id	sid	eid	entity	type
ajfa-11003	1	1	microsoft	ORG
ajfa-11003	1	2	11003	DATE
ajfa-11003	1	3	asian	NORP
ajfa-11003	1	4	finance & accounting	ORG
ajfa-11003	1	5	1946-052x 2017	MONEY
ajfa-11003	1	6	9	CARDINAL
ajfa-11003	1	7	210	CARDINAL
ajfa-11003	1	8	iraqi	NORP
ajfa-11003	1	9	khalis al-naser	PERSON
ajfa-11003	1	10	administration & economic university of mosul	ORG
ajfa-11003	1	11	iraq	GPE
ajfa-11003	1	12	60-1-8286-5404	CARDINAL
ajfa-11003	1	13	mohamed tunku puteriintan safinaz school	PERSON
ajfa-11003	1	14	utara malaysia	PERSON
ajfa-11003	1	15	06010	CARDINAL
ajfa-11003	1	16	kedah	GPE
ajfa-11003	1	17	malaysia	GPE
ajfa-11003	1	18	60-1-2425	CARDINAL
ajfa-11003	1	19	jan. 22	DATE
ajfa-11003	1	20	2017	DATE
ajfa-11003	1	21	march 14, 2017	DATE
ajfa-11003	1	22	june 1	DATE
ajfa-11003	1	23	https://doi.org/10.5296/ajfa.v9i1.11003	DATE
ajfa-11003	1	24	iraq	GPE
ajfa-11003	1	25	the last few decades	DATE
ajfa-11003	2	1	iraq	GPE
ajfa-11003	3	1	tqm	ORG
ajfa-11003	3	2	four	CARDINAL
ajfa-11003	3	3	iraqi	NORP
ajfa-11003	4	1	pls	NORP
ajfa-11003	5	1	tqm	ORG
ajfa-11003	6	1	iraqi	NORP
ajfa-11003	7	1	bsc	GPE
ajfa-11003	7	2	tqm	GPE
ajfa-11003	7	3	iraq	GPE
ajfa-11003	7	4	finance & accounting	ORG
ajfa-11003	7	5	1946-052x 2017	MONEY
ajfa-11003	7	6	9	CARDINAL
ajfa-11003	7	7	1 ajfa.macrothink.org	TIME
ajfa-11003	7	8	211 1	CARDINAL
ajfa-11003	7	9	the 1930s to	DATE
ajfa-11003	7	10	johnson	PERSON
ajfa-11003	7	11	kaplan	GPE
ajfa-11003	7	12	1987	DATE
ajfa-11003	7	13	two decades	DATE
ajfa-11003	9	1	three-fourth	CARDINAL
ajfa-11003	11	1	2005	DATE
ajfa-11003	12	1	tqm	NORP
ajfa-11003	12	2	bsc	GPE
ajfa-11003	12	3	iraq	GPE
ajfa-11003	12	4	acer & acer	ORG
ajfa-11003	12	5	2014	DATE
ajfa-11003	12	6	pimentel & major	ORG
ajfa-11003	12	7	2014	DATE
ajfa-11003	14	1	lynch & cross	ORG
ajfa-11003	14	2	1992	DATE
ajfa-11003	14	3	neely	ORG
ajfa-11003	14	4	platts	GPE
ajfa-11003	14	5	gregory, & richards	ORG
ajfa-11003	14	6	1994	DATE
ajfa-11003	15	1	iraq	GPE
ajfa-11003	15	2	iraq	GPE
ajfa-11003	15	3	annual	DATE
ajfa-11003	15	4	2013	DATE
ajfa-11003	15	5	the last few decades	DATE
ajfa-11003	15	6	al-tamimi & al-timimi	PERSON
ajfa-11003	15	7	2014	DATE
ajfa-11003	15	8	saleh	PERSON
ajfa-11003	15	9	2015	DATE
ajfa-11003	16	1	1990	DATE
ajfa-11003	16	2	akoum	PERSON
ajfa-11003	16	3	zbib & ahmed	ORG
ajfa-11003	16	4	2007	DATE
ajfa-11003	17	1	annual	DATE
ajfa-11003	17	2	bureihi	GPE
ajfa-11003	17	3	2011	DATE
ajfa-11003	17	4	2013	DATE
ajfa-11003	19	1	atkinson et al, 1997	ORG
ajfa-11003	19	2	chenhall & langfield-smith	ORG
ajfa-11003	19	3	2007	DATE
ajfa-11003	19	4	hoque	ORG
ajfa-11003	19	5	mia, & alam, 2001	ORG
ajfa-11003	19	6	kaplan & norton	ORG
ajfa-11003	19	7	1992	DATE
ajfa-11003	19	8	1993	DATE
ajfa-11003	19	9	pimentel & major	ORG
ajfa-11003	19	10	2014	DATE
ajfa-11003	21	1	pms	ORG
ajfa-11003	22	1	one	CARDINAL
ajfa-11003	22	2	pms	ORG
ajfa-11003	22	3	pimentel & major	ORG
ajfa-11003	22	4	2014	DATE
ajfa-11003	23	1	kaplan	ORG
ajfa-11003	23	2	1992	DATE
ajfa-11003	24	1	bsc	GPE
ajfa-11003	24	2	2005	DATE
ajfa-11003	24	3	malleret	PERSON
ajfa-11003	24	4	2015	DATE
ajfa-11003	25	1	three	CARDINAL
ajfa-11003	25	2	kaplan & norton	ORG
ajfa-11003	25	3	2001	DATE
