id	sid	tid	token	lemma	pos
ajfti-5286	1	1	pa	pa	PROPN
ajfti-5286	1	2	ge	ge	PROPN
ajfti-5286	1	3	1	1	NUM
ajfti-5286	1	4	pa	pa	PROPN
ajfti-5286	1	5	ge	ge	PROPN
ajfti-5286	1	6	10	10	NUM
ajfti-5286	1	7	9	9	NUM
ajfti-5286	1	8	american	american	ADJ
ajfti-5286	1	9	journal	journal	PROPN
ajfti-5286	1	10	of	of	ADP
ajfti-5286	1	11	financial	financial	ADJ
ajfti-5286	1	12	technology	technology	NOUN
ajfti-5286	1	13	and	and	CCONJ
ajfti-5286	1	14	innovation	innovation	NOUN
ajfti-5286	1	15	(	(	PUNCT
ajfti-5286	1	16	ajfti	ajfti	NOUN
ajfti-5286	1	17	)	)	PUNCT
ajfti-5286	1	18	blockchain	blockchain	NOUN
ajfti-5286	1	19	and	and	CCONJ
ajfti-5286	1	20	accounting	accounting	NOUN
ajfti-5286	1	21	:	:	PUNCT
ajfti-5286	1	22	contemporary	contemporary	ADJ
ajfti-5286	1	23	benefits	benefit	NOUN
ajfti-5286	1	24	and	and	CCONJ
ajfti-5286	1	25	challenges	challenge	VERB
ajfti-5286	1	26	ruany	ruany	ADJ
ajfti-5286	1	27	idalice	idalice	NOUN
ajfti-5286	1	28	martins	martin	VERB
ajfti-5286	1	29	barros1	barros1	PROPN
ajfti-5286	1	30	,	,	PUNCT
ajfti-5286	1	31	carlos	carlos	PROPN
ajfti-5286	1	32	adriano	adriano	PROPN
ajfti-5286	1	33	campana2	campana2	PROPN
ajfti-5286	1	34	,	,	PUNCT
ajfti-5286	1	35	fábio	fábio	PROPN
ajfti-5286	1	36	andré	andré	PROPN
ajfti-5286	1	37	de	de	PROPN
ajfti-5286	1	38	farias	farias	PROPN
ajfti-5286	1	39	vilhena3	vilhena3	PROPN
ajfti-5286	1	40	,	,	PUNCT
ajfti-5286	1	41	gyzah	gyzah	NOUN
ajfti-5286	1	42	amui	amui	PROPN
ajfti-5286	1	43	barros	barros	PROPN
ajfti-5286	1	44	pereira4	pereira4	PROPN
ajfti-5286	1	45	,	,	PUNCT
ajfti-5286	1	46	hugo	hugo	PROPN
ajfti-5286	1	47	silva	silva	PROPN
ajfti-5286	1	48	ferreira3	ferreira3	PROPN
ajfti-5286	1	49	,	,	PUNCT
ajfti-5286	1	50	jorge	jorge	PROPN
ajfti-5286	1	51	martins	martins	PROPN
ajfti-5286	1	52	fagundes5	fagundes5	PROPN
ajfti-5286	1	53	,	,	PUNCT
ajfti-5286	1	54	tiago	tiago	PROPN
ajfti-5286	1	55	luz	luz	PROPN
ajfti-5286	1	56	de	de	X
ajfti-5286	1	57	oliveira6	oliveira6	PROPN
ajfti-5286	1	58	,	,	PUNCT
ajfti-5286	1	59	lizandra	lizandra	PROPN
ajfti-5286	1	60	de	de	PROPN
ajfti-5286	1	61	oliveira	oliveira	PROPN
ajfti-5286	1	62	ricardo	ricardo	PROPN
ajfti-5286	1	63	fernandes5	fernandes5	PROPN
ajfti-5286	1	64	,	,	PUNCT
ajfti-5286	1	65	edson	edson	PROPN
ajfti-5286	1	66	nogueira	nogueira	PROPN
ajfti-5286	1	67	da	da	PROPN
ajfti-5286	1	68	silva3	silva3	PROPN
ajfti-5286	1	69	*	*	PUNCT
ajfti-5286	1	70	volume	volume	NOUN
ajfti-5286	1	71	3	3	NUM
ajfti-5286	1	72	issue	issue	NOUN
ajfti-5286	1	73	1	1	NUM
ajfti-5286	1	74	,	,	PUNCT
ajfti-5286	1	75	year	year	NOUN
ajfti-5286	1	76	2025	2025	NUM
ajfti-5286	1	77	issn	issn	PROPN
ajfti-5286	1	78	:	:	PUNCT
ajfti-5286	1	79	2996	2996	NUM
ajfti-5286	1	80	-	-	SYM
ajfti-5286	1	81	0975	0975	NUM
ajfti-5286	1	82	(	(	PUNCT
ajfti-5286	1	83	online	online	ADJ
ajfti-5286	1	84	)	)	PUNCT
ajfti-5286	1	85	doi	doi	NOUN
ajfti-5286	1	86	:	:	PUNCT
ajfti-5286	1	87	https://doi.org/10.54536/ajfti.v3i1.5286	https://doi.org/10.54536/ajfti.v3i1.5286	PROPN
ajfti-5286	1	88	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	PROPN
ajfti-5286	1	89	article	article	NOUN
ajfti-5286	1	90	information	information	NOUN
ajfti-5286	1	91	abstract	abstract	ADV
ajfti-5286	1	92	received	receive	VERB
ajfti-5286	1	93	:	:	PUNCT
ajfti-5286	1	94	may	may	AUX
ajfti-5286	1	95	14	14	NUM
ajfti-5286	1	96	,	,	PUNCT
ajfti-5286	1	97	2025	2025	NUM
ajfti-5286	1	98	accepted	accept	VERB
ajfti-5286	1	99	:	:	PUNCT
ajfti-5286	1	100	june	june	PROPN
ajfti-5286	1	101	16	16	NUM
ajfti-5286	1	102	,	,	PUNCT
ajfti-5286	1	103	2025	2025	NUM
ajfti-5286	1	104	published	publish	VERB
ajfti-5286	1	105	:	:	PUNCT
ajfti-5286	1	106	july	july	PROPN
ajfti-5286	1	107	26	26	NUM
ajfti-5286	1	108	,	,	PUNCT
ajfti-5286	1	109	2025	2025	NUM
ajfti-5286	1	110	the	the	DET
ajfti-5286	1	111	rapid	rapid	ADJ
ajfti-5286	1	112	digital	digital	ADJ
ajfti-5286	1	113	transformation	transformation	NOUN
ajfti-5286	1	114	has	have	AUX
ajfti-5286	1	115	led	lead	VERB
ajfti-5286	1	116	to	to	ADP
ajfti-5286	1	117	substantial	substantial	ADJ
ajfti-5286	1	118	changes	change	NOUN
ajfti-5286	1	119	in	in	ADP
ajfti-5286	1	120	the	the	DET
ajfti-5286	1	121	way	way	NOUN
ajfti-5286	1	122	accounting	accounting	NOUN
ajfti-5286	1	123	information	information	NOUN
ajfti-5286	1	124	is	be	AUX
ajfti-5286	1	125	generated	generate	VERB
ajfti-5286	1	126	,	,	PUNCT
ajfti-5286	1	127	validated	validate	VERB
ajfti-5286	1	128	,	,	PUNCT
ajfti-5286	1	129	and	and	CCONJ
ajfti-5286	1	130	disclosed	disclose	VERB
ajfti-5286	1	131	,	,	PUNCT
ajfti-5286	1	132	creating	create	VERB
ajfti-5286	1	133	the	the	DET
ajfti-5286	1	134	need	need	NOUN
ajfti-5286	1	135	for	for	ADP
ajfti-5286	1	136	new	new	ADJ
ajfti-5286	1	137	alignments	alignment	NOUN
ajfti-5286	1	138	between	between	ADP
ajfti-5286	1	139	accounting	accounting	NOUN
ajfti-5286	1	140	practices	practice	NOUN
ajfti-5286	1	141	and	and	CCONJ
ajfti-5286	1	142	emerging	emerge	VERB
ajfti-5286	1	143	technologies	technology	NOUN
ajfti-5286	1	144	.	.	PUNCT
ajfti-5286	2	1	this	this	DET
ajfti-5286	2	2	study	study	NOUN
ajfti-5286	2	3	aims	aim	VERB
ajfti-5286	2	4	to	to	PART
ajfti-5286	2	5	investigate	investigate	VERB
ajfti-5286	2	6	,	,	PUNCT
ajfti-5286	2	7	through	through	ADP
ajfti-5286	2	8	a	a	DET
ajfti-5286	2	9	systematic	systematic	ADJ
ajfti-5286	2	10	literature	literature	NOUN
ajfti-5286	2	11	review	review	NOUN
ajfti-5286	2	12	(	(	PUNCT
ajfti-5286	2	13	slr	slr	NOUN
ajfti-5286	2	14	)	)	PUNCT
ajfti-5286	2	15	,	,	PUNCT
ajfti-5286	2	16	how	how	SCONJ
ajfti-5286	2	17	technologies	technology	NOUN
ajfti-5286	2	18	such	such	ADJ
ajfti-5286	2	19	as	as	ADP
ajfti-5286	2	20	blockchain	blockchain	NOUN
ajfti-5286	2	21	,	,	PUNCT
ajfti-5286	2	22	artificial	artificial	ADJ
ajfti-5286	2	23	intelligence	intelligence	NOUN
ajfti-5286	2	24	,	,	PUNCT
ajfti-5286	2	25	and	and	CCONJ
ajfti-5286	2	26	automation	automation	NOUN
ajfti-5286	2	27	have	have	AUX
ajfti-5286	2	28	been	be	AUX
ajfti-5286	2	29	addressed	address	VERB
ajfti-5286	2	30	in	in	ADP
ajfti-5286	2	31	the	the	DET
ajfti-5286	2	32	accounting	accounting	NOUN
ajfti-5286	2	33	domain	domain	NOUN
ajfti-5286	2	34	,	,	PUNCT
ajfti-5286	2	35	especially	especially	ADV
ajfti-5286	2	36	concerning	concern	VERB
ajfti-5286	2	37	the	the	DET
ajfti-5286	2	38	quality	quality	NOUN
ajfti-5286	2	39	of	of	ADP
ajfti-5286	2	40	information	information	NOUN
ajfti-5286	2	41	,	,	PUNCT
ajfti-5286	2	42	auditing	auditing	NOUN
ajfti-5286	2	43	practices	practice	NOUN
ajfti-5286	2	44	,	,	PUNCT
ajfti-5286	2	45	and	and	CCONJ
ajfti-5286	2	46	regulatory	regulatory	ADJ
ajfti-5286	2	47	frameworks	framework	NOUN
ajfti-5286	2	48	.	.	PUNCT
ajfti-5286	3	1	a	a	DET
ajfti-5286	3	2	total	total	NOUN
ajfti-5286	3	3	of	of	ADP
ajfti-5286	3	4	81	81	NUM
ajfti-5286	3	5	review	review	NOUN
ajfti-5286	3	6	articles	article	NOUN
ajfti-5286	3	7	were	be	AUX
ajfti-5286	3	8	initially	initially	ADV
ajfti-5286	3	9	identified	identify	VERB
ajfti-5286	3	10	in	in	ADP
ajfti-5286	3	11	the	the	DET
ajfti-5286	3	12	web	web	NOUN
ajfti-5286	3	13	of	of	ADP
ajfti-5286	3	14	science	science	NOUN
ajfti-5286	3	15	database	database	NOUN
ajfti-5286	3	16	,	,	PUNCT
ajfti-5286	3	17	and	and	CCONJ
ajfti-5286	3	18	after	after	ADP
ajfti-5286	3	19	applying	apply	VERB
ajfti-5286	3	20	inclusion	inclusion	NOUN
ajfti-5286	3	21	and	and	CCONJ
ajfti-5286	3	22	exclusion	exclusion	NOUN
ajfti-5286	3	23	criteria	criterion	NOUN
ajfti-5286	3	24	,	,	PUNCT
ajfti-5286	3	25	55	55	NUM
ajfti-5286	3	26	articles	article	NOUN
ajfti-5286	3	27	composed	compose	VERB
ajfti-5286	3	28	the	the	DET
ajfti-5286	3	29	final	final	ADJ
ajfti-5286	3	30	analytical	analytical	ADJ
ajfti-5286	3	31	corpus	corpus	NOUN
ajfti-5286	3	32	.	.	PUNCT
ajfti-5286	4	1	the	the	DET
ajfti-5286	4	2	results	result	NOUN
ajfti-5286	4	3	were	be	AUX
ajfti-5286	4	4	categorized	categorize	VERB
ajfti-5286	4	5	into	into	ADP
ajfti-5286	4	6	three	three	NUM
ajfti-5286	4	7	thematic	thematic	ADJ
ajfti-5286	4	8	axes	axis	NOUN
ajfti-5286	4	9	:	:	PUNCT
ajfti-5286	4	10	(	(	PUNCT
ajfti-5286	4	11	i	i	NOUN
ajfti-5286	4	12	)	)	PUNCT
ajfti-5286	4	13	benefits	benefit	NOUN
ajfti-5286	4	14	and	and	CCONJ
ajfti-5286	4	15	potentialities	potentiality	NOUN
ajfti-5286	4	16	of	of	ADP
ajfti-5286	4	17	technological	technological	ADJ
ajfti-5286	4	18	adoption	adoption	NOUN
ajfti-5286	4	19	in	in	ADP
ajfti-5286	4	20	improving	improve	VERB
ajfti-5286	4	21	informational	informational	ADJ
ajfti-5286	4	22	quality	quality	NOUN
ajfti-5286	4	23	and	and	CCONJ
ajfti-5286	4	24	financial	financial	ADJ
ajfti-5286	4	25	performance	performance	NOUN
ajfti-5286	4	26	;	;	PUNCT
ajfti-5286	4	27	(	(	PUNCT
ajfti-5286	4	28	ii	ii	NOUN
ajfti-5286	4	29	)	)	PUNCT
ajfti-5286	4	30	disruptive	disruptive	ADJ
ajfti-5286	4	31	innovations	innovation	NOUN
ajfti-5286	4	32	in	in	ADP
ajfti-5286	4	33	accounting	accounting	NOUN
ajfti-5286	4	34	and	and	CCONJ
ajfti-5286	4	35	auditing	auditing	NOUN
ajfti-5286	4	36	practices	practice	NOUN
ajfti-5286	4	37	based	base	VERB
ajfti-5286	4	38	on	on	ADP
ajfti-5286	4	39	decentralized	decentralized	ADJ
ajfti-5286	4	40	technologies	technology	NOUN
ajfti-5286	4	41	;	;	PUNCT
ajfti-5286	4	42	and	and	CCONJ
ajfti-5286	4	43	(	(	PUNCT
ajfti-5286	4	44	iii	iii	X
ajfti-5286	4	45	)	)	PUNCT
ajfti-5286	4	46	institutional	institutional	ADJ
ajfti-5286	4	47	,	,	PUNCT
ajfti-5286	4	48	technical	technical	ADJ
ajfti-5286	4	49	,	,	PUNCT
ajfti-5286	4	50	and	and	CCONJ
ajfti-5286	4	51	regulatory	regulatory	ADJ
ajfti-5286	4	52	challenges	challenge	NOUN
ajfti-5286	4	53	in	in	ADP
ajfti-5286	4	54	integrating	integrate	VERB
ajfti-5286	4	55	new	new	ADJ
ajfti-5286	4	56	technologies	technology	NOUN
ajfti-5286	4	57	into	into	ADP
ajfti-5286	4	58	accounting	accounting	NOUN
ajfti-5286	4	59	systems	system	NOUN
ajfti-5286	4	60	.	.	PUNCT
ajfti-5286	5	1	the	the	DET
ajfti-5286	5	2	findings	finding	NOUN
ajfti-5286	5	3	demonstrate	demonstrate	VERB
ajfti-5286	5	4	that	that	SCONJ
ajfti-5286	5	5	although	although	SCONJ
ajfti-5286	5	6	blockchain	blockchain	PROPN
ajfti-5286	5	7	and	and	CCONJ
ajfti-5286	5	8	related	related	ADJ
ajfti-5286	5	9	tools	tool	NOUN
ajfti-5286	5	10	offer	offer	VERB
ajfti-5286	5	11	enhanced	enhance	VERB
ajfti-5286	5	12	transparency	transparency	NOUN
ajfti-5286	5	13	,	,	PUNCT
ajfti-5286	5	14	traceability	traceability	NOUN
ajfti-5286	5	15	,	,	PUNCT
ajfti-5286	5	16	and	and	CCONJ
ajfti-5286	5	17	data	datum	NOUN
ajfti-5286	5	18	security	security	NOUN
ajfti-5286	5	19	,	,	PUNCT
ajfti-5286	5	20	there	there	PRON
ajfti-5286	5	21	are	be	VERB
ajfti-5286	5	22	still	still	ADV
ajfti-5286	5	23	significant	significant	ADJ
ajfti-5286	5	24	obstacles	obstacle	NOUN
ajfti-5286	5	25	involving	involve	VERB
ajfti-5286	5	26	interoperability	interoperability	NOUN
ajfti-5286	5	27	,	,	PUNCT
ajfti-5286	5	28	standardization	standardization	NOUN
ajfti-5286	5	29	,	,	PUNCT
ajfti-5286	5	30	and	and	CCONJ
ajfti-5286	5	31	legal	legal	ADJ
ajfti-5286	5	32	compliance	compliance	NOUN
ajfti-5286	5	33	.	.	PUNCT
ajfti-5286	6	1	additionally	additionally	ADV
ajfti-5286	6	2	,	,	PUNCT
ajfti-5286	6	3	the	the	DET
ajfti-5286	6	4	literature	literature	NOUN
ajfti-5286	6	5	suggests	suggest	VERB
ajfti-5286	6	6	that	that	SCONJ
ajfti-5286	6	7	accounting	accounting	NOUN
ajfti-5286	6	8	professionals	professional	NOUN
ajfti-5286	6	9	must	must	AUX
ajfti-5286	6	10	expand	expand	VERB
ajfti-5286	6	11	their	their	PRON
ajfti-5286	6	12	competencies	competency	NOUN
ajfti-5286	6	13	to	to	PART
ajfti-5286	6	14	adapt	adapt	VERB
ajfti-5286	6	15	to	to	ADP
ajfti-5286	6	16	a	a	DET
ajfti-5286	6	17	scenario	scenario	NOUN
ajfti-5286	6	18	that	that	PRON
ajfti-5286	6	19	demands	demand	VERB
ajfti-5286	6	20	both	both	DET
ajfti-5286	6	21	technical	technical	ADJ
ajfti-5286	6	22	expertise	expertise	NOUN
ajfti-5286	6	23	and	and	CCONJ
ajfti-5286	6	24	ethical	ethical	ADJ
ajfti-5286	6	25	judgment	judgment	NOUN
ajfti-5286	6	26	.	.	PUNCT
ajfti-5286	7	1	it	it	PRON
ajfti-5286	7	2	is	be	AUX
ajfti-5286	7	3	concluded	conclude	VERB
ajfti-5286	7	4	that	that	SCONJ
ajfti-5286	7	5	the	the	DET
ajfti-5286	7	6	incorporation	incorporation	NOUN
ajfti-5286	7	7	of	of	ADP
ajfti-5286	7	8	emerging	emerge	VERB
ajfti-5286	7	9	technologies	technology	NOUN
ajfti-5286	7	10	into	into	ADP
ajfti-5286	7	11	accounting	accounting	NOUN
ajfti-5286	7	12	represents	represent	VERB
ajfti-5286	7	13	not	not	PART
ajfti-5286	7	14	merely	merely	ADV
ajfti-5286	7	15	an	an	DET
ajfti-5286	7	16	operational	operational	ADJ
ajfti-5286	7	17	enhancement	enhancement	NOUN
ajfti-5286	7	18	,	,	PUNCT
ajfti-5286	7	19	but	but	CCONJ
ajfti-5286	7	20	a	a	DET
ajfti-5286	7	21	paradigm	paradigm	NOUN
ajfti-5286	7	22	shift	shift	NOUN
ajfti-5286	7	23	requiring	require	VERB
ajfti-5286	7	24	strategic	strategic	ADJ
ajfti-5286	7	25	vision	vision	NOUN
ajfti-5286	7	26	,	,	PUNCT
ajfti-5286	7	27	institutional	institutional	ADJ
ajfti-5286	7	28	commitment	commitment	NOUN
ajfti-5286	7	29	,	,	PUNCT
ajfti-5286	7	30	and	and	CCONJ
ajfti-5286	7	31	an	an	DET
ajfti-5286	7	32	openness	openness	NOUN
ajfti-5286	7	33	to	to	ADP
ajfti-5286	7	34	ongoing	ongoing	ADJ
ajfti-5286	7	35	innovation	innovation	NOUN
ajfti-5286	7	36	.	.	PUNCT
ajfti-5286	8	1	accounting	accounting	NOUN
ajfti-5286	8	2	,	,	PUNCT
ajfti-5286	8	3	as	as	ADP
ajfti-5286	8	4	an	an	DET
ajfti-5286	8	5	applied	apply	VERB
ajfti-5286	8	6	social	social	ADJ
ajfti-5286	8	7	science	science	NOUN
ajfti-5286	8	8	,	,	PUNCT
ajfti-5286	8	9	plays	play	VERB
ajfti-5286	8	10	a	a	DET
ajfti-5286	8	11	pivotal	pivotal	ADJ
ajfti-5286	8	12	role	role	NOUN
ajfti-5286	8	13	in	in	ADP
ajfti-5286	8	14	balancing	balance	VERB
ajfti-5286	8	15	technological	technological	ADJ
ajfti-5286	8	16	progress	progress	NOUN
ajfti-5286	8	17	with	with	ADP
ajfti-5286	8	18	trust	trust	NOUN
ajfti-5286	8	19	,	,	PUNCT
ajfti-5286	8	20	accountability	accountability	NOUN
ajfti-5286	8	21	,	,	PUNCT
ajfti-5286	8	22	transparency	transparency	NOUN
ajfti-5286	8	23	,	,	PUNCT
ajfti-5286	8	24	and	and	CCONJ
ajfti-5286	8	25	regulatory	regulatory	ADJ
ajfti-5286	8	26	compliance	compliance	NOUN
ajfti-5286	8	27	.	.	PUNCT
ajfti-5286	9	1	keywords	keyword	VERB
ajfti-5286	9	2	accounting	account	VERB
ajfti-5286	9	3	information	information	NOUN
ajfti-5286	9	4	systems	system	NOUN
ajfti-5286	9	5	,	,	PUNCT
ajfti-5286	9	6	auditing	auditing	NOUN
ajfti-5286	9	7	,	,	PUNCT
ajfti-5286	9	8	blockchain	blockchain	PROPN
ajfti-5286	9	9	,	,	PUNCT
ajfti-5286	9	10	emerging	emerge	VERB
ajfti-5286	9	11	technologies	technology	NOUN
ajfti-5286	9	12	,	,	PUNCT
ajfti-5286	9	13	systematic	systematic	ADJ
ajfti-5286	9	14	literature	literature	NOUN
ajfti-5286	9	15	review	review	NOUN
ajfti-5286	9	16	introduction	introduction	NOUN
ajfti-5286	9	17	the	the	DET
ajfti-5286	9	18	rapid	rapid	ADJ
ajfti-5286	9	19	digital	digital	ADJ
ajfti-5286	9	20	transformation	transformation	NOUN
ajfti-5286	9	21	in	in	ADP
ajfti-5286	9	22	recent	recent	ADJ
ajfti-5286	9	23	decades	decade	NOUN
ajfti-5286	9	24	has	have	AUX
ajfti-5286	9	25	been	be	AUX
ajfti-5286	9	26	promoting	promote	VERB
ajfti-5286	9	27	substantial	substantial	ADJ
ajfti-5286	9	28	changes	change	NOUN
ajfti-5286	9	29	in	in	ADP
ajfti-5286	9	30	the	the	DET
ajfti-5286	9	31	way	way	NOUN
ajfti-5286	9	32	organizations	organization	NOUN
ajfti-5286	9	33	produce	produce	VERB
ajfti-5286	9	34	,	,	PUNCT
ajfti-5286	9	35	record	record	NOUN
ajfti-5286	9	36	,	,	PUNCT
ajfti-5286	9	37	control	control	NOUN
ajfti-5286	9	38	and	and	CCONJ
ajfti-5286	9	39	validate	validate	VERB
ajfti-5286	9	40	accounting	accounting	NOUN
ajfti-5286	9	41	information	information	NOUN
ajfti-5286	9	42	.	.	PUNCT
ajfti-5286	10	1	these	these	DET
ajfti-5286	10	2	transformations	transformation	NOUN
ajfti-5286	10	3	are	be	AUX
ajfti-5286	10	4	not	not	PART
ajfti-5286	10	5	restricted	restrict	VERB
ajfti-5286	10	6	to	to	ADP
ajfti-5286	10	7	the	the	DET
ajfti-5286	10	8	technical	technical	ADJ
ajfti-5286	10	9	-	-	PUNCT
ajfti-5286	10	10	operational	operational	ADJ
ajfti-5286	10	11	field	field	NOUN
ajfti-5286	10	12	,	,	PUNCT
ajfti-5286	10	13	but	but	CCONJ
ajfti-5286	10	14	reverberate	reverberate	VERB
ajfti-5286	10	15	transversally	transversally	ADV
ajfti-5286	10	16	on	on	ADP
ajfti-5286	10	17	the	the	DET
ajfti-5286	10	18	institutional	institutional	ADJ
ajfti-5286	10	19	pillars	pillar	NOUN
ajfti-5286	10	20	,	,	PUNCT
ajfti-5286	10	21	governance	governance	NOUN
ajfti-5286	10	22	arrangements	arrangement	NOUN
ajfti-5286	10	23	,	,	PUNCT
ajfti-5286	10	24	regulatory	regulatory	ADJ
ajfti-5286	10	25	frameworks	framework	NOUN
ajfti-5286	10	26	,	,	PUNCT
ajfti-5286	10	27	and	and	CCONJ
ajfti-5286	10	28	the	the	DET
ajfti-5286	10	29	very	very	ADJ
ajfti-5286	10	30	epistemology	epistemology	NOUN
ajfti-5286	10	31	of	of	ADP
ajfti-5286	10	32	accounting	accounting	NOUN
ajfti-5286	10	33	as	as	ADP
ajfti-5286	10	34	an	an	DET
ajfti-5286	10	35	applied	applied	ADJ
ajfti-5286	10	36	science	science	NOUN
ajfti-5286	10	37	.	.	PUNCT
ajfti-5286	11	1	in	in	ADP
ajfti-5286	11	2	this	this	DET
ajfti-5286	11	3	scenario	scenario	NOUN
ajfti-5286	11	4	,	,	PUNCT
ajfti-5286	11	5	emerging	emerge	VERB
ajfti-5286	11	6	technologies	technology	NOUN
ajfti-5286	11	7	such	such	ADJ
ajfti-5286	11	8	as	as	ADP
ajfti-5286	11	9	blockchain	blockchain	NOUN
ajfti-5286	11	10	,	,	PUNCT
ajfti-5286	11	11	artificial	artificial	ADJ
ajfti-5286	11	12	intelligence	intelligence	NOUN
ajfti-5286	11	13	,	,	PUNCT
ajfti-5286	11	14	big	big	ADJ
ajfti-5286	11	15	data	datum	NOUN
ajfti-5286	11	16	,	,	PUNCT
ajfti-5286	11	17	machine	machine	NOUN
ajfti-5286	11	18	learning	learning	NOUN
ajfti-5286	11	19	,	,	PUNCT
ajfti-5286	11	20	and	and	CCONJ
ajfti-5286	11	21	audit	audit	NOUN
ajfti-5286	11	22	automation	automation	NOUN
ajfti-5286	11	23	are	be	AUX
ajfti-5286	11	24	now	now	ADV
ajfti-5286	11	25	occupying	occupy	VERB
ajfti-5286	11	26	a	a	DET
ajfti-5286	11	27	strategic	strategic	ADJ
ajfti-5286	11	28	position	position	NOUN
ajfti-5286	11	29	in	in	ADP
ajfti-5286	11	30	discussions	discussion	NOUN
ajfti-5286	11	31	about	about	ADP
ajfti-5286	11	32	the	the	DET
ajfti-5286	11	33	future	future	NOUN
ajfti-5286	11	34	of	of	ADP
ajfti-5286	11	35	accounting	accounting	NOUN
ajfti-5286	11	36	practice	practice	NOUN
ajfti-5286	11	37	,	,	PUNCT
ajfti-5286	11	38	driving	drive	VERB
ajfti-5286	11	39	debates	debate	NOUN
ajfti-5286	11	40	involving	involve	VERB
ajfti-5286	11	41	innovation	innovation	NOUN
ajfti-5286	11	42	,	,	PUNCT
ajfti-5286	11	43	standardization	standardization	NOUN
ajfti-5286	11	44	,	,	PUNCT
ajfti-5286	11	45	information	information	NOUN
ajfti-5286	11	46	security	security	NOUN
ajfti-5286	11	47	,	,	PUNCT
ajfti-5286	11	48	and	and	CCONJ
ajfti-5286	11	49	user	user	NOUN
ajfti-5286	11	50	trust	trust	PROPN
ajfti-5286	11	51	.	.	PUNCT
ajfti-5286	12	1	historically	historically	ADV
ajfti-5286	12	2	,	,	PUNCT
ajfti-5286	12	3	accounting	accounting	NOUN
ajfti-5286	12	4	has	have	AUX
ajfti-5286	12	5	evolved	evolve	VERB
ajfti-5286	12	6	in	in	ADP
ajfti-5286	12	7	parallel	parallel	NOUN
ajfti-5286	12	8	with	with	ADP
ajfti-5286	12	9	the	the	DET
ajfti-5286	12	10	needs	need	NOUN
ajfti-5286	12	11	of	of	ADP
ajfti-5286	12	12	economic	economic	ADJ
ajfti-5286	12	13	systems	system	NOUN
ajfti-5286	12	14	and	and	CCONJ
ajfti-5286	12	15	the	the	DET
ajfti-5286	12	16	complexity	complexity	NOUN
ajfti-5286	12	17	of	of	ADP
ajfti-5286	12	18	organizational	organizational	ADJ
ajfti-5286	12	19	structures	structure	NOUN
ajfti-5286	12	20	.	.	PUNCT
ajfti-5286	13	1	from	from	ADP
ajfti-5286	13	2	manual	manual	ADJ
ajfti-5286	13	3	record	record	NOUN
ajfti-5286	13	4	books	book	NOUN
ajfti-5286	13	5	to	to	ADP
ajfti-5286	13	6	erp	erp	NOUN
ajfti-5286	13	7	-	-	PUNCT
ajfti-5286	13	8	integrated	integrate	VERB
ajfti-5286	13	9	digital	digital	ADJ
ajfti-5286	13	10	platforms	platform	NOUN
ajfti-5286	13	11	,	,	PUNCT
ajfti-5286	13	12	each	each	DET
ajfti-5286	13	13	technological	technological	ADJ
ajfti-5286	13	14	shift	shift	NOUN
ajfti-5286	13	15	has	have	AUX
ajfti-5286	13	16	imposed	impose	VERB
ajfti-5286	13	17	new	new	ADJ
ajfti-5286	13	18	responsibilities	responsibility	NOUN
ajfti-5286	13	19	on	on	ADP
ajfti-5286	13	20	accounting	accounting	NOUN
ajfti-5286	13	21	professionals	professional	NOUN
ajfti-5286	13	22	and	and	CCONJ
ajfti-5286	13	23	demanded	demand	VERB
ajfti-5286	13	24	adaptations	adaptation	NOUN
ajfti-5286	13	25	in	in	ADP
ajfti-5286	13	26	terms	term	NOUN
ajfti-5286	13	27	of	of	ADP
ajfti-5286	13	28	technical	technical	ADJ
ajfti-5286	13	29	training	training	NOUN
ajfti-5286	13	30	and	and	CCONJ
ajfti-5286	13	31	ethical	ethical	ADJ
ajfti-5286	13	32	conduct	conduct	NOUN
ajfti-5286	13	33	.	.	PUNCT
ajfti-5286	14	1	the	the	DET
ajfti-5286	14	2	current	current	ADJ
ajfti-5286	14	3	technological	technological	ADJ
ajfti-5286	14	4	wave	wave	NOUN
ajfti-5286	14	5	,	,	PUNCT
ajfti-5286	14	6	however	however	ADV
ajfti-5286	14	7	,	,	PUNCT
ajfti-5286	14	8	is	be	AUX
ajfti-5286	14	9	distinguished	distinguish	VERB
ajfti-5286	14	10	by	by	ADP
ajfti-5286	14	11	the	the	DET
ajfti-5286	14	12	speed	speed	NOUN
ajfti-5286	14	13	and	and	CCONJ
ajfti-5286	14	14	depth	depth	NOUN
ajfti-5286	14	15	of	of	ADP
ajfti-5286	14	16	the	the	DET
ajfti-5286	14	17	changes	change	NOUN
ajfti-5286	14	18	it	it	PRON
ajfti-5286	14	19	introduces	introduce	VERB
ajfti-5286	14	20	,	,	PUNCT
ajfti-5286	14	21	creating	create	VERB
ajfti-5286	14	22	unprecedented	unprecedented	ADJ
ajfti-5286	14	23	challenges	challenge	NOUN
ajfti-5286	14	24	in	in	ADP
ajfti-5286	14	25	reconciling	reconcile	VERB
ajfti-5286	14	26	automation	automation	NOUN
ajfti-5286	14	27	with	with	ADP
ajfti-5286	14	28	control	control	NOUN
ajfti-5286	14	29	,	,	PUNCT
ajfti-5286	14	30	decentralization	decentralization	NOUN
ajfti-5286	14	31	with	with	ADP
ajfti-5286	14	32	accountability	accountability	NOUN
ajfti-5286	14	33	,	,	PUNCT
ajfti-5286	14	34	and	and	CCONJ
ajfti-5286	14	35	algorithmic	algorithmic	ADJ
ajfti-5286	14	36	decision	decision	NOUN
ajfti-5286	14	37	-	-	PUNCT
ajfti-5286	14	38	making	making	NOUN
ajfti-5286	14	39	with	with	ADP
ajfti-5286	14	40	normative	normative	ADJ
ajfti-5286	14	41	frameworks	framework	NOUN
ajfti-5286	14	42	.	.	PUNCT
ajfti-5286	15	1	these	these	DET
ajfti-5286	15	2	dynamics	dynamic	NOUN
ajfti-5286	15	3	reinforce	reinforce	VERB
ajfti-5286	15	4	the	the	DET
ajfti-5286	15	5	urgency	urgency	NOUN
ajfti-5286	15	6	of	of	ADP
ajfti-5286	15	7	a	a	DET
ajfti-5286	15	8	renewed	renew	VERB
ajfti-5286	15	9	approach	approach	NOUN
ajfti-5286	15	10	to	to	ADP
ajfti-5286	15	11	accounting	accounting	NOUN
ajfti-5286	15	12	education	education	NOUN
ajfti-5286	15	13	,	,	PUNCT
ajfti-5286	15	14	institutional	institutional	ADJ
ajfti-5286	15	15	governance	governance	NOUN
ajfti-5286	15	16	,	,	PUNCT
ajfti-5286	15	17	and	and	CCONJ
ajfti-5286	15	18	professional	professional	ADJ
ajfti-5286	15	19	regulation	regulation	NOUN
ajfti-5286	15	20	in	in	ADP
ajfti-5286	15	21	light	light	NOUN
ajfti-5286	15	22	of	of	ADP
ajfti-5286	15	23	this	this	DET
ajfti-5286	15	24	ongoing	ongoing	ADJ
ajfti-5286	15	25	digital	digital	ADJ
ajfti-5286	15	26	revolution	revolution	NOUN
ajfti-5286	15	27	.	.	PUNCT
ajfti-5286	16	1	according	accord	VERB
ajfti-5286	16	2	to	to	ADP
ajfti-5286	16	3	iudícibus	iudícibus	PROPN
ajfti-5286	16	4	et	et	PROPN
ajfti-5286	16	5	al	al	PROPN
ajfti-5286	16	6	.	.	PROPN
ajfti-5286	17	1	(	(	PUNCT
ajfti-5286	17	2	2018	2018	NUM
ajfti-5286	17	3	)	)	PUNCT
ajfti-5286	17	4	,	,	PUNCT
ajfti-5286	17	5	accounting	accounting	NOUN
ajfti-5286	17	6	has	have	VERB
ajfti-5286	17	7	,	,	PUNCT
ajfti-5286	17	8	as	as	ADP
ajfti-5286	17	9	its	its	PRON
ajfti-5286	17	10	central	central	ADJ
