id	sid	eid	entity	type
ajfa-2641	1	1	microsoft	ORG
ajfa-2641	1	2	2641-7155	DATE
ajfa-2641	1	3	1)-writer2	CARDINAL
ajfa-2641	1	4	asian	NORP
ajfa-2641	1	5	finance & accounting	ORG
ajfa-2641	1	6	2012	DATE
ajfa-2641	1	7	4	CARDINAL
ajfa-2641	1	8	2	CARDINAL
ajfa-2641	1	9	363	CARDINAL
ajfa-2641	1	10	nigeria	GPE
ajfa-2641	1	11	six	CARDINAL
ajfa-2641	1	12	kenneth enoch	PERSON
ajfa-2641	1	13	ogun	NORP
ajfa-2641	3	1	805	CARDINAL
ajfa-2641	3	2	kenokpala@aol.com	ORG
ajfa-2641	3	3	nov. 8, 2012	DATE
ajfa-2641	3	4	december 10, 2012	DATE
ajfa-2641	3	5	december 13, 2012	DATE
ajfa-2641	3	6	over 70%	PERCENT
ajfa-2641	3	7	nigeria	GPE
ajfa-2641	5	1	tqm	ORG
ajfa-2641	5	2	six	CARDINAL
ajfa-2641	6	1	884	CARDINAL
ajfa-2641	6	2	nigeria	GPE
ajfa-2641	7	1	133	CARDINAL
ajfa-2641	7	2	15%	PERCENT
ajfa-2641	10	1	tqm	ORG
ajfa-2641	11	1	tqm	ORG
ajfa-2641	13	1	six	CARDINAL
ajfa-2641	13	2	nigeria asian	NORP
ajfa-2641	13	3	journal of finance & accounting	ORG
ajfa-2641	13	4	2012	DATE
ajfa-2641	13	5	4	CARDINAL
ajfa-2641	13	6	2	CARDINAL
ajfa-2641	13	7	364 1	CARDINAL
ajfa-2641	13	8	tqm	ORG
ajfa-2641	13	9	w. deming	PERSON
ajfa-2641	13	10	world war ii	EVENT
ajfa-2641	14	1	japanese	NORP
ajfa-2641	14	2	1950	DATE
ajfa-2641	14	3	the 1980s	DATE
ajfa-2641	14	4	evans & dean	ORG
ajfa-2641	14	5	2003	DATE
ajfa-2641	15	1	united states	GPE
ajfa-2641	15	2	nineteenth century	DATE
ajfa-2641	15	3	americans	NORP
ajfa-2641	15	4	evans & dean	ORG
ajfa-2641	15	5	2003	DATE
ajfa-2641	16	1	tqm	ORG
ajfa-2641	16	2	between 1980s and 1990s	DATE
ajfa-2641	18	1	the day to day	DATE
ajfa-2641	18	2	2001	DATE
ajfa-2641	19	1	tqm	ORG
ajfa-2641	19	2	2006	DATE
ajfa-2641	20	1	schonberger & knod (	ORG
ajfa-2641	20	2	1997	DATE
ajfa-2641	21	1	nigeria	GPE
ajfa-2641	21	2	tqm	ORG
ajfa-2641	21	3	jim ovia ceo	PERSON
ajfa-2641	21	4	zenith international bank plc	ORG
ajfa-2641	22	1	first	ORDINAL
ajfa-2641	25	1	tqm	ORG
ajfa-2641	26	1	nigeria	GPE
ajfa-2641	26	2	five, few years	DATE
ajfa-2641	26	3	quarterly	DATE
ajfa-2641	27	1	nigeria	GPE
ajfa-2641	29	1	2010	DATE
ajfa-2641	30	1	surya.	PERSON
ajfa-2641	30	2	pal-pandi	PERSON
ajfa-2641	30	3	2007	DATE
ajfa-2641	30	4	tqm	ORG
ajfa-2641	30	5	asian	NORP
ajfa-2641	30	6	finance & accounting	ORG
ajfa-2641	30	7	2012	DATE
ajfa-2641	31	1	4	CARDINAL
ajfa-2641	31	2	2	CARDINAL
ajfa-2641	32	1	tqm	ORG
ajfa-2641	32	2	nigeria	GPE
ajfa-2641	33	1	six	CARDINAL
ajfa-2641	34	1	tqm	ORG
ajfa-2641	34	2	nigeria	GPE
ajfa-2641	35	1	nigeria	GPE
ajfa-2641	36	1	tqm	ORG
ajfa-2641	36	2	nigeria	GPE
ajfa-2641	36	3	six	CARDINAL
ajfa-2641	36	4	nigeria	GPE
ajfa-2641	37	1	2	CARDINAL
ajfa-2641	38	1	tqm	ORG
ajfa-2641	38	2	iso 9000:2000	ORG
ajfa-2641	39	1	six	CARDINAL
ajfa-2641	39	2	tqm	ORG
ajfa-2641	39	3	2004	DATE
ajfa-2641	40	1	2000	DATE
ajfa-2641	42	1	smes	ORG
ajfa-2641	42	2	tqm	ORG
ajfa-2641	42	3	oakland	GPE
ajfa-2641	42	4	2000	DATE
ajfa-2641	43	1	eriksson & hansson	ORG
ajfa-2641	43	2	2003	DATE
ajfa-2641	43	3	tqm	ORG