ajfa-11003	26	1	kaplan& norton	ORG
ajfa-11003	26	2	1992	DATE
ajfa-11003	26	3	sandström & toivanen	ORG
ajfa-11003	26	4	2002	DATE
ajfa-11003	27	1	asian	NORP
ajfa-11003	27	2	finance & accounting	ORG
ajfa-11003	27	3	1946-052x 2017	MONEY
ajfa-11003	27	4	9	CARDINAL
ajfa-11003	27	5	212	CARDINAL
ajfa-11003	27	6	bsc	GPE
ajfa-11003	27	7	tqm	ORG
ajfa-11003	27	8	iraq	GPE
ajfa-11003	27	9	iraq	GPE
ajfa-11003	27	10	bsc	GPE
ajfa-11003	27	11	al-naser	PERSON
ajfa-11003	27	12	2010	DATE
ajfa-11003	27	13	2014	DATE
ajfa-11003	27	14	abdul rahman &	PERSON
ajfa-11003	27	15	abdul aziz	PERSON
ajfa-11003	27	16	2010	DATE
ajfa-11003	28	1	tqm	ORG
ajfa-11003	28	2	bsc	GPE
ajfa-11003	29	1	tqm	ORG
ajfa-11003	29	2	mehralian et al.	PERSON
ajfa-11003	29	3	2017	CARDINAL
ajfa-11003	29	4	d., & marc	ORG
ajfa-11003	29	5	2016	DATE
ajfa-11003	29	6	shafiq lasrado & hafeez	ORG
ajfa-11003	29	7	2017	DATE
ajfa-11003	29	8	ahmad	PERSON
ajfa-11003	29	9	dweik	PERSON
ajfa-11003	29	10	alawneh & hammad	ORG
ajfa-11003	29	11	2016	DATE
ajfa-11003	30	1	tqm	ORG
ajfa-11003	30	2	sholihin & laksmi	ORG
ajfa-11003	30	3	2009	DATE
ajfa-11003	31	1	tqm	ORG
ajfa-11003	31	2	bsc	GPE
ajfa-11003	33	1	2	CARDINAL
ajfa-11003	33	2	2.1	CARDINAL
ajfa-11003	33	3	tqm	ORG
ajfa-11003	33	4	tqm	ORG
ajfa-11003	33	5	2016	CARDINAL
ajfa-11003	33	6	hertati	ORG
ajfa-11003	33	7	2015	DATE
ajfa-11003	33	8	houssem eddine	PERSON
ajfa-11003	33	9	2015	DATE
ajfa-11003	33	10	ibrahim	PERSON
ajfa-11003	33	11	2014	DATE
ajfa-11003	34	1	tqm	ORG
ajfa-11003	34	2	wilkinson, marchington	ORG
ajfa-11003	34	3	goodman &	ORG
ajfa-11003	34	4	1992	DATE
ajfa-11003	35	1	tqm	ORG
ajfa-11003	35	2	these last few years	DATE
ajfa-11003	36	1	tqm	ORG
ajfa-11003	36	2	walton	GPE
ajfa-11003	36	3	1986	DATE
ajfa-11003	37	1	prajogo	NORP
ajfa-11003	37	2	2004	DATE
ajfa-11003	37	3	australian	NORP
ajfa-11003	38	1	tqm	ORG
ajfa-11003	38	2	tqm	ORG
ajfa-11003	39	1	tqm	ORG
ajfa-11003	39	2	tqm	ORG
ajfa-11003	40	1	tqm	ORG
ajfa-11003	41	1	tqm	ORG
ajfa-11003	42	1	tqm	ORG
ajfa-11003	43	1	tqm	ORG
ajfa-11003	43	2	tqm	ORG
ajfa-11003	44	1	asian journal of finance & accounting	ORG
ajfa-11003	44	2	1946-052x 2017	MONEY
ajfa-11003	44	3	9	CARDINAL
ajfa-11003	44	4	1	CARDINAL
ajfa-11003	44	5	213	CARDINAL
ajfa-11003	44	6	tqm	ORG
ajfa-11003	45	1	errikson	PERSON
ajfa-11003	45	2	hansson	PERSON
ajfa-11003	45	3	2003	DATE
ajfa-11003	45	4	tqm	ORG
ajfa-11003	45	5	swedish	NORP
ajfa-11003	46	1	swedish	NORP
ajfa-11003	47	1	tqm	ORG
ajfa-11003	47	2	tqm	ORG
ajfa-11003	49	1	tqm	ORG
ajfa-11003	50	1	2.2	CARDINAL
ajfa-11003	50	2	bsc	GPE
ajfa-11003	50	3	bsc	GPE
ajfa-11003	50	4	1989	DATE
ajfa-11003	50	5	three	CARDINAL
ajfa-11003	50	6	kaplan	ORG
ajfa-11003	50	7	1992	DATE
ajfa-11003	50	8	bsc	GPE
ajfa-11003	51	1	bsc	GPE
ajfa-11003	52	1	mitchell, & bjomenak	ORG
ajfa-11003	52	2	2012	DATE
ajfa-11003	52	3	hoque	ORG
ajfa-11003	52	4	2014	DATE
ajfa-11003	53	1	hoque & james	ORG
ajfa-11003	53	2	2000	DATE
ajfa-11003	53	3	2001	DATE
ajfa-11003	53	4	widener	ORG
ajfa-11003	53	5	2006	DATE
ajfa-11003	54	1	pms	ORG
ajfa-11003	54	2	kartalis	NORP
ajfa-11003	54	3	2013	DATE
ajfa-11003	55	1	bsc	GPE
ajfa-11003	56	1	four	CARDINAL
ajfa-11003	56	2	kaplan & norton	ORG
ajfa-11003	56	3	1992	DATE
