id	sid	tid	token	lemma	pos
agb-79	1	1	agbioforum	agbioforum	NOUN
agb-79	1	2	,	,	PUNCT
agb-79	1	3	24(1	24(1	NUM
agb-79	1	4	):	):	PUNCT
agb-79	1	5	59	59	NUM
agb-79	1	6	-	-	SYM
agb-79	1	7	71	71	NUM
agb-79	1	8	.	.	PUNCT
agb-79	2	1	©	©	ADJ
agb-79	2	2	2022	2022	NUM
agb-79	2	3	agbioforum	agbioforum	NOUN
agb-79	2	4	impact	impact	NOUN
agb-79	2	5	of	of	ADP
agb-79	2	6	trained	train	VERB
agb-79	2	7	human	human	ADJ
agb-79	2	8	resources	resource	NOUN
agb-79	2	9	,	,	PUNCT
agb-79	2	10	adoption	adoption	NOUN
agb-79	2	11	of	of	ADP
agb-79	2	12	technology	technology	NOUN
agb-79	2	13	and	and	CCONJ
agb-79	2	14	international	international	ADJ
agb-79	2	15	standards	standard	NOUN
agb-79	2	16	on	on	ADP
agb-79	2	17	the	the	DET
agb-79	2	18	improvement	improvement	NOUN
agb-79	2	19	of	of	ADP
agb-79	2	20	accounting	accounting	NOUN
agb-79	2	21	and	and	CCONJ
agb-79	2	22	auditing	auditing	NOUN
agb-79	2	23	activities	activity	NOUN
agb-79	2	24	in	in	ADP
agb-79	2	25	the	the	DET
agb-79	2	26	agricultural	agricultural	ADJ
agb-79	2	27	sector	sector	NOUN
agb-79	2	28	in	in	ADP
agb-79	2	29	viet	viet	PROPN
agb-79	2	30	nam	nam	PROPN
agb-79	2	31	nguyen	nguyen	PROPN
agb-79	2	32	van	van	PROPN
agb-79	2	33	hoa	hoa	PROPN
agb-79	2	34	university	university	PROPN
agb-79	2	35	of	of	ADP
agb-79	2	36	kinh	kinh	PROPN
agb-79	2	37	bac	bac	PROPN
agb-79	2	38	(	(	PUNCT
agb-79	2	39	ukb	ukb	PROPN
agb-79	2	40	)	)	PUNCT
agb-79	2	41	,	,	PUNCT
agb-79	2	42	bac	bac	PROPN
agb-79	2	43	ninh	ninh	PROPN
agb-79	2	44	,	,	PUNCT
agb-79	2	45	viet	viet	PROPN
agb-79	2	46	nam	nam	NOUN
agb-79	2	47	email	email	NOUN
agb-79	2	48	:	:	PUNCT
agb-79	2	49	nvhoacva@gmail.com	nvhoacva@gmail.com	X
agb-79	2	50	nguyen	nguyen	NOUN
agb-79	2	51	thi	thi	AUX
agb-79	2	52	hanh	hanh	VERB
agb-79	2	53	duyen	duyen	NOUN
agb-79	2	54	*	*	PUNCT
agb-79	2	55	vinh	vinh	PROPN
agb-79	2	56	university	university	PROPN
agb-79	2	57	,	,	PUNCT
agb-79	2	58	vinh	vinh	PROPN
agb-79	2	59	city	city	PROPN
agb-79	2	60	,	,	PUNCT
agb-79	2	61	viet	viet	PROPN
agb-79	2	62	nam	nam	NOUN
agb-79	2	63	email	email	NOUN
agb-79	2	64	:	:	PUNCT
agb-79	2	65	duyenktdh@gmail.com	duyenktdh@gmail.com	X
agb-79	2	66	vu	vu	PROPN
agb-79	2	67	ngoc	ngoc	PROPN
agb-79	2	68	huyen	huyen	PROPN
agb-79	2	69	viet	viet	PROPN
agb-79	2	70	nam	nam	PROPN
agb-79	2	71	national	national	PROPN
agb-79	2	72	university	university	PROPN
agb-79	2	73	of	of	ADP
agb-79	2	74	agriculture	agriculture	PROPN
agb-79	2	75	(	(	PUNCT
agb-79	2	76	vnua	vnua	PROPN
agb-79	2	77	)	)	PUNCT
agb-79	2	78	,	,	PUNCT
agb-79	2	79	ha	ha	INTJ
agb-79	2	80	noi	noi	PROPN
agb-79	2	81	,	,	PUNCT
agb-79	2	82	viet	viet	PROPN
agb-79	2	83	nam	nam	PROPN
agb-79	2	84	email	email	NOUN
agb-79	2	85	:	:	PUNCT
agb-79	2	86	vnhuyen@vnua.edu.vn	vnhuyen@vnua.edu.vn	PROPN
agb-79	2	87	hoang	hoang	PROPN
agb-79	2	88	vu	vu	PROPN
agb-79	2	89	quang	quang	PROPN
agb-79	2	90	researcher	researcher	PROPN
agb-79	2	91	at	at	ADP
agb-79	2	92	institute	institute	PROPN
agb-79	2	93	of	of	ADP
agb-79	2	94	policy	policy	NOUN
agb-79	2	95	and	and	CCONJ
agb-79	2	96	strategy	strategy	NOUN
agb-79	2	97	for	for	ADP
agb-79	2	98	agriculture	agriculture	NOUN
agb-79	2	99	and	and	CCONJ
agb-79	2	100	rural	rural	ADJ
agb-79	2	101	development	development	NOUN
agb-79	2	102	(	(	PUNCT
agb-79	2	103	ipsard	ipsard	ADV
agb-79	2	104	)	)	PUNCT
agb-79	2	105	.	.	PUNCT
agb-79	3	1	ha	ha	INTJ
agb-79	3	2	noi	noi	PROPN
agb-79	3	3	,	,	PUNCT
agb-79	3	4	viet	viet	PROPN
agb-79	3	5	nam	nam	NOUN
agb-79	3	6	email	email	NOUN
agb-79	3	7	:	:	PUNCT
agb-79	4	1	hoangvuquang@hotmail.com	hoangvuquang@hotmail.com	X
agb-79	4	2	nguyen	nguyen	PROPN
agb-79	4	3	van	van	PROPN
agb-79	4	4	huong	huong	PROPN
agb-79	4	5	hung	hung	PROPN
agb-79	4	6	yen	yen	PROPN
agb-79	4	7	university	university	PROPN
agb-79	4	8	of	of	ADP
agb-79	4	9	technology	technology	NOUN
agb-79	4	10	and	and	CCONJ
agb-79	4	11	education	education	NOUN
agb-79	4	12	(	(	PUNCT
agb-79	4	13	utehy	utehy	ADJ
agb-79	4	14	)	)	PUNCT
agb-79	4	15	,	,	PUNCT
agb-79	4	16	hung	hang	VERB
agb-79	4	17	yen	yen	NOUN
agb-79	4	18	,	,	PUNCT
agb-79	4	19	viet	viet	PROPN
agb-79	4	20	nam	nam	NOUN
agb-79	4	21	email	email	NOUN
agb-79	4	22	:	:	PUNCT
agb-79	4	23	vanhuong75hy@gmail.com	vanhuong75hy@gmail.com	X
agb-79	5	1	nguyen	nguyen	PROPN
agb-79	5	2	thi	thi	PART
agb-79	5	3	cam	cam	VERB
agb-79	5	4	tu	tu	PROPN
agb-79	5	5	national	national	PROPN
agb-79	5	6	economics	economics	PROPN
agb-79	5	7	university	university	PROPN
agb-79	5	8	(	(	PUNCT
agb-79	5	9	neu	neu	PROPN
agb-79	5	10	)	)	PUNCT
agb-79	5	11	,	,	PUNCT
agb-79	5	12	ha	ha	INTJ
agb-79	5	13	noi	noi	PROPN
agb-79	5	14	,	,	PUNCT
agb-79	5	15	viet	viet	PROPN
agb-79	5	16	nam	nam	NOUN
agb-79	5	17	email	email	NOUN
agb-79	5	18	:	:	PUNCT
agb-79	5	19	camtunguyen238@gmail.com	camtunguyen238@gmail.com	X
agb-79	6	1	bui	bui	PROPN
agb-79	6	2	thi	thi	PROPN
agb-79	6	3	minh	minh	PROPN
agb-79	6	4	nguyet	nguyet	PROPN
agb-79	6	5	vietnam	vietnam	PROPN
agb-79	6	6	national	national	PROPN
agb-79	6	7	university	university	PROPN
agb-79	6	8	of	of	ADP
agb-79	6	9	forestry	forestry	PROPN
agb-79	6	10	(	(	PUNCT
agb-79	6	11	vnuf	vnuf	PROPN
agb-79	6	12	)	)	PUNCT
agb-79	6	13	,	,	PUNCT
agb-79	6	14	xuan	xuan	PROPN
agb-79	6	15	mai	mai	PROPN
agb-79	6	16	,	,	PUNCT
agb-79	6	17	ha	ha	INTJ
agb-79	6	18	noi	noi	PROPN
agb-79	6	19	,	,	PUNCT
agb-79	6	20	vietnam	vietnam	PROPN
agb-79	6	21	email	email	NOUN
agb-79	6	22	:	:	PUNCT
agb-79	6	23	minhnguyetfuv@gmail.com	minhnguyetfuv@gmail.com	PROPN
agb-79	6	24	*	*	PUNCT
agb-79	6	25	correspondence	correspondence	NOUN
agb-79	6	26	:	:	PUNCT
agb-79	6	27	nguyen	nguyen	PROPN
agb-79	6	28	thi	thi	AUX
agb-79	6	29	hanh	hanh	VERB
agb-79	6	30	duyen	duyen	NOUN
agb-79	6	31	email	email	NOUN
agb-79	6	32	:	:	PUNCT
agb-79	6	33	duyenktdh@gmail.com	duyenktdh@gmail.com	X
agb-79	7	1	recently	recently	ADV
agb-79	7	2	,	,	PUNCT
agb-79	7	3	the	the	DET
agb-79	7	4	adoption	adoption	NOUN
agb-79	7	5	of	of	ADP
agb-79	7	6	accounting	accounting	NOUN
agb-79	7	7	and	and	CCONJ
agb-79	7	8	auditing	auditing	NOUN
agb-79	7	9	standards	standard	NOUN
agb-79	7	10	in	in	ADP
agb-79	7	11	the	the	DET
agb-79	7	12	agricultural	agricultural	ADJ
agb-79	7	13	sector	sector	NOUN
agb-79	7	14	has	have	AUX
agb-79	7	15	been	be	AUX
agb-79	7	16	a	a	DET
agb-79	7	17	global	global	ADJ
agb-79	7	18	phenomenon	phenomenon	NOUN
agb-79	7	19	that	that	PRON
agb-79	7	20	has	have	AUX
agb-79	7	21	gained	gain	VERB
agb-79	7	22	increasing	increase	VERB
agb-79	7	23	trend	trend	NOUN
agb-79	7	24	due	due	ADP
agb-79	7	25	to	to	ADP
agb-79	7	26	the	the	DET
agb-79	7	27	significant	significant	ADJ
agb-79	7	28	role	role	NOUN
agb-79	7	29	of	of	ADP
agb-79	7	30	the	the	DET
agb-79	7	31	agricultural	agricultural	ADJ
agb-79	7	32	industry	industry	NOUN
agb-79	7	33	in	in	ADP
agb-79	7	34	the	the	DET
agb-79	7	35	country	country	NOUN
agb-79	7	36	's	's	PART
agb-79	7	37	economy	economy	NOUN
agb-79	7	38	.	.	PUNCT
agb-79	8	1	thus	thus	ADV
agb-79	8	2	,	,	PUNCT
agb-79	8	3	the	the	DET
agb-79	8	4	present	present	ADJ
agb-79	8	5	study	study	NOUN
agb-79	8	6	examines	examine	VERB
agb-79	8	7	the	the	DET
agb-79	8	8	impact	impact	NOUN
agb-79	8	9	of	of	ADP
agb-79	8	10	trained	train	VERB
agb-79	8	11	human	human	ADJ
agb-79	8	12	resources	resource	NOUN
agb-79	8	13	,	,	PUNCT
agb-79	8	14	technology	technology	NOUN
agb-79	8	15	adoption	adoption	NOUN
agb-79	8	16	,	,	PUNCT
agb-79	8	17	and	and	CCONJ
agb-79	8	18	international	international	ADJ
agb-79	8	19	standards	standard	NOUN
agb-79	8	20	on	on	ADP
agb-79	8	21	improving	improve	VERB
agb-79	8	22	accounting	accounting	NOUN
agb-79	8	23	and	and	CCONJ
agb-79	8	24	auditing	auditing	NOUN
agb-79	8	25	activities	activity	NOUN
agb-79	8	26	in	in	ADP
agb-79	8	27	the	the	DET
agb-79	8	28	agricultural	agricultural	ADJ
agb-79	8	29	sector	sector	NOUN
agb-79	8	30	in	in	ADP
agb-79	8	31	vietnam	vietnam	PROPN
agb-79	8	32	.	.	PUNCT
agb-79	9	1	the	the	DET
agb-79	9	2	present	present	ADJ
agb-79	9	3	research	research	NOUN
agb-79	9	4	investigates	investigate	VERB
agb-79	9	5	the	the	DET
agb-79	9	6	moderating	moderating	NOUN
agb-79	9	7	impact	impact	NOUN
agb-79	9	8	of	of	ADP
agb-79	9	9	agricultural	agricultural	ADJ
agb-79	9	10	,	,	PUNCT
agb-79	9	11	institutional	institutional	ADJ
agb-79	9	12	support	support	NOUN
agb-79	9	13	among	among	ADP
agb-79	9	14	the	the	DET
agb-79	9	15	linkage	linkage	NOUN
agb-79	9	16	of	of	ADP
agb-79	9	17	trained	train	VERB
agb-79	9	18	human	human	ADJ
agb-79	9	19	resources	resource	NOUN
agb-79	9	20	,	,	PUNCT
agb-79	9	21	technology	technology	NOUN
agb-79	9	22	adoption	adoption	NOUN
agb-79	9	23	,	,	PUNCT
agb-79	9	24	international	international	ADJ
agb-79	9	25	standards	standard	NOUN
agb-79	9	26	,	,	PUNCT
agb-79	9	27	and	and	CCONJ
agb-79	9	28	improvement	improvement	NOUN
agb-79	9	29	of	of	ADP
agb-79	9	30	accounting	accounting	NOUN
agb-79	9	31	and	and	CCONJ
agb-79	9	32	auditing	auditing	NOUN
agb-79	9	33	activities	activity	NOUN
agb-79	9	34	in	in	ADP
agb-79	9	35	the	the	DET
agb-79	9	36	agricultural	agricultural	ADJ
agb-79	9	37	sector	sector	NOUN
agb-79	9	38	.	.	PUNCT
agb-79	10	1	the	the	DET
agb-79	10	2	present	present	ADJ
agb-79	10	3	article	article	NOUN
agb-79	10	4	has	have	AUX
agb-79	10	5	adopted	adopt	VERB
agb-79	10	6	the	the	DET
agb-79	10	7	questionnaires	questionnaire	NOUN
agb-79	10	8	to	to	PART
agb-79	10	9	gather	gather	VERB
agb-79	10	10	the	the	DET
agb-79	10	11	primary	primary	ADJ
agb-79	10	12	data	datum	NOUN
agb-79	10	13	from	from	ADP
agb-79	10	14	selected	select	VERB
agb-79	10	15	respondents	respondent	NOUN
agb-79	10	16	.	.	PUNCT
agb-79	11	1	the	the	DET
agb-79	11	2	current	current	ADJ
agb-79	11	3	research	research	NOUN
agb-79	11	4	has	have	AUX
agb-79	11	5	applied	apply	VERB
agb-79	11	6	the	the	DET
agb-79	11	7	smart	smart	ADJ
agb-79	11	8	-	-	PUNCT
agb-79	11	9	pls	pls	NOUN
agb-79	11	10	to	to	PART
agb-79	11	11	test	test	VERB
agb-79	11	12	the	the	DET
agb-79	11	13	study	study	NOUN
agb-79	11	14	's	's	PART
agb-79	11	15	hypotheses	hypothesis	NOUN
agb-79	11	16	.	.	PUNCT
agb-79	12	1	the	the	DET
agb-79	12	2	results	result	NOUN
agb-79	12	3	revealed	reveal	VERB
agb-79	12	4	that	that	SCONJ
agb-79	12	5	trained	train	VERB
agb-79	12	6	human	human	ADJ
agb-79	12	7	resources	resource	NOUN
agb-79	12	8	,	,	PUNCT
agb-79	12	9	technology	technology	NOUN
agb-79	12	10	adoption	adoption	NOUN
agb-79	12	11	,	,	PUNCT
agb-79	12	12	and	and	CCONJ
agb-79	12	13	international	international	ADJ
agb-79	12	14	standards	standard	NOUN
agb-79	12	15	positively	positively	ADV
agb-79	12	16	impact	impact	VERB
agb-79	12	17	the	the	DET
agb-79	12	18	improvement	improvement	NOUN
agb-79	12	19	of	of	ADP
agb-79	12	20	accounting	accounting	NOUN
agb-79	12	21	and	and	CCONJ
agb-79	12	22	auditing	auditing	NOUN
agb-79	12	23	activities	activity	NOUN
agb-79	12	24	in	in	ADP
agb-79	12	25	the	the	DET
agb-79	12	26	agricultural	agricultural	ADJ
agb-79	12	27	sector	sector	NOUN
agb-79	12	28	.	.	PUNCT
agb-79	13	1	the	the	DET
agb-79	13	2	findings	finding	NOUN
agb-79	13	3	also	also	ADV
agb-79	13	4	indicated	indicate	VERB
agb-79	13	5	that	that	SCONJ
agb-79	13	6	the	the	DET
agb-79	13	7	agricultural	agricultural	ADJ
agb-79	13	8	institutional	institutional	ADJ
agb-79	13	9	support	support	NOUN
agb-79	13	10	significantly	significantly	ADV
agb-79	13	11	moderates	moderate	VERB
agb-79	13	12	the	the	DET
agb-79	13	13	linkage	linkage	NOUN
agb-79	13	14	of	of	ADP
agb-79	13	15	trained	train	VERB
agb-79	13	16	human	human	ADJ
agb-79	13	17	resources	resource	NOUN
agb-79	13	18	,	,	PUNCT
agb-79	13	19	technology	technology	NOUN
agb-79	13	20	adoption	adoption	NOUN
agb-79	13	21	,	,	PUNCT
agb-79	13	22	international	international	ADJ
agb-79	13	23	standards	standard	NOUN
agb-79	13	24	,	,	PUNCT
agb-79	13	25	and	and	CCONJ
agb-79	13	26	improved	improved	ADJ
agb-79	13	27	accounting	accounting	NOUN
agb-79	13	28	and	and	CCONJ
agb-79	13	29	auditing	auditing	NOUN
agb-79	13	30	activities	activity	NOUN
agb-79	13	31	in	in	ADP
agb-79	13	32	the	the	DET
agb-79	13	33	agricultural	agricultural	ADJ
agb-79	13	34	sector	sector	NOUN
agb-79	13	35	.	.	PUNCT
agb-79	14	1	key	key	ADJ
agb-79	14	2	words	word	NOUN
agb-79	14	3	:	:	PUNCT
agb-79	14	4	trained	train	VERB
agb-79	14	5	human	human	ADJ
agb-79	14	6	resource	resource	NOUN
agb-79	14	7	,	,	PUNCT
agb-79	14	8	agricultural	agricultural	ADJ
agb-79	14	9	,	,	PUNCT
agb-79	14	10	institutional	institutional	ADJ
agb-79	14	11	support	support	NOUN
agb-79	14	12	,	,	PUNCT
agb-79	14	13	adoption	adoption	NOUN
agb-79	14	14	of	of	ADP
agb-79	14	15	technology	technology	NOUN
agb-79	14	16	,	,	PUNCT
agb-79	14	17	adoption	adoption	NOUN
agb-79	14	18	of	of	ADP
agb-79	14	19	international	international	ADJ
agb-79	14	20	standards	standard	NOUN
agb-79	14	21	,	,	PUNCT
agb-79	14	22	the	the	DET
agb-79	14	23	agricultural	agricultural	ADJ
agb-79	14	24	sector	sector	NOUN
agb-79	14	25	1	1	NUM
agb-79	14	26	.	.	PUNCT
agb-79	14	27	introduction	introduction	NOUN
agb-79	14	28	if	if	SCONJ
agb-79	14	29	organisations	organisation	NOUN
agb-79	14	30	maintain	maintain	VERB
agb-79	14	31	their	their	PRON
agb-79	14	32	accounts	account	NOUN
agb-79	14	33	following	follow	VERB
agb-79	14	34	generally	generally	ADV
agb-79	14	35	accepted	accept	VERB
agb-79	14	36	accounting	accounting	NOUN
agb-79	14	37	principles	principle	NOUN
agb-79	14	38	,	,	PUNCT
agb-79	14	39	they	they	PRON
agb-79	14	40	can	can	AUX
agb-79	14	41	quickly	quickly	ADV
agb-79	14	42	analyse	analyse	VERB
agb-79	14	43	their	their	PRON
agb-79	14	44	performance	performance	NOUN
agb-79	14	45	and	and	CCONJ
agb-79	14	46	compare	compare	VERB
agb-79	14	47	peer	peer	NOUN
agb-79	14	48	-	-	PUNCT
agb-79	14	49	to	to	ADP
agb-79	14	50	-	-	PUNCT
agb-79	14	51	peer	peer	NOUN
agb-79	14	52	.	.	PUNCT
agb-79	15	1	this	this	PRON
agb-79	15	2	is	be	AUX
agb-79	15	3	critical	critical	ADJ
agb-79	15	4	to	to	ADP
agb-79	15	5	developing	develop	VERB
agb-79	15	6	and	and	CCONJ
agb-79	15	7	maintaining	maintain	VERB
agb-79	15	8	a	a	DET
agb-79	15	9	positive	positive	ADJ
agb-79	15	10	reputation	reputation	NOUN
agb-79	15	11	with	with	ADP
agb-79	15	12	stakeholders	stakeholder	NOUN
agb-79	15	13	such	such	ADJ
agb-79	15	14	as	as	ADP
agb-79	15	15	competitors	competitor	NOUN
agb-79	15	16	,	,	PUNCT
agb-79	15	17	vendors	vendor	NOUN
agb-79	15	18	,	,	PUNCT
agb-79	15	19	and	and	CCONJ
agb-79	15	20	investors	investor	NOUN
agb-79	15	21	(	(	PUNCT
agb-79	15	22	hall	hall	PROPN
agb-79	15	23	,	,	PUNCT
agb-79	15	24	hoogduin	hoogduin	NOUN
agb-79	15	25	,	,	PUNCT
agb-79	15	26	pierce	pierce	PROPN
agb-79	15	27	,	,	PUNCT
agb-79	15	28	&	&	CCONJ
agb-79	15	29	tsay).the	tsay).the	DET
agb-79	15	30	financial	financial	ADJ
agb-79	15	31	situation	situation	NOUN
agb-79	15	32	of	of	ADP
agb-79	15	33	businesses	business	NOUN
agb-79	15	34	dictates	dictate	VERB
agb-79	15	35	the	the	DET
agb-79	15	36	amount	amount	NOUN
agb-79	15	37	of	of	ADP
agb-79	15	38	credit	credit	NOUN
agb-79	15	39	they	they	PRON
agb-79	15	40	can	can	AUX
agb-79	15	41	obtain	obtain	VERB
agb-79	15	42	,	,	PUNCT
agb-79	15	43	at	at	ADP
agb-79	15	44	what	what	PRON
agb-79	15	45	interest	interest	NOUN
agb-79	15	46	rate	rate	NOUN
agb-79	15	47	,	,	PUNCT
agb-79	15	48	etc	etc	X
agb-79	15	49	.	.	X
agb-79	16	1	people	people	NOUN
agb-79	16	2	who	who	PRON
agb-79	16	3	will	will	AUX
agb-79	16	4	bind	bind	VERB
agb-79	16	5	in	in	ADP
agb-79	16	6	a	a	DET
agb-79	16	7	contract	contract	NOUN
agb-79	16	8	with	with	ADP
agb-79	16	9	the	the	DET
agb-79	16	10	firms	firm	NOUN
agb-79	16	11	for	for	ADP
agb-79	16	12	some	some	DET
agb-79	16	13	investment	investment	NOUN
agb-79	16	14	,	,	PUNCT
agb-79	16	15	credit	credit	NOUN
agb-79	16	16	,	,	PUNCT
agb-79	16	17	or	or	CCONJ
agb-79	16	18	selling/	selling/	NUM
agb-79	16	19	buying	buying	NOUN
agb-79	16	20	purposes	purpose	NOUN
agb-79	16	21	will	will	AUX
agb-79	16	22	clearly	clearly	ADV
agb-79	16	23	understand	understand	VERB
agb-79	16	24	the	the	DET
agb-79	16	25	opportunities	opportunity	NOUN
agb-79	16	26	and	and	CCONJ
agb-79	16	27	risks	risk	NOUN
agb-79	16	28	that	that	PRON
agb-79	16	29	your	your	PRON
agb-79	16	30	firms	firm	NOUN
agb-79	16	31	may	may	AUX
agb-79	16	32	present	present	VERB
agb-79	16	33	.	.	PUNCT
agb-79	17	1	when	when	SCONJ
agb-79	17	2	it	it	PRON
agb-79	17	3	comes	come	VERB
agb-79	17	4	time	time	NOUN
agb-79	17	5	to	to	PART
agb-79	17	6	pay	pay	VERB
agb-79	17	7	your	your	PRON
agb-79	17	8	taxes	taxis	NOUN
agb-79	17	9	,	,	PUNCT
agb-79	17	10	file	file	VERB
agb-79	17	11	your	your	PRON
agb-79	17	12	returns	return	NOUN
agb-79	17	13	,	,	PUNCT
agb-79	17	14	and	and	CCONJ
agb-79	17	15	claim	claim	VERB
agb-79	17	16	deductions	deduction	NOUN
agb-79	17	17	,	,	PUNCT
agb-79	17	18	keeping	keep	VERB
agb-79	17	19	track	track	NOUN
agb-79	17	20	of	of	ADP
agb-79	17	21	the	the	DET
agb-79	17	22	firms	firm	NOUN
agb-79	17	23	'	'	PART
agb-79	17	24	accounts	account	NOUN
agb-79	17	25	will	will	AUX
agb-79	17	26	come	come	VERB
agb-79	17	27	in	in	ADP
agb-79	17	28	handy	handy	ADJ
agb-79	17	29	(	(	PUNCT
agb-79	17	30	juric	juric	ADJ
agb-79	17	31	,	,	PUNCT
agb-79	17	32	o’connell	o’connell	PROPN
agb-79	17	33	,	,	PUNCT
agb-79	17	34	rankin	rankin	PROPN
agb-79	17	35	,	,	PUNCT
agb-79	17	36	&	&	CCONJ
agb-79	17	37	birt	birt	ADJ
agb-79	17	38	,	,	PUNCT
agb-79	17	39	2018	2018	NUM
agb-79	17	40	)	)	PUNCT
agb-79	17	41	.	.	PUNCT
agb-79	18	1	accounting	accounting	NOUN
agb-79	18	2	is	be	AUX
agb-79	18	3	a	a	DET
agb-79	18	4	broad	broad	ADJ
agb-79	18	5	topic	topic	NOUN
agb-79	18	6	that	that	PRON
agb-79	18	7	encompasses	encompass	VERB
agb-79	18	8	a	a	DET
agb-79	18	9	variety	variety	NOUN
agb-79	18	10	of	of	ADP
agb-79	18	11	different	different	ADJ
agb-79	18	12	specialisation	specialisation	NOUN
agb-79	18	13	areas	area	NOUN
agb-79	18	14	.	.	PUNCT
agb-79	19	1	auditing	auditing	NOUN
agb-79	19	2	is	be	AUX
agb-79	19	3	one	one	NUM
agb-79	19	4	of	of	ADP
agb-79	19	5	these	these	DET
agb-79	19	6	specialised	specialised	ADJ
agb-79	19	7	disciplines	discipline	NOUN
agb-79	19	8	.	.	PUNCT
agb-79	20	1	while	while	SCONJ
agb-79	20	2	accounting	accounting	NOUN
agb-79	20	3	is	be	AUX
agb-79	20	4	concerned	concern	VERB
agb-79	20	5	with	with	ADP
agb-79	20	6	the	the	DET
agb-79	20	7	tracking	tracking	NOUN
agb-79	20	8	,	,	PUNCT
agb-79	20	9	recording	recording	NOUN
agb-79	20	10	,	,	PUNCT
agb-79	20	11	and	and	CCONJ
agb-79	20	12	documentation	documentation	NOUN
agb-79	20	13	of	of	ADP
agb-79	20	14	financial	financial	ADJ
agb-79	20	15	transactions	transaction	NOUN
agb-79	20	16	,	,	PUNCT
agb-79	20	17	auditing	auditing	NOUN
agb-79	20	18	is	be	AUX
agb-79	20	19	concerned	concern	VERB
agb-79	20	20	with	with	ADP
agb-79	20	21	the	the	DET
agb-79	20	22	accuracy	accuracy	NOUN
agb-79	20	23	of	of	ADP
agb-79	20	24	the	the	DET
agb-79	20	25	accounts	account	NOUN
agb-79	20	26	.	.	PUNCT
agb-79	21	1	in	in	ADP
agb-79	21	2	many	many	ADJ
agb-79	21	3	ways	way	NOUN
agb-79	21	4	,	,	PUNCT
agb-79	21	5	auditing	auditing	NOUN
agb-79	21	6	drives	drive	VERB
agb-79	21	7	the	the	DET
agb-79	21	8	integrity	integrity	NOUN
agb-79	21	9	of	of	ADP
agb-79	21	10	a	a	DET
agb-79	21	11	firms	firm	NOUN
agb-79	21	12	'	'	PART
agb-79	21	13	entire	entire	ADJ
agb-79	21	14	accounting	accounting	NOUN
agb-79	21	15	system	system	NOUN
agb-79	21	16	.	.	PUNCT
agb-79	22	1	even	even	ADV
agb-79	22	2	if	if	SCONJ
agb-79	22	3	firms	firm	NOUN
agb-79	22	4	are	be	AUX
agb-79	22	5	non	non	ADJ
agb-79	22	6	-	-	ADJ
agb-79	22	7	profit	profit	NOUN
agb-79	22	8	or	or	CCONJ
agb-79	22	9	public	public	ADJ
agb-79	22	10	,	,	PUNCT
agb-79	22	11	annual	annual	ADJ
agb-79	22	12	financial	financial	ADJ
agb-79	22	13	statement	statement	NOUN
agb-79	22	14	auditing	auditing	NOUN
agb-79	22	15	is	be	AUX
agb-79	22	16	essential	essential	ADJ
agb-79	22	17	.	.	PUNCT
agb-79	23	1	this	this	PRON
agb-79	23	2	will	will	AUX
agb-79	23	3	give	give	VERB
agb-79	23	4	firms	firm	NOUN
agb-79	23	5	accuracy	accuracy	VERB
agb-79	23	6	more	more	ADJ
agb-79	23	7	credibility	credibility	NOUN
agb-79	23	8	.	.	PUNCT
agb-79	24	1	even	even	ADV
agb-79	24	2	if	if	SCONJ
agb-79	24	3	auditing	auditing	NOUN
agb-79	24	4	is	be	AUX
agb-79	24	5	n't	not	PART
agb-79	24	6	required	require	VERB
agb-79	24	7	,	,	PUNCT
agb-79	24	8	it	it	PRON
agb-79	24	9	's	be	AUX
agb-79	24	10	good	good	ADJ
agb-79	24	11	to	to	PART
agb-79	24	12	have	have	VERB
agb-79	24	13	it	it	PRON
agb-79	24	14	in	in	ADP
agb-79	24	15	place	place	NOUN
agb-79	24	16	(	(	PUNCT
agb-79	24	17	chien	chien	PROPN
agb-79	24	18	,	,	PUNCT
agb-79	24	19	hsu	hsu	PROPN
agb-79	24	20	,	,	PUNCT
agb-79	24	21	zhang	zhang	PROPN
agb-79	24	22	,	,	PUNCT
agb-79	24	23	vu	vu	PROPN
agb-79	24	24	,	,	PUNCT
agb-79	24	25	&	&	CCONJ
agb-79	24	26	nawaz	nawaz	NOUN
agb-79	24	27	,	,	PUNCT
agb-79	24	28	2021	2021	NUM
agb-79	24	29	;	;	PUNCT
agb-79	24	30	wang	wang	PROPN
agb-79	24	31	,	,	PUNCT
agb-79	24	32	2019	2019	NUM
agb-79	24	33	)	)	PUNCT
agb-79	24	34	.	.	PUNCT
agb-79	25	1	when	when	SCONJ
agb-79	25	2	there	there	PRON
agb-79	25	3	are	be	VERB
agb-79	25	4	discrepancies	discrepancy	NOUN
agb-79	25	5	or	or	CCONJ
agb-79	25	6	inaccuracies	inaccuracy	NOUN
agb-79	25	7	in	in	ADP
agb-79	25	8	a	a	DET
agb-79	25	9	firm	firm	NOUN
agb-79	25	10	's	's	PART
agb-79	25	11	financial	financial	ADJ
agb-79	25	12	statements	statement	NOUN
agb-79	25	13	,	,	PUNCT
agb-79	25	14	auditing	auditing	NOUN
agb-79	25	15	becomes	become	VERB
agb-79	25	16	even	even	ADV
agb-79	25	17	more	more	ADV
agb-79	25	18	apparent	apparent	ADJ
agb-79	25	19	.	.	PUNCT
agb-79	26	1	an	an	DET
agb-79	26	2	auditor	auditor	NOUN
agb-79	26	3	can	can	AUX
agb-79	26	4	assist	assist	VERB
agb-79	26	5	management	management	NOUN
agb-79	26	6	in	in	ADP
agb-79	26	7	identifying	identify	VERB
agb-79	26	8	issues	issue	NOUN
agb-79	26	9	with	with	ADP
agb-79	26	10	bookkeeping	bookkeeping	NOUN
agb-79	26	11	that	that	PRON
agb-79	26	12	is	be	AUX
agb-79	26	13	out	out	ADP
agb-79	26	14	of	of	ADP
agb-79	26	15	date	date	NOUN
agb-79	26	16	or	or	CCONJ
agb-79	26	17	out	out	ADP
agb-79	26	18	of	of	ADP
agb-79	26	19	order	order	NOUN
agb-79	26	20	.	.	PUNCT
agb-79	27	1	if	if	SCONJ
agb-79	27	2	details	detail	NOUN
agb-79	27	3	are	be	AUX
agb-79	27	4	discovered	discover	VERB
agb-79	27	5	that	that	SCONJ
agb-79	27	6	,	,	PUNCT
agb-79	27	7	indicate	indicate	VERB
agb-79	27	8	the	the	DET
agb-79	27	9	existence	existence	NOUN
agb-79	27	10	of	of	ADP
agb-79	27	11	fraud	fraud	NOUN
agb-79	27	12	or	or	CCONJ
agb-79	27	13	misconduct	misconduct	NOUN
agb-79	27	14	,	,	PUNCT
agb-79	27	15	the	the	DET
agb-79	27	16	services	service	NOUN
agb-79	27	17	of	of	ADP
agb-79	27	18	a	a	DET
agb-79	27	19	forensic	forensic	ADJ
agb-79	27	20	auditor	auditor	NOUN
agb-79	27	21	are	be	AUX
agb-79	27	22	recommended	recommend	VERB
agb-79	27	23	.	.	PUNCT
agb-79	28	1	even	even	ADV
agb-79	28	2	within	within	ADP
agb-79	28	3	the	the	DET
agb-79	28	4	auditing	auditing	NOUN
agb-79	28	5	area	area	NOUN
agb-79	28	6	,	,	PUNCT
agb-79	28	7	a	a	DET
agb-79	28	8	speciality	speciality	NOUN
agb-79	28	9	deals	deal	NOUN
agb-79	28	10	with	with	ADP
agb-79	28	11	instances	instance	NOUN
agb-79	28	12	that	that	PRON
agb-79	28	13	are	be	AUX
agb-79	28	14	on	on	ADP
agb-79	28	15	the	the	DET
agb-79	28	16	verge	verge	NOUN
agb-79	28	17	of	of	ADP
agb-79	28	18	being	be	AUX
agb-79	28	19	illegal	illegal	ADJ
agb-79	28	20	(	(	PUNCT
agb-79	28	21	liu	liu	PROPN
agb-79	28	22	,	,	PUNCT
agb-79	28	23	lan	lan	PROPN
agb-79	28	24	,	,	PUNCT
agb-79	28	25	chien	chien	PROPN
agb-79	28	26	,	,	PUNCT
agb-79	28	27	sadiq	sadiq	PROPN
agb-79	28	28	,	,	PUNCT
agb-79	28	29	&	&	CCONJ
agb-79	28	30	nawaz	nawaz	NOUN
agb-79	28	31	,	,	PUNCT
agb-79	28	32	2022	2022	NUM
agb-79	28	33	;	;	PUNCT
agb-79	28	34	noshfar	noshfar	ADV
agb-79	28	35	,	,	PUNCT
agb-79	28	36	mohseni	mohseni	NOUN
agb-79	28	37	,	,	PUNCT
agb-79	28	38	&	&	CCONJ
agb-79	28	39	ghasemi	ghasemi	PROPN
agb-79	28	40	,	,	PUNCT
agb-79	28	41	2022	2022	NUM
agb-79	28	42	)	)	PUNCT
agb-79	28	43	.	.	PUNCT
agb-79	29	1	the	the	DET
agb-79	29	2	efficiency	efficiency	NOUN
agb-79	29	3	of	of	ADP
agb-79	29	4	the	the	DET
agb-79	29	5	accounting	accounting	NOUN
agb-79	29	6	and	and	CCONJ
agb-79	29	7	auditing	auditing	NOUN
agb-79	29	8	efficiency	efficiency	NOUN
agb-79	29	9	depends	depend	VERB
agb-79	29	10	on	on	ADP
agb-79	29	11	the	the	DET
agb-79	29	12	ability	ability	NOUN
agb-79	29	13	of	of	ADP
agb-79	29	14	human	human	ADJ
agb-79	29	15	resources	resource	NOUN
agb-79	29	16	,	,	PUNCT
agb-79	29	17	technology	technology	NOUN
agb-79	29	18	adoption	adoption	NOUN
agb-79	29	19	,	,	PUNCT
agb-79	29	20	and	and	CCONJ
agb-79	29	21	application	application	NOUN
agb-79	29	22	of	of	ADP
agb-79	29	23	international	international	ADJ
agb-79	29	24	accounting	accounting	NOUN
agb-79	29	25	standards	standard	NOUN
agb-79	29	26	.	.	PUNCT
agb-79	30	1	if	if	SCONJ
agb-79	30	2	the	the	DET
agb-79	30	3	human	human	ADJ
agb-79	30	4	resources	resource	NOUN
agb-79	30	5	are	be	AUX
agb-79	30	6	trained	train	VERB
agb-79	30	7	well	well	ADV
agb-79	30	8	for	for	ADP
agb-79	30	9	accountancy	accountancy	NOUN
agb-79	30	10	or	or	CCONJ
agb-79	30	11	handling	handle	VERB
agb-79	30	12	financial	financial	ADJ
agb-79	30	13	matters	matter	NOUN
agb-79	30	14	,	,	PUNCT
agb-79	30	15	the	the	DET
agb-79	30	16	accounting	accounting	NOUN
agb-79	30	17	and	and	CCONJ
agb-79	30	18	auditing	auditing	NOUN
agb-79	30	19	activities	activity	NOUN
agb-79	30	20	can	can	AUX
agb-79	30	21	be	be	AUX
agb-79	30	22	facilitated	facilitate	VERB
agb-79	30	23	and	and	CCONJ
agb-79	30	24	improved	improve	VERB
agb-79	30	25	(	(	PUNCT
agb-79	30	26	qader	qader	NOUN
agb-79	30	27	et	et	PROPN
agb-79	30	28	al	al	PROPN
agb-79	30	29	.	.	PROPN
agb-79	30	30	,	,	PUNCT
agb-79	30	31	2021	2021	NUM
agb-79	30	32	;	;	PUNCT
agb-79	30	33	sun	sun	PROPN
agb-79	30	34	et	et	PROPN
agb-79	30	35	al	al	PROPN
agb-79	30	36	.	.	PROPN
agb-79	30	37	,	,	PUNCT
agb-79	30	38	2021	2021	NUM
agb-79	30	39	)	)	PUNCT
agb-79	30	40	.	.	PUNCT
agb-79	31	1	accounting	accounting	NOUN
agb-79	31	2	and	and	CCONJ
agb-79	31	3	mailto:nvhoacva@gmail.com	mailto:nvhoacva@gmail.com	X
agb-79	31	4	mailto:duyenktdh@gmail.com	mailto:duyenktdh@gmail.com	X
agb-79	32	1	mailto:vnhuyen@vnua.edu.vn	mailto:vnhuyen@vnua.edu.vn	PROPN
agb-79	32	2	mailto:hoangvuquang@hotmail.com	mailto:hoangvuquang@hotmail.com	PROPN
agb-79	32	3	mailto:vanhuong75hy@gmail.com	mailto:vanhuong75hy@gmail.com	X
agb-79	32	4	mailto:camtunguyen238@gmail.com	mailto:camtunguyen238@gmail.com	X
agb-79	32	5	mailto:minhnguyetfuv@gmail.com	mailto:minhnguyetfuv@gmail.com	X
agb-79	33	1	mailto:duyenktdh@gmail.com	mailto:duyenktdh@gmail.com	X
agb-79	34	1	agbioforum	agbioforum	NOUN
agb-79	34	2	,	,	PUNCT
agb-79	34	3	24(1	24(1	NUM
agb-79	34	4	)	)	PUNCT
agb-79	34	5	,	,	PUNCT
agb-79	34	6	2022	2022	NUM
agb-79	34	7	|	|	ADV
agb-79	34	8	60	60	NUM
agb-79	34	9	hoa	hoa	NOUN
agb-79	34	10	,	,	PUNCT
agb-79	34	11	duyen	duyen	NOUN
agb-79	34	12	,	,	PUNCT
agb-79	34	13	huyen	huyen	PROPN
agb-79	34	14	,	,	PUNCT
agb-79	34	15	quang	quang	PROPN
agb-79	34	16	,	,	PUNCT
agb-79	34	17	huong	huong	PROPN
agb-79	34	18	,	,	PUNCT
agb-79	34	19	tu	tu	PROPN
agb-79	34	20	and	and	CCONJ
agb-79	34	21	nguyet	nguyet	PROPN
agb-79	34	22	.	.	PUNCT
agb-79	35	1	—	—	PUNCT
agb-79	35	2	impact	impact	NOUN
agb-79	35	3	of	of	ADP
agb-79	35	4	trained	train	VERB
agb-79	35	5	human	human	ADJ
agb-79	35	6	resources	resource	NOUN
agb-79	35	7	,	,	PUNCT
agb-79	35	8	adoption	adoption	NOUN
agb-79	35	9	of	of	ADP
agb-79	35	10	technology	technology	NOUN
agb-79	35	11	…	…	PUNCT
agb-79	35	12	auditing	auditing	NOUN
agb-79	35	13	functions	function	NOUN
agb-79	35	14	can	can	AUX
agb-79	35	15	be	be	AUX
agb-79	35	16	carried	carry	VERB
agb-79	35	17	out	out	ADP
agb-79	35	18	manually	manually	ADV
agb-79	35	19	or	or	CCONJ
agb-79	35	20	through	through	ADP
agb-79	35	21	technological	technological	ADJ
agb-79	35	22	systems	system	NOUN
agb-79	35	23	.	.	PUNCT
agb-79	36	1	numerous	numerous	ADJ
agb-79	36	2	technologies	technology	NOUN
agb-79	36	3	are	be	AUX
agb-79	36	4	available	available	ADJ
agb-79	36	5	on	on	ADP
agb-79	36	6	the	the	DET
agb-79	36	7	market	market	NOUN
agb-79	36	8	and	and	CCONJ
agb-79	36	9	are	be	AUX
agb-79	36	10	primarily	primarily	ADV
agb-79	36	11	utilised	utilise	VERB
agb-79	36	12	in	in	ADP
agb-79	36	13	accounting	accounting	NOUN
agb-79	36	14	and	and	CCONJ
agb-79	36	15	auditing	auditing	NOUN
agb-79	36	16	procedures	procedure	NOUN
agb-79	36	17	to	to	PART
agb-79	36	18	track	track	VERB
agb-79	36	19	,	,	PUNCT
agb-79	36	20	record	record	NOUN
agb-79	36	21	,	,	PUNCT
agb-79	36	22	and	and	CCONJ
agb-79	36	23	analyse	analyse	VERB
agb-79	36	24	financial	financial	ADJ
agb-79	36	25	operations	operation	NOUN
agb-79	36	26	and	and	CCONJ
agb-79	36	27	other	other	ADJ
agb-79	36	28	business	business	NOUN
agb-79	36	29	-	-	PUNCT
agb-79	36	30	related	relate	VERB
agb-79	36	31	activities	activity	NOUN
agb-79	36	32	.	.	PUNCT
agb-79	37	1	these	these	DET
agb-79	37	2	technologies	technology	NOUN
agb-79	37	3	allow	allow	VERB
agb-79	37	4	businesses	business	NOUN
agb-79	37	5	to	to	PART
agb-79	37	6	enhance	enhance	VERB
agb-79	37	7	their	their	PRON
agb-79	37	8	accounting	accounting	NOUN
agb-79	37	9	and	and	CCONJ
agb-79	37	10	auditing	auditing	NOUN
agb-79	37	11	functions	function	NOUN
agb-79	37	12	.	.	PUNCT
agb-79	38	1	(	(	PUNCT
agb-79	38	2	magablih	magablih	ADJ
agb-79	38	3	,	,	PUNCT
agb-79	38	4	2018	2018	NUM
agb-79	38	5	)	)	PUNCT
agb-79	38	6	.	.	PUNCT
agb-79	39	1	international	international	ADJ
agb-79	39	2	accounting	accounting	NOUN
agb-79	39	3	standards	standard	NOUN
agb-79	39	4	have	have	AUX
agb-79	39	5	been	be	AUX
agb-79	39	6	presented	present	VERB
agb-79	39	7	as	as	ADP
agb-79	39	8	internationally	internationally	ADV
agb-79	39	9	defined	define	VERB
agb-79	39	10	and	and	CCONJ
agb-79	39	11	admissible	admissible	ADJ
agb-79	39	12	principles	principle	NOUN
agb-79	39	13	and	and	CCONJ
agb-79	39	14	standards	standard	NOUN
agb-79	39	15	according	accord	VERB
agb-79	39	16	to	to	ADP
agb-79	39	17	which	which	PRON
agb-79	39	18	accounting	accounting	NOUN
agb-79	39	19	practices	practice	NOUN
agb-79	39	20	must	must	AUX
agb-79	39	21	be	be	AUX
agb-79	39	22	performed	perform	VERB
agb-79	39	23	.	.	PUNCT
agb-79	40	1	the	the	DET
agb-79	40	2	application	application	NOUN
agb-79	40	3	of	of	ADP
agb-79	40	4	international	international	ADJ
agb-79	40	5	accounting	accounting	NOUN
agb-79	40	6	standards	standard	NOUN
agb-79	40	7	helps	helps	AUX
agb-79	40	8	attain	attain	VERB
agb-79	40	9	improvement	improvement	NOUN
agb-79	40	10	in	in	ADP
agb-79	40	11	accounting	accounting	NOUN
agb-79	40	12	and	and	CCONJ
agb-79	40	13	auditing	auditing	NOUN
agb-79	40	14	activities	activity	NOUN
agb-79	40	15	.	.	PUNCT
agb-79	41	1	the	the	DET
agb-79	41	2	present	present	ADJ
agb-79	41	3	study	study	NOUN
agb-79	41	4	examines	examine	VERB
agb-79	41	5	the	the	DET
agb-79	41	6	influences	influence	NOUN
agb-79	41	7	of	of	ADP
agb-79	41	8	trained	train	VERB
agb-79	41	9	human	human	ADJ
agb-79	41	10	resources	resource	NOUN
agb-79	41	11	,	,	PUNCT
agb-79	41	12	technology	technology	NOUN
agb-79	41	13	adoption	adoption	NOUN
agb-79	41	14	,	,	PUNCT
agb-79	41	15	international	international	ADJ
agb-79	41	16	accounting	accounting	NOUN
agb-79	41	17	standards	standard	NOUN
agb-79	41	18	,	,	PUNCT
agb-79	41	19	and	and	CCONJ
agb-79	41	20	agricultural	agricultural	ADJ
agb-79	41	21	institutional	institutional	ADJ
agb-79	41	22	support	support	NOUN
agb-79	41	23	on	on	ADP
agb-79	41	24	improving	improve	VERB
agb-79	41	25	accounting	accounting	NOUN
agb-79	41	26	and	and	CCONJ
agb-79	41	27	auditing	auditing	NOUN
agb-79	41	28	activities	activity	NOUN
agb-79	41	29	in	in	ADP
agb-79	41	30	vietnam	vietnam	PROPN
agb-79	41	31	.	.	PUNCT
agb-79	42	1	vietnam	vietnam	PROPN
agb-79	42	2	is	be	AUX
agb-79	42	3	a	a	DET
agb-79	42	4	developing	develop	VERB
agb-79	42	5	lower	lower	ADV
agb-79	42	6	-	-	PUNCT
agb-79	42	7	middle	middle	ADJ
agb-79	42	8	-	-	PUNCT
