id	sid	tid	token	lemma	pos
ajbmeb-1977	1	1	american	american	PROPN
ajbmeb-1977	1	2	journal	journal	PROPN
ajbmeb-1977	1	3	of	of	ADP
ajbmeb-1977	1	4	business	business	NOUN
ajbmeb-1977	1	5	management	management	NOUN
ajbmeb-1977	1	6	,	,	PUNCT
ajbmeb-1977	1	7	economics	economic	NOUN
ajbmeb-1977	1	8	and	and	CCONJ
ajbmeb-1977	1	9	banking	banking	NOUN
ajbmeb-1977	1	10	issn	issn	PROPN
ajbmeb-1977	1	11	(	(	PUNCT
ajbmeb-1977	1	12	e	e	NOUN
ajbmeb-1977	1	13	):	):	PUNCT
ajbmeb-1977	1	14	2832	2832	NUM
ajbmeb-1977	1	15	-	-	SYM
ajbmeb-1977	1	16	8078	8078	NUM
ajbmeb-1977	1	17	volume	volume	NOUN
ajbmeb-1977	1	18	23	23	NUM
ajbmeb-1977	1	19	,	,	PUNCT
ajbmeb-1977	1	20	|	|	ADV
ajbmeb-1977	1	21	april	april	PROPN
ajbmeb-1977	1	22	2024	2024	NUM
ajbmeb-1977	1	23	p	p	NOUN
ajbmeb-1977	1	24	a	a	DET
ajbmeb-1977	1	25	g	g	NOUN
ajbmeb-1977	1	26	e	e	NOUN
ajbmeb-1977	2	1	|	|	ADV
ajbmeb-1977	2	2	1	1	NUM
ajbmeb-1977	2	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1977	2	4	the	the	DET
ajbmeb-1977	2	5	impact	impact	NOUN
ajbmeb-1977	2	6	of	of	ADP
ajbmeb-1977	2	7	accounting	accounting	NOUN
ajbmeb-1977	2	8	information	information	NOUN
ajbmeb-1977	2	9	system	system	NOUN
ajbmeb-1977	2	10	as	as	ADP
ajbmeb-1977	2	11	control	control	NOUN
ajbmeb-1977	2	12	and	and	CCONJ
ajbmeb-1977	2	13	auditors	auditor	NOUN
ajbmeb-1977	2	14	on	on	ADP
ajbmeb-1977	2	15	smes	smes	PROPN
ajbmeb-1977	2	16	accounting	accounting	NOUN
ajbmeb-1977	2	17	practices	practice	NOUN
ajbmeb-1977	2	18	assistant	assistant	NOUN
ajbmeb-1977	2	19	professor	professor	NOUN
ajbmeb-1977	2	20	,	,	PUNCT
ajbmeb-1977	2	21	emad	emad	PROPN
ajbmeb-1977	2	22	al	al	PROPN
ajbmeb-1977	2	23	-	-	PUNCT
ajbmeb-1977	2	24	harash	harash	PROPN
ajbmeb-1977	2	25	,	,	PUNCT
ajbmeb-1977	2	26	accounting	accounting	NOUN
ajbmeb-1977	2	27	department	department	PROPN
ajbmeb-1977	2	28	,	,	PUNCT
ajbmeb-1977	2	29	madenat	madenat	PROPN
ajbmeb-1977	2	30	alelem	alelem	PROPN
ajbmeb-1977	2	31	university	university	PROPN
ajbmeb-1977	2	32	college	college	PROPN
ajbmeb-1977	2	33	,	,	PUNCT
ajbmeb-1977	2	34	baghdad	baghdad	PROPN
ajbmeb-1977	2	35	,	,	PUNCT
ajbmeb-1977	2	36	iraq	iraq	PROPN
ajbmeb-1977	2	37	.	.	PUNCT
ajbmeb-1977	3	1	e	e	X
ajbmeb-1977	3	2	-	-	NOUN
ajbmeb-1977	3	3	mail	mail	NOUN
ajbmeb-1977	3	4	:	:	PUNCT
ajbmeb-1977	4	1	emadharesh@yahoo.com	emadharesh@yahoo.com	X
ajbmeb-1977	4	2	a	a	DET
ajbmeb-1977	4	3	b	b	PROPN
ajbmeb-1977	4	4	s	s	ADP
ajbmeb-1977	4	5	t	t	PROPN
ajbmeb-1977	4	6	r	r	NOUN
ajbmeb-1977	4	7	a	a	DET
ajbmeb-1977	4	8	c	c	NOUN
ajbmeb-1977	4	9	t	t	NOUN
ajbmeb-1977	4	10	k	k	X
ajbmeb-1977	4	11	e	e	PROPN
ajbmeb-1977	4	12	y	y	PROPN
ajbmeb-1977	4	13	w	w	NOUN
ajbmeb-1977	4	14	o	o	NOUN
ajbmeb-1977	4	15	r	r	NOUN
ajbmeb-1977	4	16	d	d	X
ajbmeb-1977	4	17	s	s	VERB
ajbmeb-1977	4	18	the	the	DET
ajbmeb-1977	4	19	influence	influence	NOUN
ajbmeb-1977	4	20	of	of	ADP
ajbmeb-1977	4	21	accounting	accounting	NOUN
ajbmeb-1977	4	22	information	information	NOUN
ajbmeb-1977	4	23	systems	system	NOUN
ajbmeb-1977	4	24	(	(	PUNCT
ajbmeb-1977	4	25	ais	ais	PROPN
ajbmeb-1977	4	26	)	)	PUNCT
ajbmeb-1977	4	27	as	as	ADP
ajbmeb-1977	4	28	control	control	NOUN
ajbmeb-1977	4	29	and	and	CCONJ
ajbmeb-1977	4	30	auditor	auditor	NOUN
ajbmeb-1977	4	31	on	on	ADP
ajbmeb-1977	4	32	the	the	DET
ajbmeb-1977	4	33	efficacy	efficacy	NOUN
ajbmeb-1977	4	34	and	and	CCONJ
ajbmeb-1977	4	35	efficiency	efficiency	NOUN
ajbmeb-1977	4	36	of	of	ADP
ajbmeb-1977	4	37	accounting	accounting	NOUN
ajbmeb-1977	4	38	processes	process	NOUN
ajbmeb-1977	4	39	for	for	ADP
ajbmeb-1977	4	40	iraqi	iraqi	ADJ
ajbmeb-1977	4	41	small	small	ADJ
ajbmeb-1977	4	42	and	and	CCONJ
ajbmeb-1977	4	43	medium	medium	ADJ
ajbmeb-1977	4	44	-	-	PUNCT
ajbmeb-1977	4	45	sized	sized	ADJ
ajbmeb-1977	4	46	businesses	business	NOUN
ajbmeb-1977	4	47	(	(	PUNCT
ajbmeb-1977	4	48	smes	sme	NOUN
ajbmeb-1977	4	49	)	)	PUNCT
ajbmeb-1977	4	50	has	have	AUX
ajbmeb-1977	4	51	not	not	PART
ajbmeb-1977	4	52	been	be	AUX
ajbmeb-1977	4	53	thoroughly	thoroughly	ADV
ajbmeb-1977	4	54	studied	study	VERB
ajbmeb-1977	4	55	.	.	PUNCT
ajbmeb-1977	5	1	this	this	DET
ajbmeb-1977	5	2	empirical	empirical	ADJ
ajbmeb-1977	5	3	study	study	NOUN
ajbmeb-1977	5	4	is	be	AUX
ajbmeb-1977	5	5	aimed	aim	VERB
ajbmeb-1977	5	6	at	at	ADP
ajbmeb-1977	5	7	an	an	DET
ajbmeb-1977	5	8	analysis	analysis	NOUN
ajbmeb-1977	5	9	made	make	VERB
ajbmeb-1977	5	10	as	as	ADP
ajbmeb-1977	5	11	to	to	ADP
ajbmeb-1977	5	12	how	how	SCONJ
ajbmeb-1977	5	13	much	much	ADJ
ajbmeb-1977	5	14	accounting	accounting	NOUN
ajbmeb-1977	5	15	information	information	NOUN
ajbmeb-1977	5	16	systems	system	NOUN
ajbmeb-1977	5	17	such	such	ADJ
ajbmeb-1977	5	18	as	as	ADP
ajbmeb-1977	5	19	control	control	NOUN
ajbmeb-1977	5	20	and	and	CCONJ
ajbmeb-1977	5	21	auditor	auditor	NOUN
ajbmeb-1977	5	22	may	may	AUX
ajbmeb-1977	5	23	impact	impact	VERB
ajbmeb-1977	5	24	smes	sme	NOUN
ajbmeb-1977	5	25	'	'	PART
ajbmeb-1977	5	26	accounting	accounting	NOUN
ajbmeb-1977	5	27	practices	practice	NOUN
ajbmeb-1977	5	28	.	.	PUNCT
ajbmeb-1977	6	1	the	the	DET
ajbmeb-1977	6	2	ais	ais	PROPN
ajbmeb-1977	6	3	of	of	ADP
ajbmeb-1977	6	4	smes	sme	NOUN
ajbmeb-1977	6	5	for	for	ADP
ajbmeb-1977	6	6	measured	measure	VERB
ajbmeb-1977	6	7	against	against	ADP
ajbmeb-1977	6	8	standard	standard	ADJ
ajbmeb-1977	6	9	or	or	CCONJ
ajbmeb-1977	6	10	prescribed	prescribed	ADJ
ajbmeb-1977	6	11	indicators	indicator	NOUN
ajbmeb-1977	6	12	of	of	ADP
ajbmeb-1977	6	13	effectiveness	effectiveness	NOUN
ajbmeb-1977	6	14	and	and	CCONJ
ajbmeb-1977	6	15	efficiency	efficiency	NOUN
ajbmeb-1977	6	16	for	for	ADP
ajbmeb-1977	6	17	accounting	accounting	NOUN
ajbmeb-1977	6	18	practices	practice	NOUN
ajbmeb-1977	6	19	.	.	PUNCT
ajbmeb-1977	7	1	the	the	DET
ajbmeb-1977	7	2	primary	primary	ADJ
ajbmeb-1977	7	3	method	method	NOUN
ajbmeb-1977	7	4	of	of	ADP
ajbmeb-1977	7	5	measuring	measure	VERB
ajbmeb-1977	7	6	the	the	DET
ajbmeb-1977	7	7	variables	variable	NOUN
ajbmeb-1977	7	8	was	be	AUX
ajbmeb-1977	7	9	adaption	adaption	NOUN
ajbmeb-1977	7	10	,	,	PUNCT
ajbmeb-1977	7	11	and	and	CCONJ
ajbmeb-1977	7	12	it	it	PRON
ajbmeb-1977	7	13	used	use	VERB
ajbmeb-1977	7	14	measures	measure	NOUN
ajbmeb-1977	7	15	that	that	PRON
ajbmeb-1977	7	16	were	be	AUX
ajbmeb-1977	7	17	created	create	VERB
ajbmeb-1977	7	18	based	base	VERB
ajbmeb-1977	7	19	on	on	ADP
ajbmeb-1977	7	20	earlier	early	ADJ
ajbmeb-1977	7	21	research	research	NOUN
ajbmeb-1977	7	22	.	.	PUNCT
ajbmeb-1977	8	1	the	the	DET
ajbmeb-1977	8	2	outcomes	outcome	NOUN
ajbmeb-1977	8	3	demonstrate	demonstrate	VERB
ajbmeb-1977	8	4	that	that	SCONJ
ajbmeb-1977	8	5	the	the	DET
ajbmeb-1977	8	6	accounting	accounting	NOUN
ajbmeb-1977	8	7	information	information	NOUN
ajbmeb-1977	8	8	system	system	NOUN
ajbmeb-1977	8	9	as	as	ADP
ajbmeb-1977	8	10	control	control	NOUN
ajbmeb-1977	8	11	and	and	CCONJ
ajbmeb-1977	8	12	auditor	auditor	NOUN
ajbmeb-1977	8	13	has	have	VERB
ajbmeb-1977	8	14	an	an	DET
ajbmeb-1977	8	15	immediate	immediate	ADJ
ajbmeb-1977	8	16	positive	positive	ADJ
ajbmeb-1977	8	17	and	and	CCONJ
ajbmeb-1977	8	18	significant	significant	ADJ
ajbmeb-1977	8	19	impact	impact	NOUN
ajbmeb-1977	8	20	on	on	ADP
ajbmeb-1977	8	21	smes	sme	NOUN
ajbmeb-1977	8	22	'	'	PART
ajbmeb-1977	8	23	accounting	accounting	NOUN
ajbmeb-1977	8	24	practices	practice	NOUN
ajbmeb-1977	8	25	.	.	PUNCT
ajbmeb-1977	9	1	the	the	DET
ajbmeb-1977	9	2	study	study	NOUN
ajbmeb-1977	9	3	adds	add	VERB
ajbmeb-1977	9	4	value	value	NOUN
ajbmeb-1977	9	5	to	to	ADP
ajbmeb-1977	9	6	the	the	DET
ajbmeb-1977	9	7	accounting	accounting	NOUN
ajbmeb-1977	9	8	literature	literature	NOUN
ajbmeb-1977	9	9	because	because	SCONJ
ajbmeb-1977	9	10	few	few	ADJ
ajbmeb-1977	9	11	works	work	NOUN
ajbmeb-1977	9	12	analyse	analyse	VERB
ajbmeb-1977	9	13	how	how	SCONJ
ajbmeb-1977	9	14	much	much	ADJ
ajbmeb-1977	9	15	an	an	DET
ajbmeb-1977	9	16	auditor	auditor	NOUN
ajbmeb-1977	9	17	and	and	CCONJ
ajbmeb-1977	9	18	control	control	NOUN
ajbmeb-1977	9	19	’s	’s	PART
ajbmeb-1977	9	20	usage	usage	NOUN
ajbmeb-1977	9	21	of	of	ADP
ajbmeb-1977	9	22	ais	ais	PROPN
ajbmeb-1977	9	23	may	may	AUX
ajbmeb-1977	9	24	affect	affect	VERB
ajbmeb-1977	9	25	smes	sme	NOUN
ajbmeb-1977	9	26	'	'	PART
ajbmeb-1977	9	27	accounting	accounting	NOUN
ajbmeb-1977	9	28	practices	practice	NOUN
ajbmeb-1977	9	29	in	in	ADP
ajbmeb-1977	9	30	iraq	iraq	PROPN
ajbmeb-1977	9	31	.	.	PUNCT
ajbmeb-1977	10	1	accounting	account	VERB
ajbmeb-1977	10	2	information	information	NOUN
ajbmeb-1977	10	3	system	system	NOUN
ajbmeb-1977	10	4	,	,	PUNCT
ajbmeb-1977	10	5	smes	sme	NOUN
ajbmeb-1977	10	6	,	,	PUNCT
ajbmeb-1977	10	7	accounting	accounting	NOUN
ajbmeb-1977	10	8	practices	practice	NOUN
ajbmeb-1977	10	9	,	,	PUNCT
ajbmeb-1977	10	10	control	control	NOUN
ajbmeb-1977	10	11	and	and	CCONJ
ajbmeb-1977	10	12	auditor	auditor	NOUN
ajbmeb-1977	10	13	.	.	PUNCT
ajbmeb-1977	11	1	introduction	introduction	NOUN
ajbmeb-1977	11	2	in	in	ADP
ajbmeb-1977	11	3	response	response	NOUN
ajbmeb-1977	11	4	to	to	ADP
ajbmeb-1977	11	5	the	the	DET
ajbmeb-1977	11	6	increasing	increase	VERB
ajbmeb-1977	11	7	environmental	environmental	ADJ
ajbmeb-1977	11	8	,	,	PUNCT
ajbmeb-1977	11	9	social	social	ADJ
ajbmeb-1977	11	10	,	,	PUNCT
ajbmeb-1977	11	11	and	and	CCONJ
ajbmeb-1977	11	12	economic	economic	ADJ
ajbmeb-1977	11	13	challenges	challenge	NOUN
ajbmeb-1977	11	14	of	of	ADP
ajbmeb-1977	11	15	our	our	PRON
ajbmeb-1977	11	16	times	time	NOUN
ajbmeb-1977	11	17	,	,	PUNCT
ajbmeb-1977	11	18	governments	government	NOUN
ajbmeb-1977	11	19	in	in	ADP
ajbmeb-1977	11	20	the	the	DET
ajbmeb-1977	11	21	us	us	PROPN
ajbmeb-1977	11	22	,	,	PUNCT
ajbmeb-1977	11	23	uk	uk	PROPN
ajbmeb-1977	11	24	,	,	PUNCT
ajbmeb-1977	11	25	eu	eu	PROPN
ajbmeb-1977	11	26	,	,	PUNCT
ajbmeb-1977	11	27	russia	russia	PROPN
ajbmeb-1977	11	28	,	,	PUNCT
ajbmeb-1977	11	29	china	china	PROPN
ajbmeb-1977	11	30	,	,	PUNCT
ajbmeb-1977	11	31	japan	japan	PROPN
ajbmeb-1977	11	32	,	,	PUNCT
ajbmeb-1977	11	33	and	and	CCONJ
ajbmeb-1977	11	34	several	several	ADJ
ajbmeb-1977	11	35	other	other	ADJ
ajbmeb-1977	11	36	countries	country	NOUN
ajbmeb-1977	11	37	have	have	AUX
ajbmeb-1977	11	38	started	start	VERB
ajbmeb-1977	11	39	new	new	ADJ
ajbmeb-1977	11	40	programmes	programme	NOUN
ajbmeb-1977	11	41	to	to	PART
ajbmeb-1977	11	42	assist	assist	VERB
ajbmeb-1977	11	43	small	small	ADJ
ajbmeb-1977	11	44	and	and	CCONJ
ajbmeb-1977	11	45	medium	medium	ADJ
ajbmeb-1977	11	46	-	-	PUNCT
ajbmeb-1977	11	47	sized	sized	ADJ
ajbmeb-1977	11	48	enterprises	enterprise	NOUN
ajbmeb-1977	11	49	(	(	PUNCT
ajbmeb-1977	11	50	smes	sme	NOUN
ajbmeb-1977	11	51	)	)	PUNCT
ajbmeb-1977	11	52	in	in	ADP
ajbmeb-1977	11	53	their	their	PRON
ajbmeb-1977	11	54	endeavours	endeavour	NOUN
ajbmeb-1977	11	55	to	to	PART
ajbmeb-1977	11	56	grow	grow	VERB
ajbmeb-1977	11	57	and	and	CCONJ
ajbmeb-1977	11	58	innovate	innovate	VERB
ajbmeb-1977	11	59	.	.	PUNCT
ajbmeb-1977	12	1	these	these	DET
ajbmeb-1977	12	2	initiatives	initiative	NOUN
ajbmeb-1977	12	3	stem	stem	VERB
ajbmeb-1977	12	4	from	from	ADP
ajbmeb-1977	12	5	rapid	rapid	ADJ
ajbmeb-1977	12	6	technological	technological	ADJ
ajbmeb-1977	12	7	advancements	advancement	NOUN
ajbmeb-1977	12	8	,	,	PUNCT
ajbmeb-1977	12	9	raised	raise	VERB
ajbmeb-1977	12	10	awareness	awareness	NOUN
ajbmeb-1977	12	11	,	,	PUNCT
ajbmeb-1977	12	12	and	and	CCONJ
ajbmeb-1977	12	13	demanding	demand	VERB
ajbmeb-1977	12	14	customer	customer	NOUN
ajbmeb-1977	12	15	demands	demand	NOUN
ajbmeb-1977	12	16	.	.	PUNCT
ajbmeb-1977	13	1	for	for	SCONJ
ajbmeb-1977	13	2	the	the	DET
ajbmeb-1977	13	3	smes	sme	NOUN
ajbmeb-1977	13	4	sector	sector	NOUN
ajbmeb-1977	13	5	to	to	PART
ajbmeb-1977	13	6	actively	actively	ADV
ajbmeb-1977	13	7	participate	participate	VERB
ajbmeb-1977	13	8	in	in	ADP
ajbmeb-1977	13	9	the	the	DET
ajbmeb-1977	13	10	process	process	NOUN
ajbmeb-1977	13	11	of	of	ADP
ajbmeb-1977	13	12	development	development	NOUN
ajbmeb-1977	13	13	and	and	CCONJ
ajbmeb-1977	13	14	reconstruction	reconstruction	NOUN
ajbmeb-1977	13	15	,	,	PUNCT
ajbmeb-1977	13	16	the	the	DET
ajbmeb-1977	13	17	nations	nation	NOUN
ajbmeb-1977	13	18	started	start	VERB
ajbmeb-1977	13	19	off	off	ADP
ajbmeb-1977	13	20	by	by	ADP
ajbmeb-1977	13	21	laying	lay	VERB
ajbmeb-1977	13	22	the	the	DET
ajbmeb-1977	13	23	groundwork	groundwork	NOUN
ajbmeb-1977	13	24	for	for	ADP
ajbmeb-1977	13	25	their	their	PRON
ajbmeb-1977	13	26	development	development	NOUN
ajbmeb-1977	13	27	plan	plan	NOUN
ajbmeb-1977	13	28	,	,	PUNCT
ajbmeb-1977	13	29	which	which	PRON
ajbmeb-1977	13	30	included	include	VERB
ajbmeb-1977	13	31	enhancing	enhance	VERB
ajbmeb-1977	13	32	the	the	DET
ajbmeb-1977	13	33	legal	legal	ADJ
ajbmeb-1977	13	34	and	and	CCONJ
ajbmeb-1977	13	35	legislative	legislative	ADJ
ajbmeb-1977	13	36	framework	framework	NOUN
ajbmeb-1977	13	37	for	for	ADP
ajbmeb-1977	13	38	the	the	DET
ajbmeb-1977	13	39	sector	sector	NOUN
ajbmeb-1977	13	40	's	's	PART
ajbmeb-1977	13	41	growth	growth	NOUN
ajbmeb-1977	13	42	as	as	ADV
ajbmeb-1977	13	43	well	well	ADV
ajbmeb-1977	13	44	as	as	ADP
ajbmeb-1977	13	45	promoting	promote	VERB
ajbmeb-1977	13	46	local	local	ADJ
ajbmeb-1977	13	47	economic	economic	ADJ
ajbmeb-1977	13	48	recovery	recovery	NOUN
ajbmeb-1977	13	49	.	.	PUNCT
ajbmeb-1977	14	1	through	through	ADP
ajbmeb-1977	14	2	this	this	DET
ajbmeb-1977	14	3	development	development	NOUN
ajbmeb-1977	14	4	process	process	NOUN
ajbmeb-1977	14	5	,	,	PUNCT
ajbmeb-1977	14	6	the	the	DET
ajbmeb-1977	14	7	sme	sme	PROPN
ajbmeb-1977	14	8	sector	sector	NOUN
ajbmeb-1977	14	9	's	's	PART
ajbmeb-1977	14	10	resuscitation	resuscitation	NOUN
ajbmeb-1977	14	11	became	become	VERB
ajbmeb-1977	14	12	one	one	NUM
ajbmeb-1977	14	13	of	of	ADP
ajbmeb-1977	14	14	the	the	DET
ajbmeb-1977	14	15	primary	primary	ADJ
ajbmeb-1977	14	16	pillars	pillar	NOUN
ajbmeb-1977	14	17	of	of	ADP
ajbmeb-1977	14	18	the	the	DET
ajbmeb-1977	14	19	nation	nation	NOUN
ajbmeb-1977	14	20	's	's	PART
ajbmeb-1977	14	21	strategy	strategy	NOUN
ajbmeb-1977	14	22	,	,	PUNCT
ajbmeb-1977	14	23	transforming	transform	VERB
ajbmeb-1977	14	24	it	it	PRON
ajbmeb-1977	14	25	into	into	ADP
ajbmeb-1977	14	26	an	an	DET
ajbmeb-1977	14	27	active	active	ADJ
ajbmeb-1977	14	28	sector	sector	NOUN
ajbmeb-1977	14	29	of	of	ADP
ajbmeb-1977	14	30	the	the	DET
ajbmeb-1977	14	31	economy	economy	NOUN
ajbmeb-1977	14	32	,	,	PUNCT
ajbmeb-1977	14	33	a	a	DET
ajbmeb-1977	14	34	source	source	NOUN
ajbmeb-1977	14	35	of	of	ADP
ajbmeb-1977	14	36	job	job	NOUN
ajbmeb-1977	14	37	opportunities	opportunity	NOUN
ajbmeb-1977	14	38	,	,	PUNCT
ajbmeb-1977	14	39	a	a	DET
ajbmeb-1977	14	40	facilitator	facilitator	NOUN
ajbmeb-1977	14	41	of	of	ADP
ajbmeb-1977	14	42	sustainable	sustainable	ADJ
ajbmeb-1977	14	43	growth	growth	NOUN
ajbmeb-1977	14	44	,	,	PUNCT
ajbmeb-1977	14	45	and	and	CCONJ
ajbmeb-1977	14	46	a	a	DET
ajbmeb-1977	14	47	contributor	contributor	NOUN
ajbmeb-1977	14	48	to	to	ADP
ajbmeb-1977	14	49	the	the	DET
ajbmeb-1977	14	50	financing	financing	NOUN
ajbmeb-1977	14	51	of	of	ADP
ajbmeb-1977	14	52	development	development	NOUN
ajbmeb-1977	14	53	.	.	PUNCT
ajbmeb-1977	15	1	the	the	DET
ajbmeb-1977	15	2	idea	idea	NOUN
ajbmeb-1977	15	3	of	of	ADP
ajbmeb-1977	15	4	using	use	VERB
ajbmeb-1977	15	5	smes	sme	NOUN
ajbmeb-1977	15	6	as	as	ADP
ajbmeb-1977	15	7	a	a	DET
ajbmeb-1977	15	8	vehicle	vehicle	NOUN
ajbmeb-1977	15	9	for	for	ADP
ajbmeb-1977	15	10	more	more	ADV
ajbmeb-1977	15	11	sustainable	sustainable	ADJ
ajbmeb-1977	15	12	growth	growth	NOUN
ajbmeb-1977	15	13	has	have	AUX
ajbmeb-1977	15	14	garnered	garner	VERB
ajbmeb-1977	15	15	more	more	ADJ
ajbmeb-1977	15	16	attention	attention	NOUN
ajbmeb-1977	15	17	than	than	ADP
ajbmeb-1977	15	18	ever	ever	ADV
ajbmeb-1977	15	19	before	before	ADV
ajbmeb-1977	15	20	,	,	PUNCT
ajbmeb-1977	15	21	with	with	ADP
ajbmeb-1977	15	22	a	a	DET
ajbmeb-1977	15	23	new	new	ADJ
ajbmeb-1977	15	24	policy	policy	NOUN
ajbmeb-1977	15	25	for	for	ADP
ajbmeb-1977	15	26	smes	sme	NOUN
ajbmeb-1977	15	27	in	in	ADP
ajbmeb-1977	15	28	all	all	DET
ajbmeb-1977	15	29	sectors	sector	NOUN
ajbmeb-1977	15	30	being	be	AUX
ajbmeb-1977	15	31	drawn	draw	VERB
ajbmeb-1977	15	32	with	with	ADP
ajbmeb-1977	15	33	full	full	ADJ
ajbmeb-1977	15	34	potential	potential	ADJ
ajbmeb-1977	15	35	(	(	PUNCT
ajbmeb-1977	15	36	harash	harash	NOUN
ajbmeb-1977	15	37	,	,	PUNCT
ajbmeb-1977	15	38	2017	2017	NUM
ajbmeb-1977	15	39	)	)	PUNCT
ajbmeb-1977	15	40	.	.	PUNCT
ajbmeb-1977	16	1	iraq	iraq	PROPN
ajbmeb-1977	16	2	has	have	AUX
ajbmeb-1977	16	3	been	be	AUX
ajbmeb-1977	16	4	home	home	ADV
ajbmeb-1977	16	5	to	to	ADP
ajbmeb-1977	16	6	small	small	ADJ
ajbmeb-1977	16	7	industrial	industrial	ADJ
ajbmeb-1977	16	8	firms	firm	NOUN
ajbmeb-1977	16	9	american	american	PROPN
ajbmeb-1977	16	10	journal	journal	PROPN
ajbmeb-1977	16	11	of	of	ADP
ajbmeb-1977	16	12	business	business	NOUN
ajbmeb-1977	16	13	management	management	NOUN
ajbmeb-1977	16	14	,	,	PUNCT
ajbmeb-1977	16	15	economics	economic	NOUN
ajbmeb-1977	16	16	and	and	CCONJ
ajbmeb-1977	16	17	banking	banking	NOUN
ajbmeb-1977	16	18	volume	volume	NOUN
ajbmeb-1977	16	19	23	23	NUM
ajbmeb-1977	16	20	april	april	PROPN
ajbmeb-1977	16	21	2024	2024	NUM
ajbmeb-1977	16	22	p	p	NOUN
ajbmeb-1977	17	1	a	a	DET
ajbmeb-1977	17	2	g	g	NOUN
ajbmeb-1977	17	3	e	e	NOUN
ajbmeb-1977	17	4	|	|	ADV
ajbmeb-1977	17	5	2	2	NUM
ajbmeb-1977	17	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1977	17	7	(	(	PUNCT
ajbmeb-1977	17	8	smes	sme	NOUN
ajbmeb-1977	17	9	)	)	PUNCT
ajbmeb-1977	17	10	since	since	SCONJ
ajbmeb-1977	17	11	1982	1982	NUM
ajbmeb-1977	17	12	.	.	PUNCT
ajbmeb-1977	18	1	government	government	NOUN
ajbmeb-1977	18	2	criteria	criterion	NOUN
ajbmeb-1977	18	3	state	state	NOUN
ajbmeb-1977	18	4	that	that	SCONJ
ajbmeb-1977	18	5	an	an	DET
ajbmeb-1977	18	6	organisation	organisation	NOUN
ajbmeb-1977	18	7	is	be	AUX
ajbmeb-1977	18	8	considered	consider	VERB
ajbmeb-1977	18	9	small	small	ADJ
ajbmeb-1977	18	10	if	if	SCONJ
ajbmeb-1977	18	11	it	it	PRON
ajbmeb-1977	18	12	is	be	AUX
ajbmeb-1977	18	13	lawfully	lawfully	ADV
ajbmeb-1977	18	14	registered	register	VERB
ajbmeb-1977	18	15	,	,	PUNCT
ajbmeb-1977	18	16	employs	employ	VERB
ajbmeb-1977	18	17	less	less	ADJ
ajbmeb-1977	18	18	than	than	ADP
ajbmeb-1977	18	19	ten	ten	NUM
ajbmeb-1977	18	20	people	people	NOUN
ajbmeb-1977	18	21	,	,	PUNCT
ajbmeb-1977	18	22	and	and	CCONJ
ajbmeb-1977	18	23	has	have	VERB
ajbmeb-1977	18	24	assets	asset	NOUN
ajbmeb-1977	18	25	under	under	ADP
ajbmeb-1977	18	26	$	$	SYM
ajbmeb-1977	18	27	10,000,000	10,000,000	NUM
ajbmeb-1977	18	28	.	.	PUNCT
ajbmeb-1977	19	1	starting	start	VERB
ajbmeb-1977	19	2	in	in	ADP
ajbmeb-1977	19	3	1983	1983	NUM
ajbmeb-1977	19	4	,	,	PUNCT
ajbmeb-1977	19	5	industrial	industrial	ADJ
ajbmeb-1977	19	6	medium	medium	ADJ
ajbmeb-1977	19	7	enterprises	enterprise	NOUN
ajbmeb-1977	19	8	are	be	AUX
ajbmeb-1977	19	9	defined	define	VERB
ajbmeb-1977	19	10	as	as	ADP
ajbmeb-1977	19	11	businesses	business	NOUN
ajbmeb-1977	19	12	that	that	PRON
ajbmeb-1977	19	13	employ	employ	VERB
ajbmeb-1977	19	14	between	between	ADP
ajbmeb-1977	19	15	ten	ten	NUM
ajbmeb-1977	19	16	and	and	CCONJ
ajbmeb-1977	19	17	twenty	twenty	NUM
ajbmeb-1977	19	18	-	-	PUNCT
ajbmeb-1977	19	19	nine	nine	NUM
ajbmeb-1977	19	20	people	people	NOUN
ajbmeb-1977	19	21	,	,	PUNCT
ajbmeb-1977	19	22	with	with	ADP
ajbmeb-1977	19	23	personal	personal	ADJ
ajbmeb-1977	19	24	investments	investment	NOUN
ajbmeb-1977	19	25	under	under	ADP
ajbmeb-1977	19	26	10,000,000	10,000,000	NUM
ajbmeb-1977	19	27	iqd	iqd	NOUN
ajbmeb-1977	19	28	.	.	PUNCT
ajbmeb-1977	20	1	these	these	DET
ajbmeb-1977	20	2	medium	medium	ADJ
ajbmeb-1977	20	3	-	-	PUNCT
ajbmeb-1977	20	4	sized	sized	ADJ
ajbmeb-1977	20	5	businesses	business	NOUN
ajbmeb-1977	20	6	,	,	PUNCT
ajbmeb-1977	20	7	which	which	PRON
ajbmeb-1977	20	8	employ	employ	VERB
ajbmeb-1977	20	9	less	less	ADJ
ajbmeb-1977	20	10	than	than	ADP
ajbmeb-1977	20	11	twenty	twenty	NUM
ajbmeb-1977	20	12	-	-	PUNCT
ajbmeb-1977	20	13	nine	nine	NUM
ajbmeb-1977	20	14	people	people	NOUN
ajbmeb-1977	20	15	and	and	CCONJ
ajbmeb-1977	20	16	have	have	VERB
ajbmeb-1977	20	17	fixed	fix	VERB
ajbmeb-1977	20	18	asset	asset	NOUN
ajbmeb-1977	20	19	bases	basis	NOUN
ajbmeb-1977	20	20	of	of	ADP
ajbmeb-1977	20	21	little	little	ADJ
ajbmeb-1977	20	22	more	more	ADJ
ajbmeb-1977	20	23	than	than	ADP
ajbmeb-1977	20	24	10,000,000	10,000,000	NUM
ajbmeb-1977	20	25	iqd	iqd	NOUN
ajbmeb-1977	20	26	,	,	PUNCT
ajbmeb-1977	20	27	are	be	AUX
ajbmeb-1977	20	28	also	also	ADV
ajbmeb-1977	20	29	registered	register	VERB
ajbmeb-1977	20	30	as	as	ADP
ajbmeb-1977	20	31	small	small	ADJ
ajbmeb-1977	20	32	or	or	CCONJ
ajbmeb-1977	20	33	medium	medium	ADJ
ajbmeb-1977	20	34	-	-	PUNCT
ajbmeb-1977	20	35	scale	scale	NOUN
ajbmeb-1977	20	36	companies	company	NOUN
ajbmeb-1977	20	37	(	(	PUNCT
ajbmeb-1977	20	38	smes	sme	NOUN
ajbmeb-1977	20	39	)	)	PUNCT
ajbmeb-1977	20	40	(	(	PUNCT
ajbmeb-1977	20	41	harash	harash	NOUN
ajbmeb-1977	20	42	,	,	PUNCT
ajbmeb-1977	20	43	2014	2014	NUM
ajbmeb-1977	20	44	;	;	PUNCT
ajbmeb-1977	20	45	harash	harash	NOUN
ajbmeb-1977	20	46	,	,	PUNCT
ajbmeb-1977	20	47	2017	2017	NUM
ajbmeb-1977	20	48	)	)	PUNCT
ajbmeb-1977	20	49	.	.	PUNCT
ajbmeb-1977	21	1	therefore	therefore	ADV
ajbmeb-1977	21	2	,	,	PUNCT
ajbmeb-1977	21	3	this	this	DET
ajbmeb-1977	21	4	study	study	NOUN
ajbmeb-1977	21	5	defines	define	VERB
ajbmeb-1977	21	6	sme	sme	NOUN
ajbmeb-1977	21	7	as	as	ADP
ajbmeb-1977	21	8	an	an	DET
ajbmeb-1977	21	9	iraqi	iraqi	ADJ
ajbmeb-1977	21	10	registered	register	VERB
ajbmeb-1977	21	11	company	company	NOUN
ajbmeb-1977	21	12	that	that	PRON
ajbmeb-1977	21	13	comprises	comprise	VERB
ajbmeb-1977	21	14	29	29	NUM
ajbmeb-1977	21	15	employees	employee	NOUN
ajbmeb-1977	21	16	or	or	CCONJ
ajbmeb-1977	21	17	less	less	ADJ
ajbmeb-1977	21	18	and	and	CCONJ
ajbmeb-1977	21	19	assets	asset	NOUN
ajbmeb-1977	21	20	of	of	ADP
ajbmeb-1977	21	21	no	no	DET
ajbmeb-1977	21	22	more	more	ADJ
ajbmeb-1977	21	23	than	than	ADP
ajbmeb-1977	21	24	10,000	10,000	NUM
ajbmeb-1977	21	25	iqd	iqd	NOUN
ajbmeb-1977	21	26	.	.	PUNCT
ajbmeb-1977	22	1	since	since	SCONJ
ajbmeb-1977	22	2	small	small	ADJ
ajbmeb-1977	22	3	and	and	CCONJ
ajbmeb-1977	22	4	medium	medium	ADJ
ajbmeb-1977	22	5	-	-	PUNCT
ajbmeb-1977	22	6	sized	sized	ADJ
ajbmeb-1977	22	7	enterprises	enterprise	NOUN
ajbmeb-1977	22	8	(	(	PUNCT
ajbmeb-1977	22	9	smes	sme	NOUN
ajbmeb-1977	22	10	)	)	PUNCT
ajbmeb-1977	22	11	account	account	VERB
ajbmeb-1977	22	12	for	for	ADP
ajbmeb-1977	22	13	about	about	ADV
ajbmeb-1977	22	14	95	95	NUM
ajbmeb-1977	22	15	%	%	NOUN
ajbmeb-1977	22	16	of	of	ADP
ajbmeb-1977	22	17	all	all	DET
ajbmeb-1977	22	18	businesses	business	NOUN
ajbmeb-1977	22	19	,	,	PUNCT
ajbmeb-1977	22	20	the	the	DET
ajbmeb-1977	22	21	relevance	relevance	NOUN
ajbmeb-1977	22	22	and	and	CCONJ
ajbmeb-1977	22	23	application	application	NOUN
ajbmeb-1977	22	24	of	of	ADP
ajbmeb-1977	22	25	accounting	accounting	NOUN
ajbmeb-1977	22	26	information	information	NOUN
ajbmeb-1977	22	27	systems	system	NOUN
ajbmeb-1977	22	28	(	(	PUNCT
ajbmeb-1977	22	29	ais	ais	PROPN
ajbmeb-1977	22	30	)	)	PUNCT
ajbmeb-1977	22	31	for	for	ADP
ajbmeb-1977	22	32	smes	sme	NOUN
ajbmeb-1977	22	33	is	be	AUX
ajbmeb-1977	22	34	crucial	crucial	ADJ
ajbmeb-1977	22	35	.	.	PUNCT
ajbmeb-1977	23	1	available	available	ADJ
ajbmeb-1977	23	2	data	datum	NOUN
ajbmeb-1977	23	3	from	from	ADP
ajbmeb-1977	23	4	the	the	DET
ajbmeb-1977	23	5	central	central	ADJ
ajbmeb-1977	23	6	organisation	organisation	NOUN
ajbmeb-1977	23	7	for	for	ADP
ajbmeb-1977	23	8	statistics	statistic	NOUN
ajbmeb-1977	23	9	(	(	PUNCT
ajbmeb-1977	23	10	cos	cos	PROPN
ajbmeb-1977	23	11	)	)	PUNCT
ajbmeb-1977	23	12	in	in	ADP
ajbmeb-1977	23	13	iraq	iraq	PROPN
ajbmeb-1977	23	14	shows	show	VERB
ajbmeb-1977	23	15	that	that	SCONJ
ajbmeb-1977	23	16	smes	sme	NOUN
ajbmeb-1977	23	17	make	make	VERB
ajbmeb-1977	23	18	up	up	ADP
ajbmeb-1977	23	19	the	the	DET
ajbmeb-1977	23	20	majority	majority	NOUN
ajbmeb-1977	23	21	of	of	ADP
ajbmeb-1977	23	22	the	the	DET
ajbmeb-1977	23	23	country	country	NOUN
ajbmeb-1977	23	24	's	's	PART
ajbmeb-1977	23	25	private	private	ADJ
ajbmeb-1977	23	26	sector	sector	NOUN
ajbmeb-1977	23	27	,	,	PUNCT
ajbmeb-1977	23	28	accounting	account	VERB
ajbmeb-1977	23	29	for	for	ADP
ajbmeb-1977	23	30	99	99	NUM
ajbmeb-1977	23	31	%	%	NOUN
ajbmeb-1977	23	32	of	of	ADP
ajbmeb-1977	23	33	all	all	DET
ajbmeb-1977	23	34	businesses	business	NOUN
ajbmeb-1977	23	35	(	(	PUNCT
ajbmeb-1977	23	36	harash	harash	NOUN
ajbmeb-1977	23	37	,	,	PUNCT
ajbmeb-1977	23	38	2014	2014	NUM
ajbmeb-1977	23	39	;	;	PUNCT
ajbmeb-1977	23	40	harash	harash	NOUN
ajbmeb-1977	23	41	,	,	PUNCT
ajbmeb-1977	23	42	2015	2015	NUM
ajbmeb-1977	23	43	;	;	PUNCT
ajbmeb-1977	23	44	harash	harash	NOUN
ajbmeb-1977	23	45	,	,	PUNCT
ajbmeb-1977	23	46	2017	2017	NUM
ajbmeb-1977	23	47	)	)	PUNCT
ajbmeb-1977	23	48	.	.	PUNCT
ajbmeb-1977	24	1	when	when	SCONJ
ajbmeb-1977	24	2	it	it	PRON
ajbmeb-1977	24	3	comes	come	VERB
ajbmeb-1977	24	4	to	to	ADP
ajbmeb-1977	24	5	helping	help	VERB
ajbmeb-1977	24	6	small	small	ADJ
ajbmeb-1977	24	7	business	business	NOUN
ajbmeb-1977	24	8	owners	owner	NOUN
ajbmeb-1977	24	9	and	and	CCONJ
ajbmeb-1977	24	10	managers	manager	NOUN
ajbmeb-1977	24	11	maintain	maintain	VERB
ajbmeb-1977	24	12	a	a	DET
ajbmeb-1977	24	13	competitive	competitive	ADJ
ajbmeb-1977	24	14	edge	edge	NOUN
ajbmeb-1977	24	15	in	in	ADP
ajbmeb-1977	24	16	the	the	DET
ajbmeb-1977	24	17	face	face	NOUN
ajbmeb-1977	24	18	of	of	ADP
ajbmeb-1977	24	19	today	today	NOUN
ajbmeb-1977	24	20	's	's	PART
ajbmeb-1977	24	21	rapidly	rapidly	ADV
ajbmeb-1977	24	22	evolving	evolve	VERB
ajbmeb-1977	24	23	business	business	NOUN
ajbmeb-1977	24	24	landscape	landscape	NOUN
ajbmeb-1977	24	25	,	,	PUNCT
ajbmeb-1977	24	26	including	include	VERB
ajbmeb-1977	24	27	rising	rise	VERB
ajbmeb-1977	24	28	client	client	NOUN
ajbmeb-1977	24	29	demands	demand	NOUN
ajbmeb-1977	24	30	,	,	PUNCT
ajbmeb-1977	24	31	quick	quick	ADJ
ajbmeb-1977	24	32	technical	technical	ADJ
ajbmeb-1977	24	33	advancements	advancement	NOUN
ajbmeb-1977	24	34	,	,	PUNCT
ajbmeb-1977	24	35	and	and	CCONJ
ajbmeb-1977	24	36	greater	great	ADJ
ajbmeb-1977	24	37	awareness	awareness	NOUN
ajbmeb-1977	24	38	,	,	PUNCT
ajbmeb-1977	24	39	ais	ais	PROPN
ajbmeb-1977	24	40	is	be	AUX
ajbmeb-1977	24	41	an	an	DET
ajbmeb-1977	24	42	indispensable	indispensable	ADJ
ajbmeb-1977	24	43	tool	tool	NOUN
ajbmeb-1977	24	44	(	(	PUNCT
ajbmeb-1977	24	45	alnajjar	alnajjar	PROPN
ajbmeb-1977	24	46	,	,	PUNCT
ajbmeb-1977	24	47	2017	2017	NUM
ajbmeb-1977	24	48	;	;	PUNCT
ajbmeb-1977	24	49	harash	harash	NOUN
ajbmeb-1977	24	50	,	,	PUNCT
ajbmeb-1977	24	51	2014	2014	NUM
ajbmeb-1977	24	52	;	;	PUNCT
ajbmeb-1977	24	53	harash	harash	NOUN
ajbmeb-1977	24	54	,	,	PUNCT
ajbmeb-1977	24	55	2015	2015	NUM
ajbmeb-1977	24	56	;	;	PUNCT
ajbmeb-1977	24	57	harash	harash	NOUN
ajbmeb-1977	24	58	,	,	PUNCT
ajbmeb-1977	24	59	2017	2017	NUM
ajbmeb-1977	24	60	)	)	PUNCT
ajbmeb-1977	24	61	.	.	PUNCT
ajbmeb-1977	25	1	the	the	DET
ajbmeb-1977	25	2	ais	ais	PROPN
ajbmeb-1977	25	3	is	be	AUX
ajbmeb-1977	25	4	viewed	view	VERB
ajbmeb-1977	25	5	as	as	ADP
ajbmeb-1977	25	6	a	a	DET
ajbmeb-1977	25	7	means	means	NOUN
ajbmeb-1977	25	8	of	of	ADP
ajbmeb-1977	25	9	providing	provide	VERB
ajbmeb-1977	25	10	information	information	NOUN
ajbmeb-1977	25	11	on	on	ADP
ajbmeb-1977	25	12	management	management	NOUN
ajbmeb-1977	25	13	,	,	PUNCT
ajbmeb-1977	25	14	financial	financial	ADJ
ajbmeb-1977	25	15	,	,	PUNCT
ajbmeb-1977	25	16	organizational	organizational	ADJ
ajbmeb-1977	25	17	,	,	PUNCT
ajbmeb-1977	25	18	social	social	ADJ
ajbmeb-1977	25	19	,	,	PUNCT
ajbmeb-1977	25	20	and	and	CCONJ
ajbmeb-1977	25	21	operational	operational	ADJ
ajbmeb-1977	25	22	to	to	ADP
ajbmeb-1977	25	23	organizations	organization	NOUN
ajbmeb-1977	25	24	so	so	SCONJ
ajbmeb-1977	25	25	that	that	SCONJ
ajbmeb-1977	25	26	financial	financial	ADJ
ajbmeb-1977	25	27	statements	statement	NOUN
ajbmeb-1977	25	28	can	can	AUX
ajbmeb-1977	25	29	be	be	AUX
ajbmeb-1977	25	30	consistent	consistent	ADJ
ajbmeb-1977	25	31	,	,	PUNCT
ajbmeb-1977	25	32	transparent	transparent	ADJ
ajbmeb-1977	25	33	,	,	PUNCT
ajbmeb-1977	25	34	and	and	CCONJ
ajbmeb-1977	25	35	comparable	comparable	ADJ
ajbmeb-1977	25	36	.	.	PUNCT
ajbmeb-1977	26	1	financial	financial	ADJ
ajbmeb-1977	26	2	accounting	accounting	NOUN
ajbmeb-1977	26	3	in	in	ADP
ajbmeb-1977	26	4	smes	smes	PROPN
ajbmeb-1977	26	5	is	be	AUX
ajbmeb-1977	26	6	the	the	DET
ajbmeb-1977	26	7	primary	primary	ADJ
ajbmeb-1977	26	8	information	information	NOUN
ajbmeb-1977	26	9	source	source	NOUN
ajbmeb-1977	26	10	for	for	ADP
ajbmeb-1977	26	11	management	management	NOUN
ajbmeb-1977	26	12	,	,	PUNCT
ajbmeb-1977	26	13	creditors	creditor	NOUN
ajbmeb-1977	26	14	,	,	PUNCT
ajbmeb-1977	26	15	lenders	lender	NOUN
ajbmeb-1977	26	16	,	,	PUNCT
ajbmeb-1977	26	17	and	and	CCONJ
ajbmeb-1977	26	18	other	other	ADJ
ajbmeb-1977	26	19	users	user	NOUN
ajbmeb-1977	26	20	of	of	ADP
ajbmeb-1977	26	21	smes	sme	NOUN
ajbmeb-1977	26	22	'	'	PART
ajbmeb-1977	26	23	financial	financial	ADJ
ajbmeb-1977	26	24	statements	statement	NOUN
ajbmeb-1977	26	25	to	to	ADP
ajbmeb-1977	26	26	organisations	organisation	NOUN
ajbmeb-1977	26	27	(	(	PUNCT
ajbmeb-1977	26	28	alnajjar	alnajjar	PROPN
ajbmeb-1977	26	29	,	,	PUNCT
ajbmeb-1977	26	30	2017	2017	NUM
ajbmeb-1977	26	31	;	;	PUNCT
ajbmeb-1977	26	32	harash	harash	NOUN
ajbmeb-1977	26	33	,	,	PUNCT
ajbmeb-1977	26	34	2014	2014	NUM
ajbmeb-1977	26	35	;	;	PUNCT
ajbmeb-1977	26	36	harash	harash	NOUN
ajbmeb-1977	26	37	,	,	PUNCT
ajbmeb-1977	26	38	2015	2015	NUM
ajbmeb-1977	26	39	;	;	PUNCT
ajbmeb-1977	26	40	harash	harash	NOUN
ajbmeb-1977	26	41	,	,	PUNCT
ajbmeb-1977	26	42	2017	2017	NUM
ajbmeb-1977	26	43	)	)	PUNCT
ajbmeb-1977	26	44	.	.	PUNCT
ajbmeb-1977	27	1	despite	despite	SCONJ
ajbmeb-1977	27	2	using	use	VERB
ajbmeb-1977	27	3	ais	ais	PROPN
ajbmeb-1977	27	4	,	,	PUNCT
ajbmeb-1977	27	5	prior	prior	ADJ
ajbmeb-1977	27	6	research	research	NOUN
ajbmeb-1977	27	7	has	have	AUX
ajbmeb-1977	27	8	shown	show	VERB
ajbmeb-1977	27	9	that	that	SCONJ
ajbmeb-1977	27	10	smes	sme	NOUN
ajbmeb-1977	27	11	still	still	ADV
ajbmeb-1977	27	12	have	have	VERB
ajbmeb-1977	27	13	inadequate	inadequate	ADJ
ajbmeb-1977	27	14	system	system	NOUN
ajbmeb-1977	27	15	control	control	NOUN
ajbmeb-1977	27	16	,	,	PUNCT
ajbmeb-1977	27	17	inefficient	inefficient	ADJ
ajbmeb-1977	27	18	information	information	NOUN
ajbmeb-1977	27	19	management	management	NOUN
ajbmeb-1977	27	20	,	,	PUNCT
ajbmeb-1977	27	21	and	and	CCONJ
ajbmeb-1977	27	22	a	a	DET
ajbmeb-1977	27	23	high	high	ADJ
ajbmeb-1977	27	24	percentage	percentage	NOUN
ajbmeb-1977	27	25	of	of	ADP
ajbmeb-1977	27	26	ad	ad	X
ajbmeb-1977	27	27	hoc	hoc	X
ajbmeb-1977	27	28	decision	decision	NOUN
ajbmeb-1977	27	29	-	-	PUNCT
ajbmeb-1977	27	30	making	making	NOUN
ajbmeb-1977	27	31	.	.	PUNCT
ajbmeb-1977	28	1	many	many	ADJ
ajbmeb-1977	28	2	smes	sme	NOUN
ajbmeb-1977	28	3	have	have	AUX
ajbmeb-1977	28	4	not	not	PART
ajbmeb-1977	28	5	taken	take	VERB
ajbmeb-1977	28	6	into	into	ADP
ajbmeb-1977	28	7	account	account	NOUN
ajbmeb-1977	28	8	ais	ais	PROPN
ajbmeb-1977	28	9	in	in	ADP
ajbmeb-1977	28	10	their	their	PRON
ajbmeb-1977	28	11	operation	operation	NOUN
ajbmeb-1977	28	12	,	,	PUNCT
ajbmeb-1977	28	13	according	accord	VERB
ajbmeb-1977	28	14	to	to	ADP
ajbmeb-1977	28	15	earlier	early	ADJ
ajbmeb-1977	28	16	literature	literature	NOUN
ajbmeb-1977	28	17	.	.	PUNCT
ajbmeb-1977	29	1	managers	manager	NOUN
ajbmeb-1977	29	2	,	,	PUNCT
ajbmeb-1977	29	3	accountants	accountant	NOUN
ajbmeb-1977	29	4	,	,	PUNCT
ajbmeb-1977	29	5	business	business	NOUN
ajbmeb-1977	29	6	analysts	analyst	NOUN
ajbmeb-1977	29	7	,	,	PUNCT
ajbmeb-1977	29	8	and	and	CCONJ
ajbmeb-1977	29	9	other	other	ADJ
ajbmeb-1977	29	10	agencies	agency	NOUN
ajbmeb-1977	29	11	can	can	AUX
ajbmeb-1977	29	12	utilise	utilise	VERB
ajbmeb-1977	29	13	accounting	accounting	NOUN
ajbmeb-1977	29	14	information	information	NOUN
ajbmeb-1977	29	15	systems	system	NOUN
ajbmeb-1977	29	16	to	to	PART
ajbmeb-1977	29	17	help	help	VERB
ajbmeb-1977	29	18	smes	sme	NOUN
ajbmeb-1977	29	19	work	work	VERB
ajbmeb-1977	29	20	more	more	ADV
ajbmeb-1977	29	21	effectively	effectively	ADV
ajbmeb-1977	29	22	and	and	CCONJ
ajbmeb-1977	29	23	efficiently	efficiently	ADV
ajbmeb-1977	29	24	by	by	ADP
ajbmeb-1977	29	25	acting	act	VERB
ajbmeb-1977	29	26	as	as	ADP
ajbmeb-1977	29	27	control	control	NOUN
ajbmeb-1977	29	28	and	and	CCONJ
ajbmeb-1977	29	29	auditors	auditor	NOUN
ajbmeb-1977	29	30	(	(	PUNCT
ajbmeb-1977	29	31	alnajjar	alnajjar	PROPN
ajbmeb-1977	29	32	,	,	PUNCT
ajbmeb-1977	29	33	2017	2017	NUM
ajbmeb-1977	29	34	;	;	PUNCT
ajbmeb-1977	29	35	harash	harash	NOUN
ajbmeb-1977	29	36	,	,	PUNCT
ajbmeb-1977	29	37	2014	2014	NUM
ajbmeb-1977	29	38	;	;	PUNCT
ajbmeb-1977	29	39	harash	harash	NOUN
ajbmeb-1977	29	40	,	,	PUNCT
ajbmeb-1977	29	41	2015	2015	NUM
ajbmeb-1977	29	42	;	;	PUNCT
ajbmeb-1977	29	43	harash	harash	NOUN
ajbmeb-1977	29	44	,	,	PUNCT
ajbmeb-1977	29	45	2017	2017	NUM
ajbmeb-1977	29	46	;	;	PUNCT
ajbmeb-1977	29	47	ismail	ismail	PROPN
ajbmeb-1977	29	48	&	&	CCONJ
ajbmeb-1977	29	49	king	king	PROPN
ajbmeb-1977	29	50	,	,	PUNCT
ajbmeb-1977	29	51	2005	2005	NUM
ajbmeb-1977	29	52	)	)	PUNCT
ajbmeb-1977	29	53	.	.	PUNCT
ajbmeb-1977	30	1	the	the	DET
ajbmeb-1977	30	2	topic	topic	NOUN
ajbmeb-1977	30	3	of	of	ADP
ajbmeb-1977	30	4	the	the	DET
ajbmeb-1977	30	5	current	current	ADJ
ajbmeb-1977	30	6	study	study	NOUN
ajbmeb-1977	30	7	is	be	AUX
ajbmeb-1977	30	8	connected	connect	VERB
ajbmeb-1977	30	9	to	to	ADP
ajbmeb-1977	30	10	determining	determine	VERB
ajbmeb-1977	30	11	the	the	DET
ajbmeb-1977	30	12	efficacy	efficacy	NOUN
ajbmeb-1977	30	13	of	of	ADP
ajbmeb-1977	30	14	accounting	accounting	NOUN
ajbmeb-1977	30	15	information	information	NOUN
ajbmeb-1977	30	16	systems	system	NOUN
ajbmeb-1977	30	17	as	as	ADP
ajbmeb-1977	30	18	control	control	NOUN
ajbmeb-1977	30	19	and	and	CCONJ
ajbmeb-1977	30	20	auditor	auditor	NOUN
ajbmeb-1977	30	21	,	,	PUNCT
ajbmeb-1977	30	22	as	as	ADV
ajbmeb-1977	30	23	well	well	ADV
ajbmeb-1977	30	24	as	as	ADP
ajbmeb-1977	30	25	their	their	PRON
ajbmeb-1977	30	26	performance	performance	NOUN
ajbmeb-1977	30	27	and	and	CCONJ
ajbmeb-1977	30	28	influence	influence	NOUN
ajbmeb-1977	30	29	on	on	ADP
ajbmeb-1977	30	30	accounting	accounting	NOUN
ajbmeb-1977	30	31	practices	practice	NOUN
ajbmeb-1977	30	32	for	for	ADP
ajbmeb-1977	30	33	smes	sme	NOUN
ajbmeb-1977	30	34	in	in	ADP
ajbmeb-1977	30	35	iraq	iraq	PROPN
ajbmeb-1977	30	36	,	,	PUNCT
ajbmeb-1977	30	37	based	base	VERB
ajbmeb-1977	30	38	on	on	ADP
ajbmeb-1977	30	39	the	the	DET
ajbmeb-1977	30	40	review	review	NOUN
ajbmeb-1977	30	41	and	and	CCONJ
ajbmeb-1977	30	42	discussion	discussion	NOUN
ajbmeb-1977	30	43	above	above	ADV
ajbmeb-1977	30	44	.	.	PUNCT
ajbmeb-1977	31	1	thus	thus	ADV
ajbmeb-1977	31	2	,	,	PUNCT
ajbmeb-1977	31	3	this	this	DET
ajbmeb-1977	31	4	study	study	NOUN
ajbmeb-1977	31	5	aims	aim	VERB
ajbmeb-1977	31	6	to	to	PART
ajbmeb-1977	31	7	explore	explore	VERB
ajbmeb-1977	31	8	how	how	SCONJ
ajbmeb-1977	31	9	ais	ais	PROPN
ajbmeb-1977	31	10	,	,	PUNCT
ajbmeb-1977	31	11	both	both	PRON
ajbmeb-1977	31	12	as	as	ADP
ajbmeb-1977	31	13	auditors	auditor	NOUN
ajbmeb-1977	31	14	and	and	CCONJ
ajbmeb-1977	31	15	as	as	ADP
ajbmeb-1977	31	16	controls	control	NOUN
ajbmeb-1977	31	17	,	,	PUNCT
ajbmeb-1977	31	18	affect	affect	VERB
ajbmeb-1977	31	19	accounting	accounting	NOUN
ajbmeb-1977	31	20	procedures	procedure	NOUN
ajbmeb-1977	31	21	in	in	ADP
ajbmeb-1977	31	22	iraqi	iraqi	ADJ
ajbmeb-1977	31	23	smes	sme	NOUN
ajbmeb-1977	31	24	.	.	PUNCT
ajbmeb-1977	32	1	you	you	PRON
ajbmeb-1977	32	2	may	may	AUX
ajbmeb-1977	32	3	demonstrate	demonstrate	VERB
ajbmeb-1977	32	4	this	this	PRON
ajbmeb-1977	32	5	by	by	ADP
ajbmeb-1977	32	6	posing	pose	VERB
ajbmeb-1977	32	7	the	the	DET
ajbmeb-1977	32	8	following	following	ADJ
ajbmeb-1977	32	9	query	query	NOUN
ajbmeb-1977	32	10	:	:	PUNCT
ajbmeb-1977	32	11	what	what	DET
ajbmeb-1977	32	12	effect	effect	NOUN
ajbmeb-1977	32	13	does	do	AUX
ajbmeb-1977	32	14	the	the	DET
ajbmeb-1977	32	15	efficacy	efficacy	NOUN
ajbmeb-1977	32	16	of	of	ADP
ajbmeb-1977	32	17	ais	ais	PROPN
ajbmeb-1977	32	18	as	as	ADP
ajbmeb-1977	32	19	an	an	DET
ajbmeb-1977	32	20	auditor	auditor	NOUN
ajbmeb-1977	32	21	and	and	CCONJ
ajbmeb-1977	32	22	control	control	NOUN
ajbmeb-1977	32	23	have	have	VERB
ajbmeb-1977	32	24	on	on	ADP
ajbmeb-1977	32	25	the	the	DET
ajbmeb-1977	32	26	accounting	accounting	NOUN
ajbmeb-1977	32	27	procedures	procedure	NOUN
ajbmeb-1977	32	28	of	of	ADP
ajbmeb-1977	32	29	smes	sme	NOUN
ajbmeb-1977	32	30	in	in	ADP
ajbmeb-1977	32	31	iraq	iraq	PROPN
ajbmeb-1977	32	32	?	?	PUNCT
ajbmeb-1977	33	1	2	2	X
ajbmeb-1977	33	2	.	.	X
ajbmeb-1977	33	3	accounting	accounting	NOUN
ajbmeb-1977	33	4	information	information	NOUN
ajbmeb-1977	33	5	system	system	NOUN
ajbmeb-1977	33	6	(	(	PUNCT
ajbmeb-1977	33	7	ais	ais	PROPN
ajbmeb-1977	33	8	)	)	PUNCT
ajbmeb-1977	33	9	an	an	DET
ajbmeb-1977	33	10	information	information	NOUN
ajbmeb-1977	33	11	system	system	NOUN
ajbmeb-1977	33	12	(	(	PUNCT
ajbmeb-1977	33	13	is	be	AUX
ajbmeb-1977	33	14	)	)	PUNCT
ajbmeb-1977	33	15	is	be	AUX
ajbmeb-1977	33	16	a	a	DET
ajbmeb-1977	33	17	structured	structured	ADJ
ajbmeb-1977	33	18	way	way	NOUN
ajbmeb-1977	33	19	of	of	ADP
ajbmeb-1977	33	20	collecting	collect	VERB
ajbmeb-1977	33	21	,	,	PUNCT
ajbmeb-1977	33	22	inputting	inputte	VERB
ajbmeb-1977	33	23	,	,	PUNCT
ajbmeb-1977	33	24	processing	processing	NOUN
ajbmeb-1977	33	25	,	,	PUNCT
ajbmeb-1977	33	26	storing	storing	NOUN
ajbmeb-1977	33	27	,	,	PUNCT
ajbmeb-1977	33	28	managing	managing	NOUN
ajbmeb-1977	33	29	,	,	PUNCT
ajbmeb-1977	33	30	controlling	control	VERB
ajbmeb-1977	33	31	,	,	PUNCT
ajbmeb-1977	33	32	and	and	CCONJ
ajbmeb-1977	33	33	reporting	report	VERB
ajbmeb-1977	33	34	data	datum	NOUN
ajbmeb-1977	33	35	to	to	PART
ajbmeb-1977	33	36	help	help	VERB
ajbmeb-1977	33	37	a	a	DET
ajbmeb-1977	33	38	company	company	NOUN
ajbmeb-1977	33	39	meet	meet	VERB
ajbmeb-1977	33	40	its	its	PRON
ajbmeb-1977	33	41	goals	goal	NOUN
ajbmeb-1977	33	42	and	and	CCONJ
ajbmeb-1977	33	43	objectives	objective	NOUN
ajbmeb-1977	33	44	(	(	PUNCT
ajbmeb-1977	33	45	harash	harash	NOUN
ajbmeb-1977	33	46	,	,	PUNCT
ajbmeb-1977	33	47	2014	2014	NUM
ajbmeb-1977	33	48	;	;	PUNCT
ajbmeb-1977	33	49	harash	harash	NOUN
ajbmeb-1977	33	50	,	,	PUNCT
ajbmeb-1977	33	51	2015	2015	NUM
ajbmeb-1977	33	52	;	;	PUNCT
ajbmeb-1977	33	53	harash	harash	NOUN
ajbmeb-1977	33	54	,	,	PUNCT
ajbmeb-1977	33	55	2017	2017	NUM
ajbmeb-1977	33	56	;	;	PUNCT
ajbmeb-1977	33	57	soudani	soudani	NOUN
