id	sid	tid	token	lemma	pos
ajbmeb-75	1	1	american	american	PROPN
ajbmeb-75	1	2	journal	journal	PROPN
ajbmeb-75	1	3	of	of	ADP
ajbmeb-75	1	4	business	business	NOUN
ajbmeb-75	1	5	management	management	NOUN
ajbmeb-75	1	6	,	,	PUNCT
ajbmeb-75	1	7	economics	economic	NOUN
ajbmeb-75	1	8	and	and	CCONJ
ajbmeb-75	1	9	banking	banking	NOUN
ajbmeb-75	1	10	issn	issn	PROPN
ajbmeb-75	1	11	(	(	PUNCT
ajbmeb-75	1	12	e	e	NOUN
ajbmeb-75	1	13	):	):	PUNCT
ajbmeb-75	1	14	2832	2832	NUM
ajbmeb-75	1	15	-	-	SYM
ajbmeb-75	1	16	8078	8078	NUM
ajbmeb-75	1	17	volume	volume	NOUN
ajbmeb-75	1	18	4	4	NUM
ajbmeb-75	1	19	,	,	PUNCT
ajbmeb-75	1	20	|	|	ADV
ajbmeb-75	1	21	sep	sep	PROPN
ajbmeb-75	1	22	.	.	PROPN
ajbmeb-75	1	23	,	,	PUNCT
ajbmeb-75	1	24	2022	2022	NUM
ajbmeb-75	1	25	p	p	NOUN
ajbmeb-75	1	26	a	a	DET
ajbmeb-75	1	27	g	g	NOUN
ajbmeb-75	1	28	e	e	PROPN
ajbmeb-75	1	29	|	|	ADV
ajbmeb-75	1	30	27	27	NUM
ajbmeb-75	1	31	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-75	1	32	university	university	NOUN
ajbmeb-75	1	33	education	education	NOUN
ajbmeb-75	1	34	and	and	CCONJ
ajbmeb-75	1	35	its	its	PRON
ajbmeb-75	1	36	role	role	NOUN
ajbmeb-75	1	37	in	in	ADP
ajbmeb-75	1	38	promoting	promote	VERB
ajbmeb-75	1	39	professional	professional	ADJ
ajbmeb-75	1	40	and	and	CCONJ
ajbmeb-75	1	41	ethical	ethical	ADJ
ajbmeb-75	1	42	practices	practice	NOUN
ajbmeb-75	1	43	for	for	ADP
ajbmeb-75	1	44	accounting	accounting	NOUN
ajbmeb-75	1	45	work	work	NOUN
ajbmeb-75	1	46	,	,	PUNCT
ajbmeb-75	1	47	a	a	DET
ajbmeb-75	1	48	field	field	NOUN
ajbmeb-75	1	49	study	study	NOUN
ajbmeb-75	1	50	in	in	ADP
ajbmeb-75	1	51	academic	academic	ADJ
ajbmeb-75	1	52	educational	educational	ADJ
ajbmeb-75	1	53	institutions	institution	NOUN
ajbmeb-75	1	54	in	in	ADP
ajbmeb-75	1	55	the	the	DET
ajbmeb-75	1	56	thi	thi	PROPN
ajbmeb-75	1	57	qar	qar	PROPN
ajbmeb-75	1	58	governorate	governorate	PROPN
ajbmeb-75	1	59	hussein	hussein	PROPN
ajbmeb-75	1	60	ali	ali	PROPN
ajbmeb-75	1	61	mohsen	mohsen	PROPN
ajbmeb-75	1	62	head	head	PROPN
ajbmeb-75	1	63	of	of	ADP
ajbmeb-75	1	64	accounting	accounting	PROPN
ajbmeb-75	1	65	department	department	PROPN
ajbmeb-75	1	66	,	,	PUNCT
ajbmeb-75	1	67	collage	collage	NOUN
ajbmeb-75	1	68	of	of	ADP
ajbmeb-75	1	69	administration	administration	NOUN
ajbmeb-75	1	70	and	and	CCONJ
ajbmeb-75	1	71	economics	economic	NOUN
ajbmeb-75	1	72	,	,	PUNCT
ajbmeb-75	1	73	university	university	NOUN
ajbmeb-75	1	74	of	of	ADP
ajbmeb-75	1	75	thi	thi	PROPN
ajbmeb-75	1	76	qar	qar	PROPN
ajbmeb-75	1	77	,	,	PUNCT
ajbmeb-75	1	78	iraq	iraq	PROPN
ajbmeb-75	1	79	hussein-mo@utq.edu.iq	hussein-mo@utq.edu.iq	VERB
ajbmeb-75	1	80	a	a	DET
ajbmeb-75	1	81	b	b	PROPN
ajbmeb-75	1	82	s	s	ADP
ajbmeb-75	1	83	t	t	PROPN
ajbmeb-75	1	84	r	r	NOUN
ajbmeb-75	1	85	a	a	DET
ajbmeb-75	1	86	c	c	NOUN
ajbmeb-75	1	87	t	t	NOUN
ajbmeb-75	2	1	k	k	X
ajbmeb-75	2	2	e	e	PROPN
ajbmeb-75	2	3	y	y	PROPN
ajbmeb-75	2	4	w	w	NOUN
ajbmeb-75	2	5	o	o	NOUN
ajbmeb-75	2	6	r	r	NOUN
ajbmeb-75	2	7	d	d	X
ajbmeb-75	2	8	s	s	VERB
ajbmeb-75	2	9	the	the	DET
ajbmeb-75	2	10	study	study	NOUN
ajbmeb-75	2	11	purpose	purpose	NOUN
ajbmeb-75	2	12	to	to	PART
ajbmeb-75	2	13	identify	identify	VERB
ajbmeb-75	2	14	the	the	DET
ajbmeb-75	2	15	role	role	NOUN
ajbmeb-75	2	16	of	of	ADP
ajbmeb-75	2	17	accounting	accounting	NOUN
ajbmeb-75	2	18	education	education	NOUN
ajbmeb-75	2	19	in	in	ADP
ajbmeb-75	2	20	educational	educational	ADJ
ajbmeb-75	2	21	institutions	institution	NOUN
ajbmeb-75	2	22	in	in	ADP
ajbmeb-75	2	23	promoting	promote	VERB
ajbmeb-75	2	24	professional	professional	ADJ
ajbmeb-75	2	25	and	and	CCONJ
ajbmeb-75	2	26	ethical	ethical	ADJ
ajbmeb-75	2	27	practices	practice	NOUN
ajbmeb-75	2	28	of	of	ADP
ajbmeb-75	2	29	the	the	DET
ajbmeb-75	2	30	accounting	accounting	NOUN
ajbmeb-75	2	31	profession	profession	NOUN
ajbmeb-75	2	32	because	because	SCONJ
ajbmeb-75	2	33	this	this	DET
ajbmeb-75	2	34	profession	profession	NOUN
ajbmeb-75	2	35	has	have	VERB
ajbmeb-75	2	36	an	an	DET
ajbmeb-75	2	37	important	important	ADJ
ajbmeb-75	2	38	and	and	CCONJ
ajbmeb-75	2	39	vital	vital	ADJ
ajbmeb-75	2	40	impact	impact	NOUN
ajbmeb-75	2	41	on	on	ADP
ajbmeb-75	2	42	the	the	DET
ajbmeb-75	2	43	financial	financial	ADJ
ajbmeb-75	2	44	,	,	PUNCT
ajbmeb-75	2	45	administrative	administrative	ADJ
ajbmeb-75	2	46	and	and	CCONJ
ajbmeb-75	2	47	economic	economic	ADJ
ajbmeb-75	2	48	activity	activity	NOUN
ajbmeb-75	2	49	of	of	ADP
ajbmeb-75	2	50	the	the	DET
ajbmeb-75	2	51	country	country	NOUN
ajbmeb-75	2	52	.	.	PUNCT
ajbmeb-75	3	1	statistical	statistical	ADJ
ajbmeb-75	3	2	programs	program	NOUN
ajbmeb-75	3	3	,	,	PUNCT
ajbmeb-75	3	4	and	and	CCONJ
ajbmeb-75	3	5	the	the	DET
ajbmeb-75	3	6	researcher	researcher	NOUN
ajbmeb-75	3	7	used	use	VERB
ajbmeb-75	3	8	the	the	DET
ajbmeb-75	3	9	questionnaire	questionnaire	NOUN
ajbmeb-75	3	10	method	method	NOUN
ajbmeb-75	3	11	to	to	PART
ajbmeb-75	3	12	enhance	enhance	VERB
ajbmeb-75	3	13	the	the	DET
ajbmeb-75	3	14	results	result	NOUN
ajbmeb-75	3	15	of	of	ADP
ajbmeb-75	3	16	the	the	DET
ajbmeb-75	3	17	study	study	NOUN
ajbmeb-75	3	18	that	that	PRON
ajbmeb-75	3	19	targeted	target	VERB
ajbmeb-75	3	20	educational	educational	ADJ
ajbmeb-75	3	21	institutions	institution	NOUN
ajbmeb-75	3	22	in	in	ADP
ajbmeb-75	3	23	thi	thi	AUX
ajbmeb-75	3	24	qar	qar	PROPN
ajbmeb-75	3	25	governorate	governorate	PROPN
ajbmeb-75	3	26	.	.	PUNCT
ajbmeb-75	4	1	the	the	DET
ajbmeb-75	4	2	results	result	NOUN
ajbmeb-75	4	3	of	of	ADP
ajbmeb-75	4	4	the	the	DET
ajbmeb-75	4	5	study	study	NOUN
ajbmeb-75	4	6	proved	prove	VERB
ajbmeb-75	4	7	the	the	DET
ajbmeb-75	4	8	existence	existence	NOUN
ajbmeb-75	4	9	of	of	ADP
ajbmeb-75	4	10	a	a	DET
ajbmeb-75	4	11	role	role	NOUN
ajbmeb-75	4	12	for	for	ADP
ajbmeb-75	4	13	academic	academic	ADJ
ajbmeb-75	4	14	and	and	CCONJ
ajbmeb-75	4	15	practical	practical	ADJ
ajbmeb-75	4	16	accounting	accounting	NOUN
ajbmeb-75	4	17	qualification	qualification	NOUN
ajbmeb-75	4	18	in	in	ADP
ajbmeb-75	4	19	promoting	promote	VERB
ajbmeb-75	4	20	professional	professional	ADJ
ajbmeb-75	4	21	and	and	CCONJ
ajbmeb-75	4	22	ethical	ethical	ADJ
ajbmeb-75	4	23	practices	practice	NOUN
ajbmeb-75	4	24	of	of	ADP
ajbmeb-75	4	25	the	the	DET
ajbmeb-75	4	26	accounting	accounting	NOUN
ajbmeb-75	4	27	profession	profession	NOUN
ajbmeb-75	4	28	,	,	PUNCT
ajbmeb-75	4	29	and	and	CCONJ
ajbmeb-75	4	30	the	the	DET
ajbmeb-75	4	31	study	study	NOUN
ajbmeb-75	4	32	recommended	recommend	VERB
ajbmeb-75	4	33	the	the	DET
ajbmeb-75	4	34	necessity	necessity	NOUN
ajbmeb-75	4	35	of	of	ADP
ajbmeb-75	4	36	linking	link	VERB
ajbmeb-75	4	37	theoretical	theoretical	ADJ
ajbmeb-75	4	38	courses	course	NOUN
ajbmeb-75	4	39	in	in	ADP
ajbmeb-75	4	40	educational	educational	ADJ
ajbmeb-75	4	41	institutions	institution	NOUN
ajbmeb-75	4	42	to	to	ADP
ajbmeb-75	4	43	the	the	DET
ajbmeb-75	4	44	nature	nature	NOUN
ajbmeb-75	4	45	of	of	ADP
ajbmeb-75	4	46	the	the	DET
ajbmeb-75	4	47	labor	labor	NOUN
ajbmeb-75	4	48	market	market	NOUN
ajbmeb-75	4	49	applied	apply	VERB
ajbmeb-75	4	50	in	in	ADP
ajbmeb-75	4	51	various	various	ADJ
ajbmeb-75	4	52	economic	economic	ADJ
ajbmeb-75	4	53	institutions	institution	NOUN
ajbmeb-75	4	54	.	.	PUNCT
ajbmeb-75	5	1	accounting	accounting	NOUN
ajbmeb-75	5	2	education	education	NOUN
ajbmeb-75	5	3	,	,	PUNCT
ajbmeb-75	5	4	educational	educational	ADJ
ajbmeb-75	5	5	institutions	institution	NOUN
ajbmeb-75	5	6	,	,	PUNCT
ajbmeb-75	5	7	professional	professional	ADJ
ajbmeb-75	5	8	and	and	CCONJ
ajbmeb-75	5	9	ethical	ethical	ADJ
ajbmeb-75	5	10	practices	practice	NOUN
ajbmeb-75	5	11	,	,	PUNCT
ajbmeb-75	5	12	the	the	DET
ajbmeb-75	5	13	accounting	accounting	NOUN
ajbmeb-75	5	14	profession	profession	NOUN
ajbmeb-75	5	15	.	.	PUNCT
ajbmeb-75	6	1	introduction	introduction	NOUN
ajbmeb-75	6	2	accounting	accounting	NOUN
ajbmeb-75	6	3	education	education	NOUN
ajbmeb-75	6	4	is	be	AUX
ajbmeb-75	6	5	of	of	ADP
ajbmeb-75	6	6	great	great	ADJ
ajbmeb-75	6	7	importance	importance	NOUN
ajbmeb-75	6	8	in	in	ADP
ajbmeb-75	6	9	educational	educational	ADJ
ajbmeb-75	6	10	institutions	institution	NOUN
ajbmeb-75	6	11	due	due	ADP
ajbmeb-75	6	12	to	to	ADP
ajbmeb-75	6	13	the	the	DET
ajbmeb-75	6	14	continuous	continuous	ADJ
ajbmeb-75	6	15	and	and	CCONJ
ajbmeb-75	6	16	permanent	permanent	ADJ
ajbmeb-75	6	17	need	need	NOUN
ajbmeb-75	6	18	for	for	ADP
ajbmeb-75	6	19	accounting	accounting	NOUN
ajbmeb-75	6	20	work	work	NOUN
ajbmeb-75	6	21	in	in	ADP
ajbmeb-75	6	22	all	all	DET
ajbmeb-75	6	23	economic	economic	ADJ
ajbmeb-75	6	24	and	and	CCONJ
ajbmeb-75	6	25	financial	financial	ADJ
ajbmeb-75	6	26	sectors	sector	NOUN
ajbmeb-75	6	27	,	,	PUNCT
ajbmeb-75	6	28	so	so	SCONJ
ajbmeb-75	6	29	it	it	PRON
ajbmeb-75	6	30	is	be	AUX
ajbmeb-75	6	31	necessary	necessary	ADJ
ajbmeb-75	6	32	to	to	PART
ajbmeb-75	6	33	pay	pay	VERB
ajbmeb-75	6	34	attention	attention	NOUN
ajbmeb-75	6	35	to	to	ADP
ajbmeb-75	6	36	the	the	DET
ajbmeb-75	6	37	process	process	NOUN
ajbmeb-75	6	38	of	of	ADP
ajbmeb-75	6	39	accounting	account	VERB
ajbmeb-75	6	40	education	education	NOUN
ajbmeb-75	6	41	to	to	PART
ajbmeb-75	6	42	qualify	qualify	VERB
ajbmeb-75	6	43	and	and	CCONJ
ajbmeb-75	6	44	develop	develop	VERB
ajbmeb-75	6	45	graduates	graduate	NOUN
ajbmeb-75	6	46	and	and	CCONJ
ajbmeb-75	6	47	academic	academic	ADJ
ajbmeb-75	6	48	and	and	CCONJ
ajbmeb-75	6	49	practical	practical	ADJ
ajbmeb-75	6	50	accounting	accounting	NOUN
ajbmeb-75	6	51	cadres	cadre	NOUN
ajbmeb-75	6	52	in	in	ADP
ajbmeb-75	6	53	the	the	DET
ajbmeb-75	6	54	field	field	NOUN
ajbmeb-75	6	55	of	of	ADP
ajbmeb-75	6	56	profession	profession	NOUN
ajbmeb-75	6	57	and	and	CCONJ
ajbmeb-75	6	58	specialization	specialization	NOUN
ajbmeb-75	6	59	that	that	PRON
ajbmeb-75	6	60	are	be	AUX
ajbmeb-75	6	61	able	able	ADJ
ajbmeb-75	6	62	to	to	PART
ajbmeb-75	6	63	meet	meet	VERB
ajbmeb-75	6	64	the	the	DET
ajbmeb-75	6	65	needs	need	NOUN
ajbmeb-75	6	66	of	of	ADP
ajbmeb-75	6	67	the	the	DET
ajbmeb-75	6	68	growing	grow	VERB
ajbmeb-75	6	69	demand	demand	NOUN
ajbmeb-75	6	70	for	for	ADP
ajbmeb-75	6	71	the	the	DET
ajbmeb-75	6	72	accounting	accounting	NOUN
ajbmeb-75	6	73	profession	profession	NOUN
ajbmeb-75	6	74	.	.	PUNCT
ajbmeb-75	7	1	the	the	DET
ajbmeb-75	7	2	needs	need	NOUN
ajbmeb-75	7	3	of	of	ADP
ajbmeb-75	7	4	society	society	NOUN
ajbmeb-75	7	5	vary	vary	VERB
ajbmeb-75	7	6	and	and	CCONJ
ajbmeb-75	7	7	the	the	DET
ajbmeb-75	7	8	accountancy	accountancy	NOUN
ajbmeb-75	7	9	profession	profession	NOUN
ajbmeb-75	7	10	must	must	AUX
ajbmeb-75	7	11	take	take	VERB
ajbmeb-75	7	12	into	into	ADP
ajbmeb-75	7	13	account	account	NOUN
ajbmeb-75	7	14	the	the	DET
ajbmeb-75	7	15	objective	objective	ADJ
ajbmeb-75	7	16	aspects	aspect	NOUN
ajbmeb-75	7	17	,	,	PUNCT
ajbmeb-75	7	18	honesty	honesty	NOUN
ajbmeb-75	7	19	,	,	PUNCT
ajbmeb-75	7	20	integrity	integrity	NOUN
ajbmeb-75	7	21	and	and	CCONJ
ajbmeb-75	7	22	transparency	transparency	NOUN
ajbmeb-75	7	23	when	when	SCONJ
ajbmeb-75	7	24	providing	provide	VERB
ajbmeb-75	7	25	information	information	NOUN
ajbmeb-75	7	26	and	and	CCONJ
ajbmeb-75	7	27	financial	financial	ADJ
ajbmeb-75	7	28	data	datum	NOUN
ajbmeb-75	7	29	to	to	ADP
ajbmeb-75	7	30	users	user	NOUN
ajbmeb-75	7	31	of	of	ADP
ajbmeb-75	7	32	all	all	DET
ajbmeb-75	7	33	kinds	kind	NOUN
ajbmeb-75	7	34	.	.	PUNCT
ajbmeb-75	8	1	american	american	ADJ
ajbmeb-75	8	2	journal	journal	PROPN
ajbmeb-75	8	3	of	of	ADP
ajbmeb-75	8	4	business	business	NOUN
ajbmeb-75	8	5	management	management	NOUN
ajbmeb-75	8	6	,	,	PUNCT
ajbmeb-75	8	7	economics	economic	NOUN
ajbmeb-75	8	8	and	and	CCONJ
ajbmeb-75	8	9	banking	banking	NOUN
ajbmeb-75	8	10	volume	volume	NOUN
ajbmeb-75	8	11	4	4	NUM
ajbmeb-75	8	12	,	,	PUNCT
ajbmeb-75	8	13	sep	sep	PROPN
ajbmeb-75	8	14	.	.	PROPN
ajbmeb-75	8	15	,	,	PUNCT
ajbmeb-75	8	16	2022	2022	NUM
ajbmeb-75	8	17	p	p	NOUN
ajbmeb-75	8	18	a	a	DET
ajbmeb-75	8	19	g	g	NOUN
ajbmeb-75	8	20	e	e	PROPN
ajbmeb-75	8	21	|	|	ADV
ajbmeb-75	8	22	28	28	NUM
ajbmeb-75	8	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-75	8	24	accounting	accounting	NOUN
ajbmeb-75	8	25	is	be	AUX
ajbmeb-75	8	26	one	one	NUM
ajbmeb-75	8	27	of	of	ADP
ajbmeb-75	8	28	the	the	DET
ajbmeb-75	8	29	sciences	science	NOUN
ajbmeb-75	8	30	that	that	PRON
ajbmeb-75	8	31	depends	depend	VERB
ajbmeb-75	8	32	on	on	ADP
ajbmeb-75	8	33	the	the	DET
ajbmeb-75	8	34	use	use	NOUN
ajbmeb-75	8	35	of	of	ADP
ajbmeb-75	8	36	the	the	DET
ajbmeb-75	8	37	personal	personal	ADJ
ajbmeb-75	8	38	capabilities	capability	NOUN
ajbmeb-75	8	39	of	of	ADP
ajbmeb-75	8	40	accountants	accountant	NOUN
ajbmeb-75	8	41	and	and	CCONJ
ajbmeb-75	8	42	their	their	PRON
ajbmeb-75	8	43	technical	technical	ADJ
ajbmeb-75	8	44	opinion	opinion	NOUN
ajbmeb-75	8	45	in	in	ADP
ajbmeb-75	8	46	many	many	ADJ
ajbmeb-75	8	47	of	of	ADP
ajbmeb-75	8	48	the	the	DET
ajbmeb-75	8	49	economic	economic	ADJ
ajbmeb-75	8	50	and	and	CCONJ
ajbmeb-75	8	51	financial	financial	ADJ
ajbmeb-75	8	52	events	event	NOUN
ajbmeb-75	8	53	that	that	PRON
ajbmeb-75	8	54	confront	confront	VERB
ajbmeb-75	8	55	the	the	DET
ajbmeb-75	8	56	accounting	accounting	NOUN
ajbmeb-75	8	57	work	work	NOUN
ajbmeb-75	8	58	within	within	ADP
ajbmeb-75	8	59	the	the	DET
ajbmeb-75	8	60	economic	economic	ADJ
ajbmeb-75	8	61	units	unit	NOUN
ajbmeb-75	8	62	.	.	PUNCT
ajbmeb-75	9	1	therefore	therefore	ADV
ajbmeb-75	9	2	,	,	PUNCT
ajbmeb-75	9	3	the	the	DET
ajbmeb-75	9	4	importance	importance	NOUN
ajbmeb-75	9	5	of	of	ADP
ajbmeb-75	9	6	accounting	accounting	NOUN
ajbmeb-75	9	7	education	education	NOUN
ajbmeb-75	9	8	comes	come	VERB
ajbmeb-75	9	9	from	from	ADP
ajbmeb-75	9	10	the	the	DET
ajbmeb-75	9	11	importance	importance	NOUN
ajbmeb-75	9	12	of	of	ADP
ajbmeb-75	9	13	accounting	account	VERB
ajbmeb-75	9	14	itself	itself	PRON
ajbmeb-75	9	15	and	and	CCONJ
ajbmeb-75	9	16	the	the	DET
ajbmeb-75	9	17	benefits	benefit	NOUN
ajbmeb-75	9	18	it	it	PRON
ajbmeb-75	9	19	provides	provide	VERB
ajbmeb-75	9	20	to	to	ADP
ajbmeb-75	9	21	the	the	DET
ajbmeb-75	9	22	society	society	NOUN
ajbmeb-75	9	23	in	in	ADP
ajbmeb-75	9	24	which	which	PRON
ajbmeb-75	9	25	it	it	PRON
ajbmeb-75	9	26	operates	operate	VERB
ajbmeb-75	9	27	.	.	PUNCT
ajbmeb-75	10	1	accounting	accounting	NOUN
ajbmeb-75	10	2	is	be	AUX
ajbmeb-75	10	3	an	an	DET
ajbmeb-75	10	4	organized	organized	ADJ
ajbmeb-75	10	5	profession	profession	NOUN
ajbmeb-75	10	6	that	that	PRON
ajbmeb-75	10	7	specializes	specialize	VERB
ajbmeb-75	10	8	in	in	ADP
ajbmeb-75	10	9	recording	recording	NOUN
ajbmeb-75	10	10	,	,	PUNCT
ajbmeb-75	10	11	classifying	classify	VERB
ajbmeb-75	10	12	and	and	CCONJ
ajbmeb-75	10	13	summarizing	summarize	VERB
ajbmeb-75	10	14	economic	economic	ADJ
ajbmeb-75	10	15	events	event	NOUN
ajbmeb-75	10	16	and	and	CCONJ
ajbmeb-75	10	17	communicating	communicate	VERB
ajbmeb-75	10	18	them	they	PRON
ajbmeb-75	10	19	to	to	ADP
ajbmeb-75	10	20	the	the	DET
ajbmeb-75	10	21	beneficiaries	beneficiary	NOUN
ajbmeb-75	10	22	.	.	PUNCT
ajbmeb-75	11	1	since	since	SCONJ
ajbmeb-75	11	2	accounting	accounting	NOUN
ajbmeb-75	11	3	is	be	AUX
ajbmeb-75	11	4	a	a	DET
ajbmeb-75	11	5	profession	profession	NOUN
ajbmeb-75	11	6	practiced	practice	VERB
ajbmeb-75	11	7	by	by	ADP
ajbmeb-75	11	8	a	a	DET
ajbmeb-75	11	9	very	very	ADV
ajbmeb-75	11	10	large	large	ADJ
ajbmeb-75	11	11	number	number	NOUN
ajbmeb-75	11	12	of	of	ADP
ajbmeb-75	11	13	individuals	individual	NOUN
ajbmeb-75	11	14	,	,	PUNCT
ajbmeb-75	11	15	it	it	PRON
ajbmeb-75	11	16	needs	need	VERB
ajbmeb-75	11	17	specialized	specialized	ADJ
ajbmeb-75	11	18	cadres	cadre	NOUN
ajbmeb-75	11	19	in	in	ADP
ajbmeb-75	11	20	the	the	DET
ajbmeb-75	11	21	accounting	accounting	NOUN
ajbmeb-75	11	22	field	field	NOUN
ajbmeb-75	11	23	,	,	PUNCT
ajbmeb-75	11	24	and	and	CCONJ
ajbmeb-75	11	25	these	these	DET
ajbmeb-75	11	26	cadres	cadre	NOUN
ajbmeb-75	11	27	must	must	AUX
ajbmeb-75	11	28	be	be	AUX
ajbmeb-75	11	29	prepared	prepare	VERB
ajbmeb-75	11	30	according	accord	VERB
ajbmeb-75	11	31	to	to	ADP
ajbmeb-75	11	32	scientific	scientific	ADJ
ajbmeb-75	11	33	,	,	PUNCT
ajbmeb-75	11	34	professional	professional	ADJ
ajbmeb-75	11	35	and	and	CCONJ
ajbmeb-75	11	36	ethical	ethical	ADJ
ajbmeb-75	11	37	foundations	foundation	NOUN
ajbmeb-75	11	38	that	that	PRON
ajbmeb-75	11	39	regulate	regulate	VERB
ajbmeb-75	11	40	its	its	PRON
ajbmeb-75	11	41	nature	nature	NOUN
ajbmeb-75	11	42	and	and	CCONJ
ajbmeb-75	11	43	the	the	DET
ajbmeb-75	11	44	mechanism	mechanism	NOUN
ajbmeb-75	11	45	of	of	ADP
ajbmeb-75	11	46	its	its	PRON
ajbmeb-75	11	47	practice	practice	NOUN
ajbmeb-75	11	48	by	by	ADP
ajbmeb-75	11	49	specialists	specialist	NOUN
ajbmeb-75	11	50	in	in	ADP
ajbmeb-75	11	51	this	this	DET
ajbmeb-75	11	52	field	field	NOUN
ajbmeb-75	11	53	,	,	PUNCT
ajbmeb-75	11	54	in	in	ADP
ajbmeb-75	11	55	addition	addition	NOUN
ajbmeb-75	11	56	to	to	ADP
ajbmeb-75	11	57	the	the	DET
ajbmeb-75	11	58	availability	availability	NOUN
ajbmeb-75	11	59	of	of	ADP
ajbmeb-75	11	60	personal	personal	ADJ
ajbmeb-75	11	61	ability	ability	NOUN
ajbmeb-75	11	62	to	to	PART
ajbmeb-75	11	63	deal	deal	VERB
ajbmeb-75	11	64	with	with	ADP
ajbmeb-75	11	65	many	many	ADJ
ajbmeb-75	11	66	matters	matter	NOUN
ajbmeb-75	11	67	.	.	PUNCT
ajbmeb-75	12	1	which	which	PRON
ajbmeb-75	12	2	is	be	AUX
ajbmeb-75	12	3	concerned	concern	VERB
ajbmeb-75	12	4	with	with	ADP
ajbmeb-75	12	5	the	the	DET
ajbmeb-75	12	6	science	science	NOUN
ajbmeb-75	12	7	of	of	ADP
ajbmeb-75	12	8	accounting	accounting	NOUN
ajbmeb-75	12	9	and	and	CCONJ
ajbmeb-75	12	10	falls	fall	VERB
ajbmeb-75	12	11	within	within	ADP
ajbmeb-75	12	12	the	the	DET
ajbmeb-75	12	13	accounting	accounting	NOUN
ajbmeb-75	12	14	work	work	NOUN
ajbmeb-75	12	15	,	,	PUNCT
ajbmeb-75	12	16	so	so	CCONJ
ajbmeb-75	12	17	it	it	PRON
ajbmeb-75	12	18	is	be	AUX
ajbmeb-75	12	19	necessary	necessary	ADJ
ajbmeb-75	12	20	to	to	PART
ajbmeb-75	12	21	provide	provide	VERB
ajbmeb-75	12	22	the	the	DET
ajbmeb-75	12	23	scientific	scientific	ADJ
ajbmeb-75	12	24	,	,	PUNCT
ajbmeb-75	12	25	professional	professional	ADJ
ajbmeb-75	12	26	and	and	CCONJ
ajbmeb-75	12	27	ethical	ethical	ADJ
ajbmeb-75	12	28	foundations	foundation	NOUN
ajbmeb-75	12	29	for	for	ADP
ajbmeb-75	12	30	its	its	PRON
ajbmeb-75	12	31	education	education	NOUN
ajbmeb-75	12	32	and	and	CCONJ
ajbmeb-75	12	33	practice	practice	NOUN
ajbmeb-75	12	34	.	.	PUNCT
ajbmeb-75	13	1	from	from	ADP
ajbmeb-75	13	2	the	the	DET
ajbmeb-75	13	3	foregoing	foregoing	NOUN
ajbmeb-75	13	4	,	,	PUNCT
ajbmeb-75	13	5	attention	attention	NOUN
ajbmeb-75	13	6	to	to	ADP
ajbmeb-75	13	7	accounting	accounting	NOUN
ajbmeb-75	13	8	education	education	NOUN
ajbmeb-75	13	9	is	be	AUX
ajbmeb-75	13	10	a	a	DET
ajbmeb-75	13	11	continuous	continuous	ADJ
ajbmeb-75	13	12	necessity	necessity	NOUN
ajbmeb-75	13	13	,	,	PUNCT
ajbmeb-75	13	14	and	and	CCONJ
ajbmeb-75	13	15	there	there	PRON
ajbmeb-75	13	16	must	must	AUX
ajbmeb-75	13	17	be	be	AUX
ajbmeb-75	13	18	scientific	scientific	ADJ
ajbmeb-75	13	19	,	,	PUNCT
ajbmeb-75	13	20	professional	professional	ADJ
ajbmeb-75	13	21	and	and	CCONJ
ajbmeb-75	13	22	ethical	ethical	ADJ
ajbmeb-75	13	23	foundations	foundation	NOUN
ajbmeb-75	13	24	for	for	ADP
ajbmeb-75	13	25	the	the	DET
ajbmeb-75	13	26	accounting	accounting	NOUN
ajbmeb-75	13	27	profession	profession	NOUN
ajbmeb-75	13	28	through	through	ADP
ajbmeb-75	13	29	which	which	PRON
ajbmeb-75	13	30	it	it	PRON
ajbmeb-75	13	31	is	be	AUX
ajbmeb-75	13	32	possible	possible	ADJ
ajbmeb-75	13	33	to	to	PART
ajbmeb-75	13	34	enhance	enhance	VERB
ajbmeb-75	13	35	the	the	DET
ajbmeb-75	13	36	professional	professional	ADJ
ajbmeb-75	13	37	and	and	CCONJ
ajbmeb-75	13	38	ethical	ethical	ADJ
ajbmeb-75	13	39	practice	practice	NOUN
ajbmeb-75	13	40	of	of	ADP
ajbmeb-75	13	41	this	this	DET
ajbmeb-75	13	42	profession	profession	NOUN
ajbmeb-75	13	43	to	to	PART
ajbmeb-75	13	44	achieve	achieve	VERB
ajbmeb-75	13	45	the	the	DET
ajbmeb-75	13	46	goal	goal	NOUN
ajbmeb-75	13	47	of	of	ADP
ajbmeb-75	13	48	accounting	accounting	NOUN
ajbmeb-75	13	49	education	education	NOUN
ajbmeb-75	13	50	.	.	PUNCT
ajbmeb-75	14	1	to	to	PART
ajbmeb-75	14	2	achieve	achieve	VERB
ajbmeb-75	14	3	its	its	PRON
ajbmeb-75	14	4	goals	goal	NOUN
ajbmeb-75	14	5	.	.	PUNCT
ajbmeb-75	15	1	therefore	therefore	ADV
ajbmeb-75	15	2	,	,	PUNCT
ajbmeb-75	15	3	the	the	DET
ajbmeb-75	15	4	current	current	ADJ
ajbmeb-75	15	5	study	study	NOUN
ajbmeb-75	15	6	comes	come	VERB
ajbmeb-75	15	7	to	to	PART
ajbmeb-75	15	8	research	research	VERB
ajbmeb-75	15	9	the	the	DET
ajbmeb-75	15	10	role	role	NOUN
ajbmeb-75	15	11	of	of	ADP
ajbmeb-75	15	12	accounting	accounting	NOUN
ajbmeb-75	15	13	education	education	NOUN
ajbmeb-75	15	14	in	in	ADP
ajbmeb-75	15	15	promoting	promote	VERB
ajbmeb-75	15	16	professional	professional	ADJ
ajbmeb-75	15	17	and	and	CCONJ
ajbmeb-75	15	18	ethical	ethical	ADJ
ajbmeb-75	15	19	practices	practice	NOUN
ajbmeb-75	15	20	of	of	ADP
ajbmeb-75	15	21	the	the	DET
ajbmeb-75	15	22	accounting	accounting	NOUN
ajbmeb-75	15	23	profession	profession	NOUN
ajbmeb-75	15	24	through	through	ADP
ajbmeb-75	15	25	the	the	DET
ajbmeb-75	15	26	use	use	NOUN
ajbmeb-75	15	27	of	of	ADP
ajbmeb-75	15	28	advanced	advanced	ADJ
ajbmeb-75	15	29	academic	academic	ADJ
ajbmeb-75	15	30	programs	program	NOUN
ajbmeb-75	15	31	in	in	ADP
ajbmeb-75	15	32	accounting	accounting	NOUN
ajbmeb-75	15	33	education	education	NOUN
ajbmeb-75	15	34	by	by	ADP
ajbmeb-75	15	35	the	the	DET
ajbmeb-75	15	36	accounting	account	VERB
ajbmeb-75	15	37	educational	educational	ADJ
ajbmeb-75	15	38	institutions	institution	NOUN
ajbmeb-75	15	39	in	in	ADP
ajbmeb-75	15	40	thi	thi	AUX
ajbmeb-75	15	41	qar	qar	PROPN
ajbmeb-75	15	42	governorate	governorate	PROPN
ajbmeb-75	15	43	and	and	CCONJ
ajbmeb-75	15	44	to	to	PART
ajbmeb-75	15	45	meet	meet	VERB
ajbmeb-75	15	46	the	the	DET
ajbmeb-75	15	47	requirements	requirement	NOUN
ajbmeb-75	15	48	of	of	ADP
ajbmeb-75	15	49	professional	professional	ADJ
ajbmeb-75	15	50	education	education	NOUN
ajbmeb-75	15	51	to	to	PART
ajbmeb-75	15	52	develop	develop	VERB
ajbmeb-75	15	53	the	the	DET
ajbmeb-75	15	54	scientific	scientific	ADJ
ajbmeb-75	15	55	skills	skill	NOUN
ajbmeb-75	15	56	of	of	ADP
ajbmeb-75	15	57	practitioners	practitioner	NOUN
ajbmeb-75	15	58	of	of	ADP
ajbmeb-75	15	59	this	this	DET
ajbmeb-75	15	60	profession	profession	NOUN
ajbmeb-75	15	61	and	and	CCONJ
ajbmeb-75	15	62	the	the	DET
ajbmeb-75	15	63	scientific	scientific	ADJ
ajbmeb-75	15	64	and	and	CCONJ
ajbmeb-75	15	65	practical	practical	ADJ
ajbmeb-75	15	66	qualification	qualification	NOUN
ajbmeb-75	15	67	of	of	ADP
ajbmeb-75	15	68	students	student	NOUN
ajbmeb-75	15	69	in	in	ADP
ajbmeb-75	15	70	specializations	specialization	NOUN
ajbmeb-75	15	71	accounting	accounting	NOUN
ajbmeb-75	15	72	and	and	CCONJ
ajbmeb-75	15	73	finance	finance	NOUN
ajbmeb-75	15	74	.	.	PUNCT
ajbmeb-75	16	1	first	first	ADJ
ajbmeb-75	16	2	axis	axis	NOUN
ajbmeb-75	16	3	:	:	PUNCT
ajbmeb-75	16	4	study	study	NOUN
ajbmeb-75	16	5	methodology	methodology	NOUN
ajbmeb-75	16	6	:	:	PUNCT
ajbmeb-75	16	7	first	first	ADV
ajbmeb-75	16	8	:	:	PUNCT
ajbmeb-75	16	9	the	the	DET
ajbmeb-75	16	10	problem	problem	NOUN
ajbmeb-75	16	11	of	of	ADP
ajbmeb-75	16	12	the	the	DET
ajbmeb-75	16	13	study	study	NOUN
ajbmeb-75	16	14	:	:	PUNCT
ajbmeb-75	16	15	the	the	DET
ajbmeb-75	16	16	problem	problem	NOUN
ajbmeb-75	16	17	of	of	ADP
ajbmeb-75	16	18	the	the	DET
ajbmeb-75	16	19	study	study	NOUN
ajbmeb-75	16	20	is	be	AUX
ajbmeb-75	16	21	limited	limit	VERB
ajbmeb-75	16	22	to	to	ADP
ajbmeb-75	16	23	the	the	DET
ajbmeb-75	16	24	following	follow	VERB
ajbmeb-75	16	25	main	main	ADJ
ajbmeb-75	16	26	question	question	NOUN
ajbmeb-75	16	27	:	:	PUNCT
ajbmeb-75	16	28	do	do	AUX
ajbmeb-75	16	29	educational	educational	ADJ
ajbmeb-75	16	30	institutions	institution	NOUN
ajbmeb-75	16	31	have	have	VERB
ajbmeb-75	16	32	a	a	DET
ajbmeb-75	16	33	role	role	NOUN
ajbmeb-75	16	34	in	in	ADP
ajbmeb-75	16	35	promoting	promote	VERB
ajbmeb-75	16	36	professional	professional	ADJ
ajbmeb-75	16	37	and	and	CCONJ
ajbmeb-75	16	38	ethical	ethical	ADJ
ajbmeb-75	16	39	practices	practice	NOUN
ajbmeb-75	16	40	of	of	ADP
ajbmeb-75	16	41	the	the	DET
ajbmeb-75	16	42	accounting	accounting	NOUN
ajbmeb-75	16	43	profession	profession	NOUN
ajbmeb-75	16	44	?	?	PUNCT
ajbmeb-75	17	1	second	second	ADJ
ajbmeb-75	17	2	:	:	PUNCT
ajbmeb-75	17	3	the	the	DET
ajbmeb-75	17	4	importance	importance	NOUN
ajbmeb-75	17	5	of	of	ADP
ajbmeb-75	17	6	the	the	DET
ajbmeb-75	17	7	study	study	NOUN
ajbmeb-75	17	8	:	:	PUNCT
ajbmeb-75	17	9	the	the	DET
ajbmeb-75	17	10	importance	importance	NOUN
ajbmeb-75	17	11	of	of	ADP
ajbmeb-75	17	12	the	the	DET
ajbmeb-75	17	13	study	study	NOUN
ajbmeb-75	17	14	comes	come	VERB
ajbmeb-75	17	15	in	in	ADP
ajbmeb-75	17	16	defining	define	VERB
ajbmeb-75	17	17	the	the	DET
ajbmeb-75	17	18	skills	skill	NOUN
ajbmeb-75	17	19	and	and	CCONJ
ajbmeb-75	17	20	knowledge	knowledge	NOUN
ajbmeb-75	17	21	that	that	SCONJ
ajbmeb-75	17	22	educational	educational	ADJ
ajbmeb-75	17	23	institutions	institution	NOUN
ajbmeb-75	17	24	must	must	AUX
ajbmeb-75	17	25	teach	teach	VERB
ajbmeb-75	17	26	and	and	CCONJ
ajbmeb-75	17	27	communicate	communicate	VERB
ajbmeb-75	17	28	to	to	ADP
ajbmeb-75	17	29	students	student	NOUN
ajbmeb-75	17	30	,	,	PUNCT
ajbmeb-75	17	31	which	which	PRON
ajbmeb-75	17	32	in	in	ADP
ajbmeb-75	17	33	turn	turn	NOUN
ajbmeb-75	17	34	helps	help	VERB
ajbmeb-75	17	35	them	they	PRON
ajbmeb-75	17	36	to	to	PART
ajbmeb-75	17	37	meet	meet	VERB
ajbmeb-75	17	38	the	the	DET
ajbmeb-75	17	39	requirements	requirement	NOUN
ajbmeb-75	17	40	of	of	ADP
ajbmeb-75	17	41	the	the	DET
ajbmeb-75	17	42	labor	labor	NOUN
ajbmeb-75	17	43	market	market	NOUN
ajbmeb-75	17	44	and	and	CCONJ
ajbmeb-75	17	45	qualify	qualify	VERB
ajbmeb-75	17	46	him	he	PRON
ajbmeb-75	17	47	to	to	PART
ajbmeb-75	17	48	be	be	AUX
ajbmeb-75	17	49	able	able	ADJ
ajbmeb-75	17	50	to	to	PART
ajbmeb-75	17	51	practice	practice	VERB
ajbmeb-75	17	52	his	his	PRON
ajbmeb-75	17	53	work	work	NOUN
ajbmeb-75	17	54	and	and	CCONJ
ajbmeb-75	17	55	abide	abide	VERB
ajbmeb-75	17	56	by	by	ADP
ajbmeb-75	17	57	the	the	DET
ajbmeb-75	17	58	standards	standard	NOUN
ajbmeb-75	17	59	of	of	ADP
ajbmeb-75	17	60	the	the	DET
ajbmeb-75	17	61	profession	profession	NOUN
ajbmeb-75	17	62	.	.	PUNCT
ajbmeb-75	18	1	it	it	PRON
ajbmeb-75	18	2	also	also	ADV
ajbmeb-75	18	3	provides	provide	VERB
ajbmeb-75	18	4	educational	educational	ADJ
ajbmeb-75	18	5	institutions	institution	NOUN
ajbmeb-75	18	6	with	with	ADP
ajbmeb-75	18	7	the	the	DET
ajbmeb-75	18	8	necessary	necessary	ADJ
ajbmeb-75	18	9	information	information	NOUN
ajbmeb-75	18	10	to	to	PART
ajbmeb-75	18	11	help	help	VERB
ajbmeb-75	18	12	them	they	PRON
ajbmeb-75	18	13	develop	develop	VERB
ajbmeb-75	18	14	their	their	PRON
ajbmeb-75	18	15	educational	educational	ADJ
ajbmeb-75	18	16	curricula	curricula	NOUN
ajbmeb-75	18	17	.	.	PUNCT
ajbmeb-75	19	1	third	third	ADJ
ajbmeb-75	19	2	:	:	PUNCT
ajbmeb-75	19	3	objective	objective	NOUN
ajbmeb-75	19	4	of	of	ADP
ajbmeb-75	19	5	the	the	DET
ajbmeb-75	19	6	study	study	NOUN
ajbmeb-75	19	7	:	:	PUNCT
ajbmeb-75	19	8	the	the	DET
ajbmeb-75	19	9	study	study	NOUN
ajbmeb-75	19	10	aims	aim	VERB
ajbmeb-75	19	11	to	to	PART
ajbmeb-75	19	12	identify	identify	VERB
ajbmeb-75	19	13	the	the	DET
ajbmeb-75	19	14	role	role	NOUN
ajbmeb-75	19	15	of	of	ADP
ajbmeb-75	19	16	accounting	account	VERB
ajbmeb-75	19	17	educational	educational	ADJ
ajbmeb-75	19	18	institutions	institution	NOUN
ajbmeb-75	19	19	in	in	ADP
ajbmeb-75	19	20	promoting	promote	VERB
ajbmeb-75	19	21	professional	professional	ADJ
ajbmeb-75	19	22	and	and	CCONJ
ajbmeb-75	19	23	ethical	ethical	ADJ
ajbmeb-75	19	24	practices	practice	NOUN
ajbmeb-75	19	25	of	of	ADP
ajbmeb-75	19	26	the	the	DET
ajbmeb-75	19	27	accounting	accounting	NOUN
ajbmeb-75	19	28	profession	profession	NOUN
ajbmeb-75	19	29	and	and	CCONJ
ajbmeb-75	19	30	to	to	PART
ajbmeb-75	19	31	identify	identify	VERB
ajbmeb-75	19	32	the	the	DET
ajbmeb-75	19	33	obstacles	obstacle	NOUN
ajbmeb-75	19	34	facing	face	VERB
ajbmeb-75	19	35	these	these	DET
ajbmeb-75	19	36	institutions	institution	NOUN
ajbmeb-75	19	37	and	and	CCONJ
ajbmeb-75	19	38	limiting	limit	VERB
ajbmeb-75	19	39	the	the	DET
ajbmeb-75	19	40	promotion	promotion	NOUN
ajbmeb-75	19	41	of	of	ADP
ajbmeb-75	19	42	those	those	DET
ajbmeb-75	19	43	practices	practice	NOUN
ajbmeb-75	19	44	.	.	PUNCT
ajbmeb-75	20	1	american	american	ADJ
ajbmeb-75	20	2	journal	journal	PROPN
ajbmeb-75	20	3	of	of	ADP
ajbmeb-75	20	4	business	business	NOUN
ajbmeb-75	20	5	management	management	NOUN
ajbmeb-75	20	6	,	,	PUNCT
ajbmeb-75	20	7	economics	economic	NOUN
ajbmeb-75	20	8	and	and	CCONJ
ajbmeb-75	20	9	banking	banking	NOUN
ajbmeb-75	20	10	volume	volume	NOUN
ajbmeb-75	20	11	4	4	NUM
ajbmeb-75	20	12	,	,	PUNCT
ajbmeb-75	20	13	sep	sep	PROPN
ajbmeb-75	20	14	.	.	PROPN
ajbmeb-75	20	15	,	,	PUNCT
ajbmeb-75	20	16	2022	2022	NUM
ajbmeb-75	20	17	p	p	NOUN
ajbmeb-75	20	18	a	a	DET
ajbmeb-75	20	19	g	g	NOUN
ajbmeb-75	20	20	e	e	NOUN
ajbmeb-75	20	21	|	|	ADV
ajbmeb-75	20	22	29	29	NUM
ajbmeb-75	20	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-75	20	24	fourth	fourth	ADJ
ajbmeb-75	20	25	:	:	PUNCT
ajbmeb-75	20	26	the	the	DET
ajbmeb-75	20	27	hypothesis	hypothesis	NOUN
ajbmeb-75	20	28	of	of	ADP
ajbmeb-75	20	29	the	the	DET
ajbmeb-75	20	30	study	study	NOUN
ajbmeb-75	20	31	:	:	PUNCT
ajbmeb-75	20	32	the	the	DET
ajbmeb-75	20	33	study	study	NOUN
ajbmeb-75	20	34	is	be	AUX
ajbmeb-75	20	35	based	base	VERB
ajbmeb-75	20	36	on	on	ADP
ajbmeb-75	20	37	the	the	DET
ajbmeb-75	20	38	following	follow	VERB
ajbmeb-75	20	39	two	two	NUM
ajbmeb-75	20	40	hypotheses	hypothesis	NOUN
ajbmeb-75	20	41	:	:	PUNCT
ajbmeb-75	20	42	1.there	1.there	NUM
ajbmeb-75	20	43	is	be	AUX
ajbmeb-75	20	44	a	a	DET
ajbmeb-75	20	45	role	role	NOUN
ajbmeb-75	20	46	for	for	ADP
ajbmeb-75	20	47	academic	academic	ADJ
ajbmeb-75	20	48	accounting	accounting	NOUN
ajbmeb-75	20	49	education	education	NOUN
ajbmeb-75	20	50	in	in	ADP
ajbmeb-75	20	51	educational	educational	ADJ
ajbmeb-75	20	52	institutions	institution	NOUN
ajbmeb-75	20	53	to	to	PART
ajbmeb-75	20	54	promote	promote	VERB
ajbmeb-75	20	55	professional	professional	ADJ
ajbmeb-75	20	56	and	and	CCONJ
ajbmeb-75	20	57	ethical	ethical	ADJ
ajbmeb-75	20	58	practices	practice	NOUN
ajbmeb-75	20	59	of	of	ADP
ajbmeb-75	20	60	the	the	DET
ajbmeb-75	20	61	accounting	accounting	NOUN
ajbmeb-75	20	62	profession	profession	NOUN
ajbmeb-75	20	63	.	.	PUNCT
ajbmeb-75	21	1	2.there	2.there	NUM
ajbmeb-75	21	2	is	be	AUX
ajbmeb-75	21	3	a	a	DET
ajbmeb-75	21	4	role	role	NOUN
ajbmeb-75	21	5	for	for	ADP
ajbmeb-75	21	6	practical	practical	ADJ
ajbmeb-75	21	7	accounting	accounting	NOUN
ajbmeb-75	21	8	education	education	NOUN
ajbmeb-75	21	9	in	in	ADP
ajbmeb-75	21	10	educational	educational	ADJ
ajbmeb-75	21	11	institutions	institution	NOUN
ajbmeb-75	21	12	to	to	PART
ajbmeb-75	21	13	promote	promote	VERB
ajbmeb-75	21	14	professional	professional	ADJ
ajbmeb-75	21	15	and	and	CCONJ
ajbmeb-75	21	16	ethical	ethical	ADJ
ajbmeb-75	21	17	practices	practice	NOUN
ajbmeb-75	21	18	of	of	ADP
ajbmeb-75	21	19	the	the	DET
ajbmeb-75	21	20	accounting	accounting	NOUN
ajbmeb-75	21	21	profession	profession	NOUN
ajbmeb-75	21	22	.	.	PUNCT
ajbmeb-75	22	1	fifth	fifth	ADJ
ajbmeb-75	22	2	:	:	PUNCT
ajbmeb-75	22	3	limitations	limitation	NOUN
ajbmeb-75	22	4	of	of	ADP
ajbmeb-75	22	5	the	the	DET
ajbmeb-75	22	6	study	study	NOUN
ajbmeb-75	22	7	:	:	PUNCT
ajbmeb-75	22	8	-time	-time	PROPN
ajbmeb-75	22	9	limits	limit	NOUN
ajbmeb-75	22	10	of	of	ADP
ajbmeb-75	22	11	the	the	DET
ajbmeb-75	22	12	study	study	NOUN
ajbmeb-75	22	13	:	:	PUNCT
ajbmeb-75	22	14	the	the	DET
ajbmeb-75	22	15	time	time	NOUN
ajbmeb-75	22	16	limits	limit	NOUN
ajbmeb-75	22	17	of	of	ADP
ajbmeb-75	22	18	the	the	DET
ajbmeb-75	22	19	study	study	NOUN
ajbmeb-75	22	20	were	be	AUX
ajbmeb-75	22	21	limited	limit	VERB
ajbmeb-75	22	22	to	to	ADP
ajbmeb-75	22	23	the	the	DET
ajbmeb-75	22	24	year	year	NOUN
ajbmeb-75	22	25	2022	2022	NUM
ajbmeb-75	22	26	.	.	PUNCT
ajbmeb-75	23	1	-spatial	-spatial	ADJ
ajbmeb-75	23	2	limits	limit	NOUN
ajbmeb-75	23	3	of	of	ADP
ajbmeb-75	23	4	the	the	DET
ajbmeb-75	23	5	study	study	NOUN
ajbmeb-75	23	6	:	:	PUNCT
ajbmeb-75	23	7	the	the	DET
ajbmeb-75	23	8	study	study	NOUN
ajbmeb-75	23	9	was	be	AUX
ajbmeb-75	23	10	limited	limit	VERB
ajbmeb-75	23	11	to	to	ADP
ajbmeb-75	23	12	educational	educational	ADJ
ajbmeb-75	23	13	institutions	institution	NOUN
ajbmeb-75	23	14	in	in	ADP
ajbmeb-75	23	15	thi	thi	AUX
ajbmeb-75	23	16	qar	qar	PROPN
ajbmeb-75	23	17	governorate	governorate	PROPN
ajbmeb-75	23	18	.	.	PUNCT
ajbmeb-75	24	1	sixth	sixth	ADV
ajbmeb-75	24	2	:	:	PUNCT
ajbmeb-75	24	3	the	the	DET
ajbmeb-75	24	4	method	method	NOUN
ajbmeb-75	24	5	of	of	ADP
ajbmeb-75	24	6	data	datum	NOUN
ajbmeb-75	24	7	collection	collection	NOUN
ajbmeb-75	24	8	:	:	PUNCT
ajbmeb-75	24	9	the	the	DET
ajbmeb-75	24	10	study	study	NOUN
ajbmeb-75	24	11	was	be	AUX
ajbmeb-75	24	12	based	base	VERB
ajbmeb-75	24	13	on	on	ADP
ajbmeb-75	24	14	two	two	NUM
ajbmeb-75	24	15	approaches	approach	NOUN
ajbmeb-75	24	16	to	to	PART
ajbmeb-75	24	17	achieve	achieve	VERB
ajbmeb-75	24	18	its	its	PRON
ajbmeb-75	24	19	goals	goal	NOUN
ajbmeb-75	24	20	they	they	PRON
