id	sid	tid	token	lemma	pos
aijes-7157	1	1	agora	agora	PROPN
aijes-7157	1	2	international	international	PROPN
aijes-7157	1	3	journal	journal	NOUN
aijes-7157	1	4	of	of	ADP
aijes-7157	1	5	economical	economical	ADJ
aijes-7157	1	6	sciences	science	NOUN
aijes-7157	1	7	,	,	PUNCT
aijes-7157	1	8	http://univagora.ro/jour/index.php/aijes	http://univagora.ro/jour/index.php/aijes	PRON
aijes-7157	1	9	issn	issn	PROPN
aijes-7157	1	10	2067	2067	NUM
aijes-7157	1	11	-	-	SYM
aijes-7157	1	12	3310	3310	NUM
aijes-7157	1	13	,	,	PUNCT
aijes-7157	1	14	e	e	X
aijes-7157	1	15	-	-	PUNCT
aijes-7157	1	16	issn	issn	PROPN
aijes-7157	1	17	2067	2067	NUM
aijes-7157	1	18	-	-	SYM
aijes-7157	1	19	7669	7669	NUM
aijes-7157	1	20	vol	vol	NOUN
aijes-7157	1	21	.	.	PROPN
aijes-7157	1	22	19	19	NUM
aijes-7157	1	23	,	,	PUNCT
aijes-7157	1	24	no	no	INTJ
aijes-7157	1	25	.	.	NOUN
aijes-7157	1	26	1	1	NUM
aijes-7157	1	27	(	(	PUNCT
aijes-7157	1	28	2025	2025	NUM
aijes-7157	1	29	)	)	PUNCT
aijes-7157	1	30	,	,	PUNCT
aijes-7157	1	31	pp	pp	ADJ
aijes-7157	1	32	.	.	PUNCT
aijes-7157	2	1	263	263	NUM
aijes-7157	2	2	-	-	SYM
aijes-7157	2	3	272	272	NUM
aijes-7157	2	4	263	263	NUM
aijes-7157	2	5	the	the	DET
aijes-7157	2	6	importance	importance	NOUN
aijes-7157	2	7	of	of	ADP
aijes-7157	2	8	professional	professional	ADJ
aijes-7157	2	9	ethics	ethic	NOUN
aijes-7157	2	10	for	for	ADP
aijes-7157	2	11	accountants	accountant	NOUN
aijes-7157	2	12	in	in	ADP
aijes-7157	2	13	the	the	DET
aijes-7157	2	14	digital	digital	ADJ
aijes-7157	2	15	age	age	NOUN
aijes-7157	2	16	a.	a.	NOUN
aijes-7157	2	17	osmanović	osmanović	PROPN
aijes-7157	2	18	,	,	PUNCT
aijes-7157	2	19	d.	d.	PROPN
aijes-7157	2	20	šarić	šarić	PROPN
aijes-7157	2	21	azira	azira	PROPN
aijes-7157	2	22	osmanović¹	osmanović¹	PROPN
aijes-7157	2	23	,	,	PUNCT
aijes-7157	2	24	damir	damir	PROPN
aijes-7157	2	25	šarić²	šarić²	PROPN
aijes-7157	2	26	¹	¹	PROPN
aijes-7157	2	27	university	university	PROPN
aijes-7157	2	28	of	of	ADP
aijes-7157	2	29	tuzla	tuzla	PROPN
aijes-7157	2	30	,	,	PUNCT
aijes-7157	2	31	bosnia	bosnia	PROPN
aijes-7157	2	32	and	and	CCONJ
aijes-7157	2	33	herzegovina	herzegovina	PROPN
aijes-7157	2	34	https://orcid.org/0009-0005-1012-8950	https://orcid.org/0009-0005-1012-8950	PROPN
aijes-7157	2	35	,	,	PUNCT
aijes-7157	2	36	e	e	NOUN
aijes-7157	2	37	-	-	NOUN
aijes-7157	2	38	mail	mail	NOUN
aijes-7157	2	39	:	:	PUNCT
aijes-7157	2	40	azira.osmanovic1@gmail.com	azira.osmanovic1@gmail.com	PROPN
aijes-7157	2	41	²	²	PROPN
aijes-7157	2	42	institute	institute	NOUN
aijes-7157	2	43	for	for	ADP
aijes-7157	2	44	health	health	NOUN
aijes-7157	2	45	insurance	insurance	NOUN
aijes-7157	2	46	of	of	ADP
aijes-7157	2	47	tuzla	tuzla	PROPN
aijes-7157	2	48	canton	canton	PROPN
aijes-7157	2	49	,	,	PUNCT
aijes-7157	2	50	bosnia	bosnia	PROPN
aijes-7157	2	51	and	and	CCONJ
aijes-7157	2	52	herzegovina	herzegovina	PROPN
aijes-7157	2	53	https://orcid.org/0009-0009-9141-4586	https://orcid.org/0009-0009-9141-4586	PROPN
aijes-7157	2	54	,	,	PUNCT
aijes-7157	2	55	e	e	NOUN
aijes-7157	2	56	-	-	NOUN
aijes-7157	2	57	mail	mail	NOUN
aijes-7157	2	58	:	:	PUNCT
aijes-7157	2	59	damir-saric@hotmail.com	damir-saric@hotmail.com	X
aijes-7157	2	60	abstract	abstract	NOUN
aijes-7157	2	61	:	:	PUNCT
aijes-7157	2	62	the	the	DET
aijes-7157	2	63	digital	digital	ADJ
aijes-7157	2	64	age	age	NOUN
aijes-7157	2	65	brings	bring	VERB
aijes-7157	2	66	many	many	ADJ
aijes-7157	2	67	challenges	challenge	NOUN
aijes-7157	2	68	to	to	ADP
aijes-7157	2	69	the	the	DET
aijes-7157	2	70	modern	modern	ADJ
aijes-7157	2	71	business	business	NOUN
aijes-7157	2	72	world	world	NOUN
aijes-7157	2	73	.	.	PUNCT
aijes-7157	3	1	due	due	ADP
aijes-7157	3	2	to	to	ADP
aijes-7157	3	3	these	these	DET
aijes-7157	3	4	significant	significant	ADJ
aijes-7157	3	5	challenges	challenge	NOUN
aijes-7157	3	6	,	,	PUNCT
aijes-7157	3	7	the	the	DET
aijes-7157	3	8	issue	issue	NOUN
aijes-7157	3	9	of	of	ADP
aijes-7157	3	10	ethics	ethic	NOUN
aijes-7157	3	11	is	be	AUX
aijes-7157	3	12	gaining	gain	VERB
aijes-7157	3	13	increasing	increase	VERB
aijes-7157	3	14	attention	attention	NOUN
aijes-7157	3	15	.	.	PUNCT
aijes-7157	4	1	ethics	ethic	NOUN
aijes-7157	4	2	focuses	focus	VERB
aijes-7157	4	3	on	on	ADP
aijes-7157	4	4	making	make	VERB
aijes-7157	4	5	moral	moral	ADJ
aijes-7157	4	6	decisions	decision	NOUN
aijes-7157	4	7	and	and	CCONJ
aijes-7157	4	8	acting	act	VERB
aijes-7157	4	9	upon	upon	SCONJ
aijes-7157	4	10	them	they	PRON
aijes-7157	4	11	.	.	PUNCT
aijes-7157	5	1	both	both	PRON
aijes-7157	5	2	in	in	ADP
aijes-7157	5	3	private	private	ADJ
aijes-7157	5	4	and	and	CCONJ
aijes-7157	5	5	professional	professional	ADJ
aijes-7157	5	6	life	life	NOUN
aijes-7157	5	7	,	,	PUNCT
aijes-7157	5	8	it	it	PRON
aijes-7157	5	9	is	be	AUX
aijes-7157	5	10	important	important	ADJ
aijes-7157	5	11	to	to	PART
aijes-7157	5	12	be	be	AUX
aijes-7157	5	13	honest	honest	ADJ
aijes-7157	5	14	,	,	PUNCT
aijes-7157	5	15	fair	fair	ADJ
aijes-7157	5	16	,	,	PUNCT
aijes-7157	5	17	and	and	CCONJ
aijes-7157	5	18	a	a	DET
aijes-7157	5	19	good	good	ADJ
aijes-7157	5	20	person	person	NOUN
aijes-7157	5	21	.	.	PUNCT
aijes-7157	6	1	ethics	ethic	NOUN
aijes-7157	6	2	and	and	CCONJ
aijes-7157	6	3	ethical	ethical	ADJ
aijes-7157	6	4	behavior	behavior	NOUN
aijes-7157	6	5	are	be	AUX
aijes-7157	6	6	extremely	extremely	ADV
aijes-7157	6	7	important	important	ADJ
aijes-7157	6	8	in	in	ADP
aijes-7157	6	9	the	the	DET
aijes-7157	6	10	work	work	NOUN
aijes-7157	6	11	of	of	ADP
aijes-7157	6	12	accountants	accountant	NOUN
aijes-7157	6	13	,	,	PUNCT
aijes-7157	6	14	and	and	CCONJ
aijes-7157	6	15	they	they	PRON
aijes-7157	6	16	should	should	AUX
aijes-7157	6	17	apply	apply	VERB
aijes-7157	6	18	the	the	DET
aijes-7157	6	19	code	code	NOUN
aijes-7157	6	20	of	of	ADP
aijes-7157	6	21	professional	professional	ADJ
aijes-7157	6	22	ethics	ethic	NOUN
aijes-7157	6	23	for	for	ADP
aijes-7157	6	24	accountants	accountant	NOUN
aijes-7157	6	25	.	.	PUNCT
aijes-7157	7	1	proper	proper	ADJ
aijes-7157	7	2	application	application	NOUN
aijes-7157	7	3	of	of	ADP
aijes-7157	7	4	professional	professional	ADJ
aijes-7157	7	5	ethics	ethic	NOUN
aijes-7157	7	6	,	,	PUNCT
aijes-7157	7	7	rules	rule	NOUN
aijes-7157	7	8	,	,	PUNCT
aijes-7157	7	9	norms	norm	NOUN
aijes-7157	7	10	,	,	PUNCT
aijes-7157	7	11	laws	law	NOUN
aijes-7157	7	12	,	,	PUNCT
aijes-7157	7	13	principles	principle	NOUN
aijes-7157	7	14	,	,	PUNCT
aijes-7157	7	15	and	and	CCONJ
aijes-7157	7	16	ethical	ethical	ADJ
aijes-7157	7	17	codes	code	NOUN
aijes-7157	7	18	significantly	significantly	ADV
aijes-7157	7	19	contributes	contribute	VERB
aijes-7157	7	20	to	to	ADP
aijes-7157	7	21	a	a	DET
aijes-7157	7	22	positive	positive	ADJ
aijes-7157	7	23	work	work	NOUN
aijes-7157	7	24	environment	environment	NOUN
aijes-7157	7	25	.	.	PUNCT
aijes-7157	8	1	the	the	DET
aijes-7157	8	2	fundamental	fundamental	ADJ
aijes-7157	8	3	beliefs	belief	NOUN
aijes-7157	8	4	and	and	CCONJ
aijes-7157	8	5	value	value	NOUN
aijes-7157	8	6	systems	system	NOUN
aijes-7157	8	7	that	that	PRON
aijes-7157	8	8	accountants	accountant	NOUN
aijes-7157	8	9	apply	apply	VERB
aijes-7157	8	10	affect	affect	VERB
aijes-7157	8	11	their	their	PRON
aijes-7157	8	12	work	work	NOUN
aijes-7157	8	13	and	and	CCONJ
aijes-7157	8	14	,	,	PUNCT
aijes-7157	8	15	consequently	consequently	ADV
aijes-7157	8	16	,	,	PUNCT
aijes-7157	8	17	influence	influence	VERB
aijes-7157	8	18	the	the	DET
aijes-7157	8	19	trust	trust	NOUN
aijes-7157	8	20	in	in	ADP
aijes-7157	8	21	the	the	DET
aijes-7157	8	22	results	result	NOUN
aijes-7157	8	23	of	of	ADP
aijes-7157	8	24	their	their	PRON
aijes-7157	8	25	work	work	NOUN
aijes-7157	8	26	.	.	PUNCT
aijes-7157	9	1	financial	financial	ADJ
aijes-7157	9	2	statements	statement	NOUN
aijes-7157	9	3	provide	provide	VERB
aijes-7157	9	4	information	information	NOUN
aijes-7157	9	5	about	about	ADP
aijes-7157	9	6	an	an	DET
aijes-7157	9	7	organization	organization	NOUN
aijes-7157	9	8	’s	’s	PART
aijes-7157	9	9	operations	operation	NOUN
aijes-7157	9	10	,	,	PUNCT
aijes-7157	9	11	and	and	CCONJ
aijes-7157	9	12	accountants	accountant	NOUN
aijes-7157	9	13	are	be	AUX
aijes-7157	9	14	responsible	responsible	ADJ
aijes-7157	9	15	for	for	ADP
aijes-7157	9	16	ensuring	ensure	VERB
aijes-7157	9	17	that	that	SCONJ
aijes-7157	9	18	this	this	DET
aijes-7157	9	19	information	information	NOUN
aijes-7157	9	20	is	be	AUX
aijes-7157	9	21	accurate	accurate	ADJ
aijes-7157	9	22	and	and	CCONJ
aijes-7157	9	23	reliable	reliable	ADJ
aijes-7157	9	24	.	.	PUNCT
aijes-7157	10	1	nowadays	nowadays	ADV
aijes-7157	10	2	,	,	PUNCT
aijes-7157	10	3	trust	trust	NOUN
aijes-7157	10	4	in	in	ADP
aijes-7157	10	5	financial	financial	ADJ
aijes-7157	10	6	statements	statement	NOUN
aijes-7157	10	7	has	have	AUX
aijes-7157	10	8	been	be	AUX
aijes-7157	10	9	significantly	significantly	ADV
aijes-7157	10	10	damaged	damage	VERB
aijes-7157	10	11	,	,	PUNCT
aijes-7157	10	12	but	but	CCONJ
aijes-7157	10	13	when	when	SCONJ
aijes-7157	10	14	ethical	ethical	ADJ
aijes-7157	10	15	norms	norm	NOUN
aijes-7157	10	16	are	be	AUX
aijes-7157	10	17	visibly	visibly	ADV
aijes-7157	10	18	applied	apply	VERB
aijes-7157	10	19	in	in	ADP
aijes-7157	10	20	the	the	DET
aijes-7157	10	21	behavior	behavior	NOUN
aijes-7157	10	22	of	of	ADP
aijes-7157	10	23	accountants	accountant	NOUN
aijes-7157	10	24	,	,	PUNCT
aijes-7157	10	25	it	it	PRON
aijes-7157	10	26	greatly	greatly	ADV
aijes-7157	10	27	influences	influence	VERB
aijes-7157	10	28	the	the	DET
aijes-7157	10	29	trust	trust	NOUN
aijes-7157	10	30	in	in	ADP
aijes-7157	10	31	their	their	PRON
aijes-7157	10	32	work	work	NOUN
aijes-7157	10	33	and	and	CCONJ
aijes-7157	10	34	the	the	DET
aijes-7157	10	35	accuracy	accuracy	NOUN
aijes-7157	10	36	of	of	ADP
aijes-7157	10	37	the	the	DET
aijes-7157	10	38	data	datum	NOUN
aijes-7157	10	39	presented	present	VERB
aijes-7157	10	40	in	in	ADP
aijes-7157	10	41	financial	financial	ADJ
aijes-7157	10	42	reports	report	NOUN
aijes-7157	10	43	.	.	PUNCT
aijes-7157	11	1	the	the	DET
aijes-7157	11	2	subject	subject	NOUN
aijes-7157	11	3	of	of	ADP
aijes-7157	11	4	this	this	DET
aijes-7157	11	5	research	research	NOUN
aijes-7157	11	6	is	be	AUX
aijes-7157	11	7	to	to	PART
aijes-7157	11	8	determine	determine	VERB
aijes-7157	11	9	how	how	SCONJ
aijes-7157	11	10	significant	significant	ADJ
aijes-7157	11	11	the	the	DET
aijes-7157	11	12	application	application	NOUN
aijes-7157	11	13	of	of	ADP
aijes-7157	11	14	professional	professional	ADJ
aijes-7157	11	15	ethics	ethic	NOUN
aijes-7157	11	16	of	of	ADP
aijes-7157	11	17	accountants	accountant	NOUN
aijes-7157	11	18	is	be	AUX
aijes-7157	11	19	in	in	ADP
aijes-7157	11	20	the	the	DET
aijes-7157	11	21	digital	digital	ADJ
aijes-7157	11	22	age	age	NOUN
aijes-7157	11	23	.	.	PUNCT
aijes-7157	12	1	the	the	DET
aijes-7157	12	2	goal	goal	NOUN
aijes-7157	12	3	is	be	AUX
aijes-7157	12	4	to	to	PART
aijes-7157	12	5	identify	identify	VERB
aijes-7157	12	6	how	how	SCONJ
aijes-7157	12	7	applying	apply	VERB
aijes-7157	12	8	the	the	DET
aijes-7157	12	9	international	international	ADJ
aijes-7157	12	10	code	code	NOUN
aijes-7157	12	11	of	of	ADP
aijes-7157	12	12	ethics	ethic	NOUN
aijes-7157	12	13	for	for	ADP
aijes-7157	12	14	professional	professional	ADJ
aijes-7157	12	15	accountants	accountant	NOUN
aijes-7157	12	16	contributes	contribute	VERB
aijes-7157	12	17	to	to	ADP
aijes-7157	12	18	the	the	DET
aijes-7157	12	19	quality	quality	NOUN
aijes-7157	12	20	of	of	ADP
aijes-7157	12	21	accountants	accountant	NOUN
aijes-7157	12	22	’	'	PUNCT
aijes-7157	12	23	work	work	NOUN
aijes-7157	12	24	.	.	PUNCT
aijes-7157	13	1	the	the	DET
aijes-7157	13	2	paper	paper	NOUN
aijes-7157	13	3	presents	present	VERB
aijes-7157	13	4	the	the	DET
aijes-7157	13	5	most	most	ADV
aijes-7157	13	6	important	important	ADJ
aijes-7157	13	7	results	result	NOUN
aijes-7157	13	8	of	of	ADP
aijes-7157	13	9	empirical	empirical	ADJ
aijes-7157	13	10	research	research	NOUN
aijes-7157	13	11	related	relate	VERB
aijes-7157	13	12	to	to	ADP
aijes-7157	13	13	accountants	accountant	NOUN
aijes-7157	13	14	’	’	PART
aijes-7157	13	15	perceptions	perception	NOUN
aijes-7157	13	16	of	of	ADP
aijes-7157	13	17	the	the	DET
aijes-7157	13	18	importance	importance	NOUN
aijes-7157	13	19	of	of	ADP
aijes-7157	13	20	applying	apply	VERB
aijes-7157	13	21	ethical	ethical	ADJ
aijes-7157	13	22	principles	principle	NOUN
aijes-7157	13	23	in	in	ADP
aijes-7157	13	24	the	the	DET
aijes-7157	13	25	accounting	accounting	NOUN
aijes-7157	13	26	profession	profession	NOUN
aijes-7157	13	27	.	.	PUNCT
aijes-7157	14	1	the	the	DET
aijes-7157	14	2	results	result	NOUN
aijes-7157	14	3	show	show	VERB
aijes-7157	14	4	a	a	DET
aijes-7157	14	5	high	high	ADJ
aijes-7157	14	6	level	level	NOUN
aijes-7157	14	7	of	of	ADP
aijes-7157	14	8	awareness	awareness	NOUN
aijes-7157	14	9	among	among	ADP
aijes-7157	14	10	accountants	accountant	NOUN
aijes-7157	14	11	regarding	regard	VERB
aijes-7157	14	12	the	the	DET
aijes-7157	14	13	importance	importance	NOUN
aijes-7157	14	14	of	of	ADP
aijes-7157	14	15	applying	apply	VERB
aijes-7157	14	16	the	the	DET
aijes-7157	14	17	highest	high	ADJ
aijes-7157	14	18	ethical	ethical	ADJ
aijes-7157	14	19	standards	standard	NOUN
aijes-7157	14	20	,	,	PUNCT
aijes-7157	14	21	which	which	PRON
aijes-7157	14	22	is	be	AUX
aijes-7157	14	23	encouraging	encouraging	ADJ
aijes-7157	14	24	and	and	CCONJ
aijes-7157	14	25	instills	instill	VERB
aijes-7157	14	26	confidence	confidence	NOUN
aijes-7157	14	27	in	in	ADP
aijes-7157	14	28	strengthening	strengthen	VERB
aijes-7157	14	29	the	the	DET
aijes-7157	14	30	integrity	integrity	NOUN
aijes-7157	14	31	of	of	ADP
aijes-7157	14	32	the	the	DET
aijes-7157	14	33	accounting	accounting	NOUN
aijes-7157	14	34	profession	profession	NOUN
aijes-7157	14	35	in	in	ADP
aijes-7157	14	36	the	the	DET
aijes-7157	14	37	future	future	NOUN
aijes-7157	14	38	.	.	PUNCT
aijes-7157	15	1	keywords	keyword	NOUN
aijes-7157	15	2	:	:	PUNCT
aijes-7157	15	3	ethics	ethic	NOUN
aijes-7157	15	4	,	,	PUNCT
aijes-7157	15	5	professional	professional	ADJ
aijes-7157	15	6	ethics	ethic	NOUN
aijes-7157	15	7	of	of	ADP
aijes-7157	15	8	accountants	accountant	NOUN
aijes-7157	15	9	,	,	PUNCT
aijes-7157	15	10	accounting	accounting	NOUN
aijes-7157	15	11	profession	profession	NOUN
aijes-7157	15	12	,	,	PUNCT
aijes-7157	15	13	financial	financial	ADJ
aijes-7157	15	14	reports	report	NOUN
aijes-7157	15	15	introduction	introduction	NOUN
aijes-7157	15	16	accountants	accountant	NOUN
aijes-7157	15	17	perform	perform	VERB
aijes-7157	15	18	their	their	PRON
aijes-7157	15	19	work	work	NOUN
aijes-7157	15	20	by	by	ADP
aijes-7157	15	21	respecting	respect	VERB
aijes-7157	15	22	the	the	DET
aijes-7157	15	23	employer	employer	NOUN
aijes-7157	15	24	’s	’s	PART
aijes-7157	15	25	requirements	requirement	NOUN
aijes-7157	15	26	on	on	ADP
aijes-7157	15	27	one	one	NUM
aijes-7157	15	28	hand	hand	NOUN
aijes-7157	15	29	,	,	PUNCT
aijes-7157	15	30	while	while	SCONJ
aijes-7157	15	31	on	on	ADP
aijes-7157	15	32	the	the	DET
aijes-7157	15	33	other	other	ADJ
aijes-7157	15	34	hand	hand	NOUN
aijes-7157	15	35	,	,	PUNCT
aijes-7157	15	36	they	they	PRON
aijes-7157	15	37	bear	bear	VERB
aijes-7157	15	38	the	the	DET
aijes-7157	15	39	responsibility	responsibility	NOUN
aijes-7157	15	40	to	to	PART
aijes-7157	15	41	carry	carry	VERB
aijes-7157	15	42	out	out	ADP
aijes-7157	15	43	their	their	PRON
aijes-7157	15	44	duties	duty	NOUN
aijes-7157	15	45	professionally	professionally	ADV
aijes-7157	15	46	and	and	CCONJ
aijes-7157	15	47	to	to	PART
aijes-7157	15	48	protect	protect	VERB
aijes-7157	15	49	the	the	DET
aijes-7157	15	50	reputation	reputation	NOUN
aijes-7157	15	51	of	of	ADP
aijes-7157	15	52	the	the	DET
aijes-7157	15	53	accounting	accounting	NOUN
aijes-7157	15	54	profession	profession	NOUN
aijes-7157	15	55	.	.	PUNCT
aijes-7157	16	1	in	in	ADP
aijes-7157	16	2	the	the	DET
aijes-7157	16	3	era	era	NOUN
aijes-7157	16	4	of	of	ADP
aijes-7157	16	5	digitalized	digitalize	VERB
aijes-7157	16	6	business	business	NOUN
aijes-7157	16	7	,	,	PUNCT
aijes-7157	16	8	it	it	PRON
aijes-7157	16	9	is	be	AUX
aijes-7157	16	10	increasingly	increasingly	ADV
aijes-7157	16	11	being	be	AUX
aijes-7157	16	12	discovered	discover	VERB
aijes-7157	16	13	that	that	SCONJ
aijes-7157	16	14	financial	financial	ADJ
aijes-7157	16	15	statements	statement	NOUN
aijes-7157	16	16	do	do	AUX
aijes-7157	16	17	not	not	PART
aijes-7157	16	18	reflect	reflect	VERB
aijes-7157	16	19	the	the	DET
aijes-7157	16	20	true	true	ADJ
aijes-7157	16	21	state	state	NOUN
aijes-7157	16	22	of	of	ADP
aijes-7157	16	23	business	business	NOUN
aijes-7157	16	24	operations	operation	NOUN
aijes-7157	16	25	,	,	PUNCT
aijes-7157	16	26	which	which	PRON
aijes-7157	16	27	raises	raise	VERB
aijes-7157	16	28	the	the	DET
aijes-7157	16	29	need	need	NOUN
aijes-7157	16	30	for	for	ADP
aijes-7157	16	31	further	further	ADJ
aijes-7157	16	32	consideration	consideration	NOUN
aijes-7157	16	33	of	of	ADP
aijes-7157	16	34	business	business	NOUN
aijes-7157	16	35	ethics	ethic	NOUN
aijes-7157	16	36	.	.	PUNCT
aijes-7157	17	1	one	one	NUM
aijes-7157	17	2	of	of	ADP
aijes-7157	17	3	the	the	DET
aijes-7157	17	4	measures	measure	NOUN
aijes-7157	17	5	for	for	ADP
aijes-7157	17	6	preventing	prevent	VERB
aijes-7157	17	7	fraud	fraud	NOUN
aijes-7157	17	8	in	in	ADP
aijes-7157	17	9	financial	financial	ADJ
aijes-7157	17	10	statements	statement	NOUN
aijes-7157	17	11	is	be	AUX
aijes-7157	17	12	the	the	DET
aijes-7157	17	13	establishment	establishment	NOUN
aijes-7157	17	14	of	of	ADP
aijes-7157	17	15	internal	internal	ADJ
aijes-7157	17	16	company	company	NOUN
aijes-7157	17	17	procedures	procedure	NOUN
aijes-7157	17	18	through	through	ADP
aijes-7157	17	19	which	which	PRON
aijes-7157	17	20	internal	internal	ADJ
aijes-7157	17	21	control	control	NOUN
aijes-7157	17	22	is	be	AUX
aijes-7157	17	23	implemented	implement	VERB
aijes-7157	17	24	with	with	ADP
aijes-7157	17	25	the	the	DET
aijes-7157	17	26	aim	aim	NOUN
aijes-7157	17	27	of	of	ADP
aijes-7157	17	28	identifying	identify	VERB
aijes-7157	17	29	which	which	DET
aijes-7157	17	30	actions	action	NOUN
aijes-7157	17	31	and	and	CCONJ
aijes-7157	17	32	transactions	transaction	NOUN
aijes-7157	17	33	are	be	AUX
aijes-7157	17	34	unethical	unethical	ADJ
aijes-7157	17	35	(	(	PUNCT
aijes-7157	17	36	osmanović	osmanović	PROPN
aijes-7157	17	37	&	&	CCONJ
aijes-7157	17	38	jusupović	jusupović	PROPN
aijes-7157	17	39	,	,	PUNCT