ajfa-11003	58	1	bsc	GPE
ajfa-11003	60	1	2.3	CARDINAL
ajfa-11003	60	2	bsc	GPE
ajfa-11003	60	3	tqm	ORG
ajfa-11003	61	1	tqm	ORG
ajfa-11003	61	2	bsc	GPE
ajfa-11003	63	1	asian	NORP
ajfa-11003	63	2	finance & accounting	ORG
ajfa-11003	63	3	1946-052x 2017	MONEY
ajfa-11003	63	4	9	CARDINAL
ajfa-11003	63	5	1	CARDINAL
ajfa-11003	63	6	214	CARDINAL
ajfa-11003	63	7	2003	DATE
ajfa-11003	65	1	tqm	ORG
ajfa-11003	65	2	2009	DATE
ajfa-11003	66	1	bsc	GPE
ajfa-11003	66	2	tqm	ORG
ajfa-11003	67	1	arab	NORP
ajfa-11003	68	1	bsc	GPE
ajfa-11003	68	2	tqm	ORG
ajfa-11003	69	1	tqm	ORG
ajfa-11003	70	1	tqm	ORG
ajfa-11003	70	2	bsc	GPE
ajfa-11003	70	3	tqm	ORG
ajfa-11003	70	4	bsc	GPE
ajfa-11003	70	5	lin & johnson	ORG
ajfa-11003	70	6	2004	DATE
ajfa-11003	71	1	vora	PERSON
ajfa-11003	71	2	2002	DATE
ajfa-11003	71	3	tqm	ORG
ajfa-11003	71	4	bsc	GPE
ajfa-11003	72	1	tqm	ORG
ajfa-11003	72	2	bsc	GPE
ajfa-11003	72	3	tqm	ORG
ajfa-11003	72	4	bsc	GPE
ajfa-11003	72	5	tqm	ORG
ajfa-11003	72	6	bsc	PERSON
ajfa-11003	72	7	tqm	ORG
ajfa-11003	72	8	bsc 2.4	ORG
ajfa-11003	72	9	1	CARDINAL
ajfa-11003	73	1	1	CARDINAL
ajfa-11003	73	2	1	CARDINAL
ajfa-11003	73	3	four	CARDINAL
ajfa-11003	74	1	tqm	ORG
ajfa-11003	74	2	four	CARDINAL
ajfa-11003	74	3	bsc	GPE
ajfa-11003	75	1	asian	NORP
ajfa-11003	75	2	finance & accounting	ORG
ajfa-11003	75	3	1946-052x 2017	MONEY
ajfa-11003	75	4	9	CARDINAL
ajfa-11003	75	5	1 ajfa.macrothink.org 215 3	TIME
ajfa-11003	76	1	one	CARDINAL
ajfa-11003	76	2	un	ORG
ajfa-11003	77	1	3.1	CARDINAL
ajfa-11003	77	2	604	CARDINAL
ajfa-11003	77	3	iraq	GPE
ajfa-11003	77	4	302	CARDINAL
ajfa-11003	77	5	morgan	PERSON
ajfa-11003	77	6	1970	DATE
ajfa-11003	77	7	wolfinbarger &	ORG
ajfa-11003	77	8	2008	DATE
ajfa-11003	79	1	303	CARDINAL
ajfa-11003	79	2	50.2%	PERCENT
ajfa-11003	80	1	3.2	CARDINAL
ajfa-11003	80	2	tqm	ORG
ajfa-11003	80	3	1997	DATE
ajfa-11003	81	1	7	CARDINAL
ajfa-11003	81	2	tqm	ORG
ajfa-11003	82	1	tqm	ORG
ajfa-11003	83	1	five	CARDINAL
ajfa-11003	84	1	kaplan & norton	ORG
ajfa-11003	84	2	1996	DATE
ajfa-11003	85	1	21	CARDINAL
ajfa-11003	85	2	four	CARDINAL
ajfa-11003	85	3	4	CARDINAL
ajfa-11003	85	4	17	CARDINAL
ajfa-11003	85	5	three	CARDINAL
ajfa-11003	86	1	five	CARDINAL
ajfa-11003	87	1	4	CARDINAL
ajfa-11003	87	2	pls	NORP
ajfa-11003	87	3	3.0	CARDINAL
ajfa-11003	87	4	ringle, wender & becker	ORG
ajfa-11003	87	5	2015	DATE
ajfa-11003	88	1	pls	NORP
ajfa-11003	88	2	2014	DATE
ajfa-11003	89	1	4.1	CARDINAL
ajfa-11003	89	2	76.4%	PERCENT
ajfa-11003	89	3	23.6%	PERCENT
ajfa-11003	90	1	iraq	GPE
ajfa-11003	91	1	20	CARDINAL
ajfa-11003	91	2	60 years	DATE
ajfa-11003	92	1	36.2%	PERCENT
ajfa-11003	92	2	between 41 and 50 years	CARDINAL
ajfa-11003	92	3	28.2%	PERCENT
ajfa-11003	92	4	between 31 and 40 years	DATE
ajfa-11003	92	5	20.6	CARDINAL
ajfa-11003	92	6	between 51 and 60	CARDINAL
ajfa-11003	92	7	13.3%	PERCENT
ajfa-11003	92	8	between 21 and 30 years	DATE
ajfa-11003	92	9	only 1.7%	PERCENT
ajfa-11003	92	10	60	CARDINAL
ajfa-11003	93	1	59.1%	PERCENT
ajfa-11003	93	2	28.2%	PERCENT
ajfa-11003	93	3	7.6%	PERCENT
ajfa-11003	93	4	3.7%	PERCENT
ajfa-11003	95	1	78%	PERCENT
ajfa-11003	95	2	asian	NORP
ajfa-11003	95	3	finance & accounting	ORG