ajfti-5286	17	11	mission	mission	NOUN
ajfti-5286	17	12	,	,	PUNCT
ajfti-5286	17	13	the	the	DET
ajfti-5286	17	14	generation	generation	NOUN
ajfti-5286	17	15	of	of	ADP
ajfti-5286	17	16	useful	useful	ADJ
ajfti-5286	17	17	information	information	NOUN
ajfti-5286	17	18	for	for	ADP
ajfti-5286	17	19	the	the	DET
ajfti-5286	17	20	economic	economic	ADJ
ajfti-5286	17	21	decision	decision	NOUN
ajfti-5286	17	22	-	-	PUNCT
ajfti-5286	17	23	making	make	VERB
ajfti-5286	17	24	process	process	NOUN
ajfti-5286	17	25	,	,	PUNCT
ajfti-5286	17	26	and	and	CCONJ
ajfti-5286	17	27	it	it	PRON
ajfti-5286	17	28	is	be	AUX
ajfti-5286	17	29	essential	essential	ADJ
ajfti-5286	17	30	that	that	SCONJ
ajfti-5286	17	31	this	this	DET
ajfti-5286	17	32	information	information	NOUN
ajfti-5286	17	33	is	be	AUX
ajfti-5286	17	34	relevant	relevant	ADJ
ajfti-5286	17	35	,	,	PUNCT
ajfti-5286	17	36	reliable	reliable	ADJ
ajfti-5286	17	37	,	,	PUNCT
ajfti-5286	17	38	understandable	understandable	ADJ
ajfti-5286	17	39	and	and	CCONJ
ajfti-5286	17	40	timely	timely	ADJ
ajfti-5286	17	41	.	.	PUNCT
ajfti-5286	18	1	this	this	DET
ajfti-5286	18	2	qualitative	qualitative	ADJ
ajfti-5286	18	3	triad	triad	NOUN
ajfti-5286	18	4	,	,	PUNCT
ajfti-5286	18	5	however	however	ADV
ajfti-5286	18	6	,	,	PUNCT
ajfti-5286	18	7	is	be	AUX
ajfti-5286	18	8	put	put	VERB
ajfti-5286	18	9	to	to	ADP
ajfti-5286	18	10	the	the	DET
ajfti-5286	18	11	test	test	NOUN
ajfti-5286	18	12	in	in	ADP
ajfti-5286	18	13	the	the	DET
ajfti-5286	18	14	face	face	NOUN
ajfti-5286	18	15	of	of	ADP
ajfti-5286	18	16	the	the	DET
ajfti-5286	18	17	incorporation	incorporation	NOUN
ajfti-5286	18	18	of	of	ADP
ajfti-5286	18	19	disruptive	disruptive	ADJ
ajfti-5286	18	20	technologies	technology	NOUN
ajfti-5286	18	21	,	,	PUNCT
ajfti-5286	18	22	which	which	PRON
ajfti-5286	18	23	profoundly	profoundly	ADV
ajfti-5286	18	24	alter	alter	VERB
ajfti-5286	18	25	the	the	DET
ajfti-5286	18	26	information	information	NOUN
ajfti-5286	18	27	flows	flow	VERB
ajfti-5286	18	28	,	,	PUNCT
ajfti-5286	18	29	the	the	DET
ajfti-5286	18	30	recognition	recognition	NOUN
ajfti-5286	18	31	and	and	CCONJ
ajfti-5286	18	32	measurement	measurement	NOUN
ajfti-5286	18	33	criteria	criterion	NOUN
ajfti-5286	18	34	,	,	PUNCT
ajfti-5286	18	35	and	and	CCONJ
ajfti-5286	18	36	the	the	DET
ajfti-5286	18	37	mechanisms	mechanism	NOUN
ajfti-5286	18	38	of	of	ADP
ajfti-5286	18	39	technical	technical	ADJ
ajfti-5286	18	40	and	and	CCONJ
ajfti-5286	18	41	institutional	institutional	ADJ
ajfti-5286	18	42	validation	validation	NOUN
ajfti-5286	18	43	.	.	PUNCT
ajfti-5286	19	1	the	the	DET
ajfti-5286	19	2	decentralization	decentralization	NOUN
ajfti-5286	19	3	promoted	promote	VERB
ajfti-5286	19	4	by	by	ADP
ajfti-5286	19	5	distributed	distribute	VERB
ajfti-5286	19	6	ledgers	ledger	NOUN
ajfti-5286	19	7	such	such	ADJ
ajfti-5286	19	8	as	as	ADP
ajfti-5286	19	9	blockchain	blockchain	PROPN
ajfti-5286	19	10	,	,	PUNCT
ajfti-5286	19	11	for	for	ADP
ajfti-5286	19	12	example	example	NOUN
ajfti-5286	19	13	,	,	PUNCT
ajfti-5286	19	14	challenges	challenge	VERB
ajfti-5286	19	15	traditional	traditional	ADJ
ajfti-5286	19	16	control	control	NOUN
ajfti-5286	19	17	and	and	CCONJ
ajfti-5286	19	18	auditing	auditing	NOUN
ajfti-5286	19	19	logics	logic	NOUN
ajfti-5286	19	20	,	,	PUNCT
ajfti-5286	19	21	while	while	SCONJ
ajfti-5286	19	22	expanding	expand	VERB
ajfti-5286	19	23	the	the	DET
ajfti-5286	19	24	traceability	traceability	NOUN
ajfti-5286	19	25	,	,	PUNCT
ajfti-5286	19	26	immutability	immutability	NOUN
ajfti-5286	19	27	,	,	PUNCT
ajfti-5286	19	28	and	and	CCONJ
ajfti-5286	19	29	transparency	transparency	NOUN
ajfti-5286	19	30	of	of	ADP
ajfti-5286	19	31	financial	financial	ADJ
ajfti-5286	19	32	ledgers	ledger	NOUN
ajfti-5286	19	33	.	.	PUNCT
ajfti-5286	20	1	in	in	ADP
ajfti-5286	20	2	1	1	NUM
ajfti-5286	20	3	must	must	AUX
ajfti-5286	20	4	university	university	PROPN
ajfti-5286	20	5	,	,	PUNCT
ajfti-5286	20	6	usa	usa	PROPN
ajfti-5286	20	7	2	2	NUM
ajfti-5286	20	8	federal	federal	PROPN
ajfti-5286	20	9	university	university	PROPN
ajfti-5286	20	10	of	of	ADP
ajfti-5286	20	11	são	são	PROPN
ajfti-5286	20	12	carlos	carlos	PROPN
ajfti-5286	20	13	,	,	PUNCT
ajfti-5286	20	14	são	são	PROPN
ajfti-5286	20	15	carlos	carlos	PROPN
ajfti-5286	20	16	,	,	PUNCT
ajfti-5286	20	17	brazil	brazil	PROPN
ajfti-5286	20	18	3	3	NUM
ajfti-5286	20	19	interamerican	interamerican	ADJ
ajfti-5286	20	20	faculty	faculty	NOUN
ajfti-5286	20	21	of	of	ADP
ajfti-5286	20	22	social	social	ADJ
ajfti-5286	20	23	sciences	science	NOUN
ajfti-5286	20	24	,	,	PUNCT
ajfti-5286	20	25	paraguay	paraguay	NOUN
ajfti-5286	20	26	4	4	NUM
ajfti-5286	20	27	federal	federal	ADJ
ajfti-5286	20	28	university	university	PROPN
ajfti-5286	20	29	of	of	ADP
ajfti-5286	20	30	triangulo	triangulo	PROPN
ajfti-5286	20	31	mineiro	mineiro	PROPN
ajfti-5286	20	32	,	,	PUNCT
ajfti-5286	20	33	brazil	brazil	PROPN
ajfti-5286	20	34	5	5	NUM
ajfti-5286	20	35	fluminense	fluminense	PROPN
ajfti-5286	20	36	federal	federal	PROPN
ajfti-5286	20	37	university	university	PROPN
ajfti-5286	20	38	,	,	PUNCT
ajfti-5286	20	39	brazil	brazil	PROPN
ajfti-5286	20	40	6	6	NUM
ajfti-5286	20	41	federal	federal	PROPN
ajfti-5286	20	42	university	university	PROPN
ajfti-5286	20	43	of	of	ADP
ajfti-5286	20	44	amazonas	amazonas	PROPN
ajfti-5286	20	45	,	,	PUNCT
ajfti-5286	20	46	manaus	manaus	PROPN
ajfti-5286	20	47	,	,	PUNCT
ajfti-5286	20	48	brazil	brazil	PROPN
ajfti-5286	20	49	*	*	PUNCT
ajfti-5286	20	50	corresponding	correspond	VERB
ajfti-5286	20	51	author	author	NOUN
ajfti-5286	20	52	’s	’s	PART
ajfti-5286	20	53	e	e	NOUN
ajfti-5286	20	54	-	-	NOUN
ajfti-5286	20	55	mail	mail	NOUN
ajfti-5286	20	56	:	:	PUNCT
ajfti-5286	20	57	edson_nogueira@ufam.edu.br	edson_nogueira@ufam.edu.br	VERB
ajfti-5286	20	58	pa	pa	PROPN
ajfti-5286	20	59	ge	ge	PROPN
ajfti-5286	20	60	11	11	NUM
ajfti-5286	20	61	0	0	NUM
ajfti-5286	20	62	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	PROPN
ajfti-5286	20	63	am	be	AUX
ajfti-5286	20	64	.	.	PUNCT
ajfti-5286	21	1	j.	j.	PROPN
ajfti-5286	21	2	financ	financ	PROPN
ajfti-5286	21	3	.	.	PUNCT
ajfti-5286	22	1	technol	technol	PROPN
ajfti-5286	22	2	.	.	PUNCT
ajfti-5286	22	3	innov	innov	PROPN
ajfti-5286	22	4	.	.	PUNCT
ajfti-5286	23	1	3(1	3(1	NUM
ajfti-5286	23	2	)	)	PUNCT
ajfti-5286	23	3	109	109	NUM
ajfti-5286	23	4	-	-	SYM
ajfti-5286	23	5	114	114	NUM
ajfti-5286	23	6	,	,	PUNCT
ajfti-5286	23	7	2025	2025	NUM
ajfti-5286	23	8	turn	turn	NOUN
ajfti-5286	23	9	,	,	PUNCT
ajfti-5286	23	10	artificial	artificial	ADJ
ajfti-5286	23	11	intelligence	intelligence	NOUN
ajfti-5286	23	12	applied	apply	VERB
ajfti-5286	23	13	to	to	ADP
ajfti-5286	23	14	auditing	auditing	NOUN
ajfti-5286	23	15	allows	allow	VERB
ajfti-5286	23	16	the	the	DET
ajfti-5286	23	17	automation	automation	NOUN
ajfti-5286	23	18	of	of	ADP
ajfti-5286	23	19	processes	process	NOUN
ajfti-5286	23	20	,	,	PUNCT
ajfti-5286	23	21	the	the	DET
ajfti-5286	23	22	anticipation	anticipation	NOUN
ajfti-5286	23	23	of	of	ADP
ajfti-5286	23	24	risks	risk	NOUN
ajfti-5286	23	25	and	and	CCONJ
ajfti-5286	23	26	the	the	DET
ajfti-5286	23	27	large	large	ADJ
ajfti-5286	23	28	-	-	PUNCT
ajfti-5286	23	29	scale	scale	NOUN
ajfti-5286	23	30	analysis	analysis	NOUN
ajfti-5286	23	31	of	of	ADP
ajfti-5286	23	32	data	datum	NOUN
ajfti-5286	23	33	,	,	PUNCT
ajfti-5286	23	34	enhancing	enhance	VERB
ajfti-5286	23	35	the	the	DET
ajfti-5286	23	36	supervisory	supervisory	ADJ
ajfti-5286	23	37	and	and	CCONJ
ajfti-5286	23	38	predictive	predictive	ADJ
ajfti-5286	23	39	function	function	NOUN
ajfti-5286	23	40	of	of	ADP
ajfti-5286	23	41	accounting	accounting	NOUN
ajfti-5286	23	42	.	.	PUNCT
ajfti-5286	24	1	despite	despite	SCONJ
ajfti-5286	24	2	the	the	DET
ajfti-5286	24	3	growing	grow	VERB
ajfti-5286	24	4	academic	academic	ADJ
ajfti-5286	24	5	and	and	CCONJ
ajfti-5286	24	6	professional	professional	ADJ
ajfti-5286	24	7	interest	interest	NOUN
ajfti-5286	24	8	in	in	ADP
ajfti-5286	24	9	the	the	DET
ajfti-5286	24	10	subject	subject	NOUN
ajfti-5286	24	11	,	,	PUNCT
ajfti-5286	24	12	there	there	PRON
ajfti-5286	24	13	is	be	VERB
ajfti-5286	24	14	still	still	ADV
ajfti-5286	24	15	a	a	DET
ajfti-5286	24	16	relevant	relevant	ADJ
ajfti-5286	24	17	gap	gap	NOUN
ajfti-5286	24	18	in	in	ADP
ajfti-5286	24	19	the	the	DET
ajfti-5286	24	20	literature	literature	NOUN
ajfti-5286	24	21	regarding	regard	VERB
ajfti-5286	24	22	the	the	DET
ajfti-5286	24	23	critical	critical	ADJ
ajfti-5286	24	24	and	and	CCONJ
ajfti-5286	24	25	integrated	integrated	ADJ
ajfti-5286	24	26	systematization	systematization	NOUN
ajfti-5286	24	27	of	of	ADP
ajfti-5286	24	28	these	these	DET
ajfti-5286	24	29	technologies	technology	NOUN
ajfti-5286	24	30	from	from	ADP
ajfti-5286	24	31	the	the	DET
ajfti-5286	24	32	accounting	accounting	NOUN
ajfti-5286	24	33	perspective	perspective	NOUN
ajfti-5286	24	34	.	.	PUNCT
ajfti-5286	25	1	there	there	PRON
ajfti-5286	25	2	is	be	VERB
ajfti-5286	25	3	a	a	DET
ajfti-5286	25	4	lack	lack	NOUN
ajfti-5286	25	5	of	of	ADP
ajfti-5286	25	6	research	research	NOUN
ajfti-5286	25	7	that	that	PRON
ajfti-5286	25	8	addresses	address	VERB
ajfti-5286	25	9	the	the	DET
ajfti-5286	25	10	effects	effect	NOUN
ajfti-5286	25	11	of	of	ADP
ajfti-5286	25	12	technological	technological	ADJ
ajfti-5286	25	13	adoption	adoption	NOUN
ajfti-5286	25	14	on	on	ADP
ajfti-5286	25	15	the	the	DET
ajfti-5286	25	16	quality	quality	NOUN
ajfti-5286	25	17	of	of	ADP
ajfti-5286	25	18	accounting	accounting	NOUN
ajfti-5286	25	19	information	information	NOUN
ajfti-5286	25	20	,	,	PUNCT
ajfti-5286	25	21	its	its	PRON
ajfti-5286	25	22	impacts	impact	NOUN
ajfti-5286	25	23	on	on	ADP
ajfti-5286	25	24	governance	governance	NOUN
ajfti-5286	25	25	,	,	PUNCT
ajfti-5286	25	26	and	and	CCONJ
ajfti-5286	25	27	the	the	DET
ajfti-5286	25	28	practical	practical	ADJ
ajfti-5286	25	29	and	and	CCONJ
ajfti-5286	25	30	regulatory	regulatory	ADJ
ajfti-5286	25	31	challenges	challenge	NOUN
ajfti-5286	25	32	involved	involve	VERB
ajfti-5286	25	33	.	.	PUNCT
ajfti-5286	26	1	most	most	ADJ
ajfti-5286	26	2	studies	study	NOUN
ajfti-5286	26	3	still	still	ADV
ajfti-5286	26	4	focus	focus	VERB
ajfti-5286	26	5	on	on	ADP
ajfti-5286	26	6	fragmented	fragmented	ADJ
ajfti-5286	26	7	analyses	analysis	NOUN
ajfti-5286	26	8	,	,	PUNCT
ajfti-5286	26	9	sometimes	sometimes	ADV
ajfti-5286	26	10	extolling	extoll	VERB
ajfti-5286	26	11	the	the	DET
ajfti-5286	26	12	benefits	benefit	NOUN
ajfti-5286	26	13	and	and	CCONJ
ajfti-5286	26	14	potentialities	potentiality	NOUN
ajfti-5286	26	15	,	,	PUNCT
ajfti-5286	26	16	sometimes	sometimes	ADV
ajfti-5286	26	17	pointing	point	VERB
ajfti-5286	26	18	out	out	ADP
ajfti-5286	26	19	risks	risk	NOUN
ajfti-5286	26	20	and	and	CCONJ
ajfti-5286	26	21	limitations	limitation	NOUN
ajfti-5286	26	22	,	,	PUNCT
ajfti-5286	26	23	without	without	ADP
ajfti-5286	26	24	,	,	PUNCT
ajfti-5286	26	25	however	however	ADV
ajfti-5286	26	26	,	,	PUNCT
ajfti-5286	26	27	consolidating	consolidate	VERB
ajfti-5286	26	28	a	a	DET
ajfti-5286	26	29	comprehensive	comprehensive	ADJ
ajfti-5286	26	30	view	view	NOUN
ajfti-5286	26	31	that	that	PRON
ajfti-5286	26	32	articulates	articulate	VERB
ajfti-5286	26	33	technical	technical	ADJ
ajfti-5286	26	34	,	,	PUNCT
ajfti-5286	26	35	institutional	institutional	ADJ
ajfti-5286	26	36	,	,	PUNCT
ajfti-5286	26	37	and	and	CCONJ
ajfti-5286	26	38	regulatory	regulatory	ADJ
ajfti-5286	26	39	aspects	aspect	NOUN
ajfti-5286	26	40	in	in	ADP
ajfti-5286	26	41	a	a	DET
ajfti-5286	26	42	coherent	coherent	ADJ
ajfti-5286	26	43	manner	manner	NOUN
ajfti-5286	26	44	.	.	PUNCT
ajfti-5286	27	1	the	the	DET
ajfti-5286	27	2	absence	absence	NOUN
ajfti-5286	27	3	of	of	ADP
ajfti-5286	27	4	this	this	DET
ajfti-5286	27	5	integrated	integrate	VERB
ajfti-5286	27	6	approach	approach	NOUN
ajfti-5286	27	7	compromises	compromise	VERB
ajfti-5286	27	8	the	the	DET
ajfti-5286	27	9	formation	formation	NOUN
ajfti-5286	27	10	of	of	ADP
ajfti-5286	27	11	a	a	DET
ajfti-5286	27	12	robust	robust	ADJ
ajfti-5286	27	13	theoretical	theoretical	ADJ
ajfti-5286	27	14	body	body	NOUN
ajfti-5286	27	15	,	,	PUNCT
ajfti-5286	27	16	capable	capable	ADJ
ajfti-5286	27	17	of	of	ADP
ajfti-5286	27	18	guiding	guide	VERB
ajfti-5286	27	19	responsible	responsible	ADJ
ajfti-5286	27	20	and	and	CCONJ
ajfti-5286	27	21	sustainable	sustainable	ADJ
ajfti-5286	27	22	practices	practice	NOUN
ajfti-5286	27	23	in	in	ADP
ajfti-5286	27	24	the	the	DET
ajfti-5286	27	25	use	use	NOUN
ajfti-5286	27	26	of	of	ADP
ajfti-5286	27	27	these	these	DET
ajfti-5286	27	28	innovations	innovation	NOUN
ajfti-5286	27	29	in	in	ADP
ajfti-5286	27	30	the	the	DET
ajfti-5286	27	31	context	context	NOUN
ajfti-5286	27	32	of	of	ADP
ajfti-5286	27	33	accounting	accounting	NOUN
ajfti-5286	27	34	.	.	PUNCT
ajfti-5286	28	1	in	in	ADP
ajfti-5286	28	2	this	this	DET
ajfti-5286	28	3	context	context	NOUN
ajfti-5286	28	4	,	,	PUNCT
ajfti-5286	28	5	the	the	DET
ajfti-5286	28	6	guiding	guide	VERB
ajfti-5286	28	7	question	question	NOUN
ajfti-5286	28	8	that	that	PRON
ajfti-5286	28	9	guides	guide	VERB
ajfti-5286	28	10	this	this	DET
ajfti-5286	28	11	investigation	investigation	NOUN
ajfti-5286	28	12	emerges	emerge	VERB
ajfti-5286	28	13	:	:	PUNCT
ajfti-5286	28	14	how	how	SCONJ
ajfti-5286	28	15	do	do	AUX
ajfti-5286	28	16	the	the	DET
ajfti-5286	28	17	benefits	benefit	NOUN
ajfti-5286	28	18	and	and	CCONJ
ajfti-5286	28	19	limitations	limitation	NOUN
ajfti-5286	28	20	associated	associate	VERB
ajfti-5286	28	21	with	with	ADP
ajfti-5286	28	22	the	the	DET
ajfti-5286	28	23	adoption	adoption	NOUN
ajfti-5286	28	24	of	of	ADP
ajfti-5286	28	25	emerging	emerge	VERB
ajfti-5286	28	26	technologies	technology	NOUN
ajfti-5286	28	27	impact	impact	VERB
ajfti-5286	28	28	the	the	DET
ajfti-5286	28	29	quality	quality	NOUN
ajfti-5286	28	30	of	of	ADP
ajfti-5286	28	31	accounting	accounting	NOUN
ajfti-5286	28	32	information	information	NOUN
ajfti-5286	28	33	and	and	CCONJ
ajfti-5286	28	34	the	the	DET
ajfti-5286	28	35	governance	governance	NOUN
ajfti-5286	28	36	standards	standard	NOUN
ajfti-5286	28	37	related	relate	VERB
ajfti-5286	28	38	to	to	ADP
ajfti-5286	28	39	it	it	PRON
ajfti-5286	28	40	?	?	PUNCT
ajfti-5286	29	1	this	this	DET
ajfti-5286	29	2	question	question	NOUN
ajfti-5286	29	3	seeks	seek	VERB
ajfti-5286	29	4	not	not	PART
ajfti-5286	29	5	only	only	ADV
ajfti-5286	29	6	to	to	PART
ajfti-5286	29	7	map	map	VERB
ajfti-5286	29	8	trends	trend	NOUN
ajfti-5286	29	9	and	and	CCONJ
ajfti-5286	29	10	empirical	empirical	ADJ
ajfti-5286	29	11	evidence	evidence	NOUN
ajfti-5286	29	12	,	,	PUNCT
ajfti-5286	29	13	but	but	CCONJ
ajfti-5286	29	14	also	also	ADV
ajfti-5286	29	15	to	to	PART
ajfti-5286	29	16	identify	identify	VERB
ajfti-5286	29	17	contradictions	contradiction	NOUN
ajfti-5286	29	18	,	,	PUNCT
ajfti-5286	29	19	barriers	barrier	NOUN
ajfti-5286	29	20	,	,	PUNCT
ajfti-5286	29	21	and	and	CCONJ
ajfti-5286	29	22	points	point	NOUN
ajfti-5286	29	23	of	of	ADP
ajfti-5286	29	24	tension	tension	NOUN
ajfti-5286	29	25	that	that	PRON
ajfti-5286	29	26	cross	cross	VERB
ajfti-5286	29	27	the	the	DET
ajfti-5286	29	28	interface	interface	NOUN
ajfti-5286	29	29	between	between	ADP
ajfti-5286	29	30	technological	technological	ADJ
ajfti-5286	29	31	innovation	innovation	NOUN
ajfti-5286	29	32	and	and	CCONJ
ajfti-5286	29	33	accounting	accounting	NOUN
ajfti-5286	29	34	standardization	standardization	NOUN
ajfti-5286	29	35	.	.	PUNCT
ajfti-5286	30	1	it	it	PRON
ajfti-5286	30	2	is	be	AUX
ajfti-5286	30	3	assumed	assume	VERB
ajfti-5286	30	4	that	that	SCONJ
ajfti-5286	30	5	technology	technology	NOUN
ajfti-5286	30	6	,	,	PUNCT
ajfti-5286	30	7	by	by	ADP
ajfti-5286	30	8	itself	itself	PRON
ajfti-5286	30	9	,	,	PUNCT
ajfti-5286	30	10	is	be	AUX
ajfti-5286	30	11	not	not	PART
ajfti-5286	30	12	neutral	neutral	ADJ
ajfti-5286	30	13	,	,	PUNCT
ajfti-5286	30	14	nor	nor	CCONJ
ajfti-5286	30	15	does	do	AUX
ajfti-5286	30	16	it	it	PRON
ajfti-5286	30	17	automatically	automatically	ADV
ajfti-5286	30	18	guarantee	guarantee	VERB
ajfti-5286	30	19	best	good	ADJ
ajfti-5286	30	20	practices	practice	NOUN
ajfti-5286	30	21	.	.	PUNCT
ajfti-5286	31	1	institutional	institutional	ADJ
ajfti-5286	31	2	,	,	PUNCT
ajfti-5286	31	3	ethical	ethical	ADJ
ajfti-5286	31	4	and	and	CCONJ
ajfti-5286	31	5	professional	professional	ADJ
ajfti-5286	31	6	mediation	mediation	NOUN
ajfti-5286	31	7	is	be	AUX
ajfti-5286	31	8	necessary	necessary	ADJ
ajfti-5286	31	9	for	for	SCONJ
ajfti-5286	31	10	its	its	PRON
ajfti-5286	31	11	effects	effect	NOUN
ajfti-5286	31	12	to	to	PART
ajfti-5286	31	13	be	be	AUX
ajfti-5286	31	14	positive	positive	ADJ
ajfti-5286	31	15	and	and	CCONJ
ajfti-5286	31	16	aligned	align	VERB
ajfti-5286	31	17	with	with	ADP
ajfti-5286	31	18	the	the	DET
ajfti-5286	31	19	fundamental	fundamental	ADJ
ajfti-5286	31	20	principles	principle	NOUN
ajfti-5286	31	21	of	of	ADP
ajfti-5286	31	22	the	the	DET
ajfti-5286	31	23	accounting	accounting	NOUN
ajfti-5286	31	24	profession	profession	NOUN
ajfti-5286	31	25	.	.	PUNCT
ajfti-5286	32	1	in	in	ADP
ajfti-5286	32	2	view	view	NOUN
ajfti-5286	32	3	of	of	ADP
ajfti-5286	32	4	this	this	DET
ajfti-5286	32	5	scenario	scenario	NOUN
ajfti-5286	32	6	,	,	PUNCT
ajfti-5286	32	7	this	this	DET
ajfti-5286	32	8	article	article	NOUN
ajfti-5286	32	9	aims	aim	VERB
ajfti-5286	32	10	to	to	PART
ajfti-5286	32	11	systematically	systematically	ADV
ajfti-5286	32	12	analyze	analyze	VERB
ajfti-5286	32	13	how	how	SCONJ
ajfti-5286	32	14	emerging	emerge	VERB
ajfti-5286	32	15	technologies	technology	NOUN
ajfti-5286	32	16	have	have	AUX
ajfti-5286	32	17	been	be	AUX
ajfti-5286	32	18	discussed	discuss	VERB
ajfti-5286	32	19	in	in	ADP
ajfti-5286	32	20	the	the	DET
ajfti-5286	32	21	field	field	NOUN
ajfti-5286	32	22	of	of	ADP
ajfti-5286	32	23	accounting	accounting	NOUN
ajfti-5286	32	24	,	,	PUNCT
ajfti-5286	32	25	with	with	ADP
ajfti-5286	32	26	special	special	ADJ
ajfti-5286	32	27	attention	attention	NOUN
ajfti-5286	32	28	to	to	ADP
ajfti-5286	32	29	the	the	DET
ajfti-5286	32	30	impacts	impact	NOUN
ajfti-5286	32	31	on	on	ADP
ajfti-5286	32	32	the	the	DET
ajfti-5286	32	33	quality	quality	NOUN
ajfti-5286	32	34	of	of	ADP
ajfti-5286	32	35	accounting	accounting	NOUN
ajfti-5286	32	36	information	information	NOUN
ajfti-5286	32	37	,	,	PUNCT
ajfti-5286	32	38	audit	audit	NOUN
ajfti-5286	32	39	processes	process	NOUN
ajfti-5286	32	40	,	,	PUNCT
ajfti-5286	32	41	transparency	transparency	NOUN
ajfti-5286	32	42	mechanisms	mechanism	NOUN
ajfti-5286	32	43	,	,	PUNCT
ajfti-5286	32	44	adherence	adherence	NOUN
ajfti-5286	32	45	to	to	ADP
ajfti-5286	32	46	international	international	ADJ
ajfti-5286	32	47	financial	financial	ADJ
ajfti-5286	32	48	reporting	reporting	NOUN
ajfti-5286	32	49	standards	standard	NOUN
ajfti-5286	32	50	,	,	PUNCT
ajfti-5286	32	51	and	and	CCONJ
ajfti-5286	32	52	the	the	DET
ajfti-5286	32	53	challenges	challenge	NOUN
ajfti-5286	32	54	associated	associate	VERB
ajfti-5286	32	55	with	with	ADP
ajfti-5286	32	56	governance	governance	NOUN
ajfti-5286	32	57	and	and	CCONJ
ajfti-5286	32	58	regulation	regulation	NOUN
ajfti-5286	32	59	.	.	PUNCT
ajfti-5286	33	1	to	to	ADP
ajfti-5286	33	2	this	this	DET
ajfti-5286	33	3	end	end	NOUN
ajfti-5286	33	4	,	,	PUNCT
ajfti-5286	33	5	a	a	DET
ajfti-5286	33	6	systematic	systematic	ADJ
ajfti-5286	33	7	literature	literature	NOUN
ajfti-5286	33	8	review	review	PROPN
ajfti-5286	33	9	(	(	PUNCT
ajfti-5286	33	10	rsl	rsl	NOUN
ajfti-5286	33	11	)	)	PUNCT
ajfti-5286	33	12	was	be	AUX
ajfti-5286	33	13	adopted	adopt	VERB
ajfti-5286	33	14	as	as	ADP
ajfti-5286	33	15	a	a	DET
ajfti-5286	33	16	methodological	methodological	ADJ
ajfti-5286	33	17	approach	approach	NOUN
ajfti-5286	33	18	,	,	PUNCT
ajfti-5286	33	19	selecting	select	VERB
ajfti-5286	33	20	81	81	NUM
ajfti-5286	33	21	articles	article	NOUN
ajfti-5286	33	22	from	from	ADP
ajfti-5286	33	23	the	the	DET
ajfti-5286	33	24	web	web	NOUN
ajfti-5286	33	25	of	of	ADP
ajfti-5286	33	26	science	science	NOUN
ajfti-5286	33	27	database	database	NOUN
ajfti-5286	33	28	,	,	PUNCT
ajfti-5286	33	29	published	publish	VERB
ajfti-5286	33	30	between	between	ADP
ajfti-5286	33	31	2021	2021	NUM
ajfti-5286	33	32	and	and	CCONJ
ajfti-5286	33	33	2025	2025	NUM
ajfti-5286	33	34	,	,	PUNCT
ajfti-5286	33	35	with	with	ADP
ajfti-5286	33	36	open	open	ADJ
ajfti-5286	33	37	access	access	NOUN
ajfti-5286	33	38	and	and	CCONJ
ajfti-5286	33	39	review	review	NOUN
ajfti-5286	33	40	typology	typology	NOUN
ajfti-5286	33	41	.	.	PUNCT
ajfti-5286	34	1	after	after	ADP
ajfti-5286	34	2	rigorous	rigorous	ADJ
ajfti-5286	34	3	screening	screening	NOUN
ajfti-5286	34	4	,	,	PUNCT
ajfti-5286	34	5	55	55	NUM
ajfti-5286	34	6	articles	article	NOUN
ajfti-5286	34	7	composed	compose	VERB
ajfti-5286	34	8	the	the	DET
ajfti-5286	34	9	definitive	definitive	ADJ
ajfti-5286	34	10	corpus	corpus	NOUN
ajfti-5286	34	11	of	of	ADP
ajfti-5286	34	12	analysis	analysis	NOUN
ajfti-5286	34	13	.	.	PUNCT
ajfti-5286	35	1	the	the	DET
ajfti-5286	35	2	structure	structure	NOUN
ajfti-5286	35	3	of	of	ADP
ajfti-5286	35	4	the	the	DET
ajfti-5286	35	5	article	article	NOUN
ajfti-5286	35	6	is	be	AUX
ajfti-5286	35	7	organized	organize	VERB
ajfti-5286	35	8	into	into	ADP
ajfti-5286	35	9	four	four	NUM
ajfti-5286	35	10	main	main	ADJ
ajfti-5286	35	11	sections	section	NOUN
ajfti-5286	35	12	:	:	PUNCT
ajfti-5286	35	13	in	in	ADP
ajfti-5286	35	14	addition	addition	NOUN
ajfti-5286	35	15	to	to	ADP
ajfti-5286	35	16	this	this	DET
ajfti-5286	35	17	introduction	introduction	NOUN
ajfti-5286	35	18	,	,	PUNCT
ajfti-5286	35	19	the	the	DET
ajfti-5286	35	20	theoretical	theoretical	ADJ
ajfti-5286	35	21	foundation	foundation	NOUN
ajfti-5286	35	22	that	that	PRON
ajfti-5286	35	23	discusses	discuss	VERB
ajfti-5286	35	24	the	the	DET
ajfti-5286	35	25	accounting	accounting	NOUN
ajfti-5286	35	26	principles	principle	NOUN
ajfti-5286	35	27	and	and	CCONJ
ajfti-5286	35	28	the	the	DET
ajfti-5286	35	29	fundamentals	fundamental	NOUN
ajfti-5286	35	30	of	of	ADP
ajfti-5286	35	31	emerging	emerge	VERB
ajfti-5286	35	32	technologies	technology	NOUN
ajfti-5286	35	33	is	be	AUX
ajfti-5286	35	34	presented	present	VERB
ajfti-5286	35	35	;	;	PUNCT
ajfti-5286	35	36	the	the	DET
ajfti-5286	35	37	methodology	methodology	NOUN
ajfti-5286	35	38	section	section	NOUN
ajfti-5286	35	39	describes	describe	VERB
ajfti-5286	35	40	the	the	DET
ajfti-5286	35	41	process	process	NOUN
ajfti-5286	35	42	of	of	ADP
ajfti-5286	35	43	selecting	select	VERB
ajfti-5286	35	44	and	and	CCONJ
ajfti-5286	35	45	categorizing	categorize	VERB
ajfti-5286	35	46	studies	study	NOUN
ajfti-5286	35	47	;	;	PUNCT
ajfti-5286	35	48	the	the	DET
ajfti-5286	35	49	results	result	NOUN
ajfti-5286	35	50	and	and	CCONJ
ajfti-5286	35	51	the	the	DET
ajfti-5286	35	52	discussion	discussion	NOUN
ajfti-5286	35	53	are	be	AUX
ajfti-5286	35	54	divided	divide	VERB
ajfti-5286	35	55	into	into	ADP
ajfti-5286	35	56	three	three	NUM
ajfti-5286	35	57	analytical	analytical	ADJ
ajfti-5286	35	58	axes	axis	NOUN
ajfti-5286	35	59	–	–	PUNCT
ajfti-5286	35	60	benefits	benefit	NOUN
ajfti-5286	35	61	,	,	PUNCT
ajfti-5286	35	62	risks	risk	NOUN
ajfti-5286	35	63	and	and	CCONJ
ajfti-5286	35	64	institutional	institutional	ADJ
ajfti-5286	35	65	challenges	challenge	NOUN
ajfti-5286	35	66	;	;	PUNCT
ajfti-5286	35	67	and	and	CCONJ
ajfti-5286	35	68	,	,	PUNCT
ajfti-5286	35	69	finally	finally	ADV
ajfti-5286	35	70	,	,	PUNCT
ajfti-5286	35	71	the	the	DET
ajfti-5286	35	72	conclusions	conclusion	NOUN
ajfti-5286	35	73	rescue	rescue	VERB
ajfti-5286	35	74	the	the	DET
ajfti-5286	35	75	main	main	ADJ
ajfti-5286	35	76	findings	finding	NOUN
ajfti-5286	35	77	and	and	CCONJ
ajfti-5286	35	78	suggest	suggest	VERB
