id	sid	tid	token	lemma	pos
ajird-1142	1	1	american	american	PROPN
ajird-1142	1	2	journal	journal	PROPN
ajird-1142	1	3	of	of	ADP
ajird-1142	1	4	interdisciplinary	interdisciplinary	ADJ
ajird-1142	1	5	research	research	NOUN
ajird-1142	1	6	and	and	CCONJ
ajird-1142	1	7	development	development	NOUN
ajird-1142	1	8	issn	issn	PROPN
ajird-1142	1	9	online	online	NOUN
ajird-1142	1	10	:	:	PUNCT
ajird-1142	1	11	2771	2771	NUM
ajird-1142	1	12	-	-	SYM
ajird-1142	1	13	8948	8948	NUM
ajird-1142	1	14	website	website	NOUN
ajird-1142	1	15	:	:	PUNCT
ajird-1142	1	16	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-1142	1	17	volume	volume	NOUN
ajird-1142	1	18	28	28	NUM
ajird-1142	1	19	,	,	PUNCT
ajird-1142	1	20	may	may	AUX
ajird-1142	1	21	2024	2024	NUM
ajird-1142	1	22	244	244	NUM
ajird-1142	2	1	|	|	ADV
ajird-1142	2	2	p	p	NOUN
ajird-1142	2	3	a	a	DET
ajird-1142	2	4	g	g	NOUN
ajird-1142	2	5	e	e	NOUN
ajird-1142	2	6	exploring	explore	VERB
ajird-1142	2	7	the	the	DET
ajird-1142	2	8	differences	difference	NOUN
ajird-1142	2	9	between	between	ADP
ajird-1142	2	10	budget	budget	NOUN
ajird-1142	2	11	accounting	accounting	NOUN
ajird-1142	2	12	in	in	ADP
ajird-1142	2	13	the	the	DET
ajird-1142	2	14	public	public	ADJ
ajird-1142	2	15	sector	sector	NOUN
ajird-1142	2	16	and	and	CCONJ
ajird-1142	2	17	accounting	accounting	NOUN
ajird-1142	2	18	in	in	ADP
ajird-1142	2	19	the	the	DET
ajird-1142	2	20	private	private	ADJ
ajird-1142	2	21	sector	sector	NOUN
ajird-1142	2	22	makhamadalieva	makhamadalieva	PROPN
ajird-1142	2	23	makhliyokhon	makhliyokhon	PROPN
ajird-1142	2	24	makhamadmurod	makhamadmurod	PROPN
ajird-1142	2	25	qizi	qizi	PROPN
ajird-1142	2	26	tashkent	tashkent	PROPN
ajird-1142	2	27	state	state	PROPN
ajird-1142	2	28	university	university	PROPN
ajird-1142	2	29	of	of	ADP
ajird-1142	2	30	economy	economy	NOUN
ajird-1142	2	31	,	,	PUNCT
ajird-1142	2	32	phd	phd	NOUN
ajird-1142	2	33	student	student	NOUN
ajird-1142	2	34	abstract	abstract	NOUN
ajird-1142	2	35	this	this	DET
ajird-1142	2	36	article	article	NOUN
ajird-1142	2	37	explores	explore	VERB
ajird-1142	2	38	the	the	DET
ajird-1142	2	39	differences	difference	NOUN
ajird-1142	2	40	in	in	ADP
ajird-1142	2	41	measurement	measurement	NOUN
ajird-1142	2	42	bases	basis	NOUN
ajird-1142	2	43	and	and	CCONJ
ajird-1142	2	44	techniques	technique	NOUN
ajird-1142	2	45	between	between	ADP
ajird-1142	2	46	international	international	ADJ
ajird-1142	2	47	financial	financial	ADJ
ajird-1142	2	48	reporting	reporting	NOUN
ajird-1142	2	49	standards	standard	NOUN
ajird-1142	2	50	(	(	PUNCT
ajird-1142	2	51	ifrs	ifrs	PROPN
ajird-1142	2	52	)	)	PUNCT
ajird-1142	2	53	and	and	CCONJ
ajird-1142	2	54	international	international	ADJ
ajird-1142	2	55	public	public	ADJ
ajird-1142	2	56	sector	sector	NOUN
ajird-1142	2	57	accounting	accounting	NOUN
ajird-1142	2	58	standards	standard	NOUN
ajird-1142	2	59	(	(	PUNCT
ajird-1142	2	60	ipsas	ipsa	NOUN
ajird-1142	2	61	)	)	PUNCT
ajird-1142	2	62	.	.	PUNCT
ajird-1142	3	1	the	the	DET
ajird-1142	3	2	analysis	analysis	NOUN
ajird-1142	3	3	identifies	identify	VERB
ajird-1142	3	4	three	three	NUM
ajird-1142	3	5	key	key	ADJ
ajird-1142	3	6	differences	difference	NOUN
ajird-1142	3	7	that	that	PRON
ajird-1142	3	8	warrant	warrant	VERB
ajird-1142	3	9	closer	close	ADJ
ajird-1142	3	10	examination	examination	NOUN
ajird-1142	3	11	:	:	PUNCT
ajird-1142	3	12	the	the	DET
ajird-1142	3	13	application	application	NOUN
ajird-1142	3	14	of	of	ADP
ajird-1142	3	15	fair	fair	ADJ
ajird-1142	3	16	value	value	NOUN
ajird-1142	3	17	in	in	ADP
ajird-1142	3	18	the	the	DET
ajird-1142	3	19	public	public	ADJ
ajird-1142	3	20	sector	sector	NOUN
ajird-1142	3	21	,	,	PUNCT
ajird-1142	3	22	the	the	DET
ajird-1142	3	23	unique	unique	ADJ
ajird-1142	3	24	measurement	measurement	NOUN
ajird-1142	3	25	basis	basis	NOUN
ajird-1142	3	26	of	of	ADP
ajird-1142	3	27	current	current	ADJ
ajird-1142	3	28	operational	operational	ADJ
ajird-1142	3	29	value	value	NOUN
ajird-1142	3	30	,	,	PUNCT
ajird-1142	3	31	and	and	CCONJ
ajird-1142	3	32	the	the	DET
ajird-1142	3	33	treatment	treatment	NOUN
ajird-1142	3	34	of	of	ADP
ajird-1142	3	35	assets	asset	NOUN
ajird-1142	3	36	held	hold	VERB
ajird-1142	3	37	for	for	ADP
ajird-1142	3	38	their	their	PRON
ajird-1142	3	39	service	service	NOUN
ajird-1142	3	40	potential	potential	NOUN
ajird-1142	3	41	and	and	CCONJ
ajird-1142	3	42	other	other	ADJ
ajird-1142	3	43	specialized	specialized	ADJ
ajird-1142	3	44	assets	asset	NOUN
ajird-1142	3	45	.	.	PUNCT
ajird-1142	4	1	furthermore	furthermore	ADV
ajird-1142	4	2	,	,	PUNCT
ajird-1142	4	3	the	the	DET
ajird-1142	4	4	comparison	comparison	NOUN
ajird-1142	4	5	of	of	ADP
ajird-1142	4	6	budget	budget	NOUN
ajird-1142	4	7	accounting	accounting	NOUN
ajird-1142	4	8	practices	practice	NOUN
ajird-1142	4	9	in	in	ADP
ajird-1142	4	10	the	the	DET
ajird-1142	4	11	public	public	ADJ
ajird-1142	4	12	and	and	CCONJ
ajird-1142	4	13	private	private	ADJ
ajird-1142	4	14	sectors	sector	NOUN
ajird-1142	4	15	highlights	highlight	NOUN
ajird-1142	4	16	challenges	challenge	NOUN
ajird-1142	4	17	and	and	CCONJ
ajird-1142	4	18	opportunities	opportunity	NOUN
ajird-1142	4	19	for	for	ADP
ajird-1142	4	20	aligning	align	VERB
ajird-1142	4	21	financial	financial	ADJ
ajird-1142	4	22	reporting	reporting	NOUN
ajird-1142	4	23	practices	practice	NOUN
ajird-1142	4	24	.	.	PUNCT
ajird-1142	5	1	keywords	keyword	NOUN
ajird-1142	5	2	:	:	PUNCT
ajird-1142	5	3	accountability	accountability	NOUN
ajird-1142	5	4	,	,	PUNCT
ajird-1142	5	5	fair	fair	ADJ
ajird-1142	5	6	value	value	NOUN
ajird-1142	5	7	,	,	PUNCT
ajird-1142	5	8	financial	financial	ADJ
ajird-1142	5	9	reporting	reporting	NOUN
ajird-1142	5	10	,	,	PUNCT
ajird-1142	5	11	ifrs	ifrs	PROPN
ajird-1142	5	12	,	,	PUNCT
ajird-1142	5	13	ipsas	ipsa	NOUN
ajird-1142	5	14	,	,	PUNCT
ajird-1142	5	15	measurement	measurement	NOUN
ajird-1142	5	16	bases	basis	NOUN
ajird-1142	5	17	,	,	PUNCT
ajird-1142	5	18	private	private	ADJ
ajird-1142	5	19	sector	sector	NOUN
ajird-1142	5	20	accounting	accounting	NOUN
ajird-1142	5	21	,	,	PUNCT
ajird-1142	5	22	public	public	ADJ
ajird-1142	5	23	sector	sector	NOUN
ajird-1142	5	24	accounting	accounting	NOUN
ajird-1142	5	25	,	,	PUNCT
ajird-1142	5	26	transparency	transparency	NOUN
ajird-1142	5	27	.	.	PUNCT
ajird-1142	6	1	introduction	introduction	NOUN
ajird-1142	6	2	having	have	VERB
ajird-1142	6	3	separate	separate	ADJ
ajird-1142	6	4	accounting	accounting	NOUN
ajird-1142	6	5	standards	standard	NOUN
ajird-1142	6	6	for	for	ADP
ajird-1142	6	7	the	the	DET
ajird-1142	6	8	public	public	ADJ
ajird-1142	6	9	and	and	CCONJ
ajird-1142	6	10	private	private	ADJ
ajird-1142	6	11	sectors	sector	NOUN
ajird-1142	6	12	is	be	AUX
ajird-1142	6	13	crucial	crucial	ADJ
ajird-1142	6	14	due	due	ADP
ajird-1142	6	15	to	to	ADP
ajird-1142	6	16	their	their	PRON
ajird-1142	6	17	distinct	distinct	ADJ
ajird-1142	6	18	objectives	objective	NOUN
ajird-1142	6	19	and	and	CCONJ
ajird-1142	6	20	stakeholders	stakeholder	NOUN
ajird-1142	6	21	.	.	PUNCT
ajird-1142	7	1	public	public	ADJ
ajird-1142	7	2	sector	sector	NOUN
ajird-1142	7	3	accounting	accounting	NOUN
ajird-1142	7	4	focuses	focus	VERB
ajird-1142	7	5	on	on	ADP
ajird-1142	7	6	accountability	accountability	NOUN
ajird-1142	7	7	,	,	PUNCT
ajird-1142	7	8	transparency	transparency	NOUN
ajird-1142	7	9	,	,	PUNCT
ajird-1142	7	10	and	and	CCONJ
ajird-1142	7	11	compliance	compliance	NOUN
ajird-1142	7	12	with	with	ADP
ajird-1142	7	13	legal	legal	ADJ
ajird-1142	7	14	requirements	requirement	NOUN
ajird-1142	7	15	,	,	PUNCT
ajird-1142	7	16	while	while	SCONJ
ajird-1142	7	17	private	private	ADJ
ajird-1142	7	18	sector	sector	NOUN
ajird-1142	7	19	accounting	accounting	NOUN
ajird-1142	7	20	emphasizes	emphasize	VERB
ajird-1142	7	21	profitability	profitability	NOUN
ajird-1142	7	22	,	,	PUNCT
ajird-1142	7	23	shareholder	shareholder	NOUN
ajird-1142	7	24	value	value	NOUN
ajird-1142	7	25	,	,	PUNCT
ajird-1142	7	26	and	and	CCONJ
ajird-1142	7	27	market	market	NOUN
ajird-1142	7	28	competition	competition	NOUN
ajird-1142	7	29	.	.	PUNCT
ajird-1142	8	1	by	by	ADP
ajird-1142	8	2	having	have	VERB
ajird-1142	8	3	tailored	tailor	VERB
ajird-1142	8	4	accounting	accounting	NOUN
ajird-1142	8	5	standards	standard	NOUN
ajird-1142	8	6	for	for	ADP
ajird-1142	8	7	each	each	DET
ajird-1142	8	8	sector	sector	NOUN
ajird-1142	8	9	,	,	PUNCT
ajird-1142	8	10	organizations	organization	NOUN
ajird-1142	8	11	can	can	AUX
ajird-1142	8	12	meet	meet	VERB
ajird-1142	8	13	the	the	DET
ajird-1142	8	14	specific	specific	ADJ
ajird-1142	8	15	needs	need	NOUN
ajird-1142	8	16	of	of	ADP
ajird-1142	8	17	their	their	PRON
ajird-1142	8	18	stakeholders	stakeholder	NOUN
ajird-1142	8	19	and	and	CCONJ
ajird-1142	8	20	ensure	ensure	VERB
ajird-1142	8	21	accurate	accurate	ADJ
ajird-1142	8	22	financial	financial	ADJ
ajird-1142	8	23	reporting	reporting	NOUN
ajird-1142	8	24	.	.	PUNCT
ajird-1142	9	1	ipsas	ipsa	NOUN
ajird-1142	9	2	provide	provide	VERB
ajird-1142	9	3	more	more	ADV
ajird-1142	9	4	relevant	relevant	ADJ
ajird-1142	9	5	public	public	ADJ
ajird-1142	9	6	sector	sector	NOUN
ajird-1142	9	7	application	application	NOUN
ajird-1142	9	8	guidance	guidance	NOUN
ajird-1142	9	9	,	,	PUNCT
ajird-1142	9	10	in	in	ADP
ajird-1142	9	11	particular	particular	ADJ
