Accounting and Management for Public Finance

MODEL/FORMS OF TECHNICAL/ACADEMIC AND SCIENTIFIC REPORTS

What is a report?

A report is a written document that aims to communicate and account for a situation.
from different perspectives, that is to say, about something that is being carried out a
thorough investigation.

There are various types of reports:

TECHNICAL REPORT

We can define the report as the document in which a problem is studied with the
in order to transmit information, present conclusions, ideas and, a sometimes
recommendations.

The three fundamental rules to follow in the writing of reports and any document.
The characteristics of practical writing are: Precision, Conciseness, and Clarity.

THE METHOD CONSISTS OF FOUR STAGES.

Stage I. Preparation
Stage II. Organization of the material Stage
III. Writing Stage
IV. Review

Stage I. preparation

1. Objective. It is necessary to precisely determine the task that has been assigned. Furthermore,
One must form a clear idea of the topic, scope, and purpose of the report.

2. The reader. The possible reader must be taken into account and some of the following should be made.
questions:

What does the reader want to know?

What do you already know?
How can I enrich or enhance your current knowledge?
What kind of terminology will you need to use for me to understand?
What use will you make of my report?
 3. Material. It is necessary to gather facts and ideas about the topic in question and take
note of all the facts and ideas that are collected. It should always be left a
written confirmation.

STAGE II. ORGANIZATION OF MATERIAL

There are ten points that will facilitate the concise, logical, and orderly writing of the report.

1. Write a brief and direct sentence that expresses the purpose you set. This will serve to
check if you have understood the task to be executed

2. Analyze all the facts and ideas collected. Eliminate all superfluous material or that which does not
contribute.

3. Carefully analyze the subdivision of the material to modify it if necessary.

4. The order in which the different groups of material will be presented must be decided. These
groups will constitute the sections or chapters of the report.

5. Organize the material that makes up each section so that the reader can follow it.
easily. Reading should gradually lead the reader from the known to the new.

6. Ensure that the conclusions or recommendations align with the facts

7. Rigorously analyze the title of the report and that of each of the chapters. The title
it must identify the theme and not just describe it.

8. The possibility of using illustrations to complete or replace should be considered.

parts of the text. A well-presented graph is often more effective than an entire
written page.

9. Consider the convenience of putting footnotes. The notes can

to be used in the following cases: -To indicate the source of citations or references
mentioned in the text. -To indicate the name of authorities in the field or sources
of complementary information. -To explain points of the text that may be confusing.
obscure for certain readers.

10. Examine whether it is possible to extract some specific details from the body of the text and
put them in appendices.

STAGE III. WRITING

1. Style. The tone to be given to the text must be decided. Business reports,
scientists and technicians generally require a balanced, clear and type of exposure
commercial. Sometimes, a bold or controversial style is justified.

2. Ordering. When writing a report, it must be taken into account that the alphabetical order or
The numbering of the paragraphs or points in each section makes it easier for the reader.
3. Illustrations. When writing the text, one should think about the illustrations; thus
Finally, a good coordination between the text and the figures will be achieved.

4. Introduction. The report needs an introduction, which can be written last.

term. The introduction is the part dedicated to the general presentation of the material. The
introducción debe contener: - El nombre y cargo del destinatario del informe. - La fecha
del informe. - El propósito del informe. - Antecedentes del tema. - El enunciado completo o
summarized results obtained, conclusions or recommendations. - The list
of chapters in sequential order. - Definitions of the terms and words
employees in a specific sense, among others.

5. Sections and appendices. The sections may contain some or all of the elements
following:

A statement of the facts collected, with indication of their source.

An analysis of these facts.

The presentation of the conclusions or recommendations that arise from these facts.

A description of the procedure followed in the investigations or experiments.

Mention or summary of the content of an appendix.

6. Conclusion. The conclusion may include some or all of the following points:

A summary of the arguments presented in the chapters or sections of the report.

- A summary of the conclusions or deductions.

Resulting recommendations.

A clear statement of the action that should be taken based on the

presented recommendations.

- A paragraph that highlights the importance of the topic.

Other more general considerations that, although they do not correspond to the topic
specific to the report, may be related to it. There is a relationship of
direct dependency between Introduction and Conclusion.

7. List of references. If the text of the report contains numerous references to others
Publications or documents, it is useful to prepare a separate bibliographic appendix.

8. Index. There are readers who prefer to know the titles of the sections of the report without
have to read the document in its entirety. Consequently, it will be necessary to prepare a
index. To prepare the index, it is advisable to:

- Copy the listed titles and subtitles.

- Indicate the relationship between the titles and the subtitles through a
appropriate presentation of the page.

When necessary, add lists of tables and illustrations.

STAGE IV. REVIEW.

Once the draft is finished, it is advisable to make an objective critique of the report.
as if it were someone else's job.

1. Make a quick overall review of the report. Does the structure of the report stand out clearly?
report?

2. Compare titles, index, introduction, and conclusion with each other. Check if they have been stated.
clearly the topic, purpose, and plan of the report in the introduction.

3. Examine the text in detail. Make a self-critical assessment of the whole

information, especially if it is believed that something may be out of context.

4. Read the text aloud or preferably to another person. Is it easy to read? Does it have
a Fluid style?

5. Check the illustrations. Do they convey the message clearly?

6. If possible, the draft of the report should be submitted for the judgment of a person.
qualified to provide constructive criticism.