ajbmeb-75	24	21	curriculum	curriculum	VERB
ajbmeb-75	24	22	inductive	inductive	VERB
ajbmeb-75	24	23	from	from	ADP
ajbmeb-75	24	24	during	during	ADP
ajbmeb-75	24	25	books	book	NOUN
ajbmeb-75	24	26	and	and	CCONJ
ajbmeb-75	24	27	messages	message	NOUN
ajbmeb-75	24	28	and	and	CCONJ
ajbmeb-75	24	29	periodicals	periodical	NOUN
ajbmeb-75	24	30	to	to	PART
ajbmeb-75	24	31	cover	cover	VERB
ajbmeb-75	24	32	the	the	DET
ajbmeb-75	24	33	frame	frame	NOUN
ajbmeb-75	24	34	theoretical	theoretical	ADJ
ajbmeb-75	24	35	search	search	NOUN
ajbmeb-75	24	36	and	and	CCONJ
ajbmeb-75	24	37	the	the	DET
ajbmeb-75	24	38	curriculum	curriculum	NOUN
ajbmeb-75	24	39	descriptive	descriptive	VERB
ajbmeb-75	24	40	analytical	analytical	ADJ
ajbmeb-75	24	41	from	from	ADP
ajbmeb-75	24	42	during	during	ADP
ajbmeb-75	24	43	accreditation	accreditation	NOUN
ajbmeb-75	24	44	on	on	ADP
ajbmeb-75	24	45	me	i	PRON
ajbmeb-75	24	46	data	datum	NOUN
ajbmeb-75	24	47	and	and	CCONJ
ajbmeb-75	24	48	information	information	NOUN
ajbmeb-75	24	49	that	that	PRON
ajbmeb-75	24	50	obtained	obtain	VERB
ajbmeb-75	24	51	from	from	ADP
ajbmeb-75	24	52	specialists	specialist	NOUN
ajbmeb-75	24	53	in	in	ADP
ajbmeb-75	24	54	educational	educational	ADJ
ajbmeb-75	24	55	institutions	institution	NOUN
ajbmeb-75	24	56	and	and	CCONJ
ajbmeb-75	24	57	analyzed	analyze	VERB
ajbmeb-75	24	58	to	to	PART
ajbmeb-75	24	59	reach	reach	VERB
ajbmeb-75	24	60	the	the	DET
ajbmeb-75	24	61	results	result	NOUN
ajbmeb-75	24	62	.	.	PUNCT
ajbmeb-75	25	1	the	the	DET
ajbmeb-75	25	2	second	second	ADJ
ajbmeb-75	25	3	axis	axis	NOUN
ajbmeb-75	25	4	:	:	PUNCT
ajbmeb-75	25	5	theoretical	theoretical	ADJ
ajbmeb-75	25	6	framework	framework	NOUN
ajbmeb-75	25	7	for	for	ADP
ajbmeb-75	25	8	the	the	DET
ajbmeb-75	25	9	study	study	NOUN
ajbmeb-75	25	10	:	:	PUNCT
ajbmeb-75	25	11	the	the	DET
ajbmeb-75	25	12	financial	financial	ADJ
ajbmeb-75	25	13	and	and	CCONJ
ajbmeb-75	25	14	economic	economic	ADJ
ajbmeb-75	25	15	activities	activity	NOUN
ajbmeb-75	25	16	in	in	ADP
ajbmeb-75	25	17	the	the	DET
ajbmeb-75	25	18	world	world	NOUN
ajbmeb-75	25	19	have	have	AUX
ajbmeb-75	25	20	developed	develop	VERB
ajbmeb-75	25	21	and	and	CCONJ
ajbmeb-75	25	22	expanded	expand	VERB
ajbmeb-75	25	23	rapidly	rapidly	ADV
ajbmeb-75	25	24	,	,	PUNCT
ajbmeb-75	25	25	especially	especially	ADV
ajbmeb-75	25	26	in	in	ADP
ajbmeb-75	25	27	the	the	DET
ajbmeb-75	25	28	past	past	ADJ
ajbmeb-75	25	29	fifty	fifty	NUM
ajbmeb-75	25	30	years	year	NOUN
ajbmeb-75	25	31	in	in	ADP
ajbmeb-75	25	32	various	various	ADJ
ajbmeb-75	25	33	industrial	industrial	ADJ
ajbmeb-75	25	34	,	,	PUNCT
ajbmeb-75	25	35	productive	productive	ADJ
ajbmeb-75	25	36	,	,	PUNCT
ajbmeb-75	25	37	commercial	commercial	ADJ
ajbmeb-75	25	38	,	,	PUNCT
ajbmeb-75	25	39	service	service	NOUN
ajbmeb-75	25	40	and	and	CCONJ
ajbmeb-75	25	41	other	other	ADJ
ajbmeb-75	25	42	sectors	sector	NOUN
ajbmeb-75	25	43	,	,	PUNCT
ajbmeb-75	25	44	which	which	PRON
ajbmeb-75	25	45	has	have	AUX
ajbmeb-75	25	46	imposed	impose	VERB
ajbmeb-75	25	47	on	on	ADP
ajbmeb-75	25	48	the	the	DET
ajbmeb-75	25	49	accounting	accounting	NOUN
ajbmeb-75	25	50	profession	profession	NOUN
ajbmeb-75	25	51	to	to	PART
ajbmeb-75	25	52	witness	witness	VERB
ajbmeb-75	25	53	the	the	DET
ajbmeb-75	25	54	development	development	NOUN
ajbmeb-75	25	55	and	and	CCONJ
ajbmeb-75	25	56	expansion	expansion	NOUN
ajbmeb-75	25	57	of	of	ADP
ajbmeb-75	25	58	its	its	PRON
ajbmeb-75	25	59	practices	practice	NOUN
ajbmeb-75	25	60	in	in	ADP
ajbmeb-75	25	61	order	order	NOUN
ajbmeb-75	25	62	to	to	PART
ajbmeb-75	25	63	meet	meet	VERB
ajbmeb-75	25	64	the	the	DET
ajbmeb-75	25	65	needs	need	NOUN
ajbmeb-75	25	66	of	of	ADP
ajbmeb-75	25	67	these	these	DET
ajbmeb-75	25	68	different	different	ADJ
ajbmeb-75	25	69	sectors	sector	NOUN
ajbmeb-75	25	70	in	in	ADP
ajbmeb-75	25	71	obtaining	obtain	VERB
ajbmeb-75	25	72	accounting	account	VERB
ajbmeb-75	25	73	information	information	NOUN
ajbmeb-75	25	74	appropriate	appropriate	ADJ
ajbmeb-75	25	75	for	for	ADP
ajbmeb-75	25	76	their	their	PRON
ajbmeb-75	25	77	uses	use	NOUN
ajbmeb-75	25	78	,	,	PUNCT
ajbmeb-75	25	79	which	which	PRON
ajbmeb-75	25	80	imposed	impose	VERB
ajbmeb-75	25	81	a	a	DET
ajbmeb-75	25	82	responsibility	responsibility	NOUN
ajbmeb-75	25	83	it	it	PRON
ajbmeb-75	25	84	lies	lie	VERB
ajbmeb-75	25	85	on	on	ADP
ajbmeb-75	25	86	the	the	DET
ajbmeb-75	25	87	shoulders	shoulder	NOUN
ajbmeb-75	25	88	of	of	ADP
ajbmeb-75	25	89	accountants	accountant	NOUN
ajbmeb-75	25	90	and	and	CCONJ
ajbmeb-75	25	91	practitioners	practitioner	NOUN
ajbmeb-75	25	92	of	of	ADP
ajbmeb-75	25	93	this	this	DET
ajbmeb-75	25	94	profession	profession	NOUN
ajbmeb-75	25	95	to	to	PART
ajbmeb-75	25	96	keep	keep	VERB
ajbmeb-75	25	97	pace	pace	NOUN
ajbmeb-75	25	98	with	with	ADP
ajbmeb-75	25	99	this	this	DET
ajbmeb-75	25	100	acceleration	acceleration	NOUN
ajbmeb-75	25	101	in	in	ADP
ajbmeb-75	25	102	the	the	DET
ajbmeb-75	25	103	various	various	ADJ
ajbmeb-75	25	104	economic	economic	ADJ
ajbmeb-75	25	105	and	and	CCONJ
ajbmeb-75	25	106	financial	financial	ADJ
ajbmeb-75	25	107	sectors	sector	NOUN
ajbmeb-75	25	108	,	,	PUNCT
ajbmeb-75	25	109	and	and	CCONJ
ajbmeb-75	25	110	since	since	SCONJ
ajbmeb-75	25	111	educational	educational	ADJ
ajbmeb-75	25	112	institutions	institution	NOUN
ajbmeb-75	25	113	are	be	AUX
ajbmeb-75	25	114	the	the	DET
ajbmeb-75	25	115	party	party	NOUN
ajbmeb-75	25	116	responsible	responsible	ADJ
ajbmeb-75	25	117	for	for	ADP
ajbmeb-75	25	118	preparing	prepare	VERB
ajbmeb-75	25	119	accounting	accounting	NOUN
ajbmeb-75	25	120	cadres	cadre	NOUN
ajbmeb-75	25	121	and	and	CCONJ
ajbmeb-75	25	122	qualifying	qualify	VERB
ajbmeb-75	25	123	them	they	PRON
ajbmeb-75	25	124	from	from	ADP
ajbmeb-75	25	125	an	an	DET
ajbmeb-75	25	126	academic	academic	ADJ
ajbmeb-75	25	127	,	,	PUNCT
ajbmeb-75	25	128	practical	practical	ADJ
ajbmeb-75	25	129	and	and	CCONJ
ajbmeb-75	25	130	moral	moral	ADJ
ajbmeb-75	25	131	point	point	NOUN
ajbmeb-75	25	132	of	of	ADP
ajbmeb-75	25	133	view	view	NOUN
ajbmeb-75	25	134	,	,	PUNCT
ajbmeb-75	25	135	the	the	DET
ajbmeb-75	25	136	responsibility	responsibility	NOUN
ajbmeb-75	25	137	entrusted	entrust	VERB
ajbmeb-75	25	138	to	to	ADP
ajbmeb-75	25	139	them	they	PRON
ajbmeb-75	25	140	is	be	AUX
ajbmeb-75	25	141	greater	great	ADJ
ajbmeb-75	25	142	and	and	CCONJ
ajbmeb-75	25	143	broader	broad	ADJ
ajbmeb-75	25	144	for	for	ADP
ajbmeb-75	25	145	the	the	DET
ajbmeb-75	25	146	purpose	purpose	NOUN
ajbmeb-75	25	147	of	of	ADP
ajbmeb-75	25	148	performing	perform	VERB
ajbmeb-75	25	149	their	their	PRON
ajbmeb-75	25	150	duties	duty	NOUN
ajbmeb-75	25	151	in	in	ADP
ajbmeb-75	25	152	preparing	prepare	VERB
ajbmeb-75	25	153	and	and	CCONJ
ajbmeb-75	25	154	developing	develop	VERB
ajbmeb-75	25	155	cadres	cadre	NOUN
ajbmeb-75	25	156	professionals	professional	NOUN
ajbmeb-75	25	157	working	work	VERB
ajbmeb-75	25	158	in	in	ADP
ajbmeb-75	25	159	this	this	DET
ajbmeb-75	25	160	field	field	NOUN
ajbmeb-75	25	161	.	.	PUNCT
ajbmeb-75	26	1	accordingly	accordingly	ADV
ajbmeb-75	26	2	,	,	PUNCT
ajbmeb-75	26	3	it	it	PRON
ajbmeb-75	26	4	is	be	AUX
ajbmeb-75	26	5	necessary	necessary	ADJ
ajbmeb-75	26	6	for	for	SCONJ
ajbmeb-75	26	7	there	there	PRON
ajbmeb-75	26	8	to	to	PART
ajbmeb-75	26	9	be	be	AUX
ajbmeb-75	26	10	integration	integration	NOUN
ajbmeb-75	26	11	and	and	CCONJ
ajbmeb-75	26	12	cooperation	cooperation	NOUN
ajbmeb-75	26	13	between	between	ADP
ajbmeb-75	26	14	the	the	DET
ajbmeb-75	26	15	competent	competent	ADJ
ajbmeb-75	26	16	bodies	body	NOUN
ajbmeb-75	26	17	and	and	CCONJ
ajbmeb-75	26	18	educational	educational	ADJ
ajbmeb-75	26	19	institutions	institution	NOUN
ajbmeb-75	26	20	to	to	PART
ajbmeb-75	26	21	spread	spread	VERB
ajbmeb-75	26	22	accounting	accounting	NOUN
ajbmeb-75	26	23	awareness	awareness	NOUN
ajbmeb-75	26	24	,	,	PUNCT
ajbmeb-75	26	25	maximize	maximize	VERB
ajbmeb-75	26	26	the	the	DET
ajbmeb-75	26	27	desired	desire	VERB
ajbmeb-75	26	28	benefit	benefit	NOUN
ajbmeb-75	26	29	of	of	ADP
ajbmeb-75	26	30	the	the	DET
ajbmeb-75	26	31	accounting	accounting	NOUN
ajbmeb-75	26	32	profession	profession	NOUN
ajbmeb-75	26	33	,	,	PUNCT
ajbmeb-75	26	34	enrich	enrich	VERB
ajbmeb-75	26	35	scientific	scientific	ADJ
ajbmeb-75	26	36	studies	study	NOUN
ajbmeb-75	26	37	and	and	CCONJ
ajbmeb-75	26	38	professional	professional	ADJ
ajbmeb-75	26	39	developments	development	NOUN
ajbmeb-75	26	40	for	for	ADP
ajbmeb-75	26	41	accounting	accounting	NOUN
ajbmeb-75	26	42	science	science	NOUN
ajbmeb-75	26	43	and	and	CCONJ
ajbmeb-75	26	44	accounting	accounting	NOUN
ajbmeb-75	26	45	education	education	NOUN
ajbmeb-75	26	46	curricula	curricula	NOUN
ajbmeb-75	26	47	,	,	PUNCT
ajbmeb-75	26	48	based	base	VERB
ajbmeb-75	26	49	on	on	ADP
ajbmeb-75	26	50	their	their	PRON
ajbmeb-75	26	51	professional	professional	ADJ
ajbmeb-75	26	52	and	and	CCONJ
ajbmeb-75	26	53	ethical	ethical	ADJ
ajbmeb-75	26	54	responsibilities	responsibility	NOUN
ajbmeb-75	26	55	as	as	ADP
ajbmeb-75	26	56	specialized	specialized	ADJ
ajbmeb-75	26	57	institutions	institution	NOUN
ajbmeb-75	26	58	that	that	PRON
ajbmeb-75	26	59	seek	seek	VERB
ajbmeb-75	26	60	to	to	PART
ajbmeb-75	26	61	develop	develop	VERB
ajbmeb-75	26	62	the	the	DET
ajbmeb-75	26	63	technical	technical	ADJ
ajbmeb-75	26	64	,	,	PUNCT
ajbmeb-75	26	65	professional	professional	ADJ
ajbmeb-75	26	66	,	,	PUNCT
ajbmeb-75	26	67	scientific	scientific	ADJ
ajbmeb-75	26	68	and	and	CCONJ
ajbmeb-75	26	69	ethical	ethical	ADJ
ajbmeb-75	26	70	aspects	aspect	NOUN
ajbmeb-75	26	71	of	of	ADP
ajbmeb-75	26	72	the	the	DET
ajbmeb-75	26	73	profession	profession	NOUN
ajbmeb-75	26	74	and	and	CCONJ
ajbmeb-75	26	75	in	in	ADP
ajbmeb-75	26	76	terms	term	NOUN
ajbmeb-75	26	77	of	of	ADP
ajbmeb-75	26	78	it	it	PRON
ajbmeb-75	26	79	serves	serve	VERB
ajbmeb-75	26	80	the	the	DET
ajbmeb-75	26	81	labor	labor	NOUN
ajbmeb-75	26	82	market	market	NOUN
ajbmeb-75	26	83	at	at	ADP
ajbmeb-75	26	84	the	the	DET
ajbmeb-75	26	85	local	local	ADJ
ajbmeb-75	26	86	,	,	PUNCT
ajbmeb-75	26	87	regional	regional	ADJ
ajbmeb-75	26	88	and	and	CCONJ
ajbmeb-75	26	89	international	international	ADJ
ajbmeb-75	26	90	levels	level	NOUN
ajbmeb-75	26	91	and	and	CCONJ
ajbmeb-75	26	92	works	work	VERB
ajbmeb-75	26	93	on	on	ADP
ajbmeb-75	26	94	developing	develop	VERB
ajbmeb-75	26	95	accounting	accounting	NOUN
ajbmeb-75	26	96	education	education	NOUN
ajbmeb-75	26	97	curricula	curriculum	NOUN
ajbmeb-75	26	98	to	to	PART
ajbmeb-75	26	99	contribute	contribute	VERB
ajbmeb-75	26	100	to	to	ADP
ajbmeb-75	26	101	the	the	DET
ajbmeb-75	26	102	development	development	NOUN
ajbmeb-75	26	103	of	of	ADP
ajbmeb-75	26	104	professional	professional	ADJ
ajbmeb-75	26	105	and	and	CCONJ
ajbmeb-75	26	106	ethical	ethical	ADJ
ajbmeb-75	26	107	practices	practice	NOUN
ajbmeb-75	26	108	for	for	ADP
ajbmeb-75	26	109	accounting	accounting	NOUN
ajbmeb-75	26	110	professions	profession	NOUN
ajbmeb-75	26	111	in	in	ADP
ajbmeb-75	26	112	cooperation	cooperation	NOUN
ajbmeb-75	26	113	with	with	ADP
ajbmeb-75	26	114	the	the	DET
ajbmeb-75	26	115	competent	competent	ADJ
ajbmeb-75	26	116	authorities	authority	NOUN
ajbmeb-75	26	117	.	.	PUNCT
ajbmeb-75	27	1	professional	professional	ADJ
ajbmeb-75	27	2	practices	practice	NOUN
ajbmeb-75	27	3	of	of	ADP
ajbmeb-75	27	4	the	the	DET
ajbmeb-75	27	5	accounting	accounting	NOUN
ajbmeb-75	27	6	profession	profession	NOUN
ajbmeb-75	27	7	mean	mean	VERB
ajbmeb-75	27	8	that	that	SCONJ
ajbmeb-75	27	9	they	they	PRON
ajbmeb-75	27	10	are	be	AUX
ajbmeb-75	27	11	all	all	ADV
ajbmeb-75	27	12	work	work	NOUN
ajbmeb-75	27	13	that	that	PRON
ajbmeb-75	27	14	the	the	DET
ajbmeb-75	27	15	accountant	accountant	NOUN
ajbmeb-75	27	16	does	do	AUX
ajbmeb-75	27	17	related	relate	VERB
ajbmeb-75	27	18	to	to	ADP
ajbmeb-75	27	19	the	the	DET
ajbmeb-75	27	20	accounting	accounting	NOUN
ajbmeb-75	27	21	profession	profession	NOUN
ajbmeb-75	27	22	and	and	CCONJ
ajbmeb-75	27	23	auditing	auditing	NOUN
ajbmeb-75	27	24	accounts	account	NOUN
ajbmeb-75	27	25	in	in	ADP
ajbmeb-75	27	26	accounting	accounting	NOUN
ajbmeb-75	27	27	units	unit	NOUN
ajbmeb-75	27	28	of	of	ADP
ajbmeb-75	27	29	all	all	DET
ajbmeb-75	27	30	kinds	kind	NOUN
ajbmeb-75	27	31	,	,	PUNCT
ajbmeb-75	27	32	governmental	governmental	ADJ
ajbmeb-75	27	33	and	and	CCONJ
ajbmeb-75	27	34	non	non	ADJ
ajbmeb-75	27	35	-	-	ADJ
ajbmeb-75	27	36	governmental	governmental	ADJ
ajbmeb-75	27	37	,	,	PUNCT
ajbmeb-75	27	38	profit	profit	NOUN
ajbmeb-75	27	39	and	and	CCONJ
ajbmeb-75	27	40	non	non	ADJ
ajbmeb-75	27	41	-	-	ADJ
ajbmeb-75	27	42	profit	profit	ADJ
ajbmeb-75	27	43	units	unit	NOUN
ajbmeb-75	27	44	,	,	PUNCT
ajbmeb-75	27	45	audit	audit	NOUN
ajbmeb-75	27	46	offices	office	NOUN
ajbmeb-75	27	47	specialized	specialize	VERB
ajbmeb-75	27	48	in	in	ADP
ajbmeb-75	27	49	auditing	audit	VERB
ajbmeb-75	27	50	financial	financial	ADJ
ajbmeb-75	27	51	statements	statement	NOUN
ajbmeb-75	27	52	,	,	PUNCT
ajbmeb-75	27	53	or	or	CCONJ
ajbmeb-75	27	54	any	any	DET
ajbmeb-75	27	55	other	other	ADJ
ajbmeb-75	27	56	organizations	organization	NOUN
ajbmeb-75	27	57	related	relate	VERB
ajbmeb-75	27	58	to	to	ADP
ajbmeb-75	27	59	the	the	DET
ajbmeb-75	27	60	accounting	accounting	NOUN
ajbmeb-75	27	61	profession	profession	NOUN
ajbmeb-75	27	62	where	where	SCONJ
ajbmeb-75	27	63	no	no	DET
ajbmeb-75	27	64	the	the	DET
ajbmeb-75	27	65	role	role	NOUN
ajbmeb-75	27	66	of	of	ADP
ajbmeb-75	27	67	the	the	DET
ajbmeb-75	27	68	accountant	accountant	NOUN
ajbmeb-75	27	69	is	be	AUX
ajbmeb-75	27	70	limited	limit	VERB
ajbmeb-75	27	71	to	to	ADP
ajbmeb-75	27	72	preparing	prepare	VERB
ajbmeb-75	27	73	the	the	DET
ajbmeb-75	27	74	financial	financial	ADJ
ajbmeb-75	27	75	statements	statement	NOUN
ajbmeb-75	27	76	and	and	CCONJ
ajbmeb-75	27	77	presenting	present	VERB
ajbmeb-75	27	78	them	they	PRON
ajbmeb-75	27	79	to	to	ADP
ajbmeb-75	27	80	the	the	DET
ajbmeb-75	27	81	american	american	PROPN
ajbmeb-75	27	82	journal	journal	PROPN
ajbmeb-75	27	83	of	of	ADP
ajbmeb-75	27	84	business	business	NOUN
ajbmeb-75	27	85	management	management	NOUN
ajbmeb-75	27	86	,	,	PUNCT
ajbmeb-75	27	87	economics	economic	NOUN
ajbmeb-75	27	88	and	and	CCONJ
ajbmeb-75	27	89	banking	banking	NOUN
ajbmeb-75	27	90	volume	volume	NOUN
ajbmeb-75	27	91	4	4	NUM
ajbmeb-75	27	92	,	,	PUNCT
ajbmeb-75	27	93	sep	sep	PROPN
ajbmeb-75	27	94	.	.	PROPN
ajbmeb-75	27	95	,	,	PUNCT
ajbmeb-75	27	96	2022	2022	NUM
ajbmeb-75	27	97	p	p	NOUN
ajbmeb-75	27	98	a	a	DET
ajbmeb-75	27	99	g	g	NOUN
ajbmeb-75	27	100	e	e	NOUN
ajbmeb-75	27	101	|	|	ADV
ajbmeb-75	27	102	30	30	NUM
ajbmeb-75	27	103	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-75	27	104	administration	administration	NOUN
ajbmeb-75	27	105	,	,	PUNCT
ajbmeb-75	27	106	but	but	CCONJ
ajbmeb-75	27	107	it	it	PRON
ajbmeb-75	27	108	goes	go	VERB
ajbmeb-75	27	109	beyond	beyond	ADP
ajbmeb-75	27	110	that	that	PRON
ajbmeb-75	27	111	to	to	PART
ajbmeb-75	27	112	provide	provide	VERB
ajbmeb-75	27	113	financial	financial	ADJ
ajbmeb-75	27	114	and	and	CCONJ
ajbmeb-75	27	115	accounting	accounting	NOUN
ajbmeb-75	27	116	decisions	decision	NOUN
ajbmeb-75	27	117	and	and	CCONJ
ajbmeb-75	27	118	to	to	PART
ajbmeb-75	27	119	prepare	prepare	VERB
ajbmeb-75	27	120	financial	financial	ADJ
ajbmeb-75	27	121	and	and	CCONJ
ajbmeb-75	27	122	accounting	accounting	NOUN
ajbmeb-75	27	123	reports	report	NOUN
ajbmeb-75	27	124	.	.	PUNCT
ajbmeb-75	28	1	(	(	PUNCT
ajbmeb-75	28	2	al	al	PROPN
ajbmeb-75	28	3	alawi	alawi	PROPN
ajbmeb-75	28	4	:	:	PUNCT
ajbmeb-75	28	5	2012	2012	NUM
ajbmeb-75	28	6	,	,	PUNCT
ajbmeb-75	28	7	104	104	NUM
ajbmeb-75	28	8	)	)	PUNCT
ajbmeb-75	28	9	the	the	DET
ajbmeb-75	28	10	concept	concept	NOUN
ajbmeb-75	28	11	of	of	ADP
ajbmeb-75	28	12	ethical	ethical	ADJ
ajbmeb-75	28	13	practices	practice	NOUN
ajbmeb-75	28	14	of	of	ADP
ajbmeb-75	28	15	the	the	DET
ajbmeb-75	28	16	accounting	accounting	NOUN
ajbmeb-75	28	17	profession	profession	NOUN
ajbmeb-75	28	18	is	be	AUX
ajbmeb-75	28	19	also	also	ADV
ajbmeb-75	28	20	referred	refer	VERB
ajbmeb-75	28	21	to	to	ADP
ajbmeb-75	28	22	as	as	ADP
ajbmeb-75	28	23	the	the	DET
ajbmeb-75	28	24	accountant	accountant	NOUN
ajbmeb-75	28	25	's	's	PART
ajbmeb-75	28	26	commitment	commitment	NOUN
ajbmeb-75	28	27	to	to	ADP
ajbmeb-75	28	28	the	the	DET
ajbmeb-75	28	29	customs	custom	NOUN
ajbmeb-75	28	30	and	and	CCONJ
ajbmeb-75	28	31	traditions	tradition	NOUN
ajbmeb-75	28	32	of	of	ADP
ajbmeb-75	28	33	society	society	NOUN
ajbmeb-75	28	34	,	,	PUNCT
ajbmeb-75	28	35	his	his	PRON
ajbmeb-75	28	36	respect	respect	NOUN
ajbmeb-75	28	37	for	for	ADP
ajbmeb-75	28	38	the	the	DET
ajbmeb-75	28	39	various	various	ADJ
ajbmeb-75	28	40	accounting	accounting	NOUN
ajbmeb-75	28	41	standards	standard	NOUN
ajbmeb-75	28	42	and	and	CCONJ
ajbmeb-75	28	43	his	his	PRON
ajbmeb-75	28	44	credibility	credibility	NOUN
ajbmeb-75	28	45	,	,	PUNCT
ajbmeb-75	28	46	trust	trust	NOUN
ajbmeb-75	28	47	,	,	PUNCT
ajbmeb-75	28	48	impartiality	impartiality	NOUN
ajbmeb-75	28	49	and	and	CCONJ
ajbmeb-75	28	50	other	other	ADJ
ajbmeb-75	28	51	ethics	ethic	NOUN
ajbmeb-75	28	52	related	relate	VERB
ajbmeb-75	28	53	to	to	ADP
ajbmeb-75	28	54	the	the	DET
ajbmeb-75	28	55	accounting	accounting	NOUN
ajbmeb-75	28	56	profession	profession	NOUN
ajbmeb-75	28	57	.	.	PUNCT
ajbmeb-75	29	1	(	(	PUNCT
ajbmeb-75	29	2	william	william	PROPN
ajbmeb-75	29	3	:	:	PUNCT
ajbmeb-75	29	4	2019,94	2019,94	X
ajbmeb-75	29	5	)	)	PUNCT
ajbmeb-75	29	6	the	the	DET
ajbmeb-75	29	7	concept	concept	NOUN
ajbmeb-75	29	8	of	of	ADP
ajbmeb-75	29	9	academic	academic	ADJ
ajbmeb-75	29	10	accounting	accounting	NOUN
ajbmeb-75	29	11	education	education	NOUN
ajbmeb-75	29	12	means	mean	VERB
ajbmeb-75	29	13	that	that	SCONJ
ajbmeb-75	29	14	all	all	DET
ajbmeb-75	29	15	the	the	DET
ajbmeb-75	29	16	concepts	concept	NOUN
ajbmeb-75	29	17	,	,	PUNCT
ajbmeb-75	29	18	courses	course	NOUN
ajbmeb-75	29	19	and	and	CCONJ
ajbmeb-75	29	20	standards	standard	NOUN
ajbmeb-75	29	21	provided	provide	VERB
ajbmeb-75	29	22	by	by	ADP
ajbmeb-75	29	23	accounting	accounting	NOUN
ajbmeb-75	29	24	programs	program	NOUN
ajbmeb-75	29	25	and	and	CCONJ
ajbmeb-75	29	26	specializations	specialization	NOUN
ajbmeb-75	29	27	for	for	SCONJ
ajbmeb-75	29	28	students	student	NOUN
ajbmeb-75	29	29	to	to	PART
ajbmeb-75	29	30	practice	practice	VERB
ajbmeb-75	29	31	the	the	DET
ajbmeb-75	29	32	professions	profession	NOUN
ajbmeb-75	29	33	of	of	ADP
ajbmeb-75	29	34	accounting	accounting	NOUN
ajbmeb-75	29	35	and	and	CCONJ
ajbmeb-75	29	36	auditing	auditing	NOUN
ajbmeb-75	29	37	.	.	PUNCT
ajbmeb-75	30	1	(	(	PUNCT
ajbmeb-75	30	2	al	al	PROPN
ajbmeb-75	30	3	-	-	PUNCT
ajbmeb-75	30	4	ta’eb	ta’eb	ADJ
ajbmeb-75	30	5	:	:	PUNCT
ajbmeb-75	30	6	2014	2014	NUM
ajbmeb-75	30	7	,	,	PUNCT
ajbmeb-75	30	8	6	6	NUM
ajbmeb-75	30	9	)	)	PUNCT
ajbmeb-75	30	10	the	the	DET
ajbmeb-75	30	11	need	need	NOUN
ajbmeb-75	30	12	for	for	ADP
ajbmeb-75	30	13	academic	academic	ADJ
ajbmeb-75	30	14	accounting	accounting	NOUN
ajbmeb-75	30	15	education	education	NOUN
ajbmeb-75	30	16	to	to	PART
ajbmeb-75	30	17	meet	meet	VERB
ajbmeb-75	30	18	the	the	DET
ajbmeb-75	30	19	society	society	NOUN
ajbmeb-75	30	20	’s	’s	PART
ajbmeb-75	30	21	needs	need	NOUN
ajbmeb-75	30	22	for	for	ADP
ajbmeb-75	30	23	the	the	DET
ajbmeb-75	30	24	accounting	accounting	NOUN
ajbmeb-75	30	25	profession	profession	NOUN
ajbmeb-75	30	26	,	,	PUNCT
ajbmeb-75	30	27	through	through	ADP
ajbmeb-75	30	28	which	which	PRON
ajbmeb-75	30	29	it	it	PRON
ajbmeb-75	30	30	is	be	AUX
ajbmeb-75	30	31	possible	possible	ADJ
ajbmeb-75	30	32	to	to	PART
ajbmeb-75	30	33	prepare	prepare	VERB
ajbmeb-75	30	34	academic	academic	ADJ
ajbmeb-75	30	35	and	and	CCONJ
ajbmeb-75	30	36	professional	professional	PROPN
ajbmeb-75	30	37	cadres	cadre	NOUN
ajbmeb-75	30	38	capable	capable	ADJ
ajbmeb-75	30	39	of	of	ADP
ajbmeb-75	30	40	meeting	meet	VERB
ajbmeb-75	30	41	the	the	DET
ajbmeb-75	30	42	needs	need	NOUN
ajbmeb-75	30	43	of	of	ADP
ajbmeb-75	30	44	the	the	DET
ajbmeb-75	30	45	growing	grow	VERB
ajbmeb-75	30	46	demand	demand	NOUN
ajbmeb-75	30	47	for	for	ADP
ajbmeb-75	30	48	the	the	DET
ajbmeb-75	30	49	accounting	accounting	NOUN
ajbmeb-75	30	50	profession	profession	NOUN
ajbmeb-75	30	51	,	,	PUNCT
ajbmeb-75	30	52	shows	show	VERB
ajbmeb-75	30	53	that	that	SCONJ
ajbmeb-75	30	54	the	the	DET
ajbmeb-75	30	55	needs	need	NOUN
ajbmeb-75	30	56	of	of	ADP
ajbmeb-75	30	57	the	the	DET
ajbmeb-75	30	58	labor	labor	NOUN
ajbmeb-75	30	59	market	market	NOUN
ajbmeb-75	30	60	are	be	AUX
ajbmeb-75	30	61	diverse	diverse	ADJ
ajbmeb-75	30	62	and	and	CCONJ
ajbmeb-75	30	63	multiple	multiple	ADJ
ajbmeb-75	30	64	,	,	PUNCT
ajbmeb-75	30	65	so	so	CCONJ
ajbmeb-75	30	66	the	the	DET
ajbmeb-75	30	67	ethical	ethical	ADJ
ajbmeb-75	30	68	aspects	aspect	NOUN
ajbmeb-75	30	69	of	of	ADP
ajbmeb-75	30	70	the	the	DET
ajbmeb-75	30	71	profession	profession	NOUN
ajbmeb-75	30	72	should	should	AUX
ajbmeb-75	30	73	be	be	AUX
ajbmeb-75	30	74	taken	take	VERB
ajbmeb-75	30	75	into	into	ADP
ajbmeb-75	30	76	account	account	NOUN
ajbmeb-75	30	77	when	when	SCONJ
ajbmeb-75	30	78	providing	provide	VERB
ajbmeb-75	30	79	accounting	accounting	NOUN
ajbmeb-75	30	80	information	information	NOUN
ajbmeb-75	30	81	to	to	ADP
ajbmeb-75	30	82	users	user	NOUN
ajbmeb-75	30	83	of	of	ADP
ajbmeb-75	30	84	different	different	ADJ
ajbmeb-75	30	85	types	type	NOUN
ajbmeb-75	30	86	,	,	PUNCT
ajbmeb-75	30	87	represented	represent	VERB
ajbmeb-75	30	88	by	by	ADP
ajbmeb-75	30	89	objectivity	objectivity	NOUN
ajbmeb-75	30	90	honesty	honesty	NOUN
ajbmeb-75	30	91	,	,	PUNCT
ajbmeb-75	30	92	honesty	honesty	NOUN
ajbmeb-75	30	93	,	,	PUNCT
ajbmeb-75	30	94	integrity	integrity	NOUN
ajbmeb-75	30	95	and	and	CCONJ
ajbmeb-75	30	96	transparency	transparency	NOUN
ajbmeb-75	30	97	.	.	PUNCT
ajbmeb-75	31	1	the	the	DET
ajbmeb-75	31	2	outputs	output	NOUN
ajbmeb-75	31	3	of	of	ADP
ajbmeb-75	31	4	the	the	DET
ajbmeb-75	31	5	accounting	accounting	NOUN
ajbmeb-75	31	6	system	system	NOUN
ajbmeb-75	31	7	are	be	AUX
ajbmeb-75	31	8	among	among	ADP
ajbmeb-75	31	9	the	the	DET
ajbmeb-75	31	10	most	most	ADV
ajbmeb-75	31	11	important	important	ADJ
ajbmeb-75	31	12	inputs	input	NOUN
ajbmeb-75	31	13	for	for	ADP
ajbmeb-75	31	14	decision	decision	NOUN
ajbmeb-75	31	15	-	-	PUNCT
ajbmeb-75	31	16	making	making	NOUN
ajbmeb-75	31	17	as	as	SCONJ
ajbmeb-75	31	18	they	they	PRON
ajbmeb-75	31	19	reflect	reflect	VERB
ajbmeb-75	31	20	the	the	DET
ajbmeb-75	31	21	financial	financial	ADJ
ajbmeb-75	31	22	situation	situation	NOUN
ajbmeb-75	31	23	in	in	ADP
ajbmeb-75	31	24	all	all	DET
ajbmeb-75	31	25	transparency	transparency	NOUN
ajbmeb-75	31	26	and	and	CCONJ
ajbmeb-75	31	27	clarity	clarity	NOUN
ajbmeb-75	31	28	,	,	PUNCT
ajbmeb-75	31	29	and	and	CCONJ
ajbmeb-75	31	30	based	base	VERB
ajbmeb-75	31	31	on	on	ADP
ajbmeb-75	31	32	scientific	scientific	ADJ
ajbmeb-75	31	33	accounting	accounting	NOUN
ajbmeb-75	31	34	foundations	foundation	NOUN
ajbmeb-75	31	35	and	and	CCONJ
ajbmeb-75	31	36	standards	standard	NOUN
ajbmeb-75	31	37	.	.	PUNCT
ajbmeb-75	32	1	this	this	PRON
ajbmeb-75	32	2	requires	require	VERB
ajbmeb-75	32	3	an	an	DET
ajbmeb-75	32	4	integration	integration	NOUN
ajbmeb-75	32	5	between	between	ADP
ajbmeb-75	32	6	accounting	accounting	NOUN
ajbmeb-75	32	7	education	education	NOUN
ajbmeb-75	32	8	and	and	CCONJ
ajbmeb-75	32	9	the	the	DET
ajbmeb-75	32	10	accounting	accounting	NOUN
ajbmeb-75	32	11	profession	profession	NOUN
ajbmeb-75	32	12	,	,	PUNCT
ajbmeb-75	32	13	and	and	CCONJ
ajbmeb-75	32	14	the	the	DET
ajbmeb-75	32	15	accounting	accounting	NOUN
ajbmeb-75	32	16	education	education	NOUN
ajbmeb-75	32	17	system	system	NOUN
ajbmeb-75	32	18	should	should	AUX
ajbmeb-75	32	19	have	have	VERB
ajbmeb-75	32	20	clear	clear	ADJ
ajbmeb-75	32	21	goals	goal	NOUN
ajbmeb-75	32	22	and	and	CCONJ
ajbmeb-75	32	23	specific	specific	ADJ
ajbmeb-75	32	24	educational	educational	ADJ
ajbmeb-75	32	25	outcomes	outcome	NOUN
ajbmeb-75	32	26	that	that	PRON
ajbmeb-75	32	27	meet	meet	VERB
ajbmeb-75	32	28	the	the	DET
ajbmeb-75	32	29	labor	labor	NOUN
ajbmeb-75	32	30	market	market	NOUN
ajbmeb-75	32	31	's	's	PART
ajbmeb-75	32	32	needs	need	NOUN
ajbmeb-75	32	33	of	of	ADP
ajbmeb-75	32	34	specialists	specialist	NOUN
ajbmeb-75	32	35	in	in	ADP
ajbmeb-75	32	36	the	the	DET
ajbmeb-75	32	37	field	field	NOUN
ajbmeb-75	32	38	of	of	ADP
ajbmeb-75	32	39	practicing	practice	VERB
ajbmeb-75	32	40	the	the	DET
ajbmeb-75	32	41	profession	profession	NOUN
ajbmeb-75	32	42	.	.	PUNCT
ajbmeb-75	33	1	(	(	PUNCT
ajbmeb-75	33	2	matar	matar	NOUN
ajbmeb-75	33	3	et	et	PROPN
ajbmeb-75	33	4	al	al	PROPN
ajbmeb-75	33	5	.	.	PROPN
ajbmeb-75	33	6	:	:	PUNCT
ajbmeb-75	34	1	2015	2015	NUM
ajbmeb-75	34	2	,	,	PUNCT
ajbmeb-75	34	3	3	3	NUM
ajbmeb-75	34	4	(	(	PUNCT
ajbmeb-75	34	5	the	the	DET
ajbmeb-75	34	6	responsibility	responsibility	NOUN
ajbmeb-75	34	7	of	of	ADP
ajbmeb-75	34	8	preparing	prepare	VERB
ajbmeb-75	34	9	qualified	qualified	ADJ
ajbmeb-75	34	10	accountants	accountant	NOUN
ajbmeb-75	34	11	with	with	ADP
ajbmeb-75	34	12	the	the	DET
ajbmeb-75	34	13	required	require	VERB
ajbmeb-75	34	14	professional	professional	ADJ
ajbmeb-75	34	15	and	and	CCONJ
ajbmeb-75	34	16	ethical	ethical	ADJ
ajbmeb-75	34	17	skills	skill	NOUN
ajbmeb-75	34	18	lies	lie	VERB
ajbmeb-75	34	19	with	with	ADP
ajbmeb-75	34	20	a	a	DET
ajbmeb-75	34	21	number	number	NOUN
ajbmeb-75	34	22	of	of	ADP
ajbmeb-75	34	23	parties	party	NOUN
ajbmeb-75	34	24	,	,	PUNCT
ajbmeb-75	34	25	most	most	ADV
ajbmeb-75	34	26	notably	notably	ADV
ajbmeb-75	34	27	higher	high	ADJ
ajbmeb-75	34	28	education	education	NOUN
ajbmeb-75	34	29	institutions	institution	NOUN
ajbmeb-75	34	30	,	,	PUNCT
ajbmeb-75	34	31	so	so	SCONJ
ajbmeb-75	34	32	they	they	PRON
ajbmeb-75	34	33	should	should	AUX
ajbmeb-75	34	34	keep	keep	VERB
ajbmeb-75	34	35	pace	pace	NOUN
ajbmeb-75	34	36	with	with	ADP
ajbmeb-75	34	37	modern	modern	ADJ
ajbmeb-75	34	38	educational	educational	ADJ
ajbmeb-75	34	39	policies	policy	NOUN
ajbmeb-75	34	40	and	and	CCONJ
ajbmeb-75	34	41	methods	method	NOUN
ajbmeb-75	34	42	that	that	PRON
ajbmeb-75	34	43	focus	focus	VERB
ajbmeb-75	34	44	on	on	ADP
ajbmeb-75	34	45	the	the	DET
ajbmeb-75	34	46	student	student	NOUN
ajbmeb-75	34	47	’s	’s	PART
ajbmeb-75	34	48	acquisition	acquisition	NOUN
ajbmeb-75	34	49	of	of	ADP
ajbmeb-75	34	50	the	the	DET
ajbmeb-75	34	51	required	require	VERB
ajbmeb-75	34	52	technical	technical	ADJ
ajbmeb-75	34	53	capabilities	capability	NOUN
ajbmeb-75	34	54	and	and	CCONJ
ajbmeb-75	34	55	skills	skill	NOUN
ajbmeb-75	34	56	called	call	VERB
ajbmeb-75	34	57	for	for	ADP
ajbmeb-75	34	58	by	by	ADP
ajbmeb-75	34	59	professional	professional	ADJ
ajbmeb-75	34	60	organizations	organization	NOUN
ajbmeb-75	34	61	specialized	specialize	VERB
ajbmeb-75	34	62	in	in	ADP
ajbmeb-75	34	63	the	the	DET
ajbmeb-75	34	64	field	field	NOUN
ajbmeb-75	34	65	of	of	ADP
ajbmeb-75	34	66	accounting	accounting	NOUN
ajbmeb-75	34	67	,	,	PUNCT
ajbmeb-75	34	68	most	most	ADV
ajbmeb-75	34	69	notably	notably	ADV
ajbmeb-75	34	70	the	the	DET
ajbmeb-75	34	71	international	international	PROPN
ajbmeb-75	34	72	federation	federation	PROPN
ajbmeb-75	34	73	of	of	ADP
ajbmeb-75	34	74	accountants	accountant	NOUN
ajbmeb-75	34	75	.	.	PUNCT
ajbmeb-75	35	1	the	the	DET
ajbmeb-75	35	2	traditional	traditional	ADJ
ajbmeb-75	35	3	method	method	NOUN
ajbmeb-75	35	4	used	use	VERB
ajbmeb-75	35	5	in	in	ADP
ajbmeb-75	35	6	educational	educational	ADJ
ajbmeb-75	35	7	institutions	institution	NOUN
ajbmeb-75	35	8	does	do	AUX
ajbmeb-75	35	9	not	not	PART
ajbmeb-75	35	10	qualify	qualify	VERB
ajbmeb-75	35	11	the	the	DET
ajbmeb-75	35	12	university	university	NOUN
ajbmeb-75	35	13	student	student	NOUN
ajbmeb-75	35	14	to	to	ADP
ajbmeb-75	35	15	the	the	DET
ajbmeb-75	35	16	extent	extent	NOUN
ajbmeb-75	35	17	necessary	necessary	ADJ
ajbmeb-75	35	18	to	to	PART
ajbmeb-75	35	19	practice	practice	VERB
ajbmeb-75	35	20	the	the	DET
ajbmeb-75	35	21	profession	profession	NOUN
ajbmeb-75	35	22	of	of	ADP
ajbmeb-75	35	23	accounting	accounting	NOUN
ajbmeb-75	35	24	and	and	CCONJ
ajbmeb-75	35	25	auditing	auditing	NOUN
ajbmeb-75	35	26	competently	competently	ADV
ajbmeb-75	35	27	,	,	PUNCT
ajbmeb-75	35	28	and	and	CCONJ
ajbmeb-75	35	29	does	do	AUX
ajbmeb-75	35	30	not	not	PART
ajbmeb-75	35	31	give	give	VERB
ajbmeb-75	35	32	him	he	PRON
ajbmeb-75	35	33	the	the	DET
ajbmeb-75	35	34	skills	skill	NOUN
ajbmeb-75	35	35	required	require	VERB
ajbmeb-75	35	36	while	while	SCONJ
ajbmeb-75	35	37	practicing	practice	VERB
ajbmeb-75	35	38	work	work	NOUN
ajbmeb-75	35	39	in	in	ADP
ajbmeb-75	35	40	various	various	ADJ
ajbmeb-75	35	41	economic	economic	ADJ
ajbmeb-75	35	42	and	and	CCONJ
ajbmeb-75	35	43	financial	financial	ADJ
ajbmeb-75	35	44	sectors	sector	NOUN
ajbmeb-75	35	45	.	.	PUNCT
ajbmeb-75	36	1	therefore	therefore	ADV
ajbmeb-75	36	2	,	,	PUNCT
ajbmeb-75	36	3	the	the	DET
ajbmeb-75	36	4	quality	quality	NOUN
ajbmeb-75	36	5	of	of	ADP
ajbmeb-75	36	6	university	university	NOUN
ajbmeb-75	36	7	education	education	NOUN
ajbmeb-75	36	8	plays	play	VERB
ajbmeb-75	36	9	a	a	DET
ajbmeb-75	36	10	very	very	ADV
ajbmeb-75	36	11	important	important	ADJ
ajbmeb-75	36	12	role	role	NOUN
ajbmeb-75	36	13	in	in	ADP
ajbmeb-75	36	14	developing	develop	VERB
ajbmeb-75	36	15	the	the	DET
ajbmeb-75	36	16	accounting	accounting	NOUN
ajbmeb-75	36	17	profession	profession	NOUN
ajbmeb-75	36	18	.	.	PUNCT
ajbmeb-75	37	1	(	(	PUNCT
ajbmeb-75	37	2	nassar	nassar	PROPN
ajbmeb-75	37	3	:	:	PUNCT
ajbmeb-75	37	4	2013	2013	NUM
ajbmeb-75	37	5	,	,	PUNCT
ajbmeb-75	37	6	103	103	NUM
ajbmeb-75	37	7	(	(	PUNCT
ajbmeb-75	37	8	it	it	PRON
ajbmeb-75	37	9	is	be	AUX
ajbmeb-75	37	10	necessary	necessary	ADJ
ajbmeb-75	37	11	to	to	PART
ajbmeb-75	37	12	enhance	enhance	VERB
ajbmeb-75	37	13	the	the	DET
ajbmeb-75	37	14	professional	professional	ADJ
ajbmeb-75	37	15	practices	practice	NOUN
ajbmeb-75	37	16	of	of	ADP
ajbmeb-75	37	17	the	the	DET
ajbmeb-75	37	18	accounting	accounting	NOUN
ajbmeb-75	37	19	profession	profession	NOUN
ajbmeb-75	37	20	through	through	ADP
ajbmeb-75	37	21	the	the	DET
ajbmeb-75	37	22	following	following	NOUN
ajbmeb-75	37	23	:	:	PUNCT
ajbmeb-75	37	24	(	(	PUNCT
ajbmeb-75	37	25	ahmed	ahme	VERB
ajbmeb-75	37	26	:	:	PUNCT
ajbmeb-75	37	27	2004	2004	NUM
ajbmeb-75	37	28	,	,	PUNCT
ajbmeb-75	37	29	11	11	NUM
ajbmeb-75	37	30	)	)	PUNCT
ajbmeb-75	37	31	1.training	1.training	NUM
ajbmeb-75	37	32	the	the	DET
ajbmeb-75	37	33	accountant	accountant	NOUN
ajbmeb-75	37	34	on	on	ADP
ajbmeb-75	37	35	the	the	DET
ajbmeb-75	37	36	work	work	NOUN
ajbmeb-75	37	37	of	of	ADP
ajbmeb-75	37	38	evaluating	evaluate	VERB
ajbmeb-75	37	39	companies	company	NOUN
ajbmeb-75	37	40	and	and	CCONJ
ajbmeb-75	37	41	promoting	promote	VERB
ajbmeb-75	37	42	the	the	DET
ajbmeb-75	37	43	sale	sale	NOUN
ajbmeb-75	37	44	of	of	ADP
ajbmeb-75	37	45	shareholders	shareholder	NOUN
ajbmeb-75	37	46	'	'	PART
ajbmeb-75	37	47	shares	share	NOUN
ajbmeb-75	37	48	in	in	ADP
ajbmeb-75	37	49	the	the	DET
ajbmeb-75	37	50	capital	capital	NOUN
ajbmeb-75	37	51	.	.	PUNCT
ajbmeb-75	38	1	2.constantly	2.constantly	ADV
ajbmeb-75	38	2	developing	develop	VERB
ajbmeb-75	38	3	accounting	accounting	NOUN
ajbmeb-75	38	4	education	education	NOUN
ajbmeb-75	38	5	systems	system	NOUN
ajbmeb-75	38	6	to	to	PART
ajbmeb-75	38	7	match	match	VERB
ajbmeb-75	38	8	their	their	PRON
ajbmeb-75	38	9	abilities	ability	NOUN
ajbmeb-75	38	10	and	and	CCONJ
ajbmeb-75	38	11	skills	skill	NOUN
ajbmeb-75	38	12	with	with	ADP
ajbmeb-75	38	13	the	the	DET
ajbmeb-75	38	14	needs	need	NOUN
ajbmeb-75	38	15	of	of	ADP
ajbmeb-75	38	16	the	the	DET
ajbmeb-75	38	17	labor	labor	NOUN
ajbmeb-75	38	18	market	market	NOUN
ajbmeb-75	38	19	in	in	ADP
ajbmeb-75	38	20	terms	term	NOUN
ajbmeb-75	38	21	of	of	ADP
ajbmeb-75	38	22	technical	technical	ADJ
ajbmeb-75	38	23	and	and	CCONJ
ajbmeb-75	38	24	cognitive	cognitive	ADJ
ajbmeb-75	38	25	abilities	ability	NOUN
ajbmeb-75	38	26	,	,	PUNCT
ajbmeb-75	38	27	personal	personal	ADJ
ajbmeb-75	38	28	abilities	ability	NOUN
ajbmeb-75	38	29	,	,	PUNCT
ajbmeb-75	38	30	decision	decision	NOUN
ajbmeb-75	38	31	-	-	PUNCT
ajbmeb-75	38	32	making	making	NOUN
ajbmeb-75	38	33	and	and	CCONJ
ajbmeb-75	38	34	work	work	VERB
ajbmeb-75	38	35	under	under	ADP
ajbmeb-75	38	36	work	work	NOUN
ajbmeb-75	38	37	pressures	pressure	NOUN
ajbmeb-75	38	38	.	.	PUNCT
ajbmeb-75	39	1	3.knowledge	3.knowledge	NUM
ajbmeb-75	39	2	of	of	ADP
ajbmeb-75	39	3	information	information	NOUN
ajbmeb-75	39	4	technology	technology	NOUN
ajbmeb-75	39	5	methods	method	NOUN
ajbmeb-75	39	6	,	,	PUNCT
ajbmeb-75	39	7	linking	link	VERB
ajbmeb-75	39	8	them	they	PRON
ajbmeb-75	39	9	to	to	ADP
ajbmeb-75	39	10	accounting	account	VERB
ajbmeb-75	39	11	,	,	PUNCT
ajbmeb-75	39	12	and	and	CCONJ
ajbmeb-75	39	13	practicing	practice	VERB
ajbmeb-75	39	14	the	the	DET
ajbmeb-75	39	15	accounting	accounting	NOUN
ajbmeb-75	39	16	profession	profession	NOUN
ajbmeb-75	39	17	.	.	PUNCT
ajbmeb-75	40	1	4.good	4.good	NUM
ajbmeb-75	40	2	knowledge	knowledge	NOUN
ajbmeb-75	40	3	of	of	ADP
ajbmeb-75	40	4	conducting	conduct	VERB
ajbmeb-75	40	5	applied	apply	VERB
ajbmeb-75	40	6	research	research	NOUN
ajbmeb-75	40	7	in	in	ADP
ajbmeb-75	40	8	accounting	accounting	NOUN
