id	sid	tid	token	lemma	pos
aijes-7165	1	1	agora	agora	PROPN
aijes-7165	1	2	international	international	PROPN
aijes-7165	1	3	journal	journal	NOUN
aijes-7165	1	4	of	of	ADP
aijes-7165	1	5	economical	economical	ADJ
aijes-7165	1	6	sciences	science	NOUN
aijes-7165	1	7	,	,	PUNCT
aijes-7165	1	8	http://univagora.ro/jour/index.php/aijes	http://univagora.ro/jour/index.php/aijes	PRON
aijes-7165	1	9	issn	issn	PROPN
aijes-7165	1	10	2067	2067	NUM
aijes-7165	1	11	-	-	SYM
aijes-7165	1	12	3310	3310	NUM
aijes-7165	1	13	,	,	PUNCT
aijes-7165	1	14	e	e	X
aijes-7165	1	15	-	-	PUNCT
aijes-7165	1	16	issn	issn	PROPN
aijes-7165	1	17	2067	2067	NUM
aijes-7165	1	18	-	-	SYM
aijes-7165	1	19	7669	7669	NUM
aijes-7165	1	20	vol	vol	NOUN
aijes-7165	1	21	.	.	PROPN
aijes-7165	1	22	19	19	NUM
aijes-7165	1	23	,	,	PUNCT
aijes-7165	1	24	no	no	INTJ
aijes-7165	1	25	.	.	NOUN
aijes-7165	1	26	1	1	NUM
aijes-7165	1	27	(	(	PUNCT
aijes-7165	1	28	2025	2025	NUM
aijes-7165	1	29	)	)	PUNCT
aijes-7165	1	30	,	,	PUNCT
aijes-7165	1	31	pp	pp	PROPN
aijes-7165	1	32	.	.	PUNCT
aijes-7165	2	1	357	357	NUM
aijes-7165	2	2	-	-	SYM
aijes-7165	2	3	370	370	NUM
aijes-7165	2	4	357	357	NUM
aijes-7165	2	5	impact	impact	NOUN
aijes-7165	2	6	of	of	ADP
aijes-7165	2	7	management	management	NOUN
aijes-7165	2	8	accounting	accounting	NOUN
aijes-7165	2	9	practices	practice	NOUN
aijes-7165	2	10	on	on	ADP
aijes-7165	2	11	the	the	DET
aijes-7165	2	12	perceived	perceive	VERB
aijes-7165	2	13	financial	financial	ADJ
aijes-7165	2	14	performance	performance	NOUN
aijes-7165	2	15	of	of	ADP
aijes-7165	2	16	manufacturing	manufacture	VERB
aijes-7165	2	17	companies	company	NOUN
aijes-7165	2	18	in	in	ADP
aijes-7165	2	19	sri	sri	PROPN
aijes-7165	2	20	lanka	lanka	PROPN
aijes-7165	2	21	n.i	n.i	PROPN
aijes-7165	2	22	.	.	PROPN
aijes-7165	2	23	yapa	yapa	PROPN
aijes-7165	2	24	,	,	PUNCT
aijes-7165	2	25	n.	n.	PROPN
aijes-7165	2	26	rajakaruna	rajakaruna	PROPN
aijes-7165	2	27	,	,	PUNCT
aijes-7165	2	28	h.	h.	PROPN
aijes-7165	2	29	dissanayake	dissanayake	PROPN
aijes-7165	2	30	navodani	navodani	PROPN
aijes-7165	2	31	indunil	indunil	PROPN
aijes-7165	2	32	yapa¹	yapa¹	PROPN
aijes-7165	2	33	,	,	PUNCT
aijes-7165	2	34	niluka	niluka	PROPN
aijes-7165	2	35	rajakaruna²	rajakaruna²	PROPN
aijes-7165	2	36	,	,	PUNCT
aijes-7165	2	37	hiranya	hiranya	NOUN
aijes-7165	2	38	dissanayake³	dissanayake³	NOUN
aijes-7165	2	39	¹	¹	PROPN
aijes-7165	2	40	²	²	PROPN
aijes-7165	2	41	³	³	PROPN
aijes-7165	2	42	department	department	NOUN
aijes-7165	2	43	of	of	ADP
aijes-7165	2	44	accountancy	accountancy	NOUN
aijes-7165	2	45	,	,	PUNCT
aijes-7165	2	46	faculty	faculty	NOUN
aijes-7165	2	47	of	of	ADP
aijes-7165	2	48	business	business	NOUN
aijes-7165	2	49	studied	study	VERB
aijes-7165	2	50	and	and	CCONJ
aijes-7165	2	51	finance	finance	NOUN
aijes-7165	2	52	,	,	PUNCT
aijes-7165	2	53	wayamba	wayamba	VERB
aijes-7165	2	54	university	university	PROPN
aijes-7165	2	55	of	of	ADP
aijes-7165	2	56	sri	sri	PROPN
aijes-7165	2	57	lanka	lanka	PROPN
aijes-7165	2	58	,	,	PUNCT
aijes-7165	3	1	sri	sri	PROPN
aijes-7165	3	2	lanka	lanka	PROPN
aijes-7165	3	3	¹	¹	PROPN
aijes-7165	3	4	https://orcid.org/0009-0009-8148-0934	https://orcid.org/0009-0009-8148-0934	PROPN
aijes-7165	3	5	,	,	PUNCT
aijes-7165	3	6	e	e	NOUN
aijes-7165	3	7	-	-	NOUN
aijes-7165	3	8	mail	mail	NOUN
aijes-7165	3	9	:	:	PUNCT
aijes-7165	3	10	navodani.yapa123@gmail.com	navodani.yapa123@gmail.com	X
aijes-7165	3	11	²	²	NUM
aijes-7165	3	12	https://orcid.org/0009-0003-7338-0817	https://orcid.org/0009-0003-7338-0817	PROPN
aijes-7165	3	13	,	,	PUNCT
aijes-7165	3	14	e	e	NOUN
aijes-7165	3	15	-	-	NOUN
aijes-7165	3	16	mail	mail	NOUN
aijes-7165	3	17	:	:	PUNCT
aijes-7165	3	18	niluka@wyb.ac.lk	niluka@wyb.ac.lk	PROPN
aijes-7165	3	19	³	³	X
aijes-7165	3	20	https://orcid.org/0000-0002-4963-5125	https://orcid.org/0000-0002-4963-5125	PROPN
aijes-7165	3	21	,	,	PUNCT
aijes-7165	3	22	e	e	NOUN
aijes-7165	3	23	-	-	NOUN
aijes-7165	3	24	mail	mail	NOUN
aijes-7165	3	25	:	:	PUNCT
aijes-7165	3	26	hiranya@wyb.ac.lk	hiranya@wyb.ac.lk	PROPN
aijes-7165	3	27	abstract	abstract	NOUN
aijes-7165	3	28	:	:	PUNCT
aijes-7165	3	29	in	in	ADP
aijes-7165	3	30	manufacturing	manufacture	VERB
aijes-7165	3	31	companies	company	NOUN
aijes-7165	3	32	,	,	PUNCT
aijes-7165	3	33	management	management	NOUN
aijes-7165	3	34	accounting	accounting	NOUN
aijes-7165	3	35	plays	play	VERB
aijes-7165	3	36	a	a	DET
aijes-7165	3	37	vital	vital	ADJ
aijes-7165	3	38	role	role	NOUN
aijes-7165	3	39	of	of	ADP
aijes-7165	3	40	the	the	DET
aijes-7165	3	41	company	company	NOUN
aijes-7165	3	42	.	.	PUNCT
aijes-7165	4	1	this	this	DET
aijes-7165	4	2	research	research	NOUN
aijes-7165	4	3	examines	examine	VERB
aijes-7165	4	4	the	the	DET
aijes-7165	4	5	role	role	NOUN
aijes-7165	4	6	of	of	ADP
aijes-7165	4	7	management	management	NOUN
aijes-7165	4	8	accounting	accounting	NOUN
aijes-7165	4	9	practices	practice	NOUN
aijes-7165	4	10	in	in	ADP
aijes-7165	4	11	the	the	DET
aijes-7165	4	12	financial	financial	ADJ
aijes-7165	4	13	performance	performance	NOUN
aijes-7165	4	14	of	of	ADP
aijes-7165	4	15	listed	list	VERB
aijes-7165	4	16	manufacturing	manufacturing	NOUN
aijes-7165	4	17	companies	company	NOUN
aijes-7165	4	18	in	in	ADP
aijes-7165	4	19	sri	sri	PROPN
aijes-7165	4	20	lanka	lanka	PROPN
aijes-7165	4	21	.	.	PUNCT
aijes-7165	5	1	this	this	DET
aijes-7165	5	2	study	study	NOUN
aijes-7165	5	3	undertook	undertake	VERB
aijes-7165	5	4	a	a	DET
aijes-7165	5	5	quantitative	quantitative	ADJ
aijes-7165	5	6	study	study	NOUN
aijes-7165	5	7	of	of	ADP
aijes-7165	5	8	data	datum	NOUN
aijes-7165	5	9	collected	collect	VERB
aijes-7165	5	10	using	use	VERB
aijes-7165	5	11	a	a	DET
aijes-7165	5	12	structured	structured	ADJ
aijes-7165	5	13	questionnaire	questionnaire	NOUN
aijes-7165	5	14	from	from	ADP
aijes-7165	5	15	59	59	NUM
aijes-7165	5	16	companies	company	NOUN
aijes-7165	5	17	listed	list	VERB
aijes-7165	5	18	on	on	ADP
aijes-7165	5	19	the	the	DET
aijes-7165	5	20	colombo	colombo	NOUN
aijes-7165	5	21	stock	stock	NOUN
aijes-7165	5	22	exchange	exchange	NOUN
aijes-7165	5	23	.	.	PUNCT
aijes-7165	6	1	the	the	DET
aijes-7165	6	2	companies	company	NOUN
aijes-7165	6	3	were	be	AUX
aijes-7165	6	4	selected	select	VERB
aijes-7165	6	5	using	use	VERB
aijes-7165	6	6	the	the	DET
aijes-7165	6	7	census	census	NOUN
aijes-7165	6	8	sampling	sample	VERB
aijes-7165	6	9	technique	technique	NOUN
aijes-7165	6	10	.	.	PUNCT
aijes-7165	7	1	analytical	analytical	ADJ
aijes-7165	7	2	tools	tool	NOUN
aijes-7165	7	3	used	use	VERB
aijes-7165	7	4	as	as	ADP
aijes-7165	7	5	descriptive	descriptive	ADJ
aijes-7165	7	6	statistics	statistic	NOUN
aijes-7165	7	7	,	,	PUNCT
aijes-7165	7	8	correlation	correlation	NOUN
aijes-7165	7	9	analysis	analysis	NOUN
aijes-7165	7	10	,	,	PUNCT
aijes-7165	7	11	and	and	CCONJ
aijes-7165	7	12	the	the	DET
aijes-7165	7	13	partial	partial	ADJ
aijes-7165	7	14	least	least	ADJ
aijes-7165	7	15	squares	square	VERB
aijes-7165	7	16	structural	structural	ADJ
aijes-7165	7	17	equation	equation	NOUN
aijes-7165	7	18	modeling	modeling	NOUN
aijes-7165	7	19	(	(	PUNCT
aijes-7165	7	20	pls	pls	INTJ
aijes-7165	7	21	-	-	PUNCT
aijes-7165	7	22	sem	sem	NOUN
aijes-7165	7	23	)	)	PUNCT
aijes-7165	7	24	method	method	NOUN
aijes-7165	7	25	,	,	PUNCT
aijes-7165	7	26	were	be	AUX
aijes-7165	7	27	used	use	VERB
aijes-7165	7	28	to	to	PART
aijes-7165	7	29	analyse	analyse	VERB
aijes-7165	7	30	the	the	DET
aijes-7165	7	31	data	datum	NOUN
aijes-7165	7	32	.	.	PUNCT
aijes-7165	8	1	major	major	ADJ
aijes-7165	8	2	findings	finding	NOUN
aijes-7165	8	3	suggest	suggest	VERB
aijes-7165	8	4	that	that	SCONJ
aijes-7165	8	5	a	a	DET
aijes-7165	8	6	greater	great	ADJ
aijes-7165	8	7	extent	extent	NOUN
aijes-7165	8	8	of	of	ADP
aijes-7165	8	9	budgeting	budgeting	NOUN
aijes-7165	8	10	systems	system	NOUN
aijes-7165	8	11	and	and	CCONJ
aijes-7165	8	12	costing	cost	VERB
aijes-7165	8	13	systems	system	NOUN
aijes-7165	8	14	enhances	enhance	VERB
aijes-7165	8	15	financial	financial	ADJ
aijes-7165	8	16	performance	performance	NOUN
aijes-7165	8	17	.	.	PUNCT
aijes-7165	9	1	information	information	NOUN
aijes-7165	9	2	for	for	ADP
aijes-7165	9	3	decision	decision	NOUN
aijes-7165	9	4	-	-	PUNCT
aijes-7165	9	5	making	making	NOUN
aijes-7165	9	6	can	can	AUX
aijes-7165	9	7	occasionally	occasionally	ADV
aijes-7165	9	8	lower	lower	VERB
aijes-7165	9	9	an	an	DET
aijes-7165	9	10	organization	organization	NOUN
aijes-7165	9	11	’s	’s	PART
aijes-7165	9	12	financial	financial	ADJ
aijes-7165	9	13	performance	performance	NOUN
aijes-7165	9	14	in	in	ADP
aijes-7165	9	15	the	the	DET
aijes-7165	9	16	short	short	ADJ
aijes-7165	9	17	term	term	NOUN
aijes-7165	9	18	.	.	PUNCT
aijes-7165	10	1	performance	performance	NOUN
aijes-7165	10	2	evaluation	evaluation	NOUN
aijes-7165	10	3	systems	system	NOUN
aijes-7165	10	4	increase	increase	VERB
aijes-7165	10	5	the	the	DET
aijes-7165	10	6	extent	extent	NOUN
aijes-7165	10	7	of	of	ADP
aijes-7165	10	8	improved	improved	ADJ
aijes-7165	10	9	financial	financial	ADJ
aijes-7165	10	10	performance	performance	NOUN
aijes-7165	10	11	of	of	ADP
aijes-7165	10	12	organizations	organization	NOUN
aijes-7165	10	13	,	,	PUNCT
aijes-7165	10	14	while	while	SCONJ
aijes-7165	10	15	the	the	DET
aijes-7165	10	16	analysis	analysis	NOUN
aijes-7165	10	17	of	of	ADP
aijes-7165	10	18	strategic	strategic	ADJ
aijes-7165	10	19	management	management	NOUN
aijes-7165	10	20	accounting	accounting	NOUN
aijes-7165	10	21	has	have	VERB
aijes-7165	10	22	the	the	DET
aijes-7165	10	23	most	most	ADV
aijes-7165	10	24	positive	positive	ADJ
aijes-7165	10	25	impact	impact	NOUN
aijes-7165	10	26	on	on	ADP
aijes-7165	10	27	financial	financial	ADJ
aijes-7165	10	28	performance	performance	NOUN
aijes-7165	10	29	,	,	PUNCT
aijes-7165	10	30	supporting	support	VERB
aijes-7165	10	31	its	its	PRON
aijes-7165	10	32	status	status	NOUN
aijes-7165	10	33	as	as	ADP
aijes-7165	10	34	a	a	DET
aijes-7165	10	35	key	key	ADJ
aijes-7165	10	36	driver	driver	NOUN
aijes-7165	10	37	of	of	ADP
aijes-7165	10	38	financial	financial	ADJ
aijes-7165	10	39	performance	performance	NOUN
aijes-7165	10	40	in	in	ADP
aijes-7165	10	41	organizations	organization	NOUN
aijes-7165	10	42	.	.	PUNCT
aijes-7165	11	1	keywords	keyword	NOUN
aijes-7165	11	2	:	:	PUNCT
aijes-7165	11	3	financial	financial	ADJ
aijes-7165	11	4	performance	performance	NOUN
aijes-7165	11	5	,	,	PUNCT
aijes-7165	11	6	costing	cost	VERB
aijes-7165	11	7	system	system	NOUN
aijes-7165	11	8	,	,	PUNCT
aijes-7165	11	9	budgeting	budgeting	NOUN
aijes-7165	11	10	system	system	NOUN
aijes-7165	11	11	,	,	PUNCT
aijes-7165	11	12	strategic	strategic	ADJ
aijes-7165	11	13	management	management	NOUN
aijes-7165	11	14	accounting	accounting	NOUN
aijes-7165	11	15	analysis	analysis	NOUN
aijes-7165	11	16	system	system	NOUN
aijes-7165	11	17	1	1	NUM
aijes-7165	11	18	.	.	PUNCT
aijes-7165	11	19	introduction	introduction	NOUN
aijes-7165	11	20	management	management	NOUN
aijes-7165	11	21	accounting	accounting	NOUN
aijes-7165	11	22	practices	practice	NOUN
aijes-7165	11	23	are	be	AUX
aijes-7165	11	24	crucial	crucial	ADJ
aijes-7165	11	25	in	in	ADP
aijes-7165	11	26	cascading	cascade	VERB
aijes-7165	11	27	effects	effect	NOUN
aijes-7165	11	28	on	on	ADP
aijes-7165	11	29	operational	operational	ADJ
aijes-7165	11	30	improvements	improvement	NOUN
aijes-7165	11	31	and	and	CCONJ
aijes-7165	11	32	market	market	NOUN
aijes-7165	11	33	competition	competition	NOUN
aijes-7165	11	34	,	,	PUNCT
aijes-7165	11	35	especially	especially	ADV
aijes-7165	11	36	in	in	ADP
aijes-7165	11	37	developing	develop	VERB
aijes-7165	11	38	countries	country	NOUN
aijes-7165	11	39	such	such	ADJ
aijes-7165	11	40	as	as	ADP
aijes-7165	11	41	sri	sri	PROPN
aijes-7165	11	42	lanka	lanka	PROPN
aijes-7165	11	43	,	,	PUNCT
aijes-7165	11	44	due	due	ADP
aijes-7165	11	45	to	to	ADP
aijes-7165	11	46	resource	resource	NOUN
aijes-7165	11	47	constraints	constraint	NOUN
aijes-7165	11	48	or	or	CCONJ
aijes-7165	11	49	lack	lack	NOUN
aijes-7165	11	50	of	of	ADP
aijes-7165	11	51	infrastructure	infrastructure	NOUN
aijes-7165	11	52	,	,	PUNCT
aijes-7165	11	53	among	among	ADP
aijes-7165	11	54	others	other	NOUN
aijes-7165	11	55	.	.	PUNCT
aijes-7165	12	1	an	an	DET
aijes-7165	12	2	essential	essential	ADJ
aijes-7165	12	3	part	part	NOUN
aijes-7165	12	4	of	of	ADP
aijes-7165	12	5	management	management	NOUN
aijes-7165	12	6	accounting	accounting	NOUN
aijes-7165	12	7	for	for	ADP
aijes-7165	12	8	manufacturers	manufacturer	NOUN
aijes-7165	12	9	is	be	AUX
aijes-7165	12	10	the	the	DET
aijes-7165	12	11	system	system	NOUN
aijes-7165	12	12	of	of	ADP
aijes-7165	12	13	concepts	concept	NOUN
aijes-7165	12	14	and	and	CCONJ
aijes-7165	12	15	methods	method	NOUN
aijes-7165	12	16	that	that	PRON
aijes-7165	12	17	develops	develop	VERB
aijes-7165	12	18	knowledge	knowledge	NOUN
aijes-7165	12	19	of	of	ADP
aijes-7165	12	20	how	how	SCONJ
aijes-7165	12	21	companies	company	NOUN
aijes-7165	12	22	communicate	communicate	VERB
aijes-7165	12	23	economically	economically	ADV
aijes-7165	12	24	,	,	PUNCT
aijes-7165	12	25	helping	help	VERB
aijes-7165	12	26	to	to	PART
aijes-7165	12	27	dispose	dispose	VERB
aijes-7165	12	28	of	of	ADP
aijes-7165	12	29	what	what	PRON
aijes-7165	12	30	costs	cost	VERB
aijes-7165	12	31	things	thing	NOUN
aijes-7165	12	32	have	have	VERB
aijes-7165	12	33	in	in	ADP
aijes-7165	12	34	actuality	actuality	NOUN
aijes-7165	12	35	and	and	CCONJ
aijes-7165	12	36	therefore	therefore	ADV
aijes-7165	12	37	shaping	shape	VERB
aijes-7165	12	38	how	how	SCONJ
aijes-7165	12	39	plans	plan	NOUN
aijes-7165	12	40	are	be	AUX
aijes-7165	12	41	best	well	ADV
aijes-7165	12	42	made	make	VERB
aijes-7165	12	43	for	for	ADP
aijes-7165	12	44	future	future	ADJ
aijes-7165	12	45	operations	operation	NOUN
aijes-7165	12	46	(	(	PUNCT
aijes-7165	12	47	gichaaga	gichaaga	NOUN
aijes-7165	12	48	,	,	PUNCT
aijes-7165	12	49	2014	2014	NUM
aijes-7165	12	50	)	)	PUNCT
aijes-7165	12	51	.	.	PUNCT
aijes-7165	13	1	management	management	NOUN
aijes-7165	13	2	accounting	accounting	NOUN
aijes-7165	13	3	practices	practice	NOUN
aijes-7165	13	4	,	,	PUNCT
aijes-7165	13	5	such	such	ADJ
aijes-7165	13	6	as	as	ADP
aijes-7165	13	7	cost	cost	NOUN
aijes-7165	13	8	management	management	NOUN
aijes-7165	13	9	,	,	PUNCT
aijes-7165	13	10	budgeting	budgeting	NOUN
aijes-7165	13	11	,	,	PUNCT
aijes-7165	13	12	performance	performance	NOUN
aijes-7165	13	13	evaluation	evaluation	NOUN
aijes-7165	13	14	,	,	PUNCT
aijes-7165	13	15	and	and	CCONJ
aijes-7165	13	16	strategic	strategic	ADJ
aijes-7165	13	17	analysis	analysis	NOUN
aijes-7165	13	18	,	,	PUNCT
aijes-7165	13	19	are	be	AUX
aijes-7165	13	20	of	of	ADP
aijes-7165	13	21	particular	particular	ADJ
aijes-7165	13	22	importance	importance	NOUN
aijes-7165	13	23	to	to	ADP
aijes-7165	13	24	enterprises	enterprise	NOUN
aijes-7165	13	25	aiming	aim	VERB
aijes-7165	13	26	to	to	PART
aijes-7165	13	27	raise	raise	VERB
aijes-7165	13	28	profits	profit	NOUN
aijes-7165	13	29	and	and	CCONJ
aijes-7165	13	30	respond	respond	VERB
aijes-7165	13	31	effectively	effectively	ADV
aijes-7165	13	32	to	to	ADP
aijes-7165	13	33	competition	competition	NOUN
aijes-7165	13	34	.	.	PUNCT
aijes-7165	14	1	research	research	NOUN
aijes-7165	14	2	questions	question	NOUN
aijes-7165	14	3	of	of	ADP
aijes-7165	14	4	the	the	DET
aijes-7165	14	5	study	study	NOUN
aijes-7165	14	6	,	,	PUNCT
aijes-7165	14	7			ADJ
aijes-7165	14	8	what	what	PRON
aijes-7165	14	9	is	be	AUX
aijes-7165	14	10	the	the	DET
aijes-7165	14	11	impact	impact	NOUN
aijes-7165	14	12	of	of	ADP
aijes-7165	14	13	costing	cost	VERB
aijes-7165	14	14	systems	system	NOUN
aijes-7165	14	15	on	on	ADP
aijes-7165	14	16	the	the	DET
aijes-7165	14	17	financial	financial	ADJ
aijes-7165	14	18	performance	performance	NOUN
aijes-7165	14	19	of	of	ADP
aijes-7165	14	20	listed	list	VERB
aijes-7165	14	21	companies	company	NOUN
aijes-7165	14	22	in	in	ADP
aijes-7165	14	23	sri	sri	PROPN
aijes-7165	14	24	lanka	lanka	PROPN
aijes-7165	14	25	?	?	PUNCT
aijes-7165	15	1			PRON
aijes-7165	15	2	is	be	AUX
aijes-7165	15	3	there	there	PRON
aijes-7165	15	4	an	an	DET
aijes-7165	15	5	impact	impact	NOUN
aijes-7165	15	6	of	of	ADP
aijes-7165	15	7	budgeting	budgeting	NOUN
aijes-7165	15	8	systems	system	NOUN
aijes-7165	15	9	on	on	ADP
aijes-7165	15	10	the	the	DET
aijes-7165	15	11	financial	financial	ADJ
aijes-7165	15	12	performance	performance	NOUN
aijes-7165	15	13	of	of	ADP
aijes-7165	15	14	listed	list	VERB
aijes-7165	15	15	companies	company	NOUN
aijes-7165	15	16	in	in	ADP
aijes-7165	15	17	sri	sri	PROPN
aijes-7165	15	18	lanka	lanka	PROPN
aijes-7165	15	19	?	?	PUNCT
aijes-7165	16	1			X
aijes-7165	16	2	what	what	PRON
aijes-7165	16	3	is	be	AUX
aijes-7165	16	4	the	the	DET
aijes-7165	16	5	impact	impact	NOUN
aijes-7165	16	6	of	of	ADP
aijes-7165	16	7	performance	performance	NOUN
aijes-7165	16	8	evaluation	evaluation	NOUN
aijes-7165	16	9	systems	system	NOUN
aijes-7165	16	10	on	on	ADP
aijes-7165	16	11	the	the	DET
aijes-7165	16	12	financial	financial	ADJ
aijes-7165	16	13	performance	performance	NOUN
aijes-7165	16	14	of	of	ADP
aijes-7165	16	15	listed	list	VERB
aijes-7165	16	16	companies	company	NOUN
aijes-7165	16	17	in	in	ADP
aijes-7165	16	18	sri	sri	PROPN
aijes-7165	16	19	lanka	lanka	PROPN
aijes-7165	16	20	?	?	PUNCT
aijes-7165	17	1			X
aijes-7165	17	2	what	what	PRON
aijes-7165	17	3	is	be	AUX
aijes-7165	17	4	the	the	DET
aijes-7165	17	5	impact	impact	NOUN
aijes-7165	17	6	of	of	ADP
aijes-7165	17	7	strategic	strategic	ADJ
aijes-7165	17	8	management	management	NOUN
aijes-7165	17	9	accounting	accounting	NOUN
aijes-7165	17	10	analysis	analysis	NOUN
aijes-7165	17	11	systems	system	NOUN
aijes-7165	17	12	on	on	ADP
aijes-7165	17	13	the	the	DET
aijes-7165	17	14	financial	financial	ADJ
aijes-7165	17	15	performance	performance	NOUN
aijes-7165	17	16	of	of	ADP
aijes-7165	17	17	listed	list	VERB
aijes-7165	17	18	companies	company	NOUN
aijes-7165	17	19	in	in	ADP
aijes-7165	17	20	sri	sri	PROPN
aijes-7165	17	21	lanka	lanka	PROPN
aijes-7165	17	22	?	?	PUNCT
aijes-7165	18	1	https://orcid.org/0009-0009-8148-0934	https://orcid.org/0009-0009-8148-0934	PROPN
aijes-7165	18	2	mailto:navodani.yapa123@gmail.com	mailto:navodani.yapa123@gmail.com	PROPN
aijes-7165	19	1	https://orcid.org/0009-0003-7338-0817	https://orcid.org/0009-0003-7338-0817	PROPN
aijes-7165	19	2	mailto:niluka@wyb.ac.lk	mailto:niluka@wyb.ac.lk	PROPN
aijes-7165	20	1	https://orcid.org/0000-0002-4963-5125	https://orcid.org/0000-0002-4963-5125	PROPN
aijes-7165	20	2	mailto:hiranya@wyb.ac.lk	mailto:hiranya@wyb.ac.lk	PROPN
aijes-7165	20	3	impact	impact	NOUN
aijes-7165	20	4	of	of	ADP
aijes-7165	20	5	management	management	NOUN
aijes-7165	20	6	accounting	accounting	NOUN
aijes-7165	20	7	practices	practice	NOUN
aijes-7165	20	8	on	on	ADP
aijes-7165	20	9	the	the	DET
aijes-7165	20	10	perceived	perceive	VERB
aijes-7165	20	11	financial	financial	ADJ
aijes-7165	20	12	performance	performance	NOUN
aijes-7165	20	13	of	of	ADP
aijes-7165	20	14	manufacturing	manufacture	VERB
aijes-7165	20	15	companies	company	NOUN
aijes-7165	20	16	in	in	ADP
aijes-7165	20	17	sri	sri	PROPN
aijes-7165	20	18	lanka	lanka	PROPN
aijes-7165	20	19	358	358	NUM
aijes-7165	20	20			PRON
aijes-7165	20	21	is	be	AUX
aijes-7165	20	22	there	there	PRON
aijes-7165	20	23	an	an	DET
aijes-7165	20	24	impact	impact	NOUN
aijes-7165	20	25	of	of	ADP
aijes-7165	20	26	information	information	NOUN
aijes-7165	20	27	for	for	ADP
aijes-7165	20	28	decision	decision	NOUN
aijes-7165	20	29	-	-	PUNCT
aijes-7165	20	30	making	making	NOUN
aijes-7165	20	31	on	on	ADP
aijes-7165	20	32	the	the	DET
aijes-7165	20	33	financial	financial	ADJ
aijes-7165	20	34	performance	performance	NOUN
aijes-7165	20	35	of	of	ADP
aijes-7165	20	36	listed	list	VERB
aijes-7165	20	37	companies	company	NOUN
aijes-7165	20	38	in	in	ADP
aijes-7165	20	39	sri	sri	PROPN
aijes-7165	20	40	lanka	lanka	PROPN
aijes-7165	20	41	?	?	PUNCT
aijes-7165	21	1	according	accord	VERB
aijes-7165	21	2	to	to	ADP
aijes-7165	21	3	horngren	horngren	PROPN
aijes-7165	21	4	,	,	PUNCT
aijes-7165	21	5	(	(	PUNCT
aijes-7165	21	6	2008	2008	NUM
aijes-7165	21	7	)	)	PUNCT
aijes-7165	21	8	,	,	PUNCT
aijes-7165	21	9	companies	company	NOUN
aijes-7165	21	10	that	that	PRON
aijes-7165	21	11	used	use	VERB
aijes-7165	21	12	the	the	DET
aijes-7165	21	13	activity	activity	NOUN
aijes-7165	21	14	based	base	VERB
aijes-7165	21	15	costing	cost	VERB
aijes-7165	21	16	(	(	PUNCT
aijes-7165	21	17	abc	abc	PROPN
aijes-7165	21	18	)	)	PUNCT
aijes-7165	21	19	system	system	NOUN
aijes-7165	21	20	determined	determine	VERB
aijes-7165	21	21	the	the	DET
aijes-7165	21	22	increases	increase	NOUN
aijes-7165	21	23	in	in	ADP
aijes-7165	21	24	profitability	profitability	NOUN
aijes-7165	21	25	and	and	CCONJ
aijes-7165	21	26	cost	cost	NOUN
aijes-7165	21	27	control	control	NOUN
aijes-7165	21	28	.	.	PUNCT
aijes-7165	22	1	similarly	similarly	ADV
aijes-7165	22	2	,	,	PUNCT
aijes-7165	22	3	almatarneh	almatarneh	PROPN
aijes-7165	22	4	et	et	PROPN
aijes-7165	22	5	al	al	PROPN
aijes-7165	22	6	.	.	PROPN
aijes-7165	22	7	,	,	PUNCT
aijes-7165	22	8	(	(	PUNCT
aijes-7165	22	9	2022	2022	NUM
aijes-7165	22	10	)	)	PUNCT
aijes-7165	22	11	conclude	conclude	VERB
aijes-7165	22	12	that	that	SCONJ
aijes-7165	22	13	traditional	traditional	ADJ
aijes-7165	22	14	costing	cost	VERB
aijes-7165	22	15	systems	system	NOUN
aijes-7165	22	16	,	,	PUNCT
aijes-7165	22	17	despite	despite	SCONJ
aijes-7165	22	18	their	their	PRON
aijes-7165	22	19	lack	lack	NOUN
aijes-7165	22	20	of	of	ADP
aijes-7165	22	21	accuracy	accuracy	NOUN
aijes-7165	22	22	,	,	PUNCT
aijes-7165	22	23	continued	continue	VERB
aijes-7165	22	24	to	to	PART
aijes-7165	22	25	provide	provide	VERB
aijes-7165	22	26	important	important	ADJ
aijes-7165	22	27	data	datum	NOUN
aijes-7165	22	28	for	for	ADP
aijes-7165	22	29	improving	improve	VERB
aijes-7165	22	30	operational	operational	ADJ
aijes-7165	22	31	effectiveness	effectiveness	NOUN
aijes-7165	22	32	and	and	CCONJ
aijes-7165	22	33	cost	cost	NOUN
aijes-7165	22	34	-	-	PUNCT
aijes-7165	22	35	reduction	reduction	NOUN
aijes-7165	22	36	processes	process	NOUN
aijes-7165	22	37	.	.	PUNCT
aijes-7165	23	1	according	accord	VERB
aijes-7165	23	2	to	to	ADP
aijes-7165	23	3	alleyne	alleyne	NOUN
aijes-7165	23	4	and	and	CCONJ
aijes-7165	23	5	weekes	weekes	PROPN
aijes-7165	23	6	-	-	PUNCT
aijes-7165	23	7	marshall	marshall	PROPN
aijes-7165	23	8	,	,	PUNCT
aijes-7165	23	9	(	(	PUNCT
aijes-7165	23	10	2011	2011	NUM
aijes-7165	23	11	)	)	PUNCT
aijes-7165	23	12	,	,	PUNCT
aijes-7165	23	13	budgeting	budgeting	NOUN
aijes-7165	23	14	is	be	AUX
aijes-7165	23	15	a	a	DET
aijes-7165	23	16	helpful	helpful	ADJ
aijes-7165	23	17	strategy	strategy	NOUN
aijes-7165	23	18	for	for	ADP
aijes-7165	23	19	forecasting	forecasting	NOUN
aijes-7165	23	20	,	,	PUNCT
aijes-7165	23	21	controlling	control	VERB
aijes-7165	23	22	internal	internal	ADJ
aijes-7165	23	23	operations	operation	NOUN
aijes-7165	23	24	,	,	PUNCT
aijes-7165	23	25	and	and	CCONJ
aijes-7165	23	26	allocating	allocate	VERB
aijes-7165	23	27	resources	resource	NOUN
aijes-7165	23	28	to	to	PART
aijes-7165	23	29	accomplish	accomplish	VERB
aijes-7165	23	30	business	business	NOUN
aijes-7165	23	31	objectives	objective	NOUN
aijes-7165	23	32	and	and	CCONJ
aijes-7165	23	33	goals	goal	NOUN
aijes-7165	23	34	and	and	CCONJ
aijes-7165	23	35	also	also	ADV
aijes-7165	23	36	there	there	PRON
aijes-7165	23	37	are	be	VERB
aijes-7165	23	38	two	two	NUM
aijes-7165	23	39	types	type	NOUN
aijes-7165	23	40	of	of	ADP
aijes-7165	23	41	budgeting	budgeting	NOUN
aijes-7165	23	42	:	:	PUNCT
aijes-7165	23	43	activity	activity	NOUN
aijes-7165	23	44	-	-	PUNCT
aijes-7165	23	45	based	base	VERB
aijes-7165	23	46	budgeting	budgeting	NOUN
aijes-7165	23	47	(	(	PUNCT
aijes-7165	23	48	abb	abb	PROPN
aijes-7165	23	49	)	)	PUNCT
aijes-7165	23	50	is	be	AUX
aijes-7165	23	51	a	a	DET
aijes-7165	23	52	technique	technique	NOUN
aijes-7165	23	53	for	for	ADP
aijes-7165	23	54	allocating	allocate	VERB
aijes-7165	23	55	funds	fund	NOUN
aijes-7165	23	56	to	to	ADP
aijes-7165	23	57	sources	source	NOUN
aijes-7165	23	58	in	in	ADP
aijes-7165	23	59	line	line	NOUN
aijes-7165	23	60	with	with	ADP
aijes-7165	23	61	the	the	DET
aijes-7165	23	62	intended	intend	VERB
aijes-7165	23	63	activities	activity	NOUN
aijes-7165	23	64	.	.	PUNCT
aijes-7165	24	1	the	the	DET
aijes-7165	24	2	best	good	ADJ
aijes-7165	24	3	technique	technique	NOUN
aijes-7165	24	4	for	for	ADP
aijes-7165	24	5	cost	cost	NOUN
aijes-7165	24	6	system	system	NOUN
aijes-7165	24	7	optimization	optimization	NOUN
aijes-7165	24	8	is	be	AUX
aijes-7165	24	9	the	the	DET
aijes-7165	24	10	activity	activity	NOUN
aijes-7165	24	11	-	-	PUNCT
aijes-7165	24	12	based	base	VERB
aijes-7165	24	13	costing	costing	NOUN
aijes-7165	24	14	method	method	NOUN
aijes-7165	24	15	,	,	PUNCT
aijes-7165	24	16	or	or	CCONJ
aijes-7165	24	17	abc	abc	PROPN
aijes-7165	24	18	,	,	PUNCT
aijes-7165	24	19	according	accord	VERB
aijes-7165	24	20	to	to	ADP
aijes-7165	24	21	(	(	PUNCT
aijes-7165	24	22	richard	richard	PROPN
aijes-7165	24	23	et	et	PROPN
aijes-7165	24	24	al	al	PROPN
aijes-7165	24	25	.	.	PROPN
aijes-7165	24	26	,	,	PUNCT
aijes-7165	24	27	2009	2009	NUM
aijes-7165	24	28	)	)	PUNCT
aijes-7165	24	29	.	.	PUNCT
aijes-7165	25	1	according	accord	VERB
aijes-7165	25	2	to	to	ADP
aijes-7165	25	3	alleyne	alleyne	NOUN
aijes-7165	25	4	and	and	CCONJ
aijes-7165	25	5	weekes	weekes	PROPN
aijes-7165	25	6	-	-	PUNCT
aijes-7165	25	7	marshall	marshall	PROPN
aijes-7165	25	8	,	,	PUNCT
aijes-7165	25	9	(	(	PUNCT
aijes-7165	25	10	2011	2011	NUM
aijes-7165	25	11	)	)	PUNCT
aijes-7165	25	12	,	,	PUNCT
aijes-7165	25	13	performance	performance	NOUN
aijes-7165	25	14	evaluation	evaluation	NOUN
aijes-7165	25	15	systems	system	NOUN
aijes-7165	25	16	that	that	PRON
aijes-7165	25	17	only	only	ADV
aijes-7165	25	18	focused	focus	VERB
aijes-7165	25	19	on	on	ADP
aijes-7165	25	20	financial	financial	ADJ
aijes-7165	25	21	aspects	aspect	NOUN
aijes-7165	25	22	,	,	PUNCT
aijes-7165	25	23	such	such	ADJ
aijes-7165	25	24	as	as	ADP
aijes-7165	25	25	profit	profit	NOUN
aijes-7165	25	26	maximization	maximization	NOUN
aijes-7165	25	27	and	and	CCONJ
aijes-7165	25	28	return	return	NOUN
aijes-7165	25	29	on	on	ADP
aijes-7165	25	30	capital	capital	NOUN
aijes-7165	25	31	investment	investment	NOUN
aijes-7165	25	32	projects	project	NOUN
aijes-7165	25	33	,	,	PUNCT
aijes-7165	25	34	were	be	AUX
aijes-7165	25	35	criticized	criticize	VERB
aijes-7165	25	36	.	.	PUNCT
aijes-7165	26	1	these	these	DET
aijes-7165	26	2	standards	standard	NOUN
aijes-7165	26	3	do	do	AUX
aijes-7165	26	4	not	not	PART
aijes-7165	26	5	account	account	VERB
aijes-7165	26	6	for	for	ADP
aijes-7165	26	7	workforce	workforce	NOUN
aijes-7165	26	8	turnover	turnover	NOUN
aijes-7165	26	9	or	or	CCONJ
aijes-7165	26	10	the	the	DET
aijes-7165	26	11	cost	cost	NOUN
aijes-7165	26	12	of	of	ADP
aijes-7165	26	13	generating	generate	VERB
aijes-7165	26	14	capital	capital	NOUN
aijes-7165	26	15	.	.	PUNCT
aijes-7165	27	1	the	the	DET
aijes-7165	27	2	economic	economic	ADJ
aijes-7165	27	3	value	value	NOUN
aijes-7165	27	4	added	add	VERB
aijes-7165	27	5	(	(	PUNCT
aijes-7165	27	6	eva	eva	NOUN
aijes-7165	27	7	)	)	PUNCT
aijes-7165	27	8	mechanism	mechanism	NOUN
aijes-7165	27	9	was	be	AUX
aijes-7165	27	10	developed	develop	VERB
aijes-7165	27	11	by	by	ADP
aijes-7165	27	12	organizations	organization	NOUN
aijes-7165	27	13	in	in	ADP
aijes-7165	27	14	response	response	NOUN
aijes-7165	27	15	to	to	ADP
aijes-7165	27	16	these	these	DET
aijes-7165	27	17	limitations	limitation	NOUN
aijes-7165	27	18	in	in	ADP
aijes-7165	27	19	performance	performance	NOUN
aijes-7165	27	20	evaluation	evaluation	NOUN
aijes-7165	27	21	and	and	CCONJ
aijes-7165	27	22	these	these	DET
aijes-7165	27	23	eva	eva	NOUN
aijes-7165	27	24	mechanism	mechanism	NOUN
aijes-7165	27	25	looks	look	VERB
aijes-7165	27	26	at	at	ADP
aijes-7165	27	27	the	the	DET
aijes-7165	27	28	company	company	NOUN
aijes-7165	27	29	's	's	PART
aijes-7165	27	30	cost	cost	NOUN
aijes-7165	27	31	of	of	ADP
aijes-7165	27	32	capital	capital	NOUN
aijes-7165	27	33	as	as	ADV
aijes-7165	27	34	well	well	ADV
aijes-7165	27	35	as	as	ADP
aijes-7165	27	36	the	the	DET
aijes-7165	27	37	actual	actual	ADJ
aijes-7165	27	38	value	value	NOUN
aijes-7165	27	39	that	that	PRON
aijes-7165	27	40	has	have	AUX
aijes-7165	27	41	been	be	AUX
aijes-7165	27	42	provided	provide	VERB
aijes-7165	27	43	to	to	ADP
aijes-7165	27	44	the	the	DET
aijes-7165	27	45	organization	organization	NOUN
aijes-7165	27	46	alleyne	alleyne	NOUN
aijes-7165	27	47	and	and	CCONJ
aijes-7165	27	48	weekesmarshall	weekesmarshall	NOUN
aijes-7165	27	49	(	(	PUNCT
aijes-7165	27	50	2011	2011	NUM
aijes-7165	27	51	)	)	PUNCT
aijes-7165	27	52	.	.	PUNCT
aijes-7165	28	1	according	accord	VERB
aijes-7165	28	2	to	to	ADP
aijes-7165	28	3	roslender	roslender	NOUN
aijes-7165	28	4	and	and	CCONJ
aijes-7165	28	5	hart	hart	PROPN
aijes-7165	28	6	(	(	PUNCT
aijes-7165	28	7	2003	2003	NUM
aijes-7165	28	8	)	)	PUNCT
aijes-7165	28	9	,	,	PUNCT
aijes-7165	28	10	strategic	strategic	ADJ
aijes-7165	28	11	management	management	NOUN
aijes-7165	28	12	accounting	accounting	NOUN
aijes-7165	28	13	is	be	AUX
aijes-7165	28	14	an	an	DET
aijes-7165	28	15	external	external	ADJ
aijes-7165	28	16	approach	approach	NOUN
aijes-7165	28	17	to	to	ADP
aijes-7165	28	18	accounting	accounting	NOUN
aijes-7165	28	19	that	that	PRON
aijes-7165	28	20	focuses	focus	VERB
aijes-7165	28	21	on	on	ADP
aijes-7165	28	22	how	how	SCONJ
aijes-7165	28	23	actions	action	NOUN
aijes-7165	28	24	and	and	CCONJ
aijes-7165	28	25	cost	cost	NOUN
aijes-7165	28	26	structures	structure	NOUN
aijes-7165	28	27	made	make	VERB
aijes-7165	28	28	by	by	ADP
aijes-7165	28	29	competitors	competitor	NOUN
aijes-7165	28	30	will	will	AUX
aijes-7165	28	31	affect	affect	VERB
aijes-7165	28	32	the	the	DET
aijes-7165	28	33	business	business	NOUN
aijes-7165	28	34	's	's	PART
aijes-7165	28	35	future	future	ADJ
aijes-7165	28	36	operations	operation	NOUN
aijes-7165	28	37	.	.	PUNCT
aijes-7165	29	1	according	accord	VERB
aijes-7165	29	2	to	to	ADP
aijes-7165	29	3	alleyne	alleyne	NOUN
aijes-7165	29	4	and	and	CCONJ
aijes-7165	29	5	weekesmarshall	weekesmarshall	NOUN
aijes-7165	29	6	(	(	PUNCT
aijes-7165	29	7	2011	2011	NUM
aijes-7165	29	8	)	)	PUNCT
aijes-7165	29	9	,	,	PUNCT
aijes-7165	29	10	there	there	PRON
aijes-7165	29	11	is	be	VERB
aijes-7165	29	12	a	a	DET
aijes-7165	29	13	lack	lack	NOUN
aijes-7165	29	14	of	of	ADP
aijes-7165	29	15	a	a	DET
aijes-7165	29	16	robust	robust	ADJ
aijes-7165	29	17	theoretical	theoretical	ADJ
aijes-7165	29	18	framework	framework	NOUN
aijes-7165	29	19	in	in	ADP
aijes-7165	29	20	strategic	strategic	ADJ
aijes-7165	29	21	management	management	NOUN
aijes-7165	29	22	accounting	accounting	NOUN
aijes-7165	29	23	.	.	PUNCT
aijes-7165	30	1	this	this	DET
aijes-7165	30	2	point	point	NOUN
aijes-7165	30	3	of	of	ADP
aijes-7165	30	4	view	view	NOUN
aijes-7165	30	5	has	have	AUX
aijes-7165	30	6	been	be	AUX
aijes-7165	30	7	supported	support	VERB
aijes-7165	30	8	by	by	ADP
aijes-7165	30	9	numerous	numerous	ADJ
aijes-7165	30	10	other	other	ADJ
aijes-7165	30	11	academics	academic	NOUN
aijes-7165	30	12	who	who	PRON
aijes-7165	30	13	contend	contend	VERB
aijes-7165	30	14	that	that	SCONJ
aijes-7165	30	15	because	because	SCONJ
aijes-7165	30	16	internal	internal	ADJ
aijes-7165	30	17	factors	factor	NOUN
aijes-7165	30	18	receive	receive	VERB
aijes-7165	30	19	more	more	ADJ
aijes-7165	30	20	attention	attention	NOUN
aijes-7165	30	21	than	than	ADP
aijes-7165	30	22	exterior	exterior	ADJ
aijes-7165	30	23	factors	factor	NOUN
aijes-7165	30	24	,	,	PUNCT
aijes-7165	30	25	the	the	DET
aijes-7165	30	26	external	external	ADJ
aijes-7165	30	27	environment	environment	NOUN
aijes-7165	30	28	is	be	AUX
aijes-7165	30	29	typically	typically	ADV
aijes-7165	30	30	ignored	ignore	VERB
aijes-7165	30	31	.	.	PUNCT
aijes-7165	31	1	according	accord	VERB
aijes-7165	31	2	to	to	ADP
aijes-7165	31	3	nurullah	nurullah	PROPN
aijes-7165	31	4	and	and	CCONJ
aijes-7165	31	5	kengatharan	kengatharan	PROPN
aijes-7165	31	6	(	(	PUNCT
aijes-7165	31	7	2015	2015	NUM
aijes-7165	31	8	)	)	PUNCT
aijes-7165	31	9	,	,	PUNCT
aijes-7165	31	10	states	state	VERB
aijes-7165	31	11	that	that	SCONJ
