id	sid	tid	token	lemma	pos
ajfa-12270	1	1	microsoft	microsoft	PROPN
ajfa-12270	1	2	word	word	NOUN
ajfa-12270	1	3	revised	revise	VERB
ajfa-12270	1	4	&	&	CCONJ
ajfa-12270	1	5	final	final	ADJ
ajfa-12270	1	6	versionnaser	versionnaser	NOUN
ajfa-12270	1	7	yousef	yousef	PROPN
ajfa-12270	1	8	alzoubi_1	alzoubi_1	PROPN
ajfa-12270	1	9	_	_	PROPN
ajfa-12270	1	10	asian	asian	ADJ
ajfa-12270	1	11	journal	journal	NOUN
ajfa-12270	1	12	of	of	ADP
ajfa-12270	1	13	finance	finance	PROPN
ajfa-12270	1	14	&	&	CCONJ
ajfa-12270	1	15	accounting	accounting	PROPN
ajfa-12270	1	16	issn	issn	PROPN
ajfa-12270	1	17	1946	1946	NUM
ajfa-12270	1	18	-	-	PUNCT
ajfa-12270	1	19	052x	052x	NOUN
ajfa-12270	1	20	2018	2018	NUM
ajfa-12270	1	21	,	,	PUNCT
ajfa-12270	1	22	vol	vol	NOUN
ajfa-12270	1	23	.	.	PROPN
ajfa-12270	2	1	10	10	NUM
ajfa-12270	2	2	,	,	PUNCT
ajfa-12270	2	3	no	no	INTJ
ajfa-12270	2	4	.	.	NOUN
ajfa-12270	2	5	1	1	NUM
ajfa-12270	2	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	2	7	367	367	NUM
ajfa-12270	3	1	the	the	DET
ajfa-12270	3	2	extent	extent	NOUN
ajfa-12270	3	3	use	use	NOUN
ajfa-12270	3	4	of	of	ADP
ajfa-12270	3	5	contemporary	contemporary	ADJ
ajfa-12270	3	6	management	management	NOUN
ajfa-12270	3	7	accounting	accounting	NOUN
ajfa-12270	3	8	practices	practice	NOUN
ajfa-12270	3	9	and	and	CCONJ
ajfa-12270	3	10	its	its	PRON
ajfa-12270	3	11	effect	effect	NOUN
ajfa-12270	3	12	on	on	ADP
ajfa-12270	3	13	operational	operational	ADJ
ajfa-12270	3	14	performance	performance	NOUN
ajfa-12270	3	15	of	of	ADP
ajfa-12270	3	16	industrial	industrial	ADJ
ajfa-12270	3	17	corporations	corporation	NOUN
ajfa-12270	3	18	in	in	ADP
ajfa-12270	3	19	jordan	jordan	PROPN
ajfa-12270	3	20	naser	naser	PROPN
ajfa-12270	3	21	yousef	yousef	PROPN
ajfa-12270	3	22	alzoubi	alzoubi	PROPN
ajfa-12270	3	23	accounting	accounting	PROPN
ajfa-12270	3	24	department	department	PROPN
ajfa-12270	3	25	,	,	PUNCT
ajfa-12270	3	26	irbid	irbid	VERB
ajfa-12270	3	27	national	national	ADJ
ajfa-12270	3	28	university	university	PROPN
ajfa-12270	3	29	,	,	PUNCT
ajfa-12270	3	30	po	po	PROPN
ajfa-12270	3	31	box	box	PROPN
ajfa-12270	3	32	2600	2600	NUM
ajfa-12270	3	33	,	,	PUNCT
ajfa-12270	3	34	irbid	irbid	ADJ
ajfa-12270	3	35	21110	21110	NUM
ajfa-12270	3	36	,	,	PUNCT
ajfa-12270	3	37	jordan	jordan	PROPN
ajfa-12270	3	38	e	e	PROPN
ajfa-12270	3	39	-	-	NOUN
ajfa-12270	3	40	mail	mail	NOUN
ajfa-12270	3	41	:	:	PUNCT
ajfa-12270	3	42	naseryz@yahoo.com	naseryz@yahoo.com	X
ajfa-12270	3	43	received	receive	VERB
ajfa-12270	3	44	:	:	PUNCT
ajfa-12270	3	45	dec	dec	PROPN
ajfa-12270	3	46	.	.	PROPN
ajfa-12270	3	47	18	18	NUM
ajfa-12270	3	48	,	,	PUNCT
ajfa-12270	3	49	2017	2017	NUM
ajfa-12270	3	50	accepted	accept	VERB
ajfa-12270	3	51	:	:	PUNCT
ajfa-12270	3	52	feb	feb	PROPN
ajfa-12270	3	53	.	.	PROPN
ajfa-12270	3	54	21	21	NUM
ajfa-12270	3	55	,	,	PUNCT
ajfa-12270	3	56	2018	2018	NUM
ajfa-12270	3	57	published	publish	VERB
ajfa-12270	3	58	:	:	PUNCT
ajfa-12270	3	59	june	june	PROPN
ajfa-12270	3	60	1	1	NUM
ajfa-12270	3	61	,	,	PUNCT
ajfa-12270	3	62	2018	2018	NUM
ajfa-12270	3	63	doi:10.5296	doi:10.5296	NOUN
ajfa-12270	3	64	/	/	SYM
ajfa-12270	3	65	ajfa.v10i1.12270	ajfa.v10i1.12270	PROPN
ajfa-12270	3	66	url	url	PROPN
ajfa-12270	3	67	:	:	PUNCT
ajfa-12270	3	68	https://doi.org/10.5296/ajfa.v10i1.12270	https://doi.org/10.5296/ajfa.v10i1.12270	X
ajfa-12270	3	69	abstract	abstract	VERB
ajfa-12270	3	70	the	the	DET
ajfa-12270	3	71	purpose	purpose	NOUN
ajfa-12270	3	72	and	and	CCONJ
ajfa-12270	3	73	aims	aim	NOUN
ajfa-12270	3	74	of	of	ADP
ajfa-12270	3	75	this	this	DET
ajfa-12270	3	76	study	study	NOUN
ajfa-12270	3	77	is	be	AUX
ajfa-12270	3	78	to	to	PART
ajfa-12270	3	79	illustrate	illustrate	VERB
ajfa-12270	3	80	the	the	DET
ajfa-12270	3	81	extent	extent	NOUN
ajfa-12270	3	82	use	use	NOUN
ajfa-12270	3	83	of	of	ADP
ajfa-12270	3	84	contemporary	contemporary	ADJ
ajfa-12270	3	85	management	management	NOUN
ajfa-12270	3	86	accounting	accounting	NOUN
ajfa-12270	3	87	practices	practice	NOUN
ajfa-12270	3	88	maps	map	NOUN
ajfa-12270	3	89	in	in	ADP
ajfa-12270	3	90	the	the	DET
ajfa-12270	3	91	jordanian	jordanian	ADJ
ajfa-12270	3	92	industrial	industrial	ADJ
ajfa-12270	3	93	corporations	corporation	NOUN
ajfa-12270	3	94	listed	list	VERB
ajfa-12270	3	95	on	on	ADP
ajfa-12270	3	96	amman	amman	PROPN
ajfa-12270	3	97	stock	stock	PROPN
ajfa-12270	3	98	exchange	exchange	PROPN
ajfa-12270	3	99	ase	ase	PROPN
ajfa-12270	3	100	,	,	PUNCT
ajfa-12270	3	101	and	and	CCONJ
ajfa-12270	3	102	an	an	DET
ajfa-12270	3	103	attempt	attempt	NOUN
ajfa-12270	3	104	to	to	PART
ajfa-12270	3	105	find	find	VERB
ajfa-12270	3	106	out	out	ADP
ajfa-12270	3	107	the	the	DET
ajfa-12270	3	108	most	most	ADV
ajfa-12270	3	109	common	common	ADJ
ajfa-12270	3	110	practice	practice	NOUN
ajfa-12270	3	111	used	use	VERB
ajfa-12270	3	112	.	.	PUNCT
ajfa-12270	4	1	a	a	DET
ajfa-12270	4	2	field	field	NOUN
ajfa-12270	4	3	study	study	NOUN
ajfa-12270	4	4	conducted	conduct	VERB
ajfa-12270	4	5	by	by	ADP
ajfa-12270	4	6	using	use	VERB
ajfa-12270	4	7	a	a	DET
ajfa-12270	4	8	questionnaire	questionnaire	NOUN
ajfa-12270	4	9	distributed	distribute	VERB
ajfa-12270	4	10	to	to	ADP
ajfa-12270	4	11	accountants	accountant	NOUN
ajfa-12270	4	12	working	work	VERB
ajfa-12270	4	13	in	in	ADP
ajfa-12270	4	14	25	25	NUM
ajfa-12270	4	15	different	different	ADJ
ajfa-12270	4	16	industrial	industrial	ADJ
ajfa-12270	4	17	corporations	corporation	NOUN
ajfa-12270	4	18	,	,	PUNCT
ajfa-12270	4	19	a	a	DET
ajfa-12270	4	20	total	total	NOUN
ajfa-12270	4	21	of	of	ADP
ajfa-12270	4	22	75	75	NUM
ajfa-12270	4	23	questionnaires	questionnaire	NOUN
ajfa-12270	4	24	distributed	distribute	VERB
ajfa-12270	4	25	,	,	PUNCT
ajfa-12270	4	26	52	52	NUM
ajfa-12270	4	27	were	be	AUX
ajfa-12270	4	28	valid	valid	ADJ
ajfa-12270	4	29	for	for	ADP
ajfa-12270	4	30	analysis	analysis	NOUN
ajfa-12270	4	31	purposes	purpose	NOUN
ajfa-12270	4	32	.	.	PUNCT
ajfa-12270	5	1	the	the	DET
ajfa-12270	5	2	financial	financial	ADJ
ajfa-12270	5	3	data	datum	NOUN
ajfa-12270	5	4	related	relate	VERB
ajfa-12270	5	5	to	to	ADP
ajfa-12270	5	6	the	the	DET
ajfa-12270	5	7	operational	operational	ADJ
ajfa-12270	5	8	performance	performance	NOUN
ajfa-12270	5	9	were	be	AUX
ajfa-12270	5	10	collected	collect	VERB
ajfa-12270	5	11	for	for	ADP
ajfa-12270	5	12	the	the	DET
ajfa-12270	5	13	periods	period	NOUN
ajfa-12270	5	14	2013	2013	NUM
ajfa-12270	5	15	-	-	SYM
ajfa-12270	5	16	2016	2016	NUM
ajfa-12270	5	17	.	.	PUNCT
ajfa-12270	6	1	the	the	DET
ajfa-12270	6	2	study	study	NOUN
ajfa-12270	6	3	used	use	VERB
ajfa-12270	6	4	arithmetic	arithmetic	ADJ
ajfa-12270	6	5	mean	mean	NOUN
ajfa-12270	6	6	and	and	CCONJ
ajfa-12270	6	7	standard	standard	ADJ
ajfa-12270	6	8	deviation	deviation	NOUN
ajfa-12270	6	9	to	to	PART
ajfa-12270	6	10	describe	describe	VERB
ajfa-12270	6	11	the	the	DET
ajfa-12270	6	12	study	study	NOUN
ajfa-12270	6	13	sample	sample	NOUN
ajfa-12270	6	14	and	and	CCONJ
ajfa-12270	6	15	determine	determine	VERB
ajfa-12270	6	16	degree	degree	NOUN
ajfa-12270	6	17	of	of	ADP
ajfa-12270	6	18	implementation	implementation	NOUN
ajfa-12270	6	19	of	of	ADP
ajfa-12270	6	20	contemporary	contemporary	ADJ
ajfa-12270	6	21	maps.multiple	maps.multiple	PROPN
ajfa-12270	6	22	regression	regression	NOUN
ajfa-12270	6	23	analysis	analysis	NOUN
ajfa-12270	6	24	used	use	VERB
ajfa-12270	6	25	to	to	PART
ajfa-12270	6	26	detect	detect	VERB
ajfa-12270	6	27	the	the	DET
ajfa-12270	6	28	effect	effect	NOUN
ajfa-12270	6	29	of	of	ADP
ajfa-12270	6	30	maps	map	NOUN
ajfa-12270	6	31	on	on	ADP
ajfa-12270	6	32	each	each	DET
ajfa-12270	6	33	indicator	indicator	NOUN
ajfa-12270	6	34	of	of	ADP
ajfa-12270	6	35	operational	operational	ADJ
ajfa-12270	6	36	performance	performance	NOUN
ajfa-12270	6	37	.	.	PUNCT
ajfa-12270	7	1	results	result	NOUN
ajfa-12270	7	2	of	of	ADP
ajfa-12270	7	3	the	the	DET
ajfa-12270	7	4	study	study	NOUN
ajfa-12270	7	5	showed	show	VERB
ajfa-12270	7	6	a	a	DET
ajfa-12270	7	7	moderate	moderate	ADJ
ajfa-12270	7	8	use	use	NOUN
ajfa-12270	7	9	of	of	ADP
ajfa-12270	7	10	contemporary	contemporary	ADJ
ajfa-12270	7	11	maps	map	NOUN
ajfa-12270	7	12	,	,	PUNCT
ajfa-12270	7	13	such	such	ADJ
ajfa-12270	7	14	as	as	ADP
ajfa-12270	7	15	target	target	NOUN
ajfa-12270	7	16	costing	costing	NOUN
ajfa-12270	7	17	,	,	PUNCT
ajfa-12270	7	18	kaizen	kaizen	PROPN
ajfa-12270	7	19	costing	costing	NOUN
ajfa-12270	7	20	and	and	CCONJ
ajfa-12270	7	21	just	just	ADV
ajfa-12270	7	22	-	-	PUNCT
ajfa-12270	7	23	in	in	ADP
ajfa-12270	7	24	-	-	PUNCT
ajfa-12270	7	25	time	time	NOUN
ajfa-12270	7	26	manufacturing	manufacturing	NOUN
ajfa-12270	7	27	,	,	PUNCT
ajfa-12270	7	28	moreover	moreover	ADV
ajfa-12270	7	29	a	a	DET
ajfa-12270	7	30	least	least	ADV
ajfa-12270	7	31	used	use	VERB
ajfa-12270	7	32	practices	practice	NOUN
ajfa-12270	7	33	were	be	AUX
ajfa-12270	7	34	activity	activity	NOUN
ajfa-12270	7	35	base	base	NOUN
ajfa-12270	7	36	costing	costing	NOUN
ajfa-12270	7	37	and	and	CCONJ
ajfa-12270	7	38	balance	balance	NOUN
ajfa-12270	7	39	scorecard	scorecard	NOUN
ajfa-12270	7	40	,	,	PUNCT
ajfa-12270	7	41	and	and	CCONJ
ajfa-12270	7	42	analysis	analysis	NOUN
ajfa-12270	7	43	revealed	reveal	VERB
ajfa-12270	7	44	a	a	DET
ajfa-12270	7	45	different	different	ADJ
ajfa-12270	7	46	effect	effect	NOUN
ajfa-12270	7	47	of	of	ADP
ajfa-12270	7	48	applied	apply	VERB
ajfa-12270	7	49	contemporary	contemporary	ADJ
ajfa-12270	7	50	maps	map	NOUN
ajfa-12270	7	51	on	on	ADP
ajfa-12270	7	52	operational	operational	ADJ
ajfa-12270	7	53	performance	performance	NOUN
ajfa-12270	7	54	indicators	indicator	NOUN
ajfa-12270	7	55	,	,	PUNCT
ajfa-12270	7	56	an	an	DET
ajfa-12270	7	57	effects	effect	NOUN
ajfa-12270	7	58	on	on	ADP
ajfa-12270	7	59	inventory	inventory	NOUN
ajfa-12270	7	60	turnover	turnover	NOUN
ajfa-12270	7	61	rate	rate	NOUN
ajfa-12270	7	62	is	be	AUX
ajfa-12270	7	63	observed	observe	VERB
ajfa-12270	7	64	,	,	PUNCT
ajfa-12270	7	65	and	and	CCONJ
ajfa-12270	7	66	no	no	DET
ajfa-12270	7	67	statistically	statistically	ADV
ajfa-12270	7	68	effect	effect	NOUN
ajfa-12270	7	69	on	on	ADP
ajfa-12270	7	70	operational	operational	ADJ
ajfa-12270	7	71	ratio	ratio	NOUN
ajfa-12270	7	72	,	,	PUNCT
ajfa-12270	7	73	receivables	receivables	NOUN
ajfa-12270	7	74	turnover	turnover	NOUN
ajfa-12270	7	75	and	and	CCONJ
ajfa-12270	7	76	total	total	ADJ
ajfa-12270	7	77	assets	asset	NOUN
ajfa-12270	7	78	turnover	turnover	NOUN
ajfa-12270	7	79	.	.	PUNCT
ajfa-12270	8	1	worthwhile	worthwhile	ADJ
ajfa-12270	8	2	,	,	PUNCT
ajfa-12270	8	3	the	the	DET
ajfa-12270	8	4	researcher	researcher	NOUN
ajfa-12270	8	5	proposed	propose	VERB
ajfa-12270	8	6	a	a	DET
ajfa-12270	8	7	number	number	NOUN
ajfa-12270	8	8	of	of	ADP
ajfa-12270	8	9	proposals	proposal	NOUN
ajfa-12270	8	10	and	and	CCONJ
ajfa-12270	8	11	recommendations	recommendation	NOUN
ajfa-12270	8	12	,	,	PUNCT
ajfa-12270	8	13	emphasis	emphasis	NOUN
ajfa-12270	8	14	in	in	ADP
ajfa-12270	8	15	reconsideration	reconsideration	NOUN
ajfa-12270	8	16	of	of	ADP
ajfa-12270	8	17	application	application	NOUN
ajfa-12270	8	18	mechanism	mechanism	NOUN
ajfa-12270	8	19	of	of	ADP
ajfa-12270	8	20	contemporary	contemporary	ADJ
ajfa-12270	8	21	maps	map	NOUN
ajfa-12270	8	22	applied	apply	VERB
ajfa-12270	8	23	in	in	ADP
ajfa-12270	8	24	the	the	DET
ajfa-12270	8	25	corporations	corporation	NOUN
ajfa-12270	8	26	,	,	PUNCT
ajfa-12270	8	27	and	and	CCONJ
ajfa-12270	8	28	activate	activate	VERB
ajfa-12270	8	29	the	the	DET
ajfa-12270	8	30	role	role	NOUN
ajfa-12270	8	31	of	of	ADP
ajfa-12270	8	32	various	various	ADJ
ajfa-12270	8	33	contemporary	contemporary	ADJ
ajfa-12270	8	34	maps	map	NOUN
ajfa-12270	8	35	used	use	VERB
ajfa-12270	8	36	as	as	ADP
ajfa-12270	8	37	an	an	DET
ajfa-12270	8	38	information	information	NOUN
ajfa-12270	8	39	system	system	NOUN
ajfa-12270	8	40	,	,	PUNCT
ajfa-12270	8	41	which	which	PRON
ajfa-12270	8	42	could	could	AUX
ajfa-12270	8	43	assess	assess	VERB
ajfa-12270	8	44	the	the	DET
ajfa-12270	8	45	corporate	corporate	ADJ
ajfa-12270	8	46	managers	manager	NOUN
ajfa-12270	8	47	and	and	CCONJ
ajfa-12270	8	48	decision	decision	NOUN
ajfa-12270	8	49	-	-	PUNCT
ajfa-12270	8	50	makers	maker	NOUN
ajfa-12270	8	51	serving	serve	VERB
ajfa-12270	8	52	the	the	DET
ajfa-12270	8	53	management	management	NOUN
ajfa-12270	8	54	's	's	PART
ajfa-12270	8	55	objectives	objective	NOUN
ajfa-12270	8	56	in	in	ADP
ajfa-12270	8	57	the	the	DET
ajfa-12270	8	58	industrial	industrial	ADJ
ajfa-12270	8	59	corporations	corporation	NOUN
ajfa-12270	8	60	.	.	PUNCT
ajfa-12270	9	1	keywords	keyword	NOUN
ajfa-12270	9	2	:	:	PUNCT
ajfa-12270	9	3	management	management	NOUN
ajfa-12270	9	4	accounting	accounting	NOUN
ajfa-12270	9	5	practices	practice	NOUN
ajfa-12270	9	6	,	,	PUNCT
ajfa-12270	9	7	operational	operational	ADJ
ajfa-12270	9	8	performance	performance	NOUN
ajfa-12270	9	9	,	,	PUNCT
ajfa-12270	9	10	industrial	industrial	ADJ
ajfa-12270	9	11	corporations	corporation	NOUN
ajfa-12270	9	12	asian	asian	ADJ
ajfa-12270	9	13	journal	journal	NOUN
ajfa-12270	9	14	of	of	ADP
ajfa-12270	9	15	finance	finance	PROPN
ajfa-12270	9	16	&	&	CCONJ
ajfa-12270	9	17	accounting	accounting	PROPN
ajfa-12270	9	18	issn	issn	PROPN
ajfa-12270	9	19	1946	1946	NUM
ajfa-12270	9	20	-	-	PUNCT
ajfa-12270	9	21	052x	052x	NOUN
ajfa-12270	9	22	2018	2018	NUM
ajfa-12270	9	23	,	,	PUNCT
ajfa-12270	9	24	vol	vol	NOUN
ajfa-12270	9	25	.	.	PROPN
ajfa-12270	9	26	10	10	NUM
ajfa-12270	9	27	,	,	PUNCT
ajfa-12270	9	28	no	no	INTJ
ajfa-12270	9	29	.	.	NOUN
ajfa-12270	9	30	1	1	NUM
ajfa-12270	9	31	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	9	32	368	368	NUM
ajfa-12270	9	33	1	1	NUM
ajfa-12270	9	34	.	.	PUNCT
ajfa-12270	10	1	introduction	introduction	NOUN
ajfa-12270	10	2	since	since	SCONJ
ajfa-12270	10	3	the	the	DET
ajfa-12270	10	4	middle	middle	NOUN
ajfa-12270	10	5	of	of	ADP
ajfa-12270	10	6	the	the	DET
ajfa-12270	10	7	last	last	ADJ
ajfa-12270	10	8	century	century	NOUN
ajfa-12270	10	9	,	,	PUNCT
ajfa-12270	10	10	there	there	PRON
ajfa-12270	10	11	has	have	AUX
ajfa-12270	10	12	been	be	AUX
ajfa-12270	10	13	increasing	increase	VERB
ajfa-12270	10	14	interest	interest	NOUN
ajfa-12270	10	15	in	in	ADP
ajfa-12270	10	16	studying	study	VERB
ajfa-12270	10	17	the	the	DET
ajfa-12270	10	18	effect	effect	NOUN
ajfa-12270	10	19	of	of	ADP
ajfa-12270	10	20	industrial	industrial	ADJ
ajfa-12270	10	21	applications	application	NOUN
ajfa-12270	10	22	resulted	result	VERB
ajfa-12270	10	23	from	from	ADP
ajfa-12270	10	24	technological	technological	ADJ
ajfa-12270	10	25	and	and	CCONJ
ajfa-12270	10	26	economic	economic	ADJ
ajfa-12270	10	27	developments	development	NOUN
ajfa-12270	10	28	in	in	ADP
ajfa-12270	10	29	manufacturing	manufacturing	NOUN
ajfa-12270	10	30	environment	environment	NOUN
ajfa-12270	10	31	,	,	PUNCT
ajfa-12270	10	32	leading	lead	VERB
ajfa-12270	10	33	to	to	ADP
ajfa-12270	10	34	an	an	DET
ajfa-12270	10	35	increased	increase	VERB
ajfa-12270	10	36	competition	competition	NOUN
ajfa-12270	10	37	among	among	ADP
ajfa-12270	10	38	industrial	industrial	ADJ
ajfa-12270	10	39	companies	company	NOUN
ajfa-12270	10	40	in	in	ADP
ajfa-12270	10	41	all	all	DET
ajfa-12270	10	42	fields	field	NOUN
ajfa-12270	10	43	,	,	PUNCT
ajfa-12270	10	44	and	and	CCONJ
ajfa-12270	10	45	resulting	result	VERB
ajfa-12270	10	46	a	a	DET
ajfa-12270	10	47	rapid	rapid	ADJ
ajfa-12270	10	48	changes	change	NOUN
ajfa-12270	10	49	in	in	ADP
ajfa-12270	10	50	design	design	NOUN
ajfa-12270	10	51	and	and	CCONJ
ajfa-12270	10	52	developing	develop	VERB
ajfa-12270	10	53	the	the	DET
ajfa-12270	10	54	concept	concept	NOUN
ajfa-12270	10	55	of	of	ADP
ajfa-12270	10	56	accounting	account	VERB
ajfa-12270	10	57	information	information	NOUN
ajfa-12270	10	58	system	system	NOUN
ajfa-12270	10	59	in	in	ADP
ajfa-12270	10	60	general	general	ADJ
ajfa-12270	10	61	,	,	PUNCT
ajfa-12270	10	62	and	and	CCONJ
ajfa-12270	10	63	information	information	NOUN
ajfa-12270	10	64	systems	system	NOUN
ajfa-12270	10	65	of	of	ADP
ajfa-12270	10	66	managerial	managerial	ADJ
ajfa-12270	10	67	accounting	accounting	NOUN
ajfa-12270	10	68	and	and	CCONJ
ajfa-12270	10	69	cost	cost	NOUN
ajfa-12270	10	70	accounting	accounting	NOUN
ajfa-12270	10	71	in	in	ADP
ajfa-12270	10	72	particular	particular	ADJ
ajfa-12270	10	73	,	,	PUNCT
ajfa-12270	10	74	thus	thus	ADV
ajfa-12270	10	75	,	,	PUNCT
ajfa-12270	10	76	companies	company	NOUN
ajfa-12270	10	77	can	can	AUX
ajfa-12270	10	78	maintain	maintain	VERB
ajfa-12270	10	79	their	their	PRON
ajfa-12270	10	80	competitive	competitive	ADJ
ajfa-12270	10	81	position	position	NOUN
ajfa-12270	10	82	and	and	CCONJ
ajfa-12270	10	83	market	market	NOUN
ajfa-12270	10	84	share	share	NOUN
ajfa-12270	10	85	,	,	PUNCT
ajfa-12270	10	86	therefore	therefore	ADV
ajfa-12270	10	87	the	the	DET
ajfa-12270	10	88	use	use	NOUN
ajfa-12270	10	89	of	of	ADP
ajfa-12270	10	90	new	new	ADJ
ajfa-12270	10	91	and	and	CCONJ
ajfa-12270	10	92	improved	improve	VERB
ajfa-12270	10	93	of	of	ADP
ajfa-12270	10	94	contemporary	contemporary	ADJ
ajfa-12270	10	95	maps	map	NOUN
ajfa-12270	10	96	plays	play	VERB
ajfa-12270	10	97	an	an	DET
ajfa-12270	10	98	important	important	ADJ
ajfa-12270	10	99	role	role	NOUN
ajfa-12270	10	100	in	in	ADP
ajfa-12270	10	101	creating	create	VERB
ajfa-12270	10	102	competitive	competitive	ADJ
ajfa-12270	10	103	advantages	advantage	NOUN
ajfa-12270	10	104	for	for	ADP
ajfa-12270	10	105	industrial	industrial	ADJ
ajfa-12270	10	106	companies	company	NOUN
ajfa-12270	10	107	within	within	ADP
ajfa-12270	10	108	the	the	DET
ajfa-12270	10	109	market	market	NOUN
ajfa-12270	10	110	in	in	ADP
ajfa-12270	10	111	which	which	PRON
ajfa-12270	10	112	they	they	PRON
ajfa-12270	10	113	operate	operate	VERB
ajfa-12270	10	114	.	.	PUNCT
ajfa-12270	11	1	maps	map	NOUN
ajfa-12270	11	2	provide	provide	VERB
ajfa-12270	11	3	decision	decision	NOUN
ajfa-12270	11	4	makers	maker	NOUN
ajfa-12270	11	5	with	with	ADP
ajfa-12270	11	6	means	mean	NOUN
ajfa-12270	11	7	to	to	PART
ajfa-12270	11	8	maintain	maintain	VERB
ajfa-12270	11	9	competitive	competitive	ADJ
ajfa-12270	11	10	advantage	advantage	NOUN
ajfa-12270	11	11	(	(	PUNCT
ajfa-12270	11	12	waldron,2007	waldron,2007	NOUN
ajfa-12270	11	13	)	)	PUNCT
ajfa-12270	11	14	.	.	PUNCT
ajfa-12270	12	1	furthermore	furthermore	ADV
ajfa-12270	12	2	,	,	PUNCT
ajfa-12270	12	3	companies	company	NOUN
ajfa-12270	12	4	seek	seek	VERB
ajfa-12270	12	5	to	to	PART
ajfa-12270	12	6	provide	provide	VERB
ajfa-12270	12	7	the	the	DET
ajfa-12270	12	8	best	good	ADJ
ajfa-12270	12	9	and	and	CCONJ
ajfa-12270	12	10	most	most	ADV
ajfa-12270	12	11	accurate	accurate	ADJ
ajfa-12270	12	12	,	,	PUNCT
ajfa-12270	12	13	most	most	ADV
ajfa-12270	12	14	appropriate	appropriate	ADJ
ajfa-12270	12	15	and	and	CCONJ
ajfa-12270	12	16	flexible	flexible	ADJ
ajfa-12270	12	17	information	information	NOUN
ajfa-12270	12	18	in	in	ADP
ajfa-12270	12	19	order	order	NOUN
ajfa-12270	12	20	to	to	PART
ajfa-12270	12	21	provide	provide	VERB
ajfa-12270	12	22	suitable	suitable	ADJ
ajfa-12270	12	23	and	and	CCONJ
ajfa-12270	12	24	valuable	valuable	ADJ
ajfa-12270	12	25	information	information	NOUN
ajfa-12270	12	26	needed	need	VERB
ajfa-12270	12	27	for	for	ADP
ajfa-12270	12	28	the	the	DET
ajfa-12270	12	29	management	management	NOUN
ajfa-12270	12	30	of	of	ADP
ajfa-12270	12	31	industrial	industrial	ADJ
ajfa-12270	12	32	companies	company	NOUN
ajfa-12270	12	33	to	to	PART
ajfa-12270	12	34	address	address	VERB
ajfa-12270	12	35	the	the	DET
ajfa-12270	12	36	problems	problem	NOUN
ajfa-12270	12	37	related	relate	VERB
ajfa-12270	12	38	to	to	ADP
ajfa-12270	12	39	manufacturing	manufacturing	NOUN
ajfa-12270	12	40	and	and	CCONJ
ajfa-12270	12	41	production	production	NOUN
ajfa-12270	12	42	.	.	PUNCT
ajfa-12270	13	1	however	however	ADV
ajfa-12270	13	2	,	,	PUNCT
ajfa-12270	13	3	significant	significant	ADJ
ajfa-12270	13	4	changes	change	NOUN
ajfa-12270	13	5	in	in	ADP
ajfa-12270	13	6	the	the	DET
ajfa-12270	13	7	business	business	NOUN
ajfa-12270	13	8	environment	environment	NOUN
ajfa-12270	13	9	and	and	CCONJ
ajfa-12270	13	10	emergence	emergence	NOUN
ajfa-12270	13	11	of	of	ADP
ajfa-12270	13	12	modern	modern	ADJ
ajfa-12270	13	13	manufacturing	manufacturing	NOUN
ajfa-12270	13	14	environment	environment	NOUN
ajfa-12270	13	15	have	have	AUX
ajfa-12270	13	16	reflected	reflect	VERB
ajfa-12270	13	17	the	the	DET
ajfa-12270	13	18	effectiveness	effectiveness	NOUN
ajfa-12270	13	19	of	of	ADP
ajfa-12270	13	20	modern	modern	ADJ
ajfa-12270	13	21	accounting	accounting	NOUN
ajfa-12270	13	22	information	information	NOUN
ajfa-12270	13	23	systems	system	NOUN
ajfa-12270	13	24	and	and	CCONJ
ajfa-12270	13	25	the	the	DET
ajfa-12270	13	26	effectiveness	effectiveness	NOUN
ajfa-12270	13	27	of	of	ADP
ajfa-12270	13	28	managerial	managerial	ADJ
ajfa-12270	13	29	accounting	accounting	NOUN
ajfa-12270	13	30	information	information	NOUN
ajfa-12270	13	31	systems	system	NOUN
ajfa-12270	13	32	and	and	CCONJ
ajfa-12270	13	33	cost	cost	NOUN
ajfa-12270	13	34	accounting	accounting	NOUN
ajfa-12270	13	35	.	.	PUNCT
ajfa-12270	14	1	maps	map	NOUN
ajfa-12270	14	2	provide	provide	VERB
ajfa-12270	14	3	information	information	NOUN
ajfa-12270	14	4	to	to	ADP
ajfa-12270	14	5	managers	manager	NOUN
ajfa-12270	14	6	and	and	CCONJ
ajfa-12270	14	7	help	help	VERB
ajfa-12270	14	8	them	they	PRON
ajfa-12270	14	9	to	to	PART
ajfa-12270	14	10	find	find	VERB
ajfa-12270	14	11	solution	solution	NOUN
ajfa-12270	14	12	of	of	ADP
ajfa-12270	14	13	problems	problem	NOUN
ajfa-12270	14	14	and	and	CCONJ
ajfa-12270	14	15	assess	assess	NOUN
ajfa-12270	14	16	performance	performance	NOUN
ajfa-12270	14	17	.	.	PUNCT
ajfa-12270	15	1	(	(	PUNCT
ajfa-12270	15	2	heitger	heitger	NOUN
ajfa-12270	15	3	et	et	PROPN
ajfa-12270	15	4	al	al	PROPN
ajfa-12270	15	5	.	.	PROPN
ajfa-12270	15	6	,	,	PUNCT
ajfa-12270	15	7	2008	2008	NUM
ajfa-12270	15	8	)	)	PUNCT
ajfa-12270	15	9	the	the	DET
ajfa-12270	15	10	development	development	NOUN
ajfa-12270	15	11	in	in	ADP
ajfa-12270	15	12	industrial	industrial	ADJ
ajfa-12270	15	13	sector	sector	NOUN
ajfa-12270	15	14	has	have	AUX
ajfa-12270	15	15	been	be	AUX
ajfa-12270	15	16	accompanied	accompany	VERB
ajfa-12270	15	17	by	by	ADP
ajfa-12270	15	18	the	the	DET
ajfa-12270	15	19	emergence	emergence	NOUN
ajfa-12270	15	20	of	of	ADP
ajfa-12270	15	21	modern	modern	ADJ
ajfa-12270	15	22	philosophies	philosophy	NOUN
ajfa-12270	15	23	and	and	CCONJ
ajfa-12270	15	24	concepts	concept	NOUN
ajfa-12270	15	25	of	of	ADP
ajfa-12270	15	26	manufacturing	manufacturing	NOUN
ajfa-12270	15	27	methods	method	NOUN
ajfa-12270	15	28	and	and	CCONJ
ajfa-12270	15	29	the	the	DET
ajfa-12270	15	30	orientation	orientation	NOUN
ajfa-12270	15	31	of	of	ADP
ajfa-12270	15	32	many	many	ADJ
ajfa-12270	15	33	industries	industry	NOUN
ajfa-12270	15	34	to	to	PART
ajfa-12270	15	35	improve	improve	VERB
ajfa-12270	15	36	and	and	CCONJ
ajfa-12270	15	37	develop	develop	VERB
ajfa-12270	15	38	their	their	PRON
ajfa-12270	15	39	business	business	NOUN
ajfa-12270	15	40	programs	program	NOUN
ajfa-12270	15	41	.	.	PUNCT
ajfa-12270	16	1	the	the	DET
ajfa-12270	16	2	emphasis	emphasis	NOUN
ajfa-12270	16	3	was	be	AUX
ajfa-12270	16	4	emerged	emerge	VERB
ajfa-12270	16	5	toward	toward	ADP
ajfa-12270	16	6	the	the	DET
ajfa-12270	16	7	need	need	NOUN
ajfa-12270	16	8	to	to	PART
ajfa-12270	16	9	develop	develop	VERB
ajfa-12270	16	10	maps	map	NOUN
ajfa-12270	16	11	,	,	PUNCT
ajfa-12270	16	12	techniques	technique	NOUN
ajfa-12270	16	13	and	and	CCONJ
ajfa-12270	16	14	methods	method	NOUN
ajfa-12270	16	15	in	in	ADP
ajfa-12270	16	16	accordance	accordance	NOUN
ajfa-12270	16	17	with	with	ADP
ajfa-12270	16	18	these	these	DET
ajfa-12270	16	19	changes	change	NOUN
ajfa-12270	16	20	in	in	ADP
ajfa-12270	16	21	order	order	NOUN
ajfa-12270	16	22	to	to	PART
ajfa-12270	16	23	achieve	achieve	VERB
ajfa-12270	16	24	the	the	DET
ajfa-12270	16	25	company	company	NOUN
ajfa-12270	16	26	's	's	PART
ajfa-12270	16	27	economic	economic	ADJ
ajfa-12270	16	28	objectives	objective	NOUN
ajfa-12270	16	29	in	in	ADP
ajfa-12270	16	30	general	general	ADJ
ajfa-12270	16	31	and	and	CCONJ
ajfa-12270	16	32	its	its	PRON
ajfa-12270	16	33	financial	financial	ADJ
ajfa-12270	16	34	objectives	objective	NOUN
ajfa-12270	16	35	in	in	ADP
ajfa-12270	16	36	particular	particular	ADJ
ajfa-12270	16	37	.	.	PUNCT
ajfa-12270	17	1	moreover	moreover	ADV
ajfa-12270	17	2	,	,	PUNCT
ajfa-12270	17	3	generating	generate	VERB
ajfa-12270	17	4	of	of	ADP
ajfa-12270	17	5	profit	profit	NOUN
ajfa-12270	17	6	ensures	ensure	VERB
ajfa-12270	17	7	growth	growth	NOUN
ajfa-12270	17	8	and	and	CCONJ
ajfa-12270	17	9	continuity	continuity	NOUN
ajfa-12270	17	10	of	of	ADP
ajfa-12270	17	11	companies	company	NOUN
ajfa-12270	17	12	which	which	PRON
ajfa-12270	17	13	are	be	AUX
ajfa-12270	17	14	subject	subject	ADJ
ajfa-12270	17	15	to	to	ADP
ajfa-12270	17	16	the	the	DET
ajfa-12270	17	17	efficiency	efficiency	NOUN
ajfa-12270	17	18	and	and	CCONJ
ajfa-12270	17	19	effectiveness	effectiveness	NOUN
ajfa-12270	17	20	of	of	ADP
ajfa-12270	17	21	their	their	PRON
ajfa-12270	17	22	operational	operational	ADJ
ajfa-12270	17	23	performance	performance	NOUN
ajfa-12270	17	24	.	.	PUNCT
ajfa-12270	18	1	2	2	X
ajfa-12270	18	2	.	.	X
ajfa-12270	18	3	problem	problem	NOUN
ajfa-12270	18	4	statement	statement	NOUN
ajfa-12270	18	5	the	the	DET
ajfa-12270	18	6	concepts	concept	NOUN
ajfa-12270	18	7	and	and	CCONJ
ajfa-12270	18	8	methods	method	NOUN
ajfa-12270	18	9	of	of	ADP
ajfa-12270	18	10	management	management	NOUN
ajfa-12270	18	11	accounting	accounting	NOUN
ajfa-12270	18	12	have	have	AUX
ajfa-12270	18	13	evolved	evolve	VERB
ajfa-12270	18	14	through	through	ADP
ajfa-12270	18	15	the	the	DET
ajfa-12270	18	16	development	development	NOUN
ajfa-12270	18	17	of	of	ADP
ajfa-12270	18	18	its	its	PRON
ajfa-12270	18	19	tools	tool	NOUN
ajfa-12270	18	20	to	to	PART
ajfa-12270	18	21	assist	assist	VERB
ajfa-12270	18	22	corporate	corporate	ADJ
ajfa-12270	18	23	management	management	NOUN
ajfa-12270	18	24	and	and	CCONJ
ajfa-12270	18	25	decision	decision	NOUN
ajfa-12270	18	26	makers	maker	NOUN
ajfa-12270	18	27	to	to	PART
ajfa-12270	18	28	perform	perform	VERB
ajfa-12270	18	29	their	their	PRON
ajfa-12270	18	30	tasks	task	NOUN
ajfa-12270	18	31	of	of	ADP
ajfa-12270	18	32	planning	planning	NOUN
ajfa-12270	18	33	,	,	PUNCT
ajfa-12270	18	34	monitoring	monitoring	NOUN
ajfa-12270	18	35	and	and	CCONJ
ajfa-12270	18	36	evaluating	evaluating	NOUN
ajfa-12270	18	37	performance	performance	NOUN
ajfa-12270	18	38	,	,	PUNCT
ajfa-12270	18	39	as	as	ADV
ajfa-12270	18	40	well	well	ADV
ajfa-12270	18	41	as	as	ADP
ajfa-12270	18	42	helps	help	VERB
ajfa-12270	18	43	management	management	NOUN
ajfa-12270	18	44	to	to	PART
ajfa-12270	18	45	balance	balance	VERB
ajfa-12270	18	46	between	between	ADP
ajfa-12270	18	47	cost	cost	NOUN
ajfa-12270	18	48	reduction	reduction	NOUN
ajfa-12270	18	49	and	and	CCONJ
ajfa-12270	18	50	product	product	NOUN
ajfa-12270	18	51	quality	quality	NOUN
ajfa-12270	18	52	,	,	PUNCT
ajfa-12270	18	53	which	which	PRON
ajfa-12270	18	54	will	will	AUX
ajfa-12270	18	55	result	result	VERB
ajfa-12270	18	56	an	an	DET
ajfa-12270	18	57	increase	increase	NOUN
ajfa-12270	18	58	in	in	ADP
ajfa-12270	18	59	company	company	NOUN
ajfa-12270	18	60	's	's	PART
ajfa-12270	18	61	sales	sale	NOUN
ajfa-12270	18	62	and	and	CCONJ
ajfa-12270	18	63	reduce	reduce	VERB
ajfa-12270	18	64	costs	cost	NOUN
ajfa-12270	18	65	at	at	ADP
ajfa-12270	18	66	the	the	DET
ajfa-12270	18	67	same	same	ADJ
ajfa-12270	18	68	time	time	NOUN
ajfa-12270	18	69	.	.	PUNCT
ajfa-12270	19	1	this	this	PRON
ajfa-12270	19	2	justifies	justify	VERB
ajfa-12270	19	3	the	the	DET
ajfa-12270	19	4	belief	belief	NOUN
ajfa-12270	19	5	that	that	SCONJ
ajfa-12270	19	6	it	it	PRON
ajfa-12270	19	7	will	will	AUX
ajfa-12270	19	8	raise	raise	VERB
ajfa-12270	19	9	the	the	DET
ajfa-12270	19	10	capacity	capacity	NOUN
ajfa-12270	19	11	of	of	ADP
ajfa-12270	19	12	the	the	DET
ajfa-12270	19	13	operational	operational	ADJ
ajfa-12270	19	14	performance	performance	NOUN
ajfa-12270	19	15	of	of	ADP
ajfa-12270	19	16	those	those	DET
ajfa-12270	19	17	corporations	corporation	NOUN
ajfa-12270	19	18	which	which	PRON
ajfa-12270	19	19	are	be	AUX
ajfa-12270	19	20	applying	apply	VERB
ajfa-12270	19	21	different	different	ADJ
ajfa-12270	19	22	maps	map	NOUN
ajfa-12270	19	23	.	.	PUNCT
ajfa-12270	20	1	the	the	DET
ajfa-12270	20	2	study	study	NOUN
ajfa-12270	20	3	problem	problem	NOUN
ajfa-12270	20	4	can	can	AUX
ajfa-12270	20	5	be	be	AUX
ajfa-12270	20	6	summarized	summarize	VERB
ajfa-12270	20	7	as	as	SCONJ
ajfa-12270	20	8	follows	follow	VERB
ajfa-12270	20	9	:	:	PUNCT
ajfa-12270	20	10	2.1	2.1	NUM
ajfa-12270	20	11	to	to	ADP
ajfa-12270	20	12	what	what	DET
ajfa-12270	20	13	extent	extent	NOUN
ajfa-12270	20	14	the	the	DET
ajfa-12270	20	15	application	application	NOUN
ajfa-12270	20	16	of	of	ADP
ajfa-12270	20	17	contemporary	contemporary	ADJ
ajfa-12270	20	18	maps	map	NOUN
ajfa-12270	20	19	in	in	ADP
ajfa-12270	20	20	jordanian	jordanian	ADJ
ajfa-12270	20	21	industrial	industrial	ADJ
ajfa-12270	20	22	corporations	corporation	NOUN
ajfa-12270	20	23	are	be	AUX
ajfa-12270	20	24	utilized	utilize	VERB
ajfa-12270	20	25	?	?	PUNCT
ajfa-12270	21	1	the	the	DET
ajfa-12270	21	2	practices	practice	NOUN
ajfa-12270	21	3	are	be	AUX
ajfa-12270	21	4	presented	present	VERB
ajfa-12270	21	5	as	as	ADP
ajfa-12270	21	6	independent	independent	ADJ
ajfa-12270	21	7	variables	variable	NOUN
ajfa-12270	21	8	:	:	PUNCT
ajfa-12270	21	9	activity	activity	NOUN
ajfa-12270	21	10	based	base	VERB
ajfa-12270	21	11	costing	cost	VERB
ajfa-12270	21	12	(	(	PUNCT
ajfa-12270	21	13	abc	abc	PROPN
ajfa-12270	21	14	)	)	PUNCT
ajfa-12270	21	15	,	,	PUNCT
ajfa-12270	21	16	balance	balance	NOUN
ajfa-12270	21	17	scorecard	scorecard	NOUN
ajfa-12270	21	18	(	(	PUNCT
ajfa-12270	21	19	bsc	bsc	PROPN
ajfa-12270	21	20	)	)	PUNCT
ajfa-12270	21	21	,	,	PUNCT
ajfa-12270	21	22	just	just	ADV
ajfa-12270	21	23	-	-	PUNCT
ajfa-12270	21	24	in	in	ADP
ajfa-12270	21	25	-	-	PUNCT
ajfa-12270	21	26	time	time	NOUN
ajfa-12270	21	27	manufacturing	manufacturing	NOUN
ajfa-12270	21	28	(	(	PUNCT
ajfa-12270	21	29	jit	jit	NOUN
ajfa-12270	21	30	)	)	PUNCT
ajfa-12270	21	31	target	target	NOUN
ajfa-12270	21	32	costing	costing	NOUN
ajfa-12270	21	33	(	(	PUNCT
ajfa-12270	21	34	tc),kaizen	tc),kaizen	ADP
ajfa-12270	21	35	costing	cost	VERB
ajfa-12270	21	36	(	(	PUNCT
ajfa-12270	21	37	kc	kc	PROPN
ajfa-12270	21	38	)	)	PUNCT
ajfa-12270	21	39	.	.	PUNCT
ajfa-12270	22	1	asian	asian	ADJ
ajfa-12270	22	2	journal	journal	PROPN
ajfa-12270	22	3	of	of	ADP
ajfa-12270	22	4	finance	finance	PROPN
ajfa-12270	22	5	&	&	CCONJ
ajfa-12270	22	6	accounting	accounting	PROPN
ajfa-12270	22	7	issn	issn	PROPN
ajfa-12270	22	8	1946	1946	NUM
ajfa-12270	22	9	-	-	PUNCT
ajfa-12270	22	10	052x	052x	NOUN
ajfa-12270	22	11	2018	2018	NUM
ajfa-12270	22	12	,	,	PUNCT
ajfa-12270	22	13	vol	vol	NOUN
ajfa-12270	22	14	.	.	PROPN
ajfa-12270	22	15	10	10	NUM
ajfa-12270	22	16	,	,	PUNCT
ajfa-12270	22	17	no	no	INTJ
ajfa-12270	22	18	.	.	NOUN
ajfa-12270	22	19	1	1	NUM
ajfa-12270	22	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	22	21	369	369	NUM
ajfa-12270	22	22	2.2	2.2	NUM
ajfa-12270	23	1	what	what	PRON
ajfa-12270	23	2	is	be	AUX
ajfa-12270	23	3	the	the	DET
ajfa-12270	23	4	effect	effect	NOUN
ajfa-12270	23	5	of	of	ADP
ajfa-12270	23	6	using	use	VERB
ajfa-12270	23	7	different	different	ADJ
ajfa-12270	23	8	contemporary	contemporary	ADJ
ajfa-12270	23	9	maps	map	NOUN
ajfa-12270	23	10	on	on	ADP
ajfa-12270	23	11	operational	operational	ADJ
ajfa-12270	23	12	performance	performance	NOUN
ajfa-12270	23	13	of	of	ADP
ajfa-12270	23	14	jordanian	jordanian	ADJ
ajfa-12270	23	15	industrial	industrial	ADJ
ajfa-12270	23	16	corporations	corporation	NOUN
ajfa-12270	23	17	?	?	PUNCT
ajfa-12270	24	1	the	the	DET
ajfa-12270	24	2	operational	operational	ADJ
ajfa-12270	24	3	indicators	indicator	NOUN
ajfa-12270	24	4	presented	present	VERB
ajfa-12270	24	5	as	as	SCONJ
ajfa-12270	24	6	dependent	dependent	ADJ
ajfa-12270	24	7	variables	variable	NOUN
ajfa-12270	24	8	are	be	AUX
ajfa-12270	24	9	:	:	PUNCT
ajfa-12270	24	10	total	total	ADJ
ajfa-12270	24	11	assets	asset	NOUN
ajfa-12270	24	12	,	,	PUNCT
ajfa-12270	24	13	turnover	turnover	NOUN
ajfa-12270	24	14	,	,	PUNCT
ajfa-12270	24	15	receivables	receivables	NOUN
ajfa-12270	24	16	turnover	turnover	NOUN
ajfa-12270	24	17	,	,	PUNCT
ajfa-12270	24	18	inventory	inventory	NOUN
ajfa-12270	24	19	turnover	turnover	NOUN
ajfa-12270	24	20	and	and	CCONJ
ajfa-12270	24	21	operating	operating	NOUN
ajfa-12270	24	22	ratio	ratio	NOUN
ajfa-12270	24	23	.	.	PUNCT
ajfa-12270	25	1	3	3	X
ajfa-12270	25	2	.	.	X
ajfa-12270	25	3	objectives	objective	NOUN
ajfa-12270	25	4	of	of	ADP
ajfa-12270	25	5	the	the	DET
ajfa-12270	25	6	study	study	NOUN
ajfa-12270	25	7	this	this	DET
ajfa-12270	25	8	study	study	NOUN
ajfa-12270	25	9	attempt	attempt	NOUN
ajfa-12270	25	10	to	to	PART
ajfa-12270	25	11	investigate	investigate	VERB
ajfa-12270	25	12	the	the	DET
ajfa-12270	25	13	relationship	relationship	NOUN
ajfa-12270	25	14	between	between	ADP
ajfa-12270	25	15	two	two	NUM
ajfa-12270	25	16	important	important	ADJ
ajfa-12270	25	17	variables	variable	NOUN
ajfa-12270	25	18	,	,	PUNCT
ajfa-12270	25	19	the	the	DET
ajfa-12270	25	20	contemporary	contemporary	ADJ
ajfa-12270	25	21	maps	map	NOUN
ajfa-12270	25	22	applied	apply	VERB
ajfa-12270	25	23	and	and	CCONJ
ajfa-12270	25	24	the	the	DET
ajfa-12270	25	25	operational	operational	ADJ
ajfa-12270	25	26	performance	performance	NOUN
ajfa-12270	25	27	of	of	ADP
ajfa-12270	25	28	the	the	DET
ajfa-12270	25	29	corporation	corporation	NOUN
ajfa-12270	25	30	,	,	PUNCT
ajfa-12270	25	31	which	which	PRON
ajfa-12270	25	32	carry	carry	VERB
ajfa-12270	25	33	important	important	ADJ
ajfa-12270	25	34	indicators	indicator	NOUN
ajfa-12270	25	35	for	for	ADP
ajfa-12270	25	36	management	management	NOUN
ajfa-12270	25	37	,	,	PUNCT
ajfa-12270	25	38	investors	investor	NOUN
ajfa-12270	25	39	and	and	CCONJ
ajfa-12270	25	40	owners	owner	NOUN
ajfa-12270	25	41	.	.	PUNCT
ajfa-12270	26	1	the	the	DET
ajfa-12270	26	2	objective	objective	NOUN
ajfa-12270	26	3	of	of	ADP
ajfa-12270	26	4	this	this	DET
ajfa-12270	26	5	study	study	NOUN
ajfa-12270	26	6	is	be	AUX
ajfa-12270	26	7	to	to	PART
ajfa-12270	26	8	measure	measure	VERB
ajfa-12270	26	9	the	the	DET
ajfa-12270	26	10	extent	extent	NOUN
ajfa-12270	26	11	use	use	NOUN
ajfa-12270	26	12	of	of	ADP
ajfa-12270	26	13	contemporary	contemporary	ADJ
ajfa-12270	26	14	maps	map	NOUN
ajfa-12270	26	15	and	and	CCONJ
ajfa-12270	26	16	its	its	PRON
ajfa-12270	26	17	effect	effect	NOUN
ajfa-12270	26	18	on	on	ADP
ajfa-12270	26	19	operational	operational	ADJ
ajfa-12270	26	20	performance	performance	NOUN
ajfa-12270	26	21	of	of	ADP
ajfa-12270	26	22	jordanian	jordanian	ADJ
ajfa-12270	26	23	industrial	industrial	ADJ
ajfa-12270	26	24	corporations	corporation	NOUN
ajfa-12270	26	25	through	through	ADP
ajfa-12270	26	26	the	the	DET
ajfa-12270	26	27	following	follow	VERB
ajfa-12270	26	28	steps	step	NOUN
ajfa-12270	26	29	:	:	PUNCT
ajfa-12270	26	30	3.1	3.1	NUM
ajfa-12270	26	31	measuring	measure	VERB
ajfa-12270	26	32	the	the	DET
ajfa-12270	26	33	degree	degree	NOUN
ajfa-12270	26	34	of	of	ADP
ajfa-12270	26	35	application	application	NOUN
ajfa-12270	26	36	contemporary	contemporary	ADJ
ajfa-12270	26	37	maps	map	NOUN
ajfa-12270	26	38	in	in	ADP
ajfa-12270	26	39	jordanian	jordanian	ADJ
ajfa-12270	26	40	industrial	industrial	ADJ
ajfa-12270	26	41	corporations	corporation	NOUN
ajfa-12270	26	42	listed	list	VERB
ajfa-12270	26	43	on	on	ADP
ajfa-12270	26	44	amman	amman	PROPN
ajfa-12270	26	45	stock	stock	PROPN
ajfa-12270	26	46	exchange	exchange	PROPN
ajfa-12270	26	47	.	.	PUNCT
ajfa-12270	27	1	3.2	3.2	NUM
ajfa-12270	27	2	use	use	VERB
ajfa-12270	27	3	appropriate	appropriate	ADJ
ajfa-12270	27	4	indicators	indicator	NOUN
ajfa-12270	27	5	to	to	PART
ajfa-12270	27	6	measure	measure	VERB
ajfa-12270	27	7	operational	operational	ADJ
ajfa-12270	27	8	performance	performance	NOUN
ajfa-12270	27	9	of	of	ADP
ajfa-12270	27	10	corporations	corporation	NOUN
ajfa-12270	27	11	represented	represent	VERB
ajfa-12270	27	12	in	in	ADP
ajfa-12270	27	13	the	the	DET
ajfa-12270	27	14	study	study	NOUN
ajfa-12270	27	15	sample	sample	NOUN
ajfa-12270	27	16	.	.	PUNCT
ajfa-12270	28	1	3.3	3.3	NUM
ajfa-12270	28	2	determine	determine	NOUN
ajfa-12270	28	3	to	to	ADP
ajfa-12270	28	4	what	what	DET
ajfa-12270	28	5	extent	extent	NOUN
ajfa-12270	28	6	the	the	DET
ajfa-12270	28	7	utilization	utilization	NOUN
ajfa-12270	28	8	of	of	ADP
ajfa-12270	28	9	different	different	ADJ
ajfa-12270	28	10	contemporary	contemporary	ADJ
ajfa-12270	28	11	maps	map	NOUN
ajfa-12270	28	12	effects	effect	VERB
ajfa-12270	28	13	the	the	DET
ajfa-12270	28	14	operational	operational	ADJ
ajfa-12270	28	15	performance	performance	NOUN
ajfa-12270	28	16	of	of	ADP
ajfa-12270	28	17	the	the	DET
ajfa-12270	28	18	jordanian	jordanian	ADJ
ajfa-12270	28	19	industrial	industrial	ADJ
ajfa-12270	28	20	corporations	corporation	NOUN
ajfa-12270	28	21	.	.	PUNCT
ajfa-12270	29	1	4	4	X
ajfa-12270	29	2	.	.	X
ajfa-12270	29	3	background	background	NOUN
ajfa-12270	29	4	and	and	CCONJ
ajfa-12270	29	5	previous	previous	ADJ
ajfa-12270	29	6	studies	study	NOUN
ajfa-12270	29	7	4.1	4.1	NUM
ajfa-12270	29	8	management	management	NOUN
ajfa-12270	29	9	accounting	accounting	NOUN
ajfa-12270	29	10	practices	practice	NOUN
ajfa-12270	29	11	maps	map	VERB
ajfa-12270	29	12	the	the	DET
ajfa-12270	29	13	application	application	NOUN
ajfa-12270	29	14	of	of	ADP
ajfa-12270	29	15	maps	map	NOUN
ajfa-12270	29	16	and	and	CCONJ
ajfa-12270	29	17	tools	tool	NOUN
ajfa-12270	29	18	aims	aim	VERB
ajfa-12270	29	19	to	to	PART
ajfa-12270	29	20	provide	provide	VERB
ajfa-12270	29	21	the	the	DET
ajfa-12270	29	22	necessary	necessary	ADJ
ajfa-12270	29	23	data	datum	NOUN
ajfa-12270	29	24	and	and	CCONJ
ajfa-12270	29	25	information	information	NOUN
ajfa-12270	29	26	for	for	ADP
ajfa-12270	29	27	management	management	NOUN
ajfa-12270	29	28	to	to	PART
ajfa-12270	29	29	carry	carry	VERB
ajfa-12270	29	30	out	out	ADP
ajfa-12270	29	31	planning	planning	NOUN
ajfa-12270	29	32	,	,	PUNCT
ajfa-12270	29	33	control	control	NOUN
ajfa-12270	29	34	,	,	PUNCT
ajfa-12270	29	35	performance	performance	NOUN
ajfa-12270	29	36	evaluation	evaluation	NOUN
ajfa-12270	29	37	and	and	CCONJ
ajfa-12270	29	38	management	management	NOUN
ajfa-12270	29	39	decisions	decision	NOUN
ajfa-12270	29	40	,	,	PUNCT
ajfa-12270	29	41	leading	lead	VERB
ajfa-12270	29	42	to	to	ADP
ajfa-12270	29	43	the	the	DET
ajfa-12270	29	44	optimal	optimal	ADJ
ajfa-12270	29	45	utilization	utilization	NOUN
ajfa-12270	29	46	of	of	ADP
ajfa-12270	29	47	available	available	ADJ
ajfa-12270	29	48	economic	economic	ADJ
ajfa-12270	29	49	resources	resource	NOUN
ajfa-12270	29	50	through	through	ADP
ajfa-12270	29	51	the	the	DET
ajfa-12270	29	52	application	application	NOUN
ajfa-12270	29	53	of	of	ADP
ajfa-12270	29	54	various	various	ADJ
ajfa-12270	29	55	maps	map	NOUN
ajfa-12270	29	56	.	.	PUNCT
ajfa-12270	30	1	management	management	NOUN
ajfa-12270	30	2	accounting	accounting	NOUN
ajfa-12270	30	3	information	information	NOUN
ajfa-12270	30	4	service	service	NOUN
ajfa-12270	30	5	several	several	ADJ
ajfa-12270	30	6	major	major	ADJ
ajfa-12270	30	7	roles	role	NOUN
ajfa-12270	30	8	in	in	ADP
ajfa-12270	30	9	organization	organization	NOUN
ajfa-12270	30	10	,	,	PUNCT
ajfa-12270	30	11	it	it	PRON
ajfa-12270	30	12	enhances	enhance	VERB
ajfa-12270	30	13	decision	decision	NOUN
ajfa-12270	30	14	making	making	NOUN
ajfa-12270	30	15	,	,	PUNCT
ajfa-12270	30	16	guides	guide	VERB
ajfa-12270	30	17	strategy	strategy	NOUN
ajfa-12270	30	18	development	development	NOUN
ajfa-12270	30	19	and	and	CCONJ
ajfa-12270	30	20	evaluate	evaluate	VERB
ajfa-12270	30	21	existing	exist	VERB
ajfa-12270	30	22	strategies	strategy	NOUN
ajfa-12270	30	23	(	(	PUNCT
ajfa-12270	30	24	kaplan	kaplan	PROPN
ajfa-12270	30	25	&	&	CCONJ
ajfa-12270	30	26	atkinson,1998).management	atkinson,1998).management	PROPN
ajfa-12270	30	27	accounting	accounting	NOUN
ajfa-12270	30	28	is	be	AUX
ajfa-12270	30	29	a	a	DET
ajfa-12270	30	30	process	process	NOUN
ajfa-12270	30	31	of	of	ADP
ajfa-12270	30	32	measuring	measure	VERB
ajfa-12270	30	33	,	,	PUNCT
ajfa-12270	30	34	analyzing	analyzing	NOUN
ajfa-12270	30	35	,	,	PUNCT
ajfa-12270	30	36	preparation	preparation	NOUN
ajfa-12270	30	37	and	and	CCONJ
ajfa-12270	30	38	interpretation	interpretation	NOUN
ajfa-12270	30	39	of	of	ADP
ajfa-12270	30	40	financial	financial	ADJ
ajfa-12270	30	41	information	information	NOUN
ajfa-12270	30	42	used	use	VERB
ajfa-12270	30	43	by	by	ADP
ajfa-12270	30	44	management	management	NOUN
ajfa-12270	30	45	for	for	ADP
ajfa-12270	30	46	planning	planning	NOUN
ajfa-12270	30	47	,	,	PUNCT
ajfa-12270	30	48	evaluation	evaluation	NOUN
ajfa-12270	30	49	and	and	CCONJ
ajfa-12270	30	50	oversight	oversight	NOUN
ajfa-12270	30	51	within	within	ADP
ajfa-12270	30	52	the	the	DET
ajfa-12270	30	53	organization	organization	NOUN
ajfa-12270	30	54	to	to	PART
ajfa-12270	30	55	ensure	ensure	VERB
ajfa-12270	30	56	the	the	DET
ajfa-12270	30	57	appropriate	appropriate	ADJ
ajfa-12270	30	58	use	use	NOUN
ajfa-12270	30	59	and	and	CCONJ
ajfa-12270	30	60	accountability	accountability	NOUN
ajfa-12270	30	61	of	of	ADP
ajfa-12270	30	62	its	its	PRON
ajfa-12270	30	63	resources(moscove&wright,1990	resources(moscove&wright,1990	NOUN
ajfa-12270	30	64	;	;	PUNCT
ajfa-12270	30	65	bhattacharyya	bhattacharyya	PROPN
ajfa-12270	30	66	&	&	CCONJ
ajfa-12270	30	67	dearder,1996	dearder,1996	PROPN
ajfa-12270	30	68	)	)	PUNCT
ajfa-12270	30	69	.	.	PUNCT
ajfa-12270	31	1	managerial	managerial	ADJ
ajfa-12270	31	2	accounting	accounting	NOUN
ajfa-12270	31	3	is	be	AUX
ajfa-12270	31	4	concerned	concern	VERB
ajfa-12270	31	5	with	with	ADP
ajfa-12270	31	6	providing	provide	VERB
ajfa-12270	31	7	information	information	NOUN
ajfa-12270	31	8	to	to	ADP
ajfa-12270	31	9	managers	manager	NOUN
ajfa-12270	31	10	and	and	CCONJ
ajfa-12270	31	11	users	user	NOUN
ajfa-12270	31	12	within	within	ADP
ajfa-12270	31	13	the	the	DET
ajfa-12270	31	14	organization	organization	NOUN
ajfa-12270	31	15	directly	directly	ADV
ajfa-12270	31	16	and	and	CCONJ
ajfa-12270	31	17	it	it	PRON
ajfa-12270	31	18	provides	provide	VERB
ajfa-12270	31	19	the	the	DET
ajfa-12270	31	20	organization	organization	NOUN
ajfa-12270	31	21	with	with	ADP
ajfa-12270	31	22	the	the	DET
ajfa-12270	31	23	necessary	necessary	ADJ
ajfa-12270	31	24	basic	basic	ADJ
ajfa-12270	31	25	information	information	NOUN
ajfa-12270	31	26	through	through	ADP
ajfa-12270	31	27	the	the	DET
ajfa-12270	31	28	preparation	preparation	NOUN
ajfa-12270	31	29	of	of	ADP
ajfa-12270	31	30	various	various	ADJ
ajfa-12270	31	31	types	type	NOUN
ajfa-12270	31	32	of	of	ADP
ajfa-12270	31	33	reports	report	NOUN
ajfa-12270	31	34	,	,	PUNCT
ajfa-12270	31	35	some	some	PRON
ajfa-12270	31	36	of	of	ADP
ajfa-12270	31	37	them	they	PRON
ajfa-12270	31	38	related	relate	VERB
ajfa-12270	31	39	to	to	ADP
ajfa-12270	31	40	performance	performance	NOUN
