id	sid	tid	token	lemma	pos
ajfa-10968	1	1	microsoft	microsoft	PROPN
ajfa-10968	1	2	word	word	NOUN
ajfa-10968	1	3	10968	10968	NUM
ajfa-10968	1	4	-	-	SYM
ajfa-10968	1	5	40452	40452	NUM
ajfa-10968	1	6	-	-	PUNCT
ajfa-10968	1	7	1	1	NUM
ajfa-10968	1	8	-	-	PUNCT
ajfa-10968	1	9	rv	rv	NOUN
ajfa-10968	1	10	-	-	PUNCT
ajfa-10968	1	11	writer2	writer2	VERB
ajfa-10968	1	12	-	-	ADJ
ajfa-10968	1	13	new	new	ADJ
ajfa-10968	1	14	asian	asian	ADJ
ajfa-10968	1	15	journal	journal	NOUN
ajfa-10968	1	16	of	of	ADP
ajfa-10968	1	17	finance	finance	PROPN
ajfa-10968	1	18	&	&	CCONJ
ajfa-10968	1	19	accounting	accounting	PROPN
ajfa-10968	1	20	issn	issn	PROPN
ajfa-10968	1	21	1946	1946	NUM
ajfa-10968	1	22	-	-	PUNCT
ajfa-10968	1	23	052x	052x	PROPN
ajfa-10968	1	24	2017	2017	NUM
ajfa-10968	1	25	,	,	PUNCT
ajfa-10968	1	26	vol	vol	NOUN
ajfa-10968	1	27	.	.	NOUN
ajfa-10968	1	28	9	9	NUM
ajfa-10968	1	29	,	,	PUNCT
ajfa-10968	1	30	no	no	INTJ
ajfa-10968	1	31	.	.	NOUN
ajfa-10968	1	32	1	1	NUM
ajfa-10968	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10968	1	34	245	245	NUM
ajfa-10968	1	35	accrual	accrual	ADJ
ajfa-10968	1	36	accounting	accounting	NOUN
ajfa-10968	1	37	in	in	ADP
ajfa-10968	1	38	public	public	ADJ
ajfa-10968	1	39	sectors	sector	NOUN
ajfa-10968	1	40	:	:	PUNCT
ajfa-10968	1	41	possible	possible	ADJ
ajfa-10968	1	42	contextual	contextual	ADJ
ajfa-10968	1	43	and	and	CCONJ
ajfa-10968	1	44	application	application	NOUN
ajfa-10968	1	45	gaps	gap	NOUN
ajfa-10968	1	46	for	for	ADP
ajfa-10968	1	47	future	future	ADJ
ajfa-10968	1	48	research	research	NOUN
ajfa-10968	1	49	agenda	agenda	NOUN
ajfa-10968	1	50	rozaidy	rozaidy	VERB
ajfa-10968	1	51	mahadi	mahadi	PROPN
ajfa-10968	1	52	universiti	universiti	PROPN
ajfa-10968	1	53	malaysia	malaysia	PROPN
ajfa-10968	1	54	sabah	sabah	PROPN
ajfa-10968	1	55	siti	siti	PROPN
ajfa-10968	1	56	nabiha	nabiha	PROPN
ajfa-10968	1	57	abdul	abdul	PROPN
ajfa-10968	1	58	khalid	khalid	PROPN
ajfa-10968	1	59	universiti	universiti	PROPN
ajfa-10968	1	60	sains	sain	VERB
ajfa-10968	1	61	malaysia	malaysia	PROPN
ajfa-10968	1	62	rasid	rasid	PROPN
ajfa-10968	1	63	mail	mail	PROPN
ajfa-10968	1	64	universiti	universiti	PROPN
ajfa-10968	1	65	malayia	malayia	PROPN
ajfa-10968	1	66	sabah	sabah	PROPN
ajfa-10968	1	67	raman	raman	PROPN
ajfa-10968	1	68	noordin	noordin	NOUN
ajfa-10968	1	69	universiti	universiti	PROPN
ajfa-10968	1	70	malaysia	malaysia	PROPN
ajfa-10968	1	71	sabah	sabah	PROPN
ajfa-10968	1	72	received	receive	VERB
ajfa-10968	1	73	:	:	PUNCT
ajfa-10968	1	74	march	march	PROPN
ajfa-10968	1	75	21	21	NUM
ajfa-10968	1	76	,	,	PUNCT
ajfa-10968	1	77	2017	2017	NUM
ajfa-10968	1	78	accepted	accept	VERB
ajfa-10968	1	79	:	:	PUNCT
ajfa-10968	1	80	april	april	PROPN
ajfa-10968	1	81	11	11	NUM
ajfa-10968	1	82	,	,	PUNCT
ajfa-10968	1	83	2017	2017	NUM
ajfa-10968	1	84	published	publish	VERB
ajfa-10968	1	85	:	:	PUNCT
ajfa-10968	1	86	june	june	PROPN
ajfa-10968	1	87	1	1	NUM
ajfa-10968	1	88	,	,	PUNCT
ajfa-10968	1	89	2017	2017	NUM
ajfa-10968	1	90	doi:10.5296	doi:10.5296	NOUN
ajfa-10968	1	91	/	/	SYM
ajfa-10968	1	92	ajfa.v9i1.10968	ajfa.v9i1.10968	NUM
ajfa-10968	1	93	url	url	NOUN
ajfa-10968	1	94	:	:	PUNCT
ajfa-10968	1	95	https://doi.org/10.5296/ajfa.v9i1.10968	https://doi.org/10.5296/ajfa.v9i1.10968	X
ajfa-10968	1	96	abstract	abstract	ADV
ajfa-10968	1	97	this	this	DET
ajfa-10968	1	98	paper	paper	NOUN
ajfa-10968	1	99	analyses	analyse	VERB
ajfa-10968	1	100	the	the	DET
ajfa-10968	1	101	possible	possible	ADJ
ajfa-10968	1	102	contextual	contextual	ADJ
ajfa-10968	1	103	and	and	CCONJ
ajfa-10968	1	104	application	application	NOUN
ajfa-10968	1	105	gaps	gap	NOUN
ajfa-10968	1	106	derived	derive	VERB
ajfa-10968	1	107	from	from	ADP
ajfa-10968	1	108	the	the	DET
ajfa-10968	1	109	utilisation	utilisation	NOUN
ajfa-10968	1	110	of	of	ADP
ajfa-10968	1	111	van	van	PROPN
ajfa-10968	1	112	helden	helden	PROPN
ajfa-10968	1	113	and	and	CCONJ
ajfa-10968	1	114	northcott	northcott	PROPN
ajfa-10968	1	115	’s	’s	PART
ajfa-10968	1	116	(	(	PUNCT
ajfa-10968	1	117	2010	2010	NUM
ajfa-10968	1	118	)	)	PUNCT
ajfa-10968	1	119	method	method	NOUN
ajfa-10968	1	120	of	of	ADP
ajfa-10968	1	121	study	study	NOUN
ajfa-10968	1	122	for	for	ADP
ajfa-10968	1	123	classifying	classify	VERB
ajfa-10968	1	124	themes	theme	NOUN
ajfa-10968	1	125	in	in	ADP
ajfa-10968	1	126	published	publish	VERB
ajfa-10968	1	127	public	public	ADJ
ajfa-10968	1	128	sector	sector	NOUN
ajfa-10968	1	129	’s	’s	PART
ajfa-10968	1	130	accrual	accrual	ADJ
ajfa-10968	1	131	accounting	accounting	NOUN
ajfa-10968	1	132	papers	paper	NOUN
ajfa-10968	1	133	according	accord	VERB
ajfa-10968	1	134	to	to	ADP
ajfa-10968	1	135	their	their	PRON
ajfa-10968	1	136	research	research	NOUN
ajfa-10968	1	137	objectives	objective	NOUN
ajfa-10968	1	138	.	.	PUNCT
ajfa-10968	2	1	as	as	ADP
ajfa-10968	2	2	a	a	DET
ajfa-10968	2	3	result	result	NOUN
ajfa-10968	2	4	,	,	PUNCT
ajfa-10968	2	5	our	our	PRON
ajfa-10968	2	6	theme	theme	NOUN
ajfa-10968	2	7	categorisation	categorisation	NOUN
ajfa-10968	2	8	refers	refer	VERB
ajfa-10968	2	9	to	to	ADP
ajfa-10968	2	10	the	the	DET
ajfa-10968	2	11	following	follow	VERB
ajfa-10968	2	12	research	research	NOUN
ajfa-10968	2	13	objectives	objective	NOUN
ajfa-10968	2	14	:	:	PUNCT
ajfa-10968	2	15	a	a	X
ajfa-10968	2	16	)	)	PUNCT
ajfa-10968	2	17	proposing	propose	VERB
ajfa-10968	2	18	new	new	ADJ
ajfa-10968	2	19	financial	financial	ADJ
ajfa-10968	2	20	/	/	SYM
ajfa-10968	2	21	management	management	NOUN
ajfa-10968	2	22	accounting	accounting	NOUN
ajfa-10968	2	23	techniques	technique	NOUN
ajfa-10968	2	24	/	/	SYM
ajfa-10968	2	25	approaches	approach	NOUN
ajfa-10968	2	26	for	for	ADP
ajfa-10968	2	27	public	public	ADJ
ajfa-10968	2	28	sector	sector	NOUN
ajfa-10968	2	29	accrual	accrual	ADJ
ajfa-10968	2	30	accounting	accounting	NOUN
ajfa-10968	2	31	systems	system	NOUN
ajfa-10968	2	32	(	(	PUNCT
ajfa-10968	2	33	e.g.	e.g.	ADV
ajfa-10968	2	34	accrual	accrual	ADJ
ajfa-10968	2	35	output	output	NOUN
ajfa-10968	2	36	-	-	PUNCT
ajfa-10968	2	37	based	base	VERB
ajfa-10968	2	38	budgeting	budgeting	NOUN
ajfa-10968	2	39	,	,	PUNCT
ajfa-10968	2	40	performance	performance	NOUN
ajfa-10968	2	41	management	management	NOUN
ajfa-10968	2	42	and	and	CCONJ
ajfa-10968	2	43	costing	costing	NOUN
ajfa-10968	2	44	)	)	PUNCT
ajfa-10968	2	45	;	;	PUNCT
ajfa-10968	2	46	b	b	X
ajfa-10968	2	47	)	)	PUNCT
ajfa-10968	2	48	examining	examine	VERB
ajfa-10968	2	49	the	the	DET
ajfa-10968	2	50	effectiveness	effectiveness	NOUN
ajfa-10968	2	51	of	of	ADP
ajfa-10968	2	52	accrual	accrual	ADJ
ajfa-10968	2	53	accounting	accounting	NOUN
ajfa-10968	2	54	techniques	technique	NOUN
ajfa-10968	2	55	/	/	SYM
ajfa-10968	2	56	approaches	approach	NOUN
ajfa-10968	2	57	;	;	PUNCT
ajfa-10968	2	58	c	c	X
ajfa-10968	2	59	)	)	PUNCT
ajfa-10968	2	60	identifying	identify	VERB
ajfa-10968	2	61	the	the	DET
ajfa-10968	2	62	conditions	condition	NOUN
ajfa-10968	2	63	for	for	ADP
ajfa-10968	2	64	the	the	DET
ajfa-10968	2	65	successful	successful	ADJ
ajfa-10968	2	66	/	/	SYM
ajfa-10968	2	67	failure	failure	NOUN
ajfa-10968	2	68	of	of	ADP
ajfa-10968	2	69	the	the	DET
ajfa-10968	2	70	implementation	implementation	NOUN
ajfa-10968	2	71	of	of	ADP
ajfa-10968	2	72	accrual	accrual	ADJ
ajfa-10968	2	73	accounting	accounting	NOUN
ajfa-10968	2	74	techniques	technique	NOUN
ajfa-10968	2	75	/	/	SYM
ajfa-10968	2	76	approaches	approach	NOUN
ajfa-10968	2	77	;	;	PUNCT
ajfa-10968	2	78	and	and	CCONJ
ajfa-10968	2	79	d	d	X
ajfa-10968	2	80	)	)	PUNCT
ajfa-10968	2	81	knowledge	knowledge	NOUN
ajfa-10968	2	82	-	-	PUNCT
ajfa-10968	2	83	building	building	NOUN
ajfa-10968	2	84	in	in	ADP
ajfa-10968	2	85	understanding	understanding	NOUN
ajfa-10968	2	86	,	,	PUNCT
ajfa-10968	2	87	explaining	explain	VERB
ajfa-10968	2	88	and	and	CCONJ
ajfa-10968	2	89	critiquing	critique	VERB
ajfa-10968	2	90	the	the	DET
ajfa-10968	2	91	adoption	adoption	NOUN
ajfa-10968	2	92	and	and	CCONJ
ajfa-10968	2	93	use	use	NOUN
ajfa-10968	2	94	of	of	ADP
ajfa-10968	2	95	accrual	accrual	ADJ
ajfa-10968	2	96	accounting	accounting	NOUN
ajfa-10968	2	97	techniques	technique	NOUN
ajfa-10968	2	98	/	/	SYM
ajfa-10968	2	99	approaches	approach	NOUN
ajfa-10968	2	100	,	,	PUNCT
ajfa-10968	2	101	both	both	PRON
ajfa-10968	2	102	theoretically	theoretically	ADV
ajfa-10968	2	103	and	and	CCONJ
ajfa-10968	2	104	practically	practically	ADV
ajfa-10968	2	105	.	.	PUNCT
ajfa-10968	3	1	through	through	ADP
ajfa-10968	3	2	the	the	DET
ajfa-10968	3	3	process	process	NOUN
ajfa-10968	3	4	of	of	ADP
ajfa-10968	3	5	populating	populate	VERB
ajfa-10968	3	6	and	and	CCONJ
ajfa-10968	3	7	establishing	establish	VERB
ajfa-10968	3	8	the	the	DET
ajfa-10968	3	9	themes	theme	NOUN
ajfa-10968	3	10	asian	asian	ADJ
ajfa-10968	3	11	journal	journal	NOUN
ajfa-10968	3	12	of	of	ADP
ajfa-10968	3	13	finance	finance	PROPN
ajfa-10968	3	14	&	&	CCONJ
ajfa-10968	3	15	accounting	accounting	PROPN
ajfa-10968	3	16	issn	issn	PROPN
ajfa-10968	3	17	1946	1946	NUM
ajfa-10968	3	18	-	-	PUNCT
ajfa-10968	3	19	052x	052x	PROPN
ajfa-10968	3	20	2017	2017	NUM
ajfa-10968	3	21	,	,	PUNCT
ajfa-10968	3	22	vol	vol	NOUN
ajfa-10968	3	23	.	.	NOUN
ajfa-10968	3	24	9	9	NUM
ajfa-10968	3	25	,	,	PUNCT
ajfa-10968	3	26	no	no	INTJ
ajfa-10968	3	27	.	.	NOUN
ajfa-10968	3	28	1	1	NUM
ajfa-10968	3	29	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10968	3	30	246	246	NUM
ajfa-10968	3	31	(	(	PUNCT
ajfa-10968	3	32	based	base	VERB
ajfa-10968	3	33	on	on	ADP
ajfa-10968	3	34	research	research	NOUN
ajfa-10968	3	35	objectives	objective	NOUN
ajfa-10968	3	36	)	)	PUNCT
ajfa-10968	3	37	,	,	PUNCT
ajfa-10968	3	38	we	we	PRON
ajfa-10968	3	39	were	be	AUX
ajfa-10968	3	40	able	able	ADJ
ajfa-10968	3	41	to	to	PART
ajfa-10968	3	42	identify	identify	VERB
ajfa-10968	3	43	which	which	DET
ajfa-10968	3	44	areas	area	NOUN
ajfa-10968	3	45	of	of	ADP
ajfa-10968	3	46	study	study	NOUN
ajfa-10968	3	47	have	have	AUX
ajfa-10968	3	48	received	receive	VERB
ajfa-10968	3	49	less	less	ADJ
ajfa-10968	3	50	attention	attention	NOUN
ajfa-10968	3	51	and	and	CCONJ
ajfa-10968	3	52	which	which	DET
ajfa-10968	3	53	areas	area	NOUN
ajfa-10968	3	54	have	have	VERB
ajfa-10968	3	55	room	room	NOUN
ajfa-10968	3	56	for	for	ADP
ajfa-10968	3	57	further	further	ADJ
ajfa-10968	3	58	exploration	exploration	NOUN
ajfa-10968	3	59	.	.	PUNCT
ajfa-10968	4	1	keywords	keyword	NOUN
ajfa-10968	4	2	:	:	PUNCT
ajfa-10968	4	3	public	public	ADJ
ajfa-10968	4	4	sector	sector	NOUN
ajfa-10968	4	5	accounting	accounting	NOUN
ajfa-10968	4	6	,	,	PUNCT
ajfa-10968	4	7	accrual	accrual	ADJ
ajfa-10968	4	8	accounting	accounting	NOUN
ajfa-10968	4	9	,	,	PUNCT
ajfa-10968	4	10	future	future	ADJ
ajfa-10968	4	11	research	research	NOUN
ajfa-10968	4	12	asian	asian	ADJ
ajfa-10968	4	13	journal	journal	NOUN
ajfa-10968	4	14	of	of	ADP
ajfa-10968	4	15	finance	finance	PROPN
ajfa-10968	4	16	&	&	CCONJ
ajfa-10968	4	17	accounting	accounting	PROPN
ajfa-10968	4	18	issn	issn	PROPN
ajfa-10968	4	19	1946	1946	NUM
ajfa-10968	4	20	-	-	PUNCT
ajfa-10968	4	21	052x	052x	PROPN
ajfa-10968	4	22	2017	2017	NUM
ajfa-10968	4	23	,	,	PUNCT
ajfa-10968	4	24	vol	vol	NOUN
ajfa-10968	4	25	.	.	NOUN
ajfa-10968	4	26	9	9	NUM
ajfa-10968	4	27	,	,	PUNCT
ajfa-10968	4	28	no	no	INTJ
ajfa-10968	4	29	.	.	NOUN
ajfa-10968	4	30	1	1	NUM
ajfa-10968	4	31	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10968	4	32	247	247	NUM
ajfa-10968	4	33	1	1	NUM
ajfa-10968	4	34	.	.	PUNCT
ajfa-10968	5	1	introduction	introduction	NOUN
ajfa-10968	5	2	within	within	ADP
ajfa-10968	5	3	the	the	DET
ajfa-10968	5	4	world	world	NOUN
ajfa-10968	5	5	of	of	ADP
ajfa-10968	5	6	public	public	ADJ
ajfa-10968	5	7	sector	sector	NOUN
ajfa-10968	5	8	accounting	accounting	NOUN
ajfa-10968	5	9	,	,	PUNCT
ajfa-10968	5	10	a	a	DET
ajfa-10968	5	11	distinct	distinct	ADJ
ajfa-10968	5	12	movement	movement	NOUN
ajfa-10968	5	13	,	,	PUNCT
ajfa-10968	5	14	the	the	DET
ajfa-10968	5	15	new	new	ADJ
ajfa-10968	5	16	public	public	ADJ
ajfa-10968	5	17	management	management	NOUN
ajfa-10968	5	18	(	(	PUNCT
ajfa-10968	5	19	npm	npm	PROPN
ajfa-10968	5	20	)	)	PUNCT
ajfa-10968	5	21	paradigm	paradigm	NOUN
ajfa-10968	5	22	(	(	PUNCT
ajfa-10968	5	23	hood	hood	ADJ
ajfa-10968	5	24	,	,	PUNCT
ajfa-10968	5	25	1995	1995	NUM
ajfa-10968	5	26	)	)	PUNCT
ajfa-10968	5	27	,	,	PUNCT
ajfa-10968	5	28	has	have	AUX
ajfa-10968	5	29	had	have	VERB
ajfa-10968	5	30	a	a	DET
ajfa-10968	5	31	profound	profound	ADJ
ajfa-10968	5	32	effect	effect	NOUN
ajfa-10968	5	33	on	on	ADP
ajfa-10968	5	34	accounting	accounting	NOUN
ajfa-10968	5	35	practices	practice	NOUN
ajfa-10968	5	36	.	.	PUNCT
ajfa-10968	6	1	the	the	DET
ajfa-10968	6	2	npm	npm	PROPN
ajfa-10968	6	3	is	be	AUX
ajfa-10968	6	4	a	a	DET
ajfa-10968	6	5	model	model	NOUN
ajfa-10968	6	6	of	of	ADP
ajfa-10968	6	7	reform	reform	NOUN
ajfa-10968	6	8	that	that	PRON
ajfa-10968	6	9	favours	favour	VERB
ajfa-10968	6	10	quantification	quantification	NOUN
ajfa-10968	6	11	and	and	CCONJ
ajfa-10968	6	12	results	result	NOUN
ajfa-10968	6	13	and	and	CCONJ
ajfa-10968	6	14	in	in	ADP
ajfa-10968	6	15	which	which	PRON
ajfa-10968	6	16	accounting	accounting	NOUN
ajfa-10968	6	17	has	have	VERB
ajfa-10968	6	18	a	a	DET
ajfa-10968	6	19	central	central	ADJ
ajfa-10968	6	20	role	role	NOUN
ajfa-10968	6	21	.	.	PUNCT
ajfa-10968	7	1	one	one	NUM
ajfa-10968	7	2	of	of	ADP
ajfa-10968	7	3	the	the	DET
ajfa-10968	7	4	by	by	NOUN
ajfa-10968	7	5	-	-	PUNCT
ajfa-10968	7	6	products	product	NOUN
ajfa-10968	7	7	of	of	ADP
ajfa-10968	7	8	this	this	DET
ajfa-10968	7	9	movement	movement	NOUN
ajfa-10968	7	10	is	be	AUX
ajfa-10968	7	11	accrual	accrual	ADJ
ajfa-10968	7	12	-	-	PUNCT
ajfa-10968	7	13	based	base	VERB
ajfa-10968	7	14	accounting	accounting	NOUN
ajfa-10968	7	15	systems	system	NOUN
ajfa-10968	7	16	,	,	PUNCT
ajfa-10968	7	17	which	which	PRON
ajfa-10968	7	18	arguably	arguably	ADV
ajfa-10968	7	19	provide	provide	VERB
ajfa-10968	7	20	better	well	ADJ
ajfa-10968	7	21	efficiency	efficiency	NOUN
ajfa-10968	7	22	and	and	CCONJ
ajfa-10968	7	23	transparency	transparency	NOUN
ajfa-10968	7	24	tools	tool	NOUN
ajfa-10968	7	25	with	with	ADP
ajfa-10968	7	26	regard	regard	NOUN
ajfa-10968	7	27	to	to	ADP
ajfa-10968	7	28	enhancing	enhance	VERB
ajfa-10968	7	29	financial	financial	ADJ
ajfa-10968	7	30	management	management	NOUN
ajfa-10968	7	31	and	and	CCONJ
ajfa-10968	7	32	controls	control	NOUN
ajfa-10968	7	33	.	.	PUNCT
ajfa-10968	8	1	many	many	ADJ
ajfa-10968	8	2	governments	government	NOUN
ajfa-10968	8	3	have	have	AUX
ajfa-10968	8	4	adopted	adopt	VERB
ajfa-10968	8	5	these	these	DET
ajfa-10968	8	6	accounting	accounting	NOUN
ajfa-10968	8	7	systems	system	NOUN
ajfa-10968	8	8	(	(	PUNCT
ajfa-10968	8	9	pallot	pallot	NOUN
ajfa-10968	8	10	,	,	PUNCT
ajfa-10968	8	11	1998	1998	NUM
ajfa-10968	8	12	)	)	PUNCT
ajfa-10968	8	13	.	.	PUNCT
ajfa-10968	9	1	chile	chile	PROPN
ajfa-10968	9	2	was	be	AUX
ajfa-10968	9	3	the	the	DET
ajfa-10968	9	4	first	first	ADJ
ajfa-10968	9	5	state	state	NOUN
ajfa-10968	9	6	to	to	PART
ajfa-10968	9	7	introduce	introduce	VERB
ajfa-10968	9	8	accrual	accrual	ADJ
ajfa-10968	9	9	accounting	accounting	NOUN
ajfa-10968	9	10	for	for	ADP
ajfa-10968	9	11	the	the	DET
ajfa-10968	9	12	public	public	ADJ
ajfa-10968	9	13	sector	sector	NOUN
ajfa-10968	9	14	in	in	ADP
ajfa-10968	9	15	the	the	DET
ajfa-10968	9	16	early	early	ADJ
ajfa-10968	9	17	70s	70	NOUN
ajfa-10968	9	18	,	,	PUNCT
ajfa-10968	9	19	followed	follow	VERB
ajfa-10968	9	20	by	by	ADP
ajfa-10968	9	21	new	new	PROPN
ajfa-10968	9	22	zealand	zealand	PROPN
ajfa-10968	9	23	in	in	ADP
ajfa-10968	9	24	1990	1990	NUM
ajfa-10968	9	25	.	.	PUNCT
ajfa-10968	10	1	unlike	unlike	ADP
ajfa-10968	10	2	other	other	ADJ
ajfa-10968	10	3	countries	country	NOUN
ajfa-10968	10	4	,	,	PUNCT
ajfa-10968	10	5	new	new	PROPN
ajfa-10968	10	6	zealand	zealand	PROPN
ajfa-10968	10	7	changed	change	VERB
ajfa-10968	10	8	its	its	PRON
ajfa-10968	10	9	systems	system	NOUN
ajfa-10968	10	10	comprehensively	comprehensively	ADV
ajfa-10968	10	11	.	.	PUNCT
ajfa-10968	11	1	however	however	ADV
ajfa-10968	11	2	,	,	PUNCT
ajfa-10968	11	3	other	other	ADJ
ajfa-10968	11	4	countries	country	NOUN
ajfa-10968	11	5	such	such	ADJ
ajfa-10968	11	6	as	as	ADP
ajfa-10968	11	7	the	the	DET
ajfa-10968	11	8	usa	usa	PROPN
ajfa-10968	11	9	and	and	CCONJ
ajfa-10968	11	10	australia	australia	PROPN
ajfa-10968	11	11	switched	switch	VERB
ajfa-10968	11	12	to	to	ADP
ajfa-10968	11	13	accrual	accrual	ADJ
ajfa-10968	11	14	accounting	accounting	NOUN
ajfa-10968	11	15	in	in	ADP
ajfa-10968	11	16	1997	1997	NUM
ajfa-10968	11	17	,	,	PUNCT
ajfa-10968	11	18	but	but	CCONJ
ajfa-10968	11	19	only	only	ADV
ajfa-10968	11	20	in	in	ADP
ajfa-10968	11	21	central	central	ADJ
ajfa-10968	11	22	governmental	governmental	ADJ
ajfa-10968	11	23	administration	administration	NOUN
ajfa-10968	11	24	,	,	PUNCT
ajfa-10968	11	25	with	with	ADP
ajfa-10968	11	26	changes	change	NOUN
ajfa-10968	11	27	in	in	ADP
ajfa-10968	11	28	local	local	ADJ
ajfa-10968	11	29	administration	administration	NOUN
ajfa-10968	11	30	being	be	AUX
ajfa-10968	11	31	implemented	implement	VERB
ajfa-10968	11	32	several	several	ADJ
ajfa-10968	11	33	years	year	NOUN
ajfa-10968	11	34	later	later	ADV
ajfa-10968	11	35	.	.	PUNCT
ajfa-10968	12	1	by	by	ADP
ajfa-10968	12	2	the	the	DET
ajfa-10968	12	3	turn	turn	NOUN
ajfa-10968	12	4	of	of	ADP
ajfa-10968	12	5	the	the	DET
ajfa-10968	12	6	year	year	NOUN
ajfa-10968	12	7	2000	2000	NUM
ajfa-10968	12	8	,	,	PUNCT
ajfa-10968	12	9	new	new	PROPN
ajfa-10968	12	10	zealand	zealand	PROPN
ajfa-10968	12	11	had	have	AUX
ajfa-10968	12	12	become	become	VERB
ajfa-10968	12	13	one	one	NUM
ajfa-10968	12	14	of	of	ADP
ajfa-10968	12	15	the	the	DET
ajfa-10968	12	16	countries	country	NOUN
ajfa-10968	12	17	with	with	ADP
ajfa-10968	12	18	the	the	DET
ajfa-10968	12	19	most	most	ADV
ajfa-10968	12	20	extensive	extensive	ADJ
ajfa-10968	12	21	set	set	NOUN
ajfa-10968	12	22	of	of	ADP
ajfa-10968	12	23	accrual	accrual	ADJ
ajfa-10968	12	24	accounting	accounting	NOUN
ajfa-10968	12	25	disclosures	disclosure	NOUN
ajfa-10968	12	26	(	(	PUNCT
ajfa-10968	12	27	ellwood	ellwood	PROPN
ajfa-10968	12	28	&	&	CCONJ
ajfa-10968	12	29	newberry	newberry	PROPN
ajfa-10968	12	30	,	,	PUNCT
ajfa-10968	12	31	2007	2007	NUM
ajfa-10968	12	32	)	)	PUNCT
ajfa-10968	12	33	.	.	PUNCT
ajfa-10968	13	1	subsequently	subsequently	ADV
ajfa-10968	13	2	,	,	PUNCT
ajfa-10968	13	3	other	other	ADJ
ajfa-10968	13	4	countries	country	NOUN
ajfa-10968	13	5	gradually	gradually	ADV
ajfa-10968	13	6	followed	follow	VERB
ajfa-10968	13	7	suit	suit	NOUN
ajfa-10968	13	8	,	,	PUNCT
ajfa-10968	13	9	especially	especially	ADV
ajfa-10968	13	10	oecd	oecd	PROPN
ajfa-10968	13	11	countries	country	NOUN
ajfa-10968	13	12	and	and	CCONJ
ajfa-10968	13	13	those	those	PRON
ajfa-10968	13	14	that	that	PRON
ajfa-10968	13	15	had	have	VERB
ajfa-10968	13	16	a	a	DET
ajfa-10968	13	17	similar	similar	ADJ
ajfa-10968	13	18	motive	motive	NOUN
ajfa-10968	13	19	,	,	PUNCT
ajfa-10968	13	20	to	to	PART
ajfa-10968	13	21	reform	reform	VERB
ajfa-10968	13	22	the	the	DET
ajfa-10968	13	23	financial	financial	ADJ
ajfa-10968	13	24	management	management	NOUN
ajfa-10968	13	25	systems	system	NOUN
ajfa-10968	13	26	in	in	ADP
ajfa-10968	13	27	the	the	DET
ajfa-10968	13	28	public	public	ADJ
ajfa-10968	13	29	sector	sector	NOUN
ajfa-10968	13	30	.	.	PUNCT
ajfa-10968	14	1	whilst	whilst	SCONJ
ajfa-10968	14	2	the	the	DET
ajfa-10968	14	3	adoption	adoption	NOUN
ajfa-10968	14	4	of	of	ADP
ajfa-10968	14	5	accrual	accrual	ADJ
ajfa-10968	14	6	accounting	accounting	NOUN
ajfa-10968	14	7	was	be	AUX
ajfa-10968	14	8	embraced	embrace	VERB
ajfa-10968	14	9	by	by	ADP
ajfa-10968	14	10	the	the	DET
ajfa-10968	14	11	various	various	ADJ
ajfa-10968	14	12	levels	level	NOUN
ajfa-10968	14	13	of	of	ADP
ajfa-10968	14	14	public	public	ADJ
ajfa-10968	14	15	sector	sector	NOUN
ajfa-10968	14	16	organisations	organisation	NOUN
ajfa-10968	14	17	under	under	ADP
ajfa-10968	14	18	the	the	DET
ajfa-10968	14	19	umbrella	umbrella	NOUN
ajfa-10968	14	20	of	of	ADP
ajfa-10968	14	21	npm	npm	PROPN
ajfa-10968	14	22	,	,	PUNCT
ajfa-10968	14	23	research	research	NOUN
ajfa-10968	14	24	pertaining	pertain	VERB
ajfa-10968	14	25	to	to	ADP
ajfa-10968	14	26	accrual	accrual	ADJ
ajfa-10968	14	27	accounting	accounting	NOUN
ajfa-10968	14	28	in	in	ADP
ajfa-10968	14	29	the	the	DET
ajfa-10968	14	30	public	public	ADJ
ajfa-10968	14	31	sector	sector	NOUN
ajfa-10968	14	32	increased	increase	VERB
ajfa-10968	14	33	and	and	CCONJ
ajfa-10968	14	34	enriched	enrich	VERB
ajfa-10968	14	35	the	the	DET
ajfa-10968	14	36	body	body	NOUN
ajfa-10968	14	37	of	of	ADP
ajfa-10968	14	38	knowledge	knowledge	NOUN
ajfa-10968	14	39	in	in	ADP
ajfa-10968	14	40	public	public	ADJ
ajfa-10968	14	41	sector	sector	NOUN
ajfa-10968	14	42	accounting	accounting	NOUN
ajfa-10968	14	43	literature	literature	NOUN
ajfa-10968	14	44	.	.	PUNCT
ajfa-10968	15	1	among	among	ADP
ajfa-10968	15	2	the	the	DET
ajfa-10968	15	3	popular	popular	ADJ
ajfa-10968	15	4	themes	theme	NOUN
ajfa-10968	15	5	in	in	ADP
ajfa-10968	15	6	this	this	DET
ajfa-10968	15	7	area	area	NOUN
ajfa-10968	15	8	of	of	ADP
ajfa-10968	15	9	research	research	NOUN
ajfa-10968	15	10	are	be	AUX
ajfa-10968	15	11	:	:	PUNCT
ajfa-10968	15	12	1)proposing	1)proposing	NUM
ajfa-10968	15	13	new	new	ADJ
ajfa-10968	15	14	financial	financial	ADJ
ajfa-10968	15	15	/	/	SYM
ajfa-10968	15	16	management	management	NOUN
ajfa-10968	15	17	accounting	accounting	NOUN
ajfa-10968	15	18	techniques	technique	NOUN
ajfa-10968	15	19	/	/	SYM
ajfa-10968	15	20	approaches	approach	NOUN
ajfa-10968	15	21	into	into	ADP
ajfa-10968	15	22	public	public	ADJ
ajfa-10968	15	23	sector	sector	NOUN
ajfa-10968	15	24	accrual	accrual	ADJ
ajfa-10968	15	25	accounting	accounting	NOUN
ajfa-10968	15	26	systems	system	NOUN
ajfa-10968	15	27	(	(	PUNCT
ajfa-10968	15	28	e.g.	e.g.	ADV
ajfa-10968	15	29	accrual	accrual	ADJ
ajfa-10968	15	30	output	output	NOUN
ajfa-10968	15	31	-	-	PUNCT
ajfa-10968	15	32	based	base	VERB
ajfa-10968	15	33	budgeting	budgeting	NOUN
ajfa-10968	15	34	,	,	PUNCT
ajfa-10968	15	35	performance	performance	NOUN
ajfa-10968	15	36	management	management	NOUN
ajfa-10968	15	37	and	and	CCONJ
ajfa-10968	15	38	costing	costing	NOUN
ajfa-10968	15	39	)	)	PUNCT
ajfa-10968	15	40	;	;	PUNCT
ajfa-10968	15	41	2	2	X
ajfa-10968	15	42	)	)	PUNCT
ajfa-10968	15	43	the	the	DET
ajfa-10968	15	44	effectiveness	effectiveness	NOUN
ajfa-10968	15	45	of	of	ADP
ajfa-10968	15	46	accrual	accrual	ADJ
ajfa-10968	15	47	accounting	accounting	NOUN
ajfa-10968	15	48	techniques	technique	NOUN
ajfa-10968	15	49	and	and	CCONJ
ajfa-10968	15	50	approaches	approach	NOUN
ajfa-10968	15	51	;	;	PUNCT
ajfa-10968	15	52	3	3	X
ajfa-10968	15	53	)	)	PUNCT
ajfa-10968	15	54	identifying	identify	VERB
ajfa-10968	15	55	the	the	DET
ajfa-10968	15	56	conditions	condition	NOUN
ajfa-10968	15	57	for	for	ADP
ajfa-10968	15	58	the	the	DET
ajfa-10968	15	59	successful	successful	ADJ
ajfa-10968	15	60	implementation	implementation	NOUN
ajfa-10968	15	61	of	of	ADP
ajfa-10968	15	62	accrual	accrual	ADJ
ajfa-10968	15	63	accounting	accounting	NOUN
ajfa-10968	15	64	technique	technique	NOUN
ajfa-10968	15	65	/	/	SYM
ajfa-10968	15	66	approaches	approach	NOUN
ajfa-10968	15	67	;	;	PUNCT
ajfa-10968	15	68	and	and	CCONJ
ajfa-10968	15	69	4	4	X
ajfa-10968	15	70	)	)	PUNCT
ajfa-10968	15	71	knowledge	knowledge	NOUN
ajfa-10968	15	72	-	-	PUNCT
ajfa-10968	15	73	building	building	NOUN
ajfa-10968	15	74	in	in	ADP
ajfa-10968	15	75	terms	term	NOUN
ajfa-10968	15	76	of	of	ADP
ajfa-10968	15	77	understanding	understanding	NOUN
ajfa-10968	15	78	,	,	PUNCT
ajfa-10968	15	79	explaining	explain	VERB
ajfa-10968	15	80	and	and	CCONJ
ajfa-10968	15	81	critiquing	critique	VERB
ajfa-10968	15	82	the	the	DET
ajfa-10968	15	83	adoption	adoption	NOUN
ajfa-10968	15	84	and	and	CCONJ
ajfa-10968	15	85	use	use	NOUN
ajfa-10968	15	86	of	of	ADP
ajfa-10968	15	87	accrual	accrual	ADJ
ajfa-10968	15	88	accounting	accounting	NOUN
ajfa-10968	15	89	techniques	technique	NOUN
ajfa-10968	15	90	/	/	SYM
ajfa-10968	15	91	approaches	approach	NOUN
ajfa-10968	15	92	,	,	PUNCT
ajfa-10968	15	93	both	both	PRON
ajfa-10968	15	94	theoretically	theoretically	ADV
ajfa-10968	15	95	and	and	CCONJ
ajfa-10968	15	96	practically	practically	ADV
ajfa-10968	15	97	.	.	PUNCT
ajfa-10968	16	1	those	those	DET
ajfa-10968	16	2	strong	strong	ADJ
ajfa-10968	16	3	research	research	NOUN
ajfa-10968	16	4	-	-	PUNCT
ajfa-10968	16	5	practice	practice	NOUN
ajfa-10968	16	6	nexus	nexus	NOUN
ajfa-10968	16	7	offer	offer	VERB
ajfa-10968	16	8	important	important	ADJ
ajfa-10968	16	9	benefits	benefit	NOUN
ajfa-10968	16	10	to	to	ADP
ajfa-10968	16	11	researchers	researcher	NOUN
ajfa-10968	16	12	,	,	PUNCT
ajfa-10968	16	13	since	since	SCONJ
ajfa-10968	16	14	the	the	DET
ajfa-10968	16	15	acknowledgement	acknowledgement	NOUN
ajfa-10968	16	16	of	of	ADP
ajfa-10968	16	17	their	their	PRON
ajfa-10968	16	18	academic	academic	ADJ
ajfa-10968	16	19	pursuits	pursuit	NOUN
ajfa-10968	16	20	is	be	AUX
ajfa-10968	16	21	enhanced	enhance	VERB
ajfa-10968	16	22	by	by	ADP
ajfa-10968	16	23	investigating	investigate	VERB
ajfa-10968	16	24	relevant	relevant	ADJ
ajfa-10968	16	25	issues	issue	NOUN
ajfa-10968	16	26	that	that	PRON
ajfa-10968	16	27	contribute	contribute	VERB
ajfa-10968	16	28	to	to	ADP
ajfa-10968	16	29	the	the	DET
ajfa-10968	16	30	solution	solution	NOUN
ajfa-10968	16	31	of	of	ADP
ajfa-10968	16	32	practical	practical	ADJ
ajfa-10968	16	33	problems	problem	NOUN
ajfa-10968	16	34	and/or	and/or	CCONJ
ajfa-10968	16	35	serve	serve	VERB
ajfa-10968	16	36	the	the	DET
ajfa-10968	16	37	interest	interest	NOUN
ajfa-10968	16	38	of	of	ADP
ajfa-10968	16	39	research	research	NOUN
ajfa-10968	16	40	stakeholders	stakeholder	NOUN
ajfa-10968	16	41	.	.	PUNCT
ajfa-10968	17	1	these	these	DET
ajfa-10968	17	2	stakeholders	stakeholder	NOUN
ajfa-10968	17	3	are	be	AUX
ajfa-10968	17	4	governments	government	NOUN
ajfa-10968	17	5	,	,	PUNCT
ajfa-10968	17	6	policy	policy	NOUN
ajfa-10968	17	7	-	-	PUNCT
ajfa-10968	17	8	makers	maker	NOUN
ajfa-10968	17	9	,	,	PUNCT
ajfa-10968	17	10	accounting	accounting	NOUN
ajfa-10968	17	11	practitioners	practitioner	NOUN
ajfa-10968	17	12	and	and	CCONJ
ajfa-10968	17	13	business	business	NOUN
ajfa-10968	17	14	managers	manager	NOUN
ajfa-10968	17	15	.	.	PUNCT
ajfa-10968	18	1	the	the	DET
ajfa-10968	18	2	appropriate	appropriate	ADJ
ajfa-10968	18	3	identification	identification	NOUN
ajfa-10968	18	4	of	of	ADP
ajfa-10968	18	5	plausible	plausible	ADJ
ajfa-10968	18	6	research	research	NOUN
ajfa-10968	18	7	gaps	gap	NOUN
ajfa-10968	18	8	and/or	and/or	CCONJ
ajfa-10968	18	9	outcomes	outcome	VERB
ajfa-10968	18	10	benefits	benefit	VERB
ajfa-10968	18	11	research	research	NOUN
ajfa-10968	18	12	and	and	CCONJ
ajfa-10968	18	13	academic	academic	ADJ
ajfa-10968	18	14	communities	community	NOUN
ajfa-10968	18	15	,	,	PUNCT
ajfa-10968	18	16	and	and	CCONJ
ajfa-10968	18	17	therefore	therefore	ADV
ajfa-10968	18	18	forms	form	VERB
ajfa-10968	18	19	the	the	DET
ajfa-10968	18	20	focus	focus	NOUN
ajfa-10968	18	21	of	of	ADP
ajfa-10968	18	22	this	this	DET
ajfa-10968	18	23	paper	paper	NOUN
ajfa-10968	18	24	.	.	PUNCT
ajfa-10968	19	1	the	the	DET
ajfa-10968	19	2	remainder	remainder	NOUN
ajfa-10968	19	3	of	of	ADP
ajfa-10968	19	4	the	the	DET
ajfa-10968	19	5	paper	paper	NOUN
ajfa-10968	19	6	is	be	AUX
ajfa-10968	19	7	structured	structure	VERB
ajfa-10968	19	8	as	as	SCONJ
ajfa-10968	19	9	follows	follow	VERB
ajfa-10968	19	10	.	.	PUNCT
ajfa-10968	20	1	first	first	ADV
ajfa-10968	20	2	,	,	PUNCT
ajfa-10968	20	3	we	we	PRON
ajfa-10968	20	4	draw	draw	VERB
ajfa-10968	20	5	on	on	ADP
ajfa-10968	20	6	van	van	PROPN
ajfa-10968	20	7	helden	helden	PROPN
ajfa-10968	20	8	and	and	CCONJ
ajfa-10968	20	9	northcott	northcott	PROPN
ajfa-10968	20	10	’s	’s	PART
ajfa-10968	20	11	(	(	PUNCT
ajfa-10968	20	12	2010	2010	NUM
ajfa-10968	20	13	)	)	PUNCT
ajfa-10968	20	14	method	method	NOUN
ajfa-10968	20	15	for	for	ADP
ajfa-10968	20	16	classifying	classify	VERB
ajfa-10968	20	17	themes	theme	NOUN
ajfa-10968	20	18	in	in	ADP
ajfa-10968	20	19	published	publish	VERB
ajfa-10968	20	20	public	public	ADJ
ajfa-10968	20	21	sector	sector	NOUN
ajfa-10968	20	22	accrual	accrual	ADJ
ajfa-10968	20	23	accounting	accounting	NOUN
ajfa-10968	20	24	papers	paper	NOUN
ajfa-10968	20	25	according	accord	VERB
ajfa-10968	20	26	to	to	ADP
ajfa-10968	20	27	their	their	PRON
ajfa-10968	20	28	research	research	NOUN
ajfa-10968	20	29	objectives	objective	NOUN
ajfa-10968	20	30	.	.	PUNCT
ajfa-10968	21	1	the	the	DET
ajfa-10968	21	2	selection	selection	NOUN
ajfa-10968	21	3	of	of	ADP
ajfa-10968	21	4	academic	academic	ADJ
ajfa-10968	21	5	journals	journal	NOUN
ajfa-10968	21	6	and	and	CCONJ
ajfa-10968	21	7	the	the	DET
ajfa-10968	21	8	classification	classification	NOUN
ajfa-10968	21	9	procedure	procedure	NOUN
ajfa-10968	21	10	adopted	adopt	VERB
ajfa-10968	21	11	are	be	AUX
ajfa-10968	21	12	also	also	ADV
ajfa-10968	21	13	explained	explain	VERB
ajfa-10968	21	14	.	.	PUNCT
ajfa-10968	22	1	next	next	ADV
ajfa-10968	22	2	,	,	PUNCT
ajfa-10968	22	3	we	we	PRON
ajfa-10968	22	4	elaborate	elaborate	VERB
ajfa-10968	22	5	on	on	ADP
ajfa-10968	22	6	key	key	ADJ
ajfa-10968	22	7	issues	issue	NOUN
ajfa-10968	22	8	from	from	ADP
ajfa-10968	22	9	identified	identify	VERB
ajfa-10968	22	10	themes	theme	NOUN
ajfa-10968	22	11	extracted	extract	VERB
ajfa-10968	22	12	from	from	ADP
ajfa-10968	22	13	the	the	DET
ajfa-10968	22	14	reviewed	review	VERB
ajfa-10968	22	15	papers	paper	NOUN
ajfa-10968	22	16	.	.	PUNCT
ajfa-10968	23	1	finally	finally	ADV
ajfa-10968	23	2	,	,	PUNCT
ajfa-10968	23	3	we	we	PRON
ajfa-10968	23	4	discuss	discuss	VERB
ajfa-10968	23	5	the	the	DET
ajfa-10968	23	6	findings	finding	NOUN
ajfa-10968	23	7	and	and	CCONJ
ajfa-10968	23	8	reflect	reflect	VERB
ajfa-10968	23	9	on	on	ADP
ajfa-10968	23	10	their	their	PRON
ajfa-10968	23	11	implications	implication	NOUN
ajfa-10968	23	12	for	for	ADP
ajfa-10968	23	13	future	future	ADJ
ajfa-10968	23	14	research	research	NOUN
ajfa-10968	23	15	gaps	gap	NOUN
ajfa-10968	23	16	in	in	ADP
ajfa-10968	23	17	the	the	DET
ajfa-10968	23	18	development	development	NOUN
ajfa-10968	23	19	of	of	ADP
ajfa-10968	23	20	accrual	accrual	ADJ
ajfa-10968	23	21	accounting	accounting	NOUN
ajfa-10968	23	22	research	research	NOUN
ajfa-10968	23	23	in	in	ADP
ajfa-10968	23	24	the	the	DET
ajfa-10968	23	25	public	public	ADJ
ajfa-10968	23	26	sector	sector	NOUN
ajfa-10968	23	27	.	.	PUNCT
ajfa-10968	24	1	asian	asian	ADJ
ajfa-10968	24	2	journal	journal	PROPN
ajfa-10968	24	3	of	of	ADP
ajfa-10968	24	4	finance	finance	PROPN
ajfa-10968	24	5	&	&	CCONJ
ajfa-10968	24	6	accounting	accounting	PROPN
ajfa-10968	24	7	issn	issn	PROPN
ajfa-10968	24	8	1946	1946	NUM
ajfa-10968	24	9	-	-	PUNCT
ajfa-10968	24	10	052x	052x	PROPN
ajfa-10968	24	11	2017	2017	NUM
ajfa-10968	24	12	,	,	PUNCT
ajfa-10968	24	13	vol	vol	NOUN
ajfa-10968	24	14	.	.	NOUN
ajfa-10968	24	15	9	9	NUM
ajfa-10968	24	16	,	,	PUNCT
ajfa-10968	24	17	no	no	INTJ
ajfa-10968	24	18	.	.	NOUN
ajfa-10968	24	19	1	1	NUM
ajfa-10968	24	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10968	24	21	248	248	NUM
ajfa-10968	24	22	2	2	NUM
ajfa-10968	24	23	.	.	PUNCT
ajfa-10968	24	24	research	research	NOUN
ajfa-10968	24	25	method	method	NOUN
ajfa-10968	24	26	:	:	PUNCT
ajfa-10968	24	27	classifying	classify	VERB
ajfa-10968	24	28	themes	theme	NOUN
ajfa-10968	24	29	in	in	ADP
ajfa-10968	24	30	this	this	DET
ajfa-10968	24	31	study	study	NOUN
ajfa-10968	24	32	,	,	PUNCT
ajfa-10968	24	33	van	van	PROPN
ajfa-10968	24	34	helden	helden	PROPN
ajfa-10968	24	35	and	and	CCONJ
ajfa-10968	24	36	northcott	northcott	PROPN
ajfa-10968	24	37	’s	’s	PART
ajfa-10968	24	38	(	(	PUNCT
ajfa-10968	24	39	2010	2010	NUM
ajfa-10968	24	40	)	)	PUNCT
ajfa-10968	24	41	method	method	NOUN
ajfa-10968	24	42	of	of	ADP
ajfa-10968	24	43	study	study	NOUN
ajfa-10968	24	44	will	will	AUX
ajfa-10968	24	45	be	be	AUX
ajfa-10968	24	46	employed	employ	VERB
ajfa-10968	24	47	to	to	PART
ajfa-10968	24	48	classify	classify	VERB
ajfa-10968	24	49	the	the	DET
ajfa-10968	24	50	relevant	relevant	ADJ
ajfa-10968	24	51	and	and	CCONJ
ajfa-10968	24	52	accurate	accurate	ADJ
ajfa-10968	24	53	themes	theme	NOUN
ajfa-10968	24	54	in	in	ADP
ajfa-10968	24	55	published	publish	VERB
ajfa-10968	24	56	public	public	ADJ
ajfa-10968	24	57	sector	sector	NOUN
ajfa-10968	24	58	accrual	accrual	ADJ
ajfa-10968	24	59	accounting	accounting	NOUN
ajfa-10968	24	60	research	research	NOUN
ajfa-10968	24	61	articles	article	NOUN
ajfa-10968	24	62	.	.	PUNCT
ajfa-10968	25	1	to	to	PART
ajfa-10968	25	2	identify	identify	VERB
ajfa-10968	25	3	and	and	CCONJ
ajfa-10968	25	4	classify	classify	VERB
ajfa-10968	25	5	the	the	DET
ajfa-10968	25	6	relevant	relevant	ADJ
ajfa-10968	25	7	themes	theme	NOUN
ajfa-10968	25	8	,	,	PUNCT
ajfa-10968	25	9	van	van	PROPN
ajfa-10968	25	10	helden	helden	PROPN
ajfa-10968	25	11	and	and	CCONJ
ajfa-10968	25	12	northcott	northcott	PROPN
ajfa-10968	25	13	(	(	PUNCT
ajfa-10968	25	14	2010	2010	NUM
ajfa-10968	25	15	)	)	PUNCT
ajfa-10968	25	16	started	start	VERB
ajfa-10968	25	17	the	the	DET
ajfa-10968	25	18	process	process	NOUN
ajfa-10968	25	19	by	by	ADP
ajfa-10968	25	20	looking	look	VERB
ajfa-10968	25	21	at	at	ADP
ajfa-10968	25	22	the	the	DET
ajfa-10968	25	23	research	research	NOUN
ajfa-10968	25	24	objectives	objective	NOUN
ajfa-10968	25	25	underlying	underlie	VERB
ajfa-10968	25	26	public	public	ADJ
ajfa-10968	25	27	sector	sector	NOUN
ajfa-10968	25	28	management	management	NOUN
ajfa-10968	25	29	accounting	accounting	NOUN
ajfa-10968	25	30	research	research	NOUN
ajfa-10968	25	31	(	(	PUNCT
ajfa-10968	25	32	psmar	psmar	PROPN
ajfa-10968	25	33	)	)	PUNCT
ajfa-10968	25	34	articles	article	NOUN
ajfa-10968	25	35	in	in	ADP
ajfa-10968	25	36	the	the	DET
ajfa-10968	25	37	period	period	NOUN
ajfa-10968	25	38	from	from	ADP
ajfa-10968	25	39	1990	1990	NUM
ajfa-10968	25	40	to	to	ADP
ajfa-10968	25	41	2005	2005	NUM
ajfa-10968	25	42	in	in	ADP
ajfa-10968	25	43	five	five	NUM
ajfa-10968	25	44	prominent	prominent	ADJ
ajfa-10968	25	45	journals	journal	NOUN
ajfa-10968	25	46	after	after	ADP
ajfa-10968	25	47	that	that	PRON
ajfa-10968	25	48	,	,	PUNCT
ajfa-10968	25	49	they	they	PRON
ajfa-10968	25	50	examined	examine	VERB
ajfa-10968	25	51	the	the	DET
ajfa-10968	25	52	extent	extent	NOUN
ajfa-10968	25	53	to	to	PART
ajfa-10968	25	54	which	which	PRON
ajfa-10968	25	55	the	the	DET
ajfa-10968	25	56	reviewed	review	VERB
ajfa-10968	25	57	papers	paper	NOUN
ajfa-10968	25	58	highlighted	highlight	VERB
ajfa-10968	25	59	the	the	DET
ajfa-10968	25	60	practical	practical	ADJ
ajfa-10968	25	61	implications	implication	NOUN
ajfa-10968	25	62	of	of	ADP
ajfa-10968	25	63	their	their	PRON
ajfa-10968	25	64	research	research	NOUN
ajfa-10968	25	65	.	.	PUNCT
ajfa-10968	26	1	consequently	consequently	ADV
ajfa-10968	26	2	,	,	PUNCT
ajfa-10968	26	3	the	the	DET
ajfa-10968	26	4	main	main	ADJ
ajfa-10968	26	5	focus	focus	NOUN
ajfa-10968	26	6	of	of	ADP
ajfa-10968	26	7	their	their	PRON
ajfa-10968	26	8	findings	finding	NOUN
ajfa-10968	26	9	was	be	AUX
ajfa-10968	26	10	on	on	ADP
ajfa-10968	26	11	the	the	DET
ajfa-10968	26	12	aspects	aspect	NOUN
ajfa-10968	26	13	of	of	ADP
ajfa-10968	26	14	practical	practical	ADJ
ajfa-10968	26	15	relevance	relevance	NOUN
ajfa-10968	26	16	in	in	ADP
ajfa-10968	26	17	the	the	DET
ajfa-10968	26	18	research	research	NOUN
ajfa-10968	26	19	aims	aim	NOUN
ajfa-10968	26	20	and	and	CCONJ
ajfa-10968	26	21	content	content	NOUN
ajfa-10968	26	22	,	,	PUNCT
ajfa-10968	26	23	and	and	CCONJ
ajfa-10968	26	24	the	the	DET
ajfa-10968	26	25	communication	communication	NOUN
ajfa-10968	26	26	of	of	ADP
ajfa-10968	26	27	practice	practice	NOUN
ajfa-10968	26	28	-	-	PUNCT
ajfa-10968	26	29	relevant	relevant	ADJ
ajfa-10968	26	30	findings	finding	NOUN
ajfa-10968	26	31	.	.	PUNCT
ajfa-10968	27	1	from	from	ADP
ajfa-10968	27	2	these	these	DET
ajfa-10968	27	3	two	two	NUM
ajfa-10968	27	4	main	main	ADJ
ajfa-10968	27	5	focus	focus	NOUN
ajfa-10968	27	6	areas	area	NOUN
ajfa-10968	27	7	,	,	PUNCT
ajfa-10968	27	8	they	they	PRON
ajfa-10968	27	9	developed	develop	VERB