ajird-1142	9	12	in	in	ADP
ajird-1142	9	13	relation	relation	NOUN
ajird-1142	9	14	to	to	ADP
ajird-1142	9	15	the	the	DET
ajird-1142	9	16	factors	factor	NOUN
ajird-1142	9	17	that	that	PRON
ajird-1142	9	18	give	give	VERB
ajird-1142	9	19	rise	rise	NOUN
ajird-1142	9	20	to	to	ADP
ajird-1142	9	21	binding	binding	ADJ
ajird-1142	9	22	arrangements	arrangement	NOUN
ajird-1142	9	23	and	and	CCONJ
ajird-1142	9	24	enforceability	enforceability	NOUN
ajird-1142	9	25	mechanisms	mechanism	NOUN
ajird-1142	9	26	beyond	beyond	ADP
ajird-1142	9	27	legislation	legislation	NOUN
ajird-1142	9	28	and	and	CCONJ
ajird-1142	9	29	contracts	contract	NOUN
ajird-1142	9	30	.	.	PUNCT
ajird-1142	10	1	ifrs	ifrs	NOUN
ajird-1142	10	2	and	and	CCONJ
ajird-1142	10	3	ipsas	ipsa	NOUN
ajird-1142	10	4	are	be	AUX
ajird-1142	10	5	principles	principle	NOUN
ajird-1142	10	6	-	-	PUNCT
ajird-1142	10	7	based	base	VERB
ajird-1142	10	8	accounting	accounting	NOUN
ajird-1142	10	9	standards	standard	NOUN
ajird-1142	10	10	that	that	PRON
ajird-1142	10	11	require	require	VERB
ajird-1142	10	12	judgement	judgement	NOUN
ajird-1142	10	13	.	.	PUNCT
ajird-1142	11	1	the	the	DET
ajird-1142	11	2	recognition	recognition	NOUN
ajird-1142	11	3	of	of	ADP
ajird-1142	11	4	expenses	expense	NOUN
ajird-1142	11	5	,	,	PUNCT
ajird-1142	11	6	revenue	revenue	NOUN
ajird-1142	11	7	,	,	PUNCT
ajird-1142	11	8	assets	asset	NOUN
ajird-1142	11	9	and	and	CCONJ
ajird-1142	11	10	liabilities	liability	NOUN
ajird-1142	11	11	will	will	AUX
ajird-1142	11	12	depend	depend	VERB
ajird-1142	11	13	on	on	ADP
ajird-1142	11	14	whether	whether	SCONJ
ajird-1142	11	15	the	the	DET
ajird-1142	11	16	definitions	definition	NOUN
ajird-1142	11	17	within	within	ADP
ajird-1142	11	18	the	the	DET
ajird-1142	11	19	standards	standard	NOUN
ajird-1142	11	20	have	have	AUX
ajird-1142	11	21	been	be	AUX
ajird-1142	11	22	met	meet	VERB
ajird-1142	11	23	.	.	PUNCT
ajird-1142	12	1	literature	literature	NOUN
ajird-1142	12	2	review	review	VERB
ajird-1142	12	3	the	the	DET
ajird-1142	12	4	quality	quality	NOUN
ajird-1142	12	5	of	of	ADP
ajird-1142	12	6	public	public	ADJ
ajird-1142	12	7	sector	sector	NOUN
ajird-1142	12	8	financial	financial	ADJ
ajird-1142	12	9	reporting	reporting	NOUN
ajird-1142	12	10	is	be	AUX
ajird-1142	12	11	significant	significant	ADJ
ajird-1142	12	12	for	for	ADP
ajird-1142	12	13	countries	country	NOUN
ajird-1142	12	14	’	'	PUNCT
ajird-1142	12	15	economic	economic	ADJ
ajird-1142	12	16	and	and	CCONJ
ajird-1142	12	17	financial	financial	ADJ
ajird-1142	12	18	development	development	NOUN
ajird-1142	12	19	.	.	PUNCT
ajird-1142	13	1	it	it	PRON
ajird-1142	13	2	promotes	promote	VERB
ajird-1142	13	3	accountability	accountability	NOUN
ajird-1142	13	4	,	,	PUNCT
ajird-1142	13	5	transparency	transparency	NOUN
ajird-1142	13	6	,	,	PUNCT
ajird-1142	13	7	and	and	CCONJ
ajird-1142	13	8	good	good	ADJ
ajird-1142	13	9	governance	governance	NOUN
ajird-1142	13	10	and	and	CCONJ
ajird-1142	13	11	facilitates	facilitate	VERB
ajird-1142	13	12	the	the	DET
ajird-1142	13	13	securing	securing	NOUN
ajird-1142	13	14	of	of	ADP
ajird-1142	13	15	funding	funding	NOUN
ajird-1142	13	16	,	,	PUNCT
ajird-1142	13	17	support	support	NOUN
ajird-1142	13	18	,	,	PUNCT
ajird-1142	13	19	and	and	CCONJ
ajird-1142	13	20	investments	investment	NOUN
ajird-1142	13	21	(	(	PUNCT
ajird-1142	13	22	gourfinkel	gourfinkel	NOUN
ajird-1142	13	23	,	,	PUNCT
ajird-1142	13	24	2022	2022	NUM
ajird-1142	13	25	;	;	PUNCT
ajird-1142	13	26	tawiah	tawiah	NOUN
ajird-1142	13	27	,	,	PUNCT
ajird-1142	13	28	2023a	2023a	NUM
ajird-1142	13	29	,	,	PUNCT
ajird-1142	13	30	2023b	2023b	NUM
ajird-1142	13	31	;	;	PUNCT
ajird-1142	13	32	tawiah	tawiah	PROPN
ajird-1142	13	33	&	&	CCONJ
ajird-1142	13	34	soobaroyen	soobaroyen	PROPN
ajird-1142	13	35	,	,	PUNCT
ajird-1142	13	36	2022	2022	NUM
ajird-1142	13	37	)	)	PUNCT
ajird-1142	13	38	.	.	PUNCT
ajird-1142	14	1	however	however	ADV
ajird-1142	14	2	,	,	PUNCT
ajird-1142	14	3	financial	financial	ADJ
ajird-1142	14	4	reporting	reporting	NOUN
ajird-1142	14	5	in	in	ADP
ajird-1142	14	6	the	the	DET
ajird-1142	14	7	public	public	ADJ
ajird-1142	14	8	sector	sector	NOUN
ajird-1142	14	9	faces	face	VERB
ajird-1142	14	10	specific	specific	ADJ
ajird-1142	14	11	challenges	challenge	NOUN
ajird-1142	14	12	in	in	ADP
ajird-1142	14	13	developing	develop	VERB
ajird-1142	14	14	countries	country	NOUN
ajird-1142	14	15	,	,	PUNCT
ajird-1142	14	16	directly	directly	ADV
ajird-1142	14	17	impacting	impact	VERB
ajird-1142	14	18	the	the	DET
ajird-1142	14	19	adequacy	adequacy	NOUN
ajird-1142	14	20	of	of	ADP
ajird-1142	14	21	financial	financial	ADJ
ajird-1142	14	22	reporting	reporting	NOUN
ajird-1142	14	23	practices	practice	NOUN
ajird-1142	14	24	.	.	PUNCT
ajird-1142	15	1	these	these	DET
ajird-1142	15	2	challenges	challenge	NOUN
ajird-1142	15	3	affect	affect	VERB
ajird-1142	15	4	the	the	DET
ajird-1142	15	5	effectiveness	effectiveness	NOUN
ajird-1142	15	6	of	of	ADP
ajird-1142	15	7	managing	manage	VERB
ajird-1142	15	8	public	public	ADJ
ajird-1142	15	9	american	american	ADJ
ajird-1142	15	10	journal	journal	PROPN
ajird-1142	15	11	of	of	ADP
ajird-1142	15	12	interdisciplinary	interdisciplinary	ADJ
ajird-1142	15	13	research	research	NOUN
ajird-1142	15	14	and	and	CCONJ
ajird-1142	15	15	development	development	NOUN
ajird-1142	15	16	issn	issn	PROPN
ajird-1142	15	17	online	online	NOUN
ajird-1142	15	18	:	:	PUNCT
ajird-1142	15	19	2771	2771	NUM
ajird-1142	15	20	-	-	SYM
ajird-1142	15	21	8948	8948	NUM
ajird-1142	15	22	website	website	NOUN
ajird-1142	15	23	:	:	PUNCT
ajird-1142	15	24	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-1142	15	25	volume	volume	NOUN
ajird-1142	15	26	28	28	NUM
ajird-1142	15	27	,	,	PUNCT
ajird-1142	15	28	may	may	AUX
ajird-1142	15	29	2024	2024	NUM
ajird-1142	15	30	245	245	NUM
ajird-1142	15	31	|	|	ADV
ajird-1142	15	32	p	p	NOUN
ajird-1142	15	33	a	a	DET
ajird-1142	15	34	g	g	NOUN
ajird-1142	15	35	e	e	NOUN
ajird-1142	15	36	funds	fund	NOUN
ajird-1142	15	37	and	and	CCONJ
ajird-1142	15	38	ultimately	ultimately	ADV
ajird-1142	15	39	undermine	undermine	VERB
ajird-1142	15	40	public	public	ADJ
ajird-1142	15	41	trust	trust	NOUN
ajird-1142	15	42	(	(	PUNCT
ajird-1142	15	43	adhikari	adhikari	PROPN
ajird-1142	15	44	&	&	CCONJ
ajird-1142	15	45	jayasinghe	jayasinghe	PROPN
ajird-1142	15	46	,	,	PUNCT
ajird-1142	15	47	2017	2017	NUM
ajird-1142	15	48	;	;	PUNCT
ajird-1142	15	49	grossi	grossi	PROPN
ajird-1142	15	50	et	et	PROPN
ajird-1142	15	51	al	al	PROPN
ajird-1142	15	52	.	.	PROPN
ajird-1142	15	53	,	,	PUNCT
ajird-1142	15	54	2023	2023	NUM
ajird-1142	15	55	;	;	PUNCT
ajird-1142	15	56	liberato	liberato	PROPN
ajird-1142	15	57	et	et	PROPN
ajird-1142	15	58	al	al	PROPN
ajird-1142	15	59	.	.	PROPN
ajird-1142	15	60	,	,	PUNCT
ajird-1142	15	61	2023	2023	NUM
ajird-1142	15	62	)	)	PUNCT
ajird-1142	15	63	.	.	PUNCT
ajird-1142	16	1	further	far	ADV
ajird-1142	16	2	,	,	PUNCT
ajird-1142	16	3	the	the	DET
ajird-1142	16	4	significance	significance	NOUN
ajird-1142	16	5	and	and	CCONJ
ajird-1142	16	6	advantages	advantage	NOUN
ajird-1142	16	7	of	of	ADP
ajird-1142	16	8	ipsas	ipsa	NOUN
ajird-1142	16	9	have	have	AUX
ajird-1142	16	10	been	be	AUX
ajird-1142	16	11	questioned	question	VERB
ajird-1142	16	12	in	in	ADP
ajird-1142	16	13	developing	develop	VERB
ajird-1142	16	14	and	and	CCONJ
ajird-1142	16	15	developed	developed	ADJ
ajird-1142	16	16	countries	country	NOUN
ajird-1142	16	17	(	(	PUNCT
ajird-1142	16	18	adhikari	adhikari	PROPN
ajird-1142	16	19	et	et	PROPN
ajird-1142	16	20	al	al	PROPN
ajird-1142	16	21	.	.	PROPN
ajird-1142	16	22	,	,	PUNCT
ajird-1142	16	23	2021	2021	NUM
ajird-1142	16	24	;	;	PUNCT
ajird-1142	16	25	bonollo	bonollo	NOUN
ajird-1142	16	26	,	,	PUNCT
ajird-1142	16	27	2023	2023	NUM
ajird-1142	16	28	)	)	PUNCT
ajird-1142	16	29	.	.	PUNCT
ajird-1142	17	1	in	in	ADP
ajird-1142	17	2	light	light	NOUN
ajird-1142	17	3	of	of	ADP
ajird-1142	17	4	this	this	PRON
ajird-1142	17	5	,	,	PUNCT
ajird-1142	17	6	adhikari	adhikari	PROPN
ajird-1142	17	7	et	et	PROPN
ajird-1142	17	8	al	al	PROPN
ajird-1142	17	9	.	.	PROPN
ajird-1142	17	10	(	(	PUNCT
ajird-1142	17	11	2021	2021	NUM
ajird-1142	17	12	)	)	PUNCT
ajird-1142	17	13	conducted	conduct	VERB
ajird-1142	17	14	a	a	DET
ajird-1142	17	15	study	study	NOUN
ajird-1142	17	16	on	on	ADP
ajird-1142	17	17	ipsas	ipsas	ADJ
ajird-1142	17	18	adoption	adoption	NOUN
ajird-1142	17	19	in	in	ADP
ajird-1142	17	20	egypt	egypt	PROPN
ajird-1142	17	21	,	,	PUNCT
ajird-1142	17	22	nepal	nepal	ADJ
ajird-1142	17	23	,	,	PUNCT
ajird-1142	17	24	and	and	CCONJ
ajird-1142	17	25	sri	sri	PROPN
ajird-1142	17	26	lanka	lanka	PROPN
ajird-1142	17	27	.	.	PUNCT
ajird-1142	18	1	the	the	DET
ajird-1142	18	2	findings	finding	NOUN
ajird-1142	18	3	revealed	reveal	VERB
ajird-1142	18	4	that	that	SCONJ
ajird-1142	18	5	these	these	DET
ajird-1142	18	6	reforms	reform	NOUN
ajird-1142	18	7	encountered	encounter	VERB
ajird-1142	18	8	internal	internal	ADJ
ajird-1142	18	9	conflicts	conflict	NOUN
ajird-1142	18	10	,	,	PUNCT
ajird-1142	18	11	resistance	resistance	NOUN
ajird-1142	18	12	,	,	PUNCT
ajird-1142	18	13	and	and	CCONJ
ajird-1142	18	14	manipulation	manipulation	NOUN
ajird-1142	18	15	of	of	ADP
ajird-1142	18	16	results	result	NOUN
ajird-1142	18	17	due	due	ADP