ajbmeb-1977	33	58	,	,	PUNCT
ajbmeb-1977	33	59	2012	2012	NUM
ajbmeb-1977	33	60	)	)	PUNCT
ajbmeb-1977	33	61	.	.	PUNCT
ajbmeb-1977	34	1	a	a	DET
ajbmeb-1977	34	2	structured	structured	ADJ
ajbmeb-1977	34	3	approach	approach	NOUN
ajbmeb-1977	34	4	to	to	ADP
ajbmeb-1977	34	5	finding	finding	NOUN
ajbmeb-1977	34	6	,	,	PUNCT
ajbmeb-1977	34	7	measuring	measuring	NOUN
ajbmeb-1977	34	8	,	,	PUNCT
ajbmeb-1977	34	9	collecting	collecting	NOUN
ajbmeb-1977	34	10	,	,	PUNCT
ajbmeb-1977	34	11	analysing	analysing	NOUN
ajbmeb-1977	34	12	,	,	PUNCT
ajbmeb-1977	34	13	organising	organising	NOUN
ajbmeb-1977	34	14	,	,	PUNCT
ajbmeb-1977	34	15	understanding	understanding	NOUN
ajbmeb-1977	34	16	,	,	PUNCT
ajbmeb-1977	34	17	and	and	CCONJ
ajbmeb-1977	34	18	sharing	share	VERB
ajbmeb-1977	34	19	accounting	accounting	NOUN
ajbmeb-1977	34	20	data	datum	NOUN
ajbmeb-1977	34	21	is	be	AUX
ajbmeb-1977	34	22	known	know	VERB
ajbmeb-1977	34	23	as	as	ADP
ajbmeb-1977	34	24	an	an	DET
ajbmeb-1977	34	25	accounting	accounting	NOUN
ajbmeb-1977	34	26	information	information	NOUN
ajbmeb-1977	34	27	system	system	NOUN
ajbmeb-1977	34	28	(	(	PUNCT
ajbmeb-1977	34	29	ais	ais	PROPN
ajbmeb-1977	34	30	)	)	PUNCT
ajbmeb-1977	34	31	.	.	PUNCT
ajbmeb-1977	35	1	it	it	PRON
ajbmeb-1977	35	2	is	be	AUX
ajbmeb-1977	35	3	utilised	utilise	VERB
ajbmeb-1977	35	4	in	in	ADP
ajbmeb-1977	35	5	the	the	DET
ajbmeb-1977	35	6	execution	execution	NOUN
ajbmeb-1977	35	7	of	of	ADP
ajbmeb-1977	35	8	managerial	managerial	ADJ
ajbmeb-1977	35	9	tasks	task	NOUN
ajbmeb-1977	35	10	like	like	ADP
ajbmeb-1977	35	11	organising	organise	VERB
ajbmeb-1977	35	12	,	,	PUNCT
ajbmeb-1977	35	13	planning	planning	NOUN
ajbmeb-1977	35	14	,	,	PUNCT
ajbmeb-1977	35	15	and	and	CCONJ
ajbmeb-1977	35	16	controlling	control	VERB
ajbmeb-1977	35	17	organisational	organisational	ADJ
ajbmeb-1977	35	18	decision	decision	NOUN
ajbmeb-1977	35	19	-	-	PUNCT
ajbmeb-1977	35	20	making	make	VERB
ajbmeb-1977	35	21	processes	process	NOUN
ajbmeb-1977	35	22	to	to	PART
ajbmeb-1977	35	23	maximise	maximise	VERB
ajbmeb-1977	35	24	the	the	DET
ajbmeb-1977	35	25	use	use	NOUN
ajbmeb-1977	35	26	of	of	ADP
ajbmeb-1977	35	27	resources	resource	NOUN
ajbmeb-1977	35	28	(	(	PUNCT
ajbmeb-1977	35	29	harash	harash	NOUN
ajbmeb-1977	35	30	,	,	PUNCT
ajbmeb-1977	35	31	2014	2014	NUM
ajbmeb-1977	35	32	;	;	PUNCT
ajbmeb-1977	35	33	harash	harash	NOUN
ajbmeb-1977	35	34	,	,	PUNCT
ajbmeb-1977	35	35	2015	2015	NUM
ajbmeb-1977	35	36	;	;	PUNCT
ajbmeb-1977	35	37	harash	harash	NOUN
ajbmeb-1977	35	38	,	,	PUNCT
ajbmeb-1977	35	39	2017	2017	NUM
ajbmeb-1977	35	40	;	;	PUNCT
ajbmeb-1977	35	41	ganyam	ganyam	NOUN
ajbmeb-1977	35	42	&	&	CCONJ
ajbmeb-1977	35	43	ivungu	ivungu	NOUN
ajbmeb-1977	35	44	,	,	PUNCT
ajbmeb-1977	35	45	2019	2019	NUM
ajbmeb-1977	35	46	)	)	PUNCT
ajbmeb-1977	35	47	.	.	PUNCT
ajbmeb-1977	36	1	the	the	DET
ajbmeb-1977	36	2	previous	previous	ADJ
ajbmeb-1977	36	3	literature	literature	NOUN
ajbmeb-1977	36	4	(	(	PUNCT
ajbmeb-1977	36	5	alnajjar	alnajjar	PROPN
ajbmeb-1977	36	6	,	,	PUNCT
ajbmeb-1977	36	7	2017	2017	NUM
ajbmeb-1977	36	8	;	;	PUNCT
ajbmeb-1977	36	9	harash	harash	NOUN
ajbmeb-1977	36	10	,	,	PUNCT
ajbmeb-1977	36	11	2014	2014	NUM
ajbmeb-1977	36	12	;	;	PUNCT
ajbmeb-1977	36	13	harash	harash	NOUN
ajbmeb-1977	36	14	,	,	PUNCT
ajbmeb-1977	36	15	2015	2015	NUM
ajbmeb-1977	36	16	;	;	PUNCT
ajbmeb-1977	36	17	harash	harash	NOUN
ajbmeb-1977	36	18	,	,	PUNCT
ajbmeb-1977	36	19	2017	2017	NUM
ajbmeb-1977	36	20	;	;	PUNCT
ajbmeb-1977	36	21	ganyam	ganyam	NOUN
ajbmeb-1977	36	22	&	&	CCONJ
ajbmeb-1977	36	23	ivungu	ivungu	NOUN
ajbmeb-1977	36	24	,	,	PUNCT
ajbmeb-1977	36	25	2019	2019	NUM
ajbmeb-1977	36	26	;	;	PUNCT
ajbmeb-1977	36	27	soudani	soudani	NOUN
ajbmeb-1977	36	28	,	,	PUNCT
ajbmeb-1977	36	29	2012	2012	NUM
ajbmeb-1977	36	30	;	;	PUNCT
ajbmeb-1977	36	31	ismail	ismail	PROPN
ajbmeb-1977	36	32	&	&	CCONJ
ajbmeb-1977	36	33	king	king	PROPN
ajbmeb-1977	36	34	,	,	PUNCT
ajbmeb-1977	36	35	2005	2005	NUM
ajbmeb-1977	36	36	;	;	PUNCT
ajbmeb-1977	36	37	okour	okour	PROPN
ajbmeb-1977	36	38	,	,	PUNCT
ajbmeb-1977	36	39	2016	2016	NUM
ajbmeb-1977	36	40	)	)	PUNCT
ajbmeb-1977	36	41	defined	define	VERB
ajbmeb-1977	36	42	aiss	aiss	NOUN
ajbmeb-1977	36	43	as	as	ADP
ajbmeb-1977	36	44	the	the	DET
ajbmeb-1977	36	45	systems	system	NOUN
ajbmeb-1977	36	46	that	that	PRON
ajbmeb-1977	36	47	collect	collect	VERB
ajbmeb-1977	36	48	,	,	PUNCT
ajbmeb-1977	36	49	store	store	NOUN
ajbmeb-1977	36	50	,	,	PUNCT
ajbmeb-1977	36	51	process	process	NOUN
ajbmeb-1977	36	52	,	,	PUNCT
ajbmeb-1977	36	53	and	and	CCONJ
ajbmeb-1977	36	54	distribute	distribute	VERB
ajbmeb-1977	36	55	both	both	DET
ajbmeb-1977	36	56	american	american	ADJ
ajbmeb-1977	36	57	journal	journal	PROPN
ajbmeb-1977	36	58	of	of	ADP
ajbmeb-1977	36	59	business	business	NOUN
ajbmeb-1977	36	60	management	management	NOUN
ajbmeb-1977	36	61	,	,	PUNCT
ajbmeb-1977	36	62	economics	economic	NOUN
ajbmeb-1977	36	63	and	and	CCONJ
ajbmeb-1977	36	64	banking	banking	NOUN
ajbmeb-1977	36	65	volume	volume	NOUN
ajbmeb-1977	36	66	23	23	NUM
ajbmeb-1977	36	67	april	april	PROPN
ajbmeb-1977	36	68	2024	2024	NUM
ajbmeb-1977	36	69	p	p	NOUN
ajbmeb-1977	36	70	a	a	PRON
ajbmeb-1977	36	71	g	g	NOUN
ajbmeb-1977	36	72	e	e	NOUN
ajbmeb-1977	36	73	|	|	NOUN
ajbmeb-1977	36	74	3	3	NUM
ajbmeb-1977	36	75	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1977	36	76	financial	financial	ADJ
ajbmeb-1977	36	77	and	and	CCONJ
ajbmeb-1977	36	78	non	non	ADJ
ajbmeb-1977	36	79	-	-	ADJ
ajbmeb-1977	36	80	financial	financial	ADJ
ajbmeb-1977	36	81	data	datum	NOUN
ajbmeb-1977	36	82	on	on	ADP
ajbmeb-1977	36	83	the	the	DET
ajbmeb-1977	36	84	unit	unit	NOUN
ajbmeb-1977	36	85	's	's	PART
ajbmeb-1977	36	86	activities	activity	NOUN
ajbmeb-1977	36	87	.	.	PUNCT
ajbmeb-1977	37	1	these	these	DET
ajbmeb-1977	37	2	systems	system	NOUN
ajbmeb-1977	37	3	allow	allow	VERB
ajbmeb-1977	37	4	for	for	ADP
ajbmeb-1977	37	5	the	the	DET
ajbmeb-1977	37	6	control	control	NOUN
ajbmeb-1977	37	7	of	of	ADP
ajbmeb-1977	37	8	information	information	NOUN
ajbmeb-1977	37	9	flow	flow	NOUN
ajbmeb-1977	37	10	and	and	CCONJ
ajbmeb-1977	37	11	the	the	DET
ajbmeb-1977	37	12	imposition	imposition	NOUN
ajbmeb-1977	37	13	of	of	ADP
ajbmeb-1977	37	14	controls	control	NOUN
ajbmeb-1977	37	15	to	to	PART
ajbmeb-1977	37	16	ensure	ensure	VERB
ajbmeb-1977	37	17	a	a	DET
ajbmeb-1977	37	18	high	high	ADJ
ajbmeb-1977	37	19	degree	degree	NOUN
ajbmeb-1977	37	20	of	of	ADP
ajbmeb-1977	37	21	relevance	relevance	NOUN
ajbmeb-1977	37	22	and	and	CCONJ
ajbmeb-1977	37	23	reliability	reliability	NOUN
ajbmeb-1977	37	24	in	in	ADP
ajbmeb-1977	37	25	the	the	DET
ajbmeb-1977	37	26	data	datum	NOUN
ajbmeb-1977	37	27	,	,	PUNCT
ajbmeb-1977	37	28	which	which	PRON
ajbmeb-1977	37	29	is	be	AUX
ajbmeb-1977	37	30	what	what	PRON
ajbmeb-1977	37	31	a	a	DET
ajbmeb-1977	37	32	business	business	NOUN
ajbmeb-1977	37	33	needs	need	VERB
ajbmeb-1977	37	34	to	to	PART
ajbmeb-1977	37	35	make	make	VERB
ajbmeb-1977	37	36	informed	informed	ADJ
ajbmeb-1977	37	37	decisions	decision	NOUN
ajbmeb-1977	37	38	that	that	PRON
ajbmeb-1977	37	39	will	will	AUX
ajbmeb-1977	37	40	help	help	VERB
ajbmeb-1977	37	41	the	the	DET
ajbmeb-1977	37	42	organisation	organisation	NOUN
ajbmeb-1977	37	43	achieve	achieve	VERB
ajbmeb-1977	37	44	its	its	PRON
ajbmeb-1977	37	45	objectives	objective	NOUN
ajbmeb-1977	37	46	and	and	CCONJ
ajbmeb-1977	37	47	,	,	PUNCT
ajbmeb-1977	37	48	ultimately	ultimately	ADV
ajbmeb-1977	37	49	,	,	PUNCT
ajbmeb-1977	37	50	gain	gain	VERB
ajbmeb-1977	37	51	a	a	DET
ajbmeb-1977	37	52	competitive	competitive	ADJ
ajbmeb-1977	37	53	advantage	advantage	NOUN
ajbmeb-1977	37	54	.	.	PUNCT
ajbmeb-1977	38	1	the	the	DET
ajbmeb-1977	38	2	data	datum	NOUN
ajbmeb-1977	38	3	contained	contain	VERB
ajbmeb-1977	38	4	in	in	ADP
ajbmeb-1977	38	5	the	the	DET
ajbmeb-1977	38	6	accounting	accounting	NOUN
ajbmeb-1977	38	7	information	information	NOUN
ajbmeb-1977	38	8	system	system	NOUN
ajbmeb-1977	38	9	as	as	ADP
ajbmeb-1977	38	10	control	control	NOUN
ajbmeb-1977	38	11	and	and	CCONJ
ajbmeb-1977	38	12	auditor	auditor	NOUN
ajbmeb-1977	38	13	is	be	AUX
ajbmeb-1977	38	14	business	business	NOUN
ajbmeb-1977	38	15	data	datum	NOUN
ajbmeb-1977	38	16	pertinent	pertinent	ADJ
ajbmeb-1977	38	17	to	to	ADP
ajbmeb-1977	38	18	the	the	DET
ajbmeb-1977	38	19	company	company	NOUN
ajbmeb-1977	38	20	's	's	PART
ajbmeb-1977	38	21	business	business	NOUN
ajbmeb-1977	38	22	practices	practice	NOUN
ajbmeb-1977	38	23	.	.	PUNCT
ajbmeb-1977	39	1	smes	sme	NOUN
ajbmeb-1977	39	2	now	now	ADV
ajbmeb-1977	39	3	store	store	NOUN
ajbmeb-1977	39	4	,	,	PUNCT
ajbmeb-1977	39	5	retrieve	retrieve	NOUN
ajbmeb-1977	39	6	,	,	PUNCT
ajbmeb-1977	39	7	process	process	NOUN
ajbmeb-1977	39	8	,	,	PUNCT
ajbmeb-1977	39	9	and	and	CCONJ
ajbmeb-1977	39	10	analyse	analyse	VERB
ajbmeb-1977	39	11	their	their	PRON
ajbmeb-1977	39	12	financial	financial	ADJ
ajbmeb-1977	39	13	data	datum	NOUN
ajbmeb-1977	39	14	using	use	VERB
ajbmeb-1977	39	15	the	the	DET
ajbmeb-1977	39	16	accounting	accounting	NOUN
ajbmeb-1977	39	17	information	information	NOUN
ajbmeb-1977	39	18	system	system	NOUN
ajbmeb-1977	39	19	as	as	ADP
ajbmeb-1977	39	20	a	a	DET
ajbmeb-1977	39	21	control	control	NOUN
ajbmeb-1977	39	22	and	and	CCONJ
ajbmeb-1977	39	23	auditor	auditor	NOUN
ajbmeb-1977	39	24	due	due	ADP
ajbmeb-1977	39	25	to	to	ADP
ajbmeb-1977	39	26	increased	increase	VERB
ajbmeb-1977	39	27	improvements	improvement	NOUN
ajbmeb-1977	39	28	in	in	ADP
ajbmeb-1977	39	29	information	information	NOUN
ajbmeb-1977	39	30	technology	technology	NOUN
ajbmeb-1977	39	31	(	(	PUNCT
ajbmeb-1977	39	32	it	it	PRON
ajbmeb-1977	39	33	)	)	PUNCT
ajbmeb-1977	39	34	(	(	PUNCT
ajbmeb-1977	39	35	harash	harash	NOUN
ajbmeb-1977	39	36	,	,	PUNCT
ajbmeb-1977	39	37	2014	2014	NUM
ajbmeb-1977	39	38	;	;	PUNCT
ajbmeb-1977	39	39	harash	harash	NOUN
ajbmeb-1977	39	40	,	,	PUNCT
ajbmeb-1977	39	41	2015	2015	NUM
ajbmeb-1977	39	42	;	;	PUNCT
ajbmeb-1977	39	43	harash	harash	NOUN
ajbmeb-1977	39	44	,	,	PUNCT
ajbmeb-1977	39	45	2017	2017	NUM
ajbmeb-1977	39	46	)	)	PUNCT
ajbmeb-1977	39	47	.	.	PUNCT
ajbmeb-1977	40	1	however	however	ADV
ajbmeb-1977	40	2	,	,	PUNCT
ajbmeb-1977	40	3	one	one	NUM
ajbmeb-1977	40	4	instrument	instrument	NOUN
ajbmeb-1977	40	5	that	that	PRON
ajbmeb-1977	40	6	makes	make	VERB
ajbmeb-1977	40	7	use	use	NOUN
ajbmeb-1977	40	8	of	of	ADP
ajbmeb-1977	40	9	the	the	DET
ajbmeb-1977	40	10	it	it	PRON
ajbmeb-1977	40	11	component	component	NOUN
ajbmeb-1977	40	12	to	to	PART
ajbmeb-1977	40	13	assist	assist	VERB
ajbmeb-1977	40	14	in	in	ADP
ajbmeb-1977	40	15	managing	manage	VERB
ajbmeb-1977	40	16	the	the	DET
ajbmeb-1977	40	17	economic	economic	ADJ
ajbmeb-1977	40	18	-	-	PUNCT
ajbmeb-1977	40	19	financial	financial	ADJ
ajbmeb-1977	40	20	activity	activity	NOUN
ajbmeb-1977	40	21	of	of	ADP
ajbmeb-1977	40	22	smes	sme	NOUN
ajbmeb-1977	40	23	is	be	AUX
ajbmeb-1977	40	24	the	the	DET
ajbmeb-1977	40	25	accounting	accounting	NOUN
ajbmeb-1977	40	26	information	information	NOUN
ajbmeb-1977	40	27	system	system	NOUN
ajbmeb-1977	40	28	,	,	PUNCT
ajbmeb-1977	40	29	which	which	PRON
ajbmeb-1977	40	30	also	also	ADV
ajbmeb-1977	40	31	serves	serve	VERB
ajbmeb-1977	40	32	as	as	ADP
ajbmeb-1977	40	33	an	an	DET
ajbmeb-1977	40	34	auditor	auditor	NOUN
ajbmeb-1977	40	35	and	and	CCONJ
ajbmeb-1977	40	36	control	control	NOUN
ajbmeb-1977	40	37	system	system	NOUN
ajbmeb-1977	40	38	.	.	PUNCT
ajbmeb-1977	41	1	for	for	SCONJ
ajbmeb-1977	41	2	managers	manager	NOUN
ajbmeb-1977	41	3	to	to	PART
ajbmeb-1977	41	4	make	make	VERB
ajbmeb-1977	41	5	wise	wise	ADJ
ajbmeb-1977	41	6	judgements	judgement	NOUN
ajbmeb-1977	41	7	,	,	PUNCT
ajbmeb-1977	41	8	they	they	PRON
ajbmeb-1977	41	9	require	require	VERB
ajbmeb-1977	41	10	high	high	ADJ
ajbmeb-1977	41	11	-	-	PUNCT
ajbmeb-1977	41	12	quality	quality	NOUN
ajbmeb-1977	41	13	information	information	NOUN
ajbmeb-1977	41	14	.	.	PUNCT
ajbmeb-1977	42	1	this	this	PRON
ajbmeb-1977	42	2	is	be	AUX
ajbmeb-1977	42	3	because	because	SCONJ
ajbmeb-1977	42	4	smes	sme	NOUN
ajbmeb-1977	42	5	are	be	AUX
ajbmeb-1977	42	6	required	require	VERB
ajbmeb-1977	42	7	to	to	PART
ajbmeb-1977	42	8	abide	abide	VERB
ajbmeb-1977	42	9	by	by	ADP
ajbmeb-1977	42	10	the	the	DET
ajbmeb-1977	42	11	auditing	auditing	NOUN
ajbmeb-1977	42	12	procedures	procedure	NOUN
ajbmeb-1977	42	13	and	and	CCONJ
ajbmeb-1977	42	14	internal	internal	ADJ
ajbmeb-1977	42	15	controls	control	NOUN
ajbmeb-1977	42	16	(	(	PUNCT
ajbmeb-1977	42	17	i.e.	i.e.	X
ajbmeb-1977	42	18	,	,	PUNCT
ajbmeb-1977	42	19	the	the	DET
ajbmeb-1977	42	20	security	security	NOUN
ajbmeb-1977	42	21	mechanisms	mechanism	NOUN
ajbmeb-1977	42	22	it	it	PRON
ajbmeb-1977	42	23	incorporates	incorporate	VERB
ajbmeb-1977	42	24	to	to	PART
ajbmeb-1977	42	25	protect	protect	VERB
ajbmeb-1977	42	26	sensitive	sensitive	ADJ
ajbmeb-1977	42	27	data	datum	NOUN
ajbmeb-1977	42	28	)	)	PUNCT
ajbmeb-1977	42	29	established	establish	VERB
ajbmeb-1977	42	30	by	by	ADP
ajbmeb-1977	42	31	ais	ais	PROPN
ajbmeb-1977	42	32	laws	law	NOUN
ajbmeb-1977	42	33	(	(	PUNCT
ajbmeb-1977	42	34	al	al	PROPN
ajbmeb-1977	42	35	-	-	PUNCT
ajbmeb-1977	42	36	dmour	dmour	PROPN
ajbmeb-1977	42	37	,	,	PUNCT
ajbmeb-1977	42	38	2018	2018	NUM
ajbmeb-1977	42	39	;	;	PUNCT
ajbmeb-1977	42	40	harash	harash	NOUN
ajbmeb-1977	42	41	,	,	PUNCT
ajbmeb-1977	42	42	2014	2014	NUM
ajbmeb-1977	42	43	;	;	PUNCT
ajbmeb-1977	42	44	harash	harash	NOUN
ajbmeb-1977	42	45	,	,	PUNCT
ajbmeb-1977	42	46	2015	2015	NUM
ajbmeb-1977	42	47	;	;	PUNCT
ajbmeb-1977	42	48	harash	harash	NOUN
ajbmeb-1977	42	49	,	,	PUNCT
ajbmeb-1977	42	50	2017	2017	NUM
ajbmeb-1977	42	51	)	)	PUNCT
ajbmeb-1977	42	52	.	.	PUNCT
ajbmeb-1977	43	1	accounting	account	VERB
ajbmeb-1977	43	2	information	information	NOUN
ajbmeb-1977	43	3	system	system	NOUN
ajbmeb-1977	43	4	as	as	ADP
ajbmeb-1977	43	5	control	control	NOUN
ajbmeb-1977	43	6	and	and	CCONJ
ajbmeb-1977	43	7	auditor	auditor	NOUN
ajbmeb-1977	43	8	leads	lead	VERB
ajbmeb-1977	43	9	to	to	ADP
ajbmeb-1977	43	10	the	the	DET
ajbmeb-1977	43	11	strategic	strategic	ADJ
ajbmeb-1977	43	12	success	success	NOUN
ajbmeb-1977	43	13	of	of	ADP
ajbmeb-1977	43	14	smes	sme	NOUN
ajbmeb-1977	43	15	,	,	PUNCT
ajbmeb-1977	43	16	and	and	CCONJ
ajbmeb-1977	43	17	support	support	VERB
ajbmeb-1977	43	18	different	different	ADJ
ajbmeb-1977	43	19	organisational	organisational	ADJ
ajbmeb-1977	43	20	strategies	strategy	NOUN
ajbmeb-1977	43	21	,	,	PUNCT
ajbmeb-1977	43	22	which	which	PRON
ajbmeb-1977	43	23	increase	increase	VERB
ajbmeb-1977	43	24	the	the	DET
ajbmeb-1977	43	25	effectiveness	effectiveness	NOUN
ajbmeb-1977	43	26	and	and	CCONJ
ajbmeb-1977	43	27	efficiency	efficiency	NOUN
ajbmeb-1977	43	28	of	of	ADP
ajbmeb-1977	43	29	accounting	accounting	NOUN
ajbmeb-1977	43	30	practices	practice	NOUN
ajbmeb-1977	43	31	for	for	ADP
ajbmeb-1977	43	32	smes	sme	NOUN
ajbmeb-1977	43	33	.	.	PUNCT
ajbmeb-1977	44	1	as	as	ADP
ajbmeb-1977	44	2	a	a	DET
ajbmeb-1977	44	3	result	result	NOUN
ajbmeb-1977	44	4	,	,	PUNCT
ajbmeb-1977	44	5	these	these	DET
ajbmeb-1977	44	6	companies	company	NOUN
ajbmeb-1977	44	7	'	'	PART
ajbmeb-1977	44	8	cultures	culture	NOUN
ajbmeb-1977	44	9	become	become	VERB
ajbmeb-1977	44	10	more	more	ADV
ajbmeb-1977	44	11	robust	robust	ADJ
ajbmeb-1977	44	12	and	and	CCONJ
ajbmeb-1977	44	13	flexible	flexible	ADJ
ajbmeb-1977	44	14	,	,	PUNCT
ajbmeb-1977	44	15	enabling	enable	VERB
ajbmeb-1977	44	16	them	they	PRON
ajbmeb-1977	44	17	to	to	PART
ajbmeb-1977	44	18	adjust	adjust	VERB
ajbmeb-1977	44	19	to	to	ADP
ajbmeb-1977	44	20	changing	change	VERB
ajbmeb-1977	44	21	market	market	NOUN
ajbmeb-1977	44	22	conditions	condition	NOUN
ajbmeb-1977	44	23	and	and	CCONJ
ajbmeb-1977	44	24	perhaps	perhaps	ADV
ajbmeb-1977	44	25	providing	provide	VERB
ajbmeb-1977	44	26	them	they	PRON
ajbmeb-1977	44	27	with	with	ADP
ajbmeb-1977	44	28	access	access	NOUN
ajbmeb-1977	44	29	to	to	ADP
ajbmeb-1977	44	30	capital	capital	NOUN
ajbmeb-1977	44	31	markets	market	NOUN
ajbmeb-1977	44	32	.	.	PUNCT
ajbmeb-1977	45	1	in	in	ADP
ajbmeb-1977	45	2	smes	sme	NOUN
ajbmeb-1977	45	3	,	,	PUNCT
ajbmeb-1977	45	4	the	the	DET
ajbmeb-1977	45	5	process	process	NOUN
ajbmeb-1977	45	6	of	of	ADP
ajbmeb-1977	45	7	using	use	VERB
ajbmeb-1977	45	8	ais	ais	PROPN
ajbmeb-1977	45	9	to	to	PART
ajbmeb-1977	45	10	save	save	VERB
ajbmeb-1977	45	11	accounting	accounting	NOUN
ajbmeb-1977	45	12	information	information	NOUN
ajbmeb-1977	45	13	assists	assist	NOUN
ajbmeb-1977	45	14	and	and	CCONJ
ajbmeb-1977	45	15	collecting	collecting	NOUN
ajbmeb-1977	45	16	,	,	PUNCT
ajbmeb-1977	45	17	storing	storing	NOUN
ajbmeb-1977	45	18	,	,	PUNCT
ajbmeb-1977	45	19	retrieving	retrieve	VERB
ajbmeb-1977	45	20	and	and	CCONJ
ajbmeb-1977	45	21	processing	processing	NOUN
ajbmeb-1977	45	22	data	datum	NOUN
ajbmeb-1977	45	23	and	and	CCONJ
ajbmeb-1977	45	24	predicting	predict	VERB
ajbmeb-1977	45	25	the	the	DET
ajbmeb-1977	45	26	financial	financial	ADJ
ajbmeb-1977	45	27	future	future	NOUN
ajbmeb-1977	45	28	to	to	PART
ajbmeb-1977	45	29	participate	participate	VERB
ajbmeb-1977	45	30	in	in	ADP
ajbmeb-1977	45	31	the	the	DET
ajbmeb-1977	45	32	development	development	NOUN
ajbmeb-1977	45	33	quality	quality	NOUN
ajbmeb-1977	45	34	of	of	ADP
ajbmeb-1977	45	35	decisions	decision	NOUN
ajbmeb-1977	45	36	to	to	PART
ajbmeb-1977	45	37	be	be	AUX
ajbmeb-1977	45	38	effective	effective	ADJ
ajbmeb-1977	45	39	,	,	PUNCT
ajbmeb-1977	45	40	so	so	SCONJ
ajbmeb-1977	45	41	the	the	DET
ajbmeb-1977	45	42	procedures	procedure	NOUN
ajbmeb-1977	45	43	and	and	CCONJ
ajbmeb-1977	45	44	instructions	instruction	NOUN
ajbmeb-1977	45	45	must	must	AUX
ajbmeb-1977	45	46	be	be	AUX
ajbmeb-1977	45	47	followed	follow	VERB
ajbmeb-1977	45	48	consistently	consistently	ADV
ajbmeb-1977	45	49	,	,	PUNCT
ajbmeb-1977	45	50	as	as	ADP
ajbmeb-1977	45	51	urgent	urgent	ADJ
ajbmeb-1977	45	52	necessity	necessity	NOUN
ajbmeb-1977	45	53	unavoidable	unavoidable	ADJ
ajbmeb-1977	45	54	(	(	PUNCT
ajbmeb-1977	45	55	alnajjar	alnajjar	PROPN
ajbmeb-1977	45	56	,	,	PUNCT
ajbmeb-1977	45	57	2017	2017	NUM
ajbmeb-1977	45	58	;	;	PUNCT
ajbmeb-1977	45	59	harash	harash	NOUN
ajbmeb-1977	45	60	,	,	PUNCT
ajbmeb-1977	45	61	2014	2014	NUM
ajbmeb-1977	45	62	;	;	PUNCT
ajbmeb-1977	45	63	harash	harash	NOUN
ajbmeb-1977	45	64	,	,	PUNCT
ajbmeb-1977	45	65	2015	2015	NUM
ajbmeb-1977	45	66	;	;	PUNCT
ajbmeb-1977	45	67	harash	harash	NOUN
ajbmeb-1977	45	68	,	,	PUNCT
ajbmeb-1977	45	69	2017	2017	NUM
ajbmeb-1977	45	70	;	;	PUNCT
ajbmeb-1977	45	71	ganyam	ganyam	NOUN
ajbmeb-1977	45	72	&	&	CCONJ
ajbmeb-1977	45	73	ivungu	ivungu	NOUN
ajbmeb-1977	45	74	,	,	PUNCT
ajbmeb-1977	45	75	2019	2019	NUM
ajbmeb-1977	45	76	;	;	PUNCT
ajbmeb-1977	45	77	soudani	soudani	NOUN
ajbmeb-1977	45	78	,	,	PUNCT
ajbmeb-1977	45	79	2012	2012	NUM
ajbmeb-1977	45	80	;	;	PUNCT
ajbmeb-1977	45	81	ismail	ismail	PROPN
ajbmeb-1977	45	82	&	&	CCONJ
ajbmeb-1977	45	83	king	king	PROPN
ajbmeb-1977	45	84	,	,	PUNCT
ajbmeb-1977	45	85	2005	2005	NUM
ajbmeb-1977	45	86	;	;	PUNCT
ajbmeb-1977	45	87	okour	okour	PROPN
ajbmeb-1977	45	88	,	,	PUNCT
ajbmeb-1977	45	89	2016	2016	NUM
ajbmeb-1977	45	90	)	)	PUNCT
ajbmeb-1977	45	91	.	.	PUNCT
ajbmeb-1977	46	1	accounting	account	VERB
ajbmeb-1977	46	2	information	information	NOUN
ajbmeb-1977	46	3	systems	system	NOUN
ajbmeb-1977	46	4	as	as	ADP
ajbmeb-1977	46	5	control	control	NOUN
ajbmeb-1977	46	6	and	and	CCONJ
ajbmeb-1977	46	7	auditors	auditor	NOUN
ajbmeb-1977	46	8	to	to	ADP
ajbmeb-1977	46	9	smes	sme	NOUN
ajbmeb-1977	46	10	are	be	AUX
ajbmeb-1977	46	11	focused	focus	VERB
ajbmeb-1977	46	12	on	on	ADP
ajbmeb-1977	46	13	meeting	meet	VERB
ajbmeb-1977	46	14	the	the	DET
ajbmeb-1977	46	15	information	information	NOUN
ajbmeb-1977	46	16	demands	demand	NOUN
ajbmeb-1977	46	17	of	of	ADP
ajbmeb-1977	46	18	people	people	NOUN
ajbmeb-1977	46	19	who	who	PRON
ajbmeb-1977	46	20	are	be	AUX
ajbmeb-1977	46	21	primarily	primarily	ADV
ajbmeb-1977	46	22	interested	interested	ADJ
ajbmeb-1977	46	23	in	in	ADP
ajbmeb-1977	46	24	information	information	NOUN
ajbmeb-1977	46	25	on	on	ADP
ajbmeb-1977	46	26	cash	cash	NOUN
ajbmeb-1977	46	27	flows	flow	NOUN
ajbmeb-1977	46	28	,	,	PUNCT
ajbmeb-1977	46	29	liquidity	liquidity	NOUN
ajbmeb-1977	46	30	,	,	PUNCT
ajbmeb-1977	46	31	and	and	CCONJ
ajbmeb-1977	46	32	solvency	solvency	NOUN
ajbmeb-1977	46	33	,	,	PUNCT
ajbmeb-1977	46	34	such	such	ADJ
ajbmeb-1977	46	35	as	as	ADP
ajbmeb-1977	46	36	creditors	creditor	NOUN
ajbmeb-1977	46	37	,	,	PUNCT
ajbmeb-1977	46	38	lenders	lender	NOUN
ajbmeb-1977	46	39	,	,	PUNCT
ajbmeb-1977	46	40	and	and	CCONJ
ajbmeb-1977	46	41	other	other	ADJ
ajbmeb-1977	46	42	users	user	NOUN
ajbmeb-1977	46	43	of	of	ADP
ajbmeb-1977	46	44	sme	sme	ADJ
ajbmeb-1977	46	45	financial	financial	ADJ
ajbmeb-1977	46	46	statements	statement	NOUN
ajbmeb-1977	46	47	(	(	PUNCT
ajbmeb-1977	46	48	harash	harash	NOUN
ajbmeb-1977	46	49	,	,	PUNCT
ajbmeb-1977	46	50	2014	2014	NUM
ajbmeb-1977	46	51	;	;	PUNCT
ajbmeb-1977	46	52	harash	harash	NOUN
ajbmeb-1977	46	53	,	,	PUNCT
ajbmeb-1977	46	54	2015	2015	NUM
ajbmeb-1977	46	55	;	;	PUNCT
ajbmeb-1977	46	56	harash	harash	NOUN
ajbmeb-1977	46	57	,	,	PUNCT
ajbmeb-1977	46	58	2017	2017	NUM
ajbmeb-1977	46	59	;	;	PUNCT
ajbmeb-1977	46	60	yström	yström	NUM
ajbmeb-1977	46	61	,	,	PUNCT
ajbmeb-1977	46	62	2010	2010	NUM
ajbmeb-1977	46	63	)	)	PUNCT
ajbmeb-1977	46	64	,	,	PUNCT
ajbmeb-1977	46	65	and	and	CCONJ
ajbmeb-1977	46	66	also	also	ADV
ajbmeb-1977	46	67	considering	consider	VERB
ajbmeb-1977	46	68	the	the	DET
ajbmeb-1977	46	69	costs	cost	NOUN
ajbmeb-1977	46	70	to	to	ADP
ajbmeb-1977	46	71	smes	sme	NOUN
ajbmeb-1977	46	72	and	and	CCONJ
ajbmeb-1977	46	73	the	the	DET
ajbmeb-1977	46	74	ability	ability	NOUN
ajbmeb-1977	46	75	to	to	PART
ajbmeb-1977	46	76	prepare	prepare	VERB
ajbmeb-1977	46	77	financial	financial	ADJ
ajbmeb-1977	46	78	information	information	NOUN
ajbmeb-1977	46	79	(	(	PUNCT
ajbmeb-1977	46	80	ganyam	ganyam	NOUN
ajbmeb-1977	46	81	&	&	CCONJ
ajbmeb-1977	46	82	ivungu	ivungu	NOUN
ajbmeb-1977	46	83	,	,	PUNCT
ajbmeb-1977	46	84	2019	2019	NUM
ajbmeb-1977	46	85	;	;	PUNCT
ajbmeb-1977	46	86	soudani	soudani	NOUN
ajbmeb-1977	46	87	,	,	PUNCT
ajbmeb-1977	46	88	2012	2012	NUM
ajbmeb-1977	46	89	;	;	PUNCT
ajbmeb-1977	46	90	ismail	ismail	PROPN
ajbmeb-1977	46	91	&	&	CCONJ
ajbmeb-1977	46	92	king	king	PROPN
ajbmeb-1977	46	93	,	,	PUNCT
ajbmeb-1977	46	94	2005	2005	NUM
ajbmeb-1977	46	95	;	;	PUNCT
ajbmeb-1977	46	96	okour	okour	PROPN
ajbmeb-1977	46	97	,	,	PUNCT
ajbmeb-1977	46	98	2016	2016	NUM
ajbmeb-1977	46	99	)	)	PUNCT
ajbmeb-1977	46	100	.	.	PUNCT
ajbmeb-1977	47	1	previous	previous	ADJ
ajbmeb-1977	47	2	studies	study	NOUN
ajbmeb-1977	47	3	(	(	PUNCT
ajbmeb-1977	47	4	alnajjar	alnajjar	PROPN
ajbmeb-1977	47	5	,	,	PUNCT
ajbmeb-1977	47	6	2017	2017	NUM
ajbmeb-1977	47	7	;	;	PUNCT
ajbmeb-1977	47	8	harash	harash	NOUN
ajbmeb-1977	47	9	,	,	PUNCT
ajbmeb-1977	47	10	2014	2014	NUM
ajbmeb-1977	47	11	;	;	PUNCT
ajbmeb-1977	47	12	harash	harash	NOUN
ajbmeb-1977	47	13	,	,	PUNCT
ajbmeb-1977	47	14	2015	2015	NUM
ajbmeb-1977	47	15	;	;	PUNCT
ajbmeb-1977	47	16	harash	harash	NOUN
ajbmeb-1977	47	17	,	,	PUNCT
ajbmeb-1977	47	18	2017	2017	NUM
ajbmeb-1977	47	19	;	;	PUNCT
ajbmeb-1977	47	20	ganyam	ganyam	NOUN
ajbmeb-1977	47	21	&	&	CCONJ
ajbmeb-1977	47	22	ivungu	ivungu	NOUN
ajbmeb-1977	47	23	,	,	PUNCT
ajbmeb-1977	47	24	2019	2019	NUM
ajbmeb-1977	47	25	;	;	PUNCT
ajbmeb-1977	47	26	soudani	soudani	NOUN
ajbmeb-1977	47	27	,	,	PUNCT
ajbmeb-1977	47	28	2012	2012	NUM
ajbmeb-1977	47	29	;	;	PUNCT
ajbmeb-1977	47	30	ismail	ismail	PROPN
ajbmeb-1977	47	31	&	&	CCONJ
ajbmeb-1977	47	32	king	king	PROPN
ajbmeb-1977	47	33	,	,	PUNCT
ajbmeb-1977	47	34	2005	2005	NUM
ajbmeb-1977	47	35	;	;	PUNCT
ajbmeb-1977	47	36	okour	okour	PROPN
ajbmeb-1977	47	37	,	,	PUNCT
ajbmeb-1977	47	38	2016	2016	NUM
ajbmeb-1977	47	39	;	;	PUNCT
ajbmeb-1977	47	40	yström	yström	NUM
ajbmeb-1977	47	41	,	,	PUNCT
ajbmeb-1977	47	42	2010	2010	NUM
ajbmeb-1977	47	43	)	)	PUNCT
ajbmeb-1977	47	44	.	.	PUNCT
ajbmeb-1977	48	1	previous	previous	ADJ
ajbmeb-1977	48	2	studies	study	NOUN
ajbmeb-1977	48	3	conclude	conclude	VERB
ajbmeb-1977	48	4	that	that	SCONJ
ajbmeb-1977	48	5	ais	ais	PROPN
ajbmeb-1977	48	6	impacts	impact	VERB
ajbmeb-1977	48	7	the	the	DET
ajbmeb-1977	48	8	performance	performance	NOUN
ajbmeb-1977	48	9	and	and	CCONJ
ajbmeb-1977	48	10	the	the	DET
ajbmeb-1977	48	11	planning	planning	NOUN
ajbmeb-1977	48	12	,	,	PUNCT
ajbmeb-1977	48	13	control	control	NOUN
ajbmeb-1977	48	14	,	,	PUNCT
ajbmeb-1977	48	15	coordination	coordination	NOUN
ajbmeb-1977	48	16	,	,	PUNCT
ajbmeb-1977	48	17	analysis	analysis	NOUN
ajbmeb-1977	48	18	,	,	PUNCT
ajbmeb-1977	48	19	and	and	CCONJ
ajbmeb-1977	48	20	decision	decision	NOUN
ajbmeb-1977	48	21	-	-	PUNCT
ajbmeb-1977	48	22	making	making	NOUN
ajbmeb-1977	48	23	in	in	ADP
ajbmeb-1977	48	24	smes	sme	NOUN
ajbmeb-1977	48	25	.	.	PUNCT
ajbmeb-1977	49	1	the	the	DET
ajbmeb-1977	49	2	efficacy	efficacy	NOUN
ajbmeb-1977	49	3	and	and	CCONJ
ajbmeb-1977	49	4	efficiency	efficiency	NOUN
ajbmeb-1977	49	5	of	of	ADP
ajbmeb-1977	49	6	sme	sme	ADJ
ajbmeb-1977	49	7	accounting	accounting	NOUN
ajbmeb-1977	49	8	procedures	procedure	NOUN
ajbmeb-1977	49	9	should	should	AUX
ajbmeb-1977	49	10	rise	rise	VERB
ajbmeb-1977	49	11	as	as	ADP
ajbmeb-1977	49	12	a	a	DET
ajbmeb-1977	49	13	result	result	NOUN
ajbmeb-1977	49	14	of	of	ADP
ajbmeb-1977	49	15	decision	decision	NOUN
ajbmeb-1977	49	16	-	-	PUNCT
ajbmeb-1977	49	17	makers	maker	NOUN
ajbmeb-1977	49	18	'	'	PART
ajbmeb-1977	49	19	utilisation	utilisation	NOUN
ajbmeb-1977	49	20	of	of	ADP
ajbmeb-1977	49	21	ais	ais	PROPN
ajbmeb-1977	49	22	to	to	PART
ajbmeb-1977	49	23	gather	gather	VERB
ajbmeb-1977	49	24	pertinent	pertinent	ADJ
ajbmeb-1977	49	25	data	datum	NOUN
ajbmeb-1977	49	26	for	for	ADP
ajbmeb-1977	49	27	strategy	strategy	NOUN
ajbmeb-1977	49	28	growth	growth	NOUN
ajbmeb-1977	49	29	and	and	CCONJ
ajbmeb-1977	49	30	making	make	VERB
ajbmeb-1977	49	31	decision	decision	NOUN
ajbmeb-1977	49	32	to	to	PART
ajbmeb-1977	49	33	obtain	obtain	VERB
ajbmeb-1977	49	34	the	the	DET
ajbmeb-1977	49	35	goals	goal	NOUN
ajbmeb-1977	49	36	and	and	CCONJ
ajbmeb-1977	49	37	objectives	objective	NOUN
ajbmeb-1977	49	38	of	of	ADP
ajbmeb-1977	49	39	the	the	DET
ajbmeb-1977	49	40	organisation	organisation	NOUN
ajbmeb-1977	49	41	.	.	PUNCT
ajbmeb-1977	50	1	the	the	DET
ajbmeb-1977	50	2	earlier	early	ADJ
ajbmeb-1977	50	3	research	research	NOUN
ajbmeb-1977	50	4	looked	look	VERB
ajbmeb-1977	50	5	at	at	ADP
ajbmeb-1977	50	6	the	the	DET
ajbmeb-1977	50	7	efficiency	efficiency	NOUN
ajbmeb-1977	50	8	of	of	ADP
ajbmeb-1977	50	9	ais	ais	PROPN
ajbmeb-1977	50	10	and	and	CCONJ
ajbmeb-1977	50	11	how	how	SCONJ
ajbmeb-1977	50	12	they	they	PRON
ajbmeb-1977	50	13	affected	affect	VERB
ajbmeb-1977	50	14	the	the	DET
ajbmeb-1977	50	15	performance	performance	NOUN
ajbmeb-1977	50	16	of	of	ADP
ajbmeb-1977	50	17	smes	sme	NOUN
ajbmeb-1977	50	18	(	(	PUNCT
ajbmeb-1977	50	19	alnajjar	alnajjar	PROPN
ajbmeb-1977	50	20	,	,	PUNCT
ajbmeb-1977	50	21	2017	2017	NUM
ajbmeb-1977	50	22	,	,	PUNCT
ajbmeb-1977	50	23	harash	harash	NOUN
ajbmeb-1977	50	24	,	,	PUNCT
ajbmeb-1977	50	25	2017	2017	NUM
ajbmeb-1977	50	26	,	,	PUNCT
ajbmeb-1977	50	27	soudani	soudani	NOUN
ajbmeb-1977	50	28	,	,	PUNCT
ajbmeb-1977	50	29	2012	2012	NUM
ajbmeb-1977	50	30	)	)	PUNCT
ajbmeb-1977	50	31	.	.	PUNCT
ajbmeb-1977	51	1	the	the	DET
ajbmeb-1977	51	2	findings	finding	NOUN
ajbmeb-1977	51	3	showed	show	VERB
ajbmeb-1977	51	4	that	that	SCONJ
ajbmeb-1977	51	5	the	the	DET
ajbmeb-1977	51	6	application	application	NOUN
ajbmeb-1977	51	7	of	of	ADP
ajbmeb-1977	51	8	ais	ais	PROPN
ajbmeb-1977	51	9	in	in	ADP
ajbmeb-1977	51	10	smes	sme	NOUN
ajbmeb-1977	51	11	was	be	AUX
ajbmeb-1977	51	12	successful	successful	ADJ
ajbmeb-1977	51	13	in	in	ADP
ajbmeb-1977	51	14	satisfying	satisfy	VERB
ajbmeb-1977	51	15	planning	planning	NOUN
ajbmeb-1977	51	16	needs	need	NOUN
ajbmeb-1977	51	17	and	and	CCONJ
ajbmeb-1977	51	18	in	in	ADP
ajbmeb-1977	51	19	organising	organise	VERB
ajbmeb-1977	51	20	,	,	PUNCT
ajbmeb-1977	51	21	regulating	regulate	VERB
ajbmeb-1977	51	22	,	,	PUNCT
ajbmeb-1977	51	23	supporting	support	VERB
ajbmeb-1977	51	24	and	and	CCONJ
ajbmeb-1977	51	25	directing	direct	VERB
ajbmeb-1977	51	26	the	the	DET
ajbmeb-1977	51	27	organisational	organisational	ADJ
ajbmeb-1977	51	28	decision	decision	NOUN
ajbmeb-1977	51	29	-	-	PUNCT
ajbmeb-1977	51	30	making	make	VERB
ajbmeb-1977	51	31	process	process	NOUN
ajbmeb-1977	51	32	.	.	PUNCT
ajbmeb-1977	52	1	the	the	DET
ajbmeb-1977	52	2	preceding	precede	VERB
ajbmeb-1977	52	3	findings	finding	NOUN
ajbmeb-1977	52	4	also	also	ADV
ajbmeb-1977	52	5	demonstrated	demonstrate	VERB
ajbmeb-1977	52	6	a	a	DET
ajbmeb-1977	52	7	substantial	substantial	ADJ
ajbmeb-1977	52	8	positive	positive	ADJ
ajbmeb-1977	52	9	relationship	relationship	NOUN
ajbmeb-1977	52	10	between	between	ADP
ajbmeb-1977	52	11	the	the	DET
ajbmeb-1977	52	12	smes	sme	NOUN
ajbmeb-1977	52	13	'	'	PART
ajbmeb-1977	52	14	performance	performance	NOUN
ajbmeb-1977	52	15	and	and	CCONJ
ajbmeb-1977	52	16	their	their	PRON
ajbmeb-1977	52	17	capacity	capacity	NOUN
ajbmeb-1977	52	18	to	to	PART
ajbmeb-1977	52	19	provide	provide	VERB
ajbmeb-1977	52	20	pertinent	pertinent	ADJ
ajbmeb-1977	52	21	processrelated	processrelate	VERB
ajbmeb-1977	52	22	information	information	NOUN
ajbmeb-1977	52	23	and	and	CCONJ
ajbmeb-1977	52	24	the	the	DET
ajbmeb-1977	52	25	efficacy	efficacy	NOUN
ajbmeb-1977	52	26	of	of	ADP
ajbmeb-1977	52	27	ais	ais	PROPN
ajbmeb-1977	52	28	.	.	PUNCT
ajbmeb-1977	53	1	according	accord	VERB
ajbmeb-1977	53	2	to	to	ADP
ajbmeb-1977	53	3	previous	previous	ADJ
ajbmeb-1977	53	4	literature	literature	NOUN
ajbmeb-1977	53	5	,	,	PUNCT
ajbmeb-1977	53	6	(	(	PUNCT
ajbmeb-1977	53	7	ganyam	ganyam	NOUN
ajbmeb-1977	53	8	&	&	CCONJ
ajbmeb-1977	53	9	ivungu	ivungu	NOUN
ajbmeb-1977	53	10	,	,	PUNCT
ajbmeb-1977	53	11	2019	2019	NUM
ajbmeb-1977	53	12	;	;	PUNCT
ajbmeb-1977	53	13	harash	harash	NOUN
ajbmeb-1977	53	14	,	,	PUNCT
ajbmeb-1977	53	15	2014	2014	NUM
ajbmeb-1977	53	16	;	;	PUNCT
ajbmeb-1977	53	17	harash	harash	NOUN
ajbmeb-1977	53	18	,	,	PUNCT
ajbmeb-1977	53	19	2015	2015	NUM
ajbmeb-1977	53	20	;	;	PUNCT
ajbmeb-1977	53	21	harash	harash	NOUN
ajbmeb-1977	53	22	,	,	PUNCT
ajbmeb-1977	53	23	2017	2017	NUM
ajbmeb-1977	53	24	;	;	PUNCT
ajbmeb-1977	53	25	soudani	soudani	NOUN
ajbmeb-1977	53	26	,	,	PUNCT
ajbmeb-1977	53	27	2012	2012	NUM
ajbmeb-1977	53	28	;	;	PUNCT
ajbmeb-1977	53	29	yström	yström	PRON
ajbmeb-1977	53	30	,	,	PUNCT
ajbmeb-1977	53	31	2010	2010	NUM
ajbmeb-1977	53	32	)	)	PUNCT
ajbmeb-1977	53	33	ais	ais	PROPN
ajbmeb-1977	53	34	was	be	AUX
ajbmeb-1977	53	35	considered	consider	VERB
ajbmeb-1977	53	36	a	a	DET
ajbmeb-1977	53	37	fundamental	fundamental	ADJ
ajbmeb-1977	53	38	component	component	NOUN
ajbmeb-1977	53	39	of	of	ADP
ajbmeb-1977	53	40	decision	decision	NOUN
ajbmeb-1977	53	41	rationalisation	rationalisation	NOUN
ajbmeb-1977	53	42	that	that	PRON
ajbmeb-1977	53	43	supports	support	VERB
ajbmeb-1977	53	44	the	the	DET
ajbmeb-1977	53	45	attainment	attainment	NOUN
ajbmeb-1977	53	46	of	of	ADP
ajbmeb-1977	53	47	competitive	competitive	ADJ
ajbmeb-1977	53	48	advantage	advantage	NOUN
ajbmeb-1977	53	49	and	and	CCONJ
ajbmeb-1977	53	50	performance	performance	NOUN
ajbmeb-1977	53	51	improvement	improvement	NOUN
ajbmeb-1977	53	52	.	.	PUNCT
ajbmeb-1977	54	1	it	it	PRON
ajbmeb-1977	54	2	also	also	ADV
ajbmeb-1977	54	3	gives	give	VERB
ajbmeb-1977	54	4	management	management	NOUN
ajbmeb-1977	54	5	access	access	NOUN
ajbmeb-1977	54	6	to	to	ADP
ajbmeb-1977	54	7	timely	timely	ADJ
ajbmeb-1977	54	8	,	,	PUNCT
ajbmeb-1977	54	9	relevant	relevant	ADJ
ajbmeb-1977	54	10	,	,	PUNCT
ajbmeb-1977	54	11	and	and	CCONJ
ajbmeb-1977	54	12	accurate	accurate	ADJ
ajbmeb-1977	54	13	information	information	NOUN
ajbmeb-1977	54	14	that	that	PRON
ajbmeb-1977	54	15	aids	aid	VERB
ajbmeb-1977	54	16	in	in	ADP
ajbmeb-1977	54	17	identifying	identify	VERB
ajbmeb-1977	54	18	system	system	NOUN
ajbmeb-1977	54	19	weaknesses	weakness	NOUN
ajbmeb-1977	54	20	and	and	CCONJ
ajbmeb-1977	54	21	strengths	strength	NOUN
ajbmeb-1977	54	22	,	,	PUNCT
ajbmeb-1977	54	23	enabling	enable	VERB
ajbmeb-1977	54	24	them	they	PRON
ajbmeb-1977	54	25	to	to	PART
ajbmeb-1977	54	26	make	make	VERB
ajbmeb-1977	54	27	american	american	ADJ
ajbmeb-1977	54	28	journal	journal	PROPN
ajbmeb-1977	54	29	of	of	ADP
ajbmeb-1977	54	30	business	business	NOUN
ajbmeb-1977	54	31	management	management	NOUN
ajbmeb-1977	54	32	,	,	PUNCT
ajbmeb-1977	54	33	economics	economic	NOUN
ajbmeb-1977	54	34	and	and	CCONJ
ajbmeb-1977	54	35	banking	banking	NOUN
ajbmeb-1977	54	36	volume	volume	NOUN
ajbmeb-1977	54	37	23	23	NUM
ajbmeb-1977	54	38	april	april	PROPN
ajbmeb-1977	54	39	2024	2024	NUM
ajbmeb-1977	54	40	p	p	NOUN
ajbmeb-1977	54	41	a	a	DET
ajbmeb-1977	54	42	g	g	NOUN
ajbmeb-1977	54	43	e	e	NOUN
ajbmeb-1977	54	44	|	|	ADV
ajbmeb-1977	54	45	4	4	NUM
ajbmeb-1977	54	46	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1977	54	47	decisions	decision	NOUN
ajbmeb-1977	54	48	that	that	PRON
ajbmeb-1977	54	49	support	support	VERB
ajbmeb-1977	54	50	the	the	DET
ajbmeb-1977	54	51	goals	goal	NOUN
ajbmeb-1977	54	52	of	of	ADP
ajbmeb-1977	54	53	smes	sme	NOUN
ajbmeb-1977	54	54	and	and	CCONJ
ajbmeb-1977	54	55	,	,	PUNCT
ajbmeb-1977	54	56	consequently	consequently	ADV
ajbmeb-1977	54	57	,	,	PUNCT
ajbmeb-1977	54	58	increase	increase	VERB
ajbmeb-1977	54	59	their	their	PRON
ajbmeb-1977	54	60	market	market	NOUN
ajbmeb-1977	54	61	value	value	NOUN
ajbmeb-1977	54	62	and	and	CCONJ
ajbmeb-1977	54	63	wealth	wealth	NOUN
ajbmeb-1977	54	64	maximisation	maximisation	NOUN
ajbmeb-1977	54	65	.	.	PUNCT
ajbmeb-1977	55	1	the	the	DET
ajbmeb-1977	55	2	survey	survey	NOUN
ajbmeb-1977	55	3	's	's	PART
ajbmeb-1977	55	4	content	content	NOUN
ajbmeb-1977	55	5	validity	validity	NOUN
ajbmeb-1977	55	6	was	be	AUX
ajbmeb-1977	55	7	determined	determine	VERB
ajbmeb-1977	55	8	by	by	ADP
ajbmeb-1977	55	9	reviewing	review	VERB
ajbmeb-1977	55	10	the	the	DET
ajbmeb-1977	55	11	body	body	NOUN
ajbmeb-1977	55	12	of	of	ADP
ajbmeb-1977	55	13	current	current	ADJ
ajbmeb-1977	55	14	literature	literature	NOUN
ajbmeb-1977	55	15	and	and	CCONJ
ajbmeb-1977	55	16	using	use	VERB
ajbmeb-1977	55	17	concepts	concept	NOUN
ajbmeb-1977	55	18	that	that	PRON
ajbmeb-1977	55	19	have	have	AUX
ajbmeb-1977	55	20	been	be	AUX
ajbmeb-1977	55	21	approved	approve	VERB
ajbmeb-1977	55	22	by	by	ADP
ajbmeb-1977	55	23	other	other	ADJ
ajbmeb-1977	55	24	academics	academic	NOUN
ajbmeb-1977	55	25	.	.	PUNCT
ajbmeb-1977	56	1	according	accord	VERB
ajbmeb-1977	56	2	to	to	ADP
ajbmeb-1977	56	3	the	the	DET
ajbmeb-1977	56	4	opinion	opinion	NOUN
ajbmeb-1977	56	5	of	of	ADP
ajbmeb-1977	56	6	the	the	DET
ajbmeb-1977	56	7	researchers	researcher	NOUN
ajbmeb-1977	56	8	and	and	CCONJ
ajbmeb-1977	56	9	previous	previous	ADJ
ajbmeb-1977	56	10	literature	literature	NOUN
ajbmeb-1977	56	11	,	,	PUNCT
ajbmeb-1977	56	12	(	(	PUNCT
ajbmeb-1977	56	13	ganyam	ganyam	NOUN
ajbmeb-1977	56	14	&	&	CCONJ
ajbmeb-1977	56	15	ivungu	ivungu	NOUN
ajbmeb-1977	56	16	,	,	PUNCT
ajbmeb-1977	56	17	2019	2019	NUM
ajbmeb-1977	56	18	;	;	PUNCT
ajbmeb-1977	56	19	harash	harash	NOUN
ajbmeb-1977	56	20	,	,	PUNCT
ajbmeb-1977	56	21	2014	2014	NUM
ajbmeb-1977	56	22	;	;	PUNCT
ajbmeb-1977	56	23	harash	harash	NOUN
ajbmeb-1977	56	24	,	,	PUNCT
ajbmeb-1977	56	25	2015	2015	NUM
ajbmeb-1977	56	26	;	;	PUNCT
ajbmeb-1977	56	27	harash	harash	NOUN
ajbmeb-1977	56	28	,	,	PUNCT
ajbmeb-1977	56	29	2017	2017	NUM
ajbmeb-1977	56	30	;	;	PUNCT
ajbmeb-1977	56	31	soudani	soudani	NOUN
ajbmeb-1977	56	32	,	,	PUNCT
ajbmeb-1977	56	33	2012	2012	NUM
ajbmeb-1977	56	34	;	;	PUNCT
ajbmeb-1977	56	35	yström	yström	PRON
ajbmeb-1977	56	36	,	,	PUNCT
ajbmeb-1977	56	37	2010	2010	NUM
ajbmeb-1977	56	38	)	)	PUNCT
ajbmeb-1977	56	39	in	in	ADP
ajbmeb-1977	56	40	line	line	NOUN
ajbmeb-1977	56	41	with	with	ADP
ajbmeb-1977	56	42	the	the	DET
ajbmeb-1977	56	43	researchers	researcher	NOUN
ajbmeb-1977	56	44	'	'	PART
ajbmeb-1977	56	45	attempts	attempt	NOUN
ajbmeb-1977	56	46	to	to	PART
ajbmeb-1977	56	47	measure	measure	VERB
ajbmeb-1977	56	48	the	the	DET
ajbmeb-1977	56	49	ais	ais	PROPN
ajbmeb-1977	56	50	variable	variable	NOUN
ajbmeb-1977	56	51	using	use	VERB
ajbmeb-1977	56	52	a	a	DET
ajbmeb-1977	56	53	defined	define	VERB
ajbmeb-1977	56	54	set	set	NOUN
ajbmeb-1977	56	55	of	of	ADP
ajbmeb-1977	56	56	measures	measure	NOUN
ajbmeb-1977	56	57	to	to	ADP
ajbmeb-1977	56	58	ais	ais	VERB
ajbmeb-1977	56	59	variable	variable	ADJ
ajbmeb-1977	56	60	metrics	metric	NOUN
ajbmeb-1977	56	61	and	and	CCONJ
ajbmeb-1977	56	62	indicators	indicator	NOUN
ajbmeb-1977	56	63	,	,	PUNCT
ajbmeb-1977	56	64	the	the	DET
ajbmeb-1977	56	65	ais	ais	PROPN
ajbmeb-1977	56	66	variable	variable	NOUN
ajbmeb-1977	56	67	will	will	AUX
ajbmeb-1977	56	68	be	be	AUX
ajbmeb-1977	56	69	assessed	assess	VERB
ajbmeb-1977	56	70	using	use	VERB
ajbmeb-1977	56	71	a	a	DET
ajbmeb-1977	56	72	seven	seven	NUM
ajbmeb-1977	56	73	-	-	PUNCT
ajbmeb-1977	56	74	point	point	NOUN
ajbmeb-1977	56	75	likert	likert	ADJ
ajbmeb-1977	56	76	scale	scale	NOUN
ajbmeb-1977	56	77	ranging	range	VERB
ajbmeb-1977	56	78	from	from	ADP
ajbmeb-1977	56	79	(	(	PUNCT
ajbmeb-1977	56	80	1=	1=	X
ajbmeb-1977	56	81	not	not	PART
ajbmeb-1977	56	82	at	at	ADV
ajbmeb-1977	56	83	all	all	ADV
ajbmeb-1977	56	84	7	7	NUM
ajbmeb-1977	56	85	)	)	PUNCT
ajbmeb-1977	56	86	=	=	PUNCT
ajbmeb-1977	56	87	to	to	ADP
ajbmeb-1977	56	88	a	a	DET
ajbmeb-1977	56	89	higher	high	ADJ
ajbmeb-1977	56	90	extent	extent	NOUN
ajbmeb-1977	56	91	utilising	utilise	VERB
ajbmeb-1977	56	92	the	the	DET
ajbmeb-1977	56	93	following	follow	VERB
ajbmeb-1977	56	94	6	6	NUM
ajbmeb-1977	56	95	items	item	NOUN
ajbmeb-1977	56	96	:	:	PUNCT
ajbmeb-1977	56	97	1	1	X
ajbmeb-1977	56	98	.	.	X
ajbmeb-1977	56	99	the	the	DET
ajbmeb-1977	56	100	integrity	integrity	NOUN
ajbmeb-1977	56	101	of	of	ADP
ajbmeb-1977	56	102	the	the	DET
ajbmeb-1977	56	103	financial	financial	ADJ
ajbmeb-1977	56	104	reporting	reporting	NOUN
ajbmeb-1977	56	105	process	process	NOUN
ajbmeb-1977	56	106	is	be	AUX
ajbmeb-1977	56	107	enhanced	enhance	VERB
ajbmeb-1977	56	108	by	by	ADP
ajbmeb-1977	56	109	the	the	DET
ajbmeb-1977	56	110	data	datum	NOUN
ajbmeb-1977	56	111	storage	storage	NOUN
ajbmeb-1977	56	112	.	.	PUNCT
ajbmeb-1977	57	1	2	2	X
ajbmeb-1977	57	2	.	.	X
ajbmeb-1977	57	3	the	the	DET
ajbmeb-1977	57	4	data	datum	NOUN
ajbmeb-1977	57	5	stored	store	VERB
ajbmeb-1977	57	6	in	in	ADP
ajbmeb-1977	57	7	enough	enough	ADJ
ajbmeb-1977	57	8	depth	depth	NOUN
ajbmeb-1977	57	9	to	to	PART
