LibGuides: BCOR 2120: Accounting Information for Decision Making: Primary, Secondary, or Tertiary?

Primary, Secondary, & Tertiary Sources

PRIMARY	SECONDARY	TERTIARY
Primary sources are original documents created or experienced at the time of the event or phenomenon being researched. Generally without interpretation or analysis.	Secondary sources are works that analyze, assess, or interpret a historical event, an era, or a phenomenon. Generally uses primary sources.	Tertiary sources are works that identify, locate, and synthesize primary AND secondary sources. Generally intended to list and summarize other sources.
Characteristics: First hand observations, contemporary accounts of the event. Viewpoint of the time.	Characteristics: Interpretation of information, usually written well after an event. Offers reviews or critiques.	Characteristics: Reference works, collections of lists of primary and secondary sources, finding tools for sources.
Examples: Interviews, Speeches News footage, Photographs Original research, Data sets Diaries, Letters, Creative works	Examples: Research studies Literary criticism Book reviews Biographies Textbooks	Examples: Encyclopedias Bibliographies Dictionaries Manuals Textbooks Fact books

PRIMARY

SECONDARY

TERTIARY

Primary sources are original documents created or experienced at the time of the event or phenomenon being researched. Generally without interpretation or analysis.

Secondary sources are works that analyze, assess, or interpret a historical event, an era, or a phenomenon. Generally uses primary sources.

Tertiary sources are works that identify, locate, and synthesize primary AND secondary sources. Generally intended to list and summarize other sources.

Characteristics:

First hand observations, contemporary accounts of the event. Viewpoint of the time.

Characteristics:

Interpretation of information, usually written well after an event. Offers reviews or critiques.

Characteristics:

Reference works, collections of lists of primary and secondary sources, finding tools for sources.

Examples:

Interviews, Speeches
News footage, Photographs
Original research, Data sets
Diaries, Letters,
Creative works

Examples:

Research studies
Literary criticism
Book reviews
Biographies
Textbooks

Examples:

Encyclopedias
Bibliographies
Dictionaries
Manuals
Textbooks
Fact books

Primary, Secondary, & Tertiary Examples

Nike Q3 PDF reports

Nike, Inc. FY2020 Q3 Earnings
This is an original document that captures the financial earnings of Nike, Inc. during the time of the event (FY20 Q3). While there is a brief introduction, the primary purpose is to share the company financials with no interpretation or analysis.

Article record of Nike article

Image from OneSearch+ search results

Nike Keeps Momentum Going in Qtr.
This article offers an analysis of the FY2019 Q4 financial earnings (primary source). It describes factors and other relevant news that impact Nike Inc.'s financial performance.

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Image from Gale Directory webpage

Nike, Inc. Directory Profile
This source is a profile of Nike, Inc. that contains general directory information (address, phone, company type, etc.). The purpose of the Ward's Business Directory is to list general information on U.S. public and private companies.