id	sid	tid	token	lemma	pos
abrj-567	1	1	50	50	NUM
abrj-567	1	2	©	©	PROPN
abrj-567	1	3	2025	2025	NUM
abrj-567	1	4	by	by	ADP
abrj-567	1	5	the	the	DET
abrj-567	1	6	author	author	NOUN
abrj-567	1	7	;	;	PUNCT
abrj-567	1	8	licensee	licensee	NOUN
abrj-567	1	9	eastern	eastern	ADJ
abrj-567	1	10	centre	centre	NOUN
abrj-567	1	11	of	of	ADP
abrj-567	1	12	science	science	NOUN
abrj-567	1	13	and	and	CCONJ
abrj-567	1	14	education	education	NOUN
abrj-567	1	15	,	,	PUNCT
abrj-567	1	16	usa	usa	PROPN
abrj-567	1	17	asian	asian	PROPN
abrj-567	1	18	business	business	PROPN
abrj-567	1	19	research	research	PROPN
abrj-567	1	20	journal	journal	PROPN
abrj-567	1	21	vol	vol	NOUN
abrj-567	1	22	.	.	PROPN
abrj-567	2	1	10	10	NUM
abrj-567	2	2	,	,	PUNCT
abrj-567	2	3	no	no	INTJ
abrj-567	2	4	.	.	NOUN
abrj-567	2	5	9	9	NUM
abrj-567	2	6	,	,	PUNCT
abrj-567	2	7	50	50	NUM
abrj-567	2	8	-	-	SYM
abrj-567	2	9	61	61	NUM
abrj-567	2	10	,	,	PUNCT
abrj-567	2	11	2025	2025	NUM
abrj-567	2	12	issn	issn	NOUN
abrj-567	2	13	:	:	PUNCT
abrj-567	2	14	2576	2576	NUM
abrj-567	2	15	-	-	SYM
abrj-567	2	16	6759	6759	NUM
abrj-567	2	17	doi	doi	NOUN
abrj-567	2	18	:	:	PUNCT
abrj-567	2	19	10.55220/2576	10.55220/2576	NUM
abrj-567	2	20	-	-	SYM
abrj-567	2	21	6759.567	6759.567	NUM
abrj-567	2	22	©	©	ADP
abrj-567	2	23	2025	2025	NUM
abrj-567	2	24	by	by	ADP
abrj-567	2	25	the	the	DET
abrj-567	2	26	author	author	NOUN
abrj-567	2	27	;	;	PUNCT
abrj-567	2	28	licensee	licensee	NOUN
abrj-567	2	29	eastern	eastern	ADJ
abrj-567	2	30	centre	centre	NOUN
abrj-567	2	31	of	of	ADP
abrj-567	2	32	science	science	NOUN
abrj-567	2	33	and	and	CCONJ
abrj-567	2	34	education	education	NOUN
abrj-567	2	35	,	,	PUNCT
abrj-567	2	36	usa	usa	PROPN
abrj-567	2	37	the	the	DET
abrj-567	2	38	role	role	NOUN
abrj-567	2	39	of	of	ADP
abrj-567	2	40	open	open	ADJ
abrj-567	2	41	book	book	NOUN
abrj-567	2	42	accounting	accounting	NOUN
abrj-567	2	43	and	and	CCONJ
abrj-567	2	44	blockchain	blockchain	PROPN
abrj-567	2	45	technology	technology	PROPN
abrj-567	2	46	in	in	ADP
abrj-567	2	47	developing	develop	VERB
abrj-567	2	48	cost	cost	NOUN
abrj-567	2	49	accounting	accounting	NOUN
abrj-567	2	50	systems	system	NOUN
abrj-567	2	51	and	and	CCONJ
abrj-567	2	52	achieving	achieve	VERB
abrj-567	2	53	greater	great	ADJ
abrj-567	2	54	transparency	transparency	NOUN
abrj-567	2	55	in	in	ADP
abrj-567	2	56	supply	supply	NOUN
abrj-567	2	57	chains	chain	NOUN
abrj-567	2	58	–	–	PUNCT
abrj-567	2	59	an	an	DET
abrj-567	2	60	applied	apply	VERB
abrj-567	2	61	study	study	NOUN
abrj-567	2	62	in	in	ADP
abrj-567	2	63	iraqi	iraqi	ADJ
abrj-567	2	64	airways	airways	PROPN
abrj-567	2	65	waleed	waleed	PROPN
abrj-567	2	66	khalid	khalid	PROPN
abrj-567	2	67	shihab	shihab	PROPN
abrj-567	2	68	administrative	administrative	PROPN
abrj-567	2	69	technical	technical	PROPN
abrj-567	2	70	college	college	PROPN
abrj-567	2	71	–	–	PUNCT
abrj-567	2	72	mosul	mosul	PROPN
abrj-567	2	73	,	,	PUNCT
abrj-567	2	74	accounting	accounting	NOUN
abrj-567	2	75	techniques	technique	NOUN
abrj-567	2	76	dept	dept	NOUN
abrj-567	2	77	.	.	PUNCT
abrj-567	3	1	northern	northern	PROPN
abrj-567	3	2	technical	technical	PROPN
abrj-567	3	3	university	university	PROPN
abrj-567	3	4	,	,	PUNCT
abrj-567	3	5	iraq	iraq	PROPN
abrj-567	3	6	.	.	PUNCT
abrj-567	4	1	email	email	NOUN
abrj-567	4	2	:	:	PUNCT
abrj-567	4	3	wakeed_khalid@ntu.edu.iq	wakeed_khalid@ntu.edu.iq	PROPN
abrj-567	4	4	(	(	PUNCT
abrj-567	4	5	corresponding	corresponding	ADJ
abrj-567	4	6	author	author	NOUN
abrj-567	4	7	)	)	PUNCT
abrj-567	4	8	abstract	abstract	ADV
abrj-567	4	9	this	this	DET
abrj-567	4	10	study	study	NOUN
abrj-567	4	11	intends	intend	VERB
abrj-567	4	12	to	to	PART
abrj-567	4	13	assess	assess	VERB
abrj-567	4	14	the	the	DET
abrj-567	4	15	impact	impact	NOUN
abrj-567	4	16	of	of	ADP
abrj-567	4	17	applying	apply	VERB
abrj-567	4	18	open	open	ADJ
abrj-567	4	19	book	book	NOUN
abrj-567	4	20	accounting	accounting	NOUN
abrj-567	4	21	endorsed	endorse	VERB
abrj-567	4	22	by	by	ADP
abrj-567	4	23	blockchain	blockchain	PROPN
abrj-567	4	24	technology	technology	PROPN
abrj-567	4	25	on	on	ADP
abrj-567	4	26	improving	improve	VERB
abrj-567	4	27	transparency	transparency	NOUN
abrj-567	4	28	and	and	CCONJ
abrj-567	4	29	efficiency	efficiency	NOUN
abrj-567	4	30	in	in	ADP
abrj-567	4	31	the	the	DET
abrj-567	4	32	supply	supply	NOUN
abrj-567	4	33	chains	chain	NOUN
abrj-567	4	34	of	of	ADP
abrj-567	4	35	iraqi	iraqi	ADJ
abrj-567	4	36	airways	airway	NOUN
abrj-567	4	37	.	.	PUNCT
abrj-567	5	1	the	the	DET
abrj-567	5	2	importance	importance	NOUN
abrj-567	5	3	of	of	ADP
abrj-567	5	4	the	the	DET
abrj-567	5	5	study	study	NOUN
abrj-567	5	6	originates	originate	NOUN
abrj-567	5	7	from	from	ADP
abrj-567	5	8	the	the	DET
abrj-567	5	9	critical	critical	ADJ
abrj-567	5	10	need	need	NOUN
abrj-567	5	11	to	to	PART
abrj-567	5	12	enhance	enhance	VERB
abrj-567	5	13	the	the	DET
abrj-567	5	14	accuracy	accuracy	NOUN
abrj-567	5	15	of	of	ADP
abrj-567	5	16	cost	cost	NOUN
abrj-567	5	17	reports	report	NOUN
abrj-567	5	18	,	,	PUNCT
abrj-567	5	19	facilitate	facilitate	ADJ
abrj-567	5	20	data	datum	NOUN
abrj-567	5	21	updates	update	NOUN
abrj-567	5	22	,	,	PUNCT
abrj-567	5	23	and	and	CCONJ
abrj-567	5	24	reduce	reduce	VERB
abrj-567	5	25	financial	financial	ADJ
abrj-567	5	26	disputes	dispute	NOUN
abrj-567	5	27	in	in	ADP
abrj-567	5	28	view	view	NOUN
abrj-567	5	29	of	of	ADP
abrj-567	5	30	the	the	DET
abrj-567	5	31	challenges	challenge	NOUN
abrj-567	5	32	confronted	confront	VERB
abrj-567	5	33	by	by	ADP
abrj-567	5	34	traditional	traditional	ADJ
abrj-567	5	35	systems	system	NOUN
abrj-567	5	36	in	in	ADP
abrj-567	5	37	cost	cost	NOUN
abrj-567	5	38	accounting	accounting	NOUN
abrj-567	5	39	and	and	CCONJ
abrj-567	5	40	supply	supply	NOUN
abrj-567	5	41	chain	chain	VERB
abrj-567	5	42	management.the	management.the	DET
abrj-567	5	43	study	study	NOUN
abrj-567	5	44	problem	problem	NOUN
abrj-567	5	45	originates	originate	NOUN
abrj-567	5	46	from	from	ADP
abrj-567	5	47	in	in	ADP
abrj-567	5	48	the	the	DET
abrj-567	5	49	insufficiency	insufficiency	NOUN
abrj-567	5	50	of	of	ADP
abrj-567	5	51	transparency	transparency	NOUN
abrj-567	5	52	,	,	PUNCT
abrj-567	5	53	high	high	ADJ
abrj-567	5	54	error	error	NOUN
abrj-567	5	55	rates	rate	NOUN
abrj-567	5	56	,	,	PUNCT
abrj-567	5	57	and	and	CCONJ
abrj-567	5	58	setbacks	setback	NOUN
abrj-567	5	59	in	in	ADP
abrj-567	5	60	updating	update	VERB
abrj-567	5	61	cost	cost	NOUN
abrj-567	5	62	data	datum	NOUN
abrj-567	5	63	,	,	PUNCT
abrj-567	5	64	which	which	PRON
abrj-567	5	65	lead	lead	VERB
abrj-567	5	66	to	to	ADP
abrj-567	5	67	frequent	frequent	ADJ
abrj-567	5	68	financial	financial	ADJ
abrj-567	5	69	disputes	dispute	NOUN
abrj-567	5	70	and	and	CCONJ
abrj-567	5	71	high	high	ADJ
abrj-567	5	72	monitoring	monitoring	NOUN
abrj-567	5	73	costs	cost	NOUN
abrj-567	5	74	.	.	PUNCT
abrj-567	6	1	these	these	DET
abrj-567	6	2	issues	issue	NOUN
abrj-567	6	3	prevent	prevent	VERB
abrj-567	6	4	operational	operational	ADJ
abrj-567	6	5	efficiency	efficiency	NOUN
abrj-567	6	6	and	and	CCONJ
abrj-567	6	7	negatively	negatively	ADV
abrj-567	6	8	affect	affect	VERB
abrj-567	6	9	both	both	CCONJ
abrj-567	6	10	operational	operational	ADJ
abrj-567	6	11	and	and	CCONJ
abrj-567	6	12	financial	financial	ADJ
abrj-567	6	13	performance	performance	NOUN
abrj-567	6	14	of	of	ADP
abrj-567	6	15	the	the	DET
abrj-567	6	16	organization	organization	NOUN
abrj-567	6	17	.	.	PUNCT
abrj-567	7	1	the	the	DET
abrj-567	7	2	study	study	NOUN
abrj-567	7	3	employed	employ	VERB
abrj-567	7	4	a	a	DET
abrj-567	7	5	descriptive	descriptive	ADJ
abrj-567	7	6	analytical	analytical	ADJ
abrj-567	7	7	applied	apply	VERB
abrj-567	7	8	approach	approach	NOUN
abrj-567	7	9	,	,	PUNCT
abrj-567	7	10	obtaining	obtain	VERB
abrj-567	7	11	and	and	CCONJ
abrj-567	7	12	examining	examine	VERB
abrj-567	7	13	actual	actual	ADJ
abrj-567	7	14	secondary	secondary	ADJ
abrj-567	7	15	data	datum	NOUN
abrj-567	7	16	from	from	ADP
abrj-567	7	17	the	the	DET
abrj-567	7	18	company	company	NOUN
abrj-567	7	19	’s	’s	PART
abrj-567	7	20	records	record	NOUN
abrj-567	7	21	and	and	CCONJ
abrj-567	7	22	reports	report	NOUN
abrj-567	7	23	for	for	ADP
abrj-567	7	24	two	two	NUM
abrj-567	7	25	periods	period	NOUN
abrj-567	7	26	before	before	ADV
abrj-567	7	27	and	and	CCONJ
abrj-567	7	28	after	after	ADP
abrj-567	7	29	the	the	DET
abrj-567	7	30	implementation	implementation	NOUN
abrj-567	7	31	of	of	ADP
abrj-567	7	32	the	the	DET
abrj-567	7	33	open	open	ADJ
abrj-567	7	34	book	book	NOUN
abrj-567	7	35	accounting	accounting	NOUN
abrj-567	7	36	system	system	NOUN
abrj-567	7	37	supported	support	VERB
abrj-567	7	38	by	by	ADP
abrj-567	7	39	blockchain	blockchain	PROPN
abrj-567	7	40	.	.	PUNCT
abrj-567	8	1	the	the	DET
abrj-567	8	2	study	study	NOUN
abrj-567	8	3	emphasized	emphasize	VERB
abrj-567	8	4	on	on	ADP
abrj-567	8	5	principal	principal	ADJ
abrj-567	8	6	measures	measure	NOUN
abrj-567	8	7	like	like	ADP
abrj-567	8	8	error	error	NOUN
abrj-567	8	9	rates	rate	NOUN
abrj-567	8	10	in	in	ADP
abrj-567	8	11	cost	cost	NOUN
abrj-567	8	12	reports	report	NOUN
abrj-567	8	13	,	,	PUNCT
abrj-567	8	14	data	datum	NOUN
abrj-567	8	15	update	update	NOUN
abrj-567	8	16	time	time	NOUN
abrj-567	8	17	,	,	PUNCT
abrj-567	8	18	level	level	NOUN
abrj-567	8	19	of	of	ADP
abrj-567	8	20	transparency	transparency	NOUN
abrj-567	8	21	,	,	PUNCT
abrj-567	8	22	dispute	dispute	NOUN
abrj-567	8	23	rates	rate	NOUN
abrj-567	8	24	,	,	PUNCT
abrj-567	8	25	and	and	CCONJ
abrj-567	8	26	costs	cost	NOUN
abrj-567	8	27	of	of	ADP
abrj-567	8	28	monitoring	monitoring	NOUN
abrj-567	8	29	and	and	CCONJ
abrj-567	8	30	auditing	auditing	NOUN
abrj-567	8	31	expenses	expense	NOUN
abrj-567	8	32	.	.	PUNCT
abrj-567	9	1	the	the	DET
abrj-567	9	2	study	study	NOUN
abrj-567	9	3	results	result	NOUN
abrj-567	9	4	demonstrated	demonstrate	VERB
abrj-567	9	5	notable	notable	ADJ
abrj-567	9	6	improvements	improvement	NOUN
abrj-567	9	7	after	after	ADP
abrj-567	9	8	implementation	implementation	NOUN
abrj-567	9	9	such	such	ADJ
abrj-567	9	10	as	as	ADP
abrj-567	9	11	error	error	NOUN
abrj-567	9	12	rates	rate	NOUN
abrj-567	9	13	declined	decline	VERB
abrj-567	9	14	from	from	ADP
abrj-567	9	15	12	12	NUM
abrj-567	9	16	%	%	NOUN
abrj-567	9	17	to	to	PART
abrj-567	9	18	2	2	NUM
abrj-567	9	19	%	%	NOUN
abrj-567	9	20	,	,	PUNCT
abrj-567	9	21	data	datum	NOUN
abrj-567	9	22	update	update	NOUN
abrj-567	9	23	time	time	NOUN
abrj-567	9	24	decreased	decrease	VERB
abrj-567	9	25	from	from	ADP
abrj-567	9	26	several	several	ADJ
abrj-567	9	27	days	day	NOUN
abrj-567	9	28	to	to	ADP
abrj-567	9	29	minutes	minute	NOUN
abrj-567	9	30	,	,	PUNCT
abrj-567	9	31	transparency	transparency	NOUN
abrj-567	9	32	levels	level	NOUN
abrj-567	9	33	increased	increase	VERB
abrj-567	9	34	from	from	ADP
abrj-567	9	35	40	40	NUM
abrj-567	9	36	to	to	PART
abrj-567	9	37	85	85	NUM
abrj-567	9	38	out	out	ADP
abrj-567	9	39	of	of	ADP
abrj-567	9	40	100	100	NUM
abrj-567	9	41	,	,	PUNCT
abrj-567	9	42	and	and	CCONJ
abrj-567	9	43	financial	financial	ADJ
abrj-567	9	44	disputes	dispute	NOUN
abrj-567	9	45	declined	decline	VERB
abrj-567	9	46	from	from	ADP
abrj-567	9	47	15	15	NUM
abrj-567	9	48	%	%	NOUN
abrj-567	9	49	to	to	PART
abrj-567	9	50	3	3	NUM
abrj-567	9	51	%	%	NOUN
abrj-567	9	52	.	.	PUNCT
abrj-567	10	1	in	in	ADP
abrj-567	10	2	addition	addition	NOUN
abrj-567	10	3	,	,	PUNCT
abrj-567	10	4	there	there	PRON
abrj-567	10	5	were	be	VERB
abrj-567	10	6	substantial	substantial	ADJ
abrj-567	10	7	savings	saving	NOUN
abrj-567	10	8	in	in	ADP
abrj-567	10	9	monitoring	monitoring	NOUN
abrj-567	10	10	and	and	CCONJ
abrj-567	10	11	auditing	auditing	NOUN
abrj-567	10	12	costs	cost	NOUN
abrj-567	10	13	,	,	PUNCT
abrj-567	10	14	demonstrating	demonstrate	VERB
abrj-567	10	15	the	the	DET
abrj-567	10	16	economic	economic	ADJ
abrj-567	10	17	feasibility	feasibility	NOUN
abrj-567	10	18	of	of	ADP
abrj-567	10	19	the	the	DET
abrj-567	10	20	application	application	NOUN
abrj-567	10	21	.	.	PUNCT
abrj-567	11	1	according	accord	VERB
abrj-567	11	2	to	to	ADP
abrj-567	11	3	these	these	DET
abrj-567	11	4	findings	finding	NOUN
abrj-567	11	5	,	,	PUNCT
abrj-567	11	6	the	the	DET
abrj-567	11	7	study	study	NOUN
abrj-567	11	8	recommends	recommend	VERB
abrj-567	11	9	that	that	SCONJ
abrj-567	11	10	the	the	DET
abrj-567	11	11	adoption	adoption	NOUN
abrj-567	11	12	of	of	ADP
abrj-567	11	13	open	open	ADJ
abrj-567	11	14	book	book	NOUN
abrj-567	11	15	accounting	accounting	NOUN
abrj-567	11	16	endorsed	endorse	VERB
abrj-567	11	17	by	by	ADP
abrj-567	11	18	blockchain	blockchain	PROPN
abrj-567	11	19	technology	technology	PROPN
abrj-567	11	20	in	in	ADP
abrj-567	11	21	aviation	aviation	NOUN
abrj-567	11	22	institutions	institution	NOUN
abrj-567	11	23	and	and	CCONJ
abrj-567	11	24	supply	supply	NOUN
abrj-567	11	25	chain	chain	NOUN
abrj-567	11	26	companies	company	NOUN
abrj-567	11	27	to	to	PART
abrj-567	11	28	improve	improve	VERB
abrj-567	11	29	financial	financial	ADJ
abrj-567	11	30	and	and	CCONJ
abrj-567	11	31	operational	operational	ADJ
abrj-567	11	32	efficiency	efficiency	NOUN
abrj-567	11	33	,	,	PUNCT
abrj-567	11	34	enhance	enhance	VERB
abrj-567	11	35	transparency	transparency	NOUN
abrj-567	11	36	,	,	PUNCT
abrj-567	11	37	and	and	CCONJ
abrj-567	11	38	reduce	reduce	VERB
abrj-567	11	39	waste	waste	NOUN
abrj-567	11	40	and	and	CCONJ
abrj-567	11	41	disputes	dispute	NOUN
abrj-567	11	42	.	.	PUNCT
abrj-567	12	1	in	in	ADP
abrj-567	12	2	addition	addition	NOUN
abrj-567	12	3	,	,	PUNCT
abrj-567	12	4	suggests	suggest	VERB
abrj-567	12	5	providing	provide	VERB
abrj-567	12	6	appropriate	appropriate	ADJ
abrj-567	12	7	staff	staff	NOUN
abrj-567	12	8	training	training	NOUN
abrj-567	12	9	,	,	PUNCT
abrj-567	12	10	enhancing	enhance	VERB
abrj-567	12	11	digital	digital	ADJ
abrj-567	12	12	infrastructure	infrastructure	NOUN
abrj-567	12	13	,	,	PUNCT
abrj-567	12	14	and	and	CCONJ
abrj-567	12	15	cooperating	cooperate	VERB
abrj-567	12	16	collaborating	collaborate	VERB
abrj-567	12	17	with	with	ADP
abrj-567	12	18	regulatory	regulatory	ADJ
abrj-567	12	19	authorities	authority	NOUN
abrj-567	12	20	to	to	PART
abrj-567	12	21	facilitate	facilitate	VERB
abrj-567	12	22	integration	integration	NOUN
abrj-567	12	23	processes	process	NOUN
abrj-567	12	24	and	and	CCONJ
abrj-567	12	25	ensure	ensure	VERB
abrj-567	12	26	regulatory	regulatory	ADJ
abrj-567	12	27	adherence	adherence	NOUN
abrj-567	12	28	.	.	PUNCT
abrj-567	13	1	keywords	keyword	NOUN
abrj-567	13	2	:	:	PUNCT
abrj-567	13	3	blockchain	blockchain	PROPN
abrj-567	13	4	technology	technology	PROPN
abrj-567	13	5	,	,	PUNCT
abrj-567	13	6	cost	cost	NOUN
abrj-567	13	7	management	management	NOUN
abrj-567	13	8	,	,	PUNCT
abrj-567	13	9	open	open	ADJ
abrj-567	13	10	book	book	NOUN
abrj-567	13	11	accounting	accounting	NOUN
abrj-567	13	12	,	,	PUNCT
abrj-567	13	13	supply	supply	NOUN
abrj-567	13	14	chain	chain	NOUN
abrj-567	13	15	efficiency	efficiency	NOUN
abrj-567	13	16	.	.	PUNCT
abrj-567	14	1	1	1	X
abrj-567	14	2	.	.	X
abrj-567	14	3	research	research	NOUN
abrj-567	14	4	methodology	methodology	NOUN
abrj-567	14	5	and	and	CCONJ
abrj-567	14	6	previous	previous	ADJ
abrj-567	14	7	studies	study	NOUN
abrj-567	14	8	1.1	1.1	NUM
abrj-567	14	9	.	.	PUNCT
abrj-567	15	1	introduction	introduction	NOUN
abrj-567	15	2	as	as	ADP
abrj-567	15	3	a	a	DET
abrj-567	15	4	result	result	NOUN
abrj-567	15	5	of	of	ADP
abrj-567	15	6	expeditious	expeditious	ADJ
abrj-567	15	7	technological	technological	ADJ
abrj-567	15	8	development	development	NOUN
abrj-567	15	9	and	and	CCONJ
abrj-567	15	10	the	the	DET
abrj-567	15	11	far	far	ADV
abrj-567	15	12	-	-	PUNCT
abrj-567	15	13	reaching	reach	VERB
abrj-567	15	14	changes	change	NOUN
abrj-567	15	15	occurring	occur	VERB
abrj-567	15	16	in	in	ADP
abrj-567	15	17	the	the	DET
abrj-567	15	18	global	global	ADJ
abrj-567	15	19	business	business	NOUN
abrj-567	15	20	sector	sector	NOUN
abrj-567	15	21	,	,	PUNCT
abrj-567	15	22	organizations	organization	NOUN
abrj-567	15	23	are	be	AUX
abrj-567	15	24	confronting	confront	VERB
abrj-567	15	25	increasing	increase	VERB
abrj-567	15	26	challenges	challenge	NOUN
abrj-567	15	27	in	in	ADP
abrj-567	15	28	managing	manage	VERB
abrj-567	15	29	financial	financial	ADJ
abrj-567	15	30	and	and	CCONJ
abrj-567	15	31	operational	operational	ADJ
abrj-567	15	32	resources	resource	NOUN
abrj-567	15	33	,	,	PUNCT
abrj-567	15	34	especially	especially	ADV
abrj-567	15	35	in	in	ADP
abrj-567	15	36	the	the	DET
abrj-567	15	37	areas	area	NOUN
abrj-567	15	38	of	of	ADP
abrj-567	15	39	cost	cost	NOUN
abrj-567	15	40	accounting	accounting	NOUN
abrj-567	15	41	and	and	CCONJ
abrj-567	15	42	supply	supply	NOUN
abrj-567	15	43	chains	chain	NOUN
abrj-567	15	44	.	.	PUNCT
abrj-567	16	1	cost	cost	NOUN
abrj-567	16	2	accounting	accounting	NOUN
abrj-567	16	3	signifies	signifie	NOUN
abrj-567	16	4	one	one	NUM
abrj-567	16	5	of	of	ADP
abrj-567	16	6	the	the	DET
abrj-567	16	7	fundamental	fundamental	ADJ
abrj-567	16	8	foundations	foundation	NOUN
abrj-567	16	9	that	that	PRON
abrj-567	16	10	enables	enable	VERB
abrj-567	16	11	firms	firm	NOUN
abrj-567	16	12	to	to	PART
abrj-567	16	13	measure	measure	VERB
abrj-567	16	14	and	and	CCONJ
abrj-567	16	15	analyze	analyze	VERB
abrj-567	16	16	the	the	DET
abrj-567	16	17	costs	cost	NOUN
abrj-567	16	18	associated	associate	VERB
abrj-567	16	19	with	with	ADP
abrj-567	16	20	production	production	NOUN
abrj-567	16	21	and	and	CCONJ
abrj-567	16	22	operations	operation	NOUN
abrj-567	16	23	,	,	PUNCT
abrj-567	16	24	hence	hence	ADV
abrj-567	16	25	facilitating	facilitate	VERB
abrj-567	16	26	informed	informed	ADJ
abrj-567	16	27	managerial	managerial	ADJ
abrj-567	16	28	decisions	decision	NOUN
abrj-567	16	29	directed	direct	VERB
abrj-567	16	30	at	at	ADP
abrj-567	16	31	improving	improve	VERB
abrj-567	16	32	performance	performance	NOUN
abrj-567	16	33	and	and	CCONJ
abrj-567	16	34	reducing	reduce	VERB
abrj-567	16	35	waste	waste	NOUN
abrj-567	16	36	.	.	PUNCT
abrj-567	17	1	notwithstanding	notwithstanding	ADP
abrj-567	17	2	,	,	PUNCT
abrj-567	17	3	several	several	ADJ
abrj-567	17	4	organizations	organization	NOUN
abrj-567	17	5	still	still	ADV
abrj-567	17	6	depend	depend	VERB
abrj-567	17	7	on	on	ADP
abrj-567	17	8	traditional	traditional	ADJ
abrj-567	17	9	accounting	accounting	NOUN
abrj-567	17	10	systems	system	NOUN
abrj-567	17	11	which	which	PRON
abrj-567	17	12	suffer	suffer	VERB
abrj-567	17	13	from	from	ADP
abrj-567	17	14	many	many	ADJ
abrj-567	17	15	issues	issue	NOUN
abrj-567	17	16	,	,	PUNCT
abrj-567	17	17	like	like	ADP
abrj-567	17	18	data	datum	NOUN
abrj-567	17	19	inaccuracy	inaccuracy	NOUN
abrj-567	17	20	,	,	PUNCT
abrj-567	17	21	delays	delay	NOUN
abrj-567	17	22	in	in	ADP
abrj-567	17	23	updating	update	VERB
abrj-567	17	24	information	information	NOUN
abrj-567	17	25	,	,	PUNCT
abrj-567	17	26	lack	lack	NOUN
abrj-567	17	27	of	of	ADP
abrj-567	17	28	transparency	transparency	NOUN
abrj-567	17	29	,	,	PUNCT
abrj-567	17	30	and	and	CCONJ
abrj-567	17	31	difficulty	difficulty	NOUN
abrj-567	17	32	in	in	ADP
abrj-567	17	33	real	real	ADJ
abrj-567	17	34	-	-	PUNCT
abrj-567	17	35	time	time	NOUN
abrj-567	17	36	cost	cost	NOUN
abrj-567	17	37	tracking	tracking	NOUN
abrj-567	17	38	.	.	PUNCT
abrj-567	18	1	so	so	ADV
abrj-567	18	2	,	,	PUNCT
abrj-567	18	3	these	these	DET
abrj-567	18	4	challenges	challenge	NOUN
abrj-567	18	5	in	in	ADP
abrj-567	18	6	a	a	DET
abrj-567	18	7	negative	negative	ADJ
abrj-567	18	8	way	way	NOUN
abrj-567	18	9	affect	affect	VERB
abrj-567	18	10	operational	operational	ADJ
abrj-567	18	11	efficiency	efficiency	NOUN
abrj-567	18	12	and	and	CCONJ
abrj-567	18	13	reduce	reduce	VERB
abrj-567	18	14	stakeholders	stakeholder	NOUN
abrj-567	18	15	’	'	PUNCT
abrj-567	18	16	trust	trust	NOUN
abrj-567	18	17	.	.	PUNCT
abrj-567	19	1	in	in	ADP
abrj-567	19	2	this	this	DET
abrj-567	19	3	regard	regard	NOUN
abrj-567	19	4	,	,	PUNCT
abrj-567	19	5	open	open	ADJ
abrj-567	19	6	book	book	NOUN
abrj-567	19	7	accounting	accounting	NOUN
abrj-567	19	8	has	have	AUX
abrj-567	19	9	surfaced	surface	VERB
abrj-567	19	10	as	as	ADP
abrj-567	19	11	a	a	DET
abrj-567	19	12	creative	creative	ADJ
abrj-567	19	13	methodology	methodology	NOUN
abrj-567	19	14	that	that	PRON
abrj-567	19	15	maintains	maintain	VERB
abrj-567	19	16	records	record	NOUN
abrj-567	19	17	in	in	ADP
abrj-567	19	18	a	a	DET
abrj-567	19	19	transparent	transparent	ADJ
abrj-567	19	20	and	and	CCONJ
abrj-567	19	21	auditable	auditable	ADJ
abrj-567	19	22	approach	approach	NOUN
abrj-567	19	23	available	available	ADJ
abrj-567	19	24	to	to	ADP
abrj-567	19	25	all	all	DET
abrj-567	19	26	stakeholders	stakeholder	NOUN
abrj-567	19	27	,	,	PUNCT
abrj-567	19	28	thus	thus	ADV
abrj-567	19	29	reducing	reduce	VERB
abrj-567	19	30	errors	error	NOUN
abrj-567	19	31	and	and	CCONJ
abrj-567	19	32	disputes	dispute	NOUN
abrj-567	19	33	associated	associate	VERB
abrj-567	19	34	with	with	ADP
abrj-567	19	35	costs	cost	NOUN
abrj-567	19	36	.	.	PUNCT
abrj-567	20	1	concurrently	concurrently	ADV
abrj-567	20	2	,	,	PUNCT
abrj-567	20	3	blockchain	blockchain	PROPN
abrj-567	20	4	technology	technology	PROPN
abrj-567	20	5	,	,	PUNCT
abrj-567	20	6	which	which	PRON
abrj-567	20	7	provides	provide	VERB
abrj-567	20	8	a	a	DET
abrj-567	20	9	distributed	distributed	NOUN
abrj-567	20	10	,	,	PUNCT
abrj-567	20	11	protected	protect	VERB
abrj-567	20	12	against	against	ADP
abrj-567	20	13	tampering	tamper	VERB
abrj-567	20	14	digital	digital	ADJ
abrj-567	20	15	ledger	ledger	NOUN
abrj-567	20	16	,	,	PUNCT
abrj-567	20	17	has	have	AUX
abrj-567	20	18	turned	turn	VERB
abrj-567	20	19	into	into	ADP
abrj-567	20	20	a	a	DET
abrj-567	20	21	powerful	powerful	ADJ
abrj-567	20	22	supporter	supporter	NOUN
abrj-567	20	23	that	that	PRON
abrj-567	20	24	strengthens	strengthen	VERB
abrj-567	20	25	open	open	ADJ
abrj-567	20	26	book	book	NOUN
abrj-567	20	27	accounting	account	VERB
abrj-567	20	28	by	by	ADP
abrj-567	20	29	assuring	assure	VERB
abrj-567	20	30	data	datum	NOUN
abrj-567	20	31	integrity	integrity	NOUN
abrj-567	20	32	and	and	CCONJ
abrj-567	20	33	real	real	ADJ
abrj-567	20	34	time	time	NOUN
abrj-567	20	35	updates	update	VERB
abrj-567	20	36	.	.	PUNCT
abrj-567	21	1	this	this	PRON
abrj-567	21	2	promotes	promote	VERB
abrj-567	21	3	high	high	ADJ
abrj-567	21	4	transparency	transparency	NOUN
abrj-567	21	5	and	and	CCONJ
abrj-567	21	6	fosters	foster	VERB
abrj-567	21	7	trust	trust	NOUN
abrj-567	21	8	among	among	ADP
abrj-567	21	9	customers	customer	NOUN
abrj-567	21	10	,	,	PUNCT
abrj-567	21	11	suppliers	supplier	NOUN
abrj-567	21	12	,	,	PUNCT
abrj-567	21	13	and	and	CCONJ
abrj-567	21	14	organization	organization	NOUN
abrj-567	21	15	.	.	PUNCT
abrj-567	22	1	supply	supply	NOUN
abrj-567	22	2	chains	chain	NOUN
abrj-567	22	3	are	be	AUX
abrj-567	22	4	one	one	NUM
abrj-567	22	5	of	of	ADP
abrj-567	22	6	the	the	DET
abrj-567	22	7	most	most	ADV
abrj-567	22	8	essential	essential	ADJ
abrj-567	22	9	fields	field	NOUN
abrj-567	22	10	where	where	SCONJ
abrj-567	22	11	blockchain	blockchain	PROPN
abrj-567	22	12	technology	technology	PROPN
abrj-567	22	13	can	can	AUX
abrj-567	22	14	facilitate	facilitate	VERB
abrj-567	22	15	transformative	transformative	ADJ
abrj-567	22	16	change	change	NOUN
abrj-567	22	17	it	it	PRON
abrj-567	22	18	supports	support	VERB
abrj-567	22	19	accurate	accurate	ADJ
abrj-567	22	20	and	and	CCONJ
abrj-567	22	21	transparent	transparent	ADJ
abrj-567	22	22	tracing	tracing	NOUN
abrj-567	22	23	of	of	ADP
abrj-567	22	24	all	all	DET
abrj-567	22	25	production	production	NOUN
abrj-567	22	26	and	and	CCONJ
abrj-567	22	27	financial	financial	ADJ
abrj-567	22	28	phases	phase	NOUN
abrj-567	22	29	,	,	PUNCT
abrj-567	22	30	contribute	contribute	VERB
abrj-567	22	31	to	to	ADP
abrj-567	22	32	reducing	reduce	VERB
abrj-567	22	33	errors	error	NOUN
abrj-567	22	34	,	,	PUNCT
abrj-567	22	35	hastening	hastening	NOUN
abrj-567	22	36	processes	process	NOUN
abrj-567	22	37	,	,	PUNCT
abrj-567	22	38	and	and	CCONJ
abrj-567	22	39	reducing	reduce	VERB
abrj-567	22	40	operational	operational	ADJ
abrj-567	22	41	costs	cost	NOUN
abrj-567	22	42	.	.	PUNCT
abrj-567	23	1	in	in	ADP
abrj-567	23	2	regard	regard	NOUN
abrj-567	23	3	of	of	ADP
abrj-567	23	4	airlines	airline	NOUN
abrj-567	23	5	,	,	PUNCT
abrj-567	23	6	like	like	ADP
abrj-567	23	7	iraqi	iraqi	ADJ
abrj-567	23	8	airways	airway	NOUN
abrj-567	23	9	,	,	PUNCT
abrj-567	23	10	where	where	SCONJ
abrj-567	23	11	multiple	multiple	ADJ
abrj-567	23	12	phases	phase	NOUN
abrj-567	23	13	,	,	PUNCT
abrj-567	23	14	suppliers	supplier	NOUN
abrj-567	23	15	,	,	PUNCT
abrj-567	23	16	and	and	CCONJ
abrj-567	23	17	partners	partner	NOUN
abrj-567	23	18	are	be	AUX
abrj-567	23	19	involved	involve	VERB
abrj-567	23	20	,	,	PUNCT
abrj-567	23	21	implementing	implement	VERB
abrj-567	23	22	blockchain	blockchain	PROPN
abrj-567	23	23	supported	support	VERB
abrj-567	23	24	open	open	ADJ
abrj-567	23	25	book	book	NOUN
abrj-567	23	26	accounting	accounting	NOUN
abrj-567	23	27	turns	turn	VERB
abrj-567	23	28	into	into	ADP
abrj-567	23	29	immediate	immediate	ADJ
abrj-567	23	30	a	a	DET
abrj-567	23	31	pressing	press	VERB
abrj-567	23	32	necessity	necessity	NOUN
abrj-567	23	33	to	to	PART
abrj-567	23	34	enhance	enhance	VERB
abrj-567	23	35	efficiency	efficiency	NOUN
abrj-567	23	36	and	and	CCONJ
abrj-567	23	37	strengthen	strengthen	VERB
abrj-567	23	38	transparency	transparency	NOUN
abrj-567	23	39	in	in	ADP
abrj-567	23	40	supply	supply	NOUN
abrj-567	23	41	chain	chain	NOUN
abrj-567	23	42	management	management	NOUN
abrj-567	23	43	.	.	PUNCT
abrj-567	24	1	mailto:wakeed_khalid@ntu.edu.iq	mailto:wakeed_khalid@ntu.edu.iq	PROPN
abrj-567	24	2	https://doi.org/10.55220/2576-6759.567	https://doi.org/10.55220/2576-6759.567	PROPN
abrj-567	24	3	asian	asian	PROPN
abrj-567	24	4	business	business	PROPN
abrj-567	24	5	research	research	NOUN
abrj-567	24	6	journal	journal	NOUN
abrj-567	24	7	,	,	PUNCT
abrj-567	24	8	2025	2025	NUM
abrj-567	24	9	,	,	PUNCT
abrj-567	24	10	10(9	10(9	NUM
abrj-567	24	11	):	):	PUNCT
abrj-567	24	12	50	50	NUM
abrj-567	24	13	-	-	SYM
abrj-567	24	14	61	61	NUM
abrj-567	24	15	51	51	NUM
abrj-567	24	16	©	©	PROPN
abrj-567	24	17	2025	2025	NUM
abrj-567	24	18	by	by	ADP
abrj-567	24	19	the	the	DET
abrj-567	24	20	author	author	NOUN
abrj-567	24	21	;	;	PUNCT
abrj-567	24	22	licensee	licensee	NOUN
abrj-567	24	23	eastern	eastern	ADJ
abrj-567	24	24	centre	centre	NOUN
abrj-567	24	25	of	of	ADP
abrj-567	24	26	science	science	NOUN
abrj-567	24	27	and	and	CCONJ
abrj-567	24	28	education	education	NOUN
abrj-567	24	29	,	,	PUNCT
abrj-567	24	30	usa	usa	PROPN
abrj-567	24	31	this	this	DET
abrj-567	24	32	study	study	NOUN
abrj-567	24	33	seeks	seek	VERB
abrj-567	24	34	to	to	PART
abrj-567	24	35	examine	examine	VERB
abrj-567	24	36	how	how	SCONJ
abrj-567	24	37	open	open	ADJ
abrj-567	24	38	book	book	NOUN
abrj-567	24	39	accounting	accounting	NOUN
abrj-567	24	40	and	and	CCONJ
abrj-567	24	41	blockchain	blockchain	PROPN
abrj-567	24	42	technology	technology	NOUN
abrj-567	24	43	integration	integration	NOUN
abrj-567	24	44	into	into	ADP
abrj-567	24	45	the	the	DET
abrj-567	24	46	actual	actual	ADJ
abrj-567	24	47	working	work	VERB
abrj-567	24	48	environment	environment	NOUN
abrj-567	24	49	of	of	ADP
abrj-567	24	50	iraqi	iraqi	ADJ
abrj-567	24	51	airways	airway	NOUN
abrj-567	24	52	,	,	PUNCT
abrj-567	24	53	and	and	CCONJ
abrj-567	24	54	to	to	PART
abrj-567	24	55	assess	assess	VERB
abrj-567	24	56	the	the	DET
abrj-567	24	57	impact	impact	NOUN
abrj-567	24	58	of	of	ADP
abrj-567	24	59	this	this	DET
abrj-567	24	60	integration	integration	NOUN
abrj-567	24	61	on	on	ADP
abrj-567	24	62	financial	financial	ADJ
abrj-567	24	63	and	and	CCONJ
abrj-567	24	64	operational	operational	ADJ
abrj-567	24	65	performance	performance	NOUN
abrj-567	24	66	indicators	indicator	NOUN
abrj-567	24	67	.	.	PUNCT
abrj-567	25	1	it	it	PRON
abrj-567	25	2	also	also	ADV
abrj-567	25	3	seeks	seek	VERB
abrj-567	25	4	to	to	PART
abrj-567	25	5	provide	provide	VERB
abrj-567	25	6	practical	practical	ADJ
abrj-567	25	7	recommendations	recommendation	NOUN
abrj-567	25	8	that	that	PRON
abrj-567	25	9	contribute	contribute	VERB
abrj-567	25	10	to	to	ADP
abrj-567	25	11	the	the	DET
abrj-567	25	12	development	development	NOUN
abrj-567	25	13	of	of	ADP
abrj-567	25	14	the	the	DET
abrj-567	25	15	accounting	accounting	NOUN
abrj-567	25	16	system	system	NOUN
abrj-567	25	17	and	and	CCONJ
abrj-567	25	18	organizational	organizational	ADJ
abrj-567	25	19	effectiveness	effectiveness	NOUN
abrj-567	25	20	,	,	PUNCT
abrj-567	25	21	utilizing	utilize	VERB
abrj-567	25	22	the	the	DET
abrj-567	25	23	advantages	advantage	NOUN
abrj-567	25	24	of	of	ADP
abrj-567	25	25	advanced	advanced	ADJ
abrj-567	25	26	technologies	technology	NOUN
abrj-567	25	27	nowadays	nowadays	ADV
abrj-567	25	28	business	business	NOUN
abrj-567	25	29	environment	environment	NOUN
abrj-567	25	30	.	.	PUNCT
abrj-567	26	1	1.2	1.2	NUM
abrj-567	26	2	.	.	PUNCT
abrj-567	26	3	study	study	NOUN
abrj-567	26	4	problem	problem	NOUN
abrj-567	26	5	iraqi	iraqi	ADJ
abrj-567	26	6	airways	airways	PROPN
abrj-567	26	7	encounters	encounter	VERB
abrj-567	26	8	limited	limited	ADJ
abrj-567	26	9	transparency	transparency	NOUN
abrj-567	26	10	and	and	CCONJ
abrj-567	26	11	inefficiency	inefficiency	NOUN
abrj-567	26	12	in	in	ADP
abrj-567	26	13	its	its	PRON
abrj-567	26	14	traditional	traditional	ADJ
abrj-567	26	15	cost	cost	NOUN
abrj-567	26	16	accounting	accounting	NOUN
abrj-567	26	17	system	system	NOUN
abrj-567	26	18	,	,	PUNCT
abrj-567	26	19	causing	cause	VERB
abrj-567	26	20	high	high	ADJ
abrj-567	26	21	error	error	NOUN
abrj-567	26	22	rates	rate	NOUN
abrj-567	26	23	,	,	PUNCT
abrj-567	26	24	delayed	delay	VERB
abrj-567	26	25	data	datum	NOUN
abrj-567	26	26	updates	update	NOUN
abrj-567	26	27	,	,	PUNCT
abrj-567	26	28	and	and	CCONJ
abrj-567	26	29	increased	increase	VERB
abrj-567	26	30	disputes	dispute	NOUN
abrj-567	26	31	associated	associate	VERB
abrj-567	26	32	with	with	ADP
abrj-567	26	33	costs	cost	NOUN
abrj-567	26	34	in	in	ADP
abrj-567	26	35	supply	supply	NOUN
abrj-567	26	36	chains	chain	NOUN
abrj-567	26	37	.	.	PUNCT
abrj-567	27	1	hence	hence	ADV
abrj-567	27	2	,	,	PUNCT
abrj-567	27	3	the	the	DET
abrj-567	27	4	study	study	NOUN
abrj-567	27	5	question	question	VERB
abrj-567	27	6	the	the	DET
abrj-567	27	7	effectiveness	effectiveness	NOUN
abrj-567	27	8	of	of	ADP
abrj-567	27	9	applying	apply	VERB
abrj-567	27	10	blockchain	blockchain	PROPN
abrj-567	27	11	supported	support	VERB
abrj-567	27	12	open	open	ADJ
abrj-567	27	13	book	book	NOUN
abrj-567	27	14	accounting	account	VERB
abrj-567	27	15	in	in	ADP
abrj-567	27	16	addressing	address	VERB
abrj-567	27	17	these	these	DET
abrj-567	27	18	issues	issue	NOUN
abrj-567	27	19	.	.	PUNCT
abrj-567	28	1	1.3	1.3	NUM
abrj-567	28	2	.	.	PUNCT
abrj-567	29	1	study	study	NOUN
abrj-567	29	2	importance	importance	NOUN
abrj-567	29	3	the	the	DET
abrj-567	29	4	importance	importance	NOUN
abrj-567	29	5	of	of	ADP
abrj-567	29	6	this	this	DET
abrj-567	29	7	study	study	NOUN
abrj-567	29	8	is	be	AUX
abrj-567	29	9	rooted	root	VERB
abrj-567	29	10	in	in	ADP
abrj-567	29	11	demonstrating	demonstrate	VERB
abrj-567	29	12	the	the	DET
abrj-567	29	13	application	application	NOUN
abrj-567	29	14	of	of	ADP
abrj-567	29	15	blockchain	blockchain	PROPN
abrj-567	29	16	supported	support	VERB
abrj-567	29	17	open	open	ADJ
abrj-567	29	18	book	book	NOUN
abrj-567	29	19	accounting	accounting	NOUN
abrj-567	29	20	,	,	PUNCT
abrj-567	29	21	that	that	PRON
abrj-567	29	22	consider	consider	VERB
abrj-567	29	23	one	one	NUM
abrj-567	29	24	of	of	ADP
abrj-567	29	25	the	the	DET
abrj-567	29	26	most	most	ADV
abrj-567	29	27	recent	recent	ADJ
abrj-567	29	28	technological	technological	ADJ
abrj-567	29	29	developments	development	NOUN
abrj-567	29	30	in	in	ADP
abrj-567	29	31	accounting	accounting	NOUN
abrj-567	29	32	and	and	CCONJ
abrj-567	29	33	supply	supply	NOUN
abrj-567	29	34	chain	chain	NOUN
abrj-567	29	35	management	management	NOUN
abrj-567	29	36	.	.	PUNCT
abrj-567	30	1	under	under	ADP
abrj-567	30	2	increasing	increase	VERB
abrj-567	30	3	challenges	challenge	NOUN
abrj-567	30	4	especially	especially	ADV
abrj-567	30	5	for	for	ADP
abrj-567	30	6	large	large	ADJ
abrj-567	30	7	companies	company	NOUN
abrj-567	30	8	like	like	ADP
abrj-567	30	9	iraqi	iraqi	ADJ
abrj-567	30	10	airways	airway	NOUN
abrj-567	30	11	such	such	ADJ
abrj-567	30	12	as	as	ADP
abrj-567	30	13	lack	lack	NOUN
abrj-567	30	14	of	of	ADP
abrj-567	30	15	transparency	transparency	NOUN
abrj-567	30	16	,	,	PUNCT
abrj-567	30	17	delayed	delay	VERB
abrj-567	30	18	data	datum	NOUN
abrj-567	30	19	updates	update	NOUN
abrj-567	30	20	,	,	PUNCT
abrj-567	30	21	and	and	CCONJ
abrj-567	30	22	high	high	ADJ
abrj-567	30	23	error	error	NOUN
abrj-567	30	24	rates	rate	NOUN
abrj-567	30	25	and	and	CCONJ
abrj-567	30	26	financial	financial	ADJ
abrj-567	30	27	disputes	dispute	NOUN
abrj-567	30	28	,	,	PUNCT
abrj-567	30	29	this	this	DET
abrj-567	30	30	study	study	NOUN
abrj-567	30	31	presents	present	VERB
abrj-567	30	32	innovative	innovative	ADJ
abrj-567	30	33	and	and	CCONJ
abrj-567	30	34	practical	practical	ADJ
abrj-567	30	35	solutions	solution	NOUN
abrj-567	30	36	through	through	ADP
abrj-567	30	37	integrating	integrate	VERB
abrj-567	30	38	blockchain	blockchain	PROPN
abrj-567	30	39	technology	technology	PROPN
abrj-567	30	40	with	with	ADP
abrj-567	30	41	modern	modern	ADJ
abrj-567	30	42	accounting	accounting	NOUN
abrj-567	30	43	systems	system	NOUN
abrj-567	30	44	.	.	PUNCT
abrj-567	31	1	1.4	1.4	NUM
abrj-567	31	2	.	.	PUNCT
abrj-567	32	1	study	study	NOUN
abrj-567	32	2	objectives	objective	NOUN
abrj-567	32	3	1	1	NUM
abrj-567	32	4	.	.	PUNCT
abrj-567	32	5	to	to	PART
abrj-567	32	6	evaluate	evaluate	VERB
abrj-567	32	7	the	the	DET
abrj-567	32	8	impact	impact	NOUN
abrj-567	32	9	of	of	ADP
abrj-567	32	10	applying	apply	VERB
abrj-567	32	11	blockchain	blockchain	NOUN
abrj-567	32	12	-	-	PUNCT
abrj-567	32	13	supported	support	VERB
abrj-567	32	14	open	open	ADJ
abrj-567	32	15	ledger	ledger	NOUN
abrj-567	32	16	accounting	accounting	NOUN
abrj-567	32	17	on	on	ADP
abrj-567	32	18	the	the	DET
abrj-567	32	19	accuracy	accuracy	NOUN
abrj-567	32	20	of	of	ADP
abrj-567	32	21	cost	cost	NOUN
abrj-567	32	22	reports	report	NOUN
abrj-567	32	23	in	in	ADP
abrj-567	32	24	the	the	DET
abrj-567	32	25	company	company	NOUN
abrj-567	32	26	.	.	PUNCT
abrj-567	33	1	2	2	X
abrj-567	33	2	.	.	PUNCT
abrj-567	33	3	to	to	PART
abrj-567	33	4	measure	measure	VERB
abrj-567	33	5	the	the	DET
abrj-567	33	6	effect	effect	NOUN
abrj-567	33	7	of	of	ADP
abrj-567	33	8	the	the	DET
abrj-567	33	9	application	application	NOUN
abrj-567	33	10	on	on	ADP
abrj-567	33	11	data	datum	NOUN
abrj-567	33	12	update	update	NOUN
abrj-567	33	13	speed	speed	NOUN
abrj-567	33	14	and	and	CCONJ
abrj-567	33	15	process	process	NOUN
abrj-567	33	16	transparency	transparency	NOUN
abrj-567	33	17	within	within	ADP
abrj-567	33	18	the	the	DET
abrj-567	33	19	supply	supply	NOUN
abrj-567	33	20	chain	chain	NOUN
abrj-567	33	21	.	.	PUNCT
abrj-567	34	1	3	3	X
abrj-567	34	2	.	.	PUNCT
abrj-567	34	3	to	to	PART
abrj-567	34	4	determine	determine	VERB
abrj-567	34	5	the	the	DET
abrj-567	34	6	extent	extent	NOUN
abrj-567	34	7	to	to	PART
abrj-567	34	8	which	which	PRON
abrj-567	34	9	cost	cost	NOUN
abrj-567	34	10	-	-	PUNCT
abrj-567	34	11	related	relate	VERB
abrj-567	34	12	disputes	dispute	NOUN
abrj-567	34	13	decrease	decrease	NOUN
abrj-567	34	14	after	after	ADP
abrj-567	34	15	implementation	implementation	NOUN
abrj-567	34	16	.	.	PUNCT
abrj-567	35	1	4	4	X
abrj-567	35	2	.	.	PUNCT
abrj-567	35	3	to	to	PART
abrj-567	35	4	analyze	analyze	VERB
abrj-567	35	5	the	the	DET
abrj-567	35	6	economic	economic	ADJ
abrj-567	35	7	feasibility	feasibility	NOUN
abrj-567	35	8	of	of	ADP
abrj-567	35	9	the	the	DET
abrj-567	35	10	application	application	NOUN
abrj-567	35	11	by	by	ADP
abrj-567	35	12	studying	study	VERB
abrj-567	35	13	the	the	DET
abrj-567	35	14	return	return	NOUN
abrj-567	35	15	on	on	ADP
abrj-567	35	16	investment	investment	NOUN
abrj-567	35	17	(	(	PUNCT
abrj-567	35	18	roi	roi	NOUN
abrj-567	35	19	)	)	PUNCT
abrj-567	35	20	.	.	PUNCT
abrj-567	36	1	1.5	1.5	NUM
abrj-567	36	2	.	.	PUNCT
abrj-567	37	1	study	study	NOUN
abrj-567	37	2	hypotheses	hypothesis	NOUN
abrj-567	37	3	•	•	PRON
abrj-567	37	4	null	null	ADJ
abrj-567	37	5	hypothesis	hypothesis	NOUN
abrj-567	37	6	(	(	PUNCT
abrj-567	37	7	h0	h0	PROPN
abrj-567	37	8	):	):	PUNCT
abrj-567	37	9	the	the	DET
abrj-567	37	10	application	application	NOUN
abrj-567	37	11	of	of	ADP
abrj-567	37	12	a	a	DET
abrj-567	37	13	blockchain	blockchain	NOUN
abrj-567	37	14	supported	support	VERB
abrj-567	37	15	open	open	ADJ
abrj-567	37	16	book	book	NOUN
abrj-567	37	17	accounting	accounting	NOUN
abrj-567	37	18	system	system	NOUN
abrj-567	37	19	has	have	VERB
abrj-567	37	20	no	no	DET
abrj-567	37	21	significant	significant	ADJ
abrj-567	37	22	impact	impact	NOUN
abrj-567	37	23	on	on	ADP
abrj-567	37	24	cost	cost	NOUN
abrj-567	37	25	report	report	NOUN
abrj-567	37	26	accuracy	accuracy	NOUN
abrj-567	37	27	,	,	PUNCT
abrj-567	37	28	data	datum	NOUN
abrj-567	37	29	update	update	NOUN
abrj-567	37	30	speed	speed	NOUN
abrj-567	37	31	,	,	PUNCT
abrj-567	37	32	process	process	NOUN
abrj-567	37	33	transparency	transparency	NOUN
abrj-567	37	34	,	,	PUNCT
abrj-567	37	35	or	or	CCONJ
abrj-567	37	36	dispute	dispute	NOUN
abrj-567	37	37	rates	rate	NOUN
abrj-567	37	38	at	at	ADP
abrj-567	37	39	iraqi	iraqi	ADJ
abrj-567	37	40	airways	airway	NOUN
abrj-567	37	41	.	.	PUNCT
abrj-567	38	1	•	•	NUM
abrj-567	38	2	alternative	alternative	ADJ
abrj-567	38	3	hypothesis	hypothesis	NOUN
abrj-567	38	4	(	(	PUNCT
abrj-567	38	5	h1	h1	PROPN
abrj-567	38	6	):	):	PUNCT
abrj-567	38	7	the	the	DET
abrj-567	38	8	application	application	NOUN
abrj-567	38	9	of	of	ADP
abrj-567	38	10	a	a	DET
abrj-567	38	11	blockchain	blockchain	NOUN
abrj-567	38	12	supported	support	VERB
abrj-567	38	13	open	open	ADJ
abrj-567	38	14	book	book	NOUN
abrj-567	38	15	accounting	accounting	NOUN
abrj-567	38	16	system	system	NOUN
abrj-567	38	17	has	have	VERB
abrj-567	38	18	a	a	DET
abrj-567	38	19	significant	significant	ADJ
abrj-567	38	20	impact	impact	NOUN
abrj-567	38	21	on	on	ADP
abrj-567	38	22	improving	improve	VERB
abrj-567	38	23	cost	cost	NOUN
abrj-567	38	24	report	report	NOUN
abrj-567	38	25	accuracy	accuracy	NOUN
abrj-567	38	26	,	,	PUNCT
abrj-567	38	27	reducing	reduce	VERB
abrj-567	38	28	data	datum	NOUN
abrj-567	38	29	update	update	NOUN
abrj-567	38	30	time	time	NOUN
abrj-567	38	31	,	,	PUNCT
abrj-567	38	32	enhancing	enhance	VERB
abrj-567	38	33	process	process	NOUN
abrj-567	38	34	transparency	transparency	NOUN
abrj-567	38	35	,	,	PUNCT
abrj-567	38	36	and	and	CCONJ
abrj-567	38	37	lowering	lower	VERB
abrj-567	38	38	dispute	dispute	NOUN
abrj-567	38	39	rates	rate	NOUN
abrj-567	38	40	at	at	ADP
abrj-567	38	41	iraqi	iraqi	ADJ
abrj-567	38	42	airways	airway	NOUN
abrj-567	38	43	.	.	PUNCT
abrj-567	39	1	1.6	1.6	NUM
abrj-567	39	2	.	.	PUNCT
abrj-567	40	1	study	study	NOUN
abrj-567	40	2	population	population	NOUN
abrj-567	40	3	and	and	CCONJ
abrj-567	40	4	sample	sample	NOUN
abrj-567	40	5	•	•	ADJ
abrj-567	40	6	population	population	NOUN
abrj-567	40	7	:	:	PUNCT
abrj-567	40	8	all	all	DET
abrj-567	40	9	accounting	accounting	NOUN
abrj-567	40	10	operations	operation	NOUN
abrj-567	40	11	and	and	CCONJ
abrj-567	40	12	data	datum	NOUN
abrj-567	40	13	related	relate	VERB
abrj-567	40	14	to	to	ADP
abrj-567	40	15	costs	cost	NOUN
abrj-567	40	16	and	and	CCONJ
abrj-567	40	17	supply	supply	NOUN
abrj-567	40	18	chains	chain	NOUN
abrj-567	40	19	at	at	ADP
abrj-567	40	20	iraqi	iraqi	ADJ
abrj-567	40	21	airways	airway	NOUN
abrj-567	40	22	.	.	PUNCT
abrj-567	41	1	•	•	NUM
abrj-567	41	2	sample	sample	NOUN
abrj-567	41	3	:	:	PUNCT
abrj-567	41	4	selected	select	VERB
abrj-567	41	5	financial	financial	ADJ
abrj-567	41	6	and	and	CCONJ
abrj-567	41	7	operational	operational	ADJ
abrj-567	41	8	data	datum	NOUN
abrj-567	41	9	from	from	ADP
abrj-567	41	10	the	the	DET
abrj-567	41	11	company	company	NOUN
abrj-567	41	12	’s	’s	PART
abrj-567	41	13	records	record	NOUN
abrj-567	41	14	covering	cover	VERB
abrj-567	41	15	two	two	NUM
abrj-567	41	16	periods	period	NOUN
abrj-567	41	17	:	:	PUNCT
abrj-567	41	18	before	before	ADP
abrj-567	41	19	and	and	CCONJ
abrj-567	41	20	after	after	ADP
abrj-567	41	21	implementation	implementation	NOUN
abrj-567	41	22	.	.	PUNCT
abrj-567	42	1	1.7	1.7	NUM
abrj-567	42	2	.	.	PUNCT
abrj-567	43	1	study	study	NOUN
abrj-567	43	2	methodology	methodology	NOUN
abrj-567	43	3	the	the	DET
abrj-567	43	4	study	study	NOUN
abrj-567	43	5	implemented	implement	VERB
abrj-567	43	6	the	the	DET
abrj-567	43	7	descriptive	descriptive	ADJ
abrj-567	43	8	analytical	analytical	ADJ
abrj-567	43	9	approach	approach	NOUN
abrj-567	43	10	,	,	PUNCT
abrj-567	43	11	based	base	VERB
abrj-567	43	12	on	on	ADP
abrj-567	43	13	secondary	secondary	ADJ
abrj-567	43	14	data	datum	NOUN
abrj-567	43	15	collected	collect	VERB
abrj-567	43	16	from	from	ADP
abrj-567	43	17	the	the	DET
abrj-567	43	18	company	company	NOUN
abrj-567	43	19	’s	’s	PART
abrj-567	43	20	records	record	NOUN
abrj-567	43	21	and	and	CCONJ
abrj-567	43	22	reports	report	NOUN
abrj-567	43	23	.	.	PUNCT
abrj-567	44	1	the	the	DET
abrj-567	44	2	data	datum	NOUN
abrj-567	44	3	were	be	AUX
abrj-567	44	4	examined	examine	VERB
abrj-567	44	5	by	by	ADP
abrj-567	44	6	using	use	VERB
abrj-567	44	7	statistical	statistical	ADJ
abrj-567	44	8	methods	method	NOUN
abrj-567	44	9	to	to	PART
abrj-567	44	10	analyze	analyze	VERB
abrj-567	44	11	the	the	DET
abrj-567	44	12	differences	difference	NOUN
abrj-567	44	13	in	in	ADP
abrj-567	44	14	relevant	relevant	ADJ
abrj-567	44	15	measures	measure	NOUN
abrj-567	44	16	before	before	ADP
abrj-567	44	17	and	and	CCONJ
abrj-567	44	18	after	after	ADP
abrj-567	44	19	the	the	DET
abrj-567	44	20	using	use	VERB
abrj-567	44	21	blockchain	blockchain	NOUN
abrj-567	44	22	which	which	PRON
abrj-567	44	23	supported	support	VERB
abrj-567	44	24	by	by	ADP
abrj-567	44	25	open	open	ADJ
abrj-567	44	26	book	book	NOUN
abrj-567	44	27	accounting	accounting	NOUN
abrj-567	44	28	.	.	PUNCT
abrj-567	45	1	1.8	1.8	NUM
abrj-567	45	2	.	.	PUNCT
abrj-567	46	1	study	study	NOUN
abrj-567	46	2	limitations	limitation	NOUN
abrj-567	46	3	1	1	NUM
abrj-567	46	4	.	.	PUNCT
abrj-567	47	1	the	the	DET
abrj-567	47	2	study	study	NOUN
abrj-567	47	3	is	be	AUX
abrj-567	47	4	limited	limit	VERB
abrj-567	47	5	to	to	ADP
abrj-567	47	6	data	datum	NOUN
abrj-567	47	7	available	available	ADJ
abrj-567	47	8	from	from	ADP
abrj-567	47	9	iraqi	iraqi	ADJ