ajfa-11003	95	4	1946-052x 2017	MONEY
ajfa-11003	95	5	9	CARDINAL
ajfa-11003	95	6	1	CARDINAL
ajfa-11003	95	7	216	CARDINAL
ajfa-11003	95	8	four	CARDINAL
ajfa-11003	95	9	21.6	CARDINAL
ajfa-11003	95	10	19.9	CARDINAL
ajfa-11003	95	11	13	DATE
ajfa-11003	95	12	12	CARDINAL
ajfa-11003	95	13	11.3	CARDINAL
ajfa-11003	96	1	22%	PERCENT
ajfa-11003	96	2	6 %	PERCENT
ajfa-11003	96	3	5.6%	PERCENT
ajfa-11003	96	4	4.3	CARDINAL
ajfa-11003	98	1	4.2	CARDINAL
ajfa-11003	99	1	0.7	CARDINAL
ajfa-11003	99	2	0.7	CARDINAL
ajfa-11003	99	3	0.5	CARDINAL
ajfa-11003	99	4	2014	DATE
ajfa-11003	100	1	two	CARDINAL
ajfa-11003	100	2	2	CARDINAL
ajfa-11003	100	3	1	CARDINAL
ajfa-11003	101	1	2	CARDINAL
ajfa-11003	101	2	2	CARDINAL
ajfa-11003	104	1	2010	DATE
ajfa-11003	105	1	asian journal of finance & accounting	ORG
ajfa-11003	105	2	1946-052x 2017	MONEY
ajfa-11003	105	3	9	CARDINAL
ajfa-11003	105	4	1	CARDINAL
ajfa-11003	105	5	217	CARDINAL
ajfa-11003	105	6	1	CARDINAL
ajfa-11003	105	7	bsc	GPE
ajfa-11003	105	8	cp2 cp3	PERSON
ajfa-11003	105	9	cp4 cp5	PERSON
ajfa-11003	105	10	0.782 0.871 0.793 0.784	MONEY
ajfa-11003	105	11	0.625	CARDINAL
ajfa-11003	105	12	f1 f2	PERSON
ajfa-11003	105	13	0.891 0.817 0.895 0.926	MONEY
ajfa-11003	105	14	ilp1 ilp2 ilp3 ilp4	ORG
ajfa-11003	105	15	0.825 0.865	MONEY
ajfa-11003	105	16	0.872	MONEY
ajfa-11003	105	17	0.650	CARDINAL
ajfa-11003	106	1	ip1 ip2 ip3	PERSON
ajfa-11003	106	2	ip4	ORG
ajfa-11003	106	3	0.816	CARDINAL
ajfa-11003	106	4	0.821	MONEY
ajfa-11003	106	5	tqm2	ORG
ajfa-11003	106	6	0.870	CARDINAL
ajfa-11003	106	7	0.884	MONEY
ajfa-11003	106	8	0.751	MONEY
ajfa-11003	106	9	0.710	MONEY
ajfa-11003	106	10	2	CARDINAL
ajfa-11003	106	11	bsc cp	GPE
ajfa-11003	106	12	bsc fp	GPE
ajfa-11003	106	13	tqm	GPE
ajfa-11003	106	14	0.790	CARDINAL
ajfa-11003	106	15	0.350	CARDINAL
ajfa-11003	106	16	0.432 0.449	PERCENT
ajfa-11003	106	17	0.280	CARDINAL
ajfa-11003	106	18	0.319	MONEY
ajfa-11003	106	19	4.3	CARDINAL
ajfa-11003	106	20	500	CARDINAL
ajfa-11003	107	1	asian	NORP
ajfa-11003	107	2	finance & accounting	ORG
ajfa-11003	107	3	1946-052x 2017	MONEY
ajfa-11003	107	4	9	CARDINAL
ajfa-11003	107	5	1	CARDINAL
ajfa-11003	107	6	218	CARDINAL
ajfa-11003	107	7	pls	NORP
ajfa-11003	107	8	0.280	CARDINAL
ajfa-11003	107	9	5.245	CARDINAL
ajfa-11003	107	10	0.000	CARDINAL
ajfa-11003	107	11	p<0.01	NORP
ajfa-11003	108	1	tqm	ORG
ajfa-11003	108	2	0.319	CARDINAL
ajfa-11003	108	3	6.296	CARDINAL
ajfa-11003	108	4	0.000	CARDINAL
ajfa-11003	109	1	tqm	ORG
ajfa-11003	109	2	0.224	CARDINAL
ajfa-11003	109	3	4.678	CARDINAL
ajfa-11003	109	4	0.000	CARDINAL
ajfa-11003	109	5	tqm	ORG
ajfa-11003	109	6	0.311	CARDINAL
ajfa-11003	109	7	5.534	CARDINAL
ajfa-11003	110	1	3	CARDINAL
ajfa-11003	110	2	3	CARDINAL
ajfa-11003	111	1	3	CARDINAL
ajfa-11003	111	2	3	CARDINAL
ajfa-11003	112	1	t statistics p	ORG
ajfa-11003	112	2	0.280 0.053 5.245	MONEY
ajfa-11003	112	3	0.319 0.051 6.296 0.000	MONEY
ajfa-11003	112	4	0.224	CARDINAL
ajfa-11003	112	5	0.311 0.056 5.534	MONEY
ajfa-11003	112	6	4.4	CARDINAL
ajfa-11003	112	7	tqm	ORG
ajfa-11003	112	8	bsc	GPE
ajfa-11003	112	9	iraq	GPE
ajfa-11003	113	1	tqm	ORG
ajfa-11003	113	2	bsc	GPE
ajfa-11003	114	1	iraqi	NORP
ajfa-11003	114	2	tqm	ORG
ajfa-11003	114	3	bsc	GPE
