---
name: car-literature-positioning
description: Use when positioning a Contemporary Accounting Research (CAR) manuscript within the accounting literature — identifying the conversation it joins, distinguishing it from closely related accounting/finance/economics work, and disclosing overlap with the authors' own related papers as CAR's author declaration requires.
---

# Literature Positioning (car-literature-positioning)

## When to trigger

- The intro reads as gap-spotting ("no paper has examined…") rather than joining a debate
- A reviewer says "how is this different from [closely related accounting paper]?"
- The contribution overlaps with the authors' own concurrent work and must be disclosed
- The paper sits near the accounting/finance/economics border and the accounting conversation is unclear

## Join an accounting conversation, not a generic one

CAR papers earn their place by advancing a live **accounting** conversation — for example, on disclosure and information asymmetry, earnings quality and the properties of accounting numbers, auditor judgment and audit quality, the real effects of reporting, tax avoidance and incentives, or governance and accounting information. Identify the two or three streams your paper speaks to and the specific finding or assumption you confirm, qualify, extend, or overturn. Because CAR is method-agnostic, position against the *substance* of the prior work, not its method: an experiment can sharpen the mechanism behind an archival association, and an analytical model can rationalize a documented empirical regularity. Make that cross-tradition relationship explicit — it is a recurring CAR strength.

## Distinguish from the nearest neighbors

- Name the closest paper(s) and state, in one sentence each, what you add that they could not deliver (different construct, identification, mechanism, setting, or boundary condition).
- Guard the accounting/finance border: if the nearest neighbors are pure-finance, articulate why the accounting angle (the reporting, disclosure, or measurement content) is the locus of the contribution.

## Disclose overlap with your own work (CAR-specific)

CAR's signed **author declaration** includes an overlap-disclosure rule: if your submission shares substantial **data, sites, materials, participants, or modeling analysis** with any other paper of yours (published or not), you must disclose and discuss the overlap and provide a copy of the other work if it is not public. Position your contribution so the boundary between this paper and your related papers is unmistakable — both for the editor and in the manuscript's framing.

## Checklist

- [ ] Two or three accounting conversations named, with what each gets from this paper
- [ ] Nearest neighbors cited and distinguished in one sentence each
- [ ] Accounting locus of the contribution defended against pure-finance/economics framing
- [ ] Cross-tradition relationship (e.g., experiment behind an archival result) made explicit where relevant
- [ ] Overlap with the authors' own related work disclosed per the author declaration

## Anti-patterns

- **Gap-spotting**: an unstudied cell with no stake in any debate.
- **Citation dumping** without saying what each stream contributes or lacks.
- **Hidden overlap** with the authors' concurrent papers — a declaration violation, not just a positioning weakness.


## Positioning pass for Contemporary Accounting Research

Use this as a second-pass capability check. First lock the accounting construct, setting, identification or theory, and disclosure/market/organizational implication; then test whether the manuscript addresses accounting reviewers who expect accounting-specific constructs, credible design, and contribution to reporting, auditing, tax, or governance debates.

- **Primary move:** Map incumbent conversation, unresolved tension, this manuscript's delta, and the sibling-venue omission a referee might notice.
- **Decision ledger:** return `claim / evidence / blocker / next edit` rows so the next pass can patch the manuscript directly.
- **Neighbor test:** compare against The Accounting Review for US flagship breadth, JAR for Chicago-style accounting research, JAE for economics/accounting interface; if the neighboring outlet has the stronger audience claim, recommend re-routing before polishing.
- **Verification floor:** before submission-ready advice, re-open `resources/official-source-map.md` for volatile rules and name the one unresolved fact that could change the recommendation.

## Output format

```
【Conversations】streams this paper joins ...
【Nearest neighbors】papers + one-line differentiation each ...
【Accounting locus】why this is accounting, not pure finance/econ ...
【Own-work overlap】disclosed? what differs? ...
【Next step】car-contribution-framing
```