id	sid	tid	token	lemma	pos
ajbmeb-82	1	1	american	american	PROPN
ajbmeb-82	1	2	journal	journal	PROPN
ajbmeb-82	1	3	of	of	ADP
ajbmeb-82	1	4	business	business	NOUN
ajbmeb-82	1	5	management	management	NOUN
ajbmeb-82	1	6	,	,	PUNCT
ajbmeb-82	1	7	economics	economic	NOUN
ajbmeb-82	1	8	and	and	CCONJ
ajbmeb-82	1	9	banking	banking	NOUN
ajbmeb-82	1	10	issn	issn	PROPN
ajbmeb-82	1	11	(	(	PUNCT
ajbmeb-82	1	12	e	e	NOUN
ajbmeb-82	1	13	):	):	PUNCT
ajbmeb-82	1	14	2832	2832	NUM
ajbmeb-82	1	15	-	-	SYM
ajbmeb-82	1	16	8078	8078	NUM
ajbmeb-82	1	17	volume	volume	NOUN
ajbmeb-82	1	18	4	4	NUM
ajbmeb-82	1	19	,	,	PUNCT
ajbmeb-82	1	20	|	|	ADV
ajbmeb-82	1	21	sep	sep	PROPN
ajbmeb-82	1	22	.	.	PROPN
ajbmeb-82	1	23	,	,	PUNCT
ajbmeb-82	1	24	2022	2022	NUM
ajbmeb-82	1	25	p	p	NOUN
ajbmeb-82	1	26	a	a	DET
ajbmeb-82	1	27	g	g	NOUN
ajbmeb-82	1	28	e	e	NOUN
ajbmeb-82	2	1	|	|	ADV
ajbmeb-82	2	2	43	43	NUM
ajbmeb-82	2	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-82	2	4	the	the	DET
ajbmeb-82	2	5	effect	effect	NOUN
ajbmeb-82	2	6	of	of	ADP
ajbmeb-82	2	7	integration	integration	NOUN
ajbmeb-82	2	8	between	between	ADP
ajbmeb-82	2	9	smart	smart	ADJ
ajbmeb-82	2	10	audit	audit	NOUN
ajbmeb-82	2	11	and	and	CCONJ
ajbmeb-82	2	12	graceful	graceful	ADJ
ajbmeb-82	2	13	accounting	accounting	NOUN
ajbmeb-82	2	14	on	on	ADP
ajbmeb-82	2	15	reducing	reduce	VERB
ajbmeb-82	2	16	the	the	DET
ajbmeb-82	2	17	cost	cost	NOUN
ajbmeb-82	2	18	of	of	ADP
ajbmeb-82	2	19	products	product	NOUN
ajbmeb-82	2	20	mohammed	mohammed	PROPN
ajbmeb-82	2	21	frayyeh	frayyeh	PROPN
ajbmeb-82	2	22	hassan	hassan	PROPN
ajbmeb-82	2	23	dhi	dhi	PROPN
ajbmeb-82	2	24	qar	qar	PROPN
ajbmeb-82	2	25	university	university	PROPN
ajbmeb-82	2	26	,	,	PUNCT
ajbmeb-82	2	27	college	college	NOUN
ajbmeb-82	2	28	of	of	ADP
ajbmeb-82	2	29	administration	administration	NOUN
ajbmeb-82	2	30	and	and	CCONJ
ajbmeb-82	2	31	economy	economy	NOUN
ajbmeb-82	2	32	,	,	PUNCT
ajbmeb-82	2	33	accounting	accounting	NOUN
ajbmeb-82	2	34	department	department	PROPN
ajbmeb-82	2	35	mohammedfr@utq.edu.iq	mohammedfr@utq.edu.iq	VERB
ajbmeb-82	2	36	a	a	DET
ajbmeb-82	2	37	b	b	PROPN
ajbmeb-82	2	38	s	s	ADP
ajbmeb-82	2	39	t	t	PROPN
ajbmeb-82	2	40	r	r	NOUN
ajbmeb-82	2	41	a	a	DET
ajbmeb-82	2	42	c	c	NOUN
ajbmeb-82	2	43	t	t	NOUN
ajbmeb-82	2	44	k	k	X
ajbmeb-82	2	45	e	e	PROPN
ajbmeb-82	2	46	y	y	PROPN
ajbmeb-82	2	47	w	w	NOUN
ajbmeb-82	2	48	o	o	NOUN
ajbmeb-82	2	49	r	r	NOUN
ajbmeb-82	2	50	d	d	PROPN
ajbmeb-82	2	51	s	s	VERB
ajbmeb-82	2	52	this	this	DET
ajbmeb-82	2	53	research	research	NOUN
ajbmeb-82	2	54	aims	aim	VERB
ajbmeb-82	2	55	to	to	PART
ajbmeb-82	2	56	clarify	clarify	VERB
ajbmeb-82	2	57	the	the	DET
ajbmeb-82	2	58	effect	effect	NOUN
ajbmeb-82	2	59	of	of	ADP
ajbmeb-82	2	60	integration	integration	NOUN
ajbmeb-82	2	61	between	between	ADP
ajbmeb-82	2	62	smart	smart	ADJ
ajbmeb-82	2	63	audit	audit	NOUN
ajbmeb-82	2	64	and	and	CCONJ
ajbmeb-82	2	65	graceful	graceful	ADJ
ajbmeb-82	2	66	accounting	accounting	NOUN
ajbmeb-82	2	67	to	to	PART
ajbmeb-82	2	68	reduce	reduce	VERB
ajbmeb-82	2	69	the	the	DET
ajbmeb-82	2	70	cost	cost	NOUN
ajbmeb-82	2	71	of	of	ADP
ajbmeb-82	2	72	products	product	NOUN
ajbmeb-82	2	73	for	for	ADP
ajbmeb-82	2	74	industrial	industrial	ADJ
ajbmeb-82	2	75	facilities	facility	NOUN
ajbmeb-82	2	76	and	and	CCONJ
ajbmeb-82	2	77	support	support	VERB
ajbmeb-82	2	78	their	their	PRON
ajbmeb-82	2	79	competitiveness	competitiveness	NOUN
ajbmeb-82	2	80	.	.	PUNCT
ajbmeb-82	3	1	by	by	ADP
ajbmeb-82	3	2	defining	define	VERB
ajbmeb-82	3	3	the	the	DET
ajbmeb-82	3	4	role	role	NOUN
ajbmeb-82	3	5	of	of	ADP
ajbmeb-82	3	6	both	both	CCONJ
ajbmeb-82	3	7	smart	smart	ADJ
ajbmeb-82	3	8	auditing	auditing	NOUN
ajbmeb-82	3	9	and	and	CCONJ
ajbmeb-82	3	10	the	the	DET
ajbmeb-82	3	11	information	information	NOUN
ajbmeb-82	3	12	resulting	result	VERB
ajbmeb-82	3	13	from	from	ADP
ajbmeb-82	3	14	it	it	PRON
ajbmeb-82	3	15	with	with	ADP
ajbmeb-82	3	16	the	the	DET
ajbmeb-82	3	17	information	information	NOUN
ajbmeb-82	3	18	resulting	result	VERB
ajbmeb-82	3	19	from	from	ADP
ajbmeb-82	3	20	graceful	graceful	ADJ
ajbmeb-82	3	21	accounting	accounting	NOUN
ajbmeb-82	3	22	and	and	CCONJ
ajbmeb-82	3	23	other	other	ADJ
ajbmeb-82	3	24	information	information	NOUN
ajbmeb-82	3	25	systems	system	NOUN
ajbmeb-82	3	26	to	to	PART
ajbmeb-82	3	27	provide	provide	VERB
ajbmeb-82	3	28	a	a	DET
ajbmeb-82	3	29	clear	clear	ADJ
ajbmeb-82	3	30	realistic	realistic	ADJ
ajbmeb-82	3	31	view	view	NOUN
ajbmeb-82	3	32	of	of	ADP
ajbmeb-82	3	33	the	the	DET
ajbmeb-82	3	34	facility	facility	NOUN
ajbmeb-82	3	35	management	management	NOUN
ajbmeb-82	3	36	about	about	ADP
ajbmeb-82	3	37	the	the	DET
ajbmeb-82	3	38	costs	cost	NOUN
ajbmeb-82	3	39	of	of	ADP
ajbmeb-82	3	40	its	its	PRON
ajbmeb-82	3	41	products	product	NOUN
ajbmeb-82	3	42	and	and	CCONJ
ajbmeb-82	3	43	the	the	DET
ajbmeb-82	3	44	extent	extent	NOUN
ajbmeb-82	3	45	of	of	ADP
ajbmeb-82	3	46	its	its	PRON
ajbmeb-82	3	47	association	association	NOUN
ajbmeb-82	3	48	with	with	ADP
ajbmeb-82	3	49	how	how	SCONJ
ajbmeb-82	3	50	its	its	PRON
ajbmeb-82	3	51	resources	resource	NOUN
ajbmeb-82	3	52	are	be	AUX
ajbmeb-82	3	53	consumed	consume	VERB
ajbmeb-82	3	54	to	to	PART
ajbmeb-82	3	55	support	support	VERB
ajbmeb-82	3	56	its	its	PRON
ajbmeb-82	3	57	competitiveness	competitiveness	NOUN
ajbmeb-82	3	58	by	by	ADP
ajbmeb-82	3	59	controlling	control	VERB
ajbmeb-82	3	60	its	its	PRON
ajbmeb-82	3	61	products	product	NOUN
ajbmeb-82	3	62	in	in	ADP
ajbmeb-82	3	63	a	a	DET
ajbmeb-82	3	64	way	way	NOUN
ajbmeb-82	3	65	that	that	PRON
ajbmeb-82	3	66	enhances	enhance	VERB
ajbmeb-82	3	67	improving	improve	VERB
ajbmeb-82	3	68	its	its	PRON
ajbmeb-82	3	69	management	management	NOUN
ajbmeb-82	3	70	.	.	PUNCT
ajbmeb-82	4	1	the	the	DET
ajbmeb-82	4	2	researcher	researcher	NOUN
ajbmeb-82	4	3	conducted	conduct	VERB
ajbmeb-82	4	4	a	a	DET
ajbmeb-82	4	5	field	field	NOUN
ajbmeb-82	4	6	study	study	NOUN
ajbmeb-82	4	7	on	on	ADP
ajbmeb-82	4	8	a	a	DET
ajbmeb-82	4	9	sample	sample	NOUN
ajbmeb-82	4	10	of	of	ADP
ajbmeb-82	4	11	iraqi	iraqi	ADJ
ajbmeb-82	4	12	industrial	industrial	ADJ
ajbmeb-82	4	13	establishments	establishment	NOUN
ajbmeb-82	4	14	,	,	PUNCT
ajbmeb-82	4	15	using	use	VERB
ajbmeb-82	4	16	a	a	DET
ajbmeb-82	4	17	survey	survey	NOUN
ajbmeb-82	4	18	form	form	NOUN
ajbmeb-82	4	19	.	.	PUNCT
ajbmeb-82	5	1	where	where	SCONJ
ajbmeb-82	5	2	the	the	DET
ajbmeb-82	5	3	results	result	NOUN
ajbmeb-82	5	4	of	of	ADP
ajbmeb-82	5	5	the	the	DET
ajbmeb-82	5	6	field	field	NOUN
ajbmeb-82	5	7	study	study	NOUN
ajbmeb-82	5	8	indicated	indicate	VERB
ajbmeb-82	5	9	that	that	SCONJ
ajbmeb-82	5	10	achieving	achieve	VERB
ajbmeb-82	5	11	integration	integration	NOUN
ajbmeb-82	5	12	between	between	ADP
ajbmeb-82	5	13	smart	smart	ADJ
ajbmeb-82	5	14	audit	audit	NOUN
ajbmeb-82	5	15	and	and	CCONJ
ajbmeb-82	5	16	graceful	graceful	ADJ
ajbmeb-82	5	17	accounting	accounting	NOUN
ajbmeb-82	5	18	contributes	contribute	VERB
ajbmeb-82	5	19	to	to	ADP
ajbmeb-82	5	20	reducing	reduce	VERB
ajbmeb-82	5	21	the	the	DET
ajbmeb-82	5	22	costs	cost	NOUN
ajbmeb-82	5	23	of	of	ADP
ajbmeb-82	5	24	products	product	NOUN
ajbmeb-82	5	25	in	in	ADP
ajbmeb-82	5	26	industrial	industrial	ADJ
ajbmeb-82	5	27	installations	installation	NOUN
ajbmeb-82	5	28	.	.	PUNCT
ajbmeb-82	6	1	smart	smart	ADJ
ajbmeb-82	6	2	audit	audit	NOUN
ajbmeb-82	6	3	,	,	PUNCT
ajbmeb-82	6	4	graceful	graceful	ADJ
ajbmeb-82	6	5	accounting	accounting	NOUN
ajbmeb-82	6	6	,	,	PUNCT
ajbmeb-82	6	7	reducing	reducing	NOUN
ajbmeb-82	6	8	,	,	PUNCT
ajbmeb-82	6	9	cost	cost	NOUN
ajbmeb-82	6	10	,	,	PUNCT
ajbmeb-82	6	11	products	product	NOUN
ajbmeb-82	6	12	.	.	PUNCT
ajbmeb-82	7	1	introduction	introduction	NOUN
ajbmeb-82	7	2	the	the	DET
ajbmeb-82	7	3	increase	increase	NOUN
ajbmeb-82	7	4	in	in	ADP
ajbmeb-82	7	5	the	the	DET
ajbmeb-82	7	6	need	need	NOUN
ajbmeb-82	7	7	for	for	SCONJ
ajbmeb-82	7	8	the	the	DET
ajbmeb-82	7	9	information	information	NOUN
ajbmeb-82	7	10	provided	provide	VERB
ajbmeb-82	7	11	by	by	ADP
ajbmeb-82	7	12	accounting	accounting	NOUN
ajbmeb-82	7	13	systems	system	NOUN
ajbmeb-82	7	14	was	be	AUX
ajbmeb-82	7	15	accompanied	accompany	VERB
ajbmeb-82	7	16	to	to	PART
ajbmeb-82	7	17	meet	meet	VERB
ajbmeb-82	7	18	the	the	DET
ajbmeb-82	7	19	needs	need	NOUN
ajbmeb-82	7	20	of	of	ADP
ajbmeb-82	7	21	internal	internal	ADJ
ajbmeb-82	7	22	and	and	CCONJ
ajbmeb-82	7	23	external	external	ADJ
ajbmeb-82	7	24	beneficiaries	beneficiary	NOUN
ajbmeb-82	7	25	,	,	PUNCT
ajbmeb-82	7	26	increasing	increase	VERB
ajbmeb-82	7	27	interest	interest	NOUN
ajbmeb-82	7	28	in	in	ADP
ajbmeb-82	7	29	developing	develop	VERB
ajbmeb-82	7	30	methods	method	NOUN
ajbmeb-82	7	31	used	use	VERB
ajbmeb-82	7	32	in	in	ADP
ajbmeb-82	7	33	the	the	DET
ajbmeb-82	7	34	audit	audit	NOUN
ajbmeb-82	7	35	and	and	CCONJ
ajbmeb-82	7	36	documentation	documentation	NOUN
ajbmeb-82	7	37	process	process	NOUN
ajbmeb-82	7	38	to	to	PART
ajbmeb-82	7	39	calculate	calculate	VERB
ajbmeb-82	7	40	the	the	DET
ajbmeb-82	7	41	cost	cost	NOUN
ajbmeb-82	7	42	and	and	CCONJ
ajbmeb-82	7	43	control	control	NOUN
ajbmeb-82	7	44	over	over	ADP
ajbmeb-82	7	45	them	they	PRON
ajbmeb-82	7	46	,	,	PUNCT
ajbmeb-82	7	47	and	and	CCONJ
ajbmeb-82	7	48	the	the	DET
ajbmeb-82	7	49	need	need	NOUN
ajbmeb-82	7	50	for	for	ADP
ajbmeb-82	7	51	advanced	advanced	ADJ
ajbmeb-82	7	52	audit	audit	NOUN
ajbmeb-82	7	53	systems	system	NOUN
ajbmeb-82	7	54	that	that	PRON
ajbmeb-82	7	55	provide	provide	VERB
ajbmeb-82	7	56	strict	strict	ADJ
ajbmeb-82	7	57	control	control	NOUN
ajbmeb-82	7	58	over	over	ADP
ajbmeb-82	7	59	the	the	DET
ajbmeb-82	7	60	accounting	accounting	NOUN
ajbmeb-82	7	61	system	system	NOUN
ajbmeb-82	7	62	used	use	VERB
ajbmeb-82	7	63	to	to	PART
ajbmeb-82	7	64	provide	provide	VERB
ajbmeb-82	7	65	more	more	ADV
ajbmeb-82	7	66	accurate	accurate	ADJ
ajbmeb-82	7	67	and	and	CCONJ
ajbmeb-82	7	68	appropriate	appropriate	ADJ
ajbmeb-82	7	69	cost	cost	NOUN
ajbmeb-82	7	70	data	datum	NOUN
ajbmeb-82	7	71	to	to	PART
ajbmeb-82	7	72	take	take	VERB
ajbmeb-82	7	73	various	various	ADJ
ajbmeb-82	7	74	decisions	decision	NOUN
ajbmeb-82	7	75	,	,	PUNCT
ajbmeb-82	7	76	which	which	PRON
ajbmeb-82	7	77	leads	lead	VERB
ajbmeb-82	7	78	to	to	ADP
ajbmeb-82	7	79	the	the	DET
ajbmeb-82	7	80	provisions	provision	NOUN
ajbmeb-82	7	81	of	of	ADP
ajbmeb-82	7	82	cost	cost	NOUN
ajbmeb-82	7	83	control	control	NOUN
ajbmeb-82	7	84	,	,	PUNCT
ajbmeb-82	7	85	reduce	reduce	VERB
ajbmeb-82	7	86	losses	loss	NOUN
ajbmeb-82	7	87	,	,	PUNCT
ajbmeb-82	7	88	and	and	CCONJ
ajbmeb-82	7	89	then	then	ADV
ajbmeb-82	7	90	provide	provide	VERB
ajbmeb-82	7	91	products	product	NOUN
ajbmeb-82	7	92	at	at	ADP
ajbmeb-82	7	93	a	a	DET
ajbmeb-82	7	94	lower	low	ADJ
ajbmeb-82	7	95	cost	cost	NOUN
ajbmeb-82	7	96	to	to	PART
ajbmeb-82	7	97	ensure	ensure	VERB
ajbmeb-82	7	98	competition	competition	NOUN
ajbmeb-82	7	99	,	,	PUNCT
ajbmeb-82	7	100	continuity	continuity	NOUN
ajbmeb-82	7	101	and	and	CCONJ
ajbmeb-82	7	102	stay	stay	VERB
ajbmeb-82	7	103	in	in	ADP
ajbmeb-82	7	104	the	the	DET
ajbmeb-82	7	105	market	market	NOUN
ajbmeb-82	7	106	.	.	PUNCT
ajbmeb-82	8	1	with	with	ADP
ajbmeb-82	8	2	the	the	DET
ajbmeb-82	8	3	development	development	NOUN
ajbmeb-82	8	4	of	of	ADP
ajbmeb-82	8	5	the	the	DET
ajbmeb-82	8	6	business	business	NOUN
ajbmeb-82	8	7	environment	environment	NOUN
ajbmeb-82	8	8	and	and	CCONJ
ajbmeb-82	8	9	the	the	DET
ajbmeb-82	8	10	emergence	emergence	NOUN
ajbmeb-82	8	11	of	of	ADP
ajbmeb-82	8	12	modern	modern	ADJ
ajbmeb-82	8	13	methods	method	NOUN
ajbmeb-82	8	14	of	of	ADP
ajbmeb-82	8	15	manufacturing	manufacturing	NOUN
ajbmeb-82	8	16	and	and	CCONJ
ajbmeb-82	8	17	the	the	DET
ajbmeb-82	8	18	escalation	escalation	NOUN
ajbmeb-82	8	19	of	of	ADP
ajbmeb-82	8	20	criticism	criticism	NOUN
ajbmeb-82	8	21	directed	direct	VERB
ajbmeb-82	8	22	at	at	ADP
ajbmeb-82	8	23	the	the	DET
ajbmeb-82	8	24	continuation	continuation	NOUN
ajbmeb-82	8	25	of	of	ADP
ajbmeb-82	8	26	the	the	DET
ajbmeb-82	8	27	facilities	facility	NOUN
ajbmeb-82	8	28	by	by	ADP
ajbmeb-82	8	29	applying	apply	VERB
ajbmeb-82	8	30	traditional	traditional	ADJ
ajbmeb-82	8	31	methods	method	NOUN
ajbmeb-82	8	32	in	in	ADP
ajbmeb-82	8	33	the	the	DET
ajbmeb-82	8	34	manufacturing	manufacturing	NOUN
ajbmeb-82	8	35	process	process	NOUN
ajbmeb-82	8	36	that	that	PRON
ajbmeb-82	8	37	were	be	AUX
ajbmeb-82	8	38	valid	valid	ADJ
ajbmeb-82	8	39	for	for	ADP
ajbmeb-82	8	40	application	application	NOUN
ajbmeb-82	8	41	in	in	ADP
ajbmeb-82	8	42	another	another	DET
ajbmeb-82	8	43	environment	environment	NOUN
ajbmeb-82	8	44	.	.	PUNCT
ajbmeb-82	9	1	modern	modern	ADJ
ajbmeb-82	9	2	methods	method	NOUN
ajbmeb-82	9	3	have	have	AUX
ajbmeb-82	9	4	emerged	emerge	VERB
ajbmeb-82	9	5	in	in	ADP
ajbmeb-82	9	6	accounting	accounting	NOUN
ajbmeb-82	9	7	information	information	NOUN
ajbmeb-82	9	8	systems	system	NOUN
ajbmeb-82	9	9	that	that	PRON
ajbmeb-82	9	10	give	give	VERB
ajbmeb-82	9	11	information	information	NOUN
ajbmeb-82	9	12	capable	capable	ADJ
ajbmeb-82	9	13	of	of	ADP
ajbmeb-82	9	14	creating	create	VERB
ajbmeb-82	9	15	internal	internal	ADJ
ajbmeb-82	9	16	integration	integration	NOUN
ajbmeb-82	9	17	between	between	ADP
ajbmeb-82	9	18	the	the	DET
ajbmeb-82	9	19	functions	function	NOUN
ajbmeb-82	9	20	of	of	ADP
ajbmeb-82	9	21	the	the	DET
ajbmeb-82	9	22	various	various	ADJ
ajbmeb-82	9	23	facilities	facility	NOUN
ajbmeb-82	9	24	as	as	ADV
ajbmeb-82	9	25	well	well	ADV
ajbmeb-82	9	26	as	as	ADP
ajbmeb-82	9	27	american	american	ADJ
ajbmeb-82	9	28	journal	journal	PROPN
ajbmeb-82	9	29	of	of	ADP
ajbmeb-82	9	30	business	business	NOUN
ajbmeb-82	9	31	management	management	NOUN
ajbmeb-82	9	32	,	,	PUNCT
ajbmeb-82	9	33	economics	economic	NOUN
ajbmeb-82	9	34	and	and	CCONJ
ajbmeb-82	9	35	banking	banking	NOUN
ajbmeb-82	9	36	volume	volume	NOUN
ajbmeb-82	9	37	4	4	NUM
ajbmeb-82	9	38	,	,	PUNCT
ajbmeb-82	9	39	sep	sep	PROPN
ajbmeb-82	9	40	.	.	PROPN
ajbmeb-82	9	41	,	,	PUNCT
ajbmeb-82	9	42	2022	2022	NUM
ajbmeb-82	9	43	p	p	NOUN
ajbmeb-82	9	44	a	a	DET
ajbmeb-82	9	45	g	g	NOUN
ajbmeb-82	9	46	e	e	NOUN
ajbmeb-82	9	47	|	|	ADV
ajbmeb-82	9	48	44	44	NUM
ajbmeb-82	9	49	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-82	9	50	external	external	ADJ
ajbmeb-82	9	51	integration	integration	NOUN
ajbmeb-82	9	52	that	that	PRON
ajbmeb-82	9	53	allows	allow	VERB
ajbmeb-82	9	54	the	the	DET
ajbmeb-82	9	55	participation	participation	NOUN
ajbmeb-82	9	56	of	of	ADP
ajbmeb-82	9	57	information	information	NOUN
ajbmeb-82	9	58	with	with	ADP
ajbmeb-82	9	59	customers	customer	NOUN
ajbmeb-82	9	60	and	and	CCONJ
ajbmeb-82	9	61	suppliers	supplier	NOUN
ajbmeb-82	9	62	and	and	CCONJ
ajbmeb-82	9	63	the	the	DET
ajbmeb-82	9	64	rest	rest	NOUN
ajbmeb-82	9	65	of	of	ADP
ajbmeb-82	9	66	the	the	DET
ajbmeb-82	9	67	users	user	NOUN
ajbmeb-82	9	68	in	in	ADP
ajbmeb-82	9	69	all	all	PRON
ajbmeb-82	9	70	their	their	PRON
ajbmeb-82	9	71	categories	category	NOUN
ajbmeb-82	9	72	,	,	PUNCT
ajbmeb-82	9	73	accompanied	accompany	VERB
ajbmeb-82	9	74	by	by	ADP
ajbmeb-82	9	75	a	a	DET
ajbmeb-82	9	76	reduction	reduction	NOUN
ajbmeb-82	9	77	in	in	ADP
ajbmeb-82	9	78	duplication	duplication	NOUN
ajbmeb-82	9	79	of	of	ADP
ajbmeb-82	9	80	data	datum	NOUN
ajbmeb-82	9	81	,	,	PUNCT
ajbmeb-82	9	82	improving	improve	VERB
ajbmeb-82	9	83	productivity	productivity	NOUN
ajbmeb-82	9	84	,	,	PUNCT
ajbmeb-82	9	85	reducing	reduce	VERB
ajbmeb-82	9	86	cost	cost	NOUN
ajbmeb-82	9	87	,	,	PUNCT
ajbmeb-82	9	88	and	and	CCONJ
ajbmeb-82	9	89	increasing	increase	VERB
ajbmeb-82	9	90	customer	customer	NOUN
ajbmeb-82	9	91	satisfaction	satisfaction	NOUN
ajbmeb-82	9	92	this	this	PRON
ajbmeb-82	9	93	leads	lead	VERB
ajbmeb-82	9	94	to	to	ADP
ajbmeb-82	9	95	improving	improve	VERB
ajbmeb-82	9	96	the	the	DET
ajbmeb-82	9	97	facility	facility	NOUN
ajbmeb-82	9	98	's	's	PART
ajbmeb-82	9	99	ability	ability	NOUN
ajbmeb-82	9	100	to	to	PART
ajbmeb-82	9	101	exploit	exploit	VERB
ajbmeb-82	9	102	its	its	PRON
ajbmeb-82	9	103	resources	resource	NOUN
ajbmeb-82	9	104	is	be	AUX
ajbmeb-82	9	105	the	the	DET
ajbmeb-82	9	106	best	good	ADJ
ajbmeb-82	9	107	possible	possible	ADJ
ajbmeb-82	9	108	exploitation	exploitation	NOUN
ajbmeb-82	9	109	as	as	ADP
ajbmeb-82	9	110	the	the	DET
ajbmeb-82	9	111	integration	integration	NOUN
ajbmeb-82	9	112	between	between	ADP
ajbmeb-82	9	113	smart	smart	ADJ
ajbmeb-82	9	114	audit	audit	NOUN
ajbmeb-82	9	115	and	and	CCONJ
ajbmeb-82	9	116	graceful	graceful	ADJ
ajbmeb-82	9	117	account	account	NOUN
ajbmeb-82	9	118	the	the	DET
ajbmeb-82	9	119	effectiveness	effectiveness	NOUN
ajbmeb-82	9	120	of	of	ADP
ajbmeb-82	9	121	the	the	DET
ajbmeb-82	9	122	supply	supply	NOUN
ajbmeb-82	9	123	chain	chain	NOUN
ajbmeb-82	9	124	through	through	ADP
ajbmeb-82	9	125	stock	stock	NOUN
ajbmeb-82	9	126	management	management	NOUN
ajbmeb-82	9	127	,	,	PUNCT
ajbmeb-82	9	128	work	work	NOUN
ajbmeb-82	9	129	arrangement	arrangement	NOUN
ajbmeb-82	9	130	and	and	CCONJ
ajbmeb-82	9	131	completion	completion	NOUN
ajbmeb-82	9	132	of	of	ADP
ajbmeb-82	9	133	the	the	DET
ajbmeb-82	9	134	purchase	purchase	NOUN
ajbmeb-82	9	135	in	in	ADP
ajbmeb-82	9	136	order	order	NOUN
ajbmeb-82	9	137	to	to	PART
ajbmeb-82	9	138	reduce	reduce	VERB
ajbmeb-82	9	139	production	production	NOUN
ajbmeb-82	9	140	costs	cost	NOUN
ajbmeb-82	9	141	.	.	PUNCT
ajbmeb-82	10	1	therefore	therefore	ADV
ajbmeb-82	10	2	,	,	PUNCT
ajbmeb-82	10	3	this	this	DET
ajbmeb-82	10	4	study	study	NOUN
ajbmeb-82	10	5	came	come	VERB
ajbmeb-82	10	6	to	to	PART
ajbmeb-82	10	7	clarify	clarify	VERB
ajbmeb-82	10	8	the	the	DET
ajbmeb-82	10	9	effect	effect	NOUN
ajbmeb-82	10	10	of	of	ADP
ajbmeb-82	10	11	integration	integration	NOUN
ajbmeb-82	10	12	between	between	ADP
ajbmeb-82	10	13	smart	smart	ADJ
ajbmeb-82	10	14	audit	audit	NOUN
ajbmeb-82	10	15	and	and	CCONJ
ajbmeb-82	10	16	graceful	graceful	ADJ
ajbmeb-82	10	17	accounting	accounting	NOUN
ajbmeb-82	10	18	to	to	PART
ajbmeb-82	10	19	provide	provide	VERB
ajbmeb-82	10	20	accurate	accurate	ADJ
ajbmeb-82	10	21	and	and	CCONJ
ajbmeb-82	10	22	appropriate	appropriate	ADJ
ajbmeb-82	10	23	data	datum	NOUN
ajbmeb-82	10	24	to	to	PART
ajbmeb-82	10	25	support	support	VERB
ajbmeb-82	10	26	the	the	DET
ajbmeb-82	10	27	performance	performance	NOUN
ajbmeb-82	10	28	of	of	ADP
ajbmeb-82	10	29	industrial	industrial	ADJ
ajbmeb-82	10	30	facilities	facility	NOUN
ajbmeb-82	10	31	to	to	PART
ajbmeb-82	10	32	achieve	achieve	VERB
ajbmeb-82	10	33	reducing	reduce	VERB
ajbmeb-82	10	34	the	the	DET
ajbmeb-82	10	35	costs	cost	NOUN
ajbmeb-82	10	36	of	of	ADP
ajbmeb-82	10	37	their	their	PRON
ajbmeb-82	10	38	products	product	NOUN
ajbmeb-82	10	39	.	.	PUNCT
ajbmeb-82	11	1	2	2	NUM
ajbmeb-82	11	2	-	-	PUNCT
ajbmeb-82	11	3	research	research	NOUN
ajbmeb-82	11	4	framework	framework	NOUN
ajbmeb-82	11	5	2	2	NUM
ajbmeb-82	11	6	-	-	SYM
ajbmeb-82	11	7	1research	1research	NUM
ajbmeb-82	11	8	problem	problem	NOUN
ajbmeb-82	11	9	:	:	PUNCT
ajbmeb-82	11	10	in	in	ADP
ajbmeb-82	11	11	light	light	NOUN
ajbmeb-82	11	12	of	of	ADP
ajbmeb-82	11	13	the	the	DET
ajbmeb-82	11	14	limited	limited	ADJ
ajbmeb-82	11	15	resources	resource	NOUN
ajbmeb-82	11	16	,	,	PUNCT
ajbmeb-82	11	17	the	the	DET
ajbmeb-82	11	18	expansion	expansion	NOUN
ajbmeb-82	11	19	and	and	CCONJ
ajbmeb-82	11	20	openness	openness	NOUN
ajbmeb-82	11	21	of	of	ADP
ajbmeb-82	11	22	the	the	DET
ajbmeb-82	11	23	markets	market	NOUN
ajbmeb-82	11	24	and	and	CCONJ
ajbmeb-82	11	25	the	the	DET
ajbmeb-82	11	26	rapid	rapid	ADJ
ajbmeb-82	11	27	transformations	transformation	NOUN
ajbmeb-82	11	28	in	in	ADP
ajbmeb-82	11	29	the	the	DET
ajbmeb-82	11	30	methods	method	NOUN
ajbmeb-82	11	31	and	and	CCONJ
ajbmeb-82	11	32	priorities	priority	NOUN
ajbmeb-82	11	33	of	of	ADP
ajbmeb-82	11	34	the	the	DET
ajbmeb-82	11	35	establishments	establishment	NOUN
ajbmeb-82	11	36	and	and	CCONJ
ajbmeb-82	11	37	the	the	DET
ajbmeb-82	11	38	transformation	transformation	NOUN
ajbmeb-82	11	39	from	from	ADP
ajbmeb-82	11	40	the	the	DET
ajbmeb-82	11	41	method	method	NOUN
ajbmeb-82	11	42	of	of	ADP
ajbmeb-82	11	43	payment	payment	NOUN
ajbmeb-82	11	44	to	to	ADP
ajbmeb-82	11	45	the	the	DET
ajbmeb-82	11	46	way	way	NOUN
ajbmeb-82	11	47	to	to	PART
ajbmeb-82	11	48	withdraw	withdraw	VERB
ajbmeb-82	11	49	in	in	ADP
ajbmeb-82	11	50	production	production	NOUN
ajbmeb-82	11	51	.	.	PUNCT
ajbmeb-82	12	1	the	the	DET
ajbmeb-82	12	2	facilities	facility	NOUN
ajbmeb-82	12	3	adopted	adopt	VERB
ajbmeb-82	12	4	the	the	DET
ajbmeb-82	12	5	concept	concept	NOUN
ajbmeb-82	12	6	of	of	ADP
ajbmeb-82	12	7	orientation	orientation	NOUN
ajbmeb-82	12	8	in	in	ADP
ajbmeb-82	12	9	the	the	DET
ajbmeb-82	12	10	market	market	NOUN
ajbmeb-82	12	11	,	,	PUNCT
ajbmeb-82	12	12	that	that	ADV
ajbmeb-82	12	13	is	is	ADV
ajbmeb-82	12	14	,	,	PUNCT
ajbmeb-82	12	15	the	the	DET
ajbmeb-82	12	16	production	production	NOUN
ajbmeb-82	12	17	of	of	ADP
ajbmeb-82	12	18	what	what	PRON
ajbmeb-82	12	19	can	can	AUX
ajbmeb-82	12	20	be	be	AUX
ajbmeb-82	12	21	marketed	market	VERB
ajbmeb-82	12	22	instead	instead	ADV
ajbmeb-82	12	23	of	of	ADP
ajbmeb-82	12	24	marketing	marketing	NOUN
ajbmeb-82	12	25	what	what	PRON
ajbmeb-82	12	26	can	can	AUX
ajbmeb-82	12	27	be	be	AUX
ajbmeb-82	12	28	produced	produce	VERB
ajbmeb-82	12	29	,	,	PUNCT
ajbmeb-82	12	30	but	but	CCONJ
ajbmeb-82	12	31	it	it	PRON
ajbmeb-82	12	32	is	be	AUX
ajbmeb-82	12	33	quickly	quickly	ADV
ajbmeb-82	12	34	shift	shift	VERB
ajbmeb-82	12	35	from	from	ADP
ajbmeb-82	12	36	the	the	DET
ajbmeb-82	12	37	marketing	marketing	NOUN
ajbmeb-82	12	38	concept	concept	NOUN
ajbmeb-82	12	39	to	to	ADP
ajbmeb-82	12	40	the	the	DET
ajbmeb-82	12	41	concept	concept	NOUN
ajbmeb-82	12	42	of	of	ADP
ajbmeb-82	12	43	the	the	DET
ajbmeb-82	12	44	product	product	NOUN
ajbmeb-82	12	45	value	value	NOUN
ajbmeb-82	12	46	,	,	PUNCT
ajbmeb-82	12	47	which	which	PRON
ajbmeb-82	12	48	is	be	AUX
ajbmeb-82	12	49	the	the	DET
ajbmeb-82	12	50	concept	concept	NOUN
ajbmeb-82	12	51	in	in	ADP
ajbmeb-82	12	52	which	which	PRON
ajbmeb-82	12	53	the	the	DET
ajbmeb-82	12	54	facility	facility	NOUN
ajbmeb-82	12	55	sees	see	VERB
ajbmeb-82	12	56	that	that	SCONJ
ajbmeb-82	12	57	the	the	DET
ajbmeb-82	12	58	value	value	NOUN
ajbmeb-82	12	59	of	of	ADP
ajbmeb-82	12	60	the	the	DET
ajbmeb-82	12	61	product	product	NOUN
ajbmeb-82	12	62	is	be	AUX
ajbmeb-82	12	63	the	the	DET
ajbmeb-82	12	64	source	source	NOUN
ajbmeb-82	12	65	of	of	ADP
ajbmeb-82	12	66	survival	survival	NOUN
ajbmeb-82	12	67	and	and	CCONJ
ajbmeb-82	12	68	profitability	profitability	NOUN
ajbmeb-82	12	69	,	,	PUNCT
ajbmeb-82	12	70	and	and	CCONJ
ajbmeb-82	12	71	this	this	DET
ajbmeb-82	12	72	value	value	NOUN
ajbmeb-82	12	73	depends	depend	VERB
ajbmeb-82	12	74	on	on	ADP
ajbmeb-82	12	75	the	the	DET
ajbmeb-82	12	76	vision	vision	NOUN
ajbmeb-82	12	77	customers	customer	NOUN
ajbmeb-82	12	78	and	and	CCONJ
ajbmeb-82	12	79	their	their	PRON
ajbmeb-82	12	80	evaluation	evaluation	NOUN
ajbmeb-82	12	81	of	of	ADP
ajbmeb-82	12	82	the	the	DET
ajbmeb-82	12	83	product	product	NOUN
ajbmeb-82	12	84	specifications	specification	NOUN
ajbmeb-82	12	85	,	,	PUNCT
ajbmeb-82	12	86	as	as	SCONJ
ajbmeb-82	12	87	these	these	DET
ajbmeb-82	12	88	specifications	specification	NOUN
ajbmeb-82	12	89	are	be	AUX
ajbmeb-82	12	90	indicative	indicative	ADJ
ajbmeb-82	12	91	of	of	ADP
ajbmeb-82	12	92	the	the	DET
ajbmeb-82	12	93	facility	facility	NOUN
ajbmeb-82	12	94	's	's	PART
ajbmeb-82	12	95	ability	ability	NOUN
ajbmeb-82	12	96	to	to	PART
ajbmeb-82	12	97	manage	manage	VERB
ajbmeb-82	12	98	the	the	DET
ajbmeb-82	12	99	design	design	NOUN
ajbmeb-82	12	100	and	and	CCONJ
ajbmeb-82	12	101	manufacturing	manufacturing	NOUN
ajbmeb-82	12	102	.	.	PUNCT
ajbmeb-82	13	1	in	in	ADP
ajbmeb-82	13	2	order	order	NOUN
ajbmeb-82	13	3	for	for	SCONJ
ajbmeb-82	13	4	the	the	DET
ajbmeb-82	13	5	facility	facility	NOUN
ajbmeb-82	13	6	to	to	PART
ajbmeb-82	13	7	reach	reach	VERB
ajbmeb-82	13	8	this	this	DET
ajbmeb-82	13	9	ability	ability	NOUN
ajbmeb-82	13	10	,	,	PUNCT
ajbmeb-82	13	11	it	it	PRON
ajbmeb-82	13	12	must	must	AUX
ajbmeb-82	13	13	adopt	adopt	VERB
ajbmeb-82	13	14	and	and	CCONJ
ajbmeb-82	13	15	apply	apply	VERB
ajbmeb-82	13	16	tools	tool	NOUN
ajbmeb-82	13	17	and	and	CCONJ
ajbmeb-82	13	18	methods	method	NOUN
ajbmeb-82	13	19	that	that	PRON
ajbmeb-82	13	20	work	work	VERB
ajbmeb-82	13	21	to	to	PART
ajbmeb-82	13	22	improve	improve	VERB
ajbmeb-82	13	23	and	and	CCONJ
ajbmeb-82	13	24	develop	develop	VERB
ajbmeb-82	13	25	operations	operation	NOUN
ajbmeb-82	13	26	and	and	CCONJ
ajbmeb-82	13	27	activities	activity	NOUN
ajbmeb-82	13	28	and	and	CCONJ
ajbmeb-82	13	29	determine	determine	VERB
ajbmeb-82	13	30	their	their	PRON
ajbmeb-82	13	31	cost	cost	NOUN
ajbmeb-82	13	32	precisely	precisely	ADV
ajbmeb-82	13	33	.	.	PUNCT
ajbmeb-82	14	1	in	in	ADP
ajbmeb-82	14	2	addition	addition	NOUN
ajbmeb-82	14	3	to	to	ADP
ajbmeb-82	14	4	providing	provide	VERB
ajbmeb-82	14	5	financial	financial	ADJ
ajbmeb-82	14	6	and	and	CCONJ
ajbmeb-82	14	7	non	non	ADJ
ajbmeb-82	14	8	-financial	-financial	ADJ
ajbmeb-82	14	9	information	information	NOUN
ajbmeb-82	14	10	and	and	CCONJ
ajbmeb-82	14	11	data	datum	NOUN
ajbmeb-82	14	12	that	that	PRON
ajbmeb-82	14	13	are	be	AUX
ajbmeb-82	14	14	appropriate	appropriate	ADJ
ajbmeb-82	14	15	for	for	ADP
ajbmeb-82	14	16	planning	planning	NOUN
ajbmeb-82	14	17	,	,	PUNCT
ajbmeb-82	14	18	supervision	supervision	NOUN
ajbmeb-82	14	19	and	and	CCONJ
ajbmeb-82	14	20	decision	decision	NOUN
ajbmeb-82	14	21	-making	-making	NOUN
ajbmeb-82	14	22	,	,	PUNCT
ajbmeb-82	14	23	among	among	ADP
ajbmeb-82	14	24	these	these	DET
ajbmeb-82	14	25	tools	tool	NOUN
ajbmeb-82	14	26	are	be	AUX
ajbmeb-82	14	27	smart	smart	ADJ
ajbmeb-82	14	28	audit	audit	NOUN
ajbmeb-82	14	29	and	and	CCONJ
ajbmeb-82	14	30	graceful	graceful	ADJ
ajbmeb-82	14	31	accounting	accounting	NOUN
ajbmeb-82	14	32	,	,	PUNCT
ajbmeb-82	14	33	which	which	PRON
ajbmeb-82	14	34	is	be	AUX
ajbmeb-82	14	35	one	one	NUM
ajbmeb-82	14	36	of	of	ADP
ajbmeb-82	14	37	the	the	DET
ajbmeb-82	14	38	most	most	ADV
ajbmeb-82	14	39	important	important	ADJ
ajbmeb-82	14	40	developments	development	NOUN
ajbmeb-82	14	41	that	that	PRON
ajbmeb-82	14	42	contribute	contribute	VERB
ajbmeb-82	14	43	to	to	ADP
ajbmeb-82	14	44	helping	help	VERB
ajbmeb-82	14	45	the	the	DET
ajbmeb-82	14	46	administration	administration	NOUN
ajbmeb-82	14	47	in	in	ADP
ajbmeb-82	14	48	the	the	DET
ajbmeb-82	14	49	effective	effective	ADJ
ajbmeb-82	14	50	use	use	NOUN
ajbmeb-82	14	51	of	of	ADP
ajbmeb-82	14	52	resources	resource	NOUN
ajbmeb-82	14	53	and	and	CCONJ
ajbmeb-82	14	54	by	by	ADP
ajbmeb-82	14	55	providing	provide	VERB
ajbmeb-82	14	56	an	an	DET
ajbmeb-82	14	57	integrated	integrate	VERB
ajbmeb-82	14	58	set	set	NOUN
ajbmeb-82	14	59	of	of	ADP
ajbmeb-82	14	60	reports	report	NOUN
ajbmeb-82	14	61	and	and	CCONJ
ajbmeb-82	14	62	data	datum	NOUN
ajbmeb-82	14	63	that	that	PRON
ajbmeb-82	14	64	provide	provide	VERB
ajbmeb-82	14	65	information	information	NOUN
ajbmeb-82	14	66	on	on	ADP
ajbmeb-82	14	67	how	how	SCONJ
ajbmeb-82	14	68	efficient	efficient	ADJ
ajbmeb-82	14	69	exploitation	exploitation	NOUN
ajbmeb-82	14	70	of	of	ADP
ajbmeb-82	14	71	available	available	ADJ
ajbmeb-82	14	72	resources	resource	NOUN
ajbmeb-82	14	73	and	and	CCONJ
ajbmeb-82	14	74	employing	employ	VERB
ajbmeb-82	14	75	unemployment	unemployment	NOUN
ajbmeb-82	14	76	,	,	PUNCT
ajbmeb-82	14	77	which	which	PRON
ajbmeb-82	14	78	contributes	contribute	VERB
ajbmeb-82	14	79	to	to	ADP
ajbmeb-82	14	80	increasing	increase	VERB
ajbmeb-82	14	81	productivity	productivity	NOUN
ajbmeb-82	14	82	and	and	CCONJ
ajbmeb-82	14	83	reducing	reduce	VERB
ajbmeb-82	14	84	cost	cost	NOUN
ajbmeb-82	14	85	.	.	PUNCT
ajbmeb-82	15	1	in	in	ADP
ajbmeb-82	15	2	light	light	NOUN
ajbmeb-82	15	3	of	of	ADP
ajbmeb-82	15	4	this	this	PRON
ajbmeb-82	15	5	,	,	PUNCT
ajbmeb-82	15	6	the	the	DET
ajbmeb-82	15	7	search	search	NOUN
ajbmeb-82	15	8	problem	problem	NOUN
ajbmeb-82	15	9	can	can	AUX
ajbmeb-82	15	10	be	be	AUX
ajbmeb-82	15	11	formulated	formulate	VERB
ajbmeb-82	15	12	through	through	ADP
ajbmeb-82	15	13	the	the	DET
ajbmeb-82	15	14	following	follow	VERB
ajbmeb-82	15	15	questions	question	NOUN
ajbmeb-82	15	16	:	:	PUNCT
ajbmeb-82	15	17	awill	awill	VERB
ajbmeb-82	15	18	the	the	DET
ajbmeb-82	15	19	implementation	implementation	NOUN
ajbmeb-82	15	20	of	of	ADP
ajbmeb-82	15	21	the	the	DET
ajbmeb-82	15	22	facility	facility	NOUN
ajbmeb-82	15	23	to	to	ADP
ajbmeb-82	15	24	smart	smart	ADJ
ajbmeb-82	15	25	audit	audit	NOUN
ajbmeb-82	15	26	tools	tool	NOUN
ajbmeb-82	15	27	help	help	VERB
ajbmeb-82	15	28	in	in	ADP
ajbmeb-82	15	29	activating	activate	VERB
ajbmeb-82	15	30	graceful	graceful	ADJ
ajbmeb-82	15	31	accounting	accounting	NOUN
ajbmeb-82	15	32	to	to	PART
ajbmeb-82	15	33	provide	provide	VERB
ajbmeb-82	15	34	realistic	realistic	ADJ
ajbmeb-82	15	35	and	and	CCONJ
ajbmeb-82	15	36	clear	clear	ADJ
ajbmeb-82	15	37	information	information	NOUN
ajbmeb-82	15	38	to	to	PART
ajbmeb-82	15	39	manage	manage	VERB
ajbmeb-82	15	40	the	the	DET
ajbmeb-82	15	41	facility	facility	NOUN
ajbmeb-82	15	42	about	about	ADP
ajbmeb-82	15	43	the	the	DET
ajbmeb-82	15	44	costs	cost	NOUN