agb-79	42	9	income	income	NOUN
agb-79	42	10	economy	economy	NOUN
agb-79	42	11	with	with	ADP
agb-79	42	12	a	a	DET
agb-79	42	13	gdp	gdp	NOUN
agb-79	42	14	growth	growth	NOUN
agb-79	42	15	rate	rate	NOUN
agb-79	42	16	estimated	estimate	VERB
agb-79	42	17	to	to	PART
agb-79	42	18	be	be	AUX
agb-79	42	19	$	$	SYM
agb-79	42	20	404.105	404.105	NUM
agb-79	42	21	billion	billion	NUM
agb-79	42	22	in	in	ADP
agb-79	42	23	2022	2022	NUM
agb-79	42	24	.	.	PUNCT
agb-79	43	1	agriculture	agriculture	NOUN
agb-79	43	2	is	be	AUX
agb-79	43	3	the	the	DET
agb-79	43	4	country	country	NOUN
agb-79	43	5	's	's	PART
agb-79	43	6	significant	significant	ADJ
agb-79	43	7	economic	economic	ADJ
agb-79	43	8	sector	sector	NOUN
agb-79	43	9	,	,	PUNCT
agb-79	43	10	which	which	PRON
agb-79	43	11	contributes	contribute	VERB
agb-79	43	12	to	to	ADP
agb-79	43	13	the	the	DET
agb-79	43	14	country	country	NOUN
agb-79	43	15	's	's	PART
agb-79	43	16	gdp	gdp	NOUN
agb-79	43	17	at	at	ADP
agb-79	43	18	18	18	NUM
agb-79	43	19	%	%	NOUN
agb-79	43	20	rate	rate	NOUN
agb-79	43	21	.	.	PUNCT
agb-79	44	1	agriculture	agriculture	NOUN
agb-79	44	2	employs	employ	VERB
agb-79	44	3	43	43	NUM
agb-79	44	4	per	per	ADP
agb-79	44	5	cent	cent	NOUN
agb-79	44	6	of	of	ADP
agb-79	44	7	vietnam	vietnam	PROPN
agb-79	44	8	's	's	PART
agb-79	44	9	92	92	NUM
agb-79	44	10	million	million	NUM
agb-79	44	11	people	people	NOUN
agb-79	44	12	,	,	PUNCT
agb-79	44	13	making	make	VERB
agb-79	44	14	it	it	PRON
agb-79	44	15	the	the	DET
agb-79	44	16	country	country	NOUN
agb-79	44	17	's	's	PART
agb-79	44	18	largest	large	ADJ
agb-79	44	19	employer	employer	NOUN
agb-79	44	20	ahead	ahead	ADV
agb-79	44	21	of	of	ADP
agb-79	44	22	services	service	NOUN
agb-79	44	23	and	and	CCONJ
agb-79	44	24	industry	industry	NOUN
agb-79	44	25	(	(	PUNCT
agb-79	44	26	velte	velte	NOUN
agb-79	44	27	,	,	PUNCT
agb-79	44	28	2019	2019	NUM
agb-79	44	29	)	)	PUNCT
agb-79	44	30	.	.	PUNCT
agb-79	45	1	agricultural	agricultural	ADJ
agb-79	45	2	input	input	NOUN
agb-79	45	3	providers	provider	NOUN
agb-79	45	4	,	,	PUNCT
agb-79	45	5	farmer	farmer	NOUN
agb-79	45	6	-	-	PUNCT
agb-79	45	7	producers	producer	NOUN
agb-79	45	8	,	,	PUNCT
agb-79	45	9	processor	processor	NOUN
agb-79	45	10	-	-	PUNCT
agb-79	45	11	distributors	distributor	NOUN
agb-79	45	12	,	,	PUNCT
agb-79	45	13	and	and	CCONJ
agb-79	45	14	retailers	retailer	NOUN
agb-79	45	15	are	be	AUX
agb-79	45	16	the	the	DET
agb-79	45	17	four	four	NUM
agb-79	45	18	primary	primary	ADJ
agb-79	45	19	market	market	NOUN
agb-79	45	20	entities	entity	NOUN
agb-79	45	21	in	in	ADP
agb-79	45	22	the	the	DET
agb-79	45	23	agribusiness	agribusiness	NOUN
agb-79	45	24	sub	sub	NOUN
agb-79	45	25	-	-	NOUN
agb-79	45	26	sector	sector	NOUN
agb-79	45	27	.	.	PUNCT
agb-79	46	1	each	each	PRON
agb-79	46	2	of	of	ADP
agb-79	46	3	these	these	DET
agb-79	46	4	businesses	business	NOUN
agb-79	46	5	makes	make	VERB
agb-79	46	6	a	a	DET
agb-79	46	7	unique	unique	ADJ
agb-79	46	8	contribution	contribution	NOUN
agb-79	46	9	to	to	ADP
agb-79	46	10	the	the	DET
agb-79	46	11	overall	overall	ADJ
agb-79	46	12	success	success	NOUN
agb-79	46	13	of	of	ADP
agb-79	46	14	the	the	DET
agb-79	46	15	agricultural	agricultural	ADJ
agb-79	46	16	system	system	NOUN
agb-79	46	17	.	.	PUNCT
agb-79	47	1	the	the	DET
agb-79	47	2	firms	firm	NOUN
agb-79	47	3	dealing	deal	VERB
agb-79	47	4	in	in	ADP
agb-79	47	5	agriculture	agriculture	NOUN
agb-79	47	6	with	with	ADP
agb-79	47	7	its	its	PRON
agb-79	47	8	sub	sub	ADJ
agb-79	47	9	-	-	NOUN
agb-79	47	10	sectors	sector	NOUN
agb-79	47	11	record	record	VERB
agb-79	47	12	their	their	PRON
agb-79	47	13	financial	financial	ADJ
agb-79	47	14	transactions	transaction	NOUN
agb-79	47	15	through	through	ADP
agb-79	47	16	a	a	DET
agb-79	47	17	proper	proper	ADJ
agb-79	47	18	strategy	strategy	NOUN
agb-79	47	19	,	,	PUNCT
agb-79	47	20	intending	intend	VERB
agb-79	47	21	to	to	PART
agb-79	47	22	maintain	maintain	VERB
agb-79	47	23	a	a	DET
agb-79	47	24	summarized	summarize	VERB
agb-79	47	25	statement	statement	NOUN
agb-79	47	26	that	that	PRON
agb-79	47	27	can	can	AUX
agb-79	47	28	present	present	VERB
agb-79	47	29	its	its	PRON
agb-79	47	30	economic	economic	ADJ
agb-79	47	31	strength	strength	NOUN
agb-79	47	32	in	in	ADP
agb-79	47	33	short	short	ADJ
agb-79	47	34	in	in	ADP
agb-79	47	35	a	a	DET
agb-79	47	36	single	single	ADJ
agb-79	47	37	.	.	PUNCT
agb-79	48	1	preparing	prepare	VERB
agb-79	48	2	these	these	DET
agb-79	48	3	records	record	NOUN
agb-79	48	4	gives	give	VERB
agb-79	48	5	an	an	DET
agb-79	48	6	overall	overall	ADJ
agb-79	48	7	view	view	NOUN
agb-79	48	8	of	of	ADP
agb-79	48	9	the	the	DET
agb-79	48	10	firms	firm	NOUN
agb-79	48	11	'	'	PART
agb-79	48	12	risks	risk	NOUN
agb-79	48	13	and	and	CCONJ
agb-79	48	14	opportunities	opportunity	NOUN
agb-79	48	15	.	.	PUNCT
agb-79	49	1	many	many	ADJ
agb-79	49	2	agricultural	agricultural	ADJ
agb-79	49	3	firms	firm	NOUN
agb-79	49	4	are	be	AUX
agb-79	49	5	still	still	ADV
agb-79	49	6	involved	involve	VERB
agb-79	49	7	in	in	ADP
agb-79	49	8	following	follow	VERB
agb-79	49	9	manual	manual	ADJ
agb-79	49	10	ways	way	NOUN
agb-79	49	11	of	of	ADP
agb-79	49	12	accountancy	accountancy	NOUN
agb-79	49	13	and	and	CCONJ
agb-79	49	14	auditing	auditing	NOUN
agb-79	49	15	,	,	PUNCT
agb-79	49	16	and	and	CCONJ
agb-79	49	17	traditional	traditional	ADJ
agb-79	49	18	manual	manual	ADJ
agb-79	49	19	ways	way	NOUN
agb-79	49	20	include	include	VERB
agb-79	49	21	the	the	DET
agb-79	49	22	use	use	NOUN
agb-79	49	23	of	of	ADP
agb-79	49	24	paper	paper	NOUN
agb-79	49	25	&	&	CCONJ
agb-79	49	26	pen	pen	PROPN
agb-79	49	27	and	and	CCONJ
agb-79	49	28	man	man	NOUN
agb-79	49	29	's	's	PART
agb-79	49	30	intellect	intellect	NOUN
agb-79	49	31	(	(	PUNCT
agb-79	49	32	le	le	X
agb-79	49	33	et	et	PROPN
agb-79	49	34	al	al	PROPN
agb-79	49	35	.	.	PROPN
agb-79	49	36	,	,	PUNCT
agb-79	49	37	2022	2022	NUM
agb-79	49	38	)	)	PUNCT
agb-79	49	39	.	.	PUNCT
agb-79	50	1	accounting	accounting	NOUN
agb-79	50	2	and	and	CCONJ
agb-79	50	3	auditing	auditing	NOUN
agb-79	50	4	technologies	technology	NOUN
agb-79	50	5	are	be	AUX
agb-79	50	6	being	be	AUX
agb-79	50	7	used	use	VERB
agb-79	50	8	in	in	ADP
agb-79	50	9	a	a	DET
agb-79	50	10	few	few	ADJ
agb-79	50	11	agricultural	agricultural	ADJ
agb-79	50	12	enterprises	enterprise	NOUN
agb-79	50	13	,	,	PUNCT
agb-79	50	14	although	although	SCONJ
agb-79	50	15	they	they	PRON
agb-79	50	16	are	be	AUX
agb-79	50	17	being	be	AUX
agb-79	50	18	implemented	implement	VERB
agb-79	50	19	in	in	ADP
agb-79	50	20	a	a	DET
agb-79	50	21	limited	limited	ADJ
agb-79	50	22	number	number	NOUN
agb-79	50	23	of	of	ADP
agb-79	50	24	firms	firm	NOUN
agb-79	50	25	.	.	PUNCT
agb-79	51	1	(	(	PUNCT
agb-79	51	2	ha	ha	INTJ
agb-79	51	3	,	,	PUNCT
agb-79	51	4	nguyen	nguyen	NOUN
agb-79	51	5	,	,	PUNCT
agb-79	51	6	nguyen	nguyen	NOUN
agb-79	51	7	,	,	PUNCT
agb-79	51	8	&	&	CCONJ
agb-79	51	9	do	do	VERB
agb-79	51	10	,	,	PUNCT
agb-79	51	11	2020	2020	NUM
agb-79	51	12	)	)	PUNCT
agb-79	51	13	.	.	PUNCT
agb-79	52	1	agriculture	agriculture	NOUN
agb-79	52	2	is	be	AUX
agb-79	52	3	a	a	DET
agb-79	52	4	significant	significant	ADJ
agb-79	52	5	economic	economic	ADJ
agb-79	52	6	sector	sector	NOUN
agb-79	52	7	in	in	ADP
agb-79	52	8	vietnam	vietnam	PROPN
agb-79	52	9	,	,	PUNCT
agb-79	52	10	although	although	SCONJ
agb-79	52	11	the	the	DET
agb-79	52	12	country	country	NOUN
agb-79	52	13	lacks	lack	VERB
agb-79	52	14	an	an	DET
agb-79	52	15	accounting	accounting	NOUN
agb-79	52	16	standard	standard	NOUN
agb-79	52	17	that	that	PRON
agb-79	52	18	defines	define	VERB
agb-79	52	19	basic	basic	ADJ
agb-79	52	20	accounting	accounting	NOUN
agb-79	52	21	concepts	concept	NOUN
agb-79	52	22	in	in	ADP
agb-79	52	23	specialized	specialized	ADJ
agb-79	52	24	agriculture	agriculture	NOUN
agb-79	52	25	,	,	PUNCT
agb-79	52	26	such	such	ADJ
agb-79	52	27	as	as	ADP
agb-79	52	28	cultivation	cultivation	NOUN
agb-79	52	29	,	,	PUNCT
agb-79	52	30	and	and	CCONJ
agb-79	52	31	agricultural	agricultural	ADJ
agb-79	52	32	accounting	accounting	NOUN
agb-79	52	33	standards	standard	NOUN
agb-79	52	34	are	be	AUX
agb-79	52	35	sparse	sparse	ADJ
agb-79	52	36	and	and	CCONJ
agb-79	52	37	general	general	ADJ
agb-79	52	38	.	.	PUNCT
agb-79	53	1	vietnam	vietnam	PROPN
agb-79	53	2	is	be	AUX
agb-79	53	3	preparing	prepare	VERB
agb-79	53	4	to	to	PART
agb-79	53	5	implement	implement	VERB
agb-79	53	6	the	the	DET
agb-79	53	7	international	international	ADJ
agb-79	53	8	financial	financial	ADJ
agb-79	53	9	reporting	reporting	NOUN
agb-79	53	10	standards	standard	NOUN
agb-79	53	11	(	(	PUNCT
agb-79	53	12	ifrs	ifrs	PROPN
agb-79	53	13	)	)	PUNCT
agb-79	53	14	,	,	PUNCT
agb-79	53	15	which	which	PRON
agb-79	53	16	necessitates	necessitate	VERB
agb-79	53	17	the	the	DET
agb-79	53	18	establishment	establishment	NOUN
agb-79	53	19	of	of	ADP
agb-79	53	20	a	a	DET
agb-79	53	21	vietnam	vietnam	PROPN
agb-79	53	22	accounting	accounting	NOUN
agb-79	53	23	standard	standard	NOUN
agb-79	53	24	for	for	ADP
agb-79	53	25	agriculture	agriculture	NOUN
agb-79	53	26	.	.	PUNCT
agb-79	54	1	to	to	PART
agb-79	54	2	increase	increase	VERB
agb-79	54	3	the	the	DET
agb-79	54	4	transparency	transparency	NOUN
agb-79	54	5	and	and	CCONJ
agb-79	54	6	comparability	comparability	NOUN
agb-79	54	7	of	of	ADP
agb-79	54	8	accounting	accounting	NOUN
agb-79	54	9	data	datum	NOUN
agb-79	54	10	,	,	PUNCT
agb-79	54	11	vas	vas	X
agb-79	54	12	on	on	ADP
agb-79	54	13	agricultural	agricultural	ADJ
agb-79	54	14	should	should	AUX
agb-79	54	15	be	be	AUX
agb-79	54	16	based	base	VERB
agb-79	54	17	on	on	ADP
agb-79	54	18	the	the	DET
agb-79	54	19	concepts	concept	NOUN
agb-79	54	20	and	and	CCONJ
agb-79	54	21	principles	principle	NOUN
agb-79	54	22	of	of	ADP
agb-79	54	23	international	international	ADJ
agb-79	54	24	accounting	accounting	NOUN
agb-79	54	25	standards	standard	NOUN
agb-79	54	26	(	(	PUNCT
agb-79	54	27	ias	ias	PROPN
agb-79	54	28	)	)	PUNCT
agb-79	54	29	,	,	PUNCT
agb-79	54	30	hence	hence	ADV
agb-79	54	31	boosting	boost	VERB
agb-79	54	32	the	the	DET
agb-79	54	33	economy	economy	NOUN
agb-79	54	34	's	's	PART
agb-79	54	35	competitiveness	competitiveness	NOUN
agb-79	54	36	.	.	PUNCT
agb-79	55	1	(	(	PUNCT
agb-79	55	2	doan	doan	VERB
agb-79	55	3	et	et	PROPN
agb-79	55	4	al	al	PROPN
agb-79	55	5	.	.	PROPN
agb-79	55	6	,	,	PUNCT
agb-79	55	7	2022	2022	NUM
agb-79	55	8	)	)	PUNCT
agb-79	55	9	.	.	PUNCT
agb-79	56	1	vietnams	vietnam	NOUN
agb-79	56	2	'	'	PART
agb-79	56	3	agriculture	agriculture	NOUN
agb-79	56	4	sector	sector	NOUN
agb-79	56	5	is	be	AUX
agb-79	56	6	one	one	NUM
agb-79	56	7	of	of	ADP
agb-79	56	8	the	the	DET
agb-79	56	9	progressive	progressive	ADJ
agb-79	56	10	economic	economic	ADJ
agb-79	56	11	sectors	sector	NOUN
agb-79	56	12	,	,	PUNCT
agb-79	56	13	but	but	CCONJ
agb-79	56	14	its	its	PRON
agb-79	56	15	contribution	contribution	NOUN
agb-79	56	16	to	to	ADP
agb-79	56	17	the	the	DET
agb-79	56	18	country	country	NOUN
agb-79	56	19	's	's	PART
agb-79	56	20	growth	growth	NOUN
agb-79	56	21	is	be	AUX
agb-79	56	22	limited	limit	VERB
agb-79	56	23	because	because	SCONJ
agb-79	56	24	of	of	ADP
agb-79	56	25	the	the	DET
agb-79	56	26	limited	limited	ADJ
agb-79	56	27	investment	investment	NOUN
agb-79	56	28	in	in	ADP
agb-79	56	29	this	this	DET
agb-79	56	30	sector	sector	NOUN
agb-79	56	31	.	.	PUNCT
agb-79	57	1	the	the	DET
agb-79	57	2	accounting	accounting	NOUN
agb-79	57	3	and	and	CCONJ
agb-79	57	4	auditing	auditing	NOUN
agb-79	57	5	accuracy	accuracy	NOUN
agb-79	57	6	and	and	CCONJ
agb-79	57	7	transparency	transparency	NOUN
agb-79	57	8	could	could	AUX
agb-79	57	9	enhance	enhance	VERB
agb-79	57	10	the	the	DET
agb-79	57	11	investment	investment	NOUN
agb-79	57	12	in	in	ADP
agb-79	57	13	this	this	DET
agb-79	57	14	sector	sector	NOUN
agb-79	57	15	(	(	PUNCT
agb-79	57	16	tran	tran	NOUN
agb-79	57	17	,	,	PUNCT
agb-79	57	18	ha	ha	INTJ
agb-79	57	19	,	,	PUNCT
agb-79	57	20	le	le	X
agb-79	57	21	,	,	PUNCT
agb-79	57	22	&	&	CCONJ
agb-79	57	23	nguyen	nguyen	PROPN
agb-79	57	24	,	,	PUNCT
agb-79	57	25	2019	2019	NUM
agb-79	57	26	)	)	PUNCT
agb-79	57	27	.	.	PUNCT
agb-79	58	1	the	the	DET
agb-79	58	2	study	study	NOUN
agb-79	58	3	's	's	PART
agb-79	58	4	objective	objective	NOUN
agb-79	58	5	is	be	AUX
agb-79	58	6	to	to	PART
agb-79	58	7	explore	explore	VERB
agb-79	58	8	the	the	DET
agb-79	58	9	role	role	NOUN
agb-79	58	10	of	of	ADP
agb-79	58	11	trained	train	VERB
agb-79	58	12	human	human	ADJ
agb-79	58	13	resources	resource	NOUN
agb-79	58	14	,	,	PUNCT
agb-79	58	15	technology	technology	NOUN
agb-79	58	16	adoption	adoption	NOUN
agb-79	58	17	,	,	PUNCT
agb-79	58	18	international	international	ADJ
agb-79	58	19	accounting	accounting	NOUN
agb-79	58	20	standards	standard	NOUN
agb-79	58	21	,	,	PUNCT
agb-79	58	22	and	and	CCONJ
agb-79	58	23	improvement	improvement	NOUN
agb-79	58	24	of	of	ADP
agb-79	58	25	accounting	accounting	NOUN
agb-79	58	26	and	and	CCONJ
agb-79	58	27	auditing	auditing	NOUN
agb-79	58	28	activities	activity	NOUN
agb-79	58	29	.	.	PUNCT
agb-79	59	1	it	it	PRON
agb-79	59	2	also	also	ADV
agb-79	59	3	aimed	aim	VERB
agb-79	59	4	to	to	PART
agb-79	59	5	identify	identify	VERB
agb-79	59	6	the	the	DET
agb-79	59	7	moderating	moderate	VERB
agb-79	59	8	influences	influence	NOUN
agb-79	59	9	of	of	ADP
agb-79	59	10	agricultural	agricultural	ADJ
agb-79	59	11	institutional	institutional	ADJ
agb-79	59	12	support	support	NOUN
agb-79	59	13	on	on	ADP
agb-79	59	14	the	the	DET
agb-79	59	15	nexus	nexus	NOUN
agb-79	59	16	between	between	ADP
agb-79	59	17	trained	train	VERB
agb-79	59	18	human	human	ADJ
agb-79	59	19	resources	resource	NOUN
agb-79	59	20	,	,	PUNCT
agb-79	59	21	technology	technology	NOUN
agb-79	59	22	adoption	adoption	NOUN
agb-79	59	23	,	,	PUNCT
agb-79	59	24	international	international	ADJ
agb-79	59	25	accounting	accounting	NOUN
agb-79	59	26	standards	standard	NOUN
agb-79	59	27	,	,	PUNCT
agb-79	59	28	agricultural	agricultural	ADJ
agb-79	59	29	institutional	institutional	ADJ
agb-79	59	30	support	support	NOUN
agb-79	59	31	,	,	PUNCT
agb-79	59	32	and	and	CCONJ
agb-79	59	33	improvement	improvement	NOUN
agb-79	59	34	of	of	ADP
agb-79	59	35	accounting	accounting	NOUN
agb-79	59	36	and	and	CCONJ
agb-79	59	37	auditing	auditing	NOUN
agb-79	59	38	activities	activity	NOUN
agb-79	59	39	.	.	PUNCT
agb-79	60	1	this	this	DET
agb-79	60	2	study	study	NOUN
agb-79	60	3	makes	make	VERB
agb-79	60	4	a	a	DET
agb-79	60	5	great	great	ADJ
agb-79	60	6	addition	addition	NOUN
agb-79	60	7	to	to	ADP
agb-79	60	8	the	the	DET
agb-79	60	9	literature	literature	NOUN
agb-79	60	10	.	.	PUNCT
agb-79	61	1	1	1	X
agb-79	61	2	)	)	PUNCT
agb-79	61	3	this	this	DET
agb-79	61	4	study	study	NOUN
agb-79	61	5	aims	aim	VERB
agb-79	61	6	to	to	PART
agb-79	61	7	address	address	VERB
agb-79	61	8	efficiency	efficiency	NOUN
agb-79	61	9	in	in	ADP
agb-79	61	10	accounting	accounting	NOUN
agb-79	61	11	and	and	CCONJ
agb-79	61	12	auditing	auditing	NOUN
agb-79	61	13	practices	practice	NOUN
agb-79	61	14	quite	quite	DET
agb-79	61	15	the	the	DET
agb-79	61	16	opposite	opposite	NOUN
agb-79	61	17	of	of	ADP
agb-79	61	18	previous	previous	ADJ
agb-79	61	19	studies	study	NOUN
agb-79	61	20	that	that	PRON
agb-79	61	21	have	have	AUX
agb-79	61	22	addressed	address	VERB
agb-79	61	23	accounting	accounting	NOUN
agb-79	61	24	or	or	CCONJ
agb-79	61	25	auditing	auditing	NOUN
agb-79	61	26	practices	practice	NOUN
agb-79	61	27	.	.	PUNCT
agb-79	62	1	2	2	X
agb-79	62	2	)	)	PUNCT
agb-79	62	3	the	the	DET
agb-79	62	4	prior	prior	ADJ
agb-79	62	5	studies	study	NOUN
agb-79	62	6	have	have	AUX
agb-79	62	7	analyzed	analyze	VERB
agb-79	62	8	the	the	DET
agb-79	62	9	impacts	impact	NOUN
agb-79	62	10	of	of	ADP
agb-79	62	11	trained	train	VERB
agb-79	62	12	human	human	ADJ
agb-79	62	13	resources	resource	NOUN
agb-79	62	14	,	,	PUNCT
agb-79	62	15	technology	technology	NOUN
agb-79	62	16	adoption	adoption	NOUN
agb-79	62	17	,	,	PUNCT
agb-79	62	18	international	international	ADJ
agb-79	62	19	accounting	accounting	NOUN
agb-79	62	20	standards	standard	NOUN
agb-79	62	21	,	,	PUNCT
agb-79	62	22	and	and	CCONJ
agb-79	62	23	the	the	DET
agb-79	62	24	improvement	improvement	NOUN
agb-79	62	25	of	of	ADP
agb-79	62	26	accounting	accounting	NOUN
agb-79	62	27	and	and	CCONJ
agb-79	62	28	auditing	auditing	NOUN
agb-79	62	29	activities	activity	NOUN
agb-79	62	30	in	in	ADP
agb-79	62	31	separate	separate	ADJ
agb-79	62	32	times	time	NOUN
agb-79	62	33	.	.	PUNCT
agb-79	63	1	the	the	DET
agb-79	63	2	present	present	ADJ
agb-79	63	3	article	article	NOUN
agb-79	63	4	adds	add	VERB
agb-79	63	5	to	to	ADP
agb-79	63	6	the	the	DET
agb-79	63	7	literature	literature	NOUN
agb-79	63	8	with	with	ADP
agb-79	63	9	the	the	DET
agb-79	63	10	simultaneous	simultaneous	ADJ
agb-79	63	11	study	study	NOUN
agb-79	63	12	of	of	ADP
agb-79	63	13	trained	train	VERB
agb-79	63	14	human	human	ADJ
agb-79	63	15	resources	resource	NOUN
agb-79	63	16	,	,	PUNCT
agb-79	63	17	technology	technology	NOUN
agb-79	63	18	adoption	adoption	NOUN
agb-79	63	19	,	,	PUNCT
agb-79	63	20	and	and	CCONJ
agb-79	63	21	international	international	ADJ
agb-79	63	22	accounting	accounting	NOUN
agb-79	63	23	standards	standard	NOUN
agb-79	63	24	that	that	PRON
agb-79	63	25	impact	impact	VERB
agb-79	63	26	the	the	DET
agb-79	63	27	improvement	improvement	NOUN
agb-79	63	28	of	of	ADP
agb-79	63	29	accounting	accounting	NOUN
agb-79	63	30	and	and	CCONJ
agb-79	63	31	auditing	auditing	NOUN
agb-79	63	32	activities	activity	NOUN
agb-79	63	33	.	.	PUNCT
agb-79	64	1	3	3	X
agb-79	64	2	)	)	PUNCT
agb-79	64	3	this	this	DET
agb-79	64	4	study	study	NOUN
agb-79	64	5	first	first	ADV
agb-79	64	6	addresses	address	VERB
agb-79	64	7	the	the	DET
agb-79	64	8	agricultural	agricultural	ADJ
agb-79	64	9	institutional	institutional	ADJ
agb-79	64	10	support	support	NOUN
agb-79	64	11	as	as	ADP
agb-79	64	12	a	a	DET
agb-79	64	13	moderator	moderator	NOUN
agb-79	64	14	between	between	ADP
agb-79	64	15	the	the	DET
agb-79	64	16	factors	factor	NOUN
agb-79	64	17	mentioned	mention	VERB
agb-79	64	18	above	above	ADP
agb-79	64	19	and	and	CCONJ
agb-79	64	20	improving	improve	VERB
agb-79	64	21	accounting	accounting	NOUN
agb-79	64	22	and	and	CCONJ
agb-79	64	23	auditing	auditing	NOUN
agb-79	64	24	activities	activity	NOUN
agb-79	64	25	.	.	PUNCT
agb-79	65	1	the	the	DET
agb-79	65	2	remaining	remain	VERB
agb-79	65	3	portion	portion	NOUN
agb-79	65	4	of	of	ADP
agb-79	65	5	the	the	DET
agb-79	65	6	study	study	NOUN
agb-79	65	7	has	have	VERB
agb-79	65	8	the	the	DET
agb-79	65	9	following	follow	VERB
agb-79	65	10	parts	part	NOUN
agb-79	65	11	.	.	PUNCT
agb-79	66	1	the	the	DET
agb-79	66	2	next	next	ADJ
agb-79	66	3	part	part	NOUN
agb-79	66	4	highlights	highlight	VERB
agb-79	66	5	literary	literary	ADJ
agb-79	66	6	arguments	argument	NOUN
agb-79	66	7	about	about	ADP
agb-79	66	8	the	the	DET
agb-79	66	9	relationship	relationship	NOUN
agb-79	66	10	between	between	ADP
agb-79	66	11	trained	train	VERB
agb-79	66	12	human	human	ADJ
agb-79	66	13	resources	resource	NOUN
agb-79	66	14	,	,	PUNCT
agb-79	66	15	technology	technology	NOUN
agb-79	66	16	adoption	adoption	NOUN
agb-79	66	17	,	,	PUNCT
agb-79	66	18	international	international	ADJ
agb-79	66	19	accounting	accounting	NOUN
agb-79	66	20	standards	standard	NOUN
agb-79	66	21	,	,	PUNCT
agb-79	66	22	and	and	CCONJ
agb-79	66	23	agricultural	agricultural	ADJ
agb-79	66	24	institutional	institutional	ADJ
agb-79	66	25	support	support	NOUN
agb-79	66	26	to	to	PART
agb-79	66	27	improve	improve	VERB
agb-79	66	28	accounting	accounting	NOUN
agb-79	66	29	and	and	CCONJ
agb-79	66	30	auditing	auditing	NOUN
agb-79	66	31	activities	activity	NOUN
agb-79	66	32	.	.	PUNCT
agb-79	67	1	the	the	DET
agb-79	67	2	third	third	ADJ
agb-79	67	3	section	section	NOUN
agb-79	67	4	describes	describe	VERB
agb-79	67	5	the	the	DET
agb-79	67	6	approach	approach	NOUN
agb-79	67	7	used	use	VERB
agb-79	67	8	to	to	PART
agb-79	67	9	gather	gather	VERB
agb-79	67	10	data	datum	NOUN
agb-79	67	11	and	and	CCONJ
agb-79	67	12	analyse	analyse	VERB
agb-79	67	13	the	the	DET
agb-79	67	14	validity	validity	NOUN
agb-79	67	15	of	of	ADP
agb-79	67	16	the	the	DET
agb-79	67	17	variables	variable	NOUN
agb-79	67	18	chosen	choose	VERB
agb-79	67	19	and	and	CCONJ
agb-79	67	20	their	their	PRON
agb-79	67	21	relationship	relationship	NOUN
agb-79	67	22	.	.	PUNCT
agb-79	68	1	the	the	DET
agb-79	68	2	study	study	NOUN
agb-79	68	3	's	's	PART
agb-79	68	4	findings	finding	NOUN
agb-79	68	5	are	be	AUX
agb-79	68	6	then	then	ADV
agb-79	68	7	compared	compare	VERB
agb-79	68	8	to	to	ADP
agb-79	68	9	those	those	PRON
agb-79	68	10	of	of	ADP
agb-79	68	11	previous	previous	ADJ
agb-79	68	12	research	research	NOUN
agb-79	68	13	to	to	PART
agb-79	68	14	determine	determine	VERB
agb-79	68	15	their	their	PRON
agb-79	68	16	validity	validity	NOUN
agb-79	68	17	.	.	PUNCT
agb-79	69	1	2	2	X
agb-79	69	2	.	.	X
agb-79	69	3	literature	literature	NOUN
agb-79	69	4	review	review	PROPN
agb-79	69	5	business	business	NOUN
agb-79	69	6	firms	firm	NOUN
agb-79	69	7	need	need	VERB
agb-79	69	8	to	to	PART
agb-79	69	9	maintain	maintain	VERB
agb-79	69	10	their	their	PRON
agb-79	69	11	reputation	reputation	NOUN
agb-79	69	12	in	in	ADP
agb-79	69	13	society	society	NOUN
agb-79	69	14	and	and	CCONJ
agb-79	69	15	the	the	DET
agb-79	69	16	market	market	NOUN
agb-79	69	17	for	for	ADP
agb-79	69	18	several	several	ADJ
agb-79	69	19	reasons	reason	NOUN
agb-79	69	20	encouraging	encourage	VERB
agb-79	69	21	investment	investment	NOUN
agb-79	69	22	by	by	ADP
agb-79	69	23	attracting	attract	VERB
agb-79	69	24	investors	investor	NOUN
agb-79	69	25	,	,	PUNCT
agb-79	69	26	retaining	retain	VERB
agb-79	69	27	the	the	DET
agb-79	69	28	marketing	marketing	NOUN
agb-79	69	29	of	of	ADP
agb-79	69	30	goods	good	NOUN
agb-79	69	31	and	and	CCONJ
agb-79	69	32	services	service	NOUN
agb-79	69	33	,	,	PUNCT
agb-79	69	34	winning	win	VERB
agb-79	69	35	the	the	DET
agb-79	69	36	heat	heat	NOUN
agb-79	69	37	of	of	ADP
agb-79	69	38	the	the	DET
agb-79	69	39	general	general	ADJ
agb-79	69	40	public	public	NOUN
agb-79	69	41	,	,	PUNCT
agb-79	69	42	and	and	CCONJ
agb-79	69	43	support	support	NOUN
agb-79	69	44	from	from	ADP
agb-79	69	45	corporate	corporate	ADJ
agb-79	69	46	regulators	regulator	NOUN
agb-79	69	47	and	and	CCONJ
agb-79	69	48	government	government	NOUN
agb-79	69	49	.	.	PUNCT
agb-79	70	1	the	the	DET
agb-79	70	2	legitimacy	legitimacy	NOUN
agb-79	70	3	of	of	ADP
agb-79	70	4	the	the	DET
agb-79	70	5	accounts	account	NOUN
agb-79	70	6	prepared	prepare	VERB
agb-79	70	7	and	and	CCONJ
agb-79	70	8	their	their	PRON
agb-79	70	9	reputation	reputation	NOUN
agb-79	70	10	and	and	CCONJ
agb-79	70	11	goodwill	goodwill	NOUN
agb-79	70	12	determine	determine	VERB
agb-79	70	13	the	the	DET
agb-79	70	14	auditing	auditing	NOUN
agb-79	70	15	effectiveness	effectiveness	NOUN
agb-79	70	16	of	of	ADP
agb-79	70	17	the	the	DET
agb-79	70	18	firms	firm	NOUN
agb-79	70	19	.	.	PUNCT
agb-79	71	1	however	however	ADV
agb-79	71	2	,	,	PUNCT
agb-79	71	3	advancements	advancement	NOUN
agb-79	71	4	in	in	ADP
agb-79	71	5	accounting	accounting	NOUN
agb-79	71	6	and	and	CCONJ
agb-79	71	7	auditing	auditing	NOUN
agb-79	71	8	methods	method	NOUN
agb-79	71	9	are	be	AUX
agb-79	71	10	contingent	contingent	ADJ
agb-79	71	11	upon	upon	SCONJ
agb-79	71	12	the	the	DET
agb-79	71	13	performance	performance	NOUN
agb-79	71	14	of	of	ADP
agb-79	71	15	human	human	ADJ
agb-79	71	16	resources	resource	NOUN
agb-79	71	17	and	and	CCONJ
agb-79	71	18	the	the	DET
agb-79	71	19	implementation	implementation	NOUN
agb-79	71	20	of	of	ADP
agb-79	71	21	modern	modern	ADJ
agb-79	71	22	technologies	technology	NOUN
agb-79	71	23	.	.	PUNCT
agb-79	72	1	(	(	PUNCT
agb-79	72	2	mccarthy	mccarthy	PROPN
agb-79	72	3	,	,	PUNCT
agb-79	72	4	kusaila	kusaila	NOUN
agb-79	72	5	,	,	PUNCT
agb-79	72	6	&	&	CCONJ
agb-79	72	7	grasso	grasso	PROPN
agb-79	72	8	,	,	PUNCT
agb-79	72	9	2019	2019	NUM
agb-79	72	10	)	)	PUNCT
agb-79	72	11	.	.	PUNCT
agb-79	73	1	the	the	DET
agb-79	73	2	adoption	adoption	NOUN
agb-79	73	3	of	of	ADP
agb-79	73	4	international	international	ADJ
agb-79	73	5	accounting	accounting	NOUN
agb-79	73	6	standards	standard	NOUN
agb-79	73	7	and	and	CCONJ
agb-79	73	8	agriculture	agriculture	NOUN
agb-79	73	9	institution	institution	NOUN
agb-79	73	10	support	support	NOUN
agb-79	73	11	also	also	ADV
agb-79	73	12	plays	play	VERB
agb-79	73	13	a	a	DET
agb-79	73	14	significant	significant	ADJ
agb-79	73	15	role	role	NOUN
agb-79	73	16	in	in	ADP
agb-79	73	17	determining	determine	VERB
agb-79	73	18	the	the	DET
agb-79	73	19	accuracy	accuracy	NOUN
agb-79	73	20	of	of	ADP
agb-79	73	21	account	account	NOUN
agb-79	73	22	and	and	CCONJ
agb-79	73	23	auditing	auditing	NOUN
agb-79	73	24	practices	practice	NOUN
agb-79	73	25	.	.	PUNCT
agb-79	74	1	the	the	DET
agb-79	74	2	role	role	NOUN
agb-79	74	3	of	of	ADP
agb-79	74	4	trained	train	VERB
agb-79	74	5	human	human	ADJ
agb-79	74	6	resources	resource	NOUN
agb-79	74	7	,	,	PUNCT
agb-79	74	8	adoption	adoption	NOUN
agb-79	74	9	of	of	ADP
agb-79	74	10	technology	technology	NOUN
agb-79	74	11	,	,	PUNCT
agb-79	74	12	and	and	CCONJ
agb-79	74	13	adoption	adoption	NOUN
agb-79	74	14	of	of	ADP
agb-79	74	15	international	international	ADJ
agb-79	74	16	accounting	accounting	NOUN
agb-79	74	17	standards	standard	NOUN
agb-79	74	18	,	,	PUNCT
agb-79	74	19	in	in	ADP
agb-79	74	20	the	the	DET
agb-79	74	21	improvement	improvement	NOUN
agb-79	74	22	of	of	ADP
agb-79	74	23	accounting	accounting	NOUN
agb-79	74	24	and	and	CCONJ
agb-79	74	25	auditing	auditing	NOUN
agb-79	74	26	activities	activity	NOUN
agb-79	74	27	,	,	PUNCT
agb-79	74	28	has	have	AUX
agb-79	74	29	been	be	AUX
agb-79	74	30	addressed	address	VERB
agb-79	74	31	in	in	ADP
agb-79	74	32	many	many	ADJ
agb-79	74	33	studies	study	NOUN
agb-79	74	34	.	.	PUNCT
agb-79	75	1	some	some	PRON
agb-79	75	2	of	of	ADP
agb-79	75	3	these	these	DET
agb-79	75	4	studies	study	NOUN
agb-79	75	5	are	be	AUX
agb-79	75	6	cited	cite	VERB
agb-79	75	7	below	below	ADV
agb-79	75	8	for	for	ADP
agb-79	75	9	establishing	establish	VERB
agb-79	75	10	hypotheses	hypothesis	NOUN
agb-79	75	11	.	.	PUNCT
agb-79	76	1	sumaryati	sumaryati	NOUN
agb-79	76	2	,	,	PUNCT
agb-79	76	3	praptika	praptika	NOUN
agb-79	76	4	,	,	PUNCT
agb-79	76	5	and	and	CCONJ
agb-79	76	6	machmuddah	machmuddah	NOUN
agb-79	76	7	(	(	PUNCT
agb-79	76	8	2020	2020	NUM
agb-79	76	9	)	)	PUNCT
agb-79	76	10	examine	examine	VERB
agb-79	76	11	the	the	DET
agb-79	76	12	influences	influence	NOUN
agb-79	76	13	of	of	ADP
agb-79	76	14	trained	train	VERB
agb-79	76	15	human	human	ADJ
agb-79	76	16	resources	resource	NOUN
agb-79	76	17	on	on	ADP
agb-79	76	18	improving	improve	VERB
agb-79	76	19	agbioforum	agbioforum	NOUN
agb-79	76	20	,	,	PUNCT
agb-79	76	21	24(1	24(1	NUM
agb-79	76	22	)	)	PUNCT
agb-79	76	23	,	,	PUNCT
agb-79	76	24	2022	2022	NUM
agb-79	76	25	|	|	ADV
agb-79	76	26	61	61	NUM
agb-79	76	27	hoa	hoa	NOUN
agb-79	76	28	,	,	PUNCT
agb-79	76	29	duyen	duyen	NOUN
agb-79	76	30	,	,	PUNCT
agb-79	76	31	huyen	huyen	PROPN
agb-79	76	32	,	,	PUNCT
agb-79	76	33	quang	quang	PROPN
agb-79	76	34	,	,	PUNCT
agb-79	76	35	huong	huong	PROPN
agb-79	76	36	,	,	PUNCT
agb-79	76	37	tu	tu	PROPN
agb-79	76	38	and	and	CCONJ
agb-79	76	39	nguyet	nguyet	PROPN
agb-79	76	40	.	.	PUNCT
agb-79	77	1	—	—	PUNCT
agb-79	77	2	impact	impact	NOUN
agb-79	77	3	of	of	ADP
agb-79	77	4	trained	train	VERB
agb-79	77	5	human	human	ADJ
agb-79	77	6	resources	resource	NOUN
agb-79	77	7	,	,	PUNCT
agb-79	77	8	adoption	adoption	NOUN
agb-79	77	9	of	of	ADP
agb-79	77	10	technology	technology	NOUN
agb-79	77	11	…	…	PUNCT
agb-79	77	12	accounting	accounting	NOUN
agb-79	77	13	and	and	CCONJ
agb-79	77	14	auditing	auditing	NOUN
agb-79	77	15	practices	practice	NOUN
agb-79	77	16	.	.	PUNCT
agb-79	78	1	accountants	accountant	NOUN
agb-79	78	2	and	and	CCONJ
agb-79	78	3	auditors	auditor	NOUN
agb-79	78	4	must	must	AUX
agb-79	78	5	be	be	AUX
agb-79	78	6	skilled	skilled	ADJ
agb-79	78	7	in	in	ADP
agb-79	78	8	their	their	PRON
agb-79	78	9	work	work	NOUN
agb-79	78	10	,	,	PUNCT
agb-79	78	11	whether	whether	SCONJ
agb-79	78	12	they	they	PRON
agb-79	78	13	use	use	VERB
agb-79	78	14	manual	manual	ADJ
agb-79	78	15	processes	process	NOUN
agb-79	78	16	or	or	CCONJ
agb-79	78	17	electronic	electronic	ADJ
agb-79	78	18	recording	recording	NOUN
agb-79	78	19	and	and	CCONJ
agb-79	78	20	processing	processing	NOUN
agb-79	78	21	accounting	accounting	NOUN
agb-79	78	22	and	and	CCONJ
agb-79	78	23	auditing	auditing	NOUN
agb-79	78	24	operations	operation	NOUN
agb-79	78	25	.	.	PUNCT
agb-79	79	1	proficient	proficient	ADJ
agb-79	79	2	accountants	accountant	NOUN
agb-79	79	3	and	and	CCONJ
agb-79	79	4	auditors	auditor	NOUN
agb-79	79	5	can	can	AUX
agb-79	79	6	be	be	AUX
agb-79	79	7	developed	develop	VERB
agb-79	79	8	when	when	SCONJ
agb-79	79	9	human	human	ADJ
agb-79	79	10	resource	resource	NOUN
agb-79	79	11	management	management	NOUN
agb-79	79	12	offers	offer	VERB
agb-79	79	13	training	training	NOUN
agb-79	79	14	sessions	session	NOUN
agb-79	79	15	for	for	ADP
agb-79	79	16	their	their	PRON
agb-79	79	17	staff	staff	NOUN
agb-79	79	18	in	in	ADP
agb-79	79	19	their	their	PRON
agb-79	79	20	specialized	specialized	ADJ
agb-79	79	21	field	field	NOUN
agb-79	79	22	.	.	PUNCT
agb-79	80	1	according	accord	VERB
agb-79	80	2	to	to	ADP
agb-79	80	3	the	the	DET
agb-79	80	4	findings	finding	NOUN
agb-79	80	5	,	,	PUNCT
agb-79	80	6	technology	technology	NOUN
agb-79	80	7	adoption	adoption	NOUN
agb-79	80	8	positively	positively	ADV
agb-79	80	9	impacts	impact	VERB
agb-79	80	10	accounting	account	VERB
agb-79	80	11	and	and	CCONJ
agb-79	80	12	auditing	auditing	NOUN
agb-79	80	13	activities	activity	NOUN
agb-79	80	14	.	.	PUNCT
agb-79	81	1	through	through	ADP
agb-79	81	2	empirical	empirical	ADJ
agb-79	81	3	research	research	NOUN
agb-79	81	4	yen	yen	NOUN
agb-79	81	5	,	,	PUNCT
agb-79	81	6	thuy	thuy	PROPN
agb-79	81	7	,	,	PUNCT
agb-79	81	8	tien	tien	PROPN
agb-79	81	9	,	,	PUNCT
agb-79	81	10	and	and	CCONJ
agb-79	81	11	anh	anh	PROPN
agb-79	81	12	(	(	PUNCT
agb-79	81	13	2019	2019	NUM
agb-79	81	14	)	)	PUNCT
agb-79	81	15	identify	identify	VERB
agb-79	81	16	the	the	DET
agb-79	81	17	effects	effect	NOUN
agb-79	81	18	of	of	ADP
agb-79	81	19	trained	train	VERB
agb-79	81	20	human	human	ADJ
agb-79	81	21	resources	resource	NOUN
agb-79	81	22	on	on	ADP
agb-79	81	23	accounting	accounting	NOUN
agb-79	81	24	and	and	CCONJ
agb-79	81	25	auditing	auditing	NOUN
agb-79	81	26	efficiency	efficiency	NOUN
agb-79	81	27	.	.	PUNCT
agb-79	82	1	in	in	ADP
agb-79	82	2	the	the	DET
agb-79	82	3	modern	modern	ADJ
agb-79	82	4	era	era	NOUN
agb-79	82	5	,	,	PUNCT
agb-79	82	6	accounting	accounting	NOUN
agb-79	82	7	and	and	CCONJ
agb-79	82	8	auditing	auditing	NOUN
agb-79	82	9	practices	practice	NOUN
agb-79	82	10	must	must	AUX
agb-79	82	11	be	be	AUX
agb-79	82	12	performed	perform	VERB
agb-79	82	13	by	by	ADP
agb-79	82	14	applying	apply	VERB
agb-79	82	15	technological	technological	ADJ
agb-79	82	16	processes	process	NOUN
agb-79	82	17	or	or	CCONJ
agb-79	82	18	technologies	technology	NOUN
agb-79	82	19	.	.	PUNCT
agb-79	83	1	for	for	ADP
agb-79	83	2	running	run	VERB
agb-79	83	3	these	these	DET
agb-79	83	4	technologies	technology	NOUN
agb-79	83	5	and	and	CCONJ
agb-79	83	6	technologies	technology	NOUN
agb-79	83	7	,	,	PUNCT
agb-79	83	8	special	special	ADJ
agb-79	83	9	expertise	expertise	NOUN
agb-79	83	10	is	be	AUX
agb-79	83	11	needed	need	VERB
agb-79	83	12	.	.	PUNCT
agb-79	84	1	the	the	DET
agb-79	84	2	trained	train	VERB
agb-79	84	3	human	human	ADJ
agb-79	84	4	resources	resource	NOUN
agb-79	84	5	have	have	VERB
agb-79	84	6	this	this	DET
agb-79	84	7	special	special	ADJ
agb-79	84	8	expertise	expertise	NOUN
agb-79	84	9	and	and	CCONJ
agb-79	84	10	can	can	AUX
agb-79	84	11	manage	manage	VERB
agb-79	84	12	the	the	DET
agb-79	84	13	accounting	accounting	NOUN
agb-79	84	14	and	and	CCONJ
