id	sid	eid	entity	type
ajfa-2682	1	1	microsoft	ORG
ajfa-2682	1	2	2682-10444	DATE
ajfa-2682	1	3	asian	NORP
ajfa-2682	1	4	finance & accounting	ORG
ajfa-2682	1	5	5	CARDINAL
ajfa-2682	1	6	1	CARDINAL
ajfa-2682	1	7	60	CARDINAL
ajfa-2682	1	8	hossein gazor	PERSON
ajfa-2682	1	9	department of management & accounting	ORG
ajfa-2682	1	10	tehran	GPE
ajfa-2682	1	11	iran	GPE
ajfa-2682	1	12	98-912	CARDINAL
ajfa-2682	2	1	farhad kohkan department of accounting	ORG
ajfa-2682	2	2	university of science	ORG
ajfa-2682	2	3	iran e-mail	GPE
ajfa-2682	2	4	amene kiarazm	PERSON
ajfa-2682	2	5	university of science	ORG
ajfa-2682	2	6	iran e-mail	GPE
ajfa-2682	2	7	hashem rastegari department of management & accounting	ORG
ajfa-2682	2	8	tehran	GPE
ajfa-2682	2	9	iran e-mail	GPE
ajfa-2682	2	10	nov. 13, 2012	DATE
ajfa-2682	2	11	december 26, 2012	DATE
ajfa-2682	2	12	june 1, 2013	DATE
ajfa-2682	2	13	today	DATE
ajfa-2682	5	1	asian	NORP
ajfa-2682	5	2	finance & accounting	ORG
ajfa-2682	5	3	5	CARDINAL
ajfa-2682	5	4	1	CARDINAL
ajfa-2682	7	1	asian	NORP
ajfa-2682	7	2	finance & accounting	ORG
ajfa-2682	7	3	5	CARDINAL
ajfa-2682	7	4	1	CARDINAL
ajfa-2682	7	5	62 1	DATE
ajfa-2682	9	1	nonaka	PERSON
ajfa-2682	9	2	takeuchi (1995	ORG
ajfa-2682	10	1	gazor et al	ORG
ajfa-2682	11	1	2012	DATE
ajfa-2682	13	1	2002	DATE
ajfa-2682	16	1	two	CARDINAL
ajfa-2682	16	2	1	CARDINAL
ajfa-2682	16	3	2	CARDINAL
ajfa-2682	17	1	stewart	PERSON
ajfa-2682	17	2	1997	DATE
ajfa-2682	18	1	1996a, 1988	DATE
ajfa-2682	19	1	1998	DATE
ajfa-2682	19	2	stewart	PERSON
ajfa-2682	19	3	1991,1994,1997	DATE
ajfa-2682	19	4	1997	DATE
ajfa-2682	19	5	edvinsson	PERSON
ajfa-2682	19	6	malone	PERSON
ajfa-2682	19	7	1997	DATE
ajfa-2682	19	8	1996	DATE
ajfa-2682	19	9	sullivan	PERSON
ajfa-2682	19	10	1996	DATE
ajfa-2682	19	11	sullivan	PERSON
ajfa-2682	19	12	1996	DATE
ajfa-2682	22	1	2	CARDINAL
ajfa-2682	22	2	2.1	CARDINAL
ajfa-2682	23	1	john kenneth	PERSON
ajfa-2682	23	2	1969	DATE
ajfa-2682	24	1	chen et al.	PERSON
ajfa-2682	24	2	2005	DATE
ajfa-2682	26	1	hsu	PERSON
ajfa-2682	26	2	2009	DATE
ajfa-2682	27	1	guthrie	PERSON
ajfa-2682	27	2	2001	DATE
ajfa-2682	28	1	1997	DATE
ajfa-2682	28	2	1998	DATE
ajfa-2682	29	1	asian	NORP
ajfa-2682	29	2	finance & accounting	ORG
ajfa-2682	29	3	5	CARDINAL
ajfa-2682	29	4	1	CARDINAL
ajfa-2682	29	5	1992	DATE
ajfa-2682	29	6	edvinsson	PERSON
ajfa-2682	29	7	sullivan, 1996	ORG
ajfa-2682	29	8	edvinsson	PERSON
ajfa-2682	29	9	malone, 1997	ORG
ajfa-2682	29	10	2002	DATE
ajfa-2682	30	1	2.2	CARDINAL
ajfa-2682	30	2	1992	DATE
ajfa-2682	30	3	1	CARDINAL
ajfa-2682	31	1	second	ORDINAL
ajfa-2682	32	1	three	CARDINAL