ajbmeb-82	15	45	of	of	ADP
ajbmeb-82	15	46	its	its	PRON
ajbmeb-82	15	47	products	product	NOUN
ajbmeb-82	15	48	and	and	CCONJ
ajbmeb-82	15	49	the	the	DET
ajbmeb-82	15	50	extent	extent	NOUN
ajbmeb-82	15	51	of	of	ADP
ajbmeb-82	15	52	its	its	PRON
ajbmeb-82	15	53	association	association	NOUN
ajbmeb-82	15	54	with	with	ADP
ajbmeb-82	15	55	how	how	SCONJ
ajbmeb-82	15	56	to	to	PART
ajbmeb-82	15	57	consume	consume	VERB
ajbmeb-82	15	58	its	its	PRON
ajbmeb-82	15	59	resources	resource	NOUN
ajbmeb-82	15	60	.	.	PUNCT
ajbmeb-82	16	1	bwill	bwill	VERB
ajbmeb-82	16	2	the	the	DET
ajbmeb-82	16	3	establishment	establishment	NOUN
ajbmeb-82	16	4	of	of	ADP
ajbmeb-82	16	5	the	the	DET
ajbmeb-82	16	6	facility	facility	NOUN
ajbmeb-82	16	7	for	for	ADP
ajbmeb-82	16	8	graceful	graceful	ADJ
ajbmeb-82	16	9	accounting	accounting	NOUN
ajbmeb-82	16	10	tools	tool	NOUN
ajbmeb-82	16	11	will	will	AUX
ajbmeb-82	16	12	increase	increase	VERB
ajbmeb-82	16	13	the	the	DET
ajbmeb-82	16	14	effectiveness	effectiveness	NOUN
ajbmeb-82	16	15	of	of	ADP
ajbmeb-82	16	16	smart	smart	ADJ
ajbmeb-82	16	17	audit	audit	NOUN
ajbmeb-82	16	18	to	to	PART
ajbmeb-82	16	19	provide	provide	VERB
ajbmeb-82	16	20	realistic	realistic	ADJ
ajbmeb-82	16	21	and	and	CCONJ
ajbmeb-82	16	22	clear	clear	ADJ
ajbmeb-82	16	23	information	information	NOUN
ajbmeb-82	16	24	to	to	PART
ajbmeb-82	16	25	manage	manage	VERB
ajbmeb-82	16	26	the	the	DET
ajbmeb-82	16	27	facility	facility	NOUN
ajbmeb-82	16	28	about	about	ADP
ajbmeb-82	16	29	the	the	DET
ajbmeb-82	16	30	costs	cost	NOUN
ajbmeb-82	16	31	of	of	ADP
ajbmeb-82	16	32	its	its	PRON
ajbmeb-82	16	33	products	product	NOUN
ajbmeb-82	16	34	and	and	CCONJ
ajbmeb-82	16	35	the	the	DET
ajbmeb-82	16	36	extent	extent	NOUN
ajbmeb-82	16	37	of	of	ADP
ajbmeb-82	16	38	its	its	PRON
ajbmeb-82	16	39	association	association	NOUN
ajbmeb-82	16	40	with	with	ADP
ajbmeb-82	16	41	how	how	SCONJ
ajbmeb-82	16	42	to	to	PART
ajbmeb-82	16	43	consume	consume	VERB
ajbmeb-82	16	44	its	its	PRON
ajbmeb-82	16	45	resources	resource	NOUN
ajbmeb-82	16	46	.	.	PUNCT
ajbmeb-82	17	1	cis	cis	VERB
ajbmeb-82	17	2	the	the	DET
ajbmeb-82	17	3	integration	integration	NOUN
ajbmeb-82	17	4	between	between	ADP
ajbmeb-82	17	5	smart	smart	ADJ
ajbmeb-82	17	6	audit	audit	NOUN
ajbmeb-82	17	7	tools	tool	NOUN
ajbmeb-82	17	8	and	and	CCONJ
ajbmeb-82	17	9	graceful	graceful	ADJ
ajbmeb-82	17	10	accounting	accounting	NOUN
ajbmeb-82	17	11	leads	lead	VERB
ajbmeb-82	17	12	to	to	ADP
ajbmeb-82	17	13	providing	provide	VERB
ajbmeb-82	17	14	realistic	realistic	ADJ
ajbmeb-82	17	15	and	and	CCONJ
ajbmeb-82	17	16	clear	clear	ADJ
ajbmeb-82	17	17	information	information	NOUN
ajbmeb-82	17	18	to	to	ADP
ajbmeb-82	17	19	managing	manage	VERB
ajbmeb-82	17	20	the	the	DET
ajbmeb-82	17	21	facility	facility	NOUN
ajbmeb-82	17	22	about	about	ADP
ajbmeb-82	17	23	the	the	DET
ajbmeb-82	17	24	costs	cost	NOUN
ajbmeb-82	17	25	of	of	ADP
ajbmeb-82	17	26	its	its	PRON
ajbmeb-82	17	27	products	product	NOUN
ajbmeb-82	17	28	and	and	CCONJ
ajbmeb-82	17	29	the	the	DET
ajbmeb-82	17	30	extent	extent	NOUN
ajbmeb-82	17	31	of	of	ADP
ajbmeb-82	17	32	its	its	PRON
ajbmeb-82	17	33	association	association	NOUN
ajbmeb-82	17	34	with	with	ADP
ajbmeb-82	17	35	how	how	SCONJ
ajbmeb-82	17	36	to	to	PART
ajbmeb-82	17	37	consume	consume	VERB
ajbmeb-82	17	38	its	its	PRON
ajbmeb-82	17	39	resources	resource	NOUN
ajbmeb-82	17	40	.	.	PUNCT
ajbmeb-82	18	1	american	american	ADJ
ajbmeb-82	18	2	journal	journal	PROPN
ajbmeb-82	18	3	of	of	ADP
ajbmeb-82	18	4	business	business	NOUN
ajbmeb-82	18	5	management	management	NOUN
ajbmeb-82	18	6	,	,	PUNCT
ajbmeb-82	18	7	economics	economic	NOUN
ajbmeb-82	18	8	and	and	CCONJ
ajbmeb-82	18	9	banking	banking	NOUN
ajbmeb-82	18	10	volume	volume	NOUN
ajbmeb-82	18	11	4	4	NUM
ajbmeb-82	18	12	,	,	PUNCT
ajbmeb-82	18	13	sep	sep	PROPN
ajbmeb-82	18	14	.	.	PROPN
ajbmeb-82	18	15	,	,	PUNCT
ajbmeb-82	18	16	2022	2022	NUM
ajbmeb-82	18	17	p	p	NOUN
ajbmeb-82	18	18	a	a	PRON
ajbmeb-82	18	19	g	g	NOUN
ajbmeb-82	18	20	e	e	NOUN
ajbmeb-82	18	21	|	|	ADV
ajbmeb-82	18	22	45	45	NUM
ajbmeb-82	18	23	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-82	18	24	2	2	NUM
ajbmeb-82	18	25	-	-	PUNCT
ajbmeb-82	18	26	2research	2research	NUM
ajbmeb-82	18	27	objectives	objective	NOUN
ajbmeb-82	18	28	:	:	PUNCT
ajbmeb-82	18	29	the	the	DET
ajbmeb-82	18	30	objectives	objective	NOUN
ajbmeb-82	18	31	of	of	ADP
ajbmeb-82	18	32	the	the	DET
ajbmeb-82	18	33	research	research	NOUN
ajbmeb-82	18	34	can	can	AUX
ajbmeb-82	18	35	be	be	AUX
ajbmeb-82	18	36	specified	specify	VERB
ajbmeb-82	18	37	as	as	SCONJ
ajbmeb-82	18	38	follows	follow	VERB
ajbmeb-82	18	39	:	:	PUNCT
ajbmeb-82	18	40	a	a	DET
ajbmeb-82	18	41	the	the	DET
ajbmeb-82	18	42	facility	facility	NOUN
ajbmeb-82	18	43	’s	’s	PART
ajbmeb-82	18	44	application	application	NOUN
ajbmeb-82	18	45	of	of	ADP
ajbmeb-82	18	46	smart	smart	ADJ
ajbmeb-82	18	47	audit	audit	NOUN
ajbmeb-82	18	48	tools	tool	NOUN
ajbmeb-82	18	49	will	will	AUX
ajbmeb-82	18	50	help	help	VERB
ajbmeb-82	18	51	activate	activate	VERB
ajbmeb-82	18	52	lean	lean	ADJ
ajbmeb-82	18	53	accounting	accounting	NOUN
ajbmeb-82	18	54	to	to	PART
ajbmeb-82	18	55	provide	provide	VERB
ajbmeb-82	18	56	realistic	realistic	ADJ
ajbmeb-82	18	57	and	and	CCONJ
ajbmeb-82	18	58	clear	clear	ADJ
ajbmeb-82	18	59	information	information	NOUN
ajbmeb-82	18	60	to	to	ADP
ajbmeb-82	18	61	the	the	DET
ajbmeb-82	18	62	facility	facility	NOUN
ajbmeb-82	18	63	’s	’s	PART
ajbmeb-82	18	64	management	management	NOUN
ajbmeb-82	18	65	about	about	ADP
ajbmeb-82	18	66	the	the	DET
ajbmeb-82	18	67	costs	cost	NOUN
ajbmeb-82	18	68	of	of	ADP
ajbmeb-82	18	69	its	its	PRON
ajbmeb-82	18	70	products	product	NOUN
ajbmeb-82	18	71	and	and	CCONJ
ajbmeb-82	18	72	how	how	SCONJ
ajbmeb-82	18	73	they	they	PRON
ajbmeb-82	18	74	relate	relate	VERB
ajbmeb-82	18	75	to	to	ADP
ajbmeb-82	18	76	how	how	SCONJ
ajbmeb-82	18	77	its	its	PRON
ajbmeb-82	18	78	resources	resource	NOUN
ajbmeb-82	18	79	are	be	AUX
ajbmeb-82	18	80	consumed	consume	VERB
ajbmeb-82	18	81	.	.	PUNCT
ajbmeb-82	19	1	b	b	X
ajbmeb-82	19	2	the	the	DET
ajbmeb-82	19	3	facility	facility	NOUN
ajbmeb-82	19	4	’s	’s	PART
ajbmeb-82	19	5	adoption	adoption	NOUN
ajbmeb-82	19	6	of	of	ADP
ajbmeb-82	19	7	lean	lean	ADJ
ajbmeb-82	19	8	accounting	accounting	NOUN
ajbmeb-82	19	9	tools	tool	NOUN
ajbmeb-82	19	10	will	will	AUX
ajbmeb-82	19	11	increase	increase	VERB
ajbmeb-82	19	12	the	the	DET
ajbmeb-82	19	13	effectiveness	effectiveness	NOUN
ajbmeb-82	19	14	of	of	ADP
ajbmeb-82	19	15	smart	smart	ADJ
ajbmeb-82	19	16	auditing	auditing	NOUN
ajbmeb-82	19	17	to	to	PART
ajbmeb-82	19	18	provide	provide	VERB
ajbmeb-82	19	19	realistic	realistic	ADJ
ajbmeb-82	19	20	and	and	CCONJ
ajbmeb-82	19	21	clear	clear	ADJ
ajbmeb-82	19	22	information	information	NOUN
ajbmeb-82	19	23	to	to	ADP
ajbmeb-82	19	24	the	the	DET
ajbmeb-82	19	25	facility	facility	NOUN
ajbmeb-82	19	26	’s	’s	PART
ajbmeb-82	19	27	management	management	NOUN
ajbmeb-82	19	28	about	about	ADP
ajbmeb-82	19	29	the	the	DET
ajbmeb-82	19	30	costs	cost	NOUN
ajbmeb-82	19	31	of	of	ADP
ajbmeb-82	19	32	its	its	PRON
ajbmeb-82	19	33	products	product	NOUN
ajbmeb-82	19	34	and	and	CCONJ
ajbmeb-82	19	35	how	how	SCONJ
ajbmeb-82	19	36	they	they	PRON
ajbmeb-82	19	37	relate	relate	VERB
ajbmeb-82	19	38	to	to	ADP
ajbmeb-82	19	39	how	how	SCONJ
ajbmeb-82	19	40	its	its	PRON
ajbmeb-82	19	41	resources	resource	NOUN
ajbmeb-82	19	42	are	be	AUX
ajbmeb-82	19	43	consumed	consume	VERB
ajbmeb-82	19	44	.	.	PUNCT
ajbmeb-82	20	1	c	c	VERB
ajbmeb-82	20	2	the	the	DET
ajbmeb-82	20	3	integration	integration	NOUN
ajbmeb-82	20	4	between	between	ADP
ajbmeb-82	20	5	smart	smart	ADJ
ajbmeb-82	20	6	auditing	auditing	NOUN
ajbmeb-82	20	7	tools	tool	NOUN
ajbmeb-82	20	8	and	and	CCONJ
ajbmeb-82	20	9	agile	agile	ADJ
ajbmeb-82	20	10	accounting	accounting	NOUN
ajbmeb-82	20	11	leads	lead	NOUN
ajbmeb-82	20	12	to	to	ADP
ajbmeb-82	20	13	providing	provide	VERB
ajbmeb-82	20	14	realistic	realistic	ADJ
ajbmeb-82	20	15	and	and	CCONJ
ajbmeb-82	20	16	clear	clear	ADJ
ajbmeb-82	20	17	information	information	NOUN
ajbmeb-82	20	18	to	to	ADP
ajbmeb-82	20	19	the	the	DET
ajbmeb-82	20	20	management	management	NOUN
ajbmeb-82	20	21	of	of	ADP
ajbmeb-82	20	22	the	the	DET
ajbmeb-82	20	23	facility	facility	NOUN
ajbmeb-82	20	24	about	about	ADP
ajbmeb-82	20	25	the	the	DET
ajbmeb-82	20	26	costs	cost	NOUN
ajbmeb-82	20	27	of	of	ADP
ajbmeb-82	20	28	its	its	PRON
ajbmeb-82	20	29	products	product	NOUN
ajbmeb-82	20	30	and	and	CCONJ
ajbmeb-82	20	31	how	how	SCONJ
ajbmeb-82	20	32	it	it	PRON
ajbmeb-82	20	33	relates	relate	VERB
ajbmeb-82	20	34	to	to	ADP
ajbmeb-82	20	35	how	how	SCONJ
ajbmeb-82	20	36	its	its	PRON
ajbmeb-82	20	37	resources	resource	NOUN
ajbmeb-82	20	38	are	be	AUX
ajbmeb-82	20	39	consumed	consume	VERB
ajbmeb-82	20	40	.	.	PUNCT
ajbmeb-82	21	1	2	2	NUM
ajbmeb-82	21	2	-	-	SYM
ajbmeb-82	21	3	3research	3research	NUM
ajbmeb-82	21	4	hypotheses	hypothesis	NOUN
ajbmeb-82	21	5	:	:	PUNCT
ajbmeb-82	21	6	in	in	ADP
ajbmeb-82	21	7	light	light	NOUN
ajbmeb-82	21	8	of	of	ADP
ajbmeb-82	21	9	the	the	DET
ajbmeb-82	21	10	research	research	NOUN
ajbmeb-82	21	11	problem	problem	NOUN
ajbmeb-82	21	12	and	and	CCONJ
ajbmeb-82	21	13	in	in	ADP
ajbmeb-82	21	14	order	order	NOUN
ajbmeb-82	21	15	to	to	PART
ajbmeb-82	21	16	achieve	achieve	VERB
ajbmeb-82	21	17	its	its	PRON
ajbmeb-82	21	18	objectives	objective	NOUN
ajbmeb-82	21	19	,	,	PUNCT
ajbmeb-82	21	20	the	the	DET
ajbmeb-82	21	21	research	research	NOUN
ajbmeb-82	21	22	hypotheses	hypothesis	NOUN
ajbmeb-82	21	23	were	be	AUX
ajbmeb-82	21	24	formulated	formulate	VERB
ajbmeb-82	21	25	as	as	SCONJ
ajbmeb-82	21	26	follows	follow	VERB
ajbmeb-82	21	27	:	:	PUNCT
ajbmeb-82	21	28	athe	athe	PROPN
ajbmeb-82	21	29	first	first	ADJ
ajbmeb-82	21	30	hypothesis	hypothesis	NOUN
ajbmeb-82	21	31	:	:	PUNCT
ajbmeb-82	21	32	the	the	DET
ajbmeb-82	21	33	facility	facility	NOUN
ajbmeb-82	21	34	’s	’s	PART
ajbmeb-82	21	35	application	application	NOUN
ajbmeb-82	21	36	of	of	ADP
ajbmeb-82	21	37	smart	smart	ADJ
ajbmeb-82	21	38	audit	audit	NOUN
ajbmeb-82	21	39	tools	tool	NOUN
ajbmeb-82	21	40	activates	activate	VERB
ajbmeb-82	21	41	lean	lean	ADJ
ajbmeb-82	21	42	accounting	accounting	NOUN
ajbmeb-82	21	43	to	to	PART
ajbmeb-82	21	44	provide	provide	VERB
ajbmeb-82	21	45	realistic	realistic	ADJ
ajbmeb-82	21	46	and	and	CCONJ
ajbmeb-82	21	47	clear	clear	ADJ
ajbmeb-82	21	48	information	information	NOUN
ajbmeb-82	21	49	to	to	ADP
ajbmeb-82	21	50	the	the	DET
ajbmeb-82	21	51	facility	facility	NOUN
ajbmeb-82	21	52	’s	’s	PART
ajbmeb-82	21	53	management	management	NOUN
ajbmeb-82	21	54	about	about	ADP
ajbmeb-82	21	55	the	the	DET
ajbmeb-82	21	56	costs	cost	NOUN
ajbmeb-82	21	57	of	of	ADP
ajbmeb-82	21	58	its	its	PRON
ajbmeb-82	21	59	products	product	NOUN
ajbmeb-82	21	60	and	and	CCONJ
ajbmeb-82	21	61	how	how	SCONJ
ajbmeb-82	21	62	they	they	PRON
ajbmeb-82	21	63	relate	relate	VERB
ajbmeb-82	21	64	to	to	ADP
ajbmeb-82	21	65	how	how	SCONJ
ajbmeb-82	21	66	its	its	PRON
ajbmeb-82	21	67	resources	resource	NOUN
ajbmeb-82	21	68	are	be	AUX
ajbmeb-82	21	69	consumed	consume	VERB
ajbmeb-82	21	70	.	.	PUNCT
ajbmeb-82	22	1	bthe	bthe	DET
ajbmeb-82	22	2	second	second	ADJ
ajbmeb-82	22	3	hypothesis	hypothesis	NOUN
ajbmeb-82	22	4	:	:	PUNCT
ajbmeb-82	22	5	the	the	DET
ajbmeb-82	22	6	facility	facility	NOUN
ajbmeb-82	22	7	’s	’s	PART
ajbmeb-82	22	8	adoption	adoption	NOUN
ajbmeb-82	22	9	of	of	ADP
ajbmeb-82	22	10	agile	agile	ADJ
ajbmeb-82	22	11	accounting	accounting	NOUN
ajbmeb-82	22	12	tools	tool	NOUN
ajbmeb-82	22	13	contributes	contribute	VERB
ajbmeb-82	22	14	to	to	ADP
ajbmeb-82	22	15	the	the	DET
ajbmeb-82	22	16	effectiveness	effectiveness	NOUN
ajbmeb-82	22	17	of	of	ADP
ajbmeb-82	22	18	smart	smart	ADJ
ajbmeb-82	22	19	auditing	auditing	NOUN
ajbmeb-82	22	20	to	to	PART
ajbmeb-82	22	21	provide	provide	VERB
ajbmeb-82	22	22	realistic	realistic	ADJ
ajbmeb-82	22	23	and	and	CCONJ
ajbmeb-82	22	24	clear	clear	ADJ
ajbmeb-82	22	25	information	information	NOUN
ajbmeb-82	22	26	to	to	ADP
ajbmeb-82	22	27	the	the	DET
ajbmeb-82	22	28	facility	facility	NOUN
ajbmeb-82	22	29	’s	’s	PART
ajbmeb-82	22	30	management	management	NOUN
ajbmeb-82	22	31	about	about	ADP
ajbmeb-82	22	32	the	the	DET
ajbmeb-82	22	33	costs	cost	NOUN
ajbmeb-82	22	34	of	of	ADP
ajbmeb-82	22	35	its	its	PRON
ajbmeb-82	22	36	products	product	NOUN
ajbmeb-82	22	37	and	and	CCONJ
ajbmeb-82	22	38	how	how	SCONJ
ajbmeb-82	22	39	they	they	PRON
ajbmeb-82	22	40	relate	relate	VERB
ajbmeb-82	22	41	to	to	ADP
ajbmeb-82	22	42	how	how	SCONJ
ajbmeb-82	22	43	its	its	PRON
ajbmeb-82	22	44	resources	resource	NOUN
ajbmeb-82	22	45	are	be	AUX
ajbmeb-82	22	46	consumed	consume	VERB
ajbmeb-82	22	47	.	.	PUNCT
ajbmeb-82	23	1	cthe	cthe	ADJ
ajbmeb-82	23	2	third	third	ADJ
ajbmeb-82	23	3	hypothesis	hypothesis	NOUN
ajbmeb-82	23	4	:	:	PUNCT
ajbmeb-82	23	5	the	the	DET
ajbmeb-82	23	6	process	process	NOUN
ajbmeb-82	23	7	of	of	ADP
ajbmeb-82	23	8	integrating	integrate	VERB
ajbmeb-82	23	9	between	between	ADP
ajbmeb-82	23	10	smart	smart	ADJ
ajbmeb-82	23	11	auditing	auditing	NOUN
ajbmeb-82	23	12	tools	tool	NOUN
ajbmeb-82	23	13	and	and	CCONJ
ajbmeb-82	23	14	agile	agile	ADJ
ajbmeb-82	23	15	accounting	accounting	NOUN
ajbmeb-82	23	16	leads	lead	NOUN
ajbmeb-82	23	17	to	to	ADP
ajbmeb-82	23	18	providing	provide	VERB
ajbmeb-82	23	19	realistic	realistic	ADJ
ajbmeb-82	23	20	and	and	CCONJ
ajbmeb-82	23	21	clear	clear	ADJ
ajbmeb-82	23	22	information	information	NOUN
ajbmeb-82	23	23	to	to	ADP
ajbmeb-82	23	24	the	the	DET
ajbmeb-82	23	25	management	management	NOUN
ajbmeb-82	23	26	of	of	ADP
ajbmeb-82	23	27	the	the	DET
ajbmeb-82	23	28	facility	facility	NOUN
ajbmeb-82	23	29	about	about	ADP
ajbmeb-82	23	30	the	the	DET
ajbmeb-82	23	31	costs	cost	NOUN
ajbmeb-82	23	32	of	of	ADP
ajbmeb-82	23	33	its	its	PRON
ajbmeb-82	23	34	products	product	NOUN
ajbmeb-82	23	35	and	and	CCONJ
ajbmeb-82	23	36	how	how	SCONJ
ajbmeb-82	23	37	it	it	PRON
ajbmeb-82	23	38	relates	relate	VERB
ajbmeb-82	23	39	to	to	ADP
ajbmeb-82	23	40	how	how	SCONJ
ajbmeb-82	23	41	its	its	PRON
ajbmeb-82	23	42	resources	resource	NOUN
ajbmeb-82	23	43	are	be	AUX
ajbmeb-82	23	44	consumed	consume	VERB
ajbmeb-82	23	45	.	.	PUNCT
ajbmeb-82	24	1	2	2	NUM
ajbmeb-82	24	2	-	-	PUNCT
ajbmeb-82	24	3	4the	4the	NUM
ajbmeb-82	24	4	importance	importance	NOUN
ajbmeb-82	24	5	of	of	ADP
ajbmeb-82	24	6	research	research	NOUN
ajbmeb-82	24	7	:	:	PUNCT
ajbmeb-82	24	8	the	the	DET
ajbmeb-82	24	9	importance	importance	NOUN
ajbmeb-82	24	10	of	of	ADP
ajbmeb-82	24	11	research	research	NOUN
ajbmeb-82	24	12	is	be	AUX
ajbmeb-82	24	13	due	due	ADJ
ajbmeb-82	24	14	to	to	ADP
ajbmeb-82	24	15	the	the	DET
ajbmeb-82	24	16	following	following	NOUN
ajbmeb-82	24	17	:	:	PUNCT
ajbmeb-82	24	18	aalthough	aalthough	ADP
ajbmeb-82	24	19	there	there	PRON
ajbmeb-82	24	20	are	be	VERB
ajbmeb-82	24	21	many	many	ADJ
ajbmeb-82	24	22	studies	study	NOUN
ajbmeb-82	24	23	that	that	PRON
ajbmeb-82	24	24	dealt	deal	VERB
ajbmeb-82	24	25	with	with	ADP
ajbmeb-82	24	26	smart	smart	ADJ
ajbmeb-82	24	27	audit	audit	NOUN
ajbmeb-82	24	28	and	and	CCONJ
ajbmeb-82	24	29	graceful	graceful	ADJ
ajbmeb-82	24	30	accounting	accounting	NOUN
ajbmeb-82	24	31	.	.	PUNCT
ajbmeb-82	25	1	however	however	ADV
ajbmeb-82	25	2	,	,	PUNCT
ajbmeb-82	25	3	this	this	DET
ajbmeb-82	25	4	research	research	NOUN
ajbmeb-82	25	5	acquires	acquire	VERB
ajbmeb-82	25	6	the	the	DET
ajbmeb-82	25	7	importance	importance	NOUN
ajbmeb-82	25	8	of	of	ADP
ajbmeb-82	25	9	the	the	DET
ajbmeb-82	25	10	absence	absence	NOUN
ajbmeb-82	25	11	of	of	ADP
ajbmeb-82	25	12	studies	study	NOUN
ajbmeb-82	25	13	that	that	PRON
ajbmeb-82	25	14	have	have	AUX
ajbmeb-82	25	15	studied	study	VERB
ajbmeb-82	25	16	the	the	DET
ajbmeb-82	25	17	impact	impact	NOUN
ajbmeb-82	25	18	of	of	ADP
ajbmeb-82	25	19	integration	integration	NOUN
ajbmeb-82	25	20	between	between	ADP
ajbmeb-82	25	21	smart	smart	ADJ
ajbmeb-82	25	22	audit	audit	NOUN
ajbmeb-82	25	23	and	and	CCONJ
ajbmeb-82	25	24	graceful	graceful	ADJ
ajbmeb-82	25	25	accounting	accounting	NOUN
ajbmeb-82	25	26	on	on	ADP
ajbmeb-82	25	27	reducing	reduce	VERB
ajbmeb-82	25	28	the	the	DET
ajbmeb-82	25	29	cost	cost	NOUN
ajbmeb-82	25	30	of	of	ADP
ajbmeb-82	25	31	products	product	NOUN
ajbmeb-82	25	32	,	,	PUNCT
ajbmeb-82	25	33	and	and	CCONJ
ajbmeb-82	25	34	highlighting	highlight	VERB
ajbmeb-82	25	35	the	the	DET
ajbmeb-82	25	36	vital	vital	ADJ
ajbmeb-82	25	37	and	and	CCONJ
ajbmeb-82	25	38	important	important	ADJ
ajbmeb-82	25	39	role	role	NOUN
ajbmeb-82	25	40	that	that	PRON
ajbmeb-82	25	41	information	information	NOUN
ajbmeb-82	25	42	plays	play	VERB
ajbmeb-82	25	43	from	from	ADP
ajbmeb-82	25	44	achieving	achieve	VERB
ajbmeb-82	25	45	integration	integration	NOUN
ajbmeb-82	25	46	in	in	ADP
ajbmeb-82	25	47	conducting	conduct	VERB
ajbmeb-82	25	48	the	the	DET
ajbmeb-82	25	49	work	work	NOUN
ajbmeb-82	25	50	of	of	ADP
ajbmeb-82	25	51	facilities	facility	NOUN
ajbmeb-82	25	52	and	and	CCONJ
ajbmeb-82	25	53	making	make	VERB
ajbmeb-82	25	54	decisions	decision	NOUN
ajbmeb-82	25	55	efficiently	efficiently	ADV
ajbmeb-82	25	56	,	,	PUNCT
ajbmeb-82	25	57	effectively	effectively	ADV
ajbmeb-82	25	58	and	and	CCONJ
ajbmeb-82	25	59	economically	economically	ADV
ajbmeb-82	25	60	.	.	PUNCT
ajbmeb-82	26	1	bit	bit	NOUN
ajbmeb-82	26	2	is	be	AUX
ajbmeb-82	26	3	expected	expect	VERB
ajbmeb-82	26	4	that	that	SCONJ
ajbmeb-82	26	5	the	the	DET
ajbmeb-82	26	6	results	result	NOUN
ajbmeb-82	26	7	of	of	ADP
ajbmeb-82	26	8	this	this	DET
ajbmeb-82	26	9	research	research	NOUN
ajbmeb-82	26	10	will	will	AUX
ajbmeb-82	26	11	provide	provide	VERB
ajbmeb-82	26	12	evidence	evidence	NOUN
ajbmeb-82	26	13	of	of	ADP
ajbmeb-82	26	14	the	the	DET
ajbmeb-82	26	15	benefits	benefit	NOUN
ajbmeb-82	26	16	that	that	PRON
ajbmeb-82	26	17	can	can	AUX
ajbmeb-82	26	18	be	be	AUX
ajbmeb-82	26	19	achieved	achieve	VERB
ajbmeb-82	26	20	,	,	PUNCT
ajbmeb-82	26	21	perhaps	perhaps	ADV
ajbmeb-82	26	22	it	it	PRON
ajbmeb-82	26	23	contributes	contribute	VERB
ajbmeb-82	26	24	to	to	ADP
ajbmeb-82	26	25	achieving	achieve	VERB
ajbmeb-82	26	26	the	the	DET
ajbmeb-82	26	27	aspirations	aspiration	NOUN
ajbmeb-82	26	28	of	of	ADP
ajbmeb-82	26	29	business	business	NOUN
ajbmeb-82	26	30	facilities	facility	NOUN
ajbmeb-82	26	31	in	in	ADP
ajbmeb-82	26	32	the	the	DET
ajbmeb-82	26	33	areas	area	NOUN
ajbmeb-82	26	34	of	of	ADP
ajbmeb-82	26	35	reducing	reduce	VERB
ajbmeb-82	26	36	the	the	DET
ajbmeb-82	26	37	costs	cost	NOUN
ajbmeb-82	26	38	of	of	ADP
ajbmeb-82	26	39	products	product	NOUN
ajbmeb-82	26	40	,	,	PUNCT
ajbmeb-82	26	41	maximizing	maximize	VERB
ajbmeb-82	26	42	the	the	DET
ajbmeb-82	26	43	return	return	NOUN
ajbmeb-82	26	44	and	and	CCONJ
ajbmeb-82	26	45	exploiting	exploit	VERB
ajbmeb-82	26	46	time	time	NOUN
ajbmeb-82	26	47	and	and	CCONJ
ajbmeb-82	26	48	effort	effort	NOUN
ajbmeb-82	26	49	,	,	PUNCT
ajbmeb-82	26	50	which	which	PRON
ajbmeb-82	26	51	gives	give	VERB
ajbmeb-82	26	52	a	a	DET
ajbmeb-82	26	53	competitive	competitive	ADJ
ajbmeb-82	26	54	advantage	advantage	NOUN
ajbmeb-82	26	55	to	to	ADP
ajbmeb-82	26	56	it	it	PRON
ajbmeb-82	26	57	and	and	CCONJ
ajbmeb-82	26	58	increases	increase	VERB
ajbmeb-82	26	59	its	its	PRON
ajbmeb-82	26	60	continuity	continuity	NOUN
ajbmeb-82	26	61	.	.	PUNCT
ajbmeb-82	27	1	25research	25research	NUM
ajbmeb-82	27	2	methodology	methodology	NOUN
ajbmeb-82	27	3	:	:	PUNCT
ajbmeb-82	27	4	the	the	DET
ajbmeb-82	27	5	research	research	NOUN
ajbmeb-82	27	6	methodology	methodology	NOUN
ajbmeb-82	27	7	is	be	AUX
ajbmeb-82	27	8	:	:	PUNCT
ajbmeb-82	27	9	athe	athe	ADJ
ajbmeb-82	27	10	deductive	deductive	ADJ
ajbmeb-82	27	11	product	product	NOUN
ajbmeb-82	27	12	when	when	SCONJ
ajbmeb-82	27	13	eating	eat	VERB
ajbmeb-82	27	14	the	the	DET
ajbmeb-82	27	15	conceptual	conceptual	ADJ
ajbmeb-82	27	16	framework	framework	NOUN
ajbmeb-82	27	17	for	for	ADP
ajbmeb-82	27	18	the	the	DET
ajbmeb-82	27	19	role	role	NOUN
ajbmeb-82	27	20	of	of	ADP
ajbmeb-82	27	21	smart	smart	ADJ
ajbmeb-82	27	22	audit	audit	NOUN
ajbmeb-82	27	23	and	and	CCONJ
ajbmeb-82	27	24	graceful	graceful	ADJ
ajbmeb-82	27	25	accounting	accounting	NOUN
ajbmeb-82	27	26	in	in	ADP
ajbmeb-82	27	27	providing	provide	VERB
ajbmeb-82	27	28	appropriate	appropriate	ADJ
ajbmeb-82	27	29	information	information	NOUN
ajbmeb-82	27	30	for	for	ADP
ajbmeb-82	27	31	the	the	DET
ajbmeb-82	27	32	facility	facility	NOUN
ajbmeb-82	27	33	management	management	NOUN
ajbmeb-82	27	34	,	,	PUNCT
ajbmeb-82	27	35	to	to	PART
ajbmeb-82	27	36	take	take	VERB
ajbmeb-82	27	37	rational	rational	ADJ
ajbmeb-82	27	38	decisions	decision	NOUN
ajbmeb-82	27	39	to	to	PART
ajbmeb-82	27	40	reduce	reduce	VERB
ajbmeb-82	27	41	the	the	DET
ajbmeb-82	27	42	costs	cost	NOUN
ajbmeb-82	27	43	of	of	ADP
ajbmeb-82	27	44	products	product	NOUN
ajbmeb-82	27	45	and	and	CCONJ
ajbmeb-82	27	46	to	to	PART
ajbmeb-82	27	47	derive	derive	VERB
ajbmeb-82	27	48	the	the	DET
ajbmeb-82	27	49	search	search	NOUN
ajbmeb-82	27	50	assumptions	assumption	NOUN
ajbmeb-82	27	51	.	.	PUNCT
ajbmeb-82	28	1	american	american	ADJ
ajbmeb-82	28	2	journal	journal	PROPN
ajbmeb-82	28	3	of	of	ADP
ajbmeb-82	28	4	business	business	NOUN
ajbmeb-82	28	5	management	management	NOUN
ajbmeb-82	28	6	,	,	PUNCT
ajbmeb-82	28	7	economics	economic	NOUN
ajbmeb-82	28	8	and	and	CCONJ
ajbmeb-82	28	9	banking	banking	NOUN
ajbmeb-82	28	10	volume	volume	NOUN
ajbmeb-82	28	11	4	4	NUM
ajbmeb-82	28	12	,	,	PUNCT
ajbmeb-82	28	13	sep	sep	PROPN
ajbmeb-82	28	14	.	.	PROPN
ajbmeb-82	28	15	,	,	PUNCT
ajbmeb-82	28	16	2022	2022	NUM
ajbmeb-82	28	17	p	p	NOUN
ajbmeb-82	28	18	a	a	PRON
ajbmeb-82	28	19	g	g	NOUN
ajbmeb-82	28	20	e	e	NOUN
ajbmeb-82	29	1	|	|	ADV
ajbmeb-82	29	2	46	46	NUM
ajbmeb-82	29	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-82	29	4	bthe	bthe	PROPN
ajbmeb-82	29	5	inductive	inductive	ADJ
ajbmeb-82	29	6	product	product	NOUN
ajbmeb-82	29	7	in	in	ADP
ajbmeb-82	29	8	choosing	choose	VERB
ajbmeb-82	29	9	the	the	DET
ajbmeb-82	29	10	assumptions	assumption	NOUN
ajbmeb-82	29	11	by	by	ADP
ajbmeb-82	29	12	investigating	investigate	VERB
ajbmeb-82	29	13	the	the	DET
ajbmeb-82	29	14	expected	expect	VERB
ajbmeb-82	29	15	interest	interest	NOUN
ajbmeb-82	29	16	in	in	ADP
ajbmeb-82	29	17	achieving	achieve	VERB
ajbmeb-82	29	18	integration	integration	NOUN
ajbmeb-82	29	19	between	between	ADP
ajbmeb-82	29	20	smart	smart	ADJ
ajbmeb-82	29	21	audit	audit	NOUN
ajbmeb-82	29	22	and	and	CCONJ
ajbmeb-82	29	23	graceful	graceful	ADJ
ajbmeb-82	29	24	accounting	accounting	NOUN
ajbmeb-82	29	25	to	to	PART
ajbmeb-82	29	26	reduce	reduce	VERB
ajbmeb-82	29	27	the	the	DET
ajbmeb-82	29	28	costs	cost	NOUN
ajbmeb-82	29	29	of	of	ADP
ajbmeb-82	29	30	products	product	NOUN
ajbmeb-82	29	31	in	in	ADP
ajbmeb-82	29	32	industrial	industrial	ADJ
ajbmeb-82	29	33	facilities	facility	NOUN
ajbmeb-82	29	34	.	.	PUNCT
ajbmeb-82	30	1	2	2	NUM
ajbmeb-82	30	2	-	-	SYM
ajbmeb-82	30	3	6research	6research	NUM
ajbmeb-82	30	4	plan	plan	NOUN
ajbmeb-82	30	5	:	:	PUNCT
ajbmeb-82	30	6	in	in	ADP
ajbmeb-82	30	7	the	the	DET
ajbmeb-82	30	8	context	context	NOUN
ajbmeb-82	30	9	of	of	ADP
ajbmeb-82	30	10	an	an	DET
ajbmeb-82	30	11	attempt	attempt	NOUN
ajbmeb-82	30	12	to	to	PART
ajbmeb-82	30	13	search	search	VERB
ajbmeb-82	30	14	to	to	PART
ajbmeb-82	30	15	answer	answer	VERB
ajbmeb-82	30	16	the	the	DET
ajbmeb-82	30	17	research	research	NOUN
ajbmeb-82	30	18	questions	question	NOUN
ajbmeb-82	30	19	set	set	VERB
ajbmeb-82	30	20	,	,	PUNCT
ajbmeb-82	30	21	and	and	CCONJ
ajbmeb-82	30	22	to	to	PART
ajbmeb-82	30	23	achieve	achieve	VERB
ajbmeb-82	30	24	the	the	DET
ajbmeb-82	30	25	research	research	NOUN
ajbmeb-82	30	26	goal	goal	NOUN
ajbmeb-82	30	27	,	,	PUNCT
ajbmeb-82	30	28	the	the	DET
ajbmeb-82	30	29	researcher	researcher	NOUN
ajbmeb-82	30	30	organized	organize	VERB
ajbmeb-82	30	31	the	the	DET
ajbmeb-82	30	32	research	research	NOUN
ajbmeb-82	30	33	plan	plan	NOUN
ajbmeb-82	30	34	as	as	SCONJ
ajbmeb-82	30	35	follows	follow	VERB
ajbmeb-82	30	36	:	:	PUNCT
ajbmeb-82	30	37	first	first	ADJ
ajbmeb-82	30	38	/	/	SYM
ajbmeb-82	30	39	previous	previous	ADJ
ajbmeb-82	30	40	studies	study	NOUN
ajbmeb-82	30	41	second	second	ADJ
ajbmeb-82	30	42	/	/	SYM
ajbmeb-82	30	43	smart	smart	ADJ
ajbmeb-82	30	44	audit	audit	NOUN
ajbmeb-82	30	45	third	third	ADJ
ajbmeb-82	30	46	/	/	SYM
ajbmeb-82	30	47	graceful	graceful	ADJ
ajbmeb-82	30	48	accounting	account	VERB
ajbmeb-82	30	49	fourth	fourth	ADJ
ajbmeb-82	30	50	/	/	SYM
ajbmeb-82	30	51	integration	integration	NOUN
ajbmeb-82	30	52	between	between	ADP
ajbmeb-82	30	53	smart	smart	ADJ
ajbmeb-82	30	54	audit	audit	NOUN
ajbmeb-82	30	55	and	and	CCONJ
ajbmeb-82	30	56	graceful	graceful	ADJ
ajbmeb-82	30	57	accounting	accounting	NOUN
ajbmeb-82	30	58	as	as	ADP
ajbmeb-82	30	59	an	an	DET
ajbmeb-82	30	60	entrance	entrance	NOUN
ajbmeb-82	30	61	to	to	PART
ajbmeb-82	30	62	reduce	reduce	VERB
ajbmeb-82	30	63	cost	cost	NOUN
ajbmeb-82	30	64	.	.	PUNCT
ajbmeb-82	31	1	fifth	fifth	ADJ
ajbmeb-82	31	2	/	/	SYM
ajbmeb-82	31	3	field	field	NOUN
ajbmeb-82	31	4	study	study	NOUN
ajbmeb-82	31	5	,	,	PUNCT
ajbmeb-82	31	6	then	then	ADV
ajbmeb-82	31	7	the	the	DET
ajbmeb-82	31	8	results	result	NOUN
ajbmeb-82	31	9	and	and	CCONJ
ajbmeb-82	31	10	recommendations	recommendation	NOUN
ajbmeb-82	31	11	of	of	ADP
ajbmeb-82	31	12	the	the	DET
ajbmeb-82	31	13	search	search	NOUN
ajbmeb-82	31	14	are	be	AUX
ajbmeb-82	31	15	followed	follow	VERB
ajbmeb-82	31	16	.	.	PUNCT
ajbmeb-82	32	1	3previous	3previous	NUM
ajbmeb-82	32	2	studies	study	NOUN
ajbmeb-82	32	3	:	:	PUNCT
ajbmeb-82	32	4	a	a	DET
ajbmeb-82	32	5	-	-	PUNCT
ajbmeb-82	32	6	study	study	NOUN
ajbmeb-82	32	7	arsanyos	arsanyos	NOUN
ajbmeb-82	32	8	(	(	PUNCT
ajbmeb-82	32	9	2012	2012	NUM
ajbmeb-82	32	10	)	)	PUNCT
ajbmeb-82	32	11	the	the	DET
ajbmeb-82	32	12	study	study	NOUN
ajbmeb-82	32	13	aimed	aim	VERB
ajbmeb-82	32	14	to	to	PART
ajbmeb-82	32	15	take	take	VERB
ajbmeb-82	32	16	smart	smart	ADJ
ajbmeb-82	32	17	applications	application	NOUN
ajbmeb-82	32	18	such	such	ADJ
ajbmeb-82	32	19	as	as	ADP
ajbmeb-82	32	20	artificial	artificial	ADJ
ajbmeb-82	32	21	nervous	nervous	ADJ
ajbmeb-82	32	22	networks	network	NOUN
ajbmeb-82	32	23	in	in	ADP
ajbmeb-82	32	24	developing	develop	VERB
ajbmeb-82	32	25	the	the	DET
ajbmeb-82	32	26	work	work	NOUN
ajbmeb-82	32	27	of	of	ADP
ajbmeb-82	32	28	the	the	DET
ajbmeb-82	32	29	external	external	ADJ
ajbmeb-82	32	30	auditor	auditor	NOUN
ajbmeb-82	32	31	on	on	ADP
ajbmeb-82	32	32	the	the	DET
ajbmeb-82	32	33	misleading	misleading	ADJ
ajbmeb-82	32	34	financial	financial	ADJ
ajbmeb-82	32	35	statements	statement	NOUN
ajbmeb-82	32	36	and	and	CCONJ
ajbmeb-82	32	37	the	the	DET
ajbmeb-82	32	38	extent	extent	NOUN
ajbmeb-82	32	39	to	to	PART
ajbmeb-82	32	40	which	which	PRON
ajbmeb-82	32	41	these	these	DET
ajbmeb-82	32	42	networks	network	NOUN
ajbmeb-82	32	43	contribute	contribute	VERB
ajbmeb-82	32	44	to	to	ADP
ajbmeb-82	32	45	the	the	DET
ajbmeb-82	32	46	accuracy	accuracy	NOUN
ajbmeb-82	32	47	of	of	ADP
ajbmeb-82	32	48	the	the	DET
ajbmeb-82	32	49	auditor	auditor	NOUN
ajbmeb-82	32	50	's	's	PART
ajbmeb-82	32	51	work	work	NOUN
ajbmeb-82	32	52	and	and	CCONJ
ajbmeb-82	32	53	the	the	DET
ajbmeb-82	32	54	detection	detection	NOUN
ajbmeb-82	32	55	of	of	ADP
ajbmeb-82	32	56	misleading	mislead	VERB
ajbmeb-82	32	57	financial	financial	ADJ
ajbmeb-82	32	58	statements	statement	NOUN
ajbmeb-82	32	59	.	.	PUNCT
ajbmeb-82	33	1	the	the	DET
ajbmeb-82	33	2	study	study	NOUN
ajbmeb-82	33	3	found	find	VERB
ajbmeb-82	33	4	the	the	DET
ajbmeb-82	33	5	need	need	NOUN
ajbmeb-82	33	6	to	to	PART
ajbmeb-82	33	7	adopt	adopt	VERB
ajbmeb-82	33	8	professional	professional	ADJ
ajbmeb-82	33	9	organizations	organization	NOUN
ajbmeb-82	33	10	that	that	PRON
ajbmeb-82	33	11	are	be	AUX
ajbmeb-82	33	12	concerned	concern	VERB
ajbmeb-82	33	13	with	with	ADP
ajbmeb-82	33	14	the	the	DET
ajbmeb-82	33	15	audit	audit	NOUN
ajbmeb-82	33	16	process	process	NOUN
ajbmeb-82	33	17	of	of	ADP
ajbmeb-82	33	18	artificial	artificial	ADJ
ajbmeb-82	33	19	intelligence	intelligence	NOUN
ajbmeb-82	33	20	methods	method	NOUN
ajbmeb-82	33	21	in	in	ADP
ajbmeb-82	33	22	checking	check	VERB
ajbmeb-82	33	23	due	due	ADP
ajbmeb-82	33	24	to	to	ADP
ajbmeb-82	33	25	the	the	DET
ajbmeb-82	33	26	benefits	benefit	NOUN
ajbmeb-82	33	27	offered	offer	VERB
ajbmeb-82	33	28	by	by	ADP
ajbmeb-82	33	29	these	these	DET
ajbmeb-82	33	30	methods	method	NOUN
ajbmeb-82	33	31	.	.	PUNCT
ajbmeb-82	34	1	b	b	X
ajbmeb-82	34	2	-	-	PUNCT
ajbmeb-82	34	3	study	study	NOUN
ajbmeb-82	34	4	brave	brave	ADJ
ajbmeb-82	34	5	2015	2015	NUM
ajbmeb-82	34	6	)	)	PUNCT
ajbmeb-82	34	7	)	)	PUNCT
ajbmeb-82	35	1	the	the	DET
ajbmeb-82	35	2	study	study	NOUN
ajbmeb-82	35	3	aimed	aim	VERB
ajbmeb-82	35	4	to	to	PART
ajbmeb-82	35	5	explain	explain	VERB
ajbmeb-82	35	6	the	the	DET
ajbmeb-82	35	7	role	role	NOUN
ajbmeb-82	35	8	of	of	ADP
ajbmeb-82	35	9	graceful	graceful	ADJ
ajbmeb-82	35	10	accounting	accounting	NOUN
ajbmeb-82	35	11	tools	tool	NOUN
ajbmeb-82	35	12	in	in	ADP
ajbmeb-82	35	13	reducing	reduce	VERB
ajbmeb-82	35	14	costs	cost	NOUN