aijes-7165	31	12	the	the	DET
aijes-7165	31	13	management	management	NOUN
aijes-7165	31	14	accounting	accounting	NOUN
aijes-7165	31	15	information	information	NOUN
aijes-7165	31	16	systems	system	NOUN
aijes-7165	31	17	is	be	AUX
aijes-7165	31	18	important	important	ADJ
aijes-7165	31	19	to	to	ADP
aijes-7165	31	20	making	make	VERB
aijes-7165	31	21	timely	timely	ADJ
aijes-7165	31	22	and	and	CCONJ
aijes-7165	31	23	accurate	accurate	ADJ
aijes-7165	31	24	information	information	NOUN
aijes-7165	31	25	to	to	ADP
aijes-7165	31	26	managerial	managerial	ADJ
aijes-7165	31	27	decision	decision	NOUN
aijes-7165	31	28	-	-	PUNCT
aijes-7165	31	29	making	make	VERB
aijes-7165	31	30	processes	process	NOUN
aijes-7165	31	31	.	.	PUNCT
aijes-7165	32	1	previous	previous	ADJ
aijes-7165	32	2	studies	study	NOUN
aijes-7165	32	3	indicate	indicate	VERB
aijes-7165	32	4	that	that	SCONJ
aijes-7165	32	5	the	the	DET
aijes-7165	32	6	companies	company	NOUN
aijes-7165	32	7	used	use	VERB
aijes-7165	32	8	strong	strong	ADJ
aijes-7165	32	9	management	management	NOUN
aijes-7165	32	10	accounting	accounting	NOUN
aijes-7165	32	11	information	information	NOUN
aijes-7165	32	12	systems	system	NOUN
aijes-7165	32	13	(	(	PUNCT
aijes-7165	32	14	mais	mais	X
aijes-7165	32	15	)	)	PUNCT
aijes-7165	32	16	are	be	AUX
aijes-7165	32	17	more	more	ADV
aijes-7165	32	18	knowledgeable	knowledgeable	ADJ
aijes-7165	32	19	about	about	ADP
aijes-7165	32	20	investment	investment	NOUN
aijes-7165	32	21	prospects	prospect	NOUN
aijes-7165	32	22	,	,	PUNCT
aijes-7165	32	23	inventory	inventory	NOUN
aijes-7165	32	24	control	control	NOUN
aijes-7165	32	25	,	,	PUNCT
aijes-7165	32	26	and	and	CCONJ
aijes-7165	32	27	production	production	NOUN
aijes-7165	32	28	scheduling	scheduling	NOUN
aijes-7165	32	29	.	.	PUNCT
aijes-7165	33	1	richard	richard	PROPN
aijes-7165	33	2	et	et	PROPN
aijes-7165	33	3	al	al	PROPN
aijes-7165	33	4	.	.	PROPN
aijes-7165	33	5	(	(	PUNCT
aijes-7165	33	6	2009	2009	NUM
aijes-7165	33	7	)	)	PUNCT
aijes-7165	33	8	,	,	PUNCT
aijes-7165	33	9	state	state	NOUN
aijes-7165	33	10	that	that	DET
aijes-7165	33	11	firm	firm	ADJ
aijes-7165	33	12	performance	performance	NOUN
aijes-7165	33	13	can	can	AUX
aijes-7165	33	14	be	be	AUX
aijes-7165	33	15	divided	divide	VERB
aijes-7165	33	16	into	into	ADP
aijes-7165	33	17	simply	simply	ADV
aijes-7165	33	18	three	three	NUM
aijes-7165	33	19	different	different	ADJ
aijes-7165	33	20	types	type	NOUN
aijes-7165	33	21	:	:	PUNCT
aijes-7165	33	22	these	these	DET
aijes-7165	33	23	assessing	assess	VERB
aijes-7165	33	24	results	result	NOUN
aijes-7165	33	25	include	include	VERB
aijes-7165	33	26	market	market	NOUN
aijes-7165	33	27	performance	performance	NOUN
aijes-7165	33	28	(	(	PUNCT
aijes-7165	33	29	such	such	ADJ
aijes-7165	33	30	as	as	ADP
aijes-7165	33	31	sales	sale	NOUN
aijes-7165	33	32	,	,	PUNCT
aijes-7165	33	33	market	market	NOUN
aijes-7165	33	34	share	share	NOUN
aijes-7165	33	35	,	,	PUNCT
aijes-7165	33	36	etc	etc	X
aijes-7165	33	37	.	.	X
aijes-7165	33	38	)	)	PUNCT
aijes-7165	33	39	,	,	PUNCT
aijes-7165	33	40	shareholder	shareholder	NOUN
aijes-7165	33	41	return	return	NOUN
aijes-7165	33	42	(	(	PUNCT
aijes-7165	33	43	total	total	ADJ
aijes-7165	33	44	shareholder	shareholder	NOUN
aijes-7165	33	45	return	return	NOUN
aijes-7165	33	46	,	,	PUNCT
aijes-7165	33	47	economic	economic	ADJ
aijes-7165	33	48	values	value	NOUN
aijes-7165	33	49	-	-	PUNCT
aijes-7165	33	50	added	add	VERB
aijes-7165	33	51	,	,	PUNCT
aijes-7165	33	52	etc	etc	X
aijes-7165	33	53	.	.	X
aijes-7165	33	54	)	)	PUNCT
aijes-7165	33	55	,	,	PUNCT
aijes-7165	33	56	and	and	CCONJ
aijes-7165	33	57	financial	financial	ADJ
aijes-7165	33	58	performance	performance	NOUN
aijes-7165	33	59	(	(	PUNCT
aijes-7165	33	60	profits	profit	NOUN
aijes-7165	33	61	,	,	PUNCT
aijes-7165	33	62	rate	rate	NOUN
aijes-7165	33	63	of	of	ADP
aijes-7165	33	64	return	return	NOUN
aijes-7165	33	65	of	of	ADP
aijes-7165	33	66	assets	asset	NOUN
aijes-7165	33	67	,	,	PUNCT
aijes-7165	33	68	rate	rate	NOUN
aijes-7165	33	69	of	of	ADP
aijes-7165	33	70	return	return	NOUN
aijes-7165	33	71	of	of	ADP
aijes-7165	33	72	investment	investment	NOUN
aijes-7165	33	73	,	,	PUNCT
aijes-7165	33	74	etc	etc	X
aijes-7165	33	75	.	.	X
aijes-7165	33	76	)	)	PUNCT
aijes-7165	33	77	.	.	PUNCT
aijes-7165	34	1	we	we	PRON
aijes-7165	34	2	found	find	VERB
aijes-7165	34	3	that	that	SCONJ
aijes-7165	34	4	organizations	organization	NOUN
aijes-7165	34	5	at	at	ADP
aijes-7165	34	6	the	the	DET
aijes-7165	34	7	business	business	NOUN
aijes-7165	34	8	-	-	PUNCT
aijes-7165	34	9	function	function	NOUN
aijes-7165	34	10	level	level	NOUN
aijes-7165	34	11	that	that	PRON
aijes-7165	34	12	adopt	adopt	VERB
aijes-7165	34	13	such	such	ADJ
aijes-7165	34	14	strategies	strategy	NOUN
aijes-7165	34	15	related	relate	VERB
aijes-7165	34	16	to	to	ADP
aijes-7165	34	17	product	product	NOUN
aijes-7165	34	18	differentiation	differentiation	NOUN
aijes-7165	34	19	were	be	AUX
aijes-7165	34	20	better	well	ADV
aijes-7165	34	21	placed	place	VERB
aijes-7165	34	22	when	when	SCONJ
aijes-7165	34	23	they	they	PRON
aijes-7165	34	24	adopted	adopt	VERB
aijes-7165	34	25	higher	high	ADJ
aijes-7165	34	26	levels	level	NOUN
aijes-7165	34	27	of	of	ADP
aijes-7165	34	28	sophisticated	sophisticated	ADJ
aijes-7165	34	29	management	management	NOUN
aijes-7165	34	30	accounting	accounting	NOUN
aijes-7165	34	31	techniques	technique	NOUN
aijes-7165	34	32	such	such	ADJ
aijes-7165	34	33	as	as	ADP
aijes-7165	34	34	activity	activity	NOUN
aijes-7165	34	35	-	-	PUNCT
aijes-7165	34	36	based	base	VERB
aijes-7165	34	37	management	management	NOUN
aijes-7165	34	38	,	,	PUNCT
aijes-7165	34	39	benchmarking	benchmarking	NOUN
aijes-7165	34	40	and	and	CCONJ
aijes-7165	34	41	quality	quality	NOUN
aijes-7165	34	42	improvement	improvement	NOUN
aijes-7165	34	43	activities(almatarneh	activities(almatarneh	PROPN
aijes-7165	34	44	et	et	PROPN
aijes-7165	34	45	al	al	PROPN
aijes-7165	34	46	.	.	PROPN
aijes-7165	34	47	,	,	PUNCT
aijes-7165	34	48	2022	2022	NUM
aijes-7165	34	49	)	)	PUNCT
aijes-7165	34	50	.	.	PUNCT
aijes-7165	35	1	however	however	ADV
aijes-7165	35	2	,	,	PUNCT
aijes-7165	35	3	sri	sri	ADJ
aijes-7165	35	4	lankan	lankan	PROPN
aijes-7165	35	5	businesses	business	NOUN
aijes-7165	35	6	and	and	CCONJ
aijes-7165	35	7	others	other	NOUN
aijes-7165	35	8	in	in	ADP
aijes-7165	35	9	developing	develop	VERB
aijes-7165	35	10	countries	country	NOUN
aijes-7165	35	11	face	face	VERB
aijes-7165	35	12	problems	problem	NOUN
aijes-7165	35	13	getting	get	VERB
aijes-7165	35	14	these	these	PRON
aijes-7165	35	15	into	into	ADP
aijes-7165	35	16	practice	practice	NOUN
aijes-7165	35	17	as	as	ADV
aijes-7165	35	18	efficiently	efficiently	ADV
aijes-7165	35	19	because	because	SCONJ
aijes-7165	35	20	they	they	PRON
aijes-7165	35	21	lack	lack	VERB
aijes-7165	35	22	the	the	DET
aijes-7165	35	23	resources	resource	NOUN
aijes-7165	35	24	or	or	CCONJ
aijes-7165	35	25	infrastructure	infrastructure	NOUN
aijes-7165	35	26	(	(	PUNCT
aijes-7165	35	27	kariyawasam	kariyawasam	NOUN
aijes-7165	35	28	,	,	PUNCT
aijes-7165	35	29	2018	2018	NUM
aijes-7165	35	30	)	)	PUNCT
aijes-7165	35	31	.	.	PUNCT
aijes-7165	36	1	the	the	DET
aijes-7165	36	2	present	present	ADJ
aijes-7165	36	3	research	research	NOUN
aijes-7165	36	4	attempts	attempt	VERB
aijes-7165	36	5	to	to	PART
aijes-7165	36	6	contribute	contribute	VERB
aijes-7165	36	7	to	to	ADP
aijes-7165	36	8	filling	fill	VERB
aijes-7165	36	9	this	this	DET
aijes-7165	36	10	gap	gap	NOUN
aijes-7165	36	11	in	in	ADP
aijes-7165	36	12	the	the	DET
aijes-7165	36	13	management	management	NOUN
aijes-7165	36	14	accounting	accounting	NOUN
aijes-7165	36	15	theory	theory	NOUN
aijes-7165	36	16	regarding	regard	VERB
aijes-7165	36	17	its	its	PRON
aijes-7165	36	18	practical	practical	ADJ
aijes-7165	36	19	application	application	NOUN
aijes-7165	36	20	in	in	ADP
aijes-7165	36	21	a	a	DET
aijes-7165	36	22	sri	sri	ADJ
aijes-7165	36	23	lankan	lankan	ADJ
aijes-7165	36	24	context	context	NOUN
aijes-7165	36	25	by	by	ADP
aijes-7165	36	26	investigating	investigate	VERB
aijes-7165	36	27	how	how	SCONJ
aijes-7165	36	28	maps	map	NOUN
aijes-7165	36	29	impact	impact	VERB
aijes-7165	36	30	the	the	DET
aijes-7165	36	31	financial	financial	ADJ
aijes-7165	36	32	performance	performance	NOUN
aijes-7165	36	33	of	of	ADP
aijes-7165	36	34	listed	list	VERB
aijes-7165	36	35	manufacturing	manufacturing	NOUN
aijes-7165	36	36	companies	company	NOUN
aijes-7165	36	37	in	in	ADP
aijes-7165	36	38	the	the	DET
aijes-7165	36	39	country	country	NOUN
aijes-7165	36	40	(	(	PUNCT
aijes-7165	36	41	hapuarachchi	hapuarachchi	NOUN
aijes-7165	36	42	,	,	PUNCT
aijes-7165	36	43	2019	2019	NUM
aijes-7165	36	44	)	)	PUNCT
aijes-7165	36	45	.	.	PUNCT
aijes-7165	37	1	this	this	PRON
aijes-7165	37	2	is	be	AUX
aijes-7165	37	3	a	a	DET
aijes-7165	37	4	study	study	NOUN
aijes-7165	37	5	“	"	PUNCT
aijes-7165	37	6	analyzing	analyze	VERB
aijes-7165	37	7	role	role	NOUN
aijes-7165	37	8	of	of	ADP
aijes-7165	37	9	management	management	NOUN
aijes-7165	37	10	accounting	accounting	NOUN
aijes-7165	37	11	practices	practice	NOUN
aijes-7165	37	12	on	on	ADP
aijes-7165	37	13	the	the	DET
aijes-7165	37	14	financial	financial	ADJ
aijes-7165	37	15	performance	performance	NOUN
aijes-7165	37	16	of	of	ADP
aijes-7165	37	17	the	the	DET
aijes-7165	37	18	manufactured	manufacture	VERB
aijes-7165	37	19	companies	company	NOUN
aijes-7165	37	20	listed	list	VERB
aijes-7165	37	21	in	in	ADP
aijes-7165	37	22	the	the	DET
aijes-7165	37	23	cse	cse	PROPN
aijes-7165	37	24	,	,	PUNCT
aijes-7165	37	25	sri	sri	PROPN
aijes-7165	37	26	lanka	lanka	PROPN
aijes-7165	37	27	”	"	PUNCT
aijes-7165	37	28	which	which	PRON
aijes-7165	37	29	examines	examine	VERB
aijes-7165	37	30	the	the	DET
aijes-7165	37	31	positive	positive	ADJ
aijes-7165	37	32	effect	effect	NOUN
aijes-7165	37	33	of	of	ADP
aijes-7165	37	34	the	the	DET
aijes-7165	37	35	practice	practice	NOUN
aijes-7165	37	36	of	of	ADP
aijes-7165	37	37	management	management	NOUN
aijes-7165	37	38	accounting	accounting	NOUN
aijes-7165	37	39	(	(	PUNCT
aijes-7165	37	40	maps	map	NOUN
aijes-7165	37	41	)	)	PUNCT
aijes-7165	37	42	on	on	ADP
aijes-7165	37	43	the	the	DET
aijes-7165	37	44	performance	performance	NOUN
aijes-7165	37	45	of	of	ADP
aijes-7165	37	46	the	the	DET
aijes-7165	37	47	sri	sri	PROPN
aijes-7165	37	48	lankan	lankan	PROPN
aijes-7165	37	49	manufacturing	manufacturing	NOUN
aijes-7165	37	50	firms	firm	NOUN
aijes-7165	37	51	operating	operate	VERB
aijes-7165	37	52	at	at	ADP
aijes-7165	37	53	the	the	DET
aijes-7165	37	54	cse	cse	PROPN
aijes-7165	37	55	.	.	PUNCT
aijes-7165	38	1	navodani	navodani	PROPN
aijes-7165	38	2	indunil	indunil	PROPN
aijes-7165	38	3	yapa	yapa	PROPN
aijes-7165	38	4	,	,	PUNCT
aijes-7165	38	5	niluka	niluka	PROPN
aijes-7165	38	6	rajakaruna	rajakaruna	PROPN
aijes-7165	38	7	,	,	PUNCT
aijes-7165	38	8	hiranya	hiranya	NOUN
aijes-7165	38	9	dissanayake	dissanayake	NOUN
aijes-7165	38	10	359	359	NUM
aijes-7165	38	11	current	current	ADJ
aijes-7165	38	12	economic	economic	ADJ
aijes-7165	38	13	conditions	condition	NOUN
aijes-7165	38	14	,	,	PUNCT
aijes-7165	38	15	market	market	NOUN
aijes-7165	38	16	competition	competition	NOUN
aijes-7165	38	17	,	,	PUNCT
aijes-7165	38	18	regulatory	regulatory	ADJ
aijes-7165	38	19	framework	framework	NOUN
aijes-7165	38	20	and	and	CCONJ
aijes-7165	38	21	corporate	corporate	ADJ
aijes-7165	38	22	governance	governance	NOUN
aijes-7165	38	23	impact	impact	NOUN
aijes-7165	38	24	the	the	DET
aijes-7165	38	25	financial	financial	ADJ
aijes-7165	38	26	performance	performance	NOUN
aijes-7165	38	27	of	of	ADP
aijes-7165	38	28	companies	company	NOUN
aijes-7165	38	29	but	but	CCONJ
aijes-7165	38	30	this	this	DET
aijes-7165	38	31	research	research	NOUN
aijes-7165	38	32	study	study	NOUN
aijes-7165	38	33	will	will	AUX
aijes-7165	38	34	focus	focus	VERB
aijes-7165	38	35	on	on	ADP
aijes-7165	38	36	management	management	NOUN
aijes-7165	38	37	accounting	accounting	NOUN
aijes-7165	38	38	practices	practice	NOUN
aijes-7165	38	39	only	only	ADV
aijes-7165	38	40	.	.	PUNCT
aijes-7165	39	1	however	however	ADV
aijes-7165	39	2	,	,	PUNCT
aijes-7165	39	3	there	there	PRON
aijes-7165	39	4	are	be	VERB
aijes-7165	39	5	many	many	ADJ
aijes-7165	39	6	companies	company	NOUN
aijes-7165	39	7	that	that	PRON
aijes-7165	39	8	operate	operate	VERB
aijes-7165	39	9	in	in	ADP
aijes-7165	39	10	the	the	DET
aijes-7165	39	11	colombo	colombo	NOUN
aijes-7165	39	12	stock	stock	NOUN
aijes-7165	39	13	exchange	exchange	NOUN
aijes-7165	39	14	but	but	CCONJ
aijes-7165	39	15	this	this	DET
aijes-7165	39	16	research	research	NOUN
aijes-7165	39	17	has	have	AUX
aijes-7165	39	18	selected	select	VERB
aijes-7165	39	19	only	only	ADV
aijes-7165	39	20	manufacturing	manufacture	VERB
aijes-7165	39	21	sector	sector	NOUN
aijes-7165	39	22	listed	list	VERB
aijes-7165	39	23	companies	company	NOUN
aijes-7165	39	24	.	.	PUNCT
aijes-7165	40	1	on	on	ADP
aijes-7165	40	2	this	this	DET
aijes-7165	40	3	premise	premise	NOUN
aijes-7165	40	4	,	,	PUNCT
aijes-7165	40	5	the	the	DET
aijes-7165	40	6	study	study	NOUN
aijes-7165	40	7	aims	aim	VERB
aijes-7165	40	8	to	to	PART
aijes-7165	40	9	identify	identify	VERB
aijes-7165	40	10	the	the	DET
aijes-7165	40	11	relationship	relationship	NOUN
aijes-7165	40	12	that	that	PRON
aijes-7165	40	13	exists	exist	VERB
aijes-7165	40	14	between	between	ADP
aijes-7165	40	15	those	those	DET
aijes-7165	40	16	management	management	NOUN
aijes-7165	40	17	accounting	accounting	NOUN
aijes-7165	40	18	practices	practice	NOUN
aijes-7165	40	19	and	and	CCONJ
aijes-7165	40	20	the	the	DET
aijes-7165	40	21	financial	financial	ADJ
aijes-7165	40	22	performance	performance	NOUN
aijes-7165	40	23	of	of	ADP
aijes-7165	40	24	such	such	ADJ
aijes-7165	40	25	manufacturing	manufacture	VERB
aijes-7165	40	26	companies	company	NOUN
aijes-7165	40	27	,	,	PUNCT
aijes-7165	40	28	which	which	PRON
aijes-7165	40	29	are	be	AUX
aijes-7165	40	30	listed	list	VERB
aijes-7165	40	31	in	in	ADP
aijes-7165	40	32	sri	sri	PROPN
aijes-7165	40	33	lanka	lanka	PROPN
aijes-7165	40	34	.	.	PUNCT
aijes-7165	41	1	in	in	ADP
aijes-7165	41	2	a	a	DET
aijes-7165	41	3	highly	highly	ADV
aijes-7165	41	4	competitive	competitive	ADJ
aijes-7165	41	5	corporate	corporate	ADJ
aijes-7165	41	6	world	world	NOUN
aijes-7165	41	7	today	today	NOUN
aijes-7165	41	8	,	,	PUNCT
aijes-7165	41	9	corporate	corporate	ADJ
aijes-7165	41	10	entities	entity	NOUN
aijes-7165	41	11	are	be	AUX
aijes-7165	41	12	using	use	VERB
aijes-7165	41	13	cut	cut	NOUN
aijes-7165	41	14	throat	throat	NOUN
aijes-7165	41	15	strategies	strategy	NOUN
aijes-7165	41	16	to	to	PART
aijes-7165	41	17	maximize	maximize	VERB
aijes-7165	41	18	profits	profit	NOUN
aijes-7165	41	19	and	and	CCONJ
aijes-7165	41	20	attain	attain	VERB
aijes-7165	41	21	competitive	competitive	ADJ
aijes-7165	41	22	advantage	advantage	NOUN
aijes-7165	41	23	and	and	CCONJ
aijes-7165	41	24	management	management	NOUN
aijes-7165	41	25	accounting	accounting	NOUN
aijes-7165	41	26	has	have	AUX
aijes-7165	41	27	been	be	AUX
aijes-7165	41	28	seen	see	VERB
aijes-7165	41	29	to	to	PART
aijes-7165	41	30	be	be	AUX
aijes-7165	41	31	playing	play	VERB
aijes-7165	41	32	a	a	DET
aijes-7165	41	33	central	central	ADJ
aijes-7165	41	34	role	role	NOUN
aijes-7165	41	35	in	in	ADP
aijes-7165	41	36	this	this	DET
aijes-7165	41	37	process	process	NOUN
aijes-7165	41	38	(	(	PUNCT
aijes-7165	41	39	gichaaga	gichaaga	NOUN
aijes-7165	41	40	,	,	PUNCT
aijes-7165	41	41	2014	2014	NUM
aijes-7165	41	42	)	)	PUNCT
aijes-7165	41	43	.	.	PUNCT
aijes-7165	42	1	the	the	DET
aijes-7165	42	2	competitiveness	competitiveness	NOUN
aijes-7165	42	3	of	of	ADP
aijes-7165	42	4	industries	industry	NOUN
aijes-7165	42	5	due	due	ADP
aijes-7165	42	6	to	to	ADP
aijes-7165	42	7	consumers	consumer	NOUN
aijes-7165	42	8	’	'	PUNCT
aijes-7165	42	9	demand	demand	NOUN
aijes-7165	42	10	,	,	PUNCT
aijes-7165	42	11	technology	technology	NOUN
aijes-7165	42	12	,	,	PUNCT
aijes-7165	42	13	and	and	CCONJ
aijes-7165	42	14	changes	change	NOUN
aijes-7165	42	15	in	in	ADP
aijes-7165	42	16	the	the	DET
aijes-7165	42	17	business	business	NOUN
aijes-7165	42	18	environment	environment	NOUN
aijes-7165	42	19	exert	exert	VERB
aijes-7165	42	20	pressure	pressure	NOUN
aijes-7165	42	21	on	on	ADP
aijes-7165	42	22	companies	company	NOUN
aijes-7165	42	23	to	to	PART
aijes-7165	42	24	pay	pay	VERB
aijes-7165	42	25	attention	attention	NOUN
aijes-7165	42	26	to	to	ADP
aijes-7165	42	27	activities	activity	NOUN
aijes-7165	42	28	that	that	PRON
aijes-7165	42	29	increase	increase	VERB
aijes-7165	42	30	their	their	PRON
aijes-7165	42	31	sales	sale	NOUN
aijes-7165	42	32	volume	volume	NOUN
aijes-7165	42	33	and	and	CCONJ
aijes-7165	42	34	,	,	PUNCT
aijes-7165	42	35	at	at	ADP
aijes-7165	42	36	the	the	DET
aijes-7165	42	37	same	same	ADJ
aijes-7165	42	38	time	time	NOUN
aijes-7165	42	39	,	,	PUNCT
aijes-7165	42	40	reduce	reduce	VERB
aijes-7165	42	41	costs	cost	NOUN
aijes-7165	42	42	of	of	ADP
aijes-7165	42	43	production	production	NOUN
aijes-7165	42	44	(	(	PUNCT
aijes-7165	42	45	adu	adu	ADJ
aijes-7165	42	46	-	-	PUNCT
aijes-7165	42	47	gyamfi	gyamfi	NOUN
aijes-7165	42	48	,	,	PUNCT
aijes-7165	42	49	2020	2020	NUM
aijes-7165	42	50	)	)	PUNCT
aijes-7165	42	51	.	.	PUNCT
aijes-7165	43	1	current	current	ADJ
aijes-7165	43	2	management	management	NOUN
aijes-7165	43	3	accounting	accounting	NOUN
aijes-7165	43	4	practices	practice	NOUN
aijes-7165	43	5	especially	especially	ADV
aijes-7165	43	6	in	in	ADP
aijes-7165	43	7	manufacturing	manufacturing	NOUN
aijes-7165	43	8	industries	industry	NOUN
aijes-7165	43	9	create	create	VERB
aijes-7165	43	10	a	a	DET
aijes-7165	43	11	much	much	ADV
aijes-7165	43	12	-	-	PUNCT
aijes-7165	43	13	needed	need	VERB
aijes-7165	43	14	competitive	competitive	ADJ
aijes-7165	43	15	advantage	advantage	NOUN
aijes-7165	43	16	in	in	ADP
aijes-7165	43	17	the	the	DET
aijes-7165	43	18	organization	organization	NOUN
aijes-7165	43	19	by	by	ADP
aijes-7165	43	20	enhancing	enhance	VERB
aijes-7165	43	21	profitability	profitability	NOUN
aijes-7165	43	22	and	and	CCONJ
aijes-7165	43	23	controlling	control	VERB
aijes-7165	43	24	for	for	ADP
aijes-7165	43	25	waste	waste	NOUN
aijes-7165	43	26	(	(	PUNCT
aijes-7165	43	27	gichaaga	gichaaga	NOUN
aijes-7165	43	28	,	,	PUNCT
aijes-7165	43	29	2014	2014	NUM
aijes-7165	43	30	)	)	PUNCT
aijes-7165	43	31	.	.	PUNCT
aijes-7165	44	1	however	however	ADV
aijes-7165	44	2	,	,	PUNCT
aijes-7165	44	3	research	research	NOUN
aijes-7165	44	4	on	on	ADP
aijes-7165	44	5	the	the	DET
aijes-7165	44	6	link	link	NOUN
aijes-7165	44	7	between	between	ADP
aijes-7165	44	8	map	map	NOUN
aijes-7165	44	9	and	and	CCONJ
aijes-7165	44	10	fp	fp	X
aijes-7165	44	11	in	in	ADP
aijes-7165	44	12	the	the	DET
aijes-7165	44	13	manufacturing	manufacturing	NOUN
aijes-7165	44	14	firms	firm	NOUN
aijes-7165	44	15	of	of	ADP
aijes-7165	44	16	sri	sri	PROPN
aijes-7165	44	17	lanka	lanka	PROPN
aijes-7165	44	18	is	be	AUX
aijes-7165	44	19	scarce	scarce	ADJ
aijes-7165	44	20	,	,	PUNCT
aijes-7165	44	21	although	although	SCONJ
aijes-7165	44	22	it	it	PRON
aijes-7165	44	23	is	be	AUX
aijes-7165	44	24	significant	significant	ADJ
aijes-7165	44	25	(	(	PUNCT
aijes-7165	44	26	perera	perera	PROPN
aijes-7165	44	27	,	,	PUNCT
aijes-7165	44	28	2015	2015	NUM
aijes-7165	44	29	;	;	PUNCT
aijes-7165	44	30	kariyawasam	kariyawasam	PROPN
aijes-7165	44	31	,	,	PUNCT
aijes-7165	44	32	2018	2018	NUM
aijes-7165	44	33	;	;	PUNCT
aijes-7165	44	34	mohomed	mohome	VERB
aijes-7165	44	35	,	,	PUNCT
aijes-7165	44	36	2021	2021	NUM
aijes-7165	44	37	)	)	PUNCT
aijes-7165	44	38	.	.	PUNCT
aijes-7165	45	1	this	this	DET
aijes-7165	45	2	study	study	NOUN
aijes-7165	45	3	aims	aim	VERB
aijes-7165	45	4	at	at	ADP
aijes-7165	45	5	filling	fill	VERB
aijes-7165	45	6	this	this	DET
aijes-7165	45	7	gap	gap	NOUN
aijes-7165	45	8	by	by	ADP
aijes-7165	45	9	assessing	assess	VERB
aijes-7165	45	10	the	the	DET
aijes-7165	45	11	effects	effect	NOUN
aijes-7165	45	12	of	of	ADP
aijes-7165	45	13	maps	map	NOUN
aijes-7165	45	14	including	include	VERB
aijes-7165	45	15	costing	cost	VERB
aijes-7165	45	16	,	,	PUNCT
aijes-7165	45	17	budgeting	budgeting	NOUN
aijes-7165	45	18	,	,	PUNCT
aijes-7165	45	19	performance	performance	NOUN
aijes-7165	45	20	evaluation	evaluation	NOUN
aijes-7165	45	21	,	,	PUNCT
aijes-7165	45	22	and	and	CCONJ
aijes-7165	45	23	strategic	strategic	ADJ
aijes-7165	45	24	decision	decision	NOUN
aijes-7165	45	25	-	-	PUNCT
aijes-7165	45	26	making	making	NOUN
aijes-7165	45	27	on	on	ADP
aijes-7165	45	28	the	the	DET
aijes-7165	45	29	financial	financial	ADJ
aijes-7165	45	30	performance	performance	NOUN
aijes-7165	45	31	in	in	ADP
aijes-7165	45	32	terms	term	NOUN
aijes-7165	45	33	of	of	ADP
aijes-7165	45	34	profitability	profitability	NOUN
aijes-7165	45	35	,	,	PUNCT
aijes-7165	45	36	return	return	VERB
aijes-7165	45	37	on	on	ADP
aijes-7165	45	38	equity	equity	NOUN
aijes-7165	45	39	(	(	PUNCT
aijes-7165	45	40	roe	roe	PROPN
aijes-7165	45	41	)	)	PUNCT
aijes-7165	45	42	and	and	CCONJ
aijes-7165	45	43	return	return	VERB
aijes-7165	45	44	on	on	ADP
aijes-7165	45	45	asset	asset	NOUN
aijes-7165	45	46	(	(	PUNCT
aijes-7165	45	47	roa	roa	PROPN
aijes-7165	45	48	)	)	PUNCT
aijes-7165	45	49	.	.	PUNCT
aijes-7165	46	1	2	2	X
aijes-7165	46	2	.	.	X
aijes-7165	46	3	methodology	methodology	NOUN
aijes-7165	46	4	2.1	2.1	NUM
aijes-7165	46	5	introduction	introduction	NOUN
aijes-7165	46	6	the	the	DET
aijes-7165	46	7	following	follow	VERB
aijes-7165	46	8	study	study	NOUN
aijes-7165	46	9	,	,	PUNCT
aijes-7165	46	10	identifies	identify	VERB
aijes-7165	46	11	the	the	DET
aijes-7165	46	12	relationship	relationship	NOUN
aijes-7165	46	13	between	between	ADP
aijes-7165	46	14	management	management	NOUN
aijes-7165	46	15	accounting	accounting	NOUN
aijes-7165	46	16	practices	practice	NOUN
aijes-7165	46	17	and	and	CCONJ
aijes-7165	46	18	financial	financial	ADJ
aijes-7165	46	19	performance	performance	NOUN
aijes-7165	46	20	concerning	concern	VERB
aijes-7165	46	21	sri	sri	PROPN
aijes-7165	46	22	lankan	lankan	ADV
aijes-7165	46	23	-	-	PUNCT
aijes-7165	46	24	listed	list	VERB
aijes-7165	46	25	manufacturing	manufacturing	NOUN
aijes-7165	46	26	companies	company	NOUN
aijes-7165	46	27	,	,	PUNCT
aijes-7165	46	28	based	base	VERB
aijes-7165	46	29	on	on	ADP
aijes-7165	46	30	a	a	DET
aijes-7165	46	31	conceptual	conceptual	ADJ
aijes-7165	46	32	framework	framework	NOUN
aijes-7165	46	33	,	,	PUNCT
aijes-7165	46	34	hypothesis	hypothesis	NOUN
aijes-7165	46	35	development	development	NOUN
aijes-7165	46	36	,	,	PUNCT
aijes-7165	46	37	and	and	CCONJ
aijes-7165	46	38	operationalization	operationalization	NOUN
aijes-7165	46	39	of	of	ADP
aijes-7165	46	40	variables	variable	NOUN
aijes-7165	46	41	concerning	concern	VERB
aijes-7165	46	42	key	key	ADJ
aijes-7165	46	43	practices	practice	NOUN
aijes-7165	46	44	such	such	ADJ
aijes-7165	46	45	as	as	ADP
aijes-7165	46	46	costing	cost	VERB
aijes-7165	46	47	systems	system	NOUN
aijes-7165	46	48	,	,	PUNCT
aijes-7165	46	49	budgeting	budgeting	NOUN
aijes-7165	46	50	systems	system	NOUN
aijes-7165	46	51	,	,	PUNCT
aijes-7165	46	52	performance	performance	NOUN
aijes-7165	46	53	evaluation	evaluation	NOUN
aijes-7165	46	54	,	,	PUNCT
aijes-7165	46	55	strategic	strategic	ADJ
aijes-7165	46	56	management	management	NOUN
aijes-7165	46	57	accounting	accounting	NOUN
aijes-7165	46	58	,	,	PUNCT
aijes-7165	46	59	and	and	CCONJ
aijes-7165	46	60	decision	decision	NOUN
aijes-7165	46	61	-	-	PUNCT
aijes-7165	46	62	making	make	VERB
aijes-7165	46	63	information	information	NOUN
aijes-7165	46	64	.	.	PUNCT
aijes-7165	47	1	the	the	DET
aijes-7165	47	2	target	target	NOUN
aijes-7165	47	3	population	population	NOUN
aijes-7165	47	4	of	of	ADP
aijes-7165	47	5	59	59	NUM
aijes-7165	47	6	listed	list	VERB
aijes-7165	47	7	companies	company	NOUN
aijes-7165	47	8	in	in	ADP
aijes-7165	47	9	the	the	DET
aijes-7165	47	10	colombo	colombo	NOUN
aijes-7165	47	11	stock	stock	NOUN
aijes-7165	47	12	exchange	exchange	PROPN
aijes-7165	47	13	presents	present	VERB
aijes-7165	47	14	a	a	DET
aijes-7165	47	15	better	well	ADJ
aijes-7165	47	16	representative	representative	ADJ
aijes-7165	47	17	sampling	sampling	NOUN
aijes-7165	47	18	across	across	ADP
aijes-7165	47	19	various	various	ADJ
aijes-7165	47	20	industries	industry	NOUN
aijes-7165	47	21	.	.	PUNCT
aijes-7165	48	1	in	in	ADP
aijes-7165	48	2	the	the	DET
aijes-7165	48	3	mono	mono	NOUN
aijes-7165	48	4	-	-	PUNCT
aijes-7165	48	5	method	method	NOUN
aijes-7165	48	6	research	research	NOUN
aijes-7165	48	7	strategy	strategy	NOUN
aijes-7165	48	8	,	,	PUNCT
aijes-7165	48	9	the	the	DET
aijes-7165	48	10	quantitative	quantitative	ADJ
aijes-7165	48	11	data	data	NOUN
aijes-7165	48	12	collection	collection	NOUN
aijes-7165	48	13	methodology	methodology	NOUN
aijes-7165	48	14	will	will	AUX
aijes-7165	48	15	be	be	AUX
aijes-7165	48	16	a	a	DET
aijes-7165	48	17	structured	structured	ADJ
aijes-7165	48	18	questionnaire	questionnaire	NOUN
aijes-7165	48	19	survey	survey	NOUN
aijes-7165	48	20	.	.	PUNCT
aijes-7165	49	1	there	there	PRON
aijes-7165	49	2	is	be	VERB
aijes-7165	49	3	a	a	DET
aijes-7165	49	4	basis	basis	NOUN
aijes-7165	49	5	for	for	ADP
aijes-7165	49	6	appropriate	appropriate	ADJ
aijes-7165	49	7	consideration	consideration	NOUN
aijes-7165	49	8	of	of	ADP
aijes-7165	49	9	perception	perception	NOUN
aijes-7165	49	10	by	by	ADP
aijes-7165	49	11	senior	senior	ADJ
aijes-7165	49	12	managers	manager	NOUN
aijes-7165	49	13	and	and	CCONJ
aijes-7165	49	14	management	management	NOUN
aijes-7165	49	15	accountants	accountant	NOUN
aijes-7165	49	16	in	in	ADP
aijes-7165	49	17	the	the	DET
aijes-7165	49	18	manufacturing	manufacturing	NOUN
aijes-7165	49	19	industry	industry	NOUN
aijes-7165	49	20	through	through	ADP
aijes-7165	49	21	a	a	DET
aijes-7165	49	22	positivist	positivist	ADJ
aijes-7165	49	23	philosophy	philosophy	NOUN
aijes-7165	49	24	and	and	CCONJ
aijes-7165	49	25	a	a	DET
aijes-7165	49	26	deductive	deductive	ADJ
aijes-7165	49	27	approach	approach	NOUN
aijes-7165	49	28	.	.	PUNCT
aijes-7165	50	1	data	datum	NOUN
aijes-7165	50	2	collection	collection	NOUN
aijes-7165	50	3	and	and	CCONJ
aijes-7165	50	4	data	datum	NOUN
aijes-7165	50	5	analysis	analysis	NOUN
aijes-7165	50	6	in	in	ADP
aijes-7165	50	7	this	this	DET
aijes-7165	50	8	research	research	NOUN
aijes-7165	50	9	go	go	VERB
aijes-7165	50	10	hand	hand	NOUN
aijes-7165	50	11	in	in	ADP
aijes-7165	50	12	glove	glove	NOUN
aijes-7165	50	13	.	.	PUNCT
aijes-7165	51	1	a	a	DET
aijes-7165	51	2	selfadministered	selfadministered	ADJ
aijes-7165	51	3	structured	structured	ADJ
aijes-7165	51	4	questionnaire	questionnaire	NOUN
aijes-7165	51	5	on	on	ADP
aijes-7165	51	6	a	a	DET
aijes-7165	51	7	5	5	NUM
aijes-7165	51	8	-	-	PUNCT
aijes-7165	51	9	point	point	NOUN
aijes-7165	51	10	likert	likert	ADJ
aijes-7165	51	11	scale	scale	NOUN
aijes-7165	51	12	was	be	AUX
aijes-7165	51	13	used	use	VERB
aijes-7165	51	14	to	to	PART
aijes-7165	51	15	collect	collect	VERB
aijes-7165	51	16	views	view	NOUN
aijes-7165	51	17	from	from	ADP
aijes-7165	51	18	senior	senior	ADJ
aijes-7165	51	19	managers	manager	NOUN
aijes-7165	51	20	and	and	CCONJ
aijes-7165	51	21	management	management	NOUN
aijes-7165	51	22	accountants	accountant	NOUN
aijes-7165	51	23	of	of	ADP
aijes-7165	51	24	selected	select	VERB
aijes-7165	51	25	companies	company	NOUN
aijes-7165	51	26	.	.	PUNCT
aijes-7165	52	1	afterward	afterward	ADV
aijes-7165	52	2	,	,	PUNCT
aijes-7165	52	3	the	the	DET
aijes-7165	52	4	data	datum	NOUN
aijes-7165	52	5	from	from	ADP
aijes-7165	52	6	this	this	PRON
aijes-7165	52	7	will	will	AUX
aijes-7165	52	8	be	be	AUX
aijes-7165	52	9	analyzed	analyze	VERB
aijes-7165	52	10	rigorously	rigorously	ADV
aijes-7165	52	11	with	with	ADP
aijes-7165	52	12	the	the	DET
aijes-7165	52	13	help	help	NOUN
aijes-7165	52	14	of	of	ADP
aijes-7165	52	15	spss	spss	PROPN
aijes-7165	52	16	and	and	CCONJ
aijes-7165	52	17	smart	smart	ADJ
aijes-7165	52	18	pls	pls	INTJ
aijes-7165	52	19	.	.	PUNCT
aijes-7165	53	1	the	the	DET
aijes-7165	53	2	independent	independent	ADJ
aijes-7165	53	3	variable	variable	NOUN
aijes-7165	53	4	of	of	ADP
aijes-7165	53	5	costing	cost	VERB
aijes-7165	53	6	system	system	NOUN
aijes-7165	53	7	was	be	AUX
aijes-7165	53	8	measured	measure	VERB
aijes-7165	53	9	using	use	VERB
aijes-7165	53	10	five	five	NUM
aijes-7165	53	11	questions	question	NOUN
aijes-7165	53	12	(	(	PUNCT
aijes-7165	53	13	items	item	NOUN
aijes-7165	53	14	)	)	PUNCT
aijes-7165	53	15	as	as	ADP
aijes-7165	53	16	“	"	PUNCT
aijes-7165	53	17	how	how	SCONJ
aijes-7165	53	18	often	often	ADV
aijes-7165	53	19	does	do	AUX
aijes-7165	53	20	your	your	PRON
aijes-7165	53	21	firm	firm	ADJ
aijes-7165	53	22	divide	divide	NOUN
aijes-7165	53	23	costs	cost	NOUN
aijes-7165	53	24	with	with	ADP
aijes-7165	53	25	a	a	DET
aijes-7165	53	26	plant	plant	NOUN
aijes-7165	53	27	-	-	PUNCT
aijes-7165	53	28	wide	wide	ADJ
aijes-7165	53	29	overhead	overhead	ADJ
aijes-7165	53	30	allocation	allocation	NOUN
aijes-7165	53	31	?	?	PUNCT
aijes-7165	53	32	”	"	PUNCT
aijes-7165	53	33	;	;	PUNCT
aijes-7165	53	34	the	the	DET
aijes-7165	53	35	budgeting	budgeting	NOUN
aijes-7165	53	36	systems	system	NOUN
aijes-7165	53	37	was	be	AUX
aijes-7165	53	38	measured	measure	VERB
aijes-7165	53	39	using	use	VERB
aijes-7165	53	40	another	another	DET
aijes-7165	53	41	five	five	NUM
aijes-7165	53	42	items	item	NOUN
aijes-7165	53	43	as	as	ADP
aijes-7165	53	44	“	"	PUNCT
aijes-7165	53	45	how	how	SCONJ
aijes-7165	53	46	frequently	frequently	ADV
aijes-7165	53	47	does	do	AUX
aijes-7165	53	48	your	your	PRON
aijes-7165	53	49	company	company	NOUN
aijes-7165	53	50	use	use	VERB
aijes-7165	53	51	budgeting	budget	VERB
aijes-7165	53	52	as	as	ADP
aijes-7165	53	53	a	a	DET
aijes-7165	53	54	tool	tool	NOUN
aijes-7165	53	55	for	for	ADP
aijes-7165	53	56	planning	plan	VERB
aijes-7165	53	57	future	future	ADJ
aijes-7165	53	58	operations	operation	NOUN
aijes-7165	53	59	and	and	CCONJ
aijes-7165	53	60	activities	activity	NOUN
aijes-7165	53	61	?	?	PUNCT
aijes-7165	53	62	”	"	PUNCT
aijes-7165	53	63	;	;	PUNCT
aijes-7165	53	64	the	the	DET
aijes-7165	53	65	performance	performance	NOUN
aijes-7165	53	66	evaluation	evaluation	NOUN
aijes-7165	53	67	system	system	NOUN
aijes-7165	53	68	was	be	AUX
aijes-7165	53	69	measured	measure	VERB
aijes-7165	53	70	from	from	ADP
aijes-7165	53	71	five	five	NUM
aijes-7165	53	72	questions	question	NOUN
aijes-7165	53	73	as	as	ADP
aijes-7165	53	74	“	"	PUNCT
aijes-7165	53	75	what	what	PRON
aijes-7165	53	76	is	be	AUX
aijes-7165	53	77	the	the	DET
aijes-7165	53	78	frequency	frequency	NOUN
aijes-7165	53	79	with	with	ADP
aijes-7165	53	80	which	which	PRON
aijes-7165	53	81	your	your	PRON
aijes-7165	53	82	business	business	NOUN
aijes-7165	53	83	uses	use	VERB
aijes-7165	53	84	financial	financial	ADJ
aijes-7165	53	85	standards	standard	NOUN
aijes-7165	53	86	to	to	PART
aijes-7165	53	87	analyze	analyze	VERB
aijes-7165	53	88	overall	overall	ADJ
aijes-7165	53	89	performance	performance	NOUN
aijes-7165	53	90	and	and	CCONJ
aijes-7165	53	91	its	its	PRON
aijes-7165	53	92	financial	financial	ADJ
aijes-7165	53	93	health	health	NOUN
aijes-7165	53	94	?	?	PUNCT
aijes-7165	53	95	”	"	PUNCT
aijes-7165	53	96	;	;	PUNCT
aijes-7165	53	97	strategic	strategic	ADJ
aijes-7165	53	98	accounting	accounting	NOUN
aijes-7165	53	99	analysis	analysis	NOUN
aijes-7165	53	100	system	system	NOUN
aijes-7165	53	101	measured	measure	VERB
aijes-7165	53	102	from	from	ADP
aijes-7165	53	103	another	another	DET
aijes-7165	53	104	five	five	NUM
aijes-7165	53	105	questions	question	NOUN
aijes-7165	53	106	as	as	ADP
aijes-7165	53	107	“	"	PUNCT
aijes-7165	53	108	how	how	SCONJ
aijes-7165	53	109	frequently	frequently	ADV
aijes-7165	53	110	does	do	AUX
aijes-7165	53	111	your	your	PRON
aijes-7165	53	112	company	company	NOUN
aijes-7165	53	113	utilize	utilize	VERB
aijes-7165	53	114	long	long	ADJ
aijes-7165	53	115	-	-	PUNCT
aijes-7165	53	116	range	range	NOUN
aijes-7165	53	117	forecasting	forecasting	NOUN
aijes-7165	53	118	to	to	PART
aijes-7165	53	119	support	support	VERB
aijes-7165	53	120	strategic	strategic	ADJ
aijes-7165	53	121	decision	decision	NOUN
aijes-7165	53	122	-	-	PUNCT
aijes-7165	53	123	making	making	NOUN
aijes-7165	53	124	and	and	CCONJ