ajird-1142	18	18	to	to	ADP
ajird-1142	18	19	the	the	DET
ajird-1142	18	20	unique	unique	ADJ
ajird-1142	18	21	contextual	contextual	ADJ
ajird-1142	18	22	factors	factor	NOUN
ajird-1142	18	23	in	in	ADP
ajird-1142	18	24	these	these	DET
ajird-1142	18	25	countries	country	NOUN
ajird-1142	18	26	.	.	PUNCT
ajird-1142	19	1	these	these	DET
ajird-1142	19	2	factors	factor	NOUN
ajird-1142	19	3	include	include	VERB
ajird-1142	19	4	power	power	NOUN
ajird-1142	19	5	structures	structure	NOUN
ajird-1142	19	6	,	,	PUNCT
ajird-1142	19	7	communication	communication	NOUN
ajird-1142	19	8	flows	flow	NOUN
ajird-1142	19	9	,	,	PUNCT
ajird-1142	19	10	reform	reform	NOUN
ajird-1142	19	11	complexity	complexity	NOUN
ajird-1142	19	12	,	,	PUNCT
ajird-1142	19	13	and	and	CCONJ
ajird-1142	19	14	informal	informal	ADJ
ajird-1142	19	15	networks	network	NOUN
ajird-1142	19	16	.	.	PUNCT
ajird-1142	20	1	the	the	DET
ajird-1142	20	2	research	research	NOUN
ajird-1142	20	3	underscores	underscore	VERB
ajird-1142	20	4	the	the	DET
ajird-1142	20	5	role	role	NOUN
ajird-1142	20	6	of	of	ADP
ajird-1142	20	7	contextual	contextual	ADJ
ajird-1142	20	8	factors	factor	NOUN
ajird-1142	20	9	and	and	CCONJ
ajird-1142	20	10	explains	explain	VERB
ajird-1142	20	11	why	why	SCONJ
ajird-1142	20	12	accounting	accounting	NOUN
ajird-1142	20	13	reforms	reform	NOUN
ajird-1142	20	14	advocated	advocate	VERB
ajird-1142	20	15	by	by	ADP
ajird-1142	20	16	international	international	ADJ
ajird-1142	20	17	institutions	institution	NOUN
ajird-1142	20	18	have	have	AUX
ajird-1142	20	19	,	,	PUNCT
ajird-1142	20	20	in	in	ADP
ajird-1142	20	21	some	some	DET
ajird-1142	20	22	cases	case	NOUN
ajird-1142	20	23	,	,	PUNCT
ajird-1142	20	24	been	be	AUX
ajird-1142	20	25	unsuccessful	unsuccessful	ADJ
ajird-1142	20	26	.	.	PUNCT
ajird-1142	21	1	methodology	methodology	NOUN
ajird-1142	21	2	this	this	DET
ajird-1142	21	3	study	study	NOUN
ajird-1142	21	4	employs	employ	VERB
ajird-1142	21	5	a	a	DET
ajird-1142	21	6	qualitative	qualitative	ADJ
ajird-1142	21	7	research	research	NOUN
ajird-1142	21	8	design	design	NOUN
ajird-1142	21	9	to	to	PART
ajird-1142	21	10	compare	compare	VERB
ajird-1142	21	11	the	the	DET
ajird-1142	21	12	international	international	ADJ
ajird-1142	21	13	public	public	ADJ
ajird-1142	21	14	sector	sector	NOUN
ajird-1142	21	15	accounting	accounting	NOUN
ajird-1142	21	16	standards	standard	NOUN
ajird-1142	21	17	(	(	PUNCT
ajird-1142	21	18	ipsas	ipsa	NOUN
ajird-1142	21	19	)	)	PUNCT
ajird-1142	21	20	and	and	CCONJ
ajird-1142	21	21	international	international	ADJ
ajird-1142	21	22	financial	financial	ADJ
ajird-1142	21	23	reporting	reporting	NOUN
ajird-1142	21	24	standards	standard	NOUN
ajird-1142	21	25	(	(	PUNCT
ajird-1142	21	26	ifrs	ifrs	PROPN
ajird-1142	21	27	)	)	PUNCT
ajird-1142	21	28	.	.	PUNCT
ajird-1142	22	1	qualitative	qualitative	ADJ
ajird-1142	22	2	analysis	analysis	NOUN
ajird-1142	22	3	allows	allow	VERB
ajird-1142	22	4	for	for	ADP
ajird-1142	22	5	a	a	DET
ajird-1142	22	6	detailed	detailed	ADJ
ajird-1142	22	7	exploration	exploration	NOUN
ajird-1142	22	8	of	of	ADP
ajird-1142	22	9	the	the	DET
ajird-1142	22	10	differences	difference	NOUN
ajird-1142	22	11	and	and	CCONJ
ajird-1142	22	12	similarities	similarity	NOUN
ajird-1142	22	13	between	between	ADP
ajird-1142	22	14	these	these	DET
ajird-1142	22	15	two	two	NUM
ajird-1142	22	16	sets	set	NOUN
ajird-1142	22	17	of	of	ADP
ajird-1142	22	18	accounting	accounting	NOUN
ajird-1142	22	19	standards	standard	NOUN
ajird-1142	22	20	.	.	PUNCT
ajird-1142	23	1	data	datum	NOUN
ajird-1142	23	2	for	for	ADP
ajird-1142	23	3	this	this	DET
ajird-1142	23	4	study	study	NOUN
ajird-1142	23	5	was	be	AUX
ajird-1142	23	6	collected	collect	VERB
ajird-1142	23	7	through	through	ADP
ajird-1142	23	8	a	a	DET
ajird-1142	23	9	comprehensive	comprehensive	ADJ
ajird-1142	23	10	literature	literature	NOUN
ajird-1142	23	11	review	review	NOUN
ajird-1142	23	12	of	of	ADP
ajird-1142	23	13	academic	academic	ADJ
ajird-1142	23	14	articles	article	NOUN
ajird-1142	23	15	,	,	PUNCT
ajird-1142	23	16	official	official	ADJ
ajird-1142	23	17	publications	publication	NOUN
ajird-1142	23	18	,	,	PUNCT
ajird-1142	23	19	and	and	CCONJ
ajird-1142	23	20	regulatory	regulatory	ADJ
ajird-1142	23	21	documents	document	NOUN
ajird-1142	23	22	related	relate	VERB
ajird-1142	23	23	to	to	ADP
ajird-1142	23	24	ipsas	ipsa	NOUN
ajird-1142	23	25	and	and	CCONJ
ajird-1142	23	26	ifrs	ifrs	PROPN
ajird-1142	23	27	.	.	PUNCT
ajird-1142	24	1	additionally	additionally	ADV
ajird-1142	24	2	,	,	PUNCT
ajird-1142	24	3	financial	financial	ADJ
ajird-1142	24	4	statements	statement	NOUN
ajird-1142	24	5	prepared	prepare	VERB
ajird-1142	24	6	in	in	ADP
ajird-1142	24	7	accordance	accordance	NOUN
ajird-1142	24	8	with	with	ADP
ajird-1142	24	9	both	both	DET
ajird-1142	24	10	standards	standard	NOUN
ajird-1142	24	11	were	be	AUX
ajird-1142	24	12	analyzed	analyze	VERB
ajird-1142	24	13	to	to	PART
ajird-1142	24	14	identify	identify	VERB
ajird-1142	24	15	practical	practical	ADJ
ajird-1142	24	16	implications	implication	NOUN
ajird-1142	24	17	and	and	CCONJ
ajird-1142	24	18	differences	difference	NOUN
ajird-1142	24	19	in	in	ADP
ajird-1142	24	20	reporting	reporting	NOUN
ajird-1142	24	21	.	.	PUNCT
ajird-1142	25	1	a	a	DET
ajird-1142	25	2	comparative	comparative	ADJ
ajird-1142	25	3	analysis	analysis	NOUN
ajird-1142	25	4	approach	approach	NOUN
ajird-1142	25	5	was	be	AUX
ajird-1142	25	6	used	use	VERB
ajird-1142	25	7	to	to	PART
ajird-1142	25	8	identify	identify	VERB
ajird-1142	25	9	key	key	ADJ
ajird-1142	25	10	differences	difference	NOUN
ajird-1142	25	11	and	and	CCONJ
ajird-1142	25	12	similarities	similarity	NOUN
ajird-1142	25	13	between	between	ADP
ajird-1142	25	14	ipsas	ipsa	NOUN
ajird-1142	25	15	and	and	CCONJ
ajird-1142	25	16	ifrs	ifrs	PROPN
ajird-1142	25	17	.	.	PUNCT
ajird-1142	26	1	the	the	DET
ajird-1142	26	2	analysis	analysis	NOUN
ajird-1142	26	3	involved	involve	VERB
ajird-1142	26	4	side	side	NOUN
ajird-1142	26	5	-	-	PUNCT
ajird-1142	26	6	by	by	ADP
ajird-1142	26	7	-	-	PUNCT
ajird-1142	26	8	side	side	NOUN
ajird-1142	26	9	comparisons	comparison	NOUN
ajird-1142	26	10	of	of	ADP
ajird-1142	26	11	the	the	DET
ajird-1142	26	12	requirements	requirement	NOUN
ajird-1142	26	13	outlined	outline	VERB
ajird-1142	26	14	in	in	ADP
ajird-1142	26	15	each	each	DET
ajird-1142	26	16	standard	standard	NOUN
ajird-1142	26	17	,	,	PUNCT
ajird-1142	26	18	focusing	focus	VERB
ajird-1142	26	19	on	on	ADP
ajird-1142	26	20	areas	area	NOUN
ajird-1142	26	21	such	such	ADJ
ajird-1142	26	22	as	as	ADP
ajird-1142	26	23	measurement	measurement	NOUN
ajird-1142	26	24	,	,	PUNCT
ajird-1142	26	25	recognition	recognition	NOUN
ajird-1142	26	26	,	,	PUNCT
ajird-1142	26	27	and	and	CCONJ
ajird-1142	26	28	disclosure	disclosure	NOUN
ajird-1142	26	29	.	.	PUNCT
ajird-1142	27	1	discussion	discussion	NOUN
ajird-1142	27	2	and	and	CCONJ
ajird-1142	27	3	results	result	NOUN
ajird-1142	27	4	according	accord	VERB
ajird-1142	27	5	to	to	ADP
ajird-1142	27	6	the	the	DET
ajird-1142	27	7	u.s	u.s	PROPN
ajird-1142	27	8	.	.	PROPN
ajird-1142	27	9	bureau	bureau	PROPN
ajird-1142	27	10	of	of	ADP
ajird-1142	27	11	labor	labor	PROPN
ajird-1142	27	12	statistics	statistic	NOUN
ajird-1142	27	13	,	,	PUNCT
ajird-1142	27	14	job	job	NOUN
ajird-1142	27	15	rates	rate	NOUN
ajird-1142	27	16	for	for	ADP
ajird-1142	27	17	accountants	accountant	NOUN
ajird-1142	27	18	and	and	CCONJ
ajird-1142	27	19	auditors	auditor	NOUN
ajird-1142	27	20	are	be	AUX
ajird-1142	27	21	increasing	increase	VERB
ajird-1142	27	22	at	at	ADP
ajird-1142	27	23	a	a	DET
ajird-1142	27	24	faster	fast	ADJ
ajird-1142	27	25	than	than	ADP
ajird-1142	27	26	normal	normal	ADJ
ajird-1142	27	27	rate	rate	NOUN
ajird-1142	27	28	.	.	PUNCT
ajird-1142	28	1	by	by	ADP
ajird-1142	28	2	2030	2030	NUM
ajird-1142	28	3	,	,	PUNCT
ajird-1142	28	4	there	there	PRON
ajird-1142	28	5	should	should	AUX
ajird-1142	28	6	be	be	AUX
ajird-1142	28	7	almost	almost	ADV
ajird-1142	28	8	100,000	100,000	NUM
ajird-1142	28	9	more	more	ADJ
ajird-1142	28	10	jobs	job	NOUN
ajird-1142	28	11	available	available	ADJ
ajird-1142	28	12	in	in	ADP
ajird-1142	28	13	this	this	DET
ajird-1142	28	14	vital	vital	ADJ
ajird-1142	28	15	field	field	NOUN
ajird-1142	28	16	.	.	PUNCT
ajird-1142	29	1	within	within	ADP
ajird-1142	29	2	accounting	accounting	NOUN
ajird-1142	29	3	,	,	PUNCT
ajird-1142	29	4	there	there	PRON
ajird-1142	29	5	are	be	VERB
ajird-1142	29	6	two	two	NUM
ajird-1142	29	7	primary	primary	ADJ
ajird-1142	29	8	career	career	NOUN
ajird-1142	29	9	paths	path	NOUN
ajird-1142	29	10	—	—	PUNCT
ajird-1142	29	11	public	public	ADJ
ajird-1142	29	12	and	and	CCONJ
ajird-1142	29	13	private	private	ADJ
ajird-1142	29	14	.	.	PUNCT
ajird-1142	30	1	public	public	ADJ
ajird-1142	30	2	accounting	accounting	NOUN
ajird-1142	30	3	offers	offer	VERB
ajird-1142	30	4	the	the	DET
ajird-1142	30	5	opportunity	opportunity	NOUN
ajird-1142	30	6	to	to	PART
ajird-1142	30	7	work	work	VERB
ajird-1142	30	8	with	with	ADP
ajird-1142	30	9	various	various	ADJ
ajird-1142	30	10	accounting	accounting	NOUN
ajird-1142	30	11	systems	system	NOUN
ajird-1142	30	12	and	and	CCONJ
ajird-1142	30	13	for	for	ADP
ajird-1142	30	14	an	an	DET
ajird-1142	30	15	array	array	NOUN