ajfa-2641	44	1	tqm	ORG
ajfa-2641	45	1	yong & wilkinson	ORG
ajfa-2641	45	2	2001	DATE
ajfa-2641	45	3	tqm	ORG
ajfa-2641	46	1	hoyer & hoyer	ORG
ajfa-2641	46	2	2001	DATE
ajfa-2641	46	3	two	CARDINAL
ajfa-2641	46	4	one	CARDINAL
ajfa-2641	46	5	two	CARDINAL
ajfa-2641	47	1	evans & dean	ORG
ajfa-2641	47	2	2003	DATE
ajfa-2641	48	1	eight	CARDINAL
ajfa-2641	49	1	2005	DATE
ajfa-2641	49	2	tqm	ORG
ajfa-2641	50	1	2001	DATE
ajfa-2641	50	2	three	CARDINAL
ajfa-2641	51	1	tqm	ORG
ajfa-2641	51	2	first	ORDINAL
ajfa-2641	53	1	tqm	ORG
ajfa-2641	54	1	finance & accounting	ORG
ajfa-2641	54	2	2012	DATE
ajfa-2641	55	1	4	CARDINAL
ajfa-2641	55	2	2	CARDINAL
ajfa-2641	55	3	366	CARDINAL
ajfa-2641	56	1	tqm	ORG
ajfa-2641	57	1	2.1	CARDINAL
ajfa-2641	59	1	mckone.	GPE
ajfa-2641	59	2	2001	DATE
ajfa-2641	60	1	pycraft	GPE
ajfa-2641	60	2	singh & phihlela	ORG
ajfa-2641	60	3	2000	DATE
ajfa-2641	62	1	dale	ORG
ajfa-2641	62	2	2003	DATE
ajfa-2641	63	1	1	CARDINAL
ajfa-2641	63	2	1	CARDINAL
ajfa-2641	64	1	dale	ORG
ajfa-2641	64	2	2003	DATE
ajfa-2641	64	3	pycraft	ORG
ajfa-2641	64	4	singh & phihlela	ORG
ajfa-2641	64	5	2000	DATE
ajfa-2641	64	6	2000	DATE
ajfa-2641	64	7	3	CARDINAL
ajfa-2641	64	8	1	CARDINAL
ajfa-2641	64	9	2	CARDINAL
ajfa-2641	65	1	3	CARDINAL
ajfa-2641	65	2	asian	NORP
ajfa-2641	65	3	finance & accounting	ORG
ajfa-2641	65	4	2012	DATE
ajfa-2641	65	5	4	CARDINAL
ajfa-2641	65	6	2	CARDINAL
ajfa-2641	65	7	367	CARDINAL
ajfa-2641	65	8	2.2	CARDINAL
ajfa-2641	65	9	2000	DATE
ajfa-2641	66	1	evans & dean	ORG
ajfa-2641	66	2	2003	DATE
ajfa-2641	67	1	2003	DATE
ajfa-2641	68	1	zeithaml	PERSON
ajfa-2641	68	2	1996	DATE
ajfa-2641	69	1	five	CARDINAL
ajfa-2641	69	2	1	CARDINAL
ajfa-2641	69	3	1	CARDINAL
ajfa-2641	69	4	five	CARDINAL
ajfa-2641	69	5	jamal & naser	ORG
ajfa-2641	69	6	2002	DATE
ajfa-2641	76	1	1996	DATE
ajfa-2641	78	1	zeithaml et al	PERSON
ajfa-2641	78	2	1996	DATE
ajfa-2641	78	3	zero	CARDINAL
ajfa-2641	79	1	vroman & luchsinger	ORG
ajfa-2641	79	2	1994	DATE
ajfa-2641	80	1	mani	PERSON
ajfa-2641	80	2	1994	DATE
ajfa-2641	82	1	asian	NORP
ajfa-2641	82	2	finance & accounting	ORG
ajfa-2641	82	3	2012	DATE
ajfa-2641	82	4	4	CARDINAL
ajfa-2641	82	5	2	CARDINAL
ajfa-2641	82	6	368	CARDINAL
ajfa-2641	83	1	chang.	PERSON
ajfa-2641	83	2	lin.	PERSON
ajfa-2641	83	3	yang.	PERSON
ajfa-2641	84	1	1990	DATE
ajfa-2641	85	1	five	CARDINAL
ajfa-2641	86	1	2.3	CARDINAL
ajfa-2641	86	2	nigeria	GPE
ajfa-2641	87	1	the international federation of accountants	ORG
ajfa-2641	87	2	2010	DATE
ajfa-2641	88	1	one	CARDINAL
ajfa-2641	90	1	ayagari &	ORG
ajfa-2641	90	2	2003	DATE
ajfa-2641	91	1	usa	GPE
ajfa-2641	91	2	britain	GPE
ajfa-2641	91	3	canada sme	ORG
ajfa-2641	91	4	annual	DATE
ajfa-2641	91	5	ekpeyong & nyang	ORG
ajfa-2641	91	6	1992	DATE
ajfa-2641	91	7	1999	DATE
ajfa-2641	92	1	nigeria	GPE
ajfa-2641	92	2	the central bank of nigeria	ORG
ajfa-2641	93	1	22	CARDINAL
ajfa-2641	93	2	annual	DATE
ajfa-2641	94	1	2002	DATE
ajfa-2641	95	1	2010	DATE