aijes-7165	53	125	planning	planning	NOUN
aijes-7165	53	126	?	?	PUNCT
aijes-7165	53	127	”	"	PUNCT
aijes-7165	53	128	;	;	PUNCT
aijes-7165	53	129	information	information	NOUN
aijes-7165	53	130	for	for	ADP
aijes-7165	53	131	decision	decision	NOUN
aijes-7165	53	132	making	making	NOUN
aijes-7165	53	133	also	also	ADV
aijes-7165	53	134	measured	measure	VERB
aijes-7165	53	135	from	from	ADP
aijes-7165	53	136	five	five	NUM
aijes-7165	53	137	questions	question	NOUN
aijes-7165	53	138	as	as	ADP
aijes-7165	53	139	“	"	PUNCT
aijes-7165	53	140	how	how	SCONJ
aijes-7165	53	141	often	often	ADV
aijes-7165	53	142	does	do	AUX
aijes-7165	53	143	your	your	PRON
aijes-7165	53	144	company	company	NOUN
aijes-7165	53	145	use	use	VERB
aijes-7165	53	146	the	the	DET
aijes-7165	53	147	discounted	discount	VERB
aijes-7165	53	148	cash	cash	NOUN
aijes-7165	53	149	flow	flow	NOUN
aijes-7165	53	150	method	method	NOUN
aijes-7165	53	151	to	to	PART
aijes-7165	53	152	evaluate	evaluate	VERB
aijes-7165	53	153	major	major	ADJ
aijes-7165	53	154	capital	capital	NOUN
aijes-7165	53	155	investment	investment	NOUN
aijes-7165	53	156	projects	project	NOUN
aijes-7165	53	157	?	?	PUNCT
aijes-7165	53	158	”	"	PUNCT
aijes-7165	53	159	;	;	PUNCT
aijes-7165	53	160	the	the	DET
aijes-7165	53	161	dependent	dependent	ADJ
aijes-7165	53	162	variable	variable	NOUN
aijes-7165	53	163	of	of	ADP
aijes-7165	53	164	perceived	perceive	VERB
aijes-7165	53	165	financial	financial	ADJ
aijes-7165	53	166	performance	performance	NOUN
aijes-7165	53	167	was	be	AUX
aijes-7165	53	168	measured	measure	VERB
aijes-7165	53	169	from	from	ADP
aijes-7165	53	170	five	five	NUM
aijes-7165	53	171	items	item	NOUN
aijes-7165	53	172	as	as	ADP
aijes-7165	53	173	“	"	PUNCT
aijes-7165	53	174	to	to	ADP
aijes-7165	53	175	what	what	DET
aijes-7165	53	176	extent	extent	NOUN
aijes-7165	53	177	has	have	AUX
aijes-7165	53	178	the	the	DET
aijes-7165	53	179	gross	gross	ADJ
aijes-7165	53	180	profit	profit	NOUN
aijes-7165	53	181	margin	margin	NOUN
aijes-7165	53	182	of	of	ADP
aijes-7165	53	183	your	your	PRON
aijes-7165	53	184	company	company	NOUN
aijes-7165	53	185	improved	improve	VERB
aijes-7165	53	186	due	due	ADP
aijes-7165	53	187	to	to	ADP
aijes-7165	53	188	the	the	DET
aijes-7165	53	189	application	application	NOUN
aijes-7165	53	190	of	of	ADP
aijes-7165	53	191	management	management	NOUN
aijes-7165	53	192	accounting	accounting	NOUN
aijes-7165	53	193	practices	practice	NOUN
aijes-7165	53	194	?	?	PUNCT
aijes-7165	53	195	”	"	PUNCT
aijes-7165	54	1	(	(	PUNCT
aijes-7165	54	2	gichaaga	gichaaga	NOUN
aijes-7165	54	3	,	,	PUNCT
aijes-7165	54	4	2014	2014	NUM
aijes-7165	54	5	)	)	PUNCT
aijes-7165	54	6	.	.	PUNCT
aijes-7165	55	1	impact	impact	NOUN
aijes-7165	55	2	of	of	ADP
aijes-7165	55	3	management	management	NOUN
aijes-7165	55	4	accounting	accounting	NOUN
aijes-7165	55	5	practices	practice	NOUN
aijes-7165	55	6	on	on	ADP
aijes-7165	55	7	the	the	DET
aijes-7165	55	8	perceived	perceive	VERB
aijes-7165	55	9	financial	financial	ADJ
aijes-7165	55	10	performance	performance	NOUN
aijes-7165	55	11	of	of	ADP
aijes-7165	55	12	manufacturing	manufacture	VERB
aijes-7165	55	13	companies	company	NOUN
aijes-7165	55	14	in	in	ADP
aijes-7165	55	15	sri	sri	PROPN
aijes-7165	55	16	lanka	lanka	PROPN
aijes-7165	55	17	360	360	NUM
aijes-7165	55	18	2.2	2.2	NUM
aijes-7165	55	19	analytical	analytical	ADJ
aijes-7165	55	20	method	method	NOUN
aijes-7165	55	21	partial	partial	ADJ
aijes-7165	55	22	least	least	ADJ
aijes-7165	55	23	squares	square	NOUN
aijes-7165	55	24	structural	structural	ADJ
aijes-7165	55	25	equation	equation	NOUN
aijes-7165	55	26	modeling	modeling	NOUN
aijes-7165	55	27	(	(	PUNCT
aijes-7165	55	28	pls	pls	INTJ
aijes-7165	55	29	-	-	PUNCT
aijes-7165	55	30	sem	sem	NOUN
aijes-7165	55	31	)	)	PUNCT
aijes-7165	55	32	is	be	AUX
aijes-7165	55	33	a	a	DET
aijes-7165	55	34	variance	variance	NOUN
aijes-7165	55	35	-	-	PUNCT
aijes-7165	55	36	based	base	VERB
aijes-7165	55	37	approach	approach	NOUN
aijes-7165	55	38	to	to	ADP
aijes-7165	55	39	structural	structural	ADJ
aijes-7165	55	40	equation	equation	NOUN
aijes-7165	55	41	modeling	modeling	NOUN
aijes-7165	55	42	that	that	PRON
aijes-7165	55	43	focuses	focus	VERB
aijes-7165	55	44	on	on	ADP
aijes-7165	55	45	maximizing	maximize	VERB
aijes-7165	55	46	the	the	DET
aijes-7165	55	47	explained	explain	VERB
aijes-7165	55	48	variance	variance	NOUN
aijes-7165	55	49	of	of	ADP
aijes-7165	55	50	the	the	DET
aijes-7165	55	51	dependent	dependent	ADJ
aijes-7165	55	52	constructs	construct	NOUN
aijes-7165	55	53	.	.	PUNCT
aijes-7165	56	1	unlike	unlike	ADP
aijes-7165	56	2	covariance	covariance	NOUN
aijes-7165	56	3	-	-	PUNCT
aijes-7165	56	4	based	base	VERB
aijes-7165	56	5	sem	sem	NOUN
aijes-7165	56	6	,	,	PUNCT
aijes-7165	56	7	which	which	PRON
aijes-7165	56	8	prioritizes	prioritize	VERB
aijes-7165	56	9	model	model	NOUN
aijes-7165	56	10	fit	fit	PROPN
aijes-7165	56	11	,	,	PUNCT
aijes-7165	56	12	plssem	plssem	NOUN
aijes-7165	56	13	is	be	AUX
aijes-7165	56	14	more	more	ADV
aijes-7165	56	15	appropriate	appropriate	ADJ
aijes-7165	56	16	for	for	ADP
aijes-7165	56	17	exploratory	exploratory	ADJ
aijes-7165	56	18	research	research	NOUN
aijes-7165	56	19	and	and	CCONJ
aijes-7165	56	20	predictive	predictive	ADJ
aijes-7165	56	21	analysis	analysis	NOUN
aijes-7165	56	22	.	.	PUNCT
aijes-7165	57	1	it	it	PRON
aijes-7165	57	2	is	be	AUX
aijes-7165	57	3	particularly	particularly	ADV
aijes-7165	57	4	well	well	ADV
aijes-7165	57	5	-	-	PUNCT
aijes-7165	57	6	suited	suit	VERB
aijes-7165	57	7	for	for	ADP
aijes-7165	57	8	studies	study	NOUN
aijes-7165	57	9	that	that	PRON
aijes-7165	57	10	involve	involve	VERB
aijes-7165	57	11	complex	complex	ADJ
aijes-7165	57	12	models	model	NOUN
aijes-7165	57	13	,	,	PUNCT
aijes-7165	57	14	small	small	ADJ
aijes-7165	57	15	sample	sample	NOUN
aijes-7165	57	16	sizes	size	NOUN
aijes-7165	57	17	,	,	PUNCT
aijes-7165	57	18	or	or	CCONJ
aijes-7165	57	19	non	non	ADJ
aijes-7165	57	20	-	-	ADJ
aijes-7165	57	21	normally	normally	ADV
aijes-7165	57	22	distributed	distribute	VERB
aijes-7165	57	23	data	datum	NOUN
aijes-7165	57	24	.	.	PUNCT
aijes-7165	58	1	the	the	DET
aijes-7165	58	2	decision	decision	NOUN
aijes-7165	58	3	to	to	PART
aijes-7165	58	4	use	use	VERB
aijes-7165	58	5	pls	pls	NOUN
aijes-7165	58	6	-	-	PUNCT
aijes-7165	58	7	sem	sem	NOUN
aijes-7165	58	8	in	in	ADP
aijes-7165	58	9	this	this	DET
aijes-7165	58	10	study	study	NOUN
aijes-7165	58	11	was	be	AUX
aijes-7165	58	12	driven	drive	VERB
aijes-7165	58	13	by	by	ADP
aijes-7165	58	14	several	several	ADJ
aijes-7165	58	15	methodological	methodological	ADJ
aijes-7165	58	16	considerations	consideration	NOUN
aijes-7165	58	17	.	.	PUNCT
aijes-7165	59	1	this	this	DET
aijes-7165	59	2	research	research	NOUN
aijes-7165	59	3	investigates	investigate	VERB
aijes-7165	59	4	the	the	DET
aijes-7165	59	5	relationships	relationship	NOUN
aijes-7165	59	6	between	between	ADP
aijes-7165	59	7	management	management	NOUN
aijes-7165	59	8	accounting	accounting	NOUN
aijes-7165	59	9	practices	practice	NOUN
aijes-7165	59	10	and	and	CCONJ
aijes-7165	59	11	financial	financial	ADJ
aijes-7165	59	12	performance	performance	NOUN
aijes-7165	59	13	,	,	PUNCT
aijes-7165	59	14	an	an	DET
aijes-7165	59	15	area	area	NOUN
aijes-7165	59	16	where	where	SCONJ
aijes-7165	59	17	theory	theory	NOUN
aijes-7165	59	18	is	be	AUX
aijes-7165	59	19	still	still	ADV
aijes-7165	59	20	evolving	evolve	VERB
aijes-7165	59	21	.	.	PUNCT
aijes-7165	60	1	pls	pls	INTJ
aijes-7165	60	2	-	-	PUNCT
aijes-7165	60	3	sem	sem	PROPN
aijes-7165	60	4	is	be	AUX
aijes-7165	60	5	suitable	suitable	ADJ
aijes-7165	60	6	for	for	ADP
aijes-7165	60	7	testing	testing	NOUN
aijes-7165	60	8	and	and	CCONJ
aijes-7165	60	9	refining	refine	VERB
aijes-7165	60	10	such	such	ADJ
aijes-7165	60	11	predictive	predictive	ADJ
aijes-7165	60	12	models	model	NOUN
aijes-7165	60	13	.	.	PUNCT
aijes-7165	61	1	secondly	secondly	ADV
aijes-7165	61	2	,	,	PUNCT
aijes-7165	61	3	the	the	DET
aijes-7165	61	4	primary	primary	ADJ
aijes-7165	61	5	goal	goal	NOUN
aijes-7165	61	6	of	of	ADP
aijes-7165	61	7	the	the	DET
aijes-7165	61	8	study	study	NOUN
aijes-7165	61	9	is	be	AUX
aijes-7165	61	10	to	to	PART
aijes-7165	61	11	predict	predict	VERB
aijes-7165	61	12	the	the	DET
aijes-7165	61	13	impact	impact	NOUN
aijes-7165	61	14	of	of	ADP
aijes-7165	61	15	management	management	NOUN
aijes-7165	61	16	accounting	accounting	NOUN
aijes-7165	61	17	practices	practice	NOUN
aijes-7165	61	18	(	(	PUNCT
aijes-7165	61	19	costing	cost	VERB
aijes-7165	61	20	system	system	NOUN
aijes-7165	61	21	,	,	PUNCT
aijes-7165	61	22	budgetary	budgetary	ADJ
aijes-7165	61	23	system	system	NOUN
aijes-7165	61	24	,	,	PUNCT
aijes-7165	61	25	performance	performance	NOUN
aijes-7165	61	26	evaluation	evaluation	NOUN
aijes-7165	61	27	systems	system	NOUN
aijes-7165	61	28	,	,	PUNCT
aijes-7165	61	29	strategic	strategic	ADJ
aijes-7165	61	30	accounting	accounting	NOUN
aijes-7165	61	31	information	information	NOUN
aijes-7165	61	32	analysis	analysis	NOUN
aijes-7165	61	33	systems	system	NOUN
aijes-7165	61	34	and	and	CCONJ
aijes-7165	61	35	information	information	NOUN
aijes-7165	61	36	for	for	ADP
aijes-7165	61	37	decision	decision	NOUN
aijes-7165	61	38	making	making	NOUN
aijes-7165	61	39	)	)	PUNCT
aijes-7165	61	40	on	on	ADP
aijes-7165	61	41	firm	firm	ADJ
aijes-7165	61	42	performance	performance	NOUN
aijes-7165	61	43	.	.	PUNCT
aijes-7165	62	1	pls	pls	INTJ
aijes-7165	62	2	-	-	PUNCT
aijes-7165	62	3	sem	sem	NOUN
aijes-7165	62	4	prioritizes	prioritize	VERB
aijes-7165	62	5	predictive	predictive	ADJ
aijes-7165	62	6	accuracy	accuracy	NOUN
aijes-7165	62	7	over	over	ADP
aijes-7165	62	8	model	model	NOUN
aijes-7165	62	9	fit	fit	PROPN
aijes-7165	62	10	,	,	PUNCT
aijes-7165	62	11	making	make	VERB
aijes-7165	62	12	it	it	PRON
aijes-7165	62	13	ideal	ideal	ADJ
aijes-7165	62	14	for	for	ADP
aijes-7165	62	15	this	this	DET
aijes-7165	62	16	objective	objective	NOUN
aijes-7165	62	17	.	.	PUNCT
aijes-7165	63	1	thirdly	thirdly	ADV
aijes-7165	63	2	,	,	PUNCT
aijes-7165	63	3	preliminary	preliminary	ADJ
aijes-7165	63	4	analysis	analysis	NOUN
aijes-7165	63	5	revealed	reveal	VERB
aijes-7165	63	6	that	that	SCONJ
aijes-7165	63	7	some	some	DET
aijes-7165	63	8	variables	variable	NOUN
aijes-7165	63	9	deviate	deviate	VERB
aijes-7165	63	10	from	from	ADP
aijes-7165	63	11	normal	normal	ADJ
aijes-7165	63	12	distribution	distribution	NOUN
aijes-7165	63	13	.	.	PUNCT
aijes-7165	64	1	pls	pls	INTJ
aijes-7165	64	2	-	-	PUNCT
aijes-7165	64	3	sem	sem	PROPN
aijes-7165	64	4	does	do	AUX
aijes-7165	64	5	not	not	PART
aijes-7165	64	6	require	require	VERB
aijes-7165	64	7	strict	strict	ADJ
aijes-7165	64	8	normality	normality	NOUN
aijes-7165	64	9	assumptions	assumption	NOUN
aijes-7165	64	10	,	,	PUNCT
aijes-7165	64	11	making	make	VERB
aijes-7165	64	12	it	it	PRON
aijes-7165	64	13	robust	robust	ADJ
aijes-7165	64	14	in	in	ADP
aijes-7165	64	15	handling	handle	VERB
aijes-7165	64	16	real	real	ADJ
aijes-7165	64	17	-	-	PUNCT
aijes-7165	64	18	world	world	NOUN
aijes-7165	64	19	data	datum	NOUN
aijes-7165	64	20	.	.	PUNCT
aijes-7165	65	1	pls	pls	INTJ
aijes-7165	65	2	-	-	PUNCT
aijes-7165	65	3	sem	sem	NOUN
aijes-7165	65	4	provides	provide	VERB
aijes-7165	65	5	reliable	reliable	ADJ
aijes-7165	65	6	estimates	estimate	NOUN
aijes-7165	65	7	even	even	ADV
aijes-7165	65	8	with	with	ADP
aijes-7165	65	9	a	a	DET
aijes-7165	65	10	relatively	relatively	ADV
aijes-7165	65	11	small	small	ADJ
aijes-7165	65	12	sample	sample	NOUN
aijes-7165	65	13	size	size	NOUN
aijes-7165	65	14	,	,	PUNCT
aijes-7165	65	15	unlike	unlike	ADP
aijes-7165	65	16	covariance	covariance	NOUN
aijes-7165	65	17	-	-	PUNCT
aijes-7165	65	18	based	base	VERB
aijes-7165	65	19	sem	sem	NOUN
aijes-7165	65	20	,	,	PUNCT
aijes-7165	65	21	which	which	PRON
aijes-7165	65	22	requires	require	VERB
aijes-7165	65	23	larger	large	ADJ
aijes-7165	65	24	samples	sample	NOUN
aijes-7165	65	25	to	to	PART
aijes-7165	65	26	achieve	achieve	VERB
aijes-7165	65	27	stable	stable	ADJ
aijes-7165	65	28	estimates	estimate	NOUN
aijes-7165	65	29	.	.	PUNCT
aijes-7165	66	1	the	the	DET
aijes-7165	66	2	following	follow	VERB
aijes-7165	66	3	steps	step	NOUN
aijes-7165	66	4	were	be	AUX
aijes-7165	66	5	undertaken	undertake	VERB
aijes-7165	66	6	in	in	ADP
aijes-7165	66	7	the	the	DET
aijes-7165	66	8	pls	pls	NOUN
aijes-7165	66	9	-	-	PUNCT
aijes-7165	66	10	sem	sem	NOUN
aijes-7165	66	11	analysis	analysis	NOUN
aijes-7165	66	12	:	:	PUNCT
aijes-7165	66	13			NOUN
aijes-7165	66	14	model	model	PROPN
aijes-7165	66	15	specification	specification	PROPN
aijes-7165	66	16	:	:	PUNCT
aijes-7165	66	17	the	the	DET
aijes-7165	66	18	structural	structural	ADJ
aijes-7165	66	19	model	model	NOUN
aijes-7165	66	20	was	be	AUX
aijes-7165	66	21	specified	specify	VERB
aijes-7165	66	22	to	to	PART
aijes-7165	66	23	include	include	VERB
aijes-7165	66	24	relationships	relationship	NOUN
aijes-7165	66	25	among	among	ADP
aijes-7165	66	26	latent	latent	NOUN
aijes-7165	66	27	constructs	construct	NOUN
aijes-7165	66	28	based	base	VERB
aijes-7165	66	29	on	on	ADP
aijes-7165	66	30	theoretical	theoretical	ADJ
aijes-7165	66	31	foundations	foundation	NOUN
aijes-7165	66	32	.	.	PUNCT
aijes-7165	67	1			PROPN
aijes-7165	67	2	measurement	measurement	PROPN
aijes-7165	67	3	model	model	NOUN
aijes-7165	67	4	assessment	assessment	NOUN
aijes-7165	67	5	:	:	PUNCT
aijes-7165	67	6	the	the	DET
aijes-7165	67	7	reliability	reliability	NOUN
aijes-7165	67	8	and	and	CCONJ
aijes-7165	67	9	validity	validity	NOUN
aijes-7165	67	10	of	of	ADP
aijes-7165	67	11	the	the	DET
aijes-7165	67	12	constructs	construct	NOUN
aijes-7165	67	13	were	be	AUX
aijes-7165	67	14	assessed	assess	VERB
aijes-7165	67	15	using	use	VERB
aijes-7165	67	16	cronbach	cronbach	NOUN
aijes-7165	67	17	’s	’s	PART
aijes-7165	67	18	alpha	alpha	NOUN
aijes-7165	67	19	,	,	PUNCT
aijes-7165	67	20	composite	composite	ADJ
aijes-7165	67	21	reliability	reliability	NOUN
aijes-7165	67	22	,	,	PUNCT
aijes-7165	67	23	and	and	CCONJ
aijes-7165	67	24	average	average	ADJ
aijes-7165	67	25	variance	variance	NOUN
aijes-7165	67	26	extracted	extract	VERB
aijes-7165	67	27	(	(	PUNCT
aijes-7165	67	28	ave	ave	PROPN
aijes-7165	67	29	)	)	PUNCT
aijes-7165	67	30	.	.	PUNCT
aijes-7165	68	1			PROPN
aijes-7165	68	2	structural	structural	ADJ
aijes-7165	68	3	model	model	NOUN
aijes-7165	68	4	evaluation	evaluation	NOUN
aijes-7165	68	5	:	:	PUNCT
aijes-7165	68	6	path	path	NOUN
aijes-7165	68	7	coefficients	coefficient	NOUN
aijes-7165	68	8	were	be	AUX
aijes-7165	68	9	estimated	estimate	VERB
aijes-7165	68	10	,	,	PUNCT
aijes-7165	68	11	and	and	CCONJ
aijes-7165	68	12	their	their	PRON
aijes-7165	68	13	significance	significance	NOUN
aijes-7165	68	14	was	be	AUX
aijes-7165	68	15	tested	test	VERB
aijes-7165	68	16	to	to	PART
aijes-7165	68	17	examine	examine	VERB
aijes-7165	68	18	the	the	DET
aijes-7165	68	19	hypothesized	hypothesized	ADJ
aijes-7165	68	20	relationships	relationship	NOUN
aijes-7165	68	21	.	.	PUNCT
aijes-7165	69	1			X
aijes-7165	70	1	goodness	goodness	NOUN
aijes-7165	70	2	-	-	PUNCT
aijes-7165	70	3	of	of	ADP
aijes-7165	70	4	-	-	PUNCT
aijes-7165	70	5	fit	fit	NOUN
aijes-7165	70	6	:	:	PUNCT
aijes-7165	70	7	explained	explain	VERB
aijes-7165	70	8	variance	variance	NOUN
aijes-7165	70	9	(	(	PUNCT
aijes-7165	70	10	r²	r²	PROPN
aijes-7165	70	11	)	)	PUNCT
aijes-7165	70	12	were	be	AUX
aijes-7165	70	13	evaluated	evaluate	VERB
aijes-7165	70	14	to	to	PART
aijes-7165	70	15	determine	determine	VERB
aijes-7165	70	16	the	the	DET
aijes-7165	70	17	model	model	NOUN
aijes-7165	70	18	’s	’s	PART
aijes-7165	70	19	predictive	predictive	ADJ
aijes-7165	70	20	capability	capability	NOUN
aijes-7165	70	21	.	.	PUNCT
aijes-7165	71	1	the	the	DET
aijes-7165	71	2	analysis	analysis	NOUN
aijes-7165	71	3	was	be	AUX
aijes-7165	71	4	conducted	conduct	VERB
aijes-7165	71	5	using	use	VERB
aijes-7165	71	6	smartpls	smartpls	NOUN
aijes-7165	71	7	4	4	NUM
aijes-7165	71	8	,	,	PUNCT
aijes-7165	71	9	a	a	DET
aijes-7165	71	10	widely	widely	ADV
aijes-7165	71	11	recognized	recognize	VERB
aijes-7165	71	12	software	software	NOUN
aijes-7165	71	13	for	for	ADP
aijes-7165	71	14	plssem	plssem	PROPN
aijes-7165	71	15	.	.	PUNCT
aijes-7165	72	1	smartpls	smartpls	PROPN
aijes-7165	72	2	offers	offer	VERB
aijes-7165	72	3	user	user	NOUN
aijes-7165	72	4	-	-	PUNCT
aijes-7165	72	5	friendly	friendly	ADJ
aijes-7165	72	6	functionalities	functionality	NOUN
aijes-7165	72	7	for	for	ADP
aijes-7165	72	8	estimating	estimate	VERB
aijes-7165	72	9	both	both	CCONJ
aijes-7165	72	10	measurement	measurement	NOUN
aijes-7165	72	11	and	and	CCONJ
aijes-7165	72	12	structural	structural	ADJ
aijes-7165	72	13	models	model	NOUN
aijes-7165	72	14	,	,	PUNCT
aijes-7165	72	15	ensuring	ensure	VERB
aijes-7165	72	16	rigorous	rigorous	ADJ
aijes-7165	72	17	assessment	assessment	NOUN
aijes-7165	72	18	of	of	ADP
aijes-7165	72	19	reliability	reliability	NOUN
aijes-7165	72	20	,	,	PUNCT
aijes-7165	72	21	validity	validity	NOUN
aijes-7165	72	22	,	,	PUNCT
aijes-7165	72	23	and	and	CCONJ
aijes-7165	72	24	hypothesized	hypothesized	ADJ
aijes-7165	72	25	relationships	relationship	NOUN
aijes-7165	72	26	.	.	PUNCT
aijes-7165	73	1	navodani	navodani	PROPN
aijes-7165	73	2	indunil	indunil	PROPN
aijes-7165	73	3	yapa	yapa	PROPN
aijes-7165	73	4	,	,	PUNCT
aijes-7165	73	5	niluka	niluka	PROPN
aijes-7165	73	6	rajakaruna	rajakaruna	PROPN
aijes-7165	73	7	,	,	PUNCT
aijes-7165	73	8	hiranya	hiranya	PROPN
aijes-7165	73	9	dissanayake	dissanayake	NOUN
aijes-7165	73	10	361	361	NUM
aijes-7165	73	11	3	3	NUM
aijes-7165	73	12	.	.	PUNCT
aijes-7165	73	13	results	result	NOUN
aijes-7165	73	14	–	–	PUNCT
aijes-7165	73	15	data	datum	NOUN
aijes-7165	73	16	analysis	analysis	NOUN
aijes-7165	73	17	3.1	3.1	NUM
aijes-7165	73	18	descriptive	descriptive	ADJ
aijes-7165	73	19	statistics	statistic	NOUN
aijes-7165	73	20	from	from	ADP
aijes-7165	73	21	table	table	NOUN
aijes-7165	73	22	1	1	NUM
aijes-7165	73	23	,	,	PUNCT
aijes-7165	73	24	demonstrated	demonstrate	VERB
aijes-7165	73	25	descriptive	descriptive	ADJ
aijes-7165	73	26	statistics	statistic	NOUN
aijes-7165	73	27	include	include	VERB
aijes-7165	73	28	mean	mean	NOUN
aijes-7165	73	29	,	,	PUNCT
aijes-7165	73	30	standard	standard	ADJ
aijes-7165	73	31	deviation	deviation	NOUN
aijes-7165	73	32	of	of	ADP
aijes-7165	73	33	both	both	DET
aijes-7165	73	34	independency	independency	NOUN
aijes-7165	73	35	and	and	CCONJ
aijes-7165	73	36	dependent	dependent	ADJ
aijes-7165	73	37	variables	variable	NOUN
aijes-7165	73	38	.	.	PUNCT
aijes-7165	74	1	table	table	NOUN
aijes-7165	74	2	1	1	NUM
aijes-7165	74	3	:	:	PUNCT
aijes-7165	74	4	descriptive	descriptive	ADJ
aijes-7165	74	5	statistic	statistic	NOUN
aijes-7165	74	6	of	of	ADP
aijes-7165	74	7	independent	independent	ADJ
aijes-7165	74	8	and	and	CCONJ
aijes-7165	74	9	dependent	dependent	ADJ
aijes-7165	74	10	variables	variable	NOUN
aijes-7165	74	11	dimension	dimension	NOUN
aijes-7165	74	12	mean	mean	VERB
aijes-7165	74	13	standard	standard	ADJ
aijes-7165	74	14	deviation	deviation	NOUN
aijes-7165	74	15	skewness	skewness	NOUN
aijes-7165	74	16	kurtosis	kurtosis	VERB
aijes-7165	74	17	decision	decision	NOUN
aijes-7165	74	18	cs_m	cs_m	NUM
aijes-7165	74	19	4.0000	4.0000	NUM
aijes-7165	74	20	.69835	.69835	NOUN
aijes-7165	74	21	-1.439	-1.439	NUM
aijes-7165	75	1	1.185	1.185	NUM
aijes-7165	75	2	high	high	ADJ
aijes-7165	75	3	level	level	NOUN
aijes-7165	75	4	bs_m	bs_m	NOUN
aijes-7165	75	5	3.7774	3.7774	NUM
aijes-7165	75	6	.79582	.79582	NUM
aijes-7165	76	1	-.871	-.871	PRON
aijes-7165	76	2	-.354	-.354	PROPN
aijes-7165	76	3	high	high	ADJ
aijes-7165	76	4	level	level	NOUN
aijes-7165	76	5	pes_m	pes_m	ADJ
aijes-7165	76	6	3.8981	3.8981	NUM
aijes-7165	76	7	.74691	.74691	PROPN
aijes-7165	76	8	-1.355	-1.355	PUNCT
aijes-7165	76	9	.568	.568	NUM
aijes-7165	76	10	high	high	ADJ
aijes-7165	76	11	level	level	NOUN
aijes-7165	76	12	smaas_m	smaas_m	NOUN
aijes-7165	76	13	3.9283	3.9283	NUM
aijes-7165	76	14	.81815	.81815	NOUN
aijes-7165	76	15	-1.515	-1.515	PUNCT
aijes-7165	76	16	1.034	1.034	NUM
aijes-7165	76	17	high	high	ADJ
aijes-7165	76	18	level	level	NOUN
aijes-7165	76	19	id_m	id_m	NUM
aijes-7165	76	20	3.7019	3.7019	NUM
aijes-7165	76	21	.86079	.86079	NOUN
aijes-7165	77	1	-.702	-.702	PROPN
aijes-7165	77	2	-.419	-.419	PROPN
aijes-7165	77	3	high	high	ADJ
aijes-7165	77	4	level	level	NOUN
aijes-7165	77	5	fp_m	fp_m	NOUN
aijes-7165	77	6	3.9585	3.9585	NUM
aijes-7165	77	7	.76093	.76093	NUM
aijes-7165	77	8	-1.312	-1.312	PUNCT
aijes-7165	77	9	.690	.690	NUM
aijes-7165	77	10	high	high	ADJ
aijes-7165	77	11	level	level	NOUN
aijes-7165	77	12	(	(	PUNCT
aijes-7165	77	13	source	source	NOUN
aijes-7165	77	14	:	:	PUNCT
aijes-7165	77	15	survey	survey	NOUN
aijes-7165	77	16	data	datum	NOUN
aijes-7165	77	17	,	,	PUNCT
aijes-7165	77	18	2024	2024	NUM
aijes-7165	77	19	)	)	PUNCT
aijes-7165	77	20	since	since	SCONJ
aijes-7165	77	21	the	the	DET
aijes-7165	77	22	descriptive	descriptive	ADJ
aijes-7165	77	23	analysis	analysis	NOUN
aijes-7165	77	24	result	result	NOUN
aijes-7165	77	25	shown	show	VERB
aijes-7165	77	26	in	in	ADP
aijes-7165	77	27	table	table	NOUN
aijes-7165	77	28	1	1	NUM
aijes-7165	77	29	,	,	PUNCT
aijes-7165	77	30	the	the	DET
aijes-7165	77	31	obtained	obtain	VERB
aijes-7165	77	32	mean	mean	NOUN
aijes-7165	77	33	value	value	NOUN
aijes-7165	77	34	for	for	ADP
aijes-7165	77	35	the	the	DET
aijes-7165	77	36	costing	cost	VERB
aijes-7165	77	37	system	system	NOUN
aijes-7165	77	38	was	be	AUX
aijes-7165	77	39	4.00	4.00	NUM
aijes-7165	77	40	and	and	CCONJ
aijes-7165	77	41	the	the	DET
aijes-7165	77	42	sd	sd	NOUN
aijes-7165	77	43	was	be	AUX
aijes-7165	77	44	0.69835	0.69835	NUM
aijes-7165	77	45	.	.	PUNCT
aijes-7165	78	1	the	the	DET
aijes-7165	78	2	analysis	analysis	NOUN
aijes-7165	78	3	in	in	ADP
aijes-7165	78	4	the	the	DET
aijes-7165	78	5	sd	sd	NOUN
aijes-7165	78	6	reveals	reveal	VERB
aijes-7165	78	7	that	that	SCONJ
aijes-7165	78	8	the	the	DET
aijes-7165	78	9	individual	individual	ADJ
aijes-7165	78	10	responses	response	NOUN
aijes-7165	78	11	is	be	AUX
aijes-7165	78	12	approximately	approximately	ADV
aijes-7165	78	13	0.69	0.69	NUM
aijes-7165	78	14	point	point	NOUN
aijes-7165	78	15	away	away	ADV
aijes-7165	78	16	from	from	ADP
aijes-7165	78	17	the	the	DET
aijes-7165	78	18	mean	mean	NOUN
aijes-7165	78	19	.	.	PUNCT
aijes-7165	79	1	these	these	DET
aijes-7165	79	2	mean	mean	ADJ
aijes-7165	79	3	values	value	NOUN
aijes-7165	79	4	are	be	AUX
aijes-7165	79	5	pins	pin	NOUN
aijes-7165	79	6	down	down	ADP
aijes-7165	79	7	into	into	ADP
aijes-7165	79	8	male	male	ADJ
aijes-7165	79	9	interval	interval	NOUN
aijes-7165	79	10	of	of	ADP
aijes-7165	79	11	3.5	3.5	NUM
aijes-7165	79	12	<	<	NOUN
aijes-7165	79	13	x≤5	x≤5	PROPN
aijes-7165	79	14	.	.	PUNCT
aijes-7165	80	1	last	last	ADJ
aijes-7165	80	2	of	of	ADP
aijes-7165	80	3	all	all	PRON
aijes-7165	80	4	,	,	PUNCT
aijes-7165	80	5	the	the	DET
aijes-7165	80	6	researcher	researcher	NOUN
aijes-7165	80	7	can	can	AUX
aijes-7165	80	8	assert	assert	VERB
aijes-7165	80	9	that	that	SCONJ
aijes-7165	80	10	the	the	DET
aijes-7165	80	11	costing	cost	VERB
aijes-7165	80	12	system	system	NOUN
aijes-7165	80	13	has	have	AUX
aijes-7165	80	14	supported	support	VERB
aijes-7165	80	15	a	a	DET
aijes-7165	80	16	high	high	ADJ
aijes-7165	80	17	level	level	NOUN
aijes-7165	80	18	among	among	ADP
aijes-7165	80	19	the	the	DET
aijes-7165	80	20	selected	select	VERB
aijes-7165	80	21	listed	list	VERB
aijes-7165	80	22	companies	company	NOUN
aijes-7165	80	23	in	in	ADP
aijes-7165	80	24	sri	sri	PROPN
aijes-7165	80	25	lankan	lankan	PROPN
aijes-7165	80	26	.	.	PUNCT
aijes-7165	81	1	the	the	DET
aijes-7165	81	2	budgeting	budget	VERB
aijes-7165	81	3	system	system	NOUN
aijes-7165	81	4	was	be	AUX
aijes-7165	81	5	determined	determine	VERB
aijes-7165	81	6	from	from	ADP
aijes-7165	81	7	the	the	DET
aijes-7165	81	8	analysis	analysis	NOUN
aijes-7165	81	9	result	result	NOUN
aijes-7165	81	10	of	of	ADP
aijes-7165	81	11	the	the	DET
aijes-7165	81	12	mean	mean	ADJ
aijes-7165	81	13	and	and	CCONJ
aijes-7165	81	14	standard	standard	ADJ
aijes-7165	81	15	deviation	deviation	NOUN
aijes-7165	81	16	as	as	SCONJ
aijes-7165	81	17	indicated	indicate	VERB
aijes-7165	81	18	in	in	ADP
aijes-7165	81	19	table	table	NOUN
aijes-7165	81	20	1	1	NUM
aijes-7165	81	21	.	.	PUNCT
aijes-7165	82	1	testing	test	VERB
aijes-7165	82	2	on	on	ADP
aijes-7165	82	3	the	the	DET
aijes-7165	82	4	budgeting	budgeting	NOUN
aijes-7165	82	5	system	system	NOUN
aijes-7165	82	6	,	,	PUNCT
aijes-7165	82	7	the	the	DET
aijes-7165	82	8	mean	mean	NOUN
aijes-7165	82	9	was	be	AUX
aijes-7165	82	10	3.7774	3.7774	NUM
aijes-7165	82	11	and	and	CCONJ
aijes-7165	82	12	the	the	DET
aijes-7165	82	13	standard	standard	ADJ
aijes-7165	82	14	deviation	deviation	NOUN
aijes-7165	82	15	was	be	AUX
aijes-7165	82	16	0.79582	0.79582	NUM
aijes-7165	82	17	.	.	PUNCT
aijes-7165	83	1	thus	thus	ADV
aijes-7165	83	2	,	,	PUNCT
aijes-7165	83	3	the	the	DET
aijes-7165	83	4	analysis	analysis	NOUN
aijes-7165	83	5	of	of	ADP
aijes-7165	83	6	variance	variance	NOUN
aijes-7165	83	7	indicates	indicate	VERB
aijes-7165	83	8	that	that	SCONJ
aijes-7165	83	9	,	,	PUNCT
aijes-7165	83	10	on	on	ADP
aijes-7165	83	11	average	average	ADJ
aijes-7165	83	12	,	,	PUNCT
aijes-7165	83	13	individual	individual	ADJ
aijes-7165	83	14	responses	response	NOUN
aijes-7165	83	15	deviate	deviate	VERB
aijes-7165	83	16	from	from	ADP
aijes-7165	83	17	the	the	DET
aijes-7165	83	18	mean	mean	NOUN
aijes-7165	83	19	by	by	ADP
aijes-7165	83	20	0.79	0.79	NUM
aijes-7165	83	21	of	of	ADP
aijes-7165	83	22	a	a	DET
aijes-7165	83	23	point	point	NOUN
aijes-7165	83	24	.	.	PUNCT
aijes-7165	84	1	these	these	DET
aijes-7165	84	2	mean	mean	ADJ
aijes-7165	84	3	values	value	NOUN
aijes-7165	84	4	are	be	AUX
aijes-7165	84	5	between	between	ADP
aijes-7165	84	6	3.5	3.5	NUM
aijes-7165	84	7	of	of	ADP
aijes-7165	84	8	relative	relative	ADJ
aijes-7165	84	9	importance	importance	NOUN
aijes-7165	84	10	x	x	PUNCT
aijes-7165	84	11	and	and	CCONJ
aijes-7165	84	12	5	5	NUM
aijes-7165	84	13	of	of	ADP
aijes-7165	84	14	large	large	ADJ
aijes-7165	84	15	relative	relative	ADJ
aijes-7165	84	16	importance	importance	NOUN
aijes-7165	84	17	.	.	PUNCT
aijes-7165	85	1	last	last	ADJ
aijes-7165	85	2	of	of	ADP
aijes-7165	85	3	all	all	PRON
aijes-7165	85	4	,	,	PUNCT
aijes-7165	85	5	the	the	DET
aijes-7165	85	6	researcher	researcher	NOUN
aijes-7165	85	7	can	can	AUX
aijes-7165	85	8	state	state	VERB
aijes-7165	85	9	that	that	SCONJ
aijes-7165	85	10	the	the	DET
aijes-7165	85	11	budgeting	budgeting	NOUN
aijes-7165	85	12	system	system	NOUN
aijes-7165	85	13	has	have	VERB
aijes-7165	85	14	a	a	DET
aijes-7165	85	15	high	high	ADJ
aijes-7165	85	16	level	level	NOUN
aijes-7165	85	17	among	among	ADP
aijes-7165	85	18	the	the	DET
aijes-7165	85	19	selected	select	VERB
aijes-7165	85	20	and	and	CCONJ
aijes-7165	85	21	the	the	DET
aijes-7165	85	22	listed	list	VERB
aijes-7165	85	23	companies	company	NOUN
aijes-7165	85	24	in	in	ADP
aijes-7165	85	25	sri	sri	PROPN
aijes-7165	85	26	lanka	lanka	PROPN
aijes-7165	85	27	.	.	PUNCT
aijes-7165	86	1	besides	besides	SCONJ
aijes-7165	86	2	,	,	PUNCT
aijes-7165	86	3	based	base	VERB
aijes-7165	86	4	on	on	ADP
aijes-7165	86	5	the	the	DET
aijes-7165	86	6	descriptive	descriptive	ADJ
aijes-7165	86	7	analysis	analysis	NOUN
aijes-7165	86	8	of	of	ADP
aijes-7165	86	9	the	the	DET
aijes-7165	86	10	above	above	ADJ
aijes-7165	86	11	table	table	NOUN
aijes-7165	86	12	1	1	NUM
aijes-7165	86	13	,	,	PUNCT
aijes-7165	86	14	the	the	DET
aijes-7165	86	15	mean	mean	NOUN
aijes-7165	86	16	and	and	CCONJ
aijes-7165	86	17	sd	sd	NOUN
aijes-7165	86	18	of	of	ADP
aijes-7165	86	19	the	the	DET
aijes-7165	86	20	performance	performance	NOUN
aijes-7165	86	21	evaluation	evaluation	NOUN
aijes-7165	86	22	system	system	NOUN
aijes-7165	86	23	were	be	AUX
aijes-7165	86	24	presented	present	VERB
aijes-7165	86	25	as	as	SCONJ
aijes-7165	86	26	follows	follow	VERB
aijes-7165	86	27	.	.	PUNCT
aijes-7165	87	1	the	the	DET
aijes-7165	87	2	mean	mean	ADJ
aijes-7165	87	3	value	value	NOUN
aijes-7165	87	4	of	of	ADP
aijes-7165	87	5	the	the	DET
aijes-7165	87	6	performance	performance	NOUN
aijes-7165	87	7	evaluation	evaluation	NOUN
aijes-7165	87	8	system	system	NOUN
aijes-7165	87	9	was	be	AUX
aijes-7165	87	10	3.8981	3.8981	NUM
aijes-7165	87	11	and	and	CCONJ
aijes-7165	87	12	sd	sd	NOUN
aijes-7165	87	13	was	be	AUX
aijes-7165	87	14	0.74691	0.74691	NUM
aijes-7165	87	15	.	.	PUNCT
aijes-7165	88	1	the	the	DET
aijes-7165	88	2	sd	sd	NOUN
aijes-7165	88	3	assigns	assign	NOUN
aijes-7165	88	4	approximately	approximately	ADV
aijes-7165	88	5	a	a	DET
aijes-7165	88	6	0.74	0.74	NUM
aijes-7165	88	7	-	-	PUNCT
aijes-7165	88	8	point	point	NOUN
aijes-7165	88	9	deviation	deviation	NOUN
aijes-7165	88	10	to	to	ADP
aijes-7165	88	11	an	an	DET
aijes-7165	88	12	individual	individual	ADJ
aijes-7165	88	13	response	response	NOUN
aijes-7165	88	14	from	from	ADP
aijes-7165	88	15	the	the	DET
aijes-7165	88	16	mean	mean	NOUN
aijes-7165	88	17	.	.	PUNCT
aijes-7165	89	1	these	these	DET
aijes-7165	89	2	mean	mean	ADJ
aijes-7165	89	3	values	value	NOUN
aijes-7165	89	4	are	be	AUX
aijes-7165	89	5	of	of	ADP
aijes-7165	89	6	the	the	DET
aijes-7165	89	7	order	order	NOUN
aijes-7165	89	8	,	,	PUNCT
aijes-7165	89	9	3.5	3.5	NUM
aijes-7165	89	10	<	<	X
aijes-7165	89	11	x≤5	x≤5	PROPN
aijes-7165	89	12	.	.	PUNCT
aijes-7165	90	1	consequently	consequently	ADV
aijes-7165	90	2	,	,	PUNCT
aijes-7165	90	3	the	the	DET
aijes-7165	90	4	researcher	researcher	NOUN
aijes-7165	90	5	can	can	AUX
aijes-7165	90	6	conclude	conclude	VERB
aijes-7165	90	7	that	that	SCONJ
aijes-7165	90	8	the	the	DET
aijes-7165	90	9	performance	performance	NOUN
aijes-7165	90	10	evaluation	evaluation	NOUN
aijes-7165	90	11	system	system	NOUN
aijes-7165	90	12	is	be	AUX
aijes-7165	90	13	at	at	ADP
aijes-7165	90	14	a	a	DET
aijes-7165	90	15	highly	highly	ADV
aijes-7165	90	16	-	-	PUNCT
aijes-7165	90	17	rated	rate	VERB
aijes-7165	90	18	level	level	NOUN
aijes-7165	90	19	among	among	ADP
aijes-7165	90	20	the	the	DET
aijes-7165	90	21	selected	select	VERB
aijes-7165	90	22	listed	list	VERB
aijes-7165	90	23	companies	company	NOUN
aijes-7165	90	24	in	in	ADP
aijes-7165	90	25	sri	sri	PROPN
aijes-7165	90	26	lanka	lanka	PROPN
aijes-7165	90	27	.	.	PUNCT
aijes-7165	91	1	descriptive	descriptive	ADJ
aijes-7165	91	2	analysis	analysis	NOUN
aijes-7165	91	3	in	in	ADP
aijes-7165	91	4	finding	find	VERB
aijes-7165	91	5	the	the	DET
aijes-7165	91	6	mean	mean	NOUN
aijes-7165	91	7	and	and	CCONJ
aijes-7165	91	8	sd	sd	NOUN
aijes-7165	91	9	of	of	ADP
aijes-7165	91	10	the	the	DET
aijes-7165	91	11	smaas	smaas	NOUN
aijes-7165	91	12	was	be	AUX
aijes-7165	91	13	presented	present	VERB
aijes-7165	91	14	.	.	PUNCT
aijes-7165	92	1	for	for	ADP
aijes-7165	92	2	the	the	DET
aijes-7165	92	3	strategic	strategic	ADJ
aijes-7165	92	4	management	management	NOUN
aijes-7165	92	5	accounting	accounting	NOUN
aijes-7165	92	6	analysis	analysis	NOUN
aijes-7165	92	7	system	system	NOUN
aijes-7165	92	8	,	,	PUNCT
aijes-7165	92	9	the	the	DET
aijes-7165	92	10	mean	mean	ADJ
aijes-7165	92	11	value	value	NOUN
aijes-7165	92	12	was	be	AUX
aijes-7165	92	13	3.9283	3.9283	NUM
aijes-7165	92	14	with	with	ADP
aijes-7165	92	15	sd	sd	NOUN
aijes-7165	92	16	that	that	PRON
aijes-7165	92	17	was	be	AUX
aijes-7165	92	18	0.81815	0.81815	NUM
aijes-7165	92	19	.	.	PUNCT
aijes-7165	93	1	the	the	DET
aijes-7165	93	2	sd	sd	NOUN
aijes-7165	93	3	reveals	reveal	VERB
aijes-7165	93	4	that	that	SCONJ
aijes-7165	93	5	the	the	DET
aijes-7165	93	6	individual	individual	ADJ
aijes-7165	93	7	responses	response	NOUN
aijes-7165	93	8	fluctuate	fluctuate	NOUN
aijes-7165	93	9	about	about	ADP
aijes-7165	93	10	the	the	DET
aijes-7165	93	11	mean	mean	ADJ
aijes-7165	93	12	points	point	NOUN
aijes-7165	93	13	by	by	ADP
aijes-7165	93	14	0.81	0.81	NUM
aijes-7165	93	15	of	of	ADP
aijes-7165	93	16	a	a	DET
aijes-7165	93	17	point	point	NOUN
aijes-7165	93	18	.	.	PUNCT
aijes-7165	94	1	these	these	DET
aijes-7165	94	2	mean	mean	ADJ
aijes-7165	94	3	values	value	NOUN
aijes-7165	94	4	range	range	VERB
aijes-7165	94	5	within	within	ADP
aijes-7165	94	6	3.5	3.5	NUM
aijes-7165	94	7	<	<	NOUN
aijes-7165	94	8	x	x	X
aijes-7165	94	9	≤	≤	NUM