ajfa-11003	115	1	bsc	GPE
ajfa-11003	116	1	mehralian et al.	PERSON
ajfa-11003	116	2	2017	CARDINAL
ajfa-11003	116	3	sholihin & laksmi	ORG
ajfa-11003	116	4	2009	DATE
ajfa-11003	117	1	asian journal of finance & accounting	ORG
ajfa-11003	117	2	1946-052x 2017	MONEY
ajfa-11003	117	3	9	CARDINAL
ajfa-11003	117	4	1	CARDINAL
ajfa-11003	117	5	219 5	DATE
ajfa-11003	117	6	tqm	ORG
ajfa-11003	117	7	bsc	GPE
ajfa-11003	117	8	four	CARDINAL
ajfa-11003	118	1	tqm	ORG
ajfa-11003	118	2	bsc	GPE
ajfa-11003	119	1	tqm	ORG
ajfa-11003	119	2	bsc	GPE
ajfa-11003	120	1	iraqi	NORP
ajfa-11003	121	1	iraq	GPE
ajfa-11003	121	2	dr.	PERSON
ajfa-11003	121	3	rapiah mohamed	PERSON
ajfa-11003	123	1	a. z.	PERSON
ajfa-11003	123	2	2014	DATE
ajfa-11003	124	1	turkish	NORP
ajfa-11003	125	1	3(3	CARDINAL
ajfa-11003	125	2	18-31	DATE
ajfa-11003	127	1	al-naser	PERSON
ajfa-11003	127	2	k.	PERSON
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ajfa-11003	129	1	al-rafidain journal	ORG
ajfa-11003	130	1	1-33	CARDINAL
ajfa-11003	131	1	atkinson	GPE
ajfa-11003	131	2	a.	GPE
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ajfa-11003	131	4	r.	NORP
ajfa-11003	131	5	m., cote	PERSON
ajfa-11003	131	6	t.	GPE
ajfa-11003	131	7	t.	GPE
ajfa-11003	131	8	mali, h.	ORG
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ajfa-11003	131	10	ulan, & wu	ORG
ajfa-11003	132	1	a.	PERSON
ajfa-11003	132	2	1997	DATE
ajfa-11003	134	1	journal of management accounting research	ORG
ajfa-11003	134	2	sarasota	GPE
ajfa-11003	134	3	9	CARDINAL
ajfa-11003	134	4	79	CARDINAL
ajfa-11003	135	1	a., & eddine	ORG
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ajfa-11003	136	1	malaysia	GPE
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ajfa-11003	137	2	10(2	DATE
ajfa-11003	138	1	bureihi	PERSON
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ajfa-11003	139	1	iraqi	NORP
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ajfa-11003	140	3	27	CARDINAL
ajfa-11003	140	4	21	CARDINAL
ajfa-11003	141	1	iraq	GPE
ajfa-11003	141	2	annual	DATE
ajfa-11003	142	1	2013	DATE
ajfa-11003	143	1	statistics & research department	ORG
ajfa-11003	144	1	r.	NORP
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ajfa-11003	145	1	8(2	CARDINAL
ajfa-11003	145	2	187	CARDINAL
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ajfa-11003	146	3	k.	PERSON
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ajfa-11003	148	1	european management journal	ORG
ajfa-11003	148	2	266	CARDINAL
ajfa-11003	149	1	https://doi.org/10.1016/j.emj.2007.06.001 elijido-ten	PERSON
ajfa-11003	149	2	2010	DATE
ajfa-11003	150	1	australian	NORP
ajfa-11003	151	1	38	DATE
ajfa-11003	152	1	asian journal of finance & accounting	ORG
ajfa-11003	152	2	1946-052x 2017	MONEY
ajfa-11003	152	3	9	CARDINAL
ajfa-11003	152	4	j.	PERSON
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ajfa-11003	153	1	tqm	ORG
ajfa-11003	154	1	7(1	DATE
ajfa-11003	154	2	36	CARDINAL
ajfa-11003	155	1	gupta	GPE
ajfa-11003	155	2	k. m.	PERSON
ajfa-11003	155	3	a.	PERSON
ajfa-11003	155	4	2005	DATE
ajfa-11003	157	1	337-353	CARDINAL
ajfa-11003	158	1	akoum	PERSON
ajfa-11003	158	2	i.	PERSON
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ajfa-11003	159	1	iraq	GPE