ajbmeb-75	40	9	.	.	PUNCT
ajbmeb-75	41	1	as	as	ADP
ajbmeb-75	41	2	for	for	ADP
ajbmeb-75	41	3	association	association	NOUN
ajbmeb-75	41	4	accountants	accountant	NOUN
ajbmeb-75	41	5	international	international	PROPN
ajbmeb-75	41	6	i	i	PRON
ajbmeb-75	41	7	confirmed	confirm	VERB
ajbmeb-75	41	8	that	that	SCONJ
ajbmeb-75	41	9	environment	environment	NOUN
ajbmeb-75	41	10	contemporary	contemporary	ADJ
ajbmeb-75	41	11	business	business	PROPN
ajbmeb-75	41	12	require	require	VERB
ajbmeb-75	41	13	a	a	DET
ajbmeb-75	41	14	graduate	graduate	NOUN
ajbmeb-75	41	15	eligible	eligible	ADJ
ajbmeb-75	41	16	to	to	PART
ajbmeb-75	41	17	perform	perform	VERB
ajbmeb-75	41	18	the	the	DET
ajbmeb-75	41	19	work	work	NOUN
ajbmeb-75	41	20	accountant	accountant	NOUN
ajbmeb-75	41	21	and	and	CCONJ
ajbmeb-75	41	22	practice	practice	NOUN
ajbmeb-75	41	23	in	in	ADP
ajbmeb-75	41	24	the	the	DET
ajbmeb-75	41	25	market	market	NOUN
ajbmeb-75	41	26	the	the	DET
ajbmeb-75	41	27	work	work	NOUN
ajbmeb-75	41	28	,	,	PUNCT
ajbmeb-75	41	29	from	from	ADP
ajbmeb-75	41	30	american	american	PROPN
ajbmeb-75	41	31	journal	journal	PROPN
ajbmeb-75	41	32	of	of	ADP
ajbmeb-75	41	33	business	business	NOUN
ajbmeb-75	41	34	management	management	NOUN
ajbmeb-75	41	35	,	,	PUNCT
ajbmeb-75	41	36	economics	economic	NOUN
ajbmeb-75	41	37	and	and	CCONJ
ajbmeb-75	41	38	banking	banking	NOUN
ajbmeb-75	41	39	volume	volume	NOUN
ajbmeb-75	41	40	4	4	NUM
ajbmeb-75	41	41	,	,	PUNCT
ajbmeb-75	41	42	sep	sep	PROPN
ajbmeb-75	41	43	.	.	PROPN
ajbmeb-75	41	44	,	,	PUNCT
ajbmeb-75	41	45	2022	2022	NUM
ajbmeb-75	41	46	p	p	NOUN
ajbmeb-75	41	47	a	a	DET
ajbmeb-75	41	48	g	g	NOUN
ajbmeb-75	41	49	e	e	NOUN
ajbmeb-75	41	50	|	|	NOUN
ajbmeb-75	41	51	31	31	NUM
ajbmeb-75	41	52	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-75	41	53	during	during	ADP
ajbmeb-75	41	54	earn	earn	VERB
ajbmeb-75	41	55	it	it	PRON
ajbmeb-75	41	56	several	several	ADJ
ajbmeb-75	41	57	skills	skill	NOUN
ajbmeb-75	41	58	vocational	vocational	ADJ
ajbmeb-75	41	59	recipes	recipe	NOUN
ajbmeb-75	41	60	help	help	VERB
ajbmeb-75	41	61	him	he	PRON
ajbmeb-75	41	62	to	to	PART
ajbmeb-75	41	63	exercise	exercise	VERB
ajbmeb-75	41	64	profession	profession	NOUN
ajbmeb-75	41	65	accounting	accounting	NOUN
ajbmeb-75	41	66	,	,	PUNCT
ajbmeb-75	41	67	and	and	CCONJ
ajbmeb-75	41	68	these	these	DET
ajbmeb-75	41	69	skills	skill	NOUN
ajbmeb-75	41	70	are	be	AUX
ajbmeb-75	41	71	divided	divide	VERB
ajbmeb-75	41	72	into	into	ADP
ajbmeb-75	41	73	the	the	DET
ajbmeb-75	41	74	following	following	NOUN
ajbmeb-75	41	75	:	:	PUNCT
ajbmeb-75	41	76	(	(	PUNCT
ajbmeb-75	41	77	mohammed	mohammed	PROPN
ajbmeb-75	41	78	:	:	PUNCT
ajbmeb-75	41	79	2016	2016	NUM
ajbmeb-75	41	80	,	,	PUNCT
ajbmeb-75	41	81	201	201	NUM
ajbmeb-75	41	82	)	)	PUNCT
ajbmeb-75	41	83	1.good	1.good	NUM
ajbmeb-75	41	84	thinking	thinking	NOUN
ajbmeb-75	41	85	skill	skill	NOUN
ajbmeb-75	41	86	and	and	CCONJ
ajbmeb-75	41	87	problem	problem	NOUN
ajbmeb-75	41	88	solving	solving	NOUN
ajbmeb-75	41	89	ability	ability	NOUN
ajbmeb-75	41	90	.	.	PUNCT
ajbmeb-75	42	1	2.communication	2.communication	NUM
ajbmeb-75	42	2	skill	skill	NOUN
ajbmeb-75	42	3	.	.	PUNCT
ajbmeb-75	43	1	3.information	3.information	NUM
ajbmeb-75	43	2	about	about	ADP
ajbmeb-75	43	3	the	the	DET
ajbmeb-75	43	4	environment	environment	NOUN
ajbmeb-75	43	5	in	in	ADP
ajbmeb-75	43	6	which	which	PRON
ajbmeb-75	43	7	work	work	NOUN
ajbmeb-75	43	8	is	be	AUX
ajbmeb-75	43	9	carried	carry	VERB
ajbmeb-75	43	10	out	out	ADP
ajbmeb-75	43	11	in	in	ADP
ajbmeb-75	43	12	accounting	accounting	NOUN
ajbmeb-75	43	13	units	unit	NOUN
ajbmeb-75	43	14	.	.	PUNCT
ajbmeb-75	44	1	4.skills	4.skills	NUM
ajbmeb-75	44	2	in	in	ADP
ajbmeb-75	44	3	professional	professional	ADJ
ajbmeb-75	44	4	ethics	ethic	NOUN
ajbmeb-75	44	5	.	.	PUNCT
ajbmeb-75	45	1	5.motivation	5.motivation	NUM
ajbmeb-75	45	2	for	for	ADP
ajbmeb-75	45	3	continuing	continue	VERB
ajbmeb-75	45	4	education	education	NOUN
ajbmeb-75	45	5	for	for	ADP
ajbmeb-75	45	6	life	life	NOUN
ajbmeb-75	45	7	.	.	PUNCT
ajbmeb-75	46	1	6.the	6.the	DET
ajbmeb-75	46	2	ability	ability	NOUN
ajbmeb-75	46	3	to	to	PART
ajbmeb-75	46	4	deal	deal	VERB
ajbmeb-75	46	5	efficiently	efficiently	ADV
ajbmeb-75	46	6	with	with	ADP
ajbmeb-75	46	7	difficult	difficult	ADJ
ajbmeb-75	46	8	conditions	condition	NOUN
ajbmeb-75	46	9	.	.	PUNCT
ajbmeb-75	47	1	7.technical	7.technical	ADJ
ajbmeb-75	47	2	information	information	NOUN
ajbmeb-75	47	3	and	and	CCONJ
ajbmeb-75	47	4	its	its	PRON
ajbmeb-75	47	5	sciences	science	NOUN
ajbmeb-75	47	6	,	,	PUNCT
ajbmeb-75	47	7	such	such	ADJ
ajbmeb-75	47	8	as	as	ADP
ajbmeb-75	47	9	auditing	auditing	NOUN
ajbmeb-75	47	10	,	,	PUNCT
ajbmeb-75	47	11	taxes	taxis	NOUN
ajbmeb-75	47	12	and	and	CCONJ
ajbmeb-75	47	13	others	other	NOUN
ajbmeb-75	47	14	.	.	PUNCT
ajbmeb-75	48	1	8.information	8.information	NUM
ajbmeb-75	48	2	technology	technology	NOUN
ajbmeb-75	48	3	and	and	CCONJ
ajbmeb-75	48	4	systems	system	NOUN
ajbmeb-75	48	5	.	.	PUNCT
ajbmeb-75	49	1	as	as	SCONJ
ajbmeb-75	49	2	that	that	DET
ajbmeb-75	49	3	integration	integration	NOUN
ajbmeb-75	49	4	between	between	ADP
ajbmeb-75	49	5	practice	practice	NOUN
ajbmeb-75	49	6	professional	professional	ADJ
ajbmeb-75	49	7	and	and	CCONJ
ajbmeb-75	49	8	ethical	ethical	ADJ
ajbmeb-75	49	9	for	for	ADP
ajbmeb-75	49	10	the	the	DET
ajbmeb-75	49	11	accounting	accounting	NOUN
ajbmeb-75	49	12	profession	profession	NOUN
ajbmeb-75	49	13	and	and	CCONJ
ajbmeb-75	49	14	education	education	NOUN
ajbmeb-75	49	15	accountant	accountant	NOUN
ajbmeb-75	49	16	prepare	prepare	VERB
ajbmeb-75	49	17	to	to	PART
ajbmeb-75	49	18	forbid	forbid	VERB
ajbmeb-75	49	19	the	the	DET
ajbmeb-75	49	20	foundation	foundation	NOUN
ajbmeb-75	49	21	in	in	ADP
ajbmeb-75	49	22	preparation	preparation	NOUN
ajbmeb-75	49	23	qualified	qualified	ADJ
ajbmeb-75	49	24	accountants	accountant	NOUN
ajbmeb-75	49	25	scientifically	scientifically	ADV
ajbmeb-75	49	26	practically	practically	ADV
ajbmeb-75	49	27	speaking	speak	VERB
ajbmeb-75	49	28	,	,	PUNCT
ajbmeb-75	49	29	and	and	CCONJ
ajbmeb-75	49	30	makes	make	VERB
ajbmeb-75	49	31	from	from	ADP
ajbmeb-75	49	32	accounting	account	VERB
ajbmeb-75	49	33	a	a	DET
ajbmeb-75	49	34	tool	tool	NOUN
ajbmeb-75	49	35	effective	effective	ADJ
ajbmeb-75	49	36	contribute	contribute	NOUN
ajbmeb-75	49	37	in	in	ADP
ajbmeb-75	49	38	need	need	NOUN
ajbmeb-75	49	39	state	state	NOUN
ajbmeb-75	49	40	foundations	foundation	NOUN
ajbmeb-75	49	41	scientific	scientific	ADJ
ajbmeb-75	49	42	correct	correct	ADJ
ajbmeb-75	49	43	that	that	PRON
ajbmeb-75	49	44	can	can	AUX
ajbmeb-75	49	45	from	from	ADP
ajbmeb-75	49	46	during	during	ADP
ajbmeb-75	49	47	which	which	PRON
ajbmeb-75	49	48	an	an	DET
ajbmeb-75	49	49	investigation	investigation	NOUN
ajbmeb-75	49	50	target	target	NOUN
ajbmeb-75	49	51	from	from	ADP
ajbmeb-75	49	52	education	education	NOUN
ajbmeb-75	49	53	accountant	accountant	NOUN
ajbmeb-75	49	54	,	,	PUNCT
ajbmeb-75	49	55	building	build	VERB
ajbmeb-75	49	56	on	on	ADP
ajbmeb-75	49	57	me	i	PRON
ajbmeb-75	49	58	that	that	SCONJ
ajbmeb-75	49	59	it	it	PRON
ajbmeb-75	49	60	's	be	AUX
ajbmeb-75	49	61	must	must	AUX
ajbmeb-75	49	62	look	look	VERB
ajbmeb-75	49	63	to	to	ADP
ajbmeb-75	49	64	me	i	PRON
ajbmeb-75	49	65	education	education	NOUN
ajbmeb-75	49	66	accountant	accountant	NOUN
ajbmeb-75	49	67	as	as	ADP
ajbmeb-75	49	68	a	a	DET
ajbmeb-75	49	69	system	system	NOUN
ajbmeb-75	49	70	integrated	integrate	VERB
ajbmeb-75	49	71	make	make	VERB
ajbmeb-75	49	72	up	up	ADP
ajbmeb-75	49	73	from	from	ADP
ajbmeb-75	49	74	group	group	NOUN
ajbmeb-75	49	75	from	from	ADP
ajbmeb-75	49	76	elements	element	NOUN
ajbmeb-75	49	77	interconnected	interconnect	VERB
ajbmeb-75	49	78	to	to	PART
ajbmeb-75	49	79	achieve	achieve	VERB
ajbmeb-75	49	80	its	its	PRON
ajbmeb-75	49	81	goals	goal	NOUN
ajbmeb-75	49	82	,	,	PUNCT
ajbmeb-75	49	83	which	which	PRON
ajbmeb-75	49	84	include	include	VERB
ajbmeb-75	49	85	both	both	PRON
ajbmeb-75	49	86	:	:	PUNCT
ajbmeb-75	49	87	(	(	PUNCT
ajbmeb-75	49	88	osman	osman	NOUN
ajbmeb-75	49	89	:	:	PUNCT
ajbmeb-75	49	90	2009	2009	NUM
ajbmeb-75	49	91	,	,	PUNCT
ajbmeb-75	49	92	67	67	NUM
ajbmeb-75	49	93	)	)	PUNCT
ajbmeb-75	49	94	1.inputs	1.inputs	NUM
ajbmeb-75	49	95	:	:	PUNCT
ajbmeb-75	49	96	represented	represent	VERB
ajbmeb-75	49	97	by	by	ADP
ajbmeb-75	49	98	persons	person	NOUN
ajbmeb-75	49	99	who	who	PRON
ajbmeb-75	49	100	can	can	AUX
ajbmeb-75	49	101	be	be	AUX
ajbmeb-75	49	102	prepared	prepared	ADJ
ajbmeb-75	49	103	to	to	PART
ajbmeb-75	49	104	practice	practice	VERB
ajbmeb-75	49	105	accounting	accounting	NOUN
ajbmeb-75	49	106	work	work	NOUN
ajbmeb-75	49	107	in	in	ADP
ajbmeb-75	49	108	its	its	PRON
ajbmeb-75	49	109	various	various	ADJ
ajbmeb-75	49	110	forms	form	NOUN
ajbmeb-75	49	111	and	and	CCONJ
ajbmeb-75	49	112	types	type	NOUN
ajbmeb-75	49	113	.	.	PUNCT
ajbmeb-75	50	1	2.operational	2.operational	NUM
ajbmeb-75	50	2	processes	process	NOUN
ajbmeb-75	50	3	:	:	PUNCT
ajbmeb-75	50	4	they	they	PRON
ajbmeb-75	50	5	are	be	AUX
ajbmeb-75	50	6	the	the	DET
ajbmeb-75	50	7	means	mean	NOUN
ajbmeb-75	50	8	of	of	ADP
ajbmeb-75	50	9	education	education	NOUN
ajbmeb-75	50	10	that	that	PRON
ajbmeb-75	50	11	can	can	AUX
ajbmeb-75	50	12	be	be	AUX
ajbmeb-75	50	13	used	use	VERB
ajbmeb-75	50	14	to	to	PART
ajbmeb-75	50	15	provide	provide	VERB
ajbmeb-75	50	16	accounting	accounting	NOUN
ajbmeb-75	50	17	skills	skill	NOUN
ajbmeb-75	50	18	.	.	PUNCT
ajbmeb-75	51	1	3.outputs	3.outputs	NUM
ajbmeb-75	51	2	:	:	PUNCT
ajbmeb-75	51	3	represented	represent	VERB
ajbmeb-75	51	4	by	by	ADP
ajbmeb-75	51	5	qualified	qualified	ADJ
ajbmeb-75	51	6	persons	person	NOUN
ajbmeb-75	51	7	to	to	PART
ajbmeb-75	51	8	practice	practice	VERB
ajbmeb-75	51	9	accounting	accounting	NOUN
ajbmeb-75	51	10	work	work	NOUN
ajbmeb-75	51	11	,	,	PUNCT
ajbmeb-75	51	12	which	which	PRON
ajbmeb-75	51	13	represents	represent	VERB
ajbmeb-75	51	14	the	the	DET
ajbmeb-75	51	15	objective	objective	NOUN
ajbmeb-75	51	16	of	of	ADP
ajbmeb-75	51	17	the	the	DET
ajbmeb-75	51	18	accounting	accounting	NOUN
ajbmeb-75	51	19	education	education	NOUN
ajbmeb-75	51	20	system	system	NOUN
ajbmeb-75	51	21	.	.	PUNCT
ajbmeb-75	52	1	4.feedback	4.feedback	NUM
ajbmeb-75	52	2	(	(	PUNCT
ajbmeb-75	52	3	control	control	NOUN
ajbmeb-75	52	4	):	):	PUNCT
ajbmeb-75	52	5	it	it	PRON
ajbmeb-75	52	6	consists	consist	VERB
ajbmeb-75	52	7	in	in	ADP
ajbmeb-75	52	8	observing	observe	VERB
ajbmeb-75	52	9	,	,	PUNCT
ajbmeb-75	52	10	evaluating	evaluate	VERB
ajbmeb-75	52	11	and	and	CCONJ
ajbmeb-75	52	12	developing	develop	VERB
ajbmeb-75	52	13	the	the	DET
ajbmeb-75	52	14	previous	previous	ADJ
ajbmeb-75	52	15	elements	element	NOUN
ajbmeb-75	52	16	and	and	CCONJ
ajbmeb-75	52	17	correcting	correct	VERB
ajbmeb-75	52	18	the	the	DET
ajbmeb-75	52	19	deviations	deviation	NOUN
ajbmeb-75	52	20	that	that	PRON
ajbmeb-75	52	21	occur	occur	VERB
ajbmeb-75	52	22	.	.	PUNCT
ajbmeb-75	53	1	it	it	PRON
ajbmeb-75	53	2	is	be	AUX
ajbmeb-75	53	3	possible	possible	ADJ
ajbmeb-75	53	4	to	to	PART
ajbmeb-75	53	5	take	take	VERB
ajbmeb-75	53	6	an	an	DET
ajbmeb-75	53	7	overview	overview	NOUN
ajbmeb-75	53	8	of	of	ADP
ajbmeb-75	53	9	the	the	DET
ajbmeb-75	53	10	reality	reality	NOUN
ajbmeb-75	53	11	of	of	ADP
ajbmeb-75	53	12	accounting	accounting	NOUN
ajbmeb-75	53	13	education	education	NOUN
ajbmeb-75	53	14	in	in	ADP
ajbmeb-75	53	15	educational	educational	ADJ
ajbmeb-75	53	16	institutions	institution	NOUN
ajbmeb-75	53	17	in	in	ADP
ajbmeb-75	53	18	thi	thi	AUX
ajbmeb-75	53	19	qar	qar	PROPN
ajbmeb-75	53	20	governorate	governorate	PROPN
ajbmeb-75	53	21	as	as	SCONJ
ajbmeb-75	53	22	follows	follow	VERB
ajbmeb-75	53	23	:	:	PUNCT
ajbmeb-75	53	24	1.accounting	1.accounting	NUM
ajbmeb-75	53	25	education	education	NOUN
ajbmeb-75	53	26	is	be	AUX
ajbmeb-75	53	27	practiced	practice	VERB
ajbmeb-75	53	28	in	in	ADP
ajbmeb-75	53	29	iraqi	iraqi	ADJ
ajbmeb-75	53	30	universities	university	NOUN
ajbmeb-75	53	31	and	and	CCONJ
ajbmeb-75	53	32	institutes	institute	NOUN
ajbmeb-75	53	33	after	after	ADP
ajbmeb-75	53	34	middle	middle	ADJ
ajbmeb-75	53	35	school	school	NOUN
ajbmeb-75	53	36	,	,	PUNCT
ajbmeb-75	53	37	and	and	CCONJ
ajbmeb-75	53	38	therefore	therefore	ADV
ajbmeb-75	53	39	the	the	DET
ajbmeb-75	53	40	orientation	orientation	NOUN
ajbmeb-75	53	41	to	to	PART
ajbmeb-75	53	42	study	study	VERB
ajbmeb-75	53	43	accounting	accounting	NOUN
ajbmeb-75	53	44	is	be	AUX
ajbmeb-75	53	45	often	often	ADV
ajbmeb-75	53	46	due	due	ADJ
ajbmeb-75	53	47	to	to	ADP
ajbmeb-75	53	48	the	the	DET
ajbmeb-75	53	49	inability	inability	NOUN
ajbmeb-75	53	50	to	to	PART
ajbmeb-75	53	51	complete	complete	VERB
ajbmeb-75	53	52	studies	study	NOUN
ajbmeb-75	53	53	in	in	ADP
ajbmeb-75	53	54	other	other	ADJ
ajbmeb-75	53	55	scientific	scientific	ADJ
ajbmeb-75	53	56	branches	branch	NOUN
ajbmeb-75	53	57	and	and	CCONJ
ajbmeb-75	53	58	often	often	ADV
ajbmeb-75	53	59	depends	depend	VERB
ajbmeb-75	53	60	on	on	ADP
ajbmeb-75	53	61	the	the	DET
ajbmeb-75	53	62	results	result	NOUN
ajbmeb-75	53	63	of	of	ADP
ajbmeb-75	53	64	central	central	ADJ
ajbmeb-75	53	65	acceptance	acceptance	NOUN
ajbmeb-75	53	66	from	from	ADP
ajbmeb-75	53	67	the	the	DET
ajbmeb-75	53	68	ministry	ministry	PROPN
ajbmeb-75	53	69	of	of	ADP
ajbmeb-75	53	70	higher	high	ADJ
ajbmeb-75	53	71	education	education	NOUN
ajbmeb-75	53	72	and	and	CCONJ
ajbmeb-75	53	73	scientific	scientific	ADJ
ajbmeb-75	53	74	research	research	NOUN
ajbmeb-75	53	75	.	.	PUNCT
ajbmeb-75	54	1	2.graduates	2.graduates	NUM
ajbmeb-75	54	2	of	of	ADP
ajbmeb-75	54	3	the	the	DET
ajbmeb-75	54	4	preparatory	preparatory	ADJ
ajbmeb-75	54	5	school	school	NOUN
ajbmeb-75	54	6	in	in	ADP
ajbmeb-75	54	7	its	its	PRON
ajbmeb-75	54	8	applied	apply	VERB
ajbmeb-75	54	9	,	,	PUNCT
ajbmeb-75	54	10	biological	biological	ADJ
ajbmeb-75	54	11	and	and	CCONJ
ajbmeb-75	54	12	literary	literary	ADJ
ajbmeb-75	54	13	branches	branch	NOUN
ajbmeb-75	54	14	are	be	AUX
ajbmeb-75	54	15	accepted	accept	VERB
ajbmeb-75	54	16	in	in	ADP
ajbmeb-75	54	17	technical	technical	ADJ
ajbmeb-75	54	18	institutes	institute	NOUN
ajbmeb-75	54	19	in	in	ADP
ajbmeb-75	54	20	which	which	PRON
ajbmeb-75	54	21	the	the	DET
ajbmeb-75	54	22	number	number	NOUN
ajbmeb-75	54	23	of	of	ADP
ajbmeb-75	54	24	years	year	NOUN
ajbmeb-75	54	25	of	of	ADP
ajbmeb-75	54	26	study	study	NOUN
ajbmeb-75	54	27	is	be	AUX
ajbmeb-75	54	28	two	two	NUM
ajbmeb-75	54	29	years	year	NOUN
ajbmeb-75	54	30	,	,	PUNCT
ajbmeb-75	54	31	after	after	ADP
ajbmeb-75	54	32	which	which	PRON
ajbmeb-75	54	33	the	the	DET
ajbmeb-75	54	34	student	student	NOUN
ajbmeb-75	54	35	is	be	AUX
ajbmeb-75	54	36	awarded	award	VERB
ajbmeb-75	54	37	a	a	DET
ajbmeb-75	54	38	diploma	diploma	NOUN
ajbmeb-75	54	39	that	that	PRON
ajbmeb-75	54	40	qualifies	qualify	VERB
ajbmeb-75	54	41	him	he	PRON
ajbmeb-75	54	42	to	to	PART
ajbmeb-75	54	43	work	work	VERB
ajbmeb-75	54	44	in	in	ADP
ajbmeb-75	54	45	the	the	DET
ajbmeb-75	54	46	accounting	accounting	NOUN
ajbmeb-75	54	47	field	field	NOUN
ajbmeb-75	54	48	as	as	ADP
ajbmeb-75	54	49	an	an	DET
ajbmeb-75	54	50	account	account	NOUN
ajbmeb-75	54	51	clerk	clerk	NOUN
ajbmeb-75	54	52	subject	subject	NOUN
ajbmeb-75	54	53	to	to	ADP
ajbmeb-75	54	54	career	career	NOUN
ajbmeb-75	54	55	progression	progression	NOUN
ajbmeb-75	54	56	.	.	PUNCT
ajbmeb-75	55	1	3.graduates	3.graduates	NUM
ajbmeb-75	55	2	of	of	ADP
ajbmeb-75	55	3	the	the	DET
ajbmeb-75	55	4	preparatory	preparatory	ADJ
ajbmeb-75	55	5	school	school	NOUN
ajbmeb-75	55	6	in	in	ADP
ajbmeb-75	55	7	its	its	PRON
ajbmeb-75	55	8	various	various	ADJ
ajbmeb-75	55	9	branches	branch	NOUN
ajbmeb-75	55	10	are	be	AUX
ajbmeb-75	55	11	also	also	ADV
ajbmeb-75	55	12	accepted	accept	VERB
ajbmeb-75	55	13	in	in	ADP
ajbmeb-75	55	14	the	the	DET
ajbmeb-75	55	15	faculties	faculty	NOUN
ajbmeb-75	55	16	of	of	ADP
ajbmeb-75	55	17	administration	administration	NOUN
ajbmeb-75	55	18	and	and	CCONJ
ajbmeb-75	55	19	economics	economic	NOUN
ajbmeb-75	55	20	,	,	PUNCT
ajbmeb-75	55	21	in	in	ADP
ajbmeb-75	55	22	which	which	PRON
ajbmeb-75	55	23	the	the	DET
ajbmeb-75	55	24	duration	duration	NOUN
ajbmeb-75	55	25	of	of	ADP
ajbmeb-75	55	26	study	study	NOUN
ajbmeb-75	55	27	is	be	AUX
ajbmeb-75	55	28	four	four	NUM
ajbmeb-75	55	29	years	year	NOUN
ajbmeb-75	55	30	,	,	PUNCT
ajbmeb-75	55	31	after	after	ADP
ajbmeb-75	55	32	which	which	PRON
ajbmeb-75	55	33	the	the	DET
ajbmeb-75	55	34	student	student	NOUN
ajbmeb-75	55	35	is	be	AUX
ajbmeb-75	55	36	awarded	award	VERB
ajbmeb-75	55	37	a	a	DET
ajbmeb-75	55	38	bachelor	bachelor	NOUN
ajbmeb-75	55	39	’s	’s	PART
ajbmeb-75	55	40	degree	degree	NOUN
ajbmeb-75	55	41	in	in	ADP
ajbmeb-75	55	42	accounting	accounting	NOUN
ajbmeb-75	55	43	sciences	science	NOUN
ajbmeb-75	55	44	that	that	PRON
ajbmeb-75	55	45	qualifies	qualify	VERB
ajbmeb-75	55	46	him	he	PRON
ajbmeb-75	55	47	to	to	PART
ajbmeb-75	55	48	work	work	VERB
ajbmeb-75	55	49	in	in	ADP
ajbmeb-75	55	50	the	the	DET
ajbmeb-75	55	51	accounting	accounting	NOUN
ajbmeb-75	55	52	field	field	NOUN
ajbmeb-75	55	53	in	in	ADP
ajbmeb-75	55	54	the	the	DET
ajbmeb-75	55	55	position	position	NOUN
ajbmeb-75	55	56	of	of	ADP
ajbmeb-75	55	57	assistant	assistant	ADJ
ajbmeb-75	55	58	accountant	accountant	NOUN
ajbmeb-75	55	59	,	,	PUNCT
ajbmeb-75	55	60	subject	subject	ADJ
ajbmeb-75	55	61	to	to	ADP
ajbmeb-75	55	62	career	career	NOUN
ajbmeb-75	55	63	progression	progression	NOUN
ajbmeb-75	55	64	.	.	PUNCT
ajbmeb-75	56	1	4.there	4.there	NUM
ajbmeb-75	56	2	are	be	AUX
ajbmeb-75	56	3	not	not	PART
ajbmeb-75	56	4	enough	enough	ADJ
ajbmeb-75	56	5	fields	field	NOUN
ajbmeb-75	56	6	for	for	ADP
ajbmeb-75	56	7	postgraduate	postgraduate	NOUN
ajbmeb-75	56	8	studies	study	NOUN
ajbmeb-75	56	9	within	within	ADP
ajbmeb-75	56	10	the	the	DET
ajbmeb-75	56	11	higher	high	ADJ
ajbmeb-75	56	12	education	education	NOUN
ajbmeb-75	56	13	institutions	institution	NOUN
ajbmeb-75	56	14	in	in	ADP
ajbmeb-75	56	15	the	the	DET
ajbmeb-75	56	16	governorate	governorate	NOUN
ajbmeb-75	56	17	,	,	PUNCT
ajbmeb-75	56	18	as	as	SCONJ
ajbmeb-75	56	19	the	the	DET
ajbmeb-75	56	20	number	number	NOUN
ajbmeb-75	56	21	of	of	ADP
ajbmeb-75	56	22	universities	university	NOUN
ajbmeb-75	56	23	that	that	PRON
ajbmeb-75	56	24	grant	grant	VERB
ajbmeb-75	56	25	higher	high	ADJ
ajbmeb-75	56	26	diploma	diploma	NOUN
ajbmeb-75	56	27	,	,	PUNCT
ajbmeb-75	56	28	master	master	NOUN
ajbmeb-75	56	29	’s	’s	PART
ajbmeb-75	56	30	and	and	CCONJ
ajbmeb-75	56	31	doctorate	doctorate	NOUN
ajbmeb-75	56	32	degrees	degree	NOUN
ajbmeb-75	56	33	in	in	ADP
ajbmeb-75	56	34	the	the	DET
ajbmeb-75	56	35	country	country	NOUN
ajbmeb-75	56	36	is	be	AUX
ajbmeb-75	56	37	limited	limit	VERB
ajbmeb-75	56	38	,	,	PUNCT
ajbmeb-75	56	39	which	which	PRON
ajbmeb-75	56	40	leads	lead	VERB
ajbmeb-75	56	41	to	to	ADP
ajbmeb-75	56	42	a	a	DET
ajbmeb-75	56	43	shortage	shortage	NOUN
ajbmeb-75	56	44	of	of	ADP
ajbmeb-75	56	45	accounting	accounting	NOUN
ajbmeb-75	56	46	cadres	cadre	NOUN
ajbmeb-75	56	47	with	with	ADP
ajbmeb-75	56	48	sufficient	sufficient	ADJ
ajbmeb-75	56	49	scientific	scientific	ADJ
ajbmeb-75	56	50	qualifications	qualification	NOUN
ajbmeb-75	56	51	.	.	PUNCT
ajbmeb-75	57	1	american	american	ADJ
ajbmeb-75	57	2	journal	journal	PROPN
ajbmeb-75	57	3	of	of	ADP
ajbmeb-75	57	4	business	business	NOUN
ajbmeb-75	57	5	management	management	NOUN
ajbmeb-75	57	6	,	,	PUNCT
ajbmeb-75	57	7	economics	economic	NOUN
ajbmeb-75	57	8	and	and	CCONJ
ajbmeb-75	57	9	banking	banking	NOUN
ajbmeb-75	57	10	volume	volume	NOUN
ajbmeb-75	57	11	4	4	NUM
ajbmeb-75	57	12	,	,	PUNCT
ajbmeb-75	57	13	sep	sep	PROPN
ajbmeb-75	57	14	.	.	PROPN
ajbmeb-75	57	15	,	,	PUNCT
ajbmeb-75	57	16	2022	2022	NUM
ajbmeb-75	57	17	p	p	NOUN
ajbmeb-75	57	18	a	a	PRON
ajbmeb-75	57	19	g	g	NOUN
ajbmeb-75	57	20	e	e	NOUN
ajbmeb-75	57	21	|	|	ADV
ajbmeb-75	57	22	32	32	NUM
ajbmeb-75	57	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-75	57	24	5.the	5.the	DET
ajbmeb-75	57	25	lack	lack	NOUN
ajbmeb-75	57	26	of	of	ADP
ajbmeb-75	57	27	sufficient	sufficient	ADJ
ajbmeb-75	57	28	applied	apply	VERB
ajbmeb-75	57	29	fields	field	NOUN
ajbmeb-75	57	30	for	for	ADP
ajbmeb-75	57	31	accounting	accounting	NOUN
ajbmeb-75	57	32	education	education	NOUN
ajbmeb-75	57	33	during	during	ADP
ajbmeb-75	57	34	the	the	DET
ajbmeb-75	57	35	educational	educational	ADJ
ajbmeb-75	57	36	stages	stage	NOUN
ajbmeb-75	57	37	within	within	ADP
ajbmeb-75	57	38	educational	educational	ADJ
ajbmeb-75	57	39	institutions	institution	NOUN
ajbmeb-75	57	40	,	,	PUNCT
ajbmeb-75	57	41	which	which	PRON
ajbmeb-75	57	42	weakens	weaken	VERB
ajbmeb-75	57	43	the	the	DET
ajbmeb-75	57	44	role	role	NOUN
ajbmeb-75	57	45	of	of	ADP
ajbmeb-75	57	46	the	the	DET
ajbmeb-75	57	47	accountant	accountant	NOUN
ajbmeb-75	57	48	in	in	ADP
ajbmeb-75	57	49	keeping	keep	VERB
ajbmeb-75	57	50	pace	pace	NOUN
ajbmeb-75	57	51	with	with	ADP
ajbmeb-75	57	52	the	the	DET
ajbmeb-75	57	53	developments	development	NOUN
ajbmeb-75	57	54	of	of	ADP
ajbmeb-75	57	55	the	the	DET
ajbmeb-75	57	56	labor	labor	NOUN
ajbmeb-75	57	57	market	market	NOUN
ajbmeb-75	57	58	and	and	CCONJ
ajbmeb-75	57	59	meeting	meet	VERB
ajbmeb-75	57	60	all	all	DET
ajbmeb-75	57	61	its	its	PRON
ajbmeb-75	57	62	requirements	requirement	NOUN
ajbmeb-75	57	63	due	due	ADP
ajbmeb-75	57	64	to	to	ADP
ajbmeb-75	57	65	the	the	DET
ajbmeb-75	57	66	lack	lack	NOUN
ajbmeb-75	57	67	of	of	ADP
ajbmeb-75	57	68	professional	professional	ADJ
ajbmeb-75	57	69	and	and	CCONJ
ajbmeb-75	57	70	applied	applied	ADJ
ajbmeb-75	57	71	experience	experience	NOUN
ajbmeb-75	57	72	.	.	PUNCT
ajbmeb-75	58	1	6.lack	6.lack	NUM
ajbmeb-75	58	2	of	of	ADP
ajbmeb-75	58	3	use	use	NOUN
ajbmeb-75	58	4	of	of	ADP
ajbmeb-75	58	5	modern	modern	ADJ
ajbmeb-75	58	6	methods	method	NOUN
ajbmeb-75	58	7	of	of	ADP
ajbmeb-75	58	8	teaching	teaching	NOUN
ajbmeb-75	58	9	and	and	CCONJ
ajbmeb-75	58	10	accounting	accounting	NOUN
ajbmeb-75	58	11	training	training	NOUN
ajbmeb-75	58	12	within	within	ADP
ajbmeb-75	58	13	educational	educational	ADJ
ajbmeb-75	58	14	institutions	institution	NOUN
ajbmeb-75	58	15	that	that	PRON
ajbmeb-75	58	16	enable	enable	VERB
ajbmeb-75	58	17	the	the	DET
ajbmeb-75	58	18	accountant	accountant	NOUN
ajbmeb-75	58	19	to	to	PART
ajbmeb-75	58	20	study	study	VERB
ajbmeb-75	58	21	and	and	CCONJ
ajbmeb-75	58	22	understand	understand	VERB
ajbmeb-75	58	23	accounting	account	VERB
ajbmeb-75	58	24	better	well	ADV
ajbmeb-75	58	25	.	.	PUNCT
ajbmeb-75	59	1	7.the	7.the	DET
ajbmeb-75	59	2	lack	lack	NOUN
ajbmeb-75	59	3	of	of	ADP
ajbmeb-75	59	4	training	training	NOUN
ajbmeb-75	59	5	and	and	CCONJ
ajbmeb-75	59	6	development	development	NOUN
ajbmeb-75	59	7	courses	course	NOUN
ajbmeb-75	59	8	for	for	ADP
ajbmeb-75	59	9	workers	worker	NOUN
ajbmeb-75	59	10	in	in	ADP
ajbmeb-75	59	11	the	the	DET
ajbmeb-75	59	12	accounting	accounting	NOUN
ajbmeb-75	59	13	field	field	NOUN
ajbmeb-75	59	14	,	,	PUNCT
ajbmeb-75	59	15	which	which	PRON
ajbmeb-75	59	16	leads	lead	VERB
ajbmeb-75	59	17	to	to	ADP
ajbmeb-75	59	18	a	a	DET
ajbmeb-75	59	19	failure	failure	NOUN
ajbmeb-75	59	20	to	to	PART
ajbmeb-75	59	21	keep	keep	VERB
ajbmeb-75	59	22	pace	pace	NOUN
ajbmeb-75	59	23	with	with	ADP
ajbmeb-75	59	24	the	the	DET
ajbmeb-75	59	25	developments	development	NOUN
ajbmeb-75	59	26	issued	issue	VERB
ajbmeb-75	59	27	by	by	ADP
ajbmeb-75	59	28	the	the	DET
ajbmeb-75	59	29	competent	competent	ADJ
ajbmeb-75	59	30	international	international	ADJ
ajbmeb-75	59	31	professional	professional	ADJ
ajbmeb-75	59	32	accounting	accounting	NOUN
ajbmeb-75	59	33	institutions	institution	NOUN
ajbmeb-75	59	34	.	.	PUNCT
ajbmeb-75	60	1	8.the	8.the	DET
ajbmeb-75	60	2	current	current	ADJ
ajbmeb-75	60	3	labor	labor	NOUN
ajbmeb-75	60	4	market	market	NOUN
ajbmeb-75	60	5	,	,	PUNCT
ajbmeb-75	60	6	in	in	ADP
ajbmeb-75	60	7	its	its	PRON
ajbmeb-75	60	8	public	public	ADJ
ajbmeb-75	60	9	and	and	CCONJ
ajbmeb-75	60	10	private	private	ADJ
ajbmeb-75	60	11	sectors	sector	NOUN
ajbmeb-75	60	12	,	,	PUNCT
ajbmeb-75	60	13	is	be	AUX
ajbmeb-75	60	14	limited	limit	VERB
ajbmeb-75	60	15	to	to	ADP
ajbmeb-75	60	16	the	the	DET
ajbmeb-75	60	17	application	application	NOUN
ajbmeb-75	60	18	of	of	ADP
ajbmeb-75	60	19	only	only	ADV
ajbmeb-75	60	20	two	two	NUM
ajbmeb-75	60	21	types	type	NOUN
ajbmeb-75	60	22	of	of	ADP
ajbmeb-75	60	23	accounting	accounting	NOUN
ajbmeb-75	60	24	(	(	PUNCT
ajbmeb-75	60	25	governmental	governmental	ADJ
ajbmeb-75	60	26	accounting	accounting	NOUN
ajbmeb-75	60	27	and	and	CCONJ
ajbmeb-75	60	28	the	the	DET
ajbmeb-75	60	29	unified	unified	ADJ
ajbmeb-75	60	30	accounting	accounting	NOUN
ajbmeb-75	60	31	system	system	NOUN
ajbmeb-75	60	32	)	)	PUNCT
ajbmeb-75	60	33	.	.	PUNCT
ajbmeb-75	61	1	the	the	DET
ajbmeb-75	61	2	researcher	researcher	NOUN
ajbmeb-75	61	3	believes	believe	VERB
ajbmeb-75	61	4	that	that	SCONJ
ajbmeb-75	61	5	accounting	accounting	NOUN
ajbmeb-75	61	6	education	education	NOUN
ajbmeb-75	61	7	in	in	ADP
ajbmeb-75	61	8	educational	educational	ADJ
ajbmeb-75	61	9	institutions	institution	NOUN
ajbmeb-75	61	10	should	should	AUX
ajbmeb-75	61	11	include	include	VERB
ajbmeb-75	61	12	multiple	multiple	ADJ
ajbmeb-75	61	13	aspects	aspect	NOUN
ajbmeb-75	61	14	from	from	ADP
ajbmeb-75	61	15	an	an	DET
ajbmeb-75	61	16	academic	academic	ADJ
ajbmeb-75	61	17	,	,	PUNCT
ajbmeb-75	61	18	professional	professional	ADJ
ajbmeb-75	61	19	and	and	CCONJ
ajbmeb-75	61	20	ethical	ethical	ADJ
ajbmeb-75	61	21	point	point	NOUN
ajbmeb-75	61	22	of	of	ADP
ajbmeb-75	61	23	view	view	NOUN
ajbmeb-75	61	24	,	,	PUNCT
ajbmeb-75	61	25	and	and	CCONJ
ajbmeb-75	61	26	academic	academic	ADJ
ajbmeb-75	61	27	theoretical	theoretical	ADJ
ajbmeb-75	61	28	courses	course	NOUN
ajbmeb-75	61	29	should	should	AUX
ajbmeb-75	61	30	be	be	AUX
ajbmeb-75	61	31	linked	link	VERB
ajbmeb-75	61	32	to	to	ADP
ajbmeb-75	61	33	practical	practical	ADJ
ajbmeb-75	61	34	applied	apply	VERB
ajbmeb-75	61	35	courses	course	NOUN
ajbmeb-75	61	36	,	,	PUNCT
ajbmeb-75	61	37	and	and	CCONJ
ajbmeb-75	61	38	thus	thus	ADV
ajbmeb-75	61	39	professional	professional	ADJ
ajbmeb-75	61	40	and	and	CCONJ
ajbmeb-75	61	41	ethical	ethical	ADJ
ajbmeb-75	61	42	practices	practice	NOUN
ajbmeb-75	61	43	of	of	ADP
ajbmeb-75	61	44	the	the	DET
ajbmeb-75	61	45	profession	profession	NOUN
ajbmeb-75	61	46	can	can	AUX
ajbmeb-75	61	47	be	be	AUX
ajbmeb-75	61	48	achieved	achieve	VERB
ajbmeb-75	61	49	through	through	ADP
ajbmeb-75	61	50	the	the	DET
ajbmeb-75	61	51	following	following	NOUN
ajbmeb-75	61	52	:	:	PUNCT
ajbmeb-75	61	53	1.linking	1.linking	NUM
ajbmeb-75	61	54	courses	course	NOUN
ajbmeb-75	61	55	in	in	ADP
ajbmeb-75	61	56	accounting	accounting	NOUN
ajbmeb-75	61	57	education	education	NOUN
ajbmeb-75	61	58	programs	program	NOUN
ajbmeb-75	61	59	to	to	ADP
ajbmeb-75	61	60	social	social	ADJ
ajbmeb-75	61	61	and	and	CCONJ
ajbmeb-75	61	62	islamic	islamic	ADJ
ajbmeb-75	61	63	values	value	NOUN
ajbmeb-75	61	64	and	and	CCONJ
ajbmeb-75	61	65	beliefs	belief	NOUN
ajbmeb-75	61	66	.	.	PUNCT
ajbmeb-75	62	1	2.linking	2.linking	NUM
ajbmeb-75	62	2	courses	course	NOUN
ajbmeb-75	62	3	in	in	ADP
ajbmeb-75	62	4	accounting	accounting	NOUN
ajbmeb-75	62	5	programs	program	NOUN
ajbmeb-75	62	6	to	to	ADP
ajbmeb-75	62	7	the	the	DET
ajbmeb-75	62	8	professional	professional	ADJ
ajbmeb-75	62	9	values	value	NOUN
ajbmeb-75	62	10	and	and	CCONJ
ajbmeb-75	62	11	practices	practice	NOUN
ajbmeb-75	62	12	of	of	ADP
ajbmeb-75	62	13	accounting	accounting	NOUN
ajbmeb-75	62	14	.	.	PUNCT
ajbmeb-75	63	1	3.strengthening	3.strengthene	VERB
ajbmeb-75	63	2	the	the	DET
ajbmeb-75	63	3	principle	principle	NOUN
ajbmeb-75	63	4	of	of	ADP
ajbmeb-75	63	5	confidentiality	confidentiality	NOUN
ajbmeb-75	63	6	and	and	CCONJ
ajbmeb-75	63	7	preserving	preserve	VERB
ajbmeb-75	63	8	the	the	DET
ajbmeb-75	63	9	rights	right	NOUN
ajbmeb-75	63	10	of	of	ADP
ajbmeb-75	63	11	others	other	NOUN
ajbmeb-75	63	12	in	in	ADP
ajbmeb-75	63	13	the	the	DET
ajbmeb-75	63	14	accounting	accounting	NOUN
ajbmeb-75	63	15	work	work	NOUN
ajbmeb-75	63	16	.	.	PUNCT
ajbmeb-75	64	1	4.attention	4.attention	NUM
ajbmeb-75	64	2	to	to	ADP
ajbmeb-75	64	3	the	the	DET
ajbmeb-75	64	4	principles	principle	NOUN
ajbmeb-75	64	5	of	of	ADP
ajbmeb-75	64	6	transparency	transparency	NOUN
ajbmeb-75	64	7	,	,	PUNCT
ajbmeb-75	64	8	objectivity	objectivity	NOUN
ajbmeb-75	64	9	,	,	PUNCT
ajbmeb-75	64	10	integrity	integrity	NOUN
ajbmeb-75	64	11	and	and	CCONJ
ajbmeb-75	64	12	independence	independence	NOUN
ajbmeb-75	64	13	.	.	PUNCT
ajbmeb-75	65	1	5.developing	5.developing	NUM
ajbmeb-75	65	2	students	student	NOUN
ajbmeb-75	65	3	’	'	PUNCT
ajbmeb-75	65	4	abilities	ability	NOUN
ajbmeb-75	65	5	in	in	ADP
ajbmeb-75	65	6	accounting	accounting	NOUN
ajbmeb-75	65	7	programs	program	NOUN
ajbmeb-75	65	8	,	,	PUNCT
ajbmeb-75	65	9	especially	especially	ADV
ajbmeb-75	65	10	accounting	accounting	NOUN
ajbmeb-75	65	11	standards	standard	NOUN
ajbmeb-75	65	12	related	relate	VERB
ajbmeb-75	65	13	to	to	ADP
ajbmeb-75	65	14	professional	professional	ADJ
ajbmeb-75	65	15	ethics	ethic	NOUN
ajbmeb-75	65	16	,	,	PUNCT
ajbmeb-75	65	17	laws	law	NOUN
ajbmeb-75	65	18	and	and	CCONJ
ajbmeb-75	65	19	decisions	decision	NOUN
ajbmeb-75	65	20	related	relate	VERB
ajbmeb-75	65	21	to	to	ADP
ajbmeb-75	65	22	this	this	DET
ajbmeb-75	65	23	profession	profession	NOUN
ajbmeb-75	65	24	.	.	PUNCT
ajbmeb-75	66	1	the	the	DET
ajbmeb-75	66	2	researcher	researcher	NOUN
ajbmeb-75	66	3	believes	believe	VERB
ajbmeb-75	66	4	that	that	SCONJ
ajbmeb-75	66	5	there	there	PRON
ajbmeb-75	66	6	are	be	VERB
ajbmeb-75	66	7	advantages	advantage	NOUN
ajbmeb-75	66	8	and	and	CCONJ
ajbmeb-75	66	9	disadvantages	disadvantage	NOUN
ajbmeb-75	66	10	in	in	ADP
ajbmeb-75	66	11	the	the	DET
ajbmeb-75	66	12	accounting	accounting	NOUN
ajbmeb-75	66	13	programs	program	NOUN
ajbmeb-75	66	14	currently	currently	ADV
ajbmeb-75	66	15	applied	apply	VERB
ajbmeb-75	66	16	in	in	ADP
ajbmeb-75	66	17	educational	educational	ADJ
ajbmeb-75	66	18	institutions	institution	NOUN
ajbmeb-75	66	19	through	through	ADP
ajbmeb-75	66	20	his	his	PRON
ajbmeb-75	66	21	review	review	NOUN
ajbmeb-75	66	22	of	of	ADP
ajbmeb-75	66	23	them	they	PRON
ajbmeb-75	66	24	according	accord	VERB
ajbmeb-75	66	25	to	to	ADP
ajbmeb-75	66	26	his	his	PRON
ajbmeb-75	66	27	practice	practice	NOUN
ajbmeb-75	66	28	of	of	ADP
ajbmeb-75	66	29	academic	academic	ADJ
ajbmeb-75	66	30	work	work	NOUN
ajbmeb-75	66	31	in	in	ADP
ajbmeb-75	66	32	teaching	teach	VERB
ajbmeb-75	66	33	various	various	ADJ
ajbmeb-75	66	34	accounting	accounting	NOUN
ajbmeb-75	66	35	and	and	CCONJ
ajbmeb-75	66	36	auditing	auditing	NOUN
ajbmeb-75	66	37	courses	course	NOUN
ajbmeb-75	66	38	and	and	CCONJ
ajbmeb-75	66	39	subjects	subject	NOUN
ajbmeb-75	66	40	that	that	PRON
ajbmeb-75	66	41	can	can	AUX
ajbmeb-75	66	42	be	be	AUX
ajbmeb-75	66	43	identified	identify	VERB
ajbmeb-75	66	44	as	as	SCONJ
ajbmeb-75	66	45	follows	follow	VERB
ajbmeb-75	66	46	:	:	PUNCT
ajbmeb-75	66	47	1.diversity	1.diversity	NUM
ajbmeb-75	66	48	of	of	ADP
ajbmeb-75	66	49	academic	academic	ADJ
ajbmeb-75	66	50	courses	course	NOUN
ajbmeb-75	66	51	in	in	ADP
ajbmeb-75	66	52	the	the	DET
ajbmeb-75	66	53	accounting	accounting	NOUN
ajbmeb-75	66	54	major	major	NOUN
ajbmeb-75	66	55	in	in	ADP
ajbmeb-75	66	56	line	line	NOUN
ajbmeb-75	66	57	with	with	ADP
ajbmeb-75	66	58	the	the	DET
ajbmeb-75	66	59	diversity	diversity	NOUN
ajbmeb-75	66	60	and	and	CCONJ
ajbmeb-75	66	61	diversity	diversity	NOUN
ajbmeb-75	66	62	of	of	ADP
ajbmeb-75	66	63	work	work	NOUN
ajbmeb-75	66	64	and	and	CCONJ
ajbmeb-75	66	65	financial	financial	ADJ
ajbmeb-75	66	66	and	and	CCONJ
ajbmeb-75	66	67	accounting	accounting	NOUN
ajbmeb-75	66	68	activities	activity	NOUN
ajbmeb-75	66	69	in	in	ADP
ajbmeb-75	66	70	the	the	DET
ajbmeb-75	66	71	labor	labor	NOUN
ajbmeb-75	66	72	market	market	NOUN
ajbmeb-75	66	73	and	and	CCONJ
ajbmeb-75	66	74	thus	thus	ADV
ajbmeb-75	66	75	its	its	PRON
ajbmeb-75	66	76	reflection	reflection	NOUN
ajbmeb-75	66	77	on	on	ADP
ajbmeb-75	66	78	the	the	DET
ajbmeb-75	66	79	promotion	promotion	NOUN
ajbmeb-75	66	80	of	of	ADP
ajbmeb-75	66	81	professional	professional	ADJ
ajbmeb-75	66	82	and	and	CCONJ
ajbmeb-75	66	83	ethical	ethical	ADJ
ajbmeb-75	66	84	practices	practice	NOUN
ajbmeb-75	66	85	.	.	PUNCT
ajbmeb-75	67	1	2.working	2.working	NUM
ajbmeb-75	67	2	in	in	ADP
ajbmeb-75	67	3	the	the	DET
ajbmeb-75	67	4	hours	hour	NOUN
ajbmeb-75	67	5	and	and	CCONJ
ajbmeb-75	67	6	teaching	teaching	NOUN
ajbmeb-75	67	7	units	unit	NOUN
ajbmeb-75	67	8	system	system	NOUN
ajbmeb-75	67	9	for	for	ADP
ajbmeb-75	67	10	each	each	DET
ajbmeb-75	67	11	course	course	NOUN
ajbmeb-75	67	12	.	.	PUNCT
ajbmeb-75	68	1	3.the	3.the	DET
ajbmeb-75	68	2	presence	presence	NOUN
ajbmeb-75	68	3	of	of	ADP
ajbmeb-75	68	4	scientific	scientific	ADJ
ajbmeb-75	68	5	cadres	cadre	NOUN
ajbmeb-75	68	6	with	with	ADP
ajbmeb-75	68	7	appropriate	appropriate	ADJ
ajbmeb-75	68	8	qualifications	qualification	NOUN
ajbmeb-75	68	9	in	in	ADP
ajbmeb-75	68	10	the	the	DET
ajbmeb-75	68	11	accounting	accounting	NOUN
ajbmeb-75	68	12	major	major	NOUN
ajbmeb-75	68	13	in	in	ADP
ajbmeb-75	68	14	educational	educational	ADJ
ajbmeb-75	68	15	institutions	institution	NOUN