abrj-567	47	10	airways	airway	NOUN
abrj-567	47	11	during	during	ADP
abrj-567	47	12	a	a	DET
abrj-567	47	13	specific	specific	ADJ
abrj-567	47	14	period	period	NOUN
abrj-567	47	15	(	(	PUNCT
abrj-567	47	16	six	six	NUM
abrj-567	47	17	months	month	NOUN
abrj-567	47	18	before	before	ADP
abrj-567	47	19	and	and	CCONJ
abrj-567	47	20	six	six	NUM
abrj-567	47	21	months	month	NOUN
abrj-567	47	22	after	after	ADP
abrj-567	47	23	implementation	implementation	NOUN
abrj-567	47	24	)	)	PUNCT
abrj-567	47	25	in	in	ADP
abrj-567	47	26	2023	2023	NUM
abrj-567	47	27	.	.	PUNCT
abrj-567	48	1	2	2	X
abrj-567	48	2	.	.	X
abrj-567	48	3	the	the	DET
abrj-567	48	4	study	study	NOUN
abrj-567	48	5	does	do	AUX
abrj-567	48	6	not	not	PART
abrj-567	48	7	include	include	VERB
abrj-567	48	8	other	other	ADJ
abrj-567	48	9	accounting	accounting	NOUN
abrj-567	48	10	applications	application	NOUN
abrj-567	48	11	or	or	CCONJ
abrj-567	48	12	technologies	technology	NOUN
abrj-567	48	13	that	that	PRON
abrj-567	48	14	may	may	AUX
abrj-567	48	15	have	have	AUX
abrj-567	48	16	influenced	influence	VERB
abrj-567	48	17	results	result	NOUN
abrj-567	48	18	during	during	ADP
abrj-567	48	19	the	the	DET
abrj-567	48	20	same	same	ADJ
abrj-567	48	21	period	period	NOUN
abrj-567	48	22	.	.	PUNCT
abrj-567	49	1	3	3	X
abrj-567	49	2	.	.	PUNCT
abrj-567	49	3	the	the	DET
abrj-567	49	4	study	study	NOUN
abrj-567	49	5	relies	rely	VERB
abrj-567	49	6	exclusively	exclusively	ADV
abrj-567	49	7	on	on	ADP
abrj-567	49	8	actual	actual	ADJ
abrj-567	49	9	company	company	NOUN
abrj-567	49	10	data	datum	NOUN
abrj-567	49	11	without	without	ADP
abrj-567	49	12	using	use	VERB
abrj-567	49	13	questionnaires	questionnaire	NOUN
abrj-567	49	14	or	or	CCONJ
abrj-567	49	15	interviews	interview	NOUN
abrj-567	49	16	.	.	PUNCT
abrj-567	50	1	1.9	1.9	NUM
abrj-567	50	2	.	.	PUNCT
abrj-567	50	3	previous	previous	ADJ
abrj-567	50	4	studies	study	NOUN
abrj-567	50	5	1.9.1	1.9.1	PROPN
abrj-567	50	6	.	.	PUNCT
abrj-567	51	1	al	al	PROPN
abrj-567	51	2	-	-	PUNCT
abrj-567	51	3	qaisi	qaisi	X
abrj-567	51	4	(	(	PUNCT
abrj-567	51	5	2021	2021	NUM
abrj-567	51	6	)	)	PUNCT
abrj-567	51	7	this	this	DET
abrj-567	51	8	study	study	NOUN
abrj-567	51	9	explored	explore	VERB
abrj-567	51	10	the	the	DET
abrj-567	51	11	inadequacy	inadequacy	NOUN
abrj-567	51	12	of	of	ADP
abrj-567	51	13	comprehension	comprehension	NOUN
abrj-567	51	14	blockchain	blockchain	PROPN
abrj-567	51	15	’s	’s	PART
abrj-567	51	16	impact	impact	NOUN
abrj-567	51	17	on	on	ADP
abrj-567	51	18	various	various	ADJ
abrj-567	51	19	financial	financial	ADJ
abrj-567	51	20	statement	statement	NOUN
abrj-567	51	21	items	item	NOUN
abrj-567	51	22	in	in	ADP
abrj-567	51	23	commercial	commercial	ADJ
abrj-567	51	24	banks	bank	NOUN
abrj-567	51	25	,	,	PUNCT
abrj-567	51	26	that	that	PRON
abrj-567	51	27	limits	limit	VERB
abrj-567	51	28	full	full	ADJ
abrj-567	51	29	employment	employment	NOUN
abrj-567	51	30	of	of	ADP
abrj-567	51	31	the	the	DET
abrj-567	51	32	technology	technology	NOUN
abrj-567	51	33	to	to	PART
abrj-567	51	34	improve	improve	VERB
abrj-567	51	35	financial	financial	ADJ
abrj-567	51	36	performance	performance	NOUN
abrj-567	51	37	.	.	PUNCT
abrj-567	52	1	it	it	PRON
abrj-567	52	2	attempted	attempt	VERB
abrj-567	52	3	to	to	PART
abrj-567	52	4	explore	explore	VERB
abrj-567	52	5	blockchain	blockchain	PROPN
abrj-567	52	6	’s	’s	PART
abrj-567	52	7	impact	impact	NOUN
abrj-567	52	8	on	on	ADP
abrj-567	52	9	financial	financial	ADJ
abrj-567	52	10	statements	statement	NOUN
abrj-567	52	11	(	(	PUNCT
abrj-567	52	12	profit	profit	NOUN
abrj-567	52	13	-	-	PUNCT
abrj-567	52	14	loss	loss	NOUN
abrj-567	52	15	,	,	PUNCT
abrj-567	52	16	financial	financial	ADJ
abrj-567	52	17	position	position	NOUN
abrj-567	52	18	,	,	PUNCT
abrj-567	52	19	equity	equity	NOUN
abrj-567	52	20	,	,	PUNCT
abrj-567	52	21	and	and	CCONJ
abrj-567	52	22	cash	cash	NOUN
abrj-567	52	23	flows	flow	NOUN
abrj-567	52	24	)	)	PUNCT
abrj-567	52	25	in	in	ADP
abrj-567	52	26	jordanian	jordanian	ADJ
abrj-567	52	27	commercial	commercial	ADJ
abrj-567	52	28	banks	bank	NOUN
abrj-567	52	29	.	.	PUNCT
abrj-567	53	1	the	the	DET
abrj-567	53	2	findings	finding	NOUN
abrj-567	53	3	indicated	indicate	VERB
abrj-567	53	4	to	to	ADP
abrj-567	53	5	a	a	DET
abrj-567	53	6	positive	positive	ADJ
abrj-567	53	7	impact	impact	NOUN
abrj-567	53	8	of	of	ADP
abrj-567	53	9	blockchain	blockchain	PROPN
abrj-567	53	10	implementation	implementation	NOUN
abrj-567	53	11	on	on	ADP
abrj-567	53	12	financial	financial	ADJ
abrj-567	53	13	statements	statement	NOUN
abrj-567	53	14	,	,	PUNCT
abrj-567	53	15	improving	improve	VERB
abrj-567	53	16	performance	performance	NOUN
abrj-567	53	17	evaluation	evaluation	NOUN
abrj-567	53	18	and	and	CCONJ
abrj-567	53	19	increasing	increase	VERB
abrj-567	53	20	banks	bank	NOUN
abrj-567	53	21	’	'	PUNCT
abrj-567	53	22	competitiveness	competitiveness	NOUN
abrj-567	53	23	.	.	PUNCT
abrj-567	54	1	the	the	DET
abrj-567	54	2	recommendation	recommendation	NOUN
abrj-567	54	3	were	be	AUX
abrj-567	54	4	improving	improve	VERB
abrj-567	54	5	blockchain	blockchain	NOUN
abrj-567	54	6	apply	apply	VERB
abrj-567	54	7	in	in	ADP
abrj-567	54	8	banks	bank	NOUN
abrj-567	54	9	to	to	PART
abrj-567	54	10	reduce	reduce	VERB
abrj-567	54	11	costs	cost	NOUN
abrj-567	54	12	,	,	PUNCT
abrj-567	54	13	enhance	enhance	VERB
abrj-567	54	14	service	service	NOUN
abrj-567	54	15	quality	quality	NOUN
abrj-567	54	16	,	,	PUNCT
abrj-567	54	17	increase	increase	VERB
abrj-567	54	18	transaction	transaction	NOUN
abrj-567	54	19	volumes	volume	NOUN
abrj-567	54	20	and	and	CCONJ
abrj-567	54	21	profitability	profitability	NOUN
abrj-567	54	22	,	,	PUNCT
abrj-567	54	23	facilitate	facilitate	VERB
abrj-567	54	24	market	market	NOUN
abrj-567	54	25	entry	entry	NOUN
abrj-567	54	26	,	,	PUNCT
abrj-567	54	27	and	and	CCONJ
abrj-567	54	28	ensure	ensure	VERB
abrj-567	54	29	continuous	continuous	ADJ
abrj-567	54	30	banking	banking	NOUN
abrj-567	54	31	services	service	NOUN
abrj-567	54	32	.	.	PUNCT
abrj-567	55	1	19.2	19.2	NUM
abrj-567	55	2	.	.	PUNCT
abrj-567	55	3	abdulhamid	abdulhamid	PROPN
abrj-567	55	4	(	(	PUNCT
abrj-567	55	5	2023	2023	NUM
abrj-567	55	6	)	)	PUNCT
abrj-567	55	7	the	the	DET
abrj-567	55	8	study	study	NOUN
abrj-567	55	9	investigated	investigate	VERB
abrj-567	55	10	the	the	DET
abrj-567	55	11	barriers	barrier	NOUN
abrj-567	55	12	of	of	ADP
abrj-567	55	13	using	use	VERB
abrj-567	55	14	blockchain	blockchain	PROPN
abrj-567	55	15	in	in	ADP
abrj-567	55	16	accounting	accounting	NOUN
abrj-567	55	17	system	system	NOUN
abrj-567	55	18	environment	environment	NOUN
abrj-567	55	19	,	,	PUNCT
abrj-567	55	20	especially	especially	ADV
abrj-567	55	21	operational	operational	ADJ
abrj-567	55	22	risks	risk	NOUN
abrj-567	55	23	,	,	PUNCT
abrj-567	55	24	insufficiency	insufficiency	NOUN
abrj-567	55	25	of	of	ADP
abrj-567	55	26	suitable	suitable	ADJ
abrj-567	55	27	accounting	accounting	NOUN
abrj-567	55	28	systems	system	NOUN
abrj-567	55	29	,	,	PUNCT
abrj-567	55	30	and	and	CCONJ
abrj-567	55	31	management	management	NOUN
abrj-567	55	32	issues	issue	NOUN
abrj-567	55	33	,	,	PUNCT
abrj-567	55	34	that	that	PRON
abrj-567	55	35	affect	affect	VERB
abrj-567	55	36	the	the	DET
abrj-567	55	37	framework	framework	NOUN
abrj-567	55	38	and	and	CCONJ
abrj-567	55	39	performance	performance	NOUN
abrj-567	55	40	of	of	ADP
abrj-567	55	41	accounting	accounting	NOUN
abrj-567	55	42	and	and	CCONJ
abrj-567	55	43	auditing	auditing	NOUN
abrj-567	55	44	professions	profession	NOUN
abrj-567	55	45	.	.	PUNCT
abrj-567	56	1	the	the	DET
abrj-567	56	2	results	result	NOUN
abrj-567	56	3	indicated	indicate	VERB
abrj-567	56	4	operational	operational	ADJ
abrj-567	56	5	risks	risk	NOUN
abrj-567	56	6	,	,	PUNCT
abrj-567	56	7	insufficiency	insufficiency	NOUN
abrj-567	56	8	of	of	ADP
abrj-567	56	9	integrated	integrated	ADJ
abrj-567	56	10	accounting	accounting	NOUN
abrj-567	56	11	systems	system	NOUN
abrj-567	56	12	,	,	PUNCT
abrj-567	56	13	and	and	CCONJ
abrj-567	56	14	management	management	NOUN
abrj-567	56	15	obstacles	obstacle	NOUN
abrj-567	56	16	,	,	PUNCT
abrj-567	56	17	alongside	alongside	ADP
abrj-567	56	18	blockchain	blockchain	PROPN
abrj-567	56	19	’s	’s	PART
abrj-567	56	20	impact	impact	NOUN
abrj-567	56	21	in	in	ADP
abrj-567	56	22	reshaping	reshape	VERB
abrj-567	56	23	and	and	CCONJ
abrj-567	56	24	expanding	expand	VERB
abrj-567	56	25	the	the	DET
abrj-567	56	26	role	role	NOUN
abrj-567	56	27	of	of	ADP
abrj-567	56	28	accountants	accountant	NOUN
abrj-567	56	29	and	and	CCONJ
abrj-567	56	30	auditors	auditor	NOUN
abrj-567	56	31	.	.	PUNCT
abrj-567	57	1	the	the	DET
abrj-567	57	2	study	study	NOUN
abrj-567	57	3	recommendation	recommendation	NOUN
abrj-567	57	4	was	be	AUX
abrj-567	57	5	reinforcing	reinforce	VERB
abrj-567	57	6	the	the	DET
abrj-567	57	7	role	role	NOUN
abrj-567	57	8	of	of	ADP
abrj-567	57	9	professional	professional	ADJ
abrj-567	57	10	asian	asian	PROPN
abrj-567	57	11	business	business	PROPN
abrj-567	57	12	research	research	NOUN
abrj-567	57	13	journal	journal	NOUN
abrj-567	57	14	,	,	PUNCT
abrj-567	57	15	2025	2025	NUM
abrj-567	57	16	,	,	PUNCT
abrj-567	57	17	10(9	10(9	NUM
abrj-567	57	18	):	):	PUNCT
abrj-567	57	19	50	50	NUM
abrj-567	57	20	-	-	SYM
abrj-567	57	21	61	61	NUM
abrj-567	57	22	52	52	NUM
abrj-567	57	23	©	©	ADP
abrj-567	57	24	2025	2025	NUM
abrj-567	57	25	by	by	ADP
abrj-567	57	26	the	the	DET
abrj-567	57	27	author	author	NOUN
abrj-567	57	28	;	;	PUNCT
abrj-567	57	29	licensee	licensee	NOUN
abrj-567	57	30	eastern	eastern	ADJ
abrj-567	57	31	centre	centre	NOUN
abrj-567	57	32	of	of	ADP
abrj-567	57	33	science	science	NOUN
abrj-567	57	34	and	and	CCONJ
abrj-567	57	35	education	education	NOUN
abrj-567	57	36	,	,	PUNCT
abrj-567	57	37	usa	usa	PROPN
abrj-567	57	38	and	and	CCONJ
abrj-567	57	39	audit	audit	NOUN
abrj-567	57	40	companies	company	NOUN
abrj-567	57	41	in	in	ADP
abrj-567	57	42	regulating	regulate	VERB
abrj-567	57	43	blockchain	blockchain	PROPN
abrj-567	57	44	use	use	NOUN
abrj-567	57	45	,	,	PUNCT
abrj-567	57	46	performing	perform	VERB
abrj-567	57	47	continuous	continuous	ADJ
abrj-567	57	48	training	training	NOUN
abrj-567	57	49	for	for	ADP
abrj-567	57	50	accountants	accountant	NOUN
abrj-567	57	51	and	and	CCONJ
abrj-567	57	52	auditors	auditor	NOUN
abrj-567	57	53	,	,	PUNCT
abrj-567	57	54	and	and	CCONJ
abrj-567	57	55	integrating	integrate	VERB
abrj-567	57	56	technological	technological	ADJ
abrj-567	57	57	advancements	advancement	NOUN
abrj-567	57	58	into	into	ADP
abrj-567	57	59	accounting	accounting	NOUN
abrj-567	57	60	curricula	curricula	NOUN
abrj-567	57	61	.	.	PUNCT
abrj-567	58	1	1.9.3	1.9.3	X
abrj-567	58	2	.	.	PUNCT
abrj-567	59	1	al	al	PROPN
abrj-567	59	2	-	-	PUNCT
abrj-567	59	3	sayyid	sayyid	PROPN
abrj-567	59	4	(	(	PUNCT
abrj-567	59	5	2025	2025	NUM
abrj-567	59	6	)	)	PUNCT
abrj-567	59	7	this	this	DET
abrj-567	59	8	study	study	NOUN
abrj-567	59	9	concentrated	concentrate	VERB
abrj-567	59	10	on	on	ADP
abrj-567	59	11	the	the	DET
abrj-567	59	12	challenges	challenge	NOUN
abrj-567	59	13	facing	face	VERB
abrj-567	59	14	reverse	reverse	ADJ
abrj-567	59	15	supply	supply	NOUN
abrj-567	59	16	chain	chain	NOUN
abrj-567	59	17	cost	cost	NOUN
abrj-567	59	18	management	management	NOUN
abrj-567	59	19	because	because	SCONJ
abrj-567	59	20	of	of	ADP
abrj-567	59	21	misalignment	misalignment	NOUN
abrj-567	59	22	,	,	PUNCT
abrj-567	59	23	insufficiency	insufficiency	NOUN
abrj-567	59	24	of	of	ADP
abrj-567	59	25	accountability	accountability	NOUN
abrj-567	59	26	,	,	PUNCT
abrj-567	59	27	and	and	CCONJ
abrj-567	59	28	lack	lack	NOUN
abrj-567	59	29	of	of	ADP
abrj-567	59	30	transparency	transparency	NOUN
abrj-567	59	31	in	in	ADP
abrj-567	59	32	information	information	NOUN
abrj-567	59	33	flows	flow	VERB
abrj-567	59	34	among	among	ADP
abrj-567	59	35	stakeholders	stakeholder	NOUN
abrj-567	59	36	.	.	PUNCT
abrj-567	60	1	its	its	PRON
abrj-567	60	2	objective	objective	NOUN
abrj-567	60	3	was	be	AUX
abrj-567	60	4	to	to	PART
abrj-567	60	5	identify	identify	VERB
abrj-567	60	6	vital	vital	ADJ
abrj-567	60	7	success	success	NOUN
abrj-567	60	8	factors	factor	NOUN
abrj-567	60	9	for	for	ADP
abrj-567	60	10	using	use	VERB
abrj-567	60	11	blockchain	blockchain	NOUN
abrj-567	60	12	in	in	ADP
abrj-567	60	13	improving	improve	VERB
abrj-567	60	14	reverse	reverse	ADJ
abrj-567	60	15	supply	supply	NOUN
abrj-567	60	16	chain	chain	NOUN
abrj-567	60	17	cost	cost	NOUN
abrj-567	60	18	management	management	NOUN
abrj-567	60	19	,	,	PUNCT
abrj-567	60	20	especially	especially	ADV
abrj-567	60	21	in	in	ADP
abrj-567	60	22	improving	improve	VERB
abrj-567	60	23	product	product	NOUN
abrj-567	60	24	quality	quality	NOUN
abrj-567	60	25	,	,	PUNCT
abrj-567	60	26	reducing	reduce	VERB
abrj-567	60	27	operating	operating	NOUN
abrj-567	60	28	costs	cost	NOUN
abrj-567	60	29	,	,	PUNCT
abrj-567	60	30	and	and	CCONJ
abrj-567	60	31	increasing	increase	VERB
abrj-567	60	32	flexibility	flexibility	NOUN
abrj-567	60	33	of	of	ADP
abrj-567	60	34	information	information	NOUN
abrj-567	60	35	and	and	CCONJ
abrj-567	60	36	goods	good	NOUN
abrj-567	60	37	flows	flow	NOUN
abrj-567	60	38	.	.	PUNCT
abrj-567	61	1	the	the	DET
abrj-567	61	2	findings	finding	NOUN
abrj-567	61	3	showed	show	VERB
abrj-567	61	4	that	that	SCONJ
abrj-567	61	5	blockchain	blockchain	PROPN
abrj-567	61	6	enhances	enhance	VERB
abrj-567	61	7	innovation	innovation	NOUN
abrj-567	61	8	capacity	capacity	NOUN
abrj-567	61	9	,	,	PUNCT
abrj-567	61	10	improves	improve	VERB
abrj-567	61	11	product	product	NOUN
abrj-567	61	12	quality	quality	NOUN
abrj-567	61	13	,	,	PUNCT
abrj-567	61	14	reduces	reduce	VERB
abrj-567	61	15	costs	cost	NOUN
abrj-567	61	16	,	,	PUNCT
abrj-567	61	17	and	and	CCONJ
abrj-567	61	18	strengthens	strengthen	VERB
abrj-567	61	19	operational	operational	ADJ
abrj-567	61	20	flexibility	flexibility	NOUN
abrj-567	61	21	and	and	CCONJ
abrj-567	61	22	risk	risk	NOUN
abrj-567	61	23	management	management	NOUN
abrj-567	61	24	when	when	SCONJ
abrj-567	61	25	transparency	transparency	NOUN
abrj-567	61	26	and	and	CCONJ
abrj-567	61	27	accountability	accountability	NOUN
abrj-567	61	28	are	be	AUX
abrj-567	61	29	ensured	ensure	VERB
abrj-567	61	30	.	.	PUNCT
abrj-567	62	1	the	the	DET
abrj-567	62	2	study	study	NOUN
abrj-567	62	3	recommended	recommend	VERB
abrj-567	62	4	establishing	establish	VERB
abrj-567	62	5	clear	clear	ADJ
abrj-567	62	6	regulatory	regulatory	ADJ
abrj-567	62	7	standards	standard	NOUN
abrj-567	62	8	for	for	ADP
abrj-567	62	9	it	it	PRON
abrj-567	62	10	-	-	PUNCT
abrj-567	62	11	based	base	VERB
abrj-567	62	12	solutions	solution	NOUN
abrj-567	62	13	such	such	ADJ
abrj-567	62	14	as	as	ADP
abrj-567	62	15	blockchain	blockchain	NOUN
abrj-567	62	16	in	in	ADP
abrj-567	62	17	reverse	reverse	ADJ
abrj-567	62	18	supply	supply	NOUN
abrj-567	62	19	chain	chain	NOUN
abrj-567	62	20	cost	cost	NOUN
abrj-567	62	21	management	management	NOUN
abrj-567	62	22	.	.	PUNCT
abrj-567	63	1	1.10	1.10	NUM
abrj-567	63	2	.	.	PUNCT
abrj-567	63	3	study	study	NOUN
abrj-567	63	4	gap	gap	NOUN
abrj-567	63	5	in	in	ADP
abrj-567	63	6	spite	spite	NOUN
abrj-567	63	7	of	of	ADP
abrj-567	63	8	number	number	NOUN
abrj-567	63	9	of	of	ADP
abrj-567	63	10	studies	study	NOUN
abrj-567	63	11	focusing	focus	VERB
abrj-567	63	12	on	on	ADP
abrj-567	63	13	blockchain	blockchain	PROPN
abrj-567	63	14	technology	technology	PROPN
abrj-567	63	15	and	and	CCONJ
abrj-567	63	16	its	its	PRON
abrj-567	63	17	impact	impact	NOUN
abrj-567	63	18	on	on	ADP
abrj-567	63	19	accounting	accounting	NOUN
abrj-567	63	20	systems	system	NOUN
abrj-567	63	21	and	and	CCONJ
abrj-567	63	22	cost	cost	NOUN
abrj-567	63	23	management	management	NOUN
abrj-567	63	24	,	,	PUNCT
abrj-567	63	25	few	few	ADJ
abrj-567	63	26	have	have	AUX
abrj-567	63	27	sufficiently	sufficiently	ADV
abrj-567	63	28	analyzed	analyze	VERB
abrj-567	63	29	the	the	DET
abrj-567	63	30	application	application	NOUN
abrj-567	63	31	of	of	ADP
abrj-567	63	32	open	open	ADJ
abrj-567	63	33	book	book	NOUN
abrj-567	63	34	accounting	accounting	NOUN
abrj-567	63	35	enhanced	enhance	VERB
abrj-567	63	36	by	by	ADP
abrj-567	63	37	blockchain	blockchain	PROPN
abrj-567	63	38	and	and	CCONJ
abrj-567	63	39	its	its	PRON
abrj-567	63	40	impact	impact	NOUN
abrj-567	63	41	on	on	ADP
abrj-567	63	42	developing	develop	VERB
abrj-567	63	43	cost	cost	NOUN
abrj-567	63	44	accounting	accounting	NOUN
abrj-567	63	45	systems	system	NOUN
abrj-567	63	46	and	and	CCONJ
abrj-567	63	47	enhancing	enhance	VERB
abrj-567	63	48	transparency	transparency	NOUN
abrj-567	63	49	in	in	ADP
abrj-567	63	50	supply	supply	NOUN
abrj-567	63	51	chains	chain	NOUN
abrj-567	63	52	,	,	PUNCT
abrj-567	63	53	especially	especially	ADV
abrj-567	63	54	in	in	ADP
abrj-567	63	55	the	the	DET
abrj-567	63	56	aviation	aviation	NOUN
abrj-567	63	57	sector	sector	NOUN
abrj-567	63	58	.	.	PUNCT
abrj-567	64	1	the	the	DET
abrj-567	64	2	study	study	NOUN
abrj-567	64	3	gap	gap	NOUN
abrj-567	64	4	is	be	AUX
abrj-567	64	5	based	base	VERB
abrj-567	64	6	on	on	ADP
abrj-567	64	7	the	the	DET
abrj-567	64	8	absence	absence	NOUN
abrj-567	64	9	of	of	ADP
abrj-567	64	10	applied	apply	VERB
abrj-567	64	11	studies	study	NOUN
abrj-567	64	12	which	which	PRON
abrj-567	64	13	directly	directly	ADV
abrj-567	64	14	evaluate	evaluate	VERB
abrj-567	64	15	the	the	DET
abrj-567	64	16	impact	impact	NOUN
abrj-567	64	17	of	of	ADP
abrj-567	64	18	integrating	integrate	VERB
abrj-567	64	19	open	open	ADJ
abrj-567	64	20	book	book	NOUN
abrj-567	64	21	accounting	account	VERB
abrj-567	64	22	with	with	ADP
abrj-567	64	23	blockchain	blockchain	PROPN
abrj-567	64	24	on	on	ADP
abrj-567	64	25	cost	cost	NOUN
abrj-567	64	26	report	report	NOUN
abrj-567	64	27	accuracy	accuracy	NOUN
abrj-567	64	28	,	,	PUNCT
abrj-567	64	29	data	datum	NOUN
abrj-567	64	30	update	update	NOUN
abrj-567	64	31	speed	speed	NOUN
abrj-567	64	32	,	,	PUNCT
abrj-567	64	33	process	process	NOUN
abrj-567	64	34	transparency	transparency	NOUN
abrj-567	64	35	,	,	PUNCT
abrj-567	64	36	dispute	dispute	NOUN
abrj-567	64	37	reduction	reduction	NOUN
abrj-567	64	38	,	,	PUNCT
abrj-567	64	39	and	and	CCONJ
abrj-567	64	40	the	the	DET
abrj-567	64	41	economic	economic	ADJ
abrj-567	64	42	feasibility	feasibility	NOUN
abrj-567	64	43	of	of	ADP
abrj-567	64	44	such	such	DET
abrj-567	64	45	an	an	DET
abrj-567	64	46	application	application	NOUN
abrj-567	64	47	in	in	ADP
abrj-567	64	48	terms	term	NOUN
abrj-567	64	49	of	of	ADP
abrj-567	64	50	return	return	NOUN
abrj-567	64	51	on	on	ADP
abrj-567	64	52	investment	investment	NOUN
abrj-567	64	53	.	.	PUNCT
abrj-567	65	1	according	accord	VERB
abrj-567	65	2	to	to	ADP
abrj-567	65	3	this	this	DET
abrj-567	65	4	study	study	NOUN
abrj-567	65	5	seeks	seek	VERB
abrj-567	65	6	to	to	PART
abrj-567	65	7	bridge	bridge	VERB
abrj-567	65	8	this	this	DET
abrj-567	65	9	gap	gap	NOUN
abrj-567	65	10	by	by	ADP
abrj-567	65	11	executing	execute	VERB
abrj-567	65	12	an	an	DET
abrj-567	65	13	applied	apply	VERB
abrj-567	65	14	study	study	NOUN
abrj-567	65	15	at	at	ADP
abrj-567	65	16	iraqi	iraqi	ADJ
abrj-567	65	17	airways	airway	NOUN
abrj-567	65	18	,	,	PUNCT
abrj-567	65	19	providing	provide	VERB
abrj-567	65	20	an	an	DET
abrj-567	65	21	extensive	extensive	ADJ
abrj-567	65	22	understanding	understanding	NOUN
abrj-567	65	23	of	of	ADP
abrj-567	65	24	how	how	SCONJ
abrj-567	65	25	blockchain	blockchain	PROPN
abrj-567	65	26	supported	support	VERB
abrj-567	65	27	open	open	ADJ
abrj-567	65	28	book	book	NOUN
abrj-567	65	29	accounting	accounting	NOUN
abrj-567	65	30	can	can	AUX
abrj-567	65	31	improve	improve	VERB
abrj-567	65	32	cost	cost	NOUN
abrj-567	65	33	accounting	accounting	NOUN
abrj-567	65	34	systems	system	NOUN
abrj-567	65	35	and	and	CCONJ
abrj-567	65	36	improve	improve	VERB
abrj-567	65	37	transparency	transparency	NOUN
abrj-567	65	38	in	in	ADP
abrj-567	65	39	supply	supply	NOUN
abrj-567	65	40	chain	chain	NOUN
abrj-567	65	41	management	management	NOUN
abrj-567	65	42	.	.	PUNCT
abrj-567	66	1	figure	figure	NOUN
abrj-567	66	2	1	1	NUM
abrj-567	66	3	.	.	PUNCT
abrj-567	67	1	the	the	DET
abrj-567	67	2	conceptual	conceptual	ADJ
abrj-567	67	3	framework	framework	NOUN
abrj-567	67	4	of	of	ADP
abrj-567	67	5	the	the	DET
abrj-567	67	6	study	study	NOUN
abrj-567	67	7	.	.	PUNCT
abrj-567	68	1	2	2	X
abrj-567	68	2	.	.	X
abrj-567	68	3	cost	cost	NOUN
abrj-567	68	4	accounting	accounting	NOUN
abrj-567	68	5	and	and	CCONJ
abrj-567	68	6	it	it	PRON
abrj-567	68	7	role	role	NOUN
abrj-567	68	8	in	in	ADP
abrj-567	68	9	enhancing	enhance	VERB
abrj-567	68	10	supply	supply	NOUN
abrj-567	68	11	chain	chain	NOUN
abrj-567	68	12	efficiency	efficiency	NOUN
abrj-567	68	13	2.1	2.1	NUM
abrj-567	68	14	.	.	PUNCT
abrj-567	69	1	introduction	introduction	NOUN
abrj-567	69	2	cost	cost	NOUN
abrj-567	69	3	accounting	accounting	NOUN
abrj-567	69	4	is	be	AUX
abrj-567	69	5	a	a	DET
abrj-567	69	6	vital	vital	ADJ
abrj-567	69	7	tool	tool	NOUN
abrj-567	69	8	for	for	ADP
abrj-567	69	9	managing	manage	VERB
abrj-567	69	10	advanced	advanced	ADJ
abrj-567	69	11	industrial	industrial	ADJ
abrj-567	69	12	firms	firm	NOUN
abrj-567	69	13	.	.	PUNCT
abrj-567	70	1	it	it	PRON
abrj-567	70	2	assists	assist	VERB
abrj-567	70	3	improving	improve	VERB
abrj-567	70	4	operational	operational	ADJ
abrj-567	70	5	and	and	CCONJ
abrj-567	70	6	financial	financial	ADJ
abrj-567	70	7	efficiency	efficiency	NOUN
abrj-567	70	8	by	by	ADP
abrj-567	70	9	analyzing	analyze	VERB
abrj-567	70	10	resource	resource	NOUN
abrj-567	70	11	utilization	utilization	NOUN
abrj-567	70	12	and	and	CCONJ
abrj-567	70	13	identifying	identify	VERB
abrj-567	70	14	sources	source	NOUN
abrj-567	70	15	of	of	ADP
abrj-567	70	16	waste	waste	NOUN
abrj-567	70	17	.	.	PUNCT
abrj-567	71	1	in	in	ADP
abrj-567	71	2	the	the	DET
abrj-567	71	3	context	context	NOUN
abrj-567	71	4	of	of	ADP
abrj-567	71	5	ongoing	ongoing	ADJ
abrj-567	71	6	evolution	evolution	NOUN
abrj-567	71	7	of	of	ADP
abrj-567	71	8	the	the	DET
abrj-567	71	9	business	business	NOUN
abrj-567	71	10	environment	environment	NOUN
abrj-567	71	11	and	and	CCONJ
abrj-567	71	12	the	the	DET
abrj-567	71	13	increasing	increase	VERB
abrj-567	71	14	complication	complication	NOUN
abrj-567	71	15	of	of	ADP
abrj-567	71	16	supply	supply	NOUN
abrj-567	71	17	chains	chain	NOUN
abrj-567	71	18	,	,	PUNCT
abrj-567	71	19	the	the	DET
abrj-567	71	20	requirement	requirement	NOUN
abrj-567	71	21	for	for	ADP
abrj-567	71	22	more	more	ADV
abrj-567	71	23	accurate	accurate	ADJ
abrj-567	71	24	and	and	CCONJ
abrj-567	71	25	transparent	transparent	ADJ
abrj-567	71	26	accounting	accounting	NOUN
abrj-567	71	27	tools	tool	NOUN
abrj-567	71	28	,	,	PUNCT
abrj-567	71	29	like	like	ADP
abrj-567	71	30	material	material	NOUN
abrj-567	71	31	flow	flow	NOUN
abrj-567	71	32	cost	cost	NOUN
abrj-567	71	33	accounting	accounting	NOUN
abrj-567	71	34	(	(	PUNCT
abrj-567	71	35	mfca	mfca	NOUN
abrj-567	71	36	)	)	PUNCT
abrj-567	71	37	,	,	PUNCT
abrj-567	71	38	continues	continue	VERB
abrj-567	71	39	to	to	PART
abrj-567	71	40	grow	grow	VERB
abrj-567	71	41	so	so	SCONJ
abrj-567	71	42	as	as	SCONJ
abrj-567	71	43	to	to	PART
abrj-567	71	44	support	support	VERB
abrj-567	71	45	decision	decision	NOUN
abrj-567	71	46	-	-	PUNCT
abrj-567	71	47	making	making	NOUN
abrj-567	71	48	and	and	CCONJ
abrj-567	71	49	improve	improve	VERB
abrj-567	71	50	overall	overall	ADJ
abrj-567	71	51	companies	company	NOUN
abrj-567	71	52	’	'	PUNCT
abrj-567	71	53	performance	performance	NOUN
abrj-567	71	54	.	.	PUNCT
abrj-567	72	1	2.2	2.2	NUM
abrj-567	72	2	.	.	PUNCT
abrj-567	72	3	concept	concept	NOUN
abrj-567	72	4	of	of	ADP
abrj-567	72	5	cost	cost	NOUN
abrj-567	72	6	accounting	accounting	NOUN
abrj-567	72	7	cost	cost	NOUN
abrj-567	72	8	accounting	accounting	NOUN
abrj-567	72	9	especially	especially	ADV
abrj-567	72	10	within	within	ADP
abrj-567	72	11	the	the	DET
abrj-567	72	12	mfca	mfca	NOUN
abrj-567	72	13	framework	framework	NOUN
abrj-567	72	14	,	,	PUNCT
abrj-567	72	15	includes	include	VERB
abrj-567	72	16	measuring	measure	VERB
abrj-567	72	17	and	and	CCONJ
abrj-567	72	18	allocating	allocate	VERB
abrj-567	72	19	costs	cost	NOUN
abrj-567	72	20	associated	associate	VERB
abrj-567	72	21	with	with	ADP
abrj-567	72	22	material	material	NOUN
abrj-567	72	23	and	and	CCONJ
abrj-567	72	24	energy	energy	NOUN
abrj-567	72	25	flows	flow	NOUN
abrj-567	72	26	in	in	ADP
abrj-567	72	27	the	the	DET
abrj-567	72	28	production	production	NOUN
abrj-567	72	29	process	process	NOUN
abrj-567	72	30	.	.	PUNCT
abrj-567	73	1	losses	loss	NOUN
abrj-567	73	2	and	and	CCONJ
abrj-567	73	3	waste	waste	NOUN
abrj-567	73	4	are	be	AUX
abrj-567	73	5	identified	identify	VERB
abrj-567	73	6	and	and	CCONJ
abrj-567	73	7	quantified	quantify	VERB
abrj-567	73	8	then	then	ADV
abrj-567	73	9	related	relate	VERB
abrj-567	73	10	to	to	ADP
abrj-567	73	11	the	the	DET
abrj-567	73	12	product	product	NOUN
abrj-567	73	13	or	or	CCONJ
abrj-567	73	14	service	service	NOUN
abrj-567	73	15	responsible	responsible	ADJ
abrj-567	73	16	for	for	ADP
abrj-567	73	17	them	they	PRON
abrj-567	73	18	.	.	PUNCT
abrj-567	74	1	this	this	DET
abrj-567	74	2	method	method	NOUN
abrj-567	74	3	aims	aim	VERB
abrj-567	74	4	to	to	PART
abrj-567	74	5	recognize	recognize	VERB
abrj-567	74	6	opportunities	opportunity	NOUN
abrj-567	74	7	to	to	PART
abrj-567	74	8	reduce	reduce	VERB
abrj-567	74	9	negative	negative	ADJ
abrj-567	74	10	environmental	environmental	ADJ
abrj-567	74	11	effect	effect	NOUN
abrj-567	74	12	and	and	CCONJ
abrj-567	74	13	save	save	VERB
abrj-567	74	14	money	money	NOUN
abrj-567	74	15	for	for	ADP
abrj-567	74	16	the	the	DET
abrj-567	74	17	company	company	NOUN
abrj-567	74	18	.	.	PUNCT
abrj-567	75	1	the	the	DET
abrj-567	75	2	concept	concept	NOUN
abrj-567	75	3	is	be	AUX
abrj-567	75	4	reinforced	reinforce	VERB
abrj-567	75	5	and	and	CCONJ
abrj-567	75	6	standardized	standardize	VERB
abrj-567	75	7	by	by	ADP
abrj-567	75	8	iso	iso	NOUN
abrj-567	75	9	14051	14051	NUM
abrj-567	75	10	,	,	PUNCT
abrj-567	75	11	that	that	PRON
abrj-567	75	12	facilitates	facilitate	VERB
abrj-567	75	13	its	its	PRON
abrj-567	75	14	implementation	implementation	NOUN
abrj-567	75	15	in	in	ADP
abrj-567	75	16	industrial	industrial	ADJ
abrj-567	75	17	organizations	organization	NOUN
abrj-567	75	18	,	,	PUNCT
abrj-567	75	19	especially	especially	ADV
abrj-567	75	20	in	in	ADP
abrj-567	75	21	japan	japan	PROPN
abrj-567	75	22	(	(	PUNCT
abrj-567	75	23	papasp	papasp	NOUN
abrj-567	75	24	et	et	PROPN
abrj-567	75	25	al	al	PROPN
abrj-567	75	26	.	.	PROPN
abrj-567	75	27	,	,	PUNCT
abrj-567	75	28	2016	2016	NUM
abrj-567	75	29	,	,	PUNCT
abrj-567	75	30	325	325	NUM
abrj-567	75	31	)	)	PUNCT
abrj-567	75	32	.	.	PUNCT
abrj-567	76	1	2.3	2.3	NUM
abrj-567	76	2	.	.	PUNCT
abrj-567	76	3	concept	concept	NOUN
abrj-567	76	4	of	of	ADP
abrj-567	76	5	supply	supply	NOUN
abrj-567	76	6	chain	chain	NOUN
abrj-567	76	7	supply	supply	NOUN
abrj-567	76	8	chain	chain	NOUN
abrj-567	76	9	management	management	NOUN
abrj-567	76	10	consists	consist	VERB
abrj-567	76	11	of	of	ADP
abrj-567	76	12	activities	activity	NOUN
abrj-567	76	13	,	,	PUNCT
abrj-567	76	14	processes	process	NOUN
abrj-567	76	15	,	,	PUNCT
abrj-567	76	16	and	and	CCONJ
abrj-567	76	17	practices	practice	NOUN
abrj-567	76	18	via	via	ADP
abrj-567	76	19	which	which	PRON
abrj-567	76	20	a	a	DET
abrj-567	76	21	business	business	NOUN
abrj-567	76	22	organization	organization	NOUN
abrj-567	76	23	collaborates	collaborate	VERB
abrj-567	76	24	with	with	ADP
abrj-567	76	25	its	its	PRON
abrj-567	76	26	suppliers	supplier	NOUN
abrj-567	76	27	to	to	PART
abrj-567	76	28	maximize	maximize	VERB
abrj-567	76	29	internal	internal	ADJ
abrj-567	76	30	operational	operational	ADJ
abrj-567	76	31	efficiency	efficiency	NOUN
abrj-567	76	32	,	,	PUNCT
abrj-567	76	33	deliver	deliver	VERB
abrj-567	76	34	final	final	ADJ
abrj-567	76	35	products	product	NOUN
abrj-567	76	36	that	that	PRON
abrj-567	76	37	satisfy	satisfy	VERB
abrj-567	76	38	customers	customer	NOUN
abrj-567	76	39	,	,	PUNCT
abrj-567	76	40	and	and	CCONJ
abrj-567	76	41	generate	generate	VERB
abrj-567	76	42	profits	profit	NOUN
abrj-567	76	43	for	for	ADP
abrj-567	76	44	shareholders	shareholder	NOUN
abrj-567	76	45	.	.	PUNCT
abrj-567	77	1	it	it	PRON
abrj-567	77	2	incorporates	incorporate	VERB
abrj-567	77	3	planning	planning	NOUN
abrj-567	77	4	,	,	PUNCT
abrj-567	77	5	organizing	organize	VERB
abrj-567	77	6	,	,	PUNCT
abrj-567	77	7	directing	directing	NOUN
abrj-567	77	8	,	,	PUNCT
abrj-567	77	9	and	and	CCONJ
abrj-567	77	10	controlling	control	VERB
abrj-567	77	11	all	all	DET
abrj-567	77	12	organizational	organizational	ADJ
abrj-567	77	13	activities	activity	NOUN
abrj-567	77	14	to	to	PART
abrj-567	77	15	strengthen	strengthen	VERB
abrj-567	77	16	relationships	relationship	NOUN
abrj-567	77	17	with	with	ADP
abrj-567	77	18	suppliers	supplier	NOUN
abrj-567	77	19	,	,	PUNCT
abrj-567	77	20	intermediaries	intermediary	NOUN
abrj-567	77	21	,	,	PUNCT
abrj-567	77	22	distributors	distributor	NOUN
abrj-567	77	23	,	,	PUNCT
abrj-567	77	24	and	and	CCONJ
abrj-567	77	25	customers	customer	NOUN
abrj-567	77	26	.	.	PUNCT
abrj-567	78	1	further	far	ADV
abrj-567	78	2	,	,	PUNCT
abrj-567	78	3	it	it	PRON
abrj-567	78	4	aims	aim	VERB
abrj-567	78	5	to	to	PART
abrj-567	78	6	improve	improve	VERB
abrj-567	78	7	internal	internal	ADJ
abrj-567	78	8	processes	process	NOUN
abrj-567	78	9	to	to	PART
abrj-567	78	10	ensure	ensure	VERB
abrj-567	78	11	the	the	DET
abrj-567	78	12	flow	flow	NOUN
abrj-567	78	13	of	of	ADP
abrj-567	78	14	products	product	NOUN
abrj-567	78	15	,	,	PUNCT
abrj-567	78	16	funds	fund	NOUN
abrj-567	78	17	,	,	PUNCT
abrj-567	78	18	expertise	expertise	NOUN
abrj-567	78	19	,	,	PUNCT
abrj-567	78	20	and	and	CCONJ
abrj-567	78	21	information	information	NOUN
abrj-567	78	22	across	across	ADP
abrj-567	78	23	the	the	DET
abrj-567	78	24	chain	chain	NOUN
abrj-567	78	25	(	(	PUNCT
abrj-567	78	26	from	from	ADP
abrj-567	78	27	primary	primary	ADJ
abrj-567	78	28	suppliers	supplier	NOUN
abrj-567	78	29	to	to	PART
abrj-567	78	30	end	end	VERB
abrj-567	78	31	customers	customer	NOUN
abrj-567	78	32	)	)	PUNCT
abrj-567	78	33	.	.	PUNCT
abrj-567	79	1	the	the	DET
abrj-567	79	2	objective	objective	NOUN
abrj-567	79	3	is	be	AUX
abrj-567	79	4	to	to	PART
abrj-567	79	5	maximize	maximize	VERB
abrj-567	79	6	benefits	benefit	NOUN
abrj-567	79	7	for	for	ADP
abrj-567	79	8	all	all	DET
abrj-567	79	9	links	link	NOUN
abrj-567	79	10	within	within	ADP
abrj-567	79	11	the	the	DET
abrj-567	79	12	interconnected	interconnected	ADJ
abrj-567	79	13	network	network	NOUN
abrj-567	79	14	of	of	ADP
abrj-567	79	15	supply	supply	NOUN
abrj-567	79	16	,	,	PUNCT
abrj-567	79	17	manufacturing	manufacturing	NOUN
abrj-567	79	18	,	,	PUNCT
abrj-567	79	19	and	and	CCONJ
abrj-567	79	20	distribution	distribution	NOUN
abrj-567	79	21	centers	center	NOUN
abrj-567	79	22	(	(	PUNCT
abrj-567	79	23	hussein	hussein	PROPN
abrj-567	79	24	,	,	PUNCT
abrj-567	79	25	2019	2019	NUM
abrj-567	79	26	,	,	PUNCT
abrj-567	79	27	pp	pp	ADJ
abrj-567	79	28	.	.	PUNCT
abrj-567	80	1	453–454	453–454	NUM
abrj-567	80	2	;	;	PUNCT
abrj-567	80	3	al	al	PROPN
abrj-567	80	4	-	-	PUNCT
abrj-567	80	5	akidi	akidi	PROPN
abrj-567	80	6	&	&	CCONJ
abrj-567	80	7	mohammed	mohammed	PROPN
abrj-567	80	8	,	,	PUNCT
abrj-567	80	9	2024,170	2024,170	NUM
abrj-567	80	10	)	)	PUNCT
abrj-567	80	11	.	.	PUNCT
abrj-567	81	1	2.4	2.4	NUM
abrj-567	81	2	.	.	PUNCT
abrj-567	81	3	concept	concept	NOUN
abrj-567	81	4	of	of	ADP
abrj-567	81	5	transparency	transparency	NOUN
abrj-567	81	6	transparency	transparency	NOUN
abrj-567	81	7	indicates	indicate	VERB
abrj-567	81	8	to	to	ADP
abrj-567	81	9	the	the	DET
abrj-567	81	10	exchange	exchange	NOUN
abrj-567	81	11	of	of	ADP
abrj-567	81	12	information	information	NOUN
abrj-567	81	13	and	and	CCONJ
abrj-567	81	14	decision	decision	NOUN
abrj-567	81	15	making	making	NOUN
abrj-567	81	16	in	in	ADP
abrj-567	81	17	a	a	DET
abrj-567	81	18	clear	clear	ADJ
abrj-567	81	19	and	and	CCONJ
abrj-567	81	20	accessible	accessible	ADJ
abrj-567	81	21	approach	approach	NOUN
abrj-567	81	22	for	for	ADP
abrj-567	81	23	anyone	anyone	PRON
abrj-567	81	24	interested	interested	ADJ
abrj-567	81	25	in	in	ADP
abrj-567	81	26	attaining	attain	VERB
abrj-567	81	27	information	information	NOUN
abrj-567	81	28	on	on	ADP
abrj-567	81	29	a	a	DET
abrj-567	81	30	particular	particular	ADJ
abrj-567	81	31	issue	issue	NOUN
abrj-567	81	32	.	.	PUNCT
abrj-567	82	1	a	a	DET
abrj-567	82	2	transparent	transparent	ADJ
abrj-567	82	3	system	system	NOUN
abrj-567	82	4	is	be	AUX
abrj-567	82	5	characterized	characterize	VERB
abrj-567	82	6	by	by	ADP
abrj-567	82	7	asian	asian	ADJ
abrj-567	82	8	business	business	PROPN
abrj-567	82	9	research	research	NOUN
abrj-567	82	10	journal	journal	NOUN
abrj-567	82	11	,	,	PUNCT
abrj-567	82	12	2025	2025	NUM
abrj-567	82	13	,	,	PUNCT
abrj-567	82	14	10(9	10(9	NUM
abrj-567	82	15	):	):	PUNCT
abrj-567	82	16	50	50	NUM
abrj-567	82	17	-	-	SYM
abrj-567	82	18	61	61	NUM
abrj-567	82	19	53	53	NUM
abrj-567	82	20	©	©	PROPN
abrj-567	82	21	2025	2025	NUM
abrj-567	82	22	by	by	ADP
abrj-567	82	23	the	the	DET
abrj-567	82	24	author	author	NOUN
abrj-567	82	25	;	;	PUNCT
abrj-567	82	26	licensee	licensee	NOUN
abrj-567	82	27	eastern	eastern	ADJ
abrj-567	82	28	centre	centre	NOUN
abrj-567	82	29	of	of	ADP
abrj-567	82	30	science	science	NOUN
abrj-567	82	31	and	and	CCONJ
abrj-567	82	32	education	education	NOUN
abrj-567	82	33	,	,	PUNCT
abrj-567	82	34	usa	usa	PROPN
abrj-567	82	35	explicit	explicit	ADJ
abrj-567	82	36	procedures	procedure	NOUN
abrj-567	82	37	,	,	PUNCT
abrj-567	82	38	a	a	DET
abrj-567	82	39	clear	clear	ADJ
abrj-567	82	40	method	method	NOUN
abrj-567	82	41	of	of	ADP
abrj-567	82	42	decision	decision	NOUN
abrj-567	82	43	-	-	PUNCT
abrj-567	82	44	making	making	NOUN
abrj-567	82	45	at	at	ADP
abrj-567	82	46	the	the	DET
abrj-567	82	47	public	public	ADJ
abrj-567	82	48	level	level	NOUN
abrj-567	82	49	,	,	PUNCT
abrj-567	82	50	and	and	CCONJ
abrj-567	82	51	open	open	ADJ
abrj-567	82	52	communication	communication	NOUN
abrj-567	82	53	channels	channel	NOUN
abrj-567	82	54	between	between	ADP
abrj-567	82	55	stakeholders	stakeholder	NOUN
abrj-567	82	56	and	and	CCONJ
abrj-567	82	57	officials	official	NOUN
abrj-567	82	58	.	.	PUNCT
abrj-567	83	1	transparency	transparency	NOUN
abrj-567	83	2	also	also	ADV
abrj-567	83	3	entails	entail	VERB
abrj-567	83	4	freedom	freedom	NOUN
abrj-567	83	5	from	from	ADP
abrj-567	83	6	fraud	fraud	NOUN
abrj-567	83	7	and	and	CCONJ
abrj-567	83	8	deception	deception	NOUN
abrj-567	83	9	,	,	PUNCT
abrj-567	83	10	making	make	VERB
abrj-567	83	11	irregularities	irregularity	NOUN
abrj-567	83	12	easily	easily	ADV
abrj-567	83	13	detectable	detectable	ADJ
abrj-567	83	14	.	.	PUNCT
abrj-567	84	1	broadly	broadly	ADV
abrj-567	84	2	,	,	PUNCT
abrj-567	84	3	transparency	transparency	NOUN
abrj-567	84	4	means	mean	VERB
abrj-567	84	5	clarity	clarity	NOUN
abrj-567	84	6	and	and	CCONJ
abrj-567	84	7	the	the	DET
abrj-567	84	8	ability	ability	NOUN
abrj-567	84	9	to	to	PART
abrj-567	84	10	see	see	VERB
abrj-567	84	11	what	what	PRON
abrj-567	84	12	is	be	AUX
abrj-567	84	13	hidden	hide	VERB
abrj-567	84	14	—	—	PUNCT
abrj-567	84	15	the	the	DET
abrj-567	84	16	opposite	opposite	NOUN
abrj-567	84	17	of	of	ADP
abrj-567	84	18	ambiguity	ambiguity	NOUN
abrj-567	84	19	.	.	PUNCT
abrj-567	85	1	it	it	PRON
abrj-567	85	2	ensures	ensure	VERB
abrj-567	85	3	the	the	DET
abrj-567	85	4	free	free	ADJ
abrj-567	85	5	flow	flow	NOUN
abrj-567	85	6	of	of	ADP
abrj-567	85	7	information	information	NOUN
abrj-567	85	8	,	,	PUNCT
abrj-567	85	9	allowing	allow	VERB
abrj-567	85	10	employees	employee	NOUN
abrj-567	85	11	and	and	CCONJ
abrj-567	85	12	external	external	ADJ
abrj-567	85	13	parties	party	NOUN
abrj-567	85	14	dealing	deal	VERB
abrj-567	85	15	with	with	ADP
abrj-567	85	16	the	the	DET
abrj-567	85	17	organization	organization	NOUN
abrj-567	85	18	to	to	PART
abrj-567	85	19	continuously	continuously	ADV
abrj-567	85	20	access	access	VERB
abrj-567	85	21	and	and	CCONJ
abrj-567	85	22	use	use	VERB
abrj-567	85	23	relevant	relevant	ADJ
abrj-567	85	24	data	datum	NOUN
abrj-567	85	25	(	(	PUNCT
abrj-567	85	26	mosbah	mosbah	NOUN
abrj-567	85	27	,	,	PUNCT
abrj-567	85	28	2021	2021	NUM
abrj-567	85	29	,	,	PUNCT
abrj-567	85	30	p.	p.	NOUN
abrj-567	85	31	152	152	NUM
abrj-567	85	32	)	)	PUNCT
abrj-567	85	33	.	.	PUNCT
abrj-567	86	1	2.5	2.5	NUM
abrj-567	86	2	.	.	PUNCT
abrj-567	86	3	concept	concept	NOUN
abrj-567	86	4	of	of	ADP
abrj-567	86	5	decentralization	decentralization	NOUN
abrj-567	86	6	it	it	PRON
abrj-567	86	7	refers	refer	VERB
abrj-567	86	8	to	to	ADP
abrj-567	86	9	the	the	DET
abrj-567	86	10	decision	decision	NOUN
abrj-567	86	11	-	-	PUNCT
abrj-567	86	12	making	make	VERB
abrj-567	86	13	method	method	NOUN
abrj-567	86	14	that	that	PRON
abrj-567	86	15	does	do	AUX
abrj-567	86	16	not	not	PART
abrj-567	86	17	depend	depend	VERB
abrj-567	86	18	on	on	ADP
abrj-567	86	19	a	a	DET
abrj-567	86	20	one	one	NUM
abrj-567	86	21	central	central	ADJ
abrj-567	86	22	authority	authority	NOUN
abrj-567	86	23	but	but	CCONJ
abrj-567	86	24	rather	rather	ADV
abrj-567	86	25	on	on	ADP
abrj-567	86	26	a	a	DET
abrj-567	86	27	decentralized	decentralized	ADJ
abrj-567	86	28	network	network	NOUN
abrj-567	86	29	of	of	ADP
abrj-567	86	30	participants	participant	NOUN
abrj-567	86	31	or	or	CCONJ
abrj-567	86	32	systems	system	NOUN
abrj-567	86	33	.	.	PUNCT
abrj-567	87	1	this	this	DET
abrj-567	87	2	approach	approach	NOUN
abrj-567	87	3	spreads	spread	VERB
abrj-567	87	4	power	power	NOUN
abrj-567	87	5	and	and	CCONJ
abrj-567	87	6	data	datum	NOUN
abrj-567	87	7	among	among	ADP
abrj-567	87	8	multiple	multiple	ADJ
abrj-567	87	9	parties	party	NOUN
abrj-567	87	10	in	in	ADP
abrj-567	87	11	a	a	DET
abrj-567	87	12	transparent	transparent	ADJ
abrj-567	87	13	and	and	CCONJ
abrj-567	87	14	secure	secure	ADJ
abrj-567	87	15	approach	approach	NOUN
abrj-567	87	16	,	,	PUNCT
abrj-567	87	17	thus	thus	ADV
abrj-567	87	18	enhancing	enhance	VERB
abrj-567	87	19	efficiency	efficiency	NOUN
abrj-567	87	20	and	and	CCONJ
abrj-567	87	21	objectivity	objectivity	NOUN
abrj-567	87	22	of	of	ADP
abrj-567	87	23	decision	decision	NOUN
abrj-567	87	24	-	-	PUNCT
abrj-567	87	25	making	making	NOUN
abrj-567	87	26	throughout	throughout	ADP
abrj-567	87	27	realtime	realtime	NOUN
abrj-567	87	28	and	and	CCONJ
abrj-567	87	29	reliable	reliable	ADJ
abrj-567	87	30	information	information	NOUN
abrj-567	87	31	analysis	analysis	NOUN
abrj-567	87	32	applying	apply	VERB
abrj-567	87	33	technologies	technology	NOUN
abrj-567	87	34	like	like	ADP
abrj-567	87	35	blockchain	blockchain	PROPN
abrj-567	87	36	and	and	CCONJ
abrj-567	87	37	big	big	ADJ
abrj-567	87	38	data	datum	NOUN
abrj-567	87	39	,	,	PUNCT
abrj-567	87	40	without	without	ADP
abrj-567	87	41	needing	need	VERB
abrj-567	87	42	a	a	DET
abrj-567	87	43	central	central	ADJ
abrj-567	87	44	authority	authority	NOUN
abrj-567	87	45	to	to	PART
abrj-567	87	46	control	control	VERB
abrj-567	87	47	all	all	DET
abrj-567	87	48	processes	process	NOUN
abrj-567	87	49	(	(	PUNCT
abrj-567	87	50	theodorakopoulos	theodorakopoulos	PROPN
abrj-567	87	51	et	et	PROPN
abrj-567	87	52	al	al	PROPN
abrj-567	87	53	.	.	PROPN
abrj-567	87	54	,	,	PUNCT
abrj-567	87	55	2024	2024	NUM
abrj-567	87	56	,	,	PUNCT
abrj-567	87	57	1	1	NUM
abrj-567	87	58	)	)	PUNCT
abrj-567	87	59	.	.	PUNCT
abrj-567	88	1	in	in	ADP
abrj-567	88	2	this	this	DET
abrj-567	88	3	study	study	NOUN
abrj-567	88	4	,	,	PUNCT
abrj-567	88	5	decentralization	decentralization	NOUN
abrj-567	88	6	refers	refer	VERB
abrj-567	88	7	to	to	ADP
abrj-567	88	8	a	a	DET
abrj-567	88	9	system	system	NOUN
abrj-567	88	10	that	that	PRON
abrj-567	88	11	distributes	distribute	VERB
abrj-567	88	12	power	power	NOUN
abrj-567	88	13	and	and	CCONJ
abrj-567	88	14	data	datum	NOUN
abrj-567	88	15	among	among	ADP
abrj-567	88	16	a	a	DET
abrj-567	88	17	network	network	NOUN
abrj-567	88	18	of	of	ADP
abrj-567	88	19	participants	participant	NOUN
abrj-567	88	20	rather	rather	ADV
abrj-567	88	21	than	than	ADP
abrj-567	88	22	being	be	AUX
abrj-567	88	23	concentrated	concentrate	VERB
abrj-567	88	24	in	in	ADP
abrj-567	88	25	one	one	NUM
abrj-567	88	26	central	central	ADJ
abrj-567	88	27	authority	authority	NOUN
abrj-567	88	28	,	,	PUNCT
abrj-567	88	29	thereby	thereby	ADV
abrj-567	88	30	reducing	reduce	VERB
abrj-567	88	31	risks	risk	NOUN
abrj-567	88	32	of	of	ADP
abrj-567	88	33	failure	failure	NOUN
abrj-567	88	34	and	and	CCONJ
abrj-567	88	35	enhancing	enhance	VERB
abrj-567	88	36	security	security	NOUN
abrj-567	88	37	.	.	PUNCT
abrj-567	89	1	2.6	2.6	NUM
abrj-567	89	2	.	.	PUNCT
abrj-567	89	3	objectives	objective	NOUN
abrj-567	89	4	and	and	CCONJ
abrj-567	89	5	importance	importance	NOUN
abrj-567	89	6	of	of	ADP
abrj-567	89	7	cost	cost	NOUN
abrj-567	89	8	accounting	accounting	NOUN
abrj-567	89	9	(	(	PUNCT
abrj-567	89	10	mfca	mfca	NOUN
abrj-567	89	11	)	)	PUNCT
abrj-567	89	12	2.6.1	2.6.1	X
abrj-567	89	13	.	.	PUNCT
abrj-567	90	1	objectives	objective	NOUN
abrj-567	90	2	(	(	PUNCT
abrj-567	90	3	al	al	PROPN
abrj-567	90	4	-	-	PUNCT
abrj-567	90	5	jabali	jabali	PROPN
abrj-567	90	6	,	,	PUNCT
abrj-567	90	7	2020	2020	NUM
abrj-567	90	8	,	,	PUNCT
abrj-567	90	9	519	519	NUM
abrj-567	90	10	)	)	PUNCT
abrj-567	90	11	cost	cost	NOUN
abrj-567	90	12	accounting	accounting	NOUN
abrj-567	90	13	seeks	seek	VERB
abrj-567	90	14	to	to	PART
abrj-567	90	15	assist	assist	VERB
abrj-567	90	16	firms	firm	NOUN
abrj-567	90	17	achieving	achieve	VERB
abrj-567	90	18	enhanced	enhanced	ADJ
abrj-567	90	19	environmental	environmental	ADJ
abrj-567	90	20	and	and	CCONJ
abrj-567	90	21	financial	financial	ADJ
abrj-567	90	22	performance	performance	NOUN
abrj-567	90	23	through	through	ADP
abrj-567	90	24	increasing	increase	VERB
abrj-567	90	25	the	the	DET
abrj-567	90	26	efficiency	efficiency	NOUN
abrj-567	90	27	of	of	ADP
abrj-567	90	28	resource	resource	NOUN
abrj-567	90	29	utilization	utilization	NOUN
abrj-567	90	30	,	,	PUNCT
abrj-567	90	31	particularly	particularly	ADV
abrj-567	90	32	materials	material	NOUN
abrj-567	90	33	and	and	CCONJ
abrj-567	90	34	energy	energy	NOUN
abrj-567	90	35	.	.	PUNCT
abrj-567	91	1	this	this	PRON
abrj-567	91	2	can	can	AUX
abrj-567	91	3	be	be	AUX
abrj-567	91	4	achieved	achieve	VERB
abrj-567	91	5	by	by	ADP
abrj-567	91	6	several	several	ADJ
abrj-567	91	7	objectives	objective	NOUN
abrj-567	91	8	and	and	CCONJ
abrj-567	91	9	benefits	benefit	NOUN
abrj-567	91	10	that	that	PRON
abrj-567	91	11	strengthen	strengthen	VERB
abrj-567	91	12	the	the	DET
abrj-567	91	13	organization	organization	NOUN
abrj-567	91	14	’s	’s	PART