agb-79	84	15	auditing	auditing	NOUN
agb-79	84	16	departments	department	NOUN
agb-79	84	17	.	.	PUNCT
agb-79	85	1	tien	tien	PROPN
agb-79	85	2	,	,	PUNCT
agb-79	85	3	thuong	thuong	NOUN
agb-79	85	4	,	,	PUNCT
agb-79	85	5	and	and	CCONJ
agb-79	85	6	yen	yen	NOUN
agb-79	85	7	(	(	PUNCT
agb-79	85	8	2019	2019	NUM
agb-79	85	9	)	)	PUNCT
agb-79	85	10	,	,	PUNCT
agb-79	85	11	compare	compare	VERB
agb-79	85	12	the	the	DET
agb-79	85	13	human	human	ADJ
agb-79	85	14	resources	resource	NOUN
agb-79	85	15	,	,	PUNCT
agb-79	85	16	which	which	PRON
agb-79	85	17	are	be	AUX
agb-79	85	18	given	give	VERB
agb-79	85	19	periodical	periodical	ADJ
agb-79	85	20	training	training	NOUN
agb-79	85	21	classes	class	NOUN
agb-79	85	22	and	and	CCONJ
agb-79	85	23	the	the	DET
agb-79	85	24	human	human	ADJ
agb-79	85	25	resources	resource	NOUN
agb-79	85	26	without	without	ADP
agb-79	85	27	the	the	DET
agb-79	85	28	training	training	NOUN
agb-79	85	29	in	in	ADP
agb-79	85	30	accounting	accounting	NOUN
agb-79	85	31	and	and	CCONJ
agb-79	85	32	auditing	auditing	NOUN
agb-79	85	33	processes	process	NOUN
agb-79	85	34	.	.	PUNCT
agb-79	86	1	the	the	DET
agb-79	86	2	study	study	NOUN
agb-79	86	3	concludes	conclude	VERB
agb-79	86	4	that	that	SCONJ
agb-79	86	5	human	human	ADJ
agb-79	86	6	resources	resource	NOUN
agb-79	86	7	who	who	PRON
agb-79	86	8	are	be	AUX
agb-79	86	9	trained	train	VERB
agb-79	86	10	for	for	ADP
agb-79	86	11	their	their	PRON
agb-79	86	12	respective	respective	ADJ
agb-79	86	13	roles	role	NOUN
agb-79	86	14	in	in	ADP
agb-79	86	15	accounting	accounting	NOUN
agb-79	86	16	and	and	CCONJ
agb-79	86	17	auditing	auditing	NOUN
agb-79	86	18	departments	department	NOUN
agb-79	86	19	contribute	contribute	VERB
agb-79	86	20	significantly	significantly	ADV
agb-79	86	21	to	to	ADP
agb-79	86	22	the	the	DET
agb-79	86	23	improvement	improvement	NOUN
agb-79	86	24	of	of	ADP
agb-79	86	25	accounting	accounting	NOUN
agb-79	86	26	and	and	CCONJ
agb-79	86	27	auditing	auditing	NOUN
agb-79	86	28	operations	operation	NOUN
agb-79	86	29	.	.	PUNCT
agb-79	87	1	on	on	ADP
agb-79	87	2	the	the	DET
agb-79	87	3	basis	basis	NOUN
agb-79	87	4	of	of	ADP
agb-79	87	5	the	the	DET
agb-79	87	6	foregoing	forego	VERB
agb-79	87	7	explanation	explanation	NOUN
agb-79	87	8	,	,	PUNCT
agb-79	87	9	we	we	PRON
agb-79	87	10	can	can	AUX
agb-79	87	11	conclude	conclude	VERB
agb-79	87	12	:	:	PUNCT
agb-79	87	13	h1	h1	NOUN
agb-79	87	14	:	:	PUNCT
agb-79	87	15	trained	train	VERB
agb-79	87	16	human	human	ADJ
agb-79	87	17	resources	resource	NOUN
agb-79	87	18	positively	positively	ADV
agb-79	87	19	impact	impact	VERB
agb-79	87	20	the	the	DET
agb-79	87	21	improvement	improvement	NOUN
agb-79	87	22	of	of	ADP
agb-79	87	23	accounting	accounting	NOUN
agb-79	87	24	and	and	CCONJ
agb-79	87	25	auditing	auditing	NOUN
agb-79	87	26	activities	activity	NOUN
agb-79	87	27	.	.	PUNCT
agb-79	88	1	bonsón	bonsón	NOUN
agb-79	88	2	and	and	CCONJ
agb-79	88	3	bednárová	bednárová	NOUN
agb-79	88	4	(	(	PUNCT
agb-79	88	5	2019	2019	NUM
agb-79	88	6	)	)	PUNCT
agb-79	88	7	investigated	investigate	VERB
agb-79	88	8	the	the	DET
agb-79	88	9	impacts	impact	NOUN
agb-79	88	10	of	of	ADP
agb-79	88	11	blockchain	blockchain	PROPN
agb-79	88	12	technology	technology	PROPN
agb-79	88	13	on	on	ADP
agb-79	88	14	improvement	improvement	NOUN
agb-79	88	15	in	in	ADP
agb-79	88	16	accounting	accounting	NOUN
agb-79	88	17	and	and	CCONJ
agb-79	88	18	auditing	auditing	NOUN
agb-79	88	19	.	.	PUNCT
agb-79	89	1	the	the	DET
agb-79	89	2	authors	author	NOUN
agb-79	89	3	collected	collect	VERB
agb-79	89	4	data	datum	NOUN
agb-79	89	5	by	by	ADP
agb-79	89	6	reviewing	review	VERB
agb-79	89	7	the	the	DET
agb-79	89	8	literature	literature	NOUN
agb-79	89	9	on	on	ADP
agb-79	89	10	the	the	DET
agb-79	89	11	blockchain	blockchain	PROPN
agb-79	89	12	revolution	revolution	PROPN
agb-79	89	13	in	in	ADP
agb-79	89	14	accountancy	accountancy	NOUN
agb-79	89	15	.	.	PUNCT
agb-79	90	1	blockchain	blockchain	PROPN
agb-79	90	2	technology	technology	PROPN
agb-79	90	3	has	have	VERB
agb-79	90	4	the	the	DET
agb-79	90	5	characteristics	characteristic	NOUN
agb-79	90	6	of	of	ADP
agb-79	90	7	decentralization	decentralization	NOUN
agb-79	90	8	and	and	CCONJ
agb-79	90	9	transparency	transparency	NOUN
agb-79	90	10	.	.	PUNCT
agb-79	91	1	the	the	DET
agb-79	91	2	use	use	NOUN
agb-79	91	3	of	of	ADP
agb-79	91	4	blockchain	blockchain	PROPN
agb-79	91	5	technology	technology	PROPN
agb-79	91	6	to	to	PART
agb-79	91	7	record	record	VERB
agb-79	91	8	and	and	CCONJ
agb-79	91	9	store	store	NOUN
agb-79	91	10	data	datum	NOUN
agb-79	91	11	about	about	ADP
agb-79	91	12	the	the	DET
agb-79	91	13	business	business	NOUN
agb-79	91	14	transactions	transaction	NOUN
agb-79	91	15	distributes	distribute	VERB
agb-79	91	16	the	the	DET
agb-79	91	17	data	datum	NOUN
agb-79	91	18	from	from	ADP
agb-79	91	19	the	the	DET
agb-79	91	20	central	central	ADJ
agb-79	91	21	authority	authority	NOUN
agb-79	91	22	to	to	ADP
agb-79	91	23	the	the	DET
agb-79	91	24	overall	overall	ADJ
agb-79	91	25	network	network	NOUN
agb-79	91	26	.	.	PUNCT
agb-79	92	1	the	the	DET
agb-79	92	2	management	management	NOUN
agb-79	92	3	at	at	ADP
agb-79	92	4	the	the	DET
agb-79	92	5	different	different	ADJ
agb-79	92	6	chain	chain	NOUN
agb-79	92	7	nodes	node	NOUN
agb-79	92	8	can	can	AUX
agb-79	92	9	look	look	VERB
agb-79	92	10	at	at	ADP
agb-79	92	11	the	the	DET
agb-79	92	12	data	datum	NOUN
agb-79	92	13	,	,	PUNCT
agb-79	92	14	track	track	VERB
agb-79	92	15	the	the	DET
agb-79	92	16	changes	change	NOUN
agb-79	92	17	,	,	PUNCT
agb-79	92	18	and	and	CCONJ
agb-79	92	19	take	take	VERB
agb-79	92	20	action	action	NOUN
agb-79	92	21	.	.	PUNCT
agb-79	93	1	this	this	DET
agb-79	93	2	forces	force	NOUN
agb-79	93	3	transparency	transparency	NOUN
agb-79	93	4	in	in	ADP
agb-79	93	5	accounts	account	NOUN
agb-79	93	6	preparation	preparation	NOUN
agb-79	93	7	and	and	CCONJ
agb-79	93	8	contributes	contribute	VERB
agb-79	93	9	to	to	ADP
agb-79	93	10	the	the	DET
agb-79	93	11	improvement	improvement	NOUN
agb-79	93	12	in	in	ADP
agb-79	93	13	auditing	auditing	NOUN
agb-79	93	14	of	of	ADP
agb-79	93	15	the	the	DET
agb-79	93	16	accounts	account	NOUN
agb-79	93	17	.	.	PUNCT
agb-79	94	1	hence	hence	ADV
agb-79	94	2	,	,	PUNCT
agb-79	94	3	adopting	adopt	VERB
agb-79	94	4	innovative	innovative	ADJ
agb-79	94	5	technology	technology	NOUN
agb-79	94	6	assures	assure	VERB
agb-79	94	7	improvement	improvement	NOUN
agb-79	94	8	in	in	ADP
agb-79	94	9	accounting	accounting	NOUN
agb-79	94	10	and	and	CCONJ
agb-79	94	11	auditing	auditing	NOUN
agb-79	94	12	activities	activity	NOUN
agb-79	94	13	.	.	PUNCT
agb-79	95	1	schmitz	schmitz	PROPN
agb-79	95	2	and	and	CCONJ
agb-79	95	3	leoni	leoni	PROPN
agb-79	95	4	(	(	PUNCT
agb-79	95	5	2019	2019	NUM
agb-79	95	6	)	)	PUNCT
agb-79	95	7	conduct	conduct	VERB
agb-79	95	8	empirical	empirical	ADJ
agb-79	95	9	research	research	NOUN
agb-79	95	10	to	to	PART
agb-79	95	11	determine	determine	VERB
agb-79	95	12	the	the	DET
agb-79	95	13	impact	impact	NOUN
agb-79	95	14	of	of	ADP
agb-79	95	15	technology	technology	NOUN
agb-79	95	16	adoption	adoption	NOUN
agb-79	95	17	on	on	ADP
agb-79	95	18	accounting	accounting	NOUN
agb-79	95	19	and	and	CCONJ
agb-79	95	20	auditing	auditing	NOUN
agb-79	95	21	tasks	task	NOUN
agb-79	95	22	.	.	PUNCT
agb-79	96	1	adopting	adopt	VERB
agb-79	96	2	the	the	DET
agb-79	96	3	innovative	innovative	ADJ
agb-79	96	4	technology	technology	NOUN
agb-79	96	5	recording	recording	NOUN
agb-79	96	6	,	,	PUNCT
agb-79	96	7	processing	processing	NOUN
agb-79	96	8	,	,	PUNCT
agb-79	96	9	and	and	CCONJ
agb-79	96	10	communicating	communicate	VERB
agb-79	96	11	the	the	DET
agb-79	96	12	data	datum	NOUN
agb-79	96	13	about	about	ADP
agb-79	96	14	the	the	DET
agb-79	96	15	business	business	NOUN
agb-79	96	16	financial	financial	ADJ
agb-79	96	17	transactions	transaction	NOUN
agb-79	96	18	reduces	reduce	VERB
agb-79	96	19	accounting	accounting	NOUN
agb-79	96	20	errors	error	NOUN
agb-79	96	21	such	such	ADJ
agb-79	96	22	as	as	ADP
agb-79	96	23	data	datum	NOUN
agb-79	96	24	entry	entry	NOUN
agb-79	96	25	errors	error	NOUN
agb-79	96	26	,	,	PUNCT
agb-79	96	27	omission	omission	NOUN
agb-79	96	28	errors	error	NOUN
agb-79	96	29	,	,	PUNCT
agb-79	96	30	commission	commission	NOUN
agb-79	96	31	,	,	PUNCT
agb-79	96	32	transposition	transposition	NOUN
agb-79	96	33	errors	error	NOUN
agb-79	96	34	,	,	PUNCT
agb-79	96	35	compensating	compensate	VERB
agb-79	96	36	errors	error	NOUN
agb-79	96	37	,	,	PUNCT
agb-79	96	38	duplication	duplication	NOUN
agb-79	96	39	errors	error	NOUN
agb-79	96	40	,	,	PUNCT
agb-79	96	41	and	and	CCONJ
agb-79	96	42	errors	error	NOUN
agb-79	96	43	of	of	ADP
agb-79	96	44	entry	entry	NOUN
agb-79	96	45	reversal	reversal	NOUN
agb-79	96	46	.	.	PUNCT
agb-79	97	1	the	the	DET
agb-79	97	2	reduction	reduction	NOUN
agb-79	97	3	of	of	ADP
agb-79	97	4	accounting	accounting	NOUN
agb-79	97	5	errors	error	NOUN
agb-79	97	6	improves	improve	VERB
agb-79	97	7	the	the	DET
agb-79	97	8	credibility	credibility	NOUN
agb-79	97	9	of	of	ADP
agb-79	97	10	accounts	account	NOUN
agb-79	97	11	and	and	CCONJ
agb-79	97	12	facilitates	facilitate	VERB
agb-79	97	13	the	the	DET
agb-79	97	14	undertaking	undertaking	NOUN
agb-79	97	15	of	of	ADP
agb-79	97	16	auditing	auditing	NOUN
agb-79	97	17	practices	practice	NOUN
agb-79	97	18	.	.	PUNCT
agb-79	98	1	so	so	ADV
agb-79	98	2	,	,	PUNCT
agb-79	98	3	h2	h2	NOUN
agb-79	98	4	:	:	PUNCT
agb-79	98	5	adoption	adoption	NOUN
agb-79	98	6	of	of	ADP
agb-79	98	7	technology	technology	NOUN
agb-79	98	8	positively	positively	ADV
agb-79	98	9	impacts	impact	VERB
agb-79	98	10	the	the	DET
agb-79	98	11	improvement	improvement	NOUN
agb-79	98	12	of	of	ADP
agb-79	98	13	accounting	accounting	NOUN
agb-79	98	14	and	and	CCONJ
agb-79	98	15	auditing	auditing	NOUN
agb-79	98	16	activities	activity	NOUN
agb-79	98	17	.	.	PUNCT
agb-79	99	1	malo	malo	PROPN
agb-79	99	2	-	-	PUNCT
agb-79	99	3	alain	alain	PROPN
agb-79	99	4	,	,	PUNCT
agb-79	99	5	aldoseri	aldoseri	NOUN
agb-79	99	6	,	,	PUNCT
agb-79	99	7	and	and	CCONJ
agb-79	99	8	melegy	melegy	NOUN
agb-79	99	9	(	(	PUNCT
agb-79	99	10	2021	2021	NUM
agb-79	99	11	)	)	PUNCT
agb-79	99	12	conducted	conduct	VERB
agb-79	99	13	a	a	DET
agb-79	99	14	piece	piece	NOUN
agb-79	99	15	of	of	ADP
agb-79	99	16	literature	literature	NOUN
agb-79	99	17	to	to	PART
agb-79	99	18	investigate	investigate	VERB
agb-79	99	19	international	international	ADJ
agb-79	99	20	standards	standard	NOUN
agb-79	99	21	for	for	ADP
agb-79	99	22	accounting	accounting	NOUN
agb-79	99	23	impacts	impact	NOUN
agb-79	99	24	on	on	ADP
agb-79	99	25	the	the	DET
agb-79	99	26	efficiency	efficiency	NOUN
agb-79	99	27	of	of	ADP
agb-79	99	28	accounting	accounting	NOUN
agb-79	99	29	and	and	CCONJ
agb-79	99	30	auditing	auditing	NOUN
agb-79	99	31	activities	activity	NOUN
agb-79	99	32	.	.	PUNCT
agb-79	100	1	the	the	DET
agb-79	100	2	authors	author	NOUN
agb-79	100	3	took	take	VERB
agb-79	100	4	international	international	ADJ
agb-79	100	5	financial	financial	ADJ
agb-79	100	6	reporting	reporting	NOUN
agb-79	100	7	standards	standard	NOUN
agb-79	100	8	(	(	PUNCT
agb-79	100	9	ifrs	ifrs	PROPN
agb-79	100	10	)	)	PUNCT
agb-79	100	11	as	as	ADP
agb-79	100	12	the	the	DET
agb-79	100	13	proxy	proxy	NOUN
agb-79	100	14	of	of	ADP
agb-79	100	15	international	international	ADJ
agb-79	100	16	accounting	accounting	NOUN
agb-79	100	17	standards	standard	NOUN
agb-79	100	18	.	.	PUNCT
agb-79	101	1	they	they	PRON
agb-79	101	2	examined	examine	VERB
agb-79	101	3	the	the	DET
agb-79	101	4	impacts	impact	NOUN
agb-79	101	5	of	of	ADP
agb-79	101	6	ifrs	ifrs	NOUN
agb-79	101	7	on	on	ADP
agb-79	101	8	accounting	accounting	NOUN
agb-79	101	9	and	and	CCONJ
agb-79	101	10	auditing	auditing	NOUN
agb-79	101	11	practices	practice	NOUN
agb-79	101	12	for	for	ADP
agb-79	101	13	two	two	NUM
agb-79	101	14	periods	period	NOUN
agb-79	101	15	:	:	PUNCT
agb-79	101	16	the	the	DET
agb-79	101	17	time	time	NOUN
agb-79	101	18	during	during	ADP
agb-79	101	19	the	the	DET
agb-79	101	20	year	year	NOUN
agb-79	101	21	2016	2016	NUM
agb-79	101	22	and	and	CCONJ
agb-79	101	23	the	the	DET
agb-79	101	24	period	period	NOUN
agb-79	101	25	from	from	ADP
agb-79	101	26	2017	2017	NUM
agb-79	101	27	to	to	ADP
agb-79	101	28	2018	2018	NUM
agb-79	101	29	.	.	PUNCT
agb-79	102	1	the	the	DET
agb-79	102	2	study	study	NOUN
agb-79	102	3	implies	imply	VERB
agb-79	102	4	that	that	SCONJ
agb-79	102	5	universally	universally	ADV
agb-79	102	6	defined	define	VERB
agb-79	102	7	and	and	CCONJ
agb-79	102	8	accepted	accept	VERB
agb-79	102	9	principles	principle	NOUN
agb-79	102	10	make	make	VERB
agb-79	102	11	it	it	PRON
agb-79	102	12	easy	easy	ADJ
agb-79	102	13	for	for	SCONJ
agb-79	102	14	the	the	DET
agb-79	102	15	accounts	account	NOUN
agb-79	102	16	officers	officer	NOUN
agb-79	102	17	to	to	PART
agb-79	102	18	correctly	correctly	ADV
agb-79	102	19	understand	understand	VERB
agb-79	102	20	and	and	CCONJ
agb-79	102	21	record	record	VERB
agb-79	102	22	financial	financial	ADJ
agb-79	102	23	transactions	transaction	NOUN
agb-79	102	24	.	.	PUNCT
agb-79	103	1	additionally	additionally	ADV
agb-79	103	2	,	,	PUNCT
agb-79	103	3	when	when	SCONJ
agb-79	103	4	ifrs	ifrs	PROPN
agb-79	103	5	,	,	PUNCT
agb-79	103	6	or	or	CCONJ
agb-79	103	7	international	international	ADJ
agb-79	103	8	accounting	accounting	NOUN
agb-79	103	9	standards	standard	NOUN
agb-79	103	10	,	,	PUNCT
agb-79	103	11	are	be	AUX
agb-79	103	12	followed	follow	VERB
agb-79	103	13	within	within	ADP
agb-79	103	14	a	a	DET
agb-79	103	15	country	country	NOUN
agb-79	103	16	,	,	PUNCT
agb-79	103	17	even	even	ADV
agb-79	103	18	outsiders	outsider	NOUN
agb-79	103	19	understand	understand	VERB
agb-79	103	20	which	which	DET
agb-79	103	21	principles	principle	NOUN
agb-79	103	22	were	be	AUX
agb-79	103	23	applied	apply	VERB
agb-79	103	24	to	to	ADP
agb-79	103	25	each	each	DET
agb-79	103	26	entry	entry	NOUN
agb-79	103	27	and	and	CCONJ
agb-79	103	28	how	how	SCONJ
agb-79	103	29	to	to	PART
agb-79	103	30	verify	verify	VERB
agb-79	103	31	the	the	DET
agb-79	103	32	accounts	account	NOUN
agb-79	103	33	'	'	PART
agb-79	103	34	correctness	correctness	NOUN
agb-79	103	35	.	.	PUNCT
agb-79	104	1	this	this	PRON
agb-79	104	2	increases	increase	VERB
agb-79	104	3	auditing	auditing	NOUN
agb-79	104	4	efficiency	efficiency	NOUN
agb-79	104	5	.	.	PUNCT
agb-79	105	1	el	el	PROPN
agb-79	105	2	-	-	PUNCT
agb-79	105	3	helaly	helaly	PROPN
agb-79	105	4	,	,	PUNCT
agb-79	105	5	ntim	ntim	NOUN
agb-79	105	6	,	,	PUNCT
agb-79	105	7	and	and	CCONJ
agb-79	105	8	soliman	soliman	NOUN
agb-79	105	9	(	(	PUNCT
agb-79	105	10	2020	2020	NUM
agb-79	105	11	)	)	PUNCT
agb-79	105	12	investigate	investigate	VERB
agb-79	105	13	the	the	DET
agb-79	105	14	international	international	ADJ
agb-79	105	15	financial	financial	ADJ
agb-79	105	16	reporting	reporting	NOUN
agb-79	105	17	standards	standard	NOUN
agb-79	105	18	,	,	PUNCT
agb-79	105	19	or	or	CCONJ
agb-79	105	20	ifrs	ifrs	NOUN
agb-79	105	21	,	,	PUNCT
agb-79	105	22	and	and	CCONJ
agb-79	105	23	their	their	PRON
agb-79	105	24	contribution	contribution	NOUN
agb-79	105	25	to	to	ADP
agb-79	105	26	the	the	DET
agb-79	105	27	advancement	advancement	NOUN
agb-79	105	28	of	of	ADP
agb-79	105	29	accounting	accounting	NOUN
agb-79	105	30	and	and	CCONJ
agb-79	105	31	auditing	auditing	NOUN
agb-79	105	32	standards	standard	NOUN
agb-79	105	33	.	.	PUNCT
agb-79	106	1	the	the	DET
agb-79	106	2	data	datum	NOUN
agb-79	106	3	regarding	regard	VERB
agb-79	106	4	the	the	DET
agb-79	106	5	ifrs	ifrs	NOUN
agb-79	106	6	's	's	PART
agb-79	106	7	contribution	contribution	NOUN
agb-79	106	8	to	to	ADP
agb-79	106	9	the	the	DET
agb-79	106	10	improvement	improvement	NOUN
agb-79	106	11	in	in	ADP
agb-79	106	12	accounting	accounting	NOUN
agb-79	106	13	and	and	CCONJ
agb-79	106	14	auditing	auditing	NOUN
agb-79	106	15	standards	standard	NOUN
agb-79	106	16	were	be	AUX
agb-79	106	17	collected	collect	VERB
agb-79	106	18	from	from	ADP
agb-79	106	19	interviews	interview	NOUN
agb-79	106	20	and	and	CCONJ
agb-79	106	21	secondary	secondary	ADJ
agb-79	106	22	sources	source	NOUN
agb-79	106	23	,	,	PUNCT
agb-79	106	24	focusing	focus	VERB
agb-79	106	25	on	on	ADP
agb-79	106	26	the	the	DET
agb-79	106	27	activities	activity	NOUN
agb-79	106	28	of	of	ADP
agb-79	106	29	issuing	issue	VERB
agb-79	106	30	financial	financial	ADJ
agb-79	106	31	statements	statement	NOUN
agb-79	106	32	.	.	PUNCT
agb-79	107	1	the	the	PRON
agb-79	107	2	finds	find	VERB
agb-79	107	3	that	that	SCONJ
agb-79	107	4	the	the	DET
agb-79	107	5	implementation	implementation	NOUN
agb-79	107	6	of	of	ADP
agb-79	107	7	ifrs	ifrs	PROPN
agb-79	107	8	meets	meet	VERB
agb-79	107	9	the	the	DET
agb-79	107	10	corporate	corporate	ADJ
agb-79	107	11	governance	governance	NOUN
agb-79	107	12	principles	principle	NOUN
agb-79	107	13	of	of	ADP
agb-79	107	14	responsibility	responsibility	NOUN
agb-79	107	15	,	,	PUNCT
agb-79	107	16	accountability	accountability	NOUN
agb-79	107	17	,	,	PUNCT
agb-79	107	18	and	and	CCONJ
agb-79	107	19	transparency	transparency	NOUN
agb-79	107	20	.	.	PUNCT
agb-79	108	1	so	so	ADV
agb-79	108	2	,	,	PUNCT
agb-79	108	3	with	with	ADP
agb-79	108	4	adoption	adoption	NOUN
agb-79	108	5	of	of	ADP
agb-79	108	6	ifrs	ifrs	NOUN
agb-79	108	7	accounting	accounting	NOUN
agb-79	108	8	practices	practice	NOUN
agb-79	108	9	can	can	AUX
agb-79	108	10	be	be	AUX
agb-79	108	11	improved	improve	VERB
agb-79	108	12	and	and	CCONJ
agb-79	108	13	it	it	PRON
agb-79	108	14	makes	make	VERB
agb-79	108	15	easy	easy	ADJ
agb-79	108	16	to	to	PART
agb-79	108	17	conduct	conduct	VERB
agb-79	108	18	a	a	DET
agb-79	108	19	successful	successful	ADJ
agb-79	108	20	audit	audit	NOUN
agb-79	108	21	for	for	ADP
agb-79	108	22	the	the	DET
agb-79	108	23	firm	firm	NOUN
agb-79	108	24	.	.	PUNCT
agb-79	109	1	hence	hence	ADV
agb-79	109	2	:	:	PUNCT
agb-79	109	3	h3	h3	NOUN
agb-79	109	4	:	:	PUNCT
agb-79	109	5	adoption	adoption	NOUN
agb-79	109	6	of	of	ADP
agb-79	109	7	international	international	ADJ
agb-79	109	8	accounting	accounting	NOUN
agb-79	109	9	standards	standard	NOUN
agb-79	109	10	positively	positively	ADV
agb-79	109	11	impacts	impact	VERB
agb-79	109	12	improving	improve	VERB
agb-79	109	13	accounting	accounting	NOUN
agb-79	109	14	and	and	CCONJ
agb-79	109	15	auditing	auditing	NOUN
agb-79	109	16	activities	activity	NOUN
agb-79	109	17	.	.	PUNCT
agb-79	110	1	in	in	ADP
agb-79	110	2	an	an	DET
agb-79	110	3	academic	academic	ADJ
agb-79	110	4	article	article	NOUN
agb-79	110	5	,	,	PUNCT
agb-79	110	6	agyemang	agyemang	PROPN
agb-79	110	7	,	,	PUNCT
agb-79	110	8	acheampong	acheampong	PROPN
agb-79	110	9	,	,	PUNCT
agb-79	110	10	and	and	CCONJ
agb-79	110	11	akenten	akenten	PROPN
agb-79	110	12	(	(	PUNCT
agb-79	110	13	2018	2018	NUM
agb-79	110	14	)	)	PUNCT
agb-79	110	15	present	present	VERB
agb-79	110	16	their	their	PRON
agb-79	110	17	views	view	NOUN
agb-79	110	18	about	about	ADP
agb-79	110	19	the	the	DET
agb-79	110	20	relationship	relationship	NOUN
agb-79	110	21	between	between	ADP
agb-79	110	22	agricultural	agricultural	ADJ
agb-79	110	23	institution	institution	NOUN
agb-79	110	24	support	support	NOUN
agb-79	110	25	,	,	PUNCT
agb-79	110	26	trained	train	VERB
agb-79	110	27	human	human	ADJ
agb-79	110	28	resources	resource	NOUN
agb-79	110	29	,	,	PUNCT
agb-79	110	30	and	and	CCONJ
agb-79	110	31	improvement	improvement	NOUN
agb-79	110	32	of	of	ADP
agb-79	110	33	accounting	accounting	NOUN
agb-79	110	34	and	and	CCONJ
agb-79	110	35	auditing	auditing	NOUN
agb-79	110	36	activities	activity	NOUN
agb-79	110	37	.	.	PUNCT
agb-79	111	1	the	the	DET
agb-79	111	2	study	study	NOUN
agb-79	111	3	implies	imply	VERB
agb-79	111	4	that	that	SCONJ
agb-79	111	5	in	in	ADP
agb-79	111	6	the	the	DET
agb-79	111	7	country	country	NOUN
agb-79	111	8	where	where	SCONJ
agb-79	111	9	the	the	DET
agb-79	111	10	government	government	NOUN
agb-79	111	11	considers	consider	VERB
agb-79	111	12	the	the	DET
agb-79	111	13	significance	significance	NOUN
agb-79	111	14	of	of	ADP
agb-79	111	15	the	the	DET
agb-79	111	16	agriculture	agriculture	NOUN
agb-79	111	17	sector	sector	NOUN
agb-79	111	18	for	for	ADP
agb-79	111	19	sustainable	sustainable	ADJ
agb-79	111	20	economic	economic	ADJ
agb-79	111	21	development	development	NOUN
agb-79	111	22	and	and	CCONJ
agb-79	111	23	provides	provide	VERB
agb-79	111	24	support	support	NOUN
agb-79	111	25	in	in	ADP
agb-79	111	26	all	all	DET
agb-79	111	27	possible	possible	ADJ
agb-79	111	28	ways	way	NOUN
agb-79	111	29	,	,	PUNCT
agb-79	111	30	it	it	PRON
agb-79	111	31	takes	take	VERB
agb-79	111	32	care	care	NOUN
agb-79	111	33	of	of	ADP
agb-79	111	34	the	the	DET
agb-79	111	35	employees	employee	NOUN
agb-79	111	36	'	'	PART
agb-79	111	37	proficiency	proficiency	NOUN
agb-79	111	38	in	in	ADP
agb-79	111	39	the	the	DET
agb-79	111	40	agricultural	agricultural	ADJ
agb-79	111	41	firms	firm	NOUN
agb-79	111	42	.	.	PUNCT
agb-79	112	1	thus	thus	ADV
agb-79	112	2	,	,	PUNCT
agb-79	112	3	the	the	DET
agb-79	112	4	agricultural	agricultural	ADJ
agb-79	112	5	institution	institution	NOUN
agb-79	112	6	's	's	PART
agb-79	112	7	support	support	NOUN
agb-79	112	8	maintains	maintain	VERB
agb-79	112	9	the	the	DET
agb-79	112	10	training	training	NOUN
agb-79	112	11	of	of	ADP
agb-79	112	12	human	human	ADJ
agb-79	112	13	resources	resource	NOUN
agb-79	112	14	.	.	PUNCT
agb-79	113	1	proper	proper	ADJ
agb-79	113	2	training	training	NOUN
agb-79	113	3	prepares	prepare	VERB
agb-79	113	4	employees	employee	NOUN
agb-79	113	5	to	to	PART
agb-79	113	6	perform	perform	VERB
agb-79	113	7	business	business	NOUN
agb-79	113	8	practises	practise	NOUN
agb-79	113	9	efficiently	efficiently	ADV
agb-79	113	10	,	,	PUNCT
agb-79	113	11	and	and	CCONJ
agb-79	113	12	individuals	individual	NOUN
agb-79	113	13	responsible	responsible	ADJ
agb-79	113	14	for	for	ADP
agb-79	113	15	accounting	accounting	NOUN
agb-79	113	16	and	and	CCONJ
agb-79	113	17	auditing	auditing	NOUN
agb-79	113	18	business	business	NOUN
agb-79	113	19	deals	deal	NOUN
agb-79	113	20	can	can	AUX
agb-79	113	21	operate	operate	VERB
agb-79	113	22	more	more	ADV
agb-79	113	23	effectively	effectively	ADV
agb-79	113	24	inside	inside	ADP
agb-79	113	25	the	the	DET
agb-79	113	26	organisations	organisation	NOUN
agb-79	113	27	after	after	ADP
agb-79	113	28	being	be	AUX
agb-79	113	29	trained	train	VERB
agb-79	113	30	.	.	PUNCT
agb-79	114	1	aggarwal	aggarwal	NOUN
agb-79	114	2	and	and	CCONJ
agb-79	114	3	verma	verma	PROPN
agb-79	114	4	(	(	PUNCT
agb-79	114	5	2020	2020	NUM
agb-79	114	6	)	)	PUNCT
agb-79	114	7	,	,	PUNCT
agb-79	114	8	wrote	write	VERB
agb-79	114	9	about	about	ADP
agb-79	114	10	the	the	DET
agb-79	114	11	relation	relation	NOUN
agb-79	114	12	between	between	ADP
agb-79	114	13	agricultural	agricultural	ADJ
agb-79	114	14	institutional	institutional	ADJ
agb-79	114	15	support	support	NOUN
agb-79	114	16	,	,	PUNCT
agb-79	114	17	trained	train	VERB
agb-79	114	18	human	human	ADJ
agb-79	114	19	resources	resource	NOUN
agb-79	114	20	and	and	CCONJ
agb-79	114	21	improvement	improvement	NOUN
agb-79	114	22	of	of	ADP
agb-79	114	23	accounting	accounting	NOUN
agb-79	114	24	and	and	CCONJ
agb-79	114	25	auditing	auditing	NOUN
agb-79	114	26	activities	activity	NOUN
agb-79	114	27	.	.	PUNCT
agb-79	115	1	they	they	PRON
agb-79	115	2	believe	believe	VERB
agb-79	115	3	that	that	SCONJ
agb-79	115	4	the	the	DET
agb-79	115	5	agriculture	agriculture	NOUN
agb-79	115	6	institutions	institution	NOUN
agb-79	115	7	support	support	VERB
agb-79	115	8	through	through	ADP
agb-79	115	9	economic	economic	ADJ
agb-79	115	10	incentives	incentive	NOUN
agb-79	115	11	to	to	ADP
agb-79	115	12	the	the	DET
agb-79	115	13	agricultural	agricultural	ADJ
agb-79	115	14	firms	firm	NOUN
agb-79	115	15	,	,	PUNCT
agb-79	115	16	encouraging	encourage	VERB
agb-79	115	17	them	they	PRON
agb-79	115	18	to	to	PART
agb-79	115	19	bring	bring	VERB
agb-79	115	20	improvement	improvement	NOUN
agb-79	115	21	in	in	ADP
agb-79	115	22	the	the	DET
agb-79	115	23	human	human	ADJ
agb-79	115	24	resources	resource	NOUN
agb-79	115	25	management	management	NOUN
agb-79	115	26	.	.	PUNCT
agb-79	116	1	with	with	ADP
agb-79	116	2	sufficient	sufficient	ADJ
agb-79	116	3	financial	financial	ADJ
agb-79	116	4	resources	resource	NOUN
agb-79	116	5	,	,	PUNCT
agb-79	116	6	frequent	frequent	ADJ
agb-79	116	7	training	training	NOUN
agb-79	116	8	sessions	session	NOUN
agb-79	116	9	on	on	ADP
agb-79	116	10	innovation	innovation	NOUN
agb-79	116	11	adoption	adoption	NOUN
agb-79	116	12	can	can	AUX
agb-79	116	13	be	be	AUX
agb-79	116	14	conducted	conduct	VERB
agb-79	116	15	.	.	PUNCT
agb-79	117	1	accountants	accountant	NOUN
agb-79	117	2	and	and	CCONJ
agb-79	117	3	auditors	auditor	NOUN
agb-79	117	4	who	who	PRON
agb-79	117	5	have	have	AUX
agb-79	117	6	received	receive	VERB
agb-79	117	7	training	training	NOUN
agb-79	117	8	are	be	AUX
agb-79	117	9	better	well	ADV
agb-79	117	10	equipped	equip	VERB
agb-79	117	11	to	to	PART
agb-79	117	12	follow	follow	VERB
agb-79	117	13	business	business	NOUN
agb-79	117	14	operations	operation	NOUN
agb-79	117	15	,	,	PUNCT
agb-79	117	16	properly	properly	ADV
agb-79	117	17	record	record	VERB
agb-79	117	18	them	they	PRON
agb-79	117	19	,	,	PUNCT
agb-79	117	20	analyse	analyse	VERB
agb-79	117	21	financial	financial	ADJ
agb-79	117	22	statements	statement	NOUN
agb-79	117	23	,	,	PUNCT
agb-79	117	24	and	and	CCONJ
agb-79	117	25	detect	detect	VERB
agb-79	117	26	risk	risk	NOUN
agb-79	117	27	or	or	CCONJ
agb-79	117	28	fraud	fraud	NOUN
agb-79	117	29	.	.	PUNCT
agb-79	118	1	on	on	ADP
agb-79	118	2	the	the	DET
agb-79	118	3	basis	basis	NOUN
agb-79	118	4	of	of	ADP
agb-79	118	5	the	the	DET
agb-79	118	6	foregoing	forego	VERB
agb-79	118	7	talks	talk	NOUN
agb-79	118	8	,	,	PUNCT
agb-79	118	9	the	the	DET
agb-79	118	10	following	follow	VERB
agb-79	118	11	can	can	AUX
agb-79	118	12	be	be	AUX
agb-79	118	13	hypothesised	hypothesise	VERB
agb-79	118	14	:	:	PUNCT
agb-79	118	15	h4	h4	NOUN
agb-79	118	16	:	:	PUNCT
agb-79	118	17	agricultural	agricultural	ADJ
agb-79	118	18	institutional	institutional	ADJ
agb-79	118	19	support	support	NOUN
agb-79	118	20	is	be	AUX
agb-79	118	21	a	a	DET
agb-79	118	22	moderator	moderator	NOUN
agb-79	118	23	between	between	ADP
agb-79	118	24	trained	train	VERB
agb-79	118	25	human	human	ADJ
agb-79	118	26	resources	resource	NOUN
agb-79	118	27	and	and	CCONJ
agb-79	118	28	accounting	accounting	NOUN
agb-79	118	29	and	and	CCONJ
agb-79	118	30	agbioforum	agbioforum	NOUN
agb-79	118	31	,	,	PUNCT
agb-79	118	32	24(1	24(1	NUM
agb-79	118	33	)	)	PUNCT
agb-79	118	34	,	,	PUNCT
agb-79	118	35	2022	2022	NUM
agb-79	118	36	|	|	ADV
agb-79	118	37	62	62	NUM
agb-79	118	38	hoa	hoa	NOUN
agb-79	118	39	,	,	PUNCT
agb-79	118	40	duyen	duyen	NOUN
agb-79	118	41	,	,	PUNCT
agb-79	118	42	huyen	huyen	PROPN
agb-79	118	43	,	,	PUNCT
agb-79	118	44	quang	quang	PROPN
agb-79	118	45	,	,	PUNCT
agb-79	118	46	huong	huong	PROPN
agb-79	118	47	,	,	PUNCT
agb-79	118	48	tu	tu	PROPN
agb-79	118	49	and	and	CCONJ
agb-79	118	50	nguyet	nguyet	PROPN
agb-79	118	51	.	.	PUNCT
agb-79	119	1	—	—	PUNCT
agb-79	119	2	impact	impact	NOUN
agb-79	119	3	of	of	ADP
agb-79	119	4	trained	train	VERB
agb-79	119	5	human	human	ADJ
agb-79	119	6	resources	resource	NOUN
agb-79	119	7	,	,	PUNCT
agb-79	119	8	adoption	adoption	NOUN
agb-79	119	9	of	of	ADP
agb-79	119	10	technology	technology	NOUN
agb-79	119	11	…	…	PUNCT
agb-79	119	12	auditing	auditing	NOUN
agb-79	119	13	activities	activity	NOUN
agb-79	119	14	improvement	improvement	NOUN
agb-79	119	15	.	.	PUNCT
agb-79	120	1	a	a	DET
agb-79	120	2	study	study	NOUN
agb-79	120	3	was	be	AUX
agb-79	120	4	conducted	conduct	VERB
agb-79	120	5	by	by	ADP
agb-79	120	6	maffei	maffei	PROPN
agb-79	120	7	,	,	PUNCT
agb-79	120	8	casciello	casciello	PROPN
agb-79	120	9	,	,	PUNCT
agb-79	120	10	and	and	CCONJ
agb-79	120	11	meucci	meucci	PROPN
agb-79	120	12	(	(	PUNCT
agb-79	120	13	2021	2021	NUM
agb-79	120	14	)	)	PUNCT
agb-79	120	15	to	to	PART
agb-79	120	16	investigate	investigate	VERB
agb-79	120	17	the	the	DET
agb-79	120	18	agricultural	agricultural	ADJ
agb-79	120	19	institutional	institutional	ADJ
agb-79	120	20	support	support	NOUN
agb-79	120	21	,	,	PUNCT
agb-79	120	22	adoption	adoption	NOUN
agb-79	120	23	of	of	ADP
agb-79	120	24	technology	technology	NOUN
agb-79	120	25	and	and	CCONJ
agb-79	120	26	improvement	improvement	NOUN
agb-79	120	27	of	of	ADP
agb-79	120	28	accounting	accounting	NOUN
agb-79	120	29	and	and	CCONJ
agb-79	120	30	auditing	auditing	NOUN
agb-79	120	31	activities	activity	NOUN
agb-79	120	32	.	.	PUNCT
agb-79	121	1	the	the	DET
agb-79	121	2	study	study	NOUN
agb-79	121	3	implies	imply	VERB
agb-79	121	4	that	that	SCONJ
agb-79	121	5	when	when	SCONJ
agb-79	121	6	the	the	DET
agb-79	121	7	agricultural	agricultural	ADJ
agb-79	121	8	institutions	institution	NOUN
agb-79	121	9	are	be	AUX
agb-79	121	10	permitted	permit	VERB
agb-79	121	11	by	by	ADP
agb-79	121	12	local	local	ADJ
agb-79	121	13	government	government	NOUN
agb-79	121	14	,	,	PUNCT
agb-79	121	15	they	they	PRON
agb-79	121	16	are	be	AUX
agb-79	121	17	facilitated	facilitate	VERB
agb-79	121	18	in	in	ADP
agb-79	121	19	getting	get	VERB
agb-79	121	20	awareness	awareness	NOUN
agb-79	121	21	of	of	ADP
agb-79	121	22	change	change	NOUN
agb-79	121	23	in	in	ADP
agb-79	121	24	different	different	ADJ
agb-79	121	25	technologies	technology	NOUN
agb-79	121	26	and	and	CCONJ
agb-79	121	27	acquiring	acquire	VERB
agb-79	121	28	innovative	innovative	ADJ
agb-79	121	29	technologies	technology	NOUN
agb-79	121	30	from	from	ADP
agb-79	121	31	the	the	DET
agb-79	121	32	national	national	ADJ
agb-79	121	33	or	or	CCONJ
agb-79	121	34	international	international	ADJ
agb-79	121	35	market	market	NOUN
agb-79	121	36	.	.	PUNCT
agb-79	122	1	the	the	DET
agb-79	122	2	widespread	widespread	ADJ
agb-79	122	3	understanding	understanding	NOUN
agb-79	122	4	and	and	CCONJ
agb-79	122	5	adoption	adoption	NOUN
agb-79	122	6	of	of	ADP
agb-79	122	7	innovative	innovative	ADJ
agb-79	122	8	technologies	technology	NOUN
agb-79	122	9	have	have	AUX
agb-79	122	10	revolutionised	revolutionise	VERB
agb-79	122	11	business	business	NOUN
agb-79	122	12	procedures	procedure	NOUN
agb-79	122	13	in	in	ADP
agb-79	122	14	the	the	DET
agb-79	122	15	modern	modern	ADJ
agb-79	122	16	world	world	NOUN
agb-79	122	17	,	,	PUNCT
agb-79	122	18	including	include	VERB
agb-79	122	19	accounting	account	VERB
agb-79	122	20	and	and	CCONJ
agb-79	122	21	auditing	auditing	NOUN
agb-79	122	22	activities	activity	NOUN
agb-79	122	23	primarily	primarily	ADV
agb-79	122	24	dependent	dependent	ADJ
agb-79	122	25	on	on	ADP
agb-79	122	26	digital	digital	ADJ
agb-79	122	27	technologies	technology	NOUN
agb-79	122	28	.	.	PUNCT
agb-79	123	1	as	as	ADP
agb-79	123	2	a	a	DET
agb-79	123	3	result	result	NOUN
agb-79	123	4	of	of	ADP
agb-79	123	5	agriculture	agriculture	NOUN
agb-79	123	6	institution	institution	NOUN
agb-79	123	7	support	support	NOUN
agb-79	123	8	,	,	PUNCT
agb-79	123	9	the	the	DET
agb-79	123	10	technology	technology	NOUN
agb-79	123	11	adoption	adoption	NOUN
agb-79	123	12	improves	improve	VERB
agb-79	123	13	the	the	DET
agb-79	123	14	accounting	accounting	NOUN
agb-79	123	15	and	and	CCONJ
agb-79	123	16	auditing	auditing	NOUN
agb-79	123	17	practices	practice	NOUN
agb-79	123	18	within	within	ADP
agb-79	123	19	the	the	DET
agb-79	123	20	firm	firm	NOUN
agb-79	123	21	.	.	PUNCT
agb-79	124	1	the	the	DET
agb-79	124	2	study	study	NOUN
agb-79	124	3	of	of	ADP
agb-79	124	4	desplebin	desplebin	PROPN
agb-79	124	5	,	,	PUNCT
agb-79	124	6	lux	lux	PROPN
agb-79	124	7	,	,	PUNCT
agb-79	124	8	and	and	CCONJ
agb-79	124	9	petit	petit	NOUN
agb-79	124	10	(	(	PUNCT
agb-79	124	11	2021	2021	NUM
agb-79	124	12	)	)	PUNCT
agb-79	124	13	throw	throw	VERB
agb-79	124	14	light	light	NOUN
agb-79	124	15	on	on	ADP
agb-79	124	16	the	the	DET