ajbmeb-1977	57	10	properly	properly	ADV
ajbmeb-1977	57	11	and	and	CCONJ
ajbmeb-1977	57	12	accurately	accurately	ADV
ajbmeb-1977	57	13	depict	depict	VERB
ajbmeb-1977	57	14	the	the	DET
ajbmeb-1977	57	15	assets	asset	NOUN
ajbmeb-1977	57	16	of	of	ADP
ajbmeb-1977	57	17	the	the	DET
ajbmeb-1977	57	18	organisation	organisation	NOUN
ajbmeb-1977	57	19	.	.	PUNCT
ajbmeb-1977	58	1	3	3	X
ajbmeb-1977	58	2	.	.	X
ajbmeb-1977	58	3	the	the	DET
ajbmeb-1977	58	4	use	use	NOUN
ajbmeb-1977	58	5	of	of	ADP
ajbmeb-1977	58	6	data	datum	NOUN
ajbmeb-1977	58	7	collecting	collecting	NOUN
ajbmeb-1977	58	8	might	might	AUX
ajbmeb-1977	58	9	result	result	VERB
ajbmeb-1977	58	10	in	in	ADP
ajbmeb-1977	58	11	time	time	NOUN
ajbmeb-1977	58	12	and	and	CCONJ
ajbmeb-1977	58	13	cost	cost	VERB
ajbmeb-1977	58	14	savings	saving	NOUN
ajbmeb-1977	58	15	for	for	ADP
ajbmeb-1977	58	16	shareholders	shareholder	NOUN
ajbmeb-1977	58	17	.	.	PUNCT
ajbmeb-1977	59	1	4	4	X
ajbmeb-1977	59	2	.	.	X
ajbmeb-1977	59	3	data	datum	NOUN
ajbmeb-1977	59	4	processing	processing	NOUN
ajbmeb-1977	59	5	has	have	VERB
ajbmeb-1977	59	6	the	the	DET
ajbmeb-1977	59	7	power	power	NOUN
ajbmeb-1977	59	8	to	to	PART
ajbmeb-1977	59	9	influence	influence	VERB
ajbmeb-1977	59	10	decisions	decision	NOUN
ajbmeb-1977	59	11	by	by	ADP
ajbmeb-1977	59	12	assisting	assist	VERB
ajbmeb-1977	59	13	managers	manager	NOUN
ajbmeb-1977	59	14	in	in	ADP
ajbmeb-1977	59	15	predicting	predict	VERB
ajbmeb-1977	59	16	the	the	DET
ajbmeb-1977	59	17	results	result	NOUN
ajbmeb-1977	59	18	of	of	ADP
ajbmeb-1977	59	19	past	past	NOUN
ajbmeb-1977	59	20	,	,	PUNCT
ajbmeb-1977	59	21	present	present	ADJ
ajbmeb-1977	59	22	,	,	PUNCT
ajbmeb-1977	59	23	and	and	CCONJ
ajbmeb-1977	59	24	future	future	ADJ
ajbmeb-1977	59	25	occurrences	occurrence	NOUN
ajbmeb-1977	59	26	in	in	ADP
ajbmeb-1977	59	27	order	order	NOUN
ajbmeb-1977	59	28	to	to	PART
ajbmeb-1977	59	29	assess	assess	VERB
ajbmeb-1977	59	30	the	the	DET
ajbmeb-1977	59	31	efficacy	efficacy	NOUN
ajbmeb-1977	59	32	and	and	CCONJ
ajbmeb-1977	59	33	efficiency	efficiency	NOUN
ajbmeb-1977	59	34	of	of	ADP
ajbmeb-1977	59	35	smes	sme	NOUN
ajbmeb-1977	59	36	.	.	PUNCT
ajbmeb-1977	60	1	5	5	X
ajbmeb-1977	60	2	.	.	X
ajbmeb-1977	60	3	the	the	DET
ajbmeb-1977	60	4	quality	quality	NOUN
ajbmeb-1977	60	5	of	of	ADP
ajbmeb-1977	60	6	the	the	DET
ajbmeb-1977	60	7	financial	financial	ADJ
ajbmeb-1977	60	8	reports	report	NOUN
ajbmeb-1977	60	9	improved	improve	VERB
ajbmeb-1977	60	10	as	as	ADP
ajbmeb-1977	60	11	a	a	DET
ajbmeb-1977	60	12	result	result	NOUN
ajbmeb-1977	60	13	of	of	ADP
ajbmeb-1977	60	14	data	datum	NOUN
ajbmeb-1977	60	15	processing	processing	NOUN
ajbmeb-1977	60	16	,	,	PUNCT
ajbmeb-1977	60	17	which	which	PRON
ajbmeb-1977	60	18	also	also	ADV
ajbmeb-1977	60	19	made	make	VERB
ajbmeb-1977	60	20	business	business	NOUN
ajbmeb-1977	60	21	transactions	transaction	NOUN
ajbmeb-1977	60	22	easier	easy	ADJ
ajbmeb-1977	60	23	.	.	PUNCT
ajbmeb-1977	61	1	6	6	X
ajbmeb-1977	61	2	.	.	NUM
ajbmeb-1977	61	3	automated	automate	VERB
ajbmeb-1977	61	4	data	datum	NOUN
ajbmeb-1977	61	5	collecting	collecting	NOUN
ajbmeb-1977	61	6	eliminates	eliminate	VERB
ajbmeb-1977	61	7	human	human	ADJ
ajbmeb-1977	61	8	errors	error	NOUN
ajbmeb-1977	61	9	in	in	ADP
ajbmeb-1977	61	10	data	data	NOUN
ajbmeb-1977	61	11	processing	processing	NOUN
ajbmeb-1977	61	12	and	and	CCONJ
ajbmeb-1977	61	13	expedites	expedite	VERB
ajbmeb-1977	61	14	the	the	DET
ajbmeb-1977	61	15	creation	creation	NOUN
ajbmeb-1977	61	16	of	of	ADP
ajbmeb-1977	61	17	financial	financial	ADJ
ajbmeb-1977	61	18	statements	statement	NOUN
ajbmeb-1977	61	19	.	.	PUNCT
ajbmeb-1977	62	1	these	these	DET
ajbmeb-1977	62	2	items	item	NOUN
ajbmeb-1977	62	3	were	be	AUX
ajbmeb-1977	62	4	developed	develop	VERB
ajbmeb-1977	62	5	and	and	CCONJ
ajbmeb-1977	62	6	adopted	adopt	VERB
ajbmeb-1977	62	7	previous	previous	ADJ
ajbmeb-1977	62	8	studies	study	NOUN
ajbmeb-1977	62	9	(	(	PUNCT
ajbmeb-1977	62	10	harash	harash	NOUN
ajbmeb-1977	62	11	,	,	PUNCT
ajbmeb-1977	62	12	2014	2014	NUM
ajbmeb-1977	62	13	;	;	PUNCT
ajbmeb-1977	62	14	harash	harash	NOUN
ajbmeb-1977	62	15	,	,	PUNCT
ajbmeb-1977	62	16	2015	2015	NUM
ajbmeb-1977	62	17	;	;	PUNCT
ajbmeb-1977	62	18	harash	harash	NOUN
ajbmeb-1977	62	19	,	,	PUNCT
ajbmeb-1977	62	20	2017	2017	NUM
ajbmeb-1977	62	21	;	;	PUNCT
ajbmeb-1977	62	22	soudani	soudani	NOUN
ajbmeb-1977	62	23	,	,	PUNCT
ajbmeb-1977	62	24	2012	2012	NUM
ajbmeb-1977	62	25	)	)	PUNCT
ajbmeb-1977	62	26	to	to	PART
ajbmeb-1977	62	27	measure	measure	VERB
ajbmeb-1977	62	28	the	the	DET
ajbmeb-1977	62	29	ais	ais	PROPN
ajbmeb-1977	62	30	variable	variable	NOUN
ajbmeb-1977	62	31	for	for	ADP
ajbmeb-1977	62	32	this	this	DET
ajbmeb-1977	62	33	study	study	NOUN
ajbmeb-1977	62	34	.	.	PUNCT
ajbmeb-1977	63	1	3	3	X
ajbmeb-1977	63	2	.	.	X
ajbmeb-1977	63	3	smes	smes	PROPN
ajbmeb-1977	63	4	accounting	accounting	NOUN
ajbmeb-1977	63	5	practices	practice	NOUN
ajbmeb-1977	63	6	accounting	account	VERB
ajbmeb-1977	63	7	is	be	AUX
ajbmeb-1977	63	8	the	the	DET
ajbmeb-1977	63	9	result	result	NOUN
ajbmeb-1977	63	10	of	of	ADP
ajbmeb-1977	63	11	many	many	ADJ
ajbmeb-1977	63	12	years	year	NOUN
ajbmeb-1977	63	13	of	of	ADP
ajbmeb-1977	63	14	business	business	NOUN
ajbmeb-1977	63	15	and	and	CCONJ
ajbmeb-1977	63	16	management	management	NOUN
ajbmeb-1977	63	17	practices	practice	NOUN
ajbmeb-1977	63	18	.	.	PUNCT
ajbmeb-1977	64	1	managers	manager	NOUN
ajbmeb-1977	64	2	and	and	CCONJ
ajbmeb-1977	64	3	owners	owner	NOUN
ajbmeb-1977	64	4	of	of	ADP
ajbmeb-1977	64	5	the	the	DET
ajbmeb-1977	64	6	company	company	NOUN
ajbmeb-1977	64	7	utilise	utilise	VERB
ajbmeb-1977	64	8	information	information	NOUN
ajbmeb-1977	64	9	,	,	PUNCT
ajbmeb-1977	64	10	particularly	particularly	ADV
ajbmeb-1977	64	11	financial	financial	ADJ
ajbmeb-1977	64	12	,	,	PUNCT
ajbmeb-1977	64	13	accounting	accounting	NOUN
ajbmeb-1977	64	14	,	,	PUNCT
ajbmeb-1977	64	15	and	and	CCONJ
ajbmeb-1977	64	16	management	management	NOUN
ajbmeb-1977	64	17	data	datum	NOUN
ajbmeb-1977	64	18	,	,	PUNCT
ajbmeb-1977	64	19	to	to	PART
ajbmeb-1977	64	20	make	make	VERB
ajbmeb-1977	64	21	decisions	decision	NOUN
ajbmeb-1977	64	22	that	that	PRON
ajbmeb-1977	64	23	provide	provide	VERB
ajbmeb-1977	64	24	them	they	PRON
ajbmeb-1977	64	25	a	a	DET
ajbmeb-1977	64	26	competitive	competitive	ADJ
ajbmeb-1977	64	27	advantage	advantage	NOUN
ajbmeb-1977	64	28	over	over	ADP
ajbmeb-1977	64	29	other	other	ADJ
ajbmeb-1977	64	30	organisations	organisation	NOUN
ajbmeb-1977	64	31	.	.	PUNCT
ajbmeb-1977	65	1	accounting	accounting	NOUN
ajbmeb-1977	65	2	procedures	procedure	NOUN
ajbmeb-1977	65	3	are	be	AUX
ajbmeb-1977	65	4	related	relate	VERB
ajbmeb-1977	65	5	to	to	ADP
ajbmeb-1977	65	6	offering	offer	VERB
ajbmeb-1977	65	7	financial	financial	ADJ
ajbmeb-1977	65	8	and	and	CCONJ
ajbmeb-1977	65	9	accounting	accounting	NOUN
ajbmeb-1977	65	10	solutions	solution	NOUN
ajbmeb-1977	65	11	for	for	ADP
ajbmeb-1977	65	12	management	management	NOUN
ajbmeb-1977	65	13	,	,	PUNCT
ajbmeb-1977	65	14	finance	finance	NOUN
ajbmeb-1977	65	15	,	,	PUNCT
ajbmeb-1977	65	16	and	and	CCONJ
ajbmeb-1977	65	17	accounting	accounting	NOUN
ajbmeb-1977	65	18	needs	need	NOUN
ajbmeb-1977	65	19	.	.	PUNCT
ajbmeb-1977	66	1	accounting	accounting	NOUN
ajbmeb-1977	66	2	procedures	procedure	NOUN
ajbmeb-1977	66	3	are	be	AUX
ajbmeb-1977	66	4	systems	system	NOUN
ajbmeb-1977	66	5	of	of	ADP
ajbmeb-1977	66	6	organisational	organisational	ADJ
ajbmeb-1977	66	7	information	information	NOUN
ajbmeb-1977	66	8	that	that	PRON
ajbmeb-1977	66	9	give	give	VERB
ajbmeb-1977	66	10	a	a	DET
ajbmeb-1977	66	11	business	business	NOUN
ajbmeb-1977	66	12	pertinent	pertinent	ADJ
ajbmeb-1977	66	13	data	datum	NOUN
ajbmeb-1977	66	14	to	to	PART
ajbmeb-1977	66	15	benefit	benefit	VERB
ajbmeb-1977	66	16	both	both	DET
ajbmeb-1977	66	17	its	its	PRON
ajbmeb-1977	66	18	clients	client	NOUN
ajbmeb-1977	66	19	and	and	CCONJ
ajbmeb-1977	66	20	itself	itself	PRON
ajbmeb-1977	66	21	.	.	PUNCT
ajbmeb-1977	67	1	accounting	accounting	NOUN
ajbmeb-1977	67	2	procedures	procedure	NOUN
ajbmeb-1977	67	3	help	help	VERB
ajbmeb-1977	67	4	the	the	DET
ajbmeb-1977	67	5	business	business	NOUN
ajbmeb-1977	67	6	make	make	VERB
ajbmeb-1977	67	7	wise	wise	ADJ
ajbmeb-1977	67	8	decisions	decision	NOUN
ajbmeb-1977	67	9	and	and	CCONJ
ajbmeb-1977	67	10	encourage	encourage	VERB
ajbmeb-1977	67	11	the	the	DET
ajbmeb-1977	67	12	desired	desire	VERB
ajbmeb-1977	67	13	behaviours	behaviour	NOUN
ajbmeb-1977	67	14	.	.	PUNCT
ajbmeb-1977	68	1	among	among	ADP
ajbmeb-1977	68	2	many	many	ADJ
ajbmeb-1977	68	3	other	other	ADJ
ajbmeb-1977	68	4	things	thing	NOUN
ajbmeb-1977	68	5	,	,	PUNCT
ajbmeb-1977	68	6	accounting	accounting	NOUN
ajbmeb-1977	68	7	methods	method	NOUN
ajbmeb-1977	68	8	might	might	AUX
ajbmeb-1977	68	9	involve	involve	VERB
ajbmeb-1977	68	10	strategic	strategic	ADJ
ajbmeb-1977	68	11	analysis	analysis	NOUN
ajbmeb-1977	68	12	,	,	PUNCT
ajbmeb-1977	68	13	budgeting	budgeting	NOUN
ajbmeb-1977	68	14	,	,	PUNCT
ajbmeb-1977	68	15	performance	performance	NOUN
ajbmeb-1977	68	16	evaluation	evaluation	NOUN
ajbmeb-1977	68	17	,	,	PUNCT
ajbmeb-1977	68	18	and	and	CCONJ
ajbmeb-1977	68	19	information	information	NOUN
ajbmeb-1977	68	20	for	for	ADP
ajbmeb-1977	68	21	decisionmaking	decisionmake	VERB
ajbmeb-1977	68	22	(	(	PUNCT
ajbmeb-1977	68	23	harash	harash	NOUN
ajbmeb-1977	68	24	,	,	PUNCT
ajbmeb-1977	68	25	2015	2015	NUM
ajbmeb-1977	68	26	;	;	PUNCT
ajbmeb-1977	68	27	harash	harash	NOUN
ajbmeb-1977	68	28	,	,	PUNCT
ajbmeb-1977	68	29	2017	2017	NUM
ajbmeb-1977	68	30	)	)	PUNCT
ajbmeb-1977	68	31	.	.	PUNCT
ajbmeb-1977	69	1	despite	despite	SCONJ
ajbmeb-1977	69	2	the	the	DET
ajbmeb-1977	69	3	extensive	extensive	ADJ
ajbmeb-1977	69	4	research	research	NOUN
ajbmeb-1977	69	5	that	that	PRON
ajbmeb-1977	69	6	has	have	AUX
ajbmeb-1977	69	7	been	be	AUX
ajbmeb-1977	69	8	conducted	conduct	VERB
ajbmeb-1977	69	9	to	to	PART
ajbmeb-1977	69	10	investigate	investigate	VERB
ajbmeb-1977	69	11	the	the	DET
ajbmeb-1977	69	12	smes	sme	NOUN
ajbmeb-1977	69	13	,	,	PUNCT
ajbmeb-1977	69	14	the	the	DET
ajbmeb-1977	69	15	effectiveness	effectiveness	NOUN
ajbmeb-1977	69	16	and	and	CCONJ
ajbmeb-1977	69	17	efficiency	efficiency	NOUN
ajbmeb-1977	69	18	of	of	ADP
ajbmeb-1977	69	19	accounting	accounting	NOUN
ajbmeb-1977	69	20	practices	practice	NOUN
ajbmeb-1977	69	21	for	for	ADP
ajbmeb-1977	69	22	smes	sme	NOUN
ajbmeb-1977	69	23	are	be	AUX
ajbmeb-1977	69	24	included	include	VERB
ajbmeb-1977	69	25	in	in	ADP
ajbmeb-1977	69	26	this	this	DET
ajbmeb-1977	69	27	study	study	NOUN
ajbmeb-1977	69	28	.	.	PUNCT
ajbmeb-1977	70	1	these	these	DET
ajbmeb-1977	70	2	practices	practice	NOUN
ajbmeb-1977	70	3	include	include	VERB
ajbmeb-1977	70	4	identification	identification	NOUN
ajbmeb-1977	70	5	and	and	CCONJ
ajbmeb-1977	70	6	recording	recording	NOUN
ajbmeb-1977	70	7	,	,	PUNCT
ajbmeb-1977	70	8	posting	post	VERB
ajbmeb-1977	70	9	to	to	ADP
ajbmeb-1977	70	10	the	the	DET
ajbmeb-1977	70	11	ledger	ledger	NOUN
ajbmeb-1977	70	12	,	,	PUNCT
ajbmeb-1977	70	13	extracting	extract	VERB
ajbmeb-1977	70	14	a	a	DET
ajbmeb-1977	70	15	trial	trial	NOUN
ajbmeb-1977	70	16	balance	balance	NOUN
ajbmeb-1977	70	17	,	,	PUNCT
ajbmeb-1977	70	18	adjusting	adjust	VERB
ajbmeb-1977	70	19	the	the	DET
ajbmeb-1977	70	20	trial	trial	NOUN
ajbmeb-1977	70	21	balance	balance	NOUN
ajbmeb-1977	70	22	,	,	PUNCT
ajbmeb-1977	70	23	preparing	prepare	VERB
ajbmeb-1977	70	24	an	an	DET
ajbmeb-1977	70	25	income	income	NOUN
ajbmeb-1977	70	26	statement	statement	NOUN
ajbmeb-1977	70	27	,	,	PUNCT
ajbmeb-1977	70	28	and	and	CCONJ
ajbmeb-1977	70	29	preparing	prepare	VERB
ajbmeb-1977	70	30	a	a	DET
ajbmeb-1977	70	31	position	position	NOUN
ajbmeb-1977	70	32	statement	statement	NOUN
ajbmeb-1977	70	33	(	(	PUNCT
ajbmeb-1977	70	34	balance	balance	NOUN
ajbmeb-1977	70	35	sheet	sheet	NOUN
ajbmeb-1977	70	36	)	)	PUNCT
ajbmeb-1977	70	37	.	.	PUNCT
ajbmeb-1977	71	1	while	while	SCONJ
ajbmeb-1977	71	2	accounting	accounting	NOUN
ajbmeb-1977	71	3	practices	practice	NOUN
ajbmeb-1977	71	4	measurements	measurement	NOUN
ajbmeb-1977	71	5	are	be	AUX
ajbmeb-1977	71	6	employed	employ	VERB
ajbmeb-1977	71	7	more	more	ADV
ajbmeb-1977	71	8	frequently	frequently	ADV
ajbmeb-1977	71	9	than	than	ADP
ajbmeb-1977	71	10	financial	financial	ADJ
ajbmeb-1977	71	11	performance	performance	NOUN
ajbmeb-1977	71	12	indicators	indicator	NOUN
ajbmeb-1977	71	13	,	,	PUNCT
ajbmeb-1977	71	14	most	most	ADJ
ajbmeb-1977	71	15	of	of	ADP
ajbmeb-1977	71	16	the	the	DET
ajbmeb-1977	71	17	selected	select	VERB
ajbmeb-1977	71	18	smes	sme	NOUN
ajbmeb-1977	71	19	utilise	utilise	VERB
ajbmeb-1977	71	20	both	both	CCONJ
ajbmeb-1977	71	21	the	the	DET
ajbmeb-1977	71	22	efficiency	efficiency	NOUN
ajbmeb-1977	71	23	and	and	CCONJ
ajbmeb-1977	71	24	effectiveness	effectiveness	NOUN
ajbmeb-1977	71	25	of	of	ADP
ajbmeb-1977	71	26	accounting	accounting	NOUN
ajbmeb-1977	71	27	practices	practice	NOUN
ajbmeb-1977	71	28	measures	measure	NOUN
ajbmeb-1977	71	29	to	to	PART
ajbmeb-1977	71	30	assess	assess	VERB
ajbmeb-1977	71	31	their	their	PRON
ajbmeb-1977	71	32	performance	performance	NOUN
ajbmeb-1977	71	33	.	.	PUNCT
ajbmeb-1977	72	1	this	this	PRON
ajbmeb-1977	72	2	is	be	AUX
ajbmeb-1977	72	3	revealed	reveal	VERB
ajbmeb-1977	72	4	by	by	ADP
ajbmeb-1977	72	5	the	the	DET
ajbmeb-1977	72	6	findings	finding	NOUN
ajbmeb-1977	72	7	of	of	ADP
ajbmeb-1977	72	8	prior	prior	ADJ
ajbmeb-1977	72	9	work	work	NOUN
ajbmeb-1977	72	10	.	.	PUNCT
ajbmeb-1977	73	1	in	in	ADP
ajbmeb-1977	73	2	particular	particular	ADJ
ajbmeb-1977	73	3	,	,	PUNCT
ajbmeb-1977	73	4	financial	financial	ADJ
ajbmeb-1977	73	5	metrics	metric	NOUN
ajbmeb-1977	73	6	do	do	AUX
ajbmeb-1977	73	7	not	not	PART
ajbmeb-1977	73	8	give	give	VERB
ajbmeb-1977	73	9	a	a	DET
ajbmeb-1977	73	10	clear	clear	ADJ
ajbmeb-1977	73	11	or	or	CCONJ
ajbmeb-1977	73	12	comprehensive	comprehensive	ADJ
ajbmeb-1977	73	13	view	view	NOUN
ajbmeb-1977	73	14	of	of	ADP
ajbmeb-1977	73	15	the	the	DET
ajbmeb-1977	73	16	accounting	accounting	NOUN
ajbmeb-1977	73	17	procedures	procedure	NOUN
ajbmeb-1977	73	18	used	use	VERB
ajbmeb-1977	73	19	by	by	ADP
ajbmeb-1977	73	20	smes	smes	PROPN
ajbmeb-1977	73	21	(	(	PUNCT
ajbmeb-1977	73	22	jamil	jamil	PROPN
ajbmeb-1977	73	23	&	&	CCONJ
ajbmeb-1977	73	24	mohamed	mohamed	PROPN
ajbmeb-1977	73	25	,	,	PUNCT
ajbmeb-1977	73	26	2011	2011	NUM
ajbmeb-1977	73	27	;	;	PUNCT
ajbmeb-1977	73	28	maduekwe	maduekwe	PROPN
ajbmeb-1977	73	29	&	&	CCONJ
ajbmeb-1977	73	30	kamala	kamala	PROPN
ajbmeb-1977	73	31	,	,	PUNCT
ajbmeb-1977	73	32	2016	2016	NUM
ajbmeb-1977	73	33	;	;	PUNCT
ajbmeb-1977	73	34	mjongwana	mjongwana	PROPN
ajbmeb-1977	73	35	&	&	CCONJ
ajbmeb-1977	73	36	kamala	kamala	PROPN
ajbmeb-1977	73	37	,	,	PUNCT
ajbmeb-1977	73	38	2018	2018	NUM
ajbmeb-1977	73	39	)	)	PUNCT
ajbmeb-1977	73	40	.	.	PUNCT
ajbmeb-1977	74	1	additionally	additionally	ADV
ajbmeb-1977	74	2	,	,	PUNCT
ajbmeb-1977	74	3	they	they	PRON
ajbmeb-1977	74	4	frequently	frequently	ADV
ajbmeb-1977	74	5	do	do	AUX
ajbmeb-1977	74	6	not	not	PART
ajbmeb-1977	74	7	align	align	VERB
ajbmeb-1977	74	8	with	with	ADP
ajbmeb-1977	74	9	a	a	DET
ajbmeb-1977	74	10	company	company	NOUN
ajbmeb-1977	74	11	's	's	PART
ajbmeb-1977	74	12	corporate	corporate	ADJ
ajbmeb-1977	74	13	strategy	strategy	NOUN
ajbmeb-1977	74	14	and	and	CCONJ
ajbmeb-1977	74	15	can	can	AUX
ajbmeb-1977	74	16	even	even	ADV
ajbmeb-1977	74	17	work	work	VERB
ajbmeb-1977	74	18	against	against	ADP
ajbmeb-1977	74	19	the	the	DET
ajbmeb-1977	74	20	company	company	NOUN
ajbmeb-1977	74	21	by	by	ADP
ajbmeb-1977	74	22	encouraging	encourage	VERB
ajbmeb-1977	74	23	managers	manager	NOUN
ajbmeb-1977	74	24	to	to	PART
ajbmeb-1977	74	25	prioritise	prioritise	VERB
ajbmeb-1977	74	26	short	short	ADJ
ajbmeb-1977	74	27	-	-	PUNCT
ajbmeb-1977	74	28	term	term	NOUN
ajbmeb-1977	74	29	success	success	NOUN
ajbmeb-1977	74	30	above	above	ADP
ajbmeb-1977	74	31	the	the	DET
ajbmeb-1977	74	32	long	long	ADJ
ajbmeb-1977	74	33	-	-	PUNCT
ajbmeb-1977	74	34	term	term	NOUN
ajbmeb-1977	74	35	efficacy	efficacy	NOUN
ajbmeb-1977	74	36	and	and	CCONJ
ajbmeb-1977	74	37	competitiveness	competitiveness	NOUN
ajbmeb-1977	74	38	of	of	ADP
ajbmeb-1977	74	39	the	the	DET
ajbmeb-1977	74	40	company	company	NOUN
ajbmeb-1977	74	41	.	.	PUNCT
ajbmeb-1977	75	1	it	it	PRON
ajbmeb-1977	75	2	might	might	AUX
ajbmeb-1977	75	3	not	not	PART
ajbmeb-1977	75	4	convey	convey	VERB
ajbmeb-1977	75	5	the	the	DET
ajbmeb-1977	75	6	long	long	ADJ
ajbmeb-1977	75	7	-	-	PUNCT
ajbmeb-1977	75	8	term	term	NOUN
ajbmeb-1977	75	9	advantages	advantage	NOUN
ajbmeb-1977	75	10	of	of	ADP
ajbmeb-1977	75	11	choices	choice	NOUN
ajbmeb-1977	75	12	taken	take	VERB
ajbmeb-1977	75	13	today	today	NOUN
ajbmeb-1977	75	14	(	(	PUNCT
ajbmeb-1977	75	15	jamil	jamil	PROPN
ajbmeb-1977	75	16	&	&	CCONJ
ajbmeb-1977	75	17	mohamed	mohamed	PROPN
ajbmeb-1977	75	18	,	,	PUNCT
ajbmeb-1977	75	19	2011	2011	NUM
ajbmeb-1977	75	20	;	;	PUNCT
ajbmeb-1977	75	21	harash	harash	NOUN
ajbmeb-1977	75	22	,	,	PUNCT
ajbmeb-1977	75	23	2015	2015	NUM
ajbmeb-1977	75	24	;	;	PUNCT
ajbmeb-1977	75	25	harash	harash	NOUN
ajbmeb-1977	75	26	,	,	PUNCT
ajbmeb-1977	75	27	2017	2017	NUM
ajbmeb-1977	75	28	,	,	PUNCT
ajbmeb-1977	75	29	kaplan	kaplan	PROPN
ajbmeb-1977	75	30	publishing	publishing	NOUN
ajbmeb-1977	75	31	,	,	PUNCT
ajbmeb-1977	75	32	2012	2012	NUM
ajbmeb-1977	75	33	)	)	PUNCT
ajbmeb-1977	75	34	.	.	PUNCT
ajbmeb-1977	76	1	there	there	PRON
ajbmeb-1977	76	2	are	be	VERB
ajbmeb-1977	76	3	many	many	ADJ
ajbmeb-1977	76	4	ways	way	NOUN
ajbmeb-1977	76	5	to	to	PART
ajbmeb-1977	76	6	measure	measure	VERB
ajbmeb-1977	76	7	sme	sme	ADJ
ajbmeb-1977	76	8	performance	performance	NOUN
ajbmeb-1977	76	9	to	to	PART
ajbmeb-1977	76	10	determine	determine	VERB
ajbmeb-1977	76	11	if	if	SCONJ
ajbmeb-1977	76	12	it	it	PRON
ajbmeb-1977	76	13	is	be	AUX
ajbmeb-1977	76	14	american	american	ADJ
ajbmeb-1977	76	15	journal	journal	PROPN
ajbmeb-1977	76	16	of	of	ADP
ajbmeb-1977	76	17	business	business	NOUN
ajbmeb-1977	76	18	management	management	NOUN
ajbmeb-1977	76	19	,	,	PUNCT
ajbmeb-1977	76	20	economics	economic	NOUN
ajbmeb-1977	76	21	and	and	CCONJ
ajbmeb-1977	76	22	banking	banking	NOUN
ajbmeb-1977	76	23	volume	volume	NOUN
ajbmeb-1977	76	24	23	23	NUM
ajbmeb-1977	76	25	april	april	PROPN
ajbmeb-1977	76	26	2024	2024	NUM
ajbmeb-1977	76	27	p	p	NOUN
ajbmeb-1977	76	28	a	a	PRON
ajbmeb-1977	76	29	g	g	NOUN
ajbmeb-1977	76	30	e	e	NOUN
ajbmeb-1977	76	31	|	|	ADV
ajbmeb-1977	76	32	5	5	NUM
ajbmeb-1977	76	33	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1977	76	34	doing	do	VERB
ajbmeb-1977	76	35	well	well	ADV
ajbmeb-1977	76	36	.	.	PUNCT
ajbmeb-1977	77	1	the	the	DET
ajbmeb-1977	77	2	most	most	ADV
ajbmeb-1977	77	3	common	common	ADJ
ajbmeb-1977	77	4	method	method	NOUN
ajbmeb-1977	77	5	is	be	AUX
ajbmeb-1977	77	6	to	to	PART
ajbmeb-1977	77	7	look	look	VERB
ajbmeb-1977	77	8	at	at	ADP
ajbmeb-1977	77	9	its	its	PRON
ajbmeb-1977	77	10	gross	gross	ADJ
ajbmeb-1977	77	11	or	or	CCONJ
ajbmeb-1977	77	12	net	net	ADJ
ajbmeb-1977	77	13	profit	profit	NOUN
ajbmeb-1977	77	14	(	(	PUNCT
ajbmeb-1977	77	15	jamil	jamil	PROPN
ajbmeb-1977	77	16	&	&	CCONJ
ajbmeb-1977	77	17	mohamed	mohamed	PROPN
ajbmeb-1977	77	18	,	,	PUNCT
ajbmeb-1977	77	19	2011	2011	NUM
ajbmeb-1977	77	20	;	;	PUNCT
ajbmeb-1977	77	21	maduekwe	maduekwe	PROPN
ajbmeb-1977	77	22	&	&	CCONJ
ajbmeb-1977	77	23	kamala	kamala	PROPN
ajbmeb-1977	77	24	,	,	PUNCT
ajbmeb-1977	77	25	2016	2016	NUM
ajbmeb-1977	77	26	;	;	PUNCT
ajbmeb-1977	77	27	mjongwana	mjongwana	PROPN
ajbmeb-1977	77	28	&	&	CCONJ
ajbmeb-1977	77	29	kamala	kamala	PROPN
ajbmeb-1977	77	30	,	,	PUNCT
ajbmeb-1977	77	31	2018	2018	NUM
ajbmeb-1977	77	32	)	)	PUNCT
ajbmeb-1977	77	33	.	.	PUNCT
ajbmeb-1977	78	1	this	this	PRON
ajbmeb-1977	78	2	,	,	PUNCT
ajbmeb-1977	78	3	however	however	ADV
ajbmeb-1977	78	4	,	,	PUNCT
ajbmeb-1977	78	5	is	be	AUX
ajbmeb-1977	78	6	not	not	PART
ajbmeb-1977	78	7	always	always	ADV
ajbmeb-1977	78	8	a	a	DET
ajbmeb-1977	78	9	reliable	reliable	ADJ
ajbmeb-1977	78	10	way	way	NOUN
ajbmeb-1977	78	11	to	to	PART
ajbmeb-1977	78	12	determine	determine	VERB
ajbmeb-1977	78	13	the	the	DET
ajbmeb-1977	78	14	smes	sme	NOUN
ajbmeb-1977	78	15	'	'	PART
ajbmeb-1977	78	16	accounting	accounting	NOUN
ajbmeb-1977	78	17	practices	practice	NOUN
ajbmeb-1977	78	18	.	.	PUNCT
ajbmeb-1977	79	1	subjective	subjective	ADJ
ajbmeb-1977	79	2	or	or	CCONJ
ajbmeb-1977	79	3	objective	objective	ADJ
ajbmeb-1977	79	4	data	datum	NOUN
ajbmeb-1977	79	5	can	can	AUX
ajbmeb-1977	79	6	be	be	AUX
ajbmeb-1977	79	7	used	use	VERB
ajbmeb-1977	79	8	to	to	PART
ajbmeb-1977	79	9	assess	assess	VERB
ajbmeb-1977	79	10	sme	sme	ADJ
ajbmeb-1977	79	11	accounting	accounting	NOUN
ajbmeb-1977	79	12	processes	process	NOUN
ajbmeb-1977	79	13	.	.	PUNCT
ajbmeb-1977	80	1	to	to	PART
ajbmeb-1977	80	2	compare	compare	VERB
ajbmeb-1977	80	3	smes	sme	NOUN
ajbmeb-1977	80	4	'	'	PART
ajbmeb-1977	80	5	accounting	accounting	NOUN
ajbmeb-1977	80	6	procedures	procedure	NOUN
ajbmeb-1977	80	7	to	to	ADP
ajbmeb-1977	80	8	those	those	PRON
ajbmeb-1977	80	9	of	of	ADP
ajbmeb-1977	80	10	their	their	PRON
ajbmeb-1977	80	11	rivals	rival	NOUN
ajbmeb-1977	80	12	,	,	PUNCT
ajbmeb-1977	80	13	the	the	DET
ajbmeb-1977	80	14	current	current	ADJ
ajbmeb-1977	80	15	study	study	NOUN
ajbmeb-1977	80	16	,	,	PUNCT
ajbmeb-1977	80	17	however	however	ADV
ajbmeb-1977	80	18	,	,	PUNCT
ajbmeb-1977	80	19	examined	examine	VERB
ajbmeb-1977	80	20	smes	sme	NOUN
ajbmeb-1977	80	21	'	'	PART
ajbmeb-1977	80	22	accounting	accounting	NOUN
ajbmeb-1977	80	23	practices	practice	NOUN
ajbmeb-1977	80	24	using	use	VERB
ajbmeb-1977	80	25	subjective	subjective	ADJ
ajbmeb-1977	80	26	data	datum	NOUN
ajbmeb-1977	80	27	and	and	CCONJ
ajbmeb-1977	80	28	the	the	DET
ajbmeb-1977	80	29	selfrating	selfrate	VERB
ajbmeb-1977	80	30	technique	technique	NOUN
ajbmeb-1977	80	31	.	.	PUNCT
ajbmeb-1977	81	1	the	the	DET
ajbmeb-1977	81	2	seven	seven	NUM
ajbmeb-1977	81	3	-	-	PUNCT
ajbmeb-1977	81	4	point	point	NOUN
ajbmeb-1977	81	5	likert	likert	ADJ
ajbmeb-1977	81	6	scale	scale	NOUN
ajbmeb-1977	81	7	,	,	PUNCT
ajbmeb-1977	81	8	which	which	PRON
ajbmeb-1977	81	9	goes	go	VERB
ajbmeb-1977	81	10	from	from	ADP
ajbmeb-1977	81	11	1	1	NUM
ajbmeb-1977	81	12	to	to	ADP
ajbmeb-1977	81	13	7	7	NUM
ajbmeb-1977	81	14	,	,	PUNCT
ajbmeb-1977	81	15	was	be	AUX
ajbmeb-1977	81	16	utilised	utilise	VERB
ajbmeb-1977	81	17	in	in	ADP
ajbmeb-1977	81	18	this	this	DET
ajbmeb-1977	81	19	investigation	investigation	NOUN
ajbmeb-1977	81	20	.	.	PUNCT
ajbmeb-1977	82	1	to	to	PART
ajbmeb-1977	82	2	gauge	gauge	VERB
ajbmeb-1977	82	3	how	how	SCONJ
ajbmeb-1977	82	4	much	much	ADJ
ajbmeb-1977	82	5	each	each	DET
ajbmeb-1977	82	6	questionnaire	questionnaire	NOUN
ajbmeb-1977	82	7	statement	statement	NOUN
ajbmeb-1977	82	8	is	be	AUX
ajbmeb-1977	82	9	agreed	agree	VERB
ajbmeb-1977	82	10	with	with	ADP
ajbmeb-1977	82	11	or	or	CCONJ
ajbmeb-1977	82	12	disagreed	disagree	VERB
ajbmeb-1977	82	13	with	with	ADP
ajbmeb-1977	82	14	by	by	ADP
ajbmeb-1977	82	15	respondents	respondent	NOUN
ajbmeb-1977	82	16	.	.	PUNCT
ajbmeb-1977	83	1	therefore	therefore	ADV
ajbmeb-1977	83	2	,	,	PUNCT
ajbmeb-1977	83	3	according	accord	VERB
ajbmeb-1977	83	4	to	to	ADP
ajbmeb-1977	83	5	the	the	DET
ajbmeb-1977	83	6	opinion	opinion	NOUN
ajbmeb-1977	83	7	of	of	ADP
ajbmeb-1977	83	8	the	the	DET
ajbmeb-1977	83	9	researchers	researcher	NOUN
ajbmeb-1977	83	10	and	and	CCONJ
ajbmeb-1977	83	11	previous	previous	ADJ
ajbmeb-1977	83	12	literature	literature	NOUN
ajbmeb-1977	83	13	(	(	PUNCT
ajbmeb-1977	83	14	jamil	jamil	PROPN
ajbmeb-1977	83	15	&	&	CCONJ
ajbmeb-1977	83	16	mohamed	mohamed	PROPN
ajbmeb-1977	83	17	,	,	PUNCT
ajbmeb-1977	83	18	2011	2011	NUM
ajbmeb-1977	83	19	;	;	PUNCT
ajbmeb-1977	83	20	harash	harash	NOUN
ajbmeb-1977	83	21	,	,	PUNCT
ajbmeb-1977	83	22	2014	2014	NUM
ajbmeb-1977	83	23	;	;	PUNCT
ajbmeb-1977	83	24	harash	harash	NOUN
ajbmeb-1977	83	25	,	,	PUNCT
ajbmeb-1977	83	26	2015	2015	NUM
ajbmeb-1977	83	27	;	;	PUNCT
ajbmeb-1977	83	28	harash	harash	NOUN
ajbmeb-1977	83	29	,	,	PUNCT
ajbmeb-1977	83	30	2017	2017	NUM
ajbmeb-1977	83	31	;	;	PUNCT
ajbmeb-1977	83	32	maduekwe	maduekwe	PROPN
ajbmeb-1977	83	33	&	&	CCONJ
ajbmeb-1977	83	34	kamala	kamala	PROPN
ajbmeb-1977	83	35	,	,	PUNCT
ajbmeb-1977	83	36	2016	2016	NUM
ajbmeb-1977	83	37	;	;	PUNCT
ajbmeb-1977	83	38	mjongwana	mjongwana	PROPN
ajbmeb-1977	83	39	&	&	CCONJ
ajbmeb-1977	83	40	kamala	kamala	PROPN
ajbmeb-1977	83	41	,	,	PUNCT
ajbmeb-1977	83	42	2018okour	2018okour	NUM
ajbmeb-1977	83	43	,	,	PUNCT
ajbmeb-1977	83	44	2016	2016	NUM
ajbmeb-1977	83	45	)	)	PUNCT
ajbmeb-1977	83	46	the	the	DET
ajbmeb-1977	83	47	researchers	researcher	NOUN
ajbmeb-1977	83	48	attempt	attempt	VERB
ajbmeb-1977	83	49	to	to	ADP
ajbmeb-1977	83	50	measuring	measure	VERB
ajbmeb-1977	83	51	the	the	DET
ajbmeb-1977	83	52	smes	sme	NOUN
ajbmeb-1977	83	53	accounting	accounting	NOUN
ajbmeb-1977	83	54	practices	practice	NOUN
ajbmeb-1977	83	55	variable	variable	NOUN
ajbmeb-1977	83	56	using	use	VERB
ajbmeb-1977	83	57	a	a	DET
ajbmeb-1977	83	58	fixed	fix	VERB
ajbmeb-1977	83	59	set	set	NOUN
ajbmeb-1977	83	60	of	of	ADP
ajbmeb-1977	83	61	measures	measure	NOUN
ajbmeb-1977	83	62	to	to	ADP
ajbmeb-1977	83	63	smes	sme	NOUN
ajbmeb-1977	83	64	accounting	accounting	NOUN
ajbmeb-1977	83	65	practices	practice	NOUN
ajbmeb-1977	83	66	metrics	metric	NOUN
ajbmeb-1977	83	67	and	and	CCONJ
ajbmeb-1977	83	68	indicators	indicator	NOUN
ajbmeb-1977	83	69	.	.	PUNCT
ajbmeb-1977	84	1	a	a	DET
ajbmeb-1977	84	2	trial	trial	NOUN
ajbmeb-1977	84	3	balance	balance	NOUN
ajbmeb-1977	84	4	can	can	AUX
ajbmeb-1977	84	5	be	be	AUX
ajbmeb-1977	84	6	extracted	extract	VERB
ajbmeb-1977	84	7	,	,	PUNCT
ajbmeb-1977	84	8	adjusted	adjust	VERB
ajbmeb-1977	84	9	,	,	PUNCT
ajbmeb-1977	84	10	prepared	prepare	VERB
ajbmeb-1977	84	11	as	as	ADP
ajbmeb-1977	84	12	an	an	DET
ajbmeb-1977	84	13	income	income	NOUN
ajbmeb-1977	84	14	statement	statement	NOUN
ajbmeb-1977	84	15	,	,	PUNCT
ajbmeb-1977	84	16	prepared	prepare	VERB
ajbmeb-1977	84	17	as	as	ADP
ajbmeb-1977	84	18	a	a	DET
ajbmeb-1977	84	19	position	position	NOUN
ajbmeb-1977	84	20	statement	statement	NOUN
ajbmeb-1977	84	21	(	(	PUNCT
ajbmeb-1977	84	22	balance	balance	NOUN
ajbmeb-1977	84	23	sheet	sheet	NOUN
ajbmeb-1977	84	24	)	)	PUNCT
ajbmeb-1977	84	25	,	,	PUNCT
ajbmeb-1977	84	26	posted	post	VERB
ajbmeb-1977	84	27	to	to	ADP
ajbmeb-1977	84	28	the	the	DET
ajbmeb-1977	84	29	ledger	ledger	NOUN
ajbmeb-1977	84	30	,	,	PUNCT
ajbmeb-1977	84	31	identified	identify	VERB
ajbmeb-1977	84	32	and	and	CCONJ
ajbmeb-1977	84	33	recorded	record	VERB
ajbmeb-1977	84	34	,	,	PUNCT
ajbmeb-1977	84	35	and	and	CCONJ
ajbmeb-1977	84	36	posted	post	VERB
ajbmeb-1977	84	37	to	to	ADP
ajbmeb-1977	84	38	the	the	DET
ajbmeb-1977	84	39	trial	trial	NOUN
ajbmeb-1977	84	40	balance	balance	NOUN
ajbmeb-1977	84	41	are	be	AUX
ajbmeb-1977	84	42	some	some	DET
ajbmeb-1977	84	43	examples	example	NOUN
ajbmeb-1977	84	44	of	of	ADP
ajbmeb-1977	84	45	the	the	DET
ajbmeb-1977	84	46	measures	measure	NOUN
ajbmeb-1977	84	47	of	of	ADP
ajbmeb-1977	84	48	sme	sme	NOUN
ajbmeb-1977	84	49	accounting	accounting	NOUN
ajbmeb-1977	84	50	practices	practice	NOUN
ajbmeb-1977	84	51	that	that	PRON
ajbmeb-1977	84	52	are	be	AUX
ajbmeb-1977	84	53	associated	associate	VERB
ajbmeb-1977	84	54	with	with	ADP
ajbmeb-1977	84	55	these	these	DET
ajbmeb-1977	84	56	indicators	indicator	NOUN
ajbmeb-1977	84	57	.	.	PUNCT
ajbmeb-1977	85	1	4	4	X
ajbmeb-1977	85	2	.	.	X
ajbmeb-1977	85	3	accounting	account	VERB
ajbmeb-1977	85	4	information	information	NOUN
ajbmeb-1977	85	5	system	system	NOUN
ajbmeb-1977	85	6	and	and	CCONJ
ajbmeb-1977	85	7	accounting	accounting	NOUN
ajbmeb-1977	85	8	practices	practice	NOUN
ajbmeb-1977	85	9	smes	sme	NOUN
ajbmeb-1977	85	10	accounting	accounting	NOUN
ajbmeb-1977	85	11	procedures	procedure	NOUN
ajbmeb-1977	85	12	and	and	CCONJ
ajbmeb-1977	85	13	information	information	NOUN
ajbmeb-1977	85	14	systems	system	NOUN
ajbmeb-1977	85	15	smes	sme	NOUN
ajbmeb-1977	85	16	include	include	VERB
ajbmeb-1977	85	17	all	all	PRON
ajbmeb-1977	85	18	of	of	ADP
ajbmeb-1977	85	19	an	an	DET
ajbmeb-1977	85	20	organization	organization	NOUN
ajbmeb-1977	85	21	's	's	PART
ajbmeb-1977	85	22	policies	policy	NOUN
ajbmeb-1977	85	23	,	,	PUNCT
ajbmeb-1977	85	24	activities	activity	NOUN
ajbmeb-1977	85	25	,	,	PUNCT
ajbmeb-1977	85	26	processes	process	NOUN
ajbmeb-1977	85	27	,	,	PUNCT
ajbmeb-1977	85	28	and	and	CCONJ
ajbmeb-1977	85	29	procedures	procedure	NOUN
ajbmeb-1977	85	30	on	on	ADP
ajbmeb-1977	85	31	its	its	PRON
ajbmeb-1977	85	32	core	core	NOUN
ajbmeb-1977	85	33	operations	operation	NOUN
ajbmeb-1977	85	34	and	and	CCONJ
ajbmeb-1977	85	35	business	business	NOUN
ajbmeb-1977	85	36	,	,	PUNCT
ajbmeb-1977	85	37	which	which	PRON
ajbmeb-1977	85	38	help	help	VERB
ajbmeb-1977	85	39	it	it	PRON
ajbmeb-1977	85	40	achieve	achieve	VERB
ajbmeb-1977	85	41	its	its	PRON
ajbmeb-1977	85	42	strategic	strategic	ADJ
ajbmeb-1977	85	43	goals	goal	NOUN
ajbmeb-1977	85	44	and	and	CCONJ
ajbmeb-1977	85	45	improve	improve	VERB
ajbmeb-1977	85	46	performance	performance	NOUN
ajbmeb-1977	85	47	to	to	PART
ajbmeb-1977	85	48	guarantee	guarantee	VERB
ajbmeb-1977	85	49	positive	positive	ADJ
ajbmeb-1977	85	50	results	result	NOUN
ajbmeb-1977	85	51	.	.	PUNCT
ajbmeb-1977	86	1	they	they	PRON
ajbmeb-1977	86	2	also	also	ADV
ajbmeb-1977	86	3	give	give	VERB
ajbmeb-1977	86	4	organisations	organisation	NOUN
ajbmeb-1977	86	5	the	the	DET
ajbmeb-1977	86	6	ability	ability	NOUN
ajbmeb-1977	86	7	to	to	PART
ajbmeb-1977	86	8	strategically	strategically	ADV
ajbmeb-1977	86	9	define	define	VERB
ajbmeb-1977	86	10	and	and	CCONJ
ajbmeb-1977	86	11	assess	assess	VERB
ajbmeb-1977	86	12	their	their	PRON
ajbmeb-1977	86	13	performance	performance	NOUN
ajbmeb-1977	86	14	(	(	PUNCT
ajbmeb-1977	86	15	suárez	suárez	NOUN
ajbmeb-1977	86	16	,	,	PUNCT
ajbmeb-1977	86	17	2016	2016	NUM
ajbmeb-1977	86	18	)	)	PUNCT
ajbmeb-1977	86	19	.	.	PUNCT
ajbmeb-1977	87	1	ais	ais	PROPN
ajbmeb-1977	87	2	and	and	CCONJ
ajbmeb-1977	87	3	accounting	accounting	NOUN
ajbmeb-1977	87	4	practices	practice	NOUN
ajbmeb-1977	87	5	in	in	ADP
ajbmeb-1977	87	6	smes	sme	NOUN
ajbmeb-1977	87	7	show	show	VERB
ajbmeb-1977	87	8	the	the	DET
ajbmeb-1977	87	9	level	level	NOUN
ajbmeb-1977	87	10	of	of	ADP
ajbmeb-1977	87	11	day	day	NOUN
ajbmeb-1977	87	12	-	-	PUNCT
ajbmeb-1977	87	13	to	to	ADP
ajbmeb-1977	87	14	-	-	PUNCT
ajbmeb-1977	87	15	day	day	NOUN
ajbmeb-1977	87	16	operations	operation	NOUN
ajbmeb-1977	87	17	executed	execute	VERB
ajbmeb-1977	87	18	by	by	ADP
ajbmeb-1977	87	19	management	management	NOUN
ajbmeb-1977	87	20	of	of	ADP
ajbmeb-1977	87	21	smes	sme	NOUN
ajbmeb-1977	87	22	.	.	PUNCT
ajbmeb-1977	88	1	the	the	DET
ajbmeb-1977	88	2	performance	performance	NOUN
ajbmeb-1977	88	3	of	of	ADP
ajbmeb-1977	88	4	management	management	NOUN
ajbmeb-1977	88	5	is	be	AUX
ajbmeb-1977	88	6	a	a	DET
ajbmeb-1977	88	7	significant	significant	ADJ
ajbmeb-1977	88	8	contributing	contribute	VERB
ajbmeb-1977	88	9	factor	factor	NOUN
ajbmeb-1977	88	10	in	in	ADP
ajbmeb-1977	88	11	the	the	DET
ajbmeb-1977	88	12	long	long	ADJ
ajbmeb-1977	88	13	-	-	PUNCT
ajbmeb-1977	88	14	term	term	NOUN
ajbmeb-1977	88	15	operational	operational	ADJ
ajbmeb-1977	88	16	success	success	NOUN
ajbmeb-1977	88	17	of	of	ADP
ajbmeb-1977	88	18	smes	sme	NOUN
ajbmeb-1977	88	19	and	and	CCONJ
ajbmeb-1977	88	20	their	their	PRON
ajbmeb-1977	88	21	efficiency	efficiency	NOUN
ajbmeb-1977	88	22	,	,	PUNCT
ajbmeb-1977	88	23	and	and	CCONJ
ajbmeb-1977	88	24	prosperity	prosperity	NOUN
ajbmeb-1977	88	25	(	(	PUNCT
ajbmeb-1977	88	26	garengo	garengo	NOUN
ajbmeb-1977	88	27	&	&	CCONJ
ajbmeb-1977	88	28	bititci	bititci	PROPN
ajbmeb-1977	88	29	,	,	PUNCT
ajbmeb-1977	88	30	2005	2005	NUM
ajbmeb-1977	88	31	;	;	PUNCT
ajbmeb-1977	88	32	kareem	kareem	PROPN
ajbmeb-1977	88	33	,	,	PUNCT
ajbmeb-1977	88	34	et	et	PROPN
ajbmeb-1977	88	35	.	.	PUNCT
ajbmeb-1977	89	1	al	al	PROPN
ajbmeb-1977	89	2	.	.	PROPN
ajbmeb-1977	89	3	,	,	PUNCT
ajbmeb-1977	89	4	2019	2019	NUM
ajbmeb-1977	89	5	)	)	PUNCT
ajbmeb-1977	89	6	.	.	PUNCT
ajbmeb-1977	90	1	the	the	DET
ajbmeb-1977	90	2	features	feature	NOUN
ajbmeb-1977	90	3	of	of	ADP
ajbmeb-1977	90	4	ais	ais	PROPN
ajbmeb-1977	90	5	measurement	measurement	PROPN
ajbmeb-1977	90	6	in	in	ADP
ajbmeb-1977	90	7	smes	sme	NOUN
ajbmeb-1977	90	8	and	and	CCONJ
ajbmeb-1977	90	9	the	the	DET
ajbmeb-1977	90	10	primary	primary	ADJ
ajbmeb-1977	90	11	variables	variable	NOUN
ajbmeb-1977	90	12	impacting	impact	VERB
ajbmeb-1977	90	13	ais	ais	PROPN
ajbmeb-1977	90	14	measurement	measurement	NOUN
ajbmeb-1977	90	15	in	in	ADP
ajbmeb-1977	90	16	these	these	DET
ajbmeb-1977	90	17	organisations	organisation	NOUN
ajbmeb-1977	90	18	were	be	AUX
ajbmeb-1977	90	19	discussed	discuss	VERB
ajbmeb-1977	90	20	in	in	ADP
ajbmeb-1977	90	21	the	the	DET
ajbmeb-1977	90	22	research	research	NOUN
ajbmeb-1977	90	23	by	by	ADP
ajbmeb-1977	90	24	kareem	kareem	PROPN
ajbmeb-1977	90	25	et	et	PROPN
ajbmeb-1977	90	26	al	al	PROPN
ajbmeb-1977	90	27	.	.	PROPN
ajbmeb-1977	91	1	(	(	PUNCT
ajbmeb-1977	91	2	2019	2019	NUM
ajbmeb-1977	91	3	)	)	PUNCT
ajbmeb-1977	91	4	and	and	CCONJ
ajbmeb-1977	91	5	garengo	garengo	NOUN
ajbmeb-1977	91	6	&	&	CCONJ
ajbmeb-1977	91	7	bititci	bititci	PROPN
ajbmeb-1977	91	8	(	(	PUNCT
ajbmeb-1977	91	9	2005	2005	NUM
ajbmeb-1977	91	10	)	)	PUNCT
ajbmeb-1977	91	11	.	.	PUNCT
ajbmeb-1977	92	1	it	it	PRON
ajbmeb-1977	92	2	shows	show	VERB
ajbmeb-1977	92	3	that	that	SCONJ
ajbmeb-1977	92	4	while	while	SCONJ
ajbmeb-1977	92	5	the	the	DET
ajbmeb-1977	92	6	literature	literature	NOUN
ajbmeb-1977	92	7	emphasises	emphasise	VERB
ajbmeb-1977	92	8	the	the	DET
ajbmeb-1977	92	9	significance	significance	NOUN
ajbmeb-1977	92	10	of	of	ADP
ajbmeb-1977	92	11	smes	sme	NOUN
ajbmeb-1977	92	12	'	'	PART
ajbmeb-1977	92	13	accounting	accounting	NOUN
ajbmeb-1977	92	14	information	information	NOUN
ajbmeb-1977	92	15	systems	system	NOUN
ajbmeb-1977	92	16	,	,	PUNCT
ajbmeb-1977	92	17	there	there	PRON
ajbmeb-1977	92	18	is	be	VERB
ajbmeb-1977	92	19	a	a	DET
ajbmeb-1977	92	20	lack	lack	NOUN
ajbmeb-1977	92	21	of	of	ADP
ajbmeb-1977	92	22	studies	study	NOUN
ajbmeb-1977	92	23	on	on	ADP
ajbmeb-1977	92	24	smes	sme	NOUN
ajbmeb-1977	92	25	'	'	PART
ajbmeb-1977	92	26	accounting	accounting	NOUN
ajbmeb-1977	92	27	practices	practice	NOUN
ajbmeb-1977	92	28	.	.	PUNCT
ajbmeb-1977	93	1	an	an	DET
ajbmeb-1977	93	2	ais	ais	PROPN
ajbmeb-1977	93	3	as	as	ADP
ajbmeb-1977	93	4	control	control	NOUN
ajbmeb-1977	93	5	and	and	CCONJ
ajbmeb-1977	93	6	auditor	auditor	NOUN
ajbmeb-1977	93	7	to	to	ADP
ajbmeb-1977	93	8	smes	sme	NOUN
ajbmeb-1977	93	9	’	'	PUNCT
ajbmeb-1977	93	10	performance	performance	NOUN
ajbmeb-1977	93	11	is	be	AUX
ajbmeb-1977	93	12	necessary	necessary	ADJ
ajbmeb-1977	93	13	to	to	PART
ajbmeb-1977	93	14	uncover	uncover	VERB
ajbmeb-1977	93	15	why	why	SCONJ
ajbmeb-1977	93	16	and	and	CCONJ
ajbmeb-1977	93	17	how	how	SCONJ
ajbmeb-1977	93	18	ais	ais	NOUN
ajbmeb-1977	93	19	impact	impact	NOUN
ajbmeb-1977	93	20	accounting	accounting	NOUN
ajbmeb-1977	93	21	practices	practice	NOUN
ajbmeb-1977	93	22	improvement	improvement	NOUN
ajbmeb-1977	93	23	in	in	ADP
ajbmeb-1977	93	24	smes	sme	NOUN
ajbmeb-1977	93	25	(	(	PUNCT
ajbmeb-1977	93	26	de	de	X
ajbmeb-1977	93	27	leeuw	leeuw	PROPN
ajbmeb-1977	93	28	&	&	CCONJ
ajbmeb-1977	93	29	van	van	PROPN
ajbmeb-1977	93	30	den	den	PROPN
ajbmeb-1977	93	31	berg	berg	PROPN
ajbmeb-1977	93	32	,	,	PUNCT
ajbmeb-1977	93	33	2011	2011	NUM
ajbmeb-1977	93	34	)	)	PUNCT
ajbmeb-1977	93	35	.	.	PUNCT
ajbmeb-1977	94	1	studies	study	NOUN
ajbmeb-1977	94	2	garengo	garengo	PROPN
ajbmeb-1977	94	3	&	&	CCONJ
ajbmeb-1977	94	4	bititci	bititci	PROPN
ajbmeb-1977	94	5	,	,	PUNCT
ajbmeb-1977	94	6	(	(	PUNCT
ajbmeb-1977	94	7	2005	2005	NUM
ajbmeb-1977	94	8	)	)	PUNCT
ajbmeb-1977	94	9	;	;	PUNCT
ajbmeb-1977	94	10	harash	harash	NOUN
ajbmeb-1977	94	11	,	,	PUNCT
ajbmeb-1977	94	12	(	(	PUNCT
ajbmeb-1977	94	13	2017	2017	NUM
ajbmeb-1977	94	14	;	;	PUNCT
ajbmeb-1977	94	15	2014	2014	NUM
ajbmeb-1977	94	16	)	)	PUNCT
ajbmeb-1977	94	17	&	&	CCONJ
ajbmeb-1977	94	18	kareem	kareem	PROPN
ajbmeb-1977	94	19	,	,	PUNCT
ajbmeb-1977	94	20	et	et	PROPN
ajbmeb-1977	94	21	.	.	PUNCT
ajbmeb-1977	95	1	al	al	PROPN
ajbmeb-1977	95	2	.	.	PROPN
ajbmeb-1977	96	1	(	(	PUNCT
ajbmeb-1977	96	2	2019	2019	NUM
ajbmeb-1977	96	3	)	)	PUNCT
ajbmeb-1977	96	4	examining	examine	VERB
ajbmeb-1977	96	5	the	the	DET
ajbmeb-1977	96	6	link	link	NOUN
ajbmeb-1977	96	7	between	between	ADP
ajbmeb-1977	96	8	ais	ais	PROPN
ajbmeb-1977	96	9	and	and	CCONJ
ajbmeb-1977	96	10	accounting	accounting	NOUN
ajbmeb-1977	96	11	practices	practice	NOUN
ajbmeb-1977	96	12	implicitly	implicitly	ADV
ajbmeb-1977	96	13	assume	assume	VERB
ajbmeb-1977	96	14	that	that	SCONJ
ajbmeb-1977	96	15	ais	ais	PROPN
ajbmeb-1977	96	16	affects	affect	VERB
ajbmeb-1977	96	17	accounting	accounting	NOUN
ajbmeb-1977	96	18	practices	practice	NOUN
ajbmeb-1977	96	19	smes	sme	NOUN
ajbmeb-1977	96	20	in	in	ADP
ajbmeb-1977	96	21	an	an	DET
ajbmeb-1977	96	22	organization	organization	NOUN
ajbmeb-1977	96	23	,	,	PUNCT
ajbmeb-1977	96	24	which	which	PRON
ajbmeb-1977	96	25	then	then	ADV
ajbmeb-1977	96	26	expedites	expedite	VERB
ajbmeb-1977	96	27	the	the	DET
ajbmeb-1977	96	28	attainment	attainment	NOUN
ajbmeb-1977	96	29	of	of	ADP
ajbmeb-1977	96	30	smes	sme	NOUN
ajbmeb-1977	96	31	’	'	PUNCT
ajbmeb-1977	96	32	goals	goal	NOUN
ajbmeb-1977	96	33	(	(	PUNCT
ajbmeb-1977	96	34	de	de	PROPN
ajbmeb-1977	96	35	leeuw	leeuw	PROPN
ajbmeb-1977	96	36	&	&	CCONJ
ajbmeb-1977	96	37	van	van	PROPN
ajbmeb-1977	96	38	den	den	PROPN
ajbmeb-1977	96	39	berg	berg	PROPN
ajbmeb-1977	96	40	,	,	PUNCT
ajbmeb-1977	96	41	2011	2011	NUM
ajbmeb-1977	96	42	)	)	PUNCT
ajbmeb-1977	96	43	.	.	PUNCT
ajbmeb-1977	97	1	one	one	NUM
ajbmeb-1977	97	2	of	of	ADP
ajbmeb-1977	97	3	the	the	DET
ajbmeb-1977	97	4	main	main	ADJ
ajbmeb-1977	97	5	concerns	concern	NOUN
ajbmeb-1977	97	6	for	for	ADP
ajbmeb-1977	97	7	smes	sme	NOUN
ajbmeb-1977	97	8	is	be	AUX
ajbmeb-1977	97	9	ais	ais	PROPN
ajbmeb-1977	97	10	and	and	CCONJ
ajbmeb-1977	97	11	accounting	accounting	NOUN
ajbmeb-1977	97	12	procedures	procedure	NOUN
ajbmeb-1977	97	13	,	,	PUNCT
ajbmeb-1977	97	14	which	which	PRON
ajbmeb-1977	97	15	are	be	AUX
ajbmeb-1977	97	16	of	of	ADP
ajbmeb-1977	97	17	primary	primary	ADJ
ajbmeb-1977	97	18	relevance	relevance	NOUN
ajbmeb-1977	97	19	to	to	ADP
ajbmeb-1977	97	20	all	all	DET
ajbmeb-1977	97	21	company	company	NOUN
ajbmeb-1977	97	22	managers	manager	NOUN
ajbmeb-1977	97	23	and	and	CCONJ
