id	sid	eid	entity	type
ajfa-894	1	1	microsoft	ORG
ajfa-894	1	2	asian	NORP
ajfa-894	1	3	finance & accounting	ORG
ajfa-894	1	4	1946-052x 2011	DATE
ajfa-894	2	1	3	CARDINAL
ajfa-894	2	2	1	CARDINAL
ajfa-894	2	3	e8 www.macrothink.org/ajfa 125	PERSON
ajfa-894	2	4	botswana	ORG
ajfa-894	2	5	university of botswana	ORG
ajfa-894	3	1	ub00701	ORG
ajfa-894	3	2	gaborone	GPE
ajfa-894	3	3	267-355	CARDINAL
ajfa-894	3	4	nugi.nkwe@mopipi.ub.bw	ORDINAL
ajfa-894	3	5	august 19, 2011	DATE
ajfa-894	3	6	november 24, 2011	DATE
ajfa-894	3	7	december 1, 2011	DATE
ajfa-894	3	8	botswana	GPE
ajfa-894	4	1	botswana	GPE
ajfa-894	6	1	one	CARDINAL
ajfa-894	9	1	botswana	ORG
ajfa-894	10	1	botswana asian journal of finance & accounting	ORG
ajfa-894	10	2	1946-052x 2011	DATE
ajfa-894	11	1	3	CARDINAL
ajfa-894	11	2	1	CARDINAL
ajfa-894	13	1	botswana	ORG
ajfa-894	14	1	botswana	ORG
ajfa-894	15	1	2016	DATE
ajfa-894	18	1	botswana information technology	ORG
ajfa-894	18	2	institute of auditors botswana	ORG
ajfa-894	18	3	iia	ORG
ajfa-894	18	4	botswana institute	ORG
ajfa-894	21	1	zero	CARDINAL
ajfa-894	23	1	today	DATE
ajfa-894	24	1	kpmg	GPE
ajfa-894	24	2	2009	DATE
ajfa-894	27	1	two	CARDINAL
ajfa-894	27	2	crowe	GPE
ajfa-894	27	3	2004	DATE
ajfa-894	28	1	botswana	ORG
ajfa-894	29	1	two	CARDINAL
ajfa-894	30	1	2	CARDINAL
ajfa-894	30	2	botswana auditing	ORG
ajfa-894	30	3	one	CARDINAL
ajfa-894	30	4	richard brown	PERSON
ajfa-894	30	5	1905	DATE
ajfa-894	30	6	mautz &sharaf	ORG
ajfa-894	30	7	1961	DATE
ajfa-894	30	8	asian	NORP
ajfa-894	30	9	finance & accounting	ORG
ajfa-894	30	10	1946-052x 2011	DATE
ajfa-894	31	1	3	CARDINAL
ajfa-894	31	2	1	CARDINAL
ajfa-894	31	3	e8 www.macrothink.org/ajfa 127	PERSON
ajfa-894	31	4	one	CARDINAL
ajfa-894	32	1	all these years	DATE
ajfa-894	32	2	2010	DATE
ajfa-894	32	3	• 1999	DATE
ajfa-894	32	4	• 2001	DATE
ajfa-894	32	5	• 2002	DATE
ajfa-894	32	6	enron	ORG
ajfa-894	32	7	worldcom	ORG
ajfa-894	32	8	• 2002-2003	DATE
ajfa-894	32	9	• 2004-2007	DATE
ajfa-894	33	1	• 2008	DATE
ajfa-894	33	2	• 2009	DATE
ajfa-894	33	3	botswana	ORG
ajfa-894	33	4	iia-botswana	ORG
ajfa-894	33	5	lesetedi lesetedi	PERSON
ajfa-894	34	1	2007	DATE
ajfa-894	35	1	botswana	GPE
ajfa-894	35	2	1988(bia	CARDINAL
ajfa-894	36	1	duncan majinda	PERSON
ajfa-894	36	2	2010	DATE
ajfa-894	36	3	botswana	ORG
ajfa-894	36	4	two	CARDINAL
ajfa-894	37	1	botswana accounting authority	ORG
ajfa-894	38	1	gaolatlhe	ORG
ajfa-894	38	2	the institute of internal auditors	ORG
ajfa-894	38	3	iia) botswana	ORG
ajfa-894	38	4	seretse khama	PERSON
ajfa-894	38	5	ian khama’s	PERSON
ajfa-894	39	1	one	CARDINAL