ajbmeb-75	68	16	in	in	ADP
ajbmeb-75	68	17	the	the	DET
ajbmeb-75	68	18	governorate	governorate	NOUN
ajbmeb-75	68	19	.	.	PUNCT
ajbmeb-75	69	1	4.reliance	4.reliance	NUM
ajbmeb-75	69	2	on	on	ADP
ajbmeb-75	69	3	arab	arab	ADJ
ajbmeb-75	69	4	and	and	CCONJ
ajbmeb-75	69	5	foreign	foreign	ADJ
ajbmeb-75	69	6	sources	source	NOUN
ajbmeb-75	69	7	in	in	ADP
ajbmeb-75	69	8	teaching	teach	VERB
ajbmeb-75	69	9	accounting	accounting	NOUN
ajbmeb-75	69	10	subjects	subject	NOUN
ajbmeb-75	69	11	.	.	PUNCT
ajbmeb-75	70	1	as	as	ADP
ajbmeb-75	70	2	for	for	ADP
ajbmeb-75	70	3	the	the	DET
ajbmeb-75	70	4	defects	defect	NOUN
ajbmeb-75	70	5	in	in	ADP
ajbmeb-75	70	6	accounting	accounting	NOUN
ajbmeb-75	70	7	education	education	NOUN
ajbmeb-75	70	8	,	,	PUNCT
ajbmeb-75	70	9	they	they	PRON
ajbmeb-75	70	10	can	can	AUX
ajbmeb-75	70	11	be	be	AUX
ajbmeb-75	70	12	identified	identify	VERB
ajbmeb-75	70	13	as	as	ADP
ajbmeb-75	70	14	follows	follow	VERB
ajbmeb-75	70	15	:	:	PUNCT
ajbmeb-75	70	16	1.low	1.low	NUM
ajbmeb-75	70	17	admission	admission	NOUN
ajbmeb-75	70	18	scores	score	NOUN
ajbmeb-75	70	19	in	in	ADP
ajbmeb-75	70	20	accounting	accounting	NOUN
ajbmeb-75	70	21	and	and	CCONJ
ajbmeb-75	70	22	finance	finance	NOUN
ajbmeb-75	70	23	majors	major	NOUN
ajbmeb-75	70	24	.	.	PUNCT
ajbmeb-75	71	1	2.pay	2.pay	NUM
ajbmeb-75	71	2	attention	attention	NOUN
ajbmeb-75	71	3	to	to	ADP
ajbmeb-75	71	4	the	the	DET
ajbmeb-75	71	5	number	number	NOUN
ajbmeb-75	71	6	of	of	ADP
ajbmeb-75	71	7	courses	course	NOUN
ajbmeb-75	71	8	at	at	ADP
ajbmeb-75	71	9	the	the	DET
ajbmeb-75	71	10	expense	expense	NOUN
ajbmeb-75	71	11	of	of	ADP
ajbmeb-75	71	12	type	type	NOUN
ajbmeb-75	71	13	.	.	PUNCT
ajbmeb-75	72	1	3.not	3.not	ADV
ajbmeb-75	72	2	constantly	constantly	ADV
ajbmeb-75	72	3	updating	update	VERB
ajbmeb-75	72	4	the	the	DET
ajbmeb-75	72	5	courses	course	NOUN
ajbmeb-75	72	6	.	.	PUNCT
ajbmeb-75	73	1	4.accounting	4.accounting	NUM
ajbmeb-75	73	2	training	training	NOUN
ajbmeb-75	73	3	is	be	AUX
ajbmeb-75	73	4	weak	weak	ADJ
ajbmeb-75	73	5	and	and	CCONJ
ajbmeb-75	73	6	limited	limit	VERB
ajbmeb-75	73	7	to	to	ADP
ajbmeb-75	73	8	some	some	DET
ajbmeb-75	73	9	government	government	NOUN
ajbmeb-75	73	10	institutions	institution	NOUN
ajbmeb-75	73	11	in	in	ADP
ajbmeb-75	73	12	the	the	DET
ajbmeb-75	73	13	governorate	governorate	NOUN
ajbmeb-75	73	14	without	without	ADP
ajbmeb-75	73	15	diversifying	diversify	VERB
ajbmeb-75	73	16	it	it	PRON
ajbmeb-75	73	17	in	in	ADP
ajbmeb-75	73	18	various	various	ADJ
ajbmeb-75	73	19	accounting	accounting	NOUN
ajbmeb-75	73	20	activities	activity	NOUN
ajbmeb-75	73	21	.	.	PUNCT
ajbmeb-75	74	1	5.short	5.short	NUM
ajbmeb-75	74	2	field	field	NOUN
ajbmeb-75	74	3	training	training	NOUN
ajbmeb-75	74	4	period	period	NOUN
ajbmeb-75	74	5	.	.	PUNCT
ajbmeb-75	75	1	the	the	DET
ajbmeb-75	75	2	third	third	ADJ
ajbmeb-75	75	3	axis	axis	NOUN
ajbmeb-75	75	4	:	:	PUNCT
ajbmeb-75	75	5	practical	practical	ADJ
ajbmeb-75	75	6	framework	framework	NOUN
ajbmeb-75	75	7	for	for	ADP
ajbmeb-75	75	8	the	the	DET
ajbmeb-75	75	9	study	study	NOUN
ajbmeb-75	75	10	:	:	PUNCT
ajbmeb-75	75	11	first	first	ADV
ajbmeb-75	75	12	,	,	PUNCT
ajbmeb-75	75	13	the	the	DET
ajbmeb-75	75	14	study	study	NOUN
ajbmeb-75	75	15	population	population	NOUN
ajbmeb-75	75	16	and	and	CCONJ
ajbmeb-75	75	17	sample	sample	NOUN
ajbmeb-75	75	18	:	:	PUNCT
ajbmeb-75	75	19	the	the	DET
ajbmeb-75	75	20	study	study	NOUN
ajbmeb-75	75	21	population	population	NOUN
ajbmeb-75	75	22	included	include	VERB
ajbmeb-75	75	23	most	most	ADJ
ajbmeb-75	75	24	of	of	ADP
ajbmeb-75	75	25	the	the	DET
ajbmeb-75	75	26	faculty	faculty	NOUN
ajbmeb-75	75	27	members	member	NOUN
ajbmeb-75	75	28	working	work	VERB
ajbmeb-75	75	29	in	in	ADP
ajbmeb-75	75	30	faculties	faculty	NOUN
ajbmeb-75	75	31	of	of	ADP
ajbmeb-75	75	32	administration	administration	NOUN
ajbmeb-75	75	33	and	and	CCONJ
ajbmeb-75	75	34	economics	economic	NOUN
ajbmeb-75	75	35	,	,	PUNCT
ajbmeb-75	75	36	colleges	college	NOUN
ajbmeb-75	75	37	and	and	CCONJ
ajbmeb-75	75	38	technical	technical	ADJ
ajbmeb-75	75	39	institutes	institute	NOUN
ajbmeb-75	75	40	in	in	ADP
ajbmeb-75	75	41	higher	high	ADJ
ajbmeb-75	75	42	education	education	NOUN
ajbmeb-75	75	43	institutions	institution	NOUN
ajbmeb-75	75	44	operating	operate	VERB
ajbmeb-75	75	45	in	in	ADP
ajbmeb-75	75	46	thi	thi	AUX
ajbmeb-75	75	47	qar	qar	PROPN
ajbmeb-75	75	48	american	american	PROPN
ajbmeb-75	75	49	journal	journal	PROPN
ajbmeb-75	75	50	of	of	ADP
ajbmeb-75	75	51	business	business	NOUN
ajbmeb-75	75	52	management	management	NOUN
ajbmeb-75	75	53	,	,	PUNCT
ajbmeb-75	75	54	economics	economic	NOUN
ajbmeb-75	75	55	and	and	CCONJ
ajbmeb-75	75	56	banking	banking	NOUN
ajbmeb-75	75	57	volume	volume	NOUN
ajbmeb-75	75	58	4	4	NUM
ajbmeb-75	75	59	,	,	PUNCT
ajbmeb-75	75	60	sep	sep	PROPN
ajbmeb-75	75	61	.	.	PROPN
ajbmeb-75	75	62	,	,	PUNCT
ajbmeb-75	75	63	2022	2022	NUM
ajbmeb-75	75	64	p	p	NOUN
ajbmeb-75	75	65	a	a	DET
ajbmeb-75	75	66	g	g	NOUN
ajbmeb-75	75	67	e	e	NOUN
ajbmeb-75	75	68	|	|	ADV
ajbmeb-75	75	69	33	33	NUM
ajbmeb-75	75	70	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-75	75	71	governorate	governorate	NOUN
ajbmeb-75	75	72	working	work	VERB
ajbmeb-75	75	73	in	in	ADP
ajbmeb-75	75	74	four	four	NUM
ajbmeb-75	75	75	institutions	institution	NOUN
ajbmeb-75	75	76	(	(	PUNCT
ajbmeb-75	75	77	thi	thi	PART
ajbmeb-75	75	78	qar	qar	PROPN
ajbmeb-75	75	79	university	university	PROPN
ajbmeb-75	75	80	,	,	PUNCT
ajbmeb-75	75	81	sumer	sumer	PROPN
ajbmeb-75	75	82	university	university	PROPN
ajbmeb-75	75	83	,	,	PUNCT
ajbmeb-75	75	84	southern	southern	PROPN
ajbmeb-75	75	85	technical	technical	PROPN
ajbmeb-75	75	86	college	college	PROPN
ajbmeb-75	75	87	and	and	CCONJ
ajbmeb-75	75	88	technical	technical	PROPN
ajbmeb-75	75	89	institute	institute	PROPN
ajbmeb-75	75	90	in	in	ADP
ajbmeb-75	75	91	nasiriyah	nasiriyah	PROPN
ajbmeb-75	75	92	)	)	PUNCT
ajbmeb-75	75	93	,	,	PUNCT
ajbmeb-75	75	94	and	and	CCONJ
ajbmeb-75	75	95	their	their	PRON
ajbmeb-75	75	96	number	number	NOUN
ajbmeb-75	75	97	is	be	AUX
ajbmeb-75	75	98	(	(	PUNCT
ajbmeb-75	75	99	36	36	NUM
ajbmeb-75	75	100	)	)	PUNCT
ajbmeb-75	75	101	members	member	NOUN
ajbmeb-75	75	102	.	.	PUNCT
ajbmeb-75	76	1	second	second	ADV
ajbmeb-75	76	2	:	:	PUNCT
ajbmeb-75	76	3	study	study	NOUN
ajbmeb-75	76	4	tools	tool	NOUN
ajbmeb-75	76	5	:	:	PUNCT
ajbmeb-75	76	6	the	the	DET
ajbmeb-75	76	7	researcher	researcher	NOUN
ajbmeb-75	76	8	reviewed	review	VERB
ajbmeb-75	76	9	some	some	PRON
ajbmeb-75	76	10	of	of	ADP
ajbmeb-75	76	11	the	the	DET
ajbmeb-75	76	12	literature	literature	NOUN
ajbmeb-75	76	13	related	relate	VERB
ajbmeb-75	76	14	to	to	ADP
ajbmeb-75	76	15	accounting	account	VERB
ajbmeb-75	76	16	education	education	NOUN
ajbmeb-75	76	17	and	and	CCONJ
ajbmeb-75	76	18	the	the	DET
ajbmeb-75	76	19	most	most	ADV
ajbmeb-75	76	20	important	important	ADJ
ajbmeb-75	76	21	elements	element	NOUN
ajbmeb-75	76	22	of	of	ADP
ajbmeb-75	76	23	accounting	accounting	NOUN
ajbmeb-75	76	24	courses	course	NOUN
ajbmeb-75	76	25	.	.	PUNCT
ajbmeb-75	77	1	a	a	DET
ajbmeb-75	77	2	questionnaire	questionnaire	NOUN
ajbmeb-75	77	3	was	be	AUX
ajbmeb-75	77	4	formulated	formulate	VERB
ajbmeb-75	77	5	,	,	PUNCT
ajbmeb-75	77	6	which	which	PRON
ajbmeb-75	77	7	was	be	AUX
ajbmeb-75	77	8	divided	divide	VERB
ajbmeb-75	77	9	into	into	ADP
ajbmeb-75	77	10	two	two	NUM
ajbmeb-75	77	11	parts	part	NOUN
ajbmeb-75	77	12	:	:	PUNCT
ajbmeb-75	77	13	the	the	DET
ajbmeb-75	77	14	first	first	ADJ
ajbmeb-75	77	15	section	section	NOUN
ajbmeb-75	77	16	:	:	PUNCT
ajbmeb-75	77	17	includes	include	VERB
ajbmeb-75	77	18	the	the	DET
ajbmeb-75	77	19	personal	personal	ADJ
ajbmeb-75	77	20	data	datum	NOUN
ajbmeb-75	77	21	of	of	ADP
ajbmeb-75	77	22	the	the	DET
ajbmeb-75	77	23	study	study	NOUN
ajbmeb-75	77	24	sample	sample	NOUN
ajbmeb-75	77	25	,	,	PUNCT
ajbmeb-75	77	26	such	such	ADJ
ajbmeb-75	77	27	as	as	ADP
ajbmeb-75	77	28	gender	gender	NOUN
ajbmeb-75	77	29	,	,	PUNCT
ajbmeb-75	77	30	university	university	NOUN
ajbmeb-75	77	31	,	,	PUNCT
ajbmeb-75	77	32	educational	educational	ADJ
ajbmeb-75	77	33	qualification	qualification	NOUN
ajbmeb-75	77	34	,	,	PUNCT
ajbmeb-75	77	35	years	year	NOUN
ajbmeb-75	77	36	of	of	ADP
ajbmeb-75	77	37	experience	experience	NOUN
ajbmeb-75	77	38	.	.	PUNCT
ajbmeb-75	78	1	the	the	DET
ajbmeb-75	78	2	second	second	ADJ
ajbmeb-75	78	3	section	section	NOUN
ajbmeb-75	78	4	:	:	PUNCT
ajbmeb-75	78	5	includes	include	VERB
ajbmeb-75	78	6	data	datum	NOUN
ajbmeb-75	78	7	on	on	ADP
ajbmeb-75	78	8	independent	independent	ADJ
ajbmeb-75	78	9	variables	variable	NOUN
ajbmeb-75	78	10	and	and	CCONJ
ajbmeb-75	78	11	consists	consist	VERB
ajbmeb-75	78	12	of	of	ADP
ajbmeb-75	78	13	(	(	PUNCT
ajbmeb-75	78	14	26	26	NUM
ajbmeb-75	78	15	)	)	PUNCT
ajbmeb-75	78	16	paragraphs	paragraph	NOUN
ajbmeb-75	78	17	,	,	PUNCT
ajbmeb-75	78	18	which	which	PRON
ajbmeb-75	78	19	are	be	AUX
ajbmeb-75	78	20	divided	divide	VERB
ajbmeb-75	78	21	into	into	ADP
ajbmeb-75	78	22	the	the	DET
ajbmeb-75	78	23	following	follow	VERB
ajbmeb-75	78	24	axes	axis	NOUN
ajbmeb-75	78	25	:	:	PUNCT
ajbmeb-75	78	26	first	first	ADJ
ajbmeb-75	78	27	axis	axis	NOUN
ajbmeb-75	78	28	:	:	PUNCT
ajbmeb-75	78	29	the	the	DET
ajbmeb-75	78	30	role	role	NOUN
ajbmeb-75	78	31	of	of	ADP
ajbmeb-75	78	32	accounting	account	VERB
ajbmeb-75	78	33	academic	academic	ADJ
ajbmeb-75	78	34	qualification	qualification	NOUN
ajbmeb-75	78	35	in	in	ADP
ajbmeb-75	78	36	educational	educational	ADJ
ajbmeb-75	78	37	institutions	institution	NOUN
ajbmeb-75	78	38	,	,	PUNCT
ajbmeb-75	78	39	consisting	consist	VERB
ajbmeb-75	78	40	of	of	ADP
ajbmeb-75	78	41	(	(	PUNCT
ajbmeb-75	78	42	10	10	NUM
ajbmeb-75	78	43	)	)	PUNCT
ajbmeb-75	78	44	paragraphs	paragraph	NOUN
ajbmeb-75	78	45	.	.	PUNCT
ajbmeb-75	79	1	second	second	ADJ
ajbmeb-75	79	2	axis	axis	NOUN
ajbmeb-75	79	3	:	:	PUNCT
ajbmeb-75	79	4	the	the	DET
ajbmeb-75	79	5	role	role	NOUN
ajbmeb-75	79	6	of	of	ADP
ajbmeb-75	79	7	practical	practical	ADJ
ajbmeb-75	79	8	accounting	accounting	NOUN
ajbmeb-75	79	9	qualification	qualification	NOUN
ajbmeb-75	79	10	in	in	ADP
ajbmeb-75	79	11	educational	educational	ADJ
ajbmeb-75	79	12	institutions	institution	NOUN
ajbmeb-75	79	13	,	,	PUNCT
ajbmeb-75	79	14	consisting	consist	VERB
ajbmeb-75	79	15	of	of	ADP
ajbmeb-75	79	16	(	(	PUNCT
ajbmeb-75	79	17	7	7	X
ajbmeb-75	79	18	)	)	PUNCT
ajbmeb-75	79	19	paragraphs	paragraph	NOUN
ajbmeb-75	79	20	.	.	PUNCT
ajbmeb-75	80	1	third	third	ADJ
ajbmeb-75	80	2	axis	axis	NOUN
ajbmeb-75	81	1	:	:	PUNCT
ajbmeb-75	81	2	the	the	DET
ajbmeb-75	81	3	obstacles	obstacle	NOUN
ajbmeb-75	81	4	facing	face	VERB
ajbmeb-75	81	5	accounting	accounting	NOUN
ajbmeb-75	81	6	education	education	NOUN
ajbmeb-75	81	7	in	in	ADP
ajbmeb-75	81	8	educational	educational	ADJ
ajbmeb-75	81	9	institutions	institution	NOUN
ajbmeb-75	81	10	that	that	PRON
ajbmeb-75	81	11	limit	limit	VERB
ajbmeb-75	81	12	the	the	DET
ajbmeb-75	81	13	promotion	promotion	NOUN
ajbmeb-75	81	14	of	of	ADP
ajbmeb-75	81	15	professional	professional	ADJ
ajbmeb-75	81	16	and	and	CCONJ
ajbmeb-75	81	17	ethical	ethical	ADJ
ajbmeb-75	81	18	practices	practice	NOUN
ajbmeb-75	81	19	of	of	ADP
ajbmeb-75	81	20	the	the	DET
ajbmeb-75	81	21	accounting	accounting	NOUN
ajbmeb-75	81	22	profession	profession	NOUN
ajbmeb-75	81	23	,	,	PUNCT
ajbmeb-75	81	24	consists	consist	VERB
ajbmeb-75	81	25	of	of	ADP
ajbmeb-75	81	26	(	(	PUNCT
ajbmeb-75	81	27	9	9	X
ajbmeb-75	81	28	)	)	PUNCT
ajbmeb-75	81	29	paragraphs	paragraph	NOUN
ajbmeb-75	81	30	.	.	PUNCT
ajbmeb-75	82	1	the	the	DET
ajbmeb-75	82	2	third	third	ADJ
ajbmeb-75	82	3	section	section	NOUN
ajbmeb-75	82	4	:	:	PUNCT
ajbmeb-75	82	5	includes	include	VERB
ajbmeb-75	82	6	the	the	DET
ajbmeb-75	82	7	data	datum	NOUN
ajbmeb-75	82	8	on	on	ADP
ajbmeb-75	82	9	the	the	DET
ajbmeb-75	82	10	variables	variable	NOUN
ajbmeb-75	82	11	related	relate	VERB
ajbmeb-75	82	12	to	to	ADP
ajbmeb-75	82	13	the	the	DET
ajbmeb-75	82	14	promotion	promotion	NOUN
ajbmeb-75	82	15	of	of	ADP
ajbmeb-75	82	16	professional	professional	ADJ
ajbmeb-75	82	17	and	and	CCONJ
ajbmeb-75	82	18	ethical	ethical	ADJ
ajbmeb-75	82	19	practices	practice	NOUN
ajbmeb-75	82	20	of	of	ADP
ajbmeb-75	82	21	the	the	DET
ajbmeb-75	82	22	accounting	accounting	NOUN
ajbmeb-75	82	23	profession	profession	NOUN
ajbmeb-75	82	24	and	and	CCONJ
ajbmeb-75	82	25	consists	consist	VERB
ajbmeb-75	82	26	of	of	ADP
ajbmeb-75	82	27	(	(	PUNCT
ajbmeb-75	82	28	8)	8)	NUM
ajbmeb-75	82	29	paragraphs	paragraph	NOUN
ajbmeb-75	82	30	.	.	PUNCT
ajbmeb-75	83	1	third	third	ADJ
ajbmeb-75	83	2	:	:	PUNCT
ajbmeb-75	83	3	statistical	statistical	ADJ
ajbmeb-75	83	4	methods	method	NOUN
ajbmeb-75	83	5	and	and	CCONJ
ajbmeb-75	83	6	treatments	treatment	NOUN
ajbmeb-75	83	7	:	:	PUNCT
ajbmeb-75	83	8	the	the	DET
ajbmeb-75	83	9	researcher	researcher	NOUN
ajbmeb-75	83	10	adopted	adopt	VERB
ajbmeb-75	83	11	the	the	DET
ajbmeb-75	83	12	questionnaire	questionnaire	NOUN
ajbmeb-75	83	13	method	method	NOUN
ajbmeb-75	83	14	as	as	ADP
ajbmeb-75	83	15	a	a	DET
ajbmeb-75	83	16	basic	basic	ADJ
ajbmeb-75	83	17	tool	tool	NOUN
ajbmeb-75	83	18	for	for	ADP
ajbmeb-75	83	19	collecting	collect	VERB
ajbmeb-75	83	20	data	datum	NOUN
ajbmeb-75	83	21	for	for	ADP
ajbmeb-75	83	22	the	the	DET
ajbmeb-75	83	23	study	study	NOUN
ajbmeb-75	83	24	related	relate	VERB
ajbmeb-75	83	25	to	to	ADP
ajbmeb-75	83	26	accounting	account	VERB
ajbmeb-75	83	27	education	education	NOUN
ajbmeb-75	83	28	in	in	ADP
ajbmeb-75	83	29	educational	educational	ADJ
ajbmeb-75	83	30	institutions	institution	NOUN
ajbmeb-75	83	31	and	and	CCONJ
ajbmeb-75	83	32	its	its	PRON
ajbmeb-75	83	33	role	role	NOUN
ajbmeb-75	83	34	in	in	ADP
ajbmeb-75	83	35	promoting	promote	VERB
ajbmeb-75	83	36	professional	professional	ADJ
ajbmeb-75	83	37	and	and	CCONJ
ajbmeb-75	83	38	ethical	ethical	ADJ
ajbmeb-75	83	39	practices	practice	NOUN
ajbmeb-75	83	40	of	of	ADP
ajbmeb-75	83	41	the	the	DET
ajbmeb-75	83	42	accounting	accounting	NOUN
ajbmeb-75	83	43	profession	profession	NOUN
ajbmeb-75	83	44	.	.	PUNCT
ajbmeb-75	84	1	the	the	DET
ajbmeb-75	84	2	data	datum	NOUN
ajbmeb-75	84	3	was	be	AUX
ajbmeb-75	84	4	unloaded	unload	VERB
ajbmeb-75	84	5	and	and	CCONJ
ajbmeb-75	84	6	encoded	encode	VERB
ajbmeb-75	84	7	in	in	ADP
ajbmeb-75	84	8	the	the	DET
ajbmeb-75	84	9	statistical	statistical	ADJ
ajbmeb-75	84	10	analysis	analysis	NOUN
ajbmeb-75	84	11	program	program	NOUN
ajbmeb-75	84	12	(	(	PUNCT
ajbmeb-75	84	13	spss	spss	PROPN
ajbmeb-75	84	14	)	)	PUNCT
ajbmeb-75	84	15	.	.	PUNCT
ajbmeb-75	85	1	1.frequencies	1.frequencies	NUM
ajbmeb-75	85	2	and	and	CCONJ
ajbmeb-75	85	3	percentages	percentage	NOUN
ajbmeb-75	85	4	.	.	PUNCT
ajbmeb-75	86	1	2.arithmetic	2.arithmetic	NUM
ajbmeb-75	86	2	mean	mean	NOUN
ajbmeb-75	86	3	and	and	CCONJ
ajbmeb-75	86	4	standard	standard	ADJ
ajbmeb-75	86	5	deviation	deviation	NOUN
ajbmeb-75	86	6	.	.	PUNCT
ajbmeb-75	87	1	3.correlation	3.correlation	NUM
ajbmeb-75	87	2	coefficients	coefficient	NOUN
ajbmeb-75	87	3	.	.	PUNCT
ajbmeb-75	88	1	the	the	DET
ajbmeb-75	88	2	data	datum	NOUN
ajbmeb-75	88	3	was	be	AUX
ajbmeb-75	88	4	corrected	correct	VERB
ajbmeb-75	88	5	and	and	CCONJ
ajbmeb-75	88	6	entered	enter	VERB
ajbmeb-75	88	7	into	into	ADP
ajbmeb-75	88	8	the	the	DET
ajbmeb-75	88	9	statistical	statistical	ADJ
ajbmeb-75	88	10	analysis	analysis	NOUN
ajbmeb-75	88	11	program	program	NOUN
ajbmeb-75	88	12	according	accord	VERB
ajbmeb-75	88	13	to	to	ADP
ajbmeb-75	88	14	the	the	DET
ajbmeb-75	88	15	following	follow	VERB
ajbmeb-75	88	16	correction	correction	NOUN
ajbmeb-75	88	17	key	key	NOUN
ajbmeb-75	88	18	.	.	PUNCT
ajbmeb-75	88	19	table	table	NOUN
ajbmeb-75	88	20	no	no	INTJ
ajbmeb-75	88	21	.	.	PUNCT
ajbmeb-75	89	1	(	(	PUNCT
ajbmeb-75	89	2	1	1	NUM
ajbmeb-75	89	3	(	(	PUNCT
ajbmeb-75	89	4	data	datum	NOUN
ajbmeb-75	89	5	entry	entry	NOUN
ajbmeb-75	89	6	method	method	NOUN
ajbmeb-75	89	7	and	and	CCONJ
ajbmeb-75	89	8	the	the	DET
ajbmeb-75	89	9	relative	relative	ADJ
ajbmeb-75	89	10	weight	weight	NOUN
ajbmeb-75	89	11	of	of	ADP
ajbmeb-75	89	12	the	the	DET
ajbmeb-75	89	13	coding	code	VERB
ajbmeb-75	89	14	very	very	ADV
ajbmeb-75	89	15	low	low	ADJ
ajbmeb-75	89	16	low	low	ADJ
ajbmeb-75	89	17	medium	medium	ADJ
ajbmeb-75	89	18	big	big	ADJ
ajbmeb-75	89	19	very	very	ADV
ajbmeb-75	89	20	large	large	ADJ
ajbmeb-75	89	21	degree	degree	NOUN
ajbmeb-75	89	22	of	of	ADP
ajbmeb-75	89	23	approval	approval	NOUN
ajbmeb-75	89	24	1	1	NUM
ajbmeb-75	89	25	2	2	NUM
ajbmeb-75	89	26	3	3	NUM
ajbmeb-75	89	27	4	4	NUM
ajbmeb-75	89	28	5	5	NUM
ajbmeb-75	89	29	coding	code	VERB
ajbmeb-75	89	30	fourth	fourth	ADJ
ajbmeb-75	89	31	:	:	PUNCT
ajbmeb-75	89	32	the	the	DET
ajbmeb-75	89	33	procedures	procedure	NOUN
ajbmeb-75	89	34	for	for	ADP
ajbmeb-75	89	35	validity	validity	NOUN
ajbmeb-75	89	36	of	of	ADP
ajbmeb-75	89	37	the	the	DET
ajbmeb-75	89	38	questionnaire	questionnaire	NOUN
ajbmeb-75	89	39	:	:	PUNCT
ajbmeb-75	89	40	the	the	DET
ajbmeb-75	89	41	researcher	researcher	NOUN
ajbmeb-75	89	42	presented	present	VERB
ajbmeb-75	89	43	the	the	DET
ajbmeb-75	89	44	questionnaire	questionnaire	NOUN
ajbmeb-75	89	45	in	in	ADP
ajbmeb-75	89	46	its	its	PRON
ajbmeb-75	89	47	initial	initial	ADJ
ajbmeb-75	89	48	form	form	NOUN
ajbmeb-75	89	49	to	to	ADP
ajbmeb-75	89	50	a	a	DET
ajbmeb-75	89	51	group	group	NOUN
ajbmeb-75	89	52	of	of	ADP
ajbmeb-75	89	53	arbitrators	arbitrator	NOUN
ajbmeb-75	89	54	specialized	specialize	VERB
ajbmeb-75	89	55	in	in	ADP
ajbmeb-75	89	56	the	the	DET
ajbmeb-75	89	57	field	field	NOUN
ajbmeb-75	89	58	of	of	ADP
ajbmeb-75	89	59	accounting	accounting	NOUN
ajbmeb-75	89	60	and	and	CCONJ
ajbmeb-75	89	61	statistics	statistic	NOUN
ajbmeb-75	89	62	,	,	PUNCT
ajbmeb-75	89	63	taking	take	VERB
ajbmeb-75	89	64	all	all	DET
ajbmeb-75	89	65	the	the	DET
ajbmeb-75	89	66	observations	observation	NOUN
ajbmeb-75	89	67	and	and	CCONJ
ajbmeb-75	89	68	opinions	opinion	NOUN
ajbmeb-75	89	69	from	from	ADP
ajbmeb-75	89	70	the	the	DET
ajbmeb-75	89	71	arbitrators	arbitrator	NOUN
ajbmeb-75	89	72	,	,	PUNCT
ajbmeb-75	89	73	and	and	CCONJ
ajbmeb-75	89	74	then	then	ADV
ajbmeb-75	89	75	used	use	VERB
ajbmeb-75	89	76	the	the	DET
ajbmeb-75	89	77	(	(	PUNCT
ajbmeb-75	89	78	alpha	alpha	NOUN
ajbmeb-75	89	79	cronbach	cronbach	NOUN
ajbmeb-75	89	80	)	)	PUNCT
ajbmeb-75	89	81	statistical	statistical	ADJ
ajbmeb-75	89	82	coefficients	coefficient	NOUN
ajbmeb-75	89	83	that	that	PRON
ajbmeb-75	89	84	are	be	AUX
ajbmeb-75	89	85	based	base	VERB
ajbmeb-75	89	86	on	on	ADP
ajbmeb-75	89	87	calculating	calculate	VERB
ajbmeb-75	89	88	the	the	DET
ajbmeb-75	89	89	alpha	alpha	ADJ
ajbmeb-75	89	90	coefficient	coefficient	NOUN
ajbmeb-75	89	91	for	for	ADP
ajbmeb-75	89	92	each	each	PRON
ajbmeb-75	89	93	of	of	ADP
ajbmeb-75	89	94	the	the	DET
ajbmeb-75	89	95	questionnaire	questionnaire	NOUN
ajbmeb-75	89	96	’s	’s	PART
ajbmeb-75	89	97	axes	axis	NOUN
ajbmeb-75	89	98	and	and	CCONJ
ajbmeb-75	89	99	calculating	calculate	VERB
ajbmeb-75	89	100	the	the	DET
ajbmeb-75	89	101	stability	stability	NOUN
ajbmeb-75	89	102	rate	rate	NOUN
ajbmeb-75	89	103	through	through	ADP
ajbmeb-75	89	104	it	it	PRON
ajbmeb-75	89	105	.	.	PUNCT
ajbmeb-75	90	1	to	to	PART
ajbmeb-75	90	2	verify	verify	VERB
ajbmeb-75	90	3	the	the	DET
ajbmeb-75	90	4	stability	stability	NOUN
ajbmeb-75	90	5	of	of	ADP
ajbmeb-75	90	6	the	the	DET
ajbmeb-75	90	7	questionnaire	questionnaire	NOUN
ajbmeb-75	90	8	’s	’s	PART
ajbmeb-75	90	9	axes	axis	NOUN
ajbmeb-75	90	10	with	with	ADP
ajbmeb-75	90	11	the	the	DET
ajbmeb-75	90	12	aim	aim	NOUN
ajbmeb-75	90	13	of	of	ADP
ajbmeb-75	90	14	measuring	measure	VERB
ajbmeb-75	90	15	stability	stability	NOUN
ajbmeb-75	90	16	in	in	ADP
ajbmeb-75	90	17	the	the	DET
ajbmeb-75	90	18	results	result	NOUN
ajbmeb-75	90	19	,	,	PUNCT
ajbmeb-75	90	20	which	which	PRON
ajbmeb-75	90	21	means	mean	VERB
ajbmeb-75	90	22	reaching	reach	VERB
ajbmeb-75	90	23	the	the	DET
ajbmeb-75	90	24	same	same	ADJ
ajbmeb-75	90	25	results	result	NOUN
ajbmeb-75	90	26	by	by	ADP
ajbmeb-75	90	27	using	use	VERB
ajbmeb-75	90	28	more	more	ADJ
ajbmeb-75	90	29	than	than	ADP
ajbmeb-75	90	30	one	one	NUM
ajbmeb-75	90	31	measurement	measurement	NOUN
ajbmeb-75	90	32	method	method	NOUN
ajbmeb-75	90	33	under	under	ADP
ajbmeb-75	90	34	the	the	DET
ajbmeb-75	90	35	same	same	ADJ
ajbmeb-75	90	36	conditions	condition	NOUN
ajbmeb-75	90	37	and	and	CCONJ
ajbmeb-75	90	38	conditions	condition	NOUN
ajbmeb-75	90	39	,	,	PUNCT
ajbmeb-75	90	40	as	as	SCONJ
ajbmeb-75	90	41	shown	show	VERB
ajbmeb-75	90	42	in	in	ADP
ajbmeb-75	90	43	the	the	DET
ajbmeb-75	90	44	following	follow	VERB
ajbmeb-75	90	45	table	table	NOUN
ajbmeb-75	90	46	:	:	PUNCT
ajbmeb-75	90	47	american	american	ADJ
ajbmeb-75	90	48	journal	journal	PROPN
ajbmeb-75	90	49	of	of	ADP
ajbmeb-75	90	50	business	business	NOUN
ajbmeb-75	90	51	management	management	NOUN
ajbmeb-75	90	52	,	,	PUNCT
ajbmeb-75	90	53	economics	economic	NOUN
ajbmeb-75	90	54	and	and	CCONJ
ajbmeb-75	90	55	banking	banking	NOUN
ajbmeb-75	90	56	volume	volume	NOUN
ajbmeb-75	90	57	4	4	NUM
ajbmeb-75	90	58	,	,	PUNCT
ajbmeb-75	90	59	sep	sep	PROPN
ajbmeb-75	90	60	.	.	PROPN
ajbmeb-75	90	61	,	,	PUNCT
ajbmeb-75	90	62	2022	2022	NUM
ajbmeb-75	90	63	p	p	NOUN
ajbmeb-75	90	64	a	a	DET
ajbmeb-75	90	65	g	g	NOUN
ajbmeb-75	90	66	e	e	NOUN
ajbmeb-75	90	67	|	|	ADV
ajbmeb-75	90	68	34	34	NUM
ajbmeb-75	90	69	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-75	90	70	table	table	NOUN
ajbmeb-75	90	71	no	no	INTJ
ajbmeb-75	90	72	.	.	PUNCT
ajbmeb-75	91	1	(	(	PUNCT
ajbmeb-75	91	2	2	2	X
ajbmeb-75	91	3	)	)	PUNCT
ajbmeb-75	91	4	cronbach	cronbach	PROPN
ajbmeb-75	91	5	's	's	PART
ajbmeb-75	91	6	alpha	alpha	ADJ
ajbmeb-75	91	7	coefficients	coefficient	NOUN
ajbmeb-75	91	8	for	for	ADP
ajbmeb-75	91	9	resolution	resolution	NOUN
ajbmeb-75	91	10	axes	axis	NOUN
ajbmeb-75	91	11	no	no	INTJ
ajbmeb-75	91	12	.	.	PUNCT
ajbmeb-75	92	1	fields	field	NOUN
ajbmeb-75	92	2	number	number	NOUN
ajbmeb-75	92	3	of	of	ADP
ajbmeb-75	92	4	paragraphs	paragraph	NOUN
ajbmeb-75	92	5	stability	stability	NOUN
ajbmeb-75	92	6	coefficient	coefficient	NOUN
ajbmeb-75	92	7	honesty	honesty	ADJ
ajbmeb-75	92	8	coefficient	coefficient	NOUN
ajbmeb-75	92	9	1	1	NUM
ajbmeb-75	92	10	the	the	DET
ajbmeb-75	92	11	role	role	NOUN
ajbmeb-75	92	12	of	of	ADP
ajbmeb-75	92	13	accounting	account	VERB
ajbmeb-75	92	14	academic	academic	ADJ
ajbmeb-75	92	15	qualification	qualification	NOUN
ajbmeb-75	92	16	in	in	ADP
ajbmeb-75	92	17	educational	educational	ADJ
ajbmeb-75	92	18	institutions	institution	NOUN
ajbmeb-75	92	19	10	10	NUM
ajbmeb-75	92	20	0.825	0.825	NUM
ajbmeb-75	92	21	0.898	0.898	NUM
ajbmeb-75	92	22	2	2	NUM
ajbmeb-75	92	23	the	the	DET
ajbmeb-75	92	24	role	role	NOUN
ajbmeb-75	92	25	of	of	ADP
ajbmeb-75	92	26	practical	practical	ADJ
ajbmeb-75	92	27	qualification	qualification	NOUN
ajbmeb-75	92	28	in	in	ADP
ajbmeb-75	92	29	educational	educational	ADJ
ajbmeb-75	92	30	institutions	institution	NOUN
ajbmeb-75	92	31	7	7	NUM
ajbmeb-75	92	32	0.717	0.717	NUM
ajbmeb-75	92	33	0.854	0.854	NUM
ajbmeb-75	92	34	3	3	NUM
ajbmeb-75	92	35	obstacles	obstacle	NOUN
ajbmeb-75	92	36	to	to	ADP
ajbmeb-75	92	37	accounting	account	VERB
ajbmeb-75	92	38	education	education	NOUN
ajbmeb-75	92	39	that	that	PRON
ajbmeb-75	92	40	limit	limit	VERB
ajbmeb-75	92	41	the	the	DET
ajbmeb-75	92	42	promotion	promotion	NOUN
ajbmeb-75	92	43	of	of	ADP
ajbmeb-75	92	44	professional	professional	ADJ
ajbmeb-75	92	45	and	and	CCONJ
ajbmeb-75	92	46	ethical	ethical	ADJ
ajbmeb-75	92	47	practices	practice	NOUN
ajbmeb-75	92	48	of	of	ADP
ajbmeb-75	92	49	the	the	DET
ajbmeb-75	92	50	accounting	accounting	NOUN
ajbmeb-75	92	51	profession	profession	NOUN
ajbmeb-75	92	52	9	9	NUM
ajbmeb-75	92	53	0.825	0.825	NUM
ajbmeb-75	92	54	0.895	0.895	NUM
ajbmeb-75	92	55	4	4	NUM
ajbmeb-75	92	56	all	all	DET
ajbmeb-75	92	57	paragraphs	paragraph	NOUN
ajbmeb-75	92	58	of	of	ADP
ajbmeb-75	92	59	the	the	DET
ajbmeb-75	92	60	independent	independent	ADJ
ajbmeb-75	92	61	variable	variable	NOUN
ajbmeb-75	92	62	(	(	PUNCT
ajbmeb-75	92	63	accounting	accounting	NOUN
ajbmeb-75	92	64	education	education	NOUN
ajbmeb-75	92	65	)	)	PUNCT
ajbmeb-75	92	66	26	26	NUM
ajbmeb-75	92	67	0.869	0.869	NUM
ajbmeb-75	92	68	0.828	0.828	NUM
ajbmeb-75	92	69	5	5	NUM
ajbmeb-75	92	70	all	all	DET
ajbmeb-75	92	71	paragraphs	paragraph	NOUN
ajbmeb-75	92	72	of	of	ADP
ajbmeb-75	92	73	the	the	DET
ajbmeb-75	92	74	dependent	dependent	ADJ
ajbmeb-75	92	75	variable	variable	NOUN
ajbmeb-75	92	76	(	(	PUNCT
ajbmeb-75	92	77	professional	professional	ADJ
ajbmeb-75	92	78	and	and	CCONJ
ajbmeb-75	92	79	ethical	ethical	ADJ
ajbmeb-75	92	80	practices	practice	NOUN
ajbmeb-75	92	81	)	)	PUNCT
ajbmeb-75	92	82	8	8	NUM
ajbmeb-75	92	83	0.813	0.813	NUM
ajbmeb-75	92	84	0.886	0.886	NUM
ajbmeb-75	92	85	through	through	ADP
ajbmeb-75	92	86	the	the	DET
ajbmeb-75	92	87	previous	previous	ADJ
ajbmeb-75	92	88	table	table	NOUN
ajbmeb-75	93	1	,	,	PUNCT
ajbmeb-75	93	2	it	it	PRON
ajbmeb-75	93	3	appears	appear	VERB
ajbmeb-75	93	4	that	that	SCONJ
ajbmeb-75	93	5	all	all	DET
ajbmeb-75	93	6	alpha	alpha	NOUN
ajbmeb-75	93	7	coefficients	coefficient	NOUN
ajbmeb-75	93	8	were	be	AUX
ajbmeb-75	93	9	higher	high	ADJ
ajbmeb-75	93	10	than	than	ADP
ajbmeb-75	93	11	(	(	PUNCT
ajbmeb-75	93	12	0.7	0.7	NUM
ajbmeb-75	93	13	)	)	PUNCT
ajbmeb-75	93	14	and	and	CCONJ
ajbmeb-75	93	15	all	all	DET
ajbmeb-75	93	16	rates	rate	NOUN
ajbmeb-75	93	17	were	be	AUX
ajbmeb-75	93	18	high	high	ADJ
ajbmeb-75	93	19	,	,	PUNCT
ajbmeb-75	93	20	where	where	SCONJ
ajbmeb-75	93	21	the	the	DET
ajbmeb-75	93	22	alpha	alpha	ADJ
ajbmeb-75	93	23	coefficient	coefficient	NOUN
ajbmeb-75	93	24	of	of	ADP
ajbmeb-75	93	25	the	the	DET
ajbmeb-75	93	26	total	total	ADJ
ajbmeb-75	93	27	score	score	NOUN
ajbmeb-75	93	28	for	for	ADP
ajbmeb-75	93	29	the	the	DET
ajbmeb-75	93	30	paragraphs	paragraph	NOUN
ajbmeb-75	93	31	of	of	ADP
ajbmeb-75	93	32	the	the	DET
ajbmeb-75	93	33	independent	independent	ADJ
ajbmeb-75	93	34	variable	variable	NOUN
ajbmeb-75	93	35	was	be	AUX
ajbmeb-75	93	36	(	(	PUNCT
ajbmeb-75	93	37	0.869	0.869	NUM
ajbmeb-75	93	38	)	)	PUNCT
ajbmeb-75	93	39	and	and	CCONJ
ajbmeb-75	93	40	for	for	ADP
ajbmeb-75	93	41	the	the	DET
ajbmeb-75	93	42	paragraphs	paragraph	NOUN
ajbmeb-75	93	43	of	of	ADP
ajbmeb-75	93	44	the	the	DET
ajbmeb-75	93	45	dependent	dependent	ADJ
ajbmeb-75	93	46	variable	variable	NOUN
ajbmeb-75	93	47	was	be	AUX
ajbmeb-75	93	48	(	(	PUNCT
ajbmeb-75	93	49	0.813	0.813	NUM
ajbmeb-75	93	50	)	)	PUNCT
ajbmeb-75	93	51	,	,	PUNCT
ajbmeb-75	93	52	while	while	SCONJ
ajbmeb-75	93	53	the	the	DET
ajbmeb-75	93	54	validity	validity	NOUN
ajbmeb-75	93	55	coefficient	coefficient	NOUN
ajbmeb-75	93	56	ranged	range	VERB
ajbmeb-75	93	57	between	between	ADP
ajbmeb-75	93	58	(	(	PUNCT
ajbmeb-75	93	59	0.898	0.898	NUM
ajbmeb-75	93	60	0.854	0.854	NUM
ajbmeb-75	93	61	)	)	PUNCT
ajbmeb-75	93	62	and	and	CCONJ
ajbmeb-75	93	63	all	all	DET
ajbmeb-75	93	64	transactions	transaction	NOUN
ajbmeb-75	93	65	it	it	PRON
ajbmeb-75	93	66	was	be	AUX
ajbmeb-75	93	67	high	high	ADJ
ajbmeb-75	93	68	,	,	PUNCT
ajbmeb-75	93	69	as	as	SCONJ
ajbmeb-75	93	70	the	the	DET
ajbmeb-75	93	71	validity	validity	NOUN
ajbmeb-75	93	72	coefficient	coefficient	NOUN
ajbmeb-75	93	73	of	of	ADP
ajbmeb-75	93	74	the	the	DET
ajbmeb-75	93	75	total	total	ADJ
ajbmeb-75	93	76	score	score	NOUN
ajbmeb-75	93	77	for	for	ADP
ajbmeb-75	93	78	the	the	DET
ajbmeb-75	93	79	items	item	NOUN
ajbmeb-75	93	80	of	of	ADP
ajbmeb-75	93	81	the	the	DET
ajbmeb-75	93	82	independent	independent	ADJ
ajbmeb-75	93	83	variable	variable	NOUN
ajbmeb-75	93	84	was	be	AUX
ajbmeb-75	93	85	(	(	PUNCT
ajbmeb-75	93	86	0.828	0.828	NUM
ajbmeb-75	93	87	)	)	PUNCT
ajbmeb-75	93	88	and	and	CCONJ
ajbmeb-75	93	89	for	for	ADP
ajbmeb-75	93	90	the	the	DET
ajbmeb-75	93	91	items	item	NOUN
ajbmeb-75	93	92	of	of	ADP
ajbmeb-75	93	93	the	the	DET
ajbmeb-75	93	94	dependent	dependent	ADJ
ajbmeb-75	93	95	variable	variable	NOUN
ajbmeb-75	93	96	(	(	PUNCT
ajbmeb-75	93	97	0.886	0.886	NUM
ajbmeb-75	93	98	)	)	PUNCT
ajbmeb-75	93	99	,	,	PUNCT
ajbmeb-75	93	100	which	which	PRON
ajbmeb-75	93	101	confirms	confirm	VERB
ajbmeb-75	93	102	that	that	SCONJ
ajbmeb-75	93	103	the	the	DET
ajbmeb-75	93	104	axes	axis	NOUN
ajbmeb-75	93	105	of	of	ADP
ajbmeb-75	93	106	the	the	DET
ajbmeb-75	93	107	questionnaire	questionnaire	NOUN
ajbmeb-75	93	108	have	have	VERB
ajbmeb-75	93	109	appropriate	appropriate	ADJ
ajbmeb-75	93	110	stability	stability	NOUN
ajbmeb-75	93	111	.	.	PUNCT
ajbmeb-75	94	1	statistical	statistical	ADJ
ajbmeb-75	94	2	analysis	analysis	NOUN
ajbmeb-75	94	3	of	of	ADP
ajbmeb-75	94	4	the	the	DET
ajbmeb-75	94	5	data	datum	NOUN
ajbmeb-75	94	6	and	and	CCONJ
ajbmeb-75	94	7	testing	test	VERB
ajbmeb-75	94	8	the	the	DET
ajbmeb-75	94	9	hypothesis	hypothesis	NOUN
ajbmeb-75	94	10	of	of	ADP
ajbmeb-75	94	11	the	the	DET
ajbmeb-75	94	12	study	study	NOUN
ajbmeb-75	94	13	:	:	PUNCT
ajbmeb-75	94	14	1.statistical	1.statistical	NUM
ajbmeb-75	94	15	description	description	NOUN
ajbmeb-75	94	16	of	of	ADP
ajbmeb-75	94	17	the	the	DET
ajbmeb-75	94	18	study	study	NOUN
ajbmeb-75	94	19	sample	sample	NOUN
ajbmeb-75	94	20	according	accord	VERB
ajbmeb-75	94	21	to	to	ADP
ajbmeb-75	94	22	personal	personal	ADJ
ajbmeb-75	94	23	information	information	NOUN
ajbmeb-75	94	24	:	:	PUNCT
ajbmeb-75	94	25	table	table	VERB
ajbmeb-75	94	26	no	no	INTJ
ajbmeb-75	94	27	.	.	PUNCT
ajbmeb-75	95	1	(	(	PUNCT
ajbmeb-75	95	2	3	3	X
ajbmeb-75	95	3	)	)	PUNCT
ajbmeb-75	95	4	shows	show	VERB
ajbmeb-75	95	5	the	the	DET
ajbmeb-75	95	6	personal	personal	ADJ
ajbmeb-75	95	7	characteristics	characteristic	NOUN
ajbmeb-75	95	8	of	of	ADP
ajbmeb-75	95	9	the	the	DET
ajbmeb-75	95	10	respondents	respondent	NOUN
ajbmeb-75	95	11	according	accord	VERB
ajbmeb-75	95	12	to	to	ADP
ajbmeb-75	95	13	the	the	DET
ajbmeb-75	95	14	variables	variable	NOUN
ajbmeb-75	95	15	of	of	ADP
ajbmeb-75	95	16	gender	gender	NOUN
ajbmeb-75	95	17	,	,	PUNCT
ajbmeb-75	95	18	educational	educational	ADJ
ajbmeb-75	95	19	institution	institution	NOUN
ajbmeb-75	95	20	,	,	PUNCT
ajbmeb-75	95	21	academic	academic	ADJ
ajbmeb-75	95	22	achievement	achievement	NOUN
ajbmeb-75	95	23	and	and	CCONJ
ajbmeb-75	95	24	years	year	NOUN
ajbmeb-75	95	25	of	of	ADP
ajbmeb-75	95	26	experience	experience	NOUN
ajbmeb-75	95	27	.	.	PUNCT
ajbmeb-75	96	1	table	table	NOUN
ajbmeb-75	96	2	no	no	INTJ
ajbmeb-75	96	3	.	.	PUNCT
ajbmeb-75	97	1	(	(	PUNCT
ajbmeb-75	97	2	3	3	X
ajbmeb-75	97	3	)	)	PUNCT
ajbmeb-75	97	4	the	the	DET
ajbmeb-75	97	5	study	study	NOUN
ajbmeb-75	97	6	sample	sample	NOUN
ajbmeb-75	97	7	according	accord	VERB
ajbmeb-75	97	8	to	to	ADP
ajbmeb-75	97	9	their	their	PRON
ajbmeb-75	97	10	personal	personal	ADJ
ajbmeb-75	97	11	characteristics	characteristic	NOUN
ajbmeb-75	97	12	statement	statement	NOUN
ajbmeb-75	97	13	items	item	NOUN
ajbmeb-75	97	14	repetition	repetition	VERB
ajbmeb-75	97	15	the	the	DET
ajbmeb-75	97	16	ratio	ratio	NOUN
ajbmeb-75	97	17	%	%	NOUN
ajbmeb-75	97	18	sex	sex	NOUN
ajbmeb-75	97	19	male	male	NOUN
ajbmeb-75	97	20	30	30	NUM
ajbmeb-75	97	21	83.3	83.3	NUM
ajbmeb-75	97	22	female	female	NOUN
ajbmeb-75	97	23	6	6	NUM
ajbmeb-75	97	24	16.7	16.7	NUM
ajbmeb-75	97	25	total	total	NOUN
ajbmeb-75	97	26	36	36	NUM
ajbmeb-75	97	27	100	100	NUM
ajbmeb-75	97	28	enterprise	enterprise	NOUN
ajbmeb-75	97	29	thi	thi	PART
ajbmeb-75	97	30	qar	qar	PROPN
ajbmeb-75	97	31	university	university	NOUN
ajbmeb-75	97	32	11	11	NUM
ajbmeb-75	97	33	30.6	30.6	NUM
ajbmeb-75	97	34	sumer	sumer	NOUN
ajbmeb-75	97	35	university	university	NOUN
ajbmeb-75	97	36	9	9	NUM
ajbmeb-75	97	37	25	25	NUM
ajbmeb-75	97	38	ttechnical	ttechnical	ADJ
ajbmeb-75	97	39	college	college	NOUN
ajbmeb-75	97	40	8	8	NUM
ajbmeb-75	97	41	22.2	22.2	NUM
ajbmeb-75	97	42	technical	technical	PROPN
ajbmeb-75	97	43	institute	institute	NOUN
ajbmeb-75	97	44	8	8	NUM
ajbmeb-75	97	45	22.2	22.2	NUM
ajbmeb-75	97	46	total	total	NOUN
ajbmeb-75	97	47	36	36	NUM
ajbmeb-75	97	48	100	100	NUM
ajbmeb-75	97	49	academic	academic	ADJ
ajbmeb-75	97	50	achievement	achievement	NOUN
ajbmeb-75	97	51	master	master	NOUN
ajbmeb-75	97	52	's	's	PART
ajbmeb-75	97	53	20	20	NUM
ajbmeb-75	97	54	55.6	55.6	NUM
ajbmeb-75	97	55	phd	phd	NOUN
ajbmeb-75	97	56	16	16	NUM
ajbmeb-75	97	57	44.4	44.4	NUM
ajbmeb-75	97	58	total	total	NOUN
ajbmeb-75	97	59	36	36	NUM
ajbmeb-75	97	60	100	100	NUM
ajbmeb-75	97	61	years	year	NOUN
ajbmeb-75	97	62	of	of	ADP
ajbmeb-75	97	63	experience	experience	NOUN
ajbmeb-75	97	64	less	less	ADJ
ajbmeb-75	97	65	than	than	ADP
ajbmeb-75	97	66	(	(	PUNCT
ajbmeb-75	97	67	10	10	NUM
ajbmeb-75	97	68	)	)	PUNCT
ajbmeb-75	97	69	years	year	NOUN
ajbmeb-75	97	70	old	old	ADJ
ajbmeb-75	97	71	10	10	NUM
ajbmeb-75	97	72	27.7	27.7	NUM
ajbmeb-75	97	73	from	from	ADP
ajbmeb-75	97	74	(	(	PUNCT
ajbmeb-75	97	75	1015	1015	NUM
ajbmeb-75	97	76	)	)	PUNCT
ajbmeb-75	97	77	years	year	NOUN
ajbmeb-75	97	78	old	old	ADJ
ajbmeb-75	97	79	20	20	NUM
ajbmeb-75	97	80	55.6	55.6	NUM
ajbmeb-75	97	81	more	more	ADJ
ajbmeb-75	97	82	than	than	ADP
ajbmeb-75	97	83	(	(	PUNCT
ajbmeb-75	97	84	15	15	NUM
ajbmeb-75	97	85	)	)	PUNCT
ajbmeb-75	97	86	years	year	NOUN
ajbmeb-75	97	87	6	6	NUM
ajbmeb-75	97	88	16.7	16.7	NUM
ajbmeb-75	97	89	total	total	NOUN