aijes-7165	94	10	5	5	NUM
aijes-7165	94	11	.	.	PUNCT
aijes-7165	95	1	in	in	ADP
aijes-7165	95	2	conclusion	conclusion	NOUN
aijes-7165	95	3	,	,	PUNCT
aijes-7165	95	4	the	the	DET
aijes-7165	95	5	researcher	researcher	NOUN
aijes-7165	95	6	can	can	AUX
aijes-7165	95	7	conclude	conclude	VERB
aijes-7165	95	8	that	that	SCONJ
aijes-7165	95	9	the	the	DET
aijes-7165	95	10	level	level	NOUN
aijes-7165	95	11	of	of	ADP
aijes-7165	95	12	smaa	smaa	NOUN
aijes-7165	95	13	system	system	NOUN
aijes-7165	95	14	is	be	AUX
aijes-7165	95	15	high	high	ADJ
aijes-7165	95	16	among	among	ADP
aijes-7165	95	17	select	select	ADJ
aijes-7165	95	18	listed	list	VERB
aijes-7165	95	19	companies	company	NOUN
aijes-7165	95	20	in	in	ADP
aijes-7165	95	21	sri	sri	PROPN
aijes-7165	95	22	lanka	lanka	PROPN
aijes-7165	95	23	.	.	PUNCT
aijes-7165	96	1	based	base	VERB
aijes-7165	96	2	on	on	ADP
aijes-7165	96	3	the	the	DET
aijes-7165	96	4	results	result	NOUN
aijes-7165	96	5	of	of	ADP
aijes-7165	96	6	descriptive	descriptive	ADJ
aijes-7165	96	7	analysis	analysis	NOUN
aijes-7165	96	8	of	of	ADP
aijes-7165	96	9	the	the	DET
aijes-7165	96	10	above	above	ADJ
aijes-7165	96	11	table	table	NOUN
aijes-7165	96	12	1	1	NUM
aijes-7165	96	13	,	,	PUNCT
aijes-7165	96	14	the	the	DET
aijes-7165	96	15	indices	index	NOUN
aijes-7165	96	16	of	of	ADP
aijes-7165	96	17	mean	mean	NOUN
aijes-7165	96	18	and	and	CCONJ
aijes-7165	96	19	sd	sd	X
aijes-7165	96	20	in	in	ADP
aijes-7165	96	21	information	information	NOUN
aijes-7165	96	22	for	for	ADP
aijes-7165	96	23	decision	decision	NOUN
aijes-7165	96	24	-	-	PUNCT
aijes-7165	96	25	making	making	NOUN
aijes-7165	96	26	were	be	AUX
aijes-7165	96	27	presented	present	VERB
aijes-7165	96	28	.	.	PUNCT
aijes-7165	97	1	the	the	DET
aijes-7165	97	2	overall	overall	ADJ
aijes-7165	97	3	am	am	NOUN
aijes-7165	97	4	of	of	ADP
aijes-7165	97	5	information	information	NOUN
aijes-7165	97	6	for	for	ADP
aijes-7165	97	7	decision	decision	NOUN
aijes-7165	97	8	-	-	PUNCT
aijes-7165	97	9	making	making	NOUN
aijes-7165	97	10	was	be	AUX
aijes-7165	97	11	3.7019	3.7019	NUM
aijes-7165	97	12	,	,	PUNCT
aijes-7165	97	13	and	and	CCONJ
aijes-7165	97	14	the	the	DET
aijes-7165	97	15	sd	sd	NOUN
aijes-7165	97	16	was	be	AUX
aijes-7165	97	17	0.86079	0.86079	NUM
aijes-7165	97	18	.	.	PUNCT
aijes-7165	98	1	looking	look	VERB
aijes-7165	98	2	at	at	ADP
aijes-7165	98	3	the	the	DET
aijes-7165	98	4	individual	individual	ADJ
aijes-7165	98	5	responses	response	NOUN
aijes-7165	98	6	,	,	PUNCT
aijes-7165	98	7	the	the	DET
aijes-7165	98	8	sd	sd	NOUN
aijes-7165	98	9	proves	prove	VERB
aijes-7165	98	10	that	that	SCONJ
aijes-7165	98	11	they	they	PRON
aijes-7165	98	12	vary	vary	VERB
aijes-7165	98	13	by	by	ADP
aijes-7165	98	14	.86	.86	NUM
aijes-7165	98	15	points	point	NOUN
aijes-7165	98	16	from	from	ADP
aijes-7165	98	17	the	the	DET
aijes-7165	98	18	mean	mean	NOUN
aijes-7165	98	19	on	on	ADP
aijes-7165	98	20	average	average	ADJ
aijes-7165	98	21	.	.	PUNCT
aijes-7165	99	1	these	these	DET
aijes-7165	99	2	mean	mean	ADJ
aijes-7165	99	3	values	value	NOUN
aijes-7165	99	4	range	range	VERB
aijes-7165	99	5	between	between	ADP
aijes-7165	99	6	3.5	3.5	NUM
aijes-7165	99	7	<	<	NOUN
aijes-7165	99	8	x≤5	x≤5	PROPN
aijes-7165	99	9	.	.	PUNCT
aijes-7165	100	1	last	last	ADJ
aijes-7165	100	2	,	,	PUNCT
aijes-7165	100	3	the	the	DET
aijes-7165	100	4	researcher	researcher	NOUN
aijes-7165	100	5	can	can	AUX
aijes-7165	100	6	assert	assert	VERB
aijes-7165	100	7	that	that	SCONJ
aijes-7165	100	8	the	the	DET
aijes-7165	100	9	level	level	NOUN
aijes-7165	100	10	of	of	ADP
aijes-7165	100	11	information	information	NOUN
aijes-7165	100	12	for	for	ADP
aijes-7165	100	13	decision	decision	NOUN
aijes-7165	100	14	making	making	NOUN
aijes-7165	100	15	among	among	ADP
aijes-7165	100	16	the	the	DET
aijes-7165	100	17	selected	select	VERB
aijes-7165	100	18	listed	list	VERB
aijes-7165	100	19	companies	company	NOUN
aijes-7165	100	20	in	in	ADP
aijes-7165	100	21	sri	sri	PROPN
aijes-7165	100	22	lanka	lanka	PROPN
aijes-7165	100	23	is	be	AUX
aijes-7165	100	24	high	high	ADJ
aijes-7165	100	25	.	.	PUNCT
aijes-7165	101	1	as	as	SCONJ
aijes-7165	101	2	indicated	indicate	VERB
aijes-7165	101	3	in	in	ADP
aijes-7165	101	4	table	table	NOUN
aijes-7165	101	5	1	1	NUM
aijes-7165	101	6	,	,	PUNCT
aijes-7165	101	7	descriptive	descriptive	ADJ
aijes-7165	101	8	results	result	NOUN
aijes-7165	101	9	indicated	indicate	VERB
aijes-7165	101	10	mean	mean	NOUN
aijes-7165	101	11	and	and	CCONJ
aijes-7165	101	12	sd	sd	NOUN
aijes-7165	101	13	of	of	ADP
aijes-7165	101	14	the	the	DET
aijes-7165	101	15	dependent	dependent	ADJ
aijes-7165	101	16	variable	variable	NOUN
aijes-7165	101	17	of	of	ADP
aijes-7165	101	18	this	this	DET
aijes-7165	101	19	study	study	NOUN
aijes-7165	101	20	.	.	PUNCT
aijes-7165	102	1	the	the	DET
aijes-7165	102	2	mean	mean	ADJ
aijes-7165	102	3	value	value	NOUN
aijes-7165	102	4	of	of	ADP
aijes-7165	102	5	financial	financial	ADJ
aijes-7165	102	6	performance	performance	NOUN
aijes-7165	102	7	was	be	AUX
aijes-7165	102	8	3.9585	3.9585	NUM
aijes-7165	102	9	and	and	CCONJ
aijes-7165	102	10	sd	sd	NOUN
aijes-7165	102	11	was	be	AUX
aijes-7165	102	12	0.76093	0.76093	NUM
aijes-7165	102	13	.	.	PUNCT
aijes-7165	103	1	it	it	PRON
aijes-7165	103	2	is	be	AUX
aijes-7165	103	3	also	also	ADV
aijes-7165	103	4	shown	show	VERB
aijes-7165	103	5	by	by	ADP
aijes-7165	103	6	the	the	DET
aijes-7165	103	7	sd	sd	NOUN
aijes-7165	103	8	that	that	PRON
aijes-7165	103	9	on	on	ADP
aijes-7165	103	10	an	an	DET
aijes-7165	103	11	average	average	ADJ
aijes-7165	103	12	basis	basis	NOUN
aijes-7165	103	13	,	,	PUNCT
aijes-7165	103	14	each	each	PRON
aijes-7165	103	15	of	of	ADP
aijes-7165	103	16	the	the	DET
aijes-7165	103	17	individual	individual	ADJ
aijes-7165	103	18	responses	response	NOUN
aijes-7165	103	19	deviate	deviate	VERB
aijes-7165	103	20	0.76	0.76	NUM
aijes-7165	103	21	point	point	NOUN
aijes-7165	103	22	from	from	ADP
aijes-7165	103	23	the	the	DET
aijes-7165	103	24	mean	mean	ADJ
aijes-7165	103	25	response	response	NOUN
aijes-7165	103	26	.	.	PUNCT
aijes-7165	104	1	these	these	DET
aijes-7165	104	2	mean	mean	ADJ
aijes-7165	104	3	values	value	NOUN
aijes-7165	104	4	are	be	AUX
aijes-7165	104	5	within	within	ADP
aijes-7165	104	6	range	range	NOUN
aijes-7165	104	7	of	of	ADP
aijes-7165	104	8	3.5	3.5	NUM
aijes-7165	104	9	less	less	ADJ
aijes-7165	104	10	than	than	ADP
aijes-7165	104	11	5	5	NUM
aijes-7165	104	12	.	.	PUNCT
aijes-7165	105	1	last	last	ADJ
aijes-7165	105	2	of	of	ADP
aijes-7165	105	3	all	all	PRON
aijes-7165	105	4	,	,	PUNCT
aijes-7165	105	5	the	the	DET
aijes-7165	105	6	researcher	researcher	NOUN
aijes-7165	105	7	can	can	AUX
aijes-7165	105	8	conclude	conclude	VERB
aijes-7165	105	9	that	that	SCONJ
aijes-7165	105	10	the	the	DET
aijes-7165	105	11	level	level	NOUN
aijes-7165	105	12	of	of	ADP
aijes-7165	105	13	financial	financial	ADJ
aijes-7165	105	14	performance	performance	NOUN
aijes-7165	105	15	is	be	AUX
aijes-7165	105	16	high	high	ADJ
aijes-7165	105	17	among	among	ADP
aijes-7165	105	18	selected	select	VERB
aijes-7165	105	19	listed	list	VERB
aijes-7165	105	20	companies	company	NOUN
aijes-7165	105	21	in	in	ADP
aijes-7165	105	22	sri	sri	PROPN
aijes-7165	105	23	lanka	lanka	PROPN
aijes-7165	105	24	.	.	PUNCT
aijes-7165	106	1	impact	impact	NOUN
aijes-7165	106	2	of	of	ADP
aijes-7165	106	3	management	management	NOUN
aijes-7165	106	4	accounting	accounting	NOUN
aijes-7165	106	5	practices	practice	NOUN
aijes-7165	106	6	on	on	ADP
aijes-7165	106	7	the	the	DET
aijes-7165	106	8	perceived	perceive	VERB
aijes-7165	106	9	financial	financial	ADJ
aijes-7165	106	10	performance	performance	NOUN
aijes-7165	106	11	of	of	ADP
aijes-7165	106	12	manufacturing	manufacture	VERB
aijes-7165	106	13	companies	company	NOUN
aijes-7165	106	14	in	in	ADP
aijes-7165	106	15	sri	sri	PROPN
aijes-7165	106	16	lanka	lanka	PROPN
aijes-7165	106	17	362	362	NUM
aijes-7165	106	18	3.2	3.2	NUM
aijes-7165	106	19	bivariate	bivariate	ADJ
aijes-7165	106	20	analysis	analysis	NOUN
aijes-7165	106	21	pearson	pearson	NOUN
aijes-7165	106	22	’s	’s	PART
aijes-7165	106	23	correlation	correlation	NOUN
aijes-7165	106	24	analysis	analysis	NOUN
aijes-7165	106	25	according	accord	VERB
aijes-7165	106	26	to	to	ADP
aijes-7165	106	27	anderson	anderson	PROPN
aijes-7165	106	28	(	(	PUNCT
aijes-7165	106	29	2014	2014	NUM
aijes-7165	106	30	)	)	PUNCT
aijes-7165	106	31	pearson	pearson	NOUN
aijes-7165	106	32	correlation	correlation	NOUN
aijes-7165	106	33	coefficient	coefficient	NOUN
aijes-7165	106	34	reflects	reflect	VERB
aijes-7165	106	35	the	the	DET
aijes-7165	106	36	direction	direction	NOUN
aijes-7165	106	37	of	of	ADP
aijes-7165	106	38	the	the	DET
aijes-7165	106	39	strength	strength	NOUN
aijes-7165	106	40	together	together	ADV
aijes-7165	106	41	with	with	ADP
aijes-7165	106	42	the	the	DET
aijes-7165	106	43	level	level	NOUN
aijes-7165	106	44	of	of	ADP
aijes-7165	106	45	significance	significance	NOUN
aijes-7165	106	46	of	of	ADP
aijes-7165	106	47	the	the	DET
aijes-7165	106	48	bivariate	bivariate	ADJ
aijes-7165	106	49	relationships	relationship	NOUN
aijes-7165	106	50	among	among	ADP
aijes-7165	106	51	all	all	DET
aijes-7165	106	52	the	the	DET
aijes-7165	106	53	variables	variable	NOUN
aijes-7165	106	54	that	that	PRON
aijes-7165	106	55	were	be	AUX
aijes-7165	106	56	measured	measure	VERB
aijes-7165	106	57	using	using	NOUN
aijes-7165	106	58	interval	interval	NOUN
aijes-7165	106	59	level	level	NOUN
aijes-7165	106	60	of	of	ADP
aijes-7165	106	61	measurement	measurement	NOUN
aijes-7165	106	62	.	.	PUNCT
aijes-7165	107	1	as	as	ADV
aijes-7165	107	2	well	well	ADV
aijes-7165	107	3	as	as	ADP
aijes-7165	107	4	in	in	ADP
aijes-7165	107	5	the	the	DET
aijes-7165	107	6	opinion	opinion	NOUN
aijes-7165	107	7	of	of	ADP
aijes-7165	107	8	bolboaca	bolboaca	NOUN
aijes-7165	107	9	and	and	CCONJ
aijes-7165	107	10	jantschi	jantschi	PROPN
aijes-7165	107	11	(	(	PUNCT
aijes-7165	107	12	2006	2006	NUM
aijes-7165	107	13	)	)	PUNCT
aijes-7165	107	14	pearson	pearson	NOUN
aijes-7165	107	15	correlation	correlation	NOUN
aijes-7165	107	16	checks	check	VERB
aijes-7165	107	17	not	not	PART
aijes-7165	107	18	only	only	ADV
aijes-7165	107	19	for	for	ADP
aijes-7165	107	20	the	the	DET
aijes-7165	107	21	presence	presence	NOUN
aijes-7165	107	22	(	(	PUNCT
aijes-7165	107	23	indicated	indicate	VERB
aijes-7165	107	24	by	by	ADP
aijes-7165	107	25	the	the	DET
aijes-7165	107	26	p	p	NOUN
aijes-7165	107	27	-	-	PUNCT
aijes-7165	107	28	value	value	NOUN
aijes-7165	107	29	)	)	PUNCT
aijes-7165	107	30	but	but	CCONJ
aijes-7165	107	31	also	also	ADV
aijes-7165	107	32	the	the	DET
aijes-7165	107	33	direction	direction	NOUN
aijes-7165	107	34	(	(	PUNCT
aijes-7165	107	35	indicated	indicate	VERB
aijes-7165	107	36	by	by	ADP
aijes-7165	107	37	the	the	DET
aijes-7165	107	38	coefficient	coefficient	NOUN
aijes-7165	107	39	r	r	NOUN
aijes-7165	107	40	)	)	PUNCT
aijes-7165	107	41	and	and	CCONJ
aijes-7165	107	42	the	the	DET
aijes-7165	107	43	magnitude	magnitude	NOUN
aijes-7165	107	44	(	(	PUNCT
aijes-7165	107	45	ranging	range	VERB
aijes-7165	107	46	between	between	ADP
aijes-7165	107	47	-1	-1	PUNCT
aijes-7165	107	48	and	and	CCONJ
aijes-7165	107	49	+1	+1	PROPN
aijes-7165	107	50	)	)	PUNCT
aijes-7165	107	51	between	between	ADP
aijes-7165	107	52	the	the	DET
aijes-7165	107	53	two	two	NUM
aijes-7165	107	54	variables	variable	NOUN
aijes-7165	107	55	.	.	PUNCT
aijes-7165	108	1	correlation	correlation	NOUN
aijes-7165	108	2	analysis	analysis	NOUN
aijes-7165	108	3	between	between	ADP
aijes-7165	108	4	management	management	NOUN
aijes-7165	108	5	accounting	accounting	NOUN
aijes-7165	108	6	practices	practice	NOUN
aijes-7165	108	7	and	and	CCONJ
aijes-7165	108	8	financial	financial	ADJ
aijes-7165	108	9	performance	performance	NOUN
aijes-7165	108	10	table	table	NOUN
aijes-7165	108	11	2	2	NUM
aijes-7165	108	12	:	:	PUNCT
aijes-7165	108	13	pearson	pearson	PROPN
aijes-7165	108	14	’s	’s	PART
aijes-7165	108	15	correlation	correlation	NOUN
aijes-7165	108	16	analysis	analysis	NOUN
aijes-7165	108	17	financial	financial	ADJ
aijes-7165	108	18	performance	performance	NOUN
aijes-7165	108	19	costing	cost	VERB
aijes-7165	108	20	system	system	NOUN
aijes-7165	108	21	pearson	pearson	NOUN
aijes-7165	108	22	correlation	correlation	NOUN
aijes-7165	108	23	.960	.960	NUM
aijes-7165	108	24	*	*	PUNCT
aijes-7165	108	25	*	*	X
aijes-7165	108	26	sig	sig	X
aijes-7165	108	27	.	.	PUNCT
aijes-7165	109	1	(	(	PUNCT
aijes-7165	109	2	2	2	NUM
aijes-7165	109	3	-	-	PUNCT
aijes-7165	109	4	tailed	tailed	ADJ
aijes-7165	109	5	)	)	PUNCT
aijes-7165	109	6	.000	.000	NUM
aijes-7165	110	1	n	n	DET
aijes-7165	110	2	53	53	NUM
aijes-7165	110	3	budgeting	budgeting	NOUN
aijes-7165	110	4	system	system	NOUN
aijes-7165	110	5	pearson	pearson	NOUN
aijes-7165	110	6	correlation	correlation	NOUN
aijes-7165	110	7	.843	.843	NUM
aijes-7165	110	8	*	*	PROPN
aijes-7165	110	9	*	*	PUNCT
aijes-7165	110	10	sig	sig	X
aijes-7165	110	11	.	.	PUNCT
aijes-7165	111	1	(	(	PUNCT
aijes-7165	111	2	2	2	NUM
aijes-7165	111	3	-	-	PUNCT
aijes-7165	111	4	tailed	tailed	ADJ
aijes-7165	111	5	)	)	PUNCT
aijes-7165	111	6	.000	.000	NUM
aijes-7165	112	1	n	n	DET
aijes-7165	112	2	53	53	NUM
aijes-7165	112	3	performance	performance	NOUN
aijes-7165	112	4	evaluation	evaluation	NOUN
aijes-7165	112	5	system	system	NOUN
aijes-7165	112	6	pearson	pearson	NOUN
aijes-7165	112	7	correlation	correlation	NOUN
aijes-7165	112	8	.929	.929	NUM
aijes-7165	112	9	*	*	PUNCT
aijes-7165	112	10	*	*	PUNCT
aijes-7165	112	11	sig	sig	X
aijes-7165	112	12	.	.	PUNCT
aijes-7165	113	1	(	(	PUNCT
aijes-7165	113	2	2	2	NUM
aijes-7165	113	3	-	-	PUNCT
aijes-7165	113	4	tailed	tailed	ADJ
aijes-7165	113	5	)	)	PUNCT
aijes-7165	113	6	.000	.000	NUM
aijes-7165	114	1	n	n	PRON
aijes-7165	114	2	53	53	NUM
aijes-7165	114	3	strategic	strategic	ADJ
aijes-7165	114	4	management	management	NOUN
aijes-7165	114	5	accounting	accounting	NOUN
aijes-7165	114	6	analysis	analysis	NOUN
aijes-7165	114	7	system	system	NOUN
aijes-7165	114	8	pearson	pearson	NOUN
aijes-7165	114	9	correlation	correlation	NOUN
aijes-7165	114	10	.956	.956	NUM
aijes-7165	114	11	*	*	PUNCT
aijes-7165	114	12	*	*	X
aijes-7165	114	13	sig	sig	X
aijes-7165	114	14	.	.	PUNCT
aijes-7165	115	1	(	(	PUNCT
aijes-7165	115	2	2	2	NUM
aijes-7165	115	3	-	-	PUNCT
aijes-7165	115	4	tailed	tailed	ADJ
aijes-7165	115	5	)	)	PUNCT
aijes-7165	115	6	.000	.000	NUM
aijes-7165	116	1	n	n	PRON
aijes-7165	116	2	53	53	NUM
aijes-7165	116	3	information	information	NOUN
aijes-7165	116	4	for	for	ADP
aijes-7165	116	5	decisions	decision	NOUN
aijes-7165	116	6	making	make	VERB
aijes-7165	116	7	pearson	pearson	NOUN
aijes-7165	116	8	correlation	correlation	NOUN
aijes-7165	116	9	.778	.778	NUM
aijes-7165	116	10	*	*	PUNCT
aijes-7165	116	11	*	*	X
aijes-7165	116	12	sig	sig	X
aijes-7165	116	13	.	.	PUNCT
aijes-7165	117	1	(	(	PUNCT
aijes-7165	117	2	2	2	NUM
aijes-7165	117	3	-	-	PUNCT
aijes-7165	117	4	tailed	tailed	ADJ
aijes-7165	117	5	)	)	PUNCT
aijes-7165	117	6	.000	.000	NUM
aijes-7165	118	1	n	n	PRON
aijes-7165	118	2	53	53	NUM
aijes-7165	118	3	(	(	PUNCT
aijes-7165	118	4	source	source	NOUN
aijes-7165	118	5	:	:	PUNCT
aijes-7165	118	6	survey	survey	NOUN
aijes-7165	118	7	data	datum	NOUN
aijes-7165	118	8	,	,	PUNCT
aijes-7165	118	9	2024	2024	NUM
aijes-7165	118	10	)	)	PUNCT
aijes-7165	118	11	the	the	DET
aijes-7165	118	12	pearson	pearson	NOUN
aijes-7165	118	13	correlation	correlation	NOUN
aijes-7165	118	14	coefficients	coefficient	NOUN
aijes-7165	118	15	of	of	ADP
aijes-7165	118	16	this	this	DET
aijes-7165	118	17	study	study	NOUN
aijes-7165	118	18	(	(	PUNCT
aijes-7165	118	19	table	table	NOUN
aijes-7165	118	20	2	2	NUM
aijes-7165	118	21	)	)	PUNCT
aijes-7165	118	22	were	be	AUX
aijes-7165	118	23	1.000	1.000	NUM
aijes-7165	118	24	for	for	SCONJ
aijes-7165	118	25	the	the	DET
aijes-7165	118	26	costing	cost	VERB
aijes-7165	118	27	system	system	NOUN
aijes-7165	118	28	construct	construct	VERB
aijes-7165	118	29	and	and	CCONJ
aijes-7165	118	30	0.960	0.960	NUM
aijes-7165	118	31	for	for	ADP
aijes-7165	118	32	the	the	DET
aijes-7165	118	33	financial	financial	ADJ
aijes-7165	118	34	performance	performance	NOUN
aijes-7165	118	35	construct	construct	NOUN
aijes-7165	118	36	,	,	PUNCT
aijes-7165	118	37	for	for	ADP
aijes-7165	118	38	the	the	DET
aijes-7165	118	39	respondents	respondent	NOUN
aijes-7165	118	40	.	.	PUNCT
aijes-7165	119	1	furthermore	furthermore	ADV
aijes-7165	119	2	,	,	PUNCT
aijes-7165	119	3	the	the	DET
aijes-7165	119	4	attained	attain	VERB
aijes-7165	119	5	correlation	correlation	NOUN
aijes-7165	119	6	coefficient	coefficient	NOUN
aijes-7165	119	7	lies	lie	VERB
aijes-7165	119	8	in	in	ADP
aijes-7165	119	9	the	the	DET
aijes-7165	119	10	coefficient	coefficient	NOUN
aijes-7165	119	11	range	range	NOUN
aijes-7165	119	12	between	between	ADP
aijes-7165	119	13	0.5	0.5	NUM
aijes-7165	119	14	and	and	CCONJ
aijes-7165	119	15	1	1	NUM
aijes-7165	119	16	.	.	X
aijes-7165	119	17	value	value	NOUN
aijes-7165	119	18	of	of	ADP
aijes-7165	119	19	the	the	DET
aijes-7165	119	20	p	p	NOUN
aijes-7165	119	21	is	be	AUX
aijes-7165	119	22	0.000	0.000	NUM
aijes-7165	119	23	which	which	PRON
aijes-7165	119	24	is	be	AUX
aijes-7165	119	25	less	less	ADJ
aijes-7165	119	26	than	than	ADP
aijes-7165	119	27	alpha	alpha	ADJ
aijes-7165	119	28	value	value	NOUN
aijes-7165	119	29	of	of	ADP
aijes-7165	119	30	0.05	0.05	NUM
aijes-7165	119	31	.	.	PUNCT
aijes-7165	120	1	this	this	PRON
aijes-7165	120	2	provides	provide	VERB
aijes-7165	120	3	evidence	evidence	NOUN
aijes-7165	120	4	that	that	SCONJ
aijes-7165	120	5	there	there	PRON
aijes-7165	120	6	is	be	VERB
aijes-7165	120	7	a	a	DET
aijes-7165	120	8	positive	positive	ADJ
aijes-7165	120	9	significant	significant	ADJ
aijes-7165	120	10	association	association	NOUN
aijes-7165	120	11	between	between	ADP
aijes-7165	120	12	costing	cost	VERB
aijes-7165	120	13	system	system	NOUN
aijes-7165	120	14	and	and	CCONJ
aijes-7165	120	15	financial	financial	ADJ
aijes-7165	120	16	performance	performance	NOUN
aijes-7165	120	17	of	of	ADP
aijes-7165	120	18	those	those	DET
aijes-7165	120	19	selected	select	VERB
aijes-7165	120	20	listed	list	VERB
aijes-7165	120	21	firms	firm	NOUN
aijes-7165	120	22	in	in	ADP
aijes-7165	120	23	sri	sri	PROPN
aijes-7165	120	24	lanka	lanka	PROPN
aijes-7165	120	25	.	.	PUNCT
aijes-7165	121	1	the	the	DET
aijes-7165	121	2	regression	regression	NOUN
aijes-7165	121	3	coefficient	coefficient	NOUN
aijes-7165	121	4	of	of	ADP
aijes-7165	121	5	budgeting	budget	VERB
aijes-7165	121	6	system	system	NOUN
aijes-7165	121	7	against	against	ADP
aijes-7165	121	8	financial	financial	ADJ
aijes-7165	121	9	performance	performance	NOUN
aijes-7165	121	10	was	be	AUX
aijes-7165	121	11	0.843	0.843	NUM
aijes-7165	121	12	among	among	ADP
aijes-7165	121	13	the	the	DET
aijes-7165	121	14	respondents	respondent	NOUN
aijes-7165	121	15	.	.	PUNCT
aijes-7165	122	1	furthermore	furthermore	ADV
aijes-7165	122	2	,	,	PUNCT
aijes-7165	122	3	the	the	DET
aijes-7165	122	4	value	value	NOUN
aijes-7165	122	5	of	of	ADP
aijes-7165	122	6	the	the	DET
aijes-7165	122	7	coefficient	coefficient	NOUN
aijes-7165	122	8	of	of	ADP
aijes-7165	122	9	correlation	correlation	NOUN
aijes-7165	122	10	also	also	ADV
aijes-7165	122	11	lies	lie	VERB
aijes-7165	122	12	in	in	ADP
aijes-7165	122	13	the	the	DET
aijes-7165	122	14	coefficient	coefficient	NOUN
aijes-7165	122	15	interval	interval	NOUN
aijes-7165	122	16	of	of	ADP
aijes-7165	122	17	0.5	0.5	NUM
aijes-7165	122	18	to	to	PART
aijes-7165	122	19	1	1	NUM
aijes-7165	122	20	.	.	PUNCT
aijes-7165	123	1	the	the	DET
aijes-7165	123	2	value	value	NOUN
aijes-7165	123	3	of	of	ADP
aijes-7165	123	4	p	p	NOUN
aijes-7165	123	5	is	be	AUX
aijes-7165	123	6	0.000	0.000	NUM
aijes-7165	123	7	and	and	CCONJ
aijes-7165	123	8	this	this	PRON
aijes-7165	123	9	is	be	AUX
aijes-7165	123	10	less	less	ADJ
aijes-7165	123	11	that	that	SCONJ
aijes-7165	123	12	alpha	alpha	NOUN
aijes-7165	123	13	value	value	NOUN
aijes-7165	123	14	.	.	PUNCT
aijes-7165	124	1	they	they	PRON
aijes-7165	124	2	all	all	PRON
aijes-7165	124	3	affirm	affirm	VERB
aijes-7165	124	4	that	that	SCONJ
aijes-7165	124	5	there	there	PRON
aijes-7165	124	6	is	be	VERB
aijes-7165	124	7	a	a	DET
aijes-7165	124	8	good	good	ADJ
aijes-7165	124	9	positive	positive	ADJ
aijes-7165	124	10	correlation	correlation	NOUN
aijes-7165	124	11	between	between	ADP
aijes-7165	124	12	budgeting	budgeting	NOUN
aijes-7165	124	13	system	system	NOUN
aijes-7165	124	14	and	and	CCONJ
aijes-7165	124	15	financial	financial	ADJ
aijes-7165	124	16	performance	performance	NOUN
aijes-7165	124	17	of	of	ADP
aijes-7165	124	18	selected	select	VERB
aijes-7165	124	19	listed	list	VERB
aijes-7165	124	20	companies	company	NOUN
aijes-7165	124	21	in	in	ADP
aijes-7165	124	22	sri	sri	PROPN
aijes-7165	124	23	lanka	lanka	PROPN
aijes-7165	124	24	.	.	PUNCT
aijes-7165	125	1	with	with	ADP
aijes-7165	125	2	regards	regard	NOUN
aijes-7165	125	3	to	to	ADP
aijes-7165	125	4	performance	performance	NOUN
aijes-7165	125	5	evaluation	evaluation	NOUN
aijes-7165	125	6	system	system	NOUN
aijes-7165	125	7	and	and	CCONJ
aijes-7165	125	8	financial	financial	ADJ
aijes-7165	125	9	performance	performance	NOUN
aijes-7165	125	10	the	the	DET
aijes-7165	125	11	correlation	correlation	NOUN
aijes-7165	125	12	coefficient	coefficient	NOUN
aijes-7165	125	13	(	(	PUNCT
aijes-7165	125	14	r	r	NOUN
aijes-7165	125	15	)	)	PUNCT
aijes-7165	125	16	value	value	NOUN
aijes-7165	125	17	obtained	obtain	VERB
aijes-7165	125	18	was	be	AUX
aijes-7165	125	19	0.929	0.929	NUM
aijes-7165	125	20	.	.	PUNCT
aijes-7165	126	1	furthermore	furthermore	ADV
aijes-7165	126	2	,	,	PUNCT
aijes-7165	126	3	the	the	DET
aijes-7165	126	4	value	value	NOUN
aijes-7165	126	5	of	of	ADP
aijes-7165	126	6	the	the	DET
aijes-7165	126	7	correlation	correlation	NOUN
aijes-7165	126	8	coefficient	coefficient	NOUN
aijes-7165	126	9	also	also	ADV
aijes-7165	126	10	belongs	belong	VERB
aijes-7165	126	11	to	to	ADP
aijes-7165	126	12	a	a	DET
aijes-7165	126	13	coefficient	coefficient	NOUN
aijes-7165	126	14	range	range	NOUN
aijes-7165	126	15	of	of	ADP
aijes-7165	126	16	0.5	0.5	NUM
aijes-7165	126	17	-	-	SYM
aijes-7165	126	18	1.0	1.0	NUM
aijes-7165	126	19	.	.	PUNCT
aijes-7165	127	1	once	once	ADV
aijes-7165	127	2	again	again	ADV
aijes-7165	127	3	p	p	X
aijes-7165	127	4	-	-	PUNCT
aijes-7165	127	5	value	value	NOUN
aijes-7165	127	6	is	be	AUX
aijes-7165	127	7	equal	equal	ADJ
aijes-7165	127	8	to	to	ADP
aijes-7165	127	9	0.000	0.000	NUM
aijes-7165	127	10	and	and	CCONJ
aijes-7165	127	11	less	less	ADJ
aijes-7165	127	12	than	than	ADP
aijes-7165	127	13	alpha	alpha	ADJ
aijes-7165	127	14	value	value	NOUN
aijes-7165	127	15	of	of	ADP
aijes-7165	127	16	0.05	0.05	NUM
aijes-7165	127	17	.	.	PUNCT
aijes-7165	128	1	thus	thus	ADV
aijes-7165	128	2	,	,	PUNCT
aijes-7165	128	3	the	the	DET
aijes-7165	128	4	study	study	NOUN
aijes-7165	128	5	finds	find	VERB
aijes-7165	128	6	a	a	DET
aijes-7165	128	7	strong	strong	ADJ
aijes-7165	128	8	positive	positive	ADJ
aijes-7165	128	9	significant	significant	ADJ
aijes-7165	128	10	correlation	correlation	NOUN
aijes-7165	128	11	exists	exist	VERB
aijes-7165	128	12	between	between	ADP
aijes-7165	128	13	performance	performance	NOUN
aijes-7165	128	14	evaluation	evaluation	NOUN
aijes-7165	128	15	system	system	NOUN
aijes-7165	128	16	and	and	CCONJ
aijes-7165	128	17	financial	financial	ADJ
aijes-7165	128	18	performance	performance	NOUN
aijes-7165	128	19	of	of	ADP
aijes-7165	128	20	the	the	DET
aijes-7165	128	21	selected	select	VERB
aijes-7165	128	22	listed	list	VERB
aijes-7165	128	23	companies	company	NOUN
aijes-7165	128	24	in	in	ADP
aijes-7165	128	25	sri	sri	PROPN
aijes-7165	128	26	lanka	lanka	PROPN
aijes-7165	128	27	.	.	PUNCT
aijes-7165	129	1	navodani	navodani	PROPN
aijes-7165	129	2	indunil	indunil	PROPN
aijes-7165	129	3	yapa	yapa	PROPN
aijes-7165	129	4	,	,	PUNCT
aijes-7165	129	5	niluka	niluka	PROPN
aijes-7165	129	6	rajakaruna	rajakaruna	PROPN
aijes-7165	129	7	,	,	PUNCT
aijes-7165	129	8	hiranya	hiranya	NOUN
aijes-7165	129	9	dissanayake	dissanayake	NOUN
aijes-7165	129	10	363	363	NUM
aijes-7165	129	11	from	from	ADP
aijes-7165	129	12	the	the	DET
aijes-7165	129	13	analysis	analysis	NOUN
aijes-7165	129	14	result	result	NOUN
aijes-7165	129	15	of	of	ADP
aijes-7165	129	16	this	this	DET
aijes-7165	129	17	study	study	NOUN
aijes-7165	129	18	(	(	PUNCT
aijes-7165	129	19	table	table	NOUN
aijes-7165	129	20	2	2	NUM
aijes-7165	129	21	)	)	PUNCT
aijes-7165	129	22	,	,	PUNCT
aijes-7165	129	23	the	the	DET
aijes-7165	129	24	correlation	correlation	NOUN
aijes-7165	129	25	coefficient	coefficient	NOUN
aijes-7165	129	26	(	(	PUNCT
aijes-7165	129	27	r	r	NOUN
aijes-7165	129	28	)	)	PUNCT
aijes-7165	129	29	was	be	AUX
aijes-7165	129	30	0.956	0.956	NUM
aijes-7165	129	31	for	for	ADP
aijes-7165	129	32	strategic	strategic	ADJ
aijes-7165	129	33	management	management	NOUN
aijes-7165	129	34	accounting	accounting	NOUN
aijes-7165	129	35	analysis	analysis	NOUN
aijes-7165	129	36	system	system	NOUN
aijes-7165	129	37	and	and	CCONJ
aijes-7165	129	38	financial	financial	ADJ
aijes-7165	129	39	performance	performance	NOUN
aijes-7165	129	40	among	among	ADP
aijes-7165	129	41	the	the	DET
aijes-7165	129	42	respondents	respondent	NOUN
aijes-7165	129	43	.	.	PUNCT
aijes-7165	130	1	furthermore	furthermore	ADV
aijes-7165	130	2	,	,	PUNCT
aijes-7165	130	3	it	it	PRON
aijes-7165	130	4	means	mean	VERB
aijes-7165	130	5	that	that	SCONJ
aijes-7165	130	6	the	the	DET
aijes-7165	130	7	obtained	obtain	VERB
aijes-7165	130	8	value	value	NOUN
aijes-7165	130	9	of	of	ADP
aijes-7165	130	10	the	the	DET
aijes-7165	130	11	coefficient	coefficient	NOUN
aijes-7165	130	12	is	be	AUX
aijes-7165	130	13	in	in	ADP
aijes-7165	130	14	the	the	DET
aijes-7165	130	15	range	range	NOUN
aijes-7165	130	16	of	of	ADP
aijes-7165	130	17	a	a	DET
aijes-7165	130	18	coefficient	coefficient	NOUN
aijes-7165	130	19	from	from	ADP
aijes-7165	130	20	0.5	0.5	NUM
aijes-7165	130	21	to	to	PART
aijes-7165	130	22	1	1	NUM
aijes-7165	130	23	.	.	PUNCT
aijes-7165	131	1	the	the	DET
aijes-7165	131	2	p	p	NOUN
aijes-7165	131	3	-	-	PUNCT
aijes-7165	131	4	value	value	NOUN
aijes-7165	131	5	is	be	AUX
aijes-7165	131	6	equal	equal	ADJ
aijes-7165	131	7	to	to	PART
aijes-7165	131	8	equal	equal	VERB
aijes-7165	131	9	to	to	ADP
aijes-7165	131	10	0.000	0.000	NUM
aijes-7165	131	11	and	and	CCONJ
aijes-7165	131	12	less	less	ADJ
aijes-7165	131	13	than	than	ADP
aijes-7165	131	14	the	the	DET
aijes-7165	131	15	alpha	alpha	NOUN
aijes-7165	131	16	value	value	NOUN
aijes-7165	131	17	.	.	PUNCT
aijes-7165	132	1	this	this	PRON
aijes-7165	132	2	confirms	confirm	VERB
aijes-7165	132	3	that	that	SCONJ
aijes-7165	132	4	there	there	PRON
aijes-7165	132	5	is	be	VERB
aijes-7165	132	6	a	a	DET
aijes-7165	132	7	positive	positive	ADJ
aijes-7165	132	8	correlation	correlation	NOUN
aijes-7165	132	9	between	between	ADP
aijes-7165	132	10	the	the	DET
aijes-7165	132	11	smma	smma	NOUN
aijes-7165	132	12	system	system	NOUN
aijes-7165	132	13	and	and	CCONJ
aijes-7165	132	14	financial	financial	ADJ
aijes-7165	132	15	performance	performance	NOUN
aijes-7165	132	16	amongst	amongst	ADP
aijes-7165	132	17	selected	select	VERB
aijes-7165	132	18	listed	list	VERB
aijes-7165	132	19	companies	company	NOUN
aijes-7165	132	20	in	in	ADP
aijes-7165	132	21	sri	sri	PROPN
aijes-7165	132	22	lanka	lanka	PROPN
aijes-7165	132	23	.	.	PUNCT
aijes-7165	133	1	the	the	DET
aijes-7165	133	2	respondents	respondent	NOUN
aijes-7165	133	3	got	get	VERB
aijes-7165	133	4	an	an	DET
aijes-7165	133	5	r	r	NOUN
aijes-7165	133	6	-	-	PUNCT
aijes-7165	133	7	value	value	NOUN
aijes-7165	133	8	of	of	ADP
aijes-7165	133	9	between	between	ADP
aijes-7165	133	10	information	information	NOUN
aijes-7165	133	11	for	for	ADP
aijes-7165	133	12	decisions	decision	NOUN
aijes-7165	133	13	making	make	VERB
aijes-7165	133	14	and	and	CCONJ
aijes-7165	133	15	financial	financial	ADJ
aijes-7165	133	16	performance	performance	NOUN
aijes-7165	133	17	0.778	0.778	NUM
aijes-7165	133	18	.	.	PUNCT
aijes-7165	134	1	also	also	ADV
aijes-7165	134	2	,	,	PUNCT
aijes-7165	134	3	the	the	DET
aijes-7165	134	4	correlation	correlation	NOUN
aijes-7165	134	5	coefficient	coefficient	NOUN
aijes-7165	134	6	value	value	NOUN
aijes-7165	134	7	is	be	AUX
aijes-7165	134	8	within	within	ADP
aijes-7165	134	9	the	the	DET
aijes-7165	134	10	coefficient	coefficient	NOUN
aijes-7165	134	11	range	range	NOUN
aijes-7165	134	12	of	of	ADP
aijes-7165	134	13	0.5	0.5	NUM
aijes-7165	134	14	-	-	SYM
aijes-7165	134	15	1.0	1.0	NUM
aijes-7165	134	16	as	as	SCONJ
aijes-7165	134	17	shown	show	VERB
aijes-7165	134	18	in	in	ADP
aijes-7165	134	19	the	the	DET
aijes-7165	134	20	figure	figure	NOUN
aijes-7165	134	21	above	above	ADV
aijes-7165	134	22	.	.	PUNCT
aijes-7165	135	1	here	here	ADV
aijes-7165	135	2	they	they	PRON
aijes-7165	135	3	show	show	VERB
aijes-7165	135	4	that	that	SCONJ
aijes-7165	135	5	p	p	NOUN
aijes-7165	135	6	-	-	PUNCT
aijes-7165	135	7	value	value	NOUN
aijes-7165	135	8	=	=	NOUN
aijes-7165	135	9	0.000	0.000	NUM
aijes-7165	135	10	which	which	PRON
aijes-7165	135	11	is	be	AUX
aijes-7165	135	12	less	less	ADJ
aijes-7165	135	13	than	than	ADP
aijes-7165	135	14	the	the	DET
aijes-7165	135	15	alpha	alpha	NOUN
aijes-7165	135	16	value	value	NOUN
aijes-7165	135	17	.	.	PUNCT
aijes-7165	136	1	this	this	PRON
aijes-7165	136	2	proves	prove	VERB
aijes-7165	136	3	that	that	SCONJ
aijes-7165	136	4	i	i	PRON
aijes-7165	136	5	m	m	VERB
aijes-7165	136	6	also	also	ADV
aijes-7165	136	7	has	have	VERB
aijes-7165	136	8	a	a	DET
aijes-7165	136	9	great	great	ADJ
aijes-7165	136	10	positive	positive	ADJ
aijes-7165	136	11	interaction	interaction	NOUN
aijes-7165	136	12	on	on	ADP
aijes-7165	136	13	fdir	fdir	ADJ
aijes-7165	136	14	and	and	CCONJ
aijes-7165	136	15	financial	financial	ADJ
aijes-7165	136	16	performance	performance	NOUN
aijes-7165	136	17	among	among	ADP
aijes-7165	136	18	the	the	DET
aijes-7165	136	19	selected	select	VERB
aijes-7165	136	20	listed	list	VERB
aijes-7165	136	21	companies	company	NOUN
aijes-7165	136	22	in	in	ADP
aijes-7165	136	23	sri	sri	PROPN
aijes-7165	136	24	lanka	lanka	PROPN
aijes-7165	136	25	.	.	PUNCT
aijes-7165	137	1	from	from	ADP
aijes-7165	137	2	these	these	DET
aijes-7165	137	3	descriptions	description	NOUN
aijes-7165	137	4	above	above	ADV
aijes-7165	137	5	,	,	PUNCT
aijes-7165	137	6	the	the	DET
aijes-7165	137	7	result	result	NOUN
aijes-7165	137	8	witnesses	witness	NOUN
aijes-7165	137	9	show	show	VERB
aijes-7165	137	10	that	that	SCONJ
aijes-7165	137	11	most	most	ADJ
aijes-7165	137	12	of	of	ADP
aijes-7165	137	13	the	the	DET
aijes-7165	137	14	management	management	NOUN
aijes-7165	137	15	accounting	accounting	NOUN
aijes-7165	137	16	practices	practice	NOUN
aijes-7165	137	17	have	have	VERB
aijes-7165	137	18	a	a	DET
aijes-7165	137	19	positive	positive	ADJ
aijes-7165	137	20	significant	significant	ADJ
aijes-7165	137	21	correlation	correlation	NOUN
aijes-7165	137	22	between	between	ADP
aijes-7165	137	23	ma	ma	PROPN
aijes-7165	137	24	practice	practice	NOUN
aijes-7165	137	25	and	and	CCONJ
aijes-7165	137	26	the	the	DET
aijes-7165	137	27	financial	financial	ADJ
aijes-7165	137	28	performance	performance	NOUN
aijes-7165	137	29	of	of	ADP
aijes-7165	137	30	selected	select	VERB
aijes-7165	137	31	listed	list	VERB
aijes-7165	137	32	table	table	NOUN
aijes-7165	138	1	3	3	NUM
aijes-7165	138	2	:	:	PUNCT
aijes-7165	138	3	summary	summary	NOUN
aijes-7165	138	4	of	of	ADP
aijes-7165	138	5	correlation	correlation	NOUN
aijes-7165	138	6	analysis	analysis	NOUN
aijes-7165	138	7	result	result	NOUN
aijes-7165	138	8	relationship	relationship	NOUN
aijes-7165	138	9	strength	strength	NOUN
aijes-7165	138	10	cost	cost	NOUN
aijes-7165	138	11	system	system	NOUN
aijes-7165	138	12	and	and	CCONJ
aijes-7165	138	13	financial	financial	ADJ
aijes-7165	138	14	performance	performance	NOUN
aijes-7165	138	15	strong	strong	ADJ
aijes-7165	138	16	positive	positive	ADJ
aijes-7165	138	17	relationship	relationship	NOUN
aijes-7165	138	18	budgeting	budgeting	NOUN
aijes-7165	138	19	system	system	NOUN
aijes-7165	138	20	and	and	CCONJ
aijes-7165	138	21	financial	financial	ADJ
aijes-7165	138	22	performance	performance	NOUN
aijes-7165	138	23	strong	strong	ADJ