aijes-7157	17	40	2019	2019	NUM
aijes-7157	17	41	,	,	PUNCT
aijes-7157	17	42	p.	p.	NOUN
aijes-7157	17	43	293	293	NUM
aijes-7157	17	44	)	)	PUNCT
aijes-7157	17	45	.	.	PUNCT
aijes-7157	18	1	https://orcid.org/0009-0005-1012-8950	https://orcid.org/0009-0005-1012-8950	PROPN
aijes-7157	18	2	mailto:azira.osmanovic1@gmail.com	mailto:azira.osmanovic1@gmail.com	X
aijes-7157	18	3	https://orcid.org/0009-0009-9141-4586	https://orcid.org/0009-0009-9141-4586	PROPN
aijes-7157	18	4	mailto:damir-saric@hotmail.com	mailto:damir-saric@hotmail.com	X
aijes-7157	18	5	the	the	DET
aijes-7157	18	6	importance	importance	NOUN
aijes-7157	18	7	of	of	ADP
aijes-7157	18	8	professional	professional	ADJ
aijes-7157	18	9	ethics	ethic	NOUN
aijes-7157	18	10	for	for	ADP
aijes-7157	18	11	accountants	accountant	NOUN
aijes-7157	18	12	in	in	ADP
aijes-7157	18	13	the	the	DET
aijes-7157	18	14	digital	digital	ADJ
aijes-7157	18	15	age	age	NOUN
aijes-7157	18	16	264	264	NUM
aijes-7157	18	17	serious	serious	ADJ
aijes-7157	18	18	disruptions	disruption	NOUN
aijes-7157	18	19	in	in	ADP
aijes-7157	18	20	economic	economic	ADJ
aijes-7157	18	21	processes	process	NOUN
aijes-7157	18	22	and	and	CCONJ
aijes-7157	18	23	human	human	ADJ
aijes-7157	18	24	relations	relation	NOUN
aijes-7157	18	25	indicate	indicate	VERB
aijes-7157	18	26	the	the	DET
aijes-7157	18	27	importance	importance	NOUN
aijes-7157	18	28	of	of	ADP
aijes-7157	18	29	applying	apply	VERB
aijes-7157	18	30	ethics	ethic	NOUN
aijes-7157	18	31	in	in	ADP
aijes-7157	18	32	business	business	NOUN
aijes-7157	18	33	practices	practice	NOUN
aijes-7157	18	34	.	.	PUNCT
aijes-7157	19	1	in	in	ADP
aijes-7157	19	2	order	order	NOUN
aijes-7157	19	3	to	to	PART
aijes-7157	19	4	ensure	ensure	VERB
aijes-7157	19	5	dignity	dignity	NOUN
aijes-7157	19	6	and	and	CCONJ
aijes-7157	19	7	restore	restore	VERB
aijes-7157	19	8	trust	trust	NOUN
aijes-7157	19	9	in	in	ADP
aijes-7157	19	10	the	the	DET
aijes-7157	19	11	accounting	accounting	NOUN
aijes-7157	19	12	profession	profession	NOUN
aijes-7157	19	13	,	,	PUNCT
aijes-7157	19	14	accountants	accountant	NOUN
aijes-7157	19	15	are	be	AUX
aijes-7157	19	16	required	require	VERB
aijes-7157	19	17	to	to	PART
aijes-7157	19	18	behave	behave	VERB
aijes-7157	19	19	in	in	ADP
aijes-7157	19	20	accordance	accordance	NOUN
aijes-7157	19	21	with	with	ADP
aijes-7157	19	22	specific	specific	ADJ
aijes-7157	19	23	rules	rule	NOUN
aijes-7157	19	24	defined	define	VERB
aijes-7157	19	25	in	in	ADP
aijes-7157	19	26	codes	code	NOUN
aijes-7157	19	27	of	of	ADP
aijes-7157	19	28	ethics	ethic	NOUN
aijes-7157	19	29	,	,	PUNCT
aijes-7157	19	30	which	which	PRON
aijes-7157	19	31	primarily	primarily	ADV
aijes-7157	19	32	emphasize	emphasize	VERB
aijes-7157	19	33	moral	moral	ADJ
aijes-7157	19	34	norms	norm	NOUN
aijes-7157	19	35	in	in	ADP
aijes-7157	19	36	behavior	behavior	NOUN
aijes-7157	19	37	.	.	PUNCT
aijes-7157	20	1	in	in	ADP
aijes-7157	20	2	addition	addition	NOUN
aijes-7157	20	3	to	to	ADP
aijes-7157	20	4	professional	professional	ADJ
aijes-7157	20	5	ethics	ethic	NOUN
aijes-7157	20	6	,	,	PUNCT
aijes-7157	20	7	accountants	accountant	NOUN
aijes-7157	20	8	are	be	AUX
aijes-7157	20	9	also	also	ADV
aijes-7157	20	10	obligated	obligate	VERB
aijes-7157	20	11	to	to	PART
aijes-7157	20	12	comply	comply	VERB
aijes-7157	20	13	with	with	ADP
aijes-7157	20	14	applicable	applicable	ADJ
aijes-7157	20	15	legal	legal	ADJ
aijes-7157	20	16	regulations	regulation	NOUN
aijes-7157	20	17	.	.	PUNCT
aijes-7157	21	1	the	the	DET
aijes-7157	21	2	code	code	NOUN
aijes-7157	21	3	of	of	ADP
aijes-7157	21	4	ethics	ethic	NOUN
aijes-7157	21	5	for	for	ADP
aijes-7157	21	6	professional	professional	ADJ
aijes-7157	21	7	accountants	accountant	NOUN
aijes-7157	21	8	aims	aim	VERB
aijes-7157	21	9	for	for	SCONJ
aijes-7157	21	10	accountants	accountant	NOUN
aijes-7157	21	11	to	to	PART
aijes-7157	21	12	carry	carry	VERB
aijes-7157	21	13	out	out	ADP
aijes-7157	21	14	their	their	PRON
aijes-7157	21	15	professional	professional	ADJ
aijes-7157	21	16	duties	duty	NOUN
aijes-7157	21	17	with	with	ADP
aijes-7157	21	18	integrity	integrity	NOUN
aijes-7157	21	19	,	,	PUNCT
aijes-7157	21	20	objectivity	objectivity	NOUN
aijes-7157	21	21	,	,	PUNCT
aijes-7157	21	22	professional	professional	ADJ
aijes-7157	21	23	competence	competence	NOUN
aijes-7157	21	24	and	and	CCONJ
aijes-7157	21	25	due	due	ADJ
aijes-7157	21	26	care	care	NOUN
aijes-7157	21	27	,	,	PUNCT
aijes-7157	21	28	confidentiality	confidentiality	NOUN
aijes-7157	21	29	,	,	PUNCT
aijes-7157	21	30	and	and	CCONJ
aijes-7157	21	31	professional	professional	ADJ
aijes-7157	21	32	behavior	behavior	NOUN
aijes-7157	21	33	.	.	PUNCT
aijes-7157	22	1	segregation	segregation	NOUN
aijes-7157	22	2	of	of	ADP
aijes-7157	22	3	duties	duty	NOUN
aijes-7157	22	4	is	be	AUX
aijes-7157	22	5	one	one	NUM
aijes-7157	22	6	of	of	ADP
aijes-7157	22	7	the	the	DET
aijes-7157	22	8	fundamental	fundamental	ADJ
aijes-7157	22	9	control	control	NOUN
aijes-7157	22	10	procedures	procedure	NOUN
aijes-7157	22	11	that	that	PRON
aijes-7157	22	12	reduces	reduce	VERB
aijes-7157	22	13	the	the	DET
aijes-7157	22	14	likelihood	likelihood	NOUN
aijes-7157	22	15	of	of	ADP
aijes-7157	22	16	an	an	DET
aijes-7157	22	17	employee	employee	NOUN
aijes-7157	22	18	being	be	AUX
aijes-7157	22	19	able	able	ADJ
aijes-7157	22	20	to	to	PART
aijes-7157	22	21	commit	commit	VERB
aijes-7157	22	22	and	and	CCONJ
aijes-7157	22	23	conceal	conceal	VERB
aijes-7157	22	24	errors	error	NOUN
aijes-7157	22	25	,	,	PUNCT
aijes-7157	22	26	irregularities	irregularity	NOUN
aijes-7157	22	27	,	,	PUNCT
aijes-7157	22	28	or	or	CCONJ
aijes-7157	22	29	fraud	fraud	NOUN
aijes-7157	22	30	(	(	PUNCT
aijes-7157	22	31	osmanović	osmanović	PROPN
aijes-7157	22	32	&	&	CCONJ
aijes-7157	22	33	šarić	šarić	PROPN
aijes-7157	22	34	,	,	PUNCT
aijes-7157	22	35	2024	2024	NUM
aijes-7157	22	36	,	,	PUNCT
aijes-7157	22	37	p.	p.	NOUN
aijes-7157	22	38	306	306	NUM
aijes-7157	22	39	)	)	PUNCT
aijes-7157	22	40	.	.	PUNCT
aijes-7157	23	1	this	this	DET
aijes-7157	23	2	paper	paper	NOUN
aijes-7157	23	3	presents	present	VERB
aijes-7157	23	4	the	the	DET
aijes-7157	23	5	basic	basic	ADJ
aijes-7157	23	6	characteristics	characteristic	NOUN
aijes-7157	23	7	and	and	CCONJ
aijes-7157	23	8	principles	principle	NOUN
aijes-7157	23	9	of	of	ADP
aijes-7157	23	10	professional	professional	ADJ
aijes-7157	23	11	ethics	ethic	NOUN
aijes-7157	23	12	for	for	ADP
aijes-7157	23	13	accountants	accountant	NOUN
aijes-7157	23	14	,	,	PUNCT
aijes-7157	23	15	as	as	ADV
aijes-7157	23	16	well	well	ADV
aijes-7157	23	17	as	as	ADP
aijes-7157	23	18	how	how	SCONJ
aijes-7157	23	19	professional	professional	ADJ
aijes-7157	23	20	ethics	ethic	NOUN
aijes-7157	23	21	contribute	contribute	VERB
aijes-7157	23	22	to	to	ADP
aijes-7157	23	23	the	the	DET
aijes-7157	23	24	reliability	reliability	NOUN
aijes-7157	23	25	of	of	ADP
aijes-7157	23	26	financial	financial	ADJ
aijes-7157	23	27	reporting	reporting	NOUN
aijes-7157	23	28	.	.	PUNCT
aijes-7157	24	1	in	in	ADP
aijes-7157	24	2	relation	relation	NOUN
aijes-7157	24	3	to	to	ADP
aijes-7157	24	4	the	the	DET
aijes-7157	24	5	above	above	NOUN
aijes-7157	24	6	,	,	PUNCT
aijes-7157	24	7	an	an	DET
aijes-7157	24	8	empirical	empirical	ADJ
aijes-7157	24	9	study	study	NOUN
aijes-7157	24	10	was	be	AUX
aijes-7157	24	11	conducted	conduct	VERB
aijes-7157	24	12	on	on	ADP
aijes-7157	24	13	the	the	DET
aijes-7157	24	14	impact	impact	NOUN
aijes-7157	24	15	of	of	ADP
aijes-7157	24	16	applying	apply	VERB
aijes-7157	24	17	the	the	DET
aijes-7157	24	18	international	international	ADJ
aijes-7157	24	19	code	code	NOUN
aijes-7157	24	20	of	of	ADP
aijes-7157	24	21	professional	professional	ADJ
aijes-7157	24	22	ethics	ethic	NOUN
aijes-7157	24	23	on	on	ADP
aijes-7157	24	24	the	the	DET
aijes-7157	24	25	quality	quality	NOUN
aijes-7157	24	26	performance	performance	NOUN
aijes-7157	24	27	of	of	ADP
aijes-7157	24	28	accounting	accounting	NOUN
aijes-7157	24	29	work	work	NOUN
aijes-7157	24	30	.	.	PUNCT
aijes-7157	25	1	i.	i.	PROPN
aijes-7157	25	2	theoretical	theoretical	ADJ
aijes-7157	25	3	basis	basis	NOUN
aijes-7157	25	4	of	of	ADP
aijes-7157	25	5	the	the	DET
aijes-7157	25	6	research	research	NOUN
aijes-7157	25	7	i.1	i.1	NOUN
aijes-7157	25	8	.	.	PUNCT
aijes-7157	26	1	the	the	DET
aijes-7157	26	2	term	term	NOUN
aijes-7157	26	3	of	of	ADP
aijes-7157	26	4	creative	creative	ADJ
aijes-7157	26	5	accounting	accounting	NOUN
aijes-7157	26	6	the	the	DET
aijes-7157	26	7	word	word	NOUN
aijes-7157	26	8	ethics	ethic	NOUN
aijes-7157	26	9	originates	originate	NOUN
aijes-7157	26	10	from	from	ADP
aijes-7157	26	11	the	the	DET
aijes-7157	26	12	latin	latin	ADJ
aijes-7157	26	13	word	word	NOUN
aijes-7157	26	14	meaning	mean	VERB
aijes-7157	26	15	morality	morality	NOUN
aijes-7157	26	16	.	.	PUNCT
aijes-7157	27	1	ethics	ethic	NOUN
aijes-7157	27	2	is	be	AUX
aijes-7157	27	3	“	"	PUNCT
aijes-7157	27	4	a	a	DET
aijes-7157	27	5	philosophical	philosophical	ADJ
aijes-7157	27	6	discipline	discipline	NOUN
aijes-7157	27	7	that	that	PRON
aijes-7157	27	8	examines	examine	VERB
aijes-7157	27	9	the	the	DET
aijes-7157	27	10	goals	goal	NOUN
aijes-7157	27	11	and	and	CCONJ
aijes-7157	27	12	meaning	meaning	NOUN
aijes-7157	27	13	of	of	ADP
aijes-7157	27	14	moral	moral	ADJ
aijes-7157	27	15	desires	desire	NOUN
aijes-7157	27	16	,	,	PUNCT
aijes-7157	27	17	the	the	DET
aijes-7157	27	18	fundamental	fundamental	ADJ
aijes-7157	27	19	criteria	criterion	NOUN
aijes-7157	27	20	for	for	ADP
aijes-7157	27	21	evaluating	evaluate	VERB
aijes-7157	27	22	moral	moral	ADJ
aijes-7157	27	23	acts	act	NOUN
aijes-7157	27	24	,	,	PUNCT
aijes-7157	27	25	as	as	ADV
aijes-7157	27	26	well	well	ADV
aijes-7157	27	27	as	as	ADP
aijes-7157	27	28	the	the	DET
aijes-7157	27	29	basis	basis	NOUN
aijes-7157	27	30	and	and	CCONJ
aijes-7157	27	31	source	source	NOUN
aijes-7157	27	32	of	of	ADP
aijes-7157	27	33	morality	morality	NOUN
aijes-7157	27	34	in	in	ADP
aijes-7157	27	35	general	general	ADJ
aijes-7157	27	36	”	"	PUNCT
aijes-7157	27	37	(	(	PUNCT
aijes-7157	27	38	sever	sever	PROPN
aijes-7157	27	39	,	,	PUNCT
aijes-7157	27	40	tušek	tušek	PRON
aijes-7157	27	41	&	&	CCONJ
aijes-7157	27	42	žager	žager	PROPN
aijes-7157	27	43	,	,	PUNCT
aijes-7157	27	44	2012	2012	NUM
aijes-7157	27	45	,	,	PUNCT
aijes-7157	27	46	p.	p.	NOUN
aijes-7157	27	47	164	164	NUM
aijes-7157	27	48	)	)	PUNCT
aijes-7157	27	49	.	.	PUNCT
aijes-7157	28	1	the	the	DET
aijes-7157	28	2	results	result	NOUN
aijes-7157	28	3	show	show	VERB
aijes-7157	28	4	that	that	SCONJ
aijes-7157	28	5	companies	company	NOUN
aijes-7157	28	6	where	where	SCONJ
aijes-7157	28	7	organizational	organizational	ADJ
aijes-7157	28	8	culture	culture	NOUN
aijes-7157	28	9	and	and	CCONJ
aijes-7157	28	10	work	work	NOUN
aijes-7157	28	11	climate	climate	NOUN
aijes-7157	28	12	are	be	AUX
aijes-7157	28	13	ethically	ethically	ADV
aijes-7157	28	14	oriented	orient	VERB
aijes-7157	28	15	,	,	PUNCT
aijes-7157	28	16	and	and	CCONJ
aijes-7157	28	17	where	where	SCONJ
aijes-7157	28	18	written	write	VERB
aijes-7157	28	19	codes	code	NOUN
aijes-7157	28	20	of	of	ADP
aijes-7157	28	21	ethics	ethic	NOUN
aijes-7157	28	22	exist	exist	VERB
aijes-7157	28	23	,	,	PUNCT
aijes-7157	28	24	are	be	AUX
aijes-7157	28	25	more	more	ADV
aijes-7157	28	26	successful	successful	ADJ
aijes-7157	28	27	in	in	ADP
aijes-7157	28	28	raising	raise	VERB
aijes-7157	28	29	employees	employee	NOUN
aijes-7157	28	30	'	'	PART
aijes-7157	28	31	awareness	awareness	NOUN
aijes-7157	28	32	of	of	ADP
aijes-7157	28	33	appropriate	appropriate	ADJ
aijes-7157	28	34	ethical	ethical	ADJ
aijes-7157	28	35	behavior	behavior	NOUN
aijes-7157	28	36	(	(	PUNCT
aijes-7157	28	37	gibson	gibson	PROPN
aijes-7157	28	38	et	et	PROPN
aijes-7157	28	39	al	al	PROPN
aijes-7157	28	40	.	.	PROPN
aijes-7157	28	41	,	,	PUNCT
aijes-7157	28	42	2009	2009	NUM
aijes-7157	28	43	,	,	PUNCT
aijes-7157	28	44	p.	p.	NOUN
aijes-7157	28	45	467	467	NUM
aijes-7157	28	46	)	)	PUNCT
aijes-7157	28	47	.	.	PUNCT
aijes-7157	29	1	the	the	DET
aijes-7157	29	2	system	system	NOUN
aijes-7157	29	3	of	of	ADP
aijes-7157	29	4	moral	moral	ADJ
aijes-7157	29	5	values	value	NOUN
aijes-7157	29	6	of	of	ADP
aijes-7157	29	7	every	every	DET
aijes-7157	29	8	individual	individual	NOUN
aijes-7157	29	9	is	be	AUX
aijes-7157	29	10	developed	develop	VERB
aijes-7157	29	11	and	and	CCONJ
aijes-7157	29	12	acquired	acquire	VERB
aijes-7157	29	13	from	from	ADP
aijes-7157	29	14	early	early	ADJ
aijes-7157	29	15	childhood	childhood	NOUN
aijes-7157	29	16	within	within	ADP
aijes-7157	29	17	the	the	DET
aijes-7157	29	18	family	family	NOUN
aijes-7157	29	19	,	,	PUNCT
aijes-7157	29	20	but	but	CCONJ
aijes-7157	29	21	under	under	ADP
aijes-7157	29	22	the	the	DET
aijes-7157	29	23	influence	influence	NOUN
aijes-7157	29	24	of	of	ADP
aijes-7157	29	25	the	the	DET
aijes-7157	29	26	environment	environment	NOUN
aijes-7157	29	27	and	and	CCONJ
aijes-7157	29	28	the	the	DET
aijes-7157	29	29	society	society	NOUN
aijes-7157	29	30	in	in	ADP
aijes-7157	29	31	which	which	PRON
aijes-7157	29	32	the	the	DET
aijes-7157	29	33	individual	individual	ADJ
aijes-7157	29	34	lives	live	VERB
aijes-7157	29	35	,	,	PUNCT
aijes-7157	29	36	changes	change	NOUN
aijes-7157	29	37	to	to	ADP
aijes-7157	29	38	the	the	DET
aijes-7157	29	39	acquired	acquire	VERB
aijes-7157	29	40	moral	moral	ADJ
aijes-7157	29	41	values	value	NOUN
aijes-7157	29	42	can	can	AUX
aijes-7157	29	43	occur	occur	VERB
aijes-7157	29	44	.	.	PUNCT
aijes-7157	30	1	ethics	ethic	NOUN
aijes-7157	30	2	as	as	ADP
aijes-7157	30	3	a	a	DET
aijes-7157	30	4	scientific	scientific	ADJ
aijes-7157	30	5	discipline	discipline	NOUN
aijes-7157	30	6	studies	study	NOUN
aijes-7157	30	7	the	the	DET
aijes-7157	30	8	principles	principle	NOUN
aijes-7157	30	9	of	of	ADP
aijes-7157	30	10	proper	proper	ADJ
aijes-7157	30	11	,	,	PUNCT
aijes-7157	30	12	good	good	ADJ
aijes-7157	30	13	,	,	PUNCT
aijes-7157	30	14	and	and	CCONJ
aijes-7157	30	15	moral	moral	ADJ
aijes-7157	30	16	action	action	NOUN
aijes-7157	30	17	,	,	PUNCT
aijes-7157	30	18	and	and	CCONJ
aijes-7157	30	19	ethical	ethical	ADJ
aijes-7157	30	20	principles	principle	NOUN
aijes-7157	30	21	determine	determine	VERB
aijes-7157	30	22	what	what	PRON
aijes-7157	30	23	is	be	AUX
aijes-7157	30	24	acceptable	acceptable	ADJ
aijes-7157	30	25	and	and	CCONJ
aijes-7157	30	26	unacceptable	unacceptable	ADJ
aijes-7157	30	27	behavior	behavior	NOUN
aijes-7157	30	28	.	.	PUNCT
aijes-7157	31	1	in	in	ADP
aijes-7157	31	2	the	the	DET
aijes-7157	31	3	digital	digital	ADJ
aijes-7157	31	4	age	age	NOUN
aijes-7157	31	5	,	,	PUNCT
aijes-7157	31	6	ethics	ethic	NOUN
aijes-7157	31	7	in	in	ADP
aijes-7157	31	8	business	business	NOUN
aijes-7157	31	9	is	be	AUX
aijes-7157	31	10	given	give	VERB
aijes-7157	31	11	special	special	ADJ
aijes-7157	31	12	importance	importance	NOUN
aijes-7157	31	13	and	and	CCONJ
aijes-7157	31	14	attention	attention	NOUN
aijes-7157	31	15	.	.	PUNCT
aijes-7157	32	1	business	business	NOUN
aijes-7157	32	2	ethics	ethic	NOUN
aijes-7157	32	3	can	can	AUX
aijes-7157	32	4	be	be	AUX
aijes-7157	32	5	defined	define	VERB
aijes-7157	32	6	as	as	ADP
aijes-7157	32	7	'	'	PUNCT
aijes-7157	32	8	the	the	DET
aijes-7157	32	9	ability	ability	NOUN
aijes-7157	32	10	to	to	PART
aijes-7157	32	11	reflect	reflect	VERB
aijes-7157	32	12	on	on	ADP
aijes-7157	32	13	values	value	NOUN
aijes-7157	32	14	in	in	ADP
aijes-7157	32	15	the	the	DET
aijes-7157	32	16	decision	decision	NOUN
aijes-7157	32	17	-	-	PUNCT
aijes-7157	32	18	making	make	VERB
aijes-7157	32	19	process	process	NOUN
aijes-7157	32	20	in	in	ADP
aijes-7157	32	21	corporations	corporation	NOUN
aijes-7157	32	22	,	,	PUNCT
aijes-7157	32	23	in	in	ADP
aijes-7157	32	24	order	order	NOUN
aijes-7157	32	25	to	to	PART
aijes-7157	32	26	determine	determine	VERB
aijes-7157	32	27	how	how	SCONJ
aijes-7157	32	28	these	these	DET
aijes-7157	32	29	values	value	NOUN
aijes-7157	32	30	and	and	CCONJ
aijes-7157	32	31	decisions	decision	NOUN
aijes-7157	32	32	affect	affect	VERB
aijes-7157	32	33	different	different	ADJ
aijes-7157	32	34	stakeholder	stakeholder	NOUN
aijes-7157	32	35	groups	group	NOUN
aijes-7157	32	36	and	and	CCONJ
aijes-7157	32	37	to	to	PART
aijes-7157	32	38	identify	identify	VERB
aijes-7157	32	39	how	how	SCONJ
aijes-7157	32	40	managers	manager	NOUN
aijes-7157	32	41	can	can	AUX
aijes-7157	32	42	use	use	VERB
aijes-7157	32	43	these	these	DET
aijes-7157	32	44	insights	insight	NOUN
aijes-7157	32	45	'	'	PART
aijes-7157	32	46	(	(	PUNCT
aijes-7157	32	47	certo	certo	X
aijes-7157	32	48	&	&	CCONJ
aijes-7157	32	49	certo	certo	PROPN
aijes-7157	32	50	,	,	PUNCT
aijes-7157	32	51	2006	2006	NUM
aijes-7157	32	52	,	,	PUNCT
aijes-7157	32	53	p.	p.	NOUN
aijes-7157	32	54	66	66	NUM
aijes-7157	32	55	)	)	PUNCT
aijes-7157	32	56	.	.	PUNCT
aijes-7157	33	1	every	every	DET
aijes-7157	33	2	organization	organization	NOUN
aijes-7157	33	3	strives	strive	VERB
aijes-7157	33	4	to	to	PART
aijes-7157	33	5	have	have	VERB
aijes-7157	33	6	employees	employee	NOUN
aijes-7157	33	7	who	who	PRON
aijes-7157	33	8	are	be	AUX
aijes-7157	33	9	professional	professional	ADJ
aijes-7157	33	10	and	and	CCONJ
aijes-7157	33	11	competent	competent	ADJ
aijes-7157	33	12	,	,	PUNCT
aijes-7157	33	13	but	but	CCONJ
aijes-7157	33	14	in	in	ADP
aijes-7157	33	15	addition	addition	NOUN
aijes-7157	33	16	,	,	PUNCT
aijes-7157	33	17	it	it	PRON
aijes-7157	33	18	is	be	AUX
aijes-7157	33	19	especially	especially	ADV
aijes-7157	33	20	important	important	ADJ
aijes-7157	33	21	that	that	SCONJ
aijes-7157	33	22	employees	employee	NOUN
aijes-7157	33	23	possess	possess	VERB
aijes-7157	33	24	certain	certain	ADJ
aijes-7157	33	25	moral	moral	ADJ
aijes-7157	33	26	qualities	quality	NOUN
aijes-7157	33	27	and	and	CCONJ
aijes-7157	33	28	adhere	adhere	VERB
aijes-7157	33	29	to	to	ADP
aijes-7157	33	30	the	the	DET
aijes-7157	33	31	rules	rule	NOUN
aijes-7157	33	32	and	and	CCONJ
aijes-7157	33	33	norms	norm	NOUN
aijes-7157	33	34	of	of	ADP
aijes-7157	33	35	ethical	ethical	ADJ
aijes-7157	33	36	behavior	behavior	NOUN
aijes-7157	33	37	.	.	PUNCT
aijes-7157	34	1	the	the	DET
aijes-7157	34	2	application	application	NOUN
aijes-7157	34	3	of	of	ADP
aijes-7157	34	4	ethical	ethical	ADJ
aijes-7157	34	5	behavior	behavior	NOUN
aijes-7157	34	6	in	in	ADP
aijes-7157	34	7	an	an	DET
aijes-7157	34	8	organization	organization	NOUN
aijes-7157	34	9	depends	depend	VERB
aijes-7157	34	10	on	on	ADP
