id	sid	tid	token	lemma	pos
abr-70	1	1	http://journals.sfu.ca/abr	http://journals.sfu.ca/abr	X
abr-70	1	2	advances	advance	NOUN
abr-70	1	3	in	in	ADP
abr-70	1	4	business	business	NOUN
abr-70	1	5	research	research	NOUN
abr-70	1	6	2014	2014	NUM
abr-70	1	7	,	,	PUNCT
abr-70	1	8	volume	volume	NOUN
abr-70	1	9	5	5	NUM
abr-70	1	10	,	,	PUNCT
abr-70	1	11	pages	page	NOUN
abr-70	1	12	63	63	NUM
abr-70	1	13	-	-	SYM
abr-70	1	14	73	73	NUM
abr-70	1	15	63	63	NUM
abr-70	1	16	management	management	NOUN
abr-70	1	17	theory	theory	NOUN
abr-70	1	18	’s	’s	PART
abr-70	1	19	impact	impact	NOUN
abr-70	1	20	on	on	ADP
abr-70	1	21	external	external	ADJ
abr-70	1	22	financial	financial	ADJ
abr-70	1	23	reporting	reporting	NOUN
abr-70	1	24	joshua	joshua	PROPN
abr-70	1	25	sauerwein	sauerwein	PROPN
abr-70	1	26	george	george	PROPN
abr-70	1	27	fox	fox	PROPN
abr-70	1	28	university	university	PROPN
abr-70	1	29	prevailing	prevail	VERB
abr-70	1	30	threads	thread	NOUN
abr-70	1	31	of	of	ADP
abr-70	1	32	management	management	NOUN
abr-70	1	33	theory	theory	NOUN
abr-70	1	34	over	over	ADP
abr-70	1	35	the	the	DET
abr-70	1	36	past	past	ADJ
abr-70	1	37	century	century	NOUN
abr-70	1	38	provide	provide	VERB
abr-70	1	39	an	an	DET
abr-70	1	40	intriguing	intriguing	ADJ
abr-70	1	41	backdrop	backdrop	NOUN
abr-70	1	42	for	for	ADP
abr-70	1	43	major	major	ADJ
abr-70	1	44	innovations	innovation	NOUN
abr-70	1	45	in	in	ADP
abr-70	1	46	external	external	ADJ
abr-70	1	47	financial	financial	ADJ
abr-70	1	48	reporting	reporting	NOUN
abr-70	1	49	.	.	PUNCT
abr-70	2	1	three	three	NUM
abr-70	2	2	prevailing	prevail	VERB
abr-70	2	3	management	management	NOUN
abr-70	2	4	theories	theory	NOUN
abr-70	2	5	,	,	PUNCT
abr-70	2	6	the	the	DET
abr-70	2	7	efficiency	efficiency	NOUN
abr-70	2	8	movement	movement	NOUN
abr-70	2	9	,	,	PUNCT
abr-70	2	10	the	the	DET
abr-70	2	11	human	human	ADJ
abr-70	2	12	resource	resource	NOUN
abr-70	2	13	movement	movement	NOUN
abr-70	2	14	,	,	PUNCT
abr-70	2	15	and	and	CCONJ
abr-70	2	16	the	the	DET
abr-70	2	17	strategy	strategy	NOUN
abr-70	2	18	movement	movement	NOUN
abr-70	2	19	,	,	PUNCT
abr-70	2	20	are	be	AUX
abr-70	2	21	first	first	ADV
abr-70	2	22	identified	identify	VERB
abr-70	2	23	and	and	CCONJ
abr-70	2	24	discussed	discuss	VERB
abr-70	2	25	.	.	PUNCT
abr-70	3	1	evidence	evidence	NOUN
abr-70	3	2	demonstrates	demonstrate	VERB
abr-70	3	3	that	that	SCONJ
abr-70	3	4	financial	financial	ADJ
abr-70	3	5	reporting	reporting	NOUN
abr-70	3	6	innovations	innovation	NOUN
abr-70	3	7	coincided	coincide	VERB
abr-70	3	8	with	with	ADP
abr-70	3	9	the	the	DET
abr-70	3	10	rise	rise	NOUN
abr-70	3	11	of	of	ADP
abr-70	3	12	these	these	DET
abr-70	3	13	theories	theory	NOUN
abr-70	3	14	.	.	PUNCT
abr-70	4	1	thus	thus	ADV
abr-70	4	2	,	,	PUNCT
abr-70	4	3	the	the	DET
abr-70	4	4	needs	need	NOUN
abr-70	4	5	of	of	ADP
abr-70	4	6	management	management	NOUN
abr-70	4	7	,	,	PUNCT
abr-70	4	8	and	and	CCONJ
abr-70	4	9	not	not	PART
abr-70	4	10	merely	merely	ADV
abr-70	4	11	investors	investor	NOUN
abr-70	4	12	,	,	PUNCT
abr-70	4	13	play	play	VERB
abr-70	4	14	a	a	DET
abr-70	4	15	critical	critical	ADJ
abr-70	4	16	role	role	NOUN
abr-70	4	17	in	in	ADP
abr-70	4	18	external	external	ADJ
abr-70	4	19	financial	financial	ADJ
abr-70	4	20	reporting	reporting	NOUN
abr-70	4	21	.	.	PUNCT
abr-70	5	1	the	the	DET
abr-70	5	2	article	article	NOUN
abr-70	5	3	concludes	conclude	VERB
abr-70	5	4	with	with	ADP
abr-70	5	5	an	an	DET
abr-70	5	6	examination	examination	NOUN
abr-70	5	7	of	of	ADP
abr-70	5	8	the	the	DET
abr-70	5	9	strategy	strategy	NOUN
abr-70	5	10	movement	movement	NOUN
abr-70	5	11	’s	’s	PART
abr-70	5	12	continuing	continue	VERB
abr-70	5	13	role	role	NOUN
abr-70	5	14	in	in	ADP
abr-70	5	15	financial	financial	ADJ
abr-70	5	16	reporting	reporting	NOUN
abr-70	5	17	through	through	ADP
abr-70	5	18	integrated	integrate	VERB
abr-70	5	19	reporting	reporting	NOUN
abr-70	5	20	.	.	PUNCT
abr-70	6	1	keywords	keyword	NOUN
abr-70	6	2	:	:	PUNCT
abr-70	6	3	reporting	report	VERB
abr-70	6	4	innovations	innovation	NOUN
abr-70	6	5	,	,	PUNCT
abr-70	6	6	efficiency	efficiency	NOUN
abr-70	6	7	movement	movement	NOUN
abr-70	6	8	,	,	PUNCT
abr-70	6	9	human	human	ADJ
abr-70	6	10	resource	resource	NOUN
abr-70	6	11	movement	movement	NOUN
abr-70	6	12	,	,	PUNCT
abr-70	6	13	strategy	strategy	NOUN
abr-70	6	14	movement	movement	NOUN
abr-70	6	15	,	,	PUNCT
abr-70	6	16	management	management	NOUN
abr-70	6	17	theory	theory	NOUN
abr-70	6	18	,	,	PUNCT
abr-70	6	19	integrated	integrate	VERB
abr-70	6	20	reporting	reporting	NOUN
abr-70	6	21	introduction	introduction	NOUN
abr-70	6	22	“	"	PUNCT
abr-70	6	23	economic	economic	ADJ
abr-70	6	24	life	life	NOUN
abr-70	6	25	goes	go	VERB
abr-70	6	26	on	on	ADP
abr-70	6	27	in	in	ADP
abr-70	6	28	a	a	DET
abr-70	6	29	social	social	ADJ
abr-70	6	30	and	and	CCONJ
abr-70	6	31	natural	natural	ADJ
abr-70	6	32	environment	environment	NOUN
abr-70	6	33	which	which	PRON
abr-70	6	34	changes	change	VERB
abr-70	6	35	and	and	CCONJ
abr-70	6	36	by	by	ADP
abr-70	6	37	its	its	PRON
abr-70	6	38	change	change	NOUN
abr-70	6	39	alters	alter	VERB
abr-70	6	40	the	the	DET
abr-70	6	41	data	datum	NOUN
abr-70	6	42	of	of	ADP
abr-70	6	43	economic	economic	ADJ
abr-70	6	44	action	action	NOUN
abr-70	6	45	(	(	PUNCT
abr-70	6	46	schumpeter	schumpeter	NOUN
abr-70	6	47	,	,	PUNCT
abr-70	6	48	1942	1942	NUM
abr-70	6	49	,	,	PUNCT
abr-70	6	50	119	119	NUM
abr-70	6	51	)	)	PUNCT
abr-70	6	52	.	.	PUNCT
abr-70	6	53	”	"	PUNCT
abr-70	7	1	while	while	SCONJ
abr-70	7	2	schumpeter	schumpeter	NOUN
abr-70	7	3	acknowledged	acknowledge	VERB
abr-70	7	4	that	that	SCONJ
abr-70	7	5	many	many	ADJ
abr-70	7	6	different	different	ADJ
abr-70	7	7	forces	force	NOUN
abr-70	7	8	created	create	VERB
abr-70	7	9	smaller	small	ADJ
abr-70	7	10	changes	change	NOUN
abr-70	7	11	in	in	ADP
abr-70	7	12	the	the	DET
abr-70	7	13	economy	economy	NOUN
abr-70	7	14	,	,	PUNCT
abr-70	7	15	it	it	PRON
abr-70	7	16	was	be	AUX
abr-70	7	17	innovation	innovation	NOUN
abr-70	7	18	and	and	CCONJ
abr-70	7	19	creative	creative	ADJ
abr-70	7	20	destruction	destruction	NOUN
abr-70	7	21	that	that	PRON
abr-70	7	22	truly	truly	ADV
abr-70	7	23	altered	alter	VERB
abr-70	7	24	the	the	DET
abr-70	7	25	economic	economic	ADJ
abr-70	7	26	landscape	landscape	NOUN
abr-70	7	27	.	.	PUNCT
abr-70	8	1	one	one	PRON
abr-70	8	2	might	might	AUX
abr-70	8	3	ask	ask	VERB
abr-70	8	4	the	the	DET
abr-70	8	5	same	same	ADJ
abr-70	8	6	question	question	NOUN
abr-70	8	7	regarding	regard	VERB
abr-70	8	8	financial	financial	ADJ
abr-70	8	9	reporting	reporting	NOUN
abr-70	8	10	what	what	PRON
abr-70	8	11	forces	force	NOUN
abr-70	8	12	created	create	VERB
abr-70	8	13	smaller	small	ADJ
abr-70	8	14	changes	change	NOUN
abr-70	8	15	and	and	CCONJ
abr-70	8	16	what	what	DET
abr-70	8	17	forces	force	NOUN
abr-70	8	18	truly	truly	ADV
abr-70	8	19	altered	alter	VERB
abr-70	8	20	the	the	DET
abr-70	8	21	landscape	landscape	NOUN
abr-70	8	22	?	?	PUNCT
abr-70	9	1	obviously	obviously	ADV
abr-70	9	2	,	,	PUNCT
abr-70	9	3	the	the	DET
abr-70	9	4	changing	change	VERB
abr-70	9	5	needs	need	NOUN
abr-70	9	6	of	of	ADP
abr-70	9	7	investors	investor	NOUN
abr-70	9	8	,	,	PUNCT
abr-70	9	9	technological	technological	ADJ
abr-70	9	10	advancements	advancement	NOUN
abr-70	9	11	,	,	PUNCT
abr-70	9	12	and	and	CCONJ
abr-70	9	13	international	international	ADJ
abr-70	9	14	pressures	pressure	NOUN
abr-70	9	15	have	have	AUX
abr-70	9	16	created	create	VERB
abr-70	9	17	both	both	CCONJ
abr-70	9	18	small	small	ADJ
abr-70	9	19	and	and	CCONJ
abr-70	9	20	large	large	ADJ
abr-70	9	21	-	-	PUNCT
abr-70	9	22	scale	scale	NOUN
abr-70	9	23	changes	change	NOUN
abr-70	9	24	in	in	ADP
abr-70	9	25	financial	financial	ADJ
abr-70	9	26	reporting	reporting	NOUN
abr-70	9	27	.	.	PUNCT
abr-70	10	1	additionally	additionally	ADV
abr-70	10	2	,	,	PUNCT
abr-70	10	3	far	far	ADV
abr-70	10	4	-	-	PUNCT
abr-70	10	5	reaching	reach	VERB
abr-70	10	6	scandals	scandal	NOUN
abr-70	10	7	have	have	VERB
abr-70	10	8	spurred	spur	VERB
abr-70	10	9	overhauls	overhaul	NOUN
abr-70	10	10	and	and	CCONJ
abr-70	10	11	innovations	innovation	NOUN
abr-70	10	12	to	to	ADP
abr-70	10	13	financial	financial	ADJ
abr-70	10	14	reporting	reporting	NOUN
abr-70	10	15	as	as	SCONJ
abr-70	10	16	seen	see	VERB
abr-70	10	17	in	in	ADP
abr-70	10	18	the	the	DET
abr-70	10	19	case	case	NOUN
abr-70	10	20	of	of	ADP
abr-70	10	21	enron	enron	PROPN
abr-70	10	22	and	and	CCONJ
abr-70	10	23	worldcom	worldcom	PROPN
abr-70	10	24	.	.	PUNCT
abr-70	11	1	however	however	ADV
abr-70	11	2	,	,	PUNCT
abr-70	11	3	this	this	DET
abr-70	11	4	paper	paper	NOUN
abr-70	11	5	contends	contend	VERB
abr-70	11	6	that	that	SCONJ
abr-70	11	7	prevailing	prevail	VERB
abr-70	11	8	management	management	NOUN
abr-70	11	9	theory	theory	NOUN
abr-70	11	10	has	have	AUX
abr-70	11	11	also	also	ADV
abr-70	11	12	been	be	AUX
abr-70	11	13	a	a	DET
abr-70	11	14	catalyst	catalyst	NOUN
abr-70	11	15	of	of	ADP
abr-70	11	16	large	large	ADJ
abr-70	11	17	-	-	PUNCT
abr-70	11	18	scale	scale	NOUN
abr-70	11	19	innovation	innovation	NOUN
abr-70	11	20	.	.	PUNCT
abr-70	12	1	a	a	DET
abr-70	12	2	review	review	NOUN
abr-70	12	3	of	of	ADP
abr-70	12	4	the	the	DET
abr-70	12	5	major	major	ADJ
abr-70	12	6	themes	theme	NOUN
abr-70	12	7	in	in	ADP
abr-70	12	8	u.s	u.s	PROPN
abr-70	12	9	.	.	PROPN
abr-70	12	10	management	management	NOUN
abr-70	12	11	theory	theory	NOUN
abr-70	12	12	shows	show	VERB
abr-70	12	13	three	three	NUM
abr-70	12	14	predominant	predominant	ADJ
abr-70	12	15	threads	thread	NOUN
abr-70	12	16	;	;	PUNCT
abr-70	12	17	the	the	DET
abr-70	12	18	efficiency	efficiency	NOUN
abr-70	12	19	movement	movement	NOUN
abr-70	12	20	,	,	PUNCT
abr-70	12	21	the	the	DET
abr-70	12	22	human	human	ADJ
abr-70	12	23	resource	resource	NOUN
abr-70	12	24	movement	movement	NOUN
abr-70	12	25	,	,	PUNCT
abr-70	12	26	and	and	CCONJ
abr-70	12	27	the	the	DET
abr-70	12	28	strategy	strategy	NOUN
abr-70	12	29	movement	movement	NOUN
abr-70	12	30	(	(	PUNCT
abr-70	12	31	wren	wren	PROPN
abr-70	12	32	&	&	CCONJ
abr-70	12	33	bedeian	bedeian	PROPN
abr-70	12	34	,	,	PUNCT
abr-70	12	35	2009	2009	NUM
abr-70	12	36	)	)	PUNCT
abr-70	12	37	.	.	PUNCT
abr-70	13	1	using	use	VERB
abr-70	13	2	these	these	DET
abr-70	13	3	themes	theme	NOUN
abr-70	13	4	,	,	PUNCT
abr-70	13	5	this	this	DET
abr-70	13	6	paper	paper	NOUN
abr-70	13	7	will	will	AUX
abr-70	13	8	show	show	VERB
abr-70	13	9	their	their	PRON
abr-70	13	10	immediate	immediate	ADJ
abr-70	13	11	and	and	CCONJ
abr-70	13	12	continuing	continue	VERB
abr-70	13	13	impact	impact	NOUN
abr-70	13	14	on	on	ADP
abr-70	13	15	financial	financial	ADJ
abr-70	13	16	reporting	reporting	NOUN
abr-70	13	17	.	.	PUNCT
abr-70	14	1	while	while	SCONJ
abr-70	14	2	some	some	PRON
abr-70	14	3	of	of	ADP
abr-70	14	4	the	the	DET
abr-70	14	5	innovations	innovation	NOUN
abr-70	14	6	identified	identify	VERB
abr-70	14	7	are	be	AUX
abr-70	14	8	no	no	ADV
abr-70	14	9	longer	long	ADV
abr-70	14	10	used	use	VERB
abr-70	14	11	in	in	ADP
abr-70	14	12	reporting	reporting	NOUN
abr-70	14	13	,	,	PUNCT
abr-70	14	14	the	the	DET
abr-70	14	15	shifts	shift	NOUN
abr-70	14	16	in	in	ADP
abr-70	14	17	thinking	think	VERB
abr-70	14	18	they	they	PRON
abr-70	14	19	spawned	spawn	VERB
abr-70	14	20	continue	continue	VERB
abr-70	14	21	to	to	PART
abr-70	14	22	produce	produce	VERB
abr-70	14	23	fruit	fruit	NOUN
abr-70	14	24	in	in	ADP
abr-70	14	25	today	today	NOUN
abr-70	14	26	’s	’s	PART
abr-70	14	27	reporting	reporting	NOUN
abr-70	14	28	environment	environment	NOUN
abr-70	14	29	.	.	PUNCT
abr-70	15	1	this	this	DET
abr-70	15	2	paper	paper	NOUN
abr-70	15	3	begins	begin	VERB
abr-70	15	4	with	with	ADP
abr-70	15	5	a	a	DET
abr-70	15	6	review	review	NOUN
abr-70	15	7	of	of	ADP
abr-70	15	8	frederick	frederick	PROPN
abr-70	15	9	taylor	taylor	PROPN
abr-70	15	10	and	and	CCONJ
abr-70	15	11	scientific	scientific	ADJ
abr-70	15	12	management	management	NOUN
abr-70	15	13	,	,	PUNCT
abr-70	15	14	to	to	PART
abr-70	15	15	show	show	VERB
abr-70	15	16	how	how	SCONJ
abr-70	15	17	the	the	DET
abr-70	15	18	focus	focus	NOUN
abr-70	15	19	on	on	ADP
abr-70	15	20	efficiency	efficiency	NOUN
abr-70	15	21	impacted	impact	VERB
abr-70	15	22	the	the	DET
abr-70	15	23	development	development	NOUN
abr-70	15	24	of	of	ADP
abr-70	15	25	external	external	ADJ
abr-70	15	26	financial	financial	ADJ
abr-70	15	27	reporting	reporting	NOUN
abr-70	15	28	.	.	PUNCT
abr-70	16	1	then	then	ADV
abr-70	16	2	the	the	DET
abr-70	16	3	focus	focus	NOUN
abr-70	16	4	shifts	shift	NOUN
abr-70	16	5	to	to	ADP
abr-70	16	6	the	the	DET
abr-70	16	7	works	work	NOUN
abr-70	16	8	of	of	ADP
abr-70	16	9	likert	likert	PROPN
abr-70	16	10	,	,	PUNCT
abr-70	16	11	herzberg	herzberg	PROPN
abr-70	16	12	,	,	PUNCT
abr-70	16	13	and	and	CCONJ
abr-70	16	14	the	the	DET
abr-70	16	15	movement	movement	NOUN
abr-70	16	16	toward	toward	ADP
abr-70	16	17	human	human	ADJ
abr-70	16	18	resources	resource	NOUN
abr-70	16	19	identifying	identify	VERB
abr-70	16	20	their	their	PRON
abr-70	16	21	influence	influence	NOUN
abr-70	16	22	on	on	ADP
abr-70	16	23	reporting	reporting	NOUN
abr-70	16	24	and	and	CCONJ
abr-70	16	25	qualitative	qualitative	ADJ
abr-70	16	26	information	information	NOUN
abr-70	16	27	included	include	VERB
abr-70	16	28	in	in	ADP
abr-70	16	29	the	the	DET
abr-70	16	30	notes	note	NOUN
abr-70	16	31	to	to	ADP
abr-70	16	32	the	the	DET
abr-70	16	33	financial	financial	ADJ
abr-70	16	34	statements	statement	NOUN
abr-70	16	35	.	.	PUNCT
abr-70	17	1	finally	finally	ADV
abr-70	17	2	,	,	PUNCT
abr-70	17	3	this	this	DET
abr-70	17	4	paper	paper	NOUN
abr-70	17	5	focuses	focus	VERB
abr-70	17	6	on	on	ADP
abr-70	17	7	the	the	DET
abr-70	17	8	works	work	NOUN
abr-70	17	9	of	of	ADP
abr-70	17	10	ansoff	ansoff	NOUN
abr-70	17	11	,	,	PUNCT
abr-70	17	12	drucker	drucker	NOUN
abr-70	17	13	,	,	PUNCT
abr-70	17	14	and	and	CCONJ
abr-70	17	15	porter	porter	NOUN
abr-70	17	16	demonstrating	demonstrate	VERB
abr-70	17	17	the	the	DET
abr-70	17	18	connections	connection	NOUN
abr-70	17	19	between	between	ADP
abr-70	17	20	strategic	strategic	ADJ
abr-70	17	21	thinking	thinking	NOUN
abr-70	17	22	and	and	CCONJ
abr-70	17	23	the	the	DET
abr-70	17	24	rise	rise	NOUN
abr-70	17	25	of	of	ADP
abr-70	17	26	social	social	ADJ
abr-70	17	27	accounting	accounting	NOUN
abr-70	17	28	,	,	PUNCT
abr-70	17	29	forward	forward	ADV
abr-70	17	30	-	-	PUNCT
abr-70	17	31	looking	look	VERB
abr-70	17	32	financial	financial	ADJ
abr-70	17	33	information	information	NOUN
abr-70	17	34	,	,	PUNCT
abr-70	17	35	and	and	CCONJ
abr-70	17	36	integrated	integrated	ADJ
abr-70	17	37	reporting	reporting	NOUN
abr-70	17	38	.	.	PUNCT
abr-70	18	1	it	it	PRON
abr-70	18	2	concludes	conclude	VERB
abr-70	18	3	by	by	ADP
abr-70	18	4	discussing	discuss	VERB
abr-70	18	5	unresolved	unresolved	ADJ
abr-70	18	6	issues	issue	NOUN
abr-70	18	7	spurred	spur	VERB
abr-70	18	8	by	by	ADP
abr-70	18	9	the	the	DET
abr-70	18	10	strategy	strategy	NOUN
abr-70	18	11	movement	movement	NOUN
abr-70	18	12	and	and	CCONJ
abr-70	18	13	identify	identify	VERB
abr-70	18	14	emerging	emerge	VERB
abr-70	18	15	trends	trend	NOUN
abr-70	18	16	of	of	ADP
abr-70	18	17	financial	financial	ADJ
abr-70	18	18	reporting	reporting	NOUN
abr-70	18	19	.	.	PUNCT
abr-70	19	1	http://journals.sfu.ca/abr	http://journals.sfu.ca/abr	PROPN
abr-70	19	2	management	management	PROPN
abr-70	19	3	theory	theory	NOUN
abr-70	19	4	’s	’s	PART
abr-70	19	5	impact	impact	NOUN
abr-70	19	6	on	on	ADP
abr-70	19	7	external	external	ADJ
abr-70	19	8	financial	financial	ADJ
abr-70	19	9	reporting	reporting	NOUN
abr-70	19	10	64	64	NUM
abr-70	19	11	the	the	DET
abr-70	19	12	efficiency	efficiency	NOUN
abr-70	19	13	movement	movement	NOUN
abr-70	19	14	before	before	ADP
abr-70	19	15	the	the	DET
abr-70	19	16	industrial	industrial	ADJ
abr-70	19	17	revolution	revolution	NOUN
abr-70	19	18	,	,	PUNCT
abr-70	19	19	the	the	DET
abr-70	19	20	predominant	predominant	ADJ
abr-70	19	21	form	form	NOUN
abr-70	19	22	of	of	ADP
abr-70	19	23	business	business	NOUN
abr-70	19	24	was	be	AUX
abr-70	19	25	a	a	DET
abr-70	19	26	family	family	NOUN
abr-70	19	27	-	-	PUNCT
abr-70	19	28	owned	own	VERB
abr-70	19	29	business	business	NOUN
abr-70	19	30	.	.	PUNCT
abr-70	20	1	because	because	SCONJ
abr-70	20	2	taxation	taxation	NOUN
abr-70	20	3	of	of	ADP
abr-70	20	4	business	business	NOUN
abr-70	20	5	by	by	ADP
abr-70	20	6	governmental	governmental	ADJ
abr-70	20	7	entities	entity	NOUN
abr-70	20	8	was	be	AUX
abr-70	20	9	either	either	CCONJ
abr-70	20	10	minimal	minimal	ADJ
abr-70	20	11	or	or	CCONJ
abr-70	20	12	non	non	ADJ
abr-70	20	13	-	-	ADJ
abr-70	20	14	existent	existent	ADJ
abr-70	20	15	,	,	PUNCT
abr-70	20	16	the	the	DET
abr-70	20	17	only	only	ADJ
abr-70	20	18	people	people	NOUN
abr-70	20	19	needing	need	VERB
abr-70	20	20	information	information	NOUN
abr-70	20	21	were	be	AUX
abr-70	20	22	family	family	NOUN
abr-70	20	23	members	member	NOUN
abr-70	20	24	(	(	PUNCT
abr-70	20	25	ownership	ownership	NOUN
abr-70	20	26	)	)	PUNCT
abr-70	20	27	,	,	PUNCT
abr-70	20	28	who	who	PRON
abr-70	20	29	often	often	ADV
abr-70	20	30	were	be	AUX
abr-70	20	31	also	also	ADV
abr-70	20	32	the	the	DET
abr-70	20	33	managers	manager	NOUN
abr-70	20	34	as	as	ADV
abr-70	20	35	well	well	ADV
abr-70	20	36	.	.	PUNCT
abr-70	21	1	therefore	therefore	ADV
abr-70	21	2	,	,	PUNCT
abr-70	21	3	what	what	PRON
abr-70	21	4	is	be	AUX
abr-70	21	5	currently	currently	ADV
abr-70	21	6	termed	term	VERB
abr-70	21	7	management	management	NOUN
abr-70	21	8	(	(	PUNCT
abr-70	21	9	cost	cost	NOUN
abr-70	21	10	)	)	PUNCT
abr-70	21	11	accounting	accounting	NOUN
abr-70	21	12	,	,	PUNCT
abr-70	21	13	was	be	AUX
abr-70	21	14	an	an	DET
abr-70	21	15	allencompassing	allencompassing	NOUN
abr-70	21	16	form	form	NOUN
abr-70	21	17	of	of	ADP
abr-70	21	18	accounting	accounting	NOUN
abr-70	21	19	.	.	PUNCT
abr-70	22	1	during	during	ADP
abr-70	22	2	these	these	DET
abr-70	22	3	early	early	ADJ
abr-70	22	4	years	year	NOUN
abr-70	22	5	,	,	PUNCT
abr-70	22	6	management	management	NOUN
abr-70	22	7	accounting	accounting	NOUN
abr-70	22	8	and	and	CCONJ
abr-70	22	9	external	external	ADJ
abr-70	22	10	financial	financial	ADJ
abr-70	22	11	reporting	reporting	NOUN
abr-70	22	12	were	be	AUX
abr-70	22	13	virtually	virtually	ADV
abr-70	22	14	the	the	DET
abr-70	22	15	same	same	ADJ
abr-70	22	16	.	.	PUNCT
abr-70	23	1	however	however	ADV
abr-70	23	2	,	,	PUNCT
abr-70	23	3	with	with	ADP
abr-70	23	4	the	the	DET
abr-70	23	5	rise	rise	NOUN
abr-70	23	6	of	of	ADP
abr-70	23	7	capital	capital	NOUN
abr-70	23	8	markets	market	NOUN
abr-70	23	9	,	,	PUNCT
abr-70	23	10	public	public	ADJ
abr-70	23	11	ownership	ownership	NOUN
abr-70	23	12	,	,	PUNCT
abr-70	23	13	and	and	CCONJ
abr-70	23	14	the	the	DET
abr-70	23	15	clear	clear	ADJ
abr-70	23	16	distinction	distinction	NOUN
abr-70	23	17	between	between	ADP
abr-70	23	18	ownership	ownership	NOUN
abr-70	23	19	and	and	CCONJ
abr-70	23	20	management	management	NOUN
abr-70	23	21	,	,	PUNCT
abr-70	23	22	external	external	ADJ
abr-70	23	23	financial	financial	ADJ
abr-70	23	24	reporting	reporting	NOUN
abr-70	23	25	started	start	VERB
abr-70	23	26	to	to	PART
abr-70	23	27	become	become	VERB
abr-70	23	28	a	a	DET
abr-70	23	29	second	second	ADJ
abr-70	23	30	thread	thread	NOUN
abr-70	23	31	of	of	ADP
abr-70	23	32	accounting	accounting	NOUN
abr-70	23	33	practice	practice	NOUN
abr-70	23	34	and	and	CCONJ
abr-70	23	35	study	study	NOUN
abr-70	23	36	.	.	PUNCT
abr-70	24	1	these	these	DET
abr-70	24	2	delineations	delineation	NOUN
abr-70	24	3	sparked	spark	VERB
abr-70	24	4	debate	debate	NOUN
abr-70	24	5	about	about	ADP
abr-70	24	6	the	the	DET
abr-70	24	7	informational	informational	ADJ
abr-70	24	8	needs	need	NOUN
abr-70	24	9	of	of	ADP
abr-70	24	10	ownership	ownership	NOUN
abr-70	24	11	and	and	CCONJ
abr-70	24	12	the	the	DET
abr-70	24	13	informational	informational	ADJ
abr-70	24	14	needs	need	NOUN
abr-70	24	15	of	of	ADP
abr-70	24	16	management	management	NOUN
abr-70	24	17	.	.	PUNCT
abr-70	25	1	one	one	NUM
abr-70	25	2	of	of	ADP
abr-70	25	3	the	the	DET
abr-70	25	4	most	most	ADV
abr-70	25	5	influential	influential	ADJ
abr-70	25	6	management	management	NOUN
abr-70	25	7	practitioners	practitioner	NOUN
abr-70	25	8	of	of	ADP
abr-70	25	9	the	the	DET
abr-70	25	10	late	late	ADJ
abr-70	25	11	19th	19th	NOUN
abr-70	25	12	and	and	CCONJ
abr-70	25	13	early	early	ADJ
abr-70	25	14	20th	20th	ADJ
abr-70	25	15	centuries	century	NOUN
abr-70	25	16	was	be	AUX
abr-70	25	17	frederick	frederick	PROPN
abr-70	25	18	taylor	taylor	PROPN
abr-70	25	19	(	(	PUNCT
abr-70	25	20	wren	wren	PROPN
abr-70	25	21	&	&	CCONJ
abr-70	25	22	bedeian	bedeian	PROPN
abr-70	25	23	,	,	PUNCT
abr-70	25	24	2009	2009	NUM
abr-70	25	25	)	)	PUNCT
abr-70	25	26	.	.	PUNCT
abr-70	26	1	in	in	ADP
abr-70	26	2	his	his	PRON
abr-70	26	3	practice	practice	NOUN
abr-70	26	4	and	and	CCONJ
abr-70	26	5	study	study	NOUN
abr-70	26	6	of	of	ADP
abr-70	26	7	scientific	scientific	ADJ
abr-70	26	8	management	management	NOUN
abr-70	26	9	,	,	PUNCT
abr-70	26	10	taylor	taylor	PROPN
abr-70	26	11	’s	’s	PART
abr-70	26	12	focus	focus	NOUN
abr-70	26	13	was	be	AUX
abr-70	26	14	predominantly	predominantly	ADV
abr-70	26	15	on	on	ADP
abr-70	26	16	efficiency	efficiency	NOUN
abr-70	26	17	.	.	PUNCT
abr-70	27	1	because	because	SCONJ
abr-70	27	2	of	of	ADP
abr-70	27	3	this	this	DET
abr-70	27	4	focus	focus	NOUN
abr-70	27	5	,	,	PUNCT
abr-70	27	6	his	his	PRON
abr-70	27	7	contributions	contribution	NOUN
abr-70	27	8	had	have	VERB
abr-70	27	9	profound	profound	ADJ
abr-70	27	10	impacts	impact	NOUN
abr-70	27	11	on	on	ADP
abr-70	27	12	the	the	DET
abr-70	27	13	field	field	NOUN
abr-70	27	14	of	of	ADP
abr-70	27	15	management	management	NOUN
abr-70	27	16	accounting	accounting	NOUN
abr-70	27	17	as	as	SCONJ
abr-70	27	18	they	they	PRON
abr-70	27	19	determined	determine	VERB
abr-70	27	20	how	how	SCONJ
abr-70	27	21	to	to	PART
abr-70	27	22	measure	measure	VERB
abr-70	27	23	efficiency	efficiency	NOUN
abr-70	27	24	and	and	CCONJ
abr-70	27	25	how	how	SCONJ
abr-70	27	26	to	to	PART
abr-70	27	27	increase	increase	VERB
abr-70	27	28	it	it	PRON
abr-70	27	29	.	.	PUNCT
abr-70	28	1	from	from	ADP
abr-70	28	2	this	this	PRON
abr-70	28	3	came	come	VERB
abr-70	28	4	the	the	DET
abr-70	28	5	concepts	concept	NOUN
abr-70	28	6	of	of	ADP
abr-70	28	7	standard	standard	ADJ
abr-70	28	8	costing	costing	NOUN
abr-70	28	9	,	,	PUNCT
abr-70	28	10	various	various	ADJ
abr-70	28	11	wage	wage	NOUN
abr-70	28	12	incentive	incentive	NOUN
abr-70	28	13	plans	plan	NOUN
abr-70	28	14	,	,	PUNCT
abr-70	28	15	and	and	CCONJ
abr-70	28	16	measures	measure	NOUN
abr-70	28	17	of	of	ADP
abr-70	28	18	underutilization	underutilization	NOUN
abr-70	28	19	of	of	ADP
abr-70	28	20	capital	capital	NOUN
abr-70	28	21	assets	asset	NOUN
abr-70	28	22	(	(	PUNCT
abr-70	28	23	vollmers	vollmer	NOUN
abr-70	28	24	,	,	PUNCT
abr-70	28	25	1996	1996	NUM
abr-70	28	26	)	)	PUNCT
abr-70	28	27	.	.	PUNCT
abr-70	29	1	taylor	taylor	PROPN
abr-70	29	2	and	and	CCONJ
abr-70	29	3	other	other	ADJ
abr-70	29	4	scientific	scientific	ADJ
abr-70	29	5	managers	manager	NOUN
abr-70	29	6	found	find	VERB
abr-70	29	7	it	it	PRON
abr-70	29	8	necessary	necessary	ADJ
abr-70	29	9	to	to	PART
abr-70	29	10	develop	develop	VERB
abr-70	29	11	accounting	accounting	NOUN
abr-70	29	12	systems	system	NOUN
abr-70	29	13	to	to	PART
abr-70	29	14	measure	measure	VERB
abr-70	29	15	,	,	PUNCT
abr-70	29	16	report	report	NOUN
abr-70	29	17	,	,	PUNCT
abr-70	29	18	and	and	CCONJ
abr-70	29	19	analyze	analyze	VERB
abr-70	29	20	the	the	DET
abr-70	29	21	success	success	NOUN
abr-70	29	22	of	of	ADP
abr-70	29	23	his	his	PRON
abr-70	29	24	scientific	scientific	ADJ
abr-70	29	25	management	management	NOUN
abr-70	29	26	programs	program	NOUN
abr-70	29	27	.	.	PUNCT
abr-70	30	1	taylor	taylor	PROPN
abr-70	30	2	presented	present	VERB
abr-70	30	3	a	a	DET
abr-70	30	4	paper	paper	NOUN
abr-70	30	5	to	to	ADP
abr-70	30	6	the	the	DET
abr-70	30	7	american	american	ADJ
abr-70	30	8	society	society	NOUN
abr-70	30	9	of	of	ADP
abr-70	30	10	mechanical	mechanical	ADJ
abr-70	30	11	engineers	engineer	NOUN
abr-70	30	12	in	in	ADP
abr-70	30	13	which	which	PRON
abr-70	30	14	he	he	PRON
abr-70	30	15	argued	argue	VERB
abr-70	30	16	that	that	SCONJ
abr-70	30	17	one	one	NUM
abr-70	30	18	of	of	ADP
abr-70	30	19	the	the	DET
abr-70	30	20	leading	lead	VERB
abr-70	30	21	functions	function	NOUN
abr-70	30	22	of	of	ADP
abr-70	30	23	management	management	NOUN
abr-70	30	24	(	(	PUNCT
abr-70	30	25	planning	planning	NOUN
abr-70	30	26	department	department	NOUN
abr-70	30	27	)	)	PUNCT
abr-70	30	28	should	should	AUX
abr-70	30	29	be	be	AUX
abr-70	30	30	to	to	PART
abr-70	30	31	determine	determine	VERB
abr-70	30	32	and	and	CCONJ
abr-70	30	33	report	report	VERB
abr-70	30	34	the	the	DET
abr-70	30	35	complete	complete	ADJ
abr-70	30	36	cost	cost	NOUN
abr-70	30	37	of	of	ADP
abr-70	30	38	all	all	DET
abr-70	30	39	products	product	NOUN
abr-70	30	40	manufactured	manufacture	VERB
abr-70	30	41	(	(	PUNCT
abr-70	30	42	chen	chen	PROPN
abr-70	30	43	&	&	CCONJ
abr-70	30	44	pan	pan	PROPN
abr-70	30	45	,	,	PUNCT
abr-70	30	46	1984	1984	NUM
abr-70	30	47	)	)	PUNCT
abr-70	30	48	.	.	PUNCT
abr-70	31	1	as	as	SCONJ
abr-70	31	2	noted	note	VERB
abr-70	31	3	in	in	ADP
abr-70	31	4	an	an	DET
abr-70	31	5	earlier	early	ADJ
abr-70	31	6	lecture	lecture	NOUN
abr-70	31	7	given	give	VERB
abr-70	31	8	at	at	ADP
abr-70	31	9	harvard	harvard	PROPN
abr-70	31	10	,	,	PUNCT
abr-70	31	11	taylor	taylor	PROPN
abr-70	31	12	intended	intend	VERB
abr-70	31	13	for	for	ADP
abr-70	31	14	this	this	DET
abr-70	31	15	type	type	NOUN
abr-70	31	16	of	of	ADP
abr-70	31	17	reporting	reporting	NOUN
abr-70	31	18	to	to	PART
abr-70	31	19	have	have	VERB
abr-70	31	20	both	both	CCONJ
abr-70	31	21	internal	internal	ADJ
abr-70	31	22	and	and	CCONJ
abr-70	31	23	external	external	ADJ
abr-70	31	24	outlets	outlet	NOUN
abr-70	31	25	.	.	PUNCT
abr-70	32	1	in	in	ADP
abr-70	32	2	an	an	DET
abr-70	32	3	1886	1886	NUM
abr-70	32	4	lecture	lecture	NOUN
abr-70	32	5	,	,	PUNCT
abr-70	32	6	taylor	taylor	PROPN
abr-70	32	7	stated	state	VERB
abr-70	32	8	that	that	SCONJ
abr-70	32	9	regular	regular	ADJ
abr-70	32	10	monthly	monthly	ADJ
abr-70	32	11	reporting	reporting	NOUN
abr-70	32	12	to	to	ADP
abr-70	32	13	ownership	ownership	NOUN
abr-70	32	14	should	should	AUX
abr-70	32	15	not	not	PART
abr-70	32	16	only	only	ADV
abr-70	32	17	include	include	VERB
abr-70	32	18	a	a	DET
abr-70	32	19	balance	balance	NOUN
abr-70	32	20	sheet	sheet	NOUN
abr-70	32	21	and	and	CCONJ
abr-70	32	22	a	a	DET
abr-70	32	23	detailed	detailed	ADJ
abr-70	32	24	profit	profit	NOUN
abr-70	32	25	and	and	CCONJ
abr-70	32	26	loss	loss	NOUN
abr-70	32	27	statement	statement	NOUN
abr-70	32	28	,	,	PUNCT
abr-70	32	29	but	but	CCONJ
abr-70	32	30	also	also	ADV
abr-70	32	31	a	a	DET
abr-70	32	32	detailed	detailed	ADJ
abr-70	32	33	cost	cost	NOUN
abr-70	32	34	sheet	sheet	NOUN
abr-70	32	35	(	(	PUNCT
abr-70	32	36	chen	chen	PROPN
abr-70	32	37	&	&	CCONJ
abr-70	32	38	pan	pan	PROPN
abr-70	32	39	,	,	PUNCT
abr-70	32	40	1984	1984	NUM
abr-70	32	41	)	)	PUNCT
abr-70	32	42	.	.	PUNCT
abr-70	33	1	because	because	SCONJ
abr-70	33	2	the	the	DET
abr-70	33	3	distinction	distinction	NOUN
abr-70	33	4	between	between	ADP
abr-70	33	5	management	management	NOUN
abr-70	33	6	accounting	accounting	NOUN
abr-70	33	7	and	and	CCONJ
abr-70	33	8	external	external	ADJ
abr-70	33	9	reporting	reporting	NOUN
abr-70	33	10	was	be	AUX
abr-70	33	11	often	often	ADV
abr-70	33	12	minimal	minimal	ADJ
abr-70	33	13	during	during	ADP
abr-70	33	14	this	this	DET
abr-70	33	15	time	time	NOUN
abr-70	33	16	,	,	PUNCT
abr-70	33	17	taylor	taylor	PROPN
abr-70	33	18	’s	’s	PART
abr-70	33	19	concepts	concept	NOUN
abr-70	33	20	also	also	ADV
abr-70	33	21	heavily	heavily	ADV