ajfa-2641	95	2	second	ORDINAL
ajfa-2641	95	3	west africa	GPE
ajfa-2641	95	4	asian	NORP
ajfa-2641	95	5	smps	ORG
ajfa-2641	96	1	ifac board established smp committee	ORG
ajfa-2641	98	1	32,722	CARDINAL
ajfa-2641	98	2	2012	DATE
ajfa-2641	98	3	6,500	CARDINAL
ajfa-2641	98	4	2012	DATE
ajfa-2641	99	1	about 72%	PERCENT
ajfa-2641	101	1	2	CARDINAL
ajfa-2641	101	2	5	CARDINAL
ajfa-2641	101	3	10	CARDINAL
ajfa-2641	102	1	nigeria	GPE
ajfa-2641	102	2	27th may, 2011	DATE
ajfa-2641	102	3	916	CARDINAL
ajfa-2641	102	4	2	CARDINAL
ajfa-2641	102	5	asian	NORP
ajfa-2641	102	6	finance & accounting	ORG
ajfa-2641	102	7	2012	DATE
ajfa-2641	102	8	4	CARDINAL
ajfa-2641	102	9	2	CARDINAL
ajfa-2641	102	10	369	CARDINAL
ajfa-2641	102	11	2	CARDINAL
ajfa-2641	102	12	1 2	CARDINAL
ajfa-2641	102	13	1	CARDINAL
ajfa-2641	102	14	655 2	CARDINAL
ajfa-2641	102	15	187 3	CARDINAL
ajfa-2641	102	16	42 4	DATE
ajfa-2641	102	17	17 5	DATE
ajfa-2641	102	18	6 6	CARDINAL
ajfa-2641	102	19	7 7	DATE
ajfa-2641	102	20	1 1 916 %	PERCENT
ajfa-2641	103	1	71.5 9	CARDINAL
ajfa-2641	103	2	20.4 10	CARDINAL
ajfa-2641	104	1	4.6 11	CARDINAL
ajfa-2641	105	1	1.7 12	CARDINAL
ajfa-2641	106	1	.7 14	DATE
ajfa-2641	107	1	.1 .1 100%	PERCENT
ajfa-2641	107	2	may, 2011	DATE
ajfa-2641	107	3	2	CARDINAL
ajfa-2641	107	4	nigeria	GPE
ajfa-2641	109	1	2012	DATE
ajfa-2641	111	1	tqm	ORG
ajfa-2641	112	1	2.4 six	CARDINAL
ajfa-2641	112	2	wyper & harrison	ORG
ajfa-2641	112	3	2000	DATE
ajfa-2641	112	4	six	CARDINAL
ajfa-2641	113	1	motorola	ORG
ajfa-2641	113	2	1986	DATE
ajfa-2641	113	3	jack welch	PERSON
ajfa-2641	113	4	general electric	ORG
ajfa-2641	113	5	1995	DATE
ajfa-2641	114	1	today	DATE
ajfa-2641	115	1	tqm	ORG
ajfa-2641	115	2	six	CARDINAL
ajfa-2641	115	3	cbs	ORG
ajfa-2641	117	1	six	CARDINAL
ajfa-2641	117	2	1988	DATE
ajfa-2641	117	3	malcolm baldrige	PERSON
ajfa-2641	117	4	the first five years	DATE
ajfa-2641	117	5	$us2.2 billion	MONEY
ajfa-2641	117	6	lucey	PERSON
ajfa-2641	117	7	2002	DATE
ajfa-2641	118	1	nave	PERSON
ajfa-2641	118	2	2002	DATE
ajfa-2641	118	3	six	CARDINAL
ajfa-2641	118	4	five	CARDINAL
ajfa-2641	118	5	dmaic	PERSON
ajfa-2641	120	1	first	ORDINAL
ajfa-2641	121	1	tennant (2001	ORG
ajfa-2641	121	2	1	CARDINAL
ajfa-2641	123	1	2	CARDINAL
ajfa-2641	124	1	asian	NORP
ajfa-2641	124	2	finance & accounting	ORG
ajfa-2641	124	3	2012	DATE
ajfa-2641	124	4	4	CARDINAL
ajfa-2641	124	5	2	CARDINAL
ajfa-2641	124	6	370	CARDINAL
ajfa-2641	125	1	3	CARDINAL
ajfa-2641	127	1	4	CARDINAL
ajfa-2641	127	2	fourth	ORDINAL
ajfa-2641	127	3	ssm	GPE
ajfa-2641	128	1	3	CARDINAL
ajfa-2641	129	1	5	CARDINAL
ajfa-2641	131	1	one	CARDINAL
ajfa-2641	132	1	2.5	CARDINAL
ajfa-2641	132	2	dmaic costin	ORG
ajfa-2641	132	3	1994	DATE
ajfa-2641	134	1	wilkinson.	GPE
ajfa-2641	134	2	goodman	ORG
ajfa-2641	134	3	1992	DATE
ajfa-2641	134	4	dmaic	PERSON
ajfa-2641	135	1	5	CARDINAL
ajfa-2641	135	2	1	CARDINAL
ajfa-2641	136	1	mohammed. & shamsuddoha	ORG
ajfa-2641	136	2	2012	DATE