abrj-567	91	15	capacity	capacity	NOUN
abrj-567	91	16	to	to	PART
abrj-567	91	17	make	make	VERB
abrj-567	91	18	more	more	ADV
abrj-567	91	19	informed	informed	ADJ
abrj-567	91	20	and	and	CCONJ
abrj-567	91	21	precise	precise	ADJ
abrj-567	91	22	strategic	strategic	ADJ
abrj-567	91	23	and	and	CCONJ
abrj-567	91	24	operational	operational	ADJ
abrj-567	91	25	decisions	decision	NOUN
abrj-567	91	26	,	,	PUNCT
abrj-567	91	27	including	include	VERB
abrj-567	91	28	:	:	PUNCT
abrj-567	91	29	1	1	X
abrj-567	91	30	.	.	X
abrj-567	91	31	enhancing	enhance	VERB
abrj-567	91	32	transparency	transparency	NOUN
abrj-567	91	33	:	:	PUNCT
abrj-567	91	34	showing	show	VERB
abrj-567	91	35	material	material	NOUN
abrj-567	91	36	flows	flow	NOUN
abrj-567	91	37	,	,	PUNCT
abrj-567	91	38	energy	energy	NOUN
abrj-567	91	39	consumption	consumption	NOUN
abrj-567	91	40	,	,	PUNCT
abrj-567	91	41	and	and	CCONJ
abrj-567	91	42	associated	associate	VERB
abrj-567	91	43	costs	cost	NOUN
abrj-567	91	44	to	to	PART
abrj-567	91	45	provide	provide	VERB
abrj-567	91	46	a	a	DET
abrj-567	91	47	clearer	clear	ADJ
abrj-567	91	48	understanding	understanding	NOUN
abrj-567	91	49	of	of	ADP
abrj-567	91	50	environmental	environmental	ADJ
abrj-567	91	51	and	and	CCONJ
abrj-567	91	52	operational	operational	ADJ
abrj-567	91	53	aspects	aspect	NOUN
abrj-567	91	54	.	.	PUNCT
abrj-567	92	1	2	2	X
abrj-567	92	2	.	.	X
abrj-567	92	3	supplying	supply	VERB
abrj-567	92	4	analytical	analytical	ADJ
abrj-567	92	5	information	information	NOUN
abrj-567	92	6	:	:	PUNCT
abrj-567	92	7	supplying	supply	VERB
abrj-567	92	8	data	datum	NOUN
abrj-567	92	9	to	to	PART
abrj-567	92	10	support	support	VERB
abrj-567	92	11	analysis	analysis	NOUN
abrj-567	92	12	and	and	CCONJ
abrj-567	92	13	decision	decision	NOUN
abrj-567	92	14	-	-	PUNCT
abrj-567	92	15	making	making	NOUN
abrj-567	92	16	for	for	ADP
abrj-567	92	17	resource	resource	NOUN
abrj-567	92	18	efficiency	efficiency	NOUN
abrj-567	92	19	and	and	CCONJ
abrj-567	92	20	cost	cost	NOUN
abrj-567	92	21	reduction	reduction	NOUN
abrj-567	92	22	.	.	PUNCT
abrj-567	93	1	3	3	X
abrj-567	93	2	.	.	X
abrj-567	93	3	assisting	assist	VERB
abrj-567	93	4	decision	decision	NOUN
abrj-567	93	5	-	-	PUNCT
abrj-567	93	6	making	making	NOUN
abrj-567	93	7	:	:	PUNCT
abrj-567	93	8	enhancing	enhance	VERB
abrj-567	93	9	decisions	decision	NOUN
abrj-567	93	10	related	relate	VERB
abrj-567	93	11	to	to	ADP
abrj-567	93	12	process	process	NOUN
abrj-567	93	13	technology	technology	NOUN
abrj-567	93	14	,	,	PUNCT
abrj-567	93	15	quality	quality	NOUN
abrj-567	93	16	management	management	NOUN
abrj-567	93	17	,	,	PUNCT
abrj-567	93	18	production	production	NOUN
abrj-567	93	19	planning	planning	NOUN
abrj-567	93	20	,	,	PUNCT
abrj-567	93	21	and	and	CCONJ
abrj-567	93	22	supply	supply	VERB
abrj-567	93	23	chain	chain	NOUN
abrj-567	93	24	activities	activity	NOUN
abrj-567	93	25	.	.	PUNCT
abrj-567	94	1	4	4	X
abrj-567	94	2	.	.	X
abrj-567	94	3	enhancing	enhance	VERB
abrj-567	94	4	coordination	coordination	NOUN
abrj-567	94	5	and	and	CCONJ
abrj-567	94	6	communication	communication	NOUN
abrj-567	94	7	:	:	PUNCT
abrj-567	94	8	facilitating	facilitate	VERB
abrj-567	94	9	internal	internal	ADJ
abrj-567	94	10	communication	communication	NOUN
abrj-567	94	11	regarding	regard	VERB
abrj-567	94	12	material	material	NOUN
abrj-567	94	13	and	and	CCONJ
abrj-567	94	14	energy	energy	NOUN
abrj-567	94	15	management	management	NOUN
abrj-567	94	16	.	.	PUNCT
abrj-567	95	1	5	5	X
abrj-567	95	2	.	.	X
abrj-567	95	3	emphasizing	emphasize	VERB
abrj-567	95	4	waste	waste	NOUN
abrj-567	95	5	reduction	reduction	NOUN
abrj-567	95	6	:	:	PUNCT
abrj-567	95	7	providing	provide	VERB
abrj-567	95	8	accurate	accurate	ADJ
abrj-567	95	9	data	datum	NOUN
abrj-567	95	10	on	on	ADP
abrj-567	95	11	material	material	NOUN
abrj-567	95	12	and	and	CCONJ
abrj-567	95	13	energy	energy	NOUN
abrj-567	95	14	consumption	consumption	NOUN
abrj-567	95	15	to	to	PART
abrj-567	95	16	minimize	minimize	VERB
abrj-567	95	17	usage	usage	NOUN
abrj-567	95	18	in	in	ADP
abrj-567	95	19	production	production	NOUN
abrj-567	95	20	.	.	PUNCT
abrj-567	96	1	6	6	X
abrj-567	96	2	.	.	X
abrj-567	96	3	limiting	limit	VERB
abrj-567	96	4	damages	damage	NOUN
abrj-567	96	5	and	and	CCONJ
abrj-567	96	6	waste	waste	NOUN
abrj-567	96	7	:	:	PUNCT
abrj-567	96	8	lowering	lower	VERB
abrj-567	96	9	defective	defective	ADJ
abrj-567	96	10	products	product	NOUN
abrj-567	96	11	and	and	CCONJ
abrj-567	96	12	non	non	ADJ
abrj-567	96	13	–	–	NOUN
abrj-567	96	14	value	value	NOUN
abrj-567	96	15	-	-	PUNCT
abrj-567	96	16	adding	add	VERB
abrj-567	96	17	costs	cost	NOUN
abrj-567	96	18	.	.	PUNCT
abrj-567	97	1	7	7	X
abrj-567	97	2	.	.	X
abrj-567	97	3	revealing	reveal	VERB
abrj-567	97	4	hidden	hidden	ADJ
abrj-567	97	5	losses	loss	NOUN
abrj-567	97	6	:	:	PUNCT
abrj-567	97	7	identifying	identify	VERB
abrj-567	97	8	material	material	NOUN
abrj-567	97	9	losses	loss	NOUN
abrj-567	97	10	that	that	PRON
abrj-567	97	11	traditional	traditional	ADJ
abrj-567	97	12	finance	finance	NOUN
abrj-567	97	13	-	-	PUNCT
abrj-567	97	14	focused	focus	VERB
abrj-567	97	15	accounting	accounting	NOUN
abrj-567	97	16	systems	system	NOUN
abrj-567	97	17	can	can	AUX
abrj-567	97	18	not	not	PART
abrj-567	97	19	detect	detect	VERB
abrj-567	97	20	.	.	PUNCT
abrj-567	98	1	8	8	X
abrj-567	98	2	.	.	X
abrj-567	98	3	identifying	identify	VERB
abrj-567	98	4	improvement	improvement	NOUN
abrj-567	98	5	opportunities	opportunity	NOUN
abrj-567	98	6	:	:	PUNCT
abrj-567	98	7	locating	locate	VERB
abrj-567	98	8	waste	waste	NOUN
abrj-567	98	9	and	and	CCONJ
abrj-567	98	10	inefficiencies	inefficiency	NOUN
abrj-567	98	11	in	in	ADP
abrj-567	98	12	material	material	NOUN
abrj-567	98	13	flows	flow	NOUN
abrj-567	98	14	and	and	CCONJ
abrj-567	98	15	developing	develop	VERB
abrj-567	98	16	strategies	strategy	NOUN
abrj-567	98	17	to	to	PART
abrj-567	98	18	reduce	reduce	VERB
abrj-567	98	19	them	they	PRON
abrj-567	98	20	.	.	PUNCT
abrj-567	99	1	2.7	2.7	NUM
abrj-567	99	2	.	.	PUNCT
abrj-567	99	3	importance	importance	NOUN
abrj-567	99	4	of	of	ADP
abrj-567	99	5	mfca	mfca	NOUN
abrj-567	99	6	the	the	DET
abrj-567	99	7	importance	importance	NOUN
abrj-567	99	8	of	of	ADP
abrj-567	99	9	mfca	mfca	NOUN
abrj-567	99	10	lies	lie	VERB
abrj-567	99	11	in	in	ADP
abrj-567	99	12	its	its	PRON
abrj-567	99	13	role	role	NOUN
abrj-567	99	14	in	in	ADP
abrj-567	99	15	enhancing	enhance	VERB
abrj-567	99	16	and	and	CCONJ
abrj-567	99	17	advancing	advance	VERB
abrj-567	99	18	traditional	traditional	ADJ
abrj-567	99	19	accounting	accounting	NOUN
abrj-567	99	20	methods	method	NOUN
abrj-567	99	21	on	on	ADP
abrj-567	99	22	two	two	NUM
abrj-567	99	23	main	main	ADJ
abrj-567	99	24	levels	level	NOUN
abrj-567	99	25	:	:	PUNCT
abrj-567	99	26	(	(	PUNCT
abrj-567	99	27	al	al	PROPN
abrj-567	99	28	-	-	PUNCT
abrj-567	99	29	jabali	jabali	PROPN
abrj-567	99	30	,	,	PUNCT
abrj-567	99	31	2020	2020	NUM
abrj-567	99	32	,	,	PUNCT
abrj-567	99	33	518	518	NUM
abrj-567	99	34	)	)	PUNCT
abrj-567	99	35	1	1	NUM
abrj-567	99	36	.	.	PUNCT
abrj-567	99	37	economic	economic	ADJ
abrj-567	99	38	status	status	NOUN
abrj-567	99	39	:	:	PUNCT
abrj-567	99	40	it	it	PRON
abrj-567	99	41	emphasizes	emphasize	VERB
abrj-567	99	42	on	on	ADP
abrj-567	99	43	material	material	NOUN
abrj-567	99	44	costs	cost	NOUN
abrj-567	99	45	,	,	PUNCT
abrj-567	99	46	which	which	PRON
abrj-567	99	47	are	be	AUX
abrj-567	99	48	highly	highly	ADV
abrj-567	99	49	significant	significant	ADJ
abrj-567	99	50	in	in	ADP
abrj-567	99	51	industrial	industrial	ADJ
abrj-567	99	52	companies	company	NOUN
abrj-567	99	53	.	.	PUNCT
abrj-567	100	1	different	different	ADJ
abrj-567	100	2	from	from	ADP
abrj-567	100	3	traditional	traditional	ADJ
abrj-567	100	4	accounting	accounting	NOUN
abrj-567	100	5	systems	system	NOUN
abrj-567	100	6	that	that	PRON
abrj-567	100	7	are	be	AUX
abrj-567	100	8	deficient	deficient	ADJ
abrj-567	100	9	in	in	ADP
abrj-567	100	10	detailed	detailed	ADJ
abrj-567	100	11	information	information	NOUN
abrj-567	100	12	on	on	ADP
abrj-567	100	13	material	material	NOUN
abrj-567	100	14	costs	cost	NOUN
abrj-567	100	15	and	and	CCONJ
abrj-567	100	16	their	their	PRON
abrj-567	100	17	flow	flow	NOUN
abrj-567	100	18	through	through	ADP
abrj-567	100	19	the	the	DET
abrj-567	100	20	firms	firm	NOUN
abrj-567	100	21	,	,	PUNCT
abrj-567	100	22	mfca	mfca	NOUN
abrj-567	100	23	provides	provide	VERB
abrj-567	100	24	more	more	ADV
abrj-567	100	25	precise	precise	ADJ
abrj-567	100	26	data	datum	NOUN
abrj-567	100	27	by	by	ADP
abrj-567	100	28	linking	link	VERB
abrj-567	100	29	physical	physical	ADJ
abrj-567	100	30	units	unit	NOUN
abrj-567	100	31	with	with	ADP
abrj-567	100	32	financial	financial	ADJ
abrj-567	100	33	units	unit	NOUN
abrj-567	100	34	.	.	PUNCT
abrj-567	101	1	2	2	X
abrj-567	101	2	.	.	X
abrj-567	101	3	environmental	environmental	ADJ
abrj-567	101	4	status	status	NOUN
abrj-567	101	5	:	:	PUNCT
abrj-567	101	6	it	it	PRON
abrj-567	101	7	emphasizes	emphasize	VERB
abrj-567	101	8	on	on	ADP
abrj-567	101	9	reducing	reduce	VERB
abrj-567	101	10	costs	cost	NOUN
abrj-567	101	11	by	by	ADP
abrj-567	101	12	limiting	limit	VERB
abrj-567	101	13	material	material	NOUN
abrj-567	101	14	and	and	CCONJ
abrj-567	101	15	energy	energy	NOUN
abrj-567	101	16	consumption	consumption	NOUN
abrj-567	101	17	,	,	PUNCT
abrj-567	101	18	thus	thus	ADV
abrj-567	101	19	causing	cause	VERB
abrj-567	101	20	positive	positive	ADJ
abrj-567	101	21	environmental	environmental	ADJ
abrj-567	101	22	impacts	impact	NOUN
abrj-567	101	23	.	.	PUNCT
abrj-567	102	1	enhanced	enhance	VERB
abrj-567	102	2	resource	resource	NOUN
abrj-567	102	3	use	use	NOUN
abrj-567	102	4	reduces	reduce	VERB
abrj-567	102	5	waste	waste	NOUN
abrj-567	102	6	and	and	CCONJ
abrj-567	102	7	emissions	emission	NOUN
abrj-567	102	8	,	,	PUNCT
abrj-567	102	9	making	make	VERB
abrj-567	102	10	mfca	mfca	NOUN
abrj-567	102	11	a	a	DET
abrj-567	102	12	vital	vital	ADJ
abrj-567	102	13	management	management	NOUN
abrj-567	102	14	tool	tool	NOUN
abrj-567	102	15	for	for	ADP
abrj-567	102	16	maximizing	maximize	VERB
abrj-567	102	17	economic	economic	ADJ
abrj-567	102	18	efficiency	efficiency	NOUN
abrj-567	102	19	while	while	SCONJ
abrj-567	102	20	improving	improve	VERB
abrj-567	102	21	environmental	environmental	ADJ
abrj-567	102	22	benefits	benefit	NOUN
abrj-567	102	23	.	.	PUNCT
abrj-567	103	1	2.8	2.8	NUM
abrj-567	103	2	.	.	PUNCT
abrj-567	103	3	types	type	NOUN
abrj-567	103	4	of	of	ADP
abrj-567	103	5	cost	cost	NOUN
abrj-567	103	6	accounting	accounting	NOUN
abrj-567	103	7	(	(	PUNCT
abrj-567	103	8	al	al	PROPN
abrj-567	103	9	-	-	PUNCT
abrj-567	103	10	jabali	jabali	PROPN
abrj-567	103	11	,	,	PUNCT
abrj-567	103	12	2020	2020	NUM
abrj-567	103	13	,	,	PUNCT
abrj-567	103	14	520	520	NUM
abrj-567	103	15	)	)	PUNCT
abrj-567	103	16	considering	consider	VERB
abrj-567	103	17	the	the	DET
abrj-567	103	18	economic	economic	ADJ
abrj-567	103	19	and	and	CCONJ
abrj-567	103	20	environmental	environmental	ADJ
abrj-567	103	21	obstacles	obstacle	NOUN
abrj-567	103	22	confronting	confront	VERB
abrj-567	103	23	industrial	industrial	ADJ
abrj-567	103	24	companies	company	NOUN
abrj-567	103	25	,	,	PUNCT
abrj-567	103	26	cost	cost	NOUN
abrj-567	103	27	accounting	accounting	NOUN
abrj-567	103	28	becomes	become	VERB
abrj-567	103	29	a	a	DET
abrj-567	103	30	vital	vital	ADJ
abrj-567	103	31	implement	implement	NOUN
abrj-567	103	32	to	to	PART
abrj-567	103	33	enhance	enhance	VERB
abrj-567	103	34	performance	performance	NOUN
abrj-567	103	35	.	.	PUNCT
abrj-567	104	1	it	it	PRON
abrj-567	104	2	integrates	integrate	VERB
abrj-567	104	3	both	both	CCONJ
abrj-567	104	4	economic	economic	ADJ
abrj-567	104	5	and	and	CCONJ
abrj-567	104	6	environmental	environmental	ADJ
abrj-567	104	7	dimensions	dimension	NOUN
abrj-567	104	8	to	to	PART
abrj-567	104	9	reduce	reduce	VERB
abrj-567	104	10	waste	waste	NOUN
abrj-567	104	11	and	and	CCONJ
abrj-567	104	12	maximize	maximize	VERB
abrj-567	104	13	resource	resource	NOUN
abrj-567	104	14	efficiency	efficiency	NOUN
abrj-567	104	15	.	.	PUNCT
abrj-567	105	1	the	the	DET
abrj-567	105	2	method	method	NOUN
abrj-567	105	3	depends	depend	VERB
abrj-567	105	4	on	on	ADP
abrj-567	105	5	a	a	DET
abrj-567	105	6	comprehensive	comprehensive	ADJ
abrj-567	105	7	analysis	analysis	NOUN
abrj-567	105	8	of	of	ADP
abrj-567	105	9	material	material	NOUN
abrj-567	105	10	,	,	PUNCT
abrj-567	105	11	energy	energy	NOUN
abrj-567	105	12	,	,	PUNCT
abrj-567	105	13	and	and	CCONJ
abrj-567	105	14	waste	waste	NOUN
abrj-567	105	15	flows	flow	NOUN
abrj-567	105	16	,	,	PUNCT
abrj-567	105	17	enabling	enable	VERB
abrj-567	105	18	waste	waste	NOUN
abrj-567	105	19	identification	identification	NOUN
abrj-567	105	20	and	and	CCONJ
abrj-567	105	21	process	process	NOUN
abrj-567	105	22	improvement	improvement	NOUN
abrj-567	105	23	.	.	PUNCT
abrj-567	106	1	the	the	DET
abrj-567	106	2	main	main	ADJ
abrj-567	106	3	types	type	NOUN
abrj-567	106	4	include	include	VERB
abrj-567	106	5	:	:	PUNCT
abrj-567	106	6	1	1	X
abrj-567	106	7	.	.	X
abrj-567	106	8	costs	cost	NOUN
abrj-567	106	9	of	of	ADP
abrj-567	106	10	materials	material	NOUN
abrj-567	106	11	:	:	PUNCT
abrj-567	106	12	covering	cover	VERB
abrj-567	106	13	all	all	DET
abrj-567	106	14	materials	material	NOUN
abrj-567	106	15	used	use	VERB
abrj-567	106	16	in	in	ADP
abrj-567	106	17	manufacturing	manufacturing	NOUN
abrj-567	106	18	(	(	PUNCT
abrj-567	106	19	primary	primary	ADJ
abrj-567	106	20	,	,	PUNCT
abrj-567	106	21	secondary	secondary	ADJ
abrj-567	106	22	,	,	PUNCT
abrj-567	106	23	and	and	CCONJ
abrj-567	106	24	auxiliary	auxiliary	ADJ
abrj-567	106	25	)	)	PUNCT
abrj-567	106	26	.	.	PUNCT
abrj-567	107	1	2	2	X
abrj-567	107	2	.	.	X
abrj-567	107	3	costs	cost	NOUN
abrj-567	107	4	of	of	ADP
abrj-567	107	5	energy	energy	NOUN
abrj-567	107	6	:	:	PUNCT
abrj-567	107	7	covering	cover	VERB
abrj-567	107	8	all	all	DET
abrj-567	107	9	energy	energy	NOUN
abrj-567	107	10	consumed	consume	VERB
abrj-567	107	11	in	in	ADP
abrj-567	107	12	operations	operation	NOUN
abrj-567	107	13	(	(	PUNCT
abrj-567	107	14	e.g.	e.g.	ADV
abrj-567	107	15	,	,	PUNCT
abrj-567	107	16	fuel	fuel	NOUN
abrj-567	107	17	,	,	PUNCT
abrj-567	107	18	electricity	electricity	NOUN
abrj-567	107	19	)	)	PUNCT
abrj-567	107	20	.	.	PUNCT
abrj-567	108	1	3	3	X
abrj-567	108	2	.	.	X
abrj-567	108	3	costs	cost	NOUN
abrj-567	108	4	of	of	ADP
abrj-567	108	5	the	the	DET
abrj-567	108	6	system	system	NOUN
abrj-567	108	7	:	:	PUNCT
abrj-567	108	8	costs	cost	NOUN
abrj-567	108	9	associated	associate	VERB
abrj-567	108	10	with	with	ADP
abrj-567	108	11	handling	handle	VERB
abrj-567	108	12	material	material	NOUN
abrj-567	108	13	flows	flow	NOUN
abrj-567	108	14	within	within	ADP
abrj-567	108	15	the	the	DET
abrj-567	108	16	organization	organization	NOUN
abrj-567	108	17	,	,	PUNCT
abrj-567	108	18	excluding	exclude	VERB
abrj-567	108	19	material	material	NOUN
abrj-567	108	20	,	,	PUNCT
abrj-567	108	21	energy	energy	NOUN
abrj-567	108	22	,	,	PUNCT
abrj-567	108	23	and	and	CCONJ
abrj-567	108	24	waste	waste	NOUN
abrj-567	108	25	management	management	NOUN
abrj-567	108	26	.	.	PUNCT
abrj-567	109	1	4	4	X
abrj-567	109	2	.	.	X
abrj-567	109	3	costs	cost	NOUN
abrj-567	109	4	of	of	ADP
abrj-567	109	5	waste	waste	NOUN
abrj-567	109	6	management	management	NOUN
abrj-567	109	7	:	:	PUNCT
abrj-567	109	8	costs	cost	NOUN
abrj-567	109	9	occurring	occur	VERB
abrj-567	109	10	from	from	ADP
abrj-567	109	11	material	material	ADJ
abrj-567	109	12	losses	loss	NOUN
abrj-567	109	13	,	,	PUNCT
abrj-567	109	14	like	like	ADP
abrj-567	109	15	product	product	NOUN
abrj-567	109	16	repair	repair	NOUN
abrj-567	109	17	,	,	PUNCT
abrj-567	109	18	recycling	recycling	NOUN
abrj-567	109	19	,	,	PUNCT
abrj-567	109	20	waste	waste	NOUN
abrj-567	109	21	treatment	treatment	NOUN
abrj-567	109	22	,	,	PUNCT
abrj-567	109	23	and	and	CCONJ
abrj-567	109	24	disposal	disposal	NOUN
abrj-567	109	25	.	.	PUNCT
abrj-567	110	1	2.9	2.9	NUM
abrj-567	110	2	.	.	PUNCT
abrj-567	110	3	relationship	relationship	NOUN
abrj-567	110	4	between	between	ADP
abrj-567	110	5	cost	cost	NOUN
abrj-567	110	6	accounting	accounting	NOUN
abrj-567	110	7	accuracy	accuracy	NOUN
abrj-567	110	8	and	and	CCONJ
abrj-567	110	9	supply	supply	NOUN
abrj-567	110	10	chain	chain	NOUN
abrj-567	110	11	efficiency	efficiency	NOUN
abrj-567	110	12	accurate	accurate	ADJ
abrj-567	110	13	cost	cost	NOUN
abrj-567	110	14	accounting	accounting	NOUN
abrj-567	110	15	considerably	considerably	ADV
abrj-567	110	16	facilitates	facilitate	VERB
abrj-567	110	17	to	to	PART
abrj-567	110	18	improve	improve	VERB
abrj-567	110	19	supply	supply	NOUN
abrj-567	110	20	chain	chain	NOUN
abrj-567	110	21	management	management	NOUN
abrj-567	110	22	by	by	ADP
abrj-567	110	23	providing	provide	VERB
abrj-567	110	24	reliable	reliable	ADJ
abrj-567	110	25	information	information	NOUN
abrj-567	110	26	to	to	PART
abrj-567	110	27	support	support	VERB
abrj-567	110	28	managerial	managerial	ADJ
abrj-567	110	29	decisions	decision	NOUN
abrj-567	110	30	on	on	ADP
abrj-567	110	31	logistics	logistic	NOUN
abrj-567	110	32	strategies	strategy	NOUN
abrj-567	110	33	and	and	CCONJ
abrj-567	110	34	resource	resource	NOUN
abrj-567	110	35	allocation	allocation	NOUN
abrj-567	110	36	.	.	PUNCT
abrj-567	111	1	advanced	advanced	ADJ
abrj-567	111	2	cost	cost	NOUN
abrj-567	111	3	accounting	accounting	NOUN
abrj-567	111	4	methods	method	NOUN
abrj-567	111	5	,	,	PUNCT
abrj-567	111	6	like	like	ADP
abrj-567	111	7	activity	activity	NOUN
abrj-567	111	8	-	-	PUNCT
abrj-567	111	9	based	base	VERB
abrj-567	111	10	costing	costing	NOUN
abrj-567	111	11	(	(	PUNCT
abrj-567	111	12	abc	abc	PROPN
abrj-567	111	13	)	)	PUNCT
abrj-567	111	14	,	,	PUNCT
abrj-567	111	15	enhance	enhance	VERB
abrj-567	111	16	cost	cost	NOUN
abrj-567	111	17	accuracy	accuracy	NOUN
abrj-567	111	18	and	and	CCONJ
abrj-567	111	19	,	,	PUNCT
abrj-567	111	20	in	in	ADP
abrj-567	111	21	turn	turn	NOUN
abrj-567	111	22	,	,	PUNCT
abrj-567	111	23	improve	improve	VERB
abrj-567	111	24	logistics	logistic	NOUN
abrj-567	111	25	management	management	NOUN
abrj-567	111	26	,	,	PUNCT
abrj-567	111	27	reduce	reduce	VERB
abrj-567	111	28	waste	waste	NOUN
abrj-567	111	29	,	,	PUNCT
abrj-567	111	30	optimize	optimize	VERB
abrj-567	111	31	resource	resource	NOUN
abrj-567	111	32	utilization	utilization	NOUN
abrj-567	111	33	,	,	PUNCT
abrj-567	111	34	improve	improve	VERB
abrj-567	111	35	supply	supply	NOUN
abrj-567	111	36	chain	chain	NOUN
abrj-567	111	37	efficiency	efficiency	NOUN
abrj-567	111	38	,	,	PUNCT
abrj-567	111	39	cut	cut	VERB
abrj-567	111	40	operating	operating	NOUN
abrj-567	111	41	costs	cost	NOUN
abrj-567	111	42	,	,	PUNCT
abrj-567	111	43	and	and	CCONJ
abrj-567	111	44	raise	raise	VERB
abrj-567	111	45	service	service	NOUN
abrj-567	111	46	quality	quality	NOUN
abrj-567	111	47	(	(	PUNCT
abrj-567	111	48	ali	ali	PROPN
abrj-567	111	49	et	et	PROPN
abrj-567	111	50	al	al	PROPN
abrj-567	111	51	.	.	PROPN
abrj-567	111	52	,	,	PUNCT
abrj-567	111	53	2024,182	2024,182	NUM
abrj-567	111	54	)	)	PUNCT
abrj-567	111	55	.	.	PUNCT
abrj-567	112	1	supply	supply	NOUN
abrj-567	112	2	chain	chain	NOUN
abrj-567	112	3	management	management	NOUN
abrj-567	112	4	as	as	ADV
abrj-567	112	5	well	well	ADV
abrj-567	112	6	utilizes	utilize	VERB
abrj-567	112	7	a	a	DET
abrj-567	112	8	batch	batch	NOUN
abrj-567	112	9	of	of	ADP
abrj-567	112	10	effective	effective	ADJ
abrj-567	112	11	tools	tool	NOUN
abrj-567	112	12	created	create	VERB
abrj-567	112	13	to	to	PART
abrj-567	112	14	reduce	reduce	VERB
abrj-567	112	15	costs	cost	NOUN
abrj-567	112	16	and	and	CCONJ
abrj-567	112	17	improve	improve	VERB
abrj-567	112	18	efficiency	efficiency	NOUN
abrj-567	112	19	,	,	PUNCT
abrj-567	112	20	like	like	ADP
abrj-567	112	21	activity	activity	NOUN
abrj-567	112	22	-	-	PUNCT
abrj-567	112	23	based	base	VERB
abrj-567	112	24	costing	costing	NOUN
abrj-567	112	25	,	,	PUNCT
abrj-567	112	26	target	target	NOUN
abrj-567	112	27	costing	costing	NOUN
abrj-567	112	28	,	,	PUNCT
abrj-567	112	29	product	product	NOUN
abrj-567	112	30	life	life	NOUN
abrj-567	112	31	cycle	cycle	NOUN
abrj-567	112	32	costing	costing	NOUN
abrj-567	112	33	,	,	PUNCT
abrj-567	112	34	and	and	CCONJ
abrj-567	112	35	transfer	transfer	NOUN
abrj-567	112	36	pricing	pricing	NOUN
abrj-567	112	37	.	.	PUNCT
abrj-567	113	1	these	these	DET
abrj-567	113	2	tools	tool	NOUN
abrj-567	113	3	support	support	VERB
abrj-567	113	4	cost	cost	VERB
abrj-567	113	5	that	that	PRON
abrj-567	113	6	related	relate	VERB
abrj-567	113	7	to	to	ADP
abrj-567	113	8	decision	decision	NOUN
abrj-567	113	9	making	making	NOUN
abrj-567	113	10	by	by	ADP
abrj-567	113	11	enabling	enable	VERB
abrj-567	113	12	companies	company	NOUN
abrj-567	113	13	to	to	PART
abrj-567	113	14	examine	examine	VERB
abrj-567	113	15	spending	spending	NOUN
abrj-567	113	16	at	at	ADP
abrj-567	113	17	each	each	DET
abrj-567	113	18	supply	supply	NOUN
abrj-567	113	19	chain	chain	NOUN
abrj-567	113	20	level	level	NOUN
abrj-567	113	21	,	,	PUNCT
abrj-567	113	22	both	both	CCONJ
abrj-567	113	23	in	in	ADP
abrj-567	113	24	terms	term	NOUN
abrj-567	113	25	of	of	ADP
abrj-567	113	26	transactions	transaction	NOUN
abrj-567	113	27	and	and	CCONJ
abrj-567	113	28	direct	direct	ADJ
abrj-567	113	29	and	and	CCONJ
abrj-567	113	30	indirect	indirect	ADJ
abrj-567	113	31	costs	cost	NOUN
abrj-567	113	32	.	.	PUNCT
abrj-567	114	1	asian	asian	ADJ
abrj-567	114	2	business	business	PROPN
abrj-567	114	3	research	research	NOUN
abrj-567	114	4	journal	journal	NOUN
abrj-567	114	5	,	,	PUNCT
abrj-567	114	6	2025	2025	NUM
abrj-567	114	7	,	,	PUNCT
abrj-567	114	8	10(9	10(9	NUM
abrj-567	114	9	):	):	PUNCT
abrj-567	114	10	50	50	NUM
abrj-567	114	11	-	-	SYM
abrj-567	114	12	61	61	NUM
abrj-567	114	13	54	54	NUM
abrj-567	114	14	©	©	PROPN
abrj-567	114	15	2025	2025	NUM
abrj-567	114	16	by	by	ADP
abrj-567	114	17	the	the	DET
abrj-567	114	18	author	author	NOUN
abrj-567	114	19	;	;	PUNCT
abrj-567	114	20	licensee	licensee	NOUN
abrj-567	114	21	eastern	eastern	ADJ
abrj-567	114	22	centre	centre	NOUN
abrj-567	114	23	of	of	ADP
abrj-567	114	24	science	science	NOUN
abrj-567	114	25	and	and	CCONJ
abrj-567	114	26	education	education	NOUN
abrj-567	114	27	,	,	PUNCT
abrj-567	114	28	usa	usa	PROPN
abrj-567	114	29	in	in	ADP
abrj-567	114	30	particular	particular	ADJ
abrj-567	114	31	,	,	PUNCT
abrj-567	114	32	transfer	transfer	NOUN
abrj-567	114	33	pricing	pricing	NOUN
abrj-567	114	34	is	be	AUX
abrj-567	114	35	widely	widely	ADV
abrj-567	114	36	used	use	VERB
abrj-567	114	37	by	by	ADP
abrj-567	114	38	multinational	multinational	ADJ
abrj-567	114	39	corporations	corporation	NOUN
abrj-567	114	40	to	to	PART
abrj-567	114	41	control	control	VERB
abrj-567	114	42	internal	internal	ADJ
abrj-567	114	43	supply	supply	NOUN
abrj-567	114	44	chain	chain	NOUN
abrj-567	114	45	relationships	relationship	NOUN
abrj-567	114	46	,	,	PUNCT
abrj-567	114	47	often	often	ADV
abrj-567	114	48	tied	tie	VERB
abrj-567	114	49	to	to	ADP
abrj-567	114	50	performance	performance	NOUN
abrj-567	114	51	measurement	measurement	NOUN
abrj-567	114	52	systems	system	NOUN
abrj-567	114	53	.	.	PUNCT
abrj-567	115	1	virtual	virtual	ADJ
abrj-567	115	2	enterprises	enterprise	NOUN
abrj-567	115	3	have	have	AUX
abrj-567	115	4	emerged	emerge	VERB
abrj-567	115	5	as	as	ADP
abrj-567	115	6	a	a	DET
abrj-567	115	7	modern	modern	ADJ
abrj-567	115	8	tool	tool	NOUN
abrj-567	115	9	enabling	enable	VERB
abrj-567	115	10	non	non	ADJ
abrj-567	115	11	-	-	ADJ
abrj-567	115	12	hierarchical	hierarchical	ADJ
abrj-567	115	13	production	production	NOUN
abrj-567	115	14	networks	network	NOUN
abrj-567	115	15	,	,	PUNCT
abrj-567	115	16	particularly	particularly	ADV
abrj-567	115	17	among	among	ADP
abrj-567	115	18	smes	sme	NOUN
abrj-567	115	19	,	,	PUNCT
abrj-567	115	20	to	to	PART
abrj-567	115	21	collaborate	collaborate	VERB
abrj-567	115	22	effectively	effectively	ADV
abrj-567	115	23	,	,	PUNCT
abrj-567	115	24	thereby	thereby	ADV
abrj-567	115	25	improving	improve	VERB
abrj-567	115	26	performance	performance	NOUN
abrj-567	115	27	and	and	CCONJ
abrj-567	115	28	reducing	reduce	VERB
abrj-567	115	29	costs	cost	NOUN
abrj-567	115	30	.	.	PUNCT
abrj-567	116	1	modern	modern	ADJ
abrj-567	116	2	practices	practice	NOUN
abrj-567	116	3	further	far	ADV
abrj-567	116	4	demonstrate	demonstrate	VERB
abrj-567	116	5	that	that	SCONJ
abrj-567	116	6	integrating	integrate	VERB
abrj-567	116	7	tools	tool	NOUN
abrj-567	116	8	such	such	ADJ
abrj-567	116	9	as	as	ADP
abrj-567	116	10	target	target	NOUN
abrj-567	116	11	costing	costing	NOUN
abrj-567	116	12	,	,	PUNCT
abrj-567	116	13	value	value	NOUN
abrj-567	116	14	chain	chain	NOUN
abrj-567	116	15	analysis	analysis	NOUN
abrj-567	116	16	,	,	PUNCT
abrj-567	116	17	and	and	CCONJ
abrj-567	116	18	open	open	ADJ
abrj-567	116	19	-	-	PUNCT
abrj-567	116	20	book	book	NOUN
abrj-567	116	21	accounting	accounting	NOUN
abrj-567	116	22	effectively	effectively	ADV
abrj-567	116	23	reduces	reduce	VERB
abrj-567	116	24	shared	shared	ADJ
abrj-567	116	25	costs	cost	NOUN
abrj-567	116	26	between	between	ADP
abrj-567	116	27	suppliers	supplier	NOUN
abrj-567	116	28	and	and	CCONJ
abrj-567	116	29	buyers	buyer	NOUN
abrj-567	116	30	while	while	SCONJ
abrj-567	116	31	achieving	achieve	VERB
abrj-567	116	32	target	target	VERB
abrj-567	116	33	final	final	ADJ
abrj-567	116	34	prices	price	NOUN
abrj-567	116	35	.	.	PUNCT
abrj-567	117	1	techniques	technique	NOUN
abrj-567	117	2	like	like	ADP
abrj-567	117	3	concurrent	concurrent	ADJ
abrj-567	117	4	engineering	engineering	NOUN
abrj-567	117	5	integrate	integrate	VERB
abrj-567	117	6	cost	cost	NOUN
abrj-567	117	7	management	management	NOUN
abrj-567	117	8	tools	tool	NOUN
abrj-567	117	9	with	with	ADP
abrj-567	117	10	methodologies	methodology	NOUN
abrj-567	117	11	such	such	ADJ
abrj-567	117	12	as	as	ADP
abrj-567	117	13	quality	quality	NOUN
abrj-567	117	14	function	function	NOUN
abrj-567	117	15	deployment	deployment	NOUN
abrj-567	117	16	or	or	CCONJ
abrj-567	117	17	flexible	flexible	ADJ
abrj-567	117	18	manufacturing	manufacturing	NOUN
abrj-567	117	19	to	to	PART
abrj-567	117	20	design	design	VERB
abrj-567	117	21	products	product	NOUN
abrj-567	117	22	that	that	PRON
abrj-567	117	23	meet	meet	VERB
abrj-567	117	24	customer	customer	NOUN
abrj-567	117	25	needs	need	VERB
abrj-567	117	26	at	at	ADP
abrj-567	117	27	minimal	minimal	ADJ
abrj-567	117	28	cost	cost	NOUN
abrj-567	117	29	,	,	PUNCT
abrj-567	117	30	thereby	thereby	ADV
abrj-567	117	31	reducing	reduce	VERB
abrj-567	117	32	waste	waste	NOUN
abrj-567	117	33	and	and	CCONJ
abrj-567	117	34	increasing	increase	VERB
abrj-567	117	35	customer	customer	NOUN
abrj-567	117	36	value	value	NOUN
abrj-567	117	37	.	.	PUNCT
abrj-567	118	1	these	these	DET
abrj-567	118	2	practices	practice	NOUN
abrj-567	118	3	emphasize	emphasize	VERB
abrj-567	118	4	that	that	SCONJ
abrj-567	118	5	cost	cost	NOUN
abrj-567	118	6	management	management	NOUN
abrj-567	118	7	tools	tool	NOUN
abrj-567	118	8	are	be	AUX
abrj-567	118	9	not	not	PART
abrj-567	118	10	isolated	isolate	VERB
abrj-567	118	11	but	but	CCONJ
abrj-567	118	12	integrated	integrate	VERB
abrj-567	118	13	within	within	ADP
abrj-567	118	14	a	a	DET
abrj-567	118	15	strategic	strategic	ADJ
abrj-567	118	16	framework	framework	NOUN
abrj-567	118	17	focused	focus	VERB
abrj-567	118	18	on	on	ADP
abrj-567	118	19	improving	improve	VERB
abrj-567	118	20	supply	supply	NOUN
abrj-567	118	21	chain	chain	NOUN
abrj-567	118	22	efficiency	efficiency	NOUN
abrj-567	118	23	and	and	CCONJ
abrj-567	118	24	controlling	control	VERB
abrj-567	118	25	financial	financial	ADJ
abrj-567	118	26	performance	performance	NOUN
abrj-567	118	27	(	(	PUNCT
abrj-567	118	28	abduldaim	abduldaim	NOUN
abrj-567	118	29	,	,	PUNCT
abrj-567	118	30	2018	2018	NUM
abrj-567	118	31	,	,	PUNCT
abrj-567	118	32	456	456	NUM
abrj-567	118	33	)	)	PUNCT
abrj-567	118	34	.	.	PUNCT
abrj-567	119	1	2.9	2.9	NUM
abrj-567	119	2	.	.	PUNCT
abrj-567	119	3	limitations	limitation	NOUN
abrj-567	119	4	of	of	ADP
abrj-567	119	5	traditional	traditional	ADJ
abrj-567	119	6	cost	cost	NOUN
abrj-567	119	7	accounting	accounting	NOUN
abrj-567	119	8	in	in	ADP
abrj-567	119	9	the	the	DET
abrj-567	119	10	context	context	NOUN
abrj-567	119	11	of	of	ADP
abrj-567	119	12	globalization	globalization	NOUN
abrj-567	119	13	and	and	CCONJ
abrj-567	119	14	supply	supply	NOUN
abrj-567	119	15	chains	chain	NOUN
abrj-567	119	16	traditional	traditional	ADJ
abrj-567	119	17	cost	cost	NOUN
abrj-567	119	18	accounting	accounting	NOUN
abrj-567	119	19	faces	face	VERB
abrj-567	119	20	several	several	ADJ
abrj-567	119	21	limitations	limitation	NOUN
abrj-567	119	22	when	when	SCONJ
abrj-567	119	23	dealing	deal	VERB
abrj-567	119	24	with	with	ADP
abrj-567	119	25	globalization	globalization	NOUN
abrj-567	119	26	and	and	CCONJ
abrj-567	119	27	complex	complex	ADJ
abrj-567	119	28	supply	supply	NOUN
abrj-567	119	29	chains	chain	NOUN
abrj-567	119	30	,	,	PUNCT
abrj-567	119	31	primarily	primarily	ADV
abrj-567	119	32	because	because	SCONJ
abrj-567	119	33	it	it	PRON
abrj-567	119	34	relies	rely	VERB
abrj-567	119	35	on	on	ADP
abrj-567	119	36	conventional	conventional	ADJ
abrj-567	119	37	cost	cost	NOUN
abrj-567	119	38	allocation	allocation	NOUN
abrj-567	119	39	methods	method	NOUN
abrj-567	119	40	that	that	PRON
abrj-567	119	41	lack	lack	VERB
abrj-567	119	42	flexibility	flexibility	NOUN
abrj-567	119	43	and	and	CCONJ
abrj-567	119	44	accuracy	accuracy	NOUN
abrj-567	119	45	.	.	PUNCT
abrj-567	120	1	these	these	DET
abrj-567	120	2	limitations	limitation	NOUN
abrj-567	120	3	reduce	reduce	VERB
abrj-567	120	4	its	its	PRON
abrj-567	120	5	effectiveness	effectiveness	NOUN
abrj-567	120	6	in	in	ADP
abrj-567	120	7	supporting	support	VERB
abrj-567	120	8	strategic	strategic	ADJ
abrj-567	120	9	decision	decision	NOUN
abrj-567	120	10	-	-	PUNCT
abrj-567	120	11	making	making	NOUN
abrj-567	120	12	in	in	ADP
abrj-567	120	13	today	today	NOUN
abrj-567	120	14	’s	’s	PART
abrj-567	120	15	business	business	NOUN
abrj-567	120	16	environment	environment	NOUN
abrj-567	120	17	.	.	PUNCT
abrj-567	121	1	2.9.1	2.9.1	X
abrj-567	121	2	.	.	PUNCT
abrj-567	121	3	limitations	limitation	NOUN
abrj-567	121	4	(	(	PUNCT
abrj-567	121	5	al	al	PROPN
abrj-567	121	6	-	-	PUNCT
abrj-567	121	7	saghir	saghir	NOUN
abrj-567	121	8	,	,	PUNCT
abrj-567	121	9	2020,164	2020,164	NUM
abrj-567	121	10	)	)	PUNCT
abrj-567	121	11	1	1	NUM
abrj-567	121	12	.	.	X
abrj-567	121	13	lack	lack	NOUN
abrj-567	121	14	of	of	ADP
abrj-567	121	15	collaboration	collaboration	NOUN
abrj-567	121	16	among	among	ADP
abrj-567	121	17	supply	supply	NOUN
abrj-567	121	18	chain	chain	NOUN
abrj-567	121	19	partners	partner	NOUN
abrj-567	121	20	due	due	ADP
abrj-567	121	21	to	to	ADP
abrj-567	121	22	reliance	reliance	NOUN
abrj-567	121	23	on	on	ADP
abrj-567	121	24	internal	internal	ADJ
abrj-567	121	25	data	datum	NOUN
abrj-567	121	26	without	without	ADP
abrj-567	121	27	transparent	transparent	ADJ
abrj-567	121	28	information	information	NOUN
abrj-567	121	29	exchange	exchange	NOUN
abrj-567	121	30	.	.	PUNCT
abrj-567	122	1	2	2	X
abrj-567	122	2	.	.	NUM
abrj-567	122	3	limited	limited	ADJ
abrj-567	122	4	transparency	transparency	NOUN
abrj-567	122	5	in	in	ADP
abrj-567	122	6	sharing	share	VERB
abrj-567	122	7	cost	cost	NOUN
abrj-567	122	8	information	information	NOUN
abrj-567	122	9	between	between	ADP
abrj-567	122	10	suppliers	supplier	NOUN
abrj-567	122	11	and	and	CCONJ
abrj-567	122	12	buyers	buyer	NOUN
abrj-567	122	13	,	,	PUNCT
abrj-567	122	14	which	which	PRON
abrj-567	122	15	is	be	AUX
abrj-567	122	16	essential	essential	ADJ
abrj-567	122	17	for	for	ADP
abrj-567	122	18	reducing	reduce	VERB
abrj-567	122	19	inter	inter	ADJ
abrj-567	122	20	-	-	ADJ
abrj-567	122	21	operational	operational	ADJ
abrj-567	122	22	costs	cost	NOUN
abrj-567	122	23	and	and	CCONJ
abrj-567	122	24	achieving	achieve	VERB
abrj-567	122	25	competitiveness	competitiveness	NOUN
abrj-567	122	26	.	.	PUNCT
abrj-567	123	1	3	3	X
abrj-567	123	2	.	.	X
abrj-567	123	3	powerlessness	powerlessness	NOUN
abrj-567	123	4	deal	deal	NOUN
abrj-567	123	5	with	with	ADP
abrj-567	123	6	advanced	advanced	ADJ
abrj-567	123	7	supply	supply	NOUN
abrj-567	123	8	chain	chain	NOUN
abrj-567	123	9	difficulty	difficulty	NOUN
abrj-567	123	10	because	because	SCONJ
abrj-567	123	11	of	of	ADP
abrj-567	123	12	traditional	traditional	ADJ
abrj-567	123	13	analytical	analytical	ADJ
abrj-567	123	14	tools	tool	NOUN
abrj-567	123	15	and	and	CCONJ
abrj-567	123	16	absence	absence	NOUN
abrj-567	123	17	of	of	ADP
abrj-567	123	18	flexible	flexible	ADJ
abrj-567	123	19	,	,	PUNCT
abrj-567	123	20	integrated	integrated	ADJ
abrj-567	123	21	information	information	NOUN
abrj-567	123	22	systems	system	NOUN
abrj-567	123	23	.	.	PUNCT
abrj-567	124	1	4	4	X
abrj-567	124	2	.	.	X
abrj-567	124	3	deficiency	deficiency	NOUN
abrj-567	124	4	of	of	ADP
abrj-567	124	5	integration	integration	NOUN
abrj-567	124	6	within	within	ADP
abrj-567	124	7	network	network	NOUN
abrj-567	124	8	members	member	NOUN
abrj-567	124	9	because	because	SCONJ
abrj-567	124	10	lack	lack	NOUN
abrj-567	124	11	of	of	ADP
abrj-567	124	12	communication	communication	NOUN
abrj-567	124	13	channels	channel	NOUN
abrj-567	124	14	and	and	CCONJ
abrj-567	124	15	shared	share	VERB
abrj-567	124	16	information	information	NOUN
abrj-567	124	17	systems	system	NOUN
abrj-567	124	18	.	.	PUNCT
abrj-567	125	1	5	5	X
abrj-567	125	2	.	.	X
abrj-567	125	3	hold	hold	VERB
abrj-567	125	4	-	-	PUNCT
abrj-567	125	5	up	up	NOUN
abrj-567	125	6	in	in	ADP
abrj-567	125	7	engaging	engage	VERB
abrj-567	125	8	third	third	ADJ
abrj-567	125	9	parties	party	NOUN
abrj-567	125	10	(	(	PUNCT
abrj-567	125	11	suppliers	supplier	NOUN
abrj-567	125	12	/	/	SYM
abrj-567	125	13	partners	partner	NOUN
abrj-567	125	14	)	)	PUNCT
abrj-567	125	15	in	in	ADP
abrj-567	125	16	the	the	DET
abrj-567	125	17	initial	initial	ADJ
abrj-567	125	18	stages	stage	NOUN
abrj-567	125	19	of	of	ADP
abrj-567	125	20	design	design	NOUN
abrj-567	125	21	and	and	CCONJ
abrj-567	125	22	production	production	NOUN
abrj-567	125	23	,	,	PUNCT
abrj-567	125	24	causing	cause	VERB
abrj-567	125	25	fewer	few	ADJ
abrj-567	125	26	innovative	innovative	ADJ
abrj-567	125	27	solutions	solution	NOUN
abrj-567	125	28	and	and	CCONJ
abrj-567	125	29	weaker	weak	ADJ
abrj-567	125	30	internal	internal	ADJ
abrj-567	125	31	cost	cost	NOUN
abrj-567	125	32	management	management	NOUN
abrj-567	125	33	.	.	PUNCT
abrj-567	126	1	2.9.2	2.9.2	NUM
abrj-567	126	2	.	.	PUNCT
abrj-567	126	3	alternatives	alternative	NOUN
abrj-567	126	4	(	(	PUNCT
abrj-567	126	5	al	al	PROPN
abrj-567	126	6	-	-	PUNCT
abrj-567	126	7	saghir	saghir	NOUN
abrj-567	126	8	,	,	PUNCT
abrj-567	126	9	2020	2020	NUM
abrj-567	126	10	,	,	PUNCT
abrj-567	126	11	165	165	NUM
abrj-567	126	12	)	)	PUNCT
abrj-567	126	13	1	1	NUM
abrj-567	126	14	.	.	PUNCT
abrj-567	126	15	target	target	NOUN
abrj-567	126	16	costing	costing	NOUN
abrj-567	126	17	:	:	PUNCT
abrj-567	126	18	determining	determine	VERB
abrj-567	126	19	product	product	NOUN
abrj-567	126	20	costs	cost	NOUN
abrj-567	126	21	according	accord	VERB
abrj-567	126	22	to	to	ADP
abrj-567	126	23	market	market	NOUN
abrj-567	126	24	accepted	accept	VERB
abrj-567	126	25	prices	price	NOUN
abrj-567	126	26	to	to	PART
abrj-567	126	27	lead	lead	VERB
abrj-567	126	28	design	design	NOUN
abrj-567	126	29	and	and	CCONJ
abrj-567	126	30	production	production	NOUN
abrj-567	126	31	toward	toward	ADP
abrj-567	126	32	efficiency	efficiency	NOUN
abrj-567	126	33	and	and	CCONJ
abrj-567	126	34	cost	cost	NOUN
abrj-567	126	35	reduction	reduction	NOUN
abrj-567	126	36	.	.	PUNCT
abrj-567	127	1	2	2	X
abrj-567	127	2	.	.	X
abrj-567	127	3	open	open	ADJ
abrj-567	127	4	-	-	PUNCT
abrj-567	127	5	book	book	NOUN
abrj-567	127	6	accounting	accounting	NOUN
abrj-567	127	7	:	:	PUNCT
abrj-567	127	8	encouraging	encourage	VERB
abrj-567	127	9	transparent	transparent	ADJ
abrj-567	127	10	exchange	exchange	NOUN
abrj-567	127	11	of	of	ADP
abrj-567	127	12	cost	cost	NOUN
abrj-567	127	13	structures	structure	NOUN
abrj-567	127	14	between	between	ADP
abrj-567	127	15	suppliers	supplier	NOUN
abrj-567	127	16	and	and	CCONJ
abrj-567	127	17	buyers	buyer	NOUN
abrj-567	127	18	to	to	PART
abrj-567	127	19	build	build	VERB
abrj-567	127	20	trust	trust	NOUN
abrj-567	127	21	and	and	CCONJ
abrj-567	127	22	cooperation	cooperation	NOUN
abrj-567	127	23	while	while	SCONJ
abrj-567	127	24	enhancing	enhance	VERB
abrj-567	127	25	joint	joint	ADJ
abrj-567	127	26	cost	cost	NOUN
abrj-567	127	27	management	management	NOUN
abrj-567	127	28	.	.	PUNCT
abrj-567	128	1	3	3	X
abrj-567	128	2	.	.	X
abrj-567	128	3	parallel	parallel	ADJ
abrj-567	128	4	cost	cost	NOUN
abrj-567	128	5	management	management	NOUN
abrj-567	128	6	:	:	PUNCT
abrj-567	128	7	involving	involve	VERB
abrj-567	128	8	all	all	DET
abrj-567	128	9	stakeholders	stakeholder	NOUN
abrj-567	128	10	from	from	ADP
abrj-567	128	11	early	early	ADJ
abrj-567	128	12	design	design	NOUN
abrj-567	128	13	and	and	CCONJ
abrj-567	128	14	production	production	NOUN
abrj-567	128	15	stages	stage	NOUN
abrj-567	128	16	to	to	PART
abrj-567	128	17	limit	limit	VERB
abrj-567	128	18	inter	inter	ADJ
abrj-567	128	19	-	-	ADJ
abrj-567	128	20	operational	operational	ADJ
abrj-567	128	21	costs	cost	NOUN
abrj-567	128	22	and	and	CCONJ
abrj-567	128	23	promote	promote	VERB
abrj-567	128	24	innovation	innovation	NOUN
abrj-567	128	25	.	.	PUNCT
abrj-567	129	1	4	4	X
abrj-567	129	2	.	.	X
abrj-567	129	3	blockchain	blockchain	PROPN
abrj-567	129	4	technology	technology	PROPN
abrj-567	129	5	:	:	PUNCT
abrj-567	129	6	facilitating	facilitate	VERB
abrj-567	129	7	data	datum	NOUN
abrj-567	129	8	tracking	tracking	NOUN
abrj-567	129	9	,	,	PUNCT
abrj-567	129	10	enhancing	enhance	VERB
abrj-567	129	11	transparency	transparency	NOUN
abrj-567	129	12	enhancing	enhance	VERB
abrj-567	129	13	stakeholder	stakeholder	NOUN
abrj-567	129	14	trust	trust	NOUN
abrj-567	129	15	in	in	ADP
abrj-567	129	16	supply	supply	NOUN
abrj-567	129	17	chains	chain	NOUN
abrj-567	129	18	,	,	PUNCT
abrj-567	129	19	then	then	ADV
abrj-567	129	20	enabling	enable	VERB
abrj-567	129	21	more	more	ADV
abrj-567	129	22	efficient	efficient	ADJ
abrj-567	129	23	application	application	NOUN
abrj-567	129	24	of	of	ADP
abrj-567	129	25	cost	cost	NOUN
abrj-567	129	26	techniques	technique	NOUN
abrj-567	129	27	like	like	ADP
abrj-567	129	28	target	target	NOUN
abrj-567	129	29	costing	costing	NOUN
abrj-567	129	30	and	and	CCONJ
abrj-567	129	31	open	open	ADJ
abrj-567	129	32	-	-	PUNCT
abrj-567	129	33	book	book	NOUN
abrj-567	129	34	accounting	accounting	NOUN
abrj-567	129	35	.	.	PUNCT
abrj-567	130	1	5	5	X
abrj-567	130	2	.	.	X
abrj-567	130	3	integrated	integrate	VERB
abrj-567	130	4	information	information	NOUN
abrj-567	130	5	systems	system	NOUN
abrj-567	130	6	:	:	PUNCT
abrj-567	130	7	provide	provide	VERB
abrj-567	130	8	all	all	DET
abrj-567	130	9	parties	party	NOUN
abrj-567	130	10	with	with	ADP
abrj-567	130	11	precise	precise	ADJ
abrj-567	130	12	real	real	ADJ
abrj-567	130	13	time	time	NOUN
abrj-567	130	14	information	information	NOUN
abrj-567	130	15	throughout	throughout	ADP
abrj-567	130	16	clear	clear	ADJ
abrj-567	130	17	channels	channel	NOUN
abrj-567	130	18	of	of	ADP
abrj-567	130	19	communication	communication	NOUN
abrj-567	130	20	to	to	PART
abrj-567	130	21	support	support	VERB
abrj-567	130	22	supply	supply	NOUN
abrj-567	130	23	chain	chain	NOUN
abrj-567	130	24	decision	decision	NOUN
abrj-567	130	25	-	-	PUNCT
abrj-567	130	26	making	making	NOUN
abrj-567	130	27	.	.	PUNCT
abrj-567	131	1	hence	hence	ADV
abrj-567	131	2	,	,	PUNCT
abrj-567	131	3	this	this	DET
abrj-567	131	4	study	study	NOUN
abrj-567	131	5	adopts	adopt	VERB
abrj-567	131	6	blockchain	blockchain	PROPN
abrj-567	131	7	-	-	PUNCT
abrj-567	131	8	supported	support	VERB
abrj-567	131	9	open	open	ADJ
abrj-567	131	10	book	book	NOUN
abrj-567	131	11	accounting	account	VERB
abrj-567	131	12	to	to	PART
abrj-567	131	13	develop	develop	VERB
abrj-567	131	14	the	the	DET
abrj-567	131	15	cost	cost	NOUN
abrj-567	131	16	accounting	accounting	NOUN
abrj-567	131	17	system	system	NOUN
abrj-567	131	18	and	and	CCONJ
abrj-567	131	19	achieve	achieve	VERB
abrj-567	131	20	greater	great	ADJ
abrj-567	131	21	transparency	transparency	NOUN
abrj-567	131	22	and	and	CCONJ
abrj-567	131	23	efficiency	efficiency	NOUN
abrj-567	131	24	in	in	ADP
abrj-567	131	25	supply	supply	NOUN
abrj-567	131	26	chain	chain	NOUN
abrj-567	131	27	management	management	NOUN
abrj-567	131	28	at	at	ADP
abrj-567	131	29	iraqi	iraqi	ADJ
abrj-567	131	30	airways	airway	NOUN
abrj-567	131	31	3	3	X
abrj-567	131	32	.	.	PUNCT
abrj-567	131	33	open	open	ADJ
abrj-567	131	34	book	book	NOUN
abrj-567	131	35	accounting	account	VERB
abrj-567	131	36	3.1	3.1	NUM
abrj-567	131	37	.	.	PUNCT
abrj-567	132	1	concept	concept	NOUN
abrj-567	132	2	of	of	ADP
abrj-567	132	3	open	open	ADJ
abrj-567	132	4	book	book	NOUN
abrj-567	132	5	accounting	account	VERB
abrj-567	132	6	open	open	ADJ
abrj-567	132	7	book	book	NOUN
abrj-567	132	8	accounting	accounting	NOUN
abrj-567	132	9	is	be	AUX
abrj-567	132	10	an	an	DET
abrj-567	132	11	accounting	accounting	NOUN
abrj-567	132	12	approach	approach	NOUN
abrj-567	132	13	which	which	PRON
abrj-567	132	14	enhance	enhance	VERB
abrj-567	132	15	cost	cost	NOUN
abrj-567	132	16	data	datum	NOUN
abrj-567	132	17	or	or	CCONJ
abrj-567	132	18	financial	financial	ADJ
abrj-567	132	19	to	to	ADP
abrj-567	132	20	all	all	DET
abrj-567	132	21	related	related	ADJ
abrj-567	132	22	groups	group	NOUN
abrj-567	132	23	in	in	ADP
abrj-567	132	24	a	a	DET
abrj-567	132	25	direct	direct	ADJ
abrj-567	132	26	and	and	CCONJ
abrj-567	132	27	transparent	transparent	ADJ
abrj-567	132	28	manner	manner	NOUN
abrj-567	132	29	,	,	PUNCT
abrj-567	132	30	intending	intend	VERB
abrj-567	132	31	to	to	PART
abrj-567	132	32	reduce	reduce	VERB
abrj-567	132	33	disputes	dispute	NOUN
abrj-567	132	34	,	,	PUNCT
abrj-567	132	35	build	build	VERB
abrj-567	132	36	trust	trust	NOUN
abrj-567	132	37	,	,	PUNCT
abrj-567	132	38	,	,	PUNCT
abrj-567	132	39	and	and	CCONJ
abrj-567	132	40	improve	improve	VERB
abrj-567	132	41	collaboration	collaboration	NOUN
abrj-567	132	42	.	.	PUNCT
abrj-567	133	1	this	this	DET
abrj-567	133	2	method	method	NOUN
abrj-567	133	3	allows	allow	VERB
abrj-567	133	4	customers	customer	NOUN
abrj-567	133	5	,	,	PUNCT
abrj-567	133	6	suppliers	supplier	NOUN
abrj-567	133	7	,	,	PUNCT
abrj-567	133	8	to	to	PART
abrj-567	133	9	access	access	VERB
abrj-567	133	10	relevant	relevant	ADJ
abrj-567	133	11	information	information	NOUN