agb-79	124	17	interrelationship	interrelationship	NOUN
agb-79	124	18	between	between	ADP
agb-79	124	19	agricultural	agricultural	ADJ
agb-79	124	20	institutional	institutional	ADJ
agb-79	124	21	support	support	NOUN
agb-79	124	22	,	,	PUNCT
agb-79	124	23	adoption	adoption	NOUN
agb-79	124	24	of	of	ADP
agb-79	124	25	technology	technology	NOUN
agb-79	124	26	and	and	CCONJ
agb-79	124	27	improvement	improvement	NOUN
agb-79	124	28	of	of	ADP
agb-79	124	29	accounting	accounting	NOUN
agb-79	124	30	and	and	CCONJ
agb-79	124	31	auditing	auditing	NOUN
agb-79	124	32	activities	activity	NOUN
agb-79	124	33	.	.	PUNCT
agb-79	125	1	agricultural	agricultural	ADJ
agb-79	125	2	firms	firm	NOUN
agb-79	125	3	'	'	PART
agb-79	125	4	economic	economic	ADJ
agb-79	125	5	,	,	PUNCT
agb-79	125	6	social	social	ADJ
agb-79	125	7	,	,	PUNCT
agb-79	125	8	and	and	CCONJ
agb-79	125	9	moral	moral	ADJ
agb-79	125	10	support	support	NOUN
agb-79	125	11	motivates	motivate	VERB
agb-79	125	12	them	they	PRON
agb-79	125	13	to	to	PART
agb-79	125	14	adopt	adopt	VERB
agb-79	125	15	innovative	innovative	ADJ
agb-79	125	16	technology	technology	NOUN
agb-79	125	17	and	and	CCONJ
agb-79	125	18	technological	technological	ADJ
agb-79	125	19	processes	process	NOUN
agb-79	125	20	.	.	PUNCT
agb-79	126	1	similarly	similarly	ADV
agb-79	126	2	,	,	PUNCT
agb-79	126	3	agricultural	agricultural	ADJ
agb-79	126	4	enterprises	enterprise	NOUN
agb-79	126	5	must	must	AUX
agb-79	126	6	maintain	maintain	VERB
agb-79	126	7	correct	correct	ADJ
agb-79	126	8	records	record	NOUN
agb-79	126	9	to	to	PART
agb-79	126	10	provide	provide	VERB
agb-79	126	11	precise	precise	ADJ
agb-79	126	12	and	and	CCONJ
agb-79	126	13	reliable	reliable	ADJ
agb-79	126	14	information	information	NOUN
agb-79	126	15	about	about	ADP
agb-79	126	16	their	their	PRON
agb-79	126	17	business	business	NOUN
agb-79	126	18	activities	activity	NOUN
agb-79	126	19	,	,	PUNCT
agb-79	126	20	resources	resource	NOUN
agb-79	126	21	,	,	PUNCT
agb-79	126	22	and	and	CCONJ
agb-79	126	23	dealings	dealing	NOUN
agb-79	126	24	with	with	ADP
agb-79	126	25	others	other	NOUN
agb-79	126	26	.	.	PUNCT
agb-79	127	1	thus	thus	ADV
agb-79	127	2	,	,	PUNCT
agb-79	127	3	farm	farm	NOUN
agb-79	127	4	institution	institution	NOUN
agb-79	127	5	support	support	NOUN
agb-79	127	6	facilitates	facilitate	VERB
agb-79	127	7	the	the	DET
agb-79	127	8	adoption	adoption	NOUN
agb-79	127	9	of	of	ADP
agb-79	127	10	new	new	ADJ
agb-79	127	11	technologies	technology	NOUN
agb-79	127	12	and	and	CCONJ
agb-79	127	13	the	the	DET
agb-79	127	14	improvement	improvement	NOUN
agb-79	127	15	of	of	ADP
agb-79	127	16	accounting	accounting	NOUN
agb-79	127	17	and	and	CCONJ
agb-79	127	18	auditing	auditing	NOUN
agb-79	127	19	standards	standard	NOUN
agb-79	127	20	.	.	PUNCT
agb-79	128	1	as	as	ADP
agb-79	128	2	a	a	DET
agb-79	128	3	result	result	NOUN
agb-79	128	4	,	,	PUNCT
agb-79	128	5	we	we	PRON
agb-79	128	6	may	may	AUX
agb-79	128	7	speculate	speculate	VERB
agb-79	128	8	:	:	PUNCT
agb-79	128	9	h5	h5	PROPN
agb-79	128	10	:	:	PUNCT
agb-79	128	11	agricultural	agricultural	ADJ
agb-79	128	12	,	,	PUNCT
agb-79	128	13	institutional	institutional	ADJ
agb-79	128	14	support	support	NOUN
agb-79	128	15	modifies	modify	VERB
agb-79	128	16	the	the	DET
agb-79	128	17	adoption	adoption	NOUN
agb-79	128	18	of	of	ADP
agb-79	128	19	technology	technology	NOUN
agb-79	128	20	and	and	CCONJ
agb-79	128	21	the	the	DET
agb-79	128	22	improvement	improvement	NOUN
agb-79	128	23	of	of	ADP
agb-79	128	24	accounting	accounting	NOUN
agb-79	128	25	and	and	CCONJ
agb-79	128	26	auditing	auditing	NOUN
agb-79	128	27	activities	activity	NOUN
agb-79	128	28	.	.	PUNCT
agb-79	129	1	maradona	maradona	PROPN
agb-79	129	2	and	and	CCONJ
agb-79	129	3	chand	chand	PROPN
agb-79	129	4	(	(	PUNCT
agb-79	129	5	2018	2018	NUM
agb-79	129	6	)	)	PUNCT
agb-79	129	7	discuss	discuss	VERB
agb-79	129	8	the	the	DET
agb-79	129	9	relationship	relationship	NOUN
agb-79	129	10	between	between	ADP
agb-79	129	11	agricultural	agricultural	ADJ
agb-79	129	12	,	,	PUNCT
agb-79	129	13	institutional	institutional	ADJ
agb-79	129	14	assistance	assistance	NOUN
agb-79	129	15	,	,	PUNCT
agb-79	129	16	international	international	ADJ
agb-79	129	17	accounting	accounting	NOUN
agb-79	129	18	standards	standard	NOUN
agb-79	129	19	adoption	adoption	NOUN
agb-79	129	20	,	,	PUNCT
agb-79	129	21	and	and	CCONJ
agb-79	129	22	accounting	accounting	NOUN
agb-79	129	23	and	and	CCONJ
agb-79	129	24	auditing	auditing	NOUN
agb-79	129	25	activity	activity	NOUN
agb-79	129	26	improvement	improvement	NOUN
agb-79	129	27	.	.	PUNCT
agb-79	130	1	they	they	PRON
agb-79	130	2	proclaim	proclaim	VERB
agb-79	130	3	that	that	SCONJ
agb-79	130	4	the	the	PRON
agb-79	130	5	when	when	SCONJ
agb-79	130	6	some	some	DET
agb-79	130	7	other	other	ADJ
agb-79	130	8	entities	entity	NOUN
agb-79	130	9	like	like	ADP
agb-79	130	10	the	the	DET
agb-79	130	11	local	local	ADJ
agb-79	130	12	or	or	CCONJ
agb-79	130	13	national	national	ADJ
agb-79	130	14	government	government	NOUN
agb-79	130	15	,	,	PUNCT
agb-79	130	16	corporate	corporate	ADJ
agb-79	130	17	agencies	agency	NOUN
agb-79	130	18	,	,	PUNCT
agb-79	130	19	and	and	CCONJ
agb-79	130	20	significant	significant	ADJ
agb-79	130	21	economic	economic	ADJ
agb-79	130	22	authorities	authority	NOUN
agb-79	130	23	provide	provide	VERB
agb-79	130	24	support	support	NOUN
agb-79	130	25	to	to	ADP
agb-79	130	26	the	the	DET
agb-79	130	27	agriculture	agriculture	NOUN
agb-79	130	28	sector	sector	NOUN
agb-79	130	29	to	to	PART
agb-79	130	30	boost	boost	VERB
agb-79	130	31	this	this	DET
agb-79	130	32	sector	sector	NOUN
agb-79	130	33	,	,	PUNCT
agb-79	130	34	they	they	PRON
agb-79	130	35	are	be	AUX
agb-79	130	36	more	more	ADV
agb-79	130	37	likely	likely	ADJ
agb-79	130	38	to	to	PART
agb-79	130	39	make	make	VERB
agb-79	130	40	the	the	DET
agb-79	130	41	international	international	ADJ
agb-79	130	42	accounting	accounting	NOUN
agb-79	130	43	standards	standard	NOUN
agb-79	130	44	implemented	implement	VERB
agb-79	130	45	in	in	ADP
agb-79	130	46	the	the	DET
agb-79	130	47	agricultural	agricultural	ADJ
agb-79	130	48	firm	firm	NOUN
agb-79	130	49	for	for	ADP
agb-79	130	50	thus	thus	ADV
agb-79	130	51	,	,	PUNCT
agb-79	130	52	they	they	PRON
agb-79	130	53	can	can	AUX
agb-79	130	54	easily	easily	ADV
agb-79	130	55	understand	understand	VERB
agb-79	130	56	the	the	DET
agb-79	130	57	business	business	NOUN
agb-79	130	58	practices	practice	NOUN
agb-79	130	59	,	,	PUNCT
agb-79	130	60	its	its	PRON
agb-79	130	61	dealings	dealing	NOUN
agb-79	130	62	contracts	contract	NOUN
agb-79	130	63	,	,	PUNCT
agb-79	130	64	plans	plan	NOUN
agb-79	130	65	,	,	PUNCT
agb-79	130	66	risks	risk	NOUN
agb-79	130	67	,	,	PUNCT
agb-79	130	68	and	and	CCONJ
agb-79	130	69	opportunities	opportunity	NOUN
agb-79	130	70	.	.	PUNCT
agb-79	131	1	additionally	additionally	ADV
agb-79	131	2	,	,	PUNCT
agb-79	131	3	supportive	supportive	ADJ
agb-79	131	4	authorities	authority	NOUN
agb-79	131	5	monitor	monitor	VERB
agb-79	131	6	the	the	DET
agb-79	131	7	firms	firm	NOUN
agb-79	131	8	'	'	PART
agb-79	131	9	financial	financial	ADJ
agb-79	131	10	management	management	NOUN
agb-79	131	11	and	and	CCONJ
agb-79	131	12	internal	internal	ADJ
agb-79	131	13	auditing	auditing	NOUN
agb-79	131	14	.	.	PUNCT
agb-79	132	1	if	if	SCONJ
agb-79	132	2	they	they	PRON
agb-79	132	3	discover	discover	VERB
agb-79	132	4	any	any	DET
agb-79	132	5	difficulties	difficulty	NOUN
agb-79	132	6	,	,	PUNCT
agb-79	132	7	they	they	PRON
agb-79	132	8	attempt	attempt	VERB
agb-79	132	9	to	to	PART
agb-79	132	10	resolve	resolve	VERB
agb-79	132	11	them	they	PRON
agb-79	132	12	,	,	PUNCT
agb-79	132	13	thereby	thereby	ADV
agb-79	132	14	improving	improve	VERB
agb-79	132	15	accounting	accounting	NOUN
agb-79	132	16	and	and	CCONJ
agb-79	132	17	auditing	auditing	NOUN
agb-79	132	18	performance	performance	NOUN
agb-79	132	19	.	.	PUNCT
agb-79	133	1	thus	thus	ADV
agb-79	133	2	,	,	PUNCT
agb-79	133	3	agricultural	agricultural	ADJ
agb-79	133	4	institutional	institutional	ADJ
agb-79	133	5	support	support	NOUN
agb-79	133	6	enhances	enhance	VERB
agb-79	133	7	the	the	DET
agb-79	133	8	contribution	contribution	NOUN
agb-79	133	9	of	of	ADP
agb-79	133	10	the	the	DET
agb-79	133	11	adoption	adoption	NOUN
agb-79	133	12	of	of	ADP
agb-79	133	13	international	international	ADJ
agb-79	133	14	accounting	accounting	NOUN
agb-79	133	15	standards	standard	NOUN
agb-79	133	16	to	to	ADP
agb-79	133	17	the	the	DET
agb-79	133	18	improvement	improvement	NOUN
agb-79	133	19	of	of	ADP
agb-79	133	20	accounting	accounting	NOUN
agb-79	133	21	and	and	CCONJ
agb-79	133	22	auditing	auditing	NOUN
agb-79	133	23	activities	activity	NOUN
agb-79	133	24	.	.	PUNCT
agb-79	134	1	the	the	DET
agb-79	134	2	literary	literary	ADJ
agb-79	134	3	article	article	NOUN
agb-79	134	4	of	of	ADP
agb-79	134	5	kamla	kamla	PROPN
agb-79	134	6	and	and	CCONJ
agb-79	134	7	haque	haque	PROPN
agb-79	134	8	(	(	PUNCT
agb-79	134	9	2019	2019	NUM
agb-79	134	10	)	)	PUNCT
agb-79	134	11	explains	explain	VERB
agb-79	134	12	that	that	SCONJ
agb-79	134	13	when	when	SCONJ
agb-79	134	14	agriculture	agriculture	NOUN
agb-79	134	15	sector	sector	NOUN
agb-79	134	16	institutions	institution	NOUN
agb-79	134	17	are	be	AUX
agb-79	134	18	assisted	assist	VERB
agb-79	134	19	in	in	ADP
agb-79	134	20	incorporating	incorporate	VERB
agb-79	134	21	innovation	innovation	NOUN
agb-79	134	22	into	into	ADP
agb-79	134	23	their	their	PRON
agb-79	134	24	resources	resource	NOUN
agb-79	134	25	or	or	CCONJ
agb-79	134	26	processes	process	NOUN
agb-79	134	27	,	,	PUNCT
agb-79	134	28	they	they	PRON
agb-79	134	29	can	can	AUX
agb-79	134	30	improve	improve	VERB
agb-79	134	31	their	their	PRON
agb-79	134	32	accounting	accounting	NOUN
agb-79	134	33	and	and	CCONJ
agb-79	134	34	auditing	auditing	NOUN
agb-79	134	35	departments	department	NOUN
agb-79	134	36	and	and	CCONJ
agb-79	134	37	practices	practice	NOUN
agb-79	134	38	.	.	PUNCT
agb-79	135	1	as	as	ADP
agb-79	135	2	a	a	DET
agb-79	135	3	result	result	NOUN
agb-79	135	4	,	,	PUNCT
agb-79	135	5	adopting	adopt	VERB
agb-79	135	6	international	international	ADJ
agb-79	135	7	accounting	accounting	NOUN
agb-79	135	8	standards	standard	NOUN
agb-79	135	9	is	be	AUX
agb-79	135	10	simple	simple	ADJ
agb-79	135	11	,	,	PUNCT
agb-79	135	12	and	and	CCONJ
agb-79	135	13	accounting	accounting	NOUN
agb-79	135	14	and	and	CCONJ
agb-79	135	15	auditing	auditing	NOUN
agb-79	135	16	methods	method	NOUN
agb-79	135	17	improve	improve	VERB
agb-79	135	18	.	.	PUNCT
agb-79	136	1	bananuka	bananuka	PROPN
agb-79	136	2	,	,	PUNCT
agb-79	136	3	kadaali	kadaali	PROPN
agb-79	136	4	,	,	PUNCT
agb-79	136	5	mukyala	mukyala	PROPN
agb-79	136	6	,	,	PUNCT
agb-79	136	7	muramuzi	muramuzi	PROPN
agb-79	136	8	,	,	PUNCT
agb-79	136	9	and	and	CCONJ
agb-79	136	10	namusobya	namusobya	NOUN
agb-79	136	11	(	(	PUNCT
agb-79	136	12	2019	2019	NUM
agb-79	136	13	)	)	PUNCT
agb-79	136	14	,	,	PUNCT
agb-79	136	15	also	also	ADV
agb-79	136	16	proclaim	proclaim	VERB
agb-79	136	17	that	that	SCONJ
agb-79	136	18	agricultural	agricultural	ADJ
agb-79	136	19	institution	institution	NOUN
agb-79	136	20	support	support	NOUN
agb-79	136	21	assists	assist	VERB
agb-79	136	22	the	the	DET
agb-79	136	23	adoption	adoption	NOUN
agb-79	136	24	of	of	ADP
agb-79	136	25	international	international	ADJ
agb-79	136	26	accounting	accounting	NOUN
agb-79	136	27	standards	standard	NOUN
agb-79	136	28	,	,	PUNCT
agb-79	136	29	and	and	CCONJ
agb-79	136	30	the	the	DET
agb-79	136	31	improvement	improvement	NOUN
agb-79	136	32	of	of	ADP
agb-79	136	33	accounting	accounting	NOUN
agb-79	136	34	and	and	CCONJ
agb-79	136	35	auditing	auditing	NOUN
agb-79	136	36	activities	activity	NOUN
agb-79	136	37	improves	improve	VERB
agb-79	136	38	their	their	PRON
agb-79	136	39	relation	relation	NOUN
agb-79	136	40	.	.	PUNCT
agb-79	137	1	hence	hence	ADV
agb-79	137	2	:	:	PUNCT
agb-79	137	3	h6	h6	NOUN
agb-79	137	4	:	:	PUNCT
agb-79	137	5	adoption	adoption	NOUN
agb-79	137	6	of	of	ADP
agb-79	137	7	international	international	ADJ
agb-79	137	8	accounting	accounting	NOUN
agb-79	137	9	standards	standard	NOUN
agb-79	137	10	and	and	CCONJ
agb-79	137	11	improving	improve	VERB
agb-79	137	12	accounting	accounting	NOUN
agb-79	137	13	and	and	CCONJ
agb-79	137	14	auditing	auditing	NOUN
agb-79	137	15	activities	activity	NOUN
agb-79	137	16	.	.	PUNCT
agb-79	138	1	3	3	X
agb-79	138	2	.	.	X
agb-79	138	3	research	research	NOUN
agb-79	138	4	methods	method	NOUN
agb-79	138	5	the	the	DET
agb-79	138	6	study	study	NOUN
agb-79	138	7	examines	examine	VERB
agb-79	138	8	the	the	DET
agb-79	138	9	impact	impact	NOUN
agb-79	138	10	of	of	ADP
agb-79	138	11	trained	train	VERB
agb-79	138	12	human	human	ADJ
agb-79	138	13	resources	resource	NOUN
agb-79	138	14	,	,	PUNCT
agb-79	138	15	technology	technology	NOUN
agb-79	138	16	adoption	adoption	NOUN
agb-79	138	17	,	,	PUNCT
agb-79	138	18	and	and	CCONJ
agb-79	138	19	adoption	adoption	NOUN
agb-79	138	20	of	of	ADP
agb-79	138	21	international	international	ADJ
agb-79	138	22	standards	standard	NOUN
agb-79	138	23	on	on	ADP
agb-79	138	24	the	the	DET
agb-79	138	25	development	development	NOUN
agb-79	138	26	of	of	ADP
agb-79	138	27	accounting	accounting	NOUN
agb-79	138	28	and	and	CCONJ
agb-79	138	29	auditing	auditing	NOUN
agb-79	138	30	activities	activity	NOUN
agb-79	138	31	in	in	ADP
agb-79	138	32	the	the	DET
agb-79	138	33	agricultural	agricultural	ADJ
agb-79	138	34	sector	sector	NOUN
agb-79	138	35	,	,	PUNCT
agb-79	138	36	as	as	ADV
agb-79	138	37	well	well	ADV
agb-79	138	38	as	as	ADP
agb-79	138	39	the	the	DET
agb-79	138	40	moderating	moderate	VERB
agb-79	138	41	effect	effect	NOUN
agb-79	138	42	of	of	ADP
agb-79	138	43	agricultural	agricultural	ADJ
agb-79	138	44	institutional	institutional	ADJ
agb-79	138	45	support	support	NOUN
agb-79	138	46	on	on	ADP
agb-79	138	47	the	the	DET
agb-79	138	48	relationship	relationship	NOUN
agb-79	138	49	between	between	ADP
agb-79	138	50	trained	train	VERB
agb-79	138	51	human	human	ADJ
agb-79	138	52	resources	resource	NOUN
agb-79	138	53	,	,	PUNCT
agb-79	138	54	technology	technology	NOUN
agb-79	138	55	adoption	adoption	NOUN
agb-79	138	56	,	,	PUNCT
agb-79	138	57	and	and	CCONJ
agb-79	138	58	adoption	adoption	NOUN
agb-79	138	59	of	of	ADP
agb-79	138	60	international	international	ADJ
agb-79	138	61	standards	standard	NOUN
agb-79	138	62	.	.	PUNCT
agb-79	139	1	the	the	DET
agb-79	139	2	current	current	ADJ
agb-79	139	3	article	article	NOUN
agb-79	139	4	used	use	VERB
agb-79	139	5	questionnaires	questionnaire	NOUN
agb-79	139	6	to	to	PART
agb-79	139	7	elicit	elicit	VERB
agb-79	139	8	primary	primary	ADJ
agb-79	139	9	data	datum	NOUN
agb-79	139	10	from	from	ADP
agb-79	139	11	a	a	DET
agb-79	139	12	sample	sample	NOUN
agb-79	139	13	of	of	ADP
agb-79	139	14	respondents	respondent	NOUN
agb-79	139	15	.	.	PUNCT
agb-79	140	1	the	the	DET
agb-79	140	2	employees	employee	NOUN
agb-79	140	3	of	of	ADP
agb-79	140	4	the	the	DET
agb-79	140	5	accounting	accounting	NOUN
agb-79	140	6	and	and	CCONJ
agb-79	140	7	auditing	auditing	NOUN
agb-79	140	8	department	department	NOUN
agb-79	140	9	of	of	ADP
agb-79	140	10	the	the	DET
agb-79	140	11	agricultural	agricultural	ADJ
agb-79	140	12	sector	sector	NOUN
agb-79	140	13	are	be	AUX
agb-79	140	14	the	the	DET
agb-79	140	15	respondents	respondent	NOUN
agb-79	140	16	of	of	ADP
agb-79	140	17	the	the	DET
agb-79	140	18	study	study	NOUN
agb-79	140	19	.	.	PUNCT
agb-79	141	1	these	these	DET
agb-79	141	2	respondents	respondent	NOUN
agb-79	141	3	have	have	AUX
agb-79	141	4	been	be	AUX
agb-79	141	5	selected	select	VERB
agb-79	141	6	using	use	VERB
agb-79	141	7	simple	simple	ADJ
agb-79	141	8	random	random	ADJ
agb-79	141	9	sampling	sampling	NOUN
agb-79	141	10	.	.	PUNCT
agb-79	142	1	the	the	DET
agb-79	142	2	researchers	researcher	NOUN
agb-79	142	3	have	have	AUX
agb-79	142	4	used	use	VERB
agb-79	142	5	personal	personal	ADJ
agb-79	142	6	visits	visit	NOUN
agb-79	142	7	and	and	CCONJ
agb-79	142	8	emails	email	NOUN
agb-79	142	9	to	to	PART
agb-79	142	10	distribute	distribute	VERB
agb-79	142	11	the	the	DET
agb-79	142	12	questionnaires	questionnaire	NOUN
agb-79	142	13	to	to	ADP
agb-79	142	14	the	the	DET
agb-79	142	15	respondents	respondent	NOUN
agb-79	142	16	.	.	PUNCT
agb-79	143	1	the	the	DET
agb-79	143	2	researchers	researcher	NOUN
agb-79	143	3	have	have	AUX
agb-79	143	4	distributed	distribute	VERB
agb-79	143	5	around	around	ADP
agb-79	143	6	522	522	NUM
agb-79	143	7	surveys	survey	NOUN
agb-79	143	8	and	and	CCONJ
agb-79	143	9	returned	return	VERB
agb-79	143	10	only	only	ADV
agb-79	143	11	293	293	NUM
agb-79	143	12	surveys	survey	NOUN
agb-79	143	13	representing	represent	VERB
agb-79	143	14	approximately	approximately	ADV
agb-79	143	15	56.13	56.13	NUM
agb-79	143	16	per	per	ADP
agb-79	143	17	cent	cent	NOUN
agb-79	143	18	response	response	NOUN
agb-79	143	19	rate	rate	NOUN
agb-79	143	20	.	.	PUNCT
agb-79	144	1	the	the	DET
agb-79	144	2	current	current	ADJ
agb-79	144	3	research	research	NOUN
agb-79	144	4	has	have	AUX
agb-79	144	5	applied	apply	VERB
agb-79	144	6	the	the	DET
agb-79	144	7	smart	smart	ADJ
agb-79	144	8	-	-	PUNCT
agb-79	144	9	pls	pls	NOUN
agb-79	144	10	to	to	PART
agb-79	144	11	test	test	VERB
agb-79	144	12	the	the	DET
agb-79	144	13	study	study	NOUN
agb-79	144	14	's	's	PART
agb-79	144	15	hypotheses	hypothesis	NOUN
agb-79	144	16	.	.	PUNCT
agb-79	145	1	the	the	DET
agb-79	145	2	smart	smart	ADJ
agb-79	145	3	-	-	PUNCT
agb-79	145	4	pls	pls	NOUN
agb-79	145	5	is	be	AUX
agb-79	145	6	a	a	DET
agb-79	145	7	suitable	suitable	ADJ
agb-79	145	8	statistical	statistical	ADJ
agb-79	145	9	tool	tool	NOUN
agb-79	145	10	for	for	ADP
agb-79	145	11	primary	primary	ADJ
agb-79	145	12	data	datum	NOUN
agb-79	145	13	analysis	analysis	NOUN
agb-79	145	14	(	(	PUNCT
agb-79	145	15	hair	hair	NOUN
agb-79	145	16	et	et	PROPN
agb-79	145	17	al	al	PROPN
agb-79	145	18	.	.	PROPN
agb-79	145	19	,	,	PUNCT
agb-79	145	20	2021	2021	NUM
agb-79	145	21	)	)	PUNCT
agb-79	145	22	.	.	PUNCT
agb-79	146	1	it	it	PRON
agb-79	146	2	also	also	ADV
agb-79	146	3	operates	operate	VERB
agb-79	146	4	effectively	effectively	ADV
agb-79	146	5	even	even	ADV
agb-79	146	6	if	if	SCONJ
agb-79	146	7	researchers	researcher	NOUN
agb-79	146	8	have	have	AUX
agb-79	146	9	used	use	VERB
agb-79	146	10	large	large	ADJ
agb-79	146	11	data	datum	NOUN
agb-79	146	12	sets	set	NOUN
agb-79	146	13	or	or	CCONJ
agb-79	146	14	complex	complex	ADJ
agb-79	146	15	models	model	NOUN
agb-79	146	16	(	(	PUNCT
agb-79	146	17	hair	hair	NOUN
agb-79	146	18	,	,	PUNCT
agb-79	146	19	risher	risher	ADV
agb-79	146	20	,	,	PUNCT
agb-79	146	21	sarstedt	sarstedt	NOUN
agb-79	146	22	,	,	PUNCT
agb-79	146	23	&	&	CCONJ
agb-79	146	24	ringle	ringle	PROPN
agb-79	146	25	,	,	PUNCT
agb-79	146	26	2019	2019	NUM
agb-79	146	27	)	)	PUNCT
agb-79	146	28	.	.	PUNCT
agb-79	147	1	in	in	ADP
agb-79	147	2	addition	addition	NOUN
agb-79	147	3	,	,	PUNCT
agb-79	147	4	three	three	NUM
agb-79	147	5	predictors	predictor	NOUN
agb-79	147	6	have	have	AUX
agb-79	147	7	been	be	AUX
agb-79	147	8	taken	take	VERB
agb-79	147	9	as	as	ADP
agb-79	147	10	trained	train	VERB
agb-79	147	11	human	human	ADJ
agb-79	147	12	resource	resource	NOUN
agb-79	147	13	(	(	PUNCT
agb-79	147	14	thr	thr	PROPN
agb-79	147	15	)	)	PUNCT
agb-79	147	16	with	with	ADP
agb-79	147	17	five	five	NUM
agb-79	147	18	items	item	NOUN
agb-79	147	19	adapted	adapt	VERB
agb-79	147	20	from	from	ADP
agb-79	147	21	alshammari	alshammari	PROPN
agb-79	147	22	(	(	PUNCT
agb-79	147	23	2020	2020	NUM
agb-79	147	24	)	)	PUNCT
agb-79	147	25	,	,	PUNCT
agb-79	147	26	adoption	adoption	NOUN
agb-79	147	27	of	of	ADP
agb-79	147	28	technology	technology	NOUN
agb-79	147	29	(	(	PUNCT
agb-79	147	30	at	at	ADP
agb-79	147	31	)	)	PUNCT
agb-79	147	32	with	with	ADP
agb-79	147	33	six	six	NUM
agb-79	147	34	items	item	NOUN
agb-79	147	35	and	and	CCONJ
agb-79	147	36	extracted	extract	VERB
agb-79	147	37	from	from	ADP
agb-79	147	38	shukla	shukla	NOUN
agb-79	147	39	and	and	CCONJ
agb-79	147	40	sharma	sharma	PROPN
agb-79	147	41	(	(	PUNCT
agb-79	147	42	2018	2018	NUM
agb-79	147	43	)	)	PUNCT
agb-79	147	44	and	and	CCONJ
agb-79	147	45	adoption	adoption	NOUN
agb-79	147	46	of	of	ADP
agb-79	147	47	international	international	ADJ
agb-79	147	48	standards	standard	NOUN
agb-79	147	49	(	(	PUNCT
agb-79	147	50	ais	ais	PROPN
agb-79	147	51	)	)	PUNCT
agb-79	147	52	with	with	ADP
agb-79	147	53	eight	eight	NUM
agb-79	147	54	items	item	NOUN
agb-79	147	55	taken	take	VERB
agb-79	147	56	from	from	ADP
agb-79	147	57	suryanto	suryanto	NOUN
agb-79	147	58	and	and	CCONJ
agb-79	147	59	komalasari	komalasari	PROPN
agb-79	147	60	(	(	PUNCT
agb-79	147	61	2019	2019	NUM
agb-79	147	62	)	)	PUNCT
agb-79	147	63	.	.	PUNCT
agb-79	148	1	moreover	moreover	ADV
agb-79	148	2	,	,	PUNCT
agb-79	148	3	agricultural	agricultural	ADJ
agb-79	148	4	institutional	institutional	ADJ
agb-79	148	5	support	support	NOUN
agb-79	148	6	(	(	PUNCT
agb-79	148	7	agis	agis	NOUN
agb-79	148	8	)	)	PUNCT
agb-79	148	9	has	have	AUX
agb-79	148	10	been	be	AUX
agb-79	148	11	the	the	DET
agb-79	148	12	moderating	moderating	NOUN
agb-79	148	13	construct	construct	NOUN
agb-79	148	14	with	with	ADP
agb-79	148	15	six	six	NUM
agb-79	148	16	items	item	NOUN
agb-79	148	17	from	from	ADP
agb-79	148	18	falahat	falahat	PROPN
agb-79	148	19	,	,	PUNCT
agb-79	148	20	lee	lee	PROPN
agb-79	148	21	,	,	PUNCT
agb-79	148	22	ramayah	ramayah	NOUN
agb-79	148	23	,	,	PUNCT
agb-79	148	24	and	and	CCONJ
agb-79	148	25	soto	soto	NOUN
agb-79	148	26	-	-	PUNCT
agb-79	148	27	acosta	acosta	PROPN
agb-79	148	28	(	(	PUNCT
agb-79	148	29	2020	2020	NUM
agb-79	148	30	)	)	PUNCT
agb-79	148	31	.	.	PUNCT
agb-79	149	1	finally	finally	ADV
agb-79	149	2	,	,	PUNCT
agb-79	149	3	improved	improve	VERB
agb-79	149	4	accounting	accounting	NOUN
agb-79	149	5	and	and	CCONJ
agb-79	149	6	auditing	auditing	NOUN
agb-79	149	7	activities	activity	NOUN
agb-79	149	8	(	(	PUNCT
agb-79	149	9	iaaa	iaaa	NOUN
agb-79	149	10	)	)	PUNCT
agb-79	149	11	have	have	AUX
agb-79	149	12	been	be	AUX
agb-79	149	13	used	use	VERB
agb-79	149	14	as	as	ADP
agb-79	149	15	the	the	DET
agb-79	149	16	predictive	predictive	ADJ
agb-79	149	17	variable	variable	NOUN
agb-79	149	18	taken	take	VERB
agb-79	149	19	from	from	ADP
agb-79	149	20	maffei	maffei	PROPN
agb-79	149	21	et	et	PROPN
agb-79	149	22	al	al	PROPN
agb-79	149	23	.	.	PROPN
agb-79	150	1	(	(	PUNCT
agb-79	150	2	2021	2021	NUM
agb-79	150	3	)	)	PUNCT
agb-79	150	4	.	.	PUNCT
agb-79	151	1	these	these	DET
agb-79	151	2	variables	variable	NOUN
agb-79	151	3	are	be	AUX
agb-79	151	4	presented	present	VERB
agb-79	151	5	in	in	ADP
agb-79	151	6	figure	figure	NOUN
agb-79	151	7	1	1	NUM
agb-79	151	8	.	.	NOUN
agb-79	151	9	4	4	NUM
agb-79	151	10	.	.	PUNCT
agb-79	151	11	research	research	NOUN
agb-79	151	12	findings	finding	VERB
agb-79	151	13	the	the	DET
agb-79	151	14	present	present	ADJ
agb-79	151	15	research	research	NOUN
agb-79	151	16	has	have	AUX
agb-79	151	17	examined	examine	VERB
agb-79	151	18	the	the	DET
agb-79	151	19	correlation	correlation	NOUN
agb-79	151	20	of	of	ADP
agb-79	151	21	the	the	DET
agb-79	151	22	items	item	NOUN
agb-79	151	23	using	use	VERB
agb-79	151	24	average	average	ADJ
agb-79	151	25	variance	variance	NOUN
agb-79	151	26	extracted	extract	VERB
agb-79	151	27	(	(	PUNCT
agb-79	151	28	ave	ave	NOUN
agb-79	151	29	)	)	PUNCT
agb-79	151	30	,	,	PUNCT
agb-79	151	31	and	and	CCONJ
agb-79	151	32	figures	figure	NOUN
agb-79	151	33	indicated	indicate	VERB
agb-79	151	34	that	that	SCONJ
agb-79	151	35	the	the	DET
agb-79	151	36	values	value	NOUN
agb-79	151	37	are	be	AUX
agb-79	151	38	higher	high	ADJ
agb-79	151	39	than	than	ADP
agb-79	151	40	0.50	0.50	NUM
agb-79	151	41	and	and	CCONJ
agb-79	151	42	indicate	indicate	VERB
agb-79	151	43	valid	valid	ADJ
agb-79	151	44	convergent	convergent	NOUN
agb-79	151	45	validity	validity	NOUN
agb-79	151	46	.	.	PUNCT
agb-79	152	1	in	in	ADP
agb-79	152	2	addition	addition	NOUN
agb-79	152	3	,	,	PUNCT
agb-79	152	4	factor	factor	NOUN
agb-79	152	5	loadings	loading	NOUN
agb-79	152	6	values	value	NOUN
agb-79	152	7	are	be	AUX
agb-79	152	8	higher	high	ADJ
agb-79	152	9	than	than	ADP
agb-79	152	10	0.50	0.50	NUM
agb-79	152	11	,	,	PUNCT
agb-79	152	12	which	which	PRON
agb-79	152	13	exposed	expose	VERB
agb-79	152	14	valid	valid	ADJ
agb-79	152	15	content	content	NOUN
agb-79	152	16	validity	validity	NOUN
agb-79	152	17	.	.	PUNCT
agb-79	153	1	finally	finally	ADV
agb-79	153	2	,	,	PUNCT
agb-79	153	3	alpha	alpha	NOUN
agb-79	153	4	values	value	NOUN
agb-79	153	5	are	be	AUX
agb-79	153	6	more	more	ADV
agb-79	153	7	significant	significant	ADJ
agb-79	153	8	than	than	SCONJ
agb-79	153	9	0.70	0.70	NUM
agb-79	153	10	,	,	PUNCT
agb-79	153	11	and	and	CCONJ
agb-79	153	12	composite	composite	ADJ
agb-79	153	13	reliability	reliability	NOUN
agb-79	153	14	(	(	PUNCT
agb-79	153	15	cr	cr	NOUN
agb-79	153	16	)	)	PUNCT
agb-79	153	17	values	value	NOUN
agb-79	153	18	are	be	AUX
agb-79	153	19	also	also	ADV
agb-79	153	20	larger	large	ADJ
agb-79	153	21	than	than	ADP
agb-79	153	22	0.70	0.70	NUM
agb-79	153	23	,	,	PUNCT
agb-79	153	24	indicating	indicate	VERB
agb-79	153	25	significant	significant	ADJ
agb-79	153	26	reliability	reliability	NOUN
agb-79	153	27	.	.	PUNCT
agb-79	154	1	table	table	NOUN
agb-79	154	2	1	1	NUM
agb-79	154	3	shows	show	VERB
agb-79	154	4	these	these	DET
agb-79	154	5	figures	figure	NOUN
agb-79	154	6	.	.	PUNCT
agb-79	155	1	agbioforum	agbioforum	NOUN
agb-79	155	2	,	,	PUNCT
agb-79	155	3	24(1	24(1	NUM
agb-79	155	4	)	)	PUNCT
agb-79	155	5	,	,	PUNCT
agb-79	155	6	2022	2022	NUM
agb-79	155	7	|	|	ADV
agb-79	155	8	63	63	NUM
agb-79	155	9	hoa	hoa	NOUN
agb-79	155	10	,	,	PUNCT
agb-79	155	11	duyen	duyen	NOUN
agb-79	155	12	,	,	PUNCT
agb-79	155	13	huyen	huyen	PROPN
agb-79	155	14	,	,	PUNCT
agb-79	155	15	quang	quang	PROPN
agb-79	155	16	,	,	PUNCT
agb-79	155	17	huong	huong	PROPN
agb-79	155	18	,	,	PUNCT
agb-79	155	19	tu	tu	PROPN
agb-79	155	20	and	and	CCONJ
agb-79	155	21	nguyet	nguyet	PROPN
agb-79	155	22	.	.	PUNCT
agb-79	156	1	—	—	PUNCT
agb-79	156	2	impact	impact	NOUN
agb-79	156	3	of	of	ADP
agb-79	156	4	trained	train	VERB
agb-79	156	5	human	human	ADJ
agb-79	156	6	resources	resource	NOUN
agb-79	156	7	,	,	PUNCT
agb-79	156	8	adoption	adoption	NOUN
agb-79	156	9	of	of	ADP
agb-79	156	10	technology	technology	NOUN
agb-79	156	11	…	…	PUNCT
agb-79	156	12	figure	figure	NOUN
agb-79	156	13	1	1	NUM
agb-79	156	14	:	:	PUNCT
agb-79	156	15	research	research	NOUN
agb-79	156	16	model	model	NOUN
agb-79	156	17	table	table	NOUN
agb-79	156	18	1	1	NUM
agb-79	156	19	:	:	PUNCT
agb-79	156	20	convergent	convergent	NOUN
agb-79	156	21	validity	validity	NOUN
agb-79	156	22	constructs	construct	VERB
agb-79	156	23	items	item	NOUN
agb-79	156	24	loadings	loading	NOUN
agb-79	156	25	alpha	alpha	NOUN
agb-79	156	26	cr	cr	X
agb-79	156	27	ave	ave	VERB
agb-79	156	28	agricultural	agricultural	ADJ
agb-79	156	29	institutional	institutional	ADJ
agb-79	156	30	support	support	NOUN
agb-79	156	31	agis1	agis1	VERB
agb-79	156	32	0.937	0.937	NUM
agb-79	156	33	0.944	0.944	NUM
agb-79	156	34	0.958	0.958	NUM
agb-79	156	35	0.820	0.820	NUM
agb-79	156	36	agis2	agis2	NOUN
agb-79	156	37	0.857	0.857	NUM
agb-79	156	38	agis4	agis4	NOUN
agb-79	156	39	0.935	0.935	NUM
agb-79	156	40	agis5	agis5	NOUN
agb-79	156	41	0.938	0.938	NUM
agb-79	156	42	agis6	agis6	NOUN
agb-79	156	43	0.856	0.856	NUM
agb-79	156	44	adoption	adoption	NOUN
agb-79	156	45	of	of	ADP
agb-79	156	46	international	international	ADJ
agb-79	156	47	standards	standard	NOUN
agb-79	156	48	ais1	ais1	VERB
agb-79	156	49	0.930	0.930	NUM
agb-79	156	50	0.975	0.975	NUM
agb-79	156	51	0.979	0.979	NUM
agb-79	156	52	0.871	0.871	NUM
agb-79	156	53	ais2	ais2	PROPN
agb-79	156	54	0.946	0.946	NUM
agb-79	156	55	ais3	ais3	PROPN
agb-79	156	56	0.935	0.935	NUM
agb-79	156	57	ais4	ais4	PROPN
agb-79	156	58	0.941	0.941	NUM
agb-79	156	59	ais6	ais6	PROPN
agb-79	156	60	0.944	0.944	NUM
agb-79	156	61	ais7	ais7	NOUN
agb-79	156	62	0.901	0.901	NUM
agb-79	156	63	ais8	ais8	NOUN
agb-79	156	64	0.936	0.936	NUM
agb-79	156	65	adoption	adoption	NOUN
agb-79	156	66	of	of	ADP
agb-79	156	67	technology	technology	NOUN
agb-79	156	68	at1	at1	PROPN
agb-79	156	69	0.836	0.836	NUM
agb-79	156	70	0.893	0.893	NUM
agb-79	156	71	0.919	0.919	NUM
agb-79	156	72	0.655	0.655	NUM
agb-79	156	73	at2	at2	NOUN
agb-79	156	74	0.853	0.853	NUM
agb-79	156	75	at3	at3	PROPN
agb-79	156	76	0.705	0.705	NUM
agb-79	156	77	at4	at4	PROPN
agb-79	156	78	0.760	0.760	NUM
agb-79	156	79	at5	at5	PROPN
agb-79	156	80	0.837	0.837	NUM
agb-79	156	81	at6	at6	PROPN
agb-79	156	82	0.853	0.853	NUM
agb-79	156	83	improvement	improvement	NOUN
agb-79	156	84	of	of	ADP
agb-79	156	85	accounting	accounting	NOUN
agb-79	156	86	and	and	CCONJ
agb-79	156	87	auditing	auditing	NOUN
agb-79	156	88	activities	activity	NOUN
agb-79	156	89	iaaa1	iaaa1	VERB
agb-79	156	90	0.822	0.822	NUM
agb-79	156	91	0.827	0.827	NUM
agb-79	156	92	0.879	0.879	NUM
agb-79	156	93	0.594	0.594	NUM
agb-79	156	94	iaaa2	iaaa2	NOUN
agb-79	156	95	0.818	0.818	NUM
agb-79	156	96	iaaa3	iaaa3	NOUN
agb-79	156	97	0.842	0.842	NUM
agb-79	156	98	iaaa4	iaaa4	NOUN
agb-79	156	99	0.651	0.651	NUM
agb-79	156	100	iaaa5	iaaa5	NOUN
agb-79	156	101	0.701	0.701	NUM
agb-79	156	102	trained	train	VERB
agb-79	156	103	human	human	ADJ
agb-79	156	104	resource	resource	NOUN
agb-79	156	105	thr1	thr1	NOUN
agb-79	156	106	0.864	0.864	NUM
agb-79	156	107	0.899	0.899	NUM
agb-79	156	108	0.929	0.929	NUM
agb-79	156	109	0.766	0.766	NUM
agb-79	156	110	thr3	thr3	PROPN
agb-79	156	111	0.876	0.876	NUM
agb-79	156	112	thr4	thr4	NOUN
agb-79	156	113	0.882	0.882	NUM
agb-79	156	114	thr5	thr5	PROPN
agb-79	156	115	0.880	0.880	NUM
agb-79	156	116	the	the	DET
agb-79	156	117	present	present	ADJ
agb-79	156	118	research	research	NOUN
agb-79	156	119	has	have	AUX
agb-79	156	120	also	also	ADV
agb-79	156	121	examined	examine	VERB
agb-79	156	122	the	the	DET
agb-79	156	123	variables	variable	NOUN
agb-79	156	124	'	'	PART
agb-79	156	125	correlation	correlation	NOUN
agb-79	156	126	using	use	VERB
agb-79	156	127	fornell	fornell	NOUN
agb-79	156	128	larcker	larcker	NOUN
agb-79	156	129	,	,	PUNCT
agb-79	156	130	and	and	CCONJ
agb-79	156	131	figures	figure	NOUN
agb-79	156	132	indicated	indicate	VERB
agb-79	156	133	that	that	SCONJ
agb-79	156	134	the	the	DET
agb-79	156	135	values	value	NOUN
agb-79	156	136	that	that	PRON
agb-79	156	137	show	show	VERB
agb-79	156	138	the	the	DET
agb-79	156	139	association	association	NOUN
agb-79	156	140	with	with	ADP
agb-79	156	141	the	the	DET
agb-79	156	142	variable	variable	NOUN
agb-79	156	143	itself	itself	PRON
agb-79	156	144	are	be	AUX
agb-79	156	145	higher	high	ADJ
agb-79	156	146	than	than	ADP
agb-79	156	147	the	the	DET
agb-79	156	148	values	value	NOUN
agb-79	156	149	that	that	PRON
agb-79	156	150	show	show	VERB
agb-79	156	151	the	the	DET
agb-79	156	152	association	association	NOUN
agb-79	156	153	with	with	ADP
agb-79	156	154	other	other	ADJ
agb-79	156	155	variables	variable	NOUN
agb-79	156	156	.	.	PUNCT
agb-79	157	1	these	these	DET
agb-79	157	2	outcomes	outcome	NOUN
agb-79	157	3	exposed	expose	VERB
agb-79	157	4	valid	valid	ADJ
agb-79	157	5	discriminant	discriminant	ADJ
agb-79	157	6	validity	validity	NOUN
agb-79	157	7	.	.	PUNCT
agb-79	158	1	table	table	NOUN
agb-79	158	2	2	2	NUM
agb-79	158	3	shows	show	VERB
agb-79	158	4	these	these	DET
agb-79	158	5	figures	figure	NOUN
agb-79	158	6	.	.	PUNCT
agb-79	159	1	the	the	DET
agb-79	159	2	present	present	ADJ
agb-79	159	3	research	research	NOUN
agb-79	159	4	has	have	AUX
agb-79	159	5	also	also	ADV
agb-79	159	6	examined	examine	VERB
agb-79	159	7	the	the	DET
agb-79	159	8	variables	variable	NOUN
agb-79	159	9	'	'	PART
agb-79	159	10	correlation	correlation	NOUN
agb-79	159	11	using	use	VERB
agb-79	159	12	cross	cross	NOUN
agb-79	159	13	-	-	NOUN