ajfti-5286	35	79	paths	path	NOUN
ajfti-5286	35	80	for	for	ADP
ajfti-5286	35	81	future	future	ADJ
ajfti-5286	35	82	research	research	NOUN
ajfti-5286	35	83	and	and	CCONJ
ajfti-5286	35	84	practical	practical	ADJ
ajfti-5286	35	85	applications	application	NOUN
ajfti-5286	35	86	in	in	ADP
ajfti-5286	35	87	the	the	DET
ajfti-5286	35	88	accounting	accounting	NOUN
ajfti-5286	35	89	field	field	NOUN
ajfti-5286	35	90	.	.	PUNCT
ajfti-5286	36	1	literature	literature	NOUN
ajfti-5286	36	2	review	review	VERB
ajfti-5286	36	3	accounting	accounting	NOUN
ajfti-5286	36	4	principles	principle	NOUN
ajfti-5286	36	5	and	and	CCONJ
ajfti-5286	36	6	fundamentals	fundamental	NOUN
ajfti-5286	36	7	according	accord	VERB
ajfti-5286	36	8	to	to	ADP
ajfti-5286	36	9	iudícibus	iudícibus	PROPN
ajfti-5286	36	10	et	et	PROPN
ajfti-5286	36	11	al	al	PROPN
ajfti-5286	36	12	.	.	PROPN
ajfti-5286	37	1	(	(	PUNCT
ajfti-5286	37	2	2018	2018	NUM
ajfti-5286	37	3	)	)	PUNCT
ajfti-5286	37	4	,	,	PUNCT
ajfti-5286	37	5	accounting	accounting	NOUN
ajfti-5286	37	6	is	be	AUX
ajfti-5286	37	7	an	an	DET
ajfti-5286	37	8	applied	apply	VERB
ajfti-5286	37	9	social	social	ADJ
ajfti-5286	37	10	science	science	NOUN
ajfti-5286	37	11	whose	whose	DET
ajfti-5286	37	12	main	main	ADJ
ajfti-5286	37	13	objective	objective	NOUN
ajfti-5286	37	14	is	be	AUX
ajfti-5286	37	15	to	to	PART
ajfti-5286	37	16	provide	provide	VERB
ajfti-5286	37	17	useful	useful	ADJ
ajfti-5286	37	18	information	information	NOUN
ajfti-5286	37	19	for	for	ADP
ajfti-5286	37	20	economic	economic	ADJ
ajfti-5286	37	21	decision	decision	NOUN
ajfti-5286	37	22	-	-	PUNCT
ajfti-5286	37	23	making	making	NOUN
ajfti-5286	37	24	.	.	PUNCT
ajfti-5286	38	1	it	it	PRON
ajfti-5286	38	2	is	be	AUX
ajfti-5286	38	3	based	base	VERB
ajfti-5286	38	4	on	on	ADP
ajfti-5286	38	5	principles	principle	NOUN
ajfti-5286	38	6	such	such	ADJ
ajfti-5286	38	7	as	as	ADP
ajfti-5286	38	8	the	the	DET
ajfti-5286	38	9	relevance	relevance	NOUN
ajfti-5286	38	10	,	,	PUNCT
ajfti-5286	38	11	reliability	reliability	NOUN
ajfti-5286	38	12	,	,	PUNCT
ajfti-5286	38	13	comparability	comparability	NOUN
ajfti-5286	38	14	and	and	CCONJ
ajfti-5286	38	15	comprehensibility	comprehensibility	NOUN
ajfti-5286	38	16	of	of	ADP
ajfti-5286	38	17	financial	financial	ADJ
ajfti-5286	38	18	information	information	NOUN
ajfti-5286	38	19	.	.	PUNCT
ajfti-5286	39	1	these	these	DET
ajfti-5286	39	2	qualitative	qualitative	ADJ
ajfti-5286	39	3	characteristics	characteristic	NOUN
ajfti-5286	39	4	are	be	AUX
ajfti-5286	39	5	essential	essential	ADJ
ajfti-5286	39	6	to	to	PART
ajfti-5286	39	7	ensure	ensure	VERB
ajfti-5286	39	8	that	that	SCONJ
ajfti-5286	39	9	users	user	NOUN
ajfti-5286	39	10	of	of	ADP
ajfti-5286	39	11	financial	financial	ADJ
ajfti-5286	39	12	statements	statement	NOUN
ajfti-5286	39	13	can	can	AUX
ajfti-5286	39	14	trust	trust	VERB
ajfti-5286	39	15	the	the	DET
ajfti-5286	39	16	data	datum	NOUN
ajfti-5286	39	17	presented	present	VERB
ajfti-5286	39	18	and	and	CCONJ
ajfti-5286	39	19	make	make	VERB
ajfti-5286	39	20	informed	informed	ADJ
ajfti-5286	39	21	decisions	decision	NOUN
ajfti-5286	39	22	.	.	PUNCT
ajfti-5286	40	1	within	within	ADP
ajfti-5286	40	2	this	this	DET
ajfti-5286	40	3	aspect	aspect	NOUN
ajfti-5286	40	4	,	,	PUNCT
ajfti-5286	40	5	one	one	NUM
ajfti-5286	40	6	way	way	NOUN
ajfti-5286	40	7	to	to	PART
ajfti-5286	40	8	improve	improve	VERB
ajfti-5286	40	9	this	this	DET
ajfti-5286	40	10	quality	quality	NOUN
ajfti-5286	40	11	is	be	AUX
ajfti-5286	40	12	through	through	ADP
ajfti-5286	40	13	financial	financial	ADJ
ajfti-5286	40	14	reports	report	NOUN
ajfti-5286	40	15	that	that	PRON
ajfti-5286	40	16	show	show	VERB
ajfti-5286	40	17	the	the	DET
ajfti-5286	40	18	adoption	adoption	NOUN
ajfti-5286	40	19	of	of	ADP
ajfti-5286	40	20	international	international	ADJ
ajfti-5286	40	21	financial	financial	ADJ
ajfti-5286	40	22	reporting	reporting	NOUN
ajfti-5286	40	23	standards	standard	NOUN
ajfti-5286	40	24	(	(	PUNCT
ajfti-5286	40	25	ifrs	ifrs	NOUN
ajfti-5286	40	26	)	)	PUNCT
ajfti-5286	40	27	to	to	PART
ajfti-5286	40	28	improve	improve	VERB
ajfti-5286	40	29	the	the	DET
ajfti-5286	40	30	quality	quality	NOUN
ajfti-5286	40	31	of	of	ADP
ajfti-5286	40	32	accounting	accounting	NOUN
ajfti-5286	40	33	information	information	NOUN
ajfti-5286	40	34	,	,	PUNCT
ajfti-5286	40	35	promoting	promote	VERB
ajfti-5286	40	36	greater	great	ADJ
ajfti-5286	40	37	transparency	transparency	NOUN
ajfti-5286	40	38	and	and	CCONJ
ajfti-5286	40	39	uniformity	uniformity	NOUN
ajfti-5286	40	40	in	in	ADP
ajfti-5286	40	41	financial	financial	ADJ
ajfti-5286	40	42	reporting	reporting	NOUN
ajfti-5286	40	43	,	,	PUNCT
ajfti-5286	40	44	which	which	PRON
ajfti-5286	40	45	corroborates	corroborate	VERB
ajfti-5286	40	46	,	,	PUNCT
ajfti-5286	40	47	to	to	ADP
ajfti-5286	40	48	a	a	DET
ajfti-5286	40	49	certain	certain	ADJ
ajfti-5286	40	50	extent	extent	NOUN
ajfti-5286	40	51	,	,	PUNCT
ajfti-5286	40	52	the	the	DET
ajfti-5286	40	53	sustainable	sustainable	ADJ
ajfti-5286	40	54	development	development	NOUN
ajfti-5286	40	55	of	of	ADP
ajfti-5286	40	56	companies	company	NOUN
ajfti-5286	40	57	(	(	PUNCT
ajfti-5286	40	58	ait	ait	PROPN
ajfti-5286	40	59	bahabbaz	bahabbaz	PROPN
ajfti-5286	40	60	&	&	CCONJ
ajfti-5286	40	61	karim	karim	PROPN
ajfti-5286	40	62	,	,	PUNCT
ajfti-5286	40	63	2023a	2023a	NUM
ajfti-5286	40	64	)	)	PUNCT
ajfti-5286	40	65	.	.	PUNCT
ajfti-5286	41	1	bellucci	bellucci	PROPN
ajfti-5286	41	2	et	et	PROPN
ajfti-5286	41	3	al	al	PROPN
ajfti-5286	41	4	.	.	PROPN
ajfti-5286	41	5	(	(	PUNCT
ajfti-5286	41	6	2022	2022	NUM
ajfti-5286	41	7	)	)	PUNCT
ajfti-5286	41	8	also	also	ADV
ajfti-5286	41	9	highlight	highlight	VERB
ajfti-5286	41	10	that	that	SCONJ
ajfti-5286	41	11	the	the	DET
ajfti-5286	41	12	adoption	adoption	NOUN
ajfti-5286	41	13	of	of	ADP
ajfti-5286	41	14	these	these	DET
ajfti-5286	41	15	standards	standard	NOUN
ajfti-5286	41	16	and	and	CCONJ
ajfti-5286	41	17	convergence	convergence	NOUN
ajfti-5286	41	18	with	with	ADP
ajfti-5286	41	19	emerging	emerge	VERB
ajfti-5286	41	20	technologies	technology	NOUN
ajfti-5286	41	21	,	,	PUNCT
ajfti-5286	41	22	such	such	ADJ
ajfti-5286	41	23	as	as	ADP
ajfti-5286	41	24	blockchain	blockchain	NOUN
ajfti-5286	41	25	,	,	PUNCT
ajfti-5286	41	26	can	can	AUX
ajfti-5286	41	27	significantly	significantly	ADV
ajfti-5286	41	28	improve	improve	VERB
ajfti-5286	41	29	informational	informational	ADJ
ajfti-5286	41	30	quality	quality	NOUN
ajfti-5286	41	31	,	,	PUNCT
ajfti-5286	41	32	strengthening	strengthen	VERB
ajfti-5286	41	33	trust	trust	NOUN
ajfti-5286	41	34	and	and	CCONJ
ajfti-5286	41	35	comparability	comparability	NOUN
ajfti-5286	41	36	in	in	ADP
ajfti-5286	41	37	financial	financial	ADJ
ajfti-5286	41	38	reporting	reporting	NOUN
ajfti-5286	41	39	.	.	PUNCT
ajfti-5286	42	1	in	in	ADP
ajfti-5286	42	2	addition	addition	NOUN
ajfti-5286	42	3	,	,	PUNCT
ajfti-5286	42	4	the	the	DET
ajfti-5286	42	5	quality	quality	NOUN
ajfti-5286	42	6	of	of	ADP
ajfti-5286	42	7	accounting	accounting	NOUN
ajfti-5286	42	8	information	information	NOUN
ajfti-5286	42	9	,	,	PUNCT
ajfti-5286	42	10	as	as	SCONJ
ajfti-5286	42	11	declared	declare	VERB
ajfti-5286	42	12	under	under	ADP
ajfti-5286	42	13	ifrs	ifrs	NOUN
ajfti-5286	42	14	standards	standard	NOUN
ajfti-5286	42	15	,	,	PUNCT
ajfti-5286	42	16	plays	play	VERB
ajfti-5286	42	17	a	a	DET
ajfti-5286	42	18	crucial	crucial	ADJ
ajfti-5286	42	19	role	role	NOUN
ajfti-5286	42	20	in	in	ADP
ajfti-5286	42	21	improving	improve	VERB
ajfti-5286	42	22	the	the	DET
ajfti-5286	42	23	financial	financial	ADJ
ajfti-5286	42	24	performance	performance	NOUN
ajfti-5286	42	25	of	of	ADP
ajfti-5286	42	26	companies	company	NOUN
ajfti-5286	42	27	.	.	PUNCT
ajfti-5286	43	1	the	the	DET
ajfti-5286	43	2	qualitative	qualitative	ADJ
ajfti-5286	43	3	characteristics	characteristic	NOUN
ajfti-5286	43	4	of	of	ADP
ajfti-5286	43	5	accounting	accounting	NOUN
ajfti-5286	43	6	information	information	NOUN
ajfti-5286	43	7	,	,	PUNCT
ajfti-5286	43	8	such	such	ADJ
ajfti-5286	43	9	as	as	ADP
ajfti-5286	43	10	relevance	relevance	NOUN
ajfti-5286	43	11	and	and	CCONJ
ajfti-5286	43	12	faithful	faithful	ADJ
ajfti-5286	43	13	representation	representation	NOUN
ajfti-5286	43	14	,	,	PUNCT
ajfti-5286	43	15	are	be	AUX
ajfti-5286	43	16	positively	positively	ADV
ajfti-5286	43	17	correlated	correlate	VERB
ajfti-5286	43	18	with	with	ADP
ajfti-5286	43	19	financial	financial	ADJ
ajfti-5286	43	20	performance	performance	NOUN
ajfti-5286	43	21	in	in	ADP
ajfti-5286	43	22	the	the	DET
ajfti-5286	43	23	medium	medium	ADJ
ajfti-5286	43	24	and	and	CCONJ
ajfti-5286	43	25	long	long	ADJ
ajfti-5286	43	26	term	term	NOUN
ajfti-5286	43	27	,	,	PUNCT
ajfti-5286	43	28	encouraging	encourage	VERB
ajfti-5286	43	29	companies	company	NOUN
ajfti-5286	43	30	to	to	PART
ajfti-5286	43	31	adopt	adopt	VERB
ajfti-5286	43	32	international	international	ADJ
ajfti-5286	43	33	accounting	accounting	NOUN
ajfti-5286	43	34	standards	standard	NOUN
ajfti-5286	43	35	(	(	PUNCT
ajfti-5286	43	36	ait	ait	PROPN
ajfti-5286	43	37	bahabbaz	bahabbaz	PROPN
ajfti-5286	43	38	&	&	CCONJ
ajfti-5286	43	39	karim	karim	PROPN
ajfti-5286	43	40	,	,	PUNCT
ajfti-5286	43	41	2023b	2023b	NUM
ajfti-5286	43	42	)	)	PUNCT
ajfti-5286	43	43	.	.	PUNCT
ajfti-5286	44	1	moxotó	moxotó	PROPN
ajfti-5286	44	2	et	et	PROPN
ajfti-5286	44	3	al	al	PROPN
ajfti-5286	44	4	.	.	PROPN
ajfti-5286	45	1	(	(	PUNCT
ajfti-5286	45	2	2025	2025	NUM
ajfti-5286	45	3	)	)	PUNCT
ajfti-5286	45	4	corroborate	corroborate	VERB
ajfti-5286	45	5	this	this	DET
ajfti-5286	45	6	understanding	understanding	NOUN
ajfti-5286	45	7	by	by	ADP
ajfti-5286	45	8	showing	show	VERB
ajfti-5286	45	9	that	that	SCONJ
ajfti-5286	45	10	the	the	DET
ajfti-5286	45	11	consistent	consistent	ADJ
ajfti-5286	45	12	application	application	NOUN
ajfti-5286	45	13	of	of	ADP
ajfti-5286	45	14	high	high	ADJ
ajfti-5286	45	15	-	-	PUNCT
ajfti-5286	45	16	quality	quality	NOUN
ajfti-5286	45	17	accounting	accounting	NOUN
ajfti-5286	45	18	practices	practice	NOUN
ajfti-5286	45	19	generates	generate	VERB
ajfti-5286	45	20	positive	positive	ADJ
ajfti-5286	45	21	impacts	impact	NOUN
ajfti-5286	45	22	in	in	ADP
ajfti-5286	45	23	terms	term	NOUN
ajfti-5286	45	24	of	of	ADP
ajfti-5286	45	25	regional	regional	ADJ
ajfti-5286	45	26	economic	economic	ADJ
ajfti-5286	45	27	development	development	NOUN
ajfti-5286	45	28	and	and	CCONJ
ajfti-5286	45	29	corporate	corporate	ADJ
ajfti-5286	45	30	governance	governance	NOUN
ajfti-5286	45	31	.	.	PUNCT
ajfti-5286	46	1	han	han	PROPN
ajfti-5286	46	2	et	et	PROPN
ajfti-5286	46	3	al	al	PROPN
ajfti-5286	46	4	.	.	PROPN
ajfti-5286	47	1	(	(	PUNCT
ajfti-5286	47	2	2023	2023	NUM
ajfti-5286	47	3	)	)	PUNCT
ajfti-5286	47	4	also	also	ADV
ajfti-5286	47	5	point	point	VERB
ajfti-5286	47	6	out	out	ADP
ajfti-5286	47	7	that	that	SCONJ
ajfti-5286	47	8	aligning	align	VERB
ajfti-5286	47	9	traditional	traditional	ADJ
ajfti-5286	47	10	auditing	auditing	NOUN
ajfti-5286	47	11	and	and	CCONJ
ajfti-5286	47	12	accounting	accounting	NOUN
ajfti-5286	47	13	practices	practice	NOUN
ajfti-5286	47	14	with	with	ADP
ajfti-5286	47	15	emerging	emerge	VERB
ajfti-5286	47	16	digital	digital	ADJ
ajfti-5286	47	17	technologies	technology	NOUN
ajfti-5286	47	18	can	can	AUX
ajfti-5286	47	19	amplify	amplify	VERB
ajfti-5286	47	20	the	the	DET
ajfti-5286	47	21	benefits	benefit	NOUN
ajfti-5286	47	22	obtained	obtain	VERB
ajfti-5286	47	23	by	by	ADP
ajfti-5286	47	24	adopting	adopt	VERB
ajfti-5286	47	25	ifrs	ifrs	NOUN
ajfti-5286	47	26	,	,	PUNCT
ajfti-5286	47	27	especially	especially	ADV
ajfti-5286	47	28	in	in	ADP
ajfti-5286	47	29	terms	term	NOUN
ajfti-5286	47	30	of	of	ADP
ajfti-5286	47	31	efficiency	efficiency	NOUN
ajfti-5286	47	32	and	and	CCONJ
ajfti-5286	47	33	accuracy	accuracy	NOUN
ajfti-5286	47	34	of	of	ADP
ajfti-5286	47	35	information	information	NOUN
ajfti-5286	47	36	.	.	PUNCT
ajfti-5286	48	1	these	these	DET
ajfti-5286	48	2	authors	author	NOUN
ajfti-5286	48	3	highlight	highlight	VERB
ajfti-5286	48	4	that	that	SCONJ
ajfti-5286	48	5	this	this	DET
ajfti-5286	48	6	technological	technological	ADJ
ajfti-5286	48	7	integration	integration	NOUN
ajfti-5286	48	8	directly	directly	ADV
ajfti-5286	48	9	contributes	contribute	VERB
ajfti-5286	48	10	to	to	ADP
ajfti-5286	48	11	the	the	DET
ajfti-5286	48	12	confidence	confidence	NOUN
ajfti-5286	48	13	of	of	ADP
ajfti-5286	48	14	the	the	DET
ajfti-5286	48	15	various	various	ADJ
ajfti-5286	48	16	stakeholders	stakeholder	NOUN
ajfti-5286	48	17	involved	involve	VERB
ajfti-5286	48	18	in	in	ADP
ajfti-5286	48	19	the	the	DET
ajfti-5286	48	20	use	use	NOUN
ajfti-5286	48	21	of	of	ADP
ajfti-5286	48	22	this	this	DET
ajfti-5286	48	23	financial	financial	ADJ
ajfti-5286	48	24	information	information	NOUN
ajfti-5286	48	25	.	.	PUNCT
ajfti-5286	49	1	the	the	DET
ajfti-5286	49	2	importance	importance	NOUN
ajfti-5286	49	3	of	of	ADP
ajfti-5286	49	4	accounting	accounting	NOUN
ajfti-5286	49	5	information	information	NOUN
ajfti-5286	49	6	goes	go	VERB
ajfti-5286	49	7	beyond	beyond	ADP
ajfti-5286	49	8	the	the	DET
ajfti-5286	49	9	normative	normative	ADJ
ajfti-5286	49	10	and	and	CCONJ
ajfti-5286	49	11	theoretical	theoretical	ADJ
ajfti-5286	49	12	aspect	aspect	NOUN
ajfti-5286	49	13	,	,	PUNCT
ajfti-5286	49	14	demonstrating	demonstrate	VERB
ajfti-5286	49	15	direct	direct	ADJ
ajfti-5286	49	16	impacts	impact	NOUN
ajfti-5286	49	17	on	on	ADP
ajfti-5286	49	18	organizational	organizational	ADJ
ajfti-5286	49	19	performance	performance	NOUN
ajfti-5286	49	20	.	.	PUNCT
ajfti-5286	50	1	chowdhury	chowdhury	PROPN
ajfti-5286	50	2	et	et	PROPN
ajfti-5286	50	3	al	al	PROPN
ajfti-5286	50	4	.	.	PROPN
ajfti-5286	51	1	(	(	PUNCT
ajfti-5286	51	2	2021	2021	NUM
ajfti-5286	51	3	)	)	PUNCT
ajfti-5286	51	4	analyzed	analyze	VERB
ajfti-5286	51	5	companies	company	NOUN
ajfti-5286	51	6	in	in	ADP
ajfti-5286	51	7	the	the	DET
ajfti-5286	51	8	industrial	industrial	ADJ
ajfti-5286	51	9	sector	sector	NOUN
ajfti-5286	52	1	and	and	CCONJ
ajfti-5286	52	2	confirmed	confirm	VERB
ajfti-5286	52	3	that	that	SCONJ
ajfti-5286	52	4	the	the	DET
ajfti-5286	52	5	quality	quality	NOUN
ajfti-5286	52	6	of	of	ADP
ajfti-5286	52	7	accounting	accounting	NOUN
ajfti-5286	52	8	information	information	NOUN
ajfti-5286	52	9	is	be	AUX
ajfti-5286	52	10	positively	positively	ADV
ajfti-5286	52	11	associated	associate	VERB
ajfti-5286	52	12	with	with	ADP
ajfti-5286	52	13	financial	financial	ADJ
ajfti-5286	52	14	performance	performance	NOUN
ajfti-5286	52	15	,	,	PUNCT
ajfti-5286	52	16	showing	show	VERB
ajfti-5286	52	17	that	that	SCONJ
ajfti-5286	52	18	the	the	DET
ajfti-5286	52	19	standardization	standardization	NOUN
ajfti-5286	52	20	and	and	CCONJ
ajfti-5286	52	21	consistency	consistency	NOUN
ajfti-5286	52	22	of	of	ADP
ajfti-5286	52	23	records	record	NOUN
ajfti-5286	52	24	strengthen	strengthen	VERB
ajfti-5286	52	25	decision	decision	NOUN
ajfti-5286	52	26	-	-	PUNCT
ajfti-5286	52	27	making	make	VERB
ajfti-5286	52	28	mechanisms	mechanism	NOUN
ajfti-5286	52	29	.	.	PUNCT
ajfti-5286	53	1	this	this	DET
ajfti-5286	53	2	result	result	NOUN
ajfti-5286	53	3	is	be	AUX
ajfti-5286	53	4	even	even	ADV
ajfti-5286	53	5	more	more	ADV
ajfti-5286	53	6	sensitive	sensitive	ADJ
ajfti-5286	53	7	in	in	ADP
ajfti-5286	53	8	the	the	DET
ajfti-5286	53	9	context	context	NOUN
ajfti-5286	53	10	of	of	ADP
ajfti-5286	53	11	small	small	ADJ
ajfti-5286	53	12	and	and	CCONJ
ajfti-5286	53	13	mediumsized	mediumsized	ADJ
ajfti-5286	53	14	enterprises	enterprise	NOUN
ajfti-5286	53	15	(	(	PUNCT
ajfti-5286	53	16	smes	sme	NOUN
ajfti-5286	53	17	)	)	PUNCT
ajfti-5286	53	18	,	,	PUNCT
ajfti-5286	53	19	which	which	PRON
ajfti-5286	53	20	often	often	ADV
ajfti-5286	53	21	lack	lack	VERB
ajfti-5286	53	22	formal	formal	ADJ
ajfti-5286	53	23	accounting	accounting	NOUN
ajfti-5286	53	24	structures	structure	NOUN
ajfti-5286	53	25	.	.	PUNCT
ajfti-5286	54	1	amosah	amosah	PROPN
ajfti-5286	54	2	et	et	PROPN
ajfti-5286	54	3	al	al	PROPN
ajfti-5286	54	4	.	.	PROPN
ajfti-5286	55	1	(	(	PUNCT
ajfti-5286	55	2	2023	2023	NUM
ajfti-5286	55	3	)	)	PUNCT
ajfti-5286	55	4	reinforce	reinforce	VERB
ajfti-5286	55	5	this	this	DET
ajfti-5286	55	6	argument	argument	NOUN
ajfti-5286	55	7	by	by	ADP
ajfti-5286	55	8	showing	show	VERB
ajfti-5286	55	9	that	that	SCONJ
ajfti-5286	55	10	efficient	efficient	ADJ
ajfti-5286	55	11	accounting	accounting	NOUN
ajfti-5286	55	12	practices	practice	NOUN
ajfti-5286	55	13	in	in	ADP
ajfti-5286	55	14	smes	sme	NOUN
ajfti-5286	55	15	are	be	AUX
ajfti-5286	55	16	decisive	decisive	ADJ
ajfti-5286	55	17	for	for	ADP
ajfti-5286	55	18	their	their	PRON
ajfti-5286	55	19	growth	growth	NOUN
ajfti-5286	55	20	,	,	PUNCT
ajfti-5286	55	21	sustainability	sustainability	NOUN
ajfti-5286	55	22	,	,	PUNCT
ajfti-5286	55	23	and	and	CCONJ
ajfti-5286	55	24	access	access	NOUN
ajfti-5286	55	25	to	to	ADP
ajfti-5286	55	26	credit	credit	NOUN
ajfti-5286	55	27	,	,	PUNCT
ajfti-5286	55	28	especially	especially	ADV
ajfti-5286	55	29	in	in	ADP
ajfti-5286	55	30	developing	develop	VERB
ajfti-5286	55	31	economies	economy	NOUN
ajfti-5286	55	32	.	.	PUNCT
ajfti-5286	56	1	the	the	DET
ajfti-5286	56	2	absence	absence	NOUN
ajfti-5286	56	3	of	of	ADP
ajfti-5286	56	4	these	these	DET
ajfti-5286	56	5	practices	practice	NOUN
ajfti-5286	56	6	pa	pa	PROPN
ajfti-5286	56	7	ge	ge	PROPN
ajfti-5286	56	8	11	11	NUM
ajfti-5286	56	9	1	1	NUM
ajfti-5286	56	10	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	PROPN
ajfti-5286	56	11	am	be	AUX
ajfti-5286	56	12	.	.	PUNCT
ajfti-5286	57	1	j.	j.	PROPN
ajfti-5286	57	2	financ	financ	PROPN
ajfti-5286	57	3	.	.	PUNCT
ajfti-5286	58	1	technol	technol	PROPN
ajfti-5286	58	2	.	.	PUNCT
ajfti-5286	58	3	innov	innov	PROPN
ajfti-5286	58	4	.	.	PUNCT
ajfti-5286	59	1	3(1	3(1	NUM
ajfti-5286	59	2	)	)	PUNCT
ajfti-5286	59	3	109	109	NUM
ajfti-5286	59	4	-	-	SYM
ajfti-5286	59	5	114	114	NUM
ajfti-5286	59	6	,	,	PUNCT
ajfti-5286	59	7	2025	2025	NUM
ajfti-5286	59	8	can	can	AUX
ajfti-5286	59	9	compromise	compromise	VERB
ajfti-5286	59	10	the	the	DET
ajfti-5286	59	11	continuity	continuity	NOUN
ajfti-5286	59	12	of	of	ADP
ajfti-5286	59	13	these	these	DET
ajfti-5286	59	14	organizations	organization	NOUN
ajfti-5286	59	15	,	,	PUNCT
ajfti-5286	59	16	evidencing	evidence	VERB
ajfti-5286	59	17	the	the	DET
ajfti-5286	59	18	need	need	NOUN
ajfti-5286	59	19	for	for	ADP
ajfti-5286	59	20	applied	applied	ADJ
ajfti-5286	59	21	accounting	accounting	NOUN
ajfti-5286	59	22	,	,	PUNCT
ajfti-5286	59	23	which	which	PRON
ajfti-5286	59	24	goes	go	VERB
ajfti-5286	59	25	beyond	beyond	ADP
ajfti-5286	59	26	legal	legal	ADJ
ajfti-5286	59	27	compliance	compliance	NOUN
ajfti-5286	59	28	and	and	CCONJ
ajfti-5286	59	29	is	be	AUX
ajfti-5286	59	30	inserted	insert	VERB
ajfti-5286	59	31	as	as	ADP
ajfti-5286	59	32	a	a	DET
ajfti-5286	59	33	strategic	strategic	ADJ
ajfti-5286	59	34	management	management	NOUN
ajfti-5286	59	35	instrument	instrument	NOUN
ajfti-5286	59	36	(	(	PUNCT
ajfti-5286	59	37	iudícibus	iudícibus	PROPN
ajfti-5286	59	38	et	et	PROPN
ajfti-5286	59	39	al	al	PROPN
ajfti-5286	59	40	.	.	PROPN
ajfti-5286	59	41	,	,	PUNCT
ajfti-5286	59	42	2018	2018	NUM
ajfti-5286	59	43	)	)	PUNCT
ajfti-5286	59	44	.	.	PUNCT
ajfti-5286	60	1	in	in	ADP
ajfti-5286	60	2	view	view	NOUN
ajfti-5286	60	3	of	of	ADP
ajfti-5286	60	4	these	these	DET
ajfti-5286	60	5	transformations	transformation	NOUN
ajfti-5286	60	6	in	in	ADP
ajfti-5286	60	7	the	the	DET
ajfti-5286	60	8	conceptual	conceptual	ADJ
ajfti-5286	60	9	and	and	CCONJ
ajfti-5286	60	10	normative	normative	ADJ
ajfti-5286	60	11	bases	basis	NOUN
ajfti-5286	60	12	of	of	ADP
ajfti-5286	60	13	accounting	accounting	NOUN
ajfti-5286	60	14	,	,	PUNCT
ajfti-5286	60	15	it	it	PRON
ajfti-5286	60	16	becomes	become	VERB
ajfti-5286	60	17	evident	evident	ADJ
ajfti-5286	60	18	the	the	DET
ajfti-5286	60	19	need	need	NOUN
ajfti-5286	60	20	to	to	PART
ajfti-5286	60	21	rethink	rethink	VERB
ajfti-5286	60	22	organizational	organizational	ADJ
ajfti-5286	60	23	arrangements	arrangement	NOUN
ajfti-5286	60	24	,	,	PUNCT
ajfti-5286	60	25	information	information	NOUN
ajfti-5286	60	26	production	production	NOUN
ajfti-5286	60	27	models	model	NOUN
ajfti-5286	60	28	and	and	CCONJ
ajfti-5286	60	29	corporate	corporate	ADJ
ajfti-5286	60	30	governance	governance	NOUN
ajfti-5286	60	31	from	from	ADP
ajfti-5286	60	32	a	a	DET
ajfti-5286	60	33	perspective	perspective	NOUN
ajfti-5286	60	34	of	of	ADP
ajfti-5286	60	35	institutional	institutional	ADJ
ajfti-5286	60	36	adaptation	adaptation	NOUN
ajfti-5286	60	37	.	.	PUNCT
ajfti-5286	61	1	it	it	PRON
ajfti-5286	61	2	is	be	AUX
ajfti-5286	61	3	in	in	ADP
ajfti-5286	61	4	this	this	DET
ajfti-5286	61	5	scenario	scenario	NOUN
ajfti-5286	61	6	of	of	ADP
ajfti-5286	61	7	structural	structural	ADJ
ajfti-5286	61	8	change	change	NOUN
ajfti-5286	61	9	that	that	SCONJ
ajfti-5286	61	10	emerging	emerge	VERB
ajfti-5286	61	11	technologies	technology	NOUN
ajfti-5286	61	12	begin	begin	VERB
ajfti-5286	61	13	to	to	PART
ajfti-5286	61	14	occupy	occupy	VERB
ajfti-5286	61	15	strategic	strategic	ADJ
ajfti-5286	61	16	space	space	NOUN
ajfti-5286	61	17	,	,	PUNCT
ajfti-5286	61	18	not	not	PART
ajfti-5286	61	19	only	only	ADV
ajfti-5286	61	20	as	as	ADP
ajfti-5286	61	21	operational	operational	ADJ
ajfti-5286	61	22	tools	tool	NOUN
ajfti-5286	61	23	,	,	PUNCT
ajfti-5286	61	24	but	but	CCONJ
ajfti-5286	61	25	as	as	ADP
ajfti-5286	61	26	catalyzing	catalyze	VERB
ajfti-5286	61	27	agents	agent	NOUN
ajfti-5286	61	28	of	of	ADP
ajfti-5286	61	29	new	new	ADJ
ajfti-5286	61	30	ways	way	NOUN
ajfti-5286	61	31	of	of	ADP
ajfti-5286	61	32	working	working	NOUN
ajfti-5286	61	33	,	,	PUNCT
ajfti-5286	61	34	reporting	reporting	NOUN
ajfti-5286	61	35	and	and	CCONJ
ajfti-5286	61	36	accountability	accountability	NOUN
ajfti-5286	61	37	.	.	PUNCT
ajfti-5286	62	1	agrifoglio	agrifoglio	PROPN
ajfti-5286	62	2	and	and	CCONJ
ajfti-5286	62	3	de	de	X
ajfti-5286	62	4	gennaro	gennaro	X
ajfti-5286	62	5	(	(	PUNCT
ajfti-5286	62	6	2023	2023	NUM
ajfti-5286	62	7	)	)	PUNCT
ajfti-5286	62	8	highlight	highlight	VERB
ajfti-5286	62	9	that	that	SCONJ
ajfti-5286	62	10	the	the	DET
ajfti-5286	62	11	integration	integration	NOUN
ajfti-5286	62	12	of	of	ADP
ajfti-5286	62	13	these	these	DET
ajfti-5286	62	14	technologies	technology	NOUN
ajfti-5286	62	15	into	into	ADP
ajfti-5286	62	16	accounting	accounting	NOUN
ajfti-5286	62	17	processes	process	NOUN
ajfti-5286	62	18	–	–	PUNCT
ajfti-5286	62	19	including	include	VERB
ajfti-5286	62	20	artificial	artificial	ADJ
ajfti-5286	62	21	intelligence	intelligence	NOUN
ajfti-5286	62	22	,	,	PUNCT
ajfti-5286	62	23	big	big	ADJ
ajfti-5286	62	24	data	datum	NOUN
ajfti-5286	62	25	,	,	PUNCT
ajfti-5286	62	26	and	and	CCONJ
ajfti-5286	62	27	blockchain	blockchain	PROPN
ajfti-5286	62	28	–	–	PUNCT
ajfti-5286	62	29	represents	represent	VERB
ajfti-5286	62	30	not	not	PART
ajfti-5286	62	31	only	only	ADV
ajfti-5286	62	32	a	a	DET
ajfti-5286	62	33	technological	technological	ADJ
ajfti-5286	62	34	innovation	innovation	NOUN
ajfti-5286	62	35	,	,	PUNCT
ajfti-5286	62	36	but	but	CCONJ
ajfti-5286	62	37	a	a	DET
ajfti-5286	62	38	disruption	disruption	NOUN
ajfti-5286	62	39	in	in	ADP
ajfti-5286	62	40	the	the	DET
ajfti-5286	62	41	traditional	traditional	ADJ
ajfti-5286	62	42	paradigms	paradigms	NOUN
ajfti-5286	62	43	of	of	ADP
ajfti-5286	62	44	the	the	DET
ajfti-5286	62	45	accounting	accounting	NOUN
ajfti-5286	62	46	profession	profession	NOUN
ajfti-5286	62	47	,	,	PUNCT
ajfti-5286	62	48	requiring	require	VERB
ajfti-5286	62	49	reconfigurations	reconfiguration	NOUN
ajfti-5286	62	50	in	in	ADP
ajfti-5286	62	51	terms	term	NOUN
ajfti-5286	62	52	of	of	ADP