aijes-7165	138	24	positive	positive	ADJ
aijes-7165	138	25	relationship	relationship	NOUN
aijes-7165	138	26	performance	performance	NOUN
aijes-7165	138	27	evaluation	evaluation	NOUN
aijes-7165	138	28	and	and	CCONJ
aijes-7165	138	29	financial	financial	ADJ
aijes-7165	138	30	performance	performance	NOUN
aijes-7165	138	31	strong	strong	ADJ
aijes-7165	138	32	positive	positive	ADJ
aijes-7165	138	33	relationship	relationship	NOUN
aijes-7165	138	34	strategic	strategic	ADJ
aijes-7165	138	35	management	management	NOUN
aijes-7165	138	36	accounting	accounting	NOUN
aijes-7165	138	37	analysis	analysis	NOUN
aijes-7165	138	38	system	system	NOUN
aijes-7165	138	39	and	and	CCONJ
aijes-7165	138	40	financial	financial	ADJ
aijes-7165	138	41	performance	performance	NOUN
aijes-7165	138	42	strong	strong	ADJ
aijes-7165	138	43	positive	positive	ADJ
aijes-7165	138	44	relationship	relationship	NOUN
aijes-7165	138	45	information	information	NOUN
aijes-7165	138	46	for	for	ADP
aijes-7165	138	47	decision	decision	NOUN
aijes-7165	138	48	-	-	PUNCT
aijes-7165	138	49	making	make	VERB
aijes-7165	138	50	and	and	CCONJ
aijes-7165	138	51	financial	financial	ADJ
aijes-7165	138	52	performance	performance	NOUN
aijes-7165	138	53	strong	strong	ADJ
aijes-7165	138	54	positive	positive	ADJ
aijes-7165	138	55	relationship	relationship	NOUN
aijes-7165	138	56	(	(	PUNCT
aijes-7165	138	57	source	source	NOUN
aijes-7165	138	58	:	:	PUNCT
aijes-7165	138	59	survey	survey	NOUN
aijes-7165	138	60	data	datum	NOUN
aijes-7165	138	61	,	,	PUNCT
aijes-7165	138	62	2024	2024	NUM
aijes-7165	138	63	)	)	PUNCT
aijes-7165	138	64	structural	structural	ADJ
aijes-7165	138	65	equation	equation	NOUN
aijes-7165	138	66	modeling	model	VERB
aijes-7165	138	67	reliability	reliability	NOUN
aijes-7165	138	68	analysis	analysis	NOUN
aijes-7165	138	69	reliability	reliability	NOUN
aijes-7165	138	70	refers	refer	VERB
aijes-7165	138	71	to	to	ADP
aijes-7165	138	72	the	the	DET
aijes-7165	138	73	consistency	consistency	NOUN
aijes-7165	138	74	of	of	ADP
aijes-7165	138	75	a	a	DET
aijes-7165	138	76	set	set	NOUN
aijes-7165	138	77	of	of	ADP
aijes-7165	138	78	indicators	indicator	NOUN
aijes-7165	138	79	used	use	VERB
aijes-7165	138	80	to	to	PART
aijes-7165	138	81	measure	measure	VERB
aijes-7165	138	82	a	a	DET
aijes-7165	138	83	construct	construct	NOUN
aijes-7165	138	84	.	.	PUNCT
aijes-7165	139	1	in	in	ADP
aijes-7165	139	2	this	this	DET
aijes-7165	139	3	study	study	NOUN
aijes-7165	139	4	,	,	PUNCT
aijes-7165	139	5	reliability	reliability	NOUN
aijes-7165	139	6	is	be	AUX
aijes-7165	139	7	assessed	assess	VERB
aijes-7165	139	8	using	use	VERB
aijes-7165	139	9	cronbach	cronbach	NOUN
aijes-7165	139	10	's	's	PART
aijes-7165	139	11	alpha	alpha	NOUN
aijes-7165	139	12	and	and	CCONJ
aijes-7165	139	13	composite	composite	ADJ
aijes-7165	139	14	reliability	reliability	NOUN
aijes-7165	139	15	(	(	PUNCT
aijes-7165	139	16	rho_c	rho_c	NOUN
aijes-7165	139	17	and	and	CCONJ
aijes-7165	139	18	rho_a	rho_a	NUM
aijes-7165	139	19	)	)	PUNCT
aijes-7165	139	20	.	.	PUNCT
aijes-7165	140	1	cronbach	cronbach	PROPN
aijes-7165	140	2	's	's	PART
aijes-7165	140	3	alpha	alpha	NOUN
aijes-7165	140	4	assesses	assess	VERB
aijes-7165	140	5	the	the	DET
aijes-7165	140	6	internal	internal	ADJ
aijes-7165	140	7	consistency	consistency	NOUN
aijes-7165	140	8	of	of	ADP
aijes-7165	140	9	the	the	DET
aijes-7165	140	10	constructs	construct	NOUN
aijes-7165	140	11	.	.	PUNCT
aijes-7165	141	1	values	value	NOUN
aijes-7165	141	2	above	above	ADP
aijes-7165	141	3	0.7	0.7	NUM
aijes-7165	141	4	are	be	AUX
aijes-7165	141	5	generally	generally	ADV
aijes-7165	141	6	acceptable	acceptable	ADJ
aijes-7165	141	7	,	,	PUNCT
aijes-7165	141	8	indicating	indicate	VERB
aijes-7165	141	9	that	that	SCONJ
aijes-7165	141	10	the	the	DET
aijes-7165	141	11	indicators	indicator	NOUN
aijes-7165	141	12	reliably	reliably	ADV
aijes-7165	141	13	measure	measure	VERB
aijes-7165	141	14	their	their	PRON
aijes-7165	141	15	respective	respective	ADJ
aijes-7165	141	16	constructs	construct	NOUN
aijes-7165	141	17	.	.	PUNCT
aijes-7165	142	1	composite	composite	ADJ
aijes-7165	142	2	reliability	reliability	NOUN
aijes-7165	142	3	(	(	PUNCT
aijes-7165	142	4	rho_a	rho_a	NOUN
aijes-7165	142	5	and	and	CCONJ
aijes-7165	142	6	rho_c	rho_c	NOUN
aijes-7165	142	7	)	)	PUNCT
aijes-7165	143	1	metrics	metric	NOUN
aijes-7165	143	2	provide	provide	VERB
aijes-7165	143	3	an	an	DET
aijes-7165	143	4	alternative	alternative	NOUN
aijes-7165	143	5	to	to	PART
aijes-7165	143	6	cronbach	cronbach	VERB
aijes-7165	143	7	's	's	PART
aijes-7165	143	8	alpha	alpha	NOUN
aijes-7165	143	9	,	,	PUNCT
aijes-7165	143	10	particularly	particularly	ADV
aijes-7165	143	11	suited	suit	VERB
aijes-7165	143	12	for	for	ADP
aijes-7165	143	13	confirmatory	confirmatory	NOUN
aijes-7165	143	14	research	research	NOUN
aijes-7165	143	15	.	.	PUNCT
aijes-7165	144	1	values	value	NOUN
aijes-7165	144	2	greater	great	ADJ
aijes-7165	144	3	than	than	ADP
aijes-7165	144	4	0.7	0.7	NUM
aijes-7165	144	5	are	be	AUX
aijes-7165	144	6	indicative	indicative	ADJ
aijes-7165	144	7	of	of	ADP
aijes-7165	144	8	adequate	adequate	ADJ
aijes-7165	144	9	reliability	reliability	NOUN
aijes-7165	144	10	.	.	PUNCT
aijes-7165	145	1	table	table	NOUN
aijes-7165	145	2	4	4	NUM
aijes-7165	145	3	:	:	PUNCT
aijes-7165	145	4	summary	summary	NOUN
aijes-7165	145	5	of	of	ADP
aijes-7165	145	6	reliability	reliability	NOUN
aijes-7165	145	7	analysis	analysis	NOUN
aijes-7165	145	8	construct	construct	VERB
aijes-7165	145	9	cronbach	cronbach	PROPN
aijes-7165	145	10	’s	’s	PART
aijes-7165	145	11	alpha	alpha	ADJ
aijes-7165	145	12	composite	composite	ADJ
aijes-7165	145	13	reliability	reliability	NOUN
aijes-7165	145	14	(	(	PUNCT
aijes-7165	145	15	rho_a	rho_a	NOUN
aijes-7165	145	16	)	)	PUNCT
aijes-7165	145	17	composite	composite	ADJ
aijes-7165	145	18	reliability	reliability	NOUN
aijes-7165	145	19	(	(	PUNCT
aijes-7165	145	20	rho_c	rho_c	NOUN
aijes-7165	145	21	)	)	PUNCT
aijes-7165	145	22	bs	bs	NOUN
aijes-7165	146	1	0.851	0.851	NUM
aijes-7165	146	2	0.864	0.864	NUM
aijes-7165	146	3	0.893	0.893	NUM
aijes-7165	146	4	cs	cs	PROPN
aijes-7165	146	5	0.903	0.903	NUM
aijes-7165	146	6	0.908	0.908	NUM
aijes-7165	146	7	0.928	0.928	NUM
aijes-7165	146	8	fp	fp	ADP
aijes-7165	146	9	0.892	0.892	NUM
aijes-7165	146	10	0.900	0.900	NUM
aijes-7165	146	11	0.921	0.921	NUM
aijes-7165	146	12	i	i	PROPN
aijes-7165	146	13	d	d	PROPN
aijes-7165	146	14	0.898	0.898	NUM
aijes-7165	146	15	0.924	0.924	NUM
aijes-7165	146	16	0.925	0.925	NUM
aijes-7165	146	17	pes	pe	NOUN
aijes-7165	146	18	0.890	0.890	NUM
aijes-7165	146	19	0.899	0.899	NUM
aijes-7165	146	20	0.921	0.921	NUM
aijes-7165	146	21	smaas	smaas	NOUN
aijes-7165	146	22	0.895	0.895	NUM
aijes-7165	146	23	0.901	0.901	NUM
aijes-7165	146	24	0.923	0.923	NUM
aijes-7165	146	25	(	(	PUNCT
aijes-7165	146	26	source	source	NOUN
aijes-7165	146	27	:	:	PUNCT
aijes-7165	146	28	survey	survey	NOUN
aijes-7165	146	29	data	datum	NOUN
aijes-7165	146	30	,	,	PUNCT
aijes-7165	146	31	2024	2024	NUM
aijes-7165	146	32	)	)	PUNCT
aijes-7165	146	33	all	all	DET
aijes-7165	146	34	constructs	construct	NOUN
aijes-7165	146	35	show	show	VERB
aijes-7165	146	36	high	high	ADJ
aijes-7165	146	37	reliability	reliability	NOUN
aijes-7165	146	38	,	,	PUNCT
aijes-7165	146	39	with	with	ADP
aijes-7165	146	40	cronbach	cronbach	NOUN
aijes-7165	146	41	's	's	PART
aijes-7165	146	42	alpha	alpha	NOUN
aijes-7165	146	43	and	and	CCONJ
aijes-7165	146	44	composite	composite	ADJ
aijes-7165	146	45	reliability	reliability	NOUN
aijes-7165	146	46	exceeding	exceed	VERB
aijes-7165	146	47	the	the	DET
aijes-7165	146	48	threshold	threshold	NOUN
aijes-7165	146	49	of	of	ADP
aijes-7165	146	50	0.7	0.7	NUM
aijes-7165	146	51	.	.	PUNCT
aijes-7165	147	1	convergent	convergent	NOUN
aijes-7165	147	2	validity	validity	NOUN
aijes-7165	147	3	analysis	analysis	NOUN
aijes-7165	147	4	convergent	convergent	NOUN
aijes-7165	147	5	validity	validity	NOUN
aijes-7165	147	6	examines	examine	VERB
aijes-7165	147	7	whether	whether	SCONJ
aijes-7165	147	8	a	a	DET
aijes-7165	147	9	set	set	NOUN
aijes-7165	147	10	of	of	ADP
aijes-7165	147	11	indicators	indicator	NOUN
aijes-7165	147	12	correlates	correlate	VERB
aijes-7165	147	13	well	well	ADV
aijes-7165	147	14	with	with	ADP
aijes-7165	147	15	their	their	PRON
aijes-7165	147	16	corresponding	correspond	VERB
aijes-7165	147	17	construct	construct	NOUN
aijes-7165	147	18	.	.	PUNCT
aijes-7165	148	1	it	it	PRON
aijes-7165	148	2	is	be	AUX
aijes-7165	148	3	assessed	assess	VERB
aijes-7165	148	4	using	use	VERB
aijes-7165	148	5	the	the	DET
aijes-7165	148	6	average	average	ADJ
aijes-7165	148	7	variance	variance	NOUN
aijes-7165	148	8	extracted	extract	VERB
aijes-7165	148	9	(	(	PUNCT
aijes-7165	148	10	ave	ave	PROPN
aijes-7165	148	11	)	)	PUNCT
aijes-7165	148	12	.	.	PUNCT
aijes-7165	149	1	average	average	ADJ
aijes-7165	149	2	variance	variance	NOUN
aijes-7165	149	3	extracted	extract	VERB
aijes-7165	149	4	(	(	PUNCT
aijes-7165	149	5	ave	ave	NOUN
aijes-7165	149	6	measures	measure	VERB
aijes-7165	149	7	the	the	DET
aijes-7165	149	8	proportion	proportion	NOUN
aijes-7165	149	9	of	of	ADP
aijes-7165	149	10	variance	variance	NOUN
aijes-7165	149	11	captured	capture	VERB
aijes-7165	149	12	by	by	ADP
aijes-7165	149	13	the	the	DET
aijes-7165	149	14	construct	construct	NOUN
aijes-7165	149	15	in	in	ADP
aijes-7165	149	16	impact	impact	NOUN
aijes-7165	149	17	of	of	ADP
aijes-7165	149	18	management	management	NOUN
aijes-7165	149	19	accounting	accounting	NOUN
aijes-7165	149	20	practices	practice	NOUN
aijes-7165	149	21	on	on	ADP
aijes-7165	149	22	the	the	DET
aijes-7165	149	23	perceived	perceive	VERB
aijes-7165	149	24	financial	financial	ADJ
aijes-7165	149	25	performance	performance	NOUN
aijes-7165	149	26	of	of	ADP
aijes-7165	149	27	manufacturing	manufacture	VERB
aijes-7165	149	28	companies	company	NOUN
aijes-7165	149	29	in	in	ADP
aijes-7165	149	30	sri	sri	PROPN
aijes-7165	149	31	lanka	lanka	PROPN
aijes-7165	149	32	364	364	NUM
aijes-7165	149	33	relation	relation	NOUN
aijes-7165	149	34	to	to	ADP
aijes-7165	149	35	the	the	DET
aijes-7165	149	36	variance	variance	NOUN
aijes-7165	149	37	due	due	ADP
aijes-7165	149	38	to	to	ADP
aijes-7165	149	39	measurement	measurement	NOUN
aijes-7165	149	40	error	error	NOUN
aijes-7165	149	41	.	.	PUNCT
aijes-7165	150	1	ave	ave	NOUN
aijes-7165	150	2	values	value	NOUN
aijes-7165	150	3	above	above	ADP
aijes-7165	150	4	0.5	0.5	NUM
aijes-7165	150	5	indicate	indicate	VERB
aijes-7165	150	6	adequate	adequate	ADJ
aijes-7165	150	7	convergent	convergent	ADJ
aijes-7165	150	8	validity	validity	NOUN
aijes-7165	150	9	.	.	PUNCT
aijes-7165	151	1	table	table	NOUN
aijes-7165	151	2	5	5	NUM
aijes-7165	151	3	:	:	PUNCT
aijes-7165	151	4	summary	summary	NOUN
aijes-7165	151	5	of	of	ADP
aijes-7165	151	6	convergent	convergent	NOUN
aijes-7165	151	7	validity	validity	NOUN
aijes-7165	151	8	analysis	analysis	NOUN
aijes-7165	151	9	construct	construct	VERB
aijes-7165	151	10	ave	ave	PROPN
aijes-7165	151	11	bs	bs	PROPN
aijes-7165	151	12	0.628	0.628	NUM
aijes-7165	151	13	cs	cs	PROPN
aijes-7165	151	14	0.720	0.720	NUM
aijes-7165	151	15	fp	fp	NOUN
aijes-7165	151	16	0.702	0.702	NUM
aijes-7165	151	17	i	i	PROPN
aijes-7165	151	18	d	d	PROPN
aijes-7165	151	19	0.713	0.713	NUM
aijes-7165	151	20	pes	pe	VERB
aijes-7165	151	21	0.702	0.702	NUM
aijes-7165	151	22	smaas	smaas	NOUN
aijes-7165	151	23	0.708	0.708	NUM
aijes-7165	151	24	(	(	PUNCT
aijes-7165	151	25	source	source	NOUN
aijes-7165	151	26	:	:	PUNCT
aijes-7165	151	27	survey	survey	NOUN
aijes-7165	151	28	data	datum	NOUN
aijes-7165	151	29	,	,	PUNCT
aijes-7165	151	30	2024	2024	NUM
aijes-7165	151	31	)	)	PUNCT
aijes-7165	151	32	all	all	DET
aijes-7165	151	33	constructs	construct	NOUN
aijes-7165	151	34	have	have	VERB
aijes-7165	151	35	ave	ave	NOUN
aijes-7165	151	36	values	value	NOUN
aijes-7165	151	37	greater	great	ADJ
aijes-7165	151	38	than	than	ADP
aijes-7165	151	39	0.5	0.5	NUM
aijes-7165	151	40	,	,	PUNCT
aijes-7165	151	41	confirming	confirm	VERB
aijes-7165	151	42	adequate	adequate	ADJ
aijes-7165	151	43	convergent	convergent	NOUN
aijes-7165	151	44	validity	validity	NOUN
aijes-7165	151	45	.	.	PUNCT
aijes-7165	152	1	structural	structural	ADJ
aijes-7165	152	2	model	model	NOUN
aijes-7165	152	3	analysis	analysis	NOUN
aijes-7165	152	4	in	in	ADP
aijes-7165	152	5	partial	partial	ADJ
aijes-7165	152	6	least	least	ADJ
aijes-7165	152	7	squares	square	NOUN
aijes-7165	152	8	structural	structural	ADJ
aijes-7165	152	9	equation	equation	NOUN
aijes-7165	152	10	modeling	modeling	NOUN
aijes-7165	152	11	(	(	PUNCT
aijes-7165	152	12	pls	pls	INTJ
aijes-7165	152	13	-	-	PUNCT
aijes-7165	152	14	sem	sem	NOUN
aijes-7165	152	15	)	)	PUNCT
aijes-7165	153	1	,	,	PUNCT
aijes-7165	153	2	the	the	DET
aijes-7165	153	3	structural	structural	ADJ
aijes-7165	153	4	model	model	NOUN
aijes-7165	153	5	analysis	analysis	NOUN
aijes-7165	153	6	involves	involve	VERB
aijes-7165	153	7	evaluating	evaluate	VERB
aijes-7165	153	8	the	the	DET
aijes-7165	153	9	r	r	NOUN
aijes-7165	153	10	-	-	PUNCT
aijes-7165	153	11	square	square	ADJ
aijes-7165	153	12	(	(	PUNCT
aijes-7165	153	13	r²	r²	NOUN
aijes-7165	153	14	)	)	PUNCT
aijes-7165	153	15	values	value	NOUN
aijes-7165	153	16	and	and	CCONJ
aijes-7165	153	17	the	the	DET
aijes-7165	153	18	f	f	NOUN
aijes-7165	153	19	-	-	PUNCT
aijes-7165	153	20	square	square	ADJ
aijes-7165	153	21	(	(	PUNCT
aijes-7165	153	22	f²	f²	NOUN
aijes-7165	153	23	)	)	PUNCT
aijes-7165	153	24	effect	effect	NOUN
aijes-7165	153	25	sizes	size	NOUN
aijes-7165	153	26	.	.	PUNCT
aijes-7165	154	1	the	the	DET
aijes-7165	154	2	r²	r²	NOUN
aijes-7165	154	3	value	value	NOUN
aijes-7165	154	4	assesses	assess	VERB
aijes-7165	154	5	the	the	DET
aijes-7165	154	6	explanatory	explanatory	ADJ
aijes-7165	154	7	power	power	NOUN
aijes-7165	154	8	of	of	ADP
aijes-7165	154	9	the	the	DET
aijes-7165	154	10	model	model	NOUN
aijes-7165	154	11	,	,	PUNCT
aijes-7165	154	12	while	while	SCONJ
aijes-7165	154	13	the	the	DET
aijes-7165	154	14	f²	f²	PROPN
aijes-7165	154	15	values	value	NOUN
aijes-7165	154	16	assess	assess	VERB
aijes-7165	154	17	the	the	DET
aijes-7165	154	18	effect	effect	NOUN
aijes-7165	154	19	size	size	NOUN
aijes-7165	154	20	of	of	ADP
aijes-7165	154	21	each	each	DET
aijes-7165	154	22	predictor	predictor	NOUN
aijes-7165	154	23	variable	variable	NOUN
aijes-7165	154	24	on	on	ADP
aijes-7165	154	25	the	the	DET
aijes-7165	154	26	dependent	dependent	ADJ
aijes-7165	154	27	construct	construct	NOUN
aijes-7165	154	28	,	,	PUNCT
aijes-7165	154	29	financial	financial	ADJ
aijes-7165	154	30	performance	performance	NOUN
aijes-7165	154	31	(	(	PUNCT
aijes-7165	154	32	fp	fp	NOUN
aijes-7165	154	33	)	)	PUNCT
aijes-7165	154	34	,	,	PUNCT
aijes-7165	154	35	in	in	ADP
aijes-7165	154	36	this	this	DET
aijes-7165	154	37	case	case	NOUN
aijes-7165	154	38	.	.	PUNCT
aijes-7165	155	1	the	the	DET
aijes-7165	155	2	r²	r²	NOUN
aijes-7165	155	3	value	value	NOUN
aijes-7165	155	4	indicates	indicate	VERB
aijes-7165	155	5	the	the	DET
aijes-7165	155	6	proportion	proportion	NOUN
aijes-7165	155	7	of	of	ADP
aijes-7165	155	8	variance	variance	NOUN
aijes-7165	155	9	in	in	ADP
aijes-7165	155	10	the	the	DET
aijes-7165	155	11	dependent	dependent	ADJ
aijes-7165	155	12	variable	variable	NOUN
aijes-7165	155	13	(	(	PUNCT
aijes-7165	155	14	financial	financial	ADJ
aijes-7165	155	15	performance	performance	NOUN
aijes-7165	155	16	fp	fp	AUX
aijes-7165	155	17	)	)	PUNCT
aijes-7165	155	18	explained	explain	VERB
aijes-7165	155	19	by	by	ADP
aijes-7165	155	20	the	the	DET
aijes-7165	155	21	independent	independent	ADJ
aijes-7165	155	22	variables	variable	NOUN
aijes-7165	155	23	.	.	PUNCT
aijes-7165	156	1	higher	high	ADJ
aijes-7165	156	2	r²	r²	NOUN
aijes-7165	156	3	values	value	NOUN
aijes-7165	156	4	suggest	suggest	VERB
aijes-7165	156	5	better	well	ADJ
aijes-7165	156	6	explanatory	explanatory	ADJ
aijes-7165	156	7	power	power	NOUN
aijes-7165	156	8	of	of	ADP
aijes-7165	156	9	the	the	DET
aijes-7165	156	10	model	model	NOUN
aijes-7165	156	11	.	.	PUNCT
aijes-7165	157	1	r²	r²	VERB
aijes-7165	157	2	for	for	ADP
aijes-7165	157	3	fp	fp	X
aijes-7165	157	4	is	be	AUX
aijes-7165	157	5	0.957	0.957	NUM
aijes-7165	157	6	.	.	PUNCT
aijes-7165	158	1	this	this	DET
aijes-7165	158	2	value	value	NOUN
aijes-7165	158	3	indicates	indicate	VERB
aijes-7165	158	4	that	that	SCONJ
aijes-7165	158	5	approximately	approximately	ADV
aijes-7165	158	6	95.7	95.7	NUM
aijes-7165	158	7	%	%	NOUN
aijes-7165	158	8	of	of	ADP
aijes-7165	158	9	the	the	DET
aijes-7165	158	10	variance	variance	NOUN
aijes-7165	158	11	in	in	ADP
aijes-7165	158	12	financial	financial	ADJ
aijes-7165	158	13	performance	performance	NOUN
aijes-7165	158	14	is	be	AUX
aijes-7165	158	15	explained	explain	VERB
aijes-7165	158	16	by	by	ADP
aijes-7165	158	17	the	the	DET
aijes-7165	158	18	independent	independent	ADJ
aijes-7165	158	19	constructs	construct	NOUN
aijes-7165	158	20	(	(	PUNCT
aijes-7165	158	21	bs	bs	NOUN
aijes-7165	158	22	,	,	PUNCT
aijes-7165	158	23	cs	cs	X
aijes-7165	158	24	,	,	PUNCT
aijes-7165	158	25	i	i	PROPN
aijes-7165	158	26	d	d	PROPN
aijes-7165	158	27	,	,	PUNCT
aijes-7165	158	28	pes	pe	NOUN
aijes-7165	158	29	,	,	PUNCT
aijes-7165	158	30	and	and	CCONJ
aijes-7165	158	31	smaas	smaas	NOUN
aijes-7165	158	32	)	)	PUNCT
aijes-7165	158	33	.	.	PUNCT
aijes-7165	159	1	an	an	DET
aijes-7165	159	2	adjusted	adjust	VERB
aijes-7165	159	3	r²	r²	NOUN
aijes-7165	159	4	of	of	ADP
aijes-7165	159	5	0.952	0.952	NUM
aijes-7165	159	6	confirms	confirm	VERB
aijes-7165	159	7	the	the	DET
aijes-7165	159	8	model	model	NOUN
aijes-7165	159	9	’s	’s	PART
aijes-7165	159	10	stability	stability	NOUN
aijes-7165	159	11	when	when	SCONJ
aijes-7165	159	12	accounting	account	VERB
aijes-7165	159	13	for	for	ADP
aijes-7165	159	14	the	the	DET
aijes-7165	159	15	number	number	NOUN
aijes-7165	159	16	of	of	ADP
aijes-7165	159	17	predictors	predictor	NOUN
aijes-7165	159	18	,	,	PUNCT
aijes-7165	159	19	indicating	indicate	VERB
aijes-7165	159	20	a	a	DET
aijes-7165	159	21	strong	strong	ADJ
aijes-7165	159	22	predictive	predictive	ADJ
aijes-7165	159	23	capability	capability	NOUN
aijes-7165	159	24	of	of	ADP
aijes-7165	159	25	the	the	DET
aijes-7165	159	26	model	model	NOUN
aijes-7165	159	27	.	.	PUNCT
aijes-7165	160	1	the	the	DET
aijes-7165	160	2	f²	f²	PROPN
aijes-7165	160	3	value	value	NOUN
aijes-7165	160	4	,	,	PUNCT
aijes-7165	160	5	or	or	CCONJ
aijes-7165	160	6	effect	effect	NOUN
aijes-7165	160	7	size	size	NOUN
aijes-7165	160	8	,	,	PUNCT
aijes-7165	160	9	measures	measure	VERB
aijes-7165	160	10	the	the	DET
aijes-7165	160	11	change	change	NOUN
aijes-7165	160	12	in	in	ADP
aijes-7165	160	13	r²	r²	NOUN
aijes-7165	160	14	when	when	SCONJ
aijes-7165	160	15	a	a	DET
aijes-7165	160	16	specific	specific	ADJ
aijes-7165	160	17	independent	independent	ADJ
aijes-7165	160	18	variable	variable	NOUN
aijes-7165	160	19	is	be	AUX
aijes-7165	160	20	included	include	VERB
aijes-7165	160	21	or	or	CCONJ
aijes-7165	160	22	excluded	exclude	VERB
aijes-7165	160	23	from	from	ADP
aijes-7165	160	24	the	the	DET
aijes-7165	160	25	model	model	NOUN
aijes-7165	160	26	.	.	PUNCT
aijes-7165	161	1	according	accord	VERB
aijes-7165	161	2	to	to	ADP
aijes-7165	161	3	cohen	cohen	PROPN
aijes-7165	161	4	’s	’s	PART
aijes-7165	161	5	guidelines	guideline	NOUN
aijes-7165	161	6	,	,	PUNCT
aijes-7165	161	7	an	an	DET
aijes-7165	161	8	f²	f²	ADJ
aijes-7165	161	9	value	value	NOUN
aijes-7165	161	10	of	of	ADP
aijes-7165	161	11	0.02	0.02	NUM
aijes-7165	161	12	,	,	PUNCT
aijes-7165	161	13	0.15	0.15	NUM
aijes-7165	161	14	,	,	PUNCT
aijes-7165	161	15	and	and	CCONJ
aijes-7165	161	16	0.35	0.35	NUM
aijes-7165	161	17	indicates	indicate	VERB
aijes-7165	161	18	small	small	ADJ
aijes-7165	161	19	,	,	PUNCT
aijes-7165	161	20	medium	medium	ADJ
aijes-7165	161	21	,	,	PUNCT
aijes-7165	161	22	and	and	CCONJ
aijes-7165	161	23	large	large	ADJ
aijes-7165	161	24	effect	effect	NOUN
aijes-7165	161	25	sizes	size	NOUN
aijes-7165	161	26	,	,	PUNCT
aijes-7165	161	27	respectively	respectively	ADV
aijes-7165	161	28	.	.	PUNCT
aijes-7165	161	29	table	table	NOUN
aijes-7165	161	30	6	6	NUM
aijes-7165	161	31	:	:	PUNCT
aijes-7165	161	32	summary	summary	NOUN
aijes-7165	161	33	of	of	ADP
aijes-7165	161	34	structural	structural	ADJ
aijes-7165	161	35	model	model	NOUN
aijes-7165	161	36	analysis	analysis	NOUN
aijes-7165	161	37	path	path	NOUN
aijes-7165	161	38	f	f	NOUN
aijes-7165	161	39	-	-	PUNCT
aijes-7165	161	40	square	square	ADJ
aijes-7165	161	41	(	(	PUNCT
aijes-7165	161	42	f²	f²	NOUN
aijes-7165	161	43	)	)	PUNCT
aijes-7165	161	44	effect	effect	NOUN
aijes-7165	161	45	size	size	NOUN
aijes-7165	161	46	interpretation	interpretation	NOUN
aijes-7165	161	47	bs	bs	PROPN
aijes-7165	161	48	-	-	PUNCT
aijes-7165	161	49	>	>	X
aijes-7165	161	50	fp	fp	NUM
aijes-7165	161	51	0.108	0.108	NUM
aijes-7165	161	52	small	small	ADJ
aijes-7165	161	53	to	to	ADP
aijes-7165	161	54	medium	medium	ADJ
aijes-7165	161	55	effect	effect	NOUN
aijes-7165	161	56	cs	cs	NOUN
aijes-7165	161	57	-	-	PUNCT
aijes-7165	161	58	>	>	X
aijes-7165	161	59	fp	fp	ADJ
aijes-7165	161	60	0.150	0.150	NUM
aijes-7165	161	61	medium	medium	ADJ
aijes-7165	161	62	effect	effect	NOUN
aijes-7165	161	63	i	i	PROPN
aijes-7165	161	64	d	d	PROPN
aijes-7165	161	65	-	-	PUNCT
aijes-7165	161	66	>	>	X
aijes-7165	161	67	fp	fp	NUM
aijes-7165	161	68	0.231	0.231	NUM
aijes-7165	161	69	medium	medium	NOUN
aijes-7165	161	70	to	to	ADP
aijes-7165	161	71	large	large	ADJ
aijes-7165	161	72	effect	effect	NOUN
aijes-7165	161	73	pes	pe	NOUN
aijes-7165	161	74	-	-	PUNCT
aijes-7165	161	75	>	>	X
aijes-7165	161	76	fp	fp	NUM
aijes-7165	161	77	0.142	0.142	NUM
aijes-7165	161	78	small	small	ADJ
aijes-7165	161	79	to	to	ADP
aijes-7165	161	80	medium	medium	ADJ
aijes-7165	161	81	effect	effect	NOUN
aijes-7165	161	82	smaas	smaas	NOUN
aijes-7165	161	83	-	-	PUNCT
aijes-7165	161	84	>	>	X
aijes-7165	161	85	fp	fp	NUM
aijes-7165	161	86	0.354	0.354	NUM
aijes-7165	161	87	large	large	ADJ
aijes-7165	161	88	effect	effect	NOUN
aijes-7165	161	89	(	(	PUNCT
aijes-7165	161	90	source	source	NOUN
aijes-7165	161	91	:	:	PUNCT
aijes-7165	161	92	survey	survey	NOUN
aijes-7165	161	93	data	datum	NOUN
aijes-7165	161	94	,	,	PUNCT
aijes-7165	161	95	2024	2024	NUM
aijes-7165	161	96	)	)	PUNCT
aijes-7165	161	97	budgeting	budgeting	NOUN
aijes-7165	161	98	systems	system	NOUN
aijes-7165	161	99	(	(	PUNCT
aijes-7165	161	100	bs	bs	NOUN
aijes-7165	161	101	)	)	PUNCT
aijes-7165	161	102	has	have	VERB
aijes-7165	161	103	a	a	DET
aijes-7165	161	104	small	small	ADJ
aijes-7165	161	105	to	to	PART
aijes-7165	161	106	medium	medium	ADJ
aijes-7165	161	107	effect	effect	NOUN
aijes-7165	161	108	on	on	ADP
aijes-7165	161	109	financial	financial	ADJ
aijes-7165	161	110	performance	performance	NOUN
aijes-7165	161	111	(	(	PUNCT
aijes-7165	161	112	fp	fp	NOUN
aijes-7165	161	113	)	)	PUNCT
aijes-7165	161	114	,	,	PUNCT
aijes-7165	161	115	with	with	ADP
aijes-7165	161	116	a	a	DET
aijes-7165	161	117	notable	notable	ADJ
aijes-7165	161	118	contribution	contribution	NOUN
aijes-7165	161	119	to	to	ADP
aijes-7165	161	120	the	the	DET
aijes-7165	161	121	variance	variance	NOUN
aijes-7165	161	122	in	in	ADP
aijes-7165	161	123	fp	fp	PROPN
aijes-7165	161	124	,	,	PUNCT
aijes-7165	161	125	supporting	support	VERB
aijes-7165	161	126	its	its	PRON
aijes-7165	161	127	importance	importance	NOUN
aijes-7165	161	128	in	in	ADP
aijes-7165	161	129	driving	drive	VERB
aijes-7165	161	130	financial	financial	ADJ
aijes-7165	161	131	outcomes	outcome	NOUN
aijes-7165	161	132	(	(	PUNCT
aijes-7165	161	133	f²	f²	NOUN
aijes-7165	161	134	=	=	NOUN
aijes-7165	161	135	0.108	0.108	NUM
aijes-7165	161	136	)	)	PUNCT
aijes-7165	161	137	.	.	PUNCT
aijes-7165	162	1	costing	cost	VERB
aijes-7165	162	2	systems	system	NOUN
aijes-7165	162	3	(	(	PUNCT
aijes-7165	162	4	cs	cs	X
aijes-7165	162	5	)	)	PUNCT
aijes-7165	162	6	have	have	VERB
aijes-7165	162	7	a	a	DET
aijes-7165	162	8	medium	medium	ADJ
aijes-7165	162	9	effect	effect	NOUN
aijes-7165	162	10	on	on	ADP
aijes-7165	162	11	fp	fp	NOUN
aijes-7165	162	12	,	,	PUNCT
aijes-7165	162	13	emphasizing	emphasize	VERB
aijes-7165	162	14	that	that	SCONJ
aijes-7165	162	15	costing	cost	VERB
aijes-7165	162	16	systems	system	NOUN
aijes-7165	162	17	contribute	contribute	VERB
aijes-7165	162	18	substantially	substantially	ADV
aijes-7165	162	19	to	to	ADP
aijes-7165	162	20	enhancing	enhance	VERB
aijes-7165	162	21	financial	financial	ADJ
aijes-7165	162	22	performance	performance	NOUN
aijes-7165	162	23	(	(	PUNCT
aijes-7165	162	24	f²	f²	NOUN
aijes-7165	162	25	=	=	NOUN
aijes-7165	162	26	0.150	0.150	NUM
aijes-7165	162	27	)	)	PUNCT
aijes-7165	162	28	.	.	PUNCT
aijes-7165	163	1	information	information	NOUN
aijes-7165	163	2	for	for	ADP
aijes-7165	163	3	decision	decision	NOUN
aijes-7165	163	4	-	-	PUNCT
aijes-7165	163	5	making	making	NOUN
aijes-7165	163	6	(	(	PUNCT
aijes-7165	163	7	i	i	NOUN
aijes-7165	163	8	d	d	PROPN
aijes-7165	163	9	)	)	PUNCT
aijes-7165	163	10	demonstrates	demonstrate	VERB
aijes-7165	163	11	a	a	DET
aijes-7165	163	12	medium	medium	NOUN
aijes-7165	163	13	to	to	ADP
aijes-7165	163	14	large	large	ADJ
aijes-7165	163	15	effect	effect	NOUN
aijes-7165	163	16	on	on	ADP
aijes-7165	163	17	fp	fp	NOUN
aijes-7165	163	18	,	,	PUNCT
aijes-7165	163	19	indicating	indicate	VERB
aijes-7165	163	20	that	that	SCONJ
aijes-7165	163	21	innovation	innovation	NOUN
aijes-7165	163	22	has	have	VERB
aijes-7165	163	23	a	a	DET
aijes-7165	163	24	strong	strong	ADJ
aijes-7165	163	25	influence	influence	NOUN
aijes-7165	163	26	on	on	ADP
aijes-7165	163	27	financial	financial	ADJ
aijes-7165	163	28	outcomes	outcome	NOUN
aijes-7165	163	29	(	(	PUNCT
aijes-7165	163	30	f²	f²	NOUN
aijes-7165	163	31	=	=	NOUN
aijes-7165	163	32	0.231	0.231	NUM
aijes-7165	163	33	)	)	PUNCT
aijes-7165	163	34	.	.	PUNCT
aijes-7165	164	1	performance	performance	NOUN
aijes-7165	164	2	evaluation	evaluation	NOUN
aijes-7165	164	3	systems	system	NOUN
aijes-7165	164	4	(	(	PUNCT
aijes-7165	164	5	pes	pe	NOUN
aijes-7165	164	6	)	)	PUNCT
aijes-7165	164	7	show	show	VERB
aijes-7165	164	8	a	a	DET
aijes-7165	164	9	small	small	ADJ
aijes-7165	164	10	to	to	PART
aijes-7165	164	11	medium	medium	ADJ
aijes-7165	164	12	effect	effect	NOUN
aijes-7165	164	13	on	on	ADP
aijes-7165	164	14	fp	fp	NOUN
aijes-7165	164	15	,	,	PUNCT
aijes-7165	164	16	underscoring	underscore	VERB
aijes-7165	164	17	those	those	DET
aijes-7165	164	18	efficient	efficient	ADJ
aijes-7165	164	19	processes	process	NOUN
aijes-7165	164	20	are	be	AUX
aijes-7165	164	21	beneficial	beneficial	ADJ
aijes-7165	164	22	but	but	CCONJ
aijes-7165	164	23	may	may	AUX
aijes-7165	164	24	not	not	PART
aijes-7165	164	25	be	be	AUX
aijes-7165	164	26	as	as	ADV
aijes-7165	164	27	influential	influential	ADJ
aijes-7165	164	28	as	as	ADP
aijes-7165	164	29	other	other	ADJ
aijes-7165	164	30	constructs	construct	NOUN
aijes-7165	164	31	(	(	PUNCT
aijes-7165	164	32	f²	f²	NOUN
aijes-7165	164	33	=	=	NOUN
aijes-7165	164	34	0.142	0.142	NUM
aijes-7165	164	35	)	)	PUNCT
aijes-7165	164	36	.	.	PUNCT
aijes-7165	165	1	strategic	strategic	ADJ
aijes-7165	165	2	management	management	NOUN
aijes-7165	165	3	accounting	accounting	NOUN
aijes-7165	165	4	and	and	CCONJ
aijes-7165	165	5	analysis	analysis	NOUN
aijes-7165	165	6	(	(	PUNCT
aijes-7165	165	7	smaas	smaas	NOUN
aijes-7165	165	8	)	)	PUNCT
aijes-7165	165	9	has	have	VERB
aijes-7165	165	10	the	the	DET
aijes-7165	165	11	largest	large	ADJ
aijes-7165	165	12	effect	effect	NOUN
aijes-7165	165	13	on	on	ADP
aijes-7165	165	14	fp	fp	NOUN
aijes-7165	165	15	,	,	PUNCT
aijes-7165	165	16	with	with	ADP
aijes-7165	165	17	a	a	DET
aijes-7165	165	18	large	large	ADJ
aijes-7165	165	19	f²	f²	NOUN
aijes-7165	165	20	value	value	NOUN
aijes-7165	165	21	.	.	PUNCT
aijes-7165	166	1	this	this	DET
aijes-7165	166	2	result	result	NOUN
aijes-7165	166	3	highlights	highlight	VERB
aijes-7165	166	4	the	the	DET
aijes-7165	166	5	critical	critical	ADJ
aijes-7165	166	6	role	role	NOUN
aijes-7165	166	7	of	of	ADP
aijes-7165	166	8	effective	effective	ADJ
aijes-7165	166	9	strategic	strategic	ADJ
aijes-7165	166	10	management	management	NOUN
aijes-7165	166	11	accounting	accounting	NOUN
aijes-7165	166	12	systems	system	NOUN
aijes-7165	166	13	in	in	ADP
aijes-7165	166	14	achieving	achieve	VERB
aijes-7165	166	15	financial	financial	ADJ
aijes-7165	166	16	performance	performance	NOUN
aijes-7165	166	17	(	(	PUNCT
aijes-7165	166	18	f²	f²	NOUN
aijes-7165	166	19	=	=	NOUN
aijes-7165	166	20	0.354	0.354	NUM
aijes-7165	166	21	)	)	PUNCT
aijes-7165	166	22	.	.	PUNCT
aijes-7165	167	1	the	the	DET
aijes-7165	167	2	r²	r²	NOUN
aijes-7165	167	3	and	and	CCONJ
aijes-7165	167	4	f²	f²	NOUN
aijes-7165	167	5	analyses	analysis	NOUN
aijes-7165	167	6	reveal	reveal	VERB
aijes-7165	167	7	that	that	SCONJ
aijes-7165	167	8	the	the	DET
aijes-7165	167	9	structural	structural	ADJ
aijes-7165	167	10	model	model	NOUN
aijes-7165	167	11	has	have	VERB
aijes-7165	167	12	strong	strong	ADJ
aijes-7165	167	13	explanatory	explanatory	ADJ
aijes-7165	167	14	power	power	NOUN
aijes-7165	167	15	,	,	PUNCT
aijes-7165	167	16	with	with	ADP
aijes-7165	167	17	all	all	DET
aijes-7165	167	18	independent	independent	ADJ
aijes-7165	167	19	constructs	construct	NOUN
aijes-7165	167	20	contributing	contribute	VERB
aijes-7165	167	21	significantly	significantly	ADV
aijes-7165	167	22	to	to	ADP
aijes-7165	167	23	the	the	DET
aijes-7165	167	24	explained	explain	VERB
aijes-7165	167	25	variance	variance	NOUN
aijes-7165	167	26	in	in	ADP
aijes-7165	167	27	financial	financial	ADJ
aijes-7165	167	28	performance	performance	NOUN
aijes-7165	167	29	(	(	PUNCT
aijes-7165	167	30	fp	fp	NOUN
aijes-7165	167	31	)	)	PUNCT
aijes-7165	167	32	.	.	PUNCT
aijes-7165	168	1	smaas	smaas	NOUN
aijes-7165	168	2	has	have	VERB
aijes-7165	168	3	the	the	DET
aijes-7165	168	4	most	most	ADV
aijes-7165	168	5	substantial	substantial	ADJ
aijes-7165	168	6	impact	impact	NOUN
aijes-7165	168	7	on	on	ADP
aijes-7165	168	8	fp	fp	NOUN
aijes-7165	168	9	,	,	PUNCT
aijes-7165	168	10	followed	follow	VERB
aijes-7165	168	11	by	by	ADP
aijes-7165	168	12	i	i	PROPN
aijes-7165	168	13	d	d	PROPN
aijes-7165	168	14	,	,	PUNCT
aijes-7165	168	15	cs	cs	PROPN
aijes-7165	168	16	,	,	PUNCT
aijes-7165	168	17	pes	pe	NOUN
aijes-7165	168	18	,	,	PUNCT
aijes-7165	168	19	navodani	navodani	PROPN
aijes-7165	168	20	indunil	indunil	PROPN
aijes-7165	168	21	yapa	yapa	PROPN
aijes-7165	168	22	,	,	PUNCT
aijes-7165	168	23	niluka	niluka	PROPN
aijes-7165	168	24	rajakaruna	rajakaruna	PROPN
aijes-7165	168	25	,	,	PUNCT
aijes-7165	168	26	hiranya	hiranya	NOUN
aijes-7165	168	27	dissanayake	dissanayake	NOUN
aijes-7165	168	28	365	365	NUM
aijes-7165	168	29	and	and	CCONJ
aijes-7165	168	30	bs	bs	NOUN
aijes-7165	168	31	.	.	PUNCT
aijes-7165	169	1	the	the	DET
aijes-7165	169	2	findings	finding	NOUN
aijes-7165	169	3	confirm	confirm	VERB
aijes-7165	169	4	the	the	DET
aijes-7165	169	5	model	model	NOUN
aijes-7165	169	6	's	's	PART
aijes-7165	169	7	robustness	robustness	NOUN
aijes-7165	169	8	and	and	CCONJ
aijes-7165	169	9	highlight	highlight	VERB
aijes-7165	169	10	the	the	DET
aijes-7165	169	11	importance	importance	NOUN
aijes-7165	169	12	of	of	ADP
aijes-7165	169	13	strategic	strategic	ADJ
aijes-7165	169	14	,	,	PUNCT
aijes-7165	169	15	sustainable	sustainable	ADJ
aijes-7165	169	16	,	,	PUNCT
aijes-7165	169	17	and	and	CCONJ
aijes-7165	169	18	innovative	innovative	ADJ
aijes-7165	169	19	practices	practice	NOUN
aijes-7165	169	20	in	in	ADP
aijes-7165	169	21	driving	drive	VERB
aijes-7165	169	22	financial	financial	ADJ
aijes-7165	169	23	success	success	NOUN
aijes-7165	169	24	.	.	PUNCT
aijes-7165	170	1	figure	figure	NOUN
aijes-7165	170	2	1	1	NUM
aijes-7165	170	3	:	:	PUNCT
aijes-7165	170	4	summary	summary	NOUN
aijes-7165	170	5	of	of	ADP
aijes-7165	170	6	structural	structural	ADJ
aijes-7165	170	7	model	model	NOUN
aijes-7165	170	8	analysis	analysis	NOUN
aijes-7165	170	9	bootstrapping	bootstrappe	VERB
aijes-7165	170	10	results	result	NOUN
aijes-7165	170	11	analysis	analysis	NOUN
aijes-7165	170	12	bootstrapping	bootstrappe	VERB
aijes-7165	170	13	is	be	AUX
aijes-7165	170	14	a	a	DET
aijes-7165	170	15	non	non	ADJ
aijes-7165	170	16	-	-	ADJ
aijes-7165	170	17	parametric	parametric	ADJ