abr-70	33	22	influenced	influence	VERB
abr-70	33	23	external	external	ADJ
abr-70	33	24	reporting	reporting	NOUN
abr-70	33	25	as	as	ADV
abr-70	33	26	well	well	ADV
abr-70	33	27	.	.	PUNCT
abr-70	34	1	this	this	DET
abr-70	34	2	focus	focus	NOUN
abr-70	34	3	on	on	ADP
abr-70	34	4	efficiency	efficiency	NOUN
abr-70	34	5	,	,	PUNCT
abr-70	34	6	elimination	elimination	NOUN
abr-70	34	7	of	of	ADP
abr-70	34	8	waste	waste	NOUN
abr-70	34	9	,	,	PUNCT
abr-70	34	10	and	and	CCONJ
abr-70	34	11	external	external	ADJ
abr-70	34	12	reporting	reporting	NOUN
abr-70	34	13	mechanisms	mechanism	NOUN
abr-70	34	14	to	to	PART
abr-70	34	15	measure	measure	VERB
abr-70	34	16	them	they	PRON
abr-70	34	17	began	begin	VERB
abr-70	34	18	to	to	PART
abr-70	34	19	appear	appear	VERB
abr-70	34	20	in	in	ADP
abr-70	34	21	accounting	accounting	NOUN
abr-70	34	22	literature	literature	NOUN
abr-70	34	23	and	and	CCONJ
abr-70	34	24	in	in	ADP
abr-70	34	25	an	an	DET
abr-70	34	26	increasing	increase	VERB
abr-70	34	27	number	number	NOUN
abr-70	34	28	of	of	ADP
abr-70	34	29	public	public	ADJ
abr-70	34	30	company	company	NOUN
abr-70	34	31	financial	financial	ADJ
abr-70	34	32	reports	report	NOUN
abr-70	34	33	through	through	ADP
abr-70	34	34	the	the	DET
abr-70	34	35	stock	stock	NOUN
abr-70	34	36	market	market	NOUN
abr-70	34	37	crash	crash	NOUN
abr-70	34	38	of	of	ADP
abr-70	34	39	1929	1929	NUM
abr-70	34	40	.	.	PUNCT
abr-70	35	1	nau	nau	PROPN
abr-70	35	2	(	(	PUNCT
abr-70	35	3	1913	1913	NUM
abr-70	35	4	)	)	PUNCT
abr-70	35	5	struggled	struggle	VERB
abr-70	35	6	to	to	PART
abr-70	35	7	define	define	VERB
abr-70	35	8	the	the	DET
abr-70	35	9	roles	role	NOUN
abr-70	35	10	of	of	ADP
abr-70	35	11	the	the	DET
abr-70	35	12	internal	internal	ADJ
abr-70	35	13	bookkeeper	bookkeeper	NOUN
abr-70	35	14	and	and	CCONJ
abr-70	35	15	the	the	DET
abr-70	35	16	outside	outside	ADJ
abr-70	35	17	public	public	ADJ
abr-70	35	18	accountant	accountant	NOUN
abr-70	35	19	.	.	PUNCT
abr-70	36	1	in	in	ADP
abr-70	36	2	contrast	contrast	NOUN
abr-70	36	3	to	to	ADP
abr-70	36	4	current	current	ADJ
abr-70	36	5	accounting	accounting	NOUN
abr-70	36	6	practices	practice	NOUN
abr-70	36	7	at	at	ADP
abr-70	36	8	the	the	DET
abr-70	36	9	time	time	NOUN
abr-70	36	10	,	,	PUNCT
abr-70	36	11	nau	nau	PROPN
abr-70	36	12	gave	give	VERB
abr-70	36	13	the	the	DET
abr-70	36	14	public	public	ADJ
abr-70	36	15	accountant	accountant	NOUN
abr-70	36	16	primary	primary	ADJ
abr-70	36	17	responsibility	responsibility	NOUN
abr-70	36	18	for	for	ADP
abr-70	36	19	cost	cost	NOUN
abr-70	36	20	accounting	accounting	NOUN
abr-70	36	21	functions	function	NOUN
abr-70	36	22	.	.	PUNCT
abr-70	37	1	for	for	ADP
abr-70	37	2	him	he	PRON
abr-70	37	3	,	,	PUNCT
abr-70	37	4	the	the	DET
abr-70	37	5	main	main	ADJ
abr-70	37	6	role	role	NOUN
abr-70	37	7	of	of	ADP
abr-70	37	8	the	the	DET
abr-70	37	9	public	public	ADJ
abr-70	37	10	accountant	accountant	NOUN
abr-70	37	11	went	go	VERB
abr-70	37	12	beyond	beyond	ADP
abr-70	37	13	providing	provide	VERB
abr-70	37	14	information	information	NOUN
abr-70	37	15	to	to	ADP
abr-70	37	16	the	the	DET
abr-70	37	17	investing	investing	NOUN
abr-70	37	18	public	public	NOUN
abr-70	37	19	,	,	PUNCT
abr-70	37	20	but	but	CCONJ
abr-70	37	21	instead	instead	ADV
abr-70	37	22	they	they	PRON
abr-70	37	23	should	should	AUX
abr-70	37	24	be	be	AUX
abr-70	37	25	charged	charge	VERB
abr-70	37	26	with	with	ADP
abr-70	37	27	giving	give	VERB
abr-70	37	28	information	information	NOUN
abr-70	37	29	to	to	ADP
abr-70	37	30	management	management	NOUN
abr-70	37	31	concerning	concern	VERB
abr-70	37	32	the	the	DET
abr-70	37	33	elimination	elimination	NOUN
abr-70	37	34	of	of	ADP
abr-70	37	35	waste	waste	NOUN
abr-70	37	36	and	and	CCONJ
abr-70	37	37	even	even	ADV
abr-70	37	38	the	the	DET
abr-70	37	39	direction	direction	NOUN
abr-70	37	40	of	of	ADP
abr-70	37	41	efforts	effort	NOUN
abr-70	37	42	(	(	PUNCT
abr-70	37	43	nau	nau	PROPN
abr-70	37	44	,	,	PUNCT
abr-70	37	45	1913	1913	NUM
abr-70	37	46	)	)	PUNCT
abr-70	37	47	.	.	PUNCT
abr-70	38	1	to	to	PART
abr-70	38	2	achieve	achieve	VERB
abr-70	38	3	this	this	PRON
abr-70	38	4	,	,	PUNCT
abr-70	38	5	he	he	PRON
abr-70	38	6	focused	focus	VERB
abr-70	38	7	primarily	primarily	ADV
abr-70	38	8	on	on	ADP
abr-70	38	9	the	the	DET
abr-70	38	10	measurement	measurement	NOUN
abr-70	38	11	of	of	ADP
abr-70	38	12	income	income	NOUN
abr-70	38	13	and	and	CCONJ
abr-70	38	14	expenses	expense	NOUN
abr-70	38	15	.	.	PUNCT
abr-70	39	1	more	more	ADV
abr-70	39	2	specifically	specifically	ADV
abr-70	39	3	,	,	PUNCT
abr-70	39	4	he	he	PRON
abr-70	39	5	advocated	advocate	VERB
abr-70	39	6	for	for	ADP
abr-70	39	7	cost	cost	NOUN
abr-70	39	8	accounting	accounting	NOUN
abr-70	39	9	measures	measure	NOUN
abr-70	39	10	to	to	PART
abr-70	39	11	be	be	AUX
abr-70	39	12	included	include	VERB
abr-70	39	13	in	in	ADP
abr-70	39	14	the	the	DET
abr-70	39	15	external	external	ADJ
abr-70	39	16	financial	financial	ADJ
abr-70	39	17	reports	report	NOUN
abr-70	39	18	.	.	PUNCT
abr-70	40	1	such	such	ADJ
abr-70	40	2	techniques	technique	NOUN
abr-70	40	3	would	would	AUX
abr-70	40	4	include	include	VERB
abr-70	40	5	the	the	DET
abr-70	40	6	allocation	allocation	NOUN
abr-70	40	7	of	of	ADP
abr-70	40	8	overhead	overhead	NOUN
abr-70	40	9	to	to	ADP
abr-70	40	10	different	different	ADJ
abr-70	40	11	functions	function	NOUN
abr-70	40	12	of	of	ADP
abr-70	40	13	the	the	DET
abr-70	40	14	business	business	NOUN
abr-70	40	15	,	,	PUNCT
abr-70	40	16	such	such	ADJ
abr-70	40	17	as	as	ADP
abr-70	40	18	production	production	NOUN
abr-70	40	19	and	and	CCONJ
abr-70	40	20	administration	administration	NOUN
abr-70	40	21	,	,	PUNCT
abr-70	40	22	and	and	CCONJ
abr-70	40	23	the	the	DET
abr-70	40	24	reporting	reporting	NOUN
abr-70	40	25	of	of	ADP
abr-70	40	26	actual	actual	ADJ
abr-70	40	27	costs	cost	NOUN
abr-70	40	28	compared	compare	VERB
abr-70	40	29	against	against	ADP
abr-70	40	30	standard	standard	ADJ
abr-70	40	31	costs	cost	NOUN
abr-70	40	32	to	to	PART
abr-70	40	33	determine	determine	VERB
abr-70	40	34	efficiency	efficiency	NOUN
abr-70	40	35	of	of	ADP
abr-70	40	36	procurement	procurement	NOUN
abr-70	40	37	and	and	CCONJ
abr-70	40	38	production	production	NOUN
abr-70	40	39	(	(	PUNCT
abr-70	40	40	nau	nau	PROPN
abr-70	40	41	,	,	PUNCT
abr-70	40	42	1913	1913	NUM
abr-70	40	43	)	)	PUNCT
abr-70	40	44	.	.	PUNCT
abr-70	41	1	though	though	SCONJ
abr-70	41	2	the	the	DET
abr-70	41	3	allocation	allocation	NOUN
abr-70	41	4	of	of	ADP
abr-70	41	5	overhead	overhead	NOUN
abr-70	41	6	is	be	AUX
abr-70	41	7	not	not	PART
abr-70	41	8	specifically	specifically	ADV
abr-70	41	9	reported	report	VERB
abr-70	41	10	on	on	ADP
abr-70	41	11	the	the	DET
abr-70	41	12	face	face	NOUN
abr-70	41	13	of	of	ADP
abr-70	41	14	the	the	DET
abr-70	41	15	financial	financial	ADJ
abr-70	41	16	statements	statement	NOUN
abr-70	41	17	,	,	PUNCT
abr-70	41	18	in	in	ADP
abr-70	41	19	current	current	ADJ
abr-70	41	20	day	day	NOUN
abr-70	41	21	reporting	report	VERB
abr-70	41	22	they	they	PRON
abr-70	41	23	are	be	AUX
abr-70	41	24	included	include	VERB
abr-70	41	25	in	in	ADP
abr-70	41	26	expense	expense	NOUN
abr-70	41	27	accounts	account	NOUN
abr-70	41	28	and	and	CCONJ
abr-70	41	29	identified	identify	VERB
abr-70	41	30	in	in	ADP
abr-70	41	31	the	the	DET
abr-70	41	32	notes	note	NOUN
abr-70	41	33	to	to	ADP
abr-70	41	34	the	the	DET
abr-70	41	35	financial	financial	ADJ
abr-70	41	36	statements	statement	NOUN
abr-70	41	37	.	.	PUNCT
abr-70	42	1	the	the	DET
abr-70	42	2	comparison	comparison	NOUN
abr-70	42	3	of	of	ADP
abr-70	42	4	actual	actual	ADJ
abr-70	42	5	costs	cost	NOUN
abr-70	42	6	to	to	ADP
abr-70	42	7	standard	standard	ADJ
abr-70	42	8	costs	cost	NOUN
abr-70	42	9	is	be	AUX
abr-70	42	10	not	not	PART
abr-70	42	11	currently	currently	ADV
abr-70	42	12	a	a	DET
abr-70	42	13	function	function	NOUN
abr-70	42	14	of	of	ADP
abr-70	42	15	external	external	ADJ
abr-70	42	16	financial	financial	ADJ
abr-70	42	17	reporting	reporting	NOUN
abr-70	42	18	,	,	PUNCT
abr-70	42	19	but	but	CCONJ
abr-70	42	20	a	a	DET
abr-70	42	21	widely	widely	ADV
abr-70	42	22	used	use	VERB
abr-70	42	23	technique	technique	NOUN
abr-70	42	24	of	of	ADP
abr-70	42	25	current	current	ADJ
abr-70	42	26	cost	cost	NOUN
abr-70	42	27	accounting	accounting	NOUN
abr-70	42	28	.	.	PUNCT
abr-70	43	1	using	use	VERB
abr-70	43	2	taylor	taylor	PROPN
abr-70	43	3	’s	’s	PART
abr-70	43	4	focus	focus	NOUN
abr-70	43	5	on	on	ADP
abr-70	43	6	efficiency	efficiency	NOUN
abr-70	43	7	,	,	PUNCT
abr-70	43	8	nau	nau	PROPN
abr-70	43	9	’s	’s	PART
abr-70	43	10	ideas	idea	NOUN
abr-70	43	11	made	make	VERB
abr-70	43	12	a	a	DET
abr-70	43	13	valuable	valuable	ADJ
abr-70	43	14	contribution	contribution	NOUN
abr-70	43	15	to	to	ADP
abr-70	43	16	the	the	DET
abr-70	43	17	current	current	ADJ
abr-70	43	18	shape	shape	NOUN
abr-70	43	19	of	of	ADP
abr-70	43	20	external	external	ADJ
abr-70	43	21	reporting	reporting	NOUN
abr-70	43	22	.	.	PUNCT
abr-70	44	1	after	after	SCONJ
abr-70	44	2	nau	nau	PROPN
abr-70	44	3	,	,	PUNCT
abr-70	44	4	mucklow	mucklow	NOUN
abr-70	44	5	(	(	PUNCT
abr-70	44	6	1917	1917	NUM
abr-70	44	7	)	)	PUNCT
abr-70	44	8	refined	refine	VERB
abr-70	44	9	the	the	DET
abr-70	44	10	focus	focus	NOUN
abr-70	44	11	to	to	ADP
abr-70	44	12	the	the	DET
abr-70	44	13	financial	financial	ADJ
abr-70	44	14	reporting	reporting	NOUN
abr-70	44	15	of	of	ADP
abr-70	44	16	institutions	institution	NOUN
abr-70	44	17	such	such	ADJ
abr-70	44	18	as	as	ADP
abr-70	44	19	hospitals	hospital	NOUN
abr-70	44	20	,	,	PUNCT
abr-70	44	21	hotels	hotel	NOUN
abr-70	44	22	,	,	PUNCT
abr-70	44	23	schools	school	NOUN
abr-70	44	24	,	,	PUNCT
abr-70	44	25	and	and	CCONJ
abr-70	44	26	orphanages	orphanage	NOUN
abr-70	44	27	.	.	PUNCT
abr-70	45	1	he	he	PRON
abr-70	45	2	again	again	ADV
abr-70	45	3	focused	focus	VERB
abr-70	45	4	on	on	ADP
abr-70	45	5	efficiency	efficiency	NOUN
abr-70	45	6	and	and	CCONJ
abr-70	45	7	its	its	PRON
abr-70	45	8	impact	impact	NOUN
abr-70	45	9	on	on	ADP
abr-70	45	10	the	the	DET
abr-70	45	11	65	65	NUM
abr-70	45	12	income	income	NOUN
abr-70	45	13	statement	statement	NOUN
abr-70	45	14	.	.	PUNCT
abr-70	46	1	he	he	PRON
abr-70	46	2	first	first	ADV
abr-70	46	3	proposed	propose	VERB
abr-70	46	4	to	to	PART
abr-70	46	5	break	break	VERB
abr-70	46	6	out	out	ADP
abr-70	46	7	all	all	DET
abr-70	46	8	variable	variable	ADJ
abr-70	46	9	costs	cost	NOUN
abr-70	46	10	from	from	ADP
abr-70	46	11	fixed	fix	VERB
abr-70	46	12	costs	cost	NOUN
abr-70	46	13	.	.	PUNCT
abr-70	47	1	he	he	PRON
abr-70	47	2	stated	state	VERB
abr-70	47	3	that	that	SCONJ
abr-70	47	4	the	the	DET
abr-70	47	5	responsibility	responsibility	NOUN
abr-70	47	6	for	for	ADP
abr-70	47	7	fixed	fix	VERB
abr-70	47	8	costs	cost	NOUN
abr-70	47	9	should	should	AUX
abr-70	47	10	be	be	AUX
abr-70	47	11	assigned	assign	VERB
abr-70	47	12	to	to	ADP
abr-70	47	13	management	management	NOUN
abr-70	47	14	,	,	PUNCT
abr-70	47	15	and	and	CCONJ
abr-70	47	16	the	the	DET
abr-70	47	17	control	control	NOUN
abr-70	47	18	of	of	ADP
abr-70	47	19	variable	variable	ADJ
abr-70	47	20	costs	cost	NOUN
abr-70	47	21	to	to	ADP
abr-70	47	22	the	the	DET
abr-70	47	23	heads	head	NOUN
abr-70	47	24	of	of	ADP
abr-70	47	25	departments	department	NOUN
abr-70	47	26	and	and	CCONJ
abr-70	47	27	the	the	DET
abr-70	47	28	staff	staff	NOUN
abr-70	47	29	(	(	PUNCT
abr-70	47	30	mucklow	mucklow	NOUN
abr-70	47	31	,	,	PUNCT
abr-70	47	32	1917	1917	NUM
abr-70	47	33	)	)	PUNCT
abr-70	47	34	.	.	PUNCT
abr-70	48	1	next	next	ADV
abr-70	48	2	,	,	PUNCT
abr-70	48	3	he	he	PRON
abr-70	48	4	suggested	suggest	VERB
abr-70	48	5	that	that	SCONJ
abr-70	48	6	the	the	DET
abr-70	48	7	attention	attention	NOUN
abr-70	48	8	on	on	ADP
abr-70	48	9	total	total	ADJ
abr-70	48	10	expenses	expense	NOUN
abr-70	48	11	should	should	AUX
abr-70	48	12	be	be	AUX
abr-70	48	13	minimized	minimize	VERB
abr-70	48	14	,	,	PUNCT
abr-70	48	15	and	and	CCONJ
abr-70	48	16	instead	instead	ADV
abr-70	48	17	reports	report	NOUN
abr-70	48	18	should	should	AUX
abr-70	48	19	establish	establish	VERB
abr-70	48	20	a	a	DET
abr-70	48	21	permanent	permanent	ADJ
abr-70	48	22	standard	standard	NOUN
abr-70	48	23	of	of	ADP
abr-70	48	24	comparison	comparison	NOUN
abr-70	48	25	across	across	ADP
abr-70	48	26	time	time	NOUN
abr-70	48	27	to	to	PART
abr-70	48	28	evaluate	evaluate	VERB
abr-70	48	29	efficiency	efficiency	NOUN
abr-70	48	30	of	of	ADP
abr-70	48	31	both	both	DET
abr-70	48	32	parties	party	NOUN
abr-70	48	33	.	.	PUNCT
abr-70	49	1	he	he	PRON
abr-70	49	2	therefore	therefore	ADV
abr-70	49	3	proposed	propose	VERB
abr-70	49	4	that	that	SCONJ
abr-70	49	5	financial	financial	ADJ
abr-70	49	6	reports	report	NOUN
abr-70	49	7	should	should	AUX
abr-70	49	8	include	include	VERB
abr-70	49	9	ratios	ratio	NOUN
abr-70	49	10	of	of	ADP
abr-70	49	11	costs	cost	NOUN
abr-70	49	12	per	per	ADP
abr-70	49	13	person	person	NOUN
abr-70	49	14	/	/	SYM
abr-70	49	15	per	per	ADP
abr-70	49	16	day	day	NOUN
abr-70	49	17	to	to	PART
abr-70	49	18	aid	aid	VERB
abr-70	49	19	in	in	ADP
abr-70	49	20	this	this	DET
abr-70	49	21	determination	determination	NOUN
abr-70	49	22	(	(	PUNCT
abr-70	49	23	mucklow	mucklow	NOUN
abr-70	49	24	,	,	PUNCT
abr-70	49	25	1917	1917	NUM
abr-70	49	26	)	)	PUNCT
abr-70	49	27	.	.	PUNCT
abr-70	50	1	mucklow	mucklow	PROPN
abr-70	50	2	believed	believe	VERB
abr-70	50	3	this	this	DET
abr-70	50	4	approach	approach	NOUN
abr-70	50	5	to	to	PART
abr-70	50	6	cost	cost	VERB
abr-70	50	7	analysis	analysis	NOUN
abr-70	50	8	could	could	AUX
abr-70	50	9	be	be	AUX
abr-70	50	10	used	use	VERB
abr-70	50	11	by	by	ADP
abr-70	50	12	all	all	DET
abr-70	50	13	companies	company	NOUN
abr-70	50	14	and	and	CCONJ
abr-70	50	15	not	not	PART
abr-70	50	16	merely	merely	ADV
abr-70	50	17	limited	limit	VERB
abr-70	50	18	to	to	ADP
abr-70	50	19	the	the	DET
abr-70	50	20	above	above	ADJ
abr-70	50	21	named	name	VERB
abr-70	50	22	institutions	institution	NOUN
abr-70	50	23	.	.	PUNCT
abr-70	51	1	few	few	ADJ
abr-70	51	2	other	other	ADJ
abr-70	51	3	institutions	institution	NOUN
abr-70	51	4	or	or	CCONJ
abr-70	51	5	businesses	business	NOUN
abr-70	51	6	currently	currently	ADV
abr-70	51	7	use	use	VERB
abr-70	51	8	such	such	ADJ
abr-70	51	9	measures	measure	NOUN
abr-70	51	10	.	.	PUNCT
abr-70	52	1	taylor	taylor	PROPN
abr-70	52	2	’s	’s	PART
abr-70	52	3	focus	focus	NOUN
abr-70	52	4	on	on	ADP
abr-70	52	5	efficiency	efficiency	NOUN
abr-70	52	6	and	and	CCONJ
abr-70	52	7	its	its	PRON
abr-70	52	8	impact	impact	NOUN
abr-70	52	9	on	on	ADP
abr-70	52	10	financial	financial	ADJ
abr-70	52	11	reporting	reporting	NOUN
abr-70	52	12	were	be	AUX
abr-70	52	13	not	not	PART
abr-70	52	14	limited	limit	VERB
abr-70	52	15	to	to	ADP
abr-70	52	16	accounting	accounting	NOUN
abr-70	52	17	literature	literature	NOUN
abr-70	52	18	and	and	CCONJ
abr-70	52	19	theory	theory	NOUN
abr-70	52	20	.	.	PUNCT
abr-70	53	1	in	in	ADP
abr-70	53	2	the	the	DET
abr-70	53	3	early	early	ADJ
abr-70	53	4	part	part	NOUN
abr-70	53	5	of	of	ADP
abr-70	53	6	the	the	DET
abr-70	53	7	20th	20th	ADJ
abr-70	53	8	century	century	NOUN
abr-70	53	9	,	,	PUNCT
abr-70	53	10	there	there	PRON
abr-70	53	11	is	be	VERB
abr-70	53	12	also	also	ADV
abr-70	53	13	evidence	evidence	NOUN
abr-70	53	14	to	to	PART
abr-70	53	15	suggest	suggest	VERB
abr-70	53	16	that	that	SCONJ
abr-70	53	17	publically	publically	ADV
abr-70	53	18	traded	trade	VERB
abr-70	53	19	companies	company	NOUN
abr-70	53	20	crafted	craft	VERB
abr-70	53	21	their	their	PRON
abr-70	53	22	external	external	ADJ
abr-70	53	23	financial	financial	ADJ
abr-70	53	24	reports	report	NOUN
abr-70	53	25	to	to	PART
abr-70	53	26	satisfy	satisfy	VERB
abr-70	53	27	the	the	DET
abr-70	53	28	desire	desire	NOUN
abr-70	53	29	of	of	ADP
abr-70	53	30	ownership	ownership	NOUN
abr-70	53	31	to	to	PART
abr-70	53	32	evaluate	evaluate	VERB
abr-70	53	33	efficiency	efficiency	NOUN
abr-70	53	34	.	.	PUNCT
abr-70	54	1	most	most	ADV
abr-70	54	2	notably	notably	ADV
abr-70	54	3	,	,	PUNCT
abr-70	54	4	there	there	PRON
abr-70	54	5	was	be	VERB
abr-70	54	6	a	a	DET
abr-70	54	7	fundamental	fundamental	ADJ
abr-70	54	8	shift	shift	NOUN
abr-70	54	9	in	in	ADP
abr-70	54	10	focus	focus	NOUN
abr-70	54	11	away	away	ADV
abr-70	54	12	from	from	ADP
abr-70	54	13	the	the	DET
abr-70	54	14	balance	balance	NOUN
abr-70	54	15	sheet	sheet	NOUN
abr-70	54	16	and	and	CCONJ
abr-70	54	17	towards	towards	ADP
abr-70	54	18	the	the	DET
abr-70	54	19	determination	determination	NOUN
abr-70	54	20	of	of	ADP
abr-70	54	21	income	income	NOUN
abr-70	54	22	and	and	CCONJ
abr-70	54	23	the	the	DET
abr-70	54	24	classification	classification	NOUN
abr-70	54	25	of	of	ADP
abr-70	54	26	expenses	expense	NOUN
abr-70	54	27	on	on	ADP
abr-70	54	28	the	the	DET
abr-70	54	29	income	income	NOUN
abr-70	54	30	statement	statement	NOUN
abr-70	54	31	.	.	PUNCT
abr-70	55	1	after	after	ADP
abr-70	55	2	reviewing	review	VERB
abr-70	55	3	the	the	DET
abr-70	55	4	article	article	NOUN
abr-70	55	5	titles	title	NOUN
abr-70	55	6	in	in	ADP
abr-70	55	7	the	the	DET
abr-70	55	8	journal	journal	NOUN
abr-70	55	9	of	of	ADP
abr-70	55	10	accountancy	accountancy	NOUN
abr-70	55	11	from	from	ADP
abr-70	55	12	its	its	PRON
abr-70	55	13	inception	inception	NOUN
abr-70	55	14	in	in	ADP
abr-70	55	15	1905	1905	NUM
abr-70	55	16	to	to	ADP
abr-70	55	17	1920	1920	NUM
abr-70	55	18	,	,	PUNCT
abr-70	55	19	it	it	PRON
abr-70	55	20	is	be	AUX
abr-70	55	21	apparent	apparent	ADJ
abr-70	55	22	that	that	SCONJ
abr-70	55	23	far	far	ADV
abr-70	55	24	more	more	ADJ
abr-70	55	25	of	of	ADP
abr-70	55	26	the	the	DET
abr-70	55	27	focus	focus	NOUN
abr-70	55	28	of	of	ADP
abr-70	55	29	external	external	ADJ
abr-70	55	30	reporting	reporting	NOUN
abr-70	55	31	was	be	AUX
abr-70	55	32	on	on	ADP
abr-70	55	33	the	the	DET
abr-70	55	34	development	development	NOUN
abr-70	55	35	of	of	ADP
abr-70	55	36	the	the	DET
abr-70	55	37	income	income	NOUN
abr-70	55	38	statement	statement	NOUN
abr-70	55	39	.	.	PUNCT
abr-70	56	1	this	this	DET
abr-70	56	2	focus	focus	NOUN
abr-70	56	3	is	be	AUX
abr-70	56	4	consistent	consistent	ADJ
abr-70	56	5	with	with	ADP
abr-70	56	6	taylor	taylor	PROPN
abr-70	56	7	’s	’s	PART
abr-70	56	8	focus	focus	NOUN
abr-70	56	9	on	on	ADP
abr-70	56	10	efficiency	efficiency	NOUN
abr-70	56	11	and	and	CCONJ
abr-70	56	12	its	its	PRON
abr-70	56	13	measurement	measurement	NOUN
abr-70	56	14	as	as	ADV
abr-70	56	15	well	well	ADV
abr-70	56	16	.	.	PUNCT
abr-70	57	1	additionally	additionally	ADV
abr-70	57	2	,	,	PUNCT
abr-70	57	3	there	there	PRON
abr-70	57	4	were	be	VERB
abr-70	57	5	concurrent	concurrent	ADJ
abr-70	57	6	advances	advance	NOUN
abr-70	57	7	in	in	ADP
abr-70	57	8	the	the	DET
abr-70	57	9	interpretation	interpretation	NOUN
abr-70	57	10	of	of	ADP
abr-70	57	11	financial	financial	ADJ
abr-70	57	12	statements	statement	NOUN
abr-70	57	13	to	to	PART
abr-70	57	14	assess	assess	VERB
abr-70	57	15	efficiency	efficiency	NOUN
abr-70	57	16	in	in	ADP
abr-70	57	17	multiple	multiple	ADJ
abr-70	57	18	areas	area	NOUN
abr-70	57	19	of	of	ADP
abr-70	57	20	an	an	DET
abr-70	57	21	entity	entity	NOUN
abr-70	57	22	.	.	PUNCT
abr-70	58	1	building	build	VERB
abr-70	58	2	on	on	ADP
abr-70	58	3	taylor	taylor	PROPN
abr-70	58	4	’s	’s	PART
abr-70	58	5	work	work	NOUN
abr-70	58	6	,	,	PUNCT
abr-70	58	7	wildman	wildman	PROPN
abr-70	58	8	(	(	PUNCT
abr-70	58	9	1914	1914	NUM
abr-70	58	10	)	)	PUNCT
abr-70	58	11	advocated	advocate	VERB
abr-70	58	12	the	the	DET
abr-70	58	13	use	use	NOUN
abr-70	58	14	of	of	ADP
abr-70	58	15	ratios	ratio	NOUN
abr-70	58	16	to	to	PART
abr-70	58	17	determine	determine	VERB
abr-70	58	18	relationships	relationship	NOUN
abr-70	58	19	between	between	ADP
abr-70	58	20	sales	sale	NOUN
abr-70	58	21	and	and	CCONJ
abr-70	58	22	accounts	account	NOUN
abr-70	58	23	receivable	receivable	ADJ
abr-70	58	24	,	,	PUNCT
abr-70	58	25	relationships	relationship	NOUN
abr-70	58	26	between	between	ADP
abr-70	58	27	finished	finish	VERB
abr-70	58	28	-	-	PUNCT
abr-70	58	29	goods	good	NOUN
abr-70	58	30	inventories	inventory	NOUN
abr-70	58	31	and	and	CCONJ
abr-70	58	32	sales	sale	NOUN
abr-70	58	33	,	,	PUNCT
abr-70	58	34	and	and	CCONJ
abr-70	58	35	profit	profit	NOUN
abr-70	58	36	margin	margin	NOUN
abr-70	58	37	ratios	ratio	NOUN
abr-70	58	38	.	.	PUNCT
abr-70	59	1	currently	currently	ADV
abr-70	59	2	,	,	PUNCT
abr-70	59	3	many	many	ADJ
abr-70	59	4	accounting	accounting	NOUN
abr-70	59	5	textbooks	textbook	NOUN
abr-70	59	6	use	use	VERB
abr-70	59	7	a	a	DET
abr-70	59	8	form	form	NOUN
abr-70	59	9	of	of	ADP
abr-70	59	10	these	these	DET
abr-70	59	11	ratios	ratio	NOUN
abr-70	59	12	to	to	PART
abr-70	59	13	assess	assess	VERB
abr-70	59	14	the	the	DET
abr-70	59	15	efficiency	efficiency	NOUN
abr-70	59	16	of	of	ADP
abr-70	59	17	receivable	receivable	ADJ
abr-70	59	18	collections	collection	NOUN
abr-70	59	19	,	,	PUNCT
abr-70	59	20	the	the	DET
abr-70	59	21	efficiency	efficiency	NOUN
abr-70	59	22	of	of	ADP
abr-70	59	23	inventory	inventory	NOUN
abr-70	59	24	management	management	NOUN
abr-70	59	25	,	,	PUNCT
abr-70	59	26	and	and	CCONJ
abr-70	59	27	the	the	DET
abr-70	59	28	efficiency	efficiency	NOUN
abr-70	59	29	of	of	ADP
abr-70	59	30	labor	labor	NOUN
abr-70	59	31	contributions	contribution	NOUN
abr-70	59	32	to	to	ADP
abr-70	59	33	inventory	inventory	NOUN
abr-70	59	34	.	.	PUNCT
abr-70	60	1	many	many	ADJ
abr-70	60	2	of	of	ADP
abr-70	60	3	taylor	taylor	PROPN
abr-70	60	4	’s	’s	PART
abr-70	60	5	contributions	contribution	NOUN
abr-70	60	6	to	to	ADP
abr-70	60	7	management	management	NOUN
abr-70	60	8	theory	theory	NOUN
abr-70	60	9	can	can	AUX
abr-70	60	10	still	still	ADV
abr-70	60	11	be	be	AUX
abr-70	60	12	seen	see	VERB
abr-70	60	13	in	in	ADP
abr-70	60	14	external	external	ADJ
abr-70	60	15	financial	financial	ADJ
abr-70	60	16	reporting	reporting	NOUN
abr-70	60	17	and	and	CCONJ
abr-70	60	18	his	his	PRON
abr-70	60	19	focus	focus	NOUN
abr-70	60	20	on	on	ADP
abr-70	60	21	efficiency	efficiency	NOUN
abr-70	60	22	appears	appear	VERB
abr-70	60	23	to	to	PART
abr-70	60	24	be	be	AUX
abr-70	60	25	a	a	DET
abr-70	60	26	continuing	continue	VERB
abr-70	60	27	contribution	contribution	NOUN
abr-70	60	28	.	.	PUNCT
abr-70	61	1	the	the	DET
abr-70	61	2	human	human	ADJ
abr-70	61	3	resource	resource	NOUN
abr-70	61	4	movement	movement	NOUN
abr-70	61	5	some	some	PRON
abr-70	61	6	of	of	ADP
abr-70	61	7	taylor	taylor	PROPN
abr-70	61	8	’s	’s	PART
abr-70	61	9	greatest	great	ADJ
abr-70	61	10	critics	critic	NOUN
abr-70	61	11	claimed	claim	VERB
abr-70	61	12	his	his	PRON
abr-70	61	13	work	work	NOUN
abr-70	61	14	was	be	AUX
abr-70	61	15	so	so	ADV
abr-70	61	16	focused	focused	ADJ
abr-70	61	17	on	on	ADP
abr-70	61	18	efficiency	efficiency	NOUN
abr-70	61	19	that	that	SCONJ
abr-70	61	20	it	it	PRON
abr-70	61	21	became	become	VERB
abr-70	61	22	detrimental	detrimental	ADJ
abr-70	61	23	to	to	ADP
abr-70	61	24	the	the	DET
abr-70	61	25	actual	actual	ADJ
abr-70	61	26	people	people	NOUN
abr-70	61	27	doing	do	VERB
abr-70	61	28	the	the	DET
abr-70	61	29	work	work	NOUN
abr-70	61	30	.	.	PUNCT
abr-70	62	1	though	though	SCONJ
abr-70	62	2	taylor	taylor	PROPN
abr-70	62	3	disagreed	disagree	VERB
abr-70	62	4	and	and	CCONJ
abr-70	62	5	challenged	challenge	VERB
abr-70	62	6	these	these	DET
abr-70	62	7	claims	claim	NOUN
abr-70	62	8	,	,	PUNCT
abr-70	62	9	they	they	PRON
abr-70	62	10	did	do	AUX
abr-70	62	11	pave	pave	VERB
abr-70	62	12	the	the	DET
abr-70	62	13	way	way	NOUN
abr-70	62	14	for	for	SCONJ
abr-70	62	15	researchers	researcher	NOUN
abr-70	62	16	such	such	ADJ
abr-70	62	17	as	as	ADP
abr-70	62	18	follett	follett	PROPN
abr-70	62	19	,	,	PUNCT
abr-70	62	20	mcgregor	mcgregor	PROPN
abr-70	62	21	,	,	PUNCT
abr-70	62	22	herzberg	herzberg	PROPN
abr-70	62	23	,	,	PUNCT
abr-70	62	24	and	and	CCONJ
abr-70	62	25	likert	likert	NOUN
abr-70	62	26	to	to	PART
abr-70	62	27	begin	begin	VERB
abr-70	62	28	studying	study	VERB
abr-70	62	29	the	the	DET
abr-70	62	30	field	field	NOUN
abr-70	62	31	of	of	ADP
abr-70	62	32	human	human	ADJ
abr-70	62	33	interactions	interaction	NOUN
abr-70	62	34	in	in	ADP
abr-70	62	35	the	the	DET
abr-70	62	36	work	work	NOUN
abr-70	62	37	place	place	NOUN
abr-70	62	38	(	(	PUNCT
abr-70	62	39	wren	wren	NOUN
abr-70	62	40	&	&	CCONJ
abr-70	62	41	bedeian	bedeian	PROPN
abr-70	62	42	,	,	PUNCT
abr-70	62	43	2009	2009	NUM
abr-70	62	44	)	)	PUNCT
abr-70	62	45	.	.	PUNCT
abr-70	63	1	this	this	DET
abr-70	63	2	research	research	NOUN
abr-70	63	3	was	be	AUX
abr-70	63	4	not	not	PART
abr-70	63	5	as	as	ADV
abr-70	63	6	easy	easy	ADJ
abr-70	63	7	to	to	PART
abr-70	63	8	quantify	quantify	VERB
abr-70	63	9	as	as	ADP
abr-70	63	10	scientific	scientific	ADJ
abr-70	63	11	management	management	NOUN
abr-70	63	12	leading	lead	VERB
abr-70	63	13	to	to	ADP
abr-70	63	14	a	a	DET
abr-70	63	15	rise	rise	NOUN
abr-70	63	16	in	in	ADP
abr-70	63	17	qualitative	qualitative	ADJ
abr-70	63	18	studies	study	NOUN
abr-70	63	19	on	on	ADP
abr-70	63	20	job	job	NOUN
abr-70	63	21	satisfaction	satisfaction	NOUN
abr-70	63	22	,	,	PUNCT
abr-70	63	23	job	job	NOUN
abr-70	63	24	attitudes	attitude	NOUN
abr-70	63	25	,	,	PUNCT
abr-70	63	26	and	and	CCONJ
abr-70	63	27	the	the	DET
abr-70	63	28	attempt	attempt	NOUN
abr-70	63	29	to	to	PART
abr-70	63	30	correlate	correlate	VERB
abr-70	63	31	financial	financial	ADJ
abr-70	63	32	performance	performance	NOUN
abr-70	63	33	to	to	ADP
abr-70	63	34	managerial	managerial	ADJ
abr-70	63	35	leadership	leadership	NOUN
abr-70	63	36	styles	style	NOUN
abr-70	63	37	.	.	PUNCT
abr-70	64	1	the	the	DET
abr-70	64	2	effects	effect	NOUN
abr-70	64	3	of	of	ADP
abr-70	64	4	this	this	DET
abr-70	64	5	research	research	NOUN
abr-70	64	6	were	be	AUX
abr-70	64	7	not	not	PART
abr-70	64	8	limited	limit	VERB
abr-70	64	9	to	to	ADP
abr-70	64	10	management	management	NOUN
abr-70	64	11	circles	circle	NOUN
abr-70	64	12	.	.	PUNCT
abr-70	65	1	because	because	SCONJ
abr-70	65	2	of	of	ADP
abr-70	65	3	this	this	DET
abr-70	65	4	research	research	NOUN
abr-70	65	5	,	,	PUNCT
abr-70	65	6	the	the	DET
abr-70	65	7	theory	theory	NOUN
abr-70	65	8	and	and	CCONJ
abr-70	65	9	practice	practice	NOUN
abr-70	65	10	of	of	ADP
abr-70	65	11	external	external	ADJ
abr-70	65	12	financial	financial	ADJ
abr-70	65	13	reporting	reporting	NOUN
abr-70	65	14	was	be	AUX
abr-70	65	15	shaped	shape	VERB
abr-70	65	16	in	in	ADP
abr-70	65	17	two	two	NUM
abr-70	65	18	major	major	ADJ
abr-70	65	19	ways	way	NOUN
abr-70	65	20	.	.	PUNCT
abr-70	66	1	first	first	ADV
abr-70	66	2	,	,	PUNCT
abr-70	66	3	there	there	PRON
abr-70	66	4	were	be	VERB
abr-70	66	5	numerous	numerous	ADJ
abr-70	66	6	debates	debate	NOUN
abr-70	66	7	in	in	ADP
abr-70	66	8	the	the	DET
abr-70	66	9	academy	academy	NOUN
abr-70	66	10	concerning	concern	VERB
abr-70	66	11	the	the	DET
abr-70	66	12	creation	creation	NOUN
abr-70	66	13	and	and	CCONJ
abr-70	66	14	implementation	implementation	NOUN
abr-70	66	15	of	of	ADP
abr-70	66	16	models	model	NOUN
abr-70	66	17	to	to	PART
abr-70	66	18	value	value	VERB
abr-70	66	19	human	human	ADJ
abr-70	66	20	resources	resource	NOUN
abr-70	66	21	as	as	ADP
abr-70	66	22	assets	asset	NOUN
abr-70	66	23	on	on	ADP
abr-70	66	24	the	the	DET
abr-70	66	25	balance	balance	NOUN
abr-70	66	26	sheet	sheet	NOUN
abr-70	66	27	.	.	PUNCT
abr-70	67	1	second	second	ADJ
abr-70	67	2	,	,	PUNCT
abr-70	67	3	as	as	SCONJ
abr-70	67	4	the	the	DET
abr-70	67	5	qualitative	qualitative	ADJ
abr-70	67	6	informational	informational	ADJ
abr-70	67	7	needs	need	NOUN
abr-70	67	8	of	of	ADP
abr-70	67	9	management	management	NOUN
abr-70	67	10	increased	increase	VERB
abr-70	67	11	and	and	CCONJ
abr-70	67	12	the	the	DET
abr-70	67	13	amount	amount	NOUN
abr-70	67	14	of	of	ADP
abr-70	67	15	qualitative	qualitative	ADJ
abr-70	67	16	research	research	NOUN
abr-70	67	17	grew	grow	VERB
abr-70	67	18	,	,	PUNCT
abr-70	67	19	there	there	PRON