aijes-7157	34	11	the	the	DET
aijes-7157	34	12	individual	individual	NOUN
aijes-7157	34	13	,	,	PUNCT
aijes-7157	34	14	but	but	CCONJ
aijes-7157	34	15	it	it	PRON
aijes-7157	34	16	also	also	ADV
aijes-7157	34	17	largely	largely	ADV
aijes-7157	34	18	depends	depend	VERB
aijes-7157	34	19	on	on	ADP
aijes-7157	34	20	whether	whether	SCONJ
aijes-7157	34	21	the	the	DET
aijes-7157	34	22	organization	organization	NOUN
aijes-7157	34	23	has	have	AUX
aijes-7157	34	24	established	establish	VERB
aijes-7157	34	25	written	write	VERB
aijes-7157	34	26	rules	rule	NOUN
aijes-7157	34	27	of	of	ADP
aijes-7157	34	28	ethical	ethical	ADJ
aijes-7157	34	29	conduct	conduct	NOUN
aijes-7157	34	30	.	.	PUNCT
aijes-7157	35	1	internal	internal	ADJ
aijes-7157	35	2	control	control	NOUN
aijes-7157	35	3	plays	play	VERB
aijes-7157	35	4	an	an	DET
aijes-7157	35	5	increasingly	increasingly	ADV
aijes-7157	35	6	important	important	ADJ
aijes-7157	35	7	role	role	NOUN
aijes-7157	35	8	and	and	CCONJ
aijes-7157	35	9	is	be	AUX
aijes-7157	35	10	reflected	reflect	VERB
aijes-7157	35	11	in	in	ADP
aijes-7157	35	12	the	the	DET
aijes-7157	35	13	protection	protection	NOUN
aijes-7157	35	14	of	of	ADP
aijes-7157	35	15	assets	asset	NOUN
aijes-7157	35	16	,	,	PUNCT
aijes-7157	35	17	and	and	CCONJ
aijes-7157	35	18	in	in	ADP
aijes-7157	35	19	the	the	DET
aijes-7157	35	20	prevention	prevention	NOUN
aijes-7157	35	21	and	and	CCONJ
aijes-7157	35	22	detection	detection	NOUN
aijes-7157	35	23	of	of	ADP
aijes-7157	35	24	fraud	fraud	NOUN
aijes-7157	35	25	and	and	CCONJ
aijes-7157	35	26	irregularities	irregularity	NOUN
aijes-7157	35	27	that	that	PRON
aijes-7157	35	28	may	may	AUX
aijes-7157	35	29	occur	occur	VERB
aijes-7157	35	30	during	during	ADP
aijes-7157	35	31	business	business	NOUN
aijes-7157	35	32	operations	operation	NOUN
aijes-7157	35	33	(	(	PUNCT
aijes-7157	35	34	osmanović	osmanović	PROPN
aijes-7157	35	35	&	&	CCONJ
aijes-7157	35	36	šarić	šarić	PROPN
aijes-7157	35	37	,	,	PUNCT
aijes-7157	35	38	2023	2023	NUM
aijes-7157	35	39	,	,	PUNCT
aijes-7157	35	40	p.	p.	NOUN
aijes-7157	35	41	95	95	NUM
aijes-7157	35	42	)	)	PUNCT
aijes-7157	35	43	.	.	PUNCT
aijes-7157	36	1	business	business	NOUN
aijes-7157	36	2	ethics	ethic	NOUN
aijes-7157	36	3	is	be	AUX
aijes-7157	36	4	a	a	DET
aijes-7157	36	5	system	system	NOUN
aijes-7157	36	6	of	of	ADP
aijes-7157	36	7	business	business	NOUN
aijes-7157	36	8	principles	principle	NOUN
aijes-7157	36	9	or	or	CCONJ
aijes-7157	36	10	values	value	NOUN
aijes-7157	36	11	aimed	aim	VERB
aijes-7157	36	12	at	at	ADP
aijes-7157	36	13	harmonizing	harmonize	VERB
aijes-7157	36	14	business	business	NOUN
aijes-7157	36	15	efficiency	efficiency	NOUN
aijes-7157	36	16	with	with	ADP
aijes-7157	36	17	the	the	DET
aijes-7157	36	18	ethical	ethical	ADJ
aijes-7157	36	19	dimension	dimension	NOUN
aijes-7157	36	20	of	of	ADP
aijes-7157	36	21	operations	operation	NOUN
aijes-7157	36	22	(	(	PUNCT
aijes-7157	36	23	hunjet	hunjet	PROPN
aijes-7157	36	24	&	&	CCONJ
aijes-7157	36	25	kozina	kozina	PROPN
aijes-7157	36	26	,	,	PUNCT
aijes-7157	36	27	2014	2014	NUM
aijes-7157	36	28	,	,	PUNCT
aijes-7157	36	29	p.	p.	NOUN
aijes-7157	36	30	192	192	NUM
aijes-7157	36	31	)	)	PUNCT
aijes-7157	36	32	.	.	PUNCT
aijes-7157	37	1	business	business	NOUN
aijes-7157	37	2	ethics	ethic	NOUN
aijes-7157	37	3	represents	represent	VERB
aijes-7157	37	4	a	a	DET
aijes-7157	37	5	code	code	NOUN
aijes-7157	37	6	of	of	ADP
aijes-7157	37	7	conduct	conduct	NOUN
aijes-7157	37	8	accepted	accept	VERB
aijes-7157	37	9	in	in	ADP
aijes-7157	37	10	the	the	DET
aijes-7157	37	11	business	business	NOUN
aijes-7157	37	12	world	world	NOUN
aijes-7157	37	13	,	,	PUNCT
aijes-7157	37	14	which	which	PRON
aijes-7157	37	15	protects	protect	VERB
aijes-7157	37	16	azira	azira	PROPN
aijes-7157	37	17	osmanović	osmanović	PROPN
aijes-7157	37	18	,	,	PUNCT
aijes-7157	37	19	damir	damir	PROPN
aijes-7157	37	20	šarić	šarić	PROPN
aijes-7157	37	21	265	265	NUM
aijes-7157	37	22	both	both	CCONJ
aijes-7157	37	23	the	the	DET
aijes-7157	37	24	organization	organization	NOUN
aijes-7157	37	25	and	and	CCONJ
aijes-7157	37	26	its	its	PRON
aijes-7157	37	27	employees	employee	NOUN
aijes-7157	37	28	,	,	PUNCT
aijes-7157	37	29	and	and	CCONJ
aijes-7157	37	30	has	have	AUX
aijes-7157	37	31	therefore	therefore	ADV
aijes-7157	37	32	become	become	VERB
aijes-7157	37	33	an	an	DET
aijes-7157	37	34	integral	integral	ADJ
aijes-7157	37	35	part	part	NOUN
aijes-7157	37	36	of	of	ADP
aijes-7157	37	37	the	the	DET
aijes-7157	37	38	modern	modern	ADJ
aijes-7157	37	39	business	business	NOUN
aijes-7157	37	40	environment	environment	NOUN
aijes-7157	37	41	.	.	PUNCT
aijes-7157	38	1	accounting	accounting	NOUN
aijes-7157	38	2	ethics	ethic	NOUN
aijes-7157	38	3	is	be	AUX
aijes-7157	38	4	defined	define	VERB
aijes-7157	38	5	as	as	ADP
aijes-7157	38	6	a	a	DET
aijes-7157	38	7	set	set	NOUN
aijes-7157	38	8	of	of	ADP
aijes-7157	38	9	generally	generally	ADV
aijes-7157	38	10	accepted	accept	VERB
aijes-7157	38	11	moral	moral	ADJ
aijes-7157	38	12	norms	norm	NOUN
aijes-7157	38	13	based	base	VERB
aijes-7157	38	14	on	on	ADP
aijes-7157	38	15	ethical	ethical	ADJ
aijes-7157	38	16	values	value	NOUN
aijes-7157	38	17	required	require	VERB
aijes-7157	38	18	when	when	SCONJ
aijes-7157	38	19	preparing	prepare	VERB
aijes-7157	38	20	and	and	CCONJ
aijes-7157	38	21	presenting	present	VERB
aijes-7157	38	22	financial	financial	ADJ
aijes-7157	38	23	information	information	NOUN
aijes-7157	38	24	related	relate	VERB
aijes-7157	38	25	to	to	ADP
aijes-7157	38	26	a	a	DET
aijes-7157	38	27	specific	specific	ADJ
aijes-7157	38	28	institution	institution	NOUN
aijes-7157	38	29	or	or	CCONJ
aijes-7157	38	30	company	company	NOUN
aijes-7157	38	31	(	(	PUNCT
aijes-7157	38	32	bedeković	bedeković	NOUN
aijes-7157	38	33	,	,	PUNCT
aijes-7157	38	34	2013	2013	NUM
aijes-7157	38	35	,	,	PUNCT
aijes-7157	38	36	p.	p.	NOUN
aijes-7157	38	37	103	103	NUM
aijes-7157	38	38	)	)	PUNCT
aijes-7157	38	39	.	.	PUNCT
aijes-7157	39	1	i.2	i.2	PROPN
aijes-7157	39	2	.	.	PUNCT
aijes-7157	40	1	fundamental	fundamental	ADJ
aijes-7157	40	2	principles	principle	NOUN
aijes-7157	40	3	of	of	ADP
aijes-7157	40	4	the	the	DET
aijes-7157	40	5	code	code	NOUN
aijes-7157	40	6	of	of	ADP
aijes-7157	40	7	ethics	ethic	NOUN
aijes-7157	40	8	for	for	ADP
aijes-7157	40	9	professional	professional	ADJ
aijes-7157	40	10	accountants	accountant	NOUN
aijes-7157	40	11	the	the	DET
aijes-7157	40	12	code	code	NOUN
aijes-7157	40	13	of	of	ADP
aijes-7157	40	14	ethics	ethic	NOUN
aijes-7157	40	15	for	for	ADP
aijes-7157	40	16	professional	professional	ADJ
aijes-7157	40	17	accountants	accountant	NOUN
aijes-7157	40	18	,	,	PUNCT
aijes-7157	40	19	issued	issue	VERB
aijes-7157	40	20	by	by	ADP
aijes-7157	40	21	the	the	DET
aijes-7157	40	22	international	international	PROPN
aijes-7157	40	23	federation	federation	PROPN
aijes-7157	40	24	of	of	ADP
aijes-7157	40	25	accountants	accountant	NOUN
aijes-7157	40	26	(	(	PUNCT
aijes-7157	40	27	ifac	ifac	NOUN
aijes-7157	40	28	)	)	PUNCT
aijes-7157	40	29	,	,	PUNCT
aijes-7157	40	30	is	be	AUX
aijes-7157	40	31	the	the	DET
aijes-7157	40	32	most	most	ADV
aijes-7157	40	33	well	well	ADV
aijes-7157	40	34	-	-	PUNCT
aijes-7157	40	35	known	know	VERB
aijes-7157	40	36	and	and	CCONJ
aijes-7157	40	37	most	most	ADV
aijes-7157	40	38	widely	widely	ADV
aijes-7157	40	39	applied	apply	VERB
aijes-7157	40	40	code	code	NOUN
aijes-7157	40	41	in	in	ADP
aijes-7157	40	42	the	the	DET
aijes-7157	40	43	accounting	accounting	NOUN
aijes-7157	40	44	profession	profession	NOUN
aijes-7157	40	45	.	.	PUNCT
aijes-7157	41	1	the	the	DET
aijes-7157	41	2	international	international	PROPN
aijes-7157	41	3	federation	federation	PROPN
aijes-7157	41	4	of	of	ADP
aijes-7157	41	5	accountants	accountant	NOUN
aijes-7157	41	6	was	be	AUX
aijes-7157	41	7	founded	found	VERB
aijes-7157	41	8	in	in	ADP
aijes-7157	41	9	1977	1977	NUM
aijes-7157	41	10	with	with	ADP
aijes-7157	41	11	the	the	DET
aijes-7157	41	12	aim	aim	NOUN
aijes-7157	41	13	of	of	ADP
aijes-7157	41	14	serving	serve	VERB
aijes-7157	41	15	the	the	DET
aijes-7157	41	16	public	public	ADJ
aijes-7157	41	17	interest	interest	NOUN
aijes-7157	41	18	and	and	CCONJ
aijes-7157	41	19	strengthening	strengthen	VERB
aijes-7157	41	20	the	the	DET
aijes-7157	41	21	accounting	accounting	NOUN
aijes-7157	41	22	profession	profession	NOUN
aijes-7157	41	23	,	,	PUNCT
aijes-7157	41	24	through	through	ADP
aijes-7157	41	25	the	the	DET
aijes-7157	41	26	adoption	adoption	NOUN
aijes-7157	41	27	of	of	ADP
aijes-7157	41	28	various	various	ADJ
aijes-7157	41	29	professional	professional	ADJ
aijes-7157	41	30	standards	standard	NOUN
aijes-7157	41	31	and	and	CCONJ
aijes-7157	41	32	written	write	VERB
aijes-7157	41	33	rules	rule	NOUN
aijes-7157	41	34	of	of	ADP
aijes-7157	41	35	conduct	conduct	NOUN
aijes-7157	41	36	for	for	ADP
aijes-7157	41	37	accountants	accountant	NOUN
aijes-7157	41	38	,	,	PUNCT
aijes-7157	41	39	as	as	ADV
aijes-7157	41	40	well	well	ADV
aijes-7157	41	41	as	as	ADP
aijes-7157	41	42	through	through	ADP
aijes-7157	41	43	numerous	numerous	ADJ
aijes-7157	41	44	other	other	ADJ
aijes-7157	41	45	forms	form	NOUN
aijes-7157	41	46	of	of	ADP
aijes-7157	41	47	professional	professional	ADJ
aijes-7157	41	48	activity	activity	NOUN
aijes-7157	41	49	.	.	PUNCT
aijes-7157	42	1	within	within	ADP
aijes-7157	42	2	ifac	ifac	NOUN
aijes-7157	42	3	,	,	PUNCT
aijes-7157	42	4	there	there	PRON
aijes-7157	42	5	is	be	VERB
aijes-7157	42	6	a	a	DET
aijes-7157	42	7	special	special	ADJ
aijes-7157	42	8	board	board	NOUN
aijes-7157	42	9	for	for	ADP
aijes-7157	42	10	the	the	DET
aijes-7157	42	11	development	development	NOUN
aijes-7157	42	12	of	of	ADP
aijes-7157	42	13	international	international	ADJ
aijes-7157	42	14	ethics	ethic	NOUN
aijes-7157	42	15	standards	standard	NOUN
aijes-7157	42	16	for	for	ADP
aijes-7157	42	17	accountants	accountant	NOUN
aijes-7157	42	18	(	(	PUNCT
aijes-7157	42	19	iesba	iesba	PROPN
aijes-7157	42	20	–	–	PUNCT
aijes-7157	42	21	international	international	ADJ
aijes-7157	42	22	ethics	ethic	NOUN
aijes-7157	42	23	standards	standard	NOUN
aijes-7157	42	24	board	board	NOUN
aijes-7157	42	25	for	for	ADP
aijes-7157	42	26	accountants	accountant	NOUN
aijes-7157	42	27	)	)	PUNCT
aijes-7157	42	28	,	,	PUNCT
aijes-7157	42	29	which	which	PRON
aijes-7157	42	30	developed	develop	VERB
aijes-7157	42	31	the	the	DET
aijes-7157	42	32	code	code	NOUN
aijes-7157	42	33	of	of	ADP
aijes-7157	42	34	ethics	ethic	NOUN
aijes-7157	42	35	for	for	ADP
aijes-7157	42	36	accountants	accountant	NOUN
aijes-7157	42	37	.	.	PUNCT
aijes-7157	43	1	this	this	DET
aijes-7157	43	2	code	code	NOUN
aijes-7157	43	3	consists	consist	VERB
aijes-7157	43	4	of	of	ADP
aijes-7157	43	5	three	three	NUM
aijes-7157	43	6	parts	part	NOUN
aijes-7157	43	7	:	:	PUNCT
aijes-7157	43	8	the	the	DET
aijes-7157	43	9	first	first	ADJ
aijes-7157	43	10	part	part	NOUN
aijes-7157	43	11	refers	refer	VERB
aijes-7157	43	12	to	to	ADP
aijes-7157	43	13	the	the	DET
aijes-7157	43	14	general	general	ADJ
aijes-7157	43	15	section	section	NOUN
aijes-7157	43	16	,	,	PUNCT
aijes-7157	43	17	the	the	DET
aijes-7157	43	18	second	second	ADJ
aijes-7157	43	19	part	part	NOUN
aijes-7157	43	20	refers	refer	VERB
aijes-7157	43	21	to	to	ADP
aijes-7157	43	22	accountants	accountant	NOUN
aijes-7157	43	23	in	in	ADP
aijes-7157	43	24	public	public	ADJ
aijes-7157	43	25	practice	practice	NOUN
aijes-7157	43	26	,	,	PUNCT
aijes-7157	43	27	and	and	CCONJ
aijes-7157	43	28	the	the	DET
aijes-7157	43	29	third	third	ADJ
aijes-7157	43	30	part	part	NOUN
aijes-7157	43	31	refers	refer	VERB
aijes-7157	43	32	to	to	ADP
aijes-7157	43	33	accountants	accountant	NOUN
aijes-7157	43	34	in	in	ADP
aijes-7157	43	35	business	business	NOUN
aijes-7157	43	36	.	.	PUNCT
aijes-7157	44	1	the	the	DET
aijes-7157	44	2	code	code	NOUN
aijes-7157	44	3	contains	contain	VERB
aijes-7157	44	4	the	the	DET
aijes-7157	44	5	following	follow	VERB
aijes-7157	44	6	material	material	NOUN
aijes-7157	44	7	(	(	PUNCT
aijes-7157	44	8	iesba	iesba	NOUN
aijes-7157	44	9	,	,	PUNCT
aijes-7157	44	10	2023	2023	NUM
aijes-7157	44	11	,	,	PUNCT
aijes-7157	44	12	p.	p.	NOUN
aijes-7157	44	13	8–9	8–9	NUM
aijes-7157	44	14	):	):	PUNCT
aijes-7157	44	15			VERB
aijes-7157	44	16	part	part	NOUN
aijes-7157	44	17	1	1	NUM
aijes-7157	44	18	–	–	PUNCT
aijes-7157	44	19	complying	comply	VERB
aijes-7157	44	20	with	with	ADP
aijes-7157	44	21	the	the	DET
aijes-7157	44	22	code	code	NOUN
aijes-7157	44	23	,	,	PUNCT
aijes-7157	44	24	fundamental	fundamental	ADJ
aijes-7157	44	25	principles	principle	NOUN
aijes-7157	44	26	,	,	PUNCT
aijes-7157	44	27	and	and	CCONJ
aijes-7157	44	28	the	the	DET
aijes-7157	44	29	conceptual	conceptual	ADJ
aijes-7157	44	30	framework	framework	NOUN
aijes-7157	44	31	,	,	PUNCT
aijes-7157	44	32	which	which	PRON
aijes-7157	44	33	includes	include	VERB
aijes-7157	44	34	the	the	DET
aijes-7157	44	35	fundamental	fundamental	ADJ
aijes-7157	44	36	principles	principle	NOUN
aijes-7157	44	37	and	and	CCONJ
aijes-7157	44	38	the	the	DET
aijes-7157	44	39	conceptual	conceptual	ADJ
aijes-7157	44	40	framework	framework	NOUN
aijes-7157	44	41	,	,	PUNCT
aijes-7157	44	42	and	and	CCONJ
aijes-7157	44	43	applies	apply	VERB
aijes-7157	44	44	to	to	ADP
aijes-7157	44	45	all	all	DET
aijes-7157	44	46	professional	professional	ADJ
aijes-7157	44	47	accountants	accountant	NOUN
aijes-7157	44	48	.	.	PUNCT
aijes-7157	45	1			VERB
aijes-7157	45	2	part	part	NOUN
aijes-7157	45	3	2	2	NUM
aijes-7157	45	4	–	–	PUNCT
aijes-7157	45	5	professional	professional	ADJ
aijes-7157	45	6	accountants	accountant	NOUN
aijes-7157	45	7	in	in	ADP
aijes-7157	45	8	business	business	NOUN
aijes-7157	45	9	,	,	PUNCT
aijes-7157	45	10	which	which	PRON
aijes-7157	45	11	includes	include	VERB
aijes-7157	45	12	additional	additional	ADJ
aijes-7157	45	13	material	material	NOUN
aijes-7157	45	14	relevant	relevant	ADJ
aijes-7157	45	15	to	to	ADP
aijes-7157	45	16	professional	professional	ADJ
aijes-7157	45	17	accountants	accountant	NOUN
aijes-7157	45	18	working	work	VERB
aijes-7157	45	19	in	in	ADP
aijes-7157	45	20	business	business	NOUN
aijes-7157	45	21	entities	entity	NOUN
aijes-7157	45	22	while	while	SCONJ
aijes-7157	45	23	performing	perform	VERB
aijes-7157	45	24	professional	professional	ADJ
aijes-7157	45	25	activities	activity	NOUN
aijes-7157	45	26	.	.	PUNCT
aijes-7157	46	1	professional	professional	ADJ
aijes-7157	46	2	accountants	accountant	NOUN
aijes-7157	46	3	in	in	ADP
aijes-7157	46	4	business	business	NOUN
aijes-7157	46	5	include	include	VERB
aijes-7157	46	6	those	those	PRON
aijes-7157	46	7	who	who	PRON
aijes-7157	46	8	are	be	AUX
aijes-7157	46	9	employed	employ	VERB
aijes-7157	46	10	,	,	PUNCT
aijes-7157	46	11	engaged	engage	VERB
aijes-7157	46	12	,	,	PUNCT
aijes-7157	46	13	or	or	CCONJ
aijes-7157	46	14	contracted	contract	VERB
aijes-7157	46	15	in	in	ADP
aijes-7157	46	16	executive	executive	ADJ
aijes-7157	46	17	or	or	CCONJ
aijes-7157	46	18	non	non	ADJ
aijes-7157	46	19	-	-	ADJ
aijes-7157	46	20	executive	executive	ADJ
aijes-7157	46	21	positions	position	NOUN
aijes-7157	46	22	in	in	ADP
aijes-7157	46	23	,	,	PUNCT
aijes-7157	46	24	for	for	ADP
aijes-7157	46	25	example	example	NOUN
aijes-7157	46	26	:	:	PUNCT
aijes-7157	46	27	commerce	commerce	NOUN
aijes-7157	46	28	,	,	PUNCT
aijes-7157	46	29	industry	industry	NOUN
aijes-7157	46	30	,	,	PUNCT
aijes-7157	46	31	or	or	CCONJ
aijes-7157	46	32	service	service	NOUN
aijes-7157	46	33	sectors	sector	NOUN
aijes-7157	46	34	;	;	PUNCT
aijes-7157	46	35	public	public	ADJ
aijes-7157	46	36	sector	sector	NOUN
aijes-7157	46	37	;	;	PUNCT
aijes-7157	46	38	education	education	NOUN
aijes-7157	46	39	;	;	PUNCT
aijes-7157	46	40	non	non	ADJ
aijes-7157	46	41	-	-	ADJ
aijes-7157	46	42	profit	profit	ADJ
aijes-7157	46	43	sector	sector	NOUN
aijes-7157	46	44	;	;	PUNCT
aijes-7157	46	45	regulatory	regulatory	ADJ
aijes-7157	46	46	or	or	CCONJ
aijes-7157	46	47	professional	professional	ADJ
aijes-7157	46	48	bodies	body	NOUN
aijes-7157	46	49	.	.	PUNCT
aijes-7157	47	1	part	part	NOUN
aijes-7157	47	2	2	2	NUM
aijes-7157	47	3	also	also	ADV
aijes-7157	47	4	applies	apply	VERB
aijes-7157	47	5	to	to	ADP
aijes-7157	47	6	individuals	individual	NOUN
aijes-7157	47	7	who	who	PRON
aijes-7157	47	8	are	be	AUX
aijes-7157	47	9	professional	professional	ADJ
aijes-7157	47	10	accountants	accountant	NOUN
aijes-7157	47	11	in	in	ADP
aijes-7157	47	12	public	public	ADJ
aijes-7157	47	13	practice	practice	NOUN
aijes-7157	47	14	when	when	SCONJ
aijes-7157	47	15	performing	perform	VERB
aijes-7157	47	16	professional	professional	ADJ
aijes-7157	47	17	activities	activity	NOUN
aijes-7157	47	18	within	within	ADP
aijes-7157	47	19	the	the	DET
aijes-7157	47	20	context	context	NOUN
aijes-7157	47	21	of	of	ADP
aijes-7157	47	22	their	their	PRON
aijes-7157	47	23	relationship	relationship	NOUN
aijes-7157	47	24	with	with	ADP
aijes-7157	47	25	the	the	DET
aijes-7157	47	26	firm	firm	NOUN
aijes-7157	47	27	,	,	PUNCT
aijes-7157	47	28	whether	whether	SCONJ
aijes-7157	47	29	as	as	ADP
aijes-7157	47	30	contractors	contractor	NOUN
aijes-7157	47	31	,	,	PUNCT
aijes-7157	47	32	employees	employee	NOUN
aijes-7157	47	33	,	,	PUNCT
aijes-7157	47	34	or	or	CCONJ
aijes-7157	47	35	owners	owner	NOUN
aijes-7157	47	36	.	.	PUNCT
aijes-7157	48	1			VERB
aijes-7157	48	2	part	part	NOUN
aijes-7157	48	3	3	3	NUM
aijes-7157	48	4	–	–	PUNCT
aijes-7157	48	5	professional	professional	ADJ
aijes-7157	48	6	accountants	accountant	NOUN
aijes-7157	48	7	in	in	ADP
aijes-7157	48	8	public	public	ADJ
aijes-7157	48	9	practice	practice	NOUN
aijes-7157	48	10	,	,	PUNCT
aijes-7157	48	11	which	which	PRON
aijes-7157	48	12	includes	include	VERB
aijes-7157	48	13	additional	additional	ADJ
aijes-7157	48	14	material	material	NOUN
aijes-7157	48	15	applicable	applicable	ADJ
aijes-7157	48	16	to	to	ADP
aijes-7157	48	17	professional	professional	ADJ
aijes-7157	48	18	accountants	accountant	NOUN
aijes-7157	48	19	in	in	ADP
aijes-7157	48	20	public	public	ADJ
aijes-7157	48	21	practice	practice	NOUN
aijes-7157	48	22	when	when	SCONJ
aijes-7157	48	23	providing	provide	VERB
aijes-7157	48	24	professional	professional	ADJ
aijes-7157	48	25	services	service	NOUN
aijes-7157	48	26	.	.	PUNCT
aijes-7157	49	1	international	international	ADJ
aijes-7157	49	2	independence	independence	NOUN
aijes-7157	49	3	standards	standard	NOUN
aijes-7157	49	4	,	,	PUNCT
aijes-7157	49	5	which	which	PRON