ajfa-12270	31	41	and	and	CCONJ
ajfa-12270	31	42	comparison	comparison	NOUN
ajfa-12270	31	43	with	with	ADP
ajfa-12270	31	44	what	what	PRON
ajfa-12270	31	45	is	be	AUX
ajfa-12270	31	46	planned	plan	VERB
ajfa-12270	31	47	,	,	PUNCT
ajfa-12270	31	48	and	and	CCONJ
ajfa-12270	31	49	the	the	DET
ajfa-12270	31	50	other	other	ADJ
ajfa-12270	31	51	frequently	frequently	ADV
ajfa-12270	31	52	and	and	CCONJ
ajfa-12270	31	53	periodically	periodically	ADV
ajfa-12270	31	54	,	,	PUNCT
ajfa-12270	31	55	analytical	analytical	ADJ
ajfa-12270	31	56	reports	report	NOUN
ajfa-12270	31	57	to	to	PART
ajfa-12270	31	58	investigate	investigate	VERB
ajfa-12270	31	59	specific	specific	ADJ
ajfa-12270	31	60	problems	problem	NOUN
ajfa-12270	31	61	facing	face	VERB
ajfa-12270	31	62	the	the	DET
ajfa-12270	31	63	organization	organization	NOUN
ajfa-12270	31	64	(	(	PUNCT
ajfa-12270	31	65	garrison	garrison	NOUN
ajfa-12270	31	66	,	,	PUNCT
ajfa-12270	31	67	et	et	PROPN
ajfa-12270	31	68	al	al	PROPN
ajfa-12270	31	69	.	.	PROPN
ajfa-12270	31	70	,	,	PUNCT
ajfa-12270	31	71	2012	2012	NUM
ajfa-12270	31	72	)	)	PUNCT
ajfa-12270	31	73	.	.	PUNCT
ajfa-12270	32	1	managerial	managerial	ADJ
ajfa-12270	32	2	accounting	accounting	NOUN
ajfa-12270	32	3	is	be	AUX
ajfa-12270	32	4	the	the	DET
ajfa-12270	32	5	process	process	NOUN
ajfa-12270	32	6	of	of	ADP
ajfa-12270	32	7	identifying	identifying	NOUN
ajfa-12270	32	8	,	,	PUNCT
ajfa-12270	32	9	measuring	measuring	NOUN
ajfa-12270	32	10	,	,	PUNCT
ajfa-12270	32	11	analyzing	analyzing	NOUN
ajfa-12270	32	12	,	,	PUNCT
ajfa-12270	32	13	interpreting	interpreting	NOUN
ajfa-12270	32	14	and	and	CCONJ
ajfa-12270	32	15	communicating	communicate	VERB
ajfa-12270	32	16	information	information	NOUN
ajfa-12270	32	17	in	in	ADP
ajfa-12270	32	18	pursuit	pursuit	NOUN
ajfa-12270	32	19	of	of	ADP
ajfa-12270	32	20	an	an	DET
ajfa-12270	32	21	organization	organization	NOUN
ajfa-12270	32	22	’s	’s	PART
ajfa-12270	32	23	goals	goal	NOUN
ajfa-12270	32	24	,	,	PUNCT
ajfa-12270	32	25	it	it	PRON
ajfa-12270	32	26	’s	’	VERB
ajfa-12270	32	27	an	an	DET
ajfa-12270	32	28	integrated	integrated	ADJ
ajfa-12270	32	29	part	part	NOUN
ajfa-12270	32	30	of	of	ADP
ajfa-12270	32	31	the	the	DET
ajfa-12270	32	32	management	management	NOUN
ajfa-12270	32	33	process	process	NOUN
ajfa-12270	32	34	,	,	PUNCT
ajfa-12270	32	35	and	and	CCONJ
ajfa-12270	32	36	are	be	AUX
ajfa-12270	32	37	important	important	ADJ
ajfa-12270	32	38	strategic	strategic	ADJ
ajfa-12270	32	39	partner	partner	NOUN
ajfa-12270	32	40	in	in	ADP
ajfa-12270	32	41	an	an	DET
ajfa-12270	32	42	organization	organization	NOUN
ajfa-12270	32	43	’s	’s	PART
ajfa-12270	32	44	management	management	NOUN
ajfa-12270	32	45	team	team	NOUN
ajfa-12270	32	46	(	(	PUNCT
ajfa-12270	32	47	hilton	hilton	PROPN
ajfa-12270	32	48	,	,	PUNCT
ajfa-12270	32	49	2002	2002	NUM
ajfa-12270	32	50	)	)	PUNCT
ajfa-12270	32	51	.	.	PUNCT
ajfa-12270	33	1	the	the	DET
ajfa-12270	33	2	scientific	scientific	ADJ
ajfa-12270	33	3	and	and	CCONJ
ajfa-12270	33	4	industrial	industrial	ADJ
ajfa-12270	33	5	progress	progress	NOUN
ajfa-12270	33	6	has	have	AUX
ajfa-12270	33	7	led	lead	VERB
ajfa-12270	33	8	to	to	ADP
ajfa-12270	33	9	fundamental	fundamental	ADJ
ajfa-12270	33	10	and	and	CCONJ
ajfa-12270	33	11	continuous	continuous	ADJ
ajfa-12270	33	12	changes	change	NOUN
ajfa-12270	33	13	in	in	ADP
ajfa-12270	33	14	the	the	DET
ajfa-12270	33	15	performance	performance	NOUN
ajfa-12270	33	16	of	of	ADP
ajfa-12270	33	17	business	business	NOUN
ajfa-12270	33	18	,	,	PUNCT
ajfa-12270	33	19	as	as	ADV
ajfa-12270	33	20	well	well	ADV
ajfa-12270	33	21	as	as	ADP
ajfa-12270	33	22	the	the	DET
ajfa-12270	33	23	intensification	intensification	NOUN
ajfa-12270	33	24	of	of	ADP
ajfa-12270	33	25	competition	competition	NOUN
ajfa-12270	33	26	between	between	ADP
ajfa-12270	33	27	industrial	industrial	ADJ
ajfa-12270	33	28	and	and	CCONJ
ajfa-12270	33	29	economic	economic	ADJ
ajfa-12270	33	30	establishments	establishment	NOUN
ajfa-12270	33	31	.	.	PUNCT
ajfa-12270	34	1	it	it	PRON
ajfa-12270	34	2	requires	require	VERB
ajfa-12270	34	3	the	the	DET
ajfa-12270	34	4	economic	economic	ADJ
ajfa-12270	34	5	establishments	establishment	NOUN
ajfa-12270	34	6	to	to	PART
ajfa-12270	34	7	apply	apply	VERB
ajfa-12270	34	8	modern	modern	ADJ
ajfa-12270	34	9	concepts	concept	NOUN
ajfa-12270	34	10	and	and	CCONJ
ajfa-12270	34	11	maps	map	NOUN
ajfa-12270	34	12	to	to	PART
ajfa-12270	34	13	meet	meet	VERB
ajfa-12270	34	14	the	the	DET
ajfa-12270	34	15	new	new	ADJ
ajfa-12270	34	16	challenges	challenge	NOUN
ajfa-12270	34	17	and	and	CCONJ
ajfa-12270	34	18	competition	competition	NOUN
ajfa-12270	34	19	imposed	impose	VERB
ajfa-12270	34	20	in	in	ADP
ajfa-12270	34	21	markets	market	NOUN
ajfa-12270	34	22	,	,	PUNCT
ajfa-12270	34	23	this	this	PRON
ajfa-12270	34	24	requires	require	VERB
ajfa-12270	34	25	management	management	NOUN
ajfa-12270	34	26	to	to	PART
ajfa-12270	34	27	intensify	intensify	VERB
ajfa-12270	34	28	its	its	PRON
ajfa-12270	34	29	work	work	NOUN
ajfa-12270	34	30	to	to	PART
ajfa-12270	34	31	achieve	achieve	VERB
ajfa-12270	34	32	better	well	ADJ
ajfa-12270	34	33	productivity	productivity	NOUN
ajfa-12270	34	34	and	and	CCONJ
ajfa-12270	34	35	achieve	achieve	VERB
ajfa-12270	34	36	the	the	DET
ajfa-12270	34	37	best	good	ADJ
ajfa-12270	34	38	possible	possible	ADJ
ajfa-12270	34	39	asian	asian	ADJ
ajfa-12270	34	40	journal	journal	NOUN
ajfa-12270	34	41	of	of	ADP
ajfa-12270	34	42	finance	finance	PROPN
ajfa-12270	34	43	&	&	CCONJ
ajfa-12270	34	44	accounting	accounting	PROPN
ajfa-12270	34	45	issn	issn	PROPN
ajfa-12270	34	46	1946	1946	NUM
ajfa-12270	34	47	-	-	PUNCT
ajfa-12270	34	48	052x	052x	NOUN
ajfa-12270	34	49	2018	2018	NUM
ajfa-12270	34	50	,	,	PUNCT
ajfa-12270	34	51	vol	vol	NOUN
ajfa-12270	34	52	.	.	PROPN
ajfa-12270	34	53	10	10	NUM
ajfa-12270	34	54	,	,	PUNCT
ajfa-12270	34	55	no	no	INTJ
ajfa-12270	34	56	.	.	NOUN
ajfa-12270	34	57	1	1	NUM
ajfa-12270	34	58	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	34	59	370	370	NUM
ajfa-12270	34	60	performance	performance	NOUN
ajfa-12270	34	61	and	and	CCONJ
ajfa-12270	34	62	work	work	NOUN
ajfa-12270	34	63	to	to	PART
ajfa-12270	34	64	increase	increase	VERB
ajfa-12270	34	65	profits	profit	NOUN
ajfa-12270	34	66	and	and	CCONJ
ajfa-12270	34	67	improve	improve	VERB
ajfa-12270	34	68	the	the	DET
ajfa-12270	34	69	level	level	NOUN
ajfa-12270	34	70	of	of	ADP
ajfa-12270	34	71	services	service	NOUN
ajfa-12270	34	72	and	and	CCONJ
ajfa-12270	34	73	products	product	NOUN
ajfa-12270	34	74	manufacturing	manufacturing	NOUN
ajfa-12270	34	75	.	.	PUNCT
ajfa-12270	35	1	the	the	DET
ajfa-12270	35	2	researcher	researcher	NOUN
ajfa-12270	35	3	believes	believe	VERB
ajfa-12270	35	4	that	that	SCONJ
ajfa-12270	35	5	maps	map	NOUN
ajfa-12270	35	6	are	be	AUX
ajfa-12270	35	7	applied	apply	VERB
ajfa-12270	35	8	in	in	ADP
ajfa-12270	35	9	the	the	DET
ajfa-12270	35	10	jordanian	jordanian	ADJ
ajfa-12270	35	11	industrial	industrial	ADJ
ajfa-12270	35	12	corporations	corporation	NOUN
ajfa-12270	35	13	either	either	CCONJ
ajfa-12270	35	14	fully	fully	ADV
ajfa-12270	35	15	or	or	CCONJ
ajfa-12270	35	16	partially	partially	ADV
ajfa-12270	35	17	,	,	PUNCT
ajfa-12270	35	18	therefore	therefore	ADV
ajfa-12270	35	19	the	the	DET
ajfa-12270	35	20	study	study	NOUN
ajfa-12270	35	21	will	will	AUX
ajfa-12270	35	22	focus	focus	VERB
ajfa-12270	35	23	on	on	ADP
ajfa-12270	35	24	the	the	DET
ajfa-12270	35	25	following	follow	VERB
ajfa-12270	35	26	contemporary	contemporary	ADJ
ajfa-12270	35	27	maps	map	NOUN
ajfa-12270	35	28	:	:	PUNCT
ajfa-12270	35	29	activity	activity	NOUN
ajfa-12270	35	30	based	base	VERB
ajfa-12270	35	31	costing	cost	VERB
ajfa-12270	35	32	(	(	PUNCT
ajfa-12270	35	33	abc	abc	PROPN
ajfa-12270	35	34	)	)	PUNCT
ajfa-12270	35	35	-target	-target	PROPN
ajfa-12270	35	36	costing	cost	VERB
ajfa-12270	35	37	(	(	PUNCT
ajfa-12270	35	38	tc	tc	NOUN
ajfa-12270	35	39	)	)	PUNCT
ajfa-12270	35	40	kaizen	kaizen	NOUN
ajfa-12270	35	41	costing	cost	VERB
ajfa-12270	35	42	(	(	PUNCT
ajfa-12270	35	43	kc	kc	PROPN
ajfa-12270	35	44	)	)	PUNCT
ajfa-12270	35	45	balance	balance	NOUN
ajfa-12270	35	46	scorecard	scorecard	NOUN
ajfa-12270	35	47	(	(	PUNCT
ajfa-12270	35	48	bsc	bsc	PROPN
ajfa-12270	35	49	)	)	PUNCT
ajfa-12270	35	50	just	just	ADV
ajfa-12270	35	51	-	-	PUNCT
ajfa-12270	35	52	in	in	ADP
ajfa-12270	35	53	-	-	PUNCT
ajfa-12270	35	54	time	time	NOUN
ajfa-12270	35	55	manufacturing	manufacturing	NOUN
ajfa-12270	35	56	(	(	PUNCT
ajfa-12270	35	57	jit	jit	PROPN
ajfa-12270	35	58	)	)	PUNCT
ajfa-12270	35	59	i.	i.	NOUN
ajfa-12270	35	60	activity	activity	NOUN
ajfa-12270	35	61	based	base	VERB
ajfa-12270	35	62	costing	cost	VERB
ajfa-12270	35	63	(	(	PUNCT
ajfa-12270	35	64	abc	abc	PROPN
ajfa-12270	35	65	)	)	PUNCT
ajfa-12270	35	66	the	the	DET
ajfa-12270	35	67	abc	abc	PROPN
ajfa-12270	35	68	concept	concept	NOUN
ajfa-12270	35	69	is	be	AUX
ajfa-12270	35	70	an	an	DET
ajfa-12270	35	71	integrated	integrated	ADJ
ajfa-12270	35	72	and	and	CCONJ
ajfa-12270	35	73	comprehensive	comprehensive	ADJ
ajfa-12270	35	74	framework	framework	NOUN
ajfa-12270	35	75	that	that	PRON
ajfa-12270	35	76	tries	try	VERB
ajfa-12270	35	77	to	to	PART
ajfa-12270	35	78	identify	identify	VERB
ajfa-12270	35	79	activities	activity	NOUN
ajfa-12270	35	80	that	that	PRON
ajfa-12270	35	81	consume	consume	VERB
ajfa-12270	35	82	resources	resource	NOUN
ajfa-12270	35	83	and	and	CCONJ
ajfa-12270	35	84	then	then	ADV
ajfa-12270	35	85	trace	trace	VERB
ajfa-12270	35	86	the	the	DET
ajfa-12270	35	87	source	source	NOUN
ajfa-12270	35	88	of	of	ADP
ajfa-12270	35	89	the	the	DET
ajfa-12270	35	90	costs	cost	NOUN
ajfa-12270	35	91	associated	associate	VERB
ajfa-12270	35	92	with	with	ADP
ajfa-12270	35	93	those	those	DET
ajfa-12270	35	94	activities	activity	NOUN
ajfa-12270	35	95	resources	resource	NOUN
ajfa-12270	35	96	,	,	PUNCT
ajfa-12270	35	97	whereas	whereas	SCONJ
ajfa-12270	35	98	the	the	DET
ajfa-12270	35	99	total	total	ADJ
ajfa-12270	35	100	cost	cost	NOUN
ajfa-12270	35	101	of	of	ADP
ajfa-12270	35	102	these	these	DET
ajfa-12270	35	103	activities	activity	NOUN
ajfa-12270	35	104	is	be	AUX
ajfa-12270	35	105	obtained	obtain	VERB
ajfa-12270	35	106	.	.	PUNCT
ajfa-12270	36	1	the	the	DET
ajfa-12270	36	2	next	next	ADJ
ajfa-12270	36	3	stage	stage	NOUN
ajfa-12270	36	4	is	be	AUX
ajfa-12270	36	5	to	to	PART
ajfa-12270	36	6	allocate	allocate	VERB
ajfa-12270	36	7	the	the	DET
ajfa-12270	36	8	(	(	PUNCT
ajfa-12270	36	9	activity	activity	NOUN
ajfa-12270	36	10	costs	cost	NOUN
ajfa-12270	36	11	)	)	PUNCT
ajfa-12270	36	12	to	to	ADP
ajfa-12270	36	13	the	the	DET
ajfa-12270	36	14	products	product	NOUN
ajfa-12270	36	15	by	by	ADP
ajfa-12270	36	16	specifying	specify	VERB
ajfa-12270	36	17	the	the	DET
ajfa-12270	36	18	cost	cost	NOUN
ajfa-12270	36	19	driver	driver	NOUN
ajfa-12270	36	20	for	for	ADP
ajfa-12270	36	21	each	each	DET
ajfa-12270	36	22	activity	activity	NOUN
ajfa-12270	36	23	by	by	ADP
ajfa-12270	36	24	calculating	calculate	VERB
ajfa-12270	36	25	the	the	DET
ajfa-12270	36	26	average	average	ADJ
ajfa-12270	36	27	cost	cost	NOUN
ajfa-12270	36	28	of	of	ADP
ajfa-12270	36	29	that	that	PRON
ajfa-12270	36	30	(	(	PUNCT
ajfa-12270	36	31	cost	cost	NOUN
ajfa-12270	36	32	drive	drive	NOUN
ajfa-12270	36	33	)	)	PUNCT
ajfa-12270	36	34	and	and	CCONJ
ajfa-12270	36	35	using	use	VERB
ajfa-12270	36	36	it	it	PRON
ajfa-12270	36	37	as	as	ADP
ajfa-12270	36	38	a	a	DET
ajfa-12270	36	39	basis	basis	NOUN
ajfa-12270	36	40	on	on	ADP
ajfa-12270	36	41	how	how	SCONJ
ajfa-12270	36	42	much	much	ADJ
ajfa-12270	36	43	of	of	ADP
ajfa-12270	36	44	a	a	DET
ajfa-12270	36	45	particular	particular	ADJ
ajfa-12270	36	46	activity	activity	NOUN
ajfa-12270	36	47	is	be	AUX
ajfa-12270	36	48	needed	need	VERB
ajfa-12270	36	49	to	to	PART
ajfa-12270	36	50	produce	produce	VERB
ajfa-12270	36	51	a	a	DET
ajfa-12270	36	52	product	product	NOUN
ajfa-12270	36	53	.	.	PUNCT
ajfa-12270	37	1	(	(	PUNCT
ajfa-12270	37	2	abc	abc	PROPN
ajfa-12270	37	3	)	)	PUNCT
ajfa-12270	37	4	as	as	ADP
ajfa-12270	37	5	a	a	DET
ajfa-12270	37	6	strategic	strategic	ADJ
ajfa-12270	37	7	tool	tool	NOUN
ajfa-12270	37	8	for	for	SCONJ
ajfa-12270	37	9	the	the	DET
ajfa-12270	37	10	company	company	NOUN
ajfa-12270	37	11	to	to	PART
ajfa-12270	37	12	obtain	obtain	VERB
ajfa-12270	37	13	more	more	ADV
ajfa-12270	37	14	accurate	accurate	ADJ
ajfa-12270	37	15	cost	cost	NOUN
ajfa-12270	37	16	and	and	CCONJ
ajfa-12270	37	17	information	information	NOUN
ajfa-12270	37	18	operations	operation	NOUN
ajfa-12270	37	19	,	,	PUNCT
ajfa-12270	37	20	products	product	NOUN
ajfa-12270	37	21	,	,	PUNCT
ajfa-12270	37	22	services	service	NOUN
ajfa-12270	37	23	and	and	CCONJ
ajfa-12270	37	24	customers	customer	NOUN
ajfa-12270	37	25	,	,	PUNCT
ajfa-12270	37	26	whereas	whereas	SCONJ
ajfa-12270	37	27	contributes	contribute	VERB
ajfa-12270	37	28	making	make	VERB
ajfa-12270	37	29	many	many	ADJ
ajfa-12270	37	30	important	important	ADJ
ajfa-12270	37	31	decisions	decision	NOUN
ajfa-12270	37	32	,	,	PUNCT
ajfa-12270	37	33	including	include	VERB
ajfa-12270	37	34	pricing	pricing	NOUN
ajfa-12270	37	35	decisions	decision	NOUN
ajfa-12270	37	36	,	,	PUNCT
ajfa-12270	37	37	marketing	marketing	NOUN
ajfa-12270	37	38	and	and	CCONJ
ajfa-12270	37	39	design	design	NOUN
ajfa-12270	37	40	of	of	ADP
ajfa-12270	37	41	the	the	DET
ajfa-12270	37	42	product	product	NOUN
ajfa-12270	37	43	or	or	CCONJ
ajfa-12270	37	44	service	service	NOUN
ajfa-12270	37	45	,	,	PUNCT
ajfa-12270	37	46	and	and	CCONJ
ajfa-12270	37	47	resource	resource	NOUN
ajfa-12270	37	48	utilization	utilization	NOUN
ajfa-12270	37	49	decisions	decision	NOUN
ajfa-12270	37	50	(	(	PUNCT
ajfa-12270	37	51	cooper	cooper	PROPN
ajfa-12270	37	52	&	&	CCONJ
ajfa-12270	37	53	kaplan	kaplan	PROPN
ajfa-12270	37	54	,	,	PUNCT
ajfa-12270	37	55	1988	1988	NUM
ajfa-12270	37	56	)	)	PUNCT
ajfa-12270	37	57	(	(	PUNCT
ajfa-12270	37	58	argyris	argyris	PROPN
ajfa-12270	37	59	&	&	CCONJ
ajfa-12270	37	60	kaplan,1994	kaplan,1994	ADJ
ajfa-12270	37	61	)	)	PUNCT
ajfa-12270	37	62	.	.	PUNCT
ajfa-12270	38	1	it	it	PRON
ajfa-12270	38	2	’s	’	VERB
ajfa-12270	38	3	a	a	DET
ajfa-12270	38	4	cost	cost	NOUN
ajfa-12270	38	5	calculation	calculation	NOUN
ajfa-12270	38	6	method	method	NOUN
ajfa-12270	38	7	designed	design	VERB
ajfa-12270	38	8	to	to	PART
ajfa-12270	38	9	provide	provide	VERB
ajfa-12270	38	10	managers	manager	NOUN
ajfa-12270	38	11	with	with	ADP
ajfa-12270	38	12	the	the	DET
ajfa-12270	38	13	cost	cost	NOUN
ajfa-12270	38	14	information	information	NOUN
ajfa-12270	38	15	needed	need	VERB
ajfa-12270	38	16	to	to	PART
ajfa-12270	38	17	make	make	VERB
ajfa-12270	38	18	strategic	strategic	ADJ
ajfa-12270	38	19	decisions	decision	NOUN
ajfa-12270	38	20	and	and	CCONJ
ajfa-12270	38	21	other	other	ADJ
ajfa-12270	38	22	decisions	decision	NOUN
ajfa-12270	38	23	that	that	PRON
ajfa-12270	38	24	are	be	AUX
ajfa-12270	38	25	likely	likely	ADJ
ajfa-12270	38	26	to	to	PART
ajfa-12270	38	27	affect	affect	VERB
ajfa-12270	38	28	the	the	DET
ajfa-12270	38	29	company	company	NOUN
ajfa-12270	38	30	's	's	PART
ajfa-12270	38	31	production	production	NOUN
ajfa-12270	38	32	capacity	capacity	NOUN
ajfa-12270	38	33	as	as	ADV
ajfa-12270	38	34	well	well	ADV
ajfa-12270	38	35	as	as	ADP
ajfa-12270	38	36	fixed	fix	VERB
ajfa-12270	38	37	costs	cost	NOUN
ajfa-12270	38	38	as	as	ADV
ajfa-12270	38	39	well	well	ADV
ajfa-12270	38	40	as	as	ADP
ajfa-12270	38	41	variable	variable	ADJ
ajfa-12270	38	42	costs	cost	NOUN
ajfa-12270	38	43	,	,	PUNCT
ajfa-12270	38	44	which	which	PRON
ajfa-12270	38	45	is	be	AUX
ajfa-12270	38	46	used	use	VERB
ajfa-12270	38	47	as	as	ADP
ajfa-12270	38	48	a	a	DET
ajfa-12270	38	49	support	support	NOUN
ajfa-12270	38	50	tool	tool	NOUN
ajfa-12270	38	51	to	to	ADP
ajfa-12270	38	52	the	the	DET
ajfa-12270	38	53	company	company	NOUN
ajfa-12270	38	54	's	's	PART
ajfa-12270	38	55	cost	cost	NOUN
ajfa-12270	38	56	system	system	NOUN
ajfa-12270	38	57	rather	rather	ADV
ajfa-12270	38	58	than	than	ADP
ajfa-12270	38	59	as	as	ADP
ajfa-12270	38	60	a	a	DET
ajfa-12270	38	61	substitute	substitute	NOUN
ajfa-12270	38	62	(	(	PUNCT
ajfa-12270	38	63	garrison	garrison	NOUN
ajfa-12270	38	64	,	,	PUNCT
ajfa-12270	38	65	et	et	PROPN
ajfa-12270	38	66	al	al	PROPN
ajfa-12270	38	67	.	.	PROPN
ajfa-12270	38	68	,	,	PUNCT
ajfa-12270	38	69	2012	2012	NUM
ajfa-12270	38	70	)	)	PUNCT
ajfa-12270	38	71	.	.	PUNCT
ajfa-12270	39	1	ii	ii	PROPN
ajfa-12270	39	2	.	.	PUNCT
ajfa-12270	39	3	target	target	NOUN
ajfa-12270	39	4	costing	cost	VERB
ajfa-12270	39	5	(	(	PUNCT
ajfa-12270	39	6	tc	tc	NOUN
ajfa-12270	39	7	)	)	PUNCT
ajfa-12270	39	8	most	most	ADJ
ajfa-12270	39	9	target	target	NOUN
ajfa-12270	39	10	costing	cost	VERB
ajfa-12270	39	11	definitions	definition	NOUN
ajfa-12270	39	12	are	be	AUX
ajfa-12270	39	13	related	relate	VERB
ajfa-12270	39	14	to	to	ADP
ajfa-12270	39	15	what	what	PRON
ajfa-12270	39	16	happens	happen	VERB
ajfa-12270	39	17	in	in	ADP
ajfa-12270	39	18	competitive	competitive	ADJ
ajfa-12270	39	19	markets	market	NOUN
ajfa-12270	39	20	where	where	SCONJ
ajfa-12270	39	21	cost	cost	NOUN
ajfa-12270	39	22	reduction	reduction	NOUN
ajfa-12270	39	23	is	be	AUX
ajfa-12270	39	24	a	a	DET
ajfa-12270	39	25	requirement	requirement	NOUN
ajfa-12270	39	26	and	and	CCONJ
ajfa-12270	39	27	a	a	DET
ajfa-12270	39	28	necessary	necessary	ADJ
ajfa-12270	39	29	element	element	NOUN
ajfa-12270	39	30	to	to	PART
ajfa-12270	39	31	achieve	achieve	VERB
ajfa-12270	39	32	profitability	profitability	NOUN
ajfa-12270	39	33	.	.	PUNCT
ajfa-12270	40	1	cost	cost	NOUN
ajfa-12270	40	2	reduction	reduction	NOUN
ajfa-12270	40	3	is	be	AUX
ajfa-12270	40	4	necessary	necessary	ADJ
ajfa-12270	40	5	in	in	ADP
ajfa-12270	40	6	all	all	DET
ajfa-12270	40	7	phases	phase	NOUN
ajfa-12270	40	8	of	of	ADP
ajfa-12270	40	9	product	product	NOUN
ajfa-12270	40	10	design	design	NOUN
ajfa-12270	40	11	and	and	CCONJ
ajfa-12270	40	12	development	development	NOUN
ajfa-12270	40	13	which	which	PRON
ajfa-12270	40	14	will	will	AUX
ajfa-12270	40	15	be	be	AUX
ajfa-12270	40	16	reflected	reflect	VERB
ajfa-12270	40	17	in	in	ADP
ajfa-12270	40	18	cost	cost	NOUN
ajfa-12270	40	19	reduction	reduction	NOUN
ajfa-12270	40	20	for	for	ADP
ajfa-12270	40	21	the	the	DET
ajfa-12270	40	22	entire	entire	ADJ
ajfa-12270	40	23	product	product	NOUN
ajfa-12270	40	24	lifecycle	lifecycle	NOUN
ajfa-12270	40	25	.	.	PUNCT
ajfa-12270	41	1	target	target	NOUN
ajfa-12270	41	2	costing	cost	VERB
ajfa-12270	41	3	is	be	AUX
ajfa-12270	41	4	a	a	DET
ajfa-12270	41	5	cost	cost	NOUN
ajfa-12270	41	6	management	management	NOUN
ajfa-12270	41	7	tool	tool	NOUN
ajfa-12270	41	8	that	that	PRON
ajfa-12270	41	9	planners	planner	NOUN
ajfa-12270	41	10	use	use	VERB
ajfa-12270	41	11	during	during	ADP
ajfa-12270	41	12	product	product	NOUN
ajfa-12270	41	13	and	and	CCONJ
ajfa-12270	41	14	process	process	NOUN
ajfa-12270	41	15	design	design	NOUN
ajfa-12270	41	16	to	to	PART
ajfa-12270	41	17	drive	drive	VERB
ajfa-12270	41	18	improvement	improvement	NOUN
ajfa-12270	41	19	efforts	effort	NOUN
ajfa-12270	41	20	aimed	aim	VERB
ajfa-12270	41	21	at	at	ADP
ajfa-12270	41	22	reducing	reduce	VERB
ajfa-12270	41	23	the	the	DET
ajfa-12270	41	24	product	product	NOUN
ajfa-12270	41	25	’s	’s	PART
ajfa-12270	41	26	future	future	ADJ
ajfa-12270	41	27	manufacturing	manufacturing	NOUN
ajfa-12270	41	28	costs	cost	NOUN
ajfa-12270	41	29	,	,	PUNCT
ajfa-12270	41	30	it	it	PRON
ajfa-12270	41	31	’s	’	VERB
ajfa-12270	41	32	a	a	DET
ajfa-12270	41	33	tool	tool	NOUN
ajfa-12270	41	34	that	that	PRON
ajfa-12270	41	35	promote	promote	VERB
ajfa-12270	41	36	an	an	DET
ajfa-12270	41	37	facilitate	facilitate	ADJ
ajfa-12270	41	38	communication	communication	NOUN
ajfa-12270	41	39	among	among	ADP
ajfa-12270	41	40	the	the	DET
ajfa-12270	41	41	members	member	NOUN
ajfa-12270	41	42	of	of	ADP
ajfa-12270	41	43	the	the	DET
ajfa-12270	41	44	cross	cross	ADJ
ajfa-12270	41	45	-	-	ADJ
ajfa-12270	41	46	functional	functional	ADJ
ajfa-12270	41	47	team	team	NOUN
ajfa-12270	41	48	that	that	PRON
ajfa-12270	41	49	is	be	AUX
ajfa-12270	41	50	responsible	responsible	ADJ
ajfa-12270	41	51	for	for	ADP
ajfa-12270	41	52	product	product	NOUN
ajfa-12270	41	53	design	design	NOUN
ajfa-12270	41	54	,	,	PUNCT
ajfa-12270	41	55	it	it	PRON
ajfa-12270	41	56	begins	begin	VERB
ajfa-12270	41	57	with	with	ADP
ajfa-12270	41	58	price	price	NOUN
ajfa-12270	41	59	,	,	PUNCT
ajfa-12270	41	60	quality	quality	NOUN
ajfa-12270	41	61	and	and	CCONJ
ajfa-12270	41	62	punctuality	punctuality	NOUN
ajfa-12270	41	63	requirements	requirement	NOUN
ajfa-12270	41	64	defined	define	VERB
ajfa-12270	41	65	by	by	ADP
ajfa-12270	41	66	customers	customer	NOUN
ajfa-12270	41	67	(	(	PUNCT
ajfa-12270	41	68	kaplan	kaplan	PROPN
ajfa-12270	41	69	&	&	CCONJ
ajfa-12270	41	70	atkinson,1998	atkinson,1998	PROPN
ajfa-12270	41	71	)	)	PUNCT
ajfa-12270	41	72	.	.	PUNCT
ajfa-12270	42	1	target	target	NOUN
ajfa-12270	42	2	costing	costing	NOUN
ajfa-12270	42	3	involves	involve	VERB
ajfa-12270	42	4	seven	seven	NUM
ajfa-12270	42	5	key	key	ADJ
ajfa-12270	42	6	principles	principle	NOUN
ajfa-12270	42	7	:	:	PUNCT
ajfa-12270	42	8	priceled	pricele	VERB
ajfa-12270	42	9	costing	costing	NOUN
ajfa-12270	42	10	,	,	PUNCT
ajfa-12270	42	11	that	that	PRON
ajfa-12270	42	12	is	be	AUX
ajfa-12270	42	13	subtracting	subtract	VERB
ajfa-12270	42	14	the	the	DET
ajfa-12270	42	15	target	target	NOUN
ajfa-12270	42	16	profit	profit	NOUN
ajfa-12270	42	17	margin	margin	NOUN
ajfa-12270	42	18	from	from	ADP
ajfa-12270	42	19	this	this	DET
ajfa-12270	42	20	target	target	NOUN
ajfa-12270	42	21	price	price	NOUN
ajfa-12270	42	22	yields	yield	NOUN
ajfa-12270	42	23	the	the	DET
ajfa-12270	42	24	target	target	NOUN
ajfa-12270	42	25	cost	cost	NOUN
ajfa-12270	42	26	.	.	PUNCT
ajfa-12270	43	1	focus	focus	VERB
ajfa-12270	43	2	on	on	ADP
ajfa-12270	43	3	the	the	DET
ajfa-12270	43	4	customer	customer	NOUN
ajfa-12270	43	5	,	,	PUNCT
ajfa-12270	43	6	management	management	NOUN
ajfa-12270	43	7	must	must	AUX
ajfa-12270	43	8	listen	listen	VERB
ajfa-12270	43	9	to	to	ADP
ajfa-12270	43	10	the	the	DET
ajfa-12270	43	11	company	company	NOUN
ajfa-12270	43	12	’s	’s	PART
ajfa-12270	43	13	customers	customer	NOUN
ajfa-12270	43	14	.	.	PUNCT
ajfa-12270	44	1	focus	focus	VERB
ajfa-12270	44	2	on	on	ADP
ajfa-12270	44	3	product	product	NOUN
ajfa-12270	44	4	design	design	NOUN
ajfa-12270	44	5	,	,	PUNCT
ajfa-12270	44	6	engineers	engineer	NOUN
ajfa-12270	44	7	must	must	AUX
ajfa-12270	44	8	design	design	VERB
ajfa-12270	44	9	a	a	DET
ajfa-12270	44	10	product	product	NOUN
ajfa-12270	44	11	from	from	ADP
ajfa-12270	44	12	the	the	DET
ajfa-12270	44	13	ground	ground	NOUN
ajfa-12270	44	14	up	up	ADP
ajfa-12270	44	15	so	so	SCONJ
ajfa-12270	44	16	that	that	SCONJ
ajfa-12270	44	17	it	it	PRON
ajfa-12270	44	18	can	can	AUX
ajfa-12270	44	19	be	be	AUX
ajfa-12270	44	20	produced	produce	VERB
ajfa-12270	44	21	at	at	ADP
ajfa-12270	44	22	its	its	PRON
ajfa-12270	44	23	target	target	NOUN
ajfa-12270	44	24	cost	cost	NOUN
ajfa-12270	44	25	.	.	PUNCT
ajfa-12270	45	1	focus	focus	NOUN
ajfa-12270	45	2	in	in	ADP
ajfa-12270	45	3	process	process	NOUN
ajfa-12270	45	4	design	design	NOUN
ajfa-12270	45	5	,	,	PUNCT
ajfa-12270	45	6	every	every	DET
ajfa-12270	45	7	aspect	aspect	NOUN
ajfa-12270	45	8	of	of	ADP
ajfa-12270	45	9	the	the	DET
ajfa-12270	45	10	production	production	NOUN
ajfa-12270	45	11	process	process	NOUN
ajfa-12270	45	12	must	must	AUX
ajfa-12270	45	13	be	be	AUX
ajfa-12270	45	14	examined	examine	VERB
ajfa-12270	45	15	to	to	PART
ajfa-12270	45	16	make	make	VERB
ajfa-12270	45	17	sure	sure	ADJ
ajfa-12270	45	18	that	that	SCONJ
ajfa-12270	45	19	the	the	DET
ajfa-12270	45	20	product	product	NOUN
ajfa-12270	45	21	is	be	AUX
ajfa-12270	45	22	produced	produce	VERB
ajfa-12270	45	23	as	as	ADV
ajfa-12270	45	24	efficiently	efficiently	ADV
ajfa-12270	45	25	as	as	ADP
ajfa-12270	45	26	possible	possible	ADJ
ajfa-12270	45	27	.	.	PUNCT
ajfa-12270	46	1	cross	cross	ADJ
ajfa-12270	46	2	-	-	ADJ
ajfa-12270	46	3	functional	functional	ADJ
ajfa-12270	46	4	team	team	NOUN
ajfa-12270	46	5	,	,	PUNCT
ajfa-12270	46	6	manufacturing	manufacture	VERB
ajfa-12270	46	7	a	a	DET
ajfa-12270	46	8	product	product	NOUN
ajfa-12270	46	9	at	at	ADP
ajfa-12270	46	10	or	or	CCONJ
ajfa-12270	46	11	below	below	ADP
ajfa-12270	46	12	its	its	PRON
ajfa-12270	46	13	target	target	NOUN
ajfa-12270	46	14	cost	cost	NOUN
ajfa-12270	46	15	requires	require	VERB
ajfa-12270	46	16	the	the	DET
ajfa-12270	46	17	involvement	involvement	NOUN
ajfa-12270	46	18	of	of	ADP
ajfa-12270	46	19	people	people	NOUN
ajfa-12270	46	20	from	from	ADP
ajfa-12270	46	21	many	many	ADJ
ajfa-12270	46	22	different	different	ADJ
ajfa-12270	46	23	functions	function	NOUN
ajfa-12270	46	24	in	in	ADP
ajfa-12270	46	25	an	an	DET
ajfa-12270	46	26	organization	organization	NOUN
ajfa-12270	46	27	.	.	PUNCT
ajfa-12270	47	1	life	life	NOUN
ajfa-12270	47	2	–	–	PUNCT
ajfa-12270	47	3	cycle	cycle	NOUN
ajfa-12270	47	4	cost	cost	NOUN
ajfa-12270	47	5	,	,	PUNCT
ajfa-12270	47	6	in	in	ADP
ajfa-12270	47	7	specifying	specify	VERB
ajfa-12270	47	8	a	a	DET
ajfa-12270	47	9	product	product	NOUN
ajfa-12270	47	10	’s	’s	PART
ajfa-12270	47	11	target	target	NOUN
ajfa-12270	47	12	cost	cost	NOUN
ajfa-12270	47	13	,	,	PUNCT
ajfa-12270	47	14	analyzing	analyze	VERB
ajfa-12270	47	15	must	must	AUX
ajfa-12270	47	16	be	be	AUX
ajfa-12270	47	17	careful	careful	ADJ
ajfa-12270	47	18	to	to	PART
ajfa-12270	47	19	incorporate	incorporate	VERB
ajfa-12270	47	20	all	all	PRON
ajfa-12270	47	21	of	of	ADP
ajfa-12270	47	22	product	product	NOUN
ajfa-12270	47	23	’s	’s	PART
ajfa-12270	47	24	life	life	NOUN
ajfa-12270	47	25	-	-	PUNCT
ajfa-12270	47	26	cycle	cycle	NOUN
ajfa-12270	47	27	costs	cost	NOUN
ajfa-12270	47	28	.	.	PUNCT
ajfa-12270	48	1	value	value	NOUN
ajfa-12270	48	2	-	-	PUNCT
ajfa-12270	48	3	chain	chain	NOUN
ajfa-12270	48	4	orientation	orientation	NOUN
ajfa-12270	49	1	,	,	PUNCT
ajfa-12270	49	2	efforts	effort	NOUN
ajfa-12270	49	3	are	be	AUX
ajfa-12270	49	4	made	make	VERB
ajfa-12270	49	5	to	to	PART
ajfa-12270	49	6	eliminate	eliminate	VERB
ajfa-12270	49	7	non	non	ADJ
ajfa-12270	49	8	-	-	ADJ
ajfa-12270	49	9	value	value	ADJ
ajfa-12270	49	10	added	add	VERB
ajfa-12270	49	11	costs	cost	NOUN
ajfa-12270	49	12	to	to	PART
ajfa-12270	49	13	bring	bring	VERB
ajfa-12270	49	14	the	the	DET
ajfa-12270	49	15	projected	project	VERB
ajfa-12270	49	16	cost	cost	NOUN
ajfa-12270	49	17	down	down	ADP
ajfa-12270	49	18	(	(	PUNCT
ajfa-12270	49	19	ansari	ansari	PROPN
ajfa-12270	49	20	&	&	CCONJ
ajfa-12270	49	21	bell	bell	PROPN
ajfa-12270	49	22	asian	asian	PROPN
ajfa-12270	49	23	journal	journal	PROPN
ajfa-12270	49	24	of	of	ADP
ajfa-12270	49	25	finance	finance	PROPN
ajfa-12270	49	26	&	&	CCONJ
ajfa-12270	49	27	accounting	accounting	PROPN
ajfa-12270	49	28	issn	issn	PROPN
ajfa-12270	49	29	1946	1946	NUM
ajfa-12270	49	30	-	-	PUNCT
ajfa-12270	49	31	052x	052x	NOUN
ajfa-12270	49	32	2018	2018	NUM
ajfa-12270	49	33	,	,	PUNCT
ajfa-12270	49	34	vol	vol	NOUN
ajfa-12270	49	35	.	.	PROPN
ajfa-12270	50	1	10	10	NUM
ajfa-12270	50	2	,	,	PUNCT
ajfa-12270	50	3	no	no	INTJ
ajfa-12270	50	4	.	.	NOUN
ajfa-12270	50	5	1	1	NUM
ajfa-12270	50	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	50	7	371	371	NUM
ajfa-12270	50	8	2010	2010	NUM
ajfa-12270	50	9	)	)	PUNCT
ajfa-12270	50	10	.	.	PUNCT
ajfa-12270	51	1	target	target	NOUN
ajfa-12270	51	2	costing	costing	NOUN
ajfa-12270	51	3	is	be	AUX
ajfa-12270	51	4	an	an	DET
ajfa-12270	51	5	important	important	ADJ
ajfa-12270	51	6	tool	tool	NOUN
ajfa-12270	51	7	to	to	PART
ajfa-12270	51	8	enhance	enhance	VERB
ajfa-12270	51	9	management	management	NOUN
ajfa-12270	51	10	's	's	PART
ajfa-12270	51	11	awareness	awareness	NOUN
ajfa-12270	51	12	of	of	ADP
ajfa-12270	51	13	costs	cost	NOUN
ajfa-12270	51	14	and	and	CCONJ
ajfa-12270	51	15	therefore	therefore	ADV
ajfa-12270	51	16	focus	focus	VERB
ajfa-12270	51	17	on	on	ADP
ajfa-12270	51	18	profit	profit	NOUN
ajfa-12270	51	19	margin	margin	NOUN
ajfa-12270	51	20	,	,	PUNCT
ajfa-12270	51	21	which	which	PRON
ajfa-12270	51	22	strengthens	strengthen	VERB
ajfa-12270	51	23	the	the	DET
ajfa-12270	51	24	competitive	competitive	ADJ
ajfa-12270	51	25	position	position	NOUN
ajfa-12270	51	26	of	of	ADP
ajfa-12270	51	27	the	the	DET
ajfa-12270	51	28	company	company	NOUN
ajfa-12270	51	29	(	(	PUNCT
ajfa-12270	51	30	bahar	bahar	PROPN
ajfa-12270	51	31	,	,	PUNCT
ajfa-12270	51	32	2012).target	2012).target	PROPN
ajfa-12270	51	33	cost	cost	NOUN
ajfa-12270	51	34	management	management	NOUN
ajfa-12270	51	35	provides	provide	VERB
ajfa-12270	51	36	analytical	analytical	ADJ
ajfa-12270	51	37	methods	method	NOUN
ajfa-12270	51	38	and	and	CCONJ
ajfa-12270	51	39	tools	tool	NOUN
ajfa-12270	51	40	to	to	PART
ajfa-12270	51	41	develop	develop	VERB
ajfa-12270	51	42	new	new	ADJ
ajfa-12270	51	43	products	product	NOUN
ajfa-12270	51	44	and	and	CCONJ
ajfa-12270	51	45	supporting	support	VERB
ajfa-12270	51	46	strategic	strategic	ADJ
ajfa-12270	51	47	objectives	objective	NOUN
ajfa-12270	51	48	such	such	ADJ
ajfa-12270	51	49	as	as	ADP
ajfa-12270	51	50	market	market	NOUN
ajfa-12270	51	51	share	share	NOUN
ajfa-12270	51	52	and	and	CCONJ
ajfa-12270	51	53	profit	profit	NOUN
ajfa-12270	51	54	of	of	ADP
ajfa-12270	51	55	the	the	DET
ajfa-12270	51	56	company	company	NOUN
ajfa-12270	51	57	,	,	PUNCT
ajfa-12270	51	58	target	target	NOUN
ajfa-12270	51	59	costing	costing	NOUN
ajfa-12270	51	60	can	can	AUX
ajfa-12270	51	61	be	be	AUX
ajfa-12270	51	62	a	a	DET
ajfa-12270	51	63	critical	critical	ADJ
ajfa-12270	51	64	tool	tool	NOUN
ajfa-12270	51	65	for	for	ADP
ajfa-12270	51	66	management	management	NOUN
ajfa-12270	51	67	as	as	SCONJ
ajfa-12270	51	68	it	it	PRON
ajfa-12270	51	69	seeks	seek	VERB
ajfa-12270	51	70	to	to	PART
ajfa-12270	51	71	strategic	strategic	ADJ
ajfa-12270	51	72	ally	ally	NOUN
ajfa-12270	51	73	manage	manage	VERB
ajfa-12270	51	74	the	the	DET
ajfa-12270	51	75	company	company	NOUN
ajfa-12270	51	76	’s	’s	PART
ajfa-12270	51	77	cost	cost	NOUN
ajfa-12270	51	78	and	and	CCONJ
ajfa-12270	51	79	profit	profit	NOUN
ajfa-12270	51	80	,	,	PUNCT
ajfa-12270	51	81	by	by	ADP
ajfa-12270	51	82	ensuring	ensure	VERB
ajfa-12270	51	83	that	that	SCONJ
ajfa-12270	51	84	product	product	NOUN
ajfa-12270	51	85	are	be	AUX
ajfa-12270	51	86	designed	design	VERB
ajfa-12270	51	87	so	so	SCONJ
ajfa-12270	51	88	that	that	SCONJ
ajfa-12270	51	89	they	they	PRON
ajfa-12270	51	90	can	can	AUX
ajfa-12270	51	91	be	be	AUX
ajfa-12270	51	92	produced	produce	VERB
ajfa-12270	51	93	at	at	ADP
ajfa-12270	51	94	a	a	DET
ajfa-12270	51	95	low	low	ADJ
ajfa-12270	51	96	enough	enough	ADJ
ajfa-12270	51	97	cost	cost	NOUN
ajfa-12270	51	98	to	to	PART
ajfa-12270	51	99	be	be	AUX
ajfa-12270	51	100	priced	price	VERB
ajfa-12270	51	101	competitively	competitively	ADV
ajfa-12270	51	102	(	(	PUNCT
ajfa-12270	51	103	hilton	hilton	PROPN
ajfa-12270	51	104	,	,	PUNCT
ajfa-12270	51	105	2002	2002	NUM
ajfa-12270	51	106	)	)	PUNCT
ajfa-12270	51	107	.	.	PUNCT
ajfa-12270	52	1	iii	iii	X
ajfa-12270	52	2	.	.	PUNCT
ajfa-12270	53	1	kaizen	kaizen	PROPN
ajfa-12270	53	2	costing	cost	VERB
ajfa-12270	53	3	(	(	PUNCT
ajfa-12270	53	4	kc	kc	PROPN
ajfa-12270	53	5	)	)	PUNCT
ajfa-12270	53	6	kaizen	kaizen	PROPN
ajfa-12270	53	7	costing	cost	VERB
ajfa-12270	53	8	is	be	AUX
ajfa-12270	53	9	a	a	DET
ajfa-12270	53	10	continuous	continuous	ADJ
ajfa-12270	53	11	development	development	NOUN
ajfa-12270	53	12	system	system	NOUN
ajfa-12270	53	13	,	,	PUNCT
ajfa-12270	53	14	which	which	PRON
ajfa-12270	53	15	is	be	AUX
ajfa-12270	53	16	consistent	consistent	ADJ
ajfa-12270	53	17	with	with	ADP
ajfa-12270	53	18	the	the	DET
ajfa-12270	53	19	target	target	NOUN
ajfa-12270	53	20	cost	cost	NOUN
ajfa-12270	53	21	system	system	NOUN
ajfa-12270	53	22	in	in	ADP
ajfa-12270	53	23	terms	term	NOUN
ajfa-12270	53	24	of	of	ADP
ajfa-12270	53	25	the	the	DET
ajfa-12270	53	26	objectives	objective	NOUN
ajfa-12270	53	27	of	of	ADP
ajfa-12270	53	28	reducing	reduce	VERB
ajfa-12270	53	29	costs	cost	NOUN
ajfa-12270	53	30	and	and	CCONJ
ajfa-12270	53	31	product	product	NOUN
ajfa-12270	53	32	development	development	NOUN
ajfa-12270	53	33	.	.	PUNCT
ajfa-12270	54	1	it	it	PRON
ajfa-12270	54	2	achieves	achieve	VERB
ajfa-12270	54	3	this	this	PRON
ajfa-12270	54	4	through	through	ADP
ajfa-12270	54	5	continuous	continuous	ADJ
ajfa-12270	54	6	control	control	NOUN
ajfa-12270	54	7	of	of	ADP
ajfa-12270	54	8	the	the	DET
ajfa-12270	54	9	production	production	NOUN
ajfa-12270	54	10	process	process	NOUN
ajfa-12270	54	11	at	at	ADP
ajfa-12270	54	12	all	all	DET
ajfa-12270	54	13	stages	stage	NOUN
ajfa-12270	54	14	of	of	ADP
ajfa-12270	54	15	manufacturing	manufacturing	NOUN
ajfa-12270	54	16	to	to	PART
ajfa-12270	54	17	ensure	ensure	VERB
ajfa-12270	54	18	that	that	SCONJ
ajfa-12270	54	19	they	they	PRON
ajfa-12270	54	20	are	be	AUX
ajfa-12270	54	21	in	in	ADP
ajfa-12270	54	22	the	the	DET
ajfa-12270	54	23	correct	correct	ADJ
ajfa-12270	54	24	manner	manner	NOUN
ajfa-12270	54	25	.	.	PUNCT
ajfa-12270	55	1	the	the	DET
ajfa-12270	55	2	concept	concept	NOUN
ajfa-12270	55	3	of	of	ADP
ajfa-12270	55	4	continuous	continuous	ADJ
ajfa-12270	55	5	improvement	improvement	NOUN
ajfa-12270	55	6	is	be	AUX
ajfa-12270	55	7	a	a	DET
ajfa-12270	55	8	performance	performance	NOUN
ajfa-12270	55	9	objective	objective	NOUN
ajfa-12270	55	10	that	that	PRON
ajfa-12270	55	11	seeks	seek	VERB
ajfa-12270	55	12	to	to	PART
ajfa-12270	55	13	maximize	maximize	VERB
ajfa-12270	55	14	the	the	DET
ajfa-12270	55	15	benefit	benefit	NOUN
ajfa-12270	55	16	of	of	ADP
ajfa-12270	55	17	the	the	DET
ajfa-12270	55	18	consumer	consumer	NOUN
ajfa-12270	55	19	by	by	ADP
ajfa-12270	55	20	reducing	reduce	VERB
ajfa-12270	55	21	costs	cost	NOUN
ajfa-12270	55	22	.	.	PUNCT
ajfa-12270	56	1	therefore	therefore	ADV
ajfa-12270	56	2	,	,	PUNCT
ajfa-12270	56	3	it	it	PRON
ajfa-12270	56	4	relates	relate	VERB
ajfa-12270	56	5	mainly	mainly	ADV
ajfa-12270	56	6	to	to	ADP
ajfa-12270	56	7	the	the	DET
ajfa-12270	56	8	operational	operational	ADJ
ajfa-12270	56	9	aspects	aspect	NOUN
ajfa-12270	56	10	of	of	ADP
ajfa-12270	56	11	the	the	DET
ajfa-12270	56	12	company	company	NOUN
ajfa-12270	56	13	under	under	ADP
ajfa-12270	56	14	the	the	DET
ajfa-12270	56	15	concept	concept	NOUN
ajfa-12270	56	16	of	of	ADP
ajfa-12270	56	17	continuous	continuous	ADJ
ajfa-12270	56	18	improvement	improvement	NOUN
ajfa-12270	56	19	.	.	PUNCT
ajfa-12270	57	1	it	it	PRON
ajfa-12270	57	2	aims	aim	VERB
ajfa-12270	57	3	to	to	PART
ajfa-12270	57	4	eliminate	eliminate	VERB
ajfa-12270	57	5	all	all	DET
ajfa-12270	57	6	causes	cause	NOUN
ajfa-12270	57	7	of	of	ADP
ajfa-12270	57	8	waste	waste	NOUN
ajfa-12270	57	9	,	,	PUNCT
ajfa-12270	57	10	reduce	reduce	VERB
ajfa-12270	57	11	waste	waste	NOUN
ajfa-12270	57	12	of	of	ADP
ajfa-12270	57	13	production	production	NOUN
ajfa-12270	57	14	or	or	CCONJ
ajfa-12270	57	15	administrative	administrative	ADJ
ajfa-12270	57	16	activities	activity	NOUN
ajfa-12270	57	17	,	,	PUNCT
ajfa-12270	57	18	and	and	CCONJ
ajfa-12270	57	19	thus	thus	ADV
ajfa-12270	57	20	obtain	obtain	VERB
ajfa-12270	57	21	sophisticated	sophisticated	ADJ
ajfa-12270	57	22	and	and	CCONJ
ajfa-12270	57	23	low	low	ADJ
ajfa-12270	57	24	-	-	PUNCT
ajfa-12270	57	25	cost	cost	NOUN
ajfa-12270	57	26	products	product	NOUN
ajfa-12270	57	27	(	(	PUNCT
ajfa-12270	57	28	howell	howell	PROPN
ajfa-12270	57	29	,	,	PUNCT
ajfa-12270	58	1	1994).kaizen	1994).kaizen	NUM
ajfa-12270	58	2	costing	costing	NOUN
ajfa-12270	58	3	focuses	focus	VERB
ajfa-12270	58	4	the	the	DET
ajfa-12270	58	5	organization	organization	NOUN
ajfa-12270	58	6	’s	’s	PART
ajfa-12270	58	7	attention	attention	NOUN
ajfa-12270	58	8	on	on	ADP
ajfa-12270	58	9	things	thing	NOUN
ajfa-12270	58	10	that	that	PRON
ajfa-12270	58	11	managers	manager	NOUN
ajfa-12270	58	12	or	or	CCONJ
ajfa-12270	58	13	operators	operator	NOUN
ajfa-12270	58	14	of	of	ADP
ajfa-12270	58	15	an	an	DET
ajfa-12270	58	16	existing	exist	VERB
ajfa-12270	58	17	system	system	NOUN
ajfa-12270	58	18	can	can	AUX
ajfa-12270	58	19	do	do	VERB
ajfa-12270	58	20	to	to	PART
ajfa-12270	58	21	reduce	reduce	VERB
ajfa-12270	58	22	costs	cost	NOUN
ajfa-12270	58	23	,	,	PUNCT
ajfa-12270	58	24	and	and	CCONJ
ajfa-12270	58	25	the	the	DET
ajfa-12270	58	26	cost	cost	NOUN
ajfa-12270	58	27	reduction	reduction	NOUN
ajfa-12270	58	28	efforts	effort	NOUN
ajfa-12270	58	29	driven	drive	VERB
ajfa-12270	58	30	by	by	ADP
ajfa-12270	58	31	kaizen	kaizen	PROPN
ajfa-12270	58	32	costing	cost	VERB
ajfa-12270	58	33	is	be	AUX
ajfa-12270	58	34	incremental	incremental	ADJ
ajfa-12270	58	35	improvement	improvement	NOUN
ajfa-12270	58	36	to	to	ADP
ajfa-12270	58	37	the	the	DET
ajfa-12270	58	38	current	current	ADJ
ajfa-12270	58	39	production	production	NOUN
ajfa-12270	58	40	process	process	NOUN
ajfa-12270	58	41	or	or	CCONJ
ajfa-12270	58	42	product	product	NOUN
ajfa-12270	58	43	design	design	NOUN
ajfa-12270	58	44	,	,	PUNCT
ajfa-12270	58	45	these	these	DET
ajfa-12270	58	46	improvements	improvement	NOUN
ajfa-12270	58	47	take	take	VERB
ajfa-12270	58	48	the	the	DET
ajfa-12270	58	49	form	form	NOUN
ajfa-12270	58	50	of	of	ADP
ajfa-12270	58	51	developing	develop	VERB
ajfa-12270	58	52	improved	improved	ADJ
ajfa-12270	58	53	process	process	NOUN
ajfa-12270	58	54	,	,	PUNCT
ajfa-12270	58	55	improving	improve	VERB
ajfa-12270	58	56	machine	machine	NOUN
ajfa-12270	58	57	performance	performance	NOUN
ajfa-12270	58	58	to	to	PART
ajfa-12270	58	59	reduce	reduce	VERB
ajfa-12270	58	60	waste	waste	NOUN
ajfa-12270	58	61	,	,	PUNCT
ajfa-12270	58	62	and	and	CCONJ
ajfa-12270	58	63	increasing	increase	VERB
ajfa-12270	58	64	employee	employee	NOUN
ajfa-12270	58	65	training	training	NOUN
ajfa-12270	58	66	and	and	CCONJ
ajfa-12270	58	67	motivation	motivation	NOUN
ajfa-12270	58	68	to	to	PART
ajfa-12270	58	69	encourage	encourage	VERB
ajfa-12270	58	70	employees	employee	NOUN
ajfa-12270	58	71	to	to	PART
ajfa-12270	58	72	identify	identify	VERB
ajfa-12270	58	73	and	and	CCONJ
ajfa-12270	58	74	implement	implement	VERB
ajfa-12270	58	75	the	the	DET
ajfa-12270	58	76	incremental	incremental	ADJ
ajfa-12270	58	77	daily	daily	ADJ
ajfa-12270	58	78	changes	change	NOUN
ajfa-12270	58	79	that	that	PRON
ajfa-12270	58	80	can	can	AUX
ajfa-12270	58	81	improve	improve	VERB
ajfa-12270	58	82	cost	cost	NOUN
ajfa-12270	58	83	and	and	CCONJ
ajfa-12270	58	84	quality	quality	NOUN
ajfa-12270	58	85	performance	performance	NOUN
ajfa-12270	58	86	.	.	PUNCT
ajfa-12270	59	1	organization	organization	NOUN
ajfa-12270	59	2	attack	attack	VERB
ajfa-12270	59	3	continuous	continuous	ADJ
ajfa-12270	59	4	improvement	improvement	NOUN
ajfa-12270	59	5	in	in	ADP
ajfa-12270	59	6	different	different	ADJ
ajfa-12270	59	7	ways	way	NOUN
ajfa-12270	59	8	and	and	CCONJ
ajfa-12270	59	9	the	the	DET
ajfa-12270	59	10	kaizen	kaizen	PROPN
ajfa-12270	59	11	costing	cost	VERB
ajfa-12270	59	12	system	system	NOUN
ajfa-12270	59	13	will	will	AUX
ajfa-12270	59	14	reflect	reflect	VERB
ajfa-12270	59	15	the	the	DET
ajfa-12270	59	16	cost	cost	NOUN
ajfa-12270	59	17	reduction	reduction	NOUN
ajfa-12270	59	18	strategy	strategy	NOUN
ajfa-12270	59	19	(	(	PUNCT
ajfa-12270	59	20	hilton	hilton	PROPN
ajfa-12270	59	21	,	,	PUNCT
ajfa-12270	59	22	2002).continuous	2002).continuous	ADJ
ajfa-12270	59	23	improvement	improvement	NOUN
ajfa-12270	59	24	is	be	AUX
ajfa-12270	59	25	a	a	DET
ajfa-12270	59	26	process	process	NOUN
ajfa-12270	59	27	of	of	ADP
ajfa-12270	59	28	gradual	gradual	ADJ
ajfa-12270	59	29	change	change	NOUN
ajfa-12270	59	30	that	that	PRON
ajfa-12270	59	31	focuses	focus	VERB
ajfa-12270	59	32	on	on	ADP
ajfa-12270	59	33	performing	perform	VERB
ajfa-12270	59	34	existing	exist	VERB
ajfa-12270	59	35	tasks	task	NOUN
ajfa-12270	59	36	in	in	ADP
ajfa-12270	59	37	a	a	DET
ajfa-12270	59	38	more	more	ADV
ajfa-12270	59	39	effective	effective	ADJ
ajfa-12270	59	40	way	way	NOUN
ajfa-12270	59	41	,	,	PUNCT
ajfa-12270	59	42	and	and	CCONJ
ajfa-12270	59	43	constantly	constantly	ADV
ajfa-12270	59	44	working	work	VERB
ajfa-12270	59	45	to	to	PART
ajfa-12270	59	46	make	make	VERB
ajfa-12270	59	47	some	some	DET
ajfa-12270	59	48	improvements	improvement	NOUN
ajfa-12270	59	49	,	,	PUNCT
ajfa-12270	59	50	even	even	ADV
ajfa-12270	59	51	if	if	SCONJ
ajfa-12270	59	52	they	they	PRON
ajfa-12270	59	53	are	be	AUX
ajfa-12270	59	54	simple	simple	ADJ
ajfa-12270	59	55	.	.	PUNCT
ajfa-12270	60	1	continuous	continuous	ADJ
ajfa-12270	60	2	improvement	improvement	NOUN
ajfa-12270	60	3	continuous	continuous	ADJ
ajfa-12270	60	4	journey	journey	NOUN
ajfa-12270	60	5	,	,	PUNCT
ajfa-12270	60	6	aiming	aim	VERB
ajfa-12270	60	7	to	to	PART
ajfa-12270	60	8	identify	identify	VERB
ajfa-12270	60	9	road	road	NOUN
ajfa-12270	60	10	signs	sign	NOUN
ajfa-12270	60	11	,	,	PUNCT
ajfa-12270	60	12	set	set	ADJ
ajfa-12270	60	13	goals	goal	NOUN
ajfa-12270	60	14	,	,	PUNCT
ajfa-12270	60	15	solve	solve	NOUN
ajfa-12270	60	16	problems	problem	NOUN
ajfa-12270	60	17	,	,	PUNCT
ajfa-12270	60	18	develop	develop	VERB
ajfa-12270	60	19	skills	skill	NOUN
ajfa-12270	60	20	and	and	CCONJ
ajfa-12270	60	21	training	training	NOUN
ajfa-12270	60	22	to	to	PART
ajfa-12270	60	23	reach	reach	VERB
ajfa-12270	60	24	the	the	DET
ajfa-12270	60	25	best	good	ADJ
ajfa-12270	60	26	results(dodds,1992	results(dodds,1992	NOUN
ajfa-12270	60	27	)	)	PUNCT
ajfa-12270	60	28	.	.	PUNCT
ajfa-12270	61	1	iv	iv	X
ajfa-12270	61	2	.	.	PUNCT
ajfa-12270	61	3	balanced	balance	VERB
ajfa-12270	61	4	scorecard	scorecard	NOUN
ajfa-12270	61	5	(	(	PUNCT
ajfa-12270	61	6	bsc	bsc	PROPN
ajfa-12270	61	7	)	)	PUNCT
ajfa-12270	61	8	the	the	DET
ajfa-12270	61	9	bsc	bsc	PROPN
ajfa-12270	61	10	technique	technique	NOUN
ajfa-12270	61	11	was	be	AUX
ajfa-12270	61	12	developed	develop	VERB
ajfa-12270	61	13	by	by	ADP
ajfa-12270	61	14	kaplan	kaplan	PROPN
ajfa-12270	61	15	and	and	CCONJ
ajfa-12270	61	16	norton	norton	PROPN
ajfa-12270	61	17	(	(	PUNCT
ajfa-12270	61	18	1992	1992	NUM
ajfa-12270	61	19	,	,	PUNCT
ajfa-12270	61	20	1996	1996	NUM
ajfa-12270	61	21	)	)	PUNCT
ajfa-12270	62	1	in	in	ADP
ajfa-12270	62	2	order	order	NOUN
ajfa-12270	62	3	to	to	PART
ajfa-12270	62	4	combine	combine	VERB
ajfa-12270	62	5	financial	financial	ADJ
ajfa-12270	62	6	control	control	NOUN
ajfa-12270	62	7	measures	measure	NOUN
ajfa-12270	62	8	with	with	ADP
ajfa-12270	62	9	non	non	ADJ
ajfa-12270	62	10	-	-	ADJ
ajfa-12270	62	11	financial	financial	ADJ
ajfa-12270	62	12	control	control	NOUN
ajfa-12270	62	13	measures	measure	NOUN
ajfa-12270	62	14	.	.	PUNCT
ajfa-12270	63	1	the	the	DET
ajfa-12270	63	2	bsc	bsc	PROPN
ajfa-12270	63	3	was	be	AUX
ajfa-12270	63	4	developed	develop	VERB
ajfa-12270	63	5	to	to	PART
ajfa-12270	63	6	communicate	communicate	VERB
ajfa-12270	63	7	the	the	DET
ajfa-12270	63	8	multiple	multiple	ADJ
ajfa-12270	63	9	,	,	PUNCT
ajfa-12270	63	10	linked	link	VERB
ajfa-12270	63	11	objectives	objective	NOUN
ajfa-12270	63	12	that	that	SCONJ
ajfa-12270	63	13	companies	company	NOUN
ajfa-12270	63	14	must	must	AUX
ajfa-12270	63	15	archive	archive	VERB
ajfa-12270	63	16	to	to	PART