abr-70	67	20	was	be	VERB
abr-70	67	21	a	a	DET
abr-70	67	22	concurrent	concurrent	ADJ
abr-70	67	23	rise	rise	NOUN
abr-70	67	24	in	in	ADP
abr-70	67	25	the	the	DET
abr-70	67	26	volume	volume	NOUN
abr-70	67	27	of	of	ADP
abr-70	67	28	qualitative	qualitative	ADJ
abr-70	67	29	information	information	NOUN
abr-70	67	30	included	include	VERB
abr-70	67	31	in	in	ADP
abr-70	67	32	external	external	ADJ
abr-70	67	33	financial	financial	ADJ
abr-70	67	34	reporting	reporting	NOUN
abr-70	67	35	.	.	PUNCT
abr-70	68	1	human	human	ADJ
abr-70	68	2	resource	resource	NOUN
abr-70	68	3	accounting	account	VERB
abr-70	68	4	in	in	ADP
abr-70	68	5	response	response	NOUN
abr-70	68	6	to	to	ADP
abr-70	68	7	two	two	NUM
abr-70	68	8	books	book	NOUN
abr-70	68	9	by	by	ADP
abr-70	68	10	likert	likert	NOUN
abr-70	68	11	(	(	PUNCT
abr-70	68	12	1961)(1967	1961)(1967	NUM
abr-70	68	13	)	)	PUNCT
abr-70	68	14	,	,	PUNCT
abr-70	68	15	brummet	brummet	VERB
abr-70	68	16	et	et	PROPN
abr-70	68	17	al	al	PROPN
abr-70	68	18	.	.	PUNCT
abr-70	69	1	(	(	PUNCT
abr-70	69	2	1968	1968	NUM
abr-70	69	3	)	)	PUNCT
abr-70	70	1	,	,	PUNCT
abr-70	70	2	developed	develop	VERB
abr-70	70	3	the	the	DET
abr-70	70	4	concept	concept	NOUN
abr-70	70	5	of	of	ADP
abr-70	70	6	human	human	ADJ
abr-70	70	7	resource	resource	NOUN
abr-70	70	8	accounting	accounting	NOUN
abr-70	70	9	(	(	PUNCT
abr-70	70	10	hra	hra	PROPN
abr-70	70	11	)	)	PUNCT
abr-70	70	12	.	.	PUNCT
abr-70	71	1	this	this	DET
abr-70	71	2	new	new	ADJ
abr-70	71	3	paradigm	paradigm	NOUN
abr-70	71	4	trumpeted	trumpet	VERB
abr-70	71	5	the	the	DET
abr-70	71	6	importance	importance	NOUN
abr-70	71	7	of	of	ADP
abr-70	71	8	including	include	VERB
abr-70	71	9	human	human	ADJ
abr-70	71	10	resources	resource	NOUN
abr-70	71	11	as	as	ADP
abr-70	71	12	assets	asset	NOUN
abr-70	71	13	in	in	ADP
abr-70	71	14	the	the	DET
abr-70	71	15	financial	financial	ADJ
abr-70	71	16	statements	statement	NOUN
abr-70	71	17	(	(	PUNCT
abr-70	71	18	brummet	brummet	PROPN
abr-70	71	19	,	,	PUNCT
abr-70	71	20	et	et	PROPN
abr-70	71	21	al	al	PROPN
abr-70	71	22	.	.	PROPN
abr-70	71	23	,	,	PUNCT
abr-70	71	24	1968	1968	NUM
abr-70	71	25	)	)	PUNCT
abr-70	71	26	.	.	PUNCT
abr-70	72	1	they	they	PRON
abr-70	72	2	argued	argue	VERB
abr-70	72	3	that	that	SCONJ
abr-70	72	4	while	while	SCONJ
abr-70	72	5	a	a	DET
abr-70	72	6	number	number	NOUN
abr-70	72	7	of	of	ADP
abr-70	72	8	corporate	corporate	ADJ
abr-70	72	9	annual	annual	ADJ
abr-70	72	10	reports	report	NOUN
abr-70	72	11	consistently	consistently	ADV
abr-70	72	12	report	report	VERB
abr-70	72	13	that	that	SCONJ
abr-70	72	14	their	their	PRON
abr-70	72	15	most	most	ADV
abr-70	72	16	important	important	ADJ
abr-70	72	17	assets	asset	NOUN
abr-70	72	18	management	management	NOUN
abr-70	72	19	theory	theory	NOUN
abr-70	72	20	’s	’s	PART
abr-70	72	21	impact	impact	NOUN
abr-70	72	22	on	on	ADP
abr-70	72	23	external	external	ADJ
abr-70	72	24	financial	financial	ADJ
abr-70	72	25	reporting	reporting	NOUN
abr-70	72	26	66	66	NUM
abr-70	72	27	are	be	AUX
abr-70	72	28	their	their	PRON
abr-70	72	29	employees	employee	NOUN
abr-70	72	30	,	,	PUNCT
abr-70	72	31	all	all	DET
abr-70	72	32	costs	cost	NOUN
abr-70	72	33	to	to	PART
abr-70	72	34	recruit	recruit	VERB
abr-70	72	35	,	,	PUNCT
abr-70	72	36	hire	hire	NOUN
abr-70	72	37	,	,	PUNCT
abr-70	72	38	train	train	NOUN
abr-70	72	39	,	,	PUNCT
abr-70	72	40	and	and	CCONJ
abr-70	72	41	develop	develop	VERB
abr-70	72	42	their	their	PRON
abr-70	72	43	employees	employee	NOUN
abr-70	72	44	are	be	AUX
abr-70	72	45	treated	treat	VERB
abr-70	72	46	as	as	ADP
abr-70	72	47	expenses	expense	NOUN
abr-70	72	48	against	against	ADP
abr-70	72	49	income	income	NOUN
abr-70	72	50	rather	rather	ADV
abr-70	72	51	than	than	ADP
abr-70	72	52	capital	capital	NOUN
abr-70	72	53	assets	asset	NOUN
abr-70	72	54	that	that	PRON
abr-70	72	55	have	have	VERB
abr-70	72	56	long	long	ADJ
abr-70	72	57	-	-	PUNCT
abr-70	72	58	term	term	NOUN
abr-70	72	59	value	value	NOUN
abr-70	72	60	.	.	PUNCT
abr-70	73	1	since	since	SCONJ
abr-70	73	2	there	there	PRON
abr-70	73	3	is	be	VERB
abr-70	73	4	a	a	DET
abr-70	73	5	meaningful	meaningful	ADJ
abr-70	73	6	correlation	correlation	NOUN
abr-70	73	7	between	between	ADP
abr-70	73	8	the	the	DET
abr-70	73	9	profitability	profitability	NOUN
abr-70	73	10	of	of	ADP
abr-70	73	11	an	an	DET
abr-70	73	12	organization	organization	NOUN
abr-70	73	13	and	and	CCONJ
abr-70	73	14	their	their	PRON
abr-70	73	15	expenditures	expenditure	NOUN
abr-70	73	16	on	on	ADP
abr-70	73	17	human	human	ADJ
abr-70	73	18	resources	resource	NOUN
abr-70	73	19	,	,	PUNCT
abr-70	73	20	according	accord	VERB
abr-70	73	21	to	to	ADP
abr-70	73	22	the	the	DET
abr-70	73	23	authors	author	NOUN
abr-70	73	24	,	,	PUNCT
abr-70	73	25	the	the	DET
abr-70	73	26	measurement	measurement	NOUN
abr-70	73	27	of	of	ADP
abr-70	73	28	value	value	NOUN
abr-70	73	29	of	of	ADP
abr-70	73	30	human	human	ADJ
abr-70	73	31	resources	resource	NOUN
abr-70	73	32	should	should	AUX
abr-70	73	33	assist	assist	VERB
abr-70	73	34	in	in	ADP
abr-70	73	35	management	management	NOUN
abr-70	73	36	and	and	CCONJ
abr-70	73	37	investor	investor	NOUN
abr-70	73	38	decision	decision	NOUN
abr-70	73	39	making	making	NOUN
abr-70	73	40	(	(	PUNCT
abr-70	73	41	brummet	brummet	PROPN
abr-70	73	42	,	,	PUNCT
abr-70	73	43	et	et	PROPN
abr-70	73	44	al	al	PROPN
abr-70	73	45	.	.	PROPN
abr-70	73	46	,	,	PUNCT
abr-70	73	47	1968	1968	NUM
abr-70	73	48	)	)	PUNCT
abr-70	73	49	.	.	PUNCT
abr-70	74	1	additionally	additionally	ADV
abr-70	74	2	,	,	PUNCT
abr-70	74	3	if	if	SCONJ
abr-70	74	4	human	human	ADJ
abr-70	74	5	resources	resource	NOUN
abr-70	74	6	were	be	AUX
abr-70	74	7	measured	measure	VERB
abr-70	74	8	as	as	ADP
abr-70	74	9	assets	asset	NOUN
abr-70	74	10	,	,	PUNCT
abr-70	74	11	the	the	DET
abr-70	74	12	authors	author	NOUN
abr-70	74	13	claimed	claim	VERB
abr-70	74	14	that	that	SCONJ
abr-70	74	15	mass	mass	NOUN
abr-70	74	16	layoffs	layoff	NOUN
abr-70	74	17	of	of	ADP
abr-70	74	18	employees	employee	NOUN
abr-70	74	19	,	,	PUNCT
abr-70	74	20	which	which	PRON
abr-70	74	21	have	have	VERB
abr-70	74	22	a	a	DET
abr-70	74	23	tendency	tendency	NOUN
abr-70	74	24	to	to	PART
abr-70	74	25	increase	increase	VERB
abr-70	74	26	current	current	ADJ
abr-70	74	27	income	income	NOUN
abr-70	74	28	but	but	CCONJ
abr-70	74	29	harm	harm	NOUN
abr-70	74	30	long	long	ADJ
abr-70	74	31	-	-	PUNCT
abr-70	74	32	term	term	NOUN
abr-70	74	33	income	income	NOUN
abr-70	74	34	because	because	SCONJ
abr-70	74	35	of	of	ADP
abr-70	74	36	deteriorating	deteriorate	VERB
abr-70	74	37	employee	employee	NOUN
abr-70	74	38	attitudes	attitude	NOUN
abr-70	74	39	and	and	CCONJ
abr-70	74	40	motivation	motivation	NOUN
abr-70	74	41	,	,	PUNCT
abr-70	74	42	would	would	AUX
abr-70	74	43	decrease	decrease	VERB
abr-70	74	44	and	and	CCONJ
abr-70	74	45	force	force	VERB
abr-70	74	46	managers	manager	NOUN
abr-70	74	47	to	to	PART
abr-70	74	48	place	place	VERB
abr-70	74	49	greater	great	ADJ
abr-70	74	50	emphasis	emphasis	NOUN
abr-70	74	51	on	on	ADP
abr-70	74	52	the	the	DET
abr-70	74	53	long	long	ADJ
abr-70	74	54	-	-	PUNCT
abr-70	74	55	term	term	NOUN
abr-70	74	56	profitability	profitability	NOUN
abr-70	74	57	and	and	CCONJ
abr-70	74	58	capital	capital	NOUN
abr-70	74	59	budgeting	budgeting	NOUN
abr-70	74	60	of	of	ADP
abr-70	74	61	the	the	DET
abr-70	74	62	organization	organization	NOUN
abr-70	74	63	.	.	PUNCT
abr-70	75	1	the	the	DET
abr-70	75	2	article	article	NOUN
abr-70	75	3	ended	end	VERB
abr-70	75	4	by	by	ADP
abr-70	75	5	describing	describe	VERB
abr-70	75	6	the	the	DET
abr-70	75	7	authors	author	NOUN
abr-70	75	8	attempts	attempt	VERB
abr-70	75	9	to	to	PART
abr-70	75	10	institute	institute	VERB
abr-70	75	11	hra	hra	PROPN
abr-70	75	12	at	at	ADP
abr-70	75	13	r.g	r.g	PROPN
abr-70	75	14	.	.	PROPN
abr-70	75	15	barry	barry	PROPN
abr-70	75	16	corporation	corporation	PROPN
abr-70	75	17	,	,	PUNCT
abr-70	75	18	a	a	DET
abr-70	75	19	public	public	ADJ
abr-70	75	20	company	company	NOUN
abr-70	75	21	,	,	PUNCT
abr-70	75	22	and	and	CCONJ
abr-70	75	23	the	the	DET
abr-70	75	24	measurement	measurement	NOUN
abr-70	75	25	models	model	NOUN
abr-70	75	26	that	that	PRON
abr-70	75	27	were	be	AUX
abr-70	75	28	used	use	VERB
abr-70	75	29	.	.	PUNCT
abr-70	76	1	as	as	SCONJ
abr-70	76	2	expected	expect	VERB
abr-70	76	3	,	,	PUNCT
abr-70	76	4	hra	hra	PROPN
abr-70	76	5	began	begin	VERB
abr-70	76	6	a	a	DET
abr-70	76	7	vigorous	vigorous	ADJ
abr-70	76	8	debate	debate	NOUN
abr-70	76	9	among	among	ADP
abr-70	76	10	academics	academic	NOUN
abr-70	76	11	and	and	CCONJ
abr-70	76	12	practitioners	practitioner	NOUN
abr-70	76	13	.	.	PUNCT
abr-70	77	1	in	in	ADP
abr-70	77	2	response	response	NOUN
abr-70	77	3	to	to	PART
abr-70	77	4	brummet	brummet	VERB
abr-70	77	5	et	et	PROPN
abr-70	77	6	al	al	PROPN
abr-70	77	7	.	.	PROPN
abr-70	77	8	,	,	PUNCT
abr-70	77	9	likert	likert	PROPN
abr-70	77	10	&	&	CCONJ
abr-70	77	11	bowers	bower	NOUN
abr-70	77	12	(	(	PUNCT
abr-70	77	13	1969	1969	NUM
abr-70	77	14	)	)	PUNCT
abr-70	77	15	underscored	underscore	VERB
abr-70	77	16	the	the	DET
abr-70	77	17	importance	importance	NOUN
abr-70	77	18	of	of	ADP
abr-70	77	19	hra	hra	PROPN
abr-70	77	20	research	research	NOUN
abr-70	77	21	and	and	CCONJ
abr-70	77	22	described	describe	VERB
abr-70	77	23	pilot	pilot	NOUN
abr-70	77	24	studies	study	NOUN
abr-70	77	25	being	be	AUX
abr-70	77	26	undertaken	undertake	VERB
abr-70	77	27	to	to	PART
abr-70	77	28	establish	establish	VERB
abr-70	77	29	a	a	DET
abr-70	77	30	framework	framework	NOUN
abr-70	77	31	of	of	ADP
abr-70	77	32	theory	theory	NOUN
abr-70	77	33	.	.	PUNCT
abr-70	78	1	using	use	VERB
abr-70	78	2	multiple	multiple	ADJ
abr-70	78	3	questionnaires	questionnaire	NOUN
abr-70	78	4	drafted	draft	VERB
abr-70	78	5	from	from	ADP
abr-70	78	6	his	his	PRON
abr-70	78	7	two	two	NUM
abr-70	78	8	books	book	NOUN
abr-70	78	9	mentioned	mention	VERB
abr-70	78	10	above	above	ADV
abr-70	78	11	,	,	PUNCT
abr-70	78	12	they	they	PRON
abr-70	78	13	described	describe	VERB
abr-70	78	14	their	their	PRON
abr-70	78	15	five	five	NUM
abr-70	78	16	-	-	PUNCT
abr-70	78	17	year	year	NOUN
abr-70	78	18	longitudinal	longitudinal	ADJ
abr-70	78	19	study	study	NOUN
abr-70	78	20	in	in	ADP
abr-70	78	21	progress	progress	NOUN
abr-70	78	22	at	at	ADP
abr-70	78	23	twenty	twenty	NUM
abr-70	78	24	organization	organization	NOUN
abr-70	78	25	sites	site	NOUN
abr-70	78	26	,	,	PUNCT
abr-70	78	27	including	include	VERB
abr-70	78	28	over	over	ADP
abr-70	78	29	11,000	11,000	NUM
abr-70	78	30	people	people	NOUN
abr-70	78	31	(	(	PUNCT
abr-70	78	32	likert	likert	PROPN
abr-70	78	33	&	&	CCONJ
abr-70	78	34	bowers	bower	NOUN
abr-70	78	35	,	,	PUNCT
abr-70	78	36	1969	1969	NUM
abr-70	78	37	)	)	PUNCT
abr-70	78	38	.	.	PUNCT
abr-70	79	1	the	the	DET
abr-70	79	2	study	study	NOUN
abr-70	79	3	focused	focus	VERB
abr-70	79	4	on	on	ADP
abr-70	79	5	the	the	DET
abr-70	79	6	correlation	correlation	NOUN
abr-70	79	7	between	between	ADP
abr-70	79	8	a	a	DET
abr-70	79	9	set	set	NOUN
abr-70	79	10	of	of	ADP
abr-70	79	11	causal	causal	NOUN
abr-70	79	12	and	and	CCONJ
abr-70	79	13	intervening	intervene	VERB
abr-70	79	14	variables	variable	NOUN
abr-70	79	15	and	and	CCONJ
abr-70	79	16	their	their	PRON
abr-70	79	17	effects	effect	NOUN
abr-70	79	18	on	on	ADP
abr-70	79	19	a	a	DET
abr-70	79	20	set	set	NOUN
abr-70	79	21	of	of	ADP
abr-70	79	22	end	end	NOUN
abr-70	79	23	-	-	PUNCT
abr-70	79	24	result	result	NOUN
abr-70	79	25	variables	variable	NOUN
abr-70	79	26	.	.	PUNCT
abr-70	80	1	the	the	DET
abr-70	80	2	causal	causal	ADJ
abr-70	80	3	variables	variable	NOUN
abr-70	80	4	are	be	AUX
abr-70	80	5	independent	independent	ADJ
abr-70	80	6	variables	variable	NOUN
abr-70	80	7	that	that	SCONJ
abr-70	80	8	“	"	PUNCT
abr-70	80	9	can	can	AUX
abr-70	80	10	be	be	AUX
abr-70	80	11	directly	directly	ADV
abr-70	80	12	and	and	CCONJ
abr-70	80	13	purposely	purposely	ADV
abr-70	80	14	altered	alter	VERB
abr-70	80	15	or	or	CCONJ
abr-70	80	16	changed	change	VERB
abr-70	80	17	by	by	ADP
abr-70	80	18	the	the	DET
abr-70	80	19	organization	organization	NOUN
abr-70	80	20	and	and	CCONJ
abr-70	80	21	its	its	PRON
abr-70	80	22	management,”such	management,”such	NOUN
abr-70	80	23	as	as	ADP
abr-70	80	24	organizational	organizational	ADJ
abr-70	80	25	structure	structure	NOUN
abr-70	80	26	,	,	PUNCT
abr-70	80	27	management	management	NOUN
abr-70	80	28	policies	policy	NOUN
abr-70	80	29	and	and	CCONJ
abr-70	80	30	decisions	decision	NOUN
abr-70	80	31	,	,	PUNCT
abr-70	80	32	and	and	CCONJ
abr-70	80	33	leadership	leadership	NOUN
abr-70	80	34	strategies	strategy	NOUN
abr-70	80	35	,	,	PUNCT
abr-70	80	36	skills	skill	NOUN
abr-70	80	37	,	,	PUNCT
abr-70	80	38	and	and	CCONJ
abr-70	80	39	behaviors	behavior	NOUN
abr-70	80	40	(	(	PUNCT
abr-70	80	41	likert	likert	NOUN
abr-70	80	42	&	&	CCONJ
abr-70	80	43	bowers	bower	NOUN
abr-70	80	44	,	,	PUNCT
abr-70	80	45	1969	1969	NUM
abr-70	80	46	,	,	PUNCT
abr-70	80	47	586	586	NUM
abr-70	80	48	)	)	PUNCT
abr-70	80	49	.	.	PUNCT
abr-70	81	1	they	they	PRON
abr-70	81	2	described	describe	VERB
abr-70	81	3	intervening	intervene	VERB
abr-70	81	4	variables	variable	NOUN
abr-70	81	5	as	as	ADP
abr-70	81	6	another	another	DET
abr-70	81	7	set	set	NOUN
abr-70	81	8	of	of	ADP
abr-70	81	9	independent	independent	ADJ
abr-70	81	10	variables	variable	NOUN
abr-70	81	11	that	that	PRON
abr-70	81	12	can	can	AUX
abr-70	81	13	proxy	proxy	VERB
abr-70	81	14	for	for	ADP
abr-70	81	15	the	the	DET
abr-70	81	16	“	"	PUNCT
abr-70	81	17	internal	internal	ADJ
abr-70	81	18	state	state	NOUN
abr-70	81	19	,	,	PUNCT
abr-70	81	20	health	health	NOUN
abr-70	81	21	,	,	PUNCT
abr-70	81	22	and	and	CCONJ
abr-70	81	23	performance	performance	NOUN
abr-70	81	24	capabilities	capability	NOUN
abr-70	81	25	of	of	ADP
abr-70	81	26	the	the	DET
abr-70	81	27	organization	organization	NOUN
abr-70	81	28	”	"	PUNCT
abr-70	81	29	(	(	PUNCT
abr-70	81	30	likert	likert	NOUN
abr-70	81	31	&	&	CCONJ
abr-70	81	32	bowers	bower	NOUN
abr-70	81	33	,	,	PUNCT
abr-70	81	34	1969	1969	NUM
abr-70	81	35	,	,	PUNCT
abr-70	81	36	586	586	NUM
abr-70	81	37	)	)	PUNCT
abr-70	81	38	.	.	PUNCT
abr-70	82	1	these	these	PRON
abr-70	82	2	include	include	VERB
abr-70	82	3	such	such	ADJ
abr-70	82	4	variables	variable	NOUN
abr-70	82	5	as	as	ADP
abr-70	82	6	the	the	DET
abr-70	82	7	loyalties	loyalty	NOUN
abr-70	82	8	,	,	PUNCT
abr-70	82	9	attitudes	attitude	NOUN
abr-70	82	10	,	,	PUNCT
abr-70	82	11	motivations	motivation	NOUN
abr-70	82	12	,	,	PUNCT
abr-70	82	13	performance	performance	NOUN
abr-70	82	14	goals	goal	NOUN
abr-70	82	15	,	,	PUNCT
abr-70	82	16	and	and	CCONJ
abr-70	82	17	perceptions	perception	NOUN
abr-70	82	18	of	of	ADP
abr-70	82	19	all	all	DET
abr-70	82	20	members	member	NOUN
abr-70	82	21	of	of	ADP
abr-70	82	22	the	the	DET
abr-70	82	23	organization	organization	NOUN
abr-70	82	24	which	which	PRON
abr-70	82	25	affect	affect	VERB
abr-70	82	26	the	the	DET
abr-70	82	27	interaction	interaction	NOUN
abr-70	82	28	,	,	PUNCT
abr-70	82	29	communication	communication	NOUN
abr-70	82	30	,	,	PUNCT
abr-70	82	31	and	and	CCONJ
abr-70	82	32	decision	decision	NOUN
abr-70	82	33	making	make	VERB
abr-70	82	34	capability	capability	NOUN
abr-70	82	35	of	of	ADP
abr-70	82	36	the	the	DET
abr-70	82	37	organization	organization	NOUN
abr-70	82	38	(	(	PUNCT
abr-70	82	39	likert	likert	PROPN
abr-70	82	40	&	&	CCONJ
abr-70	82	41	bowers	bower	NOUN
abr-70	82	42	,	,	PUNCT
abr-70	82	43	1969	1969	NUM
abr-70	82	44	)	)	PUNCT
abr-70	82	45	.	.	PUNCT
abr-70	83	1	the	the	DET
abr-70	83	2	authors	author	NOUN
abr-70	83	3	correlated	correlate	VERB
abr-70	83	4	these	these	DET
abr-70	83	5	two	two	NUM
abr-70	83	6	sets	set	NOUN
abr-70	83	7	of	of	ADP
abr-70	83	8	independent	independent	ADJ
abr-70	83	9	variables	variable	NOUN
abr-70	83	10	against	against	ADP
abr-70	83	11	dependent	dependent	ADJ
abr-70	83	12	variables	variable	NOUN
abr-70	83	13	such	such	ADJ
abr-70	83	14	as	as	ADP
abr-70	83	15	productivity	productivity	NOUN
abr-70	83	16	,	,	PUNCT
abr-70	83	17	costs	cost	NOUN
abr-70	83	18	,	,	PUNCT
abr-70	83	19	growth	growth	NOUN
abr-70	83	20	,	,	PUNCT
abr-70	83	21	share	share	NOUN
abr-70	83	22	of	of	ADP
abr-70	83	23	the	the	DET
abr-70	83	24	market	market	NOUN
abr-70	83	25	,	,	PUNCT
abr-70	83	26	and	and	CCONJ
abr-70	83	27	earnings	earning	NOUN
abr-70	83	28	.	.	PUNCT
abr-70	84	1	over	over	ADP
abr-70	84	2	a	a	DET
abr-70	84	3	two	two	NUM
abr-70	84	4	-	-	PUNCT
abr-70	84	5	year	year	NOUN
abr-70	84	6	span	span	NOUN
abr-70	84	7	of	of	ADP
abr-70	84	8	study	study	NOUN
abr-70	84	9	,	,	PUNCT
abr-70	84	10	the	the	DET
abr-70	84	11	authors	author	NOUN
abr-70	84	12	found	find	VERB
abr-70	84	13	statistical	statistical	ADJ
abr-70	84	14	significance	significance	NOUN
abr-70	84	15	in	in	ADP
abr-70	84	16	the	the	DET
abr-70	84	17	coefficients	coefficient	NOUN
abr-70	84	18	of	of	ADP
abr-70	84	19	all	all	DET
abr-70	84	20	twelve	twelve	NUM
abr-70	84	21	variables	variable	NOUN
abr-70	84	22	included	include	VERB
abr-70	84	23	in	in	ADP
abr-70	84	24	the	the	DET
abr-70	84	25	causal	causal	NOUN
abr-70	84	26	and	and	CCONJ
abr-70	84	27	intervening	intervene	VERB
abr-70	84	28	variables	variable	NOUN
abr-70	84	29	.	.	PUNCT
abr-70	85	1	based	base	VERB
abr-70	85	2	on	on	ADP
abr-70	85	3	the	the	DET
abr-70	85	4	strength	strength	NOUN
abr-70	85	5	of	of	ADP
abr-70	85	6	these	these	DET
abr-70	85	7	findings	finding	NOUN
abr-70	85	8	,	,	PUNCT
abr-70	85	9	the	the	DET
abr-70	85	10	authors	author	NOUN
abr-70	85	11	called	call	VERB
abr-70	85	12	for	for	ADP
abr-70	85	13	extended	extended	ADJ
abr-70	85	14	research	research	NOUN
abr-70	85	15	in	in	ADP
abr-70	85	16	this	this	DET
abr-70	85	17	area	area	NOUN
abr-70	85	18	and	and	CCONJ
abr-70	85	19	offered	offer	VERB
abr-70	85	20	their	their	PRON
abr-70	85	21	research	research	NOUN
abr-70	85	22	model	model	NOUN
abr-70	85	23	as	as	ADP
abr-70	85	24	a	a	DET
abr-70	85	25	possible	possible	ADJ
abr-70	85	26	foundation	foundation	NOUN
abr-70	85	27	for	for	ADP
abr-70	85	28	the	the	DET
abr-70	85	29	measurement	measurement	NOUN
abr-70	85	30	of	of	ADP
abr-70	85	31	human	human	ADJ
abr-70	85	32	resource	resource	NOUN
abr-70	85	33	assets	asset	NOUN
abr-70	85	34	(	(	PUNCT
abr-70	85	35	likert	likert	NOUN
abr-70	85	36	&	&	CCONJ
abr-70	85	37	bowers	bower	NOUN
abr-70	85	38	,	,	PUNCT
abr-70	85	39	1969	1969	NUM
abr-70	85	40	)	)	PUNCT
abr-70	85	41	.	.	PUNCT
abr-70	86	1	one	one	NUM
abr-70	86	2	year	year	NOUN
abr-70	86	3	later	later	ADV
abr-70	86	4	,	,	PUNCT
abr-70	86	5	the	the	DET
abr-70	86	6	authors	author	NOUN
abr-70	86	7	’	’	PART
abr-70	86	8	model	model	NOUN
abr-70	86	9	would	would	AUX
abr-70	86	10	be	be	AUX
abr-70	86	11	used	use	VERB
abr-70	86	12	to	to	PART
abr-70	86	13	further	far	ADV
abr-70	86	14	develop	develop	VERB
abr-70	86	15	measurement	measurement	NOUN
abr-70	86	16	techniques	technique	NOUN
abr-70	86	17	for	for	ADP
abr-70	86	18	hra	hra	PROPN
abr-70	86	19	.	.	PUNCT
abr-70	87	1	flamholtz	flamholtz	PROPN
abr-70	87	2	’s	’s	PART
abr-70	87	3	(	(	PUNCT
abr-70	87	4	1972	1972	NUM
abr-70	87	5	)	)	PUNCT
abr-70	87	6	article	article	NOUN
abr-70	87	7	established	establish	VERB
abr-70	87	8	a	a	DET
abr-70	87	9	framework	framework	NOUN
abr-70	87	10	to	to	PART
abr-70	87	11	measure	measure	VERB
abr-70	87	12	the	the	DET
abr-70	87	13	value	value	NOUN
abr-70	87	14	of	of	ADP
abr-70	87	15	human	human	ADJ
abr-70	87	16	resources	resource	NOUN
abr-70	87	17	.	.	PUNCT
abr-70	88	1	his	his	PRON
abr-70	88	2	model	model	NOUN
abr-70	88	3	attempted	attempt	VERB
abr-70	88	4	to	to	PART
abr-70	88	5	project	project	VERB
abr-70	88	6	the	the	DET
abr-70	88	7	future	future	ADJ
abr-70	88	8	benefits	benefit	NOUN
abr-70	88	9	of	of	ADP
abr-70	88	10	service	service	NOUN
abr-70	88	11	attributable	attributable	ADJ
abr-70	88	12	to	to	ADP
abr-70	88	13	an	an	DET
abr-70	88	14	employee	employee	NOUN
abr-70	88	15	and	and	CCONJ
abr-70	88	16	discount	discount	VERB
abr-70	88	17	it	it	PRON
abr-70	88	18	back	back	ADV
abr-70	88	19	to	to	ADP
abr-70	88	20	present	present	ADJ
abr-70	88	21	value	value	NOUN
abr-70	88	22	,	,	PUNCT
abr-70	88	23	or	or	CCONJ
abr-70	88	24	,	,	PUNCT
abr-70	88	25	as	as	SCONJ
abr-70	88	26	flamholtz	flamholtz	NOUN
abr-70	88	27	suggests	suggest	VERB
abr-70	88	28	,	,	PUNCT
abr-70	88	29	“	"	PUNCT
abr-70	88	30	the	the	DET
abr-70	88	31	ultimate	ultimate	ADJ
abr-70	88	32	measure	measure	NOUN
abr-70	88	33	of	of	ADP
abr-70	88	34	a	a	DET
abr-70	88	35	person	person	NOUN
abr-70	88	36	’s	’s	PART
abr-70	88	37	worth	worth	ADJ
abr-70	88	38	is	be	AUX
abr-70	88	39	his	his	PRON
abr-70	88	40	expected	expect	VERB
abr-70	88	41	realizable	realizable	ADJ
abr-70	88	42	value	value	NOUN
abr-70	88	43	(	(	PUNCT
abr-70	88	44	flamholtz	flamholtz	NOUN
abr-70	88	45	,	,	PUNCT
abr-70	88	46	1972	1972	NUM
abr-70	88	47	,	,	PUNCT
abr-70	88	48	675	675	NUM
abr-70	88	49	)	)	PUNCT
abr-70	88	50	.	.	PUNCT
abr-70	88	51	”	"	PUNCT
abr-70	89	1	the	the	DET
abr-70	89	2	future	future	ADJ
abr-70	89	3	benefits	benefit	NOUN
abr-70	89	4	,	,	PUNCT
abr-70	89	5	known	know	VERB
abr-70	89	6	as	as	ADP
abr-70	89	7	conditional	conditional	ADJ
abr-70	89	8	value	value	NOUN
abr-70	89	9	,	,	PUNCT
abr-70	89	10	are	be	AUX
abr-70	89	11	comprised	comprise	VERB
abr-70	89	12	of	of	ADP
abr-70	89	13	the	the	DET
abr-70	89	14	following	following	ADJ
abr-70	89	15	variables	variable	NOUN
abr-70	89	16	:	:	PUNCT
abr-70	89	17	employee	employee	NOUN
abr-70	89	18	skills	skill	NOUN
abr-70	89	19	,	,	PUNCT
abr-70	89	20	motivation	motivation	NOUN
abr-70	89	21	level	level	NOUN
abr-70	89	22	,	,	PUNCT
abr-70	89	23	promotability	promotability	NOUN
abr-70	89	24	,	,	PUNCT
abr-70	89	25	productivity	productivity	NOUN
abr-70	89	26	,	,	PUNCT
abr-70	89	27	transferability	transferability	NOUN
abr-70	89	28	,	,	PUNCT
abr-70	89	29	organizational	organizational	ADJ
abr-70	89	30	role	role	NOUN
abr-70	89	31	,	,	PUNCT
abr-70	89	32	and	and	CCONJ
abr-70	89	33	organizational	organizational	ADJ
abr-70	89	34	rewards	reward	NOUN
abr-70	89	35	received	receive	VERB
abr-70	89	36	(	(	PUNCT
abr-70	89	37	flamholtz	flamholtz	NOUN
abr-70	89	38	,	,	PUNCT
abr-70	89	39	1972	1972	NUM
abr-70	89	40	)	)	PUNCT
abr-70	89	41	.	.	PUNCT
abr-70	90	1	all	all	PRON
abr-70	90	2	of	of	ADP
abr-70	90	3	these	these	PRON
abr-70	90	4	are	be	AUX
abr-70	90	5	projected	project	VERB
abr-70	90	6	out	out	ADP
abr-70	90	7	over	over	ADP
abr-70	90	8	a	a	DET
abr-70	90	9	five	five	NUM
abr-70	90	10	to	to	PART
abr-70	90	11	ten	ten	NUM
abr-70	90	12	year	year	NOUN
abr-70	90	13	time	time	NOUN
abr-70	90	14	horizon	horizon	NOUN
abr-70	90	15	and	and	CCONJ
abr-70	90	16	discounted	discount	VERB
abr-70	90	17	back	back	ADV
abr-70	90	18	to	to	ADP
abr-70	90	19	present	present	ADJ
abr-70	90	20	value	value	NOUN
abr-70	90	21	using	use	VERB
abr-70	90	22	a	a	DET
abr-70	90	23	function	function	NOUN
abr-70	90	24	of	of	ADP
abr-70	90	25	the	the	DET
abr-70	90	26	employee	employee	NOUN
abr-70	90	27	’s	’s	PART
abr-70	90	28	probability	probability	NOUN
abr-70	90	29	of	of	ADP
abr-70	90	30	tenure	tenure	NOUN
abr-70	90	31	in	in	ADP
abr-70	90	32	the	the	DET
abr-70	90	33	organization	organization	NOUN
abr-70	90	34	.	.	PUNCT
abr-70	91	1	flamholtz	flamholtz	PROPN
abr-70	91	2	suggested	suggest	VERB
abr-70	91	3	this	this	DET
abr-70	91	4	model	model	NOUN
abr-70	91	5	will	will	AUX
abr-70	91	6	not	not	PART
abr-70	91	7	only	only	ADV
abr-70	91	8	help	help	VERB
abr-70	91	9	investors	investor	NOUN
abr-70	91	10	make	make	VERB
abr-70	91	11	better	well	ADJ
abr-70	91	12	capital	capital	NOUN
abr-70	91	13	allocation	allocation	NOUN
abr-70	91	14	decisions	decision	NOUN
abr-70	91	15	,	,	PUNCT
abr-70	91	16	but	but	CCONJ
abr-70	91	17	it	it	PRON
abr-70	91	18	should	should	AUX
abr-70	91	19	aid	aid	VERB
abr-70	91	20	management	management	NOUN
abr-70	91	21	is	be	AUX
abr-70	91	22	assessing	assess	VERB
abr-70	91	23	employee	employee	NOUN
abr-70	91	24	performance	performance	NOUN
abr-70	91	25	,	,	PUNCT
abr-70	91	26	and	and	CCONJ
abr-70	91	27	help	help	VERB
abr-70	91	28	directors	director	NOUN
abr-70	91	29	assess	assess	VERB
abr-70	91	30	management	management	NOUN
abr-70	91	31	’s	’s	PART
abr-70	91	32	stewardship	stewardship	NOUN
abr-70	91	33	of	of	ADP
abr-70	91	34	human	human	ADJ
abr-70	91	35	resources	resource	NOUN
abr-70	91	36	.	.	PUNCT
abr-70	92	1	problems	problem	NOUN
abr-70	92	2	naturally	naturally	ADV
abr-70	92	3	arose	arise	VERB
abr-70	92	4	in	in	ADP
abr-70	92	5	the	the	DET
abr-70	92	6	use	use	NOUN
abr-70	92	7	of	of	ADP
abr-70	92	8	this	this	DET
abr-70	92	9	model	model	NOUN
abr-70	92	10	since	since	SCONJ
abr-70	92	11	the	the	DET
abr-70	92	12	performance	performance	NOUN
abr-70	92	13	of	of	ADP
abr-70	92	14	an	an	DET
abr-70	92	15	individual	individual	ADJ
abr-70	92	16	employee	employee	NOUN
abr-70	92	17	is	be	AUX
abr-70	92	18	difficult	difficult	ADJ
abr-70	92	19	to	to	PART
abr-70	92	20	distinguish	distinguish	VERB
abr-70	92	21	from	from	ADP
abr-70	92	22	the	the	DET
abr-70	92	23	performance	performance	NOUN
abr-70	92	24	of	of	ADP
abr-70	92	25	an	an	DET
abr-70	92	26	entire	entire	ADJ
abr-70	92	27	team	team	NOUN
abr-70	92	28	or	or	CCONJ
abr-70	92	29	organization	organization	NOUN
abr-70	92	30	.	.	PUNCT
abr-70	93	1	even	even	ADV
abr-70	93	2	though	though	SCONJ
abr-70	93	3	this	this	DET
abr-70	93	4	model	model	NOUN
abr-70	93	5	was	be	AUX
abr-70	93	6	never	never	ADV
abr-70	93	7	used	use	VERB
abr-70	93	8	in	in	ADP
abr-70	93	9	practice	practice	NOUN
abr-70	93	10	,	,	PUNCT
abr-70	93	11	a	a	DET
abr-70	93	12	diluted	dilute	VERB
abr-70	93	13	form	form	NOUN
abr-70	93	14	of	of	ADP
abr-70	93	15	it	it	PRON
abr-70	93	16	was	be	AUX
abr-70	93	17	used	use	VERB
abr-70	93	18	at	at	ADP
abr-70	93	19	r.g	r.g	PROPN
abr-70	93	20	.	.	PROPN
abr-70	93	21	barry	barry	PROPN
abr-70	93	22	corporation	corporation	PROPN
abr-70	93	23	(	(	PUNCT
abr-70	93	24	barry	barry	PROPN
abr-70	93	25	corporation	corporation	PROPN
abr-70	93	26	,	,	PUNCT
abr-70	93	27	1969	1969	NUM
abr-70	93	28	)	)	PUNCT
abr-70	93	29	.	.	PUNCT
abr-70	94	1	in	in	ADP
abr-70	94	2	1969	1969	NUM
abr-70	94	3	and	and	CCONJ
abr-70	94	4	1970	1970	NUM
abr-70	94	5	,	,	PUNCT
abr-70	94	6	r.g	r.g	PROPN
abr-70	94	7	.	.	PROPN
abr-70	94	8	barry	barry	PROPN
abr-70	94	9	corporation	corporation	PROPN
abr-70	94	10	filed	file	VERB
abr-70	94	11	the	the	DET
abr-70	94	12	first	first	ADJ
abr-70	94	13	corporate	corporate	ADJ
abr-70	94	14	reports	report	NOUN
abr-70	94	15	including	include	VERB
abr-70	94	16	hra	hra	PROPN
abr-70	94	17	measurements	measurement	NOUN
abr-70	94	18	(	(	PUNCT
abr-70	94	19	barry	barry	PROPN
abr-70	94	20	corporation	corporation	PROPN
abr-70	94	21	,	,	PUNCT
abr-70	94	22	1969	1969	NUM
abr-70	94	23	)	)	PUNCT
abr-70	94	24	.	.	PUNCT
abr-70	95	1	during	during	ADP
abr-70	95	2	these	these	DET
abr-70	95	3	years	year	NOUN
abr-70	95	4	,	,	PUNCT
abr-70	95	5	r.g	r.g	PROPN
abr-70	95	6	.	.	PROPN
abr-70	95	7	barry	barry	PROPN
abr-70	95	8	capitalized	capitalize	VERB
abr-70	95	9	,	,	PUNCT
abr-70	95	10	rather	rather	ADV
abr-70	95	11	than	than	ADP
abr-70	95	12	67	67	NUM
abr-70	95	13	expensed	expense	VERB
abr-70	95	14	,	,	PUNCT
abr-70	95	15	selected	select	VERB
abr-70	95	16	recruiting	recruiting	NOUN
abr-70	95	17	,	,	PUNCT
abr-70	95	18	hiring	hiring	NOUN
abr-70	95	19	,	,	PUNCT
abr-70	95	20	and	and	CCONJ
abr-70	95	21	training	training	NOUN
abr-70	95	22	costs	cost	NOUN
abr-70	95	23	of	of	ADP
abr-70	95	24	many	many	ADJ
abr-70	95	25	employees	employee	NOUN
abr-70	95	26	.	.	PUNCT
abr-70	96	1	however	however	ADV
abr-70	96	2	,	,	PUNCT
abr-70	96	3	when	when	SCONJ
abr-70	96	4	the	the	DET
abr-70	96	5	annual	annual	ADJ
abr-70	96	6	reports	report	NOUN
abr-70	96	7	were	be	AUX
abr-70	96	8	released	release	VERB
abr-70	96	9	to	to	ADP
abr-70	96	10	the	the	DET
abr-70	96	11	public	public	NOUN