ajfa-2682	32	2	1	CARDINAL
ajfa-2682	32	3	2	CARDINAL
ajfa-2682	32	4	3	CARDINAL
ajfa-2682	32	5	sullivan 1996	PERSON
ajfa-2682	33	1	1	CARDINAL
ajfa-2682	34	1	2002	DATE
ajfa-2682	34	2	629	CARDINAL
ajfa-2682	35	1	roos et al	PERSON
ajfa-2682	36	1	1998	DATE
ajfa-2682	37	1	24	CARDINAL
ajfa-2682	38	1	asian	NORP
ajfa-2682	38	2	finance & accounting	ORG
ajfa-2682	39	1	5	CARDINAL
ajfa-2682	39	2	1	CARDINAL
ajfa-2682	40	1	2.3	CARDINAL
ajfa-2682	44	1	1998	DATE
ajfa-2682	44	2	1964	DATE
ajfa-2682	46	1	2	CARDINAL
ajfa-2682	49	1	nelson	PERSON
ajfa-2682	49	2	winter	DATE
ajfa-2682	49	3	1982	DATE
ajfa-2682	51	1	hurwitz et al	PERSON
ajfa-2682	52	1	2002	DATE
ajfa-2682	53	1	rhyne et al	PERSON
ajfa-2682	53	2	2002	DATE
ajfa-2682	56	1	2004	DATE
ajfa-2682	59	1	asian journal of finance & accounting	ORG
ajfa-2682	59	2	5	CARDINAL
ajfa-2682	59	3	1	CARDINAL
ajfa-2682	59	4	2	CARDINAL
ajfa-2682	59	5	2002	DATE
ajfa-2682	59	6	631	CARDINAL
ajfa-2682	60	1	2.4	CARDINAL
ajfa-2682	63	1	edvinsson	PERSON
ajfa-2682	63	2	1997	DATE
ajfa-2682	66	1	hedberg 2000	PERSON
ajfa-2682	67	1	2	CARDINAL
ajfa-2682	69	1	two	CARDINAL
ajfa-2682	70	1	edvinsson	PERSON
ajfa-2682	70	2	malone	PERSON
ajfa-2682	70	3	1997	DATE
ajfa-2682	71	1	asian	NORP
ajfa-2682	71	2	finance & accounting	ORG
ajfa-2682	71	3	5	CARDINAL
ajfa-2682	71	4	1	CARDINAL
ajfa-2682	71	5	kleinschmidt	PERSON
ajfa-2682	71	6	2004	DATE
ajfa-2682	73	1	2000	DATE
ajfa-2682	73	2	malaysia	GPE
ajfa-2682	74	1	pena	ORG
ajfa-2682	74	2	2002	DATE
ajfa-2682	76	1	2.5	CARDINAL
ajfa-2682	81	1	2	CARDINAL
ajfa-2682	81	2	three	CARDINAL
ajfa-2682	83	1	hill	ORG
ajfa-2682	83	2	jones	PERSON
ajfa-2682	83	3	2001	DATE
ajfa-2682	85	1	kodama	GPE
ajfa-2682	85	2	2005	DATE
ajfa-2682	89	1	schulz	PERSON
ajfa-2682	89	2	2001	DATE
ajfa-2682	92	1	2.6	CARDINAL
ajfa-2682	92	2	three	CARDINAL
ajfa-2682	93	1	2000	DATE
ajfa-2682	100	1	asian journal of finance & accounting	ORG
ajfa-2682	100	2	5	CARDINAL
ajfa-2682	100	3	1	CARDINAL
ajfa-2682	100	4	67	CARDINAL
ajfa-2682	100	5	hsu	PERSON
ajfa-2682	100	6	2009	DATE
ajfa-2682	103	1	h6	ORG
ajfa-2682	104	1	2.7	CARDINAL
ajfa-2682	105	1	1991	DATE
ajfa-2682	108	1	first	ORDINAL
ajfa-2682	108	2	2002	DATE
ajfa-2682	109	1	3	CARDINAL
ajfa-2682	109	2	three	CARDINAL
ajfa-2682	112	1	h9:	ORG
ajfa-2682	113	1	3	CARDINAL
ajfa-2682	114	1	3	CARDINAL
ajfa-2682	114	2	3.1	CARDINAL
ajfa-2682	115	1	tehran	GPE
ajfa-2682	116	1	h4	ORG
ajfa-2682	116	2	h6 asian journal of finance & accounting	ORG
ajfa-2682	116	3	5	CARDINAL
ajfa-2682	116	4	1	CARDINAL
ajfa-2682	116	5	68	CARDINAL
ajfa-2682	120	1	tehran	GPE
ajfa-2682	120	2	232	CARDINAL
