A working paper is a document, still in the process of preparation, which has been publicly circulated in order to encourage debate and discussion. Reseach papers are an example of working papers.
Working papers may be available online on institution websites and on sites such as the Social Science Research Network (www.ssrn.com).
They should be cited in a similar way to online journals.
Because the content of working papers is subject to change, the date of access is especially important.
If a working paper is later published in a journal, cite that instead of the working paper.
The bibliography is the same format as the footnote except that the author's surname comes first followed by their initials and there is no full stop at the end of the citation.
Example of the bibliography of a working paper which has not yet been published in a journal:
Finnis JM, 'On Public Reason' (2006) Oxford Legal Studies Research Paper 1/2007, 8 <http://ssrn.com/abstract=955815> accessed 18 November 2009