abrj-567	133	12	,	,	PUNCT
abrj-567	133	13	including	include	VERB
abrj-567	133	14	profit	profit	NOUN
abrj-567	133	15	margins	margin	NOUN
abrj-567	133	16	,	,	PUNCT
abrj-567	133	17	production	production	NOUN
abrj-567	133	18	costs	cost	NOUN
abrj-567	133	19	,	,	PUNCT
abrj-567	133	20	and	and	CCONJ
abrj-567	133	21	actual	actual	ADJ
abrj-567	133	22	expenditures	expenditure	NOUN
abrj-567	133	23	,	,	PUNCT
abrj-567	133	24	enabling	enable	VERB
abrj-567	133	25	informed	informed	ADJ
abrj-567	133	26	decision	decision	NOUN
abrj-567	133	27	-	-	PUNCT
abrj-567	133	28	making	making	NOUN
abrj-567	133	29	based	base	VERB
abrj-567	133	30	on	on	ADP
abrj-567	133	31	real	real	ADJ
abrj-567	133	32	data	datum	NOUN
abrj-567	133	33	(	(	PUNCT
abrj-567	133	34	kajüter	kajüter	PROPN
abrj-567	133	35	&	&	CCONJ
abrj-567	133	36	kulmala	kulmala	PROPN
abrj-567	133	37	,	,	PUNCT
abrj-567	133	38	2005	2005	NUM
abrj-567	133	39	,	,	PUNCT
abrj-567	133	40	293	293	NUM
abrj-567	133	41	)	)	PUNCT
abrj-567	133	42	.	.	PUNCT
abrj-567	134	1	3.2	3.2	NUM
abrj-567	134	2	.	.	PUNCT
abrj-567	134	3	objectives	objective	NOUN
abrj-567	134	4	of	of	ADP
abrj-567	134	5	open	open	ADJ
abrj-567	134	6	book	book	NOUN
abrj-567	134	7	accounting	account	VERB
abrj-567	134	8	basic	basic	ADJ
abrj-567	134	9	aim	aim	NOUN
abrj-567	134	10	of	of	ADP
abrj-567	134	11	this	this	DET
abrj-567	134	12	method	method	NOUN
abrj-567	134	13	is	be	AUX
abrj-567	134	14	to	to	PART
abrj-567	134	15	improve	improve	VERB
abrj-567	134	16	accountability	accountability	NOUN
abrj-567	134	17	and	and	CCONJ
abrj-567	134	18	transparency	transparency	NOUN
abrj-567	134	19	,	,	PUNCT
abrj-567	134	20	while	while	SCONJ
abrj-567	134	21	also	also	ADV
abrj-567	134	22	supporting	support	VERB
abrj-567	134	23	collaborative	collaborative	ADJ
abrj-567	134	24	decision	decision	NOUN
abrj-567	134	25	-	-	PUNCT
abrj-567	134	26	making	making	NOUN
abrj-567	134	27	among	among	ADP
abrj-567	134	28	parties	party	NOUN
abrj-567	134	29	.	.	PUNCT
abrj-567	135	1	key	key	ADJ
abrj-567	135	2	objectives	objective	NOUN
abrj-567	135	3	include	include	VERB
abrj-567	135	4	:	:	PUNCT
abrj-567	135	5	(	(	PUNCT
abrj-567	135	6	windolph	windolph	PROPN
abrj-567	135	7	&	&	CCONJ
abrj-567	135	8	moeller	moeller	PROPN
abrj-567	135	9	,	,	PUNCT
abrj-567	135	10	2012	2012	NUM
abrj-567	135	11	,	,	PUNCT
abrj-567	135	12	193	193	NUM
abrj-567	135	13	)	)	PUNCT
abrj-567	135	14	.	.	PUNCT
abrj-567	136	1	1	1	X
abrj-567	136	2	.	.	X
abrj-567	136	3	enabling	enable	VERB
abrj-567	136	4	parties	party	NOUN
abrj-567	136	5	to	to	PART
abrj-567	136	6	access	access	VERB
abrj-567	136	7	accurate	accurate	ADJ
abrj-567	136	8	cost	cost	NOUN
abrj-567	136	9	data	datum	NOUN
abrj-567	136	10	.	.	PUNCT
abrj-567	137	1	2	2	X
abrj-567	137	2	.	.	X
abrj-567	137	3	building	build	VERB
abrj-567	137	4	trust	trust	NOUN
abrj-567	137	5	and	and	CCONJ
abrj-567	137	6	reducing	reduce	VERB
abrj-567	137	7	disputes	dispute	NOUN
abrj-567	137	8	.	.	PUNCT
abrj-567	138	1	3	3	X
abrj-567	138	2	.	.	X
abrj-567	138	3	improving	improve	VERB
abrj-567	138	4	joint	joint	ADJ
abrj-567	138	5	planning	planning	NOUN
abrj-567	138	6	and	and	CCONJ
abrj-567	138	7	reducing	reduce	VERB
abrj-567	138	8	waste	waste	NOUN
abrj-567	138	9	.	.	PUNCT
abrj-567	139	1	4	4	X
abrj-567	139	2	.	.	X
abrj-567	139	3	facilitating	facilitate	VERB
abrj-567	139	4	negotiations	negotiation	NOUN
abrj-567	139	5	based	base	VERB
abrj-567	139	6	on	on	ADP
abrj-567	139	7	actual	actual	ADJ
abrj-567	139	8	data	datum	NOUN
abrj-567	139	9	open	open	ADJ
abrj-567	139	10	book	book	NOUN
abrj-567	139	11	accounting	accounting	NOUN
abrj-567	139	12	and	and	CCONJ
abrj-567	139	13	cost	cost	NOUN
abrj-567	139	14	accounting	accounting	NOUN
abrj-567	139	15	when	when	SCONJ
abrj-567	139	16	applied	apply	VERB
abrj-567	139	17	in	in	ADP
abrj-567	139	18	supply	supply	NOUN
abrj-567	139	19	chain	chain	NOUN
abrj-567	139	20	environments	environment	NOUN
abrj-567	139	21	,	,	PUNCT
abrj-567	139	22	open	open	ADJ
abrj-567	139	23	book	book	NOUN
abrj-567	139	24	accounting	accounting	NOUN
abrj-567	139	25	becomes	become	VERB
abrj-567	139	26	an	an	DET
abrj-567	139	27	effective	effective	ADJ
abrj-567	139	28	cost	cost	NOUN
abrj-567	139	29	accounting	accounting	NOUN
abrj-567	139	30	tool	tool	NOUN
abrj-567	139	31	,	,	PUNCT
abrj-567	139	32	as	as	SCONJ
abrj-567	139	33	it	it	PRON
abrj-567	139	34	allows	allow	VERB
abrj-567	139	35	detailed	detailed	ADJ
abrj-567	139	36	sharing	sharing	NOUN
abrj-567	139	37	of	of	ADP
abrj-567	139	38	cost	cost	NOUN
abrj-567	139	39	items	item	NOUN
abrj-567	139	40	between	between	ADP
abrj-567	139	41	the	the	DET
abrj-567	139	42	company	company	NOUN
abrj-567	139	43	and	and	CCONJ
abrj-567	139	44	its	its	PRON
abrj-567	139	45	partners	partner	NOUN
abrj-567	139	46	.	.	PUNCT
abrj-567	140	1	this	this	PRON
abrj-567	140	2	helps	helps	AUX
abrj-567	140	3	identify	identify	VERB
abrj-567	140	4	cost	cost	NOUN
abrj-567	140	5	reduction	reduction	NOUN
abrj-567	140	6	opportunities	opportunity	NOUN
abrj-567	140	7	and	and	CCONJ
abrj-567	140	8	improve	improve	VERB
abrj-567	140	9	operational	operational	ADJ
abrj-567	140	10	efficiency	efficiency	NOUN
abrj-567	140	11	.	.	PUNCT
abrj-567	141	1	it	it	PRON
abrj-567	141	2	can	can	AUX
abrj-567	141	3	also	also	ADV
abrj-567	141	4	be	be	AUX
abrj-567	141	5	integrated	integrate	VERB
abrj-567	141	6	with	with	ADP
abrj-567	141	7	activity	activity	NOUN
abrj-567	141	8	-	-	PUNCT
abrj-567	141	9	based	base	VERB
abrj-567	141	10	costing	costing	NOUN
abrj-567	141	11	(	(	PUNCT
abrj-567	141	12	abc	abc	PROPN
abrj-567	141	13	)	)	PUNCT
abrj-567	141	14	or	or	CCONJ
abrj-567	141	15	standard	standard	ADJ
abrj-567	141	16	costing	cost	VERB
abrj-567	141	17	systems	system	NOUN
abrj-567	141	18	to	to	PART
abrj-567	141	19	provide	provide	VERB
abrj-567	141	20	a	a	DET
abrj-567	141	21	clearer	clear	ADJ
abrj-567	141	22	picture	picture	NOUN
abrj-567	141	23	of	of	ADP
abrj-567	141	24	the	the	DET
abrj-567	141	25	actual	actual	ADJ
abrj-567	141	26	cost	cost	NOUN
abrj-567	141	27	of	of	ADP
abrj-567	141	28	products	product	NOUN
abrj-567	141	29	and	and	CCONJ
abrj-567	141	30	services	service	NOUN
abrj-567	141	31	(	(	PUNCT
abrj-567	141	32	kulmala	kulmala	PROPN
abrj-567	141	33	et	et	PROPN
abrj-567	141	34	al	al	PROPN
abrj-567	141	35	.	.	PROPN
abrj-567	141	36	,	,	PUNCT
abrj-567	141	37	2002	2002	NUM
abrj-567	141	38	,	,	PUNCT
abrj-567	141	39	342	342	NUM
abrj-567	141	40	)	)	PUNCT
abrj-567	141	41	.	.	PUNCT
abrj-567	142	1	3.3	3.3	NUM
abrj-567	142	2	.	.	PUNCT
abrj-567	143	1	the	the	DET
abrj-567	143	2	role	role	NOUN
abrj-567	143	3	of	of	ADP
abrj-567	143	4	blockchain	blockchain	PROPN
abrj-567	143	5	in	in	ADP
abrj-567	143	6	supporting	support	VERB
abrj-567	143	7	open	open	ADJ
abrj-567	143	8	book	book	NOUN
abrj-567	143	9	accounting	accounting	NOUN
abrj-567	143	10	blockchain	blockchain	PROPN
abrj-567	143	11	technology	technology	NOUN
abrj-567	143	12	enhances	enhance	VERB
abrj-567	143	13	open	open	ADJ
abrj-567	143	14	book	book	NOUN
abrj-567	143	15	accounting	account	VERB
abrj-567	143	16	by	by	ADP
abrj-567	143	17	providing	provide	VERB
abrj-567	143	18	a	a	DET
abrj-567	143	19	decentralized	decentralize	VERB
abrj-567	143	20	,	,	PUNCT
abrj-567	143	21	secure	secure	ADJ
abrj-567	143	22	,	,	PUNCT
abrj-567	143	23	and	and	CCONJ
abrj-567	143	24	tamper	tamper	ADJ
abrj-567	143	25	-	-	ADJ
abrj-567	143	26	proof	proof	ADJ
abrj-567	143	27	ledger	ledger	NOUN
abrj-567	143	28	for	for	ADP
abrj-567	143	29	accounting	accounting	NOUN
abrj-567	143	30	transactions	transaction	NOUN
abrj-567	143	31	.	.	PUNCT
abrj-567	144	1	this	this	PRON
abrj-567	144	2	allows	allow	VERB
abrj-567	144	3	real	real	ADJ
abrj-567	144	4	-	-	PUNCT
abrj-567	144	5	time	time	NOUN
abrj-567	144	6	data	datum	NOUN
abrj-567	144	7	updates	update	NOUN
abrj-567	144	8	accessible	accessible	ADJ
abrj-567	144	9	to	to	ADP
abrj-567	144	10	all	all	DET
abrj-567	144	11	authorized	authorized	ADJ
abrj-567	144	12	parties	party	NOUN
abrj-567	144	13	,	,	PUNCT
abrj-567	144	14	reducing	reduce	VERB
abrj-567	144	15	asian	asian	ADJ
abrj-567	144	16	business	business	NOUN
abrj-567	144	17	research	research	NOUN
abrj-567	144	18	journal	journal	NOUN
abrj-567	144	19	,	,	PUNCT
abrj-567	144	20	2025	2025	NUM
abrj-567	144	21	,	,	PUNCT
abrj-567	144	22	10(9	10(9	NUM
abrj-567	144	23	):	):	PUNCT
abrj-567	144	24	50	50	NUM
abrj-567	144	25	-	-	SYM
abrj-567	144	26	61	61	NUM
abrj-567	144	27	55	55	NUM
abrj-567	144	28	©	©	PROPN
abrj-567	144	29	2025	2025	NUM
abrj-567	144	30	by	by	ADP
abrj-567	144	31	the	the	DET
abrj-567	144	32	author	author	NOUN
abrj-567	144	33	;	;	PUNCT
abrj-567	144	34	licensee	licensee	NOUN
abrj-567	144	35	eastern	eastern	ADJ
abrj-567	144	36	centre	centre	NOUN
abrj-567	144	37	of	of	ADP
abrj-567	144	38	science	science	NOUN
abrj-567	144	39	and	and	CCONJ
abrj-567	144	40	education	education	NOUN
abrj-567	144	41	,	,	PUNCT
abrj-567	144	42	usa	usa	PROPN
abrj-567	144	43	the	the	DET
abrj-567	144	44	need	need	NOUN
abrj-567	144	45	for	for	ADP
abrj-567	144	46	manual	manual	ADJ
abrj-567	144	47	audits	audits	NOUN
abrj-567	144	48	and	and	CCONJ
abrj-567	144	49	increasing	increase	VERB
abrj-567	144	50	trust	trust	NOUN
abrj-567	144	51	.	.	PUNCT
abrj-567	145	1	integration	integration	NOUN
abrj-567	145	2	of	of	ADP
abrj-567	145	3	blockchain	blockchain	PROPN
abrj-567	145	4	with	with	ADP
abrj-567	145	5	cost	cost	NOUN
abrj-567	145	6	accounting	account	VERB
abrj-567	145	7	through	through	ADP
abrj-567	145	8	the	the	DET
abrj-567	145	9	open	open	ADJ
abrj-567	145	10	book	book	NOUN
abrj-567	145	11	model	model	NOUN
abrj-567	145	12	improves	improve	VERB
abrj-567	145	13	data	datum	NOUN
abrj-567	145	14	accuracy	accuracy	NOUN
abrj-567	145	15	and	and	CCONJ
abrj-567	145	16	ensures	ensure	VERB
abrj-567	145	17	its	its	PRON
abrj-567	145	18	integrity	integrity	NOUN
abrj-567	145	19	(	(	PUNCT
abrj-567	145	20	kshetri	kshetri	ADJ
abrj-567	145	21	,	,	PUNCT
abrj-567	145	22	2018	2018	NUM
abrj-567	145	23	,	,	PUNCT
abrj-567	145	24	81	81	NUM
abrj-567	145	25	)	)	PUNCT
abrj-567	145	26	.	.	PUNCT
abrj-567	146	1	3.4	3.4	NUM
abrj-567	146	2	.	.	PUNCT
abrj-567	146	3	challenges	challenge	NOUN
abrj-567	146	4	of	of	ADP
abrj-567	146	5	open	open	ADJ
abrj-567	146	6	book	book	NOUN
abrj-567	146	7	accounting	account	VERB
abrj-567	146	8	despite	despite	SCONJ
abrj-567	146	9	its	its	PRON
abrj-567	146	10	benefits	benefit	NOUN
abrj-567	146	11	,	,	PUNCT
abrj-567	146	12	open	open	ADJ
abrj-567	146	13	book	book	NOUN
abrj-567	146	14	accounting	accounting	NOUN
abrj-567	146	15	faces	face	VERB
abrj-567	146	16	several	several	ADJ
abrj-567	146	17	challenges	challenge	NOUN
abrj-567	146	18	,	,	PUNCT
abrj-567	146	19	including	include	VERB
abrj-567	146	20	:	:	PUNCT
abrj-567	146	21	(	(	PUNCT
abrj-567	146	22	seal	seal	VERB
abrj-567	146	23	et	et	NOUN
abrj-567	146	24	al	al	PROPN
abrj-567	146	25	.	.	PROPN
abrj-567	146	26	,	,	PUNCT
abrj-567	146	27	1999	1999	NUM
abrj-567	146	28	,	,	PUNCT
abrj-567	146	29	202	202	NUM
abrj-567	146	30	)	)	PUNCT
abrj-567	146	31	.	.	PUNCT
abrj-567	147	1	1	1	X
abrj-567	147	2	.	.	X
abrj-567	147	3	resistance	resistance	NOUN
abrj-567	147	4	from	from	ADP
abrj-567	147	5	some	some	DET
abrj-567	147	6	parties	party	NOUN
abrj-567	147	7	to	to	PART
abrj-567	147	8	share	share	VERB
abrj-567	147	9	sensitive	sensitive	ADJ
abrj-567	147	10	data	datum	NOUN
abrj-567	147	11	.	.	PUNCT
abrj-567	148	1	2	2	X
abrj-567	148	2	.	.	X
abrj-567	148	3	the	the	DET
abrj-567	148	4	need	need	NOUN
abrj-567	148	5	for	for	ADP
abrj-567	148	6	advanced	advanced	ADJ
abrj-567	148	7	technical	technical	ADJ
abrj-567	148	8	infrastructure	infrastructure	NOUN
abrj-567	148	9	.	.	PUNCT
abrj-567	149	1	3	3	X
abrj-567	149	2	.	.	X
abrj-567	149	3	information	information	NOUN
abrj-567	149	4	security	security	NOUN
abrj-567	149	5	risks	risk	NOUN
abrj-567	149	6	if	if	SCONJ
abrj-567	149	7	access	access	NOUN
abrj-567	149	8	controls	control	NOUN
abrj-567	149	9	are	be	AUX
abrj-567	149	10	not	not	PART
abrj-567	149	11	properly	properly	ADV
abrj-567	149	12	implemented	implement	VERB
abrj-567	149	13	.	.	PUNCT
abrj-567	150	1	4	4	X
abrj-567	150	2	.	.	X
abrj-567	150	3	legal	legal	ADJ
abrj-567	150	4	complexities	complexity	NOUN
abrj-567	150	5	related	relate	VERB
abrj-567	150	6	to	to	ADP
abrj-567	150	7	data	data	NOUN
abrj-567	150	8	protection	protection	NOUN
abrj-567	150	9	and	and	CCONJ
abrj-567	150	10	privacy	privacy	NOUN
abrj-567	150	11	4	4	NUM
abrj-567	150	12	.	.	PUNCT
abrj-567	150	13	blockchainconcepts	blockchainconcept	NOUN
abrj-567	150	14	and	and	CCONJ
abrj-567	150	15	operational	operational	ADJ
abrj-567	150	16	structure	structure	NOUN
abrj-567	150	17	blockchain	blockchain	PROPN
abrj-567	150	18	has	have	AUX
abrj-567	150	19	emerged	emerge	VERB
abrj-567	150	20	as	as	ADP
abrj-567	150	21	a	a	DET
abrj-567	150	22	digital	digital	ADJ
abrj-567	150	23	innovation	innovation	NOUN
abrj-567	150	24	based	base	VERB
abrj-567	150	25	on	on	ADP
abrj-567	150	26	decentralization	decentralization	NOUN
abrj-567	150	27	,	,	PUNCT
abrj-567	150	28	cryptography	cryptography	NOUN
abrj-567	150	29	,	,	PUNCT
abrj-567	150	30	and	and	CCONJ
abrj-567	150	31	collective	collective	ADJ
abrj-567	150	32	participation	participation	NOUN
abrj-567	150	33	to	to	PART
abrj-567	150	34	change	change	VERB
abrj-567	150	35	the	the	DET
abrj-567	150	36	way	way	NOUN
abrj-567	150	37	data	datum	NOUN
abrj-567	150	38	is	be	AUX
abrj-567	150	39	securely	securely	ADV
abrj-567	150	40	and	and	CCONJ
abrj-567	150	41	transparently	transparently	ADV
abrj-567	150	42	recorded	record	VERB
abrj-567	150	43	and	and	CCONJ
abrj-567	150	44	exchanged	exchange	VERB
abrj-567	150	45	.	.	PUNCT
abrj-567	151	1	its	its	PRON
abrj-567	151	2	applications	application	NOUN
abrj-567	151	3	extend	extend	VERB
abrj-567	151	4	beyond	beyond	ADP
abrj-567	151	5	cryptocurrencies	cryptocurrencie	NOUN
abrj-567	151	6	to	to	ADP
abrj-567	151	7	accounting	accounting	NOUN
abrj-567	151	8	,	,	PUNCT
abrj-567	151	9	supply	supply	NOUN
abrj-567	151	10	chain	chain	NOUN
abrj-567	151	11	,	,	PUNCT
abrj-567	151	12	and	and	CCONJ
abrj-567	151	13	asset	asset	NOUN
abrj-567	151	14	management	management	NOUN
abrj-567	151	15	.	.	PUNCT
abrj-567	152	1	this	this	DET
abrj-567	152	2	section	section	NOUN
abrj-567	152	3	covers	cover	VERB
abrj-567	152	4	the	the	DET
abrj-567	152	5	technical	technical	ADJ
abrj-567	152	6	fundamentals	fundamental	NOUN
abrj-567	152	7	for	for	ADP
abrj-567	152	8	understanding	understand	VERB
abrj-567	152	9	its	its	PRON
abrj-567	152	10	mechanism	mechanism	NOUN
abrj-567	152	11	and	and	CCONJ
abrj-567	152	12	structure	structure	NOUN
abrj-567	152	13	.	.	PUNCT
abrj-567	153	1	4.1	4.1	NUM
abrj-567	153	2	.	.	PUNCT
abrj-567	154	1	blockchain	blockchain	PROPN
abrj-567	154	2	technology	technology	PROPN
abrj-567	154	3	blockchain	blockchain	PROPN
abrj-567	154	4	is	be	AUX
abrj-567	154	5	an	an	DET
abrj-567	154	6	electronic	electronic	ADJ
abrj-567	154	7	database	database	NOUN
abrj-567	154	8	that	that	PRON
abrj-567	154	9	uses	use	VERB
abrj-567	154	10	cryptographic	cryptographic	ADJ
abrj-567	154	11	mechanisms	mechanism	NOUN
abrj-567	154	12	to	to	PART
abrj-567	154	13	create	create	VERB
abrj-567	154	14	a	a	DET
abrj-567	154	15	ledger	ledger	NOUN
abrj-567	154	16	distributed	distribute	VERB
abrj-567	154	17	across	across	ADP
abrj-567	154	18	all	all	DET
abrj-567	154	19	devices	device	NOUN
abrj-567	154	20	in	in	ADP
abrj-567	154	21	the	the	DET
abrj-567	154	22	network	network	NOUN
abrj-567	154	23	.	.	PUNCT
abrj-567	155	1	each	each	DET
abrj-567	155	2	node	node	NOUN
abrj-567	155	3	(	(	PUNCT
abrj-567	155	4	device	device	NOUN
abrj-567	155	5	)	)	PUNCT
abrj-567	155	6	has	have	VERB
abrj-567	155	7	an	an	DET
abrj-567	155	8	identical	identical	ADJ
abrj-567	155	9	copy	copy	NOUN
abrj-567	155	10	of	of	ADP
abrj-567	155	11	the	the	DET
abrj-567	155	12	database	database	NOUN
abrj-567	155	13	.	.	PUNCT
abrj-567	156	1	the	the	DET
abrj-567	156	2	technology	technology	NOUN
abrj-567	156	3	records	record	VERB
abrj-567	156	4	transactions	transaction	NOUN
abrj-567	156	5	and	and	CCONJ
abrj-567	156	6	data	datum	NOUN
abrj-567	156	7	in	in	ADP
abrj-567	156	8	a	a	DET
abrj-567	156	9	way	way	NOUN
abrj-567	156	10	that	that	PRON
abrj-567	156	11	ensures	ensure	VERB
abrj-567	156	12	all	all	DET
abrj-567	156	13	parties	party	NOUN
abrj-567	156	14	agree	agree	VERB
abrj-567	156	15	on	on	ADP
abrj-567	156	16	the	the	DET
abrj-567	156	17	accuracy	accuracy	NOUN
abrj-567	156	18	of	of	ADP
abrj-567	156	19	information	information	NOUN
abrj-567	156	20	while	while	SCONJ
abrj-567	156	21	preventing	prevent	VERB
abrj-567	156	22	tampering	tampering	NOUN
abrj-567	156	23	or	or	CCONJ
abrj-567	156	24	alteration	alteration	NOUN
abrj-567	156	25	.	.	PUNCT
abrj-567	157	1	the	the	DET
abrj-567	157	2	term	term	NOUN
abrj-567	157	3	"	"	PUNCT
abrj-567	157	4	blockchain	blockchain	NOUN
abrj-567	157	5	"	"	PUNCT
abrj-567	157	6	consists	consist	VERB
abrj-567	157	7	of	of	ADP
abrj-567	157	8	two	two	NUM
abrj-567	157	9	parts	part	NOUN
abrj-567	157	10	:	:	PUNCT
abrj-567	157	11	•	•	ADJ
abrj-567	157	12	block	block	NOUN
abrj-567	157	13	:	:	PUNCT
abrj-567	157	14	a	a	DET
abrj-567	157	15	unit	unit	NOUN
abrj-567	157	16	containing	contain	VERB
abrj-567	157	17	a	a	DET
abrj-567	157	18	set	set	NOUN
abrj-567	157	19	of	of	ADP
abrj-567	157	20	data	datum	NOUN
abrj-567	157	21	.	.	PUNCT
abrj-567	158	1	•	•	NUM
abrj-567	158	2	chain	chain	NOUN
abrj-567	158	3	:	:	PUNCT
abrj-567	158	4	links	link	NOUN
abrj-567	158	5	blocks	block	VERB
abrj-567	158	6	together	together	ADV
abrj-567	158	7	sequentially	sequentially	ADV
abrj-567	158	8	and	and	CCONJ
abrj-567	158	9	securely	securely	ADV
abrj-567	158	10	(	(	PUNCT
abrj-567	158	11	kamel	kamel	PROPN
abrj-567	158	12	,	,	PUNCT
abrj-567	158	13	2025	2025	NUM
abrj-567	158	14	,	,	PUNCT
abrj-567	158	15	191	191	NUM
abrj-567	158	16	)	)	PUNCT
abrj-567	158	17	.	.	PUNCT
abrj-567	159	1	in	in	ADP
abrj-567	159	2	this	this	DET
abrj-567	159	3	study	study	NOUN
abrj-567	159	4	,	,	PUNCT
abrj-567	159	5	blockchain	blockchain	PROPN
abrj-567	159	6	refers	refer	VERB
abrj-567	159	7	to	to	ADP
abrj-567	159	8	a	a	DET
abrj-567	159	9	digital	digital	ADJ
abrj-567	159	10	technology	technology	NOUN
abrj-567	159	11	that	that	PRON
abrj-567	159	12	relies	rely	VERB
abrj-567	159	13	on	on	ADP
abrj-567	159	14	a	a	DET
abrj-567	159	15	fixed	fix	VERB
abrj-567	159	16	decentralized	decentralize	VERB
abrj-567	159	17	ledger	ledger	NOUN
abrj-567	159	18	used	use	VERB
abrj-567	159	19	to	to	PART
abrj-567	159	20	record	record	VERB
abrj-567	159	21	transactions	transaction	NOUN
abrj-567	159	22	securely	securely	ADV
abrj-567	159	23	and	and	CCONJ
abrj-567	159	24	transparently	transparently	ADV
abrj-567	159	25	,	,	PUNCT
abrj-567	159	26	enhancing	enhance	VERB
abrj-567	159	27	trust	trust	NOUN
abrj-567	159	28	among	among	ADP
abrj-567	159	29	different	different	ADJ
abrj-567	159	30	parties	party	NOUN
abrj-567	159	31	in	in	ADP
abrj-567	159	32	the	the	DET
abrj-567	159	33	supply	supply	NOUN
abrj-567	159	34	chain	chain	NOUN
abrj-567	159	35	.	.	PUNCT
abrj-567	160	1	4.1.1	4.1.1	X
abrj-567	160	2	.	.	PUNCT
abrj-567	161	1	blockchain	blockchain	PROPN
abrj-567	161	2	mechanisms	mechanisms	PROPN
abrj-567	161	3	blockchain	blockchain	PROPN
abrj-567	161	4	acts	act	VERB
abrj-567	161	5	as	as	ADP
abrj-567	161	6	a	a	DET
abrj-567	161	7	decentralized	decentralized	ADJ
abrj-567	161	8	and	and	CCONJ
abrj-567	161	9	secure	secure	VERB
abrj-567	161	10	repository	repository	NOUN
abrj-567	161	11	for	for	ADP
abrj-567	161	12	recording	recording	NOUN
abrj-567	161	13	transactions	transaction	NOUN
abrj-567	161	14	in	in	ADP
abrj-567	161	15	a	a	DET
abrj-567	161	16	tamper	tamper	ADV
abrj-567	161	17	-	-	PUNCT
abrj-567	161	18	resistant	resistant	ADJ
abrj-567	161	19	manner	manner	NOUN
abrj-567	161	20	(	(	PUNCT
abrj-567	161	21	kamel	kamel	PROPN
abrj-567	161	22	,	,	PUNCT
abrj-567	161	23	2025	2025	NUM
abrj-567	161	24	,	,	PUNCT
abrj-567	161	25	191	191	NUM
abrj-567	161	26	)	)	PUNCT
abrj-567	161	27	.	.	PUNCT
abrj-567	162	1	it	it	PRON
abrj-567	162	2	relies	rely	VERB
abrj-567	162	3	on	on	ADP
abrj-567	162	4	three	three	NUM
abrj-567	162	5	main	main	ADJ
abrj-567	162	6	mechanisms	mechanism	NOUN
abrj-567	162	7	through	through	ADP
abrj-567	162	8	which	which	PRON
abrj-567	162	9	all	all	DET
abrj-567	162	10	transactions	transaction	NOUN
abrj-567	162	11	are	be	AUX
abrj-567	162	12	executed	execute	VERB
abrj-567	162	13	sequentially	sequentially	ADV
abrj-567	162	14	and	and	CCONJ
abrj-567	162	15	systematically	systematically	ADV
abrj-567	162	16	(	(	PUNCT
abrj-567	162	17	badawi	badawi	PROPN
abrj-567	162	18	et	et	PROPN
abrj-567	162	19	al	al	PROPN
abrj-567	162	20	.	.	PROPN
abrj-567	162	21	,	,	PUNCT
abrj-567	162	22	2022	2022	NUM
abrj-567	162	23	,	,	PUNCT
abrj-567	162	24	621	621	NUM
abrj-567	162	25	-	-	SYM
abrj-567	162	26	622	622	NUM
abrj-567	162	27	):	):	PUNCT
abrj-567	162	28	1	1	NUM
abrj-567	162	29	.	.	PUNCT
abrj-567	162	30	distributed	distribute	VERB
abrj-567	162	31	ledger	ledger	NOUN
abrj-567	162	32	:	:	PUNCT
abrj-567	162	33	a	a	DET
abrj-567	162	34	financial	financial	ADJ
abrj-567	162	35	record	record	NOUN
abrj-567	162	36	containing	contain	VERB
abrj-567	162	37	data	datum	NOUN
abrj-567	162	38	on	on	ADP
abrj-567	162	39	various	various	ADJ
abrj-567	162	40	assets	asset	NOUN
abrj-567	162	41	,	,	PUNCT
abrj-567	162	42	shared	share	VERB
abrj-567	162	43	peer	peer	NOUN
abrj-567	162	44	-	-	PUNCT
abrj-567	162	45	to	to	ADP
abrj-567	162	46	-	-	PUNCT
abrj-567	162	47	peer	peer	NOUN
abrj-567	162	48	across	across	ADP
abrj-567	162	49	a	a	DET
abrj-567	162	50	network	network	NOUN
abrj-567	162	51	.	.	PUNCT
abrj-567	163	1	changes	change	NOUN
abrj-567	163	2	are	be	AUX
abrj-567	163	3	reflected	reflect	VERB
abrj-567	163	4	across	across	ADP
abrj-567	163	5	all	all	DET
abrj-567	163	6	copies	copy	NOUN
abrj-567	163	7	within	within	ADP
abrj-567	163	8	minutes	minute	NOUN
abrj-567	163	9	,	,	PUNCT
abrj-567	163	10	ensuring	ensure	VERB
abrj-567	163	11	security	security	NOUN
abrj-567	163	12	and	and	CCONJ
abrj-567	163	13	accuracy	accuracy	NOUN
abrj-567	163	14	.	.	PUNCT
abrj-567	164	1	2	2	X
abrj-567	164	2	.	.	NUM
abrj-567	164	3	decentralized	decentralize	VERB
abrj-567	164	4	database	database	NOUN
abrj-567	164	5	:	:	PUNCT
abrj-567	164	6	eliminates	eliminate	VERB
abrj-567	164	7	a	a	DET
abrj-567	164	8	single	single	ADJ
abrj-567	164	9	controlling	controlling	NOUN
abrj-567	164	10	entity	entity	NOUN
abrj-567	164	11	,	,	PUNCT
abrj-567	164	12	with	with	ADP
abrj-567	164	13	a	a	DET
abrj-567	164	14	global	global	ADJ
abrj-567	164	15	network	network	NOUN
abrj-567	164	16	of	of	ADP
abrj-567	164	17	computers	computer	NOUN
abrj-567	164	18	maintaining	maintain	VERB
abrj-567	164	19	the	the	DET
abrj-567	164	20	shared	share	VERB
abrj-567	164	21	database	database	NOUN
abrj-567	164	22	to	to	PART
abrj-567	164	23	prevent	prevent	VERB
abrj-567	164	24	tampering	tampering	NOUN
abrj-567	164	25	and	and	CCONJ
abrj-567	164	26	enhance	enhance	VERB
abrj-567	164	27	transparency	transparency	NOUN
abrj-567	164	28	.	.	PUNCT
abrj-567	165	1	3	3	X
abrj-567	165	2	.	.	X
abrj-567	165	3	mining	mining	NOUN
abrj-567	165	4	:	:	PUNCT
abrj-567	165	5	computers	computer	NOUN
abrj-567	165	6	solve	solve	VERB
abrj-567	165	7	complex	complex	ADJ
abrj-567	165	8	mathematical	mathematical	ADJ
abrj-567	165	9	problems	problem	NOUN
abrj-567	165	10	to	to	PART
abrj-567	165	11	record	record	NOUN
abrj-567	165	12	transactions	transaction	NOUN
abrj-567	165	13	and	and	CCONJ
abrj-567	165	14	validate	validate	VERB
abrj-567	165	15	blocks	block	NOUN
abrj-567	165	16	,	,	PUNCT
abrj-567	165	17	with	with	ADP
abrj-567	165	18	rewards	reward	NOUN
abrj-567	165	19	in	in	ADP
abrj-567	165	20	the	the	DET
abrj-567	165	21	form	form	NOUN
abrj-567	165	22	of	of	ADP
abrj-567	165	23	cryptocurrency	cryptocurrency	NOUN
abrj-567	165	24	.	.	PUNCT
abrj-567	166	1	4.1.2	4.1.2	X
abrj-567	166	2	.	.	PUNCT
abrj-567	166	3	core	core	NOUN
abrj-567	166	4	components	component	NOUN
abrj-567	166	5	of	of	ADP
abrj-567	166	6	blockchain	blockchain	PROPN
abrj-567	166	7	(	(	PUNCT
abrj-567	166	8	gatteschi	gatteschi	PROPN
abrj-567	166	9	et	et	PROPN
abrj-567	166	10	al	al	PROPN
abrj-567	166	11	.	.	PROPN
abrj-567	166	12	,	,	PUNCT
abrj-567	166	13	2018	2018	NUM
abrj-567	166	14	,	,	PUNCT
abrj-567	166	15	10	10	NUM
abrj-567	166	16	-	-	SYM
abrj-567	166	17	11	11	NUM
abrj-567	166	18	;	;	PUNCT
abrj-567	166	19	kamel	kamel	PROPN
abrj-567	166	20	,	,	PUNCT
abrj-567	166	21	2025	2025	NUM
abrj-567	166	22	,	,	PUNCT
abrj-567	166	23	191	191	NUM
abrj-567	166	24	)	)	PUNCT
abrj-567	166	25	key	key	ADJ
abrj-567	166	26	components	component	NOUN
abrj-567	166	27	supporting	support	VERB
abrj-567	166	28	blockchain	blockchain	PROPN
abrj-567	166	29	applications	application	NOUN
abrj-567	166	30	include	include	VERB
abrj-567	166	31	:	:	PUNCT
abrj-567	166	32	•	•	NUM
abrj-567	166	33	immutability	immutability	NOUN
abrj-567	166	34	:	:	PUNCT
abrj-567	166	35	data	datum	NOUN
abrj-567	166	36	can	can	AUX
abrj-567	166	37	not	not	PART
abrj-567	166	38	be	be	AUX
abrj-567	166	39	deleted	delete	VERB
abrj-567	166	40	or	or	CCONJ
abrj-567	166	41	altered	alter	VERB
abrj-567	166	42	once	once	ADV
abrj-567	166	43	recorded	record	VERB
abrj-567	166	44	.	.	PUNCT
abrj-567	167	1	•	•	NUM
abrj-567	167	2	transparency	transparency	NOUN
abrj-567	167	3	&	&	CCONJ
abrj-567	167	4	public	public	ADJ
abrj-567	167	5	access	access	NOUN
abrj-567	167	6	:	:	PUNCT
abrj-567	167	7	information	information	NOUN
abrj-567	167	8	is	be	AUX
abrj-567	167	9	available	available	ADJ
abrj-567	167	10	on	on	ADP
abrj-567	167	11	the	the	DET
abrj-567	167	12	chain	chain	NOUN
abrj-567	167	13	,	,	PUNCT
abrj-567	167	14	threatening	threaten	VERB
abrj-567	167	15	privacy	privacy	NOUN
abrj-567	167	16	risks	risk	NOUN
abrj-567	167	17	for	for	ADP
abrj-567	167	18	sensitive	sensitive	ADJ
abrj-567	167	19	data	datum	NOUN
abrj-567	167	20	.	.	PUNCT
abrj-567	168	1	•	•	NUM
abrj-567	168	2	smart	smart	ADJ
abrj-567	168	3	contracts	contract	NOUN
abrj-567	168	4	:	:	PUNCT
abrj-567	168	5	self	self	NOUN
abrj-567	168	6	-	-	PUNCT
abrj-567	168	7	executing	execute	VERB
abrj-567	168	8	codes	code	NOUN
abrj-567	168	9	with	with	ADP
abrj-567	168	10	potential	potential	ADJ
abrj-567	168	11	vulnerabilities	vulnerability	NOUN
abrj-567	168	12	.	.	PUNCT
abrj-567	169	1	•	•	NUM
abrj-567	169	2	dependency	dependency	NOUN
abrj-567	169	3	on	on	ADP
abrj-567	169	4	external	external	ADJ
abrj-567	169	5	sources	source	NOUN
abrj-567	169	6	:	:	PUNCT
abrj-567	169	7	some	some	DET
abrj-567	169	8	applications	application	NOUN
abrj-567	169	9	require	require	VERB
abrj-567	169	10	external	external	ADJ
abrj-567	169	11	data	datum	NOUN
abrj-567	169	12	inputs	input	NOUN
abrj-567	169	13	,	,	PUNCT
abrj-567	169	14	creating	create	VERB
abrj-567	169	15	weaknesses	weakness	NOUN
abrj-567	169	16	.	.	PUNCT
abrj-567	170	1	•	•	NUM
abrj-567	170	2	no	no	DET
abrj-567	170	3	support	support	NOUN
abrj-567	170	4	for	for	ADP
abrj-567	170	5	lost	lost	ADJ
abrj-567	170	6	credentials	credential	NOUN
abrj-567	170	7	:	:	PUNCT
abrj-567	170	8	data	datum	NOUN
abrj-567	170	9	can	can	AUX
abrj-567	170	10	not	not	PART
abrj-567	170	11	be	be	AUX
abrj-567	170	12	recovered	recover	VERB
abrj-567	170	13	if	if	SCONJ
abrj-567	170	14	credentials	credential	NOUN
abrj-567	170	15	are	be	AUX
abrj-567	170	16	lost	lose	VERB
abrj-567	170	17	.	.	PUNCT
abrj-567	171	1	•	•	NUM
abrj-567	171	2	cryptocurrency	cryptocurrency	NOUN
abrj-567	171	3	volatility	volatility	NOUN
abrj-567	171	4	:	:	PUNCT
abrj-567	171	5	affects	affect	VERB
abrj-567	171	6	blockchain	blockchain	PROPN
abrj-567	171	7	payment	payment	NOUN
abrj-567	171	8	applications	application	NOUN
abrj-567	171	9	.	.	PUNCT
abrj-567	172	1	•	•	NUM
abrj-567	172	2	limited	limit	VERB
abrj-567	172	3	development	development	NOUN
abrj-567	172	4	tools	tool	NOUN
abrj-567	172	5	&	&	CCONJ
abrj-567	172	6	standards	standard	NOUN
abrj-567	172	7	:	:	PUNCT
abrj-567	172	8	tools	tool	NOUN
abrj-567	172	9	are	be	AUX
abrj-567	172	10	nascent	nascent	ADJ
abrj-567	172	11	,	,	PUNCT
abrj-567	172	12	with	with	ADP
abrj-567	172	13	no	no	DET
abrj-567	172	14	clear	clear	ADJ
abrj-567	172	15	standards	standard	NOUN
abrj-567	172	16	.	.	PUNCT
abrj-567	173	1	•	•	NUM
abrj-567	173	2	technical	technical	ADJ
abrj-567	173	3	complexity	complexity	NOUN
abrj-567	173	4	:	:	PUNCT
abrj-567	173	5	requires	require	VERB
abrj-567	173	6	skills	skill	NOUN
abrj-567	173	7	for	for	ADP
abrj-567	173	8	using	use	VERB
abrj-567	173	9	wallets	wallet	NOUN
abrj-567	173	10	and	and	CCONJ
abrj-567	173	11	understanding	understanding	NOUN
abrj-567	173	12	blocks	block	NOUN
abrj-567	173	13	.	.	PUNCT
abrj-567	174	1	•	•	NOUN
abrj-567	174	2	adoption	adoption	NOUN
abrj-567	174	3	opportunities	opportunity	NOUN
abrj-567	174	4	:	:	PUNCT
abrj-567	174	5	user	user	NOUN
abrj-567	174	6	-	-	PUNCT
abrj-567	174	7	friendly	friendly	ADJ
abrj-567	174	8	tools	tool	NOUN
abrj-567	174	9	can	can	AUX
abrj-567	174	10	reduce	reduce	VERB
abrj-567	174	11	complexity	complexity	NOUN
abrj-567	174	12	.	.	PUNCT
abrj-567	175	1	•	•	NUM
abrj-567	175	2	legal	legal	ADJ
abrj-567	175	3	&	&	CCONJ
abrj-567	175	4	regulatory	regulatory	ADJ
abrj-567	175	5	challenges	challenge	NOUN
abrj-567	175	6	:	:	PUNCT
abrj-567	175	7	laws	law	NOUN
abrj-567	175	8	for	for	ADP
abrj-567	175	9	smart	smart	ADJ
abrj-567	175	10	contracts	contract	NOUN
abrj-567	175	11	and	and	CCONJ
abrj-567	175	12	widespread	widespread	ADJ
abrj-567	175	13	adoption	adoption	NOUN
abrj-567	175	14	are	be	AUX
abrj-567	175	15	unclear	unclear	ADJ
abrj-567	175	16	.	.	PUNCT
abrj-567	176	1	•	•	NUM
abrj-567	176	2	long	long	ADJ
abrj-567	176	3	-	-	PUNCT
abrj-567	176	4	term	term	NOUN
abrj-567	176	5	investment	investment	NOUN
abrj-567	176	6	&	&	CCONJ
abrj-567	176	7	integration	integration	NOUN
abrj-567	176	8	challenges	challenge	NOUN
abrj-567	176	9	:	:	PUNCT
abrj-567	176	10	requires	require	VERB
abrj-567	176	11	medium	medium	ADJ
abrj-567	176	12	to	to	ADP
abrj-567	176	13	long	long	ADJ
abrj-567	176	14	-	-	PUNCT
abrj-567	176	15	term	term	NOUN
abrj-567	176	16	investment	investment	NOUN
abrj-567	176	17	and	and	CCONJ
abrj-567	176	18	may	may	AUX
abrj-567	176	19	not	not	PART
abrj-567	176	20	suit	suit	VERB
abrj-567	176	21	all	all	DET
abrj-567	176	22	current	current	ADJ
abrj-567	176	23	operations	operation	NOUN
abrj-567	176	24	.	.	PUNCT
abrj-567	177	1	•	•	NUM
abrj-567	177	2	changes	change	NOUN
abrj-567	177	3	in	in	ADP
abrj-567	177	4	business	business	NOUN
abrj-567	177	5	-	-	PUNCT
abrj-567	177	6	customer	customer	NOUN
abrj-567	177	7	relationships	relationship	NOUN
abrj-567	177	8	:	:	PUNCT
abrj-567	177	9	some	some	DET
abrj-567	177	10	clients	client	NOUN
abrj-567	177	11	may	may	AUX
abrj-567	177	12	prefer	prefer	VERB
abrj-567	177	13	human	human	ADJ
abrj-567	177	14	interaction	interaction	NOUN
abrj-567	177	15	,	,	PUNCT
abrj-567	177	16	affecting	affect	VERB
abrj-567	177	17	company	company	NOUN
abrj-567	177	18	strategy	strategy	NOUN
abrj-567	177	19	.	.	PUNCT
abrj-567	178	1	blockchain	blockchain	PROPN
abrj-567	178	2	also	also	ADV
abrj-567	178	3	depends	depend	VERB
abrj-567	178	4	on	on	ADP
abrj-567	178	5	necessary	necessary	ADJ
abrj-567	178	6	components	component	NOUN
abrj-567	178	7	ensuring	ensure	VERB
abrj-567	178	8	reliability	reliability	NOUN
abrj-567	178	9	and	and	CCONJ
abrj-567	178	10	security	security	NOUN
abrj-567	178	11	:	:	PUNCT
abrj-567	178	12	•	•	NUM
abrj-567	178	13	nodes	node	NOUN
abrj-567	178	14	:	:	PUNCT
abrj-567	178	15	devices	device	NOUN
abrj-567	178	16	that	that	PRON
abrj-567	178	17	store	store	VERB
abrj-567	178	18	a	a	DET
abrj-567	178	19	full	full	ADJ
abrj-567	178	20	copy	copy	NOUN
abrj-567	178	21	of	of	ADP
abrj-567	178	22	the	the	DET
abrj-567	178	23	ledger	ledger	NOUN
abrj-567	178	24	and	and	CCONJ
abrj-567	178	25	validate	validate	VERB
abrj-567	178	26	new	new	ADJ
abrj-567	178	27	blocks	block	NOUN
abrj-567	178	28	via	via	ADP
abrj-567	178	29	consensus	consensus	NOUN
abrj-567	178	30	.	.	PUNCT
abrj-567	179	1	•	•	NUM
abrj-567	179	2	data	datum	NOUN
abrj-567	179	3	:	:	PUNCT
abrj-567	179	4	transactions	transaction	NOUN
abrj-567	179	5	or	or	CCONJ
abrj-567	179	6	information	information	NOUN
abrj-567	179	7	to	to	PART
abrj-567	179	8	record	record	VERB
abrj-567	179	9	.	.	PUNCT
abrj-567	180	1	•	•	NUM
abrj-567	180	2	hashing	hashing	NOUN
abrj-567	180	3	:	:	PUNCT
abrj-567	180	4	distinctive	distinctive	ADJ
abrj-567	180	5	digital	digital	ADJ
abrj-567	180	6	signature	signature	NOUN
abrj-567	180	7	generated	generate	VERB
abrj-567	180	8	cryptographically	cryptographically	ADV
abrj-567	180	9	,	,	PUNCT
abrj-567	180	10	sensitive	sensitive	ADJ
abrj-567	180	11	to	to	ADP
abrj-567	180	12	data	datum	NOUN
abrj-567	180	13	changes	change	NOUN
abrj-567	180	14	.	.	PUNCT
abrj-567	181	1	•	•	NUM
abrj-567	181	2	previous	previous	ADJ
abrj-567	181	3	block	block	NOUN
abrj-567	181	4	hash	hash	NOUN
abrj-567	181	5	:	:	PUNCT
abrj-567	181	6	connections	connection	NOUN
abrj-567	181	7	blocks	block	NOUN
abrj-567	181	8	step	step	NOUN
abrj-567	181	9	by	by	ADP
abrj-567	181	10	step	step	NOUN
abrj-567	181	11	to	to	PART
abrj-567	181	12	ensure	ensure	VERB
abrj-567	181	13	integrity	integrity	NOUN
abrj-567	181	14	.	.	PUNCT
abrj-567	182	1	4.1.3	4.1.3	X
abrj-567	182	2	.	.	PUNCT
abrj-567	182	3	types	type	NOUN
abrj-567	182	4	of	of	ADP
abrj-567	182	5	blockchain	blockchain	PROPN
abrj-567	182	6	(	(	PUNCT
abrj-567	182	7	badawi	badawi	PROPN
abrj-567	182	8	et	et	PROPN
abrj-567	182	9	al	al	PROPN
abrj-567	182	10	.	.	PROPN
abrj-567	182	11	,	,	PUNCT
abrj-567	182	12	2022	2022	NUM
abrj-567	182	13	,	,	PUNCT
abrj-567	182	14	624	624	NUM
abrj-567	182	15	;	;	PUNCT
abrj-567	182	16	zubaydi	zubaydi	NUM
abrj-567	182	17	et	et	PROPN
abrj-567	182	18	al	al	PROPN
abrj-567	182	19	.	.	PROPN
abrj-567	182	20	,	,	PUNCT
abrj-567	182	21	2023	2023	NUM
abrj-567	182	22	,	,	PUNCT
abrj-567	182	23	6	6	NUM
abrj-567	182	24	)	)	PUNCT
abrj-567	182	25	•	•	NOUN
abrj-567	182	26	public	public	ADJ
abrj-567	182	27	blockchain	blockchain	NOUN
abrj-567	182	28	:	:	PUNCT
abrj-567	182	29	it	it	PRON
abrj-567	182	30	open	open	ADJ
abrj-567	182	31	to	to	ADP
abrj-567	182	32	anyone	anyone	PRON
abrj-567	182	33	for	for	ADP
abrj-567	182	34	writing	writing	NOUN
abrj-567	182	35	,	,	PUNCT
abrj-567	182	36	reading	reading	NOUN
abrj-567	182	37	,	,	PUNCT
abrj-567	182	38	and	and	CCONJ
abrj-567	182	39	validating	validate	VERB
abrj-567	182	40	transactions	transaction	NOUN
abrj-567	182	41	.	.	PUNCT
abrj-567	183	1	•	•	NUM
abrj-567	183	2	private	private	ADJ
abrj-567	183	3	blockchain	blockchain	PROPN
abrj-567	183	4	:	:	PUNCT
abrj-567	183	5	controlled	control	VERB
abrj-567	183	6	by	by	ADP
abrj-567	183	7	a	a	DET
abrj-567	183	8	single	single	ADJ
abrj-567	183	9	entity	entity	NOUN
abrj-567	183	10	controlling	control	VERB
abrj-567	183	11	validation	validation	NOUN
abrj-567	183	12	and	and	CCONJ
abrj-567	183	13	access	access	NOUN
abrj-567	183	14	offers	offer	VERB
abrj-567	183	15	privacy	privacy	NOUN
abrj-567	183	16	and	and	CCONJ
abrj-567	183	17	speed	speed	NOUN
abrj-567	183	18	but	but	CCONJ
abrj-567	183	19	less	less	ADJ
abrj-567	183	20	transparency	transparency	NOUN
abrj-567	183	21	.	.	PUNCT
abrj-567	184	1	•	•	NUM
abrj-567	184	2	consortium	consortium	NOUN
abrj-567	184	3	/	/	SYM
abrj-567	184	4	federated	federated	ADJ
abrj-567	184	5	blockchain	blockchain	NOUN
abrj-567	184	6	:	:	PUNCT
abrj-567	184	7	controlled	control	VERB
abrj-567	184	8	by	by	ADP
abrj-567	184	9	a	a	DET
abrj-567	184	10	group	group	NOUN
abrj-567	184	11	of	of	ADP
abrj-567	184	12	entities	entity	NOUN
abrj-567	184	13	sharing	share	VERB
abrj-567	184	14	control	control	NOUN
abrj-567	184	15	.	.	PUNCT
abrj-567	185	1	balances	balance	NOUN
abrj-567	185	2	transparency	transparency	NOUN
abrj-567	185	3	,	,	PUNCT
abrj-567	185	4	privacy	privacy	NOUN
abrj-567	185	5	,	,	PUNCT
abrj-567	185	6	and	and	CCONJ
abrj-567	185	7	efficiency	efficiency	NOUN
abrj-567	185	8	;	;	PUNCT
abrj-567	185	9	suitable	suitable	ADJ
abrj-567	185	10	for	for	ADP
abrj-567	185	11	industries	industry	NOUN
abrj-567	185	12	and	and	CCONJ
abrj-567	185	13	central	central	ADJ
abrj-567	185	14	bank	bank	NOUN
abrj-567	185	15	digital	digital	ADJ
abrj-567	185	16	currencies	currency	NOUN
abrj-567	185	17	.	.	PUNCT
abrj-567	186	1	asian	asian	ADJ
abrj-567	186	2	business	business	PROPN
abrj-567	186	3	research	research	NOUN
abrj-567	186	4	journal	journal	NOUN
abrj-567	186	5	,	,	PUNCT
abrj-567	186	6	2025	2025	NUM
abrj-567	186	7	,	,	PUNCT
abrj-567	186	8	10(9	10(9	NUM
abrj-567	186	9	):	):	PUNCT
abrj-567	186	10	50	50	NUM
abrj-567	186	11	-	-	SYM
abrj-567	186	12	61	61	NUM
abrj-567	186	13	56	56	NUM
abrj-567	186	14	©	©	PROPN
abrj-567	186	15	2025	2025	NUM
abrj-567	186	16	by	by	ADP
abrj-567	186	17	the	the	DET
abrj-567	186	18	author	author	NOUN
abrj-567	186	19	;	;	PUNCT
abrj-567	186	20	licensee	licensee	NOUN
abrj-567	186	21	eastern	eastern	ADJ
abrj-567	186	22	centre	centre	NOUN
abrj-567	186	23	of	of	ADP
abrj-567	186	24	science	science	NOUN
abrj-567	186	25	and	and	CCONJ
abrj-567	186	26	education	education	NOUN
abrj-567	186	27	,	,	PUNCT
abrj-567	186	28	usa	usa	PROPN
abrj-567	186	29	4.1.4	4.1.4	PROPN
abrj-567	186	30	.	.	PUNCT
abrj-567	187	1	characteristics	characteristic	NOUN
abrj-567	187	2	of	of	ADP
abrj-567	187	3	blockchain	blockchain	PROPN
abrj-567	187	4	(	(	PUNCT
abrj-567	187	5	lin	lin	PROPN
abrj-567	187	6	&	&	CCONJ
abrj-567	187	7	liao	liao	PROPN
abrj-567	187	8	2017	2017	NUM
abrj-567	187	9	,	,	PUNCT
abrj-567	187	10	653	653	NUM
abrj-567	187	11	;	;	PUNCT
abrj-567	187	12	badawi	badawi	PROPN
abrj-567	187	13	et	et	PROPN
abrj-567	187	14	al	al	PROPN
abrj-567	187	15	.	.	PROPN
abrj-567	187	16	,	,	PUNCT
abrj-567	187	17	2022	2022	NUM
abrj-567	187	18	,	,	PUNCT
abrj-567	187	19	623	623	NUM
abrj-567	187	20	)	)	PUNCT
abrj-567	187	21	key	key	ADJ
abrj-567	187	22	elements	element	NOUN
abrj-567	187	23	include	include	VERB
abrj-567	187	24	:	:	PUNCT
abrj-567	187	25	1	1	X
abrj-567	187	26	.	.	X
abrj-567	188	1	anonymity	anonymity	NOUN
abrj-567	188	2	:	:	PUNCT
abrj-567	188	3	users	user	NOUN
abrj-567	188	4	identified	identify	VERB
abrj-567	188	5	by	by	ADP
abrj-567	188	6	cryptographic	cryptographic	ADJ
abrj-567	188	7	keys	key	NOUN
abrj-567	188	8	rather	rather	ADV
abrj-567	188	9	than	than	ADP
abrj-567	188	10	personal	personal	ADJ
abrj-567	188	11	identity	identity	NOUN
abrj-567	188	12	.	.	PUNCT
abrj-567	189	1	2	2	X
abrj-567	189	2	.	.	X
abrj-567	189	3	decentralization	decentralization	NOUN
abrj-567	189	4	:	:	PUNCT
abrj-567	189	5	no	no	DET
abrj-567	189	6	central	central	ADJ
abrj-567	189	7	node	node	NOUN
abrj-567	189	8	;	;	PUNCT
abrj-567	189	9	data	datum	NOUN
abrj-567	189	10	distributed	distribute	VERB
abrj-567	189	11	across	across	ADP
abrj-567	189	12	the	the	DET
abrj-567	189	13	network	network	NOUN
abrj-567	189	14	.	.	PUNCT
abrj-567	190	1	3	3	X
abrj-567	190	2	.	.	X
abrj-567	190	3	privacy	privacy	NOUN
abrj-567	190	4	:	:	PUNCT
abrj-567	190	5	allows	allow	VERB
abrj-567	190	6	secure	secure	ADJ
abrj-567	190	7	transactions	transaction	NOUN
abrj-567	190	8	without	without	ADP
abrj-567	190	9	revealing	reveal	VERB
abrj-567	190	10	identity	identity	NOUN
abrj-567	190	11	.	.	PUNCT
abrj-567	191	1	4	4	X
abrj-567	191	2	.	.	X
abrj-567	191	3	transparency	transparency	NOUN
abrj-567	191	4	:	:	PUNCT
abrj-567	192	1	transactions	transaction	NOUN
abrj-567	192	2	accessible	accessible	ADJ
abrj-567	192	3	to	to	ADP
abrj-567	192	4	all	all	DET
abrj-567	192	5	nodes	node	NOUN
abrj-567	192	6	5	5	NUM
abrj-567	192	7	.	.	PUNCT
abrj-567	192	8	open	open	ADJ
abrj-567	192	9	source	source	NOUN
abrj-567	192	10	:	:	PUNCT
abrj-567	192	11	most	most	ADJ
abrj-567	192	12	systems	system	NOUN
abrj-567	192	13	are	be	AUX
abrj-567	192	14	public	public	ADJ
abrj-567	192	15	and	and	CCONJ
abrj-567	192	16	accessible	accessible	ADJ
abrj-567	192	17	.	.	PUNCT
abrj-567	193	1	6	6	X
abrj-567	193	2	.	.	X
abrj-567	193	3	independence	independence	NOUN
abrj-567	193	4	:	:	PUNCT
abrj-567	193	5	node	node	PROPN
abrj-567	193	6	consensus	consensus	NOUN
abrj-567	193	7	builds	build	VERB
abrj-567	193	8	trust	trust	NOUN
abrj-567	193	9	.	.	PUNCT
abrj-567	194	1	7	7	X
abrj-567	194	2	.	.	X
abrj-567	194	3	immutability	immutability	NOUN
abrj-567	194	4	:	:	PUNCT
abrj-567	194	5	records	record	NOUN
abrj-567	194	6	are	be	AUX
abrj-567	194	7	immutable	immutable	ADJ
abrj-567	194	8	and	and	CCONJ
abrj-567	194	9	tamper	tamper	NOUN
abrj-567	194	10	-	-	NOUN
abrj-567	194	11	proof	proof	ADJ
abrj-567	194	12	.	.	PUNCT
abrj-567	195	1	5	5	X
abrj-567	195	2	.	.	X
abrj-567	195	3	role	role	NOUN
abrj-567	195	4	of	of	ADP
abrj-567	195	5	blockchain	blockchain	PROPN
abrj-567	195	6	in	in	ADP
abrj-567	195	7	supporting	support	VERB
abrj-567	195	8	supply	supply	NOUN
abrj-567	195	9	chains	chain	NOUN
abrj-567	195	10	blockchain	blockchain	PROPN
abrj-567	195	11	improves	improve	VERB
abrj-567	195	12	supply	supply	NOUN
abrj-567	195	13	chain	chain	NOUN
abrj-567	195	14	management	management	NOUN
abrj-567	195	15	through	through	ADP
abrj-567	195	16	real	real	ADJ
abrj-567	195	17	-	-	PUNCT
abrj-567	195	18	time	time	NOUN
abrj-567	195	19	tracking	tracking	NOUN
abrj-567	195	20	,	,	PUNCT
abrj-567	195	21	transparency	transparency	NOUN
abrj-567	195	22	,	,	PUNCT
abrj-567	195	23	cost	cost	NOUN
abrj-567	195	24	reduction	reduction	NOUN
abrj-567	195	25	,	,	PUNCT
abrj-567	195	26	and	and	CCONJ
abrj-567	195	27	fraud	fraud	NOUN
abrj-567	195	28	prevention	prevention	NOUN
abrj-567	195	29	.	.	PUNCT
abrj-567	196	1	integration	integration	NOUN
abrj-567	196	2	with	with	ADP
abrj-567	196	3	accounting	accounting	NOUN
abrj-567	196	4	and	and	CCONJ
abrj-567	196	5	resource	resource	NOUN
abrj-567	196	6	management	management	NOUN
abrj-567	196	7	systems	system	NOUN
abrj-567	196	8	facilitates	facilitate	VERB
abrj-567	196	9	coordination	coordination	NOUN
abrj-567	196	10	among	among	ADP
abrj-567	196	11	all	all	DET
abrj-567	196	12	parties	party	NOUN
abrj-567	196	13	,	,	PUNCT
abrj-567	196	14	enhancing	enhance	VERB
abrj-567	196	15	performance	performance	NOUN
abrj-567	196	16	and	and	CCONJ
abrj-567	196	17	service	service	NOUN
abrj-567	196	18	quality	quality	NOUN
abrj-567	196	19	.	.	PUNCT
abrj-567	197	1	5.1	5.1	NUM
abrj-567	197	2	.	.	PUNCT
abrj-567	197	3	impact	impact	NOUN
abrj-567	197	4	on	on	ADP
abrj-567	197	5	accounting	accounting	NOUN
abrj-567	197	6	efficiency	efficiency	NOUN
abrj-567	197	7	and	and	CCONJ
abrj-567	197	8	anti	anti	ADJ
abrj-567	197	9	-	-	ADJ
abrj-567	197	10	corruption	corruption	ADJ