ajfti-5286	62	53	competencies	competency	NOUN
ajfti-5286	62	54	,	,	PUNCT
ajfti-5286	62	55	values	value	NOUN
ajfti-5286	62	56	,	,	PUNCT
ajfti-5286	62	57	and	and	CCONJ
ajfti-5286	62	58	organizational	organizational	ADJ
ajfti-5286	62	59	structures	structure	NOUN
ajfti-5286	62	60	.	.	PUNCT
ajfti-5286	63	1	emerging	emerge	VERB
ajfti-5286	63	2	technologies	technology	NOUN
ajfti-5286	63	3	not	not	PART
ajfti-5286	63	4	organizational	organizational	ADJ
ajfti-5286	63	5	context	context	NOUN
ajfti-5286	63	6	the	the	DET
ajfti-5286	63	7	advancement	advancement	NOUN
ajfti-5286	63	8	of	of	ADP
ajfti-5286	63	9	emerging	emerge	VERB
ajfti-5286	63	10	technologies	technology	NOUN
ajfti-5286	63	11	has	have	AUX
ajfti-5286	63	12	reshaped	reshape	VERB
ajfti-5286	63	13	several	several	ADJ
ajfti-5286	63	14	economic	economic	ADJ
ajfti-5286	63	15	sectors	sector	NOUN
ajfti-5286	63	16	,	,	PUNCT
ajfti-5286	63	17	offering	offer	VERB
ajfti-5286	63	18	solutions	solution	NOUN
ajfti-5286	63	19	that	that	PRON
ajfti-5286	63	20	combine	combine	VERB
ajfti-5286	63	21	security	security	NOUN
ajfti-5286	63	22	,	,	PUNCT
ajfti-5286	63	23	transparency	transparency	NOUN
ajfti-5286	63	24	,	,	PUNCT
ajfti-5286	63	25	decentralization	decentralization	NOUN
ajfti-5286	63	26	,	,	PUNCT
ajfti-5286	63	27	and	and	CCONJ
ajfti-5286	63	28	automation	automation	NOUN
ajfti-5286	63	29	.	.	PUNCT
ajfti-5286	64	1	these	these	DET
ajfti-5286	64	2	innovations	innovation	NOUN
ajfti-5286	64	3	profoundly	profoundly	ADV
ajfti-5286	64	4	impact	impact	VERB
ajfti-5286	64	5	the	the	DET
ajfti-5286	64	6	way	way	NOUN
ajfti-5286	64	7	organizations	organization	NOUN
ajfti-5286	64	8	operate	operate	VERB
ajfti-5286	64	9	,	,	PUNCT
ajfti-5286	64	10	make	make	VERB
ajfti-5286	64	11	decisions	decision	NOUN
ajfti-5286	64	12	,	,	PUNCT
ajfti-5286	64	13	and	and	CCONJ
ajfti-5286	64	14	build	build	VERB
ajfti-5286	64	15	reliable	reliable	ADJ
ajfti-5286	64	16	information	information	NOUN
ajfti-5286	64	17	systems	system	NOUN
ajfti-5286	64	18	.	.	PUNCT
ajfti-5286	65	1	aditya	aditya	PROPN
ajfti-5286	65	2	et	et	PROPN
ajfti-5286	65	3	al	al	PROPN
ajfti-5286	65	4	.	.	PROPN
ajfti-5286	66	1	(	(	PUNCT
ajfti-5286	66	2	2023	2023	NUM
ajfti-5286	66	3	)	)	PUNCT
ajfti-5286	66	4	illustrate	illustrate	VERB
ajfti-5286	66	5	this	this	DET
ajfti-5286	66	6	scenario	scenario	NOUN
ajfti-5286	66	7	when	when	SCONJ
ajfti-5286	66	8	discussing	discuss	VERB
ajfti-5286	66	9	the	the	DET
ajfti-5286	66	10	use	use	NOUN
ajfti-5286	66	11	of	of	ADP
ajfti-5286	66	12	blockchain	blockchain	PROPN
ajfti-5286	66	13	in	in	ADP
ajfti-5286	66	14	robotics	robotic	NOUN
ajfti-5286	66	15	,	,	PUNCT
ajfti-5286	66	16	highlighting	highlight	VERB
ajfti-5286	66	17	benefits	benefit	NOUN
ajfti-5286	66	18	such	such	ADJ
ajfti-5286	66	19	as	as	ADP
ajfti-5286	66	20	traceability	traceability	NOUN
ajfti-5286	66	21	and	and	CCONJ
ajfti-5286	66	22	reliability	reliability	NOUN
ajfti-5286	66	23	in	in	ADP
ajfti-5286	66	24	autonomous	autonomous	ADJ
ajfti-5286	66	25	systems	system	NOUN
ajfti-5286	66	26	,	,	PUNCT
ajfti-5286	66	27	as	as	ADV
ajfti-5286	66	28	well	well	ADV
ajfti-5286	66	29	as	as	ADP
ajfti-5286	66	30	proposing	propose	VERB
ajfti-5286	66	31	hybrid	hybrid	ADJ
ajfti-5286	66	32	approaches	approach	NOUN
ajfti-5286	66	33	that	that	PRON
ajfti-5286	66	34	integrate	integrate	VERB
ajfti-5286	66	35	sensors	sensor	NOUN
ajfti-5286	66	36	and	and	CCONJ
ajfti-5286	66	37	distributed	distribute	VERB
ajfti-5286	66	38	control	control	NOUN
ajfti-5286	66	39	.	.	PUNCT
ajfti-5286	67	1	chaganti	chaganti	PROPN
ajfti-5286	67	2	et	et	PROPN
ajfti-5286	67	3	al	al	PROPN
ajfti-5286	67	4	.	.	PROPN
ajfti-5286	68	1	(	(	PUNCT
ajfti-5286	68	2	2023	2023	NUM
ajfti-5286	68	3	)	)	PUNCT
ajfti-5286	68	4	address	address	NOUN
ajfti-5286	68	5	vulnerabilities	vulnerability	NOUN
ajfti-5286	68	6	in	in	ADP
ajfti-5286	68	7	blockchain	blockchain	PROPN
ajfti-5286	68	8	systems	system	NOUN
ajfti-5286	68	9	,	,	PUNCT
ajfti-5286	68	10	pointing	point	VERB
ajfti-5286	68	11	out	out	ADP
ajfti-5286	68	12	how	how	SCONJ
ajfti-5286	68	13	denial	denial	NOUN
ajfti-5286	68	14	-	-	PUNCT
ajfti-5286	68	15	of	of	ADP
ajfti-5286	68	16	-	-	PUNCT
ajfti-5286	68	17	service	service	NOUN
ajfti-5286	68	18	(	(	PUNCT
ajfti-5286	68	19	dos	do	NOUN
ajfti-5286	68	20	)	)	PUNCT
ajfti-5286	68	21	attacks	attack	NOUN
ajfti-5286	68	22	still	still	ADV
ajfti-5286	68	23	pose	pose	VERB
ajfti-5286	68	24	challenges	challenge	NOUN
ajfti-5286	68	25	even	even	ADV
ajfti-5286	68	26	in	in	ADP
ajfti-5286	68	27	decentralized	decentralized	ADJ
ajfti-5286	68	28	environments	environment	NOUN
ajfti-5286	68	29	,	,	PUNCT
ajfti-5286	68	30	suggesting	suggest	VERB
ajfti-5286	68	31	early	early	ADJ
ajfti-5286	68	32	detection	detection	NOUN
ajfti-5286	68	33	strategies	strategy	NOUN
ajfti-5286	68	34	based	base	VERB
ajfti-5286	68	35	on	on	ADP
ajfti-5286	68	36	artificial	artificial	ADJ
ajfti-5286	68	37	intelligence	intelligence	NOUN
ajfti-5286	68	38	.	.	PUNCT
ajfti-5286	69	1	complementing	complement	VERB
ajfti-5286	69	2	this	this	DET
ajfti-5286	69	3	approach	approach	NOUN
ajfti-5286	69	4	,	,	PUNCT
ajfti-5286	69	5	rico	rico	PROPN
ajfti-5286	69	6	-	-	PUNCT
ajfti-5286	69	7	peña	peña	PROPN
ajfti-5286	69	8	et	et	PROPN
ajfti-5286	69	9	al	al	PROPN
ajfti-5286	69	10	.	.	PROPN
ajfti-5286	70	1	(	(	PUNCT
ajfti-5286	70	2	2023	2023	NUM
ajfti-5286	70	3	)	)	PUNCT
ajfti-5286	70	4	explore	explore	VERB
ajfti-5286	70	5	the	the	DET
ajfti-5286	70	6	models	model	NOUN
ajfti-5286	70	7	that	that	PRON
ajfti-5286	70	8	characterize	characterize	VERB
ajfti-5286	70	9	blockchain	blockchain	NOUN
ajfti-5286	70	10	properties	property	NOUN
ajfti-5286	70	11	,	,	PUNCT
ajfti-5286	70	12	such	such	ADJ
ajfti-5286	70	13	as	as	ADP
ajfti-5286	70	14	immutability	immutability	NOUN
ajfti-5286	70	15	and	and	CCONJ
ajfti-5286	70	16	transparency	transparency	NOUN
ajfti-5286	70	17	,	,	PUNCT
ajfti-5286	70	18	applicable	applicable	ADJ
ajfti-5286	70	19	to	to	ADP
ajfti-5286	70	20	supply	supply	NOUN
ajfti-5286	70	21	chains	chain	NOUN
ajfti-5286	70	22	,	,	PUNCT
ajfti-5286	70	23	financial	financial	ADJ
ajfti-5286	70	24	systems	system	NOUN
ajfti-5286	70	25	,	,	PUNCT
ajfti-5286	70	26	and	and	CCONJ
ajfti-5286	70	27	other	other	ADJ
ajfti-5286	70	28	organizational	organizational	ADJ
ajfti-5286	70	29	areas	area	NOUN
ajfti-5286	70	30	.	.	PUNCT
ajfti-5286	71	1	taherdoost	taherdoost	ADJ
ajfti-5286	71	2	(	(	PUNCT
ajfti-5286	71	3	2023	2023	NUM
ajfti-5286	71	4	)	)	PUNCT
ajfti-5286	71	5	broadens	broaden	VERB
ajfti-5286	71	6	this	this	DET
ajfti-5286	71	7	scope	scope	NOUN
ajfti-5286	71	8	by	by	ADP
ajfti-5286	71	9	critically	critically	ADV
ajfti-5286	71	10	analyzing	analyze	VERB
ajfti-5286	71	11	the	the	DET
ajfti-5286	71	12	convergence	convergence	NOUN
ajfti-5286	71	13	between	between	ADP
ajfti-5286	71	14	blockchain	blockchain	PROPN
ajfti-5286	71	15	and	and	CCONJ
ajfti-5286	71	16	machine	machine	NOUN
ajfti-5286	71	17	learning	learning	NOUN
ajfti-5286	71	18	,	,	PUNCT
ajfti-5286	71	19	emphasizing	emphasize	VERB
ajfti-5286	71	20	the	the	DET
ajfti-5286	71	21	ethical	ethical	ADJ
ajfti-5286	71	22	and	and	CCONJ
ajfti-5286	71	23	methodological	methodological	ADJ
ajfti-5286	71	24	challenges	challenge	NOUN
ajfti-5286	71	25	in	in	ADP
ajfti-5286	71	26	smart	smart	ADJ
ajfti-5286	71	27	data	datum	NOUN
ajfti-5286	71	28	governance	governance	NOUN
ajfti-5286	71	29	.	.	PUNCT
ajfti-5286	72	1	cybersecurity	cybersecurity	NOUN
ajfti-5286	72	2	and	and	CCONJ
ajfti-5286	72	3	digital	digital	ADJ
ajfti-5286	72	4	governance	governance	NOUN
ajfti-5286	72	5	emerge	emerge	VERB
ajfti-5286	72	6	as	as	ADP
ajfti-5286	72	7	central	central	ADJ
ajfti-5286	72	8	dimensions	dimension	NOUN
ajfti-5286	72	9	in	in	ADP
ajfti-5286	72	10	this	this	DET
ajfti-5286	72	11	panorama	panorama	NOUN
ajfti-5286	72	12	of	of	ADP
ajfti-5286	72	13	technological	technological	ADJ
ajfti-5286	72	14	transformation	transformation	NOUN
ajfti-5286	72	15	.	.	PUNCT
ajfti-5286	73	1	technologies	technology	NOUN
ajfti-5286	73	2	such	such	ADJ
ajfti-5286	73	3	as	as	ADP
ajfti-5286	73	4	blockchain	blockchain	PROPN
ajfti-5286	73	5	have	have	AUX
ajfti-5286	73	6	been	be	AUX
ajfti-5286	73	7	employed	employ	VERB
ajfti-5286	73	8	to	to	PART
ajfti-5286	73	9	mitigate	mitigate	VERB
ajfti-5286	73	10	critical	critical	ADJ
ajfti-5286	73	11	vulnerabilities	vulnerability	NOUN
ajfti-5286	73	12	in	in	ADP
ajfti-5286	73	13	iot	iot	ADJ
ajfti-5286	73	14	devices	device	NOUN
ajfti-5286	73	15	,	,	PUNCT
ajfti-5286	73	16	enable	enable	VERB
ajfti-5286	73	17	decentralized	decentralized	ADJ
ajfti-5286	73	18	control	control	NOUN
ajfti-5286	73	19	structures	structure	NOUN
ajfti-5286	73	20	in	in	ADP
ajfti-5286	73	21	federated	federated	ADJ
ajfti-5286	73	22	machine	machine	NOUN
ajfti-5286	73	23	learning	learn	VERB
ajfti-5286	73	24	environments	environment	NOUN
ajfti-5286	73	25	,	,	PUNCT
ajfti-5286	73	26	and	and	CCONJ
ajfti-5286	73	27	raise	raise	VERB
ajfti-5286	73	28	important	important	ADJ
ajfti-5286	73	29	debates	debate	NOUN
ajfti-5286	73	30	about	about	ADP
ajfti-5286	73	31	the	the	DET
ajfti-5286	73	32	compatibility	compatibility	NOUN
ajfti-5286	73	33	between	between	ADP
ajfti-5286	73	34	innovation	innovation	NOUN
ajfti-5286	73	35	and	and	CCONJ
ajfti-5286	73	36	regulatory	regulatory	ADJ
ajfti-5286	73	37	frameworks	framework	NOUN
ajfti-5286	73	38	such	such	ADJ
ajfti-5286	73	39	as	as	ADP
ajfti-5286	73	40	gdpr	gdpr	NOUN
ajfti-5286	73	41	.	.	PUNCT
ajfti-5286	74	1	these	these	DET
ajfti-5286	74	2	advances	advance	NOUN
ajfti-5286	74	3	indicate	indicate	VERB
ajfti-5286	74	4	a	a	DET
ajfti-5286	74	5	move	move	NOUN
ajfti-5286	74	6	towards	towards	ADP
ajfti-5286	74	7	more	more	ADV
ajfti-5286	74	8	autonomous	autonomous	ADJ
ajfti-5286	74	9	,	,	PUNCT
ajfti-5286	74	10	auditable	auditable	ADJ
ajfti-5286	74	11	,	,	PUNCT
ajfti-5286	74	12	and	and	CCONJ
ajfti-5286	74	13	resilient	resilient	ADJ
ajfti-5286	74	14	systems	system	NOUN
ajfti-5286	74	15	,	,	PUNCT
ajfti-5286	74	16	albeit	albeit	SCONJ
ajfti-5286	74	17	permeated	permeate	VERB
ajfti-5286	74	18	by	by	ADP
ajfti-5286	74	19	technical	technical	ADJ
ajfti-5286	74	20	,	,	PUNCT
ajfti-5286	74	21	legal	legal	ADJ
ajfti-5286	74	22	,	,	PUNCT
ajfti-5286	74	23	and	and	CCONJ
ajfti-5286	74	24	operational	operational	ADJ
ajfti-5286	74	25	challenges	challenge	NOUN
ajfti-5286	74	26	(	(	PUNCT
ajfti-5286	74	27	bakhshi	bakhshi	NOUN
ajfti-5286	74	28	et	et	PROPN
ajfti-5286	74	29	al	al	PROPN
ajfti-5286	74	30	.	.	PROPN
ajfti-5286	74	31	,	,	PUNCT
ajfti-5286	74	32	2023	2023	NUM
ajfti-5286	74	33	;	;	PUNCT
ajfti-5286	74	34	asif	asif	PROPN
ajfti-5286	74	35	et	et	PROPN
ajfti-5286	74	36	al	al	PROPN
ajfti-5286	74	37	.	.	PROPN
ajfti-5286	74	38	,	,	PUNCT
ajfti-5286	74	39	2023	2023	NUM
ajfti-5286	74	40	;	;	PUNCT
ajfti-5286	74	41	han	han	PROPN
ajfti-5286	74	42	&	&	CCONJ
ajfti-5286	74	43	park	park	PROPN
ajfti-5286	74	44	,	,	PUNCT
ajfti-5286	74	45	2023	2023	NUM
ajfti-5286	74	46	)	)	PUNCT
ajfti-5286	74	47	.	.	PUNCT
ajfti-5286	75	1	materials	material	NOUN
ajfti-5286	75	2	and	and	CCONJ
ajfti-5286	75	3	methods	method	NOUN
ajfti-5286	75	4	this	this	DET
ajfti-5286	75	5	study	study	NOUN
ajfti-5286	75	6	used	use	VERB
ajfti-5286	75	7	the	the	DET
ajfti-5286	75	8	systematic	systematic	ADJ
ajfti-5286	75	9	literature	literature	PROPN
ajfti-5286	75	10	review	review	PROPN
ajfti-5286	75	11	(	(	PUNCT
ajfti-5286	75	12	rsl	rsl	NOUN
ajfti-5286	75	13	)	)	PUNCT
ajfti-5286	75	14	method	method	NOUN
ajfti-5286	75	15	with	with	ADP
ajfti-5286	75	16	the	the	DET
ajfti-5286	75	17	objective	objective	NOUN
ajfti-5286	75	18	of	of	ADP
ajfti-5286	75	19	identifying	identify	VERB
ajfti-5286	75	20	,	,	PUNCT
ajfti-5286	75	21	classifying	classify	VERB
ajfti-5286	75	22	,	,	PUNCT
ajfti-5286	75	23	and	and	CCONJ
ajfti-5286	75	24	critically	critically	ADV
ajfti-5286	75	25	analyzing	analyze	VERB
ajfti-5286	75	26	recent	recent	ADJ
ajfti-5286	75	27	academic	academic	ADJ
ajfti-5286	75	28	production	production	NOUN
ajfti-5286	75	29	related	relate	VERB
ajfti-5286	75	30	to	to	ADP
ajfti-5286	75	31	the	the	DET
ajfti-5286	75	32	application	application	NOUN
ajfti-5286	75	33	of	of	ADP
ajfti-5286	75	34	emerging	emerge	VERB
ajfti-5286	75	35	technologies	technology	NOUN
ajfti-5286	75	36	—	—	PUNCT
ajfti-5286	75	37	with	with	ADP
ajfti-5286	75	38	an	an	DET
ajfti-5286	75	39	emphasis	emphasis	NOUN
ajfti-5286	75	40	on	on	ADP
ajfti-5286	75	41	blockchain	blockchain	PROPN
ajfti-5286	75	42	technology	technology	PROPN
ajfti-5286	75	43	—	—	PUNCT
ajfti-5286	75	44	in	in	ADP
ajfti-5286	75	45	the	the	DET
ajfti-5286	75	46	fields	field	NOUN
ajfti-5286	75	47	of	of	ADP
ajfti-5286	75	48	accounting	accounting	NOUN
ajfti-5286	75	49	,	,	PUNCT
ajfti-5286	75	50	auditing	auditing	NOUN
ajfti-5286	75	51	,	,	PUNCT
ajfti-5286	75	52	and	and	CCONJ
ajfti-5286	75	53	accounting	accounting	NOUN
ajfti-5286	75	54	information	information	NOUN
ajfti-5286	75	55	systems	system	NOUN
ajfti-5286	75	56	.	.	PUNCT
ajfti-5286	76	1	the	the	DET
ajfti-5286	76	2	choice	choice	NOUN
ajfti-5286	76	3	of	of	ADP
ajfti-5286	76	4	the	the	DET
ajfti-5286	76	5	rsl	rsl	NOUN
ajfti-5286	76	6	is	be	AUX
ajfti-5286	76	7	justified	justify	VERB
ajfti-5286	76	8	by	by	ADP
ajfti-5286	76	9	its	its	PRON
ajfti-5286	76	10	ability	ability	NOUN
ajfti-5286	76	11	to	to	PART
ajfti-5286	76	12	provide	provide	VERB
ajfti-5286	76	13	a	a	DET
ajfti-5286	76	14	robust	robust	ADJ
ajfti-5286	76	15	,	,	PUNCT
ajfti-5286	76	16	transparent	transparent	ADJ
ajfti-5286	76	17	and	and	CCONJ
ajfti-5286	76	18	reproducible	reproducible	ADJ
ajfti-5286	76	19	synthesis	synthesis	NOUN
ajfti-5286	76	20	of	of	ADP
ajfti-5286	76	21	the	the	DET
ajfti-5286	76	22	available	available	ADJ
ajfti-5286	76	23	knowledge	knowledge	NOUN
ajfti-5286	76	24	,	,	PUNCT
ajfti-5286	76	25	ensuring	ensure	VERB
ajfti-5286	76	26	the	the	DET
ajfti-5286	76	27	traceability	traceability	NOUN
ajfti-5286	76	28	of	of	ADP
ajfti-5286	76	29	the	the	DET
ajfti-5286	76	30	methodological	methodological	ADJ
ajfti-5286	76	31	steps	step	NOUN
ajfti-5286	76	32	and	and	CCONJ
ajfti-5286	76	33	consistency	consistency	NOUN
ajfti-5286	76	34	in	in	ADP
ajfti-5286	76	35	the	the	DET
ajfti-5286	76	36	interpretation	interpretation	NOUN
ajfti-5286	76	37	of	of	ADP
ajfti-5286	76	38	the	the	DET
ajfti-5286	76	39	findings	finding	NOUN
ajfti-5286	76	40	.	.	PUNCT
ajfti-5286	77	1	the	the	DET
ajfti-5286	77	2	search	search	NOUN
ajfti-5286	77	3	was	be	AUX
ajfti-5286	77	4	carried	carry	VERB
ajfti-5286	77	5	out	out	ADP
ajfti-5286	77	6	in	in	ADP
ajfti-5286	77	7	the	the	DET
ajfti-5286	77	8	web	web	NOUN
ajfti-5286	77	9	of	of	ADP
ajfti-5286	77	10	science	science	NOUN
ajfti-5286	77	11	(	(	PUNCT
ajfti-5286	77	12	wos	wos	NOUN
ajfti-5286	77	13	)	)	PUNCT
ajfti-5286	77	14	database	database	NOUN
ajfti-5286	77	15	,	,	PUNCT
ajfti-5286	77	16	internationally	internationally	ADV
ajfti-5286	77	17	recognized	recognize	VERB
ajfti-5286	77	18	for	for	ADP
ajfti-5286	77	19	its	its	PRON
ajfti-5286	77	20	indexing	indexing	NOUN
ajfti-5286	77	21	rigor	rigor	NOUN
ajfti-5286	77	22	and	and	CCONJ
ajfti-5286	77	23	interdisciplinary	interdisciplinary	ADJ
ajfti-5286	77	24	scope	scope	NOUN
ajfti-5286	77	25	,	,	PUNCT
ajfti-5286	77	26	especially	especially	ADV
ajfti-5286	77	27	in	in	ADP
ajfti-5286	77	28	the	the	DET
ajfti-5286	77	29	areas	area	NOUN
ajfti-5286	77	30	of	of	ADP
ajfti-5286	77	31	applied	apply	VERB
ajfti-5286	77	32	social	social	ADJ
ajfti-5286	77	33	sciences	science	NOUN
ajfti-5286	77	34	and	and	CCONJ
ajfti-5286	77	35	emerging	emerge	VERB
ajfti-5286	77	36	technologies	technology	NOUN
ajfti-5286	77	37	.	.	PUNCT
ajfti-5286	78	1	the	the	DET
ajfti-5286	78	2	search	search	NOUN
ajfti-5286	78	3	strategy	strategy	NOUN
ajfti-5286	78	4	adopted	adopt	VERB
ajfti-5286	78	5	combined	combine	VERB
ajfti-5286	78	6	specific	specific	ADJ
ajfti-5286	78	7	descriptors	descriptor	NOUN
ajfti-5286	78	8	connected	connect	VERB
ajfti-5286	78	9	by	by	ADP
ajfti-5286	78	10	boolean	boolean	ADJ
ajfti-5286	78	11	operators	operator	NOUN
ajfti-5286	78	12	,	,	PUNCT
ajfti-5286	78	13	namely	namely	ADV
ajfti-5286	78	14	:	:	PUNCT
ajfti-5286	78	15	(	(	PUNCT
ajfti-5286	78	16	blockchain	blockchain	NOUN
ajfti-5286	78	17	or	or	CCONJ
ajfti-5286	78	18	“	"	PUNCT
ajfti-5286	78	19	distributed	distribute	VERB
ajfti-5286	78	20	ledger	ledger	NOUN
ajfti-5286	78	21	”	"	PUNCT
ajfti-5286	78	22	or	or	CCONJ
ajfti-5286	78	23	dlt	dlt	PROPN
ajfti-5286	78	24	)	)	PUNCT
ajfti-5286	78	25	and	and	CCONJ
ajfti-5286	78	26	(	(	PUNCT
ajfti-5286	78	27	accounting	accounting	NOUN
ajfti-5286	78	28	or	or	CCONJ
ajfti-5286	78	29	auditing	auditing	NOUN
ajfti-5286	78	30	or	or	CCONJ
ajfti-5286	78	31	“	"	PUNCT
ajfti-5286	78	32	financial	financial	ADJ
ajfti-5286	78	33	reporting	reporting	NOUN
ajfti-5286	78	34	”	"	PUNCT
ajfti-5286	78	35	or	or	CCONJ
ajfti-5286	78	36	bookkeeping	bookkeeping	NOUN
ajfti-5286	78	37	or	or	CCONJ
ajfti-5286	78	38	“	"	PUNCT
ajfti-5286	78	39	accounting	account	VERB
ajfti-5286	78	40	information	information	NOUN
ajfti-5286	78	41	systems	system	NOUN
ajfti-5286	78	42	”	"	PUNCT
ajfti-5286	78	43	or	or	CCONJ
ajfti-5286	78	44	ais	ais	PROPN
ajfti-5286	78	45	or	or	CCONJ
ajfti-5286	78	46	“	"	PUNCT
ajfti-5286	78	47	management	management	NOUN
ajfti-5286	78	48	accounting	accounting	NOUN
ajfti-5286	78	49	”	"	PUNCT
ajfti-5286	78	50	)	)	PUNCT
ajfti-5286	78	51	.	.	PUNCT
ajfti-5286	79	1	the	the	DET
ajfti-5286	79	2	following	follow	VERB
ajfti-5286	79	3	filters	filter	NOUN
ajfti-5286	79	4	were	be	AUX
ajfti-5286	79	5	applied	apply	VERB
ajfti-5286	79	6	:	:	PUNCT
ajfti-5286	79	7	(	(	PUNCT
ajfti-5286	79	8	i	i	NOUN
ajfti-5286	79	9	)	)	PUNCT
ajfti-5286	79	10	type	type	NOUN
ajfti-5286	79	11	of	of	ADP
ajfti-5286	79	12	document	document	NOUN
ajfti-5286	79	13	:	:	PUNCT
ajfti-5286	79	14	review	review	NOUN
ajfti-5286	79	15	articles	article	NOUN
ajfti-5286	79	16	;	;	PUNCT
ajfti-5286	79	17	(	(	PUNCT
ajfti-5286	79	18	ii	ii	NOUN
ajfti-5286	79	19	)	)	PUNCT
ajfti-5286	79	20	publication	publication	NOUN
ajfti-5286	79	21	period	period	NOUN
ajfti-5286	79	22	:	:	PUNCT
ajfti-5286	79	23	from	from	ADP
ajfti-5286	79	24	2021	2021	NUM
ajfti-5286	79	25	to	to	ADP
ajfti-5286	79	26	2025	2025	NUM
ajfti-5286	79	27	;	;	PUNCT
ajfti-5286	79	28	(	(	PUNCT
ajfti-5286	79	29	iii	iii	X
ajfti-5286	79	30	)	)	PUNCT
ajfti-5286	79	31	open	open	ADJ
ajfti-5286	79	32	access	access	NOUN
ajfti-5286	79	33	,	,	PUNCT
ajfti-5286	79	34	in	in	ADP
ajfti-5286	79	35	order	order	NOUN
ajfti-5286	79	36	to	to	PART
ajfti-5286	79	37	ensure	ensure	VERB
ajfti-5286	79	38	the	the	DET
ajfti-5286	79	39	transparency	transparency	NOUN
ajfti-5286	79	40	,	,	PUNCT
ajfti-5286	79	41	timeliness	timeliness	NOUN
ajfti-5286	79	42	and	and	CCONJ
ajfti-5286	79	43	accessibility	accessibility	NOUN
ajfti-5286	79	44	of	of	ADP
ajfti-5286	79	45	the	the	DET
ajfti-5286	79	46	data	datum	NOUN
ajfti-5286	79	47	analyzed	analyze	VERB
ajfti-5286	79	48	.	.	PUNCT
ajfti-5286	80	1	as	as	ADP
ajfti-5286	80	2	an	an	DET
ajfti-5286	80	3	initial	initial	ADJ
ajfti-5286	80	4	result	result	NOUN
ajfti-5286	80	5	,	,	PUNCT
ajfti-5286	80	6	82	82	NUM
ajfti-5286	80	7	articles	article	NOUN
ajfti-5286	80	8	were	be	AUX
ajfti-5286	80	9	identified	identify	VERB
ajfti-5286	80	10	.	.	PUNCT
ajfti-5286	81	1	to	to	PART
ajfti-5286	81	2	ensure	ensure	VERB
ajfti-5286	81	3	methodological	methodological	ADJ
ajfti-5286	81	4	rigor	rigor	NOUN
ajfti-5286	81	5	,	,	PUNCT
ajfti-5286	81	6	a	a	DET
ajfti-5286	81	7	structured	structured	ADJ
ajfti-5286	81	8	protocol	protocol	NOUN
ajfti-5286	81	9	was	be	AUX
ajfti-5286	81	10	developed	develop	VERB
ajfti-5286	81	11	and	and	CCONJ
ajfti-5286	81	12	applied	apply	VERB
ajfti-5286	81	13	during	during	ADP
ajfti-5286	81	14	the	the	DET
ajfti-5286	81	15	selection	selection	NOUN
ajfti-5286	81	16	and	and	CCONJ
ajfti-5286	81	17	analysis	analysis	NOUN
ajfti-5286	81	18	process	process	NOUN
ajfti-5286	81	19	.	.	PUNCT
ajfti-5286	82	1	this	this	DET
ajfti-5286	82	2	protocol	protocol	NOUN
ajfti-5286	82	3	followed	follow	VERB
ajfti-5286	82	4	four	four	NUM
ajfti-5286	82	5	main	main	ADJ
ajfti-5286	82	6	steps	step	NOUN
ajfti-5286	82	7	:	:	PUNCT
ajfti-5286	82	8	(	(	PUNCT
ajfti-5286	82	9	1	1	X
ajfti-5286	82	10	)	)	PUNCT
ajfti-5286	82	11	database	database	NOUN
ajfti-5286	82	12	selection	selection	NOUN
ajfti-5286	82	13	and	and	CCONJ
ajfti-5286	82	14	search	search	NOUN
ajfti-5286	82	15	string	string	NOUN
ajfti-5286	82	16	validation	validation	NOUN
ajfti-5286	82	17	;	;	PUNCT
ajfti-5286	82	18	(	(	PUNCT
ajfti-5286	82	19	2	2	X
ajfti-5286	82	20	)	)	PUNCT
ajfti-5286	82	21	application	application	NOUN
ajfti-5286	82	22	of	of	ADP
ajfti-5286	82	23	filters	filter	NOUN
ajfti-5286	82	24	and	and	CCONJ
ajfti-5286	82	25	preliminary	preliminary	ADJ
ajfti-5286	82	26	screening	screening	NOUN
ajfti-5286	82	27	;	;	PUNCT
ajfti-5286	82	28	(	(	PUNCT
ajfti-5286	82	29	3	3	X
ajfti-5286	82	30	)	)	PUNCT
ajfti-5286	82	31	critical	critical	ADJ
ajfti-5286	82	32	reading	reading	NOUN
ajfti-5286	82	33	of	of	ADP
ajfti-5286	82	34	metadata	metadata	NOUN
ajfti-5286	82	35	(	(	PUNCT
ajfti-5286	82	36	title	title	NOUN
ajfti-5286	82	37	,	,	PUNCT
ajfti-5286	82	38	abstract	abstract	ADJ
ajfti-5286	82	39	,	,	PUNCT
ajfti-5286	82	40	keywords	keyword	NOUN
ajfti-5286	82	41	)	)	PUNCT
ajfti-5286	82	42	;	;	PUNCT
ajfti-5286	82	43	and	and	CCONJ
ajfti-5286	82	44	(	(	PUNCT
ajfti-5286	82	45	4	4	X
ajfti-5286	82	46	)	)	PUNCT
ajfti-5286	82	47	semantic	semantic	ADJ
ajfti-5286	82	48	classification	classification	NOUN
ajfti-5286	82	49	and	and	CCONJ
ajfti-5286	82	50	refinement	refinement	NOUN
ajfti-5286	82	51	of	of	ADP
ajfti-5286	82	52	the	the	DET
ajfti-5286	82	53	final	final	ADJ
ajfti-5286	82	54	corpus	corpus	NOUN
ajfti-5286	82	55	.	.	PUNCT
ajfti-5286	83	1	the	the	DET
ajfti-5286	83	2	process	process	NOUN
ajfti-5286	83	3	was	be	AUX
ajfti-5286	83	4	documented	document	VERB
ajfti-5286	83	5	in	in	ADP
ajfti-5286	83	6	an	an	DET
ajfti-5286	83	7	excel	excel	NOUN
ajfti-5286	83	8	spreadsheet	spreadsheet	NOUN
ajfti-5286	83	9	to	to	PART
ajfti-5286	83	10	ensure	ensure	VERB
ajfti-5286	83	11	traceability	traceability	NOUN
ajfti-5286	83	12	and	and	CCONJ
ajfti-5286	83	13	replicability	replicability	NOUN
ajfti-5286	83	14	of	of	ADP
ajfti-5286	83	15	the	the	DET
ajfti-5286	83	16	procedure	procedure	NOUN
ajfti-5286	83	17	.	.	PUNCT
ajfti-5286	84	1	the	the	DET
ajfti-5286	84	2	subsequent	subsequent	ADJ
ajfti-5286	84	3	screening	screening	NOUN
ajfti-5286	84	4	was	be	AUX
ajfti-5286	84	5	performed	perform	VERB
ajfti-5286	84	6	in	in	ADP
ajfti-5286	84	7	an	an	DET
ajfti-5286	84	8	excel	excel	NOUN
ajfti-5286	84	9	spreadsheet	spreadsheet	NOUN
ajfti-5286	84	10	and	and	CCONJ
ajfti-5286	84	11	followed	follow	VERB
ajfti-5286	84	12	a	a	DET
ajfti-5286	84	13	structured	structured	ADJ
ajfti-5286	84	14	protocol	protocol	NOUN
ajfti-5286	84	15	for	for	ADP
ajfti-5286	84	16	reading	read	VERB
ajfti-5286	84	17	the	the	DET
ajfti-5286	84	18	titles	title	NOUN
ajfti-5286	84	19	,	,	PUNCT
ajfti-5286	84	20	abstracts	abstract	NOUN
ajfti-5286	84	21	and	and	CCONJ
ajfti-5286	84	22	keywords	keyword	NOUN
ajfti-5286	84	23	.	.	PUNCT
ajfti-5286	85	1	the	the	DET
ajfti-5286	85	2	exclusion	exclusion	NOUN
ajfti-5286	85	3	criteria	criterion	NOUN
ajfti-5286	85	4	included	include	VERB
ajfti-5286	85	5	:	:	PUNCT
ajfti-5286	85	6	duplication	duplication	NOUN
ajfti-5286	85	7	of	of	ADP
ajfti-5286	85	8	records	record	NOUN
ajfti-5286	85	9	,	,	PUNCT
ajfti-5286	85	10	lack	lack	NOUN
ajfti-5286	85	11	of	of	ADP
ajfti-5286	85	12	thematic	thematic	ADJ
ajfti-5286	85	13	adherence	adherence	NOUN
