id	sid	tid	token	lemma	pos
ajfa-14469	1	1	microsoft	microsoft	PROPN
ajfa-14469	1	2	word	word	NOUN
ajfa-14469	1	3	14469	14469	NUM
ajfa-14469	1	4	-	-	SYM
ajfa-14469	1	5	52423	52423	NUM
ajfa-14469	1	6	-	-	PUNCT
ajfa-14469	1	7	1	1	NUM
ajfa-14469	1	8	-	-	PUNCT
ajfa-14469	1	9	sm	sm	NOUN
ajfa-14469	1	10	-	-	PUNCT
ajfa-14469	1	11	writer2	writer2	VERB
ajfa-14469	1	12	-	-	ADJ
ajfa-14469	1	13	new	new	ADJ
ajfa-14469	1	14	asian	asian	ADJ
ajfa-14469	1	15	journal	journal	NOUN
ajfa-14469	1	16	of	of	ADP
ajfa-14469	1	17	finance	finance	PROPN
ajfa-14469	1	18	&	&	CCONJ
ajfa-14469	1	19	accounting	accounting	PROPN
ajfa-14469	1	20	issn	issn	PROPN
ajfa-14469	1	21	1946	1946	NUM
ajfa-14469	1	22	-	-	PUNCT
ajfa-14469	1	23	052x	052x	PROPN
ajfa-14469	1	24	2019	2019	NUM
ajfa-14469	1	25	,	,	PUNCT
ajfa-14469	1	26	vol	vol	NOUN
ajfa-14469	1	27	.	.	PROPN
ajfa-14469	1	28	11	11	NUM
ajfa-14469	1	29	,	,	PUNCT
ajfa-14469	1	30	no	no	INTJ
ajfa-14469	1	31	.	.	NOUN
ajfa-14469	1	32	1	1	NUM
ajfa-14469	1	33	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	1	34	76	76	NUM
ajfa-14469	1	35	perception	perception	NOUN
ajfa-14469	1	36	of	of	ADP
ajfa-14469	1	37	government	government	NOUN
ajfa-14469	1	38	accountants	accountant	NOUN
ajfa-14469	1	39	on	on	ADP
ajfa-14469	1	40	current	current	ADJ
ajfa-14469	1	41	public	public	ADJ
ajfa-14469	1	42	sector	sector	NOUN
ajfa-14469	1	43	accounting	accounting	NOUN
ajfa-14469	1	44	practices	practice	NOUN
ajfa-14469	1	45	and	and	CCONJ
ajfa-14469	1	46	implementation	implementation	NOUN
ajfa-14469	1	47	of	of	ADP
ajfa-14469	1	48	public	public	ADJ
ajfa-14469	1	49	sector	sector	NOUN
ajfa-14469	1	50	accounting	accounting	NOUN
ajfa-14469	1	51	standards	standard	NOUN
ajfa-14469	1	52	in	in	ADP
ajfa-14469	1	53	the	the	DET
ajfa-14469	1	54	sri	sri	PROPN
ajfa-14469	1	55	lanka	lanka	PROPN
ajfa-14469	1	56	vickneswaran	vickneswaran	VERB
ajfa-14469	1	57	anojan	anojan	ADJ
ajfa-14469	1	58	lecturer	lecturer	NOUN
ajfa-14469	1	59	(	(	PUNCT
ajfa-14469	1	60	probationary	probationary	NOUN
ajfa-14469	1	61	)	)	PUNCT
ajfa-14469	1	62	,	,	PUNCT
ajfa-14469	1	63	department	department	NOUN
ajfa-14469	1	64	of	of	ADP
ajfa-14469	1	65	accounting	accounting	NOUN
ajfa-14469	1	66	,	,	PUNCT
ajfa-14469	1	67	faculty	faculty	NOUN
ajfa-14469	1	68	of	of	ADP
ajfa-14469	1	69	management	management	NOUN
ajfa-14469	1	70	studies	study	NOUN
ajfa-14469	1	71	&	&	CCONJ
ajfa-14469	1	72	commerce	commerce	PROPN
ajfa-14469	1	73	,	,	PUNCT
ajfa-14469	1	74	university	university	PROPN
ajfa-14469	1	75	of	of	ADP
ajfa-14469	1	76	jaffna	jaffna	PROPN
ajfa-14469	1	77	,	,	PUNCT
ajfa-14469	1	78	sri	sri	PROPN
ajfa-14469	1	79	lanka	lanka	PROPN
ajfa-14469	1	80	.	.	PUNCT
ajfa-14469	2	1	e	e	X
ajfa-14469	2	2	-	-	NOUN
ajfa-14469	2	3	mail	mail	NOUN
ajfa-14469	2	4	:	:	PUNCT
ajfa-14469	2	5	v.anoabt@gmail.com	v.anoabt@gmail.com	PROPN
ajfa-14469	2	6	received	receive	VERB
ajfa-14469	2	7	:	:	PUNCT
ajfa-14469	2	8	nov	nov	PROPN
ajfa-14469	2	9	.	.	PROPN
ajfa-14469	2	10	29	29	NUM
ajfa-14469	2	11	,	,	PUNCT
ajfa-14469	2	12	2018	2018	NUM
ajfa-14469	2	13	accepted	accept	VERB
ajfa-14469	2	14	:	:	PUNCT
ajfa-14469	2	15	march	march	PROPN
ajfa-14469	2	16	24	24	NUM
ajfa-14469	2	17	,	,	PUNCT
ajfa-14469	2	18	2019	2019	NUM
ajfa-14469	2	19	published	publish	VERB
ajfa-14469	2	20	:	:	PUNCT
ajfa-14469	2	21	june	june	PROPN
ajfa-14469	2	22	1	1	NUM
ajfa-14469	2	23	,	,	PUNCT
ajfa-14469	2	24	2019	2019	NUM
ajfa-14469	2	25	doi:10.5296	doi:10.5296	NOUN
ajfa-14469	2	26	/	/	SYM
ajfa-14469	3	1	ajfa.v11i1.14469	ajfa.v11i1.14469	NOUN
ajfa-14469	3	2	url	url	VERB
ajfa-14469	3	3	:	:	PUNCT
ajfa-14469	3	4	https://doi.org/10.5296/ajfa.v11i1.14469	https://doi.org/10.5296/ajfa.v11i1.14469	X
ajfa-14469	3	5	abstract	abstract	ADJ
ajfa-14469	3	6	the	the	DET
ajfa-14469	3	7	main	main	ADJ
ajfa-14469	3	8	aim	aim	NOUN
ajfa-14469	3	9	of	of	ADP
ajfa-14469	3	10	the	the	DET
ajfa-14469	3	11	study	study	NOUN
ajfa-14469	3	12	is	be	AUX
ajfa-14469	3	13	to	to	PART
ajfa-14469	3	14	find	find	VERB
ajfa-14469	3	15	out	out	ADP
ajfa-14469	3	16	the	the	DET
ajfa-14469	3	17	perception	perception	NOUN
ajfa-14469	3	18	of	of	ADP
ajfa-14469	3	19	government	government	NOUN
ajfa-14469	3	20	accountants	accountant	NOUN
ajfa-14469	3	21	on	on	ADP
ajfa-14469	3	22	current	current	ADJ
ajfa-14469	3	23	public	public	ADJ
ajfa-14469	3	24	sector	sector	NOUN
ajfa-14469	3	25	accounting	accounting	NOUN
ajfa-14469	3	26	practices	practice	NOUN
ajfa-14469	3	27	and	and	CCONJ
ajfa-14469	3	28	implementation	implementation	NOUN
ajfa-14469	3	29	of	of	ADP
ajfa-14469	3	30	public	public	ADJ
ajfa-14469	3	31	sector	sector	NOUN
ajfa-14469	3	32	accounting	accounting	NOUN
ajfa-14469	3	33	standards	standard	NOUN
ajfa-14469	3	34	in	in	ADP
ajfa-14469	3	35	the	the	DET
ajfa-14469	3	36	sri	sri	PROPN
ajfa-14469	3	37	lanka	lanka	PROPN
ajfa-14469	3	38	.	.	PUNCT
ajfa-14469	4	1	public	public	ADJ
ajfa-14469	4	2	sector	sector	NOUN
ajfa-14469	4	3	accounting	accounting	NOUN
ajfa-14469	4	4	practices	practice	NOUN
ajfa-14469	4	5	involve	involve	VERB
ajfa-14469	4	6	with	with	ADP
ajfa-14469	4	7	public	public	ADJ
ajfa-14469	4	8	expenditure	expenditure	NOUN
ajfa-14469	4	9	,	,	PUNCT
ajfa-14469	4	10	budget	budget	NOUN
ajfa-14469	4	11	preparation	preparation	NOUN
ajfa-14469	4	12	,	,	PUNCT
ajfa-14469	4	13	maintain	maintain	VERB
ajfa-14469	4	14	proper	proper	ADJ
ajfa-14469	4	15	accounting	accounting	NOUN
ajfa-14469	4	16	records	record	NOUN
ajfa-14469	4	17	,	,	PUNCT
ajfa-14469	4	18	assets	asset	NOUN
ajfa-14469	4	19	management	management	NOUN
ajfa-14469	4	20	,	,	PUNCT
ajfa-14469	4	21	public	public	ADJ
ajfa-14469	4	22	financial	financial	ADJ
ajfa-14469	4	23	management	management	NOUN
ajfa-14469	4	24	and	and	CCONJ
ajfa-14469	4	25	provide	provide	VERB
ajfa-14469	4	26	reports	report	NOUN
ajfa-14469	4	27	on	on	ADP
ajfa-14469	4	28	the	the	DET
ajfa-14469	4	29	public	public	ADJ
ajfa-14469	4	30	expenditure	expenditure	NOUN
ajfa-14469	4	31	and	and	CCONJ
ajfa-14469	4	32	revenue	revenue	NOUN
ajfa-14469	4	33	.	.	PUNCT
ajfa-14469	5	1	most	most	ADJ
ajfa-14469	5	2	of	of	ADP
ajfa-14469	5	3	the	the	DET
ajfa-14469	5	4	public	public	ADJ
ajfa-14469	5	5	sector	sector	NOUN
ajfa-14469	5	6	organizations	organization	NOUN
ajfa-14469	5	7	do	do	AUX
ajfa-14469	5	8	not	not	PART
ajfa-14469	5	9	prepare	prepare	VERB
ajfa-14469	5	10	final	final	ADJ
ajfa-14469	5	11	accounts	account	NOUN
ajfa-14469	5	12	on	on	ADP
ajfa-14469	5	13	accrual	accrual	ADJ
ajfa-14469	5	14	basis	basis	NOUN
ajfa-14469	5	15	in	in	ADP
ajfa-14469	5	16	the	the	DET
ajfa-14469	5	17	sri	sri	PROPN
ajfa-14469	5	18	lanka	lanka	PROPN
ajfa-14469	5	19	.	.	PUNCT
ajfa-14469	6	1	primary	primary	ADJ
ajfa-14469	6	2	data	datum	NOUN
ajfa-14469	6	3	used	use	VERB
ajfa-14469	6	4	in	in	ADP
ajfa-14469	6	5	this	this	DET
ajfa-14469	6	6	study	study	NOUN
ajfa-14469	6	7	which	which	DET
ajfa-14469	6	8	data	datum	NOUN
ajfa-14469	6	9	collected	collect	VERB
ajfa-14469	6	10	from	from	ADP
ajfa-14469	6	11	government	government	NOUN
ajfa-14469	6	12	accountants	accountant	NOUN
ajfa-14469	6	13	in	in	ADP
ajfa-14469	6	14	sri	sri	PROPN
ajfa-14469	6	15	lanka	lanka	PROPN
ajfa-14469	6	16	.	.	PUNCT
ajfa-14469	7	1	mean	mean	VERB
ajfa-14469	7	2	analysis	analysis	NOUN
ajfa-14469	7	3	confirmed	confirm	VERB
ajfa-14469	7	4	that	that	SCONJ
ajfa-14469	7	5	there	there	PRON
ajfa-14469	7	6	is	be	VERB
ajfa-14469	7	7	moderate	moderate	ADJ
ajfa-14469	7	8	level	level	NOUN
ajfa-14469	7	9	of	of	ADP
ajfa-14469	7	10	public	public	ADJ
ajfa-14469	7	11	sector	sector	NOUN
ajfa-14469	7	12	accounting	accounting	NOUN
ajfa-14469	7	13	practices	practice	NOUN
ajfa-14469	7	14	and	and	CCONJ
ajfa-14469	7	15	implementation	implementation	NOUN
ajfa-14469	7	16	of	of	ADP
ajfa-14469	7	17	public	public	ADJ
ajfa-14469	7	18	sector	sector	NOUN
ajfa-14469	7	19	accounting	accounting	NOUN
ajfa-14469	7	20	standards	standard	NOUN
ajfa-14469	7	21	in	in	ADP
ajfa-14469	7	22	the	the	DET
ajfa-14469	7	23	sri	sri	PROPN
ajfa-14469	7	24	lanka	lanka	PROPN
ajfa-14469	7	25	.	.	PUNCT
ajfa-14469	8	1	correlation	correlation	NOUN
ajfa-14469	8	2	analysis	analysis	NOUN
ajfa-14469	8	3	confirmed	confirm	VERB
ajfa-14469	8	4	that	that	SCONJ
ajfa-14469	8	5	there	there	PRON
ajfa-14469	8	6	is	be	VERB
ajfa-14469	8	7	significant	significant	ADJ
ajfa-14469	8	8	relationship	relationship	NOUN
ajfa-14469	8	9	between	between	ADP
ajfa-14469	8	10	public	public	ADJ
ajfa-14469	8	11	sector	sector	NOUN
ajfa-14469	8	12	accounting	accounting	NOUN
ajfa-14469	8	13	practices	practice	NOUN
ajfa-14469	8	14	and	and	CCONJ
ajfa-14469	8	15	implementation	implementation	NOUN
ajfa-14469	8	16	of	of	ADP
ajfa-14469	8	17	public	public	ADJ
ajfa-14469	8	18	sector	sector	NOUN
ajfa-14469	8	19	accounting	accounting	NOUN
ajfa-14469	8	20	standards	standard	NOUN
ajfa-14469	8	21	.	.	PUNCT
ajfa-14469	9	1	implementation	implementation	NOUN
ajfa-14469	9	2	of	of	ADP
ajfa-14469	9	3	public	public	ADJ
ajfa-14469	9	4	sector	sector	NOUN
ajfa-14469	9	5	accounting	accounting	NOUN
ajfa-14469	9	6	standards	standard	NOUN
ajfa-14469	9	7	are	be	AUX
ajfa-14469	9	8	positively	positively	ADV
ajfa-14469	9	9	impact	impact	NOUN
ajfa-14469	9	10	on	on	ADP
ajfa-14469	9	11	the	the	DET
ajfa-14469	9	12	public	public	ADJ
ajfa-14469	9	13	sector	sector	NOUN
ajfa-14469	9	14	’s	’s	PART
ajfa-14469	9	15	financial	financial	ADJ
ajfa-14469	9	16	reporting	reporting	NOUN
ajfa-14469	9	17	practices	practice	NOUN
ajfa-14469	9	18	and	and	CCONJ
ajfa-14469	9	19	assets	asset	NOUN
ajfa-14469	9	20	management	management	NOUN
ajfa-14469	9	21	practices	practice	NOUN
ajfa-14469	9	22	in	in	ADP
ajfa-14469	9	23	the	the	DET
ajfa-14469	9	24	sri	sri	PROPN
ajfa-14469	9	25	lanka	lanka	PROPN
ajfa-14469	9	26	.	.	PUNCT
ajfa-14469	10	1	also	also	ADV
ajfa-14469	10	2	below	below	ADP
ajfa-14469	10	3	23	23	NUM
ajfa-14469	10	4	percentage	percentage	NOUN
ajfa-14469	10	5	of	of	ADP
ajfa-14469	10	6	public	public	ADJ
ajfa-14469	10	7	sector	sector	NOUN
ajfa-14469	10	8	organizations	organization	NOUN
ajfa-14469	10	9	are	be	AUX
ajfa-14469	10	10	preparing	prepare	VERB
ajfa-14469	10	11	final	final	ADJ
ajfa-14469	10	12	accounts	account	NOUN
ajfa-14469	10	13	on	on	ADP
ajfa-14469	10	14	accrual	accrual	ADJ
ajfa-14469	10	15	basis	basis	NOUN
ajfa-14469	10	16	.	.	PUNCT
ajfa-14469	11	1	more	more	ADJ
ajfa-14469	11	2	than	than	ADP
ajfa-14469	11	3	97	97	NUM
ajfa-14469	11	4	percentage	percentage	NOUN
ajfa-14469	11	5	government	government	NOUN
ajfa-14469	11	6	accountants	accountant	NOUN
ajfa-14469	11	7	have	have	VERB
ajfa-14469	11	8	ability	ability	NOUN
ajfa-14469	11	9	to	to	PART
ajfa-14469	11	10	prepare	prepare	VERB
ajfa-14469	11	11	annual	annual	ADJ
ajfa-14469	11	12	accounts	account	NOUN
ajfa-14469	11	13	on	on	ADP
ajfa-14469	11	14	accrual	accrual	ADJ
ajfa-14469	11	15	basis	basis	NOUN
ajfa-14469	11	16	.	.	PUNCT
ajfa-14469	12	1	government	government	NOUN
ajfa-14469	12	2	administrators	administrator	NOUN
ajfa-14469	12	3	,	,	PUNCT
ajfa-14469	12	4	policy	policy	NOUN
ajfa-14469	12	5	makers	maker	NOUN
ajfa-14469	12	6	and	and	CCONJ
ajfa-14469	12	7	professional	professional	ADJ
ajfa-14469	12	8	institutions	institution	NOUN
ajfa-14469	12	9	should	should	AUX
ajfa-14469	12	10	motivate	motivate	VERB
ajfa-14469	12	11	effective	effective	ADJ
ajfa-14469	12	12	and	and	CCONJ
ajfa-14469	12	13	efficient	efficient	ADJ
ajfa-14469	12	14	implementation	implementation	NOUN
ajfa-14469	12	15	of	of	ADP
ajfa-14469	12	16	the	the	DET
ajfa-14469	12	17	public	public	ADJ
ajfa-14469	12	18	sector	sector	NOUN
ajfa-14469	12	19	accounting	accounting	NOUN
ajfa-14469	12	20	standards	standard	NOUN
ajfa-14469	12	21	which	which	PRON
ajfa-14469	12	22	will	will	AUX
ajfa-14469	12	23	lead	lead	VERB
ajfa-14469	12	24	to	to	ADP
ajfa-14469	12	25	a	a	DET
ajfa-14469	12	26	healthy	healthy	ADJ
ajfa-14469	12	27	public	public	ADJ
ajfa-14469	12	28	sector	sector	NOUN
ajfa-14469	12	29	accounting	accounting	NOUN
ajfa-14469	12	30	practices	practice	NOUN
ajfa-14469	12	31	in	in	ADP
ajfa-14469	12	32	sri	sri	PROPN
ajfa-14469	12	33	lanka	lanka	PROPN
ajfa-14469	12	34	.	.	PUNCT
ajfa-14469	13	1	keywords	keyword	NOUN
ajfa-14469	13	2	:	:	PUNCT
ajfa-14469	13	3	perception	perception	NOUN
ajfa-14469	13	4	,	,	PUNCT
ajfa-14469	13	5	government	government	NOUN
ajfa-14469	13	6	accountant	accountant	NOUN
ajfa-14469	13	7	,	,	PUNCT
ajfa-14469	13	8	public	public	ADJ
ajfa-14469	13	9	sector	sector	NOUN
ajfa-14469	13	10	accounting	accounting	NOUN
ajfa-14469	13	11	,	,	PUNCT
ajfa-14469	13	12	practices	practice	NOUN
ajfa-14469	13	13	,	,	PUNCT
ajfa-14469	13	14	sri	sri	PROPN
ajfa-14469	13	15	lanka	lanka	PROPN
ajfa-14469	13	16	.	.	PUNCT
ajfa-14469	14	1	asian	asian	PROPN
ajfa-14469	14	2	journal	journal	PROPN
ajfa-14469	14	3	of	of	ADP
ajfa-14469	14	4	finance	finance	PROPN
ajfa-14469	14	5	&	&	CCONJ
ajfa-14469	14	6	accounting	accounting	PROPN
ajfa-14469	14	7	issn	issn	PROPN
ajfa-14469	14	8	1946	1946	NUM
ajfa-14469	14	9	-	-	PUNCT
ajfa-14469	14	10	052x	052x	PROPN
ajfa-14469	14	11	2019	2019	NUM
ajfa-14469	14	12	,	,	PUNCT
ajfa-14469	14	13	vol	vol	NOUN
ajfa-14469	14	14	.	.	PROPN
ajfa-14469	14	15	11	11	NUM
ajfa-14469	14	16	,	,	PUNCT
ajfa-14469	14	17	no	no	INTJ
ajfa-14469	14	18	.	.	NOUN
ajfa-14469	14	19	1	1	NUM
ajfa-14469	14	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	14	21	77	77	NUM
ajfa-14469	14	22	introduction	introduction	NOUN
ajfa-14469	14	23	public	public	ADJ
ajfa-14469	14	24	financial	financial	ADJ
ajfa-14469	14	25	management	management	NOUN
ajfa-14469	14	26	is	be	AUX
ajfa-14469	14	27	an	an	DET
ajfa-14469	14	28	important	important	ADJ
ajfa-14469	14	29	part	part	NOUN
ajfa-14469	14	30	of	of	ADP
ajfa-14469	14	31	every	every	DET
ajfa-14469	14	32	country	country	NOUN
ajfa-14469	14	33	.	.	PUNCT
ajfa-14469	15	1	it	it	PRON
ajfa-14469	15	2	involves	involve	VERB
ajfa-14469	15	3	with	with	ADP
ajfa-14469	15	4	the	the	DET
ajfa-14469	15	5	national	national	ADJ
ajfa-14469	15	6	development	development	NOUN
ajfa-14469	15	7	of	of	ADP
ajfa-14469	15	8	the	the	DET
ajfa-14469	15	9	country	country	NOUN
ajfa-14469	15	10	.	.	PUNCT
ajfa-14469	16	1	financial	financial	ADJ
ajfa-14469	16	2	statement	statement	NOUN
ajfa-14469	16	3	provides	provide	VERB
ajfa-14469	16	4	financial	financial	ADJ
ajfa-14469	16	5	information	information	NOUN
ajfa-14469	16	6	to	to	ADP
ajfa-14469	16	7	the	the	DET
ajfa-14469	16	8	economic	economic	ADJ
ajfa-14469	16	9	decision	decision	NOUN
ajfa-14469	16	10	makers	maker	NOUN
ajfa-14469	16	11	.	.	PUNCT
ajfa-14469	17	1	today	today	NOUN
ajfa-14469	17	2	economic	economic	ADJ
ajfa-14469	17	3	decision	decision	NOUN
ajfa-14469	17	4	makers	maker	NOUN
ajfa-14469	17	5	are	be	AUX
ajfa-14469	17	6	expecting	expect	VERB
ajfa-14469	17	7	financial	financial	ADJ
ajfa-14469	17	8	and	and	CCONJ
ajfa-14469	17	9	relevant	relevant	ADJ
ajfa-14469	17	10	non	non	ADJ
ajfa-14469	17	11	-	-	ADJ
ajfa-14469	17	12	financial	financial	ADJ
ajfa-14469	17	13	information	information	NOUN
ajfa-14469	17	14	for	for	ADP
ajfa-14469	17	15	their	their	PRON
ajfa-14469	17	16	effective	effective	ADJ
ajfa-14469	17	17	decision	decision	NOUN
ajfa-14469	17	18	making	making	NOUN
ajfa-14469	17	19	.	.	PUNCT
ajfa-14469	18	1	public	public	ADJ
ajfa-14469	18	2	sector	sector	NOUN
ajfa-14469	18	3	organization	organization	NOUN
ajfa-14469	18	4	is	be	AUX
ajfa-14469	18	5	one	one	NUM
ajfa-14469	18	6	of	of	ADP
ajfa-14469	18	7	the	the	DET
ajfa-14469	18	8	high	high	ADJ
ajfa-14469	18	9	level	level	NOUN
ajfa-14469	18	10	expenditure	expenditure	NOUN
ajfa-14469	18	11	organizations	organization	NOUN
ajfa-14469	18	12	in	in	ADP
ajfa-14469	18	13	sri	sri	PROPN
ajfa-14469	18	14	lanka	lanka	PROPN
ajfa-14469	18	15	.	.	PUNCT
ajfa-14469	19	1	mostly	mostly	ADV
ajfa-14469	19	2	public	public	ADJ
ajfa-14469	19	3	sector	sector	NOUN
ajfa-14469	19	4	organizations	organization	NOUN
ajfa-14469	19	5	involve	involve	VERB
ajfa-14469	19	6	with	with	ADP
ajfa-14469	19	7	public	public	ADJ
ajfa-14469	19	8	expenditure	expenditure	NOUN
ajfa-14469	19	9	here	here	ADV
ajfa-14469	19	10	income	income	NOUN
ajfa-14469	19	11	generation	generation	NOUN
ajfa-14469	19	12	of	of	ADP
ajfa-14469	19	13	public	public	ADJ
ajfa-14469	19	14	sector	sector	NOUN
ajfa-14469	19	15	organization	organization	NOUN
ajfa-14469	19	16	is	be	AUX
ajfa-14469	19	17	very	very	ADV
ajfa-14469	19	18	low	low	ADJ
ajfa-14469	19	19	level	level	NOUN
ajfa-14469	19	20	.	.	PUNCT
ajfa-14469	20	1	a	a	DET
ajfa-14469	20	2	huge	huge	ADJ
ajfa-14469	20	3	amount	amount	NOUN
ajfa-14469	20	4	of	of	ADP
ajfa-14469	20	5	money	money	NOUN
ajfa-14469	20	6	spends	spend	VERB
ajfa-14469	20	7	for	for	ADP
ajfa-14469	20	8	the	the	DET
ajfa-14469	20	9	total	total	ADJ
ajfa-14469	20	10	recurrent	recurrent	ADJ
ajfa-14469	20	11	expenditure	expenditure	NOUN
ajfa-14469	20	12	and	and	CCONJ
ajfa-14469	20	13	total	total	ADJ
ajfa-14469	20	14	public	public	ADJ
ajfa-14469	20	15	investment	investment	NOUN
ajfa-14469	20	16	of	of	ADP
ajfa-14469	20	17	the	the	DET
ajfa-14469	20	18	country	country	NOUN
ajfa-14469	20	19	.	.	PUNCT
ajfa-14469	21	1	according	accord	VERB
ajfa-14469	21	2	to	to	ADP
ajfa-14469	21	3	annual	annual	ADJ
ajfa-14469	21	4	report	report	NOUN
ajfa-14469	21	5	(	(	PUNCT
ajfa-14469	21	6	2017	2017	NUM
ajfa-14469	21	7	)	)	PUNCT
ajfa-14469	21	8	of	of	ADP
ajfa-14469	21	9	sri	sri	PROPN
ajfa-14469	21	10	lanka	lanka	PROPN
ajfa-14469	21	11	,	,	PUNCT
ajfa-14469	21	12	it	it	PRON
ajfa-14469	21	13	can	can	AUX
ajfa-14469	21	14	be	be	AUX
ajfa-14469	21	15	seen	see	VERB
ajfa-14469	21	16	that	that	SCONJ
ajfa-14469	21	17	total	total	ADJ
ajfa-14469	21	18	recurrent	recurrent	ADJ
ajfa-14469	21	19	expenditure	expenditure	NOUN
ajfa-14469	21	20	was	be	AUX
ajfa-14469	21	21	rs	rs	ADJ
ajfa-14469	21	22	.	.	PUNCT
ajfa-14469	22	1	1,945,575,039,924	1,945,575,039,924	NUM
ajfa-14469	22	2	and	and	CCONJ
ajfa-14469	22	3	total	total	ADJ
ajfa-14469	22	4	public	public	ADJ
ajfa-14469	22	5	investment	investment	NOUN
ajfa-14469	22	6	was	be	AUX
ajfa-14469	22	7	rs	rs	ADJ
ajfa-14469	22	8	.	.	PUNCT
ajfa-14469	23	1	657,530,018,379	657,530,018,379	NUM
ajfa-14469	23	2	in	in	ADP
ajfa-14469	23	3	sri	sri	PROPN
ajfa-14469	23	4	lanka	lanka	PROPN
ajfa-14469	23	5	.	.	PUNCT
ajfa-14469	24	1	administrative	administrative	ADJ
ajfa-14469	24	2	structure	structure	NOUN
ajfa-14469	24	3	of	of	ADP
ajfa-14469	24	4	sri	sri	PROPN
ajfa-14469	24	5	lanka	lanka	PROPN
ajfa-14469	24	6	has	have	VERB
ajfa-14469	24	7	three	three	NUM
ajfa-14469	24	8	major	major	ADJ
ajfa-14469	24	9	structures	structure	NOUN
ajfa-14469	24	10	such	such	ADJ
ajfa-14469	24	11	as	as	ADP
ajfa-14469	24	12	central	central	ADJ
ajfa-14469	24	13	government	government	NOUN
ajfa-14469	24	14	,	,	PUNCT
ajfa-14469	24	15	provincial	provincial	ADJ
ajfa-14469	24	16	government	government	NOUN
ajfa-14469	24	17	and	and	CCONJ
ajfa-14469	24	18	local	local	ADJ
ajfa-14469	24	19	government	government	NOUN
ajfa-14469	24	20	.	.	PUNCT
ajfa-14469	25	1	here	here	ADV
ajfa-14469	25	2	public	public	ADJ
ajfa-14469	25	3	sector	sector	NOUN
ajfa-14469	25	4	accounting	accounting	NOUN
ajfa-14469	25	5	practices	practice	NOUN
ajfa-14469	25	6	are	be	AUX
ajfa-14469	25	7	different	different	ADJ
ajfa-14469	25	8	in	in	ADP
ajfa-14469	25	9	above	above	ADP
ajfa-14469	25	10	three	three	NUM
ajfa-14469	25	11	structures	structure	NOUN
ajfa-14469	25	12	of	of	ADP
ajfa-14469	25	13	the	the	DET
ajfa-14469	25	14	administration	administration	NOUN
ajfa-14469	25	15	.	.	PUNCT
ajfa-14469	26	1	most	most	ADJ
ajfa-14469	26	2	of	of	ADP
ajfa-14469	26	3	the	the	DET
ajfa-14469	26	4	public	public	ADJ
ajfa-14469	26	5	sector	sector	NOUN
ajfa-14469	26	6	organizations	organization	NOUN
ajfa-14469	26	7	are	be	AUX
ajfa-14469	26	8	preparing	prepare	VERB
ajfa-14469	26	9	their	their	PRON
ajfa-14469	26	10	accounts	account	NOUN
ajfa-14469	26	11	based	base	VERB
ajfa-14469	26	12	on	on	ADP
ajfa-14469	26	13	cash	cash	NOUN
ajfa-14469	26	14	basis	basis	NOUN
ajfa-14469	26	15	.	.	PUNCT
ajfa-14469	27	1	payables	payable	NOUN
ajfa-14469	27	2	and	and	CCONJ
ajfa-14469	27	3	receivables	receivable	NOUN
ajfa-14469	27	4	do	do	AUX
ajfa-14469	27	5	not	not	PART
ajfa-14469	27	6	reflect	reflect	VERB
ajfa-14469	27	7	in	in	ADP
ajfa-14469	27	8	the	the	DET
ajfa-14469	27	9	final	final	ADJ
ajfa-14469	27	10	accounts	account	NOUN
ajfa-14469	27	11	of	of	ADP
ajfa-14469	27	12	the	the	DET
ajfa-14469	27	13	public	public	ADJ
ajfa-14469	27	14	sector	sector	NOUN
ajfa-14469	27	15	organization	organization	NOUN
ajfa-14469	27	16	.	.	PUNCT
ajfa-14469	28	1	further	far	ADV
ajfa-14469	28	2	it	it	PRON
ajfa-14469	28	3	can	can	AUX
ajfa-14469	28	4	be	be	AUX
ajfa-14469	28	5	seen	see	VERB
ajfa-14469	28	6	that	that	SCONJ
ajfa-14469	28	7	most	most	ADJ
ajfa-14469	28	8	of	of	ADP
ajfa-14469	28	9	the	the	DET
ajfa-14469	28	10	public	public	ADJ
ajfa-14469	28	11	sector	sector	NOUN
ajfa-14469	28	12	organizations	organization	NOUN
ajfa-14469	28	13	do	do	AUX
ajfa-14469	28	14	not	not	PART
ajfa-14469	28	15	prepare	prepare	VERB
ajfa-14469	28	16	statement	statement	NOUN
ajfa-14469	28	17	of	of	ADP
ajfa-14469	28	18	financial	financial	ADJ
ajfa-14469	28	19	position	position	NOUN
ajfa-14469	28	20	.	.	PUNCT
ajfa-14469	29	1	due	due	ADP
ajfa-14469	29	2	to	to	ADP
ajfa-14469	29	3	that	that	PRON
ajfa-14469	29	4	such	such	ADJ
ajfa-14469	29	5	public	public	ADJ
ajfa-14469	29	6	sector	sector	NOUN
ajfa-14469	29	7	organization	organization	NOUN
ajfa-14469	29	8	does	do	AUX
ajfa-14469	29	9	not	not	PART
ajfa-14469	29	10	know	know	VERB
ajfa-14469	29	11	about	about	ADP
ajfa-14469	29	12	their	their	PRON
ajfa-14469	29	13	total	total	ADJ
ajfa-14469	29	14	assets	asset	NOUN
ajfa-14469	29	15	and	and	CCONJ
ajfa-14469	29	16	liabilities	liability	NOUN
ajfa-14469	29	17	.	.	PUNCT
ajfa-14469	30	1	government	government	NOUN
ajfa-14469	30	2	accountant	accountant	NOUN
ajfa-14469	30	3	has	have	VERB
ajfa-14469	30	4	a	a	DET
ajfa-14469	30	5	major	major	ADJ
ajfa-14469	30	6	role	role	NOUN
ajfa-14469	30	7	in	in	ADP
ajfa-14469	30	8	the	the	DET
ajfa-14469	30	9	public	public	ADJ
ajfa-14469	30	10	sector	sector	NOUN
ajfa-14469	30	11	accounting	accounting	NOUN
ajfa-14469	30	12	practices	practice	NOUN
ajfa-14469	30	13	of	of	ADP
ajfa-14469	30	14	sri	sri	PROPN
ajfa-14469	30	15	lanka	lanka	PROPN
ajfa-14469	30	16	.	.	PUNCT
ajfa-14469	31	1	most	most	ADJ
ajfa-14469	31	2	of	of	ADP
ajfa-14469	31	3	the	the	DET
ajfa-14469	31	4	public	public	ADJ
ajfa-14469	31	5	sector	sector	NOUN
ajfa-14469	31	6	organization	organization	NOUN
ajfa-14469	31	7	has	have	VERB
ajfa-14469	31	8	government	government	NOUN
ajfa-14469	31	9	accountant	accountant	NOUN
ajfa-14469	31	10	even	even	ADV
ajfa-14469	31	11	though	though	SCONJ
ajfa-14469	31	12	there	there	PRON
ajfa-14469	31	13	is	be	VERB
ajfa-14469	31	14	no	no	DET
ajfa-14469	31	15	government	government	NOUN
ajfa-14469	31	16	accountant	accountant	NOUN
ajfa-14469	31	17	in	in	ADP
ajfa-14469	31	18	the	the	DET
ajfa-14469	31	19	pradeshiya	pradeshiya	PROPN
ajfa-14469	31	20	sabha	sabha	NOUN
ajfa-14469	31	21	.	.	PUNCT
ajfa-14469	32	1	there	there	PRON
ajfa-14469	32	2	are	be	VERB
ajfa-14469	32	3	a	a	DET
ajfa-14469	32	4	number	number	NOUN
ajfa-14469	32	5	of	of	ADP
ajfa-14469	32	6	publications	publication	NOUN
ajfa-14469	32	7	such	such	ADJ
ajfa-14469	32	8	as	as	ADP
ajfa-14469	32	9	public	public	ADJ
ajfa-14469	32	10	procurement	procurement	NOUN
ajfa-14469	32	11	manual	manual	NOUN
ajfa-14469	32	12	,	,	PUNCT
ajfa-14469	32	13	guidelines	guideline	NOUN
ajfa-14469	32	14	,	,	PUNCT
ajfa-14469	32	15	financial	financial	ADJ
ajfa-14469	32	16	regulations	regulation	NOUN
ajfa-14469	32	17	,	,	PUNCT
ajfa-14469	32	18	administration	administration	NOUN
ajfa-14469	32	19	regulations	regulation	NOUN
ajfa-14469	32	20	and	and	CCONJ
ajfa-14469	32	21	circulars	circular	NOUN
ajfa-14469	32	22	which	which	PRON
ajfa-14469	32	23	are	be	AUX
ajfa-14469	32	24	providing	provide	VERB
ajfa-14469	32	25	guidance	guidance	NOUN
ajfa-14469	32	26	for	for	ADP
ajfa-14469	32	27	the	the	DET
ajfa-14469	32	28	public	public	ADJ
ajfa-14469	32	29	sector	sector	NOUN
ajfa-14469	32	30	accounting	accounting	NOUN
ajfa-14469	32	31	practices	practice	NOUN
ajfa-14469	32	32	in	in	ADP
ajfa-14469	32	33	the	the	DET
ajfa-14469	32	34	sri	sri	PROPN
ajfa-14469	32	35	lanka	lanka	PROPN
ajfa-14469	32	36	.	.	PUNCT
ajfa-14469	33	1	there	there	PRON
ajfa-14469	33	2	is	be	VERB
ajfa-14469	33	3	software	software	NOUN
ajfa-14469	33	4	for	for	ADP
ajfa-14469	33	5	the	the	DET
ajfa-14469	33	6	accounts	account	NOUN
ajfa-14469	33	7	preparation	preparation	NOUN
ajfa-14469	33	8	of	of	ADP
ajfa-14469	33	9	public	public	ADJ
ajfa-14469	33	10	sector	sector	NOUN
ajfa-14469	33	11	organization	organization	NOUN
ajfa-14469	33	12	and	and	CCONJ
ajfa-14469	33	13	software	software	NOUN
ajfa-14469	33	14	for	for	ADP
ajfa-14469	33	15	the	the	DET
ajfa-14469	33	16	salary	salary	NOUN
ajfa-14469	33	17	preparation	preparation	NOUN
ajfa-14469	33	18	in	in	ADP
ajfa-14469	33	19	the	the	DET
ajfa-14469	33	20	sri	sri	PROPN
ajfa-14469	33	21	lanka	lanka	PROPN
ajfa-14469	33	22	.	.	PUNCT
ajfa-14469	34	1	there	there	PRON
ajfa-14469	34	2	is	be	VERB
ajfa-14469	34	3	no	no	DET
ajfa-14469	34	4	a	a	DET
ajfa-14469	34	5	specific	specific	ADJ
ajfa-14469	34	6	software	software	NOUN
ajfa-14469	34	7	for	for	ADP
ajfa-14469	34	8	the	the	DET
ajfa-14469	34	9	assets	asset	NOUN
ajfa-14469	34	10	management	management	NOUN
ajfa-14469	34	11	of	of	ADP
ajfa-14469	34	12	the	the	DET
ajfa-14469	34	13	government	government	NOUN
ajfa-14469	34	14	organizations	organization	NOUN
ajfa-14469	34	15	in	in	ADP
ajfa-14469	34	16	sri	sri	PROPN
ajfa-14469	34	17	lanka	lanka	PROPN
ajfa-14469	34	18	.	.	PUNCT
ajfa-14469	35	1	most	most	ADJ
ajfa-14469	35	2	of	of	ADP
ajfa-14469	35	3	the	the	DET
ajfa-14469	35	4	country	country	NOUN
ajfa-14469	35	5	is	be	AUX
ajfa-14469	35	6	trying	try	VERB
ajfa-14469	35	7	to	to	PART
ajfa-14469	35	8	adopt	adopt	VERB
ajfa-14469	35	9	accrual	accrual	ADJ
ajfa-14469	35	10	basis	basis	NOUN
ajfa-14469	35	11	accounting	accounting	NOUN
ajfa-14469	35	12	practices	practice	NOUN
ajfa-14469	35	13	in	in	ADP
ajfa-14469	35	14	the	the	DET
ajfa-14469	35	15	public	public	ADJ
ajfa-14469	35	16	sector	sector	NOUN
ajfa-14469	35	17	.	.	PUNCT
ajfa-14469	36	1	sri	sri	PROPN
ajfa-14469	36	2	lanka	lanka	PROPN
ajfa-14469	36	3	is	be	AUX
ajfa-14469	36	4	trying	try	VERB
ajfa-14469	36	5	to	to	PART
ajfa-14469	36	6	adopt	adopt	VERB
ajfa-14469	36	7	accrual	accrual	ADJ
ajfa-14469	36	8	basis	basis	NOUN
ajfa-14469	36	9	accounting	accounting	NOUN
ajfa-14469	36	10	practices	practice	NOUN
ajfa-14469	36	11	in	in	ADP
ajfa-14469	36	12	the	the	DET
ajfa-14469	36	13	public	public	ADJ
ajfa-14469	36	14	sector	sector	NOUN
ajfa-14469	36	15	.	.	PUNCT
ajfa-14469	37	1	here	here	ADV
ajfa-14469	37	2	provincial	provincial	ADJ
ajfa-14469	37	3	council	council	NOUN
ajfa-14469	37	4	and	and	CCONJ
ajfa-14469	37	5	local	local	ADJ
ajfa-14469	37	6	authorities	authority	NOUN
ajfa-14469	37	7	start	start	VERB
ajfa-14469	37	8	to	to	PART
ajfa-14469	37	9	prepare	prepare	VERB
ajfa-14469	37	10	the	the	DET
ajfa-14469	37	11	accounts	account	NOUN
ajfa-14469	37	12	on	on	ADP
ajfa-14469	37	13	accrual	accrual	ADJ
ajfa-14469	37	14	basis	basis	NOUN
ajfa-14469	37	15	.	.	PUNCT
ajfa-14469	38	1	also	also	ADV
ajfa-14469	38	2	government	government	NOUN
ajfa-14469	38	3	owned	own	VERB
ajfa-14469	38	4	public	public	ADJ
ajfa-14469	38	5	enterprises	enterprise	NOUN
ajfa-14469	38	6	and	and	CCONJ
ajfa-14469	38	7	companies	company	NOUN
ajfa-14469	38	8	prepare	prepare	VERB
ajfa-14469	38	9	the	the	DET
ajfa-14469	38	10	financial	financial	ADJ
ajfa-14469	38	11	statements	statement	NOUN
ajfa-14469	38	12	based	base	VERB
ajfa-14469	38	13	on	on	ADP
ajfa-14469	38	14	accrual	accrual	ADJ
ajfa-14469	38	15	basis	basis	NOUN
ajfa-14469	38	16	.	.	PUNCT
ajfa-14469	39	1	chartered	chartered	ADJ
ajfa-14469	39	2	accountant	accountant	NOUN
ajfa-14469	39	3	of	of	ADP
ajfa-14469	39	4	sri	sri	PROPN
ajfa-14469	39	5	lanka	lanka	PROPN
ajfa-14469	39	6	has	have	VERB
ajfa-14469	39	7	best	good	ADJ
ajfa-14469	39	8	annual	annual	ADJ
ajfa-14469	39	9	report	report	NOUN
ajfa-14469	39	10	and	and	CCONJ
ajfa-14469	39	11	accounts	account	VERB
ajfa-14469	39	12	awards	award	NOUN
ajfa-14469	39	13	competition	competition	NOUN
ajfa-14469	39	14	for	for	ADP
ajfa-14469	39	15	the	the	DET
ajfa-14469	39	16	public	public	ADJ
ajfa-14469	39	17	sector	sector	NOUN
ajfa-14469	39	18	.	.	PUNCT
ajfa-14469	40	1	the	the	DET
ajfa-14469	40	2	main	main	ADJ
ajfa-14469	40	3	aim	aim	NOUN
ajfa-14469	40	4	of	of	ADP
ajfa-14469	40	5	the	the	DET
ajfa-14469	40	6	initiation	initiation	NOUN
ajfa-14469	40	7	is	be	AUX
ajfa-14469	40	8	to	to	PART
ajfa-14469	40	9	improve	improve	VERB
ajfa-14469	40	10	the	the	DET
ajfa-14469	40	11	quality	quality	NOUN
ajfa-14469	40	12	of	of	ADP
ajfa-14469	40	13	the	the	DET
ajfa-14469	40	14	annual	annual	ADJ
ajfa-14469	40	15	report	report	NOUN
ajfa-14469	40	16	of	of	ADP
ajfa-14469	40	17	the	the	DET
ajfa-14469	40	18	public	public	ADJ
ajfa-14469	40	19	sector	sector	NOUN
ajfa-14469	40	20	and	and	CCONJ
ajfa-14469	40	21	promote	promote	VERB
ajfa-14469	40	22	accrual	accrual	ADJ
ajfa-14469	40	23	basis	basis	NOUN
ajfa-14469	40	24	accounting	accounting	NOUN
ajfa-14469	40	25	practices	practice	NOUN
ajfa-14469	40	26	in	in	ADP
ajfa-14469	40	27	the	the	DET
ajfa-14469	40	28	public	public	ADJ
ajfa-14469	40	29	sector	sector	NOUN
ajfa-14469	40	30	.	.	PUNCT
ajfa-14469	41	1	the	the	DET
ajfa-14469	41	2	government	government	NOUN
ajfa-14469	41	3	of	of	ADP
ajfa-14469	41	4	sri	sri	PROPN
ajfa-14469	41	5	lanka	lanka	PROPN
ajfa-14469	41	6	spends	spend	VERB
ajfa-14469	41	7	a	a	DET
ajfa-14469	41	8	huge	huge	ADJ
ajfa-14469	41	9	amount	amount	NOUN
ajfa-14469	41	10	of	of	ADP
ajfa-14469	41	11	money	money	NOUN
ajfa-14469	41	12	to	to	PART
ajfa-14469	41	13	give	give	VERB
ajfa-14469	41	14	training	training	NOUN
ajfa-14469	41	15	for	for	ADP
ajfa-14469	41	16	the	the	DET
ajfa-14469	41	17	public	public	ADJ
ajfa-14469	41	18	officers	officer	NOUN
ajfa-14469	41	19	on	on	ADP
ajfa-14469	41	20	the	the	DET
ajfa-14469	41	21	public	public	ADJ
ajfa-14469	41	22	sector	sector	NOUN
ajfa-14469	41	23	accounting	accounting	NOUN
ajfa-14469	41	24	practices	practice	NOUN
ajfa-14469	41	25	and	and	CCONJ
ajfa-14469	41	26	accrual	accrual	ADJ
ajfa-14469	41	27	basis	basis	NOUN
ajfa-14469	41	28	accounting	accounting	NOUN
ajfa-14469	41	29	practices	practice	NOUN
ajfa-14469	41	30	in	in	ADP
ajfa-14469	41	31	the	the	DET
ajfa-14469	41	32	public	public	ADJ
ajfa-14469	41	33	sector	sector	NOUN
ajfa-14469	41	34	.	.	PUNCT
ajfa-14469	42	1	however	however	ADV
ajfa-14469	42	2	public	public	ADJ
ajfa-14469	42	3	sector	sector	NOUN
ajfa-14469	42	4	firms	firm	NOUN
ajfa-14469	42	5	are	be	AUX
ajfa-14469	42	6	unable	unable	ADJ
ajfa-14469	42	7	to	to	PART
ajfa-14469	42	8	adopt	adopt	VERB
ajfa-14469	42	9	the	the	DET
ajfa-14469	42	10	accrual	accrual	ADJ
ajfa-14469	42	11	basis	basis	NOUN
ajfa-14469	42	12	accounting	accounting	NOUN
ajfa-14469	42	13	practices	practice	NOUN
ajfa-14469	42	14	in	in	ADP
ajfa-14469	42	15	sri	sri	PROPN
ajfa-14469	42	16	lanka	lanka	PROPN
ajfa-14469	42	17	.	.	PUNCT
ajfa-14469	43	1	literature	literature	PROPN
ajfa-14469	43	2	review	review	PROPN
ajfa-14469	43	3	a	a	PRON
ajfa-14469	43	4	)	)	PUNCT
ajfa-14469	43	5	theoretical	theoretical	ADJ
ajfa-14469	43	6	review	review	NOUN
