id	sid	eid	entity	type
abr-70	1	1	2014	DATE
abr-70	1	2	5	CARDINAL
abr-70	1	3	63-73 63	PERCENT
abr-70	1	4	joshua sauerwein george fox university	PERSON
abr-70	1	5	the past century	DATE
abr-70	2	1	three	CARDINAL
abr-70	2	2	first	ORDINAL
abr-70	6	1	1942	DATE
abr-70	6	2	119	CARDINAL
abr-70	10	1	enron	ORG
abr-70	10	2	worldcom	ORG
abr-70	12	1	u.s.	GPE
abr-70	12	2	three	CARDINAL
abr-70	12	3	wren & bedeian	ORG
abr-70	12	4	2009	DATE
abr-70	14	1	today	DATE
abr-70	15	1	frederick taylor	PERSON
abr-70	16	1	herzberg	PERSON
abr-70	19	1	64	CARDINAL
abr-70	22	1	these early years	DATE
abr-70	23	1	second	ORDINAL
abr-70	25	1	one	CARDINAL
abr-70	25	2	the late 19th	DATE
abr-70	25	3	early 20th centuries	DATE
abr-70	25	4	frederick taylor	PERSON
abr-70	25	5	wren & bedeian	ORG
abr-70	25	6	2009	DATE
abr-70	26	1	taylor	PERSON
abr-70	28	1	1996	DATE
abr-70	29	1	taylor	PERSON
abr-70	30	1	taylor	PERSON
abr-70	30	2	american	NORP
abr-70	30	3	one	CARDINAL
abr-70	30	4	chen & pan	ORG
abr-70	30	5	1984	DATE
abr-70	31	1	harvard	ORG
abr-70	31	2	taylor	PERSON
abr-70	32	1	1886	DATE
abr-70	32	2	taylor	PERSON
abr-70	32	3	monthly	DATE
abr-70	32	4	chen & pan	ORG
abr-70	32	5	1984	DATE
abr-70	33	1	taylor	PERSON
abr-70	34	1	1929	DATE
abr-70	35	1	nau (1913	ORG
abr-70	36	1	nau	ORG
abr-70	37	1	1913	DATE
abr-70	40	1	1913	DATE
abr-70	41	1	current day	DATE
abr-70	43	1	taylor	PERSON
abr-70	43	2	nau	ORG
abr-70	44	1	nau	ORG
abr-70	44	2	1917	DATE
abr-70	45	1	65	CARDINAL
abr-70	46	1	first	ORDINAL
abr-70	47	1	1917	DATE
abr-70	49	1	1917	DATE
abr-70	52	1	taylor	PERSON
abr-70	53	1	the 20th century	DATE
abr-70	55	1	1905 to 1920	DATE
abr-70	56	1	taylor	PERSON
abr-70	58	1	taylor	PERSON
abr-70	58	2	1914	DATE
abr-70	60	1	taylor	PERSON
abr-70	61	1	taylor	PERSON
abr-70	62	1	taylor	PERSON
abr-70	62	2	follett, mcgregor	ORG
abr-70	62	3	herzberg	PERSON
abr-70	62	4	2009	DATE
abr-70	65	1	two	CARDINAL
abr-70	66	1	first	ORDINAL
abr-70	67	1	second	ORDINAL
abr-70	68	1	two	CARDINAL
abr-70	68	2	1961)(1967	DATE
abr-70	69	1	1968	DATE
abr-70	71	1	1968	DATE
abr-70	72	1	annual	DATE
abr-70	72	2	66	CARDINAL
abr-70	73	1	1968	DATE
abr-70	75	1	institute hra at r.g	ORG
abr-70	75	2	barry corporation	PERSON
abr-70	76	1	hra	PERSON
abr-70	77	1	likert & bowers	ORG
abr-70	77	2	1969	DATE
abr-70	78	1	two	CARDINAL
abr-70	78	2	five-year	DATE
abr-70	78	3	twenty	CARDINAL
abr-70	78	4	over 11,000	CARDINAL
abr-70	78	5	likert & bowers	ORG
abr-70	78	6	1969	DATE
abr-70	80	1	likert & bowers	ORG
abr-70	80	2	1969	DATE
abr-70	80	3	586	CARDINAL
abr-70	81	1	likert & bowers	ORG
abr-70	81	2	1969	DATE
abr-70	81	3	586	CARDINAL
abr-70	82	1	likert & bowers	ORG
