Individual skill

tar-literature-positioning

Use when the front end of a The Accounting Review (TAR) manuscript reads as gap-spotting or an incremental database extension — positioning the paper inside a live accounting conversation against the closest TAR/JAR/JAE/CAR work. Positions the contribution; it does not derive the mechanism (tar-theory-development) or write the contribution paragraph (tar-contribution-framing).

The-Accounting-Review-Skills/skills/tar-literature-positioning/SKILL.md

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# Literature Positioning (tar-literature-positioning)

## When to trigger

- Your intro says "no prior study examines X" (gap-spotting) instead of joining a debate
- The paper looks like "Smith (2015) on a newer/bigger sample" with no new question
- You cite the foundational disclosure/audit/tax literature but do not engage its open tensions
- A reviewer says "incremental," "what is new relative to [closest paper]?", or "wrong conversation"

## What "positioning" means at TAR

TAR's bar is the **significance of the contribution to the accounting literature**, so positioning
is not a citation dump — it is showing which accounting conversation you advance and how. The strong
move is **problematization**: surface a tension, an unexplained result, or a maintained assumption in
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