ajfa-10968	27	10	and	and	CCONJ
ajfa-10968	27	11	categorised	categorise	VERB
ajfa-10968	27	12	four	four	NUM
ajfa-10968	27	13	main	main	ADJ
ajfa-10968	27	14	themes	theme	NOUN
ajfa-10968	27	15	out	out	ADP
ajfa-10968	27	16	of	of	ADP
ajfa-10968	27	17	the	the	DET
ajfa-10968	27	18	128	128	NUM
ajfa-10968	27	19	papers	paper	NOUN
ajfa-10968	27	20	that	that	PRON
ajfa-10968	27	21	they	they	PRON
ajfa-10968	27	22	examined	examine	VERB
ajfa-10968	27	23	.	.	PUNCT
ajfa-10968	28	1	even	even	ADV
ajfa-10968	28	2	though	though	SCONJ
ajfa-10968	28	3	this	this	DET
ajfa-10968	28	4	study	study	NOUN
ajfa-10968	28	5	has	have	AUX
ajfa-10968	28	6	adapted	adapt	VERB
ajfa-10968	28	7	van	van	PROPN
ajfa-10968	28	8	helden	helden	PROPN
ajfa-10968	28	9	and	and	CCONJ
ajfa-10968	28	10	northcott	northcott	PROPN
ajfa-10968	28	11	’s	’s	PART
ajfa-10968	28	12	four	four	NUM
ajfa-10968	28	13	themes	theme	NOUN
ajfa-10968	28	14	,	,	PUNCT
ajfa-10968	28	15	there	there	PRON
ajfa-10968	28	16	is	be	VERB
ajfa-10968	28	17	a	a	DET
ajfa-10968	28	18	slight	slight	ADJ
ajfa-10968	28	19	difference	difference	NOUN
ajfa-10968	28	20	between	between	ADP
ajfa-10968	28	21	our	our	PRON
ajfa-10968	28	22	study	study	NOUN
ajfa-10968	28	23	and	and	CCONJ
ajfa-10968	28	24	that	that	PRON
ajfa-10968	28	25	of	of	ADP
ajfa-10968	28	26	van	van	PROPN
ajfa-10968	28	27	helden	helden	PROPN
ajfa-10968	28	28	and	and	CCONJ
ajfa-10968	28	29	northcott	northcott	PROPN
ajfa-10968	28	30	(	(	PUNCT
ajfa-10968	28	31	2010	2010	NUM
ajfa-10968	28	32	)	)	PUNCT
ajfa-10968	28	33	,	,	PUNCT
ajfa-10968	28	34	and	and	CCONJ
ajfa-10968	28	35	this	this	PRON
ajfa-10968	28	36	needs	need	VERB
ajfa-10968	28	37	to	to	PART
ajfa-10968	28	38	be	be	AUX
ajfa-10968	28	39	addressed	address	VERB
ajfa-10968	28	40	.	.	PUNCT
ajfa-10968	29	1	first	first	ADV
ajfa-10968	29	2	,	,	PUNCT
ajfa-10968	29	3	there	there	PRON
ajfa-10968	29	4	is	be	VERB
ajfa-10968	29	5	a	a	DET
ajfa-10968	29	6	difference	difference	NOUN
ajfa-10968	29	7	in	in	ADP
ajfa-10968	29	8	research	research	NOUN
ajfa-10968	29	9	focus	focus	NOUN
ajfa-10968	29	10	;	;	PUNCT
ajfa-10968	29	11	van	van	PROPN
ajfa-10968	29	12	helden	helden	PROPN
ajfa-10968	29	13	and	and	CCONJ
ajfa-10968	29	14	northcott	northcott	PROPN
ajfa-10968	29	15	’s	’s	PART
ajfa-10968	29	16	study	study	NOUN
ajfa-10968	29	17	focused	focus	VERB
ajfa-10968	29	18	on	on	ADP
ajfa-10968	29	19	the	the	DET
ajfa-10968	29	20	area	area	NOUN
ajfa-10968	29	21	of	of	ADP
ajfa-10968	29	22	public	public	ADJ
ajfa-10968	29	23	management	management	NOUN
ajfa-10968	29	24	accounting	accounting	NOUN
ajfa-10968	29	25	research	research	NOUN
ajfa-10968	29	26	.	.	PUNCT
ajfa-10968	30	1	therefore	therefore	ADV
ajfa-10968	30	2	,	,	PUNCT
ajfa-10968	30	3	when	when	SCONJ
ajfa-10968	30	4	generating	generate	VERB
ajfa-10968	30	5	the	the	DET
ajfa-10968	30	6	themes	theme	NOUN
ajfa-10968	30	7	they	they	PRON
ajfa-10968	30	8	reviewed	review	VERB
ajfa-10968	30	9	articles	article	NOUN
ajfa-10968	30	10	covering	cover	VERB
ajfa-10968	30	11	a	a	DET
ajfa-10968	30	12	broad	broad	ADJ
ajfa-10968	30	13	range	range	NOUN
ajfa-10968	30	14	of	of	ADP
ajfa-10968	30	15	management	management	NOUN
ajfa-10968	30	16	accounting	accounting	NOUN
ajfa-10968	30	17	research	research	NOUN
ajfa-10968	30	18	realms	realm	NOUN
ajfa-10968	30	19	in	in	ADP
ajfa-10968	30	20	the	the	DET
ajfa-10968	30	21	public	public	ADJ
ajfa-10968	30	22	sector	sector	NOUN
ajfa-10968	30	23	,	,	PUNCT
ajfa-10968	30	24	including	include	VERB
ajfa-10968	30	25	accrual	accrual	ADJ
ajfa-10968	30	26	accounting	accounting	NOUN
ajfa-10968	30	27	based	base	VERB
ajfa-10968	30	28	research	research	NOUN
ajfa-10968	30	29	papers	paper	NOUN
ajfa-10968	30	30	.	.	PUNCT
ajfa-10968	31	1	consequently	consequently	ADV
ajfa-10968	31	2	,	,	PUNCT
ajfa-10968	31	3	a	a	DET
ajfa-10968	31	4	total	total	NOUN
ajfa-10968	31	5	of	of	ADP
ajfa-10968	31	6	128	128	NUM
ajfa-10968	31	7	papers	paper	NOUN
ajfa-10968	31	8	were	be	AUX
ajfa-10968	31	9	reviewed	review	VERB
ajfa-10968	31	10	to	to	PART
ajfa-10968	31	11	plot	plot	VERB
ajfa-10968	31	12	the	the	DET
ajfa-10968	31	13	themes	theme	NOUN
ajfa-10968	31	14	.	.	PUNCT
ajfa-10968	32	1	meanwhile	meanwhile	ADV
ajfa-10968	32	2	,	,	PUNCT
ajfa-10968	32	3	our	our	PRON
ajfa-10968	32	4	study	study	NOUN
ajfa-10968	32	5	focus	focus	NOUN
ajfa-10968	32	6	is	be	AUX
ajfa-10968	32	7	limited	limit	VERB
ajfa-10968	32	8	to	to	ADP
ajfa-10968	32	9	research	research	NOUN
ajfa-10968	32	10	papers	paper	NOUN
ajfa-10968	32	11	related	relate	VERB
ajfa-10968	32	12	to	to	ADP
ajfa-10968	32	13	the	the	DET
ajfa-10968	32	14	area	area	NOUN
ajfa-10968	32	15	of	of	ADP
ajfa-10968	32	16	accrual	accrual	ADJ
ajfa-10968	32	17	accounting	accounting	NOUN
ajfa-10968	32	18	in	in	ADP
ajfa-10968	32	19	public	public	ADJ
ajfa-10968	32	20	sectors	sector	NOUN
ajfa-10968	32	21	.	.	PUNCT
ajfa-10968	33	1	thus	thus	ADV
ajfa-10968	33	2	,	,	PUNCT
ajfa-10968	33	3	our	our	PRON
ajfa-10968	33	4	reviewed	review	VERB
ajfa-10968	33	5	papers	paper	NOUN
ajfa-10968	33	6	numbered	number	VERB
ajfa-10968	33	7	only	only	ADV
ajfa-10968	33	8	50	50	NUM
ajfa-10968	33	9	articles	article	NOUN
ajfa-10968	33	10	,	,	PUNCT
ajfa-10968	33	11	which	which	PRON
ajfa-10968	33	12	are	be	AUX
ajfa-10968	33	13	primarily	primarily	ADV
ajfa-10968	33	14	accrual	accrual	ADJ
ajfa-10968	33	15	accounting	accounting	NOUN
ajfa-10968	33	16	based	base	VERB
ajfa-10968	33	17	research	research	NOUN
ajfa-10968	33	18	papers	paper	NOUN
ajfa-10968	33	19	.	.	PUNCT
ajfa-10968	34	1	however	however	ADV
ajfa-10968	34	2	,	,	PUNCT
ajfa-10968	34	3	this	this	DET
ajfa-10968	34	4	difference	difference	NOUN
ajfa-10968	34	5	does	do	AUX
ajfa-10968	34	6	not	not	PART
ajfa-10968	34	7	critically	critically	ADV
ajfa-10968	34	8	impair	impair	VERB
ajfa-10968	34	9	the	the	DET
ajfa-10968	34	10	adaption	adaption	NOUN
ajfa-10968	34	11	of	of	ADP
ajfa-10968	34	12	van	van	PROPN
ajfa-10968	34	13	helden	helden	PROPN
ajfa-10968	34	14	and	and	CCONJ
ajfa-10968	34	15	northcott	northcott	PROPN
ajfa-10968	34	16	’s	’s	PART
ajfa-10968	34	17	thematic	thematic	ADJ
ajfa-10968	34	18	system	system	NOUN
ajfa-10968	34	19	since	since	SCONJ
ajfa-10968	34	20	their	their	PRON
ajfa-10968	34	21	study	study	NOUN
ajfa-10968	34	22	substantively	substantively	ADV
ajfa-10968	34	23	covers	cover	VERB
ajfa-10968	34	24	a	a	DET
ajfa-10968	34	25	majority	majority	NOUN
ajfa-10968	34	26	of	of	ADP
ajfa-10968	34	27	accrual	accrual	ADJ
ajfa-10968	34	28	accounting	accounting	NOUN
ajfa-10968	34	29	based	base	VERB
ajfa-10968	34	30	research	research	NOUN
ajfa-10968	34	31	papers	paper	NOUN
ajfa-10968	34	32	.	.	PUNCT
ajfa-10968	35	1	as	as	ADP
ajfa-10968	35	2	a	a	DET
ajfa-10968	35	3	result	result	NOUN
ajfa-10968	35	4	,	,	PUNCT
ajfa-10968	35	5	our	our	PRON
ajfa-10968	35	6	themes	theme	NOUN
ajfa-10968	35	7	categorisation	categorisation	NOUN
ajfa-10968	35	8	refers	refer	VERB
ajfa-10968	35	9	to	to	ADP
ajfa-10968	35	10	the	the	DET
ajfa-10968	35	11	following	follow	VERB
ajfa-10968	35	12	research	research	NOUN
ajfa-10968	35	13	objectives	objective	NOUN
ajfa-10968	35	14	:	:	PUNCT
ajfa-10968	35	15	a.	a.	NOUN
ajfa-10968	35	16	proposing	propose	VERB
ajfa-10968	35	17	new	new	ADJ
ajfa-10968	35	18	financial	financial	ADJ
ajfa-10968	35	19	/	/	SYM
ajfa-10968	35	20	management	management	NOUN
ajfa-10968	35	21	accounting	accounting	NOUN
ajfa-10968	35	22	techniques	technique	NOUN
ajfa-10968	35	23	/	/	SYM
ajfa-10968	35	24	approaches	approach	NOUN
ajfa-10968	35	25	for	for	ADP
ajfa-10968	35	26	public	public	ADJ
ajfa-10968	35	27	sector	sector	NOUN
ajfa-10968	35	28	accrual	accrual	ADJ
ajfa-10968	35	29	accounting	accounting	NOUN
ajfa-10968	35	30	systems	system	NOUN
ajfa-10968	35	31	(	(	PUNCT
ajfa-10968	35	32	e.g.	e.g.	ADV
ajfa-10968	35	33	accrual	accrual	ADJ
ajfa-10968	35	34	output	output	NOUN
ajfa-10968	35	35	based	base	VERB
ajfa-10968	35	36	budgeting	budgeting	NOUN
ajfa-10968	35	37	,	,	PUNCT
ajfa-10968	35	38	performance	performance	NOUN
ajfa-10968	35	39	management	management	NOUN
ajfa-10968	35	40	and	and	CCONJ
ajfa-10968	35	41	costing	costing	NOUN
ajfa-10968	35	42	)	)	PUNCT
ajfa-10968	35	43	;	;	PUNCT
ajfa-10968	36	1	b.	b.	PROPN
ajfa-10968	36	2	examining	examine	VERB
ajfa-10968	36	3	the	the	DET
ajfa-10968	36	4	effectiveness	effectiveness	NOUN
ajfa-10968	36	5	of	of	ADP
ajfa-10968	36	6	accrual	accrual	ADJ
ajfa-10968	36	7	accounting	accounting	NOUN
ajfa-10968	36	8	techniques	technique	NOUN
ajfa-10968	36	9	/	/	SYM
ajfa-10968	36	10	approaches	approach	NOUN
ajfa-10968	36	11	;	;	PUNCT
ajfa-10968	36	12	c.	c.	NOUN
ajfa-10968	36	13	identifying	identify	VERB
ajfa-10968	36	14	the	the	DET
ajfa-10968	36	15	conditions	condition	NOUN
ajfa-10968	36	16	for	for	ADP
ajfa-10968	36	17	the	the	DET
ajfa-10968	36	18	successful	successful	ADJ
ajfa-10968	36	19	/	/	SYM
ajfa-10968	36	20	failure	failure	NOUN
ajfa-10968	36	21	implementation	implementation	NOUN
ajfa-10968	36	22	of	of	ADP
ajfa-10968	36	23	accrual	accrual	ADJ
ajfa-10968	36	24	accounting	accounting	NOUN
ajfa-10968	36	25	technique	technique	NOUN
ajfa-10968	36	26	/	/	SYM
ajfa-10968	36	27	approaches	approach	NOUN
ajfa-10968	36	28	;	;	PUNCT
ajfa-10968	36	29	d.	d.	PROPN
ajfa-10968	36	30	knowledge	knowledge	NOUN
ajfa-10968	36	31	-	-	PUNCT
ajfa-10968	36	32	building	building	NOUN
ajfa-10968	36	33	in	in	ADP
ajfa-10968	36	34	understanding	understanding	NOUN
ajfa-10968	36	35	,	,	PUNCT
ajfa-10968	36	36	explaining	explain	VERB
ajfa-10968	36	37	and	and	CCONJ
ajfa-10968	36	38	critiquing	critique	VERB
ajfa-10968	36	39	the	the	DET
ajfa-10968	36	40	adoption	adoption	NOUN
ajfa-10968	36	41	and	and	CCONJ
ajfa-10968	36	42	use	use	NOUN
ajfa-10968	36	43	of	of	ADP
ajfa-10968	36	44	accrual	accrual	ADJ
ajfa-10968	36	45	accounting	accounting	NOUN
ajfa-10968	36	46	techniques	technique	NOUN
ajfa-10968	36	47	/	/	SYM
ajfa-10968	36	48	approaches	approach	NOUN
ajfa-10968	36	49	,	,	PUNCT
ajfa-10968	36	50	both	both	PRON
ajfa-10968	36	51	theoretically	theoretically	ADV
ajfa-10968	36	52	and	and	CCONJ
ajfa-10968	36	53	practically	practically	ADV
ajfa-10968	36	54	.	.	PUNCT
ajfa-10968	37	1	to	to	PART
ajfa-10968	37	2	arrive	arrive	VERB
ajfa-10968	37	3	at	at	ADP
ajfa-10968	37	4	the	the	DET
ajfa-10968	37	5	above	above	ADV
ajfa-10968	37	6	-	-	PUNCT
ajfa-10968	37	7	mentioned	mention	VERB
ajfa-10968	37	8	objectives	objective	NOUN
ajfa-10968	37	9	,	,	PUNCT
ajfa-10968	37	10	we	we	PRON
ajfa-10968	37	11	followed	follow	VERB
ajfa-10968	37	12	van	van	PROPN
ajfa-10968	37	13	helden	helden	PROPN
ajfa-10968	37	14	and	and	CCONJ
ajfa-10968	37	15	northcott	northcott	PROPN
ajfa-10968	37	16	’s	’s	PART
ajfa-10968	37	17	(	(	PUNCT
ajfa-10968	37	18	2010	2010	NUM
ajfa-10968	37	19	)	)	PUNCT
ajfa-10968	37	20	method	method	NOUN
ajfa-10968	37	21	for	for	ADP
ajfa-10968	37	22	selecting	select	VERB
ajfa-10968	37	23	journal	journal	NOUN
ajfa-10968	37	24	articles	article	NOUN
ajfa-10968	37	25	for	for	ADP
ajfa-10968	37	26	the	the	DET
ajfa-10968	37	27	reviewing	reviewing	NOUN
ajfa-10968	37	28	process	process	NOUN
ajfa-10968	37	29	.	.	PUNCT
ajfa-10968	38	1	the	the	DET
ajfa-10968	38	2	selection	selection	NOUN
ajfa-10968	38	3	of	of	ADP
ajfa-10968	38	4	the	the	DET
ajfa-10968	38	5	journals	journal	NOUN
ajfa-10968	38	6	was	be	AUX
ajfa-10968	38	7	based	base	VERB
ajfa-10968	38	8	on	on	ADP
ajfa-10968	38	9	papers	paper	NOUN
ajfa-10968	38	10	published	publish	VERB
ajfa-10968	38	11	in	in	ADP
ajfa-10968	38	12	high	high	ADJ
ajfa-10968	38	13	-	-	PUNCT
ajfa-10968	38	14	quality	quality	NOUN
ajfa-10968	38	15	international	international	ADJ
ajfa-10968	38	16	accounting	accounting	NOUN
ajfa-10968	38	17	journals	journal	NOUN
ajfa-10968	38	18	with	with	ADP
ajfa-10968	38	19	an	an	DET
ajfa-10968	38	20	interest	interest	NOUN
ajfa-10968	38	21	in	in	ADP
ajfa-10968	38	22	accrual	accrual	ADJ
ajfa-10968	38	23	accounting	accounting	NOUN
ajfa-10968	38	24	in	in	ADP
ajfa-10968	38	25	the	the	DET
ajfa-10968	38	26	public	public	ADJ
ajfa-10968	38	27	sector	sector	NOUN
ajfa-10968	38	28	.	.	PUNCT
ajfa-10968	39	1	our	our	PRON
ajfa-10968	39	2	review	review	NOUN
ajfa-10968	39	3	included	include	VERB
ajfa-10968	39	4	a	a	DET
ajfa-10968	39	5	total	total	NOUN
ajfa-10968	39	6	of	of	ADP
ajfa-10968	39	7	50	50	NUM
ajfa-10968	39	8	papers	paper	NOUN
ajfa-10968	39	9	published	publish	VERB
ajfa-10968	39	10	in	in	ADP
ajfa-10968	39	11	the	the	DET
ajfa-10968	39	12	1992	1992	NUM
ajfa-10968	39	13	-	-	SYM
ajfa-10968	39	14	2012	2012	NUM
ajfa-10968	39	15	volumes	volume	NOUN
ajfa-10968	39	16	of	of	ADP
ajfa-10968	39	17	accounting	accounting	NOUN
ajfa-10968	39	18	,	,	PUNCT
ajfa-10968	39	19	auditing	auditing	NOUN
ajfa-10968	39	20	&	&	CCONJ
ajfa-10968	39	21	accountability	accountability	NOUN
ajfa-10968	39	22	journal	journal	PROPN
ajfa-10968	39	23	(	(	PUNCT
ajfa-10968	39	24	aaaj	aaaj	PROPN
ajfa-10968	39	25	)	)	PUNCT
ajfa-10968	39	26	;	;	PUNCT
ajfa-10968	39	27	accounting	accounting	NOUN
ajfa-10968	39	28	,	,	PUNCT
ajfa-10968	39	29	organizations	organization	NOUN
ajfa-10968	39	30	&	&	CCONJ
ajfa-10968	39	31	society	society	PROPN
ajfa-10968	39	32	(	(	PUNCT
ajfa-10968	39	33	aos	aos	PROPN
ajfa-10968	39	34	)	)	PUNCT
ajfa-10968	39	35	;	;	PUNCT
ajfa-10968	39	36	british	british	ADJ
ajfa-10968	39	37	accounting	accounting	PROPN
ajfa-10968	39	38	review	review	PROPN
ajfa-10968	39	39	(	(	PUNCT
ajfa-10968	39	40	bar	bar	NOUN
ajfa-10968	39	41	)	)	PUNCT
ajfa-10968	39	42	;	;	PUNCT
ajfa-10968	39	43	asian	asian	ADJ
ajfa-10968	39	44	journal	journal	NOUN
ajfa-10968	39	45	of	of	ADP
ajfa-10968	39	46	finance	finance	PROPN
ajfa-10968	39	47	&	&	CCONJ
ajfa-10968	39	48	accounting	accounting	PROPN
ajfa-10968	39	49	issn	issn	PROPN
ajfa-10968	39	50	1946	1946	NUM
ajfa-10968	39	51	-	-	PUNCT
ajfa-10968	39	52	052x	052x	PROPN
ajfa-10968	39	53	2017	2017	NUM
ajfa-10968	39	54	,	,	PUNCT
ajfa-10968	39	55	vol	vol	NOUN
ajfa-10968	39	56	.	.	NOUN
ajfa-10968	39	57	9	9	NUM
ajfa-10968	39	58	,	,	PUNCT
ajfa-10968	39	59	no	no	INTJ
ajfa-10968	39	60	.	.	NOUN
ajfa-10968	39	61	1	1	NUM
ajfa-10968	39	62	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10968	39	63	249	249	NUM
ajfa-10968	39	64	critical	critical	ADJ
ajfa-10968	39	65	perspectives	perspective	NOUN
ajfa-10968	39	66	on	on	ADP
ajfa-10968	39	67	accounting	accounting	NOUN
ajfa-10968	39	68	(	(	PUNCT
ajfa-10968	39	69	cpa	cpa	PROPN
ajfa-10968	39	70	)	)	PUNCT
ajfa-10968	39	71	;	;	PUNCT
ajfa-10968	39	72	european	european	ADJ
ajfa-10968	39	73	accounting	accounting	PROPN
ajfa-10968	39	74	review	review	PROPN
ajfa-10968	39	75	(	(	PUNCT
ajfa-10968	39	76	ear	ear	NOUN
ajfa-10968	39	77	)	)	PUNCT
ajfa-10968	39	78	;	;	PUNCT
ajfa-10968	39	79	financial	financial	ADJ
ajfa-10968	39	80	accountability	accountability	NOUN
ajfa-10968	39	81	and	and	CCONJ
ajfa-10968	39	82	management	management	NOUN
ajfa-10968	39	83	(	(	PUNCT
ajfa-10968	39	84	fam	fam	NOUN
ajfa-10968	39	85	)	)	PUNCT
ajfa-10968	39	86	;	;	PUNCT
ajfa-10968	39	87	management	management	NOUN
ajfa-10968	39	88	accounting	accounting	NOUN
ajfa-10968	39	89	research	research	NOUN
ajfa-10968	39	90	(	(	PUNCT
ajfa-10968	39	91	mar	mar	PROPN
ajfa-10968	39	92	)	)	PUNCT
ajfa-10968	39	93	;	;	PUNCT
ajfa-10968	39	94	and	and	CCONJ
ajfa-10968	39	95	accounting	accounting	NOUN
ajfa-10968	39	96	history	history	NOUN
ajfa-10968	39	97	.	.	PUNCT
ajfa-10968	40	1	the	the	DET
ajfa-10968	40	2	process	process	NOUN
ajfa-10968	40	3	continued	continue	VERB
ajfa-10968	40	4	with	with	ADP
ajfa-10968	40	5	an	an	DET
ajfa-10968	40	6	examination	examination	NOUN
ajfa-10968	40	7	of	of	ADP
ajfa-10968	40	8	the	the	DET
ajfa-10968	40	9	extent	extent	NOUN
ajfa-10968	40	10	to	to	PART
ajfa-10968	40	11	which	which	PRON
ajfa-10968	40	12	the	the	DET
ajfa-10968	40	13	reviewed	review	VERB
ajfa-10968	40	14	papers	paper	NOUN
ajfa-10968	40	15	highlighted	highlight	VERB
ajfa-10968	40	16	the	the	DET
ajfa-10968	40	17	practical	practical	ADJ
ajfa-10968	40	18	/	/	SYM
ajfa-10968	40	19	theoretical	theoretical	ADJ
ajfa-10968	40	20	implications	implication	NOUN
ajfa-10968	40	21	of	of	ADP
ajfa-10968	40	22	their	their	PRON
ajfa-10968	40	23	research	research	NOUN
ajfa-10968	40	24	(	(	PUNCT
ajfa-10968	40	25	see	see	VERB
ajfa-10968	40	26	appendix	appendix	NOUN
ajfa-10968	40	27	1	1	NUM
ajfa-10968	40	28	)	)	PUNCT
ajfa-10968	40	29	.	.	PUNCT
ajfa-10968	41	1	consequently	consequently	ADV
ajfa-10968	41	2	,	,	PUNCT
ajfa-10968	41	3	the	the	DET
ajfa-10968	41	4	first	first	ADJ
ajfa-10968	41	5	part	part	NOUN
ajfa-10968	41	6	of	of	ADP
ajfa-10968	41	7	the	the	DET
ajfa-10968	41	8	examination	examination	NOUN
ajfa-10968	41	9	process	process	NOUN
ajfa-10968	41	10	started	start	VERB
ajfa-10968	41	11	with	with	ADP
ajfa-10968	41	12	identifying	identify	VERB
ajfa-10968	41	13	the	the	DET
ajfa-10968	41	14	research	research	NOUN
ajfa-10968	41	15	’s	’s	PART
ajfa-10968	41	16	aims	aim	NOUN
ajfa-10968	41	17	and	and	CCONJ
ajfa-10968	41	18	content	content	NOUN
ajfa-10968	41	19	,	,	PUNCT
ajfa-10968	41	20	while	while	SCONJ
ajfa-10968	41	21	the	the	DET
ajfa-10968	41	22	second	second	ADJ
ajfa-10968	41	23	part	part	NOUN
ajfa-10968	41	24	of	of	ADP
ajfa-10968	41	25	the	the	DET
ajfa-10968	41	26	process	process	NOUN
ajfa-10968	41	27	concerned	concern	VERB
ajfa-10968	41	28	the	the	DET
ajfa-10968	41	29	communication	communication	NOUN
ajfa-10968	41	30	of	of	ADP
ajfa-10968	41	31	their	their	PRON
ajfa-10968	41	32	theoretical	theoretical	ADJ
ajfa-10968	41	33	contribution	contribution	NOUN
ajfa-10968	41	34	and	and	CCONJ
ajfa-10968	41	35	suggestions	suggestion	NOUN
ajfa-10968	41	36	for	for	ADP
ajfa-10968	41	37	future	future	ADJ
ajfa-10968	41	38	research	research	NOUN
ajfa-10968	41	39	.	.	PUNCT
ajfa-10968	42	1	in	in	ADP
ajfa-10968	42	2	addition	addition	NOUN
ajfa-10968	42	3	,	,	PUNCT
ajfa-10968	42	4	in	in	ADP
ajfa-10968	42	5	order	order	NOUN
ajfa-10968	42	6	to	to	PART
ajfa-10968	42	7	classify	classify	VERB
ajfa-10968	42	8	the	the	DET
ajfa-10968	42	9	theme	theme	NOUN
ajfa-10968	42	10	criteria	criterion	NOUN
ajfa-10968	42	11	and	and	CCONJ
ajfa-10968	42	12	identify	identify	VERB
ajfa-10968	42	13	the	the	DET
ajfa-10968	42	14	research	research	NOUN
ajfa-10968	42	15	gaps	gap	NOUN
ajfa-10968	42	16	,	,	PUNCT
ajfa-10968	42	17	we	we	PRON
ajfa-10968	42	18	developed	develop	VERB
ajfa-10968	42	19	categorisation	categorisation	NOUN
ajfa-10968	42	20	schemes	scheme	NOUN
ajfa-10968	42	21	around	around	ADP
ajfa-10968	42	22	these	these	DET
ajfa-10968	42	23	two	two	NUM
ajfa-10968	42	24	focus	focus	NOUN
ajfa-10968	42	25	areas	area	NOUN
ajfa-10968	42	26	.	.	PUNCT
ajfa-10968	43	1	moreover	moreover	ADV
ajfa-10968	43	2	,	,	PUNCT
ajfa-10968	43	3	as	as	SCONJ
ajfa-10968	43	4	shown	show	VERB
ajfa-10968	43	5	in	in	ADP
ajfa-10968	43	6	appendix	appendix	NOUN
ajfa-10968	43	7	1	1	NUM
ajfa-10968	43	8	,	,	PUNCT
ajfa-10968	43	9	the	the	DET
ajfa-10968	43	10	analysis	analysis	NOUN
ajfa-10968	43	11	revealed	reveal	VERB
ajfa-10968	43	12	that	that	SCONJ
ajfa-10968	43	13	the	the	DET
ajfa-10968	43	14	majority	majority	NOUN
ajfa-10968	43	15	of	of	ADP
ajfa-10968	43	16	the	the	DET
ajfa-10968	43	17	reviewed	review	VERB
ajfa-10968	43	18	papers	paper	NOUN
ajfa-10968	43	19	have	have	VERB
ajfa-10968	43	20	a	a	DET
ajfa-10968	43	21	combination	combination	NOUN
ajfa-10968	43	22	of	of	ADP
ajfa-10968	43	23	two	two	NUM
ajfa-10968	43	24	or	or	CCONJ
ajfa-10968	43	25	more	more	ADJ
ajfa-10968	43	26	research	research	NOUN
ajfa-10968	43	27	objectives	objective	NOUN
ajfa-10968	43	28	.	.	PUNCT
ajfa-10968	44	1	for	for	ADP
ajfa-10968	44	2	example	example	NOUN
ajfa-10968	44	3	,	,	PUNCT
ajfa-10968	44	4	adhikari	adhikari	PROPN
ajfa-10968	44	5	and	and	CCONJ
ajfa-10968	44	6	mellemvil	mellemvil	ADJ
ajfa-10968	44	7	(	(	PUNCT
ajfa-10968	44	8	2011	2011	NUM
ajfa-10968	44	9	)	)	PUNCT
ajfa-10968	44	10	in	in	ADP
ajfa-10968	44	11	their	their	PRON
ajfa-10968	44	12	paper	paper	NOUN
ajfa-10968	44	13	‘	'	PUNCT
ajfa-10968	44	14	the	the	DET
ajfa-10968	44	15	rise	rise	NOUN
ajfa-10968	44	16	and	and	CCONJ
ajfa-10968	44	17	fall	fall	NOUN
ajfa-10968	44	18	of	of	ADP
ajfa-10968	44	19	accrual	accrual	ADJ
ajfa-10968	44	20	:	:	PUNCT
ajfa-10968	44	21	a	a	DET
ajfa-10968	44	22	case	case	NOUN
ajfa-10968	44	23	of	of	ADP
ajfa-10968	44	24	nepalese	nepalese	ADJ
ajfa-10968	44	25	central	central	ADJ
ajfa-10968	44	26	government	government	NOUN
ajfa-10968	44	27	’	'	PUNCT
ajfa-10968	44	28	,	,	PUNCT
ajfa-10968	44	29	combined	combine	VERB
ajfa-10968	44	30	two	two	NUM
ajfa-10968	44	31	research	research	NOUN
ajfa-10968	44	32	objectives	objective	NOUN
ajfa-10968	44	33	:	:	PUNCT
ajfa-10968	44	34	one	one	NUM
ajfa-10968	44	35	as	as	ADP
ajfa-10968	44	36	a	a	DET
ajfa-10968	44	37	main	main	ADJ
ajfa-10968	44	38	focus	focus	NOUN
ajfa-10968	44	39	(	(	PUNCT
ajfa-10968	44	40	d	d	NOUN
ajfa-10968	44	41	)	)	PUNCT
ajfa-10968	44	42	,	,	PUNCT
ajfa-10968	44	43	and	and	CCONJ
ajfa-10968	44	44	one	one	NUM
ajfa-10968	44	45	complimentary	complimentary	ADJ
ajfa-10968	44	46	research	research	NOUN
ajfa-10968	44	47	objective	objective	NOUN
ajfa-10968	44	48	(	(	PUNCT
ajfa-10968	44	49	b	b	NOUN
ajfa-10968	44	50	)	)	PUNCT
ajfa-10968	44	51	.	.	PUNCT
ajfa-10968	45	1	another	another	DET
ajfa-10968	45	2	example	example	NOUN
ajfa-10968	45	3	is	be	AUX
ajfa-10968	45	4	christianes	christiane	NOUN
ajfa-10968	45	5	’	'	PUNCT
ajfa-10968	45	6	(	(	PUNCT
ajfa-10968	45	7	2001	2001	NUM
ajfa-10968	45	8	)	)	PUNCT
ajfa-10968	45	9	study	study	NOUN
ajfa-10968	45	10	,	,	PUNCT
ajfa-10968	45	11	which	which	PRON
ajfa-10968	45	12	has	have	VERB
ajfa-10968	45	13	a	a	DET
ajfa-10968	45	14	combination	combination	NOUN
ajfa-10968	45	15	of	of	ADP
ajfa-10968	45	16	more	more	ADJ
ajfa-10968	45	17	than	than	ADP
ajfa-10968	45	18	two	two	NUM
ajfa-10968	45	19	research	research	NOUN
ajfa-10968	45	20	objectives	objective	NOUN
ajfa-10968	45	21	:	:	PUNCT
ajfa-10968	45	22	research	research	NOUN
ajfa-10968	45	23	objective	objective	NOUN
ajfa-10968	45	24	(	(	PUNCT
ajfa-10968	45	25	d	d	NOUN
ajfa-10968	45	26	)	)	PUNCT
ajfa-10968	45	27	as	as	ADP
ajfa-10968	45	28	a	a	DET
ajfa-10968	45	29	backbone	backbone	NOUN
ajfa-10968	45	30	of	of	ADP
ajfa-10968	45	31	the	the	DET
ajfa-10968	45	32	study	study	NOUN
ajfa-10968	45	33	,	,	PUNCT
ajfa-10968	45	34	complimented	compliment	VERB
ajfa-10968	45	35	by	by	ADP
ajfa-10968	45	36	two	two	NUM
ajfa-10968	45	37	other	other	ADJ
ajfa-10968	45	38	research	research	NOUN
ajfa-10968	45	39	objectives	objective	NOUN
ajfa-10968	45	40	(	(	PUNCT
ajfa-10968	45	41	a	a	NOUN
ajfa-10968	45	42	)	)	PUNCT
ajfa-10968	45	43	and	and	CCONJ
ajfa-10968	45	44	(	(	PUNCT
ajfa-10968	45	45	b	b	NOUN
ajfa-10968	45	46	)	)	PUNCT
ajfa-10968	45	47	.	.	PUNCT
ajfa-10968	46	1	based	base	VERB
ajfa-10968	46	2	on	on	ADP
ajfa-10968	46	3	our	our	PRON
ajfa-10968	46	4	analysis	analysis	NOUN
ajfa-10968	46	5	,	,	PUNCT
ajfa-10968	46	6	the	the	DET
ajfa-10968	46	7	majority	majority	NOUN
ajfa-10968	46	8	of	of	ADP
ajfa-10968	46	9	the	the	DET
ajfa-10968	46	10	articles	article	NOUN
ajfa-10968	46	11	were	be	AUX
ajfa-10968	46	12	constructed	construct	VERB
ajfa-10968	46	13	around	around	ADV
ajfa-10968	46	14	or	or	CCONJ
ajfa-10968	46	15	incorporated	incorporate	VERB
ajfa-10968	46	16	two	two	NUM
ajfa-10968	46	17	main	main	ADJ
ajfa-10968	46	18	themes	theme	NOUN
ajfa-10968	46	19	(	(	PUNCT
ajfa-10968	46	20	research	research	NOUN
ajfa-10968	46	21	objectives	objective	NOUN
ajfa-10968	46	22	d	d	PROPN
ajfa-10968	46	23	&	&	CCONJ
ajfa-10968	46	24	b	b	NOUN
ajfa-10968	46	25	)	)	PUNCT
ajfa-10968	46	26	.	.	PUNCT
ajfa-10968	47	1	this	this	DET
ajfa-10968	47	2	trend	trend	NOUN
ajfa-10968	47	3	shows	show	VERB
ajfa-10968	47	4	that	that	SCONJ
ajfa-10968	47	5	most	most	ADJ
ajfa-10968	47	6	scholars	scholar	NOUN
ajfa-10968	47	7	are	be	AUX
ajfa-10968	47	8	interested	interested	ADJ
ajfa-10968	47	9	in	in	ADP
ajfa-10968	47	10	the	the	DET
ajfa-10968	47	11	explanation	explanation	NOUN
ajfa-10968	47	12	and	and	CCONJ
ajfa-10968	47	13	examination	examination	NOUN
ajfa-10968	47	14	of	of	ADP
ajfa-10968	47	15	the	the	DET
ajfa-10968	47	16	implementation	implementation	NOUN
ajfa-10968	47	17	of	of	ADP
ajfa-10968	47	18	accrual	accrual	ADJ
ajfa-10968	47	19	accounting	accounting	NOUN
ajfa-10968	47	20	in	in	ADP
ajfa-10968	47	21	the	the	DET
ajfa-10968	47	22	public	public	ADJ
ajfa-10968	47	23	sector	sector	NOUN
ajfa-10968	47	24	.	.	PUNCT
ajfa-10968	48	1	with	with	ADP
ajfa-10968	48	2	that	that	DET
ajfa-10968	48	3	fundamental	fundamental	ADJ
ajfa-10968	48	4	component	component	NOUN
ajfa-10968	48	5	in	in	ADP
ajfa-10968	48	6	mind	mind	NOUN
ajfa-10968	48	7	,	,	PUNCT
ajfa-10968	48	8	through	through	ADP
ajfa-10968	48	9	the	the	DET
ajfa-10968	48	10	process	process	NOUN
ajfa-10968	48	11	of	of	ADP
ajfa-10968	48	12	populating	populate	VERB
ajfa-10968	48	13	and	and	CCONJ
ajfa-10968	48	14	establishing	establish	VERB
ajfa-10968	48	15	the	the	DET
ajfa-10968	48	16	themes	theme	NOUN
ajfa-10968	48	17	(	(	PUNCT
ajfa-10968	48	18	based	base	VERB
ajfa-10968	48	19	on	on	ADP
ajfa-10968	48	20	the	the	DET
ajfa-10968	48	21	research	research	NOUN
ajfa-10968	48	22	objectives	objective	NOUN
ajfa-10968	48	23	)	)	PUNCT
ajfa-10968	48	24	,	,	PUNCT
ajfa-10968	48	25	we	we	PRON
ajfa-10968	48	26	were	be	AUX
ajfa-10968	48	27	able	able	ADJ
ajfa-10968	48	28	to	to	PART
ajfa-10968	48	29	identify	identify	VERB
ajfa-10968	48	30	which	which	DET
ajfa-10968	48	31	areas	area	NOUN
ajfa-10968	48	32	of	of	ADP
ajfa-10968	48	33	studies	study	NOUN
ajfa-10968	48	34	have	have	AUX
ajfa-10968	48	35	received	receive	VERB
ajfa-10968	48	36	less	less	ADJ
ajfa-10968	48	37	attention	attention	NOUN
ajfa-10968	48	38	and	and	CCONJ
ajfa-10968	48	39	which	which	DET
ajfa-10968	48	40	areas	area	NOUN
ajfa-10968	48	41	have	have	VERB
ajfa-10968	48	42	room	room	NOUN
ajfa-10968	48	43	for	for	ADP
ajfa-10968	48	44	further	further	ADJ
ajfa-10968	48	45	exploration	exploration	NOUN
ajfa-10968	48	46	.	.	PUNCT
ajfa-10968	49	1	for	for	ADP
ajfa-10968	49	2	example	example	NOUN
ajfa-10968	49	3	,	,	PUNCT
ajfa-10968	49	4	the	the	DET
ajfa-10968	49	5	studies	study	NOUN
ajfa-10968	49	6	that	that	PRON
ajfa-10968	49	7	have	have	AUX
ajfa-10968	49	8	concentrated	concentrate	VERB
ajfa-10968	49	9	on	on	ADP
ajfa-10968	49	10	research	research	NOUN
ajfa-10968	49	11	objective	objective	NOUN
ajfa-10968	49	12	c	c	PROPN
ajfa-10968	49	13	have	have	AUX
ajfa-10968	49	14	often	often	ADV
ajfa-10968	49	15	neglected	neglect	VERB
ajfa-10968	49	16	the	the	DET
ajfa-10968	49	17	advantage	advantage	NOUN
ajfa-10968	49	18	of	of	ADP
ajfa-10968	49	19	conducting	conduct	VERB
ajfa-10968	49	20	comparative	comparative	ADJ
ajfa-10968	49	21	studies	study	NOUN
ajfa-10968	49	22	between	between	ADP
ajfa-10968	49	23	various	various	ADJ
ajfa-10968	49	24	governmental	governmental	ADJ
ajfa-10968	49	25	agencies	agency	NOUN
ajfa-10968	49	26	.	.	PUNCT
ajfa-10968	50	1	as	as	ADP
ajfa-10968	50	2	a	a	DET
ajfa-10968	50	3	result	result	NOUN
ajfa-10968	50	4	,	,	PUNCT
ajfa-10968	50	5	we	we	PRON
ajfa-10968	50	6	know	know	VERB
ajfa-10968	50	7	only	only	ADV
ajfa-10968	50	8	a	a	DET
ajfa-10968	50	9	little	little	ADJ
ajfa-10968	50	10	about	about	ADP
ajfa-10968	50	11	the	the	DET
ajfa-10968	50	12	impact	impact	NOUN
ajfa-10968	50	13	of	of	ADP
ajfa-10968	50	14	variations	variation	NOUN
ajfa-10968	50	15	in	in	ADP
ajfa-10968	50	16	governmental	governmental	ADJ
ajfa-10968	50	17	structures	structure	NOUN
ajfa-10968	50	18	(	(	PUNCT
ajfa-10968	50	19	e.g.	e.g.	ADV
ajfa-10968	50	20	organisational	organisational	ADJ
ajfa-10968	50	21	structure	structure	NOUN
ajfa-10968	50	22	,	,	PUNCT
ajfa-10968	50	23	legislation	legislation	NOUN
ajfa-10968	50	24	frameworks	framework	NOUN
ajfa-10968	50	25	and	and	CCONJ
ajfa-10968	50	26	financial	financial	ADJ
ajfa-10968	50	27	procedures	procedure	NOUN
ajfa-10968	50	28	)	)	PUNCT
ajfa-10968	50	29	when	when	SCONJ
ajfa-10968	50	30	the	the	DET
ajfa-10968	50	31	financial	financial	ADJ
ajfa-10968	50	32	reforms	reform	NOUN
ajfa-10968	50	33	take	take	VERB
ajfa-10968	50	34	place	place	NOUN
ajfa-10968	50	35	at	at	ADP
ajfa-10968	50	36	different	different	ADJ
ajfa-10968	50	37	levels	level	NOUN
ajfa-10968	50	38	of	of	ADP
ajfa-10968	50	39	governmental	governmental	ADJ
ajfa-10968	50	40	agencies	agency	NOUN
ajfa-10968	50	41	(	(	PUNCT
ajfa-10968	50	42	i.e.	i.e.	X
ajfa-10968	50	43	between	between	ADP
ajfa-10968	50	44	the	the	DET
ajfa-10968	50	45	federal	federal	ADJ
ajfa-10968	50	46	and	and	CCONJ
ajfa-10968	50	47	state	state	NOUN
ajfa-10968	50	48	level	level	NOUN
ajfa-10968	50	49	)	)	PUNCT
ajfa-10968	50	50	.	.	PUNCT
ajfa-10968	51	1	the	the	DET
ajfa-10968	51	2	detail	detail	NOUN
ajfa-10968	51	3	will	will	AUX
ajfa-10968	51	4	be	be	AUX
ajfa-10968	51	5	further	far	ADV
ajfa-10968	51	6	explained	explain	VERB
ajfa-10968	51	7	in	in	ADP
ajfa-10968	51	8	the	the	DET
ajfa-10968	51	9	next	next	ADJ
ajfa-10968	51	10	section	section	NOUN
ajfa-10968	51	11	.	.	PUNCT
ajfa-10968	52	1	we	we	PRON
ajfa-10968	52	2	adhered	adhere	VERB
ajfa-10968	52	3	to	to	ADP
ajfa-10968	52	4	the	the	DET
ajfa-10968	52	5	gap	gap	NOUN
ajfa-10968	52	6	identification	identification	NOUN
ajfa-10968	52	7	process	process	NOUN
ajfa-10968	52	8	suggested	suggest	VERB
ajfa-10968	52	9	by	by	ADP
ajfa-10968	52	10	the	the	DET
ajfa-10968	52	11	reviewed	review	VERB
ajfa-10968	52	12	authors	author	NOUN
ajfa-10968	52	13	.	.	PUNCT
ajfa-10968	53	1	finally	finally	ADV
ajfa-10968	53	2	,	,	PUNCT
ajfa-10968	53	3	from	from	ADP
ajfa-10968	53	4	the	the	DET
ajfa-10968	53	5	reviewed	review	VERB
ajfa-10968	53	6	articles	article	NOUN
ajfa-10968	53	7	we	we	PRON
ajfa-10968	53	8	have	have	AUX
ajfa-10968	53	9	identified	identify	VERB
ajfa-10968	53	10	three	three	NUM
ajfa-10968	53	11	research	research	NOUN
ajfa-10968	53	12	gaps	gap	NOUN
ajfa-10968	53	13	that	that	PRON
ajfa-10968	53	14	hopefully	hopefully	ADV
ajfa-10968	53	15	can	can	AUX
ajfa-10968	53	16	be	be	AUX
ajfa-10968	53	17	addressed	address	VERB
ajfa-10968	53	18	as	as	ADP
ajfa-10968	53	19	a	a	DET
ajfa-10968	53	20	focus	focus	NOUN
ajfa-10968	53	21	for	for	ADP
ajfa-10968	53	22	future	future	ADJ
ajfa-10968	53	23	research	research	NOUN
ajfa-10968	53	24	:	:	PUNCT
ajfa-10968	53	25	a.	a.	NOUN
ajfa-10968	53	26	more	more	ADJ
ajfa-10968	53	27	research	research	NOUN
ajfa-10968	53	28	on	on	ADP
ajfa-10968	53	29	accrual	accrual	ADJ
ajfa-10968	53	30	accounting	accounting	NOUN
ajfa-10968	53	31	development	development	NOUN
ajfa-10968	53	32	research	research	NOUN
ajfa-10968	53	33	in	in	ADP
ajfa-10968	53	34	developing	develop	VERB
ajfa-10968	53	35	countries	country	NOUN
ajfa-10968	53	36	’	'	PUNCT
ajfa-10968	53	37	public	public	ADJ
ajfa-10968	53	38	sectors	sector	NOUN
ajfa-10968	53	39	.	.	PUNCT
ajfa-10968	54	1	b.	b.	VERB
ajfa-10968	54	2	the	the	DET
ajfa-10968	54	3	importance	importance	NOUN
ajfa-10968	54	4	of	of	ADP
ajfa-10968	54	5	cross	cross	ADJ
ajfa-10968	54	6	-	-	ADJ
ajfa-10968	54	7	sectional	sectional	ADJ
ajfa-10968	54	8	or	or	CCONJ
ajfa-10968	54	9	comparative	comparative	ADJ
ajfa-10968	54	10	studies	study	NOUN
ajfa-10968	54	11	.	.	PUNCT
ajfa-10968	55	1	c.	c.	PROPN
ajfa-10968	55	2	exploration	exploration	NOUN
ajfa-10968	55	3	of	of	ADP
ajfa-10968	55	4	historical	historical	ADJ
ajfa-10968	55	5	studies	study	NOUN
ajfa-10968	55	6	of	of	ADP
ajfa-10968	55	7	accrual	accrual	ADJ
ajfa-10968	55	8	accounting	accounting	NOUN
ajfa-10968	55	9	and	and	CCONJ
ajfa-10968	55	10	financial	financial	ADJ
ajfa-10968	55	11	management	management	NOUN
ajfa-10968	55	12	practices	practice	NOUN
ajfa-10968	55	13	in	in	ADP
ajfa-10968	55	14	varied	varied	ADJ
ajfa-10968	55	15	public	public	ADJ
ajfa-10968	55	16	sector	sector	NOUN
ajfa-10968	55	17	contexts	contexts	NOUN
ajfa-10968	55	18	.	.	PUNCT
ajfa-10968	56	1	3	3	X
ajfa-10968	56	2	.	.	X
ajfa-10968	56	3	research	research	NOUN
ajfa-10968	56	4	themes	theme	NOUN
ajfa-10968	56	5	in	in	ADP
ajfa-10968	56	6	accrual	accrual	ADJ
ajfa-10968	56	7	accounting	accounting	NOUN
ajfa-10968	56	8	in	in	ADP
ajfa-10968	56	9	the	the	DET
ajfa-10968	56	10	public	public	ADJ
ajfa-10968	56	11	sector	sector	NOUN
ajfa-10968	56	12	3.1	3.1	NUM
ajfa-10968	56	13	analysis	analysis	NOUN
ajfa-10968	56	14	of	of	ADP
ajfa-10968	56	15	research	research	NOUN
ajfa-10968	56	16	objectives	objective	NOUN
ajfa-10968	56	17	a	a	PRON
ajfa-10968	56	18	&	&	CCONJ
ajfa-10968	56	19	b	b	PROPN
ajfa-10968	56	20	npm	npm	PROPN
ajfa-10968	56	21	has	have	AUX
ajfa-10968	56	22	become	become	VERB
ajfa-10968	56	23	a	a	DET
ajfa-10968	56	24	popular	popular	ADJ
ajfa-10968	56	25	research	research	NOUN
ajfa-10968	56	26	paradigm	paradigm	NOUN
ajfa-10968	56	27	in	in	ADP
ajfa-10968	56	28	public	public	ADJ
ajfa-10968	56	29	sector	sector	NOUN
ajfa-10968	56	30	accounting	accounting	NOUN
ajfa-10968	56	31	.	.	PUNCT
ajfa-10968	57	1	the	the	DET
ajfa-10968	57	2	migration	migration	NOUN
ajfa-10968	57	3	of	of	ADP
ajfa-10968	57	4	asian	asian	ADJ
ajfa-10968	57	5	journal	journal	NOUN
ajfa-10968	57	6	of	of	ADP
ajfa-10968	57	7	finance	finance	PROPN
ajfa-10968	57	8	&	&	CCONJ
ajfa-10968	57	9	accounting	accounting	PROPN
ajfa-10968	57	10	issn	issn	PROPN
ajfa-10968	57	11	1946	1946	NUM
ajfa-10968	57	12	-	-	PUNCT
ajfa-10968	57	13	052x	052x	PROPN
ajfa-10968	57	14	2017	2017	NUM
ajfa-10968	57	15	,	,	PUNCT
ajfa-10968	57	16	vol	vol	NOUN
ajfa-10968	57	17	.	.	NOUN
ajfa-10968	57	18	9	9	NUM
ajfa-10968	57	19	,	,	PUNCT
ajfa-10968	57	20	no	no	INTJ
ajfa-10968	57	21	.	.	NOUN
ajfa-10968	57	22	1	1	NUM
ajfa-10968	57	23	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10968	57	24	250	250	NUM
ajfa-10968	57	25	accounting	accounting	NOUN
ajfa-10968	57	26	systems	system	NOUN
ajfa-10968	57	27	from	from	ADP
ajfa-10968	57	28	conventional	conventional	ADJ
ajfa-10968	57	29	cash	cash	NOUN
ajfa-10968	57	30	to	to	ADP
ajfa-10968	57	31	an	an	DET
ajfa-10968	57	32	accrual	accrual	ADJ
ajfa-10968	57	33	basis	basis	NOUN
ajfa-10968	57	34	has	have	AUX
ajfa-10968	57	35	driven	drive	VERB
ajfa-10968	57	36	the	the	DET
ajfa-10968	57	37	introduction	introduction	NOUN
ajfa-10968	57	38	of	of	ADP
ajfa-10968	57	39	new	new	ADJ
ajfa-10968	57	40	accounting	accounting	NOUN
ajfa-10968	57	41	techniques	technique	NOUN
ajfa-10968	57	42	that	that	PRON
ajfa-10968	57	43	meet	meet	VERB
ajfa-10968	57	44	the	the	DET
ajfa-10968	57	45	changing	change	VERB
ajfa-10968	57	46	needs	need	NOUN
ajfa-10968	57	47	and	and	CCONJ
ajfa-10968	57	48	opportunities	opportunity	NOUN
ajfa-10968	57	49	.	.	PUNCT
ajfa-10968	58	1	in	in	ADP
ajfa-10968	58	2	the	the	DET
ajfa-10968	58	3	case	case	NOUN
ajfa-10968	58	4	of	of	ADP
ajfa-10968	58	5	accrual	accrual	ADJ
ajfa-10968	58	6	accounting	accounting	NOUN
ajfa-10968	58	7	in	in	ADP
ajfa-10968	58	8	the	the	DET
ajfa-10968	58	9	public	public	ADJ
ajfa-10968	58	10	sector	sector	NOUN
ajfa-10968	58	11	,	,	PUNCT
ajfa-10968	58	12	new	new	ADJ
ajfa-10968	58	13	financial	financial	ADJ
ajfa-10968	58	14	/	/	SYM
ajfa-10968	58	15	management	management	NOUN
ajfa-10968	58	16	accounting	accounting	NOUN
ajfa-10968	58	17	techniques	technique	NOUN
ajfa-10968	58	18	(	(	PUNCT
ajfa-10968	58	19	e.g.	e.g.	ADV
ajfa-10968	58	20	for	for	ADP
ajfa-10968	58	21	output	output	NOUN
ajfa-10968	58	22	-	-	PUNCT
ajfa-10968	58	23	based	base	VERB
ajfa-10968	58	24	budgeting	budgeting	NOUN
ajfa-10968	58	25	,	,	PUNCT
ajfa-10968	58	26	financial	financial	ADJ
ajfa-10968	58	27	accounting	accounting	NOUN
ajfa-10968	58	28	standards	standard	NOUN
ajfa-10968	58	29	or	or	CCONJ
ajfa-10968	58	30	performance	performance	NOUN
ajfa-10968	58	31	measurement	measurement	NOUN
ajfa-10968	58	32	)	)	PUNCT
ajfa-10968	58	33	have	have	AUX
ajfa-10968	58	34	been	be	AUX
ajfa-10968	58	35	proposed	propose	VERB
ajfa-10968	58	36	as	as	ADP
ajfa-10968	58	37	tools	tool	NOUN
ajfa-10968	58	38	to	to	PART
ajfa-10968	58	39	improve	improve	VERB
ajfa-10968	58	40	the	the	DET
ajfa-10968	58	41	functioning	functioning	NOUN
ajfa-10968	58	42	of	of	ADP
ajfa-10968	58	43	the	the	DET
ajfa-10968	58	44	public	public	ADJ
ajfa-10968	58	45	sector	sector	NOUN
ajfa-10968	58	46	’s	’s	PART
ajfa-10968	58	47	financial	financial	ADJ