ajbmeb-1977	97	24	owners	owner	NOUN
ajbmeb-1977	97	25	of	of	ADP
ajbmeb-1977	97	26	smes	sme	NOUN
ajbmeb-1977	97	27	.	.	PUNCT
ajbmeb-1977	98	1	an	an	DET
ajbmeb-1977	98	2	ais	ais	PROPN
ajbmeb-1977	98	3	and	and	CCONJ
ajbmeb-1977	98	4	its	its	PRON
ajbmeb-1977	98	5	procedures	procedure	NOUN
ajbmeb-1977	98	6	are	be	AUX
ajbmeb-1977	98	7	often	often	ADV
ajbmeb-1977	98	8	evaluated	evaluate	VERB
ajbmeb-1977	98	9	based	base	VERB
ajbmeb-1977	98	10	on	on	ADP
ajbmeb-1977	98	11	how	how	SCONJ
ajbmeb-1977	98	12	well	well	ADV
ajbmeb-1977	98	13	they	they	PRON
ajbmeb-1977	98	14	accomplish	accomplish	VERB
ajbmeb-1977	98	15	its	its	PRON
ajbmeb-1977	98	16	goals	goal	NOUN
ajbmeb-1977	98	17	and	and	CCONJ
ajbmeb-1977	98	18	objectives	objective	NOUN
ajbmeb-1977	98	19	(	(	PUNCT
ajbmeb-1977	98	20	harash	harash	NOUN
ajbmeb-1977	98	21	,	,	PUNCT
ajbmeb-1977	98	22	2013	2013	NUM
ajbmeb-1977	98	23	)	)	PUNCT
ajbmeb-1977	98	24	.	.	PUNCT
ajbmeb-1977	99	1	additionally	additionally	ADV
ajbmeb-1977	99	2	,	,	PUNCT
ajbmeb-1977	99	3	smes	sme	NOUN
ajbmeb-1977	99	4	can	can	AUX
ajbmeb-1977	99	5	utilise	utilise	VERB
ajbmeb-1977	99	6	ais	ais	PROPN
ajbmeb-1977	99	7	and	and	CCONJ
ajbmeb-1977	99	8	accounting	accounting	NOUN
ajbmeb-1977	99	9	practices	practice	NOUN
ajbmeb-1977	99	10	to	to	PART
ajbmeb-1977	99	11	evaluate	evaluate	VERB
ajbmeb-1977	99	12	performance	performance	NOUN
ajbmeb-1977	99	13	data	datum	NOUN
ajbmeb-1977	99	14	related	relate	VERB
ajbmeb-1977	99	15	to	to	ADP
ajbmeb-1977	99	16	possible	possible	ADJ
ajbmeb-1977	99	17	future	future	ADJ
ajbmeb-1977	99	18	controls	control	NOUN
ajbmeb-1977	99	19	over	over	ADP
ajbmeb-1977	99	20	changes	change	NOUN
ajbmeb-1977	99	21	in	in	ADP
ajbmeb-1977	99	22	financial	financial	ADJ
ajbmeb-1977	99	23	resources	resource	NOUN
ajbmeb-1977	99	24	and	and	CCONJ
ajbmeb-1977	99	25	to	to	PART
ajbmeb-1977	99	26	evaluate	evaluate	VERB
ajbmeb-1977	99	27	the	the	DET
ajbmeb-1977	99	28	quality	quality	NOUN
ajbmeb-1977	99	29	of	of	ADP
ajbmeb-1977	99	30	completed	complete	VERB
ajbmeb-1977	99	31	work	work	NOUN
ajbmeb-1977	99	32	that	that	PRON
ajbmeb-1977	99	33	can	can	AUX
ajbmeb-1977	99	34	be	be	AUX
ajbmeb-1977	99	35	applied	apply	VERB
ajbmeb-1977	99	36	to	to	ADP
ajbmeb-1977	99	37	future	future	ADJ
ajbmeb-1977	99	38	projects	project	NOUN
ajbmeb-1977	99	39	(	(	PUNCT
ajbmeb-1977	99	40	khadafi	khadafi	PROPN
ajbmeb-1977	99	41	&	&	CCONJ
ajbmeb-1977	99	42	heikal	heikal	PROPN
ajbmeb-1977	99	43	,	,	PUNCT
ajbmeb-1977	99	44	2014	2014	NUM
ajbmeb-1977	99	45	)	)	PUNCT
ajbmeb-1977	99	46	,	,	PUNCT
ajbmeb-1977	99	47	so	so	SCONJ
ajbmeb-1977	99	48	that	that	SCONJ
ajbmeb-1977	99	49	investors	investor	NOUN
ajbmeb-1977	99	50	can	can	AUX
ajbmeb-1977	99	51	decide	decide	VERB
ajbmeb-1977	99	52	whether	whether	SCONJ
ajbmeb-1977	99	53	to	to	PART
ajbmeb-1977	99	54	invest	invest	VERB
ajbmeb-1977	99	55	in	in	ADP
ajbmeb-1977	99	56	that	that	DET
ajbmeb-1977	99	57	company	company	NOUN
ajbmeb-1977	99	58	.	.	PUNCT
ajbmeb-1977	100	1	particularly	particularly	ADV
ajbmeb-1977	100	2	,	,	PUNCT
ajbmeb-1977	100	3	for	for	ADP
ajbmeb-1977	100	4	smes	sme	NOUN
ajbmeb-1977	100	5	,	,	PUNCT
ajbmeb-1977	100	6	ais	ais	PROPN
ajbmeb-1977	100	7	and	and	CCONJ
ajbmeb-1977	100	8	accounting	accounting	NOUN
ajbmeb-1977	100	9	practices	practice	NOUN
ajbmeb-1977	100	10	are	be	AUX
ajbmeb-1977	100	11	somewhat	somewhat	ADV
ajbmeb-1977	100	12	more	more	ADV
ajbmeb-1977	100	13	important	important	ADJ
ajbmeb-1977	100	14	than	than	ADP
ajbmeb-1977	100	15	management	management	NOUN
ajbmeb-1977	100	16	performance	performance	NOUN
ajbmeb-1977	100	17	,	,	PUNCT
ajbmeb-1977	100	18	financial	financial	ADJ
ajbmeb-1977	100	19	performance	performance	NOUN
ajbmeb-1977	100	20	,	,	PUNCT
ajbmeb-1977	100	21	organizational	organizational	ADJ
ajbmeb-1977	100	22	performance	performance	NOUN
ajbmeb-1977	100	23	and	and	CCONJ
ajbmeb-1977	100	24	social	social	ADJ
ajbmeb-1977	100	25	performance	performance	NOUN
ajbmeb-1977	100	26	and	and	CCONJ
ajbmeb-1977	100	27	its	its	PRON
ajbmeb-1977	100	28	related	related	ADJ
ajbmeb-1977	100	29	activities	activity	NOUN
ajbmeb-1977	100	30	.	.	PUNCT
ajbmeb-1977	101	1	ais	ais	PROPN
ajbmeb-1977	101	2	is	be	AUX
ajbmeb-1977	101	3	a	a	DET
ajbmeb-1977	101	4	crucial	crucial	ADJ
ajbmeb-1977	101	5	tool	tool	NOUN
ajbmeb-1977	101	6	for	for	ADP
ajbmeb-1977	101	7	the	the	DET
ajbmeb-1977	101	8	smes	sme	NOUN
ajbmeb-1977	101	9	as	as	SCONJ
ajbmeb-1977	101	10	it	it	PRON
ajbmeb-1977	101	11	serves	serve	VERB
ajbmeb-1977	101	12	as	as	ADP
ajbmeb-1977	101	13	a	a	DET
ajbmeb-1977	101	14	control	control	NOUN
ajbmeb-1977	101	15	and	and	CCONJ
ajbmeb-1977	101	16	auditor	auditor	NOUN
ajbmeb-1977	101	17	,	,	PUNCT
ajbmeb-1977	101	18	enabling	enable	VERB
ajbmeb-1977	101	19	firms	firm	NOUN
ajbmeb-1977	101	20	to	to	PART
ajbmeb-1977	101	21	effectively	effectively	ADV
ajbmeb-1977	101	22	manage	manage	VERB
ajbmeb-1977	101	23	tasks	task	NOUN
ajbmeb-1977	101	24	and	and	CCONJ
ajbmeb-1977	101	25	activities	activity	NOUN
ajbmeb-1977	101	26	in	in	ADP
ajbmeb-1977	101	27	tandem	tandem	PROPN
ajbmeb-1977	101	28	american	american	PROPN
ajbmeb-1977	101	29	journal	journal	PROPN
ajbmeb-1977	101	30	of	of	ADP
ajbmeb-1977	101	31	business	business	NOUN
ajbmeb-1977	101	32	management	management	NOUN
ajbmeb-1977	101	33	,	,	PUNCT
ajbmeb-1977	101	34	economics	economic	NOUN
ajbmeb-1977	101	35	and	and	CCONJ
ajbmeb-1977	101	36	banking	banking	NOUN
ajbmeb-1977	101	37	volume	volume	NOUN
ajbmeb-1977	101	38	23	23	NUM
ajbmeb-1977	101	39	april	april	PROPN
ajbmeb-1977	101	40	2024	2024	NUM
ajbmeb-1977	101	41	p	p	NOUN
ajbmeb-1977	101	42	a	a	DET
ajbmeb-1977	101	43	g	g	NOUN
ajbmeb-1977	101	44	e	e	NOUN
ajbmeb-1977	101	45	|	|	ADV
ajbmeb-1977	101	46	6	6	NUM
ajbmeb-1977	101	47	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1977	101	48	with	with	ADP
ajbmeb-1977	101	49	their	their	PRON
ajbmeb-1977	101	50	core	core	NOUN
ajbmeb-1977	101	51	business	business	NOUN
ajbmeb-1977	101	52	and	and	CCONJ
ajbmeb-1977	101	53	operations	operation	NOUN
ajbmeb-1977	101	54	to	to	PART
ajbmeb-1977	101	55	achieve	achieve	VERB
ajbmeb-1977	101	56	predetermined	predetermined	ADJ
ajbmeb-1977	101	57	goals	goal	NOUN
ajbmeb-1977	101	58	and	and	CCONJ
ajbmeb-1977	101	59	objectives	objective	NOUN
ajbmeb-1977	101	60	and	and	CCONJ
ajbmeb-1977	101	61	ensure	ensure	VERB
ajbmeb-1977	101	62	successful	successful	ADJ
ajbmeb-1977	101	63	outcomes	outcome	NOUN
ajbmeb-1977	101	64	.	.	PUNCT
ajbmeb-1977	102	1	additionally	additionally	ADV
ajbmeb-1977	102	2	,	,	PUNCT
ajbmeb-1977	102	3	the	the	DET
ajbmeb-1977	102	4	ais	ais	NOUN
ajbmeb-1977	102	5	allows	allow	VERB
ajbmeb-1977	102	6	organisations	organisation	NOUN
ajbmeb-1977	102	7	to	to	PART
ajbmeb-1977	102	8	strategically	strategically	ADV
ajbmeb-1977	102	9	establish	establish	VERB
ajbmeb-1977	102	10	and	and	CCONJ
ajbmeb-1977	102	11	evaluate	evaluate	VERB
ajbmeb-1977	102	12	their	their	PRON
ajbmeb-1977	102	13	performance	performance	NOUN
ajbmeb-1977	102	14	(	(	PUNCT
ajbmeb-1977	102	15	suárez	suárez	NOUN
ajbmeb-1977	102	16	,	,	PUNCT
ajbmeb-1977	102	17	2016	2016	NUM
ajbmeb-1977	102	18	)	)	PUNCT
ajbmeb-1977	102	19	.	.	PUNCT
ajbmeb-1977	103	1	three	three	NUM
ajbmeb-1977	103	2	distinct	distinct	ADJ
ajbmeb-1977	103	3	areas	area	NOUN
ajbmeb-1977	103	4	of	of	ADP
ajbmeb-1977	103	5	a	a	DET
ajbmeb-1977	103	6	company	company	NOUN
ajbmeb-1977	103	7	's	's	PART
ajbmeb-1977	103	8	outcomes	outcome	NOUN
ajbmeb-1977	103	9	are	be	AUX
ajbmeb-1977	103	10	covered	cover	VERB
ajbmeb-1977	103	11	by	by	ADP
ajbmeb-1977	103	12	the	the	DET
ajbmeb-1977	103	13	accounting	accounting	NOUN
ajbmeb-1977	103	14	information	information	NOUN
ajbmeb-1977	103	15	system	system	NOUN
ajbmeb-1977	103	16	as	as	ADP
ajbmeb-1977	103	17	control	control	NOUN
ajbmeb-1977	103	18	and	and	CCONJ
ajbmeb-1977	103	19	auditor	auditor	NOUN
ajbmeb-1977	103	20	:	:	PUNCT
ajbmeb-1977	103	21	financial	financial	ADJ
ajbmeb-1977	103	22	performance	performance	NOUN
ajbmeb-1977	103	23	,	,	PUNCT
ajbmeb-1977	103	24	which	which	PRON
ajbmeb-1977	103	25	includes	include	VERB
ajbmeb-1977	103	26	things	thing	NOUN
ajbmeb-1977	103	27	like	like	ADP
ajbmeb-1977	103	28	profits	profit	NOUN
ajbmeb-1977	103	29	,	,	PUNCT
ajbmeb-1977	103	30	return	return	VERB
ajbmeb-1977	103	31	on	on	ADP
ajbmeb-1977	103	32	assets	asset	NOUN
ajbmeb-1977	103	33	,	,	PUNCT
ajbmeb-1977	103	34	and	and	CCONJ
ajbmeb-1977	103	35	return	return	VERB
ajbmeb-1977	103	36	on	on	ADP
ajbmeb-1977	103	37	investment	investment	NOUN
ajbmeb-1977	103	38	;	;	PUNCT
ajbmeb-1977	103	39	product	product	NOUN
ajbmeb-1977	103	40	market	market	NOUN
ajbmeb-1977	103	41	performance	performance	NOUN
ajbmeb-1977	103	42	,	,	PUNCT
ajbmeb-1977	103	43	which	which	PRON
ajbmeb-1977	103	44	includes	include	VERB
ajbmeb-1977	103	45	things	thing	NOUN
ajbmeb-1977	103	46	like	like	ADP
ajbmeb-1977	103	47	sales	sale	NOUN
ajbmeb-1977	103	48	and	and	CCONJ
ajbmeb-1977	103	49	market	market	NOUN
ajbmeb-1977	103	50	share	share	NOUN
ajbmeb-1977	103	51	;	;	PUNCT
ajbmeb-1977	103	52	and	and	CCONJ
ajbmeb-1977	103	53	shareholder	shareholder	NOUN
ajbmeb-1977	103	54	return	return	NOUN
ajbmeb-1977	103	55	,	,	PUNCT
ajbmeb-1977	103	56	which	which	PRON
ajbmeb-1977	103	57	includes	include	VERB
ajbmeb-1977	103	58	things	thing	NOUN
ajbmeb-1977	103	59	like	like	ADP
ajbmeb-1977	103	60	total	total	ADJ
ajbmeb-1977	103	61	shareholder	shareholder	NOUN
ajbmeb-1977	103	62	return	return	NOUN
ajbmeb-1977	103	63	and	and	CCONJ
ajbmeb-1977	103	64	economic	economic	ADJ
ajbmeb-1977	103	65	value	value	NOUN
ajbmeb-1977	103	66	added	add	VERB
ajbmeb-1977	103	67	(	(	PUNCT
ajbmeb-1977	103	68	richard	richard	PROPN
ajbmeb-1977	103	69	et	et	PROPN
ajbmeb-1977	103	70	al	al	PROPN
ajbmeb-1977	103	71	.	.	PROPN
ajbmeb-1977	103	72	2009	2009	NUM
ajbmeb-1977	103	73	)	)	PUNCT
ajbmeb-1977	103	74	.	.	PUNCT
ajbmeb-1977	104	1	to	to	PART
ajbmeb-1977	104	2	achieve	achieve	VERB
ajbmeb-1977	104	3	a	a	DET
ajbmeb-1977	104	4	set	set	NOUN
ajbmeb-1977	104	5	of	of	ADP
ajbmeb-1977	104	6	goals	goal	NOUN
ajbmeb-1977	104	7	and	and	CCONJ
ajbmeb-1977	104	8	objectives	objective	NOUN
ajbmeb-1977	104	9	and	and	CCONJ
ajbmeb-1977	104	10	guarantee	guarantee	VERB
ajbmeb-1977	104	11	successful	successful	ADJ
ajbmeb-1977	104	12	results	result	NOUN
ajbmeb-1977	104	13	,	,	PUNCT
ajbmeb-1977	104	14	smes	sme	NOUN
ajbmeb-1977	104	15	use	use	VERB
ajbmeb-1977	104	16	ais	ais	PROPN
ajbmeb-1977	104	17	as	as	ADP
ajbmeb-1977	104	18	auditors	auditor	NOUN
ajbmeb-1977	104	19	and	and	CCONJ
ajbmeb-1977	104	20	controllers	controller	NOUN
ajbmeb-1977	104	21	to	to	PART
ajbmeb-1977	104	22	manage	manage	VERB
ajbmeb-1977	104	23	tasks	task	NOUN
ajbmeb-1977	104	24	and	and	CCONJ
ajbmeb-1977	104	25	activities	activity	NOUN
ajbmeb-1977	104	26	related	relate	VERB
ajbmeb-1977	104	27	to	to	ADP
ajbmeb-1977	104	28	their	their	PRON
ajbmeb-1977	104	29	core	core	NOUN
ajbmeb-1977	104	30	business	business	NOUN
ajbmeb-1977	104	31	and	and	CCONJ
ajbmeb-1977	104	32	operations	operation	NOUN
ajbmeb-1977	104	33	.	.	PUNCT
ajbmeb-1977	105	1	these	these	DET
ajbmeb-1977	105	2	systems	system	NOUN
ajbmeb-1977	105	3	also	also	ADV
ajbmeb-1977	105	4	help	help	VERB
ajbmeb-1977	105	5	organisations	organisation	NOUN
ajbmeb-1977	105	6	strategically	strategically	ADV
ajbmeb-1977	105	7	define	define	VERB
ajbmeb-1977	105	8	and	and	CCONJ
ajbmeb-1977	105	9	assess	assess	VERB
ajbmeb-1977	105	10	their	their	PRON
ajbmeb-1977	105	11	performance	performance	NOUN
ajbmeb-1977	105	12	.	.	PUNCT
ajbmeb-1977	106	1	indicators	indicator	NOUN
ajbmeb-1977	106	2	,	,	PUNCT
ajbmeb-1977	106	3	focus	focus	VERB
ajbmeb-1977	106	4	,	,	PUNCT
ajbmeb-1977	106	5	result	result	NOUN
ajbmeb-1977	106	6	orientation	orientation	NOUN
ajbmeb-1977	106	7	,	,	PUNCT
ajbmeb-1977	106	8	and	and	CCONJ
ajbmeb-1977	106	9	outcomes	outcome	NOUN
ajbmeb-1977	106	10	linked	link	VERB
ajbmeb-1977	106	11	to	to	ADP
ajbmeb-1977	106	12	attributes	attribute	NOUN
ajbmeb-1977	106	13	like	like	ADP
ajbmeb-1977	106	14	sales	sale	NOUN
ajbmeb-1977	106	15	growth	growth	NOUN
ajbmeb-1977	106	16	,	,	PUNCT
ajbmeb-1977	106	17	profitability	profitability	NOUN
ajbmeb-1977	106	18	growth	growth	NOUN
ajbmeb-1977	106	19	,	,	PUNCT
ajbmeb-1977	106	20	market	market	NOUN
ajbmeb-1977	106	21	performance	performance	NOUN
ajbmeb-1977	106	22	,	,	PUNCT
ajbmeb-1977	106	23	shareholder	shareholder	NOUN
ajbmeb-1977	106	24	return	return	NOUN
ajbmeb-1977	106	25	,	,	PUNCT
ajbmeb-1977	106	26	employee	employee	NOUN
ajbmeb-1977	106	27	growth	growth	NOUN
ajbmeb-1977	106	28	,	,	PUNCT
ajbmeb-1977	106	29	efficiency	efficiency	NOUN
ajbmeb-1977	106	30	,	,	PUNCT
ajbmeb-1977	106	31	effectiveness	effectiveness	NOUN
ajbmeb-1977	106	32	,	,	PUNCT
ajbmeb-1977	106	33	finances	finance	NOUN
ajbmeb-1977	106	34	,	,	PUNCT
ajbmeb-1977	106	35	customer	customer	NOUN
ajbmeb-1977	106	36	and	and	CCONJ
ajbmeb-1977	106	37	employee	employee	NOUN
ajbmeb-1977	106	38	satisfaction	satisfaction	NOUN
ajbmeb-1977	106	39	,	,	PUNCT
ajbmeb-1977	106	40	and	and	CCONJ
ajbmeb-1977	106	41	operating	operating	NOUN
ajbmeb-1977	106	42	revenues	revenue	NOUN
ajbmeb-1977	106	43	are	be	AUX
ajbmeb-1977	106	44	also	also	ADV
ajbmeb-1977	106	45	included	include	VERB
ajbmeb-1977	106	46	in	in	ADP
ajbmeb-1977	106	47	this	this	DET
ajbmeb-1977	106	48	set	set	NOUN
ajbmeb-1977	106	49	of	of	ADP
ajbmeb-1977	106	50	elements	element	NOUN
ajbmeb-1977	106	51	(	(	PUNCT
ajbmeb-1977	106	52	harash	harash	NOUN
ajbmeb-1977	106	53	,	,	PUNCT
ajbmeb-1977	106	54	2017	2017	NUM
ajbmeb-1977	106	55	;	;	PUNCT
ajbmeb-1977	106	56	harash	harash	NOUN
ajbmeb-1977	106	57	,	,	PUNCT
ajbmeb-1977	106	58	2014	2014	NUM
ajbmeb-1977	106	59	;	;	PUNCT
ajbmeb-1977	106	60	richard	richard	PROPN
ajbmeb-1977	106	61	et	et	PROPN
ajbmeb-1977	106	62	al	al	PROPN
ajbmeb-1977	106	63	.	.	PROPN
ajbmeb-1977	106	64	2009	2009	NUM
ajbmeb-1977	106	65	;	;	PUNCT
ajbmeb-1977	106	66	suárez	suárez	NOUN
ajbmeb-1977	106	67	,	,	PUNCT
ajbmeb-1977	106	68	2016	2016	NUM
ajbmeb-1977	106	69	)	)	PUNCT
ajbmeb-1977	106	70	.	.	PUNCT
ajbmeb-1977	107	1	in	in	ADP
ajbmeb-1977	107	2	addition	addition	NOUN
ajbmeb-1977	107	3	to	to	ADP
ajbmeb-1977	107	4	its	its	PRON
ajbmeb-1977	107	5	conventional	conventional	ADJ
ajbmeb-1977	107	6	obligations	obligation	NOUN
ajbmeb-1977	107	7	to	to	ADP
ajbmeb-1977	107	8	economic	economic	ADJ
ajbmeb-1977	107	9	shareholders	shareholder	NOUN
ajbmeb-1977	107	10	,	,	PUNCT
ajbmeb-1977	107	11	the	the	DET
ajbmeb-1977	107	12	concept	concept	NOUN
ajbmeb-1977	107	13	of	of	ADP
ajbmeb-1977	107	14	ais	ais	PROPN
ajbmeb-1977	107	15	as	as	ADP
ajbmeb-1977	107	16	control	control	NOUN
ajbmeb-1977	107	17	and	and	CCONJ
ajbmeb-1977	107	18	auditor	auditor	NOUN
ajbmeb-1977	107	19	in	in	ADP
ajbmeb-1977	107	20	smes	smes	PROPN
ajbmeb-1977	107	21	highlights	highlight	NOUN
ajbmeb-1977	107	22	the	the	DET
ajbmeb-1977	107	23	social	social	ADJ
ajbmeb-1977	107	24	responsibilities	responsibility	NOUN
ajbmeb-1977	107	25	of	of	ADP
ajbmeb-1977	107	26	smes	sme	NOUN
ajbmeb-1977	107	27	to	to	ADP
ajbmeb-1977	107	28	many	many	ADJ
ajbmeb-1977	107	29	stakeholders	stakeholder	NOUN
ajbmeb-1977	107	30	,	,	PUNCT
ajbmeb-1977	107	31	including	include	VERB
ajbmeb-1977	107	32	employees	employee	NOUN
ajbmeb-1977	107	33	and	and	CCONJ
ajbmeb-1977	107	34	the	the	DET
ajbmeb-1977	107	35	society	society	NOUN
ajbmeb-1977	107	36	at	at	ADP
ajbmeb-1977	107	37	large	large	ADJ
ajbmeb-1977	107	38	(	(	PUNCT
ajbmeb-1977	107	39	chen	chen	PROPN
ajbmeb-1977	107	40	&	&	CCONJ
ajbmeb-1977	107	41	delmas	delmas	PROPN
ajbmeb-1977	107	42	,	,	PUNCT
ajbmeb-1977	107	43	2011	2011	NUM
ajbmeb-1977	107	44	)	)	PUNCT
ajbmeb-1977	107	45	.	.	PUNCT
ajbmeb-1977	108	1	because	because	SCONJ
ajbmeb-1977	108	2	of	of	ADP
ajbmeb-1977	108	3	this	this	PRON
ajbmeb-1977	108	4	,	,	PUNCT
ajbmeb-1977	108	5	the	the	DET
ajbmeb-1977	108	6	competitiveness	competitiveness	NOUN
ajbmeb-1977	108	7	of	of	ADP
ajbmeb-1977	108	8	the	the	DET
ajbmeb-1977	108	9	business	business	NOUN
ajbmeb-1977	108	10	market	market	NOUN
ajbmeb-1977	108	11	no	no	ADV
ajbmeb-1977	108	12	longer	long	ADV
ajbmeb-1977	108	13	determines	determine	VERB
ajbmeb-1977	108	14	the	the	DET
ajbmeb-1977	108	15	business	business	NOUN
ajbmeb-1977	108	16	climate	climate	NOUN
ajbmeb-1977	108	17	of	of	ADP
ajbmeb-1977	108	18	smes	sme	NOUN
ajbmeb-1977	108	19	;	;	PUNCT
ajbmeb-1977	108	20	instead	instead	ADV
ajbmeb-1977	108	21	,	,	PUNCT
ajbmeb-1977	108	22	sustainable	sustainable	ADJ
ajbmeb-1977	108	23	innovation	innovation	NOUN
ajbmeb-1977	108	24	is	be	AUX
ajbmeb-1977	108	25	taken	take	VERB
ajbmeb-1977	108	26	into	into	ADP
ajbmeb-1977	108	27	account	account	NOUN
ajbmeb-1977	108	28	for	for	ADP
ajbmeb-1977	108	29	its	its	PRON
ajbmeb-1977	108	30	long	long	ADJ
ajbmeb-1977	108	31	-	-	PUNCT
ajbmeb-1977	108	32	term	term	NOUN
ajbmeb-1977	108	33	competitive	competitive	ADJ
ajbmeb-1977	108	34	advantage	advantage	NOUN
ajbmeb-1977	108	35	(	(	PUNCT
ajbmeb-1977	108	36	harash	harash	NOUN
ajbmeb-1977	108	37	,	,	PUNCT
ajbmeb-1977	108	38	2017	2017	NUM
ajbmeb-1977	108	39	;	;	PUNCT
ajbmeb-1977	108	40	harash	harash	NOUN
ajbmeb-1977	108	41	,	,	PUNCT
ajbmeb-1977	108	42	2014	2014	NUM
ajbmeb-1977	108	43	)	)	PUNCT
ajbmeb-1977	108	44	.	.	PUNCT
ajbmeb-1977	109	1	a	a	DET
ajbmeb-1977	109	2	philosophy	philosophy	NOUN
ajbmeb-1977	109	3	or	or	CCONJ
ajbmeb-1977	109	4	way	way	NOUN
ajbmeb-1977	109	5	of	of	ADP
ajbmeb-1977	109	6	thinking	think	VERB
ajbmeb-1977	109	7	about	about	ADP
ajbmeb-1977	109	8	conducting	conduct	VERB
ajbmeb-1977	109	9	business	business	NOUN
ajbmeb-1977	109	10	relies	rely	VERB
ajbmeb-1977	109	11	on	on	ADP
ajbmeb-1977	109	12	the	the	DET
ajbmeb-1977	109	13	combination	combination	NOUN
ajbmeb-1977	109	14	and	and	CCONJ
ajbmeb-1977	109	15	synchronisation	synchronisation	NOUN
ajbmeb-1977	109	16	of	of	ADP
ajbmeb-1977	109	17	all	all	DET
ajbmeb-1977	109	18	smes	sme	NOUN
ajbmeb-1977	109	19	activities	activity	NOUN
ajbmeb-1977	109	20	,	,	PUNCT
ajbmeb-1977	109	21	or	or	CCONJ
ajbmeb-1977	109	22	a	a	DET
ajbmeb-1977	109	23	set	set	NOUN
ajbmeb-1977	109	24	of	of	ADP
ajbmeb-1977	109	25	accounting	accounting	NOUN
ajbmeb-1977	109	26	practices	practice	NOUN
ajbmeb-1977	109	27	to	to	PART
ajbmeb-1977	109	28	be	be	AUX
ajbmeb-1977	109	29	executed	execute	VERB
ajbmeb-1977	109	30	,	,	PUNCT
ajbmeb-1977	109	31	or	or	CCONJ
ajbmeb-1977	109	32	a	a	DET
ajbmeb-1977	109	33	combination	combination	NOUN
ajbmeb-1977	109	34	of	of	ADP
ajbmeb-1977	109	35	these	these	DET
ajbmeb-1977	109	36	two	two	NUM
ajbmeb-1977	109	37	is	be	AUX
ajbmeb-1977	109	38	known	know	VERB
ajbmeb-1977	109	39	as	as	ADP
ajbmeb-1977	109	40	an	an	DET
ajbmeb-1977	109	41	ais	ais	PROPN
ajbmeb-1977	109	42	as	as	ADP
ajbmeb-1977	109	43	control	control	NOUN
ajbmeb-1977	109	44	,	,	PUNCT
ajbmeb-1977	109	45	auditor	auditor	NOUN
ajbmeb-1977	109	46	,	,	PUNCT
ajbmeb-1977	109	47	and	and	CCONJ
ajbmeb-1977	109	48	accounting	accounting	NOUN
ajbmeb-1977	109	49	practices	practice	NOUN
ajbmeb-1977	109	50	in	in	ADP
ajbmeb-1977	109	51	smes	sme	NOUN
ajbmeb-1977	109	52	(	(	PUNCT
ajbmeb-1977	109	53	harash	harash	NOUN
ajbmeb-1977	109	54	,	,	PUNCT
ajbmeb-1977	109	55	2013	2013	NUM
ajbmeb-1977	109	56	)	)	PUNCT
ajbmeb-1977	109	57	.	.	PUNCT
ajbmeb-1977	110	1	this	this	DET
ajbmeb-1977	110	2	approach	approach	NOUN
ajbmeb-1977	110	3	is	be	AUX
ajbmeb-1977	110	4	aligned	align	VERB
ajbmeb-1977	110	5	with	with	ADP
ajbmeb-1977	110	6	the	the	DET
ajbmeb-1977	110	7	strategic	strategic	ADJ
ajbmeb-1977	110	8	mandate	mandate	NOUN
ajbmeb-1977	110	9	of	of	ADP
ajbmeb-1977	110	10	the	the	DET
ajbmeb-1977	110	11	smes	sme	NOUN
ajbmeb-1977	110	12	.	.	PUNCT
ajbmeb-1977	111	1	as	as	ADP
ajbmeb-1977	111	2	a	a	DET
ajbmeb-1977	111	3	control	control	NOUN
ajbmeb-1977	111	4	and	and	CCONJ
ajbmeb-1977	111	5	auditor	auditor	NOUN
ajbmeb-1977	111	6	,	,	PUNCT
ajbmeb-1977	111	7	ais	ais	PROPN
ajbmeb-1977	111	8	effectively	effectively	ADV
ajbmeb-1977	111	9	implements	implement	VERB
ajbmeb-1977	111	10	control	control	NOUN
ajbmeb-1977	111	11	methods	method	NOUN
ajbmeb-1977	111	12	,	,	PUNCT
ajbmeb-1977	111	13	comprehends	comprehend	VERB
ajbmeb-1977	111	14	smes	sme	NOUN
ajbmeb-1977	111	15	'	'	PART
ajbmeb-1977	111	16	goals	goal	NOUN
ajbmeb-1977	111	17	,	,	PUNCT
ajbmeb-1977	111	18	and	and	CCONJ
ajbmeb-1977	111	19	provides	provide	VERB
ajbmeb-1977	111	20	information	information	NOUN
ajbmeb-1977	111	21	on	on	ADP
ajbmeb-1977	111	22	the	the	DET
ajbmeb-1977	111	23	market	market	NOUN
ajbmeb-1977	111	24	,	,	PUNCT
ajbmeb-1977	111	25	customers	customer	NOUN
ajbmeb-1977	111	26	,	,	PUNCT
ajbmeb-1977	111	27	competitors	competitor	NOUN
ajbmeb-1977	111	28	,	,	PUNCT
ajbmeb-1977	111	29	suppliers	supplier	NOUN
ajbmeb-1977	111	30	,	,	PUNCT
ajbmeb-1977	111	31	and	and	CCONJ
ajbmeb-1977	111	32	the	the	DET
ajbmeb-1977	111	33	overall	overall	ADJ
ajbmeb-1977	111	34	business	business	NOUN
ajbmeb-1977	111	35	environment	environment	NOUN
ajbmeb-1977	111	36	.	.	PUNCT
ajbmeb-1977	112	1	it	it	PRON
ajbmeb-1977	112	2	also	also	ADV
ajbmeb-1977	112	3	enables	enable	VERB
ajbmeb-1977	112	4	smes	sme	NOUN
ajbmeb-1977	112	5	to	to	PART
ajbmeb-1977	112	6	plan	plan	VERB
ajbmeb-1977	112	7	their	their	PRON
ajbmeb-1977	112	8	activities	activity	NOUN
ajbmeb-1977	112	9	and	and	CCONJ
ajbmeb-1977	112	10	develop	develop	VERB
ajbmeb-1977	112	11	winning	win	VERB
ajbmeb-1977	112	12	strategies	strategy	NOUN
ajbmeb-1977	112	13	.	.	PUNCT
ajbmeb-1977	113	1	the	the	DET
ajbmeb-1977	113	2	performance	performance	NOUN
ajbmeb-1977	113	3	of	of	ADP
ajbmeb-1977	113	4	ais	ais	PROPN
ajbmeb-1977	113	5	as	as	ADP
ajbmeb-1977	113	6	control	control	NOUN
ajbmeb-1977	113	7	and	and	CCONJ
ajbmeb-1977	113	8	accounting	accounting	NOUN
ajbmeb-1977	113	9	practices	practice	NOUN
ajbmeb-1977	113	10	determines	determine	VERB
ajbmeb-1977	113	11	the	the	DET
ajbmeb-1977	113	12	success	success	NOUN
ajbmeb-1977	113	13	of	of	ADP
ajbmeb-1977	113	14	smes	sme	NOUN
ajbmeb-1977	113	15	in	in	ADP
ajbmeb-1977	113	16	the	the	DET
ajbmeb-1977	113	17	market	market	NOUN
ajbmeb-1977	113	18	,	,	PUNCT
ajbmeb-1977	113	19	both	both	CCONJ
ajbmeb-1977	113	20	locally	locally	ADV
ajbmeb-1977	113	21	and	and	CCONJ
ajbmeb-1977	113	22	internationally	internationally	ADV
ajbmeb-1977	113	23	(	(	PUNCT
ajbmeb-1977	113	24	harash	harash	NOUN
ajbmeb-1977	113	25	,	,	PUNCT
ajbmeb-1977	113	26	2013	2013	NUM
ajbmeb-1977	113	27	;	;	PUNCT
ajbmeb-1977	113	28	harash	harash	NOUN
ajbmeb-1977	113	29	,	,	PUNCT
ajbmeb-1977	113	30	2014	2014	NUM
ajbmeb-1977	113	31	,	,	PUNCT
ajbmeb-1977	113	32	harash	harash	NOUN
ajbmeb-1977	113	33	,	,	PUNCT
ajbmeb-1977	113	34	2017	2017	NUM
ajbmeb-1977	113	35	)	)	PUNCT
ajbmeb-1977	113	36	.	.	PUNCT
ajbmeb-1977	114	1	to	to	PART
ajbmeb-1977	114	2	properly	properly	ADV
ajbmeb-1977	114	3	assess	assess	VERB
ajbmeb-1977	114	4	the	the	DET
ajbmeb-1977	114	5	ability	ability	NOUN
ajbmeb-1977	114	6	of	of	ADP
ajbmeb-1977	114	7	smes	sme	NOUN
ajbmeb-1977	114	8	to	to	PART
ajbmeb-1977	114	9	apply	apply	VERB
ajbmeb-1977	114	10	more	more	ADV
ajbmeb-1977	114	11	suitable	suitable	ADJ
ajbmeb-1977	114	12	approaches	approach	NOUN
ajbmeb-1977	114	13	to	to	PART
ajbmeb-1977	114	14	understand	understand	VERB
ajbmeb-1977	114	15	and	and	CCONJ
ajbmeb-1977	114	16	assess	assess	VERB
ajbmeb-1977	114	17	smes	sme	NOUN
ajbmeb-1977	114	18	'	'	PART
ajbmeb-1977	114	19	management	management	NOUN
ajbmeb-1977	114	20	decision	decision	NOUN
ajbmeb-1977	114	21	-	-	PUNCT
ajbmeb-1977	114	22	making	making	NOUN
ajbmeb-1977	114	23	than	than	ADP
ajbmeb-1977	114	24	conventional	conventional	ADJ
ajbmeb-1977	114	25	decision	decision	NOUN
ajbmeb-1977	114	26	-	-	PUNCT
ajbmeb-1977	114	27	making	making	NOUN
ajbmeb-1977	114	28	in	in	ADP
ajbmeb-1977	114	29	large	large	ADJ
ajbmeb-1977	114	30	companies	company	NOUN
ajbmeb-1977	114	31	,	,	PUNCT
ajbmeb-1977	114	32	managers	manager	NOUN
ajbmeb-1977	114	33	,	,	PUNCT
ajbmeb-1977	114	34	accountants	accountant	NOUN
ajbmeb-1977	114	35	,	,	PUNCT
ajbmeb-1977	114	36	business	business	NOUN
ajbmeb-1977	114	37	analysts	analyst	NOUN
ajbmeb-1977	114	38	,	,	PUNCT
ajbmeb-1977	114	39	and	and	CCONJ
ajbmeb-1977	114	40	other	other	ADJ
ajbmeb-1977	114	41	agencies	agency	NOUN
ajbmeb-1977	114	42	can	can	AUX
ajbmeb-1977	114	43	use	use	VERB
ajbmeb-1977	114	44	the	the	DET
ajbmeb-1977	114	45	accounting	accounting	NOUN
ajbmeb-1977	114	46	information	information	NOUN
ajbmeb-1977	114	47	system	system	NOUN
ajbmeb-1977	114	48	as	as	ADP
ajbmeb-1977	114	49	control	control	NOUN
ajbmeb-1977	114	50	,	,	PUNCT
ajbmeb-1977	114	51	auditor	auditor	NOUN
ajbmeb-1977	114	52	,	,	PUNCT
ajbmeb-1977	114	53	and	and	CCONJ
ajbmeb-1977	114	54	accounting	accounting	NOUN
ajbmeb-1977	114	55	practices	practice	NOUN
ajbmeb-1977	114	56	in	in	ADP
ajbmeb-1977	114	57	smes	sme	NOUN
ajbmeb-1977	114	58	to	to	PART
ajbmeb-1977	114	59	help	help	VERB
ajbmeb-1977	114	60	smes	sme	NOUN
ajbmeb-1977	114	61	owners	owner	NOUN
ajbmeb-1977	114	62	quantify	quantify	VERB
ajbmeb-1977	114	63	their	their	PRON
ajbmeb-1977	114	64	contribution	contribution	NOUN
ajbmeb-1977	114	65	to	to	ADP
ajbmeb-1977	114	66	the	the	DET
ajbmeb-1977	114	67	smes	sme	NOUN
ajbmeb-1977	114	68	performance	performance	NOUN
ajbmeb-1977	114	69	to	to	PART
ajbmeb-1977	114	70	be	be	AUX
ajbmeb-1977	114	71	more	more	ADV
ajbmeb-1977	114	72	efficient	efficient	ADJ
ajbmeb-1977	114	73	and	and	CCONJ
ajbmeb-1977	114	74	effective	effective	ADJ
ajbmeb-1977	114	75	(	(	PUNCT
ajbmeb-1977	114	76	grant	grant	NOUN
ajbmeb-1977	114	77	,	,	PUNCT
ajbmeb-1977	114	78	et	et	PROPN
ajbmeb-1977	114	79	al	al	PROPN
ajbmeb-1977	114	80	.	.	PROPN
ajbmeb-1977	114	81	2001	2001	NUM
ajbmeb-1977	114	82	;	;	PUNCT
ajbmeb-1977	115	1	harash	harash	NOUN
ajbmeb-1977	115	2	,	,	PUNCT
ajbmeb-1977	115	3	2013	2013	NUM
ajbmeb-1977	115	4	;	;	PUNCT
ajbmeb-1977	115	5	harash	harash	NOUN
ajbmeb-1977	115	6	,	,	PUNCT
ajbmeb-1977	115	7	2015	2015	NUM
ajbmeb-1977	115	8	;	;	PUNCT
ajbmeb-1977	115	9	harash	harash	NOUN
ajbmeb-1977	115	10	,	,	PUNCT
ajbmeb-1977	115	11	2017	2017	NUM
ajbmeb-1977	115	12	)	)	PUNCT
ajbmeb-1977	115	13	.	.	PUNCT
ajbmeb-1977	116	1	the	the	DET
ajbmeb-1977	116	2	findings	finding	NOUN
ajbmeb-1977	116	3	of	of	ADP
ajbmeb-1977	116	4	earlier	early	ADJ
ajbmeb-1977	116	5	research	research	NOUN
ajbmeb-1977	116	6	show	show	VERB
ajbmeb-1977	116	7	the	the	DET
ajbmeb-1977	116	8	role	role	NOUN
ajbmeb-1977	116	9	that	that	PRON
ajbmeb-1977	116	10	smes	sme	NOUN
ajbmeb-1977	116	11	'	'	PART
ajbmeb-1977	116	12	accounting	accounting	NOUN
ajbmeb-1977	116	13	information	information	NOUN
ajbmeb-1977	116	14	system	system	NOUN
ajbmeb-1977	116	15	,	,	PUNCT
ajbmeb-1977	116	16	auditor	auditor	NOUN
ajbmeb-1977	116	17	,	,	PUNCT
ajbmeb-1977	116	18	and	and	CCONJ
ajbmeb-1977	116	19	accounting	accounting	NOUN
ajbmeb-1977	116	20	practices	practice	NOUN
ajbmeb-1977	116	21	play	play	VERB
ajbmeb-1977	116	22	to	to	PART
ajbmeb-1977	116	23	enhance	enhance	VERB
ajbmeb-1977	116	24	their	their	PRON
ajbmeb-1977	116	25	ability	ability	NOUN
ajbmeb-1977	116	26	to	to	PART
ajbmeb-1977	116	27	enter	enter	VERB
ajbmeb-1977	116	28	new	new	ADJ
ajbmeb-1977	116	29	markets	market	NOUN
ajbmeb-1977	116	30	and	and	CCONJ
ajbmeb-1977	116	31	in	in	ADP
ajbmeb-1977	116	32	identifying	identify	VERB
ajbmeb-1977	116	33	strategies	strategy	NOUN
ajbmeb-1977	116	34	to	to	PART
ajbmeb-1977	116	35	enhance	enhance	VERB
ajbmeb-1977	116	36	their	their	PRON
ajbmeb-1977	116	37	performance	performance	NOUN
ajbmeb-1977	116	38	.	.	PUNCT
ajbmeb-1977	117	1	in	in	ADP
ajbmeb-1977	117	2	other	other	ADJ
ajbmeb-1977	117	3	words	word	NOUN
ajbmeb-1977	117	4	,	,	PUNCT
ajbmeb-1977	117	5	smes	sme	NOUN
ajbmeb-1977	117	6	need	need	VERB
ajbmeb-1977	117	7	the	the	DET
ajbmeb-1977	117	8	support	support	NOUN
ajbmeb-1977	117	9	of	of	ADP
ajbmeb-1977	117	10	these	these	DET
ajbmeb-1977	117	11	factors	factor	NOUN
ajbmeb-1977	117	12	to	to	PART
ajbmeb-1977	117	13	thrive	thrive	VERB
ajbmeb-1977	117	14	and	and	CCONJ
ajbmeb-1977	117	15	endure	endure	VERB
ajbmeb-1977	117	16	the	the	DET
ajbmeb-1977	117	17	fierce	fierce	ADJ
ajbmeb-1977	117	18	competition	competition	NOUN
ajbmeb-1977	117	19	in	in	ADP
ajbmeb-1977	117	20	the	the	DET
ajbmeb-1977	117	21	market	market	NOUN
ajbmeb-1977	117	22	(	(	PUNCT
ajbmeb-1977	117	23	negrut	negrut	PROPN
ajbmeb-1977	117	24	&	&	CCONJ
ajbmeb-1977	117	25	mihartescu	mihartescu	PROPN
ajbmeb-1977	117	26	,	,	PUNCT
ajbmeb-1977	117	27	2016	2016	NUM
ajbmeb-1977	117	28	;	;	PUNCT
ajbmeb-1977	117	29	harash	harash	NOUN
ajbmeb-1977	117	30	,	,	PUNCT
ajbmeb-1977	117	31	2015	2015	NUM
ajbmeb-1977	117	32	;	;	PUNCT
ajbmeb-1977	117	33	harash	harash	NOUN
ajbmeb-1977	117	34	,	,	PUNCT
ajbmeb-1977	117	35	2017	2017	NUM
ajbmeb-1977	117	36	)	)	PUNCT
ajbmeb-1977	117	37	.	.	PUNCT
ajbmeb-1977	118	1	generally	generally	ADV
ajbmeb-1977	118	2	speaking	speak	VERB
ajbmeb-1977	118	3	,	,	PUNCT
ajbmeb-1977	118	4	maintaining	maintain	VERB
ajbmeb-1977	118	5	a	a	DET
ajbmeb-1977	118	6	high	high	ADJ
ajbmeb-1977	118	7	index	index	NOUN
ajbmeb-1977	118	8	or	or	CCONJ
ajbmeb-1977	118	9	score	score	VERB
ajbmeb-1977	118	10	on	on	ADP
ajbmeb-1977	118	11	all	all	PRON
ajbmeb-1977	118	12	of	of	ADP
ajbmeb-1977	118	13	the	the	DET
ajbmeb-1977	118	14	aforementioned	aforementioned	ADJ
ajbmeb-1977	118	15	factors	factor	NOUN
ajbmeb-1977	118	16	that	that	PRON
ajbmeb-1977	118	17	together	together	ADV
ajbmeb-1977	118	18	define	define	VERB
ajbmeb-1977	118	19	the	the	DET
ajbmeb-1977	118	20	performance	performance	NOUN
ajbmeb-1977	118	21	of	of	ADP
ajbmeb-1977	118	22	smes	sme	NOUN
ajbmeb-1977	118	23	is	be	AUX
ajbmeb-1977	118	24	highly	highly	ADV
ajbmeb-1977	118	25	beneficial	beneficial	ADJ
ajbmeb-1977	118	26	and	and	CCONJ
ajbmeb-1977	118	27	significant	significant	ADJ
ajbmeb-1977	118	28	.	.	PUNCT
ajbmeb-1977	119	1	these	these	DET
ajbmeb-1977	119	2	factors	factor	NOUN
ajbmeb-1977	119	3	allow	allow	VERB
ajbmeb-1977	119	4	smes	sme	NOUN
ajbmeb-1977	119	5	to	to	PART
ajbmeb-1977	119	6	pinpoint	pinpoint	VERB
ajbmeb-1977	119	7	the	the	DET
ajbmeb-1977	119	8	specific	specific	ADJ
ajbmeb-1977	119	9	areas	area	NOUN
ajbmeb-1977	119	10	in	in	ADP
ajbmeb-1977	119	11	which	which	PRON
ajbmeb-1977	119	12	they	they	PRON
ajbmeb-1977	119	13	are	be	AUX
ajbmeb-1977	119	14	deficient	deficient	ADJ
ajbmeb-1977	119	15	and	and	CCONJ
ajbmeb-1977	119	16	work	work	VERB
ajbmeb-1977	119	17	to	to	PART
ajbmeb-1977	119	18	improve	improve	VERB
ajbmeb-1977	119	19	on	on	ADP
ajbmeb-1977	119	20	those	those	DET
ajbmeb-1977	119	21	areas	area	NOUN
ajbmeb-1977	119	22	.	.	PUNCT
ajbmeb-1977	120	1	businesses	business	NOUN
ajbmeb-1977	120	2	that	that	PRON
ajbmeb-1977	120	3	perform	perform	VERB
ajbmeb-1977	120	4	well	well	ADV
ajbmeb-1977	120	5	are	be	AUX
ajbmeb-1977	120	6	seen	see	VERB
ajbmeb-1977	120	7	favourably	favourably	ADV
ajbmeb-1977	120	8	by	by	ADP
ajbmeb-1977	120	9	investors	investor	NOUN
ajbmeb-1977	120	10	,	,	PUNCT
ajbmeb-1977	120	11	staff	staff	NOUN
ajbmeb-1977	120	12	,	,	PUNCT
ajbmeb-1977	120	13	and	and	CCONJ
ajbmeb-1977	120	14	customers	customer	NOUN
ajbmeb-1977	120	15	alike	alike	ADV
ajbmeb-1977	120	16	,	,	PUNCT
ajbmeb-1977	120	17	so	so	SCONJ
ajbmeb-1977	120	18	they	they	PRON
ajbmeb-1977	120	19	work	work	VERB
ajbmeb-1977	120	20	hard	hard	ADV
ajbmeb-1977	120	21	to	to	PART
ajbmeb-1977	120	22	maintain	maintain	VERB
ajbmeb-1977	120	23	and	and	CCONJ
ajbmeb-1977	120	24	enhance	enhance	VERB
ajbmeb-1977	120	25	this	this	PRON
ajbmeb-1977	120	26	(	(	PUNCT
ajbmeb-1977	120	27	harash	harash	NOUN
ajbmeb-1977	120	28	,	,	PUNCT
ajbmeb-1977	120	29	2015	2015	NUM
ajbmeb-1977	120	30	;	;	PUNCT
ajbmeb-1977	120	31	harash	harash	NOUN
ajbmeb-1977	120	32	,	,	PUNCT
ajbmeb-1977	120	33	2017	2017	NUM
ajbmeb-1977	120	34	)	)	PUNCT
ajbmeb-1977	120	35	.	.	PUNCT
ajbmeb-1977	121	1	american	american	PROPN
ajbmeb-1977	121	2	journal	journal	PROPN
ajbmeb-1977	121	3	of	of	ADP
ajbmeb-1977	121	4	business	business	NOUN
ajbmeb-1977	121	5	management	management	NOUN
ajbmeb-1977	121	6	,	,	PUNCT
ajbmeb-1977	121	7	economics	economic	NOUN
ajbmeb-1977	121	8	and	and	CCONJ
ajbmeb-1977	121	9	banking	banking	NOUN
ajbmeb-1977	121	10	volume	volume	NOUN
ajbmeb-1977	121	11	23	23	NUM
ajbmeb-1977	121	12	april	april	PROPN
ajbmeb-1977	121	13	2024	2024	NUM
ajbmeb-1977	121	14	p	p	NOUN
ajbmeb-1977	121	15	a	a	DET
ajbmeb-1977	121	16	g	g	NOUN
ajbmeb-1977	121	17	e	e	NOUN
ajbmeb-1977	121	18	|	|	ADV
ajbmeb-1977	121	19	7	7	NUM
ajbmeb-1977	121	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1977	121	21	5	5	NUM
ajbmeb-1977	121	22	.	.	PUNCT
ajbmeb-1977	121	23	contingency	contingency	NOUN
ajbmeb-1977	121	24	framework	framework	NOUN
ajbmeb-1977	121	25	the	the	DET
ajbmeb-1977	121	26	study	study	NOUN
ajbmeb-1977	121	27	used	use	VERB
ajbmeb-1977	121	28	contingency	contingency	NOUN
ajbmeb-1977	121	29	theory	theory	NOUN
ajbmeb-1977	121	30	to	to	PART
ajbmeb-1977	121	31	develop	develop	VERB
ajbmeb-1977	121	32	a	a	DET
ajbmeb-1977	121	33	model	model	NOUN
ajbmeb-1977	121	34	to	to	PART
ajbmeb-1977	121	35	propose	propose	VERB
ajbmeb-1977	121	36	the	the	DET
ajbmeb-1977	121	37	arrangement	arrangement	NOUN
ajbmeb-1977	121	38	of	of	ADP
ajbmeb-1977	121	39	smes	sme	NOUN
ajbmeb-1977	121	40	that	that	PRON
ajbmeb-1977	121	41	relies	rely	VERB
ajbmeb-1977	121	42	on	on	ADP
ajbmeb-1977	121	43	the	the	DET
ajbmeb-1977	121	44	accounting	accounting	NOUN
ajbmeb-1977	121	45	information	information	NOUN
ajbmeb-1977	121	46	system	system	NOUN
ajbmeb-1977	121	47	to	to	PART
ajbmeb-1977	121	48	create	create	VERB
ajbmeb-1977	121	49	a	a	DET
ajbmeb-1977	121	50	need	need	NOUN
ajbmeb-1977	121	51	for	for	ADP
ajbmeb-1977	121	52	different	different	ADJ
ajbmeb-1977	121	53	control	control	NOUN
ajbmeb-1977	121	54	mechanisms	mechanism	NOUN
ajbmeb-1977	121	55	.	.	PUNCT
ajbmeb-1977	122	1	the	the	DET
ajbmeb-1977	122	2	model	model	NOUN
ajbmeb-1977	122	3	describes	describe	VERB
ajbmeb-1977	122	4	the	the	DET
ajbmeb-1977	122	5	influencing	influence	VERB
ajbmeb-1977	122	6	mechanism	mechanism	NOUN
ajbmeb-1977	122	7	of	of	ADP
ajbmeb-1977	122	8	ais	ais	PROPN
ajbmeb-1977	122	9	as	as	ADP
ajbmeb-1977	122	10	control	control	NOUN
ajbmeb-1977	122	11	,	,	PUNCT
ajbmeb-1977	122	12	and	and	CCONJ
ajbmeb-1977	122	13	auditor	auditor	NOUN
ajbmeb-1977	122	14	on	on	ADP
ajbmeb-1977	122	15	accounting	accounting	NOUN
ajbmeb-1977	122	16	practices	practice	NOUN
ajbmeb-1977	122	17	of	of	ADP
ajbmeb-1977	122	18	smes	sme	NOUN
ajbmeb-1977	122	19	.	.	PUNCT
ajbmeb-1977	123	1	it	it	PRON
ajbmeb-1977	123	2	illustrates	illustrate	VERB
ajbmeb-1977	123	3	how	how	SCONJ
ajbmeb-1977	123	4	the	the	DET
ajbmeb-1977	123	5	components	component	NOUN
ajbmeb-1977	123	6	of	of	ADP
ajbmeb-1977	123	7	the	the	DET
ajbmeb-1977	123	8	accounting	accounting	NOUN
ajbmeb-1977	123	9	information	information	NOUN
ajbmeb-1977	123	10	system	system	NOUN
ajbmeb-1977	123	11	ais	ais	PROPN
ajbmeb-1977	123	12	,	,	PUNCT
ajbmeb-1977	123	13	such	such	ADJ
ajbmeb-1977	123	14	as	as	ADP
ajbmeb-1977	123	15	control	control	NOUN
ajbmeb-1977	123	16	and	and	CCONJ
ajbmeb-1977	123	17	auditor	auditor	NOUN
ajbmeb-1977	123	18	(	(	PUNCT
ajbmeb-1977	123	19	i.e.	i.e.	X
ajbmeb-1977	123	20	,	,	PUNCT
ajbmeb-1977	123	21	data	datum	NOUN
ajbmeb-1977	123	22	storage	storage	NOUN
ajbmeb-1977	123	23	,	,	PUNCT
ajbmeb-1977	123	24	support	support	VERB
ajbmeb-1977	123	25	the	the	DET
ajbmeb-1977	123	26	integrity	integrity	NOUN
ajbmeb-1977	123	27	of	of	ADP
ajbmeb-1977	123	28	the	the	DET
ajbmeb-1977	123	29	financial	financial	ADJ
ajbmeb-1977	123	30	reporting	reporting	NOUN
ajbmeb-1977	123	31	process	process	NOUN
ajbmeb-1977	123	32	)	)	PUNCT
ajbmeb-1977	123	33	.	.	PUNCT
ajbmeb-1977	124	1	the	the	DET
ajbmeb-1977	124	2	data	datum	NOUN
ajbmeb-1977	124	3	stored	store	VERB
ajbmeb-1977	124	4	in	in	ADP
ajbmeb-1977	124	5	enough	enough	ADJ
ajbmeb-1977	124	6	depth	depth	NOUN
ajbmeb-1977	124	7	to	to	PART
ajbmeb-1977	124	8	properly	properly	ADV
ajbmeb-1977	124	9	and	and	CCONJ
ajbmeb-1977	124	10	accurately	accurately	ADV
ajbmeb-1977	124	11	represent	represent	VERB
ajbmeb-1977	124	12	the	the	DET
ajbmeb-1977	124	13	company	company	NOUN
ajbmeb-1977	124	14	's	's	PART
ajbmeb-1977	124	15	assets	asset	NOUN
ajbmeb-1977	124	16	.	.	PUNCT
ajbmeb-1977	125	1	time	time	NOUN
ajbmeb-1977	125	2	and	and	CCONJ
ajbmeb-1977	125	3	money	money	NOUN
ajbmeb-1977	125	4	might	might	AUX
ajbmeb-1977	125	5	be	be	AUX
ajbmeb-1977	125	6	saved	save	VERB
ajbmeb-1977	125	7	for	for	ADP
ajbmeb-1977	125	8	shareholders	shareholder	NOUN
ajbmeb-1977	125	9	by	by	ADP
ajbmeb-1977	125	10	using	use	VERB
ajbmeb-1977	125	11	data	datum	NOUN
ajbmeb-1977	125	12	collecting	collecting	NOUN
ajbmeb-1977	125	13	.	.	PUNCT
ajbmeb-1977	126	1	by	by	ADP
ajbmeb-1977	126	2	assisting	assist	VERB
ajbmeb-1977	126	3	managers	manager	NOUN
ajbmeb-1977	126	4	in	in	ADP
ajbmeb-1977	126	5	forecasting	forecast	VERB
ajbmeb-1977	126	6	the	the	DET
ajbmeb-1977	126	7	results	result	NOUN
ajbmeb-1977	126	8	of	of	ADP
ajbmeb-1977	126	9	past	past	NOUN
ajbmeb-1977	126	10	,	,	PUNCT
ajbmeb-1977	126	11	present	present	ADJ
ajbmeb-1977	126	12	,	,	PUNCT
ajbmeb-1977	126	13	and	and	CCONJ
ajbmeb-1977	126	14	future	future	ADJ
ajbmeb-1977	126	15	occurrences	occurrence	NOUN
ajbmeb-1977	126	16	,	,	PUNCT
ajbmeb-1977	126	17	the	the	DET
ajbmeb-1977	126	18	processing	processing	NOUN
ajbmeb-1977	126	19	of	of	ADP
ajbmeb-1977	126	20	data	datum	NOUN
ajbmeb-1977	126	21	may	may	AUX
ajbmeb-1977	126	22	influence	influence	VERB
ajbmeb-1977	126	23	decision	decision	NOUN
ajbmeb-1977	126	24	-	-	PUNCT
ajbmeb-1977	126	25	making	making	NOUN
ajbmeb-1977	126	26	and	and	CCONJ
ajbmeb-1977	126	27	assess	assess	VERB
ajbmeb-1977	126	28	the	the	DET
ajbmeb-1977	126	29	efficacy	efficacy	NOUN
ajbmeb-1977	126	30	and	and	CCONJ
ajbmeb-1977	126	31	efficiency	efficiency	NOUN
ajbmeb-1977	126	32	of	of	ADP
ajbmeb-1977	126	33	smes	sme	NOUN
ajbmeb-1977	126	34	.	.	PUNCT
ajbmeb-1977	127	1	it	it	PRON
ajbmeb-1977	127	2	demonstrates	demonstrate	VERB
ajbmeb-1977	127	3	how	how	SCONJ
ajbmeb-1977	127	4	the	the	DET
ajbmeb-1977	127	5	auditor	auditor	NOUN
ajbmeb-1977	127	6	and	and	CCONJ
ajbmeb-1977	127	7	control	control	NOUN
ajbmeb-1977	127	8	(	(	PUNCT
ajbmeb-1977	127	9	i.e.	i.e.	X
ajbmeb-1977	127	10	,	,	PUNCT
ajbmeb-1977	127	11	data	datum	NOUN
ajbmeb-1977	127	12	storage	storage	NOUN
ajbmeb-1977	127	13	)	)	PUNCT
ajbmeb-1977	127	14	elements	element	NOUN
ajbmeb-1977	127	15	of	of	ADP
ajbmeb-1977	127	16	the	the	DET
ajbmeb-1977	127	17	ais	ais	PROPN