ajbmeb-75	97	90	36	36	NUM
ajbmeb-75	97	91	100	100	NUM
ajbmeb-75	97	92	it	it	PRON
ajbmeb-75	97	93	is	be	AUX
ajbmeb-75	97	94	clear	clear	ADJ
ajbmeb-75	97	95	to	to	ADP
ajbmeb-75	97	96	the	the	DET
ajbmeb-75	97	97	researcher	researcher	NOUN
ajbmeb-75	97	98	from	from	ADP
ajbmeb-75	97	99	table	table	NOUN
ajbmeb-75	97	100	no	no	NOUN
ajbmeb-75	97	101	.	.	PUNCT
ajbmeb-75	98	1	(	(	PUNCT
ajbmeb-75	98	2	3	3	X
ajbmeb-75	98	3	)	)	PUNCT
ajbmeb-75	98	4	that	that	SCONJ
ajbmeb-75	98	5	most	most	ADJ
ajbmeb-75	98	6	of	of	ADP
ajbmeb-75	98	7	the	the	DET
ajbmeb-75	98	8	sample	sample	NOUN
ajbmeb-75	98	9	members	member	NOUN
ajbmeb-75	98	10	are	be	AUX
ajbmeb-75	98	11	males	male	NOUN
ajbmeb-75	98	12	,	,	PUNCT
ajbmeb-75	98	13	and	and	CCONJ
ajbmeb-75	98	14	the	the	DET
ajbmeb-75	98	15	reason	reason	NOUN
ajbmeb-75	98	16	is	be	AUX
ajbmeb-75	98	17	due	due	ADJ
ajbmeb-75	98	18	to	to	ADP
ajbmeb-75	98	19	the	the	DET
ajbmeb-75	98	20	nature	nature	NOUN
ajbmeb-75	98	21	of	of	ADP
ajbmeb-75	98	22	society	society	NOUN
ajbmeb-75	98	23	and	and	CCONJ
ajbmeb-75	98	24	the	the	DET
ajbmeb-75	98	25	share	share	NOUN
ajbmeb-75	98	26	of	of	ADP
ajbmeb-75	98	27	males	male	NOUN
ajbmeb-75	98	28	more	more	ADJ
ajbmeb-75	98	29	than	than	ADP
ajbmeb-75	98	30	females	female	NOUN
ajbmeb-75	98	31	in	in	ADP
ajbmeb-75	98	32	work	work	NOUN
ajbmeb-75	98	33	.	.	PUNCT
ajbmeb-75	99	1	it	it	PRON
ajbmeb-75	99	2	is	be	AUX
ajbmeb-75	99	3	also	also	ADV
ajbmeb-75	99	4	clear	clear	ADJ
ajbmeb-75	99	5	that	that	SCONJ
ajbmeb-75	99	6	most	most	ADJ
ajbmeb-75	99	7	of	of	ADP
ajbmeb-75	99	8	the	the	DET
ajbmeb-75	99	9	sample	sample	NOUN
ajbmeb-75	99	10	members	member	NOUN
ajbmeb-75	99	11	are	be	AUX
ajbmeb-75	99	12	from	from	ADP
ajbmeb-75	99	13	thi	thi	PROPN
ajbmeb-75	99	14	qar	qar	PROPN
ajbmeb-75	99	15	university	university	PROPN
ajbmeb-75	99	16	because	because	SCONJ
ajbmeb-75	99	17	of	of	ADP
ajbmeb-75	99	18	the	the	DET
ajbmeb-75	99	19	old	old	ADJ
ajbmeb-75	99	20	establishment	establishment	NOUN
ajbmeb-75	99	21	of	of	ADP
ajbmeb-75	99	22	the	the	DET
ajbmeb-75	99	23	university	university	NOUN
ajbmeb-75	99	24	and	and	CCONJ
ajbmeb-75	99	25	its	its	PRON
ajbmeb-75	99	26	large	large	ADJ
ajbmeb-75	99	27	size	size	NOUN
ajbmeb-75	99	28	compared	compare	VERB
ajbmeb-75	99	29	to	to	ADP
ajbmeb-75	99	30	sumer	sumer	PROPN
ajbmeb-75	99	31	university	university	PROPN
ajbmeb-75	99	32	and	and	CCONJ
ajbmeb-75	99	33	technical	technical	PROPN
ajbmeb-75	99	34	college	college	NOUN
ajbmeb-75	99	35	,	,	PUNCT
ajbmeb-75	99	36	and	and	CCONJ
ajbmeb-75	99	37	it	it	PRON
ajbmeb-75	99	38	is	be	AUX
ajbmeb-75	99	39	clear	clear	ADJ
ajbmeb-75	99	40	as	as	ADV
ajbmeb-75	99	41	well	well	ADV
ajbmeb-75	99	42	as	as	ADP
ajbmeb-75	99	43	from	from	ADP
ajbmeb-75	99	44	the	the	DET
ajbmeb-75	99	45	table	table	NOUN
ajbmeb-75	99	46	,	,	PUNCT
ajbmeb-75	99	47	most	most	ADJ
ajbmeb-75	99	48	of	of	ADP
ajbmeb-75	99	49	the	the	DET
ajbmeb-75	99	50	study	study	NOUN
ajbmeb-75	99	51	sample	sample	NOUN
ajbmeb-75	99	52	are	be	AUX
ajbmeb-75	99	53	holders	holder	NOUN
ajbmeb-75	99	54	of	of	ADP
ajbmeb-75	99	55	a	a	DET
ajbmeb-75	99	56	master	master	NOUN
ajbmeb-75	99	57	's	's	PART
ajbmeb-75	99	58	degree	degree	NOUN
ajbmeb-75	99	59	,	,	PUNCT
ajbmeb-75	99	60	due	due	ADP
ajbmeb-75	99	61	to	to	ADP
ajbmeb-75	99	62	the	the	DET
ajbmeb-75	99	63	short	short	ADJ
ajbmeb-75	99	64	period	period	NOUN
ajbmeb-75	99	65	american	american	PROPN
ajbmeb-75	99	66	journal	journal	PROPN
ajbmeb-75	99	67	of	of	ADP
ajbmeb-75	99	68	business	business	NOUN
ajbmeb-75	99	69	management	management	NOUN
ajbmeb-75	99	70	,	,	PUNCT
ajbmeb-75	99	71	economics	economic	NOUN
ajbmeb-75	99	72	and	and	CCONJ
ajbmeb-75	99	73	banking	banking	NOUN
ajbmeb-75	99	74	volume	volume	NOUN
ajbmeb-75	99	75	4	4	NUM
ajbmeb-75	99	76	,	,	PUNCT
ajbmeb-75	99	77	sep	sep	PROPN
ajbmeb-75	99	78	.	.	PROPN
ajbmeb-75	99	79	,	,	PUNCT
ajbmeb-75	99	80	2022	2022	NUM
ajbmeb-75	99	81	p	p	NOUN
ajbmeb-75	99	82	a	a	DET
ajbmeb-75	99	83	g	g	NOUN
ajbmeb-75	99	84	e	e	NOUN
ajbmeb-75	99	85	|	|	ADV
ajbmeb-75	99	86	35	35	NUM
ajbmeb-75	99	87	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-75	99	88	of	of	ADP
ajbmeb-75	99	89	development	development	NOUN
ajbmeb-75	99	90	of	of	ADP
ajbmeb-75	99	91	this	this	DET
ajbmeb-75	99	92	specialization	specialization	NOUN
ajbmeb-75	99	93	in	in	ADP
ajbmeb-75	99	94	these	these	DET
ajbmeb-75	99	95	institutions	institution	NOUN
ajbmeb-75	99	96	.	.	PUNCT
ajbmeb-75	100	1	finally	finally	ADV
ajbmeb-75	100	2	,	,	PUNCT
ajbmeb-75	100	3	it	it	PRON
ajbmeb-75	100	4	is	be	AUX
ajbmeb-75	100	5	clear	clear	ADJ
ajbmeb-75	100	6	from	from	ADP
ajbmeb-75	100	7	the	the	DET
ajbmeb-75	100	8	table	table	NOUN
ajbmeb-75	100	9	that	that	SCONJ
ajbmeb-75	100	10	most	most	ADJ
ajbmeb-75	100	11	of	of	ADP
ajbmeb-75	100	12	the	the	DET
ajbmeb-75	100	13	sample	sample	NOUN
ajbmeb-75	100	14	members	member	NOUN
ajbmeb-75	100	15	are	be	AUX
ajbmeb-75	100	16	experienced	experience	VERB
ajbmeb-75	100	17	in	in	ADP
ajbmeb-75	100	18	this	this	DET
ajbmeb-75	100	19	specialty	specialty	NOUN
ajbmeb-75	100	20	.	.	PUNCT
ajbmeb-75	101	1	2.analyzing	2.analyze	VERB
ajbmeb-75	101	2	the	the	DET
ajbmeb-75	101	3	data	datum	NOUN
ajbmeb-75	101	4	of	of	ADP
ajbmeb-75	101	5	the	the	DET
ajbmeb-75	101	6	study	study	NOUN
ajbmeb-75	101	7	variable	variable	NOUN
ajbmeb-75	101	8	and	and	CCONJ
ajbmeb-75	101	9	testing	test	VERB
ajbmeb-75	101	10	the	the	DET
ajbmeb-75	101	11	study	study	NOUN
ajbmeb-75	101	12	hypotheses	hypothesis	NOUN
ajbmeb-75	101	13	:	:	PUNCT
ajbmeb-75	101	14	first	first	ADV
ajbmeb-75	101	15	:	:	PUNCT
ajbmeb-75	101	16	data	data	VERB
ajbmeb-75	101	17	analysis	analysis	NOUN
ajbmeb-75	101	18	of	of	ADP
ajbmeb-75	101	19	study	study	NOUN
ajbmeb-75	101	20	variables	variable	NOUN
ajbmeb-75	101	21	:	:	PUNCT
ajbmeb-75	101	22	aanalysis	aanalysis	NOUN
ajbmeb-75	101	23	of	of	ADP
ajbmeb-75	101	24	data	datum	NOUN
ajbmeb-75	101	25	for	for	ADP
ajbmeb-75	101	26	independent	independent	ADJ
ajbmeb-75	101	27	variables	variable	NOUN
ajbmeb-75	101	28	:	:	PUNCT
ajbmeb-75	101	29	t	t	NOUN
ajbmeb-75	101	30	-	-	PUNCT
ajbmeb-75	101	31	tests	test	NOUN
ajbmeb-75	101	32	were	be	AUX
ajbmeb-75	101	33	relied	rely	VERB
ajbmeb-75	101	34	on	on	ADP
ajbmeb-75	101	35	for	for	ADP
ajbmeb-75	101	36	a	a	DET
ajbmeb-75	101	37	single	single	ADJ
ajbmeb-75	101	38	sample	sample	NOUN
ajbmeb-75	101	39	and	and	CCONJ
ajbmeb-75	101	40	appropriate	appropriate	ADJ
ajbmeb-75	101	41	descriptive	descriptive	ADJ
ajbmeb-75	101	42	tests	test	NOUN
ajbmeb-75	101	43	,	,	PUNCT
ajbmeb-75	101	44	as	as	SCONJ
ajbmeb-75	101	45	shown	show	VERB
ajbmeb-75	101	46	in	in	ADP
ajbmeb-75	101	47	the	the	DET
ajbmeb-75	101	48	following	follow	VERB
ajbmeb-75	101	49	tables	table	NOUN
ajbmeb-75	101	50	,	,	PUNCT
ajbmeb-75	101	51	according	accord	VERB
ajbmeb-75	101	52	to	to	ADP
ajbmeb-75	101	53	the	the	DET
ajbmeb-75	101	54	study	study	NOUN
ajbmeb-75	101	55	axes	axis	NOUN
ajbmeb-75	101	56	:	:	PUNCT
ajbmeb-75	101	57	table	table	NOUN
ajbmeb-75	101	58	no	no	INTJ
ajbmeb-75	101	59	.	.	PUNCT
ajbmeb-75	102	1	(	(	PUNCT
ajbmeb-75	102	2	4	4	X
ajbmeb-75	102	3	)	)	PUNCT
ajbmeb-75	102	4	arithmetic	arithmetic	ADJ
ajbmeb-75	102	5	averages	average	NOUN
ajbmeb-75	102	6	,	,	PUNCT
ajbmeb-75	102	7	standard	standard	ADJ
ajbmeb-75	102	8	deviations	deviation	NOUN
ajbmeb-75	102	9	,	,	PUNCT
ajbmeb-75	102	10	relative	relative	ADJ
ajbmeb-75	102	11	weights	weight	NOUN
ajbmeb-75	102	12	,	,	PUNCT
ajbmeb-75	102	13	ranks	rank	NOUN
ajbmeb-75	102	14	,	,	PUNCT
ajbmeb-75	102	15	and	and	CCONJ
ajbmeb-75	102	16	(	(	PUNCT
ajbmeb-75	102	17	t	t	NOUN
ajbmeb-75	102	18	)	)	PUNCT
ajbmeb-75	102	19	test	test	NOUN
ajbmeb-75	102	20	for	for	ADP
ajbmeb-75	102	21	one	one	NUM
ajbmeb-75	102	22	sample	sample	NOUN
ajbmeb-75	102	23	for	for	ADP
ajbmeb-75	102	24	the	the	DET
ajbmeb-75	102	25	items	item	NOUN
ajbmeb-75	102	26	of	of	ADP
ajbmeb-75	102	27	the	the	DET
ajbmeb-75	102	28	first	first	ADJ
ajbmeb-75	102	29	axis	axis	NOUN
ajbmeb-75	102	30	and	and	CCONJ
ajbmeb-75	102	31	the	the	DET
ajbmeb-75	102	32	total	total	ADJ
ajbmeb-75	102	33	score	score	NOUN
ajbmeb-75	102	34	for	for	ADP
ajbmeb-75	102	35	its	its	PRON
ajbmeb-75	102	36	items	item	NOUN
ajbmeb-75	103	1	no	no	INTJ
ajbmeb-75	103	2	.	.	PUNCT
ajbmeb-75	104	1	the	the	DET
ajbmeb-75	104	2	role	role	NOUN
ajbmeb-75	104	3	of	of	ADP
ajbmeb-75	104	4	academic	academic	ADJ
ajbmeb-75	104	5	accounting	accounting	NOUN
ajbmeb-75	104	6	education	education	NOUN
ajbmeb-75	104	7	in	in	ADP
ajbmeb-75	104	8	educational	educational	ADJ
ajbmeb-75	104	9	institutions	institution	NOUN
ajbmeb-75	104	10	sma	sma	VERB
ajbmeb-75	104	11	standard	standard	ADJ
ajbmeb-75	104	12	deviation	deviation	NOUN
ajbmeb-75	104	13	relative	relative	ADJ
ajbmeb-75	104	14	weight	weight	NOUN
ajbmeb-75	104	15	value	value	NOUN
ajbmeb-75	104	16	(	(	PUNCT
ajbmeb-75	104	17	t	t	NOUN
ajbmeb-75	104	18	)	)	PUNCT
ajbmeb-75	104	19	value	value	NOUN
ajbmeb-75	104	20	(	(	PUNCT
ajbmeb-75	104	21	sig	sig	NOUN
ajbmeb-75	104	22	.	.	PUNCT
ajbmeb-75	104	23	)	)	PUNCT
ajbmeb-75	105	1	repeti	repeti	ADJ
ajbmeb-75	105	2	tion	tion	NOUN
ajbmeb-75	105	3	1	1	NUM
ajbmeb-75	105	4	the	the	DET
ajbmeb-75	105	5	courses	course	NOUN
ajbmeb-75	105	6	for	for	ADP
ajbmeb-75	105	7	preparing	prepare	VERB
ajbmeb-75	105	8	accountants	accountant	NOUN
ajbmeb-75	105	9	in	in	ADP
ajbmeb-75	105	10	educational	educational	ADJ
ajbmeb-75	105	11	institutions	institution	NOUN
ajbmeb-75	105	12	include	include	VERB
ajbmeb-75	105	13	some	some	DET
ajbmeb-75	105	14	courses	course	NOUN
ajbmeb-75	105	15	that	that	PRON
ajbmeb-75	105	16	enhance	enhance	VERB
ajbmeb-75	105	17	the	the	DET
ajbmeb-75	105	18	professional	professional	ADJ
ajbmeb-75	105	19	capabilities	capability	NOUN
ajbmeb-75	105	20	of	of	ADP
ajbmeb-75	105	21	students	student	NOUN
ajbmeb-75	105	22	3.93	3.93	NUM
ajbmeb-75	105	23	0.58	0.58	NUM
ajbmeb-75	105	24	78.66	78.66	NUM
ajbmeb-75	105	25	8.76	8.76	NUM
ajbmeb-75	105	26	0	0	NUM
ajbmeb-75	105	27	3	3	NUM
ajbmeb-75	105	28	2	2	NUM
ajbmeb-75	105	29	accounting	accounting	NOUN
ajbmeb-75	105	30	faculties	faculty	NOUN
ajbmeb-75	105	31	and	and	CCONJ
ajbmeb-75	105	32	programs	program	NOUN
ajbmeb-75	105	33	are	be	AUX
ajbmeb-75	105	34	supervised	supervise	VERB
ajbmeb-75	105	35	by	by	ADP
ajbmeb-75	105	36	highly	highly	ADV
ajbmeb-75	105	37	qualified	qualified	ADJ
ajbmeb-75	105	38	faculty	faculty	NOUN
ajbmeb-75	105	39	members	member	NOUN
ajbmeb-75	105	40	3.96	3.96	NUM
ajbmeb-75	105	41	0.61	0.61	NUM
ajbmeb-75	105	42	79.33	79.33	NUM
ajbmeb-75	105	43	8.61	8.61	NUM
ajbmeb-75	105	44	0	0	NUM
ajbmeb-75	105	45	2	2	NUM
ajbmeb-75	105	46	3	3	NUM
ajbmeb-75	105	47	the	the	DET
ajbmeb-75	105	48	courses	course	NOUN
ajbmeb-75	105	49	of	of	ADP
ajbmeb-75	105	50	study	study	NOUN
ajbmeb-75	105	51	in	in	ADP
ajbmeb-75	105	52	accounting	accounting	NOUN
ajbmeb-75	105	53	keep	keep	VERB
ajbmeb-75	105	54	pace	pace	NOUN
ajbmeb-75	105	55	with	with	ADP
ajbmeb-75	105	56	the	the	DET
ajbmeb-75	105	57	global	global	ADJ
ajbmeb-75	105	58	developments	development	NOUN
ajbmeb-75	105	59	of	of	ADP
ajbmeb-75	105	60	the	the	DET
ajbmeb-75	105	61	profession	profession	NOUN
ajbmeb-75	105	62	3.73	3.73	NUM
ajbmeb-75	105	63	0.69	0.69	NUM
ajbmeb-75	105	64	74.67	74.67	NUM
ajbmeb-75	105	65	5.8	5.8	NUM
ajbmeb-75	105	66	0	0	NUM
ajbmeb-75	105	67	5	5	NUM
ajbmeb-75	105	68	4	4	NUM
ajbmeb-75	105	69	faculty	faculty	NOUN
ajbmeb-75	105	70	members	member	NOUN
ajbmeb-75	105	71	are	be	AUX
ajbmeb-75	105	72	interested	interested	ADJ
ajbmeb-75	105	73	in	in	ADP
ajbmeb-75	105	74	advancing	advance	VERB
ajbmeb-75	105	75	the	the	DET
ajbmeb-75	105	76	accounting	accounting	NOUN
ajbmeb-75	105	77	profession	profession	NOUN
ajbmeb-75	105	78	3.75	3.75	NUM
ajbmeb-75	105	79	0.63	0.63	NUM
ajbmeb-75	105	80	75.34	75.34	NUM
ajbmeb-75	105	81	6.71	6.71	NUM
ajbmeb-75	105	82	0	0	NUM
ajbmeb-75	105	83	4	4	NUM
ajbmeb-75	105	84	5	5	NUM
ajbmeb-75	105	85	institutions	institution	NOUN
ajbmeb-75	105	86	are	be	AUX
ajbmeb-75	105	87	keen	keen	ADJ
ajbmeb-75	105	88	to	to	PART
ajbmeb-75	105	89	attract	attract	VERB
ajbmeb-75	105	90	professional	professional	ADJ
ajbmeb-75	105	91	and	and	CCONJ
ajbmeb-75	105	92	qualified	qualified	ADJ
ajbmeb-75	105	93	teachers	teacher	NOUN
ajbmeb-75	106	1	3.64	3.64	NUM
ajbmeb-75	106	2	0.9	0.9	NUM
ajbmeb-75	106	3	72.67	72.67	NUM
ajbmeb-75	106	4	3.9	3.9	NUM
ajbmeb-75	106	5	0	0	NUM
ajbmeb-75	106	6	9	9	NUM
ajbmeb-75	106	7	6	6	NUM
ajbmeb-75	106	8	the	the	DET
ajbmeb-75	106	9	courses	course	NOUN
ajbmeb-75	106	10	cover	cover	VERB
ajbmeb-75	106	11	the	the	DET
ajbmeb-75	106	12	requirements	requirement	NOUN
ajbmeb-75	106	13	for	for	ADP
ajbmeb-75	106	14	developing	develop	VERB
ajbmeb-75	106	15	students	student	NOUN
ajbmeb-75	106	16	'	'	PART
ajbmeb-75	106	17	accounting	accounting	NOUN
ajbmeb-75	106	18	skills	skill	NOUN
ajbmeb-75	106	19	3.7	3.7	NUM
ajbmeb-75	106	20	0.78	0.78	NUM
ajbmeb-75	106	21	72.11	72.11	NUM
ajbmeb-75	106	22	4.27	4.27	NUM
ajbmeb-75	106	23	0	0	NUM
ajbmeb-75	106	24	10	10	NUM
ajbmeb-75	106	25	7	7	NUM
ajbmeb-75	106	26	accounting	accounting	NOUN
ajbmeb-75	106	27	education	education	NOUN
ajbmeb-75	106	28	enhances	enhance	VERB
ajbmeb-75	106	29	students	student	NOUN
ajbmeb-75	106	30	'	'	PART
ajbmeb-75	106	31	abilities	ability	NOUN
ajbmeb-75	106	32	in	in	ADP
ajbmeb-75	106	33	the	the	DET
ajbmeb-75	106	34	field	field	NOUN
ajbmeb-75	106	35	of	of	ADP
ajbmeb-75	106	36	electronic	electronic	ADJ
ajbmeb-75	106	37	accounting	accounting	NOUN
ajbmeb-75	106	38	information	information	NOUN
ajbmeb-75	106	39	systems	system	NOUN
ajbmeb-75	106	40	3.74	3.74	NUM
ajbmeb-75	106	41	0.75	0.75	NUM
ajbmeb-75	106	42	74.67	74.67	NUM
ajbmeb-75	106	43	5.44	5.44	NUM
ajbmeb-75	106	44	0	0	NUM
ajbmeb-75	106	45	6	6	NUM
ajbmeb-75	106	46	8	8	NUM
ajbmeb-75	106	47	the	the	DET
ajbmeb-75	106	48	courses	course	NOUN
ajbmeb-75	106	49	available	available	ADJ
ajbmeb-75	106	50	in	in	ADP
ajbmeb-75	106	51	accounting	accounting	NOUN
ajbmeb-75	106	52	programs	program	NOUN
ajbmeb-75	106	53	contain	contain	VERB
ajbmeb-75	106	54	topics	topic	NOUN
ajbmeb-75	106	55	that	that	PRON
ajbmeb-75	106	56	fit	fit	VERB
ajbmeb-75	106	57	the	the	DET
ajbmeb-75	106	58	requirements	requirement	NOUN
ajbmeb-75	106	59	of	of	ADP
ajbmeb-75	106	60	the	the	DET
ajbmeb-75	106	61	market	market	NOUN
ajbmeb-75	106	62	3.64	3.64	NUM
ajbmeb-75	106	63	0.77	0.77	NUM
ajbmeb-75	106	64	72.67	72.67	NUM
ajbmeb-75	106	65	4.54	4.54	NUM
ajbmeb-75	106	66	0	0	NUM
ajbmeb-75	106	67	8	8	NUM
ajbmeb-75	106	68	9	9	NUM
ajbmeb-75	106	69	accounting	accounting	NOUN
ajbmeb-75	106	70	courses	course	NOUN
ajbmeb-75	106	71	contain	contain	VERB
ajbmeb-75	106	72	topics	topic	NOUN
ajbmeb-75	106	73	that	that	PRON
ajbmeb-75	106	74	balance	balance	VERB
ajbmeb-75	106	75	the	the	DET
ajbmeb-75	106	76	professional	professional	ADJ
ajbmeb-75	106	77	and	and	CCONJ
ajbmeb-75	106	78	ethical	ethical	ADJ
ajbmeb-75	106	79	practices	practice	NOUN
ajbmeb-75	106	80	of	of	ADP
ajbmeb-75	106	81	accounting	account	VERB
ajbmeb-75	106	82	3.8	3.8	NUM
ajbmeb-75	106	83	0.71	0.71	NUM
ajbmeb-75	106	84	74	74	NUM
ajbmeb-75	106	85	5.47	5.47	NUM
ajbmeb-75	106	86	0	0	NUM
ajbmeb-75	106	87	7	7	NUM
ajbmeb-75	106	88	10	10	NUM
ajbmeb-75	106	89	faculty	faculty	NOUN
ajbmeb-75	106	90	members	member	NOUN
ajbmeb-75	106	91	are	be	AUX
ajbmeb-75	106	92	interested	interested	ADJ
ajbmeb-75	106	93	in	in	ADP
ajbmeb-75	106	94	accounting	accounting	NOUN
ajbmeb-75	106	95	programs	program	NOUN
ajbmeb-75	106	96	that	that	PRON
ajbmeb-75	106	97	instill	instill	VERB
ajbmeb-75	106	98	professional	professional	ADJ
ajbmeb-75	106	99	ethics	ethic	NOUN
ajbmeb-75	106	100	in	in	ADP
ajbmeb-75	106	101	students	student	NOUN
ajbmeb-75	106	102	4.13	4.13	NUM
ajbmeb-75	106	103	0.81	0.81	NUM
ajbmeb-75	106	104	80.67	80.67	NUM
ajbmeb-75	106	105	7	7	NUM
ajbmeb-75	106	106	0	0	NUM
ajbmeb-75	106	107	1	1	NUM
ajbmeb-75	106	108	total	total	ADJ
ajbmeb-75	106	109	marks	mark	NOUN
ajbmeb-75	106	110	3.78	3.78	NUM
ajbmeb-75	106	111	0.72	0.72	NUM
ajbmeb-75	106	112	75.47	75.47	NUM
ajbmeb-75	106	113	8.56	8.56	NUM
ajbmeb-75	106	114	0	0	NUM
ajbmeb-75	107	1	the	the	DET
ajbmeb-75	107	2	previous	previous	ADJ
ajbmeb-75	107	3	table	table	NOUN
ajbmeb-75	107	4	shows	show	VERB
ajbmeb-75	107	5	that	that	SCONJ
ajbmeb-75	107	6	all	all	DET
ajbmeb-75	107	7	probability	probability	NOUN
ajbmeb-75	107	8	values	value	NOUN
ajbmeb-75	107	9	(	(	PUNCT
ajbmeb-75	107	10	sig	sig	NOUN
ajbmeb-75	107	11	.	.	PUNCT
ajbmeb-75	107	12	)	)	PUNCT
ajbmeb-75	107	13	were	be	AUX
ajbmeb-75	107	14	less	less	ADJ
ajbmeb-75	107	15	than	than	ADP
ajbmeb-75	107	16	(	(	PUNCT
ajbmeb-75	107	17	0.05	0.05	NUM
ajbmeb-75	107	18	)	)	PUNCT
ajbmeb-75	107	19	,	,	PUNCT
ajbmeb-75	107	20	and	and	CCONJ
ajbmeb-75	107	21	therefore	therefore	ADV
ajbmeb-75	107	22	all	all	DET
ajbmeb-75	107	23	arithmetic	arithmetic	ADJ
ajbmeb-75	107	24	means	mean	NOUN
ajbmeb-75	107	25	are	be	AUX
ajbmeb-75	107	26	statistically	statistically	ADV
ajbmeb-75	107	27	significant	significant	ADJ
ajbmeb-75	107	28	,	,	PUNCT
ajbmeb-75	107	29	and	and	CCONJ
ajbmeb-75	107	30	the	the	DET
ajbmeb-75	107	31	responses	response	NOUN
ajbmeb-75	107	32	of	of	ADP
ajbmeb-75	107	33	the	the	DET
ajbmeb-75	107	34	sample	sample	NOUN
ajbmeb-75	107	35	members	member	NOUN
ajbmeb-75	107	36	did	do	AUX
ajbmeb-75	107	37	not	not	PART
ajbmeb-75	107	38	reach	reach	VERB
ajbmeb-75	107	39	the	the	DET
ajbmeb-75	107	40	known	know	VERB
ajbmeb-75	107	41	degree	degree	NOUN
ajbmeb-75	107	42	of	of	ADP
ajbmeb-75	107	43	neutrality	neutrality	NOUN
ajbmeb-75	107	44	(	(	PUNCT
ajbmeb-75	107	45	3	3	NUM
ajbmeb-75	107	46	)	)	PUNCT
ajbmeb-75	107	47	and	and	CCONJ
ajbmeb-75	107	48	the	the	DET
ajbmeb-75	107	49	calculated	calculate	VERB
ajbmeb-75	107	50	(	(	PUNCT
ajbmeb-75	107	51	t	t	NOUN
ajbmeb-75	107	52	)	)	PUNCT
ajbmeb-75	107	53	values	value	NOUN
ajbmeb-75	107	54	were	be	AUX
ajbmeb-75	107	55	greater	great	ADJ
ajbmeb-75	107	56	than	than	ADP
ajbmeb-75	107	57	(	(	PUNCT
ajbmeb-75	107	58	t	t	NOUN
ajbmeb-75	107	59	)	)	PUNCT
ajbmeb-75	107	60	values	value	NOUN
ajbmeb-75	107	61	.	.	PUNCT
ajbmeb-75	108	1	the	the	DET
ajbmeb-75	108	2	tabular	tabular	NOUN
ajbmeb-75	108	3	at	at	ADP
ajbmeb-75	108	4	the	the	DET
ajbmeb-75	108	5	degree	degree	NOUN
ajbmeb-75	108	6	of	of	ADP
ajbmeb-75	108	7	freedom	freedom	NOUN
ajbmeb-75	108	8	(	(	PUNCT
ajbmeb-75	108	9	29	29	NUM
ajbmeb-75	108	10	)	)	PUNCT
ajbmeb-75	108	11	and	and	CCONJ
ajbmeb-75	108	12	the	the	DET
ajbmeb-75	108	13	level	level	NOUN
ajbmeb-75	108	14	of	of	ADP
ajbmeb-75	108	15	significance	significance	NOUN
ajbmeb-75	108	16	(	(	PUNCT
ajbmeb-75	108	17	0.05	0.05	NUM
ajbmeb-75	108	18	)	)	PUNCT
ajbmeb-75	108	19	and	and	CCONJ
ajbmeb-75	108	20	that	that	SCONJ
ajbmeb-75	108	21	the	the	DET
ajbmeb-75	108	22	values	value	NOUN
ajbmeb-75	108	23	of	of	ADP
ajbmeb-75	108	24	(	(	PUNCT
ajbmeb-75	108	25	t	t	NOUN
ajbmeb-75	108	26	)	)	PUNCT
ajbmeb-75	108	27	are	be	AUX
ajbmeb-75	108	28	positive	positive	ADJ
ajbmeb-75	108	29	,	,	PUNCT
ajbmeb-75	108	30	meaning	mean	VERB
ajbmeb-75	108	31	that	that	SCONJ
ajbmeb-75	108	32	the	the	DET
ajbmeb-75	108	33	sample	sample	NOUN
ajbmeb-75	108	34	agrees	agree	VERB
ajbmeb-75	108	35	with	with	ADP
ajbmeb-75	108	36	the	the	DET
ajbmeb-75	108	37	content	content	NOUN
ajbmeb-75	108	38	of	of	ADP
ajbmeb-75	108	39	the	the	DET
ajbmeb-75	108	40	axis	axis	NOUN
ajbmeb-75	108	41	,	,	PUNCT
ajbmeb-75	108	42	and	and	CCONJ
ajbmeb-75	108	43	the	the	DET
ajbmeb-75	108	44	relative	relative	ADJ
ajbmeb-75	108	45	weight	weight	NOUN
ajbmeb-75	108	46	of	of	ADP
ajbmeb-75	108	47	the	the	DET
ajbmeb-75	108	48	total	total	ADJ
ajbmeb-75	108	49	degree	degree	NOUN
ajbmeb-75	108	50	reached	reach	VERB
ajbmeb-75	108	51	(	(	PUNCT
ajbmeb-75	108	52	75.47	75.47	NUM
ajbmeb-75	108	53	%	%	NOUN
ajbmeb-75	108	54	)	)	PUNCT
ajbmeb-75	108	55	,	,	PUNCT
ajbmeb-75	108	56	which	which	PRON
ajbmeb-75	108	57	is	be	AUX
ajbmeb-75	108	58	a	a	DET
ajbmeb-75	108	59	large	large	ADJ
ajbmeb-75	108	60	percentage	percentage	NOUN
ajbmeb-75	108	61	,	,	PUNCT
ajbmeb-75	108	62	and	and	CCONJ
ajbmeb-75	108	63	the	the	DET
ajbmeb-75	108	64	highest	high	ADJ
ajbmeb-75	108	65	paragraphs	paragraph	NOUN
ajbmeb-75	108	66	were	be	AUX
ajbmeb-75	108	67	the	the	DET
ajbmeb-75	108	68	tenth	tenth	ADJ
ajbmeb-75	108	69	paragraph	paragraph	NOUN
ajbmeb-75	108	70	of	of	ADP
ajbmeb-75	108	71	the	the	DET
ajbmeb-75	108	72	table	table	NOUN
ajbmeb-75	108	73	with	with	ADP
ajbmeb-75	108	74	a	a	DET
ajbmeb-75	108	75	relative	relative	ADJ
ajbmeb-75	108	76	weight	weight	NOUN
ajbmeb-75	108	77	of	of	ADP
ajbmeb-75	108	78	(	(	PUNCT
ajbmeb-75	108	79	80.67%).which	80.67%).which	PROPN
ajbmeb-75	108	80	is	be	AUX
ajbmeb-75	108	81	a	a	DET
ajbmeb-75	108	82	large	large	ADJ
ajbmeb-75	108	83	percentage	percentage	NOUN
ajbmeb-75	108	84	,	,	PUNCT
ajbmeb-75	108	85	while	while	SCONJ
ajbmeb-75	108	86	the	the	DET
ajbmeb-75	108	87	sixth	sixth	ADJ
ajbmeb-75	108	88	paragraph	paragraph	NOUN
ajbmeb-75	108	89	had	have	VERB
ajbmeb-75	108	90	a	a	DET
ajbmeb-75	108	91	relative	relative	ADJ
ajbmeb-75	108	92	weight	weight	NOUN
ajbmeb-75	108	93	(	(	PUNCT
ajbmeb-75	108	94	72.11	72.11	NUM
ajbmeb-75	108	95	%	%	NOUN
ajbmeb-75	108	96	)	)	PUNCT
ajbmeb-75	108	97	.	.	PUNCT
ajbmeb-75	109	1	from	from	ADP
ajbmeb-75	109	2	the	the	DET
ajbmeb-75	109	3	above	above	NOUN
ajbmeb-75	109	4	,	,	PUNCT
ajbmeb-75	109	5	we	we	PRON
ajbmeb-75	109	6	conclude	conclude	VERB
ajbmeb-75	109	7	that	that	SCONJ
ajbmeb-75	109	8	the	the	DET
ajbmeb-75	109	9	academic	academic	ADJ
ajbmeb-75	109	10	qualification	qualification	NOUN
ajbmeb-75	109	11	of	of	ADP
ajbmeb-75	109	12	accounting	accounting	NOUN
ajbmeb-75	109	13	students	student	NOUN
ajbmeb-75	109	14	has	have	VERB
ajbmeb-75	109	15	special	special	ADJ
ajbmeb-75	109	16	standards	standard	NOUN
ajbmeb-75	109	17	that	that	PRON
ajbmeb-75	109	18	all	all	DET
ajbmeb-75	109	19	educational	educational	ADJ
ajbmeb-75	109	20	institutions	institution	NOUN
ajbmeb-75	109	21	strive	strive	VERB
ajbmeb-75	109	22	to	to	PART
ajbmeb-75	109	23	improve	improve	VERB
ajbmeb-75	109	24	their	their	PRON
ajbmeb-75	109	25	academic	academic	ADJ
ajbmeb-75	109	26	quality	quality	NOUN
ajbmeb-75	109	27	in	in	ADP
ajbmeb-75	109	28	light	light	NOUN
ajbmeb-75	109	29	of	of	ADP
ajbmeb-75	109	30	american	american	ADJ
ajbmeb-75	109	31	journal	journal	PROPN
ajbmeb-75	109	32	of	of	ADP
ajbmeb-75	109	33	business	business	NOUN
ajbmeb-75	109	34	management	management	NOUN
ajbmeb-75	109	35	,	,	PUNCT
ajbmeb-75	109	36	economics	economic	NOUN
ajbmeb-75	109	37	and	and	CCONJ
ajbmeb-75	109	38	banking	banking	NOUN
ajbmeb-75	109	39	volume	volume	NOUN
ajbmeb-75	109	40	4	4	NUM
ajbmeb-75	109	41	,	,	PUNCT
ajbmeb-75	109	42	sep	sep	PROPN
ajbmeb-75	109	43	.	.	PROPN
ajbmeb-75	109	44	,	,	PUNCT
ajbmeb-75	109	45	2022	2022	NUM
ajbmeb-75	109	46	p	p	NOUN
ajbmeb-75	109	47	a	a	DET
ajbmeb-75	109	48	g	g	NOUN
ajbmeb-75	109	49	e	e	NOUN
ajbmeb-75	109	50	|	|	ADV
ajbmeb-75	109	51	36	36	NUM
ajbmeb-75	109	52	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-75	109	53	competition	competition	NOUN
ajbmeb-75	109	54	between	between	ADP
ajbmeb-75	109	55	these	these	DET
ajbmeb-75	109	56	institutions	institution	NOUN
ajbmeb-75	109	57	,	,	PUNCT
ajbmeb-75	109	58	and	and	CCONJ
ajbmeb-75	109	59	that	that	SCONJ
ajbmeb-75	109	60	the	the	DET
ajbmeb-75	109	61	accounting	accounting	NOUN
ajbmeb-75	109	62	major	major	NOUN
ajbmeb-75	109	63	is	be	AUX
ajbmeb-75	109	64	widely	widely	ADV
ajbmeb-75	109	65	accepted	accept	VERB
ajbmeb-75	109	66	by	by	ADP
ajbmeb-75	109	67	students	student	NOUN
ajbmeb-75	109	68	and	and	CCONJ
ajbmeb-75	109	69	a	a	DET
ajbmeb-75	109	70	high	high	ADJ
ajbmeb-75	109	71	degree	degree	NOUN
ajbmeb-75	109	72	of	of	ADP
ajbmeb-75	109	73	professionalism	professionalism	NOUN
ajbmeb-75	109	74	by	by	ADP
ajbmeb-75	109	75	faculty	faculty	NOUN
ajbmeb-75	109	76	members	member	NOUN
ajbmeb-75	109	77	.	.	PUNCT
ajbmeb-75	110	1	table	table	NOUN
ajbmeb-75	110	2	no	no	INTJ
ajbmeb-75	110	3	.	.	PUNCT
ajbmeb-75	111	1	(	(	PUNCT
ajbmeb-75	111	2	5	5	X
ajbmeb-75	111	3	)	)	PUNCT
ajbmeb-75	111	4	arithmetic	arithmetic	ADJ
ajbmeb-75	111	5	averages	average	NOUN
ajbmeb-75	111	6	,	,	PUNCT
ajbmeb-75	111	7	standard	standard	ADJ
ajbmeb-75	111	8	deviations	deviation	NOUN
ajbmeb-75	111	9	,	,	PUNCT
ajbmeb-75	111	10	relative	relative	ADJ
ajbmeb-75	111	11	weights	weight	NOUN
ajbmeb-75	111	12	,	,	PUNCT
ajbmeb-75	111	13	ranks	rank	NOUN
ajbmeb-75	111	14	,	,	PUNCT
ajbmeb-75	111	15	and	and	CCONJ
ajbmeb-75	111	16	(	(	PUNCT
ajbmeb-75	111	17	t	t	NOUN
ajbmeb-75	111	18	)	)	PUNCT
ajbmeb-75	111	19	test	test	NOUN
ajbmeb-75	111	20	for	for	ADP
ajbmeb-75	111	21	one	one	NUM
ajbmeb-75	111	22	sample	sample	NOUN
ajbmeb-75	111	23	for	for	ADP
ajbmeb-75	111	24	the	the	DET
ajbmeb-75	111	25	items	item	NOUN
ajbmeb-75	111	26	of	of	ADP
ajbmeb-75	111	27	the	the	DET
ajbmeb-75	111	28	second	second	ADJ
ajbmeb-75	111	29	axis	axis	NOUN
ajbmeb-75	111	30	and	and	CCONJ
ajbmeb-75	111	31	the	the	DET
ajbmeb-75	111	32	total	total	ADJ
ajbmeb-75	111	33	score	score	NOUN
ajbmeb-75	111	34	for	for	ADP
ajbmeb-75	111	35	its	its	PRON
ajbmeb-75	111	36	items	item	NOUN
ajbmeb-75	112	1	no	no	INTJ
ajbmeb-75	112	2	.	.	PUNCT
ajbmeb-75	113	1	the	the	DET
ajbmeb-75	113	2	role	role	NOUN
ajbmeb-75	113	3	of	of	ADP
ajbmeb-75	113	4	practical	practical	ADJ
ajbmeb-75	113	5	accounting	accounting	NOUN
ajbmeb-75	113	6	qualification	qualification	NOUN
ajbmeb-75	113	7	in	in	ADP
ajbmeb-75	113	8	educational	educational	ADJ
ajbmeb-75	113	9	institutions	institution	NOUN
ajbmeb-75	113	10	sma	sma	VERB
ajbmeb-75	113	11	standar	standar	PROPN
ajbmeb-75	113	12	d	d	PROPN
ajbmeb-75	113	13	deviatio	deviatio	PROPN
ajbmeb-75	113	14	n	n	CCONJ
ajbmeb-75	113	15	relativ	relativ	PROPN
ajbmeb-75	113	16	e	e	NOUN
ajbmeb-75	113	17	weight	weight	NOUN
ajbmeb-75	113	18	valu	valu	NOUN
ajbmeb-75	113	19	e	e	X
ajbmeb-75	113	20	(	(	PUNCT
ajbmeb-75	113	21	t	t	PROPN
ajbmeb-75	113	22	)	)	PUNCT
ajbmeb-75	113	23	valu	valu	NOUN
ajbmeb-75	113	24	e	e	PROPN
ajbmeb-75	113	25	(	(	PUNCT
ajbmeb-75	113	26	sig	sig	NOUN
ajbmeb-75	113	27	.	.	PUNCT
ajbmeb-75	113	28	)	)	PUNCT
ajbmeb-75	114	1	repe	repe	PROPN
ajbmeb-75	114	2	tition	tition	NOUN
ajbmeb-75	114	3	1	1	NUM
ajbmeb-75	114	4	accounting	accounting	NOUN
ajbmeb-75	114	5	education	education	NOUN
ajbmeb-75	114	6	in	in	ADP
ajbmeb-75	114	7	universities	university	NOUN
ajbmeb-75	114	8	is	be	AUX
ajbmeb-75	114	9	keen	keen	ADJ
ajbmeb-75	114	10	to	to	PART
ajbmeb-75	114	11	teach	teach	VERB
ajbmeb-75	114	12	students	student	NOUN
ajbmeb-75	114	13	practical	practical	ADJ
ajbmeb-75	114	14	applied	apply	VERB
ajbmeb-75	114	15	methods	method	NOUN
ajbmeb-75	114	16	and	and	CCONJ
ajbmeb-75	114	17	programs	program	NOUN
ajbmeb-75	114	18	3.97	3.97	NUM
ajbmeb-75	114	19	0.81	0.81	NUM
ajbmeb-75	114	20	79.34	79.34	NUM
ajbmeb-75	114	21	6.55	6.55	NUM
ajbmeb-75	114	22	0	0	NUM
ajbmeb-75	114	23	1	1	NUM
ajbmeb-75	114	24	2	2	NUM
ajbmeb-75	114	25	educational	educational	ADJ
ajbmeb-75	114	26	institutions	institution	NOUN
ajbmeb-75	114	27	provide	provide	VERB
ajbmeb-75	114	28	suitable	suitable	ADJ
ajbmeb-75	114	29	opportunities	opportunity	NOUN
ajbmeb-75	114	30	for	for	ADP
ajbmeb-75	114	31	training	training	NOUN
ajbmeb-75	114	32	students	student	NOUN
ajbmeb-75	114	33	specialized	specialize	VERB
ajbmeb-75	114	34	in	in	ADP
ajbmeb-75	114	35	accounting	account	VERB
ajbmeb-75	114	36	3.34	3.34	NUM
ajbmeb-75	114	37	0.89	0.89	NUM
ajbmeb-75	114	38	66.67	66.67	NUM
ajbmeb-75	114	39	2.16	2.16	NUM
ajbmeb-75	114	40	0	0	NUM
ajbmeb-75	114	41	7	7	NUM
ajbmeb-75	114	42	3	3	NUM
ajbmeb-75	114	43	educational	educational	ADJ
ajbmeb-75	114	44	institutions	institution	NOUN
ajbmeb-75	114	45	send	send	VERB
ajbmeb-75	114	46	their	their	PRON
ajbmeb-75	114	47	students	student	NOUN
ajbmeb-75	114	48	to	to	ADP
ajbmeb-75	114	49	cooperating	cooperate	VERB
ajbmeb-75	114	50	institutions	institution	NOUN
ajbmeb-75	114	51	to	to	PART
ajbmeb-75	114	52	provide	provide	VERB
ajbmeb-75	114	53	them	they	PRON
ajbmeb-75	114	54	with	with	ADP
ajbmeb-75	114	55	practical	practical	ADJ
ajbmeb-75	114	56	experience	experience	NOUN
ajbmeb-75	114	57	3.54	3.54	NUM
ajbmeb-75	114	58	0.68	0.68	NUM
ajbmeb-75	114	59	70.67	70.67	NUM
ajbmeb-75	114	60	4.29	4.29	NUM
ajbmeb-75	114	61	0	0	NUM
ajbmeb-75	114	62	6	6	NUM
ajbmeb-75	114	63	4	4	NUM
ajbmeb-75	114	64	accounting	account	VERB
ajbmeb-75	114	65	practical	practical	ADJ
ajbmeb-75	114	66	practices	practice	NOUN
ajbmeb-75	114	67	are	be	AUX
ajbmeb-75	114	68	consistent	consistent	ADJ
ajbmeb-75	114	69	with	with	ADP
ajbmeb-75	114	70	the	the	DET
ajbmeb-75	114	71	theoretical	theoretical	ADJ
ajbmeb-75	114	72	courses	course	NOUN
ajbmeb-75	114	73	studied	study	VERB
ajbmeb-75	114	74	by	by	ADP
ajbmeb-75	114	75	students	student	NOUN
ajbmeb-75	114	76	3.7	3.7	NUM
ajbmeb-75	114	77	0.71	0.71	NUM
ajbmeb-75	114	78	74	74	NUM
ajbmeb-75	114	79	5.45	5.45	NUM
ajbmeb-75	114	80	0	0	NUM
ajbmeb-75	114	81	4	4	NUM
ajbmeb-75	114	82	5	5	NUM
ajbmeb-75	114	83	faculty	faculty	NOUN
ajbmeb-75	114	84	members	member	NOUN
ajbmeb-75	114	85	are	be	AUX
ajbmeb-75	114	86	interested	interested	ADJ
ajbmeb-75	114	87	in	in	ADP
ajbmeb-75	114	88	developing	develop	VERB
ajbmeb-75	114	89	students	student	NOUN
ajbmeb-75	114	90	'	'	PART
ajbmeb-75	114	91	practical	practical	ADJ
ajbmeb-75	114	92	skills	skill	NOUN
ajbmeb-75	114	93	3.91	3.91	NUM
ajbmeb-75	114	94	0.81	0.81	NUM
ajbmeb-75	114	95	78	78	NUM
ajbmeb-75	114	96	6.14	6.14	NUM
ajbmeb-75	114	97	0	0	NUM
ajbmeb-75	114	98	2	2	NUM
ajbmeb-75	114	99	6	6	NUM
ajbmeb-75	114	100	the	the	DET
ajbmeb-75	114	101	curriculum	curriculum	NOUN
ajbmeb-75	114	102	in	in	ADP
ajbmeb-75	114	103	accounting	accounting	NOUN
ajbmeb-75	114	104	includes	include	VERB
ajbmeb-75	114	105	the	the	DET
ajbmeb-75	114	106	ethical	ethical	ADJ
ajbmeb-75	114	107	principles	principle	NOUN
ajbmeb-75	114	108	of	of	ADP
ajbmeb-75	114	109	the	the	DET
ajbmeb-75	114	110	accounting	accounting	NOUN
ajbmeb-75	114	111	profession	profession	NOUN
ajbmeb-75	114	112	3.77	3.77	NUM
ajbmeb-75	114	113	0.73	0.73	NUM
ajbmeb-75	114	114	75.34	75.34	NUM
ajbmeb-75	114	115	5.77	5.77	NUM
ajbmeb-75	114	116	0	0	NUM
ajbmeb-75	114	117	3	3	NUM
ajbmeb-75	114	118	7	7	NUM
ajbmeb-75	114	119	the	the	DET
ajbmeb-75	114	120	accounting	accounting	NOUN
ajbmeb-75	114	121	major	major	NOUN
ajbmeb-75	114	122	includes	include	VERB
ajbmeb-75	114	123	scientific	scientific	ADJ
ajbmeb-75	114	124	courses	course	NOUN
ajbmeb-75	114	125	that	that	PRON
ajbmeb-75	114	126	help	help	VERB
ajbmeb-75	114	127	the	the	DET
ajbmeb-75	114	128	student	student	NOUN
ajbmeb-75	114	129	in	in	ADP
ajbmeb-75	114	130	the	the	DET
ajbmeb-75	114	131	accounting	accounting	NOUN
ajbmeb-75	114	132	work	work	NOUN
ajbmeb-75	114	133	environment	environment	NOUN
ajbmeb-75	114	134	3.67	3.67	NUM
ajbmeb-75	114	135	0.67	0.67	NUM
ajbmeb-75	114	136	73.34	73.34	NUM
ajbmeb-75	114	137	5.53	5.53	NUM
ajbmeb-75	114	138	0	0	NUM
ajbmeb-75	114	139	5	5	NUM
ajbmeb-75	114	140	total	total	ADJ
ajbmeb-75	114	141	marks	mark	NOUN
ajbmeb-75	114	142	3.69	3.69	NUM
ajbmeb-75	114	143	0.58	0.58	NUM
ajbmeb-75	114	144	73.91	73.91	NUM
ajbmeb-75	114	145	6.69	6.69	NUM
ajbmeb-75	114	146	0	0	NUM
ajbmeb-75	115	1	the	the	DET
ajbmeb-75	115	2	previous	previous	ADJ
ajbmeb-75	115	3	table	table	NOUN
ajbmeb-75	115	4	shows	show	VERB
ajbmeb-75	115	5	that	that	SCONJ
ajbmeb-75	115	6	all	all	DET
ajbmeb-75	115	7	probability	probability	NOUN
ajbmeb-75	115	8	values	value	NOUN
ajbmeb-75	115	9	(	(	PUNCT
ajbmeb-75	115	10	sig	sig	NOUN
ajbmeb-75	115	11	.	.	PUNCT
ajbmeb-75	115	12	)	)	PUNCT
ajbmeb-75	115	13	are	be	AUX
ajbmeb-75	115	14	less	less	ADJ
ajbmeb-75	115	15	than	than	ADP
ajbmeb-75	115	16	the	the	DET
ajbmeb-75	115	17	significance	significance	NOUN
ajbmeb-75	115	18	level	level	NOUN
ajbmeb-75	115	19	(	(	PUNCT
ajbmeb-75	115	20	0.05	0.05	NUM
ajbmeb-75	115	21	)	)	PUNCT
ajbmeb-75	115	22	,	,	PUNCT
ajbmeb-75	115	23	which	which	PRON
ajbmeb-75	115	24	indicates	indicate	VERB
ajbmeb-75	115	25	that	that	SCONJ
ajbmeb-75	115	26	all	all	DET
ajbmeb-75	115	27	arithmetic	arithmetic	ADJ
ajbmeb-75	115	28	averages	average	NOUN
ajbmeb-75	115	29	are	be	AUX
ajbmeb-75	115	30	statistically	statistically	ADV
ajbmeb-75	115	31	significant	significant	ADJ
ajbmeb-75	115	32	and	and	CCONJ
ajbmeb-75	115	33	that	that	SCONJ
ajbmeb-75	115	34	the	the	DET
ajbmeb-75	115	35	responses	response	NOUN
ajbmeb-75	115	36	of	of	ADP
ajbmeb-75	115	37	individuals	individual	NOUN
ajbmeb-75	115	38	in	in	ADP
ajbmeb-75	115	39	the	the	DET
ajbmeb-75	115	40	study	study	NOUN
ajbmeb-75	115	41	sample	sample	NOUN
ajbmeb-75	115	42	did	do	AUX
ajbmeb-75	115	43	not	not	PART
ajbmeb-75	115	44	reach	reach	VERB
ajbmeb-75	115	45	the	the	DET
ajbmeb-75	115	46	degree	degree	NOUN
ajbmeb-75	115	47	of	of	ADP
ajbmeb-75	115	48	known	know	VERB
ajbmeb-75	115	49	neutrality	neutrality	NOUN
ajbmeb-75	115	50	of	of	ADP
ajbmeb-75	115	51	(	(	PUNCT
ajbmeb-75	115	52	3	3	NUM
ajbmeb-75	115	53	)	)	PUNCT
ajbmeb-75	115	54	.	.	PUNCT
ajbmeb-75	116	1	it	it	PRON
ajbmeb-75	116	2	is	be	AUX
ajbmeb-75	116	3	clear	clear	ADJ
ajbmeb-75	116	4	that	that	SCONJ
ajbmeb-75	116	5	the	the	DET