ajfa-10968	58	48	management	management	NOUN
ajfa-10968	58	49	.	.	PUNCT
ajfa-10968	59	1	changes	change	NOUN
ajfa-10968	59	2	in	in	ADP
ajfa-10968	59	3	the	the	DET
ajfa-10968	59	4	public	public	ADJ
ajfa-10968	59	5	sector	sector	NOUN
ajfa-10968	59	6	’s	’s	PART
ajfa-10968	59	7	accounting	accounting	NOUN
ajfa-10968	59	8	systems	system	NOUN
ajfa-10968	59	9	offer	offer	VERB
ajfa-10968	59	10	new	new	ADJ
ajfa-10968	59	11	ground	ground	NOUN
ajfa-10968	59	12	for	for	SCONJ
ajfa-10968	59	13	scholars	scholar	NOUN
ajfa-10968	59	14	to	to	PART
ajfa-10968	59	15	explore	explore	VERB
ajfa-10968	59	16	new	new	ADJ
ajfa-10968	59	17	techniques	technique	NOUN
ajfa-10968	59	18	and	and	CCONJ
ajfa-10968	59	19	approaches	approach	NOUN
ajfa-10968	59	20	with	with	ADP
ajfa-10968	59	21	the	the	DET
ajfa-10968	59	22	target	target	NOUN
ajfa-10968	59	23	of	of	ADP
ajfa-10968	59	24	enriching	enrich	VERB
ajfa-10968	59	25	the	the	DET
ajfa-10968	59	26	application	application	NOUN
ajfa-10968	59	27	of	of	ADP
ajfa-10968	59	28	accrual	accrual	ADJ
ajfa-10968	59	29	accounting	accounting	NOUN
ajfa-10968	59	30	techniques	technique	NOUN
ajfa-10968	59	31	in	in	ADP
ajfa-10968	59	32	the	the	DET
ajfa-10968	59	33	public	public	ADJ
ajfa-10968	59	34	sector	sector	NOUN
ajfa-10968	59	35	.	.	PUNCT
ajfa-10968	60	1	as	as	ADP
ajfa-10968	60	2	a	a	DET
ajfa-10968	60	3	result	result	NOUN
ajfa-10968	60	4	,	,	PUNCT
ajfa-10968	60	5	the	the	DET
ajfa-10968	60	6	study	study	NOUN
ajfa-10968	60	7	of	of	ADP
ajfa-10968	60	8	the	the	DET
ajfa-10968	60	9	development	development	NOUN
ajfa-10968	60	10	of	of	ADP
ajfa-10968	60	11	new	new	ADJ
ajfa-10968	60	12	accounting	accounting	NOUN
ajfa-10968	60	13	techniques	technique	NOUN
ajfa-10968	60	14	and	and	CCONJ
ajfa-10968	60	15	approaches	approach	NOUN
ajfa-10968	60	16	in	in	ADP
ajfa-10968	60	17	public	public	ADJ
ajfa-10968	60	18	sector	sector	NOUN
ajfa-10968	60	19	accounting	accounting	NOUN
ajfa-10968	60	20	has	have	AUX
ajfa-10968	60	21	become	become	VERB
ajfa-10968	60	22	one	one	NUM
ajfa-10968	60	23	of	of	ADP
ajfa-10968	60	24	the	the	DET
ajfa-10968	60	25	main	main	ADJ
ajfa-10968	60	26	research	research	NOUN
ajfa-10968	60	27	objectives	objective	NOUN
ajfa-10968	60	28	among	among	ADP
ajfa-10968	60	29	scholars	scholar	NOUN
ajfa-10968	60	30	in	in	ADP
ajfa-10968	60	31	this	this	DET
ajfa-10968	60	32	field	field	NOUN
ajfa-10968	60	33	.	.	PUNCT
ajfa-10968	61	1	for	for	ADP
ajfa-10968	61	2	instance	instance	NOUN
ajfa-10968	61	3	,	,	PUNCT
ajfa-10968	61	4	luder	luder	PROPN
ajfa-10968	61	5	(	(	PUNCT
ajfa-10968	61	6	2000	2000	NUM
ajfa-10968	61	7	)	)	PUNCT
ajfa-10968	61	8	examined	examine	VERB
ajfa-10968	61	9	systems	system	NOUN
ajfa-10968	61	10	of	of	ADP
ajfa-10968	61	11	national	national	ADJ
ajfa-10968	61	12	accounts	account	NOUN
ajfa-10968	61	13	(	(	PUNCT
ajfa-10968	61	14	sna	sna	PROPN
ajfa-10968	61	15	)	)	PUNCT
ajfa-10968	61	16	and	and	CCONJ
ajfa-10968	61	17	the	the	DET
ajfa-10968	61	18	european	european	PROPN
ajfa-10968	61	19	systems	system	NOUN
ajfa-10968	61	20	of	of	ADP
ajfa-10968	61	21	accounts	account	NOUN
ajfa-10968	61	22	(	(	PUNCT
ajfa-10968	61	23	esa	esa	NOUN
ajfa-10968	61	24	)	)	PUNCT
ajfa-10968	61	25	in	in	ADP
ajfa-10968	61	26	order	order	NOUN
ajfa-10968	61	27	to	to	PART
ajfa-10968	61	28	identify	identify	VERB
ajfa-10968	61	29	the	the	DET
ajfa-10968	61	30	weaknesses	weakness	NOUN
ajfa-10968	61	31	of	of	ADP
ajfa-10968	61	32	the	the	DET
ajfa-10968	61	33	current	current	ADJ
ajfa-10968	61	34	emu	emu	PROPN
ajfa-10968	61	35	-	-	PUNCT
ajfa-10968	61	36	procedures	procedure	NOUN
ajfa-10968	61	37	for	for	ADP
ajfa-10968	61	38	determining	determine	VERB
ajfa-10968	61	39	governments	government	NOUN
ajfa-10968	61	40	’	’	PART
ajfa-10968	61	41	financial	financial	ADJ
ajfa-10968	61	42	conditions	condition	NOUN
ajfa-10968	61	43	and	and	CCONJ
ajfa-10968	61	44	suggesting	suggest	VERB
ajfa-10968	61	45	solutions	solution	NOUN
ajfa-10968	61	46	.	.	PUNCT
ajfa-10968	62	1	luder	luder	PROPN
ajfa-10968	62	2	suggested	suggest	VERB
ajfa-10968	62	3	that	that	SCONJ
ajfa-10968	62	4	emu	emu	PROPN
ajfa-10968	62	5	members	member	NOUN
ajfa-10968	62	6	should	should	AUX
ajfa-10968	62	7	design	design	VERB
ajfa-10968	62	8	an	an	DET
ajfa-10968	62	9	appropriate	appropriate	ADJ
ajfa-10968	62	10	definition	definition	NOUN
ajfa-10968	62	11	for	for	ADP
ajfa-10968	62	12	government	government	NOUN
ajfa-10968	62	13	’s	’s	PART
ajfa-10968	62	14	debt	debt	NOUN
ajfa-10968	62	15	and	and	CCONJ
ajfa-10968	62	16	deficit	deficit	NOUN
ajfa-10968	62	17	ratios	ratio	NOUN
ajfa-10968	62	18	to	to	PART
ajfa-10968	62	19	secure	secure	VERB
ajfa-10968	62	20	reliable	reliable	ADJ
ajfa-10968	62	21	measurement	measurement	NOUN
ajfa-10968	62	22	when	when	SCONJ
ajfa-10968	62	23	comparing	compare	VERB
ajfa-10968	62	24	cross	cross	NOUN
ajfa-10968	62	25	-	-	NOUN
ajfa-10968	62	26	country	country	ADJ
ajfa-10968	62	27	(	(	PUNCT
ajfa-10968	62	28	european	european	ADJ
ajfa-10968	62	29	)	)	PUNCT
ajfa-10968	62	30	governments	government	NOUN
ajfa-10968	62	31	’	’	PART
ajfa-10968	62	32	financial	financial	ADJ
ajfa-10968	62	33	conditions	condition	NOUN
ajfa-10968	62	34	.	.	PUNCT
ajfa-10968	63	1	luder	luder	PROPN
ajfa-10968	63	2	’s	’s	PART
ajfa-10968	63	3	(	(	PUNCT
ajfa-10968	63	4	2000	2000	NUM
ajfa-10968	63	5	)	)	PUNCT
ajfa-10968	63	6	paper	paper	NOUN
ajfa-10968	63	7	provides	provide	VERB
ajfa-10968	63	8	an	an	DET
ajfa-10968	63	9	example	example	NOUN
ajfa-10968	63	10	of	of	ADP
ajfa-10968	63	11	research	research	NOUN
ajfa-10968	63	12	objective	objective	NOUN
ajfa-10968	63	13	a	a	PRON
ajfa-10968	63	14	,	,	PUNCT
ajfa-10968	63	15	which	which	PRON
ajfa-10968	63	16	was	be	AUX
ajfa-10968	63	17	uncommon	uncommon	ADJ
ajfa-10968	63	18	in	in	ADP
ajfa-10968	63	19	our	our	PRON
ajfa-10968	63	20	review	review	NOUN
ajfa-10968	63	21	.	.	PUNCT
ajfa-10968	64	1	this	this	PRON
ajfa-10968	64	2	was	be	AUX
ajfa-10968	64	3	commented	comment	VERB
ajfa-10968	64	4	on	on	ADP
ajfa-10968	64	5	by	by	ADP
ajfa-10968	64	6	van	van	PROPN
ajfa-10968	64	7	helden	helden	PROPN
ajfa-10968	64	8	(	(	PUNCT
ajfa-10968	64	9	2005	2005	NUM
ajfa-10968	64	10	)	)	PUNCT
ajfa-10968	64	11	when	when	SCONJ
ajfa-10968	64	12	he	he	PRON
ajfa-10968	64	13	explained	explain	VERB
ajfa-10968	64	14	why	why	SCONJ
ajfa-10968	64	15	few	few	ADJ
ajfa-10968	64	16	researchers	researcher	NOUN
ajfa-10968	64	17	have	have	AUX
ajfa-10968	64	18	taken	take	VERB
ajfa-10968	64	19	this	this	DET
ajfa-10968	64	20	subject	subject	NOUN
ajfa-10968	64	21	as	as	ADP
ajfa-10968	64	22	their	their	PRON
ajfa-10968	64	23	main	main	ADJ
ajfa-10968	64	24	research	research	NOUN
ajfa-10968	64	25	theme	theme	NOUN
ajfa-10968	64	26	,	,	PUNCT
ajfa-10968	64	27	‘	'	PUNCT
ajfa-10968	64	28	the	the	DET
ajfa-10968	64	29	authors	author	NOUN
ajfa-10968	64	30	in	in	ADP
ajfa-10968	64	31	public	public	ADJ
ajfa-10968	64	32	sector	sector	NOUN
ajfa-10968	64	33	accounting	accounting	NOUN
ajfa-10968	64	34	mainly	mainly	ADV
ajfa-10968	64	35	stick	stick	VERB
ajfa-10968	64	36	to	to	ADP
ajfa-10968	64	37	their	their	PRON
ajfa-10968	64	38	academic	academic	ADJ
ajfa-10968	64	39	background	background	NOUN
ajfa-10968	64	40	and	and	CCONJ
ajfa-10968	64	41	seem	seem	VERB
ajfa-10968	64	42	to	to	PART
ajfa-10968	64	43	take	take	VERB
ajfa-10968	64	44	a	a	DET
ajfa-10968	64	45	rather	rather	ADV
ajfa-10968	64	46	distant	distant	ADJ
ajfa-10968	64	47	stand	stand	NOUN
ajfa-10968	64	48	from	from	ADP
ajfa-10968	64	49	practice	practice	NOUN
ajfa-10968	64	50	’	'	PUNCT
ajfa-10968	64	51	.	.	PUNCT
ajfa-10968	65	1	moreover	moreover	ADV
ajfa-10968	65	2	,	,	PUNCT
ajfa-10968	65	3	accrual	accrual	ADJ
ajfa-10968	65	4	accounting	accounting	NOUN
ajfa-10968	65	5	itself	itself	PRON
ajfa-10968	65	6	is	be	AUX
ajfa-10968	65	7	not	not	PART
ajfa-10968	65	8	an	an	DET
ajfa-10968	65	9	alien	alien	ADJ
ajfa-10968	65	10	or	or	CCONJ
ajfa-10968	65	11	totally	totally	ADV
ajfa-10968	65	12	new	new	ADJ
ajfa-10968	65	13	practice	practice	NOUN
ajfa-10968	65	14	since	since	SCONJ
ajfa-10968	65	15	it	it	PRON
ajfa-10968	65	16	has	have	AUX
ajfa-10968	65	17	been	be	AUX
ajfa-10968	65	18	widely	widely	ADV
ajfa-10968	65	19	practised	practise	VERB
ajfa-10968	65	20	in	in	ADP
ajfa-10968	65	21	private	private	ADJ
ajfa-10968	65	22	sectors	sector	NOUN
ajfa-10968	65	23	and	and	CCONJ
ajfa-10968	65	24	commonly	commonly	ADV
ajfa-10968	65	25	studied	study	VERB
ajfa-10968	65	26	by	by	ADP
ajfa-10968	65	27	scholars	scholar	NOUN
ajfa-10968	65	28	.	.	PUNCT
ajfa-10968	66	1	in	in	ADP
ajfa-10968	66	2	addition	addition	NOUN
ajfa-10968	66	3	,	,	PUNCT
ajfa-10968	66	4	the	the	DET
ajfa-10968	66	5	application	application	NOUN
ajfa-10968	66	6	of	of	ADP
ajfa-10968	66	7	accrual	accrual	ADJ
ajfa-10968	66	8	accounting	accounting	NOUN
ajfa-10968	66	9	techniques	technique	NOUN
ajfa-10968	66	10	or	or	CCONJ
ajfa-10968	66	11	approaches	approach	NOUN
ajfa-10968	66	12	in	in	ADP
ajfa-10968	66	13	the	the	DET
ajfa-10968	66	14	public	public	ADJ
ajfa-10968	66	15	sector	sector	NOUN
ajfa-10968	66	16	was	be	AUX
ajfa-10968	66	17	largely	largely	ADV
ajfa-10968	66	18	adapted	adapt	VERB
ajfa-10968	66	19	and	and	CCONJ
ajfa-10968	66	20	adopted	adopt	VERB
ajfa-10968	66	21	from	from	ADP
ajfa-10968	66	22	the	the	DET
ajfa-10968	66	23	accrual	accrual	ADJ
ajfa-10968	66	24	accounting	accounting	NOUN
ajfa-10968	66	25	systems	system	NOUN
ajfa-10968	66	26	practised	practise	VERB
ajfa-10968	66	27	in	in	ADP
ajfa-10968	66	28	the	the	DET
ajfa-10968	66	29	private	private	ADJ
ajfa-10968	66	30	sector	sector	NOUN
ajfa-10968	66	31	.	.	PUNCT
ajfa-10968	67	1	thus	thus	ADV
ajfa-10968	67	2	,	,	PUNCT
ajfa-10968	67	3	research	research	NOUN
ajfa-10968	67	4	in	in	ADP
ajfa-10968	67	5	this	this	DET
ajfa-10968	67	6	area	area	NOUN
ajfa-10968	67	7	offers	offer	VERB
ajfa-10968	67	8	limited	limited	ADJ
ajfa-10968	67	9	room	room	NOUN
ajfa-10968	67	10	for	for	ADP
ajfa-10968	67	11	new	new	ADJ
ajfa-10968	67	12	discoveries	discovery	NOUN
ajfa-10968	67	13	and	and	CCONJ
ajfa-10968	67	14	consequently	consequently	ADV
ajfa-10968	67	15	attracts	attract	VERB
ajfa-10968	67	16	less	less	ADJ
ajfa-10968	67	17	attention	attention	NOUN
ajfa-10968	67	18	from	from	ADP
ajfa-10968	67	19	scholars	scholar	NOUN
ajfa-10968	67	20	.	.	PUNCT
ajfa-10968	68	1	despite	despite	SCONJ
ajfa-10968	68	2	that	that	PRON
ajfa-10968	68	3	,	,	PUNCT
ajfa-10968	68	4	the	the	DET
ajfa-10968	68	5	introduction	introduction	NOUN
ajfa-10968	68	6	of	of	ADP
ajfa-10968	68	7	new	new	ADJ
ajfa-10968	68	8	policies	policy	NOUN
ajfa-10968	68	9	or	or	CCONJ
ajfa-10968	68	10	systems	system	NOUN
ajfa-10968	68	11	in	in	ADP
ajfa-10968	68	12	government	government	NOUN
ajfa-10968	68	13	sectors	sector	NOUN
ajfa-10968	68	14	is	be	AUX
ajfa-10968	68	15	commonly	commonly	ADV
ajfa-10968	68	16	welcomed	welcome	VERB
ajfa-10968	68	17	with	with	ADP
ajfa-10968	68	18	debates	debate	NOUN
ajfa-10968	68	19	,	,	PUNCT
ajfa-10968	68	20	the	the	DET
ajfa-10968	68	21	aim	aim	NOUN
ajfa-10968	68	22	of	of	ADP
ajfa-10968	68	23	which	which	PRON
ajfa-10968	68	24	is	be	AUX
ajfa-10968	68	25	to	to	PART
ajfa-10968	68	26	predict	predict	VERB
ajfa-10968	68	27	the	the	DET
ajfa-10968	68	28	expected	expect	VERB
ajfa-10968	68	29	prospects	prospect	NOUN
ajfa-10968	68	30	and	and	CCONJ
ajfa-10968	68	31	negative	negative	ADJ
ajfa-10968	68	32	effects	effect	NOUN
ajfa-10968	68	33	on	on	ADP
ajfa-10968	68	34	government	government	NOUN
ajfa-10968	68	35	performances	performance	NOUN
ajfa-10968	68	36	in	in	ADP
ajfa-10968	68	37	the	the	DET
ajfa-10968	68	38	future	future	NOUN
ajfa-10968	68	39	.	.	PUNCT
ajfa-10968	69	1	the	the	DET
ajfa-10968	69	2	same	same	ADJ
ajfa-10968	69	3	treatment	treatment	NOUN
ajfa-10968	69	4	was	be	AUX
ajfa-10968	69	5	applied	apply	VERB
ajfa-10968	69	6	when	when	SCONJ
ajfa-10968	69	7	the	the	DET
ajfa-10968	69	8	accrual	accrual	ADJ
ajfa-10968	69	9	accounting	accounting	NOUN
ajfa-10968	69	10	systems	system	NOUN
ajfa-10968	69	11	were	be	AUX
ajfa-10968	69	12	introduced	introduce	VERB
ajfa-10968	69	13	as	as	ADP
ajfa-10968	69	14	a	a	DET
ajfa-10968	69	15	new	new	ADJ
ajfa-10968	69	16	accounting	accounting	NOUN
ajfa-10968	69	17	system	system	NOUN
ajfa-10968	69	18	,	,	PUNCT
ajfa-10968	69	19	replacing	replace	VERB
ajfa-10968	69	20	the	the	DET
ajfa-10968	69	21	old	old	ADJ
ajfa-10968	69	22	cash	cash	NOUN
ajfa-10968	69	23	basis	basis	NOUN
ajfa-10968	69	24	systems	system	NOUN
ajfa-10968	69	25	.	.	PUNCT
ajfa-10968	70	1	the	the	DET
ajfa-10968	70	2	introduction	introduction	NOUN
ajfa-10968	70	3	received	receive	VERB
ajfa-10968	70	4	a	a	DET
ajfa-10968	70	5	mixed	mixed	ADJ
ajfa-10968	70	6	acceptance	acceptance	NOUN
ajfa-10968	70	7	among	among	ADP
ajfa-10968	70	8	public	public	ADJ
ajfa-10968	70	9	sector	sector	NOUN
ajfa-10968	70	10	accounting	accounting	NOUN
ajfa-10968	70	11	scholars	scholar	NOUN
ajfa-10968	70	12	.	.	PUNCT
ajfa-10968	71	1	since	since	SCONJ
ajfa-10968	71	2	the	the	DET
ajfa-10968	71	3	functioning	functioning	NOUN
ajfa-10968	71	4	of	of	ADP
ajfa-10968	71	5	conventional	conventional	ADJ
ajfa-10968	71	6	accounting	accounting	NOUN
ajfa-10968	71	7	(	(	PUNCT
ajfa-10968	71	8	cash	cash	NOUN
ajfa-10968	71	9	basis	basis	NOUN
ajfa-10968	71	10	)	)	PUNCT
ajfa-10968	71	11	had	have	AUX
ajfa-10968	71	12	been	be	AUX
ajfa-10968	71	13	criticised	criticise	VERB
ajfa-10968	71	14	for	for	ADP
ajfa-10968	71	15	several	several	ADJ
ajfa-10968	71	16	decades	decade	NOUN
ajfa-10968	71	17	,	,	PUNCT
ajfa-10968	71	18	accrual	accrual	ADJ
ajfa-10968	71	19	accounting	accounting	NOUN
ajfa-10968	71	20	techniques	technique	NOUN
ajfa-10968	71	21	/	/	SYM
ajfa-10968	71	22	approaches	approach	NOUN
ajfa-10968	71	23	were	be	AUX
ajfa-10968	71	24	argued	argue	VERB
ajfa-10968	71	25	to	to	PART
ajfa-10968	71	26	be	be	AUX
ajfa-10968	71	27	a	a	DET
ajfa-10968	71	28	means	means	NOUN
ajfa-10968	71	29	of	of	ADP
ajfa-10968	71	30	elevating	elevate	VERB
ajfa-10968	71	31	governments	government	NOUN
ajfa-10968	71	32	’	'	PUNCT
ajfa-10968	71	33	poor	poor	ADJ
ajfa-10968	71	34	financial	financial	ADJ
ajfa-10968	71	35	management	management	NOUN
ajfa-10968	71	36	,	,	PUNCT
ajfa-10968	71	37	as	as	ADV
ajfa-10968	71	38	well	well	ADV
ajfa-10968	71	39	as	as	ADP
ajfa-10968	71	40	an	an	DET
ajfa-10968	71	41	effective	effective	ADJ
ajfa-10968	71	42	mechanism	mechanism	NOUN
ajfa-10968	71	43	for	for	ADP
ajfa-10968	71	44	supervising	supervise	VERB
ajfa-10968	71	45	public	public	ADJ
ajfa-10968	71	46	sector	sector	NOUN
ajfa-10968	71	47	financial	financial	ADJ
ajfa-10968	71	48	practices	practice	NOUN
ajfa-10968	71	49	.	.	PUNCT
ajfa-10968	72	1	thus	thus	ADV
ajfa-10968	72	2	,	,	PUNCT
ajfa-10968	72	3	in	in	ADP
ajfa-10968	72	4	order	order	NOUN
ajfa-10968	72	5	to	to	PART
ajfa-10968	72	6	examine	examine	VERB
ajfa-10968	72	7	these	these	DET
ajfa-10968	72	8	proposed	propose	VERB
ajfa-10968	72	9	results	result	NOUN
ajfa-10968	72	10	,	,	PUNCT
ajfa-10968	72	11	many	many	ADJ
ajfa-10968	72	12	scholars	scholar	NOUN
ajfa-10968	72	13	have	have	AUX
ajfa-10968	72	14	embarked	embark	VERB
ajfa-10968	72	15	on	on	ADP
ajfa-10968	72	16	research	research	NOUN
ajfa-10968	72	17	studies	study	NOUN
ajfa-10968	72	18	to	to	PART
ajfa-10968	72	19	evaluate	evaluate	VERB
ajfa-10968	72	20	the	the	DET
ajfa-10968	72	21	effectiveness	effectiveness	NOUN
ajfa-10968	72	22	of	of	ADP
ajfa-10968	72	23	this	this	DET
ajfa-10968	72	24	new	new	ADJ
ajfa-10968	72	25	accounting	accounting	NOUN
ajfa-10968	72	26	practice	practice	NOUN
ajfa-10968	72	27	with	with	ADP
ajfa-10968	72	28	regard	regard	NOUN
ajfa-10968	72	29	to	to	ADP
ajfa-10968	72	30	public	public	ADJ
ajfa-10968	72	31	sector	sector	NOUN
ajfa-10968	72	32	financial	financial	ADJ
ajfa-10968	72	33	performances	performance	NOUN
ajfa-10968	72	34	.	.	PUNCT
ajfa-10968	73	1	hence	hence	ADV
ajfa-10968	73	2	,	,	PUNCT
ajfa-10968	73	3	this	this	DET
ajfa-10968	73	4	research	research	NOUN
ajfa-10968	73	5	focus	focus	NOUN
ajfa-10968	73	6	has	have	AUX
ajfa-10968	73	7	been	be	AUX
ajfa-10968	73	8	identified	identify	VERB
ajfa-10968	73	9	as	as	ADP
ajfa-10968	73	10	a	a	DET
ajfa-10968	73	11	research	research	NOUN
ajfa-10968	73	12	objective	objective	NOUN
ajfa-10968	73	13	b	b	PROPN
ajfa-10968	73	14	in	in	ADP
ajfa-10968	73	15	our	our	PRON
ajfa-10968	73	16	study	study	NOUN
ajfa-10968	73	17	,	,	PUNCT
ajfa-10968	73	18	and	and	CCONJ
ajfa-10968	73	19	based	base	VERB
ajfa-10968	73	20	on	on	ADP
ajfa-10968	73	21	our	our	PRON
ajfa-10968	73	22	analysis	analysis	NOUN
ajfa-10968	73	23	,	,	PUNCT
ajfa-10968	73	24	this	this	PRON
ajfa-10968	73	25	is	be	AUX
ajfa-10968	73	26	the	the	DET
ajfa-10968	73	27	second	second	ADJ
ajfa-10968	73	28	most	most	ADV
ajfa-10968	73	29	popular	popular	ADJ
ajfa-10968	73	30	subject	subject	NOUN
ajfa-10968	73	31	of	of	ADP
ajfa-10968	73	32	research	research	NOUN
ajfa-10968	73	33	among	among	ADP
ajfa-10968	73	34	public	public	ADJ
ajfa-10968	73	35	sector	sector	NOUN
ajfa-10968	73	36	accounting	accounting	NOUN
ajfa-10968	73	37	scholars	scholar	NOUN
ajfa-10968	73	38	.	.	PUNCT
ajfa-10968	74	1	an	an	DET
ajfa-10968	74	2	example	example	NOUN
ajfa-10968	74	3	of	of	ADP
ajfa-10968	74	4	this	this	DET
ajfa-10968	74	5	type	type	NOUN
ajfa-10968	74	6	of	of	ADP
ajfa-10968	74	7	research	research	NOUN
ajfa-10968	74	8	objective	objective	NOUN
ajfa-10968	74	9	is	be	AUX
ajfa-10968	74	10	as	as	SCONJ
ajfa-10968	74	11	follows	follow	VERB
ajfa-10968	74	12	.	.	PUNCT
ajfa-10968	75	1	mellet	mellet	NOUN
ajfa-10968	75	2	and	and	CCONJ
ajfa-10968	75	3	howard	howard	PROPN
ajfa-10968	75	4	(	(	PUNCT
ajfa-10968	75	5	1997	1997	NUM
ajfa-10968	75	6	)	)	PUNCT
ajfa-10968	75	7	sought	seek	VERB
ajfa-10968	75	8	to	to	PART
ajfa-10968	75	9	examine	examine	VERB
ajfa-10968	75	10	the	the	DET
ajfa-10968	75	11	consequences	consequence	NOUN
ajfa-10968	75	12	of	of	ADP
ajfa-10968	75	13	adopting	adopt	VERB
ajfa-10968	75	14	a	a	DET
ajfa-10968	75	15	more	more	ADJ
ajfa-10968	75	16	business	business	NOUN
ajfa-10968	75	17	-	-	PUNCT
ajfa-10968	75	18	like	like	ADJ
ajfa-10968	75	19	approach	approach	NOUN
ajfa-10968	75	20	(	(	PUNCT
ajfa-10968	75	21	npm	npm	NOUN
ajfa-10968	75	22	agenda	agenda	NOUN
ajfa-10968	75	23	)	)	PUNCT
ajfa-10968	75	24	as	as	ADP
ajfa-10968	75	25	asian	asian	ADJ
ajfa-10968	75	26	journal	journal	NOUN
ajfa-10968	75	27	of	of	ADP
ajfa-10968	75	28	finance	finance	PROPN
ajfa-10968	75	29	&	&	CCONJ
ajfa-10968	75	30	accounting	accounting	PROPN
ajfa-10968	75	31	issn	issn	PROPN
ajfa-10968	75	32	1946	1946	NUM
ajfa-10968	75	33	-	-	PUNCT
ajfa-10968	75	34	052x	052x	PROPN
ajfa-10968	75	35	2017	2017	NUM
ajfa-10968	75	36	,	,	PUNCT
ajfa-10968	75	37	vol	vol	NOUN
ajfa-10968	75	38	.	.	NOUN
ajfa-10968	76	1	9	9	NUM
ajfa-10968	76	2	,	,	PUNCT
ajfa-10968	76	3	no	no	INTJ
ajfa-10968	76	4	.	.	NOUN
ajfa-10968	76	5	1	1	NUM
ajfa-10968	76	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10968	76	7	251	251	NUM
ajfa-10968	76	8	part	part	NOUN
ajfa-10968	76	9	of	of	ADP
ajfa-10968	76	10	the	the	DET
ajfa-10968	76	11	reform	reform	NOUN
ajfa-10968	76	12	of	of	ADP
ajfa-10968	76	13	the	the	DET
ajfa-10968	76	14	national	national	PROPN
ajfa-10968	76	15	health	health	PROPN
ajfa-10968	76	16	systems	system	NOUN
ajfa-10968	76	17	(	(	PUNCT
ajfa-10968	76	18	nhs	nhs	PROPN
ajfa-10968	76	19	)	)	PUNCT
ajfa-10968	76	20	in	in	ADP
ajfa-10968	76	21	wales	wales	PROPN
ajfa-10968	76	22	,	,	PUNCT
ajfa-10968	76	23	following	follow	VERB
ajfa-10968	76	24	the	the	DET
ajfa-10968	76	25	early	early	ADJ
ajfa-10968	76	26	1990	1990	NUM
ajfa-10968	76	27	’s	’s	PART
ajfa-10968	76	28	reforms	reform	NOUN
ajfa-10968	76	29	of	of	ADP
ajfa-10968	76	30	the	the	DET
ajfa-10968	76	31	u.k	u.k	PROPN
ajfa-10968	76	32	.	.	PROPN
ajfa-10968	76	33	’s	’s	PART
ajfa-10968	76	34	healthcare	healthcare	PROPN
ajfa-10968	76	35	systems	system	NOUN
ajfa-10968	76	36	.	.	PUNCT
ajfa-10968	77	1	their	their	PRON
ajfa-10968	77	2	research	research	NOUN
ajfa-10968	77	3	emphasised	emphasise	VERB
ajfa-10968	77	4	the	the	DET
ajfa-10968	77	5	role	role	NOUN
ajfa-10968	77	6	of	of	ADP
ajfa-10968	77	7	the	the	DET
ajfa-10968	77	8	accounting	accounting	NOUN
ajfa-10968	77	9	process	process	NOUN
ajfa-10968	77	10	,	,	PUNCT
ajfa-10968	77	11	using	use	VERB
ajfa-10968	77	12	the	the	DET
ajfa-10968	77	13	experience	experience	NOUN
ajfa-10968	77	14	of	of	ADP
ajfa-10968	77	15	nhs	nhs	PROPN
ajfa-10968	77	16	trust	trust	NOUN
ajfa-10968	77	17	hospitals	hospital	NOUN
ajfa-10968	77	18	in	in	ADP
ajfa-10968	77	19	wales	wale	NOUN
ajfa-10968	77	20	to	to	PART
ajfa-10968	77	21	illustrate	illustrate	VERB
ajfa-10968	77	22	the	the	DET
ajfa-10968	77	23	impact	impact	NOUN
ajfa-10968	77	24	of	of	ADP
ajfa-10968	77	25	the	the	DET
ajfa-10968	77	26	changes	change	NOUN
ajfa-10968	77	27	on	on	ADP
ajfa-10968	77	28	hospital	hospital	NOUN
ajfa-10968	77	29	performance	performance	NOUN
ajfa-10968	77	30	,	,	PUNCT
ajfa-10968	77	31	especially	especially	ADV
ajfa-10968	77	32	in	in	ADP
ajfa-10968	77	33	financial	financial	ADJ
ajfa-10968	77	34	terms	term	NOUN
ajfa-10968	77	35	.	.	PUNCT
ajfa-10968	78	1	meller	meller	PROPN
ajfa-10968	78	2	and	and	CCONJ
ajfa-10968	78	3	howard	howard	PROPN
ajfa-10968	78	4	(	(	PUNCT
ajfa-10968	78	5	1997	1997	NUM
ajfa-10968	78	6	)	)	PUNCT
ajfa-10968	78	7	highlighted	highlight	VERB
ajfa-10968	78	8	several	several	ADJ
ajfa-10968	78	9	constraints	constraint	NOUN
ajfa-10968	78	10	faced	face	VERB
ajfa-10968	78	11	by	by	ADP
ajfa-10968	78	12	public	public	ADJ
ajfa-10968	78	13	sector	sector	NOUN
ajfa-10968	78	14	organisations	organisation	NOUN
ajfa-10968	78	15	when	when	SCONJ
ajfa-10968	78	16	applying	apply	VERB
ajfa-10968	78	17	private	private	ADJ
ajfa-10968	78	18	sector	sector	NOUN
ajfa-10968	78	19	practices	practice	NOUN
ajfa-10968	78	20	to	to	ADP
ajfa-10968	78	21	their	their	PRON
ajfa-10968	78	22	financial	financial	ADJ
ajfa-10968	78	23	systems	system	NOUN
ajfa-10968	78	24	,	,	PUNCT
ajfa-10968	78	25	such	such	ADJ
ajfa-10968	78	26	as	as	ADP
ajfa-10968	78	27	a	a	DET
ajfa-10968	78	28	vague	vague	ADJ
ajfa-10968	78	29	conceptual	conceptual	ADJ
ajfa-10968	78	30	framework	framework	NOUN
ajfa-10968	78	31	for	for	ADP
ajfa-10968	78	32	recognising	recognise	VERB
ajfa-10968	78	33	profit	profit	NOUN
ajfa-10968	78	34	/	/	SYM
ajfa-10968	78	35	surplus	surplus	NOUN
ajfa-10968	78	36	between	between	ADP
ajfa-10968	78	37	cash	cash	NOUN
ajfa-10968	78	38	accounting	accounting	NOUN
ajfa-10968	78	39	and	and	CCONJ
ajfa-10968	78	40	accrual	accrual	ADJ
ajfa-10968	78	41	accounting	accounting	NOUN
ajfa-10968	78	42	,	,	PUNCT
ajfa-10968	78	43	which	which	PRON
ajfa-10968	78	44	impairs	impair	VERB
ajfa-10968	78	45	the	the	DET
ajfa-10968	78	46	nhs	nhs	NOUN
ajfa-10968	78	47	’s	’s	PART
ajfa-10968	78	48	financial	financial	ADJ
ajfa-10968	78	49	accountability	accountability	NOUN
ajfa-10968	78	50	representation	representation	NOUN
ajfa-10968	78	51	.	.	PUNCT
ajfa-10968	79	1	another	another	DET
ajfa-10968	79	2	example	example	NOUN
ajfa-10968	79	3	is	be	AUX
ajfa-10968	79	4	newberry	newberry	PROPN
ajfa-10968	79	5	and	and	CCONJ
ajfa-10968	79	6	pallot	pallot	PROPN
ajfa-10968	79	7	’s	’s	PART
ajfa-10968	79	8	(	(	PUNCT
ajfa-10968	79	9	2005	2005	NUM
ajfa-10968	79	10	)	)	PUNCT
ajfa-10968	79	11	study	study	NOUN
ajfa-10968	79	12	,	,	PUNCT
ajfa-10968	79	13	which	which	PRON
ajfa-10968	79	14	undertakes	undertake	VERB
ajfa-10968	79	15	an	an	DET
ajfa-10968	79	16	interrogation	interrogation	NOUN
ajfa-10968	79	17	of	of	ADP
ajfa-10968	79	18	the	the	DET
ajfa-10968	79	19	new	new	PROPN
ajfa-10968	79	20	zealand	zealand	PROPN
ajfa-10968	79	21	government	government	NOUN
ajfa-10968	79	22	’s	’s	PART
ajfa-10968	79	23	financial	financial	ADJ
ajfa-10968	79	24	systems	system	NOUN
ajfa-10968	79	25	.	.	PUNCT
ajfa-10968	80	1	it	it	PRON
ajfa-10968	80	2	examines	examine	VERB
ajfa-10968	80	3	new	new	PROPN
ajfa-10968	80	4	zealand	zealand	PROPN
ajfa-10968	80	5	’s	’s	PART
ajfa-10968	80	6	financial	financial	ADJ
ajfa-10968	80	7	legislation	legislation	NOUN
ajfa-10968	80	8	and	and	CCONJ
ajfa-10968	80	9	assesses	assess	VERB
ajfa-10968	80	10	the	the	DET
ajfa-10968	80	11	implications	implication	NOUN
ajfa-10968	80	12	for	for	ADP
ajfa-10968	80	13	democracy	democracy	NOUN
ajfa-10968	80	14	of	of	ADP
ajfa-10968	80	15	the	the	DET
ajfa-10968	80	16	form	form	NOUN
ajfa-10968	80	17	of	of	ADP
ajfa-10968	80	18	parliamentary	parliamentary	ADJ
ajfa-10968	80	19	control	control	NOUN
ajfa-10968	80	20	over	over	ADP
ajfa-10968	80	21	the	the	DET
ajfa-10968	80	22	use	use	NOUN
ajfa-10968	80	23	of	of	ADP
ajfa-10968	80	24	taxpayers	taxpayer	NOUN
ajfa-10968	80	25	’	’	PART
ajfa-10968	80	26	funds	fund	NOUN
ajfa-10968	80	27	.	.	PUNCT
ajfa-10968	81	1	the	the	DET
ajfa-10968	81	2	study	study	NOUN
ajfa-10968	81	3	raised	raise	VERB
ajfa-10968	81	4	an	an	DET
ajfa-10968	81	5	issue	issue	NOUN
ajfa-10968	81	6	regarding	regard	VERB
ajfa-10968	81	7	the	the	DET
ajfa-10968	81	8	auditor	auditor	NOUN
ajfa-10968	81	9	general	general	NOUN
ajfa-10968	81	10	’s	’s	PART
ajfa-10968	81	11	controller	controller	NOUN
ajfa-10968	81	12	function	function	NOUN
ajfa-10968	81	13	,	,	PUNCT
ajfa-10968	81	14	which	which	PRON
ajfa-10968	81	15	has	have	AUX
ajfa-10968	81	16	been	be	AUX
ajfa-10968	81	17	impaired	impair	VERB
ajfa-10968	81	18	by	by	ADP
ajfa-10968	81	19	the	the	DET
ajfa-10968	81	20	changes	change	NOUN
ajfa-10968	81	21	and	and	CCONJ
ajfa-10968	81	22	financial	financial	ADJ
ajfa-10968	81	23	reforms	reform	NOUN
ajfa-10968	81	24	of	of	ADP
ajfa-10968	81	25	1988/89	1988/89	NUM
ajfa-10968	81	26	.	.	PUNCT
ajfa-10968	82	1	the	the	DET
ajfa-10968	82	2	authors	author	NOUN
ajfa-10968	82	3	also	also	ADV
ajfa-10968	82	4	argued	argue	VERB
ajfa-10968	82	5	that	that	SCONJ
ajfa-10968	82	6	accrual	accrual	ADJ
ajfa-10968	82	7	-	-	PUNCT
ajfa-10968	82	8	based	base	VERB
ajfa-10968	82	9	financial	financial	ADJ
ajfa-10968	82	10	reporting	reporting	NOUN
ajfa-10968	82	11	creates	create	VERB
ajfa-10968	82	12	wonderful	wonderful	ADJ
ajfa-10968	82	13	opportunities	opportunity	NOUN
ajfa-10968	82	14	for	for	ADP
ajfa-10968	82	15	hiding	hiding	NOUN
ajfa-10968	82	16	problems	problem	NOUN
ajfa-10968	82	17	,	,	PUNCT
ajfa-10968	82	18	as	as	SCONJ
ajfa-10968	82	19	the	the	DET
ajfa-10968	82	20	collapses	collapse	NOUN
ajfa-10968	82	21	of	of	ADP
ajfa-10968	82	22	enron	enron	PROPN
ajfa-10968	82	23	and	and	CCONJ
ajfa-10968	82	24	parmalat	parmalat	PROPN
ajfa-10968	82	25	have	have	AUX
ajfa-10968	82	26	shown	show	VERB
ajfa-10968	82	27	.	.	PUNCT
ajfa-10968	83	1	other	other	ADJ
ajfa-10968	83	2	papers	paper	NOUN
ajfa-10968	83	3	dealing	deal	VERB
ajfa-10968	83	4	with	with	ADP
ajfa-10968	83	5	this	this	DET
ajfa-10968	83	6	type	type	NOUN
ajfa-10968	83	7	(	(	PUNCT
ajfa-10968	83	8	b	b	NOUN
ajfa-10968	83	9	)	)	PUNCT
ajfa-10968	83	10	research	research	NOUN
ajfa-10968	83	11	objective	objective	NOUN
ajfa-10968	83	12	are	be	AUX
ajfa-10968	83	13	commonly	commonly	ADV
ajfa-10968	83	14	explored	explore	VERB
ajfa-10968	83	15	in	in	ADP
ajfa-10968	83	16	new	new	PROPN
ajfa-10968	83	17	zealand	zealand	PROPN
ajfa-10968	83	18	’s	’s	PART
ajfa-10968	83	19	,	,	PUNCT
ajfa-10968	83	20	australia	australia	PROPN
ajfa-10968	83	21	’s	’s	PART
ajfa-10968	83	22	and	and	CCONJ
ajfa-10968	83	23	the	the	DET
ajfa-10968	83	24	u.k	u.k	PROPN
ajfa-10968	83	25	’s	’s	PART
ajfa-10968	83	26	public	public	ADJ
ajfa-10968	83	27	sector	sector	NOUN
ajfa-10968	83	28	organisations	organisation	NOUN
ajfa-10968	83	29	(	(	PUNCT
ajfa-10968	83	30	e.g.	e.g.	ADV
ajfa-10968	83	31	christianes	christiane	NOUN
ajfa-10968	83	32	and	and	CCONJ
ajfa-10968	83	33	wielmaker	wielmaker	NOUN
ajfa-10968	83	34	,	,	PUNCT
ajfa-10968	83	35	2003	2003	NUM
ajfa-10968	83	36	;	;	PUNCT
ajfa-10968	83	37	marti	marti	PROPN
ajfa-10968	83	38	,	,	PUNCT
ajfa-10968	83	39	2006	2006	NUM
ajfa-10968	83	40	;	;	PUNCT
ajfa-10968	83	41	hoque	hoque	NOUN
ajfa-10968	83	42	,	,	PUNCT
ajfa-10968	83	43	2001	2001	NUM
ajfa-10968	83	44	)	)	PUNCT
ajfa-10968	83	45	.	.	PUNCT
ajfa-10968	84	1	however	however	ADV
ajfa-10968	84	2	,	,	PUNCT
ajfa-10968	84	3	there	there	PRON
ajfa-10968	84	4	are	be	VERB
ajfa-10968	84	5	several	several	ADJ
ajfa-10968	84	6	areas	area	NOUN
ajfa-10968	84	7	of	of	ADP
ajfa-10968	84	8	studies	study	NOUN
ajfa-10968	84	9	connected	connect	VERB
ajfa-10968	84	10	with	with	ADP
ajfa-10968	84	11	research	research	NOUN
ajfa-10968	84	12	objective	objective	NOUN
ajfa-10968	84	13	b	b	NOUN
ajfa-10968	84	14	that	that	PRON
ajfa-10968	84	15	have	have	AUX
ajfa-10968	84	16	received	receive	VERB
ajfa-10968	84	17	less	less	ADJ
ajfa-10968	84	18	attention	attention	NOUN
ajfa-10968	84	19	from	from	ADP
ajfa-10968	84	20	scholars	scholar	NOUN
ajfa-10968	84	21	,	,	PUNCT
ajfa-10968	84	22	and	and	CCONJ
ajfa-10968	84	23	further	further	ADJ
ajfa-10968	84	24	investigation	investigation	NOUN
ajfa-10968	84	25	should	should	AUX
ajfa-10968	84	26	be	be	AUX
ajfa-10968	84	27	carried	carry	VERB
ajfa-10968	84	28	out	out	ADP
ajfa-10968	84	29	to	to	PART
ajfa-10968	84	30	address	address	VERB
ajfa-10968	84	31	the	the	DET
ajfa-10968	84	32	gaps	gap	NOUN
ajfa-10968	84	33	in	in	ADP
ajfa-10968	84	34	these	these	DET
ajfa-10968	84	35	areas	area	NOUN
ajfa-10968	84	36	of	of	ADP
ajfa-10968	84	37	studies	study	NOUN
ajfa-10968	84	38	.	.	PUNCT
ajfa-10968	85	1	studies	study	NOUN
ajfa-10968	85	2	that	that	PRON
ajfa-10968	85	3	focus	focus	VERB
ajfa-10968	85	4	on	on	ADP
ajfa-10968	85	5	research	research	NOUN
ajfa-10968	85	6	objective	objective	ADJ
ajfa-10968	85	7	b	b	NOUN
ajfa-10968	85	8	,	,	PUNCT
ajfa-10968	85	9	which	which	PRON
ajfa-10968	85	10	is	be	AUX
ajfa-10968	85	11	examining	examine	VERB
ajfa-10968	85	12	the	the	DET
ajfa-10968	85	13	effectiveness	effectiveness	NOUN
ajfa-10968	85	14	of	of	ADP
ajfa-10968	85	15	accrual	accrual	ADJ
ajfa-10968	85	16	accounting	accounting	NOUN
ajfa-10968	85	17	practices	practice	NOUN
ajfa-10968	85	18	,	,	PUNCT
ajfa-10968	85	19	mostly	mostly	ADV
ajfa-10968	85	20	concentrate	concentrate	VERB
ajfa-10968	85	21	on	on	ADP
ajfa-10968	85	22	developed	develop	VERB
ajfa-10968	85	23	countries	country	NOUN
ajfa-10968	85	24	,	,	PUNCT
ajfa-10968	85	25	and	and	CCONJ
ajfa-10968	85	26	less	less	ADJ
ajfa-10968	85	27	research	research	NOUN
ajfa-10968	85	28	is	be	AUX
ajfa-10968	85	29	focused	focus	VERB
ajfa-10968	85	30	on	on	ADP
ajfa-10968	85	31	developing	develop	VERB
ajfa-10968	85	32	countries	country	NOUN
ajfa-10968	85	33	(	(	PUNCT
ajfa-10968	85	34	for	for	ADP
ajfa-10968	85	35	exceptions	exception	NOUN
ajfa-10968	85	36	,	,	PUNCT
ajfa-10968	85	37	see	see	VERB
ajfa-10968	85	38	adhikari	adhikari	PROPN
ajfa-10968	85	39	&	&	CCONJ
ajfa-10968	85	40	mellemvik,2011	mellemvik,2011	PROPN
ajfa-10968	85	41	;	;	PUNCT
ajfa-10968	85	42	harun	harun	PROPN
ajfa-10968	85	43	&	&	CCONJ
ajfa-10968	85	44	eggleton	eggleton	PROPN
ajfa-10968	85	45	,	,	PUNCT
ajfa-10968	85	46	2012	2012	NUM
ajfa-10968	85	47	)	)	PUNCT
ajfa-10968	85	48	.	.	PUNCT
ajfa-10968	86	1	in	in	ADP
ajfa-10968	86	2	recent	recent	ADJ
ajfa-10968	86	3	years	year	NOUN
ajfa-10968	86	4	,	,	PUNCT
ajfa-10968	86	5	many	many	ADJ
ajfa-10968	86	6	developing	develop	VERB
ajfa-10968	86	7	countries	country	NOUN
ajfa-10968	86	8	have	have	AUX
ajfa-10968	86	9	declared	declare	VERB
ajfa-10968	86	10	various	various	ADJ
ajfa-10968	86	11	npm	npm	NOUN
ajfa-10968	86	12	reforms	reform	NOUN
ajfa-10968	86	13	,	,	PUNCT
ajfa-10968	86	14	although	although	SCONJ
ajfa-10968	86	15	these	these	DET
ajfa-10968	86	16	efforts	effort	NOUN
ajfa-10968	86	17	are	be	AUX
ajfa-10968	86	18	still	still	ADV
ajfa-10968	86	19	underrepresented	underrepresente	VERB
ajfa-10968	86	20	with	with	ADP
ajfa-10968	86	21	regard	regard	NOUN
ajfa-10968	86	22	to	to	ADP
ajfa-10968	86	23	research	research	NOUN
ajfa-10968	86	24	publications	publication	NOUN
ajfa-10968	86	25	(	(	PUNCT
ajfa-10968	86	26	graham	graham	PROPN
ajfa-10968	86	27	,	,	PUNCT
ajfa-10968	86	28	2009	2009	NUM
ajfa-10968	86	29	)	)	PUNCT
ajfa-10968	86	30	.	.	PUNCT
ajfa-10968	87	1	more	more	ADJ
ajfa-10968	87	2	studies	study	NOUN
ajfa-10968	87	3	are	be	AUX
ajfa-10968	87	4	needed	need	VERB
ajfa-10968	87	5	in	in	ADP
ajfa-10968	87	6	this	this	DET
ajfa-10968	87	7	context	context	NOUN
ajfa-10968	87	8	since	since	SCONJ
ajfa-10968	87	9	the	the	DET
ajfa-10968	87	10	experiences	experience	NOUN
ajfa-10968	87	11	of	of	ADP
ajfa-10968	87	12	developing	develop	VERB
ajfa-10968	87	13	nations	nation	NOUN
ajfa-10968	87	14	are	be	AUX
ajfa-10968	87	15	bound	bind	VERB
ajfa-10968	87	16	to	to	PART
ajfa-10968	87	17	be	be	AUX
ajfa-10968	87	18	different	different	ADJ
ajfa-10968	87	19	from	from	ADP
ajfa-10968	87	20	highly	highly	ADV
ajfa-10968	87	21	developed	develop	VERB
ajfa-10968	87	22	governments	government	NOUN
ajfa-10968	87	23	with	with	ADP
ajfa-10968	87	24	rich	rich	ADJ
ajfa-10968	87	25	administrative	administrative	ADJ
ajfa-10968	87	26	traditions	tradition	NOUN
ajfa-10968	87	27	,	,	PUNCT
ajfa-10968	87	28	such	such	ADJ
ajfa-10968	87	29	as	as	ADP
ajfa-10968	87	30	hong	hong	PROPN
ajfa-10968	87	31	kong	kong	PROPN
ajfa-10968	87	32	.	.	PUNCT
ajfa-10968	88	1	in	in	ADP
ajfa-10968	88	2	general	general	ADJ
ajfa-10968	88	3	,	,	PUNCT
ajfa-10968	88	4	the	the	DET
ajfa-10968	88	5	migration	migration	NOUN
ajfa-10968	88	6	to	to	ADP
ajfa-10968	88	7	accrual	accrual	ADJ
ajfa-10968	88	8	accounting	accounting	NOUN
ajfa-10968	88	9	in	in	ADP
ajfa-10968	88	10	developed	develop	VERB
ajfa-10968	88	11	countries	country	NOUN
ajfa-10968	88	12	follows	follow	VERB
ajfa-10968	88	13	the	the	DET
ajfa-10968	88	14	same	same	ADJ
ajfa-10968	88	15	movement	movement	NOUN
ajfa-10968	88	16	in	in	ADP
ajfa-10968	88	17	developing	develop	VERB
ajfa-10968	88	18	countries	country	NOUN
ajfa-10968	88	19	.	.	PUNCT
ajfa-10968	89	1	however	however	ADV
ajfa-10968	89	2	,	,	PUNCT
ajfa-10968	89	3	financial	financial	ADJ
ajfa-10968	89	4	reforms	reform	NOUN
ajfa-10968	89	5	in	in	ADP
ajfa-10968	89	6	developing	develop	VERB
ajfa-10968	89	7	countries	country	NOUN
ajfa-10968	89	8	were	be	AUX
ajfa-10968	89	9	driven	drive	VERB
ajfa-10968	89	10	by	by	ADP
ajfa-10968	89	11	the	the	DET
ajfa-10968	89	12	requirement	requirement	NOUN
ajfa-10968	89	13	to	to	PART
ajfa-10968	89	14	abide	abide	VERB
ajfa-10968	89	15	by	by	ADP
ajfa-10968	89	16	the	the	DET
ajfa-10968	89	17	rules	rule	NOUN
ajfa-10968	89	18	commanded	command	VERB
ajfa-10968	89	19	by	by	ADP
ajfa-10968	89	20	their	their	PRON
ajfa-10968	89	21	financial	financial	ADJ
ajfa-10968	89	22	creditors	creditor	NOUN
ajfa-10968	89	23	or	or	CCONJ
ajfa-10968	89	24	donors	donor	NOUN
ajfa-10968	89	25	,	,	PUNCT
ajfa-10968	89	26	such	such	ADJ
ajfa-10968	89	27	as	as	ADP
ajfa-10968	89	28	the	the	DET
ajfa-10968	89	29	international	international	ADJ
ajfa-10968	89	30	monetary	monetary	ADJ
ajfa-10968	89	31	fund	fund	NOUN
ajfa-10968	89	32	(	(	PUNCT
ajfa-10968	89	33	imf	imf	PROPN
ajfa-10968	89	34	)	)	PUNCT
ajfa-10968	89	35	,	,	PUNCT
ajfa-10968	89	36	the	the	DET
ajfa-10968	89	37	world	world	PROPN
ajfa-10968	89	38	bank	bank	PROPN
ajfa-10968	89	39	and	and	CCONJ
ajfa-10968	89	40	the	the	DET
ajfa-10968	89	41	asian	asian	PROPN
ajfa-10968	89	42	development	development	PROPN
ajfa-10968	89	43	bank	bank	PROPN
ajfa-10968	89	44	(	(	PUNCT
ajfa-10968	89	45	adhikari	adhikari	PROPN
ajfa-10968	89	46	&	&	CCONJ
ajfa-10968	89	47	mellemvik	mellemvik	NOUN
ajfa-10968	89	48	,	,	PUNCT
ajfa-10968	89	49	2011	2011	NUM
ajfa-10968	89	50	)	)	PUNCT
ajfa-10968	89	51	.	.	PUNCT
ajfa-10968	90	1	in	in	ADP
ajfa-10968	90	2	this	this	DET
ajfa-10968	90	3	case	case	NOUN
ajfa-10968	90	4	,	,	PUNCT
ajfa-10968	90	5	new	new	PROPN
ajfa-10968	90	6	zealand	zealand	PROPN
ajfa-10968	90	7	in	in	ADP
ajfa-10968	90	8	particular	particular	ADJ
ajfa-10968	90	9	has	have	AUX
ajfa-10968	90	10	been	be	AUX
ajfa-10968	90	11	regarded	regard	VERB
ajfa-10968	90	12	as	as	ADP
ajfa-10968	90	13	highly	highly	ADV
ajfa-10968	90	14	successful	successful	ADJ
ajfa-10968	90	15	in	in	ADP
ajfa-10968	90	16	its	its	PRON
ajfa-10968	90	17	accrual	accrual	ADJ
ajfa-10968	90	18	accounting	accounting	NOUN
ajfa-10968	90	19	implementation	implementation	NOUN