ajfa-2682	120	3	iranian	NORP
ajfa-2682	120	4	tehran	GPE
ajfa-2682	122	1	500	CARDINAL
ajfa-2682	122	2	406	CARDINAL
ajfa-2682	122	3	81%	PERCENT
ajfa-2682	123	1	more than 74%	PERCENT
ajfa-2682	123	2	32%	PERCENT
ajfa-2682	123	3	more than 20 years	DATE
ajfa-2682	124	1	almost 30,000,000	CARDINAL
ajfa-2682	124	2	monthly	DATE
ajfa-2682	125	1	91%	PERCENT
ajfa-2682	126	1	3.2	CARDINAL
ajfa-2682	126	2	1=“strongly	CARDINAL
ajfa-2682	126	3	5=“strongly	CARDINAL
ajfa-2682	127	1	three	CARDINAL
ajfa-2682	128	1	first	ORDINAL
ajfa-2682	129	1	second	ORDINAL
ajfa-2682	129	2	third	ORDINAL
ajfa-2682	130	1	4	CARDINAL
ajfa-2682	130	2	4.1	CARDINAL
ajfa-2682	130	3	1	CARDINAL
ajfa-2682	131	1	one	CARDINAL
ajfa-2682	132	1	2008	DATE
ajfa-2682	136	1	1	CARDINAL
ajfa-2682	137	1	1.00	CARDINAL
ajfa-2682	137	2	0.41 1.00	CARDINAL
ajfa-2682	137	3	0.46 0.43 1.00	CARDINAL
ajfa-2682	137	4	0.25 0.13 0.57	MONEY
ajfa-2682	137	5	asian	NORP
ajfa-2682	137	6	finance & accounting	ORG
ajfa-2682	137	7	5	CARDINAL
ajfa-2682	137	8	1	CARDINAL
ajfa-2682	137	9	69 4.2	CARDINAL
ajfa-2682	139	1	0.0	CARDINAL
ajfa-2682	139	2	1.00	CARDINAL
ajfa-2682	139	3	0.00	CARDINAL
ajfa-2682	139	4	1.00	CARDINAL
ajfa-2682	140	1	1	CARDINAL
ajfa-2682	140	2	4.53	CARDINAL
ajfa-2682	142	1	2	CARDINAL
ajfa-2682	143	1	3	CARDINAL
ajfa-2682	144	1	h4	ORG
ajfa-2682	146	1	two	CARDINAL
ajfa-2682	148	1	2	CARDINAL
ajfa-2682	148	2	2	CARDINAL
ajfa-2682	149	1	4.53 0.23	CARDINAL
ajfa-2682	149	2	0.55 0.03 3(direct	CARDINAL
ajfa-2682	149	3	1.51 0.08 4(direct	MONEY
ajfa-2682	149	4	2.88	CARDINAL
ajfa-2682	149	5	4.18 0.21	CARDINAL
ajfa-2682	149	6	2.56 0.07	CARDINAL
ajfa-2682	149	7	1.38 0.02	CARDINAL
ajfa-2682	149	8	3.07 0.05	CARDINAL
ajfa-2682	149	9	2.74 0.04	CARDINAL
ajfa-2682	149	10	asian	NORP
ajfa-2682	149	11	finance & accounting	ORG
ajfa-2682	149	12	5	CARDINAL
ajfa-2682	149	13	1	CARDINAL
ajfa-2682	149	14	70 5	DATE
ajfa-2682	155	1	2000	DATE
ajfa-2682	162	1	j.b.	PERSON
ajfa-2682	162	2	1991	DATE
ajfa-2682	164	1	journal of management	ORG
ajfa-2682	164	2	17(1	CARDINAL
ajfa-2682	164	3	99	CARDINAL
ajfa-2682	165	1	2002	DATE
ajfa-2682	167	1	c.w.	GPE
ajfa-2682	167	2	oxford	NORP
ajfa-2682	167	3	ny	GPE
ajfa-2682	167	4	w.c.c.,	ORG
ajfa-2682	167	5	2000	DATE
ajfa-2682	168	1	malaysian	NORP
ajfa-2682	169	1	j. intellect	PERSON
ajfa-2682	171	1	1(1	CARDINAL
ajfa-2682	171	2	85-100	CARDINAL
ajfa-2682	172	1	http://dx.doi.org/10.1108/14691930010324188 chen	PERSON
ajfa-2682	172	2	m.c.	GPE
ajfa-2682	172	3	cheng	PERSON
ajfa-2682	172	4	s.j.	GPE
ajfa-2682	172	5	2005	DATE
ajfa-2682	174	1	6(2	CARDINAL
ajfa-2682	174	2	159	CARDINAL