ajbmeb-1977	127	18	support	support	VERB
ajbmeb-1977	127	19	the	the	DET
ajbmeb-1977	127	20	integrity	integrity	NOUN
ajbmeb-1977	127	21	of	of	ADP
ajbmeb-1977	127	22	the	the	DET
ajbmeb-1977	127	23	financial	financial	ADJ
ajbmeb-1977	127	24	reporting	reporting	NOUN
ajbmeb-1977	127	25	process	process	NOUN
ajbmeb-1977	127	26	.	.	PUNCT
ajbmeb-1977	128	1	the	the	DET
ajbmeb-1977	128	2	information	information	NOUN
ajbmeb-1977	128	3	is	be	AUX
ajbmeb-1977	128	4	kept	keep	VERB
ajbmeb-1977	128	5	in	in	ADP
ajbmeb-1977	128	6	adequate	adequate	ADJ
ajbmeb-1977	128	7	detail	detail	NOUN
ajbmeb-1977	128	8	to	to	AUX
ajbmeb-1977	128	9	fairly	fairly	ADV
ajbmeb-1977	128	10	and	and	CCONJ
ajbmeb-1977	128	11	accurately	accurately	ADV
ajbmeb-1977	128	12	depict	depict	VERB
ajbmeb-1977	128	13	the	the	DET
ajbmeb-1977	128	14	business	business	NOUN
ajbmeb-1977	128	15	's	's	PART
ajbmeb-1977	128	16	assets	asset	NOUN
ajbmeb-1977	128	17	.	.	PUNCT
ajbmeb-1977	129	1	data	datum	NOUN
ajbmeb-1977	129	2	collection	collection	NOUN
ajbmeb-1977	129	3	may	may	AUX
ajbmeb-1977	129	4	help	help	VERB
ajbmeb-1977	129	5	shareholders	shareholder	NOUN
ajbmeb-1977	129	6	save	save	VERB
ajbmeb-1977	129	7	time	time	NOUN
ajbmeb-1977	129	8	and	and	CCONJ
ajbmeb-1977	129	9	money	money	NOUN
ajbmeb-1977	129	10	.	.	PUNCT
ajbmeb-1977	130	1	data	datum	NOUN
ajbmeb-1977	130	2	processing	processing	NOUN
ajbmeb-1977	130	3	may	may	AUX
ajbmeb-1977	130	4	impact	impact	VERB
ajbmeb-1977	130	5	decision	decision	NOUN
ajbmeb-1977	130	6	-	-	PUNCT
ajbmeb-1977	130	7	making	making	NOUN
ajbmeb-1977	130	8	and	and	CCONJ
ajbmeb-1977	130	9	evaluate	evaluate	VERB
ajbmeb-1977	130	10	the	the	DET
ajbmeb-1977	130	11	effectiveness	effectiveness	NOUN
ajbmeb-1977	130	12	and	and	CCONJ
ajbmeb-1977	130	13	efficiency	efficiency	NOUN
ajbmeb-1977	130	14	of	of	ADP
ajbmeb-1977	130	15	smes	sme	NOUN
ajbmeb-1977	130	16	by	by	ADP
ajbmeb-1977	130	17	helping	help	VERB
ajbmeb-1977	130	18	managers	manager	NOUN
ajbmeb-1977	130	19	predict	predict	VERB
ajbmeb-1977	130	20	the	the	DET
ajbmeb-1977	130	21	results	result	NOUN
ajbmeb-1977	130	22	of	of	ADP
ajbmeb-1977	130	23	past	past	NOUN
ajbmeb-1977	130	24	,	,	PUNCT
ajbmeb-1977	130	25	present	present	ADJ
ajbmeb-1977	130	26	,	,	PUNCT
ajbmeb-1977	130	27	and	and	CCONJ
ajbmeb-1977	130	28	future	future	ADJ
ajbmeb-1977	130	29	actions	action	NOUN
ajbmeb-1977	130	30	.	.	PUNCT
ajbmeb-1977	131	1	figure	figure	NOUN
ajbmeb-1977	131	2	(	(	PUNCT
ajbmeb-1977	131	3	1	1	X
ajbmeb-1977	131	4	)	)	PUNCT
ajbmeb-1977	131	5	depicts	depict	VERB
ajbmeb-1977	131	6	the	the	DET
ajbmeb-1977	131	7	research	research	NOUN
ajbmeb-1977	131	8	framework	framework	NOUN
ajbmeb-1977	131	9	investigated	investigate	VERB
ajbmeb-1977	131	10	in	in	ADP
ajbmeb-1977	131	11	the	the	DET
ajbmeb-1977	131	12	current	current	ADJ
ajbmeb-1977	131	13	study	study	NOUN
ajbmeb-1977	131	14	.	.	PUNCT
ajbmeb-1977	132	1	figure	figure	NOUN
ajbmeb-1977	132	2	(	(	PUNCT
ajbmeb-1977	132	3	1	1	NUM
ajbmeb-1977	132	4	)	)	PUNCT
ajbmeb-1977	132	5	research	research	NOUN
ajbmeb-1977	132	6	model	model	NOUN
ajbmeb-1977	132	7	for	for	ADP
ajbmeb-1977	132	8	the	the	DET
ajbmeb-1977	132	9	study	study	NOUN
ajbmeb-1977	132	10	american	american	PROPN
ajbmeb-1977	132	11	journal	journal	PROPN
ajbmeb-1977	132	12	of	of	ADP
ajbmeb-1977	132	13	business	business	NOUN
ajbmeb-1977	132	14	management	management	NOUN
ajbmeb-1977	132	15	,	,	PUNCT
ajbmeb-1977	132	16	economics	economic	NOUN
ajbmeb-1977	132	17	and	and	CCONJ
ajbmeb-1977	132	18	banking	banking	NOUN
ajbmeb-1977	132	19	volume	volume	NOUN
ajbmeb-1977	132	20	23	23	NUM
ajbmeb-1977	132	21	april	april	PROPN
ajbmeb-1977	132	22	2024	2024	NUM
ajbmeb-1977	132	23	p	p	NOUN
ajbmeb-1977	132	24	a	a	DET
ajbmeb-1977	132	25	g	g	NOUN
ajbmeb-1977	132	26	e	e	NOUN
ajbmeb-1977	132	27	|	|	ADV
ajbmeb-1977	132	28	8	8	NUM
ajbmeb-1977	132	29	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1977	132	30	to	to	PART
ajbmeb-1977	132	31	investigate	investigate	VERB
ajbmeb-1977	132	32	the	the	DET
ajbmeb-1977	132	33	functions	function	NOUN
ajbmeb-1977	132	34	of	of	ADP
ajbmeb-1977	132	35	ais	ais	PROPN
ajbmeb-1977	132	36	as	as	ADP
ajbmeb-1977	132	37	a	a	DET
ajbmeb-1977	132	38	control	control	NOUN
ajbmeb-1977	132	39	and	and	CCONJ
ajbmeb-1977	132	40	auditor	auditor	NOUN
ajbmeb-1977	132	41	on	on	ADP
ajbmeb-1977	132	42	the	the	DET
ajbmeb-1977	132	43	accounting	accounting	NOUN
ajbmeb-1977	132	44	practices	practice	NOUN
ajbmeb-1977	132	45	of	of	ADP
ajbmeb-1977	132	46	smes	sme	NOUN
ajbmeb-1977	132	47	,	,	PUNCT
ajbmeb-1977	132	48	we	we	PRON
ajbmeb-1977	132	49	initially	initially	ADV
ajbmeb-1977	132	50	examine	examine	VERB
ajbmeb-1977	132	51	the	the	DET
ajbmeb-1977	132	52	potential	potential	ADJ
ajbmeb-1977	132	53	effects	effect	NOUN
ajbmeb-1977	132	54	of	of	ADP
ajbmeb-1977	132	55	the	the	DET
ajbmeb-1977	132	56	system	system	NOUN
ajbmeb-1977	132	57	,	,	PUNCT
ajbmeb-1977	132	58	such	such	ADJ
ajbmeb-1977	132	59	as	as	ADP
ajbmeb-1977	132	60	the	the	DET
ajbmeb-1977	132	61	integrity	integrity	NOUN
ajbmeb-1977	132	62	of	of	ADP
ajbmeb-1977	132	63	the	the	DET
ajbmeb-1977	132	64	financial	financial	ADJ
ajbmeb-1977	132	65	reporting	reporting	NOUN
ajbmeb-1977	132	66	process	process	NOUN
ajbmeb-1977	132	67	is	be	AUX
ajbmeb-1977	132	68	enhanced	enhance	VERB
ajbmeb-1977	132	69	by	by	ADP
ajbmeb-1977	132	70	data	datum	NOUN
ajbmeb-1977	132	71	storage	storage	NOUN
ajbmeb-1977	132	72	.	.	PUNCT
ajbmeb-1977	133	1	the	the	DET
ajbmeb-1977	133	2	preservation	preservation	NOUN
ajbmeb-1977	133	3	of	of	ADP
ajbmeb-1977	133	4	data	datum	NOUN
ajbmeb-1977	133	5	with	with	ADP
ajbmeb-1977	133	6	enough	enough	ADJ
ajbmeb-1977	133	7	specificity	specificity	NOUN
ajbmeb-1977	133	8	to	to	PART
ajbmeb-1977	133	9	appropriately	appropriately	ADV
ajbmeb-1977	133	10	and	and	CCONJ
ajbmeb-1977	133	11	correctly	correctly	ADV
ajbmeb-1977	133	12	represent	represent	VERB
ajbmeb-1977	133	13	firm	firm	ADJ
ajbmeb-1977	133	14	assets	asset	NOUN
ajbmeb-1977	133	15	.	.	PUNCT
ajbmeb-1977	134	1	the	the	DET
ajbmeb-1977	134	2	use	use	NOUN
ajbmeb-1977	134	3	of	of	ADP
ajbmeb-1977	134	4	data	datum	NOUN
ajbmeb-1977	134	5	collecting	collecting	NOUN
ajbmeb-1977	134	6	might	might	AUX
ajbmeb-1977	134	7	result	result	VERB
ajbmeb-1977	134	8	in	in	ADP
ajbmeb-1977	134	9	time	time	NOUN
ajbmeb-1977	134	10	and	and	CCONJ
ajbmeb-1977	134	11	cost	cost	VERB
ajbmeb-1977	134	12	savings	saving	NOUN
ajbmeb-1977	134	13	for	for	ADP
ajbmeb-1977	134	14	shareholders	shareholder	NOUN
ajbmeb-1977	134	15	.	.	PUNCT
ajbmeb-1977	135	1	when	when	SCONJ
ajbmeb-1977	135	2	evaluating	evaluate	VERB
ajbmeb-1977	135	3	the	the	DET
ajbmeb-1977	135	4	efficacy	efficacy	NOUN
ajbmeb-1977	135	5	and	and	CCONJ
ajbmeb-1977	135	6	efficiency	efficiency	NOUN
ajbmeb-1977	135	7	of	of	ADP
ajbmeb-1977	135	8	smes	sme	NOUN
ajbmeb-1977	135	9	,	,	PUNCT
ajbmeb-1977	135	10	managers	manager	NOUN
ajbmeb-1977	135	11	may	may	AUX
ajbmeb-1977	135	12	make	make	VERB
ajbmeb-1977	135	13	informed	informed	ADJ
ajbmeb-1977	135	14	decisions	decision	NOUN
ajbmeb-1977	135	15	by	by	ADP
ajbmeb-1977	135	16	using	use	VERB
ajbmeb-1977	135	17	data	datum	NOUN
ajbmeb-1977	135	18	processing	processing	NOUN
ajbmeb-1977	135	19	to	to	PART
ajbmeb-1977	135	20	assist	assist	VERB
ajbmeb-1977	135	21	them	they	PRON
ajbmeb-1977	135	22	in	in	ADP
ajbmeb-1977	135	23	forecasting	forecast	VERB
ajbmeb-1977	135	24	the	the	DET
ajbmeb-1977	135	25	results	result	NOUN
ajbmeb-1977	135	26	of	of	ADP
ajbmeb-1977	135	27	past	past	NOUN
ajbmeb-1977	135	28	,	,	PUNCT
ajbmeb-1977	135	29	present	present	ADJ
ajbmeb-1977	135	30	,	,	PUNCT
ajbmeb-1977	135	31	and	and	CCONJ
ajbmeb-1977	135	32	future	future	ADJ
ajbmeb-1977	135	33	occurrences	occurrence	NOUN
ajbmeb-1977	135	34	.	.	PUNCT
ajbmeb-1977	136	1	data	datum	NOUN
ajbmeb-1977	136	2	processing	processing	NOUN
ajbmeb-1977	136	3	led	lead	VERB
ajbmeb-1977	136	4	to	to	ADP
ajbmeb-1977	136	5	an	an	DET
ajbmeb-1977	136	6	increase	increase	NOUN
ajbmeb-1977	136	7	in	in	ADP
ajbmeb-1977	136	8	the	the	DET
ajbmeb-1977	136	9	caliber	caliber	NOUN
ajbmeb-1977	136	10	of	of	ADP
ajbmeb-1977	136	11	the	the	DET
ajbmeb-1977	136	12	financial	financial	ADJ
ajbmeb-1977	136	13	reports	report	NOUN
ajbmeb-1977	136	14	and	and	CCONJ
ajbmeb-1977	136	15	made	make	VERB
ajbmeb-1977	136	16	business	business	NOUN
ajbmeb-1977	136	17	transactions	transaction	NOUN
ajbmeb-1977	136	18	easier	easy	ADJ
ajbmeb-1977	136	19	.	.	PUNCT
ajbmeb-1977	137	1	the	the	DET
ajbmeb-1977	137	2	process	process	NOUN
ajbmeb-1977	137	3	of	of	ADP
ajbmeb-1977	137	4	generating	generate	VERB
ajbmeb-1977	137	5	financial	financial	ADJ
ajbmeb-1977	137	6	statements	statement	NOUN
ajbmeb-1977	137	7	is	be	AUX
ajbmeb-1977	137	8	sped	speed	VERB
ajbmeb-1977	137	9	up	up	ADP
ajbmeb-1977	137	10	and	and	CCONJ
ajbmeb-1977	137	11	human	human	ADJ
ajbmeb-1977	137	12	weaknesses	weakness	NOUN
ajbmeb-1977	137	13	in	in	ADP
ajbmeb-1977	137	14	data	data	NOUN
ajbmeb-1977	137	15	processing	processing	NOUN
ajbmeb-1977	137	16	are	be	AUX
ajbmeb-1977	137	17	overcome	overcome	VERB
ajbmeb-1977	137	18	by	by	ADP
ajbmeb-1977	137	19	automated	automate	VERB
ajbmeb-1977	137	20	data	datum	NOUN
ajbmeb-1977	137	21	collection	collection	NOUN
ajbmeb-1977	137	22	on	on	ADP
ajbmeb-1977	137	23	smes	smes	PROPN
ajbmeb-1977	137	24	accounting	accounting	NOUN
ajbmeb-1977	137	25	practices	practice	NOUN
ajbmeb-1977	137	26	,	,	PUNCT
ajbmeb-1977	137	27	including	include	VERB
ajbmeb-1977	137	28	identification	identification	NOUN
ajbmeb-1977	137	29	and	and	CCONJ
ajbmeb-1977	137	30	recording	recording	NOUN
ajbmeb-1977	137	31	,	,	PUNCT
ajbmeb-1977	137	32	posting	post	VERB
ajbmeb-1977	137	33	to	to	ADP
ajbmeb-1977	137	34	the	the	DET
ajbmeb-1977	137	35	ledger	ledger	NOUN
ajbmeb-1977	137	36	,	,	PUNCT
ajbmeb-1977	137	37	extracting	extract	VERB
ajbmeb-1977	137	38	a	a	DET
ajbmeb-1977	137	39	trial	trial	NOUN
ajbmeb-1977	137	40	balance	balance	NOUN
ajbmeb-1977	137	41	,	,	PUNCT
ajbmeb-1977	137	42	adjusting	adjust	VERB
ajbmeb-1977	137	43	the	the	DET
ajbmeb-1977	137	44	trial	trial	NOUN
ajbmeb-1977	137	45	balance	balance	NOUN
ajbmeb-1977	137	46	,	,	PUNCT
ajbmeb-1977	137	47	preparing	prepare	VERB
ajbmeb-1977	137	48	an	an	DET
ajbmeb-1977	137	49	income	income	NOUN
ajbmeb-1977	137	50	statement	statement	NOUN
ajbmeb-1977	137	51	,	,	PUNCT
ajbmeb-1977	137	52	and	and	CCONJ
ajbmeb-1977	137	53	preparing	prepare	VERB
ajbmeb-1977	137	54	a	a	DET
ajbmeb-1977	137	55	position	position	NOUN
ajbmeb-1977	137	56	statement	statement	NOUN
ajbmeb-1977	137	57	(	(	PUNCT
ajbmeb-1977	137	58	balance	balance	NOUN
ajbmeb-1977	137	59	sheet	sheet	NOUN
ajbmeb-1977	137	60	)	)	PUNCT
ajbmeb-1977	137	61	.	.	PUNCT
ajbmeb-1977	138	1	to	to	PART
ajbmeb-1977	138	2	respond	respond	VERB
ajbmeb-1977	138	3	to	to	ADP
ajbmeb-1977	138	4	the	the	DET
ajbmeb-1977	138	5	primary	primary	ADJ
ajbmeb-1977	138	6	study	study	NOUN
ajbmeb-1977	138	7	question	question	NOUN
ajbmeb-1977	138	8	,	,	PUNCT
ajbmeb-1977	138	9	we	we	PRON
ajbmeb-1977	138	10	thereby	thereby	ADV
ajbmeb-1977	138	11	develop	develop	VERB
ajbmeb-1977	138	12	the	the	DET
ajbmeb-1977	138	13	following	follow	VERB
ajbmeb-1977	138	14	hypotheses	hypothesis	NOUN
ajbmeb-1977	138	15	:	:	PUNCT
ajbmeb-1977	138	16	a.	a.	NOUN
ajbmeb-1977	138	17	there	there	PRON
ajbmeb-1977	138	18	is	be	VERB
ajbmeb-1977	138	19	significant	significant	ADJ
ajbmeb-1977	138	20	impact	impact	NOUN
ajbmeb-1977	138	21	of	of	ADP
ajbmeb-1977	138	22	accounting	accounting	NOUN
ajbmeb-1977	138	23	information	information	NOUN
ajbmeb-1977	138	24	system	system	NOUN
ajbmeb-1977	138	25	as	as	ADP
ajbmeb-1977	138	26	control	control	NOUN
ajbmeb-1977	138	27	and	and	CCONJ
ajbmeb-1977	138	28	auditor	auditor	NOUN
ajbmeb-1977	138	29	on	on	ADP
ajbmeb-1977	138	30	identification	identification	NOUN
ajbmeb-1977	138	31	and	and	CCONJ
ajbmeb-1977	138	32	recording	recording	NOUN
ajbmeb-1977	138	33	as	as	ADP
ajbmeb-1977	138	34	smes	sme	NOUN
ajbmeb-1977	138	35	accounting	accounting	NOUN
ajbmeb-1977	138	36	practices	practice	NOUN
ajbmeb-1977	138	37	.	.	PUNCT
ajbmeb-1977	139	1	b.	b.	PROPN
ajbmeb-1977	140	1	there	there	PRON
ajbmeb-1977	140	2	is	be	VERB
ajbmeb-1977	140	3	significant	significant	ADJ
ajbmeb-1977	140	4	impact	impact	NOUN
ajbmeb-1977	140	5	of	of	ADP
ajbmeb-1977	140	6	accounting	accounting	NOUN
ajbmeb-1977	140	7	information	information	NOUN
ajbmeb-1977	140	8	system	system	NOUN
ajbmeb-1977	140	9	as	as	ADP
ajbmeb-1977	140	10	control	control	NOUN
ajbmeb-1977	140	11	and	and	CCONJ
ajbmeb-1977	140	12	auditor	auditor	NOUN
ajbmeb-1977	140	13	on	on	ADP
ajbmeb-1977	140	14	posting	post	VERB
ajbmeb-1977	140	15	to	to	ADP
ajbmeb-1977	140	16	the	the	DET
ajbmeb-1977	140	17	ledger	ledger	NOUN
ajbmeb-1977	140	18	as	as	ADP
ajbmeb-1977	140	19	smes	sme	NOUN
ajbmeb-1977	140	20	accounting	accounting	NOUN
ajbmeb-1977	140	21	practices	practice	NOUN
ajbmeb-1977	140	22	.	.	PUNCT
ajbmeb-1977	141	1	c.	c.	NOUN
ajbmeb-1977	141	2	there	there	PRON
ajbmeb-1977	141	3	is	be	VERB
ajbmeb-1977	141	4	significant	significant	ADJ
ajbmeb-1977	141	5	impact	impact	NOUN
ajbmeb-1977	141	6	of	of	ADP
ajbmeb-1977	141	7	accounting	accounting	NOUN
ajbmeb-1977	141	8	information	information	NOUN
ajbmeb-1977	141	9	system	system	NOUN
ajbmeb-1977	141	10	as	as	ADP
ajbmeb-1977	141	11	control	control	NOUN
ajbmeb-1977	141	12	and	and	CCONJ
ajbmeb-1977	141	13	auditor	auditor	NOUN
ajbmeb-1977	141	14	on	on	ADP
ajbmeb-1977	141	15	extracting	extract	VERB
ajbmeb-1977	141	16	a	a	DET
ajbmeb-1977	141	17	trial	trial	NOUN
ajbmeb-1977	141	18	balance	balance	NOUN
ajbmeb-1977	141	19	as	as	ADP
ajbmeb-1977	141	20	smes	sme	NOUN
ajbmeb-1977	141	21	accounting	accounting	NOUN
ajbmeb-1977	141	22	practices	practice	NOUN
ajbmeb-1977	141	23	.	.	PUNCT
ajbmeb-1977	142	1	d.	d.	PROPN
ajbmeb-1977	142	2	there	there	PRON
ajbmeb-1977	142	3	is	be	VERB
ajbmeb-1977	142	4	significant	significant	ADJ
ajbmeb-1977	142	5	impact	impact	NOUN
ajbmeb-1977	142	6	of	of	ADP
ajbmeb-1977	142	7	accounting	accounting	NOUN
ajbmeb-1977	142	8	information	information	NOUN
ajbmeb-1977	142	9	system	system	NOUN
ajbmeb-1977	142	10	as	as	ADP
ajbmeb-1977	142	11	control	control	NOUN
ajbmeb-1977	142	12	and	and	CCONJ
ajbmeb-1977	142	13	auditor	auditor	NOUN
ajbmeb-1977	142	14	on	on	ADP
ajbmeb-1977	142	15	adjusting	adjust	VERB
ajbmeb-1977	142	16	the	the	DET
ajbmeb-1977	142	17	trial	trial	NOUN
ajbmeb-1977	142	18	balance	balance	NOUN
ajbmeb-1977	142	19	as	as	ADP
ajbmeb-1977	142	20	smes	sme	NOUN
ajbmeb-1977	142	21	accounting	accounting	NOUN
ajbmeb-1977	142	22	practices	practice	NOUN
ajbmeb-1977	142	23	.	.	PUNCT
ajbmeb-1977	143	1	e.	e.	PROPN
ajbmeb-1977	143	2	there	there	PRON
ajbmeb-1977	143	3	is	be	VERB
ajbmeb-1977	143	4	significant	significant	ADJ
ajbmeb-1977	143	5	impact	impact	NOUN
ajbmeb-1977	143	6	of	of	ADP
ajbmeb-1977	143	7	accounting	accounting	NOUN
ajbmeb-1977	143	8	information	information	NOUN
ajbmeb-1977	143	9	system	system	NOUN
ajbmeb-1977	143	10	as	as	ADP
ajbmeb-1977	143	11	control	control	NOUN
ajbmeb-1977	143	12	and	and	CCONJ
ajbmeb-1977	143	13	auditor	auditor	NOUN
ajbmeb-1977	143	14	on	on	ADP
ajbmeb-1977	143	15	preparation	preparation	NOUN
ajbmeb-1977	143	16	of	of	ADP
ajbmeb-1977	143	17	income	income	NOUN
ajbmeb-1977	143	18	statement	statement	NOUN
ajbmeb-1977	143	19	as	as	ADP
ajbmeb-1977	143	20	smes	sme	NOUN
ajbmeb-1977	143	21	accounting	accounting	NOUN
ajbmeb-1977	143	22	practices	practice	NOUN
ajbmeb-1977	143	23	.	.	PUNCT
ajbmeb-1977	144	1	f.	f.	PROPN
ajbmeb-1977	144	2	there	there	PRON
ajbmeb-1977	144	3	is	be	VERB
ajbmeb-1977	144	4	significant	significant	ADJ
ajbmeb-1977	144	5	impact	impact	NOUN
ajbmeb-1977	144	6	of	of	ADP
ajbmeb-1977	144	7	accounting	accounting	NOUN
ajbmeb-1977	144	8	information	information	NOUN
ajbmeb-1977	144	9	system	system	NOUN
ajbmeb-1977	144	10	as	as	ADP
ajbmeb-1977	144	11	control	control	NOUN
ajbmeb-1977	144	12	and	and	CCONJ
ajbmeb-1977	144	13	auditor	auditor	NOUN
ajbmeb-1977	144	14	on	on	ADP
ajbmeb-1977	144	15	preparation	preparation	NOUN
ajbmeb-1977	144	16	of	of	ADP
ajbmeb-1977	144	17	position	position	NOUN
ajbmeb-1977	144	18	statement	statement	NOUN
ajbmeb-1977	144	19	(	(	PUNCT
ajbmeb-1977	144	20	balance	balance	NOUN
ajbmeb-1977	144	21	sheet	sheet	NOUN
ajbmeb-1977	144	22	)	)	PUNCT
ajbmeb-1977	144	23	as	as	ADP
ajbmeb-1977	144	24	smes	sme	NOUN
ajbmeb-1977	144	25	accounting	accounting	NOUN
ajbmeb-1977	144	26	practices	practice	NOUN
ajbmeb-1977	144	27	.	.	PUNCT
ajbmeb-1977	145	1	6	6	X
ajbmeb-1977	145	2	.	.	X
ajbmeb-1977	145	3	results	result	NOUN
ajbmeb-1977	145	4	and	and	CCONJ
ajbmeb-1977	145	5	discussion	discussion	VERB
ajbmeb-1977	145	6	the	the	DET
ajbmeb-1977	145	7	study	study	NOUN
ajbmeb-1977	145	8	's	's	PART
ajbmeb-1977	145	9	population	population	NOUN
ajbmeb-1977	145	10	consists	consist	VERB
ajbmeb-1977	145	11	of	of	ADP
ajbmeb-1977	145	12	accountants	accountant	NOUN
ajbmeb-1977	145	13	,	,	PUNCT
ajbmeb-1977	145	14	direct	direct	ADJ
ajbmeb-1977	145	15	managers	manager	NOUN
ajbmeb-1977	145	16	,	,	PUNCT
ajbmeb-1977	145	17	and	and	CCONJ
ajbmeb-1977	145	18	financial	financial	ADJ
ajbmeb-1977	145	19	managers	manager	NOUN
ajbmeb-1977	145	20	employed	employ	VERB
ajbmeb-1977	145	21	by	by	ADP
ajbmeb-1977	145	22	the	the	DET
ajbmeb-1977	145	23	sampled	sample	VERB
ajbmeb-1977	145	24	smes	sme	NOUN
ajbmeb-1977	145	25	in	in	ADP
ajbmeb-1977	145	26	iraq	iraq	PROPN
ajbmeb-1977	145	27	.	.	PUNCT
ajbmeb-1977	146	1	because	because	SCONJ
ajbmeb-1977	146	2	choosing	choose	VERB
ajbmeb-1977	146	3	the	the	DET
ajbmeb-1977	146	4	appropriate	appropriate	ADJ
ajbmeb-1977	146	5	respondents	respondent	NOUN
ajbmeb-1977	146	6	required	require	VERB
ajbmeb-1977	146	7	some	some	DET
ajbmeb-1977	146	8	judgment	judgment	NOUN
ajbmeb-1977	146	9	on	on	ADP
ajbmeb-1977	146	10	the	the	DET
ajbmeb-1977	146	11	part	part	NOUN
ajbmeb-1977	146	12	of	of	ADP
ajbmeb-1977	146	13	the	the	DET
ajbmeb-1977	146	14	researcher	researcher	NOUN
ajbmeb-1977	146	15	,	,	PUNCT
ajbmeb-1977	146	16	a	a	DET
ajbmeb-1977	146	17	non	non	ADJ
ajbmeb-1977	146	18	-	-	ADJ
ajbmeb-1977	146	19	probability	probability	ADJ
ajbmeb-1977	146	20	judgment	judgment	NOUN
ajbmeb-1977	146	21	sampling	sample	VERB
ajbmeb-1977	146	22	strategy	strategy	NOUN
ajbmeb-1977	146	23	was	be	AUX
ajbmeb-1977	146	24	used	use	VERB
ajbmeb-1977	146	25	in	in	ADP
ajbmeb-1977	146	26	the	the	DET
ajbmeb-1977	146	27	study	study	NOUN
ajbmeb-1977	146	28	.	.	PUNCT
ajbmeb-1977	147	1	500	500	NUM
ajbmeb-1977	147	2	questionnaires	questionnaire	NOUN
ajbmeb-1977	147	3	were	be	AUX
ajbmeb-1977	147	4	issued	issue	VERB
ajbmeb-1977	147	5	in	in	ADP
ajbmeb-1977	147	6	all	all	PRON
ajbmeb-1977	147	7	,	,	PUNCT
ajbmeb-1977	147	8	400	400	NUM
ajbmeb-1977	147	9	were	be	AUX
ajbmeb-1977	147	10	returned	return	VERB
ajbmeb-1977	147	11	,	,	PUNCT
ajbmeb-1977	147	12	and	and	CCONJ
ajbmeb-1977	147	13	100	100	NUM
ajbmeb-1977	147	14	of	of	ADP
ajbmeb-1977	147	15	which	which	PRON
ajbmeb-1977	147	16	were	be	AUX
ajbmeb-1977	147	17	deemed	deem	VERB
ajbmeb-1977	147	18	legitimate	legitimate	ADJ
ajbmeb-1977	147	19	for	for	ADP
ajbmeb-1977	147	20	data	datum	NOUN
ajbmeb-1977	147	21	analysis	analysis	NOUN
ajbmeb-1977	147	22	.	.	PUNCT
ajbmeb-1977	148	1	the	the	DET
ajbmeb-1977	148	2	spss	spss	PROPN
ajbmeb-1977	148	3	programme	programme	PROPN
ajbmeb-1977	148	4	version	version	NOUN
ajbmeb-1977	148	5	17.0	17.0	NUM
ajbmeb-1977	148	6	was	be	AUX
ajbmeb-1977	148	7	used	use	VERB
ajbmeb-1977	148	8	to	to	PART
ajbmeb-1977	148	9	analyse	analyse	VERB
ajbmeb-1977	148	10	the	the	DET
ajbmeb-1977	148	11	data	datum	NOUN
ajbmeb-1977	148	12	gathered	gather	VERB
ajbmeb-1977	148	13	from	from	ADP
ajbmeb-1977	148	14	primary	primary	ADJ
ajbmeb-1977	148	15	and	and	CCONJ
ajbmeb-1977	148	16	secondary	secondary	ADJ
ajbmeb-1977	148	17	sources	source	NOUN
ajbmeb-1977	148	18	via	via	ADP
ajbmeb-1977	148	19	questionnaires	questionnaire	NOUN
ajbmeb-1977	148	20	.	.	PUNCT
ajbmeb-1977	149	1	simple	simple	ADJ
ajbmeb-1977	149	2	linear	linear	ADJ
ajbmeb-1977	149	3	regression	regression	NOUN
ajbmeb-1977	149	4	analysis	analysis	NOUN
ajbmeb-1977	149	5	was	be	AUX
ajbmeb-1977	149	6	employed	employ	VERB
ajbmeb-1977	149	7	,	,	PUNCT
ajbmeb-1977	149	8	and	and	CCONJ
ajbmeb-1977	149	9	hypotheses	hypothesis	NOUN
ajbmeb-1977	149	10	were	be	AUX
ajbmeb-1977	149	11	evaluated	evaluate	VERB
ajbmeb-1977	149	12	with	with	ADP
ajbmeb-1977	149	13	a	a	DET
ajbmeb-1977	149	14	95	95	NUM
ajbmeb-1977	149	15	%	%	NOUN
ajbmeb-1977	149	16	confidence	confidence	NOUN
ajbmeb-1977	149	17	level	level	NOUN
ajbmeb-1977	149	18	.	.	PUNCT
ajbmeb-1977	150	1	tables	table	NOUN
ajbmeb-1977	150	2	(	(	PUNCT
ajbmeb-1977	150	3	1	1	NUM
ajbmeb-1977	150	4	)	)	PUNCT
ajbmeb-1977	150	5	and	and	CCONJ
ajbmeb-1977	150	6	(	(	PUNCT
ajbmeb-1977	150	7	2	2	X
ajbmeb-1977	150	8	)	)	PUNCT
ajbmeb-1977	150	9	revealed	reveal	VERB
ajbmeb-1977	150	10	that	that	SCONJ
ajbmeb-1977	150	11	,	,	PUNCT
ajbmeb-1977	150	12	of	of	ADP
ajbmeb-1977	150	13	the	the	DET
ajbmeb-1977	150	14	400	400	NUM
ajbmeb-1977	150	15	respondents	respondent	NOUN
ajbmeb-1977	150	16	that	that	PRON
ajbmeb-1977	150	17	were	be	AUX
ajbmeb-1977	150	18	surveyed	survey	VERB
ajbmeb-1977	150	19	for	for	ADP
ajbmeb-1977	150	20	this	this	DET
ajbmeb-1977	150	21	study	study	NOUN
ajbmeb-1977	150	22	,	,	PUNCT
ajbmeb-1977	150	23	the	the	DET
ajbmeb-1977	150	24	majority	majority	NOUN
ajbmeb-1977	150	25	of	of	ADP
ajbmeb-1977	150	26	participants	participant	NOUN
ajbmeb-1977	150	27	had	have	VERB
ajbmeb-1977	150	28	significantly	significantly	ADV
ajbmeb-1977	150	29	different	different	ADJ
ajbmeb-1977	150	30	levels	level	NOUN
ajbmeb-1977	150	31	of	of	ADP
ajbmeb-1977	150	32	education	education	NOUN
ajbmeb-1977	150	33	and	and	CCONJ
ajbmeb-1977	150	34	experience	experience	NOUN
ajbmeb-1977	150	35	.	.	PUNCT
ajbmeb-1977	151	1	the	the	DET
ajbmeb-1977	151	2	target	target	NOUN
ajbmeb-1977	151	3	audience	audience	NOUN
ajbmeb-1977	151	4	's	's	PART
ajbmeb-1977	151	5	demographics	demographic	NOUN
ajbmeb-1977	151	6	were	be	AUX
ajbmeb-1977	151	7	the	the	DET
ajbmeb-1977	151	8	major	major	ADJ
ajbmeb-1977	151	9	topic	topic	NOUN
ajbmeb-1977	151	10	of	of	ADP
ajbmeb-1977	151	11	the	the	DET
ajbmeb-1977	151	12	first	first	ADJ
ajbmeb-1977	151	13	segment	segment	NOUN
ajbmeb-1977	151	14	,	,	PUNCT
ajbmeb-1977	151	15	while	while	SCONJ
ajbmeb-1977	151	16	the	the	DET
ajbmeb-1977	151	17	key	key	ADJ
ajbmeb-1977	151	18	questions	question	NOUN
ajbmeb-1977	151	19	were	be	AUX
ajbmeb-1977	151	20	covered	cover	VERB
ajbmeb-1977	151	21	in	in	ADP
ajbmeb-1977	151	22	the	the	DET
ajbmeb-1977	151	23	second	second	NOUN
ajbmeb-1977	151	24	.	.	PUNCT
ajbmeb-1977	152	1	the	the	DET
ajbmeb-1977	152	2	36	36	NUM
ajbmeb-1977	152	3	questions	question	NOUN
ajbmeb-1977	152	4	on	on	ADP
ajbmeb-1977	152	5	the	the	DET
ajbmeb-1977	152	6	questionnaire	questionnaire	NOUN
ajbmeb-1977	152	7	were	be	AUX
ajbmeb-1977	152	8	addressed	address	VERB
ajbmeb-1977	152	9	to	to	ADP
ajbmeb-1977	152	10	the	the	DET
ajbmeb-1977	152	11	accountants	accountant	NOUN
ajbmeb-1977	152	12	,	,	PUNCT
ajbmeb-1977	152	13	financial	financial	ADJ
ajbmeb-1977	152	14	managers	manager	NOUN
ajbmeb-1977	152	15	,	,	PUNCT
ajbmeb-1977	152	16	and	and	CCONJ
ajbmeb-1977	152	17	direct	direct	ADJ
ajbmeb-1977	152	18	managers	manager	NOUN
ajbmeb-1977	152	19	of	of	ADP
ajbmeb-1977	152	20	the	the	DET
ajbmeb-1977	152	21	smes	sme	NOUN
ajbmeb-1977	152	22	.	.	PUNCT
ajbmeb-1977	153	1	american	american	PROPN
ajbmeb-1977	153	2	journal	journal	PROPN
ajbmeb-1977	153	3	of	of	ADP
ajbmeb-1977	153	4	business	business	NOUN
ajbmeb-1977	153	5	management	management	NOUN
ajbmeb-1977	153	6	,	,	PUNCT
ajbmeb-1977	153	7	economics	economic	NOUN
ajbmeb-1977	153	8	and	and	CCONJ
ajbmeb-1977	153	9	banking	banking	NOUN
ajbmeb-1977	153	10	volume	volume	NOUN
ajbmeb-1977	153	11	23	23	NUM
ajbmeb-1977	153	12	april	april	PROPN
ajbmeb-1977	153	13	2024	2024	NUM
ajbmeb-1977	153	14	p	p	NOUN
ajbmeb-1977	153	15	a	a	PRON
ajbmeb-1977	153	16	g	g	NOUN
ajbmeb-1977	153	17	e	e	NOUN
ajbmeb-1977	153	18	|	|	ADV
ajbmeb-1977	153	19	9	9	NUM
ajbmeb-1977	153	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1977	153	21	table	table	NOUN
ajbmeb-1977	153	22	(	(	PUNCT
ajbmeb-1977	153	23	1	1	NUM
ajbmeb-1977	153	24	)	)	PUNCT
ajbmeb-1977	153	25	education	education	NOUN
ajbmeb-1977	153	26	-	-	PUNCT
ajbmeb-1977	153	27	information	information	NOUN
ajbmeb-1977	153	28	category	category	NOUN
ajbmeb-1977	153	29	frequency	frequency	NOUN
ajbmeb-1977	153	30	percent	percent	NOUN
ajbmeb-1977	153	31	phd	phd	NOUN
ajbmeb-1977	153	32	(	(	PUNCT
ajbmeb-1977	153	33	doctorate	doctorate	PROPN
ajbmeb-1977	153	34	)	)	PUNCT
ajbmeb-1977	153	35	40	40	NUM
ajbmeb-1977	153	36	10.0	10.0	NUM
ajbmeb-1977	153	37	masters	master	NOUN
ajbmeb-1977	153	38	75	75	NUM
ajbmeb-1977	153	39	19.5	19.5	NUM
ajbmeb-1977	153	40	bachelors	bachelor	NOUN
ajbmeb-1977	153	41	240	240	NUM
ajbmeb-1977	153	42	60.0	60.0	NUM
ajbmeb-1977	153	43	other	other	ADJ
ajbmeb-1977	153	44	45	45	NUM
ajbmeb-1977	153	45	10,5	10,5	NUM
ajbmeb-1977	153	46	total	total	ADJ
ajbmeb-1977	153	47	400	400	NUM
ajbmeb-1977	153	48	100.0	100.0	NUM
ajbmeb-1977	153	49	table	table	NOUN
ajbmeb-1977	153	50	(	(	PUNCT
ajbmeb-1977	153	51	2	2	NUM
ajbmeb-1977	153	52	)	)	PUNCT
ajbmeb-1977	153	53	professional	professional	ADJ
ajbmeb-1977	153	54	-	-	PUNCT
ajbmeb-1977	153	55	experience	experience	NOUN
ajbmeb-1977	153	56	category	category	NOUN
ajbmeb-1977	153	57	frequency	frequency	NOUN
ajbmeb-1977	153	58	percent	percent	NOUN
ajbmeb-1977	153	59	less	less	ADJ
ajbmeb-1977	153	60	than	than	ADP
ajbmeb-1977	153	61	5	5	NUM
ajbmeb-1977	153	62	years	year	NOUN
ajbmeb-1977	153	63	152	152	NUM
ajbmeb-1977	153	64	0.38	0.38	NUM
ajbmeb-1977	153	65	6	6	NUM
ajbmeb-1977	153	66	10	10	NUM
ajbmeb-1977	153	67	years	year	NOUN
ajbmeb-1977	153	68	180	180	NUM
ajbmeb-1977	153	69	0.45	0.45	NUM
ajbmeb-1977	153	70	more	more	ADJ
ajbmeb-1977	153	71	than	than	ADP
ajbmeb-1977	153	72	10	10	NUM
ajbmeb-1977	153	73	years	year	NOUN
ajbmeb-1977	153	74	68	68	NUM
ajbmeb-1977	153	75	0.17	0.17	NUM
ajbmeb-1977	153	76	total	total	NOUN
ajbmeb-1977	153	77	400	400	NUM
ajbmeb-1977	153	78	100.0	100.0	NUM
ajbmeb-1977	153	79	the	the	DET
ajbmeb-1977	153	80	study	study	NOUN
ajbmeb-1977	153	81	's	's	PART
ajbmeb-1977	153	82	findings	finding	NOUN
ajbmeb-1977	153	83	showed	show	VERB
ajbmeb-1977	153	84	that	that	SCONJ
ajbmeb-1977	153	85	the	the	DET
ajbmeb-1977	153	86	internal	internal	ADJ
ajbmeb-1977	153	87	consistency	consistency	NOUN
ajbmeb-1977	153	88	-	-	PUNCT
ajbmeb-1977	153	89	based	base	VERB
ajbmeb-1977	153	90	statistical	statistical	ADJ
ajbmeb-1977	153	91	technique	technique	NOUN
ajbmeb-1977	153	92	for	for	ADP
ajbmeb-1977	153	93	assessing	assess	VERB
ajbmeb-1977	153	94	reliability	reliability	NOUN
ajbmeb-1977	153	95	was	be	AUX
ajbmeb-1977	153	96	valid	valid	ADJ
ajbmeb-1977	153	97	and	and	CCONJ
ajbmeb-1977	153	98	dependable	dependable	ADJ
ajbmeb-1977	153	99	since	since	SCONJ
ajbmeb-1977	153	100	its	its	PRON
ajbmeb-1977	153	101	cronbach	cronbach	NOUN
ajbmeb-1977	153	102	's	's	PART
ajbmeb-1977	153	103	alpha	alpha	NOUN
ajbmeb-1977	153	104	value	value	NOUN
ajbmeb-1977	153	105	was	be	AUX
ajbmeb-1977	153	106	higher	high	ADJ
ajbmeb-1977	153	107	than	than	ADP
ajbmeb-1977	153	108	(	(	PUNCT
ajbmeb-1977	153	109	0.702	0.702	NUM
ajbmeb-1977	153	110	)	)	PUNCT
ajbmeb-1977	153	111	.	.	PUNCT
ajbmeb-1977	154	1	table	table	NOUN
ajbmeb-1977	154	2	(	(	PUNCT
ajbmeb-1977	154	3	3	3	NUM
ajbmeb-1977	154	4	)	)	PUNCT
ajbmeb-1977	154	5	indicates	indicate	VERB
ajbmeb-1977	154	6	the	the	DET
ajbmeb-1977	154	7	reliability	reliability	NOUN
ajbmeb-1977	154	8	of	of	ADP
ajbmeb-1977	154	9	the	the	DET
ajbmeb-1977	154	10	questionnaire	questionnaire	NOUN
ajbmeb-1977	154	11	.	.	PUNCT
ajbmeb-1977	155	1	according	accord	VERB
ajbmeb-1977	155	2	to	to	ADP
ajbmeb-1977	155	3	the	the	DET
ajbmeb-1977	155	4	cronbach	cronbach	NOUN
ajbmeb-1977	155	5	's	's	PART
ajbmeb-1977	155	6	alpha	alpha	NOUN
ajbmeb-1977	155	7	test	test	NOUN
ajbmeb-1977	155	8	,	,	PUNCT
ajbmeb-1977	155	9	all	all	DET
ajbmeb-1977	155	10	variables	variable	NOUN
ajbmeb-1977	155	11	'	'	PART
ajbmeb-1977	155	12	reliability	reliability	NOUN
ajbmeb-1977	155	13	was	be	AUX
ajbmeb-1977	155	14	more	more	ADJ
ajbmeb-1977	155	15	than	than	ADP
ajbmeb-1977	155	16	(	(	PUNCT
ajbmeb-1977	155	17	0.702	0.702	NUM
ajbmeb-1977	155	18	)	)	PUNCT
ajbmeb-1977	155	19	.	.	PUNCT
ajbmeb-1977	156	1	we	we	PRON
ajbmeb-1977	156	2	looked	look	VERB
ajbmeb-1977	156	3	for	for	ADP
ajbmeb-1977	156	4	multicollinearity	multicollinearity	NOUN
ajbmeb-1977	156	5	between	between	ADP
ajbmeb-1977	156	6	the	the	DET
ajbmeb-1977	156	7	variables	variable	NOUN
ajbmeb-1977	156	8	in	in	ADP
ajbmeb-1977	156	9	order	order	NOUN
ajbmeb-1977	156	10	to	to	PART
ajbmeb-1977	156	11	analyse	analyse	VERB
ajbmeb-1977	156	12	the	the	DET
ajbmeb-1977	156	13	data	datum	NOUN
ajbmeb-1977	156	14	.	.	PUNCT
ajbmeb-1977	157	1	table	table	NOUN
ajbmeb-1977	157	2	(	(	PUNCT
ajbmeb-1977	157	3	3	3	X
ajbmeb-1977	157	4	)	)	PUNCT
ajbmeb-1977	157	5	reliability	reliability	NOUN
ajbmeb-1977	157	6	statistics	statistic	NOUN
ajbmeb-1977	157	7	measure	measure	AUX
ajbmeb-1977	157	8	cronbach	cronbach	VERB
ajbmeb-1977	157	9	’s	’s	PART
ajbmeb-1977	157	10	alpha	alpha	NOUN
ajbmeb-1977	157	11	n	n	PROPN
ajbmeb-1977	157	12	of	of	ADP
ajbmeb-1977	157	13	items	item	NOUN
ajbmeb-1977	157	14	accounting	account	VERB
ajbmeb-1977	157	15	information	information	NOUN
ajbmeb-1977	157	16	system	system	NOUN
ajbmeb-1977	157	17	as	as	ADP
ajbmeb-1977	157	18	control	control	NOUN
ajbmeb-1977	157	19	and	and	CCONJ
ajbmeb-1977	157	20	auditor	auditor	NOUN
ajbmeb-1977	157	21	0.702	0.702	NUM
ajbmeb-1977	157	22	6	6	NUM
ajbmeb-1977	157	23	data	datum	NOUN
ajbmeb-1977	157	24	storage	storage	NOUN
ajbmeb-1977	157	25	contributes	contribute	VERB
ajbmeb-1977	157	26	to	to	ADP
ajbmeb-1977	157	27	the	the	DET
ajbmeb-1977	157	28	integrity	integrity	NOUN
ajbmeb-1977	157	29	of	of	ADP
ajbmeb-1977	157	30	the	the	DET
ajbmeb-1977	157	31	financial	financial	ADJ
ajbmeb-1977	157	32	reporting	reporting	NOUN
ajbmeb-1977	157	33	process	process	NOUN
ajbmeb-1977	157	34	.	.	PUNCT
ajbmeb-1977	158	1	0.794	0.794	NUM
ajbmeb-1977	158	2	5	5	NUM
ajbmeb-1977	158	3	data	datum	NOUN
ajbmeb-1977	158	4	storage	storage	NOUN
ajbmeb-1977	158	5	in	in	ADP
ajbmeb-1977	158	6	sufficient	sufficient	ADJ
ajbmeb-1977	158	7	details	detail	NOUN
ajbmeb-1977	158	8	to	to	PART
ajbmeb-1977	158	9	accurately	accurately	ADV
ajbmeb-1977	158	10	and	and	CCONJ
ajbmeb-1977	158	11	fairly	fairly	ADV
ajbmeb-1977	158	12	reflect	reflect	VERB
ajbmeb-1977	158	13	company	company	NOUN
ajbmeb-1977	158	14	asset	asset	NOUN
ajbmeb-1977	158	15	.	.	PUNCT
ajbmeb-1977	159	1	0.712	0.712	NUM
ajbmeb-1977	159	2	4	4	NUM
ajbmeb-1977	159	3	data	datum	NOUN
ajbmeb-1977	159	4	processing	processing	NOUN
ajbmeb-1977	159	5	has	have	VERB
ajbmeb-1977	159	6	capable	capable	ADJ
ajbmeb-1977	159	7	of	of	ADP
ajbmeb-1977	159	8	making	make	VERB
ajbmeb-1977	159	9	a	a	DET
ajbmeb-1977	159	10	difference	difference	NOUN
ajbmeb-1977	159	11	in	in	ADP
ajbmeb-1977	159	12	a	a	DET
ajbmeb-1977	159	13	decision	decision	NOUN
ajbmeb-1977	159	14	by	by	ADP
ajbmeb-1977	159	15	helping	help	VERB
ajbmeb-1977	159	16	managers	manager	NOUN
ajbmeb-1977	159	17	to	to	PART
ajbmeb-1977	159	18	form	form	VERB
ajbmeb-1977	159	19	predictions	prediction	NOUN
ajbmeb-1977	159	20	about	about	ADP
ajbmeb-1977	159	21	the	the	DET
ajbmeb-1977	159	22	outcomes	outcome	NOUN
ajbmeb-1977	159	23	of	of	ADP
ajbmeb-1977	159	24	past	past	NOUN
ajbmeb-1977	159	25	,	,	PUNCT
ajbmeb-1977	159	26	present	present	ADJ
ajbmeb-1977	159	27	,	,	PUNCT
ajbmeb-1977	159	28	and	and	CCONJ
ajbmeb-1977	159	29	future	future	ADJ
ajbmeb-1977	159	30	events	event	NOUN
ajbmeb-1977	159	31	to	to	PART
ajbmeb-1977	159	32	evaluate	evaluate	VERB
ajbmeb-1977	159	33	the	the	DET
ajbmeb-1977	159	34	effectiveness	effectiveness	NOUN
ajbmeb-1977	159	35	and	and	CCONJ
ajbmeb-1977	159	36	efficiency	efficiency	NOUN
ajbmeb-1977	159	37	of	of	ADP
ajbmeb-1977	159	38	smes	sme	NOUN
ajbmeb-1977	159	39	.	.	PUNCT
ajbmeb-1977	160	1	0.710	0.710	NUM
ajbmeb-1977	160	2	5	5	NUM
ajbmeb-1977	160	3	data	datum	NOUN
ajbmeb-1977	160	4	processing	processing	NOUN
ajbmeb-1977	160	5	has	have	VERB
ajbmeb-1977	160	6	capable	capable	ADJ
ajbmeb-1977	160	7	of	of	ADP
ajbmeb-1977	160	8	making	make	VERB
ajbmeb-1977	160	9	a	a	DET
ajbmeb-1977	160	10	difference	difference	NOUN
ajbmeb-1977	160	11	in	in	ADP
ajbmeb-1977	160	12	a	a	DET
ajbmeb-1977	160	13	decision	decision	NOUN
ajbmeb-1977	160	14	by	by	ADP
ajbmeb-1977	160	15	helping	help	VERB
ajbmeb-1977	160	16	managers	manager	NOUN
ajbmeb-1977	160	17	to	to	PART
ajbmeb-1977	160	18	form	form	VERB
ajbmeb-1977	160	19	predictions	prediction	NOUN
ajbmeb-1977	160	20	about	about	ADP
ajbmeb-1977	160	21	the	the	DET
ajbmeb-1977	160	22	outcomes	outcome	NOUN
ajbmeb-1977	160	23	of	of	ADP
ajbmeb-1977	160	24	past	past	NOUN
ajbmeb-1977	160	25	.	.	PUNCT
ajbmeb-1977	161	1	0.706	0.706	NUM
ajbmeb-1977	161	2	5	5	NUM
ajbmeb-1977	161	3	data	datum	NOUN
ajbmeb-1977	161	4	processing	processing	NOUN
ajbmeb-1977	161	5	caused	cause	VERB
ajbmeb-1977	161	6	the	the	DET
ajbmeb-1977	161	7	improvement	improvement	NOUN
ajbmeb-1977	161	8	of	of	ADP
ajbmeb-1977	161	9	the	the	DET
ajbmeb-1977	161	10	quality	quality	NOUN
ajbmeb-1977	161	11	of	of	ADP
ajbmeb-1977	161	12	the	the	DET
ajbmeb-1977	161	13	financial	financial	ADJ
ajbmeb-1977	161	14	reports	report	NOUN
ajbmeb-1977	161	15	and	and	CCONJ
ajbmeb-1977	161	16	facilitated	facilitate	VERB
ajbmeb-1977	161	17	the	the	DET
ajbmeb-1977	161	18	process	process	NOUN
ajbmeb-1977	161	19	of	of	ADP
ajbmeb-1977	161	20	the	the	DET
ajbmeb-1977	161	21	company	company	NOUN
ajbmeb-1977	161	22	’s	’s	PART
ajbmeb-1977	161	23	transactions	transaction	NOUN
ajbmeb-1977	161	24	.	.	PUNCT
ajbmeb-1977	162	1	0.724	0.724	NUM
ajbmeb-1977	162	2	6	6	NUM
ajbmeb-1977	162	3	the	the	DET
ajbmeb-1977	162	4	automated	automate	VERB
ajbmeb-1977	162	5	data	data	NOUN
ajbmeb-1977	162	6	collection	collection	NOUN
ajbmeb-1977	162	7	speed	speed	NOUN
ajbmeb-1977	162	8	up	up	ADP
ajbmeb-1977	162	9	the	the	DET
ajbmeb-1977	162	10	process	process	NOUN
ajbmeb-1977	162	11	to	to	PART
ajbmeb-1977	162	12	generate	generate	VERB
ajbmeb-1977	162	13	financial	financial	ADJ
ajbmeb-1977	162	14	statements	statement	NOUN
ajbmeb-1977	162	15	and	and	CCONJ
ajbmeb-1977	162	16	overcome	overcome	VERB
ajbmeb-1977	162	17	human	human	ADJ
ajbmeb-1977	162	18	weaknesses	weakness	NOUN
ajbmeb-1977	162	19	in	in	ADP
ajbmeb-1977	162	20	data	datum	NOUN
ajbmeb-1977	162	21	processing	processing	NOUN
ajbmeb-1977	162	22	.	.	PUNCT
ajbmeb-1977	163	1	0.712	0.712	NUM
ajbmeb-1977	163	2	5	5	NUM
ajbmeb-1977	163	3	american	american	ADJ
ajbmeb-1977	163	4	journal	journal	PROPN
ajbmeb-1977	163	5	of	of	ADP
ajbmeb-1977	163	6	business	business	NOUN
ajbmeb-1977	163	7	management	management	NOUN
ajbmeb-1977	163	8	,	,	PUNCT
ajbmeb-1977	163	9	economics	economic	NOUN
ajbmeb-1977	163	10	and	and	CCONJ
ajbmeb-1977	163	11	banking	banking	NOUN
ajbmeb-1977	163	12	volume	volume	NOUN
ajbmeb-1977	163	13	23	23	NUM
ajbmeb-1977	163	14	april	april	PROPN
ajbmeb-1977	163	15	2024	2024	NUM
ajbmeb-1977	163	16	p	p	NOUN
ajbmeb-1977	163	17	a	a	DET
ajbmeb-1977	163	18	g	g	NOUN
ajbmeb-1977	163	19	e	e	NOUN
ajbmeb-1977	163	20	|	|	ADV
ajbmeb-1977	163	21	10	10	NUM
ajbmeb-1977	163	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1977	163	23	table	table	NOUN
ajbmeb-1977	163	24	(	(	PUNCT
ajbmeb-1977	163	25	4	4	X
ajbmeb-1977	163	26	)	)	PUNCT
ajbmeb-1977	163	27	shows	show	VERB
ajbmeb-1977	163	28	correlations	correlation	NOUN
ajbmeb-1977	163	29	among	among	ADP
ajbmeb-1977	163	30	study	study	NOUN
ajbmeb-1977	163	31	variables	variable	NOUN
ajbmeb-1977	163	32	which	which	PRON
ajbmeb-1977	163	33	include	include	VERB
ajbmeb-1977	163	34	accounting	account	VERB
ajbmeb-1977	163	35	information	information	NOUN
ajbmeb-1977	163	36	systems	system	NOUN
ajbmeb-1977	163	37	as	as	ADP
ajbmeb-1977	163	38	control	control	NOUN
ajbmeb-1977	163	39	,	,	PUNCT
ajbmeb-1977	163	40	auditor	auditor	NOUN
ajbmeb-1977	163	41	,	,	PUNCT
ajbmeb-1977	163	42	and	and	CCONJ
ajbmeb-1977	163	43	smes	sme	NOUN
ajbmeb-1977	163	44	’	'	PUNCT
ajbmeb-1977	163	45	accounting	accounting	NOUN
ajbmeb-1977	163	46	practices	practice	NOUN
ajbmeb-1977	163	47	.	.	PUNCT
ajbmeb-1977	164	1	firstly	firstly	ADV
ajbmeb-1977	164	2	,	,	PUNCT
ajbmeb-1977	164	3	the	the	DET
ajbmeb-1977	164	4	correlation	correlation	NOUN
ajbmeb-1977	164	5	between	between	ADP
ajbmeb-1977	164	6	accounting	account	VERB
ajbmeb-1977	164	7	information	information	NOUN
ajbmeb-1977	164	8	system	system	NOUN
ajbmeb-1977	164	9	as	as	ADP
ajbmeb-1977	164	10	control	control	NOUN
ajbmeb-1977	164	11	,	,	PUNCT
ajbmeb-1977	164	12	auditor	auditor	NOUN
ajbmeb-1977	164	13	,	,	PUNCT
ajbmeb-1977	164	14	and	and	CCONJ
ajbmeb-1977	164	15	identification	identification	NOUN
ajbmeb-1977	164	16	and	and	CCONJ
ajbmeb-1977	164	17	recording	recording	NOUN
ajbmeb-1977	164	18	as	as	ADP
ajbmeb-1977	164	19	accounting	accounting	NOUN
ajbmeb-1977	164	20	practices	practice	NOUN
ajbmeb-1977	164	21	in	in	ADP
ajbmeb-1977	164	22	smes	sme	NOUN
ajbmeb-1977	164	23	is	be	AUX
ajbmeb-1977	164	24	(	(	PUNCT
ajbmeb-1977	164	25	0.270	0.270	NUM
ajbmeb-1977	164	26	)	)	PUNCT
ajbmeb-1977	164	27	which	which	PRON
ajbmeb-1977	164	28	shows	show	VERB
ajbmeb-1977	164	29	that	that	SCONJ
ajbmeb-1977	164	30	the	the	DET
ajbmeb-1977	164	31	accounting	accounting	NOUN
ajbmeb-1977	164	32	information	information	NOUN
ajbmeb-1977	164	33	system	system	NOUN
ajbmeb-1977	164	34	as	as	ADP
ajbmeb-1977	164	35	control	control	NOUN
ajbmeb-1977	164	36	,	,	PUNCT
ajbmeb-1977	164	37	auditor	auditor	NOUN
ajbmeb-1977	164	38	,	,	PUNCT
ajbmeb-1977	164	39	and	and	CCONJ
ajbmeb-1977	164	40	smes	smes	PROPN
ajbmeb-1977	164	41	accounting	accounting	NOUN
ajbmeb-1977	164	42	practices	practice	NOUN
ajbmeb-1977	164	43	are	be	AUX
ajbmeb-1977	164	44	correlated	correlate	VERB
ajbmeb-1977	164	45	positively	positively	ADV
ajbmeb-1977	164	46	,	,	PUNCT
ajbmeb-1977	164	47	even	even	ADV
ajbmeb-1977	164	48	though	though	SCONJ
ajbmeb-1977	164	49	it	it	PRON
ajbmeb-1977	164	50	is	be	AUX
ajbmeb-1977	164	51	weak	weak	ADJ
ajbmeb-1977	164	52	.	.	PUNCT
ajbmeb-1977	165	1	secondly	secondly	ADV
ajbmeb-1977	165	2	,	,	PUNCT
ajbmeb-1977	165	3	accounting	account	VERB
ajbmeb-1977	165	4	information	information	NOUN