ajfa-14469	43	7	public	public	ADJ
ajfa-14469	43	8	financial	financial	ADJ
ajfa-14469	43	9	reporting	reporting	NOUN
ajfa-14469	43	10	practices	practice	NOUN
ajfa-14469	43	11	in	in	ADP
ajfa-14469	43	12	sri	sri	PROPN
ajfa-14469	43	13	lanka	lanka	PROPN
ajfa-14469	43	14	generally	generally	ADV
ajfa-14469	43	15	government	government	NOUN
ajfa-14469	43	16	departments	department	NOUN
ajfa-14469	43	17	are	be	AUX
ajfa-14469	43	18	preparing	prepare	VERB
ajfa-14469	43	19	its	its	PRON
ajfa-14469	43	20	budget	budget	NOUN
ajfa-14469	43	21	then	then	ADV
ajfa-14469	43	22	allocation	allocation	NOUN
ajfa-14469	43	23	is	be	AUX
ajfa-14469	43	24	allocated	allocate	VERB
ajfa-14469	43	25	asian	asian	ADJ
ajfa-14469	43	26	journal	journal	NOUN
ajfa-14469	43	27	of	of	ADP
ajfa-14469	43	28	finance	finance	PROPN
ajfa-14469	43	29	&	&	CCONJ
ajfa-14469	43	30	accounting	accounting	PROPN
ajfa-14469	43	31	issn	issn	PROPN
ajfa-14469	43	32	1946	1946	NUM
ajfa-14469	43	33	-	-	PUNCT
ajfa-14469	43	34	052x	052x	PROPN
ajfa-14469	43	35	2019	2019	NUM
ajfa-14469	43	36	,	,	PUNCT
ajfa-14469	43	37	vol	vol	NOUN
ajfa-14469	43	38	.	.	PROPN
ajfa-14469	44	1	11	11	NUM
ajfa-14469	44	2	,	,	PUNCT
ajfa-14469	44	3	no	no	INTJ
ajfa-14469	44	4	.	.	NOUN
ajfa-14469	44	5	1	1	NUM
ajfa-14469	44	6	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	44	7	78	78	NUM
ajfa-14469	44	8	according	accord	VERB
ajfa-14469	44	9	to	to	ADP
ajfa-14469	44	10	the	the	DET
ajfa-14469	44	11	budget	budget	NOUN
ajfa-14469	44	12	of	of	ADP
ajfa-14469	44	13	the	the	DET
ajfa-14469	44	14	particular	particular	ADJ
ajfa-14469	44	15	government	government	NOUN
ajfa-14469	44	16	department	department	NOUN
ajfa-14469	44	17	in	in	ADP
ajfa-14469	44	18	sri	sri	PROPN
ajfa-14469	44	19	lanka	lanka	PROPN
ajfa-14469	44	20	.	.	PUNCT
ajfa-14469	45	1	then	then	ADV
ajfa-14469	45	2	fund	fund	NOUN
ajfa-14469	45	3	is	be	AUX
ajfa-14469	45	4	released	release	VERB
ajfa-14469	45	5	for	for	ADP
ajfa-14469	45	6	the	the	DET
ajfa-14469	45	7	central	central	ADJ
ajfa-14469	45	8	,	,	PUNCT
ajfa-14469	45	9	provincial	provincial	ADJ
ajfa-14469	45	10	and	and	CCONJ
ajfa-14469	45	11	local	local	ADJ
ajfa-14469	45	12	government	government	NOUN
ajfa-14469	45	13	of	of	ADP
ajfa-14469	45	14	the	the	DET
ajfa-14469	45	15	sri	sri	PROPN
ajfa-14469	45	16	lanka	lanka	PROPN
ajfa-14469	45	17	by	by	ADP
ajfa-14469	45	18	the	the	DET
ajfa-14469	45	19	general	general	ADJ
ajfa-14469	45	20	treasury	treasury	PROPN
ajfa-14469	45	21	.	.	PUNCT
ajfa-14469	46	1	provincial	provincial	ADJ
ajfa-14469	46	2	treasury	treasury	NOUN
ajfa-14469	46	3	has	have	VERB
ajfa-14469	46	4	responsibility	responsibility	NOUN
ajfa-14469	46	5	to	to	PART
ajfa-14469	46	6	release	release	VERB
ajfa-14469	46	7	fund	fund	NOUN
ajfa-14469	46	8	for	for	ADP
ajfa-14469	46	9	the	the	DET
ajfa-14469	46	10	provincial	provincial	ADJ
ajfa-14469	46	11	and	and	CCONJ
ajfa-14469	46	12	local	local	ADJ
ajfa-14469	46	13	government	government	NOUN
ajfa-14469	46	14	of	of	ADP
ajfa-14469	46	15	sri	sri	PROPN
ajfa-14469	46	16	lanka	lanka	PROPN
ajfa-14469	46	17	.	.	PUNCT
ajfa-14469	47	1	then	then	ADV
ajfa-14469	47	2	particular	particular	ADJ
ajfa-14469	47	3	government	government	NOUN
ajfa-14469	47	4	department	department	NOUN
ajfa-14469	47	5	has	have	VERB
ajfa-14469	47	6	the	the	DET
ajfa-14469	47	7	responsibility	responsibility	NOUN
ajfa-14469	47	8	to	to	PART
ajfa-14469	47	9	report	report	VERB
ajfa-14469	47	10	on	on	ADP
ajfa-14469	47	11	its	its	PRON
ajfa-14469	47	12	income	income	NOUN
ajfa-14469	47	13	and	and	CCONJ
ajfa-14469	47	14	expenditure	expenditure	NOUN
ajfa-14469	47	15	for	for	ADP
ajfa-14469	47	16	that	that	DET
ajfa-14469	47	17	particular	particular	ADJ
ajfa-14469	47	18	financial	financial	ADJ
ajfa-14469	47	19	year	year	NOUN
ajfa-14469	47	20	.	.	PUNCT
ajfa-14469	48	1	financial	financial	ADJ
ajfa-14469	48	2	year	year	NOUN
ajfa-14469	48	3	starts	start	VERB
ajfa-14469	48	4	on	on	ADP
ajfa-14469	48	5	1st	1st	ADJ
ajfa-14469	48	6	january	january	NOUN
ajfa-14469	48	7	and	and	CCONJ
ajfa-14469	48	8	end	end	VERB
ajfa-14469	48	9	on	on	ADP
ajfa-14469	48	10	31st	31st	ADJ
ajfa-14469	48	11	december	december	PROPN
ajfa-14469	48	12	of	of	ADP
ajfa-14469	48	13	the	the	DET
ajfa-14469	48	14	same	same	ADJ
ajfa-14469	48	15	year	year	NOUN
ajfa-14469	48	16	.	.	PUNCT
ajfa-14469	49	1	department	department	NOUN
ajfa-14469	49	2	of	of	ADP
ajfa-14469	49	3	state	state	PROPN
ajfa-14469	49	4	account	account	NOUN
ajfa-14469	49	5	has	have	VERB
ajfa-14469	49	6	the	the	DET
ajfa-14469	49	7	responsibility	responsibility	NOUN
ajfa-14469	49	8	to	to	PART
ajfa-14469	49	9	prepare	prepare	VERB
ajfa-14469	49	10	accounts	account	NOUN
ajfa-14469	49	11	and	and	CCONJ
ajfa-14469	49	12	publish	publish	VERB
ajfa-14469	49	13	government	government	NOUN
ajfa-14469	49	14	final	final	ADJ
ajfa-14469	49	15	accounts	account	NOUN
ajfa-14469	49	16	.	.	PUNCT
ajfa-14469	50	1	for	for	ADP
ajfa-14469	50	2	example	example	NOUN
ajfa-14469	50	3	divisional	divisional	ADJ
ajfa-14469	50	4	secretariat	secretariat	NOUN
ajfa-14469	50	5	accounts	account	NOUN
ajfa-14469	50	6	are	be	AUX
ajfa-14469	50	7	prepared	prepare	VERB
ajfa-14469	50	8	by	by	ADP
ajfa-14469	50	9	accountant	accountant	NOUN
ajfa-14469	50	10	of	of	ADP
ajfa-14469	50	11	that	that	DET
ajfa-14469	50	12	particular	particular	ADJ
ajfa-14469	50	13	divisional	divisional	ADJ
ajfa-14469	50	14	secretariat	secretariat	NOUN
ajfa-14469	50	15	office	office	NOUN
ajfa-14469	50	16	then	then	ADV
ajfa-14469	50	17	divisional	divisional	ADJ
ajfa-14469	50	18	secretariat	secretariat	NOUN
ajfa-14469	50	19	accounts	account	NOUN
ajfa-14469	50	20	send	send	VERB
ajfa-14469	50	21	to	to	ADP
ajfa-14469	50	22	the	the	DET
ajfa-14469	50	23	chief	chief	ADJ
ajfa-14469	50	24	accountant	accountant	NOUN
ajfa-14469	50	25	of	of	ADP
ajfa-14469	50	26	district	district	NOUN
ajfa-14469	50	27	secretariat	secretariat	NOUN
ajfa-14469	50	28	.	.	PUNCT
ajfa-14469	51	1	chief	chief	ADJ
ajfa-14469	51	2	accountant	accountant	NOUN
ajfa-14469	51	3	has	have	VERB
ajfa-14469	51	4	responsibility	responsibility	NOUN
ajfa-14469	51	5	to	to	PART
ajfa-14469	51	6	accumulate	accumulate	VERB
ajfa-14469	51	7	all	all	DET
ajfa-14469	51	8	the	the	DET
ajfa-14469	51	9	divisional	divisional	ADJ
ajfa-14469	51	10	secretariat	secretariat	NOUN
ajfa-14469	51	11	accounts	account	NOUN
ajfa-14469	51	12	of	of	ADP
ajfa-14469	51	13	the	the	DET
ajfa-14469	51	14	district	district	NOUN
ajfa-14469	51	15	with	with	ADP
ajfa-14469	51	16	district	district	NOUN
ajfa-14469	51	17	secretariat	secretariat	NOUN
ajfa-14469	51	18	accounts	account	NOUN
ajfa-14469	51	19	.	.	PUNCT
ajfa-14469	52	1	then	then	ADV
ajfa-14469	52	2	final	final	ADJ
ajfa-14469	52	3	accounts	account	NOUN
ajfa-14469	52	4	of	of	ADP
ajfa-14469	52	5	the	the	DET
ajfa-14469	52	6	district	district	NOUN
ajfa-14469	52	7	send	send	VERB
ajfa-14469	52	8	to	to	ADP
ajfa-14469	52	9	the	the	DET
ajfa-14469	52	10	department	department	PROPN
ajfa-14469	52	11	of	of	ADP
ajfa-14469	52	12	state	state	NOUN
ajfa-14469	52	13	accounts	account	NOUN
ajfa-14469	52	14	,	,	PUNCT
ajfa-14469	52	15	general	general	ADJ
ajfa-14469	52	16	treasury	treasury	PROPN
ajfa-14469	52	17	of	of	ADP
ajfa-14469	52	18	sri	sri	PROPN
ajfa-14469	52	19	lanka	lanka	PROPN
ajfa-14469	52	20	.	.	PUNCT
ajfa-14469	53	1	all	all	DET
ajfa-14469	53	2	other	other	ADJ
ajfa-14469	53	3	government	government	NOUN
ajfa-14469	53	4	organizations	organization	NOUN
ajfa-14469	53	5	are	be	AUX
ajfa-14469	53	6	practicing	practice	VERB
ajfa-14469	53	7	like	like	INTJ
ajfa-14469	53	8	above	above	ADP
ajfa-14469	53	9	example	example	NOUN
ajfa-14469	53	10	in	in	ADP
ajfa-14469	53	11	sri	sri	PROPN
ajfa-14469	53	12	lanka	lanka	PROPN
ajfa-14469	53	13	.	.	PUNCT
ajfa-14469	54	1	most	most	ADJ
ajfa-14469	54	2	of	of	ADP
ajfa-14469	54	3	the	the	DET
ajfa-14469	54	4	government	government	NOUN
ajfa-14469	54	5	organization	organization	NOUN
ajfa-14469	54	6	is	be	AUX
ajfa-14469	54	7	practicing	practice	VERB
ajfa-14469	54	8	software	software	NOUN
ajfa-14469	54	9	for	for	ADP
ajfa-14469	54	10	their	their	PRON
ajfa-14469	54	11	financial	financial	ADJ
ajfa-14469	54	12	reporting	reporting	NOUN
ajfa-14469	54	13	which	which	PRON
ajfa-14469	54	14	is	be	AUX
ajfa-14469	54	15	computerized	computerize	VERB
ajfa-14469	54	16	integrated	integrated	ADJ
ajfa-14469	54	17	government	government	NOUN
ajfa-14469	54	18	accounting	accounting	NOUN
ajfa-14469	54	19	system	system	NOUN
ajfa-14469	54	20	(	(	PUNCT
ajfa-14469	54	21	cigas	cigas	NOUN
ajfa-14469	54	22	)	)	PUNCT
ajfa-14469	54	23	.	.	PUNCT
ajfa-14469	55	1	according	accord	VERB
ajfa-14469	55	2	to	to	ADP
ajfa-14469	55	3	the	the	DET
ajfa-14469	55	4	financial	financial	ADJ
ajfa-14469	55	5	regulations	regulation	NOUN
ajfa-14469	55	6	and	and	CCONJ
ajfa-14469	55	7	treasury	treasury	NOUN
ajfa-14469	55	8	circulars	circular	NOUN
ajfa-14469	55	9	most	most	ADJ
ajfa-14469	55	10	of	of	ADP
ajfa-14469	55	11	the	the	DET
ajfa-14469	55	12	government	government	NOUN
ajfa-14469	55	13	organization	organization	NOUN
ajfa-14469	55	14	has	have	VERB
ajfa-14469	55	15	to	to	PART
ajfa-14469	55	16	prepare	prepare	VERB
ajfa-14469	55	17	the	the	DET
ajfa-14469	55	18	appropriation	appropriation	NOUN
ajfa-14469	55	19	accounts	account	NOUN
ajfa-14469	55	20	and	and	CCONJ
ajfa-14469	55	21	should	should	AUX
ajfa-14469	55	22	be	be	AUX
ajfa-14469	55	23	submitted	submit	VERB
ajfa-14469	55	24	to	to	ADP
ajfa-14469	55	25	department	department	NOUN
ajfa-14469	55	26	of	of	ADP
ajfa-14469	55	27	state	state	NOUN
ajfa-14469	55	28	accounts	account	NOUN
ajfa-14469	55	29	,	,	PUNCT
ajfa-14469	55	30	auditor	auditor	PROPN
ajfa-14469	55	31	general	general	PROPN
ajfa-14469	55	32	department	department	PROPN
ajfa-14469	55	33	and	and	CCONJ
ajfa-14469	55	34	chief	chief	ADJ
ajfa-14469	55	35	internal	internal	ADJ
ajfa-14469	55	36	auditor	auditor	NOUN
ajfa-14469	55	37	.	.	PUNCT
ajfa-14469	56	1	according	accord	VERB
ajfa-14469	56	2	to	to	ADP
ajfa-14469	56	3	the	the	DET
ajfa-14469	56	4	financial	financial	ADJ
ajfa-14469	56	5	regulation	regulation	NOUN
ajfa-14469	56	6	and	and	CCONJ
ajfa-14469	56	7	treasury	treasury	NOUN
ajfa-14469	56	8	circulars	circular	NOUN
ajfa-14469	56	9	the	the	DET
ajfa-14469	56	10	following	follow	VERB
ajfa-14469	56	11	accounts	account	NOUN
ajfa-14469	56	12	should	should	AUX
ajfa-14469	56	13	be	be	AUX
ajfa-14469	56	14	prepared	prepare	VERB
ajfa-14469	56	15	by	by	ADP
ajfa-14469	56	16	the	the	DET
ajfa-14469	56	17	government	government	NOUN
ajfa-14469	56	18	organizations	organization	NOUN
ajfa-14469	56	19	such	such	ADJ
ajfa-14469	56	20	as	as	ADP
ajfa-14469	56	21	,	,	PUNCT
ajfa-14469	56	22			PRON
ajfa-14469	56	23	annual	annual	ADJ
ajfa-14469	56	24	appropriation	appropriation	NOUN
ajfa-14469	56	25	accounts	account	NOUN
ajfa-14469	56	26	,	,	PUNCT
ajfa-14469	56	27			NOUN
ajfa-14469	56	28	advance	advance	NOUN
ajfa-14469	56	29	account	account	NOUN
ajfa-14469	56	30	,	,	PUNCT
ajfa-14469	56	31			PRON
ajfa-14469	56	32	imprest	imprest	PROPN
ajfa-14469	56	33	account	account	NOUN
ajfa-14469	56	34	,	,	PUNCT
ajfa-14469	56	35			NOUN
ajfa-14469	56	36	deposit	deposit	NOUN
ajfa-14469	56	37	accounts	account	VERB
ajfa-14469	56	38	etc	etc	X
ajfa-14469	56	39	.	.	PUNCT
ajfa-14469	57	1	most	most	ADJ
ajfa-14469	57	2	of	of	ADP
ajfa-14469	57	3	the	the	DET
ajfa-14469	57	4	government	government	NOUN
ajfa-14469	57	5	organization	organization	NOUN
ajfa-14469	57	6	does	do	AUX
ajfa-14469	57	7	not	not	PART
ajfa-14469	57	8	prepare	prepare	VERB
ajfa-14469	57	9	income	income	NOUN
ajfa-14469	57	10	statement	statement	NOUN
ajfa-14469	57	11	,	,	PUNCT
ajfa-14469	57	12	statement	statement	NOUN
ajfa-14469	57	13	of	of	ADP
ajfa-14469	57	14	financial	financial	ADJ
ajfa-14469	57	15	position	position	NOUN
ajfa-14469	57	16	and	and	CCONJ
ajfa-14469	57	17	cash	cash	NOUN
ajfa-14469	57	18	flow	flow	NOUN
ajfa-14469	57	19	statement	statement	NOUN
ajfa-14469	57	20	in	in	ADP
ajfa-14469	57	21	sri	sri	PROPN
ajfa-14469	57	22	lanka	lanka	PROPN
ajfa-14469	57	23	.	.	PUNCT
ajfa-14469	58	1	public	public	ADJ
ajfa-14469	58	2	assets	asset	NOUN
ajfa-14469	58	3	management	management	NOUN
ajfa-14469	58	4	practices	practice	NOUN
ajfa-14469	58	5	in	in	ADP
ajfa-14469	58	6	sri	sri	PROPN
ajfa-14469	58	7	lanka	lanka	PROPN
ajfa-14469	58	8	a	a	DET
ajfa-14469	58	9	huge	huge	ADJ
ajfa-14469	58	10	amount	amount	NOUN
ajfa-14469	58	11	of	of	ADP
ajfa-14469	58	12	money	money	NOUN
ajfa-14469	58	13	spends	spend	VERB
ajfa-14469	58	14	on	on	ADP
ajfa-14469	58	15	assets	asset	NOUN
ajfa-14469	58	16	purchase	purchase	NOUN
ajfa-14469	58	17	for	for	ADP
ajfa-14469	58	18	government	government	NOUN
ajfa-14469	58	19	organization	organization	NOUN
ajfa-14469	58	20	.	.	PUNCT
ajfa-14469	59	1	there	there	PRON
ajfa-14469	59	2	are	be	VERB
ajfa-14469	59	3	a	a	DET
ajfa-14469	59	4	lot	lot	NOUN
ajfa-14469	59	5	of	of	ADP
ajfa-14469	59	6	non	non	ADJ
ajfa-14469	59	7	-	-	ADJ
ajfa-14469	59	8	current	current	ADJ
ajfa-14469	59	9	assets	asset	NOUN
ajfa-14469	59	10	procurement	procurement	NOUN
ajfa-14469	59	11	for	for	ADP
ajfa-14469	59	12	the	the	DET
ajfa-14469	59	13	government	government	NOUN
ajfa-14469	59	14	organization	organization	NOUN
ajfa-14469	59	15	.	.	PUNCT
ajfa-14469	60	1	due	due	ADP
ajfa-14469	60	2	to	to	ADP
ajfa-14469	60	3	that	that	PRON
ajfa-14469	60	4	assets	asset	NOUN
ajfa-14469	60	5	management	management	NOUN
ajfa-14469	60	6	play	play	VERB
ajfa-14469	60	7	a	a	DET
ajfa-14469	60	8	vital	vital	ADJ
ajfa-14469	60	9	role	role	NOUN
ajfa-14469	60	10	in	in	ADP
ajfa-14469	60	11	the	the	DET
ajfa-14469	60	12	government	government	NOUN
ajfa-14469	60	13	organization	organization	NOUN
ajfa-14469	60	14	of	of	ADP
ajfa-14469	60	15	the	the	DET
ajfa-14469	60	16	sri	sri	PROPN
ajfa-14469	60	17	lanka	lanka	PROPN
ajfa-14469	60	18	.	.	PUNCT
ajfa-14469	61	1	according	accord	VERB
ajfa-14469	61	2	to	to	ADP
ajfa-14469	61	3	the	the	DET
ajfa-14469	61	4	financial	financial	ADJ
ajfa-14469	61	5	regulation	regulation	NOUN
ajfa-14469	61	6	every	every	DET
ajfa-14469	61	7	government	government	NOUN
ajfa-14469	61	8	organization	organization	NOUN
ajfa-14469	61	9	has	have	VERB
ajfa-14469	61	10	to	to	PART
ajfa-14469	61	11	do	do	VERB
ajfa-14469	61	12	annual	annual	ADJ
ajfa-14469	61	13	board	board	NOUN
ajfa-14469	61	14	of	of	ADP
ajfa-14469	61	15	survey	survey	NOUN
ajfa-14469	61	16	on	on	ADP
ajfa-14469	61	17	its	its	PRON
ajfa-14469	61	18	assets	asset	NOUN
ajfa-14469	61	19	like	like	ADP
ajfa-14469	61	20	stock	stock	NOUN
ajfa-14469	61	21	counting	counting	NOUN
ajfa-14469	61	22	and	and	CCONJ
ajfa-14469	61	23	physical	physical	ADJ
ajfa-14469	61	24	verification	verification	NOUN
ajfa-14469	61	25	in	in	ADP
ajfa-14469	61	26	the	the	DET
ajfa-14469	61	27	private	private	ADJ
ajfa-14469	61	28	sector	sector	NOUN
ajfa-14469	61	29	.	.	PUNCT
ajfa-14469	62	1	board	board	NOUN
ajfa-14469	62	2	of	of	ADP
ajfa-14469	62	3	survey	survey	NOUN
ajfa-14469	62	4	is	be	AUX
ajfa-14469	62	5	carried	carry	VERB
ajfa-14469	62	6	out	out	ADP
ajfa-14469	62	7	by	by	ADP
ajfa-14469	62	8	board	board	NOUN
ajfa-14469	62	9	of	of	ADP
ajfa-14469	62	10	survey	survey	NOUN
ajfa-14469	62	11	committee	committee	PROPN
ajfa-14469	62	12	.	.	PUNCT
ajfa-14469	63	1	board	board	NOUN
ajfa-14469	63	2	of	of	ADP
ajfa-14469	63	3	survey	survey	PROPN
ajfa-14469	63	4	committee	committee	NOUN
ajfa-14469	63	5	is	be	AUX
ajfa-14469	63	6	appointed	appoint	VERB
ajfa-14469	63	7	on	on	ADP
ajfa-14469	63	8	before	before	ADP
ajfa-14469	63	9	15th	15th	ADJ
ajfa-14469	63	10	december	december	PROPN
ajfa-14469	63	11	of	of	ADP
ajfa-14469	63	12	every	every	DET
ajfa-14469	63	13	year	year	NOUN
ajfa-14469	63	14	.	.	PUNCT
ajfa-14469	64	1	the	the	DET
ajfa-14469	64	2	board	board	NOUN
ajfa-14469	64	3	composes	compose	VERB
ajfa-14469	64	4	with	with	ADP
ajfa-14469	64	5	minimum	minimum	ADJ
ajfa-14469	64	6	two	two	NUM
ajfa-14469	64	7	responsible	responsible	ADJ
ajfa-14469	64	8	officers	officer	NOUN
ajfa-14469	64	9	.	.	PUNCT
ajfa-14469	65	1	board	board	NOUN
ajfa-14469	65	2	of	of	ADP
ajfa-14469	65	3	survey	survey	PROPN
ajfa-14469	65	4	committee	committee	NOUN
ajfa-14469	65	5	has	have	VERB
ajfa-14469	65	6	responsibility	responsibility	NOUN
ajfa-14469	65	7	to	to	PART
ajfa-14469	65	8	verify	verify	VERB
ajfa-14469	65	9	stores	store	NOUN
ajfa-14469	65	10	and	and	CCONJ
ajfa-14469	65	11	report	report	VERB
ajfa-14469	65	12	on	on	ADP
ajfa-14469	65	13	unserviceable	unserviceable	ADJ
ajfa-14469	65	14	stores	store	NOUN
ajfa-14469	65	15	of	of	ADP
ajfa-14469	65	16	the	the	DET
ajfa-14469	65	17	government	government	NOUN
ajfa-14469	65	18	organization	organization	NOUN
ajfa-14469	65	19	.	.	PUNCT
ajfa-14469	66	1	there	there	PRON
ajfa-14469	66	2	is	be	VERB
ajfa-14469	66	3	two	two	NUM
ajfa-14469	66	4	forms	form	NOUN
ajfa-14469	66	5	in	in	ADP
ajfa-14469	66	6	board	board	NOUN
ajfa-14469	66	7	of	of	ADP
ajfa-14469	66	8	survey	survey	NOUN
ajfa-14469	66	9	such	such	ADJ
ajfa-14469	66	10	as	as	ADP
ajfa-14469	66	11	form	form	NOUN
ajfa-14469	66	12	t	t	PROPN
ajfa-14469	66	13	&	&	CCONJ
ajfa-14469	66	14	a.66	a.66	PROPN
ajfa-14469	66	15	for	for	ADP
ajfa-14469	66	16	the	the	DET
ajfa-14469	66	17	verification	verification	NOUN
ajfa-14469	66	18	of	of	ADP
ajfa-14469	66	19	stores	store	NOUN
ajfa-14469	66	20	and	and	CCONJ
ajfa-14469	66	21	form	form	VERB
ajfa-14469	66	22	general	general	ADJ
ajfa-14469	66	23	47	47	NUM
ajfa-14469	66	24	for	for	ADP
ajfa-14469	66	25	reporting	report	VERB
ajfa-14469	66	26	on	on	ADP
ajfa-14469	66	27	unserviceable	unserviceable	ADJ
ajfa-14469	66	28	stores	store	NOUN
ajfa-14469	66	29	.	.	PUNCT
ajfa-14469	67	1	store	store	NOUN
ajfa-14469	67	2	officer	officer	NOUN
ajfa-14469	67	3	and	and	CCONJ
ajfa-14469	67	4	store	store	NOUN
ajfa-14469	67	5	keeper	keeper	NOUN
ajfa-14469	67	6	should	should	AUX
ajfa-14469	67	7	be	be	AUX
ajfa-14469	67	8	appointed	appoint	VERB
ajfa-14469	67	9	for	for	SCONJ
ajfa-14469	67	10	every	every	DET
ajfa-14469	67	11	government	government	NOUN
ajfa-14469	67	12	organization	organization	NOUN
ajfa-14469	67	13	here	here	ADV
ajfa-14469	67	14	generally	generally	ADV
ajfa-14469	67	15	store	store	VERB
ajfa-14469	67	16	officer	officer	NOUN
ajfa-14469	67	17	should	should	AUX
ajfa-14469	67	18	be	be	AUX
ajfa-14469	67	19	staff	staff	NOUN
ajfa-14469	67	20	grade	grade	NOUN
ajfa-14469	67	21	officer	officer	NOUN
ajfa-14469	67	22	.	.	PUNCT
ajfa-14469	68	1	store	store	NOUN
ajfa-14469	68	2	keeper	keeper	NOUN
ajfa-14469	68	3	has	have	VERB
ajfa-14469	68	4	responsibility	responsibility	NOUN
ajfa-14469	68	5	to	to	PART
ajfa-14469	68	6	maintain	maintain	VERB
ajfa-14469	68	7	the	the	DET
ajfa-14469	68	8	store	store	NOUN
ajfa-14469	68	9	of	of	ADP
ajfa-14469	68	10	the	the	DET
ajfa-14469	68	11	government	government	NOUN
ajfa-14469	68	12	organization	organization	NOUN
ajfa-14469	68	13	and	and	CCONJ
ajfa-14469	68	14	store	store	NOUN
ajfa-14469	68	15	officer	officer	NOUN
ajfa-14469	68	16	has	have	VERB
ajfa-14469	68	17	responsibility	responsibility	NOUN
ajfa-14469	68	18	to	to	PART
ajfa-14469	68	19	supervise	supervise	VERB
ajfa-14469	68	20	store	store	NOUN
ajfa-14469	68	21	keeper	keeper	NOUN
ajfa-14469	68	22	and	and	CCONJ
ajfa-14469	68	23	store	store	NOUN
ajfa-14469	68	24	of	of	ADP
ajfa-14469	68	25	the	the	DET
ajfa-14469	68	26	government	government	NOUN
ajfa-14469	68	27	organizations	organization	NOUN
ajfa-14469	68	28	of	of	ADP
ajfa-14469	68	29	the	the	DET
ajfa-14469	68	30	sri	sri	PROPN
ajfa-14469	68	31	lanka	lanka	PROPN
ajfa-14469	68	32	.	.	PUNCT
ajfa-14469	69	1	asian	asian	PROPN
ajfa-14469	69	2	journal	journal	PROPN
ajfa-14469	69	3	of	of	ADP
ajfa-14469	69	4	finance	finance	PROPN
ajfa-14469	69	5	&	&	CCONJ
ajfa-14469	69	6	accounting	accounting	PROPN
ajfa-14469	69	7	issn	issn	PROPN
ajfa-14469	69	8	1946	1946	NUM
ajfa-14469	69	9	-	-	PUNCT
ajfa-14469	69	10	052x	052x	PROPN
ajfa-14469	69	11	2019	2019	NUM
ajfa-14469	69	12	,	,	PUNCT
ajfa-14469	69	13	vol	vol	NOUN
ajfa-14469	69	14	.	.	PROPN
ajfa-14469	69	15	11	11	NUM
ajfa-14469	69	16	,	,	PUNCT
ajfa-14469	69	17	no	no	INTJ
ajfa-14469	69	18	.	.	NOUN
ajfa-14469	69	19	1	1	NUM
ajfa-14469	69	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	69	21	79	79	NUM
ajfa-14469	69	22	public	public	ADJ
ajfa-14469	69	23	financial	financial	ADJ
ajfa-14469	69	24	management	management	NOUN
ajfa-14469	69	25	practices	practice	NOUN
ajfa-14469	69	26	in	in	ADP
ajfa-14469	69	27	sri	sri	PROPN
ajfa-14469	69	28	lanka	lanka	PROPN
ajfa-14469	69	29	the	the	DET
ajfa-14469	69	30	financial	financial	ADJ
ajfa-14469	69	31	regulations	regulation	NOUN
ajfa-14469	69	32	of	of	ADP
ajfa-14469	69	33	the	the	DET
ajfa-14469	69	34	government	government	NOUN
ajfa-14469	69	35	of	of	ADP
ajfa-14469	69	36	sri	sri	PROPN
ajfa-14469	69	37	lanka	lanka	PROPN
ajfa-14469	69	38	is	be	AUX
ajfa-14469	69	39	a	a	DET
ajfa-14469	69	40	subject	subject	NOUN
ajfa-14469	69	41	that	that	PRON
ajfa-14469	69	42	has	have	AUX
ajfa-14469	69	43	been	be	AUX
ajfa-14469	69	44	assigned	assign	VERB
ajfa-14469	69	45	to	to	ADP
ajfa-14469	69	46	the	the	DET
ajfa-14469	69	47	minister	minister	NOUN
ajfa-14469	69	48	of	of	ADP
ajfa-14469	69	49	finance	finance	NOUN
ajfa-14469	69	50	by	by	ADP
ajfa-14469	69	51	the	the	DET
ajfa-14469	69	52	president	president	NOUN
ajfa-14469	69	53	exercising	exercise	VERB
ajfa-14469	69	54	the	the	DET
ajfa-14469	69	55	powers	power	NOUN
ajfa-14469	69	56	vested	vest	VERB
ajfa-14469	69	57	in	in	ADP
ajfa-14469	69	58	him	he	PRON
ajfa-14469	69	59	under	under	ADP
ajfa-14469	69	60	article	article	NOUN
ajfa-14469	69	61	44(1	44(1	PROPN
ajfa-14469	69	62	)	)	PUNCT
ajfa-14469	69	63	a	a	PRON
ajfa-14469	69	64	of	of	ADP
ajfa-14469	69	65	the	the	DET
ajfa-14469	69	66	constitution	constitution	NOUN
ajfa-14469	69	67	of	of	ADP
ajfa-14469	69	68	the	the	DET
ajfa-14469	69	69	democratic	democratic	ADJ
ajfa-14469	69	70	socialist	socialist	ADJ
ajfa-14469	69	71	republic	republic	NOUN
ajfa-14469	69	72	of	of	ADP
ajfa-14469	69	73	sri	sri	PROPN
ajfa-14469	69	74	lanka	lanka	PROPN
ajfa-14469	69	75	.	.	PUNCT
ajfa-14469	70	1	minister	minister	PROPN
ajfa-14469	70	2	of	of	ADP
ajfa-14469	70	3	finance	finance	NOUN
ajfa-14469	70	4	has	have	AUX
ajfa-14469	70	5	delegated	delegate	VERB
ajfa-14469	70	6	his/	his/	NUM
ajfa-14469	70	7	her	her	PRON
ajfa-14469	70	8	powers	power	NOUN
ajfa-14469	70	9	to	to	ADP
ajfa-14469	70	10	the	the	DET
ajfa-14469	70	11	secretary	secretary	PROPN
ajfa-14469	70	12	of	of	ADP
ajfa-14469	70	13	the	the	DET
ajfa-14469	70	14	ministry	ministry	PROPN
ajfa-14469	70	15	of	of	ADP
ajfa-14469	70	16	finance	finance	PROPN
ajfa-14469	70	17	.	.	PUNCT
ajfa-14469	71	1	he	he	PRON
ajfa-14469	71	2	or	or	CCONJ
ajfa-14469	71	3	she	she	PRON
ajfa-14469	71	4	is	be	AUX
ajfa-14469	71	5	the	the	DET
ajfa-14469	71	6	secretary	secretary	NOUN
ajfa-14469	71	7	to	to	ADP
ajfa-14469	71	8	the	the	DET
ajfa-14469	71	9	treasury	treasury	NOUN
ajfa-14469	71	10	.	.	PUNCT
ajfa-14469	72	1	further	further	ADJ
ajfa-14469	72	2	deputy	deputy	NOUN
ajfa-14469	72	3	secretary	secretary	NOUN
ajfa-14469	72	4	of	of	ADP
ajfa-14469	72	5	the	the	DET
ajfa-14469	72	6	treasury	treasury	NOUN
ajfa-14469	72	7	is	be	AUX
ajfa-14469	72	8	the	the	DET
ajfa-14469	72	9	head	head	NOUN
ajfa-14469	72	10	of	of	ADP
ajfa-14469	72	11	the	the	DET
ajfa-14469	72	12	treasury	treasury	PROPN
ajfa-14469	72	13	.	.	PUNCT
ajfa-14469	73	1	treasury	treasury	PROPN
ajfa-14469	73	2	has	have	VERB
ajfa-14469	73	3	a	a	DET
ajfa-14469	73	4	major	major	ADJ
ajfa-14469	73	5	role	role	NOUN
ajfa-14469	73	6	in	in	ADP
ajfa-14469	73	7	the	the	DET
ajfa-14469	73	8	public	public	ADJ
ajfa-14469	73	9	financial	financial	ADJ
ajfa-14469	73	10	management	management	NOUN
ajfa-14469	73	11	.	.	PUNCT
ajfa-14469	74	1	according	accord	VERB
ajfa-14469	74	2	to	to	ADP
ajfa-14469	74	3	ministry	ministry	PROPN
ajfa-14469	74	4	of	of	ADP
ajfa-14469	74	5	finance	finance	PROPN
ajfa-14469	74	6	there	there	PRON
ajfa-14469	74	7	are	be	VERB
ajfa-14469	74	8	the	the	DET
ajfa-14469	74	9	following	follow	VERB
ajfa-14469	74	10	key	key	ADJ
ajfa-14469	74	11	departments	department	NOUN
ajfa-14469	74	12	each	each	DET
ajfa-14469	74	13	department	department	NOUN
ajfa-14469	74	14	under	under	ADP
ajfa-14469	74	15	a	a	DET
ajfa-14469	74	16	director	director	NOUN
ajfa-14469	74	17	general	general	NOUN
ajfa-14469	74	18	.	.	PUNCT
ajfa-14469	75	1			PROPN
ajfa-14469	75	2	department	department	PROPN
ajfa-14469	75	3	of	of	ADP
ajfa-14469	75	4	national	national	ADJ
ajfa-14469	75	5	budget	budget	PROPN
ajfa-14469	75	6			PRON
ajfa-14469	75	7	department	department	NOUN
ajfa-14469	75	8	of	of	ADP
ajfa-14469	75	9	fiscal	fiscal	ADJ
ajfa-14469	75	10	policy	policy	NOUN
ajfa-14469	75	11			PRON
ajfa-14469	75	12	department	department	NOUN
ajfa-14469	75	13	of	of	ADP
ajfa-14469	75	14	public	public	ADJ
ajfa-14469	75	15	finance	finance	NOUN
ajfa-14469	75	16			PRON
ajfa-14469	75	17	department	department	PROPN
ajfa-14469	75	18	of	of	ADP
ajfa-14469	75	19	public	public	ADJ
ajfa-14469	75	20	enterprises	enterprise	NOUN
ajfa-14469	75	21			PRON
ajfa-14469	75	22	department	department	PROPN
ajfa-14469	75	23	of	of	ADP
ajfa-14469	75	24	state	state	NOUN
ajfa-14469	75	25	accounts	account	NOUN
ajfa-14469	75	26			DET
ajfa-14469	75	27	department	department	NOUN
ajfa-14469	75	28	of	of	ADP
ajfa-14469	75	29	external	external	ADJ
ajfa-14469	75	30	resources	resource	NOUN
ajfa-14469	75	31			PRON
ajfa-14469	75	32	department	department	PROPN
ajfa-14469	75	33	of	of	ADP
ajfa-14469	75	34	development	development	NOUN
ajfa-14469	75	35	finance	finance	PROPN
ajfa-14469	75	36			PROPN
ajfa-14469	75	37	department	department	PROPN
ajfa-14469	75	38	of	of	ADP
ajfa-14469	75	39	information	information	NOUN
ajfa-14469	75	40	technology	technology	NOUN
ajfa-14469	75	41	management	management	NOUN
ajfa-14469	75	42			DET
ajfa-14469	75	43	department	department	NOUN
ajfa-14469	75	44	of	of	ADP
ajfa-14469	75	45	legal	legal	ADJ
ajfa-14469	75	46	affairs	affair	NOUN
ajfa-14469	75	47			NOUN
ajfa-14469	75	48	department	department	PROPN
ajfa-14469	75	49	of	of	ADP
ajfa-14469	75	50	management	management	NOUN
ajfa-14469	75	51	service	service	NOUN
ajfa-14469	75	52			PRON
ajfa-14469	75	53	department	department	PROPN
ajfa-14469	75	54	of	of	ADP
ajfa-14469	75	55	management	management	NOUN
ajfa-14469	75	56	audit	audit	NOUN
ajfa-14469	75	57			PRON
ajfa-14469	75	58	department	department	PROPN
ajfa-14469	75	59	of	of	ADP
ajfa-14469	75	60	trade	trade	NOUN
ajfa-14469	75	61	and	and	CCONJ
ajfa-14469	75	62	investment	investment	NOUN
ajfa-14469	75	63	policy	policy	NOUN
ajfa-14469	75	64			PRON
ajfa-14469	75	65	department	department	PROPN
ajfa-14469	75	66	of	of	ADP
ajfa-14469	75	67	treasury	treasury	PROPN
ajfa-14469	75	68	operations	operation	NOUN
ajfa-14469	75	69	public	public	ADJ
ajfa-14469	75	70	financial	financial	ADJ
ajfa-14469	75	71	management	management	NOUN
ajfa-14469	75	72	of	of	ADP
ajfa-14469	75	73	the	the	DET
ajfa-14469	75	74	country	country	NOUN
ajfa-14469	75	75	should	should	AUX
ajfa-14469	75	76	be	be	AUX
ajfa-14469	75	77	based	base	VERB
ajfa-14469	75	78	on	on	ADP
ajfa-14469	75	79	the	the	DET
ajfa-14469	75	80	financial	financial	ADJ
ajfa-14469	75	81	regulations	regulation	NOUN
ajfa-14469	75	82	1992	1992	NUM
ajfa-14469	75	83	,	,	PUNCT
ajfa-14469	75	84	government	government	NOUN
ajfa-14469	75	85	gazette	gazette	NOUN
ajfa-14469	75	86	notifications	notification	NOUN
ajfa-14469	75	87	,	,	PUNCT
ajfa-14469	75	88	government	government	NOUN
ajfa-14469	75	89	circulars	circular	NOUN
ajfa-14469	75	90	and	and	CCONJ
ajfa-14469	75	91	administration	administration	NOUN
ajfa-14469	75	92	regulations	regulation	NOUN
ajfa-14469	75	93	of	of	ADP
ajfa-14469	75	94	the	the	DET
ajfa-14469	75	95	sri	sri	PROPN
ajfa-14469	75	96	lanka	lanka	PROPN
ajfa-14469	75	97	.	.	PUNCT
ajfa-14469	76	1	these	these	DET
ajfa-14469	76	2	financial	financial	ADJ
ajfa-14469	76	3	regulations	regulation	NOUN
ajfa-14469	76	4	are	be	AUX
ajfa-14469	76	5	binding	bind	VERB
ajfa-14469	76	6	on	on	ADP
ajfa-14469	76	7	all	all	DET
ajfa-14469	76	8	government	government	NOUN
ajfa-14469	76	9	departments	department	NOUN
ajfa-14469	76	10	,	,	PUNCT
ajfa-14469	76	11	statutory	statutory	ADJ
ajfa-14469	76	12	boards	board	NOUN
ajfa-14469	76	13	and	and	CCONJ
ajfa-14469	76	14	similar	similar	ADJ
ajfa-14469	76	15	institutions	institution	NOUN
ajfa-14469	76	16	.	.	PUNCT
ajfa-14469	77	1	all	all	DET
ajfa-14469	77	2	government	government	NOUN
ajfa-14469	77	3	officers	officer	NOUN
ajfa-14469	77	4	are	be	AUX
ajfa-14469	77	5	hereby	hereby	ADV
ajfa-14469	77	6	required	require	VERB
ajfa-14469	77	7	to	to	PART
ajfa-14469	77	8	acquaint	acquaint	VERB
ajfa-14469	77	9	themselves	themselves	PRON
ajfa-14469	77	10	with	with	ADP
ajfa-14469	77	11	the	the	DET
ajfa-14469	77	12	provisions	provision	NOUN
ajfa-14469	77	13	of	of	ADP
ajfa-14469	77	14	these	these	DET
ajfa-14469	77	15	regulations	regulation	NOUN
ajfa-14469	77	16	.	.	PUNCT
ajfa-14469	78	1	chapter	chapter	NOUN
ajfa-14469	78	2	three	three	NUM
ajfa-14469	78	3	of	of	ADP
ajfa-14469	78	4	the	the	DET
ajfa-14469	78	5	financial	financial	ADJ
ajfa-14469	78	6	regulations	regulation	NOUN
ajfa-14469	78	7	clearly	clearly	ADV
ajfa-14469	78	8	describes	describe	VERB
ajfa-14469	78	9	about	about	ADP
ajfa-14469	78	10	financial	financial	ADJ
ajfa-14469	78	11	management	management	NOUN
ajfa-14469	78	12	and	and	CCONJ
ajfa-14469	78	13	accountability	accountability	NOUN
ajfa-14469	78	14	of	of	ADP
ajfa-14469	78	15	the	the	DET
ajfa-14469	78	16	sri	sri	PROPN
ajfa-14469	78	17	lanka	lanka	PROPN
ajfa-14469	78	18	.	.	PUNCT
ajfa-14469	79	1	there	there	PRON
ajfa-14469	79	2	are	be	VERB
ajfa-14469	79	3	three	three	NUM
ajfa-14469	79	4	key	key	ADJ
ajfa-14469	79	5	officers	officer	NOUN
ajfa-14469	79	6	such	such	ADJ
ajfa-14469	79	7	as	as	ADP
ajfa-14469	79	8	chief	chief	ADJ
ajfa-14469	79	9	accounting	accounting	NOUN
ajfa-14469	79	10	officers	officer	NOUN
ajfa-14469	79	11	,	,	PUNCT
ajfa-14469	79	12	accounting	accounting	NOUN
ajfa-14469	79	13	officers	officer	NOUN
ajfa-14469	79	14	and	and	CCONJ
ajfa-14469	79	15	revenue	revenue	NOUN
ajfa-14469	79	16	accounting	accounting	NOUN
ajfa-14469	79	17	officers	officer	NOUN
ajfa-14469	79	18	in	in	ADP
ajfa-14469	79	19	the	the	DET
ajfa-14469	79	20	public	public	ADJ
ajfa-14469	79	21	financial	financial	ADJ
ajfa-14469	79	22	management	management	NOUN
ajfa-14469	79	23	of	of	ADP
ajfa-14469	79	24	the	the	DET
ajfa-14469	79	25	sri	sri	PROPN
ajfa-14469	79	26	lanka	lanka	PROPN
ajfa-14469	79	27	.	.	PUNCT
ajfa-14469	80	1	minister	minister	PROPN
ajfa-14469	80	2	of	of	ADP
ajfa-14469	80	3	finance	finance	NOUN
ajfa-14469	80	4	has	have	VERB
ajfa-14469	80	5	the	the	DET
ajfa-14469	80	6	duty	duty	NOUN
ajfa-14469	80	7	to	to	PART
ajfa-14469	80	8	account	account	VERB
ajfa-14469	80	9	to	to	ADP
ajfa-14469	80	10	parliament	parliament	NOUN
ajfa-14469	80	11	on	on	ADP
ajfa-14469	80	12	all	all	DET
ajfa-14469	80	13	receipts	receipt	NOUN
ajfa-14469	80	14	and	and	CCONJ
ajfa-14469	80	15	payments	payment	NOUN
ajfa-14469	80	16	of	of	ADP
ajfa-14469	80	17	the	the	DET
ajfa-14469	80	18	country	country	NOUN
ajfa-14469	80	19	.	.	PUNCT
ajfa-14469	81	1	therefore	therefore	ADV
ajfa-14469	81	2	minister	minister	PROPN
ajfa-14469	81	3	of	of	ADP
ajfa-14469	81	4	finance	finance	NOUN
ajfa-14469	81	5	appoints	appoint	VERB
ajfa-14469	81	6	a	a	DET