ajfti-5286	85	14	to	to	ADP
ajfti-5286	85	15	the	the	DET
ajfti-5286	85	16	accounting	accounting	NOUN
ajfti-5286	85	17	field	field	NOUN
ajfti-5286	85	18	,	,	PUNCT
ajfti-5286	85	19	exclusively	exclusively	ADV
ajfti-5286	85	20	technical	technical	ADJ
ajfti-5286	85	21	focus	focus	NOUN
ajfti-5286	85	22	on	on	ADP
ajfti-5286	85	23	blockchain	blockchain	PROPN
ajfti-5286	85	24	technology	technology	PROPN
ajfti-5286	85	25	without	without	ADP
ajfti-5286	85	26	dialogue	dialogue	NOUN
ajfti-5286	85	27	with	with	ADP
ajfti-5286	85	28	accounting	accounting	NOUN
ajfti-5286	85	29	or	or	CCONJ
ajfti-5286	85	30	auditing	auditing	NOUN
ajfti-5286	85	31	systems	system	NOUN
ajfti-5286	85	32	,	,	PUNCT
ajfti-5286	85	33	and	and	CCONJ
ajfti-5286	85	34	reviews	review	NOUN
ajfti-5286	85	35	that	that	PRON
ajfti-5286	85	36	were	be	AUX
ajfti-5286	85	37	limited	limit	VERB
ajfti-5286	85	38	to	to	ADP
ajfti-5286	85	39	the	the	DET
ajfti-5286	85	40	legal	legal	ADJ
ajfti-5286	85	41	or	or	CCONJ
ajfti-5286	85	42	computational	computational	ADJ
ajfti-5286	85	43	scope	scope	NOUN
ajfti-5286	85	44	without	without	ADP
ajfti-5286	85	45	interface	interface	NOUN
ajfti-5286	85	46	with	with	ADP
ajfti-5286	85	47	the	the	DET
ajfti-5286	85	48	governance	governance	NOUN
ajfti-5286	85	49	of	of	ADP
ajfti-5286	85	50	accounting	accounting	NOUN
ajfti-5286	85	51	information	information	NOUN
ajfti-5286	85	52	.	.	PUNCT
ajfti-5286	86	1	on	on	ADP
ajfti-5286	86	2	the	the	DET
ajfti-5286	86	3	other	other	ADJ
ajfti-5286	86	4	hand	hand	NOUN
ajfti-5286	86	5	,	,	PUNCT
ajfti-5286	86	6	the	the	DET
ajfti-5286	86	7	inclusion	inclusion	NOUN
ajfti-5286	86	8	criteria	criterion	NOUN
ajfti-5286	86	9	prioritized	prioritize	VERB
ajfti-5286	86	10	studies	study	NOUN
ajfti-5286	86	11	with	with	ADP
ajfti-5286	86	12	discussion	discussion	NOUN
ajfti-5286	86	13	applied	apply	VERB
ajfti-5286	86	14	to	to	ADP
ajfti-5286	86	15	accounting	accounting	NOUN
ajfti-5286	86	16	practice	practice	NOUN
ajfti-5286	86	17	,	,	PUNCT
ajfti-5286	86	18	the	the	DET
ajfti-5286	86	19	normative	normative	ADJ
ajfti-5286	86	20	-	-	ADJ
ajfti-5286	86	21	financial	financial	ADJ
ajfti-5286	86	22	environment	environment	NOUN
ajfti-5286	86	23	and	and	CCONJ
ajfti-5286	86	24	auditing	auditing	NOUN
ajfti-5286	86	25	functions	function	NOUN
ajfti-5286	86	26	,	,	PUNCT
ajfti-5286	86	27	as	as	ADV
ajfti-5286	86	28	well	well	ADV
ajfti-5286	86	29	as	as	ADP
ajfti-5286	86	30	approaches	approach	NOUN
ajfti-5286	86	31	to	to	ADP
ajfti-5286	86	32	information	information	NOUN
ajfti-5286	86	33	governance	governance	NOUN
ajfti-5286	86	34	,	,	PUNCT
ajfti-5286	86	35	regulatory	regulatory	ADJ
ajfti-5286	86	36	standardization	standardization	NOUN
ajfti-5286	86	37	and	and	CCONJ
ajfti-5286	86	38	organizational	organizational	ADJ
ajfti-5286	86	39	impacts	impact	NOUN
ajfti-5286	86	40	.	.	PUNCT
ajfti-5286	87	1	after	after	ADP
ajfti-5286	87	2	this	this	DET
ajfti-5286	87	3	careful	careful	ADJ
ajfti-5286	87	4	filtering	filtering	NOUN
ajfti-5286	87	5	,	,	PUNCT
ajfti-5286	87	6	55	55	NUM
ajfti-5286	87	7	articles	article	NOUN
ajfti-5286	87	8	composed	compose	VERB
ajfti-5286	87	9	the	the	DET
ajfti-5286	87	10	final	final	ADJ
ajfti-5286	87	11	corpus	corpus	NOUN
ajfti-5286	87	12	of	of	ADP
ajfti-5286	87	13	the	the	DET
ajfti-5286	87	14	review	review	NOUN
ajfti-5286	87	15	.	.	PUNCT
ajfti-5286	88	1	for	for	ADP
ajfti-5286	88	2	the	the	DET
ajfti-5286	88	3	analysis	analysis	NOUN
ajfti-5286	88	4	,	,	PUNCT
ajfti-5286	88	5	a	a	DET
ajfti-5286	88	6	qualitative	qualitative	ADJ
ajfti-5286	88	7	approach	approach	NOUN
ajfti-5286	88	8	was	be	AUX
ajfti-5286	88	9	adopted	adopt	VERB
ajfti-5286	88	10	based	base	VERB
ajfti-5286	88	11	on	on	ADP
ajfti-5286	88	12	the	the	DET
ajfti-5286	88	13	detailed	detailed	ADJ
ajfti-5286	88	14	reading	reading	NOUN
ajfti-5286	88	15	of	of	ADP
ajfti-5286	88	16	the	the	DET
ajfti-5286	88	17	abstracts	abstract	NOUN
ajfti-5286	88	18	,	,	PUNCT
ajfti-5286	88	19	introductions	introduction	NOUN
ajfti-5286	88	20	and	and	CCONJ
ajfti-5286	88	21	conclusions	conclusion	NOUN
ajfti-5286	88	22	,	,	PUNCT
ajfti-5286	88	23	allowing	allow	VERB
ajfti-5286	88	24	the	the	DET
ajfti-5286	88	25	identification	identification	NOUN
ajfti-5286	88	26	of	of	ADP
ajfti-5286	88	27	semantic	semantic	ADJ
ajfti-5286	88	28	convergences	convergence	NOUN
ajfti-5286	88	29	and	and	CCONJ
ajfti-5286	88	30	the	the	DET
ajfti-5286	88	31	construction	construction	NOUN
ajfti-5286	88	32	of	of	ADP
ajfti-5286	88	33	analytical	analytical	ADJ
ajfti-5286	88	34	categories	category	NOUN
ajfti-5286	88	35	.	.	PUNCT
ajfti-5286	89	1	pa	pa	PROPN
ajfti-5286	89	2	ge	ge	PROPN
ajfti-5286	89	3	11	11	NUM
ajfti-5286	89	4	2	2	NUM
ajfti-5286	89	5	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	NOUN
ajfti-5286	89	6	am	be	AUX
ajfti-5286	89	7	.	.	PUNCT
ajfti-5286	90	1	j.	j.	PROPN
ajfti-5286	90	2	financ	financ	PROPN
ajfti-5286	90	3	.	.	PUNCT
ajfti-5286	91	1	technol	technol	PROPN
ajfti-5286	91	2	.	.	PUNCT
ajfti-5286	91	3	innov	innov	PROPN
ajfti-5286	91	4	.	.	PUNCT
ajfti-5286	92	1	3(1	3(1	NUM
ajfti-5286	92	2	)	)	PUNCT
ajfti-5286	92	3	109	109	NUM
ajfti-5286	92	4	-	-	SYM
ajfti-5286	92	5	114	114	NUM
ajfti-5286	92	6	,	,	PUNCT
ajfti-5286	92	7	2025	2025	NUM
ajfti-5286	92	8	in	in	ADP
ajfti-5286	92	9	this	this	DET
ajfti-5286	92	10	stage	stage	NOUN
ajfti-5286	92	11	,	,	PUNCT
ajfti-5286	92	12	the	the	DET
ajfti-5286	92	13	articles	article	NOUN
ajfti-5286	92	14	were	be	AUX
ajfti-5286	92	15	organized	organize	VERB
ajfti-5286	92	16	using	use	VERB
ajfti-5286	92	17	thematic	thematic	ADJ
ajfti-5286	92	18	coding	code	VERB
ajfti-5286	92	19	techniques	technique	NOUN
ajfti-5286	92	20	,	,	PUNCT
ajfti-5286	92	21	which	which	PRON
ajfti-5286	92	22	allowed	allow	VERB
ajfti-5286	92	23	the	the	DET
ajfti-5286	92	24	emergence	emergence	NOUN
ajfti-5286	92	25	of	of	ADP
ajfti-5286	92	26	conceptual	conceptual	ADJ
ajfti-5286	92	27	clusters	cluster	NOUN
ajfti-5286	92	28	.	.	PUNCT
ajfti-5286	93	1	each	each	DET
ajfti-5286	93	2	cluster	cluster	NOUN
ajfti-5286	93	3	was	be	AUX
ajfti-5286	93	4	then	then	ADV
ajfti-5286	93	5	refined	refine	VERB
ajfti-5286	93	6	through	through	ADP
ajfti-5286	93	7	inductive	inductive	ADJ
ajfti-5286	93	8	categorization	categorization	NOUN
ajfti-5286	93	9	,	,	PUNCT
ajfti-5286	93	10	respecting	respect	VERB
ajfti-5286	93	11	the	the	DET
ajfti-5286	93	12	epistemological	epistemological	ADJ
ajfti-5286	93	13	alignment	alignment	NOUN
ajfti-5286	93	14	of	of	ADP
ajfti-5286	93	15	the	the	DET
ajfti-5286	93	16	articles	article	NOUN
ajfti-5286	93	17	with	with	ADP
ajfti-5286	93	18	the	the	DET
ajfti-5286	93	19	central	central	ADJ
ajfti-5286	93	20	objective	objective	NOUN
ajfti-5286	93	21	of	of	ADP
ajfti-5286	93	22	the	the	DET
ajfti-5286	93	23	study	study	NOUN
ajfti-5286	93	24	.	.	PUNCT
ajfti-5286	94	1	the	the	DET
ajfti-5286	94	2	triangulation	triangulation	NOUN
ajfti-5286	94	3	of	of	ADP
ajfti-5286	94	4	results	result	NOUN
ajfti-5286	94	5	involved	involve	VERB
ajfti-5286	94	6	a	a	DET
ajfti-5286	94	7	confrontation	confrontation	NOUN
ajfti-5286	94	8	between	between	ADP
ajfti-5286	94	9	theoretical	theoretical	ADJ
ajfti-5286	94	10	propositions	proposition	NOUN
ajfti-5286	94	11	and	and	CCONJ
ajfti-5286	94	12	empirical	empirical	ADJ
ajfti-5286	94	13	findings	finding	NOUN
ajfti-5286	94	14	,	,	PUNCT
ajfti-5286	94	15	ensuring	ensure	VERB
ajfti-5286	94	16	a	a	DET
ajfti-5286	94	17	critical	critical	ADJ
ajfti-5286	94	18	reading	reading	NOUN
ajfti-5286	94	19	anchored	anchor	VERB
ajfti-5286	94	20	in	in	ADP
ajfti-5286	94	21	academic	academic	ADJ
ajfti-5286	94	22	rigor	rigor	NOUN
ajfti-5286	94	23	.	.	PUNCT
ajfti-5286	95	1	the	the	DET
ajfti-5286	95	2	content	content	NOUN
ajfti-5286	95	3	was	be	AUX
ajfti-5286	95	4	then	then	ADV
ajfti-5286	95	5	organized	organize	VERB
ajfti-5286	95	6	into	into	ADP
ajfti-5286	95	7	three	three	NUM
ajfti-5286	95	8	thematic	thematic	ADJ
ajfti-5286	95	9	blocks	block	NOUN
ajfti-5286	95	10	based	base	VERB
ajfti-5286	95	11	on	on	ADP
ajfti-5286	95	12	conceptual	conceptual	ADJ
ajfti-5286	95	13	affinities	affinity	NOUN
ajfti-5286	95	14	and	and	CCONJ
ajfti-5286	95	15	recurrence	recurrence	NOUN
ajfti-5286	95	16	of	of	ADP
ajfti-5286	95	17	topics	topic	NOUN
ajfti-5286	95	18	:	:	PUNCT
ajfti-5286	95	19	benefits	benefit	NOUN
ajfti-5286	95	20	and	and	CCONJ
ajfti-5286	95	21	potential	potential	NOUN
ajfti-5286	95	22	of	of	ADP
ajfti-5286	95	23	technological	technological	ADJ
ajfti-5286	95	24	adoption	adoption	NOUN
ajfti-5286	95	25	;	;	PUNCT
ajfti-5286	95	26	risks	risk	NOUN
ajfti-5286	95	27	,	,	PUNCT
ajfti-5286	95	28	barriers	barrier	NOUN
ajfti-5286	95	29	and	and	CCONJ
ajfti-5286	95	30	constraints	constraint	NOUN
ajfti-5286	95	31	of	of	ADP
ajfti-5286	95	32	implementation	implementation	NOUN
ajfti-5286	95	33	;	;	PUNCT
ajfti-5286	95	34	institutional	institutional	ADJ
ajfti-5286	95	35	and	and	CCONJ
ajfti-5286	95	36	regulatory	regulatory	ADJ
ajfti-5286	95	37	implications	implication	NOUN
ajfti-5286	95	38	.	.	PUNCT
ajfti-5286	96	1	in	in	ADP
ajfti-5286	96	2	addition	addition	NOUN
ajfti-5286	96	3	,	,	PUNCT
ajfti-5286	96	4	09	09	NUM
ajfti-5286	96	5	key	key	ADJ
ajfti-5286	96	6	authors	author	NOUN
ajfti-5286	96	7	were	be	AUX
ajfti-5286	96	8	selected	select	VERB
ajfti-5286	96	9	,	,	PUNCT
ajfti-5286	96	10	based	base	VERB
ajfti-5286	96	11	on	on	ADP
ajfti-5286	96	12	three	three	NUM
ajfti-5286	96	13	cross	cros	NOUN
ajfti-5286	96	14	-	-	NOUN
ajfti-5286	96	15	criteria	criterion	NOUN
ajfti-5286	96	16	:	:	PUNCT
ajfti-5286	96	17	(	(	PUNCT
ajfti-5286	96	18	a	a	X
ajfti-5286	96	19	)	)	PUNCT
ajfti-5286	96	20	depth	depth	NOUN
ajfti-5286	96	21	in	in	ADP
ajfti-5286	96	22	the	the	DET
ajfti-5286	96	23	discussion	discussion	NOUN
ajfti-5286	96	24	on	on	ADP
ajfti-5286	96	25	accounting	accounting	NOUN
ajfti-5286	96	26	impacts	impact	NOUN
ajfti-5286	96	27	;	;	PUNCT
ajfti-5286	96	28	(	(	PUNCT
ajfti-5286	96	29	b	b	X
ajfti-5286	96	30	)	)	PUNCT
ajfti-5286	96	31	representativeness	representativenes	VERB
ajfti-5286	96	32	within	within	ADP
ajfti-5286	96	33	the	the	DET
ajfti-5286	96	34	rsl	rsl	PROPN
ajfti-5286	96	35	sample	sample	NOUN
ajfti-5286	96	36	;	;	PUNCT
ajfti-5286	96	37	and	and	CCONJ
ajfti-5286	96	38	(	(	PUNCT
ajfti-5286	96	39	c	c	X
ajfti-5286	96	40	)	)	PUNCT
ajfti-5286	96	41	critical	critical	ADJ
ajfti-5286	96	42	contribution	contribution	NOUN
ajfti-5286	96	43	to	to	ADP
ajfti-5286	96	44	the	the	DET
ajfti-5286	96	45	construction	construction	NOUN
ajfti-5286	96	46	of	of	ADP
ajfti-5286	96	47	points	point	NOUN
ajfti-5286	96	48	and	and	CCONJ
ajfti-5286	96	49	counterpoints	counterpoint	NOUN
ajfti-5286	96	50	in	in	ADP
ajfti-5286	96	51	interpretative	interpretative	ADJ
ajfti-5286	96	52	analysis	analysis	NOUN
ajfti-5286	96	53	.	.	PUNCT
ajfti-5286	97	1	these	these	DET
ajfti-5286	97	2	authors	author	NOUN
ajfti-5286	97	3	composed	compose	VERB
ajfti-5286	97	4	the	the	DET
ajfti-5286	97	5	empirical	empirical	ADJ
ajfti-5286	97	6	core	core	NOUN
ajfti-5286	97	7	of	of	ADP
ajfti-5286	97	8	the	the	DET
ajfti-5286	97	9	results	result	NOUN
ajfti-5286	97	10	and	and	CCONJ
ajfti-5286	97	11	discussion	discussion	NOUN
ajfti-5286	97	12	section	section	NOUN
ajfti-5286	97	13	,	,	PUNCT
ajfti-5286	97	14	and	and	CCONJ
ajfti-5286	97	15	were	be	AUX
ajfti-5286	97	16	organized	organize	VERB
ajfti-5286	97	17	based	base	VERB
ajfti-5286	97	18	on	on	ADP
ajfti-5286	97	19	a	a	DET
ajfti-5286	97	20	funnel	funnel	NOUN
ajfti-5286	97	21	argumentative	argumentative	ADJ
ajfti-5286	97	22	logic	logic	NOUN
ajfti-5286	97	23	,	,	PUNCT
ajfti-5286	97	24	starting	start	VERB
ajfti-5286	97	25	from	from	ADP
ajfti-5286	97	26	broad	broad	ADJ
ajfti-5286	97	27	analyses	analysis	NOUN
ajfti-5286	97	28	of	of	ADP
ajfti-5286	97	29	technological	technological	ADJ
ajfti-5286	97	30	innovation	innovation	NOUN
ajfti-5286	97	31	and	and	CCONJ
ajfti-5286	97	32	arriving	arrive	VERB
ajfti-5286	97	33	at	at	ADP
ajfti-5286	97	34	specific	specific	ADJ
ajfti-5286	97	35	applications	application	NOUN
ajfti-5286	97	36	in	in	ADP
ajfti-5286	97	37	the	the	DET
ajfti-5286	97	38	field	field	NOUN
ajfti-5286	97	39	of	of	ADP
ajfti-5286	97	40	accounting	accounting	NOUN
ajfti-5286	97	41	.	.	PUNCT
ajfti-5286	98	1	this	this	DET
ajfti-5286	98	2	triangulation	triangulation	NOUN
ajfti-5286	98	3	allowed	allow	VERB
ajfti-5286	98	4	an	an	DET
ajfti-5286	98	5	integrated	integrated	ADJ
ajfti-5286	98	6	reading	reading	NOUN
ajfti-5286	98	7	between	between	ADP
ajfti-5286	98	8	theory	theory	NOUN
ajfti-5286	98	9	and	and	CCONJ
ajfti-5286	98	10	recent	recent	ADJ
ajfti-5286	98	11	evidence	evidence	NOUN
ajfti-5286	98	12	,	,	PUNCT
ajfti-5286	98	13	respecting	respect	VERB
ajfti-5286	98	14	the	the	DET
ajfti-5286	98	15	rigor	rigor	NOUN
ajfti-5286	98	16	and	and	CCONJ
ajfti-5286	98	17	replicability	replicability	NOUN
ajfti-5286	98	18	required	require	VERB
ajfti-5286	98	19	in	in	ADP
ajfti-5286	98	20	systematic	systematic	ADJ
ajfti-5286	98	21	reviews	review	NOUN
ajfti-5286	98	22	.	.	PUNCT
ajfti-5286	99	1	results	result	NOUN
ajfti-5286	99	2	and	and	CCONJ
ajfti-5286	99	3	discussion	discussion	VERB
ajfti-5286	99	4	the	the	DET
ajfti-5286	99	5	analysis	analysis	NOUN
ajfti-5286	99	6	of	of	ADP
ajfti-5286	99	7	the	the	DET
ajfti-5286	99	8	09	09	NUM
ajfti-5286	99	9	selected	select	VERB
ajfti-5286	99	10	studies	study	NOUN
ajfti-5286	99	11	was	be	AUX
ajfti-5286	99	12	organized	organize	VERB
ajfti-5286	99	13	into	into	ADP
ajfti-5286	99	14	three	three	NUM
ajfti-5286	99	15	main	main	ADJ
ajfti-5286	99	16	categories	category	NOUN
ajfti-5286	99	17	,	,	PUNCT
ajfti-5286	99	18	each	each	PRON
ajfti-5286	99	19	representing	represent	VERB
ajfti-5286	99	20	a	a	DET
ajfti-5286	99	21	distinct	distinct	ADJ
ajfti-5286	99	22	axis	axis	NOUN
ajfti-5286	99	23	of	of	ADP
ajfti-5286	99	24	reflection	reflection	NOUN
ajfti-5286	99	25	on	on	ADP
ajfti-5286	99	26	the	the	DET
ajfti-5286	99	27	incorporation	incorporation	NOUN
ajfti-5286	99	28	of	of	ADP
ajfti-5286	99	29	emerging	emerge	VERB
ajfti-5286	99	30	technologies	technology	NOUN
ajfti-5286	99	31	in	in	ADP
ajfti-5286	99	32	accounting	account	VERB
ajfti-5286	99	33	:	:	PUNCT
ajfti-5286	99	34	(	(	PUNCT
ajfti-5286	99	35	1	1	X
ajfti-5286	99	36	)	)	PUNCT
ajfti-5286	99	37	benefits	benefit	NOUN
ajfti-5286	99	38	and	and	CCONJ
ajfti-5286	99	39	challenges	challenge	NOUN
ajfti-5286	99	40	of	of	ADP
ajfti-5286	99	41	technological	technological	ADJ
ajfti-5286	99	42	integration	integration	NOUN
ajfti-5286	99	43	,	,	PUNCT
ajfti-5286	99	44	(	(	PUNCT
ajfti-5286	99	45	2	2	X
ajfti-5286	99	46	)	)	PUNCT
ajfti-5286	99	47	institutional	institutional	ADJ
ajfti-5286	99	48	and	and	CCONJ
ajfti-5286	99	49	regulatory	regulatory	ADJ
ajfti-5286	99	50	impacts	impact	NOUN
ajfti-5286	99	51	,	,	PUNCT
ajfti-5286	99	52	and	and	CCONJ
ajfti-5286	99	53	(	(	PUNCT
ajfti-5286	99	54	3	3	X
ajfti-5286	99	55	)	)	PUNCT
ajfti-5286	99	56	innovations	innovation	NOUN
ajfti-5286	99	57	in	in	ADP
ajfti-5286	99	58	accounting	accounting	NOUN
ajfti-5286	99	59	practices	practice	NOUN
ajfti-5286	99	60	with	with	ADP
ajfti-5286	99	61	an	an	DET
ajfti-5286	99	62	emphasis	emphasis	NOUN
ajfti-5286	99	63	on	on	ADP
ajfti-5286	99	64	blockchain	blockchain	PROPN
ajfti-5286	99	65	adoption	adoption	NOUN
ajfti-5286	99	66	.	.	PUNCT
ajfti-5286	100	1	the	the	DET
ajfti-5286	100	2	argumentative	argumentative	ADJ
ajfti-5286	100	3	construction	construction	NOUN
ajfti-5286	100	4	of	of	ADP
ajfti-5286	100	5	this	this	DET
ajfti-5286	100	6	section	section	NOUN
ajfti-5286	100	7	follows	follow	VERB
ajfti-5286	100	8	the	the	DET
ajfti-5286	100	9	logic	logic	NOUN
ajfti-5286	100	10	of	of	ADP
ajfti-5286	100	11	the	the	DET
ajfti-5286	100	12	funnel	funnel	NOUN
ajfti-5286	100	13	,	,	PUNCT
ajfti-5286	100	14	starting	start	VERB
ajfti-5286	100	15	from	from	ADP
ajfti-5286	100	16	broad	broad	ADJ
ajfti-5286	100	17	and	and	CCONJ
ajfti-5286	100	18	conceptual	conceptual	ADJ
ajfti-5286	100	19	perspectives	perspective	NOUN
ajfti-5286	100	20	until	until	ADP
ajfti-5286	100	21	reaching	reach	VERB
ajfti-5286	100	22	specific	specific	ADJ
ajfti-5286	100	23	applications	application	NOUN
ajfti-5286	100	24	related	relate	VERB
ajfti-5286	100	25	to	to	ADP
ajfti-5286	100	26	accounting	accounting	NOUN
ajfti-5286	100	27	.	.	PUNCT
ajfti-5286	101	1	quality	quality	NOUN
ajfti-5286	101	2	of	of	ADP
ajfti-5286	101	3	accounting	accounting	NOUN
ajfti-5286	101	4	information	information	NOUN
ajfti-5286	101	5	and	and	CCONJ
ajfti-5286	101	6	business	business	NOUN
ajfti-5286	101	7	performance	performance	NOUN
ajfti-5286	101	8	the	the	DET
ajfti-5286	101	9	relationship	relationship	NOUN
ajfti-5286	101	10	between	between	ADP
ajfti-5286	101	11	the	the	DET
ajfti-5286	101	12	quality	quality	NOUN
ajfti-5286	101	13	of	of	ADP
ajfti-5286	101	14	accounting	accounting	NOUN
ajfti-5286	101	15	information	information	NOUN
ajfti-5286	101	16	and	and	CCONJ
ajfti-5286	101	17	organizational	organizational	ADJ
ajfti-5286	101	18	performance	performance	NOUN
ajfti-5286	101	19	emerges	emerge	VERB
ajfti-5286	101	20	as	as	ADP
ajfti-5286	101	21	one	one	NUM
ajfti-5286	101	22	of	of	ADP
ajfti-5286	101	23	the	the	DET
ajfti-5286	101	24	main	main	ADJ
ajfti-5286	101	25	convergent	convergent	NOUN
ajfti-5286	101	26	axes	axis	NOUN
ajfti-5286	101	27	between	between	ADP
ajfti-5286	101	28	the	the	DET
ajfti-5286	101	29	empirical	empirical	ADJ
ajfti-5286	101	30	studies	study	NOUN
ajfti-5286	101	31	analyzed	analyze	VERB
ajfti-5286	101	32	and	and	CCONJ
ajfti-5286	101	33	the	the	DET
ajfti-5286	101	34	theoretical	theoretical	ADJ
ajfti-5286	101	35	framework	framework	NOUN
ajfti-5286	101	36	presented	present	VERB
ajfti-5286	101	37	.	.	PUNCT
ajfti-5286	102	1	iudícibus	iudícibus	PROPN
ajfti-5286	102	2	et	et	PROPN
ajfti-5286	102	3	al	al	PROPN
ajfti-5286	102	4	.	.	PROPN
ajfti-5286	103	1	(	(	PUNCT
ajfti-5286	103	2	2018	2018	NUM
ajfti-5286	103	3	)	)	PUNCT
ajfti-5286	103	4	already	already	ADV
ajfti-5286	103	5	defended	defend	VERB
ajfti-5286	103	6	accounting	account	VERB
ajfti-5286	103	7	as	as	ADP
ajfti-5286	103	8	a	a	DET
ajfti-5286	103	9	social	social	ADJ
ajfti-5286	103	10	instrument	instrument	NOUN
ajfti-5286	103	11	aimed	aim	VERB
ajfti-5286	103	12	at	at	ADP
ajfti-5286	103	13	generating	generate	VERB
ajfti-5286	103	14	useful	useful	ADJ
ajfti-5286	103	15	information	information	NOUN
ajfti-5286	103	16	,	,	PUNCT
ajfti-5286	103	17	based	base	VERB
ajfti-5286	103	18	on	on	ADP
ajfti-5286	103	19	the	the	DET
ajfti-5286	103	20	relevance	relevance	NOUN
ajfti-5286	103	21	and	and	CCONJ
ajfti-5286	103	22	reliability	reliability	NOUN
ajfti-5286	103	23	of	of	ADP
ajfti-5286	103	24	data	datum	NOUN
ajfti-5286	103	25	.	.	PUNCT
ajfti-5286	104	1	this	this	DET
ajfti-5286	104	2	perspective	perspective	NOUN
ajfti-5286	104	3	is	be	AUX
ajfti-5286	104	4	reinforced	reinforce	VERB
ajfti-5286	104	5	by	by	ADP
ajfti-5286	104	6	ait	ait	PROPN
ajfti-5286	104	7	bahabbaz	bahabbaz	PROPN
ajfti-5286	104	8	and	and	CCONJ
ajfti-5286	104	9	karim	karim	PROPN
ajfti-5286	104	10	(	(	PUNCT
ajfti-5286	104	11	2023a	2023a	NUM
ajfti-5286	104	12	)	)	PUNCT
ajfti-5286	104	13	,	,	PUNCT
ajfti-5286	104	14	who	who	PRON
ajfti-5286	104	15	argue	argue	VERB
ajfti-5286	104	16	that	that	SCONJ
ajfti-5286	104	17	the	the	DET
ajfti-5286	104	18	adoption	adoption	NOUN
ajfti-5286	104	19	of	of	ADP
ajfti-5286	104	20	ifrs	ifrs	NOUN
ajfti-5286	104	21	standards	standard	NOUN
ajfti-5286	104	22	raises	raise	VERB
ajfti-5286	104	23	the	the	DET
ajfti-5286	104	24	informational	informational	ADJ
ajfti-5286	104	25	standard	standard	NOUN
ajfti-5286	104	26	,	,	PUNCT
ajfti-5286	104	27	promoting	promote	VERB
ajfti-5286	104	28	greater	great	ADJ
ajfti-5286	104	29	transparency	transparency	NOUN
ajfti-5286	104	30	and	and	CCONJ
ajfti-5286	104	31	predictability	predictability	NOUN
ajfti-5286	104	32	in	in	ADP
ajfti-5286	104	33	accounting	accounting	NOUN
ajfti-5286	104	34	reports	report	NOUN
ajfti-5286	104	35	.	.	PUNCT
ajfti-5286	105	1	in	in	ADP
ajfti-5286	105	2	this	this	DET
ajfti-5286	105	3	sense	sense	NOUN
ajfti-5286	105	4	,	,	PUNCT
ajfti-5286	105	5	the	the	DET
ajfti-5286	105	6	findings	finding	NOUN
ajfti-5286	105	7	of	of	ADP
ajfti-5286	105	8	chowdhury	chowdhury	PROPN
ajfti-5286	105	9	et	et	PROPN
ajfti-5286	105	10	al	al	PROPN
ajfti-5286	105	11	.	.	PROPN
ajfti-5286	105	12	(	(	PUNCT
ajfti-5286	105	13	2021	2021	NUM
ajfti-5286	105	14	)	)	PUNCT
ajfti-5286	105	15	empirically	empirically	ADV
ajfti-5286	105	16	demonstrate	demonstrate	VERB
ajfti-5286	105	17	that	that	SCONJ
ajfti-5286	105	18	the	the	DET
ajfti-5286	105	19	quality	quality	NOUN
ajfti-5286	105	20	of	of	ADP
ajfti-5286	105	21	accounting	accounting	NOUN
ajfti-5286	105	22	information	information	NOUN
ajfti-5286	105	23	,	,	PUNCT
ajfti-5286	105	24	measured	measure	VERB
ajfti-5286	105	25	by	by	ADP
ajfti-5286	105	26	disclosure	disclosure	NOUN
ajfti-5286	105	27	metrics	metric	NOUN
ajfti-5286	105	28	and	and	CCONJ
ajfti-5286	105	29	regulatory	regulatory	ADJ
ajfti-5286	105	30	adequacy	adequacy	NOUN
ajfti-5286	105	31	,	,	PUNCT
ajfti-5286	105	32	is	be	AUX
ajfti-5286	105	33	positively	positively	ADV
ajfti-5286	105	34	correlated	correlate	VERB
ajfti-5286	105	35	with	with	ADP
ajfti-5286	105	36	the	the	DET
ajfti-5286	105	37	financial	financial	ADJ
ajfti-5286	105	38	performance	performance	NOUN
ajfti-5286	105	39	of	of	ADP
ajfti-5286	105	40	firms	firm	NOUN
ajfti-5286	105	41	,	,	PUNCT
ajfti-5286	105	42	especially	especially	ADV
ajfti-5286	105	43	in	in	ADP
ajfti-5286	105	44	the	the	DET
ajfti-5286	105	45	context	context	NOUN
ajfti-5286	105	46	of	of	ADP
ajfti-5286	105	47	emerging	emerge	VERB
ajfti-5286	105	48	economies	economy	NOUN
ajfti-5286	105	49	.	.	PUNCT
ajfti-5286	106	1	these	these	PRON
ajfti-5286	106	2	results	result	VERB
ajfti-5286	106	3	dialogue	dialogue	NOUN
ajfti-5286	106	4	with	with	ADP
ajfti-5286	106	5	the	the	DET
ajfti-5286	106	6	analysis	analysis	NOUN
ajfti-5286	106	7	of	of	ADP
ajfti-5286	106	8	amosah	amosah	PROPN
ajfti-5286	106	9	et	et	PROPN
ajfti-5286	106	10	al	al	PROPN
ajfti-5286	106	11	.	.	PROPN
ajfti-5286	107	1	(	(	PUNCT
ajfti-5286	107	2	2023	2023	NUM
ajfti-5286	107	3	)	)	PUNCT
ajfti-5286	107	4	,	,	PUNCT
ajfti-5286	107	5	which	which	PRON
ajfti-5286	107	6	focus	focus	VERB
ajfti-5286	107	7	on	on	ADP
ajfti-5286	107	8	micro	micro	ADJ
ajfti-5286	107	9	and	and	CCONJ
ajfti-5286	107	10	small	small	ADJ
ajfti-5286	107	11	firms	firm	NOUN
ajfti-5286	107	12	,	,	PUNCT
ajfti-5286	107	13	showing	show	VERB
ajfti-5286	107	14	that	that	PRON
ajfti-5286	107	15	good	good	ADJ
ajfti-5286	107	16	bookkeeping	bookkeeping	NOUN
ajfti-5286	107	17	and	and	CCONJ
ajfti-5286	107	18	accounting	accounting	NOUN
ajfti-5286	107	19	records	record	NOUN
ajfti-5286	107	20	practices	practice	NOUN
ajfti-5286	107	21	directly	directly	ADV
ajfti-5286	107	22	impact	impact	VERB
ajfti-5286	107	23	their	their	PRON
ajfti-5286	107	24	survival	survival	NOUN
ajfti-5286	107	25	and	and	CCONJ
ajfti-5286	107	26	expansion	expansion	NOUN
ajfti-5286	107	27	—	—	PUNCT
ajfti-5286	107	28	which	which	PRON
ajfti-5286	107	29	expands	expand	VERB
ajfti-5286	107	30	the	the	DET
ajfti-5286	107	31	applicability	applicability	NOUN
ajfti-5286	107	32	of	of	ADP
ajfti-5286	107	33	accounting	accounting	NOUN
ajfti-5286	107	34	theory	theory	NOUN
ajfti-5286	107	35	beyond	beyond	ADP
ajfti-5286	107	36	large	large	ADJ
ajfti-5286	107	37	corporations	corporation	NOUN
ajfti-5286	107	38	.	.	PUNCT
ajfti-5286	108	1	the	the	DET
ajfti-5286	108	2	strategic	strategic	ADJ
ajfti-5286	108	3	relevance	relevance	NOUN
ajfti-5286	108	4	of	of	ADP