aijes-7157	49	6	contain	contain	VERB
aijes-7157	49	7	additional	additional	ADJ
aijes-7157	49	8	material	material	NOUN
aijes-7157	49	9	applicable	applicable	ADJ
aijes-7157	49	10	to	to	ADP
aijes-7157	49	11	professional	professional	ADJ
aijes-7157	49	12	accountants	accountant	NOUN
aijes-7157	49	13	in	in	ADP
aijes-7157	49	14	public	public	ADJ
aijes-7157	49	15	practice	practice	NOUN
aijes-7157	49	16	when	when	SCONJ
aijes-7157	49	17	performing	perform	VERB
aijes-7157	49	18	assurance	assurance	NOUN
aijes-7157	49	19	services	service	NOUN
aijes-7157	49	20	,	,	PUNCT
aijes-7157	49	21	and	and	CCONJ
aijes-7157	49	22	include	include	VERB
aijes-7157	49	23	:	:	PUNCT
aijes-7157	49	24			ADJ
aijes-7157	49	25	part	part	NOUN
aijes-7157	49	26	4a	4a	NOUN
aijes-7157	49	27	–	–	PUNCT
aijes-7157	49	28	independence	independence	NOUN
aijes-7157	49	29	for	for	ADP
aijes-7157	49	30	audit	audit	NOUN
aijes-7157	49	31	and	and	CCONJ
aijes-7157	49	32	review	review	NOUN
aijes-7157	49	33	engagements	engagement	NOUN
aijes-7157	49	34	,	,	PUNCT
aijes-7157	49	35	which	which	PRON
aijes-7157	49	36	applies	apply	VERB
aijes-7157	49	37	when	when	SCONJ
aijes-7157	49	38	conducting	conduct	VERB
aijes-7157	49	39	audit	audit	NOUN
aijes-7157	49	40	or	or	CCONJ
aijes-7157	49	41	review	review	NOUN
aijes-7157	49	42	engagements	engagement	NOUN
aijes-7157	49	43			VERB
aijes-7157	49	44	part	part	NOUN
aijes-7157	49	45	4b	4b	X
aijes-7157	49	46	–	–	PUNCT
aijes-7157	49	47	independence	independence	NOUN
aijes-7157	49	48	for	for	ADP
aijes-7157	49	49	assurance	assurance	NOUN
aijes-7157	49	50	engagements	engagement	NOUN
aijes-7157	49	51	other	other	ADJ
aijes-7157	49	52	than	than	ADP
aijes-7157	49	53	audit	audit	NOUN
aijes-7157	49	54	and	and	CCONJ
aijes-7157	49	55	review	review	NOUN
aijes-7157	49	56	engagements	engagement	NOUN
aijes-7157	49	57	,	,	PUNCT
aijes-7157	49	58	which	which	PRON
aijes-7157	49	59	applies	apply	VERB
aijes-7157	49	60	when	when	SCONJ
aijes-7157	49	61	performing	perform	VERB
aijes-7157	49	62	assurance	assurance	NOUN
aijes-7157	49	63	engagements	engagement	NOUN
aijes-7157	49	64	that	that	PRON
aijes-7157	49	65	are	be	AUX
aijes-7157	49	66	not	not	PART
aijes-7157	49	67	audits	audits	NOUN
aijes-7157	49	68	or	or	CCONJ
aijes-7157	49	69	reviews	review	NOUN
aijes-7157	49	70	glossary	glossary	NOUN
aijes-7157	49	71	,	,	PUNCT
aijes-7157	49	72	which	which	PRON
aijes-7157	49	73	contains	contain	VERB
aijes-7157	49	74	defined	define	VERB
aijes-7157	49	75	terms	term	NOUN
aijes-7157	49	76	(	(	PUNCT
aijes-7157	49	77	along	along	ADP
aijes-7157	49	78	with	with	ADP
aijes-7157	49	79	additional	additional	ADJ
aijes-7157	49	80	explanations	explanation	NOUN
aijes-7157	49	81	where	where	SCONJ
aijes-7157	49	82	appropriate	appropriate	ADJ
aijes-7157	49	83	)	)	PUNCT
aijes-7157	49	84	and	and	CCONJ
aijes-7157	49	85	described	describe	VERB
aijes-7157	49	86	terms	term	NOUN
aijes-7157	49	87	that	that	PRON
aijes-7157	49	88	have	have	VERB
aijes-7157	49	89	a	a	DET
aijes-7157	49	90	specific	specific	ADJ
aijes-7157	49	91	meaning	meaning	NOUN
aijes-7157	49	92	in	in	ADP
aijes-7157	49	93	certain	certain	ADJ
aijes-7157	49	94	parts	part	NOUN
aijes-7157	49	95	of	of	ADP
aijes-7157	49	96	the	the	DET
aijes-7157	49	97	code	code	NOUN
aijes-7157	49	98	.	.	PUNCT
aijes-7157	50	1	for	for	ADP
aijes-7157	50	2	example	example	NOUN
aijes-7157	50	3	,	,	PUNCT
aijes-7157	50	4	as	as	SCONJ
aijes-7157	50	5	stated	state	VERB
aijes-7157	50	6	in	in	ADP
aijes-7157	50	7	the	the	DET
aijes-7157	50	8	glossary	glossary	NOUN
aijes-7157	50	9	,	,	PUNCT
aijes-7157	50	10	in	in	ADP
aijes-7157	50	11	part	part	NOUN
aijes-7157	50	12	4a	4a	NOUN
aijes-7157	50	13	,	,	PUNCT
aijes-7157	50	14	the	the	DET
aijes-7157	50	15	term	term	NOUN
aijes-7157	50	16	“	"	PUNCT
aijes-7157	50	17	audit	audit	NOUN
aijes-7157	50	18	engagement	engagement	NOUN
aijes-7157	50	19	”	"	PUNCT
aijes-7157	50	20	applies	apply	VERB
aijes-7157	50	21	the	the	DET
aijes-7157	50	22	importance	importance	NOUN
aijes-7157	50	23	of	of	ADP
aijes-7157	50	24	professional	professional	ADJ
aijes-7157	50	25	ethics	ethic	NOUN
aijes-7157	50	26	for	for	ADP
aijes-7157	50	27	accountants	accountant	NOUN
aijes-7157	50	28	in	in	ADP
aijes-7157	50	29	the	the	DET
aijes-7157	50	30	digital	digital	ADJ
aijes-7157	50	31	age	age	NOUN
aijes-7157	50	32	266	266	NUM
aijes-7157	50	33	equally	equally	ADV
aijes-7157	50	34	to	to	ADP
aijes-7157	50	35	both	both	PRON
aijes-7157	50	36	audit	audit	NOUN
aijes-7157	50	37	and	and	CCONJ
aijes-7157	50	38	review	review	NOUN
aijes-7157	50	39	engagements	engagement	NOUN
aijes-7157	50	40	.	.	PUNCT
aijes-7157	51	1	the	the	DET
aijes-7157	51	2	glossary	glossary	NOUN
aijes-7157	51	3	also	also	ADV
aijes-7157	51	4	includes	include	VERB
aijes-7157	51	5	lists	list	NOUN
aijes-7157	51	6	of	of	ADP
aijes-7157	51	7	abbreviations	abbreviation	NOUN
aijes-7157	51	8	used	use	VERB
aijes-7157	51	9	in	in	ADP
aijes-7157	51	10	the	the	DET
aijes-7157	51	11	code	code	NOUN
aijes-7157	51	12	and	and	CCONJ
aijes-7157	51	13	in	in	ADP
aijes-7157	51	14	other	other	ADJ
aijes-7157	51	15	standards	standard	NOUN
aijes-7157	51	16	referenced	reference	VERB
aijes-7157	51	17	by	by	ADP
aijes-7157	51	18	the	the	DET
aijes-7157	51	19	code	code	NOUN
aijes-7157	51	20	.	.	PUNCT
aijes-7157	52	1	due	due	ADP
aijes-7157	52	2	to	to	ADP
aijes-7157	52	3	the	the	DET
aijes-7157	52	4	complex	complex	ADJ
aijes-7157	52	5	political	political	ADJ
aijes-7157	52	6	system	system	NOUN
aijes-7157	52	7	in	in	ADP
aijes-7157	52	8	bosnia	bosnia	PROPN
aijes-7157	52	9	and	and	CCONJ
aijes-7157	52	10	herzegovina	herzegovina	PROPN
aijes-7157	52	11	,	,	PUNCT
aijes-7157	52	12	there	there	PRON
aijes-7157	52	13	are	be	VERB
aijes-7157	52	14	two	two	NUM
aijes-7157	52	15	professional	professional	ADJ
aijes-7157	52	16	organizations	organization	NOUN
aijes-7157	52	17	whose	whose	DET
aijes-7157	52	18	aim	aim	NOUN
aijes-7157	52	19	is	be	AUX
aijes-7157	52	20	to	to	PART
aijes-7157	52	21	develop	develop	VERB
aijes-7157	52	22	the	the	DET
aijes-7157	52	23	accounting	accounting	NOUN
aijes-7157	52	24	profession	profession	NOUN
aijes-7157	52	25	.	.	PUNCT
aijes-7157	53	1	they	they	PRON
aijes-7157	53	2	are	be	AUX
aijes-7157	53	3	responsible	responsible	ADJ
aijes-7157	53	4	for	for	ADP
aijes-7157	53	5	organizing	organize	VERB
aijes-7157	53	6	the	the	DET
aijes-7157	53	7	acquisition	acquisition	NOUN
aijes-7157	53	8	of	of	ADP
aijes-7157	53	9	professional	professional	ADJ
aijes-7157	53	10	titles	title	NOUN
aijes-7157	53	11	in	in	ADP
aijes-7157	53	12	the	the	DET
aijes-7157	53	13	field	field	NOUN
aijes-7157	53	14	of	of	ADP
aijes-7157	53	15	accounting	accounting	NOUN
aijes-7157	53	16	and	and	CCONJ
aijes-7157	53	17	auditing	auditing	NOUN
aijes-7157	53	18	,	,	PUNCT
aijes-7157	53	19	providing	provide	VERB
aijes-7157	53	20	education	education	NOUN
aijes-7157	53	21	in	in	ADP
aijes-7157	53	22	the	the	DET
aijes-7157	53	23	accounting	accounting	NOUN
aijes-7157	53	24	profession	profession	NOUN
aijes-7157	53	25	,	,	PUNCT
aijes-7157	53	26	ensuring	ensure	VERB
aijes-7157	53	27	compliance	compliance	NOUN
aijes-7157	53	28	with	with	ADP
aijes-7157	53	29	the	the	DET
aijes-7157	53	30	code	code	NOUN
aijes-7157	53	31	of	of	ADP
aijes-7157	53	32	ethics	ethic	NOUN
aijes-7157	53	33	,	,	PUNCT
aijes-7157	53	34	translating	translate	VERB
aijes-7157	53	35	international	international	ADJ
aijes-7157	53	36	accounting	accounting	NOUN
aijes-7157	53	37	standards	standard	NOUN
aijes-7157	53	38	,	,	PUNCT
aijes-7157	53	39	and	and	CCONJ
aijes-7157	53	40	maintaining	maintain	VERB
aijes-7157	53	41	a	a	DET
aijes-7157	53	42	certain	certain	ADJ
aijes-7157	53	43	level	level	NOUN
aijes-7157	53	44	of	of	ADP
aijes-7157	53	45	quality	quality	NOUN
aijes-7157	53	46	within	within	ADP
aijes-7157	53	47	the	the	DET
aijes-7157	53	48	accounting	accounting	NOUN
aijes-7157	53	49	profession	profession	NOUN
aijes-7157	53	50	(	(	PUNCT
aijes-7157	53	51	osmanović	osmanović	PROPN
aijes-7157	53	52	,	,	PUNCT
aijes-7157	53	53	šarić	šarić	PROPN
aijes-7157	53	54	&	&	CCONJ
aijes-7157	53	55	čanić	čanić	PROPN
aijes-7157	53	56	,	,	PUNCT
aijes-7157	53	57	2023	2023	NUM
aijes-7157	53	58	,	,	PUNCT
aijes-7157	53	59	p.	p.	NOUN
aijes-7157	53	60	18	18	NUM
aijes-7157	53	61	)	)	PUNCT
aijes-7157	53	62	.	.	PUNCT
aijes-7157	54	1	in	in	ADP
aijes-7157	54	2	bosnia	bosnia	PROPN
aijes-7157	54	3	and	and	CCONJ
aijes-7157	54	4	herzegovina	herzegovina	PROPN
aijes-7157	54	5	,	,	PUNCT
aijes-7157	54	6	the	the	DET
aijes-7157	54	7	law	law	NOUN
aijes-7157	54	8	on	on	ADP
aijes-7157	54	9	accounting	accounting	NOUN
aijes-7157	54	10	and	and	CCONJ
aijes-7157	54	11	auditing	auditing	NOUN
aijes-7157	54	12	prescribes	prescribe	VERB
aijes-7157	54	13	the	the	DET
aijes-7157	54	14	obligation	obligation	NOUN
aijes-7157	54	15	to	to	PART
aijes-7157	54	16	apply	apply	VERB
aijes-7157	54	17	accounting	accounting	NOUN
aijes-7157	54	18	and	and	CCONJ
aijes-7157	54	19	ethical	ethical	ADJ
aijes-7157	54	20	standards	standard	NOUN
aijes-7157	54	21	;	;	PUNCT
aijes-7157	54	22	however	however	ADV
aijes-7157	54	23	,	,	PUNCT
aijes-7157	54	24	practice	practice	NOUN
aijes-7157	54	25	shows	show	VERB
aijes-7157	54	26	non	non	ADJ
aijes-7157	54	27	-	-	NOUN
aijes-7157	54	28	compliance	compliance	NOUN
aijes-7157	54	29	with	with	ADP
aijes-7157	54	30	these	these	DET
aijes-7157	54	31	regulations	regulation	NOUN
aijes-7157	54	32	.	.	PUNCT
aijes-7157	55	1	ii	ii	PROPN
aijes-7157	55	2	.	.	PUNCT
aijes-7157	55	3	methodology	methodology	PROPN
aijes-7157	55	4	ii.1	ii.1	PROPN
aijes-7157	55	5	.	.	PUNCT
aijes-7157	56	1	population	population	NOUN
aijes-7157	56	2	and	and	CCONJ
aijes-7157	56	3	sample	sample	VERB
aijes-7157	56	4	the	the	DET
aijes-7157	56	5	conducted	conduct	VERB
aijes-7157	56	6	empirical	empirical	ADJ
aijes-7157	56	7	research	research	NOUN
aijes-7157	56	8	aimed	aim	VERB
aijes-7157	56	9	to	to	PART
aijes-7157	56	10	demonstrate	demonstrate	VERB
aijes-7157	56	11	the	the	DET
aijes-7157	56	12	importance	importance	NOUN
aijes-7157	56	13	of	of	ADP
aijes-7157	56	14	professional	professional	ADJ
aijes-7157	56	15	ethics	ethic	NOUN
aijes-7157	56	16	for	for	ADP
aijes-7157	56	17	the	the	DET
aijes-7157	56	18	accounting	accounting	NOUN
aijes-7157	56	19	profession	profession	NOUN
aijes-7157	56	20	.	.	PUNCT
aijes-7157	57	1	the	the	DET
aijes-7157	57	2	target	target	NOUN
aijes-7157	57	3	population	population	NOUN
aijes-7157	57	4	in	in	ADP
aijes-7157	57	5	this	this	DET
aijes-7157	57	6	research	research	NOUN
aijes-7157	57	7	consisted	consist	VERB
aijes-7157	57	8	of	of	ADP
aijes-7157	57	9	employees	employee	NOUN
aijes-7157	57	10	in	in	ADP
aijes-7157	57	11	accounting	accounting	NOUN
aijes-7157	57	12	and	and	CCONJ
aijes-7157	57	13	finance	finance	NOUN
aijes-7157	57	14	departments	department	NOUN
aijes-7157	57	15	within	within	ADP
aijes-7157	57	16	the	the	DET
aijes-7157	57	17	territory	territory	NOUN
aijes-7157	57	18	of	of	ADP
aijes-7157	57	19	bosnia	bosnia	PROPN
aijes-7157	57	20	and	and	CCONJ
aijes-7157	57	21	herzegovina	herzegovina	PROPN
aijes-7157	57	22	.	.	PUNCT
aijes-7157	58	1	scientific	scientific	ADJ
aijes-7157	58	2	research	research	NOUN
aijes-7157	58	3	on	on	ADP
aijes-7157	58	4	the	the	DET
aijes-7157	58	5	impact	impact	NOUN
aijes-7157	58	6	of	of	ADP
aijes-7157	58	7	professional	professional	ADJ
aijes-7157	58	8	ethics	ethic	NOUN
aijes-7157	58	9	of	of	ADP
aijes-7157	58	10	accountants	accountant	NOUN
aijes-7157	58	11	on	on	ADP
aijes-7157	58	12	the	the	DET
aijes-7157	58	13	accounting	accounting	NOUN
aijes-7157	58	14	profession	profession	NOUN
aijes-7157	58	15	was	be	AUX
aijes-7157	58	16	carried	carry	VERB
aijes-7157	58	17	out	out	ADP
aijes-7157	58	18	through	through	ADP
aijes-7157	58	19	a	a	DET
aijes-7157	58	20	survey	survey	NOUN
aijes-7157	58	21	questionnaire	questionnaire	NOUN
aijes-7157	58	22	.	.	PUNCT
aijes-7157	59	1	a	a	DET
aijes-7157	59	2	total	total	NOUN
aijes-7157	59	3	of	of	ADP
aijes-7157	59	4	44	44	NUM
aijes-7157	59	5	employees	employee	NOUN
aijes-7157	59	6	returned	return	VERB
aijes-7157	59	7	duly	duly	ADV
aijes-7157	59	8	completed	complete	VERB
aijes-7157	59	9	questionnaires	questionnaire	NOUN
aijes-7157	59	10	.	.	PUNCT
aijes-7157	60	1	the	the	DET
aijes-7157	60	2	objective	objective	NOUN
aijes-7157	60	3	of	of	ADP
aijes-7157	60	4	the	the	DET
aijes-7157	60	5	research	research	NOUN
aijes-7157	60	6	was	be	AUX
aijes-7157	60	7	to	to	PART
aijes-7157	60	8	determine	determine	VERB
aijes-7157	60	9	the	the	DET
aijes-7157	60	10	significance	significance	NOUN
aijes-7157	60	11	of	of	ADP
aijes-7157	60	12	professional	professional	ADJ
aijes-7157	60	13	ethics	ethic	NOUN
aijes-7157	60	14	in	in	ADP
aijes-7157	60	15	the	the	DET
aijes-7157	60	16	field	field	NOUN
aijes-7157	60	17	of	of	ADP
aijes-7157	60	18	accounting	accounting	NOUN
aijes-7157	60	19	.	.	PUNCT
aijes-7157	61	1	accordingly	accordingly	ADV
aijes-7157	61	2	,	,	PUNCT
aijes-7157	61	3	the	the	DET
aijes-7157	61	4	paper	paper	NOUN
aijes-7157	61	5	sets	set	VERB
aijes-7157	61	6	forth	forth	ADV
aijes-7157	61	7	one	one	NUM
aijes-7157	61	8	main	main	ADJ
aijes-7157	61	9	and	and	CCONJ
aijes-7157	61	10	one	one	NUM
aijes-7157	61	11	auxiliary	auxiliary	ADJ
aijes-7157	61	12	scientific	scientific	ADJ
aijes-7157	61	13	hypothesis	hypothesis	NOUN
aijes-7157	61	14	:	:	PUNCT
aijes-7157	61	15	h1	h1	PROPN
aijes-7157	61	16	:	:	PUNCT
aijes-7157	61	17	accountants	accountant	NOUN
aijes-7157	61	18	’	’	PART
aijes-7157	61	19	attitudes	attitude	NOUN
aijes-7157	61	20	towards	towards	ADP
aijes-7157	61	21	ethical	ethical	ADJ
aijes-7157	61	22	behavior	behavior	NOUN
aijes-7157	61	23	are	be	AUX
aijes-7157	61	24	related	relate	VERB
aijes-7157	61	25	to	to	ADP
aijes-7157	61	26	their	their	PRON
aijes-7157	61	27	knowledge	knowledge	NOUN
aijes-7157	61	28	of	of	ADP
aijes-7157	61	29	the	the	DET
aijes-7157	61	30	code	code	NOUN
aijes-7157	61	31	of	of	ADP
aijes-7157	61	32	ethics	ethic	NOUN
aijes-7157	61	33	for	for	ADP
aijes-7157	61	34	professional	professional	ADJ
aijes-7157	61	35	accountants	accountant	NOUN
aijes-7157	61	36	.	.	PUNCT
aijes-7157	62	1	ph1	ph1	NOUN
aijes-7157	62	2	:	:	PUNCT
aijes-7157	62	3	the	the	DET
aijes-7157	62	4	application	application	NOUN
aijes-7157	62	5	of	of	ADP
aijes-7157	62	6	the	the	DET
aijes-7157	62	7	code	code	NOUN
aijes-7157	62	8	of	of	ADP
aijes-7157	62	9	ethics	ethic	NOUN
aijes-7157	62	10	for	for	ADP
aijes-7157	62	11	professional	professional	ADJ
aijes-7157	62	12	accountants	accountant	NOUN
aijes-7157	62	13	in	in	ADP
aijes-7157	62	14	the	the	DET
aijes-7157	62	15	digital	digital	ADJ
aijes-7157	62	16	age	age	NOUN
aijes-7157	62	17	has	have	VERB
aijes-7157	62	18	a	a	DET
aijes-7157	62	19	positive	positive	ADJ
aijes-7157	62	20	impact	impact	NOUN
aijes-7157	62	21	on	on	ADP
aijes-7157	62	22	reducing	reduce	VERB
aijes-7157	62	23	fraud	fraud	NOUN
aijes-7157	62	24	.	.	PUNCT
aijes-7157	63	1	ii.2	ii.2	PROPN
aijes-7157	63	2	.	.	PUNCT
aijes-7157	64	1	statistical	statistical	ADJ
aijes-7157	64	2	analysis	analysis	NOUN
aijes-7157	64	3	the	the	DET
aijes-7157	64	4	conducted	conduct	VERB
aijes-7157	64	5	scientific	scientific	ADJ
aijes-7157	64	6	research	research	NOUN
aijes-7157	64	7	included	include	VERB
aijes-7157	64	8	the	the	DET
aijes-7157	64	9	collection	collection	NOUN
aijes-7157	64	10	of	of	ADP
aijes-7157	64	11	primary	primary	ADJ
aijes-7157	64	12	data	datum	NOUN
aijes-7157	64	13	using	use	VERB
aijes-7157	64	14	the	the	DET
aijes-7157	64	15	survey	survey	NOUN
aijes-7157	64	16	method	method	NOUN
aijes-7157	64	17	,	,	PUNCT
aijes-7157	64	18	through	through	ADP
aijes-7157	64	19	a	a	DET
aijes-7157	64	20	questionnaire	questionnaire	NOUN
aijes-7157	64	21	intended	intend	VERB
aijes-7157	64	22	for	for	ADP
aijes-7157	64	23	accounting	accounting	NOUN
aijes-7157	64	24	employees	employee	NOUN
aijes-7157	64	25	.	.	PUNCT
aijes-7157	65	1	out	out	ADP
aijes-7157	65	2	of	of	ADP
aijes-7157	65	3	a	a	DET
aijes-7157	65	4	total	total	NOUN
aijes-7157	65	5	of	of	ADP
aijes-7157	65	6	66	66	NUM
aijes-7157	65	7	questionnaires	questionnaire	NOUN
aijes-7157	65	8	sent	send	VERB
aijes-7157	65	9	via	via	ADP
aijes-7157	65	10	email	email	NOUN
aijes-7157	65	11	between	between	ADP
aijes-7157	65	12	december	december	PROPN
aijes-7157	65	13	1	1	NUM
aijes-7157	65	14	,	,	PUNCT
aijes-7157	65	15	2024	2024	NUM
aijes-7157	65	16	,	,	PUNCT
aijes-7157	65	17	and	and	CCONJ
aijes-7157	65	18	december	december	PROPN
aijes-7157	65	19	31	31	NUM
aijes-7157	65	20	,	,	PUNCT
aijes-7157	65	21	2024	2024	NUM
aijes-7157	65	22	,	,	PUNCT
aijes-7157	65	23	44	44	NUM
aijes-7157	65	24	were	be	AUX
aijes-7157	65	25	returned	return	VERB
aijes-7157	65	26	duly	duly	ADV
aijes-7157	65	27	completed	complete	VERB
aijes-7157	65	28	,	,	PUNCT
aijes-7157	65	29	representing	represent	VERB
aijes-7157	65	30	a	a	DET
aijes-7157	65	31	response	response	NOUN
aijes-7157	65	32	rate	rate	NOUN
aijes-7157	65	33	of	of	ADP
aijes-7157	65	34	66.66	66.66	NUM
aijes-7157	65	35	%	%	NOUN
aijes-7157	65	36	of	of	ADP
aijes-7157	65	37	the	the	DET
aijes-7157	65	38	total	total	ADJ
aijes-7157	65	39	sample	sample	NOUN
aijes-7157	65	40	.	.	PUNCT
aijes-7157	66	1	this	this	DET
aijes-7157	66	2	response	response	NOUN
aijes-7157	66	3	rate	rate	NOUN
aijes-7157	66	4	is	be	AUX
aijes-7157	66	5	considered	consider	VERB
aijes-7157	66	6	acceptable	acceptable	ADJ
aijes-7157	66	7	for	for	ADP
aijes-7157	66	8	this	this	DET
aijes-7157	66	9	type	type	NOUN
aijes-7157	66	10	of	of	ADP
aijes-7157	66	11	research	research	NOUN
aijes-7157	66	12	.	.	PUNCT
aijes-7157	67	1	however	however	ADV
aijes-7157	67	2	,	,	PUNCT
aijes-7157	67	3	it	it	PRON
aijes-7157	67	4	should	should	AUX
aijes-7157	67	5	be	be	AUX
aijes-7157	67	6	emphasized	emphasize	VERB
aijes-7157	67	7	that	that	SCONJ
aijes-7157	67	8	the	the	DET
aijes-7157	67	9	results	result	NOUN
aijes-7157	67	10	of	of	ADP
aijes-7157	67	11	this	this	DET
aijes-7157	67	12	research	research	NOUN
aijes-7157	67	13	do	do	AUX
aijes-7157	67	14	not	not	PART
aijes-7157	67	15	represent	represent	VERB
aijes-7157	67	16	a	a	DET
aijes-7157	67	17	rule	rule	NOUN
aijes-7157	67	18	,	,	PUNCT
aijes-7157	67	19	but	but	CCONJ
aijes-7157	67	20	can	can	AUX
aijes-7157	67	21	serve	serve	VERB
aijes-7157	67	22	as	as	ADP
aijes-7157	67	23	a	a	DET
aijes-7157	67	24	useful	useful	ADJ
aijes-7157	67	25	guideline	guideline	NOUN
aijes-7157	67	26	for	for	ADP