ajbmeb-1977	165	5	systems	system	NOUN
ajbmeb-1977	165	6	as	as	ADP
ajbmeb-1977	165	7	control	control	NOUN
ajbmeb-1977	165	8	and	and	CCONJ
ajbmeb-1977	165	9	auditor	auditor	NOUN
ajbmeb-1977	165	10	,	,	PUNCT
ajbmeb-1977	165	11	and	and	CCONJ
ajbmeb-1977	165	12	smes	sme	NOUN
ajbmeb-1977	165	13	’	'	PUNCT
ajbmeb-1977	165	14	accounting	accounting	NOUN
ajbmeb-1977	165	15	practices	practice	NOUN
ajbmeb-1977	165	16	are	be	AUX
ajbmeb-1977	165	17	positively	positively	ADV
ajbmeb-1977	165	18	correlated	correlate	VERB
ajbmeb-1977	165	19	,	,	PUNCT
ajbmeb-1977	165	20	i.e.	i.e.	X
ajbmeb-1977	165	21	(	(	PUNCT
ajbmeb-1977	165	22	0.274	0.274	NUM
ajbmeb-1977	165	23	)	)	PUNCT
ajbmeb-1977	165	24	,	,	PUNCT
ajbmeb-1977	165	25	and	and	CCONJ
ajbmeb-1977	165	26	the	the	DET
ajbmeb-1977	165	27	significance	significance	NOUN
ajbmeb-1977	165	28	level	level	NOUN
ajbmeb-1977	165	29	is	be	AUX
ajbmeb-1977	165	30	high	high	ADJ
ajbmeb-1977	165	31	.	.	PUNCT
ajbmeb-1977	166	1	thirdly	thirdly	ADV
ajbmeb-1977	166	2	,	,	PUNCT
ajbmeb-1977	166	3	accounting	account	VERB
ajbmeb-1977	166	4	information	information	NOUN
ajbmeb-1977	166	5	systems	system	NOUN
ajbmeb-1977	166	6	as	as	ADP
ajbmeb-1977	166	7	control	control	NOUN
ajbmeb-1977	166	8	,	,	PUNCT
ajbmeb-1977	166	9	auditor	auditor	NOUN
ajbmeb-1977	166	10	,	,	PUNCT
ajbmeb-1977	166	11	and	and	CCONJ
ajbmeb-1977	166	12	smes	smes	PROPN
ajbmeb-1977	166	13	accounting	accounting	NOUN
ajbmeb-1977	166	14	practices	practice	NOUN
ajbmeb-1977	166	15	are	be	AUX
ajbmeb-1977	166	16	significantly	significantly	ADV
ajbmeb-1977	166	17	positively	positively	ADV
ajbmeb-1977	166	18	correlated	correlate	VERB
ajbmeb-1977	166	19	,	,	PUNCT
ajbmeb-1977	166	20	i.e.	i.e.	X
ajbmeb-1977	166	21	(	(	PUNCT
ajbmeb-1977	166	22	0.274	0.274	NUM
ajbmeb-1977	166	23	)	)	PUNCT
ajbmeb-1977	166	24	,	,	PUNCT
ajbmeb-1977	166	25	and	and	CCONJ
ajbmeb-1977	166	26	the	the	DET
ajbmeb-1977	166	27	significance	significance	NOUN
ajbmeb-1977	166	28	level	level	NOUN
ajbmeb-1977	166	29	is	be	AUX
ajbmeb-1977	166	30	high	high	ADJ
ajbmeb-1977	166	31	.	.	PUNCT
ajbmeb-1977	167	1	fourthly	fourthly	ADV
ajbmeb-1977	167	2	,	,	PUNCT
ajbmeb-1977	167	3	the	the	DET
ajbmeb-1977	167	4	correlation	correlation	NOUN
ajbmeb-1977	167	5	between	between	ADP
ajbmeb-1977	167	6	accounting	account	VERB
ajbmeb-1977	167	7	information	information	NOUN
ajbmeb-1977	167	8	system	system	NOUN
ajbmeb-1977	167	9	as	as	ADP
ajbmeb-1977	167	10	control	control	NOUN
ajbmeb-1977	167	11	,	,	PUNCT
ajbmeb-1977	167	12	auditor	auditor	NOUN
ajbmeb-1977	167	13	,	,	PUNCT
ajbmeb-1977	167	14	and	and	CCONJ
ajbmeb-1977	167	15	smes	smes	PROPN
ajbmeb-1977	167	16	accounting	accounting	NOUN
ajbmeb-1977	167	17	practices	practice	NOUN
ajbmeb-1977	167	18	is	be	AUX
ajbmeb-1977	167	19	(	(	PUNCT
ajbmeb-1977	167	20	0.270	0.270	NUM
ajbmeb-1977	167	21	)	)	PUNCT
ajbmeb-1977	167	22	,	,	PUNCT
ajbmeb-1977	167	23	which	which	PRON
ajbmeb-1977	167	24	shows	show	VERB
ajbmeb-1977	167	25	that	that	SCONJ
ajbmeb-1977	167	26	the	the	DET
ajbmeb-1977	167	27	accounting	accounting	NOUN
ajbmeb-1977	167	28	information	information	NOUN
ajbmeb-1977	167	29	system	system	NOUN
ajbmeb-1977	167	30	as	as	ADP
ajbmeb-1977	167	31	control	control	NOUN
ajbmeb-1977	167	32	,	,	PUNCT
ajbmeb-1977	167	33	auditor	auditor	NOUN
ajbmeb-1977	167	34	,	,	PUNCT
ajbmeb-1977	167	35	and	and	CCONJ
ajbmeb-1977	167	36	smes	smes	PROPN
ajbmeb-1977	167	37	accounting	accounting	NOUN
ajbmeb-1977	167	38	practices	practice	NOUN
ajbmeb-1977	167	39	are	be	AUX
ajbmeb-1977	167	40	related	relate	VERB
ajbmeb-1977	167	41	positively	positively	ADV
ajbmeb-1977	167	42	,	,	PUNCT
ajbmeb-1977	167	43	i.e.	i.e.	X
ajbmeb-1977	167	44	(	(	PUNCT
ajbmeb-1977	167	45	0.270	0.270	NUM
ajbmeb-1977	167	46	)	)	PUNCT
ajbmeb-1977	167	47	,	,	PUNCT
ajbmeb-1977	167	48	and	and	CCONJ
ajbmeb-1977	167	49	the	the	DET
ajbmeb-1977	167	50	significance	significance	NOUN
ajbmeb-1977	167	51	level	level	NOUN
ajbmeb-1977	167	52	is	be	AUX
ajbmeb-1977	167	53	high	high	ADJ
ajbmeb-1977	167	54	.	.	PUNCT
ajbmeb-1977	168	1	fifth	fifth	ADJ
ajbmeb-1977	168	2	,	,	PUNCT
ajbmeb-1977	168	3	correlation	correlation	NOUN
ajbmeb-1977	168	4	between	between	ADP
ajbmeb-1977	168	5	accounting	account	VERB
ajbmeb-1977	168	6	information	information	NOUN
ajbmeb-1977	168	7	system	system	NOUN
ajbmeb-1977	168	8	as	as	ADP
ajbmeb-1977	168	9	control	control	NOUN
ajbmeb-1977	168	10	,	,	PUNCT
ajbmeb-1977	168	11	auditor	auditor	NOUN
ajbmeb-1977	168	12	,	,	PUNCT
ajbmeb-1977	168	13	and	and	CCONJ
ajbmeb-1977	168	14	smes	smes	PROPN
ajbmeb-1977	168	15	accounting	accounting	NOUN
ajbmeb-1977	168	16	practices	practice	NOUN
ajbmeb-1977	168	17	is	be	AUX
ajbmeb-1977	168	18	(	(	PUNCT
ajbmeb-1977	168	19	0.268	0.268	NUM
ajbmeb-1977	168	20	)	)	PUNCT
ajbmeb-1977	168	21	which	which	PRON
ajbmeb-1977	168	22	shows	show	VERB
ajbmeb-1977	168	23	that	that	SCONJ
ajbmeb-1977	168	24	the	the	DET
ajbmeb-1977	168	25	accounting	accounting	NOUN
ajbmeb-1977	168	26	information	information	NOUN
ajbmeb-1977	168	27	system	system	NOUN
ajbmeb-1977	168	28	as	as	ADP
ajbmeb-1977	168	29	control	control	NOUN
ajbmeb-1977	168	30	,	,	PUNCT
ajbmeb-1977	168	31	auditor	auditor	NOUN
ajbmeb-1977	168	32	,	,	PUNCT
ajbmeb-1977	168	33	and	and	CCONJ
ajbmeb-1977	168	34	smes	smes	PROPN
ajbmeb-1977	168	35	accounting	accounting	NOUN
ajbmeb-1977	168	36	practices	practice	NOUN
ajbmeb-1977	168	37	are	be	AUX
ajbmeb-1977	168	38	correlated	correlate	VERB
ajbmeb-1977	168	39	positively	positively	ADV
ajbmeb-1977	168	40	,	,	PUNCT
ajbmeb-1977	168	41	i.e.	i.e.	X
ajbmeb-1977	168	42	(	(	PUNCT
ajbmeb-1977	168	43	0.268	0.268	NUM
ajbmeb-1977	168	44	)	)	PUNCT
ajbmeb-1977	168	45	,	,	PUNCT
ajbmeb-1977	168	46	and	and	CCONJ
ajbmeb-1977	168	47	the	the	DET
ajbmeb-1977	168	48	significance	significance	NOUN
ajbmeb-1977	168	49	is	be	AUX
ajbmeb-1977	168	50	high	high	ADJ
ajbmeb-1977	168	51	.	.	PUNCT
ajbmeb-1977	169	1	lastly	lastly	ADV
ajbmeb-1977	169	2	,	,	PUNCT
ajbmeb-1977	169	3	the	the	DET
ajbmeb-1977	169	4	correlation	correlation	NOUN
ajbmeb-1977	169	5	between	between	ADP
ajbmeb-1977	169	6	accounting	account	VERB
ajbmeb-1977	169	7	information	information	NOUN
ajbmeb-1977	169	8	system	system	NOUN
ajbmeb-1977	169	9	as	as	ADP
ajbmeb-1977	169	10	control	control	NOUN
ajbmeb-1977	169	11	,	,	PUNCT
ajbmeb-1977	169	12	auditor	auditor	NOUN
ajbmeb-1977	169	13	and	and	CCONJ
ajbmeb-1977	169	14	smes	smes	PROPN
ajbmeb-1977	169	15	accounting	accounting	NOUN
ajbmeb-1977	169	16	practices	practice	NOUN
ajbmeb-1977	169	17	is	be	AUX
ajbmeb-1977	169	18	(	(	PUNCT
ajbmeb-1977	169	19	0.270	0.270	NUM
ajbmeb-1977	169	20	)	)	PUNCT
ajbmeb-1977	169	21	which	which	PRON
ajbmeb-1977	169	22	shows	show	VERB
ajbmeb-1977	169	23	that	that	SCONJ
ajbmeb-1977	169	24	the	the	DET
ajbmeb-1977	169	25	accounting	accounting	NOUN
ajbmeb-1977	169	26	information	information	NOUN
ajbmeb-1977	169	27	system	system	NOUN
ajbmeb-1977	169	28	as	as	ADP
ajbmeb-1977	169	29	control	control	NOUN
ajbmeb-1977	169	30	,	,	PUNCT
ajbmeb-1977	169	31	auditor	auditor	NOUN
ajbmeb-1977	169	32	and	and	CCONJ
ajbmeb-1977	169	33	smes	smes	PROPN
ajbmeb-1977	169	34	accounting	accounting	NOUN
ajbmeb-1977	169	35	practices	practice	NOUN
ajbmeb-1977	169	36	are	be	AUX
ajbmeb-1977	169	37	correlated	correlate	VERB
ajbmeb-1977	169	38	positively	positively	ADV
ajbmeb-1977	169	39	,	,	PUNCT
ajbmeb-1977	169	40	even	even	ADV
ajbmeb-1977	169	41	though	though	SCONJ
ajbmeb-1977	169	42	the	the	DET
ajbmeb-1977	169	43	connection	connection	NOUN
ajbmeb-1977	169	44	is	be	AUX
ajbmeb-1977	169	45	weak	weak	ADJ
ajbmeb-1977	169	46	.	.	PUNCT
ajbmeb-1977	170	1	table	table	NOUN
ajbmeb-1977	170	2	4	4	NUM
ajbmeb-1977	170	3	:	:	PUNCT
ajbmeb-1977	170	4	correlations	correlation	VERB
ajbmeb-1977	170	5	independents	independent	NOUN
ajbmeb-1977	170	6	variables	variable	VERB
ajbmeb-1977	170	7	accounting	account	VERB
ajbmeb-1977	170	8	information	information	NOUN
ajbmeb-1977	170	9	system	system	NOUN
ajbmeb-1977	170	10	(	(	PUNCT
ajbmeb-1977	170	11	ais	ais	PROPN
ajbmeb-1977	170	12	)	)	PUNCT
ajbmeb-1977	170	13	1	1	NUM
ajbmeb-1977	170	14	.	.	X
ajbmeb-1977	170	15	identification	identification	NOUN
ajbmeb-1977	170	16	and	and	CCONJ
ajbmeb-1977	170	17	recording	recording	NOUN
ajbmeb-1977	170	18	as	as	ADP
ajbmeb-1977	170	19	accounting	accounting	NOUN
ajbmeb-1977	170	20	practices	practice	NOUN
ajbmeb-1977	170	21	in	in	ADP
ajbmeb-1977	170	22	smes	sme	NOUN
ajbmeb-1977	170	23	.	.	PUNCT
ajbmeb-1977	171	1	pearson	pearson	PROPN
ajbmeb-1977	171	2	correlation	correlation	PROPN
ajbmeb-1977	171	3	.270	.270	NUM
ajbmeb-1977	171	4	sig.(2	sig.(2	PROPN
ajbmeb-1977	171	5	-	-	PUNCT
ajbmeb-1977	171	6	tailed	tailed	ADJ
ajbmeb-1977	171	7	)	)	PUNCT
ajbmeb-1977	171	8	.000	.000	NUM
ajbmeb-1977	171	9	2	2	NUM
ajbmeb-1977	171	10	.	.	PUNCT
ajbmeb-1977	171	11	identification	identification	NOUN
ajbmeb-1977	171	12	and	and	CCONJ
ajbmeb-1977	171	13	recording	recording	NOUN
ajbmeb-1977	171	14	as	as	ADP
ajbmeb-1977	171	15	accounting	accounting	NOUN
ajbmeb-1977	171	16	practices	practice	NOUN
ajbmeb-1977	171	17	in	in	ADP
ajbmeb-1977	171	18	smes	sme	NOUN
ajbmeb-1977	171	19	.	.	PUNCT
ajbmeb-1977	172	1	pearson	pearson	PROPN
ajbmeb-1977	172	2	correlation	correlation	PROPN
ajbmeb-1977	172	3	.274	.274	NUM
ajbmeb-1977	172	4	sig.(2	sig.(2	NOUN
ajbmeb-1977	172	5	-	-	PUNCT
ajbmeb-1977	172	6	tailed	tail	VERB
ajbmeb-1977	172	7	)	)	PUNCT
ajbmeb-1977	172	8	.000	.000	NUM
ajbmeb-1977	172	9	3	3	X
ajbmeb-1977	172	10	.	.	PUNCT
ajbmeb-1977	172	11	posting	post	VERB
ajbmeb-1977	172	12	to	to	ADP
ajbmeb-1977	172	13	the	the	DET
ajbmeb-1977	172	14	ledger	ledger	NOUN
ajbmeb-1977	172	15	as	as	ADP
ajbmeb-1977	172	16	accounting	accounting	NOUN
ajbmeb-1977	172	17	practices	practice	NOUN
ajbmeb-1977	172	18	in	in	ADP
ajbmeb-1977	172	19	smes	sme	NOUN
ajbmeb-1977	172	20	.	.	PUNCT
ajbmeb-1977	173	1	pearson	pearson	PROPN
ajbmeb-1977	173	2	correlation	correlation	PROPN
ajbmeb-1977	173	3	.274	.274	NUM
ajbmeb-1977	173	4	sig.(2	sig.(2	NOUN
ajbmeb-1977	173	5	-	-	PUNCT
ajbmeb-1977	173	6	tailed	tail	VERB
ajbmeb-1977	173	7	)	)	PUNCT
ajbmeb-1977	173	8	.000	.000	NUM
ajbmeb-1977	173	9	4	4	X
ajbmeb-1977	173	10	.	.	PUNCT
ajbmeb-1977	173	11	extracting	extract	VERB
ajbmeb-1977	173	12	a	a	DET
ajbmeb-1977	173	13	trial	trial	NOUN
ajbmeb-1977	173	14	balance	balance	NOUN
ajbmeb-1977	173	15	as	as	ADP
ajbmeb-1977	173	16	accounting	accounting	NOUN
ajbmeb-1977	173	17	practices	practice	NOUN
ajbmeb-1977	173	18	in	in	ADP
ajbmeb-1977	173	19	smes	sme	NOUN
ajbmeb-1977	173	20	.	.	PUNCT
ajbmeb-1977	174	1	pearson	pearson	PROPN
ajbmeb-1977	174	2	correlation	correlation	PROPN
ajbmeb-1977	174	3	.270	.270	NUM
ajbmeb-1977	174	4	sig.(2	sig.(2	PROPN
ajbmeb-1977	174	5	-	-	PUNCT
ajbmeb-1977	174	6	tailed	tailed	ADJ
ajbmeb-1977	174	7	)	)	PUNCT
ajbmeb-1977	174	8	.000	.000	NUM
ajbmeb-1977	174	9	5	5	NUM
ajbmeb-1977	174	10	.	.	PUNCT
ajbmeb-1977	175	1	preparation	preparation	NOUN
ajbmeb-1977	175	2	of	of	ADP
ajbmeb-1977	175	3	income	income	NOUN
ajbmeb-1977	175	4	statement	statement	NOUN
ajbmeb-1977	175	5	as	as	ADP
ajbmeb-1977	175	6	accounting	accounting	NOUN
ajbmeb-1977	175	7	practices	practice	NOUN
ajbmeb-1977	175	8	in	in	ADP
ajbmeb-1977	175	9	smes	sme	NOUN
ajbmeb-1977	175	10	.	.	PUNCT
ajbmeb-1977	176	1	pearson	pearson	PROPN
ajbmeb-1977	176	2	correlation	correlation	PROPN
ajbmeb-1977	176	3	.268	.268	NUM
ajbmeb-1977	176	4	sig.(2	sig.(2	NOUN
ajbmeb-1977	176	5	-	-	PUNCT
ajbmeb-1977	176	6	tailed	tail	VERB
ajbmeb-1977	176	7	)	)	PUNCT
ajbmeb-1977	176	8	.000	.000	NUM
ajbmeb-1977	176	9	6	6	NUM
ajbmeb-1977	176	10	.	.	PUNCT
ajbmeb-1977	177	1	preparation	preparation	NOUN
ajbmeb-1977	177	2	of	of	ADP
ajbmeb-1977	177	3	position	position	NOUN
ajbmeb-1977	177	4	statement	statement	NOUN
ajbmeb-1977	177	5	(	(	PUNCT
ajbmeb-1977	177	6	balance	balance	NOUN
ajbmeb-1977	177	7	sheet	sheet	NOUN
ajbmeb-1977	177	8	)	)	PUNCT
ajbmeb-1977	177	9	as	as	ADP
ajbmeb-1977	177	10	accounting	accounting	NOUN
ajbmeb-1977	177	11	practices	practice	NOUN
ajbmeb-1977	177	12	in	in	ADP
ajbmeb-1977	177	13	smes	sme	NOUN
ajbmeb-1977	177	14	.	.	PUNCT
ajbmeb-1977	178	1	pearson	pearson	PROPN
ajbmeb-1977	178	2	correlation	correlation	PROPN
ajbmeb-1977	178	3	.270	.270	NUM
ajbmeb-1977	178	4	sig.(2	sig.(2	PROPN
ajbmeb-1977	178	5	-	-	PUNCT
ajbmeb-1977	178	6	tailed	tailed	ADJ
ajbmeb-1977	178	7	)	)	PUNCT
ajbmeb-1977	178	8	.000	.000	NUM
ajbmeb-1977	178	9	table	table	NOUN
ajbmeb-1977	178	10	5	5	NUM
ajbmeb-1977	178	11	presents	present	VERB
ajbmeb-1977	178	12	the	the	DET
ajbmeb-1977	178	13	variation	variation	NOUN
ajbmeb-1977	178	14	in	in	ADP
ajbmeb-1977	178	15	smes	sme	NOUN
ajbmeb-1977	178	16	'	'	PART
ajbmeb-1977	178	17	accounting	accounting	NOUN
ajbmeb-1977	178	18	practices	practice	NOUN
ajbmeb-1977	178	19	as	as	SCONJ
ajbmeb-1977	178	20	shown	show	VERB
ajbmeb-1977	178	21	by	by	ADP
ajbmeb-1977	178	22	the	the	DET
ajbmeb-1977	178	23	r	r	NOUN
ajbmeb-1977	178	24	-	-	PUNCT
ajbmeb-1977	178	25	square	square	ADJ
ajbmeb-1977	178	26	accounting	accounting	NOUN
ajbmeb-1977	178	27	information	information	NOUN
ajbmeb-1977	178	28	system	system	NOUN
ajbmeb-1977	178	29	as	as	ADP
ajbmeb-1977	178	30	the	the	DET
ajbmeb-1977	178	31	control	control	NOUN
ajbmeb-1977	178	32	and	and	CCONJ
ajbmeb-1977	178	33	auditor	auditor	NOUN
ajbmeb-1977	178	34	.	.	PUNCT
ajbmeb-1977	179	1	the	the	DET
ajbmeb-1977	179	2	value	value	NOUN
ajbmeb-1977	179	3	of	of	ADP
ajbmeb-1977	179	4	r	r	NOUN
ajbmeb-1977	179	5	is	be	AUX
ajbmeb-1977	179	6	0.287	0.287	NUM
ajbmeb-1977	179	7	,	,	PUNCT
ajbmeb-1977	179	8	which	which	PRON
ajbmeb-1977	179	9	explains	explain	VERB
ajbmeb-1977	179	10	the	the	DET
ajbmeb-1977	179	11	cumulative	cumulative	ADJ
ajbmeb-1977	179	12	relationship	relationship	NOUN
ajbmeb-1977	179	13	of	of	ADP
ajbmeb-1977	179	14	accounting	accounting	NOUN
ajbmeb-1977	179	15	information	information	NOUN
ajbmeb-1977	179	16	systems	system	NOUN
ajbmeb-1977	179	17	as	as	ADP
ajbmeb-1977	179	18	control	control	NOUN
ajbmeb-1977	179	19	,	,	PUNCT
ajbmeb-1977	179	20	auditor	auditor	NOUN
ajbmeb-1977	179	21	,	,	PUNCT
ajbmeb-1977	179	22	and	and	CCONJ
ajbmeb-1977	179	23	sme	sme	ADJ
ajbmeb-1977	179	24	accounting	accounting	NOUN
ajbmeb-1977	179	25	practices	practice	NOUN
ajbmeb-1977	179	26	.	.	PUNCT
ajbmeb-1977	180	1	also	also	ADV
ajbmeb-1977	180	2	,	,	PUNCT
ajbmeb-1977	180	3	the	the	DET
ajbmeb-1977	180	4	table	table	NOUN
ajbmeb-1977	180	5	shows	show	VERB
ajbmeb-1977	180	6	a	a	DET
ajbmeb-1977	180	7	9	9	NUM
ajbmeb-1977	180	8	%	%	NOUN
ajbmeb-1977	180	9	variation	variation	NOUN
ajbmeb-1977	180	10	in	in	ADP
ajbmeb-1977	180	11	smes	sme	NOUN
ajbmeb-1977	180	12	'	'	PART
ajbmeb-1977	180	13	accounting	accounting	NOUN
ajbmeb-1977	180	14	practices	practice	NOUN
ajbmeb-1977	180	15	due	due	ADJ
ajbmeb-1977	180	16	to	to	ADP
ajbmeb-1977	180	17	accounting	account	VERB
ajbmeb-1977	180	18	information	information	NOUN
ajbmeb-1977	180	19	american	american	PROPN
ajbmeb-1977	180	20	journal	journal	PROPN
ajbmeb-1977	180	21	of	of	ADP
ajbmeb-1977	180	22	business	business	NOUN
ajbmeb-1977	180	23	management	management	NOUN
ajbmeb-1977	180	24	,	,	PUNCT
ajbmeb-1977	180	25	economics	economic	NOUN
ajbmeb-1977	180	26	and	and	CCONJ
ajbmeb-1977	180	27	banking	banking	NOUN
ajbmeb-1977	180	28	volume	volume	NOUN
ajbmeb-1977	180	29	23	23	NUM
ajbmeb-1977	180	30	april	april	PROPN
ajbmeb-1977	180	31	2024	2024	NUM
ajbmeb-1977	180	32	p	p	NOUN
ajbmeb-1977	180	33	a	a	DET
ajbmeb-1977	180	34	g	g	NOUN
ajbmeb-1977	180	35	e	e	NOUN
ajbmeb-1977	180	36	|	|	ADV
ajbmeb-1977	180	37	11	11	NUM
ajbmeb-1977	180	38	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1977	180	39	systems	system	NOUN
ajbmeb-1977	180	40	as	as	ADP
ajbmeb-1977	180	41	control	control	NOUN
ajbmeb-1977	180	42	and	and	CCONJ
ajbmeb-1977	180	43	auditor	auditor	NOUN
ajbmeb-1977	180	44	.	.	PUNCT
ajbmeb-1977	181	1	the	the	DET
ajbmeb-1977	181	2	value	value	NOUN
ajbmeb-1977	181	3	of	of	ADP
ajbmeb-1977	181	4	the	the	DET
ajbmeb-1977	181	5	f	f	NOUN
ajbmeb-1977	181	6	-	-	PUNCT
ajbmeb-1977	181	7	test	test	NOUN
ajbmeb-1977	181	8	is	be	AUX
ajbmeb-1977	181	9	(	(	PUNCT
ajbmeb-1977	181	10	5.744	5.744	NUM
ajbmeb-1977	181	11	)	)	PUNCT
ajbmeb-1977	181	12	,	,	PUNCT
ajbmeb-1977	181	13	which	which	PRON
ajbmeb-1977	181	14	identifies	identify	VERB
ajbmeb-1977	181	15	the	the	DET
ajbmeb-1977	181	16	fitness	fitness	NOUN
ajbmeb-1977	181	17	of	of	ADP
ajbmeb-1977	181	18	the	the	DET
ajbmeb-1977	181	19	model	model	NOUN
ajbmeb-1977	181	20	with	with	ADP
ajbmeb-1977	181	21	a	a	DET
ajbmeb-1977	181	22	p	p	NOUN
ajbmeb-1977	181	23	-	-	PUNCT
ajbmeb-1977	181	24	value	value	NOUN
ajbmeb-1977	181	25	less	less	ADJ
ajbmeb-1977	181	26	than	than	ADP
ajbmeb-1977	181	27	.05	.05	NUM
ajbmeb-1977	181	28	,	,	PUNCT
ajbmeb-1977	181	29	i.e.	i.e.	X
ajbmeb-1977	181	30	,	,	PUNCT
ajbmeb-1977	181	31	0.002	0.002	NUM
ajbmeb-1977	181	32	,	,	PUNCT
ajbmeb-1977	181	33	showing	show	VERB
ajbmeb-1977	181	34	that	that	SCONJ
ajbmeb-1977	181	35	the	the	DET
ajbmeb-1977	181	36	model	model	NOUN
ajbmeb-1977	181	37	fit	fit	NOUN
ajbmeb-1977	181	38	is	be	AUX
ajbmeb-1977	181	39	significant	significant	ADJ
ajbmeb-1977	181	40	.	.	PUNCT
ajbmeb-1977	182	1	table	table	NOUN
ajbmeb-1977	182	2	(	(	PUNCT
ajbmeb-1977	182	3	5	5	NUM
ajbmeb-1977	182	4	)	)	PUNCT
ajbmeb-1977	182	5	model	model	NOUN
ajbmeb-1977	182	6	summary	summary	NOUN
ajbmeb-1977	182	7	r	r	NOUN
ajbmeb-1977	182	8	-	-	PUNCT
ajbmeb-1977	182	9	value	value	NOUN
ajbmeb-1977	182	10	.287	.287	NUM
ajbmeb-1977	182	11	r	r	NOUN
ajbmeb-1977	182	12	square	square	ADJ
ajbmeb-1977	182	13	value	value	NOUN
ajbmeb-1977	182	14	0.09	0.09	NUM
ajbmeb-1977	182	15	adjusted	adjust	VERB
ajbmeb-1977	182	16	r	r	NOUN
ajbmeb-1977	182	17	squared	square	VERB
ajbmeb-1977	182	18	0.070	0.070	NUM
ajbmeb-1977	182	19	f	f	PROPN
ajbmeb-1977	182	20	value	value	NOUN
ajbmeb-1977	182	21	5.744	5.744	NUM
ajbmeb-1977	182	22	significance	significance	NOUN
ajbmeb-1977	182	23	value	value	NOUN
ajbmeb-1977	182	24	.002	.002	NUM
ajbmeb-1977	182	25	table	table	NOUN
ajbmeb-1977	182	26	(	(	PUNCT
ajbmeb-1977	182	27	5	5	NUM
ajbmeb-1977	182	28	)	)	PUNCT
ajbmeb-1977	182	29	r	r	NOUN
ajbmeb-1977	182	30	-	-	PUNCT
ajbmeb-1977	182	31	square	square	NOUN
ajbmeb-1977	182	32	presents	present	VERB
ajbmeb-1977	182	33	the	the	DET
ajbmeb-1977	182	34	variation	variation	NOUN
ajbmeb-1977	182	35	in	in	ADP
ajbmeb-1977	182	36	smes	sme	NOUN
ajbmeb-1977	182	37	'	'	PART
ajbmeb-1977	182	38	accounting	accounting	NOUN
ajbmeb-1977	182	39	practices	practice	NOUN
ajbmeb-1977	182	40	due	due	ADJ
ajbmeb-1977	182	41	to	to	ADP
ajbmeb-1977	182	42	accounting	account	VERB
ajbmeb-1977	182	43	information	information	NOUN
ajbmeb-1977	182	44	systems	system	NOUN
ajbmeb-1977	182	45	as	as	ADP
ajbmeb-1977	182	46	control	control	NOUN
ajbmeb-1977	182	47	and	and	CCONJ
ajbmeb-1977	182	48	auditor	auditor	NOUN
ajbmeb-1977	182	49	.	.	PUNCT
ajbmeb-1977	183	1	r	r	NOUN
ajbmeb-1977	183	2	is	be	AUX
ajbmeb-1977	183	3	valued	value	VERB
ajbmeb-1977	183	4	at	at	ADP
ajbmeb-1977	183	5	0.287	0.287	NUM
ajbmeb-1977	183	6	,	,	PUNCT
ajbmeb-1977	183	7	which	which	PRON
ajbmeb-1977	183	8	denotes	denote	VERB
ajbmeb-1977	183	9	the	the	DET
ajbmeb-1977	183	10	aggregate	aggregate	ADJ
ajbmeb-1977	183	11	connection	connection	NOUN
ajbmeb-1977	183	12	between	between	ADP
ajbmeb-1977	183	13	ais	ais	PROPN
ajbmeb-1977	183	14	as	as	ADP
ajbmeb-1977	183	15	control	control	NOUN
ajbmeb-1977	183	16	and	and	CCONJ
ajbmeb-1977	183	17	auditor	auditor	NOUN
ajbmeb-1977	183	18	and	and	CCONJ
ajbmeb-1977	183	19	smes	sme	NOUN
ajbmeb-1977	183	20	'	'	PART
ajbmeb-1977	183	21	accounting	accounting	NOUN
ajbmeb-1977	183	22	practices	practice	NOUN
ajbmeb-1977	183	23	.	.	PUNCT
ajbmeb-1977	184	1	also	also	ADV
ajbmeb-1977	184	2	,	,	PUNCT
ajbmeb-1977	184	3	the	the	DET
ajbmeb-1977	184	4	table	table	NOUN
ajbmeb-1977	184	5	shows	show	VERB
ajbmeb-1977	184	6	that	that	SCONJ
ajbmeb-1977	184	7	there	there	PRON
ajbmeb-1977	184	8	is	be	VERB
ajbmeb-1977	184	9	a	a	DET
ajbmeb-1977	184	10	9	9	NUM
ajbmeb-1977	184	11	%	%	NOUN
ajbmeb-1977	184	12	variation	variation	NOUN
ajbmeb-1977	184	13	in	in	ADP
ajbmeb-1977	184	14	smes	sme	NOUN
ajbmeb-1977	184	15	'	'	PART
ajbmeb-1977	184	16	accounting	accounting	NOUN
ajbmeb-1977	184	17	practices	practice	NOUN
ajbmeb-1977	184	18	due	due	ADJ
ajbmeb-1977	184	19	to	to	ADP
ajbmeb-1977	184	20	accounting	account	VERB
ajbmeb-1977	184	21	information	information	NOUN
ajbmeb-1977	184	22	systems	system	NOUN
ajbmeb-1977	184	23	as	as	ADP
ajbmeb-1977	184	24	control	control	NOUN
ajbmeb-1977	184	25	and	and	CCONJ
ajbmeb-1977	184	26	auditor	auditor	NOUN
ajbmeb-1977	184	27	.	.	PUNCT
ajbmeb-1977	185	1	the	the	DET
ajbmeb-1977	185	2	model	model	NOUN
ajbmeb-1977	185	3	fit	fit	NOUN
ajbmeb-1977	185	4	is	be	AUX
ajbmeb-1977	185	5	significant	significant	ADJ
ajbmeb-1977	185	6	,	,	PUNCT
ajbmeb-1977	185	7	as	as	SCONJ
ajbmeb-1977	185	8	indicated	indicate	VERB
ajbmeb-1977	185	9	by	by	ADP
ajbmeb-1977	185	10	the	the	DET
ajbmeb-1977	185	11	f	f	NOUN
ajbmeb-1977	185	12	-	-	PUNCT
ajbmeb-1977	185	13	test	test	NOUN
ajbmeb-1977	185	14	value	value	NOUN
ajbmeb-1977	185	15	of	of	ADP
ajbmeb-1977	185	16	(	(	PUNCT
ajbmeb-1977	185	17	5.744	5.744	NUM
ajbmeb-1977	185	18	)	)	PUNCT
ajbmeb-1977	185	19	,	,	PUNCT
ajbmeb-1977	185	20	which	which	PRON
ajbmeb-1977	185	21	finds	find	VERB
ajbmeb-1977	185	22	the	the	DET
ajbmeb-1977	185	23	model	model	NOUN
ajbmeb-1977	185	24	's	's	PART
ajbmeb-1977	185	25	fitness	fitness	NOUN
ajbmeb-1977	185	26	with	with	ADP
ajbmeb-1977	185	27	a	a	DET
ajbmeb-1977	185	28	p	p	NOUN
ajbmeb-1977	185	29	-	-	PUNCT
ajbmeb-1977	185	30	value	value	NOUN
ajbmeb-1977	185	31	less	less	ADJ
ajbmeb-1977	185	32	than	than	ADP
ajbmeb-1977	185	33	.05	.05	NUM
ajbmeb-1977	185	34	,	,	PUNCT
ajbmeb-1977	185	35	or	or	CCONJ
ajbmeb-1977	185	36	0.002	0.002	NUM
ajbmeb-1977	185	37	.	.	PUNCT
ajbmeb-1977	186	1	table	table	NOUN
ajbmeb-1977	186	2	(	(	PUNCT
ajbmeb-1977	186	3	6	6	NUM
ajbmeb-1977	186	4	)	)	PUNCT
ajbmeb-1977	186	5	regression	regression	NOUN
ajbmeb-1977	186	6	coefficients	coefficient	NOUN
ajbmeb-1977	186	7	coefficients	coefficient	NOUN
ajbmeb-1977	186	8	model	model	NOUN
ajbmeb-1977	186	9	unstandardized	unstandardized	ADJ
ajbmeb-1977	186	10	coefficients	coefficient	NOUN
ajbmeb-1977	186	11	standardized	standardize	VERB
ajbmeb-1977	186	12	coefficients	coefficient	NOUN
ajbmeb-1977	186	13	t	t	PROPN
ajbmeb-1977	186	14	sig	sig	PROPN
ajbmeb-1977	186	15	.	.	PUNCT
ajbmeb-1977	187	1	b	b	X
ajbmeb-1977	187	2	std	std	X
ajbmeb-1977	187	3	.	.	PUNCT
ajbmeb-1977	188	1	beta	beta	ADJ
ajbmeb-1977	188	2	constant	constant	ADJ
ajbmeb-1977	188	3	1.910	1.910	NUM
ajbmeb-1977	188	4	.391	.391	NUM
ajbmeb-1977	188	5	4.906	4.906	NUM
ajbmeb-1977	188	6	.000	.000	NUM
ajbmeb-1977	188	7	1	1	NUM
ajbmeb-1977	188	8	.	.	PUNCT
ajbmeb-1977	188	9	identification	identification	NOUN
ajbmeb-1977	188	10	and	and	CCONJ
ajbmeb-1977	188	11	recording	recording	NOUN
ajbmeb-1977	188	12	as	as	ADP
ajbmeb-1977	188	13	accounting	accounting	NOUN
ajbmeb-1977	188	14	practices	practice	NOUN
ajbmeb-1977	188	15	in	in	ADP
ajbmeb-1977	188	16	smes	sme	NOUN
ajbmeb-1977	188	17	.	.	PUNCT
ajbmeb-1977	188	18	.089	.089	PROPN
ajbmeb-1977	188	19	.087	.087	NUM
ajbmeb-1977	188	20	.074	.074	NUM
ajbmeb-1977	188	21	1.025	1.025	NUM
ajbmeb-1977	188	22	.312	.312	NUM
ajbmeb-1977	188	23	2	2	NUM
ajbmeb-1977	188	24	.	.	PUNCT
ajbmeb-1977	188	25	identification	identification	NOUN
ajbmeb-1977	188	26	and	and	CCONJ
ajbmeb-1977	188	27	recording	recording	NOUN
ajbmeb-1977	188	28	as	as	ADP
ajbmeb-1977	188	29	accounting	accounting	NOUN
ajbmeb-1977	188	30	practices	practice	NOUN
ajbmeb-1977	188	31	in	in	ADP
ajbmeb-1977	188	32	smes	sme	NOUN
ajbmeb-1977	188	33	.	.	PUNCT
ajbmeb-1977	189	1	.295	.295	NUM
ajbmeb-1977	189	2	.089	.089	NUM
ajbmeb-1977	189	3	.0249	.0249	PROPN
ajbmeb-1977	189	4	3.544	3.544	NUM
ajbmeb-1977	189	5	.001	.001	NUM
ajbmeb-1977	189	6	3	3	NUM
ajbmeb-1977	189	7	.	.	PUNCT
ajbmeb-1977	190	1	posting	post	VERB
ajbmeb-1977	190	2	to	to	ADP
ajbmeb-1977	190	3	the	the	DET
ajbmeb-1977	190	4	ledger	ledger	NOUN
ajbmeb-1977	190	5	as	as	ADP
ajbmeb-1977	190	6	accounting	accounting	NOUN
ajbmeb-1977	190	7	practices	practice	NOUN
ajbmeb-1977	190	8	in	in	ADP
ajbmeb-1977	190	9	smes	sme	NOUN
ajbmeb-1977	190	10	.	.	PUNCT
ajbmeb-1977	191	1	.294	.294	NUM
ajbmeb-1977	191	2	.088	.088	NUM
ajbmeb-1977	192	1	.0247	.0247	NUM
ajbmeb-1977	192	2	3.542	3.542	NUM
ajbmeb-1977	192	3	.001	.001	NUM
ajbmeb-1977	192	4	4	4	NUM
ajbmeb-1977	192	5	.	.	PUNCT
ajbmeb-1977	193	1	extracting	extract	VERB
ajbmeb-1977	193	2	a	a	DET
ajbmeb-1977	193	3	trial	trial	NOUN
ajbmeb-1977	193	4	balance	balance	NOUN
ajbmeb-1977	193	5	as	as	ADP
ajbmeb-1977	193	6	accounting	accounting	NOUN
ajbmeb-1977	193	7	practices	practice	NOUN
ajbmeb-1977	193	8	in	in	ADP
ajbmeb-1977	193	9	smes	sme	NOUN
ajbmeb-1977	193	10	.	.	PUNCT
ajbmeb-1977	193	11	.088	.088	NUM
ajbmeb-1977	194	1	.087	.087	NUM
ajbmeb-1977	194	2	.075	.075	NUM
ajbmeb-1977	194	3	1.024	1.024	NUM
ajbmeb-1977	194	4	.311	.311	NUM
ajbmeb-1977	194	5	5	5	NUM
ajbmeb-1977	194	6	.	.	PUNCT
ajbmeb-1977	195	1	preparation	preparation	NOUN
ajbmeb-1977	195	2	of	of	ADP
ajbmeb-1977	195	3	income	income	NOUN
ajbmeb-1977	195	4	statement	statement	NOUN
ajbmeb-1977	195	5	as	as	ADP
ajbmeb-1977	195	6	accounting	accounting	NOUN
ajbmeb-1977	195	7	practices	practice	NOUN
ajbmeb-1977	195	8	in	in	ADP
ajbmeb-1977	195	9	smes	sme	NOUN
ajbmeb-1977	195	10	.	.	PUNCT
ajbmeb-1977	196	1	.027	.027	NUM
ajbmeb-1977	196	2	.069	.069	NUM
ajbmeb-1977	196	3	.251	.251	NUM
ajbmeb-1977	196	4	.387	.387	NUM
ajbmeb-1977	196	5	.698	.698	NUM
ajbmeb-1977	196	6	6	6	NUM
ajbmeb-1977	196	7	.	.	PUNCT
ajbmeb-1977	197	1	preparation	preparation	NOUN
ajbmeb-1977	197	2	of	of	ADP
ajbmeb-1977	197	3	position	position	NOUN
ajbmeb-1977	197	4	statement	statement	NOUN
ajbmeb-1977	197	5	(	(	PUNCT
ajbmeb-1977	197	6	balance	balance	NOUN
ajbmeb-1977	197	7	sheet	sheet	NOUN
ajbmeb-1977	197	8	)	)	PUNCT
ajbmeb-1977	197	9	as	as	ADP
ajbmeb-1977	197	10	accounting	accounting	NOUN
ajbmeb-1977	197	11	practices	practice	NOUN
ajbmeb-1977	197	12	in	in	ADP
ajbmeb-1977	197	13	smes	sme	NOUN
ajbmeb-1977	197	14	.	.	PUNCT
ajbmeb-1977	197	15	.089	.089	PROPN
ajbmeb-1977	197	16	.086	.086	NUM
ajbmeb-1977	197	17	.073	.073	NUM
ajbmeb-1977	197	18	1.026	1.026	NUM
ajbmeb-1977	197	19	.313	.313	NUM
ajbmeb-1977	197	20	table	table	NOUN
ajbmeb-1977	197	21	(	(	PUNCT
ajbmeb-1977	197	22	6	6	NUM
ajbmeb-1977	197	23	)	)	PUNCT
ajbmeb-1977	197	24	displays	display	VERB
ajbmeb-1977	197	25	the	the	DET
ajbmeb-1977	197	26	regression	regression	NOUN
ajbmeb-1977	197	27	coefficients	coefficient	NOUN
ajbmeb-1977	197	28	of	of	ADP
ajbmeb-1977	197	29	the	the	DET
ajbmeb-1977	197	30	coefficient	coefficient	NOUN
ajbmeb-1977	197	31	that	that	PRON
ajbmeb-1977	197	32	show	show	VERB
ajbmeb-1977	197	33	the	the	DET
ajbmeb-1977	197	34	‘	'	PUNCT
ajbmeb-1977	197	35	beta	beta	NOUN
ajbmeb-1977	197	36	’	'	PUNCT
ajbmeb-1977	197	37	value	value	NOUN
ajbmeb-1977	197	38	and	and	CCONJ
ajbmeb-1977	197	39	the	the	DET
ajbmeb-1977	197	40	average	average	NOUN
ajbmeb-1977	197	41	of	of	ADP
ajbmeb-1977	197	42	the	the	DET
ajbmeb-1977	197	43	accounting	accounting	NOUN
ajbmeb-1977	197	44	practices	practice	NOUN
ajbmeb-1977	197	45	of	of	ADP
ajbmeb-1977	197	46	smes	sme	NOUN
ajbmeb-1977	197	47	,	,	PUNCT
ajbmeb-1977	197	48	a=	a=	X
ajbmeb-1977	197	49	(	(	PUNCT
ajbmeb-1977	197	50	1.910	1.910	NUM
ajbmeb-1977	197	51	)	)	PUNCT
ajbmeb-1977	197	52	.	.	PUNCT
ajbmeb-1977	198	1	it	it	PRON
ajbmeb-1977	198	2	indicates	indicate	VERB
ajbmeb-1977	198	3	that	that	SCONJ
ajbmeb-1977	198	4	an	an	DET
ajbmeb-1977	198	5	increment	increment	NOUN
ajbmeb-1977	198	6	of	of	ADP
ajbmeb-1977	198	7	a	a	DET
ajbmeb-1977	198	8	unit	unit	NOUN
ajbmeb-1977	198	9	in	in	ADP
ajbmeb-1977	198	10	ais	ais	PROPN
ajbmeb-1977	198	11	will	will	AUX
ajbmeb-1977	198	12	result	result	VERB
ajbmeb-1977	198	13	in	in	ADP
ajbmeb-1977	198	14	an	an	DET
ajbmeb-1977	198	15	increment	increment	NOUN
ajbmeb-1977	198	16	of	of	ADP
ajbmeb-1977	198	17	(	(	PUNCT
ajbmeb-1977	198	18	.089	.089	NUM
ajbmeb-1977	198	19	)	)	PUNCT
ajbmeb-1977	198	20	in	in	ADP
ajbmeb-1977	198	21	the	the	DET
ajbmeb-1977	198	22	identification	identification	NOUN
ajbmeb-1977	198	23	and	and	CCONJ
ajbmeb-1977	198	24	recording	recording	NOUN
ajbmeb-1977	198	25	of	of	ADP
ajbmeb-1977	198	26	accounting	accounting	NOUN
ajbmeb-1977	198	27	practices	practice	NOUN
ajbmeb-1977	198	28	in	in	ADP
ajbmeb-1977	198	29	smes	sme	NOUN
ajbmeb-1977	198	30	;	;	PUNCT
ajbmeb-1977	198	31	the	the	DET
ajbmeb-1977	198	32	value	value	NOUN
ajbmeb-1977	198	33	of	of	ADP
ajbmeb-1977	198	34	"	"	PUNCT
ajbmeb-1977	198	35	beta	beta	NOUN
ajbmeb-1977	198	36	"	"	PUNCT
ajbmeb-1977	198	37	is	be	AUX
ajbmeb-1977	198	38	(	(	PUNCT
ajbmeb-1977	198	39	.295	.295	NUM
ajbmeb-1977	198	40	)	)	PUNCT
ajbmeb-1977	198	41	in	in	ADP
ajbmeb-1977	198	42	the	the	DET
ajbmeb-1977	198	43	identification	identification	NOUN
ajbmeb-1977	198	44	and	and	CCONJ
ajbmeb-1977	198	45	recording	recording	NOUN
ajbmeb-1977	198	46	of	of	ADP
ajbmeb-1977	198	47	accounting	accounting	NOUN
ajbmeb-1977	198	48	practices	practice	NOUN
ajbmeb-1977	198	49	in	in	ADP
ajbmeb-1977	198	50	smes	sme	NOUN
ajbmeb-1977	198	51	;	;	PUNCT
ajbmeb-1977	198	52	and	and	CCONJ
ajbmeb-1977	198	53	the	the	DET
ajbmeb-1977	198	54	value	value	NOUN
ajbmeb-1977	198	55	of	of	ADP
ajbmeb-1977	198	56	"	"	PUNCT
ajbmeb-1977	198	57	beta	beta	NOUN
ajbmeb-1977	198	58	"	"	PUNCT
ajbmeb-1977	198	59	is	be	AUX
ajbmeb-1977	198	60	(	(	PUNCT
ajbmeb-1977	198	61	.294	.294	NUM
ajbmeb-1977	198	62	)	)	PUNCT
ajbmeb-1977	198	63	in	in	ADP
ajbmeb-1977	198	64	the	the	DET
ajbmeb-1977	198	65	posting	posting	NOUN
ajbmeb-1977	198	66	of	of	ADP
ajbmeb-1977	198	67	a	a	DET
ajbmeb-1977	198	68	unit	unit	NOUN
ajbmeb-1977	198	69	increase	increase	NOUN
ajbmeb-1977	198	70	in	in	ADP
ajbmeb-1977	198	71	ais	ais	PROPN
ajbmeb-1977	198	72	to	to	ADP
ajbmeb-1977	198	73	the	the	DET
ajbmeb-1977	198	74	ledger	ledger	NOUN
ajbmeb-1977	198	75	as	as	ADP
ajbmeb-1977	198	76	accounting	accounting	NOUN
ajbmeb-1977	198	77	practices	practice	NOUN
ajbmeb-1977	198	78	in	in	ADP
ajbmeb-1977	198	79	smes	sme	NOUN
ajbmeb-1977	198	80	.	.	PUNCT
ajbmeb-1977	199	1	the	the	DET
ajbmeb-1977	199	2	value	value	NOUN
ajbmeb-1977	199	3	of	of	ADP
ajbmeb-1977	199	4	"	"	PUNCT
ajbmeb-1977	199	5	beta	beta	NOUN
ajbmeb-1977	199	6	"	"	PUNCT
ajbmeb-1977	199	7	is	be	AUX
ajbmeb-1977	199	8	.089	.089	NUM
ajbmeb-1977	199	9	,	,	PUNCT
ajbmeb-1977	199	10	indicating	indicate	VERB
ajbmeb-1977	199	11	that	that	SCONJ
ajbmeb-1977	199	12	an	an	DET
ajbmeb-1977	199	13	increase	increase	NOUN
ajbmeb-1977	199	14	of	of	ADP
ajbmeb-1977	199	15	a	a	DET
ajbmeb-1977	199	16	unit	unit	NOUN
ajbmeb-1977	199	17	in	in	ADP
ajbmeb-1977	199	18	ais	ais	PROPN
ajbmeb-1977	199	19	will	will	AUX
ajbmeb-1977	199	20	lead	lead	VERB
ajbmeb-1977	199	21	to	to	ADP
ajbmeb-1977	199	22	an	an	DET
ajbmeb-1977	199	23	increment	increment	NOUN
ajbmeb-1977	199	24	of	of	ADP
ajbmeb-1977	199	25	(	(	PUNCT
ajbmeb-1977	199	26	.089	.089	NUM
ajbmeb-1977	199	27	)	)	PUNCT
ajbmeb-1977	199	28	units	unit	NOUN
ajbmeb-1977	199	29	in	in	ADP
ajbmeb-1977	199	30	trial	trial	NOUN
ajbmeb-1977	199	31	balance	balance	NOUN
ajbmeb-1977	199	32	extraction	extraction	NOUN
ajbmeb-1977	199	33	when	when	SCONJ
ajbmeb-1977	199	34	it	it	PRON
ajbmeb-1977	199	35	comes	come	VERB
ajbmeb-1977	199	36	to	to	ADP
ajbmeb-1977	199	37	small	small	ADJ
ajbmeb-1977	199	38	-	-	PUNCT
ajbmeb-1977	199	39	business	business	NOUN
ajbmeb-1977	199	40	accounting	accounting	NOUN
ajbmeb-1977	199	41	procedures	procedure	NOUN
ajbmeb-1977	199	42	.	.	PUNCT
ajbmeb-1977	200	1	the	the	DET
ajbmeb-1977	200	2	‘	'	PUNCT
ajbmeb-1977	200	3	beta	beta	NOUN
ajbmeb-1977	200	4	’	'	PUNCT
ajbmeb-1977	200	5	value	value	NOUN
ajbmeb-1977	200	6	is	be	AUX
ajbmeb-1977	200	7	.089	.089	NUM
ajbmeb-1977	200	8	units	unit	NOUN
ajbmeb-1977	200	9	,	,	PUNCT
ajbmeb-1977	200	10	indicating	indicate	VERB
ajbmeb-1977	200	11	that	that	SCONJ
ajbmeb-1977	200	12	a	a	DET
ajbmeb-1977	200	13	unit	unit	NOUN
ajbmeb-1977	200	14	rise	rise	VERB
ajbmeb-1977	200	15	in	in	ADP
ajbmeb-1977	200	16	ais	ais	PROPN
ajbmeb-1977	200	17	corresponds	correspond	VERB
ajbmeb-1977	200	18	american	american	PROPN
ajbmeb-1977	200	19	journal	journal	PROPN
ajbmeb-1977	200	20	of	of	ADP
ajbmeb-1977	200	21	business	business	NOUN
ajbmeb-1977	200	22	management	management	NOUN
ajbmeb-1977	200	23	,	,	PUNCT
ajbmeb-1977	200	24	economics	economic	NOUN
ajbmeb-1977	200	25	and	and	CCONJ
ajbmeb-1977	200	26	banking	banking	NOUN
ajbmeb-1977	200	27	volume	volume	NOUN
ajbmeb-1977	201	1	23	23	NUM
ajbmeb-1977	201	2	april	april	PROPN
ajbmeb-1977	201	3	2024	2024	NUM
ajbmeb-1977	201	4	p	p	NOUN
ajbmeb-1977	201	5	a	a	DET
ajbmeb-1977	201	6	g	g	NOUN
ajbmeb-1977	201	7	e	e	NOUN
ajbmeb-1977	201	8	|	|	NOUN
ajbmeb-1977	201	9	12	12	NUM
ajbmeb-1977	201	10	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1977	201	11	to	to	ADP
ajbmeb-1977	201	12	a	a	DET
ajbmeb-1977	201	13	(	(	PUNCT
ajbmeb-1977	201	14	.089	.089	NUM
ajbmeb-1977	201	15	)	)	PUNCT
ajbmeb-1977	201	16	unit	unit	NOUN
ajbmeb-1977	201	17	increase	increase	NOUN
ajbmeb-1977	201	18	in	in	ADP
ajbmeb-1977	201	19	income	income	NOUN
ajbmeb-1977	201	20	statement	statement	NOUN
ajbmeb-1977	201	21	preparation	preparation	NOUN
ajbmeb-1977	201	22	as	as	ADP
ajbmeb-1977	201	23	a	a	DET
ajbmeb-1977	201	24	result	result	NOUN
ajbmeb-1977	201	25	of	of	ADP
ajbmeb-1977	201	26	accounting	accounting	NOUN
ajbmeb-1977	201	27	methods	method	NOUN
ajbmeb-1977	201	28	in	in	ADP
ajbmeb-1977	201	29	smes	sme	NOUN
ajbmeb-1977	201	30	.	.	PUNCT
ajbmeb-1977	202	1	last	last	ADJ
ajbmeb-1977	202	2	but	but	CCONJ
ajbmeb-1977	202	3	not	not	PART
ajbmeb-1977	202	4	least	least	ADJ
ajbmeb-1977	202	5	,	,	PUNCT
ajbmeb-1977	202	6	the	the	DET
ajbmeb-1977	202	7	“	"	PUNCT
ajbmeb-1977	202	8	beta	beta	NOUN
ajbmeb-1977	202	9	”	"	PUNCT
ajbmeb-1977	202	10	value	value	NOUN
ajbmeb-1977	202	11	of	of	ADP
ajbmeb-1977	202	12	is.089	is.089	NOUN
ajbmeb-1977	202	13	units	unit	NOUN
ajbmeb-1977	202	14	,	,	PUNCT
ajbmeb-1977	202	15	indicating	indicate	VERB
ajbmeb-1977	202	16	that	that	SCONJ
ajbmeb-1977	202	17	an	an	DET
ajbmeb-1977	202	18	increment	increment	NOUN
ajbmeb-1977	202	19	of	of	ADP
ajbmeb-1977	202	20	a	a	DET
ajbmeb-1977	202	21	unit	unit	NOUN
ajbmeb-1977	202	22	in	in	ADP
ajbmeb-1977	202	23	ais	ais	PROPN
ajbmeb-1977	202	24	would	would	AUX
ajbmeb-1977	202	25	result	result	VERB
ajbmeb-1977	202	26	in	in	ADP
ajbmeb-1977	202	27	an	an	DET
ajbmeb-1977	202	28	increase	increase	NOUN
ajbmeb-1977	202	29	of	of	ADP
ajbmeb-1977	202	30	(	(	PUNCT
ajbmeb-1977	202	31	.089	.089	NUM
ajbmeb-1977	202	32	)	)	PUNCT
ajbmeb-1977	202	33	units	unit	NOUN
ajbmeb-1977	202	34	in	in	ADP
ajbmeb-1977	202	35	trial	trial	NOUN
ajbmeb-1977	202	36	balance	balance	NOUN
ajbmeb-1977	202	37	extraction	extraction	NOUN
ajbmeb-1977	202	38	as	as	ADP
ajbmeb-1977	202	39	accounting	accounting	NOUN
ajbmeb-1977	202	40	procedures	procedure	NOUN
ajbmeb-1977	202	41	in	in	ADP
ajbmeb-1977	202	42	smes	sme	NOUN
ajbmeb-1977	202	43	.	.	PUNCT
ajbmeb-1977	203	1	it	it	PRON
ajbmeb-1977	203	2	is	be	AUX
ajbmeb-1977	203	3	noteworthy	noteworthy	ADJ
ajbmeb-1977	203	4	to	to	PART
ajbmeb-1977	203	5	see	see	VERB
ajbmeb-1977	203	6	that	that	SCONJ
ajbmeb-1977	203	7	ais	ais	PROPN
ajbmeb-1977	203	8	contributes	contribute	VERB
ajbmeb-1977	203	9	to	to	ADP
ajbmeb-1977	203	10	the	the	DET
ajbmeb-1977	203	11	growth	growth	NOUN
ajbmeb-1977	203	12	of	of	ADP
ajbmeb-1977	203	13	trial	trial	NOUN
ajbmeb-1977	203	14	balance	balance	NOUN
ajbmeb-1977	203	15	extraction	extraction	NOUN
ajbmeb-1977	203	16	and	and	CCONJ
ajbmeb-1977	203	17	income	income	NOUN
ajbmeb-1977	203	18	statement	statement	NOUN
ajbmeb-1977	203	19	preparation	preparation	NOUN
ajbmeb-1977	203	20	as	as	ADP
ajbmeb-1977	203	21	sme	sme	NOUN
ajbmeb-1977	203	22	accounting	accounting	NOUN
ajbmeb-1977	203	23	procedures	procedure	NOUN
ajbmeb-1977	203	24	.	.	PUNCT
ajbmeb-1977	204	1	7	7	X
ajbmeb-1977	204	2	.	.	X
ajbmeb-1977	204	3	conclusion	conclusion	NOUN
ajbmeb-1977	204	4	by	by	ADP
ajbmeb-1977	204	5	offering	offer	VERB
ajbmeb-1977	204	6	insights	insight	NOUN
ajbmeb-1977	204	7	into	into	ADP
ajbmeb-1977	204	8	the	the	DET
ajbmeb-1977	204	9	potential	potential	ADJ
ajbmeb-1977	204	10	impacts	impact	NOUN
ajbmeb-1977	204	11	of	of	ADP
ajbmeb-1977	204	12	accounting	account	VERB
ajbmeb-1977	204	13	information	information	NOUN
ajbmeb-1977	204	14	systems	system	NOUN
ajbmeb-1977	204	15	as	as	ADP
ajbmeb-1977	204	16	control	control	NOUN
ajbmeb-1977	204	17	and	and	CCONJ
ajbmeb-1977	204	18	auditor	auditor	NOUN
ajbmeb-1977	204	19	on	on	ADP
ajbmeb-1977	204	20	smes	sme	NOUN
ajbmeb-1977	204	21	accounting	accounting	NOUN
ajbmeb-1977	204	22	practices	practice	NOUN
ajbmeb-1977	204	23	in	in	ADP
ajbmeb-1977	204	24	iraq	iraq	PROPN
ajbmeb-1977	204	25	,	,	PUNCT
ajbmeb-1977	204	26	we	we	PRON
ajbmeb-1977	204	27	want	want	VERB
ajbmeb-1977	204	28	to	to	PART
ajbmeb-1977	204	29	fill	fill	VERB
ajbmeb-1977	204	30	a	a	DET
ajbmeb-1977	204	31	research	research	NOUN
ajbmeb-1977	204	32	vacuum	vacuum	NOUN
ajbmeb-1977	204	33	on	on	ADP
ajbmeb-1977	204	34	smes	sme	NOUN
ajbmeb-1977	204	35	.	.	PUNCT
ajbmeb-1977	205	1	thus	thus	ADV
ajbmeb-1977	205	2	,	,	PUNCT
ajbmeb-1977	205	3	we	we	PRON
ajbmeb-1977	205	4	investigated	investigate	VERB
ajbmeb-1977	205	5	the	the	DET
ajbmeb-1977	205	6	connection	connection	NOUN
ajbmeb-1977	205	7	between	between	ADP
ajbmeb-1977	205	8	the	the	DET
ajbmeb-1977	205	9	accounting	accounting	NOUN
ajbmeb-1977	205	10	information	information	NOUN
ajbmeb-1977	205	11	system	system	NOUN
ajbmeb-1977	205	12	,	,	PUNCT
ajbmeb-1977	205	13	auditor	auditor	NOUN
ajbmeb-1977	205	14	,	,	PUNCT
ajbmeb-1977	205	15	and	and	CCONJ
ajbmeb-1977	205	16	smes	sme	NOUN
ajbmeb-1977	205	17	'	'	PART
ajbmeb-1977	205	18	accounting	accounting	NOUN
ajbmeb-1977	205	19	practices	practice	NOUN
ajbmeb-1977	205	20	,	,	PUNCT
ajbmeb-1977	205	21	and	and	CCONJ
ajbmeb-1977	205	22	based	base	VERB
ajbmeb-1977	205	23	on	on	ADP
ajbmeb-1977	205	24	their	their	PRON
ajbmeb-1977	205	25	findings	finding	NOUN
ajbmeb-1977	205	26	,	,	PUNCT
ajbmeb-1977	205	27	we	we	PRON
ajbmeb-1977	205	28	discovered	discover	VERB
ajbmeb-1977	205	29	that	that	SCONJ
ajbmeb-1977	205	30	:	:	PUNCT
ajbmeb-1977	206	1	1	1	X
ajbmeb-1977	206	2	.	.	X
ajbmeb-1977	206	3	the	the	DET
ajbmeb-1977	206	4	accounting	accounting	NOUN