ajfa-2641	136	3	2006	DATE
ajfa-2641	137	1	2.6	CARDINAL
ajfa-2641	137	2	six	CARDINAL
ajfa-2641	137	3	chao-ton	PERSON
ajfa-2641	137	4	2008	DATE
ajfa-2641	138	1	2	CARDINAL
ajfa-2641	138	2	asian	NORP
ajfa-2641	138	3	finance & accounting	ORG
ajfa-2641	138	4	2012	DATE
ajfa-2641	138	5	4	CARDINAL
ajfa-2641	138	6	2	CARDINAL
ajfa-2641	138	7	371	CARDINAL
ajfa-2641	138	8	chao-ton	PERSON
ajfa-2641	138	9	2008	DATE
ajfa-2641	139	1	2	CARDINAL
ajfa-2641	139	2	six	CARDINAL
ajfa-2641	139	3	3	CARDINAL
ajfa-2641	139	4	914	CARDINAL
ajfa-2641	139	5	between 1 to 6	CARDINAL
ajfa-2641	139	6	99.8%	PERCENT
ajfa-2641	139	7	the institute of chartered accountants of nigeria	ORG
ajfa-2641	141	1	137	CARDINAL
ajfa-2641	141	2	15%	PERCENT
ajfa-2641	141	3	137	CARDINAL
ajfa-2641	142	1	133	CARDINAL
ajfa-2641	144	1	9	CARDINAL
ajfa-2641	144	2	5	CARDINAL
ajfa-2641	146	1	0.84	CARDINAL
ajfa-2641	149	1	x)2 n2	ORG
ajfa-2641	149	2	asian	NORP
ajfa-2641	149	3	finance & accounting	ORG
ajfa-2641	149	4	2012	DATE
ajfa-2641	150	1	4	CARDINAL
ajfa-2641	150	2	2	CARDINAL
ajfa-2641	150	3	372 3.1	CARDINAL
ajfa-2641	150	4	1	CARDINAL
ajfa-2641	150	5	tqm	ORG
ajfa-2641	150	6	nigeria	LOC
ajfa-2641	150	7	tqm	ORG
ajfa-2641	150	8	nigeria	GPE
ajfa-2641	150	9	4	CARDINAL
ajfa-2641	151	1	2	CARDINAL
ajfa-2641	151	2	tom	DATE
ajfa-2641	151	3	nigeria	GPE
ajfa-2641	151	4	xy	ORG
ajfa-2641	152	1	5 73	CARDINAL
ajfa-2641	152	2	25 5,329	CARDINAL
ajfa-2641	152	3	4 32	CARDINAL
ajfa-2641	152	4	16 1,024	CARDINAL
ajfa-2641	152	5	3 7 21	DATE
ajfa-2641	152	6	15	CARDINAL
ajfa-2641	152	7	55 6,635	CARDINAL
ajfa-2641	152	8	september 2012	DATE
ajfa-2641	153	1	nσy2	ORG
ajfa-2641	153	2	15	CARDINAL
ajfa-2641	153	3	133	CARDINAL
ajfa-2641	153	4	543	CARDINAL
ajfa-2641	153	5	55	CARDINAL
ajfa-2641	153	6	6,635	CARDINAL
ajfa-2641	153	7	5(543	CARDINAL
ajfa-2641	153	8	15	CARDINAL
ajfa-2641	153	9	133	CARDINAL
ajfa-2641	155	1	15	CARDINAL
ajfa-2641	155	2	15)2	CARDINAL
ajfa-2641	156	1	5(6,635	CARDINAL
ajfa-2641	156	2	2,715	CARDINAL
ajfa-2641	156	3	1,995	CARDINAL
ajfa-2641	156	4	275	CARDINAL
ajfa-2641	156	5	225	CARDINAL
ajfa-2641	156	6	33,175	CARDINAL
ajfa-2641	156	7	17,689	CARDINAL
ajfa-2641	157	1	720/ √	DATE
ajfa-2641	157	2	50	CARDINAL
ajfa-2641	157	3	15,486	CARDINAL
ajfa-2641	158	1	0.818	CARDINAL
ajfa-2641	158	2	0.82	CARDINAL
ajfa-2641	158	3	82%	PERCENT
ajfa-2641	158	4	0.82	CARDINAL
ajfa-2641	158	5	0.5	CARDINAL
ajfa-2641	159	1	tqm	ORG
ajfa-2641	159	2	nigeria	GPE
ajfa-2641	159	3	11	CARDINAL
ajfa-2641	159	4	six	CARDINAL
ajfa-2641	159	5	nigeria	GPE
ajfa-2641	160	1	six	CARDINAL
ajfa-2641	160	2	nigeria asian	NORP
ajfa-2641	160	3	journal of finance & accounting	ORG
ajfa-2641	160	4	2012	DATE
ajfa-2641	161	1	4	CARDINAL
ajfa-2641	161	2	2	CARDINAL
ajfa-2641	161	3	373	CARDINAL
ajfa-2641	161	4	5	CARDINAL
ajfa-2641	161	5	5	CARDINAL
ajfa-2641	161	6	six	CARDINAL
ajfa-2641	161	7	nigeria	GPE
ajfa-2641	162	1	xy	ORG
ajfa-2641	162	2	5 50	CARDINAL
ajfa-2641	162	3	2,025	CARDINAL