aijes-7157	67	27	future	future	ADJ
aijes-7157	67	28	research	research	NOUN
aijes-7157	67	29	.	.	PUNCT
aijes-7157	68	1	iii	iii	X
aijes-7157	68	2	.	.	PROPN
aijes-7157	68	3	results	result	VERB
aijes-7157	68	4	the	the	DET
aijes-7157	68	5	code	code	NOUN
aijes-7157	68	6	of	of	ADP
aijes-7157	68	7	ethics	ethic	NOUN
aijes-7157	68	8	for	for	ADP
aijes-7157	68	9	professional	professional	ADJ
aijes-7157	68	10	accountants	accountant	NOUN
aijes-7157	68	11	requires	require	VERB
aijes-7157	68	12	professional	professional	ADJ
aijes-7157	68	13	accountants	accountant	NOUN
aijes-7157	68	14	to	to	PART
aijes-7157	68	15	adhere	adhere	VERB
aijes-7157	68	16	to	to	ADP
aijes-7157	68	17	fundamental	fundamental	ADJ
aijes-7157	68	18	ethical	ethical	ADJ
aijes-7157	68	19	principles	principle	NOUN
aijes-7157	68	20	.	.	PUNCT
aijes-7157	69	1	it	it	PRON
aijes-7157	69	2	also	also	ADV
aijes-7157	69	3	mandates	mandate	VERB
aijes-7157	69	4	the	the	DET
aijes-7157	69	5	use	use	NOUN
aijes-7157	69	6	of	of	ADP
aijes-7157	69	7	a	a	DET
aijes-7157	69	8	conceptual	conceptual	ADJ
aijes-7157	69	9	framework	framework	NOUN
aijes-7157	69	10	to	to	PART
aijes-7157	69	11	identify	identify	VERB
aijes-7157	69	12	,	,	PUNCT
aijes-7157	69	13	evaluate	evaluate	VERB
aijes-7157	69	14	,	,	PUNCT
aijes-7157	69	15	and	and	CCONJ
aijes-7157	69	16	address	address	VERB
aijes-7157	69	17	threats	threat	NOUN
aijes-7157	69	18	to	to	ADP
aijes-7157	69	19	compliance	compliance	NOUN
aijes-7157	69	20	with	with	ADP
aijes-7157	69	21	those	those	DET
aijes-7157	69	22	principles	principle	NOUN
aijes-7157	69	23	.	.	PUNCT
aijes-7157	70	1	this	this	DET
aijes-7157	70	2	research	research	NOUN
aijes-7157	70	3	aimed	aim	VERB
aijes-7157	70	4	to	to	PART
aijes-7157	70	5	examine	examine	VERB
aijes-7157	70	6	whether	whether	SCONJ
aijes-7157	70	7	accountants	accountant	NOUN
aijes-7157	70	8	consider	consider	VERB
aijes-7157	70	9	professional	professional	ADJ
aijes-7157	70	10	ethics	ethic	NOUN
aijes-7157	70	11	to	to	PART
aijes-7157	70	12	be	be	AUX
aijes-7157	70	13	significant	significant	ADJ
aijes-7157	70	14	for	for	ADP
aijes-7157	70	15	the	the	DET
aijes-7157	70	16	accounting	accounting	NOUN
aijes-7157	70	17	profession	profession	NOUN
aijes-7157	70	18	.	.	PUNCT
aijes-7157	71	1	azira	azira	PROPN
aijes-7157	71	2	osmanović	osmanović	PROPN
aijes-7157	71	3	,	,	PUNCT
aijes-7157	71	4	damir	damir	PROPN
aijes-7157	71	5	šarić	šarić	PROPN
aijes-7157	71	6	267	267	NUM
aijes-7157	71	7	the	the	DET
aijes-7157	71	8	code	code	NOUN
aijes-7157	71	9	of	of	ADP
aijes-7157	71	10	ethics	ethic	NOUN
aijes-7157	71	11	for	for	ADP
aijes-7157	71	12	professional	professional	ADJ
aijes-7157	71	13	accountants	accountant	NOUN
aijes-7157	71	14	should	should	AUX
aijes-7157	71	15	be	be	AUX
aijes-7157	71	16	known	know	VERB
aijes-7157	71	17	and	and	CCONJ
aijes-7157	71	18	understood	understand	VERB
aijes-7157	71	19	by	by	ADP
aijes-7157	71	20	every	every	DET
aijes-7157	71	21	accountant	accountant	NOUN
aijes-7157	71	22	in	in	ADP
aijes-7157	71	23	order	order	NOUN
aijes-7157	71	24	to	to	PART
aijes-7157	71	25	perform	perform	VERB
aijes-7157	71	26	accounting	accounting	NOUN
aijes-7157	71	27	activities	activity	NOUN
aijes-7157	71	28	as	as	ADV
aijes-7157	71	29	effectively	effectively	ADV
aijes-7157	71	30	as	as	ADP
aijes-7157	71	31	possible	possible	ADJ
aijes-7157	71	32	.	.	PUNCT
aijes-7157	72	1	based	base	VERB
aijes-7157	72	2	on	on	ADP
aijes-7157	72	3	the	the	DET
aijes-7157	72	4	conducted	conduct	VERB
aijes-7157	72	5	research	research	NOUN
aijes-7157	72	6	,	,	PUNCT
aijes-7157	72	7	41	41	NUM
aijes-7157	72	8	%	%	NOUN
aijes-7157	72	9	of	of	ADP
aijes-7157	72	10	respondents	respondent	NOUN
aijes-7157	72	11	are	be	AUX
aijes-7157	72	12	fully	fully	ADV
aijes-7157	72	13	familiar	familiar	ADJ
aijes-7157	72	14	with	with	ADP
aijes-7157	72	15	the	the	DET
aijes-7157	72	16	provisions	provision	NOUN
aijes-7157	72	17	of	of	ADP
aijes-7157	72	18	the	the	DET
aijes-7157	72	19	code	code	NOUN
aijes-7157	72	20	,	,	PUNCT
aijes-7157	72	21	4	4	NUM
aijes-7157	72	22	%	%	NOUN
aijes-7157	72	23	are	be	AUX
aijes-7157	72	24	not	not	PART
aijes-7157	72	25	familiar	familiar	ADJ
aijes-7157	72	26	at	at	ADP
aijes-7157	72	27	all	all	ADV
aijes-7157	72	28	,	,	PUNCT
aijes-7157	72	29	16	16	NUM
aijes-7157	72	30	%	%	NOUN
aijes-7157	72	31	are	be	AUX
aijes-7157	72	32	slightly	slightly	ADV
aijes-7157	72	33	familiar	familiar	ADJ
aijes-7157	72	34	,	,	PUNCT
aijes-7157	72	35	while	while	SCONJ
aijes-7157	72	36	39	39	NUM
aijes-7157	72	37	%	%	NOUN
aijes-7157	72	38	are	be	AUX
aijes-7157	72	39	partially	partially	ADV
aijes-7157	72	40	familiar	familiar	ADJ
aijes-7157	72	41	with	with	ADP
aijes-7157	72	42	its	its	PRON
aijes-7157	72	43	provisions	provision	NOUN
aijes-7157	72	44	.	.	PUNCT
aijes-7157	73	1	figure	figure	NOUN
aijes-7157	73	2	1	1	NUM
aijes-7157	73	3	.	.	PUNCT
aijes-7157	74	1	familiarity	familiarity	NOUN
aijes-7157	74	2	of	of	ADP
aijes-7157	74	3	respondents	respondent	NOUN
aijes-7157	74	4	with	with	ADP
aijes-7157	74	5	the	the	DET
aijes-7157	74	6	provisions	provision	NOUN
aijes-7157	74	7	of	of	ADP
aijes-7157	74	8	the	the	DET
aijes-7157	74	9	code	code	NOUN
aijes-7157	74	10	of	of	ADP
aijes-7157	74	11	ethics	ethic	NOUN
aijes-7157	74	12	for	for	ADP
aijes-7157	74	13	professional	professional	ADJ
aijes-7157	74	14	accountants	accountant	NOUN
aijes-7157	74	15	although	although	SCONJ
aijes-7157	74	16	professional	professional	ADJ
aijes-7157	74	17	ethics	ethic	NOUN
aijes-7157	74	18	implies	imply	VERB
aijes-7157	74	19	that	that	SCONJ
aijes-7157	74	20	accountants	accountant	NOUN
aijes-7157	74	21	should	should	AUX
aijes-7157	74	22	perform	perform	VERB
aijes-7157	74	23	their	their	PRON
aijes-7157	74	24	duties	duty	NOUN
aijes-7157	74	25	objectively	objectively	ADV
aijes-7157	74	26	,	,	PUNCT
aijes-7157	74	27	the	the	DET
aijes-7157	74	28	research	research	NOUN
aijes-7157	74	29	results	result	NOUN
aijes-7157	74	30	provide	provide	VERB
aijes-7157	74	31	insight	insight	NOUN
aijes-7157	74	32	into	into	ADP
aijes-7157	74	33	how	how	SCONJ
aijes-7157	74	34	this	this	DET
aijes-7157	74	35	expectation	expectation	NOUN
aijes-7157	74	36	is	be	AUX
aijes-7157	74	37	perceived	perceive	VERB
aijes-7157	74	38	in	in	ADP
aijes-7157	74	39	practice	practice	NOUN
aijes-7157	74	40	.	.	PUNCT
aijes-7157	75	1	according	accord	VERB
aijes-7157	75	2	to	to	ADP
aijes-7157	75	3	the	the	DET
aijes-7157	75	4	data	datum	NOUN
aijes-7157	75	5	,	,	PUNCT
aijes-7157	75	6	33	33	NUM
aijes-7157	75	7	respondents	respondent	NOUN
aijes-7157	75	8	(	(	PUNCT
aijes-7157	75	9	75	75	NUM
aijes-7157	75	10	%	%	NOUN
aijes-7157	75	11	)	)	PUNCT
aijes-7157	75	12	believe	believe	VERB
aijes-7157	75	13	it	it	PRON
aijes-7157	75	14	is	be	AUX
aijes-7157	75	15	fully	fully	ADV
aijes-7157	75	16	justified	justified	ADJ
aijes-7157	75	17	to	to	PART
aijes-7157	75	18	expect	expect	VERB
aijes-7157	75	19	accountants	accountant	NOUN
aijes-7157	75	20	to	to	PART
aijes-7157	75	21	carry	carry	VERB
aijes-7157	75	22	out	out	ADP
aijes-7157	75	23	their	their	PRON
aijes-7157	75	24	work	work	NOUN
aijes-7157	75	25	objectively	objectively	ADV
aijes-7157	75	26	.	.	PUNCT
aijes-7157	76	1	an	an	DET
aijes-7157	76	2	additional	additional	ADJ
aijes-7157	76	3	6	6	NUM
aijes-7157	76	4	respondents	respondent	NOUN
aijes-7157	76	5	(	(	PUNCT
aijes-7157	76	6	14	14	NUM
aijes-7157	76	7	%	%	NOUN
aijes-7157	76	8	)	)	PUNCT
aijes-7157	76	9	consider	consider	VERB
aijes-7157	76	10	this	this	DET
aijes-7157	76	11	expectation	expectation	NOUN
aijes-7157	76	12	to	to	PART
aijes-7157	76	13	be	be	AUX
aijes-7157	76	14	quite	quite	ADV
aijes-7157	76	15	justified	justified	ADJ
aijes-7157	76	16	,	,	PUNCT
aijes-7157	76	17	while	while	SCONJ
aijes-7157	76	18	5	5	NUM
aijes-7157	76	19	respondents	respondent	NOUN
aijes-7157	76	20	(	(	PUNCT
aijes-7157	76	21	11	11	NUM
aijes-7157	76	22	%	%	NOUN
aijes-7157	76	23	)	)	PUNCT
aijes-7157	76	24	believe	believe	VERB
aijes-7157	76	25	it	it	PRON
aijes-7157	76	26	is	be	AUX
aijes-7157	76	27	only	only	ADV
aijes-7157	76	28	partially	partially	ADV
aijes-7157	76	29	justified	justify	VERB
aijes-7157	76	30	.	.	PUNCT
aijes-7157	77	1	notably	notably	ADV
aijes-7157	77	2	,	,	PUNCT
aijes-7157	77	3	none	none	NOUN
aijes-7157	77	4	of	of	ADP
aijes-7157	77	5	the	the	DET
aijes-7157	77	6	respondents	respondent	NOUN
aijes-7157	77	7	indicated	indicate	VERB
aijes-7157	77	8	that	that	SCONJ
aijes-7157	77	9	such	such	DET
aijes-7157	77	10	an	an	DET
aijes-7157	77	11	expectation	expectation	NOUN
aijes-7157	77	12	is	be	AUX
aijes-7157	77	13	unjustified	unjustified	ADJ
aijes-7157	77	14	or	or	CCONJ
aijes-7157	77	15	only	only	ADV
aijes-7157	77	16	slightly	slightly	ADV
aijes-7157	77	17	justified	justify	VERB
aijes-7157	77	18	.	.	PUNCT
aijes-7157	78	1	based	base	VERB
aijes-7157	78	2	on	on	ADP
aijes-7157	78	3	the	the	DET
aijes-7157	78	4	collected	collect	VERB
aijes-7157	78	5	responses	response	NOUN
aijes-7157	78	6	,	,	PUNCT
aijes-7157	78	7	it	it	PRON
aijes-7157	78	8	can	can	AUX
aijes-7157	78	9	be	be	AUX
aijes-7157	78	10	concluded	conclude	VERB
aijes-7157	78	11	that	that	SCONJ
aijes-7157	78	12	there	there	PRON
aijes-7157	78	13	is	be	VERB
aijes-7157	78	14	a	a	DET
aijes-7157	78	15	clear	clear	ADJ
aijes-7157	78	16	understanding	understanding	NOUN
aijes-7157	78	17	that	that	SCONJ
aijes-7157	78	18	accountants	accountant	NOUN
aijes-7157	78	19	are	be	AUX
aijes-7157	78	20	expected	expect	VERB
aijes-7157	78	21	to	to	PART
aijes-7157	78	22	perform	perform	VERB
aijes-7157	78	23	their	their	PRON
aijes-7157	78	24	duties	duty	NOUN
aijes-7157	78	25	with	with	ADP
aijes-7157	78	26	a	a	DET
aijes-7157	78	27	high	high	ADJ
aijes-7157	78	28	degree	degree	NOUN
aijes-7157	78	29	of	of	ADP
aijes-7157	78	30	objectivity	objectivity	NOUN
aijes-7157	78	31	,	,	PUNCT
aijes-7157	78	32	independence	independence	NOUN
aijes-7157	78	33	,	,	PUNCT
aijes-7157	78	34	and	and	CCONJ
aijes-7157	78	35	impartiality	impartiality	NOUN
aijes-7157	78	36	.	.	PUNCT
aijes-7157	79	1	figure	figure	NOUN
aijes-7157	79	2	2	2	NUM
aijes-7157	79	3	.	.	PUNCT
aijes-7157	79	4	respondents	respondent	NOUN
aijes-7157	79	5	’	'	PUNCT
aijes-7157	79	6	perceptions	perception	NOUN
aijes-7157	79	7	of	of	ADP
aijes-7157	79	8	how	how	SCONJ
aijes-7157	79	9	justified	justified	ADJ
aijes-7157	79	10	it	it	PRON
aijes-7157	79	11	is	be	AUX
aijes-7157	79	12	to	to	PART
aijes-7157	79	13	expect	expect	VERB
aijes-7157	79	14	accountants	accountant	NOUN
aijes-7157	79	15	to	to	PART
aijes-7157	79	16	perform	perform	VERB
aijes-7157	79	17	their	their	PRON
aijes-7157	79	18	work	work	NOUN
aijes-7157	79	19	objectively	objectively	ADV
aijes-7157	79	20	the	the	DET
aijes-7157	79	21	accountant	accountant	NOUN
aijes-7157	79	22	's	's	PART
aijes-7157	79	23	code	code	NOUN
aijes-7157	79	24	of	of	ADP
aijes-7157	79	25	ethics	ethic	NOUN
aijes-7157	79	26	prescribes	prescribe	VERB
aijes-7157	79	27	honesty	honesty	NOUN
aijes-7157	79	28	in	in	ADP
aijes-7157	79	29	performing	perform	VERB
aijes-7157	79	30	the	the	DET
aijes-7157	79	31	job	job	NOUN
aijes-7157	79	32	.	.	PUNCT
aijes-7157	80	1	the	the	DET
aijes-7157	80	2	conducted	conduct	VERB
aijes-7157	80	3	scientific	scientific	ADJ
aijes-7157	80	4	research	research	NOUN
aijes-7157	80	5	led	lead	VERB
aijes-7157	80	6	to	to	ADP
aijes-7157	80	7	the	the	DET
aijes-7157	80	8	realization	realization	NOUN
aijes-7157	80	9	that	that	SCONJ
aijes-7157	80	10	39	39	NUM
aijes-7157	80	11	respondents	respondent	NOUN
aijes-7157	80	12	(	(	PUNCT
aijes-7157	80	13	89	89	NUM
aijes-7157	80	14	%	%	NOUN
aijes-7157	80	15	)	)	PUNCT
aijes-7157	80	16	believe	believe	VERB
aijes-7157	80	17	that	that	SCONJ
aijes-7157	80	18	accountants	accountant	NOUN
aijes-7157	80	19	can	can	AUX
aijes-7157	80	20	be	be	AUX
aijes-7157	80	21	expected	expect	VERB
aijes-7157	80	22	to	to	PART
aijes-7157	80	23	perform	perform	VERB
aijes-7157	80	24	their	their	PRON
aijes-7157	80	25	work	work	NOUN
aijes-7157	80	26	confidentially	confidentially	ADV
aijes-7157	80	27	,	,	PUNCT
aijes-7157	80	28	4	4	NUM
aijes-7157	80	29	respondents	respondent	NOUN
aijes-7157	80	30	(	(	PUNCT
aijes-7157	80	31	9	9	NUM
aijes-7157	80	32	%	%	NOUN
aijes-7157	80	33	)	)	PUNCT
aijes-7157	80	34	believe	believe	VERB
aijes-7157	80	35	it	it	PRON
aijes-7157	80	36	is	be	AUX
aijes-7157	80	37	quite	quite	ADV
aijes-7157	80	38	justified	justified	ADJ
aijes-7157	80	39	to	to	PART
aijes-7157	80	40	expect	expect	VERB
aijes-7157	80	41	accountants	accountant	NOUN
aijes-7157	80	42	to	to	PART
aijes-7157	80	43	perform	perform	VERB
aijes-7157	80	44	their	their	PRON
aijes-7157	80	45	work	work	NOUN
aijes-7157	80	46	confidentially	confidentially	ADV
aijes-7157	80	47	,	,	PUNCT
aijes-7157	80	48	and	and	CCONJ
aijes-7157	80	49	only	only	ADV
aijes-7157	80	50	1	1	NUM
aijes-7157	80	51	respondent	respondent	NOUN
aijes-7157	80	52	(	(	PUNCT
aijes-7157	80	53	2	2	NUM
aijes-7157	80	54	%	%	NOUN
aijes-7157	80	55	)	)	PUNCT
aijes-7157	80	56	believes	believe	VERB
aijes-7157	80	57	it	it	PRON
aijes-7157	80	58	is	be	AUX
aijes-7157	80	59	partially	partially	ADV
aijes-7157	80	60	reasonable	reasonable	ADJ
aijes-7157	80	61	to	to	PART
aijes-7157	80	62	expect	expect	VERB
aijes-7157	80	63	honest	honest	ADJ
aijes-7157	80	64	performance	performance	NOUN
aijes-7157	80	65	of	of	ADP
aijes-7157	80	66	accounting	accounting	NOUN
aijes-7157	80	67	duties	duty	NOUN
aijes-7157	80	68	.	.	PUNCT
aijes-7157	81	1	41	41	NUM
aijes-7157	81	2	%	%	NOUN
aijes-7157	81	3	39	39	NUM
aijes-7157	81	4	%	%	NOUN
aijes-7157	81	5	16	16	NUM
aijes-7157	81	6	%	%	NOUN
aijes-7157	81	7	4	4	NUM
aijes-7157	81	8	%	%	NOUN
aijes-7157	81	9	completely	completely	ADV
aijes-7157	81	10	partially	partially	ADV
aijes-7157	81	11	a	a	DET
aijes-7157	81	12	little	little	ADJ
aijes-7157	81	13	not	not	PART
aijes-7157	81	14	at	at	ADV
aijes-7157	81	15	all	all	PRON
aijes-7157	81	16	11	11	NUM
aijes-7157	81	17	%	%	NOUN
aijes-7157	81	18	14	14	NUM
aijes-7157	81	19	%	%	NOUN
aijes-7157	81	20	75	75	NUM
aijes-7157	81	21	%	%	NOUN
aijes-7157	81	22	partially	partially	ADV
aijes-7157	81	23	quite	quite	ADV
aijes-7157	81	24	completely	completely	ADV
aijes-7157	81	25	the	the	DET
aijes-7157	81	26	importance	importance	NOUN
aijes-7157	81	27	of	of	ADP
aijes-7157	81	28	professional	professional	ADJ
aijes-7157	81	29	ethics	ethic	NOUN
aijes-7157	81	30	for	for	ADP
aijes-7157	81	31	accountants	accountant	NOUN
aijes-7157	81	32	in	in	ADP
aijes-7157	81	33	the	the	DET
aijes-7157	81	34	digital	digital	ADJ
aijes-7157	81	35	age	age	NOUN
aijes-7157	81	36	268	268	NUM
aijes-7157	81	37	figure	figure	NOUN
aijes-7157	81	38	3	3	NUM
aijes-7157	81	39	.	.	PUNCT
aijes-7157	81	40	respondents	respondent	NOUN
aijes-7157	81	41	'	'	PART
aijes-7157	81	42	opinions	opinion	NOUN
aijes-7157	81	43	on	on	ADP
aijes-7157	81	44	how	how	SCONJ
aijes-7157	81	45	reasonable	reasonable	ADJ
aijes-7157	81	46	it	it	PRON
aijes-7157	81	47	is	be	AUX
aijes-7157	81	48	to	to	PART
aijes-7157	81	49	expect	expect	VERB
aijes-7157	81	50	accountants	accountant	NOUN
aijes-7157	81	51	to	to	PART
aijes-7157	81	52	perform	perform	VERB
aijes-7157	81	53	their	their	PRON
aijes-7157	81	54	work	work	NOUN
aijes-7157	81	55	confidentially	confidentially	ADV
aijes-7157	81	56	based	base	VERB
aijes-7157	81	57	on	on	ADP
aijes-7157	81	58	the	the	DET
aijes-7157	81	59	code	code	NOUN
aijes-7157	81	60	of	of	ADP
aijes-7157	81	61	ethics	ethic	NOUN
aijes-7157	81	62	for	for	ADP
aijes-7157	81	63	professional	professional	ADJ
aijes-7157	81	64	accountants	accountant	NOUN
aijes-7157	81	65	,	,	PUNCT
aijes-7157	81	66	which	which	PRON
aijes-7157	81	67	requires	require	VERB
aijes-7157	81	68	professional	professional	ADJ
aijes-7157	81	69	competence	competence	NOUN
aijes-7157	81	70	,	,	PUNCT
aijes-7157	81	71	the	the	DET
aijes-7157	81	72	research	research	NOUN
aijes-7157	81	73	showed	show	VERB
aijes-7157	81	74	how	how	SCONJ
aijes-7157	81	75	many	many	ADJ
aijes-7157	81	76	respondents	respondent	NOUN
aijes-7157	81	77	believe	believe	VERB
aijes-7157	81	78	it	it	PRON
aijes-7157	81	79	is	be	AUX
aijes-7157	81	80	reasonable	reasonable	ADJ
aijes-7157	81	81	to	to	PART
aijes-7157	81	82	expect	expect	VERB
aijes-7157	81	83	accountants	accountant	NOUN
aijes-7157	81	84	to	to	PART
aijes-7157	81	85	acquire	acquire	VERB
aijes-7157	81	86	and	and	CCONJ
aijes-7157	81	87	maintain	maintain	VERB
aijes-7157	81	88	professional	professional	ADJ
aijes-7157	81	89	competence	competence	NOUN
aijes-7157	81	90	.	.	PUNCT
aijes-7157	82	1	out	out	ADP
aijes-7157	82	2	of	of	ADP
aijes-7157	82	3	the	the	DET
aijes-7157	82	4	total	total	ADJ
aijes-7157	82	5	number	number	NOUN
aijes-7157	82	6	of	of	ADP
aijes-7157	82	7	respondents	respondent	NOUN
aijes-7157	82	8	,	,	PUNCT
aijes-7157	82	9	26	26	NUM
aijes-7157	82	10	(	(	PUNCT
aijes-7157	82	11	59	59	NUM
aijes-7157	82	12	%	%	NOUN
aijes-7157	82	13	)	)	PUNCT
aijes-7157	82	14	think	think	VERB
aijes-7157	82	15	it	it	PRON
aijes-7157	82	16	is	be	AUX
aijes-7157	82	17	completely	completely	ADV
aijes-7157	82	18	justified	justified	ADJ
aijes-7157	82	19	to	to	PART
aijes-7157	82	20	expect	expect	VERB
aijes-7157	82	21	accountants	accountant	NOUN
aijes-7157	82	22	to	to	PART
aijes-7157	82	23	acquire	acquire	VERB
aijes-7157	82	24	and	and	CCONJ
aijes-7157	82	25	maintain	maintain	VERB
aijes-7157	82	26	professional	professional	ADJ
aijes-7157	82	27	competence	competence	NOUN
aijes-7157	82	28	,	,	PUNCT
aijes-7157	82	29	16	16	NUM
aijes-7157	82	30	respondents	respondent	NOUN
aijes-7157	82	31	(	(	PUNCT
aijes-7157	82	32	36	36	NUM
aijes-7157	82	33	%	%	NOUN
aijes-7157	82	34	)	)	PUNCT
aijes-7157	82	35	think	think	VERB
aijes-7157	82	36	it	it	PRON
aijes-7157	82	37	is	be	AUX
aijes-7157	82	38	quite	quite	ADV
aijes-7157	82	39	reasonable	reasonable	ADJ
aijes-7157	82	40	to	to	PART
aijes-7157	82	41	expect	expect	VERB
aijes-7157	82	42	it	it	PRON
aijes-7157	82	43	,	,	PUNCT
aijes-7157	82	44	and	and	CCONJ
aijes-7157	82	45	2	2	NUM
aijes-7157	82	46	respondents	respondent	NOUN
aijes-7157	82	47	(	(	PUNCT
aijes-7157	82	48	5	5	NUM
aijes-7157	82	49	%	%	NOUN
aijes-7157	82	50	)	)	PUNCT
aijes-7157	82	51	think	think	VERB
aijes-7157	82	52	it	it	PRON
aijes-7157	82	53	is	be	AUX
aijes-7157	82	54	partially	partially	ADV
aijes-7157	82	55	justified	justify	VERB
aijes-7157	82	56	to	to	PART
aijes-7157	82	57	have	have	VERB
aijes-7157	82	58	such	such	DET
aijes-7157	82	59	an	an	DET
aijes-7157	82	60	expectation	expectation	NOUN