ajfa-10968	90	20	,	,	PUNCT
ajfa-10968	90	21	and	and	CCONJ
ajfa-10968	90	22	has	have	AUX
ajfa-10968	90	23	frequently	frequently	ADV
ajfa-10968	90	24	became	become	VERB
ajfa-10968	90	25	a	a	DET
ajfa-10968	90	26	proposed	propose	VERB
ajfa-10968	90	27	template	template	NOUN
ajfa-10968	90	28	to	to	PART
ajfa-10968	90	29	be	be	AUX
ajfa-10968	90	30	copied	copy	VERB
ajfa-10968	90	31	by	by	ADP
ajfa-10968	90	32	international	international	ADJ
ajfa-10968	90	33	creditors	creditor	NOUN
ajfa-10968	90	34	with	with	ADP
ajfa-10968	90	35	regard	regard	NOUN
ajfa-10968	90	36	to	to	ADP
ajfa-10968	90	37	their	their	PRON
ajfa-10968	90	38	borrowers	borrower	NOUN
ajfa-10968	90	39	(	(	PUNCT
ajfa-10968	90	40	bale	bale	NOUN
ajfa-10968	90	41	&	&	CCONJ
ajfa-10968	90	42	dale	dale	PROPN
ajfa-10968	90	43	,	,	PUNCT
ajfa-10968	90	44	1998	1998	NUM
ajfa-10968	90	45	)	)	PUNCT
ajfa-10968	90	46	.	.	PUNCT
ajfa-10968	91	1	exemplary	exemplary	PROPN
ajfa-10968	91	2	to	to	ADP
ajfa-10968	91	3	this	this	DET
ajfa-10968	91	4	situation	situation	NOUN
ajfa-10968	91	5	is	be	AUX
ajfa-10968	91	6	the	the	DET
ajfa-10968	91	7	study	study	NOUN
ajfa-10968	91	8	conducted	conduct	VERB
ajfa-10968	91	9	by	by	ADP
ajfa-10968	91	10	harun	harun	PROPN
ajfa-10968	91	11	et	et	PROPN
ajfa-10968	91	12	al	al	PROPN
ajfa-10968	91	13	.	.	PROPN
ajfa-10968	92	1	(	(	PUNCT
ajfa-10968	92	2	2012	2012	NUM
ajfa-10968	92	3	)	)	PUNCT
ajfa-10968	92	4	which	which	PRON
ajfa-10968	92	5	shows	show	VERB
ajfa-10968	92	6	that	that	SCONJ
ajfa-10968	92	7	the	the	DET
ajfa-10968	92	8	institutionalisation	institutionalisation	NOUN
ajfa-10968	92	9	of	of	ADP
ajfa-10968	92	10	accrual	accrual	ADJ
ajfa-10968	92	11	accounting	accounting	NOUN
ajfa-10968	92	12	ideas	idea	NOUN
ajfa-10968	92	13	and	and	CCONJ
ajfa-10968	92	14	practices	practice	NOUN
ajfa-10968	92	15	in	in	ADP
ajfa-10968	92	16	indonesia	indonesia	PROPN
ajfa-10968	92	17	was	be	AUX
ajfa-10968	92	18	extensively	extensively	ADV
ajfa-10968	92	19	issued	issue	VERB
ajfa-10968	92	20	and	and	CCONJ
ajfa-10968	92	21	disseminated	disseminate	VERB
ajfa-10968	92	22	by	by	ADP
ajfa-10968	92	23	international	international	ADJ
ajfa-10968	92	24	organisations	organisation	NOUN
ajfa-10968	92	25	and	and	CCONJ
ajfa-10968	92	26	donors	donor	NOUN
ajfa-10968	92	27	.	.	PUNCT
ajfa-10968	93	1	similar	similar	ADJ
ajfa-10968	93	2	situations	situation	NOUN
ajfa-10968	93	3	also	also	ADV
ajfa-10968	93	4	occurred	occur	VERB
ajfa-10968	93	5	in	in	ADP
ajfa-10968	93	6	nepal	nepal	ADJ
ajfa-10968	93	7	(	(	PUNCT
ajfa-10968	93	8	adhikari	adhikari	PROPN
ajfa-10968	93	9	&	&	CCONJ
ajfa-10968	93	10	mellemvik	mellemvik	NOUN
ajfa-10968	93	11	,	,	PUNCT
ajfa-10968	93	12	2011	2011	NUM
ajfa-10968	93	13	)	)	PUNCT
ajfa-10968	93	14	,	,	PUNCT
ajfa-10968	93	15	where	where	SCONJ
ajfa-10968	93	16	the	the	DET
ajfa-10968	93	17	changes	change	NOUN
ajfa-10968	93	18	towards	towards	ADP
ajfa-10968	93	19	accrual	accrual	ADJ
ajfa-10968	93	20	accounting	accounting	NOUN
ajfa-10968	93	21	were	be	AUX
ajfa-10968	93	22	motivated	motivate	VERB
ajfa-10968	93	23	by	by	ADP
ajfa-10968	93	24	international	international	ADJ
ajfa-10968	93	25	donors	donor	NOUN
ajfa-10968	93	26	.	.	PUNCT
ajfa-10968	94	1	despite	despite	SCONJ
ajfa-10968	94	2	the	the	DET
ajfa-10968	94	3	increasing	increase	VERB
ajfa-10968	94	4	appeal	appeal	NOUN
ajfa-10968	94	5	of	of	ADP
ajfa-10968	94	6	accrual	accrual	ADJ
ajfa-10968	94	7	asian	asian	ADJ
ajfa-10968	94	8	journal	journal	NOUN
ajfa-10968	94	9	of	of	ADP
ajfa-10968	94	10	finance	finance	PROPN
ajfa-10968	94	11	&	&	CCONJ
ajfa-10968	94	12	accounting	accounting	PROPN
ajfa-10968	94	13	issn	issn	PROPN
ajfa-10968	94	14	1946	1946	NUM
ajfa-10968	94	15	-	-	PUNCT
ajfa-10968	94	16	052x	052x	PROPN
ajfa-10968	94	17	2017	2017	NUM
ajfa-10968	94	18	,	,	PUNCT
ajfa-10968	94	19	vol	vol	NOUN
ajfa-10968	94	20	.	.	NOUN
ajfa-10968	94	21	9	9	NUM
ajfa-10968	94	22	,	,	PUNCT
ajfa-10968	94	23	no	no	INTJ
ajfa-10968	94	24	.	.	NOUN
ajfa-10968	94	25	1	1	NUM
ajfa-10968	94	26	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10968	94	27	252	252	NUM
ajfa-10968	94	28	accounting	accounting	NOUN
ajfa-10968	94	29	and	and	CCONJ
ajfa-10968	94	30	its	its	PRON
ajfa-10968	94	31	wide	wide	ADJ
ajfa-10968	94	32	ranging	ranging	NOUN
ajfa-10968	94	33	implications	implication	NOUN
ajfa-10968	94	34	for	for	ADP
ajfa-10968	94	35	the	the	DET
ajfa-10968	94	36	role	role	NOUN
ajfa-10968	94	37	and	and	CCONJ
ajfa-10968	94	38	functioning	functioning	NOUN
ajfa-10968	94	39	of	of	ADP
ajfa-10968	94	40	public	public	ADJ
ajfa-10968	94	41	sector	sector	NOUN
ajfa-10968	94	42	accounting	accounting	NOUN
ajfa-10968	94	43	systems	system	NOUN
ajfa-10968	94	44	,	,	PUNCT
ajfa-10968	94	45	there	there	PRON
ajfa-10968	94	46	has	have	AUX
ajfa-10968	94	47	been	be	AUX
ajfa-10968	94	48	comparatively	comparatively	ADV
ajfa-10968	94	49	little	little	ADJ
ajfa-10968	94	50	study	study	NOUN
ajfa-10968	94	51	of	of	ADP
ajfa-10968	94	52	its	its	PRON
ajfa-10968	94	53	application	application	NOUN
ajfa-10968	94	54	and	and	CCONJ
ajfa-10968	94	55	impacts	impact	NOUN
ajfa-10968	94	56	in	in	ADP
ajfa-10968	94	57	developing	develop	VERB
ajfa-10968	94	58	countries	country	NOUN
ajfa-10968	94	59	.	.	PUNCT
ajfa-10968	95	1	the	the	DET
ajfa-10968	95	2	scarcity	scarcity	NOUN
ajfa-10968	95	3	of	of	ADP
ajfa-10968	95	4	literature	literature	NOUN
ajfa-10968	95	5	on	on	ADP
ajfa-10968	95	6	this	this	DET
ajfa-10968	95	7	subject	subject	NOUN
ajfa-10968	95	8	in	in	ADP
ajfa-10968	95	9	developing	develop	VERB
ajfa-10968	95	10	countries	country	NOUN
ajfa-10968	95	11	is	be	AUX
ajfa-10968	95	12	due	due	ADJ
ajfa-10968	95	13	to	to	ADP
ajfa-10968	95	14	the	the	DET
ajfa-10968	95	15	fact	fact	NOUN
ajfa-10968	95	16	that	that	SCONJ
ajfa-10968	95	17	the	the	DET
ajfa-10968	95	18	development	development	NOUN
ajfa-10968	95	19	of	of	ADP
ajfa-10968	95	20	accrual	accrual	ADJ
ajfa-10968	95	21	accounting	accounting	NOUN
ajfa-10968	95	22	in	in	ADP
ajfa-10968	95	23	these	these	DET
ajfa-10968	95	24	countries	country	NOUN
ajfa-10968	95	25	is	be	AUX
ajfa-10968	95	26	still	still	ADV
ajfa-10968	95	27	in	in	ADP
ajfa-10968	95	28	its	its	PRON
ajfa-10968	95	29	infant	infant	NOUN
ajfa-10968	95	30	stage	stage	NOUN
ajfa-10968	95	31	,	,	PUNCT
ajfa-10968	95	32	compared	compare	VERB
ajfa-10968	95	33	to	to	ADP
ajfa-10968	95	34	developed	develop	VERB
ajfa-10968	95	35	countries	country	NOUN
ajfa-10968	95	36	which	which	PRON
ajfa-10968	95	37	have	have	AUX
ajfa-10968	95	38	reached	reach	VERB
ajfa-10968	95	39	their	their	PRON
ajfa-10968	95	40	peak	peak	NOUN
ajfa-10968	95	41	maturity	maturity	NOUN
ajfa-10968	95	42	level	level	NOUN
ajfa-10968	95	43	.	.	PUNCT
ajfa-10968	96	1	thus	thus	ADV
ajfa-10968	96	2	,	,	PUNCT
ajfa-10968	96	3	research	research	NOUN
ajfa-10968	96	4	into	into	ADP
ajfa-10968	96	5	this	this	DET
ajfa-10968	96	6	concern	concern	NOUN
ajfa-10968	96	7	is	be	AUX
ajfa-10968	96	8	also	also	ADV
ajfa-10968	96	9	still	still	ADV
ajfa-10968	96	10	in	in	ADP
ajfa-10968	96	11	its	its	PRON
ajfa-10968	96	12	infancy	infancy	NOUN
ajfa-10968	96	13	stage	stage	NOUN
ajfa-10968	96	14	,	,	PUNCT
ajfa-10968	96	15	and	and	CCONJ
ajfa-10968	96	16	we	we	PRON
ajfa-10968	96	17	consequently	consequently	ADV
ajfa-10968	96	18	know	know	VERB
ajfa-10968	96	19	relatively	relatively	ADV
ajfa-10968	96	20	little	little	ADJ
ajfa-10968	96	21	about	about	ADP
ajfa-10968	96	22	the	the	DET
ajfa-10968	96	23	issues	issue	NOUN
ajfa-10968	96	24	related	relate	VERB
ajfa-10968	96	25	to	to	ADP
ajfa-10968	96	26	accrual	accrual	ADJ
ajfa-10968	96	27	accounting	accounting	NOUN
ajfa-10968	96	28	practices	practice	NOUN
ajfa-10968	96	29	in	in	ADP
ajfa-10968	96	30	developing	develop	VERB
ajfa-10968	96	31	countries	country	NOUN
ajfa-10968	96	32	(	(	PUNCT
ajfa-10968	96	33	jones	jones	PROPN
ajfa-10968	96	34	&	&	CCONJ
ajfa-10968	96	35	kettl	kettl	PROPN
ajfa-10968	96	36	,	,	PUNCT
ajfa-10968	96	37	2003	2003	NUM
ajfa-10968	96	38	)	)	PUNCT
ajfa-10968	96	39	.	.	PUNCT
ajfa-10968	97	1	moreover	moreover	ADV
ajfa-10968	97	2	,	,	PUNCT
ajfa-10968	97	3	lack	lack	NOUN
ajfa-10968	97	4	of	of	ADP
ajfa-10968	97	5	research	research	NOUN
ajfa-10968	97	6	in	in	ADP
ajfa-10968	97	7	this	this	DET
ajfa-10968	97	8	context	context	NOUN
ajfa-10968	97	9	provides	provide	VERB
ajfa-10968	97	10	greater	great	ADJ
ajfa-10968	97	11	opportunity	opportunity	NOUN
ajfa-10968	97	12	to	to	PART
ajfa-10968	97	13	explore	explore	VERB
ajfa-10968	97	14	and	and	CCONJ
ajfa-10968	97	15	examine	examine	VERB
ajfa-10968	97	16	the	the	DET
ajfa-10968	97	17	implementation	implementation	NOUN
ajfa-10968	97	18	process	process	NOUN
ajfa-10968	97	19	of	of	ADP
ajfa-10968	97	20	accrual	accrual	ADJ
ajfa-10968	97	21	accounting	accounting	NOUN
ajfa-10968	97	22	at	at	ADP
ajfa-10968	97	23	a	a	DET
ajfa-10968	97	24	national	national	ADJ
ajfa-10968	97	25	level	level	NOUN
ajfa-10968	97	26	in	in	ADP
ajfa-10968	97	27	developing	develop	VERB
ajfa-10968	97	28	countries	country	NOUN
ajfa-10968	97	29	.	.	PUNCT
ajfa-10968	98	1	for	for	ADP
ajfa-10968	98	2	example	example	NOUN
ajfa-10968	98	3	,	,	PUNCT
ajfa-10968	98	4	the	the	DET
ajfa-10968	98	5	malaysian	malaysian	ADJ
ajfa-10968	98	6	government	government	NOUN
ajfa-10968	98	7	reportedly	reportedly	ADV
ajfa-10968	98	8	aims	aim	VERB
ajfa-10968	98	9	to	to	PART
ajfa-10968	98	10	implement	implement	VERB
ajfa-10968	98	11	comprehensive	comprehensive	ADJ
ajfa-10968	98	12	accrual	accrual	ADJ
ajfa-10968	98	13	accounting	accounting	NOUN
ajfa-10968	98	14	systems	system	NOUN
ajfa-10968	98	15	at	at	ADP
ajfa-10968	98	16	all	all	DET
ajfa-10968	98	17	federal	federal	ADJ
ajfa-10968	98	18	level	level	NOUN
ajfa-10968	98	19	ministries	ministry	NOUN
ajfa-10968	98	20	by	by	ADP
ajfa-10968	98	21	2016	2016	NUM
ajfa-10968	98	22	and	and	CCONJ
ajfa-10968	98	23	the	the	DET
ajfa-10968	98	24	effort	effort	NOUN
ajfa-10968	98	25	will	will	AUX
ajfa-10968	98	26	be	be	AUX
ajfa-10968	98	27	extended	extend	VERB
ajfa-10968	98	28	to	to	ADP
ajfa-10968	98	29	state	state	NOUN
ajfa-10968	98	30	government	government	NOUN
ajfa-10968	98	31	in	in	ADP
ajfa-10968	98	32	the	the	DET
ajfa-10968	98	33	following	following	ADJ
ajfa-10968	98	34	year	year	NOUN
ajfa-10968	98	35	(	(	PUNCT
ajfa-10968	98	36	pasukan	pasukan	PROPN
ajfa-10968	98	37	pelaksanaan	pelaksanaan	PROPN
ajfa-10968	98	38	perakaunan	perakaunan	PROPN
ajfa-10968	98	39	akruan	akruan	PROPN
ajfa-10968	98	40	,	,	PUNCT
ajfa-10968	98	41	2015	2015	NUM
ajfa-10968	98	42	)	)	PUNCT
ajfa-10968	98	43	.	.	PUNCT
ajfa-10968	99	1	the	the	DET
ajfa-10968	99	2	same	same	ADJ
ajfa-10968	99	3	initiative	initiative	NOUN
ajfa-10968	99	4	has	have	AUX
ajfa-10968	99	5	been	be	AUX
ajfa-10968	99	6	followed	follow	VERB
ajfa-10968	99	7	by	by	ADP
ajfa-10968	99	8	brazil	brazil	PROPN
ajfa-10968	99	9	(	(	PUNCT
ajfa-10968	99	10	2013	2013	NUM
ajfa-10968	99	11	)	)	PUNCT
ajfa-10968	99	12	,	,	PUNCT
ajfa-10968	99	13	nigeria	nigeria	PROPN
ajfa-10968	99	14	(	(	PUNCT
ajfa-10968	99	15	2016	2016	NUM
ajfa-10968	99	16	)	)	PUNCT
ajfa-10968	99	17	and	and	CCONJ
ajfa-10968	99	18	according	accord	VERB
ajfa-10968	99	19	to	to	ADP
ajfa-10968	99	20	pwc	pwc	PROPN
ajfa-10968	99	21	(	(	PUNCT
ajfa-10968	99	22	2015	2015	NUM
ajfa-10968	99	23	)	)	PUNCT
ajfa-10968	99	24	,	,	PUNCT
ajfa-10968	99	25	29	29	NUM
ajfa-10968	99	26	developing	develop	VERB
ajfa-10968	99	27	countries	country	NOUN
ajfa-10968	99	28	will	will	AUX
ajfa-10968	99	29	be	be	AUX
ajfa-10968	99	30	expected	expect	VERB
ajfa-10968	99	31	to	to	PART
ajfa-10968	99	32	adopt	adopt	VERB
ajfa-10968	99	33	accrual	accrual	ADJ
ajfa-10968	99	34	accounting	accounting	NOUN
ajfa-10968	99	35	systems	system	NOUN
ajfa-10968	99	36	at	at	ADP
ajfa-10968	99	37	a	a	DET
ajfa-10968	99	38	federal	federal	ADJ
ajfa-10968	99	39	level	level	NOUN
ajfa-10968	99	40	by	by	ADP
ajfa-10968	99	41	2018	2018	NUM
ajfa-10968	99	42	.	.	PUNCT
ajfa-10968	100	1	this	this	PRON
ajfa-10968	100	2	is	be	AUX
ajfa-10968	100	3	good	good	ADJ
ajfa-10968	100	4	evidence	evidence	NOUN
ajfa-10968	100	5	of	of	ADP
ajfa-10968	100	6	attempts	attempt	NOUN
ajfa-10968	100	7	to	to	PART
ajfa-10968	100	8	broaden	broaden	VERB
ajfa-10968	100	9	the	the	DET
ajfa-10968	100	10	remit	remit	NOUN
ajfa-10968	100	11	of	of	ADP
ajfa-10968	100	12	public	public	ADJ
ajfa-10968	100	13	sector	sector	NOUN
ajfa-10968	100	14	accounting	accounting	NOUN
ajfa-10968	100	15	research	research	NOUN
ajfa-10968	100	16	in	in	ADP
ajfa-10968	100	17	order	order	NOUN
ajfa-10968	100	18	to	to	PART
ajfa-10968	100	19	consider	consider	VERB
ajfa-10968	100	20	a	a	DET
ajfa-10968	100	21	wider	wide	ADJ
ajfa-10968	100	22	range	range	NOUN
ajfa-10968	100	23	of	of	ADP
ajfa-10968	100	24	organisations	organisation	NOUN
ajfa-10968	100	25	(	(	PUNCT
ajfa-10968	100	26	broadbent	broadbent	NOUN
ajfa-10968	100	27	and	and	CCONJ
ajfa-10968	100	28	guthrie	guthrie	PROPN
ajfa-10968	100	29	,	,	PUNCT
ajfa-10968	100	30	2007	2007	NUM
ajfa-10968	100	31	;	;	PUNCT
ajfa-10968	100	32	guthrie	guthrie	PROPN
ajfa-10968	100	33	,	,	PUNCT
ajfa-10968	100	34	1998	1998	NUM
ajfa-10968	100	35	)	)	PUNCT
ajfa-10968	100	36	,	,	PUNCT
ajfa-10968	100	37	even	even	ADV
ajfa-10968	100	38	though	though	ADV
ajfa-10968	100	39	,	,	PUNCT
ajfa-10968	100	40	as	as	SCONJ
ajfa-10968	100	41	noted	note	VERB
ajfa-10968	100	42	earlier	early	ADV
ajfa-10968	100	43	,	,	PUNCT
ajfa-10968	100	44	scholars	scholar	NOUN
ajfa-10968	100	45	are	be	AUX
ajfa-10968	100	46	still	still	ADV
ajfa-10968	100	47	attracted	attract	VERB
ajfa-10968	100	48	to	to	ADP
ajfa-10968	100	49	studies	study	NOUN
ajfa-10968	100	50	at	at	ADP
ajfa-10968	100	51	a	a	DET
ajfa-10968	100	52	local	local	ADJ
ajfa-10968	100	53	administration	administration	NOUN
ajfa-10968	100	54	level	level	NOUN
ajfa-10968	100	55	.	.	PUNCT
ajfa-10968	101	1	the	the	DET
ajfa-10968	101	2	opportunity	opportunity	NOUN
ajfa-10968	101	3	to	to	PART
ajfa-10968	101	4	study	study	VERB
ajfa-10968	101	5	diverse	diverse	ADJ
ajfa-10968	101	6	locations	location	NOUN
ajfa-10968	101	7	and	and	CCONJ
ajfa-10968	101	8	undertake	undertake	VERB
ajfa-10968	101	9	comparisons	comparison	NOUN
ajfa-10968	101	10	,	,	PUNCT
ajfa-10968	101	11	especially	especially	ADV
ajfa-10968	101	12	among	among	ADP
ajfa-10968	101	13	developing	develop	VERB
ajfa-10968	101	14	countries	country	NOUN
ajfa-10968	101	15	,	,	PUNCT
ajfa-10968	101	16	should	should	AUX
ajfa-10968	101	17	be	be	AUX
ajfa-10968	101	18	grasped	grasp	VERB
ajfa-10968	101	19	as	as	SCONJ
ajfa-10968	101	20	it	it	PRON
ajfa-10968	101	21	provides	provide	VERB
ajfa-10968	101	22	the	the	DET
ajfa-10968	101	23	basis	basis	NOUN
ajfa-10968	101	24	for	for	ADP
ajfa-10968	101	25	contrast	contrast	NOUN
ajfa-10968	101	26	and	and	CCONJ
ajfa-10968	101	27	comparison	comparison	NOUN
ajfa-10968	101	28	,	,	PUNCT
ajfa-10968	101	29	which	which	PRON
ajfa-10968	101	30	facilitate	facilitate	VERB
ajfa-10968	101	31	our	our	PRON
ajfa-10968	101	32	learning	learning	NOUN
ajfa-10968	101	33	and	and	CCONJ
ajfa-10968	101	34	allow	allow	VERB
ajfa-10968	101	35	both	both	DET
ajfa-10968	101	36	the	the	DET
ajfa-10968	101	37	transfer	transfer	NOUN
ajfa-10968	101	38	of	of	ADP
ajfa-10968	101	39	good	good	ADJ
ajfa-10968	101	40	practices	practice	NOUN
ajfa-10968	101	41	and	and	CCONJ
ajfa-10968	101	42	the	the	DET
ajfa-10968	101	43	prevention	prevention	NOUN
ajfa-10968	101	44	of	of	ADP
ajfa-10968	101	45	mistakes	mistake	NOUN
ajfa-10968	101	46	being	be	AUX
ajfa-10968	101	47	repeated	repeat	VERB
ajfa-10968	101	48	.	.	PUNCT
ajfa-10968	102	1	in	in	ADP
ajfa-10968	102	2	addition	addition	NOUN
ajfa-10968	102	3	,	,	PUNCT
ajfa-10968	102	4	it	it	PRON
ajfa-10968	102	5	is	be	AUX
ajfa-10968	102	6	worth	worth	ADJ
ajfa-10968	102	7	mentioning	mention	VERB
ajfa-10968	102	8	a	a	DET
ajfa-10968	102	9	few	few	ADJ
ajfa-10968	102	10	other	other	ADJ
ajfa-10968	102	11	areas	area	NOUN
ajfa-10968	102	12	of	of	ADP
ajfa-10968	102	13	research	research	NOUN
ajfa-10968	102	14	that	that	PRON
ajfa-10968	102	15	can	can	AUX
ajfa-10968	102	16	be	be	AUX
ajfa-10968	102	17	considered	consider	VERB
ajfa-10968	102	18	contextually	contextually	ADV
ajfa-10968	102	19	relevant	relevant	ADJ
ajfa-10968	102	20	,	,	PUNCT
ajfa-10968	102	21	since	since	SCONJ
ajfa-10968	102	22	this	this	DET
ajfa-10968	102	23	kind	kind	NOUN
ajfa-10968	102	24	of	of	ADP
ajfa-10968	102	25	study	study	NOUN
ajfa-10968	102	26	is	be	AUX
ajfa-10968	102	27	familiar	familiar	ADJ
ajfa-10968	102	28	in	in	ADP
ajfa-10968	102	29	developed	develop	VERB
ajfa-10968	102	30	countries	country	NOUN
ajfa-10968	102	31	but	but	CCONJ
ajfa-10968	102	32	practically	practically	ADV
ajfa-10968	102	33	new	new	ADJ
ajfa-10968	102	34	in	in	ADP
ajfa-10968	102	35	developing	develop	VERB
ajfa-10968	102	36	countries	country	NOUN
ajfa-10968	102	37	.	.	PUNCT
ajfa-10968	103	1	firstly	firstly	ADV
ajfa-10968	103	2	,	,	PUNCT
ajfa-10968	103	3	there	there	PRON
ajfa-10968	103	4	is	be	VERB
ajfa-10968	103	5	the	the	DET
ajfa-10968	103	6	accountability	accountability	NOUN
ajfa-10968	103	7	and	and	CCONJ
ajfa-10968	103	8	auditing	auditing	NOUN
ajfa-10968	103	9	issue	issue	NOUN
ajfa-10968	103	10	;	;	PUNCT
ajfa-10968	103	11	it	it	PRON
ajfa-10968	103	12	is	be	AUX
ajfa-10968	103	13	significantly	significantly	ADV
ajfa-10968	103	14	relevant	relevant	ADJ
ajfa-10968	103	15	but	but	CCONJ
ajfa-10968	103	16	less	less	ADJ
ajfa-10968	103	17	attention	attention	NOUN
ajfa-10968	103	18	has	have	AUX
ajfa-10968	103	19	been	be	AUX
ajfa-10968	103	20	given	give	VERB
ajfa-10968	103	21	to	to	ADP
ajfa-10968	103	22	this	this	DET
ajfa-10968	103	23	area	area	NOUN
ajfa-10968	103	24	of	of	ADP
ajfa-10968	103	25	study	study	NOUN
ajfa-10968	103	26	.	.	PUNCT
ajfa-10968	104	1	based	base	VERB
ajfa-10968	104	2	on	on	ADP
ajfa-10968	104	3	our	our	PRON
ajfa-10968	104	4	review	review	NOUN
ajfa-10968	104	5	,	,	PUNCT
ajfa-10968	104	6	most	most	ADJ
ajfa-10968	104	7	of	of	ADP
ajfa-10968	104	8	the	the	DET
ajfa-10968	104	9	studies	study	NOUN
ajfa-10968	104	10	related	relate	VERB
ajfa-10968	104	11	to	to	ADP
ajfa-10968	104	12	the	the	DET
ajfa-10968	104	13	subject	subject	NOUN
ajfa-10968	104	14	of	of	ADP
ajfa-10968	104	15	public	public	ADJ
ajfa-10968	104	16	accounting	accounting	NOUN
ajfa-10968	104	17	reforms	reform	NOUN
ajfa-10968	104	18	in	in	ADP
ajfa-10968	104	19	developing	develop	VERB
ajfa-10968	104	20	countries	country	NOUN
ajfa-10968	104	21	have	have	AUX
ajfa-10968	104	22	concentrated	concentrate	VERB
ajfa-10968	104	23	on	on	ADP
ajfa-10968	104	24	the	the	DET
ajfa-10968	104	25	readiness	readiness	NOUN
ajfa-10968	104	26	,	,	PUNCT
ajfa-10968	104	27	standard	standard	ADJ
ajfa-10968	104	28	setting	setting	NOUN
ajfa-10968	104	29	and	and	CCONJ
ajfa-10968	104	30	evaluation	evaluation	NOUN
ajfa-10968	104	31	of	of	ADP
ajfa-10968	104	32	the	the	DET
ajfa-10968	104	33	development	development	NOUN
ajfa-10968	104	34	of	of	ADP
ajfa-10968	104	35	accrual	accrual	ADJ
ajfa-10968	104	36	accounting	accounting	NOUN
ajfa-10968	104	37	systems	system	NOUN
ajfa-10968	104	38	.	.	PUNCT
ajfa-10968	105	1	the	the	DET
ajfa-10968	105	2	adoption	adoption	NOUN
ajfa-10968	105	3	of	of	ADP
ajfa-10968	105	4	accrual	accrual	ADJ
ajfa-10968	105	5	accounting	accounting	NOUN
ajfa-10968	105	6	systems	system	NOUN
ajfa-10968	105	7	has	have	AUX
ajfa-10968	105	8	altered	alter	VERB
ajfa-10968	105	9	the	the	DET
ajfa-10968	105	10	public	public	ADJ
ajfa-10968	105	11	sector	sector	NOUN
ajfa-10968	105	12	’s	’s	PART
ajfa-10968	105	13	legal	legal	ADJ
ajfa-10968	105	14	and	and	CCONJ
ajfa-10968	105	15	administration	administration	NOUN
ajfa-10968	105	16	framework	framework	NOUN
ajfa-10968	105	17	and	and	CCONJ
ajfa-10968	105	18	subsequently	subsequently	ADV
ajfa-10968	105	19	affected	affect	VERB
ajfa-10968	105	20	its	its	PRON
ajfa-10968	105	21	governing	governing	NOUN
ajfa-10968	105	22	and	and	CCONJ
ajfa-10968	105	23	auditing	auditing	NOUN
ajfa-10968	105	24	systems	system	NOUN
ajfa-10968	105	25	(	(	PUNCT
ajfa-10968	105	26	english	english	PROPN
ajfa-10968	105	27	,	,	PUNCT
ajfa-10968	105	28	2003a	2003a	NUM
ajfa-10968	105	29	)	)	PUNCT
ajfa-10968	105	30	.	.	PUNCT
ajfa-10968	106	1	thus	thus	ADV
ajfa-10968	106	2	,	,	PUNCT
ajfa-10968	106	3	accountability	accountability	NOUN
ajfa-10968	106	4	and	and	CCONJ
ajfa-10968	106	5	auditing	auditing	NOUN
ajfa-10968	106	6	issues	issue	NOUN
ajfa-10968	106	7	in	in	ADP
ajfa-10968	106	8	the	the	DET
ajfa-10968	106	9	context	context	NOUN
ajfa-10968	106	10	of	of	ADP
ajfa-10968	106	11	developing	develop	VERB
ajfa-10968	106	12	countries	country	NOUN
ajfa-10968	106	13	are	be	AUX
ajfa-10968	106	14	undoubtedly	undoubtedly	ADV
ajfa-10968	106	15	significant	significant	ADJ
ajfa-10968	106	16	and	and	CCONJ
ajfa-10968	106	17	merit	merit	VERB
ajfa-10968	106	18	further	further	ADJ
ajfa-10968	106	19	investigation	investigation	NOUN
ajfa-10968	106	20	.	.	PUNCT
ajfa-10968	107	1	secondly	secondly	ADV
ajfa-10968	107	2	,	,	PUNCT
ajfa-10968	107	3	studying	study	VERB
ajfa-10968	107	4	government	government	NOUN
ajfa-10968	107	5	policy	policy	NOUN
ajfa-10968	107	6	and	and	CCONJ
ajfa-10968	107	7	execution	execution	NOUN
ajfa-10968	107	8	plans	plan	NOUN
ajfa-10968	107	9	(	(	PUNCT
ajfa-10968	107	10	i.e.	i.e.	X
ajfa-10968	107	11	the	the	DET
ajfa-10968	107	12	implementation	implementation	NOUN
ajfa-10968	107	13	of	of	ADP
ajfa-10968	107	14	accrual	accrual	ADJ
ajfa-10968	107	15	accounting	accounting	NOUN
ajfa-10968	107	16	systems	system	NOUN
ajfa-10968	107	17	)	)	PUNCT
ajfa-10968	107	18	and	and	CCONJ
ajfa-10968	107	19	comparing	compare	VERB
ajfa-10968	107	20	them	they	PRON
ajfa-10968	107	21	with	with	ADP
ajfa-10968	107	22	the	the	DET
ajfa-10968	107	23	outcomes	outcome	NOUN
ajfa-10968	107	24	is	be	AUX
ajfa-10968	107	25	empirically	empirically	ADV
ajfa-10968	107	26	important	important	ADJ
ajfa-10968	107	27	.	.	PUNCT
ajfa-10968	108	1	it	it	PRON
ajfa-10968	108	2	enables	enable	VERB
ajfa-10968	108	3	us	we	PRON
ajfa-10968	108	4	to	to	PART
ajfa-10968	108	5	compare	compare	VERB
ajfa-10968	108	6	and	and	CCONJ
ajfa-10968	108	7	contrast	contrast	VERB
ajfa-10968	108	8	the	the	DET
ajfa-10968	108	9	planning	planning	NOUN
ajfa-10968	108	10	and	and	CCONJ
ajfa-10968	108	11	outcomes	outcome	NOUN
ajfa-10968	108	12	,	,	PUNCT
ajfa-10968	108	13	therefore	therefore	ADV
ajfa-10968	108	14	the	the	DET
ajfa-10968	108	15	findings	finding	NOUN
ajfa-10968	108	16	generated	generate	VERB
ajfa-10968	108	17	from	from	ADP
ajfa-10968	108	18	this	this	DET
ajfa-10968	108	19	process	process	NOUN
ajfa-10968	108	20	will	will	AUX
ajfa-10968	108	21	help	help	VERB
ajfa-10968	108	22	to	to	PART
ajfa-10968	108	23	prevent	prevent	VERB
ajfa-10968	108	24	counterproductive	counterproductive	ADJ
ajfa-10968	108	25	results	result	NOUN
ajfa-10968	108	26	and	and	CCONJ
ajfa-10968	108	27	also	also	ADV
ajfa-10968	108	28	determine	determine	VERB
ajfa-10968	108	29	effective	effective	ADJ
ajfa-10968	108	30	mechanisms	mechanism	NOUN
ajfa-10968	108	31	to	to	PART
ajfa-10968	108	32	enhance	enhance	VERB
ajfa-10968	108	33	organisational	organisational	ADJ
ajfa-10968	108	34	strategies	strategy	NOUN
ajfa-10968	108	35	.	.	PUNCT
ajfa-10968	109	1	the	the	DET
ajfa-10968	109	2	third	third	ADJ
ajfa-10968	109	3	area	area	NOUN
ajfa-10968	109	4	of	of	ADP
ajfa-10968	109	5	study	study	NOUN
ajfa-10968	109	6	in	in	ADP
ajfa-10968	109	7	this	this	DET
ajfa-10968	109	8	context	context	NOUN
ajfa-10968	109	9	that	that	PRON
ajfa-10968	109	10	requires	require	VERB
ajfa-10968	109	11	more	more	ADJ
ajfa-10968	109	12	attention	attention	NOUN
ajfa-10968	109	13	is	be	AUX
ajfa-10968	109	14	in	in	ADP
ajfa-10968	109	15	the	the	DET
ajfa-10968	109	16	area	area	NOUN
ajfa-10968	109	17	of	of	ADP
ajfa-10968	109	18	management	management	NOUN
ajfa-10968	109	19	control	control	NOUN
ajfa-10968	109	20	systems	system	NOUN
ajfa-10968	109	21	,	,	PUNCT
ajfa-10968	109	22	especially	especially	ADV
ajfa-10968	109	23	in	in	ADP
ajfa-10968	109	24	accounting	accounting	NOUN
ajfa-10968	109	25	information	information	NOUN
ajfa-10968	109	26	systems	system	NOUN
ajfa-10968	109	27	(	(	PUNCT
ajfa-10968	109	28	ais	ais	PROPN
ajfa-10968	109	29	)	)	PUNCT
ajfa-10968	109	30	.	.	PUNCT
ajfa-10968	110	1	changes	change	NOUN
ajfa-10968	110	2	in	in	ADP
ajfa-10968	110	3	accounting	accounting	NOUN
ajfa-10968	110	4	information	information	NOUN
ajfa-10968	110	5	systems	system	NOUN
ajfa-10968	110	6	commonly	commonly	ADV
ajfa-10968	110	7	occur	occur	VERB
ajfa-10968	110	8	when	when	SCONJ
ajfa-10968	110	9	governments	government	NOUN
ajfa-10968	110	10	change	change	VERB
ajfa-10968	110	11	their	their	PRON
ajfa-10968	110	12	asian	asian	ADJ
ajfa-10968	110	13	journal	journal	NOUN
ajfa-10968	110	14	of	of	ADP
ajfa-10968	110	15	finance	finance	PROPN
ajfa-10968	110	16	&	&	CCONJ
ajfa-10968	110	17	accounting	accounting	PROPN
ajfa-10968	110	18	issn	issn	PROPN
ajfa-10968	110	19	1946	1946	NUM
ajfa-10968	110	20	-	-	PUNCT
ajfa-10968	110	21	052x	052x	PROPN
ajfa-10968	110	22	2017	2017	NUM
ajfa-10968	110	23	,	,	PUNCT
ajfa-10968	110	24	vol	vol	NOUN
ajfa-10968	110	25	.	.	NOUN
ajfa-10968	110	26	9	9	NUM
ajfa-10968	110	27	,	,	PUNCT
ajfa-10968	110	28	no	no	INTJ
ajfa-10968	110	29	.	.	NOUN
ajfa-10968	110	30	1	1	NUM
ajfa-10968	110	31	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10968	110	32	253	253	NUM
ajfa-10968	110	33	accounting	accounting	NOUN
ajfa-10968	110	34	practices	practice	NOUN
ajfa-10968	110	35	(	(	PUNCT
ajfa-10968	110	36	luder	luder	PROPN
ajfa-10968	110	37	,	,	PUNCT
ajfa-10968	110	38	1994	1994	NUM
ajfa-10968	110	39	;	;	PUNCT
ajfa-10968	110	40	harun	harun	PROPN
ajfa-10968	110	41	et	et	PROPN
ajfa-10968	110	42	al	al	PROPN
ajfa-10968	110	43	.	.	PROPN
ajfa-10968	110	44	,	,	PUNCT
ajfa-10968	110	45	2012	2012	NUM
ajfa-10968	110	46	)	)	PUNCT
ajfa-10968	110	47	.	.	PUNCT
ajfa-10968	111	1	thus	thus	ADV
ajfa-10968	111	2	,	,	PUNCT
ajfa-10968	111	3	it	it	PRON
ajfa-10968	111	4	is	be	AUX
ajfa-10968	111	5	crucial	crucial	ADJ
ajfa-10968	111	6	to	to	PART
ajfa-10968	111	7	investigate	investigate	VERB
ajfa-10968	111	8	the	the	DET
ajfa-10968	111	9	new	new	ADJ
ajfa-10968	111	10	accounting	accounting	NOUN
ajfa-10968	111	11	information	information	NOUN
ajfa-10968	111	12	systems	system	NOUN
ajfa-10968	111	13	that	that	PRON
ajfa-10968	111	14	have	have	AUX
ajfa-10968	111	15	been	be	AUX
ajfa-10968	111	16	put	put	VERB
ajfa-10968	111	17	in	in	ADP
ajfa-10968	111	18	place	place	NOUN
ajfa-10968	111	19	.	.	PUNCT
ajfa-10968	112	1	however	however	ADV
ajfa-10968	112	2	,	,	PUNCT
ajfa-10968	112	3	this	this	DET
ajfa-10968	112	4	area	area	NOUN
ajfa-10968	112	5	of	of	ADP
ajfa-10968	112	6	study	study	NOUN
ajfa-10968	112	7	has	have	AUX
ajfa-10968	112	8	also	also	ADV
ajfa-10968	112	9	received	receive	VERB
ajfa-10968	112	10	less	less	ADJ
ajfa-10968	112	11	attention	attention	NOUN
ajfa-10968	112	12	;	;	PUNCT
ajfa-10968	112	13	as	as	SCONJ
ajfa-10968	112	14	argued	argue	VERB
ajfa-10968	112	15	by	by	ADP
ajfa-10968	112	16	yamamoto	yamamoto	PROPN
ajfa-10968	112	17	(	(	PUNCT
ajfa-10968	112	18	2009	2009	NUM
ajfa-10968	112	19	)	)	PUNCT
ajfa-10968	112	20	,	,	PUNCT
ajfa-10968	112	21	there	there	PRON
ajfa-10968	112	22	are	be	VERB
ajfa-10968	112	23	few	few	ADJ
ajfa-10968	112	24	studies	study	NOUN
ajfa-10968	112	25	about	about	ADP
ajfa-10968	112	26	how	how	SCONJ
ajfa-10968	112	27	control	control	NOUN
ajfa-10968	112	28	systems	system	NOUN
ajfa-10968	112	29	work	work	VERB
ajfa-10968	112	30	and	and	CCONJ
ajfa-10968	112	31	why	why	SCONJ
ajfa-10968	112	32	they	they	PRON
ajfa-10968	112	33	have	have	AUX
ajfa-10968	112	34	persisted	persist	VERB
ajfa-10968	112	35	in	in	ADP
ajfa-10968	112	36	the	the	DET
ajfa-10968	112	37	public	public	ADJ
ajfa-10968	112	38	sector	sector	NOUN
ajfa-10968	112	39	.	.	PUNCT
ajfa-10968	113	1	as	as	SCONJ
ajfa-10968	113	2	goddard	goddard	PROPN
ajfa-10968	113	3	(	(	PUNCT
ajfa-10968	113	4	2010	2010	NUM
ajfa-10968	113	5	)	)	PUNCT
ajfa-10968	113	6	has	have	AUX
ajfa-10968	113	7	emphasised	emphasise	VERB
ajfa-10968	113	8	,	,	PUNCT
ajfa-10968	113	9	we	we	PRON
ajfa-10968	113	10	need	need	VERB
ajfa-10968	113	11	to	to	PART
ajfa-10968	113	12	know	know	VERB
ajfa-10968	113	13	much	much	ADV
ajfa-10968	113	14	more	more	ADJ
ajfa-10968	113	15	about	about	ADP
ajfa-10968	113	16	how	how	SCONJ
ajfa-10968	113	17	accounting	accounting	NOUN
ajfa-10968	113	18	and	and	CCONJ
ajfa-10968	113	19	financial	financial	ADJ
ajfa-10968	113	20	management	management	NOUN
ajfa-10968	113	21	reforms	reform	NOUN
ajfa-10968	113	22	work	work	VERB
ajfa-10968	113	23	in	in	ADP
ajfa-10968	113	24	developing	develop	VERB
ajfa-10968	113	25	countries	country	NOUN
ajfa-10968	113	26	,	,	PUNCT
ajfa-10968	113	27	where	where	SCONJ
ajfa-10968	113	28	issues	issue	NOUN
ajfa-10968	113	29	of	of	ADP
ajfa-10968	113	30	auditing	auditing	NOUN
ajfa-10968	113	31	and	and	CCONJ
ajfa-10968	113	32	governance	governance	NOUN
ajfa-10968	113	33	may	may	AUX
ajfa-10968	113	34	play	play	VERB
ajfa-10968	113	35	different	different	ADJ
ajfa-10968	113	36	roles	role	NOUN
ajfa-10968	113	37	than	than	ADP
ajfa-10968	113	38	in	in	ADP
ajfa-10968	113	39	developed	developed	ADJ
ajfa-10968	113	40	nations	nation	NOUN
ajfa-10968	113	41	.	.	PUNCT
ajfa-10968	114	1	3.2	3.2	NUM
ajfa-10968	114	2	analysis	analysis	NOUN
ajfa-10968	114	3	of	of	ADP
ajfa-10968	114	4	research	research	NOUN
ajfa-10968	114	5	objectives	objective	NOUN
ajfa-10968	114	6	c	c	PROPN
ajfa-10968	114	7	&	&	CCONJ
ajfa-10968	114	8	d	d	PROPN
ajfa-10968	114	9	research	research	NOUN
ajfa-10968	114	10	d	d	PROPN
ajfa-10968	114	11	types	type	NOUN
ajfa-10968	114	12	can	can	AUX
ajfa-10968	114	13	be	be	AUX
ajfa-10968	114	14	directed	direct	VERB
ajfa-10968	114	15	at	at	ADP
ajfa-10968	114	16	explaining	explain	VERB
ajfa-10968	114	17	,	,	PUNCT
ajfa-10968	114	18	understanding	understanding	NOUN
ajfa-10968	114	19	and	and	CCONJ
ajfa-10968	114	20	critiquing	critique	VERB
ajfa-10968	114	21	the	the	DET
ajfa-10968	114	22	motivations	motivation	NOUN
ajfa-10968	114	23	behind	behind	ADP
ajfa-10968	114	24	(	(	PUNCT
ajfa-10968	114	25	and/or	and/or	CCONJ
ajfa-10968	114	26	outcomes	outcome	NOUN
ajfa-10968	114	27	of	of	ADP
ajfa-10968	114	28	)	)	PUNCT
ajfa-10968	114	29	the	the	DET
ajfa-10968	114	30	adoption	adoption	NOUN
ajfa-10968	114	31	and	and	CCONJ
ajfa-10968	114	32	use	use	NOUN
ajfa-10968	114	33	of	of	ADP
ajfa-10968	114	34	accrual	accrual	ADJ
ajfa-10968	114	35	accounting	accounting	NOUN
ajfa-10968	114	36	techniques	technique	NOUN
ajfa-10968	114	37	/	/	SYM
ajfa-10968	114	38	approaches	approach	NOUN
ajfa-10968	114	39	.	.	PUNCT
ajfa-10968	115	1	such	such	ADJ
ajfa-10968	115	2	studies	study	NOUN
ajfa-10968	115	3	tend	tend	VERB
ajfa-10968	115	4	to	to	PART
ajfa-10968	115	5	reconfirm	reconfirm	VERB
ajfa-10968	115	6	or	or	CCONJ
ajfa-10968	115	7	object	object	VERB
ajfa-10968	115	8	to	to	ADP
ajfa-10968	115	9	the	the	DET
ajfa-10968	115	10	analysis	analysis	NOUN
ajfa-10968	115	11	advocated	advocate	VERB
ajfa-10968	115	12	by	by	ADP
ajfa-10968	115	13	prominent	prominent	ADJ
ajfa-10968	115	14	authors	author	NOUN
ajfa-10968	115	15	,	,	PUNCT
ajfa-10968	115	16	such	such	ADJ
ajfa-10968	115	17	as	as	ADP
ajfa-10968	115	18	guthrie	guthrie	PROPN
ajfa-10968	115	19	(	(	PUNCT
ajfa-10968	115	20	1998	1998	NUM
ajfa-10968	115	21	)	)	PUNCT
ajfa-10968	115	22	,	,	PUNCT
ajfa-10968	115	23	pallot	pallot	NOUN
ajfa-10968	115	24	(	(	PUNCT
ajfa-10968	115	25	1999	1999	NUM
ajfa-10968	115	26	)	)	PUNCT
ajfa-10968	115	27	,	,	PUNCT
ajfa-10968	115	28	mellet	mellet	NOUN
ajfa-10968	115	29	(	(	PUNCT
ajfa-10968	115	30	1997	1997	NUM
ajfa-10968	115	31	)	)	PUNCT
ajfa-10968	115	32	and	and	CCONJ
ajfa-10968	115	33	pollitt	pollitt	NOUN
ajfa-10968	115	34	(	(	PUNCT
ajfa-10968	115	35	2002	2002	NUM
ajfa-10968	115	36	)	)	PUNCT
ajfa-10968	115	37	.	.	PUNCT
ajfa-10968	116	1	most	most	ADJ
ajfa-10968	116	2	research	research	NOUN
ajfa-10968	116	3	in	in	ADP
ajfa-10968	116	4	this	this	DET
ajfa-10968	116	5	area	area	NOUN
ajfa-10968	116	6	has	have	AUX
ajfa-10968	116	7	tried	try	VERB
ajfa-10968	116	8	to	to	PART
ajfa-10968	116	9	be	be	AUX
ajfa-10968	116	10	more	more	ADV
ajfa-10968	116	11	critical	critical	ADJ
ajfa-10968	116	12	in	in	ADP
ajfa-10968	116	13	its	its	PRON
ajfa-10968	116	14	analysis	analysis	NOUN
ajfa-10968	116	15	of	of	ADP
ajfa-10968	116	16	the	the	DET
ajfa-10968	116	17	adoption	adoption	NOUN
ajfa-10968	116	18	of	of	ADP
ajfa-10968	116	19	accrual	accrual	ADJ
ajfa-10968	116	20	accounting	accounting	NOUN
ajfa-10968	116	21	techniques	technique	NOUN
ajfa-10968	116	22	/	/	SYM
ajfa-10968	116	23	approaches	approach	NOUN
ajfa-10968	116	24	in	in	ADP
ajfa-10968	116	25	various	various	ADJ
ajfa-10968	116	26	organisational	organisational	ADJ
ajfa-10968	116	27	contexts	contexts	NOUN
ajfa-10968	116	28	,	,	PUNCT
ajfa-10968	116	29	and	and	CCONJ
ajfa-10968	116	30	to	to	PART
ajfa-10968	116	31	not	not	PART
ajfa-10968	116	32	bluntly	bluntly	ADV
ajfa-10968	116	33	favour	favour	VERB
ajfa-10968	116	34	the	the	DET
ajfa-10968	116	35	idealistic	idealistic	ADJ
ajfa-10968	116	36	conceptions	conception	NOUN
ajfa-10968	116	37	of	of	ADP
ajfa-10968	116	38	accrual	accrual	ADJ
ajfa-10968	116	39	accounting	accounting	NOUN
ajfa-10968	116	40	practices	practice	NOUN
ajfa-10968	116	41	put	put	VERB
ajfa-10968	116	42	forward	forward	ADV
ajfa-10968	116	43	by	by	ADP
ajfa-10968	116	44	npm	npm	PROPN
ajfa-10968	116	45	advocators	advocator	NOUN
ajfa-10968	116	46	such	such	ADJ
ajfa-10968	116	47	as	as	ADP
ajfa-10968	116	48	politicians	politician	NOUN
ajfa-10968	116	49	and	and	CCONJ
ajfa-10968	116	50	the	the	DET
ajfa-10968	116	51	imf	imf	PROPN
ajfa-10968	116	52	.	.	PUNCT
ajfa-10968	117	1	the	the	DET
ajfa-10968	117	2	critical	critical	ADJ
ajfa-10968	117	3	examination	examination	NOUN
ajfa-10968	117	4	of	of	ADP
ajfa-10968	117	5	how	how	SCONJ
ajfa-10968	117	6	and	and	CCONJ
ajfa-10968	117	7	why	why	SCONJ
ajfa-10968	117	8	accrual	accrual	ADJ
ajfa-10968	117	9	accounting	accounting	NOUN
ajfa-10968	117	10	techniques	technique	NOUN
ajfa-10968	117	11	/	/	SYM
ajfa-10968	117	12	approaches	approach	NOUN
ajfa-10968	117	13	are	be	AUX
ajfa-10968	117	14	used	use	VERB
ajfa-10968	117	15	in	in	ADP
ajfa-10968	117	16	public	public	ADJ
ajfa-10968	117	17	sector	sector	NOUN
ajfa-10968	117	18	contexts	context	NOUN
ajfa-10968	117	19	and	and	CCONJ
ajfa-10968	117	20	the	the	DET
ajfa-10968	117	21	outcomes	outcome	NOUN
ajfa-10968	117	22	(	(	PUNCT
ajfa-10968	117	23	intended	intend	VERB
ajfa-10968	117	24	and	and	CCONJ
ajfa-10968	117	25	unintended	unintended	ADJ
ajfa-10968	117	26	)	)	PUNCT
ajfa-10968	117	27	of	of	ADP
ajfa-10968	117	28	their	their	PRON
ajfa-10968	117	29	use	use	NOUN
ajfa-10968	117	30	,	,	PUNCT
ajfa-10968	117	31	therefore	therefore	ADV
ajfa-10968	117	32	presents	present	VERB
ajfa-10968	117	33	a	a	DET
ajfa-10968	117	34	fourth	fourth	ADJ
ajfa-10968	117	35	agenda	agenda	NOUN
ajfa-10968	117	36	for	for	ADP
ajfa-10968	117	37	research	research	NOUN
ajfa-10968	117	38	that	that	PRON
ajfa-10968	117	39	builds	build	VERB
ajfa-10968	117	40	knowledge	knowledge	NOUN
ajfa-10968	117	41	to	to	PART
ajfa-10968	117	42	inform	inform	VERB
ajfa-10968	117	43	future	future	ADJ
ajfa-10968	117	44	research	research	NOUN
ajfa-10968	117	45	practice	practice	NOUN
ajfa-10968	117	46	/	/	SYM
ajfa-10968	117	47	theoretical	theoretical	ADJ
ajfa-10968	117	48	developments	development	NOUN
ajfa-10968	117	49	.	.	PUNCT
ajfa-10968	118	1	studies	study	NOUN
ajfa-10968	118	2	directed	direct	VERB
ajfa-10968	118	3	at	at	ADP
ajfa-10968	118	4	understanding	understand	VERB
ajfa-10968	118	5	the	the	DET
ajfa-10968	118	6	use	use	NOUN
ajfa-10968	118	7	of	of	ADP
ajfa-10968	118	8	accrual	accrual	ADJ
ajfa-10968	118	9	accounting	accounting	NOUN
ajfa-10968	118	10	techniques	technique	NOUN
ajfa-10968	118	11	/	/	SYM
ajfa-10968	118	12	approaches	approach	NOUN
ajfa-10968	118	13	(	(	PUNCT
ajfa-10968	118	14	research	research	NOUN
ajfa-10968	118	15	objective	objective	NOUN
ajfa-10968	118	16	d	d	NOUN
ajfa-10968	118	17	)	)	PUNCT
ajfa-10968	118	18	are	be	AUX