ajbmeb-82	35	15	and	and	CCONJ
ajbmeb-82	35	16	concluded	conclude	VERB
ajbmeb-82	35	17	that	that	SCONJ
ajbmeb-82	35	18	the	the	DET
ajbmeb-82	35	19	use	use	NOUN
ajbmeb-82	35	20	of	of	ADP
ajbmeb-82	35	21	graceful	graceful	ADJ
ajbmeb-82	35	22	accounting	accounting	NOUN
ajbmeb-82	35	23	tools	tool	NOUN
ajbmeb-82	35	24	(	(	PUNCT
ajbmeb-82	35	25	value	value	NOUN
ajbmeb-82	35	26	chain	chain	NOUN
ajbmeb-82	35	27	,	,	PUNCT
ajbmeb-82	35	28	targeted	target	VERB
ajbmeb-82	35	29	cost	cost	NOUN
ajbmeb-82	35	30	,	,	PUNCT
ajbmeb-82	35	31	reserve	reserve	NOUN
ajbmeb-82	35	32	reduction	reduction	NOUN
ajbmeb-82	35	33	)	)	PUNCT
ajbmeb-82	35	34	has	have	VERB
ajbmeb-82	35	35	an	an	DET
ajbmeb-82	35	36	impact	impact	NOUN
ajbmeb-82	35	37	in	in	ADP
ajbmeb-82	35	38	the	the	DET
ajbmeb-82	35	39	cost	cost	NOUN
ajbmeb-82	35	40	reduction	reduction	NOUN
ajbmeb-82	35	41	directly	directly	ADV
ajbmeb-82	35	42	and	and	CCONJ
ajbmeb-82	35	43	indirectly	indirectly	ADV
ajbmeb-82	35	44	,	,	PUNCT
ajbmeb-82	35	45	and	and	CCONJ
ajbmeb-82	35	46	the	the	DET
ajbmeb-82	35	47	study	study	NOUN
ajbmeb-82	35	48	recommended	recommend	VERB
ajbmeb-82	35	49	the	the	DET
ajbmeb-82	35	50	need	need	NOUN
ajbmeb-82	35	51	to	to	PART
ajbmeb-82	35	52	adhere	adhere	VERB
ajbmeb-82	35	53	to	to	ADP
ajbmeb-82	35	54	the	the	DET
ajbmeb-82	35	55	application	application	NOUN
ajbmeb-82	35	56	of	of	ADP
ajbmeb-82	35	57	graceful	graceful	ADJ
ajbmeb-82	35	58	accounting	accounting	NOUN
ajbmeb-82	35	59	tools	tool	NOUN
ajbmeb-82	35	60	.	.	PUNCT
ajbmeb-82	36	1	c	c	X
ajbmeb-82	36	2	-	-	PUNCT
ajbmeb-82	36	3	study	study	NOUN
ajbmeb-82	36	4	dawoodi	dawoodi	NOUN
ajbmeb-82	36	5	(	(	PUNCT
ajbmeb-82	36	6	2016	2016	NUM
ajbmeb-82	36	7	)	)	PUNCT
ajbmeb-82	36	8	the	the	DET
ajbmeb-82	36	9	study	study	NOUN
ajbmeb-82	36	10	aimed	aim	VERB
ajbmeb-82	36	11	to	to	PART
ajbmeb-82	36	12	analyze	analyze	VERB
ajbmeb-82	36	13	the	the	DET
ajbmeb-82	36	14	steps	step	NOUN
ajbmeb-82	36	15	of	of	ADP
ajbmeb-82	36	16	applying	apply	VERB
ajbmeb-82	36	17	graceful	graceful	ADJ
ajbmeb-82	36	18	accounting	accounting	NOUN
ajbmeb-82	36	19	within	within	ADP
ajbmeb-82	36	20	the	the	DET
ajbmeb-82	36	21	cost	cost	NOUN
ajbmeb-82	36	22	method	method	NOUN
ajbmeb-82	36	23	on	on	ADP
ajbmeb-82	36	24	the	the	DET
ajbmeb-82	36	25	basis	basis	NOUN
ajbmeb-82	36	26	of	of	ADP
ajbmeb-82	36	27	activities	activity	NOUN
ajbmeb-82	36	28	,	,	PUNCT
ajbmeb-82	36	29	because	because	SCONJ
ajbmeb-82	36	30	of	of	ADP
ajbmeb-82	36	31	this	this	DET
ajbmeb-82	36	32	method	method	NOUN
ajbmeb-82	36	33	of	of	ADP
ajbmeb-82	36	34	allocating	allocate	VERB
ajbmeb-82	36	35	costs	cost	NOUN
ajbmeb-82	36	36	fairly	fairly	ADV
ajbmeb-82	36	37	to	to	ADP
ajbmeb-82	36	38	activities	activity	NOUN
ajbmeb-82	36	39	,	,	PUNCT
ajbmeb-82	36	40	which	which	PRON
ajbmeb-82	36	41	is	be	AUX
ajbmeb-82	36	42	in	in	ADP
ajbmeb-82	36	43	line	line	NOUN
ajbmeb-82	36	44	with	with	ADP
ajbmeb-82	36	45	the	the	DET
ajbmeb-82	36	46	modern	modern	ADJ
ajbmeb-82	36	47	manufacturing	manufacturing	NOUN
ajbmeb-82	36	48	environment	environment	NOUN
ajbmeb-82	36	49	.	.	PUNCT
ajbmeb-82	37	1	the	the	DET
ajbmeb-82	37	2	most	most	ADV
ajbmeb-82	37	3	prominent	prominent	ADJ
ajbmeb-82	37	4	finding	finding	NOUN
ajbmeb-82	37	5	of	of	ADP
ajbmeb-82	37	6	the	the	DET
ajbmeb-82	37	7	existence	existence	NOUN
ajbmeb-82	37	8	of	of	ADP
ajbmeb-82	37	9	a	a	DET
ajbmeb-82	37	10	positive	positive	ADJ
ajbmeb-82	37	11	impact	impact	NOUN
ajbmeb-82	37	12	on	on	ADP
ajbmeb-82	37	13	the	the	DET
ajbmeb-82	37	14	application	application	NOUN
ajbmeb-82	37	15	of	of	ADP
ajbmeb-82	37	16	graceful	graceful	ADJ
ajbmeb-82	37	17	accounting	accounting	NOUN
ajbmeb-82	37	18	tools	tool	NOUN
ajbmeb-82	37	19	,	,	PUNCT
ajbmeb-82	37	20	as	as	SCONJ
ajbmeb-82	37	21	it	it	PRON
ajbmeb-82	37	22	leads	lead	VERB
ajbmeb-82	37	23	to	to	ADP
ajbmeb-82	37	24	getting	getting	AUX
ajbmeb-82	37	25	rid	rid	VERB
ajbmeb-82	37	26	of	of	ADP
ajbmeb-82	37	27	activities	activity	NOUN
ajbmeb-82	37	28	that	that	PRON
ajbmeb-82	37	29	do	do	AUX
ajbmeb-82	37	30	not	not	PART
ajbmeb-82	37	31	add	add	VERB
ajbmeb-82	37	32	value	value	NOUN
ajbmeb-82	37	33	to	to	ADP
ajbmeb-82	37	34	the	the	DET
ajbmeb-82	37	35	product	product	NOUN
ajbmeb-82	37	36	,	,	PUNCT
ajbmeb-82	37	37	which	which	PRON
ajbmeb-82	37	38	leads	lead	VERB
ajbmeb-82	37	39	to	to	ADP
ajbmeb-82	37	40	a	a	DET
ajbmeb-82	37	41	reduction	reduction	NOUN
ajbmeb-82	37	42	in	in	ADP
ajbmeb-82	37	43	the	the	DET
ajbmeb-82	37	44	costs	cost	NOUN
ajbmeb-82	37	45	of	of	ADP
ajbmeb-82	37	46	activities	activity	NOUN
ajbmeb-82	37	47	.	.	PUNCT
ajbmeb-82	38	1	d	d	X
ajbmeb-82	38	2	-	-	PUNCT
ajbmeb-82	38	3	study	study	ADJ
ajbmeb-82	38	4	al	al	PROPN
ajbmeb-82	38	5	-	-	PUNCT
ajbmeb-82	38	6	lami	lami	PROPN
ajbmeb-82	38	7	(	(	PUNCT
ajbmeb-82	38	8	2020	2020	NUM
ajbmeb-82	38	9	)	)	PUNCT
ajbmeb-82	38	10	the	the	DET
ajbmeb-82	38	11	study	study	NOUN
ajbmeb-82	38	12	aimed	aim	VERB
ajbmeb-82	38	13	to	to	PART
ajbmeb-82	38	14	clarify	clarify	VERB
ajbmeb-82	38	15	smart	smart	ADJ
ajbmeb-82	38	16	applications	application	NOUN
ajbmeb-82	38	17	on	on	ADP
ajbmeb-82	38	18	fraudulent	fraudulent	ADJ
ajbmeb-82	38	19	practices	practice	NOUN
ajbmeb-82	38	20	in	in	ADP
ajbmeb-82	38	21	supporting	support	VERB
ajbmeb-82	38	22	auditors	auditor	NOUN
ajbmeb-82	38	23	and	and	CCONJ
ajbmeb-82	38	24	improving	improve	VERB
ajbmeb-82	38	25	their	their	PRON
ajbmeb-82	38	26	tools	tool	NOUN
ajbmeb-82	38	27	in	in	ADP
ajbmeb-82	38	28	revealing	reveal	VERB
ajbmeb-82	38	29	various	various	ADJ
ajbmeb-82	38	30	fraudulent	fraudulent	ADJ
ajbmeb-82	38	31	practices	practice	NOUN
ajbmeb-82	38	32	that	that	PRON
ajbmeb-82	38	33	are	be	AUX
ajbmeb-82	38	34	difficult	difficult	ADJ
ajbmeb-82	38	35	to	to	PART
ajbmeb-82	38	36	discover	discover	VERB
ajbmeb-82	38	37	by	by	ADP
ajbmeb-82	38	38	using	use	VERB
ajbmeb-82	38	39	traditional	traditional	ADJ
ajbmeb-82	38	40	methods	method	NOUN
ajbmeb-82	38	41	in	in	ADP
ajbmeb-82	38	42	the	the	DET
ajbmeb-82	38	43	audit	audit	NOUN
ajbmeb-82	38	44	process	process	NOUN
ajbmeb-82	38	45	due	due	ADP
ajbmeb-82	38	46	to	to	ADP
ajbmeb-82	38	47	the	the	DET
ajbmeb-82	38	48	development	development	NOUN
ajbmeb-82	38	49	of	of	ADP
ajbmeb-82	38	50	fraud	fraud	NOUN
ajbmeb-82	38	51	methods	method	NOUN
ajbmeb-82	38	52	practiced	practice	VERB
ajbmeb-82	38	53	by	by	ADP
ajbmeb-82	38	54	departments	department	NOUN
ajbmeb-82	38	55	and	and	CCONJ
ajbmeb-82	38	56	benefit	benefit	VERB
ajbmeb-82	38	57	from	from	ADP
ajbmeb-82	38	58	gaps	gap	NOUN
ajbmeb-82	38	59	and	and	CCONJ
ajbmeb-82	38	60	flexibility	flexibility	NOUN
ajbmeb-82	38	61	in	in	ADP
ajbmeb-82	38	62	applying	apply	VERB
ajbmeb-82	38	63	accounting	accounting	NOUN
ajbmeb-82	38	64	principles	principle	NOUN
ajbmeb-82	38	65	and	and	CCONJ
ajbmeb-82	38	66	rules	rule	NOUN
ajbmeb-82	38	67	.	.	PUNCT
ajbmeb-82	39	1	the	the	DET
ajbmeb-82	39	2	study	study	NOUN
ajbmeb-82	39	3	found	find	VERB
ajbmeb-82	39	4	the	the	DET
ajbmeb-82	39	5	possibility	possibility	NOUN
ajbmeb-82	39	6	of	of	ADP
ajbmeb-82	39	7	using	use	VERB
ajbmeb-82	39	8	artificial	artificial	ADJ
ajbmeb-82	39	9	intelligence	intelligence	NOUN
ajbmeb-82	39	10	applications	application	NOUN
ajbmeb-82	39	11	in	in	ADP
ajbmeb-82	39	12	the	the	DET
ajbmeb-82	39	13	audit	audit	NOUN
ajbmeb-82	39	14	process	process	NOUN
ajbmeb-82	39	15	to	to	PART
ajbmeb-82	39	16	detect	detect	VERB
ajbmeb-82	39	17	fraudulent	fraudulent	ADJ
ajbmeb-82	39	18	practices	practice	NOUN
ajbmeb-82	39	19	and	and	CCONJ
ajbmeb-82	39	20	recommended	recommend	VERB
ajbmeb-82	39	21	to	to	PART
ajbmeb-82	39	22	use	use	VERB
ajbmeb-82	39	23	them	they	PRON
ajbmeb-82	39	24	by	by	ADP
ajbmeb-82	39	25	the	the	DET
ajbmeb-82	39	26	auditor	auditor	NOUN
ajbmeb-82	39	27	to	to	PART
ajbmeb-82	39	28	increase	increase	VERB
ajbmeb-82	39	29	confidence	confidence	NOUN
ajbmeb-82	39	30	in	in	ADP
ajbmeb-82	39	31	his	his	PRON
ajbmeb-82	39	32	professional	professional	ADJ
ajbmeb-82	39	33	opinion	opinion	NOUN
ajbmeb-82	39	34	.	.	PUNCT
ajbmeb-82	40	1	4smart	4smart	NUM
ajbmeb-82	40	2	auditing	auditing	NOUN
ajbmeb-82	40	3	:	:	PUNCT
ajbmeb-82	40	4	american	american	PROPN
ajbmeb-82	40	5	journal	journal	PROPN
ajbmeb-82	40	6	of	of	ADP
ajbmeb-82	40	7	business	business	NOUN
ajbmeb-82	40	8	management	management	NOUN
ajbmeb-82	40	9	,	,	PUNCT
ajbmeb-82	40	10	economics	economic	NOUN
ajbmeb-82	40	11	and	and	CCONJ
ajbmeb-82	40	12	banking	banking	NOUN
ajbmeb-82	40	13	volume	volume	NOUN
ajbmeb-82	40	14	4	4	NUM
ajbmeb-82	40	15	,	,	PUNCT
ajbmeb-82	40	16	sep	sep	PROPN
ajbmeb-82	40	17	.	.	PROPN
ajbmeb-82	40	18	,	,	PUNCT
ajbmeb-82	40	19	2022	2022	NUM
ajbmeb-82	40	20	p	p	NOUN
ajbmeb-82	40	21	a	a	PRON
ajbmeb-82	40	22	g	g	NOUN
ajbmeb-82	40	23	e	e	NOUN
ajbmeb-82	40	24	|	|	ADV
ajbmeb-82	40	25	47	47	NUM
ajbmeb-82	40	26	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-82	40	27	for	for	ADP
ajbmeb-82	40	28	the	the	DET
ajbmeb-82	40	29	purpose	purpose	NOUN
ajbmeb-82	40	30	of	of	ADP
ajbmeb-82	40	31	reaching	reach	VERB
ajbmeb-82	40	32	an	an	DET
ajbmeb-82	40	33	inclusive	inclusive	ADJ
ajbmeb-82	40	34	definition	definition	NOUN
ajbmeb-82	40	35	of	of	ADP
ajbmeb-82	40	36	this	this	DET
ajbmeb-82	40	37	term	term	NOUN
ajbmeb-82	40	38	,	,	PUNCT
ajbmeb-82	40	39	it	it	PRON
ajbmeb-82	40	40	is	be	AUX
ajbmeb-82	40	41	necessary	necessary	ADJ
ajbmeb-82	40	42	to	to	PART
ajbmeb-82	40	43	define	define	VERB
ajbmeb-82	40	44	the	the	DET
ajbmeb-82	40	45	word	word	NOUN
ajbmeb-82	40	46	audit	audit	NOUN
ajbmeb-82	40	47	(	(	PUNCT
ajbmeb-82	40	48	censorship	censorship	NOUN
ajbmeb-82	40	49	)	)	PUNCT
ajbmeb-82	40	50	and	and	CCONJ
ajbmeb-82	40	51	then	then	ADV
ajbmeb-82	40	52	the	the	DET
ajbmeb-82	40	53	smart	smart	ADJ
ajbmeb-82	40	54	word	word	NOUN
ajbmeb-82	40	55	(	(	PUNCT
ajbmeb-82	40	56	intelligence	intelligence	NOUN
ajbmeb-82	40	57	)	)	PUNCT
ajbmeb-82	40	58	.	.	PUNCT
ajbmeb-82	41	1	where	where	SCONJ
ajbmeb-82	41	2	the	the	DET
ajbmeb-82	41	3	audit	audit	NOUN
ajbmeb-82	41	4	is	be	AUX
ajbmeb-82	41	5	defined	define	VERB
ajbmeb-82	41	6	that	that	SCONJ
ajbmeb-82	41	7	it	it	PRON
ajbmeb-82	41	8	is	be	AUX
ajbmeb-82	41	9	a	a	DET
ajbmeb-82	41	10	neutral	neutral	ADJ
ajbmeb-82	41	11	independent	independent	ADJ
ajbmeb-82	41	12	work	work	NOUN
ajbmeb-82	41	13	that	that	PRON
ajbmeb-82	41	14	is	be	AUX
ajbmeb-82	41	15	implemented	implement	VERB
ajbmeb-82	41	16	by	by	ADP
ajbmeb-82	41	17	professionally	professionally	ADV
ajbmeb-82	41	18	and	and	CCONJ
ajbmeb-82	41	19	practically	practically	ADV
ajbmeb-82	41	20	qualified	qualified	ADJ
ajbmeb-82	41	21	persons	person	NOUN
ajbmeb-82	41	22	to	to	PART
ajbmeb-82	41	23	ensure	ensure	VERB
ajbmeb-82	41	24	the	the	DET
ajbmeb-82	41	25	sincerity	sincerity	NOUN
ajbmeb-82	41	26	and	and	CCONJ
ajbmeb-82	41	27	integrity	integrity	NOUN
ajbmeb-82	41	28	of	of	ADP
ajbmeb-82	41	29	the	the	DET
ajbmeb-82	41	30	financial	financial	ADJ
ajbmeb-82	41	31	statements	statement	NOUN
ajbmeb-82	41	32	prepared	prepare	VERB
ajbmeb-82	41	33	by	by	ADP
ajbmeb-82	41	34	the	the	DET
ajbmeb-82	41	35	facility	facility	NOUN
ajbmeb-82	41	36	in	in	ADP
ajbmeb-82	41	37	accordance	accordance	NOUN
ajbmeb-82	41	38	with	with	ADP
ajbmeb-82	41	39	the	the	DET
ajbmeb-82	41	40	applicable	applicable	ADJ
ajbmeb-82	41	41	rules	rule	NOUN
ajbmeb-82	41	42	and	and	CCONJ
ajbmeb-82	41	43	principles	principle	NOUN
ajbmeb-82	41	44	in	in	ADP
ajbmeb-82	41	45	force	force	NOUN
ajbmeb-82	41	46	and	and	CCONJ
ajbmeb-82	41	47	give	give	VERB
ajbmeb-82	41	48	a	a	DET
ajbmeb-82	41	49	neutral	neutral	ADJ
ajbmeb-82	41	50	artistic	artistic	ADJ
ajbmeb-82	41	51	opinion	opinion	NOUN
ajbmeb-82	41	52	.	.	PUNCT
ajbmeb-82	42	1	as	as	ADP
ajbmeb-82	42	2	for	for	ADP
ajbmeb-82	42	3	smart	smart	ADJ
ajbmeb-82	42	4	or	or	CCONJ
ajbmeb-82	42	5	(	(	PUNCT
ajbmeb-82	42	6	intelligence	intelligence	NOUN
ajbmeb-82	42	7	)	)	PUNCT
ajbmeb-82	42	8	of	of	ADP
ajbmeb-82	42	9	modern	modern	ADJ
ajbmeb-82	42	10	smart	smart	ADJ
ajbmeb-82	42	11	applications	application	NOUN
ajbmeb-82	42	12	,	,	PUNCT
ajbmeb-82	42	13	or	or	CCONJ
ajbmeb-82	42	14	the	the	DET
ajbmeb-82	42	15	so	so	ADV
ajbmeb-82	42	16	-called	-called	ADJ
ajbmeb-82	42	17	artificial	artificial	ADJ
ajbmeb-82	42	18	intelligence	intelligence	NOUN
ajbmeb-82	42	19	applications	application	NOUN
ajbmeb-82	42	20	in	in	ADP
ajbmeb-82	42	21	the	the	DET
ajbmeb-82	42	22	audit	audit	NOUN
ajbmeb-82	42	23	process	process	NOUN
ajbmeb-82	42	24	,	,	PUNCT
ajbmeb-82	42	25	such	such	ADJ
ajbmeb-82	42	26	as	as	ADP
ajbmeb-82	42	27	artificial	artificial	ADJ
ajbmeb-82	42	28	nerve	nerve	NOUN
ajbmeb-82	42	29	networks	network	NOUN
ajbmeb-82	42	30	,	,	PUNCT
ajbmeb-82	42	31	expert	expert	NOUN
ajbmeb-82	42	32	systems	system	NOUN
ajbmeb-82	42	33	and	and	CCONJ
ajbmeb-82	42	34	genetic	genetic	ADJ
ajbmeb-82	42	35	algorithms	algorithm	NOUN
ajbmeb-82	42	36	.	.	PUNCT
ajbmeb-82	43	1	so	so	ADV
ajbmeb-82	43	2	smart	smart	ADJ
ajbmeb-82	43	3	audit	audit	NOUN
ajbmeb-82	43	4	can	can	AUX
ajbmeb-82	43	5	be	be	AUX
ajbmeb-82	43	6	defined	define	VERB
ajbmeb-82	43	7	that	that	SCONJ
ajbmeb-82	43	8	it	it	PRON
ajbmeb-82	43	9	is	be	AUX
ajbmeb-82	43	10	the	the	DET
ajbmeb-82	43	11	practice	practice	NOUN
ajbmeb-82	43	12	of	of	ADP
ajbmeb-82	43	13	audit	audit	NOUN
ajbmeb-82	43	14	using	use	VERB
ajbmeb-82	43	15	artificial	artificial	ADJ
ajbmeb-82	43	16	intelligence	intelligence	NOUN
ajbmeb-82	43	17	to	to	PART
ajbmeb-82	43	18	discover	discover	VERB
ajbmeb-82	43	19	violations	violation	NOUN
ajbmeb-82	43	20	or	or	CCONJ
ajbmeb-82	43	21	practices	practice	NOUN
ajbmeb-82	43	22	that	that	PRON
ajbmeb-82	43	23	installations	installation	NOUN
ajbmeb-82	43	24	may	may	AUX
ajbmeb-82	43	25	undertake	undertake	VERB
ajbmeb-82	43	26	in	in	ADP
ajbmeb-82	43	27	financial	financial	ADJ
ajbmeb-82	43	28	statements	statement	NOUN
ajbmeb-82	43	29	(	(	PUNCT
ajbmeb-82	43	30	allami	allami	NOUN
ajbmeb-82	43	31	,	,	PUNCT
ajbmeb-82	43	32	2020	2020	NUM
ajbmeb-82	43	33	)	)	PUNCT
ajbmeb-82	43	34	4	4	NUM
ajbmeb-82	43	35	-	-	NUM
ajbmeb-82	43	36	1the	1the	NUM
ajbmeb-82	43	37	most	most	ADV
ajbmeb-82	43	38	important	important	ADJ
ajbmeb-82	43	39	artificial	artificial	ADJ
ajbmeb-82	43	40	intelligence	intelligence	NOUN
ajbmeb-82	43	41	applications	application	NOUN
ajbmeb-82	43	42	in	in	ADP
ajbmeb-82	43	43	the	the	DET
ajbmeb-82	43	44	field	field	NOUN
ajbmeb-82	43	45	of	of	ADP
ajbmeb-82	43	46	audit	audit	NOUN
ajbmeb-82	43	47	:	:	PUNCT
ajbmeb-82	43	48	the	the	DET
ajbmeb-82	43	49	expansion	expansion	NOUN
ajbmeb-82	43	50	of	of	ADP
ajbmeb-82	43	51	the	the	DET
ajbmeb-82	43	52	use	use	NOUN
ajbmeb-82	43	53	of	of	ADP
ajbmeb-82	43	54	many	many	ADJ
ajbmeb-82	43	55	technological	technological	ADJ
ajbmeb-82	43	56	applications	application	NOUN
ajbmeb-82	43	57	in	in	ADP
ajbmeb-82	43	58	the	the	DET
ajbmeb-82	43	59	world	world	NOUN
ajbmeb-82	43	60	of	of	ADP
ajbmeb-82	43	61	trade	trade	NOUN
ajbmeb-82	43	62	and	and	CCONJ
ajbmeb-82	43	63	business	business	NOUN
ajbmeb-82	43	64	and	and	CCONJ
ajbmeb-82	43	65	began	begin	VERB
ajbmeb-82	43	66	to	to	PART
ajbmeb-82	43	67	spread	spread	VERB
ajbmeb-82	43	68	these	these	DET
ajbmeb-82	43	69	applications	application	NOUN
ajbmeb-82	43	70	to	to	PART
ajbmeb-82	43	71	include	include	VERB
ajbmeb-82	43	72	the	the	DET
ajbmeb-82	43	73	script	script	NOUN
ajbmeb-82	43	74	of	of	ADP
ajbmeb-82	43	75	the	the	DET
ajbmeb-82	43	76	script	script	NOUN
ajbmeb-82	43	77	such	such	ADJ
ajbmeb-82	43	78	as	as	ADP
ajbmeb-82	43	79	(	(	PUNCT
ajbmeb-82	43	80	the	the	DET
ajbmeb-82	43	81	risk	risk	NOUN
ajbmeb-82	43	82	of	of	ADP
ajbmeb-82	43	83	audit	audit	NOUN
ajbmeb-82	43	84	,	,	PUNCT
ajbmeb-82	43	85	internal	internal	ADJ
ajbmeb-82	43	86	control	control	NOUN
ajbmeb-82	43	87	evaluation	evaluation	NOUN
ajbmeb-82	43	88	,	,	PUNCT
ajbmeb-82	43	89	planning	plan	VERB
ajbmeb-82	43	90	for	for	ADP
ajbmeb-82	43	91	the	the	DET
ajbmeb-82	43	92	review	review	NOUN
ajbmeb-82	43	93	process	process	NOUN
ajbmeb-82	43	94	(	(	PUNCT
ajbmeb-82	43	95	duke	duke	PROPN
ajbmeb-82	43	96	:	:	PUNCT
ajbmeb-82	44	1	pp	pp	ADJ
ajbmeb-82	44	2	.	.	PUNCT
ajbmeb-82	45	1	91	91	NUM
ajbmeb-82	45	2	-	-	SYM
ajbmeb-82	45	3	93	93	NUM
ajbmeb-82	45	4	:	:	SYM
ajbmeb-82	45	5	2013	2013	NUM
ajbmeb-82	45	6	)	)	PUNCT
ajbmeb-82	45	7	planning	plan	VERB
ajbmeb-82	45	8	the	the	DET
ajbmeb-82	45	9	audit	audit	NOUN
ajbmeb-82	45	10	process	process	NOUN
ajbmeb-82	45	11	(	(	PUNCT
ajbmeb-82	45	12	kokivaara	kokivaara	PROPN
ajbmeb-82	45	13	.	.	PUNCT
ajbmeb-82	46	1	pp.1062	pp.1062	PROPN
ajbmeb-82	46	2	:	:	PUNCT
ajbmeb-82	46	3	2000	2000	NUM
ajbmeb-82	46	4	)	)	PUNCT
ajbmeb-82	46	5	determining	determine	VERB
ajbmeb-82	46	6	the	the	DET
ajbmeb-82	46	7	ability	ability	NOUN
ajbmeb-82	46	8	to	to	PART
ajbmeb-82	46	9	continue	continue	VERB
ajbmeb-82	46	10	(	(	PUNCT
ajbmeb-82	46	11	dweik	dweik	NOUN
ajbmeb-82	46	12	,	,	PUNCT
ajbmeb-82	46	13	pp	pp	ADJ
ajbmeb-82	46	14	.	.	PUNCT
ajbmeb-82	47	1	94	94	NUM
ajbmeb-82	47	2	-	-	SYM
ajbmeb-82	47	3	98	98	NUM
ajbmeb-82	47	4	,	,	PUNCT
ajbmeb-82	47	5	2013	2013	NUM
ajbmeb-82	47	6	)	)	PUNCT
ajbmeb-82	47	7	,	,	PUNCT
ajbmeb-82	47	8	estimating	estimate	VERB
ajbmeb-82	47	9	the	the	DET
ajbmeb-82	47	10	risk	risk	NOUN
ajbmeb-82	47	11	of	of	ADP
ajbmeb-82	47	12	fraud	fraud	NOUN
ajbmeb-82	47	13	and	and	CCONJ
ajbmeb-82	47	14	manipulation	manipulation	NOUN
ajbmeb-82	47	15	in	in	ADP
ajbmeb-82	47	16	the	the	DET
ajbmeb-82	47	17	financial	financial	ADJ
ajbmeb-82	47	18	statements	statement	NOUN
ajbmeb-82	47	19	(	(	PUNCT
ajbmeb-82	47	20	lin	lin	PROPN
ajbmeb-82	47	21	&	&	CCONJ
ajbmeb-82	47	22	becker	becker	PROPN
ajbmeb-82	47	23	,	,	PUNCT
ajbmeb-82	47	24	pp	pp	PROPN
ajbmeb-82	47	25	.	.	PUNCT
ajbmeb-82	48	1	659	659	NUM
ajbmeb-82	48	2	-	-	SYM
ajbmeb-82	48	3	660	660	NUM
ajbmeb-82	48	4	:	:	SYM
ajbmeb-82	48	5	2003	2003	NUM
ajbmeb-82	48	6	)	)	PUNCT
ajbmeb-82	48	7	writing	write	VERB
ajbmeb-82	48	8	the	the	DET
ajbmeb-82	48	9	report	report	NOUN
ajbmeb-82	48	10	(	(	PUNCT
ajbmeb-82	48	11	dweik	dweik	NOUN
ajbmeb-82	48	12	,	,	PUNCT
ajbmeb-82	48	13	pp	pp	ADJ
ajbmeb-82	48	14	.	.	PUNCT
ajbmeb-82	49	1	99	99	NUM
ajbmeb-82	49	2	:	:	PUNCT
ajbmeb-82	49	3	2013	2013	NUM
ajbmeb-82	49	4	.	.	PUNCT
ajbmeb-82	49	5	)	)	PUNCT
ajbmeb-82	50	1	the	the	DET
ajbmeb-82	50	2	audit	audit	NOUN
ajbmeb-82	50	3	is	be	AUX
ajbmeb-82	50	4	a	a	DET
ajbmeb-82	50	5	means	means	NOUN
ajbmeb-82	50	6	that	that	PRON
ajbmeb-82	50	7	serves	serve	VERB
ajbmeb-82	50	8	a	a	DET
ajbmeb-82	50	9	multiple	multiple	ADJ
ajbmeb-82	50	10	set	set	NOUN
ajbmeb-82	50	11	of	of	ADP
ajbmeb-82	50	12	bodies	body	NOUN
ajbmeb-82	50	13	that	that	PRON
ajbmeb-82	50	14	depend	depend	VERB
ajbmeb-82	50	15	on	on	ADP
ajbmeb-82	50	16	accounting	accounting	NOUN
ajbmeb-82	50	17	data	datum	NOUN
ajbmeb-82	50	18	in	in	ADP
ajbmeb-82	50	19	making	make	VERB
ajbmeb-82	50	20	its	its	PRON
ajbmeb-82	50	21	decisions	decision	NOUN
ajbmeb-82	50	22	or	or	CCONJ
ajbmeb-82	50	23	drawing	draw	VERB
ajbmeb-82	50	24	its	its	PRON
ajbmeb-82	50	25	future	future	ADJ
ajbmeb-82	50	26	policy	policy	NOUN
ajbmeb-82	50	27	.	.	PUNCT
ajbmeb-82	51	1	4	4	NUM
ajbmeb-82	51	2	-	-	SYM
ajbmeb-82	51	3	2	2	NUM
ajbmeb-82	51	4	-	-	NUM
ajbmeb-82	51	5	the	the	DET
ajbmeb-82	51	6	most	most	ADV
ajbmeb-82	51	7	important	important	ADJ
ajbmeb-82	51	8	beneficiaries	beneficiary	NOUN
ajbmeb-82	51	9	that	that	PRON
ajbmeb-82	51	10	depend	depend	VERB
ajbmeb-82	51	11	in	in	ADP
ajbmeb-82	51	12	their	their	PRON
ajbmeb-82	51	13	decisions	decision	NOUN
ajbmeb-82	51	14	on	on	ADP
ajbmeb-82	51	15	the	the	DET
ajbmeb-82	51	16	results	result	NOUN
ajbmeb-82	51	17	of	of	ADP
ajbmeb-82	51	18	the	the	DET
ajbmeb-82	51	19	audit	audit	NOUN
ajbmeb-82	51	20	process	process	NOUN
ajbmeb-82	51	21	:	:	PUNCT
ajbmeb-82	51	22	4	4	NUM
ajbmeb-82	51	23	-	-	SYM
ajbmeb-82	51	24	2	2	NUM
ajbmeb-82	51	25	-	-	PUNCT
ajbmeb-82	51	26	1project	1project	NUM
ajbmeb-82	51	27	management	management	NOUN
ajbmeb-82	51	28	:	:	PUNCT
ajbmeb-82	51	29	project	project	NOUN
ajbmeb-82	51	30	management	management	NOUN
ajbmeb-82	51	31	depends	depend	VERB
ajbmeb-82	51	32	on	on	ADP
ajbmeb-82	51	33	the	the	DET
ajbmeb-82	51	34	financial	financial	ADJ
ajbmeb-82	51	35	statements	statement	NOUN
ajbmeb-82	51	36	that	that	PRON
ajbmeb-82	51	37	are	be	AUX
ajbmeb-82	51	38	examined	examine	VERB
ajbmeb-82	51	39	through	through	ADP
ajbmeb-82	51	40	the	the	DET
ajbmeb-82	51	41	audit	audit	NOUN
ajbmeb-82	51	42	process	process	NOUN
ajbmeb-82	51	43	,	,	PUNCT
ajbmeb-82	51	44	in	in	ADP
ajbmeb-82	51	45	drawing	draw	VERB
ajbmeb-82	51	46	its	its	PRON
ajbmeb-82	51	47	vocal	vocal	ADJ
ajbmeb-82	51	48	and	and	CCONJ
ajbmeb-82	51	49	pricing	pricing	NOUN
ajbmeb-82	51	50	policy	policy	NOUN
ajbmeb-82	51	51	and	and	CCONJ
ajbmeb-82	51	52	taking	take	VERB
ajbmeb-82	51	53	a	a	DET
ajbmeb-82	51	54	number	number	NOUN
ajbmeb-82	51	55	of	of	ADP
ajbmeb-82	51	56	decisions	decision	NOUN
ajbmeb-82	51	57	related	relate	VERB
ajbmeb-82	51	58	to	to	ADP
ajbmeb-82	51	59	planning	planning	NOUN
ajbmeb-82	51	60	(	(	PUNCT
ajbmeb-82	51	61	bishop	bishop	PROPN
ajbmeb-82	51	62	,	,	PUNCT
ajbmeb-82	51	63	pp	pp	ADJ
ajbmeb-82	51	64	.	.	PUNCT
ajbmeb-82	52	1	19	19	NUM
ajbmeb-82	52	2	:	:	SYM
ajbmeb-82	52	3	2000	2000	NUM
ajbmeb-82	52	4	)	)	PUNCT
ajbmeb-82	52	5	4	4	NUM
ajbmeb-82	52	6	-	-	SYM
ajbmeb-82	52	7	2	2	NUM
ajbmeb-82	52	8	-	-	PUNCT
ajbmeb-82	52	9	2investors	2investor	NOUN
ajbmeb-82	52	10	:	:	PUNCT
ajbmeb-82	52	11	the	the	DET
ajbmeb-82	52	12	main	main	ADJ
ajbmeb-82	52	13	pillar	pillar	NOUN
ajbmeb-82	52	14	in	in	ADP
ajbmeb-82	52	15	making	make	VERB
ajbmeb-82	52	16	strategic	strategic	ADJ
ajbmeb-82	52	17	decisions	decision	NOUN
ajbmeb-82	52	18	by	by	ADP
ajbmeb-82	52	19	investors	investor	NOUN
ajbmeb-82	52	20	is	be	AUX
ajbmeb-82	52	21	the	the	DET
ajbmeb-82	52	22	financial	financial	ADJ
ajbmeb-82	52	23	statements	statement	NOUN
ajbmeb-82	52	24	that	that	PRON
ajbmeb-82	52	25	are	be	AUX
ajbmeb-82	52	26	examined	examine	VERB
ajbmeb-82	52	27	,	,	PUNCT
ajbmeb-82	52	28	scrutinized	scrutinize	VERB
ajbmeb-82	52	29	and	and	CCONJ
ajbmeb-82	52	30	express	express	VERB
ajbmeb-82	52	31	an	an	DET
ajbmeb-82	52	32	opinion	opinion	NOUN
ajbmeb-82	52	33	,	,	PUNCT
ajbmeb-82	52	34	and	and	CCONJ
ajbmeb-82	52	35	those	those	DET
ajbmeb-82	52	36	decisions	decision	NOUN
ajbmeb-82	52	37	(	(	PUNCT
ajbmeb-82	52	38	selling	sell	VERB
ajbmeb-82	52	39	or	or	CCONJ
ajbmeb-82	52	40	buying	buy	VERB
ajbmeb-82	52	41	shares	share	NOUN
ajbmeb-82	52	42	,	,	PUNCT
ajbmeb-82	52	43	assessing	assess	VERB
ajbmeb-82	52	44	the	the	DET
ajbmeb-82	52	45	efficiency	efficiency	NOUN
ajbmeb-82	52	46	of	of	ADP
ajbmeb-82	52	47	management	management	NOUN
ajbmeb-82	52	48	performance	performance	NOUN
ajbmeb-82	52	49	,	,	PUNCT
ajbmeb-82	52	50	evaluating	evaluate	VERB
ajbmeb-82	52	51	the	the	DET
ajbmeb-82	52	52	establishment	establishment	NOUN
ajbmeb-82	52	53	of	of	ADP
ajbmeb-82	52	54	the	the	DET
ajbmeb-82	52	55	facility	facility	NOUN
ajbmeb-82	52	56	)	)	PUNCT
ajbmeb-82	52	57	.	.	PUNCT
ajbmeb-82	53	1	(	(	PUNCT
ajbmeb-82	53	2	abu	abu	PROPN
ajbmeb-82	53	3	nassar	nassar	PROPN
ajbmeb-82	53	4	,	,	PUNCT
ajbmeb-82	53	5	pp	pp	X
ajbmeb-82	53	6	.	.	PUNCT
ajbmeb-82	54	1	6	6	NUM
ajbmeb-82	54	2	:	:	SYM
ajbmeb-82	54	3	2008	2008	NUM
ajbmeb-82	54	4	)	)	PUNCT
ajbmeb-82	54	5	4	4	NUM
ajbmeb-82	54	6	-	-	SYM
ajbmeb-82	54	7	2	2	NUM
ajbmeb-82	54	8	-	-	PUNCT
ajbmeb-82	54	9	3suppliers	3supplier	NOUN
ajbmeb-82	54	10	and	and	CCONJ
ajbmeb-82	54	11	creditors	creditor	NOUN
ajbmeb-82	54	12	:	:	PUNCT
ajbmeb-82	54	13	they	they	PRON
ajbmeb-82	54	14	are	be	AUX
ajbmeb-82	54	15	concerned	concern	VERB
ajbmeb-82	54	16	with	with	ADP
ajbmeb-82	54	17	information	information	NOUN
ajbmeb-82	54	18	related	relate	VERB
ajbmeb-82	54	19	to	to	ADP
ajbmeb-82	54	20	the	the	DET
ajbmeb-82	54	21	facility	facility	NOUN
ajbmeb-82	54	22	's	's	PART
ajbmeb-82	54	23	credit	credit	NOUN
ajbmeb-82	54	24	center	center	NOUN
ajbmeb-82	54	25	and	and	CCONJ
ajbmeb-82	54	26	the	the	DET
ajbmeb-82	54	27	extent	extent	NOUN
ajbmeb-82	54	28	of	of	ADP
ajbmeb-82	54	29	its	its	PRON
ajbmeb-82	54	30	ability	ability	NOUN
ajbmeb-82	54	31	to	to	PART
ajbmeb-82	54	32	fulfill	fulfill	VERB
ajbmeb-82	54	33	its	its	PRON
ajbmeb-82	54	34	obligations	obligation	NOUN
ajbmeb-82	54	35	(	(	PUNCT
ajbmeb-82	54	36	winner	winner	NOUN
ajbmeb-82	54	37	,	,	PUNCT
ajbmeb-82	54	38	pp	pp	ADJ
ajbmeb-82	54	39	.	.	PUNCT
ajbmeb-82	55	1	68	68	NUM
ajbmeb-82	55	2	:	:	SYM
ajbmeb-82	55	3	2020	2020	NUM
ajbmeb-82	55	4	.	.	PUNCT
ajbmeb-82	55	5	)	)	PUNCT
ajbmeb-82	56	1	4	4	NUM
ajbmeb-82	56	2	-	-	SYM
ajbmeb-82	56	3	2	2	NUM
ajbmeb-82	56	4	-	-	SYM
ajbmeb-82	56	5	4	4	NUM
ajbmeb-82	56	6	the	the	DET
ajbmeb-82	56	7	government	government	NOUN
ajbmeb-82	56	8	and	and	CCONJ
ajbmeb-82	56	9	its	its	PRON
ajbmeb-82	56	10	relevant	relevant	ADJ
ajbmeb-82	56	11	departments	department	NOUN
ajbmeb-82	56	12	:	:	PUNCT
ajbmeb-82	56	13	this	this	DET
ajbmeb-82	56	14	category	category	NOUN
ajbmeb-82	56	15	needs	need	VERB
ajbmeb-82	56	16	accounting	account	VERB
ajbmeb-82	56	17	information	information	NOUN
ajbmeb-82	56	18	to	to	PART
ajbmeb-82	56	19	verify	verify	VERB
ajbmeb-82	56	20	the	the	DET
ajbmeb-82	56	21	extent	extent	NOUN
ajbmeb-82	56	22	of	of	ADP
ajbmeb-82	56	23	the	the	DET
ajbmeb-82	56	24	establishment	establishment	NOUN
ajbmeb-82	56	25	’s	’s	PART
ajbmeb-82	56	26	commitment	commitment	NOUN
ajbmeb-82	56	27	to	to	ADP
ajbmeb-82	56	28	laws	law	NOUN
ajbmeb-82	56	29	and	and	CCONJ
ajbmeb-82	56	30	legislation	legislation	NOUN
ajbmeb-82	56	31	and	and	CCONJ
ajbmeb-82	56	32	calculate	calculate	VERB
ajbmeb-82	56	33	the	the	DET
ajbmeb-82	56	34	taxes	taxis	NOUN
ajbmeb-82	56	35	resulting	result	VERB
ajbmeb-82	56	36	from	from	ADP
ajbmeb-82	56	37	it	it	PRON
ajbmeb-82	56	38	.	.	PUNCT
ajbmeb-82	57	1	4	4	NUM
ajbmeb-82	57	2	-	-	SYM
ajbmeb-82	57	3	2	2	NUM
ajbmeb-82	57	4	-	-	PUNCT
ajbmeb-82	57	5	5employees	5employees	NUM
ajbmeb-82	57	6	and	and	CCONJ
ajbmeb-82	57	7	trade	trade	NOUN
ajbmeb-82	57	8	unions	union	NOUN
ajbmeb-82	57	9	:	:	PUNCT
ajbmeb-82	57	10	this	this	DET
ajbmeb-82	57	11	category	category	NOUN
ajbmeb-82	57	12	uses	use	VERB
ajbmeb-82	57	13	audited	audit	VERB
ajbmeb-82	57	14	information	information	NOUN
ajbmeb-82	57	15	related	relate	VERB
ajbmeb-82	57	16	to	to	ADP
ajbmeb-82	57	17	the	the	DET
ajbmeb-82	57	18	extent	extent	NOUN
ajbmeb-82	57	19	of	of	ADP
ajbmeb-82	57	20	job	job	NOUN
ajbmeb-82	57	21	safety	safety	NOUN
ajbmeb-82	57	22	,	,	PUNCT
ajbmeb-82	57	23	to	to	PART
ajbmeb-82	57	24	enhance	enhance	VERB
ajbmeb-82	57	25	negotiations	negotiation	NOUN
ajbmeb-82	57	26	related	relate	VERB
ajbmeb-82	57	27	to	to	ADP
ajbmeb-82	57	28	the	the	DET
ajbmeb-82	57	29	general	general	ADJ
ajbmeb-82	57	30	policy	policy	NOUN
ajbmeb-82	57	31	of	of	ADP
ajbmeb-82	57	32	wages	wage	NOUN
ajbmeb-82	57	33	,	,	PUNCT
ajbmeb-82	57	34	improve	improve	VERB
ajbmeb-82	57	35	employee	employee	NOUN
ajbmeb-82	57	36	conditions	condition	NOUN
ajbmeb-82	57	37	and	and	CCONJ
ajbmeb-82	57	38	obtain	obtain	VERB
ajbmeb-82	57	39	advantages	advantage	NOUN
ajbmeb-82	57	40	.	.	PUNCT
ajbmeb-82	58	1	(	(	PUNCT
ajbmeb-82	58	2	winner	winner	NOUN
ajbmeb-82	58	3	,	,	PUNCT
ajbmeb-82	58	4	pp	pp	ADJ
ajbmeb-82	58	5	.	.	PUNCT
ajbmeb-82	59	1	69	69	NUM
ajbmeb-82	59	2	:	:	SYM
ajbmeb-82	59	3	2020	2020	NUM
ajbmeb-82	59	4	.	.	PUNCT
ajbmeb-82	59	5	)	)	PUNCT
ajbmeb-82	60	1	5graceful	5graceful	NUM
ajbmeb-82	60	2	accounting	accounting	NOUN
ajbmeb-82	60	3	:	:	PUNCT
ajbmeb-82	60	4	it	it	PRON
ajbmeb-82	60	5	is	be	AUX
ajbmeb-82	60	6	a	a	DET
ajbmeb-82	60	7	new	new	ADJ
ajbmeb-82	60	8	approach	approach	NOUN
ajbmeb-82	60	9	to	to	ADP
ajbmeb-82	60	10	accounting	accounting	NOUN
ajbmeb-82	60	11	and	and	CCONJ
ajbmeb-82	60	12	resulting	result	VERB
ajbmeb-82	60	13	from	from	ADP
ajbmeb-82	60	14	enhancing	enhance	VERB
ajbmeb-82	60	15	companies	company	NOUN
ajbmeb-82	60	16	’	'	PUNCT
ajbmeb-82	60	17	interest	interest	NOUN
ajbmeb-82	60	18	in	in	ADP
ajbmeb-82	60	19	adopting	adopt	VERB
ajbmeb-82	60	20	the	the	DET
ajbmeb-82	60	21	philosophy	philosophy	NOUN
ajbmeb-82	60	22	of	of	ADP
ajbmeb-82	60	23	graceful	graceful	ADJ
ajbmeb-82	60	24	thinking	thinking	NOUN
ajbmeb-82	60	25	that	that	PRON
ajbmeb-82	60	26	is	be	AUX
ajbmeb-82	60	27	based	base	VERB
ajbmeb-82	60	28	on	on	ADP
ajbmeb-82	60	29	a	a	DET
ajbmeb-82	60	30	waste	waste	NOUN
ajbmeb-82	60	31	-free	-free	NOUN
ajbmeb-82	60	32	system	system	NOUN
ajbmeb-82	60	33	and	and	CCONJ
ajbmeb-82	60	34	seeks	seek	VERB
ajbmeb-82	60	35	to	to	PART
ajbmeb-82	60	36	delete	delete	VERB
ajbmeb-82	60	37	,	,	PUNCT
ajbmeb-82	60	38	prevent	prevent	VERB
ajbmeb-82	60	39	or	or	CCONJ
ajbmeb-82	60	40	reduce	reduce	VERB
ajbmeb-82	60	41	losses	loss	NOUN
ajbmeb-82	60	42	in	in	ADP
ajbmeb-82	60	43	operations	operation	NOUN
ajbmeb-82	60	44	and	and	CCONJ
ajbmeb-82	60	45	activities	activity	NOUN
ajbmeb-82	60	46	,	,	PUNCT
ajbmeb-82	60	47	and	and	CCONJ
ajbmeb-82	60	48	in	in	ADP
ajbmeb-82	60	49	turn	turn	NOUN
ajbmeb-82	60	50	it	it	PRON
ajbmeb-82	60	51	consists	consist	VERB
ajbmeb-82	60	52	of	of	ADP
ajbmeb-82	60	53	several	several	ADJ
ajbmeb-82	60	54	systems	system	NOUN
ajbmeb-82	60	55	aimed	aim	VERB