aijes-7157	82	61	,	,	PUNCT
aijes-7157	82	62	as	as	SCONJ
aijes-7157	82	63	shown	show	VERB
aijes-7157	82	64	in	in	ADP
aijes-7157	82	65	the	the	DET
aijes-7157	82	66	following	follow	VERB
aijes-7157	82	67	graph	graph	NOUN
aijes-7157	82	68	.	.	PUNCT
aijes-7157	83	1	figure	figure	NOUN
aijes-7157	83	2	4	4	NUM
aijes-7157	83	3	.	.	PUNCT
aijes-7157	83	4	respondents	respondent	NOUN
aijes-7157	83	5	'	'	PART
aijes-7157	83	6	opinions	opinion	NOUN
aijes-7157	83	7	on	on	ADP
aijes-7157	83	8	how	how	SCONJ
aijes-7157	83	9	reasonable	reasonable	ADJ
aijes-7157	83	10	it	it	PRON
aijes-7157	83	11	is	be	AUX
aijes-7157	83	12	to	to	PART
aijes-7157	83	13	expect	expect	VERB
aijes-7157	83	14	accountants	accountant	NOUN
aijes-7157	83	15	to	to	PART
aijes-7157	83	16	acquire	acquire	VERB
aijes-7157	83	17	and	and	CCONJ
aijes-7157	83	18	maintain	maintain	VERB
aijes-7157	83	19	professional	professional	ADJ
aijes-7157	83	20	competence	competence	NOUN
aijes-7157	83	21	the	the	DET
aijes-7157	83	22	code	code	NOUN
aijes-7157	83	23	of	of	ADP
aijes-7157	83	24	ethics	ethic	NOUN
aijes-7157	83	25	for	for	ADP
aijes-7157	83	26	professional	professional	ADJ
aijes-7157	83	27	accountants	accountant	NOUN
aijes-7157	83	28	requires	require	VERB
aijes-7157	83	29	accountants	accountant	NOUN
aijes-7157	83	30	to	to	PART
aijes-7157	83	31	perform	perform	VERB
aijes-7157	83	32	their	their	PRON
aijes-7157	83	33	work	work	NOUN
aijes-7157	83	34	with	with	ADP
aijes-7157	83	35	due	due	ADJ
aijes-7157	83	36	professional	professional	ADJ
aijes-7157	83	37	care	care	NOUN
aijes-7157	83	38	,	,	PUNCT
aijes-7157	83	39	thoroughly	thoroughly	ADV
aijes-7157	83	40	,	,	PUNCT
aijes-7157	83	41	and	and	CCONJ
aijes-7157	83	42	in	in	ADP
aijes-7157	83	43	a	a	DET
aijes-7157	83	44	timely	timely	ADJ
aijes-7157	83	45	manner	manner	NOUN
aijes-7157	83	46	.	.	PUNCT
aijes-7157	84	1	in	in	ADP
aijes-7157	84	2	bosnia	bosnia	PROPN
aijes-7157	84	3	and	and	CCONJ
aijes-7157	84	4	herzegovina	herzegovina	PROPN
aijes-7157	84	5	,	,	PUNCT
aijes-7157	84	6	in	in	ADP
aijes-7157	84	7	practice	practice	NOUN
aijes-7157	84	8	,	,	PUNCT
aijes-7157	84	9	accountants	accountant	NOUN
aijes-7157	84	10	,	,	PUNCT
aijes-7157	84	11	in	in	ADP
aijes-7157	84	12	addition	addition	NOUN
aijes-7157	84	13	to	to	ADP
aijes-7157	84	14	their	their	PRON
aijes-7157	84	15	accounting	accounting	NOUN
aijes-7157	84	16	duties	duty	NOUN
aijes-7157	84	17	,	,	PUNCT
aijes-7157	84	18	often	often	ADV
aijes-7157	84	19	perform	perform	VERB
aijes-7157	84	20	other	other	ADJ
aijes-7157	84	21	tasks	task	NOUN
aijes-7157	84	22	that	that	PRON
aijes-7157	84	23	are	be	AUX
aijes-7157	84	24	not	not	PART
aijes-7157	84	25	part	part	NOUN
aijes-7157	84	26	of	of	ADP
aijes-7157	84	27	their	their	PRON
aijes-7157	84	28	job	job	NOUN
aijes-7157	84	29	description	description	NOUN
aijes-7157	84	30	.	.	PUNCT
aijes-7157	85	1	because	because	SCONJ
aijes-7157	85	2	of	of	ADP
aijes-7157	85	3	this	this	PRON
aijes-7157	85	4	,	,	PUNCT
aijes-7157	85	5	due	due	ADP
aijes-7157	85	6	to	to	ADP
aijes-7157	85	7	their	their	PRON
aijes-7157	85	8	workload	workload	NOUN
aijes-7157	85	9	and	and	CCONJ
aijes-7157	85	10	other	other	ADJ
aijes-7157	85	11	tasks	task	NOUN
aijes-7157	85	12	,	,	PUNCT
aijes-7157	85	13	the	the	DET
aijes-7157	85	14	question	question	NOUN
aijes-7157	85	15	of	of	ADP
aijes-7157	85	16	whether	whether	SCONJ
aijes-7157	85	17	accounting	accounting	NOUN
aijes-7157	85	18	tasks	task	NOUN
aijes-7157	85	19	are	be	AUX
aijes-7157	85	20	being	be	AUX
aijes-7157	85	21	performed	perform	VERB
aijes-7157	85	22	appropriately	appropriately	ADV
aijes-7157	85	23	arises	arise	VERB
aijes-7157	85	24	.	.	PUNCT
aijes-7157	86	1	in	in	ADP
aijes-7157	86	2	this	this	DET
aijes-7157	86	3	regard	regard	NOUN
aijes-7157	86	4	,	,	PUNCT
aijes-7157	86	5	according	accord	VERB
aijes-7157	86	6	to	to	ADP
aijes-7157	86	7	the	the	DET
aijes-7157	86	8	research	research	NOUN
aijes-7157	86	9	conducted	conduct	VERB
aijes-7157	86	10	,	,	PUNCT
aijes-7157	86	11	86	86	NUM
aijes-7157	86	12	%	%	NOUN
aijes-7157	86	13	(	(	PUNCT
aijes-7157	86	14	38	38	NUM
aijes-7157	86	15	respondents	respondent	NOUN
aijes-7157	86	16	)	)	PUNCT
aijes-7157	86	17	believe	believe	VERB
aijes-7157	86	18	that	that	SCONJ
aijes-7157	86	19	it	it	PRON
aijes-7157	86	20	is	be	AUX
aijes-7157	86	21	completely	completely	ADV
aijes-7157	86	22	justified	justified	ADJ
aijes-7157	86	23	to	to	PART
aijes-7157	86	24	expect	expect	VERB
aijes-7157	86	25	accounting	accounting	NOUN
aijes-7157	86	26	tasks	task	NOUN
aijes-7157	86	27	to	to	PART
aijes-7157	86	28	be	be	AUX
aijes-7157	86	29	performed	perform	VERB
aijes-7157	86	30	with	with	ADP
aijes-7157	86	31	due	due	ADJ
aijes-7157	86	32	professional	professional	ADJ
aijes-7157	86	33	care	care	NOUN
aijes-7157	86	34	,	,	PUNCT
aijes-7157	86	35	thoroughly	thoroughly	ADV
aijes-7157	86	36	,	,	PUNCT
aijes-7157	86	37	and	and	CCONJ
aijes-7157	86	38	on	on	ADP
aijes-7157	86	39	time	time	NOUN
aijes-7157	86	40	,	,	PUNCT
aijes-7157	86	41	while	while	SCONJ
aijes-7157	86	42	14	14	NUM
aijes-7157	86	43	%	%	NOUN
aijes-7157	86	44	(	(	PUNCT
aijes-7157	86	45	6	6	NUM
aijes-7157	86	46	respondents	respondent	NOUN
aijes-7157	86	47	)	)	PUNCT
aijes-7157	86	48	believe	believe	VERB
aijes-7157	86	49	that	that	SCONJ
aijes-7157	86	50	it	it	PRON
aijes-7157	86	51	is	be	AUX
aijes-7157	86	52	quite	quite	ADV
aijes-7157	86	53	justified	justified	ADJ
aijes-7157	86	54	to	to	PART
aijes-7157	86	55	expect	expect	VERB
aijes-7157	86	56	the	the	DET
aijes-7157	86	57	work	work	NOUN
aijes-7157	86	58	to	to	PART
aijes-7157	86	59	be	be	AUX
aijes-7157	86	60	performed	perform	VERB
aijes-7157	86	61	carefully	carefully	ADV
aijes-7157	86	62	,	,	PUNCT
aijes-7157	86	63	thoroughly	thoroughly	ADV
aijes-7157	86	64	,	,	PUNCT
aijes-7157	86	65	and	and	CCONJ
aijes-7157	86	66	on	on	ADP
aijes-7157	86	67	time	time	NOUN
aijes-7157	86	68	.	.	PUNCT
aijes-7157	87	1	2	2	NUM
aijes-7157	87	2	%	%	NOUN
aijes-7157	87	3	9	9	NUM
aijes-7157	87	4	%	%	NOUN
aijes-7157	87	5	89	89	NUM
aijes-7157	87	6	%	%	NOUN
aijes-7157	87	7	partially	partially	ADV
aijes-7157	87	8	quite	quite	ADV
aijes-7157	87	9	completely	completely	ADV
aijes-7157	87	10	5	5	NUM
aijes-7157	87	11	%	%	NOUN
aijes-7157	87	12	36	36	NUM
aijes-7157	87	13	%	%	NOUN
aijes-7157	87	14	59	59	NUM
aijes-7157	87	15	%	%	NOUN
aijes-7157	87	16	partially	partially	ADV
aijes-7157	87	17	quite	quite	ADV
aijes-7157	87	18	completely	completely	ADV
aijes-7157	87	19	azira	azira	ADJ
aijes-7157	87	20	osmanović	osmanović	NOUN
aijes-7157	87	21	,	,	PUNCT
aijes-7157	87	22	damir	damir	PROPN
aijes-7157	87	23	šarić	šarić	PROPN
aijes-7157	87	24	269	269	NUM
aijes-7157	87	25	figure	figure	NOUN
aijes-7157	87	26	5	5	NUM
aijes-7157	87	27	.	.	PUNCT
aijes-7157	87	28	respondents	respondent	NOUN
aijes-7157	87	29	'	'	PART
aijes-7157	87	30	views	view	NOUN
aijes-7157	87	31	on	on	ADP
aijes-7157	87	32	how	how	SCONJ
aijes-7157	87	33	reasonable	reasonable	ADJ
aijes-7157	87	34	it	it	PRON
aijes-7157	87	35	is	be	AUX
aijes-7157	87	36	to	to	PART
aijes-7157	87	37	expect	expect	VERB
aijes-7157	87	38	accountants	accountant	NOUN
aijes-7157	87	39	to	to	PART
aijes-7157	87	40	perform	perform	VERB
aijes-7157	87	41	their	their	PRON
aijes-7157	87	42	work	work	NOUN
aijes-7157	87	43	with	with	ADP
aijes-7157	87	44	due	due	ADJ
aijes-7157	87	45	diligence	diligence	NOUN
aijes-7157	87	46	(	(	PUNCT
aijes-7157	87	47	thoroughly	thoroughly	ADV
aijes-7157	87	48	,	,	PUNCT
aijes-7157	87	49	on	on	ADP
aijes-7157	87	50	time	time	NOUN
aijes-7157	87	51	)	)	PUNCT
aijes-7157	87	52	it	it	PRON
aijes-7157	87	53	is	be	AUX
aijes-7157	87	54	extremely	extremely	ADV
aijes-7157	87	55	important	important	ADJ
aijes-7157	87	56	for	for	SCONJ
aijes-7157	87	57	accountants	accountant	NOUN
aijes-7157	87	58	to	to	PART
aijes-7157	87	59	maintain	maintain	VERB
aijes-7157	87	60	the	the	DET
aijes-7157	87	61	confidentiality	confidentiality	NOUN
aijes-7157	87	62	of	of	ADP
aijes-7157	87	63	the	the	DET
aijes-7157	87	64	information	information	NOUN
aijes-7157	87	65	they	they	PRON
aijes-7157	87	66	obtain	obtain	VERB
aijes-7157	87	67	while	while	SCONJ
aijes-7157	87	68	performing	perform	VERB
aijes-7157	87	69	accounting	accounting	NOUN
aijes-7157	87	70	work	work	NOUN
aijes-7157	87	71	.	.	PUNCT
aijes-7157	88	1	the	the	DET
aijes-7157	88	2	conducted	conduct	VERB
aijes-7157	88	3	research	research	NOUN
aijes-7157	88	4	shows	show	VERB
aijes-7157	88	5	that	that	SCONJ
aijes-7157	88	6	91	91	NUM
aijes-7157	88	7	%	%	NOUN
aijes-7157	88	8	of	of	ADP
aijes-7157	88	9	the	the	DET
aijes-7157	88	10	respondents	respondent	NOUN
aijes-7157	88	11	believe	believe	VERB
aijes-7157	88	12	it	it	PRON
aijes-7157	88	13	is	be	AUX
aijes-7157	88	14	fully	fully	ADV
aijes-7157	88	15	justified	justified	ADJ
aijes-7157	88	16	to	to	PART
aijes-7157	88	17	expect	expect	VERB
aijes-7157	88	18	accountants	accountant	NOUN
aijes-7157	88	19	to	to	PART
aijes-7157	88	20	keep	keep	VERB
aijes-7157	88	21	business	business	NOUN
aijes-7157	88	22	information	information	NOUN
aijes-7157	88	23	confidential	confidential	ADJ
aijes-7157	88	24	,	,	PUNCT
aijes-7157	88	25	while	while	SCONJ
aijes-7157	88	26	9	9	NUM
aijes-7157	88	27	%	%	NOUN
aijes-7157	88	28	of	of	ADP
aijes-7157	88	29	the	the	DET
aijes-7157	88	30	respondents	respondent	NOUN
aijes-7157	88	31	believe	believe	VERB
aijes-7157	88	32	it	it	PRON
aijes-7157	88	33	is	be	AUX
aijes-7157	88	34	quite	quite	ADV
aijes-7157	88	35	justified	justified	ADJ
aijes-7157	88	36	to	to	PART
aijes-7157	88	37	expect	expect	VERB
aijes-7157	88	38	confidentiality	confidentiality	NOUN
aijes-7157	88	39	.	.	PUNCT
aijes-7157	89	1	figure	figure	VERB
aijes-7157	89	2	6	6	NUM
aijes-7157	89	3	.	.	PUNCT
aijes-7157	89	4	respondents	respondent	NOUN
aijes-7157	89	5	'	'	PART
aijes-7157	89	6	views	view	NOUN
aijes-7157	89	7	on	on	ADP
aijes-7157	89	8	how	how	SCONJ
aijes-7157	89	9	reasonable	reasonable	ADJ
aijes-7157	89	10	it	it	PRON
aijes-7157	89	11	is	be	AUX
aijes-7157	89	12	to	to	PART
aijes-7157	89	13	expect	expect	VERB
aijes-7157	89	14	accountants	accountant	NOUN
aijes-7157	89	15	to	to	PART
aijes-7157	89	16	keep	keep	VERB
aijes-7157	89	17	business	business	NOUN
aijes-7157	89	18	information	information	NOUN
aijes-7157	89	19	confidential	confidential	ADJ
aijes-7157	89	20	the	the	DET
aijes-7157	89	21	work	work	NOUN
aijes-7157	89	22	of	of	ADP
aijes-7157	89	23	an	an	DET
aijes-7157	89	24	accountant	accountant	NOUN
aijes-7157	89	25	is	be	AUX
aijes-7157	89	26	almost	almost	ADV
aijes-7157	89	27	unimaginable	unimaginable	ADJ
aijes-7157	89	28	without	without	ADP
aijes-7157	89	29	adhering	adhere	VERB
aijes-7157	89	30	to	to	ADP
aijes-7157	89	31	and	and	CCONJ
aijes-7157	89	32	working	work	VERB
aijes-7157	89	33	in	in	ADP
aijes-7157	89	34	accordance	accordance	NOUN
aijes-7157	89	35	with	with	ADP
aijes-7157	89	36	legal	legal	ADJ
aijes-7157	89	37	regulations	regulation	NOUN
aijes-7157	89	38	.	.	PUNCT
aijes-7157	90	1	work	work	NOUN
aijes-7157	90	2	in	in	ADP
aijes-7157	90	3	which	which	PRON
aijes-7157	90	4	rules	rule	NOUN
aijes-7157	90	5	and	and	CCONJ
aijes-7157	90	6	regulations	regulation	NOUN
aijes-7157	90	7	are	be	AUX
aijes-7157	90	8	not	not	PART
aijes-7157	90	9	applied	apply	VERB
aijes-7157	90	10	leads	lead	NOUN
aijes-7157	90	11	to	to	ADP
aijes-7157	90	12	numerous	numerous	ADJ
aijes-7157	90	13	consequences	consequence	NOUN
aijes-7157	90	14	,	,	PUNCT
aijes-7157	90	15	ranging	range	VERB
aijes-7157	90	16	from	from	ADP
aijes-7157	90	17	financial	financial	ADJ
aijes-7157	90	18	to	to	ADP
aijes-7157	90	19	criminal	criminal	ADJ
aijes-7157	90	20	.	.	PUNCT
aijes-7157	91	1	information	information	NOUN
aijes-7157	91	2	about	about	ADP
aijes-7157	91	3	accounting	accounting	NOUN
aijes-7157	91	4	and	and	CCONJ
aijes-7157	91	5	financial	financial	ADJ
aijes-7157	91	6	frauds	fraud	NOUN
aijes-7157	91	7	discovered	discover	VERB
aijes-7157	91	8	by	by	ADP
aijes-7157	91	9	auditors	auditor	NOUN
aijes-7157	91	10	and	and	CCONJ
aijes-7157	91	11	inspectors	inspector	NOUN
aijes-7157	91	12	is	be	AUX
aijes-7157	91	13	often	often	ADV
aijes-7157	91	14	disclosed	disclose	VERB
aijes-7157	91	15	to	to	ADP
aijes-7157	91	16	the	the	DET
aijes-7157	91	17	public	public	NOUN
aijes-7157	91	18	.	.	PUNCT
aijes-7157	92	1	the	the	DET
aijes-7157	92	2	opinion	opinion	NOUN
aijes-7157	92	3	of	of	ADP
aijes-7157	92	4	respondents	respondent	NOUN
aijes-7157	92	5	in	in	ADP
aijes-7157	92	6	the	the	DET
aijes-7157	92	7	conducted	conduct	VERB
aijes-7157	92	8	survey	survey	NOUN
aijes-7157	92	9	is	be	AUX
aijes-7157	92	10	that	that	SCONJ
aijes-7157	92	11	96	96	NUM
aijes-7157	92	12	%	%	NOUN
aijes-7157	92	13	of	of	ADP
aijes-7157	92	14	them	they	PRON
aijes-7157	92	15	believe	believe	VERB
aijes-7157	92	16	it	it	PRON
aijes-7157	92	17	is	be	AUX
aijes-7157	92	18	reasonable	reasonable	ADJ
aijes-7157	92	19	to	to	PART
aijes-7157	92	20	expect	expect	VERB
aijes-7157	92	21	accountants	accountant	NOUN
aijes-7157	92	22	to	to	PART
aijes-7157	92	23	act	act	VERB
aijes-7157	92	24	in	in	ADP
aijes-7157	92	25	accordance	accordance	NOUN
aijes-7157	92	26	with	with	ADP
aijes-7157	92	27	all	all	DET
aijes-7157	92	28	applicable	applicable	ADJ
aijes-7157	92	29	accounting	accounting	NOUN
aijes-7157	92	30	and	and	CCONJ
aijes-7157	92	31	other	other	ADJ
aijes-7157	92	32	regulations	regulation	NOUN
aijes-7157	92	33	,	,	PUNCT
aijes-7157	92	34	while	while	SCONJ
aijes-7157	92	35	only	only	ADV
aijes-7157	92	36	4	4	NUM
aijes-7157	92	37	%	%	NOUN
aijes-7157	92	38	of	of	ADP
aijes-7157	92	39	respondents	respondent	NOUN
aijes-7157	92	40	believe	believe	VERB
aijes-7157	92	41	that	that	SCONJ
aijes-7157	92	42	partial	partial	ADJ
aijes-7157	92	43	expectations	expectation	NOUN
aijes-7157	92	44	are	be	AUX
aijes-7157	92	45	justified	justify	VERB
aijes-7157	92	46	.	.	PUNCT
aijes-7157	93	1	0	0	NUM
aijes-7157	93	2	%	%	NOUN
aijes-7157	93	3	14	14	NUM
aijes-7157	93	4	%	%	NOUN
aijes-7157	93	5	86	86	NUM
aijes-7157	93	6	%	%	NOUN
aijes-7157	93	7	0	0	NUM
aijes-7157	93	8	%	%	NOUN
aijes-7157	93	9	partially	partially	ADV
aijes-7157	93	10	quite	quite	ADV
aijes-7157	93	11	completely	completely	ADV
aijes-7157	93	12	not	not	PART
aijes-7157	93	13	justified	justify	VERB
aijes-7157	93	14	0	0	NUM
aijes-7157	93	15	%	%	NOUN
aijes-7157	93	16	9	9	NUM
aijes-7157	93	17	%	%	NOUN
aijes-7157	93	18	91	91	NUM
aijes-7157	93	19	%	%	NOUN
aijes-7157	93	20	partially	partially	ADV
aijes-7157	93	21	quite	quite	ADV
aijes-7157	93	22	completely	completely	ADV
aijes-7157	93	23	the	the	DET
aijes-7157	93	24	importance	importance	NOUN
aijes-7157	93	25	of	of	ADP
aijes-7157	93	26	professional	professional	ADJ
aijes-7157	93	27	ethics	ethic	NOUN
aijes-7157	93	28	for	for	ADP
aijes-7157	93	29	accountants	accountant	NOUN
aijes-7157	93	30	in	in	ADP
aijes-7157	93	31	the	the	DET
aijes-7157	93	32	digital	digital	ADJ
aijes-7157	93	33	age	age	NOUN
aijes-7157	93	34	270	270	NUM
aijes-7157	93	35	figure	figure	NOUN
aijes-7157	93	36	7	7	NUM
aijes-7157	93	37	.	.	PUNCT
aijes-7157	93	38	respondents	respondent	NOUN
aijes-7157	93	39	'	'	PART
aijes-7157	93	40	views	view	NOUN
aijes-7157	93	41	on	on	ADP
aijes-7157	93	42	how	how	SCONJ
aijes-7157	93	43	reasonable	reasonable	ADJ
aijes-7157	93	44	it	it	PRON
aijes-7157	93	45	is	be	AUX
aijes-7157	93	46	to	to	PART
aijes-7157	93	47	expect	expect	VERB
aijes-7157	93	48	accountants	accountant	NOUN
aijes-7157	93	49	to	to	PART
aijes-7157	93	50	act	act	VERB
aijes-7157	93	51	in	in	ADP
aijes-7157	93	52	compliance	compliance	NOUN
aijes-7157	93	53	with	with	ADP
aijes-7157	93	54	applicable	applicable	ADJ
aijes-7157	93	55	accounting	accounting	NOUN
aijes-7157	93	56	and	and	CCONJ
aijes-7157	93	57	other	other	ADJ
aijes-7157	93	58	regulations	regulation	NOUN
aijes-7157	93	59	by	by	ADP
aijes-7157	93	60	applying	apply	VERB
aijes-7157	93	61	spearman	spearman	NOUN
aijes-7157	93	62	's	's	PART
aijes-7157	93	63	correlation	correlation	NOUN
aijes-7157	93	64	coefficient	coefficient	NOUN
aijes-7157	93	65	,	,	PUNCT
aijes-7157	93	66	the	the	DET
aijes-7157	93	67	basic	basic	ADJ
aijes-7157	93	68	research	research	NOUN
aijes-7157	93	69	hypothesis	hypothesis	NOUN
aijes-7157	93	70	that	that	PRON
aijes-7157	93	71	accountants	accountant	NOUN
aijes-7157	93	72	'	'	PART
aijes-7157	93	73	attitudes	attitude	NOUN
aijes-7157	93	74	towards	towards	ADP
aijes-7157	93	75	ethical	ethical	ADJ
aijes-7157	93	76	behavior	behavior	NOUN
aijes-7157	93	77	are	be	AUX
aijes-7157	93	78	related	relate	VERB
aijes-7157	93	79	to	to	ADP
aijes-7157	93	80	knowledge	knowledge	NOUN
aijes-7157	93	81	of	of	ADP
aijes-7157	93	82	the	the	DET
aijes-7157	93	83	code	code	NOUN
aijes-7157	93	84	of	of	ADP
aijes-7157	93	85	ethics	ethic	NOUN
aijes-7157	93	86	for	for	ADP
aijes-7157	93	87	professional	professional	ADJ
aijes-7157	93	88	accountants	accountant	NOUN
aijes-7157	93	89	was	be	AUX
aijes-7157	93	90	not	not	PART
aijes-7157	93	91	verified	verify	VERB
aijes-7157	93	92	in	in	ADP
aijes-7157	93	93	the	the	DET
aijes-7157	93	94	research	research	NOUN
aijes-7157	93	95	.	.	PUNCT
aijes-7157	94	1	table	table	NOUN
aijes-7157	94	2	1	1	NUM
aijes-7157	94	3	.	.	PUNCT
aijes-7157	95	1	statistical	statistical	ADJ
aijes-7157	95	2	presentation	presentation	NOUN
aijes-7157	95	3	of	of	ADP
aijes-7157	95	4	the	the	DET
aijes-7157	95	5	rank	rank	NOUN
aijes-7157	95	6	correlation	correlation	NOUN
aijes-7157	95	7	coefficient	coefficient	NOUN
aijes-7157	95	8	between	between	ADP
aijes-7157	95	9	accountants	accountant	NOUN
aijes-7157	95	10	'	'	PART
aijes-7157	95	11	attitudes	attitude	NOUN
aijes-7157	95	12	towards	towards	ADP
aijes-7157	95	13	ethical	ethical	ADJ
aijes-7157	95	14	behavior	behavior	NOUN
aijes-7157	95	15	and	and	CCONJ
aijes-7157	95	16	their	their	PRON
aijes-7157	95	17	knowledge	knowledge	NOUN
aijes-7157	95	18	of	of	ADP
aijes-7157	95	19	the	the	DET
aijes-7157	95	20	code	code	NOUN
aijes-7157	95	21	of	of	ADP
aijes-7157	95	22	ethics	ethic	NOUN
aijes-7157	95	23	for	for	ADP
aijes-7157	95	24	professional	professional	ADJ
aijes-7157	95	25	accountants	accountant	NOUN
aijes-7157	95	26	accountants	accountant	NOUN
aijes-7157	95	27	'	'	PART
aijes-7157	95	28	familiarity	familiarity	NOUN
aijes-7157	95	29	with	with	ADP
aijes-7157	95	30	the	the	DET
aijes-7157	95	31	code	code	NOUN
aijes-7157	95	32	of	of	ADP
aijes-7157	95	33	ethics	ethic	NOUN
aijes-7157	95	34	for	for	ADP