ajfa-14469	81	7	secretary	secretary	NOUN
ajfa-14469	81	8	to	to	ADP
ajfa-14469	81	9	each	each	DET
ajfa-14469	81	10	ministry	ministry	PROPN
ajfa-14469	81	11	as	as	ADP
ajfa-14469	81	12	chief	chief	ADJ
ajfa-14469	81	13	accounting	accounting	NOUN
ajfa-14469	81	14	officer	officer	NOUN
ajfa-14469	81	15	.	.	PUNCT
ajfa-14469	82	1	in	in	ADP
ajfa-14469	82	2	addition	addition	NOUN
ajfa-14469	82	3	to	to	ADP
ajfa-14469	82	4	secretaries	secretary	NOUN
ajfa-14469	82	5	to	to	ADP
ajfa-14469	82	6	ministries	ministry	NOUN
ajfa-14469	82	7	,	,	PUNCT
ajfa-14469	82	8	the	the	DET
ajfa-14469	82	9	officers	officer	NOUN
ajfa-14469	82	10	in	in	ADP
ajfa-14469	82	11	charge	charge	NOUN
ajfa-14469	82	12	of	of	ADP
ajfa-14469	82	13	the	the	DET
ajfa-14469	82	14	departments	department	NOUN
ajfa-14469	82	15	specified	specify	VERB
ajfa-14469	82	16	in	in	ADP
ajfa-14469	82	17	article	article	NOUN
ajfa-14469	82	18	52	52	NUM
ajfa-14469	82	19	(	(	PUNCT
ajfa-14469	82	20	7	7	NUM
ajfa-14469	82	21	)	)	PUNCT
ajfa-14469	82	22	of	of	ADP
ajfa-14469	82	23	the	the	DET
ajfa-14469	82	24	constitution	constitution	NOUN
ajfa-14469	82	25	and	and	CCONJ
ajfa-14469	82	26	other	other	ADJ
ajfa-14469	82	27	departments	department	NOUN
ajfa-14469	82	28	not	not	PART
ajfa-14469	82	29	supervised	supervise	VERB
ajfa-14469	82	30	by	by	ADP
ajfa-14469	82	31	secretaries	secretary	NOUN
ajfa-14469	82	32	to	to	ADP
ajfa-14469	82	33	ministries	ministry	NOUN
ajfa-14469	82	34	will	will	AUX
ajfa-14469	82	35	be	be	AUX
ajfa-14469	82	36	chief	chief	ADJ
ajfa-14469	82	37	accounting	accounting	NOUN
ajfa-14469	82	38	officers	officer	NOUN
ajfa-14469	82	39	.	.	PUNCT
ajfa-14469	83	1	chief	chief	ADJ
ajfa-14469	83	2	accounting	accounting	NOUN
ajfa-14469	83	3	officer	officer	NOUN
ajfa-14469	83	4	has	have	VERB
ajfa-14469	83	5	the	the	DET
ajfa-14469	83	6	responsibility	responsibility	NOUN
ajfa-14469	83	7	for	for	ADP
ajfa-14469	83	8	supervising	supervise	VERB
ajfa-14469	83	9	departmental	departmental	ADJ
ajfa-14469	83	10	financial	financial	ADJ
ajfa-14469	83	11	transactions	transaction	NOUN
ajfa-14469	83	12	according	accord	VERB
ajfa-14469	83	13	to	to	ADP
ajfa-14469	83	14	the	the	DET
ajfa-14469	83	15	directions	direction	NOUN
ajfa-14469	83	16	of	of	ADP
ajfa-14469	83	17	the	the	DET
ajfa-14469	83	18	treasury	treasury	NOUN
ajfa-14469	83	19	.	.	PUNCT
ajfa-14469	84	1	asian	asian	ADJ
ajfa-14469	84	2	journal	journal	PROPN
ajfa-14469	84	3	of	of	ADP
ajfa-14469	84	4	finance	finance	PROPN
ajfa-14469	84	5	&	&	CCONJ
ajfa-14469	84	6	accounting	accounting	PROPN
ajfa-14469	84	7	issn	issn	PROPN
ajfa-14469	84	8	1946	1946	NUM
ajfa-14469	84	9	-	-	PUNCT
ajfa-14469	84	10	052x	052x	PROPN
ajfa-14469	84	11	2019	2019	NUM
ajfa-14469	84	12	,	,	PUNCT
ajfa-14469	84	13	vol	vol	NOUN
ajfa-14469	84	14	.	.	PROPN
ajfa-14469	84	15	11	11	NUM
ajfa-14469	84	16	,	,	PUNCT
ajfa-14469	84	17	no	no	INTJ
ajfa-14469	84	18	.	.	NOUN
ajfa-14469	84	19	1	1	NUM
ajfa-14469	84	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	84	21	80	80	NUM
ajfa-14469	84	22	head	head	NOUN
ajfa-14469	84	23	of	of	ADP
ajfa-14469	84	24	each	each	DET
ajfa-14469	84	25	department	department	NOUN
ajfa-14469	84	26	will	will	AUX
ajfa-14469	84	27	be	be	AUX
ajfa-14469	84	28	the	the	DET
ajfa-14469	84	29	accounting	accounting	NOUN
ajfa-14469	84	30	officer	officer	NOUN
ajfa-14469	84	31	in	in	ADP
ajfa-14469	84	32	respect	respect	NOUN
ajfa-14469	84	33	of	of	ADP
ajfa-14469	84	34	all	all	DET
ajfa-14469	84	35	the	the	DET
ajfa-14469	84	36	financial	financial	ADJ
ajfa-14469	84	37	transactions	transaction	NOUN
ajfa-14469	84	38	of	of	ADP
ajfa-14469	84	39	his	his	PRON
ajfa-14469	84	40	department	department	NOUN
ajfa-14469	84	41	.	.	PUNCT
ajfa-14469	85	1	as	as	ADP
ajfa-14469	85	2	such	such	ADJ
ajfa-14469	85	3	,	,	PUNCT
ajfa-14469	85	4	he	he	PRON
ajfa-14469	85	5	is	be	AUX
ajfa-14469	85	6	immediately	immediately	ADV
ajfa-14469	85	7	responsible	responsible	ADJ
ajfa-14469	85	8	to	to	ADP
ajfa-14469	85	9	,	,	PUNCT
ajfa-14469	85	10	his	his	PRON
ajfa-14469	85	11	chief	chief	ADJ
ajfa-14469	85	12	accounting	accounting	NOUN
ajfa-14469	85	13	officer	officer	NOUN
ajfa-14469	85	14	in	in	ADP
ajfa-14469	85	15	the	the	DET
ajfa-14469	85	16	manner	manner	NOUN
ajfa-14469	85	17	laid	lay	VERB
ajfa-14469	85	18	down	down	ADP
ajfa-14469	85	19	in	in	ADP
ajfa-14469	85	20	the	the	DET
ajfa-14469	85	21	financial	financial	ADJ
ajfa-14469	85	22	regulations	regulation	NOUN
ajfa-14469	85	23	.	.	PUNCT
ajfa-14469	86	1	the	the	DET
ajfa-14469	86	2	treasury	treasury	PROPN
ajfa-14469	86	3	will	will	AUX
ajfa-14469	86	4	indicate	indicate	VERB
ajfa-14469	86	5	from	from	ADP
ajfa-14469	86	6	time	time	NOUN
ajfa-14469	86	7	to	to	PART
ajfa-14469	86	8	time	time	NOUN
ajfa-14469	86	9	the	the	DET
ajfa-14469	86	10	officers	officer	NOUN
ajfa-14469	86	11	who	who	PRON
ajfa-14469	86	12	will	will	AUX
ajfa-14469	86	13	be	be	AUX
ajfa-14469	86	14	responsible	responsible	ADJ
ajfa-14469	86	15	for	for	ADP
ajfa-14469	86	16	the	the	DET
ajfa-14469	86	17	preparation	preparation	NOUN
ajfa-14469	86	18	of	of	ADP
ajfa-14469	86	19	the	the	DET
ajfa-14469	86	20	estimates	estimate	NOUN
ajfa-14469	86	21	of	of	ADP
ajfa-14469	86	22	revenue	revenue	NOUN
ajfa-14469	86	23	under	under	ADP
ajfa-14469	86	24	the	the	DET
ajfa-14469	86	25	different	different	ADJ
ajfa-14469	86	26	heads	head	NOUN
ajfa-14469	86	27	,	,	PUNCT
ajfa-14469	86	28	sub	sub	NOUN
ajfa-14469	86	29	-	-	NOUN
ajfa-14469	86	30	heads	head	NOUN
ajfa-14469	86	31	,	,	PUNCT
ajfa-14469	86	32	items	item	NOUN
ajfa-14469	86	33	and	and	CCONJ
ajfa-14469	86	34	sub	sub	NOUN
ajfa-14469	86	35	-	-	NOUN
ajfa-14469	86	36	items	item	NOUN
ajfa-14469	86	37	,	,	PUNCT
ajfa-14469	86	38	and	and	CCONJ
ajfa-14469	86	39	who	who	PRON
ajfa-14469	86	40	will	will	AUX
ajfa-14469	86	41	ultimately	ultimately	ADV
ajfa-14469	86	42	be	be	AUX
ajfa-14469	86	43	accountable	accountable	ADJ
ajfa-14469	86	44	for	for	ADP
ajfa-14469	86	45	variations	variation	NOUN
ajfa-14469	86	46	between	between	ADP
ajfa-14469	86	47	the	the	DET
ajfa-14469	86	48	estimates	estimate	NOUN
ajfa-14469	86	49	and	and	CCONJ
ajfa-14469	86	50	actual	actual	ADJ
ajfa-14469	86	51	collections	collection	NOUN
ajfa-14469	86	52	.	.	PUNCT
ajfa-14469	87	1	such	such	ADJ
ajfa-14469	87	2	officers	officer	NOUN
ajfa-14469	87	3	shall	shall	AUX
ajfa-14469	87	4	,	,	PUNCT
ajfa-14469	87	5	for	for	ADP
ajfa-14469	87	6	the	the	DET
ajfa-14469	87	7	purpose	purpose	NOUN
ajfa-14469	87	8	of	of	ADP
ajfa-14469	87	9	these	these	DET
ajfa-14469	87	10	regulations	regulation	NOUN
ajfa-14469	87	11	,	,	PUNCT
ajfa-14469	87	12	be	be	AUX
ajfa-14469	87	13	referred	refer	VERB
ajfa-14469	87	14	to	to	ADP
ajfa-14469	87	15	as	as	ADP
ajfa-14469	87	16	revenue	revenue	NOUN
ajfa-14469	87	17	accounting	accounting	NOUN
ajfa-14469	87	18	officers	officer	NOUN
ajfa-14469	87	19	.	.	PUNCT
ajfa-14469	88	1	there	there	PRON
ajfa-14469	88	2	are	be	VERB
ajfa-14469	88	3	a	a	DET
ajfa-14469	88	4	several	several	ADJ
ajfa-14469	88	5	public	public	ADJ
ajfa-14469	88	6	officers	officer	NOUN
ajfa-14469	88	7	involve	involve	VERB
ajfa-14469	88	8	in	in	ADP
ajfa-14469	88	9	the	the	DET
ajfa-14469	88	10	public	public	ADJ
ajfa-14469	88	11	financial	financial	ADJ
ajfa-14469	88	12	management	management	NOUN
ajfa-14469	88	13	.	.	PUNCT
ajfa-14469	89	1	especially	especially	ADV
ajfa-14469	89	2	head	head	NOUN
ajfa-14469	89	3	of	of	ADP
ajfa-14469	89	4	the	the	DET
ajfa-14469	89	5	departments	department	NOUN
ajfa-14469	89	6	and	and	CCONJ
ajfa-14469	89	7	government	government	NOUN
ajfa-14469	89	8	accountants	accountant	NOUN
ajfa-14469	89	9	play	play	VERB
ajfa-14469	89	10	a	a	DET
ajfa-14469	89	11	major	major	ADJ
ajfa-14469	89	12	role	role	NOUN
ajfa-14469	89	13	of	of	ADP
ajfa-14469	89	14	the	the	DET
ajfa-14469	89	15	public	public	ADJ
ajfa-14469	89	16	financial	financial	ADJ
ajfa-14469	89	17	management	management	NOUN
ajfa-14469	89	18	in	in	ADP
ajfa-14469	89	19	the	the	DET
ajfa-14469	89	20	sri	sri	PROPN
ajfa-14469	89	21	lanka	lanka	PROPN
ajfa-14469	89	22	.	.	PUNCT
ajfa-14469	90	1	public	public	ADJ
ajfa-14469	90	2	budget	budget	NOUN
ajfa-14469	90	3	preparation	preparation	NOUN
ajfa-14469	90	4	and	and	CCONJ
ajfa-14469	90	5	implementation	implementation	NOUN
ajfa-14469	90	6	in	in	ADP
ajfa-14469	90	7	sri	sri	PROPN
ajfa-14469	90	8	lanka	lanka	PROPN
ajfa-14469	90	9	budget	budget	PROPN
ajfa-14469	90	10	preparation	preparation	NOUN
ajfa-14469	90	11	is	be	AUX
ajfa-14469	90	12	the	the	DET
ajfa-14469	90	13	key	key	ADJ
ajfa-14469	90	14	function	function	NOUN
ajfa-14469	90	15	of	of	ADP
ajfa-14469	90	16	every	every	DET
ajfa-14469	90	17	country	country	NOUN
ajfa-14469	90	18	.	.	PUNCT
ajfa-14469	91	1	country	country	NOUN
ajfa-14469	91	2	’s	’s	PART
ajfa-14469	91	3	budget	budget	NOUN
ajfa-14469	91	4	preparation	preparation	NOUN
ajfa-14469	91	5	is	be	AUX
ajfa-14469	91	6	a	a	DET
ajfa-14469	91	7	big	big	ADJ
ajfa-14469	91	8	process	process	NOUN
ajfa-14469	91	9	.	.	PUNCT
ajfa-14469	92	1	there	there	PRON
ajfa-14469	92	2	is	be	VERB
ajfa-14469	92	3	a	a	DET
ajfa-14469	92	4	separate	separate	ADJ
ajfa-14469	92	5	department	department	NOUN
ajfa-14469	92	6	for	for	ADP
ajfa-14469	92	7	the	the	DET
ajfa-14469	92	8	budget	budget	NOUN
ajfa-14469	92	9	preparation	preparation	NOUN
ajfa-14469	92	10	for	for	ADP
ajfa-14469	92	11	the	the	DET
ajfa-14469	92	12	sri	sri	PROPN
ajfa-14469	92	13	lanka	lanka	PROPN
ajfa-14469	92	14	.	.	PUNCT
ajfa-14469	93	1	it	it	PRON
ajfa-14469	93	2	is	be	AUX
ajfa-14469	93	3	department	department	NOUN
ajfa-14469	93	4	of	of	ADP
ajfa-14469	93	5	national	national	ADJ
ajfa-14469	93	6	budget	budget	NOUN
ajfa-14469	93	7	which	which	PRON
ajfa-14469	93	8	operates	operate	VERB
ajfa-14469	93	9	under	under	ADP
ajfa-14469	93	10	the	the	DET
ajfa-14469	93	11	treasury	treasury	PROPN
ajfa-14469	93	12	of	of	ADP
ajfa-14469	93	13	sri	sri	PROPN
ajfa-14469	93	14	lanka	lanka	PROPN
ajfa-14469	93	15	.	.	PUNCT
ajfa-14469	94	1	generally	generally	ADV
ajfa-14469	94	2	national	national	ADJ
ajfa-14469	94	3	budget	budget	NOUN
ajfa-14469	94	4	is	be	AUX
ajfa-14469	94	5	prepared	prepare	VERB
ajfa-14469	94	6	for	for	ADP
ajfa-14469	94	7	a	a	DET
ajfa-14469	94	8	year	year	NOUN
ajfa-14469	94	9	which	which	PRON
ajfa-14469	94	10	is	be	AUX
ajfa-14469	94	11	from	from	ADP
ajfa-14469	94	12	1st	1st	ADJ
ajfa-14469	94	13	january	january	NOUN
ajfa-14469	94	14	to	to	ADP
ajfa-14469	94	15	31st	31st	NOUN
ajfa-14469	94	16	december	december	PROPN
ajfa-14469	94	17	.	.	PUNCT
ajfa-14469	95	1	according	accord	VERB
ajfa-14469	95	2	to	to	ADP
ajfa-14469	95	3	department	department	PROPN
ajfa-14469	95	4	of	of	ADP
ajfa-14469	95	5	national	national	ADJ
ajfa-14469	95	6	budget	budget	PROPN
ajfa-14469	95	7	circular	circular	PROPN
ajfa-14469	95	8	no	no	NOUN
ajfa-14469	95	9	.	.	PUNCT
ajfa-14469	96	1	2/2017	2/2017	PRON
ajfa-14469	96	2	provides	provide	VERB
ajfa-14469	96	3	guidelines	guideline	NOUN
ajfa-14469	96	4	,	,	PUNCT
ajfa-14469	96	5	and	and	CCONJ
ajfa-14469	96	6	calls	call	VERB
ajfa-14469	96	7	for	for	ADP
ajfa-14469	96	8	budgets	budget	NOUN
ajfa-14469	96	9	for	for	ADP
ajfa-14469	96	10	the	the	DET
ajfa-14469	96	11	fiscal	fiscal	ADJ
ajfa-14469	96	12	year	year	NOUN
ajfa-14469	96	13	2018	2018	NUM
ajfa-14469	96	14	to	to	PART
ajfa-14469	96	15	be	be	AUX
ajfa-14469	96	16	formulated	formulate	VERB
ajfa-14469	96	17	based	base	VERB
ajfa-14469	96	18	on	on	ADP
ajfa-14469	96	19	the	the	DET
ajfa-14469	96	20	performance	performance	NOUN
ajfa-14469	96	21	-	-	PUNCT
ajfa-14469	96	22	based	base	VERB
ajfa-14469	96	23	budgeting	budgeting	NOUN
ajfa-14469	96	24	approach	approach	NOUN
ajfa-14469	96	25	.	.	PUNCT
ajfa-14469	97	1	department	department	NOUN
ajfa-14469	97	2	of	of	ADP
ajfa-14469	97	3	national	national	PROPN
ajfa-14469	97	4	budget	budget	NOUN
ajfa-14469	97	5	has	have	VERB
ajfa-14469	97	6	the	the	DET
ajfa-14469	97	7	responsibility	responsibility	NOUN
ajfa-14469	97	8	to	to	PART
ajfa-14469	97	9	give	give	VERB
ajfa-14469	97	10	proper	proper	ADJ
ajfa-14469	97	11	guidelines	guideline	NOUN
ajfa-14469	97	12	to	to	ADP
ajfa-14469	97	13	all	all	DET
ajfa-14469	97	14	the	the	DET
ajfa-14469	97	15	public	public	ADJ
ajfa-14469	97	16	sector	sector	NOUN
ajfa-14469	97	17	’s	’s	PART
ajfa-14469	97	18	budget	budget	NOUN
ajfa-14469	97	19	preparation	preparation	NOUN
ajfa-14469	97	20	and	and	CCONJ
ajfa-14469	97	21	collect	collect	VERB
ajfa-14469	97	22	budgets	budget	NOUN
ajfa-14469	97	23	from	from	ADP
ajfa-14469	97	24	all	all	DET
ajfa-14469	97	25	the	the	DET
ajfa-14469	97	26	public	public	ADJ
ajfa-14469	97	27	sector	sector	NOUN
ajfa-14469	97	28	organizations	organization	NOUN
ajfa-14469	97	29	through	through	ADP
ajfa-14469	97	30	the	the	DET
ajfa-14469	97	31	proper	proper	ADJ
ajfa-14469	97	32	channel	channel	NOUN
ajfa-14469	97	33	then	then	ADV
ajfa-14469	97	34	department	department	PROPN
ajfa-14469	97	35	of	of	ADP
ajfa-14469	97	36	national	national	ADJ
ajfa-14469	97	37	budget	budget	NOUN
ajfa-14469	97	38	will	will	AUX
ajfa-14469	97	39	accumulate	accumulate	VERB
ajfa-14469	97	40	received	receive	VERB
ajfa-14469	97	41	budget	budget	NOUN
ajfa-14469	97	42	.	.	PUNCT
ajfa-14469	98	1	national	national	PROPN
ajfa-14469	98	2	budget	budget	PROPN
ajfa-14469	98	3	department	department	PROPN
ajfa-14469	98	4	will	will	AUX
ajfa-14469	98	5	finalize	finalize	VERB
ajfa-14469	98	6	the	the	DET
ajfa-14469	98	7	national	national	ADJ
ajfa-14469	98	8	budget	budget	NOUN
ajfa-14469	98	9	as	as	ADP
ajfa-14469	98	10	draft	draft	NOUN
ajfa-14469	98	11	budget	budget	NOUN
ajfa-14469	98	12	estimate	estimate	NOUN
ajfa-14469	98	13	.	.	PUNCT
ajfa-14469	99	1	according	accord	VERB
ajfa-14469	99	2	to	to	ADP
ajfa-14469	99	3	the	the	DET
ajfa-14469	99	4	constitution	constitution	NOUN
ajfa-14469	99	5	of	of	ADP
ajfa-14469	99	6	the	the	DET
ajfa-14469	99	7	country	country	NOUN
ajfa-14469	99	8	,	,	PUNCT
ajfa-14469	99	9	minister	minister	NOUN
ajfa-14469	99	10	of	of	ADP
ajfa-14469	99	11	finance	finance	NOUN
ajfa-14469	99	12	has	have	VERB
ajfa-14469	99	13	the	the	DET
ajfa-14469	99	14	responsibility	responsibility	NOUN
ajfa-14469	99	15	to	to	PART
ajfa-14469	99	16	submit	submit	VERB
ajfa-14469	99	17	the	the	DET
ajfa-14469	99	18	draft	draft	NOUN
ajfa-14469	99	19	budget	budget	NOUN
ajfa-14469	99	20	estimates	estimate	NOUN
ajfa-14469	99	21	for	for	ADP
ajfa-14469	99	22	the	the	DET
ajfa-14469	99	23	approval	approval	NOUN
ajfa-14469	99	24	of	of	ADP
ajfa-14469	99	25	cabinets	cabinet	NOUN
ajfa-14469	99	26	then	then	ADV
ajfa-14469	99	27	draft	draft	VERB
ajfa-14469	99	28	budget	budget	NOUN
ajfa-14469	99	29	estimates	estimate	NOUN
ajfa-14469	99	30	will	will	AUX
ajfa-14469	99	31	be	be	AUX
ajfa-14469	99	32	submitted	submit	VERB
ajfa-14469	99	33	for	for	ADP
ajfa-14469	99	34	the	the	DET
ajfa-14469	99	35	corrections	correction	NOUN
ajfa-14469	99	36	,	,	PUNCT
ajfa-14469	99	37	changes	change	NOUN
ajfa-14469	99	38	and	and	CCONJ
ajfa-14469	99	39	approval	approval	NOUN
ajfa-14469	99	40	in	in	ADP
ajfa-14469	99	41	the	the	DET
ajfa-14469	99	42	parliament	parliament	NOUN
ajfa-14469	99	43	.	.	PUNCT
ajfa-14469	100	1	generally	generally	ADV
ajfa-14469	100	2	government	government	NOUN
ajfa-14469	100	3	accounts	account	NOUN
ajfa-14469	100	4	prepare	prepare	VERB
ajfa-14469	100	5	the	the	DET
ajfa-14469	100	6	budget	budget	NOUN
ajfa-14469	100	7	of	of	ADP
ajfa-14469	100	8	their	their	PRON
ajfa-14469	100	9	organization	organization	NOUN
ajfa-14469	100	10	according	accord	VERB
ajfa-14469	100	11	to	to	ADP
ajfa-14469	100	12	the	the	DET
ajfa-14469	100	13	available	available	ADJ
ajfa-14469	100	14	data	datum	NOUN
ajfa-14469	100	15	and	and	CCONJ
ajfa-14469	100	16	discussion	discussion	NOUN
ajfa-14469	100	17	with	with	ADP
ajfa-14469	100	18	the	the	DET
ajfa-14469	100	19	head	head	NOUN
ajfa-14469	100	20	of	of	ADP
ajfa-14469	100	21	the	the	DET
ajfa-14469	100	22	department	department	NOUN
ajfa-14469	100	23	.	.	PUNCT
ajfa-14469	101	1	according	accord	VERB
ajfa-14469	101	2	to	to	ADP
ajfa-14469	101	3	the	the	DET
ajfa-14469	101	4	financial	financial	ADJ
ajfa-14469	101	5	management	management	NOUN
ajfa-14469	101	6	systems	system	NOUN
ajfa-14469	101	7	–	–	PUNCT
ajfa-14469	101	8	sri	sri	PROPN
ajfa-14469	101	9	lanka	lanka	NOUN
ajfa-14469	101	10	(	(	PUNCT
ajfa-14469	101	11	2018	2018	NUM
ajfa-14469	101	12	)	)	PUNCT
ajfa-14469	101	13	,	,	PUNCT
ajfa-14469	101	14	annual	annual	ADJ
ajfa-14469	101	15	national	national	ADJ
ajfa-14469	101	16	budget	budget	NOUN
ajfa-14469	101	17	calendar	calendar	NOUN
ajfa-14469	101	18	of	of	ADP
ajfa-14469	101	19	the	the	DET
ajfa-14469	101	20	sri	sri	PROPN
ajfa-14469	101	21	lanka	lanka	PROPN
ajfa-14469	101	22	can	can	AUX
ajfa-14469	101	23	be	be	AUX
ajfa-14469	101	24	seen	see	VERB
ajfa-14469	101	25	as	as	ADP
ajfa-14469	101	26	follow	follow	VERB
ajfa-14469	101	27	.	.	PUNCT
ajfa-14469	102	1			PROPN
ajfa-14469	102	2	department	department	PROPN
ajfa-14469	102	3	of	of	ADP
ajfa-14469	102	4	national	national	ADJ
ajfa-14469	102	5	budget	budget	PROPN
ajfa-14469	102	6	issues	issue	NOUN
ajfa-14469	102	7	budget	budget	NOUN
ajfa-14469	102	8	call	call	NOUN
ajfa-14469	102	9	or	or	CCONJ
ajfa-14469	102	10	budget	budget	NOUN
ajfa-14469	102	11	letter	letter	NOUN
ajfa-14469	102	12	to	to	ADP
ajfa-14469	102	13	secretaries	secretary	NOUN
ajfa-14469	102	14	of	of	ADP
ajfa-14469	102	15	line	line	NOUN
ajfa-14469	102	16	ministries	ministry	NOUN
ajfa-14469	102	17	,	,	PUNCT
ajfa-14469	102	18	chief	chief	ADJ
ajfa-14469	102	19	secretaries	secretary	NOUN
ajfa-14469	102	20	of	of	ADP
ajfa-14469	102	21	provincial	provincial	ADJ
ajfa-14469	102	22	councils	council	NOUN
ajfa-14469	102	23	,	,	PUNCT
ajfa-14469	102	24	and	and	CCONJ
ajfa-14469	102	25	heads	head	NOUN
ajfa-14469	102	26	of	of	ADP
ajfa-14469	102	27	departments	department	NOUN
ajfa-14469	102	28	setting	set	VERB
ajfa-14469	102	29	guidelines	guideline	NOUN
ajfa-14469	102	30	and	and	CCONJ
ajfa-14469	102	31	directions	direction	NOUN
ajfa-14469	102	32	for	for	ADP
ajfa-14469	102	33	annual	annual	ADJ
ajfa-14469	102	34	budget	budget	NOUN
ajfa-14469	102	35	preparation	preparation	NOUN
ajfa-14469	102	36	in	in	ADP
ajfa-14469	102	37	july	july	PROPN
ajfa-14469	102	38	.	.	PUNCT
ajfa-14469	103	1			PROPN
ajfa-14469	103	2	cabinet	cabinet	PROPN
ajfa-14469	103	3	approves	approve	VERB
ajfa-14469	103	4	initial	initial	ADJ
ajfa-14469	103	5	cabinet	cabinet	NOUN
ajfa-14469	103	6	memorandum	memorandum	NOUN
ajfa-14469	103	7	on	on	ADP
ajfa-14469	103	8	the	the	DET
ajfa-14469	103	9	budget	budget	NOUN
ajfa-14469	103	10	,	,	PUNCT
ajfa-14469	103	11	indicating	indicate	VERB
ajfa-14469	103	12	the	the	DET
ajfa-14469	103	13	government	government	NOUN
ajfa-14469	103	14	’s	’s	PART
ajfa-14469	103	15	overall	overall	ADJ
ajfa-14469	103	16	revenue	revenue	NOUN
ajfa-14469	103	17	and	and	CCONJ
ajfa-14469	103	18	expenditure	expenditure	NOUN
ajfa-14469	103	19	position	position	NOUN
ajfa-14469	103	20	in	in	ADP
ajfa-14469	103	21	august	august	PROPN
ajfa-14469	103	22	.	.	PUNCT
ajfa-14469	104	1			X
ajfa-14469	104	2	budget	budget	NOUN
ajfa-14469	104	3	discussions	discussion	NOUN
ajfa-14469	104	4	are	be	AUX
ajfa-14469	104	5	held	hold	VERB
ajfa-14469	104	6	with	with	ADP
ajfa-14469	104	7	spending	spending	NOUN
ajfa-14469	104	8	agencies	agency	NOUN
ajfa-14469	104	9	,	,	PUNCT
ajfa-14469	104	10	revenue	revenue	NOUN
ajfa-14469	104	11	departments	department	NOUN
ajfa-14469	104	12	,	,	PUNCT
ajfa-14469	104	13	and	and	CCONJ
ajfa-14469	104	14	other	other	ADJ
ajfa-14469	104	15	stakeholders	stakeholder	NOUN
ajfa-14469	104	16	in	in	ADP
ajfa-14469	104	17	relation	relation	NOUN
ajfa-14469	104	18	to	to	ADP
ajfa-14469	104	19	allocations	allocation	NOUN
ajfa-14469	104	20	to	to	ADP
ajfa-14469	104	21	sectors	sector	NOUN
ajfa-14469	104	22	,	,	PUNCT
ajfa-14469	104	23	ministries	ministry	NOUN
ajfa-14469	104	24	,	,	PUNCT
ajfa-14469	104	25	other	other	ADJ
ajfa-14469	104	26	institutions	institution	NOUN
ajfa-14469	104	27	,	,	PUNCT
ajfa-14469	104	28	programs	program	NOUN
ajfa-14469	104	29	,	,	PUNCT
ajfa-14469	104	30	and	and	CCONJ
ajfa-14469	104	31	projects	project	NOUN
ajfa-14469	104	32	,	,	PUNCT
ajfa-14469	104	33	based	base	VERB
ajfa-14469	104	34	on	on	ADP
ajfa-14469	104	35	priorities	priority	NOUN
ajfa-14469	104	36	within	within	ADP
ajfa-14469	104	37	the	the	DET
ajfa-14469	104	38	government	government	NOUN
ajfa-14469	104	39	’s	’s	PART
ajfa-14469	104	40	overall	overall	ADJ
ajfa-14469	104	41	development	development	NOUN
ajfa-14469	104	42	framework	framework	NOUN
ajfa-14469	104	43	and	and	CCONJ
ajfa-14469	104	44	the	the	DET
ajfa-14469	104	45	firmed	firm	VERB
ajfa-14469	104	46	-	-	PUNCT
ajfa-14469	104	47	up	up	ADP
ajfa-14469	104	48	budget	budget	NOUN
ajfa-14469	104	49	theme	theme	NOUN
ajfa-14469	104	50	during	during	ADP
ajfa-14469	104	51	august	august	PROPN
ajfa-14469	104	52	to	to	ADP
ajfa-14469	104	53	september	september	PROPN
ajfa-14469	104	54	.	.	PUNCT
ajfa-14469	105	1			PRON
ajfa-14469	105	2	second	second	ADJ
ajfa-14469	105	3	cabinet	cabinet	NOUN
ajfa-14469	105	4	memorandum	memorandum	NOUN
ajfa-14469	105	5	is	be	AUX
ajfa-14469	105	6	presented	present	VERB
ajfa-14469	105	7	to	to	ADP
ajfa-14469	105	8	the	the	DET
ajfa-14469	105	9	cabinet	cabinet	NOUN
ajfa-14469	105	10	of	of	ADP
ajfa-14469	105	11	ministers	minister	NOUN
ajfa-14469	105	12	and	and	CCONJ
ajfa-14469	105	13	appropriation	appropriation	NOUN
ajfa-14469	105	14	bill	bill	NOUN
ajfa-14469	105	15	is	be	AUX
ajfa-14469	105	16	published	publish	VERB
ajfa-14469	105	17	in	in	ADP
ajfa-14469	105	18	the	the	DET
ajfa-14469	105	19	gazette	gazette	NOUN
ajfa-14469	105	20	in	in	ADP
ajfa-14469	105	21	october	october	PROPN
ajfa-14469	105	22	.	.	PUNCT
ajfa-14469	106	1	asian	asian	ADJ
ajfa-14469	106	2	journal	journal	PROPN
ajfa-14469	106	3	of	of	ADP
ajfa-14469	106	4	finance	finance	PROPN
ajfa-14469	106	5	&	&	CCONJ
ajfa-14469	106	6	accounting	accounting	PROPN
ajfa-14469	106	7	issn	issn	PROPN
ajfa-14469	106	8	1946	1946	NUM
ajfa-14469	106	9	-	-	PUNCT
ajfa-14469	106	10	052x	052x	PROPN
ajfa-14469	106	11	2019	2019	NUM
ajfa-14469	106	12	,	,	PUNCT
ajfa-14469	106	13	vol	vol	NOUN
ajfa-14469	106	14	.	.	PROPN
ajfa-14469	106	15	11	11	NUM
ajfa-14469	106	16	,	,	PUNCT
ajfa-14469	106	17	no	no	INTJ
ajfa-14469	106	18	.	.	NOUN
ajfa-14469	106	19	1	1	NUM
ajfa-14469	106	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	106	21	81	81	NUM
ajfa-14469	106	22			NOUN
ajfa-14469	106	23	at	at	ADV
ajfa-14469	106	24	least	least	ADV
ajfa-14469	106	25	7	7	NUM
ajfa-14469	106	26	days	day	NOUN
ajfa-14469	106	27	after	after	ADP
ajfa-14469	106	28	the	the	DET
ajfa-14469	106	29	publication	publication	NOUN
ajfa-14469	106	30	of	of	ADP
ajfa-14469	106	31	the	the	DET
ajfa-14469	106	32	appropriation	appropriation	NOUN
ajfa-14469	106	33	bill	bill	NOUN
ajfa-14469	106	34	:	:	PUNCT
ajfa-14469	106	35	bill	bill	PROPN
ajfa-14469	106	36	is	be	AUX
ajfa-14469	106	37	presented	present	VERB
ajfa-14469	106	38	to	to	ADP
ajfa-14469	106	39	parliament	parliament	NOUN
ajfa-14469	106	40	(	(	PUNCT
ajfa-14469	106	41	first	first	ADJ
ajfa-14469	106	42	budget	budget	NOUN
ajfa-14469	106	43	reading	reading	NOUN
ajfa-14469	106	44	)	)	PUNCT
ajfa-14469	106	45	.	.	PUNCT
ajfa-14469	107	1			PROPN
ajfa-14469	107	2	budget	budget	NOUN
ajfa-14469	107	3	details	detail	NOUN
ajfa-14469	107	4	are	be	AUX
ajfa-14469	107	5	presented	present	VERB
ajfa-14469	107	6	to	to	ADP
ajfa-14469	107	7	parliament	parliament	NOUN
ajfa-14469	107	8	and	and	CCONJ
ajfa-14469	107	9	minister	minister	NOUN
ajfa-14469	107	10	of	of	ADP
ajfa-14469	107	11	finance	finance	NOUN
ajfa-14469	107	12	and	and	CCONJ
ajfa-14469	107	13	planning	planning	NOUN
ajfa-14469	107	14	delivers	deliver	VERB
ajfa-14469	107	15	budget	budget	NOUN
ajfa-14469	107	16	speech	speech	NOUN
ajfa-14469	107	17	(	(	PUNCT
ajfa-14469	107	18	second	second	ADJ
ajfa-14469	107	19	reading	reading	NOUN
ajfa-14469	107	20	of	of	ADP
ajfa-14469	107	21	budget	budget	NOUN
ajfa-14469	107	22	)	)	PUNCT
ajfa-14469	107	23	in	in	ADP
ajfa-14469	107	24	november	november	PROPN
ajfa-14469	107	25	.	.	PUNCT
ajfa-14469	108	1			PRON
ajfa-14469	109	1	second	second	ADV
ajfa-14469	109	2	-	-	PUNCT
ajfa-14469	109	3	reading	read	VERB
ajfa-14469	109	4	debate	debate	NOUN
ajfa-14469	109	5	is	be	AUX
ajfa-14469	109	6	held	hold	VERB
ajfa-14469	109	7	and	and	CCONJ
ajfa-14469	109	8	appropriation	appropriation	NOUN
ajfa-14469	109	9	bill	bill	NOUN
ajfa-14469	109	10	is	be	AUX
ajfa-14469	109	11	put	put	VERB
ajfa-14469	109	12	to	to	ADP
ajfa-14469	109	13	a	a	DET
ajfa-14469	109	14	vote	vote	NOUN
ajfa-14469	109	15	maximum	maximum	NOUN
ajfa-14469	109	16	of	of	ADP
ajfa-14469	109	17	7	7	NUM
ajfa-14469	109	18	days	day	NOUN
ajfa-14469	109	19	after	after	ADP
ajfa-14469	109	20	budget	budget	NOUN
ajfa-14469	109	21	speech	speech	NOUN
ajfa-14469	109	22	(	(	PUNCT
ajfa-14469	109	23	last	last	ADJ
ajfa-14469	109	24	week	week	NOUN
ajfa-14469	109	25	of	of	ADP
ajfa-14469	109	26	november	november	PROPN
ajfa-14469	109	27	)	)	PUNCT
ajfa-14469	109	28	.	.	PUNCT
ajfa-14469	110	1			NOUN
ajfa-14469	110	2	draft	draft	NOUN
ajfa-14469	110	3	estimates	estimate	NOUN
ajfa-14469	110	4	for	for	ADP
ajfa-14469	110	5	each	each	DET
ajfa-14469	110	6	line	line	NOUN
ajfa-14469	110	7	ministry	ministry	PROPN
ajfa-14469	110	8	are	be	AUX
ajfa-14469	110	9	discussed	discuss	VERB
ajfa-14469	110	10	separately	separately	ADV
ajfa-14469	110	11	with	with	ADP
ajfa-14469	110	12	secretaries	secretary	NOUN
ajfa-14469	110	13	of	of	ADP
ajfa-14469	110	14	relevant	relevant	ADJ
ajfa-14469	110	15	ministries	ministry	NOUN
ajfa-14469	110	16	(	(	PUNCT
ajfa-14469	110	17	committee	committee	NOUN
ajfa-14469	110	18	-	-	PUNCT
ajfa-14469	110	19	stage	stage	NOUN
ajfa-14469	110	20	debates	debate	NOUN
ajfa-14469	110	21	)	)	PUNCT
ajfa-14469	110	22	and	and	CCONJ
ajfa-14469	110	23	approved	approve	VERB
ajfa-14469	110	24	maximum	maximum	NOUN
ajfa-14469	110	25	of	of	ADP
ajfa-14469	110	26	22	22	NUM
ajfa-14469	110	27	days	day	NOUN
ajfa-14469	110	28	from	from	ADP
ajfa-14469	110	29	the	the	DET
ajfa-14469	110	30	end	end	NOUN
ajfa-14469	110	31	of	of	ADP
ajfa-14469	110	32	the	the	DET
ajfa-14469	110	33	second	second	ADJ
ajfa-14469	110	34	reading	reading	NOUN
ajfa-14469	110	35	debate	debate	NOUN
ajfa-14469	110	36	(	(	PUNCT
ajfa-14469	110	37	last	last	ADJ
ajfa-14469	110	38	week	week	NOUN
ajfa-14469	110	39	of	of	ADP
ajfa-14469	110	40	november	november	PROPN
ajfa-14469	110	41	to	to	ADP
ajfa-14469	110	42	third	third	ADJ
ajfa-14469	110	43	week	week	NOUN
ajfa-14469	110	44	of	of	ADP
ajfa-14469	110	45	december	december	PROPN
ajfa-14469	110	46	)	)	PUNCT
ajfa-14469	110	47	.	.	PUNCT
ajfa-14469	111	1			PROPN
ajfa-14469	111	2	appropriation	appropriation	NOUN
ajfa-14469	111	3	act	act	NOUN
ajfa-14469	111	4	is	be	AUX
ajfa-14469	111	5	endorsed	endorse	VERB
ajfa-14469	111	6	by	by	ADP
ajfa-14469	111	7	speaker	speaker	NOUN
ajfa-14469	111	8	(	(	PUNCT
ajfa-14469	111	9	budget	budget	NOUN
ajfa-14469	111	10	is	be	AUX
ajfa-14469	111	11	passed	pass	VERB
ajfa-14469	111	12	in	in	ADP
ajfa-14469	111	13	parliament	parliament	NOUN
ajfa-14469	111	14	)	)	PUNCT
ajfa-14469	111	15	in	in	ADP
ajfa-14469	111	16	third	third	ADJ
ajfa-14469	111	17	week	week	NOUN
ajfa-14469	111	18	of	of	ADP
ajfa-14469	111	19	december	december	PROPN
ajfa-14469	111	20	.	.	PUNCT
ajfa-14469	112	1			NOUN
ajfa-14469	113	1	before	before	ADP
ajfa-14469	113	2	the	the	DET
ajfa-14469	113	3	end	end	NOUN
ajfa-14469	113	4	of	of	ADP
ajfa-14469	113	5	december	december	PROPN
ajfa-14469	113	6	,	,	PUNCT
ajfa-14469	113	7	minister	minister	NOUN
ajfa-14469	113	8	of	of	ADP
ajfa-14469	113	9	finance	finance	NOUN
ajfa-14469	113	10	and	and	CCONJ
ajfa-14469	113	11	planning	planning	NOUN
ajfa-14469	113	12	issues	issue	NOUN
ajfa-14469	113	13	warrant(s	warrant(s	NOUN
ajfa-14469	113	14	)	)	PUNCT
ajfa-14469	113	15	authorizing	authorize	VERB
ajfa-14469	113	16	expenditure	expenditure	NOUN
ajfa-14469	113	17	.	.	PUNCT
ajfa-14469	114	1			PROPN
ajfa-14469	114	2	department	department	PROPN
ajfa-14469	114	3	of	of	ADP
ajfa-14469	114	4	national	national	ADJ
ajfa-14469	114	5	budget	budget	NOUN
ajfa-14469	114	6	issues	issue	NOUN
ajfa-14469	114	7	expenditure	expenditure	VERB
ajfa-14469	114	8	authorization	authorization	NOUN
ajfa-14469	114	9	circular	circular	NOUN
ajfa-14469	114	10	to	to	ADP
ajfa-14469	114	11	spending	spend	VERB
ajfa-14469	114	12	agencies	agency	NOUN
ajfa-14469	114	13	in	in	ADP
ajfa-14469	114	14	last	last	ADJ
ajfa-14469	114	15	week	week	NOUN
ajfa-14469	114	16	of	of	ADP
ajfa-14469	114	17	the	the	DET
ajfa-14469	114	18	december	december	PROPN
ajfa-14469	114	19	.	.	PUNCT
ajfa-14469	115	1	public	public	ADJ
ajfa-14469	115	2	sector	sector	NOUN
ajfa-14469	115	3	accounting	accounting	NOUN
ajfa-14469	115	4	standards	standard	NOUN
ajfa-14469	115	5	in	in	ADP
ajfa-14469	115	6	sri	sri	PROPN
ajfa-14469	115	7	lanka	lanka	PROPN
ajfa-14469	115	8	according	accord	VERB
ajfa-14469	115	9	to	to	ADP
ajfa-14469	115	10	sri	sri	PROPN
ajfa-14469	115	11	lanka	lanka	PROPN
ajfa-14469	115	12	public	public	ADJ
ajfa-14469	115	13	sector	sector	NOUN
ajfa-14469	115	14	accounting	accounting	NOUN
ajfa-14469	115	15	standards	standard	NOUN
ajfa-14469	115	16	(	(	PUNCT
ajfa-14469	115	17	2009	2009	NUM
ajfa-14469	115	18	)	)	PUNCT
ajfa-14469	115	19	,	,	PUNCT
ajfa-14469	115	20	the	the	DET
ajfa-14469	115	21	sri	sri	PROPN
ajfa-14469	115	22	lanka	lanka	PROPN
ajfa-14469	115	23	public	public	ADJ
ajfa-14469	115	24	sector	sector	NOUN
ajfa-14469	115	25	accounting	accounting	NOUN
ajfa-14469	115	26	standards	standard	NOUN
ajfa-14469	115	27	issued	issue	VERB
ajfa-14469	115	28	in	in	ADP
ajfa-14469	115	29	2009	2009	NUM
ajfa-14469	115	30	by	by	ADP
ajfa-14469	115	31	the	the	DET
ajfa-14469	115	32	institute	institute	PROPN
ajfa-14469	115	33	of	of	ADP
ajfa-14469	115	34	chartered	charter	VERB
ajfa-14469	115	35	accountants	accountant	NOUN
ajfa-14469	115	36	of	of	ADP
ajfa-14469	115	37	sri	sri	PROPN
ajfa-14469	115	38	lanka	lanka	PROPN
ajfa-14469	115	39	are	be	AUX
ajfa-14469	115	40	,	,	PUNCT
ajfa-14469	115	41	with	with	ADP
ajfa-14469	115	42	the	the	DET
ajfa-14469	115	43	permission	permission	NOUN
ajfa-14469	115	44	of	of	ADP
ajfa-14469	115	45	the	the	DET
ajfa-14469	115	46	international	international	PROPN
ajfa-14469	115	47	federation	federation	PROPN
ajfa-14469	115	48	of	of	ADP
ajfa-14469	115	49	accountants	accountant	NOUN
ajfa-14469	115	50	(	(	PUNCT
ajfa-14469	115	51	ifac	ifac	NOUN
ajfa-14469	115	52	)	)	PUNCT
ajfa-14469	115	53	,	,	PUNCT
ajfa-14469	115	54	largely	largely	ADV
ajfa-14469	115	55	,	,	PUNCT
ajfa-14469	115	56	based	base	VERB
ajfa-14469	115	57	on	on	ADP
ajfa-14469	115	58	the	the	DET
ajfa-14469	115	59	international	international	ADJ
ajfa-14469	115	60	public	public	ADJ
ajfa-14469	115	61	sector	sector	NOUN
ajfa-14469	115	62	accounting	accounting	NOUN
ajfa-14469	115	63	standards	standard	NOUN
ajfa-14469	115	64	published	publish	VERB
ajfa-14469	115	65	by	by	ADP
ajfa-14469	115	66	ifac	ifac	NOUN
ajfa-14469	115	67	.	.	PUNCT
ajfa-14469	116	1	ca	can	AUX
ajfa-14469	116	2	introduced	introduce	VERB
ajfa-14469	116	3	four	four	NUM
ajfa-14469	116	4	standards	standard	NOUN
ajfa-14469	116	5	for	for	ADP
ajfa-14469	116	6	the	the	DET
ajfa-14469	116	7	public	public	ADJ
ajfa-14469	116	8	sector	sector	NOUN
ajfa-14469	116	9	in	in	ADP
ajfa-14469	116	10	2009	2009	NUM
ajfa-14469	116	11	such	such	ADJ
ajfa-14469	116	12	as	as	ADP