ajfa-12270	63	17	compete	compete	VERB
ajfa-12270	63	18	on	on	ADP
ajfa-12270	63	19	the	the	DET
ajfa-12270	63	20	basis	basis	NOUN
ajfa-12270	63	21	of	of	ADP
ajfa-12270	63	22	capabilities	capability	NOUN
ajfa-12270	63	23	and	and	CCONJ
ajfa-12270	63	24	innovation	innovation	NOUN
ajfa-12270	63	25	,	,	PUNCT
ajfa-12270	63	26	not	not	PART
ajfa-12270	63	27	just	just	ADV
ajfa-12270	63	28	tangible	tangible	ADJ
ajfa-12270	63	29	physical	physical	ADJ
ajfa-12270	63	30	assets	asset	NOUN
ajfa-12270	63	31	,	,	PUNCT
ajfa-12270	63	32	organized	organize	VERB
ajfa-12270	63	33	in	in	ADP
ajfa-12270	63	34	four	four	NUM
ajfa-12270	63	35	perspectives	perspective	NOUN
ajfa-12270	63	36	:	:	PUNCT
ajfa-12270	63	37	financial	financial	ADJ
ajfa-12270	63	38	,	,	PUNCT
ajfa-12270	63	39	customer	customer	NOUN
ajfa-12270	63	40	,	,	PUNCT
ajfa-12270	63	41	internal	internal	ADJ
ajfa-12270	63	42	business	business	NOUN
ajfa-12270	63	43	process	process	NOUN
ajfa-12270	63	44	,	,	PUNCT
ajfa-12270	63	45	and	and	CCONJ
ajfa-12270	63	46	learning	learning	NOUN
ajfa-12270	63	47	and	and	CCONJ
ajfa-12270	63	48	growth	growth	NOUN
ajfa-12270	63	49	(	(	PUNCT
ajfa-12270	63	50	kaplan	kaplan	PROPN
ajfa-12270	63	51	&	&	CCONJ
ajfa-12270	63	52	atkinson,1998	atkinson,1998	PROPN
ajfa-12270	63	53	)	)	PUNCT
ajfa-12270	63	54	.	.	PUNCT
ajfa-12270	64	1	it	it	PRON
ajfa-12270	64	2	is	be	AUX
ajfa-12270	64	3	a	a	DET
ajfa-12270	64	4	strategic	strategic	ADJ
ajfa-12270	64	5	tool	tool	NOUN
ajfa-12270	64	6	that	that	PRON
ajfa-12270	64	7	relies	rely	VERB
ajfa-12270	64	8	on	on	ADP
ajfa-12270	64	9	four	four	NUM
ajfa-12270	64	10	perspectives	perspective	NOUN
ajfa-12270	64	11	to	to	PART
ajfa-12270	64	12	assess	assess	VERB
ajfa-12270	64	13	the	the	DET
ajfa-12270	64	14	organization	organization	NOUN
ajfa-12270	64	15	's	's	PART
ajfa-12270	64	16	performance	performance	NOUN
ajfa-12270	64	17	rather	rather	ADV
ajfa-12270	64	18	than	than	ADP
ajfa-12270	64	19	focusing	focus	VERB
ajfa-12270	64	20	solely	solely	ADV
ajfa-12270	64	21	on	on	ADP
ajfa-12270	64	22	the	the	DET
ajfa-12270	64	23	financial	financial	ADJ
ajfa-12270	64	24	perspective	perspective	NOUN
ajfa-12270	64	25	,	,	PUNCT
ajfa-12270	64	26	moreover	moreover	ADV
ajfa-12270	64	27	creating	create	VERB
ajfa-12270	64	28	an	an	DET
ajfa-12270	64	29	overview	overview	NOUN
ajfa-12270	64	30	of	of	ADP
ajfa-12270	64	31	the	the	DET
ajfa-12270	64	32	organization	organization	NOUN
ajfa-12270	64	33	,	,	PUNCT
ajfa-12270	64	34	furthermore	furthermore	ADV
ajfa-12270	64	35	the	the	DET
ajfa-12270	64	36	traditional	traditional	ADJ
ajfa-12270	64	37	measures	measure	NOUN
ajfa-12270	64	38	that	that	PRON
ajfa-12270	64	39	focus	focus	VERB
ajfa-12270	64	40	on	on	ADP
ajfa-12270	64	41	the	the	DET
ajfa-12270	64	42	financial	financial	ADJ
ajfa-12270	64	43	perspective	perspective	NOUN
ajfa-12270	64	44	are	be	AUX
ajfa-12270	64	45	not	not	PART
ajfa-12270	64	46	sufficient	sufficient	ADJ
ajfa-12270	64	47	for	for	ADP
ajfa-12270	64	48	the	the	DET
ajfa-12270	64	49	contemporary	contemporary	PROPN
ajfa-12270	64	50	business	business	NOUN
ajfa-12270	64	51	environment	environment	NOUN
ajfa-12270	64	52	and	and	CCONJ
ajfa-12270	64	53	attention	attention	NOUN
ajfa-12270	64	54	to	to	ADP
ajfa-12270	64	55	a	a	DET
ajfa-12270	64	56	broader	broad	ADJ
ajfa-12270	64	57	set	set	NOUN
ajfa-12270	64	58	of	of	ADP
ajfa-12270	64	59	standards	standard	NOUN
ajfa-12270	64	60	that	that	PRON
ajfa-12270	64	61	relate	relate	VERB
ajfa-12270	64	62	to	to	ADP
ajfa-12270	64	63	quality	quality	NOUN
ajfa-12270	64	64	,	,	PUNCT
ajfa-12270	64	65	market	market	NOUN
ajfa-12270	64	66	share	share	NOUN
ajfa-12270	64	67	,	,	PUNCT
ajfa-12270	64	68	customer	customer	NOUN
ajfa-12270	64	69	satisfaction	satisfaction	NOUN
ajfa-12270	64	70	and	and	CCONJ
ajfa-12270	64	71	employees	employee	NOUN
ajfa-12270	64	72	can	can	AUX
ajfa-12270	64	73	lead	lead	VERB
ajfa-12270	64	74	to	to	ADP
ajfa-12270	64	75	greater	great	ADJ
ajfa-12270	64	76	insight	insight	NOUN
ajfa-12270	64	77	of	of	ADP
ajfa-12270	64	78	the	the	DET
ajfa-12270	64	79	organization	organization	NOUN
ajfa-12270	64	80	’s	’s	PART
ajfa-12270	64	81	position	position	NOUN
ajfa-12270	64	82	.	.	PUNCT
ajfa-12270	65	1	bsc	bsc	PROPN
ajfa-12270	65	2	is	be	AUX
ajfa-12270	65	3	a	a	DET
ajfa-12270	65	4	model	model	NOUN
ajfa-12270	65	5	that	that	PRON
ajfa-12270	65	6	presents	present	VERB
ajfa-12270	65	7	a	a	DET
ajfa-12270	65	8	variety	variety	NOUN
ajfa-12270	65	9	of	of	ADP
ajfa-12270	65	10	ways	way	NOUN
ajfa-12270	65	11	to	to	PART
ajfa-12270	65	12	manage	manage	VERB
ajfa-12270	65	13	the	the	DET
ajfa-12270	65	14	organization	organization	NOUN
ajfa-12270	65	15	to	to	PART
ajfa-12270	65	16	earn	earn	VERB
ajfa-12270	65	17	satisfactory	satisfactory	ADJ
ajfa-12270	65	18	returns	return	NOUN
ajfa-12270	65	19	through	through	ADP
ajfa-12270	65	20	strategic	strategic	ADJ
ajfa-12270	65	21	decision	decision	NOUN
ajfa-12270	65	22	making	making	NOUN
ajfa-12270	65	23	and	and	CCONJ
ajfa-12270	65	24	taking	take	VERB
ajfa-12270	65	25	into	into	ADP
ajfa-12270	65	26	consideration	consideration	NOUN
ajfa-12270	65	27	the	the	DET
ajfa-12270	65	28	effects	effect	NOUN
ajfa-12270	65	29	reflected	reflect	VERB
ajfa-12270	65	30	on	on	ADP
ajfa-12270	65	31	financial	financial	ADJ
ajfa-12270	65	32	measurement	measurement	NOUN
ajfa-12270	65	33	,	,	PUNCT
ajfa-12270	65	34	customers	customer	NOUN
ajfa-12270	65	35	,	,	PUNCT
ajfa-12270	65	36	internal	internal	ADJ
ajfa-12270	65	37	business	business	NOUN
ajfa-12270	65	38	process	process	NOUN
ajfa-12270	65	39	,	,	PUNCT
ajfa-12270	65	40	and	and	CCONJ
ajfa-12270	65	41	learning	learning	NOUN
ajfa-12270	65	42	.	.	PUNCT
ajfa-12270	66	1	it	it	PRON
ajfa-12270	66	2	’s	’	VERB
ajfa-12270	66	3	a	a	DET
ajfa-12270	66	4	performance	performance	NOUN
ajfa-12270	66	5	analysis	analysis	NOUN
ajfa-12270	66	6	asian	asian	ADJ
ajfa-12270	66	7	journal	journal	NOUN
ajfa-12270	66	8	of	of	ADP
ajfa-12270	66	9	finance	finance	PROPN
ajfa-12270	66	10	&	&	CCONJ
ajfa-12270	66	11	accounting	accounting	PROPN
ajfa-12270	66	12	issn	issn	PROPN
ajfa-12270	66	13	1946	1946	NUM
ajfa-12270	66	14	-	-	PUNCT
ajfa-12270	66	15	052x	052x	NOUN
ajfa-12270	66	16	2018	2018	NUM
ajfa-12270	66	17	,	,	PUNCT
ajfa-12270	66	18	vol	vol	NOUN
ajfa-12270	66	19	.	.	PROPN
ajfa-12270	67	1	10	10	NUM
ajfa-12270	67	2	,	,	PUNCT
ajfa-12270	67	3	no	no	INTJ
ajfa-12270	67	4	.	.	NOUN
ajfa-12270	67	5	1	1	NUM
ajfa-12270	67	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	67	7	372	372	NUM
ajfa-12270	67	8	and	and	CCONJ
ajfa-12270	67	9	measurement	measurement	NOUN
ajfa-12270	67	10	based	base	VERB
ajfa-12270	67	11	on	on	ADP
ajfa-12270	67	12	the	the	DET
ajfa-12270	67	13	analysis	analysis	NOUN
ajfa-12270	67	14	of	of	ADP
ajfa-12270	67	15	financial	financial	ADJ
ajfa-12270	67	16	and	and	CCONJ
ajfa-12270	67	17	non	non	ADJ
ajfa-12270	67	18	-	-	ADJ
ajfa-12270	67	19	financial	financial	ADJ
ajfa-12270	67	20	performance	performance	NOUN
ajfa-12270	67	21	measures	measure	NOUN
ajfa-12270	67	22	.	.	PUNCT
ajfa-12270	68	1	this	this	DET
ajfa-12270	68	2	card	card	NOUN
ajfa-12270	68	3	is	be	AUX
ajfa-12270	68	4	an	an	DET
ajfa-12270	68	5	evaluation	evaluation	NOUN
ajfa-12270	68	6	tool	tool	NOUN
ajfa-12270	68	7	for	for	ADP
ajfa-12270	68	8	a	a	DET
ajfa-12270	68	9	short	short	ADJ
ajfa-12270	68	10	and	and	CCONJ
ajfa-12270	68	11	long	long	ADJ
ajfa-12270	68	12	term	term	NOUN
ajfa-12270	68	13	performance	performance	NOUN
ajfa-12270	68	14	.	.	PUNCT
ajfa-12270	69	1	the	the	DET
ajfa-12270	69	2	bsc	bsc	PROPN
ajfa-12270	69	3	contributes	contribute	VERB
ajfa-12270	69	4	to	to	ADP
ajfa-12270	69	5	providing	provide	VERB
ajfa-12270	69	6	a	a	DET
ajfa-12270	69	7	clear	clear	ADJ
ajfa-12270	69	8	vision	vision	NOUN
ajfa-12270	69	9	of	of	ADP
ajfa-12270	69	10	the	the	DET
ajfa-12270	69	11	organization	organization	NOUN
ajfa-12270	69	12	about	about	ADP
ajfa-12270	69	13	its	its	PRON
ajfa-12270	69	14	current	current	ADJ
ajfa-12270	69	15	status	status	NOUN
ajfa-12270	69	16	and	and	CCONJ
ajfa-12270	69	17	future	future	NOUN
ajfa-12270	69	18	,	,	PUNCT
ajfa-12270	69	19	it	it	PRON
ajfa-12270	69	20	is	be	AUX
ajfa-12270	69	21	an	an	DET
ajfa-12270	69	22	approach	approach	NOUN
ajfa-12270	69	23	based	base	VERB
ajfa-12270	69	24	on	on	ADP
ajfa-12270	69	25	the	the	DET
ajfa-12270	69	26	premise	premise	NOUN
ajfa-12270	69	27	that	that	SCONJ
ajfa-12270	69	28	measurement	measurement	NOUN
ajfa-12270	69	29	is	be	AUX
ajfa-12270	69	30	a	a	DET
ajfa-12270	69	31	precondition	precondition	NOUN
ajfa-12270	69	32	for	for	ADP
ajfa-12270	69	33	strategic	strategic	ADJ
ajfa-12270	69	34	management	management	NOUN
ajfa-12270	69	35	(	(	PUNCT
ajfa-12270	69	36	horngren	horngren	PROPN
ajfa-12270	69	37	,	,	PUNCT
ajfa-12270	69	38	et	et	PROPN
ajfa-12270	69	39	al	al	PROPN
ajfa-12270	69	40	.	.	PROPN
ajfa-12270	69	41	,	,	PUNCT
ajfa-12270	69	42	2009	2009	NUM
ajfa-12270	69	43	)	)	PUNCT
ajfa-12270	69	44	.	.	PUNCT
ajfa-12270	70	1	it	it	PRON
ajfa-12270	70	2	’s	’	VERB
ajfa-12270	70	3	a	a	DET
ajfa-12270	70	4	tool	tool	NOUN
ajfa-12270	70	5	consisting	consist	VERB
ajfa-12270	70	6	of	of	ADP
ajfa-12270	70	7	a	a	DET
ajfa-12270	70	8	set	set	NOUN
ajfa-12270	70	9	of	of	ADP
ajfa-12270	70	10	performance	performance	NOUN
ajfa-12270	70	11	metrics	metric	NOUN
ajfa-12270	70	12	derived	derive	VERB
ajfa-12270	70	13	from	from	ADP
ajfa-12270	70	14	the	the	DET
ajfa-12270	70	15	organization	organization	NOUN
ajfa-12270	70	16	's	's	PART
ajfa-12270	70	17	strategy	strategy	NOUN
ajfa-12270	70	18	that	that	PRON
ajfa-12270	70	19	enables	enable	VERB
ajfa-12270	70	20	the	the	DET
ajfa-12270	70	21	organization	organization	NOUN
ajfa-12270	70	22	to	to	PART
ajfa-12270	70	23	translate	translate	VERB
ajfa-12270	70	24	its	its	PRON
ajfa-12270	70	25	strategy	strategy	NOUN
ajfa-12270	70	26	through	through	ADP
ajfa-12270	70	27	four	four	NUM
ajfa-12270	70	28	sets	set	NOUN
ajfa-12270	70	29	of	of	ADP
ajfa-12270	70	30	performance	performance	NOUN
ajfa-12270	70	31	measures	measure	NOUN
ajfa-12270	70	32	labor	labor	NOUN
ajfa-12270	70	33	,	,	PUNCT
ajfa-12270	70	34	internal	internal	ADJ
ajfa-12270	70	35	processes	process	NOUN
ajfa-12270	70	36	,	,	PUNCT
ajfa-12270	70	37	growth	growth	NOUN
ajfa-12270	70	38	and	and	CCONJ
ajfa-12270	70	39	development	development	NOUN
ajfa-12270	70	40	,	,	PUNCT
ajfa-12270	70	41	and	and	CCONJ
ajfa-12270	70	42	financial	financial	ADJ
ajfa-12270	70	43	measures	measure	NOUN
ajfa-12270	70	44	,	,	PUNCT
ajfa-12270	70	45	(	(	PUNCT
ajfa-12270	70	46	garrison	garrison	NOUN
ajfa-12270	70	47	,	,	PUNCT
ajfa-12270	70	48	et	et	PROPN
ajfa-12270	70	49	al	al	PROPN
ajfa-12270	70	50	.	.	PROPN
ajfa-12270	70	51	,	,	PUNCT
ajfa-12270	70	52	2012	2012	NUM
ajfa-12270	70	53	)	)	PUNCT
ajfa-12270	70	54	.	.	PUNCT
ajfa-12270	71	1	v.	v.	ADP
ajfa-12270	71	2	just	just	ADV
ajfa-12270	71	3	-	-	PUNCT
ajfa-12270	71	4	in	in	ADP
ajfa-12270	71	5	-	-	PUNCT
ajfa-12270	71	6	time	time	NOUN
ajfa-12270	71	7	manufacturing	manufacturing	NOUN
ajfa-12270	71	8	(	(	PUNCT
ajfa-12270	71	9	jit	jit	PROPN
ajfa-12270	71	10	)	)	PUNCT
ajfa-12270	71	11	the	the	DET
ajfa-12270	71	12	aim	aim	NOUN
ajfa-12270	71	13	of	of	ADP
ajfa-12270	71	14	jit	jit	PROPN
ajfa-12270	71	15	manufacturing	manufacturing	NOUN
ajfa-12270	71	16	is	be	AUX
ajfa-12270	71	17	based	base	VERB
ajfa-12270	71	18	on	on	ADP
ajfa-12270	71	19	the	the	DET
ajfa-12270	71	20	idea	idea	NOUN
ajfa-12270	71	21	of	of	ADP
ajfa-12270	71	22	not	not	PART
ajfa-12270	71	23	purchasing	purchase	VERB
ajfa-12270	71	24	or	or	CCONJ
ajfa-12270	71	25	producing	produce	VERB
ajfa-12270	71	26	a	a	DET
ajfa-12270	71	27	particular	particular	ADJ
ajfa-12270	71	28	item	item	NOUN
ajfa-12270	71	29	as	as	ADV
ajfa-12270	71	30	long	long	ADV
ajfa-12270	71	31	as	as	SCONJ
ajfa-12270	71	32	it	it	PRON
ajfa-12270	71	33	does	do	AUX
ajfa-12270	71	34	not	not	PART
ajfa-12270	71	35	the	the	DET
ajfa-12270	71	36	company	company	NOUN
ajfa-12270	71	37	receives	receive	VERB
ajfa-12270	71	38	a	a	DET
ajfa-12270	71	39	request	request	NOUN
ajfa-12270	71	40	from	from	ADP
ajfa-12270	71	41	the	the	DET
ajfa-12270	71	42	customers	customer	NOUN
ajfa-12270	71	43	,	,	PUNCT
ajfa-12270	71	44	meaning	mean	VERB
ajfa-12270	71	45	that	that	SCONJ
ajfa-12270	71	46	the	the	DET
ajfa-12270	71	47	purchase	purchase	NOUN
ajfa-12270	71	48	or	or	CCONJ
ajfa-12270	71	49	production	production	NOUN
ajfa-12270	71	50	of	of	ADP
ajfa-12270	71	51	a	a	DET
ajfa-12270	71	52	particular	particular	ADJ
ajfa-12270	71	53	item	item	NOUN
ajfa-12270	71	54	is	be	AUX
ajfa-12270	71	55	made	make	VERB
ajfa-12270	71	56	immediately	immediately	ADV
ajfa-12270	71	57	after	after	SCONJ
ajfa-12270	71	58	the	the	DET
ajfa-12270	71	59	company	company	NOUN
ajfa-12270	71	60	receives	receive	VERB
ajfa-12270	71	61	an	an	DET
ajfa-12270	71	62	order	order	NOUN
ajfa-12270	71	63	from	from	ADP
ajfa-12270	71	64	its	its	PRON
ajfa-12270	71	65	customers	customer	NOUN
ajfa-12270	71	66	.	.	PUNCT
ajfa-12270	72	1	the	the	DET
ajfa-12270	72	2	philosophy	philosophy	NOUN
ajfa-12270	72	3	of	of	ADP
ajfa-12270	72	4	this	this	DET
ajfa-12270	72	5	system	system	NOUN
ajfa-12270	72	6	is	be	AUX
ajfa-12270	72	7	based	base	VERB
ajfa-12270	72	8	on	on	ADP
ajfa-12270	72	9	that	that	PRON
ajfa-12270	72	10	the	the	DET
ajfa-12270	72	11	revenue	revenue	NOUN
ajfa-12270	72	12	of	of	ADP
ajfa-12270	72	13	the	the	DET
ajfa-12270	72	14	company	company	NOUN
ajfa-12270	72	15	is	be	AUX
ajfa-12270	72	16	not	not	PART
ajfa-12270	72	17	the	the	DET
ajfa-12270	72	18	production	production	NOUN
ajfa-12270	72	19	or	or	CCONJ
ajfa-12270	72	20	purchase	purchase	NOUN
ajfa-12270	72	21	or	or	CCONJ
ajfa-12270	72	22	accumulation	accumulation	NOUN
ajfa-12270	72	23	of	of	ADP
ajfa-12270	72	24	goods	good	NOUN
ajfa-12270	72	25	in	in	ADP
ajfa-12270	72	26	warehouses	warehouse	NOUN
ajfa-12270	72	27	,	,	PUNCT
ajfa-12270	72	28	but	but	CCONJ
ajfa-12270	72	29	revenue	revenue	NOUN
ajfa-12270	72	30	occurs	occur	VERB
ajfa-12270	72	31	when	when	SCONJ
ajfa-12270	72	32	conduct	conduct	VERB
ajfa-12270	72	33	the	the	DET
ajfa-12270	72	34	sales	sale	NOUN
ajfa-12270	72	35	process	process	NOUN
ajfa-12270	72	36	.	.	PUNCT
ajfa-12270	73	1	it	it	PRON
ajfa-12270	73	2	is	be	AUX
ajfa-12270	73	3	natural	natural	ADJ
ajfa-12270	73	4	that	that	SCONJ
ajfa-12270	73	5	producers	producer	NOUN
ajfa-12270	73	6	have	have	VERB
ajfa-12270	73	7	to	to	PART
ajfa-12270	73	8	predict	predict	VERB
ajfa-12270	73	9	the	the	DET
ajfa-12270	73	10	future	future	ADJ
ajfa-12270	73	11	demand	demand	NOUN
ajfa-12270	73	12	for	for	ADP
ajfa-12270	73	13	their	their	PRON
ajfa-12270	73	14	products	product	NOUN
ajfa-12270	73	15	in	in	ADP
ajfa-12270	73	16	order	order	NOUN
ajfa-12270	73	17	to	to	PART
ajfa-12270	73	18	facilitate	facilitate	VERB
ajfa-12270	73	19	the	the	DET
ajfa-12270	73	20	production	production	NOUN
ajfa-12270	73	21	process	process	NOUN
ajfa-12270	73	22	to	to	PART
ajfa-12270	73	23	meet	meet	VERB
ajfa-12270	73	24	this	this	DET
ajfa-12270	73	25	demand	demand	NOUN
ajfa-12270	73	26	on	on	ADP
ajfa-12270	73	27	the	the	DET
ajfa-12270	73	28	one	one	NUM
ajfa-12270	73	29	hand	hand	NOUN
ajfa-12270	73	30	,	,	PUNCT
ajfa-12270	73	31	and	and	CCONJ
ajfa-12270	73	32	to	to	PART
ajfa-12270	73	33	employ	employ	VERB
ajfa-12270	73	34	the	the	DET
ajfa-12270	73	35	highly	highly	ADV
ajfa-12270	73	36	skilled	skilled	ADJ
ajfa-12270	73	37	workers	worker	NOUN
ajfa-12270	73	38	on	on	ADP
ajfa-12270	73	39	the	the	DET
ajfa-12270	73	40	other	other	ADJ
ajfa-12270	73	41	,	,	PUNCT
ajfa-12270	73	42	in	in	ADP
ajfa-12270	73	43	order	order	NOUN
ajfa-12270	73	44	to	to	PART
ajfa-12270	73	45	reduce	reduce	VERB
ajfa-12270	73	46	production	production	NOUN
ajfa-12270	73	47	costs	cost	NOUN
ajfa-12270	73	48	for	for	ADP
ajfa-12270	73	49	maximum	maximum	ADJ
ajfa-12270	73	50	profits	profit	NOUN
ajfa-12270	73	51	(	(	PUNCT
ajfa-12270	73	52	garrison	garrison	NOUN
ajfa-12270	73	53	,	,	PUNCT
ajfa-12270	73	54	et	et	PROPN
ajfa-12270	73	55	al	al	PROPN
ajfa-12270	73	56	.	.	PROPN
ajfa-12270	73	57	,	,	PUNCT
ajfa-12270	73	58	2012).toyota	2012).toyota	NUM
ajfa-12270	73	59	was	be	AUX
ajfa-12270	73	60	the	the	DET
ajfa-12270	73	61	first	first	ADJ
ajfa-12270	73	62	to	to	PART
ajfa-12270	73	63	adopt	adopt	VERB
ajfa-12270	73	64	jit	jit	PROPN
ajfa-12270	73	65	manufacturing	manufacturing	NOUN
ajfa-12270	73	66	in	in	ADP
ajfa-12270	73	67	the	the	DET
ajfa-12270	73	68	fifties	fifty	NOUN
ajfa-12270	73	69	of	of	ADP
ajfa-12270	73	70	the	the	DET
ajfa-12270	73	71	last	last	ADJ
ajfa-12270	73	72	century	century	NOUN
ajfa-12270	73	73	,	,	PUNCT
ajfa-12270	73	74	it	it	PRON
ajfa-12270	73	75	has	have	AUX
ajfa-12270	73	76	achieved	achieve	VERB
ajfa-12270	73	77	the	the	DET
ajfa-12270	73	78	a	a	DET
ajfa-12270	73	79	remarkable	remarkable	ADJ
ajfa-12270	73	80	results	result	NOUN
ajfa-12270	73	81	in	in	ADP
ajfa-12270	73	82	increasing	increase	VERB
ajfa-12270	73	83	production	production	NOUN
ajfa-12270	73	84	capacity	capacity	NOUN
ajfa-12270	73	85	by	by	ADP
ajfa-12270	73	86	reducing	reduce	VERB
ajfa-12270	73	87	waste	waste	NOUN
ajfa-12270	73	88	(	(	PUNCT
ajfa-12270	73	89	kaneko	kaneko	PROPN
ajfa-12270	73	90	&	&	CCONJ
ajfa-12270	73	91	nojiri	nojiri	PROPN
ajfa-12270	73	92	,	,	PUNCT
ajfa-12270	73	93	2008	2008	NUM
ajfa-12270	73	94	)	)	PUNCT
ajfa-12270	73	95	.	.	PUNCT
ajfa-12270	74	1	jit	jit	PROPN
ajfa-12270	74	2	is	be	AUX
ajfa-12270	74	3	a	a	DET
ajfa-12270	74	4	philosophy	philosophy	NOUN
ajfa-12270	74	5	that	that	PRON
ajfa-12270	74	6	eliminates	eliminate	VERB
ajfa-12270	74	7	waste	waste	NOUN
ajfa-12270	74	8	in	in	ADP
ajfa-12270	74	9	all	all	DET
ajfa-12270	74	10	activities	activity	NOUN
ajfa-12270	74	11	and	and	CCONJ
ajfa-12270	74	12	processes	process	NOUN
ajfa-12270	74	13	involved	involve	VERB
ajfa-12270	74	14	in	in	ADP
ajfa-12270	74	15	a	a	DET
ajfa-12270	74	16	particular	particular	ADJ
ajfa-12270	74	17	production	production	NOUN
ajfa-12270	74	18	process	process	NOUN
ajfa-12270	74	19	within	within	ADP
ajfa-12270	74	20	the	the	DET
ajfa-12270	74	21	company	company	NOUN
ajfa-12270	74	22	,	,	PUNCT
ajfa-12270	74	23	leading	lead	VERB
ajfa-12270	74	24	to	to	ADP
ajfa-12270	74	25	development	development	NOUN
ajfa-12270	74	26	and	and	CCONJ
ajfa-12270	74	27	reduction	reduction	NOUN
ajfa-12270	74	28	of	of	ADP
ajfa-12270	74	29	costs	cost	NOUN
ajfa-12270	74	30	(	(	PUNCT
ajfa-12270	74	31	cobb	cobb	PROPN
ajfa-12270	74	32	,	,	PUNCT
ajfa-12270	74	33	1992	1992	NUM
ajfa-12270	74	34	)	)	PUNCT
ajfa-12270	74	35	.	.	PUNCT
ajfa-12270	75	1	jit	jit	PROPN
ajfa-12270	75	2	is	be	AUX
ajfa-12270	75	3	a	a	DET
ajfa-12270	75	4	system	system	NOUN
ajfa-12270	75	5	that	that	PRON
ajfa-12270	75	6	works	work	VERB
ajfa-12270	75	7	to	to	PART
ajfa-12270	75	8	reduce	reduce	VERB
ajfa-12270	75	9	the	the	DET
ajfa-12270	75	10	levels	level	NOUN
ajfa-12270	75	11	of	of	ADP
ajfa-12270	75	12	inventory	inventory	NOUN
ajfa-12270	75	13	of	of	ADP
ajfa-12270	75	14	raw	raw	ADJ
ajfa-12270	75	15	materials	material	NOUN
ajfa-12270	75	16	,	,	PUNCT
ajfa-12270	75	17	units	unit	NOUN
ajfa-12270	75	18	under	under	ADP
ajfa-12270	75	19	production	production	NOUN
ajfa-12270	75	20	and	and	CCONJ
ajfa-12270	75	21	inventory	inventory	NOUN
ajfa-12270	75	22	of	of	ADP
ajfa-12270	75	23	producing	produce	VERB
ajfa-12270	75	24	units	unit	NOUN
ajfa-12270	75	25	,	,	PUNCT
ajfa-12270	75	26	thus	thus	ADV
ajfa-12270	75	27	improving	improve	VERB
ajfa-12270	75	28	the	the	DET
ajfa-12270	75	29	efficiency	efficiency	NOUN
ajfa-12270	75	30	and	and	CCONJ
ajfa-12270	75	31	quality	quality	NOUN
ajfa-12270	75	32	of	of	ADP
ajfa-12270	75	33	production	production	NOUN
ajfa-12270	75	34	and	and	CCONJ
ajfa-12270	75	35	improving	improve	VERB
ajfa-12270	75	36	profitability.jit	profitability.jit	PRON
ajfa-12270	75	37	manufacturing	manufacturing	NOUN
ajfa-12270	75	38	rely	rely	NOUN
ajfa-12270	75	39	on	on	ADP
ajfa-12270	75	40	a	a	DET
ajfa-12270	75	41	limited	limited	ADJ
ajfa-12270	75	42	number	number	NOUN
ajfa-12270	75	43	of	of	ADP
ajfa-12270	75	44	suppliers	supplier	NOUN
ajfa-12270	75	45	ready	ready	ADJ
ajfa-12270	75	46	to	to	PART
ajfa-12270	75	47	supply	supply	VERB
ajfa-12270	75	48	small	small	ADJ
ajfa-12270	75	49	quantities	quantity	NOUN
ajfa-12270	75	50	in	in	ADP
ajfa-12270	75	51	several	several	ADJ
ajfa-12270	75	52	batches	batch	NOUN
ajfa-12270	75	53	per	per	ADP
ajfa-12270	75	54	day	day	NOUN
ajfa-12270	75	55	required	require	VERB
ajfa-12270	75	56	by	by	ADP
ajfa-12270	75	57	the	the	DET
ajfa-12270	75	58	company	company	NOUN
ajfa-12270	75	59	on	on	ADP
ajfa-12270	75	60	time	time	NOUN
ajfa-12270	75	61	without	without	ADP
ajfa-12270	75	62	delay	delay	NOUN
ajfa-12270	75	63	(	(	PUNCT
ajfa-12270	75	64	garrison	garrison	NOUN
ajfa-12270	75	65	,	,	PUNCT
ajfa-12270	75	66	et	et	PROPN
ajfa-12270	75	67	al	al	PROPN
ajfa-12270	75	68	.	.	PROPN
ajfa-12270	75	69	,	,	PUNCT
ajfa-12270	75	70	2012	2012	NUM
ajfa-12270	75	71	)	)	PUNCT
ajfa-12270	75	72	.	.	PUNCT
ajfa-12270	76	1	jit	jit	PROPN
ajfa-12270	76	2	inventory	inventory	PROPN
ajfa-12270	76	3	and	and	CCONJ
ajfa-12270	76	4	production	production	NOUN
ajfa-12270	76	5	management	management	NOUN
ajfa-12270	76	6	system	system	NOUN
ajfa-12270	76	7	,	,	PUNCT
ajfa-12270	76	8	all	all	DET
ajfa-12270	76	9	inventories	inventory	NOUN
ajfa-12270	76	10	are	be	AUX
ajfa-12270	76	11	kept	keep	VERB
ajfa-12270	76	12	very	very	ADV
ajfa-12270	76	13	low	low	ADJ
ajfa-12270	76	14	,	,	PUNCT
ajfa-12270	76	15	since	since	SCONJ
ajfa-12270	76	16	finished	finish	VERB
ajfa-12270	76	17	goods	good	NOUN
ajfa-12270	76	18	inventories	inventory	NOUN
ajfa-12270	76	19	are	be	AUX
ajfa-12270	76	20	minimal	minimal	ADJ
ajfa-12270	76	21	.	.	PUNCT
ajfa-12270	77	1	in	in	ADP
ajfa-12270	77	2	jit	jit	PROPN
ajfa-12270	77	3	production	production	NOUN
ajfa-12270	77	4	process	process	NOUN
ajfa-12270	77	5	,	,	PUNCT
ajfa-12270	77	6	setups	setup	NOUN
ajfa-12270	77	7	would	would	AUX
ajfa-12270	77	8	be	be	AUX
ajfa-12270	77	9	quicker	quick	ADJ
ajfa-12270	77	10	and	and	CCONJ
ajfa-12270	77	11	more	more	ADV
ajfa-12270	77	12	frequent	frequent	ADJ
ajfa-12270	77	13	and	and	CCONJ
ajfa-12270	77	14	production	production	NOUN
ajfa-12270	77	15	runs	run	NOUN
ajfa-12270	77	16	would	would	AUX
ajfa-12270	77	17	be	be	AUX
ajfa-12270	77	18	smaller	small	ADJ
ajfa-12270	77	19	and	and	CCONJ
ajfa-12270	77	20	fewer	few	ADJ
ajfa-12270	77	21	inspection	inspection	NOUN
ajfa-12270	77	22	would	would	AUX
ajfa-12270	77	23	be	be	AUX
ajfa-12270	77	24	required	require	VERB
ajfa-12270	77	25	due	due	ADJ
ajfa-12270	77	26	to	to	ADP
ajfa-12270	77	27	total	total	ADJ
ajfa-12270	77	28	quality	quality	NOUN
ajfa-12270	77	29	control	control	NOUN
ajfa-12270	77	30	philosophy	philosophy	NOUN
ajfa-12270	77	31	that	that	PRON
ajfa-12270	77	32	often	often	ADV
ajfa-12270	77	33	accompanies	accompany	VERB
ajfa-12270	77	34	jit	jit	PROPN
ajfa-12270	77	35	(	(	PUNCT
ajfa-12270	77	36	hilton(2002	hilton(2002	NOUN
ajfa-12270	77	37	)	)	PUNCT
ajfa-12270	77	38	.	.	PUNCT
ajfa-12270	78	1	4.2	4.2	NUM
ajfa-12270	78	2	the	the	DET
ajfa-12270	78	3	concept	concept	NOUN
ajfa-12270	78	4	of	of	ADP
ajfa-12270	78	5	performance	performance	NOUN
ajfa-12270	78	6	the	the	DET
ajfa-12270	78	7	concept	concept	NOUN
ajfa-12270	78	8	of	of	ADP
ajfa-12270	78	9	performance	performance	NOUN
ajfa-12270	78	10	evaluation	evaluation	NOUN
ajfa-12270	78	11	is	be	AUX
ajfa-12270	78	12	a	a	DET
ajfa-12270	78	13	comprehensive	comprehensive	ADJ
ajfa-12270	78	14	objective	objective	NOUN
ajfa-12270	78	15	specifying	specify	VERB
ajfa-12270	78	16	the	the	DET
ajfa-12270	78	17	strategies	strategy	NOUN
ajfa-12270	78	18	,	,	PUNCT
ajfa-12270	78	19	policies	policy	NOUN
ajfa-12270	78	20	and	and	CCONJ
ajfa-12270	78	21	procedures	procedure	NOUN
ajfa-12270	78	22	to	to	PART
ajfa-12270	78	23	examine	examine	VERB
ajfa-12270	78	24	the	the	DET
ajfa-12270	78	25	results	result	NOUN
ajfa-12270	78	26	of	of	ADP
ajfa-12270	78	27	the	the	DET
ajfa-12270	78	28	activities	activity	NOUN
ajfa-12270	78	29	and	and	CCONJ
ajfa-12270	78	30	effectiveness	effectiveness	NOUN
ajfa-12270	78	31	and	and	CCONJ
ajfa-12270	78	32	compare	compare	VERB
ajfa-12270	78	33	plans	plan	NOUN
ajfa-12270	78	34	and	and	CCONJ
ajfa-12270	78	35	specific	specific	ADJ
ajfa-12270	78	36	rules	rule	NOUN
ajfa-12270	78	37	in	in	ADP
ajfa-12270	78	38	order	order	NOUN
ajfa-12270	78	39	to	to	PART
ajfa-12270	78	40	detect	detect	VERB
ajfa-12270	78	41	positive	positive	ADJ
ajfa-12270	78	42	and	and	CCONJ
ajfa-12270	78	43	negative	negative	ADJ
ajfa-12270	78	44	deviations	deviation	NOUN
ajfa-12270	78	45	,	,	PUNCT
ajfa-12270	78	46	and	and	CCONJ
ajfa-12270	78	47	to	to	PART
ajfa-12270	78	48	ensure	ensure	VERB
ajfa-12270	78	49	the	the	DET
ajfa-12270	78	50	efficient	efficient	ADJ
ajfa-12270	78	51	management	management	NOUN
ajfa-12270	78	52	of	of	ADP
ajfa-12270	78	53	economic	economic	ADJ
ajfa-12270	78	54	resources	resource	NOUN
ajfa-12270	78	55	.	.	PUNCT
ajfa-12270	79	1	performance	performance	NOUN
ajfa-12270	79	2	is	be	AUX
ajfa-12270	79	3	known	know	VERB
ajfa-12270	79	4	as	as	ADP
ajfa-12270	79	5	a	a	DET
ajfa-12270	79	6	reflection	reflection	NOUN
ajfa-12270	79	7	of	of	ADP
ajfa-12270	79	8	the	the	DET
ajfa-12270	79	9	organization	organization	NOUN
ajfa-12270	79	10	ability	ability	NOUN
ajfa-12270	79	11	to	to	PART
ajfa-12270	79	12	achieve	achieve	VERB
ajfa-12270	79	13	its	its	PRON
ajfa-12270	79	14	goals	goal	NOUN
ajfa-12270	79	15	(	(	PUNCT
ajfa-12270	79	16	eccles	eccles	PROPN
ajfa-12270	79	17	,	,	PUNCT
ajfa-12270	79	18	1991	1991	NUM
ajfa-12270	79	19	)	)	PUNCT
ajfa-12270	79	20	,	,	PUNCT
ajfa-12270	79	21	which	which	PRON
ajfa-12270	79	22	is	be	AUX
ajfa-12270	79	23	also	also	ADV
ajfa-12270	79	24	a	a	DET
ajfa-12270	79	25	reflection	reflection	NOUN
ajfa-12270	79	26	of	of	ADP
ajfa-12270	79	27	how	how	SCONJ
ajfa-12270	79	28	to	to	PART
ajfa-12270	79	29	use	use	VERB
ajfa-12270	79	30	the	the	DET
ajfa-12270	79	31	organization	organization	NOUN
ajfa-12270	79	32	's	's	PART
ajfa-12270	79	33	financial	financial	ADJ
ajfa-12270	79	34	,	,	PUNCT
ajfa-12270	79	35	human	human	ADJ
ajfa-12270	79	36	resources	resource	NOUN
ajfa-12270	79	37	and	and	CCONJ
ajfa-12270	79	38	exploitation	exploitation	NOUN
ajfa-12270	79	39	of	of	ADP
ajfa-12270	79	40	resources	resource	NOUN
ajfa-12270	79	41	to	to	PART
ajfa-12270	79	42	enable	enable	VERB
ajfa-12270	79	43	the	the	DET
ajfa-12270	79	44	managements	management	NOUN
ajfa-12270	79	45	to	to	PART
ajfa-12270	79	46	achieve	achieve	VERB
ajfa-12270	79	47	objectives	objective	NOUN
ajfa-12270	79	48	(	(	PUNCT
ajfa-12270	79	49	miller	miller	PROPN
ajfa-12270	79	50	&	&	CCONJ
ajfa-12270	79	51	bromiley	bromiley	PROPN
ajfa-12270	79	52	,	,	PUNCT
ajfa-12270	79	53	1990	1990	NUM
ajfa-12270	79	54	)	)	PUNCT
ajfa-12270	79	55	.	.	PUNCT
ajfa-12270	80	1	(	(	PUNCT
ajfa-12270	80	2	robins	robin	NOUN
ajfa-12270	80	3	&	&	CCONJ
ajfa-12270	80	4	wiersema	wiersema	NOUN
ajfa-12270	80	5	,	,	PUNCT
ajfa-12270	80	6	1995	1995	NUM
ajfa-12270	80	7	)	)	PUNCT
ajfa-12270	80	8	defined	define	VERB
ajfa-12270	80	9	it	it	PRON
ajfa-12270	80	10	as	as	ADP
ajfa-12270	80	11	the	the	DET
ajfa-12270	80	12	organization	organization	NOUN
ajfa-12270	80	13	's	's	PART
ajfa-12270	80	14	ability	ability	NOUN
ajfa-12270	80	15	to	to	PART
ajfa-12270	80	16	achieve	achieve	VERB
ajfa-12270	80	17	its	its	PRON
ajfa-12270	80	18	long	long	ADJ
ajfa-12270	80	19	-	-	PUNCT
ajfa-12270	80	20	term	term	NOUN
ajfa-12270	80	21	goals	goal	NOUN
ajfa-12270	80	22	.	.	PUNCT
ajfa-12270	81	1	4.3	4.3	NUM
ajfa-12270	81	2	previous	previous	ADJ
ajfa-12270	81	3	studies	study	NOUN
ajfa-12270	81	4	many	many	ADJ
ajfa-12270	81	5	studies	study	NOUN
ajfa-12270	81	6	and	and	CCONJ
ajfa-12270	81	7	researches	research	NOUN
ajfa-12270	81	8	conducted	conduct	VERB
ajfa-12270	81	9	about	about	ADP
ajfa-12270	81	10	maps	map	NOUN
ajfa-12270	81	11	in	in	ADP
ajfa-12270	81	12	order	order	NOUN
ajfa-12270	81	13	to	to	PART
ajfa-12270	81	14	investigate	investigate	VERB
ajfa-12270	81	15	the	the	DET
ajfa-12270	81	16	applying	applying	NOUN
ajfa-12270	81	17	of	of	ADP
ajfa-12270	81	18	asian	asian	ADJ
ajfa-12270	81	19	journal	journal	NOUN
ajfa-12270	81	20	of	of	ADP
ajfa-12270	81	21	finance	finance	PROPN
ajfa-12270	81	22	&	&	CCONJ
ajfa-12270	81	23	accounting	accounting	PROPN
ajfa-12270	81	24	issn	issn	PROPN
ajfa-12270	81	25	1946	1946	NUM
ajfa-12270	81	26	-	-	PUNCT
ajfa-12270	81	27	052x	052x	NOUN
ajfa-12270	81	28	2018	2018	NUM
ajfa-12270	81	29	,	,	PUNCT
ajfa-12270	81	30	vol	vol	NOUN
ajfa-12270	81	31	.	.	PROPN
ajfa-12270	81	32	10	10	NUM
ajfa-12270	81	33	,	,	PUNCT
ajfa-12270	81	34	no	no	INTJ
ajfa-12270	81	35	.	.	NOUN
ajfa-12270	81	36	1	1	NUM
ajfa-12270	81	37	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	81	38	373	373	NUM
ajfa-12270	81	39	deferent	deferent	ADJ
ajfa-12270	81	40	management	management	NOUN
ajfa-12270	81	41	accounting	accounting	NOUN
ajfa-12270	81	42	approaches	approach	NOUN
ajfa-12270	81	43	or	or	CCONJ
ajfa-12270	81	44	the	the	DET
ajfa-12270	81	45	contemporary	contemporary	ADJ
ajfa-12270	81	46	management	management	NOUN
ajfa-12270	81	47	accounting	accounting	NOUN
ajfa-12270	81	48	philosophies	philosophy	NOUN
ajfa-12270	81	49	.	.	PUNCT
ajfa-12270	82	1	waldron	waldron	PROPN
ajfa-12270	82	2	(	(	PUNCT
ajfa-12270	82	3	2007	2007	NUM
ajfa-12270	82	4	)	)	PUNCT
ajfa-12270	82	5	he	he	PRON
ajfa-12270	82	6	made	make	VERB
ajfa-12270	82	7	a	a	DET
ajfa-12270	82	8	comparative	comparative	ADJ
ajfa-12270	82	9	analysis	analysis	NOUN
ajfa-12270	82	10	of	of	ADP
ajfa-12270	82	11	maps	map	NOUN
ajfa-12270	82	12	used	use	VERB
ajfa-12270	82	13	by	by	ADP
ajfa-12270	82	14	new	new	PROPN
ajfa-12270	82	15	zealand	zealand	PROPN
ajfa-12270	82	16	companies	company	NOUN
ajfa-12270	82	17	,	,	PUNCT
ajfa-12270	82	18	and	and	CCONJ
ajfa-12270	82	19	mainly	mainly	ADV
ajfa-12270	82	20	focused	focus	VERB
ajfa-12270	82	21	on	on	ADP
ajfa-12270	82	22	showing	show	VERB
ajfa-12270	82	23	the	the	DET
ajfa-12270	82	24	levels	level	NOUN
ajfa-12270	82	25	of	of	ADP
ajfa-12270	82	26	application	application	NOUN
ajfa-12270	82	27	of	of	ADP
ajfa-12270	82	28	maps	map	NOUN
ajfa-12270	82	29	in	in	ADP
ajfa-12270	82	30	many	many	ADJ
ajfa-12270	82	31	countries	country	NOUN
ajfa-12270	82	32	in	in	ADP
ajfa-12270	82	33	order	order	NOUN
ajfa-12270	82	34	to	to	PART
ajfa-12270	82	35	propose	propose	VERB
ajfa-12270	82	36	international	international	ADJ
ajfa-12270	82	37	standards	standard	NOUN
ajfa-12270	82	38	for	for	ADP
ajfa-12270	82	39	comparison	comparison	NOUN
ajfa-12270	82	40	purposes	purpose	NOUN
ajfa-12270	82	41	.	.	PUNCT
ajfa-12270	83	1	the	the	DET
ajfa-12270	83	2	study	study	NOUN
ajfa-12270	83	3	concluded	conclude	VERB
ajfa-12270	83	4	that	that	SCONJ
ajfa-12270	83	5	the	the	DET
ajfa-12270	83	6	traditional	traditional	ADJ
ajfa-12270	83	7	management	management	NOUN
ajfa-12270	83	8	accounting	accounting	NOUN
ajfa-12270	83	9	tools	tool	NOUN
ajfa-12270	83	10	are	be	AUX
ajfa-12270	83	11	still	still	ADV
ajfa-12270	83	12	widely	widely	ADV
ajfa-12270	83	13	used	use	VERB
ajfa-12270	83	14	in	in	ADP
ajfa-12270	83	15	most	most	ADJ
ajfa-12270	83	16	companies	company	NOUN
ajfa-12270	83	17	,	,	PUNCT
ajfa-12270	83	18	and	and	CCONJ
ajfa-12270	83	19	the	the	DET
ajfa-12270	83	20	modern	modern	ADJ
ajfa-12270	83	21	methods	method	NOUN
ajfa-12270	83	22	of	of	ADP
ajfa-12270	83	23	management	management	NOUN
ajfa-12270	83	24	accounting	accounting	NOUN
ajfa-12270	83	25	are	be	AUX
ajfa-12270	83	26	less	less	ADV
ajfa-12270	83	27	used	used	ADJ
ajfa-12270	83	28	.	.	PUNCT
ajfa-12270	84	1	the	the	DET
ajfa-12270	84	2	study	study	NOUN
ajfa-12270	84	3	showed	show	VERB
ajfa-12270	84	4	the	the	DET
ajfa-12270	84	5	difference	difference	NOUN
ajfa-12270	84	6	of	of	ADP
ajfa-12270	84	7	applying	apply	VERB
ajfa-12270	84	8	of	of	ADP
ajfa-12270	84	9	maps	map	NOUN
ajfa-12270	84	10	by	by	ADP
ajfa-12270	84	11	new	new	PROPN
ajfa-12270	84	12	zealand	zealand	PROPN
ajfa-12270	84	13	companies	company	NOUN
ajfa-12270	84	14	mainly	mainly	ADV
ajfa-12270	84	15	depend	depend	VERB
ajfa-12270	84	16	to	to	ADP
ajfa-12270	84	17	the	the	DET
ajfa-12270	84	18	size	size	NOUN
ajfa-12270	84	19	of	of	ADP
ajfa-12270	84	20	each	each	DET
ajfa-12270	84	21	company	company	NOUN
ajfa-12270	84	22	.	.	PUNCT
ajfa-12270	85	1	simon	simon	PROPN
ajfa-12270	85	2	,	,	PUNCT
ajfa-12270	85	3	et	et	PROPN
ajfa-12270	85	4	al	al	PROPN
ajfa-12270	85	5	(	(	PUNCT
ajfa-12270	85	6	2005	2005	NUM
ajfa-12270	85	7	)	)	PUNCT
ajfa-12270	85	8	the	the	DET
ajfa-12270	85	9	study	study	NOUN
ajfa-12270	85	10	sought	seek	VERB
ajfa-12270	85	11	to	to	PART
ajfa-12270	85	12	measure	measure	VERB
ajfa-12270	85	13	and	and	CCONJ
ajfa-12270	85	14	evaluate	evaluate	VERB
ajfa-12270	85	15	the	the	DET
ajfa-12270	85	16	different	different	ADJ
ajfa-12270	85	17	maps	map	NOUN
ajfa-12270	85	18	in	in	ADP
ajfa-12270	85	19	slovenian	slovenian	ADJ
ajfa-12270	85	20	companies	company	NOUN
ajfa-12270	85	21	and	and	CCONJ
ajfa-12270	85	22	compare	compare	VERB
ajfa-12270	85	23	the	the	DET
ajfa-12270	85	24	application	application	NOUN
ajfa-12270	85	25	of	of	ADP
ajfa-12270	85	26	different	different	ADJ
ajfa-12270	85	27	maps	map	NOUN
ajfa-12270	85	28	as	as	ADV
ajfa-12270	85	29	well	well	ADV
ajfa-12270	85	30	as	as	ADP
ajfa-12270	85	31	in	in	ADP
ajfa-12270	85	32	different	different	ADJ
ajfa-12270	85	33	industrial	industrial	ADJ
ajfa-12270	85	34	sectors	sector	NOUN
ajfa-12270	85	35	.	.	PUNCT
ajfa-12270	86	1	the	the	DET
ajfa-12270	86	2	study	study	NOUN
ajfa-12270	86	3	concluded	conclude	VERB
ajfa-12270	86	4	that	that	SCONJ
ajfa-12270	86	5	the	the	DET
ajfa-12270	86	6	most	most	ADV
ajfa-12270	86	7	common	common	ADJ
ajfa-12270	86	8	method	method	NOUN
ajfa-12270	86	9	of	of	ADP
ajfa-12270	86	10	managerial	managerial	ADJ
ajfa-12270	86	11	accounting	accounting	NOUN
ajfa-12270	86	12	used	use	VERB
ajfa-12270	86	13	by	by	ADP
ajfa-12270	86	14	slovenian	slovenian	ADJ
ajfa-12270	86	15	companies	company	NOUN
ajfa-12270	86	16	is	be	AUX
ajfa-12270	86	17	the	the	DET
ajfa-12270	86	18	capital	capital	NOUN
ajfa-12270	86	19	budgets	budget	NOUN
ajfa-12270	86	20	,	,	PUNCT
ajfa-12270	86	21	followed	follow	VERB
ajfa-12270	86	22	by	by	ADP
ajfa-12270	86	23	evaluation	evaluation	NOUN
ajfa-12270	86	24	of	of	ADP
ajfa-12270	86	25	competitors	competitor	NOUN
ajfa-12270	86	26	'	'	PART
ajfa-12270	86	27	performance	performance	NOUN
ajfa-12270	86	28	,	,	PUNCT
ajfa-12270	86	29	the	the	DET
ajfa-12270	86	30	method	method	NOUN
ajfa-12270	86	31	of	of	ADP
ajfa-12270	86	32	assessing	assess	VERB
ajfa-12270	86	33	customers	customer	NOUN
ajfa-12270	86	34	as	as	ADP
ajfa-12270	86	35	assets	asset	NOUN
ajfa-12270	86	36	,	,	PUNCT
ajfa-12270	86	37	the	the	DET
ajfa-12270	86	38	client	client	NOUN
ajfa-12270	86	39	's	's	PART
ajfa-12270	86	40	profitability	profitability	NOUN
ajfa-12270	86	41	and	and	CCONJ
ajfa-12270	86	42	cost	cost	NOUN
ajfa-12270	86	43	of	of	ADP
ajfa-12270	86	44	product	product	NOUN
ajfa-12270	86	45	life	life	NOUN
ajfa-12270	86	46	cycle	cycle	NOUN
ajfa-12270	86	47	,	,	PUNCT
ajfa-12270	86	48	there	there	PRON
ajfa-12270	86	49	is	be	VERB
ajfa-12270	86	50	a	a	DET
ajfa-12270	86	51	difference	difference	NOUN
ajfa-12270	86	52	in	in	ADP
ajfa-12270	86	53	application	application	NOUN
ajfa-12270	86	54	of	of	ADP
ajfa-12270	86	55	maps	map	NOUN
ajfa-12270	86	56	in	in	ADP
ajfa-12270	86	57	different	different	ADJ
ajfa-12270	86	58	sectors	sector	NOUN
ajfa-12270	86	59	,	,	PUNCT
ajfa-12270	86	60	capital	capital	NOUN
ajfa-12270	86	61	budgets	budget	NOUN
ajfa-12270	86	62	,	,	PUNCT
ajfa-12270	86	63	competitors	competitor	NOUN
ajfa-12270	86	64	'	'	PART
ajfa-12270	86	65	performance	performance	NOUN
ajfa-12270	86	66	assessment	assessment	NOUN
ajfa-12270	86	67	,	,	PUNCT
ajfa-12270	86	68	competitor	competitor	NOUN
ajfa-12270	86	69	status	status	NOUN
ajfa-12270	86	70	control	control	NOUN
ajfa-12270	86	71	,	,	PUNCT
ajfa-12270	86	72	pricing	pricing	NOUN
ajfa-12270	86	73	strategy	strategy	NOUN
ajfa-12270	86	74	and	and	CCONJ
ajfa-12270	86	75	customer	customer	NOUN
ajfa-12270	86	76	profitability	profitability	NOUN
ajfa-12270	86	77	analysis	analysis	NOUN
ajfa-12270	86	78	.	.	PUNCT
ajfa-12270	87	1	the	the	DET
ajfa-12270	87	2	most	most	ADV
ajfa-12270	87	3	widely	widely	ADV
ajfa-12270	87	4	used	use	VERB
ajfa-12270	87	5	sector	sector	NOUN
ajfa-12270	87	6	of	of	ADP
ajfa-12270	87	7	maps	map	NOUN
ajfa-12270	87	8	where	where	SCONJ
ajfa-12270	87	9	industrial	industrial	ADJ
ajfa-12270	87	10	sector	sector	NOUN
ajfa-12270	87	11	,	,	PUNCT
ajfa-12270	87	12	transportation	transportation	NOUN
ajfa-12270	87	13	and	and	CCONJ
ajfa-12270	87	14	logistics	logistic	NOUN
ajfa-12270	87	15	,	,	PUNCT
ajfa-12270	87	16	and	and	CCONJ
ajfa-12270	87	17	the	the	DET
ajfa-12270	87	18	less	less	ADJ
ajfa-12270	87	19	utilization	utilization	NOUN
ajfa-12270	87	20	of	of	ADP
ajfa-12270	87	21	maps	map	NOUN
ajfa-12270	87	22	are	be	AUX
ajfa-12270	87	23	the	the	DET
ajfa-12270	87	24	construction	construction	NOUN
ajfa-12270	87	25	general	general	ADJ
ajfa-12270	87	26	services	service	NOUN
ajfa-12270	87	27	companies	company	NOUN
ajfa-12270	87	28	.	.	PUNCT
ajfa-12270	88	1	topor	topor	PROPN
ajfa-12270	88	2	,	,	PUNCT
ajfa-12270	88	3	et	et	PROPN
ajfa-12270	88	4	al	al	PROPN
ajfa-12270	88	5	(	(	PUNCT
ajfa-12270	88	6	2011	2011	NUM
ajfa-12270	88	7	)	)	PUNCT
ajfa-12270	88	8	the	the	DET
ajfa-12270	88	9	study	study	NOUN
ajfa-12270	88	10	explained	explain	VERB
ajfa-12270	88	11	and	and	CCONJ
ajfa-12270	88	12	clarified	clarify	VERB
ajfa-12270	88	13	the	the	DET
ajfa-12270	88	14	role	role	NOUN
ajfa-12270	88	15	of	of	ADP
ajfa-12270	88	16	maps	map	NOUN
ajfa-12270	88	17	in	in	ADP
ajfa-12270	88	18	providing	provide	VERB
ajfa-12270	88	19	the	the	DET
ajfa-12270	88	20	necessary	necessary	ADJ
ajfa-12270	88	21	information	information	NOUN
ajfa-12270	88	22	to	to	ADP
ajfa-12270	88	23	managers	manager	NOUN
ajfa-12270	88	24	within	within	ADP
ajfa-12270	88	25	institutions	institution	NOUN
ajfa-12270	88	26	to	to	PART
ajfa-12270	88	27	provide	provide	VERB
ajfa-12270	88	28	more	more	ADJ
ajfa-12270	88	29	ability	ability	NOUN
ajfa-12270	88	30	and	and	CCONJ
ajfa-12270	88	31	make	make	VERB
ajfa-12270	88	32	better	well	ADJ
ajfa-12270	88	33	decisions	decision	NOUN
ajfa-12270	88	34	by	by	ADP
ajfa-12270	88	35	studying	study	VERB
ajfa-12270	88	36	the	the	DET
ajfa-12270	88	37	case	case	NOUN
ajfa-12270	88	38	of	of	ADP
ajfa-12270	88	39	the	the	DET
ajfa-12270	88	40	romanian	romanian	ADJ
ajfa-12270	88	41	manufacturing	manufacturing	NOUN
ajfa-12270	88	42	industries	industry	NOUN
ajfa-12270	88	43	.	.	PUNCT
ajfa-12270	89	1	the	the	DET
ajfa-12270	89	2	study	study	NOUN
ajfa-12270	89	3	relied	rely	VERB
ajfa-12270	89	4	on	on	ADP
ajfa-12270	89	5	the	the	DET
ajfa-12270	89	6	descriptive	descriptive	ADJ
ajfa-12270	89	7	approach	approach	NOUN
ajfa-12270	89	8	.	.	PUNCT
ajfa-12270	90	1	the	the	DET
ajfa-12270	90	2	most	most	ADV
ajfa-12270	90	3	important	important	ADJ
ajfa-12270	90	4	results	result	NOUN
ajfa-12270	90	5	were	be	AUX
ajfa-12270	90	6	that	that	SCONJ
ajfa-12270	90	7	the	the	DET
ajfa-12270	90	8	management	management	NOUN
ajfa-12270	90	9	accounting	accounting	NOUN
ajfa-12270	90	10	information	information	NOUN
ajfa-12270	90	11	is	be	AUX
ajfa-12270	90	12	very	very	ADV
ajfa-12270	90	13	important	important	ADJ
ajfa-12270	90	14	within	within	ADP
ajfa-12270	90	15	the	the	DET
ajfa-12270	90	16	entities	entity	NOUN
ajfa-12270	90	17	and	and	CCONJ
ajfa-12270	90	18	emphasis	emphasis	NOUN
ajfa-12270	90	19	that	that	SCONJ
ajfa-12270	90	20	managers	manager	NOUN
ajfa-12270	90	21	of	of	ADP
ajfa-12270	90	22	these	these	DET
ajfa-12270	90	23	companies	company	NOUN
ajfa-12270	90	24	need	need	VERB
ajfa-12270	90	25	the	the	DET
ajfa-12270	90	26	management	management	NOUN
ajfa-12270	90	27	accounting	accounting	NOUN
ajfa-12270	90	28	information	information	NOUN
ajfa-12270	90	29	in	in	ADP
ajfa-12270	90	30	time	time	NOUN
ajfa-12270	90	31	for	for	ADP
ajfa-12270	90	32	decision	decision	NOUN
ajfa-12270	90	33	making	making	NOUN
ajfa-12270	90	34	.	.	PUNCT
ajfa-12270	91	1	the	the	DET
ajfa-12270	91	2	study	study	NOUN
ajfa-12270	91	3	recommended	recommend	VERB
ajfa-12270	91	4	that	that	SCONJ
ajfa-12270	91	5	there	there	PRON
ajfa-12270	91	6	is	be	VERB
ajfa-12270	91	7	a	a	DET
ajfa-12270	91	8	need	need	NOUN
ajfa-12270	91	9	to	to	PART
ajfa-12270	91	10	improve	improve	VERB
ajfa-12270	91	11	utilization	utilization	NOUN
ajfa-12270	91	12	of	of	ADP
ajfa-12270	91	13	maps	map	NOUN
ajfa-12270	91	14	,	,	PUNCT
ajfa-12270	91	15	and	and	CCONJ
ajfa-12270	91	16	emphasized	emphasize	VERB
ajfa-12270	91	17	the	the	DET
ajfa-12270	91	18	need	need	NOUN
ajfa-12270	91	19	to	to	PART
ajfa-12270	91	20	increase	increase	VERB
ajfa-12270	91	21	implementation	implementation	NOUN
ajfa-12270	91	22	of	of	ADP
ajfa-12270	91	23	maps	map	NOUN
ajfa-12270	91	24	in	in	ADP
ajfa-12270	91	25	romanian	romanian	ADJ
ajfa-12270	91	26	manufacturing	manufacturing	NOUN
ajfa-12270	91	27	industries	industry	NOUN
ajfa-12270	91	28	.	.	PUNCT
ajfa-12270	92	1	al	al	PROPN
ajfa-12270	92	2	-	-	PUNCT
ajfa-12270	92	3	khalil	khalil	PROPN
ajfa-12270	92	4	(	(	PUNCT
ajfa-12270	92	5	2012	2012	NUM
ajfa-12270	92	6	)	)	PUNCT
ajfa-12270	92	7	the	the	DET
ajfa-12270	92	8	research	research	NOUN
ajfa-12270	92	9	aimed	aim	VERB
ajfa-12270	92	10	to	to	PART
ajfa-12270	92	11	demonstrate	demonstrate	VERB
ajfa-12270	92	12	the	the	DET
ajfa-12270	92	13	application	application	NOUN
ajfa-12270	92	14	of	of	ADP
ajfa-12270	92	15	modern	modern	ADJ
ajfa-12270	92	16	maps	map	NOUN
ajfa-12270	92	17	in	in	ADP
ajfa-12270	92	18	the	the	DET
ajfa-12270	92	19	jordanian	jordanian	ADJ
ajfa-12270	92	20	industrial	industrial	ADJ
ajfa-12270	92	21	companies	company	NOUN
ajfa-12270	92	22	and	and	CCONJ
ajfa-12270	92	23	to	to	PART
ajfa-12270	92	24	identify	identify	VERB
ajfa-12270	92	25	the	the	DET
ajfa-12270	92	26	difficulties	difficulty	NOUN
ajfa-12270	92	27	encountered	encounter	VERB
ajfa-12270	92	28	in	in	ADP
ajfa-12270	92	29	use	use	NOUN
ajfa-12270	92	30	of	of	ADP
ajfa-12270	92	31	these	these	DET
ajfa-12270	92	32	methods	method	NOUN
ajfa-12270	92	33	.	.	PUNCT
ajfa-12270	93	1	results	result	NOUN
ajfa-12270	93	2	showed	show	VERB
ajfa-12270	93	3	that	that	SCONJ
ajfa-12270	93	4	the	the	DET
ajfa-12270	93	5	jordanian	jordanian	ADJ
ajfa-12270	93	6	industrial	industrial	ADJ
ajfa-12270	93	7	companies	company	NOUN
ajfa-12270	93	8	apply	apply	VERB
ajfa-12270	93	9	modern	modern	ADJ
ajfa-12270	93	10	managerial	managerial	ADJ
ajfa-12270	93	11	accounting	accounting	NOUN
ajfa-12270	93	12	techniques	technique	NOUN
ajfa-12270	93	13	,	,	PUNCT
ajfa-12270	93	14	and	and	CCONJ
ajfa-12270	93	15	indicate	indicate	VERB
ajfa-12270	93	16	that	that	SCONJ
ajfa-12270	93	17	industrial	industrial	ADJ
ajfa-12270	93	18	companies	company	NOUN
ajfa-12270	93	19	are	be	AUX
ajfa-12270	93	20	implementing	implement	VERB
ajfa-12270	93	21	to	to	ADP
ajfa-12270	93	22	a	a	DET
ajfa-12270	93	23	high	high	ADJ
ajfa-12270	93	24	degree	degree	NOUN
ajfa-12270	93	25	the	the	DET