ajfa-10968	118	19	mainstream	mainstream	ADJ
ajfa-10968	118	20	in	in	ADP
ajfa-10968	118	21	our	our	PRON
ajfa-10968	118	22	review	review	NOUN
ajfa-10968	118	23	.	.	PUNCT
ajfa-10968	119	1	the	the	DET
ajfa-10968	119	2	theoretically	theoretically	ADV
ajfa-10968	119	3	oriented	orient	VERB
ajfa-10968	119	4	studies	study	NOUN
ajfa-10968	119	5	mostly	mostly	ADV
ajfa-10968	119	6	discuss	discuss	VERB
ajfa-10968	119	7	how	how	SCONJ
ajfa-10968	119	8	technical	technical	ADJ
ajfa-10968	119	9	accounting	accounting	NOUN
ajfa-10968	119	10	is	be	AUX
ajfa-10968	119	11	applied	apply	VERB
ajfa-10968	119	12	,	,	PUNCT
ajfa-10968	119	13	including	include	VERB
ajfa-10968	119	14	the	the	DET
ajfa-10968	119	15	organisational	organisational	ADJ
ajfa-10968	119	16	and	and	CCONJ
ajfa-10968	119	17	contextual	contextual	ADJ
ajfa-10968	119	18	factors	factor	NOUN
ajfa-10968	119	19	that	that	PRON
ajfa-10968	119	20	influence	influence	VERB
ajfa-10968	119	21	their	their	PRON
ajfa-10968	119	22	applications	application	NOUN
ajfa-10968	119	23	(	(	PUNCT
ajfa-10968	119	24	see	see	VERB
ajfa-10968	119	25	,	,	PUNCT
ajfa-10968	119	26	for	for	ADP
ajfa-10968	119	27	example	example	NOUN
ajfa-10968	119	28	,	,	PUNCT
ajfa-10968	119	29	newberry	newberry	PROPN
ajfa-10968	119	30	and	and	CCONJ
ajfa-10968	119	31	pallot	pallot	NOUN
ajfa-10968	119	32	,	,	PUNCT
ajfa-10968	119	33	2005	2005	NUM
ajfa-10968	119	34	;	;	PUNCT
ajfa-10968	119	35	barton	barton	PROPN
ajfa-10968	119	36	,	,	PUNCT
ajfa-10968	119	37	2004	2004	NUM
ajfa-10968	119	38	;	;	PUNCT
ajfa-10968	119	39	pallot	pallot	NOUN
ajfa-10968	119	40	,	,	PUNCT
ajfa-10968	119	41	2001	2001	NUM
ajfa-10968	119	42	)	)	PUNCT
ajfa-10968	119	43	.	.	PUNCT
ajfa-10968	120	1	in	in	ADP
ajfa-10968	120	2	general	general	ADJ
ajfa-10968	120	3	,	,	PUNCT
ajfa-10968	120	4	most	most	ADJ
ajfa-10968	120	5	studies	study	NOUN
ajfa-10968	120	6	that	that	PRON
ajfa-10968	120	7	fall	fall	VERB
ajfa-10968	120	8	under	under	ADP
ajfa-10968	120	9	this	this	DET
ajfa-10968	120	10	category	category	NOUN
ajfa-10968	120	11	are	be	AUX
ajfa-10968	120	12	mainly	mainly	ADV
ajfa-10968	120	13	reflective	reflective	ADJ
ajfa-10968	120	14	in	in	ADP
ajfa-10968	120	15	nature	nature	NOUN
ajfa-10968	120	16	–	–	PUNCT
ajfa-10968	120	17	that	that	ADV
ajfa-10968	120	18	is	is	ADV
ajfa-10968	120	19	,	,	PUNCT
ajfa-10968	120	20	they	they	PRON
ajfa-10968	120	21	tend	tend	VERB
ajfa-10968	120	22	to	to	PART
ajfa-10968	120	23	critically	critically	ADV
ajfa-10968	120	24	examine	examine	VERB
ajfa-10968	120	25	the	the	DET
ajfa-10968	120	26	development	development	NOUN
ajfa-10968	120	27	and	and	CCONJ
ajfa-10968	120	28	application	application	NOUN
ajfa-10968	120	29	of	of	ADP
ajfa-10968	120	30	accrual	accrual	ADJ
ajfa-10968	120	31	accounting	accounting	NOUN
ajfa-10968	120	32	techniques	technique	NOUN
ajfa-10968	120	33	/	/	SYM
ajfa-10968	120	34	approaches	approach	NOUN
ajfa-10968	120	35	by	by	ADP
ajfa-10968	120	36	indirectly	indirectly	ADV
ajfa-10968	120	37	defined	define	VERB
ajfa-10968	120	38	theoretical	theoretical	ADJ
ajfa-10968	120	39	explanation	explanation	NOUN
ajfa-10968	120	40	(	(	PUNCT
ajfa-10968	120	41	see	see	VERB
ajfa-10968	120	42	,	,	PUNCT
ajfa-10968	120	43	for	for	ADP
ajfa-10968	120	44	example	example	NOUN
ajfa-10968	120	45	,	,	PUNCT
ajfa-10968	120	46	potters	potter	NOUN
ajfa-10968	120	47	,	,	PUNCT
ajfa-10968	120	48	2002	2002	NUM
ajfa-10968	120	49	;	;	PUNCT
ajfa-10968	120	50	garseth	garseth	NOUN
ajfa-10968	120	51	,	,	PUNCT
ajfa-10968	120	52	2011	2011	NUM
ajfa-10968	120	53	;	;	PUNCT
ajfa-10968	120	54	brorstrom	brorstrom	NOUN
ajfa-10968	120	55	,	,	PUNCT
ajfa-10968	120	56	1998	1998	NUM
ajfa-10968	120	57	)	)	PUNCT
ajfa-10968	120	58	.	.	PUNCT
ajfa-10968	121	1	below	below	ADP
ajfa-10968	121	2	are	be	AUX
ajfa-10968	121	3	two	two	NUM
ajfa-10968	121	4	examples	example	NOUN
ajfa-10968	121	5	of	of	ADP
ajfa-10968	121	6	research	research	NOUN
ajfa-10968	121	7	objective	objective	NOUN
ajfa-10968	121	8	d	d	NOUN
ajfa-10968	121	9	type	type	NOUN
ajfa-10968	121	10	of	of	ADP
ajfa-10968	121	11	studies	study	NOUN
ajfa-10968	121	12	.	.	PUNCT
ajfa-10968	122	1	potters	potter	NOUN
ajfa-10968	122	2	’	'	PUNCT
ajfa-10968	122	3	(	(	PUNCT
ajfa-10968	122	4	2002	2002	NUM
ajfa-10968	122	5	)	)	PUNCT
ajfa-10968	122	6	study	study	NOUN
ajfa-10968	122	7	discusses	discuss	VERB
ajfa-10968	122	8	how	how	SCONJ
ajfa-10968	122	9	technical	technical	ADJ
ajfa-10968	122	10	accounting	accounting	NOUN
ajfa-10968	122	11	is	be	AUX
ajfa-10968	122	12	used	use	VERB
ajfa-10968	122	13	to	to	PART
ajfa-10968	122	14	understand	understand	VERB
ajfa-10968	122	15	financial	financial	ADJ
ajfa-10968	122	16	accounting	accounting	NOUN
ajfa-10968	122	17	reforms	reform	NOUN
ajfa-10968	122	18	in	in	ADP
ajfa-10968	122	19	public	public	ADJ
ajfa-10968	122	20	sector	sector	NOUN
ajfa-10968	122	21	organisations	organisation	NOUN
ajfa-10968	122	22	.	.	PUNCT
ajfa-10968	123	1	potters	potter	NOUN
ajfa-10968	123	2	explores	explore	VERB
ajfa-10968	123	3	the	the	DET
ajfa-10968	123	4	forces	force	NOUN
ajfa-10968	123	5	at	at	ADP
ajfa-10968	123	6	work	work	NOUN
ajfa-10968	123	7	in	in	ADP
ajfa-10968	123	8	shaping	shape	VERB
ajfa-10968	123	9	the	the	DET
ajfa-10968	123	10	recent	recent	ADJ
ajfa-10968	123	11	innovation	innovation	NOUN
ajfa-10968	123	12	in	in	ADP
ajfa-10968	123	13	australian	australian	ADJ
ajfa-10968	123	14	public	public	ADJ
ajfa-10968	123	15	sector	sector	NOUN
ajfa-10968	123	16	financial	financial	ADJ
ajfa-10968	123	17	accounting	accounting	NOUN
ajfa-10968	123	18	reforms	reform	NOUN
ajfa-10968	123	19	.	.	PUNCT
ajfa-10968	124	1	he	he	PRON
ajfa-10968	124	2	pins	pin	VERB
ajfa-10968	124	3	the	the	DET
ajfa-10968	124	4	research	research	NOUN
ajfa-10968	124	5	findings	finding	NOUN
ajfa-10968	124	6	to	to	ADP
ajfa-10968	124	7	douglas	douglas	PROPN
ajfa-10968	124	8	’s	’s	PART
ajfa-10968	124	9	institutional	institutional	ADJ
ajfa-10968	124	10	thinking	thinking	NOUN
ajfa-10968	124	11	in	in	ADP
ajfa-10968	124	12	understanding	understand	VERB
ajfa-10968	124	13	the	the	DET
ajfa-10968	124	14	connection	connection	NOUN
ajfa-10968	124	15	between	between	ADP
ajfa-10968	124	16	the	the	DET
ajfa-10968	124	17	preparation	preparation	NOUN
ajfa-10968	124	18	of	of	ADP
ajfa-10968	124	19	a	a	DET
ajfa-10968	124	20	conventional	conventional	ADJ
ajfa-10968	124	21	accounting	accounting	NOUN
ajfa-10968	124	22	report	report	NOUN
ajfa-10968	124	23	and	and	CCONJ
ajfa-10968	124	24	the	the	DET
ajfa-10968	124	25	improvement	improvement	NOUN
ajfa-10968	124	26	in	in	ADP
ajfa-10968	124	27	the	the	DET
ajfa-10968	124	28	accountability	accountability	NOUN
ajfa-10968	124	29	and	and	CCONJ
ajfa-10968	124	30	performance	performance	NOUN
ajfa-10968	124	31	of	of	ADP
ajfa-10968	124	32	diverse	diverse	ADJ
ajfa-10968	124	33	public	public	ADJ
ajfa-10968	124	34	sector	sector	NOUN
ajfa-10968	124	35	entities	entity	NOUN
ajfa-10968	124	36	.	.	PUNCT
ajfa-10968	125	1	douglas	douglas	PROPN
ajfa-10968	125	2	’s	’s	PART
ajfa-10968	125	3	theory	theory	NOUN
ajfa-10968	125	4	suggested	suggest	VERB
ajfa-10968	125	5	that	that	SCONJ
ajfa-10968	125	6	institutions	institution	NOUN
ajfa-10968	125	7	are	be	AUX
ajfa-10968	125	8	primarily	primarily	ADV
ajfa-10968	125	9	denoted	denote	VERB
ajfa-10968	125	10	by	by	ADP
ajfa-10968	125	11	their	their	PRON
ajfa-10968	125	12	role	role	NOUN
ajfa-10968	125	13	in	in	ADP
ajfa-10968	125	14	shaping	shape	VERB
ajfa-10968	125	15	the	the	DET
ajfa-10968	125	16	thinking	thinking	NOUN
ajfa-10968	125	17	of	of	ADP
ajfa-10968	125	18	associated	associated	ADJ
ajfa-10968	125	19	individuals	individual	NOUN
ajfa-10968	125	20	.	.	PUNCT
ajfa-10968	126	1	the	the	DET
ajfa-10968	126	2	theory	theory	NOUN
ajfa-10968	126	3	also	also	ADV
ajfa-10968	126	4	postulates	postulate	VERB
ajfa-10968	126	5	that	that	SCONJ
ajfa-10968	126	6	societies	society	NOUN
ajfa-10968	126	7	and	and	CCONJ
ajfa-10968	126	8	cultures	culture	NOUN
ajfa-10968	126	9	develop	develop	VERB
ajfa-10968	126	10	legitimised	legitimise	VERB
ajfa-10968	126	11	social	social	ADJ
ajfa-10968	126	12	groupings	grouping	NOUN
ajfa-10968	126	13	such	such	ADJ
ajfa-10968	126	14	as	as	ADP
ajfa-10968	126	15	families	family	NOUN
ajfa-10968	126	16	,	,	PUNCT
ajfa-10968	126	17	or	or	CCONJ
ajfa-10968	126	18	legitimised	legitimise	VERB
ajfa-10968	126	19	social	social	ADJ
ajfa-10968	126	20	processes	process	NOUN
ajfa-10968	126	21	such	such	ADJ
ajfa-10968	126	22	as	as	ADP
ajfa-10968	126	23	games	game	NOUN
ajfa-10968	126	24	or	or	CCONJ
ajfa-10968	126	25	ceremonies	ceremony	NOUN
ajfa-10968	126	26	.	.	PUNCT
ajfa-10968	127	1	douglas	douglas	PROPN
ajfa-10968	127	2	refers	refer	VERB
ajfa-10968	127	3	to	to	ADP
ajfa-10968	127	4	these	these	DET
ajfa-10968	127	5	legitimised	legitimise	VERB
ajfa-10968	127	6	groups	group	NOUN
ajfa-10968	127	7	or	or	CCONJ
ajfa-10968	127	8	processes	process	NOUN
ajfa-10968	127	9	as	as	ADP
ajfa-10968	127	10	an	an	DET
ajfa-10968	127	11	“	"	PUNCT
ajfa-10968	127	12	institution	institution	NOUN
ajfa-10968	127	13	”	"	PUNCT
ajfa-10968	127	14	.	.	PUNCT
ajfa-10968	128	1	the	the	DET
ajfa-10968	128	2	study	study	NOUN
ajfa-10968	128	3	found	find	VERB
ajfa-10968	128	4	that	that	SCONJ
ajfa-10968	128	5	the	the	DET
ajfa-10968	128	6	commercial	commercial	ADJ
ajfa-10968	128	7	accounting	accounting	NOUN
ajfa-10968	128	8	framework	framework	NOUN
ajfa-10968	128	9	has	have	AUX
ajfa-10968	128	10	been	be	AUX
ajfa-10968	128	11	influential	influential	ADJ
ajfa-10968	128	12	in	in	ADP
ajfa-10968	128	13	shaping	shape	VERB
ajfa-10968	128	14	the	the	DET
ajfa-10968	128	15	nature	nature	NOUN
ajfa-10968	128	16	of	of	ADP
ajfa-10968	128	17	content	content	NOUN
ajfa-10968	128	18	of	of	ADP
ajfa-10968	128	19	recent	recent	ADJ
ajfa-10968	128	20	accounting	accounting	NOUN
ajfa-10968	128	21	reforms	reform	NOUN
ajfa-10968	128	22	in	in	ADP
ajfa-10968	128	23	the	the	DET
ajfa-10968	128	24	australian	australian	ADJ
ajfa-10968	128	25	public	public	ADJ
ajfa-10968	128	26	sectors	sector	NOUN
ajfa-10968	128	27	.	.	PUNCT
ajfa-10968	129	1	bogt	bogt	PROPN
ajfa-10968	129	2	’s	’s	PART
ajfa-10968	129	3	(	(	PUNCT
ajfa-10968	129	4	2008	2008	NUM
ajfa-10968	129	5	)	)	PUNCT
ajfa-10968	129	6	study	study	NOUN
ajfa-10968	129	7	examines	examine	VERB
ajfa-10968	129	8	accounting	accounting	NOUN
ajfa-10968	129	9	change	change	NOUN
ajfa-10968	129	10	from	from	ADP
ajfa-10968	129	11	an	an	DET
ajfa-10968	129	12	institutional	institutional	ADJ
ajfa-10968	129	13	point	point	NOUN
ajfa-10968	129	14	of	of	ADP
ajfa-10968	129	15	view	view	NOUN
ajfa-10968	129	16	.	.	PUNCT
ajfa-10968	130	1	the	the	DET
ajfa-10968	130	2	asian	asian	ADJ
ajfa-10968	130	3	journal	journal	PROPN
ajfa-10968	130	4	of	of	ADP
ajfa-10968	130	5	finance	finance	PROPN
ajfa-10968	130	6	&	&	CCONJ
ajfa-10968	130	7	accounting	accounting	PROPN
ajfa-10968	130	8	issn	issn	PROPN
ajfa-10968	130	9	1946	1946	NUM
ajfa-10968	130	10	-	-	PUNCT
ajfa-10968	130	11	052x	052x	PROPN
ajfa-10968	130	12	2017	2017	NUM
ajfa-10968	130	13	,	,	PUNCT
ajfa-10968	130	14	vol	vol	NOUN
ajfa-10968	130	15	.	.	NOUN
ajfa-10968	130	16	9	9	NUM
ajfa-10968	130	17	,	,	PUNCT
ajfa-10968	130	18	no	no	INTJ
ajfa-10968	130	19	.	.	NOUN
ajfa-10968	130	20	1	1	NUM
ajfa-10968	130	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10968	130	22	254	254	NUM
ajfa-10968	130	23	study	study	NOUN
ajfa-10968	130	24	focuses	focus	VERB
ajfa-10968	130	25	on	on	ADP
ajfa-10968	130	26	the	the	DET
ajfa-10968	130	27	various	various	ADJ
ajfa-10968	130	28	possible	possible	ADJ
ajfa-10968	130	29	reasons	reason	NOUN
ajfa-10968	130	30	for	for	ADP
ajfa-10968	130	31	their	their	PRON
ajfa-10968	130	32	introduction	introduction	NOUN
ajfa-10968	130	33	,	,	PUNCT
ajfa-10968	130	34	change	change	NOUN
ajfa-10968	130	35	process	process	NOUN
ajfa-10968	130	36	and	and	CCONJ
ajfa-10968	130	37	the	the	DET
ajfa-10968	130	38	effect	effect	NOUN
ajfa-10968	130	39	of	of	ADP
ajfa-10968	130	40	the	the	DET
ajfa-10968	130	41	changes	change	NOUN
ajfa-10968	130	42	on	on	ADP
ajfa-10968	130	43	the	the	DET
ajfa-10968	130	44	dutch	dutch	ADJ
ajfa-10968	130	45	public	public	ADJ
ajfa-10968	130	46	sector	sector	NOUN
ajfa-10968	130	47	.	.	PUNCT
ajfa-10968	131	1	to	to	PART
ajfa-10968	131	2	encapsulate	encapsulate	VERB
ajfa-10968	131	3	the	the	DET
ajfa-10968	131	4	explanations	explanation	NOUN
ajfa-10968	131	5	,	,	PUNCT
ajfa-10968	131	6	bogt	bogt	PROPN
ajfa-10968	131	7	uses	use	VERB
ajfa-10968	131	8	burns	burn	NOUN
ajfa-10968	131	9	and	and	CCONJ
ajfa-10968	131	10	scapen	scapen	ADJ
ajfa-10968	131	11	’s	’s	PART
ajfa-10968	131	12	(	(	PUNCT
ajfa-10968	131	13	2000	2000	NUM
ajfa-10968	131	14	)	)	PUNCT
ajfa-10968	131	15	framework	framework	NOUN
ajfa-10968	131	16	for	for	ADP
ajfa-10968	131	17	accounting	accounting	NOUN
ajfa-10968	131	18	change	change	NOUN
ajfa-10968	131	19	.	.	PUNCT
ajfa-10968	132	1	bogt	bogt	PROPN
ajfa-10968	132	2	’s	’s	PART
ajfa-10968	132	3	(	(	PUNCT
ajfa-10968	132	4	2008	2008	NUM
ajfa-10968	132	5	)	)	PUNCT
ajfa-10968	132	6	research	research	NOUN
ajfa-10968	132	7	indicates	indicate	VERB
ajfa-10968	132	8	that	that	SCONJ
ajfa-10968	132	9	economic	economic	ADJ
ajfa-10968	132	10	issues	issue	NOUN
ajfa-10968	132	11	,	,	PUNCT
ajfa-10968	132	12	such	such	ADJ
ajfa-10968	132	13	as	as	ADP
ajfa-10968	132	14	budgetary	budgetary	ADJ
ajfa-10968	132	15	pressures	pressure	NOUN
ajfa-10968	132	16	,	,	PUNCT
ajfa-10968	132	17	played	play	VERB
ajfa-10968	132	18	a	a	DET
ajfa-10968	132	19	role	role	NOUN
ajfa-10968	132	20	in	in	ADP
ajfa-10968	132	21	the	the	DET
ajfa-10968	132	22	introduction	introduction	NOUN
ajfa-10968	132	23	of	of	ADP
ajfa-10968	132	24	various	various	ADJ
ajfa-10968	132	25	accounting	accounting	NOUN
ajfa-10968	132	26	changes	change	NOUN
ajfa-10968	132	27	.	.	PUNCT
ajfa-10968	133	1	further	far	ADV
ajfa-10968	133	2	,	,	PUNCT
ajfa-10968	133	3	several	several	ADJ
ajfa-10968	133	4	changes	change	NOUN
ajfa-10968	133	5	were	be	AUX
ajfa-10968	133	6	introduced	introduce	VERB
ajfa-10968	133	7	because	because	SCONJ
ajfa-10968	133	8	they	they	PRON
ajfa-10968	133	9	were	be	AUX
ajfa-10968	133	10	a	a	DET
ajfa-10968	133	11	‘	'	PUNCT
ajfa-10968	133	12	success	success	NOUN
ajfa-10968	133	13	’	'	PUNCT
ajfa-10968	133	14	elsewhere	elsewhere	ADV
ajfa-10968	133	15	,	,	PUNCT
ajfa-10968	133	16	in	in	ADP
ajfa-10968	133	17	order	order	NOUN
ajfa-10968	133	18	to	to	PART
ajfa-10968	133	19	look	look	VERB
ajfa-10968	133	20	‘	'	PUNCT
ajfa-10968	133	21	modern	modern	ADJ
ajfa-10968	133	22	’	'	PUNCT
ajfa-10968	133	23	,	,	PUNCT
ajfa-10968	133	24	because	because	SCONJ
ajfa-10968	133	25	they	they	PRON
ajfa-10968	133	26	were	be	AUX
ajfa-10968	133	27	expected	expect	VERB
ajfa-10968	133	28	by	by	ADP
ajfa-10968	133	29	certain	certain	ADJ
ajfa-10968	133	30	stakeholders	stakeholder	NOUN
ajfa-10968	133	31	,	,	PUNCT
ajfa-10968	133	32	or	or	CCONJ
ajfa-10968	133	33	because	because	SCONJ
ajfa-10968	133	34	they	they	PRON
ajfa-10968	133	35	have	have	AUX
ajfa-10968	133	36	mandated	mandate	VERB
ajfa-10968	133	37	.	.	PUNCT
ajfa-10968	134	1	the	the	DET
ajfa-10968	134	2	underpinning	underpinning	ADJ
ajfa-10968	134	3	theory	theory	NOUN
ajfa-10968	134	4	indicates	indicate	VERB
ajfa-10968	134	5	that	that	SCONJ
ajfa-10968	134	6	accounting	accounting	NOUN
ajfa-10968	134	7	change	change	NOUN
ajfa-10968	134	8	in	in	ADP
ajfa-10968	134	9	the	the	DET
ajfa-10968	134	10	dutch	dutch	ADJ
ajfa-10968	134	11	public	public	ADJ
ajfa-10968	134	12	sector	sector	NOUN
ajfa-10968	134	13	,	,	PUNCT
ajfa-10968	134	14	driven	drive	VERB
ajfa-10968	134	15	by	by	ADP
ajfa-10968	134	16	the	the	DET
ajfa-10968	134	17	organisational	organisational	ADJ
ajfa-10968	134	18	culture	culture	NOUN
ajfa-10968	134	19	,	,	PUNCT
ajfa-10968	134	20	which	which	PRON
ajfa-10968	134	21	is	be	AUX
ajfa-10968	134	22	closely	closely	ADV
ajfa-10968	134	23	related	relate	VERB
ajfa-10968	134	24	to	to	ADP
ajfa-10968	134	25	the	the	DET
ajfa-10968	134	26	internal	internal	ADJ
ajfa-10968	134	27	institutions	institution	NOUN
ajfa-10968	134	28	,	,	PUNCT
ajfa-10968	134	29	might	might	AUX
ajfa-10968	134	30	be	be	AUX
ajfa-10968	134	31	an	an	DET
ajfa-10968	134	32	important	important	ADJ
ajfa-10968	134	33	effect	effect	NOUN
ajfa-10968	134	34	of	of	ADP
ajfa-10968	134	35	management	management	NOUN
ajfa-10968	134	36	accounting	accounting	NOUN
ajfa-10968	134	37	changes	change	NOUN
ajfa-10968	134	38	and	and	CCONJ
ajfa-10968	134	39	those	those	DET
ajfa-10968	134	40	changes	change	NOUN
ajfa-10968	134	41	will	will	AUX
ajfa-10968	134	42	gradually	gradually	ADV
ajfa-10968	134	43	become	become	VERB
ajfa-10968	134	44	routines	routine	NOUN
ajfa-10968	134	45	and	and	CCONJ
ajfa-10968	134	46	institutions	institution	NOUN
ajfa-10968	134	47	.	.	PUNCT
ajfa-10968	135	1	hence	hence	ADV
ajfa-10968	135	2	,	,	PUNCT
ajfa-10968	135	3	bogt	bogt	PROPN
ajfa-10968	135	4	’s	’s	PART
ajfa-10968	135	5	(	(	PUNCT
ajfa-10968	135	6	2008	2008	NUM
ajfa-10968	135	7	)	)	PUNCT
ajfa-10968	135	8	study	study	NOUN
ajfa-10968	135	9	showcased	showcase	VERB
ajfa-10968	135	10	how	how	SCONJ
ajfa-10968	135	11	a	a	DET
ajfa-10968	135	12	certain	certain	ADJ
ajfa-10968	135	13	theory	theory	NOUN
ajfa-10968	135	14	was	be	AUX
ajfa-10968	135	15	chosen	choose	VERB
ajfa-10968	135	16	to	to	PART
ajfa-10968	135	17	examine	examine	VERB
ajfa-10968	135	18	the	the	DET
ajfa-10968	135	19	development	development	NOUN
ajfa-10968	135	20	and	and	CCONJ
ajfa-10968	135	21	use	use	NOUN
ajfa-10968	135	22	of	of	ADP
ajfa-10968	135	23	accrual	accrual	ADJ
ajfa-10968	135	24	accounting	accounting	NOUN
ajfa-10968	135	25	techniques	technique	NOUN
ajfa-10968	135	26	/	/	SYM
ajfa-10968	135	27	approaches	approach	NOUN
ajfa-10968	135	28	in	in	ADP
ajfa-10968	135	29	public	public	ADJ
ajfa-10968	135	30	sector	sector	NOUN
ajfa-10968	135	31	organisations	organisation	NOUN
ajfa-10968	135	32	.	.	PUNCT
ajfa-10968	136	1	finally	finally	ADV
ajfa-10968	136	2	,	,	PUNCT
ajfa-10968	136	3	the	the	DET
ajfa-10968	136	4	fourth	fourth	ADJ
ajfa-10968	136	5	research	research	NOUN
ajfa-10968	136	6	objective	objective	NOUN
ajfa-10968	136	7	(	(	PUNCT
ajfa-10968	136	8	research	research	NOUN
ajfa-10968	136	9	objective	objective	NOUN
ajfa-10968	136	10	c	c	NOUN
ajfa-10968	136	11	)	)	PUNCT
ajfa-10968	136	12	relates	relate	VERB
ajfa-10968	136	13	to	to	ADP
ajfa-10968	136	14	identifying	identify	VERB
ajfa-10968	136	15	the	the	DET
ajfa-10968	136	16	conditions	condition	NOUN
ajfa-10968	136	17	of	of	ADP
ajfa-10968	136	18	the	the	DET
ajfa-10968	136	19	success	success	NOUN
ajfa-10968	136	20	/	/	SYM
ajfa-10968	136	21	failure	failure	NOUN
ajfa-10968	136	22	of	of	ADP
ajfa-10968	136	23	accrual	accrual	ADJ
ajfa-10968	136	24	accounting	accounting	NOUN
ajfa-10968	136	25	techniques	technique	NOUN
ajfa-10968	136	26	and	and	CCONJ
ajfa-10968	136	27	approaches	approach	NOUN
ajfa-10968	136	28	.	.	PUNCT
ajfa-10968	137	1	the	the	DET
ajfa-10968	137	2	reviewed	review	VERB
ajfa-10968	137	3	articles	article	NOUN
ajfa-10968	137	4	reveal	reveal	VERB
ajfa-10968	137	5	that	that	SCONJ
ajfa-10968	137	6	the	the	DET
ajfa-10968	137	7	successful	successful	ADJ
ajfa-10968	137	8	criteria	criterion	NOUN
ajfa-10968	137	9	for	for	ADP
ajfa-10968	137	10	introducing	introduce	VERB
ajfa-10968	137	11	new	new	ADJ
ajfa-10968	137	12	accounting	accounting	NOUN
ajfa-10968	137	13	techniques	technique	NOUN
ajfa-10968	137	14	/	/	SYM
ajfa-10968	137	15	approaches	approach	NOUN
ajfa-10968	137	16	in	in	ADP
ajfa-10968	137	17	public	public	ADJ
ajfa-10968	137	18	sectors	sector	NOUN
ajfa-10968	137	19	depend	depend	VERB
ajfa-10968	137	20	not	not	PART
ajfa-10968	137	21	only	only	ADV
ajfa-10968	137	22	on	on	ADP
ajfa-10968	137	23	the	the	DET
ajfa-10968	137	24	organisation	organisation	NOUN
ajfa-10968	137	25	’s	’s	PART
ajfa-10968	137	26	ability	ability	NOUN
ajfa-10968	137	27	to	to	PART
ajfa-10968	137	28	identify	identify	VERB
ajfa-10968	137	29	appropriate	appropriate	ADJ
ajfa-10968	137	30	techniques	technique	NOUN
ajfa-10968	137	31	,	,	PUNCT
ajfa-10968	137	32	but	but	CCONJ
ajfa-10968	137	33	also	also	ADV
ajfa-10968	137	34	on	on	ADP
ajfa-10968	137	35	behavioural	behavioural	ADJ
ajfa-10968	137	36	issues	issue	NOUN
ajfa-10968	137	37	,	,	PUNCT
ajfa-10968	137	38	such	such	ADJ
ajfa-10968	137	39	as	as	ADP
ajfa-10968	137	40	a	a	DET
ajfa-10968	137	41	good	good	ADJ
ajfa-10968	137	42	match	match	NOUN
ajfa-10968	137	43	between	between	ADP
ajfa-10968	137	44	various	various	ADJ
ajfa-10968	137	45	controls	control	NOUN
ajfa-10968	137	46	,	,	PUNCT
ajfa-10968	137	47	organisational	organisational	ADJ
ajfa-10968	137	48	cultures	culture	NOUN
ajfa-10968	137	49	,	,	PUNCT
ajfa-10968	137	50	and	and	CCONJ
ajfa-10968	137	51	attention	attention	NOUN
ajfa-10968	137	52	paid	pay	VERB
ajfa-10968	137	53	to	to	ADP
ajfa-10968	137	54	the	the	DET
ajfa-10968	137	55	recruitment	recruitment	NOUN
ajfa-10968	137	56	and	and	CCONJ
ajfa-10968	137	57	training	training	NOUN
ajfa-10968	137	58	of	of	ADP
ajfa-10968	137	59	employees	employee	NOUN
ajfa-10968	137	60	(	(	PUNCT
ajfa-10968	137	61	e.g.	e.g.	ADV
ajfa-10968	137	62	nepworth	nepworth	NOUN
ajfa-10968	137	63	,	,	PUNCT
ajfa-10968	137	64	2003	2003	NUM
ajfa-10968	137	65	;	;	PUNCT
ajfa-10968	137	66	robinson	robinson	PROPN
ajfa-10968	137	67	,	,	PUNCT
ajfa-10968	137	68	1998	1998	NUM
ajfa-10968	137	69	;	;	PUNCT
ajfa-10968	137	70	lye	lye	PROPN
ajfa-10968	137	71	et	et	PROPN
ajfa-10968	137	72	al	al	PROPN
ajfa-10968	137	73	.	.	PROPN
ajfa-10968	137	74	,	,	PUNCT
ajfa-10968	137	75	2005	2005	NUM
ajfa-10968	137	76	)	)	PUNCT
ajfa-10968	137	77	.	.	PUNCT
ajfa-10968	138	1	based	base	VERB
ajfa-10968	138	2	on	on	ADP
ajfa-10968	138	3	the	the	DET
ajfa-10968	138	4	analysis	analysis	NOUN
ajfa-10968	138	5	,	,	PUNCT
ajfa-10968	138	6	classifying	classify	VERB
ajfa-10968	138	7	the	the	DET
ajfa-10968	138	8	conditions	condition	NOUN
ajfa-10968	138	9	that	that	PRON
ajfa-10968	138	10	support	support	VERB
ajfa-10968	138	11	successful	successful	ADJ
ajfa-10968	138	12	implementation	implementation	NOUN
ajfa-10968	138	13	is	be	AUX
ajfa-10968	138	14	a	a	DET
ajfa-10968	138	15	common	common	ADJ
ajfa-10968	138	16	research	research	NOUN
ajfa-10968	138	17	objective	objective	NOUN
ajfa-10968	138	18	among	among	ADP
ajfa-10968	138	19	scholars	scholar	NOUN
ajfa-10968	138	20	.	.	PUNCT
ajfa-10968	139	1	furthermore	furthermore	ADV
ajfa-10968	139	2	,	,	PUNCT
ajfa-10968	139	3	research	research	NOUN
ajfa-10968	139	4	objective	objective	NOUN
ajfa-10968	139	5	c	c	PROPN
ajfa-10968	139	6	was	be	AUX
ajfa-10968	139	7	commonly	commonly	ADV
ajfa-10968	139	8	chosen	choose	VERB
ajfa-10968	139	9	as	as	ADP
ajfa-10968	139	10	a	a	DET
ajfa-10968	139	11	complimentary	complimentary	ADJ
ajfa-10968	139	12	focus	focus	NOUN
ajfa-10968	139	13	by	by	ADP
ajfa-10968	139	14	scholars	scholar	NOUN
ajfa-10968	139	15	and	and	CCONJ
ajfa-10968	139	16	seldom	seldom	ADV
ajfa-10968	139	17	stood	stand	VERB
ajfa-10968	139	18	as	as	ADP
ajfa-10968	139	19	the	the	DET
ajfa-10968	139	20	main	main	ADJ
ajfa-10968	139	21	focus	focus	NOUN
ajfa-10968	139	22	of	of	ADP
ajfa-10968	139	23	their	their	PRON
ajfa-10968	139	24	study	study	NOUN
ajfa-10968	139	25	.	.	PUNCT
ajfa-10968	140	1	research	research	NOUN
ajfa-10968	140	2	objective	objective	NOUN
ajfa-10968	140	3	c	c	PROPN
ajfa-10968	140	4	is	be	AUX
ajfa-10968	140	5	mostly	mostly	ADV
ajfa-10968	140	6	complimented	compliment	VERB
ajfa-10968	140	7	either	either	CCONJ
ajfa-10968	140	8	with	with	ADP
ajfa-10968	140	9	research	research	NOUN
ajfa-10968	140	10	objectives	objective	NOUN
ajfa-10968	140	11	b	b	PROPN
ajfa-10968	140	12	or	or	CCONJ
ajfa-10968	140	13	d.	d.	PROPN
ajfa-10968	140	14	for	for	ADP
ajfa-10968	140	15	instance	instance	NOUN
ajfa-10968	140	16	,	,	PUNCT
ajfa-10968	140	17	when	when	SCONJ
ajfa-10968	140	18	the	the	DET
ajfa-10968	140	19	scholar	scholar	NOUN
ajfa-10968	140	20	tries	try	VERB
ajfa-10968	140	21	to	to	PART
ajfa-10968	140	22	build	build	VERB
ajfa-10968	140	23	a	a	DET
ajfa-10968	140	24	theoretical	theoretical	ADJ
ajfa-10968	140	25	explanation	explanation	NOUN
ajfa-10968	140	26	and	and	CCONJ
ajfa-10968	140	27	understanding	understanding	NOUN
ajfa-10968	140	28	of	of	ADP
ajfa-10968	140	29	the	the	DET
ajfa-10968	140	30	adoption	adoption	NOUN
ajfa-10968	140	31	of	of	ADP
ajfa-10968	140	32	accrual	accrual	ADJ
ajfa-10968	140	33	accounting	accounting	NOUN
ajfa-10968	140	34	techniques	technique	NOUN
ajfa-10968	140	35	/	/	SYM
ajfa-10968	140	36	approaches	approach	NOUN
ajfa-10968	140	37	(	(	PUNCT
ajfa-10968	140	38	research	research	NOUN
ajfa-10968	140	39	objective	objective	NOUN
ajfa-10968	140	40	d	d	NOUN
ajfa-10968	140	41	)	)	PUNCT
ajfa-10968	140	42	in	in	ADP
ajfa-10968	140	43	particular	particular	ADJ
ajfa-10968	140	44	organisations	organisation	NOUN
ajfa-10968	140	45	,	,	PUNCT
ajfa-10968	140	46	the	the	DET
ajfa-10968	140	47	study	study	NOUN
ajfa-10968	140	48	starts	start	VERB
ajfa-10968	140	49	with	with	ADP
ajfa-10968	140	50	identifying	identify	VERB
ajfa-10968	140	51	the	the	DET
ajfa-10968	140	52	conditions	condition	NOUN
ajfa-10968	140	53	or	or	CCONJ
ajfa-10968	140	54	factors	factor	NOUN
ajfa-10968	140	55	that	that	PRON
ajfa-10968	140	56	explainthe	explainthe	DET
ajfa-10968	140	57	phenomena	phenomenon	NOUN
ajfa-10968	140	58	studied	study	VERB
ajfa-10968	140	59	.	.	PUNCT
ajfa-10968	141	1	for	for	ADP
ajfa-10968	141	2	example	example	NOUN
ajfa-10968	141	3	,	,	PUNCT
ajfa-10968	141	4	christianes	christiane	NOUN
ajfa-10968	141	5	’	'	PUNCT
ajfa-10968	141	6	(	(	PUNCT
ajfa-10968	141	7	2002	2002	NUM
ajfa-10968	141	8	)	)	PUNCT
ajfa-10968	141	9	study	study	NOUN
ajfa-10968	141	10	examines	examine	VERB
ajfa-10968	141	11	the	the	DET
ajfa-10968	141	12	process	process	NOUN
ajfa-10968	141	13	of	of	ADP
ajfa-10968	141	14	change	change	NOUN
ajfa-10968	141	15	in	in	ADP
ajfa-10968	141	16	the	the	DET
ajfa-10968	141	17	new	new	ADJ
ajfa-10968	141	18	south	south	PROPN
ajfa-10968	141	19	wales	wales	PROPN
ajfa-10968	141	20	government	government	NOUN
ajfa-10968	141	21	’s	’s	PART
ajfa-10968	141	22	early	early	ADJ
ajfa-10968	141	23	adoption	adoption	NOUN
ajfa-10968	141	24	of	of	ADP
ajfa-10968	141	25	accrual	accrual	ADJ
ajfa-10968	141	26	-	-	PUNCT
ajfa-10968	141	27	based	base	VERB
ajfa-10968	141	28	financial	financial	ADJ
ajfa-10968	141	29	reporting	reporting	NOUN
ajfa-10968	141	30	(	(	PUNCT
ajfa-10968	141	31	research	research	NOUN
ajfa-10968	141	32	objective	objective	NOUN
ajfa-10968	141	33	d	d	NOUN
ajfa-10968	141	34	)	)	PUNCT
ajfa-10968	141	35	.	.	PUNCT
ajfa-10968	142	1	in	in	ADP
ajfa-10968	142	2	his	his	PRON
ajfa-10968	142	3	study	study	NOUN
ajfa-10968	142	4	,	,	PUNCT
ajfa-10968	142	5	christianes	christiane	NOUN
ajfa-10968	142	6	revisited	revisit	VERB
ajfa-10968	142	7	an	an	DET
ajfa-10968	142	8	analytic	analytic	ADJ
ajfa-10968	142	9	framework	framework	NOUN
ajfa-10968	142	10	that	that	PRON
ajfa-10968	142	11	is	be	AUX
ajfa-10968	142	12	a	a	DET
ajfa-10968	142	13	proposed	propose	VERB
ajfa-10968	142	14	variant	variant	NOUN
ajfa-10968	142	15	of	of	ADP
ajfa-10968	142	16	luder	luder	PROPN
ajfa-10968	142	17	’s	’s	PART
ajfa-10968	142	18	(	(	PUNCT
ajfa-10968	142	19	1994	1994	NUM
ajfa-10968	142	20	)	)	PUNCT
ajfa-10968	142	21	contingency	contingency	NOUN
ajfa-10968	142	22	model	model	NOUN
ajfa-10968	142	23	,	,	PUNCT
ajfa-10968	142	24	and	and	CCONJ
ajfa-10968	142	25	presented	present	VERB
ajfa-10968	142	26	five	five	NUM
ajfa-10968	142	27	hypotheses	hypothesis	NOUN
ajfa-10968	142	28	(	(	PUNCT
ajfa-10968	142	29	see	see	VERB
ajfa-10968	142	30	christianes	christiane	NOUN
ajfa-10968	142	31	,	,	PUNCT
ajfa-10968	142	32	2002	2002	NUM
ajfa-10968	142	33	)	)	PUNCT
ajfa-10968	142	34	for	for	ADP
ajfa-10968	142	35	testing	test	VERB
ajfa-10968	142	36	the	the	DET
ajfa-10968	142	37	revised	revise	VERB
ajfa-10968	142	38	model	model	NOUN
ajfa-10968	142	39	.	.	PUNCT
ajfa-10968	143	1	christianes	christiane	NOUN
ajfa-10968	143	2	argued	argue	VERB
ajfa-10968	143	3	that	that	SCONJ
ajfa-10968	143	4	individual	individual	ADJ
ajfa-10968	143	5	factors	factor	NOUN
ajfa-10968	143	6	should	should	AUX
ajfa-10968	143	7	be	be	AUX
ajfa-10968	143	8	incorporated	incorporate	VERB
ajfa-10968	143	9	in	in	ADP
ajfa-10968	143	10	explanations	explanation	NOUN
ajfa-10968	143	11	of	of	ADP
ajfa-10968	143	12	public	public	ADJ
ajfa-10968	143	13	sector	sector	NOUN
ajfa-10968	143	14	accounting	accounting	NOUN
ajfa-10968	143	15	change	change	NOUN
ajfa-10968	143	16	.	.	PUNCT
ajfa-10968	144	1	the	the	DET
ajfa-10968	144	2	study	study	NOUN
ajfa-10968	144	3	also	also	ADV
ajfa-10968	144	4	acknowledged	acknowledge	VERB
ajfa-10968	144	5	the	the	DET
ajfa-10968	144	6	existence	existence	NOUN
ajfa-10968	144	7	of	of	ADP
ajfa-10968	144	8	other	other	ADJ
ajfa-10968	144	9	factors	factor	NOUN
ajfa-10968	144	10	in	in	ADP
ajfa-10968	144	11	explaining	explain	VERB
ajfa-10968	144	12	the	the	DET
ajfa-10968	144	13	process	process	NOUN
ajfa-10968	144	14	of	of	ADP
ajfa-10968	144	15	accounting	accounting	NOUN
ajfa-10968	144	16	change	change	NOUN
ajfa-10968	144	17	in	in	ADP
ajfa-10968	144	18	the	the	DET
ajfa-10968	144	19	new	new	ADJ
ajfa-10968	144	20	south	south	PROPN
ajfa-10968	144	21	wales	wales	PROPN
ajfa-10968	144	22	government	government	NOUN
ajfa-10968	144	23	.	.	PUNCT
ajfa-10968	145	1	the	the	DET
ajfa-10968	145	2	study	study	NOUN
ajfa-10968	145	3	unveiled	unveil	VERB
ajfa-10968	145	4	poor	poor	ADJ
ajfa-10968	145	5	management	management	NOUN
ajfa-10968	145	6	control	control	NOUN
ajfa-10968	145	7	systems	system	NOUN
ajfa-10968	145	8	,	,	PUNCT
ajfa-10968	145	9	inadequate	inadequate	ADJ
ajfa-10968	145	10	accounting	accounting	NOUN
ajfa-10968	145	11	skills	skill	NOUN
ajfa-10968	145	12	and	and	CCONJ
ajfa-10968	145	13	poor	poor	ADJ
ajfa-10968	145	14	asset	asset	NOUN
ajfa-10968	145	15	records	record	NOUN
ajfa-10968	145	16	as	as	ADP
ajfa-10968	145	17	the	the	DET
ajfa-10968	145	18	factors	factor	NOUN
ajfa-10968	145	19	that	that	PRON
ajfa-10968	145	20	paved	pave	VERB
ajfa-10968	145	21	the	the	DET
ajfa-10968	145	22	way	way	NOUN
ajfa-10968	145	23	for	for	SCONJ
ajfa-10968	145	24	the	the	DET
ajfa-10968	145	25	hypotheses	hypothesis	NOUN
ajfa-10968	145	26	to	to	PART
ajfa-10968	145	27	expound	expound	VERB
ajfa-10968	145	28	the	the	DET
ajfa-10968	145	29	theoretical	theoretical	ADJ
ajfa-10968	145	30	construction	construction	NOUN
ajfa-10968	145	31	.	.	PUNCT
ajfa-10968	146	1	thus	thus	ADV
ajfa-10968	146	2	,	,	PUNCT
ajfa-10968	146	3	this	this	DET
ajfa-10968	146	4	illustration	illustration	NOUN
ajfa-10968	146	5	shows	show	VERB
ajfa-10968	146	6	that	that	SCONJ
ajfa-10968	146	7	the	the	DET
ajfa-10968	146	8	identification	identification	NOUN
ajfa-10968	146	9	of	of	ADP
ajfa-10968	146	10	factors	factor	NOUN
ajfa-10968	146	11	/	/	SYM
ajfa-10968	146	12	conditions	condition	NOUN
ajfa-10968	146	13	(	(	PUNCT
ajfa-10968	146	14	research	research	NOUN
ajfa-10968	146	15	objective	objective	NOUN
ajfa-10968	146	16	c	c	NOUN
ajfa-10968	146	17	)	)	PUNCT
ajfa-10968	146	18	is	be	AUX
ajfa-10968	146	19	habitually	habitually	ADV
ajfa-10968	146	20	designed	design	VERB
ajfa-10968	146	21	as	as	ADP
ajfa-10968	146	22	a	a	DET
ajfa-10968	146	23	complimentary	complimentary	ADJ
ajfa-10968	146	24	focus	focus	NOUN
ajfa-10968	146	25	in	in	ADP
ajfa-10968	146	26	the	the	DET
ajfa-10968	146	27	process	process	NOUN
ajfa-10968	146	28	of	of	ADP
ajfa-10968	146	29	discussing	discuss	VERB
ajfa-10968	146	30	the	the	DET
ajfa-10968	146	31	main	main	ADJ
ajfa-10968	146	32	focus	focus	NOUN
ajfa-10968	146	33	of	of	ADP
ajfa-10968	146	34	the	the	DET
ajfa-10968	146	35	study	study	NOUN
ajfa-10968	146	36	(	(	PUNCT
ajfa-10968	146	37	in	in	ADP
ajfa-10968	146	38	this	this	DET
ajfa-10968	146	39	example	example	NOUN
ajfa-10968	146	40	,	,	PUNCT
ajfa-10968	146	41	research	research	NOUN
ajfa-10968	146	42	objective	objective	ADJ
ajfa-10968	146	43	d	d	NOUN
ajfa-10968	146	44	)	)	PUNCT
ajfa-10968	146	45	.	.	PUNCT
ajfa-10968	147	1	whilst	whilst	SCONJ
ajfa-10968	147	2	many	many	ADJ
ajfa-10968	147	3	theoretical	theoretical	ADJ
ajfa-10968	147	4	and	and	CCONJ
ajfa-10968	147	5	practical	practical	ADJ
ajfa-10968	147	6	explanations	explanation	NOUN
ajfa-10968	147	7	have	have	AUX
ajfa-10968	147	8	been	be	AUX
ajfa-10968	147	9	constructed	construct	VERB
ajfa-10968	147	10	at	at	ADP
ajfa-10968	147	11	various	various	ADJ
ajfa-10968	147	12	contextual	contextual	ADJ
ajfa-10968	147	13	domains	domain	NOUN
ajfa-10968	147	14	in	in	ADP
ajfa-10968	147	15	studies	study	NOUN
ajfa-10968	147	16	associated	associate	VERB
ajfa-10968	147	17	with	with	ADP
ajfa-10968	147	18	accrual	accrual	ADJ
ajfa-10968	147	19	accounting	accounting	NOUN
ajfa-10968	147	20	practices	practice	NOUN
ajfa-10968	147	21	in	in	ADP
ajfa-10968	147	22	the	the	DET
ajfa-10968	147	23	public	public	ADJ
ajfa-10968	147	24	sector	sector	NOUN
ajfa-10968	147	25	,	,	PUNCT
ajfa-10968	147	26	fewer	few	ADJ
ajfa-10968	147	27	studies	study	NOUN
ajfa-10968	147	28	have	have	AUX
ajfa-10968	147	29	selected	select	VERB
ajfa-10968	147	30	cross	cross	ADJ
ajfa-10968	147	31	-	-	ADJ
ajfa-10968	147	32	sectional	sectional	ADJ
ajfa-10968	147	33	or	or	CCONJ
ajfa-10968	147	34	comparative	comparative	ADJ
ajfa-10968	147	35	methods	method	NOUN
ajfa-10968	147	36	as	as	ADP
ajfa-10968	147	37	the	the	DET
ajfa-10968	147	38	base	base	NOUN
ajfa-10968	147	39	of	of	ADP
ajfa-10968	147	40	asian	asian	ADJ
ajfa-10968	147	41	journal	journal	NOUN
ajfa-10968	147	42	of	of	ADP
ajfa-10968	147	43	finance	finance	PROPN
ajfa-10968	147	44	&	&	CCONJ
ajfa-10968	147	45	accounting	accounting	PROPN
ajfa-10968	147	46	issn	issn	PROPN
ajfa-10968	147	47	1946	1946	NUM
ajfa-10968	147	48	-	-	PUNCT
ajfa-10968	147	49	052x	052x	PROPN
ajfa-10968	147	50	2017	2017	NUM
ajfa-10968	147	51	,	,	PUNCT
ajfa-10968	147	52	vol	vol	NOUN
ajfa-10968	147	53	.	.	NOUN
ajfa-10968	147	54	9	9	NUM
ajfa-10968	147	55	,	,	PUNCT
ajfa-10968	147	56	no	no	INTJ
ajfa-10968	147	57	.	.	NOUN
ajfa-10968	147	58	1	1	NUM
ajfa-10968	147	59	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10968	147	60	255	255	NUM
ajfa-10968	147	61	their	their	PRON
ajfa-10968	147	62	study	study	NOUN
ajfa-10968	147	63	,	,	PUNCT
ajfa-10968	147	64	and	and	CCONJ
ajfa-10968	147	65	most	most	ADJ
ajfa-10968	147	66	studies	study	NOUN
ajfa-10968	147	67	frequently	frequently	ADV
ajfa-10968	147	68	choose	choose	VERB
ajfa-10968	147	69	national	national	ADJ
ajfa-10968	147	70	,	,	PUNCT
ajfa-10968	147	71	state	state	NOUN
ajfa-10968	147	72	,	,	PUNCT
ajfa-10968	147	73	local	local	ADJ
ajfa-10968	147	74	and	and	CCONJ
ajfa-10968	147	75	governmental	governmental	ADJ
ajfa-10968	147	76	agencies	agency	NOUN
ajfa-10968	147	77	as	as	ADP
ajfa-10968	147	78	their	their	PRON
ajfa-10968	147	79	contextual	contextual	ADJ
ajfa-10968	147	80	bases	basis	NOUN
ajfa-10968	147	81	.	.	PUNCT
ajfa-10968	148	1	cross	cross	ADJ
ajfa-10968	148	2	-	-	ADJ
ajfa-10968	148	3	sectional	sectional	ADJ
ajfa-10968	148	4	and	and	CCONJ
ajfa-10968	148	5	comparative	comparative	ADJ
ajfa-10968	148	6	study	study	NOUN
ajfa-10968	148	7	between	between	ADP
ajfa-10968	148	8	different	different	ADJ
ajfa-10968	148	9	levels	level	NOUN
ajfa-10968	148	10	of	of	ADP
ajfa-10968	148	11	governmental	governmental	ADJ
ajfa-10968	148	12	agencies	agency	NOUN
ajfa-10968	148	13	is	be	AUX
ajfa-10968	148	14	crucial	crucial	ADJ
ajfa-10968	148	15	because	because	SCONJ
ajfa-10968	148	16	each	each	DET
ajfa-10968	148	17	level	level	NOUN
ajfa-10968	148	18	of	of	ADP
ajfa-10968	148	19	government	government	NOUN
ajfa-10968	148	20	has	have	VERB
ajfa-10968	148	21	a	a	DET
ajfa-10968	148	22	different	different	ADJ
ajfa-10968	148	23	set	set	NOUN
ajfa-10968	148	24	of	of	ADP
ajfa-10968	148	25	political	political	ADJ
ajfa-10968	148	26	and	and	CCONJ
ajfa-10968	148	27	administration	administration	NOUN
ajfa-10968	148	28	systems	system	NOUN
ajfa-10968	148	29	.	.	PUNCT
ajfa-10968	149	1	for	for	ADP
ajfa-10968	149	2	instance	instance	NOUN
ajfa-10968	149	3	,	,	PUNCT
ajfa-10968	149	4	in	in	ADP
