The accumulation of nitrogen (N) from straw and fertilizer in soil effectively reduces N losses, which is vital for protecting dryland farming environments. However, the quantification of exogenous N contributions to soil organic nitrogen (SON) under different carbon (C) and N management practices in maize–wheat cropping systems remains unknown. Here, a 15N in situ labelling experiment was conducted, based on continuous 5-year N levels (0, 150, 250 kg N ha−1 applied for each crop) and two straw management practices (NS, straw removal; AS, straw incorporation) to investigate the allocation of exogenous N to SON and its underlying accumulation mechanisms. The atom% excess in SON was determined after fractionating it into active and stable fractions by the acid hydrolysis method. Compared to NS, AS significantly increased the distribution of fertilizer N into stable SON by 168.4 %–223.6 % in the maize season, and into active and stable SON by 256.7 %–278.4 % and 142.0 %–167.6 %, respectively, in the wheat season. The content and retention rate of fertilizer N in SON were highest at the N250 and N150 levels, respectively, under both NS and AS treatments in the two crop seasons. In contrast, N addition decreased the allocation of straw N to SON, especially in the wheat season. Notably, the content and residual rate of exogenous N in SON between the N150 and N250 levels showed no significant differences. Straw incorporation exerted the most significant direct and positive impact on the immobilization of fertilizer N in the soil, whereas N application indirectly influenced straw N accumulation, primarily by altering labile C and N contents, subsequently selecting specific microbial communities. Gram-positive bacteria and actinomycetes exhibited a significant positive correlation with straw N content in SON. This study provides a new perspective on N nutrient management by quantifying exogenous N accumulation in the soil.
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