ajfti-5286	108	5	accounting	accounting	NOUN
ajfti-5286	108	6	is	be	AUX
ajfti-5286	108	7	also	also	ADV
ajfti-5286	108	8	connected	connect	VERB
ajfti-5286	108	9	to	to	ADP
ajfti-5286	108	10	the	the	DET
ajfti-5286	108	11	study	study	NOUN
ajfti-5286	108	12	by	by	ADP
ajfti-5286	108	13	ait	ait	PROPN
ajfti-5286	108	14	bahabbaz	bahabbaz	PROPN
ajfti-5286	108	15	and	and	CCONJ
ajfti-5286	108	16	karim	karim	PROPN
ajfti-5286	108	17	(	(	PUNCT
ajfti-5286	108	18	2023b	2023b	NUM
ajfti-5286	108	19	)	)	PUNCT
ajfti-5286	108	20	,	,	PUNCT
ajfti-5286	108	21	when	when	SCONJ
ajfti-5286	108	22	they	they	PRON
ajfti-5286	108	23	point	point	VERB
ajfti-5286	108	24	out	out	ADP
ajfti-5286	108	25	that	that	SCONJ
ajfti-5286	108	26	quality	quality	NOUN
ajfti-5286	108	27	accounting	accounting	NOUN
ajfti-5286	108	28	information	information	NOUN
ajfti-5286	108	29	,	,	PUNCT
ajfti-5286	108	30	shaped	shape	VERB
ajfti-5286	108	31	by	by	ADP
ajfti-5286	108	32	international	international	ADJ
ajfti-5286	108	33	principles	principle	NOUN
ajfti-5286	108	34	,	,	PUNCT
ajfti-5286	108	35	positively	positively	ADV
ajfti-5286	108	36	influences	influence	VERB
ajfti-5286	108	37	financing	financing	NOUN
ajfti-5286	108	38	,	,	PUNCT
ajfti-5286	108	39	investment	investment	NOUN
ajfti-5286	108	40	,	,	PUNCT
ajfti-5286	108	41	and	and	CCONJ
ajfti-5286	108	42	sustainable	sustainable	ADJ
ajfti-5286	108	43	growth	growth	NOUN
ajfti-5286	108	44	decisions	decision	NOUN
ajfti-5286	108	45	.	.	PUNCT
ajfti-5286	109	1	moxotó	moxotó	NOUN
ajfti-5286	109	2	et	et	PROPN
ajfti-5286	109	3	al	al	PROPN
ajfti-5286	109	4	.	.	PROPN
ajfti-5286	110	1	(	(	PUNCT
ajfti-5286	110	2	2025	2025	NUM
ajfti-5286	110	3	)	)	PUNCT
ajfti-5286	110	4	reinforce	reinforce	VERB
ajfti-5286	110	5	this	this	DET
ajfti-5286	110	6	premise	premise	NOUN
ajfti-5286	110	7	by	by	ADP
ajfti-5286	110	8	analyzing	analyze	VERB
ajfti-5286	110	9	the	the	DET
ajfti-5286	110	10	success	success	NOUN
ajfti-5286	110	11	of	of	ADP
ajfti-5286	110	12	initial	initial	ADJ
ajfti-5286	110	13	coin	coin	NOUN
ajfti-5286	110	14	offerings	offering	NOUN
ajfti-5286	110	15	(	(	PUNCT
ajfti-5286	110	16	icos	icos	PROPN
ajfti-5286	110	17	)	)	PUNCT
ajfti-5286	110	18	in	in	ADP
ajfti-5286	110	19	latin	latin	ADJ
ajfti-5286	110	20	american	american	ADJ
ajfti-5286	110	21	markets	market	NOUN
ajfti-5286	110	22	,	,	PUNCT
ajfti-5286	110	23	demonstrating	demonstrate	VERB
ajfti-5286	110	24	that	that	PRON
ajfti-5286	110	25	accounting	accounting	NOUN
ajfti-5286	110	26	standardization	standardization	NOUN
ajfti-5286	110	27	and	and	CCONJ
ajfti-5286	110	28	transparency	transparency	NOUN
ajfti-5286	110	29	are	be	AUX
ajfti-5286	110	30	decisive	decisive	ADJ
ajfti-5286	110	31	vectors	vector	NOUN
ajfti-5286	110	32	for	for	ADP
ajfti-5286	110	33	the	the	DET
ajfti-5286	110	34	success	success	NOUN
ajfti-5286	110	35	of	of	ADP
ajfti-5286	110	36	these	these	DET
ajfti-5286	110	37	operations	operation	NOUN
ajfti-5286	110	38	.	.	PUNCT
ajfti-5286	111	1	complementing	complement	VERB
ajfti-5286	111	2	this	this	DET
ajfti-5286	111	3	analysis	analysis	NOUN
ajfti-5286	111	4	,	,	PUNCT
ajfti-5286	111	5	han	han	PROPN
ajfti-5286	111	6	et	et	PROPN
ajfti-5286	111	7	al	al	PROPN
ajfti-5286	111	8	.	.	PROPN
ajfti-5286	112	1	(	(	PUNCT
ajfti-5286	112	2	2023	2023	NUM
ajfti-5286	112	3	)	)	PUNCT
ajfti-5286	112	4	highlight	highlight	VERB
ajfti-5286	112	5	that	that	DET
ajfti-5286	112	6	trust	trust	NOUN
ajfti-5286	112	7	in	in	ADP
ajfti-5286	112	8	accounting	accounting	NOUN
ajfti-5286	112	9	information	information	NOUN
ajfti-5286	112	10	is	be	AUX
ajfti-5286	112	11	increased	increase	VERB
ajfti-5286	112	12	when	when	SCONJ
ajfti-5286	112	13	combined	combine	VERB
ajfti-5286	112	14	with	with	ADP
ajfti-5286	112	15	the	the	DET
ajfti-5286	112	16	use	use	NOUN
ajfti-5286	112	17	of	of	ADP
ajfti-5286	112	18	emerging	emerge	VERB
ajfti-5286	112	19	technologies	technology	NOUN
ajfti-5286	112	20	,	,	PUNCT
ajfti-5286	112	21	such	such	ADJ
ajfti-5286	112	22	as	as	ADP
ajfti-5286	112	23	blockchain	blockchain	PROPN
ajfti-5286	112	24	,	,	PUNCT
ajfti-5286	112	25	which	which	PRON
ajfti-5286	112	26	enhances	enhance	VERB
ajfti-5286	112	27	traceability	traceability	NOUN
ajfti-5286	112	28	and	and	CCONJ
ajfti-5286	112	29	reduces	reduce	VERB
ajfti-5286	112	30	manipulation	manipulation	NOUN
ajfti-5286	112	31	risks	risk	NOUN
ajfti-5286	112	32	.	.	PUNCT
ajfti-5286	113	1	this	this	DET
ajfti-5286	113	2	bridge	bridge	NOUN
ajfti-5286	113	3	between	between	ADP
ajfti-5286	113	4	informational	informational	ADJ
ajfti-5286	113	5	quality	quality	NOUN
ajfti-5286	113	6	,	,	PUNCT
ajfti-5286	113	7	performance	performance	NOUN
ajfti-5286	113	8	,	,	PUNCT
ajfti-5286	113	9	and	and	CCONJ
ajfti-5286	113	10	technological	technological	ADJ
ajfti-5286	113	11	accounting	accounting	NOUN
ajfti-5286	113	12	innovation	innovation	NOUN
ajfti-5286	113	13	is	be	AUX
ajfti-5286	113	14	also	also	ADV
ajfti-5286	113	15	evidenced	evidence	VERB
ajfti-5286	113	16	by	by	ADP
ajfti-5286	113	17	bellucci	bellucci	PROPN
ajfti-5286	113	18	et	et	PROPN
ajfti-5286	113	19	al	al	PROPN
ajfti-5286	113	20	.	.	PROPN
ajfti-5286	114	1	(	(	PUNCT
ajfti-5286	114	2	2022	2022	NUM
ajfti-5286	114	3	)	)	PUNCT
ajfti-5286	114	4	,	,	PUNCT
ajfti-5286	114	5	who	who	PRON
ajfti-5286	114	6	review	review	VERB
ajfti-5286	114	7	empirical	empirical	ADJ
ajfti-5286	114	8	practices	practice	NOUN
ajfti-5286	114	9	and	and	CCONJ
ajfti-5286	114	10	reveal	reveal	VERB
ajfti-5286	114	11	that	that	SCONJ
ajfti-5286	114	12	the	the	DET
ajfti-5286	114	13	use	use	NOUN
ajfti-5286	114	14	of	of	ADP
ajfti-5286	114	15	blockchain	blockchain	NOUN
ajfti-5286	114	16	and	and	CCONJ
ajfti-5286	114	17	digital	digital	ADJ
ajfti-5286	114	18	accounting	accounting	NOUN
ajfti-5286	114	19	systems	system	NOUN
ajfti-5286	114	20	strengthens	strengthen	VERB
ajfti-5286	114	21	comparability	comparability	NOUN
ajfti-5286	114	22	and	and	CCONJ
ajfti-5286	114	23	stakeholder	stakeholder	PROPN
ajfti-5286	114	24	trust	trust	PROPN
ajfti-5286	114	25	.	.	PUNCT
ajfti-5286	115	1	therefore	therefore	ADV
ajfti-5286	115	2	,	,	PUNCT
ajfti-5286	115	3	the	the	DET
ajfti-5286	115	4	triangulation	triangulation	NOUN
ajfti-5286	115	5	reveals	reveal	VERB
ajfti-5286	115	6	that	that	SCONJ
ajfti-5286	115	7	there	there	PRON
ajfti-5286	115	8	is	be	VERB
ajfti-5286	115	9	a	a	DET
ajfti-5286	115	10	solid	solid	ADJ
ajfti-5286	115	11	coherence	coherence	NOUN
ajfti-5286	115	12	between	between	ADP
ajfti-5286	115	13	the	the	DET
ajfti-5286	115	14	theoretical	theoretical	ADJ
ajfti-5286	115	15	bases	basis	NOUN
ajfti-5286	115	16	and	and	CCONJ
ajfti-5286	115	17	the	the	DET
ajfti-5286	115	18	most	most	ADV
ajfti-5286	115	19	recent	recent	ADJ
ajfti-5286	115	20	empirical	empirical	ADJ
ajfti-5286	115	21	findings	finding	NOUN
ajfti-5286	115	22	:	:	PUNCT
ajfti-5286	115	23	both	both	CCONJ
ajfti-5286	115	24	the	the	DET
ajfti-5286	115	25	classical	classical	ADJ
ajfti-5286	115	26	literature	literature	NOUN
ajfti-5286	115	27	and	and	CCONJ
ajfti-5286	115	28	contemporary	contemporary	ADJ
ajfti-5286	115	29	studies	study	NOUN
ajfti-5286	115	30	converge	converge	VERB
ajfti-5286	115	31	on	on	ADP
ajfti-5286	115	32	the	the	DET
ajfti-5286	115	33	premise	premise	NOUN
ajfti-5286	115	34	that	that	SCONJ
ajfti-5286	115	35	the	the	DET
ajfti-5286	115	36	quality	quality	NOUN
ajfti-5286	115	37	of	of	ADP
ajfti-5286	115	38	accounting	accounting	NOUN
ajfti-5286	115	39	information	information	NOUN
ajfti-5286	115	40	is	be	AUX
ajfti-5286	115	41	a	a	DET
ajfti-5286	115	42	strategic	strategic	ADJ
ajfti-5286	115	43	asset	asset	NOUN
ajfti-5286	115	44	for	for	ADP
ajfti-5286	115	45	organizational	organizational	ADJ
ajfti-5286	115	46	performance	performance	NOUN
ajfti-5286	115	47	,	,	PUNCT
ajfti-5286	115	48	being	be	AUX
ajfti-5286	115	49	amplified	amplify	VERB
ajfti-5286	115	50	by	by	ADP
ajfti-5286	115	51	the	the	DET
ajfti-5286	115	52	adoption	adoption	NOUN
ajfti-5286	115	53	of	of	ADP
ajfti-5286	115	54	international	international	ADJ
ajfti-5286	115	55	standards	standard	NOUN
ajfti-5286	115	56	and	and	CCONJ
ajfti-5286	115	57	new	new	ADJ
ajfti-5286	115	58	technologies	technology	NOUN
ajfti-5286	115	59	.	.	PUNCT
ajfti-5286	116	1	emerging	emerge	VERB
ajfti-5286	116	2	technologies	technology	NOUN
ajfti-5286	116	3	and	and	CCONJ
ajfti-5286	116	4	transformations	transformation	NOUN
ajfti-5286	116	5	in	in	ADP
ajfti-5286	116	6	accounting	accounting	NOUN
ajfti-5286	116	7	practice	practice	NOUN
ajfti-5286	116	8	the	the	DET
ajfti-5286	116	9	emergence	emergence	NOUN
ajfti-5286	116	10	of	of	ADP
ajfti-5286	116	11	disruptive	disruptive	ADJ
ajfti-5286	116	12	technologies	technology	NOUN
ajfti-5286	116	13	has	have	AUX
ajfti-5286	116	14	caused	cause	VERB
ajfti-5286	116	15	significant	significant	ADJ
ajfti-5286	116	16	transformations	transformation	NOUN
ajfti-5286	116	17	in	in	ADP
ajfti-5286	116	18	accounting	accounting	NOUN
ajfti-5286	116	19	practices	practice	NOUN
ajfti-5286	116	20	and	and	CCONJ
ajfti-5286	116	21	in	in	ADP
ajfti-5286	116	22	traditional	traditional	ADJ
ajfti-5286	116	23	models	model	NOUN
ajfti-5286	116	24	of	of	ADP
ajfti-5286	116	25	auditing	auditing	NOUN
ajfti-5286	116	26	and	and	CCONJ
ajfti-5286	116	27	informational	informational	ADJ
ajfti-5286	116	28	governance	governance	NOUN
ajfti-5286	116	29	.	.	PUNCT
ajfti-5286	117	1	in	in	ADP
ajfti-5286	117	2	the	the	DET
ajfti-5286	117	3	theoretical	theoretical	ADJ
ajfti-5286	117	4	sphere	sphere	NOUN
ajfti-5286	117	5	,	,	PUNCT
ajfti-5286	117	6	bellucci	bellucci	PROPN
ajfti-5286	117	7	et	et	PROPN
ajfti-5286	117	8	al	al	PROPN
ajfti-5286	117	9	.	.	PROPN
ajfti-5286	118	1	(	(	PUNCT
ajfti-5286	118	2	2022	2022	NUM
ajfti-5286	118	3	)	)	PUNCT
ajfti-5286	118	4	have	have	AUX
ajfti-5286	118	5	already	already	ADV
ajfti-5286	118	6	argued	argue	VERB
ajfti-5286	118	7	that	that	SCONJ
ajfti-5286	118	8	the	the	DET
ajfti-5286	118	9	convergence	convergence	NOUN
ajfti-5286	118	10	between	between	ADP
ajfti-5286	118	11	blockchain	blockchain	PROPN
ajfti-5286	118	12	,	,	PUNCT
ajfti-5286	118	13	digital	digital	ADJ
ajfti-5286	118	14	systems	system	NOUN
ajfti-5286	118	15	,	,	PUNCT
ajfti-5286	118	16	and	and	CCONJ
ajfti-5286	118	17	accounting	accounting	NOUN
ajfti-5286	118	18	represents	represent	VERB
ajfti-5286	118	19	an	an	DET
ajfti-5286	118	20	advance	advance	NOUN
ajfti-5286	118	21	in	in	ADP
ajfti-5286	118	22	the	the	DET
ajfti-5286	118	23	automation	automation	NOUN
ajfti-5286	118	24	of	of	ADP
ajfti-5286	118	25	records	record	NOUN
ajfti-5286	118	26	,	,	PUNCT
ajfti-5286	118	27	the	the	DET
ajfti-5286	118	28	traceability	traceability	NOUN
ajfti-5286	118	29	of	of	ADP
ajfti-5286	118	30	transactions	transaction	NOUN
ajfti-5286	118	31	,	,	PUNCT
ajfti-5286	118	32	and	and	CCONJ
ajfti-5286	118	33	the	the	DET
ajfti-5286	118	34	reliability	reliability	NOUN
ajfti-5286	118	35	of	of	ADP
ajfti-5286	118	36	financial	financial	ADJ
ajfti-5286	118	37	data	datum	NOUN
ajfti-5286	118	38	.	.	PUNCT
ajfti-5286	119	1	this	this	DET
ajfti-5286	119	2	premise	premise	NOUN
ajfti-5286	119	3	is	be	AUX
ajfti-5286	119	4	supported	support	VERB
ajfti-5286	119	5	by	by	ADP
ajfti-5286	119	6	what	what	PRON
ajfti-5286	119	7	agrifoglio	agrifoglio	NOUN
ajfti-5286	119	8	and	and	CCONJ
ajfti-5286	119	9	de	de	X
ajfti-5286	119	10	gennaro	gennaro	X
ajfti-5286	119	11	(	(	PUNCT
ajfti-5286	119	12	2022	2022	NUM
ajfti-5286	119	13	)	)	PUNCT
ajfti-5286	119	14	classify	classify	VERB
ajfti-5286	119	15	as	as	ADP
ajfti-5286	119	16	a	a	DET
ajfti-5286	119	17	new	new	ADJ
ajfti-5286	119	18	paradigm	paradigm	NOUN
ajfti-5286	119	19	of	of	ADP
ajfti-5286	119	20	accounting	accounting	NOUN
ajfti-5286	119	21	work	work	NOUN
ajfti-5286	119	22	,	,	PUNCT
ajfti-5286	119	23	in	in	ADP
ajfti-5286	119	24	which	which	PRON
ajfti-5286	119	25	technological	technological	ADJ
ajfti-5286	119	26	adoption	adoption	NOUN
ajfti-5286	119	27	redefines	redefine	VERB
ajfti-5286	119	28	not	not	PART
ajfti-5286	119	29	only	only	ADV
ajfti-5286	119	30	processes	process	NOUN
ajfti-5286	119	31	,	,	PUNCT
ajfti-5286	119	32	but	but	CCONJ
ajfti-5286	119	33	also	also	ADV
ajfti-5286	119	34	the	the	DET
ajfti-5286	119	35	role	role	NOUN
ajfti-5286	119	36	of	of	ADP
ajfti-5286	119	37	professionals	professional	NOUN
ajfti-5286	119	38	in	in	ADP
ajfti-5286	119	39	the	the	DET
ajfti-5286	119	40	area	area	NOUN
ajfti-5286	119	41	.	.	PUNCT
ajfti-5286	120	1	sarwar	sarwar	PROPN
ajfti-5286	120	2	et	et	PROPN
ajfti-5286	120	3	al	al	PROPN
ajfti-5286	120	4	.	.	PROPN
ajfti-5286	121	1	(	(	PUNCT
ajfti-5286	121	2	2023	2023	NUM
ajfti-5286	121	3	)	)	PUNCT
ajfti-5286	121	4	empirically	empirically	ADV
ajfti-5286	121	5	illustrate	illustrate	VERB
ajfti-5286	121	6	this	this	DET
ajfti-5286	121	7	disruption	disruption	NOUN
ajfti-5286	121	8	by	by	ADP
ajfti-5286	121	9	examining	examine	VERB
ajfti-5286	121	10	the	the	DET
ajfti-5286	121	11	use	use	NOUN
ajfti-5286	121	12	of	of	ADP
ajfti-5286	121	13	triple	triple	ADJ
ajfti-5286	121	14	-	-	PUNCT
ajfti-5286	121	15	entry	entry	NOUN
ajfti-5286	121	16	accounting	accounting	NOUN
ajfti-5286	121	17	in	in	ADP
ajfti-5286	121	18	b2b	b2b	NOUN
ajfti-5286	121	19	transactions	transaction	NOUN
ajfti-5286	121	20	through	through	ADP
ajfti-5286	121	21	blockchain	blockchain	PROPN
ajfti-5286	121	22	.	.	PUNCT
ajfti-5286	122	1	according	accord	VERB
ajfti-5286	122	2	to	to	ADP
ajfti-5286	122	3	the	the	DET
ajfti-5286	122	4	authors	author	NOUN
ajfti-5286	122	5	,	,	PUNCT
ajfti-5286	122	6	this	this	DET
ajfti-5286	122	7	innovation	innovation	NOUN
ajfti-5286	122	8	reduces	reduce	VERB
ajfti-5286	122	9	the	the	DET
ajfti-5286	122	10	need	need	NOUN
ajfti-5286	122	11	for	for	ADP
ajfti-5286	122	12	reconciliation	reconciliation	NOUN
ajfti-5286	122	13	between	between	ADP
ajfti-5286	122	14	parties	party	NOUN
ajfti-5286	122	15	,	,	PUNCT
ajfti-5286	122	16	generates	generate	VERB
ajfti-5286	122	17	simultaneous	simultaneous	ADJ
ajfti-5286	122	18	and	and	CCONJ
ajfti-5286	122	19	auditable	auditable	ADJ
ajfti-5286	122	20	records	record	NOUN
ajfti-5286	122	21	,	,	PUNCT
ajfti-5286	122	22	and	and	CCONJ
ajfti-5286	122	23	increases	increase	VERB
ajfti-5286	122	24	the	the	DET
ajfti-5286	122	25	degree	degree	NOUN
ajfti-5286	122	26	of	of	ADP
ajfti-5286	122	27	security	security	NOUN
ajfti-5286	122	28	in	in	ADP
ajfti-5286	122	29	bookkeeping	bookkeeping	NOUN
ajfti-5286	122	30	.	.	PUNCT
ajfti-5286	123	1	this	this	DET
ajfti-5286	123	2	model	model	NOUN
ajfti-5286	123	3	,	,	PUNCT
ajfti-5286	123	4	in	in	ADP
ajfti-5286	123	5	turn	turn	NOUN
ajfti-5286	123	6	,	,	PUNCT
ajfti-5286	123	7	represents	represent	VERB
ajfti-5286	123	8	a	a	DET
ajfti-5286	123	9	natural	natural	ADJ
ajfti-5286	123	10	evolution	evolution	NOUN
ajfti-5286	123	11	in	in	ADP
ajfti-5286	123	12	the	the	DET
ajfti-5286	123	13	face	face	NOUN
ajfti-5286	123	14	of	of	ADP
ajfti-5286	123	15	the	the	DET
ajfti-5286	123	16	limitations	limitation	NOUN
ajfti-5286	123	17	of	of	ADP
ajfti-5286	123	18	double	double	ADJ
ajfti-5286	123	19	-	-	PUNCT
ajfti-5286	123	20	entry	entry	NOUN
ajfti-5286	123	21	systems	system	NOUN
ajfti-5286	123	22	—	—	PUNCT
ajfti-5286	123	23	a	a	DET
ajfti-5286	123	24	founding	founding	NOUN
ajfti-5286	123	25	concept	concept	NOUN
ajfti-5286	123	26	of	of	ADP
ajfti-5286	123	27	accounting	accounting	NOUN
ajfti-5286	123	28	practice	practice	NOUN
ajfti-5286	123	29	pa	pa	PROPN
ajfti-5286	123	30	ge	ge	PROPN
ajfti-5286	123	31	11	11	NUM
ajfti-5286	123	32	3	3	NUM
ajfti-5286	123	33	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	PROPN
ajfti-5286	123	34	am	be	AUX
ajfti-5286	123	35	.	.	PUNCT
ajfti-5286	124	1	j.	j.	PROPN
ajfti-5286	124	2	financ	financ	PROPN
ajfti-5286	124	3	.	.	PUNCT
ajfti-5286	125	1	technol	technol	PROPN
ajfti-5286	125	2	.	.	PUNCT
ajfti-5286	125	3	innov	innov	PROPN
ajfti-5286	125	4	.	.	PUNCT
ajfti-5286	126	1	3(1	3(1	NUM
ajfti-5286	126	2	)	)	PUNCT
ajfti-5286	126	3	109	109	NUM
ajfti-5286	126	4	-	-	SYM
ajfti-5286	126	5	114	114	NUM
ajfti-5286	126	6	,	,	PUNCT
ajfti-5286	126	7	2025	2025	NUM
ajfti-5286	126	8	since	since	SCONJ
ajfti-5286	126	9	luca	luca	PROPN
ajfti-5286	126	10	pacioli	pacioli	NOUN
ajfti-5286	126	11	.	.	PUNCT
ajfti-5286	127	1	in	in	ADP
ajfti-5286	127	2	the	the	DET
ajfti-5286	127	3	same	same	ADJ
ajfti-5286	127	4	vein	vein	NOUN
ajfti-5286	127	5	,	,	PUNCT
ajfti-5286	127	6	johri	johri	PROPN
ajfti-5286	127	7	and	and	CCONJ
ajfti-5286	127	8	singh	singh	PROPN
ajfti-5286	127	9	(	(	PUNCT
ajfti-5286	127	10	2023	2023	NUM
ajfti-5286	127	11	)	)	PUNCT
ajfti-5286	127	12	explore	explore	VERB
ajfti-5286	127	13	how	how	SCONJ
ajfti-5286	127	14	decentralized	decentralized	ADJ
ajfti-5286	127	15	platforms	platform	NOUN
ajfti-5286	127	16	have	have	AUX
ajfti-5286	127	17	been	be	AUX
ajfti-5286	127	18	shaping	shape	VERB
ajfti-5286	127	19	auditing	auditing	NOUN
ajfti-5286	127	20	practices	practice	NOUN
ajfti-5286	127	21	,	,	PUNCT
ajfti-5286	127	22	highlighting	highlight	VERB
ajfti-5286	127	23	the	the	DET
ajfti-5286	127	24	possibility	possibility	NOUN
ajfti-5286	127	25	of	of	ADP
ajfti-5286	127	26	continuous	continuous	ADJ
ajfti-5286	127	27	audits	audits	NOUN
ajfti-5286	127	28	and	and	CCONJ
ajfti-5286	127	29	automatic	automatic	ADJ
ajfti-5286	127	30	tracking	tracking	NOUN
ajfti-5286	127	31	.	.	PUNCT
ajfti-5286	128	1	this	this	DET
ajfti-5286	128	2	advance	advance	NOUN
ajfti-5286	128	3	,	,	PUNCT
ajfti-5286	128	4	although	although	SCONJ
ajfti-5286	128	5	promising	promise	VERB
ajfti-5286	128	6	,	,	PUNCT
ajfti-5286	128	7	still	still	ADV
ajfti-5286	128	8	faces	face	VERB
ajfti-5286	128	9	obstacles	obstacle	NOUN
ajfti-5286	128	10	in	in	ADP
ajfti-5286	128	11	terms	term	NOUN
ajfti-5286	128	12	of	of	ADP
ajfti-5286	128	13	standardization	standardization	NOUN
ajfti-5286	128	14	and	and	CCONJ
ajfti-5286	128	15	interoperability	interoperability	NOUN
ajfti-5286	128	16	between	between	ADP
ajfti-5286	128	17	systems	system	NOUN
ajfti-5286	128	18	,	,	PUNCT
ajfti-5286	128	19	which	which	PRON
ajfti-5286	128	20	refers	refer	VERB
ajfti-5286	128	21	to	to	ADP
ajfti-5286	128	22	the	the	DET
ajfti-5286	128	23	warning	warning	NOUN
ajfti-5286	128	24	of	of	ADP
ajfti-5286	128	25	iudícibus	iudícibus	PROPN
ajfti-5286	128	26	et	et	PROPN
ajfti-5286	128	27	al	al	PROPN
ajfti-5286	128	28	.	.	PROPN
ajfti-5286	129	1	(	(	PUNCT
ajfti-5286	129	2	2018	2018	NUM
ajfti-5286	129	3	)	)	PUNCT
ajfti-5286	129	4	about	about	ADP
ajfti-5286	129	5	the	the	DET
ajfti-5286	129	6	need	need	NOUN
ajfti-5286	129	7	for	for	ADP
ajfti-5286	129	8	clear	clear	ADJ
ajfti-5286	129	9	and	and	CCONJ
ajfti-5286	129	10	understandable	understandable	ADJ
ajfti-5286	129	11	norms	norm	NOUN
ajfti-5286	129	12	that	that	PRON
ajfti-5286	129	13	ensure	ensure	VERB
ajfti-5286	129	14	interpretative	interpretative	ADJ
ajfti-5286	129	15	uniformity	uniformity	NOUN
ajfti-5286	129	16	.	.	PUNCT
ajfti-5286	130	1	broadening	broaden	VERB
ajfti-5286	130	2	the	the	DET
ajfti-5286	130	3	discussion	discussion	NOUN
ajfti-5286	130	4	,	,	PUNCT
ajfti-5286	130	5	asif	asif	PROPN
ajfti-5286	130	6	et	et	PROPN
ajfti-5286	130	7	al	al	PROPN
ajfti-5286	130	8	.	.	PROPN
ajfti-5286	131	1	(	(	PUNCT
ajfti-5286	131	2	2023	2023	NUM
ajfti-5286	131	3	)	)	PUNCT
ajfti-5286	131	4	propose	propose	VERB
ajfti-5286	131	5	a	a	DET
ajfti-5286	131	6	blockchain	blockchain	PROPN
ajfti-5286	131	7	-	-	PUNCT
ajfti-5286	131	8	based	base	VERB
ajfti-5286	131	9	decentralized	decentralize	VERB
ajfti-5286	131	10	governance	governance	NOUN
ajfti-5286	131	11	framework	framework	NOUN
ajfti-5286	131	12	for	for	ADP
ajfti-5286	131	13	federated	federated	ADJ
ajfti-5286	131	14	machine	machine	NOUN
ajfti-5286	131	15	learning	learning	NOUN
ajfti-5286	131	16	environments	environment	NOUN
ajfti-5286	131	17	.	.	PUNCT
ajfti-5286	132	1	while	while	SCONJ
ajfti-5286	132	2	not	not	PART
ajfti-5286	132	3	directly	directly	ADV
ajfti-5286	132	4	about	about	ADP
ajfti-5286	132	5	accounting	accounting	NOUN
ajfti-5286	132	6	,	,	PUNCT
ajfti-5286	132	7	the	the	DET
ajfti-5286	132	8	study	study	NOUN
ajfti-5286	132	9	illustrates	illustrate	VERB
ajfti-5286	132	10	the	the	DET
ajfti-5286	132	11	potential	potential	NOUN
ajfti-5286	132	12	of	of	ADP
ajfti-5286	132	13	decentralized	decentralize	VERB
ajfti-5286	132	14	models	model	NOUN
ajfti-5286	132	15	in	in	ADP
ajfti-5286	132	16	managing	manage	VERB
ajfti-5286	132	17	sensitive	sensitive	ADJ
ajfti-5286	132	18	and	and	CCONJ
ajfti-5286	132	19	auditable	auditable	ADJ
ajfti-5286	132	20	data	datum	NOUN
ajfti-5286	132	21	—	—	PUNCT
ajfti-5286	132	22	a	a	DET
ajfti-5286	132	23	perspective	perspective	NOUN
ajfti-5286	132	24	that	that	PRON
ajfti-5286	132	25	is	be	AUX
ajfti-5286	132	26	highly	highly	ADV
ajfti-5286	132	27	applicable	applicable	ADJ
ajfti-5286	132	28	to	to	ADP
ajfti-5286	132	29	digital	digital	ADJ
ajfti-5286	132	30	accounting	accounting	NOUN
ajfti-5286	132	31	systems	system	NOUN
ajfti-5286	132	32	,	,	PUNCT
ajfti-5286	132	33	given	give	VERB
ajfti-5286	132	34	the	the	DET
ajfti-5286	132	35	growing	grow	VERB
ajfti-5286	132	36	demand	demand	NOUN
ajfti-5286	132	37	for	for	ADP
ajfti-5286	132	38	simultaneous	simultaneous	ADJ
ajfti-5286	132	39	privacy	privacy	NOUN
ajfti-5286	132	40	and	and	CCONJ
ajfti-5286	132	41	transparency	transparency	NOUN
ajfti-5286	132	42	.	.	PUNCT
ajfti-5286	133	1	this	this	DET
ajfti-5286	133	2	point	point	NOUN
ajfti-5286	133	3	dialogues	dialogue	NOUN
ajfti-5286	133	4	with	with	ADP
ajfti-5286	133	5	han	han	PROPN
ajfti-5286	133	6	and	and	CCONJ
ajfti-5286	133	7	park	park	NOUN
ajfti-5286	133	8	(	(	PUNCT
ajfti-5286	133	9	2023	2023	NUM
ajfti-5286	133	10	)	)	PUNCT
ajfti-5286	133	11	,	,	PUNCT
ajfti-5286	133	12	who	who	PRON
ajfti-5286	133	13	address	address	VERB
ajfti-5286	133	14	the	the	DET
ajfti-5286	133	15	tensions	tension	NOUN
ajfti-5286	133	16	between	between	ADP
ajfti-5286	133	17	the	the	DET
ajfti-5286	133	18	immutability	immutability	NOUN
ajfti-5286	133	19	of	of	ADP
ajfti-5286	133	20	blockchain	blockchain	PROPN
ajfti-5286	133	21	and	and	CCONJ
ajfti-5286	133	22	gdpr	gdpr	NOUN
ajfti-5286	133	23	principles	principle	NOUN
ajfti-5286	133	24	,	,	PUNCT
ajfti-5286	133	25	such	such	ADJ
ajfti-5286	133	26	as	as	ADP
ajfti-5286	133	27	the	the	DET
ajfti-5286	133	28	right	right	NOUN
ajfti-5286	133	29	to	to	PART
ajfti-5286	133	30	be	be	AUX
ajfti-5286	133	31	forgotten	forget	VERB
ajfti-5286	133	32	.	.	PUNCT
ajfti-5286	134	1	such	such	DET
ajfti-5286	134	2	a	a	DET
ajfti-5286	134	3	legal	legal	ADJ
ajfti-5286	134	4	and	and	CCONJ
ajfti-5286	134	5	ethical	ethical	ADJ
ajfti-5286	134	6	clash	clash	NOUN
ajfti-5286	134	7	reinforces	reinforce	VERB
ajfti-5286	134	8	the	the	DET
ajfti-5286	134	9	importance	importance	NOUN
ajfti-5286	134	10	of	of	ADP
ajfti-5286	134	11	an	an	DET
ajfti-5286	134	12	accounting	accounting	NOUN
ajfti-5286	134	13	architecture	architecture	NOUN
ajfti-5286	134	14	that	that	PRON
ajfti-5286	134	15	is	be	AUX
ajfti-5286	134	16	at	at	ADP
ajfti-5286	134	17	the	the	DET
ajfti-5286	134	18	same	same	ADJ
ajfti-5286	134	19	time	time	NOUN
ajfti-5286	134	20	robust	robust	ADJ
ajfti-5286	134	21	,	,	PUNCT
ajfti-5286	134	22	flexible	flexible	ADJ
ajfti-5286	134	23	and	and	CCONJ
ajfti-5286	134	24	legally	legally	ADV
ajfti-5286	134	25	compatible	compatible	ADJ
ajfti-5286	134	26	.	.	PUNCT
ajfti-5286	135	1	finally	finally	ADV
ajfti-5286	135	2	,	,	PUNCT
ajfti-5286	135	3	bakhshi	bakhshi	PROPN
ajfti-5286	135	4	et	et	PROPN
ajfti-5286	135	5	al	al	PROPN
ajfti-5286	135	6	.	.	PROPN
ajfti-5286	136	1	(	(	PUNCT
ajfti-5286	136	2	2023	2023	NUM
ajfti-5286	136	3	)	)	PUNCT
ajfti-5286	136	4	address	address	NOUN