ajfa-10968	149	5	the	the	DET
ajfa-10968	149	6	u.k	u.k	PROPN
ajfa-10968	149	7	.	.	PROPN
ajfa-10968	149	8	,	,	PUNCT
ajfa-10968	149	9	the	the	DET
ajfa-10968	149	10	formation	formation	NOUN
ajfa-10968	149	11	of	of	ADP
ajfa-10968	149	12	three	three	NUM
ajfa-10968	149	13	different	different	ADJ
ajfa-10968	149	14	states	state	NOUN
ajfa-10968	149	15	(	(	PUNCT
ajfa-10968	149	16	wales	wales	PROPN
ajfa-10968	149	17	,	,	PUNCT
ajfa-10968	149	18	england	england	PROPN
ajfa-10968	149	19	and	and	CCONJ
ajfa-10968	149	20	northern	northern	PROPN
ajfa-10968	149	21	ireland	ireland	PROPN
ajfa-10968	149	22	)	)	PUNCT
ajfa-10968	149	23	has	have	AUX
ajfa-10968	149	24	separated	separate	VERB
ajfa-10968	149	25	the	the	DET
ajfa-10968	149	26	power	power	NOUN
ajfa-10968	149	27	between	between	ADP
ajfa-10968	149	28	state	state	NOUN
ajfa-10968	149	29	government	government	NOUN
ajfa-10968	149	30	,	,	PUNCT
ajfa-10968	149	31	local	local	ADJ
ajfa-10968	149	32	government	government	NOUN
ajfa-10968	149	33	,	,	PUNCT
ajfa-10968	149	34	and	and	CCONJ
ajfa-10968	149	35	central	central	ADJ
ajfa-10968	149	36	government	government	NOUN
ajfa-10968	149	37	.	.	PUNCT
ajfa-10968	150	1	therefore	therefore	ADV
ajfa-10968	150	2	,	,	PUNCT
ajfa-10968	150	3	transnational	transnational	ADJ
ajfa-10968	150	4	or	or	CCONJ
ajfa-10968	150	5	cross	cross	ADJ
ajfa-10968	150	6	-	-	ADJ
ajfa-10968	150	7	sectional	sectional	ADJ
ajfa-10968	150	8	studies	study	NOUN
ajfa-10968	150	9	are	be	AUX
ajfa-10968	150	10	valuable	valuable	ADJ
ajfa-10968	150	11	in	in	ADP
ajfa-10968	150	12	order	order	NOUN
ajfa-10968	150	13	to	to	PART
ajfa-10968	150	14	understand	understand	VERB
ajfa-10968	150	15	the	the	DET
ajfa-10968	150	16	interplay	interplay	NOUN
ajfa-10968	150	17	of	of	ADP
ajfa-10968	150	18	issues	issue	NOUN
ajfa-10968	150	19	between	between	ADP
ajfa-10968	150	20	various	various	ADJ
ajfa-10968	150	21	levels	level	NOUN
ajfa-10968	150	22	of	of	ADP
ajfa-10968	150	23	administration	administration	NOUN
ajfa-10968	150	24	.	.	PUNCT
ajfa-10968	151	1	thus	thus	ADV
ajfa-10968	151	2	,	,	PUNCT
ajfa-10968	151	3	to	to	PART
ajfa-10968	151	4	comprehend	comprehend	VERB
ajfa-10968	151	5	this	this	DET
ajfa-10968	151	6	issue	issue	NOUN
ajfa-10968	151	7	,	,	PUNCT
ajfa-10968	151	8	more	more	ADV
ajfa-10968	151	9	comparative	comparative	ADJ
ajfa-10968	151	10	studies	study	NOUN
ajfa-10968	151	11	that	that	PRON
ajfa-10968	151	12	employ	employ	VERB
ajfa-10968	151	13	various	various	ADJ
ajfa-10968	151	14	contextual	contextual	ADJ
ajfa-10968	151	15	bases	basis	NOUN
ajfa-10968	151	16	need	need	VERB
ajfa-10968	151	17	to	to	PART
ajfa-10968	151	18	be	be	AUX
ajfa-10968	151	19	undertaken	undertake	VERB
ajfa-10968	151	20	.	.	PUNCT
ajfa-10968	152	1	even	even	ADV
ajfa-10968	152	2	looking	look	VERB
ajfa-10968	152	3	at	at	ADP
ajfa-10968	152	4	this	this	DET
ajfa-10968	152	5	crucial	crucial	ADJ
ajfa-10968	152	6	point	point	NOUN
ajfa-10968	152	7	,	,	PUNCT
ajfa-10968	152	8	comparative	comparative	ADJ
ajfa-10968	152	9	studies	study	NOUN
ajfa-10968	152	10	between	between	ADP
ajfa-10968	152	11	various	various	ADJ
ajfa-10968	152	12	levels	level	NOUN
ajfa-10968	152	13	of	of	ADP
ajfa-10968	152	14	government	government	NOUN
ajfa-10968	152	15	entities	entity	NOUN
ajfa-10968	152	16	,	,	PUNCT
ajfa-10968	152	17	such	such	ADJ
ajfa-10968	152	18	as	as	ADP
ajfa-10968	152	19	studies	study	NOUN
ajfa-10968	152	20	comparing	compare	VERB
ajfa-10968	152	21	the	the	DET
ajfa-10968	152	22	accounting	accounting	NOUN
ajfa-10968	152	23	systems	system	NOUN
ajfa-10968	152	24	and	and	CCONJ
ajfa-10968	152	25	practices	practice	NOUN
ajfa-10968	152	26	of	of	ADP
ajfa-10968	152	27	federal	federal	ADJ
ajfa-10968	152	28	,	,	PUNCT
ajfa-10968	152	29	state	state	NOUN
ajfa-10968	152	30	or	or	CCONJ
ajfa-10968	152	31	local	local	ADJ
ajfa-10968	152	32	governments	government	NOUN
ajfa-10968	152	33	(	(	PUNCT
ajfa-10968	152	34	the	the	DET
ajfa-10968	152	35	three	three	NUM
ajfa-10968	152	36	levels	level	NOUN
ajfa-10968	152	37	of	of	ADP
ajfa-10968	152	38	administration	administration	NOUN
ajfa-10968	152	39	domains	domain	NOUN
ajfa-10968	152	40	)	)	PUNCT
ajfa-10968	152	41	were	be	AUX
ajfa-10968	152	42	extremely	extremely	ADV
ajfa-10968	152	43	rare	rare	ADJ
ajfa-10968	152	44	or	or	CCONJ
ajfa-10968	152	45	even	even	ADV
ajfa-10968	152	46	non	non	ADJ
ajfa-10968	152	47	-	-	ADJ
ajfa-10968	152	48	existent	existent	ADJ
ajfa-10968	152	49	(	(	PUNCT
ajfa-10968	152	50	christianes	christiane	NOUN
ajfa-10968	152	51	,	,	PUNCT
ajfa-10968	152	52	2001	2001	NUM
ajfa-10968	152	53	)	)	PUNCT
ajfa-10968	152	54	.	.	PUNCT
ajfa-10968	153	1	the	the	DET
ajfa-10968	153	2	majority	majority	NOUN
ajfa-10968	153	3	of	of	ADP
ajfa-10968	153	4	those	those	PRON
ajfa-10968	153	5	who	who	PRON
ajfa-10968	153	6	study	study	VERB
ajfa-10968	153	7	this	this	DET
ajfa-10968	153	8	context	context	NOUN
ajfa-10968	153	9	mainly	mainly	ADV
ajfa-10968	153	10	focus	focus	VERB
ajfa-10968	153	11	on	on	ADP
ajfa-10968	153	12	a	a	DET
ajfa-10968	153	13	single	single	ADJ
ajfa-10968	153	14	selected	select	VERB
ajfa-10968	153	15	administration	administration	NOUN
ajfa-10968	153	16	domain	domain	NOUN
ajfa-10968	153	17	.	.	PUNCT
ajfa-10968	154	1	for	for	ADP
ajfa-10968	154	2	example	example	NOUN
ajfa-10968	154	3	,	,	PUNCT
ajfa-10968	154	4	some	some	DET
ajfa-10968	154	5	focus	focus	NOUN
ajfa-10968	154	6	on	on	ADP
ajfa-10968	154	7	central	central	ADJ
ajfa-10968	154	8	government	government	NOUN
ajfa-10968	154	9	level	level	NOUN
ajfa-10968	154	10	(	(	PUNCT
ajfa-10968	154	11	see	see	VERB
ajfa-10968	154	12	garseth	garseth	NOUN
ajfa-10968	154	13	,	,	PUNCT
ajfa-10968	154	14	2011	2011	NUM
ajfa-10968	154	15	;	;	PUNCT
ajfa-10968	154	16	lye	lye	NOUN
ajfa-10968	154	17	etal	etal	NOUN
ajfa-10968	154	18	.	.	PUNCT
ajfa-10968	155	1	,	,	PUNCT
ajfa-10968	156	1	2005	2005	NUM
ajfa-10968	156	2	;	;	PUNCT
ajfa-10968	156	3	newberry	newberry	PROPN
ajfa-10968	156	4	&	&	CCONJ
ajfa-10968	156	5	pallot	pallot	PROPN
ajfa-10968	156	6	,	,	PUNCT
ajfa-10968	156	7	2005	2005	NUM
ajfa-10968	156	8	;	;	PUNCT
ajfa-10968	156	9	likierman	likierman	NOUN
ajfa-10968	156	10	,	,	PUNCT
ajfa-10968	156	11	2000	2000	NUM
ajfa-10968	156	12	;	;	PUNCT
ajfa-10968	156	13	ahikari	ahikari	PROPN
ajfa-10968	156	14	&	&	CCONJ
ajfa-10968	156	15	mellemvik	mellemvik	NOUN
ajfa-10968	156	16	,	,	PUNCT
ajfa-10968	156	17	2011	2011	NUM
ajfa-10968	156	18	)	)	PUNCT
ajfa-10968	156	19	;	;	PUNCT
ajfa-10968	156	20	others	other	NOUN
ajfa-10968	156	21	on	on	ADP
ajfa-10968	156	22	local	local	ADJ
ajfa-10968	156	23	government	government	NOUN
ajfa-10968	156	24	level	level	NOUN
ajfa-10968	156	25	(	(	PUNCT
ajfa-10968	156	26	e.g.	e.g.	ADV
ajfa-10968	156	27	hoque	hoque	NOUN
ajfa-10968	156	28	&	&	CCONJ
ajfa-10968	156	29	moll	moll	PROPN
ajfa-10968	156	30	,	,	PUNCT
ajfa-10968	156	31	2001	2001	NUM
ajfa-10968	156	32	;	;	PUNCT
ajfa-10968	156	33	bogt	bogt	NOUN
ajfa-10968	156	34	,	,	PUNCT
ajfa-10968	156	35	2008	2008	NUM
ajfa-10968	156	36	;	;	PUNCT
ajfa-10968	156	37	brorstrom	brorstrom	NOUN
ajfa-10968	156	38	,	,	PUNCT
ajfa-10968	156	39	1998	1998	NUM
ajfa-10968	156	40	;	;	PUNCT
ajfa-10968	156	41	harun	harun	PROPN
ajfa-10968	156	42	et	et	PROPN
ajfa-10968	156	43	al	al	PROPN
ajfa-10968	156	44	.	.	PROPN
ajfa-10968	156	45	,	,	PUNCT
ajfa-10968	156	46	2012	2012	NUM
ajfa-10968	156	47	;	;	PUNCT
ajfa-10968	156	48	christianes	christiane	NOUN
ajfa-10968	156	49	,	,	PUNCT
ajfa-10968	156	50	2001	2001	NUM
ajfa-10968	156	51	;	;	PUNCT
ajfa-10968	156	52	yamamoto	yamamoto	NOUN
ajfa-10968	156	53	,	,	PUNCT
ajfa-10968	156	54	1999	1999	NUM
ajfa-10968	156	55	)	)	PUNCT
ajfa-10968	156	56	;	;	PUNCT
ajfa-10968	156	57	or	or	CCONJ
ajfa-10968	156	58	on	on	ADP
ajfa-10968	156	59	governmental	governmental	ADJ
ajfa-10968	156	60	entities	entity	NOUN
ajfa-10968	156	61	(	(	PUNCT
ajfa-10968	156	62	e.g.	e.g.	ADV
ajfa-10968	156	63	mellet	mellet	NOUN
ajfa-10968	156	64	&	&	CCONJ
ajfa-10968	156	65	williams	williams	PROPN
ajfa-10968	156	66	,	,	PUNCT
ajfa-10968	156	67	1996	1996	NUM
ajfa-10968	156	68	;	;	PUNCT
ajfa-10968	156	69	klumpes	klumpe	NOUN
ajfa-10968	156	70	,	,	PUNCT
ajfa-10968	156	71	2001	2001	NUM
ajfa-10968	156	72	;	;	PUNCT
ajfa-10968	156	73	scott	scott	PROPN
ajfa-10968	156	74	et	et	PROPN
ajfa-10968	156	75	al	al	PROPN
ajfa-10968	156	76	.	.	PROPN
ajfa-10968	156	77	,	,	PUNCT
ajfa-10968	156	78	2003	2003	NUM
ajfa-10968	156	79	;	;	PUNCT
ajfa-10968	156	80	mir	mir	PROPN
ajfa-10968	156	81	&	&	CCONJ
ajfa-10968	156	82	rahaman	rahaman	PROPN
ajfa-10968	156	83	,	,	PUNCT
ajfa-10968	156	84	2007	2007	NUM
ajfa-10968	156	85	;	;	PUNCT
ajfa-10968	156	86	mellet	mellet	NOUN
ajfa-10968	156	87	&	&	CCONJ
ajfa-10968	156	88	williams	williams	PROPN
ajfa-10968	156	89	,	,	PUNCT
ajfa-10968	156	90	1997	1997	NUM
ajfa-10968	156	91	;	;	PUNCT
ajfa-10968	156	92	hodges	hodges	PROPN
ajfa-10968	156	93	&	&	CCONJ
ajfa-10968	156	94	mellet	mellet	PROPN
ajfa-10968	156	95	,	,	PUNCT
ajfa-10968	156	96	2003	2003	NUM
ajfa-10968	156	97	;	;	PUNCT
ajfa-10968	156	98	christianes	christiane	NOUN
ajfa-10968	156	99	&	&	CCONJ
ajfa-10968	156	100	wielemaker	wielemak	ADJ
ajfa-10968	156	101	,	,	PUNCT
ajfa-10968	156	102	2003	2003	NUM
ajfa-10968	156	103	)	)	PUNCT
ajfa-10968	156	104	;	;	PUNCT
ajfa-10968	156	105	or	or	CCONJ
ajfa-10968	156	106	state	state	NOUN
ajfa-10968	156	107	government	government	NOUN
ajfa-10968	156	108	level	level	NOUN
ajfa-10968	156	109	(	(	PUNCT
ajfa-10968	156	110	e.g.	e.g.	ADV
ajfa-10968	156	111	jagalla	jagalla	NOUN
ajfa-10968	156	112	&	&	CCONJ
ajfa-10968	156	113	weber	weber	PROPN
ajfa-10968	156	114	,	,	PUNCT
ajfa-10968	156	115	2011	2011	NUM
ajfa-10968	156	116	;	;	PUNCT
ajfa-10968	156	117	christianes	christiane	NOUN
ajfa-10968	156	118	,	,	PUNCT
ajfa-10968	156	119	2002	2002	NUM
ajfa-10968	156	120	)	)	PUNCT
ajfa-10968	156	121	.	.	PUNCT
ajfa-10968	157	1	only	only	ADV
ajfa-10968	157	2	a	a	DET
ajfa-10968	157	3	few	few	ADJ
ajfa-10968	157	4	studies	study	NOUN
ajfa-10968	157	5	have	have	AUX
ajfa-10968	157	6	performed	perform	VERB
ajfa-10968	157	7	cross	cross	ADJ
ajfa-10968	157	8	-	-	ADJ
ajfa-10968	157	9	sectional	sectional	ADJ
ajfa-10968	157	10	/	/	SYM
ajfa-10968	157	11	comparative	comparative	ADJ
ajfa-10968	157	12	studies	study	NOUN
ajfa-10968	157	13	in	in	ADP
ajfa-10968	157	14	this	this	DET
ajfa-10968	157	15	context	context	NOUN
ajfa-10968	157	16	,	,	PUNCT
ajfa-10968	157	17	such	such	ADJ
ajfa-10968	157	18	as	as	ADP
ajfa-10968	157	19	luder	luder	PROPN
ajfa-10968	157	20	et	et	PROPN
ajfa-10968	157	21	al	al	PROPN
ajfa-10968	157	22	.	.	PROPN
ajfa-10968	157	23	,	,	PUNCT
ajfa-10968	157	24	(	(	PUNCT
ajfa-10968	157	25	2009	2009	NUM
ajfa-10968	157	26	)	)	PUNCT
ajfa-10968	157	27	.	.	PUNCT
ajfa-10968	158	1	they	they	PRON
ajfa-10968	158	2	examined	examine	VERB
ajfa-10968	158	3	and	and	CCONJ
ajfa-10968	158	4	compared	compare	VERB
ajfa-10968	158	5	the	the	DET
ajfa-10968	158	6	implementation	implementation	NOUN
ajfa-10968	158	7	of	of	ADP
ajfa-10968	158	8	accrual	accrual	ADJ
ajfa-10968	158	9	accounting	accounting	NOUN
ajfa-10968	158	10	in	in	ADP
ajfa-10968	158	11	local	local	ADJ
ajfa-10968	158	12	government	government	NOUN
ajfa-10968	158	13	between	between	ADP
ajfa-10968	158	14	several	several	ADJ
ajfa-10968	158	15	countries	country	NOUN
ajfa-10968	158	16	(	(	PUNCT
ajfa-10968	158	17	u.k	u.k	PROPN
ajfa-10968	158	18	.	.	PROPN
ajfa-10968	158	19	,	,	PUNCT
ajfa-10968	158	20	usa	usa	PROPN
ajfa-10968	158	21	,	,	PUNCT
ajfa-10968	158	22	new	new	PROPN
ajfa-10968	158	23	zealand	zealand	PROPN
ajfa-10968	158	24	and	and	CCONJ
ajfa-10968	158	25	australia	australia	PROPN
ajfa-10968	158	26	for	for	ADP
ajfa-10968	158	27	central	central	ADJ
ajfa-10968	158	28	government	government	NOUN
ajfa-10968	158	29	,	,	PUNCT
ajfa-10968	158	30	and	and	CCONJ
ajfa-10968	158	31	france	france	PROPN
ajfa-10968	158	32	,	,	PUNCT
ajfa-10968	158	33	italy	italy	PROPN
ajfa-10968	158	34	and	and	CCONJ
ajfa-10968	158	35	germany	germany	PROPN
ajfa-10968	158	36	for	for	ADP
ajfa-10968	158	37	local	local	ADJ
ajfa-10968	158	38	government	government	NOUN
ajfa-10968	158	39	)	)	PUNCT
ajfa-10968	158	40	.	.	PUNCT
ajfa-10968	159	1	also	also	ADV
ajfa-10968	159	2	,	,	PUNCT
ajfa-10968	159	3	connolly	connolly	PROPN
ajfa-10968	159	4	&	&	CCONJ
ajfa-10968	159	5	hyndman	hyndman	PROPN
ajfa-10968	159	6	(	(	PUNCT
ajfa-10968	159	7	2006	2006	NUM
ajfa-10968	159	8	)	)	PUNCT
ajfa-10968	159	9	evaluated	evaluate	VERB
ajfa-10968	159	10	resource	resource	NOUN
ajfa-10968	159	11	accounting	accounting	NOUN
ajfa-10968	159	12	in	in	ADP
ajfa-10968	159	13	northern	northern	PROPN
ajfa-10968	159	14	ireland	ireland	PROPN
ajfa-10968	159	15	and	and	CCONJ
ajfa-10968	159	16	made	make	VERB
ajfa-10968	159	17	a	a	DET
ajfa-10968	159	18	comparison	comparison	NOUN
ajfa-10968	159	19	between	between	ADP
ajfa-10968	159	20	the	the	DET
ajfa-10968	159	21	federal	federal	ADJ
ajfa-10968	159	22	level	level	NOUN
ajfa-10968	159	23	and	and	CCONJ
ajfa-10968	159	24	state	state	NOUN
ajfa-10968	159	25	level	level	NOUN
ajfa-10968	159	26	in	in	ADP
ajfa-10968	159	27	order	order	NOUN
ajfa-10968	159	28	to	to	PART
ajfa-10968	159	29	ascertain	ascertain	VERB
ajfa-10968	159	30	the	the	DET
ajfa-10968	159	31	principal	principal	ADJ
ajfa-10968	159	32	benefits	benefit	NOUN
ajfa-10968	159	33	and	and	CCONJ
ajfa-10968	159	34	drawbacks	drawback	NOUN
ajfa-10968	159	35	experienced	experience	VERB
ajfa-10968	159	36	when	when	SCONJ
ajfa-10968	159	37	implementing	implement	VERB
ajfa-10968	159	38	resource	resource	NOUN
ajfa-10968	159	39	accounting	accounting	NOUN
ajfa-10968	159	40	.	.	PUNCT
ajfa-10968	160	1	another	another	DET
ajfa-10968	160	2	rare	rare	ADJ
ajfa-10968	160	3	example	example	NOUN
ajfa-10968	160	4	is	be	AUX
ajfa-10968	160	5	marti	marti	PROPN
ajfa-10968	160	6	(	(	PUNCT
ajfa-10968	160	7	2006	2006	NUM
ajfa-10968	160	8	)	)	PUNCT
ajfa-10968	160	9	,	,	PUNCT
ajfa-10968	160	10	who	who	PRON
ajfa-10968	160	11	conducted	conduct	VERB
ajfa-10968	160	12	a	a	DET
ajfa-10968	160	13	comparative	comparative	ADJ
ajfa-10968	160	14	case	case	NOUN
ajfa-10968	160	15	study	study	NOUN
ajfa-10968	160	16	on	on	ADP
ajfa-10968	160	17	three	three	NUM
ajfa-10968	160	18	pioneer	pioneer	NOUN
ajfa-10968	160	19	countries	country	NOUN
ajfa-10968	160	20	(	(	PUNCT
ajfa-10968	160	21	the	the	DET
ajfa-10968	160	22	u.k	u.k	PROPN
ajfa-10968	160	23	.	.	PROPN
ajfa-10968	160	24	,	,	PUNCT
ajfa-10968	160	25	sweden	sweden	PROPN
ajfa-10968	160	26	and	and	CCONJ
ajfa-10968	160	27	new	new	PROPN
ajfa-10968	160	28	zealand	zealand	PROPN
ajfa-10968	160	29	)	)	PUNCT
ajfa-10968	160	30	in	in	ADP
ajfa-10968	160	31	order	order	NOUN
ajfa-10968	160	32	to	to	PART
ajfa-10968	160	33	analyse	analyse	VERB
ajfa-10968	160	34	the	the	DET
ajfa-10968	160	35	accounting	accounting	NOUN
ajfa-10968	160	36	treatment	treatment	NOUN
ajfa-10968	160	37	of	of	ADP
ajfa-10968	160	38	problematic	problematic	ADJ
ajfa-10968	160	39	elements	element	NOUN
ajfa-10968	160	40	of	of	ADP
ajfa-10968	160	41	financial	financial	ADJ
ajfa-10968	160	42	statements	statement	NOUN
ajfa-10968	160	43	when	when	SCONJ
ajfa-10968	160	44	introducing	introduce	VERB
ajfa-10968	160	45	accrual	accrual	ADJ
ajfa-10968	160	46	budgeting	budgeting	NOUN
ajfa-10968	160	47	and	and	CCONJ
ajfa-10968	160	48	accounting	accounting	NOUN
ajfa-10968	160	49	.	.	PUNCT
ajfa-10968	161	1	it	it	PRON
ajfa-10968	161	2	is	be	AUX
ajfa-10968	161	3	important	important	ADJ
ajfa-10968	161	4	to	to	PART
ajfa-10968	161	5	know	know	VERB
ajfa-10968	161	6	what	what	PRON
ajfa-10968	161	7	is	be	AUX
ajfa-10968	161	8	happening	happen	VERB
ajfa-10968	161	9	in	in	ADP
ajfa-10968	161	10	individual	individual	ADJ
ajfa-10968	161	11	countries	country	NOUN
ajfa-10968	161	12	,	,	PUNCT
ajfa-10968	161	13	but	but	CCONJ
ajfa-10968	161	14	that	that	PRON
ajfa-10968	161	15	does	do	AUX
ajfa-10968	161	16	not	not	PART
ajfa-10968	161	17	mean	mean	VERB
ajfa-10968	161	18	that	that	SCONJ
ajfa-10968	161	19	studies	study	NOUN
ajfa-10968	161	20	conducted	conduct	VERB
ajfa-10968	161	21	in	in	ADP
ajfa-10968	161	22	only	only	ADV
ajfa-10968	161	23	one	one	NUM
ajfa-10968	161	24	country	country	NOUN
ajfa-10968	161	25	and/or	and/or	CCONJ
ajfa-10968	161	26	entity	entity	NOUN
ajfa-10968	161	27	are	be	AUX
ajfa-10968	161	28	of	of	ADP
ajfa-10968	161	29	little	little	ADJ
ajfa-10968	161	30	value	value	NOUN
ajfa-10968	161	31	.	.	PUNCT
ajfa-10968	162	1	hence	hence	ADV
ajfa-10968	162	2	,	,	PUNCT
ajfa-10968	162	3	we	we	PRON
ajfa-10968	162	4	need	need	VERB
ajfa-10968	162	5	to	to	PART
ajfa-10968	162	6	pay	pay	VERB
ajfa-10968	162	7	more	more	ADJ
ajfa-10968	162	8	intention	intention	NOUN
ajfa-10968	162	9	to	to	ADP
ajfa-10968	162	10	the	the	DET
ajfa-10968	162	11	commonalities	commonality	NOUN
ajfa-10968	162	12	and	and	CCONJ
ajfa-10968	162	13	the	the	DET
ajfa-10968	162	14	contrasts	contrast	NOUN
ajfa-10968	162	15	across	across	ADP
ajfa-10968	162	16	single	single	ADJ
ajfa-10968	162	17	administration	administration	NOUN
ajfa-10968	162	18	domains	domain	NOUN
ajfa-10968	162	19	.	.	PUNCT
ajfa-10968	163	1	understanding	understand	VERB
ajfa-10968	163	2	how	how	SCONJ
ajfa-10968	163	3	the	the	DET
ajfa-10968	163	4	ideas	idea	NOUN
ajfa-10968	163	5	and	and	CCONJ
ajfa-10968	163	6	instruments	instrument	NOUN
ajfa-10968	163	7	of	of	ADP
ajfa-10968	163	8	accounting	accounting	NOUN
ajfa-10968	163	9	and	and	CCONJ
ajfa-10968	163	10	financial	financial	ADJ
ajfa-10968	163	11	management	management	NOUN
ajfa-10968	163	12	travel	travel	NOUN
ajfa-10968	163	13	internationally	internationally	ADV
ajfa-10968	163	14	,	,	PUNCT
ajfa-10968	163	15	as	as	ADV
ajfa-10968	163	16	well	well	ADV
ajfa-10968	163	17	as	as	ADP
ajfa-10968	163	18	the	the	DET
ajfa-10968	163	19	channels	channel	NOUN
ajfa-10968	163	20	and	and	CCONJ
ajfa-10968	163	21	conduits	conduit	NOUN
ajfa-10968	163	22	through	through	ADP
ajfa-10968	163	23	which	which	PRON
ajfa-10968	163	24	they	they	PRON
ajfa-10968	163	25	travel	travel	VERB
ajfa-10968	163	26	,	,	PUNCT
ajfa-10968	163	27	is	be	AUX
ajfa-10968	163	28	crucial	crucial	ADJ
ajfa-10968	163	29	in	in	ADP
ajfa-10968	163	30	the	the	DET
ajfa-10968	163	31	era	era	NOUN
ajfa-10968	163	32	of	of	ADP
ajfa-10968	163	33	diminishing	diminish	VERB
ajfa-10968	163	34	cross	cross	ADJ
ajfa-10968	163	35	-	-	ADJ
ajfa-10968	163	36	border	border	ADJ
ajfa-10968	163	37	barriers	barrier	NOUN
ajfa-10968	163	38	(	(	PUNCT
ajfa-10968	163	39	humprey	humprey	PROPN
ajfa-10968	163	40	&	&	CCONJ
ajfa-10968	163	41	miller	miller	PROPN
ajfa-10968	163	42	,	,	PUNCT
ajfa-10968	163	43	2011	2011	NUM
ajfa-10968	163	44	)	)	PUNCT
ajfa-10968	163	45	.	.	PUNCT
ajfa-10968	164	1	moreover	moreover	ADV
ajfa-10968	164	2	,	,	PUNCT
ajfa-10968	164	3	accrual	accrual	ADJ
ajfa-10968	164	4	accounting	accounting	NOUN
ajfa-10968	164	5	is	be	AUX
ajfa-10968	164	6	still	still	ADV
ajfa-10968	164	7	in	in	ADP
ajfa-10968	164	8	the	the	DET
ajfa-10968	164	9	process	process	NOUN
ajfa-10968	164	10	of	of	ADP
ajfa-10968	164	11	being	be	AUX
ajfa-10968	164	12	operationalised	operationalise	VERB
ajfa-10968	164	13	for	for	ADP
ajfa-10968	164	14	public	public	ADJ
ajfa-10968	164	15	services	service	NOUN
ajfa-10968	164	16	in	in	ADP
ajfa-10968	164	17	some	some	DET
ajfa-10968	164	18	countries	country	NOUN
ajfa-10968	164	19	and	and	CCONJ
ajfa-10968	164	20	it	it	PRON
ajfa-10968	164	21	seems	seem	VERB
ajfa-10968	164	22	to	to	PART
ajfa-10968	164	23	face	face	VERB
ajfa-10968	164	24	much	much	ADV
ajfa-10968	164	25	greater	great	ADJ
ajfa-10968	164	26	challenges	challenge	NOUN
ajfa-10968	164	27	,	,	PUNCT
ajfa-10968	164	28	with	with	ADP
ajfa-10968	164	29	the	the	DET
ajfa-10968	164	30	result	result	NOUN
ajfa-10968	164	31	that	that	SCONJ
ajfa-10968	164	32	its	its	PRON
ajfa-10968	164	33	insertion	insertion	NOUN
ajfa-10968	164	34	into	into	ADP
ajfa-10968	164	35	local	local	ADJ
ajfa-10968	164	36	or	or	CCONJ
ajfa-10968	164	37	national	national	ADJ
ajfa-10968	164	38	settings	setting	NOUN
ajfa-10968	164	39	creates	create	VERB
ajfa-10968	164	40	many	many	ADJ
ajfa-10968	164	41	tensions	tension	NOUN
ajfa-10968	164	42	and	and	CCONJ
ajfa-10968	164	43	points	point	NOUN
ajfa-10968	164	44	of	of	ADP
ajfa-10968	164	45	friction	friction	NOUN
ajfa-10968	164	46	(	(	PUNCT
ajfa-10968	164	47	lapsley	lapsley	PROPN
ajfa-10968	164	48	et	et	PROPN
ajfa-10968	164	49	al	al	PROPN
ajfa-10968	164	50	.	.	PROPN
ajfa-10968	164	51	,	,	PUNCT
ajfa-10968	164	52	2009	2009	NUM
ajfa-10968	164	53	)	)	PUNCT
ajfa-10968	164	54	.	.	PUNCT
ajfa-10968	165	1	this	this	PRON
ajfa-10968	165	2	suggests	suggest	VERB
ajfa-10968	165	3	that	that	SCONJ
ajfa-10968	165	4	we	we	PRON
ajfa-10968	165	5	need	need	VERB
ajfa-10968	165	6	to	to	PART
ajfa-10968	165	7	know	know	VERB
ajfa-10968	165	8	much	much	ADV
ajfa-10968	165	9	more	more	ADJ
ajfa-10968	165	10	about	about	ADP
ajfa-10968	165	11	how	how	SCONJ
ajfa-10968	165	12	and	and	CCONJ
ajfa-10968	165	13	under	under	ADP
ajfa-10968	165	14	what	what	PRON
ajfa-10968	165	15	circumstances	circumstance	NOUN
ajfa-10968	165	16	asian	asian	ADJ
ajfa-10968	165	17	journal	journal	NOUN
ajfa-10968	165	18	of	of	ADP
ajfa-10968	165	19	finance	finance	PROPN
ajfa-10968	165	20	&	&	CCONJ
ajfa-10968	165	21	accounting	accounting	PROPN
ajfa-10968	165	22	issn	issn	PROPN
ajfa-10968	165	23	1946	1946	NUM
ajfa-10968	165	24	-	-	PUNCT
ajfa-10968	165	25	052x	052x	PROPN
ajfa-10968	165	26	2017	2017	NUM
ajfa-10968	165	27	,	,	PUNCT
ajfa-10968	165	28	vol	vol	NOUN
ajfa-10968	165	29	.	.	NOUN
ajfa-10968	165	30	9	9	NUM
ajfa-10968	165	31	,	,	PUNCT
ajfa-10968	165	32	no	no	INTJ
ajfa-10968	165	33	.	.	NOUN
ajfa-10968	165	34	1	1	NUM
ajfa-10968	165	35	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10968	165	36	256	256	NUM
ajfa-10968	165	37	accrual	accrual	ADJ
ajfa-10968	165	38	accounting	accounting	NOUN
ajfa-10968	165	39	as	as	ADP
ajfa-10968	165	40	calculating	calculate	VERB
ajfa-10968	165	41	instruments	instrument	NOUN
ajfa-10968	165	42	can	can	AUX
ajfa-10968	165	43	be	be	AUX
ajfa-10968	165	44	assembled	assemble	VERB
ajfa-10968	165	45	and	and	CCONJ
ajfa-10968	165	46	put	put	VERB
ajfa-10968	165	47	to	to	ADP
ajfa-10968	165	48	work	work	NOUN
ajfa-10968	165	49	in	in	ADP
ajfa-10968	165	50	different	different	ADJ
ajfa-10968	165	51	levels	level	NOUN
ajfa-10968	165	52	of	of	ADP
ajfa-10968	165	53	the	the	DET
ajfa-10968	165	54	administration	administration	NOUN
ajfa-10968	165	55	context	context	NOUN
ajfa-10968	165	56	.	.	PUNCT
ajfa-10968	166	1	furthermore	furthermore	ADV
ajfa-10968	166	2	,	,	PUNCT
ajfa-10968	166	3	there	there	PRON
ajfa-10968	166	4	is	be	VERB
ajfa-10968	166	5	one	one	NUM
ajfa-10968	166	6	more	more	ADJ
ajfa-10968	166	7	area	area	NOUN
ajfa-10968	166	8	of	of	ADP
ajfa-10968	166	9	study	study	NOUN
ajfa-10968	166	10	that	that	PRON
ajfa-10968	166	11	is	be	AUX
ajfa-10968	166	12	significant	significant	ADJ
ajfa-10968	166	13	for	for	ADP
ajfa-10968	166	14	future	future	ADJ
ajfa-10968	166	15	research	research	NOUN
ajfa-10968	166	16	–	–	PUNCT
ajfa-10968	166	17	historically	historically	ADV
ajfa-10968	166	18	based	base	VERB
ajfa-10968	166	19	research	research	NOUN
ajfa-10968	166	20	or	or	CCONJ
ajfa-10968	166	21	accounting	accounting	NOUN
ajfa-10968	166	22	historical	historical	ADJ
ajfa-10968	166	23	analyses	analysis	NOUN
ajfa-10968	166	24	(	(	PUNCT
ajfa-10968	166	25	humprey	humprey	PROPN
ajfa-10968	166	26	&	&	CCONJ
ajfa-10968	166	27	miller	miller	PROPN
ajfa-10968	166	28	,	,	PUNCT
ajfa-10968	166	29	2011	2011	NUM
ajfa-10968	166	30	;	;	PUNCT
ajfa-10968	166	31	van	van	PROPN
ajfa-10968	166	32	helden	helden	PROPN
ajfa-10968	166	33	2005	2005	NUM
ajfa-10968	166	34	)	)	PUNCT
ajfa-10968	166	35	.	.	PUNCT
ajfa-10968	167	1	based	base	VERB
ajfa-10968	167	2	on	on	ADP
ajfa-10968	167	3	our	our	PRON
ajfa-10968	167	4	analysis	analysis	NOUN
ajfa-10968	167	5	,	,	PUNCT
ajfa-10968	167	6	there	there	PRON
ajfa-10968	167	7	is	be	VERB
ajfa-10968	167	8	little	little	ADJ
ajfa-10968	167	9	historically	historically	ADV
ajfa-10968	167	10	based	base	VERB
ajfa-10968	167	11	research	research	NOUN
ajfa-10968	167	12	in	in	ADP
ajfa-10968	167	13	public	public	ADJ
ajfa-10968	167	14	sector	sector	NOUN
ajfa-10968	167	15	accounting	accounting	NOUN
ajfa-10968	167	16	.	.	PUNCT
ajfa-10968	168	1	there	there	PRON
ajfa-10968	168	2	are	be	VERB
ajfa-10968	168	3	a	a	DET
ajfa-10968	168	4	few	few	ADJ
ajfa-10968	168	5	exceptions	exception	NOUN
ajfa-10968	168	6	,	,	PUNCT
ajfa-10968	168	7	such	such	ADJ
ajfa-10968	168	8	as	as	ADP
ajfa-10968	168	9	klumpses	klumpse	NOUN
ajfa-10968	168	10	(	(	PUNCT
ajfa-10968	168	11	2001	2001	NUM
ajfa-10968	168	12	)	)	PUNCT
ajfa-10968	168	13	,	,	PUNCT
ajfa-10968	168	14	who	who	PRON
ajfa-10968	168	15	examines	examine	VERB
ajfa-10968	168	16	the	the	DET
ajfa-10968	168	17	financial	financial	ADJ
ajfa-10968	168	18	accountability	accountability	NOUN
ajfa-10968	168	19	implications	implication	NOUN
ajfa-10968	168	20	arising	arise	VERB
ajfa-10968	168	21	from	from	ADP
ajfa-10968	168	22	the	the	DET
ajfa-10968	168	23	adoption	adoption	NOUN
ajfa-10968	168	24	of	of	ADP
ajfa-10968	168	25	accrual	accrual	ADJ
ajfa-10968	168	26	-	-	PUNCT
ajfa-10968	168	27	based	base	VERB
ajfa-10968	168	28	budgeting	budgeting	NOUN
ajfa-10968	168	29	by	by	ADP
ajfa-10968	168	30	australian	australian	PROPN
ajfa-10968	168	31	’s	’s	PART
ajfa-10968	168	32	pension	pension	NOUN
ajfa-10968	168	33	fund	fund	NOUN
ajfa-10968	168	34	managers	manager	NOUN
ajfa-10968	168	35	from	from	ADP
ajfa-10968	168	36	1888	1888	NUM
ajfa-10968	168	37	to	to	ADP
ajfa-10968	168	38	1996	1996	NUM
ajfa-10968	168	39	,	,	PUNCT
ajfa-10968	168	40	and	and	CCONJ
ajfa-10968	168	41	scott	scott	PROPN
ajfa-10968	168	42	et	et	PROPN
ajfa-10968	168	43	al	al	PROPN
ajfa-10968	168	44	.	.	PROPN
ajfa-10968	169	1	(	(	PUNCT
ajfa-10968	169	2	2003	2003	NUM
ajfa-10968	169	3	)	)	PUNCT
ajfa-10968	169	4	,	,	PUNCT
ajfa-10968	169	5	who	who	PRON
ajfa-10968	169	6	conducted	conduct	VERB
ajfa-10968	169	7	a	a	DET
ajfa-10968	169	8	study	study	NOUN
ajfa-10968	169	9	to	to	PART
ajfa-10968	169	10	trace	trace	VERB
ajfa-10968	169	11	the	the	DET
ajfa-10968	169	12	use	use	NOUN
ajfa-10968	169	13	of	of	ADP
ajfa-10968	169	14	cash	cash	NOUN
ajfa-10968	169	15	and	and	CCONJ
ajfa-10968	169	16	accrual	accrual	ADJ
ajfa-10968	169	17	accounting	accounting	NOUN
ajfa-10968	169	18	in	in	ADP
ajfa-10968	169	19	the	the	DET
ajfa-10968	169	20	financial	financial	ADJ
ajfa-10968	169	21	reports	report	NOUN
ajfa-10968	169	22	of	of	ADP
ajfa-10968	169	23	two	two	NUM
ajfa-10968	169	24	public	public	ADJ
ajfa-10968	169	25	hospitals	hospital	NOUN
ajfa-10968	169	26	in	in	ADP
ajfa-10968	169	27	new	new	ADJ
ajfa-10968	169	28	south	south	PROPN
ajfa-10968	169	29	wales	wales	PROPN
ajfa-10968	169	30	between	between	ADP
ajfa-10968	169	31	1857	1857	NUM
ajfa-10968	169	32	and	and	CCONJ
ajfa-10968	169	33	1975	1975	NUM
ajfa-10968	169	34	.	.	PUNCT
ajfa-10968	170	1	however	however	ADV
ajfa-10968	170	2	,	,	PUNCT
ajfa-10968	170	3	conducting	conduct	VERB
ajfa-10968	170	4	this	this	DET
ajfa-10968	170	5	kind	kind	NOUN
ajfa-10968	170	6	of	of	ADP
ajfa-10968	170	7	research	research	NOUN
ajfa-10968	170	8	is	be	AUX
ajfa-10968	170	9	not	not	PART
ajfa-10968	170	10	a	a	DET
ajfa-10968	170	11	matter	matter	NOUN
ajfa-10968	170	12	of	of	ADP
ajfa-10968	170	13	adhering	adhere	VERB
ajfa-10968	170	14	to	to	ADP
ajfa-10968	170	15	esoteric	esoteric	ADJ
ajfa-10968	170	16	or	or	CCONJ
ajfa-10968	170	17	antiquarian	antiquarian	ADJ
ajfa-10968	170	18	concerns	concern	NOUN
ajfa-10968	170	19	,	,	PUNCT
ajfa-10968	170	20	as	as	SCONJ
ajfa-10968	170	21	the	the	DET
ajfa-10968	170	22	‘	'	PUNCT
ajfa-10968	170	23	new	new	ADJ
ajfa-10968	170	24	’	'	PUNCT
ajfa-10968	170	25	accounting	accounting	NOUN
ajfa-10968	170	26	history	history	NOUN
ajfa-10968	170	27	has	have	AUX
ajfa-10968	170	28	so	so	ADV
ajfa-10968	170	29	strongly	strongly	ADV
ajfa-10968	170	30	demonstrated	demonstrate	VERB
ajfa-10968	170	31	(	(	PUNCT
ajfa-10968	170	32	hoper	hoper	NOUN
ajfa-10968	170	33	et	et	PROPN
ajfa-10968	170	34	al	al	PROPN
ajfa-10968	170	35	.	.	PROPN
ajfa-10968	170	36	,	,	PUNCT
ajfa-10968	170	37	1991	1991	NUM
ajfa-10968	170	38	)	)	PUNCT
ajfa-10968	170	39	.	.	PUNCT
ajfa-10968	171	1	it	it	PRON
ajfa-10968	171	2	is	be	AUX
ajfa-10968	171	3	more	more	ADJ
ajfa-10968	171	4	a	a	DET
ajfa-10968	171	5	matter	matter	NOUN
ajfa-10968	171	6	of	of	ADP
ajfa-10968	171	7	pursuing	pursue	VERB
ajfa-10968	171	8	the	the	DET
ajfa-10968	171	9	understanding	understanding	NOUN
ajfa-10968	171	10	of	of	ADP
ajfa-10968	171	11	the	the	DET
ajfa-10968	171	12	conditions	condition	NOUN
ajfa-10968	171	13	of	of	ADP
ajfa-10968	171	14	transformation	transformation	NOUN
ajfa-10968	171	15	in	in	ADP
ajfa-10968	171	16	ways	way	NOUN
ajfa-10968	171	17	of	of	ADP
ajfa-10968	171	18	governing	govern	VERB
ajfa-10968	171	19	economic	economic	ADJ
ajfa-10968	171	20	and	and	CCONJ
ajfa-10968	171	21	social	social	ADJ
ajfa-10968	171	22	life	life	NOUN
ajfa-10968	171	23	that	that	PRON
ajfa-10968	171	24	have	have	AUX
ajfa-10968	171	25	been	be	AUX
ajfa-10968	171	26	taking	take	VERB
ajfa-10968	171	27	place	place	NOUN
ajfa-10968	171	28	over	over	ADP
ajfa-10968	171	29	the	the	DET
ajfa-10968	171	30	past	past	ADJ
ajfa-10968	171	31	two	two	NUM
ajfa-10968	171	32	decades	decade	NOUN
ajfa-10968	171	33	and	and	CCONJ
ajfa-10968	171	34	more	more	ADJ
ajfa-10968	171	35	,	,	PUNCT
ajfa-10968	171	36	and	and	CCONJ
ajfa-10968	171	37	which	which	PRON
ajfa-10968	171	38	are	be	AUX
ajfa-10968	171	39	in	in	ADP
ajfa-10968	171	40	the	the	DET
ajfa-10968	171	41	process	process	NOUN
ajfa-10968	171	42	of	of	ADP
ajfa-10968	171	43	being	be	AUX
ajfa-10968	171	44	transformed	transform	VERB
ajfa-10968	171	45	further	far	ADV
ajfa-10968	171	46	(	(	PUNCT
ajfa-10968	171	47	humprey	humprey	PROPN
ajfa-10968	171	48	&	&	CCONJ
ajfa-10968	171	49	miller	miller	PROPN
ajfa-10968	171	50	,	,	PUNCT
ajfa-10968	171	51	2011	2011	NUM
ajfa-10968	171	52	)	)	PUNCT
ajfa-10968	171	53	.	.	PUNCT
ajfa-10968	172	1	as	as	SCONJ
ajfa-10968	172	2	pollit	pollit	NOUN
ajfa-10968	172	3	(	(	PUNCT
ajfa-10968	172	4	2008	2008	NUM
ajfa-10968	172	5	)	)	PUNCT
ajfa-10968	172	6	has	have	AUX
ajfa-10968	172	7	suggested	suggest	VERB
ajfa-10968	172	8	,	,	PUNCT
ajfa-10968	172	9	we	we	PRON
ajfa-10968	172	10	need	need	VERB
ajfa-10968	172	11	to	to	PART
ajfa-10968	172	12	attend	attend	VERB
ajfa-10968	172	13	to	to	ADP
ajfa-10968	172	14	the	the	DET
ajfa-10968	172	15	importance	importance	NOUN
ajfa-10968	172	16	of	of	ADP
ajfa-10968	172	17	reinstating	reinstate	VERB
ajfa-10968	172	18	and	and	CCONJ
ajfa-10968	172	19	understanding	understand	VERB
ajfa-10968	172	20	the	the	DET
ajfa-10968	172	21	past	past	NOUN
ajfa-10968	172	22	,	,	PUNCT
ajfa-10968	172	23	as	as	ADV
ajfa-10968	172	24	well	well	ADV
ajfa-10968	172	25	as	as	ADP
ajfa-10968	172	26	the	the	DET
ajfa-10968	172	27	present	present	NOUN
ajfa-10968	172	28	,	,	PUNCT
ajfa-10968	172	29	of	of	ADP
ajfa-10968	172	30	all	all	DET
ajfa-10968	172	31	those	those	DET
ajfa-10968	172	32	processes	process	NOUN
ajfa-10968	172	33	and	and	CCONJ
ajfa-10968	172	34	institutions	institution	NOUN
ajfa-10968	172	35	that	that	PRON
ajfa-10968	172	36	have	have	AUX
ajfa-10968	172	37	shaped	shape	VERB
ajfa-10968	172	38	what	what	PRON
ajfa-10968	172	39	we	we	PRON
ajfa-10968	172	40	know	know	VERB
ajfa-10968	172	41	today	today	NOUN
ajfa-10968	172	42	as	as	ADP
ajfa-10968	172	43	the	the	DET
ajfa-10968	172	44	public	public	ADJ
ajfa-10968	172	45	sector	sector	NOUN
ajfa-10968	172	46	.	.	PUNCT
ajfa-10968	173	1	the	the	DET
ajfa-10968	173	2	relevance	relevance	NOUN
ajfa-10968	173	3	of	of	ADP
ajfa-10968	173	4	historical	historical	ADJ
ajfa-10968	173	5	studies	study	NOUN
ajfa-10968	173	6	of	of	ADP
ajfa-10968	173	7	such	such	ADJ
ajfa-10968	173	8	changes	change	NOUN
ajfa-10968	173	9	is	be	AUX
ajfa-10968	173	10	that	that	SCONJ
ajfa-10968	173	11	they	they	PRON
ajfa-10968	173	12	can	can	AUX
ajfa-10968	173	13	help	help	VERB
ajfa-10968	173	14	us	we	PRON
ajfa-10968	173	15	understand	understand	VERB
ajfa-10968	173	16	how	how	SCONJ
ajfa-10968	173	17	and	and	CCONJ
ajfa-10968	173	18	where	where	SCONJ
ajfa-10968	173	19	the	the	DET
ajfa-10968	173	20	solutions	solution	NOUN
ajfa-10968	173	21	currently	currently	ADV
ajfa-10968	173	22	being	be	AUX
ajfa-10968	173	23	proffered	proffer	VERB
ajfa-10968	173	24	emerged	emerge	VERB
ajfa-10968	173	25	,	,	PUNCT
ajfa-10968	173	26	and	and	CCONJ
ajfa-10968	173	27	in	in	ADP
ajfa-10968	173	28	the	the	DET
ajfa-10968	173	29	process	process	NOUN
ajfa-10968	173	30	can	can	AUX
ajfa-10968	173	31	drive	drive	VERB
ajfa-10968	173	32	away	away	ADV
ajfa-10968	173	33	much	much	ADJ
ajfa-10968	173	34	of	of	ADP
ajfa-10968	173	35	their	their	PRON
ajfa-10968	173	36	apparent	apparent	ADJ
ajfa-10968	173	37	self	self	NOUN
ajfa-10968	173	38	-	-	PUNCT
ajfa-10968	173	39	evidence	evidence	NOUN
ajfa-10968	173	40	and	and	CCONJ
ajfa-10968	173	41	diminish	diminish	VERB
ajfa-10968	173	42	their	their	PRON
ajfa-10968	173	43	taken	take	VERB
ajfa-10968	173	44	-	-	PUNCT
ajfa-10968	173	45	for	for	ADP
ajfa-10968	173	46	-	-	PUNCT
ajfa-10968	173	47	grantedness	grantedness	NOUN
ajfa-10968	173	48	(	(	PUNCT
ajfa-10968	173	49	humprey	humprey	PROPN
ajfa-10968	173	50	&	&	CCONJ
ajfa-10968	173	51	miller	miller	PROPN
ajfa-10968	173	52	,	,	PUNCT
ajfa-10968	173	53	2011	2011	NUM
ajfa-10968	173	54	)	)	PUNCT
ajfa-10968	173	55	.	.	PUNCT
ajfa-10968	174	1	this	this	PRON
ajfa-10968	174	2	is	be	AUX
ajfa-10968	174	3	not	not	PART
ajfa-10968	174	4	a	a	DET
ajfa-10968	174	5	matter	matter	NOUN
ajfa-10968	174	6	of	of	ADP
ajfa-10968	174	7	expecting	expect	VERB
ajfa-10968	174	8	historical	historical	ADJ
ajfa-10968	174	9	analyses	analysis	NOUN
ajfa-10968	174	10	to	to	PART
ajfa-10968	174	11	tell	tell	VERB
ajfa-10968	174	12	us	we	PRON
ajfa-10968	174	13	to	to	ADP
ajfa-10968	174	14	what	what	PRON
ajfa-10968	174	15	to	to	PART
ajfa-10968	174	16	do	do	AUX
ajfa-10968	174	17	in	in	ADP
ajfa-10968	174	18	any	any	DET
ajfa-10968	174	19	specific	specific	ADJ
ajfa-10968	174	20	contexts	contexts	NOUN
ajfa-10968	174	21	,	,	PUNCT
ajfa-10968	174	22	but	but	CCONJ
ajfa-10968	174	23	is	be	AUX
ajfa-10968	174	24	rather	rather	ADV
ajfa-10968	174	25	the	the	DET
ajfa-10968	174	26	fact	fact	NOUN
ajfa-10968	174	27	that	that	SCONJ
ajfa-10968	174	28	historical	historical	ADJ
ajfa-10968	174	29	studies	study	NOUN
ajfa-10968	174	30	of	of	ADP
ajfa-10968	174	31	accounting	accounting	NOUN
ajfa-10968	174	32	and	and	CCONJ
ajfa-10968	174	33	financial	financial	ADJ
ajfa-10968	174	34	management	management	NOUN
ajfa-10968	174	35	practices	practice	NOUN
ajfa-10968	174	36	in	in	ADP
ajfa-10968	174	37	varied	varied	ADJ
ajfa-10968	174	38	public	public	ADJ
ajfa-10968	174	39	sector	sector	NOUN
ajfa-10968	174	40	and	and	CCONJ
ajfa-10968	174	41	public	public	ADJ
ajfa-10968	174	42	service	service	NOUN
ajfa-10968	174	43	contexts	contexts	NOUN
ajfa-10968	174	44	can	can	AUX
ajfa-10968	174	45	assist	assist	VERB
ajfa-10968	174	46	us	we	PRON
ajfa-10968	174	47	with	with	ADP
ajfa-10968	174	48	locating	locate	VERB
ajfa-10968	174	49	them	they	PRON
ajfa-10968	174	50	within	within	ADP
ajfa-10968	174	51	the	the	DET
ajfa-10968	174	52	broader	broad	ADJ
ajfa-10968	174	53	shift	shift	NOUN
ajfa-10968	174	54	in	in	ADP
ajfa-10968	174	55	the	the	DET
ajfa-10968	174	56	management	management	NOUN
ajfa-10968	174	57	of	of	ADP
ajfa-10968	174	58	the	the	DET
ajfa-10968	174	59	economic	economic	ADJ
ajfa-10968	174	60	and	and	CCONJ
ajfa-10968	174	61	social	social	ADJ
ajfa-10968	174	62	relations	relation	NOUN
ajfa-10968	174	63	within	within	ADP
ajfa-10968	174	64	which	which	PRON
ajfa-10968	174	65	they	they	PRON
ajfa-10968	174	66	are	be	AUX
ajfa-10968	174	67	embedded	embed	VERB
ajfa-10968	174	68	(	(	PUNCT
ajfa-10968	174	69	humprey	humprey	PROPN
ajfa-10968	174	70	&	&	CCONJ
ajfa-10968	174	71	miller	miller	PROPN
ajfa-10968	174	72	,	,	PUNCT
ajfa-10968	174	73	2011	2011	NUM
ajfa-10968	174	74	)	)	PUNCT
ajfa-10968	174	75	.	.	PUNCT
ajfa-10968	175	1	4	4	X