ajfa-2641	162	4	4	CARDINAL
ajfa-2641	162	5	16 784	CARDINAL
ajfa-2641	162	6	3 9 27 9 81	TIME
ajfa-2641	162	7	4 324	CARDINAL
ajfa-2641	162	8	1 784	CARDINAL
ajfa-2641	162	9	15	CARDINAL
ajfa-2641	162	10	55 4,473	CARDINAL
ajfa-2641	162	11	september 2012	DATE
ajfa-2641	163	1	nσy2	ORG
ajfa-2641	163	2	15	CARDINAL
ajfa-2641	163	3	133	CARDINAL
ajfa-2641	163	4	453	CARDINAL
ajfa-2641	163	5	55	CARDINAL
ajfa-2641	163	6	4,473	CARDINAL
ajfa-2641	163	7	5(453	CARDINAL
ajfa-2641	163	8	15	CARDINAL
ajfa-2641	163	9	133	CARDINAL
ajfa-2641	165	1	15	CARDINAL
ajfa-2641	165	2	15)2	CARDINAL
ajfa-2641	165	3	5(4,473	CARDINAL
ajfa-2641	165	4	2,165	CARDINAL
ajfa-2641	165	5	1,995	CARDINAL
ajfa-2641	165	6	275	CARDINAL
ajfa-2641	165	7	225	CARDINAL
ajfa-2641	165	8	22,365	CARDINAL
ajfa-2641	165	9	17,689	CARDINAL
ajfa-2641	166	1	170/ √	DATE
ajfa-2641	166	2	50	CARDINAL
ajfa-2641	166	3	4,676	CARDINAL
ajfa-2641	166	4	170	CARDINAL
ajfa-2641	166	5	484	CARDINAL
ajfa-2641	166	6	0.351	CARDINAL
ajfa-2641	166	7	0.35	CARDINAL
ajfa-2641	166	8	35%	PERCENT
ajfa-2641	166	9	0.35 ≤ 0.5	MONEY
ajfa-2641	167	1	tqm	ORG
ajfa-2641	167	2	nigeria	GPE
ajfa-2641	169	1	4.	CARDINAL
ajfa-2641	169	2	tqm	ORG
ajfa-2641	170	1	tqm	ORG
ajfa-2641	170	2	smps	ORG
ajfa-2641	170	3	nigeria	GPE
ajfa-2641	171	1	1	CARDINAL
ajfa-2641	171	2	4	CARDINAL
ajfa-2641	171	3	tqm	ORG
ajfa-2641	172	1	2	CARDINAL
ajfa-2641	172	2	tom	DATE
ajfa-2641	172	3	nigeria	GPE
ajfa-2641	172	4	55%	PERCENT
ajfa-2641	172	5	first	ORDINAL
ajfa-2641	173	1	tqm	ORG
ajfa-2641	174	1	1	CARDINAL
ajfa-2641	174	2	nigeria	GPE
ajfa-2641	175	1	2	CARDINAL
ajfa-2641	175	2	5	CARDINAL
ajfa-2641	175	3	six	CARDINAL
ajfa-2641	175	4	nigeria	GPE
ajfa-2641	177	1	5	CARDINAL
ajfa-2641	177	2	34%	PERCENT
ajfa-2641	177	3	4th	ORDINAL
ajfa-2641	178	1	0.82	CARDINAL
ajfa-2641	178	2	0.35	CARDINAL
ajfa-2641	178	3	tqm	ORG
ajfa-2641	179	1	5	CARDINAL
ajfa-2641	179	2	tqm	ORG
ajfa-2641	180	1	asian	NORP
ajfa-2641	180	2	finance & accounting	ORG
ajfa-2641	180	3	2012	DATE
ajfa-2641	180	4	4	CARDINAL
ajfa-2641	180	5	2	CARDINAL
ajfa-2641	180	6	374	CARDINAL
ajfa-2641	180	7	six	CARDINAL
ajfa-2641	181	1	6	CARDINAL
ajfa-2641	181	2	tqm	ORG
ajfa-2641	181	3	zero	CARDINAL
ajfa-2641	182	1	cbs	ORG
ajfa-2641	182	2	six	CARDINAL
ajfa-2641	182	3	ssm	ORG
ajfa-2641	182	4	tqm	ORG
ajfa-2641	183	1	tqm	ORG
ajfa-2641	184	1	nigeria	GPE
ajfa-2641	187	1	7	CARDINAL
ajfa-2641	188	1	dr.	PERSON
ajfa-2641	188	2	umukoro	PERSON
ajfa-2641	188	3	babcock university	ORG
ajfa-2641	188	4	patrick enyi	PERSON
ajfa-2641	188	5	ph.d	NORP
ajfa-2641	190	1	m. t. b.	PERSON
ajfa-2641	190	2	a.	PERSON
ajfa-2641	190	3	2003	DATE
ajfa-2641	193	1	world bank	ORG
ajfa-2641	194	1	3127	CARDINAL
ajfa-2641	194	2	washington	GPE
ajfa-2641	195	1	1999	DATE
ajfa-2641	196	1	nigeria	GPE
ajfa-2641	197	1	africa	LOC
ajfa-2641	197	2	africa business information service	ORG
ajfa-2641	197	3	bridgnorth united kingdom	GPE
ajfa-2641	198	1	f., & neto	ORG