ajfa-2682	175	1	dakhli	PERSON
ajfa-2682	175	2	m. de, & clercq	PERSON
ajfa-2682	175	3	2004	DATE
ajfa-2682	178	1	dev	PERSON
ajfa-2682	178	2	16(2	CARDINAL
ajfa-2682	178	3	107–128	DATE
ajfa-2682	179	1	de brentani	PERSON
ajfa-2682	179	2	& kleinschmidt	ORG
ajfa-2682	179	3	e.j.	PERSON
ajfa-2682	179	4	2004	DATE
ajfa-2682	180	1	j. prod	ORG
ajfa-2682	181	1	innov	GPE
ajfa-2682	182	1	manag.	PERSON
ajfa-2682	182	2	21(5	CARDINAL
ajfa-2682	182	3	309	CARDINAL
ajfa-2682	183	1	http://dx.doi.org/10.1111/j.0737-6782.2004.00085.x edvinsson	PERSON
ajfa-2682	183	2	l., & malone	ORG
ajfa-2682	183	3	m. (	PERSON
ajfa-2682	183	4	1997	DATE
ajfa-2682	185	1	new york	GPE
ajfa-2682	186	1	asian journal of finance & accounting	ORG
ajfa-2682	186	2	5	CARDINAL
ajfa-2682	186	3	1	CARDINAL
ajfa-2682	186	4	l., & sullivan	ORG
ajfa-2682	186	5	1996	DATE
ajfa-2682	188	1	european management journal	ORG
ajfa-2682	188	2	14(4	CARDINAL
ajfa-2682	189	1	gazor, h.	ORG
ajfa-2682	189	2	koohkan	PERSON
ajfa-2682	189	3	f.	PERSON
ajfa-2682	189	4	a., & nazari ameleh,	ORG
ajfa-2682	189	5	k.	PERSON
ajfa-2682	189	6	2012	DATE
ajfa-2682	191	1	2(6	CARDINAL
ajfa-2682	191	2	2215–2224	CARDINAL
ajfa-2682	192	1	http://dx.doi.org/10.5267/j.msl.2012.05.024 ge	PERSON
ajfa-2682	192	2	1996	DATE
ajfa-2682	194	1	10	CARDINAL
ajfa-2682	195	1	j. (2001	PERSON
ajfa-2682	197	1	j. intellect	PERSON
ajfa-2682	199	1	2	CARDINAL
ajfa-2682	199	2	1	CARDINAL
ajfa-2682	199	3	27–41	CARDINAL
ajfa-2682	200	1	h., & zubaidah	ORG
ajfa-2682	200	2	z.a.	GPE
ajfa-2682	200	3	2008	DATE
ajfa-2682	201	1	malaysia	GPE
ajfa-2682	202	1	johor bahru	GPE
ajfa-2682	202	2	malaysia	GPE
ajfa-2682	203	1	hedberg	PERSON
ajfa-2682	203	2	2000	DATE
ajfa-2682	204	1	d. chauvel	PERSON
ajfa-2682	205	1	269	CARDINAL
ajfa-2682	206	1	new york	GPE
ajfa-2682	206	2	butterworth-heinemann	ORG
ajfa-2682	207	1	http://dx.doi.org/10.1016/b978-0-7506-7247-4.50016-1 hill	LOC
ajfa-2682	207	2	g.r.	PERSON
ajfa-2682	208	1	2001	DATE
ajfa-2682	210	1	houghton mifflin	GPE
ajfa-2682	210	2	boston	GPE
ajfa-2682	210	3	hurwitz	PERSON
ajfa-2682	210	4	j. lines	ORG
ajfa-2682	210	5	s. montgomery, & b. schmidt	ORG
ajfa-2682	210	6	j. (	PERSON
ajfa-2682	210	7	2002	DATE
ajfa-2682	212	1	j. intellect	PERSON
ajfa-2682	214	1	3(1	CARDINAL
ajfa-2682	215	1	51–61	CARDINAL
ajfa-2682	215	2	http://dx.doi.org/10.1108/14691930210412845 kaplan	PERSON
ajfa-2682	215	3	r.s.	PERSON
ajfa-2682	215	4	d.p.	GPE
ajfa-2682	215	5	1992	DATE
ajfa-2682	217	1	harvard	ORG
ajfa-2682	218	1	rev	PERSON
ajfa-2682	218	2	71–79	CARDINAL
ajfa-2682	219	1	kodama	PERSON
ajfa-2682	219	2	m. (	PERSON
ajfa-2682	219	3	2005	DATE