ajird-1142	30	16	of	of	ADP
ajird-1142	30	17	companies	company	NOUN
ajird-1142	30	18	operating	operate	VERB
ajird-1142	30	19	all	all	ADV
ajird-1142	30	20	over	over	ADP
ajird-1142	30	21	the	the	DET
ajird-1142	30	22	world	world	NOUN
ajird-1142	30	23	.	.	PUNCT
ajird-1142	31	1	public	public	ADJ
ajird-1142	31	2	accountants	accountant	NOUN
ajird-1142	31	3	often	often	ADV
ajird-1142	31	4	have	have	VERB
ajird-1142	31	5	to	to	PART
ajird-1142	31	6	build	build	VERB
ajird-1142	31	7	rapport	rapport	NOUN
ajird-1142	31	8	with	with	ADP
ajird-1142	31	9	their	their	PRON
ajird-1142	31	10	clients	client	NOUN
ajird-1142	31	11	,	,	PUNCT
ajird-1142	31	12	so	so	ADV
ajird-1142	31	13	strong	strong	ADJ
ajird-1142	31	14	social	social	ADJ
ajird-1142	31	15	skills	skill	NOUN
ajird-1142	31	16	are	be	AUX
ajird-1142	31	17	a	a	DET
ajird-1142	31	18	significant	significant	ADJ
ajird-1142	31	19	advantage	advantage	NOUN
ajird-1142	31	20	.	.	PUNCT
ajird-1142	32	1	life	life	NOUN
ajird-1142	32	2	for	for	ADP
ajird-1142	32	3	a	a	DET
ajird-1142	32	4	public	public	ADJ
ajird-1142	32	5	accountant	accountant	NOUN
ajird-1142	32	6	can	can	AUX
ajird-1142	32	7	be	be	AUX
ajird-1142	32	8	busy	busy	ADJ
ajird-1142	32	9	,	,	PUNCT
ajird-1142	32	10	filled	fill	VERB
ajird-1142	32	11	with	with	ADP
ajird-1142	32	12	travel	travel	NOUN
ajird-1142	32	13	and	and	CCONJ
ajird-1142	32	14	irregular	irregular	ADJ
ajird-1142	32	15	work	work	NOUN
ajird-1142	32	16	hours	hour	NOUN
ajird-1142	32	17	.	.	PUNCT
ajird-1142	33	1	private	private	ADJ
ajird-1142	33	2	accountants	accountant	NOUN
ajird-1142	33	3	are	be	AUX
ajird-1142	33	4	typically	typically	ADV
ajird-1142	33	5	employed	employ	VERB
ajird-1142	33	6	by	by	ADP
ajird-1142	33	7	a	a	DET
ajird-1142	33	8	single	single	ADJ
ajird-1142	33	9	employer	employer	NOUN
ajird-1142	33	10	and	and	CCONJ
ajird-1142	33	11	review	review	VERB
ajird-1142	33	12	internal	internal	ADJ
ajird-1142	33	13	business	business	NOUN
ajird-1142	33	14	documents	document	NOUN
ajird-1142	33	15	to	to	PART
ajird-1142	33	16	plan	plan	VERB
ajird-1142	33	17	budgets	budget	NOUN
ajird-1142	33	18	and	and	CCONJ
ajird-1142	33	19	evaluate	evaluate	VERB
ajird-1142	33	20	fiscal	fiscal	ADJ
ajird-1142	33	21	performance	performance	NOUN
ajird-1142	33	22	.	.	PUNCT
ajird-1142	34	1	while	while	SCONJ
ajird-1142	34	2	working	work	VERB
ajird-1142	34	3	with	with	ADP
ajird-1142	34	4	solely	solely	ADV
ajird-1142	34	5	one	one	NUM
ajird-1142	34	6	employer	employer	NOUN
ajird-1142	34	7	can	can	AUX
ajird-1142	34	8	feel	feel	VERB
ajird-1142	34	9	more	more	ADV
ajird-1142	34	10	routine	routine	ADJ
ajird-1142	34	11	,	,	PUNCT
ajird-1142	34	12	it	it	PRON
ajird-1142	34	13	often	often	ADV
ajird-1142	34	14	leads	lead	VERB
ajird-1142	34	15	to	to	ADP
ajird-1142	34	16	a	a	DET
ajird-1142	34	17	healthier	healthy	ADJ
ajird-1142	34	18	work	work	NOUN
ajird-1142	34	19	-	-	PUNCT
ajird-1142	34	20	life	life	NOUN
ajird-1142	34	21	balance	balance	NOUN
ajird-1142	34	22	.	.	PUNCT
ajird-1142	35	1	private	private	ADJ
ajird-1142	35	2	accountants	accountant	NOUN
ajird-1142	35	3	often	often	ADV
ajird-1142	35	4	specialize	specialize	VERB
ajird-1142	35	5	in	in	ADP
ajird-1142	35	6	a	a	DET
ajird-1142	35	7	specific	specific	ADJ
ajird-1142	35	8	industry	industry	NOUN
ajird-1142	35	9	,	,	PUNCT
ajird-1142	35	10	which	which	PRON
ajird-1142	35	11	can	can	AUX
ajird-1142	35	12	build	build	VERB
ajird-1142	35	13	specific	specific	ADJ
ajird-1142	35	14	knowledge	knowledge	NOUN
ajird-1142	35	15	and	and	CCONJ
ajird-1142	35	16	skill	skill	NOUN
ajird-1142	35	17	sets	set	NOUN
ajird-1142	35	18	within	within	ADP
ajird-1142	35	19	the	the	DET
ajird-1142	35	20	chosen	choose	VERB
ajird-1142	35	21	field	field	NOUN
ajird-1142	35	22	.	.	PUNCT
ajird-1142	36	1	both	both	DET
ajird-1142	36	2	career	career	NOUN
ajird-1142	36	3	paths	path	NOUN
ajird-1142	36	4	have	have	VERB
ajird-1142	36	5	similar	similar	ADJ
ajird-1142	36	6	foundations	foundation	NOUN
ajird-1142	36	7	:	:	PUNCT
ajird-1142	36	8	they	they	PRON
ajird-1142	36	9	prepare	prepare	VERB
ajird-1142	36	10	leaders	leader	NOUN
ajird-1142	36	11	with	with	ADP
ajird-1142	36	12	the	the	DET
ajird-1142	36	13	necessary	necessary	ADJ
ajird-1142	36	14	accounting	accounting	NOUN
ajird-1142	36	15	skills	skill	NOUN
ajird-1142	36	16	to	to	PART
ajird-1142	36	17	help	help	VERB
ajird-1142	36	18	organizations	organization	NOUN
ajird-1142	36	19	make	make	VERB
ajird-1142	36	20	financially	financially	ADV
ajird-1142	36	21	sound	sound	ADJ
ajird-1142	36	22	business	business	NOUN
ajird-1142	36	23	decisions	decision	NOUN
ajird-1142	36	24	.	.	PUNCT
ajird-1142	37	1	key	key	ADJ
ajird-1142	37	2	differences	difference	NOUN
ajird-1142	37	3	between	between	ADP
ajird-1142	37	4	budget	budget	NOUN
ajird-1142	37	5	accounting	accounting	NOUN
ajird-1142	37	6	in	in	ADP
ajird-1142	37	7	the	the	DET
ajird-1142	37	8	public	public	ADJ
ajird-1142	37	9	sector	sector	NOUN
ajird-1142	37	10	and	and	CCONJ
ajird-1142	37	11	accounting	accounting	NOUN
ajird-1142	37	12	in	in	ADP
ajird-1142	37	13	the	the	DET
ajird-1142	37	14	private	private	ADJ
ajird-1142	37	15	sector	sector	NOUN
ajird-1142	37	16	:	:	PUNCT
ajird-1142	37	17	american	american	PROPN
ajird-1142	37	18	journal	journal	PROPN
ajird-1142	37	19	of	of	ADP
ajird-1142	37	20	interdisciplinary	interdisciplinary	ADJ
ajird-1142	37	21	research	research	NOUN
ajird-1142	37	22	and	and	CCONJ
ajird-1142	37	23	development	development	NOUN
ajird-1142	37	24	issn	issn	PROPN
ajird-1142	37	25	online	online	NOUN
ajird-1142	37	26	:	:	PUNCT
ajird-1142	37	27	2771	2771	NUM
ajird-1142	37	28	-	-	SYM
ajird-1142	37	29	8948	8948	NUM
ajird-1142	37	30	website	website	NOUN
ajird-1142	37	31	:	:	PUNCT
ajird-1142	37	32	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-1142	37	33	volume	volume	NOUN
ajird-1142	37	34	28	28	NUM
ajird-1142	37	35	,	,	PUNCT
ajird-1142	37	36	may	may	AUX
ajird-1142	37	37	2024	2024	NUM
ajird-1142	37	38	246	246	NUM
ajird-1142	38	1	|	|	ADV
ajird-1142	38	2	p	p	X
ajird-1142	38	3	a	a	DET
ajird-1142	38	4	g	g	NOUN
ajird-1142	38	5	e	e	NOUN
ajird-1142	38	6	objectives	objective	NOUN
ajird-1142	38	7	:	:	PUNCT
ajird-1142	38	8	public	public	ADJ
ajird-1142	38	9	sector	sector	NOUN
ajird-1142	38	10	budget	budget	NOUN
ajird-1142	38	11	accounting	accounting	NOUN
ajird-1142	38	12	aims	aim	VERB
ajird-1142	38	13	to	to	PART
ajird-1142	38	14	allocate	allocate	VERB
ajird-1142	38	15	resources	resource	NOUN
ajird-1142	38	16	efficiently	efficiently	ADV
ajird-1142	38	17	to	to	PART
ajird-1142	38	18	achieve	achieve	VERB
ajird-1142	38	19	public	public	ADJ
ajird-1142	38	20	policy	policy	NOUN
ajird-1142	38	21	goals	goal	NOUN
ajird-1142	38	22	,	,	PUNCT
ajird-1142	38	23	while	while	SCONJ
ajird-1142	38	24	private	private	ADJ
ajird-1142	38	25	sector	sector	NOUN
ajird-1142	38	26	accounting	accounting	NOUN
ajird-1142	38	27	focuses	focus	VERB
ajird-1142	38	28	on	on	ADP
ajird-1142	38	29	maximizing	maximize	VERB
ajird-1142	38	30	profits	profit	NOUN
ajird-1142	38	31	and	and	CCONJ
ajird-1142	38	32	shareholder	shareholder	NOUN
ajird-1142	38	33	value	value	NOUN
ajird-1142	38	34	.	.	PUNCT
ajird-1142	39	1	regulation	regulation	NOUN
ajird-1142	39	2	:	:	PUNCT
ajird-1142	39	3	public	public	ADJ
ajird-1142	39	4	sector	sector	NOUN
ajird-1142	39	5	accounting	accounting	NOUN
ajird-1142	39	6	is	be	AUX
ajird-1142	39	7	often	often	ADV
ajird-1142	39	8	subject	subject	ADJ
ajird-1142	39	9	to	to	ADP
ajird-1142	39	10	stricter	strict	ADJ
ajird-1142	39	11	regulatory	regulatory	ADJ
ajird-1142	39	12	oversight	oversight	NOUN
ajird-1142	39	13	and	and	CCONJ
ajird-1142	39	14	compliance	compliance	NOUN
ajird-1142	39	15	requirements	requirement	NOUN
ajird-1142	39	16	compared	compare	VERB
ajird-1142	39	17	to	to	ADP
ajird-1142	39	18	private	private	ADJ
ajird-1142	39	19	sector	sector	NOUN
ajird-1142	39	20	accounting	accounting	NOUN
ajird-1142	39	21	.	.	PUNCT
ajird-1142	40	1	reporting	reporting	NOUN
ajird-1142	40	2	:	:	PUNCT
ajird-1142	40	3	public	public	ADJ
ajird-1142	40	4	sector	sector	NOUN
ajird-1142	40	5	budgets	budget	NOUN
ajird-1142	40	6	are	be	AUX
ajird-1142	40	7	typically	typically	ADV
ajird-1142	40	8	prepared	prepare	VERB
ajird-1142	40	9	using	use	VERB
ajird-1142	40	10	cash	cash	NOUN
ajird-1142	40	11	basis	basis	NOUN
ajird-1142	40	12	accounting	accounting	NOUN
ajird-1142	40	13	,	,	PUNCT
ajird-1142	40	14	focusing	focus	VERB
ajird-1142	40	15	on	on	ADP
ajird-1142	40	16	inflows	inflow	NOUN
ajird-1142	40	17	and	and	CCONJ
ajird-1142	40	18	outflows	outflow	NOUN
ajird-1142	40	19	of	of	ADP
ajird-1142	40	20	funds	fund	NOUN
ajird-1142	40	21	,	,	PUNCT
ajird-1142	40	22	while	while	SCONJ
ajird-1142	40	23	private	private	ADJ
ajird-1142	40	24	sector	sector	NOUN
ajird-1142	40	25	financial	financial	ADJ
ajird-1142	40	26	statements	statement	NOUN
ajird-1142	40	27	are	be	AUX
ajird-1142	40	28	prepared	prepare	VERB
ajird-1142	40	29	using	use	VERB
ajird-1142	40	30	accrual	accrual	ADJ
ajird-1142	40	31	basis	basis	NOUN
ajird-1142	40	32	accounting	accounting	NOUN
ajird-1142	40	33	,	,	PUNCT
ajird-1142	40	34	reflecting	reflect	VERB
ajird-1142	40	35	economic	economic	ADJ
ajird-1142	40	36	transactions	transaction	NOUN
ajird-1142	40	37	regardless	regardless	ADV
ajird-1142	40	38	of	of	ADP