ajbmeb-75	116	6	values	value	NOUN
ajbmeb-75	116	7	of	of	ADP
ajbmeb-75	116	8	(	(	PUNCT
ajbmeb-75	116	9	t	t	NOUN
ajbmeb-75	116	10	)	)	PUNCT
ajbmeb-75	116	11	are	be	AUX
ajbmeb-75	116	12	positive	positive	ADJ
ajbmeb-75	116	13	,	,	PUNCT
ajbmeb-75	116	14	i.e.	i.e.	X
ajbmeb-75	116	15	the	the	DET
ajbmeb-75	116	16	sample	sample	NOUN
ajbmeb-75	116	17	agrees	agree	VERB
ajbmeb-75	116	18	with	with	ADP
ajbmeb-75	116	19	the	the	DET
ajbmeb-75	116	20	content	content	NOUN
ajbmeb-75	116	21	of	of	ADP
ajbmeb-75	116	22	the	the	DET
ajbmeb-75	116	23	second	second	ADJ
ajbmeb-75	116	24	axis	axis	NOUN
ajbmeb-75	116	25	(	(	PUNCT
ajbmeb-75	116	26	the	the	DET
ajbmeb-75	116	27	role	role	NOUN
ajbmeb-75	116	28	of	of	ADP
ajbmeb-75	116	29	practical	practical	ADJ
ajbmeb-75	116	30	accounting	accounting	NOUN
ajbmeb-75	116	31	qualification	qualification	NOUN
ajbmeb-75	116	32	in	in	ADP
ajbmeb-75	116	33	educational	educational	ADJ
ajbmeb-75	116	34	institutions	institution	NOUN
ajbmeb-75	116	35	)	)	PUNCT
ajbmeb-75	116	36	and	and	CCONJ
ajbmeb-75	116	37	the	the	DET
ajbmeb-75	116	38	relative	relative	ADJ
ajbmeb-75	116	39	weight	weight	NOUN
ajbmeb-75	116	40	of	of	ADP
ajbmeb-75	116	41	the	the	DET
ajbmeb-75	116	42	total	total	ADJ
ajbmeb-75	116	43	degree	degree	NOUN
ajbmeb-75	116	44	is	be	AUX
ajbmeb-75	116	45	(	(	PUNCT
ajbmeb-75	116	46	73.91	73.91	NUM
ajbmeb-75	116	47	)	)	PUNCT
ajbmeb-75	116	48	,	,	PUNCT
ajbmeb-75	116	49	which	which	PRON
ajbmeb-75	116	50	is	be	AUX
ajbmeb-75	116	51	a	a	DET
ajbmeb-75	116	52	large	large	ADJ
ajbmeb-75	116	53	percentage	percentage	NOUN
ajbmeb-75	116	54	.	.	PUNCT
ajbmeb-75	117	1	the	the	DET
ajbmeb-75	117	2	first	first	ADJ
ajbmeb-75	117	3	paragraph	paragraph	NOUN
ajbmeb-75	117	4	obtained	obtain	VERB
ajbmeb-75	117	5	the	the	DET
ajbmeb-75	117	6	first	first	ADJ
ajbmeb-75	117	7	repetition	repetition	NOUN
ajbmeb-75	117	8	in	in	ADP
ajbmeb-75	117	9	the	the	DET
ajbmeb-75	117	10	previous	previous	ADJ
ajbmeb-75	117	11	table	table	NOUN
ajbmeb-75	117	12	with	with	ADP
ajbmeb-75	117	13	a	a	DET
ajbmeb-75	117	14	relative	relative	ADJ
ajbmeb-75	117	15	weight	weight	NOUN
ajbmeb-75	117	16	of	of	ADP
ajbmeb-75	117	17	(	(	PUNCT
ajbmeb-75	117	18	79.34	79.34	NUM
ajbmeb-75	117	19	%	%	NOUN
ajbmeb-75	117	20	)	)	PUNCT
ajbmeb-75	117	21	,	,	PUNCT
ajbmeb-75	117	22	which	which	PRON
ajbmeb-75	117	23	is	be	AUX
ajbmeb-75	117	24	a	a	DET
ajbmeb-75	117	25	large	large	ADJ
ajbmeb-75	117	26	percentage	percentage	NOUN
ajbmeb-75	117	27	,	,	PUNCT
ajbmeb-75	117	28	as	as	ADV
ajbmeb-75	117	29	well	well	ADV
ajbmeb-75	117	30	as	as	ADP
ajbmeb-75	117	31	the	the	DET
ajbmeb-75	117	32	second	second	ADJ
ajbmeb-75	117	33	paragraph	paragraph	NOUN
ajbmeb-75	117	34	of	of	ADP
ajbmeb-75	117	35	the	the	DET
ajbmeb-75	117	36	table	table	NOUN
ajbmeb-75	117	37	obtained	obtain	VERB
ajbmeb-75	117	38	the	the	DET
ajbmeb-75	117	39	last	last	ADJ
ajbmeb-75	117	40	repetition	repetition	NOUN
ajbmeb-75	117	41	of	of	ADP
ajbmeb-75	117	42	(	(	PUNCT
ajbmeb-75	117	43	66.67	66.67	NUM
ajbmeb-75	117	44	%	%	NOUN
ajbmeb-75	117	45	)	)	PUNCT
ajbmeb-75	117	46	,	,	PUNCT
ajbmeb-75	117	47	and	and	CCONJ
ajbmeb-75	117	48	the	the	DET
ajbmeb-75	117	49	researcher	researcher	NOUN
ajbmeb-75	117	50	believes	believe	VERB
ajbmeb-75	117	51	that	that	SCONJ
ajbmeb-75	117	52	the	the	DET
ajbmeb-75	117	53	training	training	NOUN
ajbmeb-75	117	54	that	that	PRON
ajbmeb-75	117	55	the	the	DET
ajbmeb-75	117	56	student	student	NOUN
ajbmeb-75	117	57	receives	receive	VERB
ajbmeb-75	117	58	is	be	AUX
ajbmeb-75	117	59	one	one	NUM
ajbmeb-75	117	60	of	of	ADP
ajbmeb-75	117	61	the	the	DET
ajbmeb-75	117	62	most	most	ADV
ajbmeb-75	117	63	important	important	ADJ
ajbmeb-75	117	64	aspects	aspect	NOUN
ajbmeb-75	117	65	in	in	ADP
ajbmeb-75	117	66	developing	develop	VERB
ajbmeb-75	117	67	the	the	DET
ajbmeb-75	117	68	accounting	accounting	NOUN
ajbmeb-75	117	69	profession	profession	NOUN
ajbmeb-75	117	70	because	because	SCONJ
ajbmeb-75	117	71	the	the	DET
ajbmeb-75	117	72	correlation	correlation	NOUN
ajbmeb-75	117	73	of	of	ADP
ajbmeb-75	117	74	theoretical	theoretical	ADJ
ajbmeb-75	117	75	accounting	accounting	NOUN
ajbmeb-75	117	76	courses	course	NOUN
ajbmeb-75	117	77	with	with	ADP
ajbmeb-75	117	78	the	the	DET
ajbmeb-75	117	79	practical	practical	ADJ
ajbmeb-75	117	80	reality	reality	NOUN
ajbmeb-75	117	81	of	of	ADP
ajbmeb-75	117	82	the	the	DET
ajbmeb-75	117	83	profession	profession	NOUN
ajbmeb-75	117	84	.	.	PUNCT
ajbmeb-75	118	1	american	american	ADJ
ajbmeb-75	118	2	journal	journal	PROPN
ajbmeb-75	118	3	of	of	ADP
ajbmeb-75	118	4	business	business	NOUN
ajbmeb-75	118	5	management	management	NOUN
ajbmeb-75	118	6	,	,	PUNCT
ajbmeb-75	118	7	economics	economic	NOUN
ajbmeb-75	118	8	and	and	CCONJ
ajbmeb-75	118	9	banking	banking	NOUN
ajbmeb-75	118	10	volume	volume	NOUN
ajbmeb-75	118	11	4	4	NUM
ajbmeb-75	118	12	,	,	PUNCT
ajbmeb-75	118	13	sep	sep	PROPN
ajbmeb-75	118	14	.	.	PROPN
ajbmeb-75	118	15	,	,	PUNCT
ajbmeb-75	118	16	2022	2022	NUM
ajbmeb-75	118	17	p	p	NOUN
ajbmeb-75	118	18	a	a	DET
ajbmeb-75	118	19	g	g	NOUN
ajbmeb-75	118	20	e	e	NOUN
ajbmeb-75	118	21	|	|	ADV
ajbmeb-75	118	22	37	37	NUM
ajbmeb-75	118	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-75	118	24	table	table	NOUN
ajbmeb-75	118	25	no	no	INTJ
ajbmeb-75	118	26	.	.	PUNCT
ajbmeb-75	119	1	(	(	PUNCT
ajbmeb-75	119	2	6	6	NUM
ajbmeb-75	119	3	)	)	PUNCT
ajbmeb-75	119	4	arithmetic	arithmetic	ADJ
ajbmeb-75	119	5	averages	average	NOUN
ajbmeb-75	119	6	,	,	PUNCT
ajbmeb-75	119	7	standard	standard	ADJ
ajbmeb-75	119	8	deviations	deviation	NOUN
ajbmeb-75	119	9	,	,	PUNCT
ajbmeb-75	119	10	relative	relative	ADJ
ajbmeb-75	119	11	weights	weight	NOUN
ajbmeb-75	119	12	,	,	PUNCT
ajbmeb-75	119	13	ranks	rank	NOUN
ajbmeb-75	119	14	,	,	PUNCT
ajbmeb-75	119	15	and	and	CCONJ
ajbmeb-75	119	16	(	(	PUNCT
ajbmeb-75	119	17	t	t	NOUN
ajbmeb-75	119	18	)	)	PUNCT
ajbmeb-75	119	19	test	test	NOUN
ajbmeb-75	119	20	for	for	ADP
ajbmeb-75	119	21	one	one	NUM
ajbmeb-75	119	22	sample	sample	NOUN
ajbmeb-75	119	23	for	for	ADP
ajbmeb-75	119	24	the	the	DET
ajbmeb-75	119	25	items	item	NOUN
ajbmeb-75	119	26	of	of	ADP
ajbmeb-75	119	27	the	the	DET
ajbmeb-75	119	28	third	third	ADJ
ajbmeb-75	119	29	axis	axis	NOUN
ajbmeb-75	119	30	and	and	CCONJ
ajbmeb-75	119	31	the	the	DET
ajbmeb-75	119	32	total	total	ADJ
ajbmeb-75	119	33	score	score	NOUN
ajbmeb-75	119	34	for	for	ADP
ajbmeb-75	119	35	its	its	PRON
ajbmeb-75	119	36	items	item	NOUN
ajbmeb-75	119	37	no	no	INTJ
ajbmeb-75	119	38	.	.	PUNCT
ajbmeb-75	120	1	obstacles	obstacle	NOUN
ajbmeb-75	120	2	to	to	ADP
ajbmeb-75	120	3	academic	academic	ADJ
ajbmeb-75	120	4	accounting	accounting	NOUN
ajbmeb-75	120	5	education	education	NOUN
ajbmeb-75	120	6	in	in	ADP
ajbmeb-75	120	7	educational	educational	ADJ
ajbmeb-75	120	8	institutions	institution	NOUN
ajbmeb-75	120	9	sma	sma	VERB
ajbmeb-75	120	10	standar	standar	PROPN
ajbmeb-75	120	11	d	d	PROPN
ajbmeb-75	120	12	deviatio	deviatio	PROPN
ajbmeb-75	120	13	n	n	CCONJ
ajbmeb-75	120	14	relativ	relativ	PROPN
ajbmeb-75	120	15	e	e	NOUN
ajbmeb-75	120	16	weight	weight	NOUN
ajbmeb-75	120	17	valu	valu	NOUN
ajbmeb-75	120	18	e	e	X
ajbmeb-75	120	19	(	(	PUNCT
ajbmeb-75	120	20	t	t	PROPN
ajbmeb-75	120	21	)	)	PUNCT
ajbmeb-75	120	22	valu	valu	NOUN
ajbmeb-75	120	23	e	e	PROPN
ajbmeb-75	120	24	(	(	PUNCT
ajbmeb-75	120	25	sig	sig	NOUN
ajbmeb-75	120	26	.	.	PUNCT
ajbmeb-75	120	27	)	)	PUNCT
ajbmeb-75	121	1	repe	repe	NOUN
ajbmeb-75	121	2	tition	tition	NOUN
ajbmeb-75	121	3	1	1	NUM
ajbmeb-75	121	4	not	not	PART
ajbmeb-75	121	5	keeping	keep	VERB
ajbmeb-75	121	6	pace	pace	NOUN
ajbmeb-75	121	7	with	with	ADP
ajbmeb-75	121	8	the	the	DET
ajbmeb-75	121	9	developments	development	NOUN
ajbmeb-75	121	10	in	in	ADP
ajbmeb-75	121	11	the	the	DET
ajbmeb-75	121	12	accounting	accounting	NOUN
ajbmeb-75	121	13	profession	profession	NOUN
ajbmeb-75	121	14	3.2	3.2	NUM
ajbmeb-75	121	15	1.24	1.24	NUM
ajbmeb-75	121	16	64	64	NUM
ajbmeb-75	121	17	0.88	0.88	NUM
ajbmeb-75	121	18	0.38	0.38	NUM
ajbmeb-75	121	19	6	6	NUM
ajbmeb-75	121	20	2	2	NUM
ajbmeb-75	121	21	weak	weak	ADJ
ajbmeb-75	121	22	academic	academic	ADJ
ajbmeb-75	121	23	qualifications	qualification	NOUN
ajbmeb-75	121	24	available	available	ADJ
ajbmeb-75	121	25	in	in	ADP
ajbmeb-75	121	26	accounting	accounting	NOUN
ajbmeb-75	121	27	education	education	NOUN
ajbmeb-75	121	28	programs	program	NOUN
ajbmeb-75	121	29	3.14	3.14	NUM
ajbmeb-75	121	30	1.08	1.08	NUM
ajbmeb-75	121	31	62.67	62.67	NUM
ajbmeb-75	121	32	0.69	0.69	NUM
ajbmeb-75	121	33	0.5	0.5	NUM
ajbmeb-75	121	34	7	7	NUM
ajbmeb-75	121	35	3	3	NUM
ajbmeb-75	121	36	lack	lack	NOUN
ajbmeb-75	121	37	of	of	ADP
ajbmeb-75	121	38	cooperation	cooperation	NOUN
ajbmeb-75	121	39	between	between	ADP
ajbmeb-75	121	40	educational	educational	ADJ
ajbmeb-75	121	41	institutions	institution	NOUN
ajbmeb-75	121	42	and	and	CCONJ
ajbmeb-75	121	43	the	the	DET
ajbmeb-75	121	44	association	association	NOUN
ajbmeb-75	121	45	of	of	ADP
ajbmeb-75	121	46	accountants	accountant	NOUN
ajbmeb-75	121	47	and	and	CCONJ
ajbmeb-75	121	48	auditors	auditor	NOUN
ajbmeb-75	121	49	3.44	3.44	NUM
ajbmeb-75	121	50	1.11	1.11	NUM
ajbmeb-75	121	51	68.67	68.67	NUM
ajbmeb-75	121	52	2.16	2.16	NUM
ajbmeb-75	121	53	0.04	0.04	NUM
ajbmeb-75	121	54	4	4	NUM
ajbmeb-75	121	55	4	4	NUM
ajbmeb-75	121	56	lack	lack	NOUN
ajbmeb-75	121	57	of	of	ADP
ajbmeb-75	121	58	cooperation	cooperation	NOUN
ajbmeb-75	121	59	between	between	ADP
ajbmeb-75	121	60	business	business	NOUN
ajbmeb-75	121	61	and	and	CCONJ
ajbmeb-75	121	62	educational	educational	ADJ
ajbmeb-75	121	63	institutions	institution	NOUN
ajbmeb-75	121	64	3.74	3.74	NUM
ajbmeb-75	121	65	0.91	0.91	NUM
ajbmeb-75	121	66	74.67	74.67	NUM
ajbmeb-75	121	67	4.43	4.43	NUM
ajbmeb-75	121	68	0	0	NUM
ajbmeb-75	121	69	2	2	NUM
ajbmeb-75	121	70	5	5	NUM
ajbmeb-75	121	71	weakness	weakness	NOUN
ajbmeb-75	121	72	of	of	ADP
ajbmeb-75	121	73	student	student	NOUN
ajbmeb-75	121	74	admission	admission	NOUN
ajbmeb-75	121	75	systems	system	NOUN
ajbmeb-75	121	76	in	in	ADP
ajbmeb-75	121	77	accounting	accounting	NOUN
ajbmeb-75	121	78	programs	program	NOUN
ajbmeb-75	121	79	3.4	3.4	NUM
ajbmeb-75	121	80	0.84	0.84	NUM
ajbmeb-75	121	81	66	66	NUM
ajbmeb-75	121	82	1.97	1.97	NUM
ajbmeb-75	121	83	0.06	0.06	NUM
ajbmeb-75	121	84	5	5	NUM
ajbmeb-75	121	85	6	6	NUM
ajbmeb-75	121	86	lack	lack	NOUN
ajbmeb-75	121	87	of	of	ADP
ajbmeb-75	121	88	awareness	awareness	NOUN
ajbmeb-75	121	89	of	of	ADP
ajbmeb-75	121	90	the	the	DET
ajbmeb-75	121	91	importance	importance	NOUN
ajbmeb-75	121	92	of	of	ADP
ajbmeb-75	121	93	the	the	DET
ajbmeb-75	121	94	accounting	accounting	NOUN
ajbmeb-75	121	95	profession	profession	NOUN
ajbmeb-75	121	96	in	in	ADP
ajbmeb-75	121	97	society	society	NOUN
ajbmeb-75	121	98	3.47	3.47	NUM
ajbmeb-75	121	99	1.01	1.01	NUM
ajbmeb-75	121	100	69.34	69.34	NUM
ajbmeb-75	121	101	2.54	2.54	NUM
ajbmeb-75	121	102	0.02	0.02	NUM
ajbmeb-75	121	103	3	3	NUM
ajbmeb-75	121	104	7	7	NUM
ajbmeb-75	121	105	lack	lack	NOUN
ajbmeb-75	121	106	and	and	CCONJ
ajbmeb-75	121	107	weakness	weakness	NOUN
ajbmeb-75	121	108	of	of	ADP
ajbmeb-75	121	109	laws	law	NOUN
ajbmeb-75	121	110	and	and	CCONJ
ajbmeb-75	121	111	regulations	regulation	NOUN
ajbmeb-75	121	112	regulating	regulate	VERB
ajbmeb-75	121	113	the	the	DET
ajbmeb-75	121	114	accounting	accounting	NOUN
ajbmeb-75	121	115	profession	profession	NOUN
ajbmeb-75	121	116	3.11	3.11	NUM
ajbmeb-75	121	117	0.91	0.91	NUM
ajbmeb-75	121	118	61.34	61.34	NUM
ajbmeb-75	121	119	0.41	0.41	NUM
ajbmeb-75	121	120	0.68	0.68	NUM
ajbmeb-75	121	121	8	8	NUM
ajbmeb-75	121	122	8	8	NUM
ajbmeb-75	121	123	lack	lack	NOUN
ajbmeb-75	121	124	of	of	ADP
ajbmeb-75	121	125	clarity	clarity	NOUN
ajbmeb-75	121	126	about	about	ADP
ajbmeb-75	121	127	the	the	DET
ajbmeb-75	121	128	accounting	accounting	NOUN
ajbmeb-75	121	129	standards	standard	NOUN
ajbmeb-75	121	130	applicable	applicable	ADJ
ajbmeb-75	121	131	in	in	ADP
ajbmeb-75	121	132	the	the	DET
ajbmeb-75	121	133	accounting	accounting	NOUN
ajbmeb-75	121	134	profession	profession	NOUN
ajbmeb-75	121	135	3.07	3.07	NUM
ajbmeb-75	121	136	0.95	0.95	NUM
ajbmeb-75	121	137	61.34	61.34	NUM
ajbmeb-75	121	138	0.39	0.39	NUM
ajbmeb-75	121	139	0.7	0.7	NUM
ajbmeb-75	121	140	9	9	NUM
ajbmeb-75	121	141	9	9	NUM
ajbmeb-75	121	142	focusing	focus	VERB
ajbmeb-75	121	143	on	on	ADP
ajbmeb-75	121	144	the	the	DET
ajbmeb-75	121	145	theoretical	theoretical	ADJ
ajbmeb-75	121	146	side	side	NOUN
ajbmeb-75	121	147	of	of	ADP
ajbmeb-75	121	148	accounting	accounting	NOUN
ajbmeb-75	121	149	education	education	NOUN
ajbmeb-75	121	150	more	more	ADJ
ajbmeb-75	121	151	than	than	ADP
ajbmeb-75	121	152	the	the	DET
ajbmeb-75	121	153	practical	practical	ADJ
ajbmeb-75	121	154	3.77	3.77	NUM
ajbmeb-75	121	155	1.08	1.08	NUM
ajbmeb-75	121	156	75.34	75.34	NUM
ajbmeb-75	121	157	3.92	3.92	NUM
ajbmeb-75	121	158	0	0	NUM
ajbmeb-75	121	159	1	1	NUM
ajbmeb-75	121	160	total	total	NOUN
ajbmeb-75	121	161	marks	mark	NOUN
ajbmeb-75	121	162	3.36	3.36	NUM
ajbmeb-75	121	163	0.75	0.75	NUM
ajbmeb-75	121	164	67.04	67.04	NUM
ajbmeb-75	121	165	2.58	2.58	NUM
ajbmeb-75	121	166	0.01	0.01	NUM
ajbmeb-75	121	167	it	it	PRON
ajbmeb-75	121	168	is	be	AUX
ajbmeb-75	121	169	clear	clear	ADJ
ajbmeb-75	121	170	from	from	ADP
ajbmeb-75	121	171	the	the	DET
ajbmeb-75	121	172	previous	previous	ADJ
ajbmeb-75	121	173	table	table	NOUN
ajbmeb-75	121	174	that	that	SCONJ
ajbmeb-75	121	175	the	the	DET
ajbmeb-75	121	176	probability	probability	NOUN
ajbmeb-75	121	177	value	value	NOUN
ajbmeb-75	121	178	on	on	ADP
ajbmeb-75	121	179	the	the	DET
ajbmeb-75	121	180	total	total	ADJ
ajbmeb-75	121	181	score	score	NOUN
ajbmeb-75	121	182	was	be	AUX
ajbmeb-75	121	183	less	less	ADJ
ajbmeb-75	121	184	than	than	ADP
ajbmeb-75	121	185	the	the	DET
ajbmeb-75	121	186	significance	significance	NOUN
ajbmeb-75	121	187	level	level	NOUN
ajbmeb-75	121	188	(	(	PUNCT
ajbmeb-75	121	189	0.05	0.05	NUM
ajbmeb-75	121	190	)	)	PUNCT
ajbmeb-75	121	191	and	and	CCONJ
ajbmeb-75	121	192	on	on	ADP
ajbmeb-75	121	193	the	the	DET
ajbmeb-75	121	194	items	item	NOUN
ajbmeb-75	121	195	(	(	PUNCT
ajbmeb-75	121	196	9,6,4,3	9,6,4,3	NUM
ajbmeb-75	121	197	)	)	PUNCT
ajbmeb-75	121	198	it	it	PRON
ajbmeb-75	121	199	was	be	AUX
ajbmeb-75	121	200	less	less	ADJ
ajbmeb-75	121	201	than	than	ADP
ajbmeb-75	121	202	the	the	DET
ajbmeb-75	121	203	significance	significance	NOUN
ajbmeb-75	121	204	level	level	NOUN
ajbmeb-75	121	205	,	,	PUNCT
ajbmeb-75	121	206	while	while	SCONJ
ajbmeb-75	121	207	the	the	DET
ajbmeb-75	121	208	rest	rest	NOUN
ajbmeb-75	121	209	of	of	ADP
ajbmeb-75	121	210	the	the	DET
ajbmeb-75	121	211	items	item	NOUN
ajbmeb-75	121	212	were	be	AUX
ajbmeb-75	121	213	not	not	PART
ajbmeb-75	121	214	significant	significant	ADJ
ajbmeb-75	121	215	and	and	CCONJ
ajbmeb-75	121	216	the	the	DET
ajbmeb-75	121	217	average	average	NOUN
ajbmeb-75	121	218	was	be	AUX
ajbmeb-75	121	219	neutral	neutral	ADJ
ajbmeb-75	121	220	,	,	PUNCT
ajbmeb-75	121	221	and	and	CCONJ
ajbmeb-75	121	222	this	this	PRON
ajbmeb-75	121	223	indicates	indicate	VERB
ajbmeb-75	121	224	that	that	SCONJ
ajbmeb-75	121	225	there	there	PRON
ajbmeb-75	121	226	are	be	VERB
ajbmeb-75	121	227	some	some	PRON
ajbmeb-75	121	228	the	the	DET
ajbmeb-75	121	229	challenges	challenge	NOUN
ajbmeb-75	121	230	,	,	PUNCT
ajbmeb-75	121	231	as	as	SCONJ
ajbmeb-75	121	232	the	the	DET
ajbmeb-75	121	233	level	level	NOUN
ajbmeb-75	121	234	of	of	ADP
ajbmeb-75	121	235	these	these	DET
ajbmeb-75	121	236	challenges	challenge	NOUN
ajbmeb-75	121	237	reached	reach	VERB
ajbmeb-75	121	238	(	(	PUNCT
ajbmeb-75	121	239	67.04	67.04	NUM
ajbmeb-75	121	240	%	%	NOUN
ajbmeb-75	121	241	)	)	PUNCT
ajbmeb-75	121	242	,	,	PUNCT
ajbmeb-75	121	243	which	which	PRON
ajbmeb-75	121	244	is	be	AUX
ajbmeb-75	121	245	an	an	DET
ajbmeb-75	121	246	average	average	ADJ
ajbmeb-75	121	247	percentage	percentage	NOUN
ajbmeb-75	121	248	,	,	PUNCT
ajbmeb-75	121	249	and	and	CCONJ
ajbmeb-75	121	250	the	the	DET
ajbmeb-75	121	251	most	most	ADJ
ajbmeb-75	121	252	of	of	ADP
ajbmeb-75	121	253	these	these	DET
ajbmeb-75	121	254	challenges	challenge	NOUN
ajbmeb-75	121	255	were	be	AUX
ajbmeb-75	121	256	in	in	ADP
ajbmeb-75	121	257	the	the	DET
ajbmeb-75	121	258	ninth	ninth	ADJ
ajbmeb-75	121	259	paragraph	paragraph	NOUN
ajbmeb-75	121	260	,	,	PUNCT
ajbmeb-75	121	261	with	with	ADP
ajbmeb-75	121	262	a	a	DET
ajbmeb-75	121	263	relative	relative	ADJ
ajbmeb-75	121	264	weight	weight	NOUN
ajbmeb-75	121	265	of	of	ADP
ajbmeb-75	121	266	(	(	PUNCT
ajbmeb-75	121	267	75.34	75.34	NUM
ajbmeb-75	121	268	)	)	PUNCT
ajbmeb-75	121	269	,	,	PUNCT
ajbmeb-75	121	270	and	and	CCONJ
ajbmeb-75	121	271	the	the	DET
ajbmeb-75	121	272	researcher	researcher	NOUN
ajbmeb-75	121	273	believes	believe	VERB
ajbmeb-75	121	274	that	that	SCONJ
ajbmeb-75	121	275	the	the	DET
ajbmeb-75	121	276	challenges	challenge	NOUN
ajbmeb-75	121	277	presented	present	VERB
ajbmeb-75	121	278	are	be	AUX
ajbmeb-75	121	279	caused	cause	VERB
ajbmeb-75	121	280	by	by	ADP
ajbmeb-75	121	281	an	an	DET
ajbmeb-75	121	282	increase	increase	NOUN
ajbmeb-75	121	283	in	in	ADP
ajbmeb-75	121	284	the	the	DET
ajbmeb-75	121	285	theoretical	theoretical	ADJ
ajbmeb-75	121	286	side	side	NOUN
ajbmeb-75	121	287	on	on	ADP
ajbmeb-75	121	288	the	the	DET
ajbmeb-75	121	289	practical	practical	ADJ
ajbmeb-75	121	290	side	side	NOUN
ajbmeb-75	121	291	in	in	ADP
ajbmeb-75	121	292	education	education	NOUN
ajbmeb-75	121	293	,	,	PUNCT
ajbmeb-75	121	294	which	which	PRON
ajbmeb-75	121	295	negatively	negatively	ADV
ajbmeb-75	121	296	affects	affect	VERB
ajbmeb-75	121	297	the	the	DET
ajbmeb-75	121	298	practice	practice	NOUN
ajbmeb-75	121	299	of	of	ADP
ajbmeb-75	121	300	the	the	DET
ajbmeb-75	121	301	profession	profession	NOUN
ajbmeb-75	121	302	due	due	ADP
ajbmeb-75	121	303	to	to	ADP
ajbmeb-75	121	304	the	the	DET
ajbmeb-75	121	305	lack	lack	NOUN
ajbmeb-75	121	306	of	of	ADP
ajbmeb-75	121	307	cooperation	cooperation	NOUN
ajbmeb-75	121	308	with	with	ADP
ajbmeb-75	121	309	educational	educational	ADJ
ajbmeb-75	121	310	institutions	institution	NOUN
ajbmeb-75	121	311	,	,	PUNCT
ajbmeb-75	121	312	which	which	PRON
ajbmeb-75	121	313	is	be	AUX
ajbmeb-75	121	314	reflected	reflect	VERB
ajbmeb-75	121	315	in	in	ADP
ajbmeb-75	121	316	the	the	DET
ajbmeb-75	121	317	weakness	weakness	NOUN
ajbmeb-75	121	318	of	of	ADP
ajbmeb-75	121	319	educational	educational	ADJ
ajbmeb-75	121	320	institutions	institution	NOUN
ajbmeb-75	121	321	in	in	ADP
ajbmeb-75	121	322	training	training	NOUN
ajbmeb-75	121	323	students	student	NOUN
ajbmeb-75	121	324	and	and	CCONJ
ajbmeb-75	121	325	the	the	DET
ajbmeb-75	121	326	lack	lack	NOUN
ajbmeb-75	121	327	of	of	ADP
ajbmeb-75	121	328	community	community	NOUN
ajbmeb-75	121	329	awareness	awareness	NOUN
ajbmeb-75	121	330	of	of	ADP
ajbmeb-75	121	331	the	the	DET
ajbmeb-75	121	332	importance	importance	NOUN
ajbmeb-75	121	333	of	of	ADP
ajbmeb-75	121	334	the	the	DET
ajbmeb-75	121	335	accounting	accounting	NOUN
ajbmeb-75	121	336	profession	profession	NOUN
ajbmeb-75	121	337	.	.	PUNCT
ajbmeb-75	122	1	american	american	ADJ
ajbmeb-75	122	2	journal	journal	PROPN
ajbmeb-75	122	3	of	of	ADP
ajbmeb-75	122	4	business	business	NOUN
ajbmeb-75	122	5	management	management	NOUN
ajbmeb-75	122	6	,	,	PUNCT
ajbmeb-75	122	7	economics	economic	NOUN
ajbmeb-75	122	8	and	and	CCONJ
ajbmeb-75	122	9	banking	banking	NOUN
ajbmeb-75	122	10	volume	volume	NOUN
ajbmeb-75	122	11	4	4	NUM
ajbmeb-75	122	12	,	,	PUNCT
ajbmeb-75	122	13	sep	sep	PROPN
ajbmeb-75	122	14	.	.	PROPN
ajbmeb-75	122	15	,	,	PUNCT
ajbmeb-75	122	16	2022	2022	NUM
ajbmeb-75	122	17	p	p	NOUN
ajbmeb-75	122	18	a	a	DET
ajbmeb-75	122	19	g	g	NOUN
ajbmeb-75	122	20	e	e	NOUN
ajbmeb-75	122	21	|	|	ADV
ajbmeb-75	122	22	38	38	NUM
ajbmeb-75	122	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-75	122	24	bdependent	bdependent	NOUN
ajbmeb-75	122	25	variable	variable	ADJ
ajbmeb-75	122	26	data	datum	NOUN
ajbmeb-75	122	27	analysis	analysis	NOUN
ajbmeb-75	122	28	:	:	PUNCT
ajbmeb-75	122	29	table	table	NOUN
ajbmeb-75	122	30	no	no	INTJ
ajbmeb-75	122	31	.	.	PUNCT
ajbmeb-75	123	1	(	(	PUNCT
ajbmeb-75	123	2	7	7	X
ajbmeb-75	123	3	)	)	PUNCT
ajbmeb-75	123	4	displays	display	VERB
ajbmeb-75	123	5	the	the	DET
ajbmeb-75	123	6	results	result	NOUN
ajbmeb-75	123	7	of	of	ADP
ajbmeb-75	123	8	the	the	DET
ajbmeb-75	123	9	one	one	NUM
ajbmeb-75	123	10	-	-	PUNCT
ajbmeb-75	123	11	sample	sample	NOUN
ajbmeb-75	123	12	(	(	PUNCT
ajbmeb-75	123	13	t	t	NOUN
ajbmeb-75	123	14	)	)	PUNCT
ajbmeb-75	123	15	test	test	NOUN
ajbmeb-75	123	16	for	for	ADP
ajbmeb-75	123	17	the	the	DET
ajbmeb-75	123	18	paragraphs	paragraph	NOUN
ajbmeb-75	123	19	of	of	ADP
ajbmeb-75	123	20	the	the	DET
ajbmeb-75	123	21	dependent	dependent	ADJ
ajbmeb-75	123	22	variable	variable	NOUN
ajbmeb-75	123	23	(	(	PUNCT
ajbmeb-75	123	24	enhancing	enhance	VERB
ajbmeb-75	123	25	professional	professional	ADJ
ajbmeb-75	123	26	and	and	CCONJ
ajbmeb-75	123	27	ethical	ethical	ADJ
ajbmeb-75	123	28	practices	practice	NOUN
ajbmeb-75	123	29	for	for	ADP
ajbmeb-75	123	30	the	the	DET
ajbmeb-75	123	31	accounting	accounting	NOUN
ajbmeb-75	123	32	profession	profession	NOUN
ajbmeb-75	123	33	):	):	PUNCT
ajbmeb-75	123	34	table	table	NOUN
ajbmeb-75	123	35	no	no	INTJ
ajbmeb-75	123	36	.	.	PUNCT
ajbmeb-75	124	1	(	(	PUNCT
ajbmeb-75	124	2	7	7	X
ajbmeb-75	124	3	)	)	PUNCT
ajbmeb-75	124	4	arithmetic	arithmetic	ADJ
ajbmeb-75	124	5	averages	average	NOUN
ajbmeb-75	124	6	,	,	PUNCT
ajbmeb-75	124	7	standard	standard	ADJ
ajbmeb-75	124	8	deviations	deviation	NOUN
ajbmeb-75	124	9	,	,	PUNCT
ajbmeb-75	124	10	relative	relative	ADJ
ajbmeb-75	124	11	weights	weight	NOUN
ajbmeb-75	124	12	,	,	PUNCT
ajbmeb-75	124	13	ranks	rank	NOUN
ajbmeb-75	124	14	,	,	PUNCT
ajbmeb-75	124	15	and	and	CCONJ
ajbmeb-75	124	16	(	(	PUNCT
ajbmeb-75	124	17	t	t	NOUN
ajbmeb-75	124	18	)	)	PUNCT
ajbmeb-75	124	19	test	test	NOUN
ajbmeb-75	124	20	for	for	ADP
ajbmeb-75	124	21	one	one	NUM
ajbmeb-75	124	22	sample	sample	NOUN
ajbmeb-75	124	23	for	for	ADP
ajbmeb-75	124	24	the	the	DET
ajbmeb-75	124	25	paragraphs	paragraph	NOUN
ajbmeb-75	124	26	of	of	ADP
ajbmeb-75	124	27	the	the	DET
ajbmeb-75	124	28	dependent	dependent	ADJ
ajbmeb-75	124	29	variable	variable	ADJ
ajbmeb-75	124	30	axis	axis	NOUN
ajbmeb-75	124	31	and	and	CCONJ
ajbmeb-75	124	32	the	the	DET
ajbmeb-75	124	33	total	total	ADJ
ajbmeb-75	124	34	score	score	NOUN
ajbmeb-75	124	35	for	for	ADP
ajbmeb-75	124	36	its	its	PRON
ajbmeb-75	124	37	paragraphs	paragraph	NOUN
ajbmeb-75	124	38	no	no	INTJ
ajbmeb-75	124	39	.	.	PUNCT
ajbmeb-75	125	1	the	the	DET
ajbmeb-75	125	2	role	role	NOUN
ajbmeb-75	125	3	of	of	ADP
ajbmeb-75	125	4	academic	academic	ADJ
ajbmeb-75	125	5	accounting	accounting	NOUN
ajbmeb-75	125	6	education	education	NOUN
ajbmeb-75	125	7	in	in	ADP
ajbmeb-75	125	8	educational	educational	ADJ
ajbmeb-75	125	9	institutions	institution	NOUN
ajbmeb-75	125	10	sma	sma	VERB
ajbmeb-75	125	11	standard	standard	ADJ
ajbmeb-75	125	12	deviation	deviation	NOUN
ajbmeb-75	125	13	relative	relative	ADJ
ajbmeb-75	125	14	weight	weight	NOUN
ajbmeb-75	125	15	value	value	NOUN
ajbmeb-75	125	16	(	(	PUNCT
ajbmeb-75	125	17	t	t	NOUN
ajbmeb-75	125	18	)	)	PUNCT
ajbmeb-75	125	19	value	value	NOUN
ajbmeb-75	125	20	(	(	PUNCT
ajbmeb-75	125	21	sig	sig	NOUN
ajbmeb-75	125	22	.	.	PUNCT
ajbmeb-75	125	23	)	)	PUNCT
ajbmeb-75	126	1	repeti	repeti	ADJ
ajbmeb-75	126	2	tion	tion	NOUN
ajbmeb-75	126	3	1	1	NUM
ajbmeb-75	126	4	courses	course	NOUN
ajbmeb-75	126	5	in	in	ADP
ajbmeb-75	126	6	educational	educational	ADJ
ajbmeb-75	126	7	institutions	institution	NOUN
ajbmeb-75	126	8	are	be	AUX
ajbmeb-75	126	9	consistent	consistent	ADJ
ajbmeb-75	126	10	with	with	ADP
ajbmeb-75	126	11	the	the	DET
ajbmeb-75	126	12	nature	nature	NOUN
ajbmeb-75	126	13	of	of	ADP
ajbmeb-75	126	14	professional	professional	ADJ
ajbmeb-75	126	15	and	and	CCONJ
ajbmeb-75	126	16	ethical	ethical	ADJ
ajbmeb-75	126	17	practices	practice	NOUN
ajbmeb-75	126	18	of	of	ADP
ajbmeb-75	126	19	the	the	DET
ajbmeb-75	126	20	accounting	accounting	NOUN
ajbmeb-75	126	21	profession	profession	NOUN
ajbmeb-75	126	22	3.87	3.87	NUM
ajbmeb-75	126	23	0.69	0.69	NUM
ajbmeb-75	126	24	77.34	77.34	NUM
ajbmeb-75	126	25	6.7	6.7	NUM
ajbmeb-75	126	26	0	0	NUM
ajbmeb-75	126	27	2	2	NUM
ajbmeb-75	126	28	2	2	NUM
ajbmeb-75	126	29	educational	educational	ADJ
ajbmeb-75	126	30	institutions	institution	NOUN
ajbmeb-75	126	31	are	be	AUX
ajbmeb-75	126	32	interested	interested	ADJ
ajbmeb-75	126	33	in	in	ADP
ajbmeb-75	126	34	graduating	graduate	VERB
ajbmeb-75	126	35	students	student	NOUN
ajbmeb-75	126	36	with	with	ADP
ajbmeb-75	126	37	high	high	ADJ
ajbmeb-75	126	38	professional	professional	ADJ
ajbmeb-75	126	39	competence	competence	NOUN
ajbmeb-75	126	40	3.54	3.54	NUM
ajbmeb-75	126	41	0.73	0.73	NUM
ajbmeb-75	126	42	70.67	70.67	NUM
ajbmeb-75	126	43	4	4	NUM
ajbmeb-75	126	44	0	0	NUM
ajbmeb-75	126	45	8	8	NUM
ajbmeb-75	126	46	3	3	NUM
ajbmeb-75	126	47	teaching	teaching	NOUN
ajbmeb-75	126	48	courses	course	NOUN
ajbmeb-75	126	49	in	in	ADP
ajbmeb-75	126	50	educational	educational	ADJ
ajbmeb-75	126	51	institutions	institution	NOUN
ajbmeb-75	126	52	sequentially	sequentially	ADV
ajbmeb-75	126	53	help	help	VERB
ajbmeb-75	126	54	students	student	NOUN
ajbmeb-75	126	55	acquire	acquire	VERB
ajbmeb-75	126	56	professional	professional	ADJ
ajbmeb-75	126	57	and	and	CCONJ
ajbmeb-75	126	58	ethical	ethical	ADJ
ajbmeb-75	126	59	skills	skill	NOUN
ajbmeb-75	126	60	.	.	PUNCT
ajbmeb-75	127	1	3.94	3.94	NUM
ajbmeb-75	127	2	0.64	0.64	NUM
ajbmeb-75	127	3	78.67	78.67	NUM
ajbmeb-75	127	4	7.99	7.99	NUM
ajbmeb-75	127	5	0	0	NUM
ajbmeb-75	127	6	1	1	NUM
ajbmeb-75	127	7	4	4	NUM
ajbmeb-75	127	8	courses	course	NOUN
ajbmeb-75	127	9	in	in	ADP
ajbmeb-75	127	10	university	university	NOUN
ajbmeb-75	127	11	education	education	NOUN
ajbmeb-75	127	12	include	include	VERB
ajbmeb-75	127	13	topics	topic	NOUN
ajbmeb-75	127	14	that	that	PRON
ajbmeb-75	127	15	promote	promote	VERB
ajbmeb-75	127	16	the	the	DET
ajbmeb-75	127	17	use	use	NOUN
ajbmeb-75	127	18	of	of	ADP
ajbmeb-75	127	19	computer	computer	NOUN
ajbmeb-75	127	20	technology	technology	NOUN
ajbmeb-75	127	21	and	and	CCONJ
ajbmeb-75	127	22	the	the	DET
ajbmeb-75	127	23	internet	internet	NOUN
ajbmeb-75	127	24	3.74	3.74	NUM
ajbmeb-75	127	25	0.69	0.69	NUM
ajbmeb-75	127	26	74.67	74.67	NUM
ajbmeb-75	127	27	5.81	5.81	NUM
ajbmeb-75	127	28	0	0	NUM
ajbmeb-75	127	29	5	5	NUM
ajbmeb-75	127	30	5	5	NUM
ajbmeb-75	127	31	accounting	accounting	NOUN
ajbmeb-75	127	32	education	education	NOUN
ajbmeb-75	127	33	courses	course	NOUN
ajbmeb-75	127	34	enhance	enhance	VERB
ajbmeb-75	127	35	professional	professional	ADJ
ajbmeb-75	127	36	ethics	ethic	NOUN
ajbmeb-75	127	37	among	among	ADP
ajbmeb-75	127	38	students	student	NOUN
ajbmeb-75	127	39	3.8	3.8	NUM
ajbmeb-75	127	40	0.61	0.61	NUM
ajbmeb-75	127	41	76	76	NUM
ajbmeb-75	127	42	7.19	7.19	NUM
ajbmeb-75	127	43	0	0	NUM
ajbmeb-75	127	44	4	4	NUM
ajbmeb-75	127	45	6	6	NUM
ajbmeb-75	127	46	accounting	accounting	NOUN
ajbmeb-75	127	47	education	education	NOUN
ajbmeb-75	127	48	includes	include	VERB
ajbmeb-75	127	49	a	a	DET
ajbmeb-75	127	50	course	course	NOUN
ajbmeb-75	127	51	related	relate	VERB
ajbmeb-75	127	52	to	to	ADP
ajbmeb-75	127	53	the	the	DET
ajbmeb-75	127	54	ethics	ethic	NOUN
ajbmeb-75	127	55	of	of	ADP
ajbmeb-75	127	56	practicing	practice	VERB
ajbmeb-75	127	57	the	the	DET
ajbmeb-75	127	58	accounting	accounting	NOUN
ajbmeb-75	127	59	profession	profession	NOUN
ajbmeb-75	127	60	3.7	3.7	NUM
ajbmeb-75	127	61	0.96	0.96	NUM
ajbmeb-75	127	62	74	74	NUM
ajbmeb-75	127	63	4.1	4.1	NUM
ajbmeb-75	127	64	0	0	NUM
ajbmeb-75	127	65	7	7	NUM
ajbmeb-75	127	66	7	7	NUM
ajbmeb-75	127	67	accounting	accounting	NOUN
ajbmeb-75	127	68	education	education	NOUN
ajbmeb-75	127	69	courses	course	NOUN
ajbmeb-75	127	70	emphasize	emphasize	VERB
ajbmeb-75	127	71	objectivity	objectivity	NOUN
ajbmeb-75	127	72	and	and	CCONJ
ajbmeb-75	127	73	confidentiality	confidentiality	NOUN
ajbmeb-75	127	74	in	in	ADP
ajbmeb-75	127	75	accounting	accounting	NOUN
ajbmeb-75	127	76	work	work	NOUN
ajbmeb-75	127	77	3.73	3.73	NUM
ajbmeb-75	127	78	0.74	0.74	NUM
ajbmeb-75	127	79	74.67	74.67	NUM
ajbmeb-75	127	80	5.43	5.43	NUM
ajbmeb-75	127	81	0	0	NUM
ajbmeb-75	127	82	6	6	NUM
ajbmeb-75	127	83	8	8	NUM
ajbmeb-75	127	84	the	the	DET
ajbmeb-75	127	85	courses	course	NOUN
ajbmeb-75	127	86	in	in	ADP
ajbmeb-75	127	87	accounting	accounting	NOUN
ajbmeb-75	127	88	programs	program	NOUN
ajbmeb-75	127	89	include	include	VERB
ajbmeb-75	127	90	topics	topic	NOUN
ajbmeb-75	127	91	that	that	PRON
ajbmeb-75	127	92	enhance	enhance	VERB
ajbmeb-75	127	93	students	student	NOUN
ajbmeb-75	127	94	'	'	PART
ajbmeb-75	127	95	tendencies	tendency	NOUN
ajbmeb-75	127	96	and	and	CCONJ
ajbmeb-75	127	97	attitudes	attitude	NOUN
ajbmeb-75	127	98	towards	towards	ADP
ajbmeb-75	127	99	the	the	DET
ajbmeb-75	127	100	accounting	accounting	NOUN
ajbmeb-75	127	101	profession	profession	NOUN
ajbmeb-75	127	102	3.84	3.84	NUM
ajbmeb-75	127	103	0.84	0.84	NUM
ajbmeb-75	127	104	76.67	76.67	NUM
ajbmeb-75	127	105	5.48	5.48	NUM
ajbmeb-75	127	106	0	0	NUM
ajbmeb-75	127	107	3	3	NUM
ajbmeb-75	127	108	total	total	NOUN
ajbmeb-75	127	109	marks	mark	NOUN
ajbmeb-75	127	110	3.77	3.77	NUM
ajbmeb-75	127	111	0.46	0.46	NUM
ajbmeb-75	127	112	75.34	75.34	NUM
ajbmeb-75	127	113	9.2	9.2	NUM
ajbmeb-75	127	114	0	0	NUM
ajbmeb-75	127	115	from	from	ADP
ajbmeb-75	127	116	the	the	DET
ajbmeb-75	127	117	previous	previous	ADJ
ajbmeb-75	127	118	table	table	NOUN
ajbmeb-75	127	119	,	,	PUNCT
ajbmeb-75	127	120	it	it	PRON
ajbmeb-75	127	121	is	be	AUX
ajbmeb-75	127	122	clear	clear	ADJ
ajbmeb-75	127	123	that	that	SCONJ
ajbmeb-75	127	124	all	all	DET
ajbmeb-75	127	125	the	the	DET
ajbmeb-75	127	126	probability	probability	NOUN
ajbmeb-75	127	127	values	value	NOUN
ajbmeb-75	127	128	(	(	PUNCT
ajbmeb-75	127	129	sig	sig	NOUN
ajbmeb-75	127	130	.	.	PUNCT
ajbmeb-75	127	131	)	)	PUNCT
ajbmeb-75	127	132	are	be	AUX
ajbmeb-75	127	133	less	less	ADJ
ajbmeb-75	127	134	than	than	ADP
ajbmeb-75	127	135	the	the	DET
ajbmeb-75	127	136	significance	significance	NOUN
ajbmeb-75	127	137	level	level	NOUN
ajbmeb-75	127	138	(	(	PUNCT
ajbmeb-75	127	139	0.05	0.05	NUM
ajbmeb-75	127	140	)	)	PUNCT
ajbmeb-75	127	141	,	,	PUNCT
ajbmeb-75	127	142	and	and	CCONJ
ajbmeb-75	127	143	accordingly	accordingly	ADV
ajbmeb-75	127	144	,	,	PUNCT
ajbmeb-75	127	145	the	the	DET
ajbmeb-75	127	146	arithmetic	arithmetic	ADJ
ajbmeb-75	127	147	averages	average	NOUN
ajbmeb-75	127	148	are	be	AUX
ajbmeb-75	127	149	statistically	statistically	ADV
ajbmeb-75	127	150	significant	significant	ADJ
ajbmeb-75	127	151	,	,	PUNCT
ajbmeb-75	127	152	and	and	CCONJ
ajbmeb-75	127	153	that	that	SCONJ
ajbmeb-75	127	154	the	the	DET
ajbmeb-75	127	155	responses	response	NOUN
ajbmeb-75	127	156	of	of	ADP
ajbmeb-75	127	157	the	the	DET
ajbmeb-75	127	158	individuals	individual	NOUN
ajbmeb-75	127	159	did	do	AUX
ajbmeb-75	127	160	not	not	PART
ajbmeb-75	127	161	reach	reach	VERB
ajbmeb-75	127	162	the	the	DET
ajbmeb-75	127	163	known	know	VERB
ajbmeb-75	127	164	percentage	percentage	NOUN
ajbmeb-75	127	165	of	of	ADP
ajbmeb-75	127	166	neutrality	neutrality	NOUN
ajbmeb-75	127	167	(	(	PUNCT
ajbmeb-75	127	168	3	3	NUM
ajbmeb-75	127	169	)	)	PUNCT
ajbmeb-75	127	170	,	,	PUNCT
ajbmeb-75	127	171	and	and	CCONJ
ajbmeb-75	127	172	the	the	DET
ajbmeb-75	127	173	values	value	NOUN
ajbmeb-75	127	174	of	of	ADP
ajbmeb-75	127	175	(	(	PUNCT
ajbmeb-75	127	176	t	t	NOUN
ajbmeb-75	127	177	)	)	PUNCT
ajbmeb-75	127	178	were	be	AUX
ajbmeb-75	127	179	positive	positive	ADJ
ajbmeb-75	127	180	,	,	PUNCT
ajbmeb-75	127	181	meaning	mean	VERB
ajbmeb-75	127	182	that	that	SCONJ
ajbmeb-75	127	183	the	the	DET
ajbmeb-75	127	184	sample	sample	NOUN
ajbmeb-75	127	185	agreed	agree	VERB
ajbmeb-75	127	186	on	on	ADP
ajbmeb-75	127	187	the	the	DET
ajbmeb-75	127	188	content	content	NOUN
ajbmeb-75	127	189	of	of	ADP
ajbmeb-75	127	190	the	the	DET
ajbmeb-75	127	191	axis	axis	NOUN
ajbmeb-75	127	192	(	(	PUNCT
ajbmeb-75	127	193	the	the	DET
ajbmeb-75	127	194	role	role	NOUN
ajbmeb-75	127	195	of	of	ADP
ajbmeb-75	127	196	accounting	accounting	NOUN
ajbmeb-75	127	197	education	education	NOUN
ajbmeb-75	127	198	in	in	ADP
ajbmeb-75	127	199	promoting	promote	VERB
ajbmeb-75	127	200	professional	professional	ADJ
ajbmeb-75	127	201	and	and	CCONJ
ajbmeb-75	127	202	ethical	ethical	ADJ
ajbmeb-75	127	203	practices	practice	NOUN
ajbmeb-75	127	204	of	of	ADP
ajbmeb-75	127	205	the	the	DET
ajbmeb-75	127	206	profession	profession	NOUN
ajbmeb-75	127	207	)	)	PUNCT
ajbmeb-75	127	208	and	and	CCONJ
ajbmeb-75	127	209	the	the	DET
ajbmeb-75	127	210	relative	relative	ADJ
ajbmeb-75	127	211	weight	weight	NOUN
ajbmeb-75	127	212	of	of	ADP
ajbmeb-75	127	213	the	the	DET
ajbmeb-75	127	214	total	total	ADJ
ajbmeb-75	127	215	score	score	NOUN
ajbmeb-75	127	216	reached	reach	VERB
ajbmeb-75	127	217	(	(	PUNCT
ajbmeb-75	127	218	75.34	75.34	NUM
ajbmeb-75	127	219	)	)	PUNCT
ajbmeb-75	127	220	,	,	PUNCT
ajbmeb-75	127	221	which	which	PRON
ajbmeb-75	127	222	is	be	AUX
ajbmeb-75	127	223	a	a	DET
ajbmeb-75	127	224	large	large	ADJ
ajbmeb-75	127	225	percentage	percentage	NOUN