ajfa-14469	116	13	,	,	PUNCT
ajfa-14469	116	14			PRON
ajfa-14469	116	15	slpsas	slpsa	VERB
ajfa-14469	116	16	1	1	NUM
ajfa-14469	116	17	presentation	presentation	NOUN
ajfa-14469	116	18	of	of	ADP
ajfa-14469	116	19	financial	financial	ADJ
ajfa-14469	116	20	statements	statement	NOUN
ajfa-14469	116	21			NOUN
ajfa-14469	116	22	slpsas	slpsa	VERB
ajfa-14469	116	23	2	2	NUM
ajfa-14469	116	24	cash	cash	NOUN
ajfa-14469	116	25	flow	flow	NOUN
ajfa-14469	116	26	statements	statement	NOUN
ajfa-14469	116	27			NOUN
ajfa-14469	116	28	slpsas	slpsa	VERB
ajfa-14469	116	29	3	3	NUM
ajfa-14469	116	30	accounting	accounting	NOUN
ajfa-14469	116	31	policies	policy	NOUN
ajfa-14469	116	32	,	,	PUNCT
ajfa-14469	116	33	changes	change	NOUN
ajfa-14469	116	34	in	in	ADP
ajfa-14469	116	35	accounting	accounting	NOUN
ajfa-14469	116	36	estimates	estimate	NOUN
ajfa-14469	116	37	and	and	CCONJ
ajfa-14469	116	38	errors	error	NOUN
ajfa-14469	116	39			NOUN
ajfa-14469	116	40	slpsas	slpsa	VERB
ajfa-14469	116	41	4	4	NUM
ajfa-14469	116	42	borrowing	borrowing	NOUN
ajfa-14469	116	43	cost	cost	NOUN
ajfa-14469	116	44	sri	sri	PROPN
ajfa-14469	116	45	lanka	lanka	PROPN
ajfa-14469	116	46	public	public	ADJ
ajfa-14469	116	47	sector	sector	NOUN
ajfa-14469	116	48	accounting	accounting	NOUN
ajfa-14469	116	49	standards	standard	NOUN
ajfa-14469	116	50	volume	volume	NOUN
ajfa-14469	116	51	ii	ii	PROPN
ajfa-14469	116	52	published	publish	VERB
ajfa-14469	116	53	by	by	ADP
ajfa-14469	116	54	ca	ca	PROPN
ajfa-14469	116	55	,	,	PUNCT
ajfa-14469	116	56	sri	sri	PROPN
ajfa-14469	116	57	lanka	lanka	PROPN
ajfa-14469	116	58	in	in	ADP
ajfa-14469	116	59	2012	2012	NUM
ajfa-14469	116	60	.	.	PUNCT
ajfa-14469	117	1	it	it	PRON
ajfa-14469	117	2	covers	cover	VERB
ajfa-14469	117	3	further	further	ADJ
ajfa-14469	117	4	six	six	NUM
ajfa-14469	117	5	standards	standard	NOUN
ajfa-14469	117	6	such	such	ADJ
ajfa-14469	117	7	as	as	ADP
ajfa-14469	117	8	,	,	PUNCT
ajfa-14469	117	9			PRON
ajfa-14469	117	10	slpsas	slpsa	NOUN
ajfa-14469	117	11	5	5	NUM
ajfa-14469	117	12	the	the	DET
ajfa-14469	117	13	effects	effect	NOUN
ajfa-14469	117	14	of	of	ADP
ajfa-14469	117	15	changes	change	NOUN
ajfa-14469	117	16	in	in	ADP
ajfa-14469	117	17	foreign	foreign	ADJ
ajfa-14469	117	18	exchange	exchange	NOUN
ajfa-14469	117	19	rates	rate	NOUN
ajfa-14469	117	20			NOUN
ajfa-14469	117	21	slpsas	slpsa	VERB
ajfa-14469	117	22	6	6	NUM
ajfa-14469	117	23	events	event	NOUN
ajfa-14469	117	24	after	after	SCONJ
ajfa-14469	117	25	the	the	DET
ajfa-14469	117	26	reporting	reporting	NOUN
ajfa-14469	117	27	date	date	NOUN
ajfa-14469	117	28			NOUN
ajfa-14469	117	29	slpsas	slpsa	VERB
ajfa-14469	117	30	7	7	NUM
ajfa-14469	117	31	property	property	NOUN
ajfa-14469	117	32	,	,	PUNCT
ajfa-14469	117	33	plant	plant	NOUN
ajfa-14469	117	34	&	&	CCONJ
ajfa-14469	117	35	equipment	equipment	NOUN
ajfa-14469	117	36			NOUN
ajfa-14469	117	37	slpsas	slpsa	VERB
ajfa-14469	117	38	8	8	NUM
ajfa-14469	117	39	provisions	provision	NOUN
ajfa-14469	117	40	,	,	PUNCT
ajfa-14469	117	41	contingent	contingent	ADJ
ajfa-14469	117	42	liabilities	liability	NOUN
ajfa-14469	117	43	and	and	CCONJ
ajfa-14469	117	44	contingent	contingent	ADJ
ajfa-14469	117	45	assets	asset	NOUN
ajfa-14469	117	46			NOUN
ajfa-14469	117	47	slpsas	slpsa	VERB
ajfa-14469	117	48	9	9	NUM
ajfa-14469	117	49	inventories	inventory	NOUN
ajfa-14469	117	50			NOUN
ajfa-14469	117	51	slpsas	slpsa	VERB
ajfa-14469	117	52	10	10	NUM
ajfa-14469	117	53	revenue	revenue	NOUN
ajfa-14469	117	54	from	from	ADP
ajfa-14469	117	55	exchange	exchange	NOUN
ajfa-14469	117	56	transactions	transaction	NOUN
ajfa-14469	117	57	asian	asian	ADJ
ajfa-14469	117	58	journal	journal	NOUN
ajfa-14469	117	59	of	of	ADP
ajfa-14469	117	60	finance	finance	PROPN
ajfa-14469	117	61	&	&	CCONJ
ajfa-14469	117	62	accounting	accounting	PROPN
ajfa-14469	117	63	issn	issn	PROPN
ajfa-14469	117	64	1946	1946	NUM
ajfa-14469	117	65	-	-	PUNCT
ajfa-14469	117	66	052x	052x	PROPN
ajfa-14469	117	67	2019	2019	NUM
ajfa-14469	117	68	,	,	PUNCT
ajfa-14469	117	69	vol	vol	NOUN
ajfa-14469	117	70	.	.	PROPN
ajfa-14469	118	1	11	11	NUM
ajfa-14469	118	2	,	,	PUNCT
ajfa-14469	118	3	no	no	INTJ
ajfa-14469	118	4	.	.	NOUN
ajfa-14469	118	5	1	1	NUM
ajfa-14469	118	6	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	118	7	82	82	NUM
ajfa-14469	118	8	ca	ca	NOUN
ajfa-14469	118	9	,	,	PUNCT
ajfa-14469	118	10	sri	sri	PROPN
ajfa-14469	118	11	lanka	lanka	PROPN
ajfa-14469	118	12	is	be	AUX
ajfa-14469	118	13	motivating	motivate	VERB
ajfa-14469	118	14	accrual	accrual	ADJ
ajfa-14469	118	15	basis	basis	NOUN
ajfa-14469	118	16	accounting	accounting	NOUN
ajfa-14469	118	17	and	and	CCONJ
ajfa-14469	118	18	public	public	ADJ
ajfa-14469	118	19	sector	sector	NOUN
ajfa-14469	118	20	accounting	accounting	NOUN
ajfa-14469	118	21	standards	standard	NOUN
ajfa-14469	118	22	implementation	implementation	NOUN
ajfa-14469	118	23	in	in	ADP
ajfa-14469	118	24	the	the	DET
ajfa-14469	118	25	sri	sri	PROPN
ajfa-14469	118	26	lanka	lanka	PROPN
ajfa-14469	118	27	.	.	PUNCT
ajfa-14469	119	1	ca	ca	PROPN
ajfa-14469	119	2	,	,	PUNCT
ajfa-14469	119	3	sri	sri	PROPN
ajfa-14469	119	4	lanka	lanka	PROPN
ajfa-14469	119	5	provides	provide	VERB
ajfa-14469	119	6	award	award	NOUN
ajfa-14469	119	7	on	on	ADP
ajfa-14469	119	8	best	good	ADJ
ajfa-14469	119	9	annual	annual	ADJ
ajfa-14469	119	10	report	report	NOUN
ajfa-14469	119	11	and	and	CCONJ
ajfa-14469	119	12	accounts	account	VERB
ajfa-14469	119	13	awards	award	NOUN
ajfa-14469	119	14	for	for	ADP
ajfa-14469	119	15	the	the	DET
ajfa-14469	119	16	public	public	ADJ
ajfa-14469	119	17	sector	sector	NOUN
ajfa-14469	119	18	.	.	PUNCT
ajfa-14469	120	1	according	accord	VERB
ajfa-14469	120	2	to	to	ADP
ajfa-14469	120	3	sunday	sunday	PROPN
ajfa-14469	120	4	observer	observer	PROPN
ajfa-14469	120	5	news	news	PROPN
ajfa-14469	120	6	dated	date	VERB
ajfa-14469	120	7	on	on	ADP
ajfa-14469	120	8	4th	4th	ADJ
ajfa-14469	120	9	november	november	PROPN
ajfa-14469	120	10	2018	2018	NUM
ajfa-14469	120	11	,	,	PUNCT
ajfa-14469	120	12	second	second	ADV
ajfa-14469	120	13	best	good	ADJ
ajfa-14469	120	14	annual	annual	ADJ
ajfa-14469	120	15	report	report	NOUN
ajfa-14469	120	16	and	and	CCONJ
ajfa-14469	120	17	accounts	account	NOUN
ajfa-14469	120	18	award	award	NOUN
ajfa-14469	120	19	was	be	AUX
ajfa-14469	120	20	organised	organise	VERB
ajfa-14469	120	21	by	by	ADP
ajfa-14469	120	22	the	the	DET
ajfa-14469	120	23	association	association	NOUN
ajfa-14469	120	24	of	of	ADP
ajfa-14469	120	25	public	public	ADJ
ajfa-14469	120	26	accountants	accountant	NOUN
ajfa-14469	120	27	of	of	ADP
ajfa-14469	120	28	sri	sri	PROPN
ajfa-14469	120	29	lanka	lanka	PROPN
ajfa-14469	120	30	,	,	PUNCT
ajfa-14469	120	31	the	the	DET
ajfa-14469	120	32	public	public	ADJ
ajfa-14469	120	33	sector	sector	NOUN
ajfa-14469	120	34	wing	wing	NOUN
ajfa-14469	120	35	of	of	ADP
ajfa-14469	120	36	ca	ca	PROPN
ajfa-14469	120	37	sri	sri	PROPN
ajfa-14469	120	38	lanka	lanka	PROPN
ajfa-14469	120	39	in	in	ADP
ajfa-14469	120	40	2018	2018	NUM
ajfa-14469	120	41	.	.	PUNCT
ajfa-14469	121	1	twenty	twenty	NUM
ajfa-14469	121	2	-	-	PUNCT
ajfa-14469	121	3	six	six	NUM
ajfa-14469	121	4	public	public	ADJ
ajfa-14469	121	5	institutions	institution	NOUN
ajfa-14469	121	6	were	be	AUX
ajfa-14469	121	7	honoured	honour	VERB
ajfa-14469	121	8	at	at	ADP
ajfa-14469	121	9	the	the	DET
ajfa-14469	121	10	awards	award	NOUN
ajfa-14469	121	11	ceremony	ceremony	NOUN
ajfa-14469	121	12	with	with	ADP
ajfa-14469	121	13	nine	nine	NUM
ajfa-14469	121	14	public	public	ADJ
ajfa-14469	121	15	sector	sector	NOUN
ajfa-14469	121	16	organisations	organisation	NOUN
ajfa-14469	121	17	winning	win	VERB
ajfa-14469	121	18	the	the	DET
ajfa-14469	121	19	main	main	ADJ
ajfa-14469	121	20	awards	award	NOUN
ajfa-14469	121	21	which	which	PRON
ajfa-14469	121	22	was	be	AUX
ajfa-14469	121	23	categorised	categorise	VERB
ajfa-14469	121	24	into	into	ADP
ajfa-14469	121	25	nine	nine	NUM
ajfa-14469	121	26	sectors	sector	NOUN
ajfa-14469	121	27	covering	cover	VERB
ajfa-14469	121	28	universities	university	NOUN
ajfa-14469	121	29	,	,	PUNCT
ajfa-14469	121	30	research	research	NOUN
ajfa-14469	121	31	institutions	institution	NOUN
ajfa-14469	121	32	,	,	PUNCT
ajfa-14469	121	33	statutory	statutory	ADJ
ajfa-14469	121	34	boards	board	NOUN
ajfa-14469	121	35	,	,	PUNCT
ajfa-14469	121	36	ministries	ministry	NOUN
ajfa-14469	121	37	,	,	PUNCT
ajfa-14469	121	38	departments	department	NOUN
ajfa-14469	121	39	,	,	PUNCT
ajfa-14469	121	40	provincial	provincial	ADJ
ajfa-14469	121	41	councils	council	NOUN
ajfa-14469	121	42	,	,	PUNCT
ajfa-14469	121	43	urban	urban	ADJ
ajfa-14469	121	44	councils	council	NOUN
ajfa-14469	121	45	,	,	PUNCT
ajfa-14469	121	46	municipal	municipal	ADJ
ajfa-14469	121	47	councils	council	NOUN
ajfa-14469	121	48	and	and	CCONJ
ajfa-14469	121	49	pradeshiya	pradeshiya	PROPN
ajfa-14469	121	50	sabhas	sabhas	PROPN
ajfa-14469	121	51	.	.	PUNCT
ajfa-14469	122	1	b	b	X
ajfa-14469	122	2	)	)	PUNCT
ajfa-14469	122	3	empirical	empirical	ADJ
ajfa-14469	122	4	review	review	NOUN
ajfa-14469	122	5	davor	davor	NOUN
ajfa-14469	122	6	and	and	CCONJ
ajfa-14469	122	7	gorana	gorana	PROPN
ajfa-14469	122	8	(	(	PUNCT
ajfa-14469	122	9	2010	2010	NUM
ajfa-14469	122	10	)	)	PUNCT
ajfa-14469	122	11	tested	test	VERB
ajfa-14469	122	12	the	the	DET
ajfa-14469	122	13	appropriateness	appropriateness	NOUN
ajfa-14469	122	14	of	of	ADP
ajfa-14469	122	15	existing	exist	VERB
ajfa-14469	122	16	modified	modify	VERB
ajfa-14469	122	17	accrual	accrual	ADJ
ajfa-14469	122	18	accounting	accounting	NOUN
ajfa-14469	122	19	and	and	CCONJ
ajfa-14469	122	20	financial	financial	ADJ
ajfa-14469	122	21	reporting	reporting	NOUN
ajfa-14469	122	22	system	system	NOUN
ajfa-14469	122	23	in	in	ADP
ajfa-14469	122	24	croatian	croatian	ADJ
ajfa-14469	122	25	public	public	ADJ
ajfa-14469	122	26	healthcare	healthcare	NOUN
ajfa-14469	122	27	sector	sector	NOUN
ajfa-14469	122	28	.	.	PUNCT
ajfa-14469	123	1	this	this	DET
ajfa-14469	123	2	study	study	NOUN
ajfa-14469	123	3	reveals	reveal	VERB
ajfa-14469	123	4	that	that	SCONJ
ajfa-14469	123	5	accounting	account	VERB
ajfa-14469	123	6	information	information	NOUN
ajfa-14469	123	7	system	system	NOUN
ajfa-14469	123	8	contains	contain	VERB
ajfa-14469	123	9	discrepancies	discrepancy	NOUN
ajfa-14469	123	10	and	and	CCONJ
ajfa-14469	123	11	constraints	constraint	NOUN
ajfa-14469	123	12	in	in	ADP
ajfa-14469	123	13	assuring	assure	VERB
ajfa-14469	123	14	true	true	ADJ
ajfa-14469	123	15	and	and	CCONJ
ajfa-14469	123	16	fair	fair	ADJ
ajfa-14469	123	17	view	view	NOUN
ajfa-14469	123	18	of	of	ADP
ajfa-14469	123	19	organization	organization	NOUN
ajfa-14469	123	20	’s	’s	PART
ajfa-14469	123	21	financial	financial	ADJ
ajfa-14469	123	22	position	position	NOUN
ajfa-14469	123	23	and	and	CCONJ
ajfa-14469	123	24	performance	performance	NOUN
ajfa-14469	123	25	.	.	PUNCT
ajfa-14469	124	1	analysis	analysis	NOUN
ajfa-14469	124	2	of	of	ADP
ajfa-14469	124	3	the	the	DET
ajfa-14469	124	4	study	study	NOUN
ajfa-14469	124	5	confirmed	confirm	VERB
ajfa-14469	124	6	low	low	ADJ
ajfa-14469	124	7	level	level	NOUN
ajfa-14469	124	8	of	of	ADP
ajfa-14469	124	9	cost	cost	NOUN
ajfa-14469	124	10	and	and	CCONJ
ajfa-14469	124	11	managerial	managerial	ADJ
ajfa-14469	124	12	accounting	accounting	NOUN
ajfa-14469	124	13	methods	method	NOUN
ajfa-14469	124	14	development	development	NOUN
ajfa-14469	124	15	,	,	PUNCT
ajfa-14469	124	16	and	and	CCONJ
ajfa-14469	124	17	external	external	ADJ
ajfa-14469	124	18	and	and	CCONJ
ajfa-14469	124	19	internal	internal	ADJ
ajfa-14469	124	20	financial	financial	ADJ
ajfa-14469	124	21	reporting	reporting	NOUN
ajfa-14469	124	22	convergence	convergence	NOUN
ajfa-14469	124	23	.	.	PUNCT
ajfa-14469	125	1	researcher	researcher	NOUN
ajfa-14469	125	2	argued	argue	VERB
ajfa-14469	125	3	that	that	SCONJ
ajfa-14469	125	4	croatian	croatian	ADJ
ajfa-14469	125	5	public	public	ADJ
ajfa-14469	125	6	healthcare	healthcare	NOUN
ajfa-14469	125	7	sector	sector	NOUN
ajfa-14469	125	8	represents	represent	VERB
ajfa-14469	125	9	a	a	DET
ajfa-14469	125	10	segmental	segmental	ADJ
ajfa-14469	125	11	accounting	accounting	NOUN
ajfa-14469	125	12	subsystem	subsystem	NOUN
ajfa-14469	125	13	within	within	ADP
ajfa-14469	125	14	the	the	DET
ajfa-14469	125	15	integral	integral	ADJ
ajfa-14469	125	16	public	public	ADJ
ajfa-14469	125	17	sector	sector	NOUN
ajfa-14469	125	18	accounting	accounting	NOUN
ajfa-14469	125	19	framework	framework	NOUN
ajfa-14469	125	20	,	,	PUNCT
ajfa-14469	125	21	where	where	SCONJ
ajfa-14469	125	22	accruals	accrual	NOUN
ajfa-14469	125	23	implementation	implementation	NOUN
ajfa-14469	125	24	might	might	AUX
ajfa-14469	125	25	prove	prove	VERB
ajfa-14469	125	26	justifiable	justifiable	ADJ
ajfa-14469	125	27	.	.	PUNCT
ajfa-14469	126	1	rozaidy	rozaidy	ADJ
ajfa-14469	126	2	,	,	PUNCT
ajfa-14469	126	3	siti	siti	NOUN
ajfa-14469	126	4	,	,	PUNCT
ajfa-14469	126	5	rasid	rasid	ADJ
ajfa-14469	126	6	and	and	CCONJ
ajfa-14469	126	7	raman	raman	NOUN
ajfa-14469	126	8	(	(	PUNCT
ajfa-14469	126	9	2017	2017	NUM
ajfa-14469	126	10	)	)	PUNCT
ajfa-14469	126	11	analysed	analyse	VERB
ajfa-14469	126	12	the	the	DET
ajfa-14469	126	13	possible	possible	ADJ
ajfa-14469	126	14	contextual	contextual	ADJ
ajfa-14469	126	15	and	and	CCONJ
ajfa-14469	126	16	application	application	NOUN
ajfa-14469	126	17	gaps	gap	NOUN
ajfa-14469	126	18	derived	derive	VERB
ajfa-14469	126	19	from	from	ADP
ajfa-14469	126	20	the	the	DET
ajfa-14469	126	21	utilisation	utilisation	NOUN
ajfa-14469	126	22	of	of	ADP
ajfa-14469	126	23	van	van	PROPN
ajfa-14469	126	24	helden	helden	PROPN
ajfa-14469	126	25	and	and	CCONJ
ajfa-14469	126	26	northcott	northcott	PROPN
ajfa-14469	126	27	’s	’s	PART
ajfa-14469	126	28	(	(	PUNCT
ajfa-14469	126	29	2010	2010	NUM
ajfa-14469	126	30	)	)	PUNCT
ajfa-14469	126	31	method	method	NOUN
ajfa-14469	126	32	of	of	ADP
ajfa-14469	126	33	study	study	NOUN
ajfa-14469	126	34	for	for	ADP
ajfa-14469	126	35	classifying	classify	VERB
ajfa-14469	126	36	themes	theme	NOUN
ajfa-14469	126	37	in	in	ADP
ajfa-14469	126	38	published	publish	VERB
ajfa-14469	126	39	public	public	ADJ
ajfa-14469	126	40	sector	sector	NOUN
ajfa-14469	126	41	’s	’s	PART
ajfa-14469	126	42	accrual	accrual	ADJ
ajfa-14469	126	43	accounting	accounting	NOUN
ajfa-14469	126	44	papers	paper	NOUN
ajfa-14469	126	45	according	accord	VERB
ajfa-14469	126	46	to	to	ADP
ajfa-14469	126	47	their	their	PRON
ajfa-14469	126	48	research	research	NOUN
ajfa-14469	126	49	objectives	objective	NOUN
ajfa-14469	126	50	.	.	PUNCT
ajfa-14469	127	1	objectives	objective	NOUN
ajfa-14469	127	2	of	of	ADP
ajfa-14469	127	3	the	the	DET
ajfa-14469	127	4	study	study	NOUN
ajfa-14469	127	5	were	be	AUX
ajfa-14469	127	6	proposing	propose	VERB
ajfa-14469	127	7	new	new	ADJ
ajfa-14469	127	8	financial	financial	ADJ
ajfa-14469	127	9	/	/	SYM
ajfa-14469	127	10	management	management	NOUN
ajfa-14469	127	11	accounting	accounting	NOUN
ajfa-14469	127	12	techniques	technique	NOUN
ajfa-14469	127	13	/	/	SYM
ajfa-14469	127	14	approaches	approach	NOUN
ajfa-14469	127	15	for	for	ADP
ajfa-14469	127	16	public	public	ADJ
ajfa-14469	127	17	sector	sector	NOUN
ajfa-14469	127	18	accrual	accrual	ADJ
ajfa-14469	127	19	accounting	accounting	NOUN
ajfa-14469	127	20	systems	system	NOUN
ajfa-14469	127	21	,	,	PUNCT
ajfa-14469	127	22	examining	examine	VERB
ajfa-14469	127	23	the	the	DET
ajfa-14469	127	24	effectiveness	effectiveness	NOUN
ajfa-14469	127	25	of	of	ADP
ajfa-14469	127	26	accrual	accrual	ADJ
ajfa-14469	127	27	accounting	accounting	NOUN
ajfa-14469	127	28	techniques	technique	NOUN
ajfa-14469	127	29	/	/	SYM
ajfa-14469	127	30	approaches	approach	NOUN
ajfa-14469	127	31	,	,	PUNCT
ajfa-14469	127	32	identifying	identify	VERB
ajfa-14469	127	33	the	the	DET
ajfa-14469	127	34	conditions	condition	NOUN
ajfa-14469	127	35	for	for	ADP
ajfa-14469	127	36	the	the	DET
ajfa-14469	127	37	successful	successful	ADJ
ajfa-14469	127	38	/	/	SYM
ajfa-14469	127	39	failure	failure	NOUN
ajfa-14469	127	40	of	of	ADP
ajfa-14469	127	41	the	the	DET
ajfa-14469	127	42	implementation	implementation	NOUN
ajfa-14469	127	43	of	of	ADP
ajfa-14469	127	44	accrual	accrual	ADJ
ajfa-14469	127	45	accounting	accounting	NOUN
ajfa-14469	127	46	techniques	technique	NOUN
ajfa-14469	127	47	/	/	SYM
ajfa-14469	127	48	approaches	approach	NOUN
ajfa-14469	127	49	and	and	CCONJ
ajfa-14469	127	50	knowledge	knowledge	NOUN
ajfa-14469	127	51	-	-	PUNCT
ajfa-14469	127	52	building	building	NOUN
ajfa-14469	127	53	in	in	ADP
ajfa-14469	127	54	understanding	understanding	NOUN
ajfa-14469	127	55	,	,	PUNCT
ajfa-14469	127	56	explaining	explain	VERB
ajfa-14469	127	57	and	and	CCONJ
ajfa-14469	127	58	critiquing	critique	VERB
ajfa-14469	127	59	the	the	DET
ajfa-14469	127	60	adoption	adoption	NOUN
ajfa-14469	127	61	and	and	CCONJ
ajfa-14469	127	62	use	use	NOUN
ajfa-14469	127	63	of	of	ADP
ajfa-14469	127	64	accrual	accrual	ADJ
ajfa-14469	127	65	accounting	accounting	NOUN
ajfa-14469	127	66	techniques	technique	NOUN
ajfa-14469	127	67	/	/	SYM
ajfa-14469	127	68	approaches	approach	NOUN
ajfa-14469	127	69	,	,	PUNCT
ajfa-14469	127	70	both	both	PRON
ajfa-14469	127	71	theoretically	theoretically	ADV
ajfa-14469	127	72	and	and	CCONJ
ajfa-14469	127	73	practically	practically	ADV
ajfa-14469	127	74	.	.	PUNCT
ajfa-14469	128	1	researchers	researcher	NOUN
ajfa-14469	128	2	were	be	AUX
ajfa-14469	128	3	able	able	ADJ
ajfa-14469	128	4	to	to	PART
ajfa-14469	128	5	find	find	VERB
ajfa-14469	128	6	which	which	PRON
ajfa-14469	128	7	areas	area	NOUN
ajfa-14469	128	8	of	of	ADP
ajfa-14469	128	9	study	study	NOUN
ajfa-14469	128	10	have	have	AUX
ajfa-14469	128	11	received	receive	VERB
ajfa-14469	128	12	less	less	ADJ
ajfa-14469	128	13	attention	attention	NOUN
ajfa-14469	128	14	and	and	CCONJ
ajfa-14469	128	15	which	which	DET
ajfa-14469	128	16	areas	area	NOUN
ajfa-14469	128	17	have	have	VERB
ajfa-14469	128	18	room	room	NOUN
ajfa-14469	128	19	for	for	ADP
ajfa-14469	128	20	further	further	ADJ
ajfa-14469	128	21	exploration	exploration	NOUN
ajfa-14469	128	22	.	.	PUNCT
ajfa-14469	129	1	the	the	DET
ajfa-14469	129	2	findings	finding	NOUN
ajfa-14469	129	3	show	show	VERB
ajfa-14469	129	4	that	that	SCONJ
ajfa-14469	129	5	research	research	NOUN
ajfa-14469	129	6	objective	objective	NOUN
ajfa-14469	129	7	explaining	explain	VERB
ajfa-14469	129	8	and	and	CCONJ
ajfa-14469	129	9	critiquing	critique	VERB
ajfa-14469	129	10	the	the	DET
ajfa-14469	129	11	adoption	adoption	NOUN
ajfa-14469	129	12	and	and	CCONJ
ajfa-14469	129	13	use	use	NOUN
ajfa-14469	129	14	of	of	ADP
ajfa-14469	129	15	accrual	accrual	ADJ
ajfa-14469	129	16	accounting	accounting	NOUN
ajfa-14469	129	17	techniques	technique	NOUN
ajfa-14469	129	18	/	/	SYM
ajfa-14469	129	19	approaches	approach	NOUN
ajfa-14469	129	20	was	be	AUX
ajfa-14469	129	21	the	the	DET
ajfa-14469	129	22	most	most	ADV
ajfa-14469	129	23	popular	popular	ADJ
ajfa-14469	129	24	subject	subject	NOUN
ajfa-14469	129	25	among	among	ADP
ajfa-14469	129	26	the	the	DET
ajfa-14469	129	27	researchers	researcher	NOUN
ajfa-14469	129	28	,	,	PUNCT
ajfa-14469	129	29	followed	follow	VERB
ajfa-14469	129	30	by	by	ADP
ajfa-14469	129	31	research	research	NOUN
ajfa-14469	129	32	objective	objective	NOUN
ajfa-14469	129	33	examining	examine	VERB
ajfa-14469	129	34	the	the	DET
ajfa-14469	129	35	effectiveness	effectiveness	NOUN
ajfa-14469	129	36	of	of	ADP
ajfa-14469	129	37	accrual	accrual	ADJ
ajfa-14469	129	38	accounting	accounting	NOUN
ajfa-14469	129	39	techniques	technique	NOUN
ajfa-14469	129	40	/	/	SYM
ajfa-14469	129	41	approaches	approach	NOUN
ajfa-14469	129	42	.	.	PUNCT
ajfa-14469	130	1	research	research	NOUN
ajfa-14469	130	2	objective	objective	NOUN
ajfa-14469	130	3	identifying	identify	VERB
ajfa-14469	130	4	the	the	DET
ajfa-14469	130	5	conditions	condition	NOUN
ajfa-14469	130	6	for	for	ADP
ajfa-14469	130	7	the	the	DET
ajfa-14469	130	8	successful	successful	ADJ
ajfa-14469	130	9	/	/	SYM
ajfa-14469	130	10	failure	failure	NOUN
ajfa-14469	130	11	of	of	ADP
ajfa-14469	130	12	the	the	DET
ajfa-14469	130	13	implementation	implementation	NOUN
ajfa-14469	130	14	of	of	ADP
ajfa-14469	130	15	accrual	accrual	ADJ
ajfa-14469	130	16	accounting	accounting	NOUN
ajfa-14469	130	17	techniques	technique	NOUN
ajfa-14469	130	18	/	/	SYM
ajfa-14469	130	19	approaches	approach	NOUN
ajfa-14469	130	20	and	and	CCONJ
ajfa-14469	130	21	knowledge	knowledge	NOUN
ajfa-14469	130	22	-	-	PUNCT
ajfa-14469	130	23	building	building	NOUN
ajfa-14469	130	24	in	in	ADP
ajfa-14469	130	25	understanding	understanding	NOUN
ajfa-14469	130	26	is	be	AUX
ajfa-14469	130	27	usually	usually	ADV
ajfa-14469	130	28	chosen	choose	VERB
ajfa-14469	130	29	as	as	ADP
ajfa-14469	130	30	a	a	DET
ajfa-14469	130	31	complimentary	complimentary	ADJ
ajfa-14469	130	32	focus	focus	NOUN
ajfa-14469	130	33	,	,	PUNCT
ajfa-14469	130	34	along	along	ADP
ajfa-14469	130	35	with	with	ADP
ajfa-14469	130	36	the	the	DET
ajfa-14469	130	37	two	two	NUM
ajfa-14469	130	38	previous	previous	ADJ
ajfa-14469	130	39	research	research	NOUN
ajfa-14469	130	40	objectives	objective	NOUN
ajfa-14469	130	41	being	be	AUX
ajfa-14469	130	42	mentioned	mention	VERB
ajfa-14469	130	43	earlier	early	ADV
ajfa-14469	130	44	.	.	PUNCT
ajfa-14469	131	1	most	most	ADJ
ajfa-14469	131	2	of	of	ADP
ajfa-14469	131	3	the	the	DET
ajfa-14469	131	4	papers	paper	NOUN
ajfa-14469	131	5	are	be	AUX
ajfa-14469	131	6	less	less	ADV
ajfa-14469	131	7	directed	direct	VERB
ajfa-14469	131	8	towards	towards	ADP
ajfa-14469	131	9	research	research	NOUN
ajfa-14469	131	10	objective	objective	NOUN
ajfa-14469	131	11	proposing	propose	VERB
ajfa-14469	131	12	new	new	ADJ
ajfa-14469	131	13	financial	financial	ADJ
ajfa-14469	131	14	/	/	SYM
ajfa-14469	131	15	management	management	NOUN
ajfa-14469	131	16	accounting	accounting	NOUN
ajfa-14469	131	17	techniques	technique	NOUN
ajfa-14469	131	18	/	/	SYM
ajfa-14469	131	19	approaches	approach	NOUN
ajfa-14469	131	20	for	for	ADP
ajfa-14469	131	21	public	public	ADJ
ajfa-14469	131	22	sector	sector	NOUN
ajfa-14469	131	23	accrual	accrual	ADJ
ajfa-14469	131	24	accounting	accounting	NOUN
ajfa-14469	131	25	systems	system	NOUN
ajfa-14469	131	26	.	.	PUNCT
ajfa-14469	132	1	tatjana	tatjana	PROPN
ajfa-14469	132	2	(	(	PUNCT
ajfa-14469	132	3	…	…	PUNCT
ajfa-14469	132	4	..	..	PUNCT
ajfa-14469	132	5	)	)	PUNCT
ajfa-14469	132	6	stated	state	VERB
ajfa-14469	132	7	the	the	DET
ajfa-14469	132	8	public	public	ADJ
ajfa-14469	132	9	sector	sector	NOUN
ajfa-14469	132	10	accounting	account	VERB
ajfa-14469	132	11	as	as	ADP
ajfa-14469	132	12	the	the	DET
ajfa-14469	132	13	ex	ex	ADJ
ajfa-14469	132	14	post	post	NOUN
ajfa-14469	132	15	recording	recording	NOUN
ajfa-14469	132	16	and	and	CCONJ
ajfa-14469	132	17	reporting	reporting	NOUN
ajfa-14469	132	18	of	of	ADP
ajfa-14469	132	19	financial	financial	ADJ
ajfa-14469	132	20	operations	operation	NOUN
ajfa-14469	132	21	of	of	ADP
ajfa-14469	132	22	government	government	NOUN
ajfa-14469	132	23	represents	represent	VERB
ajfa-14469	132	24	the	the	DET
ajfa-14469	132	25	fundamental	fundamental	ADJ
ajfa-14469	132	26	management	management	NOUN
ajfa-14469	132	27	process	process	NOUN
ajfa-14469	132	28	in	in	ADP
ajfa-14469	132	29	public	public	ADJ
ajfa-14469	132	30	sector	sector	NOUN
ajfa-14469	132	31	entities	entity	NOUN
ajfa-14469	132	32	.	.	PUNCT
ajfa-14469	133	1	researcher	researcher	NOUN
ajfa-14469	133	2	pointed	point	VERB
ajfa-14469	133	3	that	that	SCONJ
ajfa-14469	133	4	countries	country	NOUN
ajfa-14469	133	5	are	be	AUX
ajfa-14469	133	6	facing	face	VERB
ajfa-14469	133	7	a	a	DET
ajfa-14469	133	8	challenge	challenge	NOUN
ajfa-14469	133	9	to	to	PART
ajfa-14469	133	10	improve	improve	VERB
ajfa-14469	133	11	the	the	DET
ajfa-14469	133	12	information	information	NOUN
ajfa-14469	133	13	served	serve	VERB
ajfa-14469	133	14	by	by	ADP
ajfa-14469	133	15	public	public	ADJ
ajfa-14469	133	16	accounting	accounting	NOUN
ajfa-14469	133	17	for	for	ADP
ajfa-14469	133	18	the	the	DET
ajfa-14469	133	19	state	state	NOUN
ajfa-14469	133	20	budgeting	budgeting	NOUN
ajfa-14469	133	21	purpose	purpose	NOUN
ajfa-14469	133	22	,	,	PUNCT
ajfa-14469	133	23	most	most	ADV
ajfa-14469	133	24	often	often	ADV
ajfa-14469	133	25	by	by	ADP
ajfa-14469	133	26	asian	asian	ADJ
ajfa-14469	133	27	journal	journal	NOUN
ajfa-14469	133	28	of	of	ADP
ajfa-14469	133	29	finance	finance	PROPN
ajfa-14469	133	30	&	&	CCONJ
ajfa-14469	133	31	accounting	accounting	PROPN
ajfa-14469	133	32	issn	issn	PROPN
ajfa-14469	133	33	1946	1946	NUM
ajfa-14469	133	34	-	-	PUNCT
ajfa-14469	133	35	052x	052x	PROPN
ajfa-14469	133	36	2019	2019	NUM
ajfa-14469	133	37	,	,	PUNCT
ajfa-14469	133	38	vol	vol	NOUN
ajfa-14469	133	39	.	.	PROPN
ajfa-14469	133	40	11	11	NUM
ajfa-14469	133	41	,	,	PUNCT
ajfa-14469	133	42	no	no	INTJ
ajfa-14469	133	43	.	.	NOUN
ajfa-14469	133	44	1	1	NUM
ajfa-14469	133	45	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	133	46	83	83	NUM
ajfa-14469	133	47	reforming	reform	VERB
ajfa-14469	133	48	accounting	accounting	NOUN
ajfa-14469	133	49	principle	principle	NOUN
ajfa-14469	133	50	from	from	ADP
ajfa-14469	133	51	cash	cash	NOUN
ajfa-14469	133	52	flow	flow	NOUN
ajfa-14469	133	53	into	into	ADP
ajfa-14469	133	54	accrual	accrual	ADJ
ajfa-14469	133	55	in	in	ADP
ajfa-14469	133	56	time	time	NOUN
ajfa-14469	133	57	of	of	ADP
ajfa-14469	133	58	financial	financial	ADJ
ajfa-14469	133	59	and	and	CCONJ
ajfa-14469	133	60	economic	economic	ADJ
ajfa-14469	133	61	crisis	crisis	NOUN
ajfa-14469	133	62	.	.	PUNCT
ajfa-14469	134	1	researcher	researcher	NOUN
ajfa-14469	134	2	recommended	recommend	VERB
ajfa-14469	134	3	that	that	SCONJ
ajfa-14469	134	4	accrual	accrual	ADJ
ajfa-14469	134	5	principle	principle	NOUN
ajfa-14469	134	6	obtains	obtain	VERB
ajfa-14469	134	7	more	more	ADV
ajfa-14469	134	8	transparent	transparent	ADJ
ajfa-14469	134	9	and	and	CCONJ
ajfa-14469	134	10	complete	complete	ADJ
ajfa-14469	134	11	review	review	NOUN
ajfa-14469	134	12	of	of	ADP
ajfa-14469	134	13	the	the	DET
ajfa-14469	134	14	business	business	NOUN
ajfa-14469	134	15	activities	activity	NOUN
ajfa-14469	134	16	and	and	CCONJ
ajfa-14469	134	17	property	property	NOUN
ajfa-14469	134	18	of	of	ADP
ajfa-14469	134	19	the	the	DET
ajfa-14469	134	20	users	user	NOUN
ajfa-14469	134	21	of	of	ADP
ajfa-14469	134	22	public	public	ADJ
ajfa-14469	134	23	funds	fund	NOUN
ajfa-14469	134	24	then	then	ADV
ajfa-14469	134	25	cash	cash	NOUN
ajfa-14469	134	26	principle	principle	NOUN
ajfa-14469	134	27	does	do	VERB
ajfa-14469	134	28	.	.	PUNCT
ajfa-14469	135	1	this	this	DET
ajfa-14469	135	2	study	study	NOUN
ajfa-14469	135	3	analysed	analyse	VERB
ajfa-14469	135	4	the	the	DET
ajfa-14469	135	5	three	three	NUM
ajfa-14469	135	6	accounting	accounting	NOUN
ajfa-14469	135	7	models	model	NOUN
ajfa-14469	135	8	and	and	CCONJ
ajfa-14469	135	9	principles	principle	NOUN
ajfa-14469	135	10	of	of	ADP
ajfa-14469	135	11	state	state	NOUN
ajfa-14469	135	12	budgeting	budget	VERB
ajfa-14469	135	13	in	in	ADP
ajfa-14469	135	14	order	order	NOUN
ajfa-14469	135	15	to	to	PART
ajfa-14469	135	16	assess	assess	VERB
ajfa-14469	135	17	the	the	DET
ajfa-14469	135	18	connection	connection	NOUN
ajfa-14469	135	19	between	between	ADP
ajfa-14469	135	20	stages	stage	NOUN
ajfa-14469	135	21	of	of	ADP
ajfa-14469	135	22	accrual	accrual	ADJ
ajfa-14469	135	23	principle	principle	ADJ
ajfa-14469	135	24	implementation	implementation	NOUN
ajfa-14469	135	25	and	and	CCONJ
ajfa-14469	135	26	budgeting	budgeting	NOUN
ajfa-14469	135	27	.	.	PUNCT
ajfa-14469	136	1	analysis	analysis	NOUN
ajfa-14469	136	2	of	of	ADP
ajfa-14469	136	3	the	the	DET
ajfa-14469	136	4	study	study	NOUN
ajfa-14469	136	5	confirmed	confirm	VERB
ajfa-14469	136	6	that	that	SCONJ
ajfa-14469	136	7	regardless	regardless	ADV
ajfa-14469	136	8	of	of	ADP
ajfa-14469	136	9	the	the	DET
ajfa-14469	136	10	stage	stage	NOUN
ajfa-14469	136	11	of	of	ADP
ajfa-14469	136	12	accruals	accrual	NOUN
ajfa-14469	136	13	implementation	implementation	NOUN
ajfa-14469	136	14	in	in	ADP
ajfa-14469	136	15	the	the	DET
ajfa-14469	136	16	national	national	ADJ
ajfa-14469	136	17	accounting	accounting	NOUN
ajfa-14469	136	18	legislation	legislation	NOUN
ajfa-14469	136	19	,	,	PUNCT
ajfa-14469	136	20	the	the	DET
ajfa-14469	136	21	planning	planning	NOUN
ajfa-14469	136	22	and	and	CCONJ
ajfa-14469	136	23	execution	execution	NOUN
ajfa-14469	136	24	of	of	ADP
ajfa-14469	136	25	the	the	DET
ajfa-14469	136	26	state	state	NOUN
ajfa-14469	136	27	budgets	budget	NOUN
ajfa-14469	136	28	is	be	AUX
ajfa-14469	136	29	still	still	ADV
ajfa-14469	136	30	on	on	ADP
ajfa-14469	136	31	the	the	DET
ajfa-14469	136	32	cash	cash	NOUN
ajfa-14469	136	33	principle	principle	NOUN
ajfa-14469	136	34	.	.	PUNCT
ajfa-14469	137	1	andrew	andrew	PROPN
ajfa-14469	137	2	(	(	PUNCT
ajfa-14469	137	3	2010	2010	NUM
ajfa-14469	137	4	)	)	PUNCT
ajfa-14469	137	5	reveals	reveal	VERB
ajfa-14469	137	6	that	that	SCONJ
ajfa-14469	137	7	a	a	DET
ajfa-14469	137	8	broad	broad	ADJ
ajfa-14469	137	9	review	review	NOUN
ajfa-14469	137	10	of	of	ADP
ajfa-14469	137	11	the	the	DET
ajfa-14469	137	12	public	public	ADJ
ajfa-14469	137	13	sector	sector	NOUN
ajfa-14469	137	14	accounting	accounting	NOUN
ajfa-14469	137	15	research	research	NOUN
ajfa-14469	137	16	in	in	ADP
ajfa-14469	137	17	recent	recent	ADJ
ajfa-14469	137	18	years	year	NOUN
ajfa-14469	137	19	,	,	PUNCT
ajfa-14469	137	20	including	include	VERB
ajfa-14469	137	21	that	that	PRON
ajfa-14469	137	22	undertaken	undertake	VERB
ajfa-14469	137	23	in	in	ADP
ajfa-14469	137	24	the	the	DET
ajfa-14469	137	25	united	united	PROPN
ajfa-14469	137	26	states	states	PROPN
ajfa-14469	137	27	.	.	PUNCT
ajfa-14469	138	1	an	an	DET
ajfa-14469	138	2	analysis	analysis	NOUN
ajfa-14469	138	3	of	of	ADP
ajfa-14469	138	4	this	this	DET
ajfa-14469	138	5	research	research	NOUN
ajfa-14469	138	6	found	find	VERB
ajfa-14469	138	7	a	a	DET
ajfa-14469	138	8	methodological	methodological	ADJ
ajfa-14469	138	9	distinction	distinction	NOUN
ajfa-14469	138	10	between	between	ADP
ajfa-14469	138	11	research	research	NOUN
ajfa-14469	138	12	undertaken	undertake	VERB
ajfa-14469	138	13	in	in	ADP
ajfa-14469	138	14	the	the	DET
ajfa-14469	138	15	us	us	PROPN
ajfa-14469	138	16	and	and	CCONJ
ajfa-14469	138	17	that	that	SCONJ
ajfa-14469	138	18	undertaken	undertake	VERB
ajfa-14469	138	19	in	in	ADP
ajfa-14469	138	20	the	the	DET
ajfa-14469	138	21	rest	rest	NOUN
ajfa-14469	138	22	of	of	ADP
ajfa-14469	138	23	the	the	DET
ajfa-14469	138	24	world	world	NOUN
ajfa-14469	138	25	.	.	PUNCT
ajfa-14469	139	1	this	this	DET
ajfa-14469	139	2	study	study	NOUN
ajfa-14469	139	3	concluded	conclude	VERB
ajfa-14469	139	4	that	that	SCONJ
ajfa-14469	139	5	with	with	ADP
ajfa-14469	139	6	an	an	DET
ajfa-14469	139	7	exhortation	exhortation	NOUN
ajfa-14469	139	8	for	for	ADP
ajfa-14469	139	9	psar	psar	ADJ
ajfa-14469	139	10	researchers	researcher	NOUN
ajfa-14469	139	11	to	to	PART
ajfa-14469	139	12	explore	explore	VERB
ajfa-14469	139	13	multi	multi	ADJ
ajfa-14469	139	14	paradigmatic	paradigmatic	ADJ
ajfa-14469	139	15	methodologies	methodology	NOUN
ajfa-14469	139	16	in	in	ADP
ajfa-14469	139	17	future	future	ADJ
ajfa-14469	139	18	research	research	NOUN
ajfa-14469	139	19	.	.	PUNCT
ajfa-14469	140	1	rossana	rossana	PROPN
ajfa-14469	140	2	,	,	PUNCT
ajfa-14469	140	3	adriana	adriana	PROPN
ajfa-14469	140	4	,	,	PUNCT