ajbmeb-82	60	56	at	at	ADP
ajbmeb-82	60	57	making	make	VERB
ajbmeb-82	60	58	american	american	ADJ
ajbmeb-82	60	59	journal	journal	PROPN
ajbmeb-82	60	60	of	of	ADP
ajbmeb-82	60	61	business	business	NOUN
ajbmeb-82	60	62	management	management	NOUN
ajbmeb-82	60	63	,	,	PUNCT
ajbmeb-82	60	64	economics	economic	NOUN
ajbmeb-82	60	65	and	and	CCONJ
ajbmeb-82	60	66	banking	banking	NOUN
ajbmeb-82	60	67	volume	volume	NOUN
ajbmeb-82	60	68	4	4	NUM
ajbmeb-82	60	69	,	,	PUNCT
ajbmeb-82	60	70	sep	sep	PROPN
ajbmeb-82	60	71	.	.	PROPN
ajbmeb-82	60	72	,	,	PUNCT
ajbmeb-82	60	73	2022	2022	NUM
ajbmeb-82	60	74	p	p	NOUN
ajbmeb-82	60	75	a	a	DET
ajbmeb-82	60	76	g	g	NOUN
ajbmeb-82	60	77	e	e	NOUN
ajbmeb-82	60	78	|	|	ADV
ajbmeb-82	60	79	48	48	NUM
ajbmeb-82	60	80	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-82	60	81	the	the	DET
ajbmeb-82	60	82	maximum	maximum	ADJ
ajbmeb-82	60	83	benefit	benefit	NOUN
ajbmeb-82	60	84	from	from	ADP
ajbmeb-82	60	85	the	the	DET
ajbmeb-82	60	86	available	available	ADJ
ajbmeb-82	60	87	resources	resource	NOUN
ajbmeb-82	60	88	and	and	CCONJ
ajbmeb-82	60	89	capabilities	capability	NOUN
ajbmeb-82	60	90	.	.	PUNCT
ajbmeb-82	61	1	initially	initially	ADV
ajbmeb-82	61	2	,	,	PUNCT
ajbmeb-82	61	3	the	the	DET
ajbmeb-82	61	4	production	production	NOUN
ajbmeb-82	61	5	system	system	NOUN
ajbmeb-82	61	6	was	be	AUX
ajbmeb-82	61	7	associated	associate	VERB
ajbmeb-82	61	8	,	,	PUNCT
ajbmeb-82	61	9	but	but	CCONJ
ajbmeb-82	61	10	over	over	ADP
ajbmeb-82	61	11	time	time	NOUN
ajbmeb-82	61	12	all	all	DET
ajbmeb-82	61	13	activities	activity	NOUN
ajbmeb-82	61	14	and	and	CCONJ
ajbmeb-82	61	15	operations	operation	NOUN
ajbmeb-82	61	16	included	include	VERB
ajbmeb-82	61	17	,	,	PUNCT
ajbmeb-82	61	18	including	include	VERB
ajbmeb-82	61	19	the	the	DET
ajbmeb-82	61	20	accounting	accounting	NOUN
ajbmeb-82	61	21	system	system	NOUN
ajbmeb-82	61	22	.	.	PUNCT
ajbmeb-82	62	1	so	so	ADV
ajbmeb-82	62	2	graceful	graceful	ADJ
ajbmeb-82	62	3	accounting	accounting	NOUN
ajbmeb-82	62	4	aims	aim	VERB
ajbmeb-82	62	5	to	to	PART
ajbmeb-82	62	6	obtain	obtain	VERB
ajbmeb-82	62	7	the	the	DET
ajbmeb-82	62	8	correct	correct	ADJ
ajbmeb-82	62	9	accounting	accounting	NOUN
ajbmeb-82	62	10	work	work	NOUN
ajbmeb-82	62	11	and	and	CCONJ
ajbmeb-82	62	12	is	be	AUX
ajbmeb-82	62	13	characterized	characterize	VERB
ajbmeb-82	62	14	by	by	ADP
ajbmeb-82	62	15	quality	quality	NOUN
ajbmeb-82	62	16	and	and	CCONJ
ajbmeb-82	62	17	careful	careful	ADJ
ajbmeb-82	62	18	report	report	NOUN
ajbmeb-82	62	19	and	and	CCONJ
ajbmeb-82	62	20	work	work	VERB
ajbmeb-82	62	21	to	to	PART
ajbmeb-82	62	22	continuously	continuously	ADV
ajbmeb-82	62	23	improve	improve	VERB
ajbmeb-82	62	24	accounting	accounting	NOUN
ajbmeb-82	62	25	work	work	NOUN
ajbmeb-82	62	26	.	.	PUNCT
ajbmeb-82	63	1	this	this	PRON
ajbmeb-82	63	2	is	be	AUX
ajbmeb-82	63	3	to	to	PART
ajbmeb-82	63	4	support	support	VERB
ajbmeb-82	63	5	the	the	DET
ajbmeb-82	63	6	graceful	graceful	ADJ
ajbmeb-82	63	7	facility	facility	NOUN
ajbmeb-82	63	8	that	that	PRON
ajbmeb-82	63	9	seeks	seek	VERB
ajbmeb-82	63	10	to	to	PART
ajbmeb-82	63	11	move	move	VERB
ajbmeb-82	63	12	from	from	ADP
ajbmeb-82	63	13	traditional	traditional	ADJ
ajbmeb-82	63	14	accounting	accounting	NOUN
ajbmeb-82	63	15	methods	method	NOUN
ajbmeb-82	63	16	to	to	ADP
ajbmeb-82	63	17	a	a	DET
ajbmeb-82	63	18	system	system	NOUN
ajbmeb-82	63	19	that	that	PRON
ajbmeb-82	63	20	stimulates	stimulate	VERB
ajbmeb-82	63	21	business	business	NOUN
ajbmeb-82	63	22	practices	practice	NOUN
ajbmeb-82	63	23	that	that	PRON
ajbmeb-82	63	24	add	add	VERB
ajbmeb-82	63	25	value	value	NOUN
ajbmeb-82	63	26	to	to	ADP
ajbmeb-82	63	27	the	the	DET
ajbmeb-82	63	28	facility	facility	NOUN
ajbmeb-82	63	29	.	.	PUNCT
ajbmeb-82	64	1	(	(	PUNCT
ajbmeb-82	64	2	ammar	ammar	PROPN
ajbmeb-82	64	3	,	,	PUNCT
ajbmeb-82	64	4	pp	pp	X
ajbmeb-82	64	5	.	.	PUNCT
ajbmeb-82	65	1	61	61	NUM
ajbmeb-82	65	2	:	:	SYM
ajbmeb-82	65	3	2015	2015	NUM
ajbmeb-82	65	4	.	.	PUNCT
ajbmeb-82	65	5	)	)	PUNCT
ajbmeb-82	66	1	5	5	NUM
ajbmeb-82	66	2	-	-	SYM
ajbmeb-82	66	3	1graceful	1graceful	NUM
ajbmeb-82	66	4	accounting	accounting	NOUN
ajbmeb-82	66	5	principles	principle	NOUN
ajbmeb-82	66	6	:	:	PUNCT
ajbmeb-82	66	7	select	select	ADJ
ajbmeb-82	66	8	(	(	PUNCT
ajbmeb-82	66	9	touch	touch	NOUN
ajbmeb-82	66	10	point	point	NOUN
ajbmeb-82	66	11	change	change	NOUN
ajbmeb-82	66	12	,	,	PUNCT
ajbmeb-82	66	13	ltd	ltd	ADJ
ajbmeb-82	66	14	:	:	PUNCT
ajbmeb-82	66	15	2008	2008	NUM
ajbmeb-82	66	16	)	)	PUNCT
ajbmeb-82	66	17	five	five	NUM
ajbmeb-82	66	18	principles	principle	NOUN
ajbmeb-82	66	19	of	of	ADP
ajbmeb-82	66	20	graceful	graceful	ADJ
ajbmeb-82	66	21	accounting	accounting	NOUN
ajbmeb-82	66	22	:	:	PUNCT
ajbmeb-82	66	23	value	value	NOUN
ajbmeb-82	66	24	:	:	PUNCT
ajbmeb-82	66	25	it	it	PRON
ajbmeb-82	66	26	is	be	AUX
ajbmeb-82	66	27	the	the	DET
ajbmeb-82	66	28	value	value	NOUN
ajbmeb-82	66	29	generated	generate	VERB
ajbmeb-82	66	30	from	from	ADP
ajbmeb-82	66	31	the	the	DET
ajbmeb-82	66	32	customer	customer	NOUN
ajbmeb-82	66	33	's	's	PART
ajbmeb-82	66	34	point	point	NOUN
ajbmeb-82	66	35	of	of	ADP
ajbmeb-82	66	36	view	view	NOUN
ajbmeb-82	66	37	the	the	DET
ajbmeb-82	66	38	value	value	NOUN
ajbmeb-82	66	39	of	of	ADP
ajbmeb-82	66	40	the	the	DET
ajbmeb-82	66	41	value	value	NOUN
ajbmeb-82	66	42	:	:	PUNCT
ajbmeb-82	66	43	it	it	PRON
ajbmeb-82	66	44	is	be	AUX
ajbmeb-82	66	45	all	all	PRON
ajbmeb-82	66	46	steps	step	NOUN
ajbmeb-82	66	47	that	that	PRON
ajbmeb-82	66	48	accompany	accompany	VERB
ajbmeb-82	66	49	the	the	DET
ajbmeb-82	66	50	process	process	NOUN
ajbmeb-82	66	51	at	at	ADP
ajbmeb-82	66	52	all	all	DET
ajbmeb-82	66	53	its	its	PRON
ajbmeb-82	66	54	stages	stage	NOUN
ajbmeb-82	66	55	.	.	PUNCT
ajbmeb-82	67	1	flow	flow	NOUN
ajbmeb-82	67	2	:	:	PUNCT
ajbmeb-82	67	3	is	be	AUX
ajbmeb-82	67	4	the	the	DET
ajbmeb-82	67	5	flow	flow	NOUN
ajbmeb-82	67	6	of	of	ADP
ajbmeb-82	67	7	practical	practical	ADJ
ajbmeb-82	67	8	value	value	NOUN
ajbmeb-82	67	9	.	.	PUNCT
ajbmeb-82	68	1	displacement	displacement	NOUN
ajbmeb-82	68	2	:	:	PUNCT
ajbmeb-82	68	3	it	it	PRON
ajbmeb-82	68	4	means	mean	VERB
ajbmeb-82	68	5	producing	produce	VERB
ajbmeb-82	68	6	what	what	PRON
ajbmeb-82	68	7	can	can	AUX
ajbmeb-82	68	8	be	be	AUX
ajbmeb-82	68	9	sold	sell	VERB
ajbmeb-82	68	10	,	,	PUNCT
ajbmeb-82	68	11	not	not	PART
ajbmeb-82	68	12	selling	sell	VERB
ajbmeb-82	68	13	what	what	PRON
ajbmeb-82	68	14	can	can	AUX
ajbmeb-82	68	15	be	be	AUX
ajbmeb-82	68	16	produced	produce	VERB
ajbmeb-82	68	17	.	.	PUNCT
ajbmeb-82	69	1	-perfect	-perfect	NOUN
ajbmeb-82	69	2	:	:	PUNCT
ajbmeb-82	69	3	seek	seek	VERB
ajbmeb-82	69	4	to	to	PART
ajbmeb-82	69	5	achieve	achieve	VERB
ajbmeb-82	69	6	maximum	maximum	ADJ
ajbmeb-82	69	7	satisfaction	satisfaction	NOUN
ajbmeb-82	69	8	for	for	ADP
ajbmeb-82	69	9	the	the	DET
ajbmeb-82	69	10	customer	customer	NOUN
ajbmeb-82	69	11	continuously	continuously	ADV
ajbmeb-82	69	12	attempts	attempt	VERB
ajbmeb-82	69	13	to	to	PART
ajbmeb-82	69	14	produce	produce	VERB
ajbmeb-82	69	15	what	what	PRON
ajbmeb-82	69	16	he	he	PRON
ajbmeb-82	69	17	wants	want	VERB
ajbmeb-82	69	18	.	.	PUNCT
ajbmeb-82	70	1	5	5	NUM
ajbmeb-82	70	2	-	-	SYM
ajbmeb-82	70	3	2the	2the	NUM
ajbmeb-82	70	4	concepts	concept	NOUN
ajbmeb-82	70	5	of	of	ADP
ajbmeb-82	70	6	agility	agility	NOUN
ajbmeb-82	70	7	in	in	ADP
ajbmeb-82	70	8	accounting	accounting	NOUN
ajbmeb-82	70	9	processes	process	NOUN
ajbmeb-82	70	10	are	be	AUX
ajbmeb-82	70	11	evident	evident	ADJ
ajbmeb-82	70	12	:	:	PUNCT
ajbmeb-82	70	13	fitness	fitness	NOUN
ajbmeb-82	70	14	means	mean	NOUN
ajbmeb-82	70	15	excluding	exclude	VERB
ajbmeb-82	70	16	and	and	CCONJ
ajbmeb-82	70	17	eliminating	eliminate	VERB
ajbmeb-82	70	18	or	or	CCONJ
ajbmeb-82	70	19	reducing	reduce	VERB
ajbmeb-82	70	20	waste	waste	NOUN
ajbmeb-82	70	21	in	in	ADP
ajbmeb-82	70	22	activities	activity	NOUN
ajbmeb-82	70	23	and	and	CCONJ
ajbmeb-82	70	24	operations	operation	NOUN
ajbmeb-82	70	25	,	,	PUNCT
ajbmeb-82	70	26	and	and	CCONJ
ajbmeb-82	70	27	this	this	PRON
ajbmeb-82	70	28	must	must	AUX
ajbmeb-82	70	29	be	be	AUX
ajbmeb-82	70	30	applied	apply	VERB
ajbmeb-82	70	31	to	to	ADP
ajbmeb-82	70	32	traditional	traditional	ADJ
ajbmeb-82	70	33	accounting	accounting	NOUN
ajbmeb-82	70	34	systems	system	NOUN
ajbmeb-82	70	35	by	by	ADP
ajbmeb-82	70	36	getting	getting	AUX
ajbmeb-82	70	37	rid	rid	VERB
ajbmeb-82	70	38	of	of	ADP
ajbmeb-82	70	39	all	all	DET
ajbmeb-82	70	40	forms	form	NOUN
ajbmeb-82	70	41	of	of	ADP
ajbmeb-82	70	42	waste	waste	NOUN
ajbmeb-82	70	43	and	and	CCONJ
ajbmeb-82	70	44	extravagance	extravagance	NOUN
ajbmeb-82	70	45	accompanying	accompany	VERB
ajbmeb-82	70	46	the	the	DET
ajbmeb-82	70	47	operations	operation	NOUN
ajbmeb-82	70	48	and	and	CCONJ
ajbmeb-82	70	49	unnecessary	unnecessary	ADJ
ajbmeb-82	70	50	procedures	procedure	NOUN
ajbmeb-82	70	51	in	in	ADP
ajbmeb-82	70	52	accounting	accounting	NOUN
ajbmeb-82	70	53	systems	system	NOUN
ajbmeb-82	70	54	,	,	PUNCT
ajbmeb-82	70	55	and	and	CCONJ
ajbmeb-82	70	56	therefore	therefore	ADV
ajbmeb-82	70	57	the	the	DET
ajbmeb-82	70	58	graceful	graceful	ADJ
ajbmeb-82	70	59	accounting	accounting	NOUN
ajbmeb-82	70	60	system	system	NOUN
ajbmeb-82	70	61	can	can	AUX
ajbmeb-82	70	62	be	be	AUX
ajbmeb-82	70	63	applied	apply	VERB
ajbmeb-82	70	64	to	to	ADP
ajbmeb-82	70	65	financial	financial	ADJ
ajbmeb-82	70	66	and	and	CCONJ
ajbmeb-82	70	67	service	service	NOUN
ajbmeb-82	70	68	activities	activity	NOUN
ajbmeb-82	70	69	,	,	PUNCT
ajbmeb-82	70	70	in	in	ADP
ajbmeb-82	70	71	the	the	DET
ajbmeb-82	70	72	form	form	NOUN
ajbmeb-82	70	73	that	that	PRON
ajbmeb-82	70	74	enables	enable	VERB
ajbmeb-82	70	75	during	during	ADP
ajbmeb-82	70	76	it	it	PRON
ajbmeb-82	70	77	providing	provide	VERB
ajbmeb-82	70	78	information	information	NOUN
ajbmeb-82	70	79	,	,	PUNCT
ajbmeb-82	70	80	reports	report	NOUN
ajbmeb-82	70	81	and	and	CCONJ
ajbmeb-82	70	82	standards	standard	NOUN
ajbmeb-82	70	83	quickly	quickly	ADV
ajbmeb-82	70	84	and	and	CCONJ
ajbmeb-82	70	85	easily	easily	ADV
ajbmeb-82	70	86	,	,	PUNCT
ajbmeb-82	70	87	as	as	SCONJ
ajbmeb-82	70	88	it	it	PRON
ajbmeb-82	70	89	does	do	AUX
ajbmeb-82	70	90	not	not	PART
ajbmeb-82	70	91	require	require	VERB
ajbmeb-82	70	92	complex	complex	ADJ
ajbmeb-82	70	93	and	and	CCONJ
ajbmeb-82	70	94	wasted	waste	VERB
ajbmeb-82	70	95	operations	operation	NOUN
ajbmeb-82	70	96	for	for	ADP
ajbmeb-82	70	97	time	time	NOUN
ajbmeb-82	70	98	and	and	CCONJ
ajbmeb-82	70	99	effort	effort	NOUN
ajbmeb-82	70	100	and	and	CCONJ
ajbmeb-82	70	101	it	it	PRON
ajbmeb-82	70	102	serves	serve	VERB
ajbmeb-82	70	103	the	the	DET
ajbmeb-82	70	104	modern	modern	ADJ
ajbmeb-82	70	105	manufacturing	manufacturing	NOUN
ajbmeb-82	70	106	environment	environment	NOUN
ajbmeb-82	70	107	in	in	ADP
ajbmeb-82	70	108	terms	term	NOUN
ajbmeb-82	70	109	of	of	ADP
ajbmeb-82	70	110	excluding	exclude	VERB
ajbmeb-82	70	111	activities	activity	NOUN
ajbmeb-82	70	112	and	and	CCONJ
ajbmeb-82	70	113	operations	operation	NOUN
ajbmeb-82	70	114	that	that	PRON
ajbmeb-82	70	115	do	do	AUX
ajbmeb-82	70	116	not	not	PART
ajbmeb-82	70	117	add	add	VERB
ajbmeb-82	70	118	value	value	NOUN
ajbmeb-82	70	119	.	.	PUNCT
ajbmeb-82	71	1	as	as	SCONJ
ajbmeb-82	71	2	graceful	graceful	ADJ
ajbmeb-82	71	3	accounting	accounting	NOUN
ajbmeb-82	71	4	does	do	AUX
ajbmeb-82	71	5	not	not	PART
ajbmeb-82	71	6	require	require	VERB
ajbmeb-82	71	7	traditional	traditional	ADJ
ajbmeb-82	71	8	administrative	administrative	ADJ
ajbmeb-82	71	9	accounting	accounting	NOUN
ajbmeb-82	71	10	methods	method	NOUN
ajbmeb-82	71	11	such	such	ADJ
ajbmeb-82	71	12	as	as	ADP
ajbmeb-82	71	13	(	(	PUNCT
ajbmeb-82	71	14	standard	standard	ADJ
ajbmeb-82	71	15	cost	cost	NOUN
ajbmeb-82	71	16	,	,	PUNCT
ajbmeb-82	71	17	cost	cost	NOUN
ajbmeb-82	71	18	on	on	ADP
ajbmeb-82	71	19	activity	activity	NOUN
ajbmeb-82	71	20	,	,	PUNCT
ajbmeb-82	71	21	deviation	deviation	NOUN
ajbmeb-82	71	22	report	report	NOUN
ajbmeb-82	71	23	,	,	PUNCT
ajbmeb-82	71	24	cost	cost	NOUN
ajbmeb-82	71	25	pricing	pricing	NOUN
ajbmeb-82	71	26	,	,	PUNCT
ajbmeb-82	71	27	complex	complex	ADJ
ajbmeb-82	71	28	procedural	procedural	ADJ
ajbmeb-82	71	29	control	control	NOUN
ajbmeb-82	71	30	systems	system	NOUN
ajbmeb-82	71	31	,	,	PUNCT
ajbmeb-82	71	32	complex	complex	ADJ
ajbmeb-82	71	33	or	or	CCONJ
ajbmeb-82	71	34	inappropriate	inappropriate	ADJ
ajbmeb-82	71	35	financial	financial	ADJ
ajbmeb-82	71	36	reports	report	NOUN
ajbmeb-82	71	37	)	)	PUNCT
ajbmeb-82	71	38	and	and	CCONJ
ajbmeb-82	71	39	all	all	PRON
ajbmeb-82	71	40	of	of	ADP
ajbmeb-82	71	41	this	this	PRON
ajbmeb-82	71	42	will	will	AUX
ajbmeb-82	71	43	be	be	AUX
ajbmeb-82	71	44	replaced	replace	VERB
ajbmeb-82	71	45	by	by	ADP
ajbmeb-82	71	46	the	the	DET
ajbmeb-82	71	47	following	following	NOUN
ajbmeb-82	71	48	:	:	PUNCT
ajbmeb-82	71	49	-standards	-standard	NOUN
ajbmeb-82	71	50	of	of	ADP
ajbmeb-82	71	51	graceful	graceful	ADJ
ajbmeb-82	71	52	performance	performance	NOUN
ajbmeb-82	71	53	:	:	PUNCT
ajbmeb-82	71	54	summar	summar	NOUN
ajbmeb-82	71	55	and	and	CCONJ
ajbmeb-82	71	56	simplify	simplify	VERB
ajbmeb-82	71	57	the	the	DET
ajbmeb-82	71	58	direct	direct	ADJ
ajbmeb-82	71	59	costs	cost	NOUN
ajbmeb-82	71	60	of	of	ADP
ajbmeb-82	71	61	the	the	DET
ajbmeb-82	71	62	value	value	NOUN
ajbmeb-82	71	63	current	current	ADJ
ajbmeb-82	71	64	use	use	NOUN
ajbmeb-82	71	65	the	the	DET
ajbmeb-82	71	66	points	point	NOUN
ajbmeb-82	71	67	box	box	NOUN
ajbmeb-82	71	68	to	to	PART
ajbmeb-82	71	69	make	make	VERB
ajbmeb-82	71	70	decisions	decision	NOUN
ajbmeb-82	71	71	and	and	CCONJ
ajbmeb-82	71	72	to	to	PART
ajbmeb-82	71	73	prepare	prepare	VERB
ajbmeb-82	71	74	reports	report	NOUN
ajbmeb-82	71	75	.	.	PUNCT
ajbmeb-82	72	1	providing	provide	VERB
ajbmeb-82	72	2	financial	financial	ADJ
ajbmeb-82	72	3	reports	report	NOUN
ajbmeb-82	72	4	in	in	ADP
ajbmeb-82	72	5	an	an	DET
ajbmeb-82	72	6	easy	easy	ADJ
ajbmeb-82	72	7	language	language	NOUN
ajbmeb-82	72	8	at	at	ADP
ajbmeb-82	72	9	an	an	DET
ajbmeb-82	72	10	appropriate	appropriate	ADJ
ajbmeb-82	72	11	time	time	NOUN
ajbmeb-82	72	12	.	.	PUNCT
ajbmeb-82	73	1	remove	remove	VERB
ajbmeb-82	73	2	procedural	procedural	ADJ
ajbmeb-82	73	3	control	control	NOUN
ajbmeb-82	73	4	systems	system	NOUN
ajbmeb-82	73	5	.	.	PUNCT
ajbmeb-82	74	1	pricing	pricing	NOUN
ajbmeb-82	74	2	on	on	ADP
ajbmeb-82	74	3	the	the	DET
ajbmeb-82	74	4	basis	basis	NOUN
ajbmeb-82	74	5	of	of	ADP
ajbmeb-82	74	6	the	the	DET
ajbmeb-82	74	7	realized	realize	VERB
ajbmeb-82	74	8	value	value	NOUN
ajbmeb-82	74	9	of	of	ADP
ajbmeb-82	74	10	the	the	DET
ajbmeb-82	74	11	customer	customer	NOUN
ajbmeb-82	74	12	(	(	PUNCT
ajbmeb-82	74	13	ammar	ammar	PROPN
ajbmeb-82	74	14	,	,	PUNCT
ajbmeb-82	74	15	pp	pp	PROPN
ajbmeb-82	74	16	.	.	PUNCT
ajbmeb-82	75	1	67	67	NUM
ajbmeb-82	75	2	-	-	SYM
ajbmeb-82	75	3	67	67	NUM
ajbmeb-82	75	4	:	:	SYM
ajbmeb-82	75	5	2015	2015	NUM
ajbmeb-82	75	6	.	.	PUNCT
ajbmeb-82	75	7	)	)	PUNCT
ajbmeb-82	76	1	6	6	NUM
ajbmeb-82	76	2	-	-	PUNCT
ajbmeb-82	76	3	integration	integration	NOUN
ajbmeb-82	76	4	between	between	ADP
ajbmeb-82	76	5	smart	smart	ADJ
ajbmeb-82	76	6	audit	audit	NOUN
ajbmeb-82	76	7	and	and	CCONJ
ajbmeb-82	76	8	graceful	graceful	ADJ
ajbmeb-82	76	9	accounting	accounting	NOUN
ajbmeb-82	76	10	as	as	ADP
ajbmeb-82	76	11	an	an	DET
ajbmeb-82	76	12	input	input	NOUN
ajbmeb-82	76	13	to	to	PART
ajbmeb-82	76	14	reduce	reduce	VERB
ajbmeb-82	76	15	cost	cost	NOUN
ajbmeb-82	76	16	:	:	PUNCT
ajbmeb-82	76	17	the	the	DET
ajbmeb-82	76	18	smart	smart	ADJ
ajbmeb-82	76	19	auditing	auditing	NOUN
ajbmeb-82	76	20	process	process	NOUN
ajbmeb-82	76	21	based	base	VERB
ajbmeb-82	76	22	on	on	ADP
ajbmeb-82	76	23	the	the	DET
ajbmeb-82	76	24	use	use	NOUN
ajbmeb-82	76	25	of	of	ADP
ajbmeb-82	76	26	artificial	artificial	ADJ
ajbmeb-82	76	27	intelligence	intelligence	NOUN
ajbmeb-82	76	28	and	and	CCONJ
ajbmeb-82	76	29	the	the	DET
ajbmeb-82	76	30	use	use	NOUN
ajbmeb-82	76	31	of	of	ADP
ajbmeb-82	76	32	the	the	DET
ajbmeb-82	76	33	benefits	benefit	NOUN
ajbmeb-82	76	34	it	it	PRON
ajbmeb-82	76	35	provides	provide	VERB
ajbmeb-82	76	36	in	in	ADP
ajbmeb-82	76	37	discovering	discover	VERB
ajbmeb-82	76	38	the	the	DET
ajbmeb-82	76	39	practices	practice	NOUN
ajbmeb-82	76	40	and	and	CCONJ
ajbmeb-82	76	41	violations	violation	NOUN
ajbmeb-82	76	42	that	that	PRON
ajbmeb-82	76	43	occur	occur	VERB
ajbmeb-82	76	44	in	in	ADP
ajbmeb-82	76	45	the	the	DET
ajbmeb-82	76	46	financial	financial	ADJ
ajbmeb-82	76	47	statements	statement	NOUN
ajbmeb-82	76	48	,	,	PUNCT
ajbmeb-82	76	49	leads	lead	VERB
ajbmeb-82	76	50	to	to	ADP
ajbmeb-82	76	51	increased	increase	VERB
ajbmeb-82	76	52	reliability	reliability	NOUN
ajbmeb-82	76	53	of	of	ADP
ajbmeb-82	76	54	the	the	DET
ajbmeb-82	76	55	data	datum	NOUN
ajbmeb-82	76	56	and	and	CCONJ
ajbmeb-82	76	57	information	information	NOUN
ajbmeb-82	76	58	provided	provide	VERB
ajbmeb-82	76	59	by	by	ADP
ajbmeb-82	76	60	this	this	DET
ajbmeb-82	76	61	installations	installation	NOUN
ajbmeb-82	76	62	on	on	ADP
ajbmeb-82	76	63	the	the	DET
ajbmeb-82	76	64	one	one	NUM
ajbmeb-82	76	65	hand	hand	NOUN
ajbmeb-82	76	66	,	,	PUNCT
ajbmeb-82	76	67	and	and	CCONJ
ajbmeb-82	76	68	on	on	ADP
ajbmeb-82	76	69	the	the	DET
ajbmeb-82	76	70	other	other	ADJ
ajbmeb-82	76	71	hand	hand	NOUN
ajbmeb-82	76	72	,	,	PUNCT
ajbmeb-82	76	73	it	it	PRON
ajbmeb-82	76	74	drew	draw	VERB
ajbmeb-82	76	75	the	the	DET
ajbmeb-82	76	76	administration	administration	NOUN
ajbmeb-82	76	77	's	's	PART
ajbmeb-82	76	78	attention	attention	NOUN
ajbmeb-82	76	79	to	to	ADP
ajbmeb-82	76	80	the	the	DET
ajbmeb-82	76	81	defect	defect	NOUN
ajbmeb-82	76	82	points	point	NOUN
ajbmeb-82	76	83	that	that	PRON
ajbmeb-82	76	84	accompanies	accompany	VERB
ajbmeb-82	76	85	the	the	DET
ajbmeb-82	76	86	operations	operation	NOUN
ajbmeb-82	76	87	in	in	ADP
ajbmeb-82	76	88	a	a	DET
ajbmeb-82	76	89	way	way	NOUN
ajbmeb-82	76	90	that	that	PRON
ajbmeb-82	76	91	can	can	AUX
ajbmeb-82	76	92	management	management	NOUN
ajbmeb-82	76	93	is	be	AUX
ajbmeb-82	76	94	to	to	PART
ajbmeb-82	76	95	classify	classify	VERB
ajbmeb-82	76	96	activities	activity	NOUN
ajbmeb-82	76	97	that	that	PRON
ajbmeb-82	76	98	consume	consume	VERB
ajbmeb-82	76	99	resources	resource	NOUN
ajbmeb-82	76	100	that	that	PRON
ajbmeb-82	76	101	do	do	AUX
ajbmeb-82	76	102	not	not	PART
ajbmeb-82	76	103	add	add	VERB
ajbmeb-82	76	104	value	value	NOUN
ajbmeb-82	76	105	and	and	CCONJ
ajbmeb-82	76	106	direct	direct	VERB
ajbmeb-82	76	107	their	their	PRON
ajbmeb-82	76	108	attention	attention	NOUN
ajbmeb-82	76	109	to	to	ADP
ajbmeb-82	76	110	activities	activity	NOUN
ajbmeb-82	76	111	that	that	PRON
ajbmeb-82	76	112	add	add	VERB
ajbmeb-82	76	113	value	value	NOUN
ajbmeb-82	76	114	.	.	PUNCT
ajbmeb-82	77	1	in	in	ADP
ajbmeb-82	77	2	addition	addition	NOUN
ajbmeb-82	77	3	to	to	ADP
ajbmeb-82	77	4	shortening	shorten	VERB
ajbmeb-82	77	5	the	the	DET
ajbmeb-82	77	6	time	time	NOUN
ajbmeb-82	77	7	and	and	CCONJ
ajbmeb-82	77	8	effort	effort	NOUN
ajbmeb-82	77	9	made	make	VERB
ajbmeb-82	77	10	because	because	SCONJ
ajbmeb-82	77	11	the	the	DET
ajbmeb-82	77	12	process	process	NOUN
ajbmeb-82	77	13	is	be	AUX
ajbmeb-82	77	14	the	the	DET
ajbmeb-82	77	15	list	list	NOUN
ajbmeb-82	77	16	of	of	ADP
ajbmeb-82	77	17	smart	smart	ADJ
ajbmeb-82	77	18	applications	application	NOUN
ajbmeb-82	77	19	that	that	PRON
ajbmeb-82	77	20	contain	contain	VERB
ajbmeb-82	77	21	many	many	ADJ
ajbmeb-82	77	22	advantages	advantage	NOUN
ajbmeb-82	77	23	,	,	PUNCT
ajbmeb-82	77	24	the	the	DET
ajbmeb-82	77	25	most	most	ADV
ajbmeb-82	77	26	important	important	ADJ
ajbmeb-82	77	27	of	of	ADP
ajbmeb-82	77	28	which	which	PRON
ajbmeb-82	77	29	are	be	AUX
ajbmeb-82	77	30	:	:	PUNCT
ajbmeb-82	77	31	(	(	PUNCT
ajbmeb-82	77	32	alamy	alamy	NOUN
ajbmeb-82	77	33	,	,	PUNCT
ajbmeb-82	77	34	p5	p5	ADJ
ajbmeb-82	77	35	:	:	PUNCT
ajbmeb-82	77	36	2020	2020	NUM
ajbmeb-82	77	37	)	)	PUNCT
ajbmeb-82	77	38	american	american	ADJ
ajbmeb-82	77	39	journal	journal	PROPN
ajbmeb-82	77	40	of	of	ADP
ajbmeb-82	77	41	business	business	NOUN
ajbmeb-82	77	42	management	management	NOUN
ajbmeb-82	77	43	,	,	PUNCT
ajbmeb-82	77	44	economics	economic	NOUN
ajbmeb-82	77	45	and	and	CCONJ
ajbmeb-82	77	46	banking	banking	NOUN
ajbmeb-82	77	47	volume	volume	NOUN
ajbmeb-82	77	48	4	4	NUM
ajbmeb-82	77	49	,	,	PUNCT
ajbmeb-82	77	50	sep	sep	PROPN
ajbmeb-82	77	51	.	.	PROPN
ajbmeb-82	77	52	,	,	PUNCT
ajbmeb-82	77	53	2022	2022	NUM
ajbmeb-82	77	54	p	p	NOUN
ajbmeb-82	77	55	a	a	PRON
ajbmeb-82	77	56	g	g	NOUN
ajbmeb-82	77	57	e	e	NOUN
ajbmeb-82	77	58	|	|	ADV
ajbmeb-82	77	59	49	49	NUM
ajbmeb-82	77	60	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-82	77	61	it	it	PRON
ajbmeb-82	77	62	depends	depend	VERB
ajbmeb-82	77	63	on	on	ADP
ajbmeb-82	77	64	mathematical	mathematical	ADJ
ajbmeb-82	77	65	foundations	foundation	NOUN
ajbmeb-82	77	66	.	.	PUNCT
ajbmeb-82	78	1	tradition	tradition	NOUN
ajbmeb-82	78	2	of	of	ADP
ajbmeb-82	78	3	the	the	DET
ajbmeb-82	78	4	human	human	ADJ
ajbmeb-82	78	5	mind	mind	NOUN
ajbmeb-82	78	6	.	.	PUNCT
ajbmeb-82	79	1	the	the	DET
ajbmeb-82	79	2	ability	ability	NOUN
ajbmeb-82	79	3	to	to	PART
ajbmeb-82	79	4	accept	accept	VERB
ajbmeb-82	79	5	a	a	DET
ajbmeb-82	79	6	large	large	ADJ
ajbmeb-82	79	7	number	number	NOUN
ajbmeb-82	79	8	of	of	ADP
ajbmeb-82	79	9	data	datum	NOUN
ajbmeb-82	79	10	.	.	PUNCT
ajbmeb-82	80	1	storing	store	VERB
ajbmeb-82	80	2	knowledge	knowledge	NOUN
ajbmeb-82	80	3	through	through	ADP
ajbmeb-82	80	4	operations	operation	NOUN
ajbmeb-82	80	5	.	.	PUNCT
ajbmeb-82	81	1	high	high	ADJ
ajbmeb-82	81	2	speed	speed	NOUN
ajbmeb-82	81	3	in	in	ADP
ajbmeb-82	81	4	dealing	deal	VERB
ajbmeb-82	81	5	with	with	ADP
ajbmeb-82	81	6	data	datum	NOUN
ajbmeb-82	81	7	.	.	PUNCT
ajbmeb-82	82	1	flexibility	flexibility	NOUN
ajbmeb-82	82	2	to	to	PART
ajbmeb-82	82	3	operate	operate	VERB
ajbmeb-82	82	4	.	.	PUNCT
ajbmeb-82	83	1	continuity	continuity	NOUN
ajbmeb-82	83	2	at	at	ADP
ajbmeb-82	83	3	work	work	NOUN
ajbmeb-82	83	4	.	.	PUNCT
ajbmeb-82	84	1	(	(	PUNCT
ajbmeb-82	84	2	al	al	PROPN
ajbmeb-82	84	3	-	-	PUNCT
ajbmeb-82	84	4	otaibi	otaibi	NOUN
ajbmeb-82	84	5	.	.	PUNCT
ajbmeb-82	85	1	p13	p13	PROPN
ajbmeb-82	85	2	:	:	PUNCT
ajbmeb-82	85	3	2003	2003	NUM
ajbmeb-82	85	4	)	)	PUNCT
ajbmeb-82	85	5	the	the	DET
ajbmeb-82	85	6	researcher	researcher	NOUN
ajbmeb-82	85	7	believes	believe	VERB
ajbmeb-82	85	8	that	that	SCONJ
ajbmeb-82	85	9	he	he	PRON
ajbmeb-82	85	10	mainly	mainly	ADV
ajbmeb-82	85	11	eliminates	eliminate	VERB
ajbmeb-82	85	12	the	the	DET
ajbmeb-82	85	13	loss	loss	NOUN
ajbmeb-82	85	14	in	in	ADP
ajbmeb-82	85	15	time	time	NOUN
ajbmeb-82	85	16	and	and	CCONJ
ajbmeb-82	85	17	effort	effort	NOUN
ajbmeb-82	85	18	and	and	CCONJ
ajbmeb-82	85	19	helps	help	VERB
ajbmeb-82	85	20	to	to	PART
ajbmeb-82	85	21	build	build	VERB
ajbmeb-82	85	22	a	a	DET
ajbmeb-82	85	23	system	system	NOUN
ajbmeb-82	85	24	to	to	PART
ajbmeb-82	85	25	monitor	monitor	VERB
ajbmeb-82	85	26	the	the	DET
ajbmeb-82	85	27	costs	cost	NOUN
ajbmeb-82	85	28	of	of	ADP
ajbmeb-82	85	29	facilities	facility	NOUN
ajbmeb-82	85	30	and	and	CCONJ
ajbmeb-82	85	31	subject	subject	VERB
ajbmeb-82	85	32	them	they	PRON
ajbmeb-82	85	33	to	to	PART
ajbmeb-82	85	34	adherence	adherence	VERB
ajbmeb-82	85	35	to	to	ADP
ajbmeb-82	85	36	the	the	DET
ajbmeb-82	85	37	rules	rule	NOUN
ajbmeb-82	85	38	,	,	PUNCT
ajbmeb-82	85	39	standards	standard	NOUN
ajbmeb-82	85	40	,	,	PUNCT
ajbmeb-82	85	41	policies	policy	NOUN
ajbmeb-82	85	42	and	and	CCONJ
ajbmeb-82	85	43	procedures	procedure	NOUN
ajbmeb-82	85	44	and	and	CCONJ
ajbmeb-82	85	45	not	not	PART
ajbmeb-82	85	46	to	to	PART
ajbmeb-82	85	47	exceed	exceed	VERB
ajbmeb-82	85	48	them	they	PRON
ajbmeb-82	85	49	,	,	PUNCT
ajbmeb-82	85	50	as	as	ADV
ajbmeb-82	85	51	well	well	ADV
ajbmeb-82	85	52	as	as	ADP
ajbmeb-82	85	53	the	the	DET
ajbmeb-82	85	54	information	information	NOUN
ajbmeb-82	85	55	it	it	PRON
ajbmeb-82	85	56	provides	provide	VERB
ajbmeb-82	85	57	on	on	ADP
ajbmeb-82	85	58	unemployed	unemployed	ADJ
ajbmeb-82	85	59	energy	energy	NOUN
ajbmeb-82	85	60	and	and	CCONJ
ajbmeb-82	85	61	thus	thus	ADV
ajbmeb-82	85	62	not	not	PART
ajbmeb-82	85	63	to	to	PART
ajbmeb-82	85	64	download	download	VERB
ajbmeb-82	85	65	the	the	DET
ajbmeb-82	85	66	product	product	NOUN
ajbmeb-82	85	67	unit	unit	NOUN
ajbmeb-82	85	68	at	at	ADP
ajbmeb-82	85	69	this	this	DET
ajbmeb-82	85	70	cost	cost	NOUN
ajbmeb-82	85	71	,	,	PUNCT
ajbmeb-82	85	72	which	which	PRON
ajbmeb-82	85	73	leads	lead	VERB
ajbmeb-82	85	74	to	to	ADP
ajbmeb-82	85	75	a	a	DET
ajbmeb-82	85	76	reduction	reduction	NOUN
ajbmeb-82	85	77	in	in	ADP
ajbmeb-82	85	78	the	the	DET
ajbmeb-82	85	79	cost	cost	NOUN
ajbmeb-82	85	80	of	of	ADP
ajbmeb-82	85	81	the	the	DET
ajbmeb-82	85	82	product	product	NOUN
ajbmeb-82	85	83	.	.	PUNCT
ajbmeb-82	86	1	as	as	ADP
ajbmeb-82	86	2	for	for	ADP
ajbmeb-82	86	3	the	the	DET
ajbmeb-82	86	4	graceful	graceful	ADJ
ajbmeb-82	86	5	accounting	accounting	NOUN
ajbmeb-82	86	6	that	that	PRON
ajbmeb-82	86	7	reduces	reduce	VERB
ajbmeb-82	86	8	the	the	DET
ajbmeb-82	86	9	need	need	NOUN
ajbmeb-82	86	10	for	for	ADP
ajbmeb-82	86	11	reports	report	NOUN
ajbmeb-82	86	12	and	and	CCONJ
ajbmeb-82	86	13	measures	measure	NOUN
ajbmeb-82	86	14	of	of	ADP
ajbmeb-82	86	15	analysis	analysis	NOUN
ajbmeb-82	86	16	of	of	ADP
ajbmeb-82	86	17	small	small	ADJ
ajbmeb-82	86	18	values	value	NOUN
ajbmeb-82	86	19	.	.	PUNCT
ajbmeb-82	87	1	this	this	PRON
ajbmeb-82	87	2	means	mean	VERB
ajbmeb-82	87	3	that	that	SCONJ
ajbmeb-82	87	4	graceful	graceful	ADJ
ajbmeb-82	87	5	accounting	accounting	NOUN
ajbmeb-82	87	6	aims	aim	VERB
ajbmeb-82	87	7	to	to	PART
ajbmeb-82	87	8	reduce	reduce	VERB
ajbmeb-82	87	9	waste	waste	NOUN
ajbmeb-82	87	10	and	and	CCONJ
ajbmeb-82	87	11	loss	loss	NOUN
ajbmeb-82	87	12	in	in	ADP
ajbmeb-82	87	13	resources	resource	NOUN
ajbmeb-82	87	14	and	and	CCONJ
ajbmeb-82	87	15	activities	activity	NOUN
ajbmeb-82	87	16	that	that	PRON
ajbmeb-82	87	17	do	do	AUX
ajbmeb-82	87	18	not	not	PART
ajbmeb-82	87	19	add	add	VERB
ajbmeb-82	87	20	value	value	NOUN
ajbmeb-82	87	21	to	to	ADP
ajbmeb-82	87	22	the	the	DET
ajbmeb-82	87	23	production	production	NOUN
ajbmeb-82	87	24	process	process	NOUN
ajbmeb-82	87	25	.	.	PUNCT
ajbmeb-82	88	1	in	in	ADP
ajbmeb-82	88	2	addition	addition	NOUN
ajbmeb-82	88	3	to	to	ADP
ajbmeb-82	88	4	the	the	DET
ajbmeb-82	88	5	many	many	ADJ
ajbmeb-82	88	6	positives	positive	NOUN
ajbmeb-82	88	7	provided	provide	VERB
ajbmeb-82	88	8	by	by	ADP
ajbmeb-82	88	9	graceful	graceful	ADJ
ajbmeb-82	88	10	accounting	accounting	NOUN
ajbmeb-82	88	11	such	such	ADJ
ajbmeb-82	88	12	as	as	ADP
ajbmeb-82	88	13	providing	provide	VERB
ajbmeb-82	88	14	larger	large	ADJ
ajbmeb-82	88	15	space	space	NOUN
ajbmeb-82	88	16	for	for	ADP
ajbmeb-82	88	17	work	work	NOUN
ajbmeb-82	88	18	,	,	PUNCT
ajbmeb-82	88	19	increasing	increase	VERB
ajbmeb-82	88	20	productivity	productivity	NOUN
ajbmeb-82	88	21	and	and	CCONJ
ajbmeb-82	88	22	raising	raise	VERB
ajbmeb-82	88	23	and	and	CCONJ
ajbmeb-82	88	24	improving	improve	VERB
ajbmeb-82	88	25	the	the	DET
ajbmeb-82	88	26	quality	quality	NOUN
ajbmeb-82	88	27	of	of	ADP
ajbmeb-82	88	28	the	the	DET
ajbmeb-82	88	29	product	product	NOUN
ajbmeb-82	88	30	,	,	PUNCT
ajbmeb-82	88	31	reducing	reduce	VERB
ajbmeb-82	88	32	the	the	DET
ajbmeb-82	88	33	time	time	NOUN
ajbmeb-82	88	34	for	for	ADP
ajbmeb-82	88	35	applying	apply	VERB
ajbmeb-82	88	36	for	for	ADP
ajbmeb-82	88	37	applications	application	NOUN
ajbmeb-82	88	38	,	,	PUNCT
ajbmeb-82	88	39	reducing	reduce	VERB
ajbmeb-82	88	40	the	the	DET
ajbmeb-82	88	41	damaged	damage	VERB
ajbmeb-82	88	42	in	in	ADP
ajbmeb-82	88	43	the	the	DET
ajbmeb-82	88	44	production	production	NOUN
ajbmeb-82	88	45	process	process	NOUN
ajbmeb-82	88	46	,	,	PUNCT
ajbmeb-82	88	47	efficient	efficient	ADJ
ajbmeb-82	88	48	use	use	NOUN
ajbmeb-82	88	49	of	of	ADP
ajbmeb-82	88	50	available	available	ADJ
ajbmeb-82	88	51	resources	resource	NOUN
ajbmeb-82	88	52	,	,	PUNCT
ajbmeb-82	88	53	reducing	reduce	VERB
ajbmeb-82	88	54	cost	cost	NOUN
ajbmeb-82	88	55	.	.	PUNCT
ajbmeb-82	89	1	it	it	PRON
ajbmeb-82	89	2	is	be	AUX
ajbmeb-82	89	3	clear	clear	ADJ
ajbmeb-82	89	4	that	that	SCONJ
ajbmeb-82	89	5	the	the	DET
ajbmeb-82	89	6	main	main	ADJ
ajbmeb-82	89	7	goal	goal	NOUN
ajbmeb-82	89	8	of	of	ADP
ajbmeb-82	89	9	graceful	graceful	ADJ
ajbmeb-82	89	10	accounting	accounting	NOUN
ajbmeb-82	89	11	is	be	AUX
ajbmeb-82	89	12	to	to	PART
ajbmeb-82	89	13	get	get	AUX
ajbmeb-82	89	14	rid	rid	VERB
ajbmeb-82	89	15	of	of	ADP
ajbmeb-82	89	16	losses	loss	NOUN
ajbmeb-82	89	17	or	or	CCONJ
ajbmeb-82	89	18	waste	waste	NOUN
ajbmeb-82	89	19	,	,	PUNCT
ajbmeb-82	89	20	which	which	PRON
ajbmeb-82	89	21	represents	represent	VERB
ajbmeb-82	89	22	the	the	DET
ajbmeb-82	89	23	best	good	ADJ
ajbmeb-82	89	24	method	method	NOUN
ajbmeb-82	89	25	for	for	ADP
ajbmeb-82	89	26	reducing	reduce	VERB
ajbmeb-82	89	27	costs	cost	NOUN
ajbmeb-82	89	28	(	(	PUNCT
ajbmeb-82	89	29	awad	awad	PROPN
ajbmeb-82	89	30	allah	allah	PROPN
ajbmeb-82	89	31	and	and	CCONJ
ajbmeb-82	89	32	friend	friend	NOUN
ajbmeb-82	89	33	,	,	PUNCT
ajbmeb-82	89	34	pp	pp	ADJ
ajbmeb-82	89	35	.	.	PUNCT