ajbmeb-1977	206	5	information	information	NOUN
ajbmeb-1977	206	6	system	system	NOUN
ajbmeb-1977	206	7	,	,	PUNCT
ajbmeb-1977	206	8	acting	act	VERB
ajbmeb-1977	206	9	as	as	ADP
ajbmeb-1977	206	10	a	a	DET
ajbmeb-1977	206	11	control	control	NOUN
ajbmeb-1977	206	12	and	and	CCONJ
ajbmeb-1977	206	13	auditor	auditor	NOUN
ajbmeb-1977	206	14	,	,	PUNCT
ajbmeb-1977	206	15	has	have	VERB
ajbmeb-1977	206	16	a	a	DET
ajbmeb-1977	206	17	favourable	favourable	ADJ
ajbmeb-1977	206	18	relationship	relationship	NOUN
ajbmeb-1977	206	19	with	with	ADP
ajbmeb-1977	206	20	the	the	DET
ajbmeb-1977	206	21	accounting	accounting	NOUN
ajbmeb-1977	206	22	practices	practice	NOUN
ajbmeb-1977	206	23	of	of	ADP
ajbmeb-1977	206	24	smes	sme	NOUN
ajbmeb-1977	206	25	,	,	PUNCT
ajbmeb-1977	206	26	eventually	eventually	ADV
ajbmeb-1977	206	27	improving	improve	VERB
ajbmeb-1977	206	28	such	such	ADJ
ajbmeb-1977	206	29	practices	practice	NOUN
ajbmeb-1977	206	30	.	.	PUNCT
ajbmeb-1977	207	1	as	as	ADP
ajbmeb-1977	207	2	a	a	DET
ajbmeb-1977	207	3	result	result	NOUN
ajbmeb-1977	207	4	,	,	PUNCT
ajbmeb-1977	207	5	the	the	DET
ajbmeb-1977	207	6	first	first	ADJ
ajbmeb-1977	207	7	hypothesis	hypothesis	NOUN
ajbmeb-1977	207	8	(	(	PUNCT
ajbmeb-1977	207	9	ha	ha	INTJ
ajbmeb-1977	207	10	)	)	PUNCT
ajbmeb-1977	207	11	is	be	AUX
ajbmeb-1977	207	12	confirmed	confirm	VERB
ajbmeb-1977	207	13	,	,	PUNCT
ajbmeb-1977	207	14	indicating	indicate	VERB
ajbmeb-1977	207	15	that	that	SCONJ
ajbmeb-1977	207	16	the	the	DET
ajbmeb-1977	207	17	identification	identification	NOUN
ajbmeb-1977	207	18	and	and	CCONJ
ajbmeb-1977	207	19	recording	recording	NOUN
ajbmeb-1977	207	20	of	of	ADP
ajbmeb-1977	207	21	accounting	accounting	NOUN
ajbmeb-1977	207	22	procedures	procedure	NOUN
ajbmeb-1977	207	23	in	in	ADP
ajbmeb-1977	207	24	smes	sme	NOUN
ajbmeb-1977	207	25	is	be	AUX
ajbmeb-1977	207	26	significantly	significantly	ADV
ajbmeb-1977	207	27	impacted	impact	VERB
ajbmeb-1977	207	28	by	by	ADP
ajbmeb-1977	207	29	the	the	DET
ajbmeb-1977	207	30	accounting	accounting	NOUN
ajbmeb-1977	207	31	information	information	NOUN
ajbmeb-1977	207	32	system	system	NOUN
ajbmeb-1977	207	33	as	as	ADP
ajbmeb-1977	207	34	a	a	DET
ajbmeb-1977	207	35	control	control	NOUN
ajbmeb-1977	207	36	and	and	CCONJ
ajbmeb-1977	207	37	auditor	auditor	NOUN
ajbmeb-1977	207	38	.	.	PUNCT
ajbmeb-1977	208	1	it	it	PRON
ajbmeb-1977	208	2	indicates	indicate	VERB
ajbmeb-1977	208	3	that	that	SCONJ
ajbmeb-1977	208	4	better	well	ADJ
ajbmeb-1977	208	5	accounting	accounting	NOUN
ajbmeb-1977	208	6	procedures	procedure	NOUN
ajbmeb-1977	208	7	for	for	ADP
ajbmeb-1977	208	8	smes	sme	NOUN
ajbmeb-1977	208	9	are	be	AUX
ajbmeb-1977	208	10	caused	cause	VERB
ajbmeb-1977	208	11	by	by	ADP
ajbmeb-1977	208	12	the	the	DET
ajbmeb-1977	208	13	accounting	accounting	NOUN
ajbmeb-1977	208	14	information	information	NOUN
ajbmeb-1977	208	15	system	system	NOUN
ajbmeb-1977	208	16	as	as	ADP
ajbmeb-1977	208	17	a	a	DET
ajbmeb-1977	208	18	control	control	NOUN
ajbmeb-1977	208	19	.	.	PUNCT
ajbmeb-1977	209	1	2	2	X
ajbmeb-1977	209	2	.	.	X
ajbmeb-1977	209	3	the	the	DET
ajbmeb-1977	209	4	connection	connection	NOUN
ajbmeb-1977	209	5	between	between	ADP
ajbmeb-1977	209	6	the	the	DET
ajbmeb-1977	209	7	ais	ais	PROPN
ajbmeb-1977	209	8	and	and	CCONJ
ajbmeb-1977	209	9	smes	sme	NOUN
ajbmeb-1977	209	10	'	'	PART
ajbmeb-1977	209	11	accounting	accounting	NOUN
ajbmeb-1977	209	12	practices	practice	NOUN
ajbmeb-1977	209	13	was	be	AUX
ajbmeb-1977	209	14	examined	examine	VERB
ajbmeb-1977	209	15	,	,	PUNCT
ajbmeb-1977	209	16	and	and	CCONJ
ajbmeb-1977	209	17	it	it	PRON
ajbmeb-1977	209	18	was	be	AUX
ajbmeb-1977	209	19	discovered	discover	VERB
ajbmeb-1977	209	20	that	that	SCONJ
ajbmeb-1977	209	21	the	the	DET
ajbmeb-1977	209	22	system	system	NOUN
ajbmeb-1977	209	23	's	's	PART
ajbmeb-1977	209	24	role	role	NOUN
ajbmeb-1977	209	25	as	as	ADP
ajbmeb-1977	209	26	control	control	NOUN
ajbmeb-1977	209	27	and	and	CCONJ
ajbmeb-1977	209	28	auditor	auditor	NOUN
ajbmeb-1977	209	29	is	be	AUX
ajbmeb-1977	209	30	positively	positively	ADV
ajbmeb-1977	209	31	correlated	correlate	VERB
ajbmeb-1977	209	32	with	with	ADP
ajbmeb-1977	209	33	the	the	DET
ajbmeb-1977	209	34	data	data	NOUN
ajbmeb-1977	209	35	storage	storage	NOUN
ajbmeb-1977	209	36	in	in	ADP
ajbmeb-1977	209	37	enough	enough	ADJ
ajbmeb-1977	209	38	detail	detail	NOUN
ajbmeb-1977	209	39	to	to	AUX
ajbmeb-1977	209	40	fairly	fairly	ADV
ajbmeb-1977	209	41	and	and	CCONJ
ajbmeb-1977	209	42	accurately	accurately	ADV
ajbmeb-1977	209	43	reveal	reveal	VERB
ajbmeb-1977	209	44	the	the	DET
ajbmeb-1977	209	45	company	company	NOUN
ajbmeb-1977	209	46	's	's	PART
ajbmeb-1977	209	47	assets	asset	NOUN
ajbmeb-1977	209	48	,	,	PUNCT
ajbmeb-1977	209	49	which	which	PRON
ajbmeb-1977	209	50	in	in	ADP
ajbmeb-1977	209	51	turn	turn	NOUN
ajbmeb-1977	209	52	improves	improve	VERB
ajbmeb-1977	209	53	the	the	DET
ajbmeb-1977	209	54	accounting	accounting	NOUN
ajbmeb-1977	209	55	practices	practice	NOUN
ajbmeb-1977	209	56	of	of	ADP
ajbmeb-1977	209	57	smes	sme	NOUN
ajbmeb-1977	209	58	.	.	PUNCT
ajbmeb-1977	210	1	as	as	ADP
ajbmeb-1977	210	2	a	a	DET
ajbmeb-1977	210	3	result	result	NOUN
ajbmeb-1977	210	4	,	,	PUNCT
ajbmeb-1977	210	5	the	the	DET
ajbmeb-1977	210	6	second	second	ADJ
ajbmeb-1977	210	7	hypothesis	hypothesis	NOUN
ajbmeb-1977	210	8	(	(	PUNCT
ajbmeb-1977	210	9	hb	hb	PROPN
ajbmeb-1977	210	10	)	)	PUNCT
ajbmeb-1977	210	11	,	,	PUNCT
ajbmeb-1977	210	12	which	which	PRON
ajbmeb-1977	210	13	states	state	VERB
ajbmeb-1977	210	14	that	that	SCONJ
ajbmeb-1977	210	15	the	the	DET
ajbmeb-1977	210	16	ais	ais	PROPN
ajbmeb-1977	210	17	has	have	VERB
ajbmeb-1977	210	18	a	a	DET
ajbmeb-1977	210	19	major	major	ADJ
ajbmeb-1977	210	20	impact	impact	NOUN
ajbmeb-1977	210	21	on	on	ADP
ajbmeb-1977	210	22	control	control	NOUN
ajbmeb-1977	210	23	and	and	CCONJ
ajbmeb-1977	210	24	auditor	auditor	NOUN
ajbmeb-1977	210	25	posting	post	VERB
ajbmeb-1977	210	26	to	to	ADP
ajbmeb-1977	210	27	the	the	DET
ajbmeb-1977	210	28	ledger	ledger	NOUN
ajbmeb-1977	210	29	as	as	ADV
ajbmeb-1977	210	30	well	well	ADV
ajbmeb-1977	210	31	as	as	ADP
ajbmeb-1977	210	32	smes	sme	NOUN
ajbmeb-1977	210	33	accounting	accounting	NOUN
ajbmeb-1977	210	34	procedures	procedure	NOUN
ajbmeb-1977	210	35	,	,	PUNCT
ajbmeb-1977	210	36	is	be	AUX
ajbmeb-1977	210	37	accepted	accept	VERB
ajbmeb-1977	210	38	.	.	PUNCT
ajbmeb-1977	211	1	it	it	PRON
ajbmeb-1977	211	2	indicates	indicate	VERB
ajbmeb-1977	211	3	that	that	SCONJ
ajbmeb-1977	211	4	improved	improved	ADJ
ajbmeb-1977	211	5	smes	sme	NOUN
ajbmeb-1977	211	6	'	'	PART
ajbmeb-1977	211	7	accounting	accounting	NOUN
ajbmeb-1977	211	8	procedures	procedure	NOUN
ajbmeb-1977	211	9	are	be	AUX
ajbmeb-1977	211	10	the	the	DET
ajbmeb-1977	211	11	result	result	NOUN
ajbmeb-1977	211	12	of	of	ADP
ajbmeb-1977	211	13	using	use	VERB
ajbmeb-1977	211	14	accounting	accounting	NOUN
ajbmeb-1977	211	15	information	information	NOUN
ajbmeb-1977	211	16	systems	system	NOUN
ajbmeb-1977	211	17	as	as	ADP
ajbmeb-1977	211	18	control	control	NOUN
ajbmeb-1977	211	19	and	and	CCONJ
ajbmeb-1977	211	20	auditors	auditor	NOUN
ajbmeb-1977	211	21	.	.	PUNCT
ajbmeb-1977	212	1	3	3	X
ajbmeb-1977	212	2	.	.	X
ajbmeb-1977	212	3	the	the	DET
ajbmeb-1977	212	4	connection	connection	NOUN
ajbmeb-1977	212	5	between	between	ADP
ajbmeb-1977	212	6	ais	ais	PROPN
ajbmeb-1977	212	7	as	as	ADP
ajbmeb-1977	212	8	controls	control	NOUN
ajbmeb-1977	212	9	and	and	CCONJ
ajbmeb-1977	212	10	auditors	auditor	NOUN
ajbmeb-1977	212	11	and	and	CCONJ
ajbmeb-1977	212	12	smes	sme	NOUN
ajbmeb-1977	212	13	accounting	accounting	NOUN
ajbmeb-1977	212	14	practices	practice	NOUN
ajbmeb-1977	212	15	was	be	AUX
ajbmeb-1977	212	16	examined	examine	VERB
ajbmeb-1977	212	17	.	.	PUNCT
ajbmeb-1977	213	1	it	it	PRON
ajbmeb-1977	213	2	was	be	AUX
ajbmeb-1977	213	3	discovered	discover	VERB
ajbmeb-1977	213	4	that	that	SCONJ
ajbmeb-1977	213	5	these	these	DET
ajbmeb-1977	213	6	relationships	relationship	NOUN
ajbmeb-1977	213	7	are	be	AUX
ajbmeb-1977	213	8	positive	positive	ADJ
ajbmeb-1977	213	9	and	and	CCONJ
ajbmeb-1977	213	10	that	that	SCONJ
ajbmeb-1977	213	11	data	data	NOUN
ajbmeb-1977	213	12	processing	processing	NOUN
ajbmeb-1977	213	13	can	can	AUX
ajbmeb-1977	213	14	influence	influence	VERB
ajbmeb-1977	213	15	decisions	decision	NOUN
ajbmeb-1977	213	16	by	by	ADP
ajbmeb-1977	213	17	assisting	assist	VERB
ajbmeb-1977	213	18	managers	manager	NOUN
ajbmeb-1977	213	19	in	in	ADP
ajbmeb-1977	213	20	forecasting	forecast	VERB
ajbmeb-1977	213	21	the	the	DET
ajbmeb-1977	213	22	results	result	NOUN
ajbmeb-1977	213	23	of	of	ADP
ajbmeb-1977	213	24	past	past	NOUN
ajbmeb-1977	213	25	,	,	PUNCT
ajbmeb-1977	213	26	present	present	ADJ
ajbmeb-1977	213	27	,	,	PUNCT
ajbmeb-1977	213	28	and	and	CCONJ
ajbmeb-1977	213	29	future	future	ADJ
ajbmeb-1977	213	30	events	event	NOUN
ajbmeb-1977	213	31	and	and	CCONJ
ajbmeb-1977	213	32	assessing	assess	VERB
ajbmeb-1977	213	33	the	the	DET
ajbmeb-1977	213	34	efficacy	efficacy	NOUN
ajbmeb-1977	213	35	and	and	CCONJ
ajbmeb-1977	213	36	efficiency	efficiency	NOUN
ajbmeb-1977	213	37	of	of	ADP
ajbmeb-1977	213	38	smes	sme	NOUN
ajbmeb-1977	213	39	,	,	PUNCT
ajbmeb-1977	213	40	which	which	PRON
ajbmeb-1977	213	41	in	in	ADP
ajbmeb-1977	213	42	turn	turn	NOUN
ajbmeb-1977	213	43	improves	improve	VERB
ajbmeb-1977	213	44	smes	sme	NOUN
ajbmeb-1977	213	45	accounting	accounting	NOUN
ajbmeb-1977	213	46	practices	practice	NOUN
ajbmeb-1977	213	47	.	.	PUNCT
ajbmeb-1977	214	1	as	as	ADP
ajbmeb-1977	214	2	a	a	DET
ajbmeb-1977	214	3	result	result	NOUN
ajbmeb-1977	214	4	,	,	PUNCT
ajbmeb-1977	214	5	the	the	DET
ajbmeb-1977	214	6	third	third	ADJ
ajbmeb-1977	214	7	hypothesis	hypothesis	NOUN
ajbmeb-1977	214	8	(	(	PUNCT
ajbmeb-1977	214	9	hc	hc	NOUN
ajbmeb-1977	214	10	)	)	PUNCT
ajbmeb-1977	214	11	,	,	PUNCT
ajbmeb-1977	214	12	which	which	PRON
ajbmeb-1977	214	13	states	state	VERB
ajbmeb-1977	214	14	that	that	SCONJ
ajbmeb-1977	214	15	the	the	DET
ajbmeb-1977	214	16	auditor	auditor	NOUN
ajbmeb-1977	214	17	and	and	CCONJ
ajbmeb-1977	214	18	accounting	accounting	NOUN
ajbmeb-1977	214	19	information	information	NOUN
ajbmeb-1977	214	20	system	system	NOUN
ajbmeb-1977	214	21	have	have	VERB
ajbmeb-1977	214	22	a	a	DET
ajbmeb-1977	214	23	major	major	ADJ
ajbmeb-1977	214	24	influence	influence	NOUN
ajbmeb-1977	214	25	on	on	ADP
ajbmeb-1977	214	26	the	the	DET
ajbmeb-1977	214	27	trial	trial	NOUN
ajbmeb-1977	214	28	balance	balance	NOUN
ajbmeb-1977	214	29	extraction	extraction	NOUN
ajbmeb-1977	214	30	process	process	NOUN
ajbmeb-1977	214	31	as	as	SCONJ
ajbmeb-1977	214	32	it	it	PRON
ajbmeb-1977	214	33	relates	relate	VERB
ajbmeb-1977	214	34	to	to	ADP
ajbmeb-1977	214	35	smes	sme	NOUN
ajbmeb-1977	214	36	'	'	PART
ajbmeb-1977	214	37	accounting	accounting	NOUN
ajbmeb-1977	214	38	procedures	procedure	NOUN
ajbmeb-1977	214	39	,	,	PUNCT
ajbmeb-1977	214	40	is	be	AUX
ajbmeb-1977	214	41	accepted	accept	VERB
ajbmeb-1977	214	42	.	.	PUNCT
ajbmeb-1977	215	1	it	it	PRON
ajbmeb-1977	215	2	indicates	indicate	VERB
ajbmeb-1977	215	3	that	that	SCONJ
ajbmeb-1977	215	4	improved	improved	ADJ
ajbmeb-1977	215	5	smes	sme	NOUN
ajbmeb-1977	215	6	'	'	PART
ajbmeb-1977	215	7	accounting	accounting	NOUN
ajbmeb-1977	215	8	procedures	procedure	NOUN
ajbmeb-1977	215	9	are	be	AUX
ajbmeb-1977	215	10	the	the	DET
ajbmeb-1977	215	11	result	result	NOUN
ajbmeb-1977	215	12	of	of	ADP
ajbmeb-1977	215	13	using	use	VERB
ajbmeb-1977	215	14	accounting	accounting	NOUN
ajbmeb-1977	215	15	information	information	NOUN
ajbmeb-1977	215	16	systems	system	NOUN
ajbmeb-1977	215	17	as	as	ADP
ajbmeb-1977	215	18	control	control	NOUN
ajbmeb-1977	215	19	and	and	CCONJ
ajbmeb-1977	215	20	auditors	auditor	NOUN
ajbmeb-1977	215	21	.	.	PUNCT
ajbmeb-1977	216	1	4	4	X
ajbmeb-1977	216	2	.	.	X
ajbmeb-1977	216	3	since	since	SCONJ
ajbmeb-1977	216	4	the	the	DET
ajbmeb-1977	216	5	accounting	accounting	NOUN
ajbmeb-1977	216	6	information	information	NOUN
ajbmeb-1977	216	7	system	system	NOUN
ajbmeb-1977	216	8	serves	serve	VERB
ajbmeb-1977	216	9	as	as	ADP
ajbmeb-1977	216	10	a	a	DET
ajbmeb-1977	216	11	control	control	NOUN
ajbmeb-1977	216	12	,	,	PUNCT
ajbmeb-1977	216	13	auditors	auditor	NOUN
ajbmeb-1977	216	14	and	and	CCONJ
ajbmeb-1977	216	15	smes	sme	NOUN
ajbmeb-1977	216	16	'	'	PART
ajbmeb-1977	216	17	accounting	accounting	NOUN
ajbmeb-1977	216	18	practices	practice	NOUN
ajbmeb-1977	216	19	discovered	discover	VERB
ajbmeb-1977	216	20	that	that	SCONJ
ajbmeb-1977	216	21	ais	ais	PROPN
ajbmeb-1977	216	22	is	be	AUX
ajbmeb-1977	216	23	positively	positively	ADV
ajbmeb-1977	216	24	correlated	correlate	VERB
ajbmeb-1977	216	25	with	with	ADP
ajbmeb-1977	216	26	data	datum	NOUN
ajbmeb-1977	216	27	processing	processing	NOUN
ajbmeb-1977	216	28	and	and	CCONJ
ajbmeb-1977	216	29	can	can	AUX
ajbmeb-1977	216	30	influence	influence	VERB
ajbmeb-1977	216	31	decisions	decision	NOUN
ajbmeb-1977	216	32	by	by	ADP
ajbmeb-1977	216	33	assisting	assist	VERB
ajbmeb-1977	216	34	managers	manager	NOUN
ajbmeb-1977	216	35	in	in	ADP
ajbmeb-1977	216	36	generating	generate	VERB
ajbmeb-1977	216	37	forecasts	forecast	NOUN
ajbmeb-1977	216	38	about	about	ADP
ajbmeb-1977	216	39	historical	historical	ADJ
ajbmeb-1977	216	40	results	result	NOUN
ajbmeb-1977	216	41	,	,	PUNCT
ajbmeb-1977	216	42	which	which	PRON
ajbmeb-1977	216	43	eventually	eventually	ADV
ajbmeb-1977	216	44	improves	improve	VERB
ajbmeb-1977	216	45	smes	sme	NOUN
ajbmeb-1977	216	46	'	'	PART
ajbmeb-1977	216	47	accounting	accounting	NOUN
ajbmeb-1977	216	48	practices	practice	NOUN
ajbmeb-1977	216	49	.	.	PUNCT
ajbmeb-1977	217	1	consequently	consequently	ADV
ajbmeb-1977	217	2	,	,	PUNCT
ajbmeb-1977	217	3	the	the	DET
ajbmeb-1977	217	4	fourth	fourth	ADJ
ajbmeb-1977	217	5	hypothesis	hypothesis	NOUN
ajbmeb-1977	217	6	(	(	PUNCT
ajbmeb-1977	217	7	hd	hd	NOUN
ajbmeb-1977	217	8	)	)	PUNCT
ajbmeb-1977	217	9	is	be	AUX
ajbmeb-1977	217	10	accepted	accept	VERB
ajbmeb-1977	217	11	,	,	PUNCT
ajbmeb-1977	217	12	indicating	indicate	VERB
ajbmeb-1977	217	13	that	that	SCONJ
ajbmeb-1977	217	14	the	the	DET
ajbmeb-1977	217	15	trial	trial	NOUN
ajbmeb-1977	217	16	balance	balance	NOUN
ajbmeb-1977	217	17	adjustment	adjustment	NOUN
ajbmeb-1977	217	18	process	process	NOUN
ajbmeb-1977	217	19	for	for	ADP
ajbmeb-1977	217	20	smes	sme	NOUN
ajbmeb-1977	217	21	'	'	PART
ajbmeb-1977	217	22	accounting	accounting	NOUN
ajbmeb-1977	217	23	procedures	procedure	NOUN
ajbmeb-1977	217	24	is	be	AUX
ajbmeb-1977	217	25	greatly	greatly	ADV
ajbmeb-1977	217	26	impacted	impact	VERB
ajbmeb-1977	217	27	by	by	ADP
ajbmeb-1977	217	28	the	the	DET
ajbmeb-1977	217	29	accounting	accounting	NOUN
ajbmeb-1977	217	30	information	information	NOUN
ajbmeb-1977	217	31	system	system	NOUN
ajbmeb-1977	217	32	as	as	ADP
ajbmeb-1977	217	33	a	a	DET
ajbmeb-1977	217	34	control	control	NOUN
ajbmeb-1977	217	35	and	and	CCONJ
ajbmeb-1977	217	36	auditor	auditor	NOUN
ajbmeb-1977	217	37	.	.	PUNCT
ajbmeb-1977	218	1	it	it	PRON
ajbmeb-1977	218	2	indicates	indicate	VERB
ajbmeb-1977	218	3	that	that	SCONJ
ajbmeb-1977	218	4	improved	improved	ADJ
ajbmeb-1977	218	5	smes	sme	NOUN
ajbmeb-1977	218	6	'	'	PART
ajbmeb-1977	218	7	accounting	accounting	NOUN
ajbmeb-1977	218	8	procedures	procedure	NOUN
ajbmeb-1977	218	9	are	be	AUX
ajbmeb-1977	218	10	the	the	DET
ajbmeb-1977	218	11	result	result	NOUN
ajbmeb-1977	218	12	of	of	ADP
ajbmeb-1977	218	13	using	use	VERB
ajbmeb-1977	218	14	accounting	accounting	NOUN
ajbmeb-1977	218	15	information	information	NOUN
ajbmeb-1977	218	16	systems	system	NOUN
ajbmeb-1977	218	17	as	as	ADP
ajbmeb-1977	218	18	control	control	NOUN
ajbmeb-1977	218	19	and	and	CCONJ
ajbmeb-1977	218	20	auditors	auditor	NOUN
ajbmeb-1977	218	21	.	.	PUNCT
ajbmeb-1977	219	1	5	5	X
ajbmeb-1977	219	2	.	.	X
ajbmeb-1977	219	3	the	the	DET
ajbmeb-1977	219	4	fifth	fifth	ADJ
ajbmeb-1977	219	5	hypothesis	hypothesis	NOUN
ajbmeb-1977	219	6	(	(	PUNCT
ajbmeb-1977	219	7	he	he	PRON
ajbmeb-1977	219	8	)	)	PUNCT
ajbmeb-1977	219	9	looks	look	VERB
ajbmeb-1977	219	10	at	at	ADP
ajbmeb-1977	219	11	how	how	SCONJ
ajbmeb-1977	219	12	accounting	accounting	NOUN
ajbmeb-1977	219	13	information	information	NOUN
ajbmeb-1977	219	14	systems	system	NOUN
ajbmeb-1977	219	15	,	,	PUNCT
ajbmeb-1977	219	16	such	such	ADJ
ajbmeb-1977	219	17	as	as	ADP
ajbmeb-1977	219	18	control	control	NOUN
ajbmeb-1977	219	19	and	and	CCONJ
ajbmeb-1977	219	20	auditors	auditor	NOUN
ajbmeb-1977	219	21	,	,	PUNCT
ajbmeb-1977	219	22	affect	affect	VERB
ajbmeb-1977	219	23	the	the	DET
ajbmeb-1977	219	24	accounting	accounting	NOUN
ajbmeb-1977	219	25	procedures	procedure	NOUN
ajbmeb-1977	219	26	used	use	VERB
ajbmeb-1977	219	27	by	by	ADP
ajbmeb-1977	219	28	smes	sme	NOUN
ajbmeb-1977	219	29	.	.	PUNCT
ajbmeb-1977	220	1	data	datum	NOUN
ajbmeb-1977	220	2	processing	processing	NOUN
ajbmeb-1977	220	3	has	have	AUX
ajbmeb-1977	220	4	been	be	AUX
ajbmeb-1977	220	5	shown	show	VERB
ajbmeb-1977	220	6	to	to	PART
ajbmeb-1977	220	7	increase	increase	VERB
ajbmeb-1977	220	8	the	the	DET
ajbmeb-1977	220	9	quality	quality	NOUN
ajbmeb-1977	220	10	of	of	ADP
ajbmeb-1977	220	11	financial	financial	ADJ
ajbmeb-1977	220	12	reports	report	NOUN
ajbmeb-1977	220	13	and	and	CCONJ
ajbmeb-1977	220	14	to	to	PART
ajbmeb-1977	220	15	expedite	expedite	VERB
ajbmeb-1977	220	16	business	business	NOUN
ajbmeb-1977	220	17	transactions	transaction	NOUN
ajbmeb-1977	220	18	.	.	PUNCT
ajbmeb-1977	221	1	it	it	PRON
ajbmeb-1977	221	2	is	be	AUX
ajbmeb-1977	221	3	also	also	ADV
ajbmeb-1977	221	4	favourably	favourably	ADV
ajbmeb-1977	221	5	correlated	correlate	VERB
ajbmeb-1977	221	6	american	american	ADJ
ajbmeb-1977	221	7	journal	journal	PROPN
ajbmeb-1977	221	8	of	of	ADP
ajbmeb-1977	221	9	business	business	NOUN
ajbmeb-1977	221	10	management	management	NOUN
ajbmeb-1977	221	11	,	,	PUNCT
ajbmeb-1977	221	12	economics	economic	NOUN
ajbmeb-1977	221	13	and	and	CCONJ
ajbmeb-1977	221	14	banking	banking	NOUN
ajbmeb-1977	221	15	volume	volume	NOUN
ajbmeb-1977	221	16	23	23	NUM
ajbmeb-1977	221	17	april	april	PROPN
ajbmeb-1977	221	18	2024	2024	NUM
ajbmeb-1977	221	19	p	p	NOUN
ajbmeb-1977	221	20	a	a	DET
ajbmeb-1977	221	21	g	g	NOUN
ajbmeb-1977	221	22	e	e	NOUN
ajbmeb-1977	221	23	|	|	ADV
ajbmeb-1977	221	24	13	13	NUM
ajbmeb-1977	221	25	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1977	221	26	with	with	ADP
ajbmeb-1977	221	27	the	the	DET
ajbmeb-1977	221	28	compilation	compilation	NOUN
ajbmeb-1977	221	29	of	of	ADP
ajbmeb-1977	221	30	income	income	NOUN
ajbmeb-1977	221	31	statements	statement	NOUN
ajbmeb-1977	221	32	,	,	PUNCT
ajbmeb-1977	221	33	which	which	PRON
ajbmeb-1977	221	34	is	be	AUX
ajbmeb-1977	221	35	a	a	DET
ajbmeb-1977	221	36	step	step	NOUN
ajbmeb-1977	221	37	towards	towards	ADP
ajbmeb-1977	221	38	improving	improve	VERB
ajbmeb-1977	221	39	smes	sme	NOUN
ajbmeb-1977	221	40	accounting	accounting	NOUN
ajbmeb-1977	221	41	standards	standard	NOUN
ajbmeb-1977	221	42	.	.	PUNCT
ajbmeb-1977	222	1	as	as	ADP
ajbmeb-1977	222	2	a	a	DET
ajbmeb-1977	222	3	result	result	NOUN
ajbmeb-1977	222	4	,	,	PUNCT
ajbmeb-1977	222	5	the	the	DET
ajbmeb-1977	222	6	fifth	fifth	ADJ
ajbmeb-1977	222	7	hypothesis	hypothesis	NOUN
ajbmeb-1977	222	8	is	be	AUX
ajbmeb-1977	222	9	accepted	accept	VERB
ajbmeb-1977	222	10	,	,	PUNCT
ajbmeb-1977	222	11	indicating	indicate	VERB
ajbmeb-1977	222	12	that	that	SCONJ
ajbmeb-1977	222	13	the	the	DET
ajbmeb-1977	222	14	auditor	auditor	NOUN
ajbmeb-1977	222	15	and	and	CCONJ
ajbmeb-1977	222	16	accounting	accounting	NOUN
ajbmeb-1977	222	17	information	information	NOUN
ajbmeb-1977	222	18	system	system	NOUN
ajbmeb-1977	222	19	have	have	VERB
ajbmeb-1977	222	20	a	a	DET
ajbmeb-1977	222	21	major	major	ADJ
ajbmeb-1977	222	22	influence	influence	NOUN
ajbmeb-1977	222	23	on	on	ADP
ajbmeb-1977	222	24	the	the	DET
ajbmeb-1977	222	25	income	income	NOUN
ajbmeb-1977	222	26	statement	statement	NOUN
ajbmeb-1977	222	27	preparation	preparation	NOUN
ajbmeb-1977	222	28	process	process	NOUN
ajbmeb-1977	222	29	as	as	SCONJ
ajbmeb-1977	222	30	it	it	PRON
ajbmeb-1977	222	31	relates	relate	VERB
ajbmeb-1977	222	32	to	to	ADP
ajbmeb-1977	222	33	smes	sme	NOUN
ajbmeb-1977	222	34	'	'	PART
ajbmeb-1977	222	35	accounting	accounting	NOUN
ajbmeb-1977	222	36	procedures	procedure	NOUN
ajbmeb-1977	222	37	.	.	PUNCT
ajbmeb-1977	223	1	it	it	PRON
ajbmeb-1977	223	2	indicates	indicate	VERB
ajbmeb-1977	223	3	that	that	SCONJ
ajbmeb-1977	223	4	improved	improved	ADJ
ajbmeb-1977	223	5	smes	sme	NOUN
ajbmeb-1977	223	6	'	'	PART
ajbmeb-1977	223	7	accounting	accounting	NOUN
ajbmeb-1977	223	8	procedures	procedure	NOUN
ajbmeb-1977	223	9	are	be	AUX
ajbmeb-1977	223	10	the	the	DET
ajbmeb-1977	223	11	result	result	NOUN
ajbmeb-1977	223	12	of	of	ADP
ajbmeb-1977	223	13	using	use	VERB
ajbmeb-1977	223	14	accounting	accounting	NOUN
ajbmeb-1977	223	15	information	information	NOUN
ajbmeb-1977	223	16	systems	system	NOUN
ajbmeb-1977	223	17	as	as	ADP
ajbmeb-1977	223	18	control	control	NOUN
ajbmeb-1977	223	19	and	and	CCONJ
ajbmeb-1977	223	20	auditors	auditor	NOUN
ajbmeb-1977	223	21	.	.	PUNCT
ajbmeb-1977	224	1	6	6	X
ajbmeb-1977	224	2	.	.	PUNCT
ajbmeb-1977	224	3	the	the	DET
ajbmeb-1977	224	4	sixth	sixth	ADJ
ajbmeb-1977	224	5	hypothesis	hypothesis	NOUN
ajbmeb-1977	224	6	(	(	PUNCT
ajbmeb-1977	224	7	hf	hf	NOUN
ajbmeb-1977	224	8	)	)	PUNCT
ajbmeb-1977	224	9	is	be	AUX
ajbmeb-1977	224	10	accepted	accept	VERB
ajbmeb-1977	224	11	and	and	CCONJ
ajbmeb-1977	224	12	indicates	indicate	VERB
ajbmeb-1977	224	13	that	that	SCONJ
ajbmeb-1977	224	14	there	there	PRON
ajbmeb-1977	224	15	is	be	VERB
ajbmeb-1977	224	16	a	a	DET
ajbmeb-1977	224	17	major	major	ADJ
ajbmeb-1977	224	18	influence	influence	NOUN
ajbmeb-1977	224	19	of	of	ADP
ajbmeb-1977	224	20	ais	ais	PROPN
ajbmeb-1977	224	21	as	as	ADP
ajbmeb-1977	224	22	control	control	NOUN
ajbmeb-1977	224	23	and	and	CCONJ
ajbmeb-1977	224	24	auditor	auditor	NOUN
ajbmeb-1977	224	25	on	on	ADP
ajbmeb-1977	224	26	the	the	DET
ajbmeb-1977	224	27	preparation	preparation	NOUN
ajbmeb-1977	224	28	of	of	ADP
ajbmeb-1977	224	29	position	position	NOUN
ajbmeb-1977	224	30	statement	statement	NOUN
ajbmeb-1977	224	31	(	(	PUNCT
ajbmeb-1977	224	32	balance	balance	NOUN
ajbmeb-1977	224	33	sheet	sheet	NOUN
ajbmeb-1977	224	34	)	)	PUNCT
ajbmeb-1977	224	35	as	as	ADP
ajbmeb-1977	224	36	smes	sme	NOUN
ajbmeb-1977	224	37	accounting	accounting	NOUN
ajbmeb-1977	224	38	practices	practice	NOUN
ajbmeb-1977	224	39	.	.	PUNCT
ajbmeb-1977	225	1	in	in	ADP
ajbmeb-1977	225	2	other	other	ADJ
ajbmeb-1977	225	3	words	word	NOUN
ajbmeb-1977	225	4	,	,	PUNCT
ajbmeb-1977	225	5	accounting	account	VERB
ajbmeb-1977	225	6	information	information	NOUN
ajbmeb-1977	225	7	system	system	NOUN
ajbmeb-1977	225	8	as	as	ADP
ajbmeb-1977	225	9	control	control	NOUN
ajbmeb-1977	225	10	and	and	CCONJ
ajbmeb-1977	225	11	auditor	auditor	NOUN
ajbmeb-1977	225	12	causes	cause	VERB
ajbmeb-1977	225	13	to	to	PART
ajbmeb-1977	225	14	have	have	VERB
ajbmeb-1977	225	15	better	well	ADJ
ajbmeb-1977	225	16	smes	sme	NOUN
ajbmeb-1977	225	17	accounting	accounting	NOUN
ajbmeb-1977	225	18	practices	practice	NOUN
ajbmeb-1977	225	19	.	.	PUNCT
ajbmeb-1977	226	1	the	the	DET
ajbmeb-1977	226	2	sixth	sixth	ADJ
ajbmeb-1977	226	3	hypothesis	hypothesis	NOUN
ajbmeb-1977	226	4	(	(	PUNCT
ajbmeb-1977	226	5	hf	hf	NOUN
ajbmeb-1977	226	6	)	)	PUNCT
ajbmeb-1977	226	7	examines	examine	VERB
ajbmeb-1977	226	8	the	the	DET
ajbmeb-1977	226	9	influence	influence	NOUN
ajbmeb-1977	226	10	of	of	ADP
ajbmeb-1977	226	11	accounting	account	VERB
ajbmeb-1977	226	12	information	information	NOUN
ajbmeb-1977	226	13	system	system	NOUN
ajbmeb-1977	226	14	as	as	ADP
ajbmeb-1977	226	15	control	control	NOUN
ajbmeb-1977	226	16	and	and	CCONJ
ajbmeb-1977	226	17	auditor	auditor	NOUN
ajbmeb-1977	226	18	on	on	ADP
ajbmeb-1977	226	19	the	the	DET
ajbmeb-1977	226	20	smes	sme	NOUN
ajbmeb-1977	226	21	accounting	accounting	NOUN
ajbmeb-1977	226	22	practices	practice	NOUN
ajbmeb-1977	226	23	.	.	PUNCT
ajbmeb-1977	227	1	it	it	PRON
ajbmeb-1977	227	2	is	be	AUX
ajbmeb-1977	227	3	found	find	VERB
ajbmeb-1977	227	4	that	that	SCONJ
ajbmeb-1977	227	5	ais	ais	PROPN
ajbmeb-1977	227	6	is	be	AUX
ajbmeb-1977	227	7	positively	positively	ADV
ajbmeb-1977	227	8	related	relate	VERB
ajbmeb-1977	227	9	with	with	ADP
ajbmeb-1977	227	10	preparation	preparation	NOUN
ajbmeb-1977	227	11	of	of	ADP
ajbmeb-1977	227	12	income	income	NOUN
ajbmeb-1977	227	13	statement	statement	NOUN
ajbmeb-1977	227	14	as	as	ADP
ajbmeb-1977	227	15	smes	sme	NOUN
ajbmeb-1977	227	16	accounting	accounting	NOUN
ajbmeb-1977	227	17	practices	practice	NOUN
ajbmeb-1977	227	18	which	which	PRON
ajbmeb-1977	227	19	ultimately	ultimately	ADV
ajbmeb-1977	227	20	enhance	enhance	VERB
ajbmeb-1977	227	21	the	the	DET
ajbmeb-1977	227	22	preparation	preparation	NOUN
ajbmeb-1977	227	23	of	of	ADP
ajbmeb-1977	227	24	income	income	NOUN
ajbmeb-1977	227	25	statement	statement	NOUN
ajbmeb-1977	227	26	as	as	ADP
ajbmeb-1977	227	27	smes	sme	NOUN
ajbmeb-1977	227	28	accounting	accounting	NOUN
ajbmeb-1977	227	29	practices	practice	NOUN
ajbmeb-1977	227	30	.	.	PUNCT
ajbmeb-1977	228	1	given	give	VERB
ajbmeb-1977	228	2	the	the	DET
ajbmeb-1977	228	3	current	current	ADJ
ajbmeb-1977	228	4	surge	surge	NOUN
ajbmeb-1977	228	5	in	in	ADP
ajbmeb-1977	228	6	demand	demand	NOUN
ajbmeb-1977	228	7	for	for	ADP
ajbmeb-1977	228	8	ais	ais	PROPN
ajbmeb-1977	228	9	among	among	ADP
ajbmeb-1977	228	10	smes	sme	NOUN
ajbmeb-1977	228	11	,	,	PUNCT
ajbmeb-1977	228	12	which	which	PRON
ajbmeb-1977	228	13	has	have	AUX
ajbmeb-1977	228	14	shown	show	VERB
ajbmeb-1977	228	15	to	to	PART
ajbmeb-1977	228	16	be	be	AUX
ajbmeb-1977	228	17	an	an	DET
ajbmeb-1977	228	18	effective	effective	ADJ
ajbmeb-1977	228	19	control	control	NOUN
ajbmeb-1977	228	20	and	and	CCONJ
ajbmeb-1977	228	21	auditor	auditor	NOUN
ajbmeb-1977	228	22	in	in	ADP
ajbmeb-1977	228	23	managing	manage	VERB
ajbmeb-1977	228	24	the	the	DET
ajbmeb-1977	228	25	business	business	NOUN
ajbmeb-1977	228	26	,	,	PUNCT
ajbmeb-1977	228	27	this	this	DET
ajbmeb-1977	228	28	study	study	NOUN
ajbmeb-1977	228	29	may	may	AUX
ajbmeb-1977	228	30	offer	offer	VERB
ajbmeb-1977	228	31	evidence	evidence	NOUN
ajbmeb-1977	228	32	in	in	ADP
ajbmeb-1977	228	33	favour	favour	NOUN
ajbmeb-1977	228	34	of	of	ADP
ajbmeb-1977	228	35	ais	ais	PROPN
ajbmeb-1977	228	36	installation	installation	NOUN
ajbmeb-1977	228	37	.	.	PUNCT
ajbmeb-1977	229	1	future	future	ADJ
ajbmeb-1977	229	2	research	research	NOUN
ajbmeb-1977	229	3	might	might	AUX
ajbmeb-1977	229	4	thus	thus	ADV
ajbmeb-1977	229	5	focus	focus	VERB
ajbmeb-1977	229	6	on	on	ADP
ajbmeb-1977	229	7	how	how	SCONJ
ajbmeb-1977	229	8	ais	ais	PROPN
ajbmeb-1977	229	9	affects	affect	VERB
ajbmeb-1977	229	10	smes	sme	NOUN
ajbmeb-1977	229	11	'	'	PART
ajbmeb-1977	229	12	social	social	ADJ
ajbmeb-1977	229	13	and	and	CCONJ
ajbmeb-1977	229	14	environmental	environmental	ADJ
ajbmeb-1977	229	15	performance	performance	NOUN
ajbmeb-1977	229	16	reporting	report	VERB
ajbmeb-1977	229	17	transparency	transparency	NOUN
ajbmeb-1977	229	18	,	,	PUNCT
ajbmeb-1977	229	19	labour	labour	NOUN
ajbmeb-1977	229	20	cost	cost	NOUN
ajbmeb-1977	229	21	reduction	reduction	NOUN
ajbmeb-1977	229	22	,	,	PUNCT
ajbmeb-1977	229	23	organisational	organisational	ADJ
ajbmeb-1977	229	24	decentralisation	decentralisation	NOUN
ajbmeb-1977	229	25	,	,	PUNCT
ajbmeb-1977	229	26	social	social	ADJ
ajbmeb-1977	229	27	responsibility	responsibility	NOUN
ajbmeb-1977	229	28	,	,	PUNCT
ajbmeb-1977	229	29	and	and	CCONJ
ajbmeb-1977	229	30	cost	cost	NOUN
ajbmeb-1977	229	31	reduction	reduction	NOUN
ajbmeb-1977	229	32	.	.	PUNCT
ajbmeb-1977	230	1	references	reference	NOUN
ajbmeb-1977	230	2	1	1	NUM
ajbmeb-1977	230	3	.	.	PUNCT
ajbmeb-1977	231	1	al	al	PROPN
ajbmeb-1977	231	2	-	-	PUNCT
ajbmeb-1977	231	3	dmour	dmour	PROPN
ajbmeb-1977	231	4	,	,	PUNCT
ajbmeb-1977	231	5	a.	a.	NOUN
ajbmeb-1977	231	6	(	(	PUNCT
ajbmeb-1977	231	7	2018	2018	NUM
ajbmeb-1977	231	8	)	)	PUNCT
ajbmeb-1977	231	9	.	.	PUNCT
ajbmeb-1977	232	1	the	the	DET
ajbmeb-1977	232	2	impact	impact	NOUN
ajbmeb-1977	232	3	of	of	ADP
ajbmeb-1977	232	4	the	the	DET
ajbmeb-1977	232	5	reliability	reliability	NOUN
ajbmeb-1977	232	6	of	of	ADP
ajbmeb-1977	232	7	the	the	DET
ajbmeb-1977	232	8	accounting	accounting	NOUN
ajbmeb-1977	232	9	information	information	NOUN
ajbmeb-1977	232	10	system	system	NOUN
ajbmeb-1977	232	11	upon	upon	SCONJ
ajbmeb-1977	232	12	the	the	DET
ajbmeb-1977	232	13	business	business	NOUN
ajbmeb-1977	232	14	performance	performance	NOUN
ajbmeb-1977	232	15	via	via	ADP
ajbmeb-1977	232	16	the	the	DET
ajbmeb-1977	232	17	mediating	mediate	VERB
ajbmeb-1977	232	18	role	role	NOUN
ajbmeb-1977	232	19	of	of	ADP
ajbmeb-1977	232	20	the	the	DET
ajbmeb-1977	232	21	quality	quality	NOUN
ajbmeb-1977	232	22	of	of	ADP
ajbmeb-1977	232	23	financial	financial	ADJ
ajbmeb-1977	232	24	reporting	reporting	NOUN
ajbmeb-1977	232	25	.	.	PUNCT
ajbmeb-1977	233	1	the	the	DET
ajbmeb-1977	233	2	international	international	ADJ
ajbmeb-1977	233	3	journal	journal	NOUN
ajbmeb-1977	233	4	of	of	ADP
ajbmeb-1977	233	5	accounting	accounting	NOUN
ajbmeb-1977	233	6	and	and	CCONJ
ajbmeb-1977	233	7	business	business	NOUN
ajbmeb-1977	233	8	society	society	NOUN
ajbmeb-1977	233	9	,	,	PUNCT
ajbmeb-1977	233	10	26(1	26(1	NUM
ajbmeb-1977	233	11	)	)	PUNCT
ajbmeb-1977	233	12	,	,	PUNCT
ajbmeb-1977	233	13	78	78	NUM
ajbmeb-1977	233	14	-	-	SYM
ajbmeb-1977	233	15	111	111	NUM
ajbmeb-1977	233	16	.	.	PUNCT
ajbmeb-1977	234	1	2	2	NUM
ajbmeb-1977	234	2	.	.	X
ajbmeb-1977	234	3	alnajjar	alnajjar	PROPN
ajbmeb-1977	234	4	,	,	PUNCT
ajbmeb-1977	234	5	m.	m.	NOUN
ajbmeb-1977	234	6	(	(	PUNCT
ajbmeb-1977	234	7	2017	2017	NUM
ajbmeb-1977	234	8	)	)	PUNCT
ajbmeb-1977	234	9	.	.	PUNCT
ajbmeb-1977	235	1	impact	impact	NOUN
ajbmeb-1977	235	2	of	of	ADP
ajbmeb-1977	235	3	accounting	account	VERB
ajbmeb-1977	235	4	information	information	NOUN
ajbmeb-1977	235	5	system	system	NOUN
ajbmeb-1977	235	6	on	on	ADP
ajbmeb-1977	235	7	organizational	organizational	ADJ
ajbmeb-1977	235	8	performance	performance	NOUN
ajbmeb-1977	235	9	:	:	PUNCT
ajbmeb-1977	235	10	a	a	DET
ajbmeb-1977	235	11	study	study	NOUN
ajbmeb-1977	235	12	of	of	ADP
ajbmeb-1977	235	13	smes	sme	NOUN
ajbmeb-1977	235	14	in	in	ADP
ajbmeb-1977	235	15	the	the	DET
ajbmeb-1977	235	16	uae	uae	PROPN
ajbmeb-1977	235	17	.	.	PROPN
ajbmeb-1977	235	18	retrieved	retrieve	VERB
ajbmeb-1977	235	19	from	from	ADP
ajbmeb-1977	235	20	research	research	NOUN
ajbmeb-1977	235	21	gates	gate	NOUN
ajbmeb-1977	235	22	:	:	PUNCT
ajbmeb-1977	235	23	https://www	https://www	PROPN
ajbmeb-1977	235	24	.	.	PUNCT
ajbmeb-1977	235	25	researchgate	researchgate	NOUN
ajbmeb-1977	235	26	.	.	PUNCT
ajbmeb-1977	236	1	net	net	ADJ
ajbmeb-1977	236	2	/	/	SYM
ajbmeb-1977	236	3	publication/324062452	publication/324062452	NOUN
ajbmeb-1977	236	4	.	.	PUNCT
ajbmeb-1977	237	1	3	3	X
ajbmeb-1977	237	2	.	.	X
ajbmeb-1977	237	3	chen	chen	PROPN
ajbmeb-1977	237	4	,	,	PUNCT
ajbmeb-1977	237	5	c.	c.	PROPN
ajbmeb-1977	237	6	m.	m.	PROPN
ajbmeb-1977	237	7	,	,	PUNCT
ajbmeb-1977	237	8	&	&	CCONJ
ajbmeb-1977	237	9	delmas	delmas	PROPN
ajbmeb-1977	237	10	,	,	PUNCT
ajbmeb-1977	237	11	m.	m.	NOUN
ajbmeb-1977	237	12	(	(	PUNCT
ajbmeb-1977	237	13	2011	2011	NUM
ajbmeb-1977	237	14	)	)	PUNCT
ajbmeb-1977	237	15	.	.	PUNCT
ajbmeb-1977	238	1	measuring	measure	VERB
ajbmeb-1977	238	2	corporate	corporate	ADJ
ajbmeb-1977	238	3	social	social	ADJ
ajbmeb-1977	238	4	performance	performance	NOUN
ajbmeb-1977	238	5	:	:	PUNCT
ajbmeb-1977	238	6	an	an	DET
ajbmeb-1977	238	7	efficiency	efficiency	NOUN
ajbmeb-1977	238	8	perspective	perspective	NOUN
ajbmeb-1977	238	9	.	.	PUNCT
ajbmeb-1977	239	1	production	production	NOUN
ajbmeb-1977	239	2	and	and	CCONJ
ajbmeb-1977	239	3	operations	operation	NOUN
ajbmeb-1977	239	4	management	management	NOUN
ajbmeb-1977	239	5	,	,	PUNCT
ajbmeb-1977	239	6	20(6	20(6	NOUN
ajbmeb-1977	239	7	)	)	PUNCT
ajbmeb-1977	239	8	,	,	PUNCT
ajbmeb-1977	239	9	789	789	NUM
ajbmeb-1977	239	10	-	-	SYM
ajbmeb-1977	239	11	804	804	NUM
ajbmeb-1977	239	12	.	.	PUNCT
ajbmeb-1977	240	1	4	4	NUM
ajbmeb-1977	240	2	.	.	X
ajbmeb-1977	241	1	choudhary	choudhary	PROPN
ajbmeb-1977	241	2	,	,	PUNCT
ajbmeb-1977	241	3	s.	s.	PROPN
ajbmeb-1977	241	4	,	,	PUNCT
ajbmeb-1977	241	5	nayak	nayak	PROPN
ajbmeb-1977	241	6	,	,	PUNCT
ajbmeb-1977	241	7	r.	r.	PROPN
ajbmeb-1977	241	8	,	,	PUNCT
ajbmeb-1977	241	9	dora	dora	PROPN
ajbmeb-1977	241	10	,	,	PUNCT
ajbmeb-1977	241	11	m.	m.	NOUN
ajbmeb-1977	241	12	,	,	PUNCT
ajbmeb-1977	241	13	mishra	mishra	PROPN
ajbmeb-1977	241	14	,	,	PUNCT
ajbmeb-1977	241	15	n.	n.	NOUN
ajbmeb-1977	241	16	,	,	PUNCT
ajbmeb-1977	241	17	&	&	CCONJ
ajbmeb-1977	241	18	ghadge	ghadge	PROPN
ajbmeb-1977	241	19	,	,	PUNCT
ajbmeb-1977	241	20	a.	a.	NOUN
ajbmeb-1977	241	21	(	(	PUNCT
ajbmeb-1977	241	22	2019	2019	NUM
ajbmeb-1977	241	23	)	)	PUNCT
ajbmeb-1977	241	24	.	.	PUNCT
ajbmeb-1977	242	1	an	an	DET
ajbmeb-1977	242	2	integrated	integrate	VERB
ajbmeb-1977	242	3	lean	lean	ADJ
ajbmeb-1977	242	4	and	and	CCONJ
ajbmeb-1977	242	5	green	green	ADJ
ajbmeb-1977	242	6	approach	approach	NOUN
ajbmeb-1977	242	7	for	for	ADP
ajbmeb-1977	242	8	improving	improve	VERB
ajbmeb-1977	242	9	sustainability	sustainability	NOUN
ajbmeb-1977	242	10	performance	performance	NOUN
ajbmeb-1977	242	11	:	:	PUNCT
ajbmeb-1977	242	12	a	a	DET
ajbmeb-1977	242	13	case	case	NOUN
ajbmeb-1977	242	14	study	study	NOUN
ajbmeb-1977	242	15	of	of	ADP
ajbmeb-1977	242	16	a	a	DET
ajbmeb-1977	242	17	packaging	packaging	NOUN
ajbmeb-1977	242	18	manufacturing	manufacture	VERB
ajbmeb-1977	242	19	sme	sme	NOUN
ajbmeb-1977	242	20	in	in	ADP
ajbmeb-1977	242	21	the	the	DET
ajbmeb-1977	242	22	uk	uk	PROPN
ajbmeb-1977	242	23	.	.	PROPN
ajbmeb-1977	242	24	production	production	NOUN
ajbmeb-1977	242	25	planning	planning	PROPN
ajbmeb-1977	242	26	&	&	CCONJ
ajbmeb-1977	242	27	control	control	PROPN
ajbmeb-1977	242	28	,	,	PUNCT
ajbmeb-1977	242	29	30(5	30(5	NUM
ajbmeb-1977	242	30	-	-	SYM
ajbmeb-1977	242	31	6	6	NUM
ajbmeb-1977	242	32	)	)	PUNCT
ajbmeb-1977	242	33	,	,	PUNCT
ajbmeb-1977	242	34	353	353	NUM
ajbmeb-1977	242	35	-	-	SYM
ajbmeb-1977	242	36	368	368	NUM
ajbmeb-1977	242	37	.	.	PUNCT
ajbmeb-1977	243	1	5	5	NUM
ajbmeb-1977	243	2	.	.	X
ajbmeb-1977	243	3	de	de	PROPN
ajbmeb-1977	243	4	leeuw	leeuw	PROPN
ajbmeb-1977	243	5	,	,	PUNCT
ajbmeb-1977	243	6	s.	s.	PROPN
ajbmeb-1977	243	7	,	,	PUNCT
ajbmeb-1977	243	8	&	&	CCONJ
ajbmeb-1977	243	9	van	van	PROPN
ajbmeb-1977	243	10	den	den	PROPN
ajbmeb-1977	243	11	berg	berg	PROPN
ajbmeb-1977	243	12	,	,	PUNCT
ajbmeb-1977	243	13	j.	j.	PROPN
ajbmeb-1977	243	14	p.	p.	PROPN
ajbmeb-1977	243	15	(	(	PUNCT
ajbmeb-1977	243	16	2011	2011	NUM
ajbmeb-1977	243	17	)	)	PUNCT
ajbmeb-1977	243	18	.	.	PUNCT
ajbmeb-1977	244	1	improving	improve	VERB
ajbmeb-1977	244	2	operational	operational	ADJ
ajbmeb-1977	244	3	performance	performance	NOUN
ajbmeb-1977	244	4	by	by	ADP
ajbmeb-1977	244	5	influencing	influence	VERB
ajbmeb-1977	244	6	shopfloor	shopfloor	NOUN
ajbmeb-1977	244	7	behavior	behavior	NOUN
ajbmeb-1977	244	8	via	via	ADP
ajbmeb-1977	244	9	performance	performance	NOUN
ajbmeb-1977	244	10	management	management	NOUN
ajbmeb-1977	244	11	practices	practice	NOUN
ajbmeb-1977	244	12	.	.	PUNCT
ajbmeb-1977	245	1	journal	journal	NOUN
ajbmeb-1977	245	2	of	of	ADP
ajbmeb-1977	245	3	operations	operation	NOUN
ajbmeb-1977	245	4	management	management	NOUN
ajbmeb-1977	245	5	,	,	PUNCT
ajbmeb-1977	245	6	29(3	29(3	NUM
ajbmeb-1977	245	7	)	)	PUNCT
ajbmeb-1977	245	8	,	,	PUNCT
ajbmeb-1977	245	9	224	224	NUM
ajbmeb-1977	245	10	-	-	SYM
ajbmeb-1977	245	11	235	235	NUM
ajbmeb-1977	245	12	.	.	NOUN
ajbmeb-1977	245	13	6	6	NUM
ajbmeb-1977	245	14	.	.	X
ajbmeb-1977	246	1	ganyam	ganyam	NOUN
ajbmeb-1977	246	2	,	,	PUNCT
ajbmeb-1977	246	3	a.	a.	NOUN
ajbmeb-1977	246	4	i.	i.	PROPN
ajbmeb-1977	246	5	,	,	PUNCT
ajbmeb-1977	246	6	&	&	CCONJ
ajbmeb-1977	246	7	ivungu	ivungu	PROPN
ajbmeb-1977	246	8	,	,	PUNCT
ajbmeb-1977	246	9	j.	j.	PROPN
ajbmeb-1977	246	10	a.	a.	PROPN
ajbmeb-1977	246	11	(	(	PUNCT
ajbmeb-1977	246	12	2019	2019	NUM
ajbmeb-1977	246	13	)	)	PUNCT
ajbmeb-1977	246	14	.	.	PUNCT
ajbmeb-1977	247	1	effect	effect	NOUN
ajbmeb-1977	247	2	of	of	ADP
ajbmeb-1977	247	3	accounting	account	VERB
ajbmeb-1977	247	4	information	information	NOUN
ajbmeb-1977	247	5	system	system	NOUN
ajbmeb-1977	247	6	on	on	ADP
ajbmeb-1977	247	7	financial	financial	ADJ
ajbmeb-1977	247	8	performance	performance	NOUN
ajbmeb-1977	247	9	of	of	ADP
ajbmeb-1977	247	10	firms	firm	NOUN
ajbmeb-1977	247	11	:	:	PUNCT
ajbmeb-1977	247	12	a	a	DET
ajbmeb-1977	247	13	review	review	NOUN
ajbmeb-1977	247	14	of	of	ADP
ajbmeb-1977	247	15	literature	literature	NOUN
ajbmeb-1977	247	16	.	.	PUNCT
ajbmeb-1977	248	1	journal	journal	PROPN
ajbmeb-1977	248	2	of	of	ADP
ajbmeb-1977	248	3	business	business	NOUN
ajbmeb-1977	248	4	and	and	CCONJ
ajbmeb-1977	248	5	management	management	NOUN
ajbmeb-1977	248	6	(	(	PUNCT
ajbmeb-1977	248	7	iosrjbm	iosrjbm	PROPN
ajbmeb-1977	248	8	)	)	PUNCT
ajbmeb-1977	248	9	,	,	PUNCT
ajbmeb-1977	248	10	e	e	X
ajbmeb-1977	248	11	-	-	PUNCT
ajbmeb-1977	248	12	issn	issn	NOUN
ajbmeb-1977	248	13	:	:	PUNCT
ajbmeb-1977	248	14	2278	2278	NUM
ajbmeb-1977	248	15	-	-	PUNCT
ajbmeb-1977	248	16	487x	487x	PROPN
ajbmeb-1977	248	17	,	,	PUNCT
ajbmeb-1977	248	18	p	p	X
ajbmeb-1977	248	19	-	-	PUNCT
ajbmeb-1977	248	20	issn	issn	NOUN
ajbmeb-1977	248	21	:	:	PUNCT
ajbmeb-1977	248	22	2319	2319	NUM
ajbmeb-1977	248	23	-	-	SYM
ajbmeb-1977	248	24	7668	7668	NUM
ajbmeb-1977	248	25	.	.	PUNCT
ajbmeb-1977	249	1	volume	volume	NOUN
ajbmeb-1977	249	2	21	21	NUM
ajbmeb-1977	249	3	,	,	PUNCT
ajbmeb-1977	249	4	issue	issue	NOUN
ajbmeb-1977	249	5	5	5	NUM
ajbmeb-1977	249	6	.	.	PUNCT
ajbmeb-1977	250	1	(	(	PUNCT
ajbmeb-1977	250	2	39	39	NUM
ajbmeb-1977	250	3	-	-	SYM
ajbmeb-1977	250	4	49	49	NUM
ajbmeb-1977	250	5	)	)	PUNCT
ajbmeb-1977	250	6	7	7	NUM
ajbmeb-1977	250	7	.	.	PUNCT
ajbmeb-1977	251	1	garengo	garengo	PROPN
ajbmeb-1977	251	2	,	,	PUNCT
ajbmeb-1977	251	3	p.	p.	NOUN
ajbmeb-1977	251	4	,	,	PUNCT
ajbmeb-1977	251	5	biazzo	biazzo	PROPN
ajbmeb-1977	251	6	,	,	PUNCT
ajbmeb-1977	251	7	s.	s.	PROPN
ajbmeb-1977	251	8	,	,	PUNCT
ajbmeb-1977	251	9	&	&	CCONJ
ajbmeb-1977	251	10	bititci	bititci	PROPN
ajbmeb-1977	251	11	,	,	PUNCT
ajbmeb-1977	251	12	u.	u.	PROPN
ajbmeb-1977	251	13	s.	s.	PROPN
ajbmeb-1977	251	14	(	(	PUNCT
ajbmeb-1977	251	15	2005	2005	NUM
ajbmeb-1977	251	16	)	)	PUNCT
ajbmeb-1977	251	17	.	.	PUNCT
ajbmeb-1977	252	1	performance	performance	NOUN