ajfa-14469	140	5	roberta	roberta	PROPN
ajfa-14469	140	6	and	and	CCONJ
ajfa-14469	140	7	jorge	jorge	PROPN
ajfa-14469	140	8	(	(	PUNCT
ajfa-14469	140	9	2013	2013	NUM
ajfa-14469	140	10	)	)	PUNCT
ajfa-14469	140	11	this	this	DET
ajfa-14469	140	12	study	study	NOUN
ajfa-14469	140	13	evaluated	evaluate	VERB
ajfa-14469	140	14	the	the	DET
ajfa-14469	140	15	perceptions	perception	NOUN
ajfa-14469	140	16	of	of	ADP
ajfa-14469	140	17	internal	internal	ADJ
ajfa-14469	140	18	and	and	CCONJ
ajfa-14469	140	19	external	external	ADJ
ajfa-14469	140	20	users	user	NOUN
ajfa-14469	140	21	and	and	CCONJ
ajfa-14469	140	22	preparers	preparer	NOUN
ajfa-14469	140	23	of	of	ADP
ajfa-14469	140	24	accounting	accounting	NOUN
ajfa-14469	140	25	information	information	NOUN
ajfa-14469	140	26	in	in	ADP
ajfa-14469	140	27	the	the	DET
ajfa-14469	140	28	brazilian	brazilian	ADJ
ajfa-14469	140	29	public	public	ADJ
ajfa-14469	140	30	sector	sector	NOUN
ajfa-14469	140	31	regarding	regard	VERB
ajfa-14469	140	32	a	a	DET
ajfa-14469	140	33	change	change	NOUN
ajfa-14469	140	34	to	to	ADP
ajfa-14469	140	35	an	an	DET
ajfa-14469	140	36	accrual	accrual	ADJ
ajfa-14469	140	37	based	base	VERB
ajfa-14469	140	38	accounting	accounting	NOUN
ajfa-14469	140	39	system	system	NOUN
ajfa-14469	140	40	and	and	CCONJ
ajfa-14469	140	41	the	the	DET
ajfa-14469	140	42	potential	potential	NOUN
ajfa-14469	140	43	for	for	ADP
ajfa-14469	140	44	such	such	DET
ajfa-14469	140	45	a	a	DET
ajfa-14469	140	46	system	system	NOUN
ajfa-14469	140	47	to	to	PART
ajfa-14469	140	48	provide	provide	VERB
ajfa-14469	140	49	informational	informational	ADJ
ajfa-14469	140	50	benefits	benefit	NOUN
ajfa-14469	140	51	to	to	ADP
ajfa-14469	140	52	decision	decision	NOUN
ajfa-14469	140	53	-	-	PUNCT
ajfa-14469	140	54	makers	maker	NOUN
ajfa-14469	140	55	and	and	CCONJ
ajfa-14469	140	56	managers	manager	NOUN
ajfa-14469	140	57	of	of	ADP
ajfa-14469	140	58	public	public	ADJ
ajfa-14469	140	59	entities	entity	NOUN
ajfa-14469	140	60	.	.	PUNCT
ajfa-14469	141	1	the	the	DET
ajfa-14469	141	2	results	result	NOUN
ajfa-14469	141	3	of	of	ADP
ajfa-14469	141	4	the	the	DET
ajfa-14469	141	5	study	study	NOUN
ajfa-14469	141	6	confirmed	confirm	VERB
ajfa-14469	141	7	that	that	SCONJ
ajfa-14469	141	8	the	the	DET
ajfa-14469	141	9	survey	survey	NOUN
ajfa-14469	141	10	respondents	respondent	NOUN
ajfa-14469	141	11	perceived	perceive	VERB
ajfa-14469	141	12	accrual	accrual	ADJ
ajfa-14469	141	13	basis	basis	NOUN
ajfa-14469	141	14	accounting	accounting	NOUN
ajfa-14469	141	15	as	as	ADP
ajfa-14469	141	16	having	have	VERB
ajfa-14469	141	17	the	the	DET
ajfa-14469	141	18	potential	potential	NOUN
ajfa-14469	141	19	to	to	PART
ajfa-14469	141	20	provide	provide	VERB
ajfa-14469	141	21	informational	informational	ADJ
ajfa-14469	141	22	benefits	benefit	NOUN
ajfa-14469	141	23	for	for	ADP
ajfa-14469	141	24	decision	decision	NOUN
ajfa-14469	141	25	-	-	PUNCT
ajfa-14469	141	26	making	making	NOUN
ajfa-14469	141	27	within	within	ADP
ajfa-14469	141	28	governmental	governmental	ADJ
ajfa-14469	141	29	agencies	agency	NOUN
ajfa-14469	141	30	.	.	PUNCT
ajfa-14469	142	1	researchers	researcher	NOUN
ajfa-14469	142	2	suggested	suggest	VERB
ajfa-14469	142	3	that	that	SCONJ
ajfa-14469	142	4	the	the	DET
ajfa-14469	142	5	adoption	adoption	NOUN
ajfa-14469	142	6	of	of	ADP
ajfa-14469	142	7	this	this	DET
ajfa-14469	142	8	new	new	ADJ
ajfa-14469	142	9	accounting	accounting	NOUN
ajfa-14469	142	10	system	system	NOUN
ajfa-14469	142	11	is	be	AUX
ajfa-14469	142	12	not	not	PART
ajfa-14469	142	13	entirely	entirely	ADV
ajfa-14469	142	14	driven	drive	VERB
ajfa-14469	142	15	by	by	ADP
ajfa-14469	142	16	a	a	DET
ajfa-14469	142	17	mandatory	mandatory	ADJ
ajfa-14469	142	18	requirement	requirement	NOUN
ajfa-14469	142	19	or	or	CCONJ
ajfa-14469	142	20	pressure	pressure	NOUN
ajfa-14469	142	21	from	from	ADP
ajfa-14469	142	22	international	international	ADJ
ajfa-14469	142	23	institutions	institution	NOUN
ajfa-14469	142	24	.	.	PUNCT
ajfa-14469	143	1	differences	difference	NOUN
ajfa-14469	143	2	in	in	ADP
ajfa-14469	143	3	levels	level	NOUN
ajfa-14469	143	4	of	of	ADP
ajfa-14469	143	5	perceived	perceive	VERB
ajfa-14469	143	6	usefulness	usefulness	NOUN
ajfa-14469	143	7	among	among	ADP
ajfa-14469	143	8	different	different	ADJ
ajfa-14469	143	9	respondent	respondent	NOUN
ajfa-14469	143	10	groups	group	NOUN
ajfa-14469	143	11	recommended	recommend	VERB
ajfa-14469	143	12	that	that	SCONJ
ajfa-14469	143	13	actions	action	NOUN
ajfa-14469	143	14	taken	take	VERB
ajfa-14469	143	15	by	by	ADP
ajfa-14469	143	16	the	the	DET
ajfa-14469	143	17	managers	manager	NOUN
ajfa-14469	143	18	of	of	ADP
ajfa-14469	143	19	the	the	DET
ajfa-14469	143	20	brazilian	brazilian	ADJ
ajfa-14469	143	21	accounting	accounting	NOUN
ajfa-14469	143	22	standards	standard	NOUN
ajfa-14469	143	23	applied	apply	VERB
ajfa-14469	143	24	to	to	ADP
ajfa-14469	143	25	the	the	DET
ajfa-14469	143	26	public	public	ADJ
ajfa-14469	143	27	sector	sector	NOUN
ajfa-14469	143	28	to	to	PART
ajfa-14469	143	29	improve	improve	VERB
ajfa-14469	143	30	dissemination	dissemination	NOUN
ajfa-14469	143	31	of	of	ADP
ajfa-14469	143	32	information	information	NOUN
ajfa-14469	143	33	and	and	CCONJ
ajfa-14469	143	34	implement	implement	VERB
ajfa-14469	143	35	training	training	NOUN
ajfa-14469	143	36	programs	program	NOUN
ajfa-14469	143	37	may	may	AUX
ajfa-14469	143	38	be	be	AUX
ajfa-14469	143	39	paying	pay	VERB
ajfa-14469	143	40	off	off	ADP
ajfa-14469	143	41	because	because	SCONJ
ajfa-14469	143	42	internal	internal	ADJ
ajfa-14469	143	43	and	and	CCONJ
ajfa-14469	143	44	external	external	ADJ
ajfa-14469	143	45	users	user	NOUN
ajfa-14469	143	46	were	be	AUX
ajfa-14469	143	47	more	more	ADV
ajfa-14469	143	48	likely	likely	ADJ
ajfa-14469	143	49	than	than	SCONJ
ajfa-14469	143	50	other	other	ADJ
ajfa-14469	143	51	respondents	respondent	NOUN
ajfa-14469	143	52	to	to	PART
ajfa-14469	143	53	perceive	perceive	VERB
ajfa-14469	143	54	accrual	accrual	ADJ
ajfa-14469	143	55	basis	basis	NOUN
ajfa-14469	143	56	accounting	accounting	NOUN
ajfa-14469	143	57	as	as	ADP
ajfa-14469	143	58	having	have	VERB
ajfa-14469	143	59	high	high	ADJ
ajfa-14469	143	60	potential	potential	NOUN
ajfa-14469	143	61	for	for	ADP
ajfa-14469	143	62	generating	generate	VERB
ajfa-14469	143	63	information	information	NOUN
ajfa-14469	143	64	for	for	ADP
ajfa-14469	143	65	decision	decision	NOUN
ajfa-14469	143	66	-	-	PUNCT
ajfa-14469	143	67	making	making	NOUN
ajfa-14469	143	68	.	.	PUNCT
ajfa-14469	144	1	further	far	ADV
ajfa-14469	144	2	this	this	DET
ajfa-14469	144	3	study	study	NOUN
ajfa-14469	144	4	noted	note	VERB
ajfa-14469	144	5	that	that	SCONJ
ajfa-14469	144	6	the	the	DET
ajfa-14469	144	7	need	need	NOUN
ajfa-14469	144	8	for	for	ADP
ajfa-14469	144	9	public	public	ADJ
ajfa-14469	144	10	sector	sector	NOUN
ajfa-14469	144	11	managers	manager	NOUN
ajfa-14469	144	12	to	to	PART
ajfa-14469	144	13	focus	focus	VERB
ajfa-14469	144	14	the	the	DET
ajfa-14469	144	15	implementation	implementation	NOUN
ajfa-14469	144	16	process	process	NOUN
ajfa-14469	144	17	on	on	ADP
ajfa-14469	144	18	the	the	DET
ajfa-14469	144	19	activities	activity	NOUN
ajfa-14469	144	20	of	of	ADP
ajfa-14469	144	21	other	other	ADJ
ajfa-14469	144	22	stakeholders	stakeholder	NOUN
ajfa-14469	144	23	to	to	PART
ajfa-14469	144	24	generate	generate	VERB
ajfa-14469	144	25	an	an	DET
ajfa-14469	144	26	environment	environment	NOUN
ajfa-14469	144	27	that	that	PRON
ajfa-14469	144	28	is	be	AUX
ajfa-14469	144	29	receptive	receptive	ADJ
ajfa-14469	144	30	to	to	ADP
ajfa-14469	144	31	this	this	DET
ajfa-14469	144	32	new	new	ADJ
ajfa-14469	144	33	paradigm	paradigm	NOUN
ajfa-14469	144	34	.	.	PUNCT
ajfa-14469	145	1	jane	jane	PROPN
ajfa-14469	145	2	and	and	CCONJ
ajfa-14469	145	3	james	james	PROPN
ajfa-14469	145	4	(	(	PUNCT
ajfa-14469	145	5	2008	2008	NUM
ajfa-14469	145	6	)	)	PUNCT
ajfa-14469	145	7	purpose	purpose	NOUN
ajfa-14469	145	8	of	of	ADP
ajfa-14469	145	9	the	the	DET
ajfa-14469	145	10	study	study	NOUN
ajfa-14469	145	11	was	be	AUX
ajfa-14469	145	12	to	to	PART
ajfa-14469	145	13	review	review	VERB
ajfa-14469	145	14	and	and	CCONJ
ajfa-14469	145	15	critique	critique	VERB
ajfa-14469	145	16	the	the	DET
ajfa-14469	145	17	field	field	NOUN
ajfa-14469	145	18	of	of	ADP
ajfa-14469	145	19	public	public	ADJ
ajfa-14469	145	20	sector	sector	NOUN
ajfa-14469	145	21	accounting	accounting	NOUN
ajfa-14469	145	22	research	research	NOUN
ajfa-14469	145	23	.	.	PUNCT
ajfa-14469	146	1	many	many	ADJ
ajfa-14469	146	2	nation	nation	NOUN
ajfa-14469	146	3	states	state	NOUN
ajfa-14469	146	4	deliver	deliver	VERB
ajfa-14469	146	5	essential	essential	ADJ
ajfa-14469	146	6	public	public	ADJ
ajfa-14469	146	7	services	service	NOUN
ajfa-14469	146	8	.	.	PUNCT
ajfa-14469	147	1	in	in	ADP
ajfa-14469	147	2	recent	recent	ADJ
ajfa-14469	147	3	times	time	NOUN
ajfa-14469	147	4	,	,	PUNCT
ajfa-14469	147	5	many	many	ADJ
ajfa-14469	147	6	of	of	ADP
ajfa-14469	147	7	these	these	DET
ajfa-14469	147	8	nations	nation	NOUN
ajfa-14469	147	9	have	have	AUX
ajfa-14469	147	10	been	be	AUX
ajfa-14469	147	11	involved	involve	VERB
ajfa-14469	147	12	in	in	ADP
ajfa-14469	147	13	programmes	programme	NOUN
ajfa-14469	147	14	of	of	ADP
ajfa-14469	147	15	“	"	PUNCT
ajfa-14469	147	16	modernisation	modernisation	NOUN
ajfa-14469	147	17	”	"	PUNCT
ajfa-14469	147	18	,	,	PUNCT
ajfa-14469	147	19	which	which	PRON
ajfa-14469	147	20	,	,	PUNCT
ajfa-14469	147	21	in	in	ADP
ajfa-14469	147	22	part	part	NOUN
ajfa-14469	147	23	,	,	PUNCT
ajfa-14469	147	24	means	mean	VERB
ajfa-14469	147	25	that	that	SCONJ
ajfa-14469	147	26	these	these	DET
ajfa-14469	147	27	public	public	ADJ
ajfa-14469	147	28	services	service	NOUN
ajfa-14469	147	29	now	now	ADV
ajfa-14469	147	30	are	be	AUX
ajfa-14469	147	31	significantly	significantly	ADV
ajfa-14469	147	32	managed	manage	VERB
ajfa-14469	147	33	,	,	PUNCT
ajfa-14469	147	34	delivered	deliver	VERB
ajfa-14469	147	35	and	and	CCONJ
ajfa-14469	147	36	governed	govern	VERB
ajfa-14469	147	37	by	by	ADP
ajfa-14469	147	38	private	private	ADJ
ajfa-14469	147	39	and	and	CCONJ
ajfa-14469	147	40	third	third	ADJ
ajfa-14469	147	41	sector	sector	NOUN
ajfa-14469	147	42	organisations	organisation	NOUN
ajfa-14469	147	43	.	.	PUNCT
ajfa-14469	148	1	this	this	DET
ajfa-14469	148	2	study	study	NOUN
ajfa-14469	148	3	employed	employ	VERB
ajfa-14469	148	4	a	a	DET
ajfa-14469	148	5	literature	literature	NOUN
ajfa-14469	148	6	-	-	PUNCT
ajfa-14469	148	7	based	base	VERB
ajfa-14469	148	8	analysis	analysis	NOUN
ajfa-14469	148	9	and	and	CCONJ
ajfa-14469	148	10	critique	critique	NOUN
ajfa-14469	148	11	of	of	ADP
ajfa-14469	148	12	public	public	ADJ
ajfa-14469	148	13	sector	sector	NOUN
ajfa-14469	148	14	accounting	accounting	NOUN
ajfa-14469	148	15	articles	article	NOUN
ajfa-14469	148	16	published	publish	VERB
ajfa-14469	148	17	in	in	ADP
ajfa-14469	148	18	the	the	DET
ajfa-14469	148	19	selected	select	VERB
ajfa-14469	148	20	journals	journal	NOUN
ajfa-14469	148	21	from	from	ADP
ajfa-14469	148	22	1992	1992	NUM
ajfa-14469	148	23	to	to	ADP
ajfa-14469	148	24	2006	2006	NUM
ajfa-14469	148	25	.	.	PUNCT
ajfa-14469	149	1	from	from	ADP
ajfa-14469	149	2	this	this	PRON
ajfa-14469	149	3	,	,	PUNCT
ajfa-14469	149	4	a	a	DET
ajfa-14469	149	5	descriptive	descriptive	ADJ
ajfa-14469	149	6	meta	meta	NOUN
ajfa-14469	149	7	-	-	PUNCT
ajfa-14469	149	8	analysis	analysis	NOUN
ajfa-14469	149	9	of	of	ADP
ajfa-14469	149	10	the	the	DET
ajfa-14469	149	11	characteristics	characteristic	NOUN
ajfa-14469	149	12	of	of	ADP
ajfa-14469	149	13	the	the	DET
ajfa-14469	149	14	research	research	NOUN
ajfa-14469	149	15	discussed	discuss	VERB
ajfa-14469	149	16	.	.	PUNCT
ajfa-14469	150	1	the	the	DET
ajfa-14469	150	2	descriptive	descriptive	ADJ
ajfa-14469	150	3	analysis	analysis	NOUN
ajfa-14469	150	4	highlighted	highlight	VERB
ajfa-14469	150	5	that	that	SCONJ
ajfa-14469	150	6	among	among	ADP
ajfa-14469	150	7	the	the	DET
ajfa-14469	150	8	research	research	NOUN
ajfa-14469	150	9	papers	paper	NOUN
ajfa-14469	150	10	reviewed	review	VERB
ajfa-14469	150	11	several	several	ADJ
ajfa-14469	150	12	interesting	interesting	ADJ
ajfa-14469	150	13	patterns	pattern	NOUN
ajfa-14469	150	14	emerged	emerge	VERB
ajfa-14469	150	15	concerning	concern	VERB
ajfa-14469	150	16	public	public	ADJ
ajfa-14469	150	17	service	service	NOUN
ajfa-14469	150	18	research	research	NOUN
ajfa-14469	150	19	.	.	PUNCT
ajfa-14469	151	1	also	also	ADV
ajfa-14469	151	2	,	,	PUNCT
ajfa-14469	151	3	the	the	DET
ajfa-14469	151	4	dominance	dominance	NOUN
ajfa-14469	151	5	of	of	ADP
ajfa-14469	151	6	australasia	australasia	PROPN
ajfa-14469	151	7	and	and	CCONJ
ajfa-14469	151	8	uk	uk	PROPN
ajfa-14469	151	9	research	research	NOUN
ajfa-14469	151	10	was	be	AUX
ajfa-14469	151	11	noted	note	VERB
ajfa-14469	151	12	.	.	PUNCT
ajfa-14469	152	1	the	the	DET
ajfa-14469	152	2	extent	extent	NOUN
ajfa-14469	152	3	of	of	ADP
ajfa-14469	152	4	research	research	NOUN
ajfa-14469	152	5	in	in	ADP
ajfa-14469	152	6	different	different	ADJ
ajfa-14469	152	7	levels	level	NOUN
ajfa-14469	152	8	of	of	ADP
ajfa-14469	152	9	government	government	NOUN
ajfa-14469	152	10	/	/	SYM
ajfa-14469	152	11	jurisdiction	jurisdiction	NOUN
ajfa-14469	152	12	indicated	indicate	VERB
ajfa-14469	152	13	that	that	SCONJ
ajfa-14469	152	14	the	the	DET
ajfa-14469	152	15	majority	majority	NOUN
ajfa-14469	152	16	of	of	ADP
ajfa-14469	152	17	research	research	NOUN
ajfa-14469	152	18	was	be	AUX
ajfa-14469	152	19	organisationally	organisationally	ADV
ajfa-14469	152	20	based	base	VERB
ajfa-14469	152	21	.	.	PUNCT
ajfa-14469	153	1	various	various	ADJ
ajfa-14469	153	2	functional	functional	ADJ
ajfa-14469	153	3	types	type	NOUN
ajfa-14469	153	4	of	of	ADP
ajfa-14469	153	5	accounting	accounting	NOUN
ajfa-14469	153	6	are	be	AUX
ajfa-14469	153	7	considered	consider	VERB
ajfa-14469	153	8	,	,	PUNCT
ajfa-14469	153	9	management	management	NOUN
ajfa-14469	153	10	asian	asian	ADJ
ajfa-14469	153	11	journal	journal	NOUN
ajfa-14469	153	12	of	of	ADP
ajfa-14469	153	13	finance	finance	PROPN
ajfa-14469	153	14	&	&	CCONJ
ajfa-14469	153	15	accounting	accounting	PROPN
ajfa-14469	153	16	issn	issn	PROPN
ajfa-14469	153	17	1946	1946	NUM
ajfa-14469	153	18	-	-	PUNCT
ajfa-14469	153	19	052x	052x	PROPN
ajfa-14469	153	20	2019	2019	NUM
ajfa-14469	153	21	,	,	PUNCT
ajfa-14469	153	22	vol	vol	NOUN
ajfa-14469	153	23	.	.	PROPN
ajfa-14469	154	1	11	11	NUM
ajfa-14469	154	2	,	,	PUNCT
ajfa-14469	154	3	no	no	INTJ
ajfa-14469	154	4	.	.	NOUN
ajfa-14469	154	5	1	1	NUM
ajfa-14469	154	6	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	154	7	84	84	NUM
ajfa-14469	154	8	accounting	accounting	NOUN
ajfa-14469	154	9	remained	remain	VERB
ajfa-14469	154	10	the	the	DET
ajfa-14469	154	11	most	most	ADV
ajfa-14469	154	12	researched	researched	ADJ
ajfa-14469	154	13	area	area	NOUN
ajfa-14469	154	14	of	of	ADP
ajfa-14469	154	15	interest	interest	NOUN
ajfa-14469	154	16	.	.	PUNCT
ajfa-14469	155	1	tatjana	tatjana	PROPN
ajfa-14469	155	2	(	(	PUNCT
ajfa-14469	155	3	2015	2015	NUM
ajfa-14469	155	4	)	)	PUNCT
ajfa-14469	155	5	the	the	DET
ajfa-14469	155	6	constant	constant	ADJ
ajfa-14469	155	7	challenge	challenge	NOUN
ajfa-14469	155	8	countries	country	NOUN
ajfa-14469	155	9	face	face	VERB
ajfa-14469	155	10	to	to	PART
ajfa-14469	155	11	improve	improve	VERB
ajfa-14469	155	12	the	the	DET
ajfa-14469	155	13	information	information	NOUN
ajfa-14469	155	14	served	serve	VERB
ajfa-14469	155	15	by	by	ADP
ajfa-14469	155	16	public	public	ADJ
ajfa-14469	155	17	accounting	accounting	NOUN
ajfa-14469	155	18	due	due	ADP
ajfa-14469	155	19	to	to	ADP
ajfa-14469	155	20	the	the	DET
ajfa-14469	155	21	recent	recent	ADJ
ajfa-14469	155	22	financial	financial	ADJ
ajfa-14469	155	23	and	and	CCONJ
ajfa-14469	155	24	economic	economic	ADJ
ajfa-14469	155	25	crisis	crisis	NOUN
ajfa-14469	155	26	.	.	PUNCT
ajfa-14469	156	1	the	the	DET
ajfa-14469	156	2	crisis	crisis	NOUN
ajfa-14469	156	3	has	have	AUX
ajfa-14469	156	4	shown	show	VERB
ajfa-14469	156	5	that	that	SCONJ
ajfa-14469	156	6	accounting	accounting	NOUN
ajfa-14469	156	7	based	base	VERB
ajfa-14469	156	8	on	on	ADP
ajfa-14469	156	9	the	the	DET
ajfa-14469	156	10	accrual	accrual	ADJ
ajfa-14469	156	11	principle	principle	NOUN
ajfa-14469	156	12	provides	provide	VERB
ajfa-14469	156	13	a	a	DET
ajfa-14469	156	14	more	more	ADV
ajfa-14469	156	15	transparent	transparent	ADJ
ajfa-14469	156	16	and	and	CCONJ
ajfa-14469	156	17	complete	complete	ADJ
ajfa-14469	156	18	overview	overview	NOUN
ajfa-14469	156	19	of	of	ADP
ajfa-14469	156	20	business	business	NOUN
ajfa-14469	156	21	activities	activity	NOUN
ajfa-14469	156	22	and	and	CCONJ
ajfa-14469	156	23	assets	asset	NOUN
ajfa-14469	156	24	than	than	ADP
ajfa-14469	156	25	accounting	account	VERB
ajfa-14469	156	26	based	base	VERB
ajfa-14469	156	27	on	on	ADP
ajfa-14469	156	28	the	the	DET
ajfa-14469	156	29	cash	cash	NOUN
ajfa-14469	156	30	principle	principle	NOUN
ajfa-14469	156	31	.	.	PUNCT
ajfa-14469	157	1	the	the	DET
ajfa-14469	157	2	paper	paper	NOUN
ajfa-14469	157	3	analysed	analyse	VERB
ajfa-14469	157	4	and	and	CCONJ
ajfa-14469	157	5	compared	compare	VERB
ajfa-14469	157	6	the	the	DET
ajfa-14469	157	7	accounting	accounting	NOUN
ajfa-14469	157	8	systems	system	NOUN
ajfa-14469	157	9	in	in	ADP
ajfa-14469	157	10	slovenia	slovenia	PROPN
ajfa-14469	157	11	and	and	CCONJ
ajfa-14469	157	12	croatia	croatia	PROPN
ajfa-14469	157	13	in	in	ADP
ajfa-14469	157	14	order	order	NOUN
ajfa-14469	157	15	to	to	PART
ajfa-14469	157	16	assess	assess	VERB
ajfa-14469	157	17	the	the	DET
ajfa-14469	157	18	conditions	condition	NOUN
ajfa-14469	157	19	for	for	ADP
ajfa-14469	157	20	transparent	transparent	ADJ
ajfa-14469	157	21	and	and	CCONJ
ajfa-14469	157	22	management	management	NOUN
ajfa-14469	157	23	-	-	PUNCT
ajfa-14469	157	24	oriented	orient	VERB
ajfa-14469	157	25	financial	financial	ADJ
ajfa-14469	157	26	information	information	NOUN
ajfa-14469	157	27	,	,	PUNCT
ajfa-14469	157	28	and	and	CCONJ
ajfa-14469	157	29	the	the	DET
ajfa-14469	157	30	progress	progress	NOUN
ajfa-14469	157	31	of	of	ADP
ajfa-14469	157	32	the	the	DET
ajfa-14469	157	33	implementation	implementation	NOUN
ajfa-14469	157	34	of	of	ADP
ajfa-14469	157	35	the	the	DET
ajfa-14469	157	36	accrual	accrual	ADJ
ajfa-14469	157	37	principle	principle	NOUN
ajfa-14469	157	38	in	in	ADP
ajfa-14469	157	39	budgeting	budgeting	NOUN
ajfa-14469	157	40	.	.	PUNCT
ajfa-14469	158	1	findings	finding	NOUN
ajfa-14469	158	2	of	of	ADP
ajfa-14469	158	3	the	the	DET
ajfa-14469	158	4	study	study	NOUN
ajfa-14469	158	5	revealed	reveal	VERB
ajfa-14469	158	6	that	that	SCONJ
ajfa-14469	158	7	regardless	regardless	ADV
ajfa-14469	158	8	of	of	ADP
ajfa-14469	158	9	the	the	DET
ajfa-14469	158	10	stage	stage	NOUN
ajfa-14469	158	11	of	of	ADP
ajfa-14469	158	12	accrual	accrual	ADJ
ajfa-14469	158	13	implementation	implementation	NOUN
ajfa-14469	158	14	in	in	ADP
ajfa-14469	158	15	national	national	ADJ
ajfa-14469	158	16	accounting	accounting	NOUN
ajfa-14469	158	17	legislation	legislation	NOUN
ajfa-14469	158	18	,	,	PUNCT
ajfa-14469	158	19	the	the	DET
ajfa-14469	158	20	planning	planning	NOUN
ajfa-14469	158	21	and	and	CCONJ
ajfa-14469	158	22	execution	execution	NOUN
ajfa-14469	158	23	of	of	ADP
ajfa-14469	158	24	state	state	NOUN
ajfa-14469	158	25	budgets	budget	NOUN
ajfa-14469	158	26	is	be	AUX
ajfa-14469	158	27	still	still	ADV
ajfa-14469	158	28	based	base	VERB
ajfa-14469	158	29	on	on	ADP
ajfa-14469	158	30	the	the	DET
ajfa-14469	158	31	cash	cash	NOUN
ajfa-14469	158	32	principle	principle	NOUN
ajfa-14469	158	33	.	.	PUNCT
ajfa-14469	159	1	salah	salah	PROPN
ajfa-14469	159	2	and	and	CCONJ
ajfa-14469	159	3	mahfuzul	mahfuzul	ADJ
ajfa-14469	159	4	(	(	PUNCT
ajfa-14469	159	5	2016	2016	NUM
ajfa-14469	159	6	)	)	PUNCT
ajfa-14469	159	7	this	this	DET
ajfa-14469	159	8	study	study	NOUN
ajfa-14469	159	9	focused	focus	VERB
ajfa-14469	159	10	to	to	PART
ajfa-14469	159	11	review	review	VERB
ajfa-14469	159	12	the	the	DET
ajfa-14469	159	13	public	public	ADJ
ajfa-14469	159	14	sector	sector	NOUN
ajfa-14469	159	15	accounting	accounting	NOUN
ajfa-14469	159	16	research	research	NOUN
ajfa-14469	159	17	(	(	PUNCT
ajfa-14469	159	18	psar	psar	NUM
ajfa-14469	159	19	)	)	PUNCT
ajfa-14469	159	20	.	.	PUNCT
ajfa-14469	160	1	through	through	ADP
ajfa-14469	160	2	the	the	DET
ajfa-14469	160	3	review	review	NOUN
ajfa-14469	160	4	of	of	ADP
ajfa-14469	160	5	the	the	DET
ajfa-14469	160	6	papers	paper	NOUN
ajfa-14469	160	7	published	publish	VERB
ajfa-14469	160	8	from	from	ADP
ajfa-14469	160	9	1992	1992	NUM
ajfa-14469	160	10	to	to	ADP
ajfa-14469	160	11	2015	2015	NUM
ajfa-14469	160	12	,	,	PUNCT
ajfa-14469	160	13	the	the	DET
ajfa-14469	160	14	nature	nature	NOUN
ajfa-14469	160	15	,	,	PUNCT
ajfa-14469	160	16	trends	trend	NOUN
ajfa-14469	160	17	and	and	CCONJ
ajfa-14469	160	18	character	character	NOUN
ajfa-14469	160	19	of	of	ADP
ajfa-14469	160	20	psar	psar	PROPN
ajfa-14469	160	21	have	have	AUX
ajfa-14469	160	22	been	be	AUX
ajfa-14469	160	23	tried	try	VERB
ajfa-14469	160	24	to	to	PART
ajfa-14469	160	25	identify	identify	VERB
ajfa-14469	160	26	.	.	PUNCT
ajfa-14469	161	1	this	this	DET
ajfa-14469	161	2	review	review	NOUN
ajfa-14469	161	3	covered	cover	VERB
ajfa-14469	161	4	three	three	NUM
ajfa-14469	161	5	justified	justified	ADJ
ajfa-14469	161	6	aspects	aspect	NOUN
ajfa-14469	161	7	of	of	ADP
ajfa-14469	161	8	psa	psa	NOUN
ajfa-14469	161	9	research	research	NOUN
ajfa-14469	161	10	have	have	AUX
ajfa-14469	161	11	been	be	AUX
ajfa-14469	161	12	used	use	VERB
ajfa-14469	161	13	–	–	PUNCT
ajfa-14469	161	14	theory	theory	NOUN
ajfa-14469	161	15	initiation	initiation	NOUN
ajfa-14469	161	16	of	of	ADP
ajfa-14469	161	17	reforming	reform	VERB
ajfa-14469	161	18	the	the	DET
ajfa-14469	161	19	psa	psa	NOUN
ajfa-14469	161	20	,	,	PUNCT
ajfa-14469	161	21	practice	practice	NOUN
ajfa-14469	161	22	of	of	ADP
ajfa-14469	161	23	reforming	reform	VERB
ajfa-14469	161	24	the	the	DET
ajfa-14469	161	25	psa	psa	NOUN
ajfa-14469	161	26	and	and	CCONJ
ajfa-14469	161	27	standards	standard	VERB
ajfa-14469	161	28	development	development	NOUN
ajfa-14469	161	29	for	for	ADP
ajfa-14469	161	30	reforming	reform	VERB
ajfa-14469	161	31	the	the	DET
ajfa-14469	161	32	psa	psa	NOUN
ajfa-14469	161	33	.	.	PUNCT
ajfa-14469	162	1	the	the	DET
ajfa-14469	162	2	review	review	NOUN
ajfa-14469	162	3	found	find	VERB
ajfa-14469	162	4	that	that	SCONJ
ajfa-14469	162	5	over	over	ADP
ajfa-14469	162	6	the	the	DET
ajfa-14469	162	7	time	time	NOUN
ajfa-14469	162	8	,	,	PUNCT
ajfa-14469	162	9	the	the	DET
ajfa-14469	162	10	trends	trend	NOUN
ajfa-14469	162	11	of	of	ADP
ajfa-14469	162	12	psar	psar	NOUN
ajfa-14469	162	13	have	have	AUX
ajfa-14469	162	14	been	be	AUX
ajfa-14469	162	15	changed	change	VERB
ajfa-14469	162	16	and	and	CCONJ
ajfa-14469	162	17	have	have	AUX
ajfa-14469	162	18	been	be	AUX
ajfa-14469	162	19	enriched	enrich	VERB
ajfa-14469	162	20	from	from	ADP
ajfa-14469	162	21	different	different	ADJ
ajfa-14469	162	22	areas	area	NOUN
ajfa-14469	162	23	.	.	PUNCT
ajfa-14469	163	1	researchers	researcher	NOUN
ajfa-14469	163	2	found	find	VERB
ajfa-14469	163	3	that	that	SCONJ
ajfa-14469	163	4	while	while	SCONJ
ajfa-14469	163	5	some	some	DET
ajfa-14469	163	6	researchers	researcher	NOUN
ajfa-14469	163	7	used	use	VERB
ajfa-14469	163	8	to	to	PART
ajfa-14469	163	9	concentrate	concentrate	VERB
ajfa-14469	163	10	more	more	ADV
ajfa-14469	163	11	on	on	ADP
ajfa-14469	163	12	the	the	DET
ajfa-14469	163	13	adoption	adoption	NOUN
ajfa-14469	163	14	of	of	ADP
ajfa-14469	163	15	developed	develop	VERB
ajfa-14469	163	16	standards	standard	NOUN
ajfa-14469	163	17	,	,	PUNCT
ajfa-14469	163	18	a	a	DET
ajfa-14469	163	19	number	number	NOUN
ajfa-14469	163	20	of	of	ADP
ajfa-14469	163	21	contemporary	contemporary	ADJ
ajfa-14469	163	22	researches	research	NOUN
ajfa-14469	163	23	concentrate	concentrate	VERB
ajfa-14469	163	24	on	on	ADP
ajfa-14469	163	25	comparative	comparative	ADJ
ajfa-14469	163	26	adoption	adoption	NOUN
ajfa-14469	163	27	,	,	PUNCT
ajfa-14469	163	28	innovation	innovation	NOUN
ajfa-14469	163	29	in	in	ADP
ajfa-14469	163	30	practice	practice	NOUN
ajfa-14469	163	31	and	and	CCONJ
ajfa-14469	163	32	probable	probable	ADJ
ajfa-14469	163	33	integration	integration	NOUN
ajfa-14469	163	34	with	with	ADP
ajfa-14469	163	35	the	the	DET
ajfa-14469	163	36	new	new	ADJ
ajfa-14469	163	37	areas	area	NOUN
ajfa-14469	163	38	.	.	PUNCT
ajfa-14469	164	1	statement	statement	NOUN
ajfa-14469	164	2	of	of	ADP
ajfa-14469	164	3	the	the	DET
ajfa-14469	164	4	problem	problem	NOUN
ajfa-14469	164	5	according	accord	VERB
ajfa-14469	164	6	to	to	ADP
ajfa-14469	164	7	the	the	DET
ajfa-14469	164	8	literature	literature	NOUN
ajfa-14469	164	9	review	review	NOUN
ajfa-14469	164	10	and	and	CCONJ
ajfa-14469	164	11	working	working	NOUN
ajfa-14469	164	12	experience	experience	NOUN
ajfa-14469	164	13	as	as	ADP
ajfa-14469	164	14	government	government	NOUN
ajfa-14469	164	15	accountant	accountant	NOUN
ajfa-14469	164	16	,	,	PUNCT
ajfa-14469	164	17	most	most	ADJ
ajfa-14469	164	18	of	of	ADP
ajfa-14469	164	19	the	the	DET
ajfa-14469	164	20	government	government	NOUN
ajfa-14469	164	21	organization	organization	NOUN
ajfa-14469	164	22	did	do	AUX
ajfa-14469	164	23	not	not	PART
ajfa-14469	164	24	prepare	prepare	VERB
ajfa-14469	164	25	the	the	DET
ajfa-14469	164	26	final	final	ADJ
ajfa-14469	164	27	accounts	account	NOUN
ajfa-14469	164	28	on	on	ADP
ajfa-14469	164	29	accrual	accrual	ADJ
ajfa-14469	164	30	basis	basis	NOUN
ajfa-14469	164	31	in	in	ADP
ajfa-14469	164	32	the	the	DET
ajfa-14469	164	33	sri	sri	PROPN
ajfa-14469	164	34	lanka	lanka	PROPN
ajfa-14469	164	35	.	.	PUNCT
ajfa-14469	165	1	public	public	ADJ
ajfa-14469	165	2	sector	sector	NOUN
ajfa-14469	165	3	organizations	organization	NOUN
ajfa-14469	165	4	are	be	AUX
ajfa-14469	165	5	unable	unable	ADJ
ajfa-14469	165	6	to	to	PART
ajfa-14469	165	7	calculate	calculate	VERB
ajfa-14469	165	8	its	its	PRON
ajfa-14469	165	9	total	total	ADJ
ajfa-14469	165	10	assets	asset	NOUN
ajfa-14469	165	11	,	,	PUNCT
ajfa-14469	165	12	liabilities	liability	NOUN
ajfa-14469	165	13	,	,	PUNCT
ajfa-14469	165	14	payables	payable	NOUN
ajfa-14469	165	15	and	and	CCONJ
ajfa-14469	165	16	receivables	receivables	NOUN
ajfa-14469	165	17	as	as	SCONJ
ajfa-14469	165	18	organization	organization	NOUN
ajfa-14469	165	19	wise	wise	ADJ
ajfa-14469	165	20	.	.	PUNCT
ajfa-14469	166	1	further	far	ADV
ajfa-14469	166	2	there	there	PRON
ajfa-14469	166	3	is	be	VERB
ajfa-14469	166	4	no	no	DET
ajfa-14469	166	5	proper	proper	ADJ
ajfa-14469	166	6	software	software	NOUN
ajfa-14469	166	7	and	and	CCONJ
ajfa-14469	166	8	record	record	NOUN
ajfa-14469	166	9	system	system	NOUN
ajfa-14469	166	10	for	for	ADP
ajfa-14469	166	11	the	the	DET
ajfa-14469	166	12	assets	asset	NOUN
ajfa-14469	166	13	management	management	NOUN
ajfa-14469	166	14	of	of	ADP
ajfa-14469	166	15	public	public	ADJ
ajfa-14469	166	16	sector	sector	NOUN
ajfa-14469	166	17	in	in	ADP
ajfa-14469	166	18	sri	sri	PROPN
ajfa-14469	166	19	lanka	lanka	PROPN
ajfa-14469	166	20	.	.	PUNCT
ajfa-14469	167	1	there	there	PRON
ajfa-14469	167	2	is	be	VERB
ajfa-14469	167	3	a	a	DET
ajfa-14469	167	4	huge	huge	ADJ
ajfa-14469	167	5	amount	amount	NOUN
ajfa-14469	167	6	of	of	ADP
ajfa-14469	167	7	money	money	NOUN
ajfa-14469	167	8	spend	spend	VERB
ajfa-14469	167	9	for	for	ADP
ajfa-14469	167	10	the	the	DET
ajfa-14469	167	11	assets	asset	NOUN
ajfa-14469	167	12	purchase	purchase	NOUN
ajfa-14469	167	13	in	in	ADP
ajfa-14469	167	14	the	the	DET
ajfa-14469	167	15	public	public	ADJ
ajfa-14469	167	16	sector	sector	NOUN
ajfa-14469	167	17	even	even	ADV
ajfa-14469	167	18	though	though	SCONJ
ajfa-14469	167	19	there	there	PRON
ajfa-14469	167	20	is	be	VERB
ajfa-14469	167	21	no	no	DET
ajfa-14469	167	22	proper	proper	ADJ
ajfa-14469	167	23	method	method	NOUN
ajfa-14469	167	24	on	on	ADP
ajfa-14469	167	25	assets	asset	NOUN
ajfa-14469	167	26	management	management	NOUN
ajfa-14469	167	27	.	.	PUNCT
ajfa-14469	168	1	according	accord	VERB
ajfa-14469	168	2	to	to	ADP
ajfa-14469	168	3	the	the	DET
ajfa-14469	168	4	annual	annual	ADJ
ajfa-14469	168	5	report	report	NOUN
ajfa-14469	168	6	(	(	PUNCT
ajfa-14469	168	7	2017	2017	NUM
ajfa-14469	168	8	)	)	PUNCT
ajfa-14469	168	9	ministry	ministry	PROPN
ajfa-14469	168	10	of	of	ADP
ajfa-14469	168	11	finance	finance	PROPN
ajfa-14469	168	12	,	,	PUNCT
ajfa-14469	168	13	sri	sri	PROPN
ajfa-14469	168	14	lanka	lanka	PROPN
ajfa-14469	168	15	,	,	PUNCT
ajfa-14469	168	16	it	it	PRON
ajfa-14469	168	17	can	can	AUX
ajfa-14469	168	18	be	be	AUX
ajfa-14469	168	19	seen	see	VERB
ajfa-14469	168	20	that	that	SCONJ
ajfa-14469	168	21	budget	budget	NOUN
ajfa-14469	168	22	estimate	estimate	NOUN
ajfa-14469	168	23	of	of	ADP
ajfa-14469	168	24	total	total	ADJ
ajfa-14469	168	25	revenue	revenue	NOUN
ajfa-14469	168	26	was	be	AUX
ajfa-14469	168	27	rs	rs	ADJ
ajfa-14469	168	28	.	.	PUNCT
ajfa-14469	169	1	1,913,650,000,000	1,913,650,000,000	NUM
ajfa-14469	169	2	and	and	CCONJ
ajfa-14469	169	3	actual	actual	ADJ
ajfa-14469	169	4	total	total	ADJ
ajfa-14469	169	5	revenue	revenue	NOUN
ajfa-14469	169	6	was	be	AUX
ajfa-14469	169	7	rs	rs	ADJ
ajfa-14469	169	8	.	.	PUNCT
ajfa-14469	170	1	1,845,017,336,787	1,845,017,336,787	NUM
ajfa-14469	170	2	further	further	ADJ
ajfa-14469	170	3	budget	budget	NOUN
ajfa-14469	170	4	estimate	estimate	NOUN
ajfa-14469	170	5	of	of	ADP
ajfa-14469	170	6	total	total	ADJ
ajfa-14469	170	7	expenditure	expenditure	NOUN
ajfa-14469	170	8	was	be	AUX
ajfa-14469	170	9	rs	rs	ADJ
ajfa-14469	170	10	.	.	PUNCT
ajfa-14469	171	1	2,962,212,371,000	2,962,212,371,000	NUM
ajfa-14469	171	2	and	and	CCONJ
ajfa-14469	171	3	actual	actual	ADJ
ajfa-14469	171	4	total	total	ADJ
ajfa-14469	171	5	revenue	revenue	NOUN
ajfa-14469	171	6	was	be	AUX
ajfa-14469	171	7	rs	rs	ADJ
ajfa-14469	171	8	.	.	PUNCT
ajfa-14469	172	1	2,603,105,058,303	2,603,105,058,303	NUM
ajfa-14469	172	2	.	.	PUNCT
ajfa-14469	173	1	according	accord	VERB
ajfa-14469	173	2	to	to	ADP
ajfa-14469	173	3	the	the	DET
ajfa-14469	173	4	above	above	ADJ
ajfa-14469	173	5	figures	figure	NOUN
ajfa-14469	173	6	it	it	PRON
ajfa-14469	173	7	can	can	AUX
ajfa-14469	173	8	be	be	AUX
ajfa-14469	173	9	seen	see	VERB
ajfa-14469	173	10	that	that	SCONJ
ajfa-14469	173	11	there	there	PRON
ajfa-14469	173	12	is	be	VERB
ajfa-14469	173	13	problem	problem	NOUN
ajfa-14469	173	14	in	in	ADP
ajfa-14469	173	15	the	the	DET
ajfa-14469	173	16	public	public	ADJ
ajfa-14469	173	17	financial	financial	ADJ
ajfa-14469	173	18	management	management	NOUN
ajfa-14469	173	19	,	,	PUNCT
ajfa-14469	173	20	budget	budget	NOUN
ajfa-14469	173	21	preparation	preparation	NOUN
ajfa-14469	173	22	and	and	CCONJ
ajfa-14469	173	23	implementation	implementation	NOUN
ajfa-14469	173	24	in	in	ADP
ajfa-14469	173	25	sri	sri	PROPN
ajfa-14469	173	26	lanka	lanka	PROPN
ajfa-14469	173	27	.	.	PUNCT
ajfa-14469	174	1	finally	finally	ADV
ajfa-14469	174	2	problem	problem	VERB
ajfa-14469	174	3	statement	statement	NOUN
ajfa-14469	174	4	of	of	ADP
ajfa-14469	174	5	the	the	DET
ajfa-14469	174	6	study	study	NOUN
ajfa-14469	174	7	can	can	AUX
ajfa-14469	174	8	be	be	AUX
ajfa-14469	174	9	stated	state	VERB
ajfa-14469	174	10	there	there	PRON
ajfa-14469	174	11	is	be	VERB
ajfa-14469	174	12	problem	problem	NOUN
ajfa-14469	174	13	in	in	ADP
ajfa-14469	174	14	the	the	DET
ajfa-14469	174	15	current	current	ADJ