ajfa-12270	93	26	activity	activity	NOUN
ajfa-12270	93	27	based	base	VERB
ajfa-12270	93	28	costing	costing	NOUN
ajfa-12270	93	29	.	.	PUNCT
ajfa-12270	94	1	conclusions	conclusion	NOUN
ajfa-12270	94	2	emphasized	emphasize	VERB
ajfa-12270	94	3	the	the	DET
ajfa-12270	94	4	necessity	necessity	NOUN
ajfa-12270	94	5	of	of	ADP
ajfa-12270	94	6	continue	continue	VERB
ajfa-12270	94	7	applying	apply	VERB
ajfa-12270	94	8	and	and	CCONJ
ajfa-12270	94	9	enhancing	enhance	VERB
ajfa-12270	94	10	utilization	utilization	NOUN
ajfa-12270	94	11	of	of	ADP
ajfa-12270	94	12	these	these	DET
ajfa-12270	94	13	techniques	technique	NOUN
ajfa-12270	94	14	and	and	CCONJ
ajfa-12270	94	15	managers	manager	NOUN
ajfa-12270	94	16	should	should	AUX
ajfa-12270	94	17	select	select	VERB
ajfa-12270	94	18	the	the	DET
ajfa-12270	94	19	appropriate	appropriate	ADJ
ajfa-12270	94	20	technique	technique	NOUN
ajfa-12270	94	21	to	to	PART
ajfa-12270	94	22	utilize	utilize	VERB
ajfa-12270	94	23	the	the	DET
ajfa-12270	94	24	best	good	ADJ
ajfa-12270	94	25	of	of	ADP
ajfa-12270	94	26	it	it	PRON
ajfa-12270	94	27	.	.	PUNCT
ajfa-12270	95	1	the	the	DET
ajfa-12270	95	2	study	study	NOUN
ajfa-12270	95	3	out	out	ADP
ajfa-12270	95	4	lined	line	VERB
ajfa-12270	95	5	the	the	DET
ajfa-12270	95	6	importance	importance	NOUN
ajfa-12270	95	7	of	of	ADP
ajfa-12270	95	8	conducting	conduct	VERB
ajfa-12270	95	9	a	a	DET
ajfa-12270	95	10	feasibility	feasibility	NOUN
ajfa-12270	95	11	study	study	NOUN
ajfa-12270	95	12	for	for	ADP
ajfa-12270	95	13	each	each	DET
ajfa-12270	95	14	new	new	ADJ
ajfa-12270	95	15	method	method	NOUN
ajfa-12270	95	16	to	to	PART
ajfa-12270	95	17	be	be	AUX
ajfa-12270	95	18	applied	apply	VERB
ajfa-12270	95	19	and	and	CCONJ
ajfa-12270	95	20	a	a	DET
ajfa-12270	95	21	comparison	comparison	NOUN
ajfa-12270	95	22	between	between	ADP
ajfa-12270	95	23	costs	cost	NOUN
ajfa-12270	95	24	incurred	incur	VERB
ajfa-12270	95	25	by	by	ADP
ajfa-12270	95	26	this	this	DET
ajfa-12270	95	27	application	application	NOUN
ajfa-12270	95	28	and	and	CCONJ
ajfa-12270	95	29	benefits	benefit	NOUN
ajfa-12270	95	30	the	the	DET
ajfa-12270	95	31	company	company	NOUN
ajfa-12270	95	32	could	could	AUX
ajfa-12270	95	33	gain	gain	VERB
ajfa-12270	95	34	of	of	ADP
ajfa-12270	95	35	it	it	PRON
ajfa-12270	95	36	.	.	PUNCT
ajfa-12270	96	1	also	also	ADV
ajfa-12270	96	2	,	,	PUNCT
ajfa-12270	96	3	researcher	researcher	NOUN
ajfa-12270	96	4	believes	believe	VERB
ajfa-12270	96	5	that	that	SCONJ
ajfa-12270	96	6	there	there	PRON
ajfa-12270	96	7	is	be	VERB
ajfa-12270	96	8	a	a	DET
ajfa-12270	96	9	need	need	NOUN
ajfa-12270	96	10	to	to	PART
ajfa-12270	96	11	ensure	ensure	VERB
ajfa-12270	96	12	the	the	DET
ajfa-12270	96	13	existence	existence	NOUN
ajfa-12270	96	14	of	of	ADP
ajfa-12270	96	15	an	an	DET
ajfa-12270	96	16	active	active	ADJ
ajfa-12270	96	17	administration	administration	NOUN
ajfa-12270	96	18	structure	structure	NOUN
ajfa-12270	96	19	which	which	PRON
ajfa-12270	96	20	is	be	AUX
ajfa-12270	96	21	the	the	DET
ajfa-12270	96	22	main	main	ADJ
ajfa-12270	96	23	and	and	CCONJ
ajfa-12270	96	24	most	most	ADV
ajfa-12270	96	25	important	important	ADJ
ajfa-12270	96	26	reason	reason	NOUN
ajfa-12270	96	27	for	for	ADP
ajfa-12270	96	28	the	the	DET
ajfa-12270	96	29	success	success	NOUN
ajfa-12270	96	30	of	of	ADP
ajfa-12270	96	31	applying	apply	VERB
ajfa-12270	96	32	the	the	DET
ajfa-12270	96	33	modern	modern	ADJ
ajfa-12270	96	34	maps	map	NOUN
ajfa-12270	96	35	,	,	PUNCT
ajfa-12270	96	36	moreover	moreover	ADV
ajfa-12270	96	37	,	,	PUNCT
ajfa-12270	96	38	the	the	DET
ajfa-12270	96	39	necessity	necessity	NOUN
ajfa-12270	96	40	to	to	PART
ajfa-12270	96	41	train	train	VERB
ajfa-12270	96	42	employees	employee	NOUN
ajfa-12270	96	43	before	before	ADP
ajfa-12270	96	44	the	the	DET
ajfa-12270	96	45	adoption	adoption	NOUN
ajfa-12270	96	46	of	of	ADP
ajfa-12270	96	47	maps	map	NOUN
ajfa-12270	96	48	in	in	ADP
ajfa-12270	96	49	order	order	NOUN
ajfa-12270	96	50	to	to	PART
ajfa-12270	96	51	benefit	benefit	VERB
ajfa-12270	96	52	from	from	ADP
ajfa-12270	96	53	these	these	DET
ajfa-12270	96	54	techniques	technique	NOUN
ajfa-12270	96	55	ideally	ideally	ADV
ajfa-12270	96	56	.	.	PUNCT
ajfa-12270	97	1	ashfaq	ashfaq	NOUN
ajfa-12270	97	2	,	,	PUNCT
ajfa-12270	97	3	et	et	PROPN
ajfa-12270	97	4	al	al	PROPN
ajfa-12270	97	5	(	(	PUNCT
ajfa-12270	97	6	2014	2014	NUM
ajfa-12270	97	7	)	)	PUNCT
ajfa-12270	97	8	the	the	DET
ajfa-12270	97	9	study	study	NOUN
ajfa-12270	97	10	examined	examine	VERB
ajfa-12270	97	11	the	the	DET
ajfa-12270	97	12	level	level	NOUN
ajfa-12270	97	13	of	of	ADP
ajfa-12270	97	14	using	use	VERB
ajfa-12270	97	15	maps	map	NOUN
ajfa-12270	97	16	in	in	ADP
ajfa-12270	97	17	service	service	NOUN
ajfa-12270	97	18	sector	sector	NOUN
ajfa-12270	97	19	in	in	ADP
ajfa-12270	97	20	pakistan	pakistan	PROPN
ajfa-12270	97	21	represented	represent	VERB
ajfa-12270	97	22	by	by	ADP
ajfa-12270	97	23	insurance	insurance	NOUN
ajfa-12270	97	24	,	,	PUNCT
ajfa-12270	97	25	banking	banking	NOUN
ajfa-12270	97	26	,	,	PUNCT
ajfa-12270	97	27	telecommunication	telecommunication	NOUN
ajfa-12270	97	28	and	and	CCONJ
ajfa-12270	97	29	computer	computer	NOUN
ajfa-12270	97	30	service	service	NOUN
ajfa-12270	97	31	companies	company	NOUN
ajfa-12270	97	32	.	.	PUNCT
ajfa-12270	98	1	investigation	investigation	NOUN
ajfa-12270	98	2	made	make	VERB
ajfa-12270	98	3	to	to	PART
ajfa-12270	98	4	assess	assess	VERB
ajfa-12270	98	5	the	the	DET
ajfa-12270	98	6	use	use	NOUN
ajfa-12270	98	7	of	of	ADP
ajfa-12270	98	8	maps	map	NOUN
ajfa-12270	98	9	in	in	ADP
ajfa-12270	98	10	companies	company	NOUN
ajfa-12270	98	11	which	which	PRON
ajfa-12270	98	12	are	be	AUX
ajfa-12270	98	13	moving	move	VERB
ajfa-12270	98	14	from	from	ADP
ajfa-12270	98	15	growth	growth	NOUN
ajfa-12270	98	16	to	to	ADP
ajfa-12270	98	17	maturity	maturity	NOUN
ajfa-12270	98	18	stage	stage	NOUN
ajfa-12270	98	19	.	.	PUNCT
ajfa-12270	99	1	the	the	DET
ajfa-12270	99	2	study	study	NOUN
ajfa-12270	99	3	concluded	conclude	VERB
ajfa-12270	99	4	that	that	SCONJ
ajfa-12270	99	5	traditional	traditional	ADJ
ajfa-12270	99	6	maps	map	NOUN
ajfa-12270	99	7	are	be	AUX
ajfa-12270	99	8	still	still	ADV
ajfa-12270	99	9	used	use	VERB
ajfa-12270	99	10	more	more	ADJ
ajfa-12270	99	11	than	than	ADP
ajfa-12270	99	12	advanced	advanced	ADJ
ajfa-12270	99	13	methods	method	NOUN
ajfa-12270	99	14	.	.	PUNCT
ajfa-12270	100	1	conclusion	conclusion	NOUN
ajfa-12270	100	2	reveals	reveal	VERB
ajfa-12270	100	3	that	that	SCONJ
ajfa-12270	100	4	both	both	CCONJ
ajfa-12270	100	5	traditional	traditional	ADJ
ajfa-12270	100	6	and	and	CCONJ
ajfa-12270	100	7	advanced	advanced	ADJ
ajfa-12270	100	8	maps	map	NOUN
ajfa-12270	100	9	are	be	AUX
ajfa-12270	100	10	important	important	ADJ
ajfa-12270	100	11	for	for	ADP
ajfa-12270	100	12	asian	asian	ADJ
ajfa-12270	100	13	journal	journal	NOUN
ajfa-12270	100	14	of	of	ADP
ajfa-12270	100	15	finance	finance	PROPN
ajfa-12270	100	16	&	&	CCONJ
ajfa-12270	100	17	accounting	accounting	PROPN
ajfa-12270	100	18	issn	issn	PROPN
ajfa-12270	100	19	1946	1946	NUM
ajfa-12270	100	20	-	-	PUNCT
ajfa-12270	100	21	052x	052x	NOUN
ajfa-12270	100	22	2018	2018	NUM
ajfa-12270	100	23	,	,	PUNCT
ajfa-12270	100	24	vol	vol	NOUN
ajfa-12270	100	25	.	.	PROPN
ajfa-12270	100	26	10	10	NUM
ajfa-12270	100	27	,	,	PUNCT
ajfa-12270	100	28	no	no	INTJ
ajfa-12270	100	29	.	.	NOUN
ajfa-12270	100	30	1	1	NUM
ajfa-12270	100	31	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	100	32	374	374	NUM
ajfa-12270	100	33	service	service	NOUN
ajfa-12270	100	34	sector	sector	NOUN
ajfa-12270	100	35	and	and	CCONJ
ajfa-12270	100	36	companies	company	NOUN
ajfa-12270	100	37	can	can	AUX
ajfa-12270	100	38	get	get	VERB
ajfa-12270	100	39	more	more	ADJ
ajfa-12270	100	40	benefits	benefit	NOUN
ajfa-12270	100	41	.	.	PUNCT
ajfa-12270	101	1	andrei	andrei	NOUN
ajfa-12270	101	2	(	(	PUNCT
ajfa-12270	101	3	2017	2017	NUM
ajfa-12270	101	4	)	)	PUNCT
ajfa-12270	101	5	believes	believe	VERB
ajfa-12270	101	6	that	that	SCONJ
ajfa-12270	101	7	an	an	DET
ajfa-12270	101	8	implementing	implementing	NOUN
ajfa-12270	101	9	of	of	ADP
ajfa-12270	101	10	management	management	NOUN
ajfa-12270	101	11	accounting	accounting	NOUN
ajfa-12270	101	12	systems	system	NOUN
ajfa-12270	101	13	should	should	AUX
ajfa-12270	101	14	take	take	VERB
ajfa-12270	101	15	into	into	ADP
ajfa-12270	101	16	account	account	NOUN
ajfa-12270	101	17	the	the	DET
ajfa-12270	101	18	mentality	mentality	NOUN
ajfa-12270	101	19	and	and	CCONJ
ajfa-12270	101	20	culture	culture	NOUN
ajfa-12270	101	21	that	that	SCONJ
ajfa-12270	101	22	people	people	NOUN
ajfa-12270	101	23	involved	involve	VERB
ajfa-12270	101	24	in	in	ADP
ajfa-12270	101	25	practicing	practice	VERB
ajfa-12270	101	26	the	the	DET
ajfa-12270	101	27	maps	map	NOUN
ajfa-12270	101	28	.	.	PUNCT
ajfa-12270	102	1	he	he	PRON
ajfa-12270	102	2	also	also	ADV
ajfa-12270	102	3	pointed	point	VERB
ajfa-12270	102	4	out	out	ADP
ajfa-12270	102	5	that	that	SCONJ
ajfa-12270	102	6	management	management	NOUN
ajfa-12270	102	7	behavior	behavior	NOUN
ajfa-12270	102	8	can	can	AUX
ajfa-12270	102	9	affect	affect	VERB
ajfa-12270	102	10	the	the	DET
ajfa-12270	102	11	practices	practice	NOUN
ajfa-12270	102	12	of	of	ADP
ajfa-12270	102	13	managerial	managerial	ADJ
ajfa-12270	102	14	accounting	accounting	NOUN
ajfa-12270	102	15	,	,	PUNCT
ajfa-12270	102	16	and	and	CCONJ
ajfa-12270	102	17	applying	apply	VERB
ajfa-12270	102	18	of	of	ADP
ajfa-12270	102	19	management	management	NOUN
ajfa-12270	102	20	accounting	accounting	NOUN
ajfa-12270	102	21	systems	system	NOUN
ajfa-12270	102	22	suffering	suffering	NOUN
ajfa-12270	102	23	due	due	ADP
ajfa-12270	102	24	to	to	ADP
ajfa-12270	102	25	the	the	DET
ajfa-12270	102	26	lack	lack	NOUN
ajfa-12270	102	27	of	of	ADP
ajfa-12270	102	28	professionals	professional	NOUN
ajfa-12270	102	29	in	in	ADP
ajfa-12270	102	30	the	the	DET
ajfa-12270	102	31	field	field	NOUN
ajfa-12270	102	32	and	and	CCONJ
ajfa-12270	102	33	inadequate	inadequate	ADJ
ajfa-12270	102	34	managerial	managerial	ADJ
ajfa-12270	102	35	vision	vision	NOUN
ajfa-12270	102	36	at	at	ADP
ajfa-12270	102	37	national	national	ADJ
ajfa-12270	102	38	level	level	NOUN
ajfa-12270	102	39	in	in	ADP
ajfa-12270	102	40	romania	romania	PROPN
ajfa-12270	102	41	.	.	PUNCT
ajfa-12270	103	1	he	he	PRON
ajfa-12270	103	2	concluded	conclude	VERB
ajfa-12270	103	3	that	that	SCONJ
ajfa-12270	103	4	organizations	organization	NOUN
ajfa-12270	103	5	need	need	VERB
ajfa-12270	103	6	more	more	ADJ
ajfa-12270	103	7	stimulation	stimulation	NOUN
ajfa-12270	103	8	to	to	PART
ajfa-12270	103	9	adopt	adopt	VERB
ajfa-12270	103	10	management	management	NOUN
ajfa-12270	103	11	accounting	accounting	NOUN
ajfa-12270	103	12	systems	system	NOUN
ajfa-12270	103	13	and	and	CCONJ
ajfa-12270	103	14	call	call	VERB
ajfa-12270	103	15	the	the	DET
ajfa-12270	103	16	professional	professional	ADJ
ajfa-12270	103	17	and	and	CCONJ
ajfa-12270	103	18	academic	academic	ADJ
ajfa-12270	103	19	accountants	accountant	NOUN
ajfa-12270	103	20	to	to	PART
ajfa-12270	103	21	be	be	AUX
ajfa-12270	103	22	more	more	ADV
ajfa-12270	103	23	active	active	ADJ
ajfa-12270	103	24	in	in	ADP
ajfa-12270	103	25	identifying	identify	VERB
ajfa-12270	103	26	and	and	CCONJ
ajfa-12270	103	27	assessing	assess	VERB
ajfa-12270	103	28	the	the	DET
ajfa-12270	103	29	new	new	ADJ
ajfa-12270	103	30	management	management	NOUN
ajfa-12270	103	31	accounting	accounting	NOUN
ajfa-12270	103	32	systems	system	NOUN
ajfa-12270	103	33	,	,	PUNCT
ajfa-12270	103	34	as	as	ADV
ajfa-12270	103	35	well	well	ADV
ajfa-12270	103	36	as	as	ADP
ajfa-12270	103	37	more	more	ADV
ajfa-12270	103	38	empirical	empirical	ADJ
ajfa-12270	103	39	studies	study	NOUN
ajfa-12270	103	40	and	and	CCONJ
ajfa-12270	103	41	field	field	NOUN
ajfa-12270	103	42	research	research	NOUN
ajfa-12270	103	43	are	be	AUX
ajfa-12270	103	44	necessary	necessary	ADJ
ajfa-12270	103	45	to	to	PART
ajfa-12270	103	46	assess	assess	VERB
ajfa-12270	103	47	the	the	DET
ajfa-12270	103	48	aspects	aspect	NOUN
ajfa-12270	103	49	related	relate	VERB
ajfa-12270	103	50	to	to	ADP
ajfa-12270	103	51	the	the	DET
ajfa-12270	103	52	implications	implication	NOUN
ajfa-12270	103	53	of	of	ADP
ajfa-12270	103	54	human	human	ADJ
ajfa-12270	103	55	nature	nature	NOUN
ajfa-12270	103	56	in	in	ADP
ajfa-12270	103	57	implementation	implementation	NOUN
ajfa-12270	103	58	processes	process	NOUN
ajfa-12270	103	59	should	should	AUX
ajfa-12270	103	60	n’t	not	PART
ajfa-12270	103	61	be	be	AUX
ajfa-12270	103	62	ignored	ignore	VERB
ajfa-12270	103	63	.	.	PUNCT
ajfa-12270	104	1	cuzdriorean	cuzdriorean	PROPN
ajfa-12270	104	2	(	(	PUNCT
ajfa-12270	104	3	2017	2017	NUM
ajfa-12270	104	4	)	)	PUNCT
ajfa-12270	104	5	the	the	DET
ajfa-12270	104	6	objective	objective	NOUN
ajfa-12270	104	7	of	of	ADP
ajfa-12270	104	8	the	the	DET
ajfa-12270	104	9	study	study	NOUN
ajfa-12270	104	10	was	be	AUX
ajfa-12270	104	11	to	to	PART
ajfa-12270	104	12	examines	examines	VERB
ajfa-12270	104	13	the	the	DET
ajfa-12270	104	14	maps	map	NOUN
ajfa-12270	104	15	adopted	adopt	VERB
ajfa-12270	104	16	by	by	ADP
ajfa-12270	104	17	the	the	DET
ajfa-12270	104	18	romanian	romanian	ADJ
ajfa-12270	104	19	small	small	ADJ
ajfa-12270	104	20	and	and	CCONJ
ajfa-12270	104	21	medium	medium	ADJ
ajfa-12270	104	22	size	size	NOUN
ajfa-12270	104	23	enterprises	enterprise	NOUN
ajfa-12270	104	24	.	.	PUNCT
ajfa-12270	105	1	the	the	DET
ajfa-12270	105	2	researcher	researcher	NOUN
ajfa-12270	105	3	investigated	investigate	VERB
ajfa-12270	105	4	thirty	thirty	NUM
ajfa-12270	105	5	seven	seven	NUM
ajfa-12270	105	6	enterprises	enterprise	NOUN
ajfa-12270	105	7	to	to	PART
ajfa-12270	105	8	determine	determine	VERB
ajfa-12270	105	9	which	which	DET
ajfa-12270	105	10	tools	tool	NOUN
ajfa-12270	105	11	are	be	AUX
ajfa-12270	105	12	being	be	AUX
ajfa-12270	105	13	used	use	VERB
ajfa-12270	105	14	by	by	ADP
ajfa-12270	105	15	romanian	romanian	ADJ
ajfa-12270	105	16	small	small	ADJ
ajfa-12270	105	17	and	and	CCONJ
ajfa-12270	105	18	medium	medium	ADJ
ajfa-12270	105	19	size	size	NOUN
ajfa-12270	105	20	enterprises	enterprise	NOUN
ajfa-12270	105	21	,	,	PUNCT
ajfa-12270	105	22	moreover	moreover	ADV
ajfa-12270	105	23	to	to	PART
ajfa-12270	105	24	identify	identify	VERB
ajfa-12270	105	25	reasons	reason	NOUN
ajfa-12270	105	26	why	why	SCONJ
ajfa-12270	105	27	some	some	DET
ajfa-12270	105	28	specific	specific	ADJ
ajfa-12270	105	29	maps	map	NOUN
ajfa-12270	105	30	are	be	AUX
ajfa-12270	105	31	not	not	PART
ajfa-12270	105	32	being	be	AUX
ajfa-12270	105	33	used	use	VERB
ajfa-12270	105	34	.	.	PUNCT
ajfa-12270	106	1	the	the	DET
ajfa-12270	106	2	study	study	NOUN
ajfa-12270	106	3	pointed	point	VERB
ajfa-12270	106	4	out	out	ADP
ajfa-12270	106	5	that	that	SCONJ
ajfa-12270	106	6	a	a	DET
ajfa-12270	106	7	large	large	ADJ
ajfa-12270	106	8	number	number	NOUN
ajfa-12270	106	9	of	of	ADP
ajfa-12270	106	10	enterprises	enterprise	NOUN
ajfa-12270	106	11	use	use	VERB
ajfa-12270	106	12	a	a	DET
ajfa-12270	106	13	few	few	ADJ
ajfa-12270	106	14	number	number	NOUN
ajfa-12270	106	15	of	of	ADP
ajfa-12270	106	16	maps	map	NOUN
ajfa-12270	106	17	such	such	ADJ
ajfa-12270	106	18	as	as	ADP
ajfa-12270	106	19	budgeting	budgeting	NOUN
ajfa-12270	106	20	systems	system	NOUN
ajfa-12270	106	21	for	for	ADP
ajfa-12270	106	22	controlling	control	VERB
ajfa-12270	106	23	costs	cost	NOUN
ajfa-12270	106	24	and	and	CCONJ
ajfa-12270	106	25	planning	plan	VERB
ajfa-12270	106	26	cash	cash	NOUN
ajfa-12270	106	27	flows	flow	NOUN
ajfa-12270	106	28	,	,	PUNCT
ajfa-12270	106	29	and	and	CCONJ
ajfa-12270	106	30	a	a	DET
ajfa-12270	106	31	very	very	ADV
ajfa-12270	106	32	little	little	ADJ
ajfa-12270	106	33	use	use	NOUN
ajfa-12270	106	34	of	of	ADP
ajfa-12270	106	35	modern	modern	ADJ
ajfa-12270	106	36	maps	map	NOUN
ajfa-12270	106	37	such	such	ADJ
ajfa-12270	106	38	as	as	ADP
ajfa-12270	106	39	benchmarking	benchmarke	VERB
ajfa-12270	106	40	and	and	CCONJ
ajfa-12270	106	41	performance	performance	NOUN
ajfa-12270	106	42	reporting	reporting	NOUN
ajfa-12270	106	43	based	base	VERB
ajfa-12270	106	44	on	on	ADP
ajfa-12270	106	45	financial	financial	ADJ
ajfa-12270	106	46	and	and	CCONJ
ajfa-12270	106	47	non	non	ADJ
ajfa-12270	106	48	-	-	ADJ
ajfa-12270	106	49	financial	financial	ADJ
ajfa-12270	106	50	indicators	indicator	NOUN
ajfa-12270	106	51	.	.	PUNCT
ajfa-12270	107	1	the	the	DET
ajfa-12270	107	2	researcher	researcher	NOUN
ajfa-12270	107	3	attributed	attribute	VERB
ajfa-12270	107	4	the	the	DET
ajfa-12270	107	5	finding	finding	NOUN
ajfa-12270	107	6	to	to	ADP
ajfa-12270	107	7	the	the	DET
ajfa-12270	107	8	fact	fact	NOUN
ajfa-12270	107	9	that	that	SCONJ
ajfa-12270	107	10	the	the	DET
ajfa-12270	107	11	main	main	ADJ
ajfa-12270	107	12	reasons	reason	NOUN
ajfa-12270	107	13	for	for	ADP
ajfa-12270	107	14	not	not	PART
ajfa-12270	107	15	adopting	adopt	VERB
ajfa-12270	107	16	certain	certain	ADJ
ajfa-12270	107	17	traditional	traditional	ADJ
ajfa-12270	107	18	and	and	CCONJ
ajfa-12270	107	19	modern	modern	ADJ
ajfa-12270	107	20	maps	map	NOUN
ajfa-12270	107	21	were	be	AUX
ajfa-12270	107	22	the	the	DET
ajfa-12270	107	23	lack	lack	NOUN
ajfa-12270	107	24	of	of	ADP
ajfa-12270	107	25	management	management	NOUN
ajfa-12270	107	26	commitment	commitment	NOUN
ajfa-12270	107	27	or	or	CCONJ
ajfa-12270	107	28	high	high	ADJ
ajfa-12270	107	29	costs	cost	NOUN
ajfa-12270	107	30	of	of	ADP
ajfa-12270	107	31	implementation	implementation	NOUN
ajfa-12270	107	32	and	and	CCONJ
ajfa-12270	107	33	that	that	PRON
ajfa-12270	107	34	have	have	AUX
ajfa-12270	107	35	led	lead	VERB
ajfa-12270	107	36	to	to	ADP
ajfa-12270	107	37	a	a	DET
ajfa-12270	107	38	conclusion	conclusion	NOUN
ajfa-12270	107	39	that	that	SCONJ
ajfa-12270	107	40	romanian	romanian	ADJ
ajfa-12270	107	41	small	small	ADJ
ajfa-12270	107	42	and	and	CCONJ
ajfa-12270	107	43	medium	medium	ADJ
ajfa-12270	107	44	size	size	NOUN
ajfa-12270	107	45	enterprises	enterprise	NOUN
ajfa-12270	107	46	heavily	heavily	ADV
ajfa-12270	107	47	rely	rely	VERB
ajfa-12270	107	48	on	on	ADP
ajfa-12270	107	49	traditional	traditional	ADJ
ajfa-12270	107	50	maps	map	NOUN
ajfa-12270	107	51	rather	rather	ADV
ajfa-12270	107	52	than	than	ADP
ajfa-12270	107	53	modern	modern	ADJ
ajfa-12270	107	54	maps	map	NOUN
ajfa-12270	107	55	.	.	PUNCT
ajfa-12270	108	1	ahmad	ahmad	PROPN
ajfa-12270	108	2	(	(	PUNCT
ajfa-12270	108	3	2017	2017	NUM
ajfa-12270	108	4	)	)	PUNCT
ajfa-12270	108	5	the	the	DET
ajfa-12270	108	6	study	study	NOUN
ajfa-12270	108	7	aimed	aim	VERB
ajfa-12270	108	8	to	to	PART
ajfa-12270	108	9	explore	explore	VERB
ajfa-12270	108	10	the	the	DET
ajfa-12270	108	11	extent	extent	NOUN
ajfa-12270	108	12	use	use	NOUN
ajfa-12270	108	13	and	and	CCONJ
ajfa-12270	108	14	implementation	implementation	NOUN
ajfa-12270	108	15	of	of	ADP
ajfa-12270	108	16	maps	map	NOUN
ajfa-12270	108	17	among	among	ADP
ajfa-12270	108	18	malaysian	malaysian	ADJ
ajfa-12270	108	19	small	small	ADJ
ajfa-12270	108	20	and	and	CCONJ
ajfa-12270	108	21	medium	medium	ADJ
ajfa-12270	108	22	size	size	NOUN
ajfa-12270	108	23	enterprises	enterprise	NOUN
ajfa-12270	108	24	in	in	ADP
ajfa-12270	108	25	manufacturing	manufacturing	NOUN
ajfa-12270	108	26	sector	sector	NOUN
ajfa-12270	108	27	and	and	CCONJ
ajfa-12270	108	28	focused	focus	VERB
ajfa-12270	108	29	in	in	ADP
ajfa-12270	108	30	finding	find	VERB
ajfa-12270	108	31	a	a	DET
ajfa-12270	108	32	relationship	relationship	NOUN
ajfa-12270	108	33	between	between	ADP
ajfa-12270	108	34	maps	map	NOUN
ajfa-12270	108	35	and	and	CCONJ
ajfa-12270	108	36	performance	performance	NOUN
ajfa-12270	108	37	.	.	PUNCT
ajfa-12270	109	1	the	the	DET
ajfa-12270	109	2	study	study	NOUN
ajfa-12270	109	3	sought	seek	VERB
ajfa-12270	109	4	to	to	PART
ajfa-12270	109	5	measure	measure	VERB
ajfa-12270	109	6	the	the	DET
ajfa-12270	109	7	level	level	NOUN
ajfa-12270	109	8	of	of	ADP
ajfa-12270	109	9	applying	apply	VERB
ajfa-12270	109	10	maps	map	NOUN
ajfa-12270	109	11	and	and	CCONJ
ajfa-12270	109	12	found	find	VERB
ajfa-12270	109	13	a	a	DET
ajfa-12270	109	14	difference	difference	NOUN
ajfa-12270	109	15	between	between	ADP
ajfa-12270	109	16	traditional	traditional	ADJ
ajfa-12270	109	17	and	and	CCONJ
ajfa-12270	109	18	sophisticated	sophisticated	ADJ
ajfa-12270	109	19	approach	approach	NOUN
ajfa-12270	109	20	.	.	PUNCT
ajfa-12270	110	1	furthermore	furthermore	ADV
ajfa-12270	110	2	,	,	PUNCT
ajfa-12270	110	3	sophisticated	sophisticated	ADJ
ajfa-12270	110	4	maps	map	NOUN
ajfa-12270	110	5	are	be	AUX
ajfa-12270	110	6	frequently	frequently	ADV
ajfa-12270	110	7	utilized	utilize	VERB
ajfa-12270	110	8	by	by	ADP
ajfa-12270	110	9	larger	large	ADJ
ajfa-12270	110	10	enterprises	enterprise	NOUN
ajfa-12270	110	11	and	and	CCONJ
ajfa-12270	110	12	effect	effect	NOUN
ajfa-12270	110	13	of	of	ADP
ajfa-12270	110	14	size	size	NOUN
ajfa-12270	110	15	is	be	AUX
ajfa-12270	110	16	an	an	DET
ajfa-12270	110	17	important	important	ADJ
ajfa-12270	110	18	factor	factor	NOUN
ajfa-12270	110	19	leads	lead	VERB
ajfa-12270	110	20	to	to	ADP
ajfa-12270	110	21	adoption	adoption	NOUN
ajfa-12270	110	22	of	of	ADP
ajfa-12270	110	23	maps	map	NOUN
ajfa-12270	110	24	.	.	PUNCT
ajfa-12270	111	1	the	the	DET
ajfa-12270	111	2	study	study	NOUN
ajfa-12270	111	3	indicated	indicate	VERB
ajfa-12270	111	4	that	that	SCONJ
ajfa-12270	111	5	a	a	DET
ajfa-12270	111	6	certain	certain	ADJ
ajfa-12270	111	7	maps	map	NOUN
ajfa-12270	111	8	are	be	AUX
ajfa-12270	111	9	found	find	VERB
ajfa-12270	111	10	to	to	PART
ajfa-12270	111	11	have	have	VERB
ajfa-12270	111	12	significant	significant	ADJ
ajfa-12270	111	13	relationships	relationship	NOUN
ajfa-12270	111	14	with	with	ADP
ajfa-12270	111	15	performance	performance	NOUN
ajfa-12270	111	16	and	and	CCONJ
ajfa-12270	111	17	findings	finding	NOUN
ajfa-12270	111	18	have	have	AUX
ajfa-12270	111	19	emphasized	emphasize	VERB
ajfa-12270	111	20	the	the	DET
ajfa-12270	111	21	importance	importance	NOUN
ajfa-12270	111	22	and	and	CCONJ
ajfa-12270	111	23	need	need	NOUN
ajfa-12270	111	24	of	of	ADP
ajfa-12270	111	25	maps	map	NOUN
ajfa-12270	111	26	in	in	ADP
ajfa-12270	111	27	malaysian	malaysian	ADJ
ajfa-12270	111	28	organizations	organization	NOUN
ajfa-12270	111	29	.	.	PUNCT
ajfa-12270	112	1	the	the	DET
ajfa-12270	112	2	most	most	ADV
ajfa-12270	112	3	utilized	utilize	VERB
ajfa-12270	112	4	practices	practice	NOUN
ajfa-12270	112	5	were	be	AUX
ajfa-12270	112	6	,	,	PUNCT
ajfa-12270	112	7	costing	cost	VERB
ajfa-12270	112	8	system	system	NOUN
ajfa-12270	112	9	and	and	CCONJ
ajfa-12270	112	10	performance	performance	NOUN
ajfa-12270	112	11	measurement	measurement	NOUN
ajfa-12270	112	12	system	system	NOUN
ajfa-12270	112	13	,	,	PUNCT
ajfa-12270	112	14	budgeting	budgeting	NOUN
ajfa-12270	112	15	system	system	NOUN
ajfa-12270	112	16	,	,	PUNCT
ajfa-12270	112	17	decision	decision	NOUN
ajfa-12270	112	18	support	support	NOUN
ajfa-12270	112	19	system	system	NOUN
ajfa-12270	112	20	and	and	CCONJ
ajfa-12270	112	21	strategic	strategic	ADJ
ajfa-12270	112	22	management	management	NOUN
ajfa-12270	112	23	accounting	accounting	NOUN
ajfa-12270	112	24	,	,	PUNCT
ajfa-12270	112	25	but	but	CCONJ
ajfa-12270	112	26	the	the	DET
ajfa-12270	112	27	study	study	NOUN
ajfa-12270	112	28	revealed	reveal	VERB
ajfa-12270	112	29	that	that	SCONJ
ajfa-12270	112	30	an	an	DET
ajfa-12270	112	31	employment	employment	NOUN
ajfa-12270	112	32	of	of	ADP
ajfa-12270	112	33	new	new	ADJ
ajfa-12270	112	34	management	management	NOUN
ajfa-12270	112	35	accounting	accounting	NOUN
ajfa-12270	112	36	skills	skill	NOUN
ajfa-12270	112	37	,	,	PUNCT
ajfa-12270	112	38	such	such	ADJ
ajfa-12270	112	39	as	as	ADP
ajfa-12270	112	40	activity	activity	NOUN
ajfa-12270	112	41	based	base	VERB
ajfa-12270	112	42	costing	costing	NOUN
ajfa-12270	112	43	and	and	CCONJ
ajfa-12270	112	44	strategic	strategic	ADJ
ajfa-12270	112	45	management	management	NOUN
ajfa-12270	112	46	accounting	accounting	NOUN
ajfa-12270	112	47	and	and	CCONJ
ajfa-12270	112	48	other	other	ADJ
ajfa-12270	112	49	modern	modern	ADJ
ajfa-12270	112	50	techniques	technique	NOUN
ajfa-12270	112	51	,	,	PUNCT
ajfa-12270	112	52	are	be	AUX
ajfa-12270	112	53	less	less	ADV
ajfa-12270	112	54	utilized	utilize	VERB
ajfa-12270	112	55	than	than	ADP
ajfa-12270	112	56	basic	basic	ADJ
ajfa-12270	112	57	techniques	technique	NOUN
ajfa-12270	112	58	,	,	PUNCT
ajfa-12270	112	59	and	and	CCONJ
ajfa-12270	112	60	the	the	DET
ajfa-12270	112	61	traditional	traditional	ADJ
ajfa-12270	112	62	maps	map	NOUN
ajfa-12270	112	63	are	be	AUX
ajfa-12270	112	64	still	still	ADV
ajfa-12270	112	65	dominant	dominant	ADJ
ajfa-12270	112	66	.	.	PUNCT
ajfa-12270	113	1	finding	finding	NOUN
ajfa-12270	113	2	were	be	AUX
ajfa-12270	113	3	concluded	conclude	VERB
ajfa-12270	113	4	that	that	SCONJ
ajfa-12270	113	5	using	use	VERB
ajfa-12270	113	6	of	of	ADP
ajfa-12270	113	7	maps	map	NOUN
ajfa-12270	113	8	have	have	VERB
ajfa-12270	113	9	significant	significant	ADJ
ajfa-12270	113	10	roles	role	NOUN
ajfa-12270	113	11	for	for	ADP
ajfa-12270	113	12	increasing	increase	VERB
ajfa-12270	113	13	the	the	DET
ajfa-12270	113	14	level	level	NOUN
ajfa-12270	113	15	of	of	ADP
ajfa-12270	113	16	efficiency	efficiency	NOUN
ajfa-12270	113	17	and	and	CCONJ
ajfa-12270	113	18	performance	performance	NOUN
ajfa-12270	113	19	of	of	ADP
ajfa-12270	113	20	small	small	ADJ
ajfa-12270	113	21	and	and	CCONJ
ajfa-12270	113	22	medium	medium	ADJ
ajfa-12270	113	23	size	size	NOUN
ajfa-12270	113	24	enterprises	enterprise	NOUN
ajfa-12270	113	25	,	,	PUNCT
ajfa-12270	113	26	and	and	CCONJ
ajfa-12270	113	27	suggests	suggest	VERB
ajfa-12270	113	28	to	to	PART
ajfa-12270	113	29	improve	improve	VERB
ajfa-12270	113	30	awareness	awareness	NOUN
ajfa-12270	113	31	and	and	CCONJ
ajfa-12270	113	32	understanding	understand	VERB
ajfa-12270	113	33	the	the	DET
ajfa-12270	113	34	effect	effect	NOUN
ajfa-12270	113	35	and	and	CCONJ
ajfa-12270	113	36	the	the	DET
ajfa-12270	113	37	relationship	relationship	NOUN
ajfa-12270	113	38	between	between	ADP
ajfa-12270	113	39	maps	map	NOUN
ajfa-12270	113	40	and	and	CCONJ
ajfa-12270	113	41	performance	performance	NOUN
ajfa-12270	113	42	.	.	PUNCT
ajfa-12270	114	1	5	5	X
ajfa-12270	114	2	.	.	X
ajfa-12270	114	3	study	study	NOUN
ajfa-12270	114	4	hypotheses	hypothesis	NOUN
ajfa-12270	114	5	based	base	VERB
ajfa-12270	114	6	on	on	ADP
ajfa-12270	114	7	the	the	DET
ajfa-12270	114	8	above	above	ADJ
ajfa-12270	114	9	presentation	presentation	NOUN
ajfa-12270	114	10	,	,	PUNCT
ajfa-12270	114	11	and	and	CCONJ
ajfa-12270	114	12	in	in	ADP
ajfa-12270	114	13	order	order	NOUN
ajfa-12270	114	14	to	to	PART
ajfa-12270	114	15	answer	answer	VERB
ajfa-12270	114	16	the	the	DET
ajfa-12270	114	17	main	main	ADJ
ajfa-12270	114	18	question	question	NOUN
ajfa-12270	114	19	of	of	ADP
ajfa-12270	114	20	the	the	DET
ajfa-12270	114	21	study	study	NOUN
ajfa-12270	114	22	"	"	PUNCT
ajfa-12270	114	23	what	what	PRON
ajfa-12270	114	24	is	be	AUX
ajfa-12270	114	25	the	the	DET
ajfa-12270	114	26	effect	effect	NOUN
ajfa-12270	114	27	of	of	ADP
ajfa-12270	114	28	using	use	VERB
ajfa-12270	114	29	different	different	ADJ
ajfa-12270	114	30	contemporary	contemporary	ADJ
ajfa-12270	114	31	maps	map	NOUN
ajfa-12270	114	32	on	on	ADP
ajfa-12270	114	33	operational	operational	ADJ
ajfa-12270	114	34	performance	performance	NOUN
ajfa-12270	114	35	of	of	ADP
ajfa-12270	114	36	jordanian	jordanian	ADJ
ajfa-12270	114	37	industrial	industrial	ADJ
ajfa-12270	114	38	corporations	corporation	NOUN
ajfa-12270	114	39	"	"	PUNCT
ajfa-12270	114	40	the	the	DET
ajfa-12270	114	41	null	null	ADJ
ajfa-12270	114	42	hypothesis	hypothesis	NOUN
ajfa-12270	114	43	summarized	summarize	VERB
ajfa-12270	114	44	as	as	SCONJ
ajfa-12270	114	45	follows	follow	VERB
ajfa-12270	114	46	:	:	PUNCT
ajfa-12270	114	47	asian	asian	ADJ
ajfa-12270	114	48	journal	journal	NOUN
ajfa-12270	114	49	of	of	ADP
ajfa-12270	114	50	finance	finance	PROPN
ajfa-12270	114	51	&	&	CCONJ
ajfa-12270	114	52	accounting	accounting	PROPN
ajfa-12270	114	53	issn	issn	PROPN
ajfa-12270	114	54	1946	1946	NUM
ajfa-12270	114	55	-	-	PUNCT
ajfa-12270	114	56	052x	052x	NOUN
ajfa-12270	114	57	2018	2018	NUM
ajfa-12270	114	58	,	,	PUNCT
ajfa-12270	114	59	vol	vol	NOUN
ajfa-12270	114	60	.	.	PROPN
ajfa-12270	114	61	10	10	NUM
ajfa-12270	114	62	,	,	PUNCT
ajfa-12270	114	63	no	no	INTJ
ajfa-12270	114	64	.	.	NOUN
ajfa-12270	114	65	1	1	NUM
ajfa-12270	114	66	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	114	67	375	375	NUM
ajfa-12270	114	68	h01	h01	NOUN
ajfa-12270	114	69	:	:	PUNCT
ajfa-12270	114	70	there	there	PRON
ajfa-12270	114	71	is	be	VERB
ajfa-12270	114	72	no	no	DET
ajfa-12270	114	73	statistically	statistically	ADV
ajfa-12270	114	74	significant	significant	ADJ
ajfa-12270	114	75	effect	effect	NOUN
ajfa-12270	114	76	of	of	ADP
ajfa-12270	114	77	applied	apply	VERB
ajfa-12270	114	78	contemporary	contemporary	ADJ
ajfa-12270	114	79	maps	map	NOUN
ajfa-12270	114	80	on	on	ADP
ajfa-12270	114	81	the	the	DET
ajfa-12270	114	82	rate	rate	NOUN
ajfa-12270	114	83	of	of	ADP
ajfa-12270	114	84	total	total	ADJ
ajfa-12270	114	85	assets	asset	NOUN
ajfa-12270	114	86	turnover	turnover	NOUN
ajfa-12270	114	87	in	in	ADP
ajfa-12270	114	88	the	the	DET
ajfa-12270	114	89	jordanian	jordanian	ADJ
ajfa-12270	114	90	industrial	industrial	ADJ
ajfa-12270	114	91	corporations	corporation	NOUN
ajfa-12270	114	92	.	.	PUNCT
ajfa-12270	115	1	h02	h02	NOUN
ajfa-12270	115	2	:	:	PUNCT
ajfa-12270	115	3	there	there	PRON
ajfa-12270	115	4	is	be	VERB
ajfa-12270	115	5	no	no	DET
ajfa-12270	115	6	statistically	statistically	ADV
ajfa-12270	115	7	significant	significant	ADJ
ajfa-12270	115	8	effect	effect	NOUN
ajfa-12270	115	9	of	of	ADP
ajfa-12270	115	10	applied	apply	VERB
ajfa-12270	115	11	contemporary	contemporary	ADJ
ajfa-12270	115	12	maps	map	NOUN
ajfa-12270	115	13	on	on	ADP
ajfa-12270	115	14	the	the	DET
ajfa-12270	115	15	rate	rate	NOUN
ajfa-12270	115	16	of	of	ADP
ajfa-12270	115	17	receivables	receivables	NOUN
ajfa-12270	115	18	turnover	turnover	NOUN
ajfa-12270	115	19	in	in	ADP
ajfa-12270	115	20	the	the	DET
ajfa-12270	115	21	jordanian	jordanian	ADJ
ajfa-12270	115	22	industrial	industrial	ADJ
ajfa-12270	115	23	corporations	corporation	NOUN
ajfa-12270	115	24	.	.	PUNCT
ajfa-12270	116	1	h03	h03	NOUN
ajfa-12270	116	2	:	:	PUNCT
ajfa-12270	116	3	there	there	PRON
ajfa-12270	116	4	is	be	VERB
ajfa-12270	116	5	no	no	DET
ajfa-12270	116	6	statistically	statistically	ADV
ajfa-12270	116	7	significant	significant	ADJ
ajfa-12270	116	8	effect	effect	NOUN
ajfa-12270	116	9	of	of	ADP
ajfa-12270	116	10	applied	apply	VERB
ajfa-12270	116	11	contemporary	contemporary	ADJ
ajfa-12270	116	12	maps	map	NOUN
ajfa-12270	116	13	on	on	ADP
ajfa-12270	116	14	the	the	DET
ajfa-12270	116	15	rate	rate	NOUN
ajfa-12270	116	16	of	of	ADP
ajfa-12270	116	17	inventory	inventory	NOUN
ajfa-12270	116	18	turnover	turnover	NOUN
ajfa-12270	116	19	in	in	ADP
ajfa-12270	116	20	the	the	DET
ajfa-12270	116	21	jordanian	jordanian	ADJ
ajfa-12270	116	22	industrial	industrial	ADJ
ajfa-12270	116	23	corporations	corporation	NOUN
ajfa-12270	116	24	.	.	PUNCT
ajfa-12270	117	1	h04	h04	PROPN
ajfa-12270	117	2	:	:	PUNCT
ajfa-12270	117	3	there	there	PRON
ajfa-12270	117	4	is	be	VERB
ajfa-12270	117	5	no	no	DET
ajfa-12270	117	6	statistically	statistically	ADV
ajfa-12270	117	7	significant	significant	ADJ
ajfa-12270	117	8	effect	effect	NOUN
ajfa-12270	117	9	of	of	ADP
ajfa-12270	117	10	applied	apply	VERB
ajfa-12270	117	11	contemporary	contemporary	ADJ
ajfa-12270	117	12	maps	map	NOUN
ajfa-12270	117	13	on	on	ADP
ajfa-12270	117	14	operating	operate	VERB
ajfa-12270	117	15	ratio	ratio	NOUN
ajfa-12270	117	16	in	in	ADP
ajfa-12270	117	17	the	the	DET
ajfa-12270	117	18	jordanian	jordanian	ADJ
ajfa-12270	117	19	industrial	industrial	ADJ
ajfa-12270	117	20	corporations	corporation	NOUN
ajfa-12270	117	21	.	.	PUNCT
ajfa-12270	118	1	6	6	X
ajfa-12270	118	2	.	.	X
ajfa-12270	118	3	methodology	methodology	NOUN
ajfa-12270	118	4	6.1	6.1	NUM
ajfa-12270	118	5	research	research	NOUN
ajfa-12270	118	6	instrument	instrument	NOUN
ajfa-12270	118	7	to	to	PART
ajfa-12270	118	8	achieve	achieve	VERB
ajfa-12270	118	9	the	the	DET
ajfa-12270	118	10	study	study	NOUN
ajfa-12270	118	11	objectives	objective	NOUN
ajfa-12270	118	12	and	and	CCONJ
ajfa-12270	118	13	testing	testing	NOUN
ajfa-12270	118	14	hypotheses	hypothesis	NOUN
ajfa-12270	118	15	,	,	PUNCT
ajfa-12270	118	16	an	an	DET
ajfa-12270	118	17	analytical	analytical	ADJ
ajfa-12270	118	18	descriptive	descriptive	ADJ
ajfa-12270	118	19	approach	approach	NOUN
ajfa-12270	118	20	used	use	VERB
ajfa-12270	118	21	,	,	PUNCT
ajfa-12270	118	22	and	and	CCONJ
ajfa-12270	118	23	relies	rely	VERB
ajfa-12270	118	24	on	on	ADP
ajfa-12270	118	25	reviewing	review	VERB
ajfa-12270	118	26	previous	previous	ADJ
ajfa-12270	118	27	related	related	ADJ
ajfa-12270	118	28	studies	study	NOUN
ajfa-12270	118	29	to	to	ADP
ajfa-12270	118	30	the	the	DET
ajfa-12270	118	31	topic	topic	NOUN
ajfa-12270	118	32	addressed	address	VERB
ajfa-12270	118	33	in	in	ADP
ajfa-12270	118	34	the	the	DET
ajfa-12270	118	35	current	current	ADJ
ajfa-12270	118	36	study	study	NOUN
ajfa-12270	118	37	.	.	PUNCT
ajfa-12270	119	1	the	the	DET
ajfa-12270	119	2	researcher	researcher	NOUN
ajfa-12270	119	3	also	also	ADV
ajfa-12270	119	4	used	use	VERB
ajfa-12270	119	5	a	a	DET
ajfa-12270	119	6	field	field	NOUN
ajfa-12270	119	7	study	study	NOUN
ajfa-12270	119	8	approach	approach	NOUN
ajfa-12270	119	9	,	,	PUNCT
ajfa-12270	119	10	which	which	PRON
ajfa-12270	119	11	is	be	AUX
ajfa-12270	119	12	based	base	VERB
ajfa-12270	119	13	on	on	ADP
ajfa-12270	119	14	collecting	collect	VERB
ajfa-12270	119	15	field	field	NOUN
ajfa-12270	119	16	data	datum	NOUN
ajfa-12270	119	17	using	use	VERB
ajfa-12270	119	18	a	a	DET
ajfa-12270	119	19	questionnaire	questionnaire	NOUN
ajfa-12270	119	20	distributed	distribute	VERB
ajfa-12270	119	21	to	to	ADP
ajfa-12270	119	22	a	a	DET
ajfa-12270	119	23	group	group	NOUN
ajfa-12270	119	24	of	of	ADP
ajfa-12270	119	25	accountants	accountant	NOUN
ajfa-12270	119	26	working	work	VERB
ajfa-12270	119	27	in	in	ADP
ajfa-12270	119	28	different	different	ADJ
ajfa-12270	119	29	jordanian	jordanian	ADJ
ajfa-12270	119	30	industrial	industrial	ADJ
ajfa-12270	119	31	corporations	corporation	NOUN
ajfa-12270	119	32	,	,	PUNCT
ajfa-12270	119	33	moreover	moreover	ADV
ajfa-12270	119	34	,	,	PUNCT
ajfa-12270	119	35	the	the	DET
ajfa-12270	119	36	data	datum	NOUN
ajfa-12270	119	37	regarding	regard	VERB
ajfa-12270	119	38	dependent	dependent	ADJ
ajfa-12270	119	39	variables	variable	NOUN
ajfa-12270	119	40	,	,	PUNCT
ajfa-12270	119	41	which	which	PRON
ajfa-12270	119	42	is	be	AUX
ajfa-12270	119	43	total	total	ADJ
ajfa-12270	119	44	assets	asset	NOUN
ajfa-12270	119	45	turnover	turnover	NOUN
ajfa-12270	119	46	,	,	PUNCT
ajfa-12270	119	47	receivable	receivable	ADJ
ajfa-12270	119	48	turnover	turnover	NOUN
ajfa-12270	119	49	,	,	PUNCT
ajfa-12270	119	50	inventory	inventory	NOUN
ajfa-12270	119	51	turnover	turnover	NOUN
ajfa-12270	119	52	and	and	CCONJ
ajfa-12270	119	53	operating	operating	NOUN
ajfa-12270	119	54	ratio	ratio	NOUN
ajfa-12270	119	55	are	be	AUX
ajfa-12270	119	56	collected	collect	VERB
ajfa-12270	119	57	from	from	ADP
ajfa-12270	119	58	official	official	ADJ
ajfa-12270	119	59	published	publish	VERB
ajfa-12270	119	60	financial	financial	ADJ
ajfa-12270	119	61	reports	report	NOUN
ajfa-12270	119	62	.	.	PUNCT
ajfa-12270	120	1	6.2	6.2	NUM
ajfa-12270	120	2	the	the	DET
ajfa-12270	120	3	study	study	NOUN
ajfa-12270	120	4	population	population	NOUN
ajfa-12270	120	5	and	and	CCONJ
ajfa-12270	120	6	sample	sample	VERB
ajfa-12270	120	7	the	the	DET
ajfa-12270	120	8	study	study	NOUN
ajfa-12270	120	9	population	population	NOUN
ajfa-12270	120	10	consists	consist	VERB
ajfa-12270	120	11	of	of	ADP
ajfa-12270	120	12	all	all	DET
ajfa-12270	120	13	listed	list	VERB
ajfa-12270	120	14	industrial	industrial	ADJ
ajfa-12270	120	15	corporations	corporation	NOUN
ajfa-12270	120	16	in	in	ADP
ajfa-12270	120	17	amman	amman	PROPN
ajfa-12270	120	18	stock	stock	PROPN
ajfa-12270	120	19	exchange	exchange	PROPN
ajfa-12270	120	20	(	(	PUNCT
ajfa-12270	120	21	ase	ase	NOUN
ajfa-12270	120	22	)	)	PUNCT
ajfa-12270	120	23	.	.	PUNCT
ajfa-12270	121	1	the	the	DET
ajfa-12270	121	2	questionnaires	questionnaire	NOUN
ajfa-12270	121	3	were	be	AUX
ajfa-12270	121	4	distributed	distribute	VERB
ajfa-12270	121	5	to	to	ADP
ajfa-12270	121	6	a	a	DET
ajfa-12270	121	7	group	group	NOUN
ajfa-12270	121	8	of	of	ADP
ajfa-12270	121	9	accountants	accountant	NOUN
ajfa-12270	121	10	working	work	VERB
ajfa-12270	121	11	in	in	ADP
ajfa-12270	121	12	deferent	deferent	ADJ
ajfa-12270	121	13	jordanian	jordanian	ADJ
ajfa-12270	121	14	industrial	industrial	ADJ
ajfa-12270	121	15	corporations	corporation	NOUN
ajfa-12270	121	16	,	,	PUNCT
ajfa-12270	121	17	a	a	DET
ajfa-12270	121	18	sample	sample	NOUN
ajfa-12270	121	19	of	of	ADP
ajfa-12270	121	20	the	the	DET
ajfa-12270	121	21	study	study	NOUN
ajfa-12270	121	22	was	be	AUX
ajfa-12270	121	23	selected	select	VERB
ajfa-12270	121	24	using	use	VERB
ajfa-12270	121	25	random	random	ADJ
ajfa-12270	121	26	sampling	sampling	NOUN
ajfa-12270	121	27	procedures	procedure	NOUN
ajfa-12270	121	28	,	,	PUNCT
ajfa-12270	121	29	75	75	NUM
ajfa-12270	121	30	questionnaires	questionnaire	NOUN
ajfa-12270	121	31	were	be	AUX
ajfa-12270	121	32	distributed	distribute	VERB
ajfa-12270	121	33	,	,	PUNCT
ajfa-12270	121	34	52	52	NUM
ajfa-12270	121	35	questionnaires	questionnaire	NOUN
ajfa-12270	121	36	received	receive	VERB
ajfa-12270	121	37	representing	represent	VERB
ajfa-12270	121	38	a	a	DET
ajfa-12270	121	39	response	response	NOUN
ajfa-12270	121	40	rate	rate	NOUN
ajfa-12270	121	41	of	of	ADP
ajfa-12270	121	42	(	(	PUNCT
ajfa-12270	121	43	80	80	NUM
ajfa-12270	121	44	%	%	NOUN
ajfa-12270	121	45	)	)	PUNCT
ajfa-12270	121	46	,	,	PUNCT
ajfa-12270	121	47	which	which	PRON
ajfa-12270	121	48	are	be	AUX
ajfa-12270	121	49	valid	valid	ADJ
ajfa-12270	121	50	for	for	ADP
ajfa-12270	121	51	analysis	analysis	NOUN
ajfa-12270	121	52	of	of	ADP
ajfa-12270	121	53	the	the	DET
ajfa-12270	121	54	total	total	ADJ
ajfa-12270	121	55	questionnaires	questionnaire	NOUN
ajfa-12270	121	56	distributed	distribute	VERB
ajfa-12270	121	57	and	and	CCONJ
ajfa-12270	121	58	suitable	suitable	ADJ
ajfa-12270	121	59	for	for	ADP
ajfa-12270	121	60	the	the	DET
ajfa-12270	121	61	process	process	NOUN
ajfa-12270	121	62	of	of	ADP
ajfa-12270	121	63	statistical	statistical	ADJ
ajfa-12270	121	64	analysis	analysis	NOUN
ajfa-12270	121	65	.	.	PUNCT
ajfa-12270	122	1	cronbach	cronbach	PROPN
ajfa-12270	122	2	alpha	alpha	NOUN
ajfa-12270	122	3	was	be	AUX
ajfa-12270	122	4	used	use	VERB
ajfa-12270	122	5	to	to	PART
ajfa-12270	122	6	measure	measure	VERB
ajfa-12270	122	7	the	the	DET
ajfa-12270	122	8	reliability	reliability	NOUN
ajfa-12270	122	9	of	of	ADP
ajfa-12270	122	10	study	study	NOUN
ajfa-12270	122	11	tool	tool	NOUN
ajfa-12270	122	12	and	and	CCONJ
ajfa-12270	122	13	the	the	DET
ajfa-12270	122	14	internal	internal	ADJ
ajfa-12270	122	15	consistency	consistency	NOUN
ajfa-12270	122	16	of	of	ADP
ajfa-12270	122	17	all	all	DET
ajfa-12270	122	18	questionnaire	questionnaire	NOUN
ajfa-12270	122	19	paragraphs	paragraph	NOUN
ajfa-12270	122	20	,	,	PUNCT
ajfa-12270	122	21	the	the	DET
ajfa-12270	122	22	cronbach	cronbach	ADJ
ajfa-12270	122	23	alpha	alpha	NOUN
ajfa-12270	122	24	was	be	AUX
ajfa-12270	122	25	(	(	PUNCT
ajfa-12270	122	26	88.3	88.3	NUM
ajfa-12270	122	27	%	%	NOUN
ajfa-12270	122	28	)	)	PUNCT
ajfa-12270	122	29	,	,	PUNCT
ajfa-12270	122	30	which	which	PRON
ajfa-12270	122	31	is	be	AUX
ajfa-12270	122	32	sufficient	sufficient	ADJ
ajfa-12270	122	33	,	,	PUNCT
ajfa-12270	122	34	high	high	ADJ
ajfa-12270	122	35	and	and	CCONJ
ajfa-12270	122	36	acceptable	acceptable	ADJ
ajfa-12270	122	37	for	for	ADP
ajfa-12270	122	38	the	the	DET
ajfa-12270	122	39	purposes	purpose	NOUN
ajfa-12270	122	40	of	of	ADP
ajfa-12270	122	41	testing	test	VERB
ajfa-12270	122	42	the	the	DET
ajfa-12270	122	43	reliability	reliability	NOUN
ajfa-12270	122	44	of	of	ADP
ajfa-12270	122	45	study	study	NOUN
ajfa-12270	122	46	tool	tool	NOUN
ajfa-12270	122	47	.	.	PUNCT
ajfa-12270	123	1	the	the	DET
ajfa-12270	123	2	study	study	NOUN
ajfa-12270	123	3	sample	sample	NOUN
ajfa-12270	123	4	includes	include	VERB
ajfa-12270	123	5	the	the	DET
ajfa-12270	123	6	jordanian	jordanian	ADJ
ajfa-12270	123	7	industrial	industrial	ADJ
ajfa-12270	123	8	corporations	corporation	NOUN
ajfa-12270	123	9	listed	list	VERB
ajfa-12270	123	10	in	in	ADP
ajfa-12270	123	11	(	(	PUNCT
ajfa-12270	123	12	ase).published	ase).publishe	VERB
ajfa-12270	123	13	financial	financial	ADJ
ajfa-12270	123	14	reports	report	NOUN
ajfa-12270	123	15	during	during	ADP
ajfa-12270	123	16	the	the	DET
ajfa-12270	123	17	period	period	NOUN
ajfa-12270	123	18	of	of	ADP
ajfa-12270	123	19	the	the	DET
ajfa-12270	123	20	study	study	NOUN
ajfa-12270	123	21	were	be	AUX
ajfa-12270	123	22	68	68	NUM
ajfa-12270	123	23	corporations	corporation	NOUN
ajfa-12270	123	24	according	accord	VERB
ajfa-12270	123	25	to	to	ADP
ajfa-12270	123	26	(	(	PUNCT
ajfa-12270	123	27	ase	ase	NOUN
ajfa-12270	123	28	)	)	PUNCT
ajfa-12270	123	29	for	for	ADP
ajfa-12270	123	30	the	the	DET
ajfa-12270	123	31	periods	period	NOUN
ajfa-12270	123	32	2013-2016.data	2013-2016.data	NUM
ajfa-12270	123	33	collected	collect	VERB
ajfa-12270	123	34	as	as	SCONJ
ajfa-12270	123	35	shown	show	VERB
ajfa-12270	123	36	in	in	ADP
ajfa-12270	123	37	(	(	PUNCT
ajfa-12270	123	38	table	table	NOUN
ajfa-12270	123	39	1	1	NUM
ajfa-12270	123	40	)	)	PUNCT
ajfa-12270	123	41	below	below	ADP
ajfa-12270	123	42	a	a	DET
ajfa-12270	123	43	random	random	ADJ
ajfa-12270	123	44	sample	sample	NOUN
ajfa-12270	123	45	of	of	ADP
ajfa-12270	123	46	25	25	NUM
ajfa-12270	123	47	corporations	corporation	NOUN
ajfa-12270	123	48	,	,	PUNCT
ajfa-12270	123	49	which	which	PRON
ajfa-12270	123	50	represent	represent	VERB
ajfa-12270	123	51	(	(	PUNCT
ajfa-12270	123	52	36	36	NUM
ajfa-12270	123	53	%	%	NOUN
ajfa-12270	123	54	)	)	PUNCT
ajfa-12270	123	55	of	of	ADP
ajfa-12270	123	56	total	total	ADJ
ajfa-12270	123	57	number	number	NOUN
ajfa-12270	123	58	of	of	ADP
ajfa-12270	123	59	industrial	industrial	ADJ
ajfa-12270	123	60	corporations	corporation	NOUN
ajfa-12270	123	61	listed	list	VERB
ajfa-12270	123	62	in	in	ADP
ajfa-12270	123	63	(	(	PUNCT
ajfa-12270	123	64	ase	ase	NOUN
ajfa-12270	123	65	)	)	PUNCT
ajfa-12270	123	66	.	.	PUNCT
ajfa-12270	124	1	asian	asian	ADJ
ajfa-12270	124	2	journal	journal	PROPN
ajfa-12270	124	3	of	of	ADP
ajfa-12270	124	4	finance	finance	PROPN
ajfa-12270	124	5	&	&	CCONJ
ajfa-12270	124	6	accounting	accounting	PROPN
ajfa-12270	124	7	issn	issn	PROPN
ajfa-12270	124	8	1946	1946	NUM
ajfa-12270	124	9	-	-	PUNCT
ajfa-12270	124	10	052x	052x	NOUN
ajfa-12270	124	11	2018	2018	NUM
ajfa-12270	124	12	,	,	PUNCT
ajfa-12270	124	13	vol	vol	NOUN
ajfa-12270	124	14	.	.	PROPN
ajfa-12270	124	15	10	10	NUM
ajfa-12270	124	16	,	,	PUNCT
ajfa-12270	124	17	no	no	INTJ
ajfa-12270	124	18	.	.	NOUN