ajfti-5286	136	5	cybersecurity	cybersecurity	NOUN
ajfti-5286	136	6	in	in	ADP
ajfti-5286	136	7	iot	iot	PROPN
ajfti-5286	136	8	devices	device	NOUN
ajfti-5286	136	9	,	,	PUNCT
ajfti-5286	136	10	pointing	point	VERB
ajfti-5286	136	11	out	out	ADP
ajfti-5286	136	12	that	that	SCONJ
ajfti-5286	136	13	blockchain	blockchain	PROPN
ajfti-5286	136	14	can	can	AUX
ajfti-5286	136	15	reinforce	reinforce	VERB
ajfti-5286	136	16	the	the	DET
ajfti-5286	136	17	integrity	integrity	NOUN
ajfti-5286	136	18	of	of	ADP
ajfti-5286	136	19	records	record	NOUN
ajfti-5286	136	20	and	and	CCONJ
ajfti-5286	136	21	protect	protect	VERB
ajfti-5286	136	22	integrated	integrated	ADJ
ajfti-5286	136	23	accounting	accounting	NOUN
ajfti-5286	136	24	infrastructures	infrastructure	NOUN
ajfti-5286	136	25	in	in	ADP
ajfti-5286	136	26	industrial	industrial	ADJ
ajfti-5286	136	27	or	or	CCONJ
ajfti-5286	136	28	remote	remote	ADJ
ajfti-5286	136	29	environments	environment	NOUN
ajfti-5286	136	30	.	.	PUNCT
ajfti-5286	137	1	this	this	DET
ajfti-5286	137	2	finding	finding	NOUN
ajfti-5286	137	3	,	,	PUNCT
ajfti-5286	137	4	although	although	SCONJ
ajfti-5286	137	5	transversal	transversal	NOUN
ajfti-5286	137	6	,	,	PUNCT
ajfti-5286	137	7	reinforces	reinforce	VERB
ajfti-5286	137	8	the	the	DET
ajfti-5286	137	9	idea	idea	NOUN
ajfti-5286	137	10	that	that	SCONJ
ajfti-5286	137	11	the	the	DET
ajfti-5286	137	12	accounting	accounting	NOUN
ajfti-5286	137	13	of	of	ADP
ajfti-5286	137	14	the	the	DET
ajfti-5286	137	15	future	future	NOUN
ajfti-5286	137	16	will	will	AUX
ajfti-5286	137	17	necessarily	necessarily	ADV
ajfti-5286	137	18	be	be	AUX
ajfti-5286	137	19	anchored	anchor	VERB
ajfti-5286	137	20	in	in	ADP
ajfti-5286	137	21	technological	technological	ADJ
ajfti-5286	137	22	layers	layer	NOUN
ajfti-5286	137	23	that	that	PRON
ajfti-5286	137	24	go	go	VERB
ajfti-5286	137	25	beyond	beyond	ADP
ajfti-5286	137	26	traditional	traditional	ADJ
ajfti-5286	137	27	accounting	accounting	NOUN
ajfti-5286	137	28	software	software	NOUN
ajfti-5286	137	29	.	.	PUNCT
ajfti-5286	138	1	triangulation	triangulation	NOUN
ajfti-5286	138	2	reveals	reveal	VERB
ajfti-5286	138	3	,	,	PUNCT
ajfti-5286	138	4	therefore	therefore	ADV
ajfti-5286	138	5	,	,	PUNCT
ajfti-5286	138	6	that	that	SCONJ
ajfti-5286	138	7	the	the	DET
ajfti-5286	138	8	challenges	challenge	NOUN
ajfti-5286	138	9	and	and	CCONJ
ajfti-5286	138	10	opportunities	opportunity	NOUN
ajfti-5286	138	11	brought	bring	VERB
ajfti-5286	138	12	by	by	ADP
ajfti-5286	138	13	emerging	emerge	VERB
ajfti-5286	138	14	technologies	technology	NOUN
ajfti-5286	138	15	not	not	PART
ajfti-5286	138	16	only	only	ADV
ajfti-5286	138	17	impact	impact	VERB
ajfti-5286	138	18	the	the	DET
ajfti-5286	138	19	efficiency	efficiency	NOUN
ajfti-5286	138	20	of	of	ADP
ajfti-5286	138	21	accounting	accounting	NOUN
ajfti-5286	138	22	systems	system	NOUN
ajfti-5286	138	23	,	,	PUNCT
ajfti-5286	138	24	but	but	CCONJ
ajfti-5286	138	25	also	also	ADV
ajfti-5286	138	26	impose	impose	VERB
ajfti-5286	138	27	new	new	ADJ
ajfti-5286	138	28	normative	normative	ADJ
ajfti-5286	138	29	,	,	PUNCT
ajfti-5286	138	30	ethical	ethical	ADJ
ajfti-5286	138	31	,	,	PUNCT
ajfti-5286	138	32	and	and	CCONJ
ajfti-5286	138	33	operational	operational	ADJ
ajfti-5286	138	34	requirements	requirement	NOUN
ajfti-5286	138	35	.	.	PUNCT
ajfti-5286	139	1	the	the	DET
ajfti-5286	139	2	role	role	NOUN
ajfti-5286	139	3	of	of	ADP
ajfti-5286	139	4	the	the	DET
ajfti-5286	139	5	accountant	accountant	NOUN
ajfti-5286	139	6	,	,	PUNCT
ajfti-5286	139	7	in	in	ADP
ajfti-5286	139	8	this	this	DET
ajfti-5286	139	9	scenario	scenario	NOUN
ajfti-5286	139	10	,	,	PUNCT
ajfti-5286	139	11	is	be	AUX
ajfti-5286	139	12	now	now	ADV
ajfti-5286	139	13	resized	resize	VERB
ajfti-5286	139	14	:	:	PUNCT
ajfti-5286	139	15	from	from	ADP
ajfti-5286	139	16	a	a	DET
ajfti-5286	139	17	recorder	recorder	NOUN
ajfti-5286	139	18	to	to	ADP
ajfti-5286	139	19	an	an	DET
ajfti-5286	139	20	architect	architect	NOUN
ajfti-5286	139	21	of	of	ADP
ajfti-5286	139	22	reliable	reliable	ADJ
ajfti-5286	139	23	information	information	NOUN
ajfti-5286	139	24	.	.	PUNCT
ajfti-5286	140	1	limitations	limitation	NOUN
ajfti-5286	140	2	,	,	PUNCT
ajfti-5286	140	3	risks	risk	NOUN
ajfti-5286	140	4	,	,	PUNCT
ajfti-5286	140	5	and	and	CCONJ
ajfti-5286	140	6	barriers	barrier	NOUN
ajfti-5286	140	7	to	to	ADP
ajfti-5286	140	8	technological	technological	ADJ
ajfti-5286	140	9	adoption	adoption	NOUN
ajfti-5286	140	10	in	in	ADP
ajfti-5286	140	11	accounting	account	VERB
ajfti-5286	140	12	despite	despite	SCONJ
ajfti-5286	140	13	the	the	DET
ajfti-5286	140	14	promises	promise	NOUN
ajfti-5286	140	15	of	of	ADP
ajfti-5286	140	16	efficiency	efficiency	NOUN
ajfti-5286	140	17	,	,	PUNCT
ajfti-5286	140	18	traceability	traceability	NOUN
ajfti-5286	140	19	,	,	PUNCT
ajfti-5286	140	20	and	and	CCONJ
ajfti-5286	140	21	innovation	innovation	NOUN
ajfti-5286	140	22	,	,	PUNCT
ajfti-5286	140	23	the	the	DET
ajfti-5286	140	24	adoption	adoption	NOUN
ajfti-5286	140	25	of	of	ADP
ajfti-5286	140	26	emerging	emerge	VERB
ajfti-5286	140	27	technologies	technology	NOUN
ajfti-5286	140	28	in	in	ADP
ajfti-5286	140	29	accounting	accounting	NOUN
ajfti-5286	140	30	encounters	encounter	NOUN
ajfti-5286	140	31	structural	structural	ADJ
ajfti-5286	140	32	,	,	PUNCT
ajfti-5286	140	33	regulatory	regulatory	ADJ
ajfti-5286	140	34	,	,	PUNCT
ajfti-5286	140	35	and	and	CCONJ
ajfti-5286	140	36	operational	operational	ADJ
ajfti-5286	140	37	barriers	barrier	NOUN
ajfti-5286	140	38	that	that	PRON
ajfti-5286	140	39	compromise	compromise	VERB
ajfti-5286	140	40	its	its	PRON
ajfti-5286	140	41	universalization	universalization	NOUN
ajfti-5286	140	42	.	.	PUNCT
ajfti-5286	141	1	bellucci	bellucci	PROPN
ajfti-5286	141	2	et	et	PROPN
ajfti-5286	141	3	al	al	PROPN
ajfti-5286	141	4	.	.	PROPN
ajfti-5286	142	1	(	(	PUNCT
ajfti-5286	142	2	2022	2022	NUM
ajfti-5286	142	3	)	)	PUNCT
ajfti-5286	142	4	had	have	AUX
ajfti-5286	142	5	already	already	ADV
ajfti-5286	142	6	warned	warn	VERB
ajfti-5286	142	7	that	that	SCONJ
ajfti-5286	142	8	the	the	DET
ajfti-5286	142	9	implementation	implementation	NOUN
ajfti-5286	142	10	of	of	ADP
ajfti-5286	142	11	blockchain	blockchain	PROPN
ajfti-5286	142	12	and	and	CCONJ
ajfti-5286	142	13	associated	associate	VERB
ajfti-5286	142	14	technologies	technology	NOUN
ajfti-5286	142	15	requires	require	VERB
ajfti-5286	142	16	,	,	PUNCT
ajfti-5286	142	17	in	in	ADP
ajfti-5286	142	18	addition	addition	NOUN
ajfti-5286	142	19	to	to	ADP
ajfti-5286	142	20	technical	technical	ADJ
ajfti-5286	142	21	training	training	NOUN
ajfti-5286	142	22	,	,	PUNCT
ajfti-5286	142	23	a	a	DET
ajfti-5286	142	24	review	review	NOUN
ajfti-5286	142	25	of	of	ADP
ajfti-5286	142	26	organizational	organizational	ADJ
ajfti-5286	142	27	infrastructures	infrastructure	NOUN
ajfti-5286	142	28	and	and	CCONJ
ajfti-5286	142	29	reporting	reporting	NOUN
ajfti-5286	142	30	standards	standard	NOUN
ajfti-5286	142	31	.	.	PUNCT
ajfti-5286	143	1	this	this	DET
ajfti-5286	143	2	point	point	NOUN
ajfti-5286	143	3	is	be	AUX
ajfti-5286	143	4	reinforced	reinforce	VERB
ajfti-5286	143	5	by	by	ADP
ajfti-5286	143	6	han	han	PROPN
ajfti-5286	143	7	et	et	PROPN
ajfti-5286	143	8	al	al	PROPN
ajfti-5286	143	9	.	.	PROPN
ajfti-5286	144	1	(	(	PUNCT
ajfti-5286	144	2	2023	2023	NUM
ajfti-5286	144	3	)	)	PUNCT
ajfti-5286	144	4	,	,	PUNCT
ajfti-5286	144	5	who	who	PRON
ajfti-5286	144	6	,	,	PUNCT
ajfti-5286	144	7	when	when	SCONJ
ajfti-5286	144	8	dealing	deal	VERB
ajfti-5286	144	9	with	with	ADP
ajfti-5286	144	10	the	the	DET
ajfti-5286	144	11	application	application	NOUN
ajfti-5286	144	12	of	of	ADP
ajfti-5286	144	13	blockchain	blockchain	PROPN
ajfti-5286	144	14	in	in	ADP
ajfti-5286	144	15	auditing	auditing	NOUN
ajfti-5286	144	16	,	,	PUNCT
ajfti-5286	144	17	highlight	highlight	VERB
ajfti-5286	144	18	the	the	DET
ajfti-5286	144	19	resistance	resistance	NOUN
ajfti-5286	144	20	of	of	ADP
ajfti-5286	144	21	stakeholders	stakeholder	NOUN
ajfti-5286	144	22	in	in	ADP
ajfti-5286	144	23	the	the	DET
ajfti-5286	144	24	face	face	NOUN
ajfti-5286	144	25	of	of	ADP
ajfti-5286	144	26	technical	technical	ADJ
ajfti-5286	144	27	complexity	complexity	NOUN
ajfti-5286	144	28	,	,	PUNCT
ajfti-5286	144	29	lack	lack	NOUN
ajfti-5286	144	30	of	of	ADP
ajfti-5286	144	31	regulatory	regulatory	ADJ
ajfti-5286	144	32	clarity	clarity	NOUN
ajfti-5286	144	33	,	,	PUNCT
ajfti-5286	144	34	and	and	CCONJ
ajfti-5286	144	35	shortage	shortage	NOUN
ajfti-5286	144	36	of	of	ADP
ajfti-5286	144	37	skilled	skilled	ADJ
ajfti-5286	144	38	labor	labor	NOUN
ajfti-5286	144	39	.	.	PUNCT
ajfti-5286	145	1	johri	johri	PROPN
ajfti-5286	145	2	and	and	CCONJ
ajfti-5286	145	3	singh	singh	PROPN
ajfti-5286	145	4	(	(	PUNCT
ajfti-5286	145	5	2023	2023	NUM
ajfti-5286	145	6	)	)	PUNCT
ajfti-5286	145	7	,	,	PUNCT
ajfti-5286	145	8	when	when	SCONJ
ajfti-5286	145	9	systematizing	systematize	VERB
ajfti-5286	145	10	auditing	auditing	NOUN
ajfti-5286	145	11	practices	practice	NOUN
ajfti-5286	145	12	in	in	ADP
ajfti-5286	145	13	decentralized	decentralized	ADJ
ajfti-5286	145	14	environments	environment	NOUN
ajfti-5286	145	15	,	,	PUNCT
ajfti-5286	145	16	observe	observe	VERB
ajfti-5286	145	17	that	that	SCONJ
ajfti-5286	145	18	,	,	PUNCT
ajfti-5286	145	19	although	although	SCONJ
ajfti-5286	145	20	there	there	PRON
ajfti-5286	145	21	are	be	VERB
ajfti-5286	145	22	gains	gain	NOUN
ajfti-5286	145	23	with	with	ADP
ajfti-5286	145	24	continuous	continuous	ADJ
ajfti-5286	145	25	auditing	auditing	NOUN
ajfti-5286	145	26	and	and	CCONJ
ajfti-5286	145	27	automation	automation	NOUN
ajfti-5286	145	28	,	,	PUNCT
ajfti-5286	145	29	the	the	DET
ajfti-5286	145	30	absence	absence	NOUN
ajfti-5286	145	31	of	of	ADP
ajfti-5286	145	32	data	datum	NOUN
ajfti-5286	145	33	standardization	standardization	NOUN
ajfti-5286	145	34	and	and	CCONJ
ajfti-5286	145	35	the	the	DET
ajfti-5286	145	36	difficulty	difficulty	NOUN
ajfti-5286	145	37	of	of	ADP
ajfti-5286	145	38	integration	integration	NOUN
ajfti-5286	145	39	between	between	ADP
ajfti-5286	145	40	platforms	platform	NOUN
ajfti-5286	145	41	limit	limit	VERB
ajfti-5286	145	42	its	its	PRON
ajfti-5286	145	43	effectiveness	effectiveness	NOUN
ajfti-5286	145	44	.	.	PUNCT
ajfti-5286	146	1	this	this	DET
ajfti-5286	146	2	finding	find	VERB
ajfti-5286	146	3	converges	converge	VERB
ajfti-5286	146	4	with	with	ADP
ajfti-5286	146	5	the	the	DET
ajfti-5286	146	6	warning	warning	NOUN
ajfti-5286	146	7	of	of	ADP
ajfti-5286	146	8	agrifoglio	agrifoglio	PROPN
ajfti-5286	146	9	and	and	CCONJ
ajfti-5286	146	10	gennaro	gennaro	PROPN
ajfti-5286	146	11	(	(	PUNCT
ajfti-5286	146	12	2022	2022	NUM
ajfti-5286	146	13	)	)	PUNCT
ajfti-5286	146	14	,	,	PUNCT
ajfti-5286	146	15	who	who	PRON
ajfti-5286	146	16	highlight	highlight	VERB
ajfti-5286	146	17	that	that	DET
ajfti-5286	146	18	technological	technological	ADJ
ajfti-5286	146	19	advancement	advancement	NOUN
ajfti-5286	146	20	must	must	AUX
ajfti-5286	146	21	be	be	AUX
ajfti-5286	146	22	accompanied	accompany	VERB
ajfti-5286	146	23	by	by	ADP
ajfti-5286	146	24	a	a	DET
ajfti-5286	146	25	cultural	cultural	ADJ
ajfti-5286	146	26	and	and	CCONJ
ajfti-5286	146	27	institutional	institutional	ADJ
ajfti-5286	146	28	transformation	transformation	NOUN
ajfti-5286	146	29	in	in	ADP
ajfti-5286	146	30	accounting	accounting	NOUN
ajfti-5286	146	31	firms	firm	NOUN
ajfti-5286	146	32	,	,	PUNCT
ajfti-5286	146	33	so	so	SCONJ
ajfti-5286	146	34	that	that	SCONJ
ajfti-5286	146	35	systems	system	NOUN
ajfti-5286	146	36	do	do	AUX
ajfti-5286	146	37	not	not	PART
ajfti-5286	146	38	become	become	VERB
ajfti-5286	146	39	isolated	isolated	ADJ
ajfti-5286	146	40	technological	technological	ADJ
ajfti-5286	146	41	enclaves	enclave	NOUN
ajfti-5286	146	42	.	.	PUNCT
ajfti-5286	147	1	the	the	DET
ajfti-5286	147	2	legal	legal	ADJ
ajfti-5286	147	3	aspect	aspect	NOUN
ajfti-5286	147	4	gains	gain	VERB
ajfti-5286	147	5	centrality	centrality	NOUN
ajfti-5286	147	6	with	with	ADP
ajfti-5286	147	7	han	han	PROPN
ajfti-5286	147	8	and	and	CCONJ
ajfti-5286	147	9	park	park	NOUN
ajfti-5286	147	10	(	(	PUNCT
ajfti-5286	147	11	2023	2023	NUM
ajfti-5286	147	12	)	)	PUNCT
ajfti-5286	147	13	,	,	PUNCT
ajfti-5286	147	14	when	when	SCONJ
ajfti-5286	147	15	they	they	PRON
ajfti-5286	147	16	explore	explore	VERB
ajfti-5286	147	17	the	the	DET
ajfti-5286	147	18	conflict	conflict	NOUN
ajfti-5286	147	19	between	between	ADP
ajfti-5286	147	20	the	the	DET
ajfti-5286	147	21	principles	principle	NOUN
ajfti-5286	147	22	of	of	ADP
ajfti-5286	147	23	blockchain	blockchain	PROPN
ajfti-5286	147	24	’s	’s	PART
ajfti-5286	147	25	immutability	immutability	NOUN
ajfti-5286	147	26	and	and	CCONJ
ajfti-5286	147	27	the	the	DET
ajfti-5286	147	28	guidelines	guideline	NOUN
ajfti-5286	147	29	of	of	ADP
ajfti-5286	147	30	the	the	DET
ajfti-5286	147	31	general	general	ADJ
ajfti-5286	147	32	data	data	PROPN
ajfti-5286	147	33	protection	protection	NOUN
ajfti-5286	147	34	regulation	regulation	NOUN
ajfti-5286	147	35	(	(	PUNCT
ajfti-5286	147	36	gdpr	gdpr	NOUN
ajfti-5286	147	37	)	)	PUNCT
ajfti-5286	147	38	.	.	PUNCT
ajfti-5286	148	1	the	the	DET
ajfti-5286	148	2	impossibility	impossibility	NOUN
ajfti-5286	148	3	of	of	ADP
ajfti-5286	148	4	erasing	erase	VERB
ajfti-5286	148	5	records	record	NOUN
ajfti-5286	148	6	collides	collide	VERB
ajfti-5286	148	7	head	head	NOUN
ajfti-5286	148	8	-	-	PUNCT
ajfti-5286	148	9	on	on	ADP
ajfti-5286	148	10	with	with	ADP
ajfti-5286	148	11	the	the	DET
ajfti-5286	148	12	right	right	NOUN
ajfti-5286	148	13	to	to	PART
ajfti-5286	148	14	be	be	AUX
ajfti-5286	148	15	forgotten	forget	VERB
ajfti-5286	148	16	and	and	CCONJ
ajfti-5286	148	17	rectified	rectify	VERB
ajfti-5286	148	18	,	,	PUNCT
ajfti-5286	148	19	requiring	require	VERB
ajfti-5286	148	20	sophisticated	sophisticated	ADJ
ajfti-5286	148	21	technical	technical	ADJ
ajfti-5286	148	22	solutions	solution	NOUN
ajfti-5286	148	23	such	such	ADJ
ajfti-5286	148	24	as	as	ADP
ajfti-5286	148	25	permissioned	permissione	VERB
ajfti-5286	148	26	blockchains	blockchain	NOUN
ajfti-5286	148	27	,	,	PUNCT
ajfti-5286	148	28	data	datum	NOUN
ajfti-5286	148	29	anonymization	anonymization	NOUN
ajfti-5286	148	30	,	,	PUNCT
ajfti-5286	148	31	and	and	CCONJ
ajfti-5286	148	32	the	the	DET
ajfti-5286	148	33	use	use	NOUN
ajfti-5286	148	34	of	of	ADP
ajfti-5286	148	35	cryptographic	cryptographic	ADJ
ajfti-5286	148	36	layers	layer	NOUN
ajfti-5286	148	37	.	.	PUNCT
ajfti-5286	149	1	this	this	DET
ajfti-5286	149	2	tension	tension	NOUN
ajfti-5286	149	3	refers	refer	VERB
ajfti-5286	149	4	to	to	ADP
ajfti-5286	149	5	the	the	DET
ajfti-5286	149	6	reflection	reflection	NOUN
ajfti-5286	149	7	of	of	ADP
ajfti-5286	149	8	iudícibus	iudícibus	PROPN
ajfti-5286	149	9	et	et	PROPN
ajfti-5286	149	10	al	al	PROPN
ajfti-5286	149	11	.	.	PROPN
ajfti-5286	150	1	(	(	PUNCT
ajfti-5286	150	2	2018	2018	NUM
ajfti-5286	150	3	)	)	PUNCT
ajfti-5286	150	4	on	on	ADP
ajfti-5286	150	5	the	the	DET
ajfti-5286	150	6	role	role	NOUN
ajfti-5286	150	7	of	of	ADP
ajfti-5286	150	8	accounting	accounting	NOUN
ajfti-5286	150	9	as	as	ADP
ajfti-5286	150	10	an	an	DET
ajfti-5286	150	11	open	open	ADJ
ajfti-5286	150	12	system	system	NOUN
ajfti-5286	150	13	,	,	PUNCT
ajfti-5286	150	14	which	which	PRON
ajfti-5286	150	15	must	must	AUX
ajfti-5286	150	16	adapt	adapt	VERB
ajfti-5286	150	17	to	to	ADP
ajfti-5286	150	18	legal	legal	ADJ
ajfti-5286	150	19	and	and	CCONJ
ajfti-5286	150	20	social	social	ADJ
ajfti-5286	150	21	demands	demand	NOUN
ajfti-5286	150	22	.	.	PUNCT
ajfti-5286	151	1	furthermore	furthermore	ADV
ajfti-5286	151	2	,	,	PUNCT
ajfti-5286	151	3	asif	asif	NOUN
ajfti-5286	151	4	et	et	PROPN
ajfti-5286	151	5	al	al	PROPN
ajfti-5286	151	6	.	.	PROPN
ajfti-5286	152	1	(	(	PUNCT
ajfti-5286	152	2	2023	2023	NUM
ajfti-5286	152	3	)	)	PUNCT
ajfti-5286	152	4	warn	warn	VERB
ajfti-5286	152	5	that	that	SCONJ
ajfti-5286	152	6	blockchainbased	blockchainbase	VERB
ajfti-5286	152	7	decentralized	decentralize	VERB
ajfti-5286	152	8	frameworks	framework	NOUN
ajfti-5286	152	9	face	face	VERB
ajfti-5286	152	10	challenges	challenge	NOUN
ajfti-5286	152	11	in	in	ADP
ajfti-5286	152	12	latency	latency	NOUN
ajfti-5286	152	13	,	,	PUNCT
ajfti-5286	152	14	computational	computational	ADJ
ajfti-5286	152	15	cost	cost	NOUN
ajfti-5286	152	16	,	,	PUNCT
ajfti-5286	152	17	and	and	CCONJ
ajfti-5286	152	18	regulatory	regulatory	ADJ
ajfti-5286	152	19	inconsistencies	inconsistency	NOUN
ajfti-5286	152	20	.	.	PUNCT
ajfti-5286	153	1	such	such	ADJ
ajfti-5286	153	2	obstacles	obstacle	NOUN
ajfti-5286	153	3	limit	limit	VERB
ajfti-5286	153	4	the	the	DET
ajfti-5286	153	5	scalability	scalability	NOUN
ajfti-5286	153	6	and	and	CCONJ
ajfti-5286	153	7	practical	practical	ADJ
ajfti-5286	153	8	applicability	applicability	NOUN
ajfti-5286	153	9	of	of	ADP
ajfti-5286	153	10	these	these	DET
ajfti-5286	153	11	models	model	NOUN
ajfti-5286	153	12	,	,	PUNCT
ajfti-5286	153	13	especially	especially	ADV
ajfti-5286	153	14	in	in	ADP
ajfti-5286	153	15	companies	company	NOUN
ajfti-5286	153	16	with	with	ADP
ajfti-5286	153	17	less	less	ADV
ajfti-5286	153	18	robust	robust	ADJ
ajfti-5286	153	19	structures	structure	NOUN
ajfti-5286	153	20	or	or	CCONJ
ajfti-5286	153	21	located	locate	VERB
ajfti-5286	153	22	in	in	ADP
ajfti-5286	153	23	strict	strict	ADJ
ajfti-5286	153	24	regulatory	regulatory	ADJ
ajfti-5286	153	25	contexts	contexts	NOUN
ajfti-5286	153	26	.	.	PUNCT
ajfti-5286	154	1	in	in	ADP
ajfti-5286	154	2	a	a	DET
ajfti-5286	154	3	complementary	complementary	ADJ
ajfti-5286	154	4	sense	sense	NOUN
ajfti-5286	154	5	,	,	PUNCT
ajfti-5286	154	6	bakhshi	bakhshi	PROPN
ajfti-5286	154	7	et	et	PROPN
ajfti-5286	154	8	al	al	PROPN
ajfti-5286	154	9	.	.	PROPN
ajfti-5286	155	1	(	(	PUNCT
ajfti-5286	155	2	2023	2023	NUM
ajfti-5286	155	3	)	)	PUNCT
ajfti-5286	155	4	address	address	NOUN
ajfti-5286	155	5	firmware	firmware	NOUN
ajfti-5286	155	6	vulnerabilities	vulnerability	NOUN
ajfti-5286	155	7	in	in	ADP
ajfti-5286	155	8	iot	iot	ADJ
ajfti-5286	155	9	devices	device	NOUN
ajfti-5286	155	10	,	,	PUNCT
ajfti-5286	155	11	showing	show	VERB
ajfti-5286	155	12	that	that	SCONJ
ajfti-5286	155	13	,	,	PUNCT
ajfti-5286	155	14	even	even	ADV
ajfti-5286	155	15	with	with	ADP
ajfti-5286	155	16	the	the	DET
ajfti-5286	155	17	use	use	NOUN
ajfti-5286	155	18	of	of	ADP
ajfti-5286	155	19	blockchain	blockchain	NOUN
ajfti-5286	155	20	,	,	PUNCT
ajfti-5286	155	21	security	security	NOUN
ajfti-5286	155	22	flaws	flaw	NOUN
ajfti-5286	155	23	persist	persist	VERB
ajfti-5286	155	24	,	,	PUNCT
ajfti-5286	155	25	requiring	require	VERB
ajfti-5286	155	26	integrated	integrated	ADJ
ajfti-5286	155	27	solutions	solution	NOUN
ajfti-5286	155	28	and	and	CCONJ
ajfti-5286	155	29	continuous	continuous	ADJ
ajfti-5286	155	30	technological	technological	ADJ
ajfti-5286	155	31	updating	updating	NOUN
ajfti-5286	155	32	.	.	PUNCT
ajfti-5286	156	1	conclusion	conclusion	NOUN
ajfti-5286	156	2	this	this	DET
ajfti-5286	156	3	study	study	NOUN
ajfti-5286	156	4	investigated	investigate	VERB
ajfti-5286	156	5	,	,	PUNCT
ajfti-5286	156	6	through	through	ADP
ajfti-5286	156	7	a	a	DET
ajfti-5286	156	8	systematic	systematic	ADJ
ajfti-5286	156	9	literature	literature	NOUN
ajfti-5286	156	10	review	review	NOUN
ajfti-5286	156	11	,	,	PUNCT
ajfti-5286	156	12	how	how	SCONJ
ajfti-5286	156	13	emerging	emerge	VERB
ajfti-5286	156	14	technologies	technology	NOUN
ajfti-5286	156	15	—	—	PUNCT
ajfti-5286	156	16	especially	especially	ADV
ajfti-5286	156	17	blockchain	blockchain	PROPN
ajfti-5286	156	18	—	—	PUNCT
ajfti-5286	156	19	have	have	AUX
ajfti-5286	156	20	been	be	AUX
ajfti-5286	156	21	addressed	address	VERB
ajfti-5286	156	22	in	in	ADP
ajfti-5286	156	23	the	the	DET
ajfti-5286	156	24	field	field	NOUN
ajfti-5286	156	25	of	of	ADP
ajfti-5286	156	26	accounting	accounting	NOUN
ajfti-5286	156	27	.	.	PUNCT
ajfti-5286	157	1	a	a	DET
ajfti-5286	157	2	total	total	NOUN
ajfti-5286	157	3	of	of	ADP
ajfti-5286	157	4	55	55	NUM
ajfti-5286	157	5	articles	article	NOUN
ajfti-5286	157	6	from	from	ADP
ajfti-5286	157	7	the	the	DET
ajfti-5286	157	8	web	web	NOUN
ajfti-5286	157	9	of	of	ADP
ajfti-5286	157	10	science	science	NOUN
ajfti-5286	157	11	database	database	NOUN
ajfti-5286	157	12	were	be	AUX
ajfti-5286	157	13	analyzed	analyze	VERB
ajfti-5286	157	14	and	and	CCONJ
ajfti-5286	157	15	categorized	categorize	VERB
ajfti-5286	157	16	into	into	ADP
ajfti-5286	157	17	three	three	NUM
ajfti-5286	157	18	thematic	thematic	ADJ
ajfti-5286	157	19	axes	axis	NOUN
ajfti-5286	157	20	:	:	PUNCT
ajfti-5286	157	21	(	(	PUNCT
ajfti-5286	157	22	i	i	NOUN
ajfti-5286	157	23	)	)	PUNCT
ajfti-5286	157	24	quality	quality	NOUN
ajfti-5286	157	25	of	of	ADP
ajfti-5286	157	26	accounting	accounting	NOUN
ajfti-5286	157	27	information	information	NOUN
ajfti-5286	157	28	and	and	CCONJ
ajfti-5286	157	29	organizational	organizational	ADJ
ajfti-5286	157	30	performance	performance	NOUN
ajfti-5286	157	31	,	,	PUNCT
ajfti-5286	157	32	(	(	PUNCT
ajfti-5286	157	33	ii	ii	NOUN
ajfti-5286	157	34	)	)	PUNCT
ajfti-5286	157	35	transformation	transformation	NOUN
ajfti-5286	157	36	of	of	ADP
ajfti-5286	157	37	accounting	accounting	NOUN
ajfti-5286	157	38	and	and	CCONJ
ajfti-5286	157	39	auditing	auditing	NOUN
ajfti-5286	157	40	practices	practice	NOUN
ajfti-5286	157	41	,	,	PUNCT
ajfti-5286	157	42	and(iii	and(iii	NOUN
ajfti-5286	157	43	)	)	PUNCT
ajfti-5286	157	44	risks	risk	NOUN
ajfti-5286	157	45	and	and	CCONJ
ajfti-5286	157	46	barriers	barrier	NOUN
ajfti-5286	157	47	to	to	ADP
ajfti-5286	157	48	technological	technological	ADJ
ajfti-5286	157	49	adoption	adoption	NOUN
ajfti-5286	157	50	.	.	PUNCT
ajfti-5286	158	1	the	the	DET
ajfti-5286	158	2	first	first	ADJ
ajfti-5286	158	3	category	category	NOUN
ajfti-5286	158	4	highlighted	highlight	VERB
ajfti-5286	158	5	that	that	SCONJ
ajfti-5286	158	6	blockchain	blockchain	PROPN
ajfti-5286	158	7	enhances	enhance	VERB
ajfti-5286	158	8	the	the	DET
ajfti-5286	158	9	quality	quality	NOUN
ajfti-5286	158	10	of	of	ADP
ajfti-5286	158	11	accounting	accounting	NOUN
ajfti-5286	158	12	information	information	NOUN
ajfti-5286	158	13	by	by	ADP
ajfti-5286	158	14	ensuring	ensure	VERB
ajfti-5286	158	15	traceability	traceability	NOUN
ajfti-5286	158	16	,	,	PUNCT
ajfti-5286	158	17	immutability	immutability	NOUN
ajfti-5286	158	18	,	,	PUNCT
ajfti-5286	158	19	and	and	CCONJ
ajfti-5286	158	20	transparency	transparency	NOUN
ajfti-5286	158	21	,	,	PUNCT
ajfti-5286	158	22	thereby	thereby	ADV
ajfti-5286	158	23	increasing	increase	VERB
ajfti-5286	158	24	stakeholder	stakeholder	NOUN
ajfti-5286	158	25	confidence	confidence	NOUN
ajfti-5286	158	26	and	and	CCONJ
ajfti-5286	158	27	supporting	support	VERB
ajfti-5286	158	28	decision	decision	NOUN
ajfti-5286	158	29	-	-	PUNCT
ajfti-5286	158	30	making	making	NOUN
ajfti-5286	158	31	in	in	ADP
ajfti-5286	158	32	complex	complex	ADJ
ajfti-5286	158	33	economic	economic	ADJ
ajfti-5286	158	34	contexts	contexts	NOUN
ajfti-5286	158	35	.	.	PUNCT
ajfti-5286	159	1	the	the	DET
ajfti-5286	159	2	second	second	ADJ
ajfti-5286	159	3	category	category	NOUN
ajfti-5286	159	4	showed	show	VERB
ajfti-5286	159	5	that	that	SCONJ
ajfti-5286	159	6	disruptive	disruptive	ADJ
ajfti-5286	159	7	technologies	technology	NOUN
ajfti-5286	159	8	are	be	AUX
ajfti-5286	159	9	reshaping	reshape	VERB
ajfti-5286	159	10	traditional	traditional	ADJ
ajfti-5286	159	11	accounting	accounting	NOUN
ajfti-5286	159	12	practices	practice	NOUN
ajfti-5286	159	13	,	,	PUNCT
ajfti-5286	159	14	promoting	promote	VERB
ajfti-5286	159	15	models	model	NOUN
ajfti-5286	159	16	like	like	ADP
ajfti-5286	159	17	triple	triple	ADJ
ajfti-5286	159	18	-	-	PUNCT