abr-70	96	12	there	there	PRON
abr-70	96	13	was	be	VERB
abr-70	96	14	a	a	DET
abr-70	96	15	considerable	considerable	ADJ
abr-70	96	16	public	public	ADJ
abr-70	96	17	outcry	outcry	NOUN
abr-70	96	18	claiming	claim	VERB
abr-70	96	19	“	"	PUNCT
abr-70	96	20	there	there	PRON
abr-70	96	21	go	go	VERB
abr-70	96	22	the	the	DET
abr-70	96	23	accountants	accountant	NOUN
abr-70	96	24	again	again	ADV
abr-70	96	25	,	,	PUNCT
abr-70	96	26	trying	try	VERB
abr-70	96	27	to	to	PART
abr-70	96	28	reduce	reduce	VERB
abr-70	96	29	people	people	NOUN
abr-70	96	30	to	to	ADP
abr-70	96	31	numbers	number	NOUN
abr-70	96	32	and	and	CCONJ
abr-70	96	33	dehumanize	dehumanize	VERB
abr-70	96	34	the	the	DET
abr-70	96	35	workplace	workplace	NOUN
abr-70	96	36	”	"	PUNCT
abr-70	96	37	(	(	PUNCT
abr-70	96	38	previts	previt	NOUN
abr-70	96	39	&	&	CCONJ
abr-70	96	40	merino	merino	PROPN
abr-70	96	41	,	,	PUNCT
abr-70	96	42	1998	1998	NUM
abr-70	96	43	)	)	PUNCT
abr-70	96	44	.	.	PUNCT
abr-70	97	1	rhode	rhode	PROPN
abr-70	97	2	,	,	PUNCT
abr-70	97	3	lawler	lawler	PROPN
abr-70	97	4	,	,	PUNCT
abr-70	97	5	and	and	CCONJ
abr-70	97	6	sundem	sundem	PROPN
abr-70	97	7	(	(	PUNCT
abr-70	97	8	1976	1976	NUM
abr-70	97	9	)	)	PUNCT
abr-70	97	10	were	be	AUX
abr-70	97	11	critical	critical	ADJ
abr-70	97	12	of	of	ADP
abr-70	97	13	the	the	DET
abr-70	97	14	effects	effect	NOUN
abr-70	97	15	this	this	PRON
abr-70	97	16	might	might	AUX
abr-70	97	17	have	have	VERB
abr-70	97	18	on	on	ADP
abr-70	97	19	the	the	DET
abr-70	97	20	employees	employee	NOUN
abr-70	97	21	being	be	AUX
abr-70	97	22	valued	value	VERB
abr-70	97	23	.	.	PUNCT
abr-70	98	1	they	they	PRON
abr-70	98	2	stated	state	VERB
abr-70	98	3	that	that	SCONJ
abr-70	98	4	if	if	SCONJ
abr-70	98	5	the	the	DET
abr-70	98	6	value	value	NOUN
abr-70	98	7	placed	place	VERB
abr-70	98	8	on	on	ADP
abr-70	98	9	employee	employee	NOUN
abr-70	98	10	was	be	AUX
abr-70	98	11	less	less	ADJ
abr-70	98	12	than	than	ADP
abr-70	98	13	the	the	DET
abr-70	98	14	value	value	NOUN
abr-70	98	15	of	of	ADP
abr-70	98	16	the	the	DET
abr-70	98	17	compensation	compensation	NOUN
abr-70	98	18	received	receive	VERB
abr-70	98	19	,	,	PUNCT
abr-70	98	20	dissatisfaction	dissatisfaction	NOUN
abr-70	98	21	would	would	AUX
abr-70	98	22	increase	increase	VERB
abr-70	98	23	.	.	PUNCT
abr-70	99	1	additionally	additionally	ADV
abr-70	99	2	,	,	PUNCT
abr-70	99	3	the	the	DET
abr-70	99	4	authors	author	NOUN
abr-70	99	5	claimed	claim	VERB
abr-70	99	6	“	"	PUNCT
abr-70	99	7	publicizing	publicize	VERB
abr-70	99	8	human	human	ADJ
abr-70	99	9	resource	resource	NOUN
abr-70	99	10	data	datum	NOUN
abr-70	99	11	could	could	AUX
abr-70	99	12	also	also	ADV
abr-70	99	13	have	have	VERB
abr-70	99	14	a	a	DET
abr-70	99	15	disastrous	disastrous	ADJ
abr-70	99	16	impact	impact	NOUN
abr-70	99	17	on	on	ADP
abr-70	99	18	the	the	DET
abr-70	99	19	attitudes	attitude	NOUN
abr-70	99	20	(	(	PUNCT
abr-70	99	21	self	self	NOUN
abr-70	99	22	-	-	PUNCT
abr-70	99	23	esteem	esteem	NOUN
abr-70	99	24	)	)	PUNCT
abr-70	99	25	of	of	ADP
abr-70	99	26	employees	employee	NOUN
abr-70	99	27	whose	whose	DET
abr-70	99	28	resource	resource	NOUN
abr-70	99	29	values	value	NOUN
abr-70	99	30	are	be	AUX
abr-70	99	31	declining	decline	VERB
abr-70	99	32	”	"	PUNCT
abr-70	99	33	(	(	PUNCT
abr-70	99	34	rhode	rhode	NOUN
abr-70	99	35	,	,	PUNCT
abr-70	99	36	et	et	PROPN
abr-70	99	37	al	al	PROPN
abr-70	99	38	.	.	PROPN
abr-70	99	39	,	,	PUNCT
abr-70	99	40	1976	1976	NUM
abr-70	99	41	)	)	PUNCT
abr-70	99	42	.	.	PUNCT
abr-70	100	1	the	the	DET
abr-70	100	2	research	research	NOUN
abr-70	100	3	and	and	CCONJ
abr-70	100	4	implementation	implementation	NOUN
abr-70	100	5	of	of	ADP
abr-70	100	6	hra	hra	PROPN
abr-70	100	7	hit	hit	VERB
abr-70	100	8	its	its	PRON
abr-70	100	9	apex	apex	NOUN
abr-70	100	10	in	in	ADP
abr-70	100	11	1974	1974	NUM
abr-70	100	12	when	when	SCONJ
abr-70	100	13	the	the	DET
abr-70	100	14	american	american	PROPN
abr-70	100	15	accounting	accounting	PROPN
abr-70	100	16	association	association	PROPN
abr-70	100	17	established	establish	VERB
abr-70	100	18	a	a	DET
abr-70	100	19	temporary	temporary	ADJ
abr-70	100	20	committee	committee	NOUN
abr-70	100	21	on	on	ADP
abr-70	100	22	human	human	ADJ
abr-70	100	23	resource	resource	NOUN
abr-70	100	24	accounting	accounting	NOUN
abr-70	100	25	.	.	PUNCT
abr-70	101	1	after	after	ADP
abr-70	101	2	only	only	ADV
abr-70	101	3	a	a	DET
abr-70	101	4	couple	couple	NOUN
abr-70	101	5	of	of	ADP
abr-70	101	6	years	year	NOUN
abr-70	101	7	the	the	DET
abr-70	101	8	committee	committee	NOUN
abr-70	101	9	was	be	AUX
abr-70	101	10	discontinued	discontinue	VERB
abr-70	101	11	and	and	CCONJ
abr-70	101	12	hra	hra	PROPN
abr-70	101	13	met	meet	VERB
abr-70	101	14	its	its	PRON
abr-70	101	15	demise	demise	NOUN
abr-70	101	16	.	.	PUNCT
abr-70	102	1	ultimately	ultimately	ADV
abr-70	102	2	,	,	PUNCT
abr-70	102	3	the	the	DET
abr-70	102	4	acceptance	acceptance	NOUN
abr-70	102	5	of	of	ADP
abr-70	102	6	an	an	DET
abr-70	102	7	accurate	accurate	ADJ
abr-70	102	8	model	model	NOUN
abr-70	102	9	and	and	CCONJ
abr-70	102	10	public	public	ADJ
abr-70	102	11	perception	perception	NOUN
abr-70	102	12	of	of	ADP
abr-70	102	13	placing	place	VERB
abr-70	102	14	value	value	NOUN
abr-70	102	15	on	on	ADP
abr-70	102	16	humans	human	NOUN
abr-70	102	17	brought	bring	VERB
abr-70	102	18	the	the	DET
abr-70	102	19	research	research	NOUN
abr-70	102	20	to	to	ADP
abr-70	102	21	an	an	DET
abr-70	102	22	end	end	NOUN
abr-70	102	23	.	.	PUNCT
abr-70	103	1	however	however	ADV
abr-70	103	2	,	,	PUNCT
abr-70	103	3	as	as	SCONJ
abr-70	103	4	the	the	DET
abr-70	103	5	rise	rise	NOUN
abr-70	103	6	of	of	ADP
abr-70	103	7	the	the	DET
abr-70	103	8	knowledge	knowledge	NOUN
abr-70	103	9	worker	worker	NOUN
abr-70	103	10	gained	gain	VERB
abr-70	103	11	footing	foot	VERB
abr-70	103	12	in	in	ADP
abr-70	103	13	the	the	DET
abr-70	103	14	late	late	ADJ
abr-70	103	15	1990s	1990	NOUN
abr-70	103	16	and	and	CCONJ
abr-70	103	17	2000s	2000	NOUN
abr-70	103	18	,	,	PUNCT
abr-70	103	19	the	the	DET
abr-70	103	20	topic	topic	NOUN
abr-70	103	21	has	have	AUX
abr-70	103	22	again	again	ADV
abr-70	103	23	appeared	appear	VERB
abr-70	103	24	in	in	ADP
abr-70	103	25	accounting	accounting	NOUN
abr-70	103	26	literature	literature	NOUN
abr-70	103	27	,	,	PUNCT
abr-70	103	28	though	though	SCONJ
abr-70	103	29	to	to	ADP
abr-70	103	30	a	a	DET
abr-70	103	31	much	much	ADV
abr-70	103	32	lesser	less	ADJ
abr-70	103	33	extent	extent	NOUN
abr-70	103	34	.	.	PUNCT
abr-70	104	1	currently	currently	ADV
abr-70	104	2	,	,	PUNCT
abr-70	104	3	according	accord	VERB
abr-70	104	4	to	to	ADP
abr-70	104	5	the	the	DET
abr-70	104	6	fasb	fasb	NOUN
abr-70	104	7	’s	’s	PART
abr-70	104	8	technical	technical	ADJ
abr-70	104	9	agenda	agenda	NOUN
abr-70	104	10	(	(	PUNCT
abr-70	104	11	2014	2014	NUM
abr-70	104	12	)	)	PUNCT
abr-70	104	13	,	,	PUNCT
abr-70	104	14	there	there	PRON
abr-70	104	15	are	be	VERB
abr-70	104	16	no	no	DET
abr-70	104	17	plans	plan	NOUN
abr-70	104	18	to	to	PART
abr-70	104	19	take	take	VERB
abr-70	104	20	up	up	ADP
abr-70	104	21	the	the	DET
abr-70	104	22	project	project	NOUN
abr-70	104	23	,	,	PUNCT
abr-70	104	24	but	but	CCONJ
abr-70	104	25	the	the	DET
abr-70	104	26	insights	insight	NOUN
abr-70	104	27	and	and	CCONJ
abr-70	104	28	models	model	NOUN
abr-70	104	29	established	establish	VERB
abr-70	104	30	in	in	ADP
abr-70	104	31	hra	hra	PROPN
abr-70	104	32	have	have	AUX
abr-70	104	33	been	be	AUX
abr-70	104	34	refined	refine	VERB
abr-70	104	35	and	and	CCONJ
abr-70	104	36	put	put	VERB
abr-70	104	37	into	into	ADP
abr-70	104	38	use	use	NOUN
abr-70	104	39	in	in	ADP
abr-70	104	40	the	the	DET
abr-70	104	41	valuation	valuation	NOUN
abr-70	104	42	of	of	ADP
abr-70	104	43	other	other	ADJ
abr-70	104	44	intangible	intangible	ADJ
abr-70	104	45	assets	asset	NOUN
abr-70	104	46	,	,	PUNCT
abr-70	104	47	such	such	ADJ
abr-70	104	48	as	as	ADP
abr-70	104	49	customer	customer	NOUN
abr-70	104	50	lists	list	NOUN
abr-70	104	51	.	.	PUNCT
abr-70	105	1	qualitative	qualitative	ADJ
abr-70	105	2	information	information	NOUN
abr-70	105	3	the	the	DET
abr-70	105	4	human	human	ADJ
abr-70	105	5	resource	resource	NOUN
abr-70	105	6	movement	movement	NOUN
abr-70	105	7	in	in	ADP
abr-70	105	8	management	management	NOUN
abr-70	105	9	theory	theory	NOUN
abr-70	105	10	also	also	ADV
abr-70	105	11	affected	affect	VERB
abr-70	105	12	the	the	DET
abr-70	105	13	volume	volume	NOUN
abr-70	105	14	of	of	ADP
abr-70	105	15	qualitative	qualitative	ADJ
abr-70	105	16	information	information	NOUN
abr-70	105	17	disclosed	disclose	VERB
abr-70	105	18	in	in	ADP
abr-70	105	19	external	external	ADJ
abr-70	105	20	financial	financial	ADJ
abr-70	105	21	reporting	reporting	NOUN
abr-70	105	22	.	.	PUNCT
abr-70	106	1	prior	prior	ADV
abr-70	106	2	to	to	ADP
abr-70	106	3	1934	1934	NUM
abr-70	106	4	,	,	PUNCT
abr-70	106	5	accounting	accounting	NOUN
abr-70	106	6	did	do	AUX
abr-70	106	7	not	not	PART
abr-70	106	8	have	have	VERB
abr-70	106	9	a	a	DET
abr-70	106	10	central	central	ADJ
abr-70	106	11	governing	govern	VERB
abr-70	106	12	body	body	NOUN
abr-70	106	13	.	.	PUNCT
abr-70	107	1	therefore	therefore	ADV
abr-70	107	2	,	,	PUNCT
abr-70	107	3	much	much	ADJ
abr-70	107	4	of	of	ADP
abr-70	107	5	the	the	DET
abr-70	107	6	regulation	regulation	NOUN
abr-70	107	7	of	of	ADP
abr-70	107	8	public	public	ADJ
abr-70	107	9	financial	financial	ADJ
abr-70	107	10	statements	statement	NOUN
abr-70	107	11	was	be	AUX
abr-70	107	12	the	the	DET
abr-70	107	13	responsibility	responsibility	NOUN
abr-70	107	14	of	of	ADP
abr-70	107	15	individual	individual	ADJ
abr-70	107	16	states	state	NOUN
abr-70	107	17	.	.	PUNCT
abr-70	108	1	before	before	ADP
abr-70	108	2	1930	1930	NUM
abr-70	108	3	,	,	PUNCT
abr-70	108	4	no	no	DET
abr-70	108	5	state	state	NOUN
abr-70	108	6	required	require	VERB
abr-70	108	7	disclosures	disclosure	NOUN
abr-70	108	8	to	to	ADP
abr-70	108	9	the	the	DET
abr-70	108	10	investing	invest	VERB
abr-70	108	11	public	public	NOUN
abr-70	108	12	(	(	PUNCT
abr-70	108	13	hawkins	hawkin	NOUN
abr-70	108	14	,	,	PUNCT
abr-70	108	15	1986	1986	NUM
abr-70	108	16	)	)	PUNCT
abr-70	108	17	.	.	PUNCT
abr-70	109	1	however	however	ADV
abr-70	109	2	,	,	PUNCT
abr-70	109	3	since	since	SCONJ
abr-70	109	4	1930	1930	NUM
abr-70	109	5	there	there	PRON
abr-70	109	6	has	have	AUX
abr-70	109	7	been	be	AUX
abr-70	109	8	an	an	DET
abr-70	109	9	exponential	exponential	ADJ
abr-70	109	10	rise	rise	NOUN
abr-70	109	11	of	of	ADP
abr-70	109	12	both	both	DET
abr-70	109	13	required	require	VERB
abr-70	109	14	and	and	CCONJ
abr-70	109	15	voluntary	voluntary	ADJ
abr-70	109	16	note	note	NOUN
abr-70	109	17	disclosures	disclosure	NOUN
abr-70	109	18	in	in	ADP
abr-70	109	19	united	united	PROPN
abr-70	109	20	states	states	PROPN
abr-70	109	21	corporate	corporate	ADJ
abr-70	109	22	reports	report	NOUN
abr-70	109	23	.	.	PUNCT
abr-70	110	1	lanfranconi	lanfranconi	PROPN
abr-70	110	2	found	find	VERB
abr-70	110	3	similar	similar	ADJ
abr-70	110	4	results	result	NOUN
abr-70	110	5	among	among	ADP
abr-70	110	6	canadian	canadian	ADJ
abr-70	110	7	companies	company	NOUN
abr-70	110	8	when	when	SCONJ
abr-70	110	9	he	he	PRON
abr-70	110	10	found	find	VERB
abr-70	110	11	that	that	SCONJ
abr-70	110	12	the	the	DET
abr-70	110	13	number	number	NOUN
abr-70	110	14	of	of	ADP
abr-70	110	15	pages	page	NOUN
abr-70	110	16	devoted	devote	VERB
abr-70	110	17	to	to	ADP
abr-70	110	18	footnotes	footnote	NOUN
abr-70	110	19	in	in	ADP
abr-70	110	20	the	the	DET
abr-70	110	21	annual	annual	ADJ
abr-70	110	22	reports	report	NOUN
abr-70	110	23	increased	increase	VERB
abr-70	110	24	tenfold	tenfold	ADV
abr-70	110	25	over	over	ADP
abr-70	110	26	the	the	DET
abr-70	110	27	period	period	NOUN
abr-70	110	28	1955	1955	NUM
abr-70	110	29	to	to	ADP
abr-70	110	30	1974	1974	NUM
abr-70	110	31	(	(	PUNCT
abr-70	110	32	lanfranconi	lanfranconi	NOUN
abr-70	110	33	,	,	PUNCT
abr-70	110	34	1976	1976	NUM
abr-70	110	35	)	)	PUNCT
abr-70	110	36	.	.	PUNCT
abr-70	111	1	therefore	therefore	ADV
abr-70	111	2	,	,	PUNCT
abr-70	111	3	as	as	SCONJ
abr-70	111	4	management	management	NOUN
abr-70	111	5	theorists	theorist	NOUN
abr-70	111	6	turned	turn	VERB
abr-70	111	7	their	their	PRON
abr-70	111	8	attention	attention	NOUN
abr-70	111	9	on	on	ADP
abr-70	111	10	more	more	ADJ
abr-70	111	11	qualitative	qualitative	ADJ
abr-70	111	12	aspects	aspect	NOUN
abr-70	111	13	,	,	PUNCT
abr-70	111	14	such	such	ADJ
abr-70	111	15	as	as	ADP
abr-70	111	16	human	human	ADJ
abr-70	111	17	resources	resource	NOUN
abr-70	111	18	,	,	PUNCT
abr-70	111	19	the	the	DET
abr-70	111	20	accounting	accounting	NOUN
abr-70	111	21	profession	profession	NOUN
abr-70	111	22	also	also	ADV
abr-70	111	23	started	start	VERB
abr-70	111	24	to	to	PART
abr-70	111	25	include	include	VERB
abr-70	111	26	more	more	ADJ
abr-70	111	27	qualitative	qualitative	ADJ
abr-70	111	28	information	information	NOUN
abr-70	111	29	in	in	ADP
abr-70	111	30	their	their	PRON
abr-70	111	31	external	external	ADJ
abr-70	111	32	reporting	reporting	NOUN
abr-70	111	33	.	.	PUNCT
abr-70	112	1	clearly	clearly	ADV
abr-70	112	2	,	,	PUNCT
abr-70	112	3	the	the	DET
abr-70	112	4	human	human	ADJ
abr-70	112	5	resource	resource	NOUN
abr-70	112	6	movement	movement	NOUN
abr-70	112	7	was	be	AUX
abr-70	112	8	not	not	PART
abr-70	112	9	the	the	DET
abr-70	112	10	sole	sole	ADJ
abr-70	112	11	driver	driver	NOUN
abr-70	112	12	of	of	ADP
abr-70	112	13	the	the	DET
abr-70	112	14	volume	volume	NOUN
abr-70	112	15	of	of	ADP
abr-70	112	16	corporate	corporate	ADJ
abr-70	112	17	disclosures	disclosure	NOUN
abr-70	112	18	.	.	PUNCT
abr-70	113	1	there	there	PRON
abr-70	113	2	were	be	VERB
abr-70	113	3	obviously	obviously	ADV
abr-70	113	4	other	other	ADJ
abr-70	113	5	significant	significant	ADJ
abr-70	113	6	factors	factor	NOUN
abr-70	113	7	such	such	ADJ
abr-70	113	8	as	as	ADP
abr-70	113	9	the	the	DET
abr-70	113	10	increased	increase	VERB
abr-70	113	11	legal	legal	ADJ
abr-70	113	12	liabilities	liability	NOUN
abr-70	113	13	of	of	ADP
abr-70	113	14	corporations	corporation	NOUN
abr-70	113	15	and	and	CCONJ
abr-70	113	16	auditors	auditor	NOUN
abr-70	113	17	,	,	PUNCT
abr-70	113	18	the	the	DET
abr-70	113	19	appearance	appearance	NOUN
abr-70	113	20	of	of	ADP
abr-70	113	21	corporate	corporate	ADJ
abr-70	113	22	analysts	analyst	NOUN
abr-70	113	23	,	,	PUNCT
abr-70	113	24	and	and	CCONJ
abr-70	113	25	the	the	DET
abr-70	113	26	establishment	establishment	NOUN
abr-70	113	27	of	of	ADP
abr-70	113	28	formal	formal	ADJ
abr-70	113	29	accounting	accounting	NOUN
abr-70	113	30	policy	policy	NOUN
abr-70	113	31	bodies	body	NOUN
abr-70	113	32	,	,	PUNCT
abr-70	113	33	such	such	ADJ
abr-70	113	34	as	as	ADP
abr-70	113	35	the	the	DET
abr-70	113	36	committee	committee	NOUN
abr-70	113	37	on	on	ADP
abr-70	113	38	accounting	accounting	NOUN
abr-70	113	39	procedures	procedure	NOUN
abr-70	113	40	,	,	PUNCT
abr-70	113	41	the	the	DET
abr-70	113	42	accounting	accounting	NOUN
abr-70	113	43	principles	principle	NOUN
abr-70	113	44	board	board	NOUN
abr-70	113	45	,	,	PUNCT
abr-70	113	46	and	and	CCONJ
abr-70	113	47	the	the	DET
abr-70	113	48	financial	financial	ADJ
abr-70	113	49	accounting	accounting	NOUN
abr-70	113	50	standards	standards	PROPN
abr-70	113	51	board	board	NOUN
abr-70	113	52	.	.	PUNCT
abr-70	114	1	however	however	ADV
abr-70	114	2	,	,	PUNCT
abr-70	114	3	it	it	PRON
abr-70	114	4	is	be	AUX
abr-70	114	5	important	important	ADJ
abr-70	114	6	to	to	PART
abr-70	114	7	note	note	VERB
abr-70	114	8	that	that	SCONJ
abr-70	114	9	the	the	DET
abr-70	114	10	solution	solution	NOUN
abr-70	114	11	given	give	VERB
abr-70	114	12	for	for	ADP
abr-70	114	13	many	many	ADJ
abr-70	114	14	of	of	ADP
abr-70	114	15	external	external	ADJ
abr-70	114	16	financial	financial	ADJ
abr-70	114	17	reporting	reporting	NOUN
abr-70	114	18	’s	’s	PART
abr-70	114	19	limitations	limitation	NOUN
abr-70	114	20	during	during	ADP
abr-70	114	21	this	this	DET
abr-70	114	22	period	period	NOUN
abr-70	114	23	was	be	AUX
abr-70	114	24	increased	increase	VERB
abr-70	114	25	disclosures	disclosure	NOUN
abr-70	114	26	.	.	PUNCT
abr-70	115	1	this	this	DET
abr-70	115	2	easy	easy	ADJ
abr-70	115	3	-	-	PUNCT
abr-70	115	4	fix	fix	NOUN
abr-70	115	5	remedy	remedy	NOUN
abr-70	115	6	continues	continue	VERB
abr-70	115	7	to	to	PART
abr-70	115	8	be	be	AUX
abr-70	115	9	given	give	VERB
abr-70	115	10	today	today	NOUN
abr-70	115	11	,	,	PUNCT
abr-70	115	12	even	even	ADV
abr-70	115	13	though	though	SCONJ
abr-70	115	14	the	the	DET
abr-70	115	15	cost	cost	NOUN
abr-70	115	16	of	of	ADP
abr-70	115	17	preparing	prepare	VERB
abr-70	115	18	such	such	ADJ
abr-70	115	19	disclosures	disclosure	NOUN
abr-70	115	20	makes	make	VERB
abr-70	115	21	the	the	DET
abr-70	115	22	listing	listing	NOUN
abr-70	115	23	of	of	ADP
abr-70	115	24	a	a	DET
abr-70	115	25	company	company	NOUN
abr-70	115	26	on	on	ADP
abr-70	115	27	a	a	DET
abr-70	115	28	public	public	ADJ
abr-70	115	29	exchange	exchange	NOUN
abr-70	115	30	more	more	ADJ
abr-70	115	31	cost	cost	NOUN
abr-70	115	32	prohibitive	prohibitive	ADJ
abr-70	115	33	,	,	PUNCT
abr-70	115	34	giving	give	VERB
abr-70	115	35	rise	rise	NOUN
abr-70	115	36	to	to	PART
abr-70	115	37	move	move	VERB
abr-70	115	38	private	private	ADJ
abr-70	115	39	finance	finance	NOUN
abr-70	115	40	options	option	NOUN
abr-70	115	41	and	and	CCONJ
abr-70	115	42	overseas	overseas	ADJ
abr-70	115	43	listings	listing	NOUN
abr-70	115	44	.	.	PUNCT
abr-70	116	1	the	the	DET
abr-70	116	2	strategy	strategy	NOUN
abr-70	116	3	movement	movement	NOUN
abr-70	116	4	known	know	VERB
abr-70	116	5	as	as	ADP
abr-70	116	6	the	the	DET
abr-70	116	7	father	father	NOUN
abr-70	116	8	of	of	ADP
abr-70	116	9	strategic	strategic	ADJ
abr-70	116	10	management	management	NOUN
abr-70	116	11	,	,	PUNCT
abr-70	116	12	igor	igor	PROPN
abr-70	116	13	ansoff	ansoff	PROPN
abr-70	116	14	was	be	AUX
abr-70	116	15	on	on	ADP
abr-70	116	16	the	the	DET
abr-70	116	17	leading	lead	VERB
abr-70	116	18	edge	edge	NOUN
abr-70	116	19	of	of	ADP
abr-70	116	20	a	a	DET
abr-70	116	21	new	new	ADJ
abr-70	116	22	direction	direction	NOUN
abr-70	116	23	of	of	ADP
abr-70	116	24	management	management	NOUN
abr-70	116	25	thought	think	VERB
abr-70	116	26	.	.	PUNCT
abr-70	117	1	beginning	begin	VERB
abr-70	117	2	with	with	ADP
abr-70	117	3	his	his	PRON
abr-70	117	4	works	work	NOUN
abr-70	117	5	in	in	ADP
abr-70	117	6	the	the	DET
abr-70	117	7	1960s	1960	NOUN
abr-70	117	8	and	and	CCONJ
abr-70	117	9	continuing	continue	VERB
abr-70	117	10	through	through	ADP
abr-70	117	11	michael	michael	PROPN
abr-70	117	12	porter	porter	PROPN
abr-70	117	13	’s	’s	PART
abr-70	117	14	works	work	NOUN
abr-70	117	15	,	,	PUNCT
abr-70	117	16	which	which	PRON
abr-70	117	17	began	begin	VERB
abr-70	117	18	in	in	ADP
abr-70	117	19	the	the	DET
abr-70	117	20	late	late	ADJ
abr-70	117	21	70s	70	NOUN
abr-70	117	22	and	and	CCONJ
abr-70	117	23	continues	continue	VERB
abr-70	117	24	today	today	NOUN
abr-70	117	25	,	,	PUNCT
abr-70	117	26	strategy	strategy	NOUN
abr-70	117	27	has	have	AUX
abr-70	117	28	become	become	VERB
abr-70	117	29	a	a	DET
abr-70	117	30	major	major	ADJ
abr-70	117	31	focus	focus	NOUN
abr-70	117	32	in	in	ADP
abr-70	117	33	management	management	NOUN
abr-70	117	34	literature	literature	NOUN
abr-70	117	35	.	.	PUNCT
abr-70	118	1	during	during	ADP
abr-70	118	2	this	this	DET
abr-70	118	3	same	same	ADJ
abr-70	118	4	time	time	NOUN
abr-70	118	5	-	-	PUNCT
abr-70	118	6	period	period	NOUN
abr-70	118	7	,	,	PUNCT
abr-70	118	8	the	the	DET
abr-70	118	9	field	field	NOUN
abr-70	118	10	of	of	ADP
abr-70	118	11	accounting	accounting	NOUN
abr-70	118	12	began	begin	VERB
abr-70	118	13	concerted	concerted	ADJ
abr-70	118	14	management	management	NOUN
abr-70	118	15	theory	theory	NOUN
abr-70	118	16	’s	’s	PART
abr-70	118	17	impact	impact	NOUN
abr-70	118	18	on	on	ADP
abr-70	118	19	external	external	ADJ
abr-70	118	20	financial	financial	ADJ
abr-70	118	21	reporting	reporting	NOUN
abr-70	118	22	68	68	NUM
abr-70	118	23	efforts	effort	NOUN
abr-70	118	24	to	to	PART
abr-70	118	25	incorporate	incorporate	VERB
abr-70	118	26	strategic	strategic	ADJ
abr-70	118	27	thinking	thinking	NOUN
abr-70	118	28	into	into	ADP
abr-70	118	29	external	external	ADJ
abr-70	118	30	financial	financial	ADJ
abr-70	118	31	reporting	reporting	NOUN
abr-70	118	32	in	in	ADP
abr-70	118	33	two	two	NUM
abr-70	118	34	different	different	ADJ
abr-70	118	35	ways	way	NOUN
abr-70	118	36	.	.	PUNCT
abr-70	119	1	the	the	DET
abr-70	119	2	first	first	ADJ
abr-70	119	3	is	be	AUX
abr-70	119	4	social	social	ADJ
abr-70	119	5	accounting	accounting	NOUN
abr-70	119	6	and	and	CCONJ
abr-70	119	7	the	the	DET
abr-70	119	8	second	second	NOUN
abr-70	119	9	is	be	AUX
abr-70	119	10	forward	forward	ADV
abr-70	119	11	-	-	PUNCT
abr-70	119	12	looking	look	VERB
abr-70	119	13	financial	financial	ADJ
abr-70	119	14	projections	projection	NOUN
abr-70	119	15	and	and	CCONJ
abr-70	119	16	information	information	NOUN
abr-70	119	17	.	.	PUNCT
abr-70	120	1	social	social	ADJ
abr-70	120	2	accounting	accounting	NOUN
abr-70	120	3	ansoff	ansoff	ADP
abr-70	120	4	’s	’s	PROPN
abr-70	120	5	(	(	PUNCT
abr-70	120	6	1965	1965	NUM
abr-70	120	7	)	)	PUNCT
abr-70	120	8	book	book	NOUN
abr-70	120	9	,	,	PUNCT
abr-70	120	10	corporate	corporate	ADJ
abr-70	120	11	strategy	strategy	NOUN
abr-70	120	12	:	:	PUNCT
abr-70	120	13	an	an	DET
abr-70	120	14	analytical	analytical	ADJ
abr-70	120	15	approach	approach	NOUN
abr-70	120	16	to	to	ADP
abr-70	120	17	business	business	NOUN
abr-70	120	18	policy	policy	NOUN
abr-70	120	19	for	for	ADP
abr-70	120	20	growth	growth	NOUN
abr-70	120	21	and	and	CCONJ
abr-70	120	22	expansion	expansion	NOUN
abr-70	120	23	,	,	PUNCT
abr-70	120	24	was	be	AUX
abr-70	120	25	ground	ground	NOUN
abr-70	120	26	-	-	PUNCT
abr-70	120	27	breaking	break	VERB
abr-70	120	28	for	for	ADP
abr-70	120	29	a	a	DET
abr-70	120	30	number	number	NOUN
abr-70	120	31	of	of	ADP
abr-70	120	32	reasons	reason	NOUN
abr-70	120	33	,	,	PUNCT
abr-70	120	34	but	but	CCONJ
abr-70	120	35	his	his	PRON
abr-70	120	36	greatest	great	ADJ
abr-70	120	37	contribution	contribution	NOUN
abr-70	120	38	to	to	ADP
abr-70	120	39	accounting	accounting	NOUN
abr-70	120	40	was	be	AUX
abr-70	120	41	the	the	DET
abr-70	120	42	development	development	NOUN
abr-70	120	43	of	of	ADP
abr-70	120	44	the	the	DET
abr-70	120	45	stakeholder	stakeholder	NOUN
abr-70	120	46	theory	theory	NOUN
abr-70	120	47	.	.	PUNCT
abr-70	121	1	in	in	ADP
abr-70	121	2	this	this	DET
abr-70	121	3	work	work	NOUN
abr-70	121	4	,	,	PUNCT
abr-70	121	5	ansoff	ansoff	PROPN
abr-70	121	6	argued	argue	VERB
abr-70	121	7	for	for	ADP
abr-70	121	8	the	the	DET
abr-70	121	9	existence	existence	NOUN
abr-70	121	10	of	of	ADP
abr-70	121	11	two	two	NUM
abr-70	121	12	types	type	NOUN
abr-70	121	13	of	of	ADP
abr-70	121	14	corporate	corporate	ADJ
abr-70	121	15	objectives	objective	NOUN
abr-70	121	16	:	:	PUNCT
abr-70	121	17	economic	economic	ADJ
abr-70	121	18	and	and	CCONJ
abr-70	121	19	social	social	ADJ
abr-70	121	20	.	.	PUNCT
abr-70	122	1	he	he	PRON
abr-70	122	2	purported	purport	VERB
abr-70	122	3	that	that	SCONJ
abr-70	122	4	the	the	DET
abr-70	122	5	focus	focus	NOUN
abr-70	122	6	of	of	ADP
abr-70	122	7	management	management	NOUN
abr-70	122	8	should	should	AUX
abr-70	122	9	go	go	VERB
abr-70	122	10	beyond	beyond	ADP
abr-70	122	11	the	the	DET
abr-70	122	12	individuals	individual	NOUN
abr-70	122	13	who	who	PRON
abr-70	122	14	own	own	VERB
abr-70	122	15	shares	share	NOUN
abr-70	122	16	of	of	ADP
abr-70	122	17	stock	stock	NOUN
abr-70	122	18	to	to	ADP
abr-70	122	19	all	all	DET
abr-70	122	20	parties	party	NOUN
abr-70	122	21	who	who	PRON
abr-70	122	22	may	may	AUX
abr-70	122	23	be	be	AUX
abr-70	122	24	affected	affect	VERB
abr-70	122	25	by	by	ADP
abr-70	122	26	a	a	DET
abr-70	122	27	corporate	corporate	ADJ
abr-70	122	28	decision	decision	NOUN
abr-70	122	29	(	(	PUNCT
abr-70	122	30	ansoff	ansoff	ADP
abr-70	122	31	,	,	PUNCT
abr-70	122	32	1965	1965	NUM
abr-70	122	33	)	)	PUNCT
abr-70	122	34	.	.	PUNCT
abr-70	123	1	this	this	DET
abr-70	123	2	same	same	ADJ
abr-70	123	3	thread	thread	NOUN
abr-70	123	4	of	of	ADP
abr-70	123	5	stakeholder	stakeholder	NOUN
abr-70	123	6	theory	theory	NOUN
abr-70	123	7	was	be	AUX
abr-70	123	8	addressed	address	VERB
abr-70	123	9	by	by	ADP
abr-70	123	10	many	many	ADJ
abr-70	123	11	management	management	NOUN
abr-70	123	12	theorists	theorist	NOUN
abr-70	123	13	such	such	ADJ
abr-70	123	14	as	as	ADP
abr-70	123	15	porter	porter	NOUN
abr-70	123	16	(	(	PUNCT
abr-70	123	17	1985	1985	NUM
abr-70	123	18	)	)	PUNCT
abr-70	123	19	,	,	PUNCT
abr-70	123	20	and	and	CCONJ
abr-70	123	21	mintzberg	mintzberg	PROPN
abr-70	123	22	(	(	PUNCT
abr-70	123	23	1983	1983	NUM
abr-70	123	24	)	)	PUNCT
abr-70	123	25	.	.	PUNCT
abr-70	124	1	as	as	ADP
abr-70	124	2	a	a	DET
abr-70	124	3	result	result	NOUN
abr-70	124	4	,	,	PUNCT
abr-70	124	5	accounting	accounting	NOUN
abr-70	124	6	standard	standard	ADJ
abr-70	124	7	setters	setter	NOUN
abr-70	124	8	began	begin	VERB
abr-70	124	9	to	to	PART
abr-70	124	10	shift	shift	VERB
abr-70	124	11	their	their	PRON
abr-70	124	12	understanding	understanding	NOUN
abr-70	124	13	of	of	ADP
abr-70	124	14	reporting	reporting	NOUN
abr-70	124	15	as	as	ADV
abr-70	124	16	well	well	ADV
abr-70	124	17	.	.	PUNCT
abr-70	125	1	instead	instead	ADV
abr-70	125	2	of	of	ADP
abr-70	125	3	using	use	VERB
abr-70	125	4	external	external	ADJ
abr-70	125	5	financial	financial	ADJ
abr-70	125	6	statements	statement	NOUN
abr-70	125	7	only	only	ADV
abr-70	125	8	to	to	PART
abr-70	125	9	report	report	VERB
abr-70	125	10	stewardship	stewardship	NOUN
abr-70	125	11	of	of	ADP
abr-70	125	12	resources	resource	NOUN
abr-70	125	13	to	to	PART
abr-70	125	14	ownership	ownership	NOUN
abr-70	125	15	,	,	PUNCT
abr-70	125	16	standard	standard	ADJ
abr-70	125	17	setters	setter	NOUN
abr-70	125	18	broadened	broaden	VERB
abr-70	125	19	the	the	DET
abr-70	125	20	intent	intent	NOUN
abr-70	125	21	of	of	ADP
abr-70	125	22	reporting	report	VERB
abr-70	125	23	to	to	PART
abr-70	125	24	include	include	VERB
abr-70	125	25	stakeholders	stakeholder	NOUN
abr-70	125	26	too	too	ADV
abr-70	125	27	.	.	PUNCT
abr-70	126	1	the	the	DET
abr-70	126	2	result	result	NOUN
abr-70	126	3	of	of	ADP
abr-70	126	4	this	this	DET
abr-70	126	5	new	new	ADJ
abr-70	126	6	way	way	NOUN
abr-70	126	7	of	of	ADP
abr-70	126	8	thinking	thinking	NOUN
abr-70	126	9	and	and	CCONJ
abr-70	126	10	reporting	reporting	NOUN
abr-70	126	11	was	be	AUX
abr-70	126	12	called	call	VERB
abr-70	126	13	social	social	ADJ
abr-70	126	14	accounting	accounting	NOUN
abr-70	126	15	.	.	PUNCT
abr-70	127	1	during	during	ADP
abr-70	127	2	the	the	DET
abr-70	127	3	1950s	1950	NOUN
abr-70	127	4	and	and	CCONJ
abr-70	127	5	1960s	1960	NOUN
abr-70	127	6	,	,	PUNCT
abr-70	127	7	a	a	DET
abr-70	127	8	select	select	ADJ
abr-70	127	9	few	few	ADJ
abr-70	127	10	publically	publically	ADV
abr-70	127	11	-	-	PUNCT
abr-70	127	12	traded	trade	VERB
abr-70	127	13	companies	company	NOUN
abr-70	127	14	included	include	VERB
abr-70	127	15	voluntary	voluntary	ADJ
abr-70	127	16	disclosures	disclosure	NOUN
abr-70	127	17	in	in	ADP
abr-70	127	18	their	their	PRON
abr-70	127	19	external	external	ADJ
abr-70	127	20	financial	financial	ADJ
abr-70	127	21	statements	statement	NOUN
abr-70	127	22	regarding	regard	VERB
abr-70	127	23	their	their	PRON
abr-70	127	24	involvement	involvement	NOUN
abr-70	127	25	in	in	ADP
abr-70	127	26	social	social	ADJ
abr-70	127	27	responsibility	responsibility	NOUN
abr-70	127	28	.	.	PUNCT
abr-70	128	1	these	these	DET
abr-70	128	2	reported	report	VERB
abr-70	128	3	activities	activity	NOUN
abr-70	128	4	often	often	ADV
abr-70	128	5	included	include	VERB
abr-70	128	6	contributions	contribution	NOUN
abr-70	128	7	to	to	ADP