ajfa-14469	174	16	public	public	ADJ
ajfa-14469	174	17	sector	sector	NOUN
ajfa-14469	174	18	accounting	accounting	NOUN
ajfa-14469	174	19	practices	practice	NOUN
ajfa-14469	174	20	and	and	CCONJ
ajfa-14469	174	21	implementation	implementation	NOUN
ajfa-14469	174	22	of	of	ADP
ajfa-14469	174	23	public	public	ADJ
ajfa-14469	174	24	sector	sector	NOUN
ajfa-14469	174	25	accounting	accounting	NOUN
ajfa-14469	174	26	standards	standard	NOUN
ajfa-14469	174	27	in	in	ADP
ajfa-14469	174	28	sri	sri	PROPN
ajfa-14469	174	29	lanka	lanka	PROPN
ajfa-14469	174	30	.	.	PUNCT
ajfa-14469	175	1	research	research	NOUN
ajfa-14469	175	2	objectives	objective	VERB
ajfa-14469	175	3	main	main	ADJ
ajfa-14469	175	4	objective	objective	NOUN
ajfa-14469	175	5	of	of	ADP
ajfa-14469	175	6	the	the	DET
ajfa-14469	175	7	study	study	NOUN
ajfa-14469	175	8	is	be	AUX
ajfa-14469	175	9	to	to	PART
ajfa-14469	175	10	identify	identify	VERB
ajfa-14469	175	11	the	the	DET
ajfa-14469	175	12	perception	perception	NOUN
ajfa-14469	175	13	of	of	ADP
ajfa-14469	175	14	government	government	NOUN
ajfa-14469	175	15	accountant	accountant	NOUN
ajfa-14469	175	16	on	on	ADP
ajfa-14469	175	17	current	current	ADJ
ajfa-14469	175	18	public	public	ADJ
ajfa-14469	175	19	sector	sector	NOUN
ajfa-14469	175	20	accounting	accounting	NOUN
ajfa-14469	175	21	practices	practice	NOUN
ajfa-14469	175	22	and	and	CCONJ
ajfa-14469	175	23	implementation	implementation	NOUN
ajfa-14469	175	24	of	of	ADP
ajfa-14469	175	25	public	public	ADJ
ajfa-14469	175	26	sector	sector	NOUN
ajfa-14469	175	27	accounting	accounting	NOUN
ajfa-14469	175	28	standards	standard	NOUN
ajfa-14469	175	29	in	in	ADP
ajfa-14469	175	30	the	the	DET
ajfa-14469	175	31	sri	sri	PROPN
ajfa-14469	175	32	lanka	lanka	PROPN
ajfa-14469	175	33	.	.	PUNCT
ajfa-14469	176	1	the	the	DET
ajfa-14469	176	2	followings	following	NOUN
ajfa-14469	176	3	are	be	AUX
ajfa-14469	176	4	the	the	DET
ajfa-14469	176	5	sub	sub	NOUN
ajfa-14469	176	6	objectives	objective	NOUN
ajfa-14469	176	7	of	of	ADP
ajfa-14469	176	8	this	this	DET
ajfa-14469	176	9	study	study	NOUN
ajfa-14469	176	10	;	;	PUNCT
ajfa-14469	176	11	asian	asian	ADJ
ajfa-14469	176	12	journal	journal	NOUN
ajfa-14469	176	13	of	of	ADP
ajfa-14469	176	14	finance	finance	PROPN
ajfa-14469	176	15	&	&	CCONJ
ajfa-14469	176	16	accounting	accounting	PROPN
ajfa-14469	176	17	issn	issn	PROPN
ajfa-14469	176	18	1946	1946	NUM
ajfa-14469	176	19	-	-	PUNCT
ajfa-14469	176	20	052x	052x	PROPN
ajfa-14469	176	21	2019	2019	NUM
ajfa-14469	176	22	,	,	PUNCT
ajfa-14469	176	23	vol	vol	NOUN
ajfa-14469	176	24	.	.	PROPN
ajfa-14469	176	25	11	11	NUM
ajfa-14469	176	26	,	,	PUNCT
ajfa-14469	176	27	no	no	INTJ
ajfa-14469	176	28	.	.	NOUN
ajfa-14469	176	29	1	1	NUM
ajfa-14469	176	30	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	176	31	85	85	NUM
ajfa-14469	176	32			NOUN
ajfa-14469	176	33	to	to	PART
ajfa-14469	176	34	find	find	VERB
ajfa-14469	176	35	out	out	ADP
ajfa-14469	176	36	the	the	DET
ajfa-14469	176	37	relationship	relationship	NOUN
ajfa-14469	176	38	between	between	ADP
ajfa-14469	176	39	perception	perception	NOUN
ajfa-14469	176	40	of	of	ADP
ajfa-14469	176	41	government	government	NOUN
ajfa-14469	176	42	accountant	accountant	NOUN
ajfa-14469	176	43	on	on	ADP
ajfa-14469	176	44	current	current	ADJ
ajfa-14469	176	45	public	public	ADJ
ajfa-14469	176	46	sector	sector	NOUN
ajfa-14469	176	47	accounting	accounting	NOUN
ajfa-14469	176	48	practices	practice	NOUN
ajfa-14469	176	49	and	and	CCONJ
ajfa-14469	176	50	implementation	implementation	NOUN
ajfa-14469	176	51	of	of	ADP
ajfa-14469	176	52	public	public	ADJ
ajfa-14469	176	53	sector	sector	NOUN
ajfa-14469	176	54	accounting	accounting	NOUN
ajfa-14469	176	55	standards	standard	NOUN
ajfa-14469	176	56	in	in	ADP
ajfa-14469	176	57	the	the	DET
ajfa-14469	176	58	sri	sri	PROPN
ajfa-14469	176	59	lanka	lanka	PROPN
ajfa-14469	176	60	.	.	PUNCT
ajfa-14469	177	1			PUNCT
ajfa-14469	177	2	to	to	PART
ajfa-14469	177	3	find	find	VERB
ajfa-14469	177	4	out	out	ADP
ajfa-14469	177	5	the	the	DET
ajfa-14469	177	6	impact	impact	NOUN
ajfa-14469	177	7	of	of	ADP
ajfa-14469	177	8	perception	perception	NOUN
ajfa-14469	177	9	of	of	ADP
ajfa-14469	177	10	government	government	NOUN
ajfa-14469	177	11	accountant	accountant	NOUN
ajfa-14469	177	12	on	on	ADP
ajfa-14469	177	13	current	current	ADJ
ajfa-14469	177	14	public	public	ADJ
ajfa-14469	177	15	sector	sector	NOUN
ajfa-14469	177	16	accounting	accounting	NOUN
ajfa-14469	177	17	practices	practice	NOUN
ajfa-14469	177	18	and	and	CCONJ
ajfa-14469	177	19	implementation	implementation	NOUN
ajfa-14469	177	20	of	of	ADP
ajfa-14469	177	21	public	public	ADJ
ajfa-14469	177	22	sector	sector	NOUN
ajfa-14469	177	23	accounting	accounting	NOUN
ajfa-14469	177	24	standards	standard	NOUN
ajfa-14469	177	25	in	in	ADP
ajfa-14469	177	26	the	the	DET
ajfa-14469	177	27	sri	sri	PROPN
ajfa-14469	177	28	lanka	lanka	PROPN
ajfa-14469	177	29	.	.	PUNCT
ajfa-14469	178	1			X
ajfa-14469	178	2	to	to	PART
ajfa-14469	178	3	identify	identify	VERB
ajfa-14469	178	4	mean	mean	VERB
ajfa-14469	178	5	differences	difference	NOUN
ajfa-14469	178	6	between	between	ADP
ajfa-14469	178	7	perception	perception	NOUN
ajfa-14469	178	8	of	of	ADP
ajfa-14469	178	9	government	government	NOUN
ajfa-14469	178	10	accountant	accountant	NOUN
ajfa-14469	178	11	on	on	ADP
ajfa-14469	178	12	current	current	ADJ
ajfa-14469	178	13	public	public	ADJ
ajfa-14469	178	14	sector	sector	NOUN
ajfa-14469	178	15	accounting	accounting	NOUN
ajfa-14469	178	16	practices	practice	NOUN
ajfa-14469	178	17	and	and	CCONJ
ajfa-14469	178	18	implementation	implementation	NOUN
ajfa-14469	178	19	of	of	ADP
ajfa-14469	178	20	public	public	ADJ
ajfa-14469	178	21	sector	sector	NOUN
ajfa-14469	178	22	accounting	accounting	NOUN
ajfa-14469	178	23	standards	standard	NOUN
ajfa-14469	178	24	in	in	ADP
ajfa-14469	178	25	central	central	ADJ
ajfa-14469	178	26	government	government	NOUN
ajfa-14469	178	27	and	and	CCONJ
ajfa-14469	178	28	provincial	provincial	ADJ
ajfa-14469	178	29	government	government	NOUN
ajfa-14469	178	30	of	of	ADP
ajfa-14469	178	31	the	the	DET
ajfa-14469	178	32	sri	sri	PROPN
ajfa-14469	178	33	lanka	lanka	PROPN
ajfa-14469	178	34	.	.	PUNCT
ajfa-14469	179	1	methodology	methodology	PROPN
ajfa-14469	179	2	a	a	DET
ajfa-14469	179	3	)	)	PUNCT
ajfa-14469	179	4	sample	sample	NOUN
ajfa-14469	179	5	this	this	DET
ajfa-14469	179	6	study	study	NOUN
ajfa-14469	179	7	is	be	AUX
ajfa-14469	179	8	based	base	VERB
ajfa-14469	179	9	on	on	ADP
ajfa-14469	179	10	perception	perception	NOUN
ajfa-14469	179	11	of	of	ADP
ajfa-14469	179	12	government	government	NOUN
ajfa-14469	179	13	accountants	accountant	NOUN
ajfa-14469	179	14	in	in	ADP
ajfa-14469	179	15	sri	sri	PROPN
ajfa-14469	179	16	lanka	lanka	PROPN
ajfa-14469	179	17	.	.	PUNCT
ajfa-14469	180	1	researcher	researcher	PROPN
ajfa-14469	180	2	considered	consider	VERB
ajfa-14469	180	3	government	government	NOUN
ajfa-14469	180	4	accountants	accountant	NOUN
ajfa-14469	180	5	who	who	PRON
ajfa-14469	180	6	are	be	AUX
ajfa-14469	180	7	working	work	VERB
ajfa-14469	180	8	in	in	ADP
ajfa-14469	180	9	the	the	DET
ajfa-14469	180	10	central	central	ADJ
ajfa-14469	180	11	,	,	PUNCT
ajfa-14469	180	12	provincial	provincial	ADJ
ajfa-14469	180	13	and	and	CCONJ
ajfa-14469	180	14	local	local	ADJ
ajfa-14469	180	15	government	government	NOUN
ajfa-14469	180	16	in	in	ADP
ajfa-14469	180	17	the	the	DET
ajfa-14469	180	18	sri	sri	PROPN
ajfa-14469	180	19	lanka	lanka	PROPN
ajfa-14469	180	20	.	.	PUNCT
ajfa-14469	181	1	researcher	researcher	PROPN
ajfa-14469	181	2	selected	select	VERB
ajfa-14469	181	3	60	60	NUM
ajfa-14469	181	4	government	government	NOUN
ajfa-14469	181	5	accountants	accountant	NOUN
ajfa-14469	181	6	from	from	ADP
ajfa-14469	181	7	central	central	ADJ
ajfa-14469	181	8	government	government	NOUN
ajfa-14469	181	9	,	,	PUNCT
ajfa-14469	181	10	30	30	NUM
ajfa-14469	181	11	government	government	NOUN
ajfa-14469	181	12	accountants	accountant	NOUN
ajfa-14469	181	13	from	from	ADP
ajfa-14469	181	14	provincial	provincial	ADJ
ajfa-14469	181	15	government	government	NOUN
ajfa-14469	181	16	and	and	CCONJ
ajfa-14469	181	17	10	10	NUM
ajfa-14469	181	18	government	government	NOUN
ajfa-14469	181	19	accountants	accountant	NOUN
ajfa-14469	181	20	from	from	ADP
ajfa-14469	181	21	local	local	ADJ
ajfa-14469	181	22	government	government	NOUN
ajfa-14469	181	23	through	through	ADP
ajfa-14469	181	24	convenience	convenience	NOUN
ajfa-14469	181	25	sampling	sampling	NOUN
ajfa-14469	181	26	.	.	PUNCT
ajfa-14469	182	1	this	this	DET
ajfa-14469	182	2	study	study	NOUN
ajfa-14469	182	3	covers	cover	VERB
ajfa-14469	182	4	totally	totally	ADV
ajfa-14469	182	5	100	100	NUM
ajfa-14469	182	6	government	government	NOUN
ajfa-14469	182	7	accountants	accountant	NOUN
ajfa-14469	182	8	in	in	ADP
ajfa-14469	182	9	the	the	DET
ajfa-14469	182	10	sri	sri	PROPN
ajfa-14469	182	11	lanka	lanka	PROPN
ajfa-14469	182	12	.	.	PUNCT
ajfa-14469	183	1	response	response	NOUN
ajfa-14469	183	2	rate	rate	NOUN
ajfa-14469	183	3	of	of	ADP
ajfa-14469	183	4	this	this	DET
ajfa-14469	183	5	study	study	NOUN
ajfa-14469	183	6	is	be	AUX
ajfa-14469	183	7	disclosed	disclose	VERB
ajfa-14469	183	8	in	in	ADP
ajfa-14469	183	9	table	table	NOUN
ajfa-14469	183	10	1	1	NUM
ajfa-14469	183	11	.	.	PUNCT
ajfa-14469	183	12	table	table	NOUN
ajfa-14469	183	13	1	1	NUM
ajfa-14469	183	14	.	.	PUNCT
ajfa-14469	183	15	sample	sample	NOUN
ajfa-14469	183	16	size	size	NOUN
ajfa-14469	183	17	and	and	CCONJ
ajfa-14469	183	18	response	response	NOUN
ajfa-14469	183	19	rate	rate	NOUN
ajfa-14469	183	20	government	government	NOUN
ajfa-14469	183	21	accountants	accountant	NOUN
ajfa-14469	183	22	sent	send	VERB
ajfa-14469	183	23	returned	return	VERB
ajfa-14469	183	24	response	response	NOUN
ajfa-14469	183	25	rate	rate	NOUN
ajfa-14469	183	26	central	central	ADJ
ajfa-14469	183	27	government	government	NOUN
ajfa-14469	183	28	60	60	NUM
ajfa-14469	183	29	24	24	NUM
ajfa-14469	183	30	40	40	NUM
ajfa-14469	183	31	%	%	NOUN
ajfa-14469	183	32	provincial	provincial	ADJ
ajfa-14469	183	33	government	government	NOUN
ajfa-14469	183	34	30	30	NUM
ajfa-14469	183	35	10	10	NUM
ajfa-14469	183	36	33.33	33.33	NUM
ajfa-14469	183	37	%	%	NOUN
ajfa-14469	183	38	local	local	ADJ
ajfa-14469	183	39	government	government	NOUN
ajfa-14469	183	40	10	10	NUM
ajfa-14469	183	41	01	01	NUM
ajfa-14469	183	42	10	10	NUM
ajfa-14469	183	43	%	%	NOUN
ajfa-14469	183	44	total	total	NOUN
ajfa-14469	183	45	100	100	NUM
ajfa-14469	183	46	35	35	NUM
ajfa-14469	183	47	35	35	NUM
ajfa-14469	183	48	%	%	NOUN
ajfa-14469	183	49	b	b	NOUN
ajfa-14469	183	50	)	)	PUNCT
ajfa-14469	183	51	data	datum	NOUN
ajfa-14469	183	52	source	source	NOUN
ajfa-14469	183	53	this	this	DET
ajfa-14469	183	54	study	study	NOUN
ajfa-14469	183	55	is	be	AUX
ajfa-14469	183	56	mainly	mainly	ADV
ajfa-14469	183	57	based	base	VERB
ajfa-14469	183	58	on	on	ADP
ajfa-14469	183	59	primary	primary	ADJ
ajfa-14469	183	60	data	datum	NOUN
ajfa-14469	183	61	from	from	ADP
ajfa-14469	183	62	government	government	NOUN
ajfa-14469	183	63	accountants	accountant	NOUN
ajfa-14469	183	64	in	in	ADP
ajfa-14469	183	65	the	the	DET
ajfa-14469	183	66	sri	sri	PROPN
ajfa-14469	183	67	lanka	lanka	PROPN
ajfa-14469	183	68	.	.	PUNCT
ajfa-14469	184	1	researcher	researcher	PROPN
ajfa-14469	184	2	developed	develop	VERB
ajfa-14469	184	3	1	1	NUM
ajfa-14469	184	4	-	-	SYM
ajfa-14469	184	5	5	5	NUM
ajfa-14469	184	6	point	point	NOUN
ajfa-14469	184	7	likert	likert	ADJ
ajfa-14469	184	8	scale	scale	NOUN
ajfa-14469	184	9	questionnaire	questionnaire	NOUN
ajfa-14469	184	10	.	.	PUNCT
ajfa-14469	185	1	questionnaire	questionnaire	NOUN
ajfa-14469	185	2	covered	cover	VERB
ajfa-14469	185	3	statements	statement	NOUN
ajfa-14469	185	4	for	for	ADP
ajfa-14469	185	5	four	four	NUM
ajfa-14469	185	6	major	major	ADJ
ajfa-14469	185	7	contents	content	NOUN
ajfa-14469	185	8	under	under	ADP
ajfa-14469	185	9	the	the	DET
ajfa-14469	185	10	current	current	ADJ
ajfa-14469	185	11	public	public	ADJ
ajfa-14469	185	12	sector	sector	NOUN
ajfa-14469	185	13	accounting	accounting	NOUN
ajfa-14469	185	14	practices	practice	NOUN
ajfa-14469	185	15	such	such	ADJ
ajfa-14469	185	16	as	as	ADP
ajfa-14469	185	17	financial	financial	ADJ
ajfa-14469	185	18	reporting	reporting	NOUN
ajfa-14469	185	19	,	,	PUNCT
ajfa-14469	185	20	public	public	ADJ
ajfa-14469	185	21	financial	financial	ADJ
ajfa-14469	185	22	management	management	NOUN
ajfa-14469	185	23	,	,	PUNCT
ajfa-14469	185	24	assets	asset	NOUN
ajfa-14469	185	25	management	management	NOUN
ajfa-14469	185	26	and	and	CCONJ
ajfa-14469	185	27	budget	budget	NOUN
ajfa-14469	185	28	preparation	preparation	NOUN
ajfa-14469	185	29	and	and	CCONJ
ajfa-14469	185	30	implementation	implementation	NOUN
ajfa-14469	185	31	.	.	PUNCT
ajfa-14469	186	1	developed	develop	VERB
ajfa-14469	186	2	questionnaire	questionnaire	NOUN
ajfa-14469	186	3	used	use	VERB
ajfa-14469	186	4	to	to	PART
ajfa-14469	186	5	collect	collect	VERB
ajfa-14469	186	6	date	date	NOUN
ajfa-14469	186	7	from	from	ADP
ajfa-14469	186	8	respondents	respondent	NOUN
ajfa-14469	186	9	of	of	ADP
ajfa-14469	186	10	the	the	DET
ajfa-14469	186	11	study	study	NOUN
ajfa-14469	186	12	through	through	ADP
ajfa-14469	186	13	google	google	PROPN
ajfa-14469	186	14	form	form	NOUN
ajfa-14469	186	15	.	.	PUNCT
ajfa-14469	187	1	google	google	PROPN
ajfa-14469	187	2	survey	survey	NOUN
ajfa-14469	187	3	form	form	NOUN
ajfa-14469	187	4	is	be	AUX
ajfa-14469	187	5	one	one	NUM
ajfa-14469	187	6	of	of	ADP
ajfa-14469	187	7	the	the	DET
ajfa-14469	187	8	user	user	NOUN
ajfa-14469	187	9	friendly	friendly	ADJ
ajfa-14469	187	10	,	,	PUNCT
ajfa-14469	187	11	very	very	ADV
ajfa-14469	187	12	cost	cost	NOUN
ajfa-14469	187	13	effective	effective	ADJ
ajfa-14469	187	14	and	and	CCONJ
ajfa-14469	187	15	green	green	ADJ
ajfa-14469	187	16	environment	environment	NOUN
ajfa-14469	187	17	primary	primary	ADJ
ajfa-14469	187	18	data	datum	NOUN
ajfa-14469	187	19	collection	collection	NOUN
ajfa-14469	187	20	techniques	technique	NOUN
ajfa-14469	187	21	.	.	PUNCT
ajfa-14469	188	1	c	c	X
ajfa-14469	188	2	)	)	PUNCT
ajfa-14469	188	3	hypotheses	hypothesis	NOUN
ajfa-14469	188	4	this	this	DET
ajfa-14469	188	5	study	study	NOUN
ajfa-14469	188	6	considers	consider	VERB
ajfa-14469	188	7	the	the	DET
ajfa-14469	188	8	following	follow	VERB
ajfa-14469	188	9	hypotheses	hypothesis	NOUN
ajfa-14469	188	10	based	base	VERB
ajfa-14469	188	11	on	on	ADP
ajfa-14469	188	12	perception	perception	NOUN
ajfa-14469	188	13	of	of	ADP
ajfa-14469	188	14	government	government	NOUN
ajfa-14469	188	15	accountants	accountant	NOUN
ajfa-14469	188	16	asian	asian	ADJ
ajfa-14469	188	17	journal	journal	PROPN
ajfa-14469	188	18	of	of	ADP
ajfa-14469	188	19	finance	finance	PROPN
ajfa-14469	188	20	&	&	CCONJ
ajfa-14469	188	21	accounting	accounting	PROPN
ajfa-14469	188	22	issn	issn	PROPN
ajfa-14469	188	23	1946	1946	NUM
ajfa-14469	188	24	-	-	PUNCT
ajfa-14469	188	25	052x	052x	PROPN
ajfa-14469	188	26	2019	2019	NUM
ajfa-14469	188	27	,	,	PUNCT
ajfa-14469	188	28	vol	vol	NOUN
ajfa-14469	188	29	.	.	PROPN
ajfa-14469	188	30	11	11	NUM
ajfa-14469	188	31	,	,	PUNCT
ajfa-14469	188	32	no	no	INTJ
ajfa-14469	188	33	.	.	NOUN
ajfa-14469	188	34	1	1	NUM
ajfa-14469	188	35	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	188	36	86	86	NUM
ajfa-14469	188	37	in	in	ADP
ajfa-14469	188	38	sri	sri	PROPN
ajfa-14469	188	39	lanka	lanka	PROPN
ajfa-14469	188	40	.	.	PUNCT
ajfa-14469	189	1	h1	h1	PROPN
ajfa-14469	189	2	:	:	PUNCT
ajfa-14469	189	3	there	there	PRON
ajfa-14469	189	4	is	be	VERB
ajfa-14469	189	5	a	a	DET
ajfa-14469	189	6	significant	significant	ADJ
ajfa-14469	189	7	relationship	relationship	NOUN
ajfa-14469	189	8	between	between	ADP
ajfa-14469	189	9	perceptions	perception	NOUN
ajfa-14469	189	10	of	of	ADP
ajfa-14469	189	11	government	government	NOUN
ajfa-14469	189	12	accountants	accountant	NOUN
ajfa-14469	189	13	on	on	ADP
ajfa-14469	189	14	current	current	ADJ
ajfa-14469	189	15	public	public	ADJ
ajfa-14469	189	16	sector	sector	NOUN
ajfa-14469	189	17	accounting	accounting	NOUN
ajfa-14469	189	18	practices	practice	NOUN
ajfa-14469	189	19	and	and	CCONJ
ajfa-14469	189	20	the	the	DET
ajfa-14469	189	21	implementation	implementation	NOUN
ajfa-14469	189	22	of	of	ADP
ajfa-14469	189	23	public	public	ADJ
ajfa-14469	189	24	sector	sector	NOUN
ajfa-14469	189	25	accounting	accounting	NOUN
ajfa-14469	189	26	standards	standard	NOUN
ajfa-14469	189	27	in	in	ADP
ajfa-14469	189	28	the	the	DET
ajfa-14469	189	29	sri	sri	PROPN
ajfa-14469	189	30	lanka	lanka	PROPN
ajfa-14469	189	31	.	.	PUNCT
ajfa-14469	190	1	h2	h2	PROPN
ajfa-14469	190	2	:	:	PUNCT
ajfa-14469	190	3	there	there	PRON
ajfa-14469	190	4	is	be	VERB
ajfa-14469	190	5	a	a	DET
ajfa-14469	190	6	significant	significant	ADJ
ajfa-14469	190	7	impact	impact	NOUN
ajfa-14469	190	8	of	of	ADP
ajfa-14469	190	9	implementation	implementation	NOUN
ajfa-14469	190	10	of	of	ADP
ajfa-14469	190	11	public	public	ADJ
ajfa-14469	190	12	sector	sector	NOUN
ajfa-14469	190	13	accounting	accounting	NOUN
ajfa-14469	190	14	standards	standard	NOUN
ajfa-14469	190	15	on	on	ADP
ajfa-14469	190	16	public	public	ADJ
ajfa-14469	190	17	sector	sector	NOUN
ajfa-14469	190	18	financial	financial	ADJ
ajfa-14469	190	19	reporting	reporting	NOUN
ajfa-14469	190	20	practices	practice	NOUN
ajfa-14469	190	21	in	in	ADP
ajfa-14469	190	22	the	the	DET
ajfa-14469	190	23	sri	sri	PROPN
ajfa-14469	190	24	lanka	lanka	PROPN
ajfa-14469	190	25	.	.	PUNCT
ajfa-14469	191	1	h3	h3	VERB
ajfa-14469	191	2	:	:	PUNCT
ajfa-14469	191	3	there	there	PRON
ajfa-14469	191	4	is	be	VERB
ajfa-14469	191	5	a	a	DET
ajfa-14469	191	6	significant	significant	ADJ
ajfa-14469	191	7	impact	impact	NOUN
ajfa-14469	191	8	of	of	ADP
ajfa-14469	191	9	implementation	implementation	NOUN
ajfa-14469	191	10	of	of	ADP
ajfa-14469	191	11	public	public	ADJ
ajfa-14469	191	12	sector	sector	NOUN
ajfa-14469	191	13	accounting	accounting	NOUN
ajfa-14469	191	14	standards	standard	NOUN
ajfa-14469	191	15	on	on	ADP
ajfa-14469	191	16	public	public	ADJ
ajfa-14469	191	17	sector	sector	NOUN
ajfa-14469	191	18	assets	asset	NOUN
ajfa-14469	191	19	management	management	NOUN
ajfa-14469	191	20	practices	practice	NOUN
ajfa-14469	191	21	in	in	ADP
ajfa-14469	191	22	the	the	DET
ajfa-14469	191	23	sri	sri	PROPN
ajfa-14469	191	24	lanka	lanka	PROPN
ajfa-14469	191	25	.	.	PUNCT
ajfa-14469	192	1	h4	h4	PROPN
ajfa-14469	192	2	:	:	PUNCT
ajfa-14469	192	3	there	there	PRON
ajfa-14469	192	4	is	be	VERB
ajfa-14469	192	5	significant	significant	ADJ
ajfa-14469	192	6	mean	mean	ADJ
ajfa-14469	192	7	difference	difference	NOUN
ajfa-14469	192	8	between	between	ADP
ajfa-14469	192	9	perceptions	perception	NOUN
ajfa-14469	192	10	of	of	ADP
ajfa-14469	192	11	government	government	NOUN
ajfa-14469	192	12	accountants	accountant	NOUN
ajfa-14469	192	13	on	on	ADP
ajfa-14469	192	14	current	current	ADJ
ajfa-14469	192	15	public	public	ADJ
ajfa-14469	192	16	sector	sector	NOUN
ajfa-14469	192	17	accounting	accounting	NOUN
ajfa-14469	192	18	practices	practice	NOUN
ajfa-14469	192	19	and	and	CCONJ
ajfa-14469	192	20	implementation	implementation	NOUN
ajfa-14469	192	21	of	of	ADP
ajfa-14469	192	22	public	public	ADJ
ajfa-14469	192	23	sector	sector	NOUN
ajfa-14469	192	24	accounting	accounting	NOUN
ajfa-14469	192	25	standards	standard	NOUN
ajfa-14469	192	26	in	in	ADP
ajfa-14469	192	27	central	central	ADJ
ajfa-14469	192	28	government	government	NOUN
ajfa-14469	192	29	and	and	CCONJ
ajfa-14469	192	30	provincial	provincial	ADJ
ajfa-14469	192	31	government	government	NOUN
ajfa-14469	192	32	of	of	ADP
ajfa-14469	192	33	the	the	DET
ajfa-14469	192	34	sri	sri	PROPN
ajfa-14469	192	35	lanka	lanka	PROPN
ajfa-14469	192	36	.	.	PUNCT
ajfa-14469	193	1	d	d	X
ajfa-14469	193	2	)	)	PUNCT
ajfa-14469	193	3	data	datum	NOUN
ajfa-14469	193	4	analysis	analysis	NOUN
ajfa-14469	193	5	strategies	strategy	NOUN
ajfa-14469	193	6	researcher	researcher	NOUN
ajfa-14469	193	7	did	do	VERB
ajfa-14469	193	8	descriptive	descriptive	ADJ
ajfa-14469	193	9	analysis	analysis	NOUN
ajfa-14469	193	10	and	and	CCONJ
ajfa-14469	193	11	inferential	inferential	ADJ
ajfa-14469	193	12	analysis	analysis	NOUN
ajfa-14469	193	13	in	in	ADP
ajfa-14469	193	14	this	this	DET
ajfa-14469	193	15	study	study	NOUN
ajfa-14469	193	16	.	.	PUNCT
ajfa-14469	194	1	mainly	mainly	ADV
ajfa-14469	194	2	descriptive	descriptive	ADJ
ajfa-14469	194	3	analysis	analysis	NOUN
ajfa-14469	194	4	used	use	VERB
ajfa-14469	194	5	to	to	PART
ajfa-14469	194	6	reveal	reveal	VERB
ajfa-14469	194	7	the	the	DET
ajfa-14469	194	8	mean	mean	ADJ
ajfa-14469	194	9	value	value	NOUN
ajfa-14469	194	10	of	of	ADP
ajfa-14469	194	11	perception	perception	NOUN
ajfa-14469	194	12	of	of	ADP
ajfa-14469	194	13	government	government	NOUN
ajfa-14469	194	14	accountants	accountant	NOUN
ajfa-14469	194	15	on	on	ADP
ajfa-14469	194	16	current	current	ADJ
ajfa-14469	194	17	public	public	ADJ
ajfa-14469	194	18	sector	sector	NOUN
ajfa-14469	194	19	accounting	accounting	NOUN
ajfa-14469	194	20	practices	practice	NOUN
ajfa-14469	194	21	and	and	CCONJ
ajfa-14469	194	22	implementation	implementation	NOUN
ajfa-14469	194	23	of	of	ADP
ajfa-14469	194	24	public	public	ADJ
ajfa-14469	194	25	sector	sector	NOUN
ajfa-14469	194	26	accounting	accounting	NOUN
ajfa-14469	194	27	standards	standard	NOUN
ajfa-14469	194	28	in	in	ADP
ajfa-14469	194	29	the	the	DET
ajfa-14469	194	30	sri	sri	PROPN
ajfa-14469	194	31	lanka	lanka	PROPN
ajfa-14469	194	32	.	.	PUNCT
ajfa-14469	195	1	correlation	correlation	NOUN
ajfa-14469	195	2	,	,	PUNCT
ajfa-14469	195	3	regression	regression	NOUN
ajfa-14469	195	4	and	and	CCONJ
ajfa-14469	195	5	independent	independent	ADJ
ajfa-14469	195	6	-	-	PUNCT
ajfa-14469	195	7	samples	sample	NOUN
ajfa-14469	195	8	t	t	NOUN
ajfa-14469	195	9	test	test	NOUN
ajfa-14469	195	10	performed	perform	VERB
ajfa-14469	195	11	to	to	PART
ajfa-14469	195	12	test	test	VERB
ajfa-14469	195	13	the	the	DET
ajfa-14469	195	14	hypotheses	hypothesis	NOUN
ajfa-14469	195	15	of	of	ADP
ajfa-14469	195	16	the	the	DET
ajfa-14469	195	17	study	study	NOUN
ajfa-14469	195	18	.	.	PUNCT
ajfa-14469	196	1	researcher	researcher	NOUN
ajfa-14469	196	2	used	use	VERB
ajfa-14469	196	3	spss	spss	PROPN
ajfa-14469	196	4	latest	late	ADJ
ajfa-14469	196	5	version	version	NOUN
ajfa-14469	196	6	for	for	ADP
ajfa-14469	196	7	the	the	DET
ajfa-14469	196	8	data	datum	NOUN
ajfa-14469	196	9	analysis	analysis	NOUN
ajfa-14469	196	10	of	of	ADP
ajfa-14469	196	11	the	the	DET
ajfa-14469	196	12	study	study	NOUN
ajfa-14469	196	13	.	.	PUNCT
ajfa-14469	197	1	descriptive	descriptive	ADJ
ajfa-14469	197	2	analysis	analysis	NOUN
ajfa-14469	197	3	and	and	CCONJ
ajfa-14469	197	4	interpretation	interpretation	NOUN
ajfa-14469	197	5	a	a	PRON
ajfa-14469	197	6	)	)	PUNCT
ajfa-14469	197	7	demographic	demographic	ADJ
ajfa-14469	197	8	profiles	profile	NOUN
ajfa-14469	197	9	of	of	ADP
ajfa-14469	197	10	the	the	DET
ajfa-14469	197	11	respondents	respondent	NOUN
ajfa-14469	197	12	demographic	demographic	ADJ
ajfa-14469	197	13	profiles	profile	NOUN
ajfa-14469	197	14	of	of	ADP
ajfa-14469	197	15	the	the	DET
ajfa-14469	197	16	respondents	respondent	NOUN
ajfa-14469	197	17	are	be	AUX
ajfa-14469	197	18	shown	show	VERB
ajfa-14469	197	19	in	in	ADP
ajfa-14469	197	20	the	the	DET
ajfa-14469	197	21	table	table	NOUN
ajfa-14469	197	22	2	2	NUM
ajfa-14469	197	23	,	,	PUNCT
ajfa-14469	197	24	3	3	NUM
ajfa-14469	197	25	and	and	CCONJ
ajfa-14469	197	26	4	4	NUM
ajfa-14469	197	27	.	.	X
ajfa-14469	197	28	demographic	demographic	ADJ
ajfa-14469	197	29	profiles	profile	NOUN
ajfa-14469	197	30	cover	cover	VERB
ajfa-14469	197	31	age	age	NOUN
ajfa-14469	197	32	,	,	PUNCT
ajfa-14469	197	33	gender	gender	NOUN
ajfa-14469	197	34	and	and	CCONJ
ajfa-14469	197	35	working	working	NOUN
ajfa-14469	197	36	experience	experience	NOUN
ajfa-14469	197	37	of	of	ADP
ajfa-14469	197	38	the	the	DET
ajfa-14469	197	39	respondents	respondent	NOUN
ajfa-14469	197	40	of	of	ADP
ajfa-14469	197	41	the	the	DET
ajfa-14469	197	42	study	study	NOUN
ajfa-14469	197	43	.	.	PUNCT
ajfa-14469	198	1	table	table	NOUN
ajfa-14469	198	2	2	2	NUM
ajfa-14469	198	3	.	.	X
ajfa-14469	198	4	age	age	NOUN
ajfa-14469	198	5	of	of	ADP
ajfa-14469	198	6	the	the	DET
ajfa-14469	198	7	respondents	respondent	NOUN
ajfa-14469	198	8	age	age	NOUN
ajfa-14469	198	9	number	number	NOUN
ajfa-14469	198	10	of	of	ADP
ajfa-14469	198	11	respondents	respondent	NOUN
ajfa-14469	198	12	response	response	NOUN
ajfa-14469	198	13	rate	rate	NOUN
ajfa-14469	198	14	below	below	ADP
ajfa-14469	198	15	30	30	NUM
ajfa-14469	198	16	years	year	NOUN
ajfa-14469	198	17	02	02	NUM
ajfa-14469	198	18	06	06	NUM
ajfa-14469	198	19	30	30	NUM
ajfa-14469	198	20	-	-	SYM
ajfa-14469	198	21	40	40	NUM
ajfa-14469	198	22	years	year	NOUN
ajfa-14469	198	23	24	24	NUM
ajfa-14469	198	24	68	68	NUM
ajfa-14469	198	25	40	40	NUM
ajfa-14469	198	26	-	-	SYM
ajfa-14469	198	27	50	50	NUM
ajfa-14469	198	28	years	year	NOUN
ajfa-14469	198	29	08	08	NUM
ajfa-14469	198	30	23	23	NUM
ajfa-14469	198	31	50	50	NUM
ajfa-14469	198	32	-	-	SYM
ajfa-14469	198	33	60	60	NUM
ajfa-14469	198	34	years	year	NOUN
ajfa-14469	198	35	01	01	NUM
ajfa-14469	198	36	03	03	NUM
ajfa-14469	198	37	total	total	NOUN
ajfa-14469	198	38	35	35	NUM
ajfa-14469	198	39	100	100	NUM
ajfa-14469	198	40	%	%	NOUN
ajfa-14469	198	41	according	accord	VERB
ajfa-14469	198	42	to	to	ADP
ajfa-14469	198	43	above	above	ADP
ajfa-14469	198	44	table	table	NOUN
ajfa-14469	198	45	it	it	PRON
ajfa-14469	198	46	can	can	AUX
ajfa-14469	198	47	be	be	AUX
ajfa-14469	198	48	seen	see	VERB
ajfa-14469	198	49	that	that	SCONJ
ajfa-14469	198	50	nearly	nearly	ADV
ajfa-14469	198	51	70	70	NUM
ajfa-14469	198	52	percentage	percentage	NOUN
ajfa-14469	198	53	respondents	respondent	NOUN
ajfa-14469	198	54	are	be	AUX
ajfa-14469	198	55	30	30	NUM
ajfa-14469	198	56	40	40	NUM
ajfa-14469	198	57	years	year	NOUN
ajfa-14469	198	58	old	old	ADJ
ajfa-14469	198	59	in	in	ADP
ajfa-14469	198	60	this	this	DET
ajfa-14469	198	61	study	study	NOUN
ajfa-14469	198	62	.	.	PUNCT
ajfa-14469	199	1	asian	asian	ADJ
ajfa-14469	199	2	journal	journal	PROPN
ajfa-14469	199	3	of	of	ADP
ajfa-14469	199	4	finance	finance	PROPN
ajfa-14469	199	5	&	&	CCONJ
ajfa-14469	199	6	accounting	accounting	PROPN
ajfa-14469	199	7	issn	issn	PROPN
ajfa-14469	199	8	1946	1946	NUM
ajfa-14469	199	9	-	-	PUNCT
ajfa-14469	199	10	052x	052x	PROPN
ajfa-14469	199	11	2019	2019	NUM
ajfa-14469	199	12	,	,	PUNCT
ajfa-14469	199	13	vol	vol	NOUN
ajfa-14469	199	14	.	.	PROPN
ajfa-14469	199	15	11	11	NUM
ajfa-14469	199	16	,	,	PUNCT
ajfa-14469	199	17	no	no	INTJ
ajfa-14469	199	18	.	.	NOUN
ajfa-14469	199	19	1	1	NUM
ajfa-14469	199	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	199	21	87	87	NUM
ajfa-14469	199	22	table	table	NOUN
ajfa-14469	199	23	3	3	NUM
ajfa-14469	199	24	.	.	PUNCT
ajfa-14469	200	1	gender	gender	NOUN
ajfa-14469	200	2	of	of	ADP
ajfa-14469	200	3	the	the	DET
ajfa-14469	200	4	respondents	respondent	NOUN
ajfa-14469	200	5	gender	gender	NOUN
ajfa-14469	200	6	number	number	NOUN
ajfa-14469	200	7	of	of	ADP
ajfa-14469	200	8	respondents	respondent	NOUN
ajfa-14469	200	9	response	response	NOUN
ajfa-14469	200	10	rate	rate	NOUN
ajfa-14469	200	11	male	male	NOUN
ajfa-14469	200	12	20	20	NUM
ajfa-14469	200	13	57	57	NUM
ajfa-14469	200	14	%	%	NOUN
ajfa-14469	200	15	female	female	ADJ
ajfa-14469	200	16	15	15	NUM
ajfa-14469	200	17	43	43	NUM
ajfa-14469	200	18	%	%	NOUN
ajfa-14469	200	19	total	total	NOUN
ajfa-14469	200	20	35	35	NUM
ajfa-14469	200	21	100	100	NUM
ajfa-14469	200	22	%	%	NOUN
ajfa-14469	200	23	table	table	NOUN
ajfa-14469	200	24	3	3	NUM
ajfa-14469	200	25	shows	show	VERB
ajfa-14469	200	26	that	that	SCONJ
ajfa-14469	200	27	most	most	ADJ
ajfa-14469	200	28	of	of	ADP
ajfa-14469	200	29	the	the	DET
ajfa-14469	200	30	respondents	respondent	NOUN
ajfa-14469	200	31	of	of	ADP
ajfa-14469	200	32	the	the	DET
ajfa-14469	200	33	study	study	NOUN
ajfa-14469	200	34	are	be	AUX
ajfa-14469	200	35	male	male	ADJ
ajfa-14469	200	36	.	.	PUNCT
ajfa-14469	201	1	table	table	NOUN
ajfa-14469	201	2	4	4	NUM
ajfa-14469	201	3	.	.	PUNCT
ajfa-14469	201	4	working	work	VERB
ajfa-14469	201	5	experience	experience	NOUN
ajfa-14469	201	6	of	of	ADP
ajfa-14469	201	7	the	the	DET
ajfa-14469	201	8	respondents	respondent	NOUN
ajfa-14469	201	9	years	year	NOUN
ajfa-14469	201	10	number	number	NOUN
ajfa-14469	201	11	of	of	ADP
ajfa-14469	201	12	respondents	respondent	NOUN
ajfa-14469	201	13	response	response	NOUN
ajfa-14469	201	14	rate	rate	NOUN
ajfa-14469	201	15	1	1	NUM
ajfa-14469	201	16	-	-	SYM
ajfa-14469	201	17	10	10	NUM
ajfa-14469	201	18	years	year	NOUN
ajfa-14469	201	19	24	24	NUM
ajfa-14469	201	20	69	69	NUM
ajfa-14469	201	21	%	%	NOUN
ajfa-14469	201	22	10	10	NUM
ajfa-14469	201	23	-	-	SYM
ajfa-14469	201	24	20	20	NUM
ajfa-14469	201	25	years	year	NOUN
ajfa-14469	201	26	11	11	NUM
ajfa-14469	201	27	31	31	NUM
ajfa-14469	201	28	%	%	NOUN
ajfa-14469	201	29	total	total	NOUN
ajfa-14469	201	30	35	35	NUM
ajfa-14469	201	31	100	100	NUM
ajfa-14469	201	32	%	%	NOUN
ajfa-14469	201	33	most	most	ADJ
ajfa-14469	201	34	of	of	ADP
ajfa-14469	201	35	the	the	DET
ajfa-14469	201	36	respondents	respondent	NOUN
ajfa-14469	201	37	working	work	VERB
ajfa-14469	201	38	experience	experience	NOUN
ajfa-14469	201	39	is	be	AUX
ajfa-14469	201	40	one	one	NUM
ajfa-14469	201	41	to	to	PART
ajfa-14469	201	42	ten	ten	NUM
ajfa-14469	201	43	years	year	NOUN
ajfa-14469	201	44	in	in	ADP
ajfa-14469	201	45	this	this	DET
ajfa-14469	201	46	study	study	NOUN
ajfa-14469	201	47	.	.	PUNCT
ajfa-14469	202	1	b	b	X
ajfa-14469	202	2	)	)	PUNCT
ajfa-14469	202	3	reliability	reliability	NOUN
ajfa-14469	202	4	analysis	analysis	NOUN
ajfa-14469	202	5	table	table	NOUN
ajfa-14469	202	6	5	5	NUM
ajfa-14469	202	7	.	.	PUNCT
ajfa-14469	202	8	reliability	reliability	NOUN
ajfa-14469	202	9	statistics	statistic	NOUN
ajfa-14469	202	10	(	(	PUNCT
ajfa-14469	202	11	cronbach	cronbach	VERB
ajfa-14469	202	12	’s	’s	PART
ajfa-14469	202	13	alpha	alpha	NOUN
ajfa-14469	202	14	test	test	NOUN
ajfa-14469	202	15	)	)	PUNCT
ajfa-14469	202	16	questions	question	NOUN
ajfa-14469	202	17	title	title	NOUN
ajfa-14469	202	18	number	number	NOUN
ajfa-14469	202	19	of	of	ADP
ajfa-14469	202	20	questions	question	NOUN
ajfa-14469	202	21	cronbach	cronbach	VERB
ajfa-14469	202	22	’s	’s	PART
ajfa-14469	202	23	alpha	alpha	PROPN
ajfa-14469	202	24	financial	financial	ADJ
ajfa-14469	202	25	reporting	report	VERB
ajfa-14469	202	26	27	27	NUM
ajfa-14469	202	27	0.825	0.825	NUM
ajfa-14469	202	28	assets	asset	NOUN
ajfa-14469	202	29	management	management	NOUN
ajfa-14469	202	30	06	06	NUM
ajfa-14469	202	31	0.846	0.846	NUM
ajfa-14469	202	32	public	public	ADJ
ajfa-14469	202	33	financial	financial	ADJ
ajfa-14469	202	34	management	management	NOUN
ajfa-14469	202	35	14	14	NUM
ajfa-14469	202	36	0.827	0.827	NUM
ajfa-14469	202	37	budget	budget	NOUN
ajfa-14469	202	38	preparation	preparation	NOUN
ajfa-14469	202	39	and	and	CCONJ
ajfa-14469	202	40	implementation	implementation	NOUN
ajfa-14469	202	41	07	07	NUM
ajfa-14469	202	42	0.680	0.680	NUM
ajfa-14469	202	43	the	the	DET
ajfa-14469	202	44	implementation	implementation	NOUN
ajfa-14469	202	45	of	of	ADP
ajfa-14469	202	46	public	public	ADJ
ajfa-14469	202	47	sector	sector	NOUN
ajfa-14469	202	48	accounting	accounting	NOUN
ajfa-14469	202	49	standards	standard	NOUN