ajbmeb-1977	252	2	measurement	measurement	NOUN
ajbmeb-1977	252	3	systems	system	NOUN
ajbmeb-1977	252	4	in	in	ADP
ajbmeb-1977	252	5	smes	sme	NOUN
ajbmeb-1977	252	6	:	:	PUNCT
ajbmeb-1977	252	7	a	a	DET
ajbmeb-1977	252	8	review	review	NOUN
ajbmeb-1977	252	9	for	for	ADP
ajbmeb-1977	252	10	a	a	DET
ajbmeb-1977	252	11	research	research	NOUN
ajbmeb-1977	252	12	agenda	agenda	NOUN
ajbmeb-1977	252	13	.	.	PUNCT
ajbmeb-1977	253	1	international	international	ADJ
ajbmeb-1977	253	2	journal	journal	PROPN
ajbmeb-1977	253	3	of	of	ADP
ajbmeb-1977	253	4	management	management	NOUN
ajbmeb-1977	253	5	reviews	review	NOUN
ajbmeb-1977	253	6	,	,	PUNCT
ajbmeb-1977	253	7	7(1	7(1	NUM
ajbmeb-1977	253	8	)	)	PUNCT
ajbmeb-1977	253	9	,	,	PUNCT
ajbmeb-1977	253	10	25	25	NUM
ajbmeb-1977	253	11	-	-	SYM
ajbmeb-1977	253	12	47	47	NUM
ajbmeb-1977	253	13	..	..	PUNCT
ajbmeb-1977	253	14	8	8	NUM
ajbmeb-1977	253	15	.	.	X
ajbmeb-1977	254	1	grant	grant	PROPN
ajbmeb-1977	254	2	,	,	PUNCT
ajbmeb-1977	254	3	k.	k.	PROPN
ajbmeb-1977	254	4	,	,	PUNCT
ajbmeb-1977	254	5	gilmore	gilmore	PROPN
ajbmeb-1977	254	6	,	,	PUNCT
ajbmeb-1977	254	7	a.	a.	PROPN
ajbmeb-1977	254	8	,	,	PUNCT
ajbmeb-1977	254	9	carson	carson	PROPN
ajbmeb-1977	254	10	,	,	PUNCT
ajbmeb-1977	254	11	d.	d.	PROPN
ajbmeb-1977	254	12	,	,	PUNCT
ajbmeb-1977	254	13	laney	laney	PROPN
ajbmeb-1977	254	14	,	,	PUNCT
ajbmeb-1977	254	15	r.	r.	PROPN
ajbmeb-1977	254	16	,	,	PUNCT
ajbmeb-1977	254	17	&	&	CCONJ
ajbmeb-1977	254	18	pickett	pickett	PROPN
ajbmeb-1977	254	19	,	,	PUNCT
ajbmeb-1977	254	20	b.	b.	PROPN
ajbmeb-1977	254	21	(	(	PUNCT
ajbmeb-1977	254	22	2001	2001	NUM
ajbmeb-1977	254	23	)	)	PUNCT
ajbmeb-1977	254	24	.	.	PUNCT
ajbmeb-1977	255	1	“	"	PUNCT
ajbmeb-1977	255	2	experiential	experiential	ADJ
ajbmeb-1977	255	3	”	"	PUNCT
ajbmeb-1977	255	4	research	research	NOUN
ajbmeb-1977	255	5	methodology	methodology	NOUN
ajbmeb-1977	255	6	:	:	PUNCT
ajbmeb-1977	255	7	an	an	DET
ajbmeb-1977	255	8	integrated	integrate	VERB
ajbmeb-1977	255	9	academic	academic	ADJ
ajbmeb-1977	255	10	-	-	PUNCT
ajbmeb-1977	255	11	practitioner	practitioner	NOUN
ajbmeb-1977	255	12	“	"	PUNCT
ajbmeb-1977	255	13	team	team	NOUN
ajbmeb-1977	255	14	”	"	PUNCT
ajbmeb-1977	255	15	approach	approach	NOUN
ajbmeb-1977	255	16	.	.	PUNCT
ajbmeb-1977	256	1	qualitative	qualitative	ADJ
ajbmeb-1977	256	2	market	market	NOUN
ajbmeb-1977	256	3	research	research	NOUN
ajbmeb-1977	256	4	:	:	PUNCT
ajbmeb-1977	256	5	an	an	DET
ajbmeb-1977	256	6	international	international	ADJ
ajbmeb-1977	256	7	journal	journal	NOUN
ajbmeb-1977	256	8	,	,	PUNCT
ajbmeb-1977	256	9	4(2	4(2	NUM
ajbmeb-1977	256	10	)	)	PUNCT
ajbmeb-1977	256	11	,	,	PUNCT
ajbmeb-1977	256	12	66	66	NUM
ajbmeb-1977	256	13	-	-	SYM
ajbmeb-1977	256	14	75	75	NUM
ajbmeb-1977	256	15	.	.	PUNCT
ajbmeb-1977	257	1	american	american	PROPN
ajbmeb-1977	257	2	journal	journal	PROPN
ajbmeb-1977	257	3	of	of	ADP
ajbmeb-1977	257	4	business	business	NOUN
ajbmeb-1977	257	5	management	management	NOUN
ajbmeb-1977	257	6	,	,	PUNCT
ajbmeb-1977	257	7	economics	economic	NOUN
ajbmeb-1977	257	8	and	and	CCONJ
ajbmeb-1977	257	9	banking	banking	NOUN
ajbmeb-1977	257	10	volume	volume	NOUN
ajbmeb-1977	257	11	23	23	NUM
ajbmeb-1977	257	12	april	april	PROPN
ajbmeb-1977	257	13	2024	2024	NUM
ajbmeb-1977	257	14	p	p	NOUN
ajbmeb-1977	257	15	a	a	DET
ajbmeb-1977	257	16	g	g	NOUN
ajbmeb-1977	257	17	e	e	NOUN
ajbmeb-1977	257	18	|	|	ADV
ajbmeb-1977	257	19	14	14	NUM
ajbmeb-1977	257	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1977	257	21	9	9	NUM
ajbmeb-1977	257	22	.	.	PUNCT
ajbmeb-1977	257	23	harash	harash	PROPN
ajbmeb-1977	257	24	,	,	PUNCT
ajbmeb-1977	257	25	e.	e.	PROPN
ajbmeb-1977	257	26	(	(	PUNCT
ajbmeb-1977	257	27	2015	2015	NUM
ajbmeb-1977	257	28	)	)	PUNCT
ajbmeb-1977	257	29	.	.	PUNCT
ajbmeb-1977	258	1	the	the	DET
ajbmeb-1977	258	2	role	role	NOUN
ajbmeb-1977	258	3	of	of	ADP
ajbmeb-1977	258	4	environmental	environmental	ADJ
ajbmeb-1977	258	5	uncertainty	uncertainty	NOUN
ajbmeb-1977	258	6	in	in	ADP
ajbmeb-1977	258	7	the	the	DET
ajbmeb-1977	258	8	link	link	NOUN
ajbmeb-1977	258	9	between	between	ADP
ajbmeb-1977	258	10	accounting	account	VERB
ajbmeb-1977	258	11	information	information	NOUN
ajbmeb-1977	258	12	system	system	NOUN
ajbmeb-1977	258	13	and	and	CCONJ
ajbmeb-1977	258	14	performance	performance	NOUN
ajbmeb-1977	258	15	small	small	ADJ
ajbmeb-1977	258	16	and	and	CCONJ
ajbmeb-1977	258	17	medium	medium	ADJ
ajbmeb-1977	258	18	enterprises	enterprise	NOUN
ajbmeb-1977	258	19	in	in	ADP
ajbmeb-1977	258	20	iraq	iraq	PROPN
ajbmeb-1977	258	21	.	.	PUNCT
ajbmeb-1977	259	1	global	global	ADJ
ajbmeb-1977	259	2	journal	journal	PROPN
ajbmeb-1977	259	3	of	of	ADP
ajbmeb-1977	259	4	management	management	NOUN
ajbmeb-1977	259	5	and	and	CCONJ
ajbmeb-1977	259	6	business	business	NOUN
ajbmeb-1977	259	7	research	research	NOUN
ajbmeb-1977	259	8	.	.	PUNCT
ajbmeb-1977	260	1	10	10	NUM
ajbmeb-1977	260	2	.	.	X
ajbmeb-1977	260	3	harash	harash	PROPN
ajbmeb-1977	260	4	,	,	PUNCT
ajbmeb-1977	260	5	e.	e.	PROPN
ajbmeb-1977	260	6	(	(	PUNCT
ajbmeb-1977	260	7	2017	2017	NUM
ajbmeb-1977	260	8	)	)	PUNCT
ajbmeb-1977	260	9	.	.	PUNCT
ajbmeb-1977	261	1	accounting	accounting	NOUN
ajbmeb-1977	261	2	performance	performance	NOUN
ajbmeb-1977	261	3	of	of	ADP
ajbmeb-1977	261	4	smes	sme	NOUN
ajbmeb-1977	261	5	and	and	CCONJ
ajbmeb-1977	261	6	effect	effect	NOUN
ajbmeb-1977	261	7	of	of	ADP
ajbmeb-1977	261	8	accounting	account	VERB
ajbmeb-1977	261	9	information	information	NOUN
ajbmeb-1977	261	10	system	system	NOUN
ajbmeb-1977	261	11	:	:	PUNCT
ajbmeb-1977	261	12	a	a	DET
ajbmeb-1977	261	13	conceptual	conceptual	ADJ
ajbmeb-1977	261	14	model	model	NOUN
ajbmeb-1977	261	15	.	.	PUNCT
ajbmeb-1977	262	1	global	global	ADJ
ajbmeb-1977	262	2	journal	journal	PROPN
ajbmeb-1977	262	3	of	of	ADP
ajbmeb-1977	262	4	management	management	NOUN
ajbmeb-1977	262	5	and	and	CCONJ
ajbmeb-1977	262	6	business	business	NOUN
ajbmeb-1977	262	7	research	research	NOUN
ajbmeb-1977	262	8	.	.	PUNCT
ajbmeb-1977	263	1	11	11	NUM
ajbmeb-1977	263	2	.	.	X
ajbmeb-1977	263	3	harash	harash	PROPN
ajbmeb-1977	263	4	,	,	PUNCT
ajbmeb-1977	263	5	e.	e.	PROPN
ajbmeb-1977	263	6	,	,	PUNCT
ajbmeb-1977	263	7	alsaad	alsaad	PROPN
ajbmeb-1977	263	8	,	,	PUNCT
ajbmeb-1977	263	9	f.	f.	PROPN
ajbmeb-1977	263	10	j.	j.	PROPN
ajbmeb-1977	263	11	,	,	PUNCT
ajbmeb-1977	263	12	&	&	CCONJ
ajbmeb-1977	263	13	ahmed	ahmed	PROPN
ajbmeb-1977	263	14	,	,	PUNCT
ajbmeb-1977	263	15	e.	e.	PROPN
ajbmeb-1977	263	16	r.	r.	PROPN
ajbmeb-1977	263	17	(	(	PUNCT
ajbmeb-1977	263	18	2013	2013	NUM
ajbmeb-1977	263	19	)	)	PUNCT
ajbmeb-1977	263	20	.	.	PUNCT
ajbmeb-1977	264	1	moderating	moderate	VERB
ajbmeb-1977	264	2	effect	effect	NOUN
ajbmeb-1977	264	3	of	of	ADP
ajbmeb-1977	264	4	market	market	NOUN
ajbmeb-1977	264	5	practices	practice	NOUN
ajbmeb-1977	264	6	on	on	ADP
ajbmeb-1977	264	7	the	the	DET
ajbmeb-1977	264	8	government	government	NOUN
ajbmeb-1977	264	9	policy	policy	NOUN
ajbmeb-1977	264	10	—	—	PUNCT
ajbmeb-1977	264	11	performance	performance	NOUN
ajbmeb-1977	264	12	relationship	relationship	NOUN
ajbmeb-1977	264	13	in	in	ADP
ajbmeb-1977	264	14	iraq	iraq	PROPN
ajbmeb-1977	264	15	smes	sme	NOUN
ajbmeb-1977	264	16	.	.	PUNCT
ajbmeb-1977	265	1	american	american	PROPN
ajbmeb-1977	265	2	journal	journal	PROPN
ajbmeb-1977	265	3	of	of	ADP
ajbmeb-1977	265	4	economics	economic	NOUN
ajbmeb-1977	265	5	,	,	PUNCT
ajbmeb-1977	265	6	3	3	NUM
ajbmeb-1977	265	7	,	,	PUNCT
ajbmeb-1977	265	8	125	125	NUM
ajbmeb-1977	265	9	-	-	SYM
ajbmeb-1977	265	10	130	130	NUM
ajbmeb-1977	265	11	.	.	PUNCT
ajbmeb-1977	265	12	12	12	NUM
ajbmeb-1977	265	13	.	.	PUNCT
ajbmeb-1977	266	1	harash	harash	PROPN
ajbmeb-1977	266	2	,	,	PUNCT
ajbmeb-1977	266	3	e.	e.	PROPN
ajbmeb-1977	266	4	,	,	PUNCT
ajbmeb-1977	266	5	suhail	suhail	PROPN
ajbmeb-1977	266	6	,	,	PUNCT
ajbmeb-1977	266	7	a.	a.	PROPN
ajbmeb-1977	266	8	,	,	PUNCT
ajbmeb-1977	266	9	&	&	CCONJ
ajbmeb-1977	266	10	ahmed	ahmed	PROPN
ajbmeb-1977	266	11	,	,	PUNCT
ajbmeb-1977	266	12	r.	r.	PROPN
ajbmeb-1977	266	13	(	(	PUNCT
ajbmeb-1977	266	14	2014	2014	NUM
ajbmeb-1977	266	15	)	)	PUNCT
ajbmeb-1977	266	16	.	.	PUNCT
ajbmeb-1977	267	1	the	the	DET
ajbmeb-1977	267	2	influence	influence	NOUN
ajbmeb-1977	267	3	of	of	ADP
ajbmeb-1977	267	4	accounting	accounting	NOUN
ajbmeb-1977	267	5	information	information	NOUN
ajbmeb-1977	267	6	systems	system	NOUN
ajbmeb-1977	267	7	(	(	PUNCT
ajbmeb-1977	267	8	ais	ais	PROPN
ajbmeb-1977	267	9	)	)	PUNCT
ajbmeb-1977	267	10	on	on	ADP
ajbmeb-1977	267	11	performance	performance	NOUN
ajbmeb-1977	267	12	of	of	ADP
ajbmeb-1977	267	13	small	small	ADJ
ajbmeb-1977	267	14	and	and	CCONJ
ajbmeb-1977	267	15	medium	medium	ADJ
ajbmeb-1977	267	16	enterprises	enterprise	NOUN
ajbmeb-1977	267	17	(	(	PUNCT
ajbmeb-1977	267	18	smes	sme	NOUN
ajbmeb-1977	267	19	)	)	PUNCT
ajbmeb-1977	267	20	in	in	ADP
ajbmeb-1977	267	21	iraq	iraq	PROPN
ajbmeb-1977	267	22	.	.	PUNCT
ajbmeb-1977	268	1	journal	journal	PROPN
ajbmeb-1977	268	2	of	of	ADP
ajbmeb-1977	268	3	business	business	NOUN
ajbmeb-1977	268	4	and	and	CCONJ
ajbmeb-1977	268	5	management	management	NOUN
ajbmeb-1977	268	6	,	,	PUNCT
ajbmeb-1977	268	7	3	3	NUM
ajbmeb-1977	268	8	(	(	PUNCT
ajbmeb-1977	268	9	4	4	NUM
ajbmeb-1977	268	10	)	)	PUNCT
ajbmeb-1977	268	11	,	,	PUNCT
ajbmeb-1977	268	12	48	48	NUM
ajbmeb-1977	268	13	-	-	SYM
ajbmeb-1977	268	14	57	57	NUM
ajbmeb-1977	268	15	.	.	NOUN
ajbmeb-1977	268	16	13	13	NUM
ajbmeb-1977	268	17	.	.	PUNCT
ajbmeb-1977	269	1	harash	harash	PROPN
ajbmeb-1977	269	2	,	,	PUNCT
ajbmeb-1977	269	3	e.	e.	PROPN
ajbmeb-1977	269	4	,	,	PUNCT
ajbmeb-1977	269	5	yahya	yahya	PROPN
ajbmeb-1977	269	6	,	,	PUNCT
ajbmeb-1977	269	7	s.	s.	PROPN
ajbmeb-1977	269	8	b.	b.	PROPN
ajbmeb-1977	269	9	,	,	PUNCT
ajbmeb-1977	269	10	ahmed	ahmed	PROPN
ajbmeb-1977	269	11	,	,	PUNCT
ajbmeb-1977	269	12	e.	e.	PROPN
ajbmeb-1977	269	13	r.	r.	PROPN
ajbmeb-1977	269	14	,	,	PUNCT
ajbmeb-1977	269	15	&	&	CCONJ
ajbmeb-1977	269	16	alsaad	alsaad	PROPN
ajbmeb-1977	269	17	,	,	PUNCT
ajbmeb-1977	269	18	f.	f.	PROPN
ajbmeb-1977	269	19	j.	j.	PROPN
ajbmeb-1977	269	20	(	(	PUNCT
ajbmeb-1977	269	21	2013	2013	NUM
ajbmeb-1977	269	22	)	)	PUNCT
ajbmeb-1977	269	23	.	.	PUNCT
ajbmeb-1977	270	1	impact	impact	NOUN
ajbmeb-1977	270	2	of	of	ADP
ajbmeb-1977	270	3	government	government	NOUN
ajbmeb-1977	270	4	policies	policy	NOUN
ajbmeb-1977	270	5	in	in	ADP
ajbmeb-1977	270	6	the	the	DET
ajbmeb-1977	270	7	influence	influence	NOUN
ajbmeb-1977	270	8	of	of	ADP
ajbmeb-1977	270	9	market	market	NOUN
ajbmeb-1977	270	10	practices	practice	NOUN
ajbmeb-1977	270	11	on	on	ADP
ajbmeb-1977	270	12	financial	financial	ADJ
ajbmeb-1977	270	13	performance	performance	NOUN
ajbmeb-1977	270	14	of	of	ADP
ajbmeb-1977	270	15	small	small	ADJ
ajbmeb-1977	270	16	and	and	CCONJ
ajbmeb-1977	270	17	medium	medium	ADJ
ajbmeb-1977	270	18	enterprises	enterprise	NOUN
ajbmeb-1977	270	19	(	(	PUNCT
ajbmeb-1977	270	20	smes	sme	NOUN
ajbmeb-1977	270	21	)	)	PUNCT
ajbmeb-1977	270	22	in	in	ADP
ajbmeb-1977	270	23	iraq	iraq	PROPN
ajbmeb-1977	270	24	.	.	PUNCT
ajbmeb-1977	271	1	journal	journal	PROPN
ajbmeb-1977	271	2	of	of	ADP
ajbmeb-1977	271	3	accounting	accounting	NOUN
ajbmeb-1977	271	4	and	and	CCONJ
ajbmeb-1977	271	5	business	business	NOUN
ajbmeb-1977	271	6	(	(	PUNCT
ajbmeb-1977	271	7	jab	jab	PROPN
ajbmeb-1977	271	8	)	)	PUNCT
ajbmeb-1977	271	9	,	,	PUNCT
ajbmeb-1977	271	10	13(2	13(2	NOUN
ajbmeb-1977	271	11	)	)	PUNCT
ajbmeb-1977	271	12	.	.	PUNCT
ajbmeb-1977	272	1	14	14	NUM
ajbmeb-1977	272	2	.	.	PUNCT
ajbmeb-1977	273	1	ismail	ismail	PROPN
ajbmeb-1977	273	2	,	,	PUNCT
ajbmeb-1977	273	3	n.	n.	PROPN
ajbmeb-1977	273	4	a.	a.	PROPN
ajbmeb-1977	273	5	,	,	PUNCT
ajbmeb-1977	273	6	&	&	CCONJ
ajbmeb-1977	273	7	king	king	PROPN
ajbmeb-1977	273	8	,	,	PUNCT
ajbmeb-1977	273	9	m.	m.	NOUN
ajbmeb-1977	273	10	(	(	PUNCT
ajbmeb-1977	273	11	2005	2005	NUM
ajbmeb-1977	273	12	)	)	PUNCT
ajbmeb-1977	273	13	.	.	PUNCT
ajbmeb-1977	274	1	firm	firm	ADJ
ajbmeb-1977	274	2	performance	performance	NOUN
ajbmeb-1977	274	3	and	and	CCONJ
ajbmeb-1977	274	4	ais	ais	NOUN
ajbmeb-1977	274	5	alignment	alignment	NOUN
ajbmeb-1977	274	6	in	in	ADP
ajbmeb-1977	274	7	malaysian	malaysian	ADJ
ajbmeb-1977	274	8	smes	sme	NOUN
ajbmeb-1977	274	9	.	.	PUNCT
ajbmeb-1977	275	1	international	international	ADJ
ajbmeb-1977	275	2	journal	journal	PROPN
ajbmeb-1977	275	3	of	of	ADP
ajbmeb-1977	275	4	accounting	accounting	NOUN
ajbmeb-1977	275	5	information	information	NOUN
ajbmeb-1977	275	6	systems	system	NOUN
ajbmeb-1977	275	7	,	,	PUNCT
ajbmeb-1977	275	8	6(4	6(4	NUM
ajbmeb-1977	275	9	)	)	PUNCT
ajbmeb-1977	275	10	,	,	PUNCT
ajbmeb-1977	275	11	241	241	PROPN
ajbmeb-1977	275	12	-	-	SYM
ajbmeb-1977	275	13	259	259	NUM
ajbmeb-1977	275	14	.	.	NOUN
ajbmeb-1977	275	15	15	15	NUM
ajbmeb-1977	275	16	.	.	PUNCT
ajbmeb-1977	276	1	jamil	jamil	PROPN
ajbmeb-1977	276	2	,	,	PUNCT
ajbmeb-1977	276	3	c.	c.	PROPN
ajbmeb-1977	276	4	m.	m.	PROPN
ajbmeb-1977	276	5	,	,	PUNCT
ajbmeb-1977	276	6	&	&	CCONJ
ajbmeb-1977	276	7	mohamed	mohamed	PROPN
ajbmeb-1977	276	8	,	,	PUNCT
ajbmeb-1977	276	9	r.	r.	PROPN
ajbmeb-1977	276	10	(	(	PUNCT
ajbmeb-1977	276	11	2011	2011	NUM
ajbmeb-1977	276	12	)	)	PUNCT
ajbmeb-1977	276	13	.	.	PUNCT
ajbmeb-1977	277	1	performance	performance	NOUN
ajbmeb-1977	277	2	measurement	measurement	NOUN
ajbmeb-1977	277	3	system	system	NOUN
ajbmeb-1977	277	4	(	(	PUNCT
ajbmeb-1977	277	5	pms	pms	PROPN
ajbmeb-1977	277	6	)	)	PUNCT
ajbmeb-1977	277	7	in	in	ADP
ajbmeb-1977	277	8	small	small	ADJ
ajbmeb-1977	277	9	medium	medium	ADJ
ajbmeb-1977	277	10	enterprises	enterprise	NOUN
ajbmeb-1977	277	11	(	(	PUNCT
ajbmeb-1977	277	12	smes	sme	NOUN
ajbmeb-1977	277	13	):	):	PUNCT
ajbmeb-1977	277	14	a	a	DET
ajbmeb-1977	277	15	practical	practical	ADJ
ajbmeb-1977	277	16	modified	modify	VERB
ajbmeb-1977	277	17	framework	framework	NOUN
ajbmeb-1977	277	18	.	.	PUNCT
ajbmeb-1977	278	1	world	world	PROPN
ajbmeb-1977	278	2	journal	journal	PROPN
ajbmeb-1977	278	3	of	of	ADP
ajbmeb-1977	278	4	social	social	ADJ
ajbmeb-1977	278	5	sciences	science	NOUN
ajbmeb-1977	278	6	,	,	PUNCT
ajbmeb-1977	278	7	1(3	1(3	NUM
ajbmeb-1977	278	8	)	)	PUNCT
ajbmeb-1977	278	9	,	,	PUNCT
ajbmeb-1977	278	10	200	200	NUM
ajbmeb-1977	278	11	-	-	SYM
ajbmeb-1977	278	12	212	212	NUM
ajbmeb-1977	278	13	.	.	PUNCT
ajbmeb-1977	279	1	16	16	NUM
ajbmeb-1977	279	2	.	.	PUNCT
ajbmeb-1977	279	3	kareem	kareem	PROPN
ajbmeb-1977	279	4	,	,	PUNCT
ajbmeb-1977	279	5	h.	h.	PROPN
ajbmeb-1977	279	6	m.	m.	PROPN
ajbmeb-1977	279	7	,	,	PUNCT
ajbmeb-1977	279	8	aziz	aziz	PROPN
ajbmeb-1977	279	9	,	,	PUNCT
ajbmeb-1977	279	10	k.	k.	PROPN
ajbmeb-1977	279	11	a.	a.	PROPN
ajbmeb-1977	279	12	,	,	PUNCT
ajbmeb-1977	279	13	maelah	maelah	PROPN
ajbmeb-1977	279	14	,	,	PUNCT
ajbmeb-1977	279	15	r.	r.	PROPN
ajbmeb-1977	279	16	,	,	PUNCT
ajbmeb-1977	279	17	yunus	yunus	PROPN
ajbmeb-1977	279	18	,	,	PUNCT
ajbmeb-1977	279	19	y.	y.	PROPN
ajbmeb-1977	279	20	m.	m.	PROPN
ajbmeb-1977	279	21	&	&	CCONJ
ajbmeb-1977	279	22	dauwed	dauwed	PROPN
ajbmeb-1977	279	23	,	,	PUNCT
ajbmeb-1977	279	24	m.a	m.a	PROPN
ajbmeb-1977	279	25	.	.	PROPN
ajbmeb-1977	279	26	(	(	PUNCT
ajbmeb-1977	279	27	2019	2019	NUM
ajbmeb-1977	279	28	)	)	PUNCT
ajbmeb-1977	279	29	.	.	PUNCT
ajbmeb-1977	280	1	enterprises	enterprise	NOUN
ajbmeb-1977	280	2	performance	performance	NOUN
ajbmeb-1977	280	3	based	base	VERB
ajbmeb-1977	280	4	accounting	accounting	NOUN
ajbmeb-1977	280	5	information	information	NOUN
ajbmeb-1977	280	6	system	system	NOUN
ajbmeb-1977	280	7	:	:	PUNCT
ajbmeb-1977	280	8	success	success	NOUN
ajbmeb-1977	280	9	factors	factor	NOUN
ajbmeb-1977	280	10	.	.	PUNCT
ajbmeb-1977	281	1	asian	asian	ADJ
ajbmeb-1977	281	2	journal	journal	PROPN
ajbmeb-1977	281	3	of	of	ADP
ajbmeb-1977	281	4	scientific	scientific	ADJ
ajbmeb-1977	281	5	research	research	NOUN
ajbmeb-1977	281	6	.	.	PUNCT
ajbmeb-1977	282	1	volume	volume	NOUN
ajbmeb-1977	282	2	:	:	PUNCT
ajbmeb-1977	282	3	12	12	NUM
ajbmeb-1977	282	4	|	|	NOUN
ajbmeb-1977	282	5	issue	issue	NOUN
ajbmeb-1977	282	6	:	:	PUNCT
ajbmeb-1977	282	7	1	1	NUM
ajbmeb-1977	282	8	|	|	INTJ
ajbmeb-1977	282	9	page	page	NOUN
ajbmeb-1977	282	10	no	no	INTJ
ajbmeb-1977	282	11	.	.	PUNCT
ajbmeb-1977	282	12	:	:	PUNCT
ajbmeb-1977	283	1	29	29	NUM
ajbmeb-1977	283	2	-	-	SYM
ajbmeb-1977	283	3	40	40	NUM
ajbmeb-1977	283	4	.	.	PUNCT
ajbmeb-1977	284	1	17	17	NUM
ajbmeb-1977	284	2	.	.	PUNCT
ajbmeb-1977	285	1	khadafi	khadafi	PROPN
ajbmeb-1977	285	2	,	,	PUNCT
ajbmeb-1977	285	3	m.	m.	NOUN
ajbmeb-1977	285	4	,	,	PUNCT
ajbmeb-1977	285	5	&	&	CCONJ
ajbmeb-1977	285	6	heikal	heikal	NOUN
ajbmeb-1977	285	7	,	,	PUNCT
ajbmeb-1977	285	8	m.	m.	NOUN
ajbmeb-1977	285	9	(	(	PUNCT
ajbmeb-1977	285	10	2014	2014	NUM
ajbmeb-1977	285	11	)	)	PUNCT
ajbmeb-1977	285	12	.	.	PUNCT
ajbmeb-1977	286	1	financial	financial	ADJ
ajbmeb-1977	286	2	performance	performance	NOUN
ajbmeb-1977	286	3	analysis	analysis	NOUN
ajbmeb-1977	286	4	using	use	VERB
ajbmeb-1977	286	5	economic	economic	ADJ
ajbmeb-1977	286	6	value	value	NOUN
ajbmeb-1977	286	7	added	add	VERB
ajbmeb-1977	286	8	in	in	ADP
ajbmeb-1977	286	9	consumption	consumption	NOUN
ajbmeb-1977	286	10	industry	industry	NOUN
ajbmeb-1977	286	11	in	in	ADP
ajbmeb-1977	286	12	indonesia	indonesia	PROPN
ajbmeb-1977	286	13	stock	stock	PROPN
ajbmeb-1977	286	14	exchange	exchange	PROPN
ajbmeb-1977	286	15	.	.	PUNCT
ajbmeb-1977	287	1	“	"	PUNCT
ajbmeb-1977	287	2	.	.	PUNCT
ajbmeb-1977	288	1	american	american	PROPN
ajbmeb-1977	288	2	international	international	PROPN
ajbmeb-1977	288	3	journal	journal	PROPN
ajbmeb-1977	288	4	of	of	ADP
ajbmeb-1977	288	5	social	social	ADJ
ajbmeb-1977	288	6	science	science	NOUN
ajbmeb-1977	288	7	”	"	PUNCT
ajbmeb-1977	288	8	july	july	PROPN
ajbmeb-1977	288	9	,	,	PUNCT
ajbmeb-1977	288	10	3(4	3(4	NUM
ajbmeb-1977	288	11	)	)	PUNCT
ajbmeb-1977	288	12	,	,	PUNCT
ajbmeb-1977	288	13	219	219	NUM
ajbmeb-1977	288	14	-	-	SYM
ajbmeb-1977	288	15	226	226	NUM
ajbmeb-1977	288	16	.	.	PUNCT
ajbmeb-1977	289	1	18	18	NUM
ajbmeb-1977	289	2	.	.	X
ajbmeb-1977	290	1	kraus	kraus	PROPN
ajbmeb-1977	290	2	,	,	PUNCT
ajbmeb-1977	290	3	s.	s.	PROPN
ajbmeb-1977	290	4	,	,	PUNCT
ajbmeb-1977	290	5	burtscher	burtscher	PROPN
ajbmeb-1977	290	6	,	,	PUNCT
ajbmeb-1977	290	7	j.	j.	PROPN
ajbmeb-1977	290	8	,	,	PUNCT
ajbmeb-1977	290	9	niemand	niemand	NOUN
ajbmeb-1977	290	10	,	,	PUNCT
ajbmeb-1977	290	11	t.	t.	PROPN
ajbmeb-1977	290	12	,	,	PUNCT
ajbmeb-1977	290	13	roig	roig	PROPN
ajbmeb-1977	290	14	-	-	PUNCT
ajbmeb-1977	290	15	tierno	tierno	PROPN
ajbmeb-1977	290	16	,	,	PUNCT
ajbmeb-1977	290	17	n.	n.	NOUN
ajbmeb-1977	290	18	,	,	PUNCT
ajbmeb-1977	290	19	&	&	CCONJ
ajbmeb-1977	290	20	syrjä	syrjä	NOUN
ajbmeb-1977	290	21	,	,	PUNCT
ajbmeb-1977	290	22	p.	p.	NOUN
ajbmeb-1977	290	23	(	(	PUNCT
ajbmeb-1977	290	24	2017	2017	NUM
ajbmeb-1977	290	25	)	)	PUNCT
ajbmeb-1977	290	26	.	.	PUNCT
ajbmeb-1977	291	1	configurational	configurational	ADJ
ajbmeb-1977	291	2	paths	path	NOUN
ajbmeb-1977	291	3	to	to	ADP
ajbmeb-1977	291	4	social	social	ADJ
ajbmeb-1977	291	5	performance	performance	NOUN
ajbmeb-1977	291	6	in	in	ADP
ajbmeb-1977	291	7	smes	sme	NOUN
ajbmeb-1977	291	8	:	:	PUNCT
ajbmeb-1977	291	9	the	the	DET
ajbmeb-1977	291	10	interplay	interplay	NOUN
ajbmeb-1977	291	11	of	of	ADP
ajbmeb-1977	291	12	innovation	innovation	NOUN
ajbmeb-1977	291	13	,	,	PUNCT
ajbmeb-1977	291	14	sustainability	sustainability	NOUN
ajbmeb-1977	291	15	,	,	PUNCT
ajbmeb-1977	291	16	resources	resource	NOUN
ajbmeb-1977	291	17	and	and	CCONJ
ajbmeb-1977	291	18	achievement	achievement	NOUN
ajbmeb-1977	291	19	motivation	motivation	NOUN
ajbmeb-1977	291	20	.	.	PUNCT
ajbmeb-1977	292	1	sustainability	sustainability	NOUN
ajbmeb-1977	292	2	,	,	PUNCT
ajbmeb-1977	292	3	9(10	9(10	NUM
ajbmeb-1977	292	4	)	)	PUNCT
ajbmeb-1977	292	5	,	,	PUNCT
ajbmeb-1977	292	6	1828	1828	NUM
ajbmeb-1977	292	7	.	.	PUNCT
ajbmeb-1977	293	1	19	19	NUM
ajbmeb-1977	293	2	.	.	X
ajbmeb-1977	293	3	maduekwe	maduekwe	ADJ
ajbmeb-1977	293	4	,	,	PUNCT
ajbmeb-1977	293	5	c.	c.	PROPN
ajbmeb-1977	293	6	c.	c.	PROPN
ajbmeb-1977	293	7	,	,	PUNCT
ajbmeb-1977	293	8	&	&	CCONJ
ajbmeb-1977	293	9	kamala	kamala	PROPN
ajbmeb-1977	293	10	,	,	PUNCT
ajbmeb-1977	293	11	p.	p.	NOUN
ajbmeb-1977	293	12	(	(	PUNCT
ajbmeb-1977	293	13	2016	2016	NUM
ajbmeb-1977	293	14	)	)	PUNCT
ajbmeb-1977	293	15	.	.	PUNCT
ajbmeb-1977	294	1	performance	performance	NOUN
ajbmeb-1977	294	2	measurement	measurement	NOUN
ajbmeb-1977	294	3	by	by	ADP
ajbmeb-1977	294	4	small	small	ADJ
ajbmeb-1977	294	5	and	and	CCONJ
ajbmeb-1977	294	6	medium	medium	ADJ
ajbmeb-1977	294	7	enterprises	enterprise	NOUN
ajbmeb-1977	294	8	in	in	ADP
ajbmeb-1977	294	9	cape	cape	NOUN
ajbmeb-1977	294	10	metropolis	metropolis	PROPN
ajbmeb-1977	294	11	,	,	PUNCT
ajbmeb-1977	294	12	south	south	PROPN
ajbmeb-1977	294	13	africa	africa	PROPN
ajbmeb-1977	294	14	.	.	PUNCT
ajbmeb-1977	295	1	problems	problem	NOUN
ajbmeb-1977	295	2	and	and	CCONJ
ajbmeb-1977	295	3	perspectives	perspective	NOUN
ajbmeb-1977	295	4	in	in	ADP
ajbmeb-1977	295	5	management	management	NOUN
ajbmeb-1977	295	6	,	,	PUNCT
ajbmeb-1977	295	7	14(2	14(2	NUM
ajbmeb-1977	295	8	)	)	PUNCT
ajbmeb-1977	295	9	,	,	PUNCT
ajbmeb-1977	295	10	46	46	NUM
ajbmeb-1977	295	11	-	-	SYM
ajbmeb-1977	295	12	55	55	NUM
ajbmeb-1977	295	13	.	.	PUNCT
ajbmeb-1977	295	14	20	20	NUM
ajbmeb-1977	295	15	.	.	PUNCT
ajbmeb-1977	296	1	mjongwana	mjongwana	PROPN
ajbmeb-1977	296	2	,	,	PUNCT
ajbmeb-1977	296	3	a.	a.	PROPN
ajbmeb-1977	296	4	,	,	PUNCT
ajbmeb-1977	296	5	&	&	CCONJ
ajbmeb-1977	296	6	kamala	kamala	PROPN
ajbmeb-1977	296	7	,	,	PUNCT
ajbmeb-1977	296	8	p.	p.	PROPN
ajbmeb-1977	296	9	n.	n.	PROPN
ajbmeb-1977	296	10	(	(	PUNCT
ajbmeb-1977	296	11	2018	2018	NUM
ajbmeb-1977	296	12	)	)	PUNCT
ajbmeb-1977	296	13	.	.	PUNCT
ajbmeb-1977	297	1	non	non	ADJ
ajbmeb-1977	297	2	-	-	ADJ
ajbmeb-1977	297	3	financial	financial	ADJ
ajbmeb-1977	297	4	performance	performance	NOUN
ajbmeb-1977	297	5	measurement	measurement	NOUN
ajbmeb-1977	297	6	by	by	ADP
ajbmeb-1977	297	7	small	small	ADJ
ajbmeb-1977	297	8	and	and	CCONJ
ajbmeb-1977	297	9	medium	medium	ADJ
ajbmeb-1977	297	10	sized	sized	ADJ
ajbmeb-1977	297	11	enterprises	enterprise	NOUN
ajbmeb-1977	297	12	operating	operate	VERB
ajbmeb-1977	297	13	in	in	ADP
ajbmeb-1977	297	14	the	the	DET
ajbmeb-1977	297	15	hotel	hotel	NOUN
ajbmeb-1977	297	16	industry	industry	NOUN
ajbmeb-1977	297	17	in	in	ADP
ajbmeb-1977	297	18	the	the	DET
ajbmeb-1977	297	19	city	city	NOUN
ajbmeb-1977	297	20	of	of	ADP
ajbmeb-1977	297	21	cape	cape	NOUN
ajbmeb-1977	297	22	town	town	NOUN
ajbmeb-1977	297	23	.	.	PUNCT
ajbmeb-1977	298	1	african	african	ADJ
ajbmeb-1977	298	2	journal	journal	PROPN
ajbmeb-1977	298	3	of	of	ADP
ajbmeb-1977	298	4	hospitality	hospitality	NOUN
ajbmeb-1977	298	5	,	,	PUNCT
ajbmeb-1977	298	6	tourism	tourism	NOUN
ajbmeb-1977	298	7	and	and	CCONJ
ajbmeb-1977	298	8	leisure	leisure	NOUN
ajbmeb-1977	298	9	.	.	PUNCT
ajbmeb-1977	299	1	21	21	NUM
ajbmeb-1977	299	2	.	.	X
ajbmeb-1977	299	3	negrut	negrut	PROPN
ajbmeb-1977	299	4	,	,	PUNCT
ajbmeb-1977	299	5	m.	m.	NOUN
ajbmeb-1977	299	6	l.	l.	PROPN
ajbmeb-1977	299	7	,	,	PUNCT
ajbmeb-1977	299	8	&	&	CCONJ
ajbmeb-1977	299	9	mihartescu	mihartescu	PROPN
ajbmeb-1977	299	10	,	,	PUNCT
ajbmeb-1977	299	11	a.	a.	NOUN
ajbmeb-1977	299	12	a.	a.	PROPN
ajbmeb-1977	299	13	(	(	PUNCT
ajbmeb-1977	299	14	2016	2016	NUM
ajbmeb-1977	299	15	)	)	PUNCT
ajbmeb-1977	299	16	.	.	PUNCT
ajbmeb-1977	300	1	market	market	NOUN
ajbmeb-1977	300	2	study	study	NOUN
ajbmeb-1977	300	3	on	on	ADP
ajbmeb-1977	300	4	performance	performance	NOUN
ajbmeb-1977	300	5	of	of	ADP
ajbmeb-1977	300	6	the	the	DET
ajbmeb-1977	300	7	marketing	marketing	NOUN
ajbmeb-1977	300	8	function	function	NOUN
ajbmeb-1977	300	9	in	in	ADP
ajbmeb-1977	300	10	small	small	ADJ
ajbmeb-1977	300	11	and	and	CCONJ
ajbmeb-1977	300	12	medium	medium	ADJ
ajbmeb-1977	300	13	enterprises	enterprise	NOUN
ajbmeb-1977	300	14	in	in	ADP
ajbmeb-1977	300	15	romania	romania	PROPN
ajbmeb-1977	300	16	.	.	PUNCT
ajbmeb-1977	301	1	procedia	procedia	NOUN
ajbmeb-1977	301	2	-	-	PUNCT
ajbmeb-1977	301	3	social	social	ADJ
ajbmeb-1977	301	4	and	and	CCONJ
ajbmeb-1977	301	5	behavioral	behavioral	ADJ
ajbmeb-1977	301	6	sciences	science	NOUN
ajbmeb-1977	301	7	,	,	PUNCT
ajbmeb-1977	301	8	221	221	NUM
ajbmeb-1977	301	9	,	,	PUNCT
ajbmeb-1977	301	10	119	119	NUM
ajbmeb-1977	301	11	-	-	SYM
ajbmeb-1977	301	12	125	125	NUM
ajbmeb-1977	301	13	.	.	PUNCT
ajbmeb-1977	302	1	22	22	NUM
ajbmeb-1977	302	2	.	.	PUNCT
ajbmeb-1977	303	1	okour	okour	PROPN
ajbmeb-1977	303	2	,	,	PUNCT
ajbmeb-1977	303	3	s.	s.	PROPN
ajbmeb-1977	303	4	m.	m.	PROPN
ajbmeb-1977	303	5	(	(	PUNCT
ajbmeb-1977	303	6	2016	2016	NUM
ajbmeb-1977	303	7	)	)	PUNCT
ajbmeb-1977	303	8	.	.	PUNCT
ajbmeb-1977	304	1	the	the	DET
ajbmeb-1977	304	2	impact	impact	NOUN
ajbmeb-1977	304	3	of	of	ADP
ajbmeb-1977	304	4	the	the	DET
ajbmeb-1977	304	5	effectiveness	effectiveness	NOUN
ajbmeb-1977	304	6	of	of	ADP
ajbmeb-1977	304	7	accounting	accounting	NOUN
ajbmeb-1977	304	8	information	information	NOUN
ajbmeb-1977	304	9	systems	system	NOUN
ajbmeb-1977	304	10	on	on	ADP
ajbmeb-1977	304	11	operational	operational	ADJ
ajbmeb-1977	304	12	performance	performance	NOUN
ajbmeb-1977	304	13	in	in	ADP
ajbmeb-1977	304	14	public	public	ADJ
ajbmeb-1977	304	15	listed	list	VERB
ajbmeb-1977	304	16	industrial	industrial	ADJ
ajbmeb-1977	304	17	companies	company	NOUN
ajbmeb-1977	304	18	in	in	ADP
ajbmeb-1977	304	19	jordan	jordan	PROPN
ajbmeb-1977	304	20	.	.	PUNCT
ajbmeb-1977	305	1	journal	journal	PROPN
ajbmeb-1977	305	2	of	of	ADP
ajbmeb-1977	305	3	social	social	ADJ
ajbmeb-1977	305	4	sciences	science	NOUN
ajbmeb-1977	305	5	(	(	PUNCT
ajbmeb-1977	305	6	coes&rj	coes&rj	PROPN
ajbmeb-1977	305	7	-	-	PUNCT
ajbmeb-1977	305	8	jss	jss	PROPN
ajbmeb-1977	305	9	)	)	PUNCT
ajbmeb-1977	305	10	,	,	PUNCT
ajbmeb-1977	305	11	5	5	NUM
ajbmeb-1977	305	12	,	,	PUNCT
ajbmeb-1977	305	13	263	263	NUM
ajbmeb-1977	305	14	-	-	SYM
ajbmeb-1977	305	15	276	276	NUM
ajbmeb-1977	305	16	.	.	PUNCT
ajbmeb-1977	305	17	23	23	NUM
ajbmeb-1977	305	18	.	.	PUNCT
ajbmeb-1977	306	1	richard	richard	PROPN
ajbmeb-1977	306	2	,	,	PUNCT
ajbmeb-1977	306	3	p.	p.	PROPN
ajbmeb-1977	306	4	j.	j.	PROPN
ajbmeb-1977	306	5	,	,	PUNCT
ajbmeb-1977	306	6	devinney	devinney	NOUN
ajbmeb-1977	306	7	,	,	PUNCT
ajbmeb-1977	306	8	t.	t.	NOUN
ajbmeb-1977	306	9	m.	m.	PROPN
ajbmeb-1977	306	10	,	,	PUNCT
ajbmeb-1977	306	11	yip	yip	PROPN
ajbmeb-1977	306	12	,	,	PUNCT
ajbmeb-1977	306	13	g.	g.	PROPN
ajbmeb-1977	306	14	s.	s.	PROPN
ajbmeb-1977	306	15	,	,	PUNCT
ajbmeb-1977	306	16	&	&	CCONJ
ajbmeb-1977	306	17	johnson	johnson	PROPN
ajbmeb-1977	306	18	,	,	PUNCT
ajbmeb-1977	306	19	g.	g.	PROPN
ajbmeb-1977	306	20	(	(	PUNCT
ajbmeb-1977	306	21	2009	2009	NUM
ajbmeb-1977	306	22	)	)	PUNCT
ajbmeb-1977	306	23	.	.	PUNCT
ajbmeb-1977	307	1	measuring	measure	VERB
ajbmeb-1977	307	2	organizational	organizational	ADJ
ajbmeb-1977	307	3	performance	performance	NOUN
ajbmeb-1977	307	4	:	:	PUNCT
ajbmeb-1977	307	5	towards	towards	ADP
ajbmeb-1977	307	6	methodological	methodological	ADJ
ajbmeb-1977	307	7	best	good	ADJ
ajbmeb-1977	307	8	practice	practice	NOUN
ajbmeb-1977	307	9	.	.	PUNCT
ajbmeb-1977	308	1	journal	journal	NOUN
ajbmeb-1977	308	2	of	of	ADP
ajbmeb-1977	308	3	management	management	NOUN
ajbmeb-1977	308	4	,	,	PUNCT
ajbmeb-1977	308	5	35	35	NUM
ajbmeb-1977	308	6	(	(	PUNCT
ajbmeb-1977	308	7	3	3	NUM
ajbmeb-1977	308	8	)	)	PUNCT
ajbmeb-1977	308	9	,	,	PUNCT
ajbmeb-1977	308	10	718	718	NUM
ajbmeb-1977	308	11	-	-	SYM
ajbmeb-1977	308	12	804	804	NUM
ajbmeb-1977	308	13	.	.	PUNCT
ajbmeb-1977	309	1	american	american	PROPN
ajbmeb-1977	309	2	journal	journal	PROPN
ajbmeb-1977	309	3	of	of	ADP
ajbmeb-1977	309	4	business	business	NOUN
ajbmeb-1977	309	5	management	management	NOUN
ajbmeb-1977	309	6	,	,	PUNCT
ajbmeb-1977	309	7	economics	economic	NOUN
ajbmeb-1977	309	8	and	and	CCONJ
ajbmeb-1977	309	9	banking	banking	NOUN
ajbmeb-1977	309	10	volume	volume	NOUN
ajbmeb-1977	309	11	23	23	NUM
ajbmeb-1977	309	12	april	april	PROPN
ajbmeb-1977	309	13	2024	2024	NUM
ajbmeb-1977	309	14	p	p	NOUN
ajbmeb-1977	309	15	a	a	PRON
ajbmeb-1977	309	16	g	g	NOUN
ajbmeb-1977	309	17	e	e	NOUN
ajbmeb-1977	309	18	|	|	ADV
ajbmeb-1977	309	19	15	15	NUM
ajbmeb-1977	309	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1977	309	21	24	24	NUM
ajbmeb-1977	309	22	.	.	PUNCT
ajbmeb-1977	310	1	seo	seo	NOUN
ajbmeb-1977	310	2	,	,	PUNCT
ajbmeb-1977	310	3	y.	y.	PROPN
ajbmeb-1977	310	4	w.	w.	PROPN
ajbmeb-1977	310	5	,	,	PUNCT
ajbmeb-1977	310	6	&	&	CCONJ
ajbmeb-1977	310	7	lee	lee	PROPN
ajbmeb-1977	310	8	,	,	PUNCT
ajbmeb-1977	310	9	y.	y.	PROPN
ajbmeb-1977	310	10	h.	h.	PROPN
ajbmeb-1977	310	11	(	(	PUNCT
ajbmeb-1977	310	12	2019	2019	NUM
ajbmeb-1977	310	13	)	)	PUNCT
ajbmeb-1977	310	14	.	.	PUNCT
ajbmeb-1977	311	1	effects	effect	NOUN
ajbmeb-1977	311	2	of	of	ADP
ajbmeb-1977	311	3	internal	internal	ADJ
ajbmeb-1977	311	4	and	and	CCONJ
ajbmeb-1977	311	5	external	external	ADJ
ajbmeb-1977	311	6	factors	factor	NOUN
ajbmeb-1977	311	7	on	on	ADP
ajbmeb-1977	311	8	business	business	NOUN
ajbmeb-1977	311	9	performance	performance	NOUN
ajbmeb-1977	311	10	of	of	ADP
ajbmeb-1977	311	11	start	start	NOUN
ajbmeb-1977	311	12	-	-	PUNCT
ajbmeb-1977	311	13	ups	up	NOUN
ajbmeb-1977	311	14	in	in	ADP
ajbmeb-1977	311	15	south	south	PROPN
ajbmeb-1977	311	16	korea	korea	PROPN
ajbmeb-1977	311	17	:	:	PUNCT
ajbmeb-1977	311	18	the	the	DET
ajbmeb-1977	311	19	engine	engine	NOUN
ajbmeb-1977	311	20	of	of	ADP
ajbmeb-1977	311	21	new	new	ADJ
ajbmeb-1977	311	22	market	market	NOUN
ajbmeb-1977	311	23	dynamics	dynamic	NOUN
ajbmeb-1977	311	24	.	.	PUNCT
ajbmeb-1977	312	1	international	international	ADJ
ajbmeb-1977	312	2	journal	journal	PROPN
ajbmeb-1977	312	3	of	of	ADP
ajbmeb-1977	312	4	engineering	engineering	NOUN
ajbmeb-1977	312	5	business	business	NOUN
ajbmeb-1977	312	6	management	management	NOUN
ajbmeb-1977	312	7	,	,	PUNCT
ajbmeb-1977	312	8	11	11	NUM
ajbmeb-1977	312	9	,	,	PUNCT
ajbmeb-1977	312	10	1847979018824231	1847979018824231	NUM
ajbmeb-1977	312	11	.	.	PUNCT
ajbmeb-1977	313	1	25	25	NUM
ajbmeb-1977	313	2	.	.	PUNCT
ajbmeb-1977	313	3	soudani	soudani	PROPN
ajbmeb-1977	313	4	,	,	PUNCT
ajbmeb-1977	313	5	s.	s.	PROPN
ajbmeb-1977	313	6	n.	n.	PROPN
ajbmeb-1977	313	7	(	(	PUNCT
ajbmeb-1977	313	8	2012	2012	NUM
ajbmeb-1977	313	9	)	)	PUNCT
ajbmeb-1977	313	10	.	.	PUNCT
ajbmeb-1977	314	1	the	the	DET
ajbmeb-1977	314	2	usefulness	usefulness	NOUN
ajbmeb-1977	314	3	of	of	ADP
ajbmeb-1977	314	4	an	an	DET
ajbmeb-1977	314	5	accounting	accounting	NOUN
ajbmeb-1977	314	6	information	information	NOUN
ajbmeb-1977	314	7	system	system	NOUN
ajbmeb-1977	314	8	for	for	ADP
ajbmeb-1977	314	9	effective	effective	ADJ
ajbmeb-1977	314	10	organizational	organizational	ADJ
ajbmeb-1977	314	11	performance	performance	NOUN
ajbmeb-1977	314	12	.	.	PUNCT
ajbmeb-1977	315	1	international	international	ADJ
ajbmeb-1977	315	2	journal	journal	PROPN
ajbmeb-1977	315	3	of	of	ADP
ajbmeb-1977	315	4	economics	economic	NOUN
ajbmeb-1977	315	5	and	and	CCONJ
ajbmeb-1977	315	6	finance	finance	NOUN
ajbmeb-1977	315	7	,	,	PUNCT
ajbmeb-1977	315	8	4	4	NUM
ajbmeb-1977	315	9	(	(	PUNCT
ajbmeb-1977	315	10	5	5	NUM
ajbmeb-1977	315	11	)	)	PUNCT
ajbmeb-1977	315	12	,	,	PUNCT
ajbmeb-1977	315	13	136	136	NUM
ajbmeb-1977	315	14	-	-	SYM
ajbmeb-1977	315	15	145	145	NUM
ajbmeb-1977	315	16	.	.	PUNCT
ajbmeb-1977	316	1	26	26	NUM
ajbmeb-1977	316	2	.	.	PUNCT
ajbmeb-1977	316	3	suárez	suárez	PROPN
ajbmeb-1977	316	4	,	,	PUNCT
ajbmeb-1977	316	5	c.	c.	PROPN
ajbmeb-1977	316	6	a.	a.	PROPN
ajbmeb-1977	316	7	(	(	PUNCT
ajbmeb-1977	316	8	2016	2016	NUM
ajbmeb-1977	316	9	)	)	PUNCT
ajbmeb-1977	316	10	.	.	PUNCT
ajbmeb-1977	317	1	best	good	ADJ
ajbmeb-1977	317	2	management	management	NOUN
ajbmeb-1977	317	3	practices	practice	NOUN
ajbmeb-1977	317	4	:	:	PUNCT
ajbmeb-1977	317	5	smes	smes	PROPN
ajbmeb-1977	317	6	’	'	PUNCT
ajbmeb-1977	317	7	organizational	organizational	ADJ
ajbmeb-1977	317	8	performance	performance	NOUN
ajbmeb-1977	317	9	management	management	NOUN
ajbmeb-1977	317	10	based	base	VERB
ajbmeb-1977	317	11	on	on	ADP
ajbmeb-1977	317	12	internal	internal	ADJ
ajbmeb-1977	317	13	controls	control	NOUN
ajbmeb-1977	317	14	in	in	ADP
ajbmeb-1977	317	15	mexico	mexico	PROPN
ajbmeb-1977	317	16	.	.	PUNCT
ajbmeb-1977	318	1	journal	journal	PROPN
ajbmeb-1977	318	2	of	of	ADP
ajbmeb-1977	318	3	international	international	ADJ
ajbmeb-1977	318	4	business	business	NOUN
ajbmeb-1977	318	5	and	and	CCONJ
ajbmeb-1977	318	6	economics	economic	NOUN
ajbmeb-1977	318	7	,	,	PUNCT
ajbmeb-1977	318	8	4(2	4(2	NUM
ajbmeb-1977	318	9	)	)	PUNCT
ajbmeb-1977	318	10	,	,	PUNCT
ajbmeb-1977	318	11	41	41	NUM
ajbmeb-1977	318	12	-	-	SYM
ajbmeb-1977	318	13	58	58	NUM
ajbmeb-1977	318	14	.	.	PUNCT
ajbmeb-1977	319	1	27	27	NUM
ajbmeb-1977	319	2	.	.	PUNCT
ajbmeb-1977	320	1	waititu	waititu	PROPN
ajbmeb-1977	320	2	,	,	PUNCT
ajbmeb-1977	320	3	j.	j.	PROPN
ajbmeb-1977	320	4	w.	w.	PROPN
ajbmeb-1977	320	5	(	(	PUNCT
ajbmeb-1977	320	6	2016	2016	NUM
ajbmeb-1977	320	7	)	)	PUNCT
ajbmeb-1977	320	8	.	.	PUNCT
ajbmeb-1977	321	1	relationship	relationship	NOUN
ajbmeb-1977	321	2	between	between	ADP
ajbmeb-1977	321	3	strategy	strategy	NOUN
ajbmeb-1977	321	4	implementation	implementation	NOUN
ajbmeb-1977	321	5	and	and	CCONJ
ajbmeb-1977	321	6	performance	performance	NOUN
ajbmeb-1977	321	7	in	in	ADP
ajbmeb-1977	321	8	commercial	commercial	ADJ
ajbmeb-1977	321	9	banks	bank	NOUN
ajbmeb-1977	321	10	in	in	ADP
ajbmeb-1977	321	11	nairobi	nairobi	PROPN
ajbmeb-1977	321	12	county	county	PROPN
ajbmeb-1977	321	13	kenya	kenya	PROPN
ajbmeb-1977	321	14	.	.	PUNCT
ajbmeb-1977	322	1	international	international	ADJ
ajbmeb-1977	322	2	journal	journal	PROPN
ajbmeb-1977	322	3	of	of	ADP
ajbmeb-1977	322	4	business	business	NOUN
ajbmeb-1977	322	5	and	and	CCONJ
ajbmeb-1977	322	6	management	management	NOUN
ajbmeb-1977	322	7	,	,	PUNCT
ajbmeb-1977	322	8	11(9	11(9	PROPN
ajbmeb-1977	322	9	)	)	PUNCT
ajbmeb-1977	322	10	,	,	PUNCT
ajbmeb-1977	322	11	230	230	NUM
ajbmeb-1977	322	12	-	-	SYM
ajbmeb-1977	322	13	253	253	NUM
ajbmeb-1977	322	14	.	.	PUNCT
ajbmeb-1977	322	15	28	28	NUM
ajbmeb-1977	322	16	.	.	PUNCT
ajbmeb-1977	323	1	widya	widya	NOUN
ajbmeb-1977	323	2	-	-	PUNCT
ajbmeb-1977	323	3	hastuti	hastuti	PROPN
ajbmeb-1977	323	4	,	,	PUNCT
ajbmeb-1977	323	5	a.	a.	NOUN
ajbmeb-1977	323	6	,	,	PUNCT
ajbmeb-1977	323	7	talib	talib	PROPN
ajbmeb-1977	323	8	,	,	PUNCT
ajbmeb-1977	323	9	n.	n.	PROPN
ajbmeb-1977	323	10	b.	b.	PROPN
ajbmeb-1977	323	11	a.	a.	PROPN
ajbmeb-1977	323	12	,	,	PUNCT
ajbmeb-1977	323	13	wong	wong	PROPN
ajbmeb-1977	323	14	,	,	PUNCT
ajbmeb-1977	323	15	k.	k.	PROPN
ajbmeb-1977	323	16	y.	y.	PROPN
ajbmeb-1977	323	17	,	,	PUNCT
ajbmeb-1977	323	18	&	&	CCONJ
ajbmeb-1977	323	19	mardani	mardani	PROPN
ajbmeb-1977	323	20	,	,	PUNCT
ajbmeb-1977	323	21	a.	a.	NOUN
ajbmeb-1977	323	22	(	(	PUNCT
ajbmeb-1977	323	23	2016	2016	NUM
ajbmeb-1977	323	24	)	)	PUNCT
ajbmeb-1977	323	25	.	.	PUNCT
ajbmeb-1977	324	1	the	the	DET
ajbmeb-1977	324	2	role	role	NOUN
ajbmeb-1977	324	3	of	of	ADP
ajbmeb-1977	324	4	entrepreneurship	entrepreneurship	NOUN
ajbmeb-1977	324	5	for	for	ADP
ajbmeb-1977	324	6	sustainable	sustainable	ADJ
ajbmeb-1977	324	7	innovation	innovation	NOUN
ajbmeb-1977	324	8	through	through	ADP
ajbmeb-1977	324	9	process	process	NOUN
ajbmeb-1977	324	10	innovation	innovation	NOUN
ajbmeb-1977	324	11	in	in	ADP
ajbmeb-1977	324	12	small	small	ADJ
ajbmeb-1977	324	13	and	and	CCONJ
ajbmeb-1977	324	14	mediumsized	mediumsized	ADJ
ajbmeb-1977	324	15	enterprises	enterprise	NOUN
ajbmeb-1977	324	16	:	:	PUNCT
ajbmeb-1977	324	17	a	a	DET
ajbmeb-1977	324	18	conceptual	conceptual	ADJ
ajbmeb-1977	324	19	framework	framework	NOUN
ajbmeb-1977	324	20	.	.	PUNCT
ajbmeb-1977	325	1	international	international	ADJ
ajbmeb-1977	325	2	journal	journal	PROPN
ajbmeb-1977	325	3	of	of	ADP
ajbmeb-1977	325	4	economics	economic	NOUN
ajbmeb-1977	325	5	and	and	CCONJ
ajbmeb-1977	325	6	financial	financial	ADJ
ajbmeb-1977	325	7	issues	issue	NOUN
ajbmeb-1977	325	8	,	,	PUNCT
ajbmeb-1977	325	9	6(3s	6(3s	NUM
ajbmeb-1977	325	10	)	)	PUNCT
ajbmeb-1977	325	11	,	,	PUNCT
ajbmeb-1977	325	12	83	83	NUM
ajbmeb-1977	325	13	-	-	SYM
ajbmeb-1977	325	14	91	91	NUM
ajbmeb-1977	325	15	.	.	PUNCT
ajbmeb-1977	326	1	29	29	NUM
ajbmeb-1977	326	2	.	.	PUNCT
ajbmeb-1977	327	1	wood	wood	NOUN
ajbmeb-1977	327	2	,	,	PUNCT
ajbmeb-1977	327	3	d.	d.	PROPN
ajbmeb-1977	327	4	j.	j.	PROPN
ajbmeb-1977	327	5	(	(	PUNCT
ajbmeb-1977	327	6	2010	2010	NUM
ajbmeb-1977	327	7	)	)	PUNCT
ajbmeb-1977	327	8	.	.	PUNCT
ajbmeb-1977	328	1	measuring	measure	VERB
ajbmeb-1977	328	2	corporate	corporate	ADJ
ajbmeb-1977	328	3	social	social	ADJ
ajbmeb-1977	328	4	performance	performance	NOUN
ajbmeb-1977	328	5	:	:	PUNCT
ajbmeb-1977	328	6	a	a	DET
ajbmeb-1977	328	7	review	review	NOUN
ajbmeb-1977	328	8	.	.	PUNCT
ajbmeb-1977	329	1	international	international	ADJ
ajbmeb-1977	329	2	journal	journal	PROPN
ajbmeb-1977	329	3	of	of	ADP
ajbmeb-1977	329	4	management	management	NOUN
ajbmeb-1977	329	5	reviews	review	NOUN
ajbmeb-1977	329	6	,	,	PUNCT
ajbmeb-1977	329	7	12	12	NUM
ajbmeb-1977	329	8	(	(	PUNCT
ajbmeb-1977	329	9	1	1	NUM
ajbmeb-1977	329	10	)	)	PUNCT
ajbmeb-1977	329	11	,	,	PUNCT
ajbmeb-1977	329	12	50	50	NUM
ajbmeb-1977	329	13	-	-	SYM
ajbmeb-1977	329	14	84	84	NUM
ajbmeb-1977	329	15	.	.	PUNCT
ajbmeb-1977	330	1	30	30	NUM
ajbmeb-1977	330	2	.	.	PUNCT
ajbmeb-1977	331	1	yström	yström	PROPN
ajbmeb-1977	331	2	,	,	PUNCT
ajbmeb-1977	331	3	a.	a.	NOUN
ajbmeb-1977	331	4	(	(	PUNCT
ajbmeb-1977	331	5	2010	2010	NUM
ajbmeb-1977	331	6	)	)	PUNCT
ajbmeb-1977	331	7	.	.	PUNCT
ajbmeb-1977	332	1	financial	financial	ADJ
ajbmeb-1977	332	2	reporting	reporting	NOUN
ajbmeb-1977	332	3	in	in	ADP
ajbmeb-1977	332	4	entrepreneurial	entrepreneurial	ADJ
ajbmeb-1977	332	5	smes	sme	NOUN
ajbmeb-1977	332	6	:	:	PUNCT
ajbmeb-1977	332	7	in	in	ADP
ajbmeb-1977	332	8	search	search	NOUN
ajbmeb-1977	332	9	of	of	ADP
ajbmeb-1977	332	10	significant	significant	ADJ
ajbmeb-1977	332	11	areas	area	NOUN
ajbmeb-1977	332	12	of	of	ADP
ajbmeb-1977	332	13	financial	financial	ADJ
ajbmeb-1977	332	14	reporting	reporting	NOUN
ajbmeb-1977	332	15	information	information	NOUN
ajbmeb-1977	332	16	(	(	PUNCT
ajbmeb-1977	332	17	doctoral	doctoral	ADJ
ajbmeb-1977	332	18	dissertation	dissertation	NOUN
ajbmeb-1977	332	19	,	,	PUNCT
ajbmeb-1977	332	20	jönköping	jönköpe	VERB
ajbmeb-1977	332	21	international	international	ADJ
ajbmeb-1977	332	22	business	business	NOUN
ajbmeb-1977	332	23	school	school	NOUN
ajbmeb-1977	332	24	)	)	PUNCT
ajbmeb-1977	332	25	.	.	PUNCT