ajfa-12270	124	19	1	1	NUM
ajfa-12270	124	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	124	21	376	376	NUM
ajfa-12270	124	22	table	table	NOUN
ajfa-12270	124	23	1	1	NUM
ajfa-12270	124	24	.	.	PUNCT
ajfa-12270	125	1	the	the	DET
ajfa-12270	125	2	study	study	NOUN
ajfa-12270	125	3	sample	sample	NOUN
ajfa-12270	125	4	of	of	ADP
ajfa-12270	125	5	industrial	industrial	ADJ
ajfa-12270	125	6	corporations	corporation	NOUN
ajfa-12270	125	7	category	category	NOUN
ajfa-12270	125	8	frequency	frequency	NOUN
ajfa-12270	125	9	percent	percent	NOUN
ajfa-12270	125	10	chemical	chemical	NOUN
ajfa-12270	125	11	industries	industry	NOUN
ajfa-12270	125	12	3	3	NUM
ajfa-12270	125	13	12.00	12.00	NUM
ajfa-12270	125	14	electrical	electrical	ADJ
ajfa-12270	125	15	industries	industry	NOUN
ajfa-12270	125	16	2	2	NUM
ajfa-12270	125	17	8.00	8.00	NUM
ajfa-12270	125	18	engineering	engineering	NOUN
ajfa-12270	125	19	and	and	CCONJ
ajfa-12270	125	20	construction	construction	NOUN
ajfa-12270	125	21	3	3	NUM
ajfa-12270	125	22	12.00	12.00	NUM
ajfa-12270	125	23	food	food	NOUN
ajfa-12270	125	24	and	and	CCONJ
ajfa-12270	125	25	beverages	beverage	NOUN
ajfa-12270	125	26	5	5	NUM
ajfa-12270	125	27	20.00	20.00	NUM
ajfa-12270	125	28	mining	mining	NOUN
ajfa-12270	125	29	and	and	CCONJ
ajfa-12270	125	30	extraction	extraction	NOUN
ajfa-12270	125	31	industries	industry	NOUN
ajfa-12270	125	32	5	5	NUM
ajfa-12270	125	33	20.00	20.00	NUM
ajfa-12270	125	34	pharmaceutical	pharmaceutical	NOUN
ajfa-12270	125	35	and	and	CCONJ
ajfa-12270	125	36	medical	medical	ADJ
ajfa-12270	125	37	industries	industry	NOUN
ajfa-12270	125	38	4	4	NUM
ajfa-12270	125	39	16.00	16.00	NUM
ajfa-12270	125	40	textiles	textile	NOUN
ajfa-12270	125	41	,	,	PUNCT
ajfa-12270	125	42	leathers	leather	NOUN
ajfa-12270	125	43	and	and	CCONJ
ajfa-12270	125	44	clothing	clothing	NOUN
ajfa-12270	125	45	2	2	NUM
ajfa-12270	125	46	8.00	8.00	NUM
ajfa-12270	125	47	tobacco	tobacco	NOUN
ajfa-12270	125	48	and	and	CCONJ
ajfa-12270	125	49	cigarettes	cigarette	NOUN
ajfa-12270	125	50	1	1	NUM
ajfa-12270	125	51	4.00	4.00	NUM
ajfa-12270	125	52	total	total	NOUN
ajfa-12270	125	53	25	25	NUM
ajfa-12270	125	54	100.00	100.00	NUM
ajfa-12270	125	55	6.3	6.3	NUM
ajfa-12270	125	56	statistical	statistical	ADJ
ajfa-12270	125	57	analysis	analysis	NOUN
ajfa-12270	125	58	and	and	CCONJ
ajfa-12270	125	59	hypothesis	hypothesis	NOUN
ajfa-12270	125	60	testing	test	VERB
ajfa-12270	125	61	the	the	DET
ajfa-12270	125	62	statistical	statistical	ADJ
ajfa-12270	125	63	package	package	NOUN
ajfa-12270	125	64	for	for	ADP
ajfa-12270	125	65	social	social	ADJ
ajfa-12270	125	66	sciences	science	NOUN
ajfa-12270	125	67	program	program	NOUN
ajfa-12270	125	68	has	have	AUX
ajfa-12270	125	69	been	be	AUX
ajfa-12270	125	70	used	use	VERB
ajfa-12270	125	71	(	(	PUNCT
ajfa-12270	125	72	statistical	statistical	ADJ
ajfa-12270	125	73	package	package	NOUN
ajfa-12270	125	74	for	for	ADP
ajfa-12270	125	75	social	social	ADJ
ajfa-12270	125	76	sciences	science	NOUN
ajfa-12270	125	77	(	(	PUNCT
ajfa-12270	125	78	spss	spss	PROPN
ajfa-12270	125	79	)	)	PUNCT
ajfa-12270	125	80	to	to	PART
ajfa-12270	125	81	analysis	analysis	VERB
ajfa-12270	125	82	the	the	DET
ajfa-12270	125	83	data	datum	NOUN
ajfa-12270	125	84	collected	collect	VERB
ajfa-12270	125	85	.	.	PUNCT
ajfa-12270	126	1	descriptive	descriptive	ADJ
ajfa-12270	126	2	statistics	statistic	NOUN
ajfa-12270	126	3	methods	method	NOUN
ajfa-12270	126	4	used	use	VERB
ajfa-12270	126	5	in	in	ADP
ajfa-12270	126	6	order	order	NOUN
ajfa-12270	126	7	to	to	PART
ajfa-12270	126	8	make	make	VERB
ajfa-12270	126	9	a	a	DET
ajfa-12270	126	10	comparison	comparison	NOUN
ajfa-12270	126	11	among	among	ADP
ajfa-12270	126	12	the	the	DET
ajfa-12270	126	13	responses	response	NOUN
ajfa-12270	126	14	of	of	ADP
ajfa-12270	126	15	the	the	DET
ajfa-12270	126	16	study	study	NOUN
ajfa-12270	126	17	sample	sample	NOUN
ajfa-12270	126	18	,	,	PUNCT
ajfa-12270	126	19	the	the	DET
ajfa-12270	126	20	means	mean	NOUN
ajfa-12270	126	21	value	value	NOUN
ajfa-12270	126	22	used	use	VERB
ajfa-12270	126	23	to	to	PART
ajfa-12270	126	24	measure	measure	VERB
ajfa-12270	126	25	the	the	DET
ajfa-12270	126	26	central	central	ADJ
ajfa-12270	126	27	tendency	tendency	NOUN
ajfa-12270	126	28	and	and	CCONJ
ajfa-12270	126	29	standard	standard	ADJ
ajfa-12270	126	30	deviation	deviation	NOUN
ajfa-12270	126	31	to	to	PART
ajfa-12270	126	32	measure	measure	VERB
ajfa-12270	126	33	the	the	DET
ajfa-12270	126	34	dispersion	dispersion	NOUN
ajfa-12270	126	35	of	of	ADP
ajfa-12270	126	36	the	the	DET
ajfa-12270	126	37	answers	answer	NOUN
ajfa-12270	126	38	around	around	ADP
ajfa-12270	126	39	the	the	DET
ajfa-12270	126	40	averages	average	NOUN
ajfa-12270	126	41	for	for	ADP
ajfa-12270	126	42	the	the	DET
ajfa-12270	126	43	various	various	ADJ
ajfa-12270	126	44	statements	statement	NOUN
ajfa-12270	126	45	questionnaire	questionnaire	NOUN
ajfa-12270	126	46	.	.	PUNCT
ajfa-12270	127	1	6.4	6.4	NUM
ajfa-12270	127	2	description	description	NOUN
ajfa-12270	127	3	of	of	ADP
ajfa-12270	127	4	the	the	DET
ajfa-12270	127	5	study	study	NOUN
ajfa-12270	127	6	sample	sample	NOUN
ajfa-12270	127	7	responses	response	NOUN
ajfa-12270	127	8	tables	table	NOUN
ajfa-12270	127	9	(	(	PUNCT
ajfa-12270	127	10	2	2	NUM
ajfa-12270	127	11	,	,	PUNCT
ajfa-12270	127	12	3	3	NUM
ajfa-12270	127	13	,	,	PUNCT
ajfa-12270	127	14	4	4	NUM
ajfa-12270	127	15	,	,	PUNCT
ajfa-12270	127	16	5	5	NUM
ajfa-12270	127	17	and	and	CCONJ
ajfa-12270	127	18	6	6	NUM
ajfa-12270	127	19	)	)	PUNCT
ajfa-12270	127	20	illustrate	illustrate	VERB
ajfa-12270	127	21	a	a	DET
ajfa-12270	127	22	description	description	NOUN
ajfa-12270	127	23	of	of	ADP
ajfa-12270	127	24	the	the	DET
ajfa-12270	127	25	study	study	NOUN
ajfa-12270	127	26	sample	sample	NOUN
ajfa-12270	127	27	answers	answer	NOUN
ajfa-12270	127	28	using	use	VERB
ajfa-12270	127	29	the	the	DET
ajfa-12270	127	30	mean	mean	ADJ
ajfa-12270	127	31	and	and	CCONJ
ajfa-12270	127	32	standard	standard	ADJ
ajfa-12270	127	33	deviation	deviation	NOUN
ajfa-12270	127	34	for	for	ADP
ajfa-12270	127	35	each	each	DET
ajfa-12270	127	36	answer	answer	NOUN
ajfa-12270	127	37	of	of	ADP
ajfa-12270	127	38	statements	statement	NOUN
ajfa-12270	127	39	in	in	ADP
ajfa-12270	127	40	the	the	DET
ajfa-12270	127	41	questionnaire	questionnaire	NOUN
ajfa-12270	127	42	,	,	PUNCT
ajfa-12270	127	43	as	as	ADV
ajfa-12270	127	44	well	well	ADV
ajfa-12270	127	45	as	as	ADP
ajfa-12270	127	46	the	the	DET
ajfa-12270	127	47	order	order	NOUN
ajfa-12270	127	48	of	of	ADP
ajfa-12270	127	49	each	each	DET
ajfa-12270	127	50	statement	statement	NOUN
ajfa-12270	127	51	according	accord	VERB
ajfa-12270	127	52	to	to	ADP
ajfa-12270	127	53	the	the	DET
ajfa-12270	127	54	arithmetic	arithmetic	ADJ
ajfa-12270	127	55	mean	mean	NOUN
ajfa-12270	127	56	.	.	PUNCT
ajfa-12270	128	1	moreover	moreover	ADV
ajfa-12270	128	2	,	,	PUNCT
ajfa-12270	128	3	the	the	DET
ajfa-12270	128	4	following	follow	VERB
ajfa-12270	128	5	tables	table	NOUN
ajfa-12270	128	6	show	show	VERB
ajfa-12270	128	7	the	the	DET
ajfa-12270	128	8	perceptions	perception	NOUN
ajfa-12270	128	9	of	of	ADP
ajfa-12270	128	10	respondents	respondent	NOUN
ajfa-12270	128	11	concerning	concern	VERB
ajfa-12270	128	12	the	the	DET
ajfa-12270	128	13	utilization	utilization	NOUN
ajfa-12270	128	14	of	of	ADP
ajfa-12270	128	15	contemporary	contemporary	ADJ
ajfa-12270	128	16	maps	map	NOUN
ajfa-12270	128	17	.	.	PUNCT
ajfa-12270	129	1	to	to	ADP
ajfa-12270	129	2	what	what	DET
ajfa-12270	129	3	extent	extent	NOUN
ajfa-12270	129	4	the	the	DET
ajfa-12270	129	5	application	application	NOUN
ajfa-12270	129	6	of	of	ADP
ajfa-12270	129	7	contemporary	contemporary	ADJ
ajfa-12270	129	8	maps	map	NOUN
ajfa-12270	129	9	in	in	ADP
ajfa-12270	129	10	jordanian	jordanian	ADJ
ajfa-12270	129	11	industrial	industrial	ADJ
ajfa-12270	129	12	corporations	corporation	NOUN
ajfa-12270	129	13	are	be	AUX
ajfa-12270	129	14	utilized	utilize	VERB
ajfa-12270	129	15	.	.	PUNCT
ajfa-12270	130	1	these	these	DET
ajfa-12270	130	2	practices	practice	NOUN
ajfa-12270	130	3	are	be	AUX
ajfa-12270	130	4	(	(	PUNCT
ajfa-12270	130	5	abc),(tc),(kc),(bsc	abc),(tc),(kc),(bsc	X
ajfa-12270	130	6	)	)	PUNCT
ajfa-12270	130	7	and	and	CCONJ
ajfa-12270	130	8	.	.	PUNCT
ajfa-12270	131	1	(	(	PUNCT
ajfa-12270	131	2	jit	jit	PROPN
ajfa-12270	131	3	)	)	PUNCT
ajfa-12270	131	4	.	.	PUNCT
ajfa-12270	132	1	table	table	NOUN
ajfa-12270	133	1	2	2	NUM
ajfa-12270	133	2	.	.	NUM
ajfa-12270	133	3	means	mean	NOUN
ajfa-12270	133	4	and	and	CCONJ
ajfa-12270	133	5	standard	standard	ADJ
ajfa-12270	133	6	deviation	deviation	NOUN
ajfa-12270	133	7	of	of	ADP
ajfa-12270	133	8	activity	activity	NOUN
ajfa-12270	133	9	based	base	VERB
ajfa-12270	133	10	costing	cost	VERB
ajfa-12270	133	11	(	(	PUNCT
ajfa-12270	133	12	abc	abc	PROPN
ajfa-12270	133	13	)	)	PUNCT
ajfa-12270	133	14	domain	domain	NOUN
ajfa-12270	133	15	,	,	PUNCT
ajfa-12270	133	16	total	total	ADJ
ajfa-12270	133	17	means	mean	NOUN
ajfa-12270	133	18	(	(	PUNCT
ajfa-12270	133	19	n=	n=	ADJ
ajfa-12270	133	20	52	52	NUM
ajfa-12270	133	21	)	)	PUNCT
ajfa-12270	133	22	no	no	DET
ajfa-12270	133	23	domain	domain	NOUN
ajfa-12270	133	24	mean	mean	NOUN
ajfa-12270	133	25	standard	standard	NOUN
ajfa-12270	133	26	.	.	PUNCT
ajfa-12270	134	1	deviation	deviation	NOUN
ajfa-12270	134	2	rank	rank	NOUN
ajfa-12270	134	3	agreement	agreement	NOUN
ajfa-12270	134	4	degree	degree	NOUN
ajfa-12270	134	5	asian	asian	ADJ
ajfa-12270	134	6	journal	journal	NOUN
ajfa-12270	134	7	of	of	ADP
ajfa-12270	134	8	finance	finance	PROPN
ajfa-12270	134	9	&	&	CCONJ
ajfa-12270	134	10	accounting	accounting	PROPN
ajfa-12270	134	11	issn	issn	PROPN
ajfa-12270	134	12	1946	1946	NUM
ajfa-12270	134	13	-	-	PUNCT
ajfa-12270	134	14	052x	052x	NOUN
ajfa-12270	134	15	2018	2018	NUM
ajfa-12270	134	16	,	,	PUNCT
ajfa-12270	134	17	vol	vol	NOUN
ajfa-12270	134	18	.	.	PROPN
ajfa-12270	134	19	10	10	NUM
ajfa-12270	134	20	,	,	PUNCT
ajfa-12270	134	21	no	no	INTJ
ajfa-12270	134	22	.	.	NOUN
ajfa-12270	134	23	1	1	NUM
ajfa-12270	135	1	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	135	2	377	377	NUM
ajfa-12270	135	3	1	1	NUM
ajfa-12270	135	4	the	the	DET
ajfa-12270	135	5	cost	cost	NOUN
ajfa-12270	135	6	for	for	ADP
ajfa-12270	135	7	each	each	DET
ajfa-12270	135	8	activity	activity	NOUN
ajfa-12270	135	9	is	be	AUX
ajfa-12270	135	10	determined	determine	VERB
ajfa-12270	135	11	1.86	1.86	NUM
ajfa-12270	135	12	0.78	0.78	NUM
ajfa-12270	135	13	8	8	NUM
ajfa-12270	135	14	low	low	ADJ
ajfa-12270	135	15	2	2	NUM
ajfa-12270	135	16	administration	administration	NOUN
ajfa-12270	135	17	has	have	VERB
ajfa-12270	135	18	the	the	DET
ajfa-12270	135	19	ability	ability	NOUN
ajfa-12270	135	20	to	to	PART
ajfa-12270	135	21	separate	separate	VERB
ajfa-12270	135	22	direct	direct	ADJ
ajfa-12270	135	23	and	and	CCONJ
ajfa-12270	135	24	indirect	indirect	ADJ
ajfa-12270	135	25	costs	cost	NOUN
ajfa-12270	135	26	.	.	PUNCT
ajfa-12270	136	1	1.74	1.74	NUM
ajfa-12270	136	2	0.78	0.78	NUM
ajfa-12270	136	3	9	9	NUM
ajfa-12270	136	4	low	low	ADJ
ajfa-12270	136	5	3	3	NUM
ajfa-12270	136	6	multiple	multiple	ADJ
ajfa-12270	136	7	upload	upload	NOUN
ajfa-12270	136	8	rates	rate	NOUN
ajfa-12270	136	9	are	be	AUX
ajfa-12270	136	10	used	use	VERB
ajfa-12270	136	11	for	for	ADP
ajfa-12270	136	12	activity	activity	NOUN
ajfa-12270	136	13	costs	cost	NOUN
ajfa-12270	136	14	taking	take	VERB
ajfa-12270	136	15	account	account	NOUN
ajfa-12270	136	16	causal	causal	NOUN
ajfa-12270	136	17	relationship	relationship	NOUN
ajfa-12270	136	18	between	between	ADP
ajfa-12270	136	19	costs	cost	NOUN
ajfa-12270	136	20	and	and	CCONJ
ajfa-12270	136	21	the	the	DET
ajfa-12270	136	22	activities	activity	NOUN
ajfa-12270	136	23	that	that	PRON
ajfa-12270	136	24	cause	cause	VERB
ajfa-12270	136	25	the	the	DET
ajfa-12270	136	26	cost	cost	NOUN
ajfa-12270	136	27	.	.	PUNCT
ajfa-12270	137	1	2.00	2.00	NUM
ajfa-12270	137	2	0.79	0.79	NUM
ajfa-12270	137	3	7	7	NUM
ajfa-12270	137	4	low	low	ADJ
ajfa-12270	137	5	4	4	NUM
ajfa-12270	137	6	ability	ability	NOUN
ajfa-12270	137	7	to	to	PART
ajfa-12270	137	8	identify	identify	VERB
ajfa-12270	137	9	activities	activity	NOUN
ajfa-12270	137	10	that	that	PRON
ajfa-12270	137	11	each	each	DET
ajfa-12270	137	12	product	product	NOUN
ajfa-12270	137	13	consumes	consume	VERB
ajfa-12270	137	14	.	.	PUNCT
ajfa-12270	138	1	2.38	2.38	NUM
ajfa-12270	138	2	0.83	0.83	NUM
ajfa-12270	138	3	3	3	NUM
ajfa-12270	138	4	medium	medium	NOUN
ajfa-12270	138	5	5	5	NUM
ajfa-12270	138	6	activities	activity	NOUN
ajfa-12270	138	7	are	be	AUX
ajfa-12270	138	8	divided	divide	VERB
ajfa-12270	138	9	into	into	ADP
ajfa-12270	138	10	activities	activity	NOUN
ajfa-12270	138	11	which	which	PRON
ajfa-12270	138	12	add	add	VERB
ajfa-12270	138	13	value	value	NOUN
ajfa-12270	138	14	to	to	ADP
ajfa-12270	138	15	the	the	DET
ajfa-12270	138	16	product	product	NOUN
ajfa-12270	138	17	and	and	CCONJ
ajfa-12270	138	18	activities	activity	NOUN
ajfa-12270	138	19	that	that	PRON
ajfa-12270	138	20	do	do	AUX
ajfa-12270	138	21	not	not	PART
ajfa-12270	138	22	add	add	VERB
ajfa-12270	138	23	.	.	PUNCT
ajfa-12270	139	1	2.16	2.16	NUM
ajfa-12270	139	2	0.81	0.81	NUM
ajfa-12270	139	3	6	6	NUM
ajfa-12270	139	4	low	low	ADJ
ajfa-12270	139	5	6	6	NUM
ajfa-12270	139	6	administration	administration	NOUN
ajfa-12270	139	7	has	have	VERB
ajfa-12270	139	8	the	the	DET
ajfa-12270	139	9	ability	ability	NOUN
ajfa-12270	139	10	to	to	PART
ajfa-12270	139	11	determine	determine	VERB
ajfa-12270	139	12	the	the	DET
ajfa-12270	139	13	exact	exact	ADJ
ajfa-12270	139	14	number	number	NOUN
ajfa-12270	139	15	of	of	ADP
ajfa-12270	139	16	activities	activity	NOUN
ajfa-12270	139	17	that	that	PRON
ajfa-12270	139	18	cause	cause	VERB
ajfa-12270	139	19	the	the	DET
ajfa-12270	139	20	cost	cost	NOUN
ajfa-12270	139	21	of	of	ADP
ajfa-12270	139	22	each	each	DET
ajfa-12270	139	23	activity	activity	NOUN
ajfa-12270	139	24	.	.	PUNCT
ajfa-12270	140	1	3.69	3.69	NUM
ajfa-12270	140	2	1.14	1.14	NUM
ajfa-12270	140	3	1	1	NUM
ajfa-12270	140	4	high	high	ADJ
ajfa-12270	140	5	7	7	NUM
ajfa-12270	140	6	indirect	indirect	ADJ
ajfa-12270	140	7	costs	cost	NOUN
ajfa-12270	140	8	are	be	AUX
ajfa-12270	140	9	allocated	allocate	VERB
ajfa-12270	140	10	to	to	ADP
ajfa-12270	140	11	activities	activity	NOUN
ajfa-12270	140	12	.	.	PUNCT
ajfa-12270	141	1	2.24	2.24	NUM
ajfa-12270	141	2	0.86	0.86	NUM
ajfa-12270	141	3	4	4	NUM
ajfa-12270	141	4	low	low	ADJ
ajfa-12270	141	5	8	8	NUM
ajfa-12270	141	6	production	production	NOUN
ajfa-12270	141	7	divided	divide	VERB
ajfa-12270	141	8	into	into	ADP
ajfa-12270	141	9	sub	sub	NOUN
ajfa-12270	141	10	-	-	NOUN
ajfa-12270	141	11	activities	activity	NOUN
ajfa-12270	141	12	to	to	PART
ajfa-12270	141	13	facilitate	facilitate	VERB
ajfa-12270	141	14	the	the	DET
ajfa-12270	141	15	determinant	determinant	ADJ
ajfa-12270	141	16	costs	cost	NOUN
ajfa-12270	141	17	of	of	ADP
ajfa-12270	141	18	each	each	DET
ajfa-12270	141	19	product	product	NOUN
ajfa-12270	141	20	.	.	PUNCT
ajfa-12270	142	1	2.17	2.17	NUM
ajfa-12270	142	2	0.86	0.86	NUM
ajfa-12270	142	3	5	5	NUM
ajfa-12270	142	4	low	low	ADJ
ajfa-12270	142	5	9	9	NUM
ajfa-12270	142	6	reduction	reduction	NOUN
ajfa-12270	142	7	of	of	ADP
ajfa-12270	142	8	activities	activity	NOUN
ajfa-12270	142	9	that	that	PRON
ajfa-12270	142	10	do	do	AUX
ajfa-12270	142	11	not	not	PART
ajfa-12270	142	12	add	add	VERB
ajfa-12270	142	13	value	value	NOUN
ajfa-12270	142	14	to	to	ADP
ajfa-12270	142	15	the	the	DET
ajfa-12270	142	16	product	product	NOUN
ajfa-12270	142	17	such	such	ADJ
ajfa-12270	142	18	as	as	ADP
ajfa-12270	142	19	(	(	PUNCT
ajfa-12270	142	20	storage	storage	NOUN
ajfa-12270	142	21	and	and	CCONJ
ajfa-12270	142	22	handling	handling	NOUN
ajfa-12270	142	23	costs	cost	NOUN
ajfa-12270	142	24	)	)	PUNCT
ajfa-12270	142	25	.	.	PUNCT
ajfa-12270	143	1	2.67	2.67	NUM
ajfa-12270	143	2	1.03	1.03	NUM
ajfa-12270	143	3	2	2	NUM
ajfa-12270	143	4	medium	medium	NOUN
ajfa-12270	143	5	total	total	NOUN
ajfa-12270	143	6	means	mean	VERB
ajfa-12270	143	7	2.32	2.32	NUM
ajfa-12270	143	8	0.34	0.34	NUM
ajfa-12270	143	9	low	low	ADJ
ajfa-12270	143	10	table	table	NOUN
ajfa-12270	143	11	(	(	PUNCT
ajfa-12270	143	12	2	2	NUM
ajfa-12270	143	13	)	)	PUNCT
ajfa-12270	143	14	shows	show	VERB
ajfa-12270	143	15	that	that	SCONJ
ajfa-12270	143	16	the	the	DET
ajfa-12270	143	17	highest	high	ADJ
ajfa-12270	143	18	means	mean	NOUN
ajfa-12270	143	19	reached	reach	VERB
ajfa-12270	143	20	(	(	PUNCT
ajfa-12270	143	21	3.69	3.69	NUM
ajfa-12270	143	22	)	)	PUNCT
ajfa-12270	143	23	out	out	ADP
ajfa-12270	143	24	of	of	ADP
ajfa-12270	143	25	(	(	PUNCT
ajfa-12270	143	26	5	5	NUM
ajfa-12270	143	27	)	)	PUNCT
ajfa-12270	143	28	for	for	ADP
ajfa-12270	143	29	item	item	NOUN
ajfa-12270	143	30	(	(	PUNCT
ajfa-12270	143	31	6	6	NUM
ajfa-12270	143	32	)	)	PUNCT
ajfa-12270	143	33	"	"	PUNCT
ajfa-12270	143	34	administration	administration	NOUN
ajfa-12270	143	35	has	have	VERB
ajfa-12270	143	36	the	the	DET
ajfa-12270	143	37	ability	ability	NOUN
ajfa-12270	143	38	to	to	PART
ajfa-12270	143	39	determine	determine	VERB
ajfa-12270	143	40	the	the	DET
ajfa-12270	143	41	exact	exact	ADJ
ajfa-12270	143	42	number	number	NOUN
ajfa-12270	143	43	of	of	ADP
ajfa-12270	143	44	activities	activity	NOUN
ajfa-12270	143	45	that	that	PRON
ajfa-12270	143	46	cause	cause	VERB
ajfa-12270	143	47	the	the	DET
ajfa-12270	143	48	cost	cost	NOUN
ajfa-12270	143	49	of	of	ADP
ajfa-12270	143	50	each	each	DET
ajfa-12270	143	51	activity	activity	NOUN
ajfa-12270	143	52	"	"	PUNCT
ajfa-12270	143	53	by	by	ADP
ajfa-12270	143	54	high	high	ADJ
ajfa-12270	143	55	agreement	agreement	NOUN
ajfa-12270	143	56	degree	degree	NOUN
ajfa-12270	143	57	,	,	PUNCT
ajfa-12270	143	58	then	then	ADV
ajfa-12270	143	59	for	for	ADP
ajfa-12270	143	60	item	item	NOUN
ajfa-12270	143	61	(	(	PUNCT
ajfa-12270	143	62	9	9	NUM
ajfa-12270	143	63	)	)	PUNCT
ajfa-12270	143	64	"	"	PUNCT
ajfa-12270	143	65	reduction	reduction	NOUN
ajfa-12270	143	66	of	of	ADP
ajfa-12270	143	67	activities	activity	NOUN
ajfa-12270	143	68	that	that	PRON
ajfa-12270	143	69	do	do	AUX
ajfa-12270	143	70	not	not	PART
ajfa-12270	143	71	add	add	VERB
ajfa-12270	143	72	value	value	NOUN
ajfa-12270	143	73	to	to	ADP
ajfa-12270	143	74	the	the	DET
ajfa-12270	143	75	product	product	NOUN
ajfa-12270	143	76	such	such	ADJ
ajfa-12270	143	77	as	as	ADP
ajfa-12270	143	78	to	to	ADP
ajfa-12270	143	79	the	the	DET
ajfa-12270	143	80	product	product	NOUN
ajfa-12270	143	81	such	such	ADJ
ajfa-12270	143	82	as	as	ADP
ajfa-12270	143	83	(	(	PUNCT
ajfa-12270	143	84	storage	storage	NOUN
ajfa-12270	143	85	and	and	CCONJ
ajfa-12270	143	86	handling	handling	NOUN
ajfa-12270	143	87	costs	cost	NOUN
ajfa-12270	143	88	)	)	PUNCT
ajfa-12270	143	89	.	.	PUNCT
ajfa-12270	143	90	"	"	PUNCT
ajfa-12270	144	1	(	(	PUNCT
ajfa-12270	144	2	means	mean	VERB
ajfa-12270	144	3	2.67	2.67	NUM
ajfa-12270	144	4	)	)	PUNCT
ajfa-12270	144	5	by	by	ADP
ajfa-12270	144	6	medium	medium	ADJ
ajfa-12270	144	7	agreement	agreement	NOUN
ajfa-12270	144	8	degree	degree	NOUN
ajfa-12270	144	9	,	,	PUNCT
ajfa-12270	144	10	then	then	ADV
ajfa-12270	144	11	for	for	ADP
ajfa-12270	144	12	item	item	NOUN
ajfa-12270	144	13	(	(	PUNCT
ajfa-12270	144	14	4	4	NUM
ajfa-12270	144	15	)	)	PUNCT
ajfa-12270	144	16	"	"	PUNCT
ajfa-12270	144	17	ability	ability	NOUN
ajfa-12270	144	18	to	to	PART
ajfa-12270	144	19	identify	identify	VERB
ajfa-12270	144	20	activities	activity	NOUN
ajfa-12270	144	21	that	that	PRON
ajfa-12270	144	22	each	each	DET
ajfa-12270	144	23	product	product	NOUN
ajfa-12270	144	24	consumes	consume	VERB
ajfa-12270	144	25	"	"	PUNCT
ajfa-12270	144	26	(	(	PUNCT
ajfa-12270	144	27	means	mean	VERB
ajfa-12270	144	28	2.38	2.38	NUM
ajfa-12270	144	29	)	)	PUNCT
ajfa-12270	144	30	by	by	ADP
ajfa-12270	144	31	medium	medium	ADJ
ajfa-12270	144	32	agreement	agreement	NOUN
ajfa-12270	144	33	degree	degree	NOUN
ajfa-12270	144	34	,	,	PUNCT
ajfa-12270	144	35	and	and	CCONJ
ajfa-12270	144	36	the	the	DET
ajfa-12270	144	37	lowest	low	ADJ
ajfa-12270	144	38	means	mean	NOUN
ajfa-12270	144	39	was	be	AUX
ajfa-12270	144	40	(	(	PUNCT
ajfa-12270	144	41	1.74	1.74	NUM
ajfa-12270	144	42	)	)	PUNCT
ajfa-12270	144	43	for	for	ADP
ajfa-12270	144	44	item	item	NOUN
ajfa-12270	144	45	(	(	PUNCT
ajfa-12270	144	46	2	2	NUM
ajfa-12270	144	47	)	)	PUNCT
ajfa-12270	144	48	"	"	PUNCT
ajfa-12270	144	49	administration	administration	NOUN
ajfa-12270	144	50	has	have	VERB
ajfa-12270	144	51	the	the	DET
ajfa-12270	144	52	ability	ability	NOUN
ajfa-12270	144	53	to	to	PART
ajfa-12270	144	54	separate	separate	VERB
ajfa-12270	144	55	direct	direct	ADJ
ajfa-12270	144	56	and	and	CCONJ
ajfa-12270	144	57	indirect	indirect	ADJ
ajfa-12270	144	58	costs	cost	NOUN
ajfa-12270	144	59	"	"	PUNCT
ajfa-12270	144	60	by	by	ADP
ajfa-12270	144	61	low	low	ADJ
ajfa-12270	144	62	agreement	agreement	NOUN
ajfa-12270	144	63	degree	degree	NOUN
ajfa-12270	144	64	.	.	PUNCT
ajfa-12270	145	1	the	the	DET
ajfa-12270	145	2	total	total	ADJ
ajfa-12270	145	3	means	mean	VERB
ajfa-12270	145	4	for	for	ADP
ajfa-12270	145	5	"	"	PUNCT
ajfa-12270	145	6	activity	activity	NOUN
ajfa-12270	145	7	based	base	VERB
ajfa-12270	145	8	costing	costing	NOUN
ajfa-12270	145	9	"	"	PUNCT
ajfa-12270	145	10	reached	reach	VERB
ajfa-12270	145	11	(	(	PUNCT
ajfa-12270	145	12	2.32	2.32	NUM
ajfa-12270	145	13	)	)	PUNCT
ajfa-12270	145	14	by	by	ADP
ajfa-12270	145	15	low	low	ADJ
ajfa-12270	145	16	agreement	agreement	NOUN
ajfa-12270	145	17	degree	degree	NOUN
ajfa-12270	145	18	.	.	PUNCT
ajfa-12270	146	1	asian	asian	ADJ
ajfa-12270	146	2	journal	journal	PROPN
ajfa-12270	146	3	of	of	ADP
ajfa-12270	146	4	finance	finance	PROPN
ajfa-12270	146	5	&	&	CCONJ
ajfa-12270	146	6	accounting	accounting	PROPN
ajfa-12270	146	7	issn	issn	PROPN
ajfa-12270	146	8	1946	1946	NUM
ajfa-12270	146	9	-	-	PUNCT
ajfa-12270	146	10	052x	052x	NOUN
ajfa-12270	146	11	2018	2018	NUM
ajfa-12270	146	12	,	,	PUNCT
ajfa-12270	146	13	vol	vol	NOUN
ajfa-12270	146	14	.	.	PROPN
ajfa-12270	147	1	10	10	NUM
ajfa-12270	147	2	,	,	PUNCT
ajfa-12270	147	3	no	no	INTJ
ajfa-12270	147	4	.	.	NOUN
ajfa-12270	147	5	1	1	NUM
ajfa-12270	147	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	147	7	378	378	NUM
ajfa-12270	147	8	table	table	NOUN
ajfa-12270	147	9	3	3	NUM
ajfa-12270	147	10	.	.	NOUN
ajfa-12270	147	11	means	mean	NOUN
ajfa-12270	147	12	and	and	CCONJ
ajfa-12270	147	13	standard	standard	ADJ
ajfa-12270	147	14	deviation	deviation	NOUN
ajfa-12270	147	15	for	for	ADP
ajfa-12270	147	16	target	target	NOUN
ajfa-12270	147	17	costing	cost	VERB
ajfa-12270	147	18	(	(	PUNCT
ajfa-12270	147	19	tc	tc	NOUN
ajfa-12270	147	20	)	)	PUNCT
ajfa-12270	147	21	domain	domain	NOUN
ajfa-12270	147	22	,	,	PUNCT
ajfa-12270	147	23	total	total	ADJ
ajfa-12270	147	24	means	mean	NOUN
ajfa-12270	147	25	(	(	PUNCT
ajfa-12270	147	26	n=	n=	ADJ
ajfa-12270	147	27	52	52	NUM
ajfa-12270	147	28	)	)	PUNCT
ajfa-12270	147	29	no	no	DET
ajfa-12270	147	30	domain	domain	NOUN
ajfa-12270	147	31	mean	mean	NOUN
ajfa-12270	147	32	standard	standard	NOUN
ajfa-12270	147	33	.	.	PUNCT
ajfa-12270	148	1	deviation	deviation	NOUN
ajfa-12270	148	2	rank	rank	NOUN
ajfa-12270	148	3	agreement	agreement	NOUN
ajfa-12270	148	4	degree	degree	NOUN
ajfa-12270	148	5	1	1	NUM
ajfa-12270	148	6	competitive	competitive	ADJ
ajfa-12270	148	7	products	product	NOUN
ajfa-12270	148	8	are	be	AUX
ajfa-12270	148	9	studied	study	VERB
ajfa-12270	148	10	,	,	PUNCT
ajfa-12270	148	11	analyzed	analyze	VERB
ajfa-12270	148	12	and	and	CCONJ
ajfa-12270	148	13	compared	compare	VERB
ajfa-12270	148	14	with	with	ADP
ajfa-12270	148	15	the	the	DET
ajfa-12270	148	16	company	company	NOUN
ajfa-12270	148	17	's	's	PART
ajfa-12270	148	18	products	product	NOUN
ajfa-12270	148	19	.	.	PUNCT
ajfa-12270	149	1	3.21	3.21	NUM
ajfa-12270	149	2	0.89	0.89	NUM
ajfa-12270	149	3	6	6	NUM
ajfa-12270	149	4	medium	medium	NOUN
ajfa-12270	149	5	2	2	NUM
ajfa-12270	149	6	the	the	DET
ajfa-12270	149	7	total	total	ADJ
ajfa-12270	149	8	cost	cost	NOUN
ajfa-12270	149	9	of	of	ADP
ajfa-12270	149	10	the	the	DET
ajfa-12270	149	11	product	product	NOUN
ajfa-12270	149	12	is	be	AUX
ajfa-12270	149	13	determined	determine	VERB
ajfa-12270	149	14	before	before	ADP
ajfa-12270	149	15	starting	start	VERB
ajfa-12270	149	16	the	the	DET
ajfa-12270	149	17	production	production	NOUN
ajfa-12270	149	18	process	process	NOUN
ajfa-12270	149	19	.	.	PUNCT
ajfa-12270	150	1	3.76	3.76	NUM
ajfa-12270	150	2	1.00	1.00	NUM
ajfa-12270	150	3	1	1	NUM
ajfa-12270	150	4	high	high	ADJ
ajfa-12270	150	5	3	3	NUM
ajfa-12270	150	6	the	the	DET
ajfa-12270	150	7	profit	profit	NOUN
ajfa-12270	150	8	margin	margin	NOUN
ajfa-12270	150	9	of	of	ADP
ajfa-12270	150	10	the	the	DET
ajfa-12270	150	11	product	product	NOUN
ajfa-12270	150	12	is	be	AUX
ajfa-12270	150	13	determined	determine	VERB
ajfa-12270	150	14	prior	prior	ADJ
ajfa-12270	150	15	production	production	NOUN
ajfa-12270	150	16	.	.	PUNCT
ajfa-12270	151	1	3.40	3.40	NUM
ajfa-12270	151	2	0.86	0.86	NUM
ajfa-12270	151	3	3	3	NUM
ajfa-12270	151	4	medium	medium	NOUN
ajfa-12270	151	5	4	4	NUM
ajfa-12270	151	6	the	the	DET
ajfa-12270	151	7	selling	selling	NOUN
ajfa-12270	151	8	price	price	NOUN
ajfa-12270	151	9	of	of	ADP
ajfa-12270	151	10	the	the	DET
ajfa-12270	151	11	product	product	NOUN
ajfa-12270	151	12	is	be	AUX
ajfa-12270	151	13	determined	determine	VERB
ajfa-12270	151	14	based	base	VERB
ajfa-12270	151	15	on	on	ADP
ajfa-12270	151	16	market	market	NOUN
ajfa-12270	151	17	studies	study	NOUN
ajfa-12270	151	18	before	before	ADP
ajfa-12270	151	19	starting	start	VERB
ajfa-12270	151	20	the	the	DET
ajfa-12270	151	21	production	production	NOUN
ajfa-12270	151	22	process	process	NOUN
ajfa-12270	151	23	.	.	PUNCT
ajfa-12270	152	1	3.00	3.00	NUM
ajfa-12270	152	2	0.75	0.75	NUM
ajfa-12270	152	3	8	8	NUM
ajfa-12270	152	4	medium	medium	NOUN
ajfa-12270	152	5	5	5	NUM
ajfa-12270	152	6	the	the	DET
ajfa-12270	152	7	profit	profit	NOUN
ajfa-12270	152	8	margin	margin	NOUN
ajfa-12270	152	9	of	of	ADP
ajfa-12270	152	10	the	the	DET
ajfa-12270	152	11	product	product	NOUN
ajfa-12270	152	12	is	be	AUX
ajfa-12270	152	13	determined	determine	VERB
ajfa-12270	152	14	based	base	VERB
ajfa-12270	152	15	on	on	ADP
ajfa-12270	152	16	the	the	DET
ajfa-12270	152	17	product	product	NOUN
ajfa-12270	152	18	's	's	PART
ajfa-12270	152	19	status	status	NOUN
ajfa-12270	152	20	among	among	ADP
ajfa-12270	152	21	its	its	PRON
ajfa-12270	152	22	competitors	competitor	NOUN
ajfa-12270	152	23	.	.	PUNCT
ajfa-12270	153	1	3.31	3.31	NUM
ajfa-12270	153	2	0.78	0.78	NUM
ajfa-12270	153	3	4	4	NUM
ajfa-12270	153	4	medium	medium	NOUN
ajfa-12270	153	5	6	6	NUM
ajfa-12270	153	6	administration	administration	NOUN
ajfa-12270	153	7	seeks	seek	VERB
ajfa-12270	153	8	to	to	PART
ajfa-12270	153	9	reduce	reduce	VERB
ajfa-12270	153	10	product	product	NOUN
ajfa-12270	153	11	costs	cost	NOUN
ajfa-12270	153	12	at	at	ADP
ajfa-12270	153	13	an	an	DET
ajfa-12270	153	14	early	early	ADJ
ajfa-12270	153	15	stage	stage	NOUN
ajfa-12270	153	16	of	of	ADP
ajfa-12270	153	17	production	production	NOUN
ajfa-12270	153	18	.	.	PUNCT
ajfa-12270	154	1	3.21	3.21	NUM
ajfa-12270	154	2	0.83	0.83	NUM
ajfa-12270	154	3	6	6	NUM
ajfa-12270	154	4	medium	medium	NOUN
ajfa-12270	154	5	7	7	NUM
ajfa-12270	154	6	the	the	DET
ajfa-12270	154	7	cost	cost	NOUN
ajfa-12270	154	8	of	of	ADP
ajfa-12270	154	9	the	the	DET
ajfa-12270	154	10	product	product	NOUN
ajfa-12270	154	11	is	be	AUX
ajfa-12270	154	12	taken	take	VERB
ajfa-12270	154	13	into	into	ADP
ajfa-12270	154	14	account	account	NOUN
ajfa-12270	154	15	during	during	ADP
ajfa-12270	154	16	the	the	DET
ajfa-12270	154	17	design	design	NOUN
ajfa-12270	154	18	and	and	CCONJ
ajfa-12270	154	19	planning	planning	NOUN
ajfa-12270	154	20	phase	phase	NOUN
ajfa-12270	154	21	.	.	PUNCT
ajfa-12270	155	1	3.64	3.64	NUM
ajfa-12270	155	2	0.85	0.85	NUM
ajfa-12270	155	3	2	2	NUM
ajfa-12270	155	4	medium	medium	NOUN
ajfa-12270	155	5	8	8	NUM
ajfa-12270	155	6	administration	administration	NOUN
ajfa-12270	155	7	is	be	AUX
ajfa-12270	155	8	working	work	VERB
ajfa-12270	155	9	on	on	ADP
ajfa-12270	155	10	reducing	reduce	VERB
ajfa-12270	155	11	cost	cost	NOUN
ajfa-12270	155	12	through	through	ADP
ajfa-12270	155	13	measures	measure	NOUN
ajfa-12270	155	14	leading	lead	VERB
ajfa-12270	155	15	to	to	ADP
ajfa-12270	155	16	cost	cost	NOUN
ajfa-12270	155	17	reduction	reduction	NOUN
ajfa-12270	155	18	during	during	ADP
ajfa-12270	155	19	production	production	NOUN
ajfa-12270	155	20	.	.	PUNCT
ajfa-12270	156	1	3.22	3.22	NUM
ajfa-12270	156	2	0.56	0.56	NUM
ajfa-12270	156	3	5	5	NUM
ajfa-12270	156	4	medium	medium	NOUN
ajfa-12270	156	5	9	9	NUM
ajfa-12270	156	6	the	the	DET
ajfa-12270	156	7	profit	profit	NOUN
ajfa-12270	156	8	margin	margin	NOUN
ajfa-12270	156	9	of	of	ADP
ajfa-12270	156	10	the	the	DET
ajfa-12270	156	11	product	product	NOUN
ajfa-12270	156	12	is	be	AUX
ajfa-12270	156	13	determined	determine	VERB
ajfa-12270	156	14	based	base	VERB
ajfa-12270	156	15	on	on	ADP
ajfa-12270	156	16	the	the	DET
ajfa-12270	156	17	expected	expect	VERB
ajfa-12270	156	18	sales	sale	NOUN
ajfa-12270	156	19	volume	volume	NOUN
ajfa-12270	156	20	of	of	ADP
ajfa-12270	156	21	the	the	DET
ajfa-12270	156	22	production	production	NOUN
ajfa-12270	156	23	.	.	PUNCT
ajfa-12270	157	1	2.28	2.28	NUM
ajfa-12270	157	2	0.74	0.74	NUM
ajfa-12270	157	3	9	9	NUM
ajfa-12270	157	4	low	low	ADJ
ajfa-12270	157	5	total	total	NOUN
ajfa-12270	157	6	means	mean	VERB
ajfa-12270	157	7	3.22	3.22	NUM
ajfa-12270	157	8	0.40	0.40	NUM
ajfa-12270	157	9	medium	medium	NOUN
ajfa-12270	157	10	table	table	NOUN
ajfa-12270	157	11	(	(	PUNCT
ajfa-12270	157	12	3	3	X
ajfa-12270	157	13	)	)	PUNCT
ajfa-12270	157	14	shows	show	VERB
ajfa-12270	157	15	that	that	SCONJ
ajfa-12270	157	16	the	the	DET
ajfa-12270	157	17	highest	high	ADJ
ajfa-12270	157	18	means	mean	NOUN
ajfa-12270	157	19	reached	reach	VERB
ajfa-12270	157	20	(	(	PUNCT
ajfa-12270	157	21	3.76	3.76	NUM
ajfa-12270	157	22	)	)	PUNCT
ajfa-12270	157	23	out	out	ADP
ajfa-12270	157	24	of	of	ADP
ajfa-12270	157	25	(	(	PUNCT
ajfa-12270	157	26	5	5	NUM
ajfa-12270	157	27	)	)	PUNCT
ajfa-12270	157	28	for	for	ADP
ajfa-12270	157	29	item	item	NOUN
ajfa-12270	157	30	(	(	PUNCT
ajfa-12270	157	31	2	2	NUM
ajfa-12270	157	32	)	)	PUNCT
ajfa-12270	157	33	"	"	PUNCT
ajfa-12270	157	34	the	the	DET
ajfa-12270	157	35	total	total	ADJ
ajfa-12270	157	36	cost	cost	NOUN
ajfa-12270	157	37	of	of	ADP
ajfa-12270	157	38	the	the	DET
ajfa-12270	157	39	product	product	NOUN
ajfa-12270	157	40	is	be	AUX
ajfa-12270	157	41	determined	determine	VERB
ajfa-12270	157	42	before	before	ADP
ajfa-12270	157	43	starting	start	VERB
ajfa-12270	157	44	the	the	DET
ajfa-12270	157	45	production	production	NOUN
ajfa-12270	157	46	process	process	NOUN
ajfa-12270	157	47	"	"	PUNCT
ajfa-12270	157	48	by	by	ADP
ajfa-12270	157	49	high	high	ADJ
ajfa-12270	157	50	agreement	agreement	NOUN
ajfa-12270	157	51	degree	degree	NOUN
ajfa-12270	157	52	,	,	PUNCT
ajfa-12270	157	53	asian	asian	ADJ
ajfa-12270	157	54	journal	journal	NOUN
ajfa-12270	157	55	of	of	ADP
ajfa-12270	157	56	finance	finance	PROPN
ajfa-12270	157	57	&	&	CCONJ
ajfa-12270	157	58	accounting	accounting	PROPN
ajfa-12270	157	59	issn	issn	PROPN
ajfa-12270	157	60	1946	1946	NUM
ajfa-12270	157	61	-	-	PUNCT
ajfa-12270	157	62	052x	052x	NOUN
ajfa-12270	157	63	2018	2018	NUM
ajfa-12270	157	64	,	,	PUNCT
ajfa-12270	157	65	vol	vol	NOUN
ajfa-12270	157	66	.	.	PROPN
ajfa-12270	158	1	10	10	NUM
ajfa-12270	158	2	,	,	PUNCT
ajfa-12270	158	3	no	no	INTJ
ajfa-12270	158	4	.	.	NOUN
ajfa-12270	158	5	1	1	NUM
ajfa-12270	158	6	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-12270	158	7	379	379	NUM
ajfa-12270	158	8	then	then	ADV
ajfa-12270	158	9	for	for	ADP
ajfa-12270	158	10	item	item	NOUN
ajfa-12270	158	11	(	(	PUNCT
ajfa-12270	158	12	7	7	NUM
ajfa-12270	158	13	)	)	PUNCT
ajfa-12270	158	14	"	"	PUNCT
ajfa-12270	158	15	the	the	DET
ajfa-12270	158	16	cost	cost	NOUN
ajfa-12270	158	17	of	of	ADP
ajfa-12270	158	18	the	the	DET
ajfa-12270	158	19	product	product	NOUN
ajfa-12270	158	20	is	be	AUX
ajfa-12270	158	21	taken	take	VERB
ajfa-12270	158	22	into	into	ADP
ajfa-12270	158	23	account	account	NOUN
ajfa-12270	158	24	during	during	ADP
ajfa-12270	158	25	the	the	DET
ajfa-12270	158	26	design	design	NOUN
ajfa-12270	158	27	and	and	CCONJ
ajfa-12270	158	28	planning	planning	NOUN
ajfa-12270	158	29	phase	phase	NOUN
ajfa-12270	158	30	.	.	PUNCT
ajfa-12270	158	31	"	"	PUNCT
ajfa-12270	159	1	(	(	PUNCT
ajfa-12270	159	2	means	mean	VERB
ajfa-12270	159	3	3.64	3.64	NUM
ajfa-12270	159	4	)	)	PUNCT
ajfa-12270	159	5	by	by	ADP
ajfa-12270	159	6	high	high	ADJ
ajfa-12270	159	7	agreement	agreement	NOUN
ajfa-12270	159	8	degree	degree	NOUN
ajfa-12270	159	9	,	,	PUNCT
ajfa-12270	159	10	then	then	ADV
ajfa-12270	159	11	for	for	ADP
ajfa-12270	159	12	item	item	NOUN
ajfa-12270	159	13	(	(	PUNCT
ajfa-12270	159	14	3	3	NUM
ajfa-12270	159	15	)	)	PUNCT
ajfa-12270	159	16	"	"	PUNCT
ajfa-12270	159	17	the	the	DET
ajfa-12270	159	18	profit	profit	NOUN
ajfa-12270	159	19	margin	margin	NOUN
ajfa-12270	159	20	of	of	ADP
ajfa-12270	159	21	the	the	DET
ajfa-12270	159	22	product	product	NOUN
ajfa-12270	159	23	is	be	AUX
ajfa-12270	159	24	determined	determine	VERB
ajfa-12270	159	25	prior	prior	ADJ
ajfa-12270	159	26	production	production	NOUN
ajfa-12270	159	27	"	"	PUNCT
ajfa-12270	159	28	(	(	PUNCT
ajfa-12270	159	29	means	mean	VERB
ajfa-12270	159	30	3.40	3.40	NUM
ajfa-12270	159	31	)	)	PUNCT
ajfa-12270	159	32	by	by	ADP
ajfa-12270	159	33	medium	medium	ADJ
ajfa-12270	159	34	agreement	agreement	NOUN
ajfa-12270	159	35	degree	degree	NOUN
ajfa-12270	159	36	,	,	PUNCT
ajfa-12270	159	37	and	and	CCONJ
ajfa-12270	159	38	the	the	DET
ajfa-12270	159	39	lowest	low	ADJ
ajfa-12270	159	40	means	mean	NOUN
ajfa-12270	159	41	was	be	AUX
ajfa-12270	159	42	(	(	PUNCT
ajfa-12270	159	43	2.28	2.28	NUM
ajfa-12270	159	44	)	)	PUNCT
ajfa-12270	159	45	for	for	ADP
ajfa-12270	159	46	item	item	NOUN
ajfa-12270	159	47	(	(	PUNCT
ajfa-12270	159	48	9	9	NUM
ajfa-12270	159	49	)	)	PUNCT
ajfa-12270	159	50	"	"	PUNCT
ajfa-12270	159	51	the	the	DET
ajfa-12270	159	52	profit	profit	NOUN
ajfa-12270	159	53	margin	margin	NOUN
ajfa-12270	159	54	of	of	ADP
ajfa-12270	159	55	the	the	DET
ajfa-12270	159	56	product	product	NOUN
ajfa-12270	159	57	is	be	AUX
ajfa-12270	159	58	determined	determine	VERB
ajfa-12270	159	59	based	base	VERB
ajfa-12270	159	60	on	on	ADP
ajfa-12270	159	61	the	the	DET
ajfa-12270	159	62	expected	expect	VERB
ajfa-12270	159	63	sales	sale	NOUN
ajfa-12270	159	64	volume	volume	NOUN
ajfa-12270	159	65	of	of	ADP
ajfa-12270	159	66	the	the	DET
ajfa-12270	159	67	product	product	NOUN
ajfa-12270	159	68	"	"	PUNCT
ajfa-12270	159	69	by	by	ADP
ajfa-12270	159	70	low	low	ADJ
ajfa-12270	159	71	agreement	agreement	NOUN
ajfa-12270	159	72	degree	degree	NOUN
ajfa-12270	159	73	.	.	PUNCT
ajfa-12270	160	1	the	the	DET
ajfa-12270	160	2	total	total	ADJ
ajfa-12270	160	3	means	mean	VERB
ajfa-12270	160	4	for	for	ADP
ajfa-12270	160	5	"	"	PUNCT
ajfa-12270	160	6	target	target	NOUN
ajfa-12270	160	7	costing	costing	NOUN
ajfa-12270	160	8	"	"	PUNCT
ajfa-12270	160	9	reached	reach	VERB
ajfa-12270	160	10	(	(	PUNCT
ajfa-12270	160	11	3.22	3.22	NUM
ajfa-12270	160	12	)	)	PUNCT
ajfa-12270	160	13	by	by	ADP
ajfa-12270	160	14	medium	medium	ADJ
ajfa-12270	160	15	agreement	agreement	NOUN
ajfa-12270	160	16	degree	degree	NOUN
ajfa-12270	160	17	.	.	PUNCT
ajfa-12270	161	1	table	table	NOUN
ajfa-12270	161	2	4	4	NUM
ajfa-12270	161	3	.	.	NUM
ajfa-12270	161	4	means	mean	NOUN
ajfa-12270	161	5	and	and	CCONJ
ajfa-12270	161	6	standard	standard	ADJ
ajfa-12270	161	7	deviation	deviation	NOUN
ajfa-12270	161	8	for	for	ADP
ajfa-12270	161	9	kaizen	kaizen	PROPN
ajfa-12270	161	10	costing	cost	VERB
ajfa-12270	161	11	(	(	PUNCT
ajfa-12270	161	12	kc	kc	PROPN
ajfa-12270	161	13	)	)	PUNCT
ajfa-12270	161	14	domain	domain	NOUN
ajfa-12270	161	15	,	,	PUNCT
ajfa-12270	161	16	total	total	ADJ
ajfa-12270	161	17	means	mean	NOUN
ajfa-12270	161	18	(	(	PUNCT
ajfa-12270	161	19	n=	n=	ADJ
ajfa-12270	161	20	52	52	NUM
ajfa-12270	161	21	)	)	PUNCT
ajfa-12270	161	22	no	no	DET
ajfa-12270	161	23	domain	domain	NOUN
ajfa-12270	161	24	mean	mean	NOUN
ajfa-12270	161	25	standard	standard	NOUN
ajfa-12270	161	26	.	.	PUNCT
ajfa-12270	162	1	deviation	deviation	NOUN
ajfa-12270	162	2	rank	rank	NOUN
ajfa-12270	162	3	agreement	agreement	NOUN
ajfa-12270	162	4	degree	degree	NOUN
ajfa-12270	162	5	1	1	NUM
ajfa-12270	162	6	administration	administration	NOUN
ajfa-12270	162	7	analyzes	analyze	VERB
ajfa-12270	162	8	the	the	DET
ajfa-12270	162	9	competing	compete	VERB
ajfa-12270	162	10	products	product	NOUN
ajfa-12270	162	11	and	and	CCONJ
ajfa-12270	162	12	compares	compare	VERB
ajfa-12270	162	13	them	they	PRON
ajfa-12270	162	14	with	with	ADP
ajfa-12270	162	15	company	company	NOUN
ajfa-12270	162	16	’s	’s	PART
ajfa-12270	162	17	products	product	NOUN
ajfa-12270	162	18	.	.	PUNCT
ajfa-12270	163	1	2.28	2.28	NUM
ajfa-12270	163	2	1.02	1.02	NUM
ajfa-12270	163	3	10	10	NUM
ajfa-12270	163	4	low	low	ADJ
ajfa-12270	163	5	2	2	NUM
ajfa-12270	163	6	administration	administration	NOUN
ajfa-12270	163	7	works	work	NOUN
ajfa-12270	163	8	and	and	CCONJ
ajfa-12270	163	9	study	study	VERB
ajfa-12270	163	10	all	all	DET
ajfa-12270	163	11	possible	possible	ADJ
ajfa-12270	163	12	ways	way	NOUN
ajfa-12270	163	13	of	of	ADP
ajfa-12270	163	14	reducing	reduce	VERB
ajfa-12270	163	15	the	the	DET
ajfa-12270	163	16	cost	cost	NOUN
ajfa-12270	163	17	of	of	ADP
ajfa-12270	163	18	manufacturing	manufacturing	NOUN
ajfa-12270	163	19	during	during	ADP
ajfa-12270	163	20	every	every	DET
ajfa-12270	163	21	stage	stage	NOUN
ajfa-12270	163	22	.	.	PUNCT
ajfa-12270	164	1	3.66	3.66	NUM
ajfa-12270	164	2	0.98	0.98	NUM
ajfa-12270	164	3	8	8	NUM
ajfa-12270	164	4	medium	medium	NOUN
ajfa-12270	164	5	3	3	NUM
ajfa-12270	164	6	administration	administration	NOUN
ajfa-12270	164	7	is	be	AUX
ajfa-12270	164	8	concerned	concern	VERB
ajfa-12270	164	9	with	with	ADP
ajfa-12270	164	10	product	product	NOUN
ajfa-12270	164	11	features	feature	NOUN
ajfa-12270	164	12	and	and	CCONJ
ajfa-12270	164	13	specifications	specification	NOUN
ajfa-12270	164	14	.	.	PUNCT
ajfa-12270	165	1	3.84	3.84	NUM
ajfa-12270	165	2	1.04	1.04	NUM
ajfa-12270	165	3	5	5	NUM
ajfa-12270	165	4	high	high	ADJ
ajfa-12270	165	5	4	4	NUM
ajfa-12270	165	6	administration	administration	NOUN
ajfa-12270	165	7	seeks	seek	VERB
ajfa-12270	165	8	to	to	PART
ajfa-12270	165	9	eliminate	eliminate	VERB
ajfa-12270	165	10	waste	waste	NOUN
ajfa-12270	165	11	of	of	ADP
ajfa-12270	165	12	resources	resource	NOUN
ajfa-12270	165	13	.	.	PUNCT
ajfa-12270	166	1	3.95	3.95	NUM
ajfa-12270	166	2	0.78	0.78	NUM
ajfa-12270	166	3	3	3	NUM
ajfa-12270	166	4	high	high	ADJ
ajfa-12270	166	5	5	5	NUM
ajfa-12270	166	6	inspections	inspection	NOUN
ajfa-12270	166	7	and	and	CCONJ
ajfa-12270	166	8	control	control	NOUN
ajfa-12270	166	9	of	of	ADP
ajfa-12270	166	10	products	product	NOUN
ajfa-12270	166	11	are	be	AUX
ajfa-12270	166	12	carried	carry	VERB
ajfa-12270	166	13	out	out	ADP
ajfa-12270	166	14	continuously	continuously	ADV
ajfa-12270	166	15	to	to	PART
ajfa-12270	166	16	ensure	ensure	VERB
ajfa-12270	166	17	quality	quality	NOUN
ajfa-12270	166	18	.	.	PUNCT
ajfa-12270	167	1	3.78	3.78	NUM
ajfa-12270	167	2	0.80	0.80	NUM
ajfa-12270	167	3	6	6	NUM
ajfa-12270	167	4	high	high	ADJ
ajfa-12270	167	5	6	6	NUM
ajfa-12270	167	6	administration	administration	NOUN
ajfa-12270	167	7	adopts	adopt	VERB
ajfa-12270	167	8	continuous	continuous	ADJ
ajfa-12270	167	9	improvement	improvement	NOUN
ajfa-12270	167	10	system	system	NOUN
ajfa-12270	167	11	at	at	ADP
ajfa-12270	167	12	every	every	DET
ajfa-12270	167	13	stage	stage	NOUN
ajfa-12270	167	14	of	of	ADP
ajfa-12270	167	15	product	product	NOUN
ajfa-12270	167	16	life	life	NOUN
ajfa-12270	167	17	cycle	cycle	NOUN
ajfa-12270	167	18	.	.	PUNCT
ajfa-12270	168	1	4.14	4.14	NUM
ajfa-12270	168	2	0.83	0.83	NUM
ajfa-12270	168	3	2	2	NUM
ajfa-12270	168	4	high	high	ADJ
ajfa-12270	168	5	7	7	NUM
ajfa-12270	168	6	administration	administration	NOUN
ajfa-12270	168	7	works	work	VERB
ajfa-12270	168	8	to	to	PART
ajfa-12270	168	9	increase	increase	VERB
ajfa-12270	168	10	the	the	DET
ajfa-12270	168	11	efficiency	efficiency	NOUN
ajfa-12270	168	12	of	of	ADP
ajfa-12270	168	13	the	the	DET
ajfa-12270	168	14	employees	employee	NOUN
ajfa-12270	168	15	to	to	PART
ajfa-12270	168	16	increase	increase	VERB
ajfa-12270	168	17	their	their	PRON
ajfa-12270	168	18	productivity	productivity	NOUN
ajfa-12270	168	19	.	.	PUNCT
ajfa-12270	169	1	3.38	3.38	NUM
ajfa-12270	169	2	1.15	1.15	NUM
ajfa-12270	169	3	9	9	NUM
ajfa-12270	169	4	medium	medium	NOUN
ajfa-12270	169	5	8	8	NUM
ajfa-12270	169	6	administration	administration	NOUN
ajfa-12270	169	7	adopts	adopt	VERB
ajfa-12270	169	8	continuous	continuous	ADJ
ajfa-12270	169	9	improvement	improvement	NOUN
ajfa-12270	169	10	system	system	NOUN
ajfa-12270	169	11	at	at	ADP
ajfa-12270	169	12	every	every	DET
ajfa-12270	169	13	stage	stage	NOUN
ajfa-12270	169	14	since	since	SCONJ
ajfa-12270	169	15	product	product	NOUN
ajfa-12270	169	16	design	design	NOUN
ajfa-12270	169	17	until	until	ADP
ajfa-12270	169	18	the	the	DET
ajfa-12270	169	19	sales	sale	NOUN
ajfa-12270	169	20	stage	stage	NOUN
ajfa-12270	169	21	of	of	ADP
ajfa-12270	169	22	it	it	PRON
ajfa-12270	169	23	.	.	PUNCT
ajfa-12270	170	1	4.17	4.17	NUM
ajfa-12270	170	2	0.86	0.86	NUM
ajfa-12270	170	3	1	1	NUM
ajfa-12270	170	4	high	high	ADJ
ajfa-12270	170	5	9	9	NUM
ajfa-12270	170	6	reducing	reduce	VERB
ajfa-12270	170	7	costs	cost	NOUN
ajfa-12270	170	8	is	be	AUX
ajfa-12270	170	9	done	do	VERB
ajfa-12270	170	10	by	by	ADP
ajfa-12270	170	11	reducing	reduce	VERB
ajfa-12270	170	12	the	the	DET
ajfa-12270	170	13	3.76	3.76	NUM
ajfa-12270	170	14	0.82	0.82	NUM
ajfa-12270	170	15	7	7	NUM
ajfa-12270	170	16	high	high	ADJ
ajfa-12270	170	17	asian	asian	ADJ
ajfa-12270	170	18	journal	journal	NOUN
ajfa-12270	170	19	of	of	ADP
ajfa-12270	170	20	finance	finance	PROPN
ajfa-12270	170	21	&	&	CCONJ
ajfa-12270	170	22	accounting	accounting	PROPN
ajfa-12270	170	23	issn	issn	PROPN
ajfa-12270	170	24	1946	1946	NUM
ajfa-12270	170	25	-	-	PUNCT
ajfa-12270	170	26	052x	052x	NOUN
ajfa-12270	170	27	2018	2018	NUM
ajfa-12270	170	28	,	,	PUNCT
ajfa-12270	170	29	vol	vol	NOUN
ajfa-12270	170	30	.	.	PROPN
ajfa-12270	170	31	10	10	NUM
ajfa-12270	170	32	,	,	PUNCT
ajfa-12270	170	33	no	no	INTJ
ajfa-12270	170	34	.	.	NOUN
ajfa-12270	170	35	1	1	NUM
ajfa-12270	170	36	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	170	37	380	380	NUM
ajfa-12270	170	38	number	number	NOUN
ajfa-12270	170	39	of	of	ADP
ajfa-12270	170	40	defective	defective	ADJ
ajfa-12270	170	41	and	and	CCONJ
ajfa-12270	170	42	damaged	damaged	ADJ
ajfa-12270	170	43	units	unit	NOUN
ajfa-12270	170	44	.	.	PUNCT
ajfa-12270	171	1	10	10	NUM
ajfa-12270	171	2	administration	administration	NOUN
ajfa-12270	171	3	adopts	adopt	VERB
ajfa-12270	171	4	a	a	DET
ajfa-12270	171	5	continuous	continuous	ADJ
ajfa-12270	171	6	improvement	improvement	NOUN