ajfa-2641	198	2	a. a.	PERSON
ajfa-2641	198	3	2000	DATE
ajfa-2641	200	1	5	CARDINAL
ajfa-2641	201	1	chang	PERSON
ajfa-2641	201	2	s. c.	PERSON
ajfa-2641	201	3	lin	GPE
ajfa-2641	201	4	n. p.	PERSON
ajfa-2641	201	5	yang	PERSON
ajfa-2641	201	6	c.-l., & sheu	ORG
ajfa-2641	201	7	2003	DATE
ajfa-2641	203	1	14(4	CARDINAL
ajfa-2641	203	2	407	CARDINAL
ajfa-2641	204	1	chao-ton	PERSON
ajfa-2641	204	2	s., & chia-jan	ORG
ajfa-2641	205	1	six	CARDINAL
ajfa-2641	205	2	34	CARDINAL
ajfa-2641	205	3	2693	CARDINAL
ajfa-2641	206	1	http://dx.doi.org/10.1016/j.eswa.2007.05.014 costin	ORG
ajfa-2641	206	2	1994	DATE
ajfa-2641	208	1	united states of america	ORG
ajfa-2641	209	1	cua,	PERSON
ajfa-2641	210	1	k. o.	PERSON
ajfa-2641	210	2	mckone	PERSON
ajfa-2641	210	3	k. e., & schroeder	PERSON
ajfa-2641	210	4	r. g.	PERSON
ajfa-2641	210	5	2001	DATE
ajfa-2641	211	1	tqm	ORG
ajfa-2641	212	1	675	CARDINAL
ajfa-2641	213	1	http://dx.doi.org/10.1016/s0272-6963(01)00066-3 asian	ORG
ajfa-2641	213	2	finance & accounting	ORG
ajfa-2641	213	3	2012	DATE
ajfa-2641	213	4	4	CARDINAL
ajfa-2641	213	5	2	CARDINAL
ajfa-2641	213	6	b.g.	GPE
ajfa-2641	213	7	2003	DATE
ajfa-2641	214	1	fourth	ORDINAL
ajfa-2641	214	2	prentice hall	ORG
ajfa-2641	215	1	m.	PERSON
ajfa-2641	215	2	e.	PERSON
ajfa-2641	215	3	m., & zain	ORG
ajfa-2641	215	4	s.	PERSON
ajfa-2641	215	5	2006	DATE
ajfa-2641	216	1	tqm	ORG
ajfa-2641	217	1	17	CARDINAL
ajfa-2641	218	1	evans	ORG
ajfa-2641	218	2	j.r.	GPE
ajfa-2641	218	3	& dean	ORG
ajfa-2641	218	4	j.w.	GPE
ajfa-2641	218	5	2003	DATE
ajfa-2641	219	1	3rd	ORDINAL
ajfa-2641	220	1	mason	PERSON
ajfa-2641	220	2	thompson south-western	ORG
ajfa-2641	220	3	ekpeyong	PERSON
ajfa-2641	220	4	d., & nyang	ORG
ajfa-2641	220	5	m.o.	GPE
ajfa-2641	220	6	1992	DATE
ajfa-2641	221	1	nigeria	GPE
ajfa-2641	222	1	african	NORP
ajfa-2641	222	2	nairobi	GPE
ajfa-2641	222	3	eriksson, h., & hansson	ORG
ajfa-2641	222	4	j.	PERSON
ajfa-2641	222	5	2003	DATE
ajfa-2641	223	1	tqm	ORG
ajfa-2641	224	1	7(1	DATE
ajfa-2641	224	2	36–50	DATE
ajfa-2641	225	1	j. m.	PERSON
ajfa-2641	225	2	k. r.	PERSON
ajfa-2641	225	3	2003	DATE
ajfa-2641	226	1	kanban	PERSON
ajfa-2641	226	2	toyota	ORG
ajfa-2641	227	1	american management association	ORG
ajfa-2641	227	2	new york	GPE
ajfa-2641	228	1	hansson	PERSON
ajfa-2641	228	2	j.	PERSON
ajfa-2641	228	3	2003	DATE
ajfa-2641	231	1	lulea university of technology	ORG
ajfa-2641	232	1	hoyer	PERSON
ajfa-2641	232	2	r.w.	GPE
ajfa-2641	232	3	b. k.y.	PERSON
ajfa-2641	232	4	2001	DATE
ajfa-2641	233	1	sweden	GPE
ajfa-2641	234	1	12(7&8	DATE
ajfa-2641	234	2	988	CARDINAL
ajfa-2641	236	1	2011	DATE
ajfa-2641	237	1	nigeria	GPE
ajfa-2641	238	1	institute of chartered	ORG
ajfa-2641	238	2	nigeria	GPE
ajfa-2641	239	1	membership department	ORG
ajfa-2641	240	1	ifac	PERSON
ajfa-2641	241	1	2010	DATE
ajfa-2641	242	1	10	CARDINAL
ajfa-2641	243	1	jamal, a., & naser	ORG
ajfa-2641	243	2	2002	DATE
ajfa-2641	245	1	international journal of bank	ORG