abr-70	82	2	1969	DATE
abr-70	83	1	two	CARDINAL
abr-70	84	1	two-year	DATE
abr-70	84	2	twelve	CARDINAL
abr-70	85	1	likert & bowers	ORG
abr-70	85	2	1969	DATE
abr-70	86	1	one year later	DATE
abr-70	87	1	flamholtz	PERSON
abr-70	87	2	1972	DATE
abr-70	88	1	1972	DATE
abr-70	88	2	675	CARDINAL
abr-70	89	1	1972	DATE
abr-70	91	1	flamholtz	PERSON
abr-70	93	1	barry corporation	PERSON
abr-70	93	2	barry corporation	ORG
abr-70	93	3	1969	DATE
abr-70	94	1	1969	DATE
abr-70	94	2	1970	DATE
abr-70	94	3	barry corporation	PERSON
abr-70	94	4	first	ORDINAL
abr-70	94	5	hra	ORG
abr-70	94	6	barry corporation	ORG
abr-70	94	7	1969	DATE
abr-70	95	1	these years	DATE
abr-70	95	2	barry	PERSON
abr-70	95	3	67	CARDINAL
abr-70	96	1	annual	DATE
abr-70	96	2	previts & merino	ORG
abr-70	96	3	1998	DATE
abr-70	97	1	rhode	GPE
abr-70	97	2	lawler	PERSON
abr-70	97	3	1976	DATE
abr-70	99	1	rhode	GPE
abr-70	99	2	1976	DATE
abr-70	100	1	1974	DATE
abr-70	100	2	the american accounting association	ORG
abr-70	101	1	only a couple of years	DATE
abr-70	103	1	the late 1990s and 2000s	DATE
abr-70	104	1	fasb	ORG
abr-70	104	2	2014	DATE
abr-70	106	1	1934	DATE
abr-70	108	1	1930	DATE
abr-70	108	2	1986	DATE
abr-70	109	1	1930	DATE
abr-70	109	2	united states	GPE
abr-70	110	1	lanfranconi	PERSON
abr-70	110	2	canadian	NORP
abr-70	110	3	annual	DATE
abr-70	110	4	the period 1955 to 1974	DATE
abr-70	110	5	lanfranconi	NORP
abr-70	110	6	1976	DATE
abr-70	115	1	today	DATE
abr-70	117	1	the 1960s	DATE
abr-70	117	2	michael porter	PERSON
abr-70	117	3	the late 70s	DATE
abr-70	117	4	today	DATE
abr-70	118	1	68	CARDINAL
abr-70	118	2	two	CARDINAL
abr-70	119	1	first	ORDINAL
abr-70	119	2	second	ORDINAL
abr-70	120	1	1965	DATE
abr-70	121	1	two	CARDINAL
abr-70	122	1	1965	DATE
abr-70	123	1	1985	DATE
abr-70	123	2	1983	DATE
abr-70	127	1	the 1950s and 1960s	DATE
abr-70	128	1	1976	DATE
abr-70	129	1	the early 1970s	DATE
abr-70	130	1	1972	DATE
abr-70	130	2	the american institute of certified	ORG
abr-70	130	3	american accounting association	ORG
abr-70	130	4	1975	DATE
abr-70	131	1	1972	DATE
abr-70	131	2	the american accounting association	ORG
abr-70	132	1	american accounting association	ORG
abr-70	132	2	1975	DATE
abr-70	136	1	abt associates, inc.	ORG
abr-70	136	2	1971, 1972	DATE
abr-70	136	3	1973	DATE
abr-70	136	4	annual	DATE
abr-70	137	1	five	CARDINAL
abr-70	137	2	american accounting association	ORG
abr-70	137	3	1975	DATE
abr-70	137	4	60	CARDINAL
abr-70	138	1	american accounting association	ORG
abr-70	138	2	1975	DATE
abr-70	141	1	second	ORDINAL
abr-70	142	1	three	CARDINAL
abr-70	142	2	american accounting association	ORG