ajfa-894	39	2	four	CARDINAL
ajfa-894	42	1	asian	NORP
ajfa-894	42	2	finance & accounting	ORG
ajfa-894	42	3	1946-052x 2011	DATE
ajfa-894	43	1	3	CARDINAL
ajfa-894	43	2	1	CARDINAL
ajfa-894	43	3	128 3	DATE
ajfa-894	43	4	botswana information	ORG
ajfa-894	44	1	54.59.01	CARDINAL
ajfa-894	45	1	botswana	GPE
ajfa-894	45	2	mutula & jain(2001	ORG
ajfa-894	45	3	african	NORP
ajfa-894	45	4	sadc	ORG
ajfa-894	45	5	1999	DATE
ajfa-894	46	1	sadc	ORG
ajfa-894	47	1	sadc	ORG
ajfa-894	47	2	1999	DATE
ajfa-894	48	1	botswana	ORG
ajfa-894	49	1	2016	DATE
ajfa-894	50	1	3.1	CARDINAL
ajfa-894	50	2	2016	CARDINAL
ajfa-894	50	3	2016	DATE
ajfa-894	50	4	botswana	ORG
ajfa-894	52	1	vision 2016	LAW
ajfa-894	53	1	3.2	CARDINAL
ajfa-894	54	1	iyanda & ojo,2008).the ministry charter	ORG
ajfa-894	54	2	botswana	GPE
ajfa-894	55	1	botswana government	ORG
ajfa-894	55	2	2004 p1.3bn	GPE
ajfa-894	55	3	ndp	ORG
ajfa-894	56	1	2004	DATE
ajfa-894	56	2	2003	DATE
ajfa-894	57	1	3.3	CARDINAL
ajfa-894	57	2	2004	DATE
ajfa-894	58	1	asian	NORP
ajfa-894	58	2	finance & accounting	ORG
ajfa-894	58	3	1946-052x 2011	DATE
ajfa-894	59	1	3	CARDINAL
ajfa-894	59	2	1	CARDINAL
ajfa-894	59	3	e8 www.macrothink.org/ajfa 129	PERSON
ajfa-894	59	4	2009	DATE
ajfa-894	59	5	2004	DATE
ajfa-894	60	1	botswana	ORG
ajfa-894	60	2	3rd	ORDINAL
ajfa-894	60	3	africa	LOC
ajfa-894	60	4	2003	DATE
ajfa-894	60	5	2004	DATE
ajfa-894	61	1	botswana	ORG
ajfa-894	61	2	55	CARDINAL
ajfa-894	61	3	2003	DATE
ajfa-894	61	4	50	CARDINAL
ajfa-894	61	5	2004	DATE
ajfa-894	61	6	bitz et al.	PERSON
ajfa-894	61	7	2006	DATE
ajfa-894	62	1	2008	DATE
ajfa-894	62	2	botswana	ORG
ajfa-894	62	3	5th	ORDINAL
ajfa-894	62	4	african	NORP
ajfa-894	62	5	78th	ORDINAL
ajfa-894	62	6	2008	DATE
ajfa-894	63	1	4	CARDINAL
ajfa-894	66	1	burnaby & thibodeau	ORG
ajfa-894	66	2	botswana	ORG
ajfa-894	67	1	5	CARDINAL
ajfa-894	68	1	the last few years	DATE
ajfa-894	69	1	wikipedia	ORG
ajfa-894	69	2	1991	DATE
ajfa-894	69	3	christy	PERSON
ajfa-894	69	4	1995	DATE
ajfa-894	70	1	botswana	ORG
ajfa-894	71	1	botswana	ORG
ajfa-894	72	1	botswana	GPE
ajfa-894	72	2	kpmg	GPE
ajfa-894	72	3	enerst & young	ORG
ajfa-894	73	1	the institute of internal auditors	ORG
ajfa-894	73	2	botswana	ORG
ajfa-894	73	3	botswana	GPE
ajfa-894	75	1	asian	NORP
ajfa-894	75	2	finance & accounting	ORG
ajfa-894	75	3	1946-052x 2011	DATE
ajfa-894	76	1	3	CARDINAL
ajfa-894	76	2	1	CARDINAL
ajfa-894	76	3	e8 www.macrothink.org/ajfa 130	PERSON
ajfa-894	76	4	botswana	GPE
ajfa-894	77	1	ten years ago	DATE
ajfa-894	77	2	today	DATE
ajfa-894	77	3	the next five years	DATE