ajbmeb-82	89	36	111	111	NUM
ajbmeb-82	89	37	:	:	SYM
ajbmeb-82	89	38	2015	2015	NUM
ajbmeb-82	89	39	)	)	PUNCT
ajbmeb-82	89	40	.	.	PUNCT
ajbmeb-82	90	1	it	it	PRON
ajbmeb-82	90	2	is	be	AUX
ajbmeb-82	90	3	evident	evident	ADJ
ajbmeb-82	90	4	that	that	SCONJ
ajbmeb-82	90	5	the	the	DET
ajbmeb-82	90	6	integration	integration	NOUN
ajbmeb-82	90	7	of	of	ADP
ajbmeb-82	90	8	smart	smart	ADJ
ajbmeb-82	90	9	audit	audit	NOUN
ajbmeb-82	90	10	and	and	CCONJ
ajbmeb-82	90	11	graceful	graceful	ADJ
ajbmeb-82	90	12	accounting	accounting	NOUN
ajbmeb-82	90	13	and	and	CCONJ
ajbmeb-82	90	14	through	through	ADP
ajbmeb-82	90	15	the	the	DET
ajbmeb-82	90	16	accurate	accurate	ADJ
ajbmeb-82	90	17	and	and	CCONJ
ajbmeb-82	90	18	reliable	reliable	ADJ
ajbmeb-82	90	19	information	information	NOUN
ajbmeb-82	90	20	they	they	PRON
ajbmeb-82	90	21	provide	provide	VERB
ajbmeb-82	90	22	that	that	PRON
ajbmeb-82	90	23	helps	help	VERB
ajbmeb-82	90	24	the	the	DET
ajbmeb-82	90	25	administration	administration	NOUN
ajbmeb-82	90	26	to	to	PART
ajbmeb-82	90	27	distinguish	distinguish	VERB
ajbmeb-82	90	28	between	between	ADP
ajbmeb-82	90	29	activities	activity	NOUN
ajbmeb-82	90	30	that	that	PRON
ajbmeb-82	90	31	do	do	AUX
ajbmeb-82	90	32	not	not	PART
ajbmeb-82	90	33	add	add	VERB
ajbmeb-82	90	34	value	value	NOUN
ajbmeb-82	90	35	and	and	CCONJ
ajbmeb-82	90	36	disposal	disposal	NOUN
ajbmeb-82	90	37	,	,	PUNCT
ajbmeb-82	90	38	and	and	CCONJ
ajbmeb-82	90	39	the	the	DET
ajbmeb-82	90	40	activities	activity	NOUN
ajbmeb-82	90	41	that	that	PRON
ajbmeb-82	90	42	add	add	VERB
ajbmeb-82	90	43	value	value	NOUN
ajbmeb-82	90	44	and	and	CCONJ
ajbmeb-82	90	45	attention	attention	NOUN
ajbmeb-82	90	46	to	to	ADP
ajbmeb-82	90	47	them	they	PRON
ajbmeb-82	90	48	and	and	CCONJ
ajbmeb-82	90	49	conduct	conduct	VERB
ajbmeb-82	90	50	the	the	DET
ajbmeb-82	90	51	process	process	NOUN
ajbmeb-82	90	52	of	of	ADP
ajbmeb-82	90	53	continuous	continuous	ADJ
ajbmeb-82	90	54	improvement	improvement	NOUN
ajbmeb-82	90	55	on	on	ADP
ajbmeb-82	90	56	them	they	PRON
ajbmeb-82	90	57	,	,	PUNCT
ajbmeb-82	90	58	has	have	VERB
ajbmeb-82	90	59	a	a	DET
ajbmeb-82	90	60	positive	positive	ADJ
ajbmeb-82	90	61	impact	impact	NOUN
ajbmeb-82	90	62	on	on	ADP
ajbmeb-82	90	63	reducing	reduce	VERB
ajbmeb-82	90	64	the	the	DET
ajbmeb-82	90	65	cost	cost	NOUN
ajbmeb-82	90	66	of	of	ADP
ajbmeb-82	90	67	products	product	NOUN
ajbmeb-82	90	68	.	.	PUNCT
ajbmeb-82	91	1	the	the	DET
ajbmeb-82	91	2	following	follow	VERB
ajbmeb-82	91	3	form	form	NOUN
ajbmeb-82	91	4	shows	show	VERB
ajbmeb-82	91	5	the	the	DET
ajbmeb-82	91	6	integration	integration	NOUN
ajbmeb-82	91	7	framework	framework	NOUN
ajbmeb-82	91	8	between	between	ADP
ajbmeb-82	91	9	smart	smart	ADJ
ajbmeb-82	91	10	audit	audit	NOUN
ajbmeb-82	91	11	and	and	CCONJ
ajbmeb-82	91	12	graceful	graceful	ADJ
ajbmeb-82	91	13	accounting	accounting	NOUN
ajbmeb-82	91	14	and	and	CCONJ
ajbmeb-82	91	15	its	its	PRON
ajbmeb-82	91	16	impact	impact	NOUN
ajbmeb-82	91	17	on	on	ADP
ajbmeb-82	91	18	reducing	reduce	VERB
ajbmeb-82	91	19	the	the	DET
ajbmeb-82	91	20	cost	cost	NOUN
ajbmeb-82	91	21	of	of	ADP
ajbmeb-82	91	22	products	product	NOUN
ajbmeb-82	91	23	american	american	ADJ
ajbmeb-82	91	24	journal	journal	PROPN
ajbmeb-82	91	25	of	of	ADP
ajbmeb-82	91	26	business	business	NOUN
ajbmeb-82	91	27	management	management	NOUN
ajbmeb-82	91	28	,	,	PUNCT
ajbmeb-82	91	29	economics	economic	NOUN
ajbmeb-82	91	30	and	and	CCONJ
ajbmeb-82	91	31	banking	banking	NOUN
ajbmeb-82	91	32	volume	volume	NOUN
ajbmeb-82	91	33	4	4	NUM
ajbmeb-82	91	34	,	,	PUNCT
ajbmeb-82	91	35	sep	sep	PROPN
ajbmeb-82	91	36	.	.	PROPN
ajbmeb-82	91	37	,	,	PUNCT
ajbmeb-82	91	38	2022	2022	NUM
ajbmeb-82	91	39	p	p	NOUN
ajbmeb-82	91	40	a	a	DET
ajbmeb-82	91	41	g	g	NOUN
ajbmeb-82	91	42	e	e	NOUN
ajbmeb-82	91	43	|	|	ADV
ajbmeb-82	91	44	50	50	NUM
ajbmeb-82	91	45	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-82	91	46	7field	7field	NUM
ajbmeb-82	91	47	study	study	NOUN
ajbmeb-82	91	48	figure	figure	NOUN
ajbmeb-82	91	49	no	no	INTJ
ajbmeb-82	91	50	.	.	PUNCT
ajbmeb-82	92	1	(	(	PUNCT
ajbmeb-82	92	2	1	1	X
ajbmeb-82	92	3	)	)	PUNCT
ajbmeb-82	92	4	the	the	DET
ajbmeb-82	92	5	integration	integration	NOUN
ajbmeb-82	92	6	framework	framework	NOUN
ajbmeb-82	92	7	between	between	ADP
ajbmeb-82	92	8	smart	smart	ADJ
ajbmeb-82	92	9	audit	audit	NOUN
ajbmeb-82	92	10	and	and	CCONJ
ajbmeb-82	92	11	graceful	graceful	ADJ
ajbmeb-82	92	12	accounting	accounting	NOUN
ajbmeb-82	92	13	of	of	ADP
ajbmeb-82	92	14	an	an	DET
ajbmeb-82	92	15	entrance	entrance	NOUN
ajbmeb-82	92	16	to	to	PART
ajbmeb-82	92	17	reduce	reduce	VERB
ajbmeb-82	92	18	cost	cost	NOUN
ajbmeb-82	92	19	source	source	NOUN
ajbmeb-82	92	20	:	:	PUNCT
ajbmeb-82	92	21	prepared	prepare	VERB
ajbmeb-82	92	22	by	by	ADP
ajbmeb-82	92	23	the	the	DET
ajbmeb-82	92	24	researcher	researcher	NOUN
ajbmeb-82	92	25	american	american	PROPN
ajbmeb-82	92	26	journal	journal	PROPN
ajbmeb-82	92	27	of	of	ADP
ajbmeb-82	92	28	business	business	NOUN
ajbmeb-82	92	29	management	management	NOUN
ajbmeb-82	92	30	,	,	PUNCT
ajbmeb-82	92	31	economics	economic	NOUN
ajbmeb-82	92	32	and	and	CCONJ
ajbmeb-82	92	33	banking	banking	NOUN
ajbmeb-82	92	34	volume	volume	NOUN
ajbmeb-82	92	35	4	4	NUM
ajbmeb-82	92	36	,	,	PUNCT
ajbmeb-82	92	37	sep	sep	PROPN
ajbmeb-82	92	38	.	.	PROPN
ajbmeb-82	92	39	,	,	PUNCT
ajbmeb-82	92	40	2022	2022	NUM
ajbmeb-82	93	1	p	p	NOUN
ajbmeb-82	93	2	a	a	DET
ajbmeb-82	93	3	g	g	NOUN
ajbmeb-82	93	4	e	e	NOUN
ajbmeb-82	93	5	|	|	NOUN
ajbmeb-82	93	6	51	51	NUM
ajbmeb-82	93	7	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-82	93	8	the	the	DET
ajbmeb-82	93	9	researcher	researcher	NOUN
ajbmeb-82	93	10	relied	rely	VERB
ajbmeb-82	93	11	on	on	ADP
ajbmeb-82	93	12	the	the	DET
ajbmeb-82	93	13	survey	survey	NOUN
ajbmeb-82	93	14	list	list	NOUN
ajbmeb-82	93	15	as	as	ADP
ajbmeb-82	93	16	a	a	DET
ajbmeb-82	93	17	way	way	NOUN
ajbmeb-82	93	18	to	to	PART
ajbmeb-82	93	19	collect	collect	VERB
ajbmeb-82	93	20	the	the	DET
ajbmeb-82	93	21	data	datum	NOUN
ajbmeb-82	93	22	needed	need	VERB
ajbmeb-82	93	23	to	to	PART
ajbmeb-82	93	24	achieve	achieve	VERB
ajbmeb-82	93	25	research	research	NOUN
ajbmeb-82	93	26	goals	goal	NOUN
ajbmeb-82	93	27	.	.	PUNCT
ajbmeb-82	94	1	where	where	SCONJ
ajbmeb-82	94	2	the	the	DET
ajbmeb-82	94	3	investigation	investigation	NOUN
ajbmeb-82	94	4	form	form	NOUN
ajbmeb-82	94	5	is	be	AUX
ajbmeb-82	94	6	designed	design	VERB
ajbmeb-82	94	7	on	on	ADP
ajbmeb-82	94	8	the	the	DET
ajbmeb-82	94	9	basis	basis	NOUN
ajbmeb-82	94	10	of	of	ADP
ajbmeb-82	94	11	the	the	DET
ajbmeb-82	94	12	five	five	NUM
ajbmeb-82	94	13	-year	-year	NOUN
ajbmeb-82	94	14	likert	likert	ADJ
ajbmeb-82	94	15	scale	scale	NOUN
ajbmeb-82	94	16	in	in	ADP
ajbmeb-82	94	17	order	order	NOUN
ajbmeb-82	94	18	to	to	PART
ajbmeb-82	94	19	determine	determine	VERB
ajbmeb-82	94	20	the	the	DET
ajbmeb-82	94	21	answers	answer	NOUN
ajbmeb-82	94	22	of	of	ADP
ajbmeb-82	94	23	the	the	DET
ajbmeb-82	94	24	research	research	NOUN
ajbmeb-82	94	25	sample	sample	NOUN
ajbmeb-82	94	26	personnel	personnel	NOUN
ajbmeb-82	94	27	,	,	PUNCT
ajbmeb-82	94	28	and	and	CCONJ
ajbmeb-82	94	29	the	the	DET
ajbmeb-82	94	30	following	follow	VERB
ajbmeb-82	94	31	weights	weight	NOUN
ajbmeb-82	94	32	are	be	AUX
ajbmeb-82	94	33	given	give	VERB
ajbmeb-82	94	34	to	to	ADP
ajbmeb-82	94	35	the	the	DET
ajbmeb-82	94	36	paragraphs	paragraph	NOUN
ajbmeb-82	94	37	:	:	PUNCT
ajbmeb-82	94	38	strongly	strongly	ADV
ajbmeb-82	94	39	agree	agree	VERB
ajbmeb-82	94	40	agree	agree	ADJ
ajbmeb-82	94	41	neutral	neutral	ADJ
ajbmeb-82	94	42	not	not	PART
ajbmeb-82	94	43	agree	agree	VERB
ajbmeb-82	94	44	strongly	strongly	ADV
ajbmeb-82	94	45	disagree	disagree	VERB
ajbmeb-82	94	46	5	5	NUM
ajbmeb-82	94	47	4	4	NUM
ajbmeb-82	94	48	3	3	NUM
ajbmeb-82	94	49	2	2	NUM
ajbmeb-82	94	50	1	1	NUM
ajbmeb-82	94	51	7	7	NUM
ajbmeb-82	94	52	-	-	SYM
ajbmeb-82	94	53	1research	1research	NUM
ajbmeb-82	94	54	sample	sample	NOUN
ajbmeb-82	94	55	:	:	PUNCT
ajbmeb-82	94	56	the	the	DET
ajbmeb-82	94	57	research	research	NOUN
ajbmeb-82	94	58	sample	sample	NOUN
ajbmeb-82	94	59	was	be	AUX
ajbmeb-82	94	60	chosen	choose	VERB
ajbmeb-82	94	61	,	,	PUNCT
ajbmeb-82	94	62	which	which	PRON
ajbmeb-82	94	63	will	will	AUX
ajbmeb-82	94	64	be	be	AUX
ajbmeb-82	94	65	directed	direct	VERB
ajbmeb-82	94	66	to	to	ADP
ajbmeb-82	94	67	the	the	DET
ajbmeb-82	94	68	investigation	investigation	NOUN
ajbmeb-82	94	69	form	form	NOUN
ajbmeb-82	94	70	from	from	ADP
ajbmeb-82	94	71	a	a	DET
ajbmeb-82	94	72	group	group	NOUN
ajbmeb-82	94	73	of	of	ADP
ajbmeb-82	94	74	academics	academic	NOUN
ajbmeb-82	94	75	in	in	ADP
ajbmeb-82	94	76	universities	university	NOUN
ajbmeb-82	94	77	,	,	PUNCT
ajbmeb-82	94	78	specialization	specialization	NOUN
ajbmeb-82	94	79	of	of	ADP
ajbmeb-82	94	80	accounting	accounting	NOUN
ajbmeb-82	94	81	,	,	PUNCT
ajbmeb-82	94	82	financial	financial	ADJ
ajbmeb-82	94	83	managers	manager	NOUN
ajbmeb-82	94	84	and	and	CCONJ
ajbmeb-82	94	85	accountants	accountant	NOUN
ajbmeb-82	94	86	in	in	ADP
ajbmeb-82	94	87	a	a	DET
ajbmeb-82	94	88	group	group	NOUN
ajbmeb-82	94	89	of	of	ADP
ajbmeb-82	94	90	industrial	industrial	ADJ
ajbmeb-82	94	91	facilities	facility	NOUN
ajbmeb-82	94	92	,	,	PUNCT
ajbmeb-82	94	93	cost	cost	NOUN
ajbmeb-82	94	94	accountants	accountant	NOUN
ajbmeb-82	94	95	and	and	CCONJ
ajbmeb-82	94	96	engineers	engineer	NOUN
ajbmeb-82	94	97	in	in	ADP
ajbmeb-82	94	98	those	those	DET
ajbmeb-82	94	99	facilities	facility	NOUN
ajbmeb-82	94	100	.	.	PUNCT
ajbmeb-82	95	1	where	where	SCONJ
ajbmeb-82	95	2	(	(	PUNCT
ajbmeb-82	95	3	90	90	NUM
ajbmeb-82	95	4	)	)	PUNCT
ajbmeb-82	95	5	investigations	investigation	NOUN
ajbmeb-82	95	6	were	be	AUX
ajbmeb-82	95	7	distributed	distribute	VERB
ajbmeb-82	95	8	(	(	PUNCT
ajbmeb-82	95	9	20	20	NUM
ajbmeb-82	95	10	%	%	NOUN
ajbmeb-82	95	11	academics	academic	NOUN
ajbmeb-82	95	12	and	and	CCONJ
ajbmeb-82	95	13	another	another	DET
ajbmeb-82	95	14	80	80	NUM
ajbmeb-82	95	15	%	%	NOUN
ajbmeb-82	95	16	)	)	PUNCT
ajbmeb-82	95	17	,	,	PUNCT
ajbmeb-82	95	18	(	(	PUNCT
ajbmeb-82	95	19	81	81	NUM
ajbmeb-82	95	20	)	)	PUNCT
ajbmeb-82	95	21	survey	survey	NOUN
ajbmeb-82	95	22	lists	list	NOUN
ajbmeb-82	95	23	were	be	AUX
ajbmeb-82	95	24	received	receive	VERB
ajbmeb-82	95	25	.	.	PUNCT
ajbmeb-82	96	1	the	the	DET
ajbmeb-82	96	2	number	number	NOUN
ajbmeb-82	96	3	of	of	ADP
ajbmeb-82	96	4	correct	correct	ADJ
ajbmeb-82	96	5	survey	survey	NOUN
ajbmeb-82	96	6	lists	list	NOUN
ajbmeb-82	96	7	reached	reach	VERB
ajbmeb-82	96	8	(	(	PUNCT
ajbmeb-82	96	9	76	76	NUM
ajbmeb-82	96	10	)	)	PUNCT
ajbmeb-82	96	11	lists	list	NOUN
ajbmeb-82	96	12	,	,	PUNCT
ajbmeb-82	96	13	and	and	CCONJ
ajbmeb-82	96	14	(	(	PUNCT
ajbmeb-82	96	15	5	5	X
ajbmeb-82	96	16	)	)	PUNCT
ajbmeb-82	96	17	lists	list	NOUN
ajbmeb-82	96	18	were	be	AUX
ajbmeb-82	96	19	excluded	exclude	VERB
ajbmeb-82	96	20	for	for	ADP
ajbmeb-82	96	21	their	their	PRON
ajbmeb-82	96	22	lack	lack	NOUN
ajbmeb-82	96	23	of	of	ADP
ajbmeb-82	96	24	suitability	suitability	NOUN
ajbmeb-82	96	25	.	.	PUNCT
ajbmeb-82	97	1	7	7	X
ajbmeb-82	97	2	-	-	PUNCT
ajbmeb-82	97	3	2test	2test	NUM
ajbmeb-82	97	4	the	the	DET
ajbmeb-82	97	5	reliability	reliability	NOUN
ajbmeb-82	97	6	and	and	CCONJ
ajbmeb-82	97	7	validity	validity	NOUN
ajbmeb-82	97	8	of	of	ADP
ajbmeb-82	97	9	the	the	DET
ajbmeb-82	97	10	survey	survey	NOUN
ajbmeb-82	97	11	list	list	NOUN
ajbmeb-82	97	12	:	:	PUNCT
ajbmeb-82	97	13	statistical	statistical	ADJ
ajbmeb-82	97	14	package	package	NOUN
ajbmeb-82	97	15	for	for	ADP
ajbmeb-82	97	16	social	social	ADJ
ajbmeb-82	97	17	scienes	sciene	NOUN
ajbmeb-82	97	18	was	be	AUX
ajbmeb-82	97	19	used	use	VERB
ajbmeb-82	97	20	to	to	PART
ajbmeb-82	97	21	perform	perform	VERB
ajbmeb-82	97	22	the	the	DET
ajbmeb-82	97	23	statistical	statistical	ADJ
ajbmeb-82	97	24	analysis	analysis	NOUN
ajbmeb-82	97	25	package	package	NOUN
ajbmeb-82	97	26	(	(	PUNCT
ajbmeb-82	97	27	spss	spss	PROPN
ajbmeb-82	97	28	)	)	PUNCT
ajbmeb-82	97	29	to	to	PART
ajbmeb-82	97	30	apply	apply	VERB
ajbmeb-82	97	31	the	the	DET
ajbmeb-82	97	32	cronbachs	cronbach	NOUN
ajbmeb-82	97	33	alpha	alpha	NOUN
ajbmeb-82	97	34	test	test	NOUN
ajbmeb-82	97	35	on	on	ADP
ajbmeb-82	97	36	the	the	DET
ajbmeb-82	97	37	survey	survey	NOUN
ajbmeb-82	97	38	list	list	NOUN
ajbmeb-82	97	39	to	to	PART
ajbmeb-82	97	40	show	show	VERB
ajbmeb-82	97	41	the	the	DET
ajbmeb-82	97	42	homogeneity	homogeneity	NOUN
ajbmeb-82	97	43	of	of	ADP
ajbmeb-82	97	44	the	the	DET
ajbmeb-82	97	45	variable	variable	ADJ
ajbmeb-82	97	46	items	item	NOUN
ajbmeb-82	97	47	used	use	VERB
ajbmeb-82	97	48	in	in	ADP
ajbmeb-82	97	49	the	the	DET
ajbmeb-82	97	50	measurement	measurement	NOUN
ajbmeb-82	97	51	.	.	PUNCT
ajbmeb-82	98	1	where	where	SCONJ
ajbmeb-82	98	2	it	it	PRON
ajbmeb-82	98	3	was	be	AUX
ajbmeb-82	98	4	found	find	VERB
ajbmeb-82	98	5	that	that	SCONJ
ajbmeb-82	98	6	the	the	DET
ajbmeb-82	98	7	reliability	reliability	NOUN
ajbmeb-82	98	8	coefficient	coefficient	NOUN
ajbmeb-82	98	9	is	be	AUX
ajbmeb-82	98	10	(	(	PUNCT
ajbmeb-82	98	11	0.878	0.878	NUM
ajbmeb-82	98	12	)	)	PUNCT
ajbmeb-82	98	13	and	and	CCONJ
ajbmeb-82	98	14	the	the	DET
ajbmeb-82	98	15	content	content	NOUN
ajbmeb-82	98	16	validity	validity	NOUN
ajbmeb-82	98	17	is	be	AUX
ajbmeb-82	98	18	(	(	PUNCT
ajbmeb-82	98	19	0.915	0.915	NUM
ajbmeb-82	98	20	)	)	PUNCT
ajbmeb-82	98	21	,	,	PUNCT
ajbmeb-82	98	22	which	which	PRON
ajbmeb-82	98	23	indicates	indicate	VERB
ajbmeb-82	98	24	that	that	SCONJ
ajbmeb-82	98	25	the	the	DET
ajbmeb-82	98	26	internal	internal	ADJ
ajbmeb-82	98	27	consistency	consistency	NOUN
ajbmeb-82	98	28	of	of	ADP
ajbmeb-82	98	29	the	the	DET
ajbmeb-82	98	30	phrases	phrase	NOUN
ajbmeb-82	98	31	used	use	VERB
ajbmeb-82	98	32	in	in	ADP
ajbmeb-82	98	33	the	the	DET
ajbmeb-82	98	34	research	research	NOUN
ajbmeb-82	98	35	is	be	AUX
ajbmeb-82	98	36	strong	strong	ADJ
ajbmeb-82	98	37	and	and	CCONJ
ajbmeb-82	98	38	highly	highly	ADV
ajbmeb-82	98	39	acceptable	acceptable	ADJ
ajbmeb-82	98	40	.	.	PUNCT
ajbmeb-82	99	1	7	7	X
ajbmeb-82	99	2	-	-	PUNCT
ajbmeb-82	99	3	3testing	3testing	NUM
ajbmeb-82	99	4	the	the	DET
ajbmeb-82	99	5	first	first	ADJ
ajbmeb-82	99	6	hypothesis	hypothesis	NOUN
ajbmeb-82	99	7	,	,	PUNCT
ajbmeb-82	99	8	which	which	PRON
ajbmeb-82	99	9	states	state	VERB
ajbmeb-82	99	10	that	that	SCONJ
ajbmeb-82	99	11	“	"	PUNCT
ajbmeb-82	99	12	the	the	DET
ajbmeb-82	99	13	facility	facility	NOUN
ajbmeb-82	99	14	’s	’s	PART
ajbmeb-82	99	15	application	application	NOUN
ajbmeb-82	99	16	of	of	ADP
ajbmeb-82	99	17	smart	smart	ADJ
ajbmeb-82	99	18	audit	audit	NOUN
ajbmeb-82	99	19	tools	tool	NOUN
ajbmeb-82	99	20	leads	lead	VERB
ajbmeb-82	99	21	to	to	ADP
ajbmeb-82	99	22	activating	activate	VERB
ajbmeb-82	99	23	lean	lean	ADJ
ajbmeb-82	99	24	accounting	accounting	NOUN
ajbmeb-82	99	25	to	to	PART
ajbmeb-82	99	26	provide	provide	VERB
ajbmeb-82	99	27	realistic	realistic	ADJ
ajbmeb-82	99	28	and	and	CCONJ
ajbmeb-82	99	29	clear	clear	ADJ
ajbmeb-82	99	30	information	information	NOUN
ajbmeb-82	99	31	to	to	ADP
ajbmeb-82	99	32	the	the	DET
ajbmeb-82	99	33	management	management	NOUN
ajbmeb-82	99	34	of	of	ADP
ajbmeb-82	99	35	the	the	DET
ajbmeb-82	99	36	facility	facility	NOUN
ajbmeb-82	99	37	about	about	ADP
ajbmeb-82	99	38	the	the	DET
ajbmeb-82	99	39	costs	cost	NOUN
ajbmeb-82	99	40	of	of	ADP
ajbmeb-82	99	41	its	its	PRON
ajbmeb-82	99	42	products	product	NOUN
ajbmeb-82	99	43	and	and	CCONJ
ajbmeb-82	99	44	how	how	SCONJ
ajbmeb-82	99	45	they	they	PRON
ajbmeb-82	99	46	relate	relate	VERB
ajbmeb-82	99	47	to	to	ADP
ajbmeb-82	99	48	how	how	SCONJ
ajbmeb-82	99	49	its	its	PRON
ajbmeb-82	99	50	resources	resource	NOUN
ajbmeb-82	99	51	are	be	AUX
ajbmeb-82	99	52	consumed	consume	VERB
ajbmeb-82	99	53	.	.	PUNCT
ajbmeb-82	99	54	”	"	PUNCT
ajbmeb-82	99	55	table	table	NOUN
ajbmeb-82	99	56	no	no	INTJ
ajbmeb-82	99	57	.	.	PUNCT
ajbmeb-82	100	1	(	(	PUNCT
ajbmeb-82	100	2	1	1	X
ajbmeb-82	100	3	)	)	PUNCT
ajbmeb-82	100	4	shows	show	VERB
ajbmeb-82	100	5	the	the	DET
ajbmeb-82	100	6	results	result	NOUN
ajbmeb-82	100	7	.	.	PUNCT
ajbmeb-82	101	1	table	table	NOUN
ajbmeb-82	101	2	no	no	INTJ
ajbmeb-82	101	3	.	.	PUNCT
ajbmeb-82	102	1	(	(	PUNCT
ajbmeb-82	102	2	1	1	X
ajbmeb-82	102	3	)	)	PUNCT
ajbmeb-82	102	4	ranking	rank	VERB
ajbmeb-82	102	5	percentage	percentage	NOUN
ajbmeb-82	102	6	average	average	NOUN
ajbmeb-82	102	7	strongly	strongly	ADV
ajbmeb-82	102	8	disagree	disagree	VERB
ajbmeb-82	102	9	not	not	PART
ajbmeb-82	102	10	agree	agree	VERB
ajbmeb-82	102	11	neutral	neutral	ADJ
ajbmeb-82	102	12	agree	agree	VERB
ajbmeb-82	102	13	strongly	strongly	ADV
ajbmeb-82	102	14	agree	agree	VERB
ajbmeb-82	102	15	ferries	ferry	NOUN
ajbmeb-82	102	16	no	no	NOUN
ajbmeb-82	102	17	.	.	NOUN
ajbmeb-82	102	18	3	3	NUM
ajbmeb-82	102	19	85,2	85,2	NUM
ajbmeb-82	102	20	4,26	4,26	NUM
ajbmeb-82	103	1	20	20	NUM
ajbmeb-82	103	2	16	16	NUM
ajbmeb-82	103	3	40	40	NUM
ajbmeb-82	103	4	the	the	DET
ajbmeb-82	103	5	application	application	NOUN
ajbmeb-82	103	6	of	of	ADP
ajbmeb-82	103	7	smart	smart	ADJ
ajbmeb-82	103	8	audit	audit	NOUN
ajbmeb-82	103	9	tools	tool	NOUN
ajbmeb-82	103	10	leads	lead	VERB
ajbmeb-82	103	11	to	to	ADP
ajbmeb-82	103	12	the	the	DET
ajbmeb-82	103	13	integration	integration	NOUN
ajbmeb-82	103	14	of	of	ADP
ajbmeb-82	103	15	the	the	DET
ajbmeb-82	103	16	jobs	job	NOUN
ajbmeb-82	103	17	performed	perform	VERB
ajbmeb-82	103	18	in	in	ADP
ajbmeb-82	103	19	the	the	DET
ajbmeb-82	103	20	account	account	NOUN
ajbmeb-82	103	21	department	department	NOUN
ajbmeb-82	103	22	1	1	NUM
ajbmeb-82	103	23	10	10	NUM
ajbmeb-82	103	24	49	49	NUM
ajbmeb-82	103	25	2,45	2,45	NUM
ajbmeb-82	103	26	13	13	NUM
ajbmeb-82	103	27	28	28	NUM
ajbmeb-82	103	28	25	25	NUM
ajbmeb-82	103	29	8	8	NUM
ajbmeb-82	103	30	2	2	NUM
ajbmeb-82	103	31	smart	smart	ADJ
ajbmeb-82	103	32	control	control	NOUN
ajbmeb-82	103	33	and	and	CCONJ
ajbmeb-82	103	34	audit	audit	NOUN
ajbmeb-82	103	35	provides	provide	VERB
ajbmeb-82	103	36	optimal	optimal	ADJ
ajbmeb-82	103	37	use	use	NOUN
ajbmeb-82	103	38	of	of	ADP
ajbmeb-82	103	39	the	the	DET
ajbmeb-82	103	40	facility	facility	NOUN
ajbmeb-82	103	41	's	's	PART
ajbmeb-82	103	42	resources	resource	NOUN
ajbmeb-82	103	43	,	,	PUNCT
ajbmeb-82	103	44	which	which	PRON
ajbmeb-82	103	45	reduces	reduce	VERB
ajbmeb-82	103	46	the	the	DET
ajbmeb-82	103	47	cost	cost	NOUN
ajbmeb-82	103	48	of	of	ADP
ajbmeb-82	103	49	production	production	NOUN
ajbmeb-82	103	50	2	2	NUM
ajbmeb-82	103	51	6	6	NUM
ajbmeb-82	103	52	78,68	78,68	NUM
ajbmeb-82	103	53	3,93	3,93	NUM
ajbmeb-82	103	54	1	1	NUM
ajbmeb-82	103	55	9	9	NUM
ajbmeb-82	103	56	15	15	NUM
ajbmeb-82	103	57	20	20	NUM
ajbmeb-82	103	58	31	31	NUM
ajbmeb-82	103	59	the	the	DET
ajbmeb-82	103	60	application	application	NOUN
ajbmeb-82	103	61	of	of	ADP
ajbmeb-82	103	62	smart	smart	ADJ
ajbmeb-82	103	63	audit	audit	NOUN
ajbmeb-82	103	64	tools	tool	NOUN
ajbmeb-82	103	65	helps	help	VERB
ajbmeb-82	103	66	to	to	PART
ajbmeb-82	103	67	track	track	VERB
ajbmeb-82	103	68	the	the	DET
ajbmeb-82	103	69	resources	resource	NOUN
ajbmeb-82	103	70	used	use	VERB
ajbmeb-82	103	71	from	from	ADP
ajbmeb-82	103	72	the	the	DET
ajbmeb-82	103	73	design	design	NOUN
ajbmeb-82	103	74	stage	stage	NOUN
ajbmeb-82	103	75	to	to	ADP
ajbmeb-82	103	76	the	the	DET
ajbmeb-82	103	77	delivery	delivery	NOUN
ajbmeb-82	103	78	stage	stage	NOUN
ajbmeb-82	103	79	3	3	NUM
ajbmeb-82	103	80	5	5	NUM
ajbmeb-82	103	81	80,79	80,79	NUM
ajbmeb-82	103	82	4,04	4,04	NUM
ajbmeb-82	103	83	11	11	NUM
ajbmeb-82	103	84	10	10	NUM
ajbmeb-82	103	85	20	20	NUM
ajbmeb-82	103	86	35	35	NUM
ajbmeb-82	103	87	smart	smart	ADJ
ajbmeb-82	103	88	audit	audit	NOUN
ajbmeb-82	103	89	helps	help	VERB
ajbmeb-82	103	90	to	to	PART
ajbmeb-82	103	91	determine	determine	VERB
ajbmeb-82	103	92	productive	productive	ADJ
ajbmeb-82	103	93	energies	energy	NOUN
ajbmeb-82	103	94	and	and	CCONJ
ajbmeb-82	103	95	thus	thus	ADV
ajbmeb-82	103	96	determining	determine	VERB
ajbmeb-82	103	97	unemployed	unemployed	ADJ
ajbmeb-82	103	98	energy	energy	NOUN
ajbmeb-82	103	99	and	and	CCONJ
ajbmeb-82	103	100	sorting	sort	VERB
ajbmeb-82	103	101	their	their	PRON
ajbmeb-82	103	102	cost	cost	NOUN
ajbmeb-82	103	103	4	4	NUM
ajbmeb-82	103	104	4	4	NUM
ajbmeb-82	103	105	83,4	83,4	ADJ
ajbmeb-82	103	106	4,17	4,17	NUM
ajbmeb-82	103	107	5	5	NUM
ajbmeb-82	103	108	12	12	NUM
ajbmeb-82	103	109	24	24	NUM
ajbmeb-82	103	110	35	35	NUM
ajbmeb-82	103	111	the	the	DET
ajbmeb-82	103	112	application	application	NOUN
ajbmeb-82	103	113	of	of	ADP
ajbmeb-82	103	114	technology	technology	NOUN
ajbmeb-82	103	115	in	in	ADP
ajbmeb-82	103	116	the	the	DET
ajbmeb-82	103	117	audit	audit	NOUN
ajbmeb-82	103	118	helps	help	VERB
ajbmeb-82	103	119	to	to	PART
ajbmeb-82	103	120	determine	determine	VERB
ajbmeb-82	103	121	the	the	DET
ajbmeb-82	103	122	cost	cost	NOUN
ajbmeb-82	103	123	accurately	accurately	ADV
ajbmeb-82	103	124	5	5	NUM
ajbmeb-82	103	125	american	american	ADJ
ajbmeb-82	103	126	journal	journal	PROPN
ajbmeb-82	103	127	of	of	ADP
ajbmeb-82	103	128	business	business	NOUN
ajbmeb-82	103	129	management	management	NOUN
ajbmeb-82	103	130	,	,	PUNCT
ajbmeb-82	103	131	economics	economic	NOUN
ajbmeb-82	103	132	and	and	CCONJ
ajbmeb-82	103	133	banking	banking	NOUN
ajbmeb-82	103	134	volume	volume	NOUN
ajbmeb-82	103	135	4	4	NUM
ajbmeb-82	103	136	,	,	PUNCT
ajbmeb-82	103	137	sep	sep	PROPN
ajbmeb-82	103	138	.	.	PROPN
ajbmeb-82	103	139	,	,	PUNCT
ajbmeb-82	103	140	2022	2022	NUM
ajbmeb-82	104	1	p	p	NOUN
ajbmeb-82	104	2	a	a	DET
ajbmeb-82	104	3	g	g	NOUN
ajbmeb-82	104	4	e	e	NOUN
ajbmeb-82	104	5	|	|	ADV
ajbmeb-82	104	6	52	52	NUM
ajbmeb-82	104	7	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-82	104	8	1	1	NUM
ajbmeb-82	104	9	92,8	92,8	NOUN
ajbmeb-82	104	10	4,64	4,64	NUM
ajbmeb-82	104	11	6	6	NUM
ajbmeb-82	104	12	15	15	NUM
ajbmeb-82	104	13	55	55	NUM
ajbmeb-82	104	14	the	the	DET
ajbmeb-82	104	15	use	use	NOUN
ajbmeb-82	104	16	of	of	ADP
ajbmeb-82	104	17	smart	smart	ADJ
ajbmeb-82	104	18	audit	audit	NOUN
ajbmeb-82	104	19	tools	tool	NOUN
ajbmeb-82	104	20	leads	lead	VERB
ajbmeb-82	104	21	to	to	ADP
ajbmeb-82	104	22	the	the	DET
ajbmeb-82	104	23	detection	detection	NOUN
ajbmeb-82	104	24	of	of	ADP
ajbmeb-82	104	25	fraud	fraud	NOUN
ajbmeb-82	104	26	that	that	PRON
ajbmeb-82	104	27	occurs	occur	VERB
ajbmeb-82	104	28	in	in	ADP
ajbmeb-82	104	29	the	the	DET
ajbmeb-82	104	30	financial	financial	ADJ
ajbmeb-82	104	31	statements	statement	NOUN
ajbmeb-82	104	32	6	6	NUM
ajbmeb-82	104	33	7	7	NUM
ajbmeb-82	104	34	75,53	75,53	NUM
ajbmeb-82	104	35	3,78	3,78	NOUN
ajbmeb-82	104	36	3	3	NUM
ajbmeb-82	104	37	12	12	NUM
ajbmeb-82	104	38	12	12	NUM
ajbmeb-82	104	39	21	21	NUM
ajbmeb-82	104	40	28	28	NUM
ajbmeb-82	104	41	the	the	DET
ajbmeb-82	104	42	implementation	implementation	NOUN
ajbmeb-82	104	43	of	of	ADP
ajbmeb-82	104	44	the	the	DET
ajbmeb-82	104	45	facility	facility	NOUN
ajbmeb-82	104	46	for	for	ADP
ajbmeb-82	104	47	smart	smart	ADJ
ajbmeb-82	104	48	audit	audit	NOUN
ajbmeb-82	104	49	tools	tool	NOUN
ajbmeb-82	104	50	reflects	reflect	VERB
ajbmeb-82	104	51	a	a	DET
ajbmeb-82	104	52	positive	positive	ADJ
ajbmeb-82	104	53	image	image	NOUN
ajbmeb-82	104	54	of	of	ADP
ajbmeb-82	104	55	the	the	DET
ajbmeb-82	104	56	facility	facility	NOUN
ajbmeb-82	104	57	towards	towards	ADP
ajbmeb-82	104	58	society	society	NOUN
ajbmeb-82	104	59	7	7	NUM
ajbmeb-82	104	60	2	2	NUM
ajbmeb-82	104	61	91,6	91,6	NUM
ajbmeb-82	104	62	4,58	4,58	NOUN
ajbmeb-82	104	63	0	0	NUM
ajbmeb-82	104	64	0	0	NUM
ajbmeb-82	104	65	6	6	NUM
ajbmeb-82	104	66	20	20	NUM
ajbmeb-82	104	67	50	50	NUM
ajbmeb-82	104	68	smart	smart	ADJ
ajbmeb-82	104	69	audit	audit	NOUN
ajbmeb-82	104	70	enhances	enhance	VERB
ajbmeb-82	104	71	confidence	confidence	NOUN
ajbmeb-82	104	72	in	in	ADP
ajbmeb-82	104	73	the	the	DET
ajbmeb-82	104	74	data	datum	NOUN
ajbmeb-82	104	75	and	and	CCONJ
ajbmeb-82	104	76	information	information	NOUN
ajbmeb-82	104	77	issued	issue	VERB
ajbmeb-82	104	78	by	by	ADP
ajbmeb-82	104	79	the	the	DET
ajbmeb-82	104	80	facility	facility	NOUN
ajbmeb-82	104	81	8	8	NUM
ajbmeb-82	104	82	8	8	NUM
ajbmeb-82	104	83	66,6	66,6	NUM
ajbmeb-82	104	84	3,33	3,33	NUM
ajbmeb-82	104	85	8	8	NUM
ajbmeb-82	104	86	10	10	NUM
ajbmeb-82	104	87	25	25	NUM
ajbmeb-82	104	88	15	15	NUM
ajbmeb-82	104	89	18	18	NUM
ajbmeb-82	104	90	truth	truth	NOUN
ajbmeb-82	104	91	,	,	PUNCT
ajbmeb-82	104	92	accuracy	accuracy	NOUN
ajbmeb-82	104	93	,	,	PUNCT
ajbmeb-82	104	94	and	and	CCONJ
ajbmeb-82	104	95	fairness	fairness	NOUN
ajbmeb-82	104	96	of	of	ADP
ajbmeb-82	104	97	data	datum	NOUN
ajbmeb-82	104	98	and	and	CCONJ
ajbmeb-82	104	99	information	information	NOUN
ajbmeb-82	104	100	contributes	contribute	VERB
ajbmeb-82	104	101	to	to	ADP
ajbmeb-82	104	102	setting	set	VERB
ajbmeb-82	104	103	standards	standard	NOUN
ajbmeb-82	104	104	for	for	ADP
ajbmeb-82	104	105	financial	financial	ADJ
ajbmeb-82	104	106	and	and	CCONJ
ajbmeb-82	104	107	non	non	ADJ
ajbmeb-82	104	108	-financial	-financial	ADJ
ajbmeb-82	104	109	performance	performance	NOUN
ajbmeb-82	104	110	9	9	NUM
ajbmeb-82	104	111	9	9	NUM
ajbmeb-82	104	112	50	50	NUM
ajbmeb-82	104	113	2,5	2,5	NUM
ajbmeb-82	104	114	25	25	NUM
ajbmeb-82	104	115	18	18	NUM
ajbmeb-82	104	116	8	8	NUM
ajbmeb-82	104	117	20	20	NUM
ajbmeb-82	104	118	5	5	NUM
ajbmeb-82	104	119	non	non	ADJ
ajbmeb-82	104	120	-financial	-financial	ADJ
ajbmeb-82	104	121	performance	performance	NOUN
ajbmeb-82	104	122	measures	measure	NOUN
ajbmeb-82	104	123	such	such	ADJ
ajbmeb-82	104	124	as	as	ADP
ajbmeb-82	104	125	customer	customer	NOUN
ajbmeb-82	104	126	satisfaction	satisfaction	NOUN
ajbmeb-82	104	127	and	and	CCONJ
ajbmeb-82	104	128	delivery	delivery	NOUN
ajbmeb-82	104	129	on	on	ADP
ajbmeb-82	104	130	time	time	NOUN
ajbmeb-82	104	131	value	value	NOUN
ajbmeb-82	104	132	information	information	NOUN
ajbmeb-82	104	133	10	10	NUM
ajbmeb-82	104	134	75	75	NUM
ajbmeb-82	104	135	%	%	NOUN
ajbmeb-82	104	136	3,75	3,75	NUM
ajbmeb-82	104	137	total	total	NOUN
ajbmeb-82	104	138	it	it	PRON
ajbmeb-82	104	139	appears	appear	VERB
ajbmeb-82	104	140	from	from	ADP
ajbmeb-82	104	141	table	table	NOUN
ajbmeb-82	104	142	no	no	NOUN
ajbmeb-82	104	143	.	.	PUNCT
ajbmeb-82	105	1	(	(	PUNCT
ajbmeb-82	105	2	1	1	X
ajbmeb-82	105	3	)	)	PUNCT
ajbmeb-82	105	4	that	that	SCONJ
ajbmeb-82	105	5	the	the	DET
ajbmeb-82	105	6	first	first	ADJ
ajbmeb-82	105	7	three	three	NUM
ajbmeb-82	105	8	ranks	rank	NOUN
ajbmeb-82	105	9	(	(	PUNCT
ajbmeb-82	105	10	first	first	ADJ
ajbmeb-82	105	11	,	,	PUNCT
ajbmeb-82	105	12	second	second	ADJ
ajbmeb-82	105	13	,	,	PUNCT
ajbmeb-82	105	14	third	third	ADJ
ajbmeb-82	105	15	)	)	PUNCT
ajbmeb-82	105	16	were	be	AUX
ajbmeb-82	105	17	obtained	obtain	VERB
ajbmeb-82	105	18	by	by	ADP
ajbmeb-82	105	19	phrases	phrase	NOUN
ajbmeb-82	105	20	with	with	ADP
ajbmeb-82	105	21	sequences	sequence	NOUN
ajbmeb-82	105	22	(	(	PUNCT
ajbmeb-82	105	23	6	6	NUM
ajbmeb-82	105	24	)	)	PUNCT
ajbmeb-82	105	25	,	,	PUNCT
ajbmeb-82	105	26	(	(	PUNCT
ajbmeb-82	105	27	8)	8)	NUM
ajbmeb-82	105	28	(	(	PUNCT
ajbmeb-82	105	29	1	1	NUM
ajbmeb-82	105	30	)	)	PUNCT
ajbmeb-82	105	31	,	,	PUNCT
ajbmeb-82	105	32	respectively	respectively	ADV
ajbmeb-82	105	33	,	,	PUNCT
ajbmeb-82	105	34	with	with	ADP
ajbmeb-82	105	35	relative	relative	ADJ
ajbmeb-82	105	36	importance	importance	NOUN
ajbmeb-82	105	37	of	of	ADP
ajbmeb-82	105	38	(	(	PUNCT
ajbmeb-82	105	39	92,8	92,8	PROPN
ajbmeb-82	105	40	)	)	PUNCT
ajbmeb-82	105	41	,	,	PUNCT
ajbmeb-82	105	42	(	(	PUNCT
ajbmeb-82	105	43	91,6	91,6	NOUN
ajbmeb-82	105	44	)	)	PUNCT
ajbmeb-82	105	45	,	,	PUNCT
ajbmeb-82	105	46	(	(	PUNCT
ajbmeb-82	105	47	85,2	85,2	NOUN
ajbmeb-82	105	48	)	)	PUNCT
ajbmeb-82	105	49	,	,	PUNCT
ajbmeb-82	105	50	respectively	respectively	ADV
ajbmeb-82	105	51	,	,	PUNCT
ajbmeb-82	105	52	and	and	CCONJ
ajbmeb-82	105	53	an	an	DET
ajbmeb-82	105	54	average	average	NOUN
ajbmeb-82	105	55	of	of	ADP
ajbmeb-82	105	56	(	(	PUNCT
ajbmeb-82	105	57	4,64	4,64	NUM
ajbmeb-82	105	58	)	)	PUNCT
ajbmeb-82	105	59	,	,	PUNCT
ajbmeb-82	105	60	(	(	PUNCT
ajbmeb-82	105	61	4,58	4,58	NOUN
ajbmeb-82	105	62	)	)	PUNCT
ajbmeb-82	105	63	,	,	PUNCT
ajbmeb-82	105	64	(	(	PUNCT
ajbmeb-82	105	65	4,26	4,26	NOUN
ajbmeb-82	105	66	)	)	PUNCT
ajbmeb-82	105	67	,	,	PUNCT
ajbmeb-82	105	68	respectively	respectively	ADV
ajbmeb-82	105	69	,	,	PUNCT
ajbmeb-82	105	70	while	while	SCONJ
ajbmeb-82	105	71	the	the	DET
ajbmeb-82	105	72	last	last	ADJ
ajbmeb-82	105	73	three	three	NUM
ajbmeb-82	105	74	ranks	rank	NOUN
ajbmeb-82	105	75	(	(	PUNCT
ajbmeb-82	105	76	eighth	eighth	ADJ
ajbmeb-82	105	77	,	,	PUNCT
ajbmeb-82	105	78	ninth	ninth	ADJ
ajbmeb-82	105	79	,	,	PUNCT
ajbmeb-82	105	80	tenth	tenth	ADJ
ajbmeb-82	105	81	)	)	PUNCT
ajbmeb-82	105	82	were	be	AUX
ajbmeb-82	105	83	the	the	DET
ajbmeb-82	105	84	share	share	NOUN
ajbmeb-82	105	85	of	of	ADP
ajbmeb-82	105	86	phrases	phrase	NOUN
ajbmeb-82	105	87	with	with	ADP
ajbmeb-82	105	88	serials	serial	NOUN
ajbmeb-82	105	89	(	(	PUNCT
ajbmeb-82	105	90	9	9	NUM
ajbmeb-82	105	91	)	)	PUNCT
ajbmeb-82	105	92	,	,	PUNCT
ajbmeb-82	105	93	(	(	PUNCT
ajbmeb-82	105	94	10	10	NUM
ajbmeb-82	105	95	)	)	PUNCT
ajbmeb-82	105	96	,	,	PUNCT
ajbmeb-82	105	97	(	(	PUNCT