ajfa-11003	160	1	2(1	CARDINAL
ajfa-11003	160	2	7	CARDINAL
ajfa-11003	160	3	j., sarstedt	PERSON
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ajfa-11003	161	1	pls	NORP
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ajfa-11003	162	2	26(2	CARDINAL
ajfa-11003	162	3	106	CARDINAL
ajfa-11003	163	1	j. f.	PERSON
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ajfa-11003	163	7	2008	DATE
ajfa-11003	165	1	mcgraw-hill	ORG
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ajfa-11003	166	3	s.	PERSON
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ajfa-11003	167	1	iraq	GPE
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ajfa-11003	169	1	hertati	PERSON
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ajfa-11003	169	3	r.	GPE
ajfa-11003	169	4	2016	DATE
ajfa-11003	171	1	international journal of technology	ORG
ajfa-11003	171	2	5(4	CARDINAL
ajfa-11003	171	3	180	CARDINAL
ajfa-11003	172	1	hertati	ORG
ajfa-11003	172	2	l.	PERSON
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ajfa-11003	174	2	2(11	CARDINAL
ajfa-11003	174	3	942	CARDINAL
ajfa-11003	174	4	z.	PERSON
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ajfa-11003	176	1	14(5	CARDINAL
ajfa-11003	176	2	553-566	CARDINAL
ajfa-11003	177	1	https://doi.org/10.1016/s1045-2354(02)00160-0 hoque	PERSON
ajfa-11003	177	2	z.	PERSON
ajfa-11003	177	3	2014	DATE
ajfa-11003	178	1	20 years	DATE
ajfa-11003	179	1	british	NORP
ajfa-11003	179	2	46(1	CARDINAL
ajfa-11003	179	3	33	CARDINAL
ajfa-11003	180	1	https://doi.org/10.1016/j.bar.2013.10.003 hoque	ORG
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ajfa-11003	180	3	w.	PERSON
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ajfa-11003	182	1	journal of management accounting research	ORG
ajfa-11003	182	2	12	CARDINAL
ajfa-11003	182	3	1	CARDINAL
ajfa-11003	183	1	z.	PERSON
ajfa-11003	183	2	mia	PERSON
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ajfa-11003	183	4	2001	DATE
ajfa-11003	185	1	british accounting review	ORG
ajfa-11003	185	2	33(1	CARDINAL
ajfa-11003	185	3	23-45	CARDINAL
ajfa-11003	186	1	ibrahim	PERSON
ajfa-11003	186	2	s.	PERSON
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ajfa-11003	189	3	1946-052x 2017	MONEY
ajfa-11003	189	4	9	CARDINAL
ajfa-11003	189	5	1	CARDINAL
ajfa-11003	189	6	221	CARDINAL
ajfa-11003	189	7	johnson	PERSON
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ajfa-11003	189	10	r. s.	PERSON
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ajfa-11003	191	1	ieee engineering management review	ORG
ajfa-11003	191	2	3(15	DATE
ajfa-11003	191	3	36-44	DATE
ajfa-11003	192	1	kaplan	GPE
ajfa-11003	192	2	r. s.	PERSON
ajfa-11003	192	3	d. p.	PERSON
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ajfa-11003	194	1	boston	GPE
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ajfa-11003	195	1	kaplan	PERSON
ajfa-11003	195	2	r. s.	PERSON
ajfa-11003	195	3	d. p.	PERSON
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ajfa-11003	197	1	harvard business review	ORG
ajfa-11003	197	2	71	CARDINAL
ajfa-11003	198	1	kaplan	ORG
ajfa-11003	198	2	r. s.	PERSON
ajfa-11003	198	3	d. p.	PERSON