ajfa-894	77	4	bagranoff & vendrzyk,2000).botswana	ORG
ajfa-894	78	1	6	CARDINAL
ajfa-894	78	2	one	CARDINAL
ajfa-894	80	1	hinson	PERSON
ajfa-894	80	2	2007	DATE
ajfa-894	80	3	four	CARDINAL
ajfa-894	81	1	many years	DATE
ajfa-894	82	1	isaca	GPE
ajfa-894	82	2	iia	ORG
ajfa-894	82	3	aicpa	ORG
ajfa-894	83	1	1940/50s	DATE
ajfa-894	90	1	hinson 2007:	PERSON
ajfa-894	90	2	pest analysis asian journal of finance & accounting	ORG
ajfa-894	90	3	1946-052x 2011	DATE
ajfa-894	91	1	3	CARDINAL
ajfa-894	91	2	1	CARDINAL
ajfa-894	91	3	e8 www.macrothink.org/ajfa 131	PERSON
ajfa-894	93	1	these days	DATE
ajfa-894	98	1	6.1	CARDINAL
ajfa-894	98	2	botswana	ORG
ajfa-894	100	1	botswana	ORG
ajfa-894	100	2	the department of immigration.	ORG
ajfa-894	102	1	30million	CARDINAL
ajfa-894	102	2	2008	DATE
ajfa-894	106	1	botswana	ORG
ajfa-894	106	2	first	ORDINAL
ajfa-894	106	3	sadc	GPE
ajfa-894	106	4	august 1999	DATE
ajfa-894	107	1	one	CARDINAL
ajfa-894	107	2	botswana	ORG
ajfa-894	108	1	the department of immigration	ORG
ajfa-894	109	1	s. e-license	PERSON
ajfa-894	113	1	three	CARDINAL
ajfa-894	114	1	1990	DATE
ajfa-894	117	1	the ministry of lands and housing.	ORG
ajfa-894	118	1	asian	NORP
ajfa-894	118	2	finance & accounting	ORG
ajfa-894	118	3	1946-052x 2011	DATE
ajfa-894	119	1	3	CARDINAL
ajfa-894	119	2	1	CARDINAL
ajfa-894	119	3	132	CARDINAL
ajfa-894	119	4	6.2	CARDINAL
ajfa-894	121	1	2008	DATE
ajfa-894	121	2	india	GPE
ajfa-894	121	3	botswana	ORG
ajfa-894	121	4	botswana	GPE
ajfa-894	121	5	india	GPE
ajfa-894	122	1	india	GPE
ajfa-894	122	2	botswana	GPE
ajfa-894	123	1	6.3	CARDINAL
ajfa-894	124	1	botswana	GPE
ajfa-894	125	1	the ministry of education	ORG
ajfa-894	125	2	botswana.the university of botswana	ORG
ajfa-894	128	1	6.4	CARDINAL
ajfa-894	128	2	botswana	GPE
ajfa-894	130	1	botswana	GPE
ajfa-894	131	1	botswana	GPE
ajfa-894	131	2	botswana	GPE
ajfa-894	131	3	first	ORDINAL
ajfa-894	131	4	ebk),automatic	NORP
ajfa-894	133	1	interchange(edi),electronic advertising	ORG
ajfa-894	135	1	7	CARDINAL
ajfa-894	138	1	2010	DATE
ajfa-894	138	2	the american institute of certified public accountants	ORG
ajfa-894	139	1	asian	NORP
ajfa-894	139	2	finance & accounting	ORG
ajfa-894	139	3	1946-052x 2011	DATE
ajfa-894	140	1	3	CARDINAL
ajfa-894	140	2	1	CARDINAL
ajfa-894	140	3	e8	CARDINAL
ajfa-894	140	4	133	CARDINAL
ajfa-894	144	1	two	CARDINAL
ajfa-894	146	1	2003	DATE
ajfa-894	147	1	the past decade	DATE
ajfa-894	147	2	bagranoff & vendrzyk	ORG
ajfa-894	147	3	2000	DATE
ajfa-894	148	1	botswana	GPE
ajfa-894	148	2	africa	LOC
ajfa-894	149	1	cisa	ORG
ajfa-894	149	2	botswana	GPE