ajfa-2682	221	1	38(1	CARDINAL
ajfa-2682	221	2	27	CARDINAL
ajfa-2682	222	1	b.	GPE
ajfa-2682	222	2	1998	DATE
ajfa-2682	224	1	international journal of technology management	ORG
ajfa-2682	224	2	16(l/2/3),162-176	CARDINAL
ajfa-2682	225	1	m.w.	GPE
ajfa-2682	225	2	2002	DATE
ajfa-2682	227	1	j. intellect	PERSON
ajfa-2682	228	1	3(1	CARDINAL
ajfa-2682	228	2	30–39	CARDINAL
ajfa-2682	229	1	http://dx.doi.org/10.1108/14691930210412827 nonaka	PERSON
ajfa-2682	229	2	i., & takeuchi, h. (1995	ORG
ajfa-2682	231	1	oxford university press	ORG
ajfa-2682	231	2	new york	GPE
ajfa-2682	232	1	rhyne	PERSON
ajfa-2682	232	2	l.c.	GPE
ajfa-2682	232	3	teagarden	GPE
ajfa-2682	232	4	m.b.	GPE
ajfa-2682	232	5	panhuyzen	PERSON
ajfa-2682	232	6	w.	PERSON
ajfa-2682	232	7	2002	DATE
ajfa-2682	234	1	j. high technol	PERSON
ajfa-2682	234	2	managem	PERSON
ajfa-2682	235	1	13	CARDINAL
ajfa-2682	235	2	2	CARDINAL
ajfa-2682	235	3	249	CARDINAL
ajfa-2682	236	1	http://dx.doi.org/10.1016/s1047-8310(02)00047-0	ORG
ajfa-2682	236	2	asian journal of finance & accounting	ORG
ajfa-2682	236	3	5	CARDINAL
ajfa-2682	236	4	1	CARDINAL
ajfa-2682	236	5	j., roos	ORG
ajfa-2682	236	6	n., & edvinsson	ORG
ajfa-2682	236	7	l.	PERSON
ajfa-2682	236	8	1998	DATE
ajfa-2682	238	1	new york	GPE
ajfa-2682	238	2	new york university	ORG
ajfa-2682	239	1	j.	PERSON
ajfa-2682	239	2	r.	NORP
ajfa-2682	239	3	edvinnsson	GPE
ajfa-2682	239	4	l., & dragonetti	ORG
ajfa-2682	239	5	n.	PERSON
ajfa-2682	239	6	1998	DATE
ajfa-2682	241	1	new york university press	ORG
ajfa-2682	241	2	new york	GPE
ajfa-2682	242	1	schulz	PERSON
ajfa-2682	242	2	m. (2001	PERSON
ajfa-2682	246	1	j.	PERSON
ajfa-2682	246	2	44(4	CARDINAL
ajfa-2682	246	3	661-681	QUANTITY
ajfa-2682	247	1	stewart	PERSON
ajfa-2682	247	2	1991	DATE
ajfa-2682	249	1	new york	GPE
ajfa-2682	250	1	harpercollins	ORG
ajfa-2682	250	2	stewart	PERSON
ajfa-2682	250	3	1994	DATE
ajfa-2682	252	1	7(2	CARDINAL
ajfa-2682	252	2	71	CARDINAL
ajfa-2682	253	1	t. (	ORG
ajfa-2682	253	2	1997	DATE
ajfa-2682	255	1	new york	GPE
ajfa-2682	255	2	doubleday	PERSON
ajfa-2682	256	1	stewart	PERSON
ajfa-2682	256	2	t.a.	GPE
ajfa-2682	256	3	1997	DATE
ajfa-2682	258	1	doubleday dell publishing group	ORG
ajfa-2682	258	2	new york	GPE
ajfa-2682	259	1	sullivan	PERSON
ajfa-2682	259	2	1996	DATE
ajfa-2682	261	1	r. parr	PERSON
ajfa-2682	261	2	p. sullivan	PERSON
ajfa-2682	262	1	new york	GPE
ajfa-2682	262	2	wiley	PERSON
ajfa-2682	263	1	sveiby	GPE
ajfa-2682	263	2	k.e.	GPE
ajfa-2682	263	3	1997	DATE
ajfa-2682	264	1	knowledgebased	GPE
ajfa-2682	265	1	new york	GPE
ajfa-2682	265	2	berrett-koehler	PERSON