abr-70	142	3	1975	DATE
abr-70	144	1	eastern	ORG
abr-70	144	2	69	CARDINAL
abr-70	144	3	american accounting association	ORG
abr-70	144	4	1975	DATE
abr-70	145	1	eastern	ORG
abr-70	145	2	the late 1970s	DATE
abr-70	146	1	first pennsylvania bank	ORG
abr-70	147	1	april, 1973	DATE
abr-70	147	2	american accounting association	ORG
abr-70	147	3	1975	DATE
abr-70	148	1	american accounting association	ORG
abr-70	148	2	1975	DATE
abr-70	148	3	61	DATE
abr-70	149	1	the same year	DATE
abr-70	150	1	american accounting association	ORG
abr-70	150	2	1975	DATE
abr-70	152	1	the mid-1970s	DATE
abr-70	152	2	abbott labs	ORG
abr-70	152	3	bank of america	ORG
abr-70	152	4	eastman kodak	ORG
abr-70	152	5	exxon	ORG
abr-70	152	6	ford	ORG
abr-70	152	7	general motors	ORG
abr-70	152	8	ibm	ORG
abr-70	152	9	u.s.	GPE
abr-70	152	10	xerox	ORG
abr-70	153	1	298	CARDINAL
abr-70	153	2	500	CARDINAL
abr-70	153	3	1973	DATE
abr-70	153	4	annual	DATE
abr-70	153	5	beresford	GPE
abr-70	153	6	1974	DATE
abr-70	157	1	the end of the 1970s	DATE
abr-70	160	1	first	ORDINAL
abr-70	163	1	second	ORDINAL
abr-70	163	2	previts & merino	ORG
abr-70	163	3	1998	DATE
abr-70	164	1	third	ORDINAL
abr-70	166	1	fourth	ORDINAL
abr-70	167	1	the 1970s	DATE
abr-70	167	2	1998	DATE
abr-70	168	1	fasb	ORG
abr-70	170	1	today	DATE
abr-70	171	1	the late 1970s	DATE
abr-70	171	2	the 1980s	DATE
abr-70	172	1	the 1990s	DATE
abr-70	172	2	gray, dillard, & spence	ORG
abr-70	172	3	2009	DATE
abr-70	174	1	as recently as 2002	DATE
abr-70	174	2	the environmental management accounting network	ORG
abr-70	175	1	70	CARDINAL
abr-70	175	2	2009	DATE
abr-70	179	1	1979	DATE
abr-70	179	2	the securities and exchange commission	ORG
abr-70	179	3	sec	ORG
abr-70	179	4	175	CARDINAL
abr-70	182	1	sec	ORG
abr-70	182	2	175	CARDINAL
abr-70	183	1	just a year later	DATE
abr-70	183	2	sec	ORG
abr-70	183	3	1980	DATE
abr-70	183	4	no.33-6231	DATE
abr-70	183	5	md&a	ORG
abr-70	183	6	annual	DATE
abr-70	184	1	sec	ORG
abr-70	184	2	sec	ORG
abr-70	184	3	1980	DATE
abr-70	185	1	md&a	ORG
abr-70	185	2	five	CARDINAL
abr-70	193	1	ramanna & watts	ORG
abr-70	193	2	2012	DATE
abr-70	195	1	fasb	ORG
abr-70	195	2	157	CARDINAL
abr-70	195	3	fasb	ORG
abr-70	195	4	2006	DATE
abr-70	197	1	fasb	ORG
abr-70	197	2	norwalk	GPE
abr-70	197	3	2002	DATE
abr-70	197	4	2006, 2008	DATE
abr-70	197	5	2010	DATE
abr-70	198	1	2006	DATE
abr-70	198	2	one	CARDINAL
abr-70	198	3	two	CARDINAL
abr-70	198	4	71	CARDINAL
abr-70	198	5	2006	DATE
abr-70	199	1	157	CARDINAL
abr-70	199	2	13	CARDINAL
abr-70	199	3	may of 2011	DATE
abr-70	200	1	13	CARDINAL
abr-70	201	1	palea & maino,	ORG
abr-70	201	2	2013	DATE