agb-79	159	14	loadings	loading	NOUN
agb-79	159	15	,	,	PUNCT
agb-79	159	16	and	and	CCONJ
agb-79	159	17	figures	figure	NOUN
agb-79	159	18	indicated	indicate	VERB
agb-79	159	19	that	that	SCONJ
agb-79	159	20	the	the	DET
agb-79	159	21	values	value	NOUN
agb-79	159	22	that	that	PRON
agb-79	159	23	show	show	VERB
agb-79	159	24	the	the	DET
agb-79	159	25	association	association	NOUN
agb-79	159	26	with	with	ADP
agb-79	159	27	the	the	DET
agb-79	159	28	variable	variable	NOUN
agb-79	159	29	itself	itself	PRON
agb-79	159	30	are	be	AUX
agb-79	159	31	higher	high	ADJ
agb-79	159	32	than	than	ADP
agb-79	159	33	the	the	DET
agb-79	159	34	values	value	NOUN
agb-79	159	35	that	that	PRON
agb-79	159	36	show	show	VERB
agb-79	159	37	the	the	DET
agb-79	159	38	association	association	NOUN
agb-79	159	39	with	with	ADP
agb-79	159	40	other	other	ADJ
agb-79	159	41	variables	variable	NOUN
agb-79	159	42	.	.	PUNCT
agb-79	160	1	these	these	DET
agb-79	160	2	outcomes	outcome	NOUN
agb-79	160	3	exposed	expose	VERB
agb-79	160	4	valid	valid	ADJ
agb-79	160	5	discriminant	discriminant	ADJ
agb-79	160	6	validity	validity	NOUN
agb-79	160	7	.	.	PUNCT
agb-79	161	1	table	table	NOUN
agb-79	161	2	3	3	NUM
agb-79	161	3	shows	show	VERB
agb-79	161	4	these	these	DET
agb-79	161	5	figures	figure	NOUN
agb-79	161	6	.	.	PUNCT
agb-79	162	1	trained	train	VERB
agb-79	162	2	human	human	ADJ
agb-79	162	3	resource	resource	NOUN
agb-79	162	4	adoption	adoption	NOUN
agb-79	162	5	of	of	ADP
agb-79	162	6	technology	technology	NOUN
agb-79	162	7	adoption	adoption	NOUN
agb-79	162	8	of	of	ADP
agb-79	162	9	international	international	ADJ
agb-79	162	10	standards	standard	NOUN
agb-79	162	11	agricultural	agricultural	ADJ
agb-79	162	12	institution	institution	NOUN
agb-79	162	13	support	support	NOUN
agb-79	162	14	improvement	improvement	NOUN
agb-79	162	15	of	of	ADP
agb-79	162	16	accounting	accounting	NOUN
agb-79	162	17	and	and	CCONJ
agb-79	162	18	auditing	auditing	NOUN
agb-79	162	19	activities	activity	NOUN
agb-79	162	20	agbioforum	agbioforum	ADV
agb-79	162	21	,	,	PUNCT
agb-79	162	22	24(1	24(1	NUM
agb-79	162	23	)	)	PUNCT
agb-79	162	24	,	,	PUNCT
agb-79	162	25	2022	2022	NUM
agb-79	163	1	|	|	ADV
agb-79	163	2	64	64	NUM
agb-79	163	3	hoa	hoa	NOUN
agb-79	163	4	,	,	PUNCT
agb-79	163	5	duyen	duyen	NOUN
agb-79	163	6	,	,	PUNCT
agb-79	163	7	huyen	huyen	PROPN
agb-79	163	8	,	,	PUNCT
agb-79	163	9	quang	quang	PROPN
agb-79	163	10	,	,	PUNCT
agb-79	163	11	huong	huong	PROPN
agb-79	163	12	,	,	PUNCT
agb-79	163	13	tu	tu	PROPN
agb-79	163	14	and	and	CCONJ
agb-79	163	15	nguyet	nguyet	PROPN
agb-79	163	16	.	.	PUNCT
agb-79	164	1	—	—	PUNCT
agb-79	164	2	impact	impact	NOUN
agb-79	164	3	of	of	ADP
agb-79	164	4	trained	train	VERB
agb-79	164	5	human	human	ADJ
agb-79	164	6	resources	resource	NOUN
agb-79	164	7	,	,	PUNCT
agb-79	164	8	adoption	adoption	NOUN
agb-79	164	9	of	of	ADP
agb-79	164	10	technology	technology	NOUN
agb-79	164	11	…	…	PUNCT
agb-79	164	12	the	the	DET
agb-79	164	13	present	present	ADJ
agb-79	164	14	research	research	NOUN
agb-79	164	15	has	have	AUX
agb-79	164	16	also	also	ADV
agb-79	164	17	examined	examine	VERB
agb-79	164	18	the	the	DET
agb-79	164	19	correlation	correlation	NOUN
agb-79	164	20	of	of	ADP
agb-79	164	21	the	the	DET
agb-79	164	22	variables	variable	NOUN
agb-79	164	23	using	use	VERB
agb-79	164	24	the	the	DET
agb-79	164	25	fornell	fornell	NOUN
agb-79	164	26	larcker	larcker	PROPN
agb-79	164	27	heterotrait	heterotrait	PROPN
agb-79	164	28	monotrait	monotrait	PROPN
agb-79	164	29	(	(	PUNCT
agb-79	164	30	htmt	htmt	PROPN
agb-79	164	31	)	)	PUNCT
agb-79	164	32	ratio	ratio	NOUN
agb-79	164	33	,	,	PUNCT
agb-79	164	34	and	and	CCONJ
agb-79	164	35	figures	figure	NOUN
agb-79	164	36	indicated	indicate	VERB
agb-79	164	37	that	that	SCONJ
agb-79	164	38	the	the	DET
agb-79	164	39	values	value	NOUN
agb-79	164	40	are	be	AUX
agb-79	164	41	lower	low	ADJ
agb-79	164	42	than	than	ADP
agb-79	164	43	0.90	0.90	NUM
agb-79	164	44	.	.	PUNCT
agb-79	165	1	these	these	DET
agb-79	165	2	outcomes	outcome	NOUN
agb-79	165	3	exposed	expose	VERB
agb-79	165	4	valid	valid	ADJ
agb-79	165	5	discriminant	discriminant	ADJ
agb-79	165	6	validity	validity	NOUN
agb-79	165	7	.	.	PUNCT
agb-79	166	1	table	table	NOUN
agb-79	166	2	4	4	NUM
agb-79	166	3	shows	show	VERB
agb-79	166	4	these	these	DET
agb-79	166	5	figures	figure	NOUN
agb-79	166	6	.	.	PUNCT
agb-79	167	1	table	table	NOUN
agb-79	167	2	3	3	NUM
agb-79	167	3	:	:	PUNCT
agb-79	167	4	cross	cross	ADJ
agb-79	167	5	-	-	ADJ
agb-79	167	6	loadings	loading	NOUN
agb-79	167	7	agis	agis	PROPN
agb-79	167	8	ais	ais	PROPN
agb-79	167	9	at	at	ADP
agb-79	167	10	iaaa	iaaa	NOUN
agb-79	167	11	thr	thr	PROPN
agb-79	167	12	agis1	agis1	VERB
agb-79	167	13	0.937	0.937	NUM
agb-79	167	14	0.457	0.457	NUM
agb-79	167	15	0.765	0.765	NUM
agb-79	167	16	0.456	0.456	NUM
agb-79	167	17	0.322	0.322	NUM
agb-79	167	18	agis2	agis2	NOUN
agb-79	167	19	0.857	0.857	NUM
agb-79	167	20	0.442	0.442	NUM
agb-79	167	21	0.719	0.719	NUM
agb-79	167	22	0.451	0.451	NUM
agb-79	167	23	0.373	0.373	NUM
agb-79	167	24	agis4	agis4	NOUN
agb-79	167	25	0.935	0.935	NUM
agb-79	168	1	0.460	0.460	NUM
agb-79	168	2	0.758	0.758	NUM
agb-79	168	3	0.456	0.456	NUM
agb-79	168	4	0.324	0.324	NUM
agb-79	168	5	agis5	agis5	NOUN
agb-79	168	6	0.938	0.938	NUM
agb-79	168	7	0.461	0.461	NUM
agb-79	168	8	0.773	0.773	NUM
agb-79	168	9	0.444	0.444	NUM
agb-79	168	10	0.324	0.324	NUM
agb-79	168	11	agis6	agis6	NOUN
agb-79	168	12	0.856	0.856	NUM
agb-79	168	13	0.444	0.444	NUM
agb-79	168	14	0.717	0.717	NUM
agb-79	168	15	0.447	0.447	NUM
agb-79	168	16	0.374	0.374	NUM
agb-79	168	17	ais1	ais1	NOUN
agb-79	168	18	0.467	0.467	NUM
agb-79	168	19	0.930	0.930	NUM
agb-79	168	20	0.455	0.455	NUM
agb-79	168	21	0.446	0.446	NUM
agb-79	168	22	0.380	0.380	NUM
agb-79	168	23	ais2	ais2	PROPN
agb-79	168	24	0.461	0.461	NUM
agb-79	168	25	0.946	0.946	NUM
agb-79	168	26	0.471	0.471	NUM
agb-79	168	27	0.467	0.467	NUM
agb-79	168	28	0.400	0.400	NUM
agb-79	168	29	ais3	ais3	NOUN
agb-79	168	30	0.454	0.454	NUM
agb-79	168	31	0.935	0.935	NUM
agb-79	168	32	0.475	0.475	NUM
agb-79	168	33	0.448	0.448	NUM
agb-79	168	34	0.407	0.407	NUM
agb-79	168	35	ais4	ais4	VERB
agb-79	168	36	0.475	0.475	NUM
agb-79	168	37	0.941	0.941	NUM
agb-79	168	38	0.462	0.462	NUM
agb-79	168	39	0.459	0.459	NUM
agb-79	168	40	0.376	0.376	NUM
agb-79	168	41	ais6	ais6	PROPN
agb-79	168	42	0.466	0.466	NUM
agb-79	168	43	0.944	0.944	NUM
agb-79	168	44	0.468	0.468	NUM
agb-79	168	45	0.468	0.468	NUM
agb-79	168	46	0.396	0.396	NUM
agb-79	168	47	ais7	ais7	VERB
agb-79	168	48	0.473	0.473	NUM
agb-79	168	49	0.901	0.901	NUM
agb-79	168	50	0.446	0.446	NUM
agb-79	168	51	0.495	0.495	NUM
agb-79	168	52	0.354	0.354	NUM
agb-79	168	53	ais8	ais8	NOUN
agb-79	168	54	0.471	0.471	NUM
agb-79	168	55	0.936	0.936	NUM
agb-79	168	56	0.455	0.455	NUM
agb-79	168	57	0.458	0.458	NUM
agb-79	168	58	0.376	0.376	NUM
agb-79	168	59	at1	at1	PROPN
agb-79	168	60	0.662	0.662	NUM
agb-79	168	61	0.388	0.388	NUM
agb-79	168	62	0.836	0.836	NUM
agb-79	168	63	0.409	0.409	NUM
agb-79	168	64	0.330	0.330	NUM
agb-79	168	65	at2	at2	NOUN
agb-79	168	66	0.732	0.732	NUM
agb-79	168	67	0.450	0.450	NUM
agb-79	168	68	0.853	0.853	NUM
agb-79	168	69	0.449	0.449	NUM
agb-79	168	70	0.351	0.351	NUM
agb-79	168	71	at3	at3	NOUN
agb-79	168	72	0.541	0.541	NUM
agb-79	168	73	0.317	0.317	NUM
agb-79	168	74	0.705	0.705	NUM
agb-79	168	75	0.391	0.391	NUM
agb-79	168	76	0.329	0.329	NUM
agb-79	168	77	at4	at4	PROPN
agb-79	168	78	0.670	0.670	NUM
agb-79	168	79	0.398	0.398	NUM
agb-79	168	80	0.760	0.760	NUM
agb-79	168	81	0.380	0.380	NUM
agb-79	168	82	0.348	0.348	NUM
agb-79	168	83	at5	at5	PROPN
agb-79	168	84	0.661	0.661	NUM
agb-79	168	85	0.382	0.382	NUM
agb-79	168	86	0.837	0.837	NUM
agb-79	168	87	0.406	0.406	NUM
agb-79	168	88	0.332	0.332	NUM
agb-79	168	89	at6	at6	PROPN
agb-79	168	90	0.726	0.726	NUM
agb-79	168	91	0.455	0.455	NUM
agb-79	168	92	0.853	0.853	NUM
agb-79	168	93	0.450	0.450	NUM
agb-79	168	94	0.360	0.360	NUM
agb-79	168	95	iaaa1	iaaa1	NOUN
agb-79	168	96	0.491	0.491	NUM
agb-79	168	97	0.397	0.397	NUM
agb-79	168	98	0.455	0.455	NUM
agb-79	168	99	0.822	0.822	NUM
agb-79	168	100	0.327	0.327	NUM
agb-79	168	101	iaaa2	iaaa2	ADJ
agb-79	168	102	0.450	0.450	NUM
agb-79	168	103	0.426	0.426	NUM
agb-79	168	104	0.460	0.460	NUM
agb-79	168	105	0.818	0.818	NUM
agb-79	168	106	0.359	0.359	NUM
agb-79	168	107	iaaa3	iaaa3	NOUN
agb-79	169	1	0.389	0.389	NUM
agb-79	169	2	0.398	0.398	NUM
agb-79	169	3	0.447	0.447	NUM
agb-79	169	4	0.842	0.842	NUM
agb-79	169	5	0.319	0.319	NUM
agb-79	169	6	iaaa4	iaaa4	NOUN
agb-79	169	7	0.285	0.285	NUM
agb-79	170	1	0.354	0.354	NUM
agb-79	170	2	0.305	0.305	NUM
agb-79	170	3	0.651	0.651	NUM
agb-79	170	4	0.185	0.185	NUM
agb-79	170	5	iaaa5	iaaa5	NOUN
agb-79	170	6	0.248	0.248	NUM
agb-79	170	7	0.330	0.330	NUM
agb-79	170	8	0.261	0.261	NUM
agb-79	170	9	0.701	0.701	NUM
agb-79	170	10	0.242	0.242	NUM
agb-79	170	11	thr1	thr1	NOUN
agb-79	170	12	0.299	0.299	NUM
agb-79	170	13	0.354	0.354	NUM
agb-79	170	14	0.309	0.309	NUM
agb-79	170	15	0.323	0.323	NUM
agb-79	170	16	0.864	0.864	NUM
agb-79	170	17	thr3	thr3	PROPN
agb-79	170	18	0.347	0.347	NUM
agb-79	170	19	0.357	0.357	NUM
agb-79	170	20	0.389	0.389	NUM
agb-79	170	21	0.328	0.328	NUM
agb-79	170	22	0.876	0.876	NUM
agb-79	170	23	thr4	thr4	NOUN
agb-79	170	24	0.312	0.312	NUM
agb-79	170	25	0.351	0.351	NUM
agb-79	170	26	0.373	0.373	NUM
agb-79	170	27	0.309	0.309	NUM
agb-79	170	28	0.882	0.882	NUM
agb-79	170	29	thr5	thr5	PROPN
agb-79	170	30	0.365	0.365	NUM
agb-79	170	31	0.375	0.375	NUM
agb-79	170	32	0.403	0.403	NUM
agb-79	170	33	0.368	0.368	NUM
agb-79	170	34	0.880	0.880	NUM
agb-79	170	35	table	table	NOUN
agb-79	170	36	4	4	NUM
agb-79	170	37	:	:	PUNCT
agb-79	170	38	heterotrait	heterotrait	VERB
agb-79	170	39	monotrait	monotrait	PROPN
agb-79	170	40	ratio	ratio	PROPN
agb-79	170	41	agis	agis	PROPN
agb-79	170	42	ais	ais	PROPN
agb-79	170	43	at	at	ADP
agb-79	170	44	iaaa	iaaa	NOUN
agb-79	170	45	thr	thr	PROPN
agb-79	170	46	agis	agis	PROPN
agb-79	170	47	ais	ais	PROPN
agb-79	170	48	0.521	0.521	NUM
agb-79	170	49	at	at	ADP
agb-79	170	50	0.697	0.697	NUM
agb-79	170	51	0.528	0.528	NUM
agb-79	170	52	iaaa	iaaa	NOUN
agb-79	170	53	0.548	0.548	NUM
agb-79	170	54	0.551	0.551	NUM
agb-79	170	55	0.582	0.582	NUM
agb-79	170	56	thr	thr	PROPN
agb-79	170	57	0.410	0.410	NUM
agb-79	170	58	0.439	0.439	NUM
agb-79	170	59	0.471	0.471	NUM
agb-79	170	60	0.430	0.430	NUM
agb-79	170	61	agbioforum	agbioforum	NOUN
agb-79	170	62	,	,	PUNCT
agb-79	170	63	24(1	24(1	NUM
agb-79	170	64	)	)	PUNCT
agb-79	170	65	,	,	PUNCT
agb-79	170	66	2022	2022	NUM
agb-79	170	67	|	|	ADV
agb-79	170	68	65	65	NUM
agb-79	170	69	hoa	hoa	NOUN
agb-79	170	70	,	,	PUNCT
agb-79	170	71	duyen	duyen	NOUN
agb-79	170	72	,	,	PUNCT
agb-79	170	73	huyen	huyen	PROPN
agb-79	170	74	,	,	PUNCT
agb-79	170	75	quang	quang	PROPN
agb-79	170	76	,	,	PUNCT
agb-79	170	77	huong	huong	PROPN
agb-79	170	78	,	,	PUNCT
agb-79	170	79	tu	tu	PROPN
agb-79	170	80	and	and	CCONJ
agb-79	170	81	nguyet	nguyet	PROPN
agb-79	170	82	.	.	PUNCT
agb-79	171	1	—	—	PUNCT
agb-79	171	2	impact	impact	NOUN
agb-79	171	3	of	of	ADP
agb-79	171	4	trained	train	VERB
agb-79	171	5	human	human	ADJ
agb-79	171	6	resources	resource	NOUN
agb-79	171	7	,	,	PUNCT
agb-79	171	8	adoption	adoption	NOUN
agb-79	171	9	of	of	ADP
agb-79	171	10	technology	technology	NOUN
agb-79	171	11	…	…	PUNCT
agb-79	171	12	figure	figure	NOUN
agb-79	171	13	2	2	NUM
agb-79	171	14	:	:	PUNCT
agb-79	171	15	measurement	measurement	NOUN
agb-79	171	16	model	model	PROPN
agb-79	171	17	assessment	assessment	NOUN
agb-79	171	18	the	the	DET
agb-79	171	19	results	result	NOUN
agb-79	171	20	revealed	reveal	VERB
agb-79	171	21	that	that	SCONJ
agb-79	171	22	trained	train	VERB
agb-79	171	23	human	human	ADJ
agb-79	171	24	resources	resource	NOUN
agb-79	171	25	,	,	PUNCT
agb-79	171	26	adoption	adoption	NOUN
agb-79	171	27	of	of	ADP
agb-79	171	28	technology	technology	NOUN
agb-79	171	29	and	and	CCONJ
agb-79	171	30	adoption	adoption	NOUN
agb-79	171	31	,	,	PUNCT
agb-79	171	32	and	and	CCONJ
agb-79	171	33	international	international	ADJ
agb-79	171	34	standards	standard	NOUN
agb-79	171	35	positively	positively	ADV
agb-79	171	36	impact	impact	NOUN
agb-79	171	37	and	and	CCONJ
agb-79	171	38	international	international	ADJ
agb-79	171	39	standards	standard	NOUN
agb-79	171	40	positively	positively	ADV
agb-79	171	41	impact	impact	VERB
agb-79	171	42	the	the	DET
agb-79	171	43	improvement	improvement	NOUN
agb-79	171	44	of	of	ADP
agb-79	171	45	accounting	accounting	NOUN
agb-79	171	46	and	and	CCONJ
agb-79	171	47	auditing	auditing	NOUN
agb-79	171	48	activities	activity	NOUN
agb-79	171	49	in	in	ADP
agb-79	171	50	the	the	DET
agb-79	171	51	agricultural	agricultural	ADJ
agb-79	171	52	sector	sector	NOUN
agb-79	171	53	and	and	CCONJ
agb-79	171	54	accept	accept	VERB
agb-79	171	55	h1	h1	PROPN
agb-79	171	56	,	,	PUNCT
agb-79	171	57	h2	h2	NOUN
agb-79	171	58	and	and	CCONJ
agb-79	171	59	h3	h3	NOUN
agb-79	171	60	.	.	PUNCT
agb-79	172	1	the	the	DET
agb-79	172	2	findings	finding	NOUN
agb-79	172	3	also	also	ADV
agb-79	172	4	indicated	indicate	VERB
agb-79	172	5	that	that	SCONJ
agb-79	172	6	the	the	DET
agb-79	172	7	agricultural	agricultural	ADJ
agb-79	172	8	institutional	institutional	ADJ
agb-79	172	9	support	support	NOUN
agb-79	172	10	significantly	significantly	ADV
agb-79	172	11	moderates	moderate	NOUN
agb-79	172	12	among	among	ADP
agb-79	172	13	the	the	DET
agb-79	172	14	linkage	linkage	NOUN
agb-79	172	15	of	of	ADP
agb-79	172	16	trained	train	VERB
agb-79	172	17	human	human	ADJ
agb-79	172	18	resources	resource	NOUN
agb-79	172	19	,	,	PUNCT
agb-79	172	20	technology	technology	NOUN
agb-79	172	21	adoption	adoption	NOUN
agb-79	172	22	,	,	PUNCT
agb-79	172	23	international	international	ADJ
agb-79	172	24	standards	standard	NOUN
agb-79	172	25	,	,	PUNCT
agb-79	172	26	and	and	CCONJ
agb-79	172	27	improvement	improvement	NOUN
agb-79	172	28	of	of	ADP
agb-79	172	29	accounting	accounting	NOUN
agb-79	172	30	and	and	CCONJ
agb-79	172	31	auditing	auditing	NOUN
agb-79	172	32	activities	activity	NOUN
agb-79	172	33	in	in	ADP
agb-79	172	34	the	the	DET
agb-79	172	35	agricultural	agricultural	ADJ
agb-79	172	36	sector	sector	NOUN
agb-79	172	37	and	and	CCONJ
agb-79	172	38	accepts	accept	VERB
agb-79	172	39	h4	h4	NOUN
agb-79	172	40	,	,	PUNCT
agb-79	172	41	h5	h5	PROPN
agb-79	172	42	and	and	CCONJ
agb-79	172	43	h6	h6	PROPN
agb-79	172	44	.	.	PUNCT
agb-79	173	1	table	table	NOUN
agb-79	173	2	5	5	NUM
agb-79	173	3	shows	show	VERB
agb-79	173	4	these	these	DET
agb-79	173	5	figures	figure	NOUN
agb-79	173	6	.	.	PUNCT
agb-79	174	1	table	table	NOUN
agb-79	174	2	5	5	NUM
agb-79	174	3	:	:	PUNCT
agb-79	174	4	a	a	DET
agb-79	174	5	path	path	NOUN
agb-79	174	6	analysis	analysis	NOUN
agb-79	174	7	relationships	relationship	NOUN
agb-79	174	8	beta	beta	PROPN
agb-79	174	9	s.d	s.d	PROPN
agb-79	174	10	.	.	PROPN
agb-79	174	11	t	t	PROPN
agb-79	174	12	statistics	statistic	NOUN
agb-79	175	1	p	p	PROPN
agb-79	175	2	values	values	PROPN
agb-79	175	3	l.l	l.l	PROPN
agb-79	175	4	.	.	PROPN
agb-79	175	5	u.l	u.l	PROPN
agb-79	175	6	.	.	PROPN
agb-79	175	7	ais	ais	PROPN
agb-79	175	8	-	-	PUNCT
agb-79	175	9	>	>	X
agb-79	175	10	iaaa	iaaa	NOUN
agb-79	176	1	0.151	0.151	NUM
agb-79	176	2	0.070	0.070	NUM
agb-79	176	3	2.175	2.175	NUM
agb-79	176	4	0.016	0.016	NUM
agb-79	176	5	0.007	0.007	NUM
agb-79	176	6	0.248	0.248	NUM
agb-79	176	7	ais*agis	ais*agis	PROPN
agb-79	176	8	-	-	PUNCT
agb-79	176	9	>	>	X
agb-79	176	10	iaaa	iaaa	NOUN
agb-79	176	11	-0.321	-0.321	PUNCT
agb-79	176	12	0.060	0.060	NUM
agb-79	176	13	5.348	5.348	NUM
agb-79	176	14	0.000	0.000	NUM
agb-79	176	15	-0.428	-0.428	NOUN
agb-79	176	16	-0.240	-0.240	NOUN
agb-79	176	17	at	at	ADP
agb-79	176	18	-	-	PUNCT
agb-79	176	19	>	>	X
agb-79	176	20	iaaa	iaaa	NOUN
agb-79	176	21	0.306	0.306	NUM
agb-79	176	22	0.105	0.105	NUM
agb-79	176	23	2.908	2.908	NUM
agb-79	176	24	0.002	0.002	NUM
agb-79	176	25	0.130	0.130	NUM
agb-79	176	26	0.454	0.454	NUM
agb-79	176	27	at*agis	at*agis	NOUN
agb-79	176	28	-	-	PUNCT
agb-79	176	29	>	>	X
agb-79	176	30	iaaa	iaaa	NOUN
agb-79	176	31	0.152	0.152	NUM
agb-79	176	32	0.081	0.081	NUM
agb-79	176	33	1.883	1.883	NUM
agb-79	176	34	0.031	0.031	NUM
agb-79	176	35	0.016	0.016	NUM
agb-79	176	36	0.289	0.289	NUM
agb-79	176	37	thr	thr	PROPN
agb-79	176	38	-	-	PUNCT
agb-79	176	39	>	>	NOUN
agb-79	176	40	iaaa	iaaa	NOUN
agb-79	176	41	0.199	0.199	NUM
agb-79	176	42	0.065	0.065	NUM
agb-79	176	43	3.038	3.038	NUM
agb-79	176	44	0.002	0.002	NUM
agb-79	176	45	0.100	0.100	NUM
agb-79	176	46	0.304	0.304	NUM
agb-79	176	47	thr*agis	thr*agis	PROPN
agb-79	176	48	-	-	PUNCT
agb-79	176	49	>	>	X
agb-79	176	50	iaaa	iaaa	NOUN
agb-79	177	1	0.128	0.128	NUM
agb-79	177	2	0.065	0.065	NUM
agb-79	177	3	1.983	1.983	NUM
agb-79	177	4	0.025	0.025	NUM
agb-79	177	5	0.039	0.039	NUM
agb-79	177	6	0.239	0.239	NUM
agb-79	177	7	agbioforum	agbioforum	NOUN
agb-79	177	8	,	,	PUNCT
agb-79	177	9	24(1	24(1	NUM
agb-79	177	10	)	)	PUNCT
agb-79	177	11	,	,	PUNCT
agb-79	177	12	2022	2022	NUM
agb-79	177	13	|	|	ADV
agb-79	177	14	66	66	NUM
agb-79	177	15	hoa	hoa	NOUN
agb-79	177	16	,	,	PUNCT
agb-79	177	17	duyen	duyen	NOUN
agb-79	177	18	,	,	PUNCT
agb-79	177	19	huyen	huyen	PROPN
agb-79	177	20	,	,	PUNCT
agb-79	177	21	quang	quang	PROPN
agb-79	177	22	,	,	PUNCT
agb-79	177	23	huong	huong	PROPN
agb-79	177	24	,	,	PUNCT
agb-79	177	25	tu	tu	PROPN
agb-79	177	26	and	and	CCONJ
agb-79	177	27	nguyet	nguyet	PROPN
agb-79	177	28	.	.	PUNCT
agb-79	178	1	—	—	PUNCT
agb-79	178	2	impact	impact	NOUN
agb-79	178	3	of	of	ADP
agb-79	178	4	trained	train	VERB
agb-79	178	5	human	human	ADJ
agb-79	178	6	resources	resource	NOUN
agb-79	178	7	,	,	PUNCT
agb-79	178	8	adoption	adoption	NOUN
agb-79	178	9	of	of	ADP
agb-79	178	10	technology	technology	NOUN
agb-79	178	11	…	…	PUNCT
agb-79	178	12	figure	figure	NOUN
agb-79	178	13	3	3	NUM
agb-79	178	14	:	:	PUNCT
agb-79	178	15	structural	structural	ADJ
agb-79	178	16	model	model	NOUN
agb-79	178	17	assessment	assessment	NOUN
agb-79	178	18	figure	figure	NOUN
agb-79	178	19	4	4	NUM
agb-79	178	20	:	:	PUNCT
agb-79	178	21	ais*agis	ais*agis	PROPN
agb-79	178	22	agbioforum	agbioforum	NOUN
agb-79	178	23	,	,	PUNCT
agb-79	178	24	24(1	24(1	NUM
agb-79	178	25	)	)	PUNCT
agb-79	178	26	,	,	PUNCT
agb-79	178	27	2022	2022	NUM
agb-79	178	28	|	|	ADV
agb-79	178	29	67	67	NUM
agb-79	178	30	hoa	hoa	NOUN
agb-79	178	31	,	,	PUNCT
agb-79	178	32	duyen	duyen	NOUN
agb-79	178	33	,	,	PUNCT
agb-79	178	34	huyen	huyen	PROPN
agb-79	178	35	,	,	PUNCT
agb-79	178	36	quang	quang	PROPN
agb-79	178	37	,	,	PUNCT
agb-79	178	38	huong	huong	PROPN
agb-79	178	39	,	,	PUNCT
agb-79	178	40	tu	tu	PROPN
agb-79	178	41	and	and	CCONJ
agb-79	178	42	nguyet	nguyet	PROPN
agb-79	178	43	.	.	PUNCT
agb-79	179	1	—	—	PUNCT
agb-79	179	2	impact	impact	NOUN
agb-79	179	3	of	of	ADP
agb-79	179	4	trained	train	VERB
agb-79	179	5	human	human	ADJ
agb-79	179	6	resources	resource	NOUN
agb-79	179	7	,	,	PUNCT
agb-79	179	8	adoption	adoption	NOUN
agb-79	179	9	of	of	ADP
agb-79	179	10	technology	technology	NOUN
agb-79	179	11	…	…	PUNCT
agb-79	179	12	figure	figure	NOUN
agb-79	179	13	5	5	NUM
agb-79	179	14	:	:	PUNCT
agb-79	179	15	at*agis	at*agis	VERB
agb-79	179	16	figure	figure	NOUN
agb-79	179	17	6	6	NUM
agb-79	179	18	:	:	PUNCT
agb-79	179	19	thr*agis	thr*agis	NOUN
agb-79	179	20	5	5	NUM
agb-79	179	21	.	.	PUNCT
agb-79	180	1	discussions	discussion	NOUN
agb-79	180	2	the	the	DET
agb-79	180	3	results	result	NOUN
agb-79	180	4	showed	show	VERB
agb-79	180	5	that	that	SCONJ
agb-79	180	6	trained	train	VERB
agb-79	180	7	human	human	ADJ
agb-79	180	8	resources	resource	NOUN
agb-79	180	9	positively	positively	ADV
agb-79	180	10	impact	impact	VERB
agb-79	180	11	the	the	DET
agb-79	180	12	improvement	improvement	NOUN
agb-79	180	13	of	of	ADP
agb-79	180	14	accounting	accounting	NOUN
agb-79	180	15	and	and	CCONJ
agb-79	180	16	auditing	auditing	NOUN
agb-79	180	17	activities	activity	NOUN
agb-79	180	18	.	.	PUNCT
agb-79	181	1	these	these	DET
agb-79	181	2	results	result	NOUN
agb-79	181	3	are	be	AUX
agb-79	181	4	supported	support	VERB
agb-79	181	5	by	by	ADP
agb-79	181	6	alawi	alawi	NOUN
agb-79	181	7	and	and	CCONJ
agb-79	181	8	belfaqih	belfaqih	NOUN
agb-79	181	9	(	(	PUNCT
agb-79	181	10	2019	2019	NUM
agb-79	181	11	)	)	PUNCT
agb-79	181	12	,	,	PUNCT
agb-79	181	13	which	which	PRON
agb-79	181	14	examines	examine	VERB
agb-79	181	15	how	how	SCONJ
agb-79	181	16	professional	professional	ADJ
agb-79	181	17	human	human	ADJ
agb-79	181	18	resources	resource	NOUN
agb-79	181	19	effectively	effectively	ADV
agb-79	181	20	improve	improve	VERB
agb-79	181	21	accounting	accounting	NOUN
agb-79	181	22	and	and	CCONJ
agb-79	181	23	auditing	auditing	NOUN
agb-79	181	24	activities	activity	NOUN
agb-79	181	25	within	within	ADP
agb-79	181	26	a	a	DET
agb-79	181	27	firm	firm	NOUN
agb-79	181	28	.	.	PUNCT
agb-79	182	1	the	the	DET
agb-79	182	2	study	study	NOUN
agb-79	182	3	reveals	reveal	VERB
agb-79	182	4	that	that	SCONJ
agb-79	182	5	accounting	accounting	NOUN
agb-79	182	6	and	and	CCONJ
agb-79	182	7	auditing	auditing	NOUN
agb-79	182	8	contain	contain	VERB
agb-79	182	9	technical	technical	ADJ
agb-79	182	10	practices	practice	NOUN
agb-79	182	11	maintained	maintain	VERB
agb-79	182	12	to	to	PART
agb-79	182	13	learn	learn	VERB
agb-79	182	14	the	the	DET
agb-79	182	15	true	true	ADJ
agb-79	182	16	nature	nature	NOUN
agb-79	182	17	of	of	ADP
agb-79	182	18	business	business	NOUN
agb-79	182	19	transactions	transaction	NOUN
agb-79	182	20	and	and	CCONJ
agb-79	182	21	determine	determine	VERB
agb-79	182	22	firms	firm	NOUN
agb-79	182	23	'	'	PART
agb-79	182	24	financial	financial	ADJ
agb-79	182	25	position	position	NOUN
agb-79	182	26	and	and	CCONJ
agb-79	182	27	credibility	credibility	NOUN
agb-79	182	28	.	.	PUNCT
agb-79	183	1	human	human	ADJ
agb-79	183	2	resources	resource	NOUN
agb-79	183	3	trained	train	VERB
agb-79	183	4	to	to	PART
agb-79	183	5	perform	perform	VERB
agb-79	183	6	these	these	DET
agb-79	183	7	technical	technical	ADJ
agb-79	183	8	practices	practice	NOUN
agb-79	183	9	improve	improve	VERB
agb-79	183	10	the	the	DET
agb-79	183	11	accounting	accounting	NOUN
agb-79	183	12	and	and	CCONJ
agb-79	183	13	auditing	auditing	NOUN
agb-79	183	14	processes	process	NOUN
agb-79	183	15	.	.	PUNCT
agb-79	184	1	these	these	DET
agb-79	184	2	results	result	NOUN
agb-79	184	3	are	be	AUX
agb-79	184	4	also	also	ADV
agb-79	184	5	supported	support	VERB
agb-79	184	6	by	by	ADP
agb-79	184	7	aryanti	aryanti	NOUN
agb-79	184	8	and	and	CCONJ
agb-79	184	9	adhariani	adhariani	PROPN
agb-79	184	10	(	(	PUNCT
agb-79	184	11	2020	2020	NUM
agb-79	184	12	)	)	PUNCT
agb-79	184	13	,	,	PUNCT
agb-79	184	14	which	which	PRON
agb-79	184	15	highlight	highlight	VERB
agb-79	184	16	that	that	SCONJ
agb-79	184	17	whether	whether	SCONJ
agb-79	184	18	the	the	DET
agb-79	184	19	business	business	NOUN
agb-79	184	20	firms	firm	NOUN
agb-79	184	21	apply	apply	VERB
agb-79	184	22	manual	manual	ADJ
agb-79	184	23	processes	process	NOUN
agb-79	184	24	or	or	CCONJ
agb-79	184	25	technological	technological	ADJ
agb-79	184	26	ways	way	NOUN
agb-79	184	27	of	of	ADP
agb-79	184	28	recording	recording	NOUN
agb-79	184	29	and	and	CCONJ
agb-79	184	30	processing	process	VERB
agb-79	184	31	the	the	DET
agb-79	184	32	accounting	accounting	NOUN
agb-79	184	33	and	and	CCONJ
agb-79	184	34	auditing	auditing	NOUN
agb-79	184	35	practices	practice	NOUN
agb-79	184	36	,	,	PUNCT
agb-79	184	37	the	the	DET
agb-79	184	38	accountants	accountant	NOUN
agb-79	184	39	and	and	CCONJ
agb-79	184	40	auditors	auditor	NOUN
agb-79	184	41	must	must	AUX
agb-79	184	42	be	be	AUX
agb-79	184	43	proficient	proficient	ADJ
agb-79	184	44	in	in	ADP
agb-79	184	45	their	their	PRON
agb-79	184	46	work	work	NOUN
agb-79	184	47	.	.	PUNCT
agb-79	185	1	when	when	SCONJ
agb-79	185	2	human	human	ADJ
agb-79	185	3	resource	resource	NOUN
agb-79	185	4	management	management	NOUN
agb-79	185	5	organises	organise	VERB
agb-79	185	6	training	training	NOUN
agb-79	185	7	sessions	session	NOUN
agb-79	185	8	for	for	ADP
agb-79	185	9	their	their	PRON
agb-79	185	10	staff	staff	NOUN
agb-79	185	11	,	,	PUNCT
agb-79	185	12	proficient	proficient	ADJ
agb-79	185	13	accountants	accountant	NOUN
agb-79	185	14	and	and	CCONJ
agb-79	185	15	auditors	auditor	NOUN
agb-79	185	16	can	can	AUX
agb-79	185	17	be	be	AUX
agb-79	185	18	generated	generate	VERB
agb-79	185	19	.	.	PUNCT
agb-79	186	1	the	the	DET
agb-79	186	2	findings	finding	NOUN
agb-79	186	3	suggested	suggest	VERB
agb-79	186	4	that	that	SCONJ
agb-79	186	5	technology	technology	NOUN
agb-79	186	6	adoption	adoption	NOUN
agb-79	186	7	has	have	VERB
agb-79	186	8	a	a	DET
agb-79	186	9	beneficial	beneficial	ADJ
agb-79	186	10	effect	effect	NOUN
agb-79	186	11	on	on	ADP
agb-79	186	12	the	the	DET
agb-79	186	13	improvement	improvement	NOUN
agb-79	186	14	of	of	ADP
agb-79	186	15	accounting	accounting	NOUN
agb-79	186	16	and	and	CCONJ
agb-79	186	17	auditing	auditing	NOUN
agb-79	186	18	activities	activity	NOUN
agb-79	186	19	.	.	PUNCT
agb-79	187	1	these	these	DET
agb-79	187	2	findings	finding	NOUN
agb-79	187	3	corroborate	corroborate	VERB
agb-79	187	4	pimentel	pimentel	NOUN
agb-79	187	5	and	and	CCONJ
agb-79	187	6	boulianne	boulianne	NOUN
agb-79	187	7	's	's	PART
agb-79	187	8	(	(	PUNCT
agb-79	187	9	2020	2020	NUM
agb-79	187	10	)	)	PUNCT
agb-79	187	11	assertion	assertion	NOUN
agb-79	187	12	that	that	SCONJ
agb-79	187	13	embracing	embrace	VERB
agb-79	187	14	technologies	technology	NOUN
agb-79	187	15	such	such	ADJ
agb-79	187	16	as	as	ADP
agb-79	187	17	big	big	ADJ
agb-79	187	18	data	datum	NOUN
agb-79	187	19	,	,	PUNCT
agb-79	187	20	data	data	NOUN
agb-79	187	21	science	science	NOUN
agb-79	187	22	,	,	PUNCT
agb-79	187	23	robotic	robotic	ADJ
agb-79	187	24	process	process	NOUN
agb-79	187	25	automation	automation	NOUN
agb-79	187	26	,	,	PUNCT
agb-79	187	27	machine	machine	NOUN
agb-79	187	28	learning	learning	NOUN
agb-79	187	29	,	,	PUNCT
agb-79	187	30	artificial	artificial	ADJ
agb-79	187	31	intelligence	intelligence	NOUN
agb-79	187	32	,	,	PUNCT
agb-79	187	33	and	and	CCONJ
agb-79	187	34	blockchain	blockchain	PROPN
agb-79	187	35	enables	enable	VERB
agb-79	187	36	accounting	account	VERB
agb-79	187	37	and	and	CCONJ
agb-79	187	38	auditing	auditing	NOUN
agb-79	187	39	tasks	task	NOUN
agb-79	187	40	to	to	PART
agb-79	187	41	be	be	AUX
agb-79	187	42	more	more	ADV
agb-79	187	43	efficient	efficient	ADJ
agb-79	187	44	.	.	PUNCT
agb-79	188	1	the	the	DET
agb-79	188	2	results	result	NOUN
agb-79	188	3	showed	show	VERB
agb-79	188	4	that	that	SCONJ
agb-79	188	5	the	the	DET
agb-79	188	6	adoption	adoption	NOUN
agb-79	188	7	of	of	ADP
agb-79	188	8	international	international	ADJ
agb-79	188	9	accounting	accounting	NOUN
agb-79	188	10	standards	standard	NOUN
agb-79	188	11	positively	positively	ADV
agb-79	188	12	impacts	impact	VERB
agb-79	188	13	the	the	DET
agb-79	188	14	improvement	improvement	NOUN
agb-79	188	15	of	of	ADP
agb-79	188	16	accounting	accounting	NOUN
agb-79	188	17	and	and	CCONJ
agb-79	188	18	auditing	auditing	NOUN
agb-79	188	19	activities	activity	NOUN
agb-79	188	20	.	.	PUNCT
agb-79	189	1	these	these	DET
agb-79	189	2	results	result	NOUN
agb-79	189	3	align	align	VERB
agb-79	189	4	with	with	ADP
agb-79	189	5	phan	phan	PROPN
agb-79	189	6	,	,	PUNCT
agb-79	189	7	joshi	joshi	PROPN
agb-79	189	8	,	,	PUNCT
agb-79	189	9	agbioforum	agbioforum	NOUN
agb-79	189	10	,	,	PUNCT
agb-79	189	11	24(1	24(1	NUM
agb-79	189	12	)	)	PUNCT
agb-79	189	13	,	,	PUNCT
agb-79	189	14	2022	2022	NUM
agb-79	189	15	|	|	ADV
agb-79	189	16	68	68	NUM
agb-79	189	17	hoa	hoa	NOUN
agb-79	189	18	,	,	PUNCT
agb-79	189	19	duyen	duyen	NOUN
agb-79	189	20	,	,	PUNCT
agb-79	189	21	huyen	huyen	PROPN
agb-79	189	22	,	,	PUNCT
agb-79	189	23	quang	quang	PROPN
agb-79	189	24	,	,	PUNCT
agb-79	189	25	huong	huong	PROPN
agb-79	189	26	,	,	PUNCT
agb-79	189	27	tu	tu	PROPN
agb-79	189	28	and	and	CCONJ
agb-79	189	29	nguyet	nguyet	PROPN
agb-79	189	30	.	.	PUNCT
agb-79	190	1	—	—	PUNCT
agb-79	190	2	impact	impact	NOUN
agb-79	190	3	of	of	ADP
agb-79	190	4	trained	train	VERB
agb-79	190	5	human	human	ADJ
agb-79	190	6	resources	resource	NOUN
agb-79	190	7	,	,	PUNCT
agb-79	190	8	adoption	adoption	NOUN
agb-79	190	9	of	of	ADP
agb-79	190	10	technology	technology	NOUN
agb-79	190	11	…	…	PUNCT
agb-79	190	12	and	and	CCONJ
agb-79	190	13	mascitelli	mascitelli	NOUN
agb-79	190	14	(	(	PUNCT
agb-79	190	15	2018	2018	NUM
agb-79	190	16	)	)	PUNCT
agb-79	190	17	,	,	PUNCT
agb-79	190	18	which	which	PRON
agb-79	190	19	show	show	VERB
agb-79	190	20	that	that	SCONJ
agb-79	190	21	the	the	DET
agb-79	190	22	international	international	ADJ
agb-79	190	23	accounting	accounting	NOUN
agb-79	190	24	standards	standard	NOUN
agb-79	190	25	focus	focus	VERB
agb-79	190	26	on	on	ADP
agb-79	190	27	performing	perform	VERB
agb-79	190	28	accounting	accounting	NOUN
agb-79	190	29	practices	practice	NOUN
agb-79	190	30	so	so	SCONJ
agb-79	190	31	that	that	SCONJ
agb-79	190	32	all	all	DET
agb-79	190	33	the	the	DET
agb-79	190	34	financial	financial	ADJ
agb-79	190	35	transactions	transaction	NOUN
agb-79	190	36	are	be	AUX
agb-79	190	37	adequately	adequately	ADV
agb-79	190	38	covered	cover	VERB
agb-79	190	39	without	without	ADP
agb-79	190	40	missing	miss	VERB
agb-79	190	41	any	any	DET
agb-79	190	42	risks	risk	NOUN
agb-79	190	43	or	or	CCONJ
agb-79	190	44	future	future	ADJ
agb-79	190	45	developmental	developmental	ADJ
agb-79	190	46	activities	activity	NOUN
agb-79	190	47	.	.	PUNCT
agb-79	191	1	so	so	ADV
agb-79	191	2	,	,	PUNCT
agb-79	191	3	the	the	DET
agb-79	191	4	goals	goal	NOUN
agb-79	191	5	of	of	ADP
agb-79	191	6	accounting	accounting	NOUN
agb-79	191	7	and	and	CCONJ
agb-79	191	8	auditing	auditing	NOUN
agb-79	191	9	can	can	AUX
agb-79	191	10	better	well	ADV
agb-79	191	11	be	be	AUX
agb-79	191	12	achieved	achieve	VERB
agb-79	191	13	.	.	PUNCT
agb-79	192	1	the	the	DET
agb-79	192	2	results	result	NOUN
agb-79	192	3	indicated	indicate	VERB
agb-79	192	4	that	that	SCONJ
agb-79	192	5	agricultural	agricultural	ADJ
agb-79	192	6	,	,	PUNCT
agb-79	192	7	institutional	institutional	ADJ
agb-79	192	8	support	support	NOUN
agb-79	192	9	moderates	moderate	NOUN
agb-79	192	10	trained	train	VERB
agb-79	192	11	human	human	ADJ
agb-79	192	12	resources	resource	NOUN
agb-79	192	13	and	and	CCONJ
agb-79	192	14	accounting	accounting	NOUN
agb-79	192	15	and	and	CCONJ
agb-79	192	16	auditing	auditing	NOUN
agb-79	192	17	activities	activity	NOUN
agb-79	192	18	improvement	improvement	NOUN
agb-79	192	19	.	.	PUNCT
agb-79	193	1	these	these	DET
agb-79	193	2	results	result	NOUN
agb-79	193	3	agree	agree	VERB
agb-79	193	4	with	with	ADP
agb-79	193	5	muhammad	muhammad	PROPN
agb-79	193	6	and	and	CCONJ
agb-79	193	7	nugraheni	nugraheni	ADJ
agb-79	193	8	(	(	PUNCT
agb-79	193	9	2022	2022	NUM
agb-79	193	10	)	)	PUNCT
agb-79	193	11	that	that	SCONJ
agb-79	193	12	agricultural	agricultural	ADJ
agb-79	193	13	institutional	institutional	ADJ
agb-79	193	14	support	support	NOUN
agb-79	193	15	to	to	ADP
agb-79	193	16	human	human	ADJ
agb-79	193	17	resource	resource	NOUN
agb-79	193	18	management	management	NOUN
agb-79	193	19	assists	assist	VERB
agb-79	193	20	them	they	PRON
agb-79	193	21	to	to	PART
agb-79	193	22	implement	implement	VERB
agb-79	193	23	employees	employee	NOUN
agb-79	193	24	'	'	PART
agb-79	193	25	training	training	NOUN
agb-79	193	26	practices	practice	NOUN
agb-79	193	27	for	for	ADP
agb-79	193	28	performing	perform	VERB
agb-79	193	29	their	their	PRON
agb-79	193	30	duties	duty	NOUN
agb-79	193	31	in	in	ADP
agb-79	193	32	specialized	specialized	ADJ
agb-79	193	33	departments	department	NOUN
agb-79	193	34	.	.	PUNCT
agb-79	194	1	when	when	SCONJ
agb-79	194	2	the	the	DET
agb-79	194	3	accountants	accountant	NOUN
agb-79	194	4	and	and	CCONJ
agb-79	194	5	auditors	auditor	NOUN
