Agent Skills
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tar-contribution-framing
GitHub针对《会计评论》稿件，将研究结果转化为明确的领域贡献陈述。明确边际洞察、测量方法及实践意义，校准因果语言与边界条件，避免过度宣称，确保符合期刊对贡献显著性的核心要求。
Trigger Scenarios
审稿人质疑贡献增量不足或‘对会计界有何意义’
已有结果但引言/讨论未明确领域新知
不确定哪个发现是核心贡献
试图过度宣称设计无法支持的外部有效性
Install
npx skills add brycewang-stanford/Awesome-Journal-Skills --skill tar-contribution-framing -g -y
SKILL.md
Frontmatter
{
"name": "tar-contribution-framing",
"description": "Use when results exist but the accounting contribution is thin or implicit for a The Accounting Review (TAR) manuscript — turning findings into an explicit statement of what the field now knows, with credible bounds and implications. Frames the contribution; it does not build the mechanism (tar-theory-development) or position against the literature (tar-literature-positioning)."
}
Contribution Framing (tar-contribution-framing)
When to trigger
- Results are in but the intro/discussion does not say what the field learns
- A reviewer writes "contribution is incremental" or "so what for accounting?"
- You have several findings and are unsure which one is the contribution
- You are tempted to overclaim causality or external validity the design cannot support
TAR's single bar: significance of the contribution
TAR's overriding publication criterion is the significance of the contribution to the accounting literature. Method openness means a clean identification or an elegant model is necessary but not sufficient — the paper must change how accounting researchers (and, where relevant, standard-setters, auditors, regulators, or managers) think. Frame the contribution as a new answer to a disputed question, not a new dataset or a confirmed prior.
Write the contribution explicitly, in three registers
- To the literature. Name the conversation (from
tar-literature-positioning) and state the marginal insight: "We show that [accounting construct] affects [outcome] through [channel], which prior work could not separate from [rival]." Tie it to the friction intar-theory-development. - To measurement / method (if applicable). A new accounting measure, a cleaner identification of a long-debated effect, or an analytical result that reconciles conflicting empirics can itself be the contribution — state it as such.
- To practice / policy (where warranted). Implications for disclosure regulation, auditing standards, tax policy, or internal control — but only as far as the design supports; do not turn a single-setting estimate into a policy mandate.
Calibrate the claim to the evidence
- Match the causal language to the identification: "causes" only with credible identification; otherwise "is associated with," and say why association is still informative.
- State the boundary conditions: the setting, period, and population the estimate speaks to.
- Acknowledge what the design cannot rule out, and frame it as a scoped limitation, not a fatal one.
- Avoid the inflation move of restating significance as importance — significance is not magnitude.
Discussion-section structure
- Lead with the contribution sentence, not a summary of results.
- Reconcile your finding with the conflicting prior results you flagged in positioning.
- Give concrete implications for the next accounting study and, where earned, for practice/policy.
- Close with honest limitations that a reviewer would otherwise raise.
Checklist
- One sentence states what the accounting field now knows that it did not
- The contribution is a new answer, not a new sample or a confirmed prior
- Causal/associational language matches the identification strength
- Boundary conditions (setting/period/population) are stated
- Practice/policy claims stay within what the design supports
- The discussion reconciles the finding with conflicting prior work
Anti-patterns
- Significance-as-importance: "p < 0.01, therefore important."
- Data-as-contribution: "we use a novel/larger dataset" with no new insight.
- Overclaiming causality from an associational design.
- Policy overreach: a single-setting estimate framed as a regulatory prescription.
- Buried contribution: the "so what" appears only in the last paragraph, if at all.
Output format
【Contribution (1 sentence)】the field now knows ...
【To literature】resolves the dispute between ... and ...
【To method/measure】(if any) ...
【To practice/policy】(only if earned) ...
【Causal calibration】causes / associated-with — matches identification? yes/no
【Boundary conditions】setting / period / population ...
【Next step】tar-tables-figures, then tar-writing-style
Version History
- 1839142 Current 2026-07-05 14:28
