Individual skill

aos-contribution-framing

Use when articulating what an Accounting, Organizations and Society (AOS) manuscript contributes — converting findings into a claim that changes how the field understands accounting's social, organizational, behavioral or institutional operation. Frames the payoff; it does not produce new analysis (aos-data-analysis).

Accounting-Organizations-and-Society-Skills/skills/aos-contribution-framing/SKILL.md

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# Contribution Framing (aos-contribution-framing)

## When to trigger

- Findings are solid but the discussion section restates them instead of arguing from them
- The current contribution reads as "first evidence from setting X" or "extends literature Y"
- You cannot answer, in one sentence, what a reader of the AOS canon now understands differently
- A reviewer asks what the paper offers beyond the case / beyond the experiment

## What counts as a contribution at AOS

The currency is **conceptual**: after your paper, readers should think differently about how accounting operates in organizations or society. Empirical novelty, clean identification, or an exotic setting are inputs, not contributions. Strong AOS contribution types:

| Type                     | Shape of the claim                                                            |
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