ajfa-2641	245	2	146	CARDINAL
ajfa-2641	246	1	t., & mcdougall	ORG
ajfa-2641	246	2	1996	DATE
ajfa-2641	247	1	international journal of bank	ORG
ajfa-2641	247	2	14(7	CARDINAL
ajfa-2641	247	3	12-20	CARDINAL
ajfa-2641	248	1	lucey	PERSON
ajfa-2641	248	2	t.	GPE
ajfa-2641	248	3	2002	DATE
ajfa-2641	249	1	6th	ORDINAL
ajfa-2641	249	2	tottenham court	ORG
ajfa-2641	249	3	london	GPE
ajfa-2641	249	4	united kingdom	GPE
ajfa-2641	250	1	mani	PERSON
ajfa-2641	250	2	k. e.	PERSON
ajfa-2641	250	3	m. s.	PERSON
ajfa-2641	250	4	d. g.	PERSON
ajfa-2641	250	5	1994	DATE
ajfa-2641	252	1	11(7	GPE
ajfa-2641	252	2	19	CARDINAL
ajfa-2641	253	1	asian	NORP
ajfa-2641	253	2	finance & accounting	ORG
ajfa-2641	253	3	2012	DATE
ajfa-2641	253	4	4	CARDINAL
ajfa-2641	253	5	2	CARDINAL
ajfa-2641	253	6	376	CARDINAL
ajfa-2641	253	7	2001	DATE
ajfa-2641	254	1	the tqm magazine	ORG
ajfa-2641	254	2	13(6	CARDINAL
ajfa-2641	254	3	400	CARDINAL
ajfa-2641	255	1	http://dx.doi.org/10.1108/eum0000000006177 oakland	GPE
ajfa-2641	255	2	j. (	GPE
ajfa-2641	255	3	2000	DATE
ajfa-2641	256	1	2ed	ORDINAL
ajfa-2641	257	1	oxford	NORP
ajfa-2641	257	2	great britain	GPE
ajfa-2641	258	1	butterworth-heinemann	ORG
ajfa-2641	258	2	okpala	GPE
ajfa-2641	258	3	k.e.	GPE
ajfa-2641	258	4	2012a	DATE
ajfa-2641	259	1	nigeria	GPE
ajfa-2641	260	1	3(6	CARDINAL
ajfa-2641	260	2	113	CARDINAL
ajfa-2641	260	3	n. a.	PERSON
ajfa-2641	260	4	2012	DATE
ajfa-2641	260	5	august 16	DATE
ajfa-2641	261	1	the institute of chartered accountants of nigeria	ORG
ajfa-2641	263	1	pycraft	ORG
ajfa-2641	263	2	m.	GPE
ajfa-2641	263	3	singh	GPE
ajfa-2641	263	4	h., & phihlela	ORG
ajfa-2641	263	5	k. (	PERSON
ajfa-2641	263	6	2000	DATE
ajfa-2641	265	1	pretoria	GPE
ajfa-2641	265	2	pearson education	ORG
ajfa-2641	266	1	m. (	PERSON
ajfa-2641	266	2	2005	DATE
ajfa-2641	268	1	september	DATE
ajfa-2641	269	1	r. j.	PERSON
ajfa-2641	269	2	e.m.	GPE
ajfa-2641	269	3	1997	DATE
ajfa-2641	271	1	boston	GPE
ajfa-2641	271	2	irwin	PERSON
ajfa-2641	271	3	schonberger	PERSON
ajfa-2641	271	4	r. j.	PERSON
ajfa-2641	271	5	1990	DATE
ajfa-2641	273	1	new york	GPE
ajfa-2641	274	1	schroeder	PERSON
ajfa-2641	274	2	r. a.	PERSON
ajfa-2641	274	3	2006	DATE
ajfa-2641	275	1	six	CARDINAL
ajfa-2641	276	1	sydney	PERSON
ajfa-2641	277	1	9	CARDINAL
ajfa-2641	277	2	0	CARDINAL
ajfa-2641	278	1	snee	ORG
ajfa-2641	278	2	r.d.	GPE
ajfa-2641	278	3	2004	DATE
ajfa-2641	279	1	six	CARDINAL
ajfa-2641	279	2	100 years	DATE
ajfa-2641	280	1	six	CARDINAL
ajfa-2641	280	2	1(1	CARDINAL
ajfa-2641	280	3	4–20	CARDINAL
ajfa-2641	280	4	r.u.	GPE
ajfa-2641	280	5	pandi, a., & jeyathilagar .d	ORG
ajfa-2641	280	6	2007	DATE
ajfa-2641	282	1	9th	ORDINAL
ajfa-2641	282	2	iit madras	GPE
ajfa-2641	282	3	india	GPE
ajfa-2641	282	4	375	CARDINAL
ajfa-2641	283	1	tennant	PERSON
ajfa-2641	283	2	2001	DATE
ajfa-2641	284	1	six	CARDINAL
ajfa-2641	284	2	spc	ORG
ajfa-2641	284	3	tqm	ORG
ajfa-2641	285	1	gower publishing, ltd	ORG
ajfa-2641	285	2	6	CARDINAL