ajfa-894	150	1	botswana	GPE
ajfa-894	151	1	botswana	GPE
ajfa-894	157	1	two	CARDINAL
ajfa-894	158	1	yavas & arsan,1996	ORG
ajfa-894	168	1	8	CARDINAL
ajfa-894	168	2	botswana	ORG
ajfa-894	170	1	asian	NORP
ajfa-894	170	2	finance & accounting	ORG
ajfa-894	170	3	1946-052x 2011	DATE
ajfa-894	171	1	3	CARDINAL
ajfa-894	171	2	1	CARDINAL
ajfa-894	171	3	e8 www.macrothink.org/ajfa 134	PERSON
ajfa-894	172	1	botswana	ORG
ajfa-894	172	2	mastercard	ORG
ajfa-894	172	3	botswana	ORG
ajfa-894	172	4	christopher mbulawa	PERSON
ajfa-894	175	1	botswana	ORG
ajfa-894	175	2	interpol	ORG
ajfa-894	175	3	2010	DATE
ajfa-894	176	1	indian	NORP
ajfa-894	176	2	satyam	DATE
ajfa-894	176	3	billion-dollar	MONEY
ajfa-894	176	4	india	GPE
ajfa-894	176	5	enron	ORG
ajfa-894	177	1	january 2009	DATE
ajfa-894	177	2	indian	NORP
ajfa-894	177	3	hyderabad	GPE
ajfa-894	177	4	india	GPE
ajfa-894	177	5	afp 2010	ORG
ajfa-894	178	1	9	CARDINAL
ajfa-894	182	1	botswana	ORG
ajfa-894	186	1	botswana	ORG
ajfa-894	188	1	2010).most	CARDINAL
ajfa-894	188	2	botswana	ORG
ajfa-894	191	1	asian	NORP
ajfa-894	191	2	finance & accounting	ORG
ajfa-894	191	3	1946-052x 2011	DATE
ajfa-894	192	1	3	CARDINAL
ajfa-894	192	2	1	CARDINAL
ajfa-894	192	3	e8	CARDINAL
ajfa-894	192	4	135	CARDINAL
ajfa-894	194	1	enron	ORG
ajfa-894	194	2	aig	ORG
ajfa-894	197	1	one	CARDINAL
ajfa-894	200	1	2010).the	CARDINAL
ajfa-894	204	1	10	CARDINAL
ajfa-894	205	1	last year's	DATE
ajfa-894	208	1	williams	PERSON
ajfa-894	208	2	2003	DATE
ajfa-894	208	3	botswana	GPE
ajfa-894	211	1	processes(vasarhelyi	PRODUCT
ajfa-894	211	2	2009)adoptions	CARDINAL
ajfa-894	215	1	2007	DATE
ajfa-894	219	1	two	CARDINAL
ajfa-894	221	1	two	CARDINAL
ajfa-894	222	1	asian	NORP
ajfa-894	222	2	finance & accounting	ORG
ajfa-894	222	3	1946-052x 2011	DATE
ajfa-894	223	1	3	CARDINAL
ajfa-894	223	2	1	CARDINAL
ajfa-894	223	3	e8 www.macrothink.org/ajfa 136	PERSON
ajfa-894	226	1	several years	DATE
ajfa-894	230	1	iia	ORG
ajfa-894	232	1	the university of botswana	ORG
ajfa-894	233	1	cisa	ORG
ajfa-894	234	1	11	CARDINAL
ajfa-894	234	2	botswana	GPE
ajfa-894	237	1	botswana	GPE
ajfa-894	237	2	kpmg	ORG
ajfa-894	240	1	the institute of internal auditors	ORG
ajfa-894	241	1	2000	DATE
ajfa-894	242	1	five	CARDINAL
ajfa-894	242	2	5	CARDINAL
ajfa-894	242	3	.33-7	DATE
ajfa-894	242	4	j	GPE
ajfa-894	242	5	p, & thibodeau	ORG
ajfa-894	242	6	2001	DATE
ajfa-894	243	1	16(3	CARDINAL
ajfa-894	243	2	159	CARDINAL
ajfa-894	243	3	164	CARDINAL
ajfa-894	244	1	botswana institute	ORG
ajfa-894	244	2	2009	DATE
ajfa-894	244	3	june 2010	DATE
ajfa-894	244	4	d. m. & crowe	ORG