abrj-567	197	11	blockchain	blockchain	NOUN
abrj-567	197	12	reshapes	reshape	VERB
abrj-567	197	13	interactions	interaction	NOUN
abrj-567	197	14	by	by	ADP
abrj-567	197	15	automating	automate	VERB
abrj-567	197	16	processes	process	NOUN
abrj-567	197	17	,	,	PUNCT
abrj-567	197	18	removing	remove	VERB
abrj-567	197	19	intermediaries	intermediary	NOUN
abrj-567	197	20	,	,	PUNCT
abrj-567	197	21	increasing	increase	VERB
abrj-567	197	22	transparency	transparency	NOUN
abrj-567	197	23	,	,	PUNCT
abrj-567	197	24	and	and	CCONJ
abrj-567	197	25	enhancing	enhance	VERB
abrj-567	197	26	security	security	NOUN
abrj-567	197	27	.	.	PUNCT
abrj-567	198	1	it	it	PRON
abrj-567	198	2	provides	provide	VERB
abrj-567	198	3	a	a	DET
abrj-567	198	4	distributed	distribute	VERB
abrj-567	198	5	,	,	PUNCT
abrj-567	198	6	immutable	immutable	ADJ
abrj-567	198	7	ledger	ledger	NOUN
abrj-567	198	8	ensuring	ensure	VERB
abrj-567	198	9	data	datum	NOUN
abrj-567	198	10	reliability	reliability	NOUN
abrj-567	198	11	and	and	CCONJ
abrj-567	198	12	operational	operational	ADJ
abrj-567	198	13	efficiency	efficiency	NOUN
abrj-567	198	14	(	(	PUNCT
abrj-567	198	15	kamel	kamel	PROPN
abrj-567	198	16	,	,	PUNCT
abrj-567	198	17	2025	2025	NUM
abrj-567	198	18	,	,	PUNCT
abrj-567	198	19	191	191	NUM
abrj-567	198	20	-	-	SYM
abrj-567	198	21	192	192	NUM
abrj-567	198	22	;	;	PUNCT
abrj-567	198	23	issa	issa	ADJ
abrj-567	198	24	,	,	PUNCT
abrj-567	198	25	2024	2024	NUM
abrj-567	198	26	,	,	PUNCT
abrj-567	198	27	623	623	NUM
abrj-567	198	28	)	)	PUNCT
abrj-567	198	29	.	.	PUNCT
abrj-567	199	1	key	key	ADJ
abrj-567	199	2	advantages	advantage	NOUN
abrj-567	199	3	include	include	VERB
abrj-567	199	4	:	:	PUNCT
abrj-567	199	5	•	•	NUM
abrj-567	199	6	ease	ease	NOUN
abrj-567	199	7	of	of	ADP
abrj-567	199	8	use	use	NOUN
abrj-567	199	9	•	•	NOUN
abrj-567	199	10	reliability	reliability	NOUN
abrj-567	199	11	and	and	CCONJ
abrj-567	199	12	security	security	NOUN
abrj-567	199	13	•	•	NUM
abrj-567	199	14	collective	collective	ADJ
abrj-567	199	15	verification	verification	NOUN
abrj-567	199	16	•	•	NOUN
abrj-567	199	17	immutability	immutability	NOUN
abrj-567	199	18	•	•	NOUN
abrj-567	199	19	eliminating	eliminate	VERB
abrj-567	199	20	intermediaries	intermediary	NOUN
abrj-567	199	21	•	•	ADV
abrj-567	199	22	enhancing	enhance	VERB
abrj-567	199	23	collaboration	collaboration	NOUN
abrj-567	199	24	•	•	NOUN
abrj-567	199	25	risk	risk	NOUN
abrj-567	199	26	management	management	NOUN
abrj-567	199	27	and	and	CCONJ
abrj-567	199	28	duplication	duplication	NOUN
abrj-567	199	29	reduction	reduction	NOUN
abrj-567	199	30	•	•	NOUN
abrj-567	199	31	cost	cost	NOUN
abrj-567	199	32	efficiency	efficiency	NOUN
abrj-567	199	33	5.2	5.2	NUM
abrj-567	199	34	.	.	PUNCT
abrj-567	200	1	key	key	ADJ
abrj-567	200	2	components	component	NOUN
abrj-567	200	3	of	of	ADP
abrj-567	200	4	supply	supply	NOUN
abrj-567	200	5	chain	chain	NOUN
abrj-567	200	6	management	management	NOUN
abrj-567	200	7	systems	system	NOUN
abrj-567	200	8	(	(	PUNCT
abrj-567	200	9	hussein	hussein	PROPN
abrj-567	200	10	,	,	PUNCT
abrj-567	200	11	2019	2019	NUM
abrj-567	200	12	,	,	PUNCT
abrj-567	200	13	455	455	NUM
abrj-567	200	14	-	-	SYM
abrj-567	200	15	456	456	NUM
abrj-567	200	16	)	)	PUNCT
abrj-567	200	17	•	•	NOUN
abrj-567	200	18	logistics	logistic	NOUN
abrj-567	200	19	(	(	PUNCT
abrj-567	200	20	transportation	transportation	NOUN
abrj-567	200	21	)	)	PUNCT
abrj-567	200	22	•	•	NOUN
abrj-567	200	23	planning	planning	NOUN
abrj-567	200	24	and	and	CCONJ
abrj-567	200	25	demand	demand	NOUN
abrj-567	200	26	forecasting	forecasting	NOUN
abrj-567	200	27	•	•	NOUN
abrj-567	200	28	supplier	supplier	NOUN
abrj-567	200	29	relationship	relationship	NOUN
abrj-567	200	30	management	management	NOUN
abrj-567	200	31	•	•	NUM
abrj-567	200	32	procurement	procurement	NOUN
abrj-567	200	33	•	•	NOUN
abrj-567	200	34	inventory	inventory	NOUN
abrj-567	200	35	management	management	NOUN
abrj-567	200	36	•	•	NOUN
abrj-567	200	37	manufacturing	manufacturing	NOUN
abrj-567	200	38	methods	method	NOUN
abrj-567	200	39	•	•	NOUN
abrj-567	200	40	order	order	NOUN
abrj-567	200	41	management	management	NOUN
abrj-567	200	42	•	•	NOUN
abrj-567	200	43	internet	internet	NOUN
abrj-567	200	44	integration	integration	NOUN
abrj-567	200	45	•	•	NUM
abrj-567	200	46	supply	supply	NOUN
abrj-567	200	47	chain	chain	NOUN
abrj-567	200	48	information	information	NOUN
abrj-567	200	49	systems	system	NOUN
abrj-567	200	50	•	•	NOUN
abrj-567	200	51	customer	customer	NOUN
abrj-567	200	52	relationship	relationship	NOUN
abrj-567	200	53	management	management	NOUN
abrj-567	200	54	•	•	NOUN
abrj-567	200	55	performance	performance	NOUN
abrj-567	200	56	management	management	NOUN
abrj-567	200	57	indicators	indicator	NOUN
abrj-567	200	58	5.3	5.3	NUM
abrj-567	200	59	.	.	PUNCT
abrj-567	201	1	blockchain	blockchain	PROPN
abrj-567	201	2	’s	’s	PART
abrj-567	201	3	role	role	NOUN
abrj-567	201	4	in	in	ADP
abrj-567	201	5	real	real	ADJ
abrj-567	201	6	-	-	PUNCT
abrj-567	201	7	time	time	NOUN
abrj-567	201	8	tracking	tracking	NOUN
abrj-567	201	9	and	and	CCONJ
abrj-567	201	10	supply	supply	NOUN
abrj-567	201	11	chain	chain	NOUN
abrj-567	201	12	integration	integration	NOUN
abrj-567	201	13	blockchain	blockchain	NOUN
abrj-567	201	14	enables	enable	VERB
abrj-567	201	15	transparent	transparent	ADJ
abrj-567	201	16	,	,	PUNCT
abrj-567	201	17	real	real	ADJ
abrj-567	201	18	-	-	PUNCT
abrj-567	201	19	time	time	NOUN
abrj-567	201	20	data	datum	NOUN
abrj-567	201	21	sharing	sharing	NOUN
abrj-567	201	22	among	among	ADP
abrj-567	201	23	supply	supply	NOUN
abrj-567	201	24	chain	chain	NOUN
abrj-567	201	25	members	member	NOUN
abrj-567	201	26	,	,	PUNCT
abrj-567	201	27	accelerating	accelerate	VERB
abrj-567	201	28	communication	communication	NOUN
abrj-567	201	29	,	,	PUNCT
abrj-567	201	30	reducing	reduce	VERB
abrj-567	201	31	errors	error	NOUN
abrj-567	201	32	,	,	PUNCT
abrj-567	201	33	and	and	CCONJ
abrj-567	201	34	fostering	foster	VERB
abrj-567	201	35	collaboration	collaboration	NOUN
abrj-567	201	36	.	.	PUNCT
abrj-567	202	1	this	this	PRON
abrj-567	202	2	ensures	ensure	VERB
abrj-567	202	3	the	the	DET
abrj-567	202	4	right	right	ADJ
abrj-567	202	5	products	product	NOUN
abrj-567	202	6	/	/	SYM
abrj-567	202	7	services	service	NOUN
abrj-567	202	8	at	at	ADP
abrj-567	202	9	the	the	DET
abrj-567	202	10	right	right	ADJ
abrj-567	202	11	quantity	quantity	NOUN
abrj-567	202	12	,	,	PUNCT
abrj-567	202	13	cost	cost	NOUN
abrj-567	202	14	,	,	PUNCT
abrj-567	202	15	and	and	CCONJ
abrj-567	202	16	quality	quality	NOUN
abrj-567	202	17	,	,	PUNCT
abrj-567	202	18	enhancing	enhance	VERB
abrj-567	202	19	competitiveness	competitiveness	NOUN
abrj-567	202	20	and	and	CCONJ
abrj-567	202	21	overall	overall	ADJ
abrj-567	202	22	performance	performance	NOUN
abrj-567	202	23	(	(	PUNCT
abrj-567	202	24	al	al	PROPN
abrj-567	202	25	-	-	PUNCT
abrj-567	202	26	saghir	saghir	NOUN
abrj-567	202	27	,	,	PUNCT
abrj-567	202	28	2020	2020	NUM
abrj-567	202	29	,	,	PUNCT
abrj-567	202	30	141	141	NUM
abrj-567	202	31	-	-	SYM
abrj-567	202	32	142	142	NUM
abrj-567	202	33	)	)	PUNCT
abrj-567	202	34	.	.	PUNCT
abrj-567	203	1	5.4	5.4	NUM
abrj-567	203	2	.	.	PUNCT
abrj-567	203	3	risks	risk	NOUN
abrj-567	203	4	and	and	CCONJ
abrj-567	203	5	challenges	challenge	NOUN
abrj-567	203	6	of	of	ADP
abrj-567	203	7	adopting	adopt	VERB
abrj-567	203	8	open	open	ADJ
abrj-567	203	9	book	book	NOUN
abrj-567	203	10	accounting	accounting	NOUN
abrj-567	203	11	and	and	CCONJ
abrj-567	203	12	blockchain	blockchain	PROPN
abrj-567	203	13	in	in	ADP
abrj-567	203	14	supply	supply	NOUN
abrj-567	203	15	chains	chain	VERB
abrj-567	203	16	the	the	DET
abrj-567	203	17	adoption	adoption	NOUN
abrj-567	203	18	of	of	ADP
abrj-567	203	19	open	open	ADJ
abrj-567	203	20	book	book	NOUN
abrj-567	203	21	accounting	accounting	NOUN
abrj-567	203	22	supported	support	VERB
abrj-567	203	23	by	by	ADP
abrj-567	203	24	blockchain	blockchain	PROPN
abrj-567	203	25	at	at	ADP
abrj-567	203	26	iraqi	iraqi	ADJ
abrj-567	203	27	airways	airways	PROPN
abrj-567	203	28	faces	face	VERB
abrj-567	203	29	several	several	ADJ
abrj-567	203	30	risks	risk	NOUN
abrj-567	203	31	:	:	PUNCT
abrj-567	203	32	•	•	NUM
abrj-567	203	33	technical	technical	ADJ
abrj-567	203	34	infrastructure	infrastructure	NOUN
abrj-567	203	35	complexity	complexity	NOUN
abrj-567	203	36	and	and	CCONJ
abrj-567	203	37	integration	integration	NOUN
abrj-567	203	38	issues	issue	NOUN
abrj-567	203	39	with	with	ADP
abrj-567	203	40	legacy	legacy	NOUN
abrj-567	203	41	systems	system	NOUN
abrj-567	203	42	•	•	X
abrj-567	203	43	high	high	ADJ
abrj-567	203	44	development	development	NOUN
abrj-567	203	45	and	and	CCONJ
abrj-567	203	46	training	training	NOUN
abrj-567	203	47	costs	cost	NOUN
abrj-567	203	48	•	•	ADP
abrj-567	203	49	security	security	NOUN
abrj-567	203	50	and	and	CCONJ
abrj-567	203	51	privacy	privacy	NOUN
abrj-567	203	52	risks	risk	NOUN
abrj-567	203	53	for	for	ADP
abrj-567	203	54	sensitive	sensitive	ADJ
abrj-567	203	55	financial	financial	ADJ
abrj-567	203	56	/	/	SYM
abrj-567	203	57	logistical	logistical	ADJ
abrj-567	203	58	data	datum	NOUN
abrj-567	203	59	•	•	NOUN
abrj-567	203	60	regulatory	regulatory	ADJ
abrj-567	203	61	and	and	CCONJ
abrj-567	203	62	legal	legal	ADJ
abrj-567	203	63	uncertainties	uncertainty	NOUN
abrj-567	203	64	•	•	ADP
abrj-567	203	65	resistance	resistance	NOUN
abrj-567	203	66	to	to	PART
abrj-567	203	67	change	change	VERB
abrj-567	203	68	within	within	ADP
abrj-567	203	69	the	the	DET
abrj-567	203	70	organizational	organizational	ADJ
abrj-567	203	71	culture	culture	NOUN
abrj-567	203	72	•	•	NOUN
abrj-567	203	73	ensuring	ensure	VERB
abrj-567	203	74	reliability	reliability	NOUN
abrj-567	203	75	of	of	ADP
abrj-567	203	76	data	datum	NOUN
abrj-567	203	77	entered	enter	VERB
abrj-567	203	78	into	into	ADP
abrj-567	203	79	open	open	ADJ
abrj-567	203	80	ledgers	ledger	NOUN
abrj-567	203	81	,	,	PUNCT
abrj-567	203	82	as	as	SCONJ
abrj-567	203	83	errors	error	NOUN
abrj-567	203	84	or	or	CCONJ
abrj-567	203	85	tampering	tampering	NOUN
abrj-567	203	86	could	could	AUX
abrj-567	203	87	compromise	compromise	VERB
abrj-567	203	88	transparency	transparency	NOUN
abrj-567	203	89	and	and	CCONJ
abrj-567	203	90	cost	cost	NOUN
abrj-567	203	91	report	report	NOUN
abrj-567	203	92	accuracy	accuracy	NOUN
abrj-567	203	93	(	(	PUNCT
abrj-567	203	94	kshetri	kshetri	ADJ
abrj-567	203	95	,	,	PUNCT
abrj-567	203	96	2018	2018	NUM
abrj-567	203	97	,	,	PUNCT
abrj-567	203	98	85	85	NUM
abrj-567	203	99	)	)	PUNCT
abrj-567	203	100	6	6	NUM
abrj-567	203	101	.	.	PUNCT
abrj-567	203	102	practical	practical	ADJ
abrj-567	203	103	framework	framework	NOUN
abrj-567	203	104	of	of	ADP
abrj-567	203	105	the	the	DET
abrj-567	203	106	applied	apply	VERB
abrj-567	203	107	study	study	NOUN
abrj-567	203	108	at	at	ADP
abrj-567	203	109	iraqi	iraqi	ADJ
abrj-567	203	110	airways	airways	PROPN
abrj-567	203	111	6.1	6.1	NUM
abrj-567	203	112	.	.	PUNCT
abrj-567	204	1	introduction	introduction	NOUN
abrj-567	204	2	to	to	ADP
abrj-567	204	3	iraqi	iraqi	ADJ
abrj-567	204	4	airways	airway	NOUN
abrj-567	204	5	and	and	CCONJ
abrj-567	204	6	its	its	PRON
abrj-567	204	7	activities	activity	NOUN
abrj-567	204	8	iraqi	iraqi	ADJ
abrj-567	204	9	airways	airway	NOUN
abrj-567	204	10	is	be	AUX
abrj-567	204	11	considered	consider	VERB
abrj-567	204	12	the	the	DET
abrj-567	204	13	largest	large	ADJ
abrj-567	204	14	airline	airline	NOUN
abrj-567	204	15	in	in	ADP
abrj-567	204	16	iraq	iraq	PROPN
abrj-567	204	17	and	and	CCONJ
abrj-567	204	18	is	be	AUX
abrj-567	204	19	a	a	DET
abrj-567	204	20	member	member	NOUN
abrj-567	204	21	of	of	ADP
abrj-567	204	22	the	the	DET
abrj-567	204	23	arab	arab	PROPN
abrj-567	204	24	air	air	PROPN
abrj-567	204	25	transport	transport	PROPN
abrj-567	204	26	union	union	PROPN
abrj-567	204	27	.	.	PUNCT
abrj-567	205	1	iraqi	iraqi	ADJ
abrj-567	205	2	airways	airways	PROPN
abrj-567	205	3	was	be	AUX
abrj-567	205	4	established	establish	VERB
abrj-567	205	5	in	in	ADP
abrj-567	205	6	1945	1945	NUM
abrj-567	205	7	by	by	ADP
abrj-567	205	8	the	the	DET
abrj-567	205	9	iraqi	iraqi	ADJ
abrj-567	205	10	aviation	aviation	PROPN
abrj-567	205	11	association	association	NOUN
abrj-567	205	12	and	and	CCONJ
abrj-567	205	13	initially	initially	ADV
abrj-567	205	14	operated	operate	VERB
abrj-567	205	15	british	british	ADJ
abrj-567	205	16	aircraft	aircraft	NOUN
abrj-567	205	17	.	.	PUNCT
abrj-567	206	1	in	in	ADP
abrj-567	206	2	the	the	DET
abrj-567	206	3	1970s	1970	NOUN
abrj-567	206	4	,	,	PUNCT
abrj-567	206	5	the	the	DET
abrj-567	206	6	united	united	PROPN
abrj-567	206	7	states	states	PROPN
abrj-567	206	8	allowed	allow	VERB
abrj-567	206	9	iraqi	iraqi	ADJ
abrj-567	206	10	airways	airway	NOUN
abrj-567	206	11	’	'	PUNCT
abrj-567	206	12	planes	plane	NOUN
abrj-567	206	13	to	to	PART
abrj-567	206	14	use	use	VERB
abrj-567	206	15	john	john	PROPN
abrj-567	206	16	f.	f.	PROPN
abrj-567	206	17	kennedy	kennedy	PROPN
abrj-567	206	18	international	international	PROPN
abrj-567	206	19	airport	airport	PROPN
abrj-567	206	20	in	in	ADP
abrj-567	206	21	new	new	PROPN
abrj-567	206	22	york	york	PROPN
abrj-567	206	23	.	.	PUNCT
abrj-567	207	1	iraqi	iraqi	ADJ
abrj-567	207	2	airways	airways	PROPN
abrj-567	207	3	was	be	AUX
abrj-567	207	4	founded	found	VERB
abrj-567	207	5	by	by	ADP
abrj-567	207	6	the	the	DET
abrj-567	207	7	iraqi	iraqi	ADJ
abrj-567	207	8	aviation	aviation	PROPN
abrj-567	207	9	association	association	NOUN
abrj-567	207	10	(	(	PUNCT
abrj-567	207	11	currently	currently	ADV
abrj-567	207	12	the	the	DET
abrj-567	207	13	al	al	PROPN
abrj-567	207	14	-	-	PUNCT
abrj-567	207	15	farnas	farnas	PROPN
abrj-567	207	16	aviation	aviation	NOUN
abrj-567	207	17	club	club	NOUN
abrj-567	207	18	)	)	PUNCT
abrj-567	207	19	when	when	SCONJ
abrj-567	207	20	its	its	PRON
abrj-567	207	21	administrative	administrative	ADJ
abrj-567	207	22	board	board	NOUN
abrj-567	207	23	decided	decide	VERB
abrj-567	207	24	on	on	ADP
abrj-567	207	25	18/5/1938	18/5/1938	NUM
abrj-567	207	26	to	to	PART
abrj-567	207	27	invest	invest	VERB
abrj-567	207	28	the	the	DET
abrj-567	207	29	surplus	surplus	NOUN
abrj-567	207	30	from	from	ADP
abrj-567	207	31	a	a	DET
abrj-567	207	32	nationwide	nationwide	ADJ
abrj-567	207	33	donation	donation	NOUN
abrj-567	207	34	campaign	campaign	NOUN
abrj-567	207	35	.	.	PUNCT
abrj-567	208	1	this	this	DET
abrj-567	208	2	investment	investment	NOUN
abrj-567	208	3	enabled	enable	VERB
abrj-567	208	4	the	the	DET
abrj-567	208	5	iraqi	iraqi	ADJ
abrj-567	208	6	air	air	NOUN
abrj-567	208	7	force	force	NOUN
abrj-567	208	8	at	at	ADP
abrj-567	208	9	the	the	DET
abrj-567	208	10	time	time	NOUN
abrj-567	208	11	to	to	PART
abrj-567	208	12	purchase	purchase	VERB
abrj-567	208	13	15	15	NUM
abrj-567	208	14	italian	italian	ADJ
abrj-567	208	15	bombers	bomber	NOUN
abrj-567	208	16	and	and	CCONJ
abrj-567	208	17	fighters	fighter	NOUN
abrj-567	208	18	(	(	PUNCT
abrj-567	208	19	breda	breda	NOUN
abrj-567	208	20	and	and	CCONJ
abrj-567	208	21	savoia	savoia	PROPN
abrj-567	208	22	)	)	PUNCT
abrj-567	208	23	.	.	PUNCT
abrj-567	209	1	the	the	DET
abrj-567	209	2	surplus	surplus	NOUN
abrj-567	209	3	,	,	PUNCT
abrj-567	209	4	amounting	amount	VERB
abrj-567	209	5	to	to	ADP
abrj-567	209	6	23,000	23,000	NUM
abrj-567	209	7	iraqi	iraqi	ADJ
abrj-567	209	8	dinars	dinar	NOUN
abrj-567	209	9	,	,	PUNCT
abrj-567	209	10	allowed	allow	VERB
abrj-567	209	11	the	the	DET
abrj-567	209	12	association	association	NOUN
abrj-567	209	13	to	to	PART
abrj-567	209	14	purchase	purchase	VERB
abrj-567	209	15	three	three	NUM
abrj-567	209	16	british	british	ADJ
abrj-567	209	17	aircraft	aircraft	NOUN
abrj-567	209	18	(	(	PUNCT
abrj-567	209	19	de	de	PROPN
abrj-567	209	20	havilland	havilland	PROPN
abrj-567	209	21	dragon	dragon	PROPN
abrj-567	209	22	rapide	rapide	PROPN
abrj-567	209	23	)	)	PUNCT
abrj-567	209	24	,	,	PUNCT
abrj-567	209	25	which	which	PRON
abrj-567	209	26	arrived	arrive	VERB
abrj-567	209	27	in	in	ADP
abrj-567	209	28	baghdad	baghdad	PROPN
abrj-567	209	29	on	on	ADP
abrj-567	209	30	10/1/1938	10/1/1938	NUM
abrj-567	209	31	.	.	PUNCT
abrj-567	210	1	the	the	DET
abrj-567	210	2	airline	airline	NOUN
abrj-567	210	3	then	then	ADV
abrj-567	210	4	began	begin	VERB
abrj-567	210	5	flights	flight	NOUN
abrj-567	210	6	to	to	ADP
abrj-567	210	7	both	both	CCONJ
abrj-567	210	8	iran	iran	PROPN
abrj-567	210	9	and	and	CCONJ
abrj-567	210	10	syria	syria	PROPN
abrj-567	210	11	,	,	PUNCT
abrj-567	210	12	and	and	CCONJ
abrj-567	210	13	the	the	DET
abrj-567	210	14	iraqi	iraqi	PROPN
abrj-567	210	15	airways	airways	PROPN
abrj-567	210	16	department	department	PROPN
abrj-567	210	17	remained	remain	VERB
abrj-567	210	18	under	under	ADP
abrj-567	210	19	the	the	DET
abrj-567	210	20	association	association	NOUN
abrj-567	210	21	until	until	ADP
abrj-567	210	22	1/1/1946	1/1/1946	NUM
abrj-567	210	23	,	,	PUNCT
abrj-567	210	24	when	when	SCONJ
abrj-567	210	25	it	it	PRON
abrj-567	210	26	was	be	AUX
abrj-567	210	27	incorporated	incorporate	VERB
abrj-567	210	28	into	into	ADP
abrj-567	210	29	the	the	DET
abrj-567	210	30	railway	railway	NOUN
abrj-567	210	31	authority	authority	NOUN
abrj-567	210	32	(	(	PUNCT
abrj-567	210	33	al	al	PROPN
abrj-567	210	34	-	-	PUNCT
abrj-567	210	35	assaf	assaf	PROPN
abrj-567	210	36	&	&	CCONJ
abrj-567	210	37	al	al	PROPN
abrj-567	210	38	-	-	PUNCT
abrj-567	210	39	quraan	quraan	PROPN
abrj-567	210	40	,	,	PUNCT
abrj-567	210	41	2018	2018	NUM
abrj-567	210	42	,	,	PUNCT
abrj-567	210	43	125	125	NUM
abrj-567	210	44	)	)	PUNCT
abrj-567	210	45	.	.	PUNCT
abrj-567	211	1	asian	asian	ADJ
abrj-567	211	2	business	business	PROPN
abrj-567	211	3	research	research	NOUN
abrj-567	211	4	journal	journal	NOUN
abrj-567	211	5	,	,	PUNCT
abrj-567	211	6	2025	2025	NUM
abrj-567	211	7	,	,	PUNCT
abrj-567	211	8	10(9	10(9	NUM
abrj-567	211	9	):	):	PUNCT
abrj-567	211	10	50	50	NUM
abrj-567	211	11	-	-	SYM
abrj-567	211	12	61	61	NUM
abrj-567	211	13	57	57	NUM
abrj-567	211	14	©	©	PROPN
abrj-567	211	15	2025	2025	NUM
abrj-567	211	16	by	by	ADP
abrj-567	211	17	the	the	DET
abrj-567	211	18	author	author	NOUN
abrj-567	211	19	;	;	PUNCT
abrj-567	211	20	licensee	licensee	NOUN
abrj-567	211	21	eastern	eastern	ADJ
abrj-567	211	22	centre	centre	NOUN
abrj-567	211	23	of	of	ADP
abrj-567	211	24	science	science	NOUN
abrj-567	211	25	and	and	CCONJ
abrj-567	211	26	education	education	NOUN
abrj-567	211	27	,	,	PUNCT
abrj-567	211	28	usa	usa	PROPN
abrj-567	211	29	iraqi	iraqi	PROPN
abrj-567	211	30	airways	airways	PROPN
abrj-567	211	31	faces	face	VERB
abrj-567	211	32	multiple	multiple	ADJ
abrj-567	211	33	challenges	challenge	NOUN
abrj-567	211	34	related	relate	VERB
abrj-567	211	35	to	to	ADP
abrj-567	211	36	the	the	DET
abrj-567	211	37	complexity	complexity	NOUN
abrj-567	211	38	of	of	ADP
abrj-567	211	39	supply	supply	NOUN
abrj-567	211	40	chain	chain	NOUN
abrj-567	211	41	management	management	NOUN
abrj-567	211	42	,	,	PUNCT
abrj-567	211	43	particularly	particularly	ADV
abrj-567	211	44	in	in	ADP
abrj-567	211	45	an	an	DET
abrj-567	211	46	operational	operational	ADJ
abrj-567	211	47	environment	environment	NOUN
abrj-567	211	48	that	that	PRON
abrj-567	211	49	requires	require	VERB
abrj-567	211	50	high	high	ADJ
abrj-567	211	51	accuracy	accuracy	NOUN
abrj-567	211	52	in	in	ADP
abrj-567	211	53	cost	cost	NOUN
abrj-567	211	54	monitoring	monitoring	NOUN
abrj-567	211	55	and	and	CCONJ
abrj-567	211	56	transparency	transparency	NOUN
abrj-567	211	57	in	in	ADP
abrj-567	211	58	financial	financial	ADJ
abrj-567	211	59	and	and	CCONJ
abrj-567	211	60	administrative	administrative	ADJ
abrj-567	211	61	processes	process	NOUN
abrj-567	211	62	.	.	PUNCT
abrj-567	212	1	the	the	DET
abrj-567	212	2	company	company	NOUN
abrj-567	212	3	’s	’s	PART
abrj-567	212	4	supply	supply	NOUN
abrj-567	212	5	chains	chain	NOUN
abrj-567	212	6	involve	involve	VERB
abrj-567	212	7	purchasing	purchase	VERB
abrj-567	212	8	spare	spare	ADJ
abrj-567	212	9	parts	part	NOUN
abrj-567	212	10	,	,	PUNCT
abrj-567	212	11	fuel	fuel	NOUN
abrj-567	212	12	management	management	NOUN
abrj-567	212	13	,	,	PUNCT
abrj-567	212	14	ground	ground	NOUN
abrj-567	212	15	services	service	NOUN
abrj-567	212	16	,	,	PUNCT
abrj-567	212	17	and	and	CCONJ
abrj-567	212	18	contracting	contract	VERB
abrj-567	212	19	with	with	ADP
abrj-567	212	20	local	local	ADJ
abrj-567	212	21	and	and	CCONJ
abrj-567	212	22	international	international	ADJ
abrj-567	212	23	suppliers	supplier	NOUN
abrj-567	212	24	.	.	PUNCT
abrj-567	213	1	this	this	PRON
abrj-567	213	2	highlights	highlight	VERB
abrj-567	213	3	the	the	DET
abrj-567	213	4	importance	importance	NOUN
abrj-567	213	5	of	of	ADP
abrj-567	213	6	adopting	adopt	VERB
abrj-567	213	7	advanced	advanced	ADJ
abrj-567	213	8	cost	cost	NOUN
abrj-567	213	9	accounting	accounting	NOUN
abrj-567	213	10	systems	system	NOUN
abrj-567	213	11	and	and	CCONJ
abrj-567	213	12	modern	modern	ADJ
abrj-567	213	13	technologies	technology	NOUN
abrj-567	213	14	such	such	ADJ
abrj-567	213	15	as	as	ADP
abrj-567	213	16	blockchain	blockchain	PROPN
abrj-567	213	17	to	to	PART
abrj-567	213	18	enhance	enhance	VERB
abrj-567	213	19	performance	performance	NOUN
abrj-567	213	20	efficiency	efficiency	NOUN
abrj-567	213	21	and	and	CCONJ
abrj-567	213	22	ensure	ensure	VERB
abrj-567	213	23	precise	precise	ADJ
abrj-567	213	24	and	and	CCONJ
abrj-567	213	25	transparent	transparent	ADJ
abrj-567	213	26	tracking	tracking	NOUN
abrj-567	213	27	of	of	ADP
abrj-567	213	28	operational	operational	ADJ
abrj-567	213	29	costs	cost	NOUN
abrj-567	213	30	.	.	PUNCT
abrj-567	214	1	in	in	ADP
abrj-567	214	2	this	this	DET
abrj-567	214	3	context	context	NOUN
abrj-567	214	4	,	,	PUNCT
abrj-567	214	5	this	this	DET
abrj-567	214	6	study	study	NOUN
abrj-567	214	7	aims	aim	VERB
abrj-567	214	8	to	to	PART
abrj-567	214	9	explore	explore	VERB
abrj-567	214	10	the	the	DET
abrj-567	214	11	potential	potential	ADJ
abrj-567	214	12	integration	integration	NOUN
abrj-567	214	13	of	of	ADP
abrj-567	214	14	cost	cost	NOUN
abrj-567	214	15	accounting	accounting	NOUN
abrj-567	214	16	and	and	CCONJ
abrj-567	214	17	blockchain	blockchain	PROPN
abrj-567	214	18	technology	technology	PROPN
abrj-567	214	19	at	at	ADP
abrj-567	214	20	iraqi	iraqi	ADJ
abrj-567	214	21	airways	airway	NOUN
abrj-567	214	22	,	,	PUNCT
abrj-567	214	23	with	with	ADP
abrj-567	214	24	the	the	DET
abrj-567	214	25	goal	goal	NOUN
abrj-567	214	26	of	of	ADP
abrj-567	214	27	improving	improve	VERB
abrj-567	214	28	transparency	transparency	NOUN
abrj-567	214	29	and	and	CCONJ
abrj-567	214	30	efficiency	efficiency	NOUN
abrj-567	214	31	in	in	ADP
abrj-567	214	32	supply	supply	NOUN
abrj-567	214	33	chains	chain	NOUN
abrj-567	214	34	,	,	PUNCT
abrj-567	214	35	reducing	reduce	VERB
abrj-567	214	36	waste	waste	NOUN
abrj-567	214	37	and	and	CCONJ
abrj-567	214	38	unjustified	unjustified	ADJ
abrj-567	214	39	costs	cost	NOUN
abrj-567	214	40	,	,	PUNCT
abrj-567	214	41	and	and	CCONJ
abrj-567	214	42	supporting	support	VERB
abrj-567	214	43	the	the	DET
abrj-567	214	44	sustainability	sustainability	NOUN
abrj-567	214	45	of	of	ADP
abrj-567	214	46	the	the	DET
abrj-567	214	47	company	company	NOUN
abrj-567	214	48	’s	’s	PART
abrj-567	214	49	operations	operation	NOUN
abrj-567	214	50	in	in	ADP
abrj-567	214	51	a	a	DET
abrj-567	214	52	constantly	constantly	ADV
abrj-567	214	53	evolving	evolve	VERB
abrj-567	214	54	competitive	competitive	ADJ
abrj-567	214	55	environment	environment	NOUN
abrj-567	214	56	table	table	NOUN
abrj-567	214	57	1	1	NUM
abrj-567	214	58	.	.	PUNCT
abrj-567	214	59	iraqi	iraqi	ADJ
abrj-567	214	60	airways	airways	PROPN
abrj-567	214	61	fleet	fleet	PROPN
abrj-567	214	62	(	(	PUNCT
abrj-567	214	63	passenger	passenger	NOUN
abrj-567	214	64	aircraft	aircraft	NOUN
abrj-567	214	65	)	)	PUNCT
abrj-567	214	66	.	.	PUNCT
abrj-567	215	1	aircraft	aircraft	NOUN
abrj-567	215	2	in	in	ADP
abrj-567	215	3	service	service	NOUN
abrj-567	215	4	on	on	ADP
abrj-567	215	5	order	order	NOUN
abrj-567	215	6	total	total	ADJ
abrj-567	215	7	options	option	NOUN
abrj-567	215	8	business	business	NOUN
abrj-567	215	9	class	class	NOUN
abrj-567	215	10	economy	economy	NOUN
abrj-567	215	11	class	class	NOUN
abrj-567	215	12	total	total	NOUN
abrj-567	215	13	passengers	passenger	NOUN
abrj-567	215	14	notes	note	VERB
abrj-567	215	15	airbus	airbus	PROPN
abrj-567	215	16	a320	a320	PROPN
abrj-567	215	17	-	-	SYM
abrj-567	215	18	214	214	NUM
abrj-567	215	19	3	3	NUM
abrj-567	215	20	—	—	PUNCT
abrj-567	215	21	3	3	NUM
abrj-567	215	22	—	—	SYM
abrj-567	215	23	0	0	NUM
abrj-567	215	24	180	180	NUM
abrj-567	215	25	180	180	NUM
abrj-567	215	26	airbus	airbus	PROPN
abrj-567	215	27	a321	a321	PROPN
abrj-567	215	28	-	-	PUNCT
abrj-567	215	29	231	231	NUM
abrj-567	215	30	2	2	NUM
abrj-567	215	31	—	—	PUNCT
abrj-567	215	32	2	2	NUM
abrj-567	215	33	—	—	SYM
abrj-567	215	34	0	0	NUM
abrj-567	215	35	220	220	NUM
abrj-567	215	36	220	220	NUM
abrj-567	215	37	airbus	airbus	PROPN
abrj-567	215	38	a330	a330	PROPN
abrj-567	215	39	-	-	PUNCT
abrj-567	215	40	200	200	NUM
abrj-567	215	41	1	1	NUM
abrj-567	215	42	—	—	SYM
abrj-567	215	43	1	1	NUM
abrj-567	215	44	—	—	PUNCT
abrj-567	215	45	24	24	NUM
abrj-567	215	46	264	264	NUM
abrj-567	215	47	288	288	NUM
abrj-567	215	48	boeing	boee	VERB
abrj-567	215	49	737	737	NUM
abrj-567	215	50	-	-	SYM
abrj-567	215	51	700	700	NUM
abrj-567	215	52	2	2	NUM
abrj-567	215	53	—	—	SYM
abrj-567	215	54	2	2	NUM
abrj-567	215	55	—	—	PUNCT
abrj-567	215	56	12	12	NUM
abrj-567	215	57	125	125	NUM
abrj-567	215	58	137	137	NUM
abrj-567	215	59	boeing	boeing	NOUN
abrj-567	215	60	737	737	NUM
abrj-567	215	61	-	-	SYM
abrj-567	215	62	800	800	NUM
abrj-567	215	63	11	11	NUM
abrj-567	215	64	20	20	NUM
abrj-567	215	65	32	32	NUM
abrj-567	215	66	10	10	NUM
abrj-567	215	67	12	12	NUM
abrj-567	215	68	150	150	NUM
abrj-567	215	69	162	162	NUM
abrj-567	215	70	boeing	boee	VERB
abrj-567	215	71	737	737	NUM
abrj-567	215	72	-	-	SYM
abrj-567	215	73	800	800	NUM
abrj-567	215	74	1	1	NUM
abrj-567	215	75	75	75	NUM
abrj-567	215	76	0	0	NUM
abrj-567	215	77	75	75	NUM
abrj-567	215	78	—	—	PUNCT
abrj-567	215	79	—	—	PUNCT
abrj-567	215	80	—	—	PUNCT
abrj-567	215	81	used	use	VERB
abrj-567	215	82	by	by	ADP
abrj-567	215	83	the	the	DET
abrj-567	215	84	iraqi	iraqi	ADJ
abrj-567	215	85	government	government	NOUN
abrj-567	215	86	boeing	boeing	PROPN
abrj-567	215	87	747	747	PROPN
abrj-567	215	88	-	-	SYM
abrj-567	215	89	400	400	NUM
abrj-567	215	90	2	2	NUM
abrj-567	215	91	—	—	PUNCT
abrj-567	215	92	2	2	NUM
abrj-567	215	93	—	—	PUNCT
abrj-567	215	94	74	74	NUM
abrj-567	215	95	338	338	NUM
abrj-567	215	96	412	412	NUM
abrj-567	215	97	boeing	boeing	PROPN
abrj-567	215	98	767	767	NUM
abrj-567	215	99	-	-	SYM
abrj-567	215	100	300	300	NUM
abrj-567	215	101	2	2	NUM
abrj-567	215	102	—	—	PUNCT
abrj-567	215	103	2	2	NUM
abrj-567	215	104	—	—	PUNCT
abrj-567	215	105	18	18	NUM
abrj-567	215	106	221	221	NUM
abrj-567	215	107	239	239	NUM
abrj-567	215	108	boeing	boeing	PROPN
abrj-567	215	109	777	777	NUM
abrj-567	215	110	-	-	SYM
abrj-567	215	111	200	200	NUM
abrj-567	215	112	1	1	NUM
abrj-567	215	113	10	10	NUM
abrj-567	215	114	+	+	NUM
abrj-567	215	115	11	11	NUM
abrj-567	215	116	+	+	CCONJ
abrj-567	215	117	—	—	PUNCT
abrj-567	215	118	14	14	NUM
abrj-567	215	119	350	350	NUM
abrj-567	215	120	364	364	NUM
abrj-567	215	121	boeing	boee	VERB
abrj-567	215	122	787	787	NUM
abrj-567	215	123	-	-	SYM
abrj-567	215	124	900	900	NUM
abrj-567	215	125	—	—	PUNCT
abrj-567	215	126	10	10	NUM
abrj-567	215	127	+	+	SYM
abrj-567	215	128	10	10	NUM
abrj-567	215	129	+	+	NUM
abrj-567	215	130	5	5	NUM
abrj-567	215	131	not	not	PART
abrj-567	215	132	announced	announce	VERB
abrj-567	215	133	not	not	PART
abrj-567	215	134	announced	announce	VERB
abrj-567	215	135	—	—	PUNCT
abrj-567	215	136	delivered	deliver	VERB
abrj-567	215	137	in	in	ADP
abrj-567	215	138	2017	2017	NUM
abrj-567	215	139	bombardier	bombardier	NOUN
abrj-567	215	140	crj-900	crj-900	NOUN
abrj-567	215	141	6	6	NUM
abrj-567	215	142	—	—	SYM
abrj-567	215	143	6	6	NUM
abrj-567	215	144	—	—	SYM
abrj-567	215	145	0	0	NUM
abrj-567	215	146	90	90	NUM
abrj-567	215	147	90	90	NUM
abrj-567	215	148	bombardier	bombardier	NOUN
abrj-567	215	149	series	series	NOUN
abrj-567	215	150	300	300	NUM
abrj-567	215	151	—	—	PUNCT
abrj-567	215	152	5	5	NUM
abrj-567	215	153	5	5	NUM
abrj-567	215	154	11	11	NUM
abrj-567	215	155	12	12	NUM
abrj-567	215	156	140	140	NUM
abrj-567	215	157	152	152	NUM
abrj-567	215	158	delivered	deliver	VERB
abrj-567	215	159	in	in	ADP
abrj-567	215	160	2016	2016	NUM
abrj-567	215	161	source	source	NOUN
abrj-567	215	162	:	:	PUNCT
abrj-567	215	163	iraqi	iraqi	ADJ
abrj-567	215	164	airways	airways	PROPN
abrj-567	215	165	fleet	fleet	PROPN
abrj-567	215	166	|	|	ADV
abrj-567	215	167	air	air	NOUN
abrj-567	215	168	fleets	fleet	NOUN
abrj-567	215	169	aviation	aviation	NOUN
abrj-567	215	170	,	,	PUNCT
abrj-567	215	171	2017	2017	NUM
abrj-567	215	172	.	.	PUNCT
abrj-567	216	1	table	table	NOUN
abrj-567	216	2	2	2	NUM
abrj-567	216	3	.	.	PUNCT
abrj-567	216	4	iraqi	iraqi	ADJ
abrj-567	216	5	airways	airways	PROPN
abrj-567	216	6	cargo	cargo	NOUN
abrj-567	216	7	fleet	fleet	NOUN
abrj-567	216	8	.	.	PUNCT
abrj-567	217	1	aircraft	aircraft	NOUN
abrj-567	217	2	type	type	NOUN
abrj-567	217	3	in	in	ADP
abrj-567	217	4	service	service	NOUN
abrj-567	217	5	on	on	ADP
abrj-567	217	6	order	order	NOUN
abrj-567	217	7	total	total	ADJ
abrj-567	217	8	options	option	NOUN
abrj-567	217	9	boeing	boeing	PROPN
abrj-567	218	1	747	747	PROPN
abrj-567	218	2	-	-	SYM
abrj-567	218	3	200f	200f	NUM
abrj-567	218	4	1	1	NUM
abrj-567	218	5	—	—	SYM
abrj-567	218	6	1	1	NUM
abrj-567	218	7	—	—	PUNCT
abrj-567	218	8	source	source	NOUN
abrj-567	218	9	:	:	PUNCT
abrj-567	218	10	iraqi	iraqi	ADJ
abrj-567	218	11	airways	airways	PROPN
abrj-567	218	12	fleet	fleet	PROPN
abrj-567	218	13	|	|	ADV
abrj-567	218	14	air	air	NOUN
abrj-567	218	15	fleets	fleet	NOUN
abrj-567	218	16	aviation	aviation	NOUN
abrj-567	218	17	,	,	PUNCT
abrj-567	218	18	2017	2017	NUM
abrj-567	218	19	.	.	PUNCT
abrj-567	219	1	table	table	NOUN
abrj-567	219	2	3	3	NUM
abrj-567	219	3	.	.	PUNCT
abrj-567	220	1	airlines	airline	NOUN
abrj-567	220	2	in	in	ADP
abrj-567	220	3	iraq	iraq	PROPN
abrj-567	220	4	.	.	PUNCT
abrj-567	221	1	airline	airline	PROPN
abrj-567	221	2	iata	iata	PROPN
abrj-567	221	3	icao	icao	PROPN
abrj-567	221	4	call	call	NOUN
abrj-567	221	5	sign	sign	NOUN
abrj-567	221	6	founded	found	VERB
abrj-567	221	7	commenced	commence	VERB
abrj-567	221	8	operations	operation	NOUN
abrj-567	221	9	main	main	ADJ
abrj-567	221	10	airports	airport	NOUN
abrj-567	221	11	type	type	NOUN
abrj-567	221	12	notes	note	NOUN
abrj-567	221	13	iraqi	iraqi	ADJ
abrj-567	221	14	airways	airways	PROPN
abrj-567	221	15	ia	ia	PROPN
abrj-567	221	16	iaw	iaw	PROPN
abrj-567	221	17	iraqi	iraqi	PROPN
abrj-567	221	18	1945	1945	NUM
abrj-567	221	19	1945	1945	NUM
abrj-567	221	20	baghdad	baghdad	PROPN
abrj-567	221	21	international	international	PROPN
abrj-567	221	22	airport	airport	PROPN
abrj-567	221	23	government	government	NOUN
abrj-567	221	24	ur	ur	INTJ
abrj-567	221	25	air	air	PROPN
abrj-567	221	26	ud	ud	INTJ
abrj-567	221	27	ubd	ubd	PROPN
abrj-567	221	28	urair	urair	PROPN
abrj-567	221	29	2019	2019	NUM
abrj-567	221	30	2019	2019	NUM
abrj-567	221	31	baghdad	baghdad	PROPN
abrj-567	221	32	international	international	PROPN
abrj-567	221	33	airport	airport	PROPN
abrj-567	221	34	private	private	ADJ
abrj-567	221	35	burhan	burhan	PROPN
abrj-567	221	36	air	air	PROPN
abrj-567	221	37	1972	1972	NUM
abrj-567	221	38	2014	2014	NUM
abrj-567	221	39	baghdad	baghdad	PROPN
abrj-567	221	40	international	international	PROPN
abrj-567	221	41	airport	airport	PROPN
abrj-567	221	42	private	private	ADJ
abrj-567	221	43	helicopter	helicopter	NOUN
abrj-567	221	44	operator	operator	NOUN
abrj-567	221	45	fly	fly	VERB
abrj-567	221	46	erbil	erbil	PROPN
abrj-567	221	47	hw	hw	PROPN
abrj-567	221	48	bay	bay	PROPN
abrj-567	221	49	hawler	hawler	PROPN
abrj-567	221	50	2015	2015	NUM
abrj-567	221	51	2018	2018	NUM
abrj-567	221	52	erbil	erbil	PROPN
abrj-567	221	53	international	international	PROPN
abrj-567	221	54	airport	airport	PROPN
abrj-567	221	55	private	private	ADJ
abrj-567	221	56	fly	fly	NOUN
abrj-567	221	57	baghdad	baghdad	PROPN
abrj-567	221	58	if	if	SCONJ
abrj-567	221	59	fba	fba	PROPN
abrj-567	221	60	fly	fly	VERB
abrj-567	221	61	baghdad	baghdad	PROPN
abrj-567	221	62	2014	2014	NUM
abrj-567	221	63	2015	2015	NUM
abrj-567	221	64	baghdad	baghdad	PROPN
abrj-567	221	65	international	international	PROPN
abrj-567	221	66	airport	airport	PROPN
abrj-567	221	67	private	private	ADJ
abrj-567	221	68	source	source	NOUN
abrj-567	221	69	:	:	PUNCT
abrj-567	221	70	khumas	khumas	PROPN
abrj-567	221	71	(	(	PUNCT
abrj-567	221	72	2020	2020	NUM
abrj-567	221	73	)	)	PUNCT
abrj-567	221	74	,	,	PUNCT
abrj-567	221	75	insights	insight	NOUN
abrj-567	221	76	and	and	CCONJ
abrj-567	221	77	reflections	reflection	NOUN
abrj-567	221	78	on	on	ADP
abrj-567	221	79	aviation	aviation	NOUN
abrj-567	221	80	activities	activity	NOUN
abrj-567	221	81	in	in	ADP
abrj-567	221	82	iraq	iraq	PROPN
abrj-567	221	83	with	with	ADP
abrj-567	221	84	a	a	DET
abrj-567	221	85	special	special	ADJ
abrj-567	221	86	look	look	NOUN
abrj-567	221	87	at	at	ADP
abrj-567	221	88	the	the	DET
abrj-567	221	89	establishment	establishment	NOUN
abrj-567	221	90	of	of	ADP
abrj-567	221	91	iraqi	iraqi	ADJ
abrj-567	221	92	airways	airway	NOUN
abrj-567	221	93	.	.	PUNCT
abrj-567	222	1	5.2	5.2	NUM
abrj-567	222	2	.	.	PUNCT
abrj-567	222	3	supply	supply	NOUN
abrj-567	222	4	chains	chain	NOUN
abrj-567	222	5	and	and	CCONJ
abrj-567	222	6	their	their	PRON
abrj-567	222	7	importance	importance	NOUN
abrj-567	222	8	in	in	ADP
abrj-567	222	9	iraqi	iraqi	ADJ
abrj-567	222	10	airways	airway	NOUN
abrj-567	222	11	the	the	DET
abrj-567	222	12	supply	supply	NOUN
abrj-567	222	13	chains	chain	NOUN
abrj-567	222	14	in	in	ADP
abrj-567	222	15	iraqi	iraqi	ADJ
abrj-567	222	16	airways	airway	NOUN
abrj-567	222	17	represent	represent	VERB
abrj-567	222	18	a	a	DET
abrj-567	222	19	complex	complex	ADJ
abrj-567	222	20	set	set	NOUN
abrj-567	222	21	of	of	ADP
abrj-567	222	22	operations	operation	NOUN
abrj-567	222	23	and	and	CCONJ
abrj-567	222	24	services	service	NOUN
abrj-567	222	25	,	,	PUNCT
abrj-567	222	26	including	include	VERB
abrj-567	222	27	the	the	DET
abrj-567	222	28	provision	provision	NOUN
abrj-567	222	29	of	of	ADP
abrj-567	222	30	spare	spare	ADJ
abrj-567	222	31	parts	part	NOUN
abrj-567	222	32	,	,	PUNCT
abrj-567	222	33	maintenance	maintenance	NOUN
abrj-567	222	34	,	,	PUNCT
abrj-567	222	35	fuel	fuel	NOUN
abrj-567	222	36	management	management	NOUN
abrj-567	222	37	,	,	PUNCT
abrj-567	222	38	logistics	logistic	NOUN
abrj-567	222	39	,	,	PUNCT
abrj-567	222	40	and	and	CCONJ
abrj-567	222	41	ground	ground	NOUN
abrj-567	222	42	services	service	NOUN
abrj-567	222	43	,	,	PUNCT
abrj-567	222	44	in	in	ADP
abrj-567	222	45	addition	addition	NOUN
abrj-567	222	46	to	to	ADP
abrj-567	222	47	coordination	coordination	NOUN
abrj-567	222	48	with	with	ADP
abrj-567	222	49	suppliers	supplier	NOUN
abrj-567	222	50	,	,	PUNCT
abrj-567	222	51	other	other	ADJ
abrj-567	222	52	airlines	airline	NOUN
abrj-567	222	53	,	,	PUNCT
abrj-567	222	54	airports	airport	NOUN
abrj-567	222	55	,	,	PUNCT
abrj-567	222	56	and	and	CCONJ
abrj-567	222	57	regulatory	regulatory	ADJ
abrj-567	222	58	authorities	authority	NOUN
abrj-567	222	59	.	.	PUNCT
abrj-567	223	1	1	1	X
abrj-567	223	2	.	.	X
abrj-567	223	3	assessing	assess	VERB
abrj-567	223	4	the	the	DET
abrj-567	223	5	effect	effect	NOUN
abrj-567	223	6	of	of	ADP
abrj-567	223	7	using	use	VERB
abrj-567	223	8	blockchain	blockchain	PROPN
abrj-567	223	9	that	that	PRON
abrj-567	223	10	supported	support	VERB
abrj-567	223	11	open	open	ADJ
abrj-567	223	12	book	book	NOUN
abrj-567	223	13	accounting	account	VERB
abrj-567	223	14	on	on	ADP
abrj-567	223	15	cost	cost	NOUN
abrj-567	223	16	report	report	NOUN
abrj-567	223	17	accuracy	accuracy	NOUN
abrj-567	223	18	in	in	ADP
abrj-567	223	19	supply	supply	NOUN
abrj-567	223	20	chains	chain	NOUN
abrj-567	223	21	:	:	PUNCT
abrj-567	223	22	the	the	DET
abrj-567	223	23	traditional	traditional	ADJ
abrj-567	223	24	supply	supply	NOUN
abrj-567	223	25	chain	chain	NOUN
abrj-567	223	26	system	system	NOUN
abrj-567	223	27	in	in	ADP
abrj-567	223	28	the	the	DET
abrj-567	223	29	firm	firm	NOUN
abrj-567	223	30	facing	face	VERB
abrj-567	223	31	significant	significant	ADJ
abrj-567	223	32	difficulties	difficulty	NOUN
abrj-567	223	33	in	in	ADP
abrj-567	223	34	accurately	accurately	ADV
abrj-567	223	35	recording	record	VERB
abrj-567	223	36	costs	cost	NOUN
abrj-567	223	37	related	relate	VERB
abrj-567	223	38	to	to	ADP
abrj-567	223	39	logistics	logistic	NOUN
abrj-567	223	40	and	and	CCONJ
abrj-567	223	41	supplies	supply	NOUN
abrj-567	223	42	,	,	PUNCT
abrj-567	223	43	such	such	ADJ
abrj-567	223	44	as	as	ADP
abrj-567	223	45	data	datum	NOUN
abrj-567	223	46	is	be	AUX
abrj-567	223	47	distributed	distribute	VERB
abrj-567	223	48	across	across	ADP
abrj-567	223	49	multiple	multiple	ADJ
abrj-567	223	50	entities	entity	NOUN
abrj-567	223	51	,	,	PUNCT
abrj-567	223	52	leading	lead	VERB
abrj-567	223	53	to	to	ADP
abrj-567	223	54	discrepancies	discrepancy	NOUN
abrj-567	223	55	in	in	ADP
abrj-567	223	56	reports	report	NOUN
abrj-567	223	57	and	and	CCONJ
abrj-567	223	58	difficulties	difficulty	NOUN
abrj-567	223	59	in	in	ADP
abrj-567	223	60	verification	verification	NOUN
abrj-567	223	61	.	.	PUNCT
abrj-567	224	1	using	use	VERB
abrj-567	224	2	blockchain	blockchain	PROPN
abrj-567	224	3	that	that	PRON
abrj-567	224	4	supported	support	VERB
abrj-567	224	5	by	by	ADP
abrj-567	224	6	open	open	ADJ
abrj-567	224	7	book	book	NOUN
abrj-567	224	8	accounting	accounting	NOUN
abrj-567	224	9	intends	intend	VERB
abrj-567	224	10	to	to	PART
abrj-567	224	11	provide	provide	VERB
abrj-567	224	12	a	a	DET
abrj-567	224	13	unified	unified	ADJ
abrj-567	224	14	,	,	PUNCT
abrj-567	224	15	secure	secure	ADJ
abrj-567	224	16	digital	digital	ADJ
abrj-567	224	17	record	record	NOUN
abrj-567	224	18	that	that	PRON
abrj-567	224	19	logs	log	VERB
abrj-567	224	20	all	all	DET
abrj-567	224	21	transactions	transaction	NOUN
abrj-567	224	22	related	relate	VERB
abrj-567	224	23	to	to	ADP
abrj-567	224	24	procurement	procurement	NOUN
abrj-567	224	25	,	,	PUNCT
abrj-567	224	26	maintenance	maintenance	NOUN
abrj-567	224	27	,	,	PUNCT
abrj-567	224	28	fuel	fuel	NOUN
abrj-567	224	29	,	,	PUNCT
abrj-567	224	30	and	and	CCONJ
abrj-567	224	31	logistics	logistic	NOUN
abrj-567	224	32	in	in	ADP
abrj-567	224	33	real	real	ADJ
abrj-567	224	34	time	time	NOUN
abrj-567	224	35	.	.	PUNCT
abrj-567	225	1	this	this	PRON
abrj-567	225	2	enhances	enhance	VERB
abrj-567	225	3	the	the	DET
abrj-567	225	4	reliability	reliability	NOUN
abrj-567	225	5	and	and	CCONJ
abrj-567	225	6	accuracy	accuracy	NOUN
abrj-567	225	7	of	of	ADP
abrj-567	225	8	cost	cost	NOUN
abrj-567	225	9	reports	report	NOUN
abrj-567	225	10	while	while	SCONJ
abrj-567	225	11	minimizing	minimize	VERB
abrj-567	225	12	potential	potential	ADJ
abrj-567	225	13	fraud	fraud	NOUN
abrj-567	225	14	and	and	CCONJ
abrj-567	225	15	human	human	ADJ
abrj-567	225	16	errors	error	NOUN
abrj-567	225	17	.	.	PUNCT
abrj-567	226	1	2	2	X
abrj-567	226	2	.	.	X
abrj-567	226	3	examining	examine	VERB
abrj-567	226	4	the	the	DET
abrj-567	226	5	effect	effect	NOUN
abrj-567	226	6	of	of	ADP
abrj-567	226	7	implementation	implementation	NOUN
abrj-567	226	8	on	on	ADP
abrj-567	226	9	data	datum	NOUN
abrj-567	226	10	update	update	NOUN
abrj-567	226	11	speed	speed	NOUN
abrj-567	226	12	and	and	CCONJ
abrj-567	226	13	process	process	NOUN
abrj-567	226	14	transparency	transparency	NOUN
abrj-567	226	15	within	within	ADP
abrj-567	226	16	the	the	DET
abrj-567	226	17	supply	supply	NOUN
abrj-567	226	18	chain	chain	NOUN
abrj-567	226	19	:	:	PUNCT
abrj-567	226	20	supply	supply	NOUN
abrj-567	226	21	chains	chain	NOUN
abrj-567	226	22	in	in	ADP
abrj-567	226	23	iraqi	iraqi	ADJ
abrj-567	226	24	airways	airway	NOUN
abrj-567	226	25	require	require	VERB
abrj-567	226	26	continual	continual	ADJ
abrj-567	226	27	updates	update	NOUN
abrj-567	226	28	of	of	ADP
abrj-567	226	29	information	information	NOUN
abrj-567	226	30	to	to	PART
abrj-567	226	31	eliminate	eliminate	VERB
abrj-567	226	32	maintenance	maintenance	NOUN
abrj-567	226	33	delays	delay	NOUN
abrj-567	226	34	or	or	CCONJ
abrj-567	226	35	shortages	shortage	NOUN
abrj-567	226	36	of	of	ADP
abrj-567	226	37	spare	spare	ADJ
abrj-567	226	38	parts	part	NOUN
abrj-567	226	39	.	.	PUNCT
abrj-567	227	1	implementing	implement	VERB
abrj-567	227	2	blockchain	blockchain	PROPN
abrj-567	227	3	technology	technology	PROPN
abrj-567	227	4	allows	allow	VERB
abrj-567	227	5	data	datum	NOUN
abrj-567	227	6	to	to	PART
abrj-567	227	7	be	be	AUX
abrj-567	227	8	updated	update	VERB
abrj-567	227	9	instantly	instantly	ADV
abrj-567	227	10	and	and	CCONJ
abrj-567	227	11	transparently	transparently	ADV
abrj-567	227	12	,	,	PUNCT
abrj-567	227	13	making	make	VERB
abrj-567	227	14	accurate	accurate	ADJ
abrj-567	227	15	and	and	CCONJ
abrj-567	227	16	up	up	ADP
abrj-567	227	17	-	-	PUNCT
abrj-567	227	18	to	to	ADP
abrj-567	227	19	-	-	PUNCT
abrj-567	227	20	date	date	NOUN
abrj-567	227	21	information	information	NOUN
abrj-567	227	22	available	available	ADJ
abrj-567	227	23	to	to	ADP
abrj-567	227	24	all	all	DET
abrj-567	227	25	relevant	relevant	ADJ
abrj-567	227	26	parties	party	NOUN
abrj-567	227	27	(	(	PUNCT
abrj-567	227	28	e.g.	e.g.	ADV
abrj-567	227	29	,	,	PUNCT
abrj-567	227	30	suppliers	supplier	NOUN
abrj-567	227	31	,	,	PUNCT
abrj-567	227	32	maintenance	maintenance	NOUN
abrj-567	227	33	management	management	NOUN
abrj-567	227	34	,	,	PUNCT
abrj-567	227	35	procurement	procurement	NOUN
abrj-567	227	36	management	management	NOUN
abrj-567	227	37	)	)	PUNCT
abrj-567	227	38	.	.	PUNCT
abrj-567	228	1	this	this	PRON
abrj-567	228	2	improves	improve	VERB
abrj-567	228	3	coordination	coordination	NOUN
abrj-567	228	4	and	and	CCONJ
abrj-567	228	5	enables	enable	VERB
abrj-567	228	6	quicker	quick	ADV
abrj-567	228	7	and	and	CCONJ
abrj-567	228	8	better	well	ADJ
abrj-567	228	9	decision	decision	NOUN
abrj-567	228	10	-	-	PUNCT
abrj-567	228	11	making	making	NOUN
abrj-567	228	12	within	within	ADP
abrj-567	228	13	the	the	DET
abrj-567	228	14	supply	supply	NOUN
abrj-567	228	15	chain	chain	NOUN
abrj-567	228	16	.	.	PUNCT
abrj-567	229	1	asian	asian	ADJ
abrj-567	229	2	business	business	PROPN
abrj-567	229	3	research	research	NOUN
abrj-567	229	4	journal	journal	NOUN
abrj-567	229	5	,	,	PUNCT
abrj-567	229	6	2025	2025	NUM