ajbmeb-82	105	98	2	2	NUM
ajbmeb-82	105	99	)	)	PUNCT
ajbmeb-82	105	100	,	,	PUNCT
ajbmeb-82	105	101	respectively	respectively	ADV
ajbmeb-82	105	102	,	,	PUNCT
ajbmeb-82	105	103	with	with	ADP
ajbmeb-82	105	104	the	the	DET
ajbmeb-82	105	105	importance	importance	NOUN
ajbmeb-82	105	106	of	of	ADP
ajbmeb-82	105	107	a	a	DET
ajbmeb-82	105	108	percentage	percentage	NOUN
ajbmeb-82	105	109	of	of	ADP
ajbmeb-82	105	110	(	(	PUNCT
ajbmeb-82	105	111	66.6	66.6	NUM
ajbmeb-82	105	112	)	)	PUNCT
ajbmeb-82	105	113	,	,	PUNCT
ajbmeb-82	105	114	(	(	PUNCT
ajbmeb-82	105	115	50	50	NUM
ajbmeb-82	105	116	)	)	PUNCT
ajbmeb-82	105	117	,	,	PUNCT
ajbmeb-82	105	118	(	(	PUNCT
ajbmeb-82	105	119	49	49	NUM
ajbmeb-82	105	120	)	)	PUNCT
ajbmeb-82	105	121	,	,	PUNCT
ajbmeb-82	105	122	respectively	respectively	ADV
ajbmeb-82	105	123	,	,	PUNCT
ajbmeb-82	105	124	and	and	CCONJ
ajbmeb-82	105	125	an	an	DET
ajbmeb-82	105	126	average	average	NOUN
ajbmeb-82	105	127	of	of	ADP
ajbmeb-82	105	128	(	(	PUNCT
ajbmeb-82	105	129	3,33	3,33	NUM
ajbmeb-82	105	130	)	)	PUNCT
ajbmeb-82	105	131	,	,	PUNCT
ajbmeb-82	105	132	(	(	PUNCT
ajbmeb-82	105	133	2,5	2,5	NUM
ajbmeb-82	105	134	)	)	PUNCT
ajbmeb-82	105	135	,	,	PUNCT
ajbmeb-82	105	136	(	(	PUNCT
ajbmeb-82	105	137	2,45	2,45	X
ajbmeb-82	105	138	)	)	PUNCT
ajbmeb-82	105	139	,	,	PUNCT
ajbmeb-82	105	140	respectively	respectively	ADV
ajbmeb-82	105	141	,	,	PUNCT
ajbmeb-82	105	142	and	and	CCONJ
ajbmeb-82	105	143	it	it	PRON
ajbmeb-82	105	144	becomes	become	VERB
ajbmeb-82	105	145	clear	clear	ADJ
ajbmeb-82	105	146	from	from	ADP
ajbmeb-82	105	147	previous	previous	ADJ
ajbmeb-82	105	148	analysis	analysis	NOUN
ajbmeb-82	105	149	that	that	SCONJ
ajbmeb-82	105	150	the	the	DET
ajbmeb-82	105	151	application	application	NOUN
ajbmeb-82	105	152	of	of	ADP
ajbmeb-82	105	153	smart	smart	ADJ
ajbmeb-82	105	154	audit	audit	NOUN
ajbmeb-82	105	155	tools	tool	NOUN
ajbmeb-82	105	156	leads	lead	VERB
ajbmeb-82	105	157	to	to	ADP
ajbmeb-82	105	158	the	the	DET
ajbmeb-82	105	159	activation	activation	NOUN
ajbmeb-82	105	160	of	of	ADP
ajbmeb-82	105	161	graceful	graceful	ADJ
ajbmeb-82	105	162	accounting	accounting	NOUN
ajbmeb-82	105	163	to	to	PART
ajbmeb-82	105	164	provide	provide	VERB
ajbmeb-82	105	165	clear	clear	ADJ
ajbmeb-82	105	166	information	information	NOUN
ajbmeb-82	105	167	to	to	ADP
ajbmeb-82	105	168	the	the	DET
ajbmeb-82	105	169	administration	administration	NOUN
ajbmeb-82	105	170	and	and	CCONJ
ajbmeb-82	105	171	with	with	ADP
ajbmeb-82	105	172	a	a	DET
ajbmeb-82	105	173	relative	relative	ADJ
ajbmeb-82	105	174	importance	importance	NOUN
ajbmeb-82	105	175	of	of	ADP
ajbmeb-82	105	176	(	(	PUNCT
ajbmeb-82	105	177	75	75	NUM
ajbmeb-82	105	178	%	%	NOUN
ajbmeb-82	105	179	)	)	PUNCT
ajbmeb-82	105	180	and	and	CCONJ
ajbmeb-82	105	181	an	an	DET
ajbmeb-82	105	182	average	average	NOUN
ajbmeb-82	105	183	of	of	ADP
ajbmeb-82	105	184	(	(	PUNCT
ajbmeb-82	105	185	3.75	3.75	NUM
ajbmeb-82	105	186	)	)	PUNCT
ajbmeb-82	105	187	,	,	PUNCT
ajbmeb-82	105	188	and	and	CCONJ
ajbmeb-82	105	189	this	this	PRON
ajbmeb-82	105	190	means	mean	VERB
ajbmeb-82	105	191	proving	prove	VERB
ajbmeb-82	105	192	the	the	DET
ajbmeb-82	105	193	first	first	ADJ
ajbmeb-82	105	194	assumption	assumption	NOUN
ajbmeb-82	105	195	that	that	SCONJ
ajbmeb-82	105	196	the	the	DET
ajbmeb-82	105	197	application	application	NOUN
ajbmeb-82	105	198	of	of	ADP
ajbmeb-82	105	199	the	the	DET
ajbmeb-82	105	200	facility	facility	NOUN
ajbmeb-82	105	201	for	for	ADP
ajbmeb-82	105	202	smart	smart	ADJ
ajbmeb-82	105	203	audit	audit	NOUN
ajbmeb-82	105	204	tools	tool	NOUN
ajbmeb-82	105	205	leads	lead	VERB
ajbmeb-82	105	206	to	to	ADP
ajbmeb-82	105	207	the	the	DET
ajbmeb-82	105	208	activation	activation	NOUN
ajbmeb-82	105	209	of	of	ADP
ajbmeb-82	105	210	graceful	graceful	ADJ
ajbmeb-82	105	211	accounting	accounting	NOUN
ajbmeb-82	105	212	to	to	PART
ajbmeb-82	105	213	provide	provide	VERB
ajbmeb-82	105	214	realistic	realistic	ADJ
ajbmeb-82	105	215	and	and	CCONJ
ajbmeb-82	105	216	clear	clear	ADJ
ajbmeb-82	105	217	information	information	NOUN
ajbmeb-82	105	218	to	to	PART
ajbmeb-82	105	219	manage	manage	VERB
ajbmeb-82	105	220	the	the	DET
ajbmeb-82	105	221	facility	facility	NOUN
ajbmeb-82	105	222	about	about	ADP
ajbmeb-82	105	223	the	the	DET
ajbmeb-82	105	224	costs	cost	NOUN
ajbmeb-82	105	225	of	of	ADP
ajbmeb-82	105	226	its	its	PRON
ajbmeb-82	105	227	products	product	NOUN
ajbmeb-82	105	228	and	and	CCONJ
ajbmeb-82	105	229	its	its	PRON
ajbmeb-82	105	230	association	association	NOUN
ajbmeb-82	105	231	with	with	ADP
ajbmeb-82	105	232	how	how	SCONJ
ajbmeb-82	105	233	its	its	PRON
ajbmeb-82	105	234	resources	resource	NOUN
ajbmeb-82	105	235	consume	consume	VERB
ajbmeb-82	105	236	.	.	PUNCT
ajbmeb-82	106	1	7	7	NUM
ajbmeb-82	106	2	-	-	SYM
ajbmeb-82	106	3	4the	4the	NUM
ajbmeb-82	106	4	second	second	ADJ
ajbmeb-82	106	5	hypothesis	hypothesis	NOUN
ajbmeb-82	106	6	test	test	NOUN
ajbmeb-82	106	7	,	,	PUNCT
ajbmeb-82	106	8	which	which	PRON
ajbmeb-82	106	9	stipulates	stipulate	VERB
ajbmeb-82	106	10	"	"	PUNCT
ajbmeb-82	106	11	the	the	DET
ajbmeb-82	106	12	facility	facility	NOUN
ajbmeb-82	106	13	's	's	PART
ajbmeb-82	106	14	followers	follower	NOUN
ajbmeb-82	106	15	of	of	ADP
ajbmeb-82	106	16	graceful	graceful	ADJ
ajbmeb-82	106	17	accounting	accounting	NOUN
ajbmeb-82	106	18	tools	tool	NOUN
ajbmeb-82	106	19	contribute	contribute	VERB
ajbmeb-82	106	20	to	to	ADP
ajbmeb-82	106	21	the	the	DET
ajbmeb-82	106	22	effectiveness	effectiveness	NOUN
ajbmeb-82	106	23	of	of	ADP
ajbmeb-82	106	24	smart	smart	ADJ
ajbmeb-82	106	25	auditing	auditing	NOUN
ajbmeb-82	106	26	to	to	PART
ajbmeb-82	106	27	provide	provide	VERB
ajbmeb-82	106	28	realistic	realistic	ADJ
ajbmeb-82	106	29	and	and	CCONJ
ajbmeb-82	106	30	clear	clear	ADJ
ajbmeb-82	106	31	information	information	NOUN
ajbmeb-82	106	32	to	to	ADP
ajbmeb-82	106	33	management	management	NOUN
ajbmeb-82	106	34	of	of	ADP
ajbmeb-82	106	35	the	the	DET
ajbmeb-82	106	36	facility	facility	NOUN
ajbmeb-82	106	37	about	about	ADP
ajbmeb-82	106	38	the	the	DET
ajbmeb-82	106	39	costs	cost	NOUN
ajbmeb-82	106	40	of	of	ADP
ajbmeb-82	106	41	its	its	PRON
ajbmeb-82	106	42	products	product	NOUN
ajbmeb-82	106	43	and	and	CCONJ
ajbmeb-82	106	44	the	the	DET
ajbmeb-82	106	45	extent	extent	NOUN
ajbmeb-82	106	46	of	of	ADP
ajbmeb-82	106	47	its	its	PRON
ajbmeb-82	106	48	association	association	NOUN
ajbmeb-82	106	49	with	with	ADP
ajbmeb-82	106	50	how	how	SCONJ
ajbmeb-82	106	51	to	to	PART
ajbmeb-82	106	52	consume	consume	VERB
ajbmeb-82	106	53	its	its	PRON
ajbmeb-82	106	54	resources	resource	NOUN
ajbmeb-82	106	55	"	"	PUNCT
ajbmeb-82	106	56	and	and	CCONJ
ajbmeb-82	106	57	table	table	VERB
ajbmeb-82	106	58	no	no	INTJ
ajbmeb-82	106	59	.	.	PUNCT
ajbmeb-82	107	1	(	(	PUNCT
ajbmeb-82	107	2	2	2	X
ajbmeb-82	107	3	)	)	PUNCT
ajbmeb-82	107	4	shows	show	VERB
ajbmeb-82	107	5	the	the	DET
ajbmeb-82	107	6	results	result	NOUN
ajbmeb-82	107	7	.	.	PUNCT
ajbmeb-82	108	1	table	table	NOUN
ajbmeb-82	108	2	no	no	INTJ
ajbmeb-82	108	3	.	.	PUNCT
ajbmeb-82	109	1	(	(	PUNCT
ajbmeb-82	109	2	2	2	X
ajbmeb-82	109	3	)	)	PUNCT
ajbmeb-82	109	4	ranking	rank	VERB
ajbmeb-82	109	5	percentage	percentage	NOUN
ajbmeb-82	109	6	average	average	NOUN
ajbmeb-82	109	7	strongly	strongly	ADV
ajbmeb-82	109	8	disagree	disagree	VERB
ajbmeb-82	109	9	not	not	PART
ajbmeb-82	109	10	agree	agree	VERB
ajbmeb-82	109	11	neutral	neutral	ADJ
ajbmeb-82	109	12	agree	agree	VERB
ajbmeb-82	109	13	strongly	strongly	ADV
ajbmeb-82	109	14	agree	agree	VERB
ajbmeb-82	109	15	ferries	ferry	NOUN
ajbmeb-82	109	16	no	no	NOUN
ajbmeb-82	109	17	.	.	NOUN
ajbmeb-82	109	18	3	3	NUM
ajbmeb-82	110	1	89,21	89,21	NUM
ajbmeb-82	110	2	4,46	4,46	NOUN
ajbmeb-82	110	3	0	0	NUM
ajbmeb-82	110	4	5	5	NUM
ajbmeb-82	110	5	8	8	NUM
ajbmeb-82	110	6	10	10	NUM
ajbmeb-82	110	7	53	53	NUM
ajbmeb-82	110	8	treating	treat	VERB
ajbmeb-82	110	9	sagging	sag	VERB
ajbmeb-82	110	10	problems	problem	NOUN
ajbmeb-82	110	11	in	in	ADP
ajbmeb-82	110	12	accounting	accounting	NOUN
ajbmeb-82	110	13	work	work	NOUN
ajbmeb-82	110	14	and	and	CCONJ
ajbmeb-82	110	15	reducing	reduce	VERB
ajbmeb-82	110	16	routine	routine	NOUN
ajbmeb-82	110	17	at	at	ADP
ajbmeb-82	110	18	work	work	NOUN
ajbmeb-82	110	19	to	to	PART
ajbmeb-82	110	20	improve	improve	VERB
ajbmeb-82	110	21	communication	communication	NOUN
ajbmeb-82	110	22	between	between	ADP
ajbmeb-82	110	23	departments	department	NOUN
ajbmeb-82	110	24	1	1	NUM
ajbmeb-82	110	25	1	1	NUM
ajbmeb-82	110	26	89,8	89,8	NUM
ajbmeb-82	110	27	4,49	4,49	NUM
ajbmeb-82	110	28	0	0	NUM
ajbmeb-82	110	29	3	3	NUM
ajbmeb-82	110	30	8	8	NUM
ajbmeb-82	110	31	17	17	NUM
ajbmeb-82	110	32	48	48	NUM
ajbmeb-82	110	33	ease	ease	NOUN
ajbmeb-82	110	34	of	of	ADP
ajbmeb-82	110	35	understanding	understanding	NOUN
ajbmeb-82	110	36	and	and	CCONJ
ajbmeb-82	110	37	convenient	convenient	ADJ
ajbmeb-82	110	38	reports	report	NOUN
ajbmeb-82	110	39	provided	provide	VERB
ajbmeb-82	110	40	by	by	ADP
ajbmeb-82	110	41	graceful	graceful	ADJ
ajbmeb-82	110	42	accounting	accounting	NOUN
ajbmeb-82	110	43	2	2	NUM
ajbmeb-82	110	44	4	4	NUM
ajbmeb-82	110	45	86,32	86,32	NUM
ajbmeb-82	110	46	4,32	4,32	NUM
ajbmeb-82	110	47	0	0	NUM
ajbmeb-82	110	48	0	0	NUM
ajbmeb-82	110	49	13	13	NUM
ajbmeb-82	110	50	10	10	NUM
ajbmeb-82	110	51	53	53	NUM
ajbmeb-82	110	52	providing	provide	VERB
ajbmeb-82	110	53	information	information	NOUN
ajbmeb-82	110	54	on	on	ADP
ajbmeb-82	110	55	how	how	SCONJ
ajbmeb-82	110	56	to	to	PART
ajbmeb-82	110	57	manage	manage	VERB
ajbmeb-82	110	58	production	production	NOUN
ajbmeb-82	110	59	energies	energy	NOUN
ajbmeb-82	110	60	3	3	NUM
ajbmeb-82	110	61	8	8	NUM
ajbmeb-82	110	62	77,6	77,6	NUM
ajbmeb-82	110	63	3,88	3,88	NUM
ajbmeb-82	110	64	5	5	NUM
ajbmeb-82	110	65	6	6	NUM
ajbmeb-82	110	66	7	7	NUM
ajbmeb-82	110	67	33	33	NUM
ajbmeb-82	110	68	25	25	NUM
ajbmeb-82	110	69	enable	enable	VERB
ajbmeb-82	110	70	the	the	DET
ajbmeb-82	110	71	process	process	NOUN
ajbmeb-82	110	72	of	of	ADP
ajbmeb-82	110	73	making	make	VERB
ajbmeb-82	110	74	rational	rational	ADJ
ajbmeb-82	110	75	decisions	decision	NOUN
ajbmeb-82	110	76	by	by	ADP
ajbmeb-82	110	77	reducing	reduce	VERB
ajbmeb-82	110	78	4	4	NUM
ajbmeb-82	110	79	american	american	ADJ
ajbmeb-82	110	80	journal	journal	PROPN
ajbmeb-82	110	81	of	of	ADP
ajbmeb-82	110	82	business	business	NOUN
ajbmeb-82	110	83	management	management	NOUN
ajbmeb-82	110	84	,	,	PUNCT
ajbmeb-82	110	85	economics	economic	NOUN
ajbmeb-82	110	86	and	and	CCONJ
ajbmeb-82	110	87	banking	banking	NOUN
ajbmeb-82	110	88	volume	volume	NOUN
ajbmeb-82	110	89	4	4	NUM
ajbmeb-82	110	90	,	,	PUNCT
ajbmeb-82	110	91	sep	sep	PROPN
ajbmeb-82	110	92	.	.	PROPN
ajbmeb-82	110	93	,	,	PUNCT
ajbmeb-82	110	94	2022	2022	NUM
ajbmeb-82	110	95	p	p	NOUN
ajbmeb-82	110	96	a	a	DET
ajbmeb-82	110	97	g	g	NOUN
ajbmeb-82	110	98	e	e	NOUN
ajbmeb-82	110	99	|	|	ADV
ajbmeb-82	110	100	53	53	NUM
ajbmeb-82	110	101	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-82	110	102	the	the	DET
ajbmeb-82	110	103	need	need	NOUN
ajbmeb-82	110	104	for	for	ADP
ajbmeb-82	110	105	analysis	analysis	NOUN
ajbmeb-82	110	106	measures	measure	NOUN
ajbmeb-82	110	107	for	for	ADP
ajbmeb-82	110	108	almost	almost	ADV
ajbmeb-82	110	109	indelible	indelible	ADJ
ajbmeb-82	110	110	values	value	NOUN
ajbmeb-82	110	111	6	6	NUM
ajbmeb-82	110	112	84,8	84,8	NUM
ajbmeb-82	110	113	4,24	4,24	NUM
ajbmeb-82	110	114	2	2	NUM
ajbmeb-82	110	115	2	2	NUM
ajbmeb-82	110	116	11	11	NUM
ajbmeb-82	110	117	22	22	NUM
ajbmeb-82	110	118	39	39	NUM
ajbmeb-82	110	119	reducing	reduce	VERB
ajbmeb-82	110	120	waste	waste	NOUN
ajbmeb-82	110	121	and	and	CCONJ
ajbmeb-82	110	122	loss	loss	NOUN
ajbmeb-82	110	123	in	in	ADP
ajbmeb-82	110	124	resources	resource	NOUN
ajbmeb-82	110	125	and	and	CCONJ
ajbmeb-82	110	126	activities	activity	NOUN
ajbmeb-82	110	127	that	that	PRON
ajbmeb-82	110	128	do	do	AUX
ajbmeb-82	110	129	not	not	PART
ajbmeb-82	110	130	destroy	destroy	VERB
ajbmeb-82	110	131	value	value	NOUN
ajbmeb-82	110	132	5	5	NUM
ajbmeb-82	110	133	7	7	NUM
ajbmeb-82	110	134	82,4	82,4	NUM
ajbmeb-82	110	135	4,12	4,12	NUM
ajbmeb-82	110	136	1	1	NUM
ajbmeb-82	110	137	3	3	NUM
ajbmeb-82	110	138	12	12	NUM
ajbmeb-82	110	139	30	30	NUM
ajbmeb-82	110	140	30	30	NUM
ajbmeb-82	110	141	achieving	achieve	VERB
ajbmeb-82	110	142	customer	customer	NOUN
ajbmeb-82	110	143	satisfaction	satisfaction	NOUN
ajbmeb-82	110	144	by	by	ADP
ajbmeb-82	110	145	improving	improve	VERB
ajbmeb-82	110	146	the	the	DET
ajbmeb-82	110	147	quality	quality	NOUN
ajbmeb-82	110	148	of	of	ADP
ajbmeb-82	110	149	the	the	DET
ajbmeb-82	110	150	product	product	NOUN
ajbmeb-82	110	151	and	and	CCONJ
ajbmeb-82	110	152	reducing	reduce	VERB
ajbmeb-82	110	153	the	the	DET
ajbmeb-82	110	154	time	time	NOUN
ajbmeb-82	110	155	to	to	PART
ajbmeb-82	110	156	prepare	prepare	VERB
ajbmeb-82	110	157	applications	application	NOUN
ajbmeb-82	110	158	6	6	NUM
ajbmeb-82	110	159	9	9	NUM
ajbmeb-82	110	160	77,4	77,4	NUM
ajbmeb-82	110	161	3,87	3,87	NUM
ajbmeb-82	110	162	5	5	NUM
ajbmeb-82	110	163	8	8	NUM
ajbmeb-82	110	164	5	5	NUM
ajbmeb-82	110	165	32	32	NUM
ajbmeb-82	110	166	26	26	NUM
ajbmeb-82	110	167	improving	improve	VERB
ajbmeb-82	110	168	work	work	NOUN
ajbmeb-82	110	169	structure	structure	NOUN
ajbmeb-82	110	170	,	,	PUNCT
ajbmeb-82	110	171	encouraging	encourage	VERB
ajbmeb-82	110	172	and	and	CCONJ
ajbmeb-82	110	173	motivating	motivate	VERB
ajbmeb-82	110	174	employees	employee	NOUN
ajbmeb-82	110	175	and	and	CCONJ
ajbmeb-82	110	176	reducing	reduce	VERB
ajbmeb-82	110	177	costs	cost	NOUN
ajbmeb-82	110	178	7	7	NUM
ajbmeb-82	110	179	5	5	NUM
ajbmeb-82	110	180	85,2	85,2	NUM
ajbmeb-82	110	181	4,26	4,26	NUM
ajbmeb-82	110	182	3	3	NUM
ajbmeb-82	110	183	3	3	NUM
ajbmeb-82	110	184	5	5	NUM
ajbmeb-82	110	185	25	25	NUM
ajbmeb-82	110	186	40	40	NUM
ajbmeb-82	110	187	provide	provide	VERB
ajbmeb-82	110	188	control	control	NOUN
ajbmeb-82	110	189	procedures	procedure	NOUN
ajbmeb-82	110	190	for	for	ADP
ajbmeb-82	110	191	the	the	DET
ajbmeb-82	110	192	value	value	NOUN
ajbmeb-82	110	193	of	of	ADP
ajbmeb-82	110	194	the	the	DET
ajbmeb-82	110	195	value	value	NOUN
ajbmeb-82	110	196	and	and	CCONJ
ajbmeb-82	110	197	reduce	reduce	VERB
ajbmeb-82	110	198	the	the	DET
ajbmeb-82	110	199	error	error	NOUN
ajbmeb-82	110	200	8	8	NUM
ajbmeb-82	110	201	2	2	NUM
ajbmeb-82	110	202	89,4	89,4	NOUN
ajbmeb-82	110	203	4,47	4,47	NUM
ajbmeb-82	110	204	1	1	NUM
ajbmeb-82	110	205	1	1	NUM
ajbmeb-82	110	206	9	9	NUM
ajbmeb-82	110	207	15	15	NUM
ajbmeb-82	110	208	50	50	NUM
ajbmeb-82	110	209	the	the	DET
ajbmeb-82	110	210	arrival	arrival	NOUN
ajbmeb-82	110	211	of	of	ADP
ajbmeb-82	110	212	the	the	DET
ajbmeb-82	110	213	necessary	necessary	ADJ
ajbmeb-82	110	214	information	information	NOUN
ajbmeb-82	110	215	in	in	ADP
ajbmeb-82	110	216	time	time	NOUN
ajbmeb-82	110	217	to	to	PART
ajbmeb-82	110	218	reduce	reduce	VERB
ajbmeb-82	110	219	the	the	DET
ajbmeb-82	110	220	cost	cost	NOUN
ajbmeb-82	110	221	,	,	PUNCT
ajbmeb-82	110	222	effort	effort	NOUN
ajbmeb-82	110	223	and	and	CCONJ
ajbmeb-82	110	224	time	time	NOUN
ajbmeb-82	110	225	9	9	NUM
ajbmeb-82	110	226	10	10	NUM
ajbmeb-82	110	227	61,6	61,6	PROPN
ajbmeb-82	110	228	3,08	3,08	NUM
ajbmeb-82	110	229	8	8	NUM
ajbmeb-82	110	230	10	10	NUM
ajbmeb-82	110	231	23	23	NUM
ajbmeb-82	110	232	15	15	NUM
ajbmeb-82	110	233	20	20	NUM
ajbmeb-82	110	234	access	access	NOUN
ajbmeb-82	110	235	to	to	ADP
ajbmeb-82	110	236	the	the	DET
ajbmeb-82	110	237	ability	ability	NOUN
ajbmeb-82	110	238	to	to	PART
ajbmeb-82	110	239	determine	determine	VERB
ajbmeb-82	110	240	the	the	DET
ajbmeb-82	110	241	value	value	NOUN
ajbmeb-82	110	242	of	of	ADP
ajbmeb-82	110	243	the	the	DET
ajbmeb-82	110	244	product	product	NOUN
ajbmeb-82	110	245	from	from	ADP
ajbmeb-82	110	246	the	the	DET
ajbmeb-82	110	247	point	point	NOUN
ajbmeb-82	110	248	of	of	ADP
ajbmeb-82	110	249	view	view	NOUN
ajbmeb-82	110	250	of	of	ADP
ajbmeb-82	110	251	the	the	DET
ajbmeb-82	110	252	work	work	NOUN
ajbmeb-82	110	253	10	10	NUM
ajbmeb-82	110	254	82	82	NUM
ajbmeb-82	110	255	%	%	NOUN
ajbmeb-82	110	256	4,12	4,12	NUM
ajbmeb-82	110	257	total	total	NOUN
ajbmeb-82	110	258	it	it	PRON
ajbmeb-82	110	259	appears	appear	VERB
ajbmeb-82	110	260	from	from	ADP
ajbmeb-82	110	261	table	table	NOUN
ajbmeb-82	110	262	no	no	NOUN
ajbmeb-82	110	263	.	.	PUNCT
ajbmeb-82	111	1	(	(	PUNCT
ajbmeb-82	111	2	2	2	NUM
ajbmeb-82	111	3	)	)	PUNCT
ajbmeb-82	111	4	that	that	SCONJ
ajbmeb-82	111	5	the	the	DET
ajbmeb-82	111	6	first	first	ADJ
ajbmeb-82	111	7	three	three	NUM
ajbmeb-82	111	8	ranks	rank	NOUN
ajbmeb-82	111	9	(	(	PUNCT
ajbmeb-82	111	10	first	first	ADJ
ajbmeb-82	111	11	,	,	PUNCT
ajbmeb-82	111	12	second	second	ADJ
ajbmeb-82	111	13	,	,	PUNCT
ajbmeb-82	111	14	third	third	ADJ
ajbmeb-82	111	15	)	)	PUNCT
ajbmeb-82	111	16	were	be	AUX
ajbmeb-82	111	17	obtained	obtain	VERB
ajbmeb-82	111	18	by	by	ADP
ajbmeb-82	111	19	phrases	phrase	NOUN
ajbmeb-82	111	20	with	with	ADP
ajbmeb-82	111	21	sequences	sequence	NOUN
ajbmeb-82	111	22	(	(	PUNCT
ajbmeb-82	111	23	2	2	NUM
ajbmeb-82	111	24	)	)	PUNCT
ajbmeb-82	111	25	,	,	PUNCT
ajbmeb-82	111	26	(	(	PUNCT
ajbmeb-82	111	27	9	9	NUM
ajbmeb-82	111	28	)	)	PUNCT
ajbmeb-82	111	29	,	,	PUNCT
ajbmeb-82	111	30	(	(	PUNCT
ajbmeb-82	111	31	1	1	NUM
ajbmeb-82	111	32	)	)	PUNCT
ajbmeb-82	111	33	,	,	PUNCT
ajbmeb-82	111	34	respectively	respectively	ADV
ajbmeb-82	111	35	,	,	PUNCT
ajbmeb-82	111	36	and	and	CCONJ
ajbmeb-82	111	37	with	with	ADP
ajbmeb-82	111	38	a	a	DET
ajbmeb-82	111	39	relative	relative	ADJ
ajbmeb-82	111	40	importance	importance	NOUN
ajbmeb-82	111	41	of	of	ADP
ajbmeb-82	111	42	(	(	PUNCT
ajbmeb-82	111	43	89,8	89,8	NUM
ajbmeb-82	111	44	)	)	PUNCT
ajbmeb-82	111	45	,	,	PUNCT
ajbmeb-82	111	46	(	(	PUNCT
ajbmeb-82	111	47	89,4	89,4	NOUN
ajbmeb-82	111	48	)	)	PUNCT
ajbmeb-82	111	49	,	,	PUNCT
ajbmeb-82	111	50	(	(	PUNCT
ajbmeb-82	111	51	89,21	89,21	NOUN
ajbmeb-82	111	52	)	)	PUNCT
ajbmeb-82	111	53	,	,	PUNCT
ajbmeb-82	111	54	respectively	respectively	ADV
ajbmeb-82	111	55	,	,	PUNCT
ajbmeb-82	111	56	with	with	ADP
ajbmeb-82	111	57	an	an	DET
ajbmeb-82	111	58	average	average	NOUN
ajbmeb-82	111	59	of	of	ADP
ajbmeb-82	111	60	(	(	PUNCT
ajbmeb-82	111	61	4,67	4,67	NUM
ajbmeb-82	111	62	)	)	PUNCT
ajbmeb-82	111	63	,	,	PUNCT
ajbmeb-82	111	64	(	(	PUNCT
ajbmeb-82	111	65	4,49	4,49	NOUN
ajbmeb-82	111	66	)	)	PUNCT
ajbmeb-82	111	67	,	,	PUNCT
ajbmeb-82	111	68	(	(	PUNCT
ajbmeb-82	111	69	4,46	4,46	NOUN
ajbmeb-82	111	70	)	)	PUNCT
ajbmeb-82	111	71	,	,	PUNCT
ajbmeb-82	111	72	respectively	respectively	ADV
ajbmeb-82	111	73	,	,	PUNCT
ajbmeb-82	111	74	while	while	SCONJ
ajbmeb-82	111	75	the	the	DET
ajbmeb-82	111	76	last	last	ADJ
ajbmeb-82	111	77	three	three	NUM
ajbmeb-82	111	78	ranks	rank	NOUN
ajbmeb-82	111	79	(	(	PUNCT
ajbmeb-82	111	80	eighth	eighth	ADJ
ajbmeb-82	111	81	,	,	PUNCT
ajbmeb-82	111	82	ninth	ninth	ADJ
ajbmeb-82	111	83	,	,	PUNCT
ajbmeb-82	111	84	tenth	tenth	ADJ
ajbmeb-82	111	85	)	)	PUNCT
ajbmeb-82	111	86	were	be	AUX
ajbmeb-82	111	87	the	the	DET
ajbmeb-82	111	88	share	share	NOUN
ajbmeb-82	111	89	of	of	ADP
ajbmeb-82	111	90	the	the	DET
ajbmeb-82	111	91	ranks	rank	NOUN
ajbmeb-82	111	92	(	(	PUNCT
ajbmeb-82	111	93	4	4	NUM
ajbmeb-82	111	94	)	)	PUNCT
ajbmeb-82	111	95	,	,	PUNCT
ajbmeb-82	111	96	(	(	PUNCT
ajbmeb-82	111	97	7	7	NUM
ajbmeb-82	111	98	)	)	PUNCT
ajbmeb-82	111	99	,	,	PUNCT
ajbmeb-82	111	100	(	(	PUNCT
ajbmeb-82	111	101	10	10	NUM
ajbmeb-82	111	102	)	)	PUNCT
ajbmeb-82	111	103	,	,	PUNCT
ajbmeb-82	111	104	respectively	respectively	ADV
ajbmeb-82	111	105	,	,	PUNCT
ajbmeb-82	111	106	with	with	ADP
ajbmeb-82	111	107	a	a	DET
ajbmeb-82	111	108	relative	relative	ADJ
ajbmeb-82	111	109	importance	importance	NOUN
ajbmeb-82	111	110	of	of	ADP
ajbmeb-82	111	111	(	(	PUNCT
ajbmeb-82	111	112	3,88	3,88	NUM
ajbmeb-82	111	113	)	)	PUNCT
ajbmeb-82	111	114	,	,	PUNCT
ajbmeb-82	111	115	(	(	PUNCT
ajbmeb-82	111	116	3,87	3,87	NUM
ajbmeb-82	111	117	)	)	PUNCT
ajbmeb-82	111	118	,	,	PUNCT
ajbmeb-82	111	119	(	(	PUNCT
ajbmeb-82	111	120	3,08	3,08	NOUN
ajbmeb-82	111	121	)	)	PUNCT
ajbmeb-82	111	122	,	,	PUNCT
ajbmeb-82	111	123	respectively	respectively	ADV
ajbmeb-82	111	124	,	,	PUNCT
ajbmeb-82	111	125	and	and	CCONJ
ajbmeb-82	111	126	an	an	DET
ajbmeb-82	111	127	average	average	NOUN
ajbmeb-82	111	128	of	of	ADP
ajbmeb-82	111	129	(	(	PUNCT
ajbmeb-82	111	130	77.6	77.6	NUM
ajbmeb-82	111	131	)	)	PUNCT
ajbmeb-82	111	132	,	,	PUNCT
ajbmeb-82	111	133	(	(	PUNCT
ajbmeb-82	111	134	77,4	77,4	NOUN
ajbmeb-82	111	135	)	)	PUNCT
ajbmeb-82	111	136	,	,	PUNCT
ajbmeb-82	111	137	(	(	PUNCT
ajbmeb-82	111	138	61,6	61,6	ADJ
ajbmeb-82	111	139	)	)	PUNCT
ajbmeb-82	111	140	concerns	concern	NOUN
ajbmeb-82	111	141	.	.	PUNCT
ajbmeb-82	112	1	also	also	ADV
ajbmeb-82	112	2	,	,	PUNCT
ajbmeb-82	112	3	the	the	DET
ajbmeb-82	112	4	previous	previous	ADJ
ajbmeb-82	112	5	analysis	analysis	NOUN
ajbmeb-82	112	6	indicates	indicate	VERB
ajbmeb-82	112	7	the	the	DET
ajbmeb-82	112	8	feasibility	feasibility	NOUN
ajbmeb-82	112	9	of	of	ADP
ajbmeb-82	112	10	following	follow	VERB
ajbmeb-82	112	11	the	the	DET
ajbmeb-82	112	12	facility	facility	NOUN
ajbmeb-82	112	13	for	for	ADP
ajbmeb-82	112	14	graceful	graceful	ADJ
ajbmeb-82	112	15	accounting	accounting	NOUN
ajbmeb-82	112	16	tools	tool	NOUN
ajbmeb-82	112	17	,	,	PUNCT
ajbmeb-82	112	18	as	as	SCONJ
ajbmeb-82	112	19	it	it	PRON
ajbmeb-82	112	20	contributes	contribute	VERB
ajbmeb-82	112	21	to	to	ADP
ajbmeb-82	112	22	activating	activate	VERB
ajbmeb-82	112	23	the	the	DET
ajbmeb-82	112	24	smart	smart	ADJ
ajbmeb-82	112	25	audit	audit	NOUN
ajbmeb-82	112	26	to	to	PART
ajbmeb-82	112	27	provide	provide	VERB
ajbmeb-82	112	28	realistic	realistic	ADJ
ajbmeb-82	112	29	and	and	CCONJ
ajbmeb-82	112	30	clear	clear	ADJ
ajbmeb-82	112	31	information	information	NOUN
ajbmeb-82	112	32	to	to	ADP
ajbmeb-82	112	33	the	the	DET
ajbmeb-82	112	34	facility	facility	NOUN
ajbmeb-82	112	35	management	management	NOUN
ajbmeb-82	112	36	about	about	ADP
ajbmeb-82	112	37	the	the	DET
ajbmeb-82	112	38	costs	cost	NOUN
ajbmeb-82	112	39	of	of	ADP
ajbmeb-82	112	40	its	its	PRON
ajbmeb-82	112	41	products	product	NOUN
ajbmeb-82	112	42	and	and	CCONJ
ajbmeb-82	112	43	the	the	DET
ajbmeb-82	112	44	extent	extent	NOUN
ajbmeb-82	112	45	of	of	ADP
ajbmeb-82	112	46	its	its	PRON
ajbmeb-82	112	47	association	association	NOUN
ajbmeb-82	112	48	with	with	ADP
ajbmeb-82	112	49	how	how	SCONJ
ajbmeb-82	112	50	to	to	PART
ajbmeb-82	112	51	exploit	exploit	VERB
ajbmeb-82	112	52	its	its	PRON
ajbmeb-82	112	53	resources	resource	NOUN
ajbmeb-82	112	54	and	and	CCONJ
ajbmeb-82	112	55	with	with	ADP
ajbmeb-82	112	56	a	a	DET
ajbmeb-82	112	57	relative	relative	ADJ
ajbmeb-82	112	58	importance	importance	NOUN
ajbmeb-82	112	59	of	of	ADP
ajbmeb-82	112	60	(	(	PUNCT
ajbmeb-82	112	61	82	82	NUM
ajbmeb-82	112	62	%	%	NOUN
ajbmeb-82	112	63	)	)	PUNCT
ajbmeb-82	112	64	and	and	CCONJ
ajbmeb-82	112	65	an	an	DET
ajbmeb-82	112	66	average	average	NOUN
ajbmeb-82	112	67	of	of	ADP
ajbmeb-82	112	68	(	(	PUNCT
ajbmeb-82	112	69	4,12	4,12	NOUN
ajbmeb-82	112	70	)	)	PUNCT
ajbmeb-82	112	71	and	and	CCONJ
ajbmeb-82	112	72	this	this	PRON
ajbmeb-82	112	73	means	mean	VERB
ajbmeb-82	112	74	accepting	accept	VERB
ajbmeb-82	112	75	the	the	DET
ajbmeb-82	112	76	imposition	imposition	NOUN
ajbmeb-82	112	77	second	second	ADJ
ajbmeb-82	112	78	.	.	PUNCT
ajbmeb-82	113	1	7	7	NUM
ajbmeb-82	113	2	-	-	SYM
ajbmeb-82	113	3	5the	5the	NUM
ajbmeb-82	113	4	third	third	ADJ
ajbmeb-82	113	5	hypothesis	hypothesis	NOUN
ajbmeb-82	113	6	test	test	NOUN
ajbmeb-82	113	7	,	,	PUNCT
ajbmeb-82	113	8	which	which	PRON
ajbmeb-82	113	9	stipulates	stipulate	VERB
ajbmeb-82	113	10	"	"	PUNCT
ajbmeb-82	113	11	the	the	DET
ajbmeb-82	113	12	integration	integration	NOUN
ajbmeb-82	113	13	process	process	NOUN
ajbmeb-82	113	14	between	between	ADP
ajbmeb-82	113	15	smart	smart	ADJ
ajbmeb-82	113	16	audit	audit	NOUN
ajbmeb-82	113	17	and	and	CCONJ
ajbmeb-82	113	18	graceful	graceful	ADJ
ajbmeb-82	113	19	accounting	accounting	NOUN
ajbmeb-82	113	20	tools	tool	NOUN
ajbmeb-82	113	21	provides	provide	VERB
ajbmeb-82	113	22	realistic	realistic	ADJ
ajbmeb-82	113	23	and	and	CCONJ
ajbmeb-82	113	24	clear	clear	ADJ
ajbmeb-82	113	25	information	information	NOUN
ajbmeb-82	113	26	to	to	ADP
ajbmeb-82	113	27	the	the	DET
ajbmeb-82	113	28	facility	facility	NOUN
ajbmeb-82	113	29	management	management	NOUN
ajbmeb-82	113	30	about	about	ADP
ajbmeb-82	113	31	the	the	DET
ajbmeb-82	113	32	costs	cost	NOUN
ajbmeb-82	113	33	of	of	ADP
ajbmeb-82	113	34	its	its	PRON
ajbmeb-82	113	35	products	product	NOUN
ajbmeb-82	113	36	and	and	CCONJ
ajbmeb-82	113	37	the	the	DET
ajbmeb-82	113	38	extent	extent	NOUN
ajbmeb-82	113	39	of	of	ADP
ajbmeb-82	113	40	its	its	PRON
ajbmeb-82	113	41	association	association	NOUN
ajbmeb-82	113	42	with	with	ADP
ajbmeb-82	113	43	how	how	SCONJ
ajbmeb-82	113	44	to	to	PART
ajbmeb-82	113	45	consume	consume	VERB
ajbmeb-82	113	46	its	its	PRON
ajbmeb-82	113	47	resources	resource	NOUN
ajbmeb-82	113	48	"	"	PUNCT
ajbmeb-82	113	49	and	and	CCONJ
ajbmeb-82	113	50	table	table	VERB
ajbmeb-82	113	51	no	no	INTJ
ajbmeb-82	113	52	.	.	PUNCT
ajbmeb-82	114	1	(	(	PUNCT
ajbmeb-82	114	2	3	3	X
ajbmeb-82	114	3	)	)	PUNCT
ajbmeb-82	114	4	shows	show	VERB
ajbmeb-82	114	5	the	the	DET
ajbmeb-82	114	6	results	result	NOUN
ajbmeb-82	114	7	.	.	PUNCT
ajbmeb-82	115	1	table	table	NOUN
ajbmeb-82	115	2	no	no	INTJ
ajbmeb-82	115	3	.	.	PUNCT
ajbmeb-82	116	1	(	(	PUNCT
ajbmeb-82	116	2	3	3	X
ajbmeb-82	116	3	)	)	PUNCT
ajbmeb-82	116	4	ranking	rank	VERB
ajbmeb-82	116	5	percentage	percentage	NOUN
ajbmeb-82	116	6	average	average	NOUN
ajbmeb-82	116	7	strongly	strongly	ADV
ajbmeb-82	116	8	disagree	disagree	VERB
ajbmeb-82	116	9	not	not	PART
ajbmeb-82	116	10	agree	agree	VERB
ajbmeb-82	116	11	neutral	neutral	ADJ
ajbmeb-82	116	12	agree	agree	VERB
ajbmeb-82	116	13	strongly	strongly	ADV
ajbmeb-82	116	14	agree	agree	VERB
ajbmeb-82	116	15	ferries	ferry	NOUN
ajbmeb-82	117	1	no	no	NOUN
ajbmeb-82	117	2	.	.	NOUN
ajbmeb-82	117	3	2	2	NUM
ajbmeb-82	117	4	89,21	89,21	NUM
ajbmeb-82	117	5	4,46	4,46	NOUN
ajbmeb-82	117	6	0	0	NUM
ajbmeb-82	117	7	0	0	NUM
ajbmeb-82	117	8	10	10	NUM
ajbmeb-82	117	9	21	21	NUM
ajbmeb-82	117	10	45	45	NUM
ajbmeb-82	117	11	provides	provide	VERB
ajbmeb-82	117	12	basic	basic	ADJ
ajbmeb-82	117	13	information	information	NOUN
ajbmeb-82	117	14	on	on	ADP
ajbmeb-82	117	15	the	the	DET
ajbmeb-82	117	16	facility	facility	NOUN
ajbmeb-82	117	17	's	's	PART
ajbmeb-82	117	18	resources	resource	NOUN
ajbmeb-82	117	19	and	and	CCONJ
ajbmeb-82	117	20	the	the	DET
ajbmeb-82	117	21	costs	cost	NOUN
ajbmeb-82	117	22	of	of	ADP
ajbmeb-82	117	23	these	these	DET
ajbmeb-82	117	24	resources	resource	NOUN
ajbmeb-82	117	25	helps	help	VERB
ajbmeb-82	117	26	in	in	ADP
ajbmeb-82	117	27	making	make	VERB
ajbmeb-82	117	28	decisions	decision	NOUN
ajbmeb-82	118	1	1	1	NUM
ajbmeb-82	118	2	7	7	NUM
ajbmeb-82	118	3	81,4	81,4	NUM
ajbmeb-82	118	4	4,07	4,07	NUM
ajbmeb-82	118	5	3	3	NUM
ajbmeb-82	118	6	6	6	NUM
ajbmeb-82	118	7	13	13	NUM
ajbmeb-82	118	8	15	15	NUM
ajbmeb-82	118	9	39	39	NUM
ajbmeb-82	118	10	provides	provide	VERB
ajbmeb-82	118	11	important	important	ADJ
ajbmeb-82	118	12	information	information	NOUN
ajbmeb-82	118	13	about	about	ADP
ajbmeb-82	118	14	the	the	DET
ajbmeb-82	118	15	expected	expect	VERB
ajbmeb-82	118	16	costs	cost	NOUN
ajbmeb-82	118	17	of	of	ADP
ajbmeb-82	118	18	implementing	implement	VERB
ajbmeb-82	118	19	activities	activity	NOUN
ajbmeb-82	118	20	and	and	CCONJ
ajbmeb-82	118	21	operations	operation	NOUN
ajbmeb-82	118	22	at	at	ADP
ajbmeb-82	118	23	the	the	DET
ajbmeb-82	118	24	product	product	NOUN
ajbmeb-82	118	25	design	design	NOUN
ajbmeb-82	118	26	stage	stage	NOUN
ajbmeb-82	118	27	,	,	PUNCT
ajbmeb-82	118	28	which	which	PRON
ajbmeb-82	118	29	helps	help	VERB
ajbmeb-82	118	30	the	the	DET
ajbmeb-82	118	31	administration	administration	NOUN
ajbmeb-82	118	32	to	to	PART
ajbmeb-82	118	33	make	make	VERB
ajbmeb-82	118	34	the	the	DET
ajbmeb-82	118	35	appropriate	appropriate	ADJ
ajbmeb-82	118	36	decision	decision	NOUN
ajbmeb-82	118	37	2	2	NUM
ajbmeb-82	118	38	1	1	NUM
ajbmeb-82	118	39	90,8	90,8	NUM
ajbmeb-82	118	40	4,54	4,54	NUM
ajbmeb-82	118	41	0	0	SYM
ajbmeb-82	118	42	0	0	NUM
ajbmeb-82	118	43	9	9	NUM
ajbmeb-82	118	44	17	17	NUM
ajbmeb-82	118	45	50	50	NUM
ajbmeb-82	118	46	classification	classification	NOUN
ajbmeb-82	118	47	of	of	ADP
ajbmeb-82	118	48	activities	activity	NOUN
ajbmeb-82	118	49	to	to	ADP
ajbmeb-82	118	50	a	a	DET
ajbmeb-82	118	51	value	value	NOUN
ajbmeb-82	118	52	and	and	CCONJ
ajbmeb-82	118	53	non	non	ADJ
ajbmeb-82	118	54	-host	-host	ADJ
ajbmeb-82	118	55	host	host	NOUN
ajbmeb-82	118	56	,	,	PUNCT
ajbmeb-82	118	57	which	which	PRON
ajbmeb-82	118	58	helps	help	VERB
ajbmeb-82	118	59	in	in	ADP
ajbmeb-82	118	60	the	the	DET
ajbmeb-82	118	61	accuracy	accuracy	NOUN
ajbmeb-82	118	62	of	of	ADP
ajbmeb-82	118	63	the	the	DET
ajbmeb-82	118	64	cost	cost	NOUN
ajbmeb-82	118	65	allocating	allocate	VERB
ajbmeb-82	118	66	3	3	NUM
ajbmeb-82	118	67	american	american	ADJ
ajbmeb-82	118	68	journal	journal	PROPN
ajbmeb-82	118	69	of	of	ADP
ajbmeb-82	118	70	business	business	NOUN