agb-79	194	6	are	be	AUX
agb-79	194	7	trained	train	VERB
agb-79	194	8	in	in	ADP
agb-79	194	9	a	a	DET
agb-79	194	10	firm	firm	NOUN
agb-79	194	11	,	,	PUNCT
agb-79	194	12	they	they	PRON
agb-79	194	13	can	can	AUX
agb-79	194	14	adequately	adequately	ADV
agb-79	194	15	handle	handle	VERB
agb-79	194	16	the	the	DET
agb-79	194	17	accounting	accounting	NOUN
agb-79	194	18	and	and	CCONJ
agb-79	194	19	auditing	auditing	NOUN
agb-79	194	20	activities	activity	NOUN
agb-79	194	21	.	.	PUNCT
agb-79	195	1	the	the	DET
agb-79	195	2	results	result	NOUN
agb-79	195	3	indicated	indicate	VERB
agb-79	195	4	that	that	SCONJ
agb-79	195	5	agricultural	agricultural	ADJ
agb-79	195	6	institutional	institutional	ADJ
agb-79	195	7	support	support	NOUN
agb-79	195	8	moderates	moderate	NOUN
agb-79	195	9	’	'	PUNCT
agb-79	195	10	technology	technology	NOUN
agb-79	195	11	adoption	adoption	NOUN
agb-79	195	12	and	and	CCONJ
agb-79	195	13	improves	improve	VERB
agb-79	195	14	accounting	account	VERB
agb-79	195	15	and	and	CCONJ
agb-79	195	16	auditing	auditing	NOUN
agb-79	195	17	activities	activity	NOUN
agb-79	195	18	.	.	PUNCT
agb-79	196	1	these	these	DET
agb-79	196	2	results	result	NOUN
agb-79	196	3	match	match	VERB
agb-79	196	4	qasim	qasim	PROPN
agb-79	196	5	and	and	CCONJ
agb-79	196	6	kharbat	kharbat	PROPN
agb-79	196	7	(	(	PUNCT
agb-79	196	8	2020	2020	NUM
agb-79	196	9	)	)	PUNCT
agb-79	196	10	,	,	PUNCT
agb-79	196	11	when	when	SCONJ
agb-79	196	12	the	the	DET
agb-79	196	13	agricultural	agricultural	ADJ
agb-79	196	14	institutions	institution	NOUN
agb-79	196	15	provide	provide	VERB
agb-79	196	16	financial	financial	ADJ
agb-79	196	17	support	support	NOUN
agb-79	196	18	to	to	ADP
agb-79	196	19	the	the	DET
agb-79	196	20	management	management	NOUN
agb-79	196	21	,	,	PUNCT
agb-79	196	22	they	they	PRON
agb-79	196	23	can	can	AUX
agb-79	196	24	afford	afford	VERB
agb-79	196	25	the	the	DET
agb-79	196	26	technologies	technology	NOUN
agb-79	196	27	in	in	ADP
agb-79	196	28	all	all	DET
agb-79	196	29	business	business	NOUN
agb-79	196	30	areas	area	NOUN
agb-79	196	31	.	.	PUNCT
agb-79	197	1	when	when	SCONJ
agb-79	197	2	firms	firm	NOUN
agb-79	197	3	have	have	AUX
agb-79	197	4	adopted	adopt	VERB
agb-79	197	5	technologies	technology	NOUN
agb-79	197	6	in	in	ADP
agb-79	197	7	accounting	accounting	NOUN
agb-79	197	8	and	and	CCONJ
agb-79	197	9	auditing	auditing	NOUN
agb-79	197	10	,	,	PUNCT
agb-79	197	11	they	they	PRON
agb-79	197	12	become	become	VERB
agb-79	197	13	able	able	ADJ
agb-79	197	14	to	to	PART
agb-79	197	15	improve	improve	VERB
agb-79	197	16	accounting	accounting	NOUN
agb-79	197	17	and	and	CCONJ
agb-79	197	18	auditing	auditing	NOUN
agb-79	197	19	practices	practice	NOUN
agb-79	197	20	.	.	PUNCT
agb-79	198	1	the	the	DET
agb-79	198	2	results	result	NOUN
agb-79	198	3	indicated	indicate	VERB
agb-79	198	4	that	that	SCONJ
agb-79	198	5	agricultural	agricultural	ADJ
agb-79	198	6	institutional	institutional	ADJ
agb-79	198	7	support	support	NOUN
agb-79	198	8	moderates	moderate	VERB
agb-79	198	9	the	the	DET
agb-79	198	10	adoption	adoption	NOUN
agb-79	198	11	of	of	ADP
agb-79	198	12	international	international	ADJ
agb-79	198	13	accounting	accounting	NOUN
agb-79	198	14	standards	standard	NOUN
agb-79	198	15	and	and	CCONJ
agb-79	198	16	improves	improve	VERB
agb-79	198	17	accounting	account	VERB
agb-79	198	18	and	and	CCONJ
agb-79	198	19	auditing	auditing	NOUN
agb-79	198	20	activities	activity	NOUN
agb-79	198	21	.	.	PUNCT
agb-79	199	1	these	these	DET
agb-79	199	2	results	result	NOUN
agb-79	199	3	agree	agree	VERB
agb-79	199	4	with	with	ADP
agb-79	199	5	al	al	PROPN
agb-79	199	6	-	-	PUNCT
agb-79	199	7	nasrawi	nasrawi	PROPN
agb-79	199	8	and	and	CCONJ
agb-79	199	9	thabit	thabit	NOUN
agb-79	199	10	(	(	PUNCT
agb-79	199	11	2020	2020	NUM
agb-79	199	12	)	)	PUNCT
agb-79	199	13	,	,	PUNCT
agb-79	199	14	which	which	PRON
agb-79	199	15	reveals	reveal	VERB
agb-79	199	16	that	that	SCONJ
agb-79	199	17	when	when	SCONJ
agb-79	199	18	agricultural	agricultural	ADJ
agb-79	199	19	sector	sector	NOUN
agb-79	199	20	institutions	institution	NOUN
agb-79	199	21	are	be	AUX
agb-79	199	22	provided	provide	VERB
agb-79	199	23	with	with	ADP
agb-79	199	24	support	support	NOUN
agb-79	199	25	in	in	ADP
agb-79	199	26	adopting	adopt	VERB
agb-79	199	27	creativity	creativity	NOUN
agb-79	199	28	in	in	ADP
agb-79	199	29	their	their	PRON
agb-79	199	30	resources	resource	NOUN
agb-79	199	31	or	or	CCONJ
agb-79	199	32	process	process	NOUN
agb-79	199	33	,	,	PUNCT
agb-79	199	34	they	they	PRON
agb-79	199	35	can	can	AUX
agb-79	199	36	also	also	ADV
agb-79	199	37	bring	bring	VERB
agb-79	199	38	changes	change	NOUN
agb-79	199	39	in	in	ADP
agb-79	199	40	their	their	PRON
agb-79	199	41	accounting	accounting	NOUN
agb-79	199	42	and	and	CCONJ
agb-79	199	43	auditing	auditing	NOUN
agb-79	199	44	departments	department	NOUN
agb-79	199	45	and	and	CCONJ
agb-79	199	46	their	their	PRON
agb-79	199	47	practices	practice	NOUN
agb-79	199	48	.	.	PUNCT
agb-79	200	1	so	so	ADV
agb-79	200	2	,	,	PUNCT
agb-79	200	3	it	it	PRON
agb-79	200	4	becomes	become	VERB
agb-79	200	5	easy	easy	ADJ
agb-79	200	6	to	to	PART
agb-79	200	7	adopt	adopt	VERB
agb-79	200	8	international	international	ADJ
agb-79	200	9	accounting	accounting	NOUN
agb-79	200	10	standards	standard	NOUN
agb-79	200	11	and	and	CCONJ
agb-79	200	12	improve	improve	VERB
agb-79	200	13	accounting	accounting	NOUN
agb-79	200	14	and	and	CCONJ
agb-79	200	15	auditing	auditing	NOUN
agb-79	200	16	practices	practice	NOUN
agb-79	200	17	.	.	PUNCT
agb-79	201	1	6	6	X
agb-79	201	2	.	.	X
agb-79	201	3	implications	implication	NOUN
agb-79	201	4	the	the	DET
agb-79	201	5	current	current	ADJ
agb-79	201	6	work	work	NOUN
agb-79	201	7	is	be	AUX
agb-79	201	8	significant	significant	ADJ
agb-79	201	9	theoretically	theoretically	ADV
agb-79	201	10	because	because	SCONJ
agb-79	201	11	of	of	ADP
agb-79	201	12	its	its	PRON
agb-79	201	13	substantial	substantial	ADJ
agb-79	201	14	contribution	contribution	NOUN
agb-79	201	15	to	to	ADP
agb-79	201	16	the	the	DET
agb-79	201	17	economics	economic	NOUN
agb-79	201	18	literature	literature	NOUN
agb-79	201	19	.	.	PUNCT
agb-79	202	1	the	the	DET
agb-79	202	2	study	study	NOUN
agb-79	202	3	's	's	PART
agb-79	202	4	primary	primary	ADJ
agb-79	202	5	focus	focus	NOUN
agb-79	202	6	is	be	AUX
agb-79	202	7	on	on	ADP
agb-79	202	8	the	the	DET
agb-79	202	9	agricultural	agricultural	ADJ
agb-79	202	10	sector	sector	NOUN
agb-79	202	11	's	's	PART
agb-79	202	12	development	development	NOUN
agb-79	202	13	toward	toward	ADP
agb-79	202	14	improved	improved	ADJ
agb-79	202	15	accounting	accounting	NOUN
agb-79	202	16	and	and	CCONJ
agb-79	202	17	auditing	auditing	NOUN
agb-79	202	18	practices	practice	NOUN
agb-79	202	19	.	.	PUNCT
agb-79	203	1	this	this	DET
agb-79	203	2	study	study	NOUN
agb-79	203	3	examines	examine	VERB
agb-79	203	4	the	the	DET
agb-79	203	5	impacts	impact	NOUN
agb-79	203	6	of	of	ADP
agb-79	203	7	trained	train	VERB
agb-79	203	8	human	human	ADJ
agb-79	203	9	resources	resource	NOUN
agb-79	203	10	,	,	PUNCT
agb-79	203	11	technology	technology	NOUN
agb-79	203	12	adoption	adoption	NOUN
agb-79	203	13	,	,	PUNCT
agb-79	203	14	and	and	CCONJ
agb-79	203	15	international	international	ADJ
agb-79	203	16	accounting	accounting	NOUN
agb-79	203	17	standards	standard	NOUN
agb-79	203	18	on	on	ADP
agb-79	203	19	improving	improve	VERB
agb-79	203	20	accounting	accounting	NOUN
agb-79	203	21	and	and	CCONJ
agb-79	203	22	auditing	auditing	NOUN
agb-79	203	23	activities	activity	NOUN
agb-79	203	24	.	.	PUNCT
agb-79	204	1	contrary	contrary	ADJ
agb-79	204	2	to	to	ADP
agb-79	204	3	the	the	DET
agb-79	204	4	prior	prior	ADJ
agb-79	204	5	studies	study	NOUN
agb-79	204	6	,	,	PUNCT
agb-79	204	7	which	which	PRON
agb-79	204	8	have	have	AUX
agb-79	204	9	addressed	address	VERB
agb-79	204	10	the	the	DET
agb-79	204	11	impacts	impact	NOUN
agb-79	204	12	of	of	ADP
agb-79	204	13	trained	train	VERB
agb-79	204	14	human	human	ADJ
agb-79	204	15	resources	resource	NOUN
agb-79	204	16	,	,	PUNCT
agb-79	204	17	technology	technology	NOUN
agb-79	204	18	adoption	adoption	NOUN
agb-79	204	19	,	,	PUNCT
agb-79	204	20	international	international	ADJ
agb-79	204	21	accounting	accounting	NOUN
agb-79	204	22	standards	standard	NOUN
agb-79	204	23	,	,	PUNCT
agb-79	204	24	and	and	CCONJ
agb-79	204	25	improvement	improvement	NOUN
agb-79	204	26	of	of	ADP
agb-79	204	27	accounting	accounting	NOUN
agb-79	204	28	and	and	CCONJ
agb-79	204	29	auditing	auditing	NOUN
agb-79	204	30	activities	activity	NOUN
agb-79	204	31	separately	separately	ADV
agb-79	204	32	for	for	ADP
agb-79	204	33	different	different	ADJ
agb-79	204	34	times	time	NOUN
agb-79	204	35	,	,	PUNCT
agb-79	204	36	the	the	DET
agb-79	204	37	present	present	ADJ
agb-79	204	38	simultaneous	simultaneous	ADJ
agb-79	204	39	analysis	analysis	NOUN
agb-79	204	40	contributes	contribute	VERB
agb-79	204	41	to	to	ADP
agb-79	204	42	the	the	DET
agb-79	204	43	literature	literature	NOUN
agb-79	204	44	.	.	PUNCT
agb-79	205	1	it	it	PRON
agb-79	205	2	is	be	AUX
agb-79	205	3	one	one	NUM
agb-79	205	4	of	of	ADP
agb-79	205	5	the	the	DET
agb-79	205	6	significant	significant	ADJ
agb-79	205	7	contributions	contribution	NOUN
agb-79	205	8	of	of	ADP
agb-79	205	9	the	the	DET
agb-79	205	10	study	study	NOUN
agb-79	205	11	that	that	SCONJ
agb-79	205	12	it	it	PRON
agb-79	205	13	tries	try	VERB
agb-79	205	14	to	to	PART
agb-79	205	15	explain	explain	VERB
agb-79	205	16	the	the	DET
agb-79	205	17	moderating	moderate	VERB
agb-79	205	18	role	role	NOUN
agb-79	205	19	of	of	ADP
agb-79	205	20	agriculture	agriculture	NOUN
agb-79	205	21	institution	institution	NOUN
agb-79	205	22	support	support	NOUN
agb-79	205	23	between	between	ADP
agb-79	205	24	trained	train	VERB
agb-79	205	25	human	human	ADJ
agb-79	205	26	resources	resource	NOUN
agb-79	205	27	,	,	PUNCT
agb-79	205	28	adoption	adoption	NOUN
agb-79	205	29	of	of	ADP
agb-79	205	30	technology	technology	NOUN
agb-79	205	31	,	,	PUNCT
agb-79	205	32	adoption	adoption	NOUN
agb-79	205	33	of	of	ADP
agb-79	205	34	international	international	ADJ
agb-79	205	35	accounting	accounting	NOUN
agb-79	205	36	standards	standard	NOUN
agb-79	205	37	and	and	CCONJ
agb-79	205	38	improvement	improvement	NOUN
agb-79	205	39	of	of	ADP
agb-79	205	40	accounting	accounting	NOUN
agb-79	205	41	and	and	CCONJ
agb-79	205	42	auditing	auditing	NOUN
agb-79	205	43	activities	activity	NOUN
agb-79	205	44	.	.	PUNCT
agb-79	206	1	the	the	DET
agb-79	206	2	current	current	ADJ
agb-79	206	3	study	study	NOUN
agb-79	206	4	also	also	ADV
agb-79	206	5	has	have	VERB
agb-79	206	6	great	great	ADJ
agb-79	206	7	significance	significance	NOUN
agb-79	206	8	in	in	ADP
agb-79	206	9	the	the	DET
agb-79	206	10	practical	practical	ADJ
agb-79	206	11	field	field	NOUN
agb-79	206	12	.	.	PUNCT
agb-79	207	1	this	this	DET
agb-79	207	2	study	study	NOUN
agb-79	207	3	is	be	AUX
agb-79	207	4	significant	significant	ADJ
agb-79	207	5	to	to	ADP
agb-79	207	6	all	all	DET
agb-79	207	7	financial	financial	ADJ
agb-79	207	8	firms	firm	NOUN
agb-79	207	9	because	because	SCONJ
agb-79	207	10	it	it	PRON
agb-79	207	11	addresses	address	VERB
agb-79	207	12	accounting	account	VERB
agb-79	207	13	and	and	CCONJ
agb-79	207	14	auditing	auditing	NOUN
agb-79	207	15	activities	activity	NOUN
agb-79	207	16	common	common	ADJ
agb-79	207	17	to	to	ADP
agb-79	207	18	all	all	DET
agb-79	207	19	firms	firm	NOUN
agb-79	207	20	.	.	PUNCT
agb-79	208	1	this	this	DET
agb-79	208	2	study	study	NOUN
agb-79	208	3	suggests	suggest	VERB
agb-79	208	4	that	that	SCONJ
agb-79	208	5	accounting	accounting	NOUN
agb-79	208	6	and	and	CCONJ
agb-79	208	7	auditing	auditing	NOUN
agb-79	208	8	activities	activity	NOUN
agb-79	208	9	improvement	improvement	NOUN
agb-79	208	10	is	be	AUX
agb-79	208	11	possible	possible	ADJ
agb-79	208	12	if	if	SCONJ
agb-79	208	13	the	the	DET
agb-79	208	14	employed	employ	VERB
agb-79	208	15	human	human	ADJ
agb-79	208	16	resources	resource	NOUN
agb-79	208	17	are	be	AUX
agb-79	208	18	trained	train	VERB
agb-79	208	19	,	,	PUNCT
agb-79	208	20	up	up	ADP
agb-79	208	21	-	-	PUNCT
agb-79	208	22	to	to	ADP
agb-79	208	23	-	-	PUNCT
agb-79	208	24	date	date	NOUN
agb-79	208	25	technology	technology	NOUN
agb-79	208	26	is	be	AUX
agb-79	208	27	adopted	adopt	VERB
agb-79	208	28	,	,	PUNCT
agb-79	208	29	and	and	CCONJ
agb-79	208	30	international	international	ADJ
agb-79	208	31	accounting	accounting	NOUN
agb-79	208	32	standards	standard	NOUN
agb-79	208	33	are	be	AUX
agb-79	208	34	applied	apply	VERB
agb-79	208	35	to	to	ADP
agb-79	208	36	accounting	accounting	NOUN
agb-79	208	37	and	and	CCONJ
agb-79	208	38	auditing	auditing	NOUN
agb-79	208	39	activities	activity	NOUN
agb-79	208	40	.	.	PUNCT
agb-79	209	1	additionally	additionally	ADV
agb-79	209	2	,	,	PUNCT
agb-79	209	3	the	the	DET
agb-79	209	4	study	study	NOUN
agb-79	209	5	indicates	indicate	VERB
agb-79	209	6	that	that	SCONJ
agb-79	209	7	with	with	ADP
agb-79	209	8	adequate	adequate	ADJ
agb-79	209	9	support	support	NOUN
agb-79	209	10	for	for	ADP
agb-79	209	11	agricultural	agricultural	ADJ
agb-79	209	12	institutions	institution	NOUN
agb-79	209	13	,	,	PUNCT
agb-79	209	14	skilled	skilled	ADJ
agb-79	209	15	human	human	ADJ
agb-79	209	16	resources	resource	NOUN
agb-79	209	17	,	,	PUNCT
agb-79	209	18	technology	technology	NOUN
agb-79	209	19	adoption	adoption	NOUN
agb-79	209	20	,	,	PUNCT
agb-79	209	21	international	international	ADJ
agb-79	209	22	accounting	accounting	NOUN
agb-79	209	23	standards	standard	NOUN
agb-79	209	24	,	,	PUNCT
agb-79	209	25	and	and	CCONJ
agb-79	209	26	accounting	accounting	NOUN
agb-79	209	27	and	and	CCONJ
agb-79	209	28	auditing	auditing	NOUN
agb-79	209	29	operations	operation	NOUN
agb-79	209	30	become	become	VERB
agb-79	209	31	simple	simple	ADJ
agb-79	209	32	.	.	PUNCT
agb-79	210	1	7	7	X
agb-79	210	2	.	.	X
agb-79	210	3	conclusions	conclusion	NOUN
agb-79	210	4	the	the	DET
agb-79	210	5	authors	author	NOUN
agb-79	210	6	aimed	aim	VERB
agb-79	210	7	to	to	PART
agb-79	210	8	check	check	VERB
agb-79	210	9	the	the	DET
agb-79	210	10	effectiveness	effectiveness	NOUN
agb-79	210	11	of	of	ADP
agb-79	210	12	trained	train	VERB
agb-79	210	13	human	human	ADJ
agb-79	210	14	resources	resource	NOUN
agb-79	210	15	,	,	PUNCT
agb-79	210	16	technology	technology	NOUN
agb-79	210	17	adoption	adoption	NOUN
agb-79	210	18	,	,	PUNCT
agb-79	210	19	and	and	CCONJ
agb-79	210	20	international	international	ADJ
agb-79	210	21	accounting	accounting	NOUN
agb-79	210	22	standards	standard	NOUN
agb-79	210	23	to	to	PART
agb-79	210	24	improve	improve	VERB
agb-79	210	25	accounting	accounting	NOUN
agb-79	210	26	and	and	CCONJ
agb-79	210	27	auditing	auditing	NOUN
agb-79	210	28	activities	activity	NOUN
agb-79	210	29	.	.	PUNCT
agb-79	211	1	they	they	PRON
agb-79	211	2	were	be	AUX
agb-79	211	3	also	also	ADV
agb-79	211	4	to	to	PART
agb-79	211	5	prevent	prevent	VERB
agb-79	211	6	the	the	DET
agb-79	211	7	contribution	contribution	NOUN
agb-79	211	8	of	of	ADP
agb-79	211	9	agricultural	agricultural	ADJ
agb-79	211	10	institution	institution	NOUN
agb-79	211	11	support	support	NOUN
agb-79	211	12	to	to	ADP
agb-79	211	13	trained	train	VERB
agb-79	211	14	human	human	ADJ
agb-79	211	15	resources	resource	NOUN
agb-79	211	16	,	,	PUNCT
agb-79	211	17	technology	technology	NOUN
agb-79	211	18	adoption	adoption	NOUN
agb-79	211	19	,	,	PUNCT
agb-79	211	20	international	international	ADJ
agb-79	211	21	accounting	accounting	NOUN
agb-79	211	22	standards	standard	NOUN
agb-79	211	23	,	,	PUNCT
agb-79	211	24	and	and	CCONJ
agb-79	211	25	improvement	improvement	NOUN
agb-79	211	26	in	in	ADP
agb-79	211	27	accounting	accounting	NOUN
agb-79	211	28	and	and	CCONJ
agb-79	211	29	auditing	auditing	NOUN
agb-79	211	30	activities	activity	NOUN
agb-79	211	31	.	.	PUNCT
agb-79	212	1	the	the	DET
agb-79	212	2	information	information	NOUN
agb-79	212	3	about	about	ADP
agb-79	212	4	the	the	DET
agb-79	212	5	agricultural	agricultural	ADJ
agb-79	212	6	institution	institution	NOUN
agb-79	212	7	support	support	NOUN
agb-79	212	8	,	,	PUNCT
agb-79	212	9	trained	train	VERB
agb-79	212	10	human	human	ADJ
agb-79	212	11	resources	resource	NOUN
agb-79	212	12	,	,	PUNCT
agb-79	212	13	technology	technology	NOUN
agb-79	212	14	adoption	adoption	NOUN
agb-79	212	15	,	,	PUNCT
agb-79	212	16	international	international	ADJ
agb-79	212	17	accounting	accounting	NOUN
agb-79	212	18	standards	standard	NOUN
agb-79	212	19	and	and	CCONJ
agb-79	212	20	improvement	improvement	NOUN
agb-79	212	21	of	of	ADP
agb-79	212	22	accounting	accounting	NOUN
agb-79	212	23	and	and	CCONJ
agb-79	212	24	auditing	auditing	NOUN
agb-79	212	25	activities	activity	NOUN
agb-79	212	26	,	,	PUNCT
agb-79	212	27	and	and	CCONJ
agb-79	212	28	their	their	PRON
agb-79	212	29	relationship	relationship	NOUN
agb-79	212	30	was	be	AUX
agb-79	212	31	acquired	acquire	VERB
agb-79	212	32	from	from	ADP
agb-79	212	33	the	the	DET
agb-79	212	34	vietnamese	vietnamese	ADJ
agb-79	212	35	agricultural	agricultural	ADJ
agb-79	212	36	sector	sector	NOUN
agb-79	212	37	.	.	PUNCT
agb-79	213	1	authors	author	NOUN
agb-79	213	2	found	find	VERB
agb-79	213	3	a	a	DET
agb-79	213	4	positive	positive	ADJ
agb-79	213	5	relation	relation	NOUN
agb-79	213	6	between	between	ADP
agb-79	213	7	trained	train	VERB
agb-79	213	8	human	human	ADJ
agb-79	213	9	resources	resource	NOUN
agb-79	213	10	,	,	PUNCT
agb-79	213	11	technology	technology	NOUN
agb-79	213	12	adoption	adoption	NOUN
agb-79	213	13	,	,	PUNCT
agb-79	213	14	and	and	CCONJ
agb-79	213	15	international	international	ADJ
agb-79	213	16	accounting	accounting	NOUN
agb-79	213	17	standards	standard	NOUN
agb-79	213	18	in	in	ADP
agb-79	213	19	improving	improve	VERB
agb-79	213	20	accounting	accounting	NOUN
agb-79	213	21	and	and	CCONJ
agb-79	213	22	auditing	auditing	NOUN
agb-79	213	23	activities	activity	NOUN
agb-79	213	24	.	.	PUNCT
agb-79	214	1	the	the	DET
agb-79	214	2	results	result	NOUN
agb-79	214	3	showed	show	VERB
agb-79	214	4	that	that	SCONJ
agb-79	214	5	accountants	accountant	NOUN
agb-79	214	6	and	and	CCONJ
agb-79	214	7	auditors	auditor	NOUN
agb-79	214	8	could	could	AUX
agb-79	214	9	better	well	ADV
agb-79	214	10	perform	perform	VERB
agb-79	214	11	their	their	PRON
agb-79	214	12	procedures	procedure	NOUN
agb-79	214	13	if	if	SCONJ
agb-79	214	14	the	the	DET
agb-79	214	15	human	human	ADJ
agb-79	214	16	resources	resource	NOUN
agb-79	214	17	have	have	VERB
agb-79	214	18	specialization	specialization	NOUN
agb-79	214	19	and	and	CCONJ
agb-79	214	20	are	be	AUX
agb-79	214	21	trained	train	VERB
agb-79	214	22	for	for	ADP
agb-79	214	23	their	their	PRON
agb-79	214	24	specific	specific	ADJ
agb-79	214	25	practices	practice	NOUN
agb-79	214	26	.	.	PUNCT
agb-79	215	1	the	the	DET
agb-79	215	2	results	result	NOUN
agb-79	215	3	also	also	ADV
agb-79	215	4	revealed	reveal	VERB
agb-79	215	5	that	that	SCONJ
agb-79	215	6	adopting	adopt	VERB
agb-79	215	7	up	up	ADP
agb-79	215	8	-	-	PUNCT
agb-79	215	9	to	to	ADP
agb-79	215	10	-	-	PUNCT
agb-79	215	11	date	date	NOUN
agb-79	215	12	technology	technology	NOUN
agb-79	215	13	for	for	ADP
agb-79	215	14	accounting	accounting	NOUN
agb-79	215	15	and	and	CCONJ
agb-79	215	16	auditing	auditing	NOUN
agb-79	215	17	besides	besides	SCONJ
agb-79	215	18	manual	manual	ADJ
agb-79	215	19	processes	process	NOUN
agb-79	215	20	could	could	AUX
agb-79	215	21	improve	improve	VERB
agb-79	215	22	the	the	DET
agb-79	215	23	accounting	accounting	NOUN
agb-79	215	24	and	and	CCONJ
agb-79	215	25	auditing	auditing	NOUN
agb-79	215	26	practices	practice	NOUN
agb-79	215	27	.	.	PUNCT
agb-79	216	1	adopting	adopt	VERB
agb-79	216	2	international	international	ADJ
agb-79	216	3	accounting	accounting	NOUN
agb-79	216	4	standards	standard	NOUN
agb-79	216	5	helps	help	VERB
agb-79	216	6	achieve	achieve	VERB
agb-79	216	7	accounting	accounting	NOUN
agb-79	216	8	and	and	CCONJ
agb-79	216	9	auditing	auditing	NOUN
agb-79	216	10	principles	principle	NOUN
agb-79	216	11	like	like	ADP
agb-79	216	12	transparency	transparency	NOUN
agb-79	216	13	,	,	PUNCT
agb-79	216	14	responsibility	responsibility	NOUN
agb-79	216	15	,	,	PUNCT
agb-79	216	16	and	and	CCONJ
agb-79	216	17	accuracy	accuracy	NOUN
agb-79	216	18	.	.	PUNCT
agb-79	217	1	the	the	DET
agb-79	217	2	study	study	NOUN
agb-79	217	3	also	also	ADV
agb-79	217	4	concluded	conclude	VERB
agb-79	217	5	that	that	SCONJ
agb-79	217	6	agriculture	agriculture	NOUN
agb-79	217	7	institution	institution	NOUN
agb-79	217	8	support	support	NOUN
agb-79	217	9	improves	improve	VERB
agb-79	217	10	trained	train	VERB
agb-79	217	11	human	human	ADJ
agb-79	217	12	resources	resource	NOUN
agb-79	217	13	,	,	PUNCT
agb-79	217	14	technology	technology	NOUN
agb-79	217	15	adoption	adoption	NOUN
agb-79	217	16	,	,	PUNCT
agb-79	217	17	international	international	ADJ
agb-79	217	18	accounting	accounting	NOUN
agb-79	217	19	standards	standard	NOUN
agb-79	217	20	,	,	PUNCT
agb-79	217	21	and	and	CCONJ
agb-79	217	22	improved	improved	ADJ
agb-79	217	23	accounting	accounting	NOUN
agb-79	217	24	and	and	CCONJ
agb-79	217	25	auditing	auditing	NOUN
agb-79	217	26	activities	activity	NOUN
agb-79	217	27	and	and	CCONJ
agb-79	217	28	their	their	PRON
agb-79	217	29	association	association	NOUN
agb-79	217	30	.	.	PUNCT
agb-79	218	1	8	8	NUM
agb-79	218	2	.	.	PUNCT
agb-79	218	3	limitations	limitation	NOUN
agb-79	218	4	the	the	DET
agb-79	218	5	current	current	ADJ
agb-79	218	6	study	study	NOUN
agb-79	218	7	has	have	VERB
agb-79	218	8	several	several	ADJ
agb-79	218	9	limitations	limitation	NOUN
agb-79	218	10	,	,	PUNCT
agb-79	218	11	and	and	CCONJ
agb-79	218	12	future	future	ADJ
agb-79	218	13	authors	author	NOUN
agb-79	218	14	are	be	AUX
agb-79	218	15	expected	expect	VERB
agb-79	218	16	to	to	PART
agb-79	218	17	overcome	overcome	VERB
agb-79	218	18	these	these	DET
agb-79	218	19	limitations	limitation	NOUN
agb-79	218	20	.	.	PUNCT
agb-79	219	1	first	first	ADV
agb-79	219	2	,	,	PUNCT
agb-79	219	3	the	the	DET
agb-79	219	4	study	study	NOUN
agb-79	219	5	focuses	focus	VERB
agb-79	219	6	on	on	ADP
agb-79	219	7	trained	train	VERB
agb-79	219	8	human	human	ADJ
agb-79	219	9	resources	resource	NOUN
agb-79	219	10	,	,	PUNCT
agb-79	219	11	technology	technology	NOUN
agb-79	219	12	adoption	adoption	NOUN
agb-79	219	13	,	,	PUNCT
agb-79	219	14	international	international	ADJ
agb-79	219	15	accounting	accounting	NOUN
agb-79	219	16	standards	standard	NOUN
agb-79	219	17	,	,	PUNCT
agb-79	219	18	and	and	CCONJ
agb-79	219	19	improvement	improvement	NOUN
agb-79	219	20	of	of	ADP
agb-79	219	21	accounting	accounting	NOUN
agb-79	219	22	and	and	CCONJ
agb-79	219	23	auditing	auditing	NOUN
agb-79	219	24	activities	activity	NOUN
agb-79	219	25	.	.	PUNCT
agb-79	220	1	financial	financial	ADJ
agb-79	220	2	development	development	NOUN
agb-79	220	3	,	,	PUNCT
agb-79	220	4	corporate	corporate	ADJ
agb-79	220	5	governance	governance	NOUN
agb-79	220	6	,	,	PUNCT
agb-79	220	7	and	and	CCONJ
agb-79	220	8	firm	firm	ADJ
agb-79	220	9	size	size	NOUN
agb-79	220	10	have	have	AUX
agb-79	220	11	utterly	utterly	ADV
agb-79	220	12	been	be	AUX
agb-79	220	13	ignored	ignore	VERB
agb-79	220	14	,	,	PUNCT
agb-79	220	15	though	though	SCONJ
agb-79	220	16	these	these	DET
agb-79	220	17	factors	factor	NOUN
agb-79	220	18	deeply	deeply	ADV
agb-79	220	19	influence	influence	NOUN
agb-79	220	20	improvement	improvement	NOUN
agb-79	220	21	in	in	ADP
agb-79	220	22	accounting	accounting	NOUN
agb-79	220	23	and	and	CCONJ
agb-79	220	24	auditing	auditing	NOUN
agb-79	220	25	activities	activity	NOUN
agb-79	220	26	.	.	PUNCT
agb-79	221	1	future	future	ADJ
agb-79	221	2	studies	study	NOUN
agb-79	221	3	must	must	AUX
agb-79	221	4	also	also	ADV
agb-79	221	5	discuss	discuss	VERB
agb-79	221	6	the	the	DET
agb-79	221	7	impacts	impact	NOUN
agb-79	221	8	of	of	ADP
agb-79	221	9	these	these	DET
agb-79	221	10	factors	factor	NOUN
agb-79	221	11	on	on	ADP
agb-79	221	12	improvement	improvement	NOUN
agb-79	221	13	in	in	ADP
agb-79	221	14	accounting	accounting	NOUN
agb-79	221	15	and	and	CCONJ
agb-79	221	16	auditing	auditing	NOUN
agb-79	221	17	activities	activity	NOUN
agb-79	221	18	.	.	PUNCT
agb-79	222	1	moreover	moreover	ADV
agb-79	222	2	,	,	PUNCT
agb-79	222	3	only	only	ADV
agb-79	222	4	the	the	DET
agb-79	222	5	agricultural	agricultural	ADJ
agb-79	222	6	sector	sector	NOUN
agb-79	222	7	in	in	ADP
agb-79	222	8	vietnam	vietnam	PROPN
agb-79	222	9	focuses	focus	VERB
agb-79	222	10	on	on	ADP
agb-79	222	11	analyzing	analyze	VERB
agb-79	222	12	the	the	DET
agb-79	222	13	role	role	NOUN
agb-79	222	14	of	of	ADP
agb-79	222	15	trained	train	VERB
agb-79	222	16	human	human	ADJ
agb-79	222	17	resources	resource	NOUN
agb-79	222	18	,	,	PUNCT
agb-79	222	19	adoption	adoption	NOUN
agb-79	222	20	of	of	ADP
agb-79	222	21	technology	technology	NOUN
agb-79	222	22	,	,	PUNCT
agb-79	222	23	adoption	adoption	NOUN
agb-79	222	24	of	of	ADP
agb-79	222	25	international	international	ADJ
agb-79	222	26	standards	standard	NOUN
agb-79	222	27	,	,	PUNCT
agb-79	222	28	and	and	CCONJ
agb-79	222	29	improvement	improvement	NOUN
agb-79	222	30	of	of	ADP
agb-79	222	31	accounting	accounting	NOUN
agb-79	222	32	and	and	CCONJ
agb-79	222	33	auditing	auditing	NOUN
agb-79	222	34	activities	activity	NOUN
agb-79	222	35	.	.	PUNCT
agb-79	223	1	further	further	ADJ
agb-79	223	2	literature	literature	NOUN
agb-79	223	3	must	must	AUX
agb-79	223	4	conduct	conduct	VERB
agb-79	223	5	the	the	DET
agb-79	223	6	analysis	analysis	NOUN
agb-79	223	7	for	for	ADP
agb-79	223	8	other	other	ADJ
agb-79	223	9	economic	economic	ADJ
agb-79	223	10	sectors	sector	NOUN
agb-79	223	11	in	in	ADP
agb-79	223	12	multiple	multiple	ADJ
agb-79	223	13	countries	country	NOUN
agb-79	223	14	.	.	PUNCT
agb-79	224	1	agbioforum	agbioforum	NOUN
agb-79	224	2	,	,	PUNCT
agb-79	224	3	24(1	24(1	NUM
agb-79	224	4	)	)	PUNCT
agb-79	224	5	,	,	PUNCT
agb-79	224	6	2022	2022	NUM
agb-79	224	7	|	|	ADV
agb-79	224	8	69	69	NUM
agb-79	224	9	hoa	hoa	NOUN
agb-79	224	10	,	,	PUNCT
agb-79	224	11	duyen	duyen	NOUN
agb-79	224	12	,	,	PUNCT
agb-79	224	13	huyen	huyen	PROPN
agb-79	224	14	,	,	PUNCT
agb-79	224	15	quang	quang	PROPN
agb-79	224	16	,	,	PUNCT
agb-79	224	17	huong	huong	PROPN
agb-79	224	18	,	,	PUNCT
agb-79	224	19	tu	tu	PROPN
agb-79	224	20	and	and	CCONJ
agb-79	224	21	nguyet	nguyet	PROPN
agb-79	224	22	.	.	PUNCT
agb-79	225	1	—	—	PUNCT
agb-79	225	2	impact	impact	NOUN
agb-79	225	3	of	of	ADP
agb-79	225	4	trained	train	VERB
agb-79	225	5	human	human	ADJ
agb-79	225	6	resources	resource	NOUN
agb-79	225	7	,	,	PUNCT
agb-79	225	8	adoption	adoption	NOUN
agb-79	225	9	of	of	ADP
agb-79	225	10	technology	technology	NOUN
agb-79	225	11	…	…	PUNCT
agb-79	225	12	references	reference	NOUN
agb-79	225	13	aggarwal	aggarwal	NOUN
agb-79	225	14	,	,	PUNCT
agb-79	225	15	k.	k.	PROPN
agb-79	225	16	,	,	PUNCT
agb-79	225	17	&	&	CCONJ
agb-79	225	18	verma	verma	PROPN
agb-79	225	19	,	,	PUNCT
agb-79	225	20	a.	a.	NOUN
agb-79	225	21	(	(	PUNCT
agb-79	225	22	2020	2020	NUM
agb-79	225	23	)	)	PUNCT
agb-79	225	24	.	.	PUNCT
agb-79	226	1	effect	effect	NOUN
agb-79	226	2	of	of	ADP
agb-79	226	3	company	company	NOUN
agb-79	226	4	characteristics	characteristic	NOUN
agb-79	226	5	on	on	ADP
agb-79	226	6	human	human	ADJ
agb-79	226	7	resource	resource	NOUN
agb-79	226	8	disclosure	disclosure	NOUN
agb-79	226	9	index	index	NOUN
agb-79	226	10	:	:	PUNCT
agb-79	226	11	empirical	empirical	ADJ
agb-79	226	12	evidences	evidence	NOUN
agb-79	226	13	from	from	ADP
agb-79	226	14	indian	indian	ADJ
agb-79	226	15	corporates	corporate	NOUN
agb-79	226	16	.	.	PUNCT
agb-79	227	1	management	management	NOUN
agb-79	227	2	and	and	CCONJ
agb-79	227	3	labour	labour	PROPN
agb-79	227	4	studies	study	NOUN
agb-79	227	5	,	,	PUNCT
agb-79	227	6	45(1	45(1	NOUN
agb-79	227	7	)	)	PUNCT
agb-79	227	8	,	,	PUNCT
agb-79	227	9	85	85	NUM
agb-79	227	10	-	-	SYM
agb-79	227	11	117	117	NUM
agb-79	227	12	.	.	PUNCT
agb-79	228	1	doi	doi	NOUN
agb-79	228	2	:	:	PUNCT
agb-79	228	3	https://doi.org/10.1177%2f0258042x19890	https://doi.org/10.1177%2f0258042x19890	PROPN
agb-79	228	4	246	246	NUM
agb-79	228	5	agyemang	agyemang	PROPN
agb-79	228	6	,	,	PUNCT
agb-79	228	7	j.	j.	PROPN
agb-79	228	8	k.	k.	PROPN
agb-79	228	9	,	,	PUNCT
agb-79	228	10	acheampong	acheampong	PROPN
agb-79	228	11	,	,	PUNCT
agb-79	228	12	o.	o.	PROPN
agb-79	228	13	,	,	PUNCT
agb-79	228	14	&	&	CCONJ
agb-79	228	15	akenten	akenten	PROPN
agb-79	228	16	,	,	PUNCT
agb-79	228	17	w.	w.	PROPN
agb-79	228	18	n.	n.	PROPN
agb-79	228	19	(	(	PUNCT
agb-79	228	20	2018	2018	NUM
agb-79	228	21	)	)	PUNCT
agb-79	228	22	.	.	PUNCT
agb-79	229	1	fair	fair	ADJ
agb-79	229	2	value	value	NOUN
agb-79	229	3	accounting	accounting	NOUN
agb-79	229	4	:	:	PUNCT
agb-79	229	5	implementation	implementation	NOUN
agb-79	229	6	challenges	challenge	NOUN
agb-79	229	7	facing	face	VERB
agb-79	229	8	small	small	ADJ
agb-79	229	9	and	and	CCONJ
agb-79	229	10	medium	medium	ADJ
agb-79	229	11	-	-	PUNCT
agb-79	229	12	sized	sized	ADJ
agb-79	229	13	entities	entity	NOUN
agb-79	229	14	in	in	ADP
agb-79	229	15	the	the	DET
agb-79	229	16	agricultural	agricultural	ADJ
agb-79	229	17	sector	sector	NOUN
agb-79	229	18	.	.	PUNCT
agb-79	230	1	international	international	ADJ
agb-79	230	2	journal	journal	PROPN
agb-79	230	3	of	of	ADP
agb-79	230	4	accounting	accounting	NOUN
agb-79	230	5	and	and	CCONJ
agb-79	230	6	financial	financial	ADJ
agb-79	230	7	reporting	reporting	NOUN
agb-79	230	8	,	,	PUNCT
agb-79	230	9	8(4	8(4	NUM
agb-79	230	10	)	)	PUNCT
agb-79	230	11	,	,	PUNCT
agb-79	230	12	1	1	NUM
agb-79	230	13	-	-	SYM
agb-79	230	14	23	23	NUM
agb-79	230	15	.	.	PUNCT
agb-79	231	1	doi	doi	NOUN
agb-79	231	2	:	:	PUNCT
agb-79	231	3	https://doi.org/10.5296	https://doi.org/10.5296	NOUN
agb-79	231	4	/	/	SYM
agb-79	231	5	ijafr.v8i4.13643	ijafr.v8i4.13643	VERB
agb-79	231	6	al	al	PROPN
agb-79	231	7	-	-	PUNCT
agb-79	231	8	nasrawi	nasrawi	PROPN
agb-79	231	9	,	,	PUNCT
agb-79	231	10	s.	s.	PROPN
agb-79	231	11	a.	a.	PROPN
agb-79	231	12	,	,	PUNCT
agb-79	231	13	&	&	CCONJ
agb-79	231	14	thabit	thabit	PROPN
agb-79	231	15	,	,	PUNCT
agb-79	231	16	t.	t.	PROPN
agb-79	231	17	(	(	PUNCT
agb-79	231	18	2020	2020	NUM
agb-79	231	19	)	)	PUNCT
agb-79	231	20	.	.	PUNCT
agb-79	232	1	the	the	DET
agb-79	232	2	influence	influence	NOUN
agb-79	232	3	of	of	ADP
agb-79	232	4	the	the	DET
agb-79	232	5	environmental	environmental	ADJ
agb-79	232	6	factors	factor	NOUN
agb-79	232	7	on	on	ADP
agb-79	232	8	the	the	DET
agb-79	232	9	adoption	adoption	NOUN
agb-79	232	10	of	of	ADP
agb-79	232	11	the	the	DET
agb-79	232	12	international	international	ADJ
agb-79	232	13	accounting	accounting	NOUN
agb-79	232	14	system	system	NOUN
agb-79	232	15	ias	ias	PROPN
agb-79	232	16	/	/	SYM
agb-79	232	17	ifrs	ifrs	PROPN
agb-79	232	18	:	:	PUNCT
agb-79	232	19	case	case	NOUN
agb-79	232	20	of	of	ADP
agb-79	232	21	iraq	iraq	PROPN
agb-79	232	22	.	.	PUNCT
agb-79	233	1	journal	journal	PROPN
agb-79	233	2	of	of	ADP
agb-79	233	3	accounting	accounting	NOUN
agb-79	233	4	,	,	PUNCT
agb-79	233	5	finance	finance	NOUN
agb-79	233	6	and	and	CCONJ
agb-79	233	7	auditing	auditing	NOUN
agb-79	233	8	studies	study	NOUN
agb-79	233	9	,	,	PUNCT
agb-79	233	10	6(1	6(1	NUM
agb-79	233	11	)	)	PUNCT
agb-79	233	12	,	,	PUNCT
agb-79	233	13	66	66	NUM
agb-79	233	14	-	-	SYM
agb-79	233	15	85	85	NUM
agb-79	233	16	.	.	PUNCT
agb-79	234	1	doi	doi	NOUN
agb-79	234	2	:	:	PUNCT
agb-79	234	3	https://dx.doi.org/10.2139	https://dx.doi.org/10.2139	PROPN
agb-79	234	4	/	/	SYM
agb-79	234	5	ssrn.3514438	ssrn.3514438	PROPN
agb-79	234	6	alawi	alawi	NOUN
agb-79	234	7	,	,	PUNCT
agb-79	234	8	n.	n.	PROPN
agb-79	234	9	a.	a.	PROPN
agb-79	234	10	,	,	PUNCT
agb-79	234	11	&	&	CCONJ
agb-79	234	12	belfaqih	belfaqih	PROPN
agb-79	234	13	,	,	PUNCT
agb-79	234	14	h.	h.	PROPN
agb-79	234	15	m.	m.	NOUN
agb-79	234	16	(	(	PUNCT
agb-79	234	17	2019	2019	NUM