ajfa-2641	286	1	0-566-08374-4	CARDINAL
ajfa-2641	286	2	vroman	PERSON
ajfa-2641	286	3	h.w.	PERSON
ajfa-2641	286	4	v.p.	GPE
ajfa-2641	286	5	1994	DATE
ajfa-2641	287	1	irwin, inc	ORG
ajfa-2641	287	2	wilkinson, a. marchington	ORG
ajfa-2641	287	3	m.	PERSON
ajfa-2641	287	4	goodman	ORG
ajfa-2641	287	5	j., &	ORG
ajfa-2641	287	6	1992	DATE
ajfa-2641	289	1	2(4	CARDINAL
ajfa-2641	289	2	1-20	CARDINAL
ajfa-2641	290	1	http://dx.doi.org/10.1111/j.1748-8583.1992.tb00263.x asian journal of finance & accounting	ORG
ajfa-2641	290	2	2012	DATE
ajfa-2641	290	3	4	CARDINAL
ajfa-2641	290	4	2	CARDINAL
ajfa-2641	290	5	377	CARDINAL
ajfa-2641	290	6	h., & wiklund	ORG
ajfa-2641	290	7	s.	PERSON
ajfa-2641	290	8	2002	DATE
ajfa-2641	291	1	six	CARDINAL
ajfa-2641	292	1	13	CARDINAL
ajfa-2641	292	2	233	CARDINAL
ajfa-2641	293	1	2000	DATE
ajfa-2641	294	1	six	CARDINAL
ajfa-2641	295	1	11(495	CARDINAL
ajfa-2641	295	2	720-727	CARDINAL
ajfa-2641	296	1	http://dx.doi.org/10.1080/09544120050008129 yong	PERSON
ajfa-2641	296	2	j., & wilkinson, a. (	ORG
ajfa-2641	296	3	2001	DATE
ajfa-2641	300	1	12	CARDINAL
ajfa-2641	300	2	247	CARDINAL
ajfa-2641	301	1	http://dx.doi.org/10.1080/09544120120011460 zeithaml	PERSON
ajfa-2641	301	2	v.a.	GPE
ajfa-2641	301	3	m. j. (	PERSON
ajfa-2641	301	4	1996	DATE
ajfa-2641	301	5	1st	ORDINAL
ajfa-2641	302	1	mcgraw-hill	ORG
ajfa-2641	302	2	new york	GPE
ajfa-2641	303	1	quarterly	DATE
ajfa-2641	304	1	2010	DATE
ajfa-2641	306	1	asian journal of finance & accounting	ORG
ajfa-2641	306	2	2012	DATE
ajfa-2641	306	3	4	CARDINAL
ajfa-2641	306	4	2	CARDINAL
ajfa-2641	306	5	1	CARDINAL
ajfa-2641	306	6	3	CARDINAL
ajfa-2641	306	7	ge	ORG
ajfa-2641	306	8	1	CARDINAL
ajfa-2641	306	9	nigeria	GPE
ajfa-2641	307	1	133	CARDINAL
ajfa-2641	307	2	20 46%	PERCENT
ajfa-2641	307	3	17%	PERCENT
ajfa-2641	307	4	4%	PERCENT
ajfa-2641	307	5	18%	PERCENT
ajfa-2641	307	6	15%	PERCENT
ajfa-2641	307	7	2	CARDINAL
ajfa-2641	307	8	tom	DATE
ajfa-2641	307	9	nigeria	GPE
ajfa-2641	307	10	133	CARDINAL
ajfa-2641	308	1	13 55%	PERCENT
ajfa-2641	308	2	24%	PERCENT
ajfa-2641	308	3	5%	PERCENT
ajfa-2641	308	4	6%	PERCENT
ajfa-2641	308	5	10%	PERCENT
ajfa-2641	308	6	3	CARDINAL
ajfa-2641	309	1	133	CARDINAL
ajfa-2641	309	2	19 38%	PERCENT
ajfa-2641	309	3	23%	PERCENT
ajfa-2641	309	4	5%	PERCENT
ajfa-2641	309	5	21%	PERCENT
ajfa-2641	309	6	14%	PERCENT
ajfa-2641	309	7	six	CARDINAL
ajfa-2641	309	8	nigeria	GPE
ajfa-2641	309	9	133	CARDINAL
ajfa-2641	309	10	17%	PERCENT
ajfa-2641	309	11	11%	PERCENT
ajfa-2641	309	12	7%	PERCENT
ajfa-2641	309	13	24%	PERCENT
ajfa-2641	309	14	41%	PERCENT
ajfa-2641	309	15	5th	ORDINAL
ajfa-2641	309	16	5	CARDINAL
ajfa-2641	309	17	six	CARDINAL
ajfa-2641	309	18	nigeria	GPE
ajfa-2641	309	19	133	CARDINAL
ajfa-2641	310	1	34%	PERCENT
ajfa-2641	310	2	21%	PERCENT
ajfa-2641	310	3	7%	PERCENT
ajfa-2641	310	4	14%	PERCENT
ajfa-2641	310	5	25%	PERCENT
ajfa-2641	310	6	4th	ORDINAL
ajfa-2641	310	7	september 2012	DATE