ajbmeb-75	127	226	,	,	PUNCT
ajbmeb-75	127	227	and	and	CCONJ
ajbmeb-75	127	228	the	the	DET
ajbmeb-75	127	229	paragraph	paragraph	NOUN
ajbmeb-75	127	230	with	with	ADP
ajbmeb-75	127	231	the	the	DET
ajbmeb-75	127	232	first	first	ADJ
ajbmeb-75	127	233	repetition	repetition	NOUN
ajbmeb-75	127	234	no	no	INTJ
ajbmeb-75	127	235	.	.	PUNCT
ajbmeb-75	128	1	(	(	PUNCT
ajbmeb-75	128	2	3	3	X
ajbmeb-75	128	3	)	)	PUNCT
ajbmeb-75	128	4	was	be	AUX
ajbmeb-75	128	5	with	with	ADP
ajbmeb-75	128	6	a	a	DET
ajbmeb-75	128	7	relative	relative	ADJ
ajbmeb-75	128	8	weight	weight	NOUN
ajbmeb-75	128	9	of	of	ADP
ajbmeb-75	128	10	(	(	PUNCT
ajbmeb-75	128	11	78.67	78.67	NUM
ajbmeb-75	128	12	%	%	NOUN
ajbmeb-75	128	13	)	)	PUNCT
ajbmeb-75	128	14	and	and	CCONJ
ajbmeb-75	128	15	the	the	DET
ajbmeb-75	128	16	second	second	ADJ
ajbmeb-75	128	17	paragraph	paragraph	NOUN
ajbmeb-75	128	18	was	be	AUX
ajbmeb-75	128	19	in	in	ADP
ajbmeb-75	128	20	the	the	DET
ajbmeb-75	128	21	last	last	ADJ
ajbmeb-75	128	22	repetition	repetition	NOUN
ajbmeb-75	128	23	with	with	ADP
ajbmeb-75	128	24	a	a	DET
ajbmeb-75	128	25	relative	relative	ADJ
ajbmeb-75	128	26	weight	weight	NOUN
ajbmeb-75	128	27	(	(	PUNCT
ajbmeb-75	128	28	70.67	70.67	NUM
ajbmeb-75	128	29	%	%	NOUN
ajbmeb-75	128	30	)	)	PUNCT
ajbmeb-75	128	31	the	the	DET
ajbmeb-75	128	32	researcher	researcher	NOUN
ajbmeb-75	128	33	believes	believe	VERB
ajbmeb-75	128	34	that	that	SCONJ
ajbmeb-75	128	35	rehabilitating	rehabilitate	VERB
ajbmeb-75	128	36	the	the	DET
ajbmeb-75	128	37	student	student	NOUN
ajbmeb-75	128	38	and	and	CCONJ
ajbmeb-75	128	39	developing	develop	VERB
ajbmeb-75	128	40	his	his	PRON
ajbmeb-75	128	41	abilities	ability	NOUN
ajbmeb-75	128	42	begins	begin	VERB
ajbmeb-75	128	43	with	with	ADP
ajbmeb-75	128	44	his	his	PRON
ajbmeb-75	128	45	first	first	ADJ
ajbmeb-75	128	46	university	university	NOUN
ajbmeb-75	128	47	steps	step	NOUN
ajbmeb-75	128	48	,	,	PUNCT
ajbmeb-75	128	49	where	where	SCONJ
ajbmeb-75	128	50	he	he	PRON
ajbmeb-75	128	51	acquires	acquire	VERB
ajbmeb-75	128	52	the	the	DET
ajbmeb-75	128	53	skill	skill	NOUN
ajbmeb-75	128	54	and	and	CCONJ
ajbmeb-75	128	55	understanding	understanding	NOUN
ajbmeb-75	128	56	of	of	ADP
ajbmeb-75	128	57	accounting	accounting	NOUN
ajbmeb-75	128	58	standards	standard	NOUN
ajbmeb-75	128	59	through	through	ADP
ajbmeb-75	128	60	study	study	NOUN
ajbmeb-75	128	61	.	.	PUNCT
ajbmeb-75	129	1	second	second	ADV
ajbmeb-75	129	2	:	:	PUNCT
ajbmeb-75	129	3	testing	test	VERB
ajbmeb-75	129	4	the	the	DET
ajbmeb-75	129	5	hypothesis	hypothesis	NOUN
ajbmeb-75	129	6	of	of	ADP
ajbmeb-75	129	7	the	the	DET
ajbmeb-75	129	8	study	study	NOUN
ajbmeb-75	129	9	:	:	PUNCT
ajbmeb-75	129	10	1.presence	1.presence	NUM
ajbmeb-75	129	11	role	role	NOUN
ajbmeb-75	129	12	for	for	ADP
ajbmeb-75	129	13	education	education	NOUN
ajbmeb-75	129	14	academic	academic	ADJ
ajbmeb-75	129	15	accountant	accountant	NOUN
ajbmeb-75	129	16	in	in	ADP
ajbmeb-75	129	17	institutions	institution	NOUN
ajbmeb-75	129	18	educational	educational	ADJ
ajbmeb-75	129	19	to	to	PART
ajbmeb-75	129	20	promote	promote	VERB
ajbmeb-75	129	21	practices	practice	NOUN
ajbmeb-75	129	22	professional	professional	ADJ
ajbmeb-75	129	23	and	and	CCONJ
ajbmeb-75	129	24	moral	moral	ADJ
ajbmeb-75	129	25	for	for	ADP
ajbmeb-75	129	26	profession	profession	NOUN
ajbmeb-75	129	27	accounting	accounting	NOUN
ajbmeb-75	129	28	:	:	PUNCT
ajbmeb-75	129	29	to	to	PART
ajbmeb-75	129	30	test	test	VERB
ajbmeb-75	129	31	the	the	DET
ajbmeb-75	129	32	first	first	ADJ
ajbmeb-75	129	33	hypothesis	hypothesis	NOUN
ajbmeb-75	129	34	,	,	PUNCT
ajbmeb-75	129	35	the	the	DET
ajbmeb-75	129	36	researcher	researcher	NOUN
ajbmeb-75	129	37	used	use	VERB
ajbmeb-75	129	38	a	a	DET
ajbmeb-75	129	39	simple	simple	ADJ
ajbmeb-75	129	40	linear	linear	ADJ
ajbmeb-75	129	41	regression	regression	NOUN
ajbmeb-75	129	42	analysis	analysis	NOUN
ajbmeb-75	129	43	between	between	ADP
ajbmeb-75	129	44	the	the	DET
ajbmeb-75	129	45	total	total	ADJ
ajbmeb-75	129	46	score	score	NOUN
ajbmeb-75	129	47	for	for	ADP
ajbmeb-75	129	48	the	the	DET
ajbmeb-75	129	49	academic	academic	ADJ
ajbmeb-75	129	50	qualification	qualification	NOUN
ajbmeb-75	129	51	axis	axis	NOUN
ajbmeb-75	129	52	and	and	CCONJ
ajbmeb-75	129	53	the	the	DET
ajbmeb-75	129	54	total	total	ADJ
ajbmeb-75	129	55	score	score	NOUN
ajbmeb-75	129	56	for	for	ADP
ajbmeb-75	129	57	the	the	DET
ajbmeb-75	129	58	dependent	dependent	ADJ
ajbmeb-75	129	59	variable	variable	ADJ
ajbmeb-75	129	60	professional	professional	ADJ
ajbmeb-75	129	61	and	and	CCONJ
ajbmeb-75	129	62	ethical	ethical	ADJ
ajbmeb-75	129	63	practices	practice	NOUN
ajbmeb-75	129	64	of	of	ADP
ajbmeb-75	129	65	the	the	DET
ajbmeb-75	129	66	accounting	accounting	NOUN
ajbmeb-75	129	67	profession	profession	NOUN
ajbmeb-75	129	68	,	,	PUNCT
ajbmeb-75	129	69	and	and	CCONJ
ajbmeb-75	129	70	the	the	DET
ajbmeb-75	129	71	results	result	NOUN
ajbmeb-75	129	72	were	be	AUX
ajbmeb-75	129	73	as	as	SCONJ
ajbmeb-75	129	74	follows	follow	VERB
ajbmeb-75	129	75	:	:	PUNCT
ajbmeb-75	129	76	american	american	PROPN
ajbmeb-75	129	77	journal	journal	PROPN
ajbmeb-75	129	78	of	of	ADP
ajbmeb-75	129	79	business	business	NOUN
ajbmeb-75	129	80	management	management	NOUN
ajbmeb-75	129	81	,	,	PUNCT
ajbmeb-75	129	82	economics	economic	NOUN
ajbmeb-75	129	83	and	and	CCONJ
ajbmeb-75	129	84	banking	banking	NOUN
ajbmeb-75	129	85	volume	volume	NOUN
ajbmeb-75	129	86	4	4	NUM
ajbmeb-75	129	87	,	,	PUNCT
ajbmeb-75	129	88	sep	sep	PROPN
ajbmeb-75	129	89	.	.	PROPN
ajbmeb-75	129	90	,	,	PUNCT
ajbmeb-75	129	91	2022	2022	NUM
ajbmeb-75	129	92	p	p	NOUN
ajbmeb-75	129	93	a	a	DET
ajbmeb-75	129	94	g	g	NOUN
ajbmeb-75	129	95	e	e	NOUN
ajbmeb-75	129	96	|	|	ADV
ajbmeb-75	129	97	39	39	NUM
ajbmeb-75	129	98	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-75	129	99	table	table	NOUN
ajbmeb-75	129	100	no	no	INTJ
ajbmeb-75	129	101	.	.	PUNCT
ajbmeb-75	130	1	(	(	PUNCT
ajbmeb-75	130	2	8)	8)	NUM
ajbmeb-75	130	3	correlation	correlation	NOUN
ajbmeb-75	130	4	coefficient	coefficient	NOUN
ajbmeb-75	130	5	,	,	PUNCT
ajbmeb-75	130	6	coefficient	coefficient	NOUN
ajbmeb-75	130	7	of	of	ADP
ajbmeb-75	130	8	determination	determination	NOUN
ajbmeb-75	130	9	,	,	PUNCT
ajbmeb-75	130	10	value	value	NOUN
ajbmeb-75	130	11	(	(	PUNCT
ajbmeb-75	130	12	f	f	PROPN
ajbmeb-75	130	13	)	)	PUNCT
ajbmeb-75	130	14	and	and	CCONJ
ajbmeb-75	130	15	probability	probability	NOUN
ajbmeb-75	130	16	value	value	NOUN
ajbmeb-75	130	17	of	of	ADP
ajbmeb-75	130	18	the	the	DET
ajbmeb-75	130	19	relationship	relationship	NOUN
ajbmeb-75	130	20	between	between	ADP
ajbmeb-75	130	21	academic	academic	ADJ
ajbmeb-75	130	22	qualification	qualification	NOUN
ajbmeb-75	130	23	and	and	CCONJ
ajbmeb-75	130	24	professional	professional	ADJ
ajbmeb-75	130	25	and	and	CCONJ
ajbmeb-75	130	26	ethical	ethical	ADJ
ajbmeb-75	130	27	practices	practice	NOUN
ajbmeb-75	130	28	of	of	ADP
ajbmeb-75	130	29	the	the	DET
ajbmeb-75	130	30	accounting	accounting	NOUN
ajbmeb-75	130	31	profession	profession	NOUN
ajbmeb-75	130	32	variables	variable	VERB
ajbmeb-75	130	33	correlation	correlation	NOUN
ajbmeb-75	130	34	coefficient	coefficient	VERB
ajbmeb-75	130	35	the	the	DET
ajbmeb-75	130	36	coefficient	coefficient	NOUN
ajbmeb-75	130	37	of	of	ADP
ajbmeb-75	130	38	determination	determination	NOUN
ajbmeb-75	130	39	real	real	ADJ
ajbmeb-75	130	40	link	link	NOUN
ajbmeb-75	130	41	value	value	NOUN
ajbmeb-75	130	42	(	(	PUNCT
ajbmeb-75	130	43	f	f	X
ajbmeb-75	130	44	)	)	PUNCT
ajbmeb-75	130	45	value	value	NOUN
ajbmeb-75	130	46	(	(	PUNCT
ajbmeb-75	130	47	sig	sig	NOUN
ajbmeb-75	130	48	.	.	PUNCT
ajbmeb-75	130	49	)	)	PUNCT
ajbmeb-75	131	1	academic	academic	ADJ
ajbmeb-75	131	2	qualification	qualification	NOUN
ajbmeb-75	131	3	and	and	CCONJ
ajbmeb-75	131	4	professional	professional	ADJ
ajbmeb-75	131	5	and	and	CCONJ
ajbmeb-75	131	6	ethical	ethical	ADJ
ajbmeb-75	131	7	practices	practice	NOUN
ajbmeb-75	131	8	for	for	ADP
ajbmeb-75	131	9	the	the	DET
ajbmeb-75	131	10	accounting	accounting	NOUN
ajbmeb-75	131	11	profession	profession	NOUN
ajbmeb-75	131	12	0.77	0.77	NUM
ajbmeb-75	131	13	0.6	0.6	NUM
ajbmeb-75	131	14	0.59	0.59	NUM
ajbmeb-75	131	15	41.65	41.65	NUM
ajbmeb-75	131	16	0	0	NUM
ajbmeb-75	132	1	the	the	DET
ajbmeb-75	132	2	previous	previous	ADJ
ajbmeb-75	132	3	table	table	NOUN
ajbmeb-75	132	4	shows	show	VERB
ajbmeb-75	132	5	that	that	SCONJ
ajbmeb-75	132	6	the	the	DET
ajbmeb-75	132	7	probability	probability	NOUN
ajbmeb-75	132	8	value	value	NOUN
ajbmeb-75	132	9	(	(	PUNCT
ajbmeb-75	132	10	sig	sig	NOUN
ajbmeb-75	132	11	.	.	PUNCT
ajbmeb-75	132	12	)	)	PUNCT
ajbmeb-75	132	13	is	be	AUX
ajbmeb-75	132	14	less	less	ADJ
ajbmeb-75	132	15	than	than	ADP
ajbmeb-75	132	16	the	the	DET
ajbmeb-75	132	17	significance	significance	NOUN
ajbmeb-75	132	18	level	level	NOUN
ajbmeb-75	132	19	(	(	PUNCT
ajbmeb-75	132	20	0.05	0.05	NUM
ajbmeb-75	132	21	)	)	PUNCT
ajbmeb-75	132	22	,	,	PUNCT
ajbmeb-75	132	23	and	and	CCONJ
ajbmeb-75	132	24	this	this	PRON
ajbmeb-75	132	25	indicates	indicate	VERB
ajbmeb-75	132	26	that	that	SCONJ
ajbmeb-75	132	27	the	the	DET
ajbmeb-75	132	28	linear	linear	ADJ
ajbmeb-75	132	29	relationship	relationship	NOUN
ajbmeb-75	132	30	between	between	ADP
ajbmeb-75	132	31	the	the	DET
ajbmeb-75	132	32	dependent	dependent	ADJ
ajbmeb-75	132	33	and	and	CCONJ
ajbmeb-75	132	34	independent	independent	ADJ
ajbmeb-75	132	35	variable	variable	NOUN
ajbmeb-75	132	36	is	be	AUX
ajbmeb-75	132	37	a	a	DET
ajbmeb-75	132	38	statistical	statistical	ADJ
ajbmeb-75	132	39	function	function	NOUN
ajbmeb-75	132	40	.	.	PUNCT
ajbmeb-75	133	1	it	it	PRON
ajbmeb-75	133	2	indicates	indicate	VERB
ajbmeb-75	133	3	that	that	SCONJ
ajbmeb-75	133	4	the	the	DET
ajbmeb-75	133	5	change	change	NOUN
ajbmeb-75	133	6	in	in	ADP
ajbmeb-75	133	7	the	the	DET
ajbmeb-75	133	8	nature	nature	NOUN
ajbmeb-75	133	9	of	of	ADP
ajbmeb-75	133	10	academic	academic	ADJ
ajbmeb-75	133	11	qualification	qualification	NOUN
ajbmeb-75	133	12	in	in	ADP
ajbmeb-75	133	13	educational	educational	ADJ
ajbmeb-75	133	14	institutions	institution	NOUN
ajbmeb-75	133	15	affects	affect	VERB
ajbmeb-75	133	16	by	by	ADP
ajbmeb-75	133	17	(	(	PUNCT
ajbmeb-75	133	18	59.8	59.8	NUM
ajbmeb-75	133	19	%	%	NOUN
ajbmeb-75	133	20	)	)	PUNCT
ajbmeb-75	133	21	the	the	DET
ajbmeb-75	133	22	professional	professional	ADJ
ajbmeb-75	133	23	and	and	CCONJ
ajbmeb-75	133	24	ethical	ethical	ADJ
ajbmeb-75	133	25	practices	practice	NOUN
ajbmeb-75	133	26	of	of	ADP
ajbmeb-75	133	27	the	the	DET
ajbmeb-75	133	28	accountant	accountant	NOUN
ajbmeb-75	133	29	within	within	ADP
ajbmeb-75	133	30	the	the	DET
ajbmeb-75	133	31	work	work	NOUN
ajbmeb-75	133	32	environment	environment	NOUN
ajbmeb-75	133	33	.	.	PUNCT
ajbmeb-75	134	1	the	the	DET
ajbmeb-75	134	2	following	follow	VERB
ajbmeb-75	134	3	is	be	AUX
ajbmeb-75	134	4	a	a	DET
ajbmeb-75	134	5	statement	statement	NOUN
ajbmeb-75	134	6	of	of	ADP
ajbmeb-75	134	7	the	the	DET
ajbmeb-75	134	8	regression	regression	NOUN
ajbmeb-75	134	9	equation	equation	NOUN
ajbmeb-75	134	10	:	:	PUNCT
ajbmeb-75	134	11	table	table	NOUN
ajbmeb-75	134	12	no	no	INTJ
ajbmeb-75	134	13	.	.	PUNCT
ajbmeb-75	135	1	(	(	PUNCT
ajbmeb-75	135	2	9	9	X
ajbmeb-75	135	3	)	)	PUNCT
ajbmeb-75	135	4	regression	regression	NOUN
ajbmeb-75	135	5	model	model	NOUN
ajbmeb-75	135	6	between	between	ADP
ajbmeb-75	135	7	academic	academic	ADJ
ajbmeb-75	135	8	qualification	qualification	NOUN
ajbmeb-75	135	9	and	and	CCONJ
ajbmeb-75	135	10	professional	professional	ADJ
ajbmeb-75	135	11	and	and	CCONJ
ajbmeb-75	135	12	ethical	ethical	ADJ
ajbmeb-75	135	13	practices	practice	NOUN
ajbmeb-75	135	14	of	of	ADP
ajbmeb-75	135	15	the	the	DET
ajbmeb-75	135	16	accounting	accounting	NOUN
ajbmeb-75	135	17	profession	profession	NOUN
ajbmeb-75	135	18	sample	sample	NOUN
ajbmeb-75	135	19	laboratories	laboratory	NOUN
ajbmeb-75	135	20	value	value	NOUN
ajbmeb-75	135	21	(	(	PUNCT
ajbmeb-75	135	22	beta	beta	NOUN
ajbmeb-75	135	23	)	)	PUNCT
ajbmeb-75	135	24	value	value	NOUN
ajbmeb-75	135	25	(	(	PUNCT
ajbmeb-75	135	26	t	t	NOUN
ajbmeb-75	135	27	)	)	PUNCT
ajbmeb-75	135	28	value	value	NOUN
ajbmeb-75	135	29	(	(	PUNCT
ajbmeb-75	135	30	sig	sig	NOUN
ajbmeb-75	135	31	.	.	PUNCT
ajbmeb-75	135	32	)	)	PUNCT
ajbmeb-75	135	33	constant	constant	ADJ
ajbmeb-75	135	34	1.09	1.09	NUM
ajbmeb-75	135	35	2.58	2.58	NUM
ajbmeb-75	135	36	0.01	0.01	NUM
ajbmeb-75	135	37	academic	academic	ADJ
ajbmeb-75	135	38	qualification	qualification	NOUN
ajbmeb-75	135	39	0.71	0.71	NUM
ajbmeb-75	135	40	0.77	0.77	NUM
ajbmeb-75	135	41	6.45	6.45	NUM
ajbmeb-75	135	42	0.00	0.00	NUM
ajbmeb-75	135	43	it	it	PRON
ajbmeb-75	135	44	is	be	AUX
ajbmeb-75	135	45	clear	clear	ADJ
ajbmeb-75	135	46	from	from	ADP
ajbmeb-75	135	47	the	the	DET
ajbmeb-75	135	48	previous	previous	ADJ
ajbmeb-75	135	49	table	table	NOUN
ajbmeb-75	135	50	that	that	SCONJ
ajbmeb-75	135	51	the	the	DET
ajbmeb-75	135	52	probability	probability	NOUN
ajbmeb-75	135	53	value	value	NOUN
ajbmeb-75	135	54	(	(	PUNCT
ajbmeb-75	135	55	sig	sig	NOUN
ajbmeb-75	135	56	.	.	PUNCT
ajbmeb-75	135	57	)	)	PUNCT
ajbmeb-75	135	58	was	be	AUX
ajbmeb-75	135	59	less	less	ADJ
ajbmeb-75	135	60	than	than	ADP
ajbmeb-75	135	61	the	the	DET
ajbmeb-75	135	62	significance	significance	NOUN
ajbmeb-75	135	63	level	level	NOUN
ajbmeb-75	135	64	of	of	ADP
ajbmeb-75	135	65	the	the	DET
ajbmeb-75	135	66	variable	variable	NOUN
ajbmeb-75	135	67	and	and	CCONJ
ajbmeb-75	135	68	constant	constant	ADJ
ajbmeb-75	135	69	,	,	PUNCT
ajbmeb-75	135	70	and	and	CCONJ
ajbmeb-75	135	71	the	the	DET
ajbmeb-75	135	72	results	result	NOUN
ajbmeb-75	135	73	received	received	AUX
ajbmeb-75	135	74	confirm	confirm	VERB
ajbmeb-75	135	75	the	the	DET
ajbmeb-75	135	76	acceptance	acceptance	NOUN
ajbmeb-75	135	77	of	of	ADP
ajbmeb-75	135	78	the	the	DET
ajbmeb-75	135	79	hypothesis	hypothesis	NOUN
ajbmeb-75	135	80	that	that	SCONJ
ajbmeb-75	135	81	there	there	PRON
ajbmeb-75	135	82	is	be	VERB
ajbmeb-75	135	83	a	a	DET
ajbmeb-75	135	84	role	role	NOUN
ajbmeb-75	135	85	for	for	ADP
ajbmeb-75	135	86	academic	academic	ADJ
ajbmeb-75	135	87	accounting	accounting	NOUN
ajbmeb-75	135	88	qualification	qualification	NOUN
ajbmeb-75	135	89	in	in	ADP
ajbmeb-75	135	90	educational	educational	ADJ
ajbmeb-75	135	91	institutions	institution	NOUN
ajbmeb-75	135	92	to	to	PART
ajbmeb-75	135	93	enhance	enhance	VERB
ajbmeb-75	135	94	professional	professional	ADJ
ajbmeb-75	135	95	and	and	CCONJ
ajbmeb-75	135	96	ethical	ethical	ADJ
ajbmeb-75	135	97	practices	practice	NOUN
ajbmeb-75	135	98	of	of	ADP
ajbmeb-75	135	99	the	the	DET
ajbmeb-75	135	100	accounting	accounting	NOUN
ajbmeb-75	135	101	profession	profession	NOUN
ajbmeb-75	135	102	,	,	PUNCT
ajbmeb-75	135	103	and	and	CCONJ
ajbmeb-75	135	104	the	the	DET
ajbmeb-75	135	105	researcher	researcher	NOUN
ajbmeb-75	135	106	believes	believe	VERB
ajbmeb-75	135	107	that	that	SCONJ
ajbmeb-75	135	108	academic	academic	ADJ
ajbmeb-75	135	109	qualification	qualification	NOUN
ajbmeb-75	135	110	must	must	AUX
ajbmeb-75	135	111	include	include	VERB
ajbmeb-75	135	112	courses	course	NOUN
ajbmeb-75	135	113	that	that	PRON
ajbmeb-75	135	114	concern	concern	VERB
ajbmeb-75	135	115	the	the	DET
ajbmeb-75	135	116	principles	principle	NOUN
ajbmeb-75	135	117	and	and	CCONJ
ajbmeb-75	135	118	standards	standard	NOUN
ajbmeb-75	135	119	of	of	ADP
ajbmeb-75	135	120	practicing	practice	VERB
ajbmeb-75	135	121	the	the	DET
ajbmeb-75	135	122	profession	profession	NOUN
ajbmeb-75	135	123	,	,	PUNCT
ajbmeb-75	135	124	and	and	CCONJ
ajbmeb-75	135	125	it	it	PRON
ajbmeb-75	135	126	must	must	AUX
ajbmeb-75	135	127	include	include	VERB
ajbmeb-75	135	128	a	a	DET
ajbmeb-75	135	129	decision	decision	NOUN
ajbmeb-75	135	130	related	relate	VERB
ajbmeb-75	135	131	to	to	ADP
ajbmeb-75	135	132	the	the	DET
ajbmeb-75	135	133	ethics	ethic	NOUN
ajbmeb-75	135	134	of	of	ADP
ajbmeb-75	135	135	the	the	DET
ajbmeb-75	135	136	profession	profession	NOUN
ajbmeb-75	135	137	.	.	PUNCT
ajbmeb-75	136	1	2.presence	2.presence	NUM
ajbmeb-75	136	2	role	role	NOUN
ajbmeb-75	136	3	for	for	ADP
ajbmeb-75	136	4	education	education	NOUN
ajbmeb-75	136	5	practical	practical	ADJ
ajbmeb-75	136	6	accountant	accountant	NOUN
ajbmeb-75	136	7	in	in	ADP
ajbmeb-75	136	8	institutions	institution	NOUN
ajbmeb-75	136	9	educational	educational	ADJ
ajbmeb-75	136	10	to	to	PART
ajbmeb-75	136	11	promote	promote	VERB
ajbmeb-75	136	12	practices	practice	NOUN
ajbmeb-75	136	13	professional	professional	ADJ
ajbmeb-75	136	14	and	and	CCONJ
ajbmeb-75	136	15	moral	moral	ADJ
ajbmeb-75	136	16	for	for	ADP
ajbmeb-75	136	17	profession	profession	NOUN
ajbmeb-75	136	18	accounting	accounting	NOUN
ajbmeb-75	136	19	:	:	PUNCT
ajbmeb-75	136	20	to	to	PART
ajbmeb-75	136	21	test	test	VERB
ajbmeb-75	136	22	the	the	DET
ajbmeb-75	136	23	second	second	ADJ
ajbmeb-75	136	24	hypothesis	hypothesis	NOUN
ajbmeb-75	136	25	,	,	PUNCT
ajbmeb-75	136	26	use	use	VERB
ajbmeb-75	136	27	researcher	researcher	NOUN
ajbmeb-75	136	28	analysis	analysis	NOUN
ajbmeb-75	136	29	regression	regression	NOUN
ajbmeb-75	136	30	linear	linear	PROPN
ajbmeb-75	136	31	simple	simple	ADJ
ajbmeb-75	136	32	between	between	ADP
ajbmeb-75	136	33	degree	degree	NOUN
ajbmeb-75	136	34	the	the	DET
ajbmeb-75	136	35	college	college	NOUN
ajbmeb-75	136	36	for	for	ADP
ajbmeb-75	136	37	axis	axis	ADJ
ajbmeb-75	136	38	qualification	qualification	NOUN
ajbmeb-75	136	39	practical	practical	ADJ
ajbmeb-75	136	40	and	and	CCONJ
ajbmeb-75	136	41	degree	degree	VERB
ajbmeb-75	136	42	the	the	DET
ajbmeb-75	136	43	college	college	NOUN
ajbmeb-75	136	44	for	for	ADP
ajbmeb-75	136	45	the	the	DET
ajbmeb-75	136	46	variable	variable	ADJ
ajbmeb-75	136	47	subordinate	subordinate	ADJ
ajbmeb-75	136	48	practices	practice	NOUN
ajbmeb-75	136	49	professional	professional	ADJ
ajbmeb-75	136	50	and	and	CCONJ
ajbmeb-75	136	51	moral	moral	ADJ
ajbmeb-75	136	52	for	for	ADP
ajbmeb-75	136	53	profession	profession	NOUN
ajbmeb-75	136	54	accounting	accounting	NOUN
ajbmeb-75	137	1	and	and	CCONJ
ajbmeb-75	137	2	she	she	PRON
ajbmeb-75	137	3	was	be	AUX
ajbmeb-75	137	4	results	result	NOUN
ajbmeb-75	137	5	as	as	SCONJ
ajbmeb-75	137	6	follows	follow	VERB
ajbmeb-75	137	7	:	:	PUNCT
ajbmeb-75	137	8	table	table	VERB
ajbmeb-75	137	9	no	no	INTJ
ajbmeb-75	137	10	.	.	PUNCT
ajbmeb-75	138	1	(	(	PUNCT
ajbmeb-75	138	2	10	10	NUM
ajbmeb-75	138	3	)	)	PUNCT
ajbmeb-75	138	4	correlation	correlation	NOUN
ajbmeb-75	138	5	coefficient	coefficient	NOUN
ajbmeb-75	138	6	,	,	PUNCT
ajbmeb-75	138	7	coefficient	coefficient	NOUN
ajbmeb-75	138	8	of	of	ADP
ajbmeb-75	138	9	determination	determination	NOUN
ajbmeb-75	138	10	,	,	PUNCT
ajbmeb-75	138	11	value	value	NOUN
ajbmeb-75	138	12	(	(	PUNCT
ajbmeb-75	138	13	f	f	PROPN
ajbmeb-75	138	14	)	)	PUNCT
ajbmeb-75	138	15	and	and	CCONJ
ajbmeb-75	138	16	probability	probability	NOUN
ajbmeb-75	138	17	value	value	NOUN
ajbmeb-75	138	18	of	of	ADP
ajbmeb-75	138	19	the	the	DET
ajbmeb-75	138	20	relationship	relationship	NOUN
ajbmeb-75	138	21	between	between	ADP
ajbmeb-75	138	22	academic	academic	ADJ
ajbmeb-75	138	23	qualification	qualification	NOUN
ajbmeb-75	138	24	and	and	CCONJ
ajbmeb-75	138	25	professional	professional	ADJ
ajbmeb-75	138	26	and	and	CCONJ
ajbmeb-75	138	27	ethical	ethical	ADJ
ajbmeb-75	138	28	practices	practice	NOUN
ajbmeb-75	138	29	of	of	ADP
ajbmeb-75	138	30	the	the	DET
ajbmeb-75	138	31	accounting	accounting	NOUN
ajbmeb-75	138	32	profession	profession	NOUN
ajbmeb-75	138	33	variables	variable	VERB
ajbmeb-75	138	34	correlation	correlation	NOUN
ajbmeb-75	138	35	coefficient	coefficient	VERB
ajbmeb-75	138	36	the	the	DET
ajbmeb-75	138	37	coefficient	coefficient	NOUN
ajbmeb-75	138	38	of	of	ADP
ajbmeb-75	138	39	determination	determination	NOUN
ajbmeb-75	138	40	real	real	ADJ
ajbmeb-75	138	41	link	link	NOUN
ajbmeb-75	138	42	value	value	NOUN
ajbmeb-75	138	43	(	(	PUNCT
ajbmeb-75	138	44	f	f	X
ajbmeb-75	138	45	)	)	PUNCT
ajbmeb-75	138	46	value	value	NOUN
ajbmeb-75	138	47	(	(	PUNCT
ajbmeb-75	138	48	sig	sig	NOUN
ajbmeb-75	138	49	.	.	PUNCT
ajbmeb-75	138	50	)	)	PUNCT
ajbmeb-75	138	51	practical	practical	ADJ
ajbmeb-75	138	52	qualification	qualification	NOUN
ajbmeb-75	138	53	and	and	CCONJ
ajbmeb-75	138	54	professional	professional	ADJ
ajbmeb-75	138	55	and	and	CCONJ
ajbmeb-75	138	56	ethical	ethical	ADJ
ajbmeb-75	138	57	practices	practice	NOUN
ajbmeb-75	138	58	for	for	ADP
ajbmeb-75	138	59	the	the	DET
ajbmeb-75	138	60	accounting	accounting	NOUN
ajbmeb-75	138	61	profession	profession	NOUN
ajbmeb-75	138	62	0.81	0.81	NUM
ajbmeb-75	138	63	0.6	0.6	NUM
ajbmeb-75	138	64	0.64	0.64	NUM
ajbmeb-75	138	65	51.57	51.57	NUM
ajbmeb-75	138	66	0	0	NUM
ajbmeb-75	139	1	it	it	PRON
ajbmeb-75	139	2	is	be	AUX
ajbmeb-75	139	3	clear	clear	ADJ
ajbmeb-75	139	4	from	from	ADP
ajbmeb-75	139	5	the	the	DET
ajbmeb-75	139	6	previous	previous	ADJ
ajbmeb-75	139	7	table	table	NOUN
ajbmeb-75	139	8	that	that	SCONJ
ajbmeb-75	139	9	the	the	DET
ajbmeb-75	139	10	probability	probability	NOUN
ajbmeb-75	139	11	value	value	NOUN
ajbmeb-75	139	12	(	(	PUNCT
ajbmeb-75	139	13	sig	sig	NOUN
ajbmeb-75	139	14	.	.	PUNCT
ajbmeb-75	139	15	)	)	PUNCT
ajbmeb-75	139	16	is	be	AUX
ajbmeb-75	139	17	less	less	ADJ
ajbmeb-75	139	18	than	than	ADP
ajbmeb-75	139	19	the	the	DET
ajbmeb-75	139	20	significance	significance	NOUN
ajbmeb-75	139	21	level	level	NOUN
ajbmeb-75	139	22	(	(	PUNCT
ajbmeb-75	139	23	0.05	0.05	NUM
ajbmeb-75	139	24	)	)	PUNCT
ajbmeb-75	139	25	,	,	PUNCT
ajbmeb-75	139	26	and	and	CCONJ
ajbmeb-75	139	27	this	this	PRON
ajbmeb-75	139	28	indicates	indicate	VERB
ajbmeb-75	139	29	that	that	SCONJ
ajbmeb-75	139	30	the	the	DET
ajbmeb-75	139	31	linear	linear	ADJ
ajbmeb-75	139	32	relationship	relationship	NOUN
ajbmeb-75	139	33	between	between	ADP
ajbmeb-75	139	34	the	the	DET
ajbmeb-75	139	35	dependent	dependent	ADJ
ajbmeb-75	139	36	and	and	CCONJ
ajbmeb-75	139	37	independent	independent	ADJ
ajbmeb-75	139	38	variable	variable	NOUN
ajbmeb-75	139	39	is	be	AUX
ajbmeb-75	139	40	a	a	DET
ajbmeb-75	139	41	statistical	statistical	ADJ
ajbmeb-75	139	42	function	function	NOUN
ajbmeb-75	139	43	,	,	PUNCT
ajbmeb-75	139	44	as	as	SCONJ
ajbmeb-75	139	45	the	the	DET
ajbmeb-75	139	46	correlation	correlation	NOUN
ajbmeb-75	139	47	coefficient	coefficient	NOUN
ajbmeb-75	139	48	between	between	ADP
ajbmeb-75	139	49	the	the	DET
ajbmeb-75	139	50	practical	practical	ADJ
ajbmeb-75	139	51	qualification	qualification	NOUN
ajbmeb-75	139	52	of	of	ADP
ajbmeb-75	139	53	the	the	DET
ajbmeb-75	139	54	student	student	NOUN
ajbmeb-75	139	55	and	and	CCONJ
ajbmeb-75	139	56	his	his	PRON
ajbmeb-75	139	57	professional	professional	ADJ
ajbmeb-75	139	58	and	and	CCONJ
ajbmeb-75	139	59	ethical	ethical	ADJ
ajbmeb-75	139	60	practices	practice	NOUN
ajbmeb-75	139	61	was	be	AUX
ajbmeb-75	139	62	(	(	PUNCT
ajbmeb-75	139	63	0.81	0.81	NUM
ajbmeb-75	139	64	)	)	PUNCT
ajbmeb-75	139	65	and	and	CCONJ
ajbmeb-75	139	66	the	the	DET
ajbmeb-75	139	67	interpretation	interpretation	NOUN
ajbmeb-75	139	68	coefficient	coefficient	NOUN
ajbmeb-75	139	69	was	be	AUX
ajbmeb-75	139	70	(	(	PUNCT
ajbmeb-75	139	71	0.64	0.64	NUM
ajbmeb-75	139	72	)	)	PUNCT
ajbmeb-75	139	73	.	.	PUNCT
ajbmeb-75	140	1	this	this	PRON
ajbmeb-75	140	2	indicates	indicate	VERB
ajbmeb-75	140	3	that	that	SCONJ
ajbmeb-75	140	4	the	the	DET
ajbmeb-75	140	5	change	change	NOUN
ajbmeb-75	140	6	in	in	ADP
ajbmeb-75	140	7	the	the	DET
ajbmeb-75	140	8	nature	nature	NOUN
ajbmeb-75	140	9	of	of	ADP
ajbmeb-75	140	10	practical	practical	ADJ
ajbmeb-75	140	11	qualification	qualification	NOUN
ajbmeb-75	140	12	in	in	ADP
ajbmeb-75	140	13	educational	educational	ADJ
ajbmeb-75	140	14	institutions	institution	NOUN
ajbmeb-75	140	15	affects	affect	VERB
ajbmeb-75	140	16	by	by	ADP
ajbmeb-75	140	17	american	american	ADJ
ajbmeb-75	140	18	journal	journal	PROPN
ajbmeb-75	140	19	of	of	ADP
ajbmeb-75	140	20	business	business	NOUN
ajbmeb-75	140	21	management	management	NOUN
ajbmeb-75	140	22	,	,	PUNCT
ajbmeb-75	140	23	economics	economic	NOUN
ajbmeb-75	140	24	and	and	CCONJ
ajbmeb-75	140	25	banking	banking	NOUN
ajbmeb-75	140	26	volume	volume	NOUN
ajbmeb-75	140	27	4	4	NUM
ajbmeb-75	140	28	,	,	PUNCT
ajbmeb-75	140	29	sep	sep	PROPN
ajbmeb-75	140	30	.	.	PROPN
ajbmeb-75	140	31	,	,	PUNCT
ajbmeb-75	140	32	2022	2022	NUM
ajbmeb-75	140	33	p	p	NOUN
ajbmeb-75	140	34	a	a	DET
ajbmeb-75	140	35	g	g	NOUN
ajbmeb-75	140	36	e	e	NOUN
ajbmeb-75	140	37	|	|	ADV
ajbmeb-75	140	38	40	40	NUM
ajbmeb-75	140	39	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-75	140	40	(	(	PUNCT
ajbmeb-75	140	41	64.8	64.8	NUM
ajbmeb-75	140	42	%	%	NOUN
ajbmeb-75	140	43	)	)	PUNCT
ajbmeb-75	140	44	the	the	DET
ajbmeb-75	140	45	professional	professional	ADJ
ajbmeb-75	140	46	and	and	CCONJ
ajbmeb-75	140	47	ethical	ethical	ADJ
ajbmeb-75	140	48	practices	practice	NOUN
ajbmeb-75	140	49	of	of	ADP
ajbmeb-75	140	50	the	the	DET
ajbmeb-75	140	51	accountant	accountant	NOUN
ajbmeb-75	140	52	within	within	ADP
ajbmeb-75	140	53	the	the	DET
ajbmeb-75	140	54	work	work	NOUN
ajbmeb-75	140	55	environment	environment	NOUN
ajbmeb-75	140	56	.	.	PUNCT
ajbmeb-75	141	1	the	the	DET
ajbmeb-75	141	2	following	follow	VERB
ajbmeb-75	141	3	is	be	AUX
ajbmeb-75	141	4	a	a	DET
ajbmeb-75	141	5	statement	statement	NOUN
ajbmeb-75	141	6	of	of	ADP
ajbmeb-75	141	7	the	the	DET
ajbmeb-75	141	8	regression	regression	NOUN
ajbmeb-75	141	9	equation	equation	NOUN
ajbmeb-75	141	10	:	:	PUNCT
ajbmeb-75	141	11	table	table	NOUN
ajbmeb-75	141	12	no	no	INTJ
ajbmeb-75	141	13	.	.	PUNCT
ajbmeb-75	142	1	(	(	PUNCT
ajbmeb-75	142	2	11	11	NUM
ajbmeb-75	142	3	)	)	PUNCT
ajbmeb-75	142	4	regression	regression	NOUN
ajbmeb-75	142	5	model	model	NOUN
ajbmeb-75	142	6	between	between	ADP
ajbmeb-75	142	7	academic	academic	ADJ
ajbmeb-75	142	8	qualification	qualification	NOUN
ajbmeb-75	142	9	and	and	CCONJ
ajbmeb-75	142	10	professional	professional	ADJ
ajbmeb-75	142	11	and	and	CCONJ
ajbmeb-75	142	12	ethical	ethical	ADJ
ajbmeb-75	142	13	practices	practice	NOUN
ajbmeb-75	142	14	of	of	ADP
ajbmeb-75	142	15	accounting	accounting	NOUN
ajbmeb-75	142	16	profession	profession	NOUN
ajbmeb-75	142	17	sample	sample	NOUN
ajbmeb-75	142	18	laboratories	laboratory	NOUN
ajbmeb-75	142	19	value	value	NOUN
ajbmeb-75	142	20	(	(	PUNCT
ajbmeb-75	142	21	beta	beta	NOUN
ajbmeb-75	142	22	)	)	PUNCT
ajbmeb-75	142	23	value	value	NOUN
ajbmeb-75	142	24	(	(	PUNCT
ajbmeb-75	142	25	t	t	NOUN
ajbmeb-75	142	26	)	)	PUNCT
ajbmeb-75	142	27	value	value	NOUN
ajbmeb-75	142	28	(	(	PUNCT
ajbmeb-75	142	29	sig	sig	NOUN
ajbmeb-75	142	30	.	.	PUNCT
ajbmeb-75	142	31	)	)	PUNCT
ajbmeb-75	142	32	constant	constant	ADJ
ajbmeb-75	142	33	1.39	1.39	NUM
ajbmeb-75	142	34	4.14	4.14	NUM
ajbmeb-75	142	35	0.00	0.00	NUM
ajbmeb-75	142	36	academic	academic	ADJ
ajbmeb-75	142	37	qualification	qualification	NOUN
ajbmeb-75	142	38	0.64	0.64	NUM
ajbmeb-75	142	39	0.81	0.81	NUM
ajbmeb-75	142	40	7.18	7.18	NUM
ajbmeb-75	142	41	0.00	0.00	NUM
ajbmeb-75	142	42	it	it	PRON
ajbmeb-75	142	43	is	be	AUX
ajbmeb-75	142	44	clear	clear	ADJ
ajbmeb-75	142	45	from	from	ADP
ajbmeb-75	142	46	the	the	DET
ajbmeb-75	142	47	previous	previous	ADJ
ajbmeb-75	142	48	table	table	NOUN
ajbmeb-75	142	49	that	that	SCONJ
ajbmeb-75	142	50	the	the	DET
ajbmeb-75	142	51	probability	probability	NOUN
ajbmeb-75	142	52	value	value	NOUN
ajbmeb-75	142	53	(	(	PUNCT
ajbmeb-75	142	54	sig	sig	NOUN
ajbmeb-75	142	55	.	.	PUNCT
ajbmeb-75	142	56	)	)	PUNCT
ajbmeb-75	142	57	was	be	AUX
ajbmeb-75	142	58	less	less	ADJ
ajbmeb-75	142	59	than	than	ADP
ajbmeb-75	142	60	the	the	DET
ajbmeb-75	142	61	significance	significance	NOUN
ajbmeb-75	142	62	level	level	NOUN
ajbmeb-75	142	63	of	of	ADP
ajbmeb-75	142	64	the	the	DET
ajbmeb-75	142	65	variable	variable	NOUN
ajbmeb-75	142	66	and	and	CCONJ
ajbmeb-75	142	67	constant	constant	ADJ
ajbmeb-75	142	68	,	,	PUNCT
ajbmeb-75	142	69	and	and	CCONJ
ajbmeb-75	142	70	the	the	DET
ajbmeb-75	142	71	results	result	NOUN
ajbmeb-75	142	72	presented	present	VERB
ajbmeb-75	142	73	confirm	confirm	VERB
ajbmeb-75	142	74	the	the	DET
ajbmeb-75	142	75	acceptance	acceptance	NOUN
ajbmeb-75	142	76	of	of	ADP
ajbmeb-75	142	77	the	the	DET
ajbmeb-75	142	78	hypothesis	hypothesis	NOUN
ajbmeb-75	142	79	that	that	SCONJ
ajbmeb-75	142	80	there	there	PRON
ajbmeb-75	142	81	is	be	VERB
ajbmeb-75	142	82	a	a	DET
ajbmeb-75	142	83	role	role	NOUN
ajbmeb-75	142	84	for	for	ADP
ajbmeb-75	142	85	practical	practical	ADJ
ajbmeb-75	142	86	accounting	accounting	NOUN
ajbmeb-75	142	87	qualification	qualification	NOUN
ajbmeb-75	142	88	in	in	ADP
ajbmeb-75	142	89	educational	educational	ADJ
ajbmeb-75	142	90	institutions	institution	NOUN
ajbmeb-75	142	91	to	to	PART
ajbmeb-75	142	92	enhance	enhance	VERB
ajbmeb-75	142	93	professional	professional	ADJ
ajbmeb-75	142	94	and	and	CCONJ
ajbmeb-75	142	95	ethical	ethical	ADJ
ajbmeb-75	142	96	practices	practice	NOUN
ajbmeb-75	142	97	of	of	ADP
ajbmeb-75	142	98	the	the	DET
ajbmeb-75	142	99	accounting	accounting	NOUN
ajbmeb-75	142	100	profession	profession	NOUN
ajbmeb-75	142	101	,	,	PUNCT
ajbmeb-75	142	102	and	and	CCONJ
ajbmeb-75	142	103	the	the	DET
ajbmeb-75	142	104	researcher	researcher	NOUN
ajbmeb-75	142	105	believes	believe	VERB
ajbmeb-75	142	106	that	that	SCONJ
ajbmeb-75	142	107	training	training	NOUN
ajbmeb-75	142	108	students	student	NOUN
ajbmeb-75	142	109	enhances	enhance	VERB
ajbmeb-75	142	110	a	a	DET
ajbmeb-75	142	111	higher	high	ADJ
ajbmeb-75	142	112	understanding	understanding	NOUN
ajbmeb-75	142	113	of	of	ADP
ajbmeb-75	142	114	reality	reality	NOUN
ajbmeb-75	142	115	the	the	DET
ajbmeb-75	142	116	accountant	accountant	NOUN
ajbmeb-75	142	117	and	and	CCONJ
ajbmeb-75	142	118	thus	thus	ADV
ajbmeb-75	142	119	reflected	reflect	VERB
ajbmeb-75	142	120	on	on	ADP
ajbmeb-75	142	121	his	his	PRON
ajbmeb-75	142	122	professional	professional	ADJ
ajbmeb-75	142	123	and	and	CCONJ
ajbmeb-75	142	124	ethical	ethical	ADJ
ajbmeb-75	142	125	practices	practice	NOUN
ajbmeb-75	142	126	of	of	ADP
ajbmeb-75	142	127	the	the	DET
ajbmeb-75	142	128	accounting	accounting	NOUN
ajbmeb-75	142	129	profession	profession	NOUN
ajbmeb-75	142	130	.	.	PUNCT
ajbmeb-75	143	1	conclusions	conclusion	NOUN
ajbmeb-75	143	2	and	and	CCONJ
ajbmeb-75	143	3	recommendations	recommendation	NOUN
ajbmeb-75	143	4	:	:	PUNCT
ajbmeb-75	143	5	first	first	ADV
ajbmeb-75	143	6	:	:	PUNCT
ajbmeb-75	143	7	the	the	DET
ajbmeb-75	143	8	conclusions	conclusion	NOUN
ajbmeb-75	143	9	:	:	PUNCT
ajbmeb-75	143	10	1.there	1.there	NUM
ajbmeb-75	143	11	is	be	AUX
ajbmeb-75	143	12	a	a	DET
ajbmeb-75	143	13	role	role	NOUN
ajbmeb-75	143	14	for	for	ADP
ajbmeb-75	143	15	accounting	account	VERB
ajbmeb-75	143	16	academic	academic	ADJ
ajbmeb-75	143	17	qualification	qualification	NOUN
ajbmeb-75	143	18	in	in	ADP
ajbmeb-75	143	19	educational	educational	ADJ
ajbmeb-75	143	20	institutions	institution	NOUN
ajbmeb-75	143	21	to	to	PART
ajbmeb-75	143	22	promote	promote	VERB
ajbmeb-75	143	23	professional	professional	ADJ
ajbmeb-75	143	24	and	and	CCONJ
ajbmeb-75	143	25	ethical	ethical	ADJ
ajbmeb-75	143	26	practices	practice	NOUN
ajbmeb-75	143	27	of	of	ADP
ajbmeb-75	143	28	the	the	DET
ajbmeb-75	143	29	accounting	accounting	NOUN
ajbmeb-75	143	30	profession	profession	NOUN
ajbmeb-75	143	31	.	.	PUNCT
ajbmeb-75	144	1	2	2	X
ajbmeb-75	144	2	.	.	X
ajbmeb-75	144	3	exist	exist	VERB
ajbmeb-75	144	4	role	role	NOUN
ajbmeb-75	144	5	to	to	PART
ajbmeb-75	144	6	qualify	qualify	VERB
ajbmeb-75	144	7	practical	practical	ADJ
ajbmeb-75	144	8	accountant	accountant	NOUN
ajbmeb-75	144	9	in	in	ADP
ajbmeb-75	144	10	institutions	institution	NOUN
ajbmeb-75	144	11	educational	educational	ADJ
ajbmeb-75	144	12	to	to	PART
ajbmeb-75	144	13	promote	promote	VERB
ajbmeb-75	144	14	practices	practice	NOUN
ajbmeb-75	144	15	professional	professional	ADJ
ajbmeb-75	144	16	and	and	CCONJ
ajbmeb-75	144	17	moral	moral	ADJ
ajbmeb-75	144	18	for	for	ADP
ajbmeb-75	144	19	profession	profession	NOUN
ajbmeb-75	144	20	accounting	accounting	NOUN
ajbmeb-75	144	21	.	.	PUNCT
ajbmeb-75	145	1	3	3	X
ajbmeb-75	145	2	.	.	X
ajbmeb-75	145	3	faculty	faculty	NOUN
ajbmeb-75	145	4	members	member	NOUN
ajbmeb-75	145	5	in	in	ADP
ajbmeb-75	145	6	educational	educational	ADJ
ajbmeb-75	145	7	institutions	institution	NOUN
ajbmeb-75	145	8	have	have	VERB
ajbmeb-75	145	9	a	a	DET
ajbmeb-75	145	10	high	high	ADJ
ajbmeb-75	145	11	degree	degree	NOUN
ajbmeb-75	145	12	of	of	ADP
ajbmeb-75	145	13	competence	competence	NOUN
ajbmeb-75	145	14	and	and	CCONJ
ajbmeb-75	145	15	skill	skill	NOUN
ajbmeb-75	145	16	in	in	ADP
ajbmeb-75	145	17	the	the	DET
ajbmeb-75	145	18	field	field	NOUN
ajbmeb-75	145	19	of	of	ADP
ajbmeb-75	145	20	accounting	accounting	NOUN
ajbmeb-75	145	21	.	.	PUNCT
ajbmeb-75	146	1	4.the	4.the	DET
ajbmeb-75	146	2	accounting	accounting	NOUN
ajbmeb-75	146	3	courses	course	NOUN
ajbmeb-75	146	4	in	in	ADP
ajbmeb-75	146	5	educational	educational	ADJ
ajbmeb-75	146	6	institutions	institution	NOUN
ajbmeb-75	146	7	contain	contain	VERB
ajbmeb-75	146	8	what	what	PRON
ajbmeb-75	146	9	enhances	enhance	VERB
ajbmeb-75	146	10	the	the	DET
ajbmeb-75	146	11	professional	professional	ADJ
ajbmeb-75	146	12	abilities	ability	NOUN