abrj-567	229	7	,	,	PUNCT
abrj-567	229	8	10(9	10(9	NUM
abrj-567	229	9	):	):	PUNCT
abrj-567	229	10	50	50	NUM
abrj-567	229	11	-	-	SYM
abrj-567	229	12	61	61	NUM
abrj-567	229	13	58	58	NUM
abrj-567	229	14	©	©	ADP
abrj-567	229	15	2025	2025	NUM
abrj-567	229	16	by	by	ADP
abrj-567	229	17	the	the	DET
abrj-567	229	18	author	author	NOUN
abrj-567	229	19	;	;	PUNCT
abrj-567	229	20	licensee	licensee	NOUN
abrj-567	229	21	eastern	eastern	ADJ
abrj-567	229	22	centre	centre	NOUN
abrj-567	229	23	of	of	ADP
abrj-567	229	24	science	science	NOUN
abrj-567	229	25	and	and	CCONJ
abrj-567	229	26	education	education	NOUN
abrj-567	229	27	,	,	PUNCT
abrj-567	229	28	usa	usa	PROPN
abrj-567	229	29	3	3	NUM
abrj-567	229	30	.	.	PUNCT
abrj-567	229	31	determining	determine	VERB
abrj-567	229	32	the	the	DET
abrj-567	229	33	level	level	NOUN
abrj-567	229	34	of	of	ADP
abrj-567	229	35	cost	cost	NOUN
abrj-567	229	36	-	-	PUNCT
abrj-567	229	37	related	relate	VERB
abrj-567	229	38	dispute	dispute	NOUN
abrj-567	229	39	reduction	reduction	NOUN
abrj-567	229	40	post	post	NOUN
abrj-567	229	41	-	-	NOUN
abrj-567	229	42	implementation	implementation	NOUN
abrj-567	229	43	:	:	PUNCT
abrj-567	229	44	disputes	dispute	NOUN
abrj-567	229	45	regularly	regularly	ADV
abrj-567	229	46	happen	happen	VERB
abrj-567	229	47	within	within	ADP
abrj-567	229	48	parties	party	NOUN
abrj-567	229	49	in	in	ADP
abrj-567	229	50	the	the	DET
abrj-567	229	51	supply	supply	NOUN
abrj-567	229	52	chain	chain	NOUN
abrj-567	229	53	because	because	SCONJ
abrj-567	229	54	of	of	ADP
abrj-567	229	55	discrepancies	discrepancy	NOUN
abrj-567	229	56	in	in	ADP
abrj-567	229	57	cost	cost	NOUN
abrj-567	229	58	information	information	NOUN
abrj-567	229	59	or	or	CCONJ
abrj-567	229	60	service	service	NOUN
abrj-567	229	61	quality	quality	NOUN
abrj-567	229	62	.	.	PUNCT
abrj-567	230	1	implementing	implement	VERB
abrj-567	230	2	an	an	DET
abrj-567	230	3	open	open	ADJ
abrj-567	230	4	book	book	NOUN
abrj-567	230	5	accounting	accounting	NOUN
abrj-567	230	6	system	system	NOUN
abrj-567	230	7	enables	enable	VERB
abrj-567	230	8	each	each	DET
abrj-567	230	9	party	party	NOUN
abrj-567	230	10	to	to	PART
abrj-567	230	11	track	track	VERB
abrj-567	230	12	all	all	DET
abrj-567	230	13	financial	financial	ADJ
abrj-567	230	14	and	and	CCONJ
abrj-567	230	15	logistical	logistical	ADJ
abrj-567	230	16	transactions	transaction	NOUN
abrj-567	230	17	clearly	clearly	ADV
abrj-567	230	18	,	,	PUNCT
abrj-567	230	19	considerably	considerably	ADV
abrj-567	230	20	reducing	reduce	VERB
abrj-567	230	21	conflicts	conflict	NOUN
abrj-567	230	22	related	relate	VERB
abrj-567	230	23	to	to	ADP
abrj-567	230	24	costs	cost	NOUN
abrj-567	230	25	,	,	PUNCT
abrj-567	230	26	delays	delay	NOUN
abrj-567	230	27	,	,	PUNCT
abrj-567	230	28	or	or	CCONJ
abrj-567	230	29	service	service	NOUN
abrj-567	230	30	quality	quality	NOUN
abrj-567	230	31	.	.	PUNCT
abrj-567	231	1	parties	party	NOUN
abrj-567	231	2	can	can	AUX
abrj-567	231	3	refer	refer	VERB
abrj-567	231	4	to	to	ADP
abrj-567	231	5	unified	unified	ADJ
abrj-567	231	6	and	and	CCONJ
abrj-567	231	7	reliable	reliable	ADJ
abrj-567	231	8	digital	digital	ADJ
abrj-567	231	9	records	record	NOUN
abrj-567	231	10	for	for	ADP
abrj-567	231	11	verification	verification	NOUN
abrj-567	231	12	.	.	PUNCT
abrj-567	232	1	4	4	X
abrj-567	232	2	.	.	X
abrj-567	232	3	analyzing	analyze	VERB
abrj-567	232	4	the	the	DET
abrj-567	232	5	economic	economic	ADJ
abrj-567	232	6	feasibility	feasibility	NOUN
abrj-567	232	7	of	of	ADP
abrj-567	232	8	implementation	implementation	NOUN
abrj-567	232	9	through	through	ADP
abrj-567	232	10	return	return	NOUN
abrj-567	232	11	on	on	ADP
abrj-567	232	12	investment	investment	NOUN
abrj-567	232	13	in	in	ADP
abrj-567	232	14	the	the	DET
abrj-567	232	15	supply	supply	NOUN
abrj-567	232	16	chain	chain	NOUN
abrj-567	232	17	:	:	PUNCT
abrj-567	232	18	blockchain	blockchain	PROPN
abrj-567	232	19	technology	technology	NOUN
abrj-567	232	20	reduces	reduce	VERB
abrj-567	232	21	costs	cost	NOUN
abrj-567	232	22	associated	associate	VERB
abrj-567	232	23	with	with	ADP
abrj-567	232	24	traditional	traditional	ADJ
abrj-567	232	25	operations	operation	NOUN
abrj-567	232	26	,	,	PUNCT
abrj-567	232	27	such	such	ADJ
abrj-567	232	28	as	as	ADP
abrj-567	232	29	manual	manual	ADJ
abrj-567	232	30	auditing	auditing	NOUN
abrj-567	232	31	,	,	PUNCT
abrj-567	232	32	transaction	transaction	NOUN
abrj-567	232	33	verification	verification	NOUN
abrj-567	232	34	,	,	PUNCT
abrj-567	232	35	and	and	CCONJ
abrj-567	232	36	dispute	dispute	NOUN
abrj-567	232	37	resolution	resolution	NOUN
abrj-567	232	38	.	.	PUNCT
abrj-567	233	1	by	by	ADP
abrj-567	233	2	minimizing	minimize	VERB
abrj-567	233	3	the	the	DET
abrj-567	233	4	time	time	NOUN
abrj-567	233	5	and	and	CCONJ
abrj-567	233	6	effort	effort	NOUN
abrj-567	233	7	required	require	VERB
abrj-567	233	8	to	to	PART
abrj-567	233	9	update	update	VERB
abrj-567	233	10	data	datum	NOUN
abrj-567	233	11	and	and	CCONJ
abrj-567	233	12	resolve	resolve	VERB
abrj-567	233	13	disputes	dispute	NOUN
abrj-567	233	14	,	,	PUNCT
abrj-567	233	15	the	the	DET
abrj-567	233	16	company	company	NOUN
abrj-567	233	17	can	can	AUX
abrj-567	233	18	achieve	achieve	VERB
abrj-567	233	19	significant	significant	ADJ
abrj-567	233	20	financial	financial	ADJ
abrj-567	233	21	savings	saving	NOUN
abrj-567	233	22	.	.	PUNCT
abrj-567	234	1	roi	roi	NOUN
abrj-567	234	2	analysis	analysis	NOUN
abrj-567	234	3	will	will	AUX
abrj-567	234	4	focus	focus	VERB
abrj-567	234	5	on	on	ADP
abrj-567	234	6	costs	cost	NOUN
abrj-567	234	7	saved	save	VERB
abrj-567	234	8	compared	compare	VERB
abrj-567	234	9	to	to	ADP
abrj-567	234	10	implementation	implementation	NOUN
abrj-567	234	11	and	and	CCONJ
abrj-567	234	12	training	training	NOUN
abrj-567	234	13	expenses	expense	NOUN
abrj-567	234	14	,	,	PUNCT
abrj-567	234	15	in	in	ADP
abrj-567	234	16	addition	addition	NOUN
abrj-567	234	17	to	to	ADP
abrj-567	234	18	indirect	indirect	ADJ
abrj-567	234	19	benefits	benefit	NOUN
abrj-567	234	20	such	such	ADJ
abrj-567	234	21	as	as	ADP
abrj-567	234	22	improved	improve	VERB
abrj-567	234	23	service	service	NOUN
abrj-567	234	24	quality	quality	NOUN
abrj-567	234	25	and	and	CCONJ
abrj-567	234	26	increased	increase	VERB
abrj-567	234	27	partner	partner	NOUN
abrj-567	234	28	trust	trust	NOUN
abrj-567	234	29	within	within	ADP
abrj-567	234	30	the	the	DET
abrj-567	234	31	supply	supply	NOUN
abrj-567	234	32	chain	chain	NOUN
abrj-567	234	33	.	.	PUNCT
abrj-567	235	1	5	5	X
abrj-567	235	2	.	.	X
abrj-567	235	3	assessing	assess	VERB
abrj-567	235	4	the	the	DET
abrj-567	235	5	impact	impact	NOUN
abrj-567	235	6	of	of	ADP
abrj-567	235	7	implementing	implement	VERB
abrj-567	235	8	blockchain	blockchain	NOUN
abrj-567	235	9	-	-	PUNCT
abrj-567	235	10	supported	support	VERB
abrj-567	235	11	open	open	ADJ
abrj-567	235	12	ledger	ledger	NOUN
abrj-567	235	13	accounting	account	VERB
abrj-567	235	14	on	on	ADP
abrj-567	235	15	cost	cost	NOUN
abrj-567	235	16	report	report	NOUN
abrj-567	235	17	accuracy	accuracy	NOUN
abrj-567	235	18	:	:	PUNCT
abrj-567	235	19	error	error	NOUN
abrj-567	235	20	rates	rate	NOUN
abrj-567	235	21	in	in	ADP
abrj-567	235	22	cost	cost	NOUN
abrj-567	235	23	reports	report	NOUN
abrj-567	235	24	were	be	AUX
abrj-567	235	25	analyzed	analyze	VERB
abrj-567	235	26	before	before	ADP
abrj-567	235	27	and	and	CCONJ
abrj-567	235	28	after	after	ADP
abrj-567	235	29	system	system	NOUN
abrj-567	235	30	implementation	implementation	NOUN
abrj-567	235	31	,	,	PUNCT
abrj-567	235	32	reflecting	reflect	VERB
abrj-567	235	33	the	the	DET
abrj-567	235	34	degree	degree	NOUN
abrj-567	235	35	of	of	ADP
abrj-567	235	36	accuracy	accuracy	NOUN
abrj-567	235	37	of	of	ADP
abrj-567	235	38	reports	report	NOUN
abrj-567	235	39	generated	generate	VERB
abrj-567	235	40	by	by	ADP
abrj-567	235	41	adopting	adopt	VERB
abrj-567	235	42	open	open	ADJ
abrj-567	235	43	ledger	ledger	NOUN
abrj-567	235	44	accounting	account	VERB
abrj-567	235	45	with	with	ADP
abrj-567	235	46	blockchain	blockchain	PROPN
abrj-567	235	47	compared	compare	VERB
abrj-567	235	48	to	to	ADP
abrj-567	235	49	the	the	DET
abrj-567	235	50	traditional	traditional	ADJ
abrj-567	235	51	system	system	NOUN
abrj-567	235	52	.	.	PUNCT
abrj-567	236	1	6	6	X
abrj-567	236	2	.	.	X
abrj-567	236	3	assessing	assess	VERB
abrj-567	236	4	the	the	DET
abrj-567	236	5	impact	impact	NOUN
abrj-567	236	6	of	of	ADP
abrj-567	236	7	implementing	implement	VERB
abrj-567	236	8	blockchain	blockchain	NOUN
abrj-567	236	9	-	-	PUNCT
abrj-567	236	10	supported	support	VERB
abrj-567	236	11	open	open	ADJ
abrj-567	236	12	ledger	ledger	NOUN
abrj-567	236	13	accounting	account	VERB
abrj-567	236	14	on	on	ADP
abrj-567	236	15	cost	cost	NOUN
abrj-567	236	16	report	report	NOUN
abrj-567	236	17	accuracy	accuracy	NOUN
abrj-567	236	18	error	error	NOUN
abrj-567	236	19	rates	rate	NOUN
abrj-567	236	20	in	in	ADP
abrj-567	236	21	cost	cost	NOUN
abrj-567	236	22	reports	report	NOUN
abrj-567	236	23	were	be	AUX
abrj-567	236	24	analyzed	analyze	VERB
abrj-567	236	25	before	before	ADP
abrj-567	236	26	and	and	CCONJ
abrj-567	236	27	after	after	ADP
abrj-567	236	28	the	the	DET
abrj-567	236	29	system	system	NOUN
abrj-567	236	30	implementation	implementation	NOUN
abrj-567	236	31	.	.	PUNCT
abrj-567	237	1	this	this	PRON
abrj-567	237	2	reflects	reflect	VERB
abrj-567	237	3	the	the	DET
abrj-567	237	4	degree	degree	NOUN
abrj-567	237	5	of	of	ADP
abrj-567	237	6	accuracy	accuracy	NOUN
abrj-567	237	7	of	of	ADP
abrj-567	237	8	reports	report	NOUN
abrj-567	237	9	generated	generate	VERB
abrj-567	237	10	by	by	ADP
abrj-567	237	11	adopting	adopt	VERB
abrj-567	237	12	open	open	ADJ
abrj-567	237	13	ledger	ledger	NOUN
abrj-567	237	14	accounting	account	VERB
abrj-567	237	15	with	with	ADP
abrj-567	237	16	blockchain	blockchain	PROPN
abrj-567	237	17	compared	compare	VERB
abrj-567	237	18	to	to	ADP
abrj-567	237	19	the	the	DET
abrj-567	237	20	traditional	traditional	ADJ
abrj-567	237	21	system	system	NOUN
abrj-567	237	22	.	.	PUNCT
abrj-567	238	1	table	table	NOUN
abrj-567	238	2	4	4	NUM
abrj-567	238	3	.	.	PUNCT
abrj-567	239	1	the	the	DET
abrj-567	239	2	impact	impact	NOUN
abrj-567	239	3	of	of	ADP
abrj-567	239	4	implementing	implement	VERB
abrj-567	239	5	blockchain	blockchain	NOUN
abrj-567	239	6	-	-	PUNCT
abrj-567	239	7	supported	support	VERB
abrj-567	239	8	open	open	ADJ
abrj-567	239	9	ledger	ledger	NOUN
abrj-567	239	10	accounting	account	VERB
abrj-567	239	11	on	on	ADP
abrj-567	239	12	cost	cost	NOUN
abrj-567	239	13	report	report	NOUN
abrj-567	239	14	accuracy	accuracy	NOUN
abrj-567	239	15	measure	measure	NOUN
abrj-567	239	16	before	before	ADP
abrj-567	239	17	adapting	adapt	VERB
abrj-567	239	18	(	(	PUNCT
abrj-567	239	19	%	%	INTJ
abrj-567	239	20	)	)	PUNCT
abrj-567	239	21	after	after	ADP
abrj-567	239	22	adapting	adapt	VERB
abrj-567	239	23	(	(	PUNCT
abrj-567	239	24	%	%	INTJ
abrj-567	239	25	)	)	PUNCT
abrj-567	239	26	rate	rate	NOUN
abrj-567	239	27	of	of	ADP
abrj-567	239	28	improvement	improvement	NOUN
abrj-567	239	29	frequency	frequency	NOUN
abrj-567	239	30	of	of	ADP
abrj-567	239	31	error	error	NOUN
abrj-567	239	32	rate	rate	NOUN
abrj-567	239	33	in	in	ADP
abrj-567	239	34	cost	cost	NOUN
abrj-567	239	35	reports	report	NOUN
abrj-567	239	36	12	12	NUM
abrj-567	239	37	2	2	NUM
abrj-567	239	38	83.3	83.3	NUM
abrj-567	239	39	%	%	NOUN
abrj-567	239	40	decrease	decrease	NOUN
abrj-567	239	41	the	the	DET
abrj-567	239	42	table	table	NOUN
abrj-567	239	43	shows	show	VERB
abrj-567	239	44	a	a	DET
abrj-567	239	45	significant	significant	ADJ
abrj-567	239	46	decrease	decrease	NOUN
abrj-567	239	47	in	in	ADP
abrj-567	239	48	the	the	DET
abrj-567	239	49	error	error	NOUN
abrj-567	239	50	rate	rate	NOUN
abrj-567	239	51	in	in	ADP
abrj-567	239	52	cost	cost	NOUN
abrj-567	239	53	reports	report	NOUN
abrj-567	239	54	,	,	PUNCT
abrj-567	239	55	from	from	ADP
abrj-567	239	56	12	12	NUM
abrj-567	239	57	%	%	NOUN
abrj-567	239	58	before	before	ADP
abrj-567	239	59	the	the	DET
abrj-567	239	60	implementation	implementation	NOUN
abrj-567	239	61	of	of	ADP
abrj-567	239	62	the	the	DET
abrj-567	239	63	blockchain	blockchain	NOUN
abrj-567	239	64	-	-	PUNCT
abrj-567	239	65	supported	support	VERB
abrj-567	239	66	open	open	ADJ
abrj-567	239	67	ledger	ledger	NOUN
abrj-567	239	68	system	system	NOUN
abrj-567	239	69	to	to	ADP
abrj-567	239	70	2	2	NUM
abrj-567	239	71	%	%	NOUN
abrj-567	239	72	after	after	ADP
abrj-567	239	73	implementation	implementation	NOUN
abrj-567	239	74	,	,	PUNCT
abrj-567	239	75	representing	represent	VERB
abrj-567	239	76	an	an	DET
abrj-567	239	77	improvement	improvement	NOUN
abrj-567	239	78	rate	rate	NOUN
abrj-567	239	79	of	of	ADP
abrj-567	239	80	83.3	83.3	NUM
abrj-567	239	81	%	%	NOUN
abrj-567	239	82	.	.	PUNCT
abrj-567	240	1	this	this	DET
abrj-567	240	2	substantial	substantial	ADJ
abrj-567	240	3	improvement	improvement	NOUN
abrj-567	240	4	is	be	AUX
abrj-567	240	5	attributed	attribute	VERB
abrj-567	240	6	to	to	ADP
abrj-567	240	7	the	the	DET
abrj-567	240	8	adoption	adoption	NOUN
abrj-567	240	9	of	of	ADP
abrj-567	240	10	blockchain	blockchain	PROPN
abrj-567	240	11	technology	technology	PROPN
abrj-567	240	12	,	,	PUNCT
abrj-567	240	13	which	which	PRON
abrj-567	240	14	ensures	ensure	VERB
abrj-567	240	15	that	that	SCONJ
abrj-567	240	16	every	every	DET
abrj-567	240	17	transaction	transaction	NOUN
abrj-567	240	18	is	be	AUX
abrj-567	240	19	recorded	record	VERB
abrj-567	240	20	in	in	ADP
abrj-567	240	21	an	an	DET
abrj-567	240	22	encrypted	encrypt	VERB
abrj-567	240	23	and	and	CCONJ
abrj-567	240	24	transparent	transparent	ADJ
abrj-567	240	25	manner	manner	NOUN
abrj-567	240	26	,	,	PUNCT
abrj-567	240	27	with	with	ADP
abrj-567	240	28	decentralized	decentralized	ADJ
abrj-567	240	29	verification	verification	NOUN
abrj-567	240	30	by	by	ADP
abrj-567	240	31	network	network	NOUN
abrj-567	240	32	nodes	node	NOUN
abrj-567	240	33	,	,	PUNCT
abrj-567	240	34	thereby	thereby	ADV
abrj-567	240	35	reducing	reduce	VERB
abrj-567	240	36	the	the	DET
abrj-567	240	37	likelihood	likelihood	NOUN
abrj-567	240	38	of	of	ADP
abrj-567	240	39	manipulation	manipulation	NOUN
abrj-567	240	40	or	or	CCONJ
abrj-567	240	41	human	human	ADJ
abrj-567	240	42	errors	error	NOUN
abrj-567	240	43	.	.	PUNCT
abrj-567	241	1	additionally	additionally	ADV
abrj-567	241	2	,	,	PUNCT
abrj-567	241	3	the	the	DET
abrj-567	241	4	system	system	NOUN
abrj-567	241	5	relies	rely	VERB
abrj-567	241	6	on	on	ADP
abrj-567	241	7	open	open	ADJ
abrj-567	241	8	ledgers	ledger	NOUN
abrj-567	241	9	that	that	PRON
abrj-567	241	10	allow	allow	VERB
abrj-567	241	11	all	all	DET
abrj-567	241	12	relevant	relevant	ADJ
abrj-567	241	13	parties	party	NOUN
abrj-567	241	14	to	to	PART
abrj-567	241	15	access	access	VERB
abrj-567	241	16	data	datum	NOUN
abrj-567	241	17	instantly	instantly	ADV
abrj-567	241	18	,	,	PUNCT
abrj-567	241	19	enhancing	enhance	VERB
abrj-567	241	20	verification	verification	NOUN
abrj-567	241	21	accuracy	accuracy	NOUN
abrj-567	241	22	and	and	CCONJ
abrj-567	241	23	minimizing	minimize	VERB
abrj-567	241	24	errors	error	NOUN
abrj-567	241	25	in	in	ADP
abrj-567	241	26	cost	cost	NOUN
abrj-567	241	27	reporting	report	VERB
abrj-567	241	28	5.3	5.3	NUM
abrj-567	241	29	.	.	PUNCT
abrj-567	241	30	measuring	measure	VERB
abrj-567	241	31	the	the	DET
abrj-567	241	32	effect	effect	NOUN
abrj-567	241	33	of	of	ADP
abrj-567	241	34	implementation	implementation	NOUN
abrj-567	241	35	on	on	ADP
abrj-567	241	36	data	datum	NOUN
abrj-567	241	37	update	update	NOUN
abrj-567	241	38	speed	speed	NOUN
abrj-567	241	39	and	and	CCONJ
abrj-567	241	40	process	process	NOUN
abrj-567	241	41	transparency	transparency	NOUN
abrj-567	241	42	within	within	ADP
abrj-567	241	43	the	the	DET
abrj-567	241	44	supply	supply	NOUN
abrj-567	241	45	chain	chain	NOUN
abrj-567	241	46	the	the	DET
abrj-567	241	47	time	time	NOUN
abrj-567	241	48	required	require	VERB
abrj-567	241	49	to	to	PART
abrj-567	241	50	update	update	VERB
abrj-567	241	51	cost	cost	NOUN
abrj-567	241	52	data	datum	NOUN
abrj-567	241	53	and	and	CCONJ
abrj-567	241	54	the	the	DET
abrj-567	241	55	level	level	NOUN
abrj-567	241	56	of	of	ADP
abrj-567	241	57	process	process	NOUN
abrj-567	241	58	transparency	transparency	NOUN
abrj-567	241	59	were	be	AUX
abrj-567	241	60	monitored	monitor	VERB
abrj-567	241	61	.	.	PUNCT
abrj-567	242	1	the	the	DET
abrj-567	242	2	new	new	ADJ
abrj-567	242	3	system	system	NOUN
abrj-567	242	4	provides	provide	VERB
abrj-567	242	5	instant	instant	ADJ
abrj-567	242	6	automatic	automatic	ADJ
abrj-567	242	7	updates	update	NOUN
abrj-567	242	8	and	and	CCONJ
abrj-567	242	9	enhances	enhance	VERB
abrj-567	242	10	the	the	DET
abrj-567	242	11	clarity	clarity	NOUN
abrj-567	242	12	of	of	ADP
abrj-567	242	13	information	information	NOUN
abrj-567	242	14	for	for	ADP
abrj-567	242	15	all	all	DET
abrj-567	242	16	parties	party	NOUN
abrj-567	242	17	involved	involve	VERB
abrj-567	242	18	table	table	NOUN
abrj-567	242	19	5	5	NUM
abrj-567	242	20	.	.	PUNCT
abrj-567	243	1	the	the	DET
abrj-567	243	2	effect	effect	NOUN
abrj-567	243	3	of	of	ADP
abrj-567	243	4	implementation	implementation	NOUN
abrj-567	243	5	on	on	ADP
abrj-567	243	6	data	datum	NOUN
abrj-567	243	7	update	update	NOUN
abrj-567	243	8	speed	speed	NOUN
abrj-567	243	9	and	and	CCONJ
abrj-567	243	10	process	process	NOUN
abrj-567	243	11	transparency	transparency	NOUN
abrj-567	243	12	within	within	ADP
abrj-567	243	13	the	the	DET
abrj-567	243	14	supply	supply	NOUN
abrj-567	243	15	chain	chain	NOUN
abrj-567	243	16	measure	measure	NOUN
abrj-567	243	17	before	before	ADP
abrj-567	243	18	adapting	adapt	VERB
abrj-567	243	19	after	after	ADP
abrj-567	243	20	adapting	adapt	VERB
abrj-567	243	21	rate	rate	NOUN
abrj-567	243	22	of	of	ADP
abrj-567	243	23	improvement	improvement	NOUN
abrj-567	243	24	data	datum	NOUN
abrj-567	243	25	update	update	NOUN
abrj-567	243	26	duration	duration	NOUN
abrj-567	243	27	7	7	NUM
abrj-567	243	28	days	day	NOUN
abrj-567	243	29	5	5	NUM
abrj-567	243	30	minutes	minute	NOUN
abrj-567	243	31	over	over	ADP
abrj-567	243	32	99	99	NUM
abrj-567	243	33	%	%	NOUN
abrj-567	243	34	improvement	improvement	NOUN
abrj-567	243	35	transparency	transparency	NOUN
abrj-567	243	36	level	level	NOUN
abrj-567	243	37	(	(	PUNCT
abrj-567	243	38	out	out	ADP
abrj-567	243	39	of	of	ADP
abrj-567	243	40	100	100	NUM
abrj-567	243	41	)	)	PUNCT
abrj-567	243	42	40	40	NUM
abrj-567	243	43	90	90	NUM
abrj-567	243	44	125	125	NUM
abrj-567	243	45	%	%	NOUN
abrj-567	243	46	increase	increase	NOUN
abrj-567	243	47	the	the	DET
abrj-567	243	48	table	table	NOUN
abrj-567	243	49	demonstrates	demonstrate	VERB
abrj-567	243	50	a	a	DET
abrj-567	243	51	significant	significant	ADJ
abrj-567	243	52	improvement	improvement	NOUN
abrj-567	243	53	in	in	ADP
abrj-567	243	54	system	system	NOUN
abrj-567	243	55	performance	performance	NOUN
abrj-567	243	56	in	in	ADP
abrj-567	243	57	terms	term	NOUN
abrj-567	243	58	of	of	ADP
abrj-567	243	59	data	datum	NOUN
abrj-567	243	60	update	update	NOUN
abrj-567	243	61	speed	speed	NOUN
abrj-567	243	62	and	and	CCONJ
abrj-567	243	63	process	process	NOUN
abrj-567	243	64	transparency	transparency	NOUN
abrj-567	243	65	within	within	ADP
abrj-567	243	66	the	the	DET
abrj-567	243	67	supply	supply	NOUN
abrj-567	243	68	chain	chain	NOUN
abrj-567	243	69	.	.	PUNCT
abrj-567	244	1	the	the	DET
abrj-567	244	2	time	time	NOUN
abrj-567	244	3	required	require	VERB
abrj-567	244	4	to	to	PART
abrj-567	244	5	update	update	VERB
abrj-567	244	6	cost	cost	NOUN
abrj-567	244	7	data	datum	NOUN
abrj-567	244	8	was	be	AUX
abrj-567	244	9	reduced	reduce	VERB
abrj-567	244	10	from	from	ADP
abrj-567	244	11	7	7	NUM
abrj-567	244	12	days	day	NOUN
abrj-567	244	13	to	to	ADP
abrj-567	244	14	just	just	ADV
abrj-567	244	15	5	5	NUM
abrj-567	244	16	minutes	minute	NOUN
abrj-567	244	17	,	,	PUNCT
abrj-567	244	18	representing	represent	VERB
abrj-567	244	19	an	an	DET
abrj-567	244	20	improvement	improvement	NOUN
abrj-567	244	21	of	of	ADP
abrj-567	244	22	over	over	ADP
abrj-567	244	23	99	99	NUM
abrj-567	244	24	%	%	NOUN
abrj-567	244	25	.	.	PUNCT
abrj-567	245	1	this	this	DET
abrj-567	245	2	improvement	improvement	NOUN
abrj-567	245	3	is	be	AUX
abrj-567	245	4	attributed	attribute	VERB
abrj-567	245	5	to	to	ADP
abrj-567	245	6	the	the	DET
abrj-567	245	7	blockchainsupported	blockchainsupporte	VERB
abrj-567	245	8	open	open	ADJ
abrj-567	245	9	ledger	ledger	NOUN
abrj-567	245	10	feature	feature	NOUN
abrj-567	245	11	,	,	PUNCT
abrj-567	245	12	which	which	PRON
abrj-567	245	13	enables	enable	VERB
abrj-567	245	14	instant	instant	ADJ
abrj-567	245	15	and	and	CCONJ
abrj-567	245	16	secure	secure	ADJ
abrj-567	245	17	data	datum	NOUN
abrj-567	245	18	updates	update	NOUN
abrj-567	245	19	.	.	PUNCT
abrj-567	246	1	transactions	transaction	NOUN
abrj-567	246	2	are	be	AUX
abrj-567	246	3	recorded	record	VERB
abrj-567	246	4	directly	directly	ADV
abrj-567	246	5	and	and	CCONJ
abrj-567	246	6	shared	share	VERB
abrj-567	246	7	among	among	ADP
abrj-567	246	8	all	all	DET
abrj-567	246	9	relevant	relevant	ADJ
abrj-567	246	10	parties	party	NOUN
abrj-567	246	11	,	,	PUNCT
abrj-567	246	12	accelerating	accelerate	VERB
abrj-567	246	13	information	information	NOUN
abrj-567	246	14	updates	update	NOUN
abrj-567	246	15	and	and	CCONJ
abrj-567	246	16	saving	save	VERB
abrj-567	246	17	substantial	substantial	ADJ
abrj-567	246	18	time	time	NOUN
abrj-567	246	19	and	and	CCONJ
abrj-567	246	20	effort	effort	NOUN
abrj-567	246	21	.	.	PUNCT
abrj-567	247	1	furthermore	furthermore	ADV
abrj-567	247	2	,	,	PUNCT
abrj-567	247	3	the	the	DET
abrj-567	247	4	transparency	transparency	NOUN
abrj-567	247	5	level	level	NOUN
abrj-567	247	6	increased	increase	VERB
abrj-567	247	7	from	from	ADP
abrj-567	247	8	40	40	NUM
abrj-567	247	9	to	to	PART
abrj-567	247	10	90	90	NUM
abrj-567	247	11	out	out	ADP
abrj-567	247	12	of	of	ADP
abrj-567	247	13	100	100	NUM
abrj-567	247	14	,	,	PUNCT
abrj-567	247	15	a	a	DET
abrj-567	247	16	125	125	NUM
abrj-567	247	17	%	%	NOUN
abrj-567	247	18	increase	increase	NOUN
abrj-567	247	19	.	.	PUNCT
abrj-567	248	1	this	this	DET
abrj-567	248	2	growth	growth	NOUN
abrj-567	248	3	reflects	reflect	VERB
abrj-567	248	4	the	the	DET
abrj-567	248	5	system	system	NOUN
abrj-567	248	6	’s	’s	PART
abrj-567	248	7	strong	strong	ADJ
abrj-567	248	8	capability	capability	NOUN
abrj-567	248	9	to	to	PART
abrj-567	248	10	provide	provide	VERB
abrj-567	248	11	clear	clear	ADJ
abrj-567	248	12	and	and	CCONJ
abrj-567	248	13	real	real	ADJ
abrj-567	248	14	-	-	PUNCT
abrj-567	248	15	time	time	NOUN
abrj-567	248	16	information	information	NOUN
abrj-567	248	17	,	,	PUNCT
abrj-567	248	18	enhancing	enhance	VERB
abrj-567	248	19	trust	trust	NOUN
abrj-567	248	20	and	and	CCONJ
abrj-567	248	21	collaboration	collaboration	NOUN
abrj-567	248	22	among	among	ADP
abrj-567	248	23	parties	party	NOUN
abrj-567	248	24	within	within	ADP
abrj-567	248	25	the	the	DET
abrj-567	248	26	supply	supply	NOUN
abrj-567	248	27	chain	chain	NOUN
abrj-567	248	28	.	.	PUNCT
abrj-567	249	1	5.4	5.4	NUM
abrj-567	249	2	.	.	PUNCT
abrj-567	249	3	determining	determine	VERB
abrj-567	249	4	the	the	DET
abrj-567	249	5	extent	extent	NOUN
abrj-567	249	6	of	of	ADP
abrj-567	249	7	cost	cost	NOUN
abrj-567	249	8	-	-	PUNCT
abrj-567	249	9	related	relate	VERB
abrj-567	249	10	dispute	dispute	NOUN
abrj-567	249	11	reduction	reduction	NOUN
abrj-567	249	12	post	post	NOUN
abrj-567	249	13	-	-	NOUN
abrj-567	249	14	implementation	implementation	VERB
abrj-567	249	15	the	the	DET
abrj-567	249	16	proportion	proportion	NOUN
abrj-567	249	17	of	of	ADP
abrj-567	249	18	disputes	dispute	NOUN
abrj-567	249	19	related	relate	VERB
abrj-567	249	20	to	to	AUX
abrj-567	249	21	cost	cost	NOUN
abrj-567	249	22	reports	report	NOUN
abrj-567	249	23	was	be	AUX
abrj-567	249	24	measured	measure	VERB
abrj-567	249	25	before	before	ADP
abrj-567	249	26	and	and	CCONJ
abrj-567	249	27	after	after	ADP
abrj-567	249	28	the	the	DET
abrj-567	249	29	implementation	implementation	NOUN
abrj-567	249	30	.	.	PUNCT
abrj-567	250	1	the	the	DET
abrj-567	250	2	system	system	NOUN
abrj-567	250	3	helped	helped	AUX
abrj-567	250	4	clarify	clarify	VERB
abrj-567	250	5	details	detail	NOUN
abrj-567	250	6	and	and	CCONJ
abrj-567	250	7	significantly	significantly	ADV
abrj-567	250	8	reduce	reduce	VERB
abrj-567	250	9	conflicts	conflict	NOUN
abrj-567	250	10	table	table	NOUN
abrj-567	250	11	6	6	NUM
abrj-567	250	12	.	.	PUNCT
abrj-567	250	13	determining	determine	VERB
abrj-567	250	14	the	the	DET
abrj-567	250	15	extent	extent	NOUN
abrj-567	250	16	of	of	ADP
abrj-567	250	17	cost	cost	NOUN
abrj-567	250	18	-	-	PUNCT
abrj-567	250	19	related	relate	VERB
abrj-567	250	20	dispute	dispute	NOUN
abrj-567	250	21	reduction	reduction	NOUN
abrj-567	250	22	post	post	ADJ
abrj-567	250	23	-	-	ADJ
abrj-567	250	24	implementation	implementation	ADJ
abrj-567	250	25	indicator	indicator	NOUN
abrj-567	250	26	before	before	ADP
abrj-567	250	27	adapting	adapt	VERB
abrj-567	250	28	(	(	PUNCT
abrj-567	250	29	%	%	INTJ
abrj-567	250	30	)	)	PUNCT
abrj-567	250	31	after	after	ADP
abrj-567	250	32	adapting	adapt	VERB
abrj-567	250	33	(	(	PUNCT
abrj-567	250	34	%	%	INTJ
abrj-567	250	35	)	)	PUNCT
abrj-567	250	36	decreasing	decrease	VERB
abrj-567	250	37	rate	rate	NOUN
abrj-567	250	38	rate	rate	NOUN
abrj-567	250	39	of	of	ADP
abrj-567	250	40	cost	cost	NOUN
abrj-567	250	41	-	-	PUNCT
abrj-567	250	42	related	relate	VERB
abrj-567	250	43	dispute	dispute	NOUN
abrj-567	250	44	15	15	NUM
abrj-567	250	45	2	2	NUM
abrj-567	250	46	86.7	86.7	NUM
abrj-567	250	47	%	%	NOUN
abrj-567	250	48	decrease	decrease	NOUN
abrj-567	250	49	the	the	DET
abrj-567	250	50	table	table	NOUN
abrj-567	250	51	shows	show	VERB
abrj-567	250	52	a	a	DET
abrj-567	250	53	significant	significant	ADJ
abrj-567	250	54	decrease	decrease	NOUN
abrj-567	250	55	in	in	ADP
abrj-567	250	56	the	the	DET
abrj-567	250	57	rate	rate	NOUN
abrj-567	250	58	of	of	ADP
abrj-567	250	59	disputes	dispute	NOUN
abrj-567	250	60	related	relate	VERB
abrj-567	250	61	to	to	ADP
abrj-567	250	62	cost	cost	NOUN
abrj-567	250	63	reports	report	NOUN
abrj-567	250	64	,	,	PUNCT
abrj-567	250	65	declining	decline	VERB
abrj-567	250	66	from	from	ADP
abrj-567	250	67	15	15	NUM
abrj-567	250	68	%	%	NOUN
abrj-567	250	69	before	before	ADP
abrj-567	250	70	implementation	implementation	NOUN
abrj-567	250	71	to	to	ADP
abrj-567	250	72	2	2	NUM
abrj-567	250	73	%	%	NOUN
abrj-567	250	74	after	after	ADP
abrj-567	250	75	the	the	DET
abrj-567	250	76	adoption	adoption	NOUN
abrj-567	250	77	of	of	ADP
abrj-567	250	78	the	the	DET
abrj-567	250	79	blockchain	blockchain	NOUN
abrj-567	250	80	-	-	PUNCT
abrj-567	250	81	supported	support	VERB
abrj-567	250	82	open	open	ADJ
abrj-567	250	83	ledger	ledger	NOUN
abrj-567	250	84	system	system	NOUN
abrj-567	250	85	,	,	PUNCT
abrj-567	250	86	achieving	achieve	VERB
abrj-567	250	87	a	a	DET
abrj-567	250	88	reduction	reduction	NOUN
abrj-567	250	89	of	of	ADP
abrj-567	250	90	86.7	86.7	NUM
abrj-567	250	91	%	%	NOUN
abrj-567	250	92	.	.	PUNCT
abrj-567	251	1	this	this	DET
abrj-567	251	2	substantial	substantial	ADJ
abrj-567	251	3	decrease	decrease	NOUN
abrj-567	251	4	is	be	AUX
abrj-567	251	5	attributed	attribute	VERB
abrj-567	251	6	to	to	ADP
abrj-567	251	7	the	the	DET
abrj-567	251	8	increased	increase	VERB
abrj-567	251	9	transparency	transparency	NOUN
abrj-567	251	10	and	and	CCONJ
abrj-567	251	11	accuracy	accuracy	NOUN
abrj-567	251	12	in	in	ADP
abrj-567	251	13	data	datum	NOUN
abrj-567	251	14	recording	recording	NOUN
abrj-567	251	15	provided	provide	VERB
abrj-567	251	16	by	by	ADP
abrj-567	251	17	the	the	DET
abrj-567	251	18	system	system	NOUN
abrj-567	251	19	,	,	PUNCT
abrj-567	251	20	which	which	PRON
abrj-567	251	21	reduces	reduce	VERB
abrj-567	251	22	ambiguity	ambiguity	NOUN
abrj-567	251	23	and	and	CCONJ
abrj-567	251	24	misunderstandings	misunderstanding	NOUN
abrj-567	251	25	among	among	ADP
abrj-567	251	26	different	different	ADJ
abrj-567	251	27	parties	party	NOUN
abrj-567	251	28	.	.	PUNCT
abrj-567	252	1	furthermore	furthermore	ADV
abrj-567	252	2	,	,	PUNCT
abrj-567	252	3	decentralized	decentralized	ADJ
abrj-567	252	4	verification	verification	NOUN
abrj-567	252	5	and	and	CCONJ
abrj-567	252	6	smart	smart	ADJ
abrj-567	252	7	contracts	contract	NOUN
abrj-567	252	8	ensure	ensure	VERB
abrj-567	252	9	data	datum	NOUN
abrj-567	252	10	integrity	integrity	NOUN
abrj-567	252	11	and	and	CCONJ
abrj-567	252	12	facilitate	facilitate	NOUN
abrj-567	252	13	transaction	transaction	NOUN
abrj-567	252	14	traceability	traceability	NOUN
abrj-567	252	15	,	,	PUNCT
abrj-567	252	16	thereby	thereby	ADV
abrj-567	252	17	minimizing	minimize	VERB
abrj-567	252	18	conflicts	conflict	NOUN
abrj-567	252	19	and	and	CCONJ
abrj-567	252	20	fostering	foster	VERB
abrj-567	252	21	a	a	DET
abrj-567	252	22	more	more	ADV
abrj-567	252	23	collaborative	collaborative	ADJ
abrj-567	252	24	and	and	CCONJ
abrj-567	252	25	trustworthy	trustworthy	ADJ
abrj-567	252	26	working	working	NOUN
abrj-567	252	27	environment	environment	NOUN
abrj-567	252	28	.	.	PUNCT
abrj-567	253	1	5.5	5.5	NUM
abrj-567	253	2	.	.	PUNCT
abrj-567	253	3	analyzing	analyze	VERB
abrj-567	253	4	the	the	DET
abrj-567	253	5	economic	economic	ADJ
abrj-567	253	6	feasibility	feasibility	NOUN
abrj-567	253	7	of	of	ADP
abrj-567	253	8	implementation	implementation	NOUN
abrj-567	253	9	through	through	ADP
abrj-567	253	10	return	return	NOUN
abrj-567	253	11	on	on	ADP
abrj-567	253	12	investment	investment	NOUN
abrj-567	253	13	(	(	PUNCT
abrj-567	253	14	roi	roi	NOUN
abrj-567	253	15	)	)	PUNCT
abrj-567	253	16	the	the	DET
abrj-567	253	17	costs	cost	NOUN
abrj-567	253	18	and	and	CCONJ
abrj-567	253	19	financial	financial	ADJ
abrj-567	253	20	benefits	benefit	NOUN
abrj-567	253	21	resulting	result	VERB
abrj-567	253	22	from	from	ADP
abrj-567	253	23	the	the	DET
abrj-567	253	24	implementation	implementation	NOUN
abrj-567	253	25	of	of	ADP
abrj-567	253	26	blockchain	blockchain	PROPN
abrj-567	253	27	-	-	PUNCT
abrj-567	253	28	supported	support	VERB
abrj-567	253	29	open	open	ADJ
abrj-567	253	30	ledger	ledger	NOUN
abrj-567	253	31	accounting	accounting	NOUN
abrj-567	253	32	were	be	AUX
abrj-567	253	33	analyzed	analyze	VERB
abrj-567	253	34	over	over	ADP
abrj-567	253	35	the	the	DET
abrj-567	253	36	first	first	ADJ
abrj-567	253	37	and	and	CCONJ
abrj-567	253	38	second	second	ADJ
abrj-567	253	39	years	year	NOUN
abrj-567	253	40	,	,	PUNCT
abrj-567	253	41	taking	take	VERB
abrj-567	253	42	into	into	ADP
abrj-567	253	43	account	account	NOUN
abrj-567	253	44	both	both	PRON
abrj-567	253	45	initial	initial	ADJ
abrj-567	253	46	and	and	CCONJ
abrj-567	253	47	operational	operational	ADJ
abrj-567	253	48	expenses	expense	NOUN
abrj-567	253	49	asian	asian	ADJ
abrj-567	253	50	business	business	NOUN
abrj-567	253	51	research	research	NOUN
abrj-567	253	52	journal	journal	NOUN
abrj-567	253	53	,	,	PUNCT
abrj-567	253	54	2025	2025	NUM
abrj-567	253	55	,	,	PUNCT
abrj-567	253	56	10(9	10(9	NUM
abrj-567	253	57	):	):	PUNCT
abrj-567	253	58	50	50	NUM
abrj-567	253	59	-	-	SYM
abrj-567	253	60	61	61	NUM
abrj-567	253	61	59	59	NUM
abrj-567	253	62	©	©	PROPN
abrj-567	253	63	2025	2025	NUM
abrj-567	253	64	by	by	ADP
abrj-567	253	65	the	the	DET
abrj-567	253	66	author	author	NOUN
abrj-567	253	67	;	;	PUNCT
abrj-567	253	68	licensee	licensee	NOUN
abrj-567	253	69	eastern	eastern	ADJ
abrj-567	253	70	centre	centre	NOUN
abrj-567	253	71	of	of	ADP
abrj-567	253	72	science	science	NOUN
abrj-567	253	73	and	and	CCONJ
abrj-567	253	74	education	education	NOUN
abrj-567	253	75	,	,	PUNCT
abrj-567	253	76	usa	usa	PROPN
abrj-567	253	77	table	table	NOUN
abrj-567	253	78	7	7	NUM
abrj-567	253	79	.	.	X
abrj-567	253	80	return	return	VERB
abrj-567	253	81	on	on	ADP
abrj-567	253	82	investment	investment	NOUN
abrj-567	253	83	(	(	PUNCT
abrj-567	253	84	roi	roi	NOUN
abrj-567	253	85	)	)	PUNCT
abrj-567	253	86	.	.	PUNCT
abrj-567	254	1	item	item	NOUN
abrj-567	254	2	year	year	NOUN
abrj-567	254	3	1	1	NUM
abrj-567	254	4	(	(	PUNCT
abrj-567	254	5	usd	usd	NOUN
abrj-567	254	6	)	)	PUNCT
abrj-567	254	7	year	year	NOUN
abrj-567	254	8	2	2	NUM
abrj-567	254	9	(	(	PUNCT
abrj-567	254	10	usd	usd	NOUN
abrj-567	254	11	)	)	PUNCT
abrj-567	254	12	notes	note	VERB
abrj-567	254	13	single	single	ADJ
abrj-567	254	14	time	time	NOUN
abrj-567	254	15	system	system	NOUN
abrj-567	254	16	adapting	adapt	VERB
abrj-567	254	17	cost	cost	VERB
abrj-567	254	18	200,000	200,000	NUM
abrj-567	254	19	—	—	PUNCT
abrj-567	254	20	starting	start	VERB
abrj-567	254	21	investment	investment	NOUN
abrj-567	254	22	cost	cost	VERB
abrj-567	254	23	yearly	yearly	ADJ
abrj-567	254	24	system	system	NOUN
abrj-567	254	25	operation	operation	NOUN
abrj-567	254	26	and	and	CCONJ
abrj-567	254	27	maintenance	maintenance	NOUN
abrj-567	254	28	cost	cost	VERB
abrj-567	254	29	30,000	30,000	NUM
abrj-567	254	30	30,000	30,000	NUM
abrj-567	254	31	covers	cover	VERB
abrj-567	254	32	training	training	NOUN
abrj-567	254	33	and	and	CCONJ
abrj-567	254	34	maintenance	maintenance	NOUN
abrj-567	254	35	cost	cost	NOUN
abrj-567	254	36	savings	saving	NOUN
abrj-567	254	37	from	from	ADP
abrj-567	254	38	monitoring	monitor	VERB
abrj-567	254	39	and	and	CCONJ
abrj-567	254	40	auditing	audit	VERB
abrj-567	254	41	105,000	105,000	NUM
abrj-567	254	42	105,000	105,000	NUM
abrj-567	254	43	considerable	considerable	ADJ
abrj-567	254	44	reduction	reduction	NOUN
abrj-567	254	45	in	in	ADP
abrj-567	254	46	costs	cost	NOUN
abrj-567	254	47	net	net	ADJ
abrj-567	254	48	benefits	benefit	NOUN
abrj-567	254	49	(	(	PUNCT
abrj-567	254	50	savings	saving	NOUN
abrj-567	254	51	−	−	NOUN
abrj-567	254	52	cost	cost	NOUN
abrj-567	254	53	)	)	PUNCT
abrj-567	254	54	(	(	PUNCT
abrj-567	254	55	95,000	95,000	NUM
abrj-567	254	56	)	)	PUNCT
abrj-567	254	57	loss	loss	NOUN
abrj-567	254	58	75,000	75,000	NUM
abrj-567	254	59	profit	profit	NOUN
abrj-567	254	60	profitable	profitable	ADJ
abrj-567	254	61	outcome	outcome	NOUN
abrj-567	254	62	after	after	ADP
abrj-567	254	63	the	the	DET
abrj-567	254	64	first	first	ADJ
abrj-567	254	65	year	year	NOUN
abrj-567	254	66	return	return	NOUN
abrj-567	254	67	on	on	ADP
abrj-567	254	68	investment	investment	NOUN
abrj-567	254	69	(	(	PUNCT
abrj-567	254	70	roi	roi	NOUN
abrj-567	254	71	)	)	PUNCT
abrj-567	254	72	-47.50	-47.50	PROPN
abrj-567	254	73	%	%	NOUN
abrj-567	254	74	125	125	NUM
abrj-567	254	75	%	%	NOUN
abrj-567	254	76	return	return	NOUN
abrj-567	254	77	on	on	ADP
abrj-567	254	78	investment	investment	NOUN
abrj-567	254	79	improves	improve	VERB
abrj-567	254	80	after	after	ADP
abrj-567	254	81	payback	payback	NOUN
abrj-567	254	82	the	the	DET
abrj-567	254	83	table	table	NOUN
abrj-567	254	84	shows	show	VERB
abrj-567	254	85	that	that	SCONJ
abrj-567	254	86	the	the	DET
abrj-567	254	87	implementation	implementation	NOUN
abrj-567	254	88	cost	cost	NOUN
abrj-567	254	89	of	of	ADP
abrj-567	254	90	the	the	DET
abrj-567	254	91	blockchain	blockchain	NOUN
abrj-567	254	92	-	-	PUNCT
abrj-567	254	93	supported	support	VERB
abrj-567	254	94	open	open	ADJ
abrj-567	254	95	ledger	ledger	NOUN
abrj-567	254	96	system	system	NOUN
abrj-567	254	97	was	be	AUX
abrj-567	254	98	high	high	ADJ
abrj-567	254	99	in	in	ADP
abrj-567	254	100	the	the	DET
abrj-567	254	101	first	first	ADJ
abrj-567	254	102	year	year	NOUN
abrj-567	254	103	(	(	PUNCT
abrj-567	254	104	usd	usd	NOUN
abrj-567	254	105	200,000	200,000	NUM
abrj-567	254	106	initial	initial	ADJ
abrj-567	254	107	investment	investment	NOUN
abrj-567	254	108	plus	plus	CCONJ
abrj-567	254	109	usd	usd	NOUN
abrj-567	254	110	30,000	30,000	NUM
abrj-567	254	111	for	for	ADP
abrj-567	254	112	operation	operation	NOUN
abrj-567	254	113	and	and	CCONJ
abrj-567	254	114	support	support	NOUN
abrj-567	254	115	)	)	PUNCT
abrj-567	254	116	.	.	PUNCT
abrj-567	255	1	despite	despite	SCONJ
abrj-567	255	2	the	the	DET
abrj-567	255	3	net	net	ADJ
abrj-567	255	4	loss	loss	NOUN
abrj-567	255	5	in	in	ADP
abrj-567	255	6	the	the	DET
abrj-567	255	7	first	first	ADJ
abrj-567	255	8	year	year	NOUN
abrj-567	255	9	(	(	PUNCT
abrj-567	255	10	usd	usd	NOUN
abrj-567	255	11	−95,000	−95,000	NUM
abrj-567	255	12	)	)	PUNCT
abrj-567	255	13	and	and	CCONJ
abrj-567	255	14	a	a	DET
abrj-567	255	15	negative	negative	ADJ
abrj-567	255	16	roi	roi	NOUN
abrj-567	255	17	of	of	ADP
abrj-567	255	18	−47.5	−47.5	NUM
abrj-567	255	19	%	%	NOUN
abrj-567	255	20	,	,	PUNCT
abrj-567	255	21	the	the	DET
abrj-567	255	22	significant	significant	ADJ
abrj-567	255	23	annual	annual	ADJ
abrj-567	255	24	savings	saving	NOUN
abrj-567	255	25	in	in	ADP
abrj-567	255	26	monitoring	monitoring	NOUN
abrj-567	255	27	and	and	CCONJ
abrj-567	255	28	auditing	auditing	NOUN
abrj-567	255	29	costs	cost	NOUN
abrj-567	255	30	(	(	PUNCT
abrj-567	255	31	usd	usd	NOUN
abrj-567	255	32	105,000	105,000	NUM
abrj-567	255	33	)	)	PUNCT
abrj-567	255	34	began	begin	VERB
abrj-567	255	35	to	to	PART
abrj-567	255	36	take	take	VERB
abrj-567	255	37	effect	effect	NOUN
abrj-567	255	38	.	.	PUNCT
abrj-567	256	1	in	in	ADP
abrj-567	256	2	the	the	DET
abrj-567	256	3	second	second	ADJ
abrj-567	256	4	year	year	NOUN
abrj-567	256	5	,	,	PUNCT
abrj-567	256	6	the	the	DET
abrj-567	256	7	results	result	NOUN
abrj-567	256	8	shifted	shift	VERB
abrj-567	256	9	to	to	ADP
abrj-567	256	10	a	a	DET
abrj-567	256	11	net	net	ADJ
abrj-567	256	12	profit	profit	NOUN
abrj-567	256	13	of	of	ADP
abrj-567	256	14	usd	usd	NOUN
abrj-567	256	15	75,000	75,000	NUM
abrj-567	256	16	,	,	PUNCT
abrj-567	256	17	with	with	ADP
abrj-567	256	18	the	the	DET
abrj-567	256	19	roi	roi	NOUN
abrj-567	256	20	increasing	increase	VERB
abrj-567	256	21	to	to	ADP
abrj-567	256	22	125	125	NUM
abrj-567	256	23	%	%	NOUN
abrj-567	256	24	.	.	PUNCT
abrj-567	257	1	this	this	PRON
abrj-567	257	2	demonstrates	demonstrate	VERB
abrj-567	257	3	that	that	SCONJ
abrj-567	257	4	investing	invest	VERB
abrj-567	257	5	in	in	ADP
abrj-567	257	6	this	this	DET
abrj-567	257	7	system	system	NOUN
abrj-567	257	8	yields	yield	VERB
abrj-567	257	9	growing	grow	VERB
abrj-567	257	10	benefits	benefit	NOUN
abrj-567	257	11	over	over	ADP
abrj-567	257	12	the	the	DET
abrj-567	257	13	medium	medium	ADJ
abrj-567	257	14	term	term	NOUN
abrj-567	257	15	,	,	PUNCT
abrj-567	257	16	as	as	SCONJ
abrj-567	257	17	the	the	DET
abrj-567	257	18	initial	initial	ADJ
abrj-567	257	19	costs	cost	NOUN
abrj-567	257	20	are	be	AUX
abrj-567	257	21	offset	offset	VERB
abrj-567	257	22	by	by	ADP
abrj-567	257	23	improved	improved	ADJ
abrj-567	257	24	efficiency	efficiency	NOUN
abrj-567	257	25	,	,	PUNCT
abrj-567	257	26	reduced	reduce	VERB
abrj-567	257	27	errors	error	NOUN
abrj-567	257	28	,	,	PUNCT
abrj-567	257	29	and	and	CCONJ
abrj-567	257	30	accelerated	accelerate	VERB
abrj-567	257	31	processes	process	NOUN
abrj-567	257	32	,	,	PUNCT
abrj-567	257	33	ultimately	ultimately	ADV
abrj-567	257	34	leading	lead	VERB
abrj-567	257	35	to	to	ADP
abrj-567	257	36	increased	increase	VERB
abrj-567	257	37	profits	profit	NOUN
abrj-567	257	38	and	and	CCONJ
abrj-567	257	39	reduced	reduced	ADJ
abrj-567	257	40	waste	waste	NOUN
abrj-567	257	41	.	.	PUNCT
abrj-567	257	42	table	table	NOUN
abrj-567	257	43	8	8	NUM
abrj-567	257	44	.	.	PUNCT
abrj-567	257	45	assessing	assess	VERB
abrj-567	257	46	the	the	DET
abrj-567	257	47	impact	impact	NOUN
abrj-567	257	48	of	of	ADP
abrj-567	257	49	integrating	integrate	VERB
abrj-567	257	50	open	open	ADJ
abrj-567	257	51	book	book	NOUN
abrj-567	257	52	accounting	accounting	NOUN
abrj-567	257	53	and	and	CCONJ
abrj-567	257	54	blockchain	blockchain	PROPN
abrj-567	257	55	technology	technology	PROPN
abrj-567	257	56	on	on	ADP
abrj-567	257	57	efficiency	efficiency	NOUN
abrj-567	257	58	and	and	CCONJ
abrj-567	257	59	transparency	transparency	NOUN
abrj-567	257	60	in	in	ADP
abrj-567	257	61	the	the	DET
abrj-567	257	62	supply	supply	NOUN
abrj-567	257	63	chain	chain	NOUN
abrj-567	257	64	.	.	PUNCT
abrj-567	258	1	measure	measure	NOUN
abrj-567	258	2	conventional	conventional	ADJ
abrj-567	258	3	situation	situation	NOUN
abrj-567	258	4	situation	situation	NOUN
abrj-567	258	5	after	after	ADP
abrj-567	258	6	integration	integration	NOUN
abrj-567	258	7	improvement	improvement	NOUN
abrj-567	258	8	rate	rate	NOUN
abrj-567	258	9	(	(	PUNCT
abrj-567	258	10	%	%	INTJ
abrj-567	258	11	)	)	PUNCT
abrj-567	258	12	note	note	NOUN
abrj-567	258	13	efficiency	efficiency	NOUN
abrj-567	258	14	of	of	ADP
abrj-567	258	15	supply	supply	NOUN
abrj-567	258	16	chain	chain	NOUN
abrj-567	258	17	management	management	NOUN
abrj-567	258	18	(	(	PUNCT
abrj-567	258	19	out	out	ADP
abrj-567	258	20	of	of	ADP
abrj-567	258	21	100	100	NUM
abrj-567	258	22	)	)	PUNCT
abrj-567	258	23	55	55	NUM
abrj-567	258	24	80	80	NUM
abrj-567	258	25	45%+	45%+	NUM
abrj-567	258	26	considerable	considerable	ADJ
abrj-567	258	27	increase	increase	NOUN
abrj-567	258	28	in	in	ADP
abrj-567	258	29	control	control	NOUN
abrj-567	258	30	and	and	CCONJ
abrj-567	258	31	supervision	supervision	NOUN
abrj-567	258	32	capabilities	capability	NOUN
abrj-567	258	33	time	time	NOUN
abrj-567	258	34	of	of	ADP
abrj-567	258	35	invoice	invoice	NOUN
abrj-567	258	36	processing	processing	NOUN
abrj-567	258	37	(	(	PUNCT
abrj-567	258	38	days	day	NOUN
abrj-567	258	39	)	)	PUNCT
abrj-567	258	40	10	10	NUM
abrj-567	258	41	2	2	NUM
abrj-567	258	42	80	80	NUM
abrj-567	258	43	%	%	NOUN
abrj-567	258	44	reduction	reduction	NOUN
abrj-567	258	45	significant	significant	ADJ
abrj-567	258	46	speeding	speed	VERB
abrj-567	258	47	up	up	ADP
abrj-567	258	48	in	in	ADP
abrj-567	258	49	financial	financial	ADJ
abrj-567	258	50	processes	process	NOUN
abrj-567	258	51	percentage	percentage	NOUN
abrj-567	258	52	of	of	ADP
abrj-567	258	53	recovered	recovered	ADJ
abrj-567	258	54	missed	miss	VERB
abrj-567	258	55	costs	cost	NOUN
abrj-567	258	56	(	(	PUNCT
abrj-567	258	57	%	%	INTJ
abrj-567	258	58	)	)	PUNCT
abrj-567	258	59	70	70	NUM
abrj-567	258	60	95	95	NUM
abrj-567	258	61	25%+	25%+	NUM
abrj-567	258	62	decrease	decrease	NOUN
abrj-567	258	63	in	in	ADP
abrj-567	258	64	financial	financial	ADJ
abrj-567	258	65	losses	loss	NOUN
abrj-567	258	66	and	and	CCONJ
abrj-567	258	67	increase	increase	VERB
abrj-567	258	68	cost	cost	NOUN
abrj-567	258	69	recovery	recovery	NOUN
abrj-567	258	70	satisfaction	satisfaction	NOUN
abrj-567	258	71	of	of	ADP
abrj-567	258	72	suppliers	supplier	NOUN
abrj-567	258	73	and	and	CCONJ
abrj-567	258	74	partners	partner	NOUN
abrj-567	258	75	(	(	PUNCT
abrj-567	258	76	out	out	ADP
abrj-567	258	77	of	of	ADP
abrj-567	258	78	100	100	NUM
abrj-567	258	79	)	)	PUNCT
abrj-567	258	80	60	60	NUM
abrj-567	258	81	85	85	NUM
abrj-567	258	82	41.6%+	41.6%+	NUM