ajfti-5286	159	19	entry	entry	NOUN
ajfti-5286	159	20	accounting	accounting	NOUN
ajfti-5286	159	21	,	,	PUNCT
ajfti-5286	159	22	continuous	continuous	ADJ
ajfti-5286	159	23	auditing	auditing	NOUN
ajfti-5286	159	24	,	,	PUNCT
ajfti-5286	159	25	and	and	CCONJ
ajfti-5286	159	26	decentralized	decentralize	VERB
ajfti-5286	159	27	governance	governance	NOUN
ajfti-5286	159	28	mechanisms	mechanism	NOUN
ajfti-5286	159	29	.	.	PUNCT
ajfti-5286	160	1	these	these	DET
ajfti-5286	160	2	changes	change	NOUN
ajfti-5286	160	3	reposition	reposition	VERB
ajfti-5286	160	4	the	the	DET
ajfti-5286	160	5	accountant	accountant	NOUN
ajfti-5286	160	6	’s	’s	PART
ajfti-5286	160	7	role	role	NOUN
ajfti-5286	160	8	toward	toward	ADP
ajfti-5286	160	9	system	system	NOUN
ajfti-5286	160	10	design	design	NOUN
ajfti-5286	160	11	and	and	CCONJ
ajfti-5286	160	12	strategic	strategic	ADJ
ajfti-5286	160	13	governance	governance	NOUN
ajfti-5286	160	14	,	,	PUNCT
ajfti-5286	160	15	demanding	demand	VERB
ajfti-5286	160	16	new	new	ADJ
ajfti-5286	160	17	digital	digital	ADJ
ajfti-5286	160	18	competencies	competency	NOUN
ajfti-5286	160	19	,	,	PUNCT
ajfti-5286	160	20	interdisciplinary	interdisciplinary	ADJ
ajfti-5286	160	21	knowledge	knowledge	NOUN
ajfti-5286	160	22	,	,	PUNCT
ajfti-5286	160	23	and	and	CCONJ
ajfti-5286	160	24	curricular	curricular	ADJ
ajfti-5286	160	25	adjustments	adjustment	NOUN
ajfti-5286	160	26	in	in	ADP
ajfti-5286	160	27	accounting	accounting	NOUN
ajfti-5286	160	28	education	education	NOUN
ajfti-5286	160	29	.	.	PUNCT
ajfti-5286	161	1	the	the	DET
ajfti-5286	161	2	third	third	ADJ
ajfti-5286	161	3	category	category	NOUN
ajfti-5286	161	4	revealed	reveal	VERB
ajfti-5286	161	5	persistent	persistent	ADJ
ajfti-5286	161	6	challenges	challenge	NOUN
ajfti-5286	161	7	,	,	PUNCT
ajfti-5286	161	8	such	such	ADJ
ajfti-5286	161	9	as	as	ADP
ajfti-5286	161	10	high	high	ADJ
ajfti-5286	161	11	implementation	implementation	NOUN
ajfti-5286	161	12	costs	cost	NOUN
ajfti-5286	161	13	,	,	PUNCT
ajfti-5286	161	14	regulatory	regulatory	ADJ
ajfti-5286	161	15	gaps	gap	NOUN
ajfti-5286	161	16	,	,	PUNCT
ajfti-5286	161	17	and	and	CCONJ
ajfti-5286	161	18	organizational	organizational	ADJ
ajfti-5286	161	19	resistance	resistance	NOUN
ajfti-5286	161	20	to	to	PART
ajfti-5286	161	21	change	change	VERB
ajfti-5286	161	22	.	.	PUNCT
ajfti-5286	162	1	despite	despite	SCONJ
ajfti-5286	162	2	these	these	DET
ajfti-5286	162	3	barriers	barrier	NOUN
ajfti-5286	162	4	,	,	PUNCT
ajfti-5286	162	5	the	the	DET
ajfti-5286	162	6	literature	literature	NOUN
ajfti-5286	162	7	points	point	VERB
ajfti-5286	162	8	to	to	ADP
ajfti-5286	162	9	blockchain	blockchain	PROPN
ajfti-5286	162	10	’s	’s	PROPN
ajfti-5286	162	11	pa	pa	PROPN
ajfti-5286	162	12	ge	ge	PROPN
ajfti-5286	162	13	11	11	NUM
ajfti-5286	162	14	4	4	NUM
ajfti-5286	162	15	https://journals.e-palli.com/home/index.php/ajfti	https://journals.e-palli.com/home/index.php/ajfti	NOUN
ajfti-5286	162	16	am	be	AUX
ajfti-5286	162	17	.	.	PUNCT
ajfti-5286	163	1	j.	j.	PROPN
ajfti-5286	163	2	financ	financ	PROPN
ajfti-5286	163	3	.	.	PUNCT
ajfti-5286	164	1	technol	technol	PROPN
ajfti-5286	164	2	.	.	PUNCT
ajfti-5286	164	3	innov	innov	PROPN
ajfti-5286	164	4	.	.	PUNCT
ajfti-5286	165	1	3(1	3(1	NUM
ajfti-5286	165	2	)	)	PUNCT
ajfti-5286	165	3	109	109	NUM
ajfti-5286	165	4	-	-	SYM
ajfti-5286	165	5	114	114	NUM
ajfti-5286	165	6	,	,	PUNCT
ajfti-5286	165	7	2025	2025	NUM
ajfti-5286	165	8	growing	grow	VERB
ajfti-5286	165	9	relevance	relevance	NOUN
ajfti-5286	165	10	as	as	ADP
ajfti-5286	165	11	a	a	DET
ajfti-5286	165	12	key	key	ADJ
ajfti-5286	165	13	enabler	enabler	NOUN
ajfti-5286	165	14	of	of	ADP
ajfti-5286	165	15	trust	trust	NOUN
ajfti-5286	165	16	,	,	PUNCT
ajfti-5286	165	17	transparency	transparency	NOUN
ajfti-5286	165	18	,	,	PUNCT
ajfti-5286	165	19	and	and	CCONJ
ajfti-5286	165	20	innovation	innovation	NOUN
ajfti-5286	165	21	in	in	ADP
ajfti-5286	165	22	contemporary	contemporary	ADJ
ajfti-5286	165	23	accounting	accounting	NOUN
ajfti-5286	165	24	.	.	PUNCT
ajfti-5286	166	1	its	its	PRON
ajfti-5286	166	2	integration	integration	NOUN
ajfti-5286	166	3	represents	represent	VERB
ajfti-5286	166	4	a	a	DET
ajfti-5286	166	5	significant	significant	ADJ
ajfti-5286	166	6	paradigm	paradigm	NOUN
ajfti-5286	166	7	shift	shift	NOUN
ajfti-5286	166	8	in	in	ADP
ajfti-5286	166	9	how	how	SCONJ
ajfti-5286	166	10	accounting	accounting	NOUN
ajfti-5286	166	11	information	information	NOUN
ajfti-5286	166	12	is	be	AUX
ajfti-5286	166	13	produced	produce	VERB
ajfti-5286	166	14	,	,	PUNCT
ajfti-5286	166	15	validated	validate	VERB
ajfti-5286	166	16	,	,	PUNCT
ajfti-5286	166	17	disseminated	disseminate	VERB
ajfti-5286	166	18	,	,	PUNCT
ajfti-5286	166	19	and	and	CCONJ
ajfti-5286	166	20	ultimately	ultimately	ADV
ajfti-5286	166	21	used	use	VERB
ajfti-5286	166	22	for	for	ADP
ajfti-5286	166	23	corporate	corporate	ADJ
ajfti-5286	166	24	governance	governance	NOUN
ajfti-5286	166	25	and	and	CCONJ
ajfti-5286	166	26	regulatory	regulatory	ADJ
ajfti-5286	166	27	compliance	compliance	NOUN
ajfti-5286	166	28	.	.	PUNCT
ajfti-5286	167	1	references	reference	NOUN
ajfti-5286	167	2	agrifoglio	agrifoglio	PROPN
ajfti-5286	167	3	,	,	PUNCT
ajfti-5286	167	4	r.	r.	PROPN
ajfti-5286	167	5	,	,	PUNCT
ajfti-5286	167	6	&	&	CCONJ
ajfti-5286	167	7	de	de	PROPN
ajfti-5286	167	8	gennaro	gennaro	PROPN
ajfti-5286	167	9	,	,	PUNCT
ajfti-5286	167	10	d.	d.	PROPN
ajfti-5286	167	11	(	(	PUNCT
ajfti-5286	167	12	2022	2022	NUM
ajfti-5286	167	13	)	)	PUNCT
ajfti-5286	167	14	.	.	PUNCT
ajfti-5286	168	1	new	new	ADJ
ajfti-5286	168	2	ways	way	NOUN
ajfti-5286	168	3	of	of	ADP
ajfti-5286	168	4	working	work	VERB
ajfti-5286	168	5	through	through	ADP
ajfti-5286	168	6	emerging	emerge	VERB
ajfti-5286	168	7	technologies	technology	NOUN
ajfti-5286	168	8	:	:	PUNCT
ajfti-5286	168	9	a	a	DET
ajfti-5286	168	10	metasynthesis	metasynthesis	NOUN
ajfti-5286	168	11	of	of	ADP
ajfti-5286	168	12	the	the	DET
ajfti-5286	168	13	adoption	adoption	NOUN
ajfti-5286	168	14	of	of	ADP
ajfti-5286	168	15	blockchain	blockchain	PROPN
ajfti-5286	168	16	in	in	ADP
ajfti-5286	168	17	the	the	DET
ajfti-5286	168	18	accountancy	accountancy	NOUN
ajfti-5286	168	19	domain	domain	NOUN
ajfti-5286	168	20	.	.	PUNCT
ajfti-5286	169	1	journal	journal	NOUN
ajfti-5286	169	2	of	of	ADP
ajfti-5286	169	3	theoretical	theoretical	ADJ
ajfti-5286	169	4	and	and	CCONJ
ajfti-5286	169	5	applied	apply	VERB
ajfti-5286	169	6	electronic	electronic	ADJ
ajfti-5286	169	7	commerce	commerce	NOUN
ajfti-5286	169	8	research	research	NOUN
ajfti-5286	169	9	,	,	PUNCT
ajfti-5286	169	10	17(2	17(2	NUM
ajfti-5286	169	11	)	)	PUNCT
ajfti-5286	169	12	,	,	PUNCT
ajfti-5286	169	13	836	836	NUM
ajfti-5286	169	14	-	-	SYM
ajfti-5286	169	15	850	850	NUM
ajfti-5286	169	16	.	.	PUNCT
ajfti-5286	170	1	https://	https://	PROPN
ajfti-5286	170	2	doi.org/10.3390/jtaer17020043	doi.org/10.3390/jtaer17020043	PROPN
ajfti-5286	170	3	ait	ait	PROPN
ajfti-5286	170	4	bahabbaz	bahabbaz	PROPN
ajfti-5286	170	5	,	,	PUNCT
ajfti-5286	170	6	m.	m.	NOUN
ajfti-5286	170	7	,	,	PUNCT
ajfti-5286	170	8	&	&	CCONJ
ajfti-5286	170	9	karim	karim	PROPN
ajfti-5286	170	10	,	,	PUNCT
ajfti-5286	170	11	k.	k.	PROPN
ajfti-5286	170	12	(	(	PUNCT
ajfti-5286	170	13	2023	2023	NUM
ajfti-5286	170	14	)	)	PUNCT
ajfti-5286	170	15	.	.	PUNCT
ajfti-5286	171	1	qualitative	qualitative	ADJ
ajfti-5286	171	2	characteristics	characteristic	NOUN
ajfti-5286	171	3	of	of	ADP
ajfti-5286	171	4	accounting	accounting	NOUN
ajfti-5286	171	5	information	information	NOUN
ajfti-5286	171	6	(	(	PUNCT
ajfti-5286	171	7	declared	declare	VERB
ajfti-5286	171	8	with	with	ADP
ajfti-5286	171	9	ifrs	ifrs	NOUN
ajfti-5286	171	10	standards	standard	NOUN
ajfti-5286	171	11	)	)	PUNCT
ajfti-5286	171	12	and	and	CCONJ
ajfti-5286	171	13	financial	financial	ADJ
ajfti-5286	171	14	performance	performance	NOUN
ajfti-5286	171	15	:	:	PUNCT
ajfti-5286	171	16	statistical	statistical	ADJ
ajfti-5286	171	17	study	study	NOUN
ajfti-5286	171	18	and	and	CCONJ
ajfti-5286	171	19	correlation	correlation	NOUN
ajfti-5286	171	20	test	test	NOUN
ajfti-5286	171	21	.	.	PUNCT
ajfti-5286	172	1	american	american	ADJ
ajfti-5286	172	2	journal	journal	PROPN
ajfti-5286	172	3	of	of	ADP
ajfti-5286	172	4	economics	economic	NOUN
ajfti-5286	172	5	and	and	CCONJ
ajfti-5286	172	6	business	business	NOUN
ajfti-5286	172	7	innovation	innovation	NOUN
ajfti-5286	172	8	,	,	PUNCT
ajfti-5286	172	9	2(2	2(2	NUM
ajfti-5286	172	10	)	)	PUNCT
ajfti-5286	172	11	,	,	PUNCT
ajfti-5286	172	12	93–100	93–100	X
ajfti-5286	172	13	.	.	PUNCT
ajfti-5286	173	1	https://doi.org/10.54536/ajebi.v2i2.1020	https://doi.org/10.54536/ajebi.v2i2.1020	NOUN
ajfti-5286	173	2	ait	ait	PROPN
ajfti-5286	173	3	bahabbaz	bahabbaz	NOUN
ajfti-5286	173	4	,	,	PUNCT
ajfti-5286	173	5	s.	s.	PROPN
ajfti-5286	173	6	,	,	PUNCT
ajfti-5286	173	7	&	&	CCONJ
ajfti-5286	173	8	karim	karim	PROPN
ajfti-5286	173	9	,	,	PUNCT
ajfti-5286	173	10	i.	i.	PROPN
ajfti-5286	173	11	(	(	PUNCT
ajfti-5286	173	12	2023	2023	NUM
ajfti-5286	173	13	)	)	PUNCT
ajfti-5286	173	14	.	.	PUNCT
ajfti-5286	174	1	the	the	DET
ajfti-5286	174	2	role	role	NOUN
ajfti-5286	174	3	of	of	ADP
ajfti-5286	174	4	financial	financial	ADJ
ajfti-5286	174	5	reporting	reporting	NOUN
ajfti-5286	174	6	quality	quality	NOUN
ajfti-5286	174	7	in	in	ADP
ajfti-5286	174	8	promoting	promote	VERB
ajfti-5286	174	9	sustainable	sustainable	ADJ
ajfti-5286	174	10	corporate	corporate	ADJ
ajfti-5286	174	11	growth	growth	NOUN
ajfti-5286	174	12	under	under	ADP
ajfti-5286	174	13	ifrs	ifrs	NOUN
ajfti-5286	174	14	adoption	adoption	NOUN
ajfti-5286	174	15	.	.	PUNCT
ajfti-5286	175	1	american	american	ADJ
ajfti-5286	175	2	journal	journal	PROPN
ajfti-5286	175	3	of	of	ADP
ajfti-5286	175	4	economics	economic	NOUN
ajfti-5286	175	5	and	and	CCONJ
ajfti-5286	175	6	business	business	NOUN
ajfti-5286	175	7	innovation	innovation	NOUN
ajfti-5286	175	8	,	,	PUNCT
ajfti-5286	175	9	2(1	2(1	NUM
ajfti-5286	175	10	)	)	PUNCT
ajfti-5286	175	11	,	,	PUNCT
ajfti-5286	175	12	52–65	52–65	NUM
ajfti-5286	175	13	.	.	PUNCT
ajfti-5286	176	1	https://	https://	PROPN
ajfti-5286	176	2	journals.e-palli.com/home/index.php/ajebi/article/	journals.e-palli.com/home/index.php/ajebi/article/	PROPN
ajfti-5286	176	3	view/1201	view/1201	ADV
ajfti-5286	176	4	amosah	amosah	PROPN
ajfti-5286	176	5	,	,	PUNCT
ajfti-5286	176	6	j.	j.	PROPN
ajfti-5286	176	7	,	,	PUNCT
ajfti-5286	176	8	lukman	lukman	PROPN
ajfti-5286	176	9	,	,	PUNCT
ajfti-5286	176	10	t.	t.	PROPN
ajfti-5286	176	11	,	,	PUNCT
ajfti-5286	176	12	&	&	CCONJ
ajfti-5286	176	13	seidu	seidu	PROPN
ajfti-5286	176	14	,	,	PUNCT
ajfti-5286	176	15	k.	k.	PROPN
ajfti-5286	176	16	(	(	PUNCT
ajfti-5286	176	17	2023	2023	NUM
ajfti-5286	176	18	)	)	PUNCT
ajfti-5286	176	19	record	record	NOUN
ajfti-5286	176	20	keeping	keeping	NOUN
ajfti-5286	176	21	and	and	CCONJ
ajfti-5286	176	22	its	its	PRON
ajfti-5286	176	23	effects	effect	NOUN
ajfti-5286	176	24	on	on	ADP
ajfti-5286	176	25	the	the	DET
ajfti-5286	176	26	development	development	NOUN
ajfti-5286	176	27	of	of	ADP
ajfti-5286	176	28	smallscale	smallscale	ADJ
ajfti-5286	176	29	enterprises	enterprise	NOUN
ajfti-5286	176	30	in	in	ADP
ajfti-5286	176	31	the	the	DET
ajfti-5286	176	32	sissala	sissala	NOUN
ajfti-5286	176	33	west	west	PROPN
ajfti-5286	176	34	district	district	PROPN
ajfti-5286	176	35	in	in	ADP
ajfti-5286	176	36	the	the	DET
ajfti-5286	176	37	upper	upper	ADJ
ajfti-5286	176	38	west	west	PROPN
ajfti-5286	176	39	region	region	NOUN
ajfti-5286	176	40	of	of	ADP
ajfti-5286	176	41	ghana	ghana	PROPN
ajfti-5286	176	42	.	.	PUNCT
ajfti-5286	177	1	american	american	PROPN
ajfti-5286	177	2	journal	journal	PROPN
ajfti-5286	177	3	of	of	ADP
ajfti-5286	177	4	economics	economic	NOUN
ajfti-5286	177	5	and	and	CCONJ
ajfti-5286	177	6	business	business	NOUN
ajfti-5286	177	7	innovation	innovation	NOUN
ajfti-5286	177	8	,	,	PUNCT
ajfti-5286	177	9	2(2	2(2	NUM
ajfti-5286	177	10	)	)	PUNCT
ajfti-5286	177	11	,	,	PUNCT
ajfti-5286	177	12	24–34	24–34	NUM
ajfti-5286	177	13	.	.	PUNCT
ajfti-5286	178	1	https://	https://	PROPN
ajfti-5286	178	2	journals.e-palli.com/home/index.php/ajebi/article/	journals.e-palli.com/home/index.php/ajebi/article/	PROPN
ajfti-5286	178	3	view/1520	view/1520	PROPN
ajfti-5286	178	4	asif	asif	PROPN
ajfti-5286	178	5	,	,	PUNCT
ajfti-5286	178	6	r.	r.	PROPN
ajfti-5286	178	7	,	,	PUNCT
ajfti-5286	178	8	hassan	hassan	PROPN
ajfti-5286	178	9	,	,	PUNCT
ajfti-5286	178	10	s.	s.	PROPN
ajfti-5286	178	11	r.	r.	PROPN
ajfti-5286	178	12	,	,	PUNCT
ajfti-5286	178	13	&	&	CCONJ
ajfti-5286	178	14	parr	parr	PROPN
ajfti-5286	178	15	,	,	PUNCT
ajfti-5286	178	16	g.	g.	PROPN
ajfti-5286	178	17	(	(	PUNCT
ajfti-5286	178	18	2023	2023	NUM
ajfti-5286	178	19	)	)	PUNCT
ajfti-5286	178	20	.	.	PUNCT
ajfti-5286	179	1	integrating	integrate	VERB
ajfti-5286	179	2	a	a	DET
ajfti-5286	179	3	blockchain	blockchain	NOUN
ajfti-5286	179	4	-	-	PUNCT
ajfti-5286	179	5	based	base	VERB
ajfti-5286	179	6	governance	governance	NOUN
ajfti-5286	179	7	framework	framework	NOUN
ajfti-5286	179	8	for	for	ADP
ajfti-5286	179	9	responsible	responsible	ADJ
ajfti-5286	179	10	ai	ai	NOUN
ajfti-5286	179	11	.	.	PUNCT
ajfti-5286	180	1	future	future	ADJ
ajfti-5286	180	2	internet	internet	NOUN
ajfti-5286	180	3	,	,	PUNCT
ajfti-5286	180	4	15(3	15(3	NUM
ajfti-5286	180	5	)	)	PUNCT
ajfti-5286	180	6	,	,	PUNCT
ajfti-5286	180	7	97	97	NUM
ajfti-5286	180	8	.	.	PUNCT
ajfti-5286	181	1	https://doi	https://doi	X
ajfti-5286	181	2	.	.	PUNCT
ajfti-5286	181	3	org/10.3390	org/10.3390	PROPN
ajfti-5286	181	4	/	/	SYM
ajfti-5286	181	5	fi15030097	fi15030097	PROPN
ajfti-5286	181	6	bakhshi	bakhshi	PROPN
ajfti-5286	181	7	,	,	PUNCT
ajfti-5286	181	8	t.	t.	PROPN
ajfti-5286	181	9	,	,	PUNCT
ajfti-5286	181	10	ghita	ghita	PROPN
ajfti-5286	181	11	,	,	PUNCT
ajfti-5286	181	12	b.	b.	PROPN
ajfti-5286	181	13	,	,	PUNCT
ajfti-5286	181	14	&	&	CCONJ
ajfti-5286	181	15	kuzminykh	kuzminykh	PROPN
ajfti-5286	181	16	,	,	PUNCT
ajfti-5286	181	17	i.	i.	PROPN
ajfti-5286	181	18	(	(	PUNCT
ajfti-5286	181	19	2024	2024	NUM
ajfti-5286	181	20	)	)	PUNCT
ajfti-5286	181	21	.	.	PUNCT
ajfti-5286	182	1	a	a	DET
ajfti-5286	182	2	review	review	NOUN
ajfti-5286	182	3	of	of	ADP
ajfti-5286	182	4	iot	iot	PROPN
ajfti-5286	182	5	firmware	firmware	NOUN
ajfti-5286	182	6	vulnerabilities	vulnerability	NOUN
ajfti-5286	182	7	and	and	CCONJ
ajfti-5286	182	8	auditing	audit	VERB
ajfti-5286	182	9	techniqu	techniqu	NOUN
ajfti-5286	182	10	a	a	DET
ajfti-5286	182	11	review	review	NOUN
ajfti-5286	182	12	of	of	ADP
ajfti-5286	182	13	iot	iot	PROPN
ajfti-5286	182	14	firmware	firmware	NOUN
ajfti-5286	182	15	vulnerabilities	vulnerability	NOUN
ajfti-5286	182	16	and	and	CCONJ
ajfti-5286	182	17	auditing	auditing	NOUN
ajfti-5286	182	18	techniques	technique	NOUN
ajfti-5286	182	19	.	.	PUNCT
ajfti-5286	183	1	sensors	sensor	NOUN
ajfti-5286	183	2	,	,	PUNCT
ajfti-5286	183	3	24(2	24(2	NUM
ajfti-5286	183	4	)	)	PUNCT
ajfti-5286	183	5	,	,	PUNCT
ajfti-5286	183	6	708	708	NUM
ajfti-5286	183	7	.	.	PUNCT
ajfti-5286	184	1	https://	https://	PROPN
ajfti-5286	184	2	doi.org/10.3390/s24020708	doi.org/10.3390/s24020708	PROPN
ajfti-5286	184	3	bellucci	bellucci	PROPN
ajfti-5286	184	4	,	,	PUNCT
ajfti-5286	184	5	m.	m.	NOUN
ajfti-5286	184	6	,	,	PUNCT
ajfti-5286	184	7	bianchi	bianchi	PROPN
ajfti-5286	184	8	,	,	PUNCT
ajfti-5286	184	9	d.	d.	PROPN
ajfti-5286	184	10	c.	c.	PROPN
ajfti-5286	184	11	,	,	PUNCT
ajfti-5286	184	12	&	&	CCONJ
ajfti-5286	184	13	manetti	manetti	PROPN
ajfti-5286	184	14	,	,	PUNCT
ajfti-5286	184	15	g.	g.	PROPN
ajfti-5286	184	16	(	(	PUNCT
ajfti-5286	184	17	2022	2022	NUM
ajfti-5286	184	18	)	)	PUNCT
ajfti-5286	184	19	.	.	PUNCT
ajfti-5286	185	1	blockchain	blockchain	PROPN
ajfti-5286	185	2	in	in	ADP
ajfti-5286	185	3	accounting	accounting	NOUN
ajfti-5286	185	4	practice	practice	NOUN
ajfti-5286	185	5	and	and	CCONJ
ajfti-5286	185	6	research	research	NOUN
ajfti-5286	185	7	:	:	PUNCT
ajfti-5286	185	8	a	a	DET
ajfti-5286	185	9	review	review	NOUN
ajfti-5286	185	10	of	of	ADP
ajfti-5286	185	11	empirical	empirical	ADJ
ajfti-5286	185	12	studies	study	NOUN
ajfti-5286	185	13	.	.	PUNCT
ajfti-5286	186	1	meditari	meditari	ADJ
ajfti-5286	186	2	accountancy	accountancy	NOUN
ajfti-5286	186	3	research	research	NOUN
ajfti-5286	186	4	,	,	PUNCT
ajfti-5286	186	5	30(5	30(5	NUM
ajfti-5286	186	6	)	)	PUNCT
ajfti-5286	186	7	,	,	PUNCT
ajfti-5286	186	8	1363–1387	1363–1387	NUM
ajfti-5286	186	9	.	.	PUNCT
ajfti-5286	187	1	https://doi.org/10.1108/	https://doi.org/10.1108/	PROPN
ajfti-5286	187	2	medar-10	medar-10	PROPN
ajfti-5286	187	3	-	-	PUNCT
ajfti-5286	187	4	2021	2021	NUM
ajfti-5286	187	5	-	-	PUNCT
ajfti-5286	187	6	1477	1477	NUM
ajfti-5286	187	7	chowdhury	chowdhury	NOUN
ajfti-5286	187	8	,	,	PUNCT
ajfti-5286	187	9	m.	m.	NOUN
ajfti-5286	187	10	a.	a.	NOUN
ajfti-5286	187	11	m.	m.	PROPN
ajfti-5286	187	12	,	,	PUNCT
ajfti-5286	187	13	hasan	hasan	PROPN
ajfti-5286	187	14	,	,	PUNCT
ajfti-5286	187	15	r.	r.	PROPN
ajfti-5286	187	16	,	,	PUNCT
ajfti-5286	187	17	&	&	CCONJ
ajfti-5286	187	18	suvo	suvo	PROPN
ajfti-5286	187	19	,	,	PUNCT
ajfti-5286	187	20	s.	s.	PROPN
ajfti-5286	187	21	(	(	PUNCT
ajfti-5286	187	22	2021	2021	NUM
ajfti-5286	187	23	)	)	PUNCT
ajfti-5286	187	24	.	.	PUNCT
ajfti-5286	188	1	accounting	accounting	NOUN
ajfti-5286	188	2	information	information	NOUN
ajfti-5286	188	3	and	and	CCONJ
ajfti-5286	188	4	firm	firm	ADJ
ajfti-5286	188	5	performance	performance	NOUN
ajfti-5286	188	6	:	:	PUNCT
ajfti-5286	188	7	evidence	evidence	NOUN
ajfti-5286	188	8	from	from	ADP
ajfti-5286	188	9	manufacturing	manufacture	VERB
ajfti-5286	188	10	companies	company	NOUN
ajfti-5286	188	11	in	in	ADP
ajfti-5286	188	12	bangladesh	bangladesh	PROPN
ajfti-5286	188	13	.	.	PUNCT
ajfti-5286	189	1	journal	journal	PROPN
ajfti-5286	189	2	of	of	ADP
ajfti-5286	189	3	accounting	accounting	NOUN
ajfti-5286	189	4	and	and	CCONJ
ajfti-5286	189	5	financial	financial	ADJ
ajfti-5286	189	6	studies	study	NOUN
ajfti-5286	189	7	,	,	PUNCT
ajfti-5286	189	8	14(2	14(2	NUM
ajfti-5286	189	9	)	)	PUNCT
ajfti-5286	189	10	,	,	PUNCT
ajfti-5286	189	11	145–160	145–160	NUM
ajfti-5286	189	12	.	.	PUNCT
ajfti-5286	189	13	https://doi.org/10.22345/jafs.v14i2.1021	https://doi.org/10.22345/jafs.v14i2.1021	PROPN
ajfti-5286	190	1	han	han	PROPN
ajfti-5286	190	2	,	,	PUNCT
ajfti-5286	190	3	h.	h.	PROPN
ajfti-5286	190	4	d.	d.	PROPN
ajfti-5286	190	5	,	,	PUNCT
ajfti-5286	190	6	shiwakoti	shiwakoti	PROPN
ajfti-5286	190	7	,	,	PUNCT
ajfti-5286	190	8	r.	r.	PROPN
ajfti-5286	190	9	k.	k.	PROPN
ajfti-5286	190	10	,	,	PUNCT
ajfti-5286	190	11	jarvis	jarvis	PROPN
ajfti-5286	190	12	,	,	PUNCT
ajfti-5286	190	13	r.	r.	PROPN
ajfti-5286	190	14	,	,	PUNCT
ajfti-5286	190	15	mordi	mordi	PROPN
ajfti-5286	190	16	,	,	PUNCT
ajfti-5286	190	17	c.	c.	PROPN
ajfti-5286	190	18	,	,	PUNCT
ajfti-5286	190	19	&	&	CCONJ
ajfti-5286	190	20	boateng	boateng	PROPN
ajfti-5286	190	21	,	,	PUNCT
ajfti-5286	190	22	a.	a.	NOUN
ajfti-5286	190	23	(	(	PUNCT
ajfti-5286	190	24	2023	2023	NUM
ajfti-5286	190	25	)	)	PUNCT
ajfti-5286	190	26	.	.	PUNCT
ajfti-5286	191	1	accounting	accounting	NOUN
ajfti-5286	191	2	and	and	CCONJ
ajfti-5286	191	3	auditing	auditing	NOUN
ajfti-5286	191	4	with	with	ADP
ajfti-5286	191	5	blockchain	blockchain	PROPN
ajfti-5286	191	6	technology	technology	PROPN
ajfti-5286	191	7	:	:	PUNCT
ajfti-5286	191	8	a	a	DET
ajfti-5286	191	9	stakeholder	stakeholder	NOUN
ajfti-5286	191	10	perspective	perspective	NOUN
ajfti-5286	191	11	.	.	PUNCT
ajfti-5286	192	1	international	international	ADJ
ajfti-5286	192	2	journal	journal	PROPN
ajfti-5286	192	3	of	of	ADP
ajfti-5286	192	4	accounting	accounting	NOUN
ajfti-5286	192	5	information	information	NOUN
ajfti-5286	192	6	systems	system	NOUN
ajfti-5286	192	7	,	,	PUNCT
ajfti-5286	192	8	50	50	NUM
ajfti-5286	192	9	,	,	PUNCT
ajfti-5286	192	10	100598	100598	NUM
ajfti-5286	192	11	.	.	PUNCT
ajfti-5286	193	1	https://doi.org/10.1016/j	https://doi.org/10.1016/j	NOUN
ajfti-5286	193	2	.	.	PUNCT
ajfti-5286	194	1	accinf.2022.100598	accinf.2022.100598	PROPN
ajfti-5286	194	2	han	han	PROPN
ajfti-5286	194	3	,	,	PUNCT
ajfti-5286	194	4	s.	s.	PROPN
ajfti-5286	194	5	,	,	PUNCT
ajfti-5286	194	6	&	&	CCONJ
ajfti-5286	194	7	park	park	PROPN
ajfti-5286	194	8	,	,	PUNCT
ajfti-5286	194	9	s.	s.	PROPN
ajfti-5286	194	10	(	(	PUNCT
ajfti-5286	194	11	2022	2022	NUM
ajfti-5286	194	12	)	)	PUNCT
ajfti-5286	194	13	.	.	PUNCT
ajfti-5286	195	1	a	a	DET
ajfti-5286	195	2	gap	gap	NOUN
ajfti-5286	195	3	between	between	ADP
ajfti-5286	195	4	blockchain	blockchain	PROPN
ajfti-5286	195	5	and	and	CCONJ
ajfti-5286	195	6	general	general	ADJ
ajfti-5286	195	7	data	data	PROPN
ajfti-5286	195	8	protection	protection	PROPN
ajfti-5286	195	9	regulation	regulation	PROPN
ajfti-5286	195	10	:	:	PUNCT
ajfti-5286	195	11	a	a	DET
ajfti-5286	195	12	systematic	systematic	ADJ
ajfti-5286	195	13	review	review	NOUN
ajfti-5286	195	14	.	.	PUNCT
ajfti-5286	196	1	ieee	ieee	NOUN
ajfti-5286	196	2	access	access	NOUN
ajfti-5286	196	3	,	,	PUNCT
ajfti-5286	196	4	10	10	NUM
ajfti-5286	196	5	,	,	PUNCT
ajfti-5286	196	6	103888–103905	103888–103905	NUM
ajfti-5286	196	7	.	.	PUNCT
ajfti-5286	197	1	https://doi	https://doi	PROPN
ajfti-5286	197	2	.	.	PUNCT
ajfti-5286	197	3	org/10.1109	org/10.1109	PROPN
ajfti-5286	197	4	/	/	SYM
ajfti-5286	197	5	access.2022.3210110	access.2022.3210110	ADJ
ajfti-5286	197	6	iudícibus	iudícibus	NOUN
ajfti-5286	197	7	,	,	PUNCT
ajfti-5286	197	8	s.	s.	PROPN
ajfti-5286	197	9	,	,	PUNCT
ajfti-5286	197	10	martins	martins	PROPN
ajfti-5286	197	11	,	,	PUNCT
ajfti-5286	197	12	e.	e.	PROPN
ajfti-5286	197	13	,	,	PUNCT
ajfti-5286	197	14	&	&	CCONJ
ajfti-5286	197	15	gelbcke	gelbcke	PROPN
ajfti-5286	197	16	,	,	PUNCT
ajfti-5286	197	17	e.	e.	PROPN
ajfti-5286	197	18	r.	r.	PROPN
ajfti-5286	197	19	(	(	PUNCT
ajfti-5286	197	20	2018	2018	NUM
ajfti-5286	197	21	)	)	PUNCT
ajfti-5286	197	22	.	.	PUNCT
ajfti-5286	198	1	manual	manual	PROPN
ajfti-5286	198	2	de	de	ADP
ajfti-5286	198	3	contabilidade	contabilidade	NOUN
ajfti-5286	198	4	societária	societária	NOUN
ajfti-5286	198	5	(	(	PUNCT
ajfti-5286	198	6	3ª	3ª	NUM
ajfti-5286	198	7	ed	ed	NOUN
ajfti-5286	198	8	.	.	PUNCT
ajfti-5286	198	9	)	)	PUNCT
ajfti-5286	198	10	.	.	PUNCT
ajfti-5286	199	1	são	são	PROPN
ajfti-5286	199	2	paulo	paulo	PROPN
ajfti-5286	199	3	:	:	PUNCT
ajfti-5286	200	1	atlas	atlas	PROPN
ajfti-5286	200	2	.	.	PUNCT
ajfti-5286	201	1	(	(	PUNCT
ajfti-5286	201	2	book	book	NOUN
ajfti-5286	201	3	)	)	PUNCT
ajfti-5286	201	4	moxotó	moxotó	NOUN
ajfti-5286	201	5	,	,	PUNCT
ajfti-5286	201	6	a.	a.	PROPN
ajfti-5286	201	7	c.	c.	PROPN
ajfti-5286	201	8	d.	d.	PROPN
ajfti-5286	201	9	,	,	PUNCT
ajfti-5286	201	10	melo	melo	PROPN
ajfti-5286	201	11	,	,	PUNCT
ajfti-5286	201	12	p.	p.	PROPN
ajfti-5286	201	13	,	,	PUNCT
ajfti-5286	201	14	&	&	CCONJ
ajfti-5286	201	15	soukiazis	soukiazi	NOUN
ajfti-5286	201	16	,	,	PUNCT
ajfti-5286	201	17	e.	e.	PROPN
ajfti-5286	201	18	(	(	PUNCT
ajfti-5286	201	19	2024	2024	NUM
ajfti-5286	201	20	)	)	PUNCT
ajfti-5286	201	21	.	.	PUNCT
ajfti-5286	202	1	determinants	determinant	NOUN
ajfti-5286	202	2	of	of	ADP
ajfti-5286	202	3	success	success	NOUN
ajfti-5286	202	4	in	in	ADP
ajfti-5286	202	5	initial	initial	ADJ
ajfti-5286	202	6	coin	coin	NOUN
ajfti-5286	202	7	offerings	offering	NOUN
ajfti-5286	202	8	(	(	PUNCT
ajfti-5286	202	9	icos	icos	PROPN
ajfti-5286	202	10	):	):	PUNCT
ajfti-5286	202	11	a	a	DET
ajfti-5286	202	12	review	review	NOUN
ajfti-5286	202	13	.	.	PUNCT
ajfti-5286	203	1	ssrn	ssrn	PROPN
ajfti-5286	203	2	.	.	PUNCT
ajfti-5286	204	1	https://doi.org/10.2139/	https://doi.org/10.2139/	PROPN
ajfti-5286	204	2	ssrn.5020979	ssrn.5020979	X