abr-70	201	3	266	CARDINAL
abr-70	202	1	157	CARDINAL
abr-70	202	2	ifrs 13	DATE
abr-70	202	3	2013	DATE
abr-70	202	4	sec	ORG
abr-70	203	1	july	DATE
abr-70	203	2	2012	DATE
abr-70	203	3	sec	ORG
abr-70	203	4	u.s.	GPE
abr-70	203	5	kaya & pillhofer	ORG
abr-70	203	6	2013	DATE
abr-70	204	1	fasb	ORG
abr-70	204	2	the united states	GPE
abr-70	207	1	recent years	DATE
abr-70	207	2	2013	DATE
abr-70	207	3	4	CARDINAL
abr-70	208	1	2013	DATE
abr-70	208	2	2	CARDINAL
abr-70	215	1	mervyn king	PERSON
abr-70	215	2	years	DATE
abr-70	215	3	pwc	ORG
abr-70	215	4	2013	DATE
abr-70	215	5	5	CARDINAL
abr-70	220	1	american accounting association	ORG
abr-70	221	1	1975	DATE
abr-70	224	1	50-89	CARDINAL
abr-70	224	2	i.	PERSON
abr-70	224	3	1965	DATE
abr-70	226	1	new york	GPE
abr-70	226	2	mcgraw-hill	ORG
abr-70	227	1	barry corporation	PERSON
abr-70	228	1	1969	DATE
abr-70	229	1	1969	DATE
abr-70	229	2	annual	DATE
abr-70	230	1	columbus	GPE
abr-70	231	1	72	CARDINAL
abr-70	231	2	beresford	GPE
abr-70	231	3	1974	DATE
abr-70	232	1	fortune 500	CARDINAL
abr-70	232	2	annual	DATE
abr-70	232	3	chicago	GPE
abr-70	233	1	brummet	ORG
abr-70	233	2	r. l.	PERSON
abr-70	233	3	flamholtz	PERSON
abr-70	233	4	e. g. & pyle	ORG
abr-70	233	5	w. c.	PERSON
abr-70	233	6	1968	DATE
abr-70	235	1	april	DATE
abr-70	235	2	63(2	CARDINAL
abr-70	236	1	217	CARDINAL
abr-70	237	1	chen	PERSON
abr-70	237	2	r. s. & pan	ORG
abr-70	238	1	1984	DATE
abr-70	239	1	taylor	PERSON
abr-70	240	1	1(1	CARDINAL
abr-70	241	1	151	CARDINAL
abr-70	242	1	fasb	ORG
abr-70	243	1	2006	DATE
abr-70	245	1	norwalk	GPE
abr-70	246	1	fasb	ORG
abr-70	247	1	2014	DATE
abr-70	248	1	2014	DATE
abr-70	249	1	norwalk	GPE
abr-70	250	1	2006	DATE
abr-70	251	1	us	GPE
abr-70	251	2	2008	DATE
abr-70	251	3	fasb	ORG
abr-70	251	4	norwalk	GPE
abr-70	252	1	flamholtz	PERSON
abr-70	252	2	e.	PERSON
abr-70	252	3	1972	DATE
abr-70	254	1	october	DATE
abr-70	254	2	47(4	DATE
abr-70	255	1	666-678	CARDINAL
abr-70	256	1	gray	ORG
abr-70	256	2	r.	NORP
abr-70	256	3	dillard, j. & spence	ORG
abr-70	256	4	c.	PERSON
abr-70	256	5	2009	DATE
abr-70	258	1	11(5	CARDINAL
abr-70	259	1	545-573	CARDINAL
abr-70	259	2	hawkins	PERSON
abr-70	259	3	d.	PERSON
abr-70	259	4	1986	DATE
abr-70	260	1	1900-1933	DATE
abr-70	261	1	new york	GPE
abr-70	261	2	london	GPE
abr-70	261	3	garland publishing, inc.. iasb	ORG
abr-70	262	1	2013	DATE
abr-70	264	1	london	GPE
abr-70	264	2	uk: international accounting standards board	ORG
abr-70	265	1	2013	DATE
abr-70	266	1	london	GPE
abr-70	267	1	kaya	PERSON
abr-70	267	2	d. & pillhofer	ORG
abr-70	267	3	j. a.	PERSON
abr-70	267	4	2013	DATE
abr-70	268	1	the united states	GPE
abr-70	270	1	271	CARDINAL