ajfa-12270	171	7	approach	approach	NOUN
ajfa-12270	171	8	.	.	PUNCT
ajfa-12270	172	1	3.86	3.86	NUM
ajfa-12270	172	2	0.89	0.89	NUM
ajfa-12270	172	3	4	4	NUM
ajfa-12270	172	4	high	high	ADJ
ajfa-12270	172	5	total	total	NOUN
ajfa-12270	172	6	means	mean	VERB
ajfa-12270	172	7	3.68	3.68	NUM
ajfa-12270	172	8	0.34	0.34	NUM
ajfa-12270	172	9	high	high	ADJ
ajfa-12270	172	10	table	table	NOUN
ajfa-12270	172	11	(	(	PUNCT
ajfa-12270	172	12	4	4	X
ajfa-12270	172	13	)	)	PUNCT
ajfa-12270	172	14	shows	show	VERB
ajfa-12270	172	15	that	that	SCONJ
ajfa-12270	172	16	the	the	DET
ajfa-12270	172	17	highest	high	ADJ
ajfa-12270	172	18	means	mean	NOUN
ajfa-12270	172	19	reached	reach	VERB
ajfa-12270	172	20	(	(	PUNCT
ajfa-12270	172	21	4.17	4.17	NUM
ajfa-12270	172	22	)	)	PUNCT
ajfa-12270	172	23	out	out	ADP
ajfa-12270	172	24	of	of	ADP
ajfa-12270	172	25	(	(	PUNCT
ajfa-12270	172	26	5	5	NUM
ajfa-12270	172	27	)	)	PUNCT
ajfa-12270	172	28	for	for	ADP
ajfa-12270	172	29	item	item	NOUN
ajfa-12270	172	30	(	(	PUNCT
ajfa-12270	172	31	8)	8)	NUM
ajfa-12270	172	32	"	"	PUNCT
ajfa-12270	172	33	administration	administration	NOUN
ajfa-12270	172	34	adopts	adopt	VERB
ajfa-12270	172	35	continuous	continuous	ADJ
ajfa-12270	172	36	improvement	improvement	NOUN
ajfa-12270	172	37	system	system	NOUN
ajfa-12270	172	38	at	at	ADP
ajfa-12270	172	39	every	every	DET
ajfa-12270	172	40	stage	stage	NOUN
ajfa-12270	172	41	since	since	SCONJ
ajfa-12270	172	42	product	product	NOUN
ajfa-12270	172	43	design	design	NOUN
ajfa-12270	172	44	until	until	ADP
ajfa-12270	172	45	the	the	DET
ajfa-12270	172	46	sales	sale	NOUN
ajfa-12270	172	47	stage	stage	NOUN
ajfa-12270	172	48	of	of	ADP
ajfa-12270	172	49	it	it	PRON
ajfa-12270	172	50	"	"	PUNCT
ajfa-12270	172	51	by	by	ADP
ajfa-12270	172	52	high	high	ADJ
ajfa-12270	172	53	agreement	agreement	NOUN
ajfa-12270	172	54	degree	degree	NOUN
ajfa-12270	172	55	,	,	PUNCT
ajfa-12270	172	56	then	then	ADV
ajfa-12270	172	57	for	for	ADP
ajfa-12270	172	58	item	item	NOUN
ajfa-12270	172	59	(	(	PUNCT
ajfa-12270	172	60	6	6	NUM
ajfa-12270	172	61	)	)	PUNCT
ajfa-12270	172	62	"	"	PUNCT
ajfa-12270	172	63	administration	administration	NOUN
ajfa-12270	172	64	adopts	adopt	VERB
ajfa-12270	172	65	continuous	continuous	ADJ
ajfa-12270	172	66	improvement	improvement	NOUN
ajfa-12270	172	67	system	system	NOUN
ajfa-12270	172	68	at	at	ADP
ajfa-12270	172	69	every	every	DET
ajfa-12270	172	70	stage	stage	NOUN
ajfa-12270	172	71	of	of	ADP
ajfa-12270	172	72	product	product	NOUN
ajfa-12270	172	73	life	life	NOUN
ajfa-12270	172	74	cycle	cycle	NOUN
ajfa-12270	172	75	"	"	PUNCT
ajfa-12270	172	76	(	(	PUNCT
ajfa-12270	172	77	means	mean	VERB
ajfa-12270	172	78	4.14	4.14	NUM
ajfa-12270	172	79	)	)	PUNCT
ajfa-12270	172	80	by	by	ADP
ajfa-12270	172	81	high	high	ADJ
ajfa-12270	172	82	agreement	agreement	NOUN
ajfa-12270	172	83	degree	degree	NOUN
ajfa-12270	172	84	,	,	PUNCT
ajfa-12270	172	85	then	then	ADV
ajfa-12270	172	86	for	for	ADP
ajfa-12270	172	87	item	item	NOUN
ajfa-12270	172	88	(	(	PUNCT
ajfa-12270	172	89	4	4	NUM
ajfa-12270	172	90	)	)	PUNCT
ajfa-12270	172	91	"	"	PUNCT
ajfa-12270	172	92	administration	administration	NOUN
ajfa-12270	172	93	seeks	seek	VERB
ajfa-12270	172	94	to	to	PART
ajfa-12270	172	95	eliminate	eliminate	VERB
ajfa-12270	172	96	waste	waste	NOUN
ajfa-12270	172	97	of	of	ADP
ajfa-12270	172	98	resources	resource	NOUN
ajfa-12270	172	99	"	"	PUNCT
ajfa-12270	172	100	(	(	PUNCT
ajfa-12270	172	101	means	mean	VERB
ajfa-12270	172	102	3.95	3.95	NUM
ajfa-12270	172	103	)	)	PUNCT
ajfa-12270	172	104	by	by	ADP
ajfa-12270	172	105	high	high	ADJ
ajfa-12270	172	106	agreement	agreement	NOUN
ajfa-12270	172	107	degree	degree	NOUN
ajfa-12270	172	108	,	,	PUNCT
ajfa-12270	172	109	and	and	CCONJ
ajfa-12270	172	110	the	the	DET
ajfa-12270	172	111	lowest	low	ADJ
ajfa-12270	172	112	means	mean	NOUN
ajfa-12270	172	113	was	be	AUX
ajfa-12270	172	114	(	(	PUNCT
ajfa-12270	172	115	2.28	2.28	NUM
ajfa-12270	172	116	)	)	PUNCT
ajfa-12270	172	117	for	for	ADP
ajfa-12270	172	118	item	item	NOUN
ajfa-12270	172	119	(	(	PUNCT
ajfa-12270	172	120	1	1	NUM
ajfa-12270	172	121	)	)	PUNCT
ajfa-12270	172	122	"	"	PUNCT
ajfa-12270	172	123	administration	administration	NOUN
ajfa-12270	172	124	analyzes	analyze	VERB
ajfa-12270	172	125	the	the	DET
ajfa-12270	172	126	competing	compete	VERB
ajfa-12270	172	127	products	product	NOUN
ajfa-12270	172	128	and	and	CCONJ
ajfa-12270	172	129	compares	compare	VERB
ajfa-12270	172	130	them	they	PRON
ajfa-12270	172	131	with	with	ADP
ajfa-12270	172	132	company	company	NOUN
ajfa-12270	172	133	’s	’s	PART
ajfa-12270	172	134	products	product	NOUN
ajfa-12270	172	135	"	"	PUNCT
ajfa-12270	172	136	by	by	ADP
ajfa-12270	172	137	low	low	ADJ
ajfa-12270	172	138	agreement	agreement	NOUN
ajfa-12270	172	139	degree	degree	NOUN
ajfa-12270	172	140	.	.	PUNCT
ajfa-12270	173	1	the	the	DET
ajfa-12270	173	2	total	total	ADJ
ajfa-12270	173	3	means	mean	VERB
ajfa-12270	173	4	for	for	ADP
ajfa-12270	173	5	"	"	PUNCT
ajfa-12270	173	6	kaizen	kaizen	PROPN
ajfa-12270	173	7	costing	costing	NOUN
ajfa-12270	173	8	"	"	PUNCT
ajfa-12270	173	9	reached	reach	VERB
ajfa-12270	173	10	(	(	PUNCT
ajfa-12270	173	11	3.68	3.68	NUM
ajfa-12270	173	12	)	)	PUNCT
ajfa-12270	173	13	by	by	ADP
ajfa-12270	173	14	high	high	ADJ
ajfa-12270	173	15	agreement	agreement	NOUN
ajfa-12270	173	16	degree	degree	NOUN
ajfa-12270	173	17	.	.	PUNCT
ajfa-12270	174	1	table	table	NOUN
ajfa-12270	174	2	5	5	NUM
ajfa-12270	174	3	.	.	NUM
ajfa-12270	174	4	means	mean	NOUN
ajfa-12270	174	5	and	and	CCONJ
ajfa-12270	174	6	standard	standard	ADJ
ajfa-12270	174	7	deviation	deviation	NOUN
ajfa-12270	174	8	for	for	ADP
ajfa-12270	174	9	balanced	balanced	ADJ
ajfa-12270	174	10	scorecard	scorecard	NOUN
ajfa-12270	174	11	(	(	PUNCT
ajfa-12270	174	12	bsc	bsc	PROPN
ajfa-12270	174	13	)	)	PUNCT
ajfa-12270	174	14	domain	domain	NOUN
ajfa-12270	174	15	,	,	PUNCT
ajfa-12270	174	16	total	total	ADJ
ajfa-12270	174	17	means	mean	NOUN
ajfa-12270	174	18	(	(	PUNCT
ajfa-12270	174	19	n=	n=	ADJ
ajfa-12270	174	20	52	52	NUM
ajfa-12270	174	21	)	)	PUNCT
ajfa-12270	174	22	no	no	DET
ajfa-12270	174	23	domain	domain	NOUN
ajfa-12270	174	24	mean	mean	NOUN
ajfa-12270	174	25	standard	standard	NOUN
ajfa-12270	174	26	.	.	PUNCT
ajfa-12270	175	1	deviation	deviation	NOUN
ajfa-12270	175	2	rank	rank	NOUN
ajfa-12270	175	3	agreement	agreement	NOUN
ajfa-12270	175	4	degree	degree	NOUN
ajfa-12270	175	5	1	1	NUM
ajfa-12270	175	6	application	application	NOUN
ajfa-12270	175	7	of	of	ADP
ajfa-12270	175	8	the	the	DET
ajfa-12270	175	9	balanced	balanced	ADJ
ajfa-12270	175	10	scorecard	scorecard	NOUN
ajfa-12270	175	11	system	system	NOUN
ajfa-12270	175	12	helps	help	VERB
ajfa-12270	175	13	in	in	ADP
ajfa-12270	175	14	evaluating	evaluate	VERB
ajfa-12270	175	15	the	the	DET
ajfa-12270	175	16	performance	performance	NOUN
ajfa-12270	175	17	of	of	ADP
ajfa-12270	175	18	the	the	DET
ajfa-12270	175	19	company	company	NOUN
ajfa-12270	175	20	contributes	contribute	VERB
ajfa-12270	175	21	to	to	ADP
ajfa-12270	175	22	the	the	DET
ajfa-12270	175	23	development	development	NOUN
ajfa-12270	175	24	of	of	ADP
ajfa-12270	175	25	strategic	strategic	ADJ
ajfa-12270	175	26	plans	plan	NOUN
ajfa-12270	175	27	.	.	PUNCT
ajfa-12270	176	1	3.69	3.69	NUM
ajfa-12270	176	2	0.94	0.94	NUM
ajfa-12270	176	3	1	1	NUM
ajfa-12270	176	4	high	high	ADJ
ajfa-12270	176	5	2	2	NUM
ajfa-12270	176	6	application	application	NOUN
ajfa-12270	176	7	of	of	ADP
ajfa-12270	176	8	a	a	DET
ajfa-12270	176	9	balanced	balanced	ADJ
ajfa-12270	176	10	scorecard	scorecard	NOUN
ajfa-12270	176	11	system	system	NOUN
ajfa-12270	176	12	helps	help	VERB
ajfa-12270	176	13	in	in	ADP
ajfa-12270	176	14	evaluating	evaluate	VERB
ajfa-12270	176	15	the	the	DET
ajfa-12270	176	16	performance	performance	NOUN
ajfa-12270	176	17	of	of	ADP
ajfa-12270	176	18	the	the	DET
ajfa-12270	176	19	company	company	NOUN
ajfa-12270	176	20	and	and	CCONJ
ajfa-12270	176	21	strengthening	strengthen	VERB
ajfa-12270	176	22	the	the	DET
ajfa-12270	176	23	control	control	NOUN
ajfa-12270	176	24	system	system	NOUN
ajfa-12270	176	25	.	.	PUNCT
ajfa-12270	177	1	2.43	2.43	NUM
ajfa-12270	177	2	0.84	0.84	NUM
ajfa-12270	177	3	2	2	NUM
ajfa-12270	177	4	medium	medium	NOUN
ajfa-12270	177	5	3	3	NUM
ajfa-12270	177	6	application	application	NOUN
ajfa-12270	177	7	of	of	ADP
ajfa-12270	177	8	a	a	DET
ajfa-12270	177	9	balanced	balanced	ADJ
ajfa-12270	177	10	scorecard	scorecard	NOUN
ajfa-12270	177	11	system	system	NOUN
ajfa-12270	177	12	helps	help	VERB
ajfa-12270	177	13	in	in	ADP
ajfa-12270	177	14	evaluating	evaluate	VERB
ajfa-12270	177	15	the	the	DET
ajfa-12270	177	16	performance	performance	NOUN
ajfa-12270	177	17	of	of	ADP
ajfa-12270	177	18	the	the	DET
ajfa-12270	177	19	company	company	NOUN
ajfa-12270	177	20	and	and	CCONJ
ajfa-12270	177	21	development	development	NOUN
ajfa-12270	177	22	of	of	ADP
ajfa-12270	177	23	tactical	tactical	ADJ
ajfa-12270	177	24	plans	plan	NOUN
ajfa-12270	177	25	.	.	PUNCT
ajfa-12270	178	1	1.84	1.84	NUM
ajfa-12270	178	2	0.83	0.83	NUM
ajfa-12270	178	3	9	9	NUM
ajfa-12270	178	4	low	low	ADJ
ajfa-12270	178	5	4	4	NUM
ajfa-12270	178	6	administration	administration	NOUN
ajfa-12270	178	7	monitors	monitor	VERB
ajfa-12270	178	8	the	the	DET
ajfa-12270	178	9	performance	performance	NOUN
ajfa-12270	178	10	and	and	CCONJ
ajfa-12270	178	11	to	to	ADP
ajfa-12270	178	12	what	what	DET
ajfa-12270	178	13	extent	extent	NOUN
ajfa-12270	178	14	objectives	objective	NOUN
ajfa-12270	178	15	are	be	AUX
ajfa-12270	178	16	achieved	achieve	VERB
ajfa-12270	178	17	.	.	PUNCT
ajfa-12270	179	1	2.33	2.33	NUM
ajfa-12270	179	2	0.85	0.85	NUM
ajfa-12270	179	3	4	4	NUM
ajfa-12270	179	4	low	low	ADJ
ajfa-12270	179	5	5	5	NUM
ajfa-12270	179	6	administration	administration	NOUN
ajfa-12270	179	7	sets	set	VERB
ajfa-12270	179	8	standards	standard	NOUN
ajfa-12270	179	9	for	for	ADP
ajfa-12270	179	10	1.95	1.95	NUM
ajfa-12270	179	11	0.83	0.83	NUM
ajfa-12270	179	12	8	8	NUM
ajfa-12270	179	13	low	low	ADJ
ajfa-12270	179	14	asian	asian	ADJ
ajfa-12270	179	15	journal	journal	NOUN
ajfa-12270	179	16	of	of	ADP
ajfa-12270	179	17	finance	finance	PROPN
ajfa-12270	179	18	&	&	CCONJ
ajfa-12270	179	19	accounting	accounting	PROPN
ajfa-12270	179	20	issn	issn	PROPN
ajfa-12270	179	21	1946	1946	NUM
ajfa-12270	179	22	-	-	PUNCT
ajfa-12270	179	23	052x	052x	NOUN
ajfa-12270	179	24	2018	2018	NUM
ajfa-12270	179	25	,	,	PUNCT
ajfa-12270	179	26	vol	vol	NOUN
ajfa-12270	179	27	.	.	PROPN
ajfa-12270	180	1	10	10	NUM
ajfa-12270	180	2	,	,	PUNCT
ajfa-12270	180	3	no	no	INTJ
ajfa-12270	180	4	.	.	NOUN
ajfa-12270	180	5	1	1	NUM
ajfa-12270	180	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	180	7	381	381	NUM
ajfa-12270	180	8	financial	financial	ADJ
ajfa-12270	180	9	performance	performance	NOUN
ajfa-12270	180	10	and	and	CCONJ
ajfa-12270	180	11	profitability	profitability	NOUN
ajfa-12270	180	12	.	.	PUNCT
ajfa-12270	181	1	6	6	NUM
ajfa-12270	181	2	administration	administration	NOUN
ajfa-12270	181	3	sets	set	VERB
ajfa-12270	181	4	standards	standard	NOUN
ajfa-12270	181	5	to	to	PART
ajfa-12270	181	6	measure	measure	VERB
ajfa-12270	181	7	the	the	DET
ajfa-12270	181	8	customer	customer	NOUN
ajfa-12270	181	9	’s	’s	PART
ajfa-12270	181	10	satisfaction	satisfaction	NOUN
ajfa-12270	181	11	regarding	regard	VERB
ajfa-12270	181	12	the	the	DET
ajfa-12270	181	13	company	company	NOUN
ajfa-12270	181	14	's	's	PART
ajfa-12270	181	15	products	product	NOUN
ajfa-12270	181	16	.	.	PUNCT
ajfa-12270	182	1	1.98	1.98	NUM
ajfa-12270	182	2	0.81	0.81	NUM
ajfa-12270	182	3	6	6	NUM
ajfa-12270	182	4	low	low	ADJ
ajfa-12270	182	5	7	7	NUM
ajfa-12270	182	6	the	the	DET
ajfa-12270	182	7	company	company	NOUN
ajfa-12270	182	8	's	's	PART
ajfa-12270	182	9	performance	performance	NOUN
ajfa-12270	182	10	evaluation	evaluation	NOUN
ajfa-12270	182	11	system	system	NOUN
ajfa-12270	182	12	includes	include	VERB
ajfa-12270	182	13	different	different	ADJ
ajfa-12270	182	14	financial	financial	ADJ
ajfa-12270	182	15	measures	measure	NOUN
ajfa-12270	182	16	.	.	PUNCT
ajfa-12270	183	1	2.40	2.40	NUM
ajfa-12270	183	2	0.70	0.70	NUM
ajfa-12270	183	3	3	3	NUM
ajfa-12270	183	4	medium	medium	NOUN
ajfa-12270	183	5	8	8	NUM
ajfa-12270	183	6	application	application	NOUN
ajfa-12270	183	7	of	of	ADP
ajfa-12270	183	8	a	a	DET
ajfa-12270	183	9	balanced	balanced	ADJ
ajfa-12270	183	10	scorecard	scorecard	NOUN
ajfa-12270	183	11	helps	help	VERB
ajfa-12270	183	12	in	in	ADP
ajfa-12270	183	13	evaluating	evaluate	VERB
ajfa-12270	183	14	the	the	DET
ajfa-12270	183	15	performance	performance	NOUN
ajfa-12270	183	16	of	of	ADP
ajfa-12270	183	17	the	the	DET
ajfa-12270	183	18	company	company	NOUN
ajfa-12270	183	19	and	and	CCONJ
ajfa-12270	183	20	helps	help	VERB
ajfa-12270	183	21	in	in	ADP
ajfa-12270	183	22	measuring	measure	VERB
ajfa-12270	183	23	the	the	DET
ajfa-12270	183	24	performance	performance	NOUN
ajfa-12270	183	25	of	of	ADP
ajfa-12270	183	26	non	non	ADJ
ajfa-12270	183	27	-	-	ADJ
ajfa-12270	183	28	financial	financial	ADJ
ajfa-12270	183	29	aspects	aspect	NOUN
ajfa-12270	183	30	.	.	PUNCT
ajfa-12270	184	1	2.12	2.12	NUM
ajfa-12270	184	2	0.96	0.96	NUM
ajfa-12270	184	3	5	5	NUM
ajfa-12270	184	4	low	low	ADJ
ajfa-12270	184	5	9	9	NUM
ajfa-12270	184	6	the	the	DET
ajfa-12270	184	7	expected	expect	VERB
ajfa-12270	184	8	results	result	NOUN
ajfa-12270	184	9	of	of	ADP
ajfa-12270	184	10	implementation	implementation	NOUN
ajfa-12270	184	11	exceed	exceed	VERB
ajfa-12270	184	12	the	the	DET
ajfa-12270	184	13	cost	cost	NOUN
ajfa-12270	184	14	of	of	ADP
ajfa-12270	184	15	implementing	implement	VERB
ajfa-12270	184	16	the	the	DET
ajfa-12270	184	17	balanced	balanced	ADJ
ajfa-12270	184	18	scorecard	scorecard	NOUN
ajfa-12270	184	19	system	system	NOUN
ajfa-12270	184	20	.	.	PUNCT
ajfa-12270	185	1	1.97	1.97	NUM
ajfa-12270	185	2	0.79	0.79	NUM
ajfa-12270	185	3	7	7	NUM
ajfa-12270	185	4	low	low	ADJ
ajfa-12270	185	5	total	total	NOUN
ajfa-12270	185	6	means	mean	VERB
ajfa-12270	185	7	2.30	2.30	NUM
ajfa-12270	185	8	0.34	0.34	NUM
ajfa-12270	185	9	low	low	ADJ
ajfa-12270	185	10	table	table	NOUN
ajfa-12270	185	11	(	(	PUNCT
ajfa-12270	185	12	5	5	NUM
ajfa-12270	185	13	)	)	PUNCT
ajfa-12270	185	14	shows	show	VERB
ajfa-12270	185	15	that	that	SCONJ
ajfa-12270	185	16	the	the	DET
ajfa-12270	185	17	highest	high	ADJ
ajfa-12270	185	18	means	mean	NOUN
ajfa-12270	185	19	reached	reach	VERB
ajfa-12270	185	20	(	(	PUNCT
ajfa-12270	185	21	3.69	3.69	NUM
ajfa-12270	185	22	)	)	PUNCT
ajfa-12270	185	23	out	out	ADP
ajfa-12270	185	24	of	of	ADP
ajfa-12270	185	25	(	(	PUNCT
ajfa-12270	185	26	5	5	NUM
ajfa-12270	185	27	)	)	PUNCT
ajfa-12270	185	28	for	for	ADP
ajfa-12270	185	29	item	item	NOUN
ajfa-12270	185	30	(	(	PUNCT
ajfa-12270	185	31	1	1	NUM
ajfa-12270	185	32	)	)	PUNCT
ajfa-12270	185	33	"	"	PUNCT
ajfa-12270	185	34	application	application	NOUN
ajfa-12270	185	35	of	of	ADP
ajfa-12270	185	36	the	the	DET
ajfa-12270	185	37	balanced	balanced	ADJ
ajfa-12270	185	38	scorecard	scorecard	NOUN
ajfa-12270	185	39	system	system	NOUN
ajfa-12270	185	40	helps	help	VERB
ajfa-12270	185	41	in	in	ADP
ajfa-12270	185	42	evaluating	evaluate	VERB
ajfa-12270	185	43	the	the	DET
ajfa-12270	185	44	performance	performance	NOUN
ajfa-12270	185	45	of	of	ADP
ajfa-12270	185	46	the	the	DET
ajfa-12270	185	47	company	company	NOUN
ajfa-12270	185	48	contributes	contribute	VERB
ajfa-12270	185	49	to	to	ADP
ajfa-12270	185	50	the	the	DET
ajfa-12270	185	51	development	development	NOUN
ajfa-12270	185	52	of	of	ADP
ajfa-12270	185	53	strategic	strategic	ADJ
ajfa-12270	185	54	plans	plan	NOUN
ajfa-12270	185	55	"	"	PUNCT
ajfa-12270	185	56	by	by	ADP
ajfa-12270	185	57	high	high	ADJ
ajfa-12270	185	58	agreement	agreement	NOUN
ajfa-12270	185	59	degree	degree	NOUN
ajfa-12270	185	60	,	,	PUNCT
ajfa-12270	185	61	then	then	ADV
ajfa-12270	185	62	for	for	ADP
ajfa-12270	185	63	item	item	NOUN
ajfa-12270	185	64	(	(	PUNCT
ajfa-12270	185	65	2	2	NUM
ajfa-12270	185	66	)	)	PUNCT
ajfa-12270	185	67	"	"	PUNCT
ajfa-12270	185	68	application	application	NOUN
ajfa-12270	185	69	of	of	ADP
ajfa-12270	185	70	a	a	DET
ajfa-12270	185	71	balanced	balanced	ADJ
ajfa-12270	185	72	scorecard	scorecard	NOUN
ajfa-12270	185	73	system	system	NOUN
ajfa-12270	185	74	helps	help	VERB
ajfa-12270	185	75	in	in	ADP
ajfa-12270	185	76	evaluating	evaluate	VERB
ajfa-12270	185	77	the	the	DET
ajfa-12270	185	78	performance	performance	NOUN
ajfa-12270	185	79	of	of	ADP
ajfa-12270	185	80	the	the	DET
ajfa-12270	185	81	company	company	NOUN
ajfa-12270	185	82	and	and	CCONJ
ajfa-12270	185	83	strengthening	strengthen	VERB
ajfa-12270	185	84	the	the	DET
ajfa-12270	185	85	control	control	NOUN
ajfa-12270	185	86	system	system	NOUN
ajfa-12270	185	87	"	"	PUNCT
ajfa-12270	185	88	(	(	PUNCT
ajfa-12270	185	89	means	mean	VERB
ajfa-12270	185	90	2.43	2.43	NUM
ajfa-12270	185	91	)	)	PUNCT
ajfa-12270	185	92	by	by	ADP
ajfa-12270	185	93	medium	medium	ADJ
ajfa-12270	185	94	agreement	agreement	NOUN
ajfa-12270	185	95	degree	degree	NOUN
ajfa-12270	185	96	,	,	PUNCT
ajfa-12270	185	97	then	then	ADV
ajfa-12270	185	98	for	for	ADP
ajfa-12270	185	99	item	item	NOUN
ajfa-12270	185	100	(	(	PUNCT
ajfa-12270	185	101	7	7	NUM
ajfa-12270	185	102	)	)	PUNCT
ajfa-12270	185	103	"	"	PUNCT
ajfa-12270	185	104	the	the	DET
ajfa-12270	185	105	company	company	NOUN
ajfa-12270	185	106	's	's	PART
ajfa-12270	185	107	performance	performance	NOUN
ajfa-12270	185	108	evaluation	evaluation	NOUN
ajfa-12270	185	109	system	system	NOUN
ajfa-12270	185	110	includes	include	VERB
ajfa-12270	185	111	different	different	ADJ
ajfa-12270	185	112	financial	financial	ADJ
ajfa-12270	185	113	measures	measure	NOUN
ajfa-12270	185	114	"	"	PUNCT
ajfa-12270	185	115	(	(	PUNCT
ajfa-12270	185	116	means	mean	VERB
ajfa-12270	185	117	2.40	2.40	NUM
ajfa-12270	185	118	)	)	PUNCT
ajfa-12270	185	119	by	by	ADP
ajfa-12270	185	120	medium	medium	ADJ
ajfa-12270	185	121	agreement	agreement	NOUN
ajfa-12270	185	122	degree	degree	NOUN
ajfa-12270	185	123	,	,	PUNCT
ajfa-12270	185	124	and	and	CCONJ
ajfa-12270	185	125	the	the	DET
ajfa-12270	185	126	lowest	low	ADJ
ajfa-12270	185	127	means	mean	NOUN
ajfa-12270	185	128	was	be	AUX
ajfa-12270	185	129	(	(	PUNCT
ajfa-12270	185	130	1.84	1.84	NUM
ajfa-12270	185	131	)	)	PUNCT
ajfa-12270	185	132	for	for	ADP
ajfa-12270	185	133	item	item	NOUN
ajfa-12270	185	134	(	(	PUNCT
ajfa-12270	185	135	3	3	NUM
ajfa-12270	185	136	)	)	PUNCT
ajfa-12270	185	137	"	"	PUNCT
ajfa-12270	185	138	application	application	NOUN
ajfa-12270	185	139	of	of	ADP
ajfa-12270	185	140	a	a	DET
ajfa-12270	185	141	balanced	balanced	ADJ
ajfa-12270	185	142	scorecard	scorecard	NOUN
ajfa-12270	185	143	system	system	NOUN
ajfa-12270	185	144	helps	help	VERB
ajfa-12270	185	145	in	in	ADP
ajfa-12270	185	146	evaluating	evaluate	VERB
ajfa-12270	185	147	the	the	DET
ajfa-12270	185	148	performance	performance	NOUN
ajfa-12270	185	149	of	of	ADP
ajfa-12270	185	150	the	the	DET
ajfa-12270	185	151	company	company	NOUN
ajfa-12270	185	152	and	and	CCONJ
ajfa-12270	185	153	development	development	NOUN
ajfa-12270	185	154	of	of	ADP
ajfa-12270	185	155	tactical	tactical	ADJ
ajfa-12270	185	156	plans	plan	NOUN
ajfa-12270	185	157	"	"	PUNCT
ajfa-12270	185	158	by	by	ADP
ajfa-12270	185	159	low	low	ADJ
ajfa-12270	185	160	agreement	agreement	NOUN
ajfa-12270	185	161	degree	degree	NOUN
ajfa-12270	185	162	.	.	PUNCT
ajfa-12270	186	1	the	the	DET
ajfa-12270	186	2	total	total	ADJ
ajfa-12270	186	3	means	mean	VERB
ajfa-12270	186	4	for	for	ADP
ajfa-12270	186	5	"	"	PUNCT
ajfa-12270	186	6	balanced	balanced	ADJ
ajfa-12270	186	7	scorecard	scorecard	NOUN
ajfa-12270	186	8	"	"	PUNCT
ajfa-12270	186	9	reached	reach	VERB
ajfa-12270	186	10	(	(	PUNCT
ajfa-12270	186	11	2.30	2.30	NUM
ajfa-12270	186	12	)	)	PUNCT
ajfa-12270	186	13	by	by	ADP
ajfa-12270	186	14	low	low	ADJ
ajfa-12270	186	15	agreement	agreement	NOUN
ajfa-12270	186	16	degree	degree	NOUN
ajfa-12270	186	17	.	.	PUNCT
ajfa-12270	187	1	table	table	NOUN
ajfa-12270	187	2	6	6	NUM
ajfa-12270	187	3	.	.	PUNCT
ajfa-12270	187	4	means	mean	NOUN
ajfa-12270	187	5	and	and	CCONJ
ajfa-12270	187	6	standard	standard	ADJ
ajfa-12270	187	7	deviation	deviation	NOUN
ajfa-12270	187	8	for	for	ADP
ajfa-12270	187	9	just	just	ADV
ajfa-12270	187	10	-	-	PUNCT
ajfa-12270	187	11	in	in	ADP
ajfa-12270	187	12	-	-	PUNCT
ajfa-12270	187	13	time	time	NOUN
ajfa-12270	187	14	manufacturing	manufacturing	NOUN
ajfa-12270	187	15	(	(	PUNCT
ajfa-12270	187	16	jit	jit	NOUN
ajfa-12270	187	17	)	)	PUNCT
ajfa-12270	187	18	domain	domain	NOUN
ajfa-12270	187	19	,	,	PUNCT
ajfa-12270	187	20	total	total	ADJ
ajfa-12270	187	21	means	mean	NOUN
ajfa-12270	187	22	(	(	PUNCT
ajfa-12270	187	23	n=	n=	ADJ
ajfa-12270	187	24	52	52	NUM
ajfa-12270	187	25	)	)	PUNCT
ajfa-12270	187	26	no	no	DET
ajfa-12270	187	27	domain	domain	NOUN
ajfa-12270	187	28	mean	mean	NOUN
ajfa-12270	187	29	standard	standard	NOUN
ajfa-12270	187	30	.	.	PUNCT
ajfa-12270	188	1	deviation	deviation	NOUN
ajfa-12270	188	2	rank	rank	NOUN
ajfa-12270	188	3	agreement	agreement	NOUN
ajfa-12270	188	4	degree	degree	NOUN
ajfa-12270	188	5	1	1	NUM
ajfa-12270	188	6	production	production	NOUN
ajfa-12270	188	7	is	be	AUX
ajfa-12270	188	8	scheduled	schedule	VERB
ajfa-12270	188	9	at	at	ADP
ajfa-12270	188	10	predetermined	predetermine	VERB
ajfa-12270	188	11	timing	timing	NOUN
ajfa-12270	188	12	.	.	PUNCT
ajfa-12270	189	1	2.78	2.78	NUM
ajfa-12270	189	2	0.94	0.94	NUM
ajfa-12270	189	3	8	8	NUM
ajfa-12270	189	4	medium	medium	NOUN
ajfa-12270	189	5	2	2	NUM
ajfa-12270	189	6	the	the	DET
ajfa-12270	189	7	company	company	NOUN
ajfa-12270	189	8	has	have	VERB
ajfa-12270	189	9	a	a	DET
ajfa-12270	189	10	collaborative	collaborative	ADJ
ajfa-12270	189	11	team	team	NOUN
ajfa-12270	189	12	responsible	responsible	ADJ
ajfa-12270	189	13	for	for	ADP
ajfa-12270	189	14	carrying	carry	VERB
ajfa-12270	189	15	out	out	ADP
ajfa-12270	189	16	tasks	task	NOUN
ajfa-12270	189	17	and	and	CCONJ
ajfa-12270	189	18	coordinating	coordinate	VERB
ajfa-12270	189	19	their	their	PRON
ajfa-12270	189	20	activities	activity	NOUN
ajfa-12270	189	21	to	to	PART
ajfa-12270	189	22	maintain	maintain	VERB
ajfa-12270	189	23	2.93	2.93	NUM
ajfa-12270	189	24	0.95	0.95	NUM
ajfa-12270	189	25	5	5	NUM
ajfa-12270	189	26	medium	medium	ADJ
ajfa-12270	189	27	asian	asian	ADJ
ajfa-12270	189	28	journal	journal	NOUN
ajfa-12270	189	29	of	of	ADP
ajfa-12270	189	30	finance	finance	PROPN
ajfa-12270	189	31	&	&	CCONJ
ajfa-12270	189	32	accounting	accounting	PROPN
ajfa-12270	189	33	issn	issn	PROPN
ajfa-12270	189	34	1946	1946	NUM
ajfa-12270	189	35	-	-	PUNCT
ajfa-12270	189	36	052x	052x	NOUN
ajfa-12270	189	37	2018	2018	NUM
ajfa-12270	189	38	,	,	PUNCT
ajfa-12270	189	39	vol	vol	NOUN
ajfa-12270	189	40	.	.	PROPN
ajfa-12270	190	1	10	10	NUM
ajfa-12270	190	2	,	,	PUNCT
ajfa-12270	190	3	no	no	INTJ
ajfa-12270	190	4	.	.	NOUN
ajfa-12270	190	5	1	1	NUM
ajfa-12270	190	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	190	7	382	382	NUM
ajfa-12270	190	8	a	a	DET
ajfa-12270	190	9	smooth	smooth	ADJ
ajfa-12270	190	10	flow	flow	NOUN
ajfa-12270	190	11	of	of	ADP
ajfa-12270	190	12	operations	operation	NOUN
ajfa-12270	190	13	.	.	PUNCT
ajfa-12270	191	1	3	3	NUM
ajfa-12270	191	2	reductions	reduction	NOUN
ajfa-12270	191	3	of	of	ADP
ajfa-12270	191	4	stock	stock	NOUN
ajfa-12270	191	5	quantities	quantity	NOUN
ajfa-12270	191	6	of	of	ADP
ajfa-12270	191	7	raw	raw	ADJ
ajfa-12270	191	8	materials	material	NOUN
ajfa-12270	191	9	are	be	AUX
ajfa-12270	191	10	taking	take	VERB
ajfa-12270	191	11	into	into	ADP
ajfa-12270	191	12	consideration	consideration	NOUN
ajfa-12270	191	13	.	.	PUNCT
ajfa-12270	192	1	3.00	3.00	NUM
ajfa-12270	192	2	0.92	0.92	NUM
ajfa-12270	192	3	3	3	NUM
ajfa-12270	192	4	medium	medium	NOUN
ajfa-12270	192	5	4	4	NUM
ajfa-12270	192	6	machines	machine	NOUN
ajfa-12270	192	7	are	be	AUX
ajfa-12270	192	8	classified	classify	VERB
ajfa-12270	192	9	as	as	ADP
ajfa-12270	192	10	manufacturing	manufacturing	NOUN
ajfa-12270	192	11	cells	cell	NOUN
ajfa-12270	192	12	based	base	VERB
ajfa-12270	192	13	on	on	ADP
ajfa-12270	192	14	production	production	NOUN
ajfa-12270	192	15	processes	process	NOUN
ajfa-12270	192	16	.	.	PUNCT
ajfa-12270	193	1	3.88	3.88	NUM
ajfa-12270	193	2	1.08	1.08	NUM
ajfa-12270	193	3	2	2	NUM
ajfa-12270	193	4	high	high	ADJ
ajfa-12270	193	5	5	5	NUM
ajfa-12270	193	6	work	work	NOUN
ajfa-12270	193	7	is	be	AUX
ajfa-12270	193	8	done	do	VERB
ajfa-12270	193	9	to	to	PART
ajfa-12270	193	10	shorten	shorten	VERB
ajfa-12270	193	11	and	and	CCONJ
ajfa-12270	193	12	minimize	minimize	VERB
ajfa-12270	193	13	activities	activity	NOUN
ajfa-12270	193	14	that	that	PRON
ajfa-12270	193	15	do	do	AUX
ajfa-12270	193	16	not	not	PART
ajfa-12270	193	17	add	add	VERB
ajfa-12270	193	18	value	value	NOUN
ajfa-12270	193	19	to	to	ADP
ajfa-12270	193	20	the	the	DET
ajfa-12270	193	21	product	product	NOUN
ajfa-12270	193	22	such	such	ADJ
ajfa-12270	193	23	as	as	ADP
ajfa-12270	193	24	(	(	PUNCT
ajfa-12270	193	25	storage	storage	NOUN
ajfa-12270	193	26	and	and	CCONJ
ajfa-12270	193	27	handling	handling	NOUN
ajfa-12270	193	28	costs	cost	NOUN
ajfa-12270	193	29	)	)	PUNCT
ajfa-12270	193	30	.	.	PUNCT
ajfa-12270	194	1	2.98	2.98	NUM
ajfa-12270	194	2	0.93	0.93	NUM
ajfa-12270	194	3	4	4	NUM
ajfa-12270	194	4	medium	medium	NOUN
ajfa-12270	194	5	6	6	NUM
ajfa-12270	194	6	the	the	DET
ajfa-12270	194	7	time	time	NOUN
ajfa-12270	194	8	utilization	utilization	NOUN
ajfa-12270	194	9	in	in	ADP
ajfa-12270	194	10	production	production	NOUN
ajfa-12270	194	11	process	process	NOUN
ajfa-12270	194	12	is	be	AUX
ajfa-12270	194	13	optimized	optimize	VERB
ajfa-12270	194	14	to	to	PART
ajfa-12270	194	15	minimize	minimize	VERB
ajfa-12270	194	16	waste	waste	NOUN
ajfa-12270	194	17	in	in	ADP
ajfa-12270	194	18	time	time	NOUN
ajfa-12270	194	19	.	.	PUNCT
ajfa-12270	195	1	3.98	3.98	NUM
ajfa-12270	195	2	1.12	1.12	NUM
ajfa-12270	195	3	1	1	NUM
ajfa-12270	195	4	high	high	ADJ
ajfa-12270	195	5	7	7	NUM
ajfa-12270	196	1	the	the	DET
ajfa-12270	196	2	machines	machine	NOUN
ajfa-12270	196	3	or	or	CCONJ
ajfa-12270	196	4	service	service	NOUN
ajfa-12270	196	5	offices	office	NOUN
ajfa-12270	196	6	are	be	AUX
ajfa-12270	196	7	arranged	arrange	VERB
ajfa-12270	196	8	in	in	ADP
ajfa-12270	196	9	such	such	DET
ajfa-12270	196	10	a	a	DET
ajfa-12270	196	11	way	way	NOUN
ajfa-12270	196	12	to	to	PART
ajfa-12270	196	13	optimize	optimize	VERB
ajfa-12270	196	14	the	the	DET
ajfa-12270	196	15	utilization	utilization	NOUN
ajfa-12270	196	16	of	of	ADP
ajfa-12270	196	17	workspace	workspace	NOUN
ajfa-12270	196	18	.	.	PUNCT
ajfa-12270	197	1	2.83	2.83	NUM
ajfa-12270	197	2	0.98	0.98	NUM
ajfa-12270	197	3	7	7	NUM
ajfa-12270	197	4	medium	medium	ADJ
ajfa-12270	197	5	8	8	NUM
ajfa-12270	197	6	machines	machine	NOUN
ajfa-12270	197	7	or	or	CCONJ
ajfa-12270	197	8	services	service	NOUN
ajfa-12270	197	9	work	work	NOUN
ajfa-12270	197	10	are	be	AUX
ajfa-12270	197	11	arranged	arrange	VERB
ajfa-12270	197	12	in	in	ADP
ajfa-12270	197	13	a	a	DET
ajfa-12270	197	14	manner	manner	NOUN
ajfa-12270	197	15	that	that	PRON
ajfa-12270	197	16	does	do	AUX
ajfa-12270	197	17	not	not	PART
ajfa-12270	197	18	permit	permit	VERB
ajfa-12270	197	19	the	the	DET
ajfa-12270	197	20	existence	existence	NOUN
ajfa-12270	197	21	of	of	ADP
ajfa-12270	197	22	unfinished	unfinished	ADJ
ajfa-12270	197	23	production	production	NOUN
ajfa-12270	197	24	or	or	CCONJ
ajfa-12270	197	25	unfinished	unfinished	ADJ
ajfa-12270	197	26	services	service	NOUN
ajfa-12270	197	27	in	in	ADP
ajfa-12270	197	28	production	production	NOUN
ajfa-12270	197	29	process	process	NOUN
ajfa-12270	197	30	.	.	PUNCT
ajfa-12270	198	1	2.91	2.91	NUM
ajfa-12270	198	2	0.94	0.94	NUM
ajfa-12270	198	3	6	6	NUM
ajfa-12270	198	4	medium	medium	NOUN
ajfa-12270	198	5	9	9	NUM
ajfa-12270	198	6	the	the	DET
ajfa-12270	198	7	company	company	NOUN
ajfa-12270	198	8	relies	rely	VERB
ajfa-12270	198	9	on	on	ADP
ajfa-12270	198	10	a	a	DET
ajfa-12270	198	11	certain	certain	ADJ
ajfa-12270	198	12	number	number	NOUN
ajfa-12270	198	13	of	of	ADP
ajfa-12270	198	14	reliable	reliable	ADJ
ajfa-12270	198	15	suppliers	supplier	NOUN
ajfa-12270	198	16	,	,	PUNCT
ajfa-12270	198	17	whom	whom	PRON
ajfa-12270	198	18	committed	commit	VERB
ajfa-12270	198	19	to	to	PART
ajfa-12270	198	20	deliver	deliver	VERB
ajfa-12270	198	21	raw	raw	ADJ
ajfa-12270	198	22	materials	material	NOUN
ajfa-12270	198	23	and	and	CCONJ
ajfa-12270	198	24	production	production	NOUN
ajfa-12270	198	25	requirements	requirement	NOUN
ajfa-12270	198	26	on	on	ADP
ajfa-12270	198	27	time	time	NOUN
ajfa-12270	198	28	.	.	PUNCT
ajfa-12270	199	1	2.16	2.16	NUM
ajfa-12270	199	2	1.15	1.15	NUM
ajfa-12270	199	3	9	9	NUM
ajfa-12270	199	4	low	low	ADJ
ajfa-12270	199	5	total	total	NOUN
ajfa-12270	199	6	means	mean	VERB
ajfa-12270	199	7	3.05	3.05	NUM
ajfa-12270	199	8	0.42	0.42	NUM
ajfa-12270	199	9	medium	medium	ADJ
ajfa-12270	199	10	table	table	NOUN
ajfa-12270	199	11	(	(	PUNCT
ajfa-12270	199	12	6	6	NUM
ajfa-12270	199	13	)	)	PUNCT
ajfa-12270	199	14	shows	show	VERB
ajfa-12270	199	15	that	that	SCONJ
ajfa-12270	199	16	the	the	DET
ajfa-12270	199	17	highest	high	ADJ
ajfa-12270	199	18	means	mean	NOUN
ajfa-12270	199	19	reached	reach	VERB
ajfa-12270	199	20	(	(	PUNCT
ajfa-12270	199	21	3.98	3.98	NUM
ajfa-12270	199	22	)	)	PUNCT
ajfa-12270	199	23	out	out	ADP
ajfa-12270	199	24	of	of	ADP
ajfa-12270	199	25	(	(	PUNCT
ajfa-12270	199	26	5	5	NUM
ajfa-12270	199	27	)	)	PUNCT
ajfa-12270	199	28	for	for	ADP
ajfa-12270	199	29	item	item	NOUN
ajfa-12270	199	30	(	(	PUNCT
ajfa-12270	199	31	6	6	NUM
ajfa-12270	199	32	)	)	PUNCT
ajfa-12270	199	33	"	"	PUNCT
ajfa-12270	199	34	the	the	DET
ajfa-12270	199	35	time	time	NOUN
ajfa-12270	199	36	utilization	utilization	NOUN
ajfa-12270	199	37	in	in	ADP
ajfa-12270	199	38	production	production	NOUN
ajfa-12270	199	39	is	be	AUX
ajfa-12270	199	40	optimized	optimize	VERB
ajfa-12270	199	41	to	to	PART
ajfa-12270	199	42	minimize	minimize	VERB
ajfa-12270	199	43	waste	waste	NOUN
ajfa-12270	199	44	in	in	ADP
ajfa-12270	199	45	time	time	NOUN
ajfa-12270	199	46	.	.	PUNCT
ajfa-12270	199	47	"	"	PUNCT
ajfa-12270	200	1	by	by	ADP
ajfa-12270	200	2	high	high	ADJ
ajfa-12270	200	3	agreement	agreement	NOUN
ajfa-12270	200	4	degree	degree	NOUN
ajfa-12270	200	5	,	,	PUNCT
ajfa-12270	200	6	then	then	ADV
ajfa-12270	200	7	for	for	ADP
ajfa-12270	200	8	item	item	NOUN
ajfa-12270	200	9	(	(	PUNCT
ajfa-12270	200	10	4	4	NUM
ajfa-12270	200	11	)	)	PUNCT
ajfa-12270	200	12	"	"	PUNCT
ajfa-12270	200	13	machines	machine	NOUN
ajfa-12270	200	14	are	be	AUX
ajfa-12270	200	15	classified	classify	VERB
ajfa-12270	200	16	as	as	ADP
ajfa-12270	200	17	manufacturing	manufacturing	NOUN
ajfa-12270	200	18	cells	cell	NOUN
ajfa-12270	200	19	based	base	VERB
ajfa-12270	200	20	on	on	ADP
ajfa-12270	200	21	production	production	NOUN
ajfa-12270	200	22	processes	process	NOUN
ajfa-12270	200	23	"	"	PUNCT
ajfa-12270	200	24	(	(	PUNCT
ajfa-12270	200	25	means	mean	VERB
ajfa-12270	200	26	3.88	3.88	NUM
ajfa-12270	200	27	)	)	PUNCT
ajfa-12270	200	28	by	by	ADP
ajfa-12270	200	29	high	high	ADJ
ajfa-12270	200	30	agreement	agreement	NOUN
ajfa-12270	200	31	degree	degree	NOUN
ajfa-12270	200	32	,	,	PUNCT
ajfa-12270	200	33	then	then	ADV
ajfa-12270	200	34	for	for	ADP
ajfa-12270	200	35	item	item	NOUN
ajfa-12270	200	36	(	(	PUNCT
ajfa-12270	200	37	3	3	NUM
ajfa-12270	200	38	)	)	PUNCT
ajfa-12270	200	39	"	"	PUNCT
ajfa-12270	200	40	reduction	reduction	NOUN
ajfa-12270	200	41	of	of	ADP
ajfa-12270	200	42	stock	stock	NOUN
ajfa-12270	200	43	quantities	quantity	NOUN
ajfa-12270	200	44	of	of	ADP
ajfa-12270	200	45	raw	raw	ADJ
ajfa-12270	200	46	materials	material	NOUN
ajfa-12270	200	47	are	be	AUX
ajfa-12270	200	48	taking	take	VERB
ajfa-12270	200	49	into	into	ADP
ajfa-12270	200	50	consideration	consideration	NOUN
ajfa-12270	200	51	.	.	PUNCT
ajfa-12270	200	52	"	"	PUNCT
ajfa-12270	201	1	(	(	PUNCT
ajfa-12270	201	2	means	mean	VERB
ajfa-12270	201	3	3.00	3.00	NUM
ajfa-12270	201	4	)	)	PUNCT
ajfa-12270	201	5	by	by	ADP
ajfa-12270	201	6	medium	medium	ADJ
ajfa-12270	201	7	agreement	agreement	NOUN
ajfa-12270	201	8	degree	degree	NOUN
ajfa-12270	201	9	,	,	PUNCT
ajfa-12270	201	10	and	and	CCONJ
ajfa-12270	201	11	the	the	DET
ajfa-12270	201	12	lowest	low	ADJ
ajfa-12270	201	13	means	mean	NOUN
ajfa-12270	201	14	was	be	AUX
ajfa-12270	201	15	(	(	PUNCT
ajfa-12270	201	16	2.16	2.16	NUM
ajfa-12270	201	17	)	)	PUNCT
ajfa-12270	201	18	for	for	ADP
ajfa-12270	201	19	item	item	NOUN
ajfa-12270	201	20	(	(	PUNCT
ajfa-12270	201	21	9	9	X
ajfa-12270	201	22	)	)	PUNCT
ajfa-12270	201	23	company	company	NOUN
ajfa-12270	201	24	relies	rely	VERB
ajfa-12270	201	25	on	on	ADP
ajfa-12270	201	26	a	a	DET
ajfa-12270	201	27	certain	certain	ADJ
ajfa-12270	201	28	number	number	NOUN
ajfa-12270	201	29	of	of	ADP
ajfa-12270	201	30	reliable	reliable	ADJ
ajfa-12270	201	31	suppliers	supplier	NOUN
ajfa-12270	201	32	,	,	PUNCT
ajfa-12270	201	33	whom	whom	PRON
ajfa-12270	201	34	committed	commit	VERB
ajfa-12270	201	35	to	to	PART
ajfa-12270	201	36	deliver	deliver	VERB
ajfa-12270	201	37	raw	raw	ADJ
ajfa-12270	201	38	materials	material	NOUN
ajfa-12270	201	39	and	and	CCONJ
ajfa-12270	201	40	production	production	NOUN
ajfa-12270	201	41	requirements	requirement	NOUN
ajfa-12270	201	42	on	on	ADP
ajfa-12270	201	43	time	time	NOUN
ajfa-12270	201	44	"	"	PUNCT
ajfa-12270	201	45	by	by	ADP
ajfa-12270	201	46	low	low	ADJ
ajfa-12270	201	47	agreement	agreement	NOUN
ajfa-12270	201	48	degree	degree	NOUN
ajfa-12270	201	49	.	.	PUNCT
ajfa-12270	202	1	the	the	DET
ajfa-12270	202	2	total	total	ADJ
ajfa-12270	202	3	means	mean	VERB
ajfa-12270	202	4	for	for	ADP
ajfa-12270	202	5	"	"	PUNCT
ajfa-12270	202	6	just	just	ADV
ajfa-12270	202	7	-	-	PUNCT
ajfa-12270	202	8	in	in	ADP
ajfa-12270	202	9	-	-	PUNCT
ajfa-12270	202	10	time	time	NOUN
ajfa-12270	202	11	manufacturing	manufacturing	NOUN
ajfa-12270	202	12	"	"	PUNCT
ajfa-12270	202	13	reached	reach	VERB
ajfa-12270	202	14	asian	asian	ADJ
ajfa-12270	202	15	journal	journal	NOUN
ajfa-12270	202	16	of	of	ADP
ajfa-12270	202	17	finance	finance	PROPN
ajfa-12270	202	18	&	&	CCONJ
ajfa-12270	202	19	accounting	accounting	PROPN
ajfa-12270	202	20	issn	issn	PROPN
ajfa-12270	202	21	1946	1946	NUM
ajfa-12270	202	22	-	-	PUNCT
ajfa-12270	202	23	052x	052x	NOUN
ajfa-12270	202	24	2018	2018	NUM
ajfa-12270	202	25	,	,	PUNCT
ajfa-12270	202	26	vol	vol	NOUN
ajfa-12270	202	27	.	.	PROPN
ajfa-12270	203	1	10	10	NUM
ajfa-12270	203	2	,	,	PUNCT
ajfa-12270	203	3	no	no	INTJ
ajfa-12270	203	4	.	.	NOUN
ajfa-12270	203	5	1	1	NUM
ajfa-12270	203	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	203	7	383	383	NUM
ajfa-12270	203	8	(	(	PUNCT
ajfa-12270	203	9	3.05	3.05	NUM
ajfa-12270	203	10	)	)	PUNCT
ajfa-12270	203	11	by	by	ADP
ajfa-12270	203	12	medium	medium	ADJ
ajfa-12270	203	13	agreement	agreement	NOUN
ajfa-12270	203	14	degree	degree	NOUN
ajfa-12270	203	15	.	.	PUNCT
ajfa-12270	204	1	table	table	NOUN
ajfa-12270	204	2	(	(	PUNCT
ajfa-12270	204	3	7	7	X
ajfa-12270	204	4	)	)	PUNCT
ajfa-12270	204	5	shows	show	VERB
ajfa-12270	204	6	the	the	DET
ajfa-12270	204	7	aggregate	aggregate	ADJ
ajfa-12270	204	8	level	level	NOUN
ajfa-12270	204	9	of	of	ADP
ajfa-12270	204	10	application	application	NOUN
ajfa-12270	204	11	of	of	ADP
ajfa-12270	204	12	each	each	DET
ajfa-12270	204	13	maps	map	NOUN
ajfa-12270	204	14	used	use	VERB
ajfa-12270	204	15	in	in	ADP
ajfa-12270	204	16	the	the	DET
ajfa-12270	204	17	jordanian	jordanian	ADJ
ajfa-12270	204	18	industrial	industrial	ADJ
ajfa-12270	204	19	corporations	corporation	NOUN
ajfa-12270	204	20	.	.	PUNCT
ajfa-12270	205	1	table	table	NOUN
ajfa-12270	205	2	7	7	NUM
ajfa-12270	205	3	.	.	NUM
ajfa-12270	205	4	means	mean	NOUN
ajfa-12270	205	5	and	and	CCONJ
ajfa-12270	205	6	standard	standard	ADJ
ajfa-12270	205	7	deviation	deviation	NOUN
ajfa-12270	205	8	for	for	ADP
ajfa-12270	205	9	each	each	DET
ajfa-12270	205	10	domain	domain	NOUN
ajfa-12270	205	11	and	and	CCONJ
ajfa-12270	205	12	total	total	ADJ
ajfa-12270	205	13	means	mean	NOUN
ajfa-12270	205	14	(	(	PUNCT
ajfa-12270	205	15	n=	n=	ADJ
ajfa-12270	205	16	52	52	NUM
ajfa-12270	205	17	)	)	PUNCT
ajfa-12270	205	18	no	no	DET
ajfa-12270	205	19	domain	domain	NOUN
ajfa-12270	205	20	mean	mean	NOUN
ajfa-12270	205	21	standard	standard	NOUN
ajfa-12270	205	22	.	.	PUNCT
ajfa-12270	206	1	deviation	deviation	NOUN
ajfa-12270	206	2	rank	rank	NOUN
ajfa-12270	206	3	agreement	agreement	NOUN
ajfa-12270	206	4	degree	degree	NOUN
ajfa-12270	206	5	1	1	NUM
ajfa-12270	206	6	target	target	NOUN
ajfa-12270	206	7	costing	cost	VERB
ajfa-12270	206	8	3.22	3.22	NUM
ajfa-12270	206	9	0.40	0.40	NUM
ajfa-12270	206	10	2	2	NUM
ajfa-12270	206	11	medium	medium	NOUN
ajfa-12270	206	12	2	2	NUM
ajfa-12270	206	13	just	just	ADV
ajfa-12270	206	14	-	-	PUNCT
ajfa-12270	206	15	in	in	ADP
ajfa-12270	206	16	-	-	PUNCT
ajfa-12270	206	17	time	time	NOUN
ajfa-12270	206	18	manufacturing	manufacturing	NOUN
ajfa-12270	206	19	3.05	3.05	NUM
ajfa-12270	206	20	0.42	0.42	NUM
ajfa-12270	206	21	3	3	NUM
ajfa-12270	206	22	medium	medium	NOUN
ajfa-12270	206	23	3	3	NUM
ajfa-12270	206	24	activity	activity	NOUN
ajfa-12270	206	25	based	base	VERB
ajfa-12270	206	26	costing	cost	VERB
ajfa-12270	206	27	2.32	2.32	NUM
ajfa-12270	206	28	0.34	0.34	NUM
ajfa-12270	206	29	4	4	NUM
ajfa-12270	206	30	low	low	ADJ
ajfa-12270	206	31	4	4	NUM
ajfa-12270	206	32	balanced	balanced	ADJ
ajfa-12270	206	33	scorecard	scorecard	NOUN
ajfa-12270	206	34	2.30	2.30	NUM
ajfa-12270	206	35	0.34	0.34	NUM
ajfa-12270	206	36	5	5	NUM
ajfa-12270	206	37	low	low	ADJ
ajfa-12270	206	38	5	5	NUM
ajfa-12270	206	39	kaizen	kaizen	NOUN
ajfa-12270	206	40	costing	cost	VERB
ajfa-12270	206	41	3.68	3.68	NUM
ajfa-12270	206	42	0.34	0.34	NUM
ajfa-12270	206	43	1	1	NUM
ajfa-12270	206	44	high	high	ADJ
ajfa-12270	206	45	total	total	NOUN
ajfa-12270	206	46	means	mean	VERB
ajfa-12270	206	47	2.93	2.93	NUM
ajfa-12270	206	48	0.16	0.16	NUM
ajfa-12270	206	49	medium	medium	ADJ
ajfa-12270	206	50	table	table	NOUN
ajfa-12270	206	51	(	(	PUNCT
ajfa-12270	206	52	7	7	X
ajfa-12270	206	53	)	)	PUNCT
ajfa-12270	206	54	shows	show	VERB
ajfa-12270	206	55	that	that	SCONJ
ajfa-12270	206	56	the	the	DET
ajfa-12270	206	57	highest	high	ADJ
ajfa-12270	206	58	means	mean	NOUN
ajfa-12270	206	59	reached	reach	VERB
ajfa-12270	206	60	(	(	PUNCT
ajfa-12270	206	61	3.68	3.68	NUM
ajfa-12270	206	62	)	)	PUNCT
ajfa-12270	206	63	for	for	ADP
ajfa-12270	206	64	the	the	DET
ajfa-12270	206	65	domain	domain	NOUN
ajfa-12270	206	66	(	(	PUNCT
ajfa-12270	206	67	5	5	NUM
ajfa-12270	206	68	)	)	PUNCT
ajfa-12270	206	69	"	"	PUNCT
ajfa-12270	206	70	kaizen	kaizen	PROPN
ajfa-12270	206	71	costing	costing	NOUN
ajfa-12270	206	72	"	"	PUNCT
ajfa-12270	206	73	by	by	ADP
ajfa-12270	206	74	high	high	ADJ
ajfa-12270	206	75	agreement	agreement	NOUN
ajfa-12270	206	76	degree	degree	NOUN
ajfa-12270	206	77	,	,	PUNCT
ajfa-12270	206	78	then	then	ADV
ajfa-12270	206	79	for	for	ADP
ajfa-12270	206	80	domain	domain	NOUN
ajfa-12270	206	81	(	(	PUNCT
ajfa-12270	206	82	1	1	NUM
ajfa-12270	206	83	)	)	PUNCT
ajfa-12270	206	84	"	"	PUNCT
ajfa-12270	206	85	target	target	NOUN
ajfa-12270	206	86	costing	costing	NOUN
ajfa-12270	206	87	"	"	PUNCT
ajfa-12270	206	88	(	(	PUNCT
ajfa-12270	206	89	means	mean	VERB
ajfa-12270	206	90	3.22	3.22	NUM
ajfa-12270	206	91	)	)	PUNCT
ajfa-12270	206	92	by	by	ADP
ajfa-12270	206	93	medium	medium	ADJ
ajfa-12270	206	94	agreement	agreement	NOUN
ajfa-12270	206	95	degree	degree	NOUN
ajfa-12270	206	96	,	,	PUNCT
ajfa-12270	206	97	then	then	ADV
ajfa-12270	206	98	for	for	ADP
ajfa-12270	206	99	domain	domain	NOUN
ajfa-12270	206	100	(	(	PUNCT
ajfa-12270	206	101	2	2	NUM
ajfa-12270	206	102	)	)	PUNCT
ajfa-12270	206	103	"	"	PUNCT
ajfa-12270	206	104	just	just	ADV
ajfa-12270	206	105	in	in	ADP
ajfa-12270	206	106	time	time	NOUN
ajfa-12270	206	107	manufacturing	manufacturing	NOUN
ajfa-12270	206	108	"	"	PUNCT
ajfa-12270	206	109	(	(	PUNCT
ajfa-12270	206	110	means	mean	VERB
ajfa-12270	206	111	3.05	3.05	NUM
ajfa-12270	206	112	)	)	PUNCT
ajfa-12270	206	113	by	by	ADP
ajfa-12270	206	114	medium	medium	ADJ
ajfa-12270	206	115	agreement	agreement	NOUN
ajfa-12270	206	116	degree	degree	NOUN
ajfa-12270	206	117	,	,	PUNCT
ajfa-12270	206	118	and	and	CCONJ
ajfa-12270	206	119	the	the	DET
ajfa-12270	206	120	lowest	low	ADJ
ajfa-12270	206	121	means	mean	NOUN
ajfa-12270	206	122	were	be	AUX
ajfa-12270	206	123	for	for	ADP
ajfa-12270	206	124	domain	domain	NOUN
ajfa-12270	206	125	(	(	PUNCT
ajfa-12270	206	126	3	3	NUM
ajfa-12270	206	127	)	)	PUNCT
ajfa-12270	206	128	"	"	PUNCT
ajfa-12270	206	129	activity	activity	NOUN
ajfa-12270	206	130	based	base	VERB
ajfa-12270	206	131	costing	cost	VERB
ajfa-12270	206	132	"	"	PUNCT
ajfa-12270	206	133	(	(	PUNCT
ajfa-12270	206	134	means	mean	VERB
ajfa-12270	206	135	2.32	2.32	NUM
ajfa-12270	206	136	)	)	PUNCT
ajfa-12270	206	137	and	and	CCONJ
ajfa-12270	206	138	(	(	PUNCT
ajfa-12270	206	139	2.30	2.30	NUM
ajfa-12270	206	140	)	)	PUNCT
ajfa-12270	206	141	for	for	ADP
ajfa-12270	206	142	domain	domain	NOUN
ajfa-12270	206	143	(	(	PUNCT
ajfa-12270	206	144	4	4	NUM
ajfa-12270	206	145	)	)	PUNCT
ajfa-12270	206	146	"	"	PUNCT
ajfa-12270	206	147	balanced	balanced	ADJ
ajfa-12270	206	148	scorecard	scorecard	NOUN
ajfa-12270	206	149	"	"	PUNCT
ajfa-12270	206	150	by	by	ADP
ajfa-12270	206	151	low	low	ADJ
ajfa-12270	206	152	agreement	agreement	NOUN
ajfa-12270	206	153	degree	degree	NOUN
ajfa-12270	206	154	.	.	PUNCT
ajfa-12270	207	1	the	the	DET
ajfa-12270	207	2	total	total	ADJ
ajfa-12270	207	3	means	mean	NOUN
ajfa-12270	207	4	of	of	ADP
ajfa-12270	207	5	"	"	PUNCT
ajfa-12270	207	6	study	study	NOUN
ajfa-12270	207	7	tool	tool	NOUN
ajfa-12270	207	8	"	"	PUNCT
ajfa-12270	207	9	reached	reach	VERB
ajfa-12270	207	10	(	(	PUNCT
ajfa-12270	207	11	2.93	2.93	NUM
ajfa-12270	207	12	)	)	PUNCT
ajfa-12270	207	13	by	by	ADP
ajfa-12270	207	14	medium	medium	ADJ
ajfa-12270	207	15	agreement	agreement	NOUN
ajfa-12270	207	16	degree	degree	NOUN
ajfa-12270	207	17	.	.	PUNCT
ajfa-12270	208	1	according	accord	VERB
ajfa-12270	208	2	to	to	ADP
ajfa-12270	208	3	the	the	DET
ajfa-12270	208	4	results	result	NOUN
ajfa-12270	208	5	shown	show	VERB
ajfa-12270	208	6	in	in	ADP
ajfa-12270	208	7	the	the	DET
ajfa-12270	208	8	previous	previous	ADJ
ajfa-12270	208	9	table	table	NOUN
ajfa-12270	208	10	,	,	PUNCT
ajfa-12270	208	11	the	the	DET
ajfa-12270	208	12	aggregate	aggregate	ADJ
ajfa-12270	208	13	level	level	NOUN
ajfa-12270	208	14	of	of	ADP
ajfa-12270	208	15	application	application	NOUN
ajfa-12270	208	16	of	of	ADP
ajfa-12270	208	17	maps	map	NOUN
ajfa-12270	208	18	in	in	ADP
ajfa-12270	208	19	the	the	DET
ajfa-12270	208	20	industrial	industrial	ADJ
ajfa-12270	208	21	corporations	corporation	NOUN
ajfa-12270	208	22	is	be	AUX
ajfa-12270	208	23	medium	medium	ADJ
ajfa-12270	208	24	.	.	PUNCT
ajfa-12270	209	1	6.5	6.5	NUM
ajfa-12270	209	2	hypothesis	hypothesis	NOUN
ajfa-12270	209	3	testing	testing	NOUN
ajfa-12270	209	4	for	for	ADP
ajfa-12270	209	5	testing	testing	NOUN
ajfa-12270	209	6	hypotheses	hypothesis	NOUN
ajfa-12270	209	7	.	.	PUNCT
ajfa-12270	210	1	multiple	multiple	ADJ