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ajfa-11003	200	1	harvard business review	ORG
ajfa-11003	200	2	71(5	CARDINAL
ajfa-11003	200	3	134	CARDINAL
ajfa-11003	201	1	kaplan	PERSON
ajfa-11003	201	2	r. s.	PERSON
ajfa-11003	201	3	d. p.	PERSON
ajfa-11003	201	4	2001	DATE
ajfa-11003	202	1	1	CARDINAL
ajfa-11003	202	2	15(1	CARDINAL
ajfa-11003	202	3	87	CARDINAL
ajfa-11003	203	1	kartalis	GPE
ajfa-11003	203	2	n.	PERSON
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ajfa-11003	203	4	2013	DATE
ajfa-11003	204	1	greek	NORP
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ajfa-11003	205	2	5	CARDINAL
ajfa-11003	205	3	413	CARDINAL
ajfa-11003	206	1	r. v.	PERSON
ajfa-11003	206	2	d. w.	PERSON
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ajfa-11003	208	1	30(3	CARDINAL
ajfa-11003	208	2	607	CARDINAL
ajfa-11003	209	1	lin	GPE
ajfa-11003	209	2	z. j.	PERSON
ajfa-11003	209	3	s.	PERSON
ajfa-11003	209	4	2004	DATE
ajfa-11003	210	1	china	GPE
ajfa-11003	211	1	journal of business research	ORG
ajfa-11003	211	2	57(6	CARDINAL
ajfa-11003	211	3	620-632	CARDINAL
ajfa-11003	212	1	r. l.	PERSON
ajfa-11003	212	2	k. f. (	PERSON
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ajfa-11003	216	1	malleret	PERSON
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ajfa-11003	217	3	annual	DATE
ajfa-11003	217	4	congress glasgow	ORG
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ajfa-11003	217	6	april 2015	DATE
ajfa-11003	217	7	mathews	ORG
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ajfa-11003	219	1	newsweek	ORG
ajfa-11003	219	2	48	CARDINAL
ajfa-11003	220	1	mehralian	PERSON
ajfa-11003	220	2	nazari	GPE
ajfa-11003	220	3	j. a.	PERSON
ajfa-11003	220	4	nazari	GPE
ajfa-11003	220	5	j. a.	PERSON
ajfa-11003	220	6	nooriparto, g.	GPE
ajfa-11003	220	7	nooriparto, g.	GPE
ajfa-11003	220	8	h. r.	PERSON
ajfa-11003	220	9	2017	CARDINAL
ajfa-11003	221	1	tqm	ORG
ajfa-11003	222	1	66(1	CARDINAL
ajfa-11003	222	2	111	CARDINAL
ajfa-11003	223	1	mohamed	PERSON
ajfa-11003	223	2	r.	NORP
ajfa-11003	223	3	s. h.	PERSON
ajfa-11003	223	4	abdul rahman	PERSON
ajfa-11003	223	5	i. k.	PERSON
ajfa-11003	223	6	abdul aziz	PERSON
ajfa-11003	223	7	r.	PERSON
ajfa-11003	223	8	2010	DATE
ajfa-11003	225	1	asian journal of accounting	ORG
ajfa-11003	225	2	1	CARDINAL
ajfa-11003	225	3	27	CARDINAL
ajfa-11003	226	1	https://doi.org/10.17576/ajag-2010-1-6545 neely	GPE
ajfa-11003	226	2	a. d.	PERSON
ajfa-11003	226	3	j., platts	ORG
ajfa-11003	226	4	gregory	PERSON
ajfa-11003	226	5	m., & richards	ORG
ajfa-11003	226	6	1994	DATE
ajfa-11003	228	1	14(3	CARDINAL
ajfa-11003	228	2	140	CARDINAL
ajfa-11003	229	1	asian	NORP
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ajfa-11003	229	4	9	CARDINAL
ajfa-11003	229	5	1	CARDINAL
ajfa-11003	229	6	222	CARDINAL
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ajfa-11003	232	1	journal of accounting & organizational change	ORG
ajfa-11003	232	2	8(4	CARDINAL
ajfa-11003	232	3	490	CARDINAL
ajfa-11003	233	1	d., & marc	ORG
ajfa-11003	233	2	m.	PERSON
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ajfa-11003	235	1	1-21	DATE
ajfa-11003	237	1	l., & major	ORG
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ajfa-11003	237	3	2014	DATE