ACADEMIC REPORT

Definition. The academic report is a formal document through which one or more
people report to a higher authority or similar, about an event or activity
completed.

Structure:

A cover
An index
An introduction
The development of the research
The conclusions obtained
An appendix
The bibliography of the resources used in the research
1.Introduction

Indicate the limits of the description

List the information sources and the instruments or sources used to collect the
data
Expose the purpose or reasons for which the report is prepared

2. Development

It must be presented, in an objective, clear, and orderly manner, the set of phenomena and data.
observed.
If it is a scientific report or a research progress, it is necessary to include the
work instruments, and the process, as well as statistical data.

3. Conclusion

Present the suggested steps to follow.

Show the elements to consider for decision making and suggestions

The elements that make up a report may depend on the nature of the
assignment and the type of study; therefore, the reports vary from a format
simpler with fewer titles indicating the topics discussed to more formats
complex including diagrams, graphs, images, tables of contents,
extracts, summaries, appendices, footnotes, hyperlinks and references;
or another specific type. The ideal and complete structure and scheme of a report
it should be organized in the following way:

1. Cover. It is the first page, under the cover it must contain:

The title: which should give a clear indication of the topic with the least possible number of
words.
An indication of the nature of the report: whether it is a draft, a provisional report or a
final report.
The name: of the author or the organization, company, unit, etc. where the report originates.
The date of preparation.
Other aspects, number of pages (optional), the address of the organization that has
the report has been prepared, any warnings about its confidential nature, etc.

2.Index. It should appear after the cover page and not at the end of the report, as is sometimes done in
Another type of documents. The index lists the chapters and sections of the report.
It also indicates the page where they appear. The index is the best expression of the
structure of a report. If the titles of the chapters and sections are written
Carefully, the index can give the reader a good idea of the content and nature.
of the report.

3. Body of the report: It consists of three parts:

Introduction. It consists of two or three paragraphs:

Presentation and justification of the choice of the topic.
 Objectives of the work.
Describe the organization of development.
Presentation of the problem. Preferably on a separate page, a
concise explanation of the reason for the study, its objectives, and scope. This should go
carefully drafted.
Development
Presentation of concepts and ideas in an organized manner to explain the topic.
Subtitles can be written to group paragraphs that address the same subtopic.
Various elements can be placed to clarify and facilitate understanding of the
reader (illustrations, photos, diagrams, graphs, tables) that provide extra information,
with a caption that explains them.

Conclusion
The topic is closed in two or three paragraphs.
The most important ideas of the development can be resumed.
It usually includes a personal assessment of the work done or on the topic.
treaty.
Include the recommendations that the author makes based on what has been presented.
The relationship of the advantages that will arise from adopting the recommendations. The
the length of the conclusions must be proportional to the size of the main body
report. Likewise, it is recommended that the conclusions do not exceed in any case
the six pages.

How is it made?

1. After the research, organize the data into matrices or indices that provide them.
coherence and logic..
2. Plan the structure of your report and write using the most concrete language possible without
involve points of view or elements of subjective appreciation.

Sources of consultation

Mari, J.A. (n.d.). Manual of scientific writing. Retrieved on April 4, 2015.

ofUnable to access external content. Please provide the text you want to translate.
ecolog/Notebook%20writing%20work%20cc.pdf

Moreno, F. (2010). How to write academic texts according to standards

international: APA, IEEE, MLA, Vancouver and ICONTEC. Barranquilla:
University of the North.
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SCIENTIFIC REPORT

Scientific reports: they are focused on scientific research and use

technical terms and a unique language, rigorous and very formal. These reports are addressed
to exclusive readers, such as doctors, researchers, engineers, physicists, among others
others.

GENERAL AND SPECIFIC RESEARCH METHODS.

There are 6 types of research methods.

Deductive method. This option refers to the orientation that goes from the general to
the specific.
Inductive method. Unlike the deductive method, this method goes from cases
particulars to the general.
Historical methods...
Descriptive methods.
Explanatory methods.
Experimental methods.

Among the general methods that support scientific research are the
next:

Inductive method.
Deductive method.
Analytical method.

The methods specific are those that are used within the process
of scientific research and that, in some cases, can also be used by
interdisciplinary way.

METHODS OF FINANCIAL AND ACCOUNTING RESEARCH.

Structural accounting research, which refers to the study of accounting theory and to the
Investigation of financial event behavior. It is the systematic, rational search.
and objective knowledge that allows for the description, explanation, and control of
phenomena of a financial nature.
The Experimental Method, through experimentation, allows us to know some
human behavior problems that arise in accounting practices and in the
implementation of economic-financial and administrative activities, etc.

The main objective of a financial investigation is to identify and document the

movement of money during the course of criminal activity.” ... In other words,
Financial investigations help locate money obtained illegally and others.
assets, in order to seize them.
Financial research methods aim to demonstrate that expenses and level of
the life of the investigated does not match their legally declared income and that
therefore there remains an uncovered balance that presumably comes from the crime of
money laundering. In such a way that the results of this type of investigation generate
circumstantial evidence, which combined with other sources of evidence, can demonstrate the commission
of this crime and obtain a final conviction.