ajfa-12270	210	2	regressions	regression	NOUN
ajfa-12270	210	3	analysis	analysis	NOUN
ajfa-12270	210	4	was	be	AUX
ajfa-12270	210	5	used	use	VERB
ajfa-12270	210	6	to	to	PART
ajfa-12270	210	7	measure	measure	VERB
ajfa-12270	210	8	the	the	DET
ajfa-12270	210	9	effect	effect	NOUN
ajfa-12270	210	10	of	of	ADP
ajfa-12270	210	11	contemporary	contemporary	ADJ
ajfa-12270	210	12	maps	map	NOUN
ajfa-12270	210	13	on	on	ADP
ajfa-12270	210	14	operational	operational	ADJ
ajfa-12270	210	15	performance	performance	NOUN
ajfa-12270	210	16	(	(	PUNCT
ajfa-12270	210	17	total	total	ADJ
ajfa-12270	210	18	assets	asset	NOUN
ajfa-12270	210	19	turnover	turnover	NOUN
ajfa-12270	210	20	,	,	PUNCT
ajfa-12270	210	21	receivable	receivable	ADJ
ajfa-12270	210	22	turnover	turnover	NOUN
ajfa-12270	210	23	,	,	PUNCT
ajfa-12270	210	24	inventory	inventory	NOUN
ajfa-12270	210	25	turnover	turnover	NOUN
ajfa-12270	210	26	and	and	CCONJ
ajfa-12270	210	27	operating	operating	NOUN
ajfa-12270	210	28	ratio	ratio	NOUN
ajfa-12270	210	29	)	)	PUNCT
ajfa-12270	210	30	extracted	extract	VERB
ajfa-12270	210	31	from	from	ADP
ajfa-12270	210	32	the	the	DET
ajfa-12270	210	33	financial	financial	ADJ
ajfa-12270	210	34	reports	report	NOUN
ajfa-12270	210	35	of	of	ADP
ajfa-12270	210	36	the	the	DET
ajfa-12270	210	37	study	study	NOUN
ajfa-12270	210	38	sample	sample	NOUN
ajfa-12270	210	39	consisting	consist	VERB
ajfa-12270	210	40	of	of	ADP
ajfa-12270	210	41	25	25	NUM
ajfa-12270	210	42	jordanian	jordanian	ADJ
ajfa-12270	210	43	industrial	industrial	ADJ
ajfa-12270	210	44	corporations.table	corporations.table	ADJ
ajfa-12270	210	45	(	(	PUNCT
ajfa-12270	210	46	8)	8)	NUM
ajfa-12270	210	47	shows	show	VERB
ajfa-12270	210	48	the	the	DET
ajfa-12270	210	49	aggregate	aggregate	ADJ
ajfa-12270	210	50	calculation	calculation	NOUN
ajfa-12270	210	51	for	for	ADP
ajfa-12270	210	52	the	the	DET
ajfa-12270	210	53	dependent	dependent	ADJ
ajfa-12270	210	54	variables	variable	NOUN
ajfa-12270	210	55	(	(	PUNCT
ajfa-12270	210	56	operational	operational	ADJ
ajfa-12270	210	57	performance	performance	NOUN
ajfa-12270	210	58	)	)	PUNCT
ajfa-12270	210	59	.	.	PUNCT
ajfa-12270	211	1	table	table	NOUN
ajfa-12270	211	2	8	8	NUM
ajfa-12270	211	3	.	.	PUNCT
ajfa-12270	211	4	means	mean	NOUN
ajfa-12270	211	5	and	and	CCONJ
ajfa-12270	211	6	standard	standard	ADJ
ajfa-12270	211	7	deviation	deviation	NOUN
ajfa-12270	211	8	of	of	ADP
ajfa-12270	211	9	operational	operational	ADJ
ajfa-12270	211	10	performance	performance	NOUN
ajfa-12270	211	11	in	in	ADP
ajfa-12270	211	12	the	the	DET
ajfa-12270	211	13	jordanian	jordanian	ADJ
ajfa-12270	211	14	industrial	industrial	ADJ
ajfa-12270	211	15	corporations	corporation	NOUN
ajfa-12270	211	16	.	.	PUNCT
ajfa-12270	212	1	(	(	PUNCT
ajfa-12270	212	2	n=	n=	ADJ
ajfa-12270	212	3	25	25	NUM
ajfa-12270	212	4	)	)	PUNCT
ajfa-12270	212	5	no	no	DET
ajfa-12270	212	6	variable	variable	ADJ
ajfa-12270	212	7	minimum	minimum	NOUN
ajfa-12270	212	8	value	value	NOUN
ajfa-12270	212	9	maximum	maximum	ADJ
ajfa-12270	212	10	value	value	NOUN
ajfa-12270	212	11	mean	mean	VERB
ajfa-12270	212	12	standard	standard	ADJ
ajfa-12270	212	13	deviation	deviation	NOUN
ajfa-12270	212	14	asian	asian	ADJ
ajfa-12270	212	15	journal	journal	NOUN
ajfa-12270	212	16	of	of	ADP
ajfa-12270	212	17	finance	finance	PROPN
ajfa-12270	212	18	&	&	CCONJ
ajfa-12270	212	19	accounting	accounting	PROPN
ajfa-12270	212	20	issn	issn	PROPN
ajfa-12270	212	21	1946	1946	NUM
ajfa-12270	212	22	-	-	PUNCT
ajfa-12270	212	23	052x	052x	NOUN
ajfa-12270	212	24	2018	2018	NUM
ajfa-12270	212	25	,	,	PUNCT
ajfa-12270	212	26	vol	vol	NOUN
ajfa-12270	212	27	.	.	PROPN
ajfa-12270	213	1	10	10	NUM
ajfa-12270	213	2	,	,	PUNCT
ajfa-12270	213	3	no	no	INTJ
ajfa-12270	213	4	.	.	NOUN
ajfa-12270	213	5	1	1	NUM
ajfa-12270	213	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	213	7	384	384	NUM
ajfa-12270	213	8	1	1	NUM
ajfa-12270	213	9	total	total	ADJ
ajfa-12270	213	10	assets	asset	NOUN
ajfa-12270	213	11	turnover	turnover	NOUN
ajfa-12270	213	12	0.04	0.04	NUM
ajfa-12270	213	13	1.61	1.61	NUM
ajfa-12270	213	14	0.69	0.69	NUM
ajfa-12270	213	15	0.34	0.34	NUM
ajfa-12270	213	16	2	2	NUM
ajfa-12270	213	17	receivables	receivables	NOUN
ajfa-12270	213	18	turnover	turnover	NOUN
ajfa-12270	213	19	0.34	0.34	NUM
ajfa-12270	213	20	16.82	16.82	NUM
ajfa-12270	213	21	5.32	5.32	NUM
ajfa-12270	213	22	4.12	4.12	NUM
ajfa-12270	213	23	3	3	NUM
ajfa-12270	213	24	inventory	inventory	NOUN
ajfa-12270	213	25	turnover	turnover	NOUN
ajfa-12270	213	26	0.39	0.39	NUM
ajfa-12270	213	27	12.14	12.14	NUM
ajfa-12270	213	28	3.01	3.01	NUM
ajfa-12270	213	29	2.32	2.32	NUM
ajfa-12270	213	30	4	4	NUM
ajfa-12270	213	31	operating	operate	VERB
ajfa-12270	213	32	ratio	ratio	NOUN
ajfa-12270	213	33	67.62	67.62	NUM
ajfa-12270	213	34	1106.02	1106.02	NUM
ajfa-12270	213	35	136.33	136.33	NUM
ajfa-12270	213	36	176.31	176.31	NUM
ajfa-12270	213	37	h01	h01	NOUN
ajfa-12270	213	38	:	:	PUNCT
ajfa-12270	213	39	there	there	PRON
ajfa-12270	213	40	is	be	VERB
ajfa-12270	213	41	no	no	DET
ajfa-12270	213	42	statistically	statistically	ADV
ajfa-12270	213	43	significant	significant	ADJ
ajfa-12270	213	44	effect	effect	NOUN
ajfa-12270	213	45	of	of	ADP
ajfa-12270	213	46	applied	apply	VERB
ajfa-12270	213	47	contemporary	contemporary	ADJ
ajfa-12270	213	48	maps	map	NOUN
ajfa-12270	213	49	on	on	ADP
ajfa-12270	213	50	the	the	DET
ajfa-12270	213	51	rate	rate	NOUN
ajfa-12270	213	52	of	of	ADP
ajfa-12270	213	53	total	total	ADJ
ajfa-12270	213	54	assets	asset	NOUN
ajfa-12270	213	55	turnover	turnover	NOUN
ajfa-12270	213	56	in	in	ADP
ajfa-12270	213	57	the	the	DET
ajfa-12270	213	58	jordanian	jordanian	ADJ
ajfa-12270	213	59	industrial	industrial	ADJ
ajfa-12270	213	60	corporations	corporation	NOUN
ajfa-12270	213	61	.	.	PUNCT
ajfa-12270	214	1	table	table	NOUN
ajfa-12270	214	2	9	9	NUM
ajfa-12270	214	3	:	:	PUNCT
ajfa-12270	214	4	effect	effect	NOUN
ajfa-12270	214	5	of	of	ADP
ajfa-12270	214	6	maps	map	NOUN
ajfa-12270	214	7	on	on	ADP
ajfa-12270	214	8	total	total	ADJ
ajfa-12270	214	9	assets	asset	NOUN
ajfa-12270	214	10	turnover	turnover	NOUN
ajfa-12270	214	11	(	(	PUNCT
ajfa-12270	214	12	n	n	NOUN
ajfa-12270	214	13	=	=	SYM
ajfa-12270	214	14	52	52	NUM
ajfa-12270	214	15	)	)	PUNCT
ajfa-12270	214	16	independent	independent	ADJ
ajfa-12270	214	17	variable	variable	PROPN
ajfa-12270	214	18	t	t	PROPN
ajfa-12270	214	19	value	value	NOUN
ajfa-12270	214	20	t	t	PROPN
ajfa-12270	214	21	sig	sig	PRON
ajfa-12270	214	22	beta	beta	NOUN
ajfa-12270	214	23	r	r	NOUN
ajfa-12270	214	24	r2	r2	NOUN
ajfa-12270	214	25	f	f	PROPN
ajfa-12270	214	26	value	value	NOUN
ajfa-12270	214	27	f	f	PROPN
ajfa-12270	214	28	sig	sig	NOUN
ajfa-12270	214	29	target	target	NOUN
ajfa-12270	214	30	costing	cost	VERB
ajfa-12270	214	31	0.137	0.137	NUM
ajfa-12270	214	32	0.892	0.892	NUM
ajfa-12270	214	33	0.018	0.018	NUM
ajfa-12270	214	34	0.389	0.389	NUM
ajfa-12270	214	35	0.151	0.151	NUM
ajfa-12270	214	36	1.852	1.852	NUM
ajfa-12270	214	37	0.119	0.119	NUM
ajfa-12270	214	38	just	just	ADV
ajfa-12270	214	39	-	-	PUNCT
ajfa-12270	214	40	in	in	ADP
ajfa-12270	214	41	-	-	PUNCT
ajfa-12270	214	42	time	time	NOUN
ajfa-12270	214	43	manufacturing	manufacturing	NOUN
ajfa-12270	214	44	0.258	0.258	NUM
ajfa-12270	214	45	0.797	0.797	NUM
ajfa-12270	214	46	0.037	0.037	NUM
ajfa-12270	214	47	activity	activity	NOUN
ajfa-12270	214	48	based	base	VERB
ajfa-12270	214	49	costing	cost	VERB
ajfa-12270	214	50	0.180	0.180	NUM
ajfa-12270	214	51	0.858	0.858	NUM
ajfa-12270	214	52	0.024	0.024	NUM
ajfa-12270	214	53	balanced	balanced	ADJ
ajfa-12270	214	54	scorecard	scorecard	NOUN
ajfa-12270	214	55	2.085	2.085	NUM
ajfa-12270	214	56	0.042	0.042	NUM
ajfa-12270	214	57	0.296	0.296	NUM
ajfa-12270	214	58	kaizen	kaizen	PROPN
ajfa-12270	214	59	costing	cost	VERB
ajfa-12270	214	60	2.493	2.493	NUM
ajfa-12270	214	61	0.016	0.016	NUM
ajfa-12270	214	62	0.379	0.379	NUM
ajfa-12270	214	63	*	*	PUNCT
ajfa-12270	214	64	dependent	dependent	ADJ
ajfa-12270	214	65	variable	variable	NOUN
ajfa-12270	214	66	:	:	PUNCT
ajfa-12270	214	67	total	total	ADJ
ajfa-12270	214	68	assets	asset	NOUN
ajfa-12270	214	69	turnover	turnover	NOUN
ajfa-12270	214	70	results	result	NOUN
ajfa-12270	214	71	of	of	ADP
ajfa-12270	214	72	testing	test	VERB
ajfa-12270	214	73	h01	h01	NOUN
ajfa-12270	214	74	table	table	NOUN
ajfa-12270	214	75	(	(	PUNCT
ajfa-12270	214	76	9	9	NUM
ajfa-12270	214	77	)	)	PUNCT
ajfa-12270	214	78	shows	show	VERB
ajfa-12270	214	79	that	that	SCONJ
ajfa-12270	214	80	:	:	PUNCT
ajfa-12270	214	81	there	there	PRON
ajfa-12270	214	82	are	be	VERB
ajfa-12270	214	83	no	no	DET
ajfa-12270	214	84	statistically	statistically	ADV
ajfa-12270	214	85	significant	significant	ADJ
ajfa-12270	214	86	effect	effect	NOUN
ajfa-12270	214	87	at	at	ADP
ajfa-12270	214	88	significant	significant	ADJ
ajfa-12270	214	89	level	level	NOUN
ajfa-12270	214	90	(	(	PUNCT
ajfa-12270	214	91	α≤0.05	α≤0.05	NUM
ajfa-12270	214	92	)	)	PUNCT
ajfa-12270	214	93	of	of	ADP
ajfa-12270	214	94	modern	modern	ADJ
ajfa-12270	214	95	administrative	administrative	ADJ
ajfa-12270	214	96	accounting	accounting	NOUN
ajfa-12270	214	97	methods	method	NOUN
ajfa-12270	214	98	on	on	ADP
ajfa-12270	214	99	total	total	ADJ
ajfa-12270	214	100	assets	asset	NOUN
ajfa-12270	214	101	turnover	turnover	NOUN
ajfa-12270	214	102	in	in	ADP
ajfa-12270	214	103	jordanian	jordanian	ADJ
ajfa-12270	214	104	industrial	industrial	ADJ
ajfa-12270	214	105	corporations	corporation	NOUN
ajfa-12270	214	106	,	,	PUNCT
ajfa-12270	214	107	where	where	SCONJ
ajfa-12270	214	108	f	f	PROPN
ajfa-12270	214	109	value	value	NOUN
ajfa-12270	214	110	reached	reach	VERB
ajfa-12270	214	111	(	(	PUNCT
ajfa-12270	214	112	1.852	1.852	NUM
ajfa-12270	214	113	)	)	PUNCT
ajfa-12270	214	114	by	by	ADP
ajfa-12270	214	115	statistically	statistically	ADV
ajfa-12270	214	116	significant	significant	ADJ
ajfa-12270	214	117	(	(	PUNCT
ajfa-12270	214	118	0.119	0.119	NUM
ajfa-12270	214	119	)	)	PUNCT
ajfa-12270	214	120	,	,	PUNCT
ajfa-12270	214	121	(	(	PUNCT
ajfa-12270	214	122	r	r	NOUN
ajfa-12270	214	123	)	)	PUNCT
ajfa-12270	214	124	value	value	NOUN
ajfa-12270	214	125	reached	reach	VERB
ajfa-12270	214	126	(	(	PUNCT
ajfa-12270	214	127	0.389	0.389	NUM
ajfa-12270	214	128	)	)	PUNCT
ajfa-12270	214	129	and	and	CCONJ
ajfa-12270	214	130	(	(	PUNCT
ajfa-12270	214	131	r2	r2	PROPN
ajfa-12270	214	132	)	)	PUNCT
ajfa-12270	214	133	value	value	NOUN
ajfa-12270	214	134	reached	reach	VERB
ajfa-12270	214	135	(	(	PUNCT
ajfa-12270	214	136	0.151	0.151	NUM
ajfa-12270	214	137	)	)	PUNCT
ajfa-12270	214	138	.	.	PUNCT
ajfa-12270	215	1	h02	h02	NOUN
ajfa-12270	215	2	:	:	PUNCT
ajfa-12270	215	3	there	there	PRON
ajfa-12270	215	4	is	be	VERB
ajfa-12270	215	5	no	no	DET
ajfa-12270	215	6	statistically	statistically	ADV
ajfa-12270	215	7	significant	significant	ADJ
ajfa-12270	215	8	effect	effect	NOUN
ajfa-12270	215	9	of	of	ADP
ajfa-12270	215	10	applied	apply	VERB
ajfa-12270	215	11	contemporary	contemporary	ADJ
ajfa-12270	215	12	maps	map	NOUN
ajfa-12270	215	13	on	on	ADP
ajfa-12270	215	14	the	the	DET
ajfa-12270	215	15	rate	rate	NOUN
ajfa-12270	215	16	of	of	ADP
ajfa-12270	215	17	receivables	receivables	NOUN
ajfa-12270	215	18	turnover	turnover	NOUN
ajfa-12270	215	19	in	in	ADP
ajfa-12270	215	20	the	the	DET
ajfa-12270	215	21	jordanian	jordanian	ADJ
ajfa-12270	215	22	industrial	industrial	ADJ
ajfa-12270	215	23	corporations	corporation	NOUN
ajfa-12270	215	24	.	.	PUNCT
ajfa-12270	216	1	table	table	NOUN
ajfa-12270	216	2	10	10	NUM
ajfa-12270	216	3	.	.	PUNCT
ajfa-12270	217	1	effect	effect	NOUN
ajfa-12270	217	2	of	of	ADP
ajfa-12270	217	3	maps	map	NOUN
ajfa-12270	217	4	on	on	ADP
ajfa-12270	217	5	receivables	receivables	NOUN
ajfa-12270	217	6	turnover	turnover	NOUN
ajfa-12270	217	7	(	(	PUNCT
ajfa-12270	217	8	n	n	NOUN
ajfa-12270	217	9	=	=	SYM
ajfa-12270	217	10	52	52	NUM
ajfa-12270	217	11	)	)	PUNCT
ajfa-12270	217	12	independent	independent	ADJ
ajfa-12270	217	13	variable	variable	PROPN
ajfa-12270	217	14	t	t	PROPN
ajfa-12270	217	15	value	value	NOUN
ajfa-12270	217	16	t	t	PROPN
ajfa-12270	217	17	sig	sig	PRON
ajfa-12270	217	18	beta	beta	NOUN
ajfa-12270	217	19	r	r	NOUN
ajfa-12270	217	20	r2	r2	NOUN
ajfa-12270	217	21	f	f	PROPN
ajfa-12270	217	22	value	value	NOUN
ajfa-12270	217	23	f	f	PROPN
ajfa-12270	217	24	sig	sig	PROPN
ajfa-12270	217	25	asian	asian	PROPN
ajfa-12270	217	26	journal	journal	NOUN
ajfa-12270	217	27	of	of	ADP
ajfa-12270	217	28	finance	finance	PROPN
ajfa-12270	217	29	&	&	CCONJ
ajfa-12270	217	30	accounting	accounting	PROPN
ajfa-12270	217	31	issn	issn	PROPN
ajfa-12270	217	32	1946	1946	NUM
ajfa-12270	217	33	-	-	PUNCT
ajfa-12270	217	34	052x	052x	NOUN
ajfa-12270	217	35	2018	2018	NUM
ajfa-12270	217	36	,	,	PUNCT
ajfa-12270	217	37	vol	vol	NOUN
ajfa-12270	217	38	.	.	PROPN
ajfa-12270	218	1	10	10	NUM
ajfa-12270	218	2	,	,	PUNCT
ajfa-12270	218	3	no	no	INTJ
ajfa-12270	218	4	.	.	NOUN
ajfa-12270	218	5	1	1	NUM
ajfa-12270	218	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	218	7	385	385	NUM
ajfa-12270	218	8	target	target	NOUN
ajfa-12270	218	9	costing	cost	VERB
ajfa-12270	218	10	0.190	0.190	NUM
ajfa-12270	218	11	0.850	0.850	NUM
ajfa-12270	218	12	0.026	0.026	NUM
ajfa-12270	218	13	0.324	0.324	NUM
ajfa-12270	218	14	0.105	0.105	NUM
ajfa-12270	218	15	1.216	1.216	NUM
ajfa-12270	218	16	0.315	0.315	NUM
ajfa-12270	218	17	just	just	ADV
ajfa-12270	218	18	in	in	ADP
ajfa-12270	218	19	time	time	NOUN
ajfa-12270	218	20	manufacturing	manufacture	VERB
ajfa-12270	218	21	0.128	0.128	NUM
ajfa-12270	218	22	0.899	0.899	NUM
ajfa-12270	218	23	0.019	0.019	NUM
ajfa-12270	218	24	activity	activity	NOUN
ajfa-12270	218	25	based	base	VERB
ajfa-12270	218	26	costing	cost	VERB
ajfa-12270	218	27	1.062	1.062	NUM
ajfa-12270	218	28	0.293	0.293	NUM
ajfa-12270	218	29	0.148	0.148	NUM
ajfa-12270	218	30	balanced	balanced	ADJ
ajfa-12270	218	31	scorecard	scorecard	NOUN
ajfa-12270	218	32	0.137	0.137	NUM
ajfa-12270	218	33	0.892	0.892	NUM
ajfa-12270	218	34	0.020	0.020	NUM
ajfa-12270	218	35	kizen	kizen	NOUN
ajfa-12270	218	36	costing	cost	VERB
ajfa-12270	218	37	1.822	1.822	NUM
ajfa-12270	218	38	0.072	0.072	NUM
ajfa-12270	218	39	0.284	0.284	NUM
ajfa-12270	218	40	*	*	PUNCT
ajfa-12270	218	41	dependent	dependent	ADJ
ajfa-12270	218	42	variable	variable	NOUN
ajfa-12270	218	43	:	:	PUNCT
ajfa-12270	218	44	receivables	receivables	NOUN
ajfa-12270	218	45	turnover	turnover	NOUN
ajfa-12270	218	46	results	result	NOUN
ajfa-12270	218	47	of	of	ADP
ajfa-12270	218	48	testing	test	VERB
ajfa-12270	218	49	h02	h02	NOUN
ajfa-12270	218	50	table	table	NOUN
ajfa-12270	218	51	(	(	PUNCT
ajfa-12270	218	52	10	10	NUM
ajfa-12270	218	53	)	)	PUNCT
ajfa-12270	218	54	shows	show	VERB
ajfa-12270	218	55	that	that	SCONJ
ajfa-12270	218	56	:	:	PUNCT
ajfa-12270	218	57	there	there	PRON
ajfa-12270	218	58	are	be	VERB
ajfa-12270	218	59	no	no	DET
ajfa-12270	218	60	statistically	statistically	ADV
ajfa-12270	218	61	significant	significant	ADJ
ajfa-12270	218	62	effect	effect	NOUN
ajfa-12270	218	63	at	at	ADP
ajfa-12270	218	64	significant	significant	ADJ
ajfa-12270	218	65	level	level	NOUN
ajfa-12270	218	66	(	(	PUNCT
ajfa-12270	218	67	α≤0.05	α≤0.05	NUM
ajfa-12270	218	68	)	)	PUNCT
ajfa-12270	218	69	of	of	ADP
ajfa-12270	218	70	maps	map	NOUN
ajfa-12270	218	71	on	on	ADP
ajfa-12270	218	72	receivables	receivables	NOUN
ajfa-12270	218	73	turnover	turnover	NOUN
ajfa-12270	218	74	in	in	ADP
ajfa-12270	218	75	jordanian	jordanian	ADJ
ajfa-12270	218	76	industrial	industrial	ADJ
ajfa-12270	218	77	corporations	corporation	NOUN
ajfa-12270	218	78	,	,	PUNCT
ajfa-12270	218	79	where	where	SCONJ
ajfa-12270	218	80	f	f	PROPN
ajfa-12270	218	81	value	value	NOUN
ajfa-12270	218	82	reached	reach	VERB
ajfa-12270	218	83	(	(	PUNCT
ajfa-12270	218	84	1.216	1.216	NUM
ajfa-12270	218	85	)	)	PUNCT
ajfa-12270	218	86	by	by	ADP
ajfa-12270	218	87	statistically	statistically	ADV
ajfa-12270	218	88	significant	significant	ADJ
ajfa-12270	218	89	(	(	PUNCT
ajfa-12270	218	90	0.315	0.315	NUM
ajfa-12270	218	91	)	)	PUNCT
ajfa-12270	218	92	,	,	PUNCT
ajfa-12270	218	93	(	(	PUNCT
ajfa-12270	218	94	r	r	NOUN
ajfa-12270	218	95	)	)	PUNCT
ajfa-12270	218	96	value	value	NOUN
ajfa-12270	218	97	reached	reach	VERB
ajfa-12270	218	98	(	(	PUNCT
ajfa-12270	218	99	0.324	0.324	NUM
ajfa-12270	218	100	)	)	PUNCT
ajfa-12270	218	101	and	and	CCONJ
ajfa-12270	218	102	(	(	PUNCT
ajfa-12270	218	103	r2	r2	PROPN
ajfa-12270	218	104	)	)	PUNCT
ajfa-12270	218	105	value	value	NOUN
ajfa-12270	218	106	reached	reach	VERB
ajfa-12270	218	107	(	(	PUNCT
ajfa-12270	218	108	0.105	0.105	NUM
ajfa-12270	218	109	)	)	PUNCT
ajfa-12270	218	110	.	.	PUNCT
ajfa-12270	219	1	h03	h03	NOUN
ajfa-12270	219	2	:	:	PUNCT
ajfa-12270	219	3	there	there	PRON
ajfa-12270	219	4	is	be	VERB
ajfa-12270	219	5	no	no	DET
ajfa-12270	219	6	statistically	statistically	ADV
ajfa-12270	219	7	significant	significant	ADJ
ajfa-12270	219	8	effect	effect	NOUN
ajfa-12270	219	9	of	of	ADP
ajfa-12270	219	10	applied	apply	VERB
ajfa-12270	219	11	contemporary	contemporary	ADJ
ajfa-12270	219	12	maps	map	NOUN
ajfa-12270	219	13	on	on	ADP
ajfa-12270	219	14	the	the	DET
ajfa-12270	219	15	rate	rate	NOUN
ajfa-12270	219	16	of	of	ADP
ajfa-12270	219	17	inventory	inventory	NOUN
ajfa-12270	219	18	turnover	turnover	NOUN
ajfa-12270	219	19	in	in	ADP
ajfa-12270	219	20	the	the	DET
ajfa-12270	219	21	jordanian	jordanian	ADJ
ajfa-12270	219	22	industrial	industrial	ADJ
ajfa-12270	219	23	corporations	corporation	NOUN
ajfa-12270	219	24	.	.	PUNCT
ajfa-12270	220	1	table	table	NOUN
ajfa-12270	220	2	11	11	NUM
ajfa-12270	220	3	.	.	PUNCT
ajfa-12270	221	1	effect	effect	NOUN
ajfa-12270	221	2	of	of	ADP
ajfa-12270	221	3	maps	map	NOUN
ajfa-12270	221	4	on	on	ADP
ajfa-12270	221	5	inventory	inventory	NOUN
ajfa-12270	221	6	turnover	turnover	NOUN
ajfa-12270	221	7	(	(	PUNCT
ajfa-12270	221	8	n	n	NOUN
ajfa-12270	221	9	=	=	SYM
ajfa-12270	221	10	52	52	NUM
ajfa-12270	221	11	)	)	PUNCT
ajfa-12270	221	12	independent	independent	ADJ
ajfa-12270	221	13	variable	variable	PROPN
ajfa-12270	221	14	t	t	PROPN
ajfa-12270	221	15	value	value	NOUN
ajfa-12270	221	16	t	t	PROPN
ajfa-12270	221	17	sig	sig	PRON
ajfa-12270	221	18	beta	beta	NOUN
ajfa-12270	221	19	r	r	NOUN
ajfa-12270	221	20	r2	r2	NOUN
ajfa-12270	221	21	f	f	PROPN
ajfa-12270	221	22	value	value	NOUN
ajfa-12270	221	23	f	f	PROPN
ajfa-12270	221	24	sig	sig	NOUN
ajfa-12270	221	25	target	target	NOUN
ajfa-12270	221	26	costing	cost	VERB
ajfa-12270	221	27	0.019	0.019	NUM
ajfa-12270	221	28	0.985	0.985	NUM
ajfa-12270	221	29	0.002	0.002	NUM
ajfa-12270	221	30	0.466	0.466	NUM
ajfa-12270	221	31	0.218	0.218	NUM
ajfa-12270	221	32	2.892	2.892	NUM
ajfa-12270	221	33	0.022	0.022	NUM
ajfa-12270	221	34	just	just	ADV
ajfa-12270	221	35	in	in	ADP
ajfa-12270	221	36	time	time	NOUN
ajfa-12270	221	37	manufacturing	manufacture	VERB
ajfa-12270	221	38	0.331	0.331	NUM
ajfa-12270	221	39	0.742	0.742	NUM
ajfa-12270	221	40	0.046	0.046	NUM
ajfa-12270	221	41	activity	activity	NOUN
ajfa-12270	221	42	based	base	VERB
ajfa-12270	221	43	costing	cost	VERB
ajfa-12270	221	44	0.835	0.835	NUM
ajfa-12270	221	45	0.407	0.407	NUM
ajfa-12270	221	46	0.109	0.109	NUM
ajfa-12270	221	47	balanced	balanced	ADJ
ajfa-12270	221	48	scorecard	scorecard	NOUN
ajfa-12270	221	49	2.546	2.546	NUM
ajfa-12270	221	50	0.014	0.014	NUM
ajfa-12270	221	51	0.347	0.347	NUM
ajfa-12270	221	52	kizen	kizen	NOUN
ajfa-12270	221	53	costing	cost	VERB
ajfa-12270	221	54	2.553	2.553	NUM
ajfa-12270	221	55	0.014	0.014	NUM
ajfa-12270	221	56	0.372	0.372	NUM
ajfa-12270	221	57	*	*	PUNCT
ajfa-12270	221	58	dependent	dependent	ADJ
ajfa-12270	221	59	variable	variable	NOUN
ajfa-12270	221	60	:	:	PUNCT
ajfa-12270	221	61	inventory	inventory	NOUN
ajfa-12270	221	62	turnover	turnover	NOUN
ajfa-12270	221	63	results	result	NOUN
ajfa-12270	221	64	of	of	ADP
ajfa-12270	221	65	testing	test	VERB
ajfa-12270	221	66	h03	h03	NOUN
ajfa-12270	221	67	table	table	NOUN
ajfa-12270	221	68	(	(	PUNCT
ajfa-12270	221	69	11	11	NUM
ajfa-12270	221	70	)	)	PUNCT
ajfa-12270	221	71	shows	show	VERB
ajfa-12270	221	72	that	that	SCONJ
ajfa-12270	221	73	:	:	PUNCT
ajfa-12270	221	74	there	there	PRON
ajfa-12270	221	75	are	be	VERB
ajfa-12270	221	76	a	a	DET
ajfa-12270	221	77	statistically	statistically	ADV
ajfa-12270	221	78	significant	significant	ADJ
ajfa-12270	221	79	effect	effect	NOUN
ajfa-12270	221	80	at	at	ADP
ajfa-12270	221	81	significant	significant	ADJ
ajfa-12270	221	82	level	level	NOUN
ajfa-12270	221	83	(	(	PUNCT
ajfa-12270	221	84	α≤0.05	α≤0.05	NUM
ajfa-12270	221	85	)	)	PUNCT
ajfa-12270	221	86	of	of	ADP
ajfa-12270	221	87	maps	map	NOUN
ajfa-12270	221	88	on	on	ADP
ajfa-12270	221	89	inventory	inventory	NOUN
ajfa-12270	221	90	turnover	turnover	NOUN
ajfa-12270	221	91	in	in	ADP
ajfa-12270	221	92	jordanian	jordanian	ADJ
ajfa-12270	221	93	industrial	industrial	ADJ
ajfa-12270	221	94	corporations	corporation	NOUN
ajfa-12270	221	95	,	,	PUNCT
ajfa-12270	221	96	where	where	SCONJ
ajfa-12270	221	97	f	f	PROPN
ajfa-12270	221	98	value	value	NOUN
ajfa-12270	221	99	reached	reach	VERB
ajfa-12270	221	100	(	(	PUNCT
ajfa-12270	221	101	2.892	2.892	NUM
ajfa-12270	221	102	)	)	PUNCT
ajfa-12270	221	103	by	by	ADP
ajfa-12270	221	104	statistically	statistically	ADV
ajfa-12270	221	105	significant	significant	ADJ
ajfa-12270	221	106	(	(	PUNCT
ajfa-12270	221	107	0.022	0.022	NUM
ajfa-12270	221	108	)	)	PUNCT
ajfa-12270	221	109	,	,	PUNCT
ajfa-12270	221	110	(	(	PUNCT
ajfa-12270	221	111	r	r	NOUN
ajfa-12270	221	112	)	)	PUNCT
ajfa-12270	221	113	value	value	NOUN
ajfa-12270	221	114	reached	reach	VERB
ajfa-12270	221	115	(	(	PUNCT
ajfa-12270	221	116	0.466	0.466	NUM
ajfa-12270	221	117	)	)	PUNCT
ajfa-12270	221	118	and	and	CCONJ
ajfa-12270	221	119	(	(	PUNCT
ajfa-12270	221	120	r2	r2	PROPN
ajfa-12270	221	121	)	)	PUNCT
ajfa-12270	221	122	value	value	NOUN
ajfa-12270	221	123	reached	reach	VERB
ajfa-12270	221	124	asian	asian	ADJ
ajfa-12270	221	125	journal	journal	NOUN
ajfa-12270	221	126	of	of	ADP
ajfa-12270	221	127	finance	finance	PROPN
ajfa-12270	221	128	&	&	CCONJ
ajfa-12270	221	129	accounting	accounting	PROPN
ajfa-12270	221	130	issn	issn	PROPN
ajfa-12270	221	131	1946	1946	NUM
ajfa-12270	221	132	-	-	PUNCT
ajfa-12270	221	133	052x	052x	NOUN
ajfa-12270	221	134	2018	2018	NUM
ajfa-12270	221	135	,	,	PUNCT
ajfa-12270	221	136	vol	vol	NOUN
ajfa-12270	221	137	.	.	PROPN
ajfa-12270	222	1	10	10	NUM
ajfa-12270	222	2	,	,	PUNCT
ajfa-12270	222	3	no	no	INTJ
ajfa-12270	222	4	.	.	NOUN
ajfa-12270	222	5	1	1	NUM
ajfa-12270	222	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	222	7	386	386	NUM
ajfa-12270	222	8	(	(	PUNCT
ajfa-12270	222	9	0.218	0.218	NUM
ajfa-12270	222	10	)	)	PUNCT
ajfa-12270	222	11	.	.	PUNCT
ajfa-12270	222	12	h04	h04	PROPN
ajfa-12270	222	13	:	:	PUNCT
ajfa-12270	222	14	there	there	PRON
ajfa-12270	222	15	is	be	VERB
ajfa-12270	222	16	no	no	DET
ajfa-12270	222	17	statistically	statistically	ADV
ajfa-12270	222	18	significant	significant	ADJ
ajfa-12270	222	19	effect	effect	NOUN
ajfa-12270	222	20	of	of	ADP
ajfa-12270	222	21	applied	apply	VERB
ajfa-12270	222	22	contemporary	contemporary	ADJ
ajfa-12270	222	23	maps	map	NOUN
ajfa-12270	222	24	on	on	ADP
ajfa-12270	222	25	operating	operate	VERB
ajfa-12270	222	26	ratio	ratio	NOUN
ajfa-12270	222	27	in	in	ADP
ajfa-12270	222	28	the	the	DET
ajfa-12270	222	29	jordanian	jordanian	ADJ
ajfa-12270	222	30	industrial	industrial	ADJ
ajfa-12270	222	31	corporations	corporation	NOUN
ajfa-12270	222	32	.	.	PUNCT
ajfa-12270	223	1	table	table	NOUN
ajfa-12270	223	2	12	12	NUM
ajfa-12270	223	3	.	.	PUNCT
ajfa-12270	224	1	effect	effect	NOUN
ajfa-12270	224	2	of	of	ADP
ajfa-12270	224	3	maps	map	NOUN
ajfa-12270	224	4	on	on	ADP
ajfa-12270	224	5	operating	operate	VERB
ajfa-12270	224	6	ratio	ratio	NOUN
ajfa-12270	224	7	(	(	PUNCT
ajfa-12270	224	8	n	n	NOUN
ajfa-12270	224	9	=	=	SYM
ajfa-12270	224	10	52	52	NUM
ajfa-12270	224	11	)	)	PUNCT
ajfa-12270	224	12	independent	independent	ADJ
ajfa-12270	224	13	variable	variable	PROPN
ajfa-12270	224	14	t	t	PROPN
ajfa-12270	224	15	value	value	NOUN
ajfa-12270	224	16	t	t	PROPN
ajfa-12270	224	17	sig	sig	PRON
ajfa-12270	224	18	beta	beta	NOUN
ajfa-12270	224	19	r	r	NOUN
ajfa-12270	224	20	r2	r2	NOUN
ajfa-12270	224	21	f	f	PROPN
ajfa-12270	224	22	value	value	NOUN
ajfa-12270	224	23	f	f	PROPN
ajfa-12270	224	24	sig	sig	NOUN
ajfa-12270	224	25	target	target	NOUN
ajfa-12270	224	26	costing	cost	VERB
ajfa-12270	224	27	0.114	0.114	NUM
ajfa-12270	224	28	0.910	0.910	NUM
ajfa-12270	224	29	0.016	0.016	NUM
ajfa-12270	224	30	0.322	0.322	NUM
ajfa-12270	224	31	0.104	0.104	NUM
ajfa-12270	224	32	1.207	1.207	NUM
ajfa-12270	224	33	0.319	0.319	NUM
ajfa-12270	224	34	just	just	ADV
ajfa-12270	224	35	in	in	ADP
ajfa-12270	224	36	time	time	NOUN
ajfa-12270	224	37	manufacturing	manufacture	VERB
ajfa-12270	224	38	0.744	0.744	NUM
ajfa-12270	224	39	0.460	0.460	NUM
ajfa-12270	224	40	0.110	0.110	NUM
ajfa-12270	224	41	activity	activity	NOUN
ajfa-12270	224	42	based	base	VERB
ajfa-12270	224	43	costing	cost	VERB
ajfa-12270	224	44	0.229	0.229	NUM
ajfa-12270	224	45	0.820	0.820	NUM
ajfa-12270	224	46	0.032	0.032	NUM
ajfa-12270	224	47	balanced	balanced	ADJ
ajfa-12270	224	48	scorecard	scorecard	NOUN
ajfa-12270	224	49	2.356	2.356	NUM
ajfa-12270	224	50	0.022	0.022	NUM
ajfa-12270	224	51	0.343	0.343	NUM
ajfa-12270	224	52	kizen	kizen	NOUN
ajfa-12270	224	53	costing	cost	VERB
ajfa-12270	224	54	1.476	1.476	NUM
ajfa-12270	224	55	0.146	0.146	NUM
ajfa-12270	224	56	0.230	0.230	NUM
ajfa-12270	224	57	*	*	PUNCT
ajfa-12270	224	58	dependent	dependent	ADJ
ajfa-12270	224	59	variable	variable	NOUN
ajfa-12270	224	60	:	:	PUNCT
ajfa-12270	224	61	operating	operate	VERB
ajfa-12270	224	62	ratio	ratio	NOUN
ajfa-12270	224	63	results	result	NOUN
ajfa-12270	224	64	of	of	ADP
ajfa-12270	224	65	testing	testing	NOUN
ajfa-12270	224	66	h04	h04	NOUN
ajfa-12270	224	67	table	table	NOUN
ajfa-12270	224	68	(	(	PUNCT
ajfa-12270	224	69	12	12	NUM
ajfa-12270	224	70	)	)	PUNCT
ajfa-12270	224	71	shows	show	VERB
ajfa-12270	224	72	that	that	SCONJ
ajfa-12270	224	73	:	:	PUNCT
ajfa-12270	224	74	there	there	PRON
ajfa-12270	224	75	are	be	VERB
ajfa-12270	224	76	no	no	DET
ajfa-12270	224	77	statistically	statistically	ADV
ajfa-12270	224	78	significant	significant	ADJ
ajfa-12270	224	79	effect	effect	NOUN
ajfa-12270	224	80	at	at	ADP
ajfa-12270	224	81	significant	significant	ADJ
ajfa-12270	224	82	level	level	NOUN
ajfa-12270	224	83	(	(	PUNCT
ajfa-12270	224	84	α≤0.05	α≤0.05	NUM
ajfa-12270	224	85	)	)	PUNCT
ajfa-12270	224	86	of	of	ADP
ajfa-12270	224	87	maps	map	NOUN
ajfa-12270	224	88	on	on	ADP
ajfa-12270	224	89	operating	operate	VERB
ajfa-12270	224	90	ratio	ratio	NOUN
ajfa-12270	224	91	in	in	ADP
ajfa-12270	224	92	jordanian	jordanian	ADJ
ajfa-12270	224	93	industrial	industrial	ADJ
ajfa-12270	224	94	corporations	corporation	NOUN
ajfa-12270	224	95	,	,	PUNCT
ajfa-12270	224	96	where	where	SCONJ
ajfa-12270	224	97	f	f	PROPN
ajfa-12270	224	98	value	value	NOUN
ajfa-12270	224	99	reached	reach	VERB
ajfa-12270	224	100	(	(	PUNCT
ajfa-12270	224	101	1.207	1.207	NUM
ajfa-12270	224	102	)	)	PUNCT
ajfa-12270	224	103	by	by	ADP
ajfa-12270	224	104	statistically	statistically	ADV
ajfa-12270	224	105	significant	significant	ADJ
ajfa-12270	224	106	(	(	PUNCT
ajfa-12270	224	107	0.319	0.319	NUM
ajfa-12270	224	108	)	)	PUNCT
ajfa-12270	224	109	,	,	PUNCT
ajfa-12270	224	110	(	(	PUNCT
ajfa-12270	224	111	r	r	NOUN
ajfa-12270	224	112	)	)	PUNCT
ajfa-12270	224	113	value	value	NOUN
ajfa-12270	224	114	reached	reach	VERB
ajfa-12270	224	115	(	(	PUNCT
ajfa-12270	224	116	0.322	0.322	NUM
ajfa-12270	224	117	)	)	PUNCT
ajfa-12270	224	118	and	and	CCONJ
ajfa-12270	224	119	(	(	PUNCT
ajfa-12270	224	120	r2	r2	PROPN
ajfa-12270	224	121	)	)	PUNCT
ajfa-12270	224	122	value	value	NOUN
ajfa-12270	224	123	reached	reach	VERB
ajfa-12270	224	124	(	(	PUNCT
ajfa-12270	224	125	0.104	0.104	NUM
ajfa-12270	224	126	)	)	PUNCT
ajfa-12270	224	127	.	.	PUNCT
ajfa-12270	225	1	5	5	X
ajfa-12270	225	2	.	.	X
ajfa-12270	225	3	results	result	NOUN
ajfa-12270	225	4	and	and	CCONJ
ajfa-12270	225	5	recommendations	recommendation	NOUN
ajfa-12270	225	6	5.1	5.1	NUM
ajfa-12270	225	7	results	result	NOUN
ajfa-12270	225	8	this	this	DET
ajfa-12270	225	9	study	study	NOUN
ajfa-12270	225	10	designed	design	VERB
ajfa-12270	225	11	to	to	PART
ajfa-12270	225	12	examine	examine	VERB
ajfa-12270	225	13	the	the	DET
ajfa-12270	225	14	extent	extent	NOUN
ajfa-12270	225	15	use	use	NOUN
ajfa-12270	225	16	and	and	CCONJ
ajfa-12270	225	17	utilization	utilization	NOUN
ajfa-12270	225	18	of	of	ADP
ajfa-12270	225	19	contemporary	contemporary	ADJ
ajfa-12270	225	20	maps	map	NOUN
ajfa-12270	225	21	in	in	ADP
ajfa-12270	225	22	jordanian	jordanian	ADJ
ajfa-12270	225	23	industrial	industrial	ADJ
ajfa-12270	225	24	corporations	corporation	NOUN
ajfa-12270	225	25	,	,	PUNCT
ajfa-12270	225	26	and	and	CCONJ
ajfa-12270	225	27	to	to	PART
ajfa-12270	225	28	reveal	reveal	VERB
ajfa-12270	225	29	if	if	SCONJ
ajfa-12270	225	30	there	there	PRON
ajfa-12270	225	31	are	be	VERB
ajfa-12270	225	32	any	any	DET
ajfa-12270	225	33	significant	significant	ADJ
ajfa-12270	225	34	effects	effect	NOUN
ajfa-12270	225	35	of	of	ADP
ajfa-12270	225	36	maps	map	NOUN
ajfa-12270	225	37	on	on	ADP
ajfa-12270	225	38	operational	operational	ADJ
ajfa-12270	225	39	performance	performance	NOUN
ajfa-12270	225	40	.	.	PUNCT
ajfa-12270	226	1	based	base	VERB
ajfa-12270	226	2	on	on	ADP
ajfa-12270	226	3	the	the	DET
ajfa-12270	226	4	results	result	NOUN
ajfa-12270	226	5	of	of	ADP
ajfa-12270	226	6	statistical	statistical	ADJ
ajfa-12270	226	7	analysis	analysis	NOUN
ajfa-12270	226	8	and	and	CCONJ
ajfa-12270	226	9	hypothesis	hypothesis	NOUN
ajfa-12270	226	10	testing	testing	NOUN
ajfa-12270	226	11	,	,	PUNCT
ajfa-12270	226	12	results	result	NOUN
ajfa-12270	226	13	can	can	AUX
ajfa-12270	226	14	be	be	AUX
ajfa-12270	226	15	summarized	summarize	VERB
ajfa-12270	226	16	as	as	SCONJ
ajfa-12270	226	17	follows	follow	VERB
ajfa-12270	226	18	:	:	PUNCT
ajfa-12270	226	19	difference	difference	NOUN
ajfa-12270	226	20	were	be	AUX
ajfa-12270	226	21	remarkable	remarkable	ADJ
ajfa-12270	226	22	in	in	ADP
ajfa-12270	226	23	utilization	utilization	NOUN
ajfa-12270	226	24	of	of	ADP
ajfa-12270	226	25	contemporary	contemporary	ADJ
ajfa-12270	226	26	maps	map	NOUN
ajfa-12270	226	27	.	.	PUNCT
ajfa-12270	227	1	according	accord	VERB
ajfa-12270	227	2	to	to	ADP
ajfa-12270	227	3	the	the	DET
ajfa-12270	227	4	opinions	opinion	NOUN
ajfa-12270	227	5	of	of	ADP
ajfa-12270	227	6	accountants	accountant	NOUN
ajfa-12270	227	7	responding	respond	VERB
ajfa-12270	227	8	to	to	ADP
ajfa-12270	227	9	the	the	DET
ajfa-12270	227	10	questionnaire	questionnaire	NOUN
ajfa-12270	227	11	,	,	PUNCT
ajfa-12270	227	12	most	most	ADJ
ajfa-12270	227	13	of	of	ADP
ajfa-12270	227	14	jordanian	jordanian	ADJ
ajfa-12270	227	15	industrial	industrial	ADJ
ajfa-12270	227	16	corporations	corporation	NOUN
ajfa-12270	227	17	engaged	engage	VERB
ajfa-12270	227	18	in	in	ADP
ajfa-12270	227	19	utilizing	utilize	VERB
ajfa-12270	227	20	contemporary	contemporary	ADJ
ajfa-12270	227	21	maps	map	NOUN
ajfa-12270	227	22	at	at	ADP
ajfa-12270	227	23	different	different	ADJ
ajfa-12270	227	24	levels	level	NOUN
ajfa-12270	227	25	,	,	PUNCT
ajfa-12270	227	26	with	with	ADP
ajfa-12270	227	27	an	an	DET
ajfa-12270	227	28	overall	overall	ADJ
ajfa-12270	227	29	medium	medium	ADJ
ajfa-12270	227	30	mean	mean	NOUN
ajfa-12270	227	31	value	value	NOUN
ajfa-12270	227	32	(	(	PUNCT
ajfa-12270	227	33	2.93	2.93	NUM
ajfa-12270	227	34	)	)	PUNCT
ajfa-12270	227	35	.	.	PUNCT
ajfa-12270	228	1	the	the	DET
ajfa-12270	228	2	findings	finding	NOUN
ajfa-12270	228	3	produce	produce	VERB
ajfa-12270	228	4	some	some	DET
ajfa-12270	228	5	original	original	ADJ
ajfa-12270	228	6	results	result	NOUN
ajfa-12270	228	7	on	on	ADP
ajfa-12270	228	8	the	the	DET
ajfa-12270	228	9	use	use	NOUN
ajfa-12270	228	10	of	of	ADP
ajfa-12270	228	11	contemporary	contemporary	ADJ
ajfa-12270	228	12	maps	map	NOUN
ajfa-12270	228	13	by	by	ADP
ajfa-12270	228	14	the	the	DET
ajfa-12270	228	15	jordanian	jordanian	ADJ
ajfa-12270	228	16	industrial	industrial	ADJ
ajfa-12270	228	17	corporations	corporation	NOUN
ajfa-12270	228	18	;	;	PUNCT
ajfa-12270	228	19	in	in	ADP
ajfa-12270	228	20	general	general	ADJ
ajfa-12270	228	21	,	,	PUNCT
ajfa-12270	228	22	industrial	industrial	ADJ
ajfa-12270	228	23	corporations	corporation	NOUN
ajfa-12270	228	24	have	have	VERB
ajfa-12270	228	25	wide	wide	ADJ
ajfa-12270	228	26	adoption	adoption	NOUN
ajfa-12270	228	27	of	of	ADP
ajfa-12270	228	28	maps	map	NOUN
ajfa-12270	228	29	,	,	PUNCT
ajfa-12270	228	30	such	such	ADJ
ajfa-12270	228	31	as	as	ADP
ajfa-12270	228	32	kaizen	kaizen	PROPN
ajfa-12270	228	33	costing	costing	NOUN
ajfa-12270	228	34	,	,	PUNCT
ajfa-12270	228	35	just	just	ADV
ajfa-12270	228	36	-	-	PUNCT
ajfa-12270	228	37	in	in	ADP
ajfa-12270	228	38	-	-	PUNCT
ajfa-12270	228	39	time	time	NOUN
ajfa-12270	228	40	manufacturing	manufacturing	NOUN
ajfa-12270	228	41	and	and	CCONJ
ajfa-12270	228	42	target	target	NOUN
ajfa-12270	228	43	costing	costing	NOUN
ajfa-12270	228	44	.	.	PUNCT
ajfa-12270	229	1	asian	asian	ADJ
ajfa-12270	229	2	journal	journal	PROPN
ajfa-12270	229	3	of	of	ADP
ajfa-12270	229	4	finance	finance	PROPN
ajfa-12270	229	5	&	&	CCONJ
ajfa-12270	229	6	accounting	accounting	PROPN
ajfa-12270	229	7	issn	issn	PROPN
ajfa-12270	229	8	1946	1946	NUM
ajfa-12270	229	9	-	-	PUNCT
ajfa-12270	229	10	052x	052x	NOUN
ajfa-12270	229	11	2018	2018	NUM
ajfa-12270	229	12	,	,	PUNCT
ajfa-12270	229	13	vol	vol	NOUN
ajfa-12270	229	14	.	.	PROPN
ajfa-12270	230	1	10	10	NUM
ajfa-12270	230	2	,	,	PUNCT
ajfa-12270	230	3	no	no	INTJ
ajfa-12270	230	4	.	.	NOUN
ajfa-12270	230	5	1	1	NUM
ajfa-12270	230	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	230	7	387	387	NUM
ajfa-12270	230	8	maps	map	NOUN
ajfa-12270	230	9	have	have	VERB
ajfa-12270	230	10	rather	rather	ADV
ajfa-12270	230	11	a	a	DET
ajfa-12270	230	12	limited	limited	ADJ
ajfa-12270	230	13	extent	extent	NOUN
ajfa-12270	230	14	use	use	NOUN
ajfa-12270	230	15	or	or	CCONJ
ajfa-12270	230	16	inadequate	inadequate	ADJ
ajfa-12270	230	17	implementation	implementation	NOUN
ajfa-12270	230	18	.	.	PUNCT
ajfa-12270	231	1	furthermore	furthermore	ADV
ajfa-12270	231	2	,	,	PUNCT
ajfa-12270	231	3	results	result	NOUN
ajfa-12270	231	4	show	show	VERB
ajfa-12270	231	5	that	that	SCONJ
ajfa-12270	231	6	the	the	DET
ajfa-12270	231	7	implementation	implementation	NOUN
ajfa-12270	231	8	rate	rate	NOUN
ajfa-12270	231	9	of	of	ADP
ajfa-12270	231	10	abc	abc	PROPN
ajfa-12270	231	11	and	and	CCONJ
ajfa-12270	231	12	bsc	bsc	PROPN
ajfa-12270	231	13	was	be	AUX
ajfa-12270	231	14	the	the	DET
ajfa-12270	231	15	lowest	low	ADJ
ajfa-12270	231	16	among	among	ADP
ajfa-12270	231	17	all	all	DET
ajfa-12270	231	18	five	five	NUM
ajfa-12270	231	19	areas	area	NOUN
ajfa-12270	231	20	of	of	ADP
ajfa-12270	231	21	contemporary	contemporary	ADJ
ajfa-12270	231	22	maps	map	NOUN
ajfa-12270	231	23	examined	examine	VERB
ajfa-12270	231	24	results	result	NOUN
ajfa-12270	231	25	of	of	ADP
ajfa-12270	231	26	descriptive	descriptive	ADJ
ajfa-12270	231	27	analysis	analysis	NOUN
ajfa-12270	231	28	of	of	ADP
ajfa-12270	231	29	the	the	DET
ajfa-12270	231	30	study	study	NOUN
ajfa-12270	231	31	sample	sample	NOUN
ajfa-12270	231	32	responses	response	NOUN
ajfa-12270	231	33	shows	show	VERB
ajfa-12270	231	34	that	that	SCONJ
ajfa-12270	231	35	kaizen	kaizen	PROPN
ajfa-12270	231	36	costing	cost	VERB
ajfa-12270	231	37	domain	domain	NOUN
ajfa-12270	231	38	was	be	AUX
ajfa-12270	231	39	the	the	DET
ajfa-12270	231	40	highest	high	ADJ
ajfa-12270	231	41	domain	domain	NOUN
ajfa-12270	231	42	utilized	utilize	VERB
ajfa-12270	231	43	with	with	ADP
ajfa-12270	231	44	a	a	DET
ajfa-12270	231	45	mean	mean	ADJ
ajfa-12270	231	46	value	value	NOUN
ajfa-12270	231	47	(	(	PUNCT
ajfa-12270	231	48	3.68	3.68	NUM
ajfa-12270	231	49	)	)	PUNCT
ajfa-12270	231	50	,	,	PUNCT
ajfa-12270	231	51	and	and	CCONJ
ajfa-12270	231	52	the	the	DET
ajfa-12270	231	53	least	least	ADJ
ajfa-12270	231	54	domain	domain	NOUN
ajfa-12270	231	55	used	use	VERB
ajfa-12270	231	56	is	be	AUX
ajfa-12270	231	57	bsc	bsc	PROPN
ajfa-12270	231	58	with	with	ADP
ajfa-12270	231	59	mean	mean	ADJ
ajfa-12270	231	60	value	value	NOUN
ajfa-12270	231	61	of	of	ADP
ajfa-12270	231	62	(	(	PUNCT
ajfa-12270	231	63	2.30	2.30	NUM
ajfa-12270	231	64	)	)	PUNCT
ajfa-12270	231	65	.	.	PUNCT
ajfa-12270	232	1	there	there	PRON
ajfa-12270	232	2	are	be	VERB
ajfa-12270	232	3	no	no	DET
ajfa-12270	232	4	statically	statically	ADV
ajfa-12270	232	5	effects	effect	NOUN
ajfa-12270	232	6	of	of	ADP
ajfa-12270	232	7	contemporary	contemporary	ADJ
ajfa-12270	232	8	maps	map	NOUN
ajfa-12270	232	9	on	on	ADP
ajfa-12270	232	10	operational	operational	ADJ
ajfa-12270	232	11	performance	performance	NOUN
ajfa-12270	232	12	,	,	PUNCT
ajfa-12270	232	13	with	with	ADP
ajfa-12270	232	14	f	f	PROPN
ajfa-12270	232	15	value	value	NOUN
ajfa-12270	232	16	of	of	ADP
ajfa-12270	232	17	(	(	PUNCT
ajfa-12270	232	18	1.852	1.852	NUM
ajfa-12270	232	19	)	)	PUNCT
ajfa-12270	232	20	with	with	ADP
ajfa-12270	232	21	statistically	statistically	ADV
ajfa-12270	232	22	significant	significant	ADJ
ajfa-12270	232	23	(	(	PUNCT
ajfa-12270	232	24	0.119	0.119	NUM
ajfa-12270	232	25	)	)	PUNCT
ajfa-12270	232	26	for	for	ADP
ajfa-12270	232	27	the	the	DET
ajfa-12270	232	28	domain	domain	NOUN
ajfa-12270	232	29	total	total	NOUN
ajfa-12270	232	30	assets	asset	NOUN
ajfa-12270	232	31	turnover	turnover	NOUN
ajfa-12270	232	32	and	and	CCONJ
ajfa-12270	232	33	f	f	NOUN
ajfa-12270	232	34	value	value	NOUN
ajfa-12270	232	35	of	of	ADP
ajfa-12270	232	36	(	(	PUNCT
ajfa-12270	232	37	0.315	0.315	NUM
ajfa-12270	232	38	)	)	PUNCT
ajfa-12270	232	39	with	with	ADP
ajfa-12270	232	40	statistically	statistically	ADV
ajfa-12270	232	41	significant	significant	ADJ
ajfa-12270	232	42	(	(	PUNCT
ajfa-12270	232	43	0.324	0.324	NUM
ajfa-12270	232	44	)	)	PUNCT
ajfa-12270	232	45	for	for	ADP
ajfa-12270	232	46	the	the	DET
ajfa-12270	232	47	domain	domain	NOUN
ajfa-12270	232	48	receivables	receivables	NOUN
ajfa-12270	232	49	turnover	turnover	NOUN
ajfa-12270	232	50	and	and	CCONJ
ajfa-12270	232	51	f	f	PROPN
ajfa-12270	232	52	value	value	NOUN
ajfa-12270	232	53	of	of	ADP
ajfa-12270	232	54	(	(	PUNCT
ajfa-12270	232	55	1.207	1.207	NUM
ajfa-12270	232	56	)	)	PUNCT
ajfa-12270	232	57	with	with	ADP
ajfa-12270	232	58	statistically	statistically	ADV
ajfa-12270	232	59	significant	significant	ADJ
ajfa-12270	232	60	(	(	PUNCT
ajfa-12270	232	61	0.319	0.319	NUM
ajfa-12270	232	62	)	)	PUNCT
ajfa-12270	232	63	for	for	ADP
ajfa-12270	232	64	the	the	DET
ajfa-12270	232	65	domain	domain	NOUN
ajfa-12270	232	66	operating	operating	NOUN
ajfa-12270	232	67	ratio	ratio	NOUN
ajfa-12270	232	68	.	.	PUNCT
ajfa-12270	233	1	there	there	PRON
ajfa-12270	233	2	is	be	VERB
ajfa-12270	233	3	a	a	DET
ajfa-12270	233	4	statistically	statistically	ADV
ajfa-12270	233	5	significant	significant	ADJ
ajfa-12270	233	6	effect	effect	NOUN
ajfa-12270	233	7	of	of	ADP
ajfa-12270	233	8	maps	map	NOUN
ajfa-12270	233	9	on	on	ADP
ajfa-12270	233	10	operational	operational	ADJ
ajfa-12270	233	11	performance	performance	NOUN
ajfa-12270	233	12	,	,	PUNCT
ajfa-12270	233	13	with	with	ADP
ajfa-12270	233	14	f	f	PROPN
ajfa-12270	233	15	value	value	NOUN
ajfa-12270	233	16	of	of	ADP
ajfa-12270	233	17	(	(	PUNCT
ajfa-12270	233	18	2.892	2.892	NUM
ajfa-12270	233	19	)	)	PUNCT
ajfa-12270	233	20	with	with	ADP
ajfa-12270	233	21	statistically	statistically	ADV
ajfa-12270	233	22	significant	significant	ADJ
ajfa-12270	233	23	(	(	PUNCT
ajfa-12270	233	24	0.022	0.022	NUM
ajfa-12270	233	25	)	)	PUNCT
ajfa-12270	233	26	for	for	ADP
ajfa-12270	233	27	the	the	DET
ajfa-12270	233	28	domain	domain	NOUN
ajfa-12270	233	29	inventory	inventory	NOUN
ajfa-12270	233	30	turnover	turnover	NOUN
ajfa-12270	233	31	.	.	PUNCT
ajfa-12270	234	1	results	result	NOUN
ajfa-12270	234	2	reveal	reveal	VERB
ajfa-12270	234	3	some	some	DET
ajfa-12270	234	4	supports	support	NOUN
ajfa-12270	234	5	for	for	ADP
ajfa-12270	234	6	the	the	DET
ajfa-12270	234	7	hypothesized	hypothesized	ADJ
ajfa-12270	234	8	proposition	proposition	NOUN
ajfa-12270	234	9	that	that	SCONJ
ajfa-12270	234	10	there	there	PRON
ajfa-12270	234	11	is	be	VERB
ajfa-12270	234	12	significance	significance	NOUN
ajfa-12270	234	13	effect	effect	NOUN
ajfa-12270	234	14	of	of	ADP
ajfa-12270	234	15	applied	apply	VERB
ajfa-12270	234	16	maps	map	NOUN
ajfa-12270	234	17	on	on	ADP
ajfa-12270	234	18	operational	operational	ADJ
ajfa-12270	234	19	performance	performance	NOUN
ajfa-12270	234	20	.	.	PUNCT
ajfa-12270	235	1	none	none	NOUN
ajfa-12270	235	2	the	the	PRON
ajfa-12270	235	3	less	less	ADV
ajfa-12270	235	4	,	,	PUNCT
ajfa-12270	235	5	study	study	NOUN
ajfa-12270	235	6	results	result	NOUN
ajfa-12270	235	7	of	of	ADP
ajfa-12270	235	8	data	datum	NOUN
ajfa-12270	235	9	analyzed	analyze	VERB
ajfa-12270	235	10	showed	show	VERB
ajfa-12270	235	11	that	that	SCONJ
ajfa-12270	235	12	there	there	PRON
ajfa-12270	235	13	are	be	VERB
ajfa-12270	235	14	no	no	DET
ajfa-12270	235	15	effects	effect	NOUN
ajfa-12270	235	16	observed	observe	VERB
ajfa-12270	235	17	of	of	ADP
ajfa-12270	235	18	applied	apply	VERB
ajfa-12270	235	19	contemporary	contemporary	ADJ
ajfa-12270	235	20	maps	map	NOUN
ajfa-12270	235	21	on	on	ADP
ajfa-12270	235	22	operational	operational	ADJ
ajfa-12270	235	23	performance	performance	NOUN
ajfa-12270	235	24	of	of	ADP
ajfa-12270	235	25	industrial	industrial	ADJ
ajfa-12270	235	26	corporations	corporation	NOUN
ajfa-12270	235	27	except	except	SCONJ
ajfa-12270	235	28	of	of	ADP
ajfa-12270	235	29	inventory	inventory	NOUN
ajfa-12270	235	30	turnover	turnover	NOUN
ajfa-12270	235	31	indicator	indicator	NOUN
ajfa-12270	235	32	.	.	PUNCT
ajfa-12270	236	1	5.2	5.2	NUM
ajfa-12270	236	2	recommendations	recommendation	NOUN
ajfa-12270	236	3	based	base	VERB
ajfa-12270	236	4	on	on	ADP
ajfa-12270	236	5	the	the	DET
ajfa-12270	236	6	aforementioned	aforementioned	ADJ
ajfa-12270	236	7	results	result	NOUN
ajfa-12270	236	8	and	and	CCONJ
ajfa-12270	236	9	in	in	ADP
ajfa-12270	236	10	order	order	NOUN
ajfa-12270	236	11	to	to	PART
ajfa-12270	236	12	provide	provide	VERB
ajfa-12270	236	13	references	reference	NOUN
ajfa-12270	236	14	in	in	ADP
ajfa-12270	236	15	light	light	NOUN
ajfa-12270	236	16	of	of	ADP
ajfa-12270	236	17	previous	previous	ADJ
ajfa-12270	236	18	findings	finding	NOUN
ajfa-12270	236	19	,	,	PUNCT
ajfa-12270	236	20	the	the	DET
ajfa-12270	236	21	study	study	NOUN
ajfa-12270	236	22	recommends	recommend	VERB
ajfa-12270	236	23	the	the	DET
ajfa-12270	236	24	following	follow	VERB
ajfa-12270	236	25	:	:	PUNCT
ajfa-12270	236	26	corporate	corporate	ADJ
ajfa-12270	236	27	managers	manager	NOUN
ajfa-12270	236	28	and	and	CCONJ
ajfa-12270	236	29	decision	decision	NOUN
ajfa-12270	236	30	-	-	PUNCT
ajfa-12270	236	31	makers	maker	NOUN
ajfa-12270	236	32	should	should	AUX
ajfa-12270	236	33	reconsider	reconsider	VERB
ajfa-12270	236	34	the	the	DET
ajfa-12270	236	35	mechanism	mechanism	NOUN