ajird-1142	40	39	cash	cash	NOUN
ajird-1142	40	40	movements	movement	NOUN
ajird-1142	40	41	.	.	PUNCT
ajird-1142	41	1	bodies	body	NOUN
ajird-1142	41	2	responsible	responsible	ADJ
ajird-1142	41	3	for	for	ADP
ajird-1142	41	4	regulation	regulation	NOUN
ajird-1142	41	5	procedures	procedure	NOUN
ajird-1142	41	6	:	:	PUNCT
ajird-1142	41	7	public	public	ADJ
ajird-1142	41	8	sector	sector	NOUN
ajird-1142	41	9	:	:	PUNCT
ajird-1142	41	10	the	the	DET
ajird-1142	41	11	international	international	ADJ
ajird-1142	41	12	public	public	ADJ
ajird-1142	41	13	sector	sector	NOUN
ajird-1142	41	14	accounting	accounting	NOUN
ajird-1142	41	15	standards	standard	NOUN
ajird-1142	41	16	board	board	NOUN
ajird-1142	41	17	(	(	PUNCT
ajird-1142	41	18	ipsasb	ipsasb	NOUN
ajird-1142	41	19	)	)	PUNCT
ajird-1142	41	20	sets	set	VERB
ajird-1142	41	21	international	international	ADJ
ajird-1142	41	22	standards	standard	NOUN
ajird-1142	41	23	for	for	ADP
ajird-1142	41	24	public	public	ADJ
ajird-1142	41	25	sector	sector	NOUN
ajird-1142	41	26	accounting	accounting	NOUN
ajird-1142	41	27	practices	practice	NOUN
ajird-1142	41	28	,	,	PUNCT
ajird-1142	41	29	guiding	guide	VERB
ajird-1142	41	30	governments	government	NOUN
ajird-1142	41	31	and	and	CCONJ
ajird-1142	41	32	public	public	ADJ
ajird-1142	41	33	entities	entity	NOUN
ajird-1142	41	34	worldwide	worldwide	ADV
ajird-1142	41	35	.	.	PUNCT
ajird-1142	42	1	private	private	ADJ
ajird-1142	42	2	sector	sector	NOUN
ajird-1142	42	3	:	:	PUNCT
ajird-1142	42	4	the	the	DET
ajird-1142	42	5	international	international	ADJ
ajird-1142	42	6	accounting	accounting	NOUN
ajird-1142	42	7	standards	standard	NOUN
ajird-1142	42	8	board	board	NOUN
ajird-1142	42	9	(	(	PUNCT
ajird-1142	42	10	iasb	iasb	PROPN
ajird-1142	42	11	)	)	PUNCT
ajird-1142	42	12	establishes	establish	VERB
ajird-1142	42	13	global	global	ADJ
ajird-1142	42	14	financial	financial	ADJ
ajird-1142	42	15	reporting	reporting	NOUN
ajird-1142	42	16	standards	standard	NOUN
ajird-1142	42	17	for	for	ADP
ajird-1142	42	18	the	the	DET
ajird-1142	42	19	private	private	ADJ
ajird-1142	42	20	sector	sector	NOUN
ajird-1142	42	21	,	,	PUNCT
ajird-1142	42	22	ensuring	ensure	VERB
ajird-1142	42	23	consistency	consistency	NOUN
ajird-1142	42	24	and	and	CCONJ
ajird-1142	42	25	comparability	comparability	NOUN
ajird-1142	42	26	across	across	ADP
ajird-1142	42	27	industries	industry	NOUN
ajird-1142	42	28	and	and	CCONJ
ajird-1142	42	29	countries	country	NOUN
ajird-1142	42	30	.	.	PUNCT
ajird-1142	43	1	the	the	DET
ajird-1142	43	2	adoption	adoption	NOUN
ajird-1142	43	3	of	of	ADP
ajird-1142	43	4	accrual	accrual	ADJ
ajird-1142	43	5	accounting	accounting	NOUN
ajird-1142	43	6	by	by	ADP
ajird-1142	43	7	governments	government	NOUN
ajird-1142	43	8	is	be	AUX
ajird-1142	43	9	gathering	gather	VERB
ajird-1142	43	10	momentum	momentum	NOUN
ajird-1142	43	11	.	.	PUNCT
ajird-1142	44	1	many	many	ADJ
ajird-1142	44	2	jurisdictions	jurisdiction	NOUN
ajird-1142	44	3	that	that	PRON
ajird-1142	44	4	are	be	AUX
ajird-1142	44	5	already	already	ADV
ajird-1142	44	6	applying	apply	VERB
ajird-1142	44	7	accrual	accrual	ADJ
ajird-1142	44	8	accounting	accounting	NOUN
ajird-1142	44	9	have	have	AUX
ajird-1142	44	10	based	base	VERB
ajird-1142	44	11	their	their	PRON
ajird-1142	44	12	accounting	accounting	NOUN
ajird-1142	44	13	framework	framework	NOUN
ajird-1142	44	14	on	on	ADP
ajird-1142	44	15	either	either	CCONJ
ajird-1142	44	16	international	international	ADJ
ajird-1142	44	17	financial	financial	ADJ
ajird-1142	44	18	reporting	reporting	NOUN
ajird-1142	44	19	standards	standard	NOUN
ajird-1142	44	20	(	(	PUNCT
ajird-1142	44	21	ifrs	ifrs	NOUN
ajird-1142	44	22	)	)	PUNCT
ajird-1142	44	23	or	or	CCONJ
ajird-1142	44	24	international	international	ADJ
ajird-1142	44	25	public	public	ADJ
ajird-1142	44	26	sector	sector	NOUN
ajird-1142	44	27	accounting	accounting	NOUN
ajird-1142	44	28	standards	standard	NOUN
ajird-1142	44	29	(	(	PUNCT
ajird-1142	44	30	ipsas	ipsa	NOUN
ajird-1142	44	31	)	)	PUNCT
ajird-1142	44	32	and	and	CCONJ
ajird-1142	44	33	adapting	adapt	VERB
ajird-1142	44	34	them	they	PRON
ajird-1142	44	35	to	to	PART
ajird-1142	44	36	suit	suit	VERB
ajird-1142	44	37	their	their	PRON
ajird-1142	44	38	specific	specific	ADJ
ajird-1142	44	39	needs	need	NOUN
ajird-1142	44	40	.	.	PUNCT
ajird-1142	45	1	the	the	DET
ajird-1142	45	2	main	main	ADJ
ajird-1142	45	3	thing	thing	NOUN
ajird-1142	45	4	to	to	PART
ajird-1142	45	5	note	note	VERB
ajird-1142	45	6	is	be	AUX
ajird-1142	45	7	that	that	SCONJ
ajird-1142	45	8	financial	financial	ADJ
ajird-1142	45	9	reporting	reporting	NOUN
ajird-1142	45	10	in	in	ADP
ajird-1142	45	11	the	the	DET
ajird-1142	45	12	public	public	ADJ
ajird-1142	45	13	and	and	CCONJ
ajird-1142	45	14	private	private	ADJ
ajird-1142	45	15	sectors	sector	NOUN
ajird-1142	45	16	is	be	AUX
ajird-1142	45	17	not	not	PART
ajird-1142	45	18	materially	materially	ADV
ajird-1142	45	19	different	different	ADJ
ajird-1142	45	20	when	when	SCONJ
ajird-1142	45	21	applying	apply	VERB
ajird-1142	45	22	generally	generally	ADV
ajird-1142	45	23	accepted	accept	VERB
ajird-1142	45	24	accounting	accounting	NOUN
ajird-1142	45	25	practice	practice	NOUN
ajird-1142	45	26	(	(	PUNCT
ajird-1142	45	27	gaap	gaap	PROPN
ajird-1142	45	28	)	)	PUNCT
ajird-1142	45	29	.	.	PUNCT
ajird-1142	46	1	a	a	DET
ajird-1142	46	2	balance	balance	NOUN
ajird-1142	46	3	sheet	sheet	NOUN
ajird-1142	46	4	must	must	AUX
ajird-1142	46	5	be	be	AUX
ajird-1142	46	6	created	create	VERB
ajird-1142	46	7	,	,	PUNCT
ajird-1142	46	8	assets	asset	NOUN
ajird-1142	46	9	and	and	CCONJ
ajird-1142	46	10	liabilities	liability	NOUN
ajird-1142	46	11	valued	value	VERB
ajird-1142	46	12	,	,	PUNCT
ajird-1142	46	13	and	and	CCONJ
ajird-1142	46	14	revenue	revenue	NOUN
ajird-1142	46	15	and	and	CCONJ
ajird-1142	46	16	expenditure	expenditure	NOUN
ajird-1142	46	17	recorded	record	VERB
ajird-1142	46	18	on	on	ADP
ajird-1142	46	19	an	an	DET
ajird-1142	46	20	accrual	accrual	ADJ
ajird-1142	46	21	basis	basis	NOUN
ajird-1142	46	22	–	–	PUNCT
ajird-1142	46	23	all	all	ADV
ajird-1142	46	24	with	with	ADP
ajird-1142	46	25	accompanying	accompany	VERB
ajird-1142	46	26	notes	note	NOUN
ajird-1142	46	27	.	.	PUNCT
ajird-1142	47	1	most	most	ADJ
ajird-1142	47	2	differences	difference	NOUN
ajird-1142	47	3	between	between	ADP
ajird-1142	47	4	public	public	ADJ
ajird-1142	47	5	and	and	CCONJ
ajird-1142	47	6	private	private	ADJ
ajird-1142	47	7	sector	sector	NOUN
ajird-1142	47	8	accounting	accounting	NOUN
ajird-1142	47	9	arise	arise	NOUN
ajird-1142	47	10	when	when	SCONJ
ajird-1142	47	11	transactions	transaction	NOUN
ajird-1142	47	12	are	be	AUX
ajird-1142	47	13	not	not	PART
ajird-1142	47	14	at	at	ADP
ajird-1142	47	15	arm	arm	NOUN
ajird-1142	47	16	's	's	PART
ajird-1142	47	17	length	length	NOUN
ajird-1142	47	18	.	.	PUNCT
ajird-1142	48	1	these	these	PRON
ajird-1142	48	2	are	be	AUX
ajird-1142	48	3	often	often	ADV
ajird-1142	48	4	referred	refer	VERB
ajird-1142	48	5	to	to	ADP
ajird-1142	48	6	as	as	ADP
ajird-1142	48	7	non	non	ADJ
ajird-1142	48	8	-	-	ADJ
ajird-1142	48	9	exchange	exchange	ADJ
ajird-1142	48	10	transactions	transaction	NOUN
ajird-1142	48	11	,	,	PUNCT
ajird-1142	48	12	where	where	SCONJ
ajird-1142	48	13	an	an	DET
ajird-1142	48	14	entity	entity	NOUN
ajird-1142	48	15	receives	receive	VERB
ajird-1142	48	16	value	value	NOUN
ajird-1142	48	17	from	from	ADP
ajird-1142	48	18	another	another	DET
ajird-1142	48	19	entity	entity	NOUN
ajird-1142	48	20	without	without	ADP
ajird-1142	48	21	giving	give	VERB
ajird-1142	48	22	approximately	approximately	ADV
ajird-1142	48	23	equal	equal	ADJ
ajird-1142	48	24	value	value	NOUN
ajird-1142	48	25	in	in	ADP
ajird-1142	48	26	exchange	exchange	NOUN
ajird-1142	48	27	or	or	CCONJ
ajird-1142	48	28	gives	give	VERB
ajird-1142	48	29	value	value	NOUN
ajird-1142	48	30	to	to	ADP
ajird-1142	48	31	another	another	DET
ajird-1142	48	32	entity	entity	NOUN
ajird-1142	48	33	without	without	ADP
ajird-1142	48	34	directly	directly	ADV
ajird-1142	48	35	receiving	receive	VERB
ajird-1142	48	36	approximately	approximately	ADV
ajird-1142	48	37	equal	equal	ADJ
ajird-1142	48	38	value	value	NOUN
ajird-1142	48	39	in	in	ADP
ajird-1142	48	40	exchange	exchange	NOUN
ajird-1142	48	41	.	.	PUNCT
ajird-1142	49	1	examples	example	NOUN
ajird-1142	49	2	include	include	VERB
ajird-1142	49	3	taxes	taxis	NOUN
ajird-1142	49	4	,	,	PUNCT
ajird-1142	49	5	fines	fine	NOUN
ajird-1142	49	6	and	and	CCONJ
ajird-1142	49	7	penalties	penalty	NOUN
ajird-1142	49	8	but	but	CCONJ
ajird-1142	49	9	also	also	ADV
ajird-1142	49	10	grants	grant	NOUN
ajird-1142	49	11	and	and	CCONJ
ajird-1142	49	12	donations	donation	NOUN
ajird-1142	49	13	.	.	PUNCT
ajird-1142	50	1	ifrs	ifrs	PROPN
ajird-1142	50	2	assumes	assume	VERB
ajird-1142	50	3	transactions	transaction	NOUN
ajird-1142	50	4	are	be	AUX
ajird-1142	50	5	on	on	ADP
ajird-1142	50	6	a	a	DET
ajird-1142	50	7	commercial	commercial	ADJ
ajird-1142	50	8	basis	basis	NOUN
ajird-1142	50	9	and	and	CCONJ
ajird-1142	50	10	do	do	AUX
ajird-1142	50	11	n't	not	PART
ajird-1142	50	12	cover	cover	VERB
ajird-1142	50	13	these	these	DET
ajird-1142	50	14	types	type	NOUN
ajird-1142	50	15	of	of	ADP
ajird-1142	50	16	transactions	transaction	NOUN
ajird-1142	50	17	.	.	PUNCT