ajfa-14469	202	50	18	18	NUM
ajfa-14469	202	51	0.868	0.868	NUM
ajfa-14469	202	52	total	total	NOUN
ajfa-14469	202	53	72	72	NUM
ajfa-14469	202	54	0.928	0.928	NUM
ajfa-14469	202	55	asian	asian	ADJ
ajfa-14469	202	56	journal	journal	NOUN
ajfa-14469	202	57	of	of	ADP
ajfa-14469	202	58	finance	finance	PROPN
ajfa-14469	202	59	&	&	CCONJ
ajfa-14469	202	60	accounting	accounting	PROPN
ajfa-14469	202	61	issn	issn	PROPN
ajfa-14469	202	62	1946	1946	NUM
ajfa-14469	202	63	-	-	PUNCT
ajfa-14469	202	64	052x	052x	PROPN
ajfa-14469	202	65	2019	2019	NUM
ajfa-14469	202	66	,	,	PUNCT
ajfa-14469	202	67	vol	vol	NOUN
ajfa-14469	202	68	.	.	PROPN
ajfa-14469	203	1	11	11	NUM
ajfa-14469	203	2	,	,	PUNCT
ajfa-14469	203	3	no	no	INTJ
ajfa-14469	203	4	.	.	NOUN
ajfa-14469	203	5	1	1	NUM
ajfa-14469	203	6	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	203	7	88	88	NUM
ajfa-14469	203	8	according	accord	VERB
ajfa-14469	203	9	to	to	ADP
ajfa-14469	203	10	table	table	NOUN
ajfa-14469	203	11	5	5	NUM
ajfa-14469	203	12	it	it	PRON
ajfa-14469	203	13	can	can	AUX
ajfa-14469	203	14	be	be	AUX
ajfa-14469	203	15	seen	see	VERB
ajfa-14469	203	16	that	that	SCONJ
ajfa-14469	203	17	the	the	DET
ajfa-14469	203	18	score	score	NOUN
ajfa-14469	203	19	of	of	ADP
ajfa-14469	203	20	cronbach	cronbach	PROPN
ajfa-14469	203	21	’s	’s	PART
ajfa-14469	203	22	alpha	alpha	ADJ
ajfa-14469	203	23	range	range	NOUN
ajfa-14469	203	24	is	be	AUX
ajfa-14469	203	25	0.680	0.680	NUM
ajfa-14469	203	26	to	to	ADP
ajfa-14469	203	27	0.868	0.868	NUM
ajfa-14469	203	28	further	further	ADJ
ajfa-14469	203	29	cronbach	cronbach	NOUN
ajfa-14469	203	30	’s	’s	PART
ajfa-14469	203	31	alpha	alpha	NOUN
ajfa-14469	203	32	for	for	ADP
ajfa-14469	203	33	the	the	DET
ajfa-14469	203	34	total	total	NOUN
ajfa-14469	203	35	is	be	AUX
ajfa-14469	203	36	0.928	0.928	NUM
ajfa-14469	203	37	.	.	PUNCT
ajfa-14469	204	1	it	it	PRON
ajfa-14469	204	2	reflects	reflect	VERB
ajfa-14469	204	3	that	that	SCONJ
ajfa-14469	204	4	validity	validity	NOUN
ajfa-14469	204	5	of	of	ADP
ajfa-14469	204	6	the	the	DET
ajfa-14469	204	7	data	datum	NOUN
ajfa-14469	204	8	which	which	PRON
ajfa-14469	204	9	is	be	AUX
ajfa-14469	204	10	high	high	ADJ
ajfa-14469	204	11	level	level	NOUN
ajfa-14469	204	12	in	in	ADP
ajfa-14469	204	13	this	this	DET
ajfa-14469	204	14	study	study	NOUN
ajfa-14469	204	15	.	.	PUNCT
ajfa-14469	205	1	c	c	X
ajfa-14469	205	2	)	)	PUNCT
ajfa-14469	205	3	descriptive	descriptive	ADJ
ajfa-14469	205	4	analysis	analysis	NOUN
ajfa-14469	205	5	table	table	NOUN
ajfa-14469	205	6	6	6	NUM
ajfa-14469	205	7	.	.	PUNCT
ajfa-14469	206	1	descriptive	descriptive	ADJ
ajfa-14469	206	2	analysis	analysis	NOUN
ajfa-14469	206	3	minimum	minimum	NOUN
ajfa-14469	206	4	maximum	maximum	ADJ
ajfa-14469	206	5	mean	mean	ADJ
ajfa-14469	206	6	std	std	NOUN
ajfa-14469	206	7	.	.	PUNCT
ajfa-14469	206	8	deviation	deviation	NOUN
ajfa-14469	206	9	variance	variance	NOUN
ajfa-14469	206	10	financial	financial	ADJ
ajfa-14469	206	11	reporting	reporting	NOUN
ajfa-14469	206	12	practices	practice	NOUN
ajfa-14469	206	13	2.26	2.26	NUM
ajfa-14469	206	14	3.81	3.81	NUM
ajfa-14469	206	15	3.127	3.127	NUM
ajfa-14469	206	16	0.41402	0.41402	NUM
ajfa-14469	206	17	0.171	0.171	NUM
ajfa-14469	206	18	assets	asset	NOUN
ajfa-14469	206	19	management	management	NOUN
ajfa-14469	206	20	practices	practice	NOUN
ajfa-14469	206	21	1	1	NUM
ajfa-14469	206	22	4.5	4.5	NUM
ajfa-14469	206	23	2.719	2.719	NUM
ajfa-14469	206	24	0.7251	0.7251	NUM
ajfa-14469	206	25	0.526	0.526	NUM
ajfa-14469	206	26	financial	financial	ADJ
ajfa-14469	206	27	management	management	NOUN
ajfa-14469	206	28	practices	practice	NOUN
ajfa-14469	206	29	2	2	NUM
ajfa-14469	206	30	4.36	4.36	NUM
ajfa-14469	206	31	3.3959	3.3959	NUM
ajfa-14469	206	32	0.49619	0.49619	NUM
ajfa-14469	206	33	0.246	0.246	NUM
ajfa-14469	206	34	budget	budget	NOUN
ajfa-14469	206	35	preparation	preparation	NOUN
ajfa-14469	206	36	and	and	CCONJ
ajfa-14469	206	37	implementation	implementation	NOUN
ajfa-14469	206	38	2	2	NUM
ajfa-14469	206	39	4.57	4.57	NUM
ajfa-14469	206	40	3.3061	3.3061	NUM
ajfa-14469	206	41	0.54799	0.54799	NUM
ajfa-14469	206	42	0.3	0.3	NUM
ajfa-14469	206	43	public	public	ADJ
ajfa-14469	206	44	sector	sector	NOUN
ajfa-14469	206	45	accounting	accounting	NOUN
ajfa-14469	206	46	standards	standard	NOUN
ajfa-14469	206	47	implementation	implementation	NOUN
ajfa-14469	206	48	2	2	NUM
ajfa-14469	206	49	4.67	4.67	NUM
ajfa-14469	206	50	3.3444	3.3444	NUM
ajfa-14469	206	51	0.49833	0.49833	NUM
ajfa-14469	206	52	0.248	0.248	NUM
ajfa-14469	206	53	according	accord	VERB
ajfa-14469	206	54	to	to	ADP
ajfa-14469	206	55	the	the	DET
ajfa-14469	206	56	above	above	ADJ
ajfa-14469	206	57	table	table	NOUN
ajfa-14469	206	58	it	it	PRON
ajfa-14469	206	59	can	can	AUX
ajfa-14469	206	60	be	be	AUX
ajfa-14469	206	61	stated	state	VERB
ajfa-14469	206	62	that	that	SCONJ
ajfa-14469	206	63	assets	asset	NOUN
ajfa-14469	206	64	management	management	NOUN
ajfa-14469	206	65	practices	practice	NOUN
ajfa-14469	206	66	are	be	AUX
ajfa-14469	206	67	in	in	ADP
ajfa-14469	206	68	very	very	ADV
ajfa-14469	206	69	low	low	ADJ
ajfa-14469	206	70	level	level	NOUN
ajfa-14469	206	71	in	in	ADP
ajfa-14469	206	72	the	the	DET
ajfa-14469	206	73	public	public	ADJ
ajfa-14469	206	74	sector	sector	NOUN
ajfa-14469	206	75	.	.	PUNCT
ajfa-14469	207	1	financial	financial	ADJ
ajfa-14469	207	2	management	management	NOUN
ajfa-14469	207	3	practices	practice	NOUN
ajfa-14469	207	4	are	be	AUX
ajfa-14469	207	5	high	high	ADJ
ajfa-14469	207	6	level	level	NOUN
ajfa-14469	207	7	in	in	ADP
ajfa-14469	207	8	the	the	DET
ajfa-14469	207	9	public	public	ADJ
ajfa-14469	207	10	sector	sector	NOUN
ajfa-14469	207	11	even	even	ADV
ajfa-14469	207	12	though	though	SCONJ
ajfa-14469	207	13	it	it	PRON
ajfa-14469	207	14	can	can	AUX
ajfa-14469	207	15	be	be	AUX
ajfa-14469	207	16	seen	see	VERB
ajfa-14469	207	17	that	that	SCONJ
ajfa-14469	207	18	there	there	PRON
ajfa-14469	207	19	is	be	VERB
ajfa-14469	207	20	no	no	DET
ajfa-14469	207	21	any	any	DET
ajfa-14469	207	22	accounting	accounting	NOUN
ajfa-14469	207	23	practices	practice	NOUN
ajfa-14469	207	24	and	and	CCONJ
ajfa-14469	207	25	public	public	ADJ
ajfa-14469	207	26	sector	sector	NOUN
ajfa-14469	207	27	implementation	implementation	NOUN
ajfa-14469	207	28	more	more	ADV
ajfa-14469	207	29	than	than	ADP
ajfa-14469	207	30	mean	mean	ADJ
ajfa-14469	207	31	value	value	NOUN
ajfa-14469	207	32	3.50	3.50	NUM
ajfa-14469	207	33	.	.	PUNCT
ajfa-14469	208	1	perception	perception	NOUN
ajfa-14469	208	2	of	of	ADP
ajfa-14469	208	3	the	the	DET
ajfa-14469	208	4	accountant	accountant	NOUN
ajfa-14469	208	5	regarding	regard	VERB
ajfa-14469	208	6	current	current	ADJ
ajfa-14469	208	7	public	public	ADJ
ajfa-14469	208	8	sector	sector	NOUN
ajfa-14469	208	9	accounting	accounting	NOUN
ajfa-14469	208	10	practices	practice	NOUN
ajfa-14469	208	11	and	and	CCONJ
ajfa-14469	208	12	implementation	implementation	NOUN
ajfa-14469	208	13	of	of	ADP
ajfa-14469	208	14	the	the	DET
ajfa-14469	208	15	public	public	ADJ
ajfa-14469	208	16	sector	sector	NOUN
ajfa-14469	208	17	accounting	accounting	NOUN
ajfa-14469	208	18	standards	standard	NOUN
ajfa-14469	208	19	are	be	AUX
ajfa-14469	208	20	in	in	ADP
ajfa-14469	208	21	moderately	moderately	ADV
ajfa-14469	208	22	agree	agree	ADJ
ajfa-14469	208	23	level	level	NOUN
ajfa-14469	208	24	.	.	PUNCT
ajfa-14469	209	1	table	table	NOUN
ajfa-14469	209	2	7	7	NUM
ajfa-14469	209	3	.	.	X
ajfa-14469	209	4	are	be	AUX
ajfa-14469	209	5	you	you	PRON
ajfa-14469	209	6	aware	aware	ADJ
ajfa-14469	209	7	on	on	ADP
ajfa-14469	209	8	the	the	DET
ajfa-14469	209	9	financial	financial	ADJ
ajfa-14469	209	10	report	report	NOUN
ajfa-14469	209	11	preparation	preparation	NOUN
ajfa-14469	209	12	on	on	ADP
ajfa-14469	209	13	accrual	accrual	ADJ
ajfa-14469	209	14	basis	basis	NOUN
ajfa-14469	209	15	frequency	frequency	NOUN
ajfa-14469	209	16	percent	percent	NOUN
ajfa-14469	209	17	valid	valid	ADJ
ajfa-14469	209	18	percent	percent	NOUN
ajfa-14469	209	19	cumulative	cumulative	ADJ
ajfa-14469	209	20	percent	percent	NOUN
ajfa-14469	209	21	valid	valid	ADJ
ajfa-14469	209	22	no	no	DET
ajfa-14469	209	23	1	1	NUM
ajfa-14469	209	24	2.9	2.9	NUM
ajfa-14469	209	25	2.9	2.9	NUM
ajfa-14469	209	26	2.9	2.9	NUM
ajfa-14469	210	1	yes	yes	INTJ
ajfa-14469	210	2	34	34	NUM
ajfa-14469	210	3	97.1	97.1	NUM
ajfa-14469	210	4	97.1	97.1	NUM
ajfa-14469	210	5	100.0	100.0	NUM
ajfa-14469	210	6	total	total	NOUN
ajfa-14469	210	7	35	35	NUM
ajfa-14469	210	8	100.0	100.0	NUM
ajfa-14469	210	9	100.0	100.0	NUM
ajfa-14469	210	10	asian	asian	ADJ
ajfa-14469	210	11	journal	journal	NOUN
ajfa-14469	210	12	of	of	ADP
ajfa-14469	210	13	finance	finance	PROPN
ajfa-14469	210	14	&	&	CCONJ
ajfa-14469	210	15	accounting	accounting	PROPN
ajfa-14469	210	16	issn	issn	PROPN
ajfa-14469	210	17	1946	1946	NUM
ajfa-14469	210	18	-	-	PUNCT
ajfa-14469	210	19	052x	052x	PROPN
ajfa-14469	210	20	2019	2019	NUM
ajfa-14469	210	21	,	,	PUNCT
ajfa-14469	210	22	vol	vol	NOUN
ajfa-14469	210	23	.	.	PROPN
ajfa-14469	211	1	11	11	NUM
ajfa-14469	211	2	,	,	PUNCT
ajfa-14469	211	3	no	no	INTJ
ajfa-14469	211	4	.	.	NOUN
ajfa-14469	211	5	1	1	NUM
ajfa-14469	211	6	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	211	7	89	89	NUM
ajfa-14469	211	8	according	accord	VERB
ajfa-14469	211	9	to	to	ADP
ajfa-14469	211	10	the	the	DET
ajfa-14469	211	11	table	table	NOUN
ajfa-14469	211	12	7	7	NUM
ajfa-14469	211	13	,	,	PUNCT
ajfa-14469	211	14	it	it	PRON
ajfa-14469	211	15	can	can	AUX
ajfa-14469	211	16	be	be	AUX
ajfa-14469	211	17	seen	see	VERB
ajfa-14469	211	18	that	that	SCONJ
ajfa-14469	211	19	more	more	ADJ
ajfa-14469	211	20	than	than	ADP
ajfa-14469	211	21	97	97	NUM
ajfa-14469	211	22	percentage	percentage	NOUN
ajfa-14469	211	23	of	of	ADP
ajfa-14469	211	24	government	government	NOUN
ajfa-14469	211	25	accountants	accountant	NOUN
ajfa-14469	211	26	are	be	AUX
ajfa-14469	211	27	aware	aware	ADJ
ajfa-14469	211	28	on	on	ADP
ajfa-14469	211	29	the	the	DET
ajfa-14469	211	30	accrual	accrual	ADJ
ajfa-14469	211	31	basis	basis	NOUN
ajfa-14469	211	32	financial	financial	ADJ
ajfa-14469	211	33	report	report	NOUN
ajfa-14469	211	34	preparation	preparation	NOUN
ajfa-14469	211	35	.	.	PUNCT
ajfa-14469	212	1	it	it	PRON
ajfa-14469	212	2	gives	give	VERB
ajfa-14469	212	3	green	green	ADJ
ajfa-14469	212	4	signal	signal	NOUN
ajfa-14469	212	5	that	that	SCONJ
ajfa-14469	212	6	government	government	NOUN
ajfa-14469	212	7	accountants	accountant	NOUN
ajfa-14469	212	8	can	can	AUX
ajfa-14469	212	9	prepare	prepare	VERB
ajfa-14469	212	10	and	and	CCONJ
ajfa-14469	212	11	understand	understand	VERB
ajfa-14469	212	12	accrual	accrual	ADJ
ajfa-14469	212	13	basis	basis	NOUN
ajfa-14469	212	14	financial	financial	ADJ
ajfa-14469	212	15	report	report	NOUN
ajfa-14469	212	16	.	.	PUNCT
ajfa-14469	213	1	table	table	NOUN
ajfa-14469	213	2	8	8	NUM
ajfa-14469	213	3	.	.	PUNCT
ajfa-14469	214	1	did	do	AUX
ajfa-14469	214	2	you	you	PRON
ajfa-14469	214	3	prepare	prepare	VERB
ajfa-14469	214	4	annual	annual	ADJ
ajfa-14469	214	5	accounts	account	NOUN
ajfa-14469	214	6	on	on	ADP
ajfa-14469	214	7	accrual	accrual	ADJ
ajfa-14469	214	8	basis	basis	NOUN
ajfa-14469	214	9	in	in	ADP
ajfa-14469	214	10	sri	sri	PROPN
ajfa-14469	214	11	lankan	lankan	X
ajfa-14469	214	12	public	public	ADJ
ajfa-14469	214	13	sector	sector	NOUN
ajfa-14469	214	14	more	more	ADJ
ajfa-14469	214	15	than	than	ADP
ajfa-14469	214	16	77	77	NUM
ajfa-14469	214	17	percentage	percentage	NOUN
ajfa-14469	214	18	accountants	accountant	NOUN
ajfa-14469	214	19	did	do	AUX
ajfa-14469	214	20	not	not	PART
ajfa-14469	214	21	prepare	prepare	VERB
ajfa-14469	214	22	annual	annual	ADJ
ajfa-14469	214	23	accounts	account	NOUN
ajfa-14469	214	24	on	on	ADP
ajfa-14469	214	25	accrual	accrual	ADJ
ajfa-14469	214	26	basis	basis	NOUN
ajfa-14469	214	27	in	in	ADP
ajfa-14469	214	28	sri	sri	PROPN
ajfa-14469	214	29	lankan	lankan	ADJ
ajfa-14469	214	30	public	public	ADJ
ajfa-14469	214	31	sector	sector	NOUN
ajfa-14469	214	32	according	accord	VERB
ajfa-14469	214	33	to	to	ADP
ajfa-14469	214	34	the	the	DET
ajfa-14469	214	35	above	above	ADJ
ajfa-14469	214	36	table	table	NOUN
ajfa-14469	214	37	8	8	NUM
ajfa-14469	214	38	.	.	PUNCT
ajfa-14469	215	1	according	accord	VERB
ajfa-14469	215	2	to	to	ADP
ajfa-14469	215	3	the	the	DET
ajfa-14469	215	4	above	above	ADJ
ajfa-14469	215	5	table	table	NOUN
ajfa-14469	215	6	9	9	NUM
ajfa-14469	215	7	,	,	PUNCT
ajfa-14469	215	8	more	more	ADJ
ajfa-14469	215	9	than	than	ADP
ajfa-14469	215	10	50	50	NUM
ajfa-14469	215	11	percentage	percentage	NOUN
ajfa-14469	215	12	government	government	NOUN
ajfa-14469	215	13	accountants	accountant	NOUN
ajfa-14469	215	14	prepared	prepare	VERB
ajfa-14469	215	15	annual	annual	ADJ
ajfa-14469	215	16	accounts	account	NOUN
ajfa-14469	215	17	on	on	ADP
ajfa-14469	215	18	accrual	accrual	ADJ
ajfa-14469	215	19	basis	basis	NOUN
ajfa-14469	215	20	in	in	ADP
ajfa-14469	215	21	provincial	provincial	ADJ
ajfa-14469	215	22	government	government	NOUN
ajfa-14469	215	23	public	public	ADJ
ajfa-14469	215	24	sector	sector	NOUN
ajfa-14469	215	25	on	on	ADP
ajfa-14469	215	26	the	the	DET
ajfa-14469	215	27	other	other	ADJ
ajfa-14469	215	28	hand	hand	NOUN
ajfa-14469	215	29	only	only	ADV
ajfa-14469	215	30	below	below	ADP
ajfa-14469	215	31	than	than	ADP
ajfa-14469	215	32	9	9	NUM
ajfa-14469	215	33	percentage	percentage	NOUN
ajfa-14469	215	34	government	government	NOUN
ajfa-14469	215	35	accountants	accountant	NOUN
ajfa-14469	215	36	prepared	prepare	VERB
ajfa-14469	215	37	annual	annual	ADJ
ajfa-14469	215	38	accounts	account	NOUN
ajfa-14469	215	39	based	base	VERB
ajfa-14469	215	40	on	on	ADP
ajfa-14469	215	41	accrual	accrual	ADJ
ajfa-14469	215	42	basis	basis	NOUN
ajfa-14469	215	43	in	in	ADP
ajfa-14469	215	44	central	central	ADJ
ajfa-14469	215	45	government	government	NOUN
ajfa-14469	215	46	public	public	ADJ
ajfa-14469	215	47	sector	sector	NOUN
ajfa-14469	215	48	of	of	ADP
ajfa-14469	215	49	sri	sri	PROPN
ajfa-14469	215	50	lanka	lanka	PROPN
ajfa-14469	215	51	.	.	PUNCT
ajfa-14469	216	1	inferential	inferential	ADJ
ajfa-14469	216	2	analysis	analysis	NOUN
ajfa-14469	216	3	and	and	CCONJ
ajfa-14469	216	4	interpretation	interpretation	NOUN
ajfa-14469	216	5	a	a	PRON
ajfa-14469	216	6	)	)	PUNCT
ajfa-14469	216	7	correlation	correlation	NOUN
ajfa-14469	216	8	analysis	analysis	NOUN
ajfa-14469	216	9	frequency	frequency	NOUN
ajfa-14469	216	10	percent	percent	NOUN
ajfa-14469	216	11	valid	valid	ADJ
ajfa-14469	216	12	percent	percent	NOUN
ajfa-14469	216	13	cumulative	cumulative	ADJ
ajfa-14469	216	14	percent	percent	NOUN
ajfa-14469	216	15	valid	valid	ADJ
ajfa-14469	216	16	no	no	DET
ajfa-14469	216	17	27	27	NUM
ajfa-14469	216	18	77.1	77.1	NUM
ajfa-14469	216	19	77.1	77.1	NUM
ajfa-14469	216	20	77.1	77.1	NUM
ajfa-14469	217	1	yes	yes	INTJ
ajfa-14469	217	2	8	8	NUM
ajfa-14469	217	3	22.9	22.9	NUM
ajfa-14469	217	4	22.9	22.9	NUM
ajfa-14469	217	5	100.0	100.0	NUM
ajfa-14469	217	6	total	total	NOUN
ajfa-14469	217	7	35	35	NUM
ajfa-14469	217	8	100.0	100.0	NUM
ajfa-14469	217	9	100.0	100.0	NUM
ajfa-14469	217	10	table	table	NOUN
ajfa-14469	217	11	9	9	NUM
ajfa-14469	217	12	.	.	PUNCT
ajfa-14469	218	1	did	do	AUX
ajfa-14469	218	2	you	you	PRON
ajfa-14469	218	3	prepare	prepare	VERB
ajfa-14469	218	4	annual	annual	ADJ
ajfa-14469	218	5	accounts	account	NOUN
ajfa-14469	218	6	on	on	ADP
ajfa-14469	218	7	accrual	accrual	ADJ
ajfa-14469	218	8	basis	basis	NOUN
ajfa-14469	218	9	in	in	ADP
ajfa-14469	218	10	sri	sri	PROPN
ajfa-14469	218	11	lankan	lankan	X
ajfa-14469	218	12	public	public	ADJ
ajfa-14469	218	13	sector	sector	NOUN
ajfa-14469	218	14	*	*	PUNCT
ajfa-14469	218	15	working	work	VERB
ajfa-14469	218	16	station	station	NOUN
ajfa-14469	218	17	cross	cross	NOUN
ajfa-14469	218	18	tabulation	tabulation	NOUN
ajfa-14469	218	19	working	work	VERB
ajfa-14469	218	20	station	station	NOUN
ajfa-14469	218	21	total	total	ADJ
ajfa-14469	218	22	central	central	ADJ
ajfa-14469	218	23	government	government	NOUN
ajfa-14469	218	24	provincial	provincial	ADJ
ajfa-14469	218	25	government	government	NOUN
ajfa-14469	218	26	local	local	ADJ
ajfa-14469	218	27	government	government	NOUN
ajfa-14469	218	28	did	do	AUX
ajfa-14469	218	29	you	you	PRON
ajfa-14469	218	30	prepare	prepare	VERB
ajfa-14469	218	31	annual	annual	ADJ
ajfa-14469	218	32	accounts	account	NOUN
ajfa-14469	218	33	on	on	ADP
ajfa-14469	218	34	accrual	accrual	ADJ
ajfa-14469	218	35	basis	basis	NOUN
ajfa-14469	218	36	in	in	ADP
ajfa-14469	218	37	sri	sri	PROPN
ajfa-14469	218	38	lankan	lankan	X
ajfa-14469	218	39	public	public	ADJ
ajfa-14469	218	40	sector	sector	NOUN
ajfa-14469	218	41	no	no	DET
ajfa-14469	218	42	22	22	NUM
ajfa-14469	218	43	4	4	NUM
ajfa-14469	218	44	1	1	NUM
ajfa-14469	218	45	27	27	NUM
ajfa-14469	218	46	yes	yes	NOUN
ajfa-14469	218	47	2	2	NUM
ajfa-14469	218	48	6	6	NUM
ajfa-14469	218	49	0	0	NUM
ajfa-14469	218	50	8	8	NUM
ajfa-14469	218	51	total	total	NOUN
ajfa-14469	218	52	24	24	NUM
ajfa-14469	218	53	10	10	NUM
ajfa-14469	218	54	1	1	NUM
ajfa-14469	218	55	35	35	NUM
ajfa-14469	218	56	asian	asian	ADJ
ajfa-14469	218	57	journal	journal	NOUN
ajfa-14469	218	58	of	of	ADP
ajfa-14469	218	59	finance	finance	PROPN
ajfa-14469	218	60	&	&	CCONJ
ajfa-14469	218	61	accounting	accounting	PROPN
ajfa-14469	218	62	issn	issn	PROPN
ajfa-14469	218	63	1946	1946	NUM
ajfa-14469	218	64	-	-	PUNCT
ajfa-14469	218	65	052x	052x	PROPN
ajfa-14469	218	66	2019	2019	NUM
ajfa-14469	218	67	,	,	PUNCT
ajfa-14469	218	68	vol	vol	NOUN
ajfa-14469	218	69	.	.	PROPN
ajfa-14469	219	1	11	11	NUM
ajfa-14469	219	2	,	,	PUNCT
ajfa-14469	219	3	no	no	INTJ
ajfa-14469	219	4	.	.	NOUN
ajfa-14469	219	5	1	1	NUM
ajfa-14469	219	6	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	219	7	90	90	NUM
ajfa-14469	219	8	table	table	NOUN
ajfa-14469	219	9	10	10	NUM
ajfa-14469	219	10	.	.	PUNCT
ajfa-14469	220	1	correlations	correlation	NOUN
ajfa-14469	220	2	frp	frp	PROPN
ajfa-14469	220	3	amp	amp	PROPN
ajfa-14469	220	4	pfmp	pfmp	PROPN
ajfa-14469	220	5	bp	bp	PROPN
ajfa-14469	220	6	ipsas	ipsas	PROPN
ajfa-14469	220	7	frp	frp	PROPN
ajfa-14469	220	8	pearson	pearson	PROPN
ajfa-14469	220	9	correlation	correlation	NOUN
ajfa-14469	220	10	1	1	NUM
ajfa-14469	220	11	.481	.481	NUM
ajfa-14469	220	12	*	*	NOUN
ajfa-14469	220	13	*	*	NOUN
ajfa-14469	220	14	.716	.716	NUM
ajfa-14469	220	15	*	*	PUNCT
ajfa-14469	220	16	*	*	PUNCT
ajfa-14469	220	17	.249	.249	NUM
ajfa-14469	220	18	.367	.367	NUM
ajfa-14469	220	19	*	*	PROPN
ajfa-14469	220	20	sig	sig	NOUN
ajfa-14469	220	21	.	.	PUNCT
ajfa-14469	221	1	(	(	PUNCT
ajfa-14469	221	2	2	2	NUM
ajfa-14469	221	3	-	-	PUNCT
ajfa-14469	221	4	tailed	tail	VERB
ajfa-14469	221	5	)	)	PUNCT
ajfa-14469	221	6	.003	.003	NUM
ajfa-14469	221	7	.000	.000	NUM
ajfa-14469	221	8	.149	.149	NUM
ajfa-14469	221	9	.030	.030	NUM
ajfa-14469	222	1	n	n	PROPN
ajfa-14469	222	2	35	35	NUM
ajfa-14469	222	3	35	35	NUM
ajfa-14469	222	4	35	35	NUM
ajfa-14469	222	5	35	35	NUM
ajfa-14469	222	6	35	35	NUM
ajfa-14469	222	7	amp	amp	NOUN
ajfa-14469	222	8	pearson	pearson	NOUN
ajfa-14469	222	9	correlation	correlation	NOUN
ajfa-14469	222	10	.481	.481	PUNCT
ajfa-14469	222	11	*	*	PUNCT
ajfa-14469	222	12	*	*	NOUN
ajfa-14469	222	13	1	1	NUM
ajfa-14469	222	14	.795	.795	NUM
ajfa-14469	222	15	*	*	NOUN
ajfa-14469	222	16	*	*	PUNCT
ajfa-14469	222	17	.618	.618	NUM
ajfa-14469	222	18	*	*	PUNCT
ajfa-14469	222	19	*	*	PUNCT
ajfa-14469	222	20	.344	.344	NUM
ajfa-14469	222	21	*	*	PROPN
ajfa-14469	222	22	sig	sig	X
ajfa-14469	222	23	.	.	PUNCT
ajfa-14469	223	1	(	(	PUNCT
ajfa-14469	223	2	2	2	NUM
ajfa-14469	223	3	-	-	PUNCT
ajfa-14469	223	4	tailed	tail	VERB
ajfa-14469	223	5	)	)	PUNCT
ajfa-14469	223	6	.003	.003	NUM
ajfa-14469	224	1	.000	.000	NUM
ajfa-14469	224	2	.000	.000	NUM
ajfa-14469	224	3	.043	.043	NUM
ajfa-14469	225	1	n	n	DET
ajfa-14469	225	2	35	35	NUM
ajfa-14469	225	3	35	35	NUM
ajfa-14469	225	4	35	35	NUM
ajfa-14469	225	5	35	35	NUM
ajfa-14469	225	6	35	35	NUM
ajfa-14469	225	7	pfmp	pfmp	NOUN
ajfa-14469	225	8	pearson	pearson	NOUN
ajfa-14469	225	9	correlation	correlation	NOUN
ajfa-14469	225	10	.716	.716	NOUN
ajfa-14469	225	11	*	*	NOUN
ajfa-14469	225	12	*	*	NOUN
ajfa-14469	225	13	.795	.795	NUM
ajfa-14469	225	14	*	*	PUNCT
ajfa-14469	225	15	*	*	PUNCT
ajfa-14469	225	16	1	1	NUM
ajfa-14469	225	17	.525	.525	NUM
ajfa-14469	225	18	*	*	PROPN
ajfa-14469	225	19	*	*	PUNCT
ajfa-14469	225	20	.450	.450	NUM
ajfa-14469	225	21	*	*	PUNCT
ajfa-14469	225	22	*	*	PUNCT
ajfa-14469	225	23	sig	sig	X
ajfa-14469	225	24	.	.	PUNCT
ajfa-14469	226	1	(	(	PUNCT
ajfa-14469	226	2	2	2	NUM
ajfa-14469	226	3	-	-	PUNCT
ajfa-14469	226	4	tailed	tailed	ADJ
ajfa-14469	226	5	)	)	PUNCT
ajfa-14469	226	6	.000	.000	NUM
ajfa-14469	226	7	.000	.000	NUM
ajfa-14469	226	8	.001	.001	NUM
ajfa-14469	226	9	.007	.007	NUM
ajfa-14469	226	10	n	n	PRON
ajfa-14469	226	11	35	35	NUM
ajfa-14469	226	12	35	35	NUM
ajfa-14469	226	13	35	35	NUM
ajfa-14469	226	14	35	35	NUM
ajfa-14469	226	15	35	35	NUM
ajfa-14469	226	16	bp	bp	PROPN
ajfa-14469	226	17	pearson	pearson	PROPN
ajfa-14469	226	18	correlation	correlation	NOUN
ajfa-14469	226	19	.249	.249	NUM
ajfa-14469	226	20	.618	.618	NUM
ajfa-14469	226	21	*	*	PUNCT
ajfa-14469	226	22	*	*	PUNCT
ajfa-14469	226	23	.525	.525	NUM
ajfa-14469	226	24	*	*	PUNCT
ajfa-14469	226	25	*	*	NOUN
ajfa-14469	226	26	1	1	NUM
ajfa-14469	226	27	.361	.361	NUM
ajfa-14469	226	28	*	*	NOUN
ajfa-14469	226	29	sig	sig	X
ajfa-14469	226	30	.	.	PUNCT
ajfa-14469	227	1	(	(	PUNCT
ajfa-14469	227	2	2	2	NUM
ajfa-14469	227	3	-	-	PUNCT
ajfa-14469	227	4	tailed	tailed	ADJ
ajfa-14469	227	5	)	)	PUNCT
ajfa-14469	227	6	.149	.149	NUM
ajfa-14469	228	1	.000	.000	NUM
ajfa-14469	228	2	.001	.001	NUM
ajfa-14469	228	3	.033	.033	NUM
ajfa-14469	228	4	n	n	DET
ajfa-14469	228	5	35	35	NUM
ajfa-14469	228	6	35	35	NUM
ajfa-14469	228	7	35	35	NUM
ajfa-14469	228	8	35	35	NUM
ajfa-14469	228	9	35	35	NUM
ajfa-14469	228	10	ipsas	ipsa	NOUN
ajfa-14469	228	11	pearson	pearson	PROPN
ajfa-14469	228	12	correlation	correlation	PROPN
ajfa-14469	228	13	.367	.367	NUM
ajfa-14469	228	14	*	*	NOUN
ajfa-14469	228	15	.344	.344	NUM
ajfa-14469	228	16	*	*	PUNCT
ajfa-14469	228	17	.450	.450	NUM
ajfa-14469	228	18	*	*	PUNCT
ajfa-14469	228	19	*	*	NOUN
ajfa-14469	228	20	.361	.361	NUM
ajfa-14469	228	21	*	*	SYM
ajfa-14469	228	22	1	1	NUM
ajfa-14469	228	23	sig	sig	NOUN
ajfa-14469	228	24	.	.	PUNCT
ajfa-14469	229	1	(	(	PUNCT
ajfa-14469	229	2	2	2	NUM
ajfa-14469	229	3	-	-	PUNCT
ajfa-14469	229	4	tailed	tailed	ADJ
ajfa-14469	229	5	)	)	PUNCT
ajfa-14469	229	6	.030	.030	NUM
ajfa-14469	230	1	.043	.043	NUM
ajfa-14469	230	2	.007	.007	NUM
ajfa-14469	230	3	.033	.033	NUM
ajfa-14469	230	4	n	n	DET
ajfa-14469	230	5	35	35	NUM
ajfa-14469	230	6	35	35	NUM
ajfa-14469	230	7	35	35	NUM
ajfa-14469	230	8	35	35	NUM
ajfa-14469	230	9	35	35	NUM
ajfa-14469	230	10	*	*	PUNCT
ajfa-14469	230	11	*	*	NOUN
ajfa-14469	230	12	.	.	PUNCT
ajfa-14469	231	1	correlation	correlation	NOUN
ajfa-14469	231	2	is	be	AUX
ajfa-14469	231	3	significant	significant	ADJ
ajfa-14469	231	4	at	at	ADP
ajfa-14469	231	5	the	the	DET
ajfa-14469	231	6	0.01	0.01	NUM
ajfa-14469	231	7	level	level	NOUN
ajfa-14469	231	8	(	(	PUNCT
ajfa-14469	231	9	2	2	NUM
ajfa-14469	231	10	-	-	PUNCT
ajfa-14469	231	11	tailed	tailed	ADJ
ajfa-14469	231	12	)	)	PUNCT
ajfa-14469	231	13	.	.	PUNCT
ajfa-14469	232	1	*	*	PUNCT
ajfa-14469	232	2	.	.	PUNCT
ajfa-14469	233	1	correlation	correlation	NOUN
ajfa-14469	233	2	is	be	AUX
ajfa-14469	233	3	significant	significant	ADJ
ajfa-14469	233	4	at	at	ADP
ajfa-14469	233	5	the	the	DET
ajfa-14469	233	6	0.05	0.05	NUM
ajfa-14469	233	7	level	level	NOUN
ajfa-14469	233	8	(	(	PUNCT
ajfa-14469	233	9	2	2	NUM
ajfa-14469	233	10	-	-	PUNCT
ajfa-14469	233	11	tailed	tail	VERB
ajfa-14469	233	12	)	)	PUNCT
ajfa-14469	233	13	.	.	PUNCT
ajfa-14469	234	1	according	accord	VERB
ajfa-14469	234	2	to	to	ADP
ajfa-14469	234	3	the	the	DET
ajfa-14469	234	4	correlation	correlation	NOUN
ajfa-14469	234	5	analysis	analysis	NOUN
ajfa-14469	234	6	of	of	ADP
ajfa-14469	234	7	the	the	DET
ajfa-14469	234	8	study	study	NOUN
ajfa-14469	234	9	it	it	PRON
ajfa-14469	234	10	can	can	AUX
ajfa-14469	234	11	be	be	AUX
ajfa-14469	234	12	seen	see	VERB
ajfa-14469	234	13	that	that	SCONJ
ajfa-14469	234	14	there	there	PRON
ajfa-14469	234	15	is	be	VERB
ajfa-14469	234	16	a	a	DET
ajfa-14469	234	17	significant	significant	ADJ
ajfa-14469	234	18	relationship	relationship	NOUN
ajfa-14469	234	19	between	between	ADP
ajfa-14469	234	20	perceptions	perception	NOUN
ajfa-14469	234	21	of	of	ADP
ajfa-14469	234	22	government	government	NOUN
ajfa-14469	234	23	accountants	accountant	NOUN
ajfa-14469	234	24	on	on	ADP
ajfa-14469	234	25	current	current	ADJ
ajfa-14469	234	26	public	public	ADJ
ajfa-14469	234	27	sector	sector	NOUN
ajfa-14469	234	28	accounting	accounting	NOUN
ajfa-14469	234	29	practices	practice	NOUN
ajfa-14469	234	30	and	and	CCONJ
ajfa-14469	234	31	the	the	DET
ajfa-14469	234	32	implementation	implementation	NOUN
ajfa-14469	234	33	of	of	ADP
ajfa-14469	234	34	public	public	ADJ
ajfa-14469	234	35	sector	sector	NOUN
ajfa-14469	234	36	accounting	accounting	NOUN
ajfa-14469	234	37	standards	standard	NOUN
ajfa-14469	234	38	in	in	ADP
ajfa-14469	234	39	sri	sri	PROPN
ajfa-14469	234	40	lanka	lanka	PROPN
ajfa-14469	234	41	.	.	PUNCT
ajfa-14469	235	1	therefore	therefore	ADV
ajfa-14469	235	2	h1	h1	PROPN
ajfa-14469	235	3	is	be	AUX
ajfa-14469	235	4	accepted	accept	VERB
ajfa-14469	235	5	in	in	ADP
ajfa-14469	235	6	this	this	DET
ajfa-14469	235	7	study	study	NOUN
ajfa-14469	235	8	.	.	PUNCT
ajfa-14469	236	1	further	far	ADV
ajfa-14469	236	2	it	it	PRON
ajfa-14469	236	3	can	can	AUX
ajfa-14469	236	4	be	be	AUX
ajfa-14469	236	5	stated	state	VERB
ajfa-14469	236	6	that	that	SCONJ
ajfa-14469	236	7	through	through	ADP
ajfa-14469	236	8	the	the	DET
ajfa-14469	236	9	proper	proper	ADJ
ajfa-14469	236	10	and	and	CCONJ
ajfa-14469	236	11	healthy	healthy	ADJ
ajfa-14469	236	12	implementation	implementation	NOUN
ajfa-14469	236	13	of	of	ADP
ajfa-14469	236	14	public	public	ADJ
ajfa-14469	236	15	sector	sector	NOUN
ajfa-14469	236	16	accounting	accounting	NOUN
ajfa-14469	236	17	standards	standard	NOUN
ajfa-14469	236	18	,	,	PUNCT
ajfa-14469	236	19	public	public	ADJ
ajfa-14469	236	20	sector	sector	NOUN
ajfa-14469	236	21	accounting	accounting	NOUN
ajfa-14469	236	22	practices	practice	NOUN
ajfa-14469	236	23	can	can	AUX
ajfa-14469	236	24	be	be	AUX
ajfa-14469	236	25	improved	improve	VERB
ajfa-14469	236	26	in	in	ADP
ajfa-14469	236	27	the	the	DET
ajfa-14469	236	28	sri	sri	PROPN
ajfa-14469	236	29	lanka	lanka	PROPN
ajfa-14469	236	30	.	.	PUNCT
ajfa-14469	237	1	b	b	X
ajfa-14469	237	2	)	)	PUNCT
ajfa-14469	237	3	regression	regression	NOUN
ajfa-14469	237	4	analysis	analysis	NOUN
ajfa-14469	237	5	asian	asian	ADJ
ajfa-14469	237	6	journal	journal	NOUN
ajfa-14469	237	7	of	of	ADP
ajfa-14469	237	8	finance	finance	PROPN
ajfa-14469	237	9	&	&	CCONJ
ajfa-14469	237	10	accounting	accounting	PROPN
ajfa-14469	237	11	issn	issn	PROPN
ajfa-14469	237	12	1946	1946	NUM
ajfa-14469	237	13	-	-	PUNCT
ajfa-14469	237	14	052x	052x	PROPN
ajfa-14469	237	15	2019	2019	NUM
ajfa-14469	237	16	,	,	PUNCT
ajfa-14469	237	17	vol	vol	NOUN
ajfa-14469	237	18	.	.	PROPN
ajfa-14469	238	1	11	11	NUM
ajfa-14469	238	2	,	,	PUNCT
ajfa-14469	238	3	no	no	INTJ
ajfa-14469	238	4	.	.	NOUN
ajfa-14469	238	5	1	1	NUM
ajfa-14469	238	6	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	238	7	91	91	NUM
ajfa-14469	238	8	table	table	NOUN
ajfa-14469	238	9	11	11	NUM
ajfa-14469	238	10	.	.	PUNCT
ajfa-14469	239	1	coefficientsa	coefficientsa	NOUN
ajfa-14469	239	2	model	model	VERB
ajfa-14469	239	3	unstandardized	unstandardized	ADJ
ajfa-14469	239	4	coefficients	coefficient	NOUN
ajfa-14469	239	5	standardized	standardize	VERB
ajfa-14469	239	6	coefficients	coefficient	NOUN
ajfa-14469	239	7	t	t	PROPN
ajfa-14469	239	8	sig	sig	PROPN
ajfa-14469	239	9	.	.	PUNCT
ajfa-14469	240	1	b	b	X
ajfa-14469	240	2	std	std	PROPN
ajfa-14469	240	3	.	.	NOUN
ajfa-14469	240	4	error	error	NOUN
ajfa-14469	240	5	beta	beta	NOUN
ajfa-14469	240	6	1	1	NUM
ajfa-14469	240	7	(	(	PUNCT
ajfa-14469	240	8	constant	constant	ADJ
ajfa-14469	240	9	)	)	PUNCT
ajfa-14469	240	10	2.108	2.108	NUM
ajfa-14469	240	11	.455	.455	NUM
ajfa-14469	240	12	4.635	4.635	NUM
ajfa-14469	240	13	.000	.000	NUM
ajfa-14469	240	14	ipsas	ipsa	NOUN
ajfa-14469	240	15	.305	.305	NUM
ajfa-14469	240	16	.135	.135	NUM
ajfa-14469	240	17	.367	.367	NUM
ajfa-14469	240	18	2.264	2.264	NUM
ajfa-14469	240	19	.030	.030	NUM
ajfa-14469	240	20	a.	a.	NOUN
ajfa-14469	240	21	dependent	dependent	ADJ
ajfa-14469	240	22	variable	variable	NOUN
ajfa-14469	240	23	:	:	PUNCT
ajfa-14469	240	24	frp	frp	PROPN
ajfa-14469	240	25	table	table	NOUN
ajfa-14469	240	26	11	11	NUM
ajfa-14469	240	27	reveals	reveal	VERB
ajfa-14469	240	28	that	that	SCONJ
ajfa-14469	240	29	implementation	implementation	NOUN
ajfa-14469	240	30	of	of	ADP
ajfa-14469	240	31	public	public	ADJ
ajfa-14469	240	32	sector	sector	NOUN
ajfa-14469	240	33	accounting	accounting	NOUN
ajfa-14469	240	34	standard	standard	NOUN
ajfa-14469	240	35	is	be	AUX
ajfa-14469	240	36	significantly	significantly	ADV
ajfa-14469	240	37	impact	impact	NOUN
ajfa-14469	240	38	on	on	ADP
ajfa-14469	240	39	financial	financial	ADJ
ajfa-14469	240	40	reporting	reporting	NOUN
ajfa-14469	240	41	practices	practice	NOUN
ajfa-14469	240	42	of	of	ADP
ajfa-14469	240	43	public	public	ADJ
ajfa-14469	240	44	sector	sector	NOUN
ajfa-14469	240	45	in	in	ADP
ajfa-14469	240	46	the	the	DET
ajfa-14469	240	47	sri	sri	PROPN
ajfa-14469	240	48	lanka	lanka	PROPN
ajfa-14469	240	49	.	.	PUNCT
ajfa-14469	241	1	that	that	PRON
ajfa-14469	241	2	means	mean	VERB
ajfa-14469	241	3	,	,	PUNCT
ajfa-14469	241	4	effective	effective	ADJ
ajfa-14469	241	5	and	and	CCONJ
ajfa-14469	241	6	efficient	efficient	ADJ
ajfa-14469	241	7	implementation	implementation	NOUN
ajfa-14469	241	8	of	of	ADP
ajfa-14469	241	9	public	public	ADJ
ajfa-14469	241	10	sector	sector	NOUN
ajfa-14469	241	11	accounting	accounting	NOUN
ajfa-14469	241	12	standard	standard	NOUN
ajfa-14469	241	13	will	will	AUX
ajfa-14469	241	14	lead	lead	VERB
ajfa-14469	241	15	for	for	ADP
ajfa-14469	241	16	the	the	DET
ajfa-14469	241	17	significant	significant	ADJ
ajfa-14469	241	18	positive	positive	ADJ
ajfa-14469	241	19	impact	impact	NOUN
ajfa-14469	241	20	on	on	ADP
ajfa-14469	241	21	the	the	DET
ajfa-14469	241	22	financial	financial	ADJ
ajfa-14469	241	23	reporting	reporting	NOUN
ajfa-14469	241	24	practices	practice	NOUN
ajfa-14469	241	25	of	of	ADP
ajfa-14469	241	26	public	public	ADJ
ajfa-14469	241	27	sector	sector	NOUN
ajfa-14469	241	28	in	in	ADP
ajfa-14469	241	29	the	the	DET
ajfa-14469	241	30	sri	sri	PROPN
ajfa-14469	241	31	lanka	lanka	PROPN
ajfa-14469	241	32	.	.	PUNCT
ajfa-14469	242	1	therefore	therefore	ADV
ajfa-14469	242	2	h2	h2	PROPN
ajfa-14469	242	3	is	be	AUX
ajfa-14469	242	4	accepted	accept	VERB
ajfa-14469	242	5	in	in	ADP
ajfa-14469	242	6	this	this	DET
ajfa-14469	242	7	study	study	NOUN
ajfa-14469	242	8	.	.	PUNCT
ajfa-14469	243	1	table	table	NOUN
ajfa-14469	243	2	12	12	NUM
ajfa-14469	243	3	.	.	PUNCT
ajfa-14469	244	1	coefficientsa	coefficientsa	NOUN
ajfa-14469	244	2	c	c	X
ajfa-14469	244	3	)	)	PUNCT
ajfa-14469	244	4	independent	independent	ADJ
ajfa-14469	244	5	-	-	PUNCT
ajfa-14469	244	6	samples	sample	NOUN
ajfa-14469	244	7	t	t	NOUN
ajfa-14469	244	8	test	test	NOUN
ajfa-14469	244	9	model	model	NOUN
ajfa-14469	244	10	unstandardized	unstandardized	ADJ