ajfa-12270	236	36	of	of	ADP
ajfa-12270	236	37	contemporary	contemporary	ADJ
ajfa-12270	236	38	maps	map	NOUN
ajfa-12270	236	39	applied	apply	VERB
ajfa-12270	236	40	in	in	ADP
ajfa-12270	236	41	the	the	DET
ajfa-12270	236	42	industrial	industrial	ADJ
ajfa-12270	236	43	corporations	corporation	NOUN
ajfa-12270	236	44	.	.	PUNCT
ajfa-12270	237	1	reaffirmation	reaffirmation	NOUN
ajfa-12270	237	2	to	to	ADP
ajfa-12270	237	3	the	the	DET
ajfa-12270	237	4	industrial	industrial	ADJ
ajfa-12270	237	5	corporation	corporation	NOUN
ajfa-12270	237	6	’s	’s	PART
ajfa-12270	237	7	administration	administration	NOUN
ajfa-12270	237	8	to	to	PART
ajfa-12270	237	9	apply	apply	VERB
ajfa-12270	237	10	and	and	CCONJ
ajfa-12270	237	11	utilize	utilize	VERB
ajfa-12270	237	12	the	the	DET
ajfa-12270	237	13	various	various	ADJ
ajfa-12270	237	14	contemporary	contemporary	ADJ
ajfa-12270	237	15	maps	map	NOUN
ajfa-12270	237	16	to	to	PART
ajfa-12270	237	17	achieve	achieve	VERB
ajfa-12270	237	18	the	the	DET
ajfa-12270	237	19	advantages	advantage	NOUN
ajfa-12270	237	20	and	and	CCONJ
ajfa-12270	237	21	benefits	benefit	NOUN
ajfa-12270	237	22	of	of	ADP
ajfa-12270	237	23	using	use	VERB
ajfa-12270	237	24	these	these	DET
ajfa-12270	237	25	practices	practice	NOUN
ajfa-12270	237	26	.	.	PUNCT
ajfa-12270	238	1	increase	increase	VERB
ajfa-12270	238	2	the	the	DET
ajfa-12270	238	3	awareness	awareness	NOUN
ajfa-12270	238	4	of	of	ADP
ajfa-12270	238	5	administrations	administration	NOUN
ajfa-12270	238	6	in	in	ADP
ajfa-12270	238	7	industrial	industrial	ADJ
ajfa-12270	238	8	corporations	corporation	NOUN
ajfa-12270	238	9	to	to	ADP
ajfa-12270	238	10	the	the	DET
ajfa-12270	238	11	importance	importance	NOUN
ajfa-12270	238	12	of	of	ADP
ajfa-12270	238	13	applying	apply	VERB
ajfa-12270	238	14	the	the	DET
ajfa-12270	238	15	various	various	ADJ
ajfa-12270	238	16	contemporary	contemporary	ADJ
ajfa-12270	238	17	maps	map	NOUN
ajfa-12270	238	18	and	and	CCONJ
ajfa-12270	238	19	its	its	PRON
ajfa-12270	238	20	roles	role	NOUN
ajfa-12270	238	21	in	in	ADP
ajfa-12270	238	22	improving	improve	VERB
ajfa-12270	238	23	operational	operational	ADJ
ajfa-12270	238	24	performance	performance	NOUN
ajfa-12270	238	25	and	and	CCONJ
ajfa-12270	238	26	increasing	increase	VERB
ajfa-12270	238	27	profitability	profitability	NOUN
ajfa-12270	238	28	.	.	PUNCT
ajfa-12270	239	1	activate	activate	VERB
ajfa-12270	239	2	the	the	DET
ajfa-12270	239	3	role	role	NOUN
ajfa-12270	239	4	of	of	ADP
ajfa-12270	239	5	various	various	ADJ
ajfa-12270	239	6	contemporary	contemporary	ADJ
ajfa-12270	239	7	maps	map	NOUN
ajfa-12270	239	8	used	use	VERB
ajfa-12270	239	9	as	as	ADP
ajfa-12270	239	10	an	an	DET
ajfa-12270	239	11	information	information	NOUN
ajfa-12270	239	12	system	system	NOUN
ajfa-12270	239	13	contribution	contribution	NOUN
ajfa-12270	239	14	in	in	ADP
ajfa-12270	239	15	serving	serve	VERB
ajfa-12270	239	16	the	the	DET
ajfa-12270	239	17	management	management	NOUN
ajfa-12270	239	18	's	's	PART
ajfa-12270	239	19	objectives	objective	NOUN
ajfa-12270	239	20	.	.	PUNCT
ajfa-12270	240	1	develop	develop	VERB
ajfa-12270	240	2	the	the	DET
ajfa-12270	240	3	accounting	accounting	NOUN
ajfa-12270	240	4	and	and	CCONJ
ajfa-12270	240	5	administrative	administrative	ADJ
ajfa-12270	240	6	systems	system	NOUN
ajfa-12270	240	7	in	in	ADP
ajfa-12270	240	8	industrial	industrial	ADJ
ajfa-12270	240	9	corporations	corporation	NOUN
ajfa-12270	240	10	to	to	PART
ajfa-12270	240	11	be	be	AUX
ajfa-12270	240	12	more	more	ADV
ajfa-12270	240	13	compatible	compatible	ADJ
ajfa-12270	240	14	and	and	CCONJ
ajfa-12270	240	15	suitable	suitable	ADJ
ajfa-12270	240	16	with	with	ADP
ajfa-12270	240	17	the	the	DET
ajfa-12270	240	18	development	development	NOUN
ajfa-12270	240	19	of	of	ADP
ajfa-12270	240	20	modern	modern	ADJ
ajfa-12270	240	21	manufacturing	manufacturing	NOUN
ajfa-12270	240	22	systems	system	NOUN
ajfa-12270	240	23	.	.	PUNCT
ajfa-12270	241	1	the	the	DET
ajfa-12270	241	2	benefits	benefit	NOUN
ajfa-12270	241	3	of	of	ADP
ajfa-12270	241	4	each	each	DET
ajfa-12270	241	5	practice	practice	NOUN
ajfa-12270	241	6	used	use	VERB
ajfa-12270	241	7	should	should	AUX
ajfa-12270	241	8	be	be	AUX
ajfa-12270	241	9	examined	examine	VERB
ajfa-12270	241	10	and	and	CCONJ
ajfa-12270	241	11	cost	cost	NOUN
ajfa-12270	241	12	benefit	benefit	NOUN
ajfa-12270	241	13	analysis	analysis	NOUN
ajfa-12270	241	14	should	should	AUX
ajfa-12270	241	15	be	be	AUX
ajfa-12270	241	16	made	make	VERB
ajfa-12270	241	17	for	for	SCONJ
ajfa-12270	241	18	each	each	DET
ajfa-12270	241	19	practice	practice	NOUN
ajfa-12270	241	20	applied	apply	VERB
ajfa-12270	241	21	and	and	CCONJ
ajfa-12270	241	22	realize	realize	VERB
ajfa-12270	241	23	the	the	DET
ajfa-12270	241	24	benefits	benefit	NOUN
ajfa-12270	241	25	obtained	obtain	VERB
ajfa-12270	241	26	.	.	PUNCT
ajfa-12270	242	1	need	need	VERB
ajfa-12270	242	2	to	to	PART
ajfa-12270	242	3	ensure	ensure	VERB
ajfa-12270	242	4	that	that	SCONJ
ajfa-12270	242	5	there	there	PRON
ajfa-12270	242	6	is	be	VERB
ajfa-12270	242	7	an	an	DET
ajfa-12270	242	8	appropriate	appropriate	ADJ
ajfa-12270	242	9	administrative	administrative	ADJ
ajfa-12270	242	10	structure	structure	NOUN
ajfa-12270	242	11	and	and	CCONJ
ajfa-12270	242	12	qualified	qualified	ADJ
ajfa-12270	242	13	staff	staff	NOUN
ajfa-12270	242	14	before	before	ADP
ajfa-12270	242	15	applying	apply	VERB
ajfa-12270	242	16	any	any	PRON
ajfa-12270	242	17	of	of	ADP
ajfa-12270	242	18	contemporary	contemporary	ADJ
ajfa-12270	242	19	maps	map	NOUN
ajfa-12270	242	20	,	,	PUNCT
ajfa-12270	242	21	furthermore	furthermore	ADV
ajfa-12270	242	22	the	the	DET
ajfa-12270	242	23	administrative	administrative	ADJ
ajfa-12270	242	24	structure	structure	NOUN
ajfa-12270	242	25	is	be	AUX
ajfa-12270	242	26	the	the	DET
ajfa-12270	242	27	most	most	ADV
ajfa-12270	242	28	important	important	ADJ
ajfa-12270	242	29	factor	factor	NOUN
ajfa-12270	242	30	to	to	PART
ajfa-12270	242	31	realize	realize	VERB
ajfa-12270	242	32	success	success	NOUN
ajfa-12270	242	33	in	in	ADP
ajfa-12270	242	34	application	application	NOUN
ajfa-12270	242	35	of	of	ADP
ajfa-12270	242	36	these	these	DET
ajfa-12270	242	37	practices	practice	NOUN
ajfa-12270	242	38	.	.	PUNCT
ajfa-12270	243	1	necessity	necessity	NOUN
ajfa-12270	243	2	of	of	ADP
ajfa-12270	243	3	continuing	continue	VERB
ajfa-12270	243	4	and	and	CCONJ
ajfa-12270	243	5	enhancing	enhance	VERB
ajfa-12270	243	6	the	the	DET
ajfa-12270	243	7	adoption	adoption	NOUN
ajfa-12270	243	8	of	of	ADP
ajfa-12270	243	9	maps	map	NOUN
ajfa-12270	243	10	in	in	ADP
ajfa-12270	243	11	jordanian	jordanian	ADJ
ajfa-12270	243	12	industrial	industrial	ADJ
ajfa-12270	243	13	asian	asian	ADJ
ajfa-12270	243	14	journal	journal	NOUN
ajfa-12270	243	15	of	of	ADP
ajfa-12270	243	16	finance	finance	PROPN
ajfa-12270	243	17	&	&	CCONJ
ajfa-12270	243	18	accounting	accounting	PROPN
ajfa-12270	243	19	issn	issn	PROPN
ajfa-12270	243	20	1946	1946	NUM
ajfa-12270	243	21	-	-	PUNCT
ajfa-12270	243	22	052x	052x	NOUN
ajfa-12270	243	23	2018	2018	NUM
ajfa-12270	243	24	,	,	PUNCT
ajfa-12270	243	25	vol	vol	NOUN
ajfa-12270	243	26	.	.	PROPN
ajfa-12270	243	27	10	10	NUM
ajfa-12270	243	28	,	,	PUNCT
ajfa-12270	243	29	no	no	INTJ
ajfa-12270	243	30	.	.	NOUN
ajfa-12270	243	31	1	1	NUM
ajfa-12270	243	32	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	243	33	388	388	NUM
ajfa-12270	243	34	corporations	corporation	NOUN
ajfa-12270	243	35	,	,	PUNCT
ajfa-12270	243	36	and	and	CCONJ
ajfa-12270	243	37	keeping	keep	VERB
ajfa-12270	243	38	abreast	abreast	ADV
ajfa-12270	243	39	of	of	ADP
ajfa-12270	243	40	the	the	DET
ajfa-12270	243	41	latest	late	ADJ
ajfa-12270	243	42	developments	development	NOUN
ajfa-12270	243	43	in	in	ADP
ajfa-12270	243	44	this	this	DET
ajfa-12270	243	45	field	field	NOUN
ajfa-12270	243	46	and	and	CCONJ
ajfa-12270	243	47	select	select	VERB
ajfa-12270	243	48	what	what	PRON
ajfa-12270	243	49	is	be	AUX
ajfa-12270	243	50	appropriate	appropriate	ADJ
ajfa-12270	243	51	for	for	ADP
ajfa-12270	243	52	the	the	DET
ajfa-12270	243	53	company	company	NOUN
ajfa-12270	243	54	.	.	PUNCT
ajfa-12270	244	1	overall	overall	ADV
ajfa-12270	244	2	,	,	PUNCT
ajfa-12270	244	3	the	the	DET
ajfa-12270	244	4	researcher	researcher	NOUN
ajfa-12270	244	5	emphasis	emphasis	NOUN
ajfa-12270	244	6	the	the	DET
ajfa-12270	244	7	necessity	necessity	NOUN
ajfa-12270	244	8	to	to	PART
ajfa-12270	244	9	improve	improve	VERB
ajfa-12270	244	10	the	the	DET
ajfa-12270	244	11	awareness	awareness	NOUN
ajfa-12270	244	12	of	of	ADP
ajfa-12270	244	13	applying	apply	VERB
ajfa-12270	244	14	various	various	ADJ
ajfa-12270	244	15	maps	map	NOUN
ajfa-12270	244	16	and	and	CCONJ
ajfa-12270	244	17	its	its	PRON
ajfa-12270	244	18	effect	effect	NOUN
ajfa-12270	244	19	on	on	ADP
ajfa-12270	244	20	operational	operational	ADJ
ajfa-12270	244	21	performance	performance	NOUN
ajfa-12270	244	22	in	in	ADP
ajfa-12270	244	23	jordanian	jordanian	ADJ
ajfa-12270	244	24	industrial	industrial	ADJ
ajfa-12270	244	25	corporations	corporation	NOUN
ajfa-12270	244	26	,	,	PUNCT
ajfa-12270	244	27	moreover	moreover	ADV
ajfa-12270	244	28	,	,	PUNCT
ajfa-12270	244	29	further	further	ADJ
ajfa-12270	244	30	researches	research	NOUN
ajfa-12270	244	31	could	could	AUX
ajfa-12270	244	32	consider	consider	VERB
ajfa-12270	244	33	additional	additional	ADJ
ajfa-12270	244	34	practices	practice	NOUN
ajfa-12270	244	35	and	and	CCONJ
ajfa-12270	244	36	operational	operational	ADJ
ajfa-12270	244	37	variables	variable	NOUN
ajfa-12270	244	38	that	that	PRON
ajfa-12270	244	39	may	may	AUX
ajfa-12270	244	40	reveal	reveal	VERB
ajfa-12270	244	41	the	the	DET
ajfa-12270	244	42	important	important	ADJ
ajfa-12270	244	43	roles	role	NOUN
ajfa-12270	244	44	and	and	CCONJ
ajfa-12270	244	45	relationship	relationship	NOUN
ajfa-12270	244	46	between	between	ADP
ajfa-12270	244	47	maps	map	NOUN
ajfa-12270	244	48	and	and	CCONJ
ajfa-12270	244	49	operational	operational	ADJ
ajfa-12270	244	50	performance	performance	NOUN
ajfa-12270	244	51	.	.	PUNCT
ajfa-12270	245	1	conducting	conduct	VERB
ajfa-12270	245	2	further	further	ADJ
ajfa-12270	245	3	similar	similar	ADJ
ajfa-12270	245	4	studies	study	NOUN
ajfa-12270	245	5	in	in	ADP
ajfa-12270	245	6	future	future	NOUN
ajfa-12270	245	7	involving	involve	VERB
ajfa-12270	245	8	other	other	ADJ
ajfa-12270	245	9	sectors	sector	NOUN
ajfa-12270	245	10	such	such	ADJ
ajfa-12270	245	11	as	as	ADP
ajfa-12270	245	12	service	service	NOUN
ajfa-12270	245	13	and	and	CCONJ
ajfa-12270	245	14	commercial	commercial	ADJ
ajfa-12270	245	15	sectors	sector	NOUN
ajfa-12270	245	16	.	.	PUNCT
ajfa-12270	246	1	references	reference	NOUN
ajfa-12270	246	2	ahmad	ahmad	PROPN
ajfa-12270	246	3	,	,	PUNCT
ajfa-12270	246	4	k.	k.	PROPN
ajfa-12270	246	5	(	(	PUNCT
ajfa-12270	246	6	2017	2017	NUM
ajfa-12270	246	7	)	)	PUNCT
ajfa-12270	246	8	the	the	DET
ajfa-12270	246	9	implementation	implementation	NOUN
ajfa-12270	246	10	of	of	ADP
ajfa-12270	246	11	management	management	NOUN
ajfa-12270	246	12	accounting	accounting	NOUN
ajfa-12270	246	13	practices	practice	NOUN
ajfa-12270	246	14	and	and	CCONJ
ajfa-12270	246	15	its	its	PRON
ajfa-12270	246	16	relationship	relationship	NOUN
ajfa-12270	246	17	with	with	ADP
ajfa-12270	246	18	performance	performance	NOUN
ajfa-12270	246	19	in	in	ADP
ajfa-12270	246	20	small	small	ADJ
ajfa-12270	246	21	and	and	CCONJ
ajfa-12270	246	22	medium	medium	ADJ
ajfa-12270	246	23	enterprises	enterprise	NOUN
ajfa-12270	246	24	.	.	PUNCT
ajfa-12270	247	1	international	international	ADJ
ajfa-12270	247	2	review	review	NOUN
ajfa-12270	247	3	of	of	ADP
ajfa-12270	247	4	management	management	NOUN
ajfa-12270	247	5	and	and	CCONJ
ajfa-12270	247	6	marketing	marketing	NOUN
ajfa-12270	247	7	,	,	PUNCT
ajfa-12270	247	8	7(1),342	7(1),342	NOUN
ajfa-12270	247	9	-	-	SYM
ajfa-12270	247	10	353	353	NUM
ajfa-12270	247	11	.	.	PUNCT
ajfa-12270	248	1	al	al	PROPN
ajfa-12270	248	2	-	-	PUNCT
ajfa-12270	248	3	khalil	khalil	PROPN
ajfa-12270	248	4	.	.	PUNCT
ajfa-12270	248	5	,	,	PUNCT
ajfa-12270	249	1	m.a	m.a	PROPN
ajfa-12270	249	2	.	.	PROPN
ajfa-12270	249	3	(	(	PUNCT
ajfa-12270	249	4	2012	2012	NUM
ajfa-12270	249	5	)	)	PUNCT
ajfa-12270	249	6	.	.	PUNCT
ajfa-12270	250	1	applying	apply	VERB
ajfa-12270	250	2	modern	modern	ADJ
ajfa-12270	250	3	techniques	technique	NOUN
ajfa-12270	250	4	of	of	ADP
ajfa-12270	250	5	managerial	managerial	ADJ
ajfa-12270	250	6	accounting	accounting	NOUN
ajfa-12270	250	7	in	in	ADP
ajfa-12270	250	8	the	the	DET
ajfa-12270	250	9	jordanian	jordanian	ADJ
ajfa-12270	250	10	industrial	industrial	ADJ
ajfa-12270	250	11	public	public	ADJ
ajfa-12270	250	12	shareholding	shareholding	NOUN
ajfa-12270	250	13	companies	company	NOUN
ajfa-12270	250	14	.	.	PUNCT
ajfa-12270	251	1	master	master	NOUN
ajfa-12270	251	2	degree	degree	NOUN
ajfa-12270	251	3	paper	paper	NOUN
ajfa-12270	251	4	,	,	PUNCT
ajfa-12270	251	5	middle	middle	PROPN
ajfa-12270	251	6	east	east	PROPN
ajfa-12270	251	7	university	university	PROPN
ajfa-12270	251	8	,	,	PUNCT
ajfa-12270	251	9	amman	amman	PROPN
ajfa-12270	251	10	-	-	PUNCT
ajfa-12270	251	11	jordan	jordan	PROPN
ajfa-12270	251	12	.	.	PUNCT
ajfa-12270	252	1	amman	amman	PROPN
ajfa-12270	252	2	stock	stock	PROPN
ajfa-12270	252	3	exchange	exchange	PROPN
ajfa-12270	252	4	.	.	PUNCT
ajfa-12270	253	1	(	(	PUNCT
ajfa-12270	253	2	2017	2017	NUM
ajfa-12270	253	3	)	)	PUNCT
ajfa-12270	253	4	.	.	PUNCT
ajfa-12270	254	1	retrieved	retrieve	VERB
ajfa-12270	254	2	from	from	ADP
ajfa-12270	254	3	http://www.ase.com.jo/ar/equities	http://www.ase.com.jo/ar/equitie	NOUN
ajfa-12270	254	4	.	.	PUNCT
ajfa-12270	255	1	andrei	andrei	PROPN
ajfa-12270	255	2	,	,	PUNCT
ajfa-12270	255	3	g.	g.	PROPN
ajfa-12270	255	4	f.	f.	PROPN
ajfa-12270	255	5	(	(	PUNCT
ajfa-12270	255	6	2017	2017	NUM
ajfa-12270	255	7	)	)	PUNCT
ajfa-12270	255	8	.	.	PUNCT
ajfa-12270	256	1	critical	critical	ADJ
ajfa-12270	256	2	aspects	aspect	NOUN
ajfa-12270	256	3	regarding	regard	VERB
ajfa-12270	256	4	the	the	DET
ajfa-12270	256	5	implementation	implementation	NOUN
ajfa-12270	256	6	of	of	ADP
ajfa-12270	256	7	managerial	managerial	ADJ
ajfa-12270	256	8	accounting	accounting	NOUN
ajfa-12270	256	9	systems	system	NOUN
ajfa-12270	256	10	.	.	PUNCT
ajfa-12270	257	1	“	"	PUNCT
ajfa-12270	257	2	ovidius	ovidius	ADJ
ajfa-12270	257	3	”	"	PUNCT
ajfa-12270	257	4	university	university	NOUN
ajfa-12270	257	5	annals	annal	NOUN
ajfa-12270	257	6	,	,	PUNCT
ajfa-12270	257	7	economic	economic	ADJ
ajfa-12270	257	8	sciences	science	NOUN
ajfa-12270	257	9	series	series	NOUN
ajfa-12270	257	10	,	,	PUNCT
ajfa-12270	257	11	volume	volume	NOUN
ajfa-12270	257	12	xvii(1),491	xvii(1),491	PROPN
ajfa-12270	257	13	-	-	PUNCT
ajfa-12270	257	14	496	496	NUM
ajfa-12270	257	15	.	.	PUNCT
ajfa-12270	258	1	ansari	ansari	PROPN
ajfa-12270	258	2	,	,	PUNCT
ajfa-12270	258	3	s.	s.	PROPN
ajfa-12270	258	4	l.	l.	PROPN
ajfa-12270	258	5	,	,	PUNCT
ajfa-12270	258	6	bell	bell	PROPN
ajfa-12270	258	7	,	,	PUNCT
ajfa-12270	258	8	j.	j.	PROPN
ajfa-12270	258	9	e.	e.	PROPN
ajfa-12270	258	10	,	,	PUNCT
ajfa-12270	258	11	&	&	CCONJ
ajfa-12270	258	12	the	the	DET
ajfa-12270	258	13	cam-1	cam-1	VERB
ajfa-12270	258	14	target	target	NOUN
ajfa-12270	258	15	cost	cost	NOUN
ajfa-12270	258	16	core	core	NOUN
ajfa-12270	258	17	group	group	NOUN
ajfa-12270	258	18	.	.	PUNCT
ajfa-12270	259	1	(	(	PUNCT
ajfa-12270	259	2	2010	2010	NUM
ajfa-12270	259	3	)	)	PUNCT
ajfa-12270	259	4	.	.	PUNCT
ajfa-12270	260	1	target	target	NOUN
ajfa-12270	260	2	costing	costing	NOUN
ajfa-12270	260	3	:	:	PUNCT
ajfa-12270	260	4	the	the	DET
ajfa-12270	260	5	next	next	ADJ
ajfa-12270	260	6	frontier	frontier	NOUN
ajfa-12270	260	7	in	in	ADP
ajfa-12270	260	8	strategic	strategic	ADJ
ajfa-12270	260	9	cost	cost	NOUN
ajfa-12270	260	10	management	management	NOUN
ajfa-12270	260	11	.	.	PUNCT
ajfa-12270	261	1	burr	burr	PROPN
ajfa-12270	261	2	ridge	ridge	PROPN
ajfa-12270	261	3	,	,	PUNCT
ajfa-12270	261	4	il	il	PROPN
ajfa-12270	261	5	,	,	PUNCT
ajfa-12270	261	6	irwin	irwin	PROPN
ajfa-12270	261	7	mcgraw	mcgraw	PROPN
ajfa-12270	261	8	hill	hill	PROPN
ajfa-12270	261	9	companies	company	NOUN
ajfa-12270	261	10	.	.	PUNCT
ajfa-12270	262	1	argyris	argyris	PROPN
ajfa-12270	262	2	,	,	PUNCT
ajfa-12270	262	3	c.	c.	PROPN
ajfa-12270	262	4	,	,	PUNCT
ajfa-12270	262	5	&	&	CCONJ
ajfa-12270	262	6	kaplan	kaplan	PROPN
ajfa-12270	262	7	,	,	PUNCT
ajfa-12270	262	8	r.	r.	PROPN
ajfa-12270	262	9	(	(	PUNCT
ajfa-12270	262	10	1994	1994	NUM
ajfa-12270	262	11	)	)	PUNCT
ajfa-12270	262	12	.	.	PUNCT
ajfa-12270	263	1	implementing	implement	VERB
ajfa-12270	263	2	new	new	ADJ
ajfa-12270	263	3	knowledge	knowledge	NOUN
ajfa-12270	263	4	:	:	PUNCT
ajfa-12270	263	5	the	the	DET
ajfa-12270	263	6	case	case	NOUN
ajfa-12270	263	7	of	of	ADP
ajfa-12270	263	8	activity	activity	NOUN
ajfa-12270	263	9	-	-	PUNCT
ajfa-12270	263	10	based	base	VERB
ajfa-12270	263	11	costing	costing	NOUN
ajfa-12270	263	12	.	.	PUNCT
ajfa-12270	264	1	accounting	accounting	NOUN
ajfa-12270	264	2	horizons	horizon	NOUN
ajfa-12270	264	3	,	,	PUNCT
ajfa-12270	264	4	8(3	8(3	NUM
ajfa-12270	264	5	)	)	PUNCT
ajfa-12270	264	6	,	,	PUNCT
ajfa-12270	264	7	83	83	NUM
ajfa-12270	264	8	-	-	SYM
ajfa-12270	264	9	105	105	NUM
ajfa-12270	264	10	.	.	PUNCT
ajfa-12270	265	1	ashfaq	ashfaq	PROPN
ajfa-12270	265	2	,	,	PUNCT
ajfa-12270	265	3	k.	k.	PROPN
ajfa-12270	265	4	,younas	,younas	PROPN
ajfa-12270	265	5	,	,	PUNCT
ajfa-12270	265	6	s.	s.	PROPN
ajfa-12270	265	7	,	,	PUNCT
ajfa-12270	265	8	usman	usman	PROPN
ajfa-12270	265	9	,	,	PUNCT
ajfa-12270	265	10	m.	m.	NOUN
ajfa-12270	265	11	,	,	PUNCT
ajfa-12270	265	12	&	&	CCONJ
ajfa-12270	265	13	hanif	hanif	PROPN
ajfa-12270	265	14	,	,	PUNCT
ajfa-12270	265	15	z.	z.	PROPN
ajfa-12270	265	16	(	(	PUNCT
ajfa-12270	265	17	2014	2014	NUM
ajfa-12270	265	18	)	)	PUNCT
ajfa-12270	265	19	.	.	PUNCT
ajfa-12270	266	1	traditional	traditional	ADJ
ajfa-12270	266	2	vs.	vs.	X
ajfa-12270	266	3	contemporary	contemporary	PROPN
ajfa-12270	266	4	management	management	NOUN
ajfa-12270	266	5	accounting	accounting	NOUN
ajfa-12270	266	6	practices	practice	NOUN
ajfa-12270	266	7	and	and	CCONJ
ajfa-12270	266	8	its	its	PRON
ajfa-12270	266	9	role	role	NOUN
ajfa-12270	266	10	and	and	CCONJ
ajfa-12270	266	11	usage	usage	NOUN
ajfa-12270	266	12	across	across	ADP
ajfa-12270	266	13	business	business	NOUN
ajfa-12270	266	14	life	life	NOUN
ajfa-12270	266	15	cycle	cycle	NOUN
ajfa-12270	266	16	stages	stage	NOUN
ajfa-12270	266	17	:	:	PUNCT
ajfa-12270	266	18	evidence	evidence	NOUN
ajfa-12270	266	19	from	from	ADP
ajfa-12270	266	20	pakistani	pakistani	ADJ
ajfa-12270	266	21	financial	financial	ADJ
ajfa-12270	266	22	sector	sector	NOUN
ajfa-12270	266	23	.	.	PUNCT
ajfa-12270	267	1	international	international	ADJ
ajfa-12270	267	2	journal	journal	PROPN
ajfa-12270	267	3	of	of	ADP
ajfa-12270	267	4	academic	academic	ADJ
ajfa-12270	267	5	research	research	NOUN
ajfa-12270	267	6	in	in	ADP
ajfa-12270	267	7	accounting	accounting	NOUN
ajfa-12270	267	8	,	,	PUNCT
ajfa-12270	267	9	finance	finance	NOUN
ajfa-12270	267	10	and	and	CCONJ
ajfa-12270	267	11	management	management	NOUN
ajfa-12270	267	12	sciences	science	NOUN
ajfa-12270	267	13	,	,	PUNCT
ajfa-12270	267	14	14(4	14(4	NUM
ajfa-12270	267	15	)	)	PUNCT
ajfa-12270	267	16	,	,	PUNCT
ajfa-12270	267	17	104	104	NUM
ajfa-12270	267	18	-	-	SYM
ajfa-12270	267	19	125	125	NUM
ajfa-12270	267	20	.	.	PUNCT
ajfa-12270	268	1	bahar	bahar	PROPN
ajfa-12270	268	2	,	,	PUNCT
ajfa-12270	268	3	m.	m.	NOUN
ajfa-12270	268	4	(	(	PUNCT
ajfa-12270	268	5	2012	2012	NUM
ajfa-12270	268	6	)	)	PUNCT
ajfa-12270	268	7	.	.	PUNCT
ajfa-12270	269	1	conceptual	conceptual	ADJ
ajfa-12270	269	2	framework	framework	NOUN
ajfa-12270	269	3	for	for	ADP
ajfa-12270	269	4	launching	launch	VERB
ajfa-12270	269	5	and	and	CCONJ
ajfa-12270	269	6	implementing	implement	VERB
ajfa-12270	269	7	target	target	NOUN
ajfa-12270	269	8	costing	costing	NOUN
ajfa-12270	269	9	in	in	ADP
ajfa-12270	269	10	automotive	automotive	ADJ
ajfa-12270	269	11	industry	industry	NOUN
ajfa-12270	269	12	.	.	PUNCT
ajfa-12270	270	1	international	international	ADJ
ajfa-12270	270	2	journal	journal	PROPN
ajfa-12270	270	3	of	of	ADP
ajfa-12270	270	4	research	research	NOUN
ajfa-12270	270	5	in	in	ADP
ajfa-12270	270	6	it	it	PRON
ajfa-12270	270	7	&	&	CCONJ
ajfa-12270	270	8	management	management	NOUN
ajfa-12270	270	9	,	,	PUNCT
ajfa-12270	270	10	2(6	2(6	NUM
ajfa-12270	270	11	)	)	PUNCT
ajfa-12270	270	12	,	,	PUNCT
ajfa-12270	270	13	21	21	NUM
ajfa-12270	270	14	-	-	SYM
ajfa-12270	270	15	33	33	NUM
ajfa-12270	270	16	.	.	PUNCT
ajfa-12270	271	1	bhattacharyya	bhattacharyya	PROPN
ajfa-12270	271	2	.	.	PROPN
ajfa-12270	271	3	,	,	PUNCT
ajfa-12270	271	4	dearder	dearder	PROPN
ajfa-12270	271	5	.	.	PROPN
ajfa-12270	271	6	,	,	PUNCT
ajfa-12270	271	7	&	&	CCONJ
ajfa-12270	271	8	john	john	PROPN
ajfa-12270	271	9	.	.	PUNCT
ajfa-12270	272	1	(	(	PUNCT
ajfa-12270	272	2	1996	1996	NUM
ajfa-12270	272	3	)	)	PUNCT
ajfa-12270	272	4	.	.	PUNCT
ajfa-12270	273	1	accounting	account	VERB
ajfa-12270	273	2	for	for	ADP
ajfa-12270	273	3	management	management	NOUN
ajfa-12270	273	4	:	:	PUNCT
ajfa-12270	273	5	text	text	NOUN
ajfa-12270	273	6	and	and	CCONJ
ajfa-12270	273	7	cases	case	NOUN
ajfa-12270	273	8	,	,	PUNCT
ajfa-12270	273	9	kaykay	kaykay	PROPN
ajfa-12270	273	10	printers	printer	NOUN
ajfa-12270	273	11	,	,	PUNCT
ajfa-12270	273	12	delhi	delhi	PROPN
ajfa-12270	273	13	.	.	PUNCT
ajfa-12270	274	1	cobb	cobb	PROPN
ajfa-12270	274	2	,	,	PUNCT
ajfa-12270	274	3	i.	i.	PROPN
ajfa-12270	274	4	(	(	PUNCT
ajfa-12270	274	5	1992	1992	NUM
ajfa-12270	274	6	)	)	PUNCT
ajfa-12270	274	7	.	.	PUNCT
ajfa-12270	275	1	jit	jit	PROPN
ajfa-12270	275	2	and	and	CCONJ
ajfa-12270	275	3	the	the	DET
ajfa-12270	275	4	management	management	NOUN
ajfa-12270	275	5	accountant	accountant	NOUN
ajfa-12270	275	6	.	.	PUNCT
ajfa-12270	276	1	management	management	NOUN
ajfa-12270	276	2	accounting	accounting	NOUN
ajfa-12270	276	3	,	,	PUNCT
ajfa-12270	276	4	70(20	70(20	NUM
ajfa-12270	276	5	)	)	PUNCT
ajfa-12270	276	6	,	,	PUNCT
ajfa-12270	276	7	london	london	PROPN
ajfa-12270	276	8	.	.	PUNCT
ajfa-12270	277	1	cooper	cooper	PROPN
ajfa-12270	277	2	,	,	PUNCT
ajfa-12270	277	3	r.	r.	PROPN
ajfa-12270	277	4	&	&	CCONJ
ajfa-12270	277	5	kaplan	kaplan	PROPN
ajfa-12270	277	6	,	,	PUNCT
ajfa-12270	277	7	r.	r.	PROPN
ajfa-12270	277	8	(	(	PUNCT
ajfa-12270	277	9	1988	1988	NUM
ajfa-12270	277	10	)	)	PUNCT
ajfa-12270	277	11	.	.	PUNCT
ajfa-12270	278	1	measure	measure	NOUN
ajfa-12270	278	2	costs	cost	NOUN
ajfa-12270	278	3	right	right	ADJ
ajfa-12270	278	4	:	:	PUNCT
ajfa-12270	278	5	make	make	VERB
ajfa-12270	278	6	the	the	DET
ajfa-12270	278	7	right	right	ADJ
ajfa-12270	278	8	decisions	decision	NOUN
ajfa-12270	278	9	.	.	PUNCT
ajfa-12270	279	1	harvard	harvard	PROPN
ajfa-12270	279	2	business	business	PROPN
ajfa-12270	279	3	review	review	PROPN
ajfa-12270	279	4	,	,	PUNCT
ajfa-12270	279	5	sep.oct	sep.oct	PROPN
ajfa-12270	279	6	.	.	PROPN
ajfa-12270	279	7	,	,	PUNCT
ajfa-12270	279	8	96	96	NUM
ajfa-12270	279	9	-	-	SYM
ajfa-12270	279	10	103	103	NUM
ajfa-12270	279	11	.	.	PUNCT
ajfa-12270	280	1	cuzdrioreana	cuzdrioreana	PROPN
ajfa-12270	280	2	,	,	PUNCT
ajfa-12270	280	3	d.	d.	PROPN
ajfa-12270	280	4	(	(	PUNCT
ajfa-12270	280	5	2017).the	2017).the	DET
ajfa-12270	280	6	use	use	NOUN
ajfa-12270	280	7	of	of	ADP
ajfa-12270	280	8	management	management	NOUN
ajfa-12270	280	9	accounting	accounting	NOUN
ajfa-12270	280	10	practices	practice	NOUN
ajfa-12270	280	11	by	by	ADP
ajfa-12270	280	12	romanian	romanian	ADJ
ajfa-12270	280	13	small	small	ADJ
ajfa-12270	280	14	and	and	CCONJ
ajfa-12270	280	15	medium	medium	ADJ
ajfa-12270	280	16	-	-	PUNCT
ajfa-12270	280	17	sized	sized	ADJ
ajfa-12270	280	18	enterprises	enterprise	NOUN
ajfa-12270	280	19	:	:	PUNCT
ajfa-12270	280	20	a	a	DET
ajfa-12270	280	21	field	field	NOUN
ajfa-12270	280	22	study	study	NOUN
ajfa-12270	280	23	.	.	PUNCT
ajfa-12270	281	1	accounting	accounting	NOUN
ajfa-12270	281	2	and	and	CCONJ
ajfa-12270	281	3	management	management	NOUN
ajfa-12270	281	4	information	information	NOUN
ajfa-12270	281	5	asian	asian	ADJ
ajfa-12270	281	6	journal	journal	NOUN
ajfa-12270	281	7	of	of	ADP
ajfa-12270	281	8	finance	finance	PROPN
ajfa-12270	281	9	&	&	CCONJ
ajfa-12270	281	10	accounting	accounting	PROPN
ajfa-12270	281	11	issn	issn	PROPN
ajfa-12270	281	12	1946	1946	NUM
ajfa-12270	281	13	-	-	PUNCT
ajfa-12270	281	14	052x	052x	NOUN
ajfa-12270	281	15	2018	2018	NUM
ajfa-12270	281	16	,	,	PUNCT
ajfa-12270	281	17	vol	vol	NOUN
ajfa-12270	281	18	.	.	PROPN
ajfa-12270	281	19	10	10	NUM
ajfa-12270	281	20	,	,	PUNCT
ajfa-12270	281	21	no	no	INTJ
ajfa-12270	281	22	.	.	NOUN
ajfa-12270	281	23	1	1	NUM
ajfa-12270	281	24	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12270	281	25	389	389	NUM
ajfa-12270	281	26	systems	system	NOUN
ajfa-12270	281	27	,	,	PUNCT
ajfa-12270	281	28	16(2	16(2	NUM
ajfa-12270	281	29	)	)	PUNCT
ajfa-12270	281	30	,	,	PUNCT
ajfa-12270	281	31	291	291	NUM
ajfa-12270	281	32	-	-	SYM
ajfa-12270	281	33	312	312	NUM
ajfa-12270	281	34	.	.	PUNCT
ajfa-12270	282	1	dodds	dodds	PROPN
ajfa-12270	282	2	,	,	PUNCT
ajfa-12270	282	3	d.	d.	PROPN
ajfa-12270	282	4	(	(	PUNCT
ajfa-12270	282	5	1992	1992	NUM
ajfa-12270	282	6	)	)	PUNCT
ajfa-12270	282	7	.	.	PUNCT
ajfa-12270	283	1	making	make	VERB
ajfa-12270	283	2	it	it	PRON
ajfa-12270	283	3	better	well	ADJ
ajfa-12270	283	4	and	and	CCONJ
ajfa-12270	283	5	better	well	ADJ
ajfa-12270	283	6	.	.	PUNCT
ajfa-12270	284	1	cma	cma	PROPN
ajfa-12270	284	2	magazine	magazine	PROPN
ajfa-12270	284	3	,	,	PUNCT
ajfa-12270	284	4	feb	feb	PROPN
ajfa-12270	284	5	,	,	PUNCT
ajfa-12270	284	6	pp	pp	ADP
ajfa-12270	284	7	16	16	NUM
ajfa-12270	284	8	-	-	SYM
ajfa-12270	284	9	21	21	NUM
ajfa-12270	284	10	.	.	PUNCT
ajfa-12270	285	1	eccles	eccles	PROPN
ajfa-12270	285	2	,	,	PUNCT
ajfa-12270	285	3	r	r	PROPN
ajfa-12270	285	4	,	,	PUNCT
ajfa-12270	285	5	g.	g.	PROPN
ajfa-12270	285	6	,	,	PUNCT
ajfa-12270	285	7	(	(	PUNCT
ajfa-12270	285	8	1991	1991	NUM
ajfa-12270	285	9	)	)	PUNCT
ajfa-12270	285	10	performance	performance	NOUN
ajfa-12270	285	11	measurement	measurement	NOUN
ajfa-12270	285	12	manifesto	manifesto	NOUN
ajfa-12270	285	13	.	.	PUNCT
ajfa-12270	286	1	hurra	hurra	PROPN
ajfa-12270	286	2	business	business	NOUN
ajfa-12270	286	3	review	review	PROPN
ajfa-12270	286	4	,	,	PUNCT
ajfa-12270	286	5	69(1	69(1	NUM
ajfa-12270	286	6	)	)	PUNCT
ajfa-12270	286	7	.	.	PUNCT
ajfa-12270	287	1	garison	garison	PROPN
ajfa-12270	287	2	,	,	PUNCT
ajfa-12270	287	3	r.	r.	PROPN
ajfa-12270	287	4	,	,	PUNCT
ajfa-12270	287	5	noreen	noreen	PROPN
ajfa-12270	287	6	,	,	PUNCT
ajfa-12270	287	7	e.	e.	PROPN
ajfa-12270	287	8	,	,	PUNCT
ajfa-12270	287	9	&	&	CCONJ
ajfa-12270	287	10	brewer	brewer	PROPN
ajfa-12270	287	11	,	,	PUNCT
ajfa-12270	287	12	p.	p.	NOUN
ajfa-12270	287	13	(	(	PUNCT
ajfa-12270	287	14	2012	2012	NUM
ajfa-12270	287	15	)	)	PUNCT
ajfa-12270	287	16	.	.	PUNCT
ajfa-12270	288	1	managerial	managerial	ADJ
ajfa-12270	288	2	accounting	accounting	NOUN
ajfa-12270	288	3	,	,	PUNCT
ajfa-12270	288	4	14th	14th	ADJ
ajfa-12270	288	5	ed	ed	NOUN
ajfa-12270	288	6	,	,	PUNCT
ajfa-12270	288	7	mcgraw	mcgraw	PROPN
ajfa-12270	288	8	-	-	PUNCT
ajfa-12270	288	9	hill	hill	PROPN
ajfa-12270	288	10	/	/	SYM
ajfa-12270	288	11	irwin	irwin	PROPN
ajfa-12270	288	12	,	,	PUNCT
ajfa-12270	288	13	a	a	DET
ajfa-12270	288	14	business	business	NOUN
ajfa-12270	288	15	unit	unit	NOUN
ajfa-12270	288	16	of	of	ADP
ajfa-12270	288	17	the	the	DET
ajfa-12270	288	18	mcgraw	mcgraw	PROPN
ajfa-12270	288	19	-	-	PUNCT
ajfa-12270	288	20	hill	hill	NOUN
ajfa-12270	288	21	companies	company	NOUN
ajfa-12270	288	22	,	,	PUNCT
ajfa-12270	288	23	inc	inc	PROPN
ajfa-12270	288	24	.	.	PROPN
ajfa-12270	288	25	,	,	PUNCT
ajfa-12270	288	26	1221	1221	NUM
ajfa-12270	288	27	avenue	avenue	NOUN
ajfa-12270	288	28	of	of	ADP
ajfa-12270	288	29	the	the	DET
ajfa-12270	288	30	americas	americas	PROPN
ajfa-12270	288	31	,	,	PUNCT
ajfa-12270	288	32	new	new	PROPN
ajfa-12270	288	33	york	york	PROPN
ajfa-12270	288	34	.	.	PUNCT
ajfa-12270	289	1	heitger	heitger	PROPN
ajfa-12270	289	2	,	,	PUNCT
ajfa-12270	289	3	d.l	d.l	PROPN
ajfa-12270	289	4	.	.	PROPN
ajfa-12270	289	5	,	,	PUNCT
ajfa-12270	289	6	maryanne	maryanne	PROPN
ajfa-12270	289	7	m.	m.	PROPN
ajfa-12270	289	8	m.	m.	PROPN
ajfa-12270	289	9	,	,	PUNCT
ajfa-12270	289	10	&	&	CCONJ
ajfa-12270	289	11	hansen	hansen	PROPN
ajfa-12270	289	12	d.	d.	PROPN
ajfa-12270	289	13	r.	r.	PROPN
ajfa-12270	289	14	(	(	PUNCT
ajfa-12270	289	15	2008	2008	NUM
ajfa-12270	289	16	)	)	PUNCT
ajfa-12270	289	17	.	.	PUNCT
ajfa-12270	290	1	fundamental	fundamental	ADJ
ajfa-12270	290	2	cornerstone	cornerstone	NOUN
ajfa-12270	290	3	of	of	ADP
ajfa-12270	290	4	managerial	managerial	ADJ
ajfa-12270	290	5	accounting	accounting	NOUN
ajfa-12270	290	6	,	,	PUNCT
ajfa-12270	290	7	thomason	thomason	PROPN
ajfa-12270	290	8	south	south	PROPN
ajfa-12270	290	9	-	-	PUNCT
ajfa-12270	290	10	western	western	ADJ
ajfa-12270	290	11	,	,	PUNCT
ajfa-12270	290	12	thomson	thomson	PROPN
ajfa-12270	290	13	corporation	corporation	PROPN
ajfa-12270	290	14	,	,	PUNCT
ajfa-12270	290	15	canada	canada	PROPN
ajfa-12270	290	16	.	.	PUNCT
ajfa-12270	291	1	hilton	hilton	PROPN
ajfa-12270	291	2	,	,	PUNCT
ajfa-12270	291	3	r.	r.	PROPN
ajfa-12270	291	4	w.	w.	PROPN
ajfa-12270	291	5	(	(	PUNCT
ajfa-12270	291	6	2002	2002	NUM
ajfa-12270	291	7	)	)	PUNCT
ajfa-12270	291	8	.	.	PUNCT
ajfa-12270	292	1	managerial	managerial	ADJ
ajfa-12270	292	2	accounting	accounting	NOUN
ajfa-12270	292	3	,	,	PUNCT
ajfa-12270	292	4	5th	5th	ADJ
ajfa-12270	292	5	ed	ed	NOUN
ajfa-12270	292	6	,	,	PUNCT
ajfa-12270	292	7	the	the	DET
ajfa-12270	292	8	mcgraw	mcgraw	PROPN
ajfa-12270	292	9	-	-	PUNCT
ajfa-12270	292	10	hill	hill	NOUN
ajfa-12270	292	11	companies	company	NOUN
ajfa-12270	292	12	,	,	PUNCT
ajfa-12270	292	13	inc	inc	PROPN
ajfa-12270	292	14	.	.	PROPN
ajfa-12270	292	15	,	,	PUNCT
ajfa-12270	292	16	1221	1221	NUM
ajfa-12270	292	17	avenue	avenue	NOUN
ajfa-12270	292	18	of	of	ADP
ajfa-12270	292	19	the	the	DET
ajfa-12270	292	20	americas	americas	PROPN
ajfa-12270	292	21	,	,	PUNCT
ajfa-12270	292	22	new	new	PROPN
ajfa-12270	292	23	york	york	PROPN
ajfa-12270	292	24	.	.	PUNCT
ajfa-12270	293	1	horngren	horngren	PROPN
ajfa-12270	293	2	,	,	PUNCT
ajfa-12270	293	3	c.	c.	PROPN
ajfa-12270	293	4	t.	t.	PROPN
ajfa-12270	293	5	,	,	PUNCT
ajfa-12270	293	6	foster	foster	PROPN
ajfa-12270	293	7	,	,	PUNCT
ajfa-12270	293	8	g.	g.	PROPN
ajfa-12270	293	9	,	,	PUNCT
ajfa-12270	293	10	datar	datar	PROPN
ajfa-12270	293	11	s	s	PROPN
ajfa-12270	293	12	,	,	PUNCT
ajfa-12270	293	13	m.	m.	NOUN
ajfa-12270	293	14	,	,	PUNCT
ajfa-12270	293	15	rajan	rajan	PROPN
ajfa-12270	293	16	,	,	PUNCT
ajfa-12270	293	17	m.	m.	NOUN
ajfa-12270	293	18	,	,	PUNCT
ajfa-12270	293	19	&	&	CCONJ
ajfa-12270	293	20	ittner	ittner	PROPN
ajfa-12270	293	21	,	,	PUNCT
ajfa-12270	293	22	c.	c.	PROPN
ajfa-12270	293	23	(	(	PUNCT
ajfa-12270	293	24	2009	2009	NUM
ajfa-12270	293	25	)	)	PUNCT
ajfa-12270	293	26	.	.	PUNCT
ajfa-12270	294	1	cost	cost	NOUN
ajfa-12270	294	2	accounting	accounting	NOUN
ajfa-12270	294	3	:	:	PUNCT
ajfa-12270	294	4	a	a	DET
ajfa-12270	294	5	managerial	managerial	ADJ
ajfa-12270	294	6	emphasis	emphasis	NOUN
ajfa-12270	294	7	,	,	PUNCT
ajfa-12270	294	8	13th	13th	NOUN
ajfa-12270	294	9	ed	ed	NOUN
ajfa-12270	294	10	,	,	PUNCT
ajfa-12270	294	11	nj	nj	PROPN
ajfa-12270	294	12	,	,	PUNCT
ajfa-12270	294	13	pearson	pearson	PROPN
ajfa-12270	294	14	prentice	prentice	PROPN
ajfa-12270	294	15	hall	hall	PROPN
ajfa-12270	294	16	,	,	PUNCT
ajfa-12270	294	17	xxvii	xxvii	PROPN
ajfa-12270	294	18	,	,	PUNCT
ajfa-12270	294	19	870	870	NUM
ajfa-12270	294	20	.	.	PUNCT
ajfa-12270	295	1	howell	howell	PROPN
ajfa-12270	295	2	,	,	PUNCT
ajfa-12270	295	3	r.	r.	PROPN
ajfa-12270	295	4	(	(	PUNCT
ajfa-12270	295	5	1994	1994	NUM
ajfa-12270	295	6	)	)	PUNCT
ajfa-12270	295	7	.	.	PUNCT
ajfa-12270	296	1	implementing	implement	VERB
ajfa-12270	296	2	target	target	NOUN
ajfa-12270	296	3	costing	costing	NOUN
ajfa-12270	296	4	.	.	PUNCT
ajfa-12270	297	1	management	management	NOUN
ajfa-12270	297	2	accounting	accounting	PROPN
ajfa-12270	297	3	guideline	guideline	NOUN
ajfa-12270	297	4	,	,	PUNCT
ajfa-12270	297	5	3(2	3(2	NUM
ajfa-12270	297	6	)	)	PUNCT
ajfa-12270	297	7	,	,	PUNCT
ajfa-12270	297	8	26	26	NUM
ajfa-12270	297	9	-	-	SYM
ajfa-12270	297	10	28	28	NUM
ajfa-12270	297	11	.	.	PUNCT
ajfa-12270	298	1	published	publish	VERB
ajfa-12270	298	2	by	by	ADP
ajfa-12270	298	3	institute	institute	PROPN
ajfa-12270	298	4	of	of	ADP
ajfa-12270	298	5	management	management	PROPN
ajfa-12270	298	6	accountants10	accountants10	PROPN
ajfa-12270	298	7	paragon	paragon	PROPN
ajfa-12270	298	8	drive	drive	PROPN
ajfa-12270	298	9	montvale	montvale	PROPN
ajfa-12270	298	10	,	,	PUNCT
ajfa-12270	298	11	nj	nj	PROPN
ajfa-12270	298	12	07645www.imanet.org	07645www.imanet.org	PROPN
ajfa-12270	298	13	,	,	PUNCT
ajfa-12270	298	14	i	i	PRON
ajfa-12270	298	15	m	m	VERB
ajfa-12270	298	16	a	a	DET
ajfa-12270	298	17	publication	publication	NOUN
ajfa-12270	298	18	.	.	PUNCT
ajfa-12270	299	1	kaplan	kaplan	PROPN
ajfa-12270	299	2	,	,	PUNCT
ajfa-12270	299	3	r.s	r.s	PROPN
ajfa-12270	299	4	.	.	PROPN
ajfa-12270	299	5	,	,	PUNCT
ajfa-12270	299	6	&	&	CCONJ
ajfa-12270	299	7	atkinson	atkinson	PROPN
ajfa-12270	299	8	,	,	PUNCT
ajfa-12270	299	9	a.	a.	PROPN
ajfa-12270	299	10	(	(	PUNCT
ajfa-12270	299	11	1998	1998	NUM
ajfa-12270	299	12	)	)	PUNCT
ajfa-12270	299	13	.	.	PUNCT
ajfa-12270	300	1	advanced	advanced	ADJ
ajfa-12270	300	2	management	management	NOUN
ajfa-12270	300	3	accounting	accounting	NOUN
ajfa-12270	300	4	,	,	PUNCT
ajfa-12270	300	5	ed	ed	NOUN
ajfa-12270	300	6	3	3	NUM
ajfa-12270	300	7	,	,	PUNCT
ajfa-12270	300	8	prentice	prentice	NOUN
ajfa-12270	300	9	-	-	PUNCT
ajfa-12270	300	10	hall	hall	NOUN
ajfa-12270	300	11	.	.	PUNCT
ajfa-12270	301	1	inc	inc	PROPN
ajfa-12270	301	2	,	,	PUNCT
ajfa-12270	301	3	new	new	PROPN
ajfa-12270	301	4	jersey	jersey	PROPN
ajfa-12270	301	5	.	.	PUNCT
ajfa-12270	302	1	kaneko	kaneko	PROPN
ajfa-12270	302	2	,	,	PUNCT
ajfa-12270	302	3	j.	j.	PROPN
ajfa-12270	302	4	,	,	PUNCT
ajfa-12270	302	5	&	&	CCONJ
ajfa-12270	302	6	nojiri	nojiri	ADV
ajfa-12270	302	7	,	,	PUNCT
ajfa-12270	302	8	w.	w.	PROPN
ajfa-12270	302	9	(	(	PUNCT
ajfa-12270	302	10	2008).the	2008).the	DET
ajfa-12270	302	11	logistics	logistic	NOUN
ajfa-12270	302	12	of	of	ADP
ajfa-12270	302	13	just	just	ADV
ajfa-12270	302	14	-	-	PUNCT
ajfa-12270	302	15	in	in	ADP
ajfa-12270	302	16	-	-	PUNCT
ajfa-12270	302	17	time	time	NOUN
ajfa-12270	302	18	between	between	ADP
ajfa-12270	302	19	parts	part	NOUN
ajfa-12270	302	20	suppliers	supplier	NOUN
ajfa-12270	302	21	and	and	CCONJ
ajfa-12270	302	22	car	car	NOUN
ajfa-12270	302	23	assemblers	assembler	NOUN
ajfa-12270	302	24	in	in	ADP
ajfa-12270	302	25	japan	japan	PROPN
ajfa-12270	302	26	.	.	PUNCT
ajfa-12270	303	1	journal	journal	PROPN
ajfa-12270	303	2	of	of	ADP
ajfa-12270	303	3	transport	transport	PROPN
ajfa-12270	303	4	geography	geography	NOUN
ajfa-12270	303	5	,	,	PUNCT
ajfa-12270	303	6	16(3	16(3	NOUN
ajfa-12270	303	7	)	)	PUNCT
ajfa-12270	303	8	,	,	PUNCT
ajfa-12270	303	9	155	155	NUM
ajfa-12270	303	10	-	-	SYM
ajfa-12270	303	11	173	173	NUM
ajfa-12270	303	12	.	.	PUNCT
ajfa-12270	304	1	https://doi.org/10.1016/j.jtrangeo.2007.06.001	https://doi.org/10.1016/j.jtrangeo.2007.06.001	PROPN
ajfa-12270	304	2	miller	miller	PROPN
ajfa-12270	304	3	kent	kent	PROPN
ajfa-12270	304	4	d.	d.	PROPN
ajfa-12270	304	5	,	,	PUNCT
ajfa-12270	304	6	&	&	CCONJ
ajfa-12270	304	7	bromiley	bromiley	PROPN
ajfa-12270	304	8	philip	philip	PROPN
ajfa-12270	304	9	.	.	PUNCT
ajfa-12270	305	1	(	(	PUNCT
ajfa-12270	305	2	1990	1990	NUM
ajfa-12270	305	3	)	)	PUNCT
ajfa-12270	305	4	.	.	PUNCT
ajfa-12270	306	1	strategic	strategic	ADJ
ajfa-12270	306	2	risk	risk	NOUN
ajfa-12270	306	3	and	and	CCONJ
ajfa-12270	306	4	performance	performance	NOUN
ajfa-12270	306	5	an	an	DET
ajfa-12270	306	6	analysis	analysis	NOUN
ajfa-12270	306	7	of	of	ADP
ajfa-12270	306	8	alternative	alternative	ADJ
ajfa-12270	306	9	risk	risk	NOUN
ajfa-12270	306	10	measures	measure	NOUN
ajfa-12270	306	11	.	.	PUNCT
ajfa-12270	307	1	academy	academy	NOUN
ajfa-12270	307	2	management	management	PROPN
ajfa-12270	307	3	journal	journal	PROPN
ajfa-12270	307	4	33(4	33(4	NUM
ajfa-12270	307	5	)	)	PUNCT
ajfa-12270	307	6	,	,	PUNCT
ajfa-12270	307	7	756	756	NUM
ajfa-12270	307	8	-	-	SYM
ajfa-12270	307	9	779	779	NUM
ajfa-12270	307	10	.	.	PUNCT
ajfa-12270	308	1	https://doi.org/10.2307/256289	https://doi.org/10.2307/256289	ADV
ajfa-12270	308	2	moscove	moscove	NOUN
ajfa-12270	308	3	,	,	PUNCT
ajfa-12270	308	4	s.	s.	PROPN
ajfa-12270	308	5	a.	a.	PROPN
ajfa-12270	308	6	,	,	PUNCT
ajfa-12270	308	7	&	&	CCONJ
ajfa-12270	308	8	wright	wright	PROPN
ajfa-12270	308	9	,	,	PUNCT
ajfa-12270	308	10	a.	a.	NOUN
ajfa-12270	308	11	a.	a.	NOUN
ajfa-12270	309	1	(	(	PUNCT
ajfa-12270	309	2	1990	1990	NUM
ajfa-12270	309	3	)	)	PUNCT
ajfa-12270	309	4	.	.	PUNCT
ajfa-12270	310	1	cost	cost	NOUN
ajfa-12270	310	2	accounting	account	VERB
ajfa-12270	310	3	with	with	ADP
ajfa-12270	310	4	managerial	managerial	ADJ
ajfa-12270	310	5	applications	application	NOUN
ajfa-12270	310	6	,	,	PUNCT
ajfa-12270	310	7	6th	6th	ADJ
ajfa-12270	310	8	ed	ed	NOUN
ajfa-12270	310	9	,	,	PUNCT
ajfa-12270	310	10	houghton	houghton	PROPN
ajfa-12270	310	11	,	,	PUNCT
ajfa-12270	310	12	mifflin	mifflin	PROPN
ajfa-12270	310	13	company	company	PROPN
ajfa-12270	310	14	,	,	PUNCT
ajfa-12270	310	15	usa	usa	PROPN
ajfa-12270	310	16	.	.	PROPN
ajfa-12270	310	17	robins	robins	PROPN
ajfa-12270	310	18	.	.	PUNCT
ajfa-12270	311	1	,	,	PUNCT
ajfa-12270	311	2	jemes	jeme	NOUN
ajfa-12270	311	3	,	,	PUNCT
ajfa-12270	311	4	&	&	CCONJ
ajfa-12270	311	5	wiersema	wiersema	PROPN
ajfa-12270	311	6	margrethe	margrethe	PROPN
ajfa-12270	311	7	f.	f.	PROPN
ajfa-12270	311	8	(	(	PUNCT
ajfa-12270	311	9	1995).a	1995).a	NUM
ajfa-12270	311	10	resource	resource	NOUN
ajfa-12270	311	11	based	base	VERB
ajfa-12270	311	12	approach	approach	NOUN
ajfa-12270	311	13	to	to	ADP
ajfa-12270	311	14	multi	multi	VERB
ajfa-12270	311	15	business	business	NOUN
ajfa-12270	311	16	firry	firry	VERB
ajfa-12270	311	17	empirical	empirical	ADJ
ajfa-12270	311	18	analysis	analysis	NOUN
ajfa-12270	311	19	of	of	ADP
ajfa-12270	311	20	portfolio	portfolio	NOUN
ajfa-12270	311	21	interrelationship	interrelationship	NOUN
ajfa-12270	311	22	and	and	CCONJ
ajfa-12270	311	23	corporate	corporate	ADJ
ajfa-12270	311	24	financial	financial	ADJ
ajfa-12270	311	25	performance	performance	NOUN
ajfa-12270	311	26	.	.	PUNCT
ajfa-12270	312	1	strategic	strategic	ADJ
ajfa-12270	312	2	management	management	NOUN
ajfa-12270	312	3	journal	journal	NOUN
ajfa-12270	312	4	,	,	PUNCT
ajfa-12270	312	5	16(4	16(4	PROPN
ajfa-12270	312	6	)	)	PUNCT
ajfa-12270	312	7	,	,	PUNCT
ajfa-12270	312	8	277299	277299	NUM
ajfa-12270	312	9	.	.	PUNCT
ajfa-12270	313	1	simon	simon	PROPN
ajfa-12270	313	2	,	,	PUNCT
ajfa-12270	313	3	c.	c.	PROPN
ajfa-12270	313	4	,	,	PUNCT
ajfa-12270	313	5	marko	marko	PROPN
ajfa-12270	313	6	,	,	PUNCT
ajfa-12270	313	7	h.	h.	PROPN
ajfa-12270	313	8	,	,	PUNCT
ajfa-12270	313	9	&	&	CCONJ
ajfa-12270	313	10	z	z	PROPN
ajfa-12270	313	11	,	,	PUNCT
ajfa-12270	313	12	maja	maja	PROPN
ajfa-12270	313	13	.	.	PUNCT
ajfa-12270	313	14	(	(	PUNCT
ajfa-12270	313	15	2005	2005	NUM
ajfa-12270	313	16	)	)	PUNCT
ajfa-12270	313	17	.	.	PUNCT
ajfa-12270	314	1	a	a	DET
ajfa-12270	314	2	cross	cross	ADJ
ajfa-12270	314	3	-	-	ADJ
ajfa-12270	314	4	industry	industry	ADJ
ajfa-12270	314	5	comparative	comparative	ADJ
ajfa-12270	314	6	analysis	analysis	NOUN
ajfa-12270	314	7	of	of	ADP
ajfa-12270	314	8	strategic	strategic	ADJ
ajfa-12270	314	9	management	management	NOUN
ajfa-12270	314	10	accounting	accounting	NOUN
ajfa-12270	314	11	techniques	technique	NOUN
ajfa-12270	314	12	application	application	NOUN
ajfa-12270	314	13	:	:	PUNCT
ajfa-12270	314	14	evidence	evidence	NOUN
ajfa-12270	314	15	from	from	ADP
ajfa-12270	314	16	slovenia	slovenia	PROPN
ajfa-12270	314	17	.	.	PUNCT
ajfa-12270	315	1	sixth	sixth	ADJ
ajfa-12270	315	2	international	international	ADJ
ajfa-12270	315	3	conference	conference	NOUN
ajfa-12270	315	4	on	on	ADP
ajfa-12270	315	5	enterprise	enterprise	NOUN
ajfa-12270	315	6	in	in	ADP
ajfa-12270	315	7	transition	transition	NOUN
ajfa-12270	315	8	,	,	PUNCT
ajfa-12270	315	9	1029	1029	NUM
ajfa-12270	315	10	-	-	SYM
ajfa-12270	315	11	1042	1042	NUM
ajfa-12270	315	12	.	.	PUNCT
ajfa-12270	316	1	topor	topor	PROPN
ajfa-12270	316	2	,	,	PUNCT
ajfa-12270	316	3	d.	d.	PROPN
ajfa-12270	316	4	l.	l.	PROPN
ajfa-12270	316	5	,	,	PUNCT
ajfa-12270	316	6	putan	putan	PROPN
ajfa-12270	316	7	,	,	PUNCT
ajfa-12270	316	8	a.	a.	NOUN
ajfa-12270	316	9	,	,	PUNCT
ajfa-12270	316	10	&	&	CCONJ
ajfa-12270	316	11	capusneanu	capusneanu	PROPN
ajfa-12270	316	12	,	,	PUNCT
ajfa-12270	316	13	s.	s.	PROPN
ajfa-12270	316	14	(	(	PUNCT
ajfa-12270	316	15	2011	2011	NUM
ajfa-12270	316	16	)	)	PUNCT
ajfa-12270	316	17	.	.	PUNCT
ajfa-12270	317	1	the	the	DET
ajfa-12270	317	2	role	role	NOUN
ajfa-12270	317	3	of	of	ADP
ajfa-12270	317	4	management	management	NOUN
ajfa-12270	317	5	accounting	account	VERB
ajfa-12270	317	6	in	in	ADP
ajfa-12270	317	7	providing	provide	VERB
ajfa-12270	317	8	information	information	NOUN
ajfa-12270	317	9	for	for	ADP
ajfa-12270	317	10	making	make	VERB
ajfa-12270	317	11	decision	decision	NOUN
ajfa-12270	317	12	within	within	ADP
ajfa-12270	317	13	an	an	DET
ajfa-12270	317	14	entity	entity	NOUN
ajfa-12270	317	15	.	.	PUNCT
ajfa-12270	318	1	international	international	ADJ
ajfa-12270	318	2	journal	journal	PROPN
ajfa-12270	318	3	of	of	ADP
ajfa-12270	318	4	academic	academic	ADJ
ajfa-12270	318	5	research	research	NOUN
ajfa-12270	318	6	in	in	ADP
ajfa-12270	318	7	accounting	accounting	NOUN
ajfa-12270	318	8	,	,	PUNCT
ajfa-12270	318	9	finance	finance	NOUN
ajfa-12270	318	10	and	and	CCONJ
ajfa-12270	318	11	management	management	NOUN
ajfa-12270	318	12	sciences	science	NOUN
ajfa-12270	318	13	,	,	PUNCT
ajfa-12270	318	14	1(1	1(1	NUM
ajfa-12270	318	15	)	)	PUNCT
ajfa-12270	318	16	,	,	PUNCT
ajfa-12270	318	17	56	56	NUM
ajfa-12270	318	18	-	-	SYM
ajfa-12270	318	19	66	66	NUM
ajfa-12270	318	20	.	.	PUNCT
ajfa-12270	319	1	waldron	waldron	PROPN
ajfa-12270	319	2	,	,	PUNCT
ajfa-12270	319	3	m.	m.	NOUN
ajfa-12270	319	4	(	(	PUNCT
ajfa-12270	319	5	2007	2007	NUM
ajfa-12270	319	6	)	)	PUNCT
ajfa-12270	319	7	.	.	PUNCT
ajfa-12270	320	1	today	today	NOUN
ajfa-12270	320	2	's	's	PART
ajfa-12270	320	3	management	management	NOUN
ajfa-12270	320	4	accounting	accounting	NOUN
ajfa-12270	320	5	techniques	technique	NOUN
ajfa-12270	320	6	in	in	ADP
ajfa-12270	320	7	nz	nz	NOUN
ajfa-12270	320	8	businesses	business	NOUN
ajfa-12270	320	9	,	,	PUNCT
ajfa-12270	320	10	chartered	charter	VERB
ajfa-12270	320	11	accountants	accountant	NOUN
ajfa-12270	320	12	journal	journal	PROPN
ajfa-12270	320	13	,	,	PUNCT
ajfa-12270	320	14	feb	feb	PROPN
ajfa-12270	320	15	,	,	PUNCT
ajfa-12270	320	16	32	32	NUM
ajfa-12270	320	17	-	-	SYM
ajfa-12270	320	18	34	34	NUM
ajfa-12270	320	19	.	.	PUNCT