abr-70	128	8	charities	charity	NOUN
abr-70	128	9	and	and	CCONJ
abr-70	128	10	involvement	involvement	NOUN
abr-70	128	11	in	in	ADP
abr-70	128	12	community	community	NOUN
abr-70	128	13	activities	activity	NOUN
abr-70	128	14	(	(	PUNCT
abr-70	128	15	ramanathan	ramanathan	NOUN
abr-70	128	16	,	,	PUNCT
abr-70	128	17	1976	1976	NUM
abr-70	128	18	)	)	PUNCT
abr-70	128	19	.	.	PUNCT
abr-70	129	1	however	however	ADV
abr-70	129	2	,	,	PUNCT
abr-70	129	3	beginning	begin	VERB
abr-70	129	4	in	in	ADP
abr-70	129	5	the	the	DET
abr-70	129	6	early	early	ADJ
abr-70	129	7	1970s	1970	NOUN
abr-70	129	8	,	,	PUNCT
abr-70	129	9	as	as	SCONJ
abr-70	129	10	the	the	DET
abr-70	129	11	stakeholder	stakeholder	NOUN
abr-70	129	12	theory	theory	NOUN
abr-70	129	13	of	of	ADP
abr-70	129	14	management	management	NOUN
abr-70	129	15	began	begin	VERB
abr-70	129	16	to	to	PART
abr-70	129	17	gain	gain	VERB
abr-70	129	18	footing	footing	NOUN
abr-70	129	19	,	,	PUNCT
abr-70	129	20	social	social	ADJ
abr-70	129	21	accounting	accounting	NOUN
abr-70	129	22	became	become	VERB
abr-70	129	23	a	a	DET
abr-70	129	24	hot	hot	ADJ
abr-70	129	25	button	button	NOUN
abr-70	129	26	issue	issue	NOUN
abr-70	129	27	in	in	ADP
abr-70	129	28	accounting	accounting	NOUN
abr-70	129	29	circles	circle	NOUN
abr-70	129	30	.	.	PUNCT
abr-70	130	1	in	in	ADP
abr-70	130	2	1972	1972	NUM
abr-70	130	3	,	,	PUNCT
abr-70	130	4	the	the	DET
abr-70	130	5	american	american	PROPN
abr-70	130	6	institute	institute	PROPN
abr-70	130	7	of	of	ADP
abr-70	130	8	certified	certify	VERB
abr-70	130	9	public	public	ADJ
abr-70	130	10	accountants	accountant	NOUN
abr-70	130	11	sponsored	sponsor	VERB
abr-70	130	12	a	a	DET
abr-70	130	13	conference	conference	NOUN
abr-70	130	14	on	on	ADP
abr-70	130	15	social	social	ADJ
abr-70	130	16	measurement	measurement	NOUN
abr-70	130	17	(	(	PUNCT
abr-70	130	18	american	american	PROPN
abr-70	130	19	accounting	accounting	PROPN
abr-70	130	20	association	association	PROPN
abr-70	130	21	,	,	PUNCT
abr-70	130	22	1975	1975	NUM
abr-70	130	23	)	)	PUNCT
abr-70	130	24	.	.	PUNCT
abr-70	131	1	concurrently	concurrently	ADV
abr-70	131	2	,	,	PUNCT
abr-70	131	3	in	in	ADP
abr-70	131	4	1972	1972	NUM
abr-70	131	5	,	,	PUNCT
abr-70	131	6	the	the	DET
abr-70	131	7	american	american	PROPN
abr-70	131	8	accounting	accounting	PROPN
abr-70	131	9	association	association	PROPN
abr-70	131	10	started	start	VERB
abr-70	131	11	the	the	DET
abr-70	131	12	committee	committee	NOUN
abr-70	131	13	on	on	ADP
abr-70	131	14	social	social	ADJ
abr-70	131	15	costs	cost	NOUN
abr-70	131	16	.	.	PUNCT
abr-70	132	1	the	the	DET
abr-70	132	2	central	central	ADJ
abr-70	132	3	focus	focus	NOUN
abr-70	132	4	of	of	ADP
abr-70	132	5	their	their	PRON
abr-70	132	6	efforts	effort	NOUN
abr-70	132	7	was	be	AUX
abr-70	132	8	to	to	PART
abr-70	132	9	define	define	VERB
abr-70	132	10	and	and	CCONJ
abr-70	132	11	develop	develop	VERB
abr-70	132	12	measurement	measurement	NOUN
abr-70	132	13	tools	tool	NOUN
abr-70	132	14	to	to	PART
abr-70	132	15	determine	determine	VERB
abr-70	132	16	the	the	DET
abr-70	132	17	impact	impact	NOUN
abr-70	132	18	any	any	DET
abr-70	132	19	given	give	VERB
abr-70	132	20	entity	entity	NOUN
abr-70	132	21	has	have	VERB
abr-70	132	22	on	on	ADP
abr-70	132	23	society	society	NOUN
abr-70	132	24	and	and	CCONJ
abr-70	132	25	the	the	DET
abr-70	132	26	surrounding	surround	VERB
abr-70	132	27	environment	environment	NOUN
abr-70	132	28	(	(	PUNCT
abr-70	132	29	american	american	PROPN
abr-70	132	30	accounting	accounting	PROPN
abr-70	132	31	association	association	PROPN
abr-70	132	32	,	,	PUNCT
abr-70	132	33	1975	1975	NUM
abr-70	132	34	)	)	PUNCT
abr-70	132	35	.	.	PUNCT
abr-70	133	1	this	this	DET
abr-70	133	2	committee	committee	NOUN
abr-70	133	3	was	be	AUX
abr-70	133	4	a	a	DET
abr-70	133	5	major	major	ADJ
abr-70	133	6	advocate	advocate	NOUN
abr-70	133	7	for	for	ADP
abr-70	133	8	including	include	VERB
abr-70	133	9	cost	cost	NOUN
abr-70	133	10	/	/	SYM
abr-70	133	11	benefit	benefit	NOUN
abr-70	133	12	measurement	measurement	NOUN
abr-70	133	13	of	of	ADP
abr-70	133	14	a	a	DET
abr-70	133	15	firm	firm	NOUN
abr-70	133	16	’s	’s	PART
abr-70	133	17	social	social	ADJ
abr-70	133	18	programs	program	NOUN
abr-70	133	19	and	and	CCONJ
abr-70	133	20	activities	activity	NOUN
abr-70	133	21	in	in	ADP
abr-70	133	22	external	external	ADJ
abr-70	133	23	financial	financial	ADJ
abr-70	133	24	reporting	reporting	NOUN
abr-70	133	25	.	.	PUNCT
abr-70	134	1	however	however	ADV
abr-70	134	2	,	,	PUNCT
abr-70	134	3	they	they	PRON
abr-70	134	4	expanded	expand	VERB
abr-70	134	5	the	the	DET
abr-70	134	6	scope	scope	NOUN
abr-70	134	7	of	of	ADP
abr-70	134	8	social	social	ADJ
abr-70	134	9	programs	program	NOUN
abr-70	134	10	and	and	CCONJ
abr-70	134	11	activities	activity	NOUN
abr-70	134	12	beyond	beyond	ADP
abr-70	134	13	contributions	contribution	NOUN
abr-70	134	14	to	to	ADP
abr-70	134	15	charity	charity	NOUN
abr-70	134	16	to	to	PART
abr-70	134	17	include	include	VERB
abr-70	134	18	affirmative	affirmative	ADJ
abr-70	134	19	action	action	NOUN
abr-70	134	20	programs	program	NOUN
abr-70	134	21	,	,	PUNCT
abr-70	134	22	environmental	environmental	ADJ
abr-70	134	23	activities	activity	NOUN
abr-70	134	24	,	,	PUNCT
abr-70	134	25	product	product	NOUN
abr-70	134	26	safety	safety	NOUN
abr-70	134	27	and	and	CCONJ
abr-70	134	28	quality	quality	NOUN
abr-70	134	29	,	,	PUNCT
abr-70	134	30	responsibility	responsibility	NOUN
abr-70	134	31	to	to	ADP
abr-70	134	32	personnel	personnel	NOUN
abr-70	134	33	,	,	PUNCT
abr-70	134	34	and	and	CCONJ
abr-70	134	35	even	even	ADV
abr-70	134	36	bank	bank	NOUN
abr-70	134	37	lending	lending	NOUN
abr-70	134	38	activities	activity	NOUN
abr-70	134	39	to	to	ADP
abr-70	134	40	low	low	ADJ
abr-70	134	41	-	-	PUNCT
abr-70	134	42	income	income	NOUN
abr-70	134	43	families	family	NOUN
abr-70	134	44	and	and	CCONJ
abr-70	134	45	students	student	NOUN
abr-70	134	46	.	.	PUNCT
abr-70	135	1	using	use	VERB
abr-70	135	2	this	this	DET
abr-70	135	3	committee	committee	NOUN
abr-70	135	4	’s	’s	PART
abr-70	135	5	work	work	NOUN
abr-70	135	6	as	as	ADP
abr-70	135	7	a	a	DET
abr-70	135	8	springboard	springboard	NOUN
abr-70	135	9	,	,	PUNCT
abr-70	135	10	it	it	PRON
abr-70	135	11	is	be	AUX
abr-70	135	12	apparent	apparent	ADJ
abr-70	135	13	many	many	ADJ
abr-70	135	14	firms	firm	NOUN
abr-70	135	15	began	begin	VERB
abr-70	135	16	incorporating	incorporate	VERB
abr-70	135	17	social	social	ADJ
abr-70	135	18	accounting	accounting	NOUN
abr-70	135	19	into	into	ADP
abr-70	135	20	their	their	PRON
abr-70	135	21	external	external	ADJ
abr-70	135	22	financial	financial	ADJ
abr-70	135	23	reports	report	NOUN
abr-70	135	24	.	.	PUNCT
abr-70	136	1	the	the	DET
abr-70	136	2	company	company	NOUN
abr-70	136	3	receiving	receive	VERB
abr-70	136	4	the	the	DET
abr-70	136	5	most	most	ADJ
abr-70	136	6	attention	attention	NOUN
abr-70	136	7	for	for	ADP
abr-70	136	8	incorporating	incorporate	VERB
abr-70	136	9	social	social	ADJ
abr-70	136	10	accounting	accounting	NOUN
abr-70	136	11	was	be	AUX
abr-70	136	12	abt	abt	INTJ
abr-70	136	13	associates	associates	PROPN
abr-70	136	14	,	,	PUNCT
abr-70	136	15	inc	inc	PROPN
abr-70	136	16	.	.	PROPN
abr-70	136	17	in	in	ADP
abr-70	136	18	their	their	PRON
abr-70	136	19	1971	1971	NUM
abr-70	136	20	,	,	PUNCT
abr-70	136	21	1972	1972	NUM
abr-70	136	22	,	,	PUNCT
abr-70	136	23	and	and	CCONJ
abr-70	136	24	1973	1973	NUM
abr-70	136	25	annual	annual	ADJ
abr-70	136	26	reports	report	NOUN
abr-70	136	27	,	,	PUNCT
abr-70	136	28	abt	abt	PROPN
abr-70	136	29	included	include	VERB
abr-70	136	30	a	a	DET
abr-70	136	31	social	social	ADJ
abr-70	136	32	income	income	NOUN
abr-70	136	33	statement	statement	NOUN
abr-70	136	34	and	and	CCONJ
abr-70	136	35	a	a	DET
abr-70	136	36	social	social	ADJ
abr-70	136	37	balance	balance	NOUN
abr-70	136	38	sheet	sheet	NOUN
abr-70	136	39	.	.	PUNCT
abr-70	137	1	in	in	ADP
abr-70	137	2	these	these	DET
abr-70	137	3	reports	report	NOUN
abr-70	137	4	,	,	PUNCT
abr-70	137	5	they	they	PRON
abr-70	137	6	developed	develop	VERB
abr-70	137	7	a	a	DET
abr-70	137	8	“	"	PUNCT
abr-70	137	9	series	series	NOUN
abr-70	137	10	of	of	ADP
abr-70	137	11	social	social	ADJ
abr-70	137	12	accounting	accounting	NOUN
abr-70	137	13	cost	cost	NOUN
abr-70	137	14	/	/	SYM
abr-70	137	15	benefit	benefit	NOUN
abr-70	137	16	statements	statement	NOUN
abr-70	137	17	to	to	PART
abr-70	137	18	tie	tie	VERB
abr-70	137	19	in	in	ADP
abr-70	137	20	with	with	ADP
abr-70	137	21	five	five	NUM
abr-70	137	22	consulting	consulting	NOUN
abr-70	137	23	services	service	NOUN
abr-70	137	24	they	they	PRON
abr-70	137	25	offer	offer	VERB
abr-70	137	26	in	in	ADP
abr-70	137	27	social	social	ADJ
abr-70	137	28	accounting	accounting	NOUN
abr-70	137	29	:	:	PUNCT
abr-70	137	30	an	an	X
abr-70	137	31	,	,	PUNCT
abr-70	137	32	a	a	DET
abr-70	137	33	social	social	ADJ
abr-70	137	34	audit	audit	NOUN
abr-70	137	35	,	,	PUNCT
abr-70	137	36	an	an	DET
abr-70	137	37	social	social	ADJ
abr-70	137	38	evaluation	evaluation	NOUN
abr-70	137	39	of	of	ADP
abr-70	137	40	routine	routine	ADJ
abr-70	137	41	operations	operation	NOUN
abr-70	137	42	,	,	PUNCT
abr-70	137	43	and	and	CCONJ
abr-70	137	44	an	an	DET
abr-70	137	45	analysis	analysis	NOUN
abr-70	137	46	of	of	ADP
abr-70	137	47	social	social	ADJ
abr-70	137	48	policy	policy	NOUN
abr-70	137	49	impact	impact	NOUN
abr-70	137	50	on	on	ADP
abr-70	137	51	financial	financial	ADJ
abr-70	137	52	performance	performance	NOUN
abr-70	137	53	”	"	PUNCT
abr-70	137	54	(	(	PUNCT
abr-70	137	55	american	american	PROPN
abr-70	137	56	accounting	accounting	PROPN
abr-70	137	57	association	association	PROPN
abr-70	137	58	,	,	PUNCT
abr-70	137	59	1975	1975	NUM
abr-70	137	60	,	,	PUNCT
abr-70	137	61	60	60	NUM
abr-70	137	62	)	)	PUNCT
abr-70	137	63	.	.	PUNCT
abr-70	138	1	abt	abt	PROPN
abr-70	138	2	would	would	AUX
abr-70	138	3	later	later	ADV
abr-70	138	4	provide	provide	VERB
abr-70	138	5	their	their	PRON
abr-70	138	6	social	social	ADJ
abr-70	138	7	audits	audits	NOUN
abr-70	138	8	to	to	ADP
abr-70	138	9	a	a	DET
abr-70	138	10	number	number	NOUN
abr-70	138	11	of	of	ADP
abr-70	138	12	firms	firm	NOUN
abr-70	138	13	and	and	CCONJ
abr-70	138	14	assist	assist	VERB
abr-70	138	15	them	they	PRON
abr-70	138	16	in	in	ADP
abr-70	138	17	producing	produce	VERB
abr-70	138	18	social	social	ADJ
abr-70	138	19	balance	balance	NOUN
abr-70	138	20	sheets	sheet	NOUN
abr-70	138	21	that	that	PRON
abr-70	138	22	included	include	VERB
abr-70	138	23	society	society	NOUN
abr-70	138	24	’s	’s	PART
abr-70	138	25	equity	equity	NOUN
abr-70	138	26	as	as	ADP
abr-70	138	27	an	an	DET
abr-70	138	28	account	account	NOUN
abr-70	138	29	and	and	CCONJ
abr-70	138	30	included	include	VERB
abr-70	138	31	footnotes	footnote	NOUN
abr-70	138	32	to	to	PART
abr-70	138	33	describe	describe	VERB
abr-70	138	34	measurement	measurement	NOUN
abr-70	138	35	techniques	technique	NOUN
abr-70	138	36	(	(	PUNCT
abr-70	138	37	american	american	PROPN
abr-70	138	38	accounting	accounting	PROPN
abr-70	138	39	association	association	PROPN
abr-70	138	40	,	,	PUNCT
abr-70	138	41	1975	1975	NUM
abr-70	138	42	)	)	PUNCT
abr-70	138	43	.	.	PUNCT
abr-70	139	1	the	the	DET
abr-70	139	2	work	work	NOUN
abr-70	139	3	of	of	ADP
abr-70	139	4	abt	abt	ADV
abr-70	139	5	was	be	AUX
abr-70	139	6	highly	highly	ADV
abr-70	139	7	controversial	controversial	ADJ
abr-70	139	8	in	in	ADP
abr-70	139	9	management	management	NOUN
abr-70	139	10	and	and	CCONJ
abr-70	139	11	accounting	accounting	NOUN
abr-70	139	12	circles	circle	NOUN
abr-70	139	13	at	at	ADP
abr-70	139	14	that	that	DET
abr-70	139	15	time	time	NOUN
abr-70	139	16	.	.	PUNCT
abr-70	140	1	though	though	SCONJ
abr-70	140	2	abt	abt	PROPN
abr-70	140	3	is	be	AUX
abr-70	140	4	still	still	ADV
abr-70	140	5	a	a	DET
abr-70	140	6	viable	viable	ADJ
abr-70	140	7	firm	firm	NOUN
abr-70	140	8	,	,	PUNCT
abr-70	140	9	it	it	PRON
abr-70	140	10	appears	appear	VERB
abr-70	140	11	they	they	PRON
abr-70	140	12	no	no	ADV
abr-70	140	13	longer	long	ADV
abr-70	140	14	assist	assist	VERB
abr-70	140	15	companies	company	NOUN
abr-70	140	16	in	in	ADP
abr-70	140	17	external	external	ADJ
abr-70	140	18	financial	financial	ADJ
abr-70	140	19	reporting	reporting	NOUN
abr-70	140	20	of	of	ADP
abr-70	140	21	social	social	ADJ
abr-70	140	22	accounting	accounting	NOUN
abr-70	140	23	.	.	PUNCT
abr-70	141	1	a	a	DET
abr-70	141	2	second	second	ADJ
abr-70	141	3	leader	leader	NOUN
abr-70	141	4	in	in	ADP
abr-70	141	5	social	social	ADJ
abr-70	141	6	accounting	accounting	NOUN
abr-70	141	7	was	be	AUX
abr-70	141	8	eastern	eastern	ADJ
abr-70	141	9	gas	gas	NOUN
abr-70	141	10	and	and	CCONJ
abr-70	141	11	fuel	fuel	NOUN
abr-70	141	12	associates	associate	NOUN
abr-70	141	13	.	.	PUNCT
abr-70	142	1	included	include	VERB
abr-70	142	2	in	in	ADP
abr-70	142	3	their	their	PRON
abr-70	142	4	external	external	ADJ
abr-70	142	5	reports	report	NOUN
abr-70	142	6	was	be	AUX
abr-70	142	7	a	a	DET
abr-70	142	8	three	three	NUM
abr-70	142	9	page	page	NOUN
abr-70	142	10	account	account	NOUN
abr-70	142	11	of	of	ADP
abr-70	142	12	the	the	DET
abr-70	142	13	firm	firm	NOUN
abr-70	142	14	’s	’s	PART
abr-70	142	15	social	social	ADJ
abr-70	142	16	activities	activity	NOUN
abr-70	142	17	entitled	entitle	VERB
abr-70	142	18	“	"	PUNCT
abr-70	142	19	toward	toward	ADP
abr-70	142	20	social	social	ADJ
abr-70	142	21	accounting	accounting	NOUN
abr-70	142	22	”	"	PUNCT
abr-70	142	23	(	(	PUNCT
abr-70	142	24	american	american	PROPN
abr-70	142	25	accounting	accounting	PROPN
abr-70	142	26	association	association	PROPN
abr-70	142	27	,	,	PUNCT
abr-70	142	28	1975	1975	NUM
abr-70	142	29	)	)	PUNCT
abr-70	142	30	.	.	PUNCT
abr-70	143	1	this	this	DET
abr-70	143	2	report	report	NOUN
abr-70	143	3	contained	contain	VERB
abr-70	143	4	a	a	DET
abr-70	143	5	discussion	discussion	NOUN
abr-70	143	6	on	on	ADP
abr-70	143	7	industrial	industrial	ADJ
abr-70	143	8	safety	safety	NOUN
abr-70	143	9	,	,	PUNCT
abr-70	143	10	minority	minority	NOUN
abr-70	143	11	employment	employment	NOUN
abr-70	143	12	,	,	PUNCT
abr-70	143	13	charitable	charitable	ADJ
abr-70	143	14	giving	giving	NOUN
abr-70	143	15	,	,	PUNCT
abr-70	143	16	and	and	CCONJ
abr-70	143	17	pensions	pension	NOUN
abr-70	143	18	,	,	PUNCT
abr-70	143	19	with	with	ADP
abr-70	143	20	overall	overall	ADJ
abr-70	143	21	performance	performance	NOUN
abr-70	143	22	measured	measure	VERB
abr-70	143	23	quantitatively	quantitatively	ADV
abr-70	143	24	.	.	PUNCT
abr-70	144	1	after	after	ADP
abr-70	144	2	surveying	survey	VERB
abr-70	144	3	their	their	PRON
abr-70	144	4	current	current	ADJ
abr-70	144	5	shareholders	shareholder	NOUN
abr-70	144	6	,	,	PUNCT
abr-70	144	7	eastern	eastern	PROPN
abr-70	144	8	was	be	AUX
abr-70	144	9	pleased	pleased	ADJ
abr-70	144	10	to	to	PART
abr-70	144	11	find	find	VERB
abr-70	144	12	their	their	PRON
abr-70	144	13	shareholders	shareholder	NOUN
abr-70	144	14	were	be	AUX
abr-70	144	15	satisfied	satisfied	ADJ
abr-70	144	16	with	with	ADP
abr-70	144	17	this	this	DET
abr-70	144	18	type	type	NOUN
abr-70	144	19	of	of	ADP
abr-70	144	20	reporting	reporting	NOUN
abr-70	144	21	and	and	CCONJ
abr-70	144	22	desired	desire	VERB
abr-70	144	23	even	even	ADV
abr-70	144	24	more	more	ADJ
abr-70	144	25	information	information	NOUN
abr-70	144	26	on	on	ADP
abr-70	144	27	69	69	NUM
abr-70	144	28	environmental	environmental	ADJ
abr-70	144	29	responsibilities	responsibility	NOUN
abr-70	144	30	and	and	CCONJ
abr-70	144	31	consumer	consumer	NOUN
abr-70	144	32	’s	’s	PART
abr-70	144	33	rights	right	NOUN
abr-70	144	34	(	(	PUNCT
abr-70	144	35	american	american	PROPN
abr-70	144	36	accounting	accounting	PROPN
abr-70	144	37	association	association	PROPN
abr-70	144	38	,	,	PUNCT
abr-70	144	39	1975	1975	NUM
abr-70	144	40	)	)	PUNCT
abr-70	144	41	.	.	PUNCT
abr-70	145	1	in	in	ADP
abr-70	145	2	spite	spite	NOUN
abr-70	145	3	of	of	ADP
abr-70	145	4	the	the	DET
abr-70	145	5	good	good	ADJ
abr-70	145	6	reviews	review	NOUN
abr-70	145	7	from	from	ADP
abr-70	145	8	shareholders	shareholder	NOUN
abr-70	145	9	,	,	PUNCT
abr-70	145	10	eastern	eastern	ADJ
abr-70	145	11	discontinued	discontinue	VERB
abr-70	145	12	this	this	DET
abr-70	145	13	practice	practice	NOUN
abr-70	145	14	in	in	ADP
abr-70	145	15	the	the	DET
abr-70	145	16	late	late	ADJ
abr-70	145	17	1970s	1970	NOUN
abr-70	145	18	.	.	PUNCT
abr-70	146	1	first	first	PROPN
abr-70	146	2	pennsylvania	pennsylvania	PROPN
abr-70	146	3	bank	bank	PROPN
abr-70	146	4	was	be	AUX
abr-70	146	5	another	another	DET
abr-70	146	6	leader	leader	NOUN
abr-70	146	7	in	in	ADP
abr-70	146	8	external	external	ADJ
abr-70	146	9	reporting	reporting	NOUN
abr-70	146	10	of	of	ADP
abr-70	146	11	social	social	ADJ
abr-70	146	12	accounting	accounting	NOUN
abr-70	146	13	.	.	PUNCT
abr-70	147	1	in	in	ADP
abr-70	147	2	april	april	PROPN
abr-70	147	3	,	,	PUNCT
abr-70	147	4	1973	1973	NUM
abr-70	147	5	,	,	PUNCT
abr-70	147	6	they	they	PRON
abr-70	147	7	included	include	VERB
abr-70	147	8	a	a	DET
abr-70	147	9	social	social	ADJ
abr-70	147	10	scorecard	scorecard	NOUN
abr-70	147	11	in	in	ADP
abr-70	147	12	their	their	PRON
abr-70	147	13	financial	financial	ADJ
abr-70	147	14	reports	report	NOUN
abr-70	147	15	showing	show	VERB
abr-70	147	16	the	the	DET
abr-70	147	17	main	main	ADJ
abr-70	147	18	areas	area	NOUN
abr-70	147	19	of	of	ADP
abr-70	147	20	social	social	ADJ
abr-70	147	21	involvement	involvement	NOUN
abr-70	147	22	and	and	CCONJ
abr-70	147	23	performance	performance	NOUN
abr-70	147	24	measures	measure	NOUN
abr-70	147	25	for	for	ADP
abr-70	147	26	these	these	DET
abr-70	147	27	areas	area	NOUN
abr-70	147	28	(	(	PUNCT
abr-70	147	29	american	american	PROPN
abr-70	147	30	accounting	accounting	PROPN
abr-70	147	31	association	association	PROPN
abr-70	147	32	,	,	PUNCT
abr-70	147	33	1975	1975	NUM
abr-70	147	34	)	)	PUNCT
abr-70	147	35	.	.	PUNCT
abr-70	148	1	the	the	DET
abr-70	148	2	main	main	ADJ
abr-70	148	3	areas	area	NOUN
abr-70	148	4	addressed	address	VERB
abr-70	148	5	were	be	AUX
abr-70	148	6	“	"	PUNCT
abr-70	148	7	minority	minority	NOUN
abr-70	148	8	lending	lending	NOUN
abr-70	148	9	,	,	PUNCT
abr-70	148	10	minority	minority	NOUN
abr-70	148	11	and	and	CCONJ
abr-70	148	12	female	female	ADJ
abr-70	148	13	employment	employment	NOUN
abr-70	148	14	,	,	PUNCT
abr-70	148	15	minority	minority	NOUN
abr-70	148	16	purchasing	purchasing	NOUN
abr-70	148	17	,	,	PUNCT
abr-70	148	18	and	and	CCONJ
abr-70	148	19	contributions	contribution	NOUN
abr-70	148	20	to	to	ADP
abr-70	148	21	urban	urban	ADJ
abr-70	148	22	affairs	affair	NOUN
abr-70	148	23	”	"	PUNCT
abr-70	148	24	(	(	PUNCT
abr-70	148	25	american	american	PROPN
abr-70	148	26	accounting	accounting	PROPN
abr-70	148	27	association	association	PROPN
abr-70	148	28	,	,	PUNCT
abr-70	148	29	1975	1975	NUM
abr-70	148	30	,	,	PUNCT
abr-70	148	31	61	61	NUM
abr-70	148	32	)	)	PUNCT
abr-70	148	33	.	.	PUNCT
abr-70	149	1	in	in	ADP
abr-70	149	2	a	a	DET
abr-70	149	3	similar	similar	ADJ
abr-70	149	4	fashion	fashion	NOUN
abr-70	149	5	,	,	PUNCT
abr-70	149	6	scovill	scovill	ADJ
abr-70	149	7	manufacturing	manufacturing	NOUN
abr-70	149	8	also	also	ADV
abr-70	149	9	produced	produce	VERB
abr-70	149	10	a	a	DET
abr-70	149	11	social	social	ADJ
abr-70	149	12	action	action	NOUN
abr-70	149	13	report	report	NOUN
abr-70	149	14	in	in	ADP
abr-70	149	15	the	the	DET
abr-70	149	16	same	same	ADJ
abr-70	149	17	year	year	NOUN
abr-70	149	18	.	.	PUNCT
abr-70	150	1	using	use	VERB
abr-70	150	2	a	a	DET
abr-70	150	3	balance	balance	NOUN
abr-70	150	4	sheet	sheet	NOUN
abr-70	150	5	format	format	NOUN
abr-70	150	6	,	,	PUNCT
abr-70	150	7	scovill	scovill	NOUN
abr-70	150	8	reported	report	VERB
abr-70	150	9	on	on	ADP
abr-70	150	10	areas	area	NOUN
abr-70	150	11	such	such	ADJ
abr-70	150	12	as	as	ADP
abr-70	150	13	employment	employment	NOUN
abr-70	150	14	opportunities	opportunity	NOUN
abr-70	150	15	,	,	PUNCT
abr-70	150	16	environmental	environmental	ADJ
abr-70	150	17	controls	control	NOUN
abr-70	150	18	,	,	PUNCT
abr-70	150	19	community	community	NOUN
abr-70	150	20	involvement	involvement	NOUN
abr-70	150	21	,	,	PUNCT
abr-70	150	22	and	and	CCONJ
abr-70	150	23	consumerism	consumerism	NOUN
abr-70	150	24	(	(	PUNCT
abr-70	150	25	american	american	PROPN
abr-70	150	26	accounting	accounting	PROPN
abr-70	150	27	association	association	PROPN
abr-70	150	28	,	,	PUNCT
abr-70	150	29	1975	1975	NUM
abr-70	150	30	)	)	PUNCT
abr-70	150	31	.	.	PUNCT
abr-70	151	1	however	however	ADV
abr-70	151	2	,	,	PUNCT
abr-70	151	3	these	these	DET
abr-70	151	4	entries	entry	NOUN
abr-70	151	5	were	be	AUX
abr-70	151	6	only	only	ADV
abr-70	151	7	qualitative	qualitative	ADJ
abr-70	151	8	and	and	CCONJ
abr-70	151	9	did	do	AUX
abr-70	151	10	not	not	PART
abr-70	151	11	attempt	attempt	VERB
abr-70	151	12	to	to	PART
abr-70	151	13	quantify	quantify	VERB
abr-70	151	14	the	the	DET
abr-70	151	15	nature	nature	NOUN
abr-70	151	16	of	of	ADP
abr-70	151	17	assets	asset	NOUN
abr-70	151	18	or	or	CCONJ
abr-70	151	19	liabilities	liability	NOUN
abr-70	151	20	of	of	ADP
abr-70	151	21	the	the	DET
abr-70	151	22	social	social	ADJ
abr-70	151	23	concerns	concern	NOUN
abr-70	151	24	.	.	PUNCT
abr-70	152	1	throughout	throughout	ADP
abr-70	152	2	the	the	DET
abr-70	152	3	mid-1970s	mid-1970s	NUM
abr-70	152	4	companies	company	NOUN
abr-70	152	5	such	such	ADJ
abr-70	152	6	as	as	ADP
abr-70	152	7	abbott	abbott	PROPN
abr-70	152	8	labs	labs	PROPN
abr-70	152	9	,	,	PUNCT
abr-70	152	10	bank	bank	PROPN
abr-70	152	11	of	of	ADP
abr-70	152	12	america	america	PROPN
abr-70	152	13	,	,	PUNCT
abr-70	152	14	eastman	eastman	PROPN
abr-70	152	15	kodak	kodak	PROPN
abr-70	152	16	,	,	PUNCT
abr-70	152	17	exxon	exxon	PROPN
abr-70	152	18	,	,	PUNCT
abr-70	152	19	ford	ford	PROPN
abr-70	152	20	,	,	PUNCT
abr-70	152	21	general	general	ADJ
abr-70	152	22	motors	motors	PROPN
abr-70	152	23	,	,	PUNCT
abr-70	152	24	ibm	ibm	PROPN
abr-70	152	25	,	,	PUNCT
abr-70	152	26	u.s	u.s	PROPN
abr-70	152	27	.	.	PROPN
abr-70	152	28	steel	steel	PROPN
abr-70	152	29	,	,	PUNCT
abr-70	152	30	and	and	CCONJ
abr-70	152	31	xerox	xerox	PROPN
abr-70	152	32	piloted	piloted	ADJ
abr-70	152	33	attempts	attempt	NOUN
abr-70	152	34	at	at	ADP
abr-70	152	35	social	social	ADJ
abr-70	152	36	accounting	accounting	NOUN
abr-70	152	37	in	in	ADP
abr-70	152	38	their	their	PRON
abr-70	152	39	external	external	ADJ
abr-70	152	40	financial	financial	ADJ
abr-70	152	41	reports	report	NOUN
abr-70	152	42	.	.	PUNCT
abr-70	153	1	in	in	ADP
abr-70	153	2	fact	fact	NOUN
abr-70	153	3	,	,	PUNCT
abr-70	153	4	298	298	NUM
abr-70	153	5	of	of	ADP
abr-70	153	6	the	the	DET
abr-70	153	7	fortune	fortune	NOUN
abr-70	153	8	500	500	NUM
abr-70	153	9	industrial	industrial	ADJ
abr-70	153	10	firms	firm	NOUN
abr-70	153	11	disclosed	disclose	VERB
abr-70	153	12	some	some	DET
abr-70	153	13	type	type	NOUN
abr-70	153	14	of	of	ADP
abr-70	153	15	social	social	ADJ
abr-70	153	16	performance	performance	NOUN
abr-70	153	17	data	datum	NOUN
abr-70	153	18	in	in	ADP
abr-70	153	19	their	their	PRON
abr-70	153	20	1973	1973	NUM
abr-70	153	21	annual	annual	ADJ
abr-70	153	22	reports	report	NOUN
abr-70	153	23	(	(	PUNCT
abr-70	153	24	beresford	beresford	NOUN
abr-70	153	25	,	,	PUNCT
abr-70	153	26	1974	1974	NUM
abr-70	153	27	)	)	PUNCT
abr-70	153	28	.	.	PUNCT
abr-70	154	1	in	in	ADP
abr-70	154	2	addition	addition	NOUN
abr-70	154	3	to	to	ADP
abr-70	154	4	its	its	PRON
abr-70	154	5	growing	grow	VERB
abr-70	154	6	application	application	NOUN
abr-70	154	7	in	in	ADP
abr-70	154	8	practice	practice	NOUN
abr-70	154	9	,	,	PUNCT
abr-70	154	10	there	there	PRON
abr-70	154	11	was	be	VERB
abr-70	154	12	also	also	ADV
abr-70	154	13	significant	significant	ADJ
abr-70	154	14	attention	attention	NOUN
abr-70	154	15	given	give	VERB
abr-70	154	16	to	to	ADP
abr-70	154	17	the	the	DET
abr-70	154	18	topic	topic	NOUN
abr-70	154	19	in	in	ADP
abr-70	154	20	accounting	accounting	NOUN
abr-70	154	21	literature	literature	NOUN
abr-70	154	22	.	.	PUNCT
abr-70	155	1	as	as	ADP
abr-70	155	2	with	with	ADP
abr-70	155	3	most	most	ADJ
abr-70	155	4	of	of	ADP
abr-70	155	5	accounting	accounting	NOUN
abr-70	155	6	literature	literature	NOUN
abr-70	155	7	on	on	ADP
abr-70	155	8	revolutionary	revolutionary	ADJ
abr-70	155	9	reporting	reporting	NOUN
abr-70	155	10	practices	practice	NOUN
abr-70	155	11	,	,	PUNCT
abr-70	155	12	the	the	DET
abr-70	155	13	discussion	discussion	NOUN
abr-70	155	14	started	start	VERB
abr-70	155	15	with	with	ADP
abr-70	155	16	a	a	DET
abr-70	155	17	general	general	ADJ
abr-70	155	18	framework	framework	NOUN
abr-70	155	19	and	and	CCONJ
abr-70	155	20	definition	definition	NOUN
abr-70	155	21	,	,	PUNCT
abr-70	155	22	moved	move	VERB
abr-70	155	23	to	to	ADP
abr-70	155	24	valuation	valuation	NOUN
abr-70	155	25	and	and	CCONJ
abr-70	155	26	measurement	measurement	NOUN
abr-70	155	27	topics	topic	NOUN
abr-70	155	28	,	,	PUNCT
abr-70	155	29	and	and	CCONJ
abr-70	155	30	culminated	culminate	VERB
abr-70	155	31	with	with	ADP
abr-70	155	32	proposed	propose	VERB
abr-70	155	33	reporting	reporting	NOUN
abr-70	155	34	standards	standard	NOUN
abr-70	155	35	.	.	PUNCT
abr-70	156	1	much	much	ADJ
abr-70	156	2	attention	attention	NOUN
abr-70	156	3	was	be	AUX
abr-70	156	4	given	give	VERB
abr-70	156	5	to	to	ADP
abr-70	156	6	investor	investor	NOUN
abr-70	156	7	’s	’s	PART
abr-70	156	8	reactions	reaction	NOUN
abr-70	156	9	to	to	ADP
abr-70	156	10	such	such	ADJ
abr-70	156	11	disclosures	disclosure	NOUN
abr-70	156	12	and	and	CCONJ
abr-70	156	13	the	the	DET
abr-70	156	14	effects	effect	NOUN
abr-70	156	15	on	on	ADP
abr-70	156	16	stock	stock	NOUN
abr-70	156	17	price	price	NOUN
abr-70	156	18	and	and	CCONJ
abr-70	156	19	firm	firm	ADJ
abr-70	156	20	perception	perception	NOUN
abr-70	156	21	.	.	PUNCT
abr-70	157	1	however	however	ADV
abr-70	157	2	,	,	PUNCT
abr-70	157	3	the	the	DET
abr-70	157	4	challenges	challenge	NOUN
abr-70	157	5	of	of	ADP
abr-70	157	6	implementation	implementation	NOUN
abr-70	157	7	proved	prove	VERB
abr-70	157	8	to	to	PART
abr-70	157	9	be	be	AUX
abr-70	157	10	too	too	ADV
abr-70	157	11	much	much	ADJ
abr-70	157	12	and	and	CCONJ
abr-70	157	13	this	this	DET
abr-70	157	14	topic	topic	NOUN
abr-70	157	15	met	meet	VERB
abr-70	157	16	its	its	PRON
abr-70	157	17	demise	demise	NOUN
abr-70	157	18	by	by	ADP
abr-70	157	19	the	the	DET
abr-70	157	20	end	end	NOUN
abr-70	157	21	of	of	ADP
abr-70	157	22	the	the	DET
abr-70	157	23	1970s	1970	NOUN
abr-70	157	24	.	.	PUNCT
abr-70	158	1	social	social	ADJ
abr-70	158	2	accounting	accounting	NOUN
abr-70	158	3	created	create	VERB
abr-70	158	4	as	as	ADV
abr-70	158	5	many	many	ADJ
abr-70	158	6	questions	question	NOUN
abr-70	158	7	as	as	ADP
abr-70	158	8	answers	answer	NOUN
abr-70	158	9	.	.	PUNCT
abr-70	159	1	while	while	SCONJ
abr-70	159	2	many	many	ADJ
abr-70	159	3	accountants	accountant	NOUN
abr-70	159	4	were	be	AUX
abr-70	159	5	in	in	ADP
abr-70	159	6	favor	favor	NOUN
abr-70	159	7	of	of	ADP
abr-70	159	8	creating	create	VERB
abr-70	159	9	standards	standard	NOUN
abr-70	159	10	for	for	ADP
abr-70	159	11	the	the	DET
abr-70	159	12	reporting	reporting	NOUN
abr-70	159	13	of	of	ADP
abr-70	159	14	social	social	ADJ
abr-70	159	15	accounting	accounting	NOUN
abr-70	159	16	,	,	PUNCT
abr-70	159	17	efforts	effort	NOUN
abr-70	159	18	to	to	PART
abr-70	159	19	operationalize	operationalize	VERB
abr-70	159	20	it	it	PRON
abr-70	159	21	were	be	AUX
abr-70	159	22	met	meet	VERB
abr-70	159	23	with	with	ADP
abr-70	159	24	great	great	ADJ
abr-70	159	25	resistance	resistance	NOUN
abr-70	159	26	.	.	PUNCT
abr-70	160	1	first	first	ADV
abr-70	160	2	,	,	PUNCT
abr-70	160	3	there	there	PRON
abr-70	160	4	was	be	VERB
abr-70	160	5	never	never	ADV
abr-70	160	6	a	a	DET
abr-70	160	7	consistent	consistent	ADJ
abr-70	160	8	definition	definition	NOUN