aijes-7157	95	35	professional	professional	ADJ
aijes-7157	95	36	accountants	accountant	NOUN
aijes-7157	95	37	attitudes	attitude	NOUN
aijes-7157	95	38	of	of	ADP
aijes-7157	95	39	accountants	accountant	NOUN
aijes-7157	95	40	towards	towards	ADP
aijes-7157	95	41	ethical	ethical	ADJ
aijes-7157	95	42	behavior	behavior	NOUN
aijes-7157	95	43	spearman	spearman	NOUN
aijes-7157	95	44	’s	’s	PART
aijes-7157	95	45	accountants	accountant	NOUN
aijes-7157	95	46	'	'	PART
aijes-7157	95	47	familiarity	familiarity	NOUN
aijes-7157	95	48	with	with	ADP
aijes-7157	95	49	the	the	DET
aijes-7157	95	50	code	code	NOUN
aijes-7157	95	51	of	of	ADP
aijes-7157	95	52	ethics	ethic	NOUN
aijes-7157	95	53	for	for	ADP
aijes-7157	95	54	professional	professional	ADJ
aijes-7157	95	55	accountants	accountant	NOUN
aijes-7157	95	56	correlation	correlation	NOUN
aijes-7157	95	57	coefficient	coefficient	NOUN
aijes-7157	95	58	sig.(1tailed	sig.(1taile	VERB
aijes-7157	95	59	)	)	PUNCT
aijes-7157	95	60	n	n	ADV
aijes-7157	95	61	1,000	1,000	NUM
aijes-7157	95	62	.	.	PUNCT
aijes-7157	96	1	44	44	NUM
aijes-7157	96	2	,	,	PUNCT
aijes-7157	96	3	105	105	NUM
aijes-7157	96	4	,	,	PUNCT
aijes-7157	96	5	136	136	NUM
aijes-7157	96	6	44	44	NUM
aijes-7157	96	7	attitudes	attitude	NOUN
aijes-7157	96	8	of	of	ADP
aijes-7157	96	9	accountants	accountant	NOUN
aijes-7157	96	10	towards	towards	ADP
aijes-7157	96	11	ethical	ethical	ADJ
aijes-7157	96	12	behavior	behavior	NOUN
aijes-7157	96	13	correlation	correlation	NOUN
aijes-7157	96	14	coefficient	coefficient	NOUN
aijes-7157	96	15	sig.(1tailed	sig.(1taile	VERB
aijes-7157	96	16	)	)	PUNCT
aijes-7157	97	1	n	n	CCONJ
aijes-7157	97	2	,	,	PUNCT
aijes-7157	97	3	105	105	NUM
aijes-7157	97	4	,	,	PUNCT
aijes-7157	97	5	136	136	NUM
aijes-7157	97	6	44	44	NUM
aijes-7157	97	7	1,000	1,000	NUM
aijes-7157	97	8	.	.	PUNCT
aijes-7157	98	1	44	44	NUM
aijes-7157	98	2	spearman	spearman	NOUN
aijes-7157	98	3	's	's	PART
aijes-7157	98	4	rank	rank	NOUN
aijes-7157	98	5	correlation	correlation	NOUN
aijes-7157	98	6	coefficient	coefficient	NOUN
aijes-7157	98	7	(	(	PUNCT
aijes-7157	98	8	rs	rs	NOUN
aijes-7157	98	9	)	)	PUNCT
aijes-7157	98	10	is	be	AUX
aijes-7157	98	11	0.105	0.105	NUM
aijes-7157	98	12	,	,	PUNCT
aijes-7157	98	13	while	while	SCONJ
aijes-7157	98	14	the	the	DET
aijes-7157	98	15	empirical	empirical	ADJ
aijes-7157	98	16	significance	significance	NOUN
aijes-7157	98	17	of	of	ADP
aijes-7157	98	18	the	the	DET
aijes-7157	98	19	correlation	correlation	NOUN
aijes-7157	98	20	coefficient	coefficient	NOUN
aijes-7157	98	21	is	be	AUX
aijes-7157	98	22	0.136	0.136	NUM
aijes-7157	98	23	,	,	PUNCT
aijes-7157	98	24	which	which	PRON
aijes-7157	98	25	means	mean	VERB
aijes-7157	98	26	that	that	SCONJ
aijes-7157	98	27	α	α	X
aijes-7157	98	28	*	*	X
aijes-7157	98	29	>	>	X
aijes-7157	98	30	0.05	0.05	NUM
aijes-7157	98	31	.	.	PUNCT
aijes-7157	99	1	therefore	therefore	ADV
aijes-7157	99	2	,	,	PUNCT
aijes-7157	99	3	it	it	PRON
aijes-7157	99	4	can	can	AUX
aijes-7157	99	5	be	be	AUX
aijes-7157	99	6	concluded	conclude	VERB
aijes-7157	99	7	that	that	SCONJ
aijes-7157	99	8	the	the	DET
aijes-7157	99	9	relationship	relationship	NOUN
aijes-7157	99	10	between	between	ADP
aijes-7157	99	11	the	the	DET
aijes-7157	99	12	movement	movement	NOUN
aijes-7157	99	13	of	of	ADP
aijes-7157	99	14	knowledge	knowledge	NOUN
aijes-7157	99	15	of	of	ADP
aijes-7157	99	16	the	the	DET
aijes-7157	99	17	code	code	NOUN
aijes-7157	99	18	of	of	ADP
aijes-7157	99	19	ethics	ethic	NOUN
aijes-7157	99	20	for	for	ADP
aijes-7157	99	21	professional	professional	ADJ
aijes-7157	99	22	accountants	accountant	NOUN
aijes-7157	99	23	and	and	CCONJ
aijes-7157	99	24	the	the	DET
aijes-7157	99	25	attitudes	attitude	NOUN
aijes-7157	99	26	of	of	ADP
aijes-7157	99	27	accountants	accountant	NOUN
aijes-7157	99	28	toward	toward	ADP
aijes-7157	99	29	ethical	ethical	ADJ
aijes-7157	99	30	behavior	behavior	NOUN
aijes-7157	99	31	is	be	AUX
aijes-7157	99	32	not	not	PART
aijes-7157	99	33	statistically	statistically	ADV
aijes-7157	99	34	significant	significant	ADJ
aijes-7157	99	35	.	.	PUNCT
aijes-7157	100	1	thus	thus	ADV
aijes-7157	100	2	,	,	PUNCT
aijes-7157	100	3	the	the	DET
aijes-7157	100	4	movement	movement	NOUN
aijes-7157	100	5	of	of	ADP
aijes-7157	100	6	knowledge	knowledge	NOUN
aijes-7157	100	7	of	of	ADP
aijes-7157	100	8	the	the	DET
aijes-7157	100	9	code	code	NOUN
aijes-7157	100	10	of	of	ADP
aijes-7157	100	11	ethics	ethic	NOUN
aijes-7157	100	12	for	for	ADP
aijes-7157	100	13	0	0	NUM
aijes-7157	100	14	%	%	NOUN
aijes-7157	100	15	4	4	NUM
aijes-7157	100	16	%	%	NOUN
aijes-7157	100	17	96	96	NUM
aijes-7157	100	18	%	%	NOUN
aijes-7157	100	19	partially	partially	ADV
aijes-7157	100	20	quite	quite	ADV
aijes-7157	100	21	completely	completely	ADV
aijes-7157	100	22	azira	azira	ADJ
aijes-7157	100	23	osmanović	osmanović	NOUN
aijes-7157	100	24	,	,	PUNCT
aijes-7157	100	25	damir	damir	PROPN
aijes-7157	100	26	šarić	šarić	VERB
aijes-7157	100	27	271	271	NUM
aijes-7157	100	28	professional	professional	ADJ
aijes-7157	100	29	accountants	accountant	NOUN
aijes-7157	100	30	is	be	AUX
aijes-7157	100	31	not	not	PART
aijes-7157	100	32	related	relate	VERB
aijes-7157	100	33	to	to	ADP
aijes-7157	100	34	the	the	DET
aijes-7157	100	35	movement	movement	NOUN
aijes-7157	100	36	in	in	ADP
aijes-7157	100	37	the	the	DET
aijes-7157	100	38	attitudes	attitude	NOUN
aijes-7157	100	39	of	of	ADP
aijes-7157	100	40	accountants	accountant	NOUN
aijes-7157	100	41	toward	toward	ADP
aijes-7157	100	42	ethical	ethical	ADJ
aijes-7157	100	43	behavior	behavior	NOUN
aijes-7157	100	44	.	.	PUNCT
aijes-7157	101	1	to	to	PART
aijes-7157	101	2	test	test	VERB
aijes-7157	101	3	hypothesis	hypothesis	NOUN
aijes-7157	101	4	ph1	ph1	PROPN
aijes-7157	101	5	,	,	PUNCT
aijes-7157	101	6	a	a	DET
aijes-7157	101	7	one	one	NUM
aijes-7157	101	8	-	-	PUNCT
aijes-7157	101	9	tailed	tail	VERB
aijes-7157	101	10	test	test	NOUN
aijes-7157	101	11	for	for	ADP
aijes-7157	101	12	proportion	proportion	NOUN
aijes-7157	101	13	was	be	AUX
aijes-7157	101	14	used	use	VERB
aijes-7157	101	15	at	at	ADP
aijes-7157	101	16	the	the	DET
aijes-7157	101	17	lower	low	ADJ
aijes-7157	101	18	limit	limit	NOUN
aijes-7157	101	19	with	with	ADP
aijes-7157	101	20	a	a	DET
aijes-7157	101	21	significance	significance	NOUN
aijes-7157	101	22	level	level	NOUN
aijes-7157	101	23	of	of	ADP
aijes-7157	101	24	95	95	NUM
aijes-7157	101	25	%	%	NOUN
aijes-7157	101	26	.	.	PUNCT
aijes-7157	102	1	the	the	DET
aijes-7157	102	2	proportion	proportion	NOUN
aijes-7157	102	3	among	among	ADP
aijes-7157	102	4	the	the	DET
aijes-7157	102	5	respondents	respondent	NOUN
aijes-7157	102	6	is	be	AUX
aijes-7157	102	7	p	p	NOUN
aijes-7157	102	8	=	=	NOUN
aijes-7157	102	9	0.56	0.56	NUM
aijes-7157	102	10	.	.	PUNCT
aijes-7157	102	11	table	table	NOUN
aijes-7157	102	12	2	2	NUM
aijes-7157	102	13	.	.	PUNCT
aijes-7157	102	14	statistical	statistical	ADJ
aijes-7157	102	15	presentation	presentation	NOUN
aijes-7157	102	16	of	of	ADP
aijes-7157	102	17	the	the	DET
aijes-7157	102	18	interval	interval	NOUN
aijes-7157	102	19	assessment	assessment	NOUN
aijes-7157	102	20	values	value	NOUN
aijes-7157	102	21	proportion	proportion	NOUN
aijes-7157	102	22	between	between	ADP
aijes-7157	102	23	respondents	respondent	NOUN
aijes-7157	102	24	p	p	NOUN
aijes-7157	102	25	0,56	0,56	NOUN
aijes-7157	102	26	sample	sample	NOUN
aijes-7157	102	27	size	size	NOUN
aijes-7157	102	28	(	(	PUNCT
aijes-7157	102	29	n	n	CCONJ
aijes-7157	102	30	)	)	PUNCT
aijes-7157	102	31	44	44	NUM
aijes-7157	102	32	reliability	reliability	NOUN
aijes-7157	102	33	0,95	0,95	NOUN
aijes-7157	102	34	lower	low	ADJ
aijes-7157	102	35	limit	limit	NOUN
aijes-7157	102	36	0,5035	0,5035	PROPN
aijes-7157	102	37	with	with	ADP
aijes-7157	102	38	a	a	DET
aijes-7157	102	39	confidence	confidence	NOUN
aijes-7157	102	40	level	level	NOUN
aijes-7157	102	41	of	of	ADP
aijes-7157	102	42	95	95	NUM
aijes-7157	102	43	%	%	NOUN
aijes-7157	102	44	,	,	PUNCT
aijes-7157	102	45	it	it	PRON
aijes-7157	102	46	can	can	AUX
aijes-7157	102	47	be	be	AUX
aijes-7157	102	48	concluded	conclude	VERB
aijes-7157	102	49	that	that	SCONJ
aijes-7157	102	50	the	the	DET
aijes-7157	102	51	proportion	proportion	NOUN
aijes-7157	102	52	of	of	ADP
aijes-7157	102	53	accountants	accountant	NOUN
aijes-7157	102	54	who	who	PRON
aijes-7157	102	55	believe	believe	VERB
aijes-7157	102	56	that	that	SCONJ
aijes-7157	102	57	the	the	DET
aijes-7157	102	58	implementation	implementation	NOUN
aijes-7157	102	59	of	of	ADP
aijes-7157	102	60	the	the	DET
aijes-7157	102	61	code	code	NOUN
aijes-7157	102	62	of	of	ADP
aijes-7157	102	63	ethics	ethic	NOUN
aijes-7157	102	64	for	for	ADP
aijes-7157	102	65	accountants	accountant	NOUN
aijes-7157	102	66	in	in	ADP
aijes-7157	102	67	the	the	DET
aijes-7157	102	68	digital	digital	ADJ
aijes-7157	102	69	age	age	NOUN
aijes-7157	102	70	has	have	VERB
aijes-7157	102	71	a	a	DET
aijes-7157	102	72	positive	positive	ADJ
aijes-7157	102	73	impact	impact	NOUN
aijes-7157	102	74	on	on	ADP
aijes-7157	102	75	reducing	reduce	VERB
aijes-7157	102	76	fraud	fraud	NOUN
aijes-7157	102	77	is	be	AUX
aijes-7157	102	78	50.35	50.35	NUM
aijes-7157	102	79	%	%	NOUN
aijes-7157	102	80	,	,	PUNCT
aijes-7157	102	81	which	which	PRON
aijes-7157	102	82	is	be	AUX
aijes-7157	102	83	greater	great	ADJ
aijes-7157	102	84	than	than	ADP
aijes-7157	102	85	50	50	NUM
aijes-7157	102	86	%	%	NOUN
aijes-7157	102	87	,	,	PUNCT
aijes-7157	102	88	thus	thus	ADV
aijes-7157	102	89	supporting	support	VERB
aijes-7157	102	90	the	the	DET
aijes-7157	102	91	acceptance	acceptance	NOUN
aijes-7157	102	92	of	of	ADP
aijes-7157	102	93	hypothesis	hypothesis	NOUN
aijes-7157	102	94	ph1	ph1	NOUN
aijes-7157	102	95	.	.	PUNCT
aijes-7157	103	1	discussions	discussion	NOUN
aijes-7157	103	2	the	the	DET
aijes-7157	103	3	application	application	NOUN
aijes-7157	103	4	of	of	ADP
aijes-7157	103	5	ethical	ethical	ADJ
aijes-7157	103	6	principles	principle	NOUN
aijes-7157	103	7	in	in	ADP
aijes-7157	103	8	an	an	DET
aijes-7157	103	9	organization	organization	NOUN
aijes-7157	103	10	depends	depend	VERB
aijes-7157	103	11	not	not	PART
aijes-7157	103	12	only	only	ADV
aijes-7157	103	13	on	on	ADP
aijes-7157	103	14	the	the	DET
aijes-7157	103	15	moral	moral	ADJ
aijes-7157	103	16	values	value	NOUN
aijes-7157	103	17	of	of	ADP
aijes-7157	103	18	individuals	individual	NOUN
aijes-7157	103	19	but	but	CCONJ
aijes-7157	103	20	also	also	ADV
aijes-7157	103	21	on	on	ADP
aijes-7157	103	22	written	write	VERB
aijes-7157	103	23	rules	rule	NOUN
aijes-7157	103	24	of	of	ADP
aijes-7157	103	25	conduct	conduct	NOUN
aijes-7157	103	26	.	.	PUNCT
aijes-7157	104	1	these	these	DET
aijes-7157	104	2	written	write	VERB
aijes-7157	104	3	rules	rule	NOUN
aijes-7157	104	4	define	define	VERB
aijes-7157	104	5	unacceptable	unacceptable	ADJ
aijes-7157	104	6	behaviors	behavior	NOUN
aijes-7157	104	7	within	within	ADP
aijes-7157	104	8	the	the	DET
aijes-7157	104	9	organization	organization	NOUN
aijes-7157	104	10	,	,	PUNCT
aijes-7157	104	11	significantly	significantly	ADV
aijes-7157	104	12	contributing	contribute	VERB
aijes-7157	104	13	to	to	ADP
aijes-7157	104	14	the	the	DET
aijes-7157	104	15	creation	creation	NOUN
aijes-7157	104	16	of	of	ADP
aijes-7157	104	17	a	a	DET
aijes-7157	104	18	positive	positive	ADJ
aijes-7157	104	19	working	working	NOUN
aijes-7157	104	20	environment	environment	NOUN
aijes-7157	104	21	for	for	ADP
aijes-7157	104	22	all	all	DET
aijes-7157	104	23	employees	employee	NOUN
aijes-7157	104	24	.	.	PUNCT
aijes-7157	105	1	written	write	VERB
aijes-7157	105	2	codes	code	NOUN
aijes-7157	105	3	of	of	ADP
aijes-7157	105	4	ethics	ethic	NOUN
aijes-7157	105	5	developed	develop	VERB
aijes-7157	105	6	by	by	ADP
aijes-7157	105	7	international	international	ADJ
aijes-7157	105	8	professional	professional	ADJ
aijes-7157	105	9	associations	association	NOUN
aijes-7157	105	10	hold	hold	VERB
aijes-7157	105	11	particular	particular	ADJ
aijes-7157	105	12	value	value	NOUN
aijes-7157	105	13	within	within	ADP
aijes-7157	105	14	an	an	DET
aijes-7157	105	15	organization	organization	NOUN
aijes-7157	105	16	.	.	PUNCT
aijes-7157	106	1	the	the	DET
aijes-7157	106	2	environment	environment	NOUN
aijes-7157	106	3	in	in	ADP
aijes-7157	106	4	which	which	PRON
aijes-7157	106	5	accountants	accountant	NOUN
aijes-7157	106	6	operate	operate	VERB
aijes-7157	106	7	should	should	AUX
aijes-7157	106	8	uphold	uphold	VERB
aijes-7157	106	9	ethical	ethical	ADJ
aijes-7157	106	10	values	value	NOUN
aijes-7157	106	11	,	,	PUNCT
aijes-7157	106	12	especially	especially	ADV
aijes-7157	106	13	today	today	NOUN
aijes-7157	106	14	,	,	PUNCT
aijes-7157	106	15	when	when	SCONJ
aijes-7157	106	16	accountants	accountant	NOUN
aijes-7157	106	17	face	face	VERB
aijes-7157	106	18	numerous	numerous	ADJ
aijes-7157	106	19	challenges	challenge	NOUN
aijes-7157	106	20	and	and	CCONJ
aijes-7157	106	21	accounting	accounting	NOUN
aijes-7157	106	22	fraud	fraud	NOUN
aijes-7157	106	23	is	be	AUX
aijes-7157	106	24	increasingly	increasingly	ADV
aijes-7157	106	25	prevalent	prevalent	ADJ
aijes-7157	106	26	.	.	PUNCT
aijes-7157	107	1	the	the	DET
aijes-7157	107	2	goal	goal	NOUN
aijes-7157	107	3	of	of	ADP
aijes-7157	107	4	the	the	DET
aijes-7157	107	5	accounting	accounting	NOUN
aijes-7157	107	6	profession	profession	NOUN
aijes-7157	107	7	is	be	AUX
aijes-7157	107	8	to	to	PART
aijes-7157	107	9	establish	establish	VERB
aijes-7157	107	10	high	high	ADJ
aijes-7157	107	11	-	-	PUNCT
aijes-7157	107	12	quality	quality	NOUN
aijes-7157	107	13	work	work	NOUN
aijes-7157	107	14	and	and	CCONJ
aijes-7157	107	15	professional	professional	ADJ
aijes-7157	107	16	behavior	behavior	NOUN
aijes-7157	107	17	.	.	PUNCT
aijes-7157	108	1	if	if	SCONJ
aijes-7157	108	2	this	this	PRON
aijes-7157	108	3	is	be	AUX
aijes-7157	108	4	achieved	achieve	VERB
aijes-7157	108	5	,	,	PUNCT
aijes-7157	108	6	the	the	DET
aijes-7157	108	7	profession	profession	NOUN
aijes-7157	108	8	will	will	AUX
aijes-7157	108	9	surely	surely	ADV
aijes-7157	108	10	earn	earn	VERB
aijes-7157	108	11	the	the	DET
aijes-7157	108	12	respect	respect	NOUN
aijes-7157	108	13	and	and	CCONJ
aijes-7157	108	14	trust	trust	NOUN
aijes-7157	108	15	of	of	ADP
aijes-7157	108	16	the	the	DET
aijes-7157	108	17	environment	environment	NOUN
aijes-7157	108	18	in	in	ADP
aijes-7157	108	19	which	which	PRON
aijes-7157	108	20	it	it	PRON
aijes-7157	108	21	works	work	VERB
aijes-7157	108	22	and	and	CCONJ
aijes-7157	108	23	operates	operate	VERB
aijes-7157	108	24	.	.	PUNCT
aijes-7157	109	1	although	although	SCONJ
aijes-7157	109	2	international	international	ADJ
aijes-7157	109	3	accounting	accounting	NOUN
aijes-7157	109	4	standards	standard	NOUN
aijes-7157	109	5	are	be	AUX
aijes-7157	109	6	respected	respect	VERB
aijes-7157	109	7	,	,	PUNCT
aijes-7157	109	8	the	the	DET
aijes-7157	109	9	accounting	accounting	NOUN
aijes-7157	109	10	profession	profession	NOUN
aijes-7157	109	11	in	in	ADP
aijes-7157	109	12	bosnia	bosnia	PROPN
aijes-7157	109	13	and	and	CCONJ
aijes-7157	109	14	herzegovina	herzegovina	PROPN
aijes-7157	109	15	is	be	AUX
aijes-7157	109	16	still	still	ADV
aijes-7157	109	17	not	not	PART
aijes-7157	109	18	fully	fully	ADV
aijes-7157	109	19	regulated	regulate	VERB
aijes-7157	109	20	.	.	PUNCT
aijes-7157	110	1	the	the	DET
aijes-7157	110	2	results	result	NOUN
aijes-7157	110	3	of	of	ADP
aijes-7157	110	4	the	the	DET
aijes-7157	110	5	research	research	NOUN
aijes-7157	110	6	confirm	confirm	VERB
aijes-7157	110	7	the	the	DET
aijes-7157	110	8	respondents	respondent	NOUN
aijes-7157	110	9	'	'	PART
aijes-7157	110	10	awareness	awareness	NOUN
aijes-7157	110	11	of	of	ADP
aijes-7157	110	12	the	the	DET
aijes-7157	110	13	importance	importance	NOUN
aijes-7157	110	14	of	of	ADP
aijes-7157	110	15	professional	professional	ADJ
aijes-7157	110	16	ethics	ethic	NOUN
aijes-7157	110	17	for	for	ADP
aijes-7157	110	18	accountants	accountant	NOUN
aijes-7157	110	19	and	and	CCONJ
aijes-7157	110	20	the	the	DET
aijes-7157	110	21	critical	critical	ADJ
aijes-7157	110	22	role	role	NOUN
aijes-7157	110	23	these	these	DET
aijes-7157	110	24	ethics	ethic	NOUN
aijes-7157	110	25	play	play	VERB
aijes-7157	110	26	in	in	ADP
aijes-7157	110	27	the	the	DET
aijes-7157	110	28	business	business	NOUN
aijes-7157	110	29	world	world	NOUN
aijes-7157	110	30	.	.	PUNCT
aijes-7157	111	1	accountants	accountant	NOUN
aijes-7157	111	2	in	in	ADP
aijes-7157	111	3	bosnia	bosnia	PROPN
aijes-7157	111	4	and	and	CCONJ
aijes-7157	111	5	herzegovina	herzegovina	PROPN
aijes-7157	111	6	are	be	AUX
aijes-7157	111	7	aware	aware	ADJ
aijes-7157	111	8	that	that	SCONJ
aijes-7157	111	9	they	they	PRON
aijes-7157	111	10	must	must	AUX
aijes-7157	111	11	perform	perform	VERB
aijes-7157	111	12	their	their	PRON
aijes-7157	111	13	duties	duty	NOUN
aijes-7157	111	14	objectively	objectively	ADV
aijes-7157	111	15	,	,	PUNCT
aijes-7157	111	16	confidentially	confidentially	ADV
aijes-7157	111	17	,	,	PUNCT
aijes-7157	111	18	and	and	CCONJ
aijes-7157	111	19	honestly	honestly	ADV
aijes-7157	111	20	,	,	PUNCT
aijes-7157	111	21	with	with	ADP
aijes-7157	111	22	due	due	ADJ
aijes-7157	111	23	professional	professional	ADJ
aijes-7157	111	24	care	care	NOUN
aijes-7157	111	25	,	,	PUNCT
aijes-7157	111	26	while	while	SCONJ
aijes-7157	111	27	acquiring	acquire	VERB
aijes-7157	111	28	and	and	CCONJ
aijes-7157	111	29	maintaining	maintain	VERB
aijes-7157	111	30	professional	professional	ADJ
aijes-7157	111	31	competence	competence	NOUN
aijes-7157	111	32	and	and	CCONJ
aijes-7157	111	33	adhering	adhere	VERB
aijes-7157	111	34	to	to	ADP
aijes-7157	111	35	all	all	DET
aijes-7157	111	36	legal	legal	ADJ
aijes-7157	111	37	rules	rule	NOUN
aijes-7157	111	38	and	and	CCONJ
aijes-7157	111	39	regulations	regulation	NOUN
aijes-7157	111	40	.	.	PUNCT
aijes-7157	112	1	the	the	DET
aijes-7157	112	2	research	research	NOUN
aijes-7157	112	3	also	also	ADV
aijes-7157	112	4	revealed	reveal	VERB
aijes-7157	112	5	that	that	SCONJ
aijes-7157	112	6	accountants	accountant	NOUN
aijes-7157	112	7	are	be	AUX
aijes-7157	112	8	familiar	familiar	ADJ
aijes-7157	112	9	with	with	ADP
aijes-7157	112	10	the	the	DET
aijes-7157	112	11	code	code	NOUN
aijes-7157	112	12	of	of	ADP
aijes-7157	112	13	ethics	ethic	NOUN
aijes-7157	112	14	for	for	ADP
aijes-7157	112	15	professional	professional	ADJ
aijes-7157	112	16	accountants	accountant	NOUN
aijes-7157	112	17	,	,	PUNCT
aijes-7157	112	18	and	and	CCONJ