ajird-1142	51	1	that	that	PRON
ajird-1142	51	2	is	be	AUX
ajird-1142	51	3	why	why	SCONJ
ajird-1142	51	4	,	,	PUNCT
ajird-1142	51	5	when	when	SCONJ
ajird-1142	51	6	comparing	compare	VERB
ajird-1142	51	7	ifrs	ifrs	NOUN
ajird-1142	51	8	with	with	ADP
ajird-1142	51	9	ipsas	ipsa	NOUN
ajird-1142	51	10	,	,	PUNCT
ajird-1142	51	11	the	the	DET
ajird-1142	51	12	standards	standard	NOUN
ajird-1142	51	13	are	be	AUX
ajird-1142	51	14	broadly	broadly	ADV
ajird-1142	51	15	aligned	align	VERB
ajird-1142	51	16	(	(	PUNCT
ajird-1142	51	17	with	with	ADP
ajird-1142	51	18	different	different	ADJ
ajird-1142	51	19	terminology	terminology	NOUN
ajird-1142	51	20	)	)	PUNCT
ajird-1142	51	21	yet	yet	CCONJ
ajird-1142	51	22	ipsas	ipsa	NOUN
ajird-1142	51	23	contain	contain	VERB
ajird-1142	51	24	a	a	DET
ajird-1142	51	25	handful	handful	NOUN
ajird-1142	51	26	of	of	ADP
ajird-1142	51	27	standards	standard	NOUN
ajird-1142	51	28	that	that	PRON
ajird-1142	51	29	cover	cover	VERB
ajird-1142	51	30	public	public	ADJ
ajird-1142	51	31	sector	sector	NOUN
ajird-1142	51	32	specifics	specific	NOUN
ajird-1142	51	33	,	,	PUNCT
ajird-1142	51	34	the	the	DET
ajird-1142	51	35	most	most	ADV
ajird-1142	51	36	prominent	prominent	ADJ
ajird-1142	51	37	being	be	AUX
ajird-1142	51	38	social	social	ADJ
ajird-1142	51	39	benefits	benefit	NOUN
ajird-1142	51	40	.	.	PUNCT
ajird-1142	52	1	apart	apart	ADV
ajird-1142	52	2	from	from	ADP
ajird-1142	52	3	non	non	ADJ
ajird-1142	52	4	-	-	ADJ
ajird-1142	52	5	exchange	exchange	ADJ
ajird-1142	52	6	transactions	transaction	NOUN
ajird-1142	52	7	another	another	DET
ajird-1142	52	8	key	key	ADJ
ajird-1142	52	9	difference	difference	NOUN
ajird-1142	52	10	has	have	AUX
ajird-1142	52	11	emerged	emerge	VERB
ajird-1142	52	12	in	in	ADP
ajird-1142	52	13	relation	relation	NOUN
ajird-1142	52	14	to	to	ADP
ajird-1142	52	15	fair	fair	ADJ
ajird-1142	52	16	value	value	NOUN
ajird-1142	52	17	.	.	PUNCT
ajird-1142	53	1	ifrs	ifrs	PROPN
ajird-1142	53	2	13	13	NUM
ajird-1142	53	3	'	'	PUNCT
ajird-1142	53	4	fair	fair	ADJ
ajird-1142	53	5	value	value	NOUN
ajird-1142	53	6	'	'	PUNCT
ajird-1142	53	7	has	have	AUX
ajird-1142	53	8	introduced	introduce	VERB
ajird-1142	53	9	a	a	DET
ajird-1142	53	10	number	number	NOUN
ajird-1142	53	11	of	of	ADP
ajird-1142	53	12	concepts	concept	NOUN
ajird-1142	53	13	that	that	PRON
ajird-1142	53	14	are	be	AUX
ajird-1142	53	15	not	not	PART
ajird-1142	53	16	always	always	ADV
ajird-1142	53	17	easily	easily	ADV
ajird-1142	53	18	applied	apply	VERB
ajird-1142	53	19	in	in	ADP
ajird-1142	53	20	the	the	DET
ajird-1142	53	21	public	public	ADJ
ajird-1142	53	22	sector	sector	NOUN
ajird-1142	53	23	.	.	PUNCT
ajird-1142	54	1	there	there	PRON
ajird-1142	54	2	are	be	VERB
ajird-1142	54	3	a	a	DET
ajird-1142	54	4	number	number	NOUN
ajird-1142	54	5	of	of	ADP
ajird-1142	54	6	differences	difference	NOUN
ajird-1142	54	7	in	in	ADP
ajird-1142	54	8	the	the	DET
ajird-1142	54	9	measurement	measurement	NOUN
ajird-1142	54	10	bases	basis	NOUN
ajird-1142	54	11	and	and	CCONJ
ajird-1142	54	12	techniques	technique	NOUN
ajird-1142	54	13	when	when	SCONJ
ajird-1142	54	14	comparing	compare	VERB
ajird-1142	54	15	ifrs	ifrs	NOUN
ajird-1142	54	16	and	and	CCONJ
ajird-1142	54	17	ipsas	ipsa	NOUN
ajird-1142	54	18	.	.	PUNCT
ajird-1142	55	1	the	the	DET
ajird-1142	55	2	ipsasb	ipsasb	PROPN
ajird-1142	55	3	measurement	measurement	PROPN
ajird-1142	55	4	standard	standard	PROPN
ajird-1142	55	5	provides	provide	VERB
ajird-1142	55	6	a	a	DET
ajird-1142	55	7	useful	useful	ADJ
ajird-1142	55	8	overview	overview	NOUN
ajird-1142	55	9	of	of	ADP
ajird-1142	55	10	the	the	DET
ajird-1142	55	11	most	most	ADV
ajird-1142	55	12	commonly	commonly	ADV
ajird-1142	55	13	applied	apply	VERB
ajird-1142	55	14	measurement	measurement	NOUN
ajird-1142	55	15	bases	basis	NOUN
ajird-1142	55	16	and	and	CCONJ
ajird-1142	55	17	techniques	technique	NOUN
ajird-1142	55	18	.	.	PUNCT
ajird-1142	56	1	in	in	ADP
ajird-1142	56	2	contrast	contrast	NOUN
ajird-1142	56	3	,	,	PUNCT
ajird-1142	56	4	ifrs	ifrs	PROPN
ajird-1142	56	5	only	only	ADV
ajird-1142	56	6	american	american	PROPN
ajird-1142	56	7	journal	journal	PROPN
ajird-1142	56	8	of	of	ADP
ajird-1142	56	9	interdisciplinary	interdisciplinary	ADJ
ajird-1142	56	10	research	research	NOUN
ajird-1142	56	11	and	and	CCONJ
ajird-1142	56	12	development	development	NOUN
ajird-1142	56	13	issn	issn	PROPN
ajird-1142	56	14	online	online	NOUN
ajird-1142	56	15	:	:	PUNCT
ajird-1142	56	16	2771	2771	NUM
ajird-1142	56	17	-	-	SYM
ajird-1142	56	18	8948	8948	NUM
ajird-1142	56	19	website	website	NOUN
ajird-1142	56	20	:	:	PUNCT
ajird-1142	56	21	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-1142	56	22	volume	volume	NOUN
ajird-1142	56	23	28	28	NUM
ajird-1142	56	24	,	,	PUNCT
ajird-1142	56	25	may	may	AUX
ajird-1142	56	26	2024	2024	NUM
ajird-1142	56	27	247	247	NUM
ajird-1142	56	28	|	|	ADV
ajird-1142	56	29	p	p	NOUN
ajird-1142	56	30	a	a	DET
ajird-1142	56	31	g	g	NOUN
ajird-1142	56	32	e	e	NOUN
ajird-1142	56	33	has	have	VERB
ajird-1142	56	34	a	a	DET
ajird-1142	56	35	specific	specific	ADJ
ajird-1142	56	36	standard	standard	NOUN
ajird-1142	56	37	on	on	ADP
ajird-1142	56	38	fair	fair	ADJ
ajird-1142	56	39	value	value	NOUN
ajird-1142	56	40	(	(	PUNCT
ajird-1142	56	41	ifrs	ifrs	NOUN
ajird-1142	56	42	13	13	NUM
ajird-1142	56	43	)	)	PUNCT
ajird-1142	56	44	but	but	CCONJ
ajird-1142	56	45	does	do	AUX
ajird-1142	56	46	provide	provide	VERB
ajird-1142	56	47	more	more	ADJ
ajird-1142	56	48	guidance	guidance	NOUN
ajird-1142	56	49	on	on	ADP
ajird-1142	56	50	measurement	measurement	NOUN
ajird-1142	56	51	within	within	ADP
ajird-1142	56	52	other	other	ADJ
ajird-1142	56	53	standards	standard	NOUN
ajird-1142	56	54	.	.	PUNCT
ajird-1142	57	1	there	there	PRON
ajird-1142	57	2	are	be	VERB
ajird-1142	57	3	three	three	NUM
ajird-1142	57	4	differences	difference	NOUN
ajird-1142	57	5	that	that	PRON
ajird-1142	57	6	require	require	VERB
ajird-1142	57	7	greater	great	ADJ
ajird-1142	57	8	scrutiny	scrutiny	NOUN
ajird-1142	57	9	:	:	PUNCT
ajird-1142	57	10	1	1	X
ajird-1142	57	11	.	.	PUNCT
ajird-1142	57	12	fair	fair	ADJ
ajird-1142	57	13	value	value	NOUN
ajird-1142	57	14	and	and	CCONJ
ajird-1142	57	15	how	how	SCONJ
ajird-1142	57	16	that	that	PRON
ajird-1142	57	17	is	be	AUX
ajird-1142	57	18	applied	apply	VERB
ajird-1142	57	19	in	in	ADP
ajird-1142	57	20	the	the	DET
ajird-1142	57	21	public	public	ADJ
ajird-1142	57	22	sector	sector	NOUN
ajird-1142	57	23	;	;	PUNCT
ajird-1142	57	24	2	2	X
ajird-1142	57	25	.	.	X
ajird-1142	57	26	unique	unique	ADJ
ajird-1142	57	27	measurement	measurement	NOUN
ajird-1142	57	28	basis	basis	NOUN
ajird-1142	57	29	in	in	ADP
ajird-1142	57	30	public	public	ADJ
ajird-1142	57	31	sector	sector	NOUN
ajird-1142	57	32	–	–	PUNCT
ajird-1142	57	33	current	current	ADJ
ajird-1142	57	34	operational	operational	ADJ
ajird-1142	57	35	value	value	NOUN
ajird-1142	57	36	;	;	PUNCT
ajird-1142	57	37	and	and	CCONJ
ajird-1142	57	38	3	3	X
ajird-1142	57	39	.	.	X
ajird-1142	57	40	assets	asset	NOUN
ajird-1142	57	41	held	hold	VERB
ajird-1142	57	42	for	for	ADP
ajird-1142	57	43	their	their	PRON
ajird-1142	57	44	service	service	NOUN
ajird-1142	57	45	potential	potential	NOUN
ajird-1142	57	46	and	and	CCONJ
ajird-1142	57	47	other	other	ADJ
ajird-1142	57	48	specialist	specialist	ADJ
ajird-1142	57	49	assets	asset	NOUN
ajird-1142	57	50	.	.	PUNCT
ajird-1142	58	1	the	the	DET
ajird-1142	58	2	analysis	analysis	NOUN
ajird-1142	58	3	of	of	ADP
ajird-1142	58	4	key	key	ADJ
ajird-1142	58	5	differences	difference	NOUN
ajird-1142	58	6	between	between	ADP
ajird-1142	58	7	budget	budget	NOUN
ajird-1142	58	8	accounting	accounting	NOUN
ajird-1142	58	9	in	in	ADP
ajird-1142	58	10	the	the	DET
ajird-1142	58	11	public	public	ADJ
ajird-1142	58	12	sector	sector	NOUN
ajird-1142	58	13	and	and	CCONJ
ajird-1142	58	14	accounting	accounting	NOUN
ajird-1142	58	15	in	in	ADP
ajird-1142	58	16	the	the	DET
ajird-1142	58	17	private	private	ADJ
ajird-1142	58	18	sector	sector	NOUN
ajird-1142	58	19	underscores	underscore	VERB
ajird-1142	58	20	the	the	DET
ajird-1142	58	21	challenges	challenge	NOUN
ajird-1142	58	22	and	and	CCONJ
ajird-1142	58	23	opportunities	opportunity	NOUN
ajird-1142	58	24	for	for	ADP
ajird-1142	58	25	aligning	align	VERB
ajird-1142	58	26	financial	financial	ADJ
ajird-1142	58	27	reporting	reporting	NOUN
ajird-1142	58	28	practices	practice	NOUN
ajird-1142	58	29	across	across	ADP
ajird-1142	58	30	sectors	sector	NOUN
ajird-1142	58	31	.	.	PUNCT
ajird-1142	59	1	recommendations	recommendation	NOUN
ajird-1142	59	2	include	include	VERB
ajird-1142	59	3	harmonizing	harmonize	VERB
ajird-1142	59	4	accounting	accounting	NOUN
ajird-1142	59	5	standards	standard	NOUN
ajird-1142	59	6	,	,	PUNCT
ajird-1142	59	7	enhancing	enhance	VERB
ajird-1142	59	8	transparency	transparency	NOUN
ajird-1142	59	9	in	in	ADP
ajird-1142	59	10	public	public	ADJ
ajird-1142	59	11	sector	sector	NOUN
ajird-1142	59	12	budgeting	budgeting	NOUN
ajird-1142	59	13	,	,	PUNCT
ajird-1142	59	14	and	and	CCONJ
ajird-1142	59	15	promoting	promote	VERB
ajird-1142	59	16	accountability	accountability	NOUN
ajird-1142	59	17	through	through	ADP
ajird-1142	59	18	improved	improved	ADJ
ajird-1142	59	19	reporting	reporting	NOUN