abr-70	160	9	of	of	ADP
abr-70	160	10	what	what	PRON
abr-70	160	11	constituted	constitute	VERB
abr-70	160	12	a	a	DET
abr-70	160	13	social	social	ADJ
abr-70	160	14	action	action	NOUN
abr-70	160	15	.	.	PUNCT
abr-70	161	1	some	some	PRON
abr-70	161	2	claimed	claim	VERB
abr-70	161	3	only	only	ADV
abr-70	161	4	quantifiable	quantifiable	ADJ
abr-70	161	5	measures	measure	NOUN
abr-70	161	6	,	,	PUNCT
abr-70	161	7	such	such	ADJ
abr-70	161	8	as	as	ADP
abr-70	161	9	charitable	charitable	ADJ
abr-70	161	10	contributions	contribution	NOUN
abr-70	161	11	,	,	PUNCT
abr-70	161	12	should	should	AUX
abr-70	161	13	be	be	AUX
abr-70	161	14	included	include	VERB
abr-70	161	15	.	.	PUNCT
abr-70	162	1	others	other	NOUN
abr-70	162	2	claimed	claim	VERB
abr-70	162	3	that	that	SCONJ
abr-70	162	4	the	the	DET
abr-70	162	5	firm	firm	NOUN
abr-70	162	6	’s	’s	PART
abr-70	162	7	responsibility	responsibility	NOUN
abr-70	162	8	to	to	ADP
abr-70	162	9	society	society	NOUN
abr-70	162	10	went	go	VERB
abr-70	162	11	far	far	ADV
abr-70	162	12	beyond	beyond	ADP
abr-70	162	13	mere	mere	ADJ
abr-70	162	14	monetary	monetary	ADJ
abr-70	162	15	contributions	contribution	NOUN
abr-70	162	16	.	.	PUNCT
abr-70	163	1	second	second	ADJ
abr-70	163	2	,	,	PUNCT
abr-70	163	3	the	the	DET
abr-70	163	4	issue	issue	NOUN
abr-70	163	5	of	of	ADP
abr-70	163	6	whether	whether	SCONJ
abr-70	163	7	accountants	accountant	NOUN
abr-70	163	8	should	should	AUX
abr-70	163	9	be	be	AUX
abr-70	163	10	making	make	VERB
abr-70	163	11	implicit	implicit	ADJ
abr-70	163	12	value	value	NOUN
abr-70	163	13	judgments	judgment	NOUN
abr-70	163	14	or	or	CCONJ
abr-70	163	15	simply	simply	ADV
abr-70	163	16	reporting	report	VERB
abr-70	163	17	economic	economic	ADJ
abr-70	163	18	events	event	NOUN
abr-70	163	19	became	become	VERB
abr-70	163	20	a	a	DET
abr-70	163	21	controversial	controversial	ADJ
abr-70	163	22	issue	issue	NOUN
abr-70	163	23	(	(	PUNCT
abr-70	163	24	previts	previt	NOUN
abr-70	163	25	&	&	CCONJ
abr-70	163	26	merino	merino	PROPN
abr-70	163	27	,	,	PUNCT
abr-70	163	28	1998	1998	NUM
abr-70	163	29	)	)	PUNCT
abr-70	163	30	.	.	PUNCT
abr-70	164	1	third	third	ADV
abr-70	164	2	,	,	PUNCT
abr-70	164	3	there	there	PRON
abr-70	164	4	never	never	ADV
abr-70	164	5	appeared	appear	VERB
abr-70	164	6	to	to	PART
abr-70	164	7	be	be	AUX
abr-70	164	8	a	a	DET
abr-70	164	9	consistent	consistent	ADJ
abr-70	164	10	method	method	NOUN
abr-70	164	11	of	of	ADP
abr-70	164	12	measurement	measurement	NOUN
abr-70	164	13	.	.	PUNCT
abr-70	165	1	benefits	benefit	NOUN
abr-70	165	2	and	and	CCONJ
abr-70	165	3	costs	cost	NOUN
abr-70	165	4	to	to	ADP
abr-70	165	5	society	society	NOUN
abr-70	165	6	of	of	ADP
abr-70	165	7	specific	specific	ADJ
abr-70	165	8	programs	program	NOUN
abr-70	165	9	and	and	CCONJ
abr-70	165	10	efforts	effort	NOUN
abr-70	165	11	would	would	AUX
abr-70	165	12	not	not	PART
abr-70	165	13	only	only	ADV
abr-70	165	14	require	require	VERB
abr-70	165	15	more	more	ADJ
abr-70	165	16	cost	cost	NOUN
abr-70	165	17	to	to	ADP
abr-70	165	18	the	the	DET
abr-70	165	19	reporting	reporting	NOUN
abr-70	165	20	entity	entity	NOUN
abr-70	165	21	,	,	PUNCT
abr-70	165	22	but	but	CCONJ
abr-70	165	23	their	their	PRON
abr-70	165	24	measurements	measurement	NOUN
abr-70	165	25	would	would	AUX
abr-70	165	26	be	be	AUX
abr-70	165	27	based	base	VERB
abr-70	165	28	on	on	ADP
abr-70	165	29	high	high	ADJ
abr-70	165	30	levels	level	NOUN
abr-70	165	31	of	of	ADP
abr-70	165	32	management	management	NOUN
abr-70	165	33	subjectivity	subjectivity	NOUN
abr-70	165	34	,	,	PUNCT
abr-70	165	35	thus	thus	ADV
abr-70	165	36	reducing	reduce	VERB
abr-70	165	37	the	the	DET
abr-70	165	38	reliability	reliability	NOUN
abr-70	165	39	of	of	ADP
abr-70	165	40	financial	financial	ADJ
abr-70	165	41	reports	report	NOUN
abr-70	165	42	.	.	PUNCT
abr-70	166	1	fourth	fourth	ADJ
abr-70	166	2	,	,	PUNCT
abr-70	166	3	because	because	SCONJ
abr-70	166	4	disclosures	disclosure	NOUN
abr-70	166	5	and	and	CCONJ
abr-70	166	6	measurements	measurement	NOUN
abr-70	166	7	were	be	AUX
abr-70	166	8	being	be	AUX
abr-70	166	9	included	include	VERB
abr-70	166	10	in	in	ADP
abr-70	166	11	external	external	ADJ
abr-70	166	12	financial	financial	ADJ
abr-70	166	13	reports	report	NOUN
abr-70	166	14	,	,	PUNCT
abr-70	166	15	this	this	DET
abr-70	166	16	social	social	ADJ
abr-70	166	17	data	datum	NOUN
abr-70	166	18	was	be	AUX
abr-70	166	19	almost	almost	ADV
abr-70	166	20	unauditable	unauditable	ADJ
abr-70	166	21	leaving	leave	VERB
abr-70	166	22	the	the	DET
abr-70	166	23	cpa	cpa	NOUN
abr-70	166	24	firms	firm	NOUN
abr-70	166	25	wide	wide	ADV
abr-70	166	26	open	open	ADJ
abr-70	166	27	to	to	ADP
abr-70	166	28	potential	potential	ADJ
abr-70	166	29	litigation	litigation	NOUN
abr-70	166	30	.	.	PUNCT
abr-70	167	1	some	some	DET
abr-70	167	2	claim	claim	VERB
abr-70	167	3	that	that	SCONJ
abr-70	167	4	the	the	DET
abr-70	167	5	fascination	fascination	NOUN
abr-70	167	6	with	with	ADP
abr-70	167	7	social	social	ADJ
abr-70	167	8	accounting	accounting	NOUN
abr-70	167	9	ended	end	VERB
abr-70	167	10	with	with	ADP
abr-70	167	11	the	the	DET
abr-70	167	12	oil	oil	NOUN
abr-70	167	13	embargos	embargo	NOUN
abr-70	167	14	of	of	ADP
abr-70	167	15	the	the	DET
abr-70	167	16	1970s	1970	NOUN
abr-70	167	17	,	,	PUNCT
abr-70	167	18	ushering	usher	VERB
abr-70	167	19	in	in	ADP
abr-70	167	20	return	return	NOUN
abr-70	167	21	to	to	ADP
abr-70	167	22	managing	manage	VERB
abr-70	167	23	profitability	profitability	NOUN
abr-70	167	24	in	in	ADP
abr-70	167	25	tight	tight	ADJ
abr-70	167	26	economic	economic	ADJ
abr-70	167	27	times	time	NOUN
abr-70	167	28	(	(	PUNCT
abr-70	167	29	previts	previt	NOUN
abr-70	167	30	&	&	CCONJ
abr-70	167	31	merino	merino	PROPN
abr-70	167	32	,	,	PUNCT
abr-70	167	33	1998	1998	NUM
abr-70	167	34	)	)	PUNCT
abr-70	167	35	.	.	PUNCT
abr-70	168	1	additionally	additionally	ADV
abr-70	168	2	,	,	PUNCT
abr-70	168	3	in	in	ADP
abr-70	168	4	spite	spite	NOUN
abr-70	168	5	of	of	ADP
abr-70	168	6	the	the	DET
abr-70	168	7	work	work	NOUN
abr-70	168	8	of	of	ADP
abr-70	168	9	the	the	DET
abr-70	168	10	committee	committee	NOUN
abr-70	168	11	on	on	ADP
abr-70	168	12	social	social	ADJ
abr-70	168	13	costs	cost	NOUN
abr-70	168	14	,	,	PUNCT
abr-70	168	15	the	the	DET
abr-70	168	16	fasb	fasb	NOUN
abr-70	168	17	never	never	ADV
abr-70	168	18	created	create	VERB
abr-70	168	19	any	any	DET
abr-70	168	20	standards	standard	NOUN
abr-70	168	21	on	on	ADP
abr-70	168	22	the	the	DET
abr-70	168	23	issue	issue	NOUN
abr-70	168	24	,	,	PUNCT
abr-70	168	25	which	which	PRON
abr-70	168	26	destroyed	destroy	VERB
abr-70	168	27	enforceability	enforceability	NOUN
abr-70	168	28	and	and	CCONJ
abr-70	168	29	consistency	consistency	NOUN
abr-70	168	30	of	of	ADP
abr-70	168	31	measurements	measurement	NOUN
abr-70	168	32	.	.	PUNCT
abr-70	169	1	however	however	ADV
abr-70	169	2	,	,	PUNCT
abr-70	169	3	pieces	piece	NOUN
abr-70	169	4	of	of	ADP
abr-70	169	5	social	social	ADJ
abr-70	169	6	accounting	accounting	NOUN
abr-70	169	7	,	,	PUNCT
abr-70	169	8	like	like	ADP
abr-70	169	9	the	the	DET
abr-70	169	10	triple	triple	ADJ
abr-70	169	11	bottom	bottom	ADJ
abr-70	169	12	line	line	NOUN
abr-70	169	13	and	and	CCONJ
abr-70	169	14	the	the	DET
abr-70	169	15	global	global	ADJ
abr-70	169	16	reporting	reporting	NOUN
abr-70	169	17	initiative	initiative	NOUN
abr-70	169	18	,	,	PUNCT
abr-70	169	19	have	have	AUX
abr-70	169	20	survived	survive	VERB
abr-70	169	21	.	.	PUNCT
abr-70	170	1	today	today	NOUN
abr-70	170	2	,	,	PUNCT
abr-70	170	3	the	the	DET
abr-70	170	4	inclusion	inclusion	NOUN
abr-70	170	5	of	of	ADP
abr-70	170	6	corporate	corporate	ADJ
abr-70	170	7	sustainability	sustainability	NOUN
abr-70	170	8	measures	measure	NOUN
abr-70	170	9	in	in	ADP
abr-70	170	10	external	external	ADJ
abr-70	170	11	reports	report	NOUN
abr-70	170	12	is	be	AUX
abr-70	170	13	gaining	gain	VERB
abr-70	170	14	acceptance	acceptance	NOUN
abr-70	170	15	.	.	PUNCT
abr-70	171	1	while	while	SCONJ
abr-70	171	2	most	most	ADJ
abr-70	171	3	social	social	ADJ
abr-70	171	4	accounting	accounting	NOUN
abr-70	171	5	efforts	effort	NOUN
abr-70	171	6	ended	end	VERB
abr-70	171	7	in	in	ADP
abr-70	171	8	the	the	DET
abr-70	171	9	late	late	ADJ
abr-70	171	10	1970s	1970	NOUN
abr-70	171	11	,	,	PUNCT
abr-70	171	12	some	some	DET
abr-70	171	13	companies	company	NOUN
abr-70	171	14	continued	continue	VERB
abr-70	171	15	to	to	PART
abr-70	171	16	provide	provide	VERB
abr-70	171	17	additional	additional	ADJ
abr-70	171	18	disclosures	disclosure	NOUN
abr-70	171	19	of	of	ADP
abr-70	171	20	social	social	ADJ
abr-70	171	21	activities	activity	NOUN
abr-70	171	22	throughout	throughout	ADP
abr-70	171	23	the	the	DET
abr-70	171	24	1980s	1980s	NUM
abr-70	171	25	.	.	PUNCT
abr-70	172	1	in	in	ADP
abr-70	172	2	the	the	DET
abr-70	172	3	1990s	1990	NOUN
abr-70	172	4	,	,	PUNCT
abr-70	172	5	the	the	DET
abr-70	172	6	standalone	standalone	ADJ
abr-70	172	7	social	social	ADJ
abr-70	172	8	accounting	accounting	NOUN
abr-70	172	9	reports	report	NOUN
abr-70	172	10	re	re	VERB
abr-70	172	11	-	-	VERB
abr-70	172	12	emerged	emerge	VERB
abr-70	172	13	–	–	PUNCT
abr-70	172	14	primarily	primarily	ADV
abr-70	172	15	in	in	ADP
abr-70	172	16	the	the	DET
abr-70	172	17	private	private	ADJ
abr-70	172	18	sector	sector	NOUN
abr-70	172	19	(	(	PUNCT
abr-70	172	20	gray	gray	ADJ
abr-70	172	21	,	,	PUNCT
abr-70	172	22	dillard	dillard	NOUN
abr-70	172	23	,	,	PUNCT
abr-70	172	24	&	&	CCONJ
abr-70	172	25	spence	spence	PROPN
abr-70	172	26	,	,	PUNCT
abr-70	172	27	2009	2009	NUM
abr-70	172	28	)	)	PUNCT
abr-70	172	29	.	.	PUNCT
abr-70	173	1	these	these	DET
abr-70	173	2	new	new	ADJ
abr-70	173	3	reports	report	NOUN
abr-70	173	4	have	have	AUX
abr-70	173	5	focused	focus	VERB
abr-70	173	6	primarily	primarily	ADV
abr-70	173	7	on	on	ADP
abr-70	173	8	corporate	corporate	ADJ
abr-70	173	9	sustainability	sustainability	NOUN
abr-70	173	10	and	and	CCONJ
abr-70	173	11	responsibility	responsibility	NOUN
abr-70	173	12	over	over	ADP
abr-70	173	13	societal	societal	ADJ
abr-70	173	14	resources	resource	NOUN
abr-70	173	15	,	,	PUNCT
abr-70	173	16	using	use	VERB
abr-70	173	17	new	new	ADJ
abr-70	173	18	measures	measure	NOUN
abr-70	173	19	such	such	ADJ
abr-70	173	20	as	as	ADP
abr-70	173	21	the	the	DET
abr-70	173	22	triple	triple	ADJ
abr-70	173	23	bottom	bottom	ADJ
abr-70	173	24	line	line	NOUN
abr-70	173	25	(	(	PUNCT
abr-70	173	26	tbl	tbl	NOUN
abr-70	173	27	)	)	PUNCT
abr-70	173	28	and	and	CCONJ
abr-70	173	29	the	the	DET
abr-70	173	30	global	global	ADJ
abr-70	173	31	reporting	reporting	NOUN
abr-70	173	32	initiative	initiative	NOUN
abr-70	173	33	(	(	PUNCT
abr-70	173	34	gri	gri	PROPN
abr-70	173	35	)	)	PUNCT
abr-70	173	36	.	.	PUNCT
abr-70	174	1	as	as	ADV
abr-70	174	2	recently	recently	ADV
abr-70	174	3	as	as	ADP
abr-70	174	4	2002	2002	NUM
abr-70	174	5	,	,	PUNCT
abr-70	174	6	the	the	DET
abr-70	174	7	environmental	environmental	ADJ
abr-70	174	8	management	management	NOUN
abr-70	174	9	accounting	accounting	NOUN
abr-70	174	10	network	network	NOUN
abr-70	174	11	was	be	AUX
abr-70	174	12	formed	form	VERB
abr-70	174	13	to	to	PART
abr-70	174	14	advocate	advocate	VERB
abr-70	174	15	for	for	ADP
abr-70	174	16	the	the	DET
abr-70	174	17	increased	increase	VERB
abr-70	174	18	use	use	NOUN
abr-70	174	19	of	of	ADP
abr-70	174	20	accounting	accounting	NOUN
abr-70	174	21	measures	measure	NOUN
abr-70	174	22	in	in	ADP
abr-70	174	23	corporate	corporate	ADJ
abr-70	174	24	sustainability	sustainability	NOUN
abr-70	174	25	(	(	PUNCT
abr-70	174	26	gray	gray	ADJ
abr-70	174	27	,	,	PUNCT
abr-70	174	28	et	et	NOUN
abr-70	174	29	management	management	NOUN
abr-70	174	30	theory	theory	NOUN
abr-70	174	31	’s	’s	PART
abr-70	174	32	impact	impact	NOUN
abr-70	174	33	on	on	ADP
abr-70	174	34	external	external	ADJ
abr-70	174	35	financial	financial	ADJ
abr-70	174	36	reporting	reporting	NOUN
abr-70	175	1	70	70	NUM
abr-70	175	2	al	al	PROPN
abr-70	175	3	.	.	PROPN
abr-70	175	4	,	,	PUNCT
abr-70	175	5	2009	2009	NUM
abr-70	175	6	)	)	PUNCT
abr-70	175	7	.	.	PUNCT
abr-70	176	1	though	though	SCONJ
abr-70	176	2	the	the	DET
abr-70	176	3	progress	progress	NOUN
abr-70	176	4	in	in	ADP
abr-70	176	5	academic	academic	ADJ
abr-70	176	6	literature	literature	NOUN
abr-70	176	7	has	have	AUX
abr-70	176	8	not	not	PART
abr-70	176	9	kept	keep	VERB
abr-70	176	10	pace	pace	NOUN
abr-70	176	11	,	,	PUNCT
abr-70	176	12	it	it	PRON
abr-70	176	13	appears	appear	VERB
abr-70	176	14	this	this	DET
abr-70	176	15	subject	subject	NOUN
abr-70	176	16	may	may	AUX
abr-70	176	17	again	again	ADV
abr-70	176	18	become	become	VERB
abr-70	176	19	one	one	NUM
abr-70	176	20	of	of	ADP
abr-70	176	21	interest	interest	NOUN
abr-70	176	22	for	for	ADP
abr-70	176	23	practitioners	practitioner	NOUN
abr-70	176	24	and	and	CCONJ
abr-70	176	25	academics	academic	NOUN
abr-70	176	26	.	.	PUNCT
abr-70	177	1	forward	forward	ADV
abr-70	177	2	-	-	PUNCT
abr-70	177	3	looking	look	VERB
abr-70	177	4	financial	financial	ADJ
abr-70	177	5	information	information	NOUN
abr-70	177	6	the	the	DET
abr-70	177	7	strategy	strategy	NOUN
abr-70	177	8	movement	movement	NOUN
abr-70	177	9	in	in	ADP
abr-70	177	10	management	management	NOUN
abr-70	177	11	theory	theory	NOUN
abr-70	177	12	has	have	AUX
abr-70	177	13	not	not	PART
abr-70	177	14	only	only	ADV
abr-70	177	15	helped	help	VERB
abr-70	177	16	to	to	PART
abr-70	177	17	create	create	VERB
abr-70	177	18	social	social	ADJ
abr-70	177	19	accounting	accounting	NOUN
abr-70	178	1	,	,	PUNCT
abr-70	178	2	it	it	PRON
abr-70	178	3	has	have	AUX
abr-70	178	4	also	also	ADV
abr-70	178	5	helped	help	VERB
abr-70	178	6	spawn	spawn	VERB
abr-70	178	7	forward	forward	ADV
abr-70	178	8	-	-	PUNCT
abr-70	178	9	looking	look	VERB
abr-70	178	10	financial	financial	ADJ
abr-70	178	11	information	information	NOUN
abr-70	178	12	and	and	CCONJ
abr-70	178	13	the	the	DET
abr-70	178	14	management	management	NOUN
abr-70	178	15	discussion	discussion	NOUN
abr-70	178	16	and	and	CCONJ
abr-70	178	17	analysis	analysis	NOUN
abr-70	178	18	section	section	NOUN
abr-70	178	19	of	of	ADP
abr-70	178	20	external	external	ADJ
abr-70	178	21	financial	financial	ADJ
abr-70	178	22	reporting	reporting	NOUN
abr-70	178	23	.	.	PUNCT
abr-70	179	1	in	in	ADP
abr-70	179	2	1979	1979	NUM
abr-70	179	3	the	the	DET
abr-70	179	4	securities	securities	PROPN
abr-70	179	5	and	and	CCONJ
abr-70	179	6	exchange	exchange	PROPN
abr-70	179	7	commission	commission	PROPN
abr-70	179	8	(	(	PUNCT
abr-70	179	9	sec	sec	PROPN
abr-70	179	10	)	)	PUNCT
abr-70	179	11	passed	pass	VERB
abr-70	179	12	rule	rule	NOUN
abr-70	179	13	175	175	NUM
abr-70	179	14	,	,	PUNCT
abr-70	179	15	which	which	PRON
abr-70	179	16	began	begin	VERB
abr-70	179	17	the	the	DET
abr-70	179	18	process	process	NOUN
abr-70	179	19	of	of	ADP
abr-70	179	20	establishing	establish	VERB
abr-70	179	21	guidance	guidance	NOUN
abr-70	179	22	and	and	CCONJ
abr-70	179	23	regulation	regulation	NOUN
abr-70	179	24	on	on	ADP
abr-70	179	25	the	the	DET
abr-70	179	26	topic	topic	NOUN
abr-70	179	27	of	of	ADP
abr-70	179	28	forward	forward	ADV
abr-70	179	29	-	-	PUNCT
abr-70	179	30	looking	look	VERB
abr-70	179	31	financial	financial	ADJ
abr-70	179	32	information	information	NOUN
abr-70	179	33	.	.	PUNCT
abr-70	180	1	leading	lead	VERB
abr-70	180	2	up	up	ADP
abr-70	180	3	to	to	ADP
abr-70	180	4	the	the	DET
abr-70	180	5	passage	passage	NOUN
abr-70	180	6	of	of	ADP
abr-70	180	7	this	this	DET
abr-70	180	8	rule	rule	NOUN
abr-70	180	9	,	,	PUNCT
abr-70	180	10	publically	publically	ADV
abr-70	180	11	traded	trade	VERB
abr-70	180	12	corporations	corporation	NOUN
abr-70	180	13	had	have	AUX
abr-70	180	14	predominantly	predominantly	ADV
abr-70	180	15	reported	report	VERB
abr-70	180	16	on	on	ADP
abr-70	180	17	historical	historical	ADJ
abr-70	180	18	financial	financial	ADJ
abr-70	180	19	information	information	NOUN
abr-70	180	20	included	include	VERB
abr-70	180	21	in	in	ADP
abr-70	180	22	the	the	DET
abr-70	180	23	balance	balance	NOUN
abr-70	180	24	sheet	sheet	NOUN
abr-70	180	25	,	,	PUNCT
abr-70	180	26	income	income	NOUN
abr-70	180	27	statement	statement	NOUN
abr-70	180	28	,	,	PUNCT
abr-70	180	29	and	and	CCONJ
abr-70	180	30	statement	statement	NOUN
abr-70	180	31	of	of	ADP
abr-70	180	32	cash	cash	NOUN
abr-70	180	33	flows	flow	NOUN
abr-70	180	34	.	.	PUNCT
abr-70	181	1	however	however	ADV
abr-70	181	2	,	,	PUNCT
abr-70	181	3	during	during	ADP
abr-70	181	4	the	the	DET
abr-70	181	5	mid-70s	mid-70	NOUN
abr-70	181	6	,	,	PUNCT
abr-70	181	7	corporations	corporation	NOUN
abr-70	181	8	began	begin	VERB
abr-70	181	9	to	to	PART
abr-70	181	10	reveal	reveal	VERB
abr-70	181	11	some	some	PRON
abr-70	181	12	of	of	ADP
abr-70	181	13	their	their	PRON
abr-70	181	14	strategic	strategic	ADJ
abr-70	181	15	thinking	thinking	NOUN
abr-70	181	16	by	by	ADP
abr-70	181	17	including	include	VERB
abr-70	181	18	projected	project	VERB
abr-70	181	19	earnings	earning	NOUN
abr-70	181	20	in	in	ADP
abr-70	181	21	their	their	PRON
abr-70	181	22	corporate	corporate	ADJ
abr-70	181	23	financial	financial	ADJ
abr-70	181	24	reports	report	NOUN
abr-70	181	25	.	.	PUNCT
abr-70	182	1	the	the	DET
abr-70	182	2	sec	sec	PROPN
abr-70	182	3	passed	pass	VERB
abr-70	182	4	rule	rule	NOUN
abr-70	182	5	175	175	NUM
abr-70	182	6	to	to	PART
abr-70	182	7	establish	establish	VERB
abr-70	182	8	a	a	DET
abr-70	182	9	safe	safe	ADJ
abr-70	182	10	harbor	harbor	NOUN
abr-70	182	11	to	to	PART
abr-70	182	12	encourage	encourage	VERB
abr-70	182	13	more	more	ADJ
abr-70	182	14	corporations	corporation	NOUN
abr-70	182	15	to	to	PART
abr-70	182	16	provide	provide	VERB
abr-70	182	17	this	this	DET
abr-70	182	18	type	type	NOUN
abr-70	182	19	of	of	ADP
abr-70	182	20	information	information	NOUN
abr-70	182	21	to	to	ADP
abr-70	182	22	investors	investor	NOUN
abr-70	182	23	and	and	CCONJ
abr-70	182	24	mitigate	mitigate	VERB
abr-70	182	25	their	their	PRON
abr-70	182	26	liability	liability	NOUN
abr-70	182	27	for	for	ADP
abr-70	182	28	providing	provide	VERB
abr-70	182	29	potentially	potentially	ADV
abr-70	182	30	misleading	misleading	ADJ
abr-70	182	31	information	information	NOUN
abr-70	182	32	.	.	PUNCT
abr-70	183	1	just	just	ADV
abr-70	183	2	a	a	DET
abr-70	183	3	year	year	NOUN
abr-70	183	4	later	later	ADV
abr-70	183	5	,	,	PUNCT
abr-70	183	6	the	the	DET
abr-70	183	7	sec	sec	PROPN
abr-70	183	8	(	(	PUNCT
abr-70	183	9	1980	1980	NUM
abr-70	183	10	)	)	PUNCT
abr-70	183	11	passed	pass	VERB
abr-70	183	12	release	release	NOUN
abr-70	183	13	no.33	no.33	PROPN
abr-70	183	14	-	-	PUNCT
abr-70	183	15	6231	6231	NUM
abr-70	183	16	requiring	require	VERB
abr-70	183	17	a	a	DET
abr-70	183	18	management	management	NOUN
abr-70	183	19	discussion	discussion	NOUN
abr-70	183	20	and	and	CCONJ
abr-70	183	21	analysis	analysis	NOUN
abr-70	183	22	(	(	PUNCT
abr-70	183	23	md&a	md&a	PROPN
abr-70	183	24	)	)	PUNCT
abr-70	183	25	section	section	NOUN
abr-70	183	26	to	to	PART
abr-70	183	27	be	be	AUX
abr-70	183	28	added	add	VERB
abr-70	183	29	to	to	ADP
abr-70	183	30	the	the	DET
abr-70	183	31	annual	annual	ADJ
abr-70	183	32	financial	financial	ADJ
abr-70	183	33	reports	report	NOUN
abr-70	183	34	of	of	ADP
abr-70	183	35	publically	publically	ADV
abr-70	183	36	traded	trade	VERB
abr-70	183	37	firms	firm	NOUN
abr-70	183	38	.	.	PUNCT
abr-70	184	1	as	as	SCONJ
abr-70	184	2	stated	state	VERB
abr-70	184	3	by	by	ADP
abr-70	184	4	the	the	DET
abr-70	184	5	sec	sec	PROPN
abr-70	184	6	,	,	PUNCT
abr-70	184	7	the	the	DET
abr-70	184	8	primary	primary	ADJ
abr-70	184	9	objective	objective	NOUN
abr-70	184	10	of	of	ADP
abr-70	184	11	this	this	DET
abr-70	184	12	requirement	requirement	NOUN
abr-70	184	13	was	be	AUX
abr-70	184	14	to	to	PART
abr-70	184	15	provide	provide	VERB
abr-70	184	16	additional	additional	ADJ
abr-70	184	17	information	information	NOUN
abr-70	184	18	to	to	ADP
abr-70	184	19	investors	investor	NOUN
abr-70	184	20	regarding	regard	VERB
abr-70	184	21	the	the	DET
abr-70	184	22	entity	entity	NOUN
abr-70	184	23	’s	’s	PART
abr-70	184	24	purpose	purpose	NOUN
abr-70	184	25	,	,	PUNCT
abr-70	184	26	operations	operation	NOUN
abr-70	184	27	,	,	PUNCT
abr-70	184	28	and	and	CCONJ
abr-70	184	29	future	future	ADJ
abr-70	184	30	expectations	expectation	NOUN
abr-70	184	31	(	(	PUNCT
abr-70	184	32	sec	sec	PROPN
abr-70	184	33	,	,	PUNCT
abr-70	184	34	1980	1980	NUM
abr-70	184	35	)	)	PUNCT
abr-70	184	36	.	.	PUNCT
abr-70	185	1	the	the	DET
abr-70	185	2	policy	policy	NOUN
abr-70	185	3	stated	state	VERB
abr-70	185	4	that	that	SCONJ
abr-70	185	5	md&a	md&a	PROPN
abr-70	185	6	should	should	AUX
abr-70	185	7	address	address	VERB
abr-70	185	8	five	five	NUM
abr-70	185	9	specific	specific	ADJ
abr-70	185	10	areas	area	NOUN
abr-70	185	11	:	:	PUNCT
abr-70	185	12	operations	operation	NOUN
abr-70	185	13	,	,	PUNCT
abr-70	185	14	financial	financial	ADJ
abr-70	185	15	condition	condition	NOUN
abr-70	185	16	,	,	PUNCT
abr-70	185	17	liquidity	liquidity	NOUN
abr-70	185	18	,	,	PUNCT
abr-70	185	19	forward	forward	ADV
abr-70	185	20	-	-	PUNCT
abr-70	185	21	looking	look	VERB
abr-70	185	22	information	information	NOUN
abr-70	185	23	,	,	PUNCT
abr-70	185	24	and	and	CCONJ
abr-70	185	25	risk	risk	NOUN
abr-70	185	26	and	and	CCONJ
abr-70	185	27	uncertainty	uncertainty	NOUN
abr-70	185	28	(	(	PUNCT
abr-70	185	29	emphasis	emphasis	NOUN
abr-70	185	30	mine	mine	NOUN
abr-70	185	31	)	)	PUNCT
abr-70	185	32	.	.	PUNCT
abr-70	186	1	though	though	SCONJ
abr-70	186	2	currently	currently	ADV
abr-70	186	3	these	these	PRON
abr-70	186	4	are	be	AUX
abr-70	186	5	requirements	requirement	NOUN
abr-70	186	6	for	for	ADP
abr-70	186	7	all	all	DET
abr-70	186	8	corporate	corporate	ADJ
abr-70	186	9	financial	financial	ADJ
abr-70	186	10	reports	report	NOUN
abr-70	186	11	,	,	PUNCT
abr-70	186	12	they	they	PRON
abr-70	186	13	started	start	VERB
abr-70	186	14	with	with	ADP
abr-70	186	15	a	a	DET
abr-70	186	16	few	few	ADJ
abr-70	186	17	select	select	ADJ
abr-70	186	18	firms	firm	NOUN
abr-70	186	19	attempting	attempt	VERB
abr-70	186	20	to	to	PART
abr-70	186	21	disseminate	disseminate	VERB
abr-70	186	22	specific	specific	ADJ
abr-70	186	23	pieces	piece	NOUN
abr-70	186	24	of	of	ADP
abr-70	186	25	corporate	corporate	ADJ
abr-70	186	26	strategy	strategy	NOUN
abr-70	186	27	to	to	PART
abr-70	186	28	current	current	ADJ
abr-70	186	29	and	and	CCONJ
abr-70	186	30	potential	potential	ADJ
abr-70	186	31	investors	investor	NOUN
abr-70	186	32	.	.	PUNCT
abr-70	187	1	the	the	DET
abr-70	187	2	future	future	NOUN
abr-70	187	3	the	the	DET
abr-70	187	4	influence	influence	NOUN
abr-70	187	5	of	of	ADP
abr-70	187	6	management	management	NOUN
abr-70	187	7	theory	theory	NOUN
abr-70	187	8	on	on	ADP
abr-70	187	9	external	external	ADJ
abr-70	187	10	financial	financial	ADJ
abr-70	187	11	reporting	reporting	NOUN
abr-70	187	12	is	be	AUX
abr-70	187	13	substantial	substantial	ADJ
abr-70	187	14	and	and	CCONJ
abr-70	187	15	intriguing	intriguing	ADJ
abr-70	187	16	.	.	PUNCT
abr-70	188	1	knowing	know	VERB
abr-70	188	2	the	the	DET
abr-70	188	3	ongoing	ongoing	ADJ
abr-70	188	4	impact	impact	NOUN
abr-70	188	5	of	of	ADP
abr-70	188	6	management	management	NOUN
abr-70	188	7	theory	theory	NOUN
abr-70	188	8	on	on	ADP
abr-70	188	9	accounting	accounting	NOUN
abr-70	188	10	,	,	PUNCT
abr-70	188	11	the	the	DET
abr-70	188	12	logical	logical	ADJ
abr-70	188	13	question	question	NOUN
abr-70	188	14	is	be	AUX
abr-70	188	15	to	to	PART
abr-70	188	16	ask	ask	VERB
abr-70	188	17	if	if	SCONJ
abr-70	188	18	the	the	DET
abr-70	188	19	past	past	NOUN
abr-70	188	20	will	will	AUX
abr-70	188	21	be	be	AUX
abr-70	188	22	prologue	prologue	NOUN
abr-70	188	23	for	for	ADP
abr-70	188	24	the	the	DET
abr-70	188	25	future	future	NOUN
abr-70	188	26	of	of	ADP
abr-70	188	27	financial	financial	ADJ
abr-70	188	28	reporting	reporting	NOUN
abr-70	188	29	.	.	PUNCT
abr-70	189	1	more	more	ADV
abr-70	189	2	specifically	specifically	ADV
abr-70	189	3	,	,	PUNCT
abr-70	189	4	how	how	SCONJ
abr-70	189	5	will	will	AUX
abr-70	189	6	management	management	NOUN
abr-70	189	7	theory	theory	NOUN
abr-70	189	8	continue	continue	VERB
abr-70	189	9	to	to	PART
abr-70	189	10	impact	impact	VERB
abr-70	189	11	the	the	DET
abr-70	189	12	future	future	NOUN
abr-70	189	13	of	of	ADP
abr-70	189	14	financial	financial	ADJ
abr-70	189	15	reporting	reporting	NOUN
abr-70	189	16	?	?	PUNCT
abr-70	190	1	while	while	SCONJ
abr-70	190	2	new	new	ADJ
abr-70	190	3	,	,	PUNCT
abr-70	190	4	major	major	ADJ
abr-70	190	5	threads	thread	NOUN
abr-70	190	6	of	of	ADP
abr-70	190	7	management	management	NOUN
abr-70	190	8	theory	theory	NOUN
abr-70	190	9	have	have	AUX
abr-70	190	10	emerged	emerge	VERB
abr-70	190	11	since	since	SCONJ
abr-70	190	12	the	the	DET
abr-70	190	13	strategy	strategy	NOUN
abr-70	190	14	movement	movement	NOUN
abr-70	190	15	(	(	PUNCT
abr-70	190	16	see	see	VERB
abr-70	190	17	leadership	leadership	NOUN
abr-70	190	18	and	and	CCONJ
abr-70	190	19	strategic	strategic	ADJ
abr-70	190	20	leadership	leadership	NOUN
abr-70	190	21	)	)	PUNCT
abr-70	190	22	,	,	PUNCT
abr-70	190	23	it	it	PRON
abr-70	190	24	would	would	AUX
abr-70	190	25	appear	appear	VERB
abr-70	190	26	that	that	SCONJ
abr-70	190	27	financial	financial	ADJ
abr-70	190	28	reporting	reporting	NOUN
abr-70	190	29	is	be	AUX
abr-70	190	30	still	still	ADV
abr-70	190	31	being	be	AUX
abr-70	190	32	deeply	deeply	ADV
abr-70	190	33	impacted	impact	VERB
abr-70	190	34	by	by	ADP
abr-70	190	35	the	the	DET
abr-70	190	36	focus	focus	NOUN
abr-70	190	37	on	on	ADP
abr-70	190	38	strategy	strategy	NOUN
abr-70	190	39	.	.	PUNCT
abr-70	191	1	an	an	DET
abr-70	191	2	issue	issue	NOUN
abr-70	191	3	that	that	PRON
abr-70	191	4	is	be	AUX
abr-70	191	5	now	now	ADV
abr-70	191	6	receiving	receive	VERB
abr-70	191	7	much	much	ADJ
abr-70	191	8	press	press	NOUN
abr-70	191	9	,	,	PUNCT
abr-70	191	10	often	often	ADV
abr-70	191	11	negative	negative	ADJ
abr-70	191	12	,	,	PUNCT
abr-70	191	13	and	and	CCONJ
abr-70	191	14	the	the	DET
abr-70	191	15	full	full	ADJ
abr-70	191	16	attention	attention	NOUN
abr-70	191	17	of	of	ADP
abr-70	191	18	standard	standard	ADJ
abr-70	191	19	setters	setter	NOUN
abr-70	191	20	is	be	AUX
abr-70	191	21	the	the	DET
abr-70	191	22	call	call	NOUN
abr-70	191	23	for	for	ADP
abr-70	191	24	forward	forward	ADV
abr-70	191	25	-	-	PUNCT
abr-70	191	26	looking	look	VERB
abr-70	191	27	and	and	CCONJ
abr-70	191	28	fair	fair	ADJ
abr-70	191	29	value	value	NOUN
abr-70	191	30	financial	financial	ADJ
abr-70	191	31	information	information	NOUN
abr-70	191	32	.	.	PUNCT
abr-70	192	1	because	because	SCONJ
abr-70	192	2	these	these	DET
abr-70	192	3	measurements	measurement	NOUN
abr-70	192	4	often	often	ADV
abr-70	192	5	involve	involve	VERB
abr-70	192	6	the	the	DET
abr-70	192	7	use	use	NOUN
abr-70	192	8	of	of	ADP
abr-70	192	9	projected	project	VERB
abr-70	192	10	cash	cash	NOUN
abr-70	192	11	flows	flow	NOUN
abr-70	192	12	,	,	PUNCT
abr-70	192	13	there	there	PRON
abr-70	192	14	must	must	AUX
abr-70	192	15	be	be	AUX
abr-70	192	16	consideration	consideration	NOUN
abr-70	192	17	given	give	VERB
abr-70	192	18	to	to	ADP
abr-70	192	19	the	the	DET
abr-70	192	20	models	model	NOUN
abr-70	192	21	and	and	CCONJ
abr-70	192	22	discount	discount	NOUN
abr-70	192	23	factors	factor	NOUN
abr-70	192	24	used	use	VERB
abr-70	192	25	.	.	PUNCT
abr-70	193	1	these	these	DET
abr-70	193	2	models	model	NOUN
abr-70	193	3	and	and	CCONJ
abr-70	193	4	discount	discount	NOUN
abr-70	193	5	factors	factor	NOUN
abr-70	193	6	are	be	AUX
abr-70	193	7	“	"	PUNCT
abr-70	193	8	a	a	DET
abr-70	193	9	function	function	NOUN
abr-70	193	10	of	of	ADP
abr-70	193	11	management	management	NOUN
abr-70	193	12	’s	’s	PART
abr-70	193	13	future	future	ADJ
abr-70	193	14	actions	action	NOUN
abr-70	193	15	,	,	PUNCT
abr-70	193	16	including	include	VERB