ajfa-10968	175	2	.	.	X
ajfa-10968	175	3	conclusion	conclusion	NOUN
ajfa-10968	175	4	following	follow	VERB
ajfa-10968	175	5	van	van	PROPN
ajfa-10968	175	6	helden	helden	PROPN
ajfa-10968	175	7	and	and	CCONJ
ajfa-10968	175	8	northcott	northcott	PROPN
ajfa-10968	175	9	’s	’s	PART
ajfa-10968	175	10	(	(	PUNCT
ajfa-10968	175	11	2010	2010	NUM
ajfa-10968	175	12	)	)	PUNCT
ajfa-10968	175	13	method	method	NOUN
ajfa-10968	175	14	of	of	ADP
ajfa-10968	175	15	study	study	NOUN
ajfa-10968	175	16	for	for	ADP
ajfa-10968	175	17	classifying	classify	VERB
ajfa-10968	175	18	themes	theme	NOUN
ajfa-10968	175	19	,	,	PUNCT
ajfa-10968	175	20	this	this	DET
ajfa-10968	175	21	study	study	NOUN
ajfa-10968	175	22	analyses	analysis	NOUN
ajfa-10968	175	23	published	publish	VERB
ajfa-10968	175	24	public	public	ADJ
ajfa-10968	175	25	sector	sector	NOUN
ajfa-10968	175	26	’s	’s	PART
ajfa-10968	175	27	accrual	accrual	ADJ
ajfa-10968	175	28	accounting	accounting	NOUN
ajfa-10968	175	29	papers	paper	NOUN
ajfa-10968	175	30	according	accord	VERB
ajfa-10968	175	31	to	to	ADP
ajfa-10968	175	32	van	van	PROPN
ajfa-10968	175	33	helden	helden	PROPN
ajfa-10968	175	34	and	and	CCONJ
ajfa-10968	175	35	northcott	northcott	PROPN
ajfa-10968	175	36	’s	’s	PART
ajfa-10968	175	37	(	(	PUNCT
ajfa-10968	175	38	2010	2010	NUM
ajfa-10968	175	39	)	)	PUNCT
ajfa-10968	175	40	research	research	NOUN
ajfa-10968	175	41	objectives	objective	NOUN
ajfa-10968	175	42	,	,	PUNCT
ajfa-10968	175	43	aiming	aim	VERB
ajfa-10968	175	44	to	to	PART
ajfa-10968	175	45	highlight	highlight	VERB
ajfa-10968	175	46	the	the	DET
ajfa-10968	175	47	possible	possible	ADJ
ajfa-10968	175	48	contextual	contextual	ADJ
ajfa-10968	175	49	and	and	CCONJ
ajfa-10968	175	50	applications	application	NOUN
ajfa-10968	175	51	gaps	gap	NOUN
ajfa-10968	175	52	that	that	PRON
ajfa-10968	175	53	can	can	AUX
ajfa-10968	175	54	be	be	AUX
ajfa-10968	175	55	derived	derive	VERB
ajfa-10968	175	56	.	.	PUNCT
ajfa-10968	176	1	the	the	DET
ajfa-10968	176	2	findings	finding	NOUN
ajfa-10968	176	3	reveal	reveal	VERB
ajfa-10968	176	4	that	that	SCONJ
ajfa-10968	176	5	research	research	NOUN
ajfa-10968	176	6	objective	objective	NOUN
ajfa-10968	176	7	(	(	PUNCT
ajfa-10968	176	8	d	d	X
ajfa-10968	176	9	)	)	PUNCT
ajfa-10968	176	10	was	be	AUX
ajfa-10968	176	11	the	the	DET
ajfa-10968	176	12	most	most	ADV
ajfa-10968	176	13	popular	popular	ADJ
ajfa-10968	176	14	subject	subject	NOUN
ajfa-10968	176	15	among	among	ADP
ajfa-10968	176	16	the	the	DET
ajfa-10968	176	17	researchers	researcher	NOUN
ajfa-10968	176	18	,	,	PUNCT
ajfa-10968	176	19	followed	follow	VERB
ajfa-10968	176	20	by	by	ADP
ajfa-10968	176	21	research	research	NOUN
ajfa-10968	176	22	objective	objective	NOUN
ajfa-10968	176	23	(	(	PUNCT
ajfa-10968	176	24	b	b	NOUN
ajfa-10968	176	25	)	)	PUNCT
ajfa-10968	176	26	.	.	PUNCT
ajfa-10968	177	1	research	research	NOUN
ajfa-10968	177	2	objective	objective	NOUN
ajfa-10968	177	3	(	(	PUNCT
ajfa-10968	177	4	c	c	NOUN
ajfa-10968	177	5	)	)	PUNCT
ajfa-10968	177	6	is	be	AUX
ajfa-10968	177	7	usually	usually	ADV
ajfa-10968	177	8	chosen	choose	VERB
ajfa-10968	177	9	as	as	ADP
ajfa-10968	177	10	a	a	DET
ajfa-10968	177	11	complimentary	complimentary	ADJ
ajfa-10968	177	12	focus	focus	NOUN
ajfa-10968	177	13	,	,	PUNCT
ajfa-10968	177	14	along	along	ADP
ajfa-10968	177	15	with	with	ADP
ajfa-10968	177	16	the	the	DET
ajfa-10968	177	17	two	two	NUM
ajfa-10968	177	18	previous	previous	ADJ
ajfa-10968	177	19	research	research	NOUN
ajfa-10968	177	20	objectives	objective	NOUN
ajfa-10968	177	21	being	be	AUX
ajfa-10968	177	22	mentioned	mention	VERB
ajfa-10968	177	23	earlier	early	ADV
ajfa-10968	177	24	.	.	PUNCT
ajfa-10968	178	1	on	on	ADP
ajfa-10968	178	2	the	the	DET
ajfa-10968	178	3	other	other	ADJ
ajfa-10968	178	4	hand	hand	NOUN
ajfa-10968	178	5	,	,	PUNCT
ajfa-10968	178	6	most	most	ADJ
ajfa-10968	178	7	of	of	ADP
ajfa-10968	178	8	the	the	DET
ajfa-10968	178	9	papers	paper	NOUN
ajfa-10968	178	10	are	be	AUX
ajfa-10968	178	11	less	less	ADV
ajfa-10968	178	12	directed	direct	VERB
ajfa-10968	178	13	towards	towards	ADP
ajfa-10968	178	14	research	research	NOUN
ajfa-10968	178	15	objective	objective	NOUN
ajfa-10968	178	16	(	(	PUNCT
ajfa-10968	178	17	a	a	NOUN
ajfa-10968	178	18	)	)	PUNCT
ajfa-10968	178	19	.	.	PUNCT
ajfa-10968	179	1	although	although	SCONJ
ajfa-10968	179	2	the	the	DET
ajfa-10968	179	3	analysis	analysis	NOUN
ajfa-10968	179	4	of	of	ADP
ajfa-10968	179	5	publications	publication	NOUN
ajfa-10968	179	6	shows	show	VERB
ajfa-10968	179	7	a	a	DET
ajfa-10968	179	8	vibrant	vibrant	ADJ
ajfa-10968	179	9	research	research	NOUN
ajfa-10968	179	10	community	community	NOUN
ajfa-10968	179	11	in	in	ADP
ajfa-10968	179	12	psa	psa	NOUN
ajfa-10968	179	13	using	use	VERB
ajfa-10968	179	14	a	a	DET
ajfa-10968	179	15	broad	broad	ADJ
ajfa-10968	179	16	set	set	NOUN
ajfa-10968	179	17	of	of	ADP
ajfa-10968	179	18	methodologies	methodology	NOUN
ajfa-10968	179	19	and	and	CCONJ
ajfa-10968	179	20	topics	topic	NOUN
ajfa-10968	179	21	,	,	PUNCT
ajfa-10968	179	22	there	there	PRON
ajfa-10968	179	23	are	be	VERB
ajfa-10968	179	24	still	still	ADV
ajfa-10968	179	25	some	some	DET
ajfa-10968	179	26	major	major	ADJ
ajfa-10968	179	27	issues	issue	NOUN
ajfa-10968	179	28	of	of	ADP
ajfa-10968	179	29	concern	concern	NOUN
ajfa-10968	179	30	.	.	PUNCT
ajfa-10968	180	1	future	future	ADJ
ajfa-10968	180	2	research	research	NOUN
ajfa-10968	180	3	may	may	AUX
ajfa-10968	180	4	focus	focus	VERB
ajfa-10968	180	5	on	on	ADP
ajfa-10968	180	6	accrual	accrual	ADJ
ajfa-10968	180	7	accounting	accounting	NOUN
ajfa-10968	180	8	development	development	NOUN
ajfa-10968	180	9	research	research	NOUN
ajfa-10968	180	10	in	in	ADP
ajfa-10968	180	11	the	the	DET
ajfa-10968	180	12	public	public	ADJ
ajfa-10968	180	13	sectors	sector	NOUN
ajfa-10968	180	14	of	of	ADP
ajfa-10968	180	15	developing	develop	VERB
ajfa-10968	180	16	countries	country	NOUN
ajfa-10968	180	17	,	,	PUNCT
ajfa-10968	180	18	as	as	ADV
ajfa-10968	180	19	well	well	ADV
ajfa-10968	180	20	as	as	ADP
ajfa-10968	180	21	conducting	conduct	VERB
ajfa-10968	180	22	cross	cross	ADJ
ajfa-10968	180	23	-	-	ADJ
ajfa-10968	180	24	sectional	sectional	ADJ
ajfa-10968	180	25	or	or	CCONJ
ajfa-10968	180	26	comparative	comparative	ADJ
ajfa-10968	180	27	studies	study	NOUN
ajfa-10968	180	28	between	between	ADP
ajfa-10968	180	29	different	different	ADJ
ajfa-10968	180	30	levels	level	NOUN
ajfa-10968	180	31	of	of	ADP
ajfa-10968	180	32	governmental	governmental	ADJ
ajfa-10968	180	33	agencies	agency	NOUN
ajfa-10968	180	34	to	to	PART
ajfa-10968	180	35	provide	provide	VERB
ajfa-10968	180	36	valuable	valuable	ADJ
ajfa-10968	180	37	understanding	understanding	NOUN
ajfa-10968	180	38	of	of	ADP
ajfa-10968	180	39	the	the	DET
ajfa-10968	180	40	interplay	interplay	NOUN
ajfa-10968	180	41	of	of	ADP
ajfa-10968	180	42	issues	issue	NOUN
ajfa-10968	180	43	between	between	ADP
ajfa-10968	180	44	various	various	ADJ
ajfa-10968	180	45	levels	level	NOUN
ajfa-10968	180	46	of	of	ADP
ajfa-10968	180	47	administration	administration	NOUN
ajfa-10968	180	48	.	.	PUNCT
ajfa-10968	181	1	finally	finally	ADV
ajfa-10968	181	2	,	,	PUNCT
ajfa-10968	181	3	future	future	ADJ
ajfa-10968	181	4	research	research	NOUN
ajfa-10968	181	5	may	may	AUX
ajfa-10968	181	6	also	also	ADV
ajfa-10968	181	7	explore	explore	VERB
ajfa-10968	181	8	the	the	DET
ajfa-10968	181	9	historical	historical	ADJ
ajfa-10968	181	10	studies	study	NOUN
ajfa-10968	181	11	of	of	ADP
ajfa-10968	181	12	accrual	accrual	ADJ
ajfa-10968	181	13	asian	asian	ADJ
ajfa-10968	181	14	journal	journal	NOUN
ajfa-10968	181	15	of	of	ADP
ajfa-10968	181	16	finance	finance	PROPN
ajfa-10968	181	17	&	&	CCONJ
ajfa-10968	181	18	accounting	accounting	PROPN
ajfa-10968	181	19	issn	issn	PROPN
ajfa-10968	181	20	1946	1946	NUM
ajfa-10968	181	21	-	-	PUNCT
ajfa-10968	181	22	052x	052x	PROPN
ajfa-10968	181	23	2017	2017	NUM
ajfa-10968	181	24	,	,	PUNCT
ajfa-10968	181	25	vol	vol	NOUN
ajfa-10968	181	26	.	.	NOUN
ajfa-10968	181	27	9	9	NUM
ajfa-10968	181	28	,	,	PUNCT
ajfa-10968	181	29	no	no	INTJ
ajfa-10968	181	30	.	.	NOUN
ajfa-10968	181	31	1	1	NUM
ajfa-10968	181	32	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10968	181	33	257	257	NUM
ajfa-10968	181	34	accounting	accounting	NOUN
ajfa-10968	181	35	and	and	CCONJ
ajfa-10968	181	36	financial	financial	ADJ
ajfa-10968	181	37	management	management	NOUN
ajfa-10968	181	38	practices	practice	NOUN
ajfa-10968	181	39	in	in	ADP
ajfa-10968	181	40	varied	varied	ADJ
ajfa-10968	181	41	public	public	ADJ
ajfa-10968	181	42	sector	sector	NOUN
ajfa-10968	181	43	contexts	contexts	NOUN
ajfa-10968	181	44	.	.	PUNCT
ajfa-10968	182	1	acknowledgement	acknowledgement	NOUN
ajfa-10968	182	2	the	the	DET
ajfa-10968	182	3	authors	author	NOUN
ajfa-10968	182	4	acknowledge	acknowledge	VERB
ajfa-10968	182	5	the	the	DET
ajfa-10968	182	6	financial	financial	ADJ
ajfa-10968	182	7	support	support	NOUN
ajfa-10968	182	8	of	of	ADP
ajfa-10968	182	9	the	the	DET
ajfa-10968	182	10	universiti	universiti	PROPN
ajfa-10968	182	11	malaysia	malaysia	PROPN
ajfa-10968	182	12	sabah	sabah	PROPN
ajfa-10968	182	13	’s	’s	PART
ajfa-10968	182	14	sbk	sbk	PROPN
ajfa-10968	182	15	fund	fund	PROPN
ajfa-10968	182	16	(	(	PUNCT
ajfa-10968	182	17	0197	0197	NUM
ajfa-10968	182	18	-	-	PUNCT
ajfa-10968	182	19	ss-2015	ss-2015	NOUN
ajfa-10968	182	20	/	/	SYM
ajfa-10968	182	21	the	the	DET
ajfa-10968	182	22	implementation	implementation	NOUN
ajfa-10968	182	23	of	of	ADP
ajfa-10968	182	24	accrual	accrual	ADJ
ajfa-10968	182	25	accounting	accounting	NOUN
ajfa-10968	182	26	system	system	NOUN
ajfa-10968	182	27	among	among	ADP
ajfa-10968	182	28	public	public	ADJ
ajfa-10968	182	29	sector	sector	NOUN
ajfa-10968	182	30	:	:	PUNCT
ajfa-10968	182	31	comparative	comparative	ADJ
ajfa-10968	182	32	study	study	NOUN
ajfa-10968	182	33	between	between	ADP
ajfa-10968	182	34	federal	federal	ADJ
ajfa-10968	182	35	level	level	NOUN
ajfa-10968	182	36	and	and	CCONJ
ajfa-10968	182	37	sabah	sabah	PROPN
ajfa-10968	182	38	’s	’s	PART
ajfa-10968	182	39	state	state	NOUN
ajfa-10968	182	40	level	level	NOUN
ajfa-10968	182	41	)	)	PUNCT
ajfa-10968	182	42	.	.	PUNCT
ajfa-10968	183	1	references	reference	NOUN
ajfa-10968	183	2	helden	helden	PROPN
ajfa-10968	183	3	,	,	PUNCT
ajfa-10968	183	4	g.	g.	PROPN
ajfa-10968	183	5	j.	j.	PROPN
ajfa-10968	183	6	v.	v.	PROPN
ajfa-10968	183	7	and	and	CCONJ
ajfa-10968	183	8	northcott	northcott	PROPN
ajfa-10968	183	9	,	,	PUNCT
ajfa-10968	183	10	d.	d.	PROPN
ajfa-10968	183	11	(	(	PUNCT
ajfa-10968	183	12	2010	2010	NUM
ajfa-10968	183	13	)	)	PUNCT
ajfa-10968	183	14	.	.	PUNCT
ajfa-10968	184	1	examining	examine	VERB
ajfa-10968	184	2	the	the	DET
ajfa-10968	184	3	practical	practical	ADJ
ajfa-10968	184	4	relevance	relevance	NOUN
ajfa-10968	184	5	of	of	ADP
ajfa-10968	184	6	public	public	ADJ
ajfa-10968	184	7	sector	sector	NOUN
ajfa-10968	184	8	management	management	NOUN
ajfa-10968	184	9	accounting	accounting	NOUN
ajfa-10968	184	10	research	research	NOUN
ajfa-10968	184	11	.	.	PUNCT
ajfa-10968	185	1	financial	financial	ADJ
ajfa-10968	185	2	accountability	accountability	NOUN
ajfa-10968	185	3	&	&	CCONJ
ajfa-10968	185	4	management	management	NOUN
ajfa-10968	185	5	,	,	PUNCT
ajfa-10968	185	6	26(2	26(2	NUM
ajfa-10968	185	7	)	)	PUNCT
ajfa-10968	185	8	,	,	PUNCT
ajfa-10968	185	9	213	213	NUM
ajfa-10968	185	10	-	-	SYM
ajfa-10968	185	11	241	241	NUM
ajfa-10968	185	12	.	.	PUNCT
ajfa-10968	186	1	https://doi.org/10.1111/j.1468-0408.2010.00499.x	https://doi.org/10.1111/j.1468-0408.2010.00499.x	PROPN
ajfa-10968	186	2	helden	helden	PROPN
ajfa-10968	186	3	,	,	PUNCT
ajfa-10968	186	4	g.	g.	PROPN
ajfa-10968	186	5	j.	j.	PROPN
ajfa-10968	186	6	v.	v.	PROPN
ajfa-10968	186	7	(	(	PUNCT
ajfa-10968	186	8	2005	2005	NUM
ajfa-10968	186	9	)	)	PUNCT
ajfa-10968	186	10	.	.	PUNCT
ajfa-10968	187	1	researching	research	VERB
ajfa-10968	187	2	public	public	ADJ
ajfa-10968	187	3	sector	sector	NOUN
ajfa-10968	187	4	transformation	transformation	NOUN
ajfa-10968	187	5	:	:	PUNCT
ajfa-10968	187	6	the	the	DET
ajfa-10968	187	7	role	role	NOUN
ajfa-10968	187	8	of	of	ADP
ajfa-10968	187	9	management	management	NOUN
ajfa-10968	187	10	accounting	accounting	NOUN
ajfa-10968	187	11	.	.	PUNCT
ajfa-10968	188	1	financial	financial	ADJ
ajfa-10968	188	2	accountability	accountability	NOUN
ajfa-10968	188	3	&	&	CCONJ
ajfa-10968	188	4	management	management	NOUN
ajfa-10968	188	5	,	,	PUNCT
ajfa-10968	188	6	21(1	21(1	NUM
ajfa-10968	188	7	)	)	PUNCT
ajfa-10968	188	8	,	,	PUNCT
ajfa-10968	188	9	99	99	NUM
ajfa-10968	188	10	-	-	SYM
ajfa-10968	188	11	134	134	NUM
ajfa-10968	188	12	.	.	PUNCT
ajfa-10968	189	1	https://doi.org/10.1111/j.0267-4424.2005.00211.x	https://doi.org/10.1111/j.0267-4424.2005.00211.x	NOUN
ajfa-10968	189	2	hood	hood	NOUN
ajfa-10968	189	3	,	,	PUNCT
ajfa-10968	189	4	c.	c.	PROPN
ajfa-10968	189	5	(	(	PUNCT
ajfa-10968	189	6	1995	1995	NUM
ajfa-10968	189	7	)	)	PUNCT
ajfa-10968	189	8	.	.	PUNCT
ajfa-10968	190	1	the	the	DET
ajfa-10968	190	2	‘	'	PUNCT
ajfa-10968	190	3	new	new	ADJ
ajfa-10968	190	4	public	public	ADJ
ajfa-10968	190	5	management	management	NOUN
ajfa-10968	190	6	’	'	PUNCT
ajfa-10968	190	7	in	in	ADP
ajfa-10968	190	8	the	the	DET
ajfa-10968	190	9	1980s	1980	NOUN
ajfa-10968	190	10	:	:	PUNCT
ajfa-10968	190	11	variations	variation	NOUN
ajfa-10968	190	12	on	on	ADP
ajfa-10968	190	13	a	a	DET
ajfa-10968	190	14	theme	theme	NOUN
ajfa-10968	190	15	.	.	PUNCT
ajfa-10968	191	1	accounting	accounting	NOUN
ajfa-10968	191	2	,	,	PUNCT
ajfa-10968	191	3	organizations	organization	NOUN
ajfa-10968	191	4	&	&	CCONJ
ajfa-10968	191	5	society	society	NOUN
ajfa-10968	191	6	,	,	PUNCT
ajfa-10968	191	7	20(2/3	20(2/3	NUM
ajfa-10968	191	8	)	)	PUNCT
ajfa-10968	191	9	,	,	PUNCT
ajfa-10968	191	10	93	93	NUM
ajfa-10968	191	11	-	-	SYM
ajfa-10968	191	12	109	109	NUM
ajfa-10968	191	13	.	.	PUNCT
ajfa-10968	192	1	https://doi.org/10.1016/0361-3682(93)e0001-w	https://doi.org/10.1016/0361-3682(93)e0001-w	NOUN
ajfa-10968	192	2	pasukan	pasukan	PROPN
ajfa-10968	192	3	pelaksanaan	pelaksanaan	PROPN
ajfa-10968	192	4	perakaunan	perakaunan	PROPN
ajfa-10968	192	5	akruan	akruan	PROPN
ajfa-10968	192	6	(	(	PUNCT
ajfa-10968	192	7	2015	2015	NUM
ajfa-10968	192	8	)	)	PUNCT
ajfa-10968	192	9	.	.	PUNCT
ajfa-10968	193	1	buletin	buletin	PROPN
ajfa-10968	193	2	fokus	fokus	PROPN
ajfa-10968	193	3	akruan	akruan	PROPN
ajfa-10968	193	4	isu	isu	PROPN
ajfa-10968	193	5	no.5	no.5	PROPN
ajfa-10968	193	6	jan	jan	PROPN
ajfa-10968	193	7	–	–	PUNCT
ajfa-10968	193	8	mac	mac	PROPN
ajfa-10968	193	9	2015	2015	NUM
ajfa-10968	193	10	.	.	PUNCT
ajfa-10968	194	1	jabatan	jabatan	PROPN
ajfa-10968	194	2	akauntan	akauntan	PROPN
ajfa-10968	194	3	negara	negara	PROPN
ajfa-10968	194	4	malaysia	malaysia	PROPN
ajfa-10968	194	5	.	.	PUNCT
ajfa-10968	195	1	retrieved	retrieve	VERB
ajfa-10968	195	2	from	from	ADP
ajfa-10968	195	3	:	:	PUNCT
ajfa-10968	195	4	http://www2.anm.gov.my/publishingimages/sitepages/default/fokus%20akruan%20is	http://www2.anm.gov.my/publishingimages/sitepages/default/fokus%20akruan%20is	PROPN
ajfa-10968	195	5	u%205%202015.pdf	u%205%202015.pdf	PROPN
ajfa-10968	195	6	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ajfa-10968	195	7	[	[	X
ajfa-10968	195	8	pwc	pwc	X
ajfa-10968	195	9	]	]	X
ajfa-10968	195	10	(	(	PUNCT
ajfa-10968	195	11	2015	2015	NUM
ajfa-10968	195	12	)	)	PUNCT
ajfa-10968	195	13	.	.	PUNCT
ajfa-10968	196	1	towards	towards	ADP
ajfa-10968	196	2	a	a	DET
ajfa-10968	196	3	new	new	ADJ
ajfa-10968	196	4	era	era	NOUN
ajfa-10968	196	5	in	in	ADP
ajfa-10968	196	6	government	government	NOUN
ajfa-10968	196	7	accounting	accounting	NOUN
ajfa-10968	196	8	and	and	CCONJ
ajfa-10968	196	9	reporting	reporting	NOUN
ajfa-10968	196	10	.	.	PUNCT
ajfa-10968	197	1	pwc	pwc	PROPN
ajfa-10968	197	2	.	.	PROPN
ajfa-10968	197	3	retrieved	retrieve	VERB
ajfa-10968	197	4	from	from	ADP
ajfa-10968	197	5	:	:	PUNCT
ajfa-10968	197	6	https://www.pwc.com/my/en/assets/publications/towards-new-era-in-govt-accounting-reporti	https://www.pwc.com/my/en/assets/publications/towards-new-era-in-govt-accounting-reporti	PROPN
ajfa-10968	197	7	ng.pdf	ng.pdf	PROPN
ajfa-10968	197	8	appendix	appendix	ADJ
ajfa-10968	197	9	papers	paper	NOUN
ajfa-10968	197	10	included	include	VERB
ajfa-10968	197	11	in	in	ADP
ajfa-10968	197	12	this	this	DET
ajfa-10968	197	13	review	review	NOUN
ajfa-10968	197	14	and	and	CCONJ
ajfa-10968	197	15	their	their	PRON
ajfa-10968	197	16	classifications	classification	NOUN
ajfa-10968	197	17	classification	classification	NOUN
ajfa-10968	197	18	criteria	criterion	NOUN
ajfa-10968	197	19	(	(	PUNCT
ajfa-10968	197	20	included	include	VERB
ajfa-10968	197	21	in	in	ADP
ajfa-10968	197	22	bracket	bracket	NOUN
ajfa-10968	197	23	after	after	ADP
ajfa-10968	197	24	each	each	DET
ajfa-10968	197	25	paper	paper	NOUN
ajfa-10968	197	26	):	):	PUNCT
ajfa-10968	197	27	criterion	criterion	NOUN
ajfa-10968	197	28	research	research	NOUN
ajfa-10968	197	29	objective	objective	NOUN
ajfa-10968	197	30	:	:	PUNCT
ajfa-10968	197	31	a.	a.	NOUN
ajfa-10968	197	32	proposing	propose	VERB
ajfa-10968	197	33	new	new	ADJ
ajfa-10968	197	34	financial	financial	ADJ
ajfa-10968	197	35	/	/	SYM
ajfa-10968	197	36	management	management	NOUN
ajfa-10968	197	37	accounting	accounting	NOUN
ajfa-10968	197	38	techniques	technique	NOUN
ajfa-10968	197	39	/	/	SYM
ajfa-10968	197	40	approaches	approach	NOUN
ajfa-10968	197	41	into	into	ADP
ajfa-10968	197	42	public	public	ADJ
ajfa-10968	197	43	sector	sector	NOUN
ajfa-10968	197	44	’s	’s	PART
ajfa-10968	197	45	accrual	accrual	ADJ
ajfa-10968	197	46	accounting	accounting	NOUN
ajfa-10968	197	47	systems	system	NOUN
ajfa-10968	197	48	(	(	PUNCT
ajfa-10968	197	49	e.g.	e.g.	ADV
ajfa-10968	197	50	accrual	accrual	ADJ
ajfa-10968	197	51	output	output	NOUN
ajfa-10968	197	52	based	base	VERB
ajfa-10968	197	53	budgeting	budgeting	NOUN
ajfa-10968	197	54	,	,	PUNCT
ajfa-10968	197	55	performance	performance	NOUN
ajfa-10968	197	56	management	management	NOUN
ajfa-10968	197	57	and	and	CCONJ
ajfa-10968	197	58	costing	costing	NOUN
ajfa-10968	197	59	)	)	PUNCT
ajfa-10968	197	60	;	;	PUNCT
ajfa-10968	197	61	b.	b.	PROPN
ajfa-10968	197	62	examining	examine	VERB
ajfa-10968	197	63	the	the	DET
ajfa-10968	197	64	effectiveness	effectiveness	NOUN
ajfa-10968	197	65	of	of	ADP
ajfa-10968	197	66	existing	exist	VERB
ajfa-10968	197	67	accrual	accrual	ADJ
ajfa-10968	197	68	accounting	accounting	NOUN
ajfa-10968	197	69	techniques	technique	NOUN
ajfa-10968	197	70	/	/	SYM
ajfa-10968	197	71	approaches	approach	NOUN
ajfa-10968	197	72	;	;	PUNCT
ajfa-10968	197	73	c.	c.	NOUN
ajfa-10968	197	74	identifying	identify	VERB
ajfa-10968	197	75	the	the	DET
ajfa-10968	197	76	conditions	condition	NOUN
ajfa-10968	197	77	for	for	ADP
ajfa-10968	197	78	the	the	DET
ajfa-10968	197	79	successful	successful	ADJ
ajfa-10968	197	80	/	/	SYM
ajfa-10968	197	81	failure	failure	NOUN
ajfa-10968	197	82	implementation	implementation	NOUN
ajfa-10968	197	83	of	of	ADP
ajfa-10968	197	84	accrual	accrual	ADJ
ajfa-10968	197	85	accounting	accounting	NOUN
ajfa-10968	197	86	technique	technique	NOUN
ajfa-10968	197	87	/	/	SYM
ajfa-10968	197	88	approaches	approach	NOUN
ajfa-10968	197	89	;	;	PUNCT
ajfa-10968	197	90	d.	d.	PROPN
ajfa-10968	197	91	knowledge	knowledge	NOUN
ajfa-10968	197	92	-	-	PUNCT
ajfa-10968	197	93	building	building	NOUN
ajfa-10968	197	94	in	in	ADP
ajfa-10968	197	95	understanding	understanding	NOUN
ajfa-10968	197	96	,	,	PUNCT
ajfa-10968	197	97	explaining	explain	VERB
ajfa-10968	197	98	and	and	CCONJ
ajfa-10968	197	99	critiquing	critiquing	NOUN
ajfa-10968	197	100	of	of	ADP
ajfa-10968	197	101	the	the	DET
ajfa-10968	197	102	adoption	adoption	NOUN
ajfa-10968	197	103	and	and	CCONJ
ajfa-10968	197	104	use	use	NOUN
ajfa-10968	197	105	of	of	ADP
ajfa-10968	197	106	accrual	accrual	ADJ
ajfa-10968	197	107	accounting	accounting	NOUN
ajfa-10968	197	108	techniques	technique	NOUN
ajfa-10968	197	109	/	/	SYM
ajfa-10968	197	110	approaches	approach	NOUN
ajfa-10968	197	111	both	both	PRON
ajfa-10968	197	112	in	in	ADP
ajfa-10968	197	113	theoretically	theoretically	ADV
ajfa-10968	197	114	and	and	CCONJ
ajfa-10968	197	115	practically	practically	ADV
ajfa-10968	197	116	.	.	PUNCT
ajfa-10968	198	1	asian	asian	ADJ
ajfa-10968	198	2	journal	journal	PROPN
ajfa-10968	198	3	of	of	ADP
ajfa-10968	198	4	finance	finance	PROPN
ajfa-10968	198	5	&	&	CCONJ
ajfa-10968	198	6	accounting	accounting	PROPN
ajfa-10968	198	7	issn	issn	PROPN
ajfa-10968	198	8	1946	1946	NUM
ajfa-10968	198	9	-	-	PUNCT
ajfa-10968	198	10	052x	052x	PROPN
ajfa-10968	198	11	2017	2017	NUM
ajfa-10968	198	12	,	,	PUNCT
ajfa-10968	198	13	vol	vol	NOUN
ajfa-10968	198	14	.	.	NOUN
ajfa-10968	198	15	9	9	NUM
ajfa-10968	198	16	,	,	PUNCT
ajfa-10968	198	17	no	no	INTJ
ajfa-10968	198	18	.	.	NOUN
ajfa-10968	198	19	1	1	NUM
ajfa-10968	198	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10968	198	21	258	258	NUM
ajfa-10968	198	22	table	table	NOUN
ajfa-10968	198	23	1	1	NUM
ajfa-10968	198	24	.	.	PUNCT
ajfa-10968	198	25	classification	classification	NOUN
ajfa-10968	198	26	of	of	ADP
ajfa-10968	198	27	paper	paper	NOUN
ajfa-10968	198	28	according	accord	VERB
ajfa-10968	198	29	to	to	ADP
ajfa-10968	198	30	research	research	NOUN
ajfa-10968	198	31	objective	objective	ADJ
ajfa-10968	198	32	authors	author	NOUN
ajfa-10968	198	33	and	and	CCONJ
ajfa-10968	198	34	title	title	VERB
ajfa-10968	198	35	a	a	DET
ajfa-10968	198	36	b	b	NOUN
ajfa-10968	198	37	c	c	NOUN
ajfa-10968	198	38	d	d	X
ajfa-10968	198	39	adhikari	adhikari	PROPN
ajfa-10968	198	40	,	,	PUNCT
ajfa-10968	198	41	p.	p.	NOUN
ajfa-10968	198	42	and	and	CCONJ
ajfa-10968	198	43	mellemvik	mellemvik	NOUN
ajfa-10968	198	44	,	,	PUNCT
ajfa-10968	198	45	f.	f.	PROPN
ajfa-10968	198	46	(	(	PUNCT
ajfa-10968	198	47	2011	2011	NUM
ajfa-10968	198	48	)	)	PUNCT
ajfa-10968	198	49	,	,	PUNCT
ajfa-10968	198	50	‘	'	PUNCT
ajfa-10968	198	51	the	the	DET
ajfa-10968	198	52	rise	rise	NOUN
ajfa-10968	198	53	and	and	CCONJ
ajfa-10968	198	54	fall	fall	NOUN
ajfa-10968	198	55	of	of	ADP
ajfa-10968	198	56	accruals	accrual	NOUN
ajfa-10968	198	57	:	:	PUNCT
ajfa-10968	198	58	a	a	DET
ajfa-10968	198	59	case	case	NOUN
ajfa-10968	198	60	of	of	ADP
ajfa-10968	198	61	nepalese	nepalese	ADJ
ajfa-10968	198	62	central	central	ADJ
ajfa-10968	198	63	government	government	NOUN
ajfa-10968	198	64	’	'	PUNCT
ajfa-10968	198	65	√	√	PROPN
ajfa-10968	198	66	x	x	SYM
ajfa-10968	198	67	arnaboldi	arnaboldi	ADJ
ajfa-10968	198	68	,	,	PUNCT
ajfa-10968	198	69	m	m	PROPN
ajfa-10968	198	70	and	and	CCONJ
ajfa-10968	198	71	lapsley	lapsley	PROPN
ajfa-10968	198	72	,	,	PUNCT
ajfa-10968	198	73	i.	i.	PROPN
ajfa-10968	198	74	(	(	PUNCT
ajfa-10968	198	75	2009	2009	NUM
ajfa-10968	198	76	)	)	PUNCT
ajfa-10968	198	77	,	,	PUNCT
ajfa-10968	198	78	‘	'	PUNCT
ajfa-10968	198	79	on	on	ADP
ajfa-10968	198	80	the	the	DET
ajfa-10968	198	81	implementation	implementation	NOUN
ajfa-10968	198	82	of	of	ADP
ajfa-10968	198	83	accrual	accrual	ADJ
ajfa-10968	198	84	accounting	accounting	NOUN
ajfa-10968	198	85	:	:	PUNCT
ajfa-10968	198	86	a	a	DET
ajfa-10968	198	87	study	study	NOUN
ajfa-10968	198	88	of	of	ADP
ajfa-10968	198	89	conflict	conflict	NOUN
ajfa-10968	198	90	and	and	CCONJ
ajfa-10968	198	91	ambiguity	ambiguity	NOUN
ajfa-10968	198	92	’	'	PUNCT
ajfa-10968	198	93	√	√	PROPN
ajfa-10968	198	94	x	x	SYM
ajfa-10968	198	95	barton	barton	PROPN
ajfa-10968	198	96	,	,	PUNCT
ajfa-10968	198	97	a.d	a.d	PROPN
ajfa-10968	198	98	.	.	PROPN
ajfa-10968	198	99	(	(	PUNCT
ajfa-10968	198	100	2004	2004	NUM
ajfa-10968	198	101	)	)	PUNCT
ajfa-10968	198	102	,	,	PUNCT
ajfa-10968	198	103	‘	'	PUNCT
ajfa-10968	198	104	how	how	SCONJ
ajfa-10968	198	105	to	to	PART
ajfa-10968	198	106	profit	profit	VERB
ajfa-10968	198	107	from	from	ADP
ajfa-10968	198	108	defense	defense	NOUN
ajfa-10968	198	109	:	:	PUNCT
ajfa-10968	198	110	a	a	DET
ajfa-10968	198	111	study	study	NOUN
ajfa-10968	198	112	in	in	ADP
ajfa-10968	198	113	the	the	DET
ajfa-10968	198	114	misapplication	misapplication	NOUN
ajfa-10968	198	115	of	of	ADP
ajfa-10968	198	116	business	business	NOUN
ajfa-10968	198	117	accounting	accounting	NOUN
ajfa-10968	198	118	to	to	ADP
ajfa-10968	198	119	the	the	DET
ajfa-10968	198	120	public	public	ADJ
ajfa-10968	198	121	sector	sector	NOUN
ajfa-10968	198	122	in	in	ADP
ajfa-10968	198	123	australia	australia	PROPN
ajfa-10968	198	124	’	'	PUNCT
ajfa-10968	198	125	x	x	SYM
ajfa-10968	198	126	√	√	NUM
ajfa-10968	198	127	bogt	bogt	NOUN
ajfa-10968	198	128	,	,	PUNCT
ajfa-10968	198	129	h.j	h.j	PROPN
ajfa-10968	198	130	.	.	PROPN
ajfa-10968	198	131	ter	ter	PROPN
ajfa-10968	198	132	,	,	PUNCT
ajfa-10968	198	133	(	(	PUNCT
ajfa-10968	198	134	2008	2008	NUM
ajfa-10968	198	135	)	)	PUNCT
ajfa-10968	198	136	,	,	PUNCT
ajfa-10968	198	137	‘	'	PUNCT
ajfa-10968	198	138	management	management	NOUN
ajfa-10968	198	139	accounting	accounting	NOUN
ajfa-10968	198	140	change	change	NOUN
ajfa-10968	198	141	and	and	CCONJ
ajfa-10968	198	142	new	new	ADJ
ajfa-10968	198	143	public	public	ADJ
ajfa-10968	198	144	management	management	NOUN
ajfa-10968	198	145	in	in	ADP
ajfa-10968	198	146	local	local	ADJ
ajfa-10968	198	147	government	government	NOUN
ajfa-10968	198	148	:	:	PUNCT
ajfa-10968	198	149	a	a	DET
ajfa-10968	198	150	reassessment	reassessment	NOUN
ajfa-10968	198	151	of	of	ADP
ajfa-10968	198	152	ambitions	ambition	NOUN
ajfa-10968	198	153	and	and	CCONJ
ajfa-10968	198	154	results	result	NOUN
ajfa-10968	198	155	–	–	PUNCT
ajfa-10968	198	156	an	an	DET
ajfa-10968	198	157	institutionalist	institutionalist	ADJ
ajfa-10968	198	158	approach	approach	NOUN
ajfa-10968	198	159	to	to	ADP
ajfa-10968	198	160	accounting	accounting	NOUN
ajfa-10968	198	161	change	change	NOUN
ajfa-10968	198	162	in	in	ADP
ajfa-10968	198	163	the	the	DET
ajfa-10968	198	164	dutch	dutch	ADJ
ajfa-10968	198	165	public	public	ADJ
ajfa-10968	198	166	sector	sector	NOUN
ajfa-10968	198	167	’	'	PUNCT
ajfa-10968	198	168	√	√	PROPN
ajfa-10968	198	169	x	x	SYM
ajfa-10968	198	170	brignall	brignall	PROPN
ajfa-10968	198	171	,	,	PUNCT
ajfa-10968	198	172	s.	s.	PROPN
ajfa-10968	198	173	and	and	CCONJ
ajfa-10968	198	174	modell	modell	PROPN
ajfa-10968	198	175	,	,	PUNCT
ajfa-10968	198	176	s.	s.	PROPN
ajfa-10968	198	177	(	(	PUNCT
ajfa-10968	198	178	2000	2000	NUM
ajfa-10968	198	179	)	)	PUNCT
ajfa-10968	198	180	,	,	PUNCT
ajfa-10968	198	181	‘	'	PUNCT
ajfa-10968	198	182	an	an	DET
ajfa-10968	198	183	institutional	institutional	ADJ
ajfa-10968	198	184	perspective	perspective	NOUN
ajfa-10968	198	185	on	on	ADP
ajfa-10968	198	186	performance	performance	NOUN
ajfa-10968	198	187	measurement	measurement	NOUN
ajfa-10968	198	188	and	and	CCONJ
ajfa-10968	198	189	management	management	NOUN
ajfa-10968	198	190	in	in	ADP
ajfa-10968	198	191	the	the	DET
ajfa-10968	198	192	‘	'	PUNCT
ajfa-10968	198	193	new	new	ADJ
ajfa-10968	198	194	public	public	ADJ
ajfa-10968	198	195	sector	sector	NOUN
ajfa-10968	198	196	’’	’'	PUNCT
ajfa-10968	198	197	√	√	NOUN
ajfa-10968	198	198	broadbent	broadbent	NOUN
ajfa-10968	198	199	,	,	PUNCT
ajfa-10968	198	200	j.	j.	PROPN
ajfa-10968	198	201	,	,	PUNCT
ajfa-10968	198	202	jacobs	jacobs	PROPN
ajfa-10968	198	203	,	,	PUNCT
ajfa-10968	198	204	k.	k.	PROPN
ajfa-10968	198	205	,	,	PUNCT
ajfa-10968	198	206	&	&	CCONJ
ajfa-10968	198	207	laughlin	laughlin	PROPN
ajfa-10968	198	208	,	,	PUNCT
ajfa-10968	198	209	r.	r.	PROPN
ajfa-10968	198	210	(	(	PUNCT
ajfa-10968	198	211	1999	1999	NUM
ajfa-10968	198	212	)	)	PUNCT
ajfa-10968	198	213	,	,	PUNCT
ajfa-10968	198	214	‘	'	PUNCT
ajfa-10968	198	215	comparing	compare	VERB
ajfa-10968	198	216	schools	school	NOUN
ajfa-10968	198	217	in	in	ADP
ajfa-10968	198	218	the	the	DET
ajfa-10968	198	219	uk	uk	PROPN
ajfa-10968	198	220	and	and	CCONJ
ajfa-10968	198	221	new	new	PROPN
ajfa-10968	198	222	zealand	zealand	PROPN
ajfa-10968	198	223	:	:	PUNCT
ajfa-10968	198	224	individualizing	individualize	VERB
ajfa-10968	198	225	and	and	CCONJ
ajfa-10968	198	226	socializing	socialize	VERB
ajfa-10968	198	227	accountabilities	accountability	NOUN
ajfa-10968	198	228	and	and	CCONJ
ajfa-10968	198	229	some	some	DET
ajfa-10968	198	230	implications	implication	NOUN
ajfa-10968	198	231	for	for	ADP
ajfa-10968	198	232	management	management	NOUN
ajfa-10968	198	233	control	control	NOUN
ajfa-10968	198	234	’	'	PUNCT
ajfa-10968	198	235	x	x	SYM
ajfa-10968	198	236	√	√	NUM
ajfa-10968	198	237	broadbent	broadbent	NOUN
ajfa-10968	198	238	,	,	PUNCT
ajfa-10968	198	239	j.	j.	PROPN
ajfa-10968	198	240	,	,	PUNCT
ajfa-10968	198	241	jacobs	jacobs	PROPN
ajfa-10968	198	242	,	,	PUNCT
ajfa-10968	198	243	k.	k.	PROPN
ajfa-10968	198	244	,	,	PUNCT
ajfa-10968	198	245	&	&	CCONJ
ajfa-10968	198	246	laughlin	laughlin	PROPN
ajfa-10968	198	247	,	,	PUNCT
ajfa-10968	198	248	r	r	NOUN
ajfa-10968	198	249	(	(	PUNCT
ajfa-10968	198	250	2001	2001	NUM
ajfa-10968	198	251	)	)	PUNCT
ajfa-10968	198	252	,	,	PUNCT
ajfa-10968	198	253	‘	'	PUNCT
ajfa-10968	198	254	organisational	organisational	ADJ
ajfa-10968	198	255	resistance	resistance	NOUN
ajfa-10968	198	256	strategies	strategy	NOUN
ajfa-10968	198	257	to	to	ADP
ajfa-10968	198	258	unwanted	unwanted	ADJ
ajfa-10968	198	259	accounting	accounting	NOUN
ajfa-10968	198	260	and	and	CCONJ
ajfa-10968	198	261	finance	finance	NOUN
ajfa-10968	198	262	changes	change	NOUN
ajfa-10968	198	263	:	:	PUNCT
ajfa-10968	198	264	the	the	DET
ajfa-10968	198	265	case	case	NOUN
ajfa-10968	198	266	of	of	ADP
ajfa-10968	198	267	general	general	ADJ
ajfa-10968	198	268	medical	medical	ADJ
ajfa-10968	198	269	practices	practice	NOUN
ajfa-10968	198	270	in	in	ADP
ajfa-10968	198	271	the	the	DET
ajfa-10968	198	272	u.k	u.k	NOUN
ajfa-10968	198	273	’	'	PUNCT
ajfa-10968	198	274	√	√	PROPN
ajfa-10968	198	275	x	x	SYM
ajfa-10968	198	276	broadbent	broadbent	NOUN
ajfa-10968	198	277	,	,	PUNCT
ajfa-10968	198	278	j.	j.	PROPN
ajfa-10968	198	279	and	and	CCONJ
ajfa-10968	198	280	laughlin	laughlin	PROPN
ajfa-10968	198	281	r.	r.	PROPN
ajfa-10968	198	282	(	(	PUNCT
ajfa-10968	198	283	2002	2002	NUM
ajfa-10968	198	284	)	)	PUNCT
ajfa-10968	198	285	,	,	PUNCT
ajfa-10968	198	286	‘	'	PUNCT
ajfa-10968	198	287	accounting	accounting	NOUN
ajfa-10968	198	288	choices	choice	NOUN
ajfa-10968	198	289	:	:	PUNCT
ajfa-10968	198	290	technical	technical	ADJ
ajfa-10968	198	291	and	and	CCONJ
ajfa-10968	198	292	political	political	ADJ
ajfa-10968	198	293	trade	trade	NOUN
ajfa-10968	198	294	-	-	PUNCT
ajfa-10968	198	295	offs	off	NOUN
ajfa-10968	198	296	and	and	CCONJ
ajfa-10968	198	297	the	the	DET
ajfa-10968	198	298	u.k	u.k	NOUN
ajfa-10968	198	299	’s	’s	PART
ajfa-10968	198	300	private	private	ADJ
ajfa-10968	198	301	finance	finance	NOUN
ajfa-10968	198	302	initiative	initiative	NOUN
ajfa-10968	198	303	’	'	PUNCT
ajfa-10968	198	304	x	x	SYM
ajfa-10968	198	305	√	√	NUM
ajfa-10968	198	306	broadbent	broadbent	NOUN
ajfa-10968	198	307	,	,	PUNCT
ajfa-10968	198	308	j.	j.	PROPN
ajfa-10968	198	309	and	and	CCONJ
ajfa-10968	198	310	r.	r.	PROPN
ajfa-10968	198	311	laughlin	laughlin	PROPN
ajfa-10968	198	312	(	(	PUNCT
ajfa-10968	198	313	2003	2003	NUM
ajfa-10968	198	314	)	)	PUNCT
ajfa-10968	198	315	,	,	PUNCT
ajfa-10968	198	316	‘	'	PUNCT
ajfa-10968	198	317	the	the	DET
ajfa-10968	198	318	role	role	NOUN
ajfa-10968	198	319	of	of	ADP
ajfa-10968	198	320	pfi	pfi	NOUN
ajfa-10968	198	321	in	in	ADP
ajfa-10968	198	322	the	the	DET
ajfa-10968	198	323	uk	uk	PROPN
ajfa-10968	198	324	’s	’s	PART
ajfa-10968	198	325	government	government	NOUN
ajfa-10968	198	326	modernization	modernization	NOUN
ajfa-10968	198	327	agenda	agenda	NOUN
ajfa-10968	198	328	’	'	PUNCT
ajfa-10968	198	329	x	x	SYM
ajfa-10968	198	330	√	√	NUM
ajfa-10968	198	331	brorstrom	brorstrom	NOUN
ajfa-10968	198	332	,	,	PUNCT
ajfa-10968	198	333	b.	b.	PROPN
ajfa-10968	198	334	(	(	PUNCT
ajfa-10968	198	335	1998	1998	NUM
ajfa-10968	198	336	)	)	PUNCT
ajfa-10968	198	337	,	,	PUNCT
ajfa-10968	198	338	‘	'	PUNCT
ajfa-10968	198	339	accrual	accrual	ADJ
ajfa-10968	198	340	accounting	accounting	NOUN
ajfa-10968	198	341	,	,	PUNCT
ajfa-10968	198	342	politics	politic	NOUN
ajfa-10968	198	343	and	and	CCONJ
ajfa-10968	198	344	politicians	politician	NOUN
ajfa-10968	198	345	’	'	PUNCT
ajfa-10968	198	346	√	√	PROPN
ajfa-10968	198	347	x	x	SYM
ajfa-10968	198	348	connolly	connolly	PROPN
ajfa-10968	198	349	,	,	PUNCT
ajfa-10968	198	350	c.	c.	PROPN
ajfa-10968	198	351	and	and	CCONJ
ajfa-10968	198	352	hyndman	hyndman	NOUN
ajfa-10968	198	353	,	,	PUNCT
ajfa-10968	198	354	n.	n.	NOUN
ajfa-10968	198	355	(	(	PUNCT
ajfa-10968	198	356	2006	2006	NUM
ajfa-10968	198	357	)	)	PUNCT
ajfa-10968	198	358	,	,	PUNCT
ajfa-10968	198	359	‘	'	PUNCT
ajfa-10968	198	360	the	the	DET
ajfa-10968	198	361	actual	actual	ADJ
ajfa-10968	198	362	implementation	implementation	NOUN
ajfa-10968	198	363	of	of	ADP
ajfa-10968	198	364	accruals	accrual	NOUN
ajfa-10968	198	365	accounting	accounting	NOUN
ajfa-10968	198	366	caveats	caveat	NOUN
ajfa-10968	198	367	from	from	ADP
ajfa-10968	198	368	a	a	DET
ajfa-10968	198	369	case	case	NOUN
ajfa-10968	198	370	within	within	ADP
ajfa-10968	198	371	the	the	DET
ajfa-10968	198	372	uk	uk	PROPN
ajfa-10968	198	373	public	public	ADJ
ajfa-10968	198	374	sector	sector	NOUN
ajfa-10968	198	375	’	'	PUNCT
ajfa-10968	198	376	x	x	SYM
ajfa-10968	198	377	√	√	NUM
ajfa-10968	198	378	christianes	christiane	NOUN
ajfa-10968	198	379	,	,	PUNCT
ajfa-10968	198	380	j.	j.	PROPN
ajfa-10968	198	381	and	and	CCONJ
ajfa-10968	198	382	rommel	rommel	PROPN
ajfa-10968	198	383	,	,	PUNCT
ajfa-10968	198	384	j.	j.	PROPN
ajfa-10968	198	385	(	(	PUNCT
ajfa-10968	198	386	2008	2008	NUM
ajfa-10968	198	387	)	)	PUNCT
ajfa-10968	198	388	,	,	PUNCT
ajfa-10968	198	389	‘	'	PUNCT
ajfa-10968	198	390	accrual	accrual	ADJ
ajfa-10968	198	391	accounting	accounting	NOUN
ajfa-10968	198	392	reforms	reform	NOUN
ajfa-10968	198	393	:	:	PUNCT
ajfa-10968	198	394	only	only	ADV
ajfa-10968	198	395	for	for	ADP
ajfa-10968	198	396	businesslike	businesslike	ADJ
ajfa-10968	198	397	(	(	PUNCT
ajfa-10968	198	398	parts	part	NOUN
ajfa-10968	198	399	of	of	ADP
ajfa-10968	198	400	)	)	PUNCT
ajfa-10968	198	401	governments	government	NOUN
ajfa-10968	198	402	’	'	PUNCT
ajfa-10968	198	403	√	√	ADJ
ajfa-10968	198	404	x	x	SYM
ajfa-10968	198	405	christianes	christiane	NOUN
ajfa-10968	198	406	,	,	PUNCT
ajfa-10968	198	407	j.	j.	PROPN
ajfa-10968	198	408	and	and	CCONJ
ajfa-10968	198	409	wielemaker	wielemaker	PROPN
ajfa-10968	198	410	,	,	PUNCT
ajfa-10968	198	411	e.	e.	PROPN
ajfa-10968	198	412	d.	d.	PROPN
ajfa-10968	198	413	(	(	PUNCT
ajfa-10968	198	414	2003	2003	NUM
ajfa-10968	198	415	)	)	PUNCT
ajfa-10968	198	416	,	,	PUNCT
ajfa-10968	198	417	‘	'	PUNCT
ajfa-10968	198	418	financial	financial	ADJ
ajfa-10968	198	419	accounting	accounting	NOUN
ajfa-10968	198	420	reform	reform	NOUN
ajfa-10968	198	421	in	in	ADP
ajfa-10968	198	422	flemish	flemish	ADJ
ajfa-10968	198	423	universities	university	NOUN
ajfa-10968	198	424	:	:	PUNCT
ajfa-10968	198	425	an	an	DET
ajfa-10968	198	426	empirical	empirical	ADJ
ajfa-10968	198	427	study	study	NOUN
ajfa-10968	198	428	of	of	ADP
ajfa-10968	198	429	the	the	DET
ajfa-10968	198	430	implementation	implementation	NOUN
ajfa-10968	198	431	’	'	PUNCT
ajfa-10968	198	432	x	x	SYM
ajfa-10968	198	433	√	√	NUM
ajfa-10968	198	434	christianes	christiane	NOUN
ajfa-10968	198	435	,	,	PUNCT
ajfa-10968	198	436	m.	m.	NOUN
ajfa-10968	198	437	(	(	PUNCT
ajfa-10968	198	438	2002	2002	NUM
ajfa-10968	198	439	)	)	PUNCT
ajfa-10968	198	440	,	,	PUNCT
ajfa-10968	198	441	‘	'	PUNCT
ajfa-10968	198	442	accrual	accrual	ADJ
ajfa-10968	198	443	accounting	accounting	NOUN
ajfa-10968	198	444	in	in	ADP
ajfa-10968	198	445	the	the	DET
ajfa-10968	198	446	public	public	ADJ
ajfa-10968	198	447	sector	sector	NOUN
ajfa-10968	198	448	:	:	PUNCT
ajfa-10968	198	449	the	the	DET
ajfa-10968	198	450	case	case	NOUN
ajfa-10968	198	451	of	of	ADP
ajfa-10968	198	452	new	new	ADJ
ajfa-10968	198	453	south	south	PROPN
ajfa-10968	198	454	wales	wales	PROPN
ajfa-10968	198	455	government	government	NOUN
ajfa-10968	198	456	’	'	PUNCT
ajfa-10968	198	457	√	√	NUM
ajfa-10968	198	458	x	x	SYM