abrj-567	258	83	enhanced	enhance	VERB
abrj-567	258	84	collaboration	collaboration	NOUN
abrj-567	258	85	and	and	CCONJ
abrj-567	258	86	reliability	reliability	NOUN
abrj-567	258	87	among	among	ADP
abrj-567	258	88	parties	party	NOUN
abrj-567	258	89	transparency	transparency	NOUN
abrj-567	258	90	in	in	ADP
abrj-567	258	91	processes	process	NOUN
abrj-567	258	92	(	(	PUNCT
abrj-567	258	93	%	%	INTJ
abrj-567	258	94	)	)	PUNCT
abrj-567	258	95	50	50	NUM
abrj-567	258	96	90	90	NUM
abrj-567	258	97	80%+	80%+	NUM
abrj-567	258	98	more	more	ADV
abrj-567	258	99	transparent	transparent	ADJ
abrj-567	258	100	work	work	NOUN
abrj-567	258	101	environment	environment	NOUN
abrj-567	258	102	and	and	CCONJ
abrj-567	258	103	improved	improve	VERB
abrj-567	258	104	transparency	transparency	NOUN
abrj-567	258	105	the	the	DET
abrj-567	258	106	table	table	NOUN
abrj-567	258	107	demonstrates	demonstrate	VERB
abrj-567	258	108	a	a	DET
abrj-567	258	109	clear	clear	ADJ
abrj-567	258	110	improvement	improvement	NOUN
abrj-567	258	111	in	in	ADP
abrj-567	258	112	several	several	ADJ
abrj-567	258	113	key	key	ADJ
abrj-567	258	114	indicators	indicator	NOUN
abrj-567	258	115	after	after	ADP
abrj-567	258	116	implementing	implement	VERB
abrj-567	258	117	the	the	DET
abrj-567	258	118	blockchainsupported	blockchainsupporte	VERB
abrj-567	258	119	open	open	ADJ
abrj-567	258	120	ledger	ledger	NOUN
abrj-567	258	121	system	system	NOUN
abrj-567	258	122	compared	compare	VERB
abrj-567	258	123	to	to	ADP
abrj-567	258	124	the	the	DET
abrj-567	258	125	traditional	traditional	ADJ
abrj-567	258	126	situation	situation	NOUN
abrj-567	258	127	.	.	PUNCT
abrj-567	259	1	efficiency	efficiency	NOUN
abrj-567	259	2	of	of	ADP
abrj-567	259	3	supply	supply	NOUN
abrj-567	259	4	chain	chain	NOUN
abrj-567	259	5	management	management	NOUN
abrj-567	259	6	increased	increase	VERB
abrj-567	259	7	from	from	ADP
abrj-567	259	8	55	55	NUM
abrj-567	259	9	to	to	ADP
abrj-567	259	10	80	80	NUM
abrj-567	259	11	,	,	PUNCT
abrj-567	259	12	representing	represent	VERB
abrj-567	259	13	an	an	DET
abrj-567	259	14	improvement	improvement	NOUN
abrj-567	259	15	of	of	ADP
abrj-567	259	16	over	over	ADP
abrj-567	259	17	45	45	NUM
abrj-567	259	18	%	%	NOUN
abrj-567	259	19	,	,	PUNCT
abrj-567	259	20	reflecting	reflect	VERB
abrj-567	259	21	enhanced	enhanced	ADJ
abrj-567	259	22	control	control	NOUN
abrj-567	259	23	and	and	CCONJ
abrj-567	259	24	precise	precise	ADJ
abrj-567	259	25	monitoring	monitoring	NOUN
abrj-567	259	26	through	through	ADP
abrj-567	259	27	transparent	transparent	ADJ
abrj-567	259	28	open	open	ADJ
abrj-567	259	29	ledgers	ledger	NOUN
abrj-567	259	30	.	.	PUNCT
abrj-567	260	1	time	time	NOUN
abrj-567	260	2	to	to	PART
abrj-567	260	3	process	process	VERB
abrj-567	260	4	invoices	invoice	NOUN
abrj-567	260	5	decreased	decrease	VERB
abrj-567	260	6	from	from	ADP
abrj-567	260	7	10	10	NUM
abrj-567	260	8	days	day	NOUN
abrj-567	260	9	to	to	ADP
abrj-567	260	10	2	2	NUM
abrj-567	260	11	days	day	NOUN
abrj-567	260	12	,	,	PUNCT
abrj-567	260	13	an	an	DET
abrj-567	260	14	80	80	NUM
abrj-567	260	15	%	%	NOUN
abrj-567	260	16	reduction	reduction	NOUN
abrj-567	260	17	,	,	PUNCT
abrj-567	260	18	significantly	significantly	ADV
abrj-567	260	19	speeding	speed	VERB
abrj-567	260	20	up	up	ADP
abrj-567	260	21	financial	financial	ADJ
abrj-567	260	22	processes	process	NOUN
abrj-567	260	23	and	and	CCONJ
abrj-567	260	24	minimizing	minimize	VERB
abrj-567	260	25	payment	payment	NOUN
abrj-567	260	26	delays	delay	NOUN
abrj-567	260	27	.	.	PUNCT
abrj-567	261	1	the	the	DET
abrj-567	261	2	percentage	percentage	NOUN
abrj-567	261	3	of	of	ADP
abrj-567	261	4	recovered	recovered	ADJ
abrj-567	261	5	lost	lose	VERB
abrj-567	261	6	costs	cost	NOUN
abrj-567	261	7	enhanced	enhance	VERB
abrj-567	261	8	from	from	ADP
abrj-567	261	9	70	70	NUM
abrj-567	261	10	%	%	NOUN
abrj-567	261	11	to	to	PART
abrj-567	261	12	95	95	NUM
abrj-567	261	13	%	%	NOUN
abrj-567	261	14	,	,	PUNCT
abrj-567	261	15	showing	show	VERB
abrj-567	261	16	a	a	DET
abrj-567	261	17	reduction	reduction	NOUN
abrj-567	261	18	in	in	ADP
abrj-567	261	19	financial	financial	ADJ
abrj-567	261	20	losses	loss	NOUN
abrj-567	261	21	and	and	CCONJ
abrj-567	261	22	increased	increase	VERB
abrj-567	261	23	effectiveness	effectiveness	NOUN
abrj-567	261	24	in	in	ADP
abrj-567	261	25	cost	cost	NOUN
abrj-567	261	26	control	control	NOUN
abrj-567	261	27	.	.	PUNCT
abrj-567	262	1	supplier	supplier	NOUN
abrj-567	262	2	and	and	CCONJ
abrj-567	262	3	partner	partner	NOUN
abrj-567	262	4	satisfaction	satisfaction	NOUN
abrj-567	262	5	rose	rise	VERB
abrj-567	262	6	from	from	ADP
abrj-567	262	7	60	60	NUM
abrj-567	262	8	to	to	ADP
abrj-567	262	9	85	85	NUM
abrj-567	262	10	,	,	PUNCT
abrj-567	262	11	an	an	DET
abrj-567	262	12	improvement	improvement	NOUN
abrj-567	262	13	of	of	ADP
abrj-567	262	14	over	over	ADP
abrj-567	262	15	41.6	41.6	NUM
abrj-567	262	16	%	%	NOUN
abrj-567	262	17	,	,	PUNCT
abrj-567	262	18	reflecting	reflect	VERB
abrj-567	262	19	enhanced	enhanced	ADJ
abrj-567	262	20	collaboration	collaboration	NOUN
abrj-567	262	21	and	and	CCONJ
abrj-567	262	22	trust	trust	NOUN
abrj-567	262	23	among	among	ADP
abrj-567	262	24	parties	party	NOUN
abrj-567	262	25	through	through	ADP
abrj-567	262	26	greater	great	ADJ
abrj-567	262	27	transparency	transparency	NOUN
abrj-567	262	28	and	and	CCONJ
abrj-567	262	29	reliable	reliable	ADJ
abrj-567	262	30	information	information	NOUN
abrj-567	262	31	.	.	PUNCT
abrj-567	263	1	at	at	ADP
abrj-567	263	2	last	last	ADJ
abrj-567	263	3	,	,	PUNCT
abrj-567	263	4	process	process	NOUN
abrj-567	263	5	transparency	transparency	NOUN
abrj-567	263	6	increased	increase	VERB
abrj-567	263	7	from	from	ADP
abrj-567	263	8	50	50	NUM
abrj-567	263	9	%	%	NOUN
abrj-567	263	10	to	to	PART
abrj-567	263	11	90	90	NUM
abrj-567	263	12	%	%	NOUN
abrj-567	263	13	,	,	PUNCT
abrj-567	263	14	an	an	DET
abrj-567	263	15	enhancement	enhancement	NOUN
abrj-567	263	16	exceeding	exceed	VERB
abrj-567	263	17	80	80	NUM
abrj-567	263	18	%	%	NOUN
abrj-567	263	19	,	,	PUNCT
abrj-567	263	20	creating	create	VERB
abrj-567	263	21	a	a	DET
abrj-567	263	22	understandable	understandable	ADJ
abrj-567	263	23	and	and	CCONJ
abrj-567	263	24	more	more	ADV
abrj-567	263	25	transparent	transparent	ADJ
abrj-567	263	26	work	work	NOUN
abrj-567	263	27	environment	environment	NOUN
abrj-567	263	28	that	that	PRON
abrj-567	263	29	strengthens	strengthen	VERB
abrj-567	263	30	the	the	DET
abrj-567	263	31	integrity	integrity	NOUN
abrj-567	263	32	and	and	CCONJ
abrj-567	263	33	reliability	reliability	NOUN
abrj-567	263	34	of	of	ADP
abrj-567	263	35	supply	supply	NOUN
abrj-567	263	36	chain	chain	NOUN
abrj-567	263	37	operations	operation	NOUN
abrj-567	263	38	.	.	PUNCT
abrj-567	264	1	5.6	5.6	NUM
abrj-567	264	2	.	.	PUNCT
abrj-567	265	1	statistical	statistical	ADJ
abrj-567	265	2	analysis	analysis	NOUN
abrj-567	265	3	to	to	PART
abrj-567	265	4	assess	assess	VERB
abrj-567	265	5	the	the	DET
abrj-567	265	6	impact	impact	NOUN
abrj-567	265	7	of	of	ADP
abrj-567	265	8	integrating	integrate	VERB
abrj-567	265	9	open	open	ADJ
abrj-567	265	10	ledger	ledger	NOUN
abrj-567	265	11	accounting	accounting	NOUN
abrj-567	265	12	and	and	CCONJ
abrj-567	265	13	blockchain	blockchain	PROPN
abrj-567	265	14	technology	technology	PROPN
abrj-567	265	15	table	table	NOUN
abrj-567	265	16	9	9	NUM
abrj-567	265	17	.	.	PUNCT
abrj-567	265	18	estimation	estimation	NOUN
abrj-567	265	19	of	of	ADP
abrj-567	265	20	the	the	DET
abrj-567	265	21	probability	probability	NOUN
abrj-567	265	22	value	value	NOUN
abrj-567	265	23	(	(	PUNCT
abrj-567	265	24	p	p	NOUN
abrj-567	265	25	-	-	PUNCT
abrj-567	265	26	value	value	NOUN
abrj-567	265	27	)	)	PUNCT
abrj-567	265	28	.	.	PUNCT
abrj-567	266	1	indicator	indicator	NOUN
abrj-567	266	2	mean	mean	VERB
abrj-567	266	3	before	before	ADP
abrj-567	266	4	implementation	implementation	NOUN
abrj-567	266	5	mean	mean	VERB
abrj-567	266	6	after	after	ADP
abrj-567	266	7	implementation	implementation	NOUN
abrj-567	266	8	difference	difference	NOUN
abrj-567	266	9	(	(	PUNCT
abrj-567	266	10	after	after	ADP
abrj-567	266	11	−	−	PROPN
abrj-567	266	12	before	before	ADV
abrj-567	266	13	)	)	PUNCT
abrj-567	266	14	pvalue	pvalue	NOUN
abrj-567	266	15	interpretation	interpretation	NOUN
abrj-567	266	16	error	error	NOUN
abrj-567	266	17	rate	rate	NOUN
abrj-567	266	18	in	in	ADP
abrj-567	266	19	cost	cost	NOUN
abrj-567	266	20	reports	report	NOUN
abrj-567	266	21	(	(	PUNCT
abrj-567	266	22	%	%	INTJ
abrj-567	266	23	)	)	PUNCT
abrj-567	266	24	12	12	NUM
abrj-567	266	25	2	2	NUM
abrj-567	266	26	−10	−10	X
abrj-567	266	27	<	<	X
abrj-567	266	28	0.01	0.01	NUM
abrj-567	266	29	significant	significant	ADJ
abrj-567	266	30	and	and	CCONJ
abrj-567	266	31	statistically	statistically	ADV
abrj-567	266	32	meaningful	meaningful	ADJ
abrj-567	266	33	decrease	decrease	NOUN
abrj-567	266	34	,	,	PUNCT
abrj-567	266	35	clearly	clearly	ADV
abrj-567	266	36	improving	improve	VERB
abrj-567	266	37	accuracy	accuracy	NOUN
abrj-567	266	38	.	.	PUNCT
abrj-567	267	1	data	datum	NOUN
abrj-567	267	2	update	update	NOUN
abrj-567	267	3	time	time	NOUN
abrj-567	267	4	(	(	PUNCT
abrj-567	267	5	minutes	minute	NOUN
abrj-567	267	6	)	)	PUNCT
abrj-567	267	7	10,080	10,080	NUM
abrj-567	267	8	(	(	PUNCT
abrj-567	267	9	7	7	NUM
abrj-567	267	10	days	day	NOUN
abrj-567	267	11	)	)	PUNCT
abrj-567	267	12	5	5	NUM
abrj-567	267	13	−10,075	−10,075	PROPN
abrj-567	267	14	<	<	X
abrj-567	267	15	0.01	0.01	NUM
abrj-567	267	16	substantial	substantial	ADJ
abrj-567	267	17	improvement	improvement	NOUN
abrj-567	267	18	in	in	ADP
abrj-567	267	19	update	update	NOUN
abrj-567	267	20	speed	speed	NOUN
abrj-567	267	21	,	,	PUNCT
abrj-567	267	22	highly	highly	ADV
abrj-567	267	23	significant	significant	ADJ
abrj-567	267	24	statistical	statistical	ADJ
abrj-567	267	25	difference	difference	NOUN
abrj-567	267	26	.	.	PUNCT
abrj-567	268	1	transparency	transparency	NOUN
abrj-567	268	2	level	level	NOUN
abrj-567	268	3	(	(	PUNCT
abrj-567	268	4	out	out	ADP
abrj-567	268	5	of	of	ADP
abrj-567	268	6	100	100	NUM
abrj-567	268	7	)	)	PUNCT
abrj-567	268	8	40	40	NUM
abrj-567	268	9	90	90	NUM
abrj-567	268	10	50	50	NUM
abrj-567	268	11	<	<	X
abrj-567	268	12	0.01	0.01	NUM
abrj-567	268	13	notable	notable	ADJ
abrj-567	268	14	and	and	CCONJ
abrj-567	268	15	statistically	statistically	ADV
abrj-567	268	16	significant	significant	ADJ
abrj-567	268	17	increase	increase	NOUN
abrj-567	268	18	in	in	ADP
abrj-567	268	19	transparency	transparency	NOUN
abrj-567	268	20	.	.	PUNCT
abrj-567	269	1	cost	cost	NOUN
abrj-567	269	2	-	-	PUNCT
abrj-567	269	3	related	relate	VERB
abrj-567	269	4	dispute	dispute	NOUN
abrj-567	269	5	rate	rate	NOUN
abrj-567	269	6	(	(	PUNCT
abrj-567	269	7	%	%	NOUN
abrj-567	269	8	)	)	PUNCT
abrj-567	269	9	15	15	NUM
abrj-567	269	10	3	3	NUM
abrj-567	269	11	−12	−12	NOUN
abrj-567	269	12	<	<	X
abrj-567	269	13	0.01	0.01	NUM
abrj-567	269	14	significant	significant	ADJ
abrj-567	269	15	reduction	reduction	NOUN
abrj-567	269	16	in	in	ADP
abrj-567	269	17	disputes	dispute	NOUN
abrj-567	269	18	,	,	PUNCT
abrj-567	269	19	indicating	indicate	VERB
abrj-567	269	20	better	well	ADJ
abrj-567	269	21	cost	cost	NOUN
abrj-567	269	22	clarity	clarity	NOUN
abrj-567	269	23	.	.	PUNCT
abrj-567	270	1	the	the	DET
abrj-567	270	2	results	result	NOUN
abrj-567	270	3	of	of	ADP
abrj-567	270	4	statistical	statistical	ADJ
abrj-567	270	5	analysis	analysis	NOUN
abrj-567	270	6	show	show	VERB
abrj-567	270	7	a	a	DET
abrj-567	270	8	strong	strong	ADJ
abrj-567	270	9	and	and	CCONJ
abrj-567	270	10	positive	positive	ADJ
abrj-567	270	11	impact	impact	NOUN
abrj-567	270	12	of	of	ADP
abrj-567	270	13	implementing	implement	VERB
abrj-567	270	14	blockchain	blockchain	NOUN
abrj-567	270	15	-	-	PUNCT
abrj-567	270	16	supported	support	VERB
abrj-567	270	17	open	open	ADJ
abrj-567	270	18	book	book	NOUN
abrj-567	270	19	accounting	account	VERB
abrj-567	270	20	on	on	ADP
abrj-567	270	21	the	the	DET
abrj-567	270	22	cost	cost	NOUN
abrj-567	270	23	system	system	NOUN
abrj-567	270	24	performance	performance	NOUN
abrj-567	270	25	at	at	ADP
abrj-567	270	26	iraqi	iraqi	ADJ
abrj-567	270	27	airways	airway	NOUN
abrj-567	270	28	.	.	PUNCT
abrj-567	271	1	a	a	DET
abrj-567	271	2	notable	notable	ADJ
abrj-567	271	3	decrease	decrease	NOUN
abrj-567	271	4	in	in	ADP
abrj-567	271	5	the	the	DET
abrj-567	271	6	error	error	NOUN
abrj-567	271	7	rate	rate	NOUN
abrj-567	271	8	in	in	ADP
abrj-567	271	9	cost	cost	NOUN
abrj-567	271	10	reports	report	NOUN
abrj-567	271	11	was	be	AUX
abrj-567	271	12	observed	observe	VERB
abrj-567	271	13	,	,	PUNCT
abrj-567	271	14	falling	fall	VERB
abrj-567	271	15	from	from	ADP
abrj-567	271	16	12	12	NUM
abrj-567	271	17	%	%	NOUN
abrj-567	271	18	to	to	PART
abrj-567	271	19	2	2	NUM
abrj-567	271	20	%	%	NOUN
abrj-567	271	21	,	,	PUNCT
abrj-567	271	22	supporting	support	VERB
abrj-567	271	23	the	the	DET
abrj-567	271	24	study	study	NOUN
abrj-567	271	25	hypothesis	hypothesis	NOUN
abrj-567	271	26	that	that	PRON
abrj-567	271	27	integrating	integrate	VERB
abrj-567	271	28	open	open	ADJ
abrj-567	271	29	book	book	NOUN
abrj-567	271	30	accounting	account	VERB
abrj-567	271	31	with	with	ADP
abrj-567	271	32	blockchain	blockchain	PROPN
abrj-567	271	33	technology	technology	PROPN
abrj-567	271	34	enhances	enhance	VERB
abrj-567	271	35	the	the	DET
abrj-567	271	36	accuracy	accuracy	NOUN
abrj-567	271	37	of	of	ADP
abrj-567	271	38	accounting	accounting	NOUN
abrj-567	271	39	data	datum	NOUN
abrj-567	271	40	.	.	PUNCT
abrj-567	272	1	additionally	additionally	ADV
abrj-567	272	2	,	,	PUNCT
abrj-567	272	3	data	datum	NOUN
abrj-567	272	4	update	update	NOUN
abrj-567	272	5	time	time	NOUN
abrj-567	272	6	was	be	AUX
abrj-567	272	7	dramatically	dramatically	ADV
abrj-567	272	8	reduced	reduce	VERB
abrj-567	272	9	from	from	ADP
abrj-567	272	10	7	7	NUM
abrj-567	272	11	days	day	NOUN
abrj-567	272	12	to	to	ADP
abrj-567	272	13	5	5	NUM
abrj-567	272	14	minutes	minute	NOUN
abrj-567	272	15	,	,	PUNCT
abrj-567	272	16	enhancing	enhance	VERB
abrj-567	272	17	the	the	DET
abrj-567	272	18	company	company	NOUN
abrj-567	272	19	's	's	PART
abrj-567	272	20	ability	ability	NOUN
abrj-567	272	21	to	to	PART
abrj-567	272	22	make	make	VERB
abrj-567	272	23	faster	fast	ADV
abrj-567	272	24	and	and	CCONJ
abrj-567	272	25	more	more	ADV
abrj-567	272	26	effective	effective	ADJ
abrj-567	272	27	managerial	managerial	ADJ
abrj-567	272	28	decisions	decision	NOUN
abrj-567	272	29	.	.	PUNCT
abrj-567	273	1	this	this	PRON
abrj-567	273	2	supports	support	VERB
abrj-567	273	3	the	the	DET
abrj-567	273	4	second	second	ADJ
abrj-567	273	5	study	study	NOUN
abrj-567	273	6	objective	objective	NOUN
abrj-567	273	7	of	of	ADP
abrj-567	273	8	improving	improve	VERB
abrj-567	273	9	data	datum	NOUN
abrj-567	273	10	update	update	NOUN
abrj-567	273	11	speed	speed	NOUN
abrj-567	273	12	and	and	CCONJ
abrj-567	273	13	asian	asian	ADJ
abrj-567	273	14	business	business	NOUN
abrj-567	273	15	research	research	NOUN
abrj-567	273	16	journal	journal	NOUN
abrj-567	273	17	,	,	PUNCT
abrj-567	273	18	2025	2025	NUM
abrj-567	273	19	,	,	PUNCT
abrj-567	273	20	10(9	10(9	NUM
abrj-567	273	21	):	):	PUNCT
abrj-567	273	22	50	50	NUM
abrj-567	273	23	-	-	SYM
abrj-567	273	24	61	61	NUM
abrj-567	273	25	60	60	NUM
abrj-567	273	26	©	©	ADP
abrj-567	273	27	2025	2025	NUM
abrj-567	273	28	by	by	ADP
abrj-567	273	29	the	the	DET
abrj-567	273	30	author	author	NOUN
abrj-567	273	31	;	;	PUNCT
abrj-567	273	32	licensee	licensee	NOUN
abrj-567	273	33	eastern	eastern	ADJ
abrj-567	273	34	centre	centre	NOUN
abrj-567	273	35	of	of	ADP
abrj-567	273	36	science	science	NOUN
abrj-567	273	37	and	and	CCONJ
abrj-567	273	38	education	education	NOUN
abrj-567	273	39	,	,	PUNCT
abrj-567	273	40	usa	usa	PROPN
abrj-567	273	41	increasing	increase	VERB
abrj-567	273	42	operational	operational	ADJ
abrj-567	273	43	transparency	transparency	NOUN
abrj-567	273	44	.	.	PUNCT
abrj-567	274	1	moreover	moreover	ADV
abrj-567	274	2	,	,	PUNCT
abrj-567	274	3	the	the	DET
abrj-567	274	4	transparency	transparency	NOUN
abrj-567	274	5	level	level	NOUN
abrj-567	274	6	increased	increase	VERB
abrj-567	274	7	substantially	substantially	ADV
abrj-567	274	8	from	from	ADP
abrj-567	274	9	40	40	NUM
abrj-567	274	10	to	to	PART
abrj-567	274	11	90	90	NUM
abrj-567	274	12	points	point	NOUN
abrj-567	274	13	,	,	PUNCT
abrj-567	274	14	confirming	confirm	VERB
abrj-567	274	15	that	that	SCONJ
abrj-567	274	16	the	the	DET
abrj-567	274	17	implementation	implementation	NOUN
abrj-567	274	18	improves	improve	VERB
abrj-567	274	19	the	the	DET
abrj-567	274	20	clarity	clarity	NOUN
abrj-567	274	21	of	of	ADP
abrj-567	274	22	operations	operation	NOUN
abrj-567	274	23	and	and	CCONJ
abrj-567	274	24	cost	cost	NOUN
abrj-567	274	25	reports	report	NOUN
abrj-567	274	26	.	.	PUNCT
abrj-567	275	1	this	this	PRON
abrj-567	275	2	,	,	PUNCT
abrj-567	275	3	in	in	ADP
abrj-567	275	4	turn	turn	NOUN
abrj-567	275	5	,	,	PUNCT
abrj-567	275	6	contributed	contribute	VERB
abrj-567	275	7	to	to	ADP
abrj-567	275	8	a	a	DET
abrj-567	275	9	reduction	reduction	NOUN
abrj-567	275	10	in	in	ADP
abrj-567	275	11	cost	cost	NOUN
abrj-567	275	12	-	-	PUNCT
abrj-567	275	13	related	relate	VERB
abrj-567	275	14	disputes	dispute	NOUN
abrj-567	275	15	,	,	PUNCT
abrj-567	275	16	which	which	PRON
abrj-567	275	17	declined	decline	VERB
abrj-567	275	18	from	from	ADP
abrj-567	275	19	15	15	NUM
abrj-567	275	20	%	%	NOUN
abrj-567	275	21	to	to	PART
abrj-567	275	22	3	3	NUM
abrj-567	275	23	%	%	NOUN
abrj-567	275	24	,	,	PUNCT
abrj-567	275	25	supporting	support	VERB
abrj-567	275	26	the	the	DET
abrj-567	275	27	study	study	NOUN
abrj-567	275	28	hypothesis	hypothesis	NOUN
abrj-567	275	29	that	that	SCONJ
abrj-567	275	30	this	this	DET
abrj-567	275	31	integration	integration	NOUN
abrj-567	275	32	reduces	reduce	VERB
abrj-567	275	33	financial	financial	ADJ
abrj-567	275	34	conflicts	conflict	NOUN
abrj-567	275	35	resulting	result	VERB
abrj-567	275	36	from	from	ADP
abrj-567	275	37	ambiguity	ambiguity	NOUN
abrj-567	275	38	or	or	CCONJ
abrj-567	275	39	errors	error	NOUN
abrj-567	275	40	in	in	ADP
abrj-567	275	41	cost	cost	NOUN
abrj-567	275	42	reporting	reporting	NOUN
abrj-567	275	43	.	.	PUNCT
abrj-567	276	1	altogether	altogether	ADV
abrj-567	276	2	,	,	PUNCT
abrj-567	276	3	these	these	DET
abrj-567	276	4	results	result	NOUN
abrj-567	276	5	confirm	confirm	VERB
abrj-567	276	6	the	the	DET
abrj-567	276	7	study	study	NOUN
abrj-567	276	8	’s	’s	PART
abrj-567	276	9	main	main	ADJ
abrj-567	276	10	hypothesis	hypothesis	NOUN
abrj-567	276	11	showing	show	VERB
abrj-567	276	12	that	that	SCONJ
abrj-567	276	13	implementing	implement	VERB
abrj-567	276	14	blockchain	blockchain	NOUN
abrj-567	276	15	-	-	PUNCT
abrj-567	276	16	supported	support	VERB
abrj-567	276	17	open	open	ADJ
abrj-567	276	18	book	book	NOUN
abrj-567	276	19	accounting	accounting	NOUN
abrj-567	276	20	can	can	AUX
abrj-567	276	21	notably	notably	ADV
abrj-567	276	22	improve	improve	VERB
abrj-567	276	23	the	the	DET
abrj-567	276	24	accuracy	accuracy	NOUN
abrj-567	276	25	,	,	PUNCT
abrj-567	276	26	transparency	transparency	NOUN
abrj-567	276	27	,	,	PUNCT
abrj-567	276	28	and	and	CCONJ
abrj-567	276	29	efficiency	efficiency	NOUN
abrj-567	276	30	of	of	ADP
abrj-567	276	31	the	the	DET
abrj-567	276	32	cost	cost	NOUN
abrj-567	276	33	accounting	accounting	NOUN
abrj-567	276	34	system	system	NOUN
abrj-567	276	35	at	at	ADP
abrj-567	276	36	iraqi	iraqi	ADJ
abrj-567	276	37	airways	airways	PROPN
abrj-567	276	38	table	table	NOUN
abrj-567	276	39	10	10	NUM
abrj-567	276	40	.	.	PUNCT
abrj-567	277	1	hypothesis	hypothesis	NOUN
abrj-567	277	2	testing	testing	NOUN
abrj-567	277	3	(	(	PUNCT
abrj-567	277	4	two	two	NUM
abrj-567	277	5	sample	sample	NOUN
abrj-567	277	6	mean	mean	VERB
abrj-567	277	7	comparison	comparison	NOUN
abrj-567	277	8	test	test	NOUN
abrj-567	277	9	)	)	PUNCT
abrj-567	277	10	.	.	PUNCT
abrj-567	278	1	benchmark	benchmark	NOUN
abrj-567	278	2	mean	mean	NOUN
abrj-567	278	3	before	before	ADP
abrj-567	278	4	implementation	implementation	NOUN
abrj-567	278	5	mean	mean	VERB
abrj-567	278	6	after	after	ADP
abrj-567	278	7	implementation	implementation	NOUN
abrj-567	278	8	significant	significant	ADJ
abrj-567	278	9	difference	difference	NOUN
abrj-567	278	10	(	(	PUNCT
abrj-567	278	11	statistically	statistically	ADV
abrj-567	278	12	)	)	PUNCT
abrj-567	278	13	(	(	PUNCT
abrj-567	278	14	pvalue	pvalue	VERB
abrj-567	278	15	<	<	NOUN
abrj-567	278	16	0.05	0.05	NUM
abrj-567	278	17	)	)	PUNCT
abrj-567	278	18	note	note	NOUN
abrj-567	278	19	error	error	NOUN
abrj-567	278	20	rate	rate	NOUN
abrj-567	278	21	(	(	PUNCT
abrj-567	278	22	%	%	NOUN
abrj-567	278	23	)	)	PUNCT
abrj-567	278	24	12	12	NUM
abrj-567	278	25	2	2	NUM
abrj-567	279	1	yes	yes	INTJ
abrj-567	279	2	large	large	ADJ
abrj-567	279	3	and	and	CCONJ
abrj-567	279	4	statistically	statistically	ADV
abrj-567	279	5	significant	significant	ADJ
abrj-567	279	6	difference	difference	NOUN
abrj-567	279	7	;	;	PUNCT
abrj-567	279	8	technology	technology	NOUN
abrj-567	279	9	improved	improve	VERB
abrj-567	279	10	accounting	accounting	NOUN
abrj-567	279	11	accuracy	accuracy	NOUN
abrj-567	279	12	.	.	PUNCT
abrj-567	280	1	data	datum	NOUN
abrj-567	280	2	update	update	NOUN
abrj-567	280	3	time	time	NOUN
abrj-567	280	4	7	7	NUM
abrj-567	280	5	days	day	NOUN
abrj-567	280	6	5	5	NUM
abrj-567	280	7	minutes	minute	NOUN
abrj-567	280	8	yes	yes	INTJ
abrj-567	280	9	substantial	substantial	ADJ
abrj-567	280	10	difference	difference	NOUN
abrj-567	280	11	in	in	ADP
abrj-567	280	12	update	update	NOUN
abrj-567	280	13	speed	speed	NOUN
abrj-567	280	14	,	,	PUNCT
abrj-567	280	15	enhancing	enhance	VERB
abrj-567	280	16	rapid	rapid	ADJ
abrj-567	280	17	decision	decision	NOUN
abrj-567	280	18	-	-	PUNCT
abrj-567	280	19	making	making	NOUN
abrj-567	280	20	.	.	PUNCT
abrj-567	281	1	transparency	transparency	NOUN
abrj-567	281	2	level	level	NOUN
abrj-567	281	3	(	(	PUNCT
abrj-567	281	4	out	out	ADP
abrj-567	281	5	of	of	ADP
abrj-567	281	6	100	100	NUM
abrj-567	281	7	)	)	PUNCT
abrj-567	281	8	40	40	NUM
abrj-567	281	9	85	85	NUM
abrj-567	282	1	yes	yes	INTJ
abrj-567	282	2	significant	significant	ADJ
abrj-567	282	3	and	and	CCONJ
abrj-567	282	4	statistically	statistically	ADV
abrj-567	282	5	meaningful	meaningful	ADJ
abrj-567	282	6	increase	increase	NOUN
abrj-567	282	7	,	,	PUNCT
abrj-567	282	8	reflecting	reflect	VERB
abrj-567	282	9	higher	high	ADJ
abrj-567	282	10	transparency	transparency	NOUN
abrj-567	282	11	.	.	PUNCT
abrj-567	283	1	dispute	dispute	NOUN
abrj-567	283	2	rate	rate	NOUN
abrj-567	283	3	(	(	PUNCT
abrj-567	283	4	%	%	INTJ
abrj-567	283	5	)	)	PUNCT
abrj-567	283	6	15	15	NUM
abrj-567	283	7	3	3	NUM
abrj-567	283	8	yes	yes	INTJ
abrj-567	283	9	major	major	ADJ
abrj-567	283	10	decrease	decrease	NOUN
abrj-567	283	11	indicates	indicate	VERB
abrj-567	283	12	better	well	ADJ
abrj-567	283	13	clarity	clarity	NOUN
abrj-567	283	14	and	and	CCONJ
abrj-567	283	15	reduced	reduce	VERB
abrj-567	283	16	financial	financial	ADJ
abrj-567	283	17	disputes	dispute	NOUN
abrj-567	283	18	.	.	PUNCT
abrj-567	284	1	the	the	DET
abrj-567	284	2	above	above	ADJ
abrj-567	284	3	table	table	NOUN
abrj-567	284	4	show	show	VERB
abrj-567	284	5	that	that	SCONJ
abrj-567	284	6	all	all	DET
abrj-567	284	7	main	main	ADJ
abrj-567	284	8	indicators	indicator	NOUN
abrj-567	284	9	demonstrate	demonstrate	VERB
abrj-567	284	10	statistically	statistically	ADV
abrj-567	284	11	significant	significant	ADJ
abrj-567	284	12	enhancements	enhancement	NOUN
abrj-567	284	13	after	after	ADP
abrj-567	284	14	implementing	implement	VERB
abrj-567	284	15	blockchain	blockchain	PROPN
abrj-567	284	16	supported	support	VERB
abrj-567	284	17	open	open	ADJ
abrj-567	284	18	book	book	NOUN
abrj-567	284	19	accounting	accounting	NOUN
abrj-567	284	20	.	.	PUNCT
abrj-567	285	1	error	error	NOUN
abrj-567	285	2	rates	rate	NOUN
abrj-567	285	3	declined	decline	VERB
abrj-567	285	4	significantly	significantly	ADV
abrj-567	285	5	,	,	PUNCT
abrj-567	285	6	data	datum	NOUN
abrj-567	285	7	update	update	NOUN
abrj-567	285	8	times	time	NOUN
abrj-567	285	9	were	be	AUX
abrj-567	285	10	significantly	significantly	ADV
abrj-567	285	11	sped	speed	VERB
abrj-567	285	12	up	up	ADP
abrj-567	285	13	,	,	PUNCT
abrj-567	285	14	transparency	transparency	NOUN
abrj-567	285	15	levels	level	NOUN
abrj-567	285	16	rose	rise	VERB
abrj-567	285	17	significantly	significantly	ADV
abrj-567	285	18	,	,	PUNCT
abrj-567	285	19	and	and	CCONJ
abrj-567	285	20	cost	cost	VERB
abrj-567	285	21	related	related	ADJ
abrj-567	285	22	disputes	dispute	NOUN
abrj-567	285	23	were	be	AUX
abrj-567	285	24	greatly	greatly	ADV
abrj-567	285	25	reduced	reduce	VERB
abrj-567	285	26	.	.	PUNCT
abrj-567	286	1	these	these	PRON
abrj-567	286	2	means	mean	VERB
abrj-567	286	3	strong	strong	ADJ
abrj-567	286	4	evidence	evidence	NOUN
abrj-567	286	5	that	that	SCONJ
abrj-567	286	6	the	the	DET
abrj-567	286	7	integration	integration	NOUN
abrj-567	286	8	of	of	ADP
abrj-567	286	9	open	open	ADJ
abrj-567	286	10	book	book	NOUN
abrj-567	286	11	accounting	account	VERB
abrj-567	286	12	with	with	ADP
abrj-567	286	13	blockchain	blockchain	PROPN
abrj-567	286	14	technology	technology	PROPN
abrj-567	286	15	enhances	enhance	VERB
abrj-567	286	16	the	the	DET
abrj-567	286	17	accuracy	accuracy	NOUN
abrj-567	286	18	,	,	PUNCT
abrj-567	286	19	efficiency	efficiency	NOUN
abrj-567	286	20	,	,	PUNCT
abrj-567	286	21	and	and	CCONJ
abrj-567	286	22	transparency	transparency	NOUN
abrj-567	286	23	of	of	ADP
abrj-567	286	24	the	the	DET
abrj-567	286	25	cost	cost	NOUN
abrj-567	286	26	management	management	NOUN
abrj-567	286	27	system	system	NOUN
abrj-567	286	28	at	at	ADP
abrj-567	286	29	iraqi	iraqi	ADJ
abrj-567	286	30	airways	airway	NOUN
abrj-567	286	31	.	.	PUNCT
abrj-567	287	1	table	table	NOUN
abrj-567	287	2	9	9	NUM
abrj-567	287	3	.	.	PUNCT
abrj-567	287	4	rate	rate	NOUN
abrj-567	287	5	of	of	ADP
abrj-567	287	6	relative	relative	ADJ
abrj-567	287	7	improvement	improvement	NOUN
abrj-567	287	8	.	.	PUNCT
abrj-567	288	1	indicator	indicator	NOUN
abrj-567	288	2	rate	rate	NOUN
abrj-567	288	3	of	of	ADP
abrj-567	288	4	relative	relative	ADJ
abrj-567	288	5	improvement	improvement	NOUN
abrj-567	288	6	(	(	PUNCT
abrj-567	288	7	%	%	INTJ
abrj-567	288	8	)	)	PUNCT
abrj-567	288	9	note	note	NOUN
abrj-567	288	10	rate	rate	NOUN
abrj-567	288	11	of	of	ADP
abrj-567	288	12	error	error	NOUN
abrj-567	288	13	83.3	83.3	NUM
abrj-567	288	14	%	%	NOUN
abrj-567	288	15	decrease	decrease	NOUN
abrj-567	288	16	considerable	considerable	ADJ
abrj-567	288	17	decline	decline	NOUN
abrj-567	288	18	in	in	ADP
abrj-567	288	19	errors	error	NOUN
abrj-567	288	20	,	,	PUNCT
abrj-567	288	21	improving	improve	VERB
abrj-567	288	22	data	datum	NOUN
abrj-567	288	23	credibility	credibility	NOUN
abrj-567	288	24	.	.	PUNCT
abrj-567	289	1	time	time	NOUN
abrj-567	289	2	of	of	ADP
abrj-567	289	3	data	datum	NOUN
abrj-567	289	4	update	update	NOUN
abrj-567	289	5	over	over	ADP
abrj-567	289	6	99	99	NUM
abrj-567	289	7	%	%	NOUN
abrj-567	289	8	improvement	improvement	NOUN
abrj-567	289	9	tremendous	tremendous	ADJ
abrj-567	289	10	improvement	improvement	NOUN
abrj-567	289	11	from	from	ADP
abrj-567	289	12	days	day	NOUN
abrj-567	289	13	to	to	ADP
abrj-567	289	14	minutes	minute	NOUN
abrj-567	289	15	.	.	PUNCT
abrj-567	290	1	degree	degree	NOUN
abrj-567	290	2	of	of	ADP
abrj-567	290	3	transparency	transparency	NOUN
abrj-567	290	4	112.5	112.5	NUM
abrj-567	290	5	%	%	NOUN
abrj-567	290	6	increase	increase	NOUN
abrj-567	290	7	transparency	transparency	NOUN
abrj-567	290	8	almost	almost	ADV
abrj-567	290	9	doubled	double	VERB
abrj-567	290	10	,	,	PUNCT
abrj-567	290	11	enhancing	enhance	VERB
abrj-567	290	12	trust	trust	NOUN
abrj-567	290	13	among	among	ADP
abrj-567	290	14	parties	party	NOUN
abrj-567	290	15	.	.	PUNCT
abrj-567	291	1	rate	rate	NOUN
abrj-567	291	2	of	of	ADP
abrj-567	291	3	disputes	dispute	NOUN
abrj-567	291	4	80	80	NUM
abrj-567	291	5	%	%	NOUN
abrj-567	291	6	decrease	decrease	NOUN
abrj-567	291	7	reduction	reduction	NOUN
abrj-567	291	8	in	in	ADP
abrj-567	291	9	disputes	dispute	NOUN
abrj-567	291	10	reflects	reflect	VERB
abrj-567	291	11	greater	great	ADJ
abrj-567	291	12	stability	stability	NOUN
abrj-567	291	13	in	in	ADP
abrj-567	291	14	accounting	accounting	NOUN
abrj-567	291	15	operations	operation	NOUN
abrj-567	291	16	.	.	PUNCT
abrj-567	292	1	the	the	DET
abrj-567	292	2	table	table	NOUN
abrj-567	292	3	shows	show	VERB
abrj-567	292	4	the	the	DET
abrj-567	292	5	significant	significant	ADJ
abrj-567	292	6	relative	relative	ADJ
abrj-567	292	7	improvements	improvement	NOUN
abrj-567	292	8	for	for	ADP
abrj-567	292	9	all	all	DET
abrj-567	292	10	critical	critical	ADJ
abrj-567	292	11	indicators	indicator	NOUN
abrj-567	292	12	following	follow	VERB
abrj-567	292	13	the	the	DET
abrj-567	292	14	implementation	implementation	NOUN
abrj-567	292	15	of	of	ADP
abrj-567	292	16	blockchain	blockchain	PROPN
abrj-567	292	17	supported	support	VERB
abrj-567	292	18	open	open	ADJ
abrj-567	292	19	book	book	NOUN
abrj-567	292	20	accounting	accounting	NOUN
abrj-567	292	21	.	.	PUNCT
abrj-567	293	1	error	error	NOUN
abrj-567	293	2	rates	rate	NOUN
abrj-567	293	3	declined	decline	VERB
abrj-567	293	4	substantially	substantially	ADV
abrj-567	293	5	data	datum	NOUN
abrj-567	293	6	update	update	NOUN
abrj-567	293	7	times	time	NOUN
abrj-567	293	8	were	be	AUX
abrj-567	293	9	drastically	drastically	ADV
abrj-567	293	10	reduced	reduce	VERB
abrj-567	293	11	,	,	PUNCT
abrj-567	293	12	transparency	transparency	NOUN
abrj-567	293	13	levels	level	NOUN
abrj-567	293	14	nearly	nearly	ADV
abrj-567	293	15	doubled	double	VERB
abrj-567	293	16	,	,	PUNCT
abrj-567	293	17	and	and	CCONJ
abrj-567	293	18	cost	cost	VERB
abrj-567	293	19	related	related	ADJ
abrj-567	293	20	disputes	dispute	NOUN
abrj-567	293	21	were	be	AUX
abrj-567	293	22	significantly	significantly	ADV
abrj-567	293	23	reduced	reduce	VERB
abrj-567	293	24	.	.	PUNCT
abrj-567	294	1	these	these	DET
abrj-567	294	2	results	result	NOUN
abrj-567	294	3	collectively	collectively	ADV
abrj-567	294	4	show	show	VERB
abrj-567	294	5	that	that	SCONJ
abrj-567	294	6	the	the	DET
abrj-567	294	7	integration	integration	NOUN
abrj-567	294	8	of	of	ADP
abrj-567	294	9	open	open	ADJ
abrj-567	294	10	book	book	NOUN
abrj-567	294	11	accounting	account	VERB
abrj-567	294	12	with	with	ADP
abrj-567	294	13	blockchain	blockchain	PROPN
abrj-567	294	14	technology	technology	PROPN
abrj-567	294	15	has	have	VERB
abrj-567	294	16	a	a	DET
abrj-567	294	17	profound	profound	ADJ
abrj-567	294	18	positive	positive	ADJ
abrj-567	294	19	impact	impact	NOUN
abrj-567	294	20	on	on	ADP
abrj-567	294	21	the	the	DET
abrj-567	294	22	accuracy	accuracy	NOUN
abrj-567	294	23	,	,	PUNCT
abrj-567	294	24	efficiency	efficiency	NOUN
abrj-567	294	25	,	,	PUNCT
abrj-567	294	26	and	and	CCONJ
abrj-567	294	27	reliability	reliability	NOUN
abrj-567	294	28	of	of	ADP
abrj-567	294	29	the	the	DET
abrj-567	294	30	accounting	accounting	NOUN
abrj-567	294	31	and	and	CCONJ
abrj-567	294	32	supply	supply	NOUN
abrj-567	294	33	chain	chain	NOUN
abrj-567	294	34	processes	process	NOUN
abrj-567	294	35	.	.	PUNCT
abrj-567	295	1	table	table	NOUN
abrj-567	295	2	10	10	NUM
abrj-567	295	3	.	.	PUNCT
abrj-567	296	1	correlation	correlation	NOUN
abrj-567	296	2	analysis	analysis	NOUN
abrj-567	296	3	between	between	ADP
abrj-567	296	4	transparency	transparency	NOUN
abrj-567	296	5	and	and	CCONJ
abrj-567	296	6	supply	supply	NOUN
abrj-567	296	7	chain	chain	NOUN
abrj-567	296	8	efficiency	efficiency	NOUN
abrj-567	296	9	.	.	PUNCT
abrj-567	297	1	relationship	relationship	NOUN
abrj-567	297	2	coefficient	coefficient	NOUN
abrj-567	297	3	of	of	ADP
abrj-567	297	4	correlation	correlation	NOUN
abrj-567	297	5	degree	degree	NOUN
abrj-567	297	6	of	of	ADP
abrj-567	297	7	correlation	correlation	NOUN
abrj-567	297	8	note	note	NOUN
abrj-567	297	9	transparency	transparency	NOUN
abrj-567	297	10	↔	↔	PROPN
abrj-567	297	11	efficiency	efficiency	NOUN
abrj-567	297	12	0.85	0.85	NUM
abrj-567	297	13	strong	strong	ADJ
abrj-567	297	14	strong	strong	ADJ
abrj-567	297	15	positive	positive	ADJ
abrj-567	297	16	correlation	correlation	NOUN
abrj-567	297	17	;	;	PUNCT
abrj-567	297	18	increased	increase	VERB
abrj-567	297	19	transparency	transparency	NOUN
abrj-567	297	20	is	be	AUX
abrj-567	297	21	accompanied	accompany	VERB
abrj-567	297	22	by	by	ADP
abrj-567	297	23	a	a	DET
abrj-567	297	24	significant	significant	ADJ
abrj-567	297	25	improvement	improvement	NOUN
abrj-567	297	26	in	in	ADP
abrj-567	297	27	efficiency	efficiency	NOUN
abrj-567	297	28	.	.	PUNCT
abrj-567	298	1	the	the	DET
abrj-567	298	2	above	above	ADJ
abrj-567	298	3	analysis	analysis	NOUN
abrj-567	298	4	shows	show	VERB
abrj-567	298	5	a	a	DET
abrj-567	298	6	strong	strong	ADJ
abrj-567	298	7	positive	positive	ADJ
abrj-567	298	8	correlation	correlation	NOUN
abrj-567	298	9	between	between	ADP
abrj-567	298	10	transparency	transparency	NOUN
abrj-567	298	11	and	and	CCONJ
abrj-567	298	12	supply	supply	NOUN
abrj-567	298	13	chain	chain	NOUN
abrj-567	298	14	efficiency	efficiency	NOUN
abrj-567	298	15	.	.	PUNCT
abrj-567	299	1	this	this	PRON
abrj-567	299	2	means	mean	VERB
abrj-567	299	3	that	that	SCONJ
abrj-567	299	4	as	as	ADP
abrj-567	299	5	transparency	transparency	NOUN
abrj-567	299	6	within	within	ADP
abrj-567	299	7	the	the	DET
abrj-567	299	8	system	system	NOUN
abrj-567	299	9	increases	increase	NOUN
abrj-567	299	10	,	,	PUNCT
abrj-567	299	11	the	the	DET
abrj-567	299	12	efficiency	efficiency	NOUN
abrj-567	299	13	of	of	ADP
abrj-567	299	14	supply	supply	NOUN
abrj-567	299	15	chain	chain	NOUN
abrj-567	299	16	operations	operation	NOUN
abrj-567	299	17	also	also	ADV
abrj-567	299	18	improves	improve	VERB
abrj-567	299	19	significantly	significantly	ADV
abrj-567	299	20	.	.	PUNCT
abrj-567	300	1	implementing	implement	VERB
abrj-567	300	2	blockchain	blockchain	PROPN
abrj-567	300	3	supported	support	VERB
abrj-567	300	4	open	open	ADJ
abrj-567	300	5	book	book	NOUN
abrj-567	300	6	accounting	accounting	NOUN
abrj-567	300	7	enhances	enhance	VERB
abrj-567	300	8	transparency	transparency	NOUN
abrj-567	300	9	that	that	SCONJ
abrj-567	300	10	in	in	ADP
abrj-567	300	11	turn	turn	NOUN
abrj-567	300	12	facilitates	facilitate	VERB
abrj-567	300	13	to	to	ADP
abrj-567	300	14	more	more	ADV
abrj-567	300	15	effective	effective	ADJ
abrj-567	300	16	and	and	CCONJ
abrj-567	300	17	reliable	reliable	ADJ
abrj-567	300	18	supply	supply	NOUN
abrj-567	300	19	chain	chain	NOUN
abrj-567	300	20	management	management	NOUN
abrj-567	300	21	.	.	PUNCT
abrj-567	301	1	6	6	X
abrj-567	301	2	.	.	X
abrj-567	301	3	conclusions	conclusion	NOUN
abrj-567	301	4	1	1	X
abrj-567	301	5	.	.	PUNCT
abrj-567	302	1	the	the	DET
abrj-567	302	2	study	study	NOUN
abrj-567	302	3	presented	present	VERB
abrj-567	302	4	that	that	SCONJ
abrj-567	302	5	implementing	implement	VERB
abrj-567	302	6	a	a	DET
abrj-567	302	7	blockchain	blockchain	NOUN
abrj-567	302	8	supported	support	VERB
abrj-567	302	9	open	open	ADJ
abrj-567	302	10	book	book	NOUN
abrj-567	302	11	accounting	accounting	NOUN
abrj-567	302	12	system	system	NOUN
abrj-567	302	13	causes	cause	VERB
abrj-567	302	14	a	a	DET
abrj-567	302	15	significant	significant	ADJ
abrj-567	302	16	enhancement	enhancement	NOUN
abrj-567	302	17	in	in	ADP
abrj-567	302	18	the	the	DET
abrj-567	302	19	accuracy	accuracy	NOUN
abrj-567	302	20	of	of	ADP
abrj-567	302	21	cost	cost	NOUN
abrj-567	302	22	reports	report	NOUN
abrj-567	302	23	with	with	ADP
abrj-567	302	24	the	the	DET
abrj-567	302	25	error	error	NOUN
abrj-567	302	26	rate	rate	NOUN
abrj-567	302	27	decreasing	decrease	VERB
abrj-567	302	28	rapidly	rapidly	ADV
abrj-567	302	29	from	from	ADP
abrj-567	302	30	12	12	NUM
abrj-567	302	31	%	%	NOUN
abrj-567	302	32	to	to	PART
abrj-567	302	33	2	2	NUM
abrj-567	302	34	%	%	NOUN
abrj-567	302	35	.	.	PUNCT
abrj-567	303	1	2	2	X
abrj-567	303	2	.	.	X
abrj-567	303	3	the	the	DET
abrj-567	303	4	combination	combination	NOUN
abrj-567	303	5	of	of	ADP
abrj-567	303	6	open	open	ADJ
abrj-567	303	7	book	book	NOUN
abrj-567	303	8	accounting	accounting	NOUN
abrj-567	303	9	and	and	CCONJ
abrj-567	303	10	blockchain	blockchain	PROPN
abrj-567	303	11	technology	technology	PROPN
abrj-567	303	12	cause	cause	VERB
abrj-567	303	13	reducing	reduce	VERB
abrj-567	303	14	data	datum	NOUN
abrj-567	303	15	update	update	NOUN
abrj-567	303	16	time	time	NOUN
abrj-567	303	17	from	from	ADP
abrj-567	303	18	a	a	DET
abrj-567	303	19	number	number	NOUN
abrj-567	303	20	of	of	ADP
abrj-567	303	21	days	day	NOUN
abrj-567	303	22	to	to	ADP
abrj-567	303	23	just	just	ADV
abrj-567	303	24	a	a	DET
abrj-567	303	25	few	few	ADJ
abrj-567	303	26	minutes	minute	NOUN
abrj-567	303	27	,	,	PUNCT
abrj-567	303	28	improving	improve	VERB
abrj-567	303	29	the	the	DET
abrj-567	303	30	speed	speed	NOUN
abrj-567	303	31	of	of	ADP
abrj-567	303	32	managerial	managerial	ADJ
abrj-567	303	33	decision	decision	NOUN
abrj-567	303	34	making	making	NOUN
abrj-567	303	35	.	.	PUNCT
abrj-567	304	1	3	3	X
abrj-567	304	2	.	.	X
abrj-567	304	3	the	the	DET
abrj-567	304	4	application	application	NOUN
abrj-567	304	5	raised	raise	VERB
abrj-567	304	6	transparency	transparency	NOUN
abrj-567	304	7	in	in	ADP
abrj-567	304	8	the	the	DET
abrj-567	304	9	supply	supply	NOUN
abrj-567	304	10	chain	chain	NOUN
abrj-567	304	11	from	from	ADP
abrj-567	304	12	40	40	NUM
abrj-567	304	13	to	to	PART
abrj-567	304	14	90	90	NUM
abrj-567	304	15	points	point	NOUN
abrj-567	304	16	indicating	indicate	VERB
abrj-567	304	17	higher	high	ADJ
abrj-567	304	18	clarity	clarity	NOUN
abrj-567	304	19	in	in	ADP
abrj-567	304	20	operations	operation	NOUN
abrj-567	304	21	and	and	CCONJ
abrj-567	304	22	cost	cost	NOUN
abrj-567	304	23	reporting	reporting	NOUN
abrj-567	304	24	.	.	PUNCT
abrj-567	305	1	4	4	X
abrj-567	305	2	.	.	X
abrj-567	305	3	the	the	DET
abrj-567	305	4	system	system	NOUN
abrj-567	305	5	has	have	AUX
abrj-567	305	6	been	be	AUX
abrj-567	305	7	reduced	reduce	VERB
abrj-567	305	8	cost	cost	NOUN
abrj-567	305	9	associated	associate	VERB
abrj-567	305	10	disputes	dispute	NOUN
abrj-567	305	11	from	from	ADP
abrj-567	305	12	15	15	NUM
abrj-567	305	13	%	%	NOUN
abrj-567	305	14	to	to	PART
abrj-567	305	15	3	3	NUM
abrj-567	305	16	%	%	NOUN
abrj-567	305	17	contributing	contribute	VERB
abrj-567	305	18	to	to	ADP
abrj-567	305	19	more	more	ADV
abrj-567	305	20	reliable	reliable	ADJ
abrj-567	305	21	relationships	relationship	NOUN
abrj-567	305	22	among	among	ADP
abrj-567	305	23	stakeholders	stakeholder	NOUN
abrj-567	305	24	and	and	CCONJ
abrj-567	305	25	optimized	optimize	VERB
abrj-567	305	26	partnership	partnership	NOUN
abrj-567	305	27	.	.	PUNCT
abrj-567	306	1	5	5	X
abrj-567	306	2	.	.	PUNCT
abrj-567	306	3	the	the	DET
abrj-567	306	4	study	study	NOUN
abrj-567	306	5	presented	present	VERB
abrj-567	306	6	obvious	obvious	ADJ
abrj-567	306	7	economic	economic	ADJ
abrj-567	306	8	viability	viability	NOUN
abrj-567	306	9	for	for	ADP
abrj-567	306	10	investing	invest	VERB
abrj-567	306	11	in	in	ADP
abrj-567	306	12	this	this	DET
abrj-567	306	13	system	system	NOUN
abrj-567	306	14	,	,	PUNCT
abrj-567	306	15	achieving	achieve	VERB
abrj-567	306	16	a	a	DET
abrj-567	306	17	profitable	profitable	ADJ
abrj-567	306	18	outcome	outcome	NOUN
abrj-567	306	19	on	on	ADP
abrj-567	306	20	investment	investment	NOUN
abrj-567	306	21	after	after	ADP
abrj-567	306	22	the	the	DET
abrj-567	306	23	first	first	ADJ
abrj-567	306	24	year	year	NOUN
abrj-567	306	25	,	,	PUNCT
abrj-567	306	26	with	with	ADP
abrj-567	306	27	estimated	estimate	VERB
abrj-567	306	28	increased	increase	VERB
abrj-567	306	29	profitability	profitability	NOUN
abrj-567	306	30	over	over	ADP
abrj-567	306	31	the	the	DET
abrj-567	306	32	medium	medium	ADJ
abrj-567	306	33	term	term	NOUN
abrj-567	306	34	.	.	PUNCT
abrj-567	307	1	asian	asian	ADJ
abrj-567	307	2	business	business	PROPN
abrj-567	307	3	research	research	NOUN
abrj-567	307	4	journal	journal	NOUN
abrj-567	307	5	,	,	PUNCT
abrj-567	307	6	2025	2025	NUM
abrj-567	307	7	,	,	PUNCT
abrj-567	307	8	10(9	10(9	NUM
abrj-567	307	9	):	):	PUNCT
abrj-567	307	10	50	50	NUM
abrj-567	307	11	-	-	SYM
abrj-567	307	12	61	61	NUM
abrj-567	307	13	61	61	NUM
abrj-567	307	14	©	©	PROPN
abrj-567	307	15	2025	2025	NUM
abrj-567	307	16	by	by	ADP
abrj-567	307	17	the	the	DET
abrj-567	307	18	author	author	NOUN
abrj-567	307	19	;	;	PUNCT
abrj-567	307	20	licensee	licensee	NOUN
abrj-567	307	21	eastern	eastern	ADJ
abrj-567	307	22	centre	centre	NOUN
abrj-567	307	23	of	of	ADP
abrj-567	307	24	science	science	NOUN
abrj-567	307	25	and	and	CCONJ
abrj-567	307	26	education	education	NOUN
abrj-567	307	27	,	,	PUNCT
abrj-567	307	28	usa	usa	PROPN
abrj-567	307	29	7	7	NUM
abrj-567	307	30	.	.	PUNCT
abrj-567	307	31	recommendations	recommendation	NOUN
abrj-567	307	32	1	1	NUM
abrj-567	307	33	.	.	PUNCT
abrj-567	308	1	urge	urge	ADJ
abrj-567	308	2	organizations	organization	NOUN
abrj-567	308	3	specifically	specifically	ADV
abrj-567	308	4	in	in	ADP
abrj-567	308	5	the	the	DET
abrj-567	308	6	aviation	aviation	NOUN
abrj-567	308	7	field	field	NOUN
abrj-567	308	8	,	,	PUNCT
abrj-567	308	9	to	to	PART
abrj-567	308	10	apply	apply	VERB
abrj-567	308	11	open	open	ADJ
abrj-567	308	12	book	book	NOUN
abrj-567	308	13	accounting	accounting	NOUN
abrj-567	308	14	and	and	CCONJ
abrj-567	308	15	blockchain	blockchain	PROPN
abrj-567	308	16	technology	technology	PROPN
abrj-567	308	17	to	to	PART
abrj-567	308	18	enhance	enhance	VERB
abrj-567	308	19	the	the	DET
abrj-567	308	20	accuracy	accuracy	NOUN
abrj-567	308	21	and	and	CCONJ
abrj-567	308	22	efficiency	efficiency	NOUN
abrj-567	308	23	of	of	ADP
abrj-567	308	24	cost	cost	NOUN
abrj-567	308	25	operations	operation	NOUN
abrj-567	308	26	.	.	PUNCT
abrj-567	309	1	2	2	X
abrj-567	309	2	.	.	X
abrj-567	309	3	provide	provide	VERB
abrj-567	309	4	tailored	tailored	ADJ
abrj-567	309	5	training	training	NOUN
abrj-567	309	6	sessions	session	NOUN
abrj-567	309	7	for	for	SCONJ
abrj-567	309	8	employees	employee	NOUN
abrj-567	309	9	to	to	PART
abrj-567	309	10	enhance	enhance	VERB
abrj-567	309	11	understanding	understanding	NOUN
abrj-567	309	12	and	and	CCONJ
abrj-567	309	13	ability	ability	NOUN
abrj-567	309	14	to	to	PART
abrj-567	309	15	apply	apply	VERB
abrj-567	309	16	the	the	DET
abrj-567	309	17	new	new	ADJ
abrj-567	309	18	approach	approach	NOUN
abrj-567	309	19	effectively	effectively	ADV
abrj-567	309	20	.	.	PUNCT
abrj-567	310	1	3	3	X
abrj-567	310	2	.	.	X
abrj-567	310	3	strengthen	strengthen	VERB
abrj-567	310	4	technological	technological	ADJ