aijes-7165	170	18	resampling	resample	VERB
aijes-7165	170	19	technique	technique	NOUN
aijes-7165	170	20	used	use	VERB
aijes-7165	170	21	in	in	ADP
aijes-7165	170	22	partial	partial	ADJ
aijes-7165	170	23	least	least	ADJ
aijes-7165	170	24	squares	square	NOUN
aijes-7165	170	25	structural	structural	ADJ
aijes-7165	170	26	equation	equation	NOUN
aijes-7165	170	27	modeling	modeling	NOUN
aijes-7165	170	28	(	(	PUNCT
aijes-7165	170	29	pls	pls	INTJ
aijes-7165	170	30	-	-	PUNCT
aijes-7165	170	31	sem	sem	NOUN
aijes-7165	170	32	)	)	PUNCT
aijes-7165	170	33	to	to	PART
aijes-7165	170	34	assess	assess	VERB
aijes-7165	170	35	the	the	DET
aijes-7165	170	36	statistical	statistical	ADJ
aijes-7165	170	37	significance	significance	NOUN
aijes-7165	170	38	of	of	ADP
aijes-7165	170	39	path	path	NOUN
aijes-7165	170	40	coefficients	coefficient	NOUN
aijes-7165	170	41	.	.	PUNCT
aijes-7165	171	1	in	in	ADP
aijes-7165	171	2	this	this	DET
aijes-7165	171	3	study	study	NOUN
aijes-7165	171	4	,	,	PUNCT
aijes-7165	171	5	5,000	5,000	NUM
aijes-7165	171	6	bootstrap	bootstrap	NOUN
aijes-7165	171	7	samples	sample	NOUN
aijes-7165	171	8	were	be	AUX
aijes-7165	171	9	used	use	VERB
aijes-7165	171	10	to	to	PART
aijes-7165	171	11	estimate	estimate	VERB
aijes-7165	171	12	the	the	DET
aijes-7165	171	13	precision	precision	NOUN
aijes-7165	171	14	of	of	ADP
aijes-7165	171	15	the	the	DET
aijes-7165	171	16	model	model	NOUN
aijes-7165	171	17	's	's	PART
aijes-7165	171	18	path	path	NOUN
aijes-7165	171	19	coefficients	coefficient	NOUN
aijes-7165	171	20	and	and	CCONJ
aijes-7165	171	21	their	their	PRON
aijes-7165	171	22	associated	associated	ADJ
aijes-7165	171	23	t	t	PROPN
aijes-7165	171	24	-	-	PUNCT
aijes-7165	171	25	statistics	statistic	NOUN
aijes-7165	171	26	and	and	CCONJ
aijes-7165	171	27	p	p	NOUN
aijes-7165	171	28	-	-	PUNCT
aijes-7165	171	29	values	value	NOUN
aijes-7165	171	30	.	.	PUNCT
aijes-7165	172	1			NOUN
aijes-7165	172	2	path	path	NOUN
aijes-7165	172	3	coefficients	coefficient	NOUN
aijes-7165	172	4	and	and	CCONJ
aijes-7165	172	5	significance	significance	NOUN
aijes-7165	172	6	testing	testing	NOUN
aijes-7165	172	7	table	table	NOUN
aijes-7165	172	8	07	07	NUM
aijes-7165	172	9	presents	present	VERB
aijes-7165	172	10	the	the	DET
aijes-7165	172	11	bootstrapping	bootstrappe	VERB
aijes-7165	172	12	results	result	NOUN
aijes-7165	172	13	for	for	ADP
aijes-7165	172	14	the	the	DET
aijes-7165	172	15	structural	structural	ADJ
aijes-7165	172	16	model	model	NOUN
aijes-7165	172	17	,	,	PUNCT
aijes-7165	172	18	including	include	VERB
aijes-7165	172	19	the	the	DET
aijes-7165	172	20	original	original	ADJ
aijes-7165	172	21	sample	sample	NOUN
aijes-7165	172	22	estimates	estimate	NOUN
aijes-7165	172	23	(	(	PUNCT
aijes-7165	172	24	o	o	NOUN
aijes-7165	172	25	)	)	PUNCT
aijes-7165	172	26	,	,	PUNCT
aijes-7165	172	27	sample	sample	NOUN
aijes-7165	172	28	means	mean	VERB
aijes-7165	172	29	(	(	PUNCT
aijes-7165	172	30	m	m	NOUN
aijes-7165	172	31	)	)	PUNCT
aijes-7165	172	32	,	,	PUNCT
aijes-7165	172	33	standard	standard	ADJ
aijes-7165	172	34	deviations	deviation	NOUN
aijes-7165	172	35	(	(	PUNCT
aijes-7165	172	36	stdev	stdev	NOUN
aijes-7165	172	37	)	)	PUNCT
aijes-7165	172	38	,	,	PUNCT
aijes-7165	172	39	t	t	PROPN
aijes-7165	172	40	-	-	PUNCT
aijes-7165	172	41	statistics	statistic	NOUN
aijes-7165	172	42	,	,	PUNCT
aijes-7165	172	43	and	and	CCONJ
aijes-7165	172	44	pvalues	pvalue	NOUN
aijes-7165	172	45	for	for	ADP
aijes-7165	172	46	each	each	DET
aijes-7165	172	47	path	path	NOUN
aijes-7165	172	48	:	:	PUNCT
aijes-7165	172	49	table	table	NOUN
aijes-7165	172	50	7	7	NUM
aijes-7165	172	51	:	:	PUNCT
aijes-7165	172	52	summary	summary	NOUN
aijes-7165	172	53	of	of	ADP
aijes-7165	172	54	path	path	NOUN
aijes-7165	172	55	coefficients	coefficient	NOUN
aijes-7165	172	56	and	and	CCONJ
aijes-7165	172	57	significance	significance	NOUN
aijes-7165	172	58	testing	test	VERB
aijes-7165	172	59	original	original	ADJ
aijes-7165	172	60	sample	sample	NOUN
aijes-7165	172	61	(	(	PUNCT
aijes-7165	172	62	o	o	NOUN
aijes-7165	172	63	)	)	PUNCT
aijes-7165	172	64	sample	sample	NOUN
aijes-7165	172	65	mean	mean	NOUN
aijes-7165	172	66	(	(	PUNCT
aijes-7165	172	67	m	m	NOUN
aijes-7165	172	68	)	)	PUNCT
aijes-7165	172	69	standard	standard	ADJ
aijes-7165	172	70	deviation	deviation	NOUN
aijes-7165	172	71	(	(	PUNCT
aijes-7165	172	72	stdev	stdev	NOUN
aijes-7165	172	73	)	)	PUNCT
aijes-7165	172	74	t	t	PROPN
aijes-7165	172	75	statistics	statistic	NOUN
aijes-7165	172	76	(	(	PUNCT
aijes-7165	172	77	|o	|o	NOUN
aijes-7165	172	78	/	/	SYM
aijes-7165	172	79	stdev|	stdev|	NOUN
aijes-7165	172	80	)	)	PUNCT
aijes-7165	172	81	p	p	NOUN
aijes-7165	172	82	values	value	NOUN
aijes-7165	172	83	bs	bs	NOUN
aijes-7165	172	84	-	-	PUNCT
aijes-7165	172	85	>	>	X
aijes-7165	172	86	fp	fp	NUM
aijes-7165	172	87	0.305	0.305	NUM
aijes-7165	172	88	0.302	0.302	NUM
aijes-7165	172	89	0.112	0.112	NUM
aijes-7165	172	90	2.726	2.726	NUM
aijes-7165	172	91	0.006	0.006	NUM
aijes-7165	172	92	cs	cs	NOUN
aijes-7165	172	93	-	-	PUNCT
aijes-7165	172	94	>	>	X
aijes-7165	172	95	fp	fp	NUM
aijes-7165	172	96	0.338	0.338	NUM
aijes-7165	172	97	0.332	0.332	NUM
aijes-7165	172	98	0.134	0.134	NUM
aijes-7165	172	99	2.512	2.512	NUM
aijes-7165	172	100	0.012	0.012	NUM
aijes-7165	172	101	i	i	PROPN
aijes-7165	172	102	d	d	PROPN
aijes-7165	172	103	-	-	PUNCT
aijes-7165	172	104	>	>	X
aijes-7165	172	105	fp	fp	X
aijes-7165	172	106	-0.379	-0.379	PROPN
aijes-7165	172	107	-0.391	-0.391	NUM
aijes-7165	172	108	0.104	0.104	NUM
aijes-7165	172	109	3.648	3.648	NUM
aijes-7165	172	110	0.000	0.000	NUM
aijes-7165	172	111	pes	pe	NOUN
aijes-7165	172	112	-	-	PUNCT
aijes-7165	172	113	>	>	X
aijes-7165	172	114	fp	fp	NUM
aijes-7165	172	115	0.287	0.287	NUM
aijes-7165	172	116	0.279	0.279	NUM
aijes-7165	172	117	0.127	0.127	NUM
aijes-7165	172	118	2.261	2.261	NUM
aijes-7165	172	119	0.024	0.024	NUM
aijes-7165	172	120	smaas	smaas	NOUN
aijes-7165	172	121	-	-	PUNCT
aijes-7165	172	122	>	>	X
aijes-7165	172	123	fp	fp	ADP
aijes-7165	172	124	0.418	0.418	NUM
aijes-7165	172	125	0.446	0.446	NUM
aijes-7165	172	126	0.145	0.145	NUM
aijes-7165	172	127	2.880	2.880	NUM
aijes-7165	172	128	0.004	0.004	NUM
aijes-7165	172	129	(	(	PUNCT
aijes-7165	172	130	source	source	NOUN
aijes-7165	172	131	:	:	PUNCT
aijes-7165	172	132	survey	survey	NOUN
aijes-7165	172	133	data	datum	NOUN
aijes-7165	172	134	,	,	PUNCT
aijes-7165	172	135	2024	2024	NUM
aijes-7165	172	136	)	)	PUNCT
aijes-7165	172	137	the	the	DET
aijes-7165	172	138	results	result	NOUN
aijes-7165	172	139	indicate	indicate	VERB
aijes-7165	172	140	the	the	DET
aijes-7165	172	141	significance	significance	NOUN
aijes-7165	172	142	of	of	ADP
aijes-7165	172	143	the	the	DET
aijes-7165	172	144	paths	path	NOUN
aijes-7165	172	145	between	between	ADP
aijes-7165	172	146	independent	independent	ADJ
aijes-7165	172	147	constructs	construct	NOUN
aijes-7165	172	148	and	and	CCONJ
aijes-7165	172	149	financial	financial	ADJ
aijes-7165	172	150	performance	performance	NOUN
aijes-7165	172	151	(	(	PUNCT
aijes-7165	172	152	fp	fp	X
aijes-7165	172	153	):	):	PUNCT
aijes-7165	172	154	the	the	DET
aijes-7165	172	155	relationship	relationship	NOUN
aijes-7165	172	156	between	between	ADP
aijes-7165	172	157	budgeting	budgeting	NOUN
aijes-7165	172	158	system	system	NOUN
aijes-7165	172	159	(	(	PUNCT
aijes-7165	172	160	bs	bs	NOUN
aijes-7165	172	161	)	)	PUNCT
aijes-7165	172	162	and	and	CCONJ
aijes-7165	172	163	financial	financial	ADJ
aijes-7165	172	164	performance	performance	NOUN
aijes-7165	172	165	(	(	PUNCT
aijes-7165	172	166	fp	fp	X
aijes-7165	172	167	)	)	PUNCT
aijes-7165	172	168	is	be	AUX
aijes-7165	172	169	positive	positive	ADJ
aijes-7165	172	170	and	and	CCONJ
aijes-7165	172	171	statistically	statistically	ADV
aijes-7165	172	172	significant	significant	ADJ
aijes-7165	172	173	at	at	ADP
aijes-7165	172	174	the	the	DET
aijes-7165	172	175	1	1	NUM
aijes-7165	172	176	%	%	NOUN
aijes-7165	172	177	level	level	NOUN
aijes-7165	172	178	,	,	PUNCT
aijes-7165	172	179	indicating	indicate	VERB
aijes-7165	172	180	that	that	SCONJ
aijes-7165	172	181	firms	firm	NOUN
aijes-7165	172	182	with	with	ADP
aijes-7165	172	183	stronger	strong	ADJ
aijes-7165	172	184	budgeting	budgeting	NOUN
aijes-7165	172	185	systems	system	NOUN
aijes-7165	172	186	tend	tend	VERB
aijes-7165	172	187	to	to	PART
aijes-7165	172	188	exhibit	exhibit	VERB
aijes-7165	172	189	better	well	ADJ
aijes-7165	172	190	financial	financial	ADJ
aijes-7165	172	191	performance	performance	NOUN
aijes-7165	172	192	(	(	PUNCT
aijes-7165	172	193	β	β	X
aijes-7165	172	194	=	=	SYM
aijes-7165	172	195	0.305	0.305	NUM
aijes-7165	172	196	,	,	PUNCT
aijes-7165	172	197	p	p	X
aijes-7165	172	198	=	=	NOUN
aijes-7165	172	199	0.006	0.006	NUM
aijes-7165	172	200	)	)	PUNCT
aijes-7165	172	201	.	.	PUNCT
aijes-7165	173	1	impact	impact	NOUN
aijes-7165	173	2	of	of	ADP
aijes-7165	173	3	management	management	NOUN
aijes-7165	173	4	accounting	accounting	NOUN
aijes-7165	173	5	practices	practice	NOUN
aijes-7165	173	6	on	on	ADP
aijes-7165	173	7	the	the	DET
aijes-7165	173	8	perceived	perceive	VERB
aijes-7165	173	9	financial	financial	ADJ
aijes-7165	173	10	performance	performance	NOUN
aijes-7165	173	11	of	of	ADP
aijes-7165	173	12	manufacturing	manufacture	VERB
aijes-7165	173	13	companies	company	NOUN
aijes-7165	173	14	in	in	ADP
aijes-7165	173	15	sri	sri	PROPN
aijes-7165	173	16	lanka	lanka	PROPN
aijes-7165	173	17	366	366	NUM
aijes-7165	173	18	costing	cost	VERB
aijes-7165	173	19	system	system	NOUN
aijes-7165	173	20	(	(	PUNCT
aijes-7165	173	21	cs	cs	X
aijes-7165	173	22	)	)	PUNCT
aijes-7165	173	23	positively	positively	ADV
aijes-7165	173	24	influences	influence	VERB
aijes-7165	173	25	financial	financial	ADJ
aijes-7165	173	26	performance	performance	NOUN
aijes-7165	173	27	(	(	PUNCT
aijes-7165	173	28	fp	fp	NOUN
aijes-7165	173	29	)	)	PUNCT
aijes-7165	173	30	,	,	PUNCT
aijes-7165	173	31	significantly	significantly	ADV
aijes-7165	173	32	at	at	ADP
aijes-7165	173	33	the	the	DET
aijes-7165	173	34	5	5	NUM
aijes-7165	173	35	%	%	NOUN
aijes-7165	173	36	level	level	NOUN
aijes-7165	173	37	.	.	PUNCT
aijes-7165	174	1	this	this	PRON
aijes-7165	174	2	suggests	suggest	VERB
aijes-7165	174	3	that	that	SCONJ
aijes-7165	174	4	the	the	DET
aijes-7165	174	5	costing	cost	VERB
aijes-7165	174	6	system	system	NOUN
aijes-7165	174	7	contributes	contribute	VERB
aijes-7165	174	8	to	to	ADP
aijes-7165	174	9	improved	improve	VERB
aijes-7165	174	10	financial	financial	ADJ
aijes-7165	174	11	outcomes	outcome	NOUN
aijes-7165	174	12	(	(	PUNCT
aijes-7165	174	13	β	β	X
aijes-7165	174	14	=	=	PUNCT
aijes-7165	174	15	0.338	0.338	NUM
aijes-7165	174	16	,	,	PUNCT
aijes-7165	174	17	p	p	X
aijes-7165	174	18	=	=	NOUN
aijes-7165	174	19	0.012	0.012	NUM
aijes-7165	174	20	)	)	PUNCT
aijes-7165	174	21	.	.	PUNCT
aijes-7165	175	1	information	information	NOUN
aijes-7165	175	2	for	for	ADP
aijes-7165	175	3	decision	decision	NOUN
aijes-7165	175	4	making	making	NOUN
aijes-7165	175	5	(	(	PUNCT
aijes-7165	175	6	i	i	NOUN
aijes-7165	175	7	d	d	PROPN
aijes-7165	175	8	)	)	PUNCT
aijes-7165	175	9	shows	show	VERB
aijes-7165	175	10	a	a	DET
aijes-7165	175	11	significant	significant	ADJ
aijes-7165	175	12	negative	negative	ADJ
aijes-7165	175	13	relationship	relationship	NOUN
aijes-7165	175	14	with	with	ADP
aijes-7165	175	15	financial	financial	ADJ
aijes-7165	175	16	performance	performance	NOUN
aijes-7165	175	17	(	(	PUNCT
aijes-7165	175	18	fp	fp	X
aijes-7165	175	19	)	)	PUNCT
aijes-7165	175	20	at	at	ADP
aijes-7165	175	21	the	the	DET
aijes-7165	175	22	1	1	NUM
aijes-7165	175	23	%	%	NOUN
aijes-7165	175	24	level	level	NOUN
aijes-7165	175	25	,	,	PUNCT
aijes-7165	175	26	indicating	indicate	VERB
aijes-7165	175	27	that	that	SCONJ
aijes-7165	175	28	under	under	ADP
aijes-7165	175	29	certain	certain	ADJ
aijes-7165	175	30	conditions	condition	NOUN
aijes-7165	175	31	,	,	PUNCT
aijes-7165	175	32	information	information	NOUN
aijes-7165	175	33	for	for	ADP
aijes-7165	175	34	decision	decision	NOUN
aijes-7165	175	35	making	making	NOUN
aijes-7165	175	36	may	may	AUX
aijes-7165	175	37	temporarily	temporarily	ADV
aijes-7165	175	38	reduce	reduce	VERB
aijes-7165	175	39	financial	financial	ADJ
aijes-7165	175	40	performance	performance	NOUN
aijes-7165	175	41	,	,	PUNCT
aijes-7165	175	42	possibly	possibly	ADV
aijes-7165	175	43	due	due	ADP
aijes-7165	175	44	to	to	ADP
aijes-7165	175	45	initial	initial	ADJ
aijes-7165	175	46	decision	decision	NOUN
aijes-7165	175	47	-	-	PUNCT
aijes-7165	175	48	making	make	VERB
aijes-7165	175	49	provision	provision	NOUN
aijes-7165	175	50	costs	cost	NOUN
aijes-7165	175	51	(	(	PUNCT
aijes-7165	175	52	β	β	X
aijes-7165	175	53	=	=	SYM
aijes-7165	175	54	-0.379	-0.379	PROPN
aijes-7165	175	55	,	,	PUNCT
aijes-7165	175	56	p	p	X
aijes-7165	175	57	=	=	NOUN
aijes-7165	175	58	0.000	0.000	NUM
aijes-7165	175	59	)	)	PUNCT
aijes-7165	175	60	.	.	PUNCT
aijes-7165	176	1	the	the	DET
aijes-7165	176	2	relationship	relationship	NOUN
aijes-7165	176	3	between	between	ADP
aijes-7165	176	4	performance	performance	NOUN
aijes-7165	176	5	evaluation	evaluation	NOUN
aijes-7165	176	6	systems	system	NOUN
aijes-7165	176	7	(	(	PUNCT
aijes-7165	176	8	pes	pe	NOUN
aijes-7165	176	9	)	)	PUNCT
aijes-7165	176	10	and	and	CCONJ
aijes-7165	176	11	financial	financial	ADJ
aijes-7165	176	12	performance	performance	NOUN
aijes-7165	176	13	(	(	PUNCT
aijes-7165	176	14	fp	fp	X
aijes-7165	176	15	)	)	PUNCT
aijes-7165	176	16	is	be	AUX
aijes-7165	176	17	positive	positive	ADJ
aijes-7165	176	18	and	and	CCONJ
aijes-7165	176	19	significant	significant	ADJ
aijes-7165	176	20	at	at	ADP
aijes-7165	176	21	the	the	DET
aijes-7165	176	22	5	5	NUM
aijes-7165	176	23	%	%	NOUN
aijes-7165	176	24	level	level	NOUN
aijes-7165	176	25	,	,	PUNCT
aijes-7165	176	26	highlighting	highlight	VERB
aijes-7165	176	27	the	the	DET
aijes-7165	176	28	financial	financial	ADJ
aijes-7165	176	29	benefits	benefit	NOUN
aijes-7165	176	30	of	of	ADP
aijes-7165	176	31	efficient	efficient	ADJ
aijes-7165	176	32	and	and	CCONJ
aijes-7165	176	33	sustainable	sustainable	ADJ
aijes-7165	176	34	processes	process	NOUN
aijes-7165	176	35	(	(	PUNCT
aijes-7165	176	36	β	β	X
aijes-7165	176	37	=	=	PUNCT
aijes-7165	176	38	0.287	0.287	NUM
aijes-7165	176	39	,	,	PUNCT
aijes-7165	176	40	p	p	NOUN
aijes-7165	176	41	=	=	NOUN
aijes-7165	176	42	0.024	0.024	NUM
aijes-7165	176	43	)	)	PUNCT
aijes-7165	176	44	.	.	PUNCT
aijes-7165	177	1	strategic	strategic	ADJ
aijes-7165	177	2	management	management	NOUN
aijes-7165	177	3	accounting	accounting	NOUN
aijes-7165	177	4	analysis	analysis	NOUN
aijes-7165	177	5	(	(	PUNCT
aijes-7165	177	6	smaas	smaas	NOUN
aijes-7165	177	7	)	)	PUNCT
aijes-7165	177	8	has	have	VERB
aijes-7165	177	9	the	the	DET
aijes-7165	177	10	strongest	strong	ADJ
aijes-7165	177	11	positive	positive	ADJ
aijes-7165	177	12	impact	impact	NOUN
aijes-7165	177	13	on	on	ADP
aijes-7165	177	14	financial	financial	ADJ
aijes-7165	177	15	performance	performance	NOUN
aijes-7165	177	16	(	(	PUNCT
aijes-7165	177	17	fp	fp	NOUN
aijes-7165	177	18	)	)	PUNCT
aijes-7165	177	19	,	,	PUNCT
aijes-7165	177	20	significant	significant	ADJ
aijes-7165	177	21	at	at	ADP
aijes-7165	177	22	the	the	DET
aijes-7165	177	23	1	1	NUM
aijes-7165	177	24	%	%	NOUN
aijes-7165	177	25	level	level	NOUN
aijes-7165	177	26	,	,	PUNCT
aijes-7165	177	27	underscoring	underscore	VERB
aijes-7165	177	28	the	the	DET
aijes-7165	177	29	importance	importance	NOUN
aijes-7165	177	30	of	of	ADP
aijes-7165	177	31	robust	robust	ADJ
aijes-7165	177	32	strategic	strategic	ADJ
aijes-7165	177	33	management	management	NOUN
aijes-7165	177	34	accounting	accounting	NOUN
aijes-7165	177	35	analysis	analysis	NOUN
aijes-7165	177	36	systems	system	NOUN
aijes-7165	177	37	in	in	ADP
aijes-7165	177	38	driving	drive	VERB
aijes-7165	177	39	financial	financial	ADJ
aijes-7165	177	40	performance	performance	NOUN
aijes-7165	177	41	(	(	PUNCT
aijes-7165	177	42	β	β	X
aijes-7165	177	43	=	=	SYM
aijes-7165	177	44	0.418	0.418	NUM
aijes-7165	177	45	,	,	PUNCT
aijes-7165	177	46	p	p	X
aijes-7165	177	47	=	=	NOUN
aijes-7165	177	48	0.004	0.004	NUM
aijes-7165	177	49	)	)	PUNCT
aijes-7165	177	50	.	.	PUNCT
aijes-7165	178	1	the	the	DET
aijes-7165	178	2	bootstrapping	bootstrappe	VERB
aijes-7165	178	3	results	result	NOUN
aijes-7165	178	4	confirm	confirm	VERB
aijes-7165	178	5	the	the	DET
aijes-7165	178	6	statistical	statistical	ADJ
aijes-7165	178	7	significance	significance	NOUN
aijes-7165	178	8	of	of	ADP
aijes-7165	178	9	all	all	DET
aijes-7165	178	10	hypothesized	hypothesized	ADJ
aijes-7165	178	11	relationships	relationship	NOUN
aijes-7165	178	12	.	.	PUNCT
aijes-7165	179	1	these	these	DET
aijes-7165	179	2	findings	finding	NOUN
aijes-7165	179	3	demonstrate	demonstrate	VERB
aijes-7165	179	4	that	that	SCONJ
aijes-7165	179	5	various	various	ADJ
aijes-7165	179	6	aspects	aspect	NOUN
aijes-7165	179	7	of	of	ADP
aijes-7165	179	8	corporate	corporate	ADJ
aijes-7165	179	9	sustainability	sustainability	NOUN
aijes-7165	179	10	,	,	PUNCT
aijes-7165	179	11	innovation	innovation	NOUN
aijes-7165	179	12	,	,	PUNCT
aijes-7165	179	13	and	and	CCONJ
aijes-7165	179	14	strategic	strategic	ADJ
aijes-7165	179	15	management	management	NOUN
aijes-7165	179	16	significantly	significantly	ADV
aijes-7165	179	17	influence	influence	VERB
aijes-7165	179	18	financial	financial	ADJ
aijes-7165	179	19	performance	performance	NOUN
aijes-7165	179	20	,	,	PUNCT
aijes-7165	179	21	either	either	CCONJ
aijes-7165	179	22	positively	positively	ADV
aijes-7165	179	23	or	or	CCONJ
aijes-7165	179	24	negatively	negatively	ADV
aijes-7165	179	25	,	,	PUNCT
aijes-7165	179	26	emphasizing	emphasize	VERB
aijes-7165	179	27	the	the	DET
aijes-7165	179	28	multifaceted	multifaceted	ADJ
aijes-7165	179	29	nature	nature	NOUN
aijes-7165	179	30	of	of	ADP
aijes-7165	179	31	these	these	DET
aijes-7165	179	32	interactions	interaction	NOUN
aijes-7165	179	33	.	.	PUNCT
aijes-7165	180	1	4	4	X
aijes-7165	180	2	.	.	X
aijes-7165	180	3	conclusions	conclusion	NOUN
aijes-7165	180	4	and	and	CCONJ
aijes-7165	180	5	recommandations	recommandation	NOUN
aijes-7165	180	6	the	the	DET
aijes-7165	180	7	findings	finding	NOUN
aijes-7165	180	8	of	of	ADP
aijes-7165	180	9	the	the	DET
aijes-7165	180	10	bootstrapping	bootstrappe	VERB
aijes-7165	180	11	and	and	CCONJ
aijes-7165	180	12	structural	structural	ADJ
aijes-7165	180	13	model	model	NOUN
aijes-7165	180	14	demonstrate	demonstrate	VERB
aijes-7165	180	15	how	how	SCONJ
aijes-7165	180	16	different	different	ADJ
aijes-7165	180	17	management	management	NOUN
aijes-7165	180	18	accounting	accounting	NOUN
aijes-7165	180	19	techniques	technique	NOUN
aijes-7165	180	20	have	have	VERB
aijes-7165	180	21	a	a	DET
aijes-7165	180	22	major	major	ADJ
aijes-7165	180	23	impact	impact	NOUN
aijes-7165	180	24	on	on	ADP
aijes-7165	180	25	financial	financial	ADJ
aijes-7165	180	26	performance	performance	NOUN
aijes-7165	180	27	.	.	PUNCT
aijes-7165	181	1	strategic	strategic	ADJ
aijes-7165	181	2	management	management	NOUN
aijes-7165	181	3	accounting	accounting	NOUN
aijes-7165	181	4	analysis	analysis	NOUN
aijes-7165	181	5	has	have	VERB
aijes-7165	181	6	the	the	DET
aijes-7165	181	7	biggest	big	ADJ
aijes-7165	181	8	positive	positive	ADJ
aijes-7165	181	9	impact	impact	NOUN
aijes-7165	181	10	on	on	ADP
aijes-7165	181	11	financial	financial	ADJ
aijes-7165	181	12	performance	performance	NOUN
aijes-7165	181	13	,	,	PUNCT
aijes-7165	181	14	followed	follow	VERB
aijes-7165	181	15	by	by	ADP
aijes-7165	181	16	information	information	NOUN
aijes-7165	181	17	for	for	ADP
aijes-7165	181	18	decision	decision	NOUN
aijes-7165	181	19	-	-	PUNCT
aijes-7165	181	20	making	making	NOUN
aijes-7165	181	21	,	,	PUNCT
aijes-7165	181	22	costing	cost	VERB
aijes-7165	181	23	systems	system	NOUN
aijes-7165	181	24	,	,	PUNCT
aijes-7165	181	25	performance	performance	NOUN
aijes-7165	181	26	assessment	assessment	NOUN
aijes-7165	181	27	systems	system	NOUN
aijes-7165	181	28	,	,	PUNCT
aijes-7165	181	29	and	and	CCONJ
aijes-7165	181	30	budgeting	budgeting	NOUN
aijes-7165	181	31	systems	system	NOUN
aijes-7165	181	32	.	.	PUNCT
aijes-7165	182	1	this	this	PRON
aijes-7165	182	2	indicates	indicate	VERB
aijes-7165	182	3	that	that	SCONJ
aijes-7165	182	4	the	the	DET
aijes-7165	182	5	model	model	NOUN
aijes-7165	182	6	has	have	VERB
aijes-7165	182	7	good	good	ADJ
aijes-7165	182	8	explanatory	explanatory	ADJ
aijes-7165	182	9	power	power	NOUN
aijes-7165	182	10	.	.	PUNCT
aijes-7165	183	1	similar	similar	ADJ
aijes-7165	183	2	results	result	NOUN
aijes-7165	183	3	were	be	AUX
aijes-7165	183	4	found	find	VERB
aijes-7165	183	5	in	in	ADP
aijes-7165	183	6	other	other	ADJ
aijes-7165	183	7	studies	study	NOUN
aijes-7165	183	8	(	(	PUNCT
aijes-7165	183	9	adu	adu	ADJ
aijes-7165	183	10	-	-	PUNCT
aijes-7165	183	11	gyamfi	gyamfi	PROPN
aijes-7165	183	12	&	&	CCONJ
aijes-7165	183	13	chipwere	chipwere	NOUN
aijes-7165	183	14	,	,	PUNCT
aijes-7165	183	15	2020	2020	NUM
aijes-7165	183	16	;	;	PUNCT
aijes-7165	183	17	alleyne	alleyne	PROPN
aijes-7165	183	18	&	&	CCONJ
aijes-7165	183	19	weekes	weekes	PROPN
aijes-7165	183	20	-	-	PUNCT
aijes-7165	183	21	marshall	marshall	PROPN
aijes-7165	183	22	,	,	PUNCT
aijes-7165	183	23	2011	2011	NUM
aijes-7165	183	24	;	;	PUNCT
aijes-7165	183	25	mohomed	mohome	VERB
aijes-7165	183	26	,	,	PUNCT
aijes-7165	183	27	2021	2021	NUM
aijes-7165	183	28	;	;	PUNCT
aijes-7165	183	29	hapuarachchi	hapuarachchi	NOUN
aijes-7165	183	30	,	,	PUNCT
aijes-7165	183	31	2019	2019	NUM
aijes-7165	183	32	)	)	PUNCT
aijes-7165	183	33	,	,	PUNCT
aijes-7165	183	34	where	where	SCONJ
aijes-7165	183	35	all	all	DET
aijes-7165	183	36	researchers	researcher	NOUN
aijes-7165	183	37	have	have	AUX
aijes-7165	183	38	found	find	VERB
aijes-7165	183	39	a	a	DET
aijes-7165	183	40	positive	positive	ADJ
aijes-7165	183	41	association	association	NOUN
aijes-7165	183	42	between	between	ADP
aijes-7165	183	43	smaas	smaas	NOUN
aijes-7165	183	44	and	and	CCONJ
aijes-7165	183	45	financial	financial	ADJ
aijes-7165	183	46	performance	performance	NOUN
aijes-7165	183	47	:	:	PUNCT
aijes-7165	183	48	that	that	PRON
aijes-7165	183	49	means	mean	VERB
aijes-7165	183	50	the	the	DET
aijes-7165	183	51	financial	financial	ADJ
aijes-7165	183	52	performance	performance	NOUN
aijes-7165	183	53	of	of	ADP
aijes-7165	183	54	companies	company	NOUN
aijes-7165	183	55	has	have	AUX
aijes-7165	183	56	increased	increase	VERB
aijes-7165	183	57	with	with	ADP
aijes-7165	183	58	the	the	DET
aijes-7165	183	59	adoption	adoption	NOUN
aijes-7165	183	60	of	of	ADP
aijes-7165	183	61	smaas	smaas	NOUN
aijes-7165	183	62	.	.	PUNCT
aijes-7165	184	1	although	although	SCONJ
aijes-7165	184	2	the	the	DET
aijes-7165	184	3	majority	majority	NOUN
aijes-7165	184	4	of	of	ADP
aijes-7165	184	5	the	the	DET
aijes-7165	184	6	correlations	correlation	NOUN
aijes-7165	184	7	are	be	AUX
aijes-7165	184	8	positive	positive	ADJ
aijes-7165	184	9	overall	overall	ADJ
aijes-7165	184	10	,	,	PUNCT
aijes-7165	184	11	the	the	DET
aijes-7165	184	12	negative	negative	ADJ
aijes-7165	184	13	correlation	correlation	NOUN
aijes-7165	184	14	between	between	ADP
aijes-7165	184	15	financial	financial	ADJ
aijes-7165	184	16	performance	performance	NOUN
aijes-7165	184	17	and	and	CCONJ
aijes-7165	184	18	decision	decision	NOUN
aijes-7165	184	19	-	-	PUNCT
aijes-7165	184	20	making	make	VERB
aijes-7165	184	21	information	information	NOUN
aijes-7165	184	22	raises	raise	VERB
aijes-7165	184	23	the	the	DET
aijes-7165	184	24	possibility	possibility	NOUN
aijes-7165	184	25	that	that	SCONJ
aijes-7165	184	26	performance	performance	NOUN
aijes-7165	184	27	may	may	AUX
aijes-7165	184	28	be	be	AUX
aijes-7165	184	29	momentarily	momentarily	ADV
aijes-7165	184	30	hampered	hamper	VERB
aijes-7165	184	31	by	by	ADP
aijes-7165	184	32	the	the	DET
aijes-7165	184	33	initial	initial	ADJ
aijes-7165	184	34	expenses	expense	NOUN
aijes-7165	184	35	of	of	ADP
aijes-7165	184	36	decision	decision	NOUN
aijes-7165	184	37	-	-	PUNCT
aijes-7165	184	38	making	making	NOUN
aijes-7165	184	39	.	.	PUNCT
aijes-7165	185	1	other	other	ADJ
aijes-7165	185	2	similar	similar	ADJ
aijes-7165	185	3	studies	study	NOUN
aijes-7165	185	4	found	find	VERB
aijes-7165	185	5	positive	positive	ADJ
aijes-7165	185	6	findings	finding	NOUN
aijes-7165	185	7	between	between	ADP
aijes-7165	185	8	decision	decision	NOUN
aijes-7165	185	9	-	-	PUNCT
aijes-7165	185	10	making	make	VERB
aijes-7165	185	11	and	and	CCONJ
aijes-7165	185	12	financial	financial	ADJ
aijes-7165	185	13	performance	performance	NOUN
aijes-7165	185	14	(	(	PUNCT
aijes-7165	185	15	adu	adu	ADJ
aijes-7165	185	16	-	-	PUNCT
aijes-7165	185	17	gyamfi	gyamfi	PROPN
aijes-7165	185	18	&	&	CCONJ
aijes-7165	185	19	chipwere	chipwere	NOUN
aijes-7165	185	20	,	,	PUNCT
aijes-7165	185	21	2020	2020	NUM
aijes-7165	185	22	;	;	PUNCT
aijes-7165	185	23	hapuarachchi	hapuarachchi	NOUN
aijes-7165	185	24	,	,	PUNCT
aijes-7165	185	25	2019	2019	NUM
aijes-7165	185	26	)	)	PUNCT
aijes-7165	185	27	,	,	PUNCT
aijes-7165	185	28	identifying	identify	VERB
aijes-7165	185	29	companies	company	NOUN
aijes-7165	185	30	which	which	PRON
aijes-7165	185	31	utilized	utilize	VERB
aijes-7165	185	32	idm	idm	NOUN
aijes-7165	185	33	have	have	AUX
aijes-7165	185	34	ended	end	VERB
aijes-7165	185	35	up	up	ADP
aijes-7165	185	36	with	with	ADP
aijes-7165	185	37	higher	high	ADJ
aijes-7165	185	38	financial	financial	ADJ
aijes-7165	185	39	performances	performance	NOUN
aijes-7165	185	40	.	.	PUNCT
aijes-7165	186	1	the	the	DET
aijes-7165	186	2	results	result	NOUN
aijes-7165	186	3	highlight	highlight	VERB
aijes-7165	186	4	how	how	SCONJ
aijes-7165	186	5	crucial	crucial	ADJ
aijes-7165	186	6	sound	sound	ADJ
aijes-7165	186	7	strategic	strategic	ADJ
aijes-7165	186	8	,	,	PUNCT
aijes-7165	186	9	and	and	CCONJ
aijes-7165	186	10	long	long	ADJ
aijes-7165	186	11	-	-	PUNCT
aijes-7165	186	12	term	term	NOUN
aijes-7165	186	13	strategies	strategy	NOUN
aijes-7165	186	14	are	be	AUX
aijes-7165	186	15	to	to	ADP
aijes-7165	186	16	achieving	achieve	VERB
aijes-7165	186	17	financial	financial	ADJ
aijes-7165	186	18	success	success	NOUN
aijes-7165	186	19	.	.	PUNCT
aijes-7165	187	1	managerial	managerial	ADJ
aijes-7165	187	2	accounting	accounting	NOUN
aijes-7165	187	3	skills	skill	NOUN
aijes-7165	187	4	,	,	PUNCT
aijes-7165	187	5	streamline	streamline	VERB
aijes-7165	187	6	decision	decision	NOUN
aijes-7165	187	7	-	-	PUNCT
aijes-7165	187	8	making	making	NOUN
aijes-7165	187	9	and	and	CCONJ
aijes-7165	187	10	guarantee	guarantee	VERB
aijes-7165	187	11	that	that	SCONJ
aijes-7165	187	12	their	their	PRON
aijes-7165	187	13	budgeting	budgeting	NOUN
aijes-7165	187	14	,	,	PUNCT
aijes-7165	187	15	performance	performance	NOUN
aijes-7165	187	16	evaluation	evaluation	NOUN
aijes-7165	187	17	,	,	PUNCT
aijes-7165	187	18	and	and	CCONJ
aijes-7165	187	19	costing	cost	VERB
aijes-7165	187	20	systems	system	NOUN
aijes-7165	187	21	are	be	AUX
aijes-7165	187	22	effectively	effectively	ADV
aijes-7165	187	23	synchronized	synchronize	VERB
aijes-7165	187	24	to	to	PART
aijes-7165	187	25	maintain	maintain	VERB
aijes-7165	187	26	long	long	ADJ
aijes-7165	187	27	-	-	PUNCT
aijes-7165	187	28	term	term	NOUN
aijes-7165	187	29	profitability	profitability	NOUN
aijes-7165	187	30	.	.	PUNCT
aijes-7165	188	1	these	these	DET
aijes-7165	188	2	results	result	NOUN
aijes-7165	188	3	help	help	VERB
aijes-7165	188	4	maximise	maximise	VERB
aijes-7165	188	5	the	the	DET
aijes-7165	188	6	internal	internal	ADJ
aijes-7165	188	7	validity	validity	NOUN
aijes-7165	188	8	of	of	ADP
aijes-7165	188	9	this	this	DET
aijes-7165	188	10	study	study	NOUN
aijes-7165	188	11	so	so	SCONJ
aijes-7165	188	12	that	that	SCONJ
aijes-7165	188	13	the	the	DET
aijes-7165	188	14	findings	finding	NOUN
aijes-7165	188	15	are	be	AUX
aijes-7165	188	16	reliable	reliable	ADJ
aijes-7165	188	17	and	and	CCONJ
aijes-7165	188	18	valid	valid	ADJ
aijes-7165	188	19	.	.	PUNCT
aijes-7165	189	1	one	one	NUM
aijes-7165	189	2	of	of	ADP
aijes-7165	189	3	the	the	DET
aijes-7165	189	4	notable	notable	ADJ
aijes-7165	189	5	findings	finding	NOUN
aijes-7165	189	6	of	of	ADP
aijes-7165	189	7	the	the	DET
aijes-7165	189	8	studies	study	NOUN
aijes-7165	189	9	covered	cover	VERB
aijes-7165	189	10	in	in	ADP
aijes-7165	189	11	this	this	DET
aijes-7165	189	12	research	research	NOUN
aijes-7165	189	13	is	be	AUX
aijes-7165	189	14	that	that	SCONJ
aijes-7165	189	15	the	the	DET
aijes-7165	189	16	use	use	NOUN
aijes-7165	189	17	of	of	ADP
aijes-7165	189	18	management	management	NOUN
aijes-7165	189	19	accounting	accounting	NOUN
aijes-7165	189	20	practices	practice	NOUN
aijes-7165	189	21	,	,	PUNCT
aijes-7165	189	22	including	include	VERB
aijes-7165	189	23	sma	sma	NOUN
aijes-7165	189	24	,	,	PUNCT
aijes-7165	189	25	can	can	AUX
aijes-7165	189	26	increase	increase	VERB
aijes-7165	189	27	the	the	DET
aijes-7165	189	28	company	company	NOUN
aijes-7165	189	29	’s	’s	PART
aijes-7165	189	30	financial	financial	ADJ
aijes-7165	189	31	performance	performance	NOUN
aijes-7165	189	32	and	and	CCONJ
aijes-7165	189	33	need	need	VERB
aijes-7165	189	34	to	to	PART
aijes-7165	189	35	incorporate	incorporate	VERB
aijes-7165	189	36	enhanced	enhanced	ADJ
aijes-7165	189	37	economic	economic	ADJ
aijes-7165	189	38	estimate	estimate	NOUN
aijes-7165	189	39	approaches	approach	NOUN
aijes-7165	189	40	,	,	PUNCT
aijes-7165	189	41	budgeting	budgeting	NOUN
aijes-7165	189	42	and	and	CCONJ
aijes-7165	189	43	performance	performance	NOUN
aijes-7165	189	44	assessment	assessment	NOUN
aijes-7165	189	45	tools	tool	NOUN
aijes-7165	189	46	for	for	ADP
aijes-7165	189	47	enhanced	enhanced	ADJ
aijes-7165	189	48	imagining	imagining	NOUN
aijes-7165	189	49	and	and	CCONJ
aijes-7165	189	50	resource	resource	NOUN
aijes-7165	189	51	allocation	allocation	NOUN
aijes-7165	189	52	.	.	PUNCT
aijes-7165	190	1	it	it	PRON
aijes-7165	190	2	also	also	ADV
aijes-7165	190	3	stresses	stress	VERB
aijes-7165	190	4	a	a	DET
aijes-7165	190	5	call	call	NOUN
aijes-7165	190	6	for	for	SCONJ
aijes-7165	190	7	the	the	DET
aijes-7165	190	8	management	management	NOUN
aijes-7165	190	9	accountants	accountant	NOUN
aijes-7165	190	10	to	to	PART
aijes-7165	190	11	integrate	integrate	VERB
aijes-7165	190	12	with	with	ADP
aijes-7165	190	13	other	other	ADJ
aijes-7165	190	14	organizational	organizational	ADJ
aijes-7165	190	15	segments	segment	NOUN
aijes-7165	190	16	like	like	ADP
aijes-7165	190	17	the	the	DET
aijes-7165	190	18	marketing	marketing	NOUN
aijes-7165	190	19	,	,	PUNCT
aijes-7165	190	20	operations	operation	NOUN
aijes-7165	190	21	and	and	CCONJ
aijes-7165	190	22	human	human	ADJ
aijes-7165	190	23	resource	resource	NOUN
aijes-7165	190	24	segments	segment	NOUN
aijes-7165	190	25	to	to	PART
aijes-7165	190	26	enhance	enhance	VERB
aijes-7165	190	27	the	the	DET
aijes-7165	190	28	overall	overall	ADJ
aijes-7165	190	29	imprint	imprint	NOUN
aijes-7165	190	30	of	of	ADP
aijes-7165	190	31	the	the	DET
aijes-7165	190	32	management	management	NOUN
aijes-7165	190	33	accounting	accounting	NOUN
aijes-7165	190	34	practices	practice	NOUN
aijes-7165	190	35	.	.	PUNCT
aijes-7165	191	1	in	in	ADP
aijes-7165	191	2	addition	addition	NOUN
aijes-7165	191	3	,	,	PUNCT
aijes-7165	191	4	the	the	DET
aijes-7165	191	5	research	research	NOUN
aijes-7165	191	6	has	have	VERB
aijes-7165	191	7	important	important	ADJ
aijes-7165	191	8	implications	implication	NOUN
aijes-7165	191	9	for	for	ADP
aijes-7165	191	10	financial	financial	ADJ
aijes-7165	191	11	managers	manager	NOUN
aijes-7165	191	12	,	,	PUNCT
aijes-7165	191	13	management	management	NOUN
aijes-7165	191	14	accountants	accountant	NOUN
aijes-7165	191	15	,	,	PUNCT
aijes-7165	191	16	organisational	organisational	ADJ
aijes-7165	191	17	leaders	leader	NOUN
aijes-7165	191	18	,	,	PUNCT
aijes-7165	191	19	academicians	academician	NOUN
aijes-7165	191	20	,	,	PUNCT
aijes-7165	191	21	and	and	CCONJ
aijes-7165	191	22	policymakers	policymaker	NOUN
aijes-7165	191	23	.	.	PUNCT
aijes-7165	192	1	it	it	PRON
aijes-7165	192	2	offers	offer	VERB
aijes-7165	192	3	navodani	navodani	PROPN
aijes-7165	192	4	indunil	indunil	PROPN
aijes-7165	192	5	yapa	yapa	PROPN
aijes-7165	192	6	,	,	PUNCT
aijes-7165	192	7	niluka	niluka	PROPN
aijes-7165	192	8	rajakaruna	rajakaruna	PROPN
aijes-7165	192	9	,	,	PUNCT