aijes-7157	112	19	the	the	DET
aijes-7157	112	20	vast	vast	ADJ
aijes-7157	112	21	majority	majority	NOUN
aijes-7157	112	22	believe	believe	VERB
aijes-7157	112	23	that	that	SCONJ
aijes-7157	112	24	the	the	DET
aijes-7157	112	25	principles	principle	NOUN
aijes-7157	112	26	of	of	ADP
aijes-7157	112	27	the	the	DET
aijes-7157	112	28	code	code	NOUN
aijes-7157	112	29	are	be	AUX
aijes-7157	112	30	applied	apply	VERB
aijes-7157	112	31	by	by	ADP
aijes-7157	112	32	accountants	accountant	NOUN
aijes-7157	112	33	.	.	PUNCT
aijes-7157	113	1	a	a	DET
aijes-7157	113	2	potential	potential	ADJ
aijes-7157	113	3	limitation	limitation	NOUN
aijes-7157	113	4	of	of	ADP
aijes-7157	113	5	this	this	DET
aijes-7157	113	6	study	study	NOUN
aijes-7157	113	7	is	be	AUX
aijes-7157	113	8	the	the	DET
aijes-7157	113	9	relatively	relatively	ADV
aijes-7157	113	10	small	small	ADJ
aijes-7157	113	11	sample	sample	NOUN
aijes-7157	113	12	size	size	NOUN
aijes-7157	113	13	,	,	PUNCT
aijes-7157	113	14	so	so	SCONJ
aijes-7157	113	15	it	it	PRON
aijes-7157	113	16	is	be	AUX
aijes-7157	113	17	recommended	recommend	VERB
aijes-7157	113	18	that	that	SCONJ
aijes-7157	113	19	future	future	ADJ
aijes-7157	113	20	researchers	researcher	NOUN
aijes-7157	113	21	expand	expand	VERB
aijes-7157	113	22	the	the	DET
aijes-7157	113	23	study	study	NOUN
aijes-7157	113	24	with	with	ADP
aijes-7157	113	25	a	a	DET
aijes-7157	113	26	larger	large	ADJ
aijes-7157	113	27	sample	sample	NOUN
aijes-7157	113	28	.	.	PUNCT
aijes-7157	114	1	the	the	DET
aijes-7157	114	2	application	application	NOUN
aijes-7157	114	3	of	of	ADP
aijes-7157	114	4	the	the	DET
aijes-7157	114	5	code	code	NOUN
aijes-7157	114	6	of	of	ADP
aijes-7157	114	7	ethics	ethic	NOUN
aijes-7157	114	8	for	for	ADP
aijes-7157	114	9	professional	professional	ADJ
aijes-7157	114	10	accountants	accountant	NOUN
aijes-7157	114	11	helps	help	VERB
aijes-7157	114	12	reduce	reduce	VERB
aijes-7157	114	13	accounting	accounting	NOUN
aijes-7157	114	14	fraud	fraud	NOUN
aijes-7157	114	15	,	,	PUNCT
aijes-7157	114	16	and	and	CCONJ
aijes-7157	114	17	all	all	DET
aijes-7157	114	18	professional	professional	ADJ
aijes-7157	114	19	accountants	accountant	NOUN
aijes-7157	114	20	should	should	AUX
aijes-7157	114	21	strive	strive	VERB
aijes-7157	114	22	to	to	PART
aijes-7157	114	23	apply	apply	VERB
aijes-7157	114	24	the	the	DET
aijes-7157	114	25	code	code	NOUN
aijes-7157	114	26	in	in	ADP
aijes-7157	114	27	their	their	PRON
aijes-7157	114	28	work	work	NOUN
aijes-7157	114	29	.	.	PUNCT
aijes-7157	115	1	however	however	ADV
aijes-7157	115	2	,	,	PUNCT
aijes-7157	115	3	despite	despite	SCONJ
aijes-7157	115	4	the	the	DET
aijes-7157	115	5	knowledge	knowledge	NOUN
aijes-7157	115	6	of	of	ADP
aijes-7157	115	7	the	the	DET
aijes-7157	115	8	code	code	NOUN
aijes-7157	115	9	of	of	ADP
aijes-7157	115	10	ethics	ethic	NOUN
aijes-7157	115	11	and	and	CCONJ
aijes-7157	115	12	awareness	awareness	NOUN
aijes-7157	115	13	of	of	ADP
aijes-7157	115	14	professional	professional	ADJ
aijes-7157	115	15	conduct	conduct	NOUN
aijes-7157	115	16	,	,	PUNCT
aijes-7157	115	17	the	the	DET
aijes-7157	115	18	hypothesis	hypothesis	NOUN
aijes-7157	115	19	the	the	DET
aijes-7157	115	20	importance	importance	NOUN
aijes-7157	115	21	of	of	ADP
aijes-7157	115	22	professional	professional	ADJ
aijes-7157	115	23	ethics	ethic	NOUN
aijes-7157	115	24	for	for	ADP
aijes-7157	115	25	accountants	accountant	NOUN
aijes-7157	115	26	in	in	ADP
aijes-7157	115	27	the	the	DET
aijes-7157	115	28	digital	digital	ADJ
aijes-7157	115	29	age	age	NOUN
aijes-7157	115	30	272	272	NUM
aijes-7157	115	31	that	that	PRON
aijes-7157	115	32	accountants	accountant	NOUN
aijes-7157	115	33	’	’	PART
aijes-7157	115	34	attitudes	attitude	NOUN
aijes-7157	115	35	are	be	AUX
aijes-7157	115	36	related	relate	VERB
aijes-7157	115	37	to	to	ADP
aijes-7157	115	38	their	their	PRON
aijes-7157	115	39	knowledge	knowledge	NOUN
aijes-7157	115	40	of	of	ADP
aijes-7157	115	41	the	the	DET
aijes-7157	115	42	code	code	NOUN
aijes-7157	115	43	of	of	ADP
aijes-7157	115	44	ethics	ethic	NOUN
aijes-7157	115	45	can	can	AUX
aijes-7157	115	46	not	not	PART
aijes-7157	115	47	be	be	AUX
aijes-7157	115	48	confirmed	confirm	VERB
aijes-7157	115	49	.	.	PUNCT
aijes-7157	116	1	one	one	NUM
aijes-7157	116	2	possible	possible	ADJ
aijes-7157	116	3	reason	reason	NOUN
aijes-7157	116	4	for	for	ADP
aijes-7157	116	5	rejecting	reject	VERB
aijes-7157	116	6	this	this	DET
aijes-7157	116	7	hypothesis	hypothesis	NOUN
aijes-7157	116	8	could	could	AUX
aijes-7157	116	9	be	be	AUX
aijes-7157	116	10	external	external	ADJ
aijes-7157	116	11	influences	influence	NOUN
aijes-7157	116	12	,	,	PUNCT
aijes-7157	116	13	such	such	ADJ
aijes-7157	116	14	as	as	ADP
aijes-7157	116	15	profit	profit	NOUN
aijes-7157	116	16	,	,	PUNCT
aijes-7157	116	17	personal	personal	ADJ
aijes-7157	116	18	income	income	NOUN
aijes-7157	116	19	,	,	PUNCT
aijes-7157	116	20	and	and	CCONJ
aijes-7157	116	21	intense	intense	ADJ
aijes-7157	116	22	pressure	pressure	NOUN
aijes-7157	116	23	for	for	ADP
aijes-7157	116	24	positive	positive	ADJ
aijes-7157	116	25	business	business	NOUN
aijes-7157	116	26	results	result	NOUN
aijes-7157	116	27	,	,	PUNCT
aijes-7157	116	28	which	which	PRON
aijes-7157	116	29	may	may	AUX
aijes-7157	116	30	outweigh	outweigh	VERB
aijes-7157	116	31	ethics	ethic	NOUN
aijes-7157	116	32	and	and	CCONJ
aijes-7157	116	33	morality	morality	NOUN
aijes-7157	116	34	for	for	ADP
aijes-7157	116	35	accountants	accountant	NOUN
aijes-7157	116	36	.	.	PUNCT
aijes-7157	117	1	references	reference	NOUN
aijes-7157	117	2	1	1	NUM
aijes-7157	117	3	.	.	X
aijes-7157	117	4	bedeković	bedeković	NOUN
aijes-7157	117	5	,	,	PUNCT
aijes-7157	117	6	m.	m.	NOUN
aijes-7157	117	7	(	(	PUNCT
aijes-7157	117	8	2013	2013	NUM
aijes-7157	117	9	)	)	PUNCT
aijes-7157	117	10	.	.	PUNCT
aijes-7157	118	1	accounting	accounting	NOUN
aijes-7157	118	2	ethics	ethic	NOUN
aijes-7157	118	3	and	and	CCONJ
aijes-7157	118	4	its	its	PRON
aijes-7157	118	5	importance	importance	NOUN
aijes-7157	118	6	in	in	ADP
aijes-7157	118	7	the	the	DET
aijes-7157	118	8	accounting	accounting	NOUN
aijes-7157	118	9	profession	profession	NOUN
aijes-7157	118	10	.	.	PUNCT
aijes-7157	119	1	practical	practical	ADJ
aijes-7157	119	2	management	management	NOUN
aijes-7157	119	3	,	,	PUNCT
aijes-7157	119	4	4	4	NUM
aijes-7157	119	5	.	.	X
aijes-7157	120	1	https://hrcak.srce.hr/index.php?id_clanak_jezik=175439	https://hrcak.srce.hr/index.php?id_clanak_jezik=175439	PROPN
aijes-7157	120	2	&	&	CCONJ
aijes-7157	120	3	show	show	NOUN
aijes-7157	120	4	=	=	NOUN
aijes-7157	120	5	clanak	clanak	ADJ
aijes-7157	120	6	2	2	NUM
aijes-7157	120	7	.	.	NUM
aijes-7157	120	8	certo	certo	PROPN
aijes-7157	120	9	,	,	PUNCT
aijes-7157	120	10	s.	s.	PROPN
aijes-7157	120	11	c.	c.	PROPN
aijes-7157	120	12	,	,	PUNCT
aijes-7157	120	13	&	&	CCONJ
aijes-7157	120	14	certo	certo	PROPN
aijes-7157	120	15	,	,	PUNCT
aijes-7157	120	16	s.	s.	PROPN
aijes-7157	120	17	t.	t.	PROPN
aijes-7157	120	18	(	(	PUNCT
aijes-7157	120	19	2006	2006	NUM
aijes-7157	120	20	)	)	PUNCT
aijes-7157	120	21	.	.	PUNCT
aijes-7157	121	1	modern	modern	ADJ
aijes-7157	121	2	management	management	NOUN
aijes-7157	121	3	(	(	PUNCT
aijes-7157	121	4	10th	10th	ADJ
aijes-7157	121	5	ed	ed	NOUN
aijes-7157	121	6	.	.	PUNCT
aijes-7157	121	7	)	)	PUNCT
aijes-7157	121	8	.	.	PUNCT
aijes-7157	122	1	mate	mate	NOUN
aijes-7157	122	2	.	.	PUNCT
aijes-7157	123	1	3	3	X
aijes-7157	123	2	.	.	X
aijes-7157	123	3	gibson	gibson	PROPN
aijes-7157	123	4	,	,	PUNCT
aijes-7157	123	5	j.	j.	PROPN
aijes-7157	123	6	l.	l.	PROPN
aijes-7157	123	7	,	,	PUNCT
aijes-7157	123	8	ivancevich	ivancevich	NOUN
aijes-7157	123	9	,	,	PUNCT
aijes-7157	123	10	j.	j.	PROPN
aijes-7157	123	11	m.	m.	PROPN
aijes-7157	123	12	,	,	PUNCT
aijes-7157	123	13	donnelly	donnelly	PROPN
aijes-7157	123	14	,	,	PUNCT
aijes-7157	123	15	j.	j.	PROPN
aijes-7157	123	16	h.	h.	PROPN
aijes-7157	123	17	,	,	PUNCT
aijes-7157	123	18	&	&	CCONJ
aijes-7157	123	19	konopaske	konopaske	PROPN
aijes-7157	123	20	,	,	PUNCT
aijes-7157	123	21	r.	r.	PROPN
aijes-7157	123	22	(	(	PUNCT
aijes-7157	123	23	2009	2009	NUM
aijes-7157	123	24	)	)	PUNCT
aijes-7157	123	25	.	.	PUNCT
aijes-7157	124	1	organizations	organization	NOUN
aijes-7157	124	2	:	:	PUNCT
aijes-7157	124	3	behavior	behavior	NOUN
aijes-7157	124	4	,	,	PUNCT
aijes-7157	124	5	structure	structure	NOUN
aijes-7157	124	6	,	,	PUNCT
aijes-7157	124	7	processes	process	NOUN
aijes-7157	124	8	.	.	PUNCT
aijes-7157	125	1	mcgraw	mcgraw	PROPN
aijes-7157	125	2	-	-	PUNCT
aijes-7157	125	3	hill	hill	PROPN
aijes-7157	125	4	irwin	irwin	PROPN
aijes-7157	125	5	.	.	PUNCT
aijes-7157	126	1	4	4	X
aijes-7157	126	2	.	.	X
aijes-7157	126	3	hunjet	hunjet	PROPN
aijes-7157	126	4	,	,	PUNCT
aijes-7157	126	5	a.	a.	PROPN
aijes-7157	126	6	,	,	PUNCT
aijes-7157	126	7	&	&	CCONJ
aijes-7157	126	8	kozina	kozina	PROPN
aijes-7157	126	9	,	,	PUNCT
aijes-7157	126	10	g.	g.	PROPN
aijes-7157	126	11	(	(	PUNCT
aijes-7157	126	12	2014	2014	NUM
aijes-7157	126	13	)	)	PUNCT
aijes-7157	126	14	.	.	PUNCT
aijes-7157	127	1	fundamentals	fundamental	NOUN
aijes-7157	127	2	of	of	ADP
aijes-7157	127	3	entrepreneurship	entrepreneurship	NOUN
aijes-7157	127	4	.	.	PUNCT
aijes-7157	128	1	university	university	NOUN
aijes-7157	128	2	north	north	NOUN
aijes-7157	128	3	.	.	PUNCT
aijes-7157	129	1	5	5	X
aijes-7157	129	2	.	.	X
aijes-7157	129	3	international	international	ADJ
aijes-7157	129	4	ethics	ethic	NOUN
aijes-7157	129	5	standards	standard	NOUN
aijes-7157	129	6	board	board	NOUN
aijes-7157	129	7	for	for	ADP
aijes-7157	129	8	accountants	accountant	NOUN
aijes-7157	129	9	(	(	PUNCT
aijes-7157	129	10	iesba	iesba	PROPN
aijes-7157	129	11	)	)	PUNCT
aijes-7157	129	12	.	.	PUNCT
aijes-7157	130	1	(	(	PUNCT
aijes-7157	130	2	2023	2023	NUM
aijes-7157	130	3	)	)	PUNCT
aijes-7157	130	4	.	.	PUNCT
aijes-7157	131	1	handbook	handbook	NOUN
aijes-7157	131	2	of	of	ADP
aijes-7157	131	3	the	the	DET
aijes-7157	131	4	international	international	ADJ
aijes-7157	131	5	code	code	NOUN
aijes-7157	131	6	of	of	ADP
aijes-7157	131	7	ethics	ethic	NOUN
aijes-7157	131	8	for	for	ADP
aijes-7157	131	9	professional	professional	ADJ
aijes-7157	131	10	accountants	accountant	NOUN
aijes-7157	131	11	.	.	PUNCT
aijes-7157	132	1	https://www.ifac.org/ethics/iesba-code	https://www.ifac.org/ethics/iesba-code	PROPN
aijes-7157	132	2	6	6	NUM
aijes-7157	132	3	.	.	PUNCT
aijes-7157	132	4	international	international	PROPN
aijes-7157	132	5	federation	federation	PROPN
aijes-7157	132	6	of	of	ADP
aijes-7157	132	7	accountants	accountant	NOUN
aijes-7157	132	8	.	.	PUNCT
aijes-7157	133	1	(	(	PUNCT
aijes-7157	133	2	2018	2018	NUM
aijes-7157	133	3	)	)	PUNCT
aijes-7157	133	4	.	.	PUNCT
aijes-7157	134	1	international	international	PROPN
aijes-7157	134	2	code	code	PROPN
aijes-7157	134	3	of	of	ADP
aijes-7157	134	4	ethics	ethic	NOUN
aijes-7157	134	5	for	for	ADP
aijes-7157	134	6	professional	professional	ADJ
aijes-7157	134	7	accountants	accountant	NOUN
aijes-7157	134	8	.	.	PUNCT
aijes-7157	135	1	https://www.ifac.org/knowledgegateway/discussion/international-code-ethicsprofessional-accountants-key-areas-focussmes-and-smps	https://www.ifac.org/knowledgegateway/discussion/international-code-ethicsprofessional-accountants-key-areas-focussmes-and-smp	NOUN
aijes-7157	135	2	7	7	NUM
aijes-7157	135	3	.	.	PUNCT
aijes-7157	135	4	osmanović	osmanović	PROPN
aijes-7157	135	5	,	,	PUNCT
aijes-7157	135	6	a.	a.	PROPN
aijes-7157	135	7	,	,	PUNCT
aijes-7157	135	8	&	&	CCONJ
aijes-7157	135	9	jusupović	jusupović	PROPN
aijes-7157	135	10	,	,	PUNCT
aijes-7157	135	11	m.	m.	NOUN
aijes-7157	135	12	(	(	PUNCT
aijes-7157	135	13	2019	2019	NUM
aijes-7157	135	14	)	)	PUNCT
aijes-7157	135	15	.	.	PUNCT
aijes-7157	136	1	detection	detection	NOUN
aijes-7157	136	2	and	and	CCONJ
aijes-7157	136	3	prevention	prevention	NOUN
aijes-7157	136	4	of	of	ADP
aijes-7157	136	5	manipulation	manipulation	NOUN
aijes-7157	136	6	of	of	ADP
aijes-7157	136	7	financial	financial	ADJ
aijes-7157	136	8	statements	statement	NOUN
aijes-7157	136	9	.	.	PUNCT
aijes-7157	137	1	finconsult	finconsult	NOUN
aijes-7157	137	2	.	.	PUNCT
aijes-7157	138	1	business	business	NOUN
aijes-7157	138	2	consultant	consultant	NOUN
aijes-7157	138	3	,	,	PUNCT
aijes-7157	138	4	82	82	NUM
aijes-7157	138	5	.	.	NOUN
aijes-7157	138	6	8	8	NUM
aijes-7157	138	7	.	.	X
aijes-7157	139	1	osmanović	osmanović	PROPN
aijes-7157	139	2	,	,	PUNCT
aijes-7157	139	3	a.	a.	PROPN
aijes-7157	139	4	,	,	PUNCT
aijes-7157	139	5	&	&	CCONJ
aijes-7157	139	6	šarić	šarić	PROPN
aijes-7157	139	7	,	,	PUNCT
aijes-7157	139	8	d.	d.	PROPN
aijes-7157	139	9	(	(	PUNCT
aijes-7157	139	10	2023	2023	NUM
aijes-7157	139	11	)	)	PUNCT
aijes-7157	139	12	.	.	PUNCT
aijes-7157	140	1	importance	importance	NOUN
aijes-7157	140	2	of	of	ADP
aijes-7157	140	3	internal	internal	ADJ
aijes-7157	140	4	control	control	NOUN
aijes-7157	140	5	for	for	ADP
aijes-7157	140	6	creative	creative	ADJ
aijes-7157	140	7	accounting	accounting	NOUN
aijes-7157	140	8	.	.	PUNCT
aijes-7157	141	1	agora	agora	PROPN
aijes-7157	141	2	international	international	ADJ
aijes-7157	141	3	journal	journal	NOUN
aijes-7157	141	4	of	of	ADP
aijes-7157	141	5	economical	economical	ADJ
aijes-7157	141	6	sciences	science	NOUN
aijes-7157	141	7	,	,	PUNCT
aijes-7157	141	8	17(1	17(1	NUM
aijes-7157	141	9	)	)	PUNCT
aijes-7157	141	10	.	.	PUNCT
aijes-7157	142	1	https://doi.org/10.15837/aijes.v17i1.5766	https://doi.org/10.15837/aijes.v17i1.5766	X
aijes-7157	143	1	9	9	X
aijes-7157	143	2	.	.	X
aijes-7157	143	3	osmanović	osmanović	PROPN
aijes-7157	143	4	,	,	PUNCT
aijes-7157	143	5	a.	a.	NOUN
aijes-7157	143	6	,	,	PUNCT
aijes-7157	143	7	šarić	šarić	PROPN
aijes-7157	143	8	,	,	PUNCT
aijes-7157	143	9	d.	d.	PROPN
aijes-7157	143	10	,	,	PUNCT
aijes-7157	143	11	&	&	CCONJ
aijes-7157	143	12	čanić	čanić	PROPN
aijes-7157	143	13	,	,	PUNCT
aijes-7157	143	14	a.	a.	NOUN
aijes-7157	143	15	(	(	PUNCT
aijes-7157	143	16	2023	2023	NUM
aijes-7157	143	17	)	)	PUNCT
aijes-7157	143	18	.	.	PUNCT
aijes-7157	144	1	challenges	challenge	NOUN
aijes-7157	144	2	facing	face	VERB
aijes-7157	144	3	the	the	DET
aijes-7157	144	4	accounting	accounting	NOUN
aijes-7157	144	5	profession	profession	NOUN
aijes-7157	144	6	.	.	PUNCT
aijes-7157	145	1	finconsult	finconsult	NOUN
aijes-7157	145	2	.	.	PUNCT
aijes-7157	146	1	business	business	NOUN
aijes-7157	146	2	consultant	consultant	NOUN
aijes-7157	146	3	,	,	PUNCT
aijes-7157	146	4	131	131	NUM
aijes-7157	146	5	.	.	NOUN
aijes-7157	146	6	10	10	NUM
aijes-7157	146	7	.	.	PUNCT
aijes-7157	147	1	osmanović	osmanović	PROPN
aijes-7157	147	2	,	,	PUNCT
aijes-7157	147	3	a.	a.	NOUN
aijes-7157	147	4	,	,	PUNCT
aijes-7157	147	5	šarić	šarić	PROPN
aijes-7157	147	6	,	,	PUNCT
aijes-7157	147	7	d.	d.	PROPN
aijes-7157	147	8	,	,	PUNCT
aijes-7157	147	9	&	&	CCONJ
aijes-7157	147	10	čanić	čanić	PROPN
aijes-7157	147	11	,	,	PUNCT
aijes-7157	147	12	a.	a.	NOUN
aijes-7157	147	13	(	(	PUNCT
aijes-7157	147	14	2024	2024	NUM
aijes-7157	147	15	)	)	PUNCT
aijes-7157	147	16	.	.	PUNCT
aijes-7157	148	1	implementation	implementation	NOUN
aijes-7157	148	2	of	of	ADP
aijes-7157	148	3	accounting	accounting	NOUN
aijes-7157	148	4	controls	control	NOUN
aijes-7157	148	5	in	in	ADP
aijes-7157	148	6	organizations	organization	NOUN
aijes-7157	148	7	.	.	PUNCT
aijes-7157	149	1	finconsult	finconsult	NOUN
aijes-7157	149	2	.	.	PUNCT
aijes-7157	150	1	12th	12th	ADJ
aijes-7157	150	2	international	international	ADJ
aijes-7157	150	3	symposium	symposium	NOUN
aijes-7157	150	4	.	.	PUNCT
aijes-7157	151	1	11	11	NUM
aijes-7157	151	2	.	.	PUNCT
aijes-7157	151	3	savez	savez	PROPN
aijes-7157	151	4	računovođa	računovođa	PROPN
aijes-7157	151	5	,	,	PUNCT
aijes-7157	151	6	revizora	revizora	PROPN
aijes-7157	152	1	i	i	PRON
aijes-7157	152	2	finansijskih	finansijskih	VERB
aijes-7157	152	3	radnika	radnika	PROPN
aijes-7157	152	4	federacije	federacije	PROPN
aijes-7157	152	5	bosne	bosne	PROPN
aijes-7157	152	6	i	i	PRON
aijes-7157	152	7	hercegovine	hercegovine	VERB
aijes-7157	152	8	(	(	PUNCT
aijes-7157	152	9	srrfbih	srrfbih	PROPN
aijes-7157	152	10	)	)	PUNCT
aijes-7157	152	11	.	.	PUNCT
aijes-7157	153	1	(	(	PUNCT
aijes-7157	153	2	2022	2022	NUM
aijes-7157	153	3	)	)	PUNCT
aijes-7157	153	4	.	.	PUNCT
aijes-7157	154	1	international	international	PROPN
aijes-7157	154	2	code	code	PROPN
aijes-7157	154	3	of	of	ADP
aijes-7157	154	4	ethics	ethic	NOUN
aijes-7157	154	5	for	for	ADP
aijes-7157	154	6	professional	professional	ADJ
aijes-7157	154	7	accountants	accountant	NOUN
aijes-7157	154	8	.	.	PUNCT
aijes-7157	155	1	https://www.srr-fbih.org/medunarodni-kodeks-etike-za-profesionalne-racunovodeizdanje-2022-697	https://www.srr-fbih.org/medunarodni-kodeks-etike-za-profesionalne-racunovodeizdanje-2022-697	X
aijes-7157	156	1	12	12	NUM
aijes-7157	156	2	.	.	PUNCT
aijes-7157	157	1	sever	sever	PROPN
aijes-7157	157	2	,	,	PUNCT
aijes-7157	157	3	m.	m.	NOUN
aijes-7157	157	4	,	,	PUNCT
aijes-7157	157	5	tušek	tušek	PROPN
aijes-7157	157	6	,	,	PUNCT
aijes-7157	157	7	b.	b.	PROPN
aijes-7157	157	8	,	,	PUNCT
aijes-7157	157	9	&	&	CCONJ
aijes-7157	157	10	žager	žager	PROPN
aijes-7157	157	11	,	,	PUNCT
aijes-7157	157	12	l.	l.	PROPN
aijes-7157	157	13	(	(	PUNCT
aijes-7157	157	14	2012	2012	NUM
aijes-7157	157	15	)	)	PUNCT
aijes-7157	157	16	.	.	PUNCT
aijes-7157	158	1	audit	audit	NOUN
aijes-7157	158	2	–	–	PUNCT
aijes-7157	158	3	principles	principle	NOUN
aijes-7157	158	4	,	,	PUNCT
aijes-7157	158	5	standards	standard	NOUN
aijes-7157	158	6	,	,	PUNCT
aijes-7157	158	7	procedures	procedure	NOUN
aijes-7157	158	8	.	.	PUNCT
aijes-7157	159	1	croatian	croatian	PROPN
aijes-7157	159	2	association	association	PROPN
aijes-7157	159	3	of	of	ADP
aijes-7157	159	4	accountants	accountant	NOUN
aijes-7157	159	5	and	and	CCONJ
aijes-7157	159	6	financial	financial	ADJ
aijes-7157	159	7	employers	employer	NOUN
aijes-7157	159	8	.	.	PUNCT
aijes-7157	160	1	https://hrcak.srce.hr/index.php?id_clanak_jezik=175439&%20show=clanak	https://hrcak.srce.hr/index.php?id_clanak_jezik=175439&%20show=clanak	VERB
aijes-7157	160	2	https://hrcak.srce.hr/index.php?id_clanak_jezik=175439&%20show=clanak	https://hrcak.srce.hr/index.php?id_clanak_jezik=175439&%20show=clanak	NOUN
aijes-7157	160	3	https://www.ifac.org/ethics/iesba-code	https://www.ifac.org/ethics/iesba-code	PROPN
aijes-7157	160	4	https://doi.org/10.15837/aijes.v17i1.5766	https://doi.org/10.15837/aijes.v17i1.5766	X