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aos-data-analysis
Use when analyzing the material of an Accounting, Organizations and Society (AOS) manuscript — coding and interpreting qualitative field data, estimating experimental and survey models, or running theory-laden archival analyses, with an audit trail appropriate to each tradition. Analyzes and reports; it does not design the study (aos-methods).
Accounting-Organizations-and-Society-Skills/skills/aos-data-analysis/SKILL.md
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# Analysis & Evidence Craft (aos-data-analysis)
## When to trigger
- Interviews, observations, and documents are collected and must become findings
- Experimental or survey data are in and the estimation plan is unsettled
- A mixed-methods paper needs its qualitative and quantitative strands reconciled
- Reviewers will probe the traceability of interpretations or the fit of the statistics
## Qualitative analysis (field / historical material)
- **Code with the lens on.** First-order codes stay close to informants' language; second-order categories translate them into the paper's theoretical vocabulary; the movement between the two is the analysis. Keep the codebook versioned so you can show how categories evolved.
- **Work the anomalies.** The abductive engine: catalog episodes the current theory cannot absorb, and let them force conceptual revision — this is where AOS papers earn their contribution.
- **Build the evidentiary chain.** Every conceptual claim should trace to identifiable material (interview number, meeting observed, document). Maintain a claim → evidence register; reviewers increasingly expect a data-structure or evidence table.