agb-79	234	18	)	)	PUNCT
agb-79	234	19	.	.	PUNCT
agb-79	235	1	human	human	ADJ
agb-79	235	2	resources	resource	NOUN
agb-79	235	3	disclosure	disclosure	NOUN
agb-79	235	4	:	:	PUNCT
agb-79	235	5	an	an	DET
agb-79	235	6	exploratory	exploratory	ADJ
agb-79	235	7	study	study	NOUN
agb-79	235	8	of	of	ADP
agb-79	235	9	the	the	DET
agb-79	235	10	quality	quality	NOUN
agb-79	235	11	in	in	ADP
agb-79	235	12	qatar	qatar	PROPN
agb-79	235	13	.	.	PUNCT
agb-79	236	1	world	world	PROPN
agb-79	236	2	journal	journal	PROPN
agb-79	236	3	of	of	ADP
agb-79	236	4	entrepreneurship	entrepreneurship	NOUN
agb-79	236	5	,	,	PUNCT
agb-79	236	6	management	management	NOUN
agb-79	236	7	and	and	CCONJ
agb-79	236	8	sustainable	sustainable	ADJ
agb-79	236	9	development	development	NOUN
agb-79	236	10	,	,	PUNCT
agb-79	236	11	15(1	15(1	NUM
agb-79	236	12	)	)	PUNCT
agb-79	236	13	,	,	PUNCT
agb-79	236	14	84	84	NUM
agb-79	236	15	-	-	SYM
agb-79	236	16	95	95	NUM
agb-79	236	17	.	.	PUNCT
agb-79	237	1	doi	doi	NOUN
agb-79	237	2	:	:	PUNCT
agb-79	237	3	https://doi.org/10.1108	https://doi.org/10.1108	NOUN
agb-79	237	4	/	/	SYM
agb-79	237	5	wjemsd-01	wjemsd-01	PROPN
agb-79	237	6	-	-	ADJ
agb-79	237	7	20180010	20180010	NUM
agb-79	237	8	alshammari	alshammari	NOUN
agb-79	237	9	,	,	PUNCT
agb-79	237	10	a.	a.	NOUN
agb-79	237	11	a.	a.	NOUN
agb-79	237	12	(	(	PUNCT
agb-79	237	13	2020	2020	NUM
agb-79	237	14	)	)	PUNCT
agb-79	237	15	.	.	PUNCT
agb-79	238	1	the	the	DET
agb-79	238	2	impact	impact	NOUN
agb-79	238	3	of	of	ADP
agb-79	238	4	human	human	ADJ
agb-79	238	5	resource	resource	NOUN
agb-79	238	6	management	management	NOUN
agb-79	238	7	practices	practice	NOUN
agb-79	238	8	,	,	PUNCT
agb-79	238	9	organizational	organizational	ADJ
agb-79	238	10	learning	learning	NOUN
agb-79	238	11	,	,	PUNCT
agb-79	238	12	organizational	organizational	ADJ
agb-79	238	13	culture	culture	NOUN
agb-79	238	14	and	and	CCONJ
agb-79	238	15	knowledge	knowledge	NOUN
agb-79	238	16	management	management	NOUN
agb-79	238	17	capabilities	capability	NOUN
agb-79	238	18	on	on	ADP
agb-79	238	19	organizational	organizational	ADJ
agb-79	238	20	performance	performance	NOUN
agb-79	238	21	in	in	ADP
agb-79	238	22	saudi	saudi	ADJ
agb-79	238	23	organizations	organization	NOUN
agb-79	238	24	:	:	PUNCT
agb-79	238	25	a	a	DET
agb-79	238	26	conceptual	conceptual	ADJ
agb-79	238	27	framework	framework	NOUN
agb-79	238	28	.	.	PUNCT
agb-79	239	1	revista	revista	PROPN
agb-79	239	2	argentina	argentina	PROPN
agb-79	239	3	de	de	PROPN
agb-79	239	4	clínica	clínica	PROPN
agb-79	239	5	psicológica	psicológica	PROPN
agb-79	239	6	,	,	PUNCT
agb-79	239	7	29(4	29(4	NOUN
agb-79	239	8	)	)	PUNCT
agb-79	239	9	,	,	PUNCT
agb-79	239	10	714	714	NUM
agb-79	239	11	-	-	SYM
agb-79	239	12	725	725	NUM
agb-79	239	13	.	.	PUNCT
agb-79	239	14	retrieved	retrieve	VERB
agb-79	239	15	from	from	ADP
agb-79	239	16	https://www.revistaclinicapsicologica.com/datacms/articles/20201004054927pmssci-219.pdf	https://www.revistaclinicapsicologica.com/datacms/articles/20201004054927pmssci-219.pdf	NOUN
agb-79	239	17	aryanti	aryanti	NOUN
agb-79	239	18	,	,	PUNCT
agb-79	239	19	c.	c.	PROPN
agb-79	239	20	,	,	PUNCT
agb-79	239	21	&	&	CCONJ
agb-79	239	22	adhariani	adhariani	PROPN
agb-79	239	23	,	,	PUNCT
agb-79	239	24	d.	d.	PROPN
agb-79	239	25	(	(	PUNCT
agb-79	239	26	2020	2020	NUM
agb-79	239	27	)	)	PUNCT
agb-79	239	28	.	.	PUNCT
agb-79	240	1	students	student	NOUN
agb-79	240	2	'	'	PART
agb-79	240	3	perceptions	perception	NOUN
agb-79	240	4	and	and	CCONJ
agb-79	240	5	expectation	expectation	NOUN
agb-79	240	6	gap	gap	NOUN
agb-79	240	7	on	on	ADP
agb-79	240	8	the	the	DET
agb-79	240	9	skills	skill	NOUN
agb-79	240	10	and	and	CCONJ
agb-79	240	11	knowledge	knowledge	NOUN
agb-79	240	12	of	of	ADP
agb-79	240	13	accounting	accounting	NOUN
agb-79	240	14	graduates	graduate	NOUN
agb-79	240	15	.	.	PUNCT
agb-79	241	1	the	the	DET
agb-79	241	2	journal	journal	NOUN
agb-79	241	3	of	of	ADP
agb-79	241	4	asian	asian	ADJ
agb-79	241	5	finance	finance	NOUN
agb-79	241	6	,	,	PUNCT
agb-79	241	7	economics	economic	NOUN
agb-79	241	8	,	,	PUNCT
agb-79	241	9	and	and	CCONJ
agb-79	241	10	business	business	NOUN
agb-79	241	11	,	,	PUNCT
agb-79	241	12	7(9	7(9	NUM
agb-79	241	13	)	)	PUNCT
agb-79	241	14	,	,	PUNCT
agb-79	241	15	649657	649657	NUM
agb-79	241	16	.	.	PUNCT
agb-79	242	1	doi	doi	NOUN
agb-79	242	2	:	:	PUNCT
agb-79	242	3	https://doi.org/10.13106	https://doi.org/10.13106	PROPN
agb-79	242	4	/	/	SYM
agb-79	242	5	jafeb.2020.vol7.no9	jafeb.2020.vol7.no9	PROPN
agb-79	242	6	.649	.649	NUM
agb-79	242	7	bananuka	bananuka	PROPN
agb-79	242	8	,	,	PUNCT
agb-79	242	9	j.	j.	PROPN
agb-79	242	10	,	,	PUNCT
agb-79	242	11	kadaali	kadaali	PROPN
agb-79	242	12	,	,	PUNCT
agb-79	242	13	a.	a.	PROPN
agb-79	242	14	w.	w.	PROPN
agb-79	242	15	,	,	PUNCT
agb-79	242	16	mukyala	mukyala	PROPN
agb-79	242	17	,	,	PUNCT
agb-79	242	18	v.	v.	PROPN
agb-79	242	19	,	,	PUNCT
agb-79	242	20	muramuzi	muramuzi	PROPN
agb-79	242	21	,	,	PUNCT
agb-79	242	22	b.	b.	PROPN
agb-79	242	23	,	,	PUNCT
agb-79	242	24	&	&	CCONJ
agb-79	242	25	namusobya	namusobya	PROPN
agb-79	242	26	,	,	PUNCT
agb-79	242	27	z.	z.	PROPN
agb-79	242	28	(	(	PUNCT
agb-79	242	29	2019	2019	NUM
agb-79	242	30	)	)	PUNCT
agb-79	242	31	.	.	PUNCT
agb-79	243	1	audit	audit	NOUN
agb-79	243	2	committee	committee	NOUN
agb-79	243	3	effectiveness	effectiveness	NOUN
agb-79	243	4	,	,	PUNCT
agb-79	243	5	isomorphic	isomorphic	ADJ
agb-79	243	6	forces	force	NOUN
agb-79	243	7	,	,	PUNCT
agb-79	243	8	managerial	managerial	ADJ
agb-79	243	9	attitude	attitude	NOUN
agb-79	243	10	and	and	CCONJ
agb-79	243	11	adoption	adoption	NOUN
agb-79	243	12	of	of	ADP
agb-79	243	13	international	international	ADJ
agb-79	243	14	financial	financial	ADJ
agb-79	243	15	reporting	reporting	NOUN
agb-79	243	16	standards	standard	NOUN
agb-79	243	17	.	.	PUNCT
agb-79	244	1	journal	journal	NOUN
agb-79	244	2	of	of	ADP
agb-79	244	3	accounting	account	VERB
agb-79	244	4	in	in	ADP
agb-79	244	5	emerging	emerge	VERB
agb-79	244	6	economies	economy	NOUN
agb-79	244	7	,	,	PUNCT
agb-79	244	8	9(4	9(4	NUM
agb-79	244	9	)	)	PUNCT
agb-79	244	10	,	,	PUNCT
agb-79	244	11	502	502	NUM
agb-79	244	12	-	-	SYM
agb-79	244	13	526	526	NUM
agb-79	244	14	.	.	PUNCT
agb-79	245	1	doi	doi	NOUN
agb-79	245	2	:	:	PUNCT
agb-79	245	3	https://doi.org/10.1108	https://doi.org/10.1108	NOUN
agb-79	245	4	/	/	SYM
agb-79	245	5	jaee-08	jaee-08	NOUN
agb-79	245	6	-	-	PUNCT
agb-79	245	7	2018	2018	NUM
agb-79	245	8	-	-	PUNCT
agb-79	245	9	0084	0084	NUM
agb-79	245	10	bonsón	bonsón	NOUN
agb-79	245	11	,	,	PUNCT
agb-79	245	12	e.	e.	PROPN
agb-79	245	13	,	,	PUNCT
agb-79	245	14	&	&	CCONJ
agb-79	245	15	bednárová	bednárová	PROPN
agb-79	245	16	,	,	PUNCT
agb-79	245	17	m.	m.	NOUN
agb-79	245	18	(	(	PUNCT
agb-79	245	19	2019	2019	NUM
agb-79	245	20	)	)	PUNCT
agb-79	245	21	.	.	PUNCT
agb-79	246	1	blockchain	blockchain	PROPN
agb-79	246	2	and	and	CCONJ
agb-79	246	3	its	its	PRON
agb-79	246	4	implications	implication	NOUN
agb-79	246	5	for	for	ADP
agb-79	246	6	accounting	accounting	NOUN
agb-79	246	7	and	and	CCONJ
agb-79	246	8	auditing	auditing	NOUN
agb-79	246	9	.	.	PUNCT
agb-79	247	1	meditari	meditari	ADJ
agb-79	247	2	accountancy	accountancy	NOUN
agb-79	247	3	research	research	NOUN
agb-79	247	4	,	,	PUNCT
agb-79	247	5	27(5	27(5	PROPN
agb-79	247	6	)	)	PUNCT
agb-79	247	7	,	,	PUNCT
agb-79	247	8	725	725	NUM
agb-79	247	9	-	-	SYM
agb-79	247	10	740	740	NUM
agb-79	247	11	.	.	PUNCT
agb-79	248	1	doi	doi	NOUN
agb-79	248	2	:	:	PUNCT
agb-79	248	3	https://doi.org/10.1108	https://doi.org/10.1108	NOUN
agb-79	248	4	/	/	SYM
agb-79	248	5	medar-11	medar-11	PROPN
agb-79	248	6	-	-	PUNCT
agb-79	248	7	20180406	20180406	NUM
agb-79	248	8	chien	chien	PROPN
agb-79	248	9	,	,	PUNCT
agb-79	248	10	f.	f.	PROPN
agb-79	248	11	,	,	PUNCT
agb-79	248	12	hsu	hsu	PROPN
agb-79	248	13	,	,	PUNCT
agb-79	248	14	c.-c	c.-c	PROPN
agb-79	248	15	.	.	PUNCT
agb-79	248	16	,	,	PUNCT
agb-79	248	17	zhang	zhang	PROPN
agb-79	248	18	,	,	PUNCT
agb-79	248	19	y.	y.	PROPN
agb-79	248	20	,	,	PUNCT
agb-79	248	21	vu	vu	PROPN
agb-79	248	22	,	,	PUNCT
agb-79	248	23	h.	h.	PROPN
agb-79	248	24	m.	m.	PROPN
agb-79	248	25	,	,	PUNCT
agb-79	248	26	&	&	CCONJ
agb-79	248	27	nawaz	nawaz	NOUN
agb-79	248	28	,	,	PUNCT
agb-79	248	29	m.	m.	NOUN
agb-79	248	30	a.	a.	NOUN
agb-79	248	31	(	(	PUNCT
agb-79	248	32	2022	2022	NUM
agb-79	248	33	)	)	PUNCT
agb-79	248	34	.	.	PUNCT
agb-79	249	1	unlocking	unlock	VERB
agb-79	249	2	the	the	DET
agb-79	249	3	role	role	NOUN
agb-79	249	4	of	of	ADP
agb-79	249	5	energy	energy	NOUN
agb-79	249	6	poverty	poverty	NOUN
agb-79	249	7	and	and	CCONJ
agb-79	249	8	its	its	PRON
agb-79	249	9	impacts	impact	NOUN
agb-79	249	10	on	on	ADP
agb-79	249	11	financial	financial	ADJ
agb-79	249	12	growth	growth	NOUN
agb-79	249	13	of	of	ADP
agb-79	249	14	household	household	NOUN
agb-79	249	15	:	:	PUNCT
agb-79	249	16	is	be	AUX
agb-79	249	17	there	there	PRON
agb-79	249	18	any	any	DET
agb-79	249	19	economic	economic	ADJ
agb-79	249	20	concern	concern	NOUN
agb-79	249	21	.	.	PUNCT
agb-79	250	1	environmental	environmental	ADJ
agb-79	250	2	science	science	NOUN
agb-79	250	3	and	and	CCONJ
agb-79	250	4	pollution	pollution	NOUN
agb-79	250	5	research	research	NOUN
agb-79	250	6	,	,	PUNCT
agb-79	250	7	29(9	29(9	NUM
agb-79	250	8	)	)	PUNCT
agb-79	250	9	,	,	PUNCT
agb-79	250	10	1343113444	1343113444	NUM
agb-79	250	11	.	.	PUNCT
agb-79	251	1	doi	doi	NOUN
agb-79	251	2	:	:	PUNCT
agb-79	251	3	https://doi.org/10.1007	https://doi.org/10.1007	ADJ
agb-79	251	4	/	/	SYM
agb-79	251	5	s11356	s11356	NOUN
agb-79	251	6	-	-	PUNCT
agb-79	251	7	02116649	02116649	NUM
agb-79	251	8	-	-	SYM
agb-79	251	9	6	6	NUM
agb-79	251	10	desplebin	desplebin	NOUN
agb-79	251	11	,	,	PUNCT
agb-79	251	12	o.	o.	PROPN
agb-79	251	13	,	,	PUNCT
agb-79	251	14	lux	lux	PROPN
agb-79	251	15	,	,	PUNCT
agb-79	251	16	g.	g.	PROPN
agb-79	251	17	,	,	PUNCT
agb-79	251	18	&	&	CCONJ
agb-79	251	19	petit	petit	NOUN
agb-79	251	20	,	,	PUNCT
agb-79	251	21	n.	n.	NOUN
agb-79	251	22	(	(	PUNCT
agb-79	251	23	2021	2021	NUM
agb-79	251	24	)	)	PUNCT
agb-79	251	25	.	.	PUNCT
agb-79	252	1	to	to	PART
agb-79	252	2	be	be	AUX
agb-79	252	3	or	or	CCONJ
agb-79	252	4	not	not	PART
agb-79	252	5	to	to	PART
agb-79	252	6	be	be	AUX
agb-79	252	7	:	:	PUNCT
agb-79	252	8	blockchain	blockchain	PROPN
agb-79	252	9	and	and	CCONJ
agb-79	252	10	the	the	DET
agb-79	252	11	future	future	NOUN
agb-79	252	12	of	of	ADP
agb-79	252	13	accounting	accounting	NOUN
agb-79	252	14	and	and	CCONJ
agb-79	252	15	auditing	auditing	NOUN
agb-79	252	16	*	*	PROPN
agb-79	252	17	.	.	PUNCT
agb-79	253	1	accounting	account	VERB
agb-79	253	2	perspectives	perspective	NOUN
agb-79	253	3	,	,	PUNCT
agb-79	253	4	20(4	20(4	NOUN
agb-79	253	5	)	)	PUNCT
agb-79	253	6	,	,	PUNCT
agb-79	253	7	743	743	NUM
agb-79	253	8	-	-	SYM
agb-79	253	9	769	769	NUM
agb-79	253	10	.	.	PUNCT
agb-79	254	1	doi	doi	PROPN
agb-79	254	2	:	:	PUNCT
agb-79	254	3	https://doi.org/10.1111/19113838.12265	https://doi.org/10.1111/19113838.12265	VERB
agb-79	254	4	el	el	PROPN
agb-79	254	5	-	-	PUNCT
agb-79	254	6	helaly	helaly	PROPN
agb-79	254	7	,	,	PUNCT
agb-79	254	8	m.	m.	NOUN
agb-79	254	9	,	,	PUNCT
agb-79	254	10	ntim	ntim	NOUN
agb-79	254	11	,	,	PUNCT
agb-79	254	12	c.	c.	PROPN
agb-79	254	13	g.	g.	PROPN
agb-79	254	14	,	,	PUNCT
agb-79	254	15	&	&	CCONJ
agb-79	254	16	soliman	soliman	PROPN
agb-79	254	17	,	,	PUNCT
agb-79	254	18	m.	m.	NOUN
agb-79	254	19	(	(	PUNCT
agb-79	254	20	2020	2020	NUM
agb-79	254	21	)	)	PUNCT
agb-79	254	22	.	.	PUNCT
agb-79	255	1	the	the	DET
agb-79	255	2	role	role	NOUN
agb-79	255	3	of	of	ADP
agb-79	255	4	national	national	ADJ
agb-79	255	5	culture	culture	NOUN
agb-79	255	6	in	in	ADP
agb-79	255	7	international	international	ADJ
agb-79	255	8	financial	financial	ADJ
agb-79	255	9	reporting	reporting	NOUN
agb-79	255	10	standards	standard	NOUN
agb-79	255	11	adoption	adoption	NOUN
agb-79	255	12	.	.	PUNCT
agb-79	256	1	research	research	NOUN
agb-79	256	2	in	in	ADP
agb-79	256	3	international	international	ADJ
agb-79	256	4	business	business	NOUN
agb-79	256	5	and	and	CCONJ
agb-79	256	6	finance	finance	NOUN
agb-79	256	7	,	,	PUNCT
agb-79	256	8	54	54	NUM
agb-79	256	9	,	,	PUNCT
agb-79	256	10	101241	101241	NUM
agb-79	256	11	.	.	PUNCT
agb-79	257	1	doi	doi	NOUN
agb-79	257	2	:	:	PUNCT
agb-79	257	3	https://doi.org/10.1016	https://doi.org/10.1016	PROPN
agb-79	257	4	/	/	SYM
agb-79	257	5	j.ribaf.2020.101241	j.ribaf.2020.101241	NOUN
agb-79	257	6	falahat	falahat	ADV
agb-79	257	7	,	,	PUNCT
agb-79	257	8	m.	m.	NOUN
agb-79	257	9	,	,	PUNCT
agb-79	257	10	lee	lee	PROPN
agb-79	257	11	,	,	PUNCT
agb-79	257	12	y.	y.	PROPN
agb-79	257	13	y.	y.	PROPN
agb-79	257	14	,	,	PUNCT
agb-79	257	15	ramayah	ramayah	NOUN
agb-79	257	16	,	,	PUNCT
agb-79	257	17	t.	t.	PROPN
agb-79	257	18	,	,	PUNCT
agb-79	257	19	&	&	CCONJ
agb-79	257	20	soto	soto	PROPN
agb-79	257	21	-	-	PUNCT
agb-79	257	22	acosta	acosta	PROPN
agb-79	257	23	,	,	PUNCT
agb-79	257	24	p.	p.	NOUN
agb-79	257	25	(	(	PUNCT
agb-79	257	26	2020	2020	NUM
agb-79	257	27	)	)	PUNCT
agb-79	257	28	.	.	PUNCT
agb-79	258	1	modelling	model	VERB
agb-79	258	2	the	the	DET
agb-79	258	3	effects	effect	NOUN
agb-79	258	4	of	of	ADP
agb-79	258	5	institutional	institutional	ADJ
agb-79	258	6	support	support	NOUN
agb-79	258	7	and	and	CCONJ
agb-79	258	8	international	international	ADJ
agb-79	258	9	knowledge	knowledge	NOUN
agb-79	258	10	on	on	ADP
agb-79	258	11	competitive	competitive	ADJ
agb-79	258	12	capabilities	capability	NOUN
agb-79	258	13	and	and	CCONJ
agb-79	258	14	international	international	ADJ
agb-79	258	15	performance	performance	NOUN
agb-79	258	16	:	:	PUNCT
agb-79	258	17	evidence	evidence	NOUN
agb-79	258	18	from	from	ADP
agb-79	258	19	an	an	DET
agb-79	258	20	emerging	emerge	VERB
agb-79	258	21	economy	economy	NOUN
agb-79	258	22	.	.	PUNCT
agb-79	259	1	journal	journal	PROPN
agb-79	259	2	of	of	ADP
agb-79	259	3	international	international	ADJ
agb-79	259	4	management	management	NOUN
agb-79	259	5	,	,	PUNCT
agb-79	259	6	26(4	26(4	NUM
agb-79	259	7	)	)	PUNCT
agb-79	259	8	,	,	PUNCT
agb-79	259	9	100779	100779	NUM
agb-79	259	10	.	.	PUNCT
agb-79	260	1	doi	doi	NOUN
agb-79	260	2	:	:	PUNCT
agb-79	260	3	https://doi.org/10.1016	https://doi.org/10.1016	PROPN
agb-79	260	4	/	/	SYM
agb-79	260	5	j.intman.2020.10077	j.intman.2020.10077	PROPN
agb-79	260	6	9	9	NUM
agb-79	260	7	ha	ha	INTJ
agb-79	260	8	,	,	PUNCT
agb-79	260	9	s.	s.	PROPN
agb-79	260	10	,	,	PUNCT
agb-79	260	11	nguyen	nguyen	PROPN
agb-79	260	12	,	,	PUNCT
agb-79	260	13	h.	h.	PROPN
agb-79	260	14	,	,	PUNCT
agb-79	260	15	nguyen	nguyen	PROPN
agb-79	260	16	,	,	PUNCT
agb-79	260	17	n.	n.	NOUN
agb-79	260	18	,	,	PUNCT
agb-79	260	19	&	&	CCONJ
agb-79	260	20	do	do	VERB
agb-79	260	21	,	,	PUNCT
agb-79	260	22	d.	d.	PROPN
agb-79	260	23	(	(	PUNCT
agb-79	260	24	2020	2020	NUM
agb-79	260	25	)	)	PUNCT
agb-79	260	26	.	.	PUNCT
agb-79	261	1	the	the	DET
agb-79	261	2	outside	outside	ADJ
agb-79	261	3	determinants	determinant	NOUN
agb-79	261	4	influencing	influence	VERB
agb-79	261	5	quality	quality	NOUN
agb-79	261	6	of	of	ADP
agb-79	261	7	accounting	account	VERB
agb-79	261	8	human	human	ADJ
agb-79	261	9	resources	resource	NOUN
agb-79	261	10	for	for	ADP
agb-79	261	11	sustainability	sustainability	NOUN
agb-79	261	12	through	through	ADP
agb-79	261	13	the	the	DET
agb-79	261	14	lens	lens	NOUN
agb-79	261	15	accounting	accounting	NOUN
agb-79	261	16	service	service	NOUN
agb-79	261	17	firms	firm	NOUN
agb-79	261	18	in	in	ADP
agb-79	261	19	hanoi	hanoi	PROPN
agb-79	261	20	,	,	PUNCT
agb-79	261	21	vietnam	vietnam	PROPN
agb-79	261	22	.	.	PUNCT
agb-79	262	1	management	management	NOUN
agb-79	262	2	science	science	NOUN
agb-79	262	3	letters	letter	NOUN
agb-79	262	4	,	,	PUNCT
agb-79	262	5	10(3	10(3	NUM
agb-79	262	6	)	)	PUNCT
agb-79	262	7	,	,	PUNCT
agb-79	262	8	543	543	NUM
agb-79	262	9	-	-	SYM
agb-79	262	10	550	550	NUM
agb-79	262	11	.	.	PUNCT
agb-79	263	1	doi	doi	NOUN
agb-79	263	2	:	:	PUNCT
agb-79	263	3	http://dx.doi.org/10.5267	http://dx.doi.org/10.5267	PROPN
agb-79	263	4	/	/	SYM
agb-79	263	5	j.msl.2019.9.026	j.msl.2019.9.026	PROPN
agb-79	263	6	hair	hair	NOUN
agb-79	263	7	,	,	PUNCT
agb-79	263	8	j.	j.	PROPN
agb-79	263	9	f.	f.	PROPN
agb-79	263	10	,	,	PUNCT
agb-79	263	11	astrachan	astrachan	ADP
agb-79	263	12	,	,	PUNCT
agb-79	263	13	c.	c.	PROPN
agb-79	263	14	b.	b.	PROPN
agb-79	263	15	,	,	PUNCT
agb-79	263	16	moisescu	moisescu	PROPN
agb-79	263	17	,	,	PUNCT
agb-79	263	18	o.	o.	PROPN
agb-79	263	19	i.	i.	PROPN
agb-79	263	20	,	,	PUNCT
agb-79	263	21	radomir	radomir	PROPN
agb-79	263	22	,	,	PUNCT
agb-79	263	23	l.	l.	PROPN
agb-79	263	24	,	,	PUNCT
agb-79	263	25	sarstedt	sarstedt	NOUN
agb-79	263	26	,	,	PUNCT
agb-79	263	27	m.	m.	NOUN
agb-79	263	28	,	,	PUNCT
agb-79	263	29	vaithilingam	vaithilingam	ADV
agb-79	263	30	,	,	PUNCT
agb-79	263	31	s.	s.	PROPN
agb-79	263	32	,	,	PUNCT
agb-79	263	33	&	&	CCONJ
agb-79	263	34	ringle	ringle	PROPN
agb-79	263	35	,	,	PUNCT
agb-79	263	36	c.	c.	PROPN
agb-79	263	37	m.	m.	NOUN
agb-79	263	38	(	(	PUNCT
agb-79	263	39	2021	2021	NUM
agb-79	263	40	)	)	PUNCT
agb-79	263	41	.	.	PUNCT
agb-79	264	1	executing	execute	VERB
agb-79	264	2	and	and	CCONJ
agb-79	264	3	interpreting	interpret	VERB
agb-79	264	4	applications	application	NOUN
agb-79	264	5	of	of	ADP
agb-79	264	6	pls	pls	NOUN
agb-79	264	7	-	-	PUNCT
agb-79	264	8	sem	sem	NOUN
agb-79	264	9	:	:	PUNCT
agb-79	264	10	updates	update	NOUN
agb-79	264	11	for	for	ADP
agb-79	264	12	family	family	NOUN
agb-79	264	13	business	business	NOUN
agb-79	264	14	researchers	researcher	NOUN
agb-79	264	15	.	.	PUNCT
agb-79	265	1	journal	journal	PROPN
agb-79	265	2	of	of	ADP
agb-79	265	3	family	family	NOUN
agb-79	265	4	business	business	NOUN
agb-79	265	5	strategy	strategy	NOUN
agb-79	265	6	,	,	PUNCT
agb-79	265	7	12(3	12(3	NUM
agb-79	265	8	)	)	PUNCT
agb-79	265	9	,	,	PUNCT
agb-79	265	10	100392	100392	NUM
agb-79	265	11	.	.	PUNCT
agb-79	266	1	doi	doi	NOUN
agb-79	266	2	:	:	PUNCT
agb-79	266	3	https://doi.org/10.1016	https://doi.org/10.1016	PROPN
agb-79	266	4	/	/	SYM
agb-79	266	5	j.jfbs.2020.100392	j.jfbs.2020.100392	NOUN
agb-79	266	6	hair	hair	NOUN
agb-79	266	7	,	,	PUNCT
agb-79	266	8	j.	j.	PROPN
agb-79	266	9	f.	f.	PROPN
agb-79	266	10	,	,	PUNCT
agb-79	266	11	risher	risher	ADV
agb-79	266	12	,	,	PUNCT
agb-79	266	13	j.	j.	PROPN
agb-79	266	14	j.	j.	PROPN
agb-79	266	15	,	,	PUNCT
agb-79	266	16	sarstedt	sarstedt	NOUN
agb-79	266	17	,	,	PUNCT
agb-79	266	18	m.	m.	NOUN
agb-79	266	19	,	,	PUNCT
agb-79	266	20	&	&	CCONJ
agb-79	266	21	ringle	ringle	PROPN
agb-79	266	22	,	,	PUNCT
agb-79	266	23	c.	c.	PROPN
agb-79	266	24	m.	m.	NOUN
agb-79	266	25	(	(	PUNCT
agb-79	266	26	2019	2019	NUM
agb-79	266	27	)	)	PUNCT
agb-79	266	28	.	.	PUNCT
agb-79	267	1	when	when	SCONJ
agb-79	267	2	to	to	PART
agb-79	267	3	use	use	VERB
agb-79	267	4	and	and	CCONJ
agb-79	267	5	how	how	SCONJ
agb-79	267	6	to	to	PART
agb-79	267	7	report	report	VERB
agb-79	267	8	the	the	DET
agb-79	267	9	results	result	NOUN
agb-79	267	10	of	of	ADP
agb-79	267	11	pls	pls	NOUN
agb-79	267	12	-	-	PUNCT
agb-79	267	13	sem	sem	NOUN
agb-79	267	14	.	.	PUNCT
agb-79	268	1	european	european	PROPN
agb-79	268	2	business	business	PROPN
agb-79	268	3	review	review	PROPN
agb-79	268	4	,	,	PUNCT
agb-79	268	5	31(1	31(1	NUM
agb-79	268	6	)	)	PUNCT
agb-79	268	7	,	,	PUNCT
agb-79	268	8	2	2	NUM
agb-79	268	9	-	-	SYM
agb-79	268	10	24	24	NUM
agb-79	268	11	.	.	PUNCT
agb-79	269	1	doi	doi	NOUN
agb-79	269	2	:	:	PUNCT
agb-79	269	3	https://doi.org/10.1108	https://doi.org/10.1108	NOUN
agb-79	269	4	/	/	SYM
agb-79	269	5	ebr-11	ebr-11	NOUN
agb-79	269	6	-	-	PROPN
agb-79	269	7	20180203	20180203	NUM
agb-79	269	8	hall	hall	NOUN
agb-79	269	9	,	,	PUNCT
agb-79	269	10	t.	t.	PROPN
agb-79	269	11	w.	w.	PROPN
agb-79	269	12	,	,	PUNCT
agb-79	269	13	hoogduin	hoogduin	PROPN
agb-79	269	14	,	,	PUNCT
agb-79	269	15	l.	l.	PROPN
agb-79	269	16	a.	a.	PROPN
agb-79	269	17	,	,	PUNCT
agb-79	269	18	pierce	pierce	PROPN
agb-79	269	19	,	,	PUNCT
agb-79	269	20	b.	b.	PROPN
agb-79	269	21	j.	j.	PROPN
agb-79	269	22	,	,	PUNCT
agb-79	269	23	&	&	CCONJ
agb-79	269	24	tsay	tsay	PROPN
agb-79	269	25	,	,	PUNCT
agb-79	269	26	j.	j.	PROPN
agb-79	269	27	j.	j.	PROPN
agb-79	269	28	designing	designing	PROPN
agb-79	269	29	efficient	efficient	ADV
agb-79	269	30	stratified	stratified	ADJ
agb-79	269	31	mean	mean	NOUN
agb-79	269	32	-	-	PUNCT
agb-79	269	33	per	per	ADP
agb-79	269	34	-	-	PUNCT
agb-79	269	35	unit	unit	NOUN
agb-79	269	36	sampling	sample	VERB
agb-79	269	37	applications	application	NOUN
agb-79	269	38	in	in	ADP
agb-79	269	39	accounting	accounting	NOUN
agb-79	269	40	and	and	CCONJ
agb-79	269	41	auditing	auditing	NOUN
agb-79	269	42	.	.	PUNCT
agb-79	270	1	journal	journal	PROPN
agb-79	270	2	of	of	ADP
agb-79	270	3	accounting	accounting	NOUN
agb-79	270	4	,	,	PUNCT
agb-79	270	5	auditing	auditing	NOUN
agb-79	270	6	&	&	CCONJ
agb-79	270	7	finance	finance	NOUN
agb-79	270	8	,	,	PUNCT
agb-79	270	9	0(0	0(0	NUM
agb-79	270	10	)	)	PUNCT
agb-79	270	11	,	,	PUNCT
agb-79	270	12	0148558x211064205	0148558x211064205	X
agb-79	270	13	.	.	PUNCT
agb-79	271	1	doi	doi	PROPN
agb-79	271	2	:	:	PUNCT
agb-79	271	3	https://doi.org/10.1177%2f0148558x21106	https://doi.org/10.1177%2f0148558x21106	VERB
agb-79	271	4	4205	4205	NUM
agb-79	271	5	juric	juric	PROPN
agb-79	271	6	,	,	PUNCT
agb-79	271	7	d.	d.	PROPN
agb-79	271	8	,	,	PUNCT
agb-79	271	9	o’connell	o’connell	PROPN
agb-79	271	10	,	,	PUNCT
agb-79	271	11	b.	b.	PROPN
agb-79	271	12	,	,	PUNCT
agb-79	271	13	rankin	rankin	PROPN
agb-79	271	14	,	,	PUNCT
agb-79	271	15	m.	m.	NOUN
agb-79	271	16	,	,	PUNCT
agb-79	271	17	&	&	CCONJ
agb-79	271	18	birt	birt	PROPN
agb-79	271	19	,	,	PUNCT
agb-79	271	20	j.	j.	PROPN
agb-79	271	21	(	(	PUNCT
agb-79	271	22	2018	2018	NUM
agb-79	271	23	)	)	PUNCT
agb-79	271	24	.	.	PUNCT
agb-79	272	1	https://doi.org/10.1177%2f0258042x19890246	https://doi.org/10.1177%2f0258042x19890246	PROPN
agb-79	272	2	https://doi.org/10.1177%2f0258042x19890246	https://doi.org/10.1177%2f0258042x19890246	PROPN
agb-79	272	3	https://doi.org/10.5296/ijafr.v8i4.13643	https://doi.org/10.5296/ijafr.v8i4.13643	PROPN
agb-79	272	4	https://dx.doi.org/10.2139/ssrn.3514438	https://dx.doi.org/10.2139/ssrn.3514438	AUX
agb-79	272	5	https://doi.org/10.1108/wjemsd-01-2018-0010	https://doi.org/10.1108/wjemsd-01-2018-0010	PROPN
agb-79	272	6	https://doi.org/10.1108/wjemsd-01-2018-0010	https://doi.org/10.1108/wjemsd-01-2018-0010	PROPN
agb-79	272	7	https://www.revistaclinicapsicologica.com/data-cms/articles/20201004054927pmssci-219.pdf	https://www.revistaclinicapsicologica.com/data-cms/articles/20201004054927pmssci-219.pdf	PROPN
agb-79	272	8	https://www.revistaclinicapsicologica.com/data-cms/articles/20201004054927pmssci-219.pdf	https://www.revistaclinicapsicologica.com/data-cms/articles/20201004054927pmssci-219.pdf	PROPN
agb-79	272	9	https://doi.org/10.13106/jafeb.2020.vol7.no9.649	https://doi.org/10.13106/jafeb.2020.vol7.no9.649	PROPN
agb-79	272	10	https://doi.org/10.13106/jafeb.2020.vol7.no9.649	https://doi.org/10.13106/jafeb.2020.vol7.no9.649	PROPN
agb-79	272	11	https://doi.org/10.1108/jaee-08-2018-0084	https://doi.org/10.1108/jaee-08-2018-0084	PROPN
agb-79	272	12	https://doi.org/10.1108/medar-11-2018-0406	https://doi.org/10.1108/medar-11-2018-0406	PROPN
agb-79	272	13	https://doi.org/10.1108/medar-11-2018-0406	https://doi.org/10.1108/medar-11-2018-0406	NOUN
agb-79	272	14	https://doi.org/10.1007/s11356-021-16649-6	https://doi.org/10.1007/s11356-021-16649-6	NUM
agb-79	272	15	https://doi.org/10.1007/s11356-021-16649-6	https://doi.org/10.1007/s11356-021-16649-6	NUM
agb-79	272	16	https://doi.org/10.1111/1911-3838.12265	https://doi.org/10.1111/1911-3838.12265	VERB
agb-79	272	17	https://doi.org/10.1111/1911-3838.12265	https://doi.org/10.1111/1911-3838.12265	VERB
agb-79	272	18	https://doi.org/10.1016/j.ribaf.2020.101241	https://doi.org/10.1016/j.ribaf.2020.101241	PROPN
agb-79	272	19	https://doi.org/10.1016/j.intman.2020.100779	https://doi.org/10.1016/j.intman.2020.100779	PROPN
agb-79	272	20	https://doi.org/10.1016/j.intman.2020.100779	https://doi.org/10.1016/j.intman.2020.100779	PROPN
agb-79	272	21	http://dx.doi.org/10.5267/j.msl.2019.9.026	http://dx.doi.org/10.5267/j.msl.2019.9.026	VERB
agb-79	272	22	https://doi.org/10.1016/j.jfbs.2020.100392	https://doi.org/10.1016/j.jfbs.2020.100392	PROPN
agb-79	272	23	https://doi.org/10.1108/ebr-11-2018-0203	https://doi.org/10.1108/ebr-11-2018-0203	PROPN
agb-79	272	24	https://doi.org/10.1108/ebr-11-2018-0203	https://doi.org/10.1108/ebr-11-2018-0203	PROPN
agb-79	272	25	https://doi.org/10.1177%2f0148558x211064205	https://doi.org/10.1177%2f0148558x211064205	PROPN
agb-79	272	26	https://doi.org/10.1177%2f0148558x211064205	https://doi.org/10.1177%2f0148558x211064205	PROPN
agb-79	272	27	agbioforum	agbioforum	NOUN
agb-79	272	28	,	,	PUNCT
agb-79	272	29	24(1	24(1	NUM
agb-79	272	30	)	)	PUNCT
agb-79	272	31	,	,	PUNCT
agb-79	272	32	2022	2022	NUM
agb-79	272	33	|	|	CCONJ
agb-79	272	34	70	70	NUM
agb-79	272	35	hoa	hoa	NOUN
agb-79	272	36	,	,	PUNCT
agb-79	272	37	duyen	duyen	NOUN
agb-79	272	38	,	,	PUNCT
agb-79	272	39	huyen	huyen	PROPN
agb-79	272	40	,	,	PUNCT
agb-79	272	41	quang	quang	PROPN
agb-79	272	42	,	,	PUNCT
agb-79	272	43	huong	huong	PROPN
agb-79	272	44	,	,	PUNCT
agb-79	272	45	tu	tu	PROPN
agb-79	272	46	and	and	CCONJ
agb-79	272	47	nguyet	nguyet	PROPN
agb-79	272	48	.	.	PUNCT
agb-79	273	1	—	—	PUNCT
agb-79	273	2	impact	impact	NOUN
agb-79	273	3	of	of	ADP
agb-79	273	4	trained	train	VERB
agb-79	273	5	human	human	ADJ
agb-79	273	6	resources	resource	NOUN
agb-79	273	7	,	,	PUNCT
agb-79	273	8	adoption	adoption	NOUN
agb-79	273	9	of	of	ADP
agb-79	273	10	technology	technology	NOUN
agb-79	273	11	…	…	PUNCT
agb-79	273	12	determinants	determinant	NOUN
agb-79	273	13	of	of	ADP
agb-79	273	14	the	the	DET
agb-79	273	15	severity	severity	NOUN
agb-79	273	16	of	of	ADP
agb-79	273	17	legal	legal	ADJ
agb-79	273	18	and	and	CCONJ
agb-79	273	19	employment	employment	NOUN
agb-79	273	20	consequences	consequence	NOUN
agb-79	273	21	for	for	ADP
agb-79	273	22	cpas	cpa	NOUN
agb-79	273	23	named	name	VERB
agb-79	273	24	in	in	ADP
agb-79	273	25	sec	sec	PROPN
agb-79	273	26	accounting	accounting	NOUN
agb-79	273	27	and	and	CCONJ
agb-79	273	28	auditing	auditing	NOUN
agb-79	273	29	enforcement	enforcement	NOUN
agb-79	273	30	releases	release	NOUN
agb-79	273	31	.	.	PUNCT
agb-79	274	1	journal	journal	PROPN
agb-79	274	2	of	of	ADP
agb-79	274	3	business	business	NOUN
agb-79	274	4	ethics	ethic	NOUN
agb-79	274	5	,	,	PUNCT
agb-79	274	6	147(3	147(3	NUM
agb-79	274	7	)	)	PUNCT
agb-79	274	8	,	,	PUNCT
agb-79	274	9	545	545	NUM
agb-79	274	10	-	-	SYM
agb-79	274	11	563	563	NUM
agb-79	274	12	.	.	PUNCT
agb-79	275	1	doi	doi	NOUN
agb-79	275	2	:	:	PUNCT
agb-79	275	3	https://doi.org/10.1007	https://doi.org/10.1007	ADJ
agb-79	275	4	/	/	SYM
agb-79	275	5	s10551015	s10551015	NOUN
agb-79	275	6	-	-	PUNCT
agb-79	275	7	2956	2956	NUM
agb-79	275	8	-	-	PUNCT
agb-79	275	9	y	y	PROPN
agb-79	275	10	kamla	kamla	PROPN
agb-79	275	11	,	,	PUNCT
agb-79	275	12	r.	r.	PROPN
agb-79	275	13	,	,	PUNCT
agb-79	275	14	&	&	CCONJ
agb-79	275	15	haque	haque	PROPN
agb-79	275	16	,	,	PUNCT
agb-79	275	17	f.	f.	PROPN
agb-79	275	18	(	(	PUNCT
agb-79	275	19	2019	2019	NUM
agb-79	275	20	)	)	PUNCT
agb-79	275	21	.	.	PUNCT
agb-79	276	1	islamic	islamic	ADJ
agb-79	276	2	accounting	accounting	PROPN
agb-79	276	3	,	,	PUNCT
agb-79	276	4	neoimperialism	neoimperialism	NOUN
agb-79	276	5	and	and	CCONJ
agb-79	276	6	identity	identity	NOUN
agb-79	276	7	staging	staging	NOUN
agb-79	276	8	:	:	PUNCT
agb-79	276	9	the	the	DET
agb-79	276	10	accounting	accounting	NOUN
agb-79	276	11	and	and	CCONJ
agb-79	276	12	auditing	auditing	NOUN
agb-79	276	13	organization	organization	NOUN
agb-79	276	14	for	for	ADP
agb-79	276	15	islamic	islamic	ADJ
agb-79	276	16	financial	financial	ADJ
agb-79	276	17	institutions	institution	NOUN
agb-79	276	18	.	.	PUNCT
agb-79	277	1	critical	critical	ADJ
agb-79	277	2	perspectives	perspective	NOUN
agb-79	277	3	on	on	ADP
agb-79	277	4	accounting	accounting	NOUN
agb-79	277	5	,	,	PUNCT
agb-79	277	6	63	63	NUM
agb-79	277	7	,	,	PUNCT
agb-79	277	8	102000	102000	NUM
agb-79	277	9	.	.	PUNCT
agb-79	278	1	doi	doi	NOUN
agb-79	278	2	:	:	PUNCT
agb-79	278	3	https://doi.org/10.1016	https://doi.org/10.1016	NOUN
agb-79	278	4	/	/	SYM
agb-79	278	5	j.cpa.2017.06.001	j.cpa.2017.06.001	PROPN
agb-79	278	6	khowanas	khowanas	PROPN
agb-79	278	7	saeed	saeed	PROPN
agb-79	278	8	,	,	PUNCT
agb-79	278	9	q.	q.	PROPN
agb-79	278	10	,	,	PUNCT
agb-79	278	11	bayar	bayar	PROPN
agb-79	278	12	ali	ali	PROPN
agb-79	278	13	,	,	PUNCT
agb-79	278	14	i.	i.	PROPN
agb-79	278	15	,	,	PUNCT
agb-79	278	16	hassan	hassan	PROPN
agb-79	278	17	mahmood	mahmood	PROPN
agb-79	278	18	,	,	PUNCT
agb-79	278	19	a.	a.	PROPN
agb-79	278	20	,	,	PUNCT
agb-79	278	21	pshdar	pshdar	PROPN
agb-79	278	22	abdalla	abdalla	PROPN
agb-79	278	23	,	,	PUNCT
agb-79	278	24	h.	h.	PROPN
agb-79	278	25	,	,	PUNCT
agb-79	278	26	sarhang	sarhang	PROPN
agb-79	278	27	,	,	PUNCT
agb-79	278	28	s.	s.	PROPN
agb-79	278	29	,	,	PUNCT
agb-79	278	30	bawan	bawan	PROPN
agb-79	278	31	yassin	yassin	PROPN
agb-79	278	32	,	,	PUNCT
agb-79	278	33	s.	s.	PROPN
agb-79	278	34	,	,	PUNCT
agb-79	278	35	.	.	PUNCT
agb-79	278	36	.	.	PUNCT
agb-79	278	37	.	.	PUNCT
agb-79	279	1	bayar	bayar	PROPN
agb-79	279	2	,	,	PUNCT
agb-79	279	3	g.	g.	PROPN
agb-79	279	4	(	(	PUNCT
agb-79	279	5	2021	2021	NUM
agb-79	279	6	)	)	PUNCT
agb-79	279	7	.	.	PUNCT
agb-79	280	1	the	the	DET
agb-79	280	2	effect	effect	NOUN
agb-79	280	3	of	of	ADP
agb-79	280	4	human	human	ADJ
agb-79	280	5	resources	resource	NOUN
agb-79	280	6	management	management	NOUN
agb-79	280	7	skills	skill	NOUN
agb-79	280	8	on	on	ADP
agb-79	280	9	accounting	accounting	NOUN
agb-79	280	10	information	information	NOUN
agb-79	280	11	quality	quality	NOUN
agb-79	280	12	in	in	ADP
agb-79	280	13	kurdistan	kurdistan	ADJ
agb-79	280	14	public	public	ADJ
agb-79	280	15	sector	sector	NOUN
agb-79	280	16	.	.	PUNCT
agb-79	281	1	international	international	ADJ
agb-79	281	2	journal	journal	PROPN
agb-79	281	3	of	of	ADP
agb-79	281	4	humanities	humanity	NOUN
agb-79	281	5	and	and	CCONJ
agb-79	281	6	education	education	NOUN
agb-79	281	7	development	development	NOUN
agb-79	281	8	(	(	PUNCT
agb-79	281	9	ijhed	ijhed	ADJ
agb-79	281	10	)	)	PUNCT
agb-79	281	11	,	,	PUNCT
agb-79	281	12	3(3	3(3	NUM
agb-79	281	13	)	)	PUNCT
agb-79	281	14	,	,	PUNCT
agb-79	281	15	131	131	NUM
agb-79	281	16	-	-	SYM
agb-79	281	17	143	143	NUM
agb-79	281	18	.	.	PUNCT
agb-79	282	1	doi	doi	NOUN
agb-79	282	2	:	:	PUNCT
agb-79	282	3	https://doi.org/10.22161	https://doi.org/10.22161	PROPN
agb-79	282	4	/	/	SYM
agb-79	282	5	jhed.3.3.14	jhed.3.3.14	PROPN
agb-79	282	6	le	le	PROPN
agb-79	282	7	,	,	PUNCT
agb-79	282	8	t.	t.	PROPN
agb-79	282	9	,	,	PUNCT
agb-79	282	10	tran	tran	NOUN
agb-79	282	11	,	,	PUNCT
agb-79	282	12	t.	t.	PROPN
agb-79	282	13	,	,	PUNCT
agb-79	282	14	nguyen	nguyen	NOUN
agb-79	282	15	,	,	PUNCT
agb-79	282	16	t.	t.	PROPN
agb-79	282	17	,	,	PUNCT
agb-79	282	18	dao	dao	PROPN
agb-79	282	19	,	,	PUNCT
agb-79	282	20	n.	n.	NOUN
agb-79	282	21	,	,	PUNCT
agb-79	282	22	ngo	ngo	PROPN
agb-79	282	23	,	,	PUNCT
agb-79	282	24	n.	n.	NOUN
agb-79	282	25	,	,	PUNCT
agb-79	282	26	&	&	CCONJ
agb-79	282	27	nguyen	nguyen	PROPN
agb-79	282	28	,	,	PUNCT
agb-79	282	29	n.	n.	NOUN
agb-79	282	30	(	(	PUNCT
agb-79	282	31	2022	2022	NUM
agb-79	282	32	)	)	PUNCT
agb-79	282	33	.	.	PUNCT
agb-79	283	1	determining	determine	VERB
agb-79	283	2	factors	factor	NOUN
agb-79	283	3	impacting	impact	VERB
agb-79	283	4	the	the	DET
agb-79	283	5	application	application	NOUN
agb-79	283	6	of	of	ADP
agb-79	283	7	ifrs	ifrs	PROPN
agb-79	283	8	in	in	ADP
agb-79	283	9	teaching	teaching	NOUN
agb-79	283	10	:	:	PUNCT
agb-79	283	11	evidence	evidence	NOUN
agb-79	283	12	from	from	ADP