ajfa-11003	239	1	25(7-8)	CARDINAL
ajfa-11003	239	2	763	CARDINAL
ajfa-11003	240	1	prajogo	NORP
ajfa-11003	240	2	d. i., & brown	ORG
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ajfa-11003	241	1	tqm	ORG
ajfa-11003	241	2	tqm	ORG
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ajfa-11003	242	1	11(4	DATE
ajfa-11003	242	2	31	DATE
ajfa-11003	243	1	ringle	ORG
ajfa-11003	243	2	c. m.	PERSON
ajfa-11003	243	3	wende	GPE
ajfa-11003	243	4	s., & becker	ORG
ajfa-11003	243	5	j. m.	PERSON
ajfa-11003	243	6	2015	DATE
ajfa-11003	244	1	smartpls	PERSON
ajfa-11003	244	2	3	CARDINAL
ajfa-11003	244	3	boenningstedt	PERSON
ajfa-11003	244	4	smartpls gmbh	PERSON
ajfa-11003	244	5	smartpls	PERSON
ajfa-11003	245	1	sandström	PERSON
ajfa-11003	245	2	j., & toivanen	ORG
ajfa-11003	245	3	j. (2002	GPE
ajfa-11003	247	1	79	CARDINAL
ajfa-11003	248	1	https://doi.org/10.1016/s0925-5273(01)00199-2 shafiq	PERSON
ajfa-11003	248	2	m.	PERSON
ajfa-11003	248	3	f., & hafeez	ORG
ajfa-11003	248	4	2017	CARDINAL
ajfa-11003	249	1	tqm	ORG
ajfa-11003	250	1	1-22	CARDINAL
ajfa-11003	251	1	j. k.	PERSON
ajfa-11003	251	2	1989	DATE
ajfa-11003	253	1	1(1	CARDINAL
ajfa-11003	253	2	47-65	DATE
ajfa-11003	254	1	sholihin	PERSON
ajfa-11003	254	2	m., & laksmi	ORG
ajfa-11003	254	3	a. c.	PERSON
ajfa-11003	254	4	2009	DATE
ajfa-11003	256	1	akuntansi dan	PERSON
ajfa-11003	256	2	indonesia	GPE
ajfa-11003	256	3	13(1	CARDINAL
ajfa-11003	256	4	13	CARDINAL
ajfa-11003	257	1	m.	PERSON
ajfa-11003	257	2	2014	DATE
ajfa-11003	259	1	third	ORDINAL
ajfa-11003	259	2	supreme audit republic	ORG
ajfa-11003	259	3	iraq	GPE
ajfa-11003	260	1	c. u. c.	PERSON
ajfa-11003	260	2	2009	DATE
ajfa-11003	262	1	the" stefan cel mare" university of suceava	ORG
ajfa-11003	262	2	fascicle	PERSON
ajfa-11003	262	3	9	CARDINAL
ajfa-11003	262	4	119	CARDINAL
ajfa-11003	263	1	sweis	GPE
ajfa-11003	263	2	r. j.	PERSON
ajfa-11003	263	3	ahmad	PERSON
ajfa-11003	263	4	k. m. a.	PERSON
ajfa-11003	263	5	al-dweik	PERSON
ajfa-11003	263	6	g. a.	PERSON
ajfa-11003	263	7	alawneh	PERSON
ajfa-11003	263	8	a. r.	PERSON
ajfa-11003	263	9	hammad	PERSON
ajfa-11003	263	10	a. a.	PERSON
ajfa-11003	264	1	2016	DATE
ajfa-11003	265	1	jordanian	NORP
ajfa-11003	266	1	international journal of business innovation	ORG
ajfa-11003	266	2	519	CARDINAL
ajfa-11003	267	1	asian	NORP
ajfa-11003	267	2	finance & accounting	ORG
ajfa-11003	267	3	1946-052x 2017	MONEY
ajfa-11003	267	4	9	CARDINAL
ajfa-11003	267	5	223	CARDINAL
ajfa-11003	267	6	m. k.	PERSON
ajfa-11003	267	7	2004	DATE
ajfa-11003	269	1	15(5-6	CARDINAL
ajfa-11003	269	2	793	CARDINAL
ajfa-11003	270	1	walton	GPE
ajfa-11003	270	2	1986	DATE
ajfa-11003	271	1	the deming management method	ORG
ajfa-11003	272	1	london	GPE
ajfa-11003	273	1	widener	ORG
ajfa-11003	273	2	s. (2006	ORG
ajfa-11003	275	1	17(4	CARDINAL
ajfa-11003	275	2	433	CARDINAL
ajfa-11003	276	1	https://doi.org/10.1016/j.mar.2005.10.002 wilkinson	PERSON
ajfa-11003	276	2	a.	GPE
ajfa-11003	276	3	m.	PERSON
ajfa-11003	276	4	goodman	ORG
ajfa-11003	276	5	j., &	ORG
ajfa-11003	276	6	1992	DATE
ajfa-11003	278	1	2(4	CARDINAL
ajfa-11003	278	2	1-20	CARDINAL
ajfa-11003	279	1	https://doi.org/10.1111/j.1748-8583.1992.tb00263.x	ORG