abr-70	271	1	lanfranconi	NORP
abr-70	271	2	1976	DATE
abr-70	272	1	canada	GPE
abr-70	272	2	annual	DATE
abr-70	272	3	canada	GPE
abr-70	274	1	r.	PERSON
abr-70	274	2	1961	DATE
abr-70	276	1	new york	GPE
abr-70	276	2	ny	GPE
abr-70	276	3	mcgraw-hill, inc	ORG
abr-70	276	4	r.	PERSON
abr-70	276	5	1967	DATE
abr-70	278	1	new york	GPE
abr-70	278	2	ny	GPE
abr-70	278	3	mcgrawhill, inc	ORG
abr-70	278	4	likert, r. & bowers	ORG
abr-70	278	5	d. g.	PERSON
abr-70	278	6	1969	DATE
abr-70	280	1	american	NORP
abr-70	280	2	june	DATE
abr-70	280	3	24(6	DATE
abr-70	281	1	585-592	CARDINAL
abr-70	282	1	mintzberg, h. (1983	ORG
abr-70	284	1	englewood cliffs	GPE
abr-70	284	2	nj	ORG
abr-70	284	3	prentice hall	ORG
abr-70	285	1	w.	PERSON
abr-70	285	2	1917	DATE
abr-70	287	1	february	DATE
abr-70	287	2	23(2	CARDINAL
abr-70	288	1	81-98	CARDINAL
abr-70	289	1	nau	ORG
abr-70	289	2	c. h. (	GPE
abr-70	291	1	march	DATE
abr-70	291	2	15(3	DATE
abr-70	292	1	143	CARDINAL
abr-70	292	2	palea	ORG
abr-70	292	3	v. & maino	ORG
abr-70	292	4	2013	DATE
abr-70	293	1	ifrs 13	DATE
abr-70	294	1	australian	NORP
abr-70	294	2	23(3	CARDINAL
abr-70	295	1	264-278	CARDINAL
abr-70	296	1	m.e.	GPE
abr-70	296	2	1985	DATE
abr-70	298	1	new york	GPE
abr-70	299	1	g. j. & merino	PERSON
abr-70	299	2	b. d.	PERSON
abr-70	299	3	1998	DATE
abr-70	300	1	the united states	GPE
abr-70	301	1	columbus	GPE
abr-70	301	2	ohio state university press	ORG
abr-70	302	1	pwc	ORG
abr-70	303	1	2013	DATE
abr-70	304	1	jse	ORG
abr-70	305	1	london	GPE
abr-70	305	2	waterhouse	ORG
abr-70	306	1	k.	PERSON
abr-70	306	2	1976	DATE
abr-70	309	1	516-528	CARDINAL
abr-70	309	2	ramanna	ORG
abr-70	309	3	k. & watts	ORG
abr-70	309	4	r. l.	PERSON
abr-70	309	5	2012	DATE
abr-70	311	1	17	CARDINAL
abr-70	312	1	749	CARDINAL
abr-70	313	1	73	CARDINAL
abr-70	313	2	rhode	GPE
abr-70	313	3	j. g.	PERSON
abr-70	313	4	lawler iii	PERSON
abr-70	313	5	e. e. & sundem	ORG
abr-70	313	6	g. l.	PERSON
abr-70	313	7	1976	DATE
abr-70	315	1	february	DATE
abr-70	315	2	15(1	CARDINAL
abr-70	316	1	13	CARDINAL
abr-70	316	2	j. (1942	ORG
abr-70	319	1	1996	DATE
abr-70	321	1	june	DATE
abr-70	321	2	23(1	GPE
abr-70	321	3	2549	CARDINAL
abr-70	321	4	sec	ORG
abr-70	321	5	1980	DATE
abr-70	323	1	33-6231	DATE
abr-70	323	2	annual	DATE
abr-70	324	1	wildman	PERSON
abr-70	324	2	j. (	PERSON
abr-70	324	3	1914	DATE
abr-70	327	1	185	CARDINAL
abr-70	328	1	d.a.	GPE
abr-70	328	2	bedeian	GPE
abr-70	328	3	a.g.	GPE
abr-70	328	4	2009	DATE
abr-70	330	1	hoboken	GPE
abr-70	330	2	nj	ORG
abr-70	330	3	john wiley & sons, inc.	ORG
abr-70	330	4	joshua sauerwein	PERSON
abr-70	330	5	george fox university	ORG