abr-70	193	17	managers	manager	NOUN
abr-70	193	18	’	’	PART
abr-70	193	19	conceptualization	conceptualization	NOUN
abr-70	193	20	and	and	CCONJ
abr-70	193	21	implementation	implementation	NOUN
abr-70	193	22	of	of	ADP
abr-70	193	23	firm	firm	ADJ
abr-70	193	24	strategy	strategy	NOUN
abr-70	193	25	”	"	PUNCT
abr-70	193	26	(	(	PUNCT
abr-70	193	27	ramanna	ramanna	PROPN
abr-70	193	28	&	&	CCONJ
abr-70	193	29	watts	watts	PROPN
abr-70	193	30	,	,	PUNCT
abr-70	193	31	2012	2012	NUM
abr-70	193	32	)	)	PUNCT
abr-70	193	33	.	.	PUNCT
abr-70	194	1	therefore	therefore	ADV
abr-70	194	2	,	,	PUNCT
abr-70	194	3	it	it	PRON
abr-70	194	4	is	be	AUX
abr-70	194	5	imperative	imperative	ADJ
abr-70	194	6	that	that	SCONJ
abr-70	194	7	external	external	ADJ
abr-70	194	8	users	user	NOUN
abr-70	194	9	have	have	VERB
abr-70	194	10	access	access	NOUN
abr-70	194	11	to	to	ADP
abr-70	194	12	key	key	ADJ
abr-70	194	13	pieces	piece	NOUN
abr-70	194	14	of	of	ADP
abr-70	194	15	strategy	strategy	NOUN
abr-70	194	16	,	,	PUNCT
abr-70	194	17	provided	provide	VERB
abr-70	194	18	in	in	ADP
abr-70	194	19	the	the	DET
abr-70	194	20	notes	note	NOUN
abr-70	194	21	to	to	ADP
abr-70	194	22	the	the	DET
abr-70	194	23	financial	financial	ADJ
abr-70	194	24	statements	statement	NOUN
abr-70	194	25	,	,	PUNCT
abr-70	194	26	in	in	ADP
abr-70	194	27	order	order	NOUN
abr-70	194	28	to	to	PART
abr-70	194	29	make	make	VERB
abr-70	194	30	independent	independent	ADJ
abr-70	194	31	verifications	verification	NOUN
abr-70	194	32	and	and	CCONJ
abr-70	194	33	assess	assess	VERB
abr-70	194	34	the	the	DET
abr-70	194	35	quality	quality	NOUN
abr-70	194	36	of	of	ADP
abr-70	194	37	management	management	NOUN
abr-70	194	38	’s	’s	PART
abr-70	194	39	estimates	estimate	NOUN
abr-70	194	40	.	.	PUNCT
abr-70	195	1	while	while	SCONJ
abr-70	195	2	fasb	fasb	NOUN
abr-70	195	3	has	have	AUX
abr-70	195	4	made	make	VERB
abr-70	195	5	promulgations	promulgation	NOUN
abr-70	195	6	in	in	ADP
abr-70	195	7	sfas	sfas	NOUN
abr-70	195	8	157	157	NUM
abr-70	195	9	(	(	PUNCT
abr-70	195	10	fasb	fasb	NOUN
abr-70	195	11	,	,	PUNCT
abr-70	195	12	2006	2006	NUM
abr-70	195	13	)	)	PUNCT
abr-70	195	14	addressing	address	VERB
abr-70	195	15	these	these	DET
abr-70	195	16	informational	informational	ADJ
abr-70	195	17	needs	need	NOUN
abr-70	195	18	,	,	PUNCT
abr-70	195	19	they	they	PRON
abr-70	195	20	do	do	AUX
abr-70	195	21	not	not	PART
abr-70	195	22	currently	currently	ADV
abr-70	195	23	require	require	VERB
abr-70	195	24	the	the	DET
abr-70	195	25	needed	needed	ADJ
abr-70	195	26	disclosure	disclosure	NOUN
abr-70	195	27	to	to	PART
abr-70	195	28	make	make	VERB
abr-70	195	29	independent	independent	ADJ
abr-70	195	30	verifications	verification	NOUN
abr-70	195	31	.	.	PUNCT
abr-70	196	1	international	international	ADJ
abr-70	196	2	financial	financial	ADJ
abr-70	196	3	reporting	reporting	NOUN
abr-70	196	4	standards	standard	NOUN
abr-70	196	5	(	(	PUNCT
abr-70	196	6	ifrs	ifrs	NOUN
abr-70	196	7	)	)	PUNCT
abr-70	196	8	contain	contain	VERB
abr-70	196	9	the	the	DET
abr-70	196	10	same	same	ADJ
abr-70	196	11	weakness	weakness	NOUN
abr-70	196	12	.	.	PUNCT
abr-70	197	1	this	this	PRON
abr-70	197	2	is	be	AUX
abr-70	197	3	not	not	PART
abr-70	197	4	surprising	surprising	ADJ
abr-70	197	5	as	as	ADP
abr-70	197	6	the	the	DET
abr-70	197	7	fasb	fasb	NOUN
abr-70	197	8	and	and	CCONJ
abr-70	197	9	the	the	DET
abr-70	197	10	international	international	ADJ
abr-70	197	11	accounting	accounting	NOUN
abr-70	197	12	standards	standard	NOUN
abr-70	197	13	board	board	NOUN
abr-70	197	14	(	(	PUNCT
abr-70	197	15	iasb	iasb	PROPN
abr-70	197	16	)	)	PUNCT
abr-70	197	17	have	have	AUX
abr-70	197	18	worked	work	VERB
abr-70	197	19	to	to	PART
abr-70	197	20	converge	converge	VERB
abr-70	197	21	their	their	PRON
abr-70	197	22	standards	standard	NOUN
abr-70	197	23	in	in	ADP
abr-70	197	24	accordance	accordance	NOUN
abr-70	197	25	with	with	ADP
abr-70	197	26	the	the	DET
abr-70	197	27	norwalk	norwalk	NOUN
abr-70	197	28	agreement	agreement	NOUN
abr-70	197	29	of	of	ADP
abr-70	197	30	2002	2002	NUM
abr-70	197	31	and	and	CCONJ
abr-70	197	32	subsequent	subsequent	ADJ
abr-70	197	33	memorandums	memorandum	NOUN
abr-70	197	34	of	of	ADP
abr-70	197	35	understanding	understanding	NOUN
abr-70	197	36	(	(	PUNCT
abr-70	197	37	mou	mou	PROPN
abr-70	197	38	)	)	PUNCT
abr-70	197	39	in	in	ADP
abr-70	197	40	2006	2006	NUM
abr-70	197	41	,	,	PUNCT
abr-70	197	42	2008	2008	NUM
abr-70	197	43	,	,	PUNCT
abr-70	197	44	and	and	CCONJ
abr-70	197	45	2010	2010	NUM
abr-70	197	46	.	.	PUNCT
abr-70	198	1	as	as	SCONJ
abr-70	198	2	stated	state	VERB
abr-70	198	3	in	in	ADP
abr-70	198	4	their	their	PRON
abr-70	198	5	2006	2006	NUM
abr-70	198	6	mou	mou	PROPN
abr-70	198	7	,	,	PUNCT
abr-70	198	8	one	one	NUM
abr-70	198	9	of	of	ADP
abr-70	198	10	the	the	DET
abr-70	198	11	significant	significant	ADJ
abr-70	198	12	projects	project	NOUN
abr-70	198	13	undertaken	undertake	VERB
abr-70	198	14	by	by	ADP
abr-70	198	15	the	the	DET
abr-70	198	16	two	two	NUM
abr-70	198	17	standard	standard	ADJ
abr-70	198	18	-	-	PUNCT
abr-70	198	19	setters	setter	NOUN
abr-70	198	20	was	be	AUX
abr-70	198	21	fair	fair	ADJ
abr-70	198	22	value	value	NOUN
abr-70	198	23	measurements	measurement	NOUN
abr-70	198	24	71	71	NUM
abr-70	198	25	(	(	PUNCT
abr-70	198	26	financial	financial	ADJ
abr-70	198	27	accounting	accounting	NOUN
abr-70	198	28	standards	standards	PROPN
abr-70	198	29	board	board	NOUN
abr-70	198	30	,	,	PUNCT
abr-70	198	31	2006	2006	NUM
abr-70	198	32	)	)	PUNCT
abr-70	198	33	.	.	PUNCT
abr-70	199	1	in	in	ADP
abr-70	199	2	response	response	NOUN
abr-70	199	3	to	to	PART
abr-70	199	4	sfas	sfas	VERB
abr-70	199	5	157	157	NUM
abr-70	199	6	,	,	PUNCT
abr-70	199	7	the	the	DET
abr-70	199	8	iasb	iasb	NOUN
abr-70	199	9	released	release	VERB
abr-70	199	10	ias	ia	NOUN
abr-70	199	11	13	13	NUM
abr-70	199	12	in	in	ADP
abr-70	199	13	may	may	PROPN
abr-70	199	14	of	of	ADP
abr-70	199	15	2011	2011	NUM
abr-70	199	16	.	.	PUNCT
abr-70	200	1	while	while	SCONJ
abr-70	200	2	ias	ias	PROPN
abr-70	200	3	13	13	NUM
abr-70	200	4	does	do	AUX
abr-70	200	5	require	require	VERB
abr-70	200	6	companies	company	NOUN
abr-70	200	7	to	to	PART
abr-70	200	8	disclose	disclose	VERB
abr-70	200	9	their	their	PRON
abr-70	200	10	methods	method	NOUN
abr-70	200	11	and	and	CCONJ
abr-70	200	12	significant	significant	ADJ
abr-70	200	13	assumptions	assumption	NOUN
abr-70	200	14	of	of	ADP
abr-70	200	15	fair	fair	ADJ
abr-70	200	16	value	value	NOUN
abr-70	200	17	measurements	measurement	NOUN
abr-70	200	18	,	,	PUNCT
abr-70	200	19	they	they	PRON
abr-70	200	20	do	do	AUX
abr-70	200	21	not	not	PART
abr-70	200	22	require	require	VERB
abr-70	200	23	companies	company	NOUN
abr-70	200	24	to	to	PART
abr-70	200	25	disclose	disclose	VERB
abr-70	200	26	their	their	PRON
abr-70	200	27	discount	discount	NOUN
abr-70	200	28	rates	rate	NOUN
abr-70	200	29	.	.	PUNCT
abr-70	201	1	this	this	PRON
abr-70	201	2	obviously	obviously	ADV
abr-70	201	3	leads	lead	VERB
abr-70	201	4	to	to	ADP
abr-70	201	5	greater	great	ADJ
abr-70	201	6	“	"	PUNCT
abr-70	201	7	information	information	NOUN
abr-70	201	8	asymmetry	asymmetry	NOUN
abr-70	201	9	between	between	ADP
abr-70	201	10	preparers	preparer	NOUN
abr-70	201	11	and	and	CCONJ
abr-70	201	12	users	user	NOUN
abr-70	201	13	”	"	PUNCT
abr-70	201	14	(	(	PUNCT
abr-70	201	15	palea	palea	NOUN
abr-70	201	16	&	&	CCONJ
abr-70	201	17	maino	maino	PROPN
abr-70	201	18	,	,	PUNCT
abr-70	201	19	2013	2013	NUM
abr-70	201	20	,	,	PUNCT
abr-70	201	21	266	266	NUM
abr-70	201	22	)	)	PUNCT
abr-70	201	23	.	.	PUNCT
abr-70	202	1	in	in	ADP
abr-70	202	2	spite	spite	NOUN
abr-70	202	3	of	of	ADP
abr-70	202	4	the	the	DET
abr-70	202	5	progress	progress	NOUN
abr-70	202	6	made	make	VERB
abr-70	202	7	on	on	ADP
abr-70	202	8	sfas	sfas	NOUN
abr-70	202	9	157	157	NUM
abr-70	202	10	and	and	CCONJ
abr-70	202	11	ifrs	ifrs	PROPN
abr-70	202	12	13	13	NUM
abr-70	202	13	(	(	PUNCT
abr-70	202	14	iasb	iasb	NOUN
abr-70	202	15	,	,	PUNCT
abr-70	202	16	2013	2013	NUM
abr-70	202	17	)	)	PUNCT
abr-70	202	18	,	,	PUNCT
abr-70	202	19	the	the	DET
abr-70	202	20	sec	sec	PROPN
abr-70	202	21	has	have	AUX
abr-70	202	22	backed	back	VERB
abr-70	202	23	off	off	ADP
abr-70	202	24	of	of	ADP
abr-70	202	25	their	their	PRON
abr-70	202	26	convergence	convergence	NOUN
abr-70	202	27	project	project	NOUN
abr-70	202	28	with	with	ADP
abr-70	202	29	the	the	DET
abr-70	202	30	iasb	iasb	NOUN
abr-70	202	31	.	.	PUNCT
abr-70	203	1	in	in	ADP
abr-70	203	2	july	july	PROPN
abr-70	203	3	,	,	PUNCT
abr-70	203	4	2012	2012	NUM
abr-70	203	5	the	the	DET
abr-70	203	6	sec	sec	PROPN
abr-70	203	7	released	release	VERB
abr-70	203	8	a	a	DET
abr-70	203	9	report	report	NOUN
abr-70	203	10	claiming	claim	VERB
abr-70	203	11	that	that	SCONJ
abr-70	203	12	there	there	PRON
abr-70	203	13	was	be	VERB
abr-70	203	14	little	little	ADJ
abr-70	203	15	support	support	NOUN
abr-70	203	16	in	in	ADP
abr-70	203	17	the	the	DET
abr-70	203	18	u.s	u.s	PROPN
abr-70	203	19	.	.	PROPN
abr-70	203	20	capital	capital	NOUN
abr-70	203	21	markets	market	NOUN
abr-70	203	22	for	for	ADP
abr-70	203	23	iasb	iasb	ADJ
abr-70	203	24	authority	authority	NOUN
abr-70	203	25	over	over	ADP
abr-70	203	26	accounting	accounting	NOUN
abr-70	203	27	standards	standard	NOUN
abr-70	203	28	(	(	PUNCT
abr-70	203	29	kaya	kaya	PROPN
abr-70	203	30	&	&	CCONJ
abr-70	203	31	pillhofer	pillhofer	PROPN
abr-70	203	32	,	,	PUNCT
abr-70	203	33	2013	2013	NUM
abr-70	203	34	)	)	PUNCT
abr-70	203	35	.	.	PUNCT
abr-70	204	1	while	while	SCONJ
abr-70	204	2	the	the	DET
abr-70	204	3	fasb	fasb	NOUN
abr-70	204	4	and	and	CCONJ
abr-70	204	5	iasb	iasb	NOUN
abr-70	204	6	will	will	AUX
abr-70	204	7	still	still	ADV
abr-70	204	8	continue	continue	VERB
abr-70	204	9	to	to	PART
abr-70	204	10	work	work	VERB
abr-70	204	11	together	together	ADV
abr-70	204	12	on	on	ADP
abr-70	204	13	specific	specific	ADJ
abr-70	204	14	reporting	reporting	NOUN
abr-70	204	15	objectives	objective	NOUN
abr-70	204	16	,	,	PUNCT
abr-70	204	17	this	this	DET
abr-70	204	18	report	report	NOUN
abr-70	204	19	made	make	VERB
abr-70	204	20	it	it	PRON
abr-70	204	21	clear	clear	ADJ
abr-70	204	22	that	that	SCONJ
abr-70	204	23	total	total	ADJ
abr-70	204	24	convergence	convergence	NOUN
abr-70	204	25	with	with	ADP
abr-70	204	26	or	or	CCONJ
abr-70	204	27	adoption	adoption	NOUN
abr-70	204	28	of	of	ADP
abr-70	204	29	ifrs	ifrs	NOUN
abr-70	204	30	by	by	ADP
abr-70	204	31	the	the	DET
abr-70	204	32	united	united	PROPN
abr-70	204	33	states	states	PROPN
abr-70	204	34	will	will	AUX
abr-70	204	35	not	not	PART
abr-70	204	36	be	be	AUX
abr-70	204	37	forthcoming	forthcoming	ADJ
abr-70	204	38	in	in	ADP
abr-70	204	39	the	the	DET
abr-70	204	40	near	near	ADJ
abr-70	204	41	future	future	NOUN
abr-70	204	42	.	.	PUNCT
abr-70	205	1	given	give	VERB
abr-70	205	2	these	these	DET
abr-70	205	3	recent	recent	ADJ
abr-70	205	4	developments	development	NOUN
abr-70	205	5	,	,	PUNCT
abr-70	205	6	it	it	PRON
abr-70	205	7	will	will	AUX
abr-70	205	8	be	be	AUX
abr-70	205	9	interesting	interesting	ADJ
abr-70	205	10	to	to	PART
abr-70	205	11	watch	watch	VERB
abr-70	205	12	how	how	SCONJ
abr-70	205	13	far	far	ADV
abr-70	205	14	each	each	PRON
abr-70	205	15	of	of	ADP
abr-70	205	16	these	these	DET
abr-70	205	17	standard	standard	ADJ
abr-70	205	18	setters	setter	NOUN
abr-70	205	19	will	will	AUX
abr-70	205	20	push	push	VERB
abr-70	205	21	the	the	DET
abr-70	205	22	requirements	requirement	NOUN
abr-70	205	23	for	for	ADP
abr-70	205	24	disclosure	disclosure	NOUN
abr-70	205	25	of	of	ADP
abr-70	205	26	proprietary	proprietary	ADJ
abr-70	205	27	,	,	PUNCT
abr-70	205	28	corporate	corporate	ADJ
abr-70	205	29	strategy	strategy	NOUN
abr-70	205	30	.	.	PUNCT
abr-70	206	1	while	while	SCONJ
abr-70	206	2	some	some	DET
abr-70	206	3	reporting	reporting	NOUN
abr-70	206	4	entities	entity	NOUN
abr-70	206	5	will	will	AUX
abr-70	206	6	wait	wait	VERB
abr-70	206	7	on	on	ADP
abr-70	206	8	standard	standard	ADJ
abr-70	206	9	setters	setter	NOUN
abr-70	206	10	to	to	PART
abr-70	206	11	require	require	VERB
abr-70	206	12	additional	additional	ADJ
abr-70	206	13	disclosures	disclosure	NOUN
abr-70	206	14	,	,	PUNCT
abr-70	206	15	other	other	ADJ
abr-70	206	16	entities	entity	NOUN
abr-70	206	17	are	be	AUX
abr-70	206	18	seeking	seek	VERB
abr-70	206	19	to	to	PART
abr-70	206	20	be	be	AUX
abr-70	206	21	on	on	ADP
abr-70	206	22	the	the	DET
abr-70	206	23	leading	lead	VERB
abr-70	206	24	edge	edge	NOUN
abr-70	206	25	of	of	ADP
abr-70	206	26	financial	financial	ADJ
abr-70	206	27	reporting	reporting	NOUN
abr-70	206	28	innovation	innovation	NOUN
abr-70	206	29	.	.	PUNCT
abr-70	207	1	in	in	ADP
abr-70	207	2	recent	recent	ADJ
abr-70	207	3	years	year	NOUN
abr-70	207	4	,	,	PUNCT
abr-70	207	5	the	the	DET
abr-70	207	6	impact	impact	NOUN
abr-70	207	7	of	of	ADP
abr-70	207	8	the	the	DET
abr-70	207	9	strategy	strategy	NOUN
abr-70	207	10	movement	movement	NOUN
abr-70	207	11	has	have	AUX
abr-70	207	12	spawned	spawn	VERB
abr-70	207	13	the	the	DET
abr-70	207	14	international	international	ADJ
abr-70	207	15	integrated	integrated	ADJ
abr-70	207	16	reporting	reporting	NOUN
abr-70	207	17	council	council	NOUN
abr-70	207	18	(	(	PUNCT
abr-70	207	19	iirc	iirc	ADV
abr-70	207	20	)	)	PUNCT
abr-70	207	21	,	,	PUNCT
abr-70	207	22	which	which	PRON
abr-70	207	23	seeks	seek	VERB
abr-70	207	24	to	to	PART
abr-70	207	25	redefine	redefine	VERB
abr-70	207	26	financial	financial	ADJ
abr-70	207	27	reporting	reporting	NOUN
abr-70	207	28	by	by	ADP
abr-70	207	29	providing	provide	VERB
abr-70	207	30	integrated	integrated	ADJ
abr-70	207	31	reports	report	NOUN
abr-70	207	32	that	that	SCONJ
abr-70	207	33	“	"	PUNCT
abr-70	207	34	report….an	report….an	PROPN
abr-70	207	35	organization	organization	NOUN
abr-70	207	36	’s	’s	PART
abr-70	207	37	ability	ability	NOUN
abr-70	207	38	to	to	PART
abr-70	207	39	create	create	VERB
abr-70	207	40	value	value	NOUN
abr-70	207	41	over	over	ADP
abr-70	207	42	time	time	NOUN
abr-70	207	43	”	"	PUNCT
abr-70	207	44	(	(	PUNCT
abr-70	207	45	international	international	ADJ
abr-70	207	46	integrated	integrated	ADJ
abr-70	207	47	reporting	reporting	NOUN
abr-70	207	48	council	council	NOUN
abr-70	207	49	,	,	PUNCT
abr-70	207	50	2013	2013	NUM
abr-70	207	51	,	,	PUNCT
abr-70	207	52	4	4	NUM
abr-70	207	53	)	)	PUNCT
abr-70	207	54	.	.	PUNCT
abr-70	208	1	the	the	DET
abr-70	208	2	initial	initial	ADJ
abr-70	208	3	guiding	guide	VERB
abr-70	208	4	principle	principle	NOUN
abr-70	208	5	of	of	ADP
abr-70	208	6	these	these	DET
abr-70	208	7	reports	report	NOUN
abr-70	208	8	is	be	AUX
abr-70	208	9	to	to	PART
abr-70	208	10	provide	provide	VERB
abr-70	208	11	“	"	PUNCT
abr-70	208	12	insight	insight	NOUN
abr-70	208	13	into	into	ADP
abr-70	208	14	the	the	DET
abr-70	208	15	organization	organization	NOUN
abr-70	208	16	’s	’s	PART
abr-70	208	17	strategy	strategy	NOUN
abr-70	208	18	,	,	PUNCT
abr-70	208	19	and	and	CCONJ
abr-70	208	20	how	how	SCONJ
abr-70	208	21	it	it	PRON
abr-70	208	22	relates	relate	VERB
abr-70	208	23	to	to	ADP
abr-70	208	24	the	the	DET
abr-70	208	25	organization	organization	NOUN
abr-70	208	26	’s	’s	PART
abr-70	208	27	ability	ability	NOUN
abr-70	208	28	to	to	PART
abr-70	208	29	create	create	VERB
abr-70	208	30	value	value	NOUN
abr-70	208	31	in	in	ADP
abr-70	208	32	the	the	DET
abr-70	208	33	short	short	ADJ
abr-70	208	34	,	,	PUNCT
abr-70	208	35	medium	medium	ADJ
abr-70	208	36	and	and	CCONJ
abr-70	208	37	long	long	ADJ
abr-70	208	38	term	term	NOUN
abr-70	208	39	,	,	PUNCT
abr-70	208	40	and	and	CCONJ
abr-70	208	41	to	to	ADP
abr-70	208	42	its	its	PRON
abr-70	208	43	use	use	NOUN
abr-70	208	44	of	of	ADP
abr-70	208	45	and	and	CCONJ
abr-70	208	46	effects	effect	NOUN
abr-70	208	47	on	on	ADP
abr-70	208	48	the	the	DET
abr-70	208	49	capitals	capital	NOUN
abr-70	208	50	”	"	PUNCT
abr-70	208	51	(	(	PUNCT
abr-70	208	52	international	international	ADJ
abr-70	208	53	integrated	integrated	ADJ
abr-70	208	54	reporting	reporting	NOUN
abr-70	208	55	council	council	NOUN
abr-70	208	56	,	,	PUNCT
abr-70	208	57	2013	2013	NUM
abr-70	208	58	,	,	PUNCT
abr-70	208	59	2	2	NUM
abr-70	208	60	)	)	PUNCT
abr-70	208	61	.	.	PUNCT
abr-70	209	1	going	go	VERB
abr-70	209	2	far	far	ADV
abr-70	209	3	beyond	beyond	ADP
abr-70	209	4	the	the	DET
abr-70	209	5	traditional	traditional	ADJ
abr-70	209	6	corporate	corporate	ADJ
abr-70	209	7	reports	report	NOUN
abr-70	209	8	,	,	PUNCT
abr-70	209	9	these	these	DET
abr-70	209	10	integrated	integrate	VERB
abr-70	209	11	reports	report	NOUN
abr-70	209	12	would	would	AUX
abr-70	209	13	provide	provide	VERB
abr-70	209	14	key	key	ADJ
abr-70	209	15	details	detail	NOUN
abr-70	209	16	on	on	ADP
abr-70	209	17	an	an	DET
abr-70	209	18	organization	organization	NOUN
abr-70	209	19	’s	’s	PART
abr-70	209	20	governance	governance	NOUN
abr-70	209	21	structure	structure	NOUN
abr-70	209	22	,	,	PUNCT
abr-70	209	23	business	business	NOUN
abr-70	209	24	model	model	NOUN
abr-70	209	25	,	,	PUNCT
abr-70	209	26	relationships	relationship	NOUN
abr-70	209	27	with	with	ADP
abr-70	209	28	customers	customer	NOUN
abr-70	209	29	,	,	PUNCT
abr-70	209	30	suppliers	supplier	NOUN
abr-70	209	31	,	,	PUNCT
abr-70	209	32	business	business	NOUN
abr-70	209	33	partners	partner	NOUN
abr-70	209	34	,	,	PUNCT
abr-70	209	35	and	and	CCONJ
abr-70	209	36	local	local	ADJ
abr-70	209	37	communities	community	NOUN
abr-70	209	38	,	,	PUNCT
abr-70	209	39	as	as	ADV
abr-70	209	40	well	well	ADV
abr-70	209	41	as	as	ADP
abr-70	209	42	information	information	NOUN
abr-70	209	43	on	on	ADP
abr-70	209	44	employees	employee	NOUN
abr-70	209	45	and	and	CCONJ
abr-70	209	46	future	future	ADJ
abr-70	209	47	outlook	outlook	NOUN
abr-70	209	48	.	.	PUNCT
abr-70	210	1	while	while	SCONJ
abr-70	210	2	integrated	integrated	ADJ
abr-70	210	3	reporting	reporting	NOUN
abr-70	210	4	is	be	AUX
abr-70	210	5	still	still	ADV
abr-70	210	6	in	in	ADP
abr-70	210	7	its	its	PRON
abr-70	210	8	infancy	infancy	NOUN
abr-70	210	9	stages	stage	NOUN
abr-70	210	10	,	,	PUNCT
abr-70	210	11	the	the	DET
abr-70	210	12	reports	report	NOUN
abr-70	210	13	themselves	themselves	PRON
abr-70	210	14	as	as	ADV
abr-70	210	15	well	well	ADV
abr-70	210	16	as	as	ADP
abr-70	210	17	their	their	PRON
abr-70	210	18	impact	impact	NOUN
abr-70	210	19	on	on	ADP
abr-70	210	20	users	user	NOUN
abr-70	210	21	is	be	AUX
abr-70	210	22	fascinating	fascinating	ADJ
abr-70	210	23	to	to	PART
abr-70	210	24	consider	consider	VERB
abr-70	210	25	.	.	PUNCT
abr-70	211	1	will	will	AUX
abr-70	211	2	these	these	DET
abr-70	211	3	innovations	innovation	NOUN
abr-70	211	4	bridge	bridge	VERB
abr-70	211	5	important	important	ADJ
abr-70	211	6	gaps	gap	NOUN
abr-70	211	7	in	in	ADP
abr-70	211	8	backwardslooking	backwardslooke	VERB
abr-70	211	9	performance	performance	NOUN
abr-70	211	10	reporting	reporting	NOUN
abr-70	211	11	and	and	CCONJ
abr-70	211	12	true	true	ADJ
abr-70	211	13	corporate	corporate	ADJ
abr-70	211	14	value	value	NOUN
abr-70	211	15	?	?	PUNCT
abr-70	212	1	will	will	AUX
abr-70	212	2	they	they	PRON
abr-70	212	3	increase	increase	VERB
abr-70	212	4	transparency	transparency	NOUN
abr-70	212	5	and	and	CCONJ
abr-70	212	6	help	help	VERB
abr-70	212	7	restore	restore	VERB
abr-70	212	8	market	market	NOUN
abr-70	212	9	confidence	confidence	NOUN
abr-70	212	10	?	?	PUNCT
abr-70	213	1	how	how	SCONJ
abr-70	213	2	will	will	AUX
abr-70	213	3	stakeholder	stakeholder	VERB
abr-70	213	4	relationships	relationship	NOUN
abr-70	213	5	be	be	AUX
abr-70	213	6	measured	measure	VERB
abr-70	213	7	?	?	PUNCT
abr-70	214	1	will	will	AUX
abr-70	214	2	there	there	PRON
abr-70	214	3	be	be	AUX
abr-70	214	4	concurrent	concurrent	ADJ
abr-70	214	5	innovations	innovation	NOUN
abr-70	214	6	in	in	ADP
abr-70	214	7	assurance	assurance	NOUN
abr-70	214	8	services	service	NOUN
abr-70	214	9	?	?	PUNCT
abr-70	215	1	whatever	whatever	PRON
abr-70	215	2	the	the	DET
abr-70	215	3	outcome	outcome	NOUN
abr-70	215	4	,	,	PUNCT
abr-70	215	5	mervyn	mervyn	PROPN
abr-70	215	6	king	king	PROPN
abr-70	215	7	,	,	PUNCT
abr-70	215	8	chairman	chairman	NOUN
abr-70	215	9	of	of	ADP
abr-70	215	10	the	the	DET
abr-70	215	11	iirc	iirc	NOUN
abr-70	215	12	,	,	PUNCT
abr-70	215	13	states	state	VERB
abr-70	215	14	that	that	SCONJ
abr-70	215	15	“	"	PUNCT
abr-70	215	16	it	it	PRON
abr-70	215	17	has	have	VERB
abr-70	215	18	to	to	PART
abr-70	215	19	be	be	AUX
abr-70	215	20	accepted	accept	VERB
abr-70	215	21	that	that	SCONJ
abr-70	215	22	corporate	corporate	ADJ
abr-70	215	23	reporting	reporting	NOUN
abr-70	215	24	as	as	SCONJ
abr-70	215	25	we	we	PRON
abr-70	215	26	have	have	AUX
abr-70	215	27	known	know	VERB
abr-70	215	28	it	it	PRON
abr-70	215	29	for	for	ADP
abr-70	215	30	years	year	NOUN
abr-70	215	31	is	be	AUX
abr-70	215	32	no	no	ADV
abr-70	215	33	longer	long	ADV
abr-70	215	34	fit	fit	ADJ
abr-70	215	35	for	for	ADP
abr-70	215	36	the	the	DET
abr-70	215	37	purpose	purpose	NOUN
abr-70	215	38	because	because	SCONJ
abr-70	215	39	it	it	PRON
abr-70	215	40	does	do	AUX
abr-70	215	41	not	not	PART
abr-70	215	42	deal	deal	VERB
abr-70	215	43	with	with	ADP
abr-70	215	44	the	the	DET
abr-70	215	45	total	total	ADJ
abr-70	215	46	value	value	NOUN
abr-70	215	47	of	of	ADP
abr-70	215	48	a	a	DET
abr-70	215	49	company	company	NOUN
abr-70	215	50	”	"	PUNCT
abr-70	215	51	(	(	PUNCT
abr-70	215	52	pwc	pwc	NOUN
abr-70	215	53	,	,	PUNCT
abr-70	215	54	2013	2013	NUM
abr-70	215	55	,	,	PUNCT
abr-70	215	56	5	5	NUM
abr-70	215	57	)	)	PUNCT
abr-70	215	58	.	.	PUNCT
abr-70	216	1	management	management	NOUN
abr-70	216	2	theory	theory	NOUN
abr-70	216	3	has	have	AUX
abr-70	216	4	generated	generate	VERB
abr-70	216	5	many	many	ADJ
abr-70	216	6	important	important	ADJ
abr-70	216	7	financial	financial	ADJ
abr-70	216	8	reporting	reporting	NOUN
abr-70	216	9	innovations	innovation	NOUN
abr-70	216	10	,	,	PUNCT
abr-70	216	11	from	from	ADP
abr-70	216	12	measurement	measurement	NOUN
abr-70	216	13	of	of	ADP
abr-70	216	14	income	income	NOUN
abr-70	216	15	,	,	PUNCT
abr-70	216	16	to	to	ADP
abr-70	216	17	measurement	measurement	NOUN
abr-70	216	18	of	of	ADP
abr-70	216	19	human	human	ADJ
abr-70	216	20	resources	resource	NOUN
abr-70	216	21	,	,	PUNCT
abr-70	216	22	to	to	ADP
abr-70	216	23	the	the	DET
abr-70	216	24	measurement	measurement	NOUN
abr-70	216	25	of	of	ADP
abr-70	216	26	corporate	corporate	ADJ
abr-70	216	27	value	value	NOUN
abr-70	216	28	.	.	PUNCT
abr-70	217	1	as	as	SCONJ
abr-70	217	2	one	one	PRON
abr-70	217	3	takes	take	VERB
abr-70	217	4	a	a	DET
abr-70	217	5	broad	broad	ADJ
abr-70	217	6	view	view	NOUN
abr-70	217	7	of	of	ADP
abr-70	217	8	their	their	PRON
abr-70	217	9	history	history	NOUN
abr-70	217	10	,	,	PUNCT
abr-70	217	11	it	it	PRON
abr-70	217	12	is	be	AUX
abr-70	217	13	easy	easy	ADJ
abr-70	217	14	to	to	PART
abr-70	217	15	see	see	VERB
abr-70	217	16	that	that	SCONJ
abr-70	217	17	they	they	PRON
abr-70	217	18	are	be	AUX
abr-70	217	19	connected	connect	VERB
abr-70	217	20	in	in	ADP
abr-70	217	21	some	some	DET
abr-70	217	22	deep	deep	ADJ
abr-70	217	23	ways	way	NOUN
abr-70	217	24	.	.	PUNCT
abr-70	218	1	as	as	SCONJ
abr-70	218	2	these	these	DET
abr-70	218	3	relationships	relationship	NOUN
abr-70	218	4	are	be	AUX
abr-70	218	5	further	far	ADV
abr-70	218	6	examined	examine	VERB
abr-70	218	7	,	,	PUNCT
abr-70	218	8	it	it	PRON
abr-70	218	9	naturally	naturally	ADV
abr-70	218	10	begs	beg	VERB
abr-70	218	11	the	the	DET
abr-70	218	12	question	question	NOUN
abr-70	218	13	;	;	PUNCT
abr-70	218	14	are	be	AUX
abr-70	218	15	the	the	DET
abr-70	218	16	needs	need	NOUN
abr-70	218	17	and	and	CCONJ
abr-70	218	18	preferences	preference	NOUN
abr-70	218	19	of	of	ADP
abr-70	218	20	internal	internal	ADJ
abr-70	218	21	and	and	CCONJ
abr-70	218	22	external	external	ADJ
abr-70	218	23	users	user	NOUN
abr-70	218	24	that	that	PRON
abr-70	218	25	different	different	ADJ
abr-70	218	26	,	,	PUNCT
abr-70	218	27	or	or	CCONJ
abr-70	218	28	can	can	AUX
abr-70	218	29	we	we	PRON
abr-70	218	30	observe	observe	VERB
abr-70	218	31	their	their	PRON
abr-70	218	32	needs	need	NOUN
abr-70	218	33	and	and	CCONJ
abr-70	218	34	preferences	preference	NOUN
abr-70	218	35	converging	converge	VERB
abr-70	218	36	over	over	ADP
abr-70	218	37	time	time	NOUN
abr-70	218	38	?	?	PUNCT
abr-70	219	1	these	these	PRON
abr-70	219	2	are	be	AUX
abr-70	219	3	important	important	ADJ
abr-70	219	4	questions	question	NOUN
abr-70	219	5	for	for	ADP
abr-70	219	6	standard	standard	ADJ
abr-70	219	7	setters	setter	NOUN
abr-70	219	8	,	,	PUNCT
abr-70	219	9	preparers	preparer	NOUN
abr-70	219	10	and	and	CCONJ
abr-70	219	11	academics	academic	NOUN
abr-70	219	12	to	to	PART
abr-70	219	13	wrestle	wrestle	VERB
abr-70	219	14	with	with	ADP
abr-70	219	15	as	as	SCONJ
abr-70	219	16	they	they	PRON
abr-70	219	17	look	look	VERB
abr-70	219	18	to	to	ADP
abr-70	219	19	the	the	DET
abr-70	219	20	future	future	NOUN
abr-70	219	21	of	of	ADP
abr-70	219	22	financial	financial	ADJ
abr-70	219	23	reporting	reporting	NOUN
abr-70	219	24	.	.	PUNCT
abr-70	220	1	references	reference	NOUN
abr-70	220	2	american	american	PROPN
abr-70	220	3	accounting	accounting	PROPN
abr-70	220	4	association	association	PROPN
abr-70	220	5	.	.	PUNCT
abr-70	221	1	(	(	PUNCT
abr-70	221	2	1975	1975	NUM
abr-70	221	3	)	)	PUNCT
abr-70	221	4	.	.	PUNCT
abr-70	222	1	report	report	NOUN
abr-70	222	2	of	of	ADP
abr-70	222	3	the	the	DET
abr-70	222	4	committee	committee	NOUN
abr-70	222	5	on	on	ADP
abr-70	222	6	social	social	ADJ
abr-70	222	7	costs	cost	NOUN
abr-70	222	8	.	.	PUNCT
abr-70	223	1	the	the	DET
abr-70	223	2	accounting	accounting	NOUN
abr-70	223	3	review	review	NOUN
abr-70	223	4	,	,	PUNCT
abr-70	223	5	pp	pp	ADP
abr-70	223	6	.	.	PUNCT
abr-70	224	1	50	50	NUM
abr-70	224	2	-	-	SYM
abr-70	224	3	89	89	NUM
abr-70	224	4	.	.	PUNCT
abr-70	224	5	ansoff	ansoff	PROPN
abr-70	224	6	,	,	PUNCT
abr-70	224	7	i.	i.	PROPN
abr-70	224	8	(	(	PUNCT
abr-70	224	9	1965	1965	NUM
abr-70	224	10	)	)	PUNCT
abr-70	224	11	.	.	PUNCT
abr-70	225	1	corporate	corporate	ADJ
abr-70	225	2	strategy	strategy	NOUN
abr-70	225	3	:	:	PUNCT
abr-70	225	4	an	an	DET
abr-70	225	5	analytical	analytical	ADJ
abr-70	225	6	approach	approach	NOUN
abr-70	225	7	to	to	ADP
abr-70	225	8	business	business	NOUN
abr-70	225	9	policy	policy	NOUN
abr-70	225	10	for	for	ADP
abr-70	225	11	growth	growth	NOUN
abr-70	225	12	and	and	CCONJ
abr-70	225	13	expansion	expansion	NOUN
abr-70	225	14	.	.	PUNCT
abr-70	226	1	new	new	PROPN
abr-70	226	2	york	york	PROPN
abr-70	226	3	:	:	PUNCT
abr-70	226	4	mcgraw	mcgraw	PROPN
abr-70	226	5	-	-	PUNCT
abr-70	226	6	hill	hill	PROPN
abr-70	226	7	.	.	PUNCT
abr-70	227	1	barry	barry	PROPN
abr-70	227	2	corporation	corporation	PROPN
abr-70	227	3	.	.	PUNCT
abr-70	228	1	(	(	PUNCT
abr-70	228	2	1969	1969	NUM
abr-70	228	3	)	)	PUNCT
abr-70	228	4	.	.	PUNCT
abr-70	229	1	1969	1969	NUM
abr-70	229	2	annual	annual	ADJ
abr-70	229	3	report	report	NOUN
abr-70	229	4	.	.	PUNCT
abr-70	230	1	columbus	columbus	PROPN
abr-70	230	2	,	,	PUNCT
abr-70	230	3	oh	oh	INTJ
abr-70	230	4	.	.	PUNCT
abr-70	231	1	management	management	NOUN
abr-70	231	2	theory	theory	NOUN
abr-70	231	3	’s	’s	PART
abr-70	231	4	impact	impact	NOUN
abr-70	231	5	on	on	ADP
abr-70	231	6	external	external	ADJ
abr-70	231	7	financial	financial	ADJ
abr-70	231	8	reporting	reporting	NOUN
abr-70	231	9	72	72	NUM
abr-70	231	10	beresford	beresford	NOUN
abr-70	231	11	,	,	PUNCT
abr-70	231	12	d.	d.	PROPN
abr-70	231	13	(	(	PUNCT
abr-70	231	14	1974	1974	NUM
abr-70	231	15	)	)	PUNCT
abr-70	231	16	.	.	PUNCT
abr-70	232	1	compilation	compilation	NOUN
abr-70	232	2	of	of	ADP
abr-70	232	3	social	social	ADJ
abr-70	232	4	measurement	measurement	NOUN
abr-70	232	5	disclosures	disclosure	NOUN
abr-70	232	6	in	in	ADP
abr-70	232	7	fortune	fortune	NOUN
abr-70	232	8	500	500	NUM
abr-70	232	9	annual	annual	ADJ
