Individual skill

aos-theory-development

Use when building the theoretical engine of an Accounting, Organizations and Society (AOS) manuscript — choosing a social/organizational theory tradition (institutional theory, governmentality, Bourdieu, actor-network theory, practice theory, psychological process theory) and making it generate the analysis rather than decorate it. Builds the lens; it does not collect data (aos-methods) or frame the contribution (aos-contribution-framing).

Accounting-Organizations-and-Society-Skills/skills/aos-theory-development/SKILL.md

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# Theoretical Lens & Theorizing (aos-theory-development)

## When to trigger

- Field material is rich but the paper currently "describes what happened at Site X"
- A theory is cited in the front end yet never reappears in the findings
- An experiment predicts an effect without specifying the psychological process behind it
- A reviewer writes "the theoretical framing is underdeveloped" or "the theory does no work"

## AOS is theory-first

At AOS the theory is not a motivation ritual — it is the product. Empirics earn publication by extending, complicating, or overturning a way of understanding accounting's social operation. Before drafting anything else, answer: *which conversation about how accounting works in organizations and society will this paper change, and through which conceptual apparatus?*

## The working traditions of the AOS canon
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