ajird-1142	59	20	mechanisms	mechanism	NOUN
ajird-1142	59	21	.	.	PUNCT
ajird-1142	60	1	conclusion	conclusion	VERB
ajird-1142	60	2	public	public	ADJ
ajird-1142	60	3	sector	sector	NOUN
ajird-1142	60	4	budget	budget	NOUN
ajird-1142	60	5	accounting	accounting	NOUN
ajird-1142	60	6	aims	aim	VERB
ajird-1142	60	7	to	to	PART
ajird-1142	60	8	allocate	allocate	VERB
ajird-1142	60	9	resources	resource	NOUN
ajird-1142	60	10	efficiently	efficiently	ADV
ajird-1142	60	11	to	to	PART
ajird-1142	60	12	achieve	achieve	VERB
ajird-1142	60	13	public	public	ADJ
ajird-1142	60	14	policy	policy	NOUN
ajird-1142	60	15	goals	goal	NOUN
ajird-1142	60	16	,	,	PUNCT
ajird-1142	60	17	while	while	SCONJ
ajird-1142	60	18	private	private	ADJ
ajird-1142	60	19	sector	sector	NOUN
ajird-1142	60	20	accounting	accounting	NOUN
ajird-1142	60	21	focuses	focus	VERB
ajird-1142	60	22	on	on	ADP
ajird-1142	60	23	maximizing	maximize	VERB
ajird-1142	60	24	profits	profit	NOUN
ajird-1142	60	25	and	and	CCONJ
ajird-1142	60	26	shareholder	shareholder	NOUN
ajird-1142	60	27	value	value	NOUN
ajird-1142	60	28	.	.	PUNCT
ajird-1142	61	1	public	public	ADJ
ajird-1142	61	2	sector	sector	NOUN
ajird-1142	61	3	accounting	accounting	NOUN
ajird-1142	61	4	is	be	AUX
ajird-1142	61	5	often	often	ADV
ajird-1142	61	6	subject	subject	ADJ
ajird-1142	61	7	to	to	ADP
ajird-1142	61	8	stricter	strict	ADJ
ajird-1142	61	9	regulatory	regulatory	ADJ
ajird-1142	61	10	oversight	oversight	NOUN
ajird-1142	61	11	and	and	CCONJ
ajird-1142	61	12	compliance	compliance	NOUN
ajird-1142	61	13	requirements	requirement	NOUN
ajird-1142	61	14	compared	compare	VERB
ajird-1142	61	15	to	to	ADP
ajird-1142	61	16	the	the	DET
ajird-1142	61	17	private	private	ADJ
ajird-1142	61	18	sector	sector	NOUN
ajird-1142	61	19	.	.	PUNCT
ajird-1142	62	1	additionally	additionally	ADV
ajird-1142	62	2	,	,	PUNCT
ajird-1142	62	3	public	public	ADJ
ajird-1142	62	4	sector	sector	NOUN
ajird-1142	62	5	budgets	budget	NOUN
ajird-1142	62	6	are	be	AUX
ajird-1142	62	7	typically	typically	ADV
ajird-1142	62	8	prepared	prepare	VERB
ajird-1142	62	9	using	use	VERB
ajird-1142	62	10	cash	cash	NOUN
ajird-1142	62	11	basis	basis	NOUN
ajird-1142	62	12	accounting	accounting	NOUN
ajird-1142	62	13	,	,	PUNCT
ajird-1142	62	14	while	while	SCONJ
ajird-1142	62	15	private	private	ADJ
ajird-1142	62	16	sector	sector	NOUN
ajird-1142	62	17	financial	financial	ADJ
ajird-1142	62	18	statements	statement	NOUN
ajird-1142	62	19	use	use	VERB
ajird-1142	62	20	accrual	accrual	ADJ
ajird-1142	62	21	basis	basis	NOUN
ajird-1142	62	22	accounting	accounting	NOUN
ajird-1142	62	23	.	.	PUNCT
ajird-1142	63	1	although	although	SCONJ
ajird-1142	63	2	financial	financial	ADJ
ajird-1142	63	3	reporting	reporting	NOUN
ajird-1142	63	4	in	in	ADP
ajird-1142	63	5	the	the	DET
ajird-1142	63	6	public	public	ADJ
ajird-1142	63	7	and	and	CCONJ
ajird-1142	63	8	private	private	ADJ
ajird-1142	63	9	sectors	sector	NOUN
ajird-1142	63	10	is	be	AUX
ajird-1142	63	11	not	not	PART
ajird-1142	63	12	materially	materially	ADV
ajird-1142	63	13	different	different	ADJ
ajird-1142	63	14	when	when	SCONJ
ajird-1142	63	15	applying	apply	VERB
ajird-1142	63	16	generally	generally	ADV
ajird-1142	63	17	accepted	accept	VERB
ajird-1142	63	18	accounting	accounting	NOUN
ajird-1142	63	19	practice	practice	NOUN
ajird-1142	63	20	(	(	PUNCT
ajird-1142	63	21	gaap	gaap	PROPN
ajird-1142	63	22	)	)	PUNCT
ajird-1142	63	23	,	,	PUNCT
ajird-1142	63	24	some	some	DET
ajird-1142	63	25	variations	variation	NOUN
ajird-1142	63	26	arise	arise	VERB
ajird-1142	63	27	when	when	SCONJ
ajird-1142	63	28	dealing	deal	VERB
ajird-1142	63	29	with	with	ADP
ajird-1142	63	30	non	non	ADJ
ajird-1142	63	31	-	-	ADJ
ajird-1142	63	32	exchange	exchange	ADJ
ajird-1142	63	33	transactions	transaction	NOUN
ajird-1142	63	34	.	.	PUNCT
ajird-1142	64	1	these	these	DET
ajird-1142	64	2	transactions	transaction	NOUN
ajird-1142	64	3	,	,	PUNCT
ajird-1142	64	4	such	such	ADJ
ajird-1142	64	5	as	as	ADP
ajird-1142	64	6	taxes	taxis	NOUN
ajird-1142	64	7	,	,	PUNCT
ajird-1142	64	8	fines	fine	NOUN
ajird-1142	64	9	,	,	PUNCT
ajird-1142	64	10	grants	grant	NOUN
ajird-1142	64	11	,	,	PUNCT
ajird-1142	64	12	and	and	CCONJ
ajird-1142	64	13	donations	donation	NOUN
ajird-1142	64	14	,	,	PUNCT
ajird-1142	64	15	are	be	AUX
ajird-1142	64	16	not	not	PART
ajird-1142	64	17	covered	cover	VERB
ajird-1142	64	18	by	by	ADP
ajird-1142	64	19	ifrs	ifrs	PROPN
ajird-1142	64	20	as	as	SCONJ
ajird-1142	64	21	they	they	PRON
ajird-1142	64	22	assume	assume	VERB
ajird-1142	64	23	commercial	commercial	ADJ
ajird-1142	64	24	basis	basis	NOUN
ajird-1142	64	25	transactions	transaction	NOUN
ajird-1142	64	26	.	.	PUNCT
ajird-1142	65	1	in	in	ADP
ajird-1142	65	2	summary	summary	NOUN
ajird-1142	65	3	,	,	PUNCT
ajird-1142	65	4	while	while	SCONJ
ajird-1142	65	5	there	there	PRON
ajird-1142	65	6	are	be	VERB
ajird-1142	65	7	similarities	similarity	NOUN
ajird-1142	65	8	between	between	ADP
ajird-1142	65	9	public	public	ADJ
ajird-1142	65	10	and	and	CCONJ
ajird-1142	65	11	private	private	ADJ
ajird-1142	65	12	sector	sector	NOUN
ajird-1142	65	13	accounting	accounting	NOUN
ajird-1142	65	14	,	,	PUNCT
ajird-1142	65	15	each	each	DET
ajird-1142	65	16	path	path	NOUN
ajird-1142	65	17	has	have	VERB
ajird-1142	65	18	its	its	PRON
ajird-1142	65	19	unique	unique	ADJ
ajird-1142	65	20	characteristics	characteristic	NOUN
ajird-1142	65	21	and	and	CCONJ
ajird-1142	65	22	requirements	requirement	NOUN
ajird-1142	65	23	.	.	PUNCT
ajird-1142	66	1	aspiring	aspire	VERB
ajird-1142	66	2	accountants	accountant	NOUN
ajird-1142	66	3	should	should	AUX
ajird-1142	66	4	consider	consider	VERB
ajird-1142	66	5	their	their	PRON
ajird-1142	66	6	interests	interest	NOUN
ajird-1142	66	7	,	,	PUNCT
ajird-1142	66	8	work	work	NOUN
ajird-1142	66	9	-	-	PUNCT
ajird-1142	66	10	life	life	NOUN
ajird-1142	66	11	balance	balance	NOUN
ajird-1142	66	12	preferences	preference	NOUN
ajird-1142	66	13	,	,	PUNCT
ajird-1142	66	14	and	and	CCONJ
ajird-1142	66	15	the	the	DET
ajird-1142	66	16	specific	specific	ADJ
ajird-1142	66	17	industry	industry	NOUN
ajird-1142	66	18	they	they	PRON
ajird-1142	66	19	wish	wish	VERB
ajird-1142	66	20	to	to	PART
ajird-1142	66	21	specialize	specialize	VERB
ajird-1142	66	22	in	in	ADP
ajird-1142	66	23	when	when	SCONJ
ajird-1142	66	24	choosing	choose	VERB
ajird-1142	66	25	between	between	ADP
ajird-1142	66	26	public	public	ADJ
ajird-1142	66	27	and	and	CCONJ
ajird-1142	66	28	private	private	ADJ
ajird-1142	66	29	accounting	accounting	NOUN
ajird-1142	66	30	.	.	PUNCT
ajird-1142	67	1	references	reference	NOUN
ajird-1142	67	2	:	:	PUNCT
ajird-1142	67	3	1	1	X
ajird-1142	67	4	.	.	X
ajird-1142	67	5	adhikari	adhikari	PROPN
ajird-1142	67	6	,	,	PUNCT
ajird-1142	67	7	p.	p.	PROPN
ajird-1142	67	8	,	,	PUNCT
ajird-1142	67	9	&	&	CCONJ
ajird-1142	67	10	jayasinghe	jayasinghe	PROPN
ajird-1142	67	11	,	,	PUNCT
ajird-1142	67	12	k.	k.	PROPN
ajird-1142	67	13	(	(	PUNCT
ajird-1142	67	14	2017	2017	NUM
ajird-1142	67	15	)	)	PUNCT
ajird-1142	67	16	.	.	PUNCT
ajird-1142	68	1	‘	'	PUNCT
ajird-1142	68	2	agents	agent	NOUN
ajird-1142	68	3	-	-	PUNCT
ajird-1142	68	4	in	in	ADP
ajird-1142	68	5	-	-	PUNCT
ajird-1142	68	6	focus	focus	NOUN
ajird-1142	68	7	’	'	PUNCT
ajird-1142	68	8	and	and	CCONJ
ajird-1142	68	9	‘	'	PUNCT
ajird-1142	68	10	agents	agent	NOUN
ajird-1142	68	11	-	-	PUNCT
ajird-1142	68	12	in	in	ADP
ajird-1142	68	13	-	-	PUNCT
ajird-1142	68	14	context	context	NOUN
ajird-1142	68	15	’	'	PUNCT
ajird-1142	68	16	:	:	PUNCT
ajird-1142	68	17	the	the	DET
ajird-1142	68	18	strong	strong	ADJ
ajird-1142	68	19	structuration	structuration	NOUN
ajird-1142	68	20	analysis	analysis	NOUN
ajird-1142	68	21	of	of	ADP
ajird-1142	68	22	central	central	ADJ
ajird-1142	68	23	government	government	NOUN
ajird-1142	68	24	accounting	accounting	NOUN
ajird-1142	68	25	practices	practice	NOUN
ajird-1142	68	26	and	and	CCONJ
ajird-1142	68	27	reforms	reform	NOUN
ajird-1142	68	28	in	in	ADP
ajird-1142	68	29	nepal	nepal	ADJ
ajird-1142	68	30	.	.	PUNCT
ajird-1142	69	1	accounting	accounting	PROPN
ajird-1142	69	2	forum	forum	PROPN
ajird-1142	69	3	,	,	PUNCT
ajird-1142	69	4	41(2	41(2	NUM
ajird-1142	69	5	)	)	PUNCT
ajird-1142	69	6	,	,	PUNCT
ajird-1142	69	7	96	96	NUM
ajird-1142	69	8	-	-	SYM
ajird-1142	69	9	115	115	NUM
ajird-1142	69	10	.	.	PUNCT
ajird-1142	70	1	https://doi.org/10.1016/j.accfor.2017.01.001	https://doi.org/10.1016/j.accfor.2017.01.001	ADJ
ajird-1142	70	2	2	2	NUM
ajird-1142	70	3	.	.	PUNCT
ajird-1142	71	1	adhikari	adhikari	PROPN
ajird-1142	71	2	,	,	PUNCT
ajird-1142	71	3	p.	p.	PROPN
ajird-1142	71	4	,	,	PUNCT
ajird-1142	71	5	kuruppu	kuruppu	PROPN
ajird-1142	71	6	,	,	PUNCT
ajird-1142	71	7	c.	c.	PROPN
ajird-1142	71	8	,	,	PUNCT
ajird-1142	71	9	ouda	ouda	NOUN
ajird-1142	71	10	,	,	PUNCT
ajird-1142	71	11	h.	h.	NOUN
ajird-1142	71	12	,	,	PUNCT
ajird-1142	71	13	grossi	grossi	PROPN
ajird-1142	71	14	,	,	PUNCT
ajird-1142	71	15	g.	g.	PROPN
ajird-1142	71	16	,	,	PUNCT
ajird-1142	71	17	&	&	CCONJ
ajird-1142	71	18	ambalangodage	ambalangodage	NOUN
ajird-1142	71	19	,	,	PUNCT
ajird-1142	71	20	d.	d.	NOUN
ajird-1142	71	21	(	(	PUNCT
ajird-1142	71	22	2021	2021	NUM
ajird-1142	71	23	)	)	PUNCT
ajird-1142	71	24	.	.	PUNCT
ajird-1142	72	1	unintended	unintended	ADJ
ajird-1142	72	2	consequences	consequence	NOUN