aijes-7165	192	10	hiranya	hiranya	PROPN
aijes-7165	192	11	dissanayake	dissanayake	NOUN
aijes-7165	192	12	367	367	NUM
aijes-7165	192	13	potential	potential	ADJ
aijes-7165	192	14	insights	insight	NOUN
aijes-7165	192	15	into	into	ADP
aijes-7165	192	16	the	the	DET
aijes-7165	192	17	ways	way	NOUN
aijes-7165	192	18	that	that	PRON
aijes-7165	192	19	managers	manager	NOUN
aijes-7165	192	20	of	of	ADP
aijes-7165	192	21	financial	financial	ADJ
aijes-7165	192	22	institutions	institution	NOUN
aijes-7165	192	23	can	can	AUX
aijes-7165	192	24	manage	manage	VERB
aijes-7165	192	25	their	their	PRON
aijes-7165	192	26	institutions	institution	NOUN
aijes-7165	192	27	in	in	ADP
aijes-7165	192	28	accordance	accordance	NOUN
aijes-7165	192	29	with	with	ADP
aijes-7165	192	30	generally	generally	ADV
aijes-7165	192	31	accepted	accept	VERB
aijes-7165	192	32	principles	principle	NOUN
aijes-7165	192	33	in	in	ADP
aijes-7165	192	34	management	management	NOUN
aijes-7165	192	35	accounting	account	VERB
aijes-7165	192	36	in	in	ADP
aijes-7165	192	37	order	order	NOUN
aijes-7165	192	38	to	to	PART
aijes-7165	192	39	make	make	VERB
aijes-7165	192	40	sound	sound	ADJ
aijes-7165	192	41	strategic	strategic	ADJ
aijes-7165	192	42	purposes	purpose	NOUN
aijes-7165	192	43	in	in	ADP
aijes-7165	192	44	the	the	DET
aijes-7165	192	45	establishments	establishment	NOUN
aijes-7165	192	46	.	.	PUNCT
aijes-7165	193	1	it	it	PRON
aijes-7165	193	2	also	also	ADV
aijes-7165	193	3	postulates	postulate	VERB
aijes-7165	193	4	that	that	SCONJ
aijes-7165	193	5	there	there	PRON
aijes-7165	193	6	is	be	VERB
aijes-7165	193	7	a	a	DET
aijes-7165	193	8	need	need	NOUN
aijes-7165	193	9	for	for	SCONJ
aijes-7165	193	10	continuous	continuous	ADJ
aijes-7165	193	11	professional	professional	ADJ
aijes-7165	193	12	development	development	NOUN
aijes-7165	193	13	of	of	ADP
aijes-7165	193	14	management	management	NOUN
aijes-7165	193	15	accountants	accountant	NOUN
aijes-7165	193	16	to	to	PART
aijes-7165	193	17	point	point	VERB
aijes-7165	193	18	towards	towards	ADP
aijes-7165	193	19	effective	effective	ADJ
aijes-7165	193	20	practice	practice	NOUN
aijes-7165	193	21	concerning	concern	VERB
aijes-7165	193	22	current	current	ADJ
aijes-7165	193	23	trends	trend	NOUN
aijes-7165	193	24	and	and	CCONJ
aijes-7165	193	25	practices	practice	NOUN
aijes-7165	193	26	.	.	PUNCT
aijes-7165	194	1	through	through	ADP
aijes-7165	194	2	training	training	NOUN
aijes-7165	194	3	and	and	CCONJ
aijes-7165	194	4	developing	develop	VERB
aijes-7165	194	5	the	the	DET
aijes-7165	194	6	personnel	personnel	NOUN
aijes-7165	194	7	and	and	CCONJ
aijes-7165	194	8	promoting	promote	VERB
aijes-7165	194	9	cooperation	cooperation	NOUN
aijes-7165	194	10	between	between	ADP
aijes-7165	194	11	departments	department	NOUN
aijes-7165	194	12	,	,	PUNCT
aijes-7165	194	13	manufacturing	manufacturing	NOUN
aijes-7165	194	14	organizations	organization	NOUN
aijes-7165	194	15	may	may	AUX
aijes-7165	194	16	increase	increase	VERB
aijes-7165	194	17	financial	financial	ADJ
aijes-7165	194	18	results	result	NOUN
aijes-7165	194	19	and	and	CCONJ
aijes-7165	194	20	make	make	VERB
aijes-7165	194	21	better	well	ADJ
aijes-7165	194	22	decisions	decision	NOUN
aijes-7165	194	23	.	.	PUNCT
aijes-7165	195	1	it	it	PRON
aijes-7165	195	2	also	also	ADV
aijes-7165	195	3	underlines	underline	VERB
aijes-7165	195	4	the	the	DET
aijes-7165	195	5	importance	importance	NOUN
aijes-7165	195	6	of	of	ADP
aijes-7165	195	7	creating	create	VERB
aijes-7165	195	8	an	an	DET
aijes-7165	195	9	organisational	organisational	ADJ
aijes-7165	195	10	culture	culture	NOUN
aijes-7165	195	11	more	more	ADV
aijes-7165	195	12	supportive	supportive	ADJ
aijes-7165	195	13	of	of	ADP
aijes-7165	195	14	the	the	DET
aijes-7165	195	15	rational	rational	ADJ
aijes-7165	195	16	use	use	NOUN
aijes-7165	195	17	of	of	ADP
aijes-7165	195	18	financial	financial	ADJ
aijes-7165	195	19	data	datum	NOUN
aijes-7165	195	20	within	within	ADP
aijes-7165	195	21	the	the	DET
aijes-7165	195	22	context	context	NOUN
aijes-7165	195	23	of	of	ADP
aijes-7165	195	24	the	the	DET
aijes-7165	195	25	enterprise	enterprise	NOUN
aijes-7165	195	26	at	at	ADP
aijes-7165	195	27	various	various	ADJ
aijes-7165	195	28	tiers	tier	NOUN
aijes-7165	195	29	.	.	PUNCT
aijes-7165	196	1	such	such	DET
aijes-7165	196	2	an	an	DET
aijes-7165	196	3	approach	approach	NOUN
aijes-7165	196	4	will	will	AUX
aijes-7165	196	5	assist	assist	VERB
aijes-7165	196	6	firms	firm	NOUN
aijes-7165	196	7	in	in	ADP
aijes-7165	196	8	the	the	DET
aijes-7165	196	9	strengthening	strengthening	NOUN
aijes-7165	196	10	of	of	ADP
aijes-7165	196	11	their	their	PRON
aijes-7165	196	12	capacity	capacity	NOUN
aijes-7165	196	13	to	to	PART
aijes-7165	196	14	adapt	adapt	VERB
aijes-7165	196	15	to	to	ADP
aijes-7165	196	16	the	the	DET
aijes-7165	196	17	volatile	volatile	ADJ
aijes-7165	196	18	business	business	NOUN
aijes-7165	196	19	environments	environment	NOUN
aijes-7165	196	20	and	and	CCONJ
aijes-7165	196	21	in	in	ADP
aijes-7165	196	22	the	the	DET
aijes-7165	196	23	subsequent	subsequent	ADJ
aijes-7165	196	24	facilitation	facilitation	NOUN
aijes-7165	196	25	of	of	ADP
aijes-7165	196	26	organisational	organisational	ADJ
aijes-7165	196	27	efficiency	efficiency	NOUN
aijes-7165	196	28	.	.	PUNCT
aijes-7165	197	1	in	in	ADP
aijes-7165	197	2	addition	addition	NOUN
aijes-7165	197	3	,	,	PUNCT
aijes-7165	197	4	it	it	PRON
aijes-7165	197	5	advises	advise	VERB
aijes-7165	197	6	that	that	SCONJ
aijes-7165	197	7	policy	policy	NOUN
aijes-7165	197	8	makers	maker	NOUN
aijes-7165	197	9	should	should	AUX
aijes-7165	197	10	formulate	formulate	VERB
aijes-7165	197	11	a	a	DET
aijes-7165	197	12	legal	legal	ADJ
aijes-7165	197	13	environment	environment	NOUN
aijes-7165	197	14	in	in	ADP
aijes-7165	197	15	which	which	PRON
aijes-7165	197	16	companies	company	NOUN
aijes-7165	197	17	practice	practice	VERB
aijes-7165	197	18	sound	sound	NOUN
aijes-7165	197	19	management	management	NOUN
aijes-7165	197	20	accounting	accounting	NOUN
aijes-7165	197	21	based	base	VERB
aijes-7165	197	22	on	on	ADP
aijes-7165	197	23	accountability	accountability	NOUN
aijes-7165	197	24	and	and	CCONJ
aijes-7165	197	25	corporate	corporate	ADJ
aijes-7165	197	26	financial	financial	ADJ
aijes-7165	197	27	reporting	reporting	NOUN
aijes-7165	197	28	.	.	PUNCT
aijes-7165	198	1	the	the	DET
aijes-7165	198	2	research	research	NOUN
aijes-7165	198	3	was	be	AUX
aijes-7165	198	4	conducted	conduct	VERB
aijes-7165	198	5	only	only	ADV
aijes-7165	198	6	on	on	ADP
aijes-7165	198	7	sri	sri	PROPN
aijes-7165	198	8	lankan	lankan	PROPN
aijes-7165	198	9	listed	list	VERB
aijes-7165	198	10	manufacturing	manufacturing	NOUN
aijes-7165	198	11	companies	company	NOUN
aijes-7165	198	12	which	which	PRON
aijes-7165	198	13	restricts	restrict	VERB
aijes-7165	198	14	the	the	DET
aijes-7165	198	15	study	study	NOUN
aijes-7165	198	16	to	to	ADP
aijes-7165	198	17	some	some	DET
aijes-7165	198	18	extent	extent	NOUN
aijes-7165	198	19	to	to	ADP
aijes-7165	198	20	the	the	DET
aijes-7165	198	21	results	result	NOUN
aijes-7165	198	22	of	of	ADP
aijes-7165	198	23	other	other	ADJ
aijes-7165	198	24	industries	industry	NOUN
aijes-7165	198	25	or	or	CCONJ
aijes-7165	198	26	nonlisted	nonliste	VERB
aijes-7165	198	27	companies	company	NOUN
aijes-7165	198	28	.	.	PUNCT
aijes-7165	199	1	the	the	DET
aijes-7165	199	2	analysis	analysis	NOUN
aijes-7165	199	3	was	be	AUX
aijes-7165	199	4	based	base	VERB
aijes-7165	199	5	on	on	ADP
aijes-7165	199	6	the	the	DET
aijes-7165	199	7	self	self	NOUN
aijes-7165	199	8	-	-	PUNCT
aijes-7165	199	9	completion	completion	NOUN
aijes-7165	199	10	questionnaire	questionnaire	NOUN
aijes-7165	199	11	data	datum	NOUN
aijes-7165	199	12	,	,	PUNCT
aijes-7165	199	13	which	which	PRON
aijes-7165	199	14	risks	risk	NOUN
aijes-7165	199	15	contain	contain	VERB
aijes-7165	199	16	bias	bias	NOUN
aijes-7165	199	17	and	and	CCONJ
aijes-7165	199	18	the	the	DET
aijes-7165	199	19	cross	cross	ADJ
aijes-7165	199	20	-	-	ADJ
aijes-7165	199	21	sectional	sectional	ADJ
aijes-7165	199	22	research	research	NOUN
aijes-7165	199	23	method	method	NOUN
aijes-7165	199	24	does	do	AUX
aijes-7165	199	25	not	not	PART
aijes-7165	199	26	take	take	VERB
aijes-7165	199	27	into	into	ADP
aijes-7165	199	28	account	account	NOUN
aijes-7165	199	29	the	the	DET
aijes-7165	199	30	dynamic	dynamic	ADJ
aijes-7165	199	31	changes	change	NOUN
aijes-7165	199	32	in	in	ADP
aijes-7165	199	33	the	the	DET
aijes-7165	199	34	management	management	NOUN
aijes-7165	199	35	accounting	accounting	NOUN
aijes-7165	199	36	practices	practice	NOUN
aijes-7165	199	37	.	.	PUNCT
aijes-7165	200	1	in	in	ADP
aijes-7165	200	2	addition	addition	NOUN
aijes-7165	200	3	,	,	PUNCT
aijes-7165	200	4	the	the	DET
aijes-7165	200	5	study	study	NOUN
aijes-7165	200	6	mainly	mainly	ADV
aijes-7165	200	7	relied	rely	VERB
aijes-7165	200	8	on	on	ADP
aijes-7165	200	9	a	a	DET
aijes-7165	200	10	quantitative	quantitative	ADJ
aijes-7165	200	11	approach	approach	NOUN
aijes-7165	200	12	which	which	PRON
aijes-7165	200	13	might	might	AUX
aijes-7165	200	14	not	not	PART
aijes-7165	200	15	capture	capture	VERB
aijes-7165	200	16	the	the	DET
aijes-7165	200	17	qualitative	qualitative	ADJ
aijes-7165	200	18	elements	element	NOUN
aijes-7165	200	19	relating	relate	VERB
aijes-7165	200	20	to	to	ADP
aijes-7165	200	21	the	the	DET
aijes-7165	200	22	management	management	NOUN
aijes-7165	200	23	accounting	accounting	NOUN
aijes-7165	200	24	practices	practice	NOUN
aijes-7165	200	25	,	,	PUNCT
aijes-7165	200	26	which	which	PRON
aijes-7165	200	27	includes	include	VERB
aijes-7165	200	28	culture	culture	NOUN
aijes-7165	200	29	and	and	CCONJ
aijes-7165	200	30	leadership	leadership	NOUN
aijes-7165	200	31	to	to	PART
aijes-7165	200	32	name	name	VERB
aijes-7165	200	33	but	but	CCONJ
aijes-7165	200	34	a	a	DET
aijes-7165	200	35	few	few	ADJ
aijes-7165	200	36	.	.	PUNCT
aijes-7165	201	1	the	the	DET
aijes-7165	201	2	several	several	ADJ
aijes-7165	201	3	recommendations	recommendation	NOUN
aijes-7165	201	4	mentioned	mention	VERB
aijes-7165	201	5	below	below	ADV
aijes-7165	201	6	are	be	AUX
aijes-7165	201	7	the	the	DET
aijes-7165	201	8	results	result	NOUN
aijes-7165	201	9	of	of	ADP
aijes-7165	201	10	the	the	DET
aijes-7165	201	11	research	research	NOUN
aijes-7165	201	12	,	,	PUNCT
aijes-7165	201	13	which	which	PRON
aijes-7165	201	14	should	should	AUX
aijes-7165	201	15	be	be	AUX
aijes-7165	201	16	implemented	implement	VERB
aijes-7165	201	17	to	to	PART
aijes-7165	201	18	improve	improve	VERB
aijes-7165	201	19	management	management	NOUN
aijes-7165	201	20	accounting	accounting	NOUN
aijes-7165	201	21	practices	practice	NOUN
aijes-7165	201	22	and	and	CCONJ
aijes-7165	201	23	manufacturing	manufacturing	NOUN
aijes-7165	201	24	companies	company	NOUN
aijes-7165	201	25	'	'	PART
aijes-7165	201	26	financial	financial	ADJ
aijes-7165	201	27	performance	performance	NOUN
aijes-7165	201	28	:	:	PUNCT
aijes-7165	201	29	the	the	DET
aijes-7165	201	30	business	business	NOUN
aijes-7165	201	31	needs	need	VERB
aijes-7165	201	32	to	to	PART
aijes-7165	201	33	use	use	VERB
aijes-7165	201	34	technology	technology	NOUN
aijes-7165	201	35	by	by	ADP
aijes-7165	201	36	investing	invest	VERB
aijes-7165	201	37	in	in	ADP
aijes-7165	201	38	modern	modern	ADJ
aijes-7165	201	39	accounting	accounting	NOUN
aijes-7165	201	40	software	software	NOUN
aijes-7165	201	41	and	and	CCONJ
aijes-7165	201	42	making	make	VERB
aijes-7165	201	43	use	use	NOUN
aijes-7165	201	44	of	of	ADP
aijes-7165	201	45	data	datum	NOUN
aijes-7165	201	46	analytics	analytic	NOUN
aijes-7165	201	47	.	.	PUNCT
aijes-7165	202	1	a	a	DET
aijes-7165	202	2	culture	culture	NOUN
aijes-7165	202	3	of	of	ADP
aijes-7165	202	4	collaboration	collaboration	NOUN
aijes-7165	202	5	should	should	AUX
aijes-7165	202	6	be	be	AUX
aijes-7165	202	7	fostered	foster	VERB
aijes-7165	202	8	by	by	ADP
aijes-7165	202	9	the	the	DET
aijes-7165	202	10	organization	organization	NOUN
aijes-7165	202	11	through	through	ADP
aijes-7165	202	12	cross	cross	ADJ
aijes-7165	202	13	-	-	ADJ
aijes-7165	202	14	functional	functional	ADJ
aijes-7165	202	15	teams	team	NOUN
aijes-7165	202	16	and	and	CCONJ
aijes-7165	202	17	regular	regular	ADJ
aijes-7165	202	18	communication	communication	NOUN
aijes-7165	202	19	channels	channel	NOUN
aijes-7165	202	20	.	.	PUNCT
aijes-7165	203	1	performance	performance	NOUN
aijes-7165	203	2	evaluation	evaluation	NOUN
aijes-7165	203	3	should	should	AUX
aijes-7165	203	4	be	be	AUX
aijes-7165	203	5	appropriately	appropriately	ADV
aijes-7165	203	6	prioritized	prioritize	VERB
aijes-7165	203	7	by	by	ADP
aijes-7165	203	8	the	the	DET
aijes-7165	203	9	organization	organization	NOUN
aijes-7165	203	10	through	through	ADP
aijes-7165	203	11	the	the	DET
aijes-7165	203	12	use	use	NOUN
aijes-7165	203	13	of	of	ADP
aijes-7165	203	14	clear	clear	ADJ
aijes-7165	203	15	performance	performance	NOUN
aijes-7165	203	16	metrics	metric	NOUN
aijes-7165	203	17	and	and	CCONJ
aijes-7165	203	18	regular	regular	ADJ
aijes-7165	203	19	performance	performance	NOUN
aijes-7165	203	20	reviews	review	NOUN
aijes-7165	203	21	.	.	PUNCT
aijes-7165	204	1	the	the	DET
aijes-7165	204	2	organization	organization	NOUN
aijes-7165	204	3	may	may	AUX
aijes-7165	204	4	improve	improve	VERB
aijes-7165	204	5	training	training	NOUN
aijes-7165	204	6	and	and	CCONJ
aijes-7165	204	7	development	development	NOUN
aijes-7165	204	8	programs	program	NOUN
aijes-7165	204	9	by	by	ADP
aijes-7165	204	10	implementing	implement	VERB
aijes-7165	204	11	customized	customize	VERB
aijes-7165	204	12	training	training	NOUN
aijes-7165	204	13	initiatives	initiative	NOUN
aijes-7165	204	14	and	and	CCONJ
aijes-7165	204	15	supporting	support	VERB
aijes-7165	204	16	professional	professional	ADJ
aijes-7165	204	17	certifications	certification	NOUN
aijes-7165	204	18	.	.	PUNCT
aijes-7165	205	1	the	the	DET
aijes-7165	205	2	business	business	NOUN
aijes-7165	205	3	has	have	VERB
aijes-7165	205	4	to	to	PART
aijes-7165	205	5	create	create	VERB
aijes-7165	205	6	explicit	explicit	ADJ
aijes-7165	205	7	policies	policy	NOUN
aijes-7165	205	8	and	and	CCONJ
aijes-7165	205	9	processes	process	NOUN
aijes-7165	205	10	to	to	PART
aijes-7165	205	11	improve	improve	VERB
aijes-7165	205	12	its	its	PRON
aijes-7165	205	13	frameworks	framework	NOUN
aijes-7165	205	14	for	for	ADP
aijes-7165	205	15	management	management	NOUN
aijes-7165	205	16	accounting	accounting	NOUN
aijes-7165	205	17	.	.	PUNCT
aijes-7165	206	1	the	the	DET
aijes-7165	206	2	business	business	NOUN
aijes-7165	206	3	would	would	AUX
aijes-7165	206	4	have	have	VERB
aijes-7165	206	5	to	to	PART
aijes-7165	206	6	use	use	VERB
aijes-7165	206	7	a	a	DET
aijes-7165	206	8	balanced	balanced	ADJ
aijes-7165	206	9	scorecard	scorecard	NOUN
aijes-7165	206	10	methodology	methodology	NOUN
aijes-7165	206	11	,	,	PUNCT
aijes-7165	206	12	it	it	PRON
aijes-7165	206	13	is	be	AUX
aijes-7165	206	14	appropriate	appropriate	ADJ
aijes-7165	206	15	for	for	SCONJ
aijes-7165	206	16	the	the	DET
aijes-7165	206	17	company	company	NOUN
aijes-7165	206	18	to	to	PART
aijes-7165	206	19	focus	focus	VERB
aijes-7165	206	20	on	on	ADP
aijes-7165	206	21	ethical	ethical	ADJ
aijes-7165	206	22	practices	practice	NOUN
aijes-7165	206	23	by	by	ADP
aijes-7165	206	24	establishing	establish	VERB
aijes-7165	206	25	a	a	DET
aijes-7165	206	26	code	code	NOUN
aijes-7165	206	27	of	of	ADP
aijes-7165	206	28	ethics	ethic	NOUN
aijes-7165	206	29	and	and	CCONJ
aijes-7165	206	30	offering	offer	VERB
aijes-7165	206	31	ethics	ethic	NOUN
aijes-7165	206	32	training	training	NOUN
aijes-7165	206	33	.	.	PUNCT
aijes-7165	207	1	it	it	PRON
aijes-7165	207	2	is	be	AUX
aijes-7165	207	3	also	also	ADV
aijes-7165	207	4	appropriate	appropriate	ADJ
aijes-7165	207	5	for	for	SCONJ
aijes-7165	207	6	the	the	DET
aijes-7165	207	7	company	company	NOUN
aijes-7165	207	8	to	to	PART
aijes-7165	207	9	engage	engage	VERB
aijes-7165	207	10	stakeholders	stakeholder	NOUN
aijes-7165	207	11	through	through	ADP
aijes-7165	207	12	regular	regular	ADJ
aijes-7165	207	13	communication	communication	NOUN
aijes-7165	207	14	and	and	CCONJ
aijes-7165	207	15	involve	involve	VERB
aijes-7165	207	16	them	they	PRON
aijes-7165	207	17	in	in	ADP
aijes-7165	207	18	decision	decision	NOUN
aijes-7165	207	19	-	-	PUNCT
aijes-7165	207	20	making	make	VERB
aijes-7165	207	21	processes	process	NOUN
aijes-7165	207	22	.	.	PUNCT
aijes-7165	208	1	the	the	DET
aijes-7165	208	2	company	company	NOUN
aijes-7165	208	3	is	be	AUX
aijes-7165	208	4	appropriately	appropriately	ADV
aijes-7165	208	5	engaging	engage	VERB
aijes-7165	208	6	in	in	ADP
aijes-7165	208	7	continuous	continuous	ADJ
aijes-7165	208	8	improvement	improvement	NOUN
aijes-7165	208	9	with	with	ADP
aijes-7165	208	10	regular	regular	ADJ
aijes-7165	208	11	assessments	assessment	NOUN
aijes-7165	208	12	and	and	CCONJ
aijes-7165	208	13	fostering	foster	VERB
aijes-7165	208	14	a	a	DET
aijes-7165	208	15	culture	culture	NOUN
aijes-7165	208	16	of	of	ADP
aijes-7165	208	17	innovation	innovation	NOUN
aijes-7165	208	18	.	.	PUNCT
aijes-7165	209	1	references	reference	NOUN
aijes-7165	209	2	1	1	NUM
aijes-7165	209	3	.	.	PUNCT
aijes-7165	209	4	alleyne	alleyne	PROPN
aijes-7165	209	5	,	,	PUNCT
aijes-7165	209	6	p.	p.	NOUN
aijes-7165	209	7	,	,	PUNCT
aijes-7165	209	8	&	&	CCONJ
aijes-7165	209	9	weekes	weekes	PROPN
aijes-7165	209	10	-	-	PUNCT
aijes-7165	209	11	marshall	marshall	PROPN
aijes-7165	209	12	,	,	PUNCT
aijes-7165	209	13	d.	d.	PROPN
aijes-7165	209	14	(	(	PUNCT
aijes-7165	209	15	2011	2011	NUM
aijes-7165	209	16	)	)	PUNCT
aijes-7165	209	17	.	.	PUNCT
aijes-7165	210	1	an	an	DET
aijes-7165	210	2	exploratory	exploratory	ADJ
aijes-7165	210	3	study	study	NOUN
aijes-7165	210	4	of	of	ADP
aijes-7165	210	5	management	management	NOUN
aijes-7165	210	6	accounting	accounting	NOUN
aijes-7165	210	7	practices	practice	NOUN
aijes-7165	210	8	in	in	ADP
aijes-7165	210	9	manufacturing	manufacture	VERB
aijes-7165	210	10	companies	company	NOUN
aijes-7165	210	11	in	in	ADP
aijes-7165	210	12	barbados	barbado	NOUN
aijes-7165	210	13	.	.	PUNCT
aijes-7165	211	1	international	international	ADJ
aijes-7165	211	2	journal	journal	PROPN
aijes-7165	211	3	of	of	ADP
aijes-7165	211	4	business	business	NOUN
aijes-7165	211	5	and	and	CCONJ
aijes-7165	211	6	social	social	ADJ
aijes-7165	211	7	science	science	NOUN
aijes-7165	211	8	,	,	PUNCT
aijes-7165	211	9	2(9	2(9	NUM
aijes-7165	211	10	)	)	PUNCT
aijes-7165	211	11	,	,	PUNCT
aijes-7165	211	12	49–58	49–58	PROPN
aijes-7165	211	13	.	.	PUNCT
aijes-7165	212	1	http://ijbssnet.com/journal/index/361	http://ijbssnet.com/journal/index/361	PROPN
aijes-7165	212	2	2	2	X
aijes-7165	212	3	.	.	X
aijes-7165	212	4	almatarneh	almatarneh	PROPN
aijes-7165	212	5	,	,	PUNCT
aijes-7165	212	6	z.	z.	PROPN
aijes-7165	212	7	,	,	PUNCT
aijes-7165	212	8	jarah	jarah	PROPN
aijes-7165	212	9	,	,	PUNCT
aijes-7165	212	10	b.	b.	PROPN
aijes-7165	212	11	a.	a.	PROPN
aijes-7165	212	12	f.	f.	PROPN
aijes-7165	212	13	,	,	PUNCT
aijes-7165	212	14	&	&	CCONJ
aijes-7165	212	15	jarrah	jarrah	PROPN
aijes-7165	212	16	,	,	PUNCT
aijes-7165	212	17	m.	m.	NOUN
aijes-7165	212	18	a.	a.	PROPN
aijes-7165	212	19	al	al	PROPN
aijes-7165	212	20	.	.	PROPN
aijes-7165	213	1	(	(	PUNCT
aijes-7165	213	2	2022	2022	NUM
aijes-7165	213	3	)	)	PUNCT
aijes-7165	213	4	.	.	PUNCT
aijes-7165	214	1	the	the	DET
aijes-7165	214	2	role	role	NOUN
aijes-7165	214	3	of	of	ADP
aijes-7165	214	4	management	management	NOUN
aijes-7165	214	5	accounting	accounting	NOUN
aijes-7165	214	6	in	in	ADP
aijes-7165	214	7	the	the	DET
aijes-7165	214	8	development	development	NOUN
aijes-7165	214	9	of	of	ADP
aijes-7165	214	10	supply	supply	NOUN
aijes-7165	214	11	chain	chain	NOUN
aijes-7165	214	12	performance	performance	NOUN
aijes-7165	214	13	in	in	ADP
aijes-7165	214	14	logistics	logistic	NOUN
aijes-7165	214	15	manufacturing	manufacturing	NOUN
aijes-7165	214	16	companies	company	NOUN
aijes-7165	214	17	.	.	PUNCT
aijes-7165	215	1	uncertain	uncertain	ADJ
aijes-7165	215	2	supply	supply	NOUN
aijes-7165	215	3	chain	chain	NOUN
aijes-7165	215	4	management	management	NOUN
aijes-7165	215	5	,	,	PUNCT
aijes-7165	215	6	10(1	10(1	NUM
aijes-7165	215	7	)	)	PUNCT
aijes-7165	215	8	,	,	PUNCT
aijes-7165	215	9	13–18	13–18	NUM
aijes-7165	215	10	.	.	PUNCT
aijes-7165	216	1	https://doi.org/10.5267/j.uscm.2021.10.015	https://doi.org/10.5267/j.uscm.2021.10.015	NUM
aijes-7165	216	2	3	3	NUM
aijes-7165	216	3	.	.	PUNCT
aijes-7165	216	4	gichaaga	gichaaga	NOUN
aijes-7165	216	5	,	,	PUNCT
aijes-7165	216	6	p.	p.	NOUN
aijes-7165	216	7	m.	m.	NOUN
aijes-7165	216	8	(	(	PUNCT
aijes-7165	216	9	2014	2014	NUM
aijes-7165	216	10	)	)	PUNCT
aijes-7165	216	11	.	.	PUNCT
aijes-7165	217	1	effe	effe	PROPN
aijes-7165	217	2	4	4	NUM
aijes-7165	217	3	.	.	X
aijes-7165	217	4	cts	ct	NOUN
aijes-7165	217	5	of	of	ADP
aijes-7165	217	6	management	management	NOUN
aijes-7165	217	7	accounting	accounting	NOUN
aijes-7165	217	8	practices	practice	NOUN
aijes-7165	217	9	on	on	ADP
aijes-7165	217	10	financial	financial	ADJ
aijes-7165	217	11	performance	performance	NOUN
aijes-7165	217	12	of	of	ADP
aijes-7165	217	13	manufacturing	manufacture	VERB
aijes-7165	217	14	companies	company	NOUN
aijes-7165	217	15	in	in	ADP
aijes-7165	217	16	kenya	kenya	PROPN
aijes-7165	217	17	.	.	PUNCT
aijes-7165	218	1	1–66	1–66	PROPN
aijes-7165	218	2	.	.	PUNCT
aijes-7165	219	1	5	5	X
aijes-7165	219	2	.	.	X
aijes-7165	219	3	horngren	horngren	PROPN
aijes-7165	219	4	,	,	PUNCT
aijes-7165	219	5	c.	c.	PROPN
aijes-7165	219	6	t.	t.	PROPN
aijes-7165	219	7	(	(	PUNCT
aijes-7165	219	8	2008	2008	NUM
aijes-7165	219	9	)	)	PUNCT
aijes-7165	219	10	.	.	PUNCT
aijes-7165	220	1	instructor	instructor	NOUN
aijes-7165	220	2	’	'	PUNCT
aijes-7165	220	3	s	s	PART
aijes-7165	220	4	manual	manual	ADJ
aijes-7165	220	5	management	management	NOUN
aijes-7165	220	6	and	and	CCONJ
aijes-7165	220	7	cost	cost	NOUN
aijes-7165	220	8	.	.	PUNCT
aijes-7165	221	1	6	6	X
aijes-7165	221	2	.	.	X
aijes-7165	221	3	kariyawasam	kariyawasam	PROPN
aijes-7165	221	4	,	,	PUNCT
aijes-7165	221	5	:	:	PUNCT
aijes-7165	221	6	h.	h.	PROPN
aijes-7165	221	7	(	(	PUNCT
aijes-7165	221	8	2018	2018	NUM
aijes-7165	221	9	)	)	PUNCT
aijes-7165	221	10	.	.	PUNCT
aijes-7165	222	1	a	a	DET
aijes-7165	222	2	study	study	NOUN
aijes-7165	222	3	of	of	ADP
aijes-7165	222	4	cost	cost	NOUN
aijes-7165	222	5	and	and	CCONJ
aijes-7165	222	6	management	management	NOUN
aijes-7165	222	7	accounting	accounting	NOUN
aijes-7165	222	8	practices	practice	NOUN
aijes-7165	222	9	in	in	ADP
aijes-7165	222	10	sri	sri	ADJ
aijes-7165	222	11	impact	impact	NOUN
aijes-7165	222	12	of	of	ADP
aijes-7165	222	13	management	management	NOUN
aijes-7165	222	14	accounting	accounting	NOUN
aijes-7165	222	15	practices	practice	NOUN
aijes-7165	222	16	on	on	ADP
aijes-7165	222	17	the	the	DET
aijes-7165	222	18	perceived	perceive	VERB
aijes-7165	222	19	financial	financial	ADJ
aijes-7165	222	20	performance	performance	NOUN
aijes-7165	222	21	of	of	ADP
aijes-7165	222	22	manufacturing	manufacture	VERB
aijes-7165	222	23	companies	company	NOUN
aijes-7165	222	24	in	in	ADP
aijes-7165	222	25	sri	sri	PROPN
aijes-7165	222	26	lanka	lanka	PROPN
aijes-7165	222	27	368	368	NUM
aijes-7165	222	28	lanka	lanka	PROPN
aijes-7165	222	29	’s	’s	PART
aijes-7165	222	30	manufacturing	manufacturing	NOUN
aijes-7165	222	31	industry	industry	NOUN
aijes-7165	222	32	.	.	PUNCT
aijes-7165	223	1	international	international	ADJ
aijes-7165	223	2	journal	journal	NOUN
aijes-7165	223	3	of	of	ADP
aijes-7165	223	4	recent	recent	ADJ
aijes-7165	223	5	advances	advance	NOUN
aijes-7165	223	6	in	in	ADP
aijes-7165	223	7	multidisciplinary	multidisciplinary	ADJ
aijes-7165	223	8	research	research	NOUN
aijes-7165	223	9	,	,	PUNCT
aijes-7165	223	10	5(3	5(3	NUM
aijes-7165	223	11	)	)	PUNCT
aijes-7165	223	12	,	,	PUNCT
aijes-7165	223	13	3632–3634	3632–3634	NUM
aijes-7165	223	14	.	.	NOUN
aijes-7165	224	1	7	7	X
aijes-7165	224	2	.	.	X
aijes-7165	224	3	n.	n.	PROPN
aijes-7165	224	4	hapuarachchi	hapuarachchi	PROPN
aijes-7165	224	5	,	,	PUNCT
aijes-7165	224	6	a.	a.	NOUN
aijes-7165	224	7	a.	a.	NOUN
aijes-7165	224	8	(	(	PUNCT
aijes-7165	224	9	2019	2019	NUM
aijes-7165	224	10	)	)	PUNCT
aijes-7165	224	11	.	.	PUNCT
aijes-7165	225	1	impact	impact	NOUN
aijes-7165	225	2	of	of	ADP
aijes-7165	225	3	management	management	NOUN
aijes-7165	225	4	accounting	accounting	NOUN
aijes-7165	225	5	practices	practice	NOUN
aijes-7165	225	6	on	on	ADP
aijes-7165	225	7	performance	performance	NOUN
aijes-7165	225	8	of	of	ADP
aijes-7165	225	9	hotel	hotel	NOUN
aijes-7165	225	10	businesses	business	NOUN
aijes-7165	225	11	in	in	ADP
aijes-7165	225	12	sri	sri	PROPN
aijes-7165	225	13	lanka	lanka	PROPN
aijes-7165	225	14	.	.	PUNCT
aijes-7165	226	1	fourth	fourth	ADJ
aijes-7165	226	2	interdisciplinary	interdisciplinary	ADJ
aijes-7165	226	3	conference	conference	NOUN
aijes-7165	226	4	of	of	ADP
aijes-7165	226	5	management	management	NOUN
aijes-7165	226	6	researchers	researcher	NOUN
aijes-7165	226	7	.	.	PUNCT
aijes-7165	227	1	8	8	X
aijes-7165	227	2	.	.	X
aijes-7165	228	1	nurullah	nurullah	PROPN
aijes-7165	228	2	,	,	PUNCT
aijes-7165	228	3	m.	m.	NOUN
aijes-7165	228	4	,	,	PUNCT
aijes-7165	228	5	&	&	CCONJ
aijes-7165	228	6	kengatharan	kengatharan	PROPN
aijes-7165	228	7	,	,	PUNCT
aijes-7165	228	8	l.	l.	PROPN
aijes-7165	228	9	(	(	PUNCT
aijes-7165	228	10	2015	2015	NUM
aijes-7165	228	11	)	)	PUNCT
aijes-7165	228	12	.	.	PUNCT
aijes-7165	229	1	capital	capital	NOUN
aijes-7165	229	2	budgeting	budgeting	NOUN
aijes-7165	229	3	practices	practice	NOUN
aijes-7165	229	4	:	:	PUNCT
aijes-7165	229	5	evidence	evidence	NOUN
aijes-7165	229	6	from	from	ADP
aijes-7165	229	7	sri	sri	PROPN
aijes-7165	229	8	lanka	lanka	PROPN
aijes-7165	229	9	.	.	PUNCT
aijes-7165	230	1	journal	journal	PROPN
aijes-7165	230	2	of	of	ADP
aijes-7165	230	3	advances	advance	NOUN
aijes-7165	230	4	in	in	ADP
aijes-7165	230	5	management	management	NOUN
aijes-7165	230	6	research	research	NOUN
aijes-7165	230	7	,	,	PUNCT
aijes-7165	230	8	12(1	12(1	NUM
aijes-7165	230	9	)	)	PUNCT
aijes-7165	230	10	,	,	PUNCT
aijes-7165	230	11	55–82	55–82	NUM
aijes-7165	230	12	.	.	PUNCT
aijes-7165	230	13	https://doi.org/10.1108/jamr-01-2014-0004	https://doi.org/10.1108/jamr-01-2014-0004	PROPN
aijes-7165	230	14	9	9	NUM
aijes-7165	230	15	.	.	PUNCT
aijes-7165	231	1	richard	richard	PROPN
aijes-7165	231	2	,	,	PUNCT
aijes-7165	231	3	p.	p.	PROPN
aijes-7165	231	4	j.	j.	PROPN
aijes-7165	231	5	,	,	PUNCT
aijes-7165	231	6	devinney	devinney	NOUN
aijes-7165	231	7	,	,	PUNCT
aijes-7165	231	8	t.	t.	NOUN
aijes-7165	231	9	m.	m.	PROPN
aijes-7165	231	10	,	,	PUNCT
aijes-7165	231	11	yip	yip	PROPN
aijes-7165	231	12	,	,	PUNCT
aijes-7165	231	13	g.	g.	PROPN
aijes-7165	231	14	s.	s.	PROPN
aijes-7165	231	15	,	,	PUNCT
aijes-7165	231	16	&	&	CCONJ
aijes-7165	231	17	johnson	johnson	PROPN
aijes-7165	231	18	,	,	PUNCT
aijes-7165	231	19	g.	g.	PROPN
aijes-7165	231	20	(	(	PUNCT
aijes-7165	231	21	2009	2009	NUM
aijes-7165	231	22	)	)	PUNCT
aijes-7165	231	23	.	.	PUNCT
aijes-7165	232	1	measuring	measure	VERB
aijes-7165	232	2	organizational	organizational	ADJ
aijes-7165	232	3	performance	performance	NOUN
aijes-7165	232	4	:	:	PUNCT
aijes-7165	232	5	towards	towards	ADP
aijes-7165	232	6	methodological	methodological	ADJ
aijes-7165	232	7	best	good	ADJ
aijes-7165	232	8	practice	practice	NOUN
aijes-7165	232	9	.	.	PUNCT
aijes-7165	233	1	journal	journal	NOUN
aijes-7165	233	2	of	of	ADP
aijes-7165	233	3	management	management	NOUN
aijes-7165	233	4	,	,	PUNCT
aijes-7165	233	5	35(3	35(3	NUM
aijes-7165	233	6	)	)	PUNCT
aijes-7165	233	7	,	,	PUNCT
aijes-7165	233	8	718	718	NUM
aijes-7165	233	9	–	–	PUNCT
aijes-7165	233	10	804	804	NUM
aijes-7165	233	11	.	.	PUNCT
aijes-7165	234	1	https://doi.org/10.1177/0149206308330560	https://doi.org/10.1177/0149206308330560	NOUN
aijes-7165	234	2	10	10	NUM
aijes-7165	234	3	.	.	PUNCT
aijes-7165	235	1	roslender	roslender	PROPN
aijes-7165	235	2	,	,	PUNCT
aijes-7165	235	3	r.	r.	PROPN
aijes-7165	235	4	,	,	PUNCT
aijes-7165	235	5	&	&	CCONJ
aijes-7165	235	6	hart	hart	PROPN
aijes-7165	235	7	,	,	PUNCT
aijes-7165	235	8	s.	s.	PROPN
aijes-7165	235	9	j.	j.	PROPN
aijes-7165	235	10	(	(	PUNCT
aijes-7165	235	11	2003	2003	NUM
aijes-7165	235	12	)	)	PUNCT
aijes-7165	235	13	.	.	PUNCT
aijes-7165	236	1	in	in	ADP
aijes-7165	236	2	search	search	NOUN
aijes-7165	236	3	of	of	ADP
aijes-7165	236	4	strategic	strategic	ADJ
aijes-7165	236	5	management	management	NOUN
aijes-7165	236	6	accounting	accounting	NOUN
aijes-7165	236	7	:	:	PUNCT
aijes-7165	236	8	theoretical	theoretical	ADJ
aijes-7165	236	9	and	and	CCONJ
aijes-7165	236	10	field	field	NOUN
aijes-7165	236	11	study	study	NOUN
aijes-7165	236	12	perspectives	perspective	NOUN
aijes-7165	236	13	.	.	PUNCT
aijes-7165	237	1	management	management	NOUN
aijes-7165	237	2	accounting	accounting	NOUN
aijes-7165	237	3	research	research	NOUN
aijes-7165	237	4	,	,	PUNCT
aijes-7165	237	5	14(3	14(3	NUM
aijes-7165	237	6	)	)	PUNCT
aijes-7165	237	7	,	,	PUNCT
aijes-7165	237	8	255	255	NUM
aijes-7165	237	9	–	–	PUNCT
aijes-7165	237	10	279	279	NUM
aijes-7165	237	11	.	.	PUNCT
aijes-7165	238	1	https://doi.org/10.1016/s1044-5005(03)00048-9	https://doi.org/10.1016/s1044-5005(03)00048-9	PROPN
aijes-7165	238	2	appendix	appendix	NOUN
aijes-7165	238	3	section	section	NOUN
aijes-7165	238	4	a	a	DET
aijes-7165	238	5	01	01	NUM
aijes-7165	238	6	.	.	PUNCT
aijes-7165	239	1	name	name	NOUN
aijes-7165	239	2	of	of	ADP
aijes-7165	239	3	the	the	DET
aijes-7165	239	4	company	company	NOUN
aijes-7165	239	5	.	.	PUNCT
aijes-7165	240	1	02	02	NUM
aijes-7165	240	2	.	.	PUNCT
aijes-7165	241	1	what	what	PRON
aijes-7165	241	2	is	be	AUX
aijes-7165	241	3	the	the	DET
aijes-7165	241	4	industrial	industrial	ADJ
aijes-7165	241	5	sector	sector	NOUN
aijes-7165	241	6	of	of	ADP
aijes-7165	241	7	your	your	PRON
aijes-7165	241	8	company	company	NOUN
aijes-7165	241	9	engaging	engage	VERB
aijes-7165	241	10	in	in	ADP
aijes-7165	241	11	?	?	PUNCT
aijes-7165	242	1	03	03	NUM
aijes-7165	242	2	.	.	PUNCT
aijes-7165	243	1	the	the	DET
aijes-7165	243	2	number	number	NOUN
aijes-7165	243	3	of	of	ADP
aijes-7165	243	4	years	year	NOUN
aijes-7165	243	5	in	in	ADP
aijes-7165	243	6	operation	operation	NOUN
aijes-7165	243	7	.	.	PUNCT
aijes-7165	244	1	04	04	NUM
aijes-7165	244	2	.	.	PUNCT
aijes-7165	245	1	what	what	PRON
aijes-7165	245	2	is	be	AUX
aijes-7165	245	3	your	your	PRON
aijes-7165	245	4	position	position	NOUN
aijes-7165	245	5	in	in	ADP
aijes-7165	245	6	the	the	DET
aijes-7165	245	7	company	company	NOUN
aijes-7165	245	8	?	?	PUNCT
aijes-7165	246	1	05	05	NUM
aijes-7165	246	2	.	.	PUNCT
aijes-7165	247	1	what	what	PRON
aijes-7165	247	2	is	be	AUX
aijes-7165	247	3	your	your	PRON
aijes-7165	247	4	age	age	NOUN
aijes-7165	247	5	?	?	PUNCT
aijes-7165	248	1	06	06	NUM
aijes-7165	248	2	.	.	PUNCT
aijes-7165	249	1	what	what	PRON
aijes-7165	249	2	is	be	AUX
aijes-7165	249	3	your	your	PRON
aijes-7165	249	4	gender	gender	NOUN
aijes-7165	249	5	?	?	PUNCT
aijes-7165	250	1	energy	energy	NOUN
aijes-7165	250	2	material	material	NOUN
aijes-7165	250	3	capital	capital	NOUN
aijes-7165	250	4	goods	good	NOUN
aijes-7165	250	5	automobiles	automobile	NOUN
aijes-7165	250	6	&	&	CCONJ
aijes-7165	250	7	components	component	NOUN
aijes-7165	250	8	commercial	commercial	PROPN
aijes-7165	250	9	&	&	CCONJ
aijes-7165	250	10	professional	professional	PROPN
aijes-7165	250	11	services	services	PROPN
aijes-7165	250	12	food	food	NOUN
aijes-7165	250	13	,	,	PUNCT
aijes-7165	250	14	beverage	beverage	NOUN
aijes-7165	250	15	&	&	CCONJ
aijes-7165	250	16	tobacco	tobacco	NOUN
aijes-7165	250	17	consumer	consumer	NOUN
aijes-7165	250	18	durables	durable	NOUN
aijes-7165	250	19	&	&	CCONJ
aijes-7165	250	20	apparel	apparel	NOUN
aijes-7165	250	21	healthcare	healthcare	PROPN
aijes-7165	250	22	equipment	equipment	PROPN
aijes-7165	250	23	&	&	CCONJ
aijes-7165	250	24	services	services	PROPN
aijes-7165	250	25	household	household	PROPN
aijes-7165	250	26	&	&	CCONJ
aijes-7165	250	27	personal	personal	ADJ
aijes-7165	250	28	products	product	NOUN
aijes-7165	250	29	utilities	utility	NOUN
aijes-7165	250	30	other	other	ADJ
aijes-7165	250	31	1	1	NUM
aijes-7165	250	32	–	–	SYM
aijes-7165	250	33	5	5	NUM