ajfa-894	244	5	g.a.	PERSON
ajfa-894	244	6	2004	DATE
ajfa-894	245	1	15(5	CARDINAL
ajfa-894	245	2	31	CARDINAL
ajfa-894	245	3	37	DATE
ajfa-894	245	4	daily	DATE
ajfa-894	246	1	2008	DATE
ajfa-894	246	2	august 14	DATE
ajfa-894	247	1	india	GPE
ajfa-894	247	2	botswana partnership	ORG
ajfa-894	247	3	daily	DATE
ajfa-894	248	1	2008, june 3	DATE
ajfa-894	249	1	asian journal of finance & accounting	ORG
ajfa-894	249	2	1946-052x 2011	DATE
ajfa-894	250	1	3	CARDINAL
ajfa-894	250	2	1	CARDINAL
ajfa-894	250	3	137	CARDINAL
ajfa-894	250	4	daily news.	ORG
ajfa-894	251	1	2008	DATE
ajfa-894	252	1	2004,	DATE
ajfa-894	252	2	1990	DATE
ajfa-894	252	3	july-august	DATE
ajfa-894	253	1	harvard business review	ORG
ajfa-894	254	1	104-112	CARDINAL
ajfa-894	255	1	hinson	PERSON
ajfa-894	256	1	2007	DATE
ajfa-894	256	2	edpacs	PERSON
ajfa-894	256	3	36(1	CARDINAL
ajfa-894	256	4	13	CARDINAL
ajfa-894	256	5	31	DATE
ajfa-894	257	1	iyanda	ORG
ajfa-894	257	2	o & ojo	ORG
ajfa-894	257	3	2008	DATE
ajfa-894	258	1	botswana organizations	ORG
ajfa-894	258	2	3(3	CARDINAL
ajfa-894	258	3	311	CARDINAL
ajfa-894	258	4	322	CARDINAL
ajfa-894	259	1	jain	PERSON
ajfa-894	259	2	s & mutula	ORG
ajfa-894	260	1	botswana	ORG
ajfa-894	260	2	2016	DATE
ajfa-894	260	3	17(4	CARDINAL
ajfa-894	260	4	234	CARDINAL
ajfa-894	261	1	lee	PERSON
ajfa-894	261	2	t.h & azham m. a. (	ORG
ajfa-894	261	3	2008	DATE
ajfa-894	262	1	malaysia	GPE
ajfa-894	262	2	today	DATE
ajfa-894	262	3	26	CARDINAL
ajfa-894	263	1	2010, june 17	DATE
ajfa-894	264	1	t. & mutula	ORG
ajfa-894	264	2	s.m.	GPE
ajfa-894	264	3	2003	DATE
ajfa-894	265	1	gaborone botswana	GPE
ajfa-894	265	2	hitech	ORG
ajfa-894	265	3	21(4	DATE
ajfa-894	265	4	451	CARDINAL
ajfa-894	266	1	2010, june 15	DATE
ajfa-894	267	1	fnb	ORG
ajfa-894	268	1	2008	DATE
ajfa-894	269	1	iia	ORG
ajfa-894	270	1	t. ndzinge	GPE
ajfa-894	271	1	2009	DATE
ajfa-894	272	1	botswana	GPE
ajfa-894	273	1	journal of systems	ORG
ajfa-894	273	2	82(9	CARDINAL
ajfa-894	273	3	1550-1564	CARDINAL
ajfa-894	274	1	m.	PERSON
ajfa-894	274	2	s. kuenkaikaew	PERSON
ajfa-894	275	1	2009c	DATE
ajfa-894	277	1	rutgers business school vendrzyk	ORG
ajfa-894	277	2	n.a.	GPE
ajfa-894	277	3	2003	DATE
ajfa-894	279	1	20	CARDINAL
ajfa-894	279	2	141–163	CARDINAL
ajfa-894	280	1	http://dx.doi.org/10.1016/s0882-6110(03)20007-9 williams p.	PERSON
ajfa-894	280	2	2003).association	CARDINAL
ajfa-894	281	1	14 yavas	DATE
ajfa-894	281	2	u, & arsan	ORG
ajfa-894	281	3	1996	DATE
ajfa-894	282	1	11(5	CARDINAL
ajfa-894	282	2	41	CARDINAL
ajfa-894	282	3	44	DATE
ajfa-894	284	1	http://creativecommons.org/licenses/by/3.0/	ORG