abr-70	232	10	reports-1973	reports-1973	NOUN
abr-70	232	11	,	,	PUNCT
abr-70	232	12	chicago	chicago	PROPN
abr-70	232	13	:	:	PUNCT
abr-70	232	14	ernst	ernst	PROPN
abr-70	232	15	and	and	CCONJ
abr-70	232	16	ernst	ernst	PROPN
abr-70	232	17	.	.	PUNCT
abr-70	233	1	brummet	brummet	PROPN
abr-70	233	2	,	,	PUNCT
abr-70	233	3	r.	r.	PROPN
abr-70	233	4	l.	l.	PROPN
abr-70	233	5	,	,	PUNCT
abr-70	233	6	flamholtz	flamholtz	PROPN
abr-70	233	7	,	,	PUNCT
abr-70	233	8	e.	e.	PROPN
abr-70	233	9	g.	g.	PROPN
abr-70	233	10	&	&	CCONJ
abr-70	233	11	pyle	pyle	PROPN
abr-70	233	12	,	,	PUNCT
abr-70	233	13	w.	w.	PROPN
abr-70	233	14	c.	c.	PROPN
abr-70	233	15	(	(	PUNCT
abr-70	233	16	1968	1968	NUM
abr-70	233	17	)	)	PUNCT
abr-70	233	18	.	.	PUNCT
abr-70	234	1	human	human	ADJ
abr-70	234	2	resource	resource	NOUN
abr-70	234	3	measurement	measurement	NOUN
abr-70	234	4	a	a	DET
abr-70	234	5	challenge	challenge	NOUN
abr-70	234	6	for	for	ADP
abr-70	234	7	accountants	accountant	NOUN
abr-70	234	8	.	.	PUNCT
abr-70	235	1	the	the	DET
abr-70	235	2	accounting	accounting	NOUN
abr-70	235	3	review	review	PROPN
abr-70	235	4	,	,	PUNCT
abr-70	235	5	april	april	PROPN
abr-70	235	6	,	,	PUNCT
abr-70	235	7	63(2	63(2	NUM
abr-70	235	8	)	)	PUNCT
abr-70	235	9	,	,	PUNCT
abr-70	235	10	pp	pp	ADP
abr-70	235	11	.	.	PUNCT
abr-70	236	1	217	217	NUM
abr-70	236	2	-	-	SYM
abr-70	236	3	224	224	NUM
abr-70	236	4	.	.	PUNCT
abr-70	237	1	chen	chen	PROPN
abr-70	237	2	,	,	PUNCT
abr-70	237	3	r.	r.	PROPN
abr-70	237	4	s.	s.	PROPN
abr-70	237	5	&	&	CCONJ
abr-70	237	6	pan	pan	PROPN
abr-70	237	7	,	,	PUNCT
abr-70	237	8	s.-d	s.-d	PROPN
abr-70	237	9	.	.	PUNCT
abr-70	238	1	(	(	PUNCT
abr-70	238	2	1984	1984	NUM
abr-70	238	3	)	)	PUNCT
abr-70	238	4	.	.	PUNCT
abr-70	239	1	taylor	taylor	PROPN
abr-70	239	2	's	's	PART
abr-70	239	3	contribution	contribution	NOUN
abr-70	239	4	to	to	PART
abr-70	239	5	cost	cost	VERB
abr-70	239	6	accounting	accounting	NOUN
abr-70	239	7	,	,	PUNCT
abr-70	239	8	a	a	DET
abr-70	239	9	reply	reply	NOUN
abr-70	239	10	.	.	PUNCT
abr-70	240	1	the	the	DET
abr-70	240	2	accounting	account	VERB
abr-70	240	3	historians	historian	NOUN
abr-70	240	4	journal	journal	NOUN
abr-70	240	5	,	,	PUNCT
abr-70	240	6	spring	spring	NOUN
abr-70	240	7	,	,	PUNCT
abr-70	240	8	1(1	1(1	NUM
abr-70	240	9	)	)	PUNCT
abr-70	240	10	,	,	PUNCT
abr-70	240	11	pp	pp	ADJ
abr-70	240	12	.	.	PUNCT
abr-70	241	1	151	151	NUM
abr-70	241	2	-	-	SYM
abr-70	241	3	161	161	NUM
abr-70	241	4	.	.	PUNCT
abr-70	242	1	fasb	fasb	PROPN
abr-70	242	2	.	.	PUNCT
abr-70	243	1	(	(	PUNCT
abr-70	243	2	2006	2006	NUM
abr-70	243	3	)	)	PUNCT
abr-70	243	4	.	.	PUNCT
abr-70	244	1	fair	fair	ADJ
abr-70	244	2	value	value	NOUN
abr-70	244	3	measurements	measurement	NOUN
abr-70	244	4	.	.	PUNCT
abr-70	245	1	norwalk	norwalk	NOUN
abr-70	245	2	,	,	PUNCT
abr-70	245	3	ct	ct	PROPN
abr-70	245	4	:	:	PUNCT
abr-70	245	5	financial	financial	ADJ
abr-70	245	6	accounting	accounting	NOUN
abr-70	245	7	standards	standards	PROPN
abr-70	245	8	board	board	PROPN
abr-70	245	9	.	.	PUNCT
abr-70	246	1	fasb	fasb	PROPN
abr-70	246	2	.	.	PUNCT
abr-70	247	1	(	(	PUNCT
abr-70	247	2	2014	2014	NUM
abr-70	247	3	)	)	PUNCT
abr-70	247	4	.	.	PUNCT
abr-70	248	1	2014	2014	NUM
abr-70	248	2	technical	technical	ADJ
abr-70	248	3	agenda	agenda	NOUN
abr-70	248	4	overview	overview	NOUN
abr-70	248	5	.	.	PUNCT
abr-70	249	1	norwalk	norwalk	NOUN
abr-70	249	2	,	,	PUNCT
abr-70	249	3	ct	ct	PROPN
abr-70	249	4	:	:	PUNCT
abr-70	249	5	financial	financial	ADJ
abr-70	249	6	accounting	accounting	NOUN
abr-70	249	7	standards	standards	PROPN
abr-70	249	8	board	board	NOUN
abr-70	249	9	.	.	PUNCT
abr-70	250	1	financial	financial	ADJ
abr-70	250	2	accounting	accounting	PROPN
abr-70	250	3	standards	standards	PROPN
abr-70	250	4	board	board	NOUN
abr-70	250	5	(	(	PUNCT
abr-70	250	6	2006	2006	NUM
abr-70	250	7	)	)	PUNCT
abr-70	250	8	.	.	PUNCT
abr-70	251	1	a	a	DET
abr-70	251	2	roadmap	roadmap	NOUN
abr-70	251	3	for	for	ADP
abr-70	251	4	convergence	convergence	NOUN
abr-70	251	5	between	between	ADP
abr-70	251	6	ifrss	ifrss	PROPN
abr-70	251	7	and	and	CCONJ
abr-70	251	8	us	us	PROPN
abr-70	251	9	gaap—2006	gaap—2006	PROPN
abr-70	251	10	-	-	PROPN
abr-70	251	11	2008	2008	NUM
abr-70	251	12	:	:	PUNCT
abr-70	251	13	memorandum	memorandum	NOUN
abr-70	251	14	of	of	ADP
abr-70	251	15	understanding	understanding	NOUN
abr-70	251	16	between	between	ADP
abr-70	251	17	the	the	DET
abr-70	251	18	fasb	fasb	NOUN
abr-70	251	19	and	and	CCONJ
abr-70	251	20	the	the	DET
abr-70	251	21	iasb	iasb	NOUN
abr-70	251	22	,	,	PUNCT
abr-70	251	23	norwalk	norwalk	NOUN
abr-70	251	24	,	,	PUNCT
abr-70	251	25	ct	ct	PROPN
abr-70	251	26	:	:	PUNCT
abr-70	251	27	financial	financial	ADJ
abr-70	251	28	accounting	accounting	NOUN
abr-70	251	29	standards	standards	PROPN
abr-70	251	30	board	board	NOUN
abr-70	251	31	.	.	PUNCT
abr-70	252	1	flamholtz	flamholtz	PROPN
abr-70	252	2	,	,	PUNCT
abr-70	252	3	e.	e.	PROPN
abr-70	252	4	(	(	PUNCT
abr-70	252	5	1972	1972	NUM
abr-70	252	6	)	)	PUNCT
abr-70	252	7	.	.	PUNCT
abr-70	253	1	toward	toward	ADP
abr-70	253	2	a	a	DET
abr-70	253	3	theory	theory	NOUN
abr-70	253	4	of	of	ADP
abr-70	253	5	human	human	ADJ
abr-70	253	6	resource	resource	NOUN
abr-70	253	7	value	value	NOUN
abr-70	253	8	in	in	ADP
abr-70	253	9	formal	formal	ADJ
abr-70	253	10	organizations	organization	NOUN
abr-70	253	11	.	.	PUNCT
abr-70	254	1	the	the	DET
abr-70	254	2	accounting	accounting	NOUN
abr-70	254	3	review	review	PROPN
abr-70	254	4	,	,	PUNCT
abr-70	254	5	october	october	PROPN
abr-70	254	6	,	,	PUNCT
abr-70	254	7	47(4	47(4	NUM
abr-70	254	8	)	)	PUNCT
abr-70	254	9	,	,	PUNCT
abr-70	254	10	pp	pp	PROPN
abr-70	254	11	.	.	PUNCT
abr-70	255	1	666	666	NUM
abr-70	255	2	-	-	SYM
abr-70	255	3	678	678	NUM
abr-70	255	4	.	.	PUNCT
abr-70	256	1	gray	gray	ADJ
abr-70	256	2	,	,	PUNCT
abr-70	256	3	r.	r.	PROPN
abr-70	256	4	,	,	PUNCT
abr-70	256	5	dillard	dillard	PROPN
abr-70	256	6	,	,	PUNCT
abr-70	256	7	j.	j.	PROPN
abr-70	256	8	&	&	CCONJ
abr-70	256	9	spence	spence	PROPN
abr-70	256	10	,	,	PUNCT
abr-70	256	11	c.	c.	PROPN
abr-70	256	12	(	(	PUNCT
abr-70	256	13	2009	2009	NUM
abr-70	256	14	)	)	PUNCT
abr-70	256	15	.	.	PUNCT
abr-70	257	1	social	social	ADJ
abr-70	257	2	accounting	accounting	NOUN
abr-70	257	3	research	research	NOUN
abr-70	257	4	as	as	SCONJ
abr-70	257	5	if	if	SCONJ
abr-70	257	6	the	the	DET
abr-70	257	7	world	world	NOUN
abr-70	257	8	matters	matter	VERB
abr-70	257	9	.	.	PUNCT
abr-70	258	1	public	public	ADJ
abr-70	258	2	management	management	NOUN
abr-70	258	3	review	review	NOUN
abr-70	258	4	,	,	PUNCT
abr-70	258	5	11(5	11(5	NUM
abr-70	258	6	)	)	PUNCT
abr-70	258	7	,	,	PUNCT
abr-70	258	8	pp	pp	ADP
abr-70	258	9	.	.	PUNCT
abr-70	259	1	545	545	NUM
abr-70	259	2	-	-	SYM
abr-70	259	3	573	573	NUM
abr-70	259	4	.	.	PUNCT
abr-70	259	5	hawkins	hawkins	PROPN
abr-70	259	6	,	,	PUNCT
abr-70	259	7	d.	d.	PROPN
abr-70	259	8	(	(	PUNCT
abr-70	259	9	1986	1986	NUM
abr-70	259	10	)	)	PUNCT
abr-70	259	11	.	.	PUNCT
abr-70	260	1	corporate	corporate	ADJ
abr-70	260	2	financial	financial	ADJ
abr-70	260	3	disclosure	disclosure	NOUN
abr-70	260	4	:	:	PUNCT
abr-70	260	5	1900	1900	NUM
abr-70	260	6	-	-	SYM
abr-70	260	7	1933	1933	NUM
abr-70	260	8	.	.	PUNCT
abr-70	261	1	new	new	PROPN
abr-70	261	2	york	york	PROPN
abr-70	261	3	and	and	CCONJ
abr-70	261	4	london	london	PROPN
abr-70	261	5	:	:	PUNCT
abr-70	261	6	garland	garland	PROPN
abr-70	261	7	publishing	publishing	PROPN
abr-70	261	8	,	,	PUNCT
abr-70	261	9	inc	inc	PROPN
abr-70	261	10	..	..	PROPN
abr-70	261	11	iasb	iasb	PROPN
abr-70	261	12	.	.	PUNCT
abr-70	262	1	(	(	PUNCT
abr-70	262	2	2013	2013	NUM
abr-70	262	3	)	)	PUNCT
abr-70	262	4	.	.	PUNCT
abr-70	263	1	fair	fair	ADJ
abr-70	263	2	value	value	NOUN
abr-70	263	3	measurement	measurement	NOUN
abr-70	263	4	.	.	PUNCT
abr-70	264	1	london	london	PROPN
abr-70	264	2	,	,	PUNCT
abr-70	264	3	uk	uk	PROPN
abr-70	264	4	:	:	PUNCT
abr-70	264	5	international	international	ADJ
abr-70	264	6	accounting	accounting	NOUN
abr-70	264	7	standards	standard	NOUN
abr-70	264	8	board	board	NOUN
abr-70	264	9	.	.	PUNCT
abr-70	265	1	international	international	ADJ
abr-70	265	2	integrated	integrated	ADJ
abr-70	265	3	reporting	reporting	NOUN
abr-70	265	4	council	council	NOUN
abr-70	265	5	(	(	PUNCT
abr-70	265	6	2013	2013	NUM
abr-70	265	7	)	)	PUNCT
abr-70	265	8	.	.	PUNCT
abr-70	266	1	the	the	DET
abr-70	266	2	international	international	ADJ
abr-70	266	3	<	<	X
abr-70	266	4	ir	ir	X
abr-70	266	5	>	>	X
abr-70	266	6	framework	framework	NOUN
abr-70	266	7	,	,	PUNCT
abr-70	266	8	london	london	PROPN
abr-70	266	9	:	:	PUNCT
abr-70	266	10	international	international	ADJ
abr-70	266	11	integrated	integrated	ADJ
abr-70	266	12	reporting	reporting	NOUN
abr-70	266	13	council	council	NOUN
abr-70	266	14	.	.	PUNCT
abr-70	267	1	kaya	kaya	PROPN
abr-70	267	2	,	,	PUNCT
abr-70	267	3	d.	d.	PROPN
abr-70	267	4	&	&	CCONJ
abr-70	267	5	pillhofer	pillhofer	PROPN
abr-70	267	6	,	,	PUNCT
abr-70	267	7	j.	j.	PROPN
abr-70	267	8	a.	a.	PROPN
abr-70	267	9	(	(	PUNCT
abr-70	267	10	2013	2013	NUM
abr-70	267	11	)	)	PUNCT
abr-70	267	12	.	.	PUNCT
abr-70	268	1	potential	potential	ADJ
abr-70	268	2	adoption	adoption	NOUN
abr-70	268	3	of	of	ADP
abr-70	268	4	ifrs	ifrs	PROPN
abr-70	268	5	by	by	ADP
abr-70	268	6	the	the	DET
abr-70	268	7	united	united	PROPN
abr-70	268	8	states	states	PROPN
abr-70	268	9	:	:	PUNCT
abr-70	268	10	a	a	DET
abr-70	268	11	critical	critical	ADJ
abr-70	268	12	view	view	NOUN
abr-70	268	13	.	.	PUNCT
abr-70	269	1	accounting	accounting	NOUN
abr-70	269	2	horizons	horizon	NOUN
abr-70	269	3	,	,	PUNCT
abr-70	269	4	27(2	27(2	NUM
abr-70	269	5	)	)	PUNCT
abr-70	269	6	,	,	PUNCT
abr-70	269	7	pp	pp	ADP
abr-70	269	8	.	.	PUNCT
abr-70	270	1	271	271	NUM
abr-70	270	2	-	-	SYM
abr-70	270	3	299	299	NUM
abr-70	270	4	.	.	PUNCT
abr-70	271	1	lanfranconi	lanfranconi	PROPN
abr-70	271	2	,	,	PUNCT
abr-70	271	3	c.	c.	PROPN
abr-70	271	4	(	(	PUNCT
abr-70	271	5	1976	1976	NUM
abr-70	271	6	)	)	PUNCT
abr-70	271	7	.	.	PUNCT
abr-70	272	1	change	change	NOUN
abr-70	272	2	in	in	ADP
abr-70	272	3	corporate	corporate	ADJ
abr-70	272	4	financial	financial	ADJ
abr-70	272	5	disclosure	disclosure	NOUN
abr-70	272	6	in	in	ADP
abr-70	272	7	canada	canada	PROPN
abr-70	272	8	:	:	PUNCT
abr-70	272	9	an	an	DET
abr-70	272	10	empirical	empirical	ADJ
abr-70	272	11	study	study	NOUN
abr-70	272	12	of	of	ADP
abr-70	272	13	the	the	DET
abr-70	272	14	use	use	NOUN
abr-70	272	15	of	of	ADP
abr-70	272	16	notes	note	NOUN
abr-70	272	17	to	to	ADP
abr-70	272	18	financial	financial	ADJ
abr-70	272	19	statements	statement	NOUN
abr-70	272	20	and	and	CCONJ
abr-70	272	21	supplementary	supplementary	ADJ
abr-70	272	22	financial	financial	ADJ
abr-70	272	23	data	datum	NOUN
abr-70	272	24	schedules	schedule	NOUN
abr-70	272	25	for	for	ADP
abr-70	272	26	disclosure	disclosure	NOUN
abr-70	272	27	in	in	ADP
abr-70	272	28	annual	annual	ADJ
abr-70	272	29	reports	report	NOUN
abr-70	272	30	in	in	ADP
abr-70	272	31	canada	canada	PROPN
abr-70	272	32	.	.	PUNCT
abr-70	273	1	unpublished	unpublished	ADJ
abr-70	273	2	dissertation	dissertation	NOUN
abr-70	273	3	.	.	PUNCT
abr-70	274	1	likert	likert	PROPN
abr-70	274	2	,	,	PUNCT
abr-70	274	3	r.	r.	PROPN
abr-70	274	4	(	(	PUNCT
abr-70	274	5	1961	1961	NUM
abr-70	274	6	)	)	PUNCT
abr-70	274	7	.	.	PUNCT
abr-70	275	1	new	new	ADJ
abr-70	275	2	patterns	pattern	NOUN
abr-70	275	3	of	of	ADP
abr-70	275	4	management	management	NOUN
abr-70	275	5	.	.	PUNCT
abr-70	276	1	new	new	PROPN
abr-70	276	2	york	york	PROPN
abr-70	276	3	,	,	PUNCT
abr-70	276	4	ny	ny	PROPN
abr-70	276	5	.	.	PROPN
abr-70	276	6	mcgraw	mcgraw	PROPN
abr-70	276	7	-	-	PUNCT
abr-70	276	8	hill	hill	PROPN
abr-70	276	9	,	,	PUNCT
abr-70	276	10	inc	inc	PROPN
abr-70	276	11	.	.	PROPN
abr-70	276	12	likert	likert	PROPN
abr-70	276	13	,	,	PUNCT
abr-70	276	14	r.	r.	PROPN
abr-70	276	15	(	(	PUNCT
abr-70	276	16	1967	1967	NUM
abr-70	276	17	)	)	PUNCT
abr-70	276	18	.	.	PUNCT
abr-70	277	1	the	the	DET
abr-70	277	2	human	human	ADJ
abr-70	277	3	organization	organization	NOUN
abr-70	277	4	:	:	PUNCT
abr-70	277	5	its	its	PRON
abr-70	277	6	management	management	NOUN
abr-70	277	7	and	and	CCONJ
abr-70	277	8	value	value	NOUN
abr-70	277	9	.	.	PUNCT
abr-70	278	1	new	new	PROPN
abr-70	278	2	york	york	PROPN
abr-70	278	3	,	,	PUNCT
abr-70	278	4	ny	ny	PROPN
abr-70	278	5	.	.	PROPN
abr-70	278	6	mcgrawhill	mcgrawhill	PROPN
abr-70	278	7	,	,	PUNCT
abr-70	278	8	inc	inc	PROPN
abr-70	278	9	.	.	PROPN
abr-70	278	10	likert	likert	PROPN
abr-70	278	11	,	,	PUNCT
abr-70	278	12	r.	r.	PROPN
abr-70	278	13	&	&	CCONJ
abr-70	278	14	bowers	bowers	PROPN
abr-70	278	15	,	,	PUNCT
abr-70	278	16	d.	d.	PROPN
abr-70	278	17	g.	g.	PROPN
abr-70	278	18	(	(	PUNCT
abr-70	278	19	1969	1969	NUM
abr-70	278	20	)	)	PUNCT
abr-70	278	21	.	.	PUNCT
abr-70	279	1	organizational	organizational	ADJ
abr-70	279	2	theory	theory	NOUN
abr-70	279	3	and	and	CCONJ
abr-70	279	4	human	human	ADJ
abr-70	279	5	resource	resource	NOUN
abr-70	279	6	accounting	accounting	NOUN
abr-70	279	7	.	.	PUNCT
abr-70	280	1	american	american	ADJ
abr-70	280	2	psychologist	psychologist	PROPN
abr-70	280	3	,	,	PUNCT
abr-70	280	4	june	june	PROPN
abr-70	280	5	,	,	PUNCT
abr-70	280	6	24(6	24(6	NUM
abr-70	280	7	)	)	PUNCT
abr-70	280	8	,	,	PUNCT
abr-70	280	9	pp	pp	ADP
abr-70	280	10	.	.	PUNCT
abr-70	281	1	585	585	NUM
abr-70	281	2	-	-	SYM
abr-70	281	3	592	592	NUM
abr-70	281	4	.	.	PUNCT
abr-70	282	1	mintzberg	mintzberg	PROPN
abr-70	282	2	,	,	PUNCT
abr-70	282	3	h.	h.	PROPN
abr-70	282	4	(	(	PUNCT
abr-70	282	5	1983	1983	NUM
abr-70	282	6	)	)	PUNCT
abr-70	282	7	.	.	PUNCT
abr-70	283	1	power	power	NOUN
abr-70	283	2	in	in	ADP
abr-70	283	3	and	and	CCONJ
abr-70	283	4	around	around	ADP
abr-70	283	5	organizations	organization	NOUN
abr-70	283	6	.	.	PUNCT
abr-70	284	1	englewood	englewood	PROPN
abr-70	284	2	cliffs	cliffs	PROPN
abr-70	284	3	,	,	PUNCT
abr-70	284	4	nj	nj	PROPN
abr-70	284	5	:	:	PUNCT
abr-70	284	6	prentice	prentice	PROPN
abr-70	284	7	hall	hall	PROPN
abr-70	284	8	.	.	PUNCT
abr-70	285	1	mucklow	mucklow	PROPN
abr-70	285	2	,	,	PUNCT
abr-70	285	3	w.	w.	NOUN
abr-70	285	4	(	(	PUNCT
abr-70	285	5	1917	1917	NUM
abr-70	285	6	)	)	PUNCT
abr-70	285	7	.	.	PUNCT
abr-70	286	1	measuring	measure	VERB
abr-70	286	2	financial	financial	ADJ
abr-70	286	3	efficiency	efficiency	NOUN
abr-70	286	4	of	of	ADP
abr-70	286	5	institutions	institution	NOUN
abr-70	286	6	.	.	PUNCT
abr-70	287	1	the	the	DET
abr-70	287	2	journal	journal	PROPN
abr-70	287	3	of	of	ADP
abr-70	287	4	accountancy	accountancy	PROPN
abr-70	287	5	,	,	PUNCT
abr-70	287	6	february	february	PROPN
abr-70	287	7	,	,	PUNCT
abr-70	287	8	23(2	23(2	NOUN
abr-70	287	9	)	)	PUNCT
abr-70	287	10	,	,	PUNCT
abr-70	287	11	pp	pp	PROPN
abr-70	287	12	.	.	PUNCT
abr-70	288	1	81	81	NUM
abr-70	288	2	-	-	SYM
abr-70	288	3	98	98	NUM
abr-70	288	4	.	.	PUNCT
abr-70	289	1	nau	nau	PROPN
abr-70	289	2	,	,	PUNCT
abr-70	289	3	c.	c.	PROPN
abr-70	289	4	h.	h.	PROPN
abr-70	289	5	(	(	PUNCT
abr-70	289	6	1913	1913	NUM
abr-70	289	7	)	)	PUNCT
abr-70	289	8	.	.	PUNCT
abr-70	290	1	accounting	account	VERB
abr-70	290	2	as	as	ADP
abr-70	290	3	a	a	DET
abr-70	290	4	basis	basis	NOUN
abr-70	290	5	for	for	ADP
abr-70	290	6	and	and	CCONJ
abr-70	290	7	a	a	DET
abr-70	290	8	measure	measure	NOUN
abr-70	290	9	of	of	ADP
abr-70	290	10	efficiency	efficiency	NOUN
abr-70	290	11	in	in	ADP
abr-70	290	12	business	business	NOUN
abr-70	290	13	.	.	PUNCT
abr-70	291	1	the	the	DET
abr-70	291	2	journal	journal	PROPN
abr-70	291	3	of	of	ADP
abr-70	291	4	accountancy	accountancy	NOUN
abr-70	291	5	,	,	PUNCT
abr-70	291	6	march	march	PROPN
abr-70	291	7	,	,	PUNCT
abr-70	291	8	15(3	15(3	NUM
abr-70	291	9	)	)	PUNCT
abr-70	291	10	,	,	PUNCT
abr-70	291	11	pp	pp	ADJ
abr-70	291	12	.	.	PUNCT
abr-70	292	1	143	143	NUM
abr-70	292	2	-	-	SYM
abr-70	292	3	156	156	NUM
abr-70	292	4	.	.	PUNCT
abr-70	292	5	palea	palea	NOUN
abr-70	292	6	,	,	PUNCT
abr-70	292	7	v.	v.	PROPN
abr-70	292	8	&	&	CCONJ
abr-70	292	9	maino	maino	PROPN
abr-70	292	10	,	,	PUNCT
abr-70	292	11	r.	r.	PROPN
abr-70	292	12	(	(	PUNCT
abr-70	292	13	2013	2013	NUM
abr-70	292	14	)	)	PUNCT
abr-70	292	15	.	.	PUNCT
abr-70	293	1	private	private	ADJ
abr-70	293	2	equity	equity	NOUN
abr-70	293	3	fair	fair	PROPN
abr-70	293	4	value	value	NOUN
abr-70	293	5	measurement	measurement	NOUN
abr-70	293	6	:	:	PUNCT
abr-70	293	7	a	a	DET
abr-70	293	8	critical	critical	ADJ
abr-70	293	9	perspective	perspective	NOUN
abr-70	293	10	on	on	ADP
abr-70	293	11	ifrs	ifrs	PROPN
abr-70	293	12	13	13	NUM
abr-70	293	13	.	.	PUNCT
abr-70	294	1	australian	australian	ADJ
abr-70	294	2	accounting	accounting	NOUN
abr-70	294	3	review	review	NOUN
abr-70	294	4	,	,	PUNCT
abr-70	294	5	23(3	23(3	NUM
abr-70	294	6	)	)	PUNCT
abr-70	294	7	,	,	PUNCT
abr-70	294	8	pp	pp	PROPN
abr-70	294	9	.	.	PUNCT
abr-70	295	1	264	264	NUM
abr-70	295	2	-	-	SYM
abr-70	295	3	278	278	NUM
abr-70	295	4	.	.	PUNCT
abr-70	296	1	porter	porter	NOUN
abr-70	296	2	,	,	PUNCT
abr-70	296	3	m.e	m.e	PROPN
abr-70	296	4	.	.	PROPN
abr-70	296	5	(	(	PUNCT
abr-70	296	6	1985	1985	NUM
abr-70	296	7	)	)	PUNCT
abr-70	296	8	.	.	PUNCT
abr-70	297	1	competitive	competitive	ADJ
abr-70	297	2	advantage	advantage	NOUN
abr-70	297	3	:	:	PUNCT
abr-70	297	4	creating	create	VERB
abr-70	297	5	and	and	CCONJ
abr-70	297	6	sustaining	sustain	VERB
abr-70	297	7	superior	superior	ADJ
abr-70	297	8	performance	performance	NOUN
abr-70	297	9	.	.	PUNCT
abr-70	298	1	new	new	PROPN
abr-70	298	2	york	york	PROPN
abr-70	298	3	:	:	PUNCT
abr-70	298	4	free	free	ADJ
abr-70	298	5	press	press	NOUN
abr-70	298	6	.	.	PUNCT
abr-70	299	1	previts	previt	NOUN
abr-70	299	2	,	,	PUNCT
abr-70	299	3	g.	g.	PROPN
abr-70	299	4	j.	j.	PROPN
abr-70	299	5	&	&	CCONJ
abr-70	299	6	merino	merino	PROPN
abr-70	299	7	,	,	PUNCT
abr-70	299	8	b.	b.	PROPN
abr-70	299	9	d.	d.	PROPN
abr-70	299	10	(	(	PUNCT
abr-70	299	11	1998	1998	NUM
abr-70	299	12	)	)	PUNCT
abr-70	299	13	.	.	PUNCT
abr-70	300	1	a	a	DET
abr-70	300	2	history	history	NOUN
abr-70	300	3	of	of	ADP
abr-70	300	4	accountancy	accountancy	NOUN
abr-70	300	5	in	in	ADP
abr-70	300	6	the	the	DET
abr-70	300	7	united	united	PROPN
abr-70	300	8	states	states	PROPN
abr-70	300	9	.	.	PUNCT
abr-70	301	1	columbus	columbus	PROPN
abr-70	301	2	,	,	PUNCT
abr-70	301	3	oh	oh	INTJ
abr-70	301	4	:	:	PUNCT
abr-70	301	5	ohio	ohio	PROPN
abr-70	301	6	state	state	PROPN
abr-70	301	7	university	university	PROPN
abr-70	301	8	press	press	NOUN
abr-70	301	9	.	.	PUNCT
abr-70	302	1	pwc	pwc	PROPN
abr-70	302	2	.	.	PUNCT
abr-70	303	1	(	(	PUNCT
abr-70	303	2	2013	2013	NUM
abr-70	303	3	)	)	PUNCT
abr-70	303	4	.	.	PUNCT
abr-70	304	1	the	the	DET
abr-70	304	2	value	value	NOUN
abr-70	304	3	creation	creation	NOUN
abr-70	304	4	journey	journey	NOUN
abr-70	304	5	:	:	PUNCT
abr-70	304	6	a	a	DET
abr-70	304	7	survey	survey	NOUN
abr-70	304	8	of	of	ADP
abr-70	304	9	jse	jse	PROPN
abr-70	304	10	top-40	top-40	NOUN
abr-70	304	11	companies	company	NOUN
abr-70	304	12	’	'	PUNCT
abr-70	304	13	integrated	integrate	VERB
abr-70	304	14	reports	report	NOUN
abr-70	304	15	.	.	PUNCT
abr-70	305	1	london	london	PROPN
abr-70	305	2	:	:	PUNCT
abr-70	305	3	price	price	NOUN
abr-70	305	4	waterhouse	waterhouse	NOUN
abr-70	305	5	coopers	cooper	NOUN
abr-70	305	6	.	.	PUNCT
abr-70	306	1	ramanathan	ramanathan	PROPN
abr-70	306	2	,	,	PUNCT
abr-70	306	3	k.	k.	PROPN
abr-70	306	4	(	(	PUNCT
abr-70	306	5	1976	1976	NUM
abr-70	306	6	)	)	PUNCT
abr-70	306	7	.	.	PUNCT
abr-70	307	1	toward	toward	ADP
abr-70	307	2	a	a	DET
abr-70	307	3	theory	theory	NOUN
abr-70	307	4	of	of	ADP
abr-70	307	5	corporate	corporate	ADJ
abr-70	307	6	social	social	ADJ
abr-70	307	7	accounting	accounting	NOUN
abr-70	307	8	.	.	PUNCT
abr-70	308	1	the	the	DET
abr-70	308	2	accounting	accounting	NOUN
abr-70	308	3	review	review	NOUN
abr-70	308	4	,	,	PUNCT
abr-70	308	5	july.pp	july.pp	PROPN
abr-70	308	6	.	.	PUNCT
abr-70	309	1	516	516	NUM
abr-70	309	2	-	-	SYM
abr-70	309	3	528	528	NUM
abr-70	309	4	.	.	PUNCT
abr-70	309	5	ramanna	ramanna	NOUN
abr-70	309	6	,	,	PUNCT
abr-70	309	7	k.	k.	PROPN
abr-70	309	8	&	&	CCONJ
abr-70	309	9	watts	watts	PROPN
abr-70	309	10	,	,	PUNCT
abr-70	309	11	r.	r.	PROPN
abr-70	309	12	l.	l.	PROPN
abr-70	309	13	(	(	PUNCT
abr-70	309	14	2012	2012	NUM
abr-70	309	15	)	)	PUNCT
abr-70	309	16	.	.	PUNCT
abr-70	310	1	evidence	evidence	NOUN
abr-70	310	2	on	on	ADP
abr-70	310	3	the	the	DET
abr-70	310	4	use	use	NOUN
abr-70	310	5	of	of	ADP
abr-70	310	6	unverifiable	unverifiable	ADJ
abr-70	310	7	estimates	estimate	NOUN
abr-70	310	8	in	in	ADP
abr-70	310	9	required	require	VERB
abr-70	310	10	goodwill	goodwill	NOUN
abr-70	310	11	impairment	impairment	NOUN
abr-70	310	12	.	.	PUNCT
abr-70	311	1	review	review	NOUN
abr-70	311	2	of	of	ADP
abr-70	311	3	accounting	accounting	NOUN
abr-70	311	4	studies	study	NOUN
abr-70	311	5	,	,	PUNCT
abr-70	311	6	volume	volume	NOUN
abr-70	311	7	17	17	NUM
abr-70	311	8	,	,	PUNCT
abr-70	311	9	pp	pp	ADJ
abr-70	311	10	.	.	PUNCT
abr-70	312	1	749	749	NUM
abr-70	312	2	-	-	SYM
abr-70	312	3	780	780	NUM
abr-70	312	4	.	.	PUNCT
abr-70	313	1	73	73	NUM
abr-70	313	2	rhode	rhode	NOUN
abr-70	313	3	,	,	PUNCT
abr-70	313	4	j.	j.	PROPN
abr-70	313	5	g.	g.	PROPN
abr-70	313	6	,	,	PUNCT
abr-70	313	7	lawler	lawler	PROPN
abr-70	313	8	iii	iii	PROPN
abr-70	313	9	,	,	PUNCT
abr-70	313	10	e.	e.	PROPN
abr-70	313	11	e.	e.	PROPN
abr-70	313	12	&	&	CCONJ
abr-70	313	13	sundem	sundem	PROPN
abr-70	313	14	,	,	PUNCT
abr-70	313	15	g.	g.	PROPN
abr-70	313	16	l.	l.	PROPN
abr-70	313	17	(	(	PUNCT
abr-70	313	18	1976	1976	NUM
abr-70	313	19	)	)	PUNCT
abr-70	313	20	.	.	PUNCT
abr-70	314	1	human	human	ADJ
abr-70	314	2	resource	resource	NOUN
abr-70	314	3	accounting	accounting	NOUN
abr-70	314	4	:	:	PUNCT
abr-70	314	5	a	a	DET
abr-70	314	6	critical	critical	ADJ
abr-70	314	7	assessment	assessment	NOUN
abr-70	314	8	.	.	PUNCT
abr-70	315	1	industrial	industrial	ADJ
abr-70	315	2	relations	relation	NOUN
abr-70	315	3	,	,	PUNCT
abr-70	315	4	february	february	PROPN
abr-70	315	5	,	,	PUNCT
abr-70	315	6	15(1	15(1	NUM
abr-70	315	7	)	)	PUNCT
abr-70	315	8	,	,	PUNCT
abr-70	315	9	pp	pp	PROPN
abr-70	315	10	.	.	PUNCT
abr-70	316	1	13	13	NUM
abr-70	316	2	-	-	SYM
abr-70	316	3	25	25	NUM
abr-70	316	4	.	.	PUNCT
abr-70	316	5	schumpeter	schumpeter	NOUN
abr-70	316	6	,	,	PUNCT
abr-70	316	7	j.	j.	PROPN
abr-70	316	8	(	(	PUNCT
abr-70	316	9	1942	1942	NUM
abr-70	316	10	)	)	PUNCT
abr-70	316	11	.	.	PUNCT
abr-70	317	1	capitalism	capitalism	NOUN
abr-70	317	2	,	,	PUNCT
abr-70	317	3	socialism	socialism	NOUN
abr-70	317	4	,	,	PUNCT
abr-70	317	5	and	and	CCONJ
abr-70	317	6	democracy	democracy	NOUN
abr-70	317	7	.	.	PUNCT
abr-70	318	1	s.l.:harper	s.l.:harper	PROPN
abr-70	318	2	and	and	CCONJ
abr-70	318	3	row	row	NOUN
abr-70	318	4	.	.	PUNCT
abr-70	319	1	vollmers	vollmer	NOUN
abr-70	319	2	,	,	PUNCT
abr-70	319	3	g.	g.	PROPN
abr-70	319	4	(	(	PUNCT
abr-70	319	5	1996	1996	NUM
abr-70	319	6	)	)	PUNCT
abr-70	319	7	.	.	PUNCT
abr-70	320	1	accounting	account	VERB
abr-70	320	2	for	for	ADP
abr-70	320	3	idle	idle	ADJ
abr-70	320	4	capacity	capacity	NOUN
abr-70	320	5	:	:	PUNCT
abr-70	320	6	its	its	PRON
abr-70	320	7	place	place	NOUN
abr-70	320	8	in	in	ADP
abr-70	320	9	the	the	DET
abr-70	320	10	historical	historical	ADJ
abr-70	320	11	cost	cost	NOUN
abr-70	320	12	literature	literature	NOUN
abr-70	320	13	and	and	CCONJ
abr-70	320	14	conjecture	conjecture	VERB
abr-70	320	15	about	about	ADP
abr-70	320	16	its	its	PRON
abr-70	320	17	disappearance	disappearance	NOUN
abr-70	320	18	.	.	PUNCT
abr-70	321	1	the	the	DET
abr-70	321	2	accounting	account	VERB
abr-70	321	3	historians	historian	NOUN
abr-70	321	4	journal	journal	PROPN
abr-70	321	5	,	,	PUNCT
abr-70	321	6	june	june	PROPN
abr-70	321	7	,	,	PUNCT
abr-70	321	8	23(1	23(1	NUM
abr-70	321	9	)	)	PUNCT
abr-70	321	10	,	,	PUNCT
abr-70	321	11	pp	pp	ADP
abr-70	321	12	.	.	PUNCT
abr-70	321	13	2549	2549	NUM
abr-70	321	14	.	.	PUNCT
abr-70	321	15	sec	sec	PROPN
abr-70	321	16	.	.	PUNCT
abr-70	321	17	(	(	PUNCT
abr-70	321	18	1980	1980	NUM
abr-70	321	19	)	)	PUNCT
abr-70	321	20	.	.	PUNCT
abr-70	322	1	release	release	VERB
abr-70	322	2	no	no	PRON
abr-70	322	3	.	.	NOUN
abr-70	323	1	33	33	NUM
abr-70	323	2	-	-	SYM
abr-70	323	3	6231	6231	NUM
abr-70	323	4	,	,	PUNCT
abr-70	323	5	final	final	ADJ
abr-70	323	6	rule	rule	NOUN
abr-70	323	7	:	:	PUNCT
abr-70	323	8	amendments	amendment	NOUN
abr-70	323	9	to	to	ADP
abr-70	323	10	annual	annual	ADJ
abr-70	323	11	report	report	NOUN
abr-70	323	12	form	form	NOUN
abr-70	323	13	,	,	PUNCT
abr-70	323	14	related	relate	VERB
abr-70	323	15	forms	form	NOUN
abr-70	323	16	,	,	PUNCT
abr-70	323	17	rules	rule	NOUN
abr-70	323	18	,	,	PUNCT
abr-70	323	19	regulations	regulation	NOUN
abr-70	323	20	,	,	PUNCT
abr-70	323	21	and	and	CCONJ
abr-70	323	22	guides	guide	NOUN
abr-70	323	23	;	;	PUNCT
abr-70	323	24	integration	integration	NOUN
abr-70	323	25	of	of	ADP
abr-70	323	26	securities	security	NOUN
abr-70	323	27	act	act	PROPN
abr-70	323	28	disclosure	disclosure	NOUN
abr-70	323	29	systems	system	NOUN
abr-70	323	30	.	.	PUNCT
abr-70	324	1	wildman	wildman	PROPN
abr-70	324	2	,	,	PUNCT
abr-70	324	3	j.	j.	PROPN
abr-70	324	4	(	(	PUNCT
abr-70	324	5	1914	1914	NUM
abr-70	324	6	)	)	PUNCT
abr-70	324	7	.	.	PUNCT
abr-70	325	1	interpretation	interpretation	NOUN
abr-70	325	2	of	of	ADP
abr-70	325	3	financial	financial	ADJ
abr-70	325	4	statements	statement	NOUN
abr-70	325	5	.	.	PUNCT
abr-70	326	1	the	the	DET
abr-70	326	2	journal	journal	PROPN
abr-70	326	3	of	of	ADP
abr-70	326	4	accountancy	accountancy	NOUN
abr-70	326	5	,	,	PUNCT
abr-70	326	6	pp	pp	ADJ
abr-70	326	7	.	.	PUNCT
abr-70	327	1	185	185	NUM
abr-70	327	2	-	-	SYM
abr-70	327	3	195	195	NUM
abr-70	327	4	.	.	PUNCT
abr-70	328	1	wren	wren	NOUN
abr-70	328	2	,	,	PUNCT
abr-70	328	3	d.a	d.a	PROPN
abr-70	328	4	.	.	PROPN
abr-70	328	5	,	,	PUNCT
abr-70	328	6	bedeian	bedeian	PROPN
abr-70	328	7	,	,	PUNCT
abr-70	328	8	a.g	a.g	PROPN
abr-70	328	9	.	.	PROPN
abr-70	328	10	(	(	PUNCT
abr-70	328	11	2009	2009	NUM
abr-70	328	12	)	)	PUNCT
abr-70	328	13	.	.	PUNCT
abr-70	329	1	the	the	DET
abr-70	329	2	evolution	evolution	NOUN
abr-70	329	3	of	of	ADP
abr-70	329	4	management	management	NOUN
abr-70	329	5	thought	think	VERB
abr-70	329	6	.	.	PUNCT
abr-70	330	1	hoboken	hoboken	PROPN
abr-70	330	2	,	,	PUNCT
abr-70	330	3	nj	nj	PROPN
abr-70	330	4	:	:	PUNCT
abr-70	330	5	john	john	PROPN
abr-70	330	6	wiley	wiley	PROPN
abr-70	330	7	&	&	CCONJ
abr-70	330	8	sons	sons	PROPN
abr-70	330	9	,	,	PUNCT
abr-70	330	10	inc	inc	PROPN
abr-70	330	11	.	.	PROPN
abr-70	330	12	dr	dr	PROPN
abr-70	330	13	.	.	PROPN
abr-70	330	14	joshua	joshua	PROPN
abr-70	330	15	sauerwein	sauerwein	PROPN
abr-70	330	16	is	be	AUX
abr-70	330	17	an	an	DET
abr-70	330	18	assistant	assistant	ADJ
abr-70	330	19	professor	professor	NOUN
abr-70	330	20	of	of	ADP
abr-70	330	21	accounting	accounting	NOUN
abr-70	330	22	at	at	ADP
abr-70	330	23	george	george	PROPN
abr-70	330	24	fox	fox	PROPN
abr-70	330	25	university	university	PROPN
abr-70	330	26	.	.	PUNCT
abr-70	331	1	his	his	PRON
abr-70	331	2	research	research	NOUN
abr-70	331	3	interests	interest	NOUN
abr-70	331	4	include	include	VERB
abr-70	331	5	the	the	DET
abr-70	331	6	ethical	ethical	ADJ
abr-70	331	7	decision	decision	NOUN
abr-70	331	8	-	-	PUNCT
abr-70	331	9	making	make	VERB
abr-70	331	10	process	process	NOUN
abr-70	331	11	of	of	ADP
abr-70	331	12	accountants	accountant	NOUN
abr-70	331	13	,	,	PUNCT
abr-70	331	14	the	the	DET
abr-70	331	15	professional	professional	ADJ
abr-70	331	16	development	development	NOUN
abr-70	331	17	of	of	ADP
abr-70	331	18	accounting	accounting	NOUN
abr-70	331	19	students	student	NOUN
abr-70	331	20	,	,	PUNCT
abr-70	331	21	and	and	CCONJ
abr-70	331	22	the	the	DET
abr-70	331	23	history	history	NOUN
abr-70	331	24	of	of	ADP
abr-70	331	25	accounting	accounting	NOUN
abr-70	331	26	.	.	PUNCT