ajbmeb-75	146	13	of	of	ADP
ajbmeb-75	146	14	students	student	NOUN
ajbmeb-75	146	15	,	,	PUNCT
ajbmeb-75	146	16	but	but	CCONJ
ajbmeb-75	146	17	it	it	PRON
ajbmeb-75	146	18	is	be	AUX
ajbmeb-75	146	19	below	below	ADP
ajbmeb-75	146	20	the	the	DET
ajbmeb-75	146	21	required	require	VERB
ajbmeb-75	146	22	level	level	NOUN
ajbmeb-75	146	23	.	.	PUNCT
ajbmeb-75	147	1	5	5	X
ajbmeb-75	147	2	.	.	X
ajbmeb-75	147	3	faculty	faculty	NOUN
ajbmeb-75	147	4	members	member	NOUN
ajbmeb-75	147	5	in	in	ADP
ajbmeb-75	147	6	educational	educational	ADJ
ajbmeb-75	147	7	institutions	institution	NOUN
ajbmeb-75	147	8	in	in	ADP
ajbmeb-75	147	9	the	the	DET
ajbmeb-75	147	10	accounting	accounting	NOUN
ajbmeb-75	147	11	major	major	NOUN
ajbmeb-75	147	12	are	be	AUX
ajbmeb-75	147	13	interested	interested	ADJ
ajbmeb-75	147	14	in	in	ADP
ajbmeb-75	147	15	the	the	DET
ajbmeb-75	147	16	practical	practical	ADJ
ajbmeb-75	147	17	and	and	CCONJ
ajbmeb-75	147	18	professional	professional	ADJ
ajbmeb-75	147	19	advancement	advancement	NOUN
ajbmeb-75	147	20	of	of	ADP
ajbmeb-75	147	21	the	the	DET
ajbmeb-75	147	22	accounting	accounting	NOUN
ajbmeb-75	147	23	profession	profession	NOUN
ajbmeb-75	147	24	through	through	ADP
ajbmeb-75	147	25	the	the	DET
ajbmeb-75	147	26	development	development	NOUN
ajbmeb-75	147	27	of	of	ADP
ajbmeb-75	147	28	curricula	curricula	NOUN
ajbmeb-75	147	29	.	.	PUNCT
ajbmeb-75	148	1	6.accounting	6.accounting	NUM
ajbmeb-75	148	2	education	education	NOUN
ajbmeb-75	148	3	in	in	ADP
ajbmeb-75	148	4	educational	educational	ADJ
ajbmeb-75	148	5	institutions	institution	NOUN
ajbmeb-75	148	6	is	be	AUX
ajbmeb-75	148	7	keen	keen	ADJ
ajbmeb-75	148	8	to	to	PART
ajbmeb-75	148	9	teach	teach	VERB
ajbmeb-75	148	10	students	student	NOUN
ajbmeb-75	148	11	modern	modern	ADJ
ajbmeb-75	148	12	practical	practical	ADJ
ajbmeb-75	148	13	and	and	CCONJ
ajbmeb-75	148	14	applied	apply	VERB
ajbmeb-75	148	15	methods	method	NOUN
ajbmeb-75	148	16	and	and	CCONJ
ajbmeb-75	148	17	programs	program	NOUN
ajbmeb-75	148	18	that	that	PRON
ajbmeb-75	148	19	provide	provide	VERB
ajbmeb-75	148	20	students	student	NOUN
ajbmeb-75	148	21	with	with	ADP
ajbmeb-75	148	22	professional	professional	ADJ
ajbmeb-75	148	23	and	and	CCONJ
ajbmeb-75	148	24	ethical	ethical	ADJ
ajbmeb-75	148	25	skills	skill	NOUN
ajbmeb-75	148	26	for	for	ADP
ajbmeb-75	148	27	the	the	DET
ajbmeb-75	148	28	accounting	accounting	NOUN
ajbmeb-75	148	29	profession	profession	NOUN
ajbmeb-75	148	30	.	.	PUNCT
ajbmeb-75	149	1	7.educational	7.educational	NUM
ajbmeb-75	149	2	institutions	institution	NOUN
ajbmeb-75	149	3	focus	focus	VERB
ajbmeb-75	149	4	on	on	ADP
ajbmeb-75	149	5	the	the	DET
ajbmeb-75	149	6	theoretical	theoretical	ADJ
ajbmeb-75	149	7	side	side	NOUN
ajbmeb-75	149	8	of	of	ADP
ajbmeb-75	149	9	accounting	accounting	NOUN
ajbmeb-75	149	10	education	education	NOUN
ajbmeb-75	149	11	more	more	ADJ
ajbmeb-75	149	12	than	than	ADP
ajbmeb-75	149	13	the	the	DET
ajbmeb-75	149	14	practical	practical	ADJ
ajbmeb-75	149	15	side	side	NOUN
ajbmeb-75	149	16	.	.	PUNCT
ajbmeb-75	150	1	8.lack	8.lack	NUM
ajbmeb-75	150	2	of	of	ADP
ajbmeb-75	150	3	cooperation	cooperation	NOUN
ajbmeb-75	150	4	between	between	ADP
ajbmeb-75	150	5	business	business	NOUN
ajbmeb-75	150	6	and	and	CCONJ
ajbmeb-75	150	7	educational	educational	ADJ
ajbmeb-75	150	8	institutions	institution	NOUN
ajbmeb-75	150	9	in	in	ADP
ajbmeb-75	150	10	the	the	DET
ajbmeb-75	150	11	field	field	NOUN
ajbmeb-75	150	12	of	of	ADP
ajbmeb-75	150	13	accounting	accounting	NOUN
ajbmeb-75	150	14	training	training	NOUN
ajbmeb-75	150	15	for	for	ADP
ajbmeb-75	150	16	students	student	NOUN
ajbmeb-75	150	17	.	.	PUNCT
ajbmeb-75	151	1	9.lack	9.lack	NUM
ajbmeb-75	151	2	of	of	ADP
ajbmeb-75	151	3	awareness	awareness	NOUN
ajbmeb-75	151	4	in	in	ADP
ajbmeb-75	151	5	the	the	DET
ajbmeb-75	151	6	community	community	NOUN
ajbmeb-75	151	7	of	of	ADP
ajbmeb-75	151	8	the	the	DET
ajbmeb-75	151	9	importance	importance	NOUN
ajbmeb-75	151	10	of	of	ADP
ajbmeb-75	151	11	the	the	DET
ajbmeb-75	151	12	accounting	accounting	NOUN
ajbmeb-75	151	13	profession	profession	NOUN
ajbmeb-75	151	14	.	.	PUNCT
ajbmeb-75	152	1	10.lack	10.lack	NUM
ajbmeb-75	152	2	of	of	ADP
ajbmeb-75	152	3	cooperation	cooperation	NOUN
ajbmeb-75	152	4	between	between	ADP
ajbmeb-75	152	5	educational	educational	ADJ
ajbmeb-75	152	6	institutions	institution	NOUN
ajbmeb-75	152	7	and	and	CCONJ
ajbmeb-75	152	8	the	the	DET
ajbmeb-75	152	9	accountants	accountant	NOUN
ajbmeb-75	152	10	syndicate	syndicate	NOUN
ajbmeb-75	152	11	in	in	ADP
ajbmeb-75	152	12	the	the	DET
ajbmeb-75	152	13	field	field	NOUN
ajbmeb-75	152	14	of	of	ADP
ajbmeb-75	152	15	accounting	accounting	NOUN
ajbmeb-75	152	16	training	training	NOUN
ajbmeb-75	152	17	.	.	PUNCT
ajbmeb-75	153	1	second	second	ADV
ajbmeb-75	153	2	:	:	PUNCT
ajbmeb-75	153	3	recommendations	recommendation	NOUN
ajbmeb-75	153	4	:	:	PUNCT
ajbmeb-75	153	5	1.the	1.the	DET
ajbmeb-75	153	6	necessity	necessity	NOUN
ajbmeb-75	153	7	of	of	ADP
ajbmeb-75	153	8	linking	link	VERB
ajbmeb-75	153	9	theoretical	theoretical	ADJ
ajbmeb-75	153	10	academic	academic	ADJ
ajbmeb-75	153	11	courses	course	NOUN
ajbmeb-75	153	12	in	in	ADP
ajbmeb-75	153	13	educational	educational	ADJ
ajbmeb-75	153	14	institutions	institution	NOUN
ajbmeb-75	153	15	to	to	ADP
ajbmeb-75	153	16	the	the	DET
ajbmeb-75	153	17	nature	nature	NOUN
ajbmeb-75	153	18	of	of	ADP
ajbmeb-75	153	19	the	the	DET
ajbmeb-75	153	20	labor	labor	NOUN
ajbmeb-75	153	21	market	market	NOUN
ajbmeb-75	153	22	and	and	CCONJ
ajbmeb-75	153	23	the	the	DET
ajbmeb-75	153	24	ethics	ethic	NOUN
ajbmeb-75	153	25	and	and	CCONJ
ajbmeb-75	153	26	practices	practice	NOUN
ajbmeb-75	153	27	of	of	ADP
ajbmeb-75	153	28	the	the	DET
ajbmeb-75	153	29	accounting	accounting	NOUN
ajbmeb-75	153	30	profession	profession	NOUN
ajbmeb-75	153	31	.	.	PUNCT
ajbmeb-75	154	1	2.the	2.the	DET
ajbmeb-75	154	2	need	need	NOUN
ajbmeb-75	154	3	for	for	SCONJ
ajbmeb-75	154	4	educational	educational	ADJ
ajbmeb-75	154	5	institutions	institution	NOUN
ajbmeb-75	154	6	to	to	PART
ajbmeb-75	154	7	pay	pay	VERB
ajbmeb-75	154	8	attention	attention	NOUN
ajbmeb-75	154	9	to	to	ADP
ajbmeb-75	154	10	courses	course	NOUN
ajbmeb-75	154	11	concerned	concern	VERB
ajbmeb-75	154	12	with	with	ADP
ajbmeb-75	154	13	professional	professional	ADJ
ajbmeb-75	154	14	ethics	ethic	NOUN
ajbmeb-75	154	15	.	.	PUNCT
ajbmeb-75	155	1	american	american	ADJ
ajbmeb-75	155	2	journal	journal	PROPN
ajbmeb-75	155	3	of	of	ADP
ajbmeb-75	155	4	business	business	NOUN
ajbmeb-75	155	5	management	management	NOUN
ajbmeb-75	155	6	,	,	PUNCT
ajbmeb-75	155	7	economics	economic	NOUN
ajbmeb-75	155	8	and	and	CCONJ
ajbmeb-75	155	9	banking	banking	NOUN
ajbmeb-75	155	10	volume	volume	NOUN
ajbmeb-75	155	11	4	4	NUM
ajbmeb-75	155	12	,	,	PUNCT
ajbmeb-75	155	13	sep	sep	PROPN
ajbmeb-75	155	14	.	.	PROPN
ajbmeb-75	155	15	,	,	PUNCT
ajbmeb-75	155	16	2022	2022	NUM
ajbmeb-75	155	17	p	p	NOUN
ajbmeb-75	155	18	a	a	DET
ajbmeb-75	155	19	g	g	NOUN
ajbmeb-75	155	20	e	e	NOUN
ajbmeb-75	155	21	|	|	ADV
ajbmeb-75	155	22	41	41	NUM
ajbmeb-75	155	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-75	155	24	3.the	3.the	DET
ajbmeb-75	155	25	necessity	necessity	NOUN
ajbmeb-75	155	26	for	for	ADP
ajbmeb-75	155	27	faculty	faculty	NOUN
ajbmeb-75	155	28	members	member	NOUN
ajbmeb-75	155	29	to	to	PART
ajbmeb-75	155	30	be	be	AUX
ajbmeb-75	155	31	interested	interested	ADJ
ajbmeb-75	155	32	in	in	ADP
ajbmeb-75	155	33	accounting	accounting	NOUN
ajbmeb-75	155	34	programs	program	NOUN
ajbmeb-75	155	35	that	that	PRON
ajbmeb-75	155	36	enhance	enhance	VERB
ajbmeb-75	155	37	the	the	DET
ajbmeb-75	155	38	ethical	ethical	ADJ
ajbmeb-75	155	39	aspects	aspect	NOUN
ajbmeb-75	155	40	of	of	ADP
ajbmeb-75	155	41	the	the	DET
ajbmeb-75	155	42	accounting	accounting	NOUN
ajbmeb-75	155	43	profession	profession	NOUN
ajbmeb-75	155	44	.	.	PUNCT
ajbmeb-75	156	1	4.the	4.the	PRON
ajbmeb-75	156	2	need	need	VERB
ajbmeb-75	156	3	to	to	PART
ajbmeb-75	156	4	increase	increase	VERB
ajbmeb-75	156	5	cooperation	cooperation	NOUN
ajbmeb-75	156	6	between	between	ADP
ajbmeb-75	156	7	educational	educational	ADJ
ajbmeb-75	156	8	institutions	institution	NOUN
ajbmeb-75	156	9	,	,	PUNCT
ajbmeb-75	156	10	community	community	NOUN
ajbmeb-75	156	11	institutions	institution	NOUN
ajbmeb-75	156	12	and	and	CCONJ
ajbmeb-75	156	13	the	the	DET
ajbmeb-75	156	14	competent	competent	ADJ
ajbmeb-75	156	15	authorities	authority	NOUN
ajbmeb-75	156	16	in	in	ADP
ajbmeb-75	156	17	the	the	DET
ajbmeb-75	156	18	field	field	NOUN
ajbmeb-75	156	19	of	of	ADP
ajbmeb-75	156	20	accounting	accounting	NOUN
ajbmeb-75	156	21	training	training	NOUN
ajbmeb-75	156	22	to	to	PART
ajbmeb-75	156	23	raise	raise	VERB
ajbmeb-75	156	24	the	the	DET
ajbmeb-75	156	25	level	level	NOUN
ajbmeb-75	156	26	of	of	ADP
ajbmeb-75	156	27	professional	professional	ADJ
ajbmeb-75	156	28	accountants	accountant	NOUN
ajbmeb-75	156	29	.	.	PUNCT
ajbmeb-75	157	1	5.the	5.the	DET
ajbmeb-75	157	2	need	need	NOUN
ajbmeb-75	157	3	for	for	ADP
ajbmeb-75	157	4	compatibility	compatibility	NOUN
ajbmeb-75	157	5	and	and	CCONJ
ajbmeb-75	157	6	integration	integration	NOUN
ajbmeb-75	157	7	between	between	ADP
ajbmeb-75	157	8	educational	educational	ADJ
ajbmeb-75	157	9	institutions	institution	NOUN
ajbmeb-75	157	10	,	,	PUNCT
ajbmeb-75	157	11	trade	trade	NOUN
ajbmeb-75	157	12	unions	union	NOUN
ajbmeb-75	157	13	and	and	CCONJ
ajbmeb-75	157	14	professional	professional	ADJ
ajbmeb-75	157	15	organizations	organization	NOUN
ajbmeb-75	157	16	regulating	regulate	VERB
ajbmeb-75	157	17	the	the	DET
ajbmeb-75	157	18	accounting	accounting	NOUN
ajbmeb-75	157	19	profession	profession	NOUN
ajbmeb-75	157	20	.	.	PUNCT
ajbmeb-75	158	1	sources	source	NOUN
ajbmeb-75	158	2	:	:	PUNCT
ajbmeb-75	158	3	arabic	arabic	ADJ
ajbmeb-75	158	4	sources	source	NOUN
ajbmeb-75	158	5	:	:	PUNCT
ajbmeb-75	158	6	first	first	ADV
ajbmeb-75	158	7	:	:	PUNCT
ajbmeb-75	158	8	laws	law	NOUN
ajbmeb-75	158	9	,	,	PUNCT
ajbmeb-75	158	10	regulations	regulation	NOUN
ajbmeb-75	158	11	and	and	CCONJ
ajbmeb-75	158	12	instructions	instruction	NOUN
ajbmeb-75	158	13	:	:	PUNCT
ajbmeb-75	158	14	international	international	ADJ
ajbmeb-75	158	15	accounting	accounting	NOUN
ajbmeb-75	158	16	standards	standard	NOUN
ajbmeb-75	158	17	board	board	NOUN
ajbmeb-75	158	18	,	,	PUNCT
ajbmeb-75	158	19	international	international	ADJ
ajbmeb-75	158	20	auditing	auditing	NOUN
ajbmeb-75	158	21	standard	standard	NOUN
ajbmeb-75	158	22	no	no	INTJ
ajbmeb-75	158	23	.	.	NOUN
ajbmeb-75	158	24	400	400	NUM
ajbmeb-75	158	25	of	of	ADP
ajbmeb-75	158	26	2010	2010	NUM
ajbmeb-75	158	27	.	.	PUNCT
ajbmeb-75	159	1	international	international	ADJ
ajbmeb-75	159	2	auditing	auditing	NOUN
ajbmeb-75	159	3	standards	standard	NOUN
ajbmeb-75	159	4	board	board	NOUN
ajbmeb-75	159	5	,	,	PUNCT
ajbmeb-75	159	6	international	international	ADJ
ajbmeb-75	159	7	auditing	auditing	NOUN
ajbmeb-75	159	8	standard	standard	NOUN
ajbmeb-75	159	9	no	no	INTJ
ajbmeb-75	159	10	.	.	PROPN
ajbmeb-75	159	11	500	500	NUM
ajbmeb-75	159	12	of	of	ADP
ajbmeb-75	159	13	2010	2010	NUM
ajbmeb-75	159	14	.	.	PUNCT
ajbmeb-75	160	1	international	international	ADJ
ajbmeb-75	160	2	auditing	auditing	NOUN
ajbmeb-75	160	3	standards	standard	NOUN
ajbmeb-75	160	4	board	board	NOUN
ajbmeb-75	160	5	,	,	PUNCT
ajbmeb-75	160	6	international	international	ADJ
ajbmeb-75	160	7	auditing	auditing	NOUN
ajbmeb-75	160	8	standard	standard	NOUN
ajbmeb-75	160	9	no	no	INTJ
ajbmeb-75	160	10	.	.	NOUN
ajbmeb-75	160	11	620	620	NUM
ajbmeb-75	160	12	of	of	ADP
ajbmeb-75	160	13	2010	2010	NUM
ajbmeb-75	160	14	.	.	PUNCT
ajbmeb-75	161	1	second	second	ADJ
ajbmeb-75	161	2	:	:	PUNCT
ajbmeb-75	161	3	books	book	NOUN
ajbmeb-75	161	4	and	and	CCONJ
ajbmeb-75	161	5	dissertations	dissertation	NOUN
ajbmeb-75	161	6	:	:	PUNCT
ajbmeb-75	161	7	1.ahmed	1.ahmed	NUM
ajbmeb-75	161	8	,	,	PUNCT
ajbmeb-75	161	9	samser	samser	PROPN
ajbmeb-75	161	10	el	el	PROPN
ajbmeb-75	161	11	-	-	PUNCT
ajbmeb-75	161	12	sayed	say	VERB
ajbmeb-75	161	13	,	,	PUNCT
ajbmeb-75	161	14	the	the	DET
ajbmeb-75	161	15	labor	labor	NOUN
ajbmeb-75	161	16	market	market	NOUN
ajbmeb-75	161	17	needs	need	VERB
ajbmeb-75	161	18	for	for	ADP
ajbmeb-75	161	19	accounting	accounting	NOUN
ajbmeb-75	161	20	education	education	NOUN
ajbmeb-75	161	21	in	in	ADP
ajbmeb-75	161	22	the	the	DET
ajbmeb-75	161	23	twenty	twenty	NUM
ajbmeb-75	161	24	-	-	PUNCT
ajbmeb-75	161	25	first	first	ADJ
ajbmeb-75	161	26	century	century	NOUN
ajbmeb-75	161	27	,	,	PUNCT
ajbmeb-75	161	28	the	the	DET
ajbmeb-75	161	29	third	third	ADJ
ajbmeb-75	161	30	scientific	scientific	ADJ
ajbmeb-75	161	31	conference	conference	NOUN
ajbmeb-75	161	32	for	for	ADP
ajbmeb-75	161	33	egyptian	egyptian	ADJ
ajbmeb-75	161	34	accountants	accountant	NOUN
ajbmeb-75	161	35	,	,	PUNCT
ajbmeb-75	161	36	alexandria	alexandria	PROPN
ajbmeb-75	161	37	university	university	PROPN
ajbmeb-75	161	38	,	,	PUNCT
ajbmeb-75	161	39	alexandria	alexandria	PROPN
ajbmeb-75	161	40	,	,	PUNCT
ajbmeb-75	161	41	2004	2004	NUM
ajbmeb-75	161	42	.	.	PUNCT
ajbmeb-75	162	1	2.arens	2.arens	NUM
ajbmeb-75	162	2	,	,	PUNCT
ajbmeb-75	162	3	alvin	alvin	PROPN
ajbmeb-75	162	4	and	and	CCONJ
ajbmeb-75	162	5	james	james	PROPN
ajbmeb-75	162	6	lubeck	lubeck	PROPN
ajbmeb-75	162	7	,	,	PUNCT
ajbmeb-75	162	8	review	review	PROPN
ajbmeb-75	162	9	,	,	PUNCT
ajbmeb-75	162	10	an	an	DET
ajbmeb-75	162	11	integrated	integrated	ADJ
ajbmeb-75	162	12	introduction	introduction	NOUN
ajbmeb-75	162	13	,	,	PUNCT
ajbmeb-75	162	14	translated	translate	VERB
ajbmeb-75	162	15	by	by	ADP
ajbmeb-75	162	16	d.	d.	PROPN
ajbmeb-75	162	17	muhammad	muhammad	PROPN
ajbmeb-75	162	18	abdul	abdul	PROPN
ajbmeb-75	162	19	qadir	qadir	PROPN
ajbmeb-75	162	20	aldusti	aldusti	PROPN
ajbmeb-75	162	21	,	,	PUNCT
ajbmeb-75	162	22	dar	dar	PROPN
ajbmeb-75	162	23	al	al	PROPN
ajbmeb-75	162	24	-	-	PUNCT
ajbmeb-75	162	25	marikh	marikh	NOUN
ajbmeb-75	162	26	,	,	PUNCT
ajbmeb-75	162	27	riyadh	riyadh	NOUN
ajbmeb-75	162	28	,	,	PUNCT
ajbmeb-75	162	29	sixth	sixth	ADJ
ajbmeb-75	162	30	edition	edition	NOUN
ajbmeb-75	162	31	,	,	PUNCT
ajbmeb-75	162	32	2005	2005	NUM
ajbmeb-75	162	33	ad	ad	NOUN
ajbmeb-75	162	34	.	.	PUNCT
ajbmeb-75	163	1	3.al	3.al	X
ajbmeb-75	163	2	-	-	PUNCT
ajbmeb-75	163	3	tayeb	tayeb	PROPN
ajbmeb-75	163	4	,	,	PUNCT
ajbmeb-75	163	5	adel	adel	PROPN
ajbmeb-75	163	6	abdel	abdel	PROPN
ajbmeb-75	163	7	salam	salam	PROPN
ajbmeb-75	163	8	,	,	PUNCT
ajbmeb-75	163	9	the	the	DET
ajbmeb-75	163	10	efficiency	efficiency	NOUN
ajbmeb-75	163	11	of	of	ADP
ajbmeb-75	163	12	accounting	accounting	NOUN
ajbmeb-75	163	13	education	education	NOUN
ajbmeb-75	163	14	outputs	output	NOUN
ajbmeb-75	163	15	in	in	ADP
ajbmeb-75	163	16	fulfilling	fulfil	VERB
ajbmeb-75	163	17	the	the	DET
ajbmeb-75	163	18	requirements	requirement	NOUN
ajbmeb-75	163	19	of	of	ADP
ajbmeb-75	163	20	banking	banking	NOUN
ajbmeb-75	163	21	work	work	NOUN
ajbmeb-75	163	22	and	and	CCONJ
ajbmeb-75	163	23	ways	way	NOUN
ajbmeb-75	163	24	of	of	ADP
ajbmeb-75	163	25	its	its	PRON
ajbmeb-75	163	26	development	development	NOUN
ajbmeb-75	163	27	according	accord	VERB
ajbmeb-75	163	28	to	to	ADP
ajbmeb-75	163	29	the	the	DET
ajbmeb-75	163	30	opinions	opinion	NOUN
ajbmeb-75	163	31	of	of	ADP
ajbmeb-75	163	32	academics	academic	NOUN
ajbmeb-75	163	33	and	and	CCONJ
ajbmeb-75	163	34	professionals	professional	NOUN
ajbmeb-75	163	35	,	,	PUNCT
ajbmeb-75	163	36	conference	conference	NOUN
ajbmeb-75	163	37	on	on	ADP
ajbmeb-75	163	38	integrating	integrate	VERB
ajbmeb-75	163	39	education	education	NOUN
ajbmeb-75	163	40	outcomes	outcome	NOUN
ajbmeb-75	163	41	with	with	ADP
ajbmeb-75	163	42	the	the	DET
ajbmeb-75	163	43	labor	labor	NOUN
ajbmeb-75	163	44	market	market	NOUN
ajbmeb-75	163	45	in	in	ADP
ajbmeb-75	163	46	the	the	DET
ajbmeb-75	163	47	public	public	ADJ
ajbmeb-75	163	48	and	and	CCONJ
ajbmeb-75	163	49	private	private	ADJ
ajbmeb-75	163	50	sectors	sector	NOUN
ajbmeb-75	163	51	,	,	PUNCT
ajbmeb-75	163	52	jordan	jordan	PROPN
ajbmeb-75	163	53	,	,	PUNCT
ajbmeb-75	163	54	2014	2014	NUM
ajbmeb-75	163	55	.	.	PUNCT
ajbmeb-75	164	1	4.al	4.al	NUM
ajbmeb-75	164	2	-	-	PUNCT
ajbmeb-75	164	3	jaafari	jaafari	NOUN
ajbmeb-75	164	4	,	,	PUNCT
ajbmeb-75	164	5	and	and	CCONJ
ajbmeb-75	164	6	sun	sun	PROPN
ajbmeb-75	164	7	abdul	abdul	PROPN
ajbmeb-75	164	8	-	-	PUNCT
ajbmeb-75	164	9	samad	samad	PROPN
ajbmeb-75	164	10	najm	najm	PROPN
ajbmeb-75	164	11	.	.	PUNCT
ajbmeb-75	165	1	the	the	DET
ajbmeb-75	165	2	auditor	auditor	NOUN
ajbmeb-75	165	3	’s	’s	PART
ajbmeb-75	165	4	role	role	NOUN
ajbmeb-75	165	5	and	and	CCONJ
ajbmeb-75	165	6	responsibility	responsibility	NOUN
ajbmeb-75	165	7	in	in	ADP
ajbmeb-75	165	8	meeting	meet	VERB
ajbmeb-75	165	9	the	the	DET
ajbmeb-75	165	10	needs	need	NOUN
ajbmeb-75	165	11	of	of	ADP
ajbmeb-75	165	12	users	user	NOUN
ajbmeb-75	165	13	of	of	ADP
ajbmeb-75	165	14	financial	financial	ADJ
ajbmeb-75	165	15	statements	statement	NOUN
ajbmeb-75	165	16	,	,	PUNCT
ajbmeb-75	165	17	research	research	NOUN
ajbmeb-75	165	18	submitted	submit	VERB
ajbmeb-75	165	19	to	to	PART
ajbmeb-75	165	20	obtain	obtain	VERB
ajbmeb-75	165	21	a	a	DET
ajbmeb-75	165	22	certificate	certificate	NOUN
ajbmeb-75	165	23	of	of	ADP
ajbmeb-75	165	24	legal	legal	ADJ
ajbmeb-75	165	25	accounting	accounting	NOUN
ajbmeb-75	165	26	/	/	SYM
ajbmeb-75	165	27	arab	arab	PROPN
ajbmeb-75	165	28	institute	institute	PROPN
ajbmeb-75	165	29	of	of	ADP
ajbmeb-75	165	30	certified	certify	VERB
ajbmeb-75	165	31	public	public	ADJ
ajbmeb-75	165	32	accountants	accountant	NOUN
ajbmeb-75	165	33	/	/	SYM
ajbmeb-75	165	34	baghdad	baghdad	PROPN
ajbmeb-75	165	35	iraq	iraq	PROPN
ajbmeb-75	165	36	2006	2006	NUM
ajbmeb-75	165	37	ad	ad	NOUN
ajbmeb-75	165	38	.	.	PUNCT
ajbmeb-75	166	1	7	7	X
ajbmeb-75	166	2	.	.	X
ajbmeb-75	166	3	5.al	5.al	NUM
ajbmeb-75	166	4	-	-	PUNCT
ajbmeb-75	166	5	alawi	alawi	NOUN
ajbmeb-75	166	6	,	,	PUNCT
ajbmeb-75	166	7	kamal	kamal	PROPN
ajbmeb-75	166	8	,	,	PUNCT
ajbmeb-75	166	9	principles	principle	NOUN
ajbmeb-75	166	10	of	of	ADP
ajbmeb-75	166	11	financial	financial	ADJ
ajbmeb-75	166	12	accounting	accounting	NOUN
ajbmeb-75	166	13	and	and	CCONJ
ajbmeb-75	166	14	auditing	auditing	NOUN
ajbmeb-75	166	15	practices	practice	NOUN
ajbmeb-75	166	16	between	between	ADP
ajbmeb-75	166	17	theory	theory	NOUN
ajbmeb-75	166	18	and	and	CCONJ
ajbmeb-75	166	19	practice	practice	NOUN
ajbmeb-75	166	20	,	,	PUNCT
ajbmeb-75	166	21	arab	arab	ADJ
ajbmeb-75	166	22	thought	thought	NOUN
ajbmeb-75	166	23	house	house	PROPN
ajbmeb-75	166	24	,	,	PUNCT
ajbmeb-75	166	25	second	second	ADJ
ajbmeb-75	166	26	edition	edition	NOUN
ajbmeb-75	166	27	,	,	PUNCT
ajbmeb-75	166	28	cairo	cairo	PROPN
ajbmeb-75	166	29	,	,	PUNCT
ajbmeb-75	166	30	2012	2012	NUM
ajbmeb-75	166	31	.	.	PUNCT
ajbmeb-75	167	1	6.friday	6.friday	NUM
ajbmeb-75	167	2	,	,	PUNCT
ajbmeb-75	167	3	ahmed	ahme	VERB
ajbmeb-75	167	4	my	my	PRON
ajbmeb-75	167	5	dream	dream	NOUN
ajbmeb-75	167	6	,	,	PUNCT
ajbmeb-75	167	7	entrance	entrance	NOUN
ajbmeb-75	167	8	to	to	ADP
ajbmeb-75	167	9	me	i	PRON
ajbmeb-75	167	10	audit	audit	NOUN
ajbmeb-75	167	11	talk	talk	NOUN
ajbmeb-75	167	12	,	,	PUNCT
ajbmeb-75	167	13	dar	dar	PROPN
ajbmeb-75	167	14	:	:	PUNCT
ajbmeb-75	167	15	house	house	NOUN
ajbmeb-75	167	16	safaa	safaa	VERB
ajbmeb-75	167	17	for	for	ADP
ajbmeb-75	167	18	publication	publication	NOUN
ajbmeb-75	167	19	and	and	CCONJ
ajbmeb-75	167	20	distribution	distribution	NOUN
ajbmeb-75	167	21	,	,	PUNCT
ajbmeb-75	167	22	edition	edition	NOUN
ajbmeb-75	167	23	the	the	DET
ajbmeb-75	167	24	second	second	ADJ
ajbmeb-75	167	25	,	,	PUNCT
ajbmeb-75	167	26	amman	amman	PROPN
ajbmeb-75	167	27	,	,	PUNCT
ajbmeb-75	167	28	jordan	jordan	PROPN
ajbmeb-75	167	29	,	,	PUNCT
ajbmeb-75	167	30	2005	2005	NUM
ajbmeb-75	167	31	ad	ad	NOUN
ajbmeb-75	167	32	.	.	PUNCT
ajbmeb-75	168	1	7.shweila	7.shweila	NUM
ajbmeb-75	168	2	,	,	PUNCT
ajbmeb-75	168	3	abdel	abdel	PROPN
ajbmeb-75	168	4	-	-	PUNCT
ajbmeb-75	168	5	wahab	wahab	PROPN
ajbmeb-75	168	6	abdel	abdel	PROPN
ajbmeb-75	168	7	-	-	PUNCT
ajbmeb-75	168	8	razzaq	razzaq	PROPN
ajbmeb-75	168	9	hassan	hassan	PROPN
ajbmeb-75	168	10	,	,	PUNCT
ajbmeb-75	168	11	expectations	expectation	NOUN
ajbmeb-75	168	12	gap	gap	NOUN
ajbmeb-75	168	13	000	000	NUM
ajbmeb-75	168	14	extent	extent	NOUN
ajbmeb-75	168	15	of	of	ADP
ajbmeb-75	168	16	the	the	DET
ajbmeb-75	168	17	auditor	auditor	NOUN
ajbmeb-75	168	18	's	's	PART
ajbmeb-75	168	19	responsibility	responsibility	NOUN
ajbmeb-75	168	20	for	for	ADP
ajbmeb-75	168	21	it	it	PRON
ajbmeb-75	168	22	,	,	PUNCT
ajbmeb-75	168	23	research	research	NOUN
ajbmeb-75	168	24	submitted	submit	VERB
ajbmeb-75	168	25	to	to	ADP
ajbmeb-75	168	26	the	the	DET
ajbmeb-75	168	27	council	council	NOUN
ajbmeb-75	168	28	of	of	ADP
ajbmeb-75	168	29	the	the	DET
ajbmeb-75	168	30	higher	high	ADJ
ajbmeb-75	168	31	institute	institute	NOUN
ajbmeb-75	168	32	of	of	ADP
ajbmeb-75	168	33	accounting	accounting	PROPN
ajbmeb-75	168	34	and	and	CCONJ
ajbmeb-75	168	35	financial	financial	ADJ
ajbmeb-75	168	36	studies	study	NOUN
ajbmeb-75	168	37	/	/	SYM
ajbmeb-75	168	38	university	university	PROPN
ajbmeb-75	168	39	of	of	ADP
ajbmeb-75	168	40	baghdad	baghdad	PROPN
ajbmeb-75	168	41	,	,	PUNCT
ajbmeb-75	168	42	2009	2009	NUM
ajbmeb-75	168	43	ad	ad	NOUN
ajbmeb-75	168	44	.	.	PUNCT
ajbmeb-75	169	1	8.al	8.al	NOUN
ajbmeb-75	169	2	-	-	PUNCT
ajbmeb-75	169	3	quraishi	quraishi	ADV
ajbmeb-75	169	4	,	,	PUNCT
ajbmeb-75	169	5	iyad	iyad	PROPN
ajbmeb-75	169	6	rashid	rashid	PROPN
ajbmeb-75	169	7	,	,	PUNCT
ajbmeb-75	169	8	"	"	PUNCT
ajbmeb-75	169	9	external	external	ADJ
ajbmeb-75	169	10	auditing	auditing	NOUN
ajbmeb-75	169	11	is	be	AUX
ajbmeb-75	169	12	a	a	DET
ajbmeb-75	169	13	theoretical	theoretical	ADJ
ajbmeb-75	169	14	and	and	CCONJ
ajbmeb-75	169	15	applied	apply	VERB
ajbmeb-75	169	16	scientific	scientific	ADJ
ajbmeb-75	169	17	approach	approach	NOUN
ajbmeb-75	169	18	"	"	PUNCT
ajbmeb-75	169	19	,	,	PUNCT
ajbmeb-75	169	20	dar	dar	PROPN
ajbmeb-75	169	21	al	al	PROPN
ajbmeb-75	169	22	-	-	PUNCT
ajbmeb-75	169	23	maarifa	maarifa	PROPN
ajbmeb-75	169	24	for	for	ADP
ajbmeb-75	169	25	printing	printing	NOUN
ajbmeb-75	169	26	and	and	CCONJ
ajbmeb-75	169	27	publishing	publishing	NOUN
ajbmeb-75	169	28	,	,	PUNCT
ajbmeb-75	169	29	baghdad	baghdad	PROPN
ajbmeb-75	169	30	,	,	PUNCT
ajbmeb-75	169	31	first	first	ADJ
ajbmeb-75	169	32	edition	edition	NOUN
ajbmeb-75	169	33	,	,	PUNCT
ajbmeb-75	169	34	2011	2011	NUM
ajbmeb-75	169	35	.	.	PUNCT
ajbmeb-75	170	1	9.muhammad	9.muhammad	NUM
ajbmeb-75	170	2	,	,	PUNCT
ajbmeb-75	170	3	fath	fath	PROPN
ajbmeb-75	170	4	al	al	PROPN
ajbmeb-75	170	5	-	-	PUNCT
ajbmeb-75	170	6	alah	alah	PROPN
ajbmeb-75	170	7	muhammad	muhammad	PROPN
ajbmeb-75	170	8	ahmed	ahmed	PROPN
ajbmeb-75	170	9	,	,	PUNCT
ajbmeb-75	170	10	the	the	DET
ajbmeb-75	170	11	extent	extent	NOUN
ajbmeb-75	170	12	of	of	ADP
ajbmeb-75	170	13	compatibility	compatibility	NOUN
ajbmeb-75	170	14	between	between	ADP
ajbmeb-75	170	15	accounting	account	VERB
ajbmeb-75	170	16	education	education	NOUN
ajbmeb-75	170	17	in	in	ADP
ajbmeb-75	170	18	sudanese	sudanese	ADJ
ajbmeb-75	170	19	universities	university	NOUN
ajbmeb-75	170	20	and	and	CCONJ
ajbmeb-75	170	21	the	the	DET
ajbmeb-75	170	22	requirements	requirement	NOUN
ajbmeb-75	170	23	of	of	ADP
ajbmeb-75	170	24	the	the	DET
ajbmeb-75	170	25	contemporary	contemporary	PROPN
ajbmeb-75	170	26	business	business	PROPN
ajbmeb-75	170	27	environment	environment	NOUN
ajbmeb-75	170	28	,	,	PUNCT
ajbmeb-75	170	29	the	the	DET
ajbmeb-75	170	30	arab	arab	ADJ
ajbmeb-75	170	31	journal	journal	PROPN
ajbmeb-75	170	32	for	for	ADP
ajbmeb-75	170	33	quality	quality	NOUN
ajbmeb-75	170	34	assurance	assurance	NOUN
ajbmeb-75	170	35	of	of	ADP
ajbmeb-75	170	36	education	education	NOUN
ajbmeb-75	170	37	,	,	PUNCT
ajbmeb-75	170	38	volume	volume	NOUN
ajbmeb-75	170	39	9	9	NUM
ajbmeb-75	170	40	,	,	PUNCT
ajbmeb-75	170	41	issue	issue	NOUN
ajbmeb-75	170	42	23	23	NUM
ajbmeb-75	170	43	,	,	PUNCT
ajbmeb-75	170	44	2016	2016	NUM
ajbmeb-75	170	45	.	.	PUNCT
ajbmeb-75	171	1	10.metropolitans	10.metropolitans	NUM
ajbmeb-75	171	2	,	,	PUNCT
ajbmeb-75	171	3	ghassan	ghassan	NOUN
ajbmeb-75	171	4	falah	falah	PROPN
ajbmeb-75	171	5	,	,	PUNCT
ajbmeb-75	171	6	contemporary	contemporary	ADJ
ajbmeb-75	171	7	accounting	accounting	NOUN
ajbmeb-75	171	8	auditing	auditing	NOUN
ajbmeb-75	171	9	theory	theory	NOUN
ajbmeb-75	171	10	,	,	PUNCT
ajbmeb-75	171	11	amman	amman	PROPN
ajbmeb-75	171	12	,	,	PUNCT
ajbmeb-75	171	13	dar	dar	PROPN
ajbmeb-75	171	14	al	al	PROPN
ajbmeb-75	171	15	masirah	masirah	PROPN
ajbmeb-75	171	16	for	for	ADP
ajbmeb-75	171	17	publishing	publishing	NOUN
ajbmeb-75	171	18	and	and	CCONJ
ajbmeb-75	171	19	distribution	distribution	NOUN
ajbmeb-75	171	20	,	,	PUNCT
ajbmeb-75	171	21	2006	2006	NUM
ajbmeb-75	171	22	ad	ad	NOUN
ajbmeb-75	171	23	.	.	PUNCT
ajbmeb-75	172	1	american	american	PROPN
ajbmeb-75	172	2	journal	journal	PROPN
ajbmeb-75	172	3	of	of	ADP
ajbmeb-75	172	4	business	business	NOUN
ajbmeb-75	172	5	management	management	NOUN
ajbmeb-75	172	6	,	,	PUNCT
ajbmeb-75	172	7	economics	economic	NOUN
ajbmeb-75	172	8	and	and	CCONJ
ajbmeb-75	172	9	banking	banking	NOUN
ajbmeb-75	172	10	volume	volume	NOUN
ajbmeb-75	172	11	4	4	NUM
ajbmeb-75	172	12	,	,	PUNCT
ajbmeb-75	172	13	sep	sep	PROPN
ajbmeb-75	172	14	.	.	PROPN
ajbmeb-75	172	15	,	,	PUNCT
ajbmeb-75	172	16	2022	2022	NUM
ajbmeb-75	172	17	p	p	NOUN
ajbmeb-75	172	18	a	a	DET
ajbmeb-75	172	19	g	g	NOUN
ajbmeb-75	172	20	e	e	NOUN
ajbmeb-75	172	21	|	|	ADV
ajbmeb-75	172	22	42	42	NUM
ajbmeb-75	172	23	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-75	172	24	11.matar	11.matar	NUM
ajbmeb-75	172	25	,	,	PUNCT
ajbmeb-75	172	26	muhammad	muhammad	NOUN
ajbmeb-75	172	27	,	,	PUNCT
ajbmeb-75	172	28	and	and	CCONJ
ajbmeb-75	172	29	others	other	NOUN
ajbmeb-75	172	30	,	,	PUNCT
ajbmeb-75	172	31	promoting	promote	VERB
ajbmeb-75	172	32	inclusive	inclusive	ADJ
ajbmeb-75	172	33	accounting	accounting	NOUN
ajbmeb-75	172	34	education	education	NOUN
ajbmeb-75	172	35	to	to	PART
ajbmeb-75	172	36	achieve	achieve	VERB
ajbmeb-75	172	37	the	the	DET
ajbmeb-75	172	38	conditions	condition	NOUN
ajbmeb-75	172	39	stipulated	stipulate	VERB
ajbmeb-75	172	40	in	in	ADP
ajbmeb-75	172	41	the	the	DET
ajbmeb-75	172	42	international	international	ADJ
ajbmeb-75	172	43	accounting	accounting	NOUN
ajbmeb-75	172	44	education	education	NOUN
ajbmeb-75	172	45	standards	standard	NOUN
ajbmeb-75	172	46	,	,	PUNCT
ajbmeb-75	172	47	eleventh	eleventh	ADJ
ajbmeb-75	172	48	international	international	ADJ
ajbmeb-75	172	49	scientific	scientific	ADJ
ajbmeb-75	172	50	conference	conference	NOUN
ajbmeb-75	172	51	,	,	PUNCT
ajbmeb-75	172	52	jordan	jordan	PROPN
ajbmeb-75	172	53	,	,	PUNCT
ajbmeb-75	172	54	2015	2015	NUM
ajbmeb-75	172	55	.	.	PUNCT
ajbmeb-75	173	1	12.abdullah	12.abdullah	NUM
ajbmeb-75	173	2	h	h	PROPN
ajbmeb-75	173	3	,	,	PUNCT
ajbmeb-75	173	4	khaled	khaled	PROPN
ajbmeb-75	173	5	amin	amin	PROPN
ajbmeb-75	173	6	,	,	PUNCT
ajbmeb-75	173	7	accounting	account	VERB
ajbmeb-75	173	8	:	:	PUNCT
ajbmeb-75	173	9	the	the	DET
ajbmeb-75	173	10	practical	practical	ADJ
ajbmeb-75	173	11	aspect	aspect	NOUN
ajbmeb-75	173	12	,	,	PUNCT
ajbmeb-75	173	13	2nd	2nd	ADJ
ajbmeb-75	173	14	floor	floor	NOUN
ajbmeb-75	173	15	,	,	PUNCT
ajbmeb-75	173	16	amman	amman	PROPN
ajbmeb-75	173	17	,	,	PUNCT
ajbmeb-75	173	18	wael	wael	PROPN
ajbmeb-75	173	19	publishing	publishing	PROPN
ajbmeb-75	173	20	and	and	CCONJ
ajbmeb-75	173	21	distribution	distribution	NOUN
ajbmeb-75	173	22	house	house	NOUN
ajbmeb-75	173	23	,	,	PUNCT
ajbmeb-75	173	24	2004	2004	NUM
ajbmeb-75	173	25	ad	ad	NOUN
ajbmeb-75	173	26	.	.	PUNCT
ajbmeb-75	174	1	13.othman	13.othman	NUM
ajbmeb-75	174	2	,	,	PUNCT
ajbmeb-75	174	3	abdul	abdul	PROPN
ajbmeb-75	174	4	razzaq	razzaq	PROPN
ajbmeb-75	174	5	muhammad	muhammad	PROPN
ajbmeb-75	174	6	,	,	PUNCT
ajbmeb-75	174	7	the	the	DET
ajbmeb-75	174	8	fundamentals	fundamental	NOUN
ajbmeb-75	174	9	of	of	ADP
ajbmeb-75	174	10	auditing	auditing	NOUN
ajbmeb-75	174	11	and	and	CCONJ
ajbmeb-75	174	12	internal	internal	ADJ
ajbmeb-75	174	13	control	control	NOUN
ajbmeb-75	174	14	,	,	PUNCT
ajbmeb-75	174	15	house	house	NOUN
ajbmeb-75	174	16	of	of	ADP
ajbmeb-75	174	17	books	book	NOUN
ajbmeb-75	174	18	for	for	ADP
ajbmeb-75	174	19	printing	printing	NOUN
ajbmeb-75	174	20	and	and	CCONJ
ajbmeb-75	174	21	publishing	publishing	NOUN
ajbmeb-75	174	22	,	,	PUNCT
ajbmeb-75	174	23	university	university	NOUN
ajbmeb-75	174	24	of	of	ADP
ajbmeb-75	174	25	mosul	mosul	PROPN
ajbmeb-75	174	26	,	,	PUNCT
ajbmeb-75	174	27	third	third	ADJ
ajbmeb-75	174	28	edition	edition	NOUN
ajbmeb-75	174	29	,	,	PUNCT
ajbmeb-75	174	30	2009	2009	NUM
ajbmeb-75	174	31	.	.	PUNCT
ajbmeb-75	175	1	14.william	14.william	PROPN
ajbmeb-75	175	2	thomas	thomas	PROPN
ajbmeb-75	175	3	,	,	PUNCT
ajbmeb-75	175	4	warson	warson	PROPN
ajbmeb-75	175	5	henke	henke	PROPN
ajbmeb-75	175	6	,	,	PUNCT
ajbmeb-75	175	7	review	review	NOUN
ajbmeb-75	175	8	between	between	ADP
ajbmeb-75	175	9	theory	theory	NOUN
ajbmeb-75	175	10	and	and	CCONJ
ajbmeb-75	175	11	practice	practice	NOUN
ajbmeb-75	175	12	,	,	PUNCT
ajbmeb-75	175	13	arabization	arabization	NOUN
ajbmeb-75	175	14	and	and	CCONJ
ajbmeb-75	175	15	review	review	NOUN
ajbmeb-75	175	16	,	,	PUNCT
ajbmeb-75	175	17	d.	d.	PROPN
ajbmeb-75	175	18	ahmed	ahmed	PROPN
ajbmeb-75	175	19	hamed	hamed	PROPN
ajbmeb-75	175	20	,	,	PUNCT
ajbmeb-75	175	21	dar	dar	PROPN
ajbmeb-75	175	22	al	al	PROPN
ajbmeb-75	175	23	-	-	PUNCT
ajbmeb-75	175	24	marikh	marikh	NOUN
ajbmeb-75	175	25	for	for	ADP
ajbmeb-75	175	26	printing	printing	NOUN
ajbmeb-75	175	27	and	and	CCONJ
ajbmeb-75	175	28	publishing	publishing	NOUN
ajbmeb-75	175	29	,	,	PUNCT
ajbmeb-75	175	30	riyadh	riyadh	NOUN
ajbmeb-75	175	31	,	,	PUNCT
ajbmeb-75	175	32	2007	2007	NUM
ajbmeb-75	175	33	.	.	PUNCT
ajbmeb-75	176	1	foreign	foreign	ADJ
ajbmeb-75	176	2	sources	source	NOUN
ajbmeb-75	176	3	:	:	PUNCT
ajbmeb-75	176	4	1.nassar	1.nassar	NUM
ajbmeb-75	176	5	,	,	PUNCT
ajbmeb-75	176	6	m	m	PROPN
ajbmeb-75	176	7	,	,	PUNCT
ajbmeb-75	176	8	et	et	PROPN
ajbmeb-75	176	9	al	al	PROPN
ajbmeb-75	176	10	,	,	PUNCT
ajbmeb-75	176	11	accounting	accounting	NOUN
ajbmeb-75	176	12	education	education	NOUN
ajbmeb-75	176	13	and	and	CCONJ
ajbmeb-75	176	14	accountancy	accountancy	NOUN
ajbmeb-75	176	15	profession	profession	NOUN
ajbmeb-75	176	16	in	in	ADP
ajbmeb-75	176	17	jordan	jordan	PROPN
ajbmeb-75	176	18	,	,	PUNCT
ajbmeb-75	176	19	research	research	NOUN
ajbmeb-75	176	20	journal	journal	NOUN
ajbmeb-75	176	21	of	of	ADP
ajbmeb-75	176	22	finance	finance	NOUN
ajbmeb-75	176	23	and	and	CCONJ
ajbmeb-75	176	24	accounting	accounting	NOUN
ajbmeb-75	176	25	,	,	PUNCT
ajbmeb-75	176	26	vol.4	vol.4	PROPN
ajbmeb-75	176	27	no.11	no.11	NOUN
ajbmeb-75	176	28	.	.	PUNCT
ajbmeb-75	177	1	2013	2013	NUM
ajbmeb-75	177	2	.	.	PUNCT
ajbmeb-75	178	1	2.william	2.william	NUM
ajbmeb-75	178	2	,	,	PUNCT
ajbmeb-75	178	3	boyuton	boyuton	NOUN
ajbmeb-75	178	4	"	"	PUNCT
ajbmeb-75	178	5	modern	modern	ADJ
ajbmeb-75	178	6	auditing	auditing	NOUN
ajbmeb-75	178	7	"	"	PUNCT
ajbmeb-75	178	8	edition	edition	NOUN
ajbmeb-75	178	9	john	john	PROPN
ajbmeb-75	178	10	wiley	wiley	PROPN
ajbmeb-75	178	11	&	&	CCONJ
ajbmeb-75	178	12	sons	sons	PROPN
ajbmeb-75	178	13	,	,	PUNCT
ajbmeb-75	178	14	inc	inc	PROPN
ajbmeb-75	178	15	.	.	PROPN
ajbmeb-75	178	16	usa	usa	PROPN
ajbmeb-75	178	17	,	,	PUNCT
ajbmeb-75	178	18	2019	2019	NUM
ajbmeb-75	178	19	.	.	PUNCT
ajbmeb-75	179	1	3.the	3.the	DET
ajbmeb-75	179	2	institute	institute	PROPN
ajbmeb-75	179	3	of	of	ADP
ajbmeb-75	179	4	internal	internal	ADJ
ajbmeb-75	179	5	auditors	auditor	NOUN
ajbmeb-75	179	6	"	"	PUNCT
ajbmeb-75	179	7	auditing	audit	VERB
ajbmeb-75	179	8	it	it	PRON
ajbmeb-75	179	9	projects	project	VERB
ajbmeb-75	179	10	"	"	PUNCT
ajbmeb-75	179	11	2009	2009	NUM
ajbmeb-75	179	12	.	.	PUNCT
ajbmeb-75	180	1	4.sahin	4.sahin	NUM
ajbmeb-75	180	2	,	,	PUNCT
ajbmeb-75	180	3	k.	k.	PROPN
ajbmeb-75	180	4	n	n	CCONJ
ajbmeb-75	180	5	,	,	PUNCT
ajbmeb-75	180	6	the	the	DET
ajbmeb-75	180	7	relationship	relationship	NOUN
ajbmeb-75	180	8	between	between	ADP
ajbmeb-75	180	9	instructors	instructor	NOUN
ajbmeb-75	180	10	'	'	PART
ajbmeb-75	180	11	professional	professional	ADJ
ajbmeb-75	180	12	competencies	competency	NOUN
ajbmeb-75	180	13	and	and	CCONJ
ajbmeb-75	180	14	university	university	NOUN
ajbmeb-75	180	15	students	student	NOUN
ajbmeb-75	180	16	,	,	PUNCT
ajbmeb-75	180	17	(	(	PUNCT
ajbmeb-75	180	18	british	british	ADJ
ajbmeb-75	180	19	,	,	PUNCT
ajbmeb-75	180	20	journal	journal	NOUN
ajbmeb-75	180	21	of	of	ADP
ajbmeb-75	180	22	accounting	accounting	NOUN
ajbmeb-75	180	23	and	and	CCONJ
ajbmeb-75	180	24	management	management	NOUN
ajbmeb-75	180	25	sciences	science	NOUN
ajbmeb-75	180	26	,	,	PUNCT
ajbmeb-75	180	27	2014	2014	NUM
ajbmeb-75	180	28	)	)	PUNCT
ajbmeb-75	180	29	,	,	PUNCT
ajbmeb-75	180	30	vol	vol	NOUN
ajbmeb-75	180	31	.	.	PUNCT
ajbmeb-75	181	1	(	(	PUNCT
ajbmeb-75	181	2	23	23	NUM
ajbmeb-75	181	3	)	)	PUNCT
ajbmeb-75	181	4	(	(	PUNCT
ajbmeb-75	181	5	1	1	NUM
ajbmeb-75	181	6	)	)	PUNCT
ajbmeb-75	181	7	.	.	PUNCT