aijes-7165	250	34	years	year	NOUN
aijes-7165	250	35	6	6	NUM
aijes-7165	250	36	–	–	SYM
aijes-7165	250	37	15	15	NUM
aijes-7165	250	38	years	year	NOUN
aijes-7165	250	39	16	16	NUM
aijes-7165	250	40	–	–	PUNCT
aijes-7165	250	41	25	25	NUM
aijes-7165	250	42	years	year	NOUN
aijes-7165	250	43	above	above	ADP
aijes-7165	250	44	25	25	NUM
aijes-7165	250	45	years	year	NOUN
aijes-7165	250	46	accountant	accountant	NOUN
aijes-7165	250	47	account	account	NOUN
aijes-7165	250	48	executive	executive	NOUN
aijes-7165	250	49	below	below	ADP
aijes-7165	250	50	25	25	NUM
aijes-7165	250	51	years	year	NOUN
aijes-7165	250	52	25	25	NUM
aijes-7165	250	53	–	–	SYM
aijes-7165	250	54	35	35	NUM
aijes-7165	250	55	years	year	NOUN
aijes-7165	250	56	35	35	NUM
aijes-7165	250	57	–	–	PUNCT
aijes-7165	250	58	45	45	NUM
aijes-7165	250	59	years	year	NOUN
aijes-7165	250	60	45	45	NUM
aijes-7165	250	61	–	–	SYM
aijes-7165	250	62	55	55	NUM
aijes-7165	250	63	years	year	NOUN
aijes-7165	250	64	prefer	prefer	VERB
aijes-7165	250	65	not	not	PART
aijes-7165	250	66	to	to	PART
aijes-7165	250	67	say	say	VERB
aijes-7165	250	68	male	male	ADJ
aijes-7165	250	69	female	female	ADJ
aijes-7165	250	70	navodani	navodani	NOUN
aijes-7165	250	71	indunil	indunil	PROPN
aijes-7165	250	72	yapa	yapa	PROPN
aijes-7165	250	73	,	,	PUNCT
aijes-7165	250	74	niluka	niluka	PROPN
aijes-7165	250	75	rajakaruna	rajakaruna	PROPN
aijes-7165	250	76	,	,	PUNCT
aijes-7165	250	77	hiranya	hiranya	PROPN
aijes-7165	250	78	dissanayake	dissanayake	NOUN
aijes-7165	250	79	369	369	NUM
aijes-7165	250	80	07	07	NUM
aijes-7165	250	81	.	.	PUNCT
aijes-7165	251	1	what	what	PRON
aijes-7165	251	2	is	be	AUX
aijes-7165	251	3	your	your	PRON
aijes-7165	251	4	educational	educational	ADJ
aijes-7165	251	5	qualification	qualification	NOUN
aijes-7165	251	6	?	?	PUNCT
aijes-7165	252	1	section	section	NOUN
aijes-7165	252	2	b	b	NOUN
aijes-7165	252	3	:	:	PUNCT
aijes-7165	252	4	management	management	NOUN
aijes-7165	252	5	accounting	accounting	NOUN
aijes-7165	252	6	practices	practice	NOUN
aijes-7165	252	7	how	how	SCONJ
aijes-7165	252	8	often	often	ADV
aijes-7165	252	9	does	do	AUX
aijes-7165	252	10	your	your	PRON
aijes-7165	252	11	company	company	NOUN
aijes-7165	252	12	use	use	VERB
aijes-7165	252	13	the	the	DET
aijes-7165	252	14	following	follow	VERB
aijes-7165	252	15	management	management	NOUN
aijes-7165	252	16	accounting	accounting	NOUN
aijes-7165	252	17	practices	practice	NOUN
aijes-7165	252	18	?	?	PUNCT
aijes-7165	253	1	score	score	NOUN
aijes-7165	253	2	using	use	VERB
aijes-7165	253	3	the	the	DET
aijes-7165	253	4	key	key	NOUN
aijes-7165	253	5	which	which	PRON
aijes-7165	253	6	ranges	range	VERB
aijes-7165	253	7	from	from	ADP
aijes-7165	253	8	1	1	NUM
aijes-7165	253	9	(	(	PUNCT
aijes-7165	253	10	never	never	ADV
aijes-7165	253	11	)	)	PUNCT
aijes-7165	253	12	to	to	ADP
aijes-7165	253	13	5	5	NUM
aijes-7165	253	14	(	(	PUNCT
aijes-7165	253	15	very	very	ADV
aijes-7165	253	16	frequently	frequently	ADV
aijes-7165	253	17	)	)	PUNCT
aijes-7165	253	18	.	.	PUNCT
aijes-7165	254	1	1	1	NUM
aijes-7165	254	2	2	2	NUM
aijes-7165	254	3	3	3	NUM
aijes-7165	254	4	4	4	NUM
aijes-7165	254	5	5	5	NUM
aijes-7165	254	6	how	how	SCONJ
aijes-7165	254	7	often	often	ADV
aijes-7165	254	8	does	do	AUX
aijes-7165	254	9	your	your	PRON
aijes-7165	254	10	company	company	NOUN
aijes-7165	254	11	use	use	VERB
aijes-7165	254	12	the	the	DET
aijes-7165	254	13	following	follow	VERB
aijes-7165	254	14	management	management	NOUN
aijes-7165	254	15	accounting	accounting	NOUN
aijes-7165	254	16	practices	practice	NOUN
aijes-7165	254	17	relating	relate	VERB
aijes-7165	254	18	to	to	ADP
aijes-7165	254	19	costing	cost	VERB
aijes-7165	254	20	systems	system	NOUN
aijes-7165	254	21	(	(	PUNCT
aijes-7165	254	22	cs	cs	PROPN
aijes-7165	254	23	)	)	PUNCT
aijes-7165	254	24	cs1	cs1	NOUN
aijes-7165	254	25	.	.	PUNCT
aijes-7165	255	1	how	how	SCONJ
aijes-7165	255	2	often	often	ADV
aijes-7165	255	3	does	do	AUX
aijes-7165	255	4	your	your	PRON
aijes-7165	255	5	company	company	NOUN
aijes-7165	255	6	separate	separate	VERB
aijes-7165	255	7	variable	variable	ADJ
aijes-7165	255	8	,	,	PUNCT
aijes-7165	255	9	incremental	incremental	ADJ
aijes-7165	255	10	,	,	PUNCT
aijes-7165	255	11	and	and	CCONJ
aijes-7165	255	12	fixed	fix	VERB
aijes-7165	255	13	costs	cost	NOUN
aijes-7165	255	14	in	in	ADP
aijes-7165	255	15	its	its	PRON
aijes-7165	255	16	financial	financial	ADJ
aijes-7165	255	17	reporting	reporting	NOUN
aijes-7165	255	18	and	and	CCONJ
aijes-7165	255	19	production	production	NOUN
aijes-7165	255	20	process	process	NOUN
aijes-7165	255	21	?	?	PUNCT
aijes-7165	256	1	cs02	cs02	PROPN
aijes-7165	256	2	.	.	PUNCT
aijes-7165	257	1	how	how	SCONJ
aijes-7165	257	2	frequently	frequently	ADV
aijes-7165	257	3	does	do	AUX
aijes-7165	257	4	your	your	PRON
aijes-7165	257	5	company	company	NOUN
aijes-7165	257	6	apply	apply	VERB
aijes-7165	257	7	a	a	DET
aijes-7165	257	8	plant	plant	NOUN
aijes-7165	257	9	-	-	PUNCT
aijes-7165	257	10	wide	wide	ADJ
aijes-7165	257	11	overhead	overhead	ADJ
aijes-7165	257	12	rate	rate	NOUN
aijes-7165	257	13	for	for	ADP
aijes-7165	257	14	cost	cost	NOUN
aijes-7165	257	15	allocation	allocation	NOUN
aijes-7165	257	16	?	?	PUNCT
aijes-7165	258	1	cs3	cs3	PROPN
aijes-7165	258	2	.	.	PUNCT
aijes-7165	259	1	how	how	SCONJ
aijes-7165	259	2	often	often	ADV
aijes-7165	259	3	does	do	AUX
aijes-7165	259	4	your	your	PRON
aijes-7165	259	5	company	company	NOUN
aijes-7165	259	6	utilize	utilize	VERB
aijes-7165	259	7	department	department	NOUN
aijes-7165	259	8	-	-	PUNCT
aijes-7165	259	9	specific	specific	ADJ
aijes-7165	259	10	or	or	CCONJ
aijes-7165	259	11	multiple	multiple	ADJ
aijes-7165	259	12	plant	plant	NOUN
aijes-7165	259	13	-	-	PUNCT
aijes-7165	259	14	wide	wide	ADJ
aijes-7165	259	15	overhead	overhead	ADJ
aijes-7165	259	16	rates	rate	NOUN
aijes-7165	259	17	for	for	ADP
aijes-7165	259	18	more	more	ADV
aijes-7165	259	19	accurate	accurate	ADJ
aijes-7165	259	20	cost	cost	NOUN
aijes-7165	259	21	allocation	allocation	NOUN
aijes-7165	259	22	?	?	PUNCT
aijes-7165	260	1	cs04	cs04	PROPN
aijes-7165	260	2	.	.	PUNCT
aijes-7165	261	1	how	how	SCONJ
aijes-7165	261	2	frequently	frequently	ADV
aijes-7165	261	3	does	do	AUX
aijes-7165	261	4	your	your	PRON
aijes-7165	261	5	organization	organization	NOUN
aijes-7165	261	6	implement	implement	VERB
aijes-7165	261	7	activity	activity	NOUN
aijes-7165	261	8	-	-	PUNCT
aijes-7165	261	9	based	base	VERB
aijes-7165	261	10	costing	costing	NOUN
aijes-7165	261	11	(	(	PUNCT
aijes-7165	261	12	abc	abc	PROPN
aijes-7165	261	13	)	)	PUNCT
aijes-7165	261	14	to	to	PART
aijes-7165	261	15	enhance	enhance	VERB
aijes-7165	261	16	cost	cost	NOUN
aijes-7165	261	17	-	-	PUNCT
aijes-7165	261	18	accuracy	accuracy	NOUN
aijes-7165	261	19	?	?	PUNCT
aijes-7165	262	1	cs05	cs05	PROPN
aijes-7165	262	2	.	.	PUNCT
aijes-7165	263	1	how	how	SCONJ
aijes-7165	263	2	often	often	ADV
aijes-7165	263	3	does	do	AUX
aijes-7165	263	4	your	your	PRON
aijes-7165	263	5	company	company	NOUN
aijes-7165	263	6	set	set	VERB
aijes-7165	263	7	and	and	CCONJ
aijes-7165	263	8	review	review	VERB
aijes-7165	263	9	target	target	NOUN
aijes-7165	263	10	costs	cost	NOUN
aijes-7165	263	11	for	for	ADP
aijes-7165	263	12	its	its	PRON
aijes-7165	263	13	products	product	NOUN
aijes-7165	263	14	to	to	PART
aijes-7165	263	15	ensure	ensure	VERB
aijes-7165	263	16	competitiveness	competitiveness	NOUN
aijes-7165	263	17	?	?	PUNCT
aijes-7165	264	1	how	how	SCONJ
aijes-7165	264	2	often	often	ADV
aijes-7165	264	3	does	do	AUX
aijes-7165	264	4	your	your	PRON
aijes-7165	264	5	company	company	NOUN
aijes-7165	264	6	use	use	VERB
aijes-7165	264	7	the	the	DET
aijes-7165	264	8	following	follow	VERB
aijes-7165	264	9	management	management	NOUN
aijes-7165	264	10	accounting	accounting	NOUN
aijes-7165	264	11	practices	practice	NOUN
aijes-7165	264	12	relating	relate	VERB
aijes-7165	264	13	to	to	ADP
aijes-7165	264	14	budgeting	budgeting	NOUN
aijes-7165	264	15	systems	system	NOUN
aijes-7165	264	16	(	(	PUNCT
aijes-7165	264	17	bs	bs	NOUN
aijes-7165	264	18	)	)	PUNCT
aijes-7165	264	19	bs1	bs1	NOUN
aijes-7165	264	20	.	.	PUNCT
aijes-7165	265	1	how	how	SCONJ
aijes-7165	265	2	frequently	frequently	ADV
aijes-7165	265	3	does	do	AUX
aijes-7165	265	4	your	your	PRON
aijes-7165	265	5	company	company	NOUN
aijes-7165	265	6	use	use	VERB
aijes-7165	265	7	budgeting	budget	VERB
aijes-7165	265	8	as	as	ADP
aijes-7165	265	9	a	a	DET
aijes-7165	265	10	tool	tool	NOUN
aijes-7165	265	11	for	for	ADP
aijes-7165	265	12	planning	plan	VERB
aijes-7165	265	13	future	future	ADJ
aijes-7165	265	14	operations	operation	NOUN
aijes-7165	265	15	and	and	CCONJ
aijes-7165	265	16	activities	activity	NOUN
aijes-7165	265	17	?	?	PUNCT
aijes-7165	266	1	bs2	bs2	PROPN
aijes-7165	266	2	.	.	PUNCT
aijes-7165	267	1	how	how	SCONJ
aijes-7165	267	2	often	often	ADV
aijes-7165	267	3	does	do	AUX
aijes-7165	267	4	your	your	PRON
aijes-7165	267	5	company	company	NOUN
aijes-7165	267	6	implement	implement	VERB
aijes-7165	267	7	budgeting	budgeting	NOUN
aijes-7165	267	8	to	to	PART
aijes-7165	267	9	monitor	monitor	VERB
aijes-7165	267	10	and	and	CCONJ
aijes-7165	267	11	control	control	NOUN
aijes-7165	267	12	costs	cost	NOUN
aijes-7165	267	13	throughout	throughout	ADP
aijes-7165	267	14	the	the	DET
aijes-7165	267	15	fiscal	fiscal	ADJ
aijes-7165	267	16	year	year	NOUN
aijes-7165	267	17	?	?	PUNCT
aijes-7165	268	1	bs3	bs3	NOUN
aijes-7165	268	2	.	.	PUNCT
aijes-7165	269	1	how	how	SCONJ
aijes-7165	269	2	frequently	frequently	ADV
aijes-7165	269	3	does	do	AUX
aijes-7165	269	4	your	your	PRON
aijes-7165	269	5	company	company	NOUN
aijes-7165	269	6	utilize	utilize	VERB
aijes-7165	269	7	activity	activity	NOUN
aijes-7165	269	8	-	-	PUNCT
aijes-7165	269	9	based	base	VERB
aijes-7165	269	10	budgeting	budgeting	NOUN
aijes-7165	269	11	to	to	PART
aijes-7165	269	12	allocate	allocate	VERB
aijes-7165	269	13	resources	resource	NOUN
aijes-7165	269	14	based	base	VERB
aijes-7165	269	15	on	on	ADP
aijes-7165	269	16	the	the	DET
aijes-7165	269	17	activities	activity	NOUN
aijes-7165	269	18	that	that	PRON
aijes-7165	269	19	incur	incur	VERB
aijes-7165	269	20	costs	cost	NOUN
aijes-7165	269	21	?	?	PUNCT
aijes-7165	270	1	bs4	bs4	INTJ
aijes-7165	270	2	.	.	PUNCT
aijes-7165	271	1	how	how	SCONJ
aijes-7165	271	2	often	often	ADV
aijes-7165	271	3	does	do	AUX
aijes-7165	271	4	your	your	PRON
aijes-7165	271	5	company	company	NOUN
aijes-7165	271	6	adopt	adopt	VERB
aijes-7165	271	7	a	a	DET
aijes-7165	271	8	zero	zero	NUM
aijes-7165	271	9	-	-	PUNCT
aijes-7165	271	10	based	base	VERB
aijes-7165	271	11	budgeting	budgeting	NOUN
aijes-7165	271	12	approach	approach	NOUN
aijes-7165	271	13	,	,	PUNCT
aijes-7165	271	14	where	where	SCONJ
aijes-7165	271	15	every	every	DET
aijes-7165	271	16	expense	expense	NOUN
aijes-7165	271	17	must	must	AUX
aijes-7165	271	18	be	be	AUX
aijes-7165	271	19	justified	justify	VERB
aijes-7165	271	20	for	for	ADP
aijes-7165	271	21	each	each	DET
aijes-7165	271	22	new	new	ADJ
aijes-7165	271	23	period	period	NOUN
aijes-7165	271	24	?	?	PUNCT
aijes-7165	272	1	bs5	bs5	X
aijes-7165	272	2	.	.	PUNCT
aijes-7165	273	1	how	how	SCONJ
aijes-7165	273	2	frequently	frequently	ADV
aijes-7165	273	3	does	do	AUX
aijes-7165	273	4	your	your	PRON
aijes-7165	273	5	company	company	NOUN
aijes-7165	273	6	engage	engage	VERB
aijes-7165	273	7	in	in	ADP
aijes-7165	273	8	budgeting	budgeting	NOUN
aijes-7165	273	9	that	that	PRON
aijes-7165	273	10	aligns	align	VERB
aijes-7165	273	11	with	with	ADP
aijes-7165	273	12	long	long	ADJ
aijes-7165	273	13	-	-	PUNCT
aijes-7165	273	14	term	term	NOUN
aijes-7165	273	15	strategic	strategic	ADJ
aijes-7165	273	16	planning	planning	NOUN
aijes-7165	273	17	goals	goal	NOUN
aijes-7165	273	18	?	?	PUNCT
aijes-7165	274	1	how	how	SCONJ
aijes-7165	274	2	often	often	ADV
aijes-7165	274	3	does	do	AUX
aijes-7165	274	4	your	your	PRON
aijes-7165	274	5	company	company	NOUN
aijes-7165	274	6	use	use	VERB
aijes-7165	274	7	the	the	DET
aijes-7165	274	8	following	follow	VERB
aijes-7165	274	9	management	management	NOUN
aijes-7165	274	10	accounting	accounting	NOUN
aijes-7165	274	11	practices	practice	NOUN
aijes-7165	274	12	relating	relate	VERB
aijes-7165	274	13	to	to	ADP
aijes-7165	274	14	performance	performance	NOUN
aijes-7165	274	15	evaluation	evaluation	NOUN
aijes-7165	274	16	systems	system	NOUN
aijes-7165	274	17	(	(	PUNCT
aijes-7165	274	18	pes	pe	NOUN
aijes-7165	274	19	)	)	PUNCT
aijes-7165	274	20	pes1	pes1	PROPN
aijes-7165	274	21	.	.	PUNCT
aijes-7165	275	1	how	how	SCONJ
aijes-7165	275	2	frequently	frequently	ADV
aijes-7165	275	3	does	do	AUX
aijes-7165	275	4	your	your	PRON
aijes-7165	275	5	company	company	NOUN
aijes-7165	275	6	use	use	VERB
aijes-7165	275	7	financial	financial	ADJ
aijes-7165	275	8	measures	measure	NOUN
aijes-7165	275	9	to	to	PART
aijes-7165	275	10	evaluate	evaluate	VERB
aijes-7165	275	11	overall	overall	ADJ
aijes-7165	275	12	performance	performance	NOUN
aijes-7165	275	13	and	and	CCONJ
aijes-7165	275	14	financial	financial	ADJ
aijes-7165	275	15	health	health	NOUN
aijes-7165	275	16	?	?	PUNCT
aijes-7165	276	1	pes2	pes2	NOUN
aijes-7165	276	2	.	.	PUNCT
aijes-7165	277	1	how	how	SCONJ
aijes-7165	277	2	often	often	ADV
aijes-7165	277	3	does	do	AUX
aijes-7165	277	4	your	your	PRON
aijes-7165	277	5	company	company	NOUN
aijes-7165	277	6	incorporate	incorporate	VERB
aijes-7165	277	7	non	non	ADJ
aijes-7165	277	8	-	-	ADJ
aijes-7165	277	9	financial	financial	ADJ
aijes-7165	277	10	measures	measure	NOUN
aijes-7165	277	11	related	relate	VERB
aijes-7165	277	12	to	to	ADP
aijes-7165	277	13	customer	customer	NOUN
aijes-7165	277	14	satisfaction	satisfaction	NOUN
aijes-7165	277	15	and	and	CCONJ
aijes-7165	277	16	loyalty	loyalty	NOUN
aijes-7165	277	17	in	in	ADP
aijes-7165	277	18	performance	performance	NOUN
aijes-7165	277	19	evaluations	evaluation	NOUN
aijes-7165	277	20	?	?	PUNCT
aijes-7165	278	1	pes3	pes3	PROPN
aijes-7165	278	2	.	.	PUNCT
aijes-7165	279	1	how	how	SCONJ
aijes-7165	279	2	frequently	frequently	ADV
aijes-7165	279	3	does	do	AUX
aijes-7165	279	4	your	your	PRON
aijes-7165	279	5	company	company	NOUN
aijes-7165	279	6	utilize	utilize	VERB
aijes-7165	279	7	non	non	ADJ
aijes-7165	279	8	-	-	ADJ
aijes-7165	279	9	financial	financial	ADJ
aijes-7165	279	10	measures	measure	NOUN
aijes-7165	279	11	related	relate	VERB
aijes-7165	279	12	to	to	ADP
aijes-7165	279	13	operational	operational	ADJ
aijes-7165	279	14	efficiency	efficiency	NOUN
aijes-7165	279	15	and	and	CCONJ
aijes-7165	279	16	innovation	innovation	NOUN
aijes-7165	279	17	in	in	ADP
aijes-7165	279	18	its	its	PRON
aijes-7165	279	19	performance	performance	NOUN
aijes-7165	279	20	evaluations	evaluation	NOUN
aijes-7165	279	21	?	?	PUNCT
aijes-7165	280	1	pes4	pes4	NOUN
aijes-7165	280	2	.	.	PUNCT
aijes-7165	281	1	how	how	SCONJ
aijes-7165	281	2	often	often	ADV
aijes-7165	281	3	does	do	AUX
aijes-7165	281	4	your	your	PRON
aijes-7165	281	5	company	company	NOUN
aijes-7165	281	6	assess	assess	VERB
aijes-7165	281	7	non	non	ADJ
aijes-7165	281	8	-	-	ADJ
aijes-7165	281	9	financial	financial	ADJ
aijes-7165	281	10	measures	measure	NOUN
aijes-7165	281	11	related	relate	VERB
aijes-7165	281	12	to	to	ADP
aijes-7165	281	13	employee	employee	NOUN
aijes-7165	281	14	performance	performance	NOUN
aijes-7165	281	15	and	and	CCONJ
aijes-7165	281	16	engagement	engagement	NOUN
aijes-7165	281	17	in	in	ADP
aijes-7165	281	18	its	its	PRON
aijes-7165	281	19	evaluation	evaluation	NOUN
aijes-7165	281	20	processes	process	NOUN
aijes-7165	281	21	?	?	PUNCT
aijes-7165	282	1	pes5	pes5	PROPN
aijes-7165	282	2	.	.	PUNCT
aijes-7165	283	1	how	how	SCONJ
aijes-7165	283	2	frequently	frequently	ADV
aijes-7165	283	3	does	do	AUX
aijes-7165	283	4	your	your	PRON
aijes-7165	283	5	company	company	NOUN
aijes-7165	283	6	calculate	calculate	VERB
aijes-7165	283	7	and	and	CCONJ
aijes-7165	283	8	use	use	VERB
aijes-7165	283	9	economic	economic	ADJ
aijes-7165	283	10	value	value	NOUN
aijes-7165	283	11	added	add	VERB
aijes-7165	283	12	(	(	PUNCT
aijes-7165	283	13	eva	eva	NOUN
aijes-7165	283	14	)	)	PUNCT
aijes-7165	283	15	or	or	CCONJ
aijes-7165	283	16	residual	residual	ADJ
aijes-7165	283	17	income	income	NOUN
aijes-7165	283	18	as	as	ADP
aijes-7165	283	19	a	a	DET
aijes-7165	283	20	part	part	NOUN
aijes-7165	283	21	of	of	ADP
aijes-7165	283	22	its	its	PRON
aijes-7165	283	23	performance	performance	NOUN
aijes-7165	283	24	evaluation	evaluation	NOUN
aijes-7165	283	25	system	system	NOUN
aijes-7165	283	26	?	?	PUNCT
aijes-7165	284	1	how	how	SCONJ
aijes-7165	284	2	often	often	ADV
aijes-7165	284	3	does	do	AUX
aijes-7165	284	4	your	your	PRON
aijes-7165	284	5	company	company	NOUN
aijes-7165	284	6	use	use	VERB
aijes-7165	284	7	the	the	DET
aijes-7165	284	8	following	follow	VERB
aijes-7165	284	9	management	management	NOUN
aijes-7165	284	10	accounting	accounting	NOUN
aijes-7165	284	11	practices	practice	NOUN
aijes-7165	284	12	relating	relate	VERB
aijes-7165	284	13	to	to	ADP
aijes-7165	284	14	strategic	strategic	ADJ
aijes-7165	284	15	management	management	NOUN
aijes-7165	284	16	accounting	accounting	NOUN
aijes-7165	284	17	analysis	analysis	NOUN
aijes-7165	284	18	systems	system	NOUN
aijes-7165	284	19	(	(	PUNCT
aijes-7165	284	20	smaas	smaas	PROPN
aijes-7165	284	21	)	)	PUNCT
aijes-7165	284	22	other	other	ADJ
aijes-7165	284	23	a	a	DET
aijes-7165	284	24	/	/	SYM
aijes-7165	284	25	l	l	NOUN
aijes-7165	284	26	only	only	ADJ
aijes-7165	284	27	bachelor	bachelor	NOUN
aijes-7165	284	28	degree	degree	NOUN
aijes-7165	284	29	master	master	NOUN
aijes-7165	284	30	degree	degree	NOUN
aijes-7165	284	31	phd	phd	NOUN
aijes-7165	284	32	impact	impact	NOUN
aijes-7165	284	33	of	of	ADP
aijes-7165	284	34	management	management	NOUN
aijes-7165	284	35	accounting	accounting	NOUN
aijes-7165	284	36	practices	practice	NOUN
aijes-7165	284	37	on	on	ADP
aijes-7165	284	38	the	the	DET
aijes-7165	284	39	perceived	perceive	VERB
aijes-7165	284	40	financial	financial	ADJ
aijes-7165	284	41	performance	performance	NOUN
aijes-7165	284	42	of	of	ADP
aijes-7165	284	43	manufacturing	manufacture	VERB
aijes-7165	284	44	companies	company	NOUN
aijes-7165	284	45	in	in	ADP
aijes-7165	284	46	sri	sri	PROPN
aijes-7165	284	47	lanka	lanka	PROPN
aijes-7165	284	48	370	370	NUM
aijes-7165	284	49	smaas1	smaas1	PROPN
aijes-7165	284	50	.	.	PUNCT
aijes-7165	285	1	how	how	SCONJ
aijes-7165	285	2	frequently	frequently	ADV
aijes-7165	285	3	does	do	AUX
aijes-7165	285	4	your	your	PRON
aijes-7165	285	5	company	company	NOUN
aijes-7165	285	6	utilize	utilize	VERB
aijes-7165	285	7	long	long	ADJ
aijes-7165	285	8	-	-	PUNCT
aijes-7165	285	9	range	range	NOUN
aijes-7165	285	10	forecasting	forecasting	NOUN
aijes-7165	285	11	to	to	PART
aijes-7165	285	12	support	support	VERB
aijes-7165	285	13	strategic	strategic	ADJ
aijes-7165	285	14	decision	decision	NOUN
aijes-7165	285	15	-	-	PUNCT
aijes-7165	285	16	making	making	NOUN
aijes-7165	285	17	and	and	CCONJ
aijes-7165	285	18	planning	planning	NOUN
aijes-7165	285	19	?	?	PUNCT
aijes-7165	286	1	smaas12	smaas12	NOUN
aijes-7165	286	2	.	.	PUNCT
aijes-7165	287	1	how	how	SCONJ
aijes-7165	287	2	often	often	ADV
aijes-7165	287	3	does	do	AUX
aijes-7165	287	4	your	your	PRON
aijes-7165	287	5	company	company	NOUN
aijes-7165	287	6	conduct	conduct	VERB
aijes-7165	287	7	industry	industry	NOUN
aijes-7165	287	8	analysis	analysis	NOUN
aijes-7165	287	9	to	to	PART
aijes-7165	287	10	inform	inform	VERB
aijes-7165	287	11	its	its	PRON
aijes-7165	287	12	strategic	strategic	ADJ
aijes-7165	287	13	management	management	NOUN
aijes-7165	287	14	accounting	accounting	NOUN
aijes-7165	287	15	practices	practice	NOUN
aijes-7165	287	16	?	?	PUNCT
aijes-7165	288	1	smaas3	smaas3	NOUN
aijes-7165	288	2	.	.	PUNCT
aijes-7165	289	1	how	how	SCONJ
aijes-7165	289	2	frequently	frequently	ADV
aijes-7165	289	3	does	do	AUX
aijes-7165	289	4	your	your	PRON
aijes-7165	289	5	company	company	NOUN
aijes-7165	289	6	analyse	analyse	VERB
aijes-7165	289	7	its	its	PRON
aijes-7165	289	8	competitive	competitive	ADJ
aijes-7165	289	9	position	position	NOUN
aijes-7165	289	10	as	as	ADP
aijes-7165	289	11	part	part	NOUN
aijes-7165	289	12	of	of	ADP
aijes-7165	289	13	its	its	PRON
aijes-7165	289	14	strategic	strategic	ADJ
aijes-7165	289	15	management	management	NOUN
aijes-7165	289	16	accounting	accounting	NOUN
aijes-7165	289	17	efforts	effort	NOUN
aijes-7165	289	18	?	?	PUNCT
aijes-7165	290	1	smaas4	smaas4	PROPN
aijes-7165	290	2	.	.	PUNCT
aijes-7165	291	1	how	how	SCONJ
aijes-7165	291	2	often	often	ADV
aijes-7165	291	3	does	do	AUX
aijes-7165	291	4	your	your	PRON
aijes-7165	291	5	company	company	NOUN
aijes-7165	291	6	perform	perform	VERB
aijes-7165	291	7	value	value	NOUN
aijes-7165	291	8	chain	chain	NOUN
aijes-7165	291	9	analysis	analysis	NOUN
aijes-7165	291	10	to	to	PART
aijes-7165	291	11	identify	identify	VERB
aijes-7165	291	12	areas	area	NOUN
aijes-7165	291	13	for	for	ADP
aijes-7165	291	14	improvement	improvement	NOUN
aijes-7165	291	15	and	and	CCONJ
aijes-7165	291	16	competitive	competitive	ADJ
aijes-7165	291	17	advantage	advantage	NOUN
aijes-7165	291	18	?	?	PUNCT
aijes-7165	292	1	smaas5	smaas5	NOUN
aijes-7165	292	2	.	.	PUNCT
aijes-7165	293	1	how	how	SCONJ
aijes-7165	293	2	frequently	frequently	ADV
aijes-7165	293	3	does	do	AUX
aijes-7165	293	4	your	your	PRON
aijes-7165	293	5	company	company	NOUN
aijes-7165	293	6	use	use	VERB
aijes-7165	293	7	product	product	NOUN
aijes-7165	293	8	life	life	NOUN
aijes-7165	293	9	cycle	cycle	NOUN
aijes-7165	293	10	analysis	analysis	NOUN
aijes-7165	293	11	to	to	PART
aijes-7165	293	12	guide	guide	VERB
aijes-7165	293	13	its	its	PRON
aijes-7165	293	14	strategic	strategic	ADJ
aijes-7165	293	15	management	management	NOUN
aijes-7165	293	16	decisions	decision	NOUN
aijes-7165	293	17	?	?	PUNCT
aijes-7165	294	1	how	how	SCONJ
aijes-7165	294	2	often	often	ADV
aijes-7165	294	3	does	do	AUX
aijes-7165	294	4	your	your	PRON
aijes-7165	294	5	company	company	NOUN
aijes-7165	294	6	use	use	VERB
aijes-7165	294	7	the	the	DET
aijes-7165	294	8	following	follow	VERB
aijes-7165	294	9	management	management	NOUN
aijes-7165	294	10	accounting	accounting	NOUN
aijes-7165	294	11	practices	practice	NOUN
aijes-7165	294	12	relating	relate	VERB
aijes-7165	294	13	to	to	ADP
aijes-7165	294	14	information	information	NOUN
aijes-7165	294	15	for	for	ADP
aijes-7165	294	16	decision	decision	NOUN
aijes-7165	294	17	making	making	NOUN
aijes-7165	294	18	(	(	PUNCT
aijes-7165	294	19	i	i	NOUN
aijes-7165	294	20	d	d	PROPN
aijes-7165	294	21	)	)	PUNCT
aijes-7165	294	22	id1	id1	NOUN
aijes-7165	294	23	.	.	PUNCT
aijes-7165	295	1	how	how	SCONJ
aijes-7165	295	2	often	often	ADV
aijes-7165	295	3	does	do	AUX
aijes-7165	295	4	your	your	PRON
aijes-7165	295	5	company	company	NOUN
aijes-7165	295	6	use	use	VERB
aijes-7165	295	7	the	the	DET
aijes-7165	295	8	discounted	discount	VERB
aijes-7165	295	9	cash	cash	NOUN
aijes-7165	295	10	flow	flow	NOUN
aijes-7165	295	11	method	method	NOUN
aijes-7165	295	12	to	to	PART
aijes-7165	295	13	evaluate	evaluate	VERB
aijes-7165	295	14	major	major	ADJ
aijes-7165	295	15	capital	capital	NOUN
aijes-7165	295	16	investment	investment	NOUN
aijes-7165	295	17	projects	project	NOUN
aijes-7165	295	18	?	?	PUNCT
aijes-7165	296	1	id2	id2	PROPN
aijes-7165	296	2	.	.	PUNCT
aijes-7165	297	1	how	how	SCONJ
aijes-7165	297	2	frequently	frequently	ADV
aijes-7165	297	3	does	do	AUX
aijes-7165	297	4	your	your	PRON
aijes-7165	297	5	company	company	NOUN
aijes-7165	297	6	assess	assess	VERB
aijes-7165	297	7	major	major	ADJ
aijes-7165	297	8	capital	capital	NOUN
aijes-7165	297	9	investments	investment	NOUN
aijes-7165	297	10	using	use	VERB
aijes-7165	297	11	the	the	DET
aijes-7165	297	12	payback	payback	NOUN
aijes-7165	297	13	period	period	NOUN
aijes-7165	297	14	and/or	and/or	CCONJ
aijes-7165	297	15	accounting	accounting	NOUN
aijes-7165	297	16	rate	rate	NOUN
aijes-7165	297	17	of	of	ADP
aijes-7165	297	18	return	return	NOUN
aijes-7165	297	19	?	?	PUNCT
aijes-7165	298	1	id3	id3	VERB
aijes-7165	298	2	.	.	PUNCT
aijes-7165	299	1	to	to	ADP
aijes-7165	299	2	what	what	DET
aijes-7165	299	3	extent	extent	NOUN
aijes-7165	299	4	does	do	AUX
aijes-7165	299	5	your	your	PRON
aijes-7165	299	6	company	company	NOUN
aijes-7165	299	7	document	document	NOUN
aijes-7165	299	8	and	and	CCONJ
aijes-7165	299	9	report	report	VERB
aijes-7165	299	10	nonfinancial	nonfinancial	ADJ
aijes-7165	299	11	aspects	aspect	NOUN
aijes-7165	299	12	when	when	SCONJ
aijes-7165	299	13	evaluating	evaluate	VERB
aijes-7165	299	14	major	major	ADJ
aijes-7165	299	15	capital	capital	NOUN
aijes-7165	299	16	investments	investment	NOUN
aijes-7165	299	17	?	?	PUNCT
aijes-7165	300	1	id4	id4	INTJ
aijes-7165	300	2	.	.	PUNCT
aijes-7165	301	1	how	how	SCONJ
aijes-7165	301	2	often	often	ADV
aijes-7165	301	3	does	do	AUX
aijes-7165	301	4	your	your	PRON
aijes-7165	301	5	company	company	NOUN
aijes-7165	301	6	evaluate	evaluate	VERB
aijes-7165	301	7	the	the	DET
aijes-7165	301	8	risk	risk	NOUN
aijes-7165	301	9	of	of	ADP
aijes-7165	301	10	major	major	ADJ
aijes-7165	301	11	capital	capital	NOUN
aijes-7165	301	12	investment	investment	NOUN
aijes-7165	301	13	projects	project	NOUN
aijes-7165	301	14	using	use	VERB
aijes-7165	301	15	profitability	profitability	NOUN
aijes-7165	301	16	analysis	analysis	NOUN
aijes-7165	301	17	or	or	CCONJ
aijes-7165	301	18	computer	computer	NOUN
aijes-7165	301	19	simulation	simulation	NOUN
aijes-7165	301	20	techniques	technique	NOUN
aijes-7165	301	21	?	?	PUNCT
aijes-7165	302	1	id5	id5	PROPN
aijes-7165	302	2	.	.	PUNCT
aijes-7165	303	1	how	how	SCONJ
aijes-7165	303	2	frequently	frequently	ADV
aijes-7165	303	3	does	do	AUX
aijes-7165	303	4	your	your	PRON
aijes-7165	303	5	company	company	NOUN
aijes-7165	303	6	perform	perform	VERB
aijes-7165	303	7	sensitivity	sensitivity	NOUN
aijes-7165	303	8	“	"	PUNCT
aijes-7165	303	9	what	what	PRON
aijes-7165	303	10	if	if	SCONJ
aijes-7165	303	11	”	"	PUNCT
aijes-7165	303	12	analysis	analysis	NOUN
aijes-7165	303	13	when	when	SCONJ
aijes-7165	303	14	assessing	assess	VERB
aijes-7165	303	15	major	major	ADJ
aijes-7165	303	16	capital	capital	NOUN
aijes-7165	303	17	investment	investment	NOUN
aijes-7165	303	18	projects	project	NOUN
aijes-7165	303	19	?	?	PUNCT
aijes-7165	304	1	section	section	NOUN
aijes-7165	304	2	c	c	NOUN
aijes-7165	304	3	:	:	PUNCT
aijes-7165	304	4	financial	financial	ADJ
aijes-7165	304	5	performance	performance	NOUN
aijes-7165	304	6	to	to	ADP
aijes-7165	304	7	what	what	DET
aijes-7165	304	8	extent	extent	NOUN
aijes-7165	304	9	do	do	VERB
aijes-7165	304	10	management	management	NOUN
aijes-7165	304	11	accounting	accounting	NOUN
aijes-7165	304	12	practices	practice	NOUN
aijes-7165	304	13	affect	affect	VERB
aijes-7165	304	14	the	the	DET
aijes-7165	304	15	following	follow	VERB
aijes-7165	304	16	aspects	aspect	NOUN
aijes-7165	304	17	financial	financial	ADJ
aijes-7165	304	18	performance	performance	NOUN
aijes-7165	304	19	of	of	ADP
aijes-7165	304	20	your	your	PRON
aijes-7165	304	21	company	company	NOUN
aijes-7165	304	22	?	?	PUNCT
aijes-7165	305	1	(	(	PUNCT
aijes-7165	305	2	fp	fp	X
aijes-7165	305	3	)	)	PUNCT
aijes-7165	305	4	rate	rate	NOUN
aijes-7165	305	5	on	on	ADP
aijes-7165	305	6	a	a	DET
aijes-7165	305	7	scale	scale	NOUN
aijes-7165	305	8	of	of	ADP
aijes-7165	305	9	1	1	NUM
aijes-7165	305	10	(	(	PUNCT
aijes-7165	305	11	no	no	DET
aijes-7165	305	12	extent	extent	NOUN
aijes-7165	305	13	)	)	PUNCT
aijes-7165	305	14	to	to	ADP
aijes-7165	305	15	5	5	NUM
aijes-7165	305	16	(	(	PUNCT
aijes-7165	305	17	very	very	ADV
aijes-7165	305	18	great	great	ADJ
aijes-7165	305	19	extent	extent	NOUN
aijes-7165	305	20	)	)	PUNCT
aijes-7165	305	21	.	.	PUNCT
aijes-7165	306	1	fp1	fp1	PROPN
aijes-7165	306	2	.	.	PUNCT
aijes-7165	307	1	to	to	ADP
aijes-7165	307	2	what	what	DET
aijes-7165	307	3	extent	extent	NOUN
aijes-7165	307	4	has	have	AUX
aijes-7165	307	5	the	the	DET
aijes-7165	307	6	gross	gross	ADJ
aijes-7165	307	7	profit	profit	NOUN
aijes-7165	307	8	margin	margin	NOUN
aijes-7165	307	9	of	of	ADP
aijes-7165	307	10	your	your	PRON
aijes-7165	307	11	company	company	NOUN
aijes-7165	307	12	improved	improve	VERB
aijes-7165	307	13	due	due	ADP
aijes-7165	307	14	to	to	ADP
aijes-7165	307	15	the	the	DET
aijes-7165	307	16	application	application	NOUN
aijes-7165	307	17	of	of	ADP
aijes-7165	307	18	management	management	NOUN
aijes-7165	307	19	accounting	accounting	NOUN
aijes-7165	307	20	practices	practice	NOUN
aijes-7165	307	21	?	?	PUNCT
aijes-7165	308	1	fp2	fp2	PROPN
aijes-7165	308	2	.	.	PUNCT
aijes-7165	309	1	to	to	ADP
aijes-7165	309	2	what	what	DET
aijes-7165	309	3	extent	extent	NOUN
aijes-7165	309	4	has	have	VERB
aijes-7165	309	5	the	the	DET
aijes-7165	309	6	return	return	NOUN
aijes-7165	309	7	on	on	ADP
aijes-7165	309	8	equity	equity	NOUN
aijes-7165	309	9	(	(	PUNCT
aijes-7165	309	10	roe	roe	PROPN
aijes-7165	309	11	)	)	PUNCT
aijes-7165	309	12	of	of	ADP
aijes-7165	309	13	your	your	PRON
aijes-7165	309	14	company	company	NOUN
aijes-7165	309	15	increased	increase	VERB
aijes-7165	309	16	as	as	ADP
aijes-7165	309	17	a	a	DET
aijes-7165	309	18	result	result	NOUN
aijes-7165	309	19	of	of	ADP
aijes-7165	309	20	implementing	implement	VERB
aijes-7165	309	21	management	management	NOUN
aijes-7165	309	22	accounting	accounting	NOUN
aijes-7165	309	23	practices	practice	NOUN
aijes-7165	309	24	?	?	PUNCT
aijes-7165	310	1	fp3	fp3	PROPN
aijes-7165	310	2	.	.	PUNCT
aijes-7165	311	1	to	to	ADP
aijes-7165	311	2	what	what	DET
aijes-7165	311	3	extent	extent	NOUN
aijes-7165	311	4	has	have	VERB
aijes-7165	311	5	the	the	DET
aijes-7165	311	6	return	return	NOUN
aijes-7165	311	7	on	on	ADP
aijes-7165	311	8	assets	asset	NOUN
aijes-7165	311	9	(	(	PUNCT
aijes-7165	311	10	roa	roa	NOUN
aijes-7165	311	11	)	)	PUNCT
aijes-7165	311	12	of	of	ADP
aijes-7165	311	13	your	your	PRON
aijes-7165	311	14	company	company	NOUN
aijes-7165	311	15	improved	improve	VERB
aijes-7165	311	16	due	due	ADP
aijes-7165	311	17	to	to	ADP
aijes-7165	311	18	the	the	DET
aijes-7165	311	19	use	use	NOUN
aijes-7165	311	20	of	of	ADP
aijes-7165	311	21	management	management	NOUN
aijes-7165	311	22	accounting	accounting	NOUN
aijes-7165	311	23	practices	practice	NOUN
aijes-7165	311	24	?	?	PUNCT
aijes-7165	312	1	fp4	fp4	PROPN
aijes-7165	312	2	.	.	PUNCT
aijes-7165	313	1	to	to	ADP
aijes-7165	313	2	what	what	DET
aijes-7165	313	3	extent	extent	NOUN
aijes-7165	313	4	has	have	AUX
aijes-7165	313	5	financial	financial	ADJ
aijes-7165	313	6	leverage	leverage	NOUN
aijes-7165	313	7	(	(	PUNCT
aijes-7165	313	8	measured	measure	VERB
aijes-7165	313	9	as	as	ADP
aijes-7165	313	10	equity	equity	NOUN
aijes-7165	313	11	/	/	SYM
aijes-7165	313	12	total	total	ADJ
aijes-7165	313	13	assets	asset	NOUN
aijes-7165	313	14	)	)	PUNCT
aijes-7165	313	15	of	of	ADP
aijes-7165	313	16	your	your	PRON
aijes-7165	313	17	company	company	NOUN
aijes-7165	313	18	increased	increase	VERB
aijes-7165	313	19	as	as	ADP
aijes-7165	313	20	a	a	DET
aijes-7165	313	21	result	result	NOUN
aijes-7165	313	22	of	of	ADP
aijes-7165	313	23	adopting	adopt	VERB
aijes-7165	313	24	management	management	NOUN
aijes-7165	313	25	accounting	accounting	NOUN
aijes-7165	313	26	practices	practice	NOUN
aijes-7165	313	27	?	?	PUNCT
aijes-7165	314	1	fp5	fp5	PROPN
aijes-7165	314	2	.	.	PUNCT
aijes-7165	315	1	to	to	ADP
aijes-7165	315	2	what	what	DET
aijes-7165	315	3	extent	extent	NOUN
aijes-7165	315	4	does	do	AUX
aijes-7165	315	5	the	the	DET
aijes-7165	315	6	management	management	NOUN
aijes-7165	315	7	accounting	accounting	NOUN
aijes-7165	315	8	function	function	NOUN
aijes-7165	315	9	in	in	ADP
aijes-7165	315	10	your	your	PRON
aijes-7165	315	11	company	company	NOUN
aijes-7165	315	12	contribute	contribute	VERB
aijes-7165	315	13	to	to	ADP
aijes-7165	315	14	developing	develop	VERB
aijes-7165	315	15	strategies	strategy	NOUN
aijes-7165	315	16	that	that	PRON
aijes-7165	315	17	leverage	leverage	VERB
aijes-7165	315	18	financial	financial	ADJ
aijes-7165	315	19	innovations	innovation	NOUN
aijes-7165	315	20	to	to	PART
aijes-7165	315	21	create	create	VERB
aijes-7165	315	22	a	a	DET
aijes-7165	315	23	sustainable	sustainable	ADJ
aijes-7165	315	24	competitive	competitive	ADJ
aijes-7165	315	25	advantage	advantage	NOUN
aijes-7165	315	26	?	?	PUNCT