abrj-567	310	5	infrastructure	infrastructure	NOUN
abrj-567	310	6	to	to	PART
abrj-567	310	7	facilitate	facilitate	VERB
abrj-567	310	8	the	the	DET
abrj-567	310	9	integration	integration	NOUN
abrj-567	310	10	of	of	ADP
abrj-567	310	11	blockchain	blockchain	PROPN
abrj-567	310	12	with	with	ADP
abrj-567	310	13	existing	exist	VERB
abrj-567	310	14	accounting	accounting	NOUN
abrj-567	310	15	systems	system	NOUN
abrj-567	310	16	and	and	CCONJ
abrj-567	310	17	ensure	ensure	VERB
abrj-567	310	18	continuous	continuous	ADJ
abrj-567	310	19	operations	operation	NOUN
abrj-567	310	20	.	.	PUNCT
abrj-567	311	1	4	4	X
abrj-567	311	2	.	.	X
abrj-567	311	3	apply	apply	VERB
abrj-567	311	4	change	change	NOUN
abrj-567	311	5	management	management	NOUN
abrj-567	311	6	plans	plan	NOUN
abrj-567	311	7	to	to	PART
abrj-567	311	8	reduce	reduce	VERB
abrj-567	311	9	employee	employee	NOUN
abrj-567	311	10	resistance	resistance	NOUN
abrj-567	311	11	and	and	CCONJ
abrj-567	311	12	ensure	ensure	VERB
abrj-567	311	13	a	a	DET
abrj-567	311	14	seamless	seamless	ADJ
abrj-567	311	15	transition	transition	NOUN
abrj-567	311	16	to	to	ADP
abrj-567	311	17	the	the	DET
abrj-567	311	18	new	new	ADJ
abrj-567	311	19	system	system	NOUN
abrj-567	311	20	.	.	PUNCT
abrj-567	312	1	5	5	X
abrj-567	312	2	.	.	X
abrj-567	312	3	execute	execute	VERB
abrj-567	312	4	periodic	periodic	ADJ
abrj-567	312	5	evaluations	evaluation	NOUN
abrj-567	312	6	of	of	ADP
abrj-567	312	7	the	the	DET
abrj-567	312	8	open	open	ADJ
abrj-567	312	9	book	book	NOUN
abrj-567	312	10	accounting	accounting	NOUN
abrj-567	312	11	system	system	NOUN
abrj-567	312	12	to	to	PART
abrj-567	312	13	ensure	ensure	VERB
abrj-567	312	14	ongoing	ongoing	ADJ
abrj-567	312	15	performance	performance	NOUN
abrj-567	312	16	and	and	CCONJ
abrj-567	312	17	the	the	DET
abrj-567	312	18	achievement	achievement	NOUN
abrj-567	312	19	of	of	ADP
abrj-567	312	20	desired	desire	VERB
abrj-567	312	21	objectives	objective	NOUN
abrj-567	312	22	.	.	PUNCT
abrj-567	313	1	references	reference	NOUN
abrj-567	313	2	abdeldayem	abdeldayem	VERB
abrj-567	313	3	,	,	PUNCT
abrj-567	313	4	s.	s.	PROPN
abrj-567	313	5	a.	a.	PROPN
abrj-567	313	6	(	(	PUNCT
abrj-567	313	7	2018	2018	NUM
abrj-567	313	8	)	)	PUNCT
abrj-567	313	9	.	.	PUNCT
abrj-567	314	1	the	the	DET
abrj-567	314	2	impact	impact	NOUN
abrj-567	314	3	of	of	ADP
abrj-567	314	4	cost	cost	NOUN
abrj-567	314	5	management	management	NOUN
abrj-567	314	6	tools	tool	NOUN
abrj-567	314	7	on	on	ADP
abrj-567	314	8	company	company	NOUN
abrj-567	314	9	performance	performance	NOUN
abrj-567	314	10	under	under	ADP
abrj-567	314	11	competitive	competitive	ADJ
abrj-567	314	12	strategies	strategy	NOUN
abrj-567	314	13	and	and	CCONJ
abrj-567	314	14	integrated	integrate	VERB
abrj-567	314	15	supply	supply	NOUN
abrj-567	314	16	chain	chain	NOUN
abrj-567	314	17	operations	operation	NOUN
abrj-567	314	18	:	:	PUNCT
abrj-567	314	19	a	a	DET
abrj-567	314	20	field	field	NOUN
abrj-567	314	21	study	study	NOUN
abrj-567	314	22	.	.	PUNCT
abrj-567	315	1	scientific	scientific	ADJ
abrj-567	315	2	journal	journal	NOUN
abrj-567	315	3	of	of	ADP
abrj-567	315	4	business	business	NOUN
abrj-567	315	5	and	and	CCONJ
abrj-567	315	6	environmental	environmental	ADJ
abrj-567	315	7	studies	study	NOUN
abrj-567	315	8	,	,	PUNCT
abrj-567	315	9	9(4	9(4	NOUN
abrj-567	315	10	)	)	PUNCT
abrj-567	315	11	,	,	PUNCT
abrj-567	315	12	441–526	441–526	NUM
abrj-567	315	13	.	.	PUNCT
abrj-567	316	1	abdelhamid	abdelhamid	PROPN
abrj-567	316	2	,	,	PUNCT
abrj-567	316	3	r.	r.	PROPN
abrj-567	316	4	s.	s.	PROPN
abrj-567	316	5	m.	m.	PROPN
abrj-567	316	6	a.	a.	PROPN
abrj-567	316	7	(	(	PUNCT
abrj-567	316	8	2023	2023	NUM
abrj-567	316	9	)	)	PUNCT
abrj-567	316	10	.	.	PUNCT
abrj-567	317	1	the	the	DET
abrj-567	317	2	impact	impact	NOUN
abrj-567	317	3	of	of	ADP
abrj-567	317	4	using	use	VERB
abrj-567	317	5	blockchain	blockchain	NOUN
abrj-567	317	6	on	on	ADP
abrj-567	317	7	the	the	DET
abrj-567	317	8	accounting	accounting	NOUN
abrj-567	317	9	environment	environment	NOUN
abrj-567	317	10	in	in	ADP
abrj-567	317	11	egypt	egypt	PROPN
abrj-567	317	12	:	:	PUNCT
abrj-567	317	13	a	a	DET
abrj-567	317	14	theoretical	theoretical	ADJ
abrj-567	317	15	study	study	NOUN
abrj-567	317	16	.	.	PUNCT
abrj-567	318	1	egyptian	egyptian	ADJ
abrj-567	318	2	journal	journal	PROPN
abrj-567	318	3	of	of	ADP
abrj-567	318	4	commercial	commercial	ADJ
abrj-567	318	5	studies	study	NOUN
abrj-567	318	6	,	,	PUNCT
abrj-567	318	7	47(2	47(2	PROPN
abrj-567	318	8	)	)	PUNCT
abrj-567	318	9	,	,	PUNCT
abrj-567	318	10	227–262	227–262	NUM
abrj-567	318	11	.	.	PUNCT
abrj-567	319	1	al	al	PROPN
abrj-567	319	2	-	-	PUNCT
abrj-567	319	3	akidi	akidi	PROPN
abrj-567	319	4	,	,	PUNCT
abrj-567	319	5	k.	k.	PROPN
abrj-567	319	6	a.	a.	PROPN
abrj-567	319	7	k.	k.	PROPN
abrj-567	319	8	i.	i.	PROPN
abrj-567	319	9	,	,	PUNCT
abrj-567	319	10	&	&	CCONJ
abrj-567	319	11	mohammed	mohammed	PROPN
abrj-567	319	12	,	,	PUNCT
abrj-567	319	13	n.	n.	PROPN
abrj-567	319	14	y.	y.	PROPN
abrj-567	319	15	(	(	PUNCT
abrj-567	319	16	2024	2024	NUM
abrj-567	319	17	)	)	PUNCT
abrj-567	319	18	.	.	PUNCT
abrj-567	320	1	strategic	strategic	ADJ
abrj-567	320	2	planning	planning	NOUN
abrj-567	320	3	and	and	CCONJ
abrj-567	320	4	its	its	PRON
abrj-567	320	5	implications	implication	NOUN
abrj-567	320	6	for	for	ADP
abrj-567	320	7	some	some	DET
abrj-567	320	8	supply	supply	NOUN
abrj-567	320	9	chain	chain	NOUN
abrj-567	320	10	activities	activity	NOUN
abrj-567	320	11	:	:	PUNCT
abrj-567	320	12	an	an	DET
abrj-567	320	13	exploratory	exploratory	ADJ
abrj-567	320	14	study	study	NOUN
abrj-567	320	15	of	of	ADP
abrj-567	320	16	the	the	DET
abrj-567	320	17	opinions	opinion	NOUN
abrj-567	320	18	of	of	ADP
abrj-567	320	19	a	a	DET
abrj-567	320	20	sample	sample	NOUN
abrj-567	320	21	of	of	ADP
abrj-567	320	22	administrative	administrative	ADJ
abrj-567	320	23	leaders	leader	NOUN
abrj-567	320	24	in	in	ADP
abrj-567	320	25	the	the	DET
abrj-567	320	26	oil	oil	NOUN
abrj-567	320	27	sector	sector	NOUN
abrj-567	320	28	in	in	ADP
abrj-567	320	29	nineveh	nineveh	PROPN
abrj-567	320	30	governorate	governorate	PROPN
abrj-567	320	31	.	.	PUNCT
abrj-567	321	1	ntu	ntu	PROPN
abrj-567	321	2	journal	journal	PROPN
abrj-567	321	3	for	for	ADP
abrj-567	321	4	administrative	administrative	ADJ
abrj-567	321	5	and	and	CCONJ
abrj-567	321	6	human	human	ADJ
abrj-567	321	7	sciences	science	NOUN
abrj-567	321	8	(	(	PUNCT
abrj-567	321	9	jahs	jahs	PROPN
abrj-567	321	10	)	)	PUNCT
abrj-567	321	11	,	,	PUNCT
abrj-567	321	12	4(2	4(2	NUM
abrj-567	321	13	)	)	PUNCT
abrj-567	321	14	,	,	PUNCT
abrj-567	321	15	159–185	159–185	NUM
abrj-567	321	16	.	.	PUNCT
abrj-567	322	1	https://doi.org/10.56286/dq8hap03	https://doi.org/10.56286/dq8hap03	PROPN
abrj-567	322	2	al	al	PROPN
abrj-567	322	3	-	-	PUNCT
abrj-567	322	4	assaf	assaf	PROPN
abrj-567	322	5	,	,	PUNCT
abrj-567	322	6	g.	g.	PROPN
abrj-567	322	7	,	,	PUNCT
abrj-567	322	8	&	&	CCONJ
abrj-567	322	9	al	al	PROPN
abrj-567	322	10	-	-	PUNCT
abrj-567	322	11	quraan	quraan	PROPN
abrj-567	322	12	,	,	PUNCT
abrj-567	322	13	a.	a.	NOUN
abrj-567	322	14	(	(	PUNCT
abrj-567	322	15	2018	2018	NUM
abrj-567	322	16	)	)	PUNCT
abrj-567	322	17	.	.	PUNCT
abrj-567	323	1	the	the	DET
abrj-567	323	2	development	development	NOUN
abrj-567	323	3	of	of	ADP
abrj-567	323	4	civil	civil	ADJ
abrj-567	323	5	aviation	aviation	NOUN
abrj-567	323	6	in	in	ADP
abrj-567	323	7	the	the	DET
abrj-567	323	8	middle	middle	PROPN
abrj-567	323	9	east	east	PROPN
abrj-567	323	10	:	:	PUNCT
abrj-567	323	11	challenges	challenge	NOUN
abrj-567	323	12	and	and	CCONJ
abrj-567	323	13	opportunities	opportunity	NOUN
abrj-567	323	14	.	.	PUNCT
abrj-567	324	1	journal	journal	NOUN
abrj-567	324	2	of	of	ADP
abrj-567	324	3	air	air	PROPN
abrj-567	324	4	transport	transport	PROPN
abrj-567	324	5	management	management	NOUN
abrj-567	324	6	,	,	PUNCT
abrj-567	324	7	71	71	NUM
abrj-567	324	8	,	,	PUNCT
abrj-567	324	9	123–130	123–130	NUM
abrj-567	324	10	.	.	PUNCT
abrj-567	325	1	https://doi.org/10.1016/j.jairtraman.2018.06.005	https://doi.org/10.1016/j.jairtraman.2018.06.005	PROPN
abrj-567	325	2	ali	ali	PROPN
abrj-567	325	3	,	,	PUNCT
abrj-567	325	4	m.	m.	NOUN
abrj-567	325	5	m.	m.	NOUN
abrj-567	325	6	,	,	PUNCT
abrj-567	325	7	hossain	hossain	PROPN
abrj-567	325	8	,	,	PUNCT
abrj-567	325	9	z.	z.	PROPN
abrj-567	325	10	,	,	PUNCT
abrj-567	325	11	chowdhury	chowdhury	PROPN
abrj-567	325	12	,	,	PUNCT
abrj-567	325	13	s.	s.	PROPN
abrj-567	325	14	s.	s.	PROPN
abrj-567	325	15	,	,	PUNCT
abrj-567	325	16	nobi	nobi	PROPN
abrj-567	325	17	,	,	PUNCT
abrj-567	325	18	m.	m.	NOUN
abrj-567	325	19	n.	n.	PROPN
abrj-567	325	20	,	,	PUNCT
abrj-567	325	21	&	&	CCONJ
abrj-567	325	22	hossain	hossain	PROPN
abrj-567	325	23	,	,	PUNCT
abrj-567	325	24	m.	m.	NOUN
abrj-567	325	25	s.	s.	PROPN
abrj-567	325	26	(	(	PUNCT
abrj-567	325	27	2024	2024	NUM
abrj-567	325	28	)	)	PUNCT
abrj-567	325	29	.	.	PUNCT
abrj-567	326	1	the	the	DET
abrj-567	326	2	role	role	NOUN
abrj-567	326	3	of	of	ADP
abrj-567	326	4	cost	cost	NOUN
abrj-567	326	5	accounting	accounting	NOUN
abrj-567	326	6	in	in	ADP
abrj-567	326	7	enhancing	enhance	VERB
abrj-567	326	8	supply	supply	NOUN
abrj-567	326	9	chain	chain	NOUN
abrj-567	326	10	efficiency	efficiency	NOUN
abrj-567	326	11	in	in	ADP
abrj-567	326	12	international	international	ADJ
abrj-567	326	13	business	business	NOUN
abrj-567	326	14	operations	operation	NOUN
abrj-567	326	15	.	.	PUNCT
abrj-567	327	1	academic	academic	ADJ
abrj-567	327	2	journal	journal	NOUN
abrj-567	327	3	on	on	ADP
abrj-567	327	4	business	business	PROPN
abrj-567	327	5	administration	administration	PROPN
abrj-567	327	6	,	,	PUNCT
abrj-567	327	7	innovation	innovation	NOUN
abrj-567	327	8	&	&	CCONJ
abrj-567	327	9	sustainability	sustainability	NOUN
abrj-567	327	10	,	,	PUNCT
abrj-567	327	11	4(4	4(4	NUM
abrj-567	327	12	)	)	PUNCT
abrj-567	327	13	,	,	PUNCT
abrj-567	327	14	181–188	181–188	NUM
abrj-567	327	15	.	.	PUNCT
abrj-567	328	1	al	al	PROPN
abrj-567	328	2	-	-	PUNCT
abrj-567	328	3	jabli	jabli	PROPN
abrj-567	328	4	,	,	PUNCT
abrj-567	328	5	w.	w.	PROPN
abrj-567	328	6	s.	s.	PROPN
abrj-567	328	7	a.	a.	PROPN
abrj-567	328	8	(	(	PUNCT
abrj-567	328	9	2020	2020	NUM
abrj-567	328	10	)	)	PUNCT
abrj-567	328	11	.	.	PUNCT
abrj-567	329	1	a	a	DET
abrj-567	329	2	proposed	propose	VERB
abrj-567	329	3	framework	framework	NOUN
abrj-567	329	4	for	for	ADP
abrj-567	329	5	integrating	integrate	VERB
abrj-567	329	6	material	material	NOUN
abrj-567	329	7	flow	flow	NOUN
abrj-567	329	8	cost	cost	NOUN
abrj-567	329	9	accounting	accounting	NOUN
abrj-567	329	10	(	(	PUNCT
abrj-567	329	11	mfca	mfca	NOUN
abrj-567	329	12	)	)	PUNCT
abrj-567	329	13	and	and	CCONJ
abrj-567	329	14	resource	resource	NOUN
abrj-567	329	15	consumption	consumption	NOUN
abrj-567	329	16	accounting	accounting	NOUN
abrj-567	329	17	(	(	PUNCT
abrj-567	329	18	rca	rca	PROPN
abrj-567	329	19	)	)	PUNCT
abrj-567	329	20	to	to	PART
abrj-567	329	21	support	support	VERB
abrj-567	329	22	the	the	DET
abrj-567	329	23	competitiveness	competitiveness	NOUN
abrj-567	329	24	of	of	ADP
abrj-567	329	25	business	business	NOUN
abrj-567	329	26	enterprises	enterprise	NOUN
abrj-567	329	27	:	:	PUNCT
abrj-567	329	28	a	a	DET
abrj-567	329	29	field	field	NOUN
abrj-567	329	30	study	study	NOUN
abrj-567	329	31	.	.	PUNCT
abrj-567	330	1	journal	journal	NOUN
abrj-567	330	2	of	of	ADP
abrj-567	330	3	financial	financial	ADJ
abrj-567	330	4	and	and	CCONJ
abrj-567	330	5	commercial	commercial	ADJ
abrj-567	330	6	research	research	NOUN
abrj-567	330	7	,	,	PUNCT
abrj-567	330	8	21(3	21(3	NUM
abrj-567	330	9	)	)	PUNCT
abrj-567	330	10	,	,	PUNCT
abrj-567	330	11	511–580	511–580	NUM
abrj-567	330	12	.	.	PUNCT
abrj-567	331	1	al	al	PROPN
abrj-567	331	2	-	-	PUNCT
abrj-567	331	3	jundi	jundi	PROPN
abrj-567	331	4	,	,	PUNCT
abrj-567	331	5	i.	i.	PROPN
abrj-567	331	6	s.	s.	PROPN
abrj-567	331	7	a.	a.	PROPN
abrj-567	331	8	(	(	PUNCT
abrj-567	331	9	2025	2025	NUM
abrj-567	331	10	)	)	PUNCT
abrj-567	331	11	.	.	PUNCT
abrj-567	332	1	the	the	DET
abrj-567	332	2	impact	impact	NOUN
abrj-567	332	3	of	of	ADP
abrj-567	332	4	critical	critical	ADJ
abrj-567	332	5	success	success	NOUN
abrj-567	332	6	factors	factor	NOUN
abrj-567	332	7	for	for	ADP
abrj-567	332	8	using	use	VERB
abrj-567	332	9	blockchain	blockchain	PROPN
abrj-567	332	10	technology	technology	PROPN
abrj-567	332	11	on	on	ADP
abrj-567	332	12	reverse	reverse	ADJ
abrj-567	332	13	logistics	logistic	NOUN
abrj-567	332	14	cost	cost	NOUN
abrj-567	332	15	management	management	NOUN
abrj-567	332	16	.	.	PUNCT
abrj-567	333	1	journal	journal	NOUN
abrj-567	333	2	of	of	ADP
abrj-567	333	3	financial	financial	ADJ
abrj-567	333	4	and	and	CCONJ
abrj-567	333	5	commercial	commercial	ADJ
abrj-567	333	6	research	research	NOUN
abrj-567	333	7	,	,	PUNCT
abrj-567	333	8	26(1	26(1	NUM
abrj-567	333	9	)	)	PUNCT
abrj-567	333	10	,	,	PUNCT
abrj-567	333	11	port	port	NOUN
abrj-567	333	12	said	say	VERB
abrj-567	333	13	university	university	NOUN
abrj-567	333	14	.	.	PUNCT
abrj-567	334	1	al	al	PROPN
abrj-567	334	2	-	-	PUNCT
abrj-567	334	3	qaisi	qaisi	PROPN
abrj-567	334	4	,	,	PUNCT
abrj-567	334	5	r.	r.	PROPN
abrj-567	334	6	t.	t.	PROPN
abrj-567	334	7	i.	i.	PROPN
abrj-567	334	8	(	(	PUNCT
abrj-567	334	9	2021	2021	NUM
abrj-567	334	10	)	)	PUNCT
abrj-567	334	11	.	.	PUNCT
abrj-567	335	1	the	the	DET
abrj-567	335	2	impact	impact	NOUN
abrj-567	335	3	of	of	ADP
abrj-567	335	4	blockchain	blockchain	PROPN
abrj-567	335	5	technology	technology	PROPN
abrj-567	335	6	on	on	ADP
abrj-567	335	7	financial	financial	ADJ
abrj-567	335	8	statements	statement	NOUN
abrj-567	335	9	in	in	ADP
abrj-567	335	10	jordanian	jordanian	ADJ
abrj-567	335	11	commercial	commercial	ADJ
abrj-567	335	12	banks	bank	NOUN
abrj-567	335	13	[	[	X
abrj-567	335	14	unpublished	unpublished	ADJ
abrj-567	335	15	master	master	NOUN
abrj-567	335	16	's	's	PART
abrj-567	335	17	thesis	thesis	NOUN
abrj-567	335	18	]	]	X
abrj-567	335	19	.	.	PUNCT
abrj-567	336	1	middle	middle	PROPN
abrj-567	336	2	east	east	PROPN
abrj-567	336	3	university	university	PROPN
abrj-567	336	4	,	,	PUNCT
abrj-567	336	5	faculty	faculty	NOUN
abrj-567	336	6	of	of	ADP
abrj-567	336	7	business	business	NOUN
abrj-567	336	8	.	.	PUNCT
abrj-567	337	1	al	al	PROPN
abrj-567	337	2	-	-	PUNCT
abrj-567	337	3	saghir	saghir	PROPN
abrj-567	337	4	,	,	PUNCT
abrj-567	337	5	m.	m.	NOUN
abrj-567	337	6	s.	s.	PROPN
abrj-567	337	7	m.	m.	PROPN
abrj-567	337	8	(	(	PUNCT
abrj-567	337	9	2020	2020	NUM
abrj-567	337	10	)	)	PUNCT
abrj-567	337	11	.	.	PUNCT
abrj-567	338	1	the	the	DET
abrj-567	338	2	impact	impact	NOUN
abrj-567	338	3	of	of	ADP
abrj-567	338	4	using	use	VERB
abrj-567	338	5	blockchain	blockchain	PROPN
abrj-567	338	6	technology	technology	PROPN
abrj-567	338	7	in	in	ADP
abrj-567	338	8	tracking	track	VERB
abrj-567	338	9	manufacturing	manufacture	VERB
abrj-567	338	10	supply	supply	NOUN
abrj-567	338	11	chains	chain	NOUN
abrj-567	338	12	on	on	ADP
abrj-567	338	13	activating	activate	VERB
abrj-567	338	14	intercost	intercost	VERB
abrj-567	338	15	management	management	NOUN
abrj-567	338	16	tools	tool	NOUN
abrj-567	338	17	and	and	CCONJ
abrj-567	338	18	enhancing	enhance	VERB
abrj-567	338	19	competitiveness	competitiveness	NOUN
abrj-567	338	20	:	:	PUNCT
abrj-567	338	21	a	a	DET
abrj-567	338	22	field	field	NOUN
abrj-567	338	23	study	study	NOUN
abrj-567	338	24	.	.	PUNCT
abrj-567	339	1	journal	journal	NOUN
abrj-567	339	2	of	of	ADP
abrj-567	339	3	financial	financial	ADJ
abrj-567	339	4	and	and	CCONJ
abrj-567	339	5	commercial	commercial	ADJ
abrj-567	339	6	research	research	NOUN
abrj-567	339	7	,	,	PUNCT
abrj-567	339	8	21(3	21(3	NUM
abrj-567	339	9	)	)	PUNCT
abrj-567	339	10	,	,	PUNCT
abrj-567	339	11	119–194	119–194	NUM
abrj-567	339	12	.	.	PUNCT
abrj-567	340	1	badawi	badawi	PROPN
abrj-567	340	2	,	,	PUNCT
abrj-567	340	3	a.	a.	PROPN
abrj-567	340	4	s.	s.	PROPN
abrj-567	340	5	,	,	PUNCT
abrj-567	340	6	youssef	youssef	PROPN
abrj-567	340	7	,	,	PUNCT
abrj-567	340	8	m.	m.	NOUN
abrj-567	340	9	a.	a.	PROPN
abrj-567	340	10	,	,	PUNCT
abrj-567	340	11	&	&	CCONJ
abrj-567	340	12	ali	ali	PROPN
abrj-567	340	13	,	,	PUNCT
abrj-567	340	14	s.	s.	PROPN
abrj-567	340	15	t.	t.	PROPN
abrj-567	340	16	(	(	PUNCT
abrj-567	340	17	2022	2022	NUM
abrj-567	340	18	)	)	PUNCT
abrj-567	340	19	.	.	PUNCT
abrj-567	341	1	the	the	DET
abrj-567	341	2	role	role	NOUN
abrj-567	341	3	of	of	ADP
abrj-567	341	4	blockchain	blockchain	PROPN
abrj-567	341	5	technology	technology	PROPN
abrj-567	341	6	in	in	ADP
abrj-567	341	7	rationalizing	rationalize	VERB
abrj-567	341	8	costs	cost	NOUN
abrj-567	341	9	in	in	ADP
abrj-567	341	10	the	the	DET
abrj-567	341	11	agricultural	agricultural	ADJ
abrj-567	341	12	supply	supply	NOUN
abrj-567	341	13	chain	chain	NOUN
abrj-567	341	14	.	.	PUNCT
abrj-567	342	1	journal	journal	PROPN
abrj-567	342	2	of	of	ADP
abrj-567	342	3	financial	financial	ADJ
abrj-567	342	4	and	and	CCONJ
abrj-567	342	5	commercial	commercial	ADJ
abrj-567	342	6	research	research	NOUN
abrj-567	342	7	,	,	PUNCT
abrj-567	342	8	23(4	23(4	NOUN
abrj-567	342	9	)	)	PUNCT
abrj-567	342	10	,	,	PUNCT
abrj-567	342	11	607–674	607–674	NUM
abrj-567	342	12	.	.	PUNCT
abrj-567	343	1	chang	chang	PROPN
abrj-567	343	2	,	,	PUNCT
abrj-567	343	3	a.	a.	PROPN
abrj-567	343	4	,	,	PUNCT
abrj-567	343	5	el	el	PROPN
abrj-567	343	6	-	-	PUNCT
abrj-567	343	7	rayes	rayes	PROPN
abrj-567	343	8	,	,	PUNCT
abrj-567	343	9	n.	n.	NOUN
abrj-567	343	10	,	,	PUNCT
abrj-567	343	11	&	&	CCONJ
abrj-567	343	12	shi	shi	PROPN
abrj-567	343	13	,	,	PUNCT
abrj-567	343	14	j.	j.	PROPN
abrj-567	343	15	(	(	PUNCT
abrj-567	343	16	2022	2022	NUM
abrj-567	343	17	)	)	PUNCT
abrj-567	343	18	.	.	PUNCT
abrj-567	344	1	blockchain	blockchain	PROPN
abrj-567	344	2	technology	technology	PROPN
abrj-567	344	3	for	for	ADP
abrj-567	344	4	supply	supply	NOUN
abrj-567	344	5	chain	chain	NOUN
abrj-567	344	6	management	management	NOUN
abrj-567	344	7	:	:	PUNCT
abrj-567	344	8	a	a	DET
abrj-567	344	9	comprehensive	comprehensive	ADJ
abrj-567	344	10	review	review	NOUN
abrj-567	344	11	.	.	PUNCT
abrj-567	345	1	fintech	fintech	NOUN
abrj-567	345	2	,	,	PUNCT
abrj-567	345	3	1(2	1(2	NUM
abrj-567	345	4	)	)	PUNCT
abrj-567	345	5	,	,	PUNCT
abrj-567	345	6	191–205	191–205	NUM
abrj-567	345	7	.	.	PUNCT
abrj-567	346	1	https://doi.org/10.3390/fintech1020013	https://doi.org/10.3390/fintech1020013	PROPN
abrj-567	346	2	dijkstra	dijkstra	PROPN
abrj-567	346	3	,	,	PUNCT
abrj-567	346	4	m.	m.	NOUN
abrj-567	346	5	(	(	PUNCT
abrj-567	346	6	2017	2017	NUM
abrj-567	346	7	)	)	PUNCT
abrj-567	346	8	.	.	PUNCT
abrj-567	347	1	blockchain	blockchain	PROPN
abrj-567	347	2	:	:	PUNCT
abrj-567	347	3	towards	towards	ADP
abrj-567	347	4	disruption	disruption	NOUN
abrj-567	347	5	in	in	ADP
abrj-567	347	6	the	the	DET
abrj-567	347	7	real	real	ADJ
abrj-567	347	8	estate	estate	NOUN
abrj-567	347	9	sector	sector	NOUN
abrj-567	347	10	:	:	PUNCT
abrj-567	347	11	an	an	DET
abrj-567	347	12	exploration	exploration	NOUN
abrj-567	347	13	on	on	ADP
abrj-567	347	14	the	the	DET
abrj-567	347	15	impact	impact	NOUN
abrj-567	347	16	of	of	ADP
abrj-567	347	17	blockchain	blockchain	PROPN
abrj-567	347	18	technology	technology	PROPN
abrj-567	347	19	in	in	ADP
abrj-567	347	20	the	the	DET
abrj-567	347	21	real	real	ADJ
abrj-567	347	22	estate	estate	NOUN
abrj-567	347	23	management	management	NOUN
abrj-567	347	24	process	process	NOUN
abrj-567	347	25	[	[	X
abrj-567	347	26	master	master	NOUN
abrj-567	347	27	’s	’s	PART
abrj-567	347	28	thesis	thesis	NOUN
abrj-567	347	29	,	,	PUNCT
abrj-567	347	30	delft	delft	PROPN
abrj-567	347	31	university	university	PROPN
abrj-567	347	32	of	of	ADP
abrj-567	347	33	technology	technology	NOUN
abrj-567	347	34	]	]	PUNCT
abrj-567	347	35	.	.	PUNCT
abrj-567	348	1	tu	tu	PROPN
abrj-567	348	2	delft	delft	PROPN
abrj-567	348	3	repository	repository	PROPN
abrj-567	348	4	.	.	PUNCT
abrj-567	349	1	https://repository.tudelft.nl/islandora/object/uuid%3a2df2bb05-97ff-4d59-8c2a-2b0b5a30e8b6	https://repository.tudelft.nl/islandora/object/uuid%3a2df2bb05-97ff-4d59-8c2a-2b0b5a30e8b6	NOUN
abrj-567	349	2	gatteschi	gatteschi	PROPN
abrj-567	349	3	,	,	PUNCT
abrj-567	349	4	v.	v.	ADV
abrj-567	349	5	,	,	PUNCT
abrj-567	349	6	lamberti	lamberti	PROPN
abrj-567	349	7	,	,	PUNCT
abrj-567	349	8	f.	f.	PROPN
abrj-567	349	9	,	,	PUNCT
abrj-567	349	10	demartini	demartini	PROPN
abrj-567	349	11	,	,	PUNCT
abrj-567	349	12	c.	c.	PROPN
abrj-567	349	13	,	,	PUNCT
abrj-567	349	14	pranteda	pranteda	PROPN
abrj-567	349	15	,	,	PUNCT
abrj-567	349	16	c.	c.	PROPN
abrj-567	349	17	,	,	PUNCT
abrj-567	349	18	&	&	CCONJ
abrj-567	349	19	santamaría	santamaría	PROPN
abrj-567	349	20	,	,	PUNCT
abrj-567	349	21	v.	v.	PROPN
abrj-567	349	22	(	(	PUNCT
abrj-567	349	23	2018	2018	NUM
abrj-567	349	24	)	)	PUNCT
abrj-567	349	25	.	.	PUNCT
abrj-567	350	1	blockchain	blockchain	PROPN
abrj-567	350	2	and	and	CCONJ
abrj-567	350	3	smart	smart	ADJ
abrj-567	350	4	contracts	contract	NOUN
abrj-567	350	5	for	for	ADP
abrj-567	350	6	insurance	insurance	NOUN
abrj-567	350	7	:	:	PUNCT
abrj-567	350	8	is	be	AUX
abrj-567	350	9	the	the	DET
abrj-567	350	10	technology	technology	NOUN
abrj-567	350	11	mature	mature	VERB
abrj-567	350	12	enough	enough	ADV
abrj-567	350	13	?	?	PUNCT
abrj-567	351	1	future	future	ADJ
abrj-567	351	2	internet	internet	NOUN
abrj-567	351	3	,	,	PUNCT
abrj-567	351	4	10(2	10(2	NUM
abrj-567	351	5	)	)	PUNCT
abrj-567	351	6	,	,	PUNCT
abrj-567	351	7	20	20	NUM
abrj-567	351	8	.	.	PUNCT
abrj-567	352	1	https://doi.org/10.3390/fi10020020	https://doi.org/10.3390/fi10020020	PROPN
abrj-567	352	2	hussein	hussein	PROPN
abrj-567	352	3	,	,	PUNCT
abrj-567	352	4	a.	a.	NOUN
abrj-567	352	5	m.	m.	NOUN
abrj-567	352	6	m.	m.	NOUN
abrj-567	352	7	(	(	PUNCT
abrj-567	352	8	2019	2019	NUM
abrj-567	352	9	)	)	PUNCT
abrj-567	352	10	.	.	PUNCT
abrj-567	353	1	the	the	DET
abrj-567	353	2	role	role	NOUN
abrj-567	353	3	of	of	ADP
abrj-567	353	4	supply	supply	NOUN
abrj-567	353	5	chain	chain	NOUN
abrj-567	353	6	management	management	NOUN
abrj-567	353	7	in	in	ADP
abrj-567	353	8	improving	improve	VERB
abrj-567	353	9	the	the	DET
abrj-567	353	10	competitive	competitive	ADJ
abrj-567	353	11	position	position	NOUN
abrj-567	353	12	of	of	ADP
abrj-567	353	13	business	business	NOUN
abrj-567	353	14	organizations	organization	NOUN
abrj-567	353	15	.	.	PUNCT
abrj-567	354	1	scientific	scientific	ADJ
abrj-567	354	2	journal	journal	NOUN
abrj-567	354	3	of	of	ADP
abrj-567	354	4	economics	economic	NOUN
abrj-567	354	5	and	and	CCONJ
abrj-567	354	6	commerce	commerce	PROPN
abrj-567	354	7	,	,	PUNCT
abrj-567	354	8	49(1	49(1	NOUN
abrj-567	354	9	)	)	PUNCT
abrj-567	354	10	,	,	PUNCT
abrj-567	354	11	451–500	451–500	NUM
abrj-567	354	12	.	.	PUNCT
abrj-567	355	1	ibiyemi	ibiyemi	NOUN
abrj-567	355	2	,	,	PUNCT
abrj-567	355	3	m.	m.	NOUN
abrj-567	355	4	o.	o.	PROPN
abrj-567	355	5	,	,	PUNCT
abrj-567	355	6	&	&	CCONJ
abrj-567	355	7	olutimehin	olutimehin	PROPN
abrj-567	355	8	,	,	PUNCT
abrj-567	355	9	d.	d.	PROPN
abrj-567	355	10	o.	o.	PROPN
abrj-567	355	11	(	(	PUNCT
abrj-567	355	12	2024	2024	NUM
abrj-567	355	13	)	)	PUNCT
abrj-567	355	14	.	.	PUNCT
abrj-567	356	1	blockchain	blockchain	PROPN
abrj-567	356	2	in	in	ADP
abrj-567	356	3	supply	supply	NOUN
abrj-567	356	4	chain	chain	NOUN
abrj-567	356	5	accounting	accounting	NOUN
abrj-567	356	6	:	:	PUNCT
abrj-567	356	7	enhancing	enhance	VERB
abrj-567	356	8	transparency	transparency	NOUN
abrj-567	356	9	and	and	CCONJ
abrj-567	356	10	efficiency	efficiency	NOUN
abrj-567	356	11	.	.	PUNCT
abrj-567	357	1	finance	finance	NOUN
abrj-567	357	2	&	&	CCONJ
abrj-567	357	3	accounting	accounting	PROPN
abrj-567	357	4	research	research	PROPN
abrj-567	357	5	journal	journal	NOUN
abrj-567	357	6	,	,	PUNCT
abrj-567	357	7	6(6	6(6	ADJ
abrj-567	357	8	)	)	PUNCT
abrj-567	357	9	,	,	PUNCT
abrj-567	357	10	1124–1133	1124–1133	NUM
abrj-567	357	11	.	.	PUNCT
abrj-567	358	1	issa	issa	PROPN
abrj-567	358	2	,	,	PUNCT
abrj-567	358	3	h.	h.	PROPN
abrj-567	358	4	h.	h.	PROPN
abrj-567	358	5	(	(	PUNCT
abrj-567	358	6	2024	2024	NUM
abrj-567	358	7	)	)	PUNCT
abrj-567	358	8	.	.	PUNCT
abrj-567	359	1	the	the	DET
abrj-567	359	2	impact	impact	NOUN
abrj-567	359	3	of	of	ADP
abrj-567	359	4	blockchain	blockchain	PROPN
abrj-567	359	5	technology	technology	PROPN
abrj-567	359	6	application	application	NOUN
abrj-567	359	7	on	on	ADP
abrj-567	359	8	operational	operational	ADJ
abrj-567	359	9	efficiency	efficiency	NOUN
abrj-567	359	10	of	of	ADP
abrj-567	359	11	egyptian	egyptian	ADJ
abrj-567	359	12	commercial	commercial	ADJ
abrj-567	359	13	banks	bank	NOUN
abrj-567	359	14	:	:	PUNCT
abrj-567	359	15	case	case	NOUN
abrj-567	359	16	study	study	NOUN
abrj-567	359	17	of	of	ADP
abrj-567	359	18	the	the	DET
abrj-567	359	19	national	national	PROPN
abrj-567	359	20	bank	bank	PROPN
abrj-567	359	21	of	of	ADP
abrj-567	359	22	egypt	egypt	PROPN
abrj-567	359	23	.	.	PUNCT
abrj-567	360	1	scientific	scientific	ADJ
abrj-567	360	2	journal	journal	NOUN
abrj-567	360	3	of	of	ADP
abrj-567	360	4	commercial	commercial	ADJ
abrj-567	360	5	research	research	NOUN
abrj-567	360	6	,	,	PUNCT
abrj-567	360	7	54(3	54(3	NUM
abrj-567	360	8	)	)	PUNCT
abrj-567	360	9	,	,	PUNCT
abrj-567	360	10	609–656	609–656	NUM
abrj-567	360	11	.	.	PUNCT
abrj-567	361	1	kajüter	kajüter	NOUN
abrj-567	361	2	,	,	PUNCT
abrj-567	361	3	p.	p.	PROPN
abrj-567	361	4	,	,	PUNCT
abrj-567	361	5	&	&	CCONJ
abrj-567	361	6	kulmala	kulmala	PROPN
abrj-567	361	7	,	,	PUNCT
abrj-567	361	8	h.	h.	PROPN
abrj-567	361	9	i.	i.	PROPN
abrj-567	361	10	(	(	PUNCT
abrj-567	361	11	2005	2005	NUM
abrj-567	361	12	)	)	PUNCT
abrj-567	361	13	.	.	PUNCT
abrj-567	362	1	open	open	ADJ
abrj-567	362	2	-	-	PUNCT
abrj-567	362	3	book	book	NOUN
abrj-567	362	4	accounting	accounting	NOUN
abrj-567	362	5	in	in	ADP
abrj-567	362	6	networks	network	NOUN
abrj-567	362	7	:	:	PUNCT
abrj-567	362	8	potential	potential	ADJ
abrj-567	362	9	achievements	achievement	NOUN
abrj-567	362	10	and	and	CCONJ
abrj-567	362	11	reasons	reason	NOUN
abrj-567	362	12	for	for	ADP
abrj-567	362	13	failures	failure	NOUN
abrj-567	362	14	.	.	PUNCT
abrj-567	363	1	management	management	NOUN
abrj-567	363	2	accounting	accounting	NOUN
abrj-567	363	3	research	research	NOUN
abrj-567	363	4	,	,	PUNCT
abrj-567	363	5	16(2	16(2	NUM
abrj-567	363	6	)	)	PUNCT
abrj-567	363	7	,	,	PUNCT
abrj-567	363	8	179–204	179–204	NUM
abrj-567	363	9	.	.	PUNCT
abrj-567	364	1	https://doi.org/10.1016/j.mar.2004.12.003	https://doi.org/10.1016/j.mar.2004.12.003	PROPN
abrj-567	364	2	kamel	kamel	PROPN
abrj-567	364	3	,	,	PUNCT
abrj-567	364	4	h.	h.	PROPN
abrj-567	364	5	s.	s.	PROPN
abrj-567	364	6	(	(	PUNCT
abrj-567	364	7	2025	2025	NUM
abrj-567	364	8	)	)	PUNCT
abrj-567	364	9	.	.	PUNCT
abrj-567	365	1	the	the	DET
abrj-567	365	2	impact	impact	NOUN
abrj-567	365	3	of	of	ADP
abrj-567	365	4	blockchain	blockchain	PROPN
abrj-567	365	5	applications	application	NOUN
abrj-567	365	6	on	on	ADP
abrj-567	365	7	developing	develop	VERB
abrj-567	365	8	digital	digital	ADJ
abrj-567	365	9	government	government	NOUN
abrj-567	365	10	services	service	NOUN
abrj-567	365	11	and	and	CCONJ
abrj-567	365	12	future	future	ADJ
abrj-567	365	13	prospects	prospect	NOUN
abrj-567	365	14	.	.	PUNCT
abrj-567	366	1	scientific	scientific	ADJ
abrj-567	366	2	journal	journal	NOUN
abrj-567	366	3	of	of	ADP
abrj-567	366	4	libraries	library	NOUN
abrj-567	366	5	,	,	PUNCT
abrj-567	366	6	documentation	documentation	NOUN
abrj-567	366	7	,	,	PUNCT
abrj-567	366	8	and	and	CCONJ
abrj-567	366	9	information	information	NOUN
abrj-567	366	10	,	,	PUNCT
abrj-567	366	11	7(21	7(21	NUM
abrj-567	366	12	)	)	PUNCT
abrj-567	366	13	,	,	PUNCT
abrj-567	366	14	189–215	189–215	NUM
abrj-567	366	15	.	.	PUNCT
abrj-567	367	1	kshetri	kshetri	PROPN
abrj-567	367	2	,	,	PUNCT
abrj-567	367	3	n.	n.	NOUN
abrj-567	367	4	(	(	PUNCT
abrj-567	367	5	2018	2018	NUM
abrj-567	367	6	)	)	PUNCT
abrj-567	367	7	.	.	PUNCT
abrj-567	368	1	blockchain	blockchain	PROPN
abrj-567	368	2	’s	’s	PART
abrj-567	368	3	roles	role	NOUN
abrj-567	368	4	in	in	ADP
abrj-567	368	5	meeting	meet	VERB
abrj-567	368	6	key	key	ADJ
abrj-567	368	7	supply	supply	NOUN
abrj-567	368	8	chain	chain	NOUN
abrj-567	368	9	management	management	NOUN
abrj-567	368	10	objectives	objective	NOUN
abrj-567	368	11	.	.	PUNCT
abrj-567	369	1	international	international	ADJ
abrj-567	369	2	journal	journal	PROPN
abrj-567	369	3	of	of	ADP
abrj-567	369	4	information	information	NOUN
abrj-567	369	5	management	management	NOUN
abrj-567	369	6	,	,	PUNCT
abrj-567	369	7	39	39	NUM
abrj-567	369	8	,	,	PUNCT
abrj-567	369	9	80–89	80–89	NUM
abrj-567	369	10	.	.	PUNCT
abrj-567	370	1	https://doi.org/10.1016/j.ijinfomgt.2017.12.005	https://doi.org/10.1016/j.ijinfomgt.2017.12.005	PROPN
abrj-567	370	2	kulmala	kulmala	PROPN
abrj-567	370	3	,	,	PUNCT
abrj-567	370	4	h.	h.	PROPN
abrj-567	370	5	i.	i.	PROPN
abrj-567	370	6	,	,	PUNCT
abrj-567	370	7	paranko	paranko	PROPN
abrj-567	370	8	,	,	PUNCT
abrj-567	370	9	j.	j.	PROPN
abrj-567	370	10	,	,	PUNCT
abrj-567	370	11	&	&	CCONJ
abrj-567	370	12	uusi	uusi	PROPN
abrj-567	370	13	-	-	PUNCT
abrj-567	370	14	rauva	rauva	PROPN
abrj-567	370	15	,	,	PUNCT
abrj-567	370	16	e.	e.	PROPN
abrj-567	370	17	(	(	PUNCT
abrj-567	370	18	2002	2002	NUM
abrj-567	370	19	)	)	PUNCT
abrj-567	370	20	.	.	PUNCT
abrj-567	371	1	the	the	DET
abrj-567	371	2	role	role	NOUN
abrj-567	371	3	of	of	ADP
abrj-567	371	4	cost	cost	NOUN
abrj-567	371	5	management	management	NOUN
abrj-567	371	6	in	in	ADP
abrj-567	371	7	network	network	NOUN
abrj-567	371	8	relationships	relationship	NOUN
abrj-567	371	9	.	.	PUNCT
abrj-567	372	1	international	international	ADJ
abrj-567	372	2	journal	journal	PROPN
abrj-567	372	3	of	of	ADP
abrj-567	372	4	production	production	NOUN
abrj-567	372	5	economics	economic	NOUN
abrj-567	372	6	,	,	PUNCT
abrj-567	372	7	79(1	79(1	NOUN
abrj-567	372	8	)	)	PUNCT
abrj-567	372	9	,	,	PUNCT
abrj-567	372	10	33–43	33–43	NUM
abrj-567	372	11	.	.	PUNCT
abrj-567	373	1	https://doi.org/10.1016/s0925-5273(01)00178-1	https://doi.org/10.1016/s0925-5273(01)00178-1	PROPN
abrj-567	373	2	lin	lin	PROPN
abrj-567	373	3	,	,	PUNCT
abrj-567	373	4	i.-c	i.-c	PROPN
abrj-567	373	5	.	.	PUNCT
abrj-567	373	6	,	,	PUNCT
abrj-567	373	7	&	&	CCONJ
abrj-567	373	8	liao	liao	PROPN
abrj-567	373	9	,	,	PUNCT
abrj-567	373	10	t.-c	t.-c	PROPN
abrj-567	373	11	.	.	PUNCT
abrj-567	373	12	(	(	PUNCT
abrj-567	373	13	2017	2017	NUM
abrj-567	373	14	)	)	PUNCT
abrj-567	373	15	.	.	PUNCT
abrj-567	374	1	a	a	DET
abrj-567	374	2	survey	survey	NOUN
abrj-567	374	3	of	of	ADP
abrj-567	374	4	blockchain	blockchain	PROPN
abrj-567	374	5	security	security	NOUN
abrj-567	374	6	issues	issue	NOUN
abrj-567	374	7	and	and	CCONJ
abrj-567	374	8	challenges	challenge	NOUN
abrj-567	374	9	.	.	PUNCT
abrj-567	375	1	international	international	ADJ
abrj-567	375	2	journal	journal	PROPN
abrj-567	375	3	of	of	ADP
abrj-567	375	4	network	network	NOUN
abrj-567	375	5	security	security	NOUN
abrj-567	375	6	,	,	PUNCT
abrj-567	375	7	19(5	19(5	NUM
abrj-567	375	8	)	)	PUNCT
abrj-567	375	9	,	,	PUNCT
abrj-567	375	10	653–659	653–659	NUM
abrj-567	375	11	.	.	PUNCT
abrj-567	376	1	http://ijns.femto.com.tw/contents/ijns-v19-n5/ijns-2017-v19-n5-p653-659.pdf	http://ijns.femto.com.tw/contents/ijns-v19-n5/ijns-2017-v19-n5-p653-659.pdf	PROPN
abrj-567	376	2	misbah	misbah	PROPN
abrj-567	376	3	,	,	PUNCT
abrj-567	376	4	m.	m.	NOUN
abrj-567	376	5	m.	m.	NOUN
abrj-567	376	6	(	(	PUNCT
abrj-567	376	7	2021	2021	NUM
abrj-567	376	8	)	)	PUNCT
abrj-567	376	9	.	.	PUNCT
abrj-567	377	1	the	the	DET
abrj-567	377	2	concept	concept	NOUN
abrj-567	377	3	of	of	ADP
abrj-567	377	4	transparency	transparency	NOUN
abrj-567	377	5	in	in	ADP
abrj-567	377	6	library	library	ADJ
abrj-567	377	7	management	management	NOUN
abrj-567	377	8	at	at	ADP
abrj-567	377	9	benha	benha	NOUN
abrj-567	377	10	university	university	PROPN
abrj-567	377	11	and	and	CCONJ
abrj-567	377	12	its	its	PRON
abrj-567	377	13	relation	relation	NOUN
abrj-567	377	14	to	to	ADP
abrj-567	377	15	administrative	administrative	ADJ
abrj-567	377	16	communication	communication	NOUN
abrj-567	377	17	effectiveness	effectiveness	NOUN
abrj-567	377	18	.	.	PUNCT
abrj-567	378	1	scientific	scientific	ADJ
abrj-567	378	2	journal	journal	NOUN
abrj-567	378	3	of	of	ADP
abrj-567	378	4	libraries	library	NOUN
abrj-567	378	5	,	,	PUNCT
abrj-567	378	6	documentation	documentation	NOUN
abrj-567	378	7	,	,	PUNCT
abrj-567	378	8	and	and	CCONJ
abrj-567	378	9	information	information	NOUN
abrj-567	378	10	,	,	PUNCT
abrj-567	378	11	3(5	3(5	NUM
abrj-567	378	12	)	)	PUNCT
abrj-567	378	13	,	,	PUNCT
abrj-567	378	14	145	145	NUM
abrj-567	378	15	–	–	SYM
abrj-567	378	16	191	191	NUM
abrj-567	378	17	.	.	PUNCT
abrj-567	379	1	papaspyropoulos	papaspyropoulos	PROPN
abrj-567	379	2	,	,	PUNCT
abrj-567	379	3	k.	k.	PROPN
abrj-567	379	4	g.	g.	PROPN
abrj-567	379	5	,	,	PUNCT
abrj-567	379	6	karamanolis	karamanolis	PROPN
abrj-567	379	7	,	,	PUNCT
abrj-567	379	8	d.	d.	PROPN
abrj-567	379	9	,	,	PUNCT
abrj-567	379	10	sokos	sokos	PROPN
abrj-567	379	11	,	,	PUNCT
abrj-567	379	12	c.	c.	PROPN
abrj-567	379	13	k.	k.	PROPN
abrj-567	379	14	,	,	PUNCT
abrj-567	379	15	&	&	CCONJ
abrj-567	379	16	birtsas	birtsas	PROPN
abrj-567	379	17	,	,	PUNCT
abrj-567	379	18	p.	p.	PROPN
abrj-567	379	19	k.	k.	PROPN
abrj-567	380	1	(	(	PUNCT
abrj-567	380	2	2016	2016	NUM
abrj-567	380	3	)	)	PUNCT
abrj-567	380	4	.	.	PUNCT
abrj-567	381	1	enhancing	enhance	VERB
abrj-567	381	2	sustainability	sustainability	NOUN
abrj-567	381	3	in	in	ADP
abrj-567	381	4	forestry	forestry	NOUN
abrj-567	381	5	using	use	VERB
abrj-567	381	6	material	material	NOUN
abrj-567	381	7	flow	flow	NOUN
abrj-567	381	8	cost	cost	NOUN
abrj-567	381	9	accounting	accounting	NOUN
abrj-567	381	10	.	.	PUNCT
abrj-567	382	1	open	open	ADJ
abrj-567	382	2	journal	journal	PROPN
abrj-567	382	3	of	of	ADP
abrj-567	382	4	forestry	forestry	NOUN
abrj-567	382	5	,	,	PUNCT
abrj-567	382	6	6(5	6(5	NUM
abrj-567	382	7	)	)	PUNCT
abrj-567	382	8	,	,	PUNCT
abrj-567	382	9	324–336	324–336	NUM
abrj-567	382	10	.	.	PUNCT
abrj-567	383	1	https://doi.org/10.4236/ojf.2016.65026	https://doi.org/10.4236/ojf.2016.65026	PROPN
abrj-567	383	2	seal	seal	NOUN
abrj-567	383	3	,	,	PUNCT
abrj-567	383	4	w.	w.	PROPN
abrj-567	383	5	,	,	PUNCT
abrj-567	383	6	cullen	cullen	PROPN
abrj-567	383	7	,	,	PUNCT
abrj-567	383	8	j.	j.	PROPN
abrj-567	383	9	,	,	PUNCT
abrj-567	383	10	dunlop	dunlop	PROPN
abrj-567	383	11	,	,	PUNCT
abrj-567	383	12	a.	a.	NOUN
abrj-567	383	13	,	,	PUNCT
abrj-567	383	14	berry	berry	NOUN
abrj-567	383	15	,	,	PUNCT
abrj-567	383	16	t.	t.	PROPN
abrj-567	383	17	,	,	PUNCT
abrj-567	383	18	&	&	CCONJ
abrj-567	383	19	ahmed	ahmed	PROPN
abrj-567	383	20	,	,	PUNCT
abrj-567	383	21	m.	m.	NOUN
abrj-567	383	22	(	(	PUNCT
abrj-567	383	23	1999	1999	NUM
abrj-567	383	24	)	)	PUNCT
abrj-567	383	25	.	.	PUNCT
abrj-567	384	1	enacting	enact	VERB
abrj-567	384	2	a	a	DET
abrj-567	384	3	european	european	ADJ
abrj-567	384	4	supply	supply	NOUN
abrj-567	384	5	chain	chain	NOUN
abrj-567	384	6	:	:	PUNCT
abrj-567	384	7	a	a	DET
abrj-567	384	8	case	case	NOUN
abrj-567	384	9	study	study	NOUN
abrj-567	384	10	on	on	ADP
abrj-567	384	11	the	the	DET
abrj-567	384	12	role	role	NOUN
abrj-567	384	13	of	of	ADP
abrj-567	384	14	management	management	NOUN
abrj-567	384	15	accounting	accounting	NOUN
abrj-567	384	16	.	.	PUNCT
abrj-567	385	1	management	management	NOUN
abrj-567	385	2	accounting	accounting	NOUN
abrj-567	385	3	research	research	NOUN
abrj-567	385	4	,	,	PUNCT
abrj-567	385	5	10(3	10(3	NUM
abrj-567	385	6	)	)	PUNCT
abrj-567	385	7	,	,	PUNCT
abrj-567	385	8	303–322	303–322	NUM
abrj-567	385	9	.	.	PUNCT
abrj-567	386	1	https://doi.org/10.1006/mare.1999.0105	https://doi.org/10.1006/mare.1999.0105	PROPN
abrj-567	386	2	theodorakopoulos	theodorakopoulos	PROPN
abrj-567	386	3	,	,	PUNCT
abrj-567	386	4	l.	l.	PROPN
abrj-567	386	5	,	,	PUNCT
abrj-567	386	6	theodoropoulou	theodoropoulou	PROPN
abrj-567	386	7	,	,	PUNCT
abrj-567	386	8	a.	a.	PROPN
abrj-567	386	9	,	,	PUNCT
abrj-567	386	10	&	&	CCONJ
abrj-567	386	11	halkiopoulos	halkiopoulos	PROPN
abrj-567	386	12	,	,	PUNCT
abrj-567	386	13	c.	c.	PROPN
abrj-567	386	14	(	(	PUNCT
abrj-567	386	15	2024	2024	NUM
abrj-567	386	16	)	)	PUNCT
abrj-567	386	17	.	.	PUNCT
abrj-567	387	1	enhancing	enhance	VERB
abrj-567	387	2	decentralized	decentralize	VERB
abrj-567	387	3	decision	decision	NOUN
abrj-567	387	4	-	-	PUNCT
abrj-567	387	5	making	making	NOUN
abrj-567	387	6	with	with	ADP
abrj-567	387	7	big	big	ADJ
abrj-567	387	8	data	datum	NOUN
abrj-567	387	9	and	and	CCONJ
abrj-567	387	10	blockchain	blockchain	PROPN
abrj-567	387	11	technology	technology	PROPN
abrj-567	387	12	:	:	PUNCT
abrj-567	387	13	a	a	DET
abrj-567	387	14	comprehensive	comprehensive	ADJ
abrj-567	387	15	review	review	NOUN
abrj-567	387	16	.	.	PUNCT
abrj-567	388	1	applied	apply	VERB
abrj-567	388	2	sciences	science	NOUN
abrj-567	388	3	,	,	PUNCT
abrj-567	388	4	14(16	14(16	NUM
abrj-567	388	5	)	)	PUNCT
abrj-567	388	6	,	,	PUNCT
abrj-567	388	7	7007	7007	NUM
abrj-567	388	8	.	.	PUNCT
abrj-567	389	1	https://doi.org/10.3390/app14167007	https://doi.org/10.3390/app14167007	PROPN
abrj-567	389	2	windolph	windolph	PROPN
abrj-567	389	3	,	,	PUNCT
abrj-567	389	4	m.	m.	NOUN
abrj-567	389	5	,	,	PUNCT
abrj-567	389	6	&	&	CCONJ
abrj-567	389	7	moeller	moeller	PROPN
abrj-567	389	8	,	,	PUNCT
abrj-567	389	9	k.	k.	PROPN
abrj-567	389	10	(	(	PUNCT
abrj-567	389	11	2012	2012	NUM
abrj-567	389	12	)	)	PUNCT
abrj-567	389	13	.	.	PUNCT
abrj-567	390	1	open	open	ADJ
abrj-567	390	2	-	-	PUNCT
abrj-567	390	3	book	book	NOUN
abrj-567	390	4	accounting	accounting	NOUN
abrj-567	390	5	:	:	PUNCT
abrj-567	390	6	reason	reason	NOUN
abrj-567	390	7	for	for	ADP
abrj-567	390	8	failure	failure	NOUN
abrj-567	390	9	of	of	ADP
abrj-567	390	10	inter	inter	ADJ
abrj-567	390	11	-	-	ADJ
abrj-567	390	12	firm	firm	ADJ
abrj-567	390	13	cooperation	cooperation	NOUN
abrj-567	390	14	?	?	PUNCT
abrj-567	391	1	management	management	NOUN
abrj-567	391	2	accounting	accounting	NOUN
abrj-567	391	3	research	research	NOUN
abrj-567	391	4	,	,	PUNCT
abrj-567	391	5	23(1	23(1	NUM
abrj-567	391	6	)	)	PUNCT
abrj-567	391	7	,	,	PUNCT
abrj-567	391	8	47–60	47–60	NOUN
abrj-567	391	9	.	.	PUNCT
abrj-567	392	1	https://doi.org/10.1016/j.mar.2011.07.002	https://doi.org/10.1016/j.mar.2011.07.002	PROPN
abrj-567	392	2	xia	xia	PROPN
abrj-567	392	3	,	,	PUNCT
abrj-567	392	4	j.	j.	PROPN
abrj-567	392	5	,	,	PUNCT
abrj-567	392	6	li	li	PROPN
abrj-567	392	7	,	,	PUNCT
abrj-567	392	8	h.	h.	PROPN
abrj-567	392	9	,	,	PUNCT
abrj-567	392	10	&	&	CCONJ
abrj-567	392	11	he	he	PRON
abrj-567	392	12	,	,	PUNCT
abrj-567	392	13	z.	z.	PROPN
abrj-567	392	14	(	(	PUNCT
abrj-567	392	15	2023	2023	NUM
abrj-567	392	16	)	)	PUNCT
abrj-567	392	17	.	.	PUNCT
abrj-567	393	1	the	the	DET
abrj-567	393	2	effect	effect	NOUN
abrj-567	393	3	of	of	ADP
abrj-567	393	4	blockchain	blockchain	PROPN
abrj-567	393	5	technology	technology	PROPN
abrj-567	393	6	on	on	ADP
abrj-567	393	7	supply	supply	NOUN
abrj-567	393	8	chain	chain	NOUN
abrj-567	393	9	collaboration	collaboration	NOUN
abrj-567	393	10	:	:	PUNCT
abrj-567	393	11	a	a	DET
abrj-567	393	12	case	case	NOUN
abrj-567	393	13	study	study	NOUN
abrj-567	393	14	of	of	ADP
abrj-567	393	15	lenovo	lenovo	PROPN
abrj-567	393	16	.	.	PUNCT
abrj-567	394	1	systems	system	NOUN
abrj-567	394	2	,	,	PUNCT
abrj-567	394	3	11(6	11(6	NUM
abrj-567	394	4	)	)	PUNCT
abrj-567	394	5	,	,	PUNCT
abrj-567	394	6	299	299	NUM
abrj-567	394	7	.	.	PUNCT
abrj-567	395	1	https://doi.org/10.3390/systems11060299	https://doi.org/10.3390/systems11060299	PROPN
abrj-567	395	2	zubaydi	zubaydi	PROPN
abrj-567	395	3	,	,	PUNCT
abrj-567	395	4	h.	h.	PROPN
abrj-567	395	5	d.	d.	PROPN
abrj-567	395	6	,	,	PUNCT
abrj-567	395	7	varga	varga	PROPN
abrj-567	395	8	,	,	PUNCT
abrj-567	395	9	p.	p.	PROPN
abrj-567	395	10	,	,	PUNCT
abrj-567	395	11	&	&	CCONJ
abrj-567	395	12	molnár	molnár	PROPN
abrj-567	395	13	,	,	PUNCT
abrj-567	395	14	s.	s.	PROPN
abrj-567	395	15	(	(	PUNCT
abrj-567	395	16	2023	2023	NUM
abrj-567	395	17	)	)	PUNCT
abrj-567	395	18	.	.	PUNCT
abrj-567	396	1	leveraging	leverage	VERB
abrj-567	396	2	blockchain	blockchain	PROPN
abrj-567	396	3	technology	technology	NOUN
abrj-567	396	4	for	for	ADP
abrj-567	396	5	ensuring	ensure	VERB
abrj-567	396	6	security	security	NOUN
abrj-567	396	7	and	and	CCONJ
abrj-567	396	8	privacy	privacy	NOUN
abrj-567	396	9	aspects	aspect	NOUN
abrj-567	396	10	in	in	ADP
abrj-567	396	11	internet	internet	NOUN
abrj-567	396	12	of	of	ADP
abrj-567	396	13	things	thing	NOUN
abrj-567	396	14	:	:	PUNCT
abrj-567	396	15	a	a	DET
abrj-567	396	16	systematic	systematic	ADJ
abrj-567	396	17	literature	literature	NOUN
abrj-567	396	18	review	review	NOUN
abrj-567	396	19	.	.	PUNCT
abrj-567	397	1	sensors	sensor	NOUN
abrj-567	397	2	,	,	PUNCT
abrj-567	397	3	23(2	23(2	NOUN
abrj-567	397	4	)	)	PUNCT
abrj-567	397	5	,	,	PUNCT
abrj-567	397	6	788	788	NUM
abrj-567	397	7	.	.	PUNCT
abrj-567	398	1	https://doi.org/10.3390/s23020788	https://doi.org/10.3390/s23020788	NUM
abrj-567	398	2	https://doi.org/10.56286/dq8hap03	https://doi.org/10.56286/dq8hap03	NOUN
abrj-567	398	3	https://doi.org/10.1016/j.jairtraman.2018.06.005	https://doi.org/10.1016/j.jairtraman.2018.06.005	NUM
abrj-567	398	4	https://doi.org/10.3390/fintech1020013	https://doi.org/10.3390/fintech1020013	NOUN
abrj-567	398	5	https://repository.tudelft.nl/islandora/object/uuid%3a2df2bb05-97ff-4d59-8c2a-2b0b5a30e8b6	https://repository.tudelft.nl/islandora/object/uuid%3a2df2bb05-97ff-4d59-8c2a-2b0b5a30e8b6	INTJ
abrj-567	398	6	https://doi.org/10.3390/fi10020020	https://doi.org/10.3390/fi10020020	PROPN
abrj-567	398	7	https://doi.org/10.1016/j.mar.2004.12.003	https://doi.org/10.1016/j.mar.2004.12.003	PROPN
abrj-567	398	8	https://doi.org/10.1016/j.ijinfomgt.2017.12.005	https://doi.org/10.1016/j.ijinfomgt.2017.12.005	PROPN
abrj-567	398	9	http://ijns.femto.com.tw/contents/ijns-v19-n5/ijns-2017-v19-n5-p653-659.pdf	http://ijns.femto.com.tw/contents/ijns-v19-n5/ijns-2017-v19-n5-p653-659.pdf	PROPN
abrj-567	398	10	https://doi.org/10.4236/ojf.2016.65026	https://doi.org/10.4236/ojf.2016.65026	PROPN
abrj-567	398	11	https://doi.org/10.1006/mare.1999.0105	https://doi.org/10.1006/mare.1999.0105	PROPN
abrj-567	398	12	https://doi.org/10.3390/app14167007	https://doi.org/10.3390/app14167007	VERB
abrj-567	398	13	https://doi.org/10.1016/j.mar.2011.07.002	https://doi.org/10.1016/j.mar.2011.07.002	NOUN
abrj-567	398	14	https://doi.org/10.3390/systems11060299	https://doi.org/10.3390/systems11060299	NOUN
abrj-567	398	15	https://doi.org/10.3390/s23020788	https://doi.org/10.3390/s23020788	NUM