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Building Knowledge with Integrity: Why and How We Cite Building Knowledge with Integrity: Why and How We Cite Semi-academic guide · Updated September 1, 2025 Table of Contents Introduction In academic writing – including management, accounting, and business – citation plays a crucial role as a marker of academic integrity and as the foundation of research. Through citation, authors acknowledge the sources of ideas they use, distinguish their own original thoughts from those borrowed from others, and help readers trace the origins of the information. References or bibliographies at the end of a scholarly work serve as a catalog of relevant literature, providing context, theoretical background, methodology, and justification for the research. Using others’ ideas without proper citation constitutes plagiarism, which undermines academic integrity. Therefore, sound academic...