ajbmeb-82	118	71	management	management	NOUN
ajbmeb-82	118	72	,	,	PUNCT
ajbmeb-82	118	73	economics	economic	NOUN
ajbmeb-82	118	74	and	and	CCONJ
ajbmeb-82	118	75	banking	banking	NOUN
ajbmeb-82	118	76	volume	volume	NOUN
ajbmeb-82	118	77	4	4	NUM
ajbmeb-82	118	78	,	,	PUNCT
ajbmeb-82	118	79	sep	sep	PROPN
ajbmeb-82	118	80	.	.	PROPN
ajbmeb-82	118	81	,	,	PUNCT
ajbmeb-82	118	82	2022	2022	NUM
ajbmeb-82	118	83	p	p	NOUN
ajbmeb-82	118	84	a	a	DET
ajbmeb-82	118	85	g	g	NOUN
ajbmeb-82	118	86	e	e	NOUN
ajbmeb-82	118	87	|	|	ADV
ajbmeb-82	118	88	54	54	NUM
ajbmeb-82	118	89	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-82	118	90	8	8	NUM
ajbmeb-82	118	91	79,2	79,2	NUM
ajbmeb-82	118	92	3,96	3,96	NUM
ajbmeb-82	118	93	4	4	NUM
ajbmeb-82	118	94	5	5	NUM
ajbmeb-82	118	95	11	11	NUM
ajbmeb-82	118	96	26	26	NUM
ajbmeb-82	118	97	30	30	NUM
ajbmeb-82	118	98	efficiency	efficiency	NOUN
ajbmeb-82	118	99	in	in	ADP
ajbmeb-82	118	100	consuming	consume	VERB
ajbmeb-82	118	101	resources	resource	NOUN
ajbmeb-82	118	102	,	,	PUNCT
ajbmeb-82	118	103	reducing	reduce	VERB
ajbmeb-82	118	104	the	the	DET
ajbmeb-82	118	105	delivery	delivery	NOUN
ajbmeb-82	118	106	time	time	NOUN
ajbmeb-82	118	107	for	for	ADP
ajbmeb-82	118	108	customers	customer	NOUN
ajbmeb-82	118	109	and	and	CCONJ
ajbmeb-82	118	110	quality	quality	NOUN
ajbmeb-82	118	111	control	control	NOUN
ajbmeb-82	118	112	,	,	PUNCT
ajbmeb-82	118	113	which	which	PRON
ajbmeb-82	118	114	leads	lead	VERB
ajbmeb-82	118	115	to	to	ADP
ajbmeb-82	118	116	enhancing	enhance	VERB
ajbmeb-82	118	117	competitiveness	competitiveness	NOUN
ajbmeb-82	118	118	4	4	NUM
ajbmeb-82	118	119	4	4	NUM
ajbmeb-82	118	120	86,8	86,8	NUM
ajbmeb-82	118	121	4,34	4,34	NUM
ajbmeb-82	118	122	0	0	NUM
ajbmeb-82	118	123	1	1	NUM
ajbmeb-82	118	124	9	9	NUM
ajbmeb-82	118	125	29	29	NUM
ajbmeb-82	118	126	37	37	NUM
ajbmeb-82	118	127	providing	provide	VERB
ajbmeb-82	118	128	non	non	ADJ
ajbmeb-82	118	129	-financial	-financial	ADJ
ajbmeb-82	118	130	information	information	NOUN
ajbmeb-82	118	131	such	such	ADJ
ajbmeb-82	118	132	as	as	ADP
ajbmeb-82	118	133	customer	customer	NOUN
ajbmeb-82	118	134	satisfaction	satisfaction	NOUN
ajbmeb-82	118	135	,	,	PUNCT
ajbmeb-82	118	136	job	job	NOUN
ajbmeb-82	118	137	satisfaction	satisfaction	NOUN
ajbmeb-82	118	138	,	,	PUNCT
ajbmeb-82	118	139	and	and	CCONJ
ajbmeb-82	118	140	a	a	DET
ajbmeb-82	118	141	positive	positive	ADJ
ajbmeb-82	118	142	view	view	NOUN
ajbmeb-82	118	143	of	of	ADP
ajbmeb-82	118	144	society	society	NOUN
ajbmeb-82	118	145	towards	towards	ADP
ajbmeb-82	118	146	the	the	DET
ajbmeb-82	118	147	facility	facility	NOUN
ajbmeb-82	118	148	5	5	NUM
ajbmeb-82	118	149	9	9	NUM
ajbmeb-82	118	150	73,4	73,4	NUM
ajbmeb-82	118	151	3,67	3,67	NUM
ajbmeb-82	118	152	0	0	NUM
ajbmeb-82	118	153	0	0	NUM
ajbmeb-82	118	154	8	8	NUM
ajbmeb-82	118	155	17	17	NUM
ajbmeb-82	118	156	51	51	NUM
ajbmeb-82	118	157	providing	provide	VERB
ajbmeb-82	118	158	information	information	NOUN
ajbmeb-82	118	159	information	information	NOUN
ajbmeb-82	118	160	on	on	ADP
ajbmeb-82	118	161	unemployed	unemployed	ADJ
ajbmeb-82	118	162	energies	energy	NOUN
ajbmeb-82	118	163	and	and	CCONJ
ajbmeb-82	118	164	thus	thus	ADV
ajbmeb-82	118	165	excluding	exclude	VERB
ajbmeb-82	118	166	their	their	PRON
ajbmeb-82	118	167	costs	cost	NOUN
ajbmeb-82	118	168	from	from	ADP
ajbmeb-82	118	169	the	the	DET
ajbmeb-82	118	170	cost	cost	NOUN
ajbmeb-82	118	171	of	of	ADP
ajbmeb-82	118	172	the	the	DET
ajbmeb-82	118	173	product	product	NOUN
ajbmeb-82	118	174	6	6	NUM
ajbmeb-82	118	175	5	5	NUM
ajbmeb-82	118	176	84,2	84,2	NUM
ajbmeb-82	118	177	4,21	4,21	NUM
ajbmeb-82	118	178	4	4	NUM
ajbmeb-82	118	179	2	2	NUM
ajbmeb-82	118	180	9	9	NUM
ajbmeb-82	118	181	20	20	NUM
ajbmeb-82	118	182	41	41	NUM
ajbmeb-82	118	183	providing	provide	VERB
ajbmeb-82	118	184	operational	operational	ADJ
ajbmeb-82	118	185	measures	measure	NOUN
ajbmeb-82	118	186	to	to	PART
ajbmeb-82	118	187	rationalize	rationalize	VERB
ajbmeb-82	118	188	production	production	NOUN
ajbmeb-82	118	189	decisions	decision	NOUN
ajbmeb-82	118	190	in	in	ADP
ajbmeb-82	118	191	a	a	DET
ajbmeb-82	118	192	competitive	competitive	ADJ
ajbmeb-82	118	193	environment	environment	NOUN
ajbmeb-82	119	1	7	7	NUM
ajbmeb-82	119	2	10	10	NUM
ajbmeb-82	119	3	72,8	72,8	NUM
ajbmeb-82	120	1	3,64	3,64	NUM
ajbmeb-82	120	2	7	7	NUM
ajbmeb-82	120	3	13	13	NUM
ajbmeb-82	120	4	9	9	NUM
ajbmeb-82	120	5	18	18	NUM
ajbmeb-82	120	6	29	29	NUM
ajbmeb-82	120	7	focus	focus	NOUN
ajbmeb-82	120	8	on	on	ADP
ajbmeb-82	120	9	accurate	accurate	ADJ
ajbmeb-82	120	10	cash	cash	NOUN
ajbmeb-82	120	11	flows	flow	NOUN
ajbmeb-82	120	12	that	that	PRON
ajbmeb-82	120	13	support	support	VERB
ajbmeb-82	120	14	the	the	DET
ajbmeb-82	120	15	decision	decision	NOUN
ajbmeb-82	120	16	-making	-make	VERB
ajbmeb-82	120	17	process	process	NOUN
ajbmeb-82	120	18	8	8	NUM
ajbmeb-82	120	19	6	6	NUM
ajbmeb-82	120	20	81,6	81,6	NUM
ajbmeb-82	120	21	4,08	4,08	NUM
ajbmeb-82	120	22	1	1	NUM
ajbmeb-82	120	23	11	11	NUM
ajbmeb-82	120	24	7	7	NUM
ajbmeb-82	120	25	19	19	NUM
ajbmeb-82	120	26	38	38	NUM
ajbmeb-82	120	27	providing	provide	VERB
ajbmeb-82	120	28	information	information	NOUN
ajbmeb-82	120	29	about	about	ADP
ajbmeb-82	120	30	the	the	DET
ajbmeb-82	120	31	suppliers	supplier	NOUN
ajbmeb-82	120	32	chain	chain	NOUN
ajbmeb-82	120	33	and	and	CCONJ
ajbmeb-82	120	34	the	the	DET
ajbmeb-82	120	35	excellence	excellence	NOUN
ajbmeb-82	120	36	of	of	ADP
ajbmeb-82	120	37	those	those	PRON
ajbmeb-82	120	38	who	who	PRON
ajbmeb-82	120	39	are	be	AUX
ajbmeb-82	120	40	not	not	PART
ajbmeb-82	120	41	committed	commit	VERB
ajbmeb-82	120	42	9	9	NUM
ajbmeb-82	120	43	3	3	NUM
ajbmeb-82	120	44	87,2	87,2	NUM
ajbmeb-82	120	45	4,36	4,36	NUM
ajbmeb-82	120	46	0	0	NUM
ajbmeb-82	120	47	1	1	NUM
ajbmeb-82	120	48	12	12	NUM
ajbmeb-82	120	49	21	21	NUM
ajbmeb-82	120	50	42	42	NUM
ajbmeb-82	120	51	helps	help	VERB
ajbmeb-82	120	52	continuously	continuously	ADV
ajbmeb-82	120	53	improve	improve	VERB
ajbmeb-82	120	54	and	and	CCONJ
ajbmeb-82	120	55	try	try	VERB
ajbmeb-82	120	56	to	to	PART
ajbmeb-82	120	57	reduce	reduce	VERB
ajbmeb-82	120	58	losses	loss	NOUN
ajbmeb-82	120	59	in	in	ADP
ajbmeb-82	120	60	a	a	DET
ajbmeb-82	120	61	way	way	NOUN
ajbmeb-82	120	62	that	that	PRON
ajbmeb-82	120	63	reduces	reduce	VERB
ajbmeb-82	120	64	costs	cost	NOUN
ajbmeb-82	120	65	10	10	NUM
ajbmeb-82	120	66	it	it	PRON
ajbmeb-82	120	67	appears	appear	VERB
ajbmeb-82	120	68	from	from	ADP
ajbmeb-82	120	69	table	table	NOUN
ajbmeb-82	120	70	no	no	NOUN
ajbmeb-82	120	71	.	.	PUNCT
ajbmeb-82	121	1	(	(	PUNCT
ajbmeb-82	121	2	3	3	NUM
ajbmeb-82	121	3	)	)	PUNCT
ajbmeb-82	121	4	that	that	SCONJ
ajbmeb-82	121	5	the	the	DET
ajbmeb-82	121	6	first	first	ADJ
ajbmeb-82	121	7	three	three	NUM
ajbmeb-82	121	8	ranks	rank	NOUN
ajbmeb-82	121	9	(	(	PUNCT
ajbmeb-82	121	10	first	first	ADJ
ajbmeb-82	121	11	,	,	PUNCT
ajbmeb-82	121	12	second	second	ADJ
ajbmeb-82	121	13	,	,	PUNCT
ajbmeb-82	121	14	third	third	ADJ
ajbmeb-82	121	15	)	)	PUNCT
ajbmeb-82	121	16	were	be	AUX
ajbmeb-82	121	17	obtained	obtain	VERB
ajbmeb-82	121	18	by	by	ADP
ajbmeb-82	121	19	phrases	phrase	NOUN
ajbmeb-82	121	20	with	with	ADP
ajbmeb-82	121	21	sequences	sequence	NOUN
ajbmeb-82	121	22	(	(	PUNCT
ajbmeb-82	121	23	3	3	NUM
ajbmeb-82	121	24	)	)	PUNCT
ajbmeb-82	121	25	,	,	PUNCT
ajbmeb-82	121	26	(	(	PUNCT
ajbmeb-82	121	27	1	1	NUM
ajbmeb-82	121	28	)	)	PUNCT
ajbmeb-82	121	29	,	,	PUNCT
ajbmeb-82	121	30	(	(	PUNCT
ajbmeb-82	121	31	10	10	NUM
ajbmeb-82	121	32	)	)	PUNCT
ajbmeb-82	121	33	,	,	PUNCT
ajbmeb-82	121	34	respectively	respectively	ADV
ajbmeb-82	121	35	,	,	PUNCT
ajbmeb-82	121	36	and	and	CCONJ
ajbmeb-82	121	37	with	with	ADP
ajbmeb-82	121	38	relative	relative	ADJ
ajbmeb-82	121	39	importance	importance	NOUN
ajbmeb-82	121	40	of	of	ADP
ajbmeb-82	121	41	(	(	PUNCT
ajbmeb-82	121	42	90,8	90,8	NUM
ajbmeb-82	121	43	)	)	PUNCT
ajbmeb-82	121	44	,	,	PUNCT
ajbmeb-82	121	45	89,21	89,21	NUM
ajbmeb-82	121	46	)	)	PUNCT
ajbmeb-82	121	47	,	,	PUNCT
ajbmeb-82	121	48	(	(	PUNCT
ajbmeb-82	121	49	87,2	87,2	NUM
ajbmeb-82	121	50	)	)	PUNCT
ajbmeb-82	121	51	,	,	PUNCT
ajbmeb-82	121	52	respectively	respectively	ADV
ajbmeb-82	121	53	,	,	PUNCT
ajbmeb-82	121	54	with	with	ADP
ajbmeb-82	121	55	an	an	DET
ajbmeb-82	121	56	average	average	NOUN
ajbmeb-82	121	57	of	of	ADP
ajbmeb-82	121	58	(	(	PUNCT
ajbmeb-82	121	59	4,54	4,54	NUM
ajbmeb-82	121	60	)	)	PUNCT
ajbmeb-82	121	61	,	,	PUNCT
ajbmeb-82	121	62	(	(	PUNCT
ajbmeb-82	121	63	4,46	4,46	NOUN
ajbmeb-82	121	64	)	)	PUNCT
ajbmeb-82	121	65	,	,	PUNCT
ajbmeb-82	121	66	(	(	PUNCT
ajbmeb-82	121	67	4,36	4,36	NUM
ajbmeb-82	121	68	)	)	PUNCT
ajbmeb-82	121	69	,	,	PUNCT
ajbmeb-82	121	70	respectively	respectively	ADV
ajbmeb-82	121	71	.	.	PUNCT
ajbmeb-82	122	1	while	while	SCONJ
ajbmeb-82	122	2	the	the	DET
ajbmeb-82	122	3	last	last	ADJ
ajbmeb-82	122	4	three	three	NUM
ajbmeb-82	122	5	ranks	rank	NOUN
ajbmeb-82	122	6	(	(	PUNCT
ajbmeb-82	122	7	eighth	eighth	ADJ
ajbmeb-82	122	8	,	,	PUNCT
ajbmeb-82	122	9	ninth	ninth	ADJ
ajbmeb-82	122	10	,	,	PUNCT
ajbmeb-82	122	11	tenth	tenth	ADJ
ajbmeb-82	122	12	)	)	PUNCT
ajbmeb-82	122	13	were	be	AUX
ajbmeb-82	122	14	the	the	DET
ajbmeb-82	122	15	share	share	NOUN
ajbmeb-82	122	16	of	of	ADP
ajbmeb-82	122	17	phrases	phrase	NOUN
ajbmeb-82	122	18	with	with	ADP
ajbmeb-82	122	19	serials	serial	NOUN
ajbmeb-82	122	20	(	(	PUNCT
ajbmeb-82	122	21	4	4	NUM
ajbmeb-82	122	22	)	)	PUNCT
ajbmeb-82	122	23	,	,	PUNCT
ajbmeb-82	122	24	(	(	PUNCT
ajbmeb-82	122	25	6	6	NUM
ajbmeb-82	122	26	)	)	PUNCT
ajbmeb-82	122	27	,	,	PUNCT
ajbmeb-82	122	28	(	(	PUNCT
ajbmeb-82	122	29	8)	8)	NUM
ajbmeb-82	122	30	,	,	PUNCT
ajbmeb-82	122	31	respectively	respectively	ADV
ajbmeb-82	122	32	,	,	PUNCT
ajbmeb-82	122	33	with	with	ADP
ajbmeb-82	122	34	a	a	DET
ajbmeb-82	122	35	relative	relative	ADJ
ajbmeb-82	122	36	importance	importance	NOUN
ajbmeb-82	122	37	of	of	ADP
ajbmeb-82	122	38	(	(	PUNCT
ajbmeb-82	122	39	79,2	79,2	NOUN
ajbmeb-82	122	40	)	)	PUNCT
ajbmeb-82	122	41	,	,	PUNCT
ajbmeb-82	122	42	(	(	PUNCT
ajbmeb-82	122	43	73,4	73,4	NOUN
ajbmeb-82	122	44	)	)	PUNCT
ajbmeb-82	122	45	,	,	PUNCT
ajbmeb-82	122	46	(	(	PUNCT
ajbmeb-82	122	47	72,8	72,8	NOUN
ajbmeb-82	122	48	)	)	PUNCT
ajbmeb-82	122	49	respectively	respectively	ADV
ajbmeb-82	122	50	,	,	PUNCT
ajbmeb-82	122	51	with	with	ADP
ajbmeb-82	122	52	an	an	DET
ajbmeb-82	122	53	average	average	NOUN
ajbmeb-82	122	54	of	of	ADP
ajbmeb-82	122	55	(	(	PUNCT
ajbmeb-82	122	56	3,96	3,96	NUM
ajbmeb-82	122	57	)	)	PUNCT
ajbmeb-82	122	58	,	,	PUNCT
ajbmeb-82	122	59	(	(	PUNCT
ajbmeb-82	122	60	3,67	3,67	NUM
ajbmeb-82	122	61	)	)	PUNCT
ajbmeb-82	122	62	,	,	PUNCT
ajbmeb-82	122	63	(	(	PUNCT
ajbmeb-82	122	64	3,64	3,64	NUM
ajbmeb-82	122	65	)	)	PUNCT
ajbmeb-82	122	66	,	,	PUNCT
ajbmeb-82	122	67	respectively	respectively	ADV
ajbmeb-82	122	68	.	.	PUNCT
ajbmeb-82	123	1	it	it	PRON
ajbmeb-82	123	2	is	be	AUX
ajbmeb-82	123	3	also	also	ADV
ajbmeb-82	123	4	clear	clear	ADJ
ajbmeb-82	123	5	that	that	SCONJ
ajbmeb-82	123	6	the	the	DET
ajbmeb-82	123	7	average	average	ADJ
ajbmeb-82	123	8	group	group	NOUN
ajbmeb-82	123	9	of	of	ADP
ajbmeb-82	123	10	this	this	DET
ajbmeb-82	123	11	group	group	NOUN
ajbmeb-82	123	12	reached	reach	VERB
ajbmeb-82	123	13	(	(	PUNCT
ajbmeb-82	123	14	4,13	4,13	NUM
ajbmeb-82	123	15	)	)	PUNCT
ajbmeb-82	123	16	with	with	ADP
ajbmeb-82	123	17	a	a	DET
ajbmeb-82	123	18	percentage	percentage	NOUN
ajbmeb-82	123	19	of	of	ADP
ajbmeb-82	123	20	(	(	PUNCT
ajbmeb-82	123	21	83	83	NUM
ajbmeb-82	123	22	%	%	NOUN
ajbmeb-82	123	23	)	)	PUNCT
ajbmeb-82	123	24	while	while	SCONJ
ajbmeb-82	123	25	the	the	DET
ajbmeb-82	123	26	average	average	NOUN
ajbmeb-82	123	27	of	of	ADP
ajbmeb-82	123	28	the	the	DET
ajbmeb-82	123	29	first	first	ADJ
ajbmeb-82	123	30	and	and	CCONJ
ajbmeb-82	123	31	second	second	ADJ
ajbmeb-82	123	32	groups	group	NOUN
ajbmeb-82	123	33	(	(	PUNCT
ajbmeb-82	123	34	3,75	3,75	NOUN
ajbmeb-82	123	35	)	)	PUNCT
ajbmeb-82	123	36	,	,	PUNCT
ajbmeb-82	123	37	(	(	PUNCT
ajbmeb-82	123	38	4.12	4.12	NUM
ajbmeb-82	123	39	)	)	PUNCT
ajbmeb-82	123	40	,	,	PUNCT
ajbmeb-82	123	41	respectively	respectively	ADV
ajbmeb-82	123	42	,	,	PUNCT
ajbmeb-82	123	43	and	and	CCONJ
ajbmeb-82	123	44	its	its	PRON
ajbmeb-82	123	45	percentage	percentage	NOUN
ajbmeb-82	123	46	was	be	AUX
ajbmeb-82	123	47	(	(	PUNCT
ajbmeb-82	123	48	75	75	NUM
ajbmeb-82	123	49	%	%	NOUN
ajbmeb-82	123	50	)	)	PUNCT
ajbmeb-82	123	51	,	,	PUNCT
ajbmeb-82	123	52	(	(	PUNCT
ajbmeb-82	123	53	82	82	NUM
ajbmeb-82	123	54	%	%	NOUN
ajbmeb-82	123	55	)	)	PUNCT
ajbmeb-82	123	56	straight	straight	ADJ
ajbmeb-82	123	57	.	.	PUNCT
ajbmeb-82	124	1	this	this	PRON
ajbmeb-82	124	2	indicates	indicate	VERB
ajbmeb-82	124	3	that	that	SCONJ
ajbmeb-82	124	4	the	the	DET
ajbmeb-82	124	5	effect	effect	NOUN
ajbmeb-82	124	6	of	of	ADP
ajbmeb-82	124	7	the	the	DET
ajbmeb-82	124	8	application	application	NOUN
ajbmeb-82	124	9	of	of	ADP
ajbmeb-82	124	10	smart	smart	ADJ
ajbmeb-82	124	11	audit	audit	NOUN
ajbmeb-82	124	12	tools	tool	NOUN
ajbmeb-82	124	13	on	on	ADP
ajbmeb-82	124	14	the	the	DET
ajbmeb-82	124	15	activation	activation	NOUN
ajbmeb-82	124	16	of	of	ADP
ajbmeb-82	124	17	graceful	graceful	ADJ
ajbmeb-82	124	18	accounting	accounting	NOUN
ajbmeb-82	124	19	on	on	ADP
ajbmeb-82	124	20	the	the	DET
ajbmeb-82	124	21	one	one	NUM
ajbmeb-82	124	22	hand	hand	NOUN
ajbmeb-82	124	23	and	and	CCONJ
ajbmeb-82	124	24	the	the	DET
ajbmeb-82	124	25	effect	effect	NOUN
ajbmeb-82	124	26	of	of	ADP
ajbmeb-82	124	27	following	follow	VERB
ajbmeb-82	124	28	the	the	DET
ajbmeb-82	124	29	tools	tool	NOUN
ajbmeb-82	124	30	with	with	ADP
ajbmeb-82	124	31	accountability	accountability	NOUN
ajbmeb-82	124	32	on	on	ADP
ajbmeb-82	124	33	the	the	DET
ajbmeb-82	124	34	effectiveness	effectiveness	NOUN
ajbmeb-82	124	35	of	of	ADP
ajbmeb-82	124	36	smart	smart	ADJ
ajbmeb-82	124	37	auditing	auditing	NOUN
ajbmeb-82	124	38	on	on	ADP
ajbmeb-82	124	39	the	the	DET
ajbmeb-82	124	40	other	other	ADJ
ajbmeb-82	124	41	hand	hand	NOUN
ajbmeb-82	124	42	,	,	PUNCT
ajbmeb-82	124	43	has	have	AUX
ajbmeb-82	124	44	resulted	result	VERB
ajbmeb-82	124	45	in	in	ADP
ajbmeb-82	124	46	the	the	DET
ajbmeb-82	124	47	results	result	NOUN
ajbmeb-82	124	48	and	and	CCONJ
ajbmeb-82	124	49	less	less	ADJ
ajbmeb-82	124	50	effects	effect	NOUN
ajbmeb-82	124	51	compared	compare	VERB
ajbmeb-82	124	52	to	to	ADP
ajbmeb-82	124	53	the	the	DET
ajbmeb-82	124	54	results	result	NOUN
ajbmeb-82	124	55	and	and	CCONJ
ajbmeb-82	124	56	effects	effect	NOUN
ajbmeb-82	124	57	of	of	ADP
ajbmeb-82	124	58	integration	integration	NOUN
ajbmeb-82	124	59	between	between	ADP
ajbmeb-82	124	60	them	they	PRON
ajbmeb-82	124	61	together	together	ADV
ajbmeb-82	124	62	in	in	ADP
ajbmeb-82	124	63	order	order	NOUN
ajbmeb-82	124	64	to	to	PART
ajbmeb-82	124	65	provide	provide	VERB
ajbmeb-82	124	66	accurate	accurate	ADJ
ajbmeb-82	124	67	and	and	CCONJ
ajbmeb-82	124	68	appropriate	appropriate	ADJ
ajbmeb-82	124	69	information	information	NOUN
ajbmeb-82	124	70	to	to	PART
ajbmeb-82	124	71	make	make	VERB
ajbmeb-82	124	72	rational	rational	ADJ
ajbmeb-82	124	73	decisions	decision	NOUN
ajbmeb-82	124	74	.	.	PUNCT
ajbmeb-82	125	1	this	this	PRON
ajbmeb-82	125	2	indicates	indicate	VERB
ajbmeb-82	125	3	the	the	DET
ajbmeb-82	125	4	acceptance	acceptance	NOUN
ajbmeb-82	125	5	of	of	ADP
ajbmeb-82	125	6	all	all	DET
ajbmeb-82	125	7	three	three	NUM
ajbmeb-82	125	8	research	research	NOUN
ajbmeb-82	125	9	hypotheses	hypothesis	NOUN
ajbmeb-82	125	10	due	due	ADJ
ajbmeb-82	125	11	to	to	ADP
ajbmeb-82	125	12	the	the	DET
ajbmeb-82	125	13	average	average	ADJ
ajbmeb-82	125	14	rise	rise	NOUN
ajbmeb-82	125	15	in	in	ADP
ajbmeb-82	125	16	the	the	DET
ajbmeb-82	125	17	three	three	NUM
ajbmeb-82	125	18	cases	case	NOUN
ajbmeb-82	125	19	,	,	PUNCT
ajbmeb-82	125	20	in	in	ADP
ajbmeb-82	125	21	addition	addition	NOUN
ajbmeb-82	125	22	to	to	ADP
ajbmeb-82	125	23	the	the	DET
ajbmeb-82	125	24	increase	increase	NOUN
ajbmeb-82	125	25	in	in	ADP
ajbmeb-82	125	26	the	the	DET
ajbmeb-82	125	27	percentage	percentage	NOUN
ajbmeb-82	125	28	to	to	ADP
ajbmeb-82	125	29	(	(	PUNCT
ajbmeb-82	125	30	75	75	NUM
ajbmeb-82	125	31	%	%	NOUN
ajbmeb-82	125	32	)	)	PUNCT
ajbmeb-82	125	33	,	,	PUNCT
ajbmeb-82	125	34	(	(	PUNCT
ajbmeb-82	125	35	82	82	NUM
ajbmeb-82	125	36	%	%	NOUN
ajbmeb-82	125	37	)	)	PUNCT
ajbmeb-82	125	38	and	and	CCONJ
ajbmeb-82	125	39	(	(	PUNCT
ajbmeb-82	125	40	83	83	NUM
ajbmeb-82	125	41	%	%	NOUN
ajbmeb-82	125	42	)	)	PUNCT
ajbmeb-82	125	43	,	,	PUNCT
ajbmeb-82	125	44	respectively	respectively	ADV
ajbmeb-82	125	45	.	.	PUNCT
ajbmeb-82	126	1	conclusions	conclusion	NOUN
ajbmeb-82	126	2	asmart	asmart	PROPN
ajbmeb-82	126	3	audit	audit	NOUN
ajbmeb-82	126	4	is	be	AUX
ajbmeb-82	126	5	based	base	VERB
ajbmeb-82	126	6	on	on	ADP
ajbmeb-82	126	7	the	the	DET
ajbmeb-82	126	8	use	use	NOUN
ajbmeb-82	126	9	of	of	ADP
ajbmeb-82	126	10	advanced	advanced	ADJ
ajbmeb-82	126	11	technology	technology	NOUN
ajbmeb-82	126	12	in	in	ADP
ajbmeb-82	126	13	the	the	DET
ajbmeb-82	126	14	audit	audit	NOUN
ajbmeb-82	126	15	process	process	NOUN
ajbmeb-82	126	16	,	,	PUNCT
ajbmeb-82	126	17	such	such	ADJ
ajbmeb-82	126	18	as	as	ADP
ajbmeb-82	126	19	the	the	DET
ajbmeb-82	126	20	use	use	NOUN
ajbmeb-82	126	21	of	of	ADP
ajbmeb-82	126	22	artificial	artificial	ADJ
ajbmeb-82	126	23	nerve	nerve	NOUN
ajbmeb-82	126	24	networks	network	NOUN
ajbmeb-82	126	25	that	that	PRON
ajbmeb-82	126	26	mimic	mimic	VERB
ajbmeb-82	126	27	the	the	DET
ajbmeb-82	126	28	human	human	ADJ
ajbmeb-82	126	29	mind	mind	NOUN
ajbmeb-82	126	30	and	and	CCONJ
ajbmeb-82	126	31	be	be	AUX
ajbmeb-82	126	32	able	able	ADJ
ajbmeb-82	126	33	to	to	PART
ajbmeb-82	126	34	absorb	absorb	VERB
ajbmeb-82	126	35	and	and	CCONJ
ajbmeb-82	126	36	process	process	VERB
ajbmeb-82	126	37	a	a	DET
ajbmeb-82	126	38	huge	huge	ADJ
ajbmeb-82	126	39	amount	amount	NOUN
ajbmeb-82	126	40	of	of	ADP
ajbmeb-82	126	41	data	datum	NOUN
ajbmeb-82	126	42	,	,	PUNCT
ajbmeb-82	126	43	continuity	continuity	NOUN
ajbmeb-82	126	44	,	,	PUNCT
ajbmeb-82	126	45	and	and	CCONJ
ajbmeb-82	126	46	extract	extract	VERB
ajbmeb-82	126	47	accurate	accurate	ADJ
ajbmeb-82	126	48	results	result	NOUN
ajbmeb-82	126	49	and	and	CCONJ
ajbmeb-82	126	50	with	with	ADP
ajbmeb-82	126	51	a	a	DET
ajbmeb-82	126	52	brief	brief	ADJ
ajbmeb-82	126	53	time	time	NOUN
ajbmeb-82	126	54	aimed	aim	VERB
ajbmeb-82	126	55	at	at	ADP
ajbmeb-82	126	56	providing	provide	VERB
ajbmeb-82	126	57	information	information	NOUN
ajbmeb-82	126	58	on	on	ADP
ajbmeb-82	126	59	a	a	DET
ajbmeb-82	126	60	high	high	ADJ
ajbmeb-82	126	61	degree	degree	NOUN
ajbmeb-82	126	62	of	of	ADP
ajbmeb-82	126	63	reliability	reliability	NOUN
ajbmeb-82	126	64	for	for	ADP
ajbmeb-82	126	65	management	management	NOUN
ajbmeb-82	126	66	and	and	CCONJ
ajbmeb-82	126	67	beneficiaries	beneficiary	NOUN
ajbmeb-82	126	68	to	to	PART
ajbmeb-82	126	69	make	make	VERB
ajbmeb-82	126	70	decisions	decision	NOUN
ajbmeb-82	126	71	rachida	rachida	VERB
ajbmeb-82	126	72	in	in	ADP
ajbmeb-82	126	73	all	all	DET
ajbmeb-82	126	74	fields	field	NOUN
ajbmeb-82	126	75	,	,	PUNCT
ajbmeb-82	126	76	including	include	VERB
ajbmeb-82	126	77	allocating	allocate	VERB
ajbmeb-82	126	78	costs	cost	NOUN
ajbmeb-82	126	79	fairly	fairly	ADV
ajbmeb-82	126	80	,	,	PUNCT
ajbmeb-82	126	81	in	in	ADP
ajbmeb-82	126	82	a	a	DET
ajbmeb-82	126	83	way	way	NOUN
ajbmeb-82	126	84	that	that	PRON
ajbmeb-82	126	85	reduces	reduce	VERB
ajbmeb-82	126	86	the	the	DET
ajbmeb-82	126	87	cost	cost	NOUN
ajbmeb-82	126	88	of	of	ADP
ajbmeb-82	126	89	the	the	DET
ajbmeb-82	126	90	final	final	ADJ
ajbmeb-82	126	91	product	product	NOUN
ajbmeb-82	126	92	.	.	PUNCT
ajbmeb-82	127	1	bthe	bthe	DET
ajbmeb-82	127	2	importance	importance	NOUN
ajbmeb-82	127	3	of	of	ADP
ajbmeb-82	127	4	smart	smart	ADJ
ajbmeb-82	127	5	audit	audit	NOUN
ajbmeb-82	127	6	is	be	AUX
ajbmeb-82	127	7	not	not	PART
ajbmeb-82	127	8	limited	limit	VERB
ajbmeb-82	127	9	to	to	ADP
ajbmeb-82	127	10	being	be	AUX
ajbmeb-82	127	11	a	a	DET
ajbmeb-82	127	12	new	new	ADJ
ajbmeb-82	127	13	strategy	strategy	NOUN
ajbmeb-82	127	14	and	and	CCONJ
ajbmeb-82	127	15	must	must	AUX
ajbmeb-82	127	16	be	be	AUX
ajbmeb-82	127	17	applied	apply	VERB
ajbmeb-82	127	18	in	in	ADP
ajbmeb-82	127	19	facilities	facility	NOUN
ajbmeb-82	127	20	,	,	PUNCT
ajbmeb-82	127	21	but	but	CCONJ
ajbmeb-82	127	22	rather	rather	ADV
ajbmeb-82	127	23	a	a	DET
ajbmeb-82	127	24	useful	useful	ADJ
ajbmeb-82	127	25	tool	tool	NOUN
ajbmeb-82	127	26	that	that	PRON
ajbmeb-82	127	27	reflects	reflect	VERB
ajbmeb-82	127	28	the	the	DET
ajbmeb-82	127	29	continuous	continuous	ADJ
ajbmeb-82	127	30	development	development	NOUN
ajbmeb-82	127	31	of	of	ADP
ajbmeb-82	127	32	the	the	DET
ajbmeb-82	127	33	aim	aim	NOUN
ajbmeb-82	127	34	of	of	ADP
ajbmeb-82	127	35	maintaining	maintain	VERB
ajbmeb-82	127	36	the	the	DET
ajbmeb-82	127	37	accuracy	accuracy	NOUN
ajbmeb-82	127	38	american	american	PROPN
ajbmeb-82	127	39	journal	journal	PROPN
ajbmeb-82	127	40	of	of	ADP
ajbmeb-82	127	41	business	business	NOUN
ajbmeb-82	127	42	management	management	NOUN
ajbmeb-82	127	43	,	,	PUNCT
ajbmeb-82	127	44	economics	economic	NOUN
ajbmeb-82	127	45	and	and	CCONJ
ajbmeb-82	127	46	banking	banking	NOUN
ajbmeb-82	127	47	volume	volume	NOUN
ajbmeb-82	127	48	4	4	NUM
ajbmeb-82	127	49	,	,	PUNCT
ajbmeb-82	127	50	sep	sep	PROPN
ajbmeb-82	127	51	.	.	PROPN
ajbmeb-82	127	52	,	,	PUNCT
ajbmeb-82	127	53	2022	2022	NUM
ajbmeb-82	127	54	p	p	NOUN
ajbmeb-82	127	55	a	a	DET
ajbmeb-82	127	56	g	g	NOUN
ajbmeb-82	127	57	e	e	NOUN
ajbmeb-82	127	58	|	|	ADV
ajbmeb-82	127	59	55	55	NUM
ajbmeb-82	127	60	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-82	127	61	and	and	CCONJ
ajbmeb-82	127	62	sincerity	sincerity	NOUN
ajbmeb-82	127	63	of	of	ADP
ajbmeb-82	127	64	the	the	DET
ajbmeb-82	127	65	data	datum	NOUN
ajbmeb-82	127	66	and	and	CCONJ
ajbmeb-82	127	67	information	information	NOUN
ajbmeb-82	127	68	based	base	VERB
ajbmeb-82	127	69	on	on	ADP
ajbmeb-82	127	70	the	the	DET
ajbmeb-82	127	71	decisions	decision	NOUN
ajbmeb-82	127	72	,	,	PUNCT
ajbmeb-82	127	73	as	as	ADV
ajbmeb-82	127	74	well	well	ADV
ajbmeb-82	127	75	as	as	ADP
ajbmeb-82	127	76	working	work	VERB
ajbmeb-82	127	77	to	to	PART
ajbmeb-82	127	78	create	create	VERB
ajbmeb-82	127	79	a	a	DET
ajbmeb-82	127	80	continuous	continuous	ADJ
ajbmeb-82	127	81	technological	technological	ADJ
ajbmeb-82	127	82	development	development	NOUN
ajbmeb-82	127	83	.	.	PUNCT
ajbmeb-82	128	1	cthe	cthe	ADJ
ajbmeb-82	128	2	application	application	NOUN
ajbmeb-82	128	3	of	of	ADP
ajbmeb-82	128	4	graceful	graceful	ADJ
ajbmeb-82	128	5	accounting	accounting	NOUN
ajbmeb-82	128	6	in	in	ADP
ajbmeb-82	128	7	integration	integration	NOUN
ajbmeb-82	128	8	with	with	ADP
ajbmeb-82	128	9	smart	smart	ADJ
ajbmeb-82	128	10	audit	audit	NOUN
ajbmeb-82	128	11	leads	lead	VERB
ajbmeb-82	128	12	to	to	ADP
ajbmeb-82	128	13	the	the	DET
ajbmeb-82	128	14	determination	determination	NOUN
ajbmeb-82	128	15	of	of	ADP
ajbmeb-82	128	16	unemployed	unemployed	ADJ
ajbmeb-82	128	17	energy	energy	NOUN
ajbmeb-82	128	18	,	,	PUNCT
ajbmeb-82	128	19	which	which	PRON
ajbmeb-82	128	20	leads	lead	VERB
ajbmeb-82	128	21	to	to	ADP
ajbmeb-82	128	22	the	the	DET
ajbmeb-82	128	23	accuracy	accuracy	NOUN
ajbmeb-82	128	24	of	of	ADP
ajbmeb-82	128	25	allocating	allocate	VERB
ajbmeb-82	128	26	costs	cost	NOUN
ajbmeb-82	128	27	to	to	ADP
ajbmeb-82	128	28	activities	activity	NOUN
ajbmeb-82	128	29	and	and	CCONJ
ajbmeb-82	128	30	productive	productive	ADJ
ajbmeb-82	128	31	processes	process	NOUN
ajbmeb-82	128	32	through	through	ADP
ajbmeb-82	128	33	the	the	DET
ajbmeb-82	128	34	accurate	accurate	ADJ
ajbmeb-82	128	35	tracking	tracking	NOUN
ajbmeb-82	128	36	of	of	ADP
ajbmeb-82	128	37	its	its	PRON
ajbmeb-82	128	38	paths	path	NOUN
ajbmeb-82	128	39	,	,	PUNCT
ajbmeb-82	128	40	which	which	PRON
ajbmeb-82	128	41	reduces	reduce	VERB
ajbmeb-82	128	42	the	the	DET
ajbmeb-82	128	43	cost	cost	NOUN
ajbmeb-82	128	44	of	of	ADP
ajbmeb-82	128	45	the	the	DET
ajbmeb-82	128	46	productive	productive	ADJ
ajbmeb-82	128	47	unit	unit	NOUN
ajbmeb-82	128	48	.	.	PUNCT
ajbmeb-82	129	1	dthe	dthe	ADJ
ajbmeb-82	129	2	integration	integration	NOUN
ajbmeb-82	129	3	between	between	ADP
ajbmeb-82	129	4	graceful	graceful	ADJ
ajbmeb-82	129	5	accounting	accounting	NOUN
ajbmeb-82	129	6	and	and	CCONJ
ajbmeb-82	129	7	smart	smart	ADJ
ajbmeb-82	129	8	auditing	auditing	NOUN
ajbmeb-82	129	9	provides	provide	VERB
ajbmeb-82	129	10	important	important	ADJ
ajbmeb-82	129	11	information	information	NOUN
ajbmeb-82	129	12	about	about	ADP
ajbmeb-82	129	13	the	the	DET
ajbmeb-82	129	14	host	host	NOUN
ajbmeb-82	129	15	activities	activity	NOUN
ajbmeb-82	129	16	of	of	ADP
ajbmeb-82	129	17	value	value	NOUN
ajbmeb-82	129	18	and	and	CCONJ
ajbmeb-82	129	19	the	the	DET
ajbmeb-82	129	20	non	non	ADJ
ajbmeb-82	129	21	-	-	ADJ
ajbmeb-82	129	22	host	host	ADJ
ajbmeb-82	129	23	activities	activity	NOUN
ajbmeb-82	129	24	of	of	ADP
ajbmeb-82	129	25	value	value	NOUN
ajbmeb-82	129	26	and	and	CCONJ
ajbmeb-82	129	27	disposal	disposal	NOUN
ajbmeb-82	129	28	,	,	PUNCT
ajbmeb-82	129	29	which	which	PRON
ajbmeb-82	129	30	leads	lead	VERB
ajbmeb-82	129	31	to	to	ADP
ajbmeb-82	129	32	the	the	DET
ajbmeb-82	129	33	accuracy	accuracy	NOUN
ajbmeb-82	129	34	of	of	ADP
ajbmeb-82	129	35	making	make	VERB
ajbmeb-82	129	36	decisions	decision	NOUN
ajbmeb-82	129	37	and	and	CCONJ
ajbmeb-82	129	38	reducing	reduce	VERB
ajbmeb-82	129	39	costs	cost	NOUN
ajbmeb-82	129	40	.	.	PUNCT
ajbmeb-82	130	1	ethe	ethe	DET
ajbmeb-82	130	2	results	result	NOUN
ajbmeb-82	130	3	of	of	ADP
ajbmeb-82	130	4	the	the	DET
ajbmeb-82	130	5	field	field	NOUN
ajbmeb-82	130	6	study	study	NOUN
ajbmeb-82	130	7	showed	show	VERB
ajbmeb-82	130	8	the	the	DET
ajbmeb-82	130	9	need	need	NOUN
ajbmeb-82	130	10	to	to	PART
ajbmeb-82	130	11	work	work	VERB
ajbmeb-82	130	12	to	to	PART
ajbmeb-82	130	13	create	create	VERB
ajbmeb-82	130	14	integration	integration	NOUN
ajbmeb-82	130	15	between	between	ADP
ajbmeb-82	130	16	smart	smart	ADJ
ajbmeb-82	130	17	audit	audit	NOUN
ajbmeb-82	130	18	and	and	CCONJ
ajbmeb-82	130	19	graceful	graceful	ADJ
ajbmeb-82	130	20	accounting	accounting	NOUN
ajbmeb-82	130	21	tools	tool	NOUN
ajbmeb-82	130	22	due	due	ADJ
ajbmeb-82	130	23	to	to	ADP
ajbmeb-82	130	24	the	the	DET
ajbmeb-82	130	25	positives	positive	NOUN
ajbmeb-82	130	26	achieved	achieve	VERB
ajbmeb-82	130	27	by	by	ADP
ajbmeb-82	130	28	this	this	DET
ajbmeb-82	130	29	integration	integration	NOUN
ajbmeb-82	130	30	,	,	PUNCT
ajbmeb-82	130	31	the	the	DET
ajbmeb-82	130	32	most	most	ADV
ajbmeb-82	130	33	important	important	ADJ
ajbmeb-82	130	34	of	of	ADP
ajbmeb-82	130	35	which	which	PRON
ajbmeb-82	130	36	is	be	AUX
ajbmeb-82	130	37	a	a	DET
ajbmeb-82	130	38	high	high	ADJ
ajbmeb-82	130	39	level	level	NOUN
ajbmeb-82	130	40	of	of	ADP
ajbmeb-82	130	41	accuracy	accuracy	NOUN
ajbmeb-82	130	42	in	in	ADP
ajbmeb-82	130	43	the	the	DET
ajbmeb-82	130	44	measuring	measure	VERB
ajbmeb-82	130	45	products	product	NOUN
ajbmeb-82	130	46	of	of	ADP
ajbmeb-82	130	47	products	product	NOUN
ajbmeb-82	130	48	,	,	PUNCT
ajbmeb-82	130	49	and	and	CCONJ
ajbmeb-82	130	50	achieving	achieve	VERB
ajbmeb-82	130	51	high	high	ADJ
ajbmeb-82	130	52	rates	rate	NOUN
ajbmeb-82	130	53	of	of	ADP
ajbmeb-82	130	54	flexibility	flexibility	NOUN
ajbmeb-82	130	55	and	and	CCONJ
ajbmeb-82	130	56	speed	speed	NOUN
ajbmeb-82	130	57	in	in	ADP
ajbmeb-82	130	58	dealing	deal	VERB
ajbmeb-82	130	59	with	with	ADP
ajbmeb-82	130	60	conditions	condition	NOUN
ajbmeb-82	130	61	,	,	PUNCT
ajbmeb-82	130	62	accuracy	accuracy	NOUN
ajbmeb-82	130	63	and	and	CCONJ
ajbmeb-82	130	64	speed	speed	NOUN
ajbmeb-82	130	65	in	in	ADP
ajbmeb-82	130	66	preparing	prepare	VERB
ajbmeb-82	130	67	financial	financial	ADJ
ajbmeb-82	130	68	reports	report	NOUN
ajbmeb-82	130	69	,	,	PUNCT
ajbmeb-82	130	70	and	and	CCONJ
ajbmeb-82	130	71	tightening	tighten	VERB
ajbmeb-82	130	72	control	control	NOUN
ajbmeb-82	130	73	procedures	procedure	NOUN
ajbmeb-82	130	74	for	for	ADP
ajbmeb-82	130	75	all	all	DET
ajbmeb-82	130	76	joints	joint	NOUN
ajbmeb-82	130	77	of	of	ADP
ajbmeb-82	130	78	the	the	DET
ajbmeb-82	130	79	facility	facility	NOUN
ajbmeb-82	130	80	.	.	PUNCT
ajbmeb-82	131	1	recommendations	recommendation	NOUN
ajbmeb-82	131	2	in	in	ADP
ajbmeb-82	131	3	light	light	NOUN
ajbmeb-82	131	4	of	of	ADP
ajbmeb-82	131	5	the	the	DET
ajbmeb-82	131	6	conclusions	conclusion	NOUN
ajbmeb-82	131	7	reached	reach	VERB
ajbmeb-82	131	8	,	,	PUNCT
ajbmeb-82	131	9	while	while	SCONJ
ajbmeb-82	131	10	the	the	DET
ajbmeb-82	131	11	most	most	ADV
ajbmeb-82	131	12	important	important	ADJ
ajbmeb-82	131	13	recommendations	recommendation	NOUN
ajbmeb-82	131	14	are	be	AUX
ajbmeb-82	131	15	:	:	PUNCT
ajbmeb-82	131	16	athe	athe	ADJ
ajbmeb-82	131	17	researcher	researcher	NOUN
ajbmeb-82	131	18	recommends	recommend	VERB
ajbmeb-82	131	19	the	the	DET
ajbmeb-82	131	20	necessity	necessity	NOUN
ajbmeb-82	131	21	of	of	ADP
ajbmeb-82	131	22	using	use	VERB
ajbmeb-82	131	23	smart	smart	ADJ
ajbmeb-82	131	24	audit	audit	NOUN
ajbmeb-82	131	25	tools	tool	NOUN
ajbmeb-82	131	26	and	and	CCONJ