agb-79	283	13	vietnam	vietnam	PROPN
agb-79	283	14	.	.	PUNCT
agb-79	284	1	accounting	accounting	PROPN
agb-79	284	2	,	,	PUNCT
agb-79	284	3	8(3	8(3	NUM
agb-79	284	4	)	)	PUNCT
agb-79	284	5	,	,	PUNCT
agb-79	284	6	323	323	NUM
agb-79	284	7	-	-	SYM
agb-79	284	8	334	334	NUM
agb-79	284	9	.	.	PUNCT
agb-79	285	1	doi	doi	NOUN
agb-79	285	2	:	:	PUNCT
agb-79	285	3	http://dx.doi.org/10.5267/j.ac.2021.11.001	http://dx.doi.org/10.5267/j.ac.2021.11.001	PROPN
agb-79	285	4	liu	liu	PROPN
agb-79	285	5	,	,	PUNCT
agb-79	285	6	z.	z.	PROPN
agb-79	285	7	,	,	PUNCT
agb-79	285	8	lan	lan	PROPN
agb-79	285	9	,	,	PUNCT
agb-79	285	10	j.	j.	PROPN
agb-79	285	11	,	,	PUNCT
agb-79	285	12	chien	chien	PROPN
agb-79	285	13	,	,	PUNCT
agb-79	285	14	f.	f.	PROPN
agb-79	285	15	,	,	PUNCT
agb-79	285	16	sadiq	sadiq	PROPN
agb-79	285	17	,	,	PUNCT
agb-79	285	18	m.	m.	NOUN
agb-79	285	19	,	,	PUNCT
agb-79	285	20	&	&	CCONJ
agb-79	285	21	nawaz	nawaz	NOUN
agb-79	285	22	,	,	PUNCT
agb-79	285	23	m.	m.	NOUN
agb-79	285	24	a.	a.	NOUN
agb-79	285	25	(	(	PUNCT
agb-79	285	26	2022	2022	NUM
agb-79	285	27	)	)	PUNCT
agb-79	285	28	.	.	PUNCT
agb-79	286	1	role	role	NOUN
agb-79	286	2	of	of	ADP
agb-79	286	3	tourism	tourism	NOUN
agb-79	286	4	development	development	NOUN
agb-79	286	5	in	in	ADP
agb-79	286	6	environmental	environmental	ADJ
agb-79	286	7	degradation	degradation	NOUN
agb-79	286	8	:	:	PUNCT
agb-79	286	9	a	a	DET
agb-79	286	10	step	step	NOUN
agb-79	286	11	towards	towards	ADP
agb-79	286	12	emission	emission	NOUN
agb-79	286	13	reduction	reduction	NOUN
agb-79	286	14	.	.	PUNCT
agb-79	287	1	journal	journal	NOUN
agb-79	287	2	of	of	ADP
agb-79	287	3	environmental	environmental	ADJ
agb-79	287	4	management	management	NOUN
agb-79	287	5	,	,	PUNCT
agb-79	287	6	303	303	NUM
agb-79	287	7	,	,	PUNCT
agb-79	287	8	114078	114078	NUM
agb-79	287	9	.	.	PUNCT
agb-79	288	1	doi	doi	NOUN
agb-79	288	2	:	:	PUNCT
agb-79	288	3	https://doi.org/10.1016	https://doi.org/10.1016	PROPN
agb-79	288	4	/	/	SYM
agb-79	288	5	j.jenvman.2021.1140	j.jenvman.2021.1140	PROPN
agb-79	288	6	78	78	NUM
agb-79	288	7	maffei	maffei	PROPN
agb-79	288	8	,	,	PUNCT
agb-79	288	9	m.	m.	NOUN
agb-79	288	10	,	,	PUNCT
agb-79	288	11	casciello	casciello	PROPN
agb-79	288	12	,	,	PUNCT
agb-79	288	13	r.	r.	PROPN
agb-79	288	14	,	,	PUNCT
agb-79	288	15	&	&	CCONJ
agb-79	288	16	meucci	meucci	PROPN
agb-79	288	17	,	,	PUNCT
agb-79	288	18	f.	f.	PROPN
agb-79	288	19	(	(	PUNCT
agb-79	288	20	2021	2021	NUM
agb-79	288	21	)	)	PUNCT
agb-79	288	22	.	.	PUNCT
agb-79	289	1	blockchain	blockchain	PROPN
agb-79	289	2	technology	technology	PROPN
agb-79	289	3	:	:	PUNCT
agb-79	289	4	uninvestigated	uninvestigate	VERB
agb-79	289	5	issues	issue	NOUN
agb-79	289	6	emerging	emerge	VERB
agb-79	289	7	from	from	ADP
agb-79	289	8	an	an	DET
agb-79	289	9	integrated	integrated	ADJ
agb-79	289	10	view	view	NOUN
agb-79	289	11	within	within	ADP
agb-79	289	12	accounting	accounting	NOUN
agb-79	289	13	and	and	CCONJ
agb-79	289	14	auditing	auditing	NOUN
agb-79	289	15	practices	practice	NOUN
agb-79	289	16	.	.	PUNCT
agb-79	290	1	journal	journal	NOUN
agb-79	290	2	of	of	ADP
agb-79	290	3	organizational	organizational	ADJ
agb-79	290	4	change	change	NOUN
agb-79	290	5	management	management	NOUN
agb-79	290	6	,	,	PUNCT
agb-79	290	7	34(2	34(2	NUM
agb-79	290	8	)	)	PUNCT
agb-79	290	9	,	,	PUNCT
agb-79	290	10	462	462	NUM
agb-79	290	11	-	-	SYM
agb-79	290	12	476	476	NUM
agb-79	290	13	.	.	PUNCT
agb-79	291	1	doi	doi	NOUN
agb-79	291	2	:	:	PUNCT
agb-79	291	3	https://doi.org/10.1108	https://doi.org/10.1108	NOUN
agb-79	291	4	/	/	SYM
agb-79	291	5	jocm-092020	jocm-092020	NOUN
agb-79	291	6	-	-	PUNCT
agb-79	291	7	0264	0264	NUM
agb-79	291	8	magablih	magablih	PROPN
agb-79	291	9	,	,	PUNCT
agb-79	291	10	a.	a.	NOUN
agb-79	291	11	m.	m.	NOUN
agb-79	291	12	(	(	PUNCT
agb-79	291	13	2018	2018	NUM
agb-79	291	14	)	)	PUNCT
agb-79	291	15	.	.	PUNCT
agb-79	292	1	the	the	DET
agb-79	292	2	role	role	NOUN
agb-79	292	3	of	of	ADP
agb-79	292	4	internal	internal	ADJ
agb-79	292	5	financial	financial	ADJ
agb-79	292	6	controls	control	NOUN
agb-79	292	7	,	,	PUNCT
agb-79	292	8	in	in	ADP
agb-79	292	9	raising	raise	VERB
agb-79	292	10	the	the	DET
agb-79	292	11	efficiency	efficiency	NOUN
agb-79	292	12	of	of	ADP
agb-79	292	13	the	the	DET
agb-79	292	14	accounting	accounting	NOUN
agb-79	292	15	and	and	CCONJ
agb-79	292	16	auditing	auditing	NOUN
agb-79	292	17	of	of	ADP
agb-79	292	18	government	government	NOUN
agb-79	292	19	revenue	revenue	NOUN
agb-79	292	20	,	,	PUNCT
agb-79	292	21	expenditure	expenditure	NOUN
agb-79	292	22	control	control	NOUN
agb-79	292	23	and	and	CCONJ
agb-79	292	24	corruption	corruption	NOUN
agb-79	292	25	checking	checking	NOUN
agb-79	292	26	:	:	PUNCT
agb-79	292	27	the	the	DET
agb-79	292	28	case	case	NOUN
agb-79	292	29	of	of	ADP
agb-79	292	30	jordan	jordan	PROPN
agb-79	292	31	.	.	PUNCT
agb-79	293	1	international	international	ADJ
agb-79	293	2	journal	journal	PROPN
agb-79	293	3	of	of	ADP
agb-79	293	4	asian	asian	ADJ
agb-79	293	5	social	social	ADJ
agb-79	293	6	science	science	NOUN
agb-79	293	7	,	,	PUNCT
agb-79	293	8	8(8	8(8	NUM
agb-79	293	9	)	)	PUNCT
agb-79	293	10	,	,	PUNCT
agb-79	293	11	509	509	NUM
agb-79	293	12	-	-	SYM
agb-79	293	13	517	517	NUM
agb-79	293	14	.	.	PUNCT
agb-79	294	1	doi	doi	NOUN
agb-79	294	2	:	:	PUNCT
agb-79	294	3	https://doi.org/10.18488	https://doi.org/10.18488	PROPN
agb-79	294	4	/	/	SYM
agb-79	294	5	journal.1.2018.88.5	journal.1.2018.88.5	PROPN
agb-79	294	6	09.517	09.517	NUM
agb-79	294	7	malo	malo	PROPN
agb-79	294	8	-	-	PUNCT
agb-79	294	9	alain	alain	PROPN
agb-79	294	10	,	,	PUNCT
agb-79	294	11	a.	a.	NOUN
agb-79	294	12	,	,	PUNCT
agb-79	294	13	aldoseri	aldoseri	PROPN
agb-79	294	14	,	,	PUNCT
agb-79	294	15	m.	m.	NOUN
agb-79	294	16	,	,	PUNCT
agb-79	294	17	&	&	CCONJ
agb-79	294	18	melegy	melegy	PROPN
agb-79	294	19	,	,	PUNCT
agb-79	294	20	m.	m.	NOUN
agb-79	294	21	(	(	PUNCT
agb-79	294	22	2021	2021	NUM
agb-79	294	23	)	)	PUNCT
agb-79	294	24	.	.	PUNCT
agb-79	295	1	measuring	measure	VERB
agb-79	295	2	the	the	DET
agb-79	295	3	effect	effect	NOUN
agb-79	295	4	of	of	ADP
agb-79	295	5	international	international	ADJ
agb-79	295	6	financial	financial	ADJ
agb-79	295	7	reporting	reporting	NOUN
agb-79	295	8	standards	standard	NOUN
agb-79	295	9	on	on	ADP
agb-79	295	10	quality	quality	NOUN
agb-79	295	11	of	of	ADP
agb-79	295	12	accounting	accounting	NOUN
agb-79	295	13	performance	performance	NOUN
agb-79	295	14	and	and	CCONJ
agb-79	295	15	efficiency	efficiency	NOUN
agb-79	295	16	of	of	ADP
agb-79	295	17	investment	investment	NOUN
agb-79	295	18	decisions	decision	NOUN
agb-79	295	19	.	.	PUNCT
agb-79	296	1	accounting	accounting	NOUN
agb-79	296	2	,	,	PUNCT
agb-79	296	3	7(1	7(1	NUM
agb-79	296	4	)	)	PUNCT
agb-79	296	5	,	,	PUNCT
agb-79	296	6	249	249	NUM
agb-79	296	7	-	-	SYM
agb-79	296	8	256	256	NUM
agb-79	296	9	.	.	PUNCT
agb-79	297	1	doi	doi	NOUN
agb-79	297	2	:	:	PUNCT
agb-79	297	3	http://dx.doi.org/10.5267	http://dx.doi.org/10.5267	PROPN
agb-79	297	4	/	/	SYM
agb-79	297	5	j.ac.2020.9.011	j.ac.2020.9.011	PROPN
agb-79	297	6	maradona	maradona	PROPN
agb-79	297	7	,	,	PUNCT
agb-79	297	8	a.	a.	PROPN
agb-79	297	9	f.	f.	PROPN
agb-79	297	10	,	,	PUNCT
agb-79	297	11	&	&	CCONJ
agb-79	297	12	chand	chand	PROPN
agb-79	297	13	,	,	PUNCT
agb-79	297	14	p.	p.	NOUN
agb-79	297	15	(	(	PUNCT
agb-79	297	16	2018	2018	NUM
agb-79	297	17	)	)	PUNCT
agb-79	297	18	.	.	PUNCT
agb-79	298	1	the	the	DET
agb-79	298	2	pathway	pathway	NOUN
agb-79	298	3	of	of	ADP
agb-79	298	4	transition	transition	NOUN
agb-79	298	5	to	to	ADP
agb-79	298	6	international	international	ADJ
agb-79	298	7	financial	financial	ADJ
agb-79	298	8	reporting	reporting	NOUN
agb-79	298	9	standards	standard	NOUN
agb-79	298	10	(	(	PUNCT
agb-79	298	11	ifrs	ifrs	NOUN
agb-79	298	12	)	)	PUNCT
agb-79	298	13	in	in	ADP
agb-79	298	14	developing	develop	VERB
agb-79	298	15	countries	country	NOUN
agb-79	298	16	:	:	PUNCT
agb-79	298	17	evidence	evidence	NOUN
agb-79	298	18	from	from	ADP
agb-79	298	19	indonesia	indonesia	PROPN
agb-79	298	20	.	.	PROPN
agb-79	298	21	journal	journal	PROPN
agb-79	298	22	of	of	ADP
agb-79	298	23	international	international	ADJ
agb-79	298	24	accounting	accounting	NOUN
agb-79	298	25	,	,	PUNCT
agb-79	298	26	auditing	auditing	NOUN
agb-79	298	27	and	and	CCONJ
agb-79	298	28	taxation	taxation	NOUN
agb-79	298	29	,	,	PUNCT
agb-79	298	30	30	30	NUM
agb-79	298	31	,	,	PUNCT
agb-79	298	32	57	57	NUM
agb-79	298	33	-	-	SYM
agb-79	298	34	68	68	NUM
agb-79	298	35	.	.	PUNCT
agb-79	299	1	doi	doi	NOUN
agb-79	299	2	:	:	PUNCT
agb-79	299	3	https://doi.org/10.1016	https://doi.org/10.1016	PROPN
agb-79	299	4	/	/	SYM
agb-79	299	5	j.intaccaudtax.2017.1	j.intaccaudtax.2017.1	PROPN
agb-79	299	6	2.005	2.005	NUM
agb-79	299	7	mccarthy	mccarthy	NOUN
agb-79	299	8	,	,	PUNCT
agb-79	299	9	m.	m.	NOUN
agb-79	299	10	,	,	PUNCT
agb-79	299	11	kusaila	kusaila	NOUN
agb-79	299	12	,	,	PUNCT
agb-79	299	13	m.	m.	NOUN
agb-79	299	14	,	,	PUNCT
agb-79	299	15	&	&	CCONJ
agb-79	299	16	grasso	grasso	PROPN
agb-79	299	17	,	,	PUNCT
agb-79	299	18	l.	l.	PROPN
agb-79	299	19	(	(	PUNCT
agb-79	299	20	2019	2019	NUM
agb-79	299	21	)	)	PUNCT
agb-79	299	22	.	.	PUNCT
agb-79	300	1	intermediate	intermediate	ADJ
agb-79	300	2	accounting	accounting	NOUN
agb-79	300	3	and	and	CCONJ
agb-79	300	4	auditing	auditing	NOUN
agb-79	300	5	:	:	PUNCT
agb-79	300	6	does	do	VERB
agb-79	300	7	course	course	NOUN
agb-79	300	8	delivery	delivery	NOUN
agb-79	300	9	mode	mode	NOUN
agb-79	300	10	impact	impact	NOUN
agb-79	300	11	student	student	NOUN
agb-79	300	12	performance	performance	NOUN
agb-79	300	13	?	?	PUNCT
agb-79	301	1	journal	journal	NOUN
agb-79	301	2	of	of	ADP
agb-79	301	3	accounting	accounting	NOUN
agb-79	301	4	education	education	NOUN
agb-79	301	5	,	,	PUNCT
agb-79	301	6	46	46	NUM
agb-79	301	7	,	,	PUNCT
agb-79	301	8	26	26	NUM
agb-79	301	9	-	-	SYM
agb-79	301	10	42	42	NUM
agb-79	301	11	.	.	PUNCT
agb-79	302	1	doi	doi	NOUN
agb-79	302	2	:	:	PUNCT
agb-79	302	3	https://doi.org/10.1016	https://doi.org/10.1016	PROPN
agb-79	302	4	/	/	SYM
agb-79	302	5	j.jaccedu.2018.12.00	j.jaccedu.2018.12.00	PROPN
agb-79	302	6	1	1	NUM
agb-79	302	7	minh	minh	PROPN
agb-79	302	8	duc	duc	PROPN
agb-79	302	9	,	,	PUNCT
agb-79	302	10	l.	l.	PROPN
agb-79	302	11	d.	d.	PROPN
agb-79	302	12	,	,	PUNCT
agb-79	302	13	thi	thi	VERB
agb-79	302	14	hoang	hoang	PROPN
agb-79	302	15	yen	yen	PROPN
agb-79	302	16	,	,	PUNCT
agb-79	302	17	n.	n.	PROPN
agb-79	302	18	,	,	PUNCT
agb-79	302	19	hoang	hoang	PROPN
agb-79	302	20	ngoc	ngoc	PROPN
agb-79	302	21	thuy	thuy	PROPN
agb-79	302	22	,	,	PUNCT
agb-79	302	23	v.	v.	PROPN
agb-79	302	24	,	,	PUNCT
agb-79	302	25	hoang	hoang	PROPN
agb-79	302	26	tien	tien	PROPN
agb-79	302	27	,	,	PUNCT
agb-79	302	28	n.	n.	NOUN
agb-79	302	29	,	,	PUNCT
agb-79	302	30	&	&	CCONJ
agb-79	302	31	hung	hung	PROPN
agb-79	302	32	anh	anh	PROPN
agb-79	302	33	,	,	PUNCT
agb-79	302	34	d.	d.	PROPN
agb-79	302	35	b.	b.	PROPN
agb-79	302	36	(	(	PUNCT
agb-79	302	37	2019	2019	NUM
agb-79	302	38	)	)	PUNCT
agb-79	302	39	.	.	PUNCT
agb-79	303	1	enhancing	enhance	VERB
agb-79	303	2	auditors	auditor	NOUN
agb-79	303	3	’	’	PART
agb-79	303	4	independence	independence	NOUN
agb-79	303	5	in	in	ADP
agb-79	303	6	auditing	auditing	NOUN
agb-79	303	7	enterprises	enterprise	NOUN
agb-79	303	8	in	in	ADP
agb-79	303	9	vietnam	vietnam	PROPN
agb-79	303	10	.	.	PUNCT
agb-79	304	1	cogent	cogent	NOUN
agb-79	304	2	economics	economics	PROPN
agb-79	304	3	&	&	CCONJ
agb-79	304	4	finance	finance	PROPN
agb-79	304	5	,	,	PUNCT
agb-79	304	6	7(1	7(1	NUM
agb-79	304	7	)	)	PUNCT
agb-79	304	8	,	,	PUNCT
agb-79	304	9	1602240	1602240	NUM
agb-79	304	10	.	.	PUNCT
agb-79	305	1	doi	doi	NOUN
agb-79	305	2	:	:	PUNCT
agb-79	305	3	https://doi.org/10.1080/23322039.2019.1602	https://doi.org/10.1080/23322039.2019.1602	PROPN
agb-79	305	4	240	240	NUM
agb-79	305	5	muhammad	muhammad	PROPN
agb-79	305	6	,	,	PUNCT
agb-79	305	7	r.	r.	PROPN
agb-79	305	8	,	,	PUNCT
agb-79	305	9	&	&	CCONJ
agb-79	305	10	nugraheni	nugraheni	PROPN
agb-79	305	11	,	,	PUNCT
agb-79	305	12	p.	p.	NOUN
agb-79	305	13	(	(	PUNCT
agb-79	305	14	2022	2022	NUM
agb-79	305	15	)	)	PUNCT
agb-79	305	16	.	.	PUNCT
agb-79	306	1	sustainability	sustainability	NOUN
agb-79	306	2	of	of	ADP
agb-79	306	3	islamic	islamic	ADJ
agb-79	306	4	banking	banking	NOUN
agb-79	306	5	human	human	ADJ
agb-79	306	6	resources	resource	NOUN
agb-79	306	7	through	through	ADP
agb-79	306	8	the	the	DET
agb-79	306	9	formulation	formulation	NOUN
agb-79	306	10	of	of	ADP
agb-79	306	11	an	an	DET
agb-79	306	12	islamic	islamic	ADJ
agb-79	306	13	accounting	accounting	NOUN
agb-79	306	14	curriculum	curriculum	NOUN
agb-79	306	15	for	for	ADP
agb-79	306	16	higher	high	ADJ
agb-79	306	17	education	education	NOUN
agb-79	306	18	:	:	PUNCT
agb-79	306	19	indonesian	indonesian	ADJ
agb-79	306	20	perspective	perspective	NOUN
agb-79	306	21	.	.	PUNCT
agb-79	307	1	sage	sage	NOUN
agb-79	307	2	open	open	ADJ
agb-79	307	3	,	,	PUNCT
agb-79	307	4	12(1	12(1	NUM
agb-79	307	5	)	)	PUNCT
agb-79	307	6	,	,	PUNCT
agb-79	307	7	21582440221079838	21582440221079838	NUM
agb-79	307	8	.	.	PUNCT
agb-79	308	1	doi	doi	NOUN
agb-79	308	2	:	:	PUNCT
agb-79	308	3	https://doi.org/10.1177%2f21582440221079	https://doi.org/10.1177%2f21582440221079	PROPN
agb-79	308	4	838	838	NUM
agb-79	308	5	noshfar	noshfar	ADV
agb-79	308	6	,	,	PUNCT
agb-79	308	7	a.	a.	NOUN
agb-79	308	8	,	,	PUNCT
agb-79	308	9	mohseni	mohseni	NOUN
agb-79	308	10	,	,	PUNCT
agb-79	308	11	a.	a.	PROPN
agb-79	308	12	,	,	PUNCT
agb-79	308	13	&	&	CCONJ
agb-79	308	14	ghasemi	ghasemi	PROPN
agb-79	308	15	,	,	PUNCT
agb-79	308	16	m.	m.	NOUN
agb-79	308	17	(	(	PUNCT
agb-79	308	18	2022	2022	NUM
agb-79	308	19	)	)	PUNCT
agb-79	308	20	.	.	PUNCT
agb-79	309	1	metaanalysis	metaanalysis	NOUN
agb-79	309	2	of	of	ADP
agb-79	309	3	factors	factor	NOUN
agb-79	309	4	affecting	affect	VERB
agb-79	309	5	ethical	ethical	ADJ
agb-79	309	6	decision	decision	NOUN
agb-79	309	7	making	making	NOUN
agb-79	309	8	in	in	ADP
agb-79	309	9	the	the	DET
agb-79	309	10	accounting	accounting	NOUN
agb-79	309	11	and	and	CCONJ
agb-79	309	12	auditing	auditing	NOUN
agb-79	309	13	profession	profession	NOUN
agb-79	309	14	.	.	PUNCT
agb-79	310	1	journal	journal	NOUN
agb-79	310	2	of	of	ADP
agb-79	310	3	governmental	governmental	ADJ
agb-79	310	4	accounting	accounting	NOUN
agb-79	310	5	,	,	PUNCT
agb-79	310	6	8(2	8(2	NUM
agb-79	310	7	)	)	PUNCT
agb-79	310	8	,	,	PUNCT
agb-79	310	9	143	143	NUM
agb-79	310	10	-	-	SYM
agb-79	310	11	166	166	NUM
agb-79	310	12	.	.	PUNCT
agb-79	311	1	doi	doi	NOUN
agb-79	311	2	:	:	PUNCT
agb-79	311	3	https://dx.doi.org/10.30473	https://dx.doi.org/10.30473	PROPN
agb-79	311	4	/	/	SYM
agb-79	311	5	gaa.2021.60439	gaa.2021.60439	NOUN
agb-79	311	6	.	.	PROPN
agb-79	311	7	1511	1511	NUM
agb-79	311	8	phan	phan	PROPN
agb-79	311	9	,	,	PUNCT
agb-79	311	10	d.	d.	PROPN
agb-79	311	11	,	,	PUNCT
agb-79	311	12	joshi	joshi	PROPN
agb-79	311	13	,	,	PUNCT
agb-79	311	14	m.	m.	NOUN
agb-79	311	15	,	,	PUNCT
agb-79	311	16	&	&	CCONJ
agb-79	311	17	mascitelli	mascitelli	PROPN
agb-79	311	18	,	,	PUNCT
agb-79	311	19	b.	b.	PROPN
agb-79	311	20	(	(	PUNCT
agb-79	311	21	2018	2018	NUM
agb-79	311	22	)	)	PUNCT
agb-79	311	23	.	.	PUNCT
agb-79	312	1	what	what	PRON
agb-79	312	2	influences	influence	VERB
agb-79	312	3	the	the	DET
agb-79	312	4	willingness	willingness	NOUN
agb-79	312	5	of	of	ADP
agb-79	312	6	vietnamese	vietnamese	ADJ
agb-79	312	7	accountants	accountant	NOUN
agb-79	312	8	to	to	PART
agb-79	312	9	adopt	adopt	VERB
agb-79	312	10	international	international	ADJ
agb-79	312	11	financial	financial	ADJ
agb-79	312	12	reporting	reporting	NOUN
agb-79	312	13	standards	standard	NOUN
agb-79	312	14	(	(	PUNCT
agb-79	312	15	ifrs	ifrs	PROPN
agb-79	312	16	)	)	PUNCT
agb-79	312	17	by	by	ADP
agb-79	312	18	2025	2025	NUM
agb-79	312	19	?	?	PUNCT
agb-79	313	1	asian	asian	ADJ
agb-79	313	2	review	review	NOUN
agb-79	313	3	of	of	ADP
agb-79	313	4	accounting	accounting	NOUN
agb-79	313	5	,	,	PUNCT
agb-79	313	6	26(2	26(2	NUM
agb-79	313	7	)	)	PUNCT
agb-79	313	8	,	,	PUNCT
agb-79	313	9	225	225	NUM
agb-79	313	10	-	-	SYM
agb-79	313	11	247	247	NUM
agb-79	313	12	.	.	PUNCT
agb-79	314	1	doi	doi	NOUN
agb-79	314	2	:	:	PUNCT
agb-79	314	3	https://doi.org/10.1108	https://doi.org/10.1108	NOUN
agb-79	314	4	/	/	SYM
agb-79	314	5	ara-03	ara-03	NOUN
agb-79	314	6	-	-	PUNCT
agb-79	314	7	2017	2017	NUM
agb-79	314	8	-	-	PUNCT
agb-79	314	9	0052	0052	NUM
agb-79	314	10	pimentel	pimentel	PROPN
agb-79	314	11	,	,	PUNCT
agb-79	314	12	e.	e.	PROPN
agb-79	314	13	,	,	PUNCT
agb-79	314	14	&	&	CCONJ
agb-79	314	15	boulianne	boulianne	PROPN
agb-79	314	16	,	,	PUNCT
agb-79	314	17	e.	e.	PROPN
agb-79	314	18	(	(	PUNCT
agb-79	314	19	2020	2020	NUM
agb-79	314	20	)	)	PUNCT
agb-79	314	21	.	.	PUNCT
agb-79	315	1	blockchain	blockchain	PROPN
agb-79	315	2	in	in	ADP
agb-79	315	3	accounting	accounting	NOUN
agb-79	315	4	research	research	NOUN
agb-79	315	5	and	and	CCONJ
agb-79	315	6	practice	practice	NOUN
agb-79	315	7	:	:	PUNCT
agb-79	315	8	current	current	ADJ
agb-79	315	9	trends	trend	NOUN
agb-79	315	10	and	and	CCONJ
agb-79	315	11	future	future	ADJ
agb-79	315	12	opportunities	opportunity	NOUN
agb-79	315	13	*	*	PUNCT
agb-79	315	14	.	.	PUNCT
agb-79	316	1	accounting	account	VERB
agb-79	316	2	perspectives	perspective	NOUN
agb-79	316	3	,	,	PUNCT
agb-79	316	4	19(4	19(4	PROPN
agb-79	316	5	)	)	PUNCT
agb-79	316	6	,	,	PUNCT
agb-79	316	7	325	325	NUM
agb-79	316	8	-	-	SYM
agb-79	316	9	361	361	NUM
agb-79	316	10	.	.	PUNCT
agb-79	317	1	doi	doi	NOUN
agb-79	317	2	:	:	PUNCT
agb-79	317	3	https://doi.org/10.1111/1911	https://doi.org/10.1111/1911	NOUN
agb-79	317	4	-	-	PUNCT
agb-79	317	5	3838.12239	3838.12239	PROPN
agb-79	317	6	qasim	qasim	NOUN
agb-79	317	7	,	,	PUNCT
agb-79	317	8	a.	a.	PROPN
agb-79	317	9	,	,	PUNCT
agb-79	317	10	&	&	CCONJ
agb-79	317	11	kharbat	kharbat	PROPN
agb-79	317	12	,	,	PUNCT
agb-79	317	13	f.	f.	PROPN
agb-79	317	14	f.	f.	PROPN
agb-79	318	1	(	(	PUNCT
agb-79	318	2	2019	2019	NUM
agb-79	318	3	)	)	PUNCT
agb-79	318	4	.	.	PUNCT
agb-79	319	1	blockchain	blockchain	PROPN
agb-79	319	2	technology	technology	PROPN
agb-79	319	3	,	,	PUNCT
agb-79	319	4	business	business	NOUN
agb-79	319	5	data	datum	NOUN
agb-79	319	6	analytics	analytic	NOUN
agb-79	319	7	,	,	PUNCT
agb-79	319	8	and	and	CCONJ
agb-79	319	9	artificial	artificial	ADJ
agb-79	319	10	intelligence	intelligence	NOUN
agb-79	319	11	:	:	PUNCT
agb-79	319	12	use	use	NOUN
agb-79	319	13	in	in	ADP
agb-79	319	14	the	the	DET
agb-79	319	15	accounting	accounting	NOUN
agb-79	319	16	profession	profession	NOUN
agb-79	319	17	and	and	CCONJ
agb-79	319	18	ideas	idea	NOUN
agb-79	319	19	for	for	ADP
agb-79	319	20	inclusion	inclusion	NOUN
agb-79	319	21	into	into	ADP
agb-79	319	22	the	the	DET
agb-79	319	23	accounting	accounting	NOUN
agb-79	319	24	curriculum	curriculum	NOUN
agb-79	319	25	.	.	PUNCT
agb-79	320	1	journal	journal	NOUN
agb-79	320	2	of	of	ADP
agb-79	320	3	emerging	emerge	VERB
agb-79	320	4	technologies	technology	NOUN
agb-79	320	5	in	in	ADP
agb-79	320	6	accounting	accounting	NOUN
agb-79	320	7	,	,	PUNCT
agb-79	320	8	17(1	17(1	NUM
agb-79	320	9	)	)	PUNCT
agb-79	320	10	,	,	PUNCT
agb-79	320	11	107	107	NUM
agb-79	320	12	-	-	SYM
agb-79	320	13	117	117	NUM
agb-79	320	14	.	.	PUNCT
agb-79	321	1	doi	doi	NOUN
agb-79	321	2	:	:	PUNCT
agb-79	321	3	https://doi.org/10.2308	https://doi.org/10.2308	NOUN
agb-79	321	4	/	/	SYM
agb-79	321	5	jeta-52649	jeta-52649	PROPN
agb-79	321	6	schmitz	schmitz	PROPN
agb-79	321	7	,	,	PUNCT
agb-79	321	8	j.	j.	PROPN
agb-79	321	9	,	,	PUNCT
agb-79	321	10	&	&	CCONJ
agb-79	321	11	leoni	leoni	PROPN
agb-79	321	12	,	,	PUNCT
agb-79	321	13	g.	g.	PROPN
agb-79	321	14	(	(	PUNCT
agb-79	321	15	2019	2019	NUM
agb-79	321	16	)	)	PUNCT
agb-79	321	17	.	.	PUNCT
agb-79	322	1	accounting	accounting	NOUN
agb-79	322	2	and	and	CCONJ
agb-79	322	3	auditing	auditing	NOUN
agb-79	322	4	at	at	ADP
agb-79	322	5	the	the	DET
agb-79	322	6	time	time	NOUN
agb-79	322	7	of	of	ADP
agb-79	322	8	blockchain	blockchain	PROPN
agb-79	322	9	technology	technology	PROPN
agb-79	322	10	:	:	PUNCT
agb-79	322	11	a	a	DET
agb-79	322	12	https://doi.org/10.1007/s10551-015-2956-y	https://doi.org/10.1007/s10551-015-2956-y	NOUN
agb-79	322	13	https://doi.org/10.1007/s10551-015-2956-y	https://doi.org/10.1007/s10551-015-2956-y	PROPN
agb-79	322	14	https://doi.org/10.1016/j.cpa.2017.06.001	https://doi.org/10.1016/j.cpa.2017.06.001	PROPN
agb-79	322	15	https://doi.org/10.22161/jhed.3.3.14	https://doi.org/10.22161/jhed.3.3.14	PROPN
agb-79	322	16	http://dx.doi.org/10.5267/j.ac.2021.11.001	http://dx.doi.org/10.5267/j.ac.2021.11.001	PROPN
agb-79	322	17	https://doi.org/10.1016/j.jenvman.2021.114078	https://doi.org/10.1016/j.jenvman.2021.114078	PROPN
agb-79	322	18	https://doi.org/10.1016/j.jenvman.2021.114078	https://doi.org/10.1016/j.jenvman.2021.114078	PROPN
agb-79	322	19	https://doi.org/10.1108/jocm-09-2020-0264	https://doi.org/10.1108/jocm-09-2020-0264	NOUN
agb-79	322	20	https://doi.org/10.1108/jocm-09-2020-0264	https://doi.org/10.1108/jocm-09-2020-0264	NOUN
agb-79	322	21	https://doi.org/10.18488/journal.1.2018.88.509.517	https://doi.org/10.18488/journal.1.2018.88.509.517	PROPN
agb-79	322	22	https://doi.org/10.18488/journal.1.2018.88.509.517	https://doi.org/10.18488/journal.1.2018.88.509.517	PROPN
agb-79	322	23	http://dx.doi.org/10.5267/j.ac.2020.9.011	http://dx.doi.org/10.5267/j.ac.2020.9.011	X
agb-79	323	1	https://doi.org/10.1016/j.intaccaudtax.2017.12.005	https://doi.org/10.1016/j.intaccaudtax.2017.12.005	PROPN
agb-79	323	2	https://doi.org/10.1016/j.intaccaudtax.2017.12.005	https://doi.org/10.1016/j.intaccaudtax.2017.12.005	PROPN
agb-79	323	3	https://doi.org/10.1016/j.jaccedu.2018.12.001	https://doi.org/10.1016/j.jaccedu.2018.12.001	PROPN
agb-79	323	4	https://doi.org/10.1016/j.jaccedu.2018.12.001	https://doi.org/10.1016/j.jaccedu.2018.12.001	PROPN
agb-79	324	1	https://doi.org/10.1080/23322039.2019.1602240	https://doi.org/10.1080/23322039.2019.1602240	PROPN
agb-79	324	2	https://doi.org/10.1080/23322039.2019.1602240	https://doi.org/10.1080/23322039.2019.1602240	PROPN
agb-79	324	3	https://doi.org/10.1177%2f21582440221079838	https://doi.org/10.1177%2f21582440221079838	X
agb-79	324	4	https://doi.org/10.1177%2f21582440221079838	https://doi.org/10.1177%2f21582440221079838	X
agb-79	324	5	https://dx.doi.org/10.30473/gaa.2021.60439.1511	https://dx.doi.org/10.30473/gaa.2021.60439.1511	VERB
agb-79	324	6	https://dx.doi.org/10.30473/gaa.2021.60439.1511	https://dx.doi.org/10.30473/gaa.2021.60439.1511	VERB
agb-79	324	7	https://doi.org/10.1108/ara-03-2017-0052	https://doi.org/10.1108/ara-03-2017-0052	PROPN
agb-79	324	8	https://doi.org/10.1111/1911-3838.12239	https://doi.org/10.1111/1911-3838.12239	PROPN
agb-79	324	9	https://doi.org/10.2308/jeta-52649	https://doi.org/10.2308/jeta-52649	PROPN
agb-79	324	10	agbioforum	agbioforum	NOUN
agb-79	324	11	,	,	PUNCT
agb-79	324	12	24(1	24(1	NUM
agb-79	324	13	)	)	PUNCT
agb-79	324	14	,	,	PUNCT
agb-79	324	15	2022	2022	NUM
agb-79	324	16	|	|	ADV
agb-79	324	17	71	71	NUM
agb-79	324	18	hoa	hoa	NOUN
agb-79	324	19	,	,	PUNCT
agb-79	324	20	duyen	duyen	NOUN
agb-79	324	21	,	,	PUNCT
agb-79	324	22	huyen	huyen	PROPN
agb-79	324	23	,	,	PUNCT
agb-79	324	24	quang	quang	PROPN
agb-79	324	25	,	,	PUNCT
agb-79	324	26	huong	huong	PROPN
agb-79	324	27	,	,	PUNCT
agb-79	324	28	tu	tu	PROPN
agb-79	324	29	and	and	CCONJ
agb-79	324	30	nguyet	nguyet	PROPN
agb-79	324	31	.	.	PUNCT
agb-79	324	32	—	—	PUNCT
agb-79	324	33	impact	impact	NOUN
agb-79	324	34	of	of	ADP
agb-79	324	35	trained	train	VERB
agb-79	324	36	human	human	ADJ
agb-79	324	37	resources	resource	NOUN
agb-79	324	38	,	,	PUNCT
agb-79	324	39	adoption	adoption	NOUN
agb-79	324	40	of	of	ADP
agb-79	324	41	technology	technology	NOUN
agb-79	324	42	…	…	PUNCT
agb-79	324	43	research	research	NOUN
agb-79	324	44	agenda	agenda	NOUN
agb-79	324	45	.	.	PUNCT
agb-79	325	1	australian	australian	ADJ
agb-79	325	2	accounting	accounting	NOUN
agb-79	325	3	review	review	PROPN
agb-79	325	4	,	,	PUNCT
agb-79	325	5	29(2	29(2	NUM
agb-79	325	6	)	)	PUNCT
agb-79	325	7	,	,	PUNCT
agb-79	325	8	331	331	NUM
agb-79	325	9	-	-	SYM
agb-79	325	10	342	342	NUM
agb-79	325	11	.	.	PUNCT
agb-79	326	1	doi	doi	NOUN
agb-79	326	2	:	:	PUNCT
agb-79	326	3	https://doi.org/10.1111	https://doi.org/10.1111	PROPN
agb-79	326	4	/	/	SYM
agb-79	326	5	auar.12286	auar.12286	ADJ
agb-79	326	6	shukla	shukla	NOUN
agb-79	326	7	,	,	PUNCT
agb-79	326	8	a.	a.	PROPN
agb-79	326	9	,	,	PUNCT
agb-79	326	10	&	&	CCONJ
agb-79	326	11	sharma	sharma	PROPN
agb-79	326	12	,	,	PUNCT
agb-79	326	13	s.	s.	PROPN
agb-79	326	14	k.	k.	PROPN
agb-79	326	15	(	(	PUNCT
agb-79	326	16	2018	2018	NUM
agb-79	326	17	)	)	PUNCT
agb-79	326	18	.	.	PUNCT
agb-79	327	1	evaluating	evaluate	VERB
agb-79	327	2	consumers	consumer	NOUN
agb-79	327	3	'	'	PART
agb-79	327	4	adoption	adoption	NOUN
agb-79	327	5	of	of	ADP
agb-79	327	6	mobile	mobile	ADJ
agb-79	327	7	technology	technology	NOUN
agb-79	327	8	for	for	ADP
agb-79	327	9	grocery	grocery	NOUN
agb-79	327	10	shopping	shopping	NOUN
agb-79	327	11	:	:	PUNCT
agb-79	327	12	an	an	DET
agb-79	327	13	application	application	NOUN
agb-79	327	14	of	of	ADP
agb-79	327	15	technology	technology	NOUN
agb-79	327	16	acceptance	acceptance	NOUN
agb-79	327	17	mode	mode	NOUN
agb-79	327	18	.	.	PUNCT
agb-79	328	1	vision	vision	NOUN
agb-79	328	2	,	,	PUNCT
agb-79	328	3	22(2	22(2	NUM
agb-79	328	4	)	)	PUNCT
agb-79	328	5	,	,	PUNCT
agb-79	328	6	185	185	NUM
agb-79	328	7	-	-	SYM
agb-79	328	8	198	198	NUM
agb-79	328	9	.	.	PUNCT
agb-79	329	1	doi	doi	NOUN
agb-79	329	2	:	:	PUNCT
agb-79	329	3	http://dx.doi.org/10.1177/097226291876613	http://dx.doi.org/10.1177/097226291876613	PROPN
agb-79	329	4	6	6	NUM
agb-79	329	5	thanh	thanh	NOUN
agb-79	329	6	,	,	PUNCT
agb-79	329	7	d.	d.	PROPN
agb-79	329	8	n.	n.	PROPN
agb-79	329	9	,	,	PUNCT
agb-79	329	10	thu	thu	PROPN
agb-79	329	11	,	,	PUNCT
agb-79	329	12	t.	t.	NOUN
agb-79	329	13	a.	a.	NOUN
agb-79	329	14	t.	t.	PROPN
agb-79	329	15	,	,	PUNCT
agb-79	329	16	thanh	thanh	ADJ
agb-79	329	17	,	,	PUNCT
agb-79	329	18	c.	c.	PROPN
agb-79	329	19	h.	h.	PROPN
agb-79	329	20	u.	u.	PROPN
agb-79	329	21	h.	h.	PROPN
agb-79	329	22	t.	t.	PROPN
agb-79	329	23	,	,	PUNCT
agb-79	329	24	quynh	quynh	PROPN
agb-79	329	25	,	,	PUNCT
agb-79	329	26	l.	l.	PROPN
agb-79	329	27	e.	e.	PROPN
agb-79	329	28	a.	a.	PROPN
agb-79	329	29	t.	t.	PROPN
agb-79	329	30	,	,	PUNCT
agb-79	330	1	thi	thi	PROPN
agb-79	330	2	,	,	PUNCT
agb-79	330	3	l.	l.	PROPN
agb-79	330	4	e.	e.	PROPN
agb-79	330	5	m.	m.	PROPN
agb-79	330	6	,	,	PUNCT
agb-79	330	7	hoang	hoang	PROPN
agb-79	330	8	,	,	PUNCT
agb-79	330	9	p.	p.	PROPN
agb-79	330	10	t.	t.	PROPN
agb-79	330	11	,	,	PUNCT
agb-79	330	12	&	&	CCONJ
agb-79	330	13	thu	thu	PROPN
agb-79	330	14	,	,	PUNCT
agb-79	330	15	v.	v.	ADP
agb-79	330	16	t.	t.	PROPN
agb-79	330	17	(	(	PUNCT
agb-79	330	18	2022	2022	NUM
agb-79	330	19	)	)	PUNCT
agb-79	330	20	.	.	PUNCT
agb-79	331	1	cultural	cultural	ADJ
agb-79	331	2	factors	factor	NOUN
agb-79	331	3	affecting	affect	VERB
agb-79	331	4	tendency	tendency	NOUN
agb-79	331	5	of	of	ADP
agb-79	331	6	ethical	ethical	ADJ
agb-79	331	7	decision	decision	NOUN
agb-79	331	8	-	-	PUNCT
agb-79	331	9	making	making	NOUN
agb-79	331	10	by	by	ADP
agb-79	331	11	accounting	accounting	NOUN
agb-79	331	12	students	student	NOUN
agb-79	331	13	:	:	PUNCT
agb-79	331	14	an	an	DET
agb-79	331	15	empirical	empirical	ADJ
agb-79	331	16	study	study	NOUN
agb-79	331	17	in	in	ADP
agb-79	331	18	vietnam	vietnam	PROPN
agb-79	331	19	.	.	PUNCT
agb-79	332	1	the	the	DET
agb-79	332	2	journal	journal	NOUN
agb-79	332	3	of	of	ADP
agb-79	332	4	asian	asian	ADJ
agb-79	332	5	finance	finance	NOUN
agb-79	332	6	,	,	PUNCT
agb-79	332	7	economics	economic	NOUN
agb-79	332	8	and	and	CCONJ
agb-79	332	9	business	business	NOUN
agb-79	332	10	,	,	PUNCT
agb-79	332	11	9(2	9(2	NUM
agb-79	332	12	)	)	PUNCT
agb-79	332	13	,	,	PUNCT
agb-79	332	14	159	159	NUM
agb-79	332	15	-	-	SYM
agb-79	332	16	168	168	NUM
agb-79	332	17	.	.	PUNCT
agb-79	333	1	doi	doi	NOUN
agb-79	333	2	:	:	PUNCT
agb-79	333	3	https://doi.org/10.13106	https://doi.org/10.13106	NOUN
agb-79	333	4	/	/	SYM
agb-79	333	5	jafeb.2022.vol9.no2	jafeb.2022.vol9.no2	PROPN
agb-79	333	6	.0159	.0159	PROPN
agb-79	333	7	velte	velte	NOUN
agb-79	333	8	,	,	PUNCT
agb-79	333	9	p.	p.	NOUN
agb-79	333	10	(	(	PUNCT
agb-79	333	11	2019	2019	NUM
agb-79	333	12	)	)	PUNCT
agb-79	333	13	.	.	PUNCT
agb-79	334	1	what	what	PRON
agb-79	334	2	do	do	AUX
agb-79	334	3	we	we	PRON
agb-79	334	4	know	know	VERB
agb-79	334	5	about	about	ADP
agb-79	334	6	meta	meta	NOUN
agb-79	334	7	-	-	PUNCT
agb-79	334	8	analyses	analysis	NOUN
agb-79	334	9	in	in	ADP
agb-79	334	10	accounting	accounting	NOUN
agb-79	334	11	,	,	PUNCT
agb-79	334	12	auditing	auditing	NOUN
agb-79	334	13	,	,	PUNCT
agb-79	334	14	and	and	CCONJ
agb-79	334	15	corporate	corporate	ADJ
agb-79	334	16	governance	governance	NOUN
agb-79	334	17	?	?	PUNCT
agb-79	335	1	meditari	meditari	ADJ
agb-79	335	2	accountancy	accountancy	NOUN
agb-79	335	3	research	research	NOUN
agb-79	335	4	,	,	PUNCT
agb-79	335	5	27(1	27(1	NUM
agb-79	335	6	)	)	PUNCT
agb-79	335	7	,	,	PUNCT
agb-79	335	8	17	17	NUM
agb-79	335	9	-	-	SYM
agb-79	335	10	43	43	NUM
agb-79	335	11	.	.	PUNCT
agb-79	336	1	doi	doi	NOUN
agb-79	336	2	:	:	PUNCT
agb-79	336	3	https://doi.org/10.1108	https://doi.org/10.1108	NOUN
agb-79	336	4	/	/	SYM
agb-79	336	5	medar-03	medar-03	PROPN
agb-79	336	6	-	-	PUNCT
agb-79	336	7	20180317	20180317	NUM
agb-79	336	8	wang	wang	PROPN
agb-79	336	9	,	,	PUNCT
agb-79	336	10	x.	x.	NOUN
agb-79	336	11	(	(	PUNCT
agb-79	336	12	2019	2019	NUM
agb-79	336	13	)	)	PUNCT
agb-79	336	14	.	.	PUNCT
agb-79	337	1	the	the	DET
agb-79	337	2	national	national	ADJ
agb-79	337	3	ecological	ecological	ADJ
agb-79	337	4	accounting	accounting	NOUN
agb-79	337	5	and	and	CCONJ
agb-79	337	6	auditing	auditing	NOUN
agb-79	337	7	scheme	scheme	NOUN
agb-79	337	8	as	as	ADP
agb-79	337	9	an	an	DET
agb-79	337	10	instrument	instrument	NOUN
agb-79	337	11	of	of	ADP
agb-79	337	12	institutional	institutional	ADJ
agb-79	337	13	reform	reform	NOUN
agb-79	337	14	in	in	ADP
agb-79	337	15	china	china	PROPN
agb-79	337	16	:	:	PUNCT
agb-79	337	17	a	a	DET
agb-79	337	18	discourse	discourse	NOUN
agb-79	337	19	analysis	analysis	NOUN
agb-79	337	20	.	.	PUNCT
agb-79	338	1	journal	journal	PROPN
agb-79	338	2	of	of	ADP
agb-79	338	3	business	business	NOUN
agb-79	338	4	ethics	ethic	NOUN
agb-79	338	5	,	,	PUNCT
agb-79	338	6	154(3	154(3	NUM
agb-79	338	7	)	)	PUNCT
agb-79	338	8	,	,	PUNCT
agb-79	338	9	587	587	NUM
agb-79	338	10	-	-	SYM
agb-79	338	11	603	603	NUM
agb-79	338	12	.	.	PUNCT
agb-79	339	1	doi	doi	NOUN
agb-79	339	2	:	:	PUNCT
agb-79	339	3	https://doi.org/10.1007	https://doi.org/10.1007	ADJ
agb-79	339	4	/	/	SYM
agb-79	339	5	s10551	s10551	NOUN
agb-79	339	6	-	-	PUNCT
agb-79	339	7	016	016	NUM
agb-79	339	8	-	-	PUNCT
agb-79	339	9	3401	3401	NUM
agb-79	339	10	-	-	PUNCT
agb-79	339	11	6	6	NUM
agb-79	339	12	https://doi.org/10.1111/auar.12286	https://doi.org/10.1111/auar.12286	ADJ
agb-79	339	13	http://dx.doi.org/10.1177/0972262918766136	http://dx.doi.org/10.1177/0972262918766136	NOUN
agb-79	339	14	http://dx.doi.org/10.1177/0972262918766136	http://dx.doi.org/10.1177/0972262918766136	NOUN
agb-79	339	15	https://doi.org/10.13106/jafeb.2022.vol9.no2.0159	https://doi.org/10.13106/jafeb.2022.vol9.no2.0159	X
agb-79	339	16	https://doi.org/10.13106/jafeb.2022.vol9.no2.0159	https://doi.org/10.13106/jafeb.2022.vol9.no2.0159	PROPN
agb-79	339	17	https://doi.org/10.1108/medar-03-2018-0317	https://doi.org/10.1108/medar-03-2018-0317	ADJ
agb-79	339	18	https://doi.org/10.1108/medar-03-2018-0317	https://doi.org/10.1108/medar-03-2018-0317	PROPN
agb-79	339	19	https://doi.org/10.1007/s10551-016-3401-6	https://doi.org/10.1007/s10551-016-3401-6	NUM