ajfa-10968	198	459	christianes	christiane	NOUN
ajfa-10968	198	460	,	,	PUNCT
ajfa-10968	198	461	j.	j.	PROPN
ajfa-10968	198	462	(	(	PUNCT
ajfa-10968	198	463	2001	2001	NUM
ajfa-10968	198	464	)	)	PUNCT
ajfa-10968	198	465	,	,	PUNCT
ajfa-10968	198	466	‘	'	PUNCT
ajfa-10968	198	467	converging	converge	VERB
ajfa-10968	198	468	new	new	ADJ
ajfa-10968	198	469	public	public	ADJ
ajfa-10968	198	470	management	management	NOUN
ajfa-10968	198	471	reforms	reform	NOUN
ajfa-10968	198	472	and	and	CCONJ
ajfa-10968	198	473	diverging	diverge	VERB
ajfa-10968	198	474	accounting	accounting	NOUN
ajfa-10968	198	475	practices	practice	NOUN
ajfa-10968	198	476	in	in	ADP
ajfa-10968	198	477	flemish	flemish	ADJ
ajfa-10968	198	478	local	local	ADJ
ajfa-10968	198	479	governments	government	NOUN
ajfa-10968	198	480	’	'	PUNCT
ajfa-10968	198	481	√	√	NOUN
ajfa-10968	198	482	√	√	NUM
ajfa-10968	198	483	x	x	SYM
ajfa-10968	198	484	doolin	doolin	PROPN
ajfa-10968	198	485	,	,	PUNCT
ajfa-10968	198	486	b.	b.	PROPN
ajfa-10968	198	487	(	(	PUNCT
ajfa-10968	198	488	1999	1999	NUM
ajfa-10968	198	489	)	)	PUNCT
ajfa-10968	198	490	,	,	PUNCT
ajfa-10968	198	491	‘	'	PUNCT
ajfa-10968	198	492	casemic	casemic	ADJ
ajfa-10968	198	493	management	management	NOUN
ajfa-10968	198	494	in	in	ADP
ajfa-10968	198	495	a	a	DET
ajfa-10968	198	496	new	new	ADJ
ajfa-10968	198	497	zealand	zealand	PROPN
ajfa-10968	198	498	hospital	hospital	NOUN
ajfa-10968	198	499	:	:	PUNCT
ajfa-10968	198	500	rationalization	rationalization	NOUN
ajfa-10968	198	501	and	and	CCONJ
ajfa-10968	198	502	resistance	resistance	NOUN
ajfa-10968	198	503	’	'	PUNCT
ajfa-10968	198	504	√	√	PROPN
ajfa-10968	198	505	x	x	SYM
ajfa-10968	198	506	edwards	edwards	PROPN
ajfa-10968	198	507	,	,	PUNCT
ajfa-10968	198	508	p.	p.	PROPN
ajfa-10968	198	509	,	,	PUNCT
ajfa-10968	198	510	ezzamel	ezzamel	ADJ
ajfa-10968	198	511	m.	m.	PROPN
ajfa-10968	198	512	,	,	PUNCT
ajfa-10968	198	513	mclean	mclean	PROPN
ajfa-10968	198	514	c.	c.	PROPN
ajfa-10968	198	515	and	and	CCONJ
ajfa-10968	198	516	robson	robson	PROPN
ajfa-10968	198	517	k.	k.	PROPN
ajfa-10968	198	518	(	(	PUNCT
ajfa-10968	198	519	2000	2000	NUM
ajfa-10968	198	520	)	)	PUNCT
ajfa-10968	198	521	,	,	PUNCT
ajfa-10968	198	522	‘	'	PUNCT
ajfa-10968	198	523	budgeting	budgeting	NOUN
ajfa-10968	198	524	and	and	CCONJ
ajfa-10968	198	525	strategy	strategy	NOUN
ajfa-10968	198	526	in	in	ADP
ajfa-10968	198	527	schools	school	NOUN
ajfa-10968	198	528	:	:	PUNCT
ajfa-10968	198	529	the	the	DET
ajfa-10968	198	530	elusive	elusive	ADJ
ajfa-10968	198	531	link	link	NOUN
ajfa-10968	198	532	’	'	PUNCT
ajfa-10968	198	533	x	x	SYM
ajfa-10968	198	534	√	√	PROPN
ajfa-10968	198	535	english	english	PROPN
ajfa-10968	198	536	,	,	PUNCT
ajfa-10968	198	537	l.	l.	PROPN
ajfa-10968	198	538	(	(	PUNCT
ajfa-10968	198	539	2003	2003	NUM
ajfa-10968	198	540	)	)	PUNCT
ajfa-10968	198	541	,	,	PUNCT
ajfa-10968	198	542	‘	'	PUNCT
ajfa-10968	198	543	emasculating	emasculate	VERB
ajfa-10968	198	544	public	public	ADJ
ajfa-10968	198	545	accountability	accountability	NOUN
ajfa-10968	198	546	in	in	ADP
ajfa-10968	198	547	the	the	DET
ajfa-10968	198	548	name	name	NOUN
ajfa-10968	198	549	of	of	ADP
ajfa-10968	198	550	competition	competition	NOUN
ajfa-10968	198	551	:	:	PUNCT
ajfa-10968	198	552	transformation	transformation	NOUN
ajfa-10968	198	553	of	of	ADP
ajfa-10968	198	554	state	state	NOUN
ajfa-10968	198	555	audit	audit	NOUN
ajfa-10968	198	556	in	in	ADP
ajfa-10968	198	557	victoria	victoria	PROPN
ajfa-10968	198	558	’	'	PUNCT
ajfa-10968	199	1	√	√	PROPN
ajfa-10968	200	1	√	√	NUM
ajfa-10968	200	2	x	x	SYM
ajfa-10968	200	3	english	english	PROPN
ajfa-10968	200	4	,	,	PUNCT
ajfa-10968	200	5	l.m	l.m	PROPN
ajfa-10968	200	6	.	.	PROPN
ajfa-10968	200	7	and	and	CCONJ
ajfa-10968	200	8	guthrie	guthrie	PROPN
ajfa-10968	200	9	j.	j.	PROPN
ajfa-10968	200	10	(	(	PUNCT
ajfa-10968	200	11	2003	2003	NUM
ajfa-10968	200	12	)	)	PUNCT
ajfa-10968	200	13	,	,	PUNCT
ajfa-10968	200	14	‘	'	PUNCT
ajfa-10968	200	15	driving	drive	VERB
ajfa-10968	200	16	privately	privately	ADV
ajfa-10968	200	17	financed	finance	VERB
ajfa-10968	200	18	projects	project	NOUN
ajfa-10968	200	19	in	in	ADP
ajfa-10968	200	20	australia	australia	PROPN
ajfa-10968	200	21	:	:	PUNCT
ajfa-10968	200	22	what	what	PRON
ajfa-10968	200	23	makes	make	VERB
ajfa-10968	200	24	the	the	DET
ajfa-10968	200	25	thick	thick	ADJ
ajfa-10968	200	26	’	'	PUNCT
ajfa-10968	200	27	√	√	PROPN
ajfa-10968	200	28	x	x	SYM
ajfa-10968	200	29	asian	asian	ADJ
ajfa-10968	200	30	journal	journal	NOUN
ajfa-10968	200	31	of	of	ADP
ajfa-10968	200	32	finance	finance	PROPN
ajfa-10968	200	33	&	&	CCONJ
ajfa-10968	200	34	accounting	accounting	PROPN
ajfa-10968	200	35	issn	issn	PROPN
ajfa-10968	200	36	1946	1946	NUM
ajfa-10968	200	37	-	-	PUNCT
ajfa-10968	200	38	052x	052x	PROPN
ajfa-10968	200	39	2017	2017	NUM
ajfa-10968	200	40	,	,	PUNCT
ajfa-10968	200	41	vol	vol	NOUN
ajfa-10968	200	42	.	.	NOUN
ajfa-10968	200	43	9	9	NUM
ajfa-10968	200	44	,	,	PUNCT
ajfa-10968	200	45	no	no	INTJ
ajfa-10968	200	46	.	.	NOUN
ajfa-10968	200	47	1	1	NUM
ajfa-10968	200	48	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-10968	200	49	259	259	NUM
ajfa-10968	200	50	ellwood	ellwood	PROPN
ajfa-10968	200	51	,	,	PUNCT
ajfa-10968	200	52	s.	s.	PROPN
ajfa-10968	200	53	and	and	CCONJ
ajfa-10968	200	54	newberry	newberry	PROPN
ajfa-10968	200	55	s.	s.	PROPN
ajfa-10968	200	56	(	(	PUNCT
ajfa-10968	200	57	2007	2007	NUM
ajfa-10968	200	58	)	)	PUNCT
ajfa-10968	200	59	,	,	PUNCT
ajfa-10968	200	60	‘	'	PUNCT
ajfa-10968	200	61	public	public	ADJ
ajfa-10968	200	62	sector	sector	NOUN
ajfa-10968	200	63	accrual	accrual	ADJ
ajfa-10968	200	64	accounting	accounting	NOUN
ajfa-10968	200	65	:	:	PUNCT
ajfa-10968	200	66	institutionalizing	institutionalize	VERB
ajfa-10968	200	67	neo	neo	ADJ
ajfa-10968	200	68	-	-	ADJ
ajfa-10968	200	69	liberal	liberal	ADJ
ajfa-10968	200	70	principals	principal	NOUN
ajfa-10968	200	71	’	'	PUNCT
ajfa-10968	200	72	√	√	PROPN
ajfa-10968	200	73	x	x	SYM
ajfa-10968	200	74	garseth	garseth	PROPN
ajfa-10968	200	75	,	,	PUNCT
ajfa-10968	200	76	l.	l.	PROPN
ajfa-10968	200	77	(	(	PUNCT
ajfa-10968	200	78	2011	2011	NUM
ajfa-10968	200	79	)	)	PUNCT
ajfa-10968	200	80	,	,	PUNCT
ajfa-10968	200	81	‘	'	PUNCT
ajfa-10968	200	82	accrual	accrual	ADJ
ajfa-10968	200	83	accounting	accounting	NOUN
ajfa-10968	200	84	representations	representation	NOUN
ajfa-10968	200	85	in	in	ADP
ajfa-10968	200	86	the	the	DET
ajfa-10968	200	87	public	public	ADJ
ajfa-10968	200	88	sector	sector	NOUN
ajfa-10968	200	89	–	–	PUNCT
ajfa-10968	200	90	a	a	DET
ajfa-10968	200	91	case	case	NOUN
ajfa-10968	200	92	of	of	ADP
ajfa-10968	200	93	antopoiesis	antopoiesis	NOUN
ajfa-10968	200	94	’	'	PUNCT
ajfa-10968	200	95	x	x	SYM
ajfa-10968	200	96	guthrie	guthrie	PROPN
ajfa-10968	200	97	,	,	PUNCT
ajfa-10968	200	98	j.	j.	PROPN
ajfa-10968	200	99	(	(	PUNCT
ajfa-10968	200	100	1998	1998	NUM
ajfa-10968	200	101	)	)	PUNCT
ajfa-10968	200	102	,	,	PUNCT
ajfa-10968	200	103	‘	'	PUNCT
ajfa-10968	200	104	application	application	NOUN
ajfa-10968	200	105	of	of	ADP
ajfa-10968	200	106	accrual	accrual	ADJ
ajfa-10968	200	107	accounting	accounting	NOUN
ajfa-10968	200	108	in	in	ADP
ajfa-10968	200	109	the	the	DET
ajfa-10968	200	110	australian	australian	ADJ
ajfa-10968	200	111	public	public	ADJ
ajfa-10968	200	112	sector	sector	NOUN
ajfa-10968	200	113	:	:	PUNCT
ajfa-10968	200	114	rhetoric	rhetoric	NOUN
ajfa-10968	200	115	or	or	CCONJ
ajfa-10968	200	116	reality	reality	NOUN
ajfa-10968	200	117	’	'	PUNCT
ajfa-10968	200	118	√	√	NOUN
ajfa-10968	201	1	√	√	NUM
ajfa-10968	201	2	x	x	SYM
ajfa-10968	201	3	harun	harun	PROPN
ajfa-10968	201	4	,	,	PUNCT
ajfa-10968	201	5	h.	h.	PROPN
ajfa-10968	201	6	,	,	PUNCT
ajfa-10968	201	7	peursem	peursem	PROPN
ajfa-10968	201	8	,	,	PUNCT
ajfa-10968	201	9	k.	k.	PROPN
ajfa-10968	202	1	v.	v.	PROPN
ajfa-10968	202	2	and	and	CCONJ
ajfa-10968	202	3	eggleton	eggleton	PROPN
ajfa-10968	202	4	i.	i.	PROPN
ajfa-10968	202	5	(	(	PUNCT
ajfa-10968	202	6	2012	2012	NUM
ajfa-10968	202	7	)	)	PUNCT
ajfa-10968	203	1	,	,	PUNCT
ajfa-10968	203	2	‘	'	PUNCT
ajfa-10968	203	3	institutionalization	institutionalization	NOUN
ajfa-10968	203	4	of	of	ADP
ajfa-10968	203	5	accrual	accrual	ADJ
ajfa-10968	203	6	accounting	accounting	NOUN
ajfa-10968	203	7	in	in	ADP
ajfa-10968	203	8	the	the	DET
ajfa-10968	203	9	indonesian	indonesian	ADJ
ajfa-10968	203	10	public	public	ADJ
ajfa-10968	203	11	sector	sector	NOUN
ajfa-10968	203	12	’	'	PUNCT
ajfa-10968	203	13	√	√	PROPN
ajfa-10968	203	14	x	x	SYM
ajfa-10968	203	15	hepworth	hepworth	PROPN
ajfa-10968	203	16	,	,	PUNCT
ajfa-10968	203	17	n.	n.	PROPN
ajfa-10968	203	18	(	(	PUNCT
ajfa-10968	203	19	2003	2003	NUM
ajfa-10968	203	20	)	)	PUNCT
ajfa-10968	203	21	,	,	PUNCT
ajfa-10968	203	22	‘	'	PUNCT
ajfa-10968	203	23	preconditions	precondition	NOUN
ajfa-10968	203	24	for	for	ADP
ajfa-10968	203	25	successful	successful	ADJ
ajfa-10968	203	26	implementation	implementation	NOUN
ajfa-10968	203	27	of	of	ADP
ajfa-10968	203	28	accrual	accrual	ADJ
ajfa-10968	203	29	accounting	accounting	NOUN
ajfa-10968	203	30	in	in	ADP
ajfa-10968	203	31	central	central	ADJ
ajfa-10968	203	32	government	government	NOUN
ajfa-10968	203	33	’	'	PUNCT
ajfa-10968	203	34	x	x	SYM
ajfa-10968	203	35	hodges	hodges	PROPN
ajfa-10968	203	36	,	,	PUNCT
ajfa-10968	203	37	r.	r.	PROPN
ajfa-10968	203	38	and	and	CCONJ
ajfa-10968	203	39	mellett	mellett	PROPN
ajfa-10968	203	40	,	,	PUNCT
ajfa-10968	203	41	h.	h.	PROPN
ajfa-10968	203	42	(	(	PUNCT
ajfa-10968	203	43	2003	2003	NUM
ajfa-10968	203	44	)	)	PUNCT
ajfa-10968	203	45	,	,	PUNCT
ajfa-10968	203	46	‘	'	PUNCT
ajfa-10968	203	47	reporting	report	VERB
ajfa-10968	203	48	public	public	ADJ
ajfa-10968	203	49	sector	sector	NOUN
ajfa-10968	203	50	financial	financial	ADJ
ajfa-10968	203	51	result	result	NOUN
ajfa-10968	203	52	’	'	PUNCT
ajfa-10968	203	53	x	x	SYM
ajfa-10968	203	54	√	√	NUM
ajfa-10968	203	55	hoque	hoque	NOUN
ajfa-10968	203	56	,	,	PUNCT
ajfa-10968	203	57	z.	z.	PROPN
ajfa-10968	203	58	and	and	CCONJ
ajfa-10968	203	59	moll	moll	PROPN
ajfa-10968	203	60	,	,	PUNCT
ajfa-10968	203	61	j.	j.	PROPN
ajfa-10968	203	62	(	(	PUNCT
ajfa-10968	203	63	2001	2001	NUM
ajfa-10968	203	64	)	)	PUNCT
ajfa-10968	203	65	,	,	PUNCT
ajfa-10968	203	66	‘	'	PUNCT
ajfa-10968	203	67	public	public	ADJ
ajfa-10968	203	68	sector	sector	NOUN
ajfa-10968	203	69	reforms	reform	NOUN
ajfa-10968	203	70	implications	implication	NOUN
ajfa-10968	203	71	for	for	ADP
ajfa-10968	203	72	accounting	accounting	NOUN
ajfa-10968	203	73	,	,	PUNCT
ajfa-10968	203	74	accountability	accountability	NOUN
ajfa-10968	203	75	and	and	CCONJ
ajfa-10968	203	76	performance	performance	NOUN
ajfa-10968	203	77	of	of	ADP
ajfa-10968	203	78	state	state	NOUN
ajfa-10968	203	79	-	-	PUNCT
ajfa-10968	203	80	owned	own	VERB
ajfa-10968	203	81	entities	entity	NOUN
ajfa-10968	203	82	–	–	PUNCT
ajfa-10968	203	83	australia	australia	PROPN
ajfa-10968	203	84	perspective	perspective	NOUN
ajfa-10968	203	85	’	'	PUNCT
ajfa-10968	203	86	x	x	SYM
ajfa-10968	203	87	√	√	NUM
ajfa-10968	203	88	humphrey	humphrey	PROPN
ajfa-10968	203	89	,	,	PUNCT
ajfa-10968	203	90	c.	c.	PROPN
ajfa-10968	203	91	and	and	CCONJ
ajfa-10968	203	92	miller	miller	PROPN
ajfa-10968	203	93	,	,	PUNCT
ajfa-10968	203	94	p.	p.	NOUN
ajfa-10968	203	95	(	(	PUNCT
ajfa-10968	203	96	2012	2012	NUM
ajfa-10968	203	97	)	)	PUNCT
ajfa-10968	203	98	,	,	PUNCT
ajfa-10968	203	99	‘	'	PUNCT
ajfa-10968	203	100	rethinking	rethink	VERB
ajfa-10968	203	101	impact	impact	NOUN
ajfa-10968	203	102	and	and	CCONJ
ajfa-10968	203	103	redefining	redefine	VERB
ajfa-10968	203	104	responsibility	responsibility	NOUN
ajfa-10968	203	105	:	:	PUNCT
ajfa-10968	203	106	the	the	DET
ajfa-10968	203	107	parameters	parameter	NOUN
ajfa-10968	203	108	and	and	CCONJ
ajfa-10968	203	109	coordinates	coordinate	NOUN
ajfa-10968	203	110	of	of	ADP
ajfa-10968	203	111	accounting	accounting	NOUN
ajfa-10968	203	112	and	and	CCONJ
ajfa-10968	203	113	public	public	ADJ
ajfa-10968	203	114	management	management	NOUN
ajfa-10968	203	115	reforms	reform	NOUN
ajfa-10968	203	116	’	'	PUNCT
ajfa-10968	203	117	√	√	PROPN
ajfa-10968	203	118	x	x	SYM
ajfa-10968	203	119	jagalla	jagalla	NOUN
ajfa-10968	203	120	,	,	PUNCT
ajfa-10968	203	121	t.	t.	PROPN
ajfa-10968	203	122	,	,	PUNCT
ajfa-10968	203	123	becker	becker	PROPN
ajfa-10968	203	124	,	,	PUNCT
ajfa-10968	203	125	s.d	s.d	PROPN
ajfa-10968	203	126	.	.	PROPN
ajfa-10968	203	127	and	and	CCONJ
ajfa-10968	203	128	weber	weber	PROPN
ajfa-10968	203	129	,	,	PUNCT
ajfa-10968	203	130	j.	j.	PROPN
ajfa-10968	203	131	(	(	PUNCT
ajfa-10968	203	132	2011	2011	NUM
ajfa-10968	203	133	)	)	PUNCT
ajfa-10968	203	134	,	,	PUNCT
ajfa-10968	203	135	‘	'	PUNCT
ajfa-10968	203	136	a	a	DET
ajfa-10968	203	137	taxonomy	taxonomy	NOUN
ajfa-10968	203	138	of	of	ADP
ajfa-10968	203	139	the	the	DET
ajfa-10968	203	140	perceived	perceive	VERB
ajfa-10968	203	141	benefits	benefit	NOUN
ajfa-10968	203	142	of	of	ADP
ajfa-10968	203	143	accrual	accrual	ADJ
ajfa-10968	203	144	accounting	accounting	NOUN
ajfa-10968	203	145	and	and	CCONJ
ajfa-10968	203	146	budgeting	budgeting	NOUN
ajfa-10968	203	147	:	:	PUNCT
ajfa-10968	203	148	evidence	evidence	NOUN
ajfa-10968	203	149	from	from	ADP
ajfa-10968	203	150	german	german	ADJ
ajfa-10968	203	151	states	state	NOUN
ajfa-10968	203	152	’	'	PUNCT
ajfa-10968	203	153	x	x	SYM
ajfa-10968	203	154	√	√	NUM
ajfa-10968	203	155	jones	jones	PROPN
ajfa-10968	203	156	,	,	PUNCT
ajfa-10968	203	157	l.	l.	PROPN
ajfa-10968	203	158	r.	r.	PROPN
ajfa-10968	203	159	and	and	CCONJ
ajfa-10968	203	160	kettl	kettl	PROPN
ajfa-10968	203	161	,	,	PUNCT
ajfa-10968	203	162	d.f	d.f	PROPN
ajfa-10968	203	163	.	.	PROPN
ajfa-10968	203	164	(	(	PUNCT
ajfa-10968	203	165	2003	2003	NUM
ajfa-10968	203	166	)	)	PUNCT
ajfa-10968	203	167	,	,	PUNCT
ajfa-10968	203	168	‘	'	PUNCT
ajfa-10968	203	169	assessing	assess	VERB
ajfa-10968	203	170	public	public	ADJ
ajfa-10968	203	171	management	management	NOUN
ajfa-10968	203	172	reform	reform	NOUN
ajfa-10968	203	173	in	in	ADP
ajfa-10968	203	174	an	an	DET
ajfa-10968	203	175	international	international	ADJ
ajfa-10968	203	176	context	context	NOUN
ajfa-10968	203	177	’	'	PUNCT
ajfa-10968	203	178	√	√	PROPN
ajfa-10968	203	179	x	x	SYM
ajfa-10968	203	180	klumpes	klumpe	NOUN
ajfa-10968	203	181	,	,	PUNCT
ajfa-10968	203	182	p.	p.	NOUN
ajfa-10968	203	183	(	(	PUNCT
ajfa-10968	203	184	2001	2001	NUM
ajfa-10968	203	185	)	)	PUNCT
ajfa-10968	203	186	,	,	PUNCT
ajfa-10968	203	187	‘	'	PUNCT
ajfa-10968	203	188	generalization	generalization	NOUN
ajfa-10968	203	189	accountability	accountability	NOUN
ajfa-10968	203	190	of	of	ADP
ajfa-10968	203	191	public	public	ADJ
ajfa-10968	203	192	sector	sector	NOUN
ajfa-10968	203	193	management	management	NOUN
ajfa-10968	203	194	–	–	PUNCT
ajfa-10968	203	195	a	a	DET
ajfa-10968	203	196	case	case	NOUN
ajfa-10968	203	197	study	study	NOUN
ajfa-10968	203	198	of	of	ADP
ajfa-10968	203	199	the	the	DET
ajfa-10968	203	200	state	state	NOUN
ajfa-10968	203	201	authorities	authority	NOUN
ajfa-10968	203	202	superannuation	superannuation	NOUN
ajfa-10968	203	203	board	board	NOUN
ajfa-10968	203	204	of	of	ADP
ajfa-10968	203	205	new	new	ADJ
ajfa-10968	203	206	south	south	PROPN
ajfa-10968	203	207	wales	wales	PROPN
ajfa-10968	203	208	’	'	PUNCT
ajfa-10968	203	209	x	x	SYM
ajfa-10968	203	210	√	√	ADJ
ajfa-10968	203	211	√	√	NUM
ajfa-10968	203	212	lande	lande	PROPN
ajfa-10968	203	213	,	,	PUNCT
ajfa-10968	203	214	e.	e.	PROPN
ajfa-10968	203	215	(	(	PUNCT
ajfa-10968	203	216	2005	2005	NUM
ajfa-10968	203	217	,	,	PUNCT
ajfa-10968	203	218	may	may	PROPN
ajfa-10968	203	219	26th	26th	NOUN
ajfa-10968	203	220	&	&	CCONJ
ajfa-10968	203	221	27th	27th	NOUN
ajfa-10968	203	222	)	)	PUNCT
ajfa-10968	203	223	.	.	PUNCT
ajfa-10968	204	1	‘	'	PUNCT
ajfa-10968	204	2	accrual	accrual	ADJ
ajfa-10968	204	3	accounting	accounting	NOUN
ajfa-10968	204	4	in	in	ADP
ajfa-10968	204	5	the	the	DET
ajfa-10968	204	6	public	public	ADJ
ajfa-10968	204	7	sector	sector	NOUN
ajfa-10968	204	8	:	:	PUNCT
ajfa-10968	204	9	between	between	ADP
ajfa-10968	204	10	institutional	institutional	ADJ
ajfa-10968	204	11	competitiveness	competitiveness	NOUN
ajfa-10968	204	12	and	and	CCONJ
ajfa-10968	204	13	search	search	NOUN
ajfa-10968	204	14	for	for	ADP
ajfa-10968	204	15	legitimacy	legitimacy	NOUN
ajfa-10968	204	16	’	'	PUNCT
ajfa-10968	204	17	√	√	PROPN
ajfa-10968	204	18	x	x	SYM
ajfa-10968	204	19	lapsley	lapsley	PROPN
ajfa-10968	204	20	,	,	PUNCT
ajfa-10968	204	21	i.	i.	PROPN
ajfa-10968	204	22	(	(	PUNCT
ajfa-10968	204	23	2001	2001	NUM
ajfa-10968	204	24	)	)	PUNCT
ajfa-10968	204	25	,	,	PUNCT
ajfa-10968	204	26	‘	'	PUNCT
ajfa-10968	204	27	accounting	accounting	NOUN
ajfa-10968	204	28	,	,	PUNCT
ajfa-10968	204	29	modernity	modernity	NOUN
ajfa-10968	204	30	and	and	CCONJ
ajfa-10968	204	31	health	health	NOUN
ajfa-10968	204	32	care	care	NOUN
ajfa-10968	204	33	policy	policy	NOUN
ajfa-10968	204	34	’	'	PUNCT
ajfa-10968	204	35	√	√	PROPN
ajfa-10968	204	36	x	x	SYM
ajfa-10968	204	37	lapsley	lapsley	PROPN
ajfa-10968	204	38	,	,	PUNCT
ajfa-10968	204	39	i.	i.	PROPN
ajfa-10968	204	40	and	and	CCONJ
ajfa-10968	204	41	oldfield	oldfield	PROPN
ajfa-10968	204	42	r.	r.	PROPN
ajfa-10968	204	43	(	(	PUNCT
ajfa-10968	204	44	2001	2001	NUM
ajfa-10968	204	45	)	)	PUNCT
ajfa-10968	204	46	,	,	PUNCT
ajfa-10968	204	47	‘	'	PUNCT
ajfa-10968	204	48	transforming	transform	VERB
ajfa-10968	204	49	the	the	DET
ajfa-10968	204	50	public	public	ADJ
ajfa-10968	204	51	sector	sector	NOUN
ajfa-10968	204	52	:	:	PUNCT
ajfa-10968	204	53	management	management	NOUN
ajfa-10968	204	54	consultants	consultant	NOUN
ajfa-10968	204	55	as	as	ADP
ajfa-10968	204	56	agents	agent	NOUN
ajfa-10968	204	57	of	of	ADP
ajfa-10968	204	58	change	change	NOUN
ajfa-10968	204	59	’	'	PUNCT
ajfa-10968	204	60	√	√	PROPN
ajfa-10968	204	61	x	x	SYM
ajfa-10968	204	62	lapsley	lapsley	PROPN
ajfa-10968	204	63	,	,	PUNCT
ajfa-10968	204	64	i.	i.	PROPN
ajfa-10968	204	65	and	and	CCONJ
ajfa-10968	204	66	e.	e.	PROPN
ajfa-10968	204	67	wright	wright	PROPN
ajfa-10968	204	68	(	(	PUNCT
ajfa-10968	204	69	2004	2004	NUM
ajfa-10968	204	70	)	)	PUNCT
ajfa-10968	204	71	,	,	PUNCT
ajfa-10968	204	72	‘	'	PUNCT
ajfa-10968	204	73	the	the	DET
ajfa-10968	204	74	diffusion	diffusion	NOUN
ajfa-10968	204	75	of	of	ADP
ajfa-10968	204	76	management	management	NOUN
ajfa-10968	204	77	accounting	accounting	NOUN
ajfa-10968	204	78	innovations	innovation	NOUN
ajfa-10968	204	79	in	in	ADP
ajfa-10968	204	80	the	the	DET
ajfa-10968	204	81	public	public	ADJ
ajfa-10968	204	82	sector	sector	NOUN
ajfa-10968	204	83	’	'	PUNCT
ajfa-10968	204	84	√	√	PROPN
ajfa-10968	204	85	x	x	SYM
ajfa-10968	204	86	lapsley	lapsley	PROPN
ajfa-10968	204	87	,	,	PUNCT
ajfa-10968	204	88	i.	i.	NOUN
ajfa-10968	204	89	,	,	PUNCT
ajfa-10968	204	90	mussari	mussari	PROPN
ajfa-10968	204	91	,	,	PUNCT
ajfa-10968	204	92	r.	r.	PROPN
ajfa-10968	204	93	and	and	CCONJ
ajfa-10968	204	94	paulsson	paulsson	PROPN
ajfa-10968	204	95	,	,	PUNCT
ajfa-10968	204	96	g.	g.	PROPN
ajfa-10968	204	97	(	(	PUNCT
ajfa-10968	204	98	2009	2009	NUM
ajfa-10968	204	99	)	)	PUNCT
ajfa-10968	204	100	,	,	PUNCT
ajfa-10968	204	101	‘	'	PUNCT
ajfa-10968	204	102	on	on	ADP
ajfa-10968	204	103	the	the	DET
ajfa-10968	204	104	adoption	adoption	NOUN
ajfa-10968	204	105	of	of	ADP
ajfa-10968	204	106	accrual	accrual	ADJ
ajfa-10968	204	107	accounting	accounting	NOUN
ajfa-10968	204	108	in	in	ADP
ajfa-10968	204	109	the	the	DET
ajfa-10968	204	110	public	public	ADJ
ajfa-10968	204	111	sector	sector	NOUN
ajfa-10968	204	112	:	:	PUNCT
ajfa-10968	204	113	a	a	DET
ajfa-10968	204	114	self	self	NOUN
ajfa-10968	204	115	-	-	PUNCT
ajfa-10968	204	116	evident	evident	ADJ
ajfa-10968	204	117	and	and	CCONJ
ajfa-10968	204	118	problematic	problematic	ADJ
ajfa-10968	204	119	reform	reform	NOUN
ajfa-10968	204	120	’	'	PUNCT
ajfa-10968	204	121	√	√	PROPN
ajfa-10968	204	122	x	x	SYM
ajfa-10968	204	123	√	√	PROPN
ajfa-10968	204	124	likierman	likierman	NOUN
ajfa-10968	204	125	,	,	PUNCT
ajfa-10968	204	126	a.	a.	NOUN
ajfa-10968	204	127	(	(	PUNCT
ajfa-10968	204	128	2000	2000	NUM
ajfa-10968	204	129	)	)	PUNCT
ajfa-10968	204	130	,	,	PUNCT
ajfa-10968	204	131	‘	'	PUNCT
ajfa-10968	204	132	changes	change	NOUN
ajfa-10968	204	133	to	to	ADP
ajfa-10968	204	134	managerial	managerial	ADJ
ajfa-10968	204	135	decision	decision	NOUN
ajfa-10968	204	136	-	-	PUNCT
ajfa-10968	204	137	taking	taking	NOUN
ajfa-10968	204	138	in	in	ADP
ajfa-10968	204	139	u.k	u.k	PROPN
ajfa-10968	204	140	.	.	PROPN
ajfa-10968	204	141	central	central	ADJ
ajfa-10968	204	142	government	government	NOUN
ajfa-10968	204	143	’	'	PUNCT
ajfa-10968	204	144	x	x	SYM
ajfa-10968	204	145	luder	luder	PROPN
ajfa-10968	204	146	,	,	PUNCT
ajfa-10968	204	147	k.	k.	PROPN
ajfa-10968	204	148	(	(	PUNCT
ajfa-10968	204	149	2000	2000	NUM
ajfa-10968	204	150	)	)	PUNCT
ajfa-10968	204	151	,	,	PUNCT
ajfa-10968	204	152	‘	'	PUNCT
ajfa-10968	204	153	national	national	ADJ
ajfa-10968	204	154	accounting	accounting	NOUN
ajfa-10968	204	155	,	,	PUNCT
ajfa-10968	204	156	governmental	governmental	ADJ
ajfa-10968	204	157	accounting	accounting	NOUN
ajfa-10968	204	158	and	and	CCONJ
ajfa-10968	204	159	cross	cross	ADJ
ajfa-10968	204	160	-	-	ADJ
ajfa-10968	204	161	country	country	ADJ
ajfa-10968	204	162	comparisons	comparison	NOUN
ajfa-10968	204	163	of	of	ADP
ajfa-10968	204	164	government	government	NOUN
ajfa-10968	204	165	financial	financial	ADJ
ajfa-10968	204	166	condition	condition	NOUN
ajfa-10968	204	167	’	'	PUNCT
ajfa-10968	204	168	x	x	SYM
ajfa-10968	204	169	√	√	ADP
ajfa-10968	204	170	√	√	NUM
ajfa-10968	204	171	lye	lye	PROPN
ajfa-10968	204	172	,	,	PUNCT
ajfa-10968	204	173	j.	j.	PROPN
ajfa-10968	204	174	,	,	PUNCT
ajfa-10968	204	175	perera	perera	PROPN
ajfa-10968	204	176	,	,	PUNCT
ajfa-10968	204	177	h.	h.	PROPN
ajfa-10968	204	178	and	and	CCONJ
ajfa-10968	204	179	rahman	rahman	PROPN
ajfa-10968	204	180	,	,	PUNCT
ajfa-10968	204	181	a.	a.	NOUN
ajfa-10968	204	182	(	(	PUNCT
ajfa-10968	204	183	2005	2005	NUM
ajfa-10968	204	184	)	)	PUNCT
ajfa-10968	204	185	,	,	PUNCT
ajfa-10968	204	186	‘	'	PUNCT
ajfa-10968	204	187	the	the	DET
ajfa-10968	204	188	evolution	evolution	NOUN
ajfa-10968	204	189	of	of	ADP
ajfa-10968	204	190	accruals	accrual	NOUN
ajfa-10968	204	191	based	base	VERB
ajfa-10968	204	192	crown	crown	NOUN
ajfa-10968	204	193	(	(	PUNCT
ajfa-10968	204	194	government	government	NOUN
ajfa-10968	204	195	)	)	PUNCT
ajfa-10968	204	196	financial	financial	ADJ
ajfa-10968	204	197	statements	statement	NOUN
ajfa-10968	204	198	in	in	ADP
ajfa-10968	204	199	new	new	PROPN
ajfa-10968	204	200	zealand	zealand	PROPN
ajfa-10968	204	201	’	'	PUNCT
ajfa-10968	204	202	√	√	PROPN
ajfa-10968	204	203	x	x	SYM
ajfa-10968	204	204	marti	marti	PROPN
ajfa-10968	204	205	,	,	PUNCT
ajfa-10968	204	206	c.	c.	PROPN
ajfa-10968	204	207	(	(	PUNCT
ajfa-10968	204	208	2006	2006	NUM
ajfa-10968	204	209	)	)	PUNCT
ajfa-10968	204	210	,	,	PUNCT
ajfa-10968	204	211	‘	'	PUNCT
ajfa-10968	204	212	accrual	accrual	ADJ
ajfa-10968	204	213	budgeting	budgeting	NOUN
ajfa-10968	204	214	:	:	PUNCT
ajfa-10968	204	215	accounting	accounting	NOUN
ajfa-10968	204	216	treatment	treatment	NOUN
ajfa-10968	204	217	of	of	ADP
ajfa-10968	204	218	key	key	ADJ
ajfa-10968	204	219	public	public	ADJ
ajfa-10968	204	220	sector	sector	NOUN
ajfa-10968	204	221	items	item	NOUN
ajfa-10968	204	222	and	and	CCONJ
ajfa-10968	204	223	implications	implication	NOUN
ajfa-10968	204	224	for	for	ADP
ajfa-10968	204	225	fiscal	fiscal	ADJ
ajfa-10968	204	226	policy	policy	NOUN
ajfa-10968	204	227	’	'	PUNCT
ajfa-10968	204	228	x	x	SYM
ajfa-10968	204	229	√	√	NUM
ajfa-10968	204	230	mellett	mellett	PROPN
ajfa-10968	204	231	,	,	PUNCT
ajfa-10968	204	232	h.	h.	PROPN
ajfa-10968	204	233	(	(	PUNCT
ajfa-10968	204	234	1997	1997	NUM
ajfa-10968	204	235	)	)	PUNCT
ajfa-10968	204	236	,	,	PUNCT
ajfa-10968	204	237	‘	'	PUNCT
ajfa-10968	204	238	the	the	DET
ajfa-10968	204	239	role	role	NOUN
ajfa-10968	204	240	of	of	ADP
ajfa-10968	204	241	resource	resource	NOUN
ajfa-10968	204	242	accounting	accounting	NOUN
ajfa-10968	204	243	in	in	ADP
ajfa-10968	204	244	the	the	DET
ajfa-10968	204	245	u.k	u.k	NOUN
ajfa-10968	204	246	government	government	NOUN
ajfa-10968	204	247	’s	’s	PART
ajfa-10968	204	248	x	x	NOUN
ajfa-10968	204	249	√	√	PROPN
ajfa-10968	204	250	asian	asian	ADJ
ajfa-10968	204	251	journal	journal	NOUN
ajfa-10968	204	252	of	of	ADP
ajfa-10968	204	253	finance	finance	PROPN
ajfa-10968	204	254	&	&	CCONJ
ajfa-10968	204	255	accounting	accounting	PROPN
ajfa-10968	204	256	issn	issn	PROPN
ajfa-10968	204	257	1946	1946	NUM
ajfa-10968	204	258	-	-	PUNCT
ajfa-10968	204	259	052x	052x	PROPN
ajfa-10968	204	260	2017	2017	NUM
ajfa-10968	204	261	,	,	PUNCT
ajfa-10968	204	262	vol	vol	NOUN
ajfa-10968	204	263	.	.	NOUN
ajfa-10968	205	1	9	9	NUM
ajfa-10968	205	2	,	,	PUNCT
ajfa-10968	205	3	no	no	INTJ
ajfa-10968	205	4	.	.	NOUN
ajfa-10968	205	5	1	1	NUM
ajfa-10968	205	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10968	205	7	260	260	NUM
ajfa-10968	205	8	quest	quest	NOUN
ajfa-10968	205	9	for	for	ADP
ajfa-10968	205	10	‘	'	PUNCT
ajfa-10968	205	11	better	well	ADJ
ajfa-10968	205	12	accounting	accounting	NOUN
ajfa-10968	205	13	’’	’'	PUNCT
ajfa-10968	205	14	mellet	mellet	NOUN
ajfa-10968	205	15	,	,	PUNCT
ajfa-10968	205	16	h.	h.	PROPN
ajfa-10968	205	17	and	and	CCONJ
ajfa-10968	205	18	williams	williams	PROPN
ajfa-10968	205	19	,	,	PUNCT
ajfa-10968	205	20	j.	j.	PROPN
ajfa-10968	205	21	(	(	PUNCT
ajfa-10968	205	22	1996	1996	NUM
ajfa-10968	205	23	)	)	PUNCT
ajfa-10968	205	24	,	,	PUNCT
ajfa-10968	205	25	‘	'	PUNCT
ajfa-10968	205	26	accountability	accountability	NOUN
ajfa-10968	205	27	and	and	CCONJ
ajfa-10968	205	28	the	the	DET
ajfa-10968	205	29	accounting	accounting	NOUN
ajfa-10968	205	30	regime	regime	NOUN
ajfa-10968	205	31	in	in	ADP
ajfa-10968	205	32	the	the	DET
ajfa-10968	205	33	public	public	ADJ
ajfa-10968	205	34	sector	sector	NOUN
ajfa-10968	205	35	:	:	PUNCT
ajfa-10968	205	36	some	some	DET
ajfa-10968	205	37	message	message	NOUN
ajfa-10968	205	38	from	from	ADP
ajfa-10968	205	39	the	the	DET
ajfa-10968	205	40	nhs	nhs	NOUN
ajfa-10968	205	41	’	'	PUNCT
ajfa-10968	205	42	x	x	SYM
ajfa-10968	205	43	√	√	ADP
ajfa-10968	205	44	√	√	NUM
ajfa-10968	205	45	mir	mir	PROPN
ajfa-10968	205	46	,	,	PUNCT
ajfa-10968	205	47	m.z	m.z	PROPN
ajfa-10968	205	48	.	.	PROPN
ajfa-10968	205	49	,	,	PUNCT
ajfa-10968	205	50	and	and	CCONJ
ajfa-10968	205	51	rahaman	rahaman	NOUN
ajfa-10968	205	52	,	,	PUNCT
ajfa-10968	205	53	a.s	a.s	PROPN
ajfa-10968	205	54	.	.	PROPN
ajfa-10968	205	55	(	(	PUNCT
ajfa-10968	205	56	2007	2007	NUM
ajfa-10968	205	57	)	)	PUNCT
ajfa-10968	205	58	,	,	PUNCT
ajfa-10968	205	59	‘	'	PUNCT
ajfa-10968	205	60	accounting	accounting	NOUN
ajfa-10968	205	61	and	and	CCONJ
ajfa-10968	205	62	public	public	ADJ
ajfa-10968	205	63	sector	sector	NOUN
ajfa-10968	205	64	reforms	reform	NOUN
ajfa-10968	205	65	–	–	PUNCT
ajfa-10968	205	66	a	a	DET
ajfa-10968	205	67	study	study	NOUN
ajfa-10968	205	68	of	of	ADP
ajfa-10968	205	69	a	a	DET
ajfa-10968	205	70	continuously	continuously	ADV
ajfa-10968	205	71	evolving	evolve	VERB
ajfa-10968	205	72	governmental	governmental	ADJ
ajfa-10968	205	73	agency	agency	NOUN
ajfa-10968	205	74	in	in	ADP
ajfa-10968	205	75	australia	australia	PROPN
ajfa-10968	205	76	’	'	PUNCT
ajfa-10968	205	77	x	x	SYM
ajfa-10968	205	78	newberry	newberry	PROPN
ajfa-10968	205	79	,	,	PUNCT
ajfa-10968	205	80	s.	s.	PROPN
ajfa-10968	205	81	and	and	CCONJ
ajfa-10968	205	82	pallot	pallot	PROPN
ajfa-10968	205	83	,	,	PUNCT
ajfa-10968	205	84	j.	j.	PROPN
ajfa-10968	205	85	(	(	PUNCT
ajfa-10968	205	86	2005	2005	NUM
ajfa-10968	205	87	)	)	PUNCT
ajfa-10968	205	88	,	,	PUNCT
ajfa-10968	205	89	‘	'	PUNCT
ajfa-10968	205	90	a	a	DET
ajfa-10968	205	91	wolf	wolf	NOUN
ajfa-10968	205	92	in	in	ADP
ajfa-10968	205	93	sheep	sheep	NOUN
ajfa-10968	205	94	’s	’s	PART
ajfa-10968	205	95	clothing	clothing	NOUN
ajfa-10968	205	96	?	?	PUNCT
ajfa-10968	206	1	wider	wide	ADJ
ajfa-10968	206	2	consequences	consequence	NOUN
ajfa-10968	206	3	of	of	ADP
ajfa-10968	206	4	the	the	DET
ajfa-10968	206	5	financial	financial	ADJ
ajfa-10968	206	6	management	management	NOUN
ajfa-10968	206	7	system	system	NOUN
ajfa-10968	206	8	of	of	ADP
ajfa-10968	206	9	the	the	DET
ajfa-10968	206	10	new	new	PROPN
ajfa-10968	206	11	zealand	zealand	PROPN
ajfa-10968	206	12	central	central	ADJ
ajfa-10968	206	13	government	government	NOUN
ajfa-10968	206	14	’	'	PUNCT
ajfa-10968	206	15	x	x	SYM
ajfa-10968	206	16	√	√	NUM
ajfa-10968	206	17	pallot	pallot	PROPN
ajfa-10968	206	18	,	,	PUNCT
ajfa-10968	206	19	j.	j.	PROPN
ajfa-10968	206	20	(	(	PUNCT
ajfa-10968	206	21	2001	2001	NUM
ajfa-10968	206	22	)	)	PUNCT
ajfa-10968	206	23	,	,	PUNCT
ajfa-10968	206	24	‘	'	PUNCT
ajfa-10968	206	25	a	a	DET
ajfa-10968	206	26	decade	decade	NOUN
ajfa-10968	206	27	in	in	ADP
ajfa-10968	206	28	review	review	NOUN
ajfa-10968	206	29	:	:	PUNCT
ajfa-10968	206	30	new	new	PROPN
ajfa-10968	206	31	zealand	zealand	PROPN
ajfa-10968	206	32	’s	’s	PART
ajfa-10968	206	33	experience	experience	NOUN
ajfa-10968	206	34	with	with	ADP
ajfa-10968	206	35	resource	resource	NOUN
ajfa-10968	206	36	accounting	accounting	NOUN
ajfa-10968	206	37	and	and	CCONJ
ajfa-10968	206	38	budgeting	budgeting	NOUN
ajfa-10968	206	39	’	'	PUNCT
ajfa-10968	206	40	x	x	SYM
ajfa-10968	206	41	√	√	ADP
ajfa-10968	206	42	√	√	NUM
ajfa-10968	206	43	pallot	pallot	NOUN
ajfa-10968	206	44	,	,	PUNCT
ajfa-10968	206	45	j.	j.	PROPN
ajfa-10968	206	46	(	(	PUNCT
ajfa-10968	206	47	1999	1999	NUM
ajfa-10968	206	48	)	)	PUNCT
ajfa-10968	206	49	,	,	PUNCT
ajfa-10968	206	50	‘	'	PUNCT
ajfa-10968	206	51	beyond	beyond	ADP
ajfa-10968	206	52	npm	npm	NOUN
ajfa-10968	206	53	:	:	PUNCT
ajfa-10968	206	54	developing	develop	VERB
ajfa-10968	206	55	strategic	strategic	ADJ
ajfa-10968	206	56	capacity	capacity	NOUN
ajfa-10968	206	57	’	'	PUNCT
ajfa-10968	206	58	x	x	SYM
ajfa-10968	206	59	√	√	NUM
ajfa-10968	206	60	potters	potter	NOUN
ajfa-10968	206	61	,	,	PUNCT
ajfa-10968	206	62	b.	b.	PROPN
ajfa-10968	206	63	(	(	PUNCT
ajfa-10968	206	64	2002	2002	NUM
ajfa-10968	206	65	)	)	PUNCT
ajfa-10968	206	66	,	,	PUNCT
ajfa-10968	206	67	‘	'	PUNCT
ajfa-10968	206	68	financial	financial	ADJ
ajfa-10968	206	69	accounting	accounting	NOUN
ajfa-10968	206	70	reforms	reform	NOUN
ajfa-10968	206	71	in	in	ADP
ajfa-10968	206	72	the	the	DET
ajfa-10968	206	73	australian	australian	ADJ
ajfa-10968	206	74	public	public	ADJ
ajfa-10968	206	75	sector	sector	NOUN
ajfa-10968	206	76	:	:	PUNCT
ajfa-10968	206	77	an	an	DET
ajfa-10968	206	78	episode	episode	NOUN
ajfa-10968	206	79	in	in	ADP
ajfa-10968	206	80	institutional	institutional	ADJ
ajfa-10968	206	81	thinking	thinking	NOUN
ajfa-10968	206	82	’	'	PUNCT
ajfa-10968	206	83	√	√	PROPN
ajfa-10968	206	84	x	x	SYM
ajfa-10968	206	85	robinson	robinson	PROPN
ajfa-10968	206	86	,	,	PUNCT
ajfa-10968	206	87	m.	m.	NOUN
ajfa-10968	206	88	(	(	PUNCT
ajfa-10968	206	89	1998	1998	NUM
ajfa-10968	206	90	)	)	PUNCT
ajfa-10968	206	91	,	,	PUNCT
ajfa-10968	206	92	‘	'	PUNCT
ajfa-10968	206	93	accrual	accrual	ADJ
ajfa-10968	206	94	accounting	accounting	NOUN
ajfa-10968	206	95	and	and	CCONJ
ajfa-10968	206	96	the	the	DET
ajfa-10968	206	97	efficiency	efficiency	NOUN
ajfa-10968	206	98	of	of	ADP
ajfa-10968	206	99	the	the	DET
ajfa-10968	206	100	core	core	ADJ
ajfa-10968	206	101	public	public	ADJ
ajfa-10968	206	102	sector	sector	NOUN
ajfa-10968	206	103	’	'	PUNCT
ajfa-10968	206	104	x	x	SYM
ajfa-10968	206	105	√	√	PROPN
ajfa-10968	206	106	√	√	NUM
ajfa-10968	206	107	scott	scott	PROPN
ajfa-10968	206	108	,	,	PUNCT
ajfa-10968	206	109	j.e.m	j.e.m	PROPN
ajfa-10968	206	110	.	.	PROPN
ajfa-10968	206	111	,	,	PUNCT
ajfa-10968	206	112	mckinnon	mckinnon	PROPN
ajfa-10968	206	113	,	,	PUNCT
ajfa-10968	206	114	j.l	j.l	PROPN
ajfa-10968	206	115	.	.	PROPN
ajfa-10968	206	116	and	and	CCONJ
ajfa-10968	206	117	harrison	harrison	PROPN
ajfa-10968	206	118	g.l	g.l	PROPN
ajfa-10968	206	119	.	.	PROPN
ajfa-10968	206	120	(	(	PUNCT
ajfa-10968	206	121	2003	2003	NUM
ajfa-10968	206	122	)	)	PUNCT
ajfa-10968	206	123	‘	'	PUNCT
ajfa-10968	206	124	cash	cash	NOUN
ajfa-10968	206	125	to	to	AUX
ajfa-10968	206	126	accrual	accrual	ADJ
ajfa-10968	206	127	and	and	CCONJ
ajfa-10968	206	128	cash	cash	NOUN
ajfa-10968	206	129	to	to	AUX
ajfa-10968	206	130	accrual	accrual	ADJ
ajfa-10968	206	131	:	:	PUNCT
ajfa-10968	206	132	a	a	DET
ajfa-10968	206	133	case	case	NOUN
ajfa-10968	206	134	study	study	NOUN
ajfa-10968	206	135	of	of	ADP
ajfa-10968	206	136	financial	financial	ADJ
ajfa-10968	206	137	reporting	reporting	NOUN
ajfa-10968	206	138	in	in	ADP
ajfa-10968	206	139	two	two	NUM
ajfa-10968	206	140	nsw	nsw	NUM
ajfa-10968	206	141	hospitals	hospital	NOUN
ajfa-10968	206	142	1857	1857	NUM
ajfa-10968	206	143	to	to	ADP
ajfa-10968	206	144	post-1975	post-1975	PROPN
ajfa-10968	206	145	’	'	PUNCT
ajfa-10968	206	146	√	√	PROPN
ajfa-10968	206	147	x	x	SYM
ajfa-10968	206	148	yamamoto	yamamoto	PROPN
ajfa-10968	206	149	,	,	PUNCT
ajfa-10968	206	150	k.	k.	PROPN
ajfa-10968	206	151	(	(	PUNCT
ajfa-10968	206	152	1999	1999	NUM
ajfa-10968	206	153	)	)	PUNCT
ajfa-10968	206	154	,	,	PUNCT
ajfa-10968	206	155	‘	'	PUNCT
ajfa-10968	206	156	accounting	accounting	NOUN
ajfa-10968	206	157	system	system	NOUN
ajfa-10968	206	158	reform	reform	NOUN
ajfa-10968	206	159	in	in	ADP
ajfa-10968	206	160	japanese	japanese	ADJ
ajfa-10968	206	161	local	local	ADJ
ajfa-10968	206	162	governments	government	NOUN
ajfa-10968	206	163	’	'	PUNCT
ajfa-10968	206	164	√	√	NOUN
ajfa-10968	206	165	√	√	NUM
ajfa-10968	206	166	x	x	SYM
ajfa-10968	206	167	note	note	VERB
ajfa-10968	206	168	:	:	PUNCT
ajfa-10968	206	169	‘	'	PUNCT
ajfa-10968	206	170	x	x	NOUN
ajfa-10968	206	171	’	'	PUNCT
ajfa-10968	206	172	symbol	symbol	NOUN
ajfa-10968	206	173	:	:	PUNCT
ajfa-10968	206	174	indicates	indicate	VERB
ajfa-10968	206	175	the	the	DET
ajfa-10968	206	176	main	main	ADJ
ajfa-10968	206	177	focus	focus	NOUN
ajfa-10968	206	178	of	of	ADP
ajfa-10968	206	179	research	research	NOUN
ajfa-10968	206	180	‘	'	PUNCT
ajfa-10968	206	181	√	√	NUM
ajfa-10968	206	182	’	'	PUNCT
ajfa-10968	206	183	symbol	symbol	NOUN
ajfa-10968	206	184	:	:	PUNCT
ajfa-10968	206	185	indicates	indicate	VERB
ajfa-10968	206	186	cross	cross	ADJ
ajfa-10968	206	187	-	-	ADJ
ajfa-10968	206	188	sectional	sectional	ADJ
ajfa-10968	206	189	research	research	NOUN
ajfa-10968	206	190	objective	objective	NOUN
ajfa-10968	206	191	copyright	copyright	NOUN
ajfa-10968	206	192	disclaimer	disclaimer	NOUN
ajfa-10968	206	193	copyright	copyright	NOUN
ajfa-10968	206	194	for	for	ADP
ajfa-10968	206	195	this	this	DET
ajfa-10968	206	196	article	article	NOUN
ajfa-10968	206	197	is	be	AUX
ajfa-10968	206	198	retained	retain	VERB
ajfa-10968	206	199	by	by	ADP
ajfa-10968	206	200	the	the	DET
ajfa-10968	206	201	author(s	author(s	PROPN
ajfa-10968	206	202	)	)	PUNCT
ajfa-10968	206	203	,	,	PUNCT
ajfa-10968	206	204	with	with	ADP
ajfa-10968	206	205	first	first	ADJ
ajfa-10968	206	206	publication	publication	NOUN
ajfa-10968	206	207	rights	right	NOUN
ajfa-10968	206	208	granted	grant	VERB
ajfa-10968	206	209	to	to	ADP
ajfa-10968	206	210	the	the	DET
ajfa-10968	206	211	journal	journal	NOUN
ajfa-10968	206	212	.	.	PUNCT
ajfa-10968	207	1	this	this	PRON
ajfa-10968	207	2	is	be	AUX
ajfa-10968	207	3	an	an	DET
ajfa-10968	207	4	open	open	ADJ
ajfa-10968	207	5	-	-	PUNCT
ajfa-10968	207	6	access	access	NOUN
ajfa-10968	207	7	article	article	NOUN
ajfa-10968	207	8	distributed	distribute	VERB
ajfa-10968	207	9	under	under	ADP
ajfa-10968	207	10	the	the	DET
ajfa-10968	207	11	terms	term	NOUN
ajfa-10968	207	12	and	and	CCONJ
ajfa-10968	207	13	conditions	condition	NOUN
ajfa-10968	207	14	of	of	ADP
ajfa-10968	207	15	the	the	DET
ajfa-10968	207	16	creative	creative	ADJ
ajfa-10968	207	17	commons	common	NOUN
ajfa-10968	207	18	attribution	attribution	NOUN
ajfa-10968	207	19	license	license	NOUN
ajfa-10968	207	20	(	(	PUNCT
ajfa-10968	207	21	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajfa-10968	207	22	)	)	PUNCT
ajfa-10968	207	23	.	.	PUNCT