ajbmeb-82	131	27	applying	apply	VERB
ajbmeb-82	131	28	graceful	graceful	ADJ
ajbmeb-82	131	29	accounting	accounting	NOUN
ajbmeb-82	131	30	tools	tool	NOUN
ajbmeb-82	131	31	and	and	CCONJ
ajbmeb-82	131	32	complementarity	complementarity	NOUN
ajbmeb-82	131	33	between	between	ADP
ajbmeb-82	131	34	them	they	PRON
ajbmeb-82	131	35	due	due	ADP
ajbmeb-82	131	36	to	to	ADP
ajbmeb-82	131	37	the	the	DET
ajbmeb-82	131	38	logical	logical	ADJ
ajbmeb-82	131	39	characteristics	characteristic	NOUN
ajbmeb-82	131	40	of	of	ADP
ajbmeb-82	131	41	this	this	DET
ajbmeb-82	131	42	integration	integration	NOUN
ajbmeb-82	131	43	represented	represent	VERB
ajbmeb-82	131	44	by	by	ADP
ajbmeb-82	131	45	the	the	DET
ajbmeb-82	131	46	accurate	accurate	ADJ
ajbmeb-82	131	47	tracking	tracking	NOUN
ajbmeb-82	131	48	of	of	ADP
ajbmeb-82	131	49	the	the	DET
ajbmeb-82	131	50	cost	cost	NOUN
ajbmeb-82	131	51	elements	element	NOUN
ajbmeb-82	131	52	and	and	CCONJ
ajbmeb-82	131	53	their	their	PRON
ajbmeb-82	131	54	paths	path	NOUN
ajbmeb-82	131	55	,	,	PUNCT
ajbmeb-82	131	56	which	which	PRON
ajbmeb-82	131	57	reflects	reflect	VERB
ajbmeb-82	131	58	positively	positively	ADV
ajbmeb-82	131	59	on	on	ADP
ajbmeb-82	131	60	the	the	DET
ajbmeb-82	131	61	accuracy	accuracy	NOUN
ajbmeb-82	131	62	of	of	ADP
ajbmeb-82	131	63	their	their	PRON
ajbmeb-82	131	64	allocation	allocation	NOUN
ajbmeb-82	131	65	to	to	ADP
ajbmeb-82	131	66	activities	activity	NOUN
ajbmeb-82	131	67	and	and	CCONJ
ajbmeb-82	131	68	operations	operation	NOUN
ajbmeb-82	131	69	,	,	PUNCT
ajbmeb-82	131	70	as	as	ADV
ajbmeb-82	131	71	well	well	ADV
ajbmeb-82	131	72	as	as	ADP
ajbmeb-82	131	73	the	the	DET
ajbmeb-82	131	74	information	information	NOUN
ajbmeb-82	131	75	provided	provide	VERB
ajbmeb-82	131	76	by	by	ADP
ajbmeb-82	131	77	this	this	DET
ajbmeb-82	131	78	integration	integration	NOUN
ajbmeb-82	131	79	that	that	PRON
ajbmeb-82	131	80	helps	help	VERB
ajbmeb-82	131	81	in	in	ADP
ajbmeb-82	131	82	control	control	NOUN
ajbmeb-82	131	83	of	of	ADP
ajbmeb-82	131	84	excessive	excessive	ADJ
ajbmeb-82	131	85	unemployed	unemployed	ADJ
ajbmeb-82	131	86	energies	energy	NOUN
ajbmeb-82	131	87	and	and	CCONJ
ajbmeb-82	131	88	work	work	VERB
ajbmeb-82	131	89	to	to	PART
ajbmeb-82	131	90	guide	guide	VERB
ajbmeb-82	131	91	and	and	CCONJ
ajbmeb-82	131	92	employ	employ	VERB
ajbmeb-82	131	93	available	available	ADJ
ajbmeb-82	131	94	resources	resource	NOUN
ajbmeb-82	131	95	and	and	CCONJ
ajbmeb-82	131	96	distinguish	distinguish	VERB
ajbmeb-82	131	97	between	between	ADP
ajbmeb-82	131	98	activities	activity	NOUN
ajbmeb-82	131	99	that	that	PRON
ajbmeb-82	131	100	add	add	VERB
ajbmeb-82	131	101	value	value	NOUN
ajbmeb-82	131	102	and	and	CCONJ
ajbmeb-82	131	103	activities	activity	NOUN
ajbmeb-82	131	104	that	that	PRON
ajbmeb-82	131	105	do	do	AUX
ajbmeb-82	131	106	not	not	PART
ajbmeb-82	131	107	add	add	VERB
ajbmeb-82	131	108	value	value	NOUN
ajbmeb-82	131	109	.	.	PUNCT
ajbmeb-82	132	1	bthe	bthe	DET
ajbmeb-82	132	2	necessity	necessity	NOUN
ajbmeb-82	132	3	of	of	ADP
ajbmeb-82	132	4	drawing	draw	VERB
ajbmeb-82	132	5	,	,	PUNCT
ajbmeb-82	132	6	formulating	formulate	VERB
ajbmeb-82	132	7	and	and	CCONJ
ajbmeb-82	132	8	implementing	implement	VERB
ajbmeb-82	132	9	clear	clear	ADJ
ajbmeb-82	132	10	strategies	strategy	NOUN
ajbmeb-82	132	11	aimed	aim	VERB
ajbmeb-82	132	12	at	at	ADP
ajbmeb-82	132	13	exploiting	exploit	VERB
ajbmeb-82	132	14	unemployed	unemployed	ADJ
ajbmeb-82	132	15	energies	energy	NOUN
ajbmeb-82	132	16	and	and	CCONJ
ajbmeb-82	132	17	spending	spend	VERB
ajbmeb-82	132	18	resources	resource	NOUN
ajbmeb-82	132	19	efficiently	efficiently	ADV
ajbmeb-82	132	20	,	,	PUNCT
ajbmeb-82	132	21	effectively	effectively	ADV
ajbmeb-82	132	22	and	and	CCONJ
ajbmeb-82	132	23	economically	economically	ADV
ajbmeb-82	132	24	,	,	PUNCT
ajbmeb-82	132	25	as	as	ADV
ajbmeb-82	132	26	long	long	ADV
ajbmeb-82	132	27	as	as	SCONJ
ajbmeb-82	132	28	one	one	NUM
ajbmeb-82	132	29	of	of	ADP
ajbmeb-82	132	30	the	the	DET
ajbmeb-82	132	31	outputs	output	NOUN
ajbmeb-82	132	32	of	of	ADP
ajbmeb-82	132	33	integration	integration	NOUN
ajbmeb-82	132	34	between	between	ADP
ajbmeb-82	132	35	smart	smart	ADJ
ajbmeb-82	132	36	audit	audit	NOUN
ajbmeb-82	132	37	and	and	CCONJ
ajbmeb-82	132	38	graceful	graceful	ADJ
ajbmeb-82	132	39	accounting	accounting	NOUN
ajbmeb-82	132	40	is	be	AUX
ajbmeb-82	132	41	to	to	PART
ajbmeb-82	132	42	provide	provide	VERB
ajbmeb-82	132	43	information	information	NOUN
ajbmeb-82	132	44	related	relate	VERB
ajbmeb-82	132	45	to	to	ADP
ajbmeb-82	132	46	energies	energy	NOUN
ajbmeb-82	132	47	and	and	CCONJ
ajbmeb-82	132	48	resources	resource	NOUN
ajbmeb-82	132	49	.	.	PUNCT
ajbmeb-82	133	1	cworking	cworke	VERB
ajbmeb-82	133	2	to	to	PART
ajbmeb-82	133	3	apply	apply	VERB
ajbmeb-82	133	4	graceful	graceful	ADJ
ajbmeb-82	133	5	accounting	accounting	NOUN
ajbmeb-82	133	6	tools	tool	NOUN
ajbmeb-82	133	7	in	in	ADP
ajbmeb-82	133	8	a	a	DET
ajbmeb-82	133	9	broader	broad	ADJ
ajbmeb-82	133	10	way	way	NOUN
ajbmeb-82	133	11	in	in	ADP
ajbmeb-82	133	12	facilities	facility	NOUN
ajbmeb-82	133	13	and	and	CCONJ
ajbmeb-82	133	14	integration	integration	NOUN
ajbmeb-82	133	15	with	with	ADP
ajbmeb-82	133	16	smart	smart	ADJ
ajbmeb-82	133	17	audit	audit	NOUN
ajbmeb-82	133	18	because	because	SCONJ
ajbmeb-82	133	19	of	of	ADP
ajbmeb-82	133	20	this	this	DET
ajbmeb-82	133	21	integration	integration	NOUN
ajbmeb-82	133	22	playing	play	VERB
ajbmeb-82	133	23	an	an	DET
ajbmeb-82	133	24	important	important	ADJ
ajbmeb-82	133	25	role	role	NOUN
ajbmeb-82	133	26	in	in	ADP
ajbmeb-82	133	27	providing	provide	VERB
ajbmeb-82	133	28	the	the	DET
ajbmeb-82	133	29	information	information	NOUN
ajbmeb-82	133	30	necessary	necessary	ADJ
ajbmeb-82	133	31	to	to	PART
ajbmeb-82	133	32	achieve	achieve	VERB
ajbmeb-82	133	33	the	the	DET
ajbmeb-82	133	34	requirements	requirement	NOUN
ajbmeb-82	133	35	of	of	ADP
ajbmeb-82	133	36	controlling	control	VERB
ajbmeb-82	133	37	the	the	DET
ajbmeb-82	133	38	facility	facility	NOUN
ajbmeb-82	133	39	's	's	PART
ajbmeb-82	133	40	resources	resource	NOUN
ajbmeb-82	133	41	,	,	PUNCT
ajbmeb-82	133	42	which	which	PRON
ajbmeb-82	133	43	helps	help	VERB
ajbmeb-82	133	44	in	in	ADP
ajbmeb-82	133	45	the	the	DET
ajbmeb-82	133	46	optimal	optimal	ADJ
ajbmeb-82	133	47	use	use	NOUN
ajbmeb-82	133	48	of	of	ADP
ajbmeb-82	133	49	these	these	DET
ajbmeb-82	133	50	resources	resource	NOUN
ajbmeb-82	133	51	and	and	CCONJ
ajbmeb-82	133	52	reduce	reduce	VERB
ajbmeb-82	133	53	the	the	DET
ajbmeb-82	133	54	losses	loss	NOUN
ajbmeb-82	133	55	from	from	ADP
ajbmeb-82	133	56	them	they	PRON
ajbmeb-82	133	57	.	.	PUNCT
ajbmeb-82	134	1	ddeveloping	ddevelope	VERB
ajbmeb-82	134	2	awareness	awareness	NOUN
ajbmeb-82	134	3	among	among	ADP
ajbmeb-82	134	4	the	the	DET
ajbmeb-82	134	5	facility	facility	NOUN
ajbmeb-82	134	6	managers	manager	NOUN
ajbmeb-82	134	7	of	of	ADP
ajbmeb-82	134	8	the	the	DET
ajbmeb-82	134	9	importance	importance	NOUN
ajbmeb-82	134	10	of	of	ADP
ajbmeb-82	134	11	the	the	DET
ajbmeb-82	134	12	practices	practice	NOUN
ajbmeb-82	134	13	of	of	ADP
ajbmeb-82	134	14	graceful	graceful	ADJ
ajbmeb-82	134	15	accounting	accounting	NOUN
ajbmeb-82	134	16	tools	tool	NOUN
ajbmeb-82	134	17	and	and	CCONJ
ajbmeb-82	134	18	smart	smart	ADJ
ajbmeb-82	134	19	auditing	auditing	NOUN
ajbmeb-82	134	20	in	in	ADP
ajbmeb-82	134	21	cost	cost	NOUN
ajbmeb-82	134	22	management	management	NOUN
ajbmeb-82	134	23	and	and	CCONJ
ajbmeb-82	134	24	their	their	PRON
ajbmeb-82	134	25	role	role	NOUN
ajbmeb-82	134	26	in	in	ADP
ajbmeb-82	134	27	providing	provide	VERB
ajbmeb-82	134	28	appropriate	appropriate	ADJ
ajbmeb-82	134	29	information	information	NOUN
ajbmeb-82	134	30	to	to	PART
ajbmeb-82	134	31	take	take	VERB
ajbmeb-82	134	32	decisions	decision	NOUN
ajbmeb-82	134	33	and	and	CCONJ
ajbmeb-82	134	34	contribute	contribute	VERB
ajbmeb-82	134	35	to	to	ADP
ajbmeb-82	134	36	the	the	DET
ajbmeb-82	134	37	planning	planning	NOUN
ajbmeb-82	134	38	and	and	CCONJ
ajbmeb-82	134	39	oversight	oversight	NOUN
ajbmeb-82	134	40	process	process	NOUN
ajbmeb-82	134	41	in	in	ADP
ajbmeb-82	134	42	order	order	NOUN
ajbmeb-82	134	43	to	to	PART
ajbmeb-82	134	44	reduce	reduce	VERB
ajbmeb-82	134	45	production	production	NOUN
ajbmeb-82	134	46	costs	cost	NOUN
ajbmeb-82	134	47	.	.	PUNCT
ajbmeb-82	135	1	sources	source	NOUN
ajbmeb-82	135	2	:	:	PUNCT
ajbmeb-82	135	3	a	a	PRON
ajbmeb-82	135	4	-	-	PUNCT
ajbmeb-82	135	5	arabic	arabic	ADJ
ajbmeb-82	135	6	:	:	PUNCT
ajbmeb-82	135	7	1	1	X
ajbmeb-82	135	8	.	.	X
ajbmeb-82	136	1	al	al	PROPN
ajbmeb-82	136	2	-	-	PUNCT
ajbmeb-82	136	3	lami	lami	PROPN
ajbmeb-82	136	4	,	,	PUNCT
ajbmeb-82	136	5	fayez	fayez	VERB
ajbmeb-82	136	6	abdul	abdul	PROPN
ajbmeb-82	136	7	hussein	hussein	PROPN
ajbmeb-82	136	8	,	,	PUNCT
ajbmeb-82	136	9	“	"	PUNCT
ajbmeb-82	136	10	a	a	DET
ajbmeb-82	136	11	proposed	propose	VERB
ajbmeb-82	136	12	form	form	NOUN
ajbmeb-82	136	13	for	for	ADP
ajbmeb-82	136	14	the	the	DET
ajbmeb-82	136	15	role	role	NOUN
ajbmeb-82	136	16	of	of	ADP
ajbmeb-82	136	17	external	external	ADJ
ajbmeb-82	136	18	references	reference	NOUN
ajbmeb-82	136	19	in	in	ADP
ajbmeb-82	136	20	the	the	DET
ajbmeb-82	136	21	disclosure	disclosure	NOUN
ajbmeb-82	136	22	and	and	CCONJ
ajbmeb-82	136	23	report	report	NOUN
ajbmeb-82	136	24	on	on	ADP
ajbmeb-82	136	25	profit	profit	NOUN
ajbmeb-82	136	26	management	management	NOUN
ajbmeb-82	136	27	practices	practice	NOUN
ajbmeb-82	136	28	using	use	VERB
ajbmeb-82	136	29	artificial	artificial	ADJ
ajbmeb-82	136	30	neurological	neurological	ADJ
ajbmeb-82	136	31	networks	network	NOUN
ajbmeb-82	136	32	and	and	CCONJ
ajbmeb-82	136	33	his	his	PRON
ajbmeb-82	136	34	reflection	reflection	NOUN
ajbmeb-82	136	35	on	on	ADP
ajbmeb-82	136	36	the	the	DET
ajbmeb-82	136	37	decisions	decision	NOUN
ajbmeb-82	136	38	of	of	ADP
ajbmeb-82	136	39	the	the	DET
ajbmeb-82	136	40	beneficiariesapplied	beneficiariesapplied	ADJ
ajbmeb-82	136	41	study	study	NOUN
ajbmeb-82	136	42	“	"	PUNCT
ajbmeb-82	136	43	phd	phd	NOUN
ajbmeb-82	136	44	thesis	thesis	NOUN
ajbmeb-82	136	45	,	,	PUNCT
ajbmeb-82	136	46	presented	present	VERB
ajbmeb-82	136	47	to	to	ADP
ajbmeb-82	136	48	the	the	DET
ajbmeb-82	136	49	faculty	faculty	NOUN
ajbmeb-82	136	50	of	of	ADP
ajbmeb-82	136	51	commerce	commerce	PROPN
ajbmeb-82	136	52	,	,	PUNCT
ajbmeb-82	136	53	benha	benha	VERB
ajbmeb-82	136	54	university	university	NOUN
ajbmeb-82	136	55	,	,	PUNCT
ajbmeb-82	136	56	2020	2020	NUM
ajbmeb-82	136	57	.	.	PUNCT
ajbmeb-82	137	1	2	2	X
ajbmeb-82	137	2	.	.	X
ajbmeb-82	137	3	al	al	PROPN
ajbmeb-82	137	4	-	-	PUNCT
ajbmeb-82	137	5	dawawudi	dawawudi	PROPN
ajbmeb-82	137	6	,	,	PUNCT
ajbmeb-82	137	7	ui	ui	PROPN
ajbmeb-82	137	8	mahdi	mahdi	PROPN
ajbmeb-82	137	9	hamid	hamid	PROPN
ajbmeb-82	137	10	,	,	PUNCT
ajbmeb-82	137	11	“	"	PUNCT
ajbmeb-82	137	12	integration	integration	NOUN
ajbmeb-82	137	13	between	between	ADP
ajbmeb-82	137	14	graceful	graceful	ADJ
ajbmeb-82	137	15	accounting	accounting	NOUN
ajbmeb-82	137	16	mechanisms	mechanism	NOUN
ajbmeb-82	137	17	and	and	CCONJ
ajbmeb-82	137	18	cost	cost	VERB
ajbmeb-82	137	19	american	american	ADJ
ajbmeb-82	137	20	journal	journal	PROPN
ajbmeb-82	137	21	of	of	ADP
ajbmeb-82	137	22	business	business	NOUN
ajbmeb-82	137	23	management	management	NOUN
ajbmeb-82	137	24	,	,	PUNCT
ajbmeb-82	137	25	economics	economic	NOUN
ajbmeb-82	137	26	and	and	CCONJ
ajbmeb-82	137	27	banking	banking	NOUN
ajbmeb-82	137	28	volume	volume	NOUN
ajbmeb-82	137	29	4	4	NUM
ajbmeb-82	137	30	,	,	PUNCT
ajbmeb-82	137	31	sep	sep	PROPN
ajbmeb-82	137	32	.	.	PROPN
ajbmeb-82	137	33	,	,	PUNCT
ajbmeb-82	137	34	2022	2022	NUM
ajbmeb-82	137	35	p	p	NOUN
ajbmeb-82	138	1	a	a	DET
ajbmeb-82	138	2	g	g	NOUN
ajbmeb-82	138	3	e	e	NOUN
ajbmeb-82	138	4	|	|	ADV
ajbmeb-82	138	5	56	56	NUM
ajbmeb-82	138	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-82	138	7	applications	application	NOUN
ajbmeb-82	138	8	on	on	ADP
ajbmeb-82	138	9	the	the	DET
ajbmeb-82	138	10	basis	basis	NOUN
ajbmeb-82	138	11	of	of	ADP
ajbmeb-82	138	12	activitiesa	activitiesa	NOUN
ajbmeb-82	138	13	case	case	NOUN
ajbmeb-82	138	14	study	study	NOUN
ajbmeb-82	138	15	in	in	ADP
ajbmeb-82	138	16	the	the	DET
ajbmeb-82	138	17	general	general	ADJ
ajbmeb-82	138	18	company	company	NOUN
ajbmeb-82	138	19	for	for	ADP
ajbmeb-82	138	20	southern	southern	ADJ
ajbmeb-82	138	21	cement	cement	NOUN
ajbmeb-82	138	22	najaf	najaf	NOUN
ajbmeb-82	138	23	cement	cement	NOUN
ajbmeb-82	138	24	factory	factory	NOUN
ajbmeb-82	138	25	”	"	PUNCT
ajbmeb-82	138	26	,	,	PUNCT
ajbmeb-82	138	27	master	master	NOUN
ajbmeb-82	138	28	thesis	thesis	NOUN
ajbmeb-82	138	29	in	in	ADP
ajbmeb-82	138	30	financial	financial	ADJ
ajbmeb-82	138	31	and	and	CCONJ
ajbmeb-82	138	32	accounting	accounting	NOUN
ajbmeb-82	138	33	technologies	technology	NOUN
ajbmeb-82	138	34	,	,	PUNCT
ajbmeb-82	138	35	introduction	introduction	NOUN
ajbmeb-82	138	36	to	to	ADP
ajbmeb-82	138	37	the	the	DET
ajbmeb-82	138	38	college	college	NOUN
ajbmeb-82	138	39	of	of	ADP
ajbmeb-82	138	40	administrative	administrative	ADJ
ajbmeb-82	138	41	technology	technology	NOUN
ajbmeb-82	138	42	,	,	PUNCT
ajbmeb-82	138	43	middle	middle	ADJ
ajbmeb-82	138	44	euphrates	euphrates	PROPN
ajbmeb-82	138	45	university	university	PROPN
ajbmeb-82	138	46	technology	technology	NOUN
ajbmeb-82	138	47	,	,	PUNCT
ajbmeb-82	138	48	2016	2016	NUM
ajbmeb-82	138	49	.	.	PUNCT
ajbmeb-82	139	1	3	3	X
ajbmeb-82	139	2	.	.	X
ajbmeb-82	139	3	al	al	PROPN
ajbmeb-82	139	4	-	-	PUNCT
ajbmeb-82	139	5	duwaik	duwaik	PROPN
ajbmeb-82	139	6	,	,	PUNCT
ajbmeb-82	139	7	musab	musab	PROPN
ajbmeb-82	139	8	muhammad	muhammad	PROPN
ajbmeb-82	139	9	zuhair	zuhair	PROPN
ajbmeb-82	139	10	and	and	CCONJ
ajbmeb-82	139	11	al	al	PROPN
ajbmeb-82	139	12	-	-	PUNCT
ajbmeb-82	139	13	salem	salem	PROPN
ajbmeb-82	139	14	,	,	PUNCT
ajbmeb-82	139	15	muhammad	muhammad	PROPN
ajbmeb-82	139	16	akram	akram	PROPN
ajbmeb-82	139	17	,	,	PUNCT
ajbmeb-82	139	18	“	"	PUNCT
ajbmeb-82	139	19	the	the	DET
ajbmeb-82	139	20	effect	effect	NOUN
ajbmeb-82	139	21	of	of	ADP
ajbmeb-82	139	22	the	the	DET
ajbmeb-82	139	23	use	use	NOUN
ajbmeb-82	139	24	of	of	ADP
ajbmeb-82	139	25	expert	expert	NOUN
ajbmeb-82	139	26	systems	system	NOUN
ajbmeb-82	139	27	on	on	ADP
ajbmeb-82	139	28	developing	develop	VERB
ajbmeb-82	139	29	performance	performance	NOUN
ajbmeb-82	139	30	in	in	ADP
ajbmeb-82	139	31	external	external	ADJ
ajbmeb-82	139	32	audit	audit	NOUN
ajbmeb-82	139	33	”	"	PUNCT
ajbmeb-82	139	34	,	,	PUNCT
ajbmeb-82	139	35	college	college	NOUN
ajbmeb-82	139	36	of	of	ADP
ajbmeb-82	139	37	business	business	NOUN
ajbmeb-82	139	38	,	,	PUNCT
ajbmeb-82	139	39	department	department	NOUN
ajbmeb-82	139	40	of	of	ADP
ajbmeb-82	139	41	accounting	accounting	PROPN
ajbmeb-82	139	42	,	,	PUNCT
ajbmeb-82	139	43	oman	oman	PROPN
ajbmeb-82	139	44	arab	arab	PROPN
ajbmeb-82	139	45	university	university	PROPN
ajbmeb-82	139	46	,	,	PUNCT
ajbmeb-82	139	47	2013	2013	NUM
ajbmeb-82	139	48	.	.	PUNCT
ajbmeb-82	140	1	4	4	X
ajbmeb-82	140	2	.	.	PUNCT
ajbmeb-82	141	1	abu	abu	PROPN
ajbmeb-82	141	2	nassar	nassar	PROPN
ajbmeb-82	141	3	,	,	PUNCT
ajbmeb-82	141	4	muhammad	muhammad	PROPN
ajbmeb-82	141	5	hussein	hussein	PROPN
ajbmeb-82	141	6	,	,	PUNCT
ajbmeb-82	141	7	and	and	CCONJ
ajbmeb-82	141	8	hamidat	hamidat	NOUN
ajbmeb-82	141	9	,	,	PUNCT
ajbmeb-82	141	10	juma	juma	PROPN
ajbmeb-82	141	11	falah	falah	PROPN
ajbmeb-82	141	12	,	,	PUNCT
ajbmeb-82	141	13	“	"	PUNCT
ajbmeb-82	141	14	international	international	ADJ
ajbmeb-82	141	15	financial	financial	ADJ
ajbmeb-82	141	16	accounting	accounting	NOUN
ajbmeb-82	141	17	and	and	CCONJ
ajbmeb-82	141	18	reporting	reporting	NOUN
ajbmeb-82	141	19	standards	standard	NOUN
ajbmeb-82	141	20	(	(	PUNCT
ajbmeb-82	141	21	theoretical	theoretical	ADJ
ajbmeb-82	141	22	and	and	CCONJ
ajbmeb-82	141	23	practical	practical	ADJ
ajbmeb-82	141	24	aspects	aspect	NOUN
ajbmeb-82	141	25	)	)	PUNCT
ajbmeb-82	141	26	,	,	PUNCT
ajbmeb-82	141	27	wael	wael	PROPN
ajbmeb-82	141	28	publishing	publishing	PROPN
ajbmeb-82	141	29	house	house	PROPN
ajbmeb-82	141	30	,	,	PUNCT
ajbmeb-82	141	31	amman	amman	PROPN
ajbmeb-82	141	32	,	,	PUNCT
ajbmeb-82	141	33	2008	2008	NUM
ajbmeb-82	141	34	.	.	PUNCT
ajbmeb-82	142	1	5	5	X
ajbmeb-82	142	2	.	.	X
ajbmeb-82	142	3	burch	burch	PROPN
ajbmeb-82	142	4	,	,	PUNCT
ajbmeb-82	142	5	ghassan	ghassan	PROPN
ajbmeb-82	142	6	falah	falah	PROPN
ajbmeb-82	142	7	,	,	PUNCT
ajbmeb-82	142	8	"	"	PUNCT
ajbmeb-82	142	9	contemporary	contemporary	ADJ
ajbmeb-82	142	10	auditingtheoretical	auditingtheoretical	ADJ
ajbmeb-82	142	11	aspect	aspect	NOUN
ajbmeb-82	142	12	"	"	PUNCT
ajbmeb-82	142	13	,	,	PUNCT
ajbmeb-82	142	14	dar	dar	PROPN
ajbmeb-82	142	15	al	al	PROPN
ajbmeb-82	142	16	-	-	PUNCT
ajbmeb-82	142	17	masirah	masirah	PROPN
ajbmeb-82	142	18	for	for	ADP
ajbmeb-82	142	19	publishing	publishing	NOUN
ajbmeb-82	142	20	and	and	CCONJ
ajbmeb-82	142	21	distribution	distribution	NOUN
ajbmeb-82	142	22	,	,	PUNCT
ajbmeb-82	142	23	jordan	jordan	PROPN
ajbmeb-82	142	24	,	,	PUNCT
ajbmeb-82	142	25	2000	2000	NUM
ajbmeb-82	142	26	.	.	PUNCT
ajbmeb-82	143	1	6	6	NUM
ajbmeb-82	143	2	.	.	X
ajbmeb-82	143	3	ammar	ammar	PROPN
ajbmeb-82	143	4	,	,	PUNCT
ajbmeb-82	143	5	d.	d.	PROPN
ajbmeb-82	143	6	safaa	safaa	PROPN
ajbmeb-82	143	7	mohamed	mohamed	PROPN
ajbmeb-82	143	8	ahmed	ahmed	PROPN
ajbmeb-82	143	9	,	,	PUNCT
ajbmeb-82	143	10	"	"	PUNCT
ajbmeb-82	143	11	the	the	DET
ajbmeb-82	143	12	role	role	NOUN
ajbmeb-82	143	13	of	of	ADP
ajbmeb-82	143	14	gregorian	gregorian	ADJ
ajbmeb-82	143	15	accounting	accounting	NOUN
ajbmeb-82	143	16	in	in	ADP
ajbmeb-82	143	17	the	the	DET
ajbmeb-82	143	18	continuous	continuous	ADJ
ajbmeb-82	143	19	improvement	improvement	NOUN
ajbmeb-82	143	20	of	of	ADP
ajbmeb-82	143	21	the	the	DET
ajbmeb-82	143	22	total	total	ADJ
ajbmeb-82	143	23	performance	performance	NOUN
ajbmeb-82	143	24	of	of	ADP
ajbmeb-82	143	25	the	the	DET
ajbmeb-82	143	26	facility	facility	NOUN
ajbmeb-82	143	27	"	"	PUNCT
ajbmeb-82	143	28	,	,	PUNCT
ajbmeb-82	143	29	magazine	magazine	NOUN
ajbmeb-82	143	30	of	of	ADP
ajbmeb-82	143	31	financial	financial	ADJ
ajbmeb-82	143	32	and	and	CCONJ
ajbmeb-82	143	33	commercial	commercial	ADJ
ajbmeb-82	143	34	research	research	NOUN
ajbmeb-82	143	35	,	,	PUNCT
ajbmeb-82	143	36	faculty	faculty	NOUN
ajbmeb-82	143	37	of	of	ADP
ajbmeb-82	143	38	commerce	commerce	PROPN
ajbmeb-82	143	39	,	,	PUNCT
ajbmeb-82	143	40	university	university	PROPN
ajbmeb-82	143	41	of	of	ADP
ajbmeb-82	143	42	port	port	NOUN
ajbmeb-82	143	43	said	say	VERB
ajbmeb-82	143	44	,	,	PUNCT
ajbmeb-82	143	45	2015	2015	NUM
ajbmeb-82	143	46	.	.	PUNCT
ajbmeb-82	144	1	7	7	X
ajbmeb-82	144	2	.	.	X
ajbmeb-82	144	3	awadallah	awadallah	PROPN
ajbmeb-82	144	4	,	,	PUNCT
ajbmeb-82	144	5	linda	linda	PROPN
ajbmeb-82	144	6	alish	alish	ADJ
ajbmeb-82	144	7	and	and	CCONJ
ajbmeb-82	144	8	the	the	DET
ajbmeb-82	144	9	friend	friend	NOUN
ajbmeb-82	144	10	,	,	PUNCT
ajbmeb-82	144	11	babiker	babiker	PROPN
ajbmeb-82	144	12	ibrahim	ibrahim	PROPN
ajbmeb-82	144	13	,	,	PUNCT
ajbmeb-82	144	14	"	"	PUNCT
ajbmeb-82	144	15	the	the	DET
ajbmeb-82	144	16	effect	effect	NOUN
ajbmeb-82	144	17	of	of	ADP
ajbmeb-82	144	18	integration	integration	NOUN
ajbmeb-82	144	19	between	between	ADP
ajbmeb-82	144	20	accounting	account	VERB
ajbmeb-82	144	21	for	for	ADP
ajbmeb-82	144	22	resource	resource	NOUN
ajbmeb-82	144	23	consumption	consumption	NOUN
ajbmeb-82	144	24	and	and	CCONJ
ajbmeb-82	144	25	the	the	DET
ajbmeb-82	144	26	graceful	graceful	ADJ
ajbmeb-82	144	27	accounting	accounting	NOUN
ajbmeb-82	144	28	system	system	NOUN
ajbmeb-82	144	29	in	in	ADP
ajbmeb-82	144	30	reducing	reduce	VERB
ajbmeb-82	144	31	costsa	costsa	NOUN
ajbmeb-82	144	32	field	field	NOUN
ajbmeb-82	144	33	study	study	NOUN
ajbmeb-82	144	34	on	on	ADP
ajbmeb-82	144	35	some	some	DET
ajbmeb-82	144	36	food	food	NOUN
ajbmeb-82	144	37	industries	industry	NOUN
ajbmeb-82	144	38	companies	company	NOUN
ajbmeb-82	144	39	in	in	ADP
ajbmeb-82	144	40	sudan	sudan	PROPN
ajbmeb-82	144	41	"	"	PUNCT
ajbmeb-82	144	42	,	,	PUNCT
ajbmeb-82	144	43	journal	journal	NOUN
ajbmeb-82	144	44	of	of	ADP
ajbmeb-82	144	45	economic	economic	ADJ
ajbmeb-82	144	46	and	and	CCONJ
ajbmeb-82	144	47	administrative	administrative	ADJ
ajbmeb-82	144	48	sciences	science	NOUN
ajbmeb-82	144	49	,	,	PUNCT
ajbmeb-82	144	50	volume	volume	NOUN
ajbmeb-82	144	51	19	19	NUM
ajbmeb-82	144	52	,	,	PUNCT
ajbmeb-82	144	53	no	no	INTJ
ajbmeb-82	144	54	.	.	NOUN
ajbmeb-82	144	55	1	1	NUM
ajbmeb-82	144	56	,	,	PUNCT
ajbmeb-82	144	57	2018	2018	NUM
ajbmeb-82	144	58	.	.	PUNCT
ajbmeb-82	145	1	8	8	NUM
ajbmeb-82	145	2	.	.	X
ajbmeb-82	146	1	shuja	shuja	NOUN
ajbmeb-82	146	2	,	,	PUNCT
ajbmeb-82	146	3	mukhallad	mukhallad	ADJ
ajbmeb-82	146	4	fouad	fouad	PROPN
ajbmeb-82	146	5	,	,	PUNCT
ajbmeb-82	146	6	“	"	PUNCT
ajbmeb-82	146	7	the	the	DET
ajbmeb-82	146	8	role	role	NOUN
ajbmeb-82	146	9	of	of	ADP
ajbmeb-82	146	10	gregorian	gregorian	ADJ
ajbmeb-82	146	11	accounting	accounting	NOUN
ajbmeb-82	146	12	in	in	ADP
ajbmeb-82	146	13	cost	cost	NOUN
ajbmeb-82	146	14	reducingapplied	reducingapplie	VERB
ajbmeb-82	146	15	study	study	NOUN
ajbmeb-82	146	16	on	on	ADP
ajbmeb-82	146	17	fine	fine	ADJ
ajbmeb-82	146	18	health	health	NOUN
ajbmeb-82	146	19	paper	paper	NOUN
ajbmeb-82	146	20	company	company	NOUN
ajbmeb-82	146	21	”	"	PUNCT
ajbmeb-82	146	22	,	,	PUNCT
ajbmeb-82	146	23	master	master	NOUN
ajbmeb-82	146	24	thesis	thesis	NOUN
ajbmeb-82	146	25	in	in	ADP
ajbmeb-82	146	26	accounting	accounting	NOUN
ajbmeb-82	146	27	,	,	PUNCT
ajbmeb-82	146	28	introduction	introduction	NOUN
ajbmeb-82	146	29	to	to	ADP
ajbmeb-82	146	30	the	the	DET
ajbmeb-82	146	31	college	college	NOUN
ajbmeb-82	146	32	of	of	ADP
ajbmeb-82	146	33	business	business	NOUN
ajbmeb-82	146	34	,	,	PUNCT
ajbmeb-82	146	35	middle	middle	PROPN
ajbmeb-82	146	36	east	east	PROPN
ajbmeb-82	146	37	university	university	PROPN
ajbmeb-82	146	38	,	,	PUNCT
ajbmeb-82	146	39	2015	2015	NUM
ajbmeb-82	146	40	.	.	PUNCT
ajbmeb-82	147	1	b	b	X
ajbmeb-82	147	2	-	-	PUNCT
ajbmeb-82	147	3	foreign	foreign	ADJ
ajbmeb-82	147	4	sources	source	NOUN
ajbmeb-82	147	5	:	:	PUNCT
ajbmeb-82	148	1	1	1	X
ajbmeb-82	148	2	.	.	X
ajbmeb-82	148	3	a	a	DET
ajbmeb-82	148	4	study	study	NOUN
ajbmeb-82	148	5	(	(	PUNCT
ajbmeb-82	148	6	arsonyos	arsonyos	PROPN
ajbmeb-82	148	7	,	,	PUNCT
ajbmeb-82	148	8	2012	2012	NUM
ajbmeb-82	148	9	)	)	PUNCT
ajbmeb-82	148	10	entitled	entitle	VERB
ajbmeb-82	148	11	(	(	PUNCT
ajbmeb-82	148	12	a	a	DET
ajbmeb-82	148	13	pilot	pilot	NOUN
ajbmeb-82	148	14	study	study	NOUN
ajbmeb-82	148	15	of	of	ADP
ajbmeb-82	148	16	the	the	DET
ajbmeb-82	148	17	use	use	NOUN
ajbmeb-82	148	18	of	of	ADP
ajbmeb-82	148	19	neural	neural	ADJ
ajbmeb-82	148	20	networks	network	NOUN
ajbmeb-82	148	21	to	to	PART
ajbmeb-82	148	22	develop	develop	VERB
ajbmeb-82	148	23	the	the	DET
ajbmeb-82	148	24	role	role	NOUN
ajbmeb-82	148	25	of	of	ADP
ajbmeb-82	148	26	the	the	DET
ajbmeb-82	148	27	auditor	auditor	NOUN
ajbmeb-82	148	28	in	in	ADP
ajbmeb-82	148	29	the	the	DET
ajbmeb-82	148	30	misleading	misleading	ADJ
ajbmeb-82	148	31	financial	financial	ADJ
ajbmeb-82	148	32	data	datum	NOUN
ajbmeb-82	148	33	report	report	NOUN
ajbmeb-82	148	34	)	)	PUNCT
ajbmeb-82	148	35	.	.	PUNCT
ajbmeb-82	149	1	2	2	X
ajbmeb-82	149	2	.	.	X
ajbmeb-82	149	3	al	al	PROPN
ajbmeb-82	149	4	-	-	PUNCT
ajbmeb-82	149	5	otaibi	otaibi	PROPN
ajbmeb-82	149	6	,	,	PUNCT
ajbmeb-82	149	7	fawzi	fawzi	PROPN
ajbmeb-82	149	8	,	,	PUNCT
ajbmeb-82	149	9	badr	badr	PROPN
ajbmeb-82	149	10	,	,	PUNCT
ajbmeb-82	149	11	"	"	PUNCT
ajbmeb-82	149	12	the	the	DET
ajbmeb-82	149	13	use	use	NOUN
ajbmeb-82	149	14	of	of	ADP
ajbmeb-82	149	15	tim	tim	PROPN
ajbmeb-82	149	16	–	–	PUNCT
ajbmeb-82	149	17	series	series	PROPN
ajbmeb-82	149	18	neural	neural	ADJ
ajbmeb-82	149	19	networks	network	NOUN
ajbmeb-82	149	20	in	in	ADP
ajbmeb-82	149	21	predicting	predict	VERB
ajbmeb-82	149	22	indices	index	NOUN
ajbmeb-82	149	23	"	"	PUNCT
ajbmeb-82	149	24	master	master	NOUN
ajbmeb-82	149	25	thesis	thesis	NOUN
ajbmeb-82	149	26	in	in	ADP
ajbmeb-82	149	27	applied	applied	ADJ
ajbmeb-82	149	28	statistics	statistic	NOUN
ajbmeb-82	149	29	,	,	PUNCT
ajbmeb-82	149	30	suez	suez	PROPN
ajbmeb-82	149	31	canal	canal	PROPN
ajbmeb-82	149	32	university	university	PROPN
ajbmeb-82	149	33	,	,	PUNCT
ajbmeb-82	149	34	porras	porras	PROPN
ajbmeb-82	149	35	phand	phand	PROPN
ajbmeb-82	149	36	,	,	PUNCT
ajbmeb-82	149	37	egypt	egypt	PROPN
ajbmeb-82	149	38	,	,	PUNCT
ajbmeb-82	149	39	2003	2003	NUM
ajbmeb-82	149	40	.	.	PUNCT
ajbmeb-82	150	1	3	3	X
ajbmeb-82	150	2	.	.	NOUN
ajbmeb-82	150	3	allami	allami	NOUN
ajbmeb-82	150	4	,	,	PUNCT
ajbmeb-82	150	5	faez	faez	PROPN
ajbmeb-82	150	6	abduhasan	abduhasan	PROPN
ajbmeb-82	150	7	jasim	jasim	PROPN
ajbmeb-82	150	8	,	,	PUNCT
ajbmeb-82	150	9	"	"	PUNCT
ajbmeb-82	150	10	the	the	DET
ajbmeb-82	150	11	role	role	NOUN
ajbmeb-82	150	12	of	of	ADP
ajbmeb-82	150	13	smart	smart	ADJ
ajbmeb-82	150	14	auditing	auditing	NOUN
ajbmeb-82	150	15	in	in	ADP
ajbmeb-82	150	16	detecting	detect	VERB
ajbmeb-82	150	17	frandulent	frandulent	ADJ
ajbmeb-82	150	18	oractices	oractice	NOUN
ajbmeb-82	150	19	in	in	ADP
ajbmeb-82	150	20	the	the	DET
ajbmeb-82	150	21	financial	financial	ADJ
ajbmeb-82	150	22	statements	statement	NOUN
ajbmeb-82	150	23	:	:	PUNCT
ajbmeb-82	150	24	a	a	DET
ajbmeb-82	150	25	suggested	suggest	VERB
ajbmeb-82	150	26	model	model	NOUN
ajbmeb-82	150	27	"	"	PUNCT
ajbmeb-82	150	28	international	international	ADJ
ajbmeb-82	150	29	journal	journal	NOUN
ajbmeb-82	150	30	of	of	ADP
ajbmeb-82	150	31	innovation	innovation	NOUN
ajbmeb-82	150	32	,	,	PUNCT
ajbmeb-82	150	33	creativity	creativity	NOUN
ajbmeb-82	150	34	and	and	CCONJ
ajbmeb-82	150	35	change	change	NOUN
ajbmeb-82	150	36	,	,	PUNCT
ajbmeb-82	150	37	vol.13	vol.13	NOUN
ajbmeb-82	150	38	,	,	PUNCT
ajbmeb-82	150	39	issne	issne	NOUN
ajbmeb-82	150	40	5	5	NUM
ajbmeb-82	150	41	,	,	PUNCT
ajbmeb-82	150	42	2020	2020	NUM
ajbmeb-82	150	43	.	.	PUNCT
ajbmeb-82	151	1	4	4	NUM
ajbmeb-82	151	2	.	.	X
ajbmeb-82	151	3	kokivaara	kokivaara	PROPN
ajbmeb-82	151	4	,	,	PUNCT
ajbmeb-82	151	5	e.	e.	PROPN
ajbmeb-82	151	6	,	,	PUNCT
ajbmeb-82	151	7	"	"	PUNCT
ajbmeb-82	151	8	artificial	artificial	ADJ
ajbmeb-82	151	9	neural	neural	ADJ
ajbmeb-82	151	10	network	network	NOUN
ajbmeb-82	151	11	models	model	NOUN
ajbmeb-82	151	12	for	for	ADP
ajbmeb-82	151	13	predicating	predicate	VERB
ajbmeb-82	151	14	patterns	pattern	NOUN
ajbmeb-82	151	15	in	in	ADP
ajbmeb-82	151	16	auditing	audit	VERB
ajbmeb-82	151	17	monthly	monthly	ADJ
ajbmeb-82	151	18	balances	balance	NOUN
ajbmeb-82	151	19	"	"	PUNCT
ajbmeb-82	151	20	,	,	PUNCT
ajbmeb-82	151	21	journal	journal	NOUN
ajbmeb-82	151	22	for	for	ADP
ajbmeb-82	151	23	the	the	DET
ajbmeb-82	151	24	operation	operation	NOUN
ajbmeb-82	151	25	research	research	NOUN
ajbmeb-82	151	26	society	society	NOUN
ajbmeb-82	151	27	,	,	PUNCT
ajbmeb-82	151	28	vol.51	vol.51	PROPN
ajbmeb-82	151	29	,	,	PUNCT
ajbmeb-82	151	30	no.9	no.9	PROPN
ajbmeb-82	151	31	,	,	PUNCT
ajbmeb-82	151	32	2000	2000	NUM
ajbmeb-82	151	33	.	.	PUNCT
ajbmeb-82	152	1	5	5	NUM
ajbmeb-82	152	2	.	.	X
ajbmeb-82	152	3	lin	lin	PROPN
ajbmeb-82	152	4	,	,	PUNCT
ajbmeb-82	152	5	j.w	j.w	PROPN
ajbmeb-82	152	6	.	.	PROPN
ajbmeb-82	152	7	&	&	CCONJ
ajbmeb-82	152	8	hwang	hwang	PROPN
ajbmeb-82	152	9	,	,	PUNCT
ajbmeb-82	152	10	m.i	m.i	PROPN
ajbmeb-82	152	11	&	&	CCONJ
ajbmeb-82	152	12	becker	becker	PROPN
ajbmeb-82	152	13	,	,	PUNCT
ajbmeb-82	152	14	j.d	j.d	PROPN
ajbmeb-82	152	15	.	.	PROPN
ajbmeb-82	152	16	,	,	PUNCT
ajbmeb-82	152	17	"	"	PUNCT
ajbmeb-82	152	18	a	a	DET
ajbmeb-82	152	19	fuzzy	fuzzy	ADJ
ajbmeb-82	152	20	neural	neural	ADJ
ajbmeb-82	152	21	network	network	NOUN
ajbmeb-82	152	22	for	for	ADP
ajbmeb-82	152	23	assessing	assess	VERB
ajbmeb-82	152	24	the	the	DET
ajbmeb-82	152	25	risks	risk	NOUN
ajbmeb-82	152	26	of	of	ADP
ajbmeb-82	152	27	fraudulent	fraudulent	ADJ
ajbmeb-82	152	28	financial	financial	ADJ
ajbmeb-82	152	29	reporting	reporting	NOUN
ajbmeb-82	152	30	"	"	PUNCT
ajbmeb-82	152	31	,	,	PUNCT
ajbmeb-82	152	32	managerial	managerial	ADJ
ajbmeb-82	152	33	auditing	auditing	NOUN
ajbmeb-82	152	34	journal	journal	NOUN
ajbmeb-82	152	35	,	,	PUNCT
ajbmeb-82	152	36	vol.18	vol.18	NOUN
ajbmeb-82	152	37	,	,	PUNCT
ajbmeb-82	152	38	no.8	no.8	PROPN
ajbmeb-82	152	39	,	,	PUNCT
ajbmeb-82	152	40	2003	2003	NUM
ajbmeb-82	152	41	.	.	PUNCT
ajbmeb-82	153	1	6	6	NUM
ajbmeb-82	153	2	.	.	NUM
ajbmeb-82	153	3	touchpnit	touchpnit	VERB
ajbmeb-82	153	4	change	change	PROPN
ajbmeb-82	153	5	ltd	ltd	PROPN
ajbmeb-82	153	6	,	,	PUNCT
ajbmeb-82	153	7	"	"	PUNCT
ajbmeb-82	153	8	an	an	DET
ajbmeb-82	153	9	introduction	introduction	NOUN
ajbmeb-82	153	10	to	to	PART
ajbmeb-82	153	11	lean	lean	VERB
ajbmeb-82	153	12	thinking	thinking	NOUN
ajbmeb-82	153	13	"	"	PUNCT
ajbmeb-82	153	14	,	,	PUNCT
ajbmeb-82	153	15	visit	visit	VERB
ajbmeb-82	153	16	www.touchpintchahnge.co.uk.2005	www.touchpintchahnge.co.uk.2005	NOUN
ajbmeb-82	153	17	.	.	PUNCT
ajbmeb-82	154	1	http://www.touchpintchahnge.co.uk.2005/	http://www.touchpintchahnge.co.uk.2005/	PROPN