ajird-1142	72	3	in	in	ADP
ajird-1142	72	4	implementing	implement	VERB
ajird-1142	72	5	public	public	ADJ
ajird-1142	72	6	sector	sector	NOUN
ajird-1142	72	7	accounting	accounting	NOUN
ajird-1142	72	8	reforms	reform	NOUN
ajird-1142	72	9	in	in	ADP
ajird-1142	72	10	emerging	emerge	VERB
ajird-1142	72	11	economies	economy	NOUN
ajird-1142	72	12	:	:	PUNCT
ajird-1142	72	13	evidence	evidence	NOUN
ajird-1142	72	14	from	from	ADP
ajird-1142	72	15	egypt	egypt	PROPN
ajird-1142	72	16	,	,	PUNCT
ajird-1142	72	17	nepal	nepal	NOUN
ajird-1142	72	18	and	and	CCONJ
ajird-1142	72	19	sri	sri	PROPN
ajird-1142	72	20	lanka	lanka	PROPN
ajird-1142	72	21	.	.	PUNCT
ajird-1142	73	1	international	international	ADJ
ajird-1142	73	2	review	review	PROPN
ajird-1142	73	3	of	of	ADP
ajird-1142	73	4	administrative	administrative	ADJ
ajird-1142	73	5	sciences	sciences	PROPN
ajird-1142	73	6	,	,	PUNCT
ajird-1142	73	7	87(4	87(4	NUM
ajird-1142	73	8	)	)	PUNCT
ajird-1142	73	9	,	,	PUNCT
ajird-1142	73	10	870	870	NUM
ajird-1142	73	11	-	-	SYM
ajird-1142	73	12	887	887	NUM
ajird-1142	73	13	.	.	PUNCT
ajird-1142	74	1	https://doi.org/10.1177/0020852319864156	https://doi.org/10.1177/0020852319864156	PROPN
ajird-1142	74	2	3	3	NUM
ajird-1142	74	3	.	.	PUNCT
ajird-1142	74	4	gourfinkel	gourfinkel	PROPN
ajird-1142	74	5	,	,	PUNCT
ajird-1142	74	6	d.	d.	PROPN
ajird-1142	74	7	(	(	PUNCT
ajird-1142	74	8	2022	2022	NUM
ajird-1142	74	9	)	)	PUNCT
ajird-1142	74	10	.	.	PUNCT
ajird-1142	75	1	the	the	DET
ajird-1142	75	2	main	main	ADJ
ajird-1142	75	3	challenges	challenge	NOUN
ajird-1142	75	4	of	of	ADP
ajird-1142	75	5	public	public	ADJ
ajird-1142	75	6	sector	sector	NOUN
ajird-1142	75	7	accounting	accounting	NOUN
ajird-1142	75	8	reforms	reform	NOUN
ajird-1142	75	9	and	and	CCONJ
ajird-1142	75	10	world	world	PROPN
ajird-1142	75	11	bank	bank	PROPN
ajird-1142	75	12	’s	’s	PART
ajird-1142	75	13	public	public	ADJ
ajird-1142	75	14	sector	sector	NOUN
ajird-1142	75	15	accounting	accounting	NOUN
ajird-1142	75	16	and	and	CCONJ
ajird-1142	75	17	reporting	reporting	NOUN
ajird-1142	75	18	(	(	PUNCT
ajird-1142	75	19	pulsar	pulsar	NOUN
ajird-1142	75	20	)	)	PUNCT
ajird-1142	75	21	program	program	NOUN
ajird-1142	75	22	.	.	PUNCT
ajird-1142	76	1	journal	journal	PROPN
ajird-1142	76	2	of	of	ADP
ajird-1142	76	3	public	public	ADJ
ajird-1142	76	4	budgeting	budgeting	NOUN
ajird-1142	76	5	,	,	PUNCT
ajird-1142	76	6	accounting	accounting	NOUN
ajird-1142	76	7	&	&	CCONJ
ajird-1142	76	8	financial	financial	ADJ
ajird-1142	76	9	management	management	NOUN
ajird-1142	76	10	,	,	PUNCT
ajird-1142	76	11	34(2	34(2	NUM
ajird-1142	76	12	)	)	PUNCT
ajird-1142	76	13	,	,	PUNCT
ajird-1142	76	14	347	347	NUM
ajird-1142	76	15	-	-	SYM
ajird-1142	76	16	352	352	NUM
ajird-1142	76	17	.	.	PUNCT
ajird-1142	77	1	https://doi.org/10.1108/jpbafm-05-2021-0079	https://doi.org/10.1108/jpbafm-05-2021-0079	PROPN
ajird-1142	77	2	american	american	PROPN
ajird-1142	77	3	journal	journal	PROPN
ajird-1142	77	4	of	of	ADP
ajird-1142	77	5	interdisciplinary	interdisciplinary	ADJ
ajird-1142	77	6	research	research	NOUN
ajird-1142	77	7	and	and	CCONJ
ajird-1142	77	8	development	development	NOUN
ajird-1142	77	9	issn	issn	PROPN
ajird-1142	77	10	online	online	NOUN
ajird-1142	77	11	:	:	PUNCT
ajird-1142	77	12	2771	2771	NUM
ajird-1142	77	13	-	-	SYM
ajird-1142	77	14	8948	8948	NUM
ajird-1142	77	15	website	website	NOUN
ajird-1142	77	16	:	:	PUNCT
ajird-1142	77	17	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-1142	77	18	volume	volume	NOUN
ajird-1142	77	19	28	28	NUM
ajird-1142	77	20	,	,	PUNCT
ajird-1142	77	21	may	may	AUX
ajird-1142	77	22	2024	2024	NUM
ajird-1142	77	23	248	248	NUM
ajird-1142	78	1	|	|	ADV
ajird-1142	78	2	p	p	ADP
ajird-1142	78	3	a	a	DET
ajird-1142	78	4	g	g	NOUN
ajird-1142	78	5	e	e	NOUN
ajird-1142	78	6	4	4	NUM
ajird-1142	78	7	.	.	PUNCT
ajird-1142	79	1	tawiah	tawiah	PROPN
ajird-1142	79	2	,	,	PUNCT
ajird-1142	79	3	v.	v.	PROPN
ajird-1142	79	4	,	,	PUNCT
ajird-1142	79	5	&	&	CCONJ
ajird-1142	79	6	soobaroyen	soobaroyen	PROPN
ajird-1142	79	7	,	,	PUNCT
ajird-1142	79	8	t.	t.	PROPN
ajird-1142	79	9	(	(	PUNCT
ajird-1142	79	10	2022	2022	NUM
ajird-1142	79	11	)	)	PUNCT
ajird-1142	79	12	.	.	PUNCT
ajird-1142	80	1	the	the	DET
ajird-1142	80	2	relationship	relationship	NOUN
ajird-1142	80	3	between	between	ADP
ajird-1142	80	4	the	the	DET
ajird-1142	80	5	adoption	adoption	NOUN
ajird-1142	80	6	of	of	ADP
ajird-1142	80	7	international	international	ADJ
ajird-1142	80	8	public	public	ADJ
ajird-1142	80	9	sector	sector	NOUN
ajird-1142	80	10	accounting	accounting	NOUN
ajird-1142	80	11	standards	standard	NOUN
ajird-1142	80	12	and	and	CCONJ
ajird-1142	80	13	sources	source	NOUN
ajird-1142	80	14	of	of	ADP
ajird-1142	80	15	government	government	NOUN
ajird-1142	80	16	financing	financing	NOUN
ajird-1142	80	17	:	:	PUNCT
ajird-1142	80	18	evidence	evidence	NOUN
ajird-1142	80	19	from	from	ADP
ajird-1142	80	20	developing	develop	VERB
ajird-1142	80	21	countries	country	NOUN
ajird-1142	80	22	.	.	PUNCT
ajird-1142	81	1	accounting	accounting	NOUN
ajird-1142	81	2	forum	forum	PROPN
ajird-1142	81	3	.	.	PUNCT
ajird-1142	82	1	https://doi.org/10.1080/01559982.2022.2151073	https://doi.org/10.1080/01559982.2022.2151073	NOUN
ajird-1142	83	1	5	5	X
ajird-1142	83	2	.	.	X
ajird-1142	83	3	bonollo	bonollo	PROPN
ajird-1142	83	4	,	,	PUNCT
ajird-1142	83	5	e.	e.	PROPN
ajird-1142	83	6	(	(	PUNCT
ajird-1142	83	7	2023	2023	NUM
ajird-1142	83	8	)	)	PUNCT
ajird-1142	83	9	.	.	PUNCT
ajird-1142	84	1	negative	negative	ADJ
ajird-1142	84	2	effects	effect	NOUN
ajird-1142	84	3	of	of	ADP
ajird-1142	84	4	the	the	DET
ajird-1142	84	5	adoption	adoption	NOUN
ajird-1142	84	6	of	of	ADP
ajird-1142	84	7	accrual	accrual	ADJ
ajird-1142	84	8	accounting	accounting	NOUN
ajird-1142	84	9	in	in	ADP
ajird-1142	84	10	the	the	DET
ajird-1142	84	11	public	public	ADJ
ajird-1142	84	12	sector	sector	NOUN
ajird-1142	84	13	:	:	PUNCT
ajird-1142	84	14	a	a	DET
ajird-1142	84	15	systematic	systematic	ADJ
ajird-1142	84	16	literature	literature	NOUN
ajird-1142	84	17	review	review	NOUN
ajird-1142	84	18	and	and	CCONJ
ajird-1142	84	19	future	future	ADJ
ajird-1142	84	20	prospects	prospect	NOUN
ajird-1142	84	21	.	.	PUNCT
ajird-1142	85	1	journal	journal	NOUN
ajird-1142	85	2	of	of	ADP
ajird-1142	85	3	public	public	ADJ
ajird-1142	85	4	budgeting	budgeting	NOUN
ajird-1142	85	5	,	,	PUNCT
ajird-1142	85	6	accounting	accounting	NOUN
ajird-1142	85	7	&	&	CCONJ
ajird-1142	85	8	financial	financial	ADJ
ajird-1142	85	9	management	management	NOUN
ajird-1142	85	10	,	,	PUNCT
ajird-1142	85	11	35(6	35(6	NUM
ajird-1142	85	12	)	)	PUNCT
ajird-1142	85	13	,	,	PUNCT
ajird-1142	85	14	1	1	NUM
ajird-1142	85	15	-	-	SYM
ajird-1142	85	16	27	27	NUM
ajird-1142	85	17	.	.	PUNCT
ajird-1142	86	1	https://doi.org/10.1108/jpbafm-062022-0097	https://doi.org/10.1108/jpbafm-062022-0097	PROPN
ajird-1142	86	2	6	6	NUM
ajird-1142	86	3	.	.	PUNCT
ajird-1142	87	1	tawiah	tawiah	PROPN
ajird-1142	87	2	,	,	PUNCT
ajird-1142	87	3	v.	v.	PROPN
ajird-1142	87	4	(	(	PUNCT
ajird-1142	87	5	2023a	2023a	NUM
ajird-1142	87	6	)	)	PUNCT
ajird-1142	87	7	.	.	PUNCT
ajird-1142	88	1	the	the	DET
ajird-1142	88	2	effect	effect	NOUN
ajird-1142	88	3	of	of	ADP
ajird-1142	88	4	ipsas	ipsas	ADJ
ajird-1142	88	5	adoption	adoption	NOUN
ajird-1142	88	6	on	on	ADP
ajird-1142	88	7	governance	governance	NOUN
ajird-1142	88	8	quality	quality	NOUN
ajird-1142	88	9	:	:	PUNCT
ajird-1142	88	10	evidence	evidence	NOUN
ajird-1142	88	11	from	from	ADP
ajird-1142	88	12	developing	develop	VERB
ajird-1142	88	13	and	and	CCONJ
ajird-1142	88	14	developed	developed	ADJ
ajird-1142	88	15	countries	country	NOUN
ajird-1142	88	16	.	.	PUNCT
ajird-1142	89	1	public	public	ADJ
ajird-1142	89	2	organization	organization	NOUN
ajird-1142	89	3	review	review	PROPN
ajird-1142	89	4	,	,	PUNCT
ajird-1142	89	5	23(1	23(1	NOUN
ajird-1142	89	6	)	)	PUNCT
ajird-1142	89	7	,	,	PUNCT
ajird-1142	89	8	305	305	NUM
ajird-1142	89	9	-	-	SYM
ajird-1142	89	10	324	324	NUM
ajird-1142	89	11	.	.	PUNCT
ajird-1142	90	1	https://doi.org/10.1007/s11115-022-00625-w	https://doi.org/10.1007/s11115-022-00625-w	NOUN
ajird-1142	90	2	7	7	X
ajird-1142	90	3	.	.	X
ajird-1142	91	1	tawiah	tawiah	PROPN
ajird-1142	91	2	,	,	PUNCT
ajird-1142	91	3	v.	v.	PROPN
ajird-1142	91	4	(	(	PUNCT
ajird-1142	91	5	2023b	2023b	NUM
ajird-1142	91	6	)	)	PUNCT
ajird-1142	91	7	.	.	PUNCT
ajird-1142	92	1	the	the	DET
ajird-1142	92	2	impact	impact	NOUN
ajird-1142	92	3	of	of	ADP
ajird-1142	92	4	ipsas	ipsas	ADJ
ajird-1142	92	5	adoption	adoption	NOUN
ajird-1142	92	6	on	on	ADP
ajird-1142	92	7	corruption	corruption	NOUN
ajird-1142	92	8	in	in	ADP
ajird-1142	92	9	developing	develop	VERB
ajird-1142	92	10	countries	country	NOUN
ajird-1142	92	11	.	.	PUNCT
ajird-1142	93	1	financial	financial	ADJ
ajird-1142	93	2	accountability	accountability	NOUN
ajird-1142	93	3	&	&	CCONJ
ajird-1142	93	4	management	management	NOUN
ajird-1142	93	5	,	,	PUNCT
ajird-1142	93	6	39(1	39(1	NUM
ajird-1142	93	7	)	)	PUNCT
ajird-1142	93	8	,	,	PUNCT
ajird-1142	93	9	103	103	NUM
ajird-1142	93	10	-	-	SYM
ajird-1142	93	11	124	124	NUM
ajird-1142	93	12	.	.	PUNCT
ajird-1142	94	1	https://doi.org/10.1111/faam.12288	https://doi.org/10.1111/faam.12288	X
ajird-1142	94	2	.	.	PUNCT