ajfa-14469	244	11	coefficients	coefficient	NOUN
ajfa-14469	244	12	standardized	standardize	VERB
ajfa-14469	244	13	coefficients	coefficient	NOUN
ajfa-14469	244	14	t	t	PROPN
ajfa-14469	244	15	sig	sig	PROPN
ajfa-14469	244	16	.	.	PUNCT
ajfa-14469	245	1	b	b	X
ajfa-14469	245	2	std	std	PROPN
ajfa-14469	245	3	.	.	NOUN
ajfa-14469	245	4	error	error	NOUN
ajfa-14469	245	5	beta	beta	NOUN
ajfa-14469	245	6	1	1	NUM
ajfa-14469	245	7	(	(	PUNCT
ajfa-14469	245	8	constant	constant	ADJ
ajfa-14469	245	9	)	)	PUNCT
ajfa-14469	245	10	1.044	1.044	NUM
ajfa-14469	245	11	.804	.804	NUM
ajfa-14469	245	12	1.298	1.298	NUM
ajfa-14469	245	13	.203	.203	NUM
ajfa-14469	245	14	ipsas	ipsa	NOUN
ajfa-14469	245	15	.501	.501	NUM
ajfa-14469	245	16	.238	.238	NUM
ajfa-14469	245	17	.344	.344	NUM
ajfa-14469	245	18	2.107	2.107	NUM
ajfa-14469	245	19	.043	.043	NUM
ajfa-14469	245	20	a.	a.	NOUN
ajfa-14469	245	21	dependent	dependent	ADJ
ajfa-14469	245	22	variable	variable	NOUN
ajfa-14469	245	23	:	:	PUNCT
ajfa-14469	245	24	amp	amp	PROPN
ajfa-14469	245	25	according	accord	VERB
ajfa-14469	245	26	to	to	ADP
ajfa-14469	245	27	the	the	DET
ajfa-14469	245	28	above	above	ADJ
ajfa-14469	245	29	table	table	NOUN
ajfa-14469	245	30	12	12	NUM
ajfa-14469	245	31	,	,	PUNCT
ajfa-14469	245	32	it	it	PRON
ajfa-14469	245	33	can	can	AUX
ajfa-14469	245	34	be	be	AUX
ajfa-14469	245	35	seen	see	VERB
ajfa-14469	245	36	that	that	SCONJ
ajfa-14469	245	37	there	there	PRON
ajfa-14469	245	38	is	be	VERB
ajfa-14469	245	39	a	a	DET
ajfa-14469	245	40	significant	significant	ADJ
ajfa-14469	245	41	impact	impact	NOUN
ajfa-14469	245	42	of	of	ADP
ajfa-14469	245	43	implementation	implementation	NOUN
ajfa-14469	245	44	of	of	ADP
ajfa-14469	245	45	public	public	ADJ
ajfa-14469	245	46	sector	sector	NOUN
ajfa-14469	245	47	accounting	accounting	NOUN
ajfa-14469	245	48	standards	standard	NOUN
ajfa-14469	245	49	on	on	ADP
ajfa-14469	245	50	public	public	ADJ
ajfa-14469	245	51	sector	sector	NOUN
ajfa-14469	245	52	assets	asset	NOUN
ajfa-14469	245	53	management	management	NOUN
ajfa-14469	245	54	practices	practice	NOUN
ajfa-14469	245	55	in	in	ADP
ajfa-14469	245	56	sri	sri	PROPN
ajfa-14469	245	57	lanka	lanka	PROPN
ajfa-14469	245	58	.	.	PUNCT
ajfa-14469	246	1	therefore	therefore	ADV
ajfa-14469	246	2	h3	h3	NOUN
ajfa-14469	246	3	is	be	AUX
ajfa-14469	246	4	accepted	accept	VERB
ajfa-14469	246	5	in	in	ADP
ajfa-14469	246	6	this	this	DET
ajfa-14469	246	7	study	study	NOUN
ajfa-14469	246	8	.	.	PUNCT
ajfa-14469	247	1	further	further	ADJ
ajfa-14469	247	2	public	public	ADJ
ajfa-14469	247	3	sector	sector	NOUN
ajfa-14469	247	4	assets	asset	NOUN
ajfa-14469	247	5	management	management	NOUN
ajfa-14469	247	6	can	can	AUX
ajfa-14469	247	7	be	be	AUX
ajfa-14469	247	8	improved	improve	VERB
ajfa-14469	247	9	through	through	ADP
ajfa-14469	247	10	the	the	DET
ajfa-14469	247	11	effective	effective	ADJ
ajfa-14469	247	12	and	and	CCONJ
ajfa-14469	247	13	efficient	efficient	ADJ
ajfa-14469	247	14	implementation	implementation	NOUN
ajfa-14469	247	15	of	of	ADP
ajfa-14469	247	16	the	the	DET
ajfa-14469	247	17	public	public	ADJ
ajfa-14469	247	18	sector	sector	NOUN
ajfa-14469	247	19	accounting	accounting	NOUN
ajfa-14469	247	20	standards	standard	NOUN
ajfa-14469	247	21	in	in	ADP
ajfa-14469	247	22	sri	sri	PROPN
ajfa-14469	247	23	lanka	lanka	PROPN
ajfa-14469	247	24	.	.	PUNCT
ajfa-14469	248	1	asian	asian	PROPN
ajfa-14469	248	2	journal	journal	PROPN
ajfa-14469	248	3	of	of	ADP
ajfa-14469	248	4	finance	finance	PROPN
ajfa-14469	248	5	&	&	CCONJ
ajfa-14469	248	6	accounting	accounting	PROPN
ajfa-14469	248	7	issn	issn	PROPN
ajfa-14469	248	8	1946	1946	NUM
ajfa-14469	248	9	-	-	PUNCT
ajfa-14469	248	10	052x	052x	PROPN
ajfa-14469	248	11	2019	2019	NUM
ajfa-14469	248	12	,	,	PUNCT
ajfa-14469	248	13	vol	vol	NOUN
ajfa-14469	248	14	.	.	PROPN
ajfa-14469	248	15	11	11	NUM
ajfa-14469	248	16	,	,	PUNCT
ajfa-14469	248	17	no	no	INTJ
ajfa-14469	248	18	.	.	NOUN
ajfa-14469	248	19	1	1	NUM
ajfa-14469	248	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	248	21	92	92	NUM
ajfa-14469	248	22	table	table	NOUN
ajfa-14469	248	23	13	13	NUM
ajfa-14469	248	24	.	.	PUNCT
ajfa-14469	249	1	group	group	NOUN
ajfa-14469	249	2	statistics	statistic	NOUN
ajfa-14469	249	3	working	work	VERB
ajfa-14469	249	4	station	station	NOUN
ajfa-14469	249	5	n	n	PRON
ajfa-14469	249	6	mean	mean	VERB
ajfa-14469	249	7	std	std	NOUN
ajfa-14469	249	8	.	.	PUNCT
ajfa-14469	250	1	deviation	deviation	NOUN
ajfa-14469	250	2	std	std	NOUN
ajfa-14469	250	3	.	.	PUNCT
ajfa-14469	250	4	error	error	NOUN
ajfa-14469	250	5	mean	mean	VERB
ajfa-14469	250	6	frp	frp	PROPN
ajfa-14469	250	7	central	central	ADJ
ajfa-14469	250	8	government	government	NOUN
ajfa-14469	250	9	24	24	NUM
ajfa-14469	250	10	3.1127	3.1127	NUM
ajfa-14469	250	11	.43364	.43364	NOUN
ajfa-14469	251	1	.08852	.08852	PROPN
ajfa-14469	251	2	provincial	provincial	ADJ
ajfa-14469	251	3	government	government	NOUN
ajfa-14469	251	4	10	10	NUM
ajfa-14469	251	5	3.2185	3.2185	NUM
ajfa-14469	251	6	.34764	.34764	NOUN
ajfa-14469	252	1	.10993	.10993	PROPN
ajfa-14469	252	2	amp	amp	PROPN
ajfa-14469	252	3	central	central	ADJ
ajfa-14469	252	4	government	government	NOUN
ajfa-14469	252	5	24	24	NUM
ajfa-14469	252	6	2.6389	2.6389	NUM
ajfa-14469	252	7	.78122	.78122	NOUN
ajfa-14469	253	1	.15947	.15947	PROPN
ajfa-14469	253	2	provincial	provincial	ADJ
ajfa-14469	253	3	government	government	NOUN
ajfa-14469	253	4	10	10	NUM
ajfa-14469	253	5	3.0167	3.0167	NUM
ajfa-14469	253	6	.43355	.43355	PROPN
ajfa-14469	253	7	.13710	.13710	PROPN
ajfa-14469	253	8	pfmp	pfmp	NOUN
ajfa-14469	253	9	central	central	ADJ
ajfa-14469	253	10	government	government	NOUN
ajfa-14469	253	11	24	24	NUM
ajfa-14469	253	12	3.3482	3.3482	NUM
ajfa-14469	253	13	.53714	.53714	NOUN
ajfa-14469	253	14	.10964	.10964	VERB
ajfa-14469	253	15	provincial	provincial	ADJ
ajfa-14469	253	16	government	government	NOUN
ajfa-14469	253	17	10	10	NUM
ajfa-14469	253	18	3.5786	3.5786	NUM
ajfa-14469	253	19	.31307	.31307	PUNCT
ajfa-14469	254	1	.09900	.09900	PROPN
ajfa-14469	254	2	bpi	bpi	PROPN
ajfa-14469	254	3	central	central	ADJ
ajfa-14469	254	4	government	government	NOUN
ajfa-14469	254	5	24	24	NUM
ajfa-14469	254	6	3.2202	3.2202	NUM
ajfa-14469	254	7	.53780	.53780	X
ajfa-14469	254	8	.10978	.10978	PRON
ajfa-14469	254	9	provincial	provincial	ADJ
ajfa-14469	254	10	government	government	NOUN
ajfa-14469	254	11	10	10	NUM
ajfa-14469	254	12	3.5571	3.5571	NUM
ajfa-14469	254	13	.53218	.53218	NOUN
ajfa-14469	254	14	.16829	.16829	PUNCT
ajfa-14469	255	1	ipsas	ipsas	PROPN
ajfa-14469	255	2	central	central	ADJ
ajfa-14469	255	3	government	government	NOUN
ajfa-14469	255	4	24	24	NUM
ajfa-14469	255	5	3.2176	3.2176	NUM
ajfa-14469	255	6	.44351	.44351	NOUN
ajfa-14469	255	7	.09053	.09053	VERB
ajfa-14469	255	8	provincial	provincial	ADJ
ajfa-14469	255	9	government	government	NOUN
ajfa-14469	255	10	10	10	NUM
ajfa-14469	255	11	3.6167	3.6167	NUM
ajfa-14469	255	12	.54650	.54650	PUNCT
ajfa-14469	256	1	.17282	.17282	PROPN
ajfa-14469	256	2	current	current	ADJ
ajfa-14469	256	3	public	public	ADJ
ajfa-14469	256	4	sector	sector	NOUN
ajfa-14469	256	5	accounting	accounting	NOUN
ajfa-14469	256	6	practices	practice	NOUN
ajfa-14469	256	7	are	be	AUX
ajfa-14469	256	8	high	high	ADJ
ajfa-14469	256	9	level	level	NOUN
ajfa-14469	256	10	in	in	ADP
ajfa-14469	256	11	provincial	provincial	ADJ
ajfa-14469	256	12	government	government	NOUN
ajfa-14469	256	13	rather	rather	ADV
ajfa-14469	256	14	than	than	ADP
ajfa-14469	256	15	central	central	ADJ
ajfa-14469	256	16	government	government	NOUN
ajfa-14469	256	17	.	.	PUNCT
ajfa-14469	257	1	as	as	ADV
ajfa-14469	257	2	well	well	ADV
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ajfa-14469	257	6	sector	sector	NOUN
ajfa-14469	257	7	accounting	accounting	NOUN
ajfa-14469	257	8	standard	standard	NOUN
ajfa-14469	257	9	is	be	AUX
ajfa-14469	257	10	high	high	ADJ
ajfa-14469	257	11	level	level	NOUN
ajfa-14469	257	12	in	in	ADP
ajfa-14469	257	13	provincial	provincial	ADJ
ajfa-14469	257	14	government	government	NOUN
ajfa-14469	257	15	than	than	ADP
ajfa-14469	257	16	central	central	ADJ
ajfa-14469	257	17	government	government	NOUN
ajfa-14469	257	18	of	of	ADP
ajfa-14469	257	19	the	the	DET
ajfa-14469	257	20	sri	sri	PROPN
ajfa-14469	257	21	lanka	lanka	PROPN
ajfa-14469	257	22	.	.	PUNCT
ajfa-14469	258	1	asian	asian	PROPN
ajfa-14469	258	2	journal	journal	PROPN
ajfa-14469	258	3	of	of	ADP
ajfa-14469	258	4	finance	finance	PROPN
ajfa-14469	258	5	&	&	CCONJ
ajfa-14469	258	6	accounting	accounting	PROPN
ajfa-14469	258	7	issn	issn	PROPN
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ajfa-14469	258	9	-	-	PUNCT
ajfa-14469	258	10	052x	052x	PROPN
ajfa-14469	258	11	2019	2019	NUM
ajfa-14469	258	12	,	,	PUNCT
ajfa-14469	258	13	vol	vol	NOUN
ajfa-14469	258	14	.	.	PROPN
ajfa-14469	258	15	11	11	NUM
ajfa-14469	258	16	,	,	PUNCT
ajfa-14469	258	17	no	no	INTJ
ajfa-14469	258	18	.	.	NOUN
ajfa-14469	258	19	1	1	NUM
ajfa-14469	258	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	258	21	93	93	NUM
ajfa-14469	258	22	table	table	NOUN
ajfa-14469	258	23	14	14	NUM
ajfa-14469	258	24	.	.	PUNCT
ajfa-14469	259	1	independent	independent	ADJ
ajfa-14469	259	2	samples	sample	NOUN
ajfa-14469	259	3	test	test	NOUN
ajfa-14469	259	4	levene	levene	NOUN
ajfa-14469	259	5	's	's	PART
ajfa-14469	259	6	test	test	NOUN
ajfa-14469	259	7	for	for	ADP
ajfa-14469	259	8	equality	equality	NOUN
ajfa-14469	259	9	of	of	ADP
ajfa-14469	259	10	variances	variance	NOUN
ajfa-14469	259	11	t	t	NOUN
ajfa-14469	259	12	-	-	PUNCT
ajfa-14469	259	13	test	test	NOUN
ajfa-14469	259	14	for	for	ADP
ajfa-14469	259	15	equality	equality	NOUN
ajfa-14469	259	16	of	of	ADP
ajfa-14469	259	17	means	means	PROPN
ajfa-14469	259	18	f	f	PROPN
ajfa-14469	259	19	sig	sig	PROPN
ajfa-14469	259	20	.	.	PUNCT
ajfa-14469	260	1	t	t	PROPN
ajfa-14469	260	2	df	df	PROPN
ajfa-14469	260	3	sig	sig	PROPN
ajfa-14469	260	4	.	.	PUNCT
ajfa-14469	261	1	(	(	PUNCT
ajfa-14469	261	2	2tailed	2tailed	NUM
ajfa-14469	261	3	)	)	PUNCT
ajfa-14469	261	4	frp	frp	PROPN
ajfa-14469	261	5	equal	equal	ADJ
ajfa-14469	261	6	variances	variance	NOUN
ajfa-14469	261	7	assumed	assume	VERB
ajfa-14469	261	8	.853	.853	NUM
ajfa-14469	261	9	.363	.363	NUM
ajfa-14469	262	1	-.684	-.684	NOUN
ajfa-14469	262	2	32	32	NUM
ajfa-14469	262	3	.499	.499	NUM
ajfa-14469	262	4	equal	equal	ADJ
ajfa-14469	262	5	variances	variance	NOUN
ajfa-14469	262	6	not	not	PART
ajfa-14469	262	7	assumed	assume	VERB
ajfa-14469	262	8	-.750	-.750	X
ajfa-14469	262	9	20.999	20.999	NUM
ajfa-14469	262	10	.462	.462	NUM
ajfa-14469	262	11	amp	amp	PROPN
ajfa-14469	262	12	equal	equal	ADJ
ajfa-14469	262	13	variances	variance	NOUN
ajfa-14469	262	14	assumed	assume	VERB
ajfa-14469	262	15	2.767	2.767	NUM
ajfa-14469	262	16	.106	.106	NUM
ajfa-14469	262	17	-1.432	-1.432	NUM
ajfa-14469	262	18	32	32	NUM
ajfa-14469	262	19	.162	.162	NUM
ajfa-14469	262	20	equal	equal	ADJ
ajfa-14469	262	21	variances	variance	NOUN
ajfa-14469	262	22	not	not	PART
ajfa-14469	262	23	assumed	assume	VERB
ajfa-14469	262	24	-1.796	-1.796	PRON
ajfa-14469	262	25	29.032	29.032	NUM
ajfa-14469	262	26	.083	.083	NUM
ajfa-14469	262	27	pfmp	pfmp	NOUN
ajfa-14469	262	28	equal	equal	ADJ
ajfa-14469	262	29	variances	variance	NOUN
ajfa-14469	262	30	assumed	assume	VERB
ajfa-14469	262	31	2.971	2.971	NUM
ajfa-14469	262	32	.094	.094	NUM
ajfa-14469	262	33	-1.263	-1.263	PUNCT
ajfa-14469	262	34	32	32	NUM
ajfa-14469	262	35	.216	.216	NUM
ajfa-14469	262	36	equal	equal	ADJ
ajfa-14469	262	37	variances	variance	NOUN
ajfa-14469	262	38	not	not	PART
ajfa-14469	262	39	assumed	assume	VERB
ajfa-14469	262	40	-1.559	-1.559	PRON
ajfa-14469	262	41	28.084	28.084	NUM
ajfa-14469	262	42	.130	.130	NUM
ajfa-14469	262	43	bpi	bpi	PROPN
ajfa-14469	262	44	equal	equal	ADJ
ajfa-14469	262	45	variances	variance	NOUN
ajfa-14469	262	46	assumed	assume	VERB
ajfa-14469	262	47	.029	.029	NUM
ajfa-14469	262	48	.867	.867	NUM
ajfa-14469	262	49	-1.669	-1.669	PUNCT
ajfa-14469	263	1	32	32	NUM
ajfa-14469	263	2	.105	.105	NUM
ajfa-14469	263	3	equal	equal	ADJ
ajfa-14469	263	4	variances	variance	NOUN
ajfa-14469	263	5	not	not	PART
ajfa-14469	263	6	assumed	assume	VERB
ajfa-14469	263	7	-1.677	-1.677	PROPN
ajfa-14469	263	8	17.079	17.079	NUM
ajfa-14469	263	9	.112	.112	NUM
ajfa-14469	263	10	ipsas	ipsa	NOUN
ajfa-14469	263	11	equal	equal	ADJ
ajfa-14469	263	12	variances	variance	NOUN
ajfa-14469	263	13	assumed	assume	VERB
ajfa-14469	263	14	.201	.201	NUM
ajfa-14469	263	15	.657	.657	NUM
ajfa-14469	263	16	-2.233	-2.233	NUM
ajfa-14469	263	17	32	32	NUM
ajfa-14469	263	18	.033	.033	NUM
ajfa-14469	263	19	equal	equal	ADJ
ajfa-14469	263	20	variances	variance	NOUN
ajfa-14469	263	21	not	not	PART
ajfa-14469	263	22	assumed	assume	VERB
ajfa-14469	263	23	-2.046	-2.046	ADV
ajfa-14469	263	24	14.199	14.199	NUM
ajfa-14469	263	25	.060	.060	NUM
ajfa-14469	263	26	according	accord	VERB
ajfa-14469	263	27	to	to	ADP
ajfa-14469	263	28	the	the	DET
ajfa-14469	263	29	above	above	ADJ
ajfa-14469	263	30	table	table	NOUN
ajfa-14469	263	31	there	there	PRON
ajfa-14469	263	32	is	be	VERB
ajfa-14469	263	33	mean	mean	ADJ
ajfa-14469	263	34	difference	difference	NOUN
ajfa-14469	263	35	between	between	ADP
ajfa-14469	263	36	perception	perception	NOUN
ajfa-14469	263	37	of	of	ADP
ajfa-14469	263	38	government	government	NOUN
ajfa-14469	263	39	accountant	accountant	NOUN
ajfa-14469	263	40	in	in	ADP
ajfa-14469	263	41	provincial	provincial	ADJ
ajfa-14469	263	42	government	government	NOUN
ajfa-14469	263	43	and	and	CCONJ
ajfa-14469	263	44	central	central	ADJ
ajfa-14469	263	45	government	government	NOUN
ajfa-14469	263	46	of	of	ADP
ajfa-14469	263	47	the	the	DET
ajfa-14469	263	48	sri	sri	PROPN
ajfa-14469	263	49	lanka	lanka	PROPN
ajfa-14469	263	50	.	.	PUNCT
ajfa-14469	264	1	however	however	ADV
ajfa-14469	264	2	there	there	PRON
ajfa-14469	264	3	is	be	VERB
ajfa-14469	264	4	no	no	DET
ajfa-14469	264	5	significant	significant	ADJ
ajfa-14469	264	6	mean	mean	ADJ
ajfa-14469	264	7	difference	difference	NOUN
ajfa-14469	264	8	.	.	PUNCT
ajfa-14469	265	1	therefore	therefore	ADV
ajfa-14469	265	2	h4	h4	PROPN
ajfa-14469	265	3	is	be	AUX
ajfa-14469	265	4	rejected	reject	VERB
ajfa-14469	265	5	in	in	ADP
ajfa-14469	265	6	this	this	DET
ajfa-14469	265	7	study	study	NOUN
ajfa-14469	265	8	.	.	PUNCT
ajfa-14469	266	1	asian	asian	ADJ
ajfa-14469	266	2	journal	journal	PROPN
ajfa-14469	266	3	of	of	ADP
ajfa-14469	266	4	finance	finance	PROPN
ajfa-14469	266	5	&	&	CCONJ
ajfa-14469	266	6	accounting	accounting	PROPN
ajfa-14469	266	7	issn	issn	PROPN
ajfa-14469	266	8	1946	1946	NUM
ajfa-14469	266	9	-	-	PUNCT
ajfa-14469	266	10	052x	052x	PROPN
ajfa-14469	266	11	2019	2019	NUM
ajfa-14469	266	12	,	,	PUNCT
ajfa-14469	266	13	vol	vol	NOUN
ajfa-14469	266	14	.	.	PROPN
ajfa-14469	266	15	11	11	NUM
ajfa-14469	266	16	,	,	PUNCT
ajfa-14469	266	17	no	no	INTJ
ajfa-14469	266	18	.	.	NOUN
ajfa-14469	266	19	1	1	NUM
ajfa-14469	266	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	266	21	94	94	NUM
ajfa-14469	266	22	conclusion	conclusion	NOUN
ajfa-14469	266	23	today	today	NOUN
ajfa-14469	266	24	every	every	DET
ajfa-14469	266	25	country	country	NOUN
ajfa-14469	266	26	tries	try	VERB
ajfa-14469	266	27	to	to	PART
ajfa-14469	266	28	adopt	adopt	VERB
ajfa-14469	266	29	accrual	accrual	ADJ
ajfa-14469	266	30	basis	basis	NOUN
ajfa-14469	266	31	accounting	accounting	NOUN
ajfa-14469	266	32	practices	practice	NOUN
ajfa-14469	266	33	in	in	ADP
ajfa-14469	266	34	public	public	ADJ
ajfa-14469	266	35	sector	sector	NOUN
ajfa-14469	266	36	.	.	PUNCT
ajfa-14469	267	1	there	there	PRON
ajfa-14469	267	2	is	be	VERB
ajfa-14469	267	3	a	a	DET
ajfa-14469	267	4	number	number	NOUN
ajfa-14469	267	5	of	of	ADP
ajfa-14469	267	6	public	public	ADJ
ajfa-14469	267	7	sector	sector	NOUN
ajfa-14469	267	8	accounting	accounting	NOUN
ajfa-14469	267	9	standards	standard	NOUN
ajfa-14469	267	10	in	in	ADP
ajfa-14469	267	11	the	the	DET
ajfa-14469	267	12	sri	sri	PROPN
ajfa-14469	267	13	lanka	lanka	PROPN
ajfa-14469	267	14	.	.	PUNCT
ajfa-14469	268	1	general	general	PROPN
ajfa-14469	268	2	treasury	treasury	PROPN
ajfa-14469	268	3	has	have	VERB
ajfa-14469	268	4	a	a	DET
ajfa-14469	268	5	vital	vital	ADJ
ajfa-14469	268	6	responsibility	responsibility	NOUN
ajfa-14469	268	7	on	on	ADP
ajfa-14469	268	8	public	public	ADJ
ajfa-14469	268	9	sector	sector	NOUN
ajfa-14469	268	10	accounting	accounting	NOUN
ajfa-14469	268	11	practices	practice	NOUN
ajfa-14469	268	12	and	and	CCONJ
ajfa-14469	268	13	the	the	DET
ajfa-14469	268	14	implementation	implementation	NOUN
ajfa-14469	268	15	of	of	ADP
ajfa-14469	268	16	public	public	ADJ
ajfa-14469	268	17	sector	sector	NOUN
ajfa-14469	268	18	accounting	accounting	NOUN
ajfa-14469	268	19	standards	standard	NOUN
ajfa-14469	268	20	in	in	ADP
ajfa-14469	268	21	the	the	DET
ajfa-14469	268	22	sri	sri	PROPN
ajfa-14469	268	23	lanka	lanka	PROPN
ajfa-14469	268	24	.	.	PUNCT
ajfa-14469	269	1	according	accord	VERB
ajfa-14469	269	2	to	to	ADP
ajfa-14469	269	3	the	the	DET
ajfa-14469	269	4	analysis	analysis	NOUN
ajfa-14469	269	5	of	of	ADP
ajfa-14469	269	6	the	the	DET
ajfa-14469	269	7	study	study	NOUN
ajfa-14469	269	8	it	it	PRON
ajfa-14469	269	9	can	can	AUX
ajfa-14469	269	10	be	be	AUX
ajfa-14469	269	11	seen	see	VERB
ajfa-14469	269	12	that	that	SCONJ
ajfa-14469	269	13	overall	overall	ADJ
ajfa-14469	269	14	current	current	ADJ
ajfa-14469	269	15	public	public	ADJ
ajfa-14469	269	16	sector	sector	NOUN
ajfa-14469	269	17	accounting	accounting	NOUN
ajfa-14469	269	18	practices	practice	NOUN
ajfa-14469	269	19	and	and	CCONJ
ajfa-14469	269	20	the	the	DET
ajfa-14469	269	21	implementation	implementation	NOUN
ajfa-14469	269	22	of	of	ADP
ajfa-14469	269	23	public	public	ADJ
ajfa-14469	269	24	sector	sector	NOUN
ajfa-14469	269	25	accounting	accounting	NOUN
ajfa-14469	269	26	standards	standard	NOUN
ajfa-14469	269	27	are	be	AUX
ajfa-14469	269	28	not	not	PART
ajfa-14469	269	29	in	in	ADP
ajfa-14469	269	30	effective	effective	ADJ
ajfa-14469	269	31	and	and	CCONJ
ajfa-14469	269	32	efficient	efficient	ADJ
ajfa-14469	269	33	position	position	NOUN
ajfa-14469	269	34	based	base	VERB
ajfa-14469	269	35	on	on	ADP
ajfa-14469	269	36	the	the	DET
ajfa-14469	269	37	perception	perception	NOUN
ajfa-14469	269	38	of	of	ADP
ajfa-14469	269	39	government	government	NOUN
ajfa-14469	269	40	accountants	accountant	NOUN
ajfa-14469	269	41	.	.	PUNCT
ajfa-14469	270	1	however	however	ADV
ajfa-14469	270	2	current	current	ADJ
ajfa-14469	270	3	public	public	ADJ
ajfa-14469	270	4	sector	sector	NOUN
ajfa-14469	270	5	accounting	accounting	NOUN
ajfa-14469	270	6	practices	practice	NOUN
ajfa-14469	270	7	and	and	CCONJ
ajfa-14469	270	8	the	the	DET
ajfa-14469	270	9	implementation	implementation	NOUN
ajfa-14469	270	10	of	of	ADP
ajfa-14469	270	11	the	the	DET
ajfa-14469	270	12	public	public	ADJ
ajfa-14469	270	13	sector	sector	NOUN
ajfa-14469	270	14	accounting	accounting	NOUN
ajfa-14469	270	15	standards	standard	NOUN
ajfa-14469	270	16	are	be	AUX
ajfa-14469	270	17	high	high	ADJ
ajfa-14469	270	18	level	level	NOUN
ajfa-14469	270	19	in	in	ADP
ajfa-14469	270	20	provincial	provincial	ADJ
ajfa-14469	270	21	government	government	NOUN
ajfa-14469	270	22	rather	rather	ADV
ajfa-14469	270	23	than	than	ADP
ajfa-14469	270	24	central	central	ADJ
ajfa-14469	270	25	government	government	NOUN
ajfa-14469	270	26	of	of	ADP
ajfa-14469	270	27	the	the	DET
ajfa-14469	270	28	sri	sri	PROPN
ajfa-14469	270	29	lanka	lanka	PROPN
ajfa-14469	270	30	.	.	PUNCT
ajfa-14469	271	1	government	government	NOUN
ajfa-14469	271	2	accountants	accountant	NOUN
ajfa-14469	271	3	suggested	suggest	VERB
ajfa-14469	271	4	that	that	SCONJ
ajfa-14469	271	5	proper	proper	ADJ
ajfa-14469	271	6	awareness	awareness	NOUN
ajfa-14469	271	7	and	and	CCONJ
ajfa-14469	271	8	training	training	NOUN
ajfa-14469	271	9	on	on	ADP
ajfa-14469	271	10	public	public	ADJ
ajfa-14469	271	11	sector	sector	NOUN
ajfa-14469	271	12	accounting	accounting	NOUN
ajfa-14469	271	13	standard	standard	ADJ
ajfa-14469	271	14	implementation	implementation	NOUN
ajfa-14469	271	15	will	will	AUX
ajfa-14469	271	16	lead	lead	VERB
ajfa-14469	271	17	to	to	ADP
ajfa-14469	271	18	effective	effective	ADJ
ajfa-14469	271	19	and	and	CCONJ
ajfa-14469	271	20	efficient	efficient	ADJ
ajfa-14469	271	21	usage	usage	NOUN
ajfa-14469	271	22	of	of	ADP
ajfa-14469	271	23	the	the	DET
ajfa-14469	271	24	standards	standard	NOUN
ajfa-14469	271	25	and	and	CCONJ
ajfa-14469	271	26	accrual	accrual	ADJ
ajfa-14469	271	27	basis	basis	NOUN
ajfa-14469	271	28	adoption	adoption	NOUN
ajfa-14469	271	29	in	in	ADP
ajfa-14469	271	30	the	the	DET
ajfa-14469	271	31	public	public	ADJ
ajfa-14469	271	32	sector	sector	NOUN
ajfa-14469	271	33	.	.	PUNCT
ajfa-14469	272	1	finally	finally	ADV
ajfa-14469	272	2	it	it	PRON
ajfa-14469	272	3	can	can	AUX
ajfa-14469	272	4	be	be	AUX
ajfa-14469	272	5	concluded	conclude	VERB
ajfa-14469	272	6	that	that	SCONJ
ajfa-14469	272	7	current	current	ADJ
ajfa-14469	272	8	public	public	ADJ
ajfa-14469	272	9	sector	sector	NOUN
ajfa-14469	272	10	accounting	accounting	NOUN
ajfa-14469	272	11	practices	practice	NOUN
ajfa-14469	272	12	can	can	AUX
ajfa-14469	272	13	be	be	AUX
ajfa-14469	272	14	improved	improve	VERB
ajfa-14469	272	15	through	through	ADP
ajfa-14469	272	16	the	the	DET
ajfa-14469	272	17	proper	proper	ADJ
ajfa-14469	272	18	implementation	implementation	NOUN
ajfa-14469	272	19	of	of	ADP
ajfa-14469	272	20	public	public	ADJ
ajfa-14469	272	21	sector	sector	NOUN
ajfa-14469	272	22	accounting	accounting	NOUN
ajfa-14469	272	23	standards	standard	NOUN
ajfa-14469	272	24	in	in	ADP
ajfa-14469	272	25	the	the	DET
ajfa-14469	272	26	sri	sri	PROPN
ajfa-14469	272	27	lanka	lanka	PROPN
ajfa-14469	272	28	.	.	PUNCT
ajfa-14469	273	1	references	reference	NOUN
ajfa-14469	273	2	andrew	andrew	PROPN
ajfa-14469	273	3	,	,	PUNCT
ajfa-14469	273	4	g.	g.	PROPN
ajfa-14469	273	5	(	(	PUNCT
ajfa-14469	273	6	2010	2010	NUM
ajfa-14469	273	7	)	)	PUNCT
ajfa-14469	273	8	.	.	PUNCT
ajfa-14469	274	1	contemporary	contemporary	ADJ
ajfa-14469	274	2	public	public	ADJ
ajfa-14469	274	3	sector	sector	NOUN
ajfa-14469	274	4	accounting	accounting	NOUN
ajfa-14469	274	5	research	research	NOUN
ajfa-14469	274	6	–	–	PUNCT
ajfa-14469	274	7	an	an	DET
ajfa-14469	274	8	international	international	ADJ
ajfa-14469	274	9	comparison	comparison	NOUN
ajfa-14469	274	10	of	of	ADP
ajfa-14469	274	11	journal	journal	ADJ
ajfa-14469	274	12	papers	paper	NOUN
ajfa-14469	274	13	.	.	PUNCT
ajfa-14469	275	1	the	the	DET
ajfa-14469	275	2	british	british	PROPN
ajfa-14469	275	3	accounting	accounting	PROPN
ajfa-14469	275	4	review	review	PROPN
ajfa-14469	275	5	,	,	PUNCT
ajfa-14469	275	6	42	42	NUM
ajfa-14469	275	7	,	,	PUNCT
ajfa-14469	275	8	75	75	NUM
ajfa-14469	275	9	-	-	SYM
ajfa-14469	275	10	87	87	NUM
ajfa-14469	275	11	.	.	PUNCT
ajfa-14469	276	1	https://doi.org/10.1016/j.bar.2010.02.006	https://doi.org/10.1016/j.bar.2010.02.006	PROPN
ajfa-14469	276	2	annual	annual	ADJ
ajfa-14469	276	3	report	report	NOUN
ajfa-14469	276	4	.	.	PUNCT
ajfa-14469	277	1	(	(	PUNCT
ajfa-14469	277	2	2017	2017	NUM
ajfa-14469	277	3	)	)	PUNCT
ajfa-14469	277	4	.	.	PUNCT
ajfa-14469	278	1	ministry	ministry	PROPN
ajfa-14469	278	2	of	of	ADP
ajfa-14469	278	3	finance	finance	PROPN
ajfa-14469	278	4	sri	sri	PROPN
ajfa-14469	278	5	lanka	lanka	PROPN
ajfa-14469	278	6	.	.	PUNCT
ajfa-14469	278	7	retrieved	retrieve	VERB
ajfa-14469	278	8	from	from	ADP
ajfa-14469	278	9	:	:	PUNCT
ajfa-14469	278	10	http://www.treasury.gov.lk/web/guest/publications/annual-report	http://www.treasury.gov.lk/web/guest/publications/annual-report	NOUN
ajfa-14469	278	11	.	.	NOUN
ajfa-14469	278	12	davor	davor	PROPN
ajfa-14469	278	13	,	,	PUNCT
ajfa-14469	278	14	v.	v.	ADV
ajfa-14469	278	15	,	,	PUNCT
ajfa-14469	278	16	&	&	CCONJ
ajfa-14469	278	17	gorana	gorana	PROPN
ajfa-14469	278	18	,	,	PUNCT
ajfa-14469	278	19	r.	r.	PROPN
ajfa-14469	278	20	(	(	PUNCT
ajfa-14469	278	21	2010	2010	NUM
ajfa-14469	278	22	)	)	PUNCT
ajfa-14469	278	23	.	.	PUNCT
ajfa-14469	279	1	accounting	accounting	NOUN
ajfa-14469	279	2	system	system	NOUN
ajfa-14469	279	3	in	in	ADP
ajfa-14469	279	4	croatian	croatian	ADJ
ajfa-14469	279	5	public	public	ADJ
ajfa-14469	279	6	healthcare	healthcare	NOUN
ajfa-14469	279	7	organizations	organization	NOUN
ajfa-14469	279	8	:	:	PUNCT
ajfa-14469	279	9	an	an	DET
ajfa-14469	279	10	empirical	empirical	ADJ
ajfa-14469	279	11	analysis	analysis	NOUN
ajfa-14469	279	12	.	.	PUNCT
ajfa-14469	280	1	theoretical	theoretical	ADJ
ajfa-14469	280	2	and	and	CCONJ
ajfa-14469	280	3	applied	applied	ADJ
ajfa-14469	280	4	economics	economic	NOUN
ajfa-14469	280	5	,	,	PUNCT
ajfa-14469	280	6	17	17	NUM
ajfa-14469	280	7	,	,	PUNCT
ajfa-14469	280	8	37	37	NUM
ajfa-14469	280	9	-	-	SYM
ajfa-14469	280	10	58	58	NUM
ajfa-14469	280	11	.	.	PUNCT
ajfa-14469	281	1	retrieved	retrieve	VERB
ajfa-14469	281	2	from	from	ADP
ajfa-14469	281	3	:	:	PUNCT
ajfa-14469	281	4	https://www.researchgate.net/publication/46567511	https://www.researchgate.net/publication/46567511	PROPN
ajfa-14469	281	5	.	.	PUNCT
ajfa-14469	282	1	financial	financial	ADJ
ajfa-14469	282	2	regulations	regulation	NOUN
ajfa-14469	282	3	of	of	ADP
ajfa-14469	282	4	the	the	DET
ajfa-14469	282	5	government	government	NOUN
ajfa-14469	282	6	of	of	ADP
ajfa-14469	282	7	the	the	DET
ajfa-14469	282	8	democratic	democratic	ADJ
ajfa-14469	282	9	socialist	socialist	ADJ
ajfa-14469	282	10	republic	republic	NOUN
ajfa-14469	282	11	of	of	ADP
ajfa-14469	282	12	sri	sri	PROPN
ajfa-14469	282	13	lanka	lanka	PROPN
ajfa-14469	282	14	.	.	PUNCT
ajfa-14469	283	1	(	(	PUNCT
ajfa-14469	283	2	1992	1992	NUM
ajfa-14469	283	3	)	)	PUNCT
ajfa-14469	283	4	.	.	PUNCT
ajfa-14469	284	1	ministry	ministry	PROPN
ajfa-14469	284	2	of	of	ADP
ajfa-14469	284	3	finance	finance	PROPN
ajfa-14469	284	4	sri	sri	PROPN
ajfa-14469	284	5	lanka	lanka	PROPN
ajfa-14469	284	6	.	.	PUNCT
ajfa-14469	284	7	retrieved	retrieve	VERB
ajfa-14469	284	8	from	from	ADP
ajfa-14469	284	9	:	:	PUNCT
ajfa-14469	284	10	file:///e:/2019%20research	file:///e:/2019%20research	NUM
ajfa-14469	284	11	/	/	SYM
ajfa-14469	284	12	research%20on%20public%20sector	research%20on%20public%20sector	NOUN
ajfa-14469	284	13	/	/	SYM
ajfa-14469	284	14	ps	ps	NOUN
ajfa-14469	284	15	/	/	SYM
ajfa-14469	284	16	lr	lr	NOUN
ajfa-14469	284	17	/	/	PUNCT
ajfa-14469	284	18	financialregulation	financialregulation	NOUN
ajfa-14469	284	19	-	-	PUNCT
ajfa-14469	284	20	english.pdf	english.pdf	NOUN
ajfa-14469	284	21	.	.	PUNCT
ajfa-14469	285	1	jane	jane	PROPN
ajfa-14469	285	2	,	,	PUNCT
ajfa-14469	285	3	b.	b.	PROPN
ajfa-14469	285	4	,	,	PUNCT
ajfa-14469	285	5	&	&	CCONJ
ajfa-14469	285	6	james	james	PROPN
ajfa-14469	285	7	,	,	PUNCT
ajfa-14469	285	8	g.	g.	PROPN
ajfa-14469	285	9	(	(	PUNCT
ajfa-14469	285	10	2008	2008	NUM
ajfa-14469	285	11	)	)	PUNCT
ajfa-14469	285	12	.	.	PUNCT
ajfa-14469	286	1	public	public	ADJ
ajfa-14469	286	2	sector	sector	NOUN
ajfa-14469	286	3	to	to	ADP
ajfa-14469	286	4	public	public	ADJ
ajfa-14469	286	5	services	service	NOUN
ajfa-14469	286	6	:	:	PUNCT
ajfa-14469	286	7	20	20	NUM
ajfa-14469	286	8	years	year	NOUN
ajfa-14469	286	9	of	of	ADP
ajfa-14469	286	10	“	"	PUNCT
ajfa-14469	286	11	contextual	contextual	ADJ
ajfa-14469	286	12	”	"	PUNCT
ajfa-14469	286	13	accounting	accounting	NOUN
ajfa-14469	286	14	research	research	NOUN
ajfa-14469	286	15	.	.	PUNCT
ajfa-14469	287	1	accounting	accounting	NOUN
ajfa-14469	287	2	,	,	PUNCT
ajfa-14469	287	3	auditing	auditing	NOUN
ajfa-14469	287	4	&	&	CCONJ
ajfa-14469	287	5	accountability	accountability	NOUN
ajfa-14469	287	6	journal	journal	NOUN
ajfa-14469	287	7	,	,	PUNCT
ajfa-14469	287	8	21	21	NUM
ajfa-14469	287	9	,	,	PUNCT
ajfa-14469	287	10	129	129	NUM
ajfa-14469	287	11	-	-	SYM
ajfa-14469	287	12	169	169	NUM
ajfa-14469	287	13	.	.	PUNCT
ajfa-14469	288	1	https://doi.org/10.1108/09513570810854383	https://doi.org/10.1108/09513570810854383	PROPN
ajfa-14469	288	2	jovanovič	jovanovič	PROPN
ajfa-14469	288	3	,	,	PUNCT
ajfa-14469	288	4	t.	t.	PROPN
ajfa-14469	288	5	(	(	PUNCT
ajfa-14469	288	6	2015	2015	NUM
ajfa-14469	288	7	)	)	PUNCT
ajfa-14469	288	8	.	.	PUNCT
ajfa-14469	289	1	public	public	ADJ
ajfa-14469	289	2	sector	sector	NOUN
ajfa-14469	289	3	accounting	account	VERB
ajfa-14469	289	4	in	in	ADP
ajfa-14469	289	5	slovenia	slovenia	PROPN
ajfa-14469	289	6	and	and	CCONJ
ajfa-14469	289	7	croatia	croatia	PROPN
ajfa-14469	289	8	.	.	PUNCT
ajfa-14469	290	1	hkju	hkju	PROPN
ajfa-14469	290	2	-	-	PUNCT
ajfa-14469	290	3	ccpa	ccpa	NOUN
ajfa-14469	290	4	,	,	PUNCT
ajfa-14469	290	5	15	15	NUM
ajfa-14469	290	6	,	,	PUNCT
ajfa-14469	290	7	791814	791814	NUM
ajfa-14469	290	8	.	.	PUNCT
ajfa-14469	291	1	retrieved	retrieve	VERB
ajfa-14469	291	2	from	from	ADP
ajfa-14469	291	3	:	:	PUNCT
ajfa-14469	291	4	file:///c:/users	file:///c:/user	NOUN
ajfa-14469	291	5	/	/	SYM
ajfa-14469	291	6	pc	pc	NOUN
ajfa-14469	291	7	/	/	SYM
ajfa-14469	291	8	appdata	appdata	NOUN
ajfa-14469	291	9	/	/	SYM
ajfa-14469	291	10	local	local	ADJ
ajfa-14469	291	11	/	/	SYM
ajfa-14469	291	12	temp	temp	NOUN
ajfa-14469	291	13	/	/	SYM
ajfa-14469	291	14	jovanovic.pdf	jovanovic.pdf	PROPN
ajfa-14469	291	15	.	.	PUNCT
ajfa-14469	292	1	rossana	rossana	PROPN
ajfa-14469	292	2	,	,	PUNCT
ajfa-14469	292	3	g.	g.	PROPN
ajfa-14469	292	4	,	,	PUNCT
ajfa-14469	292	5	adriana	adriana	PROPN
ajfa-14469	292	6	,	,	PUNCT
ajfa-14469	292	7	f.	f.	PROPN
ajfa-14469	292	8	,	,	PUNCT
ajfa-14469	292	9	roberta	roberta	PROPN
ajfa-14469	292	10	,	,	PUNCT
ajfa-14469	292	11	l.	l.	PROPN
ajfa-14469	292	12	,	,	PUNCT
ajfa-14469	292	13	&	&	CCONJ
ajfa-14469	292	14	jorge	jorge	PROPN
ajfa-14469	292	15	,	,	PUNCT
ajfa-14469	292	16	k.	k.	PROPN
ajfa-14469	292	17	(	(	PUNCT
ajfa-14469	292	18	2013	2013	NUM
ajfa-14469	292	19	)	)	PUNCT
ajfa-14469	292	20	.	.	PUNCT
ajfa-14469	293	1	accrual	accrual	ADJ
ajfa-14469	293	2	basis	basis	NOUN
ajfa-14469	293	3	accounting	accounting	NOUN
ajfa-14469	293	4	in	in	ADP
ajfa-14469	293	5	the	the	DET
ajfa-14469	293	6	brazilian	brazilian	ADJ
ajfa-14469	293	7	public	public	ADJ
ajfa-14469	293	8	sector	sector	NOUN
ajfa-14469	293	9	:	:	PUNCT
ajfa-14469	293	10	empirical	empirical	ADJ
ajfa-14469	293	11	research	research	NOUN
ajfa-14469	293	12	on	on	ADP
ajfa-14469	293	13	the	the	DET
ajfa-14469	293	14	usefulness	usefulness	NOUN
ajfa-14469	293	15	of	of	ADP
ajfa-14469	293	16	accounting	accounting	NOUN
ajfa-14469	293	17	information	information	NOUN
ajfa-14469	293	18	.	.	PUNCT
ajfa-14469	294	1	paper	paper	NOUN
ajfa-14469	294	2	presented	present	VERB
ajfa-14469	294	3	at	at	ADP
ajfa-14469	294	4	the	the	DET
ajfa-14469	294	5	12th	12th	ADJ
ajfa-14469	294	6	usp	usp	PROPN
ajfa-14469	294	7	congress	congress	PROPN
ajfa-14469	294	8	of	of	ADP
ajfa-14469	294	9	controllership	controllership	NOUN
ajfa-14469	294	10	and	and	CCONJ
ajfa-14469	294	11	accounting	accounting	NOUN
ajfa-14469	294	12	.	.	PUNCT
ajfa-14469	295	1	retrieved	retrieve	VERB
ajfa-14469	295	2	from	from	ADP
ajfa-14469	295	3	:	:	PUNCT
ajfa-14469	295	4	file:///c:/users	file:///c:/user	NOUN
ajfa-14469	295	5	/	/	SYM
ajfa-14469	295	6	pc	pc	NOUN
ajfa-14469	295	7	/	/	SYM
ajfa-14469	295	8	appdata	appdata	NOUN
ajfa-14469	295	9	/	/	SYM
ajfa-14469	295	10	local	local	ADJ
ajfa-14469	295	11	/	/	SYM
ajfa-14469	295	12	temp	temp	NOUN
ajfa-14469	295	13	/	/	SYM
ajfa-14469	295	14	en_05.pdf	en_05.pdf	PROPN
ajfa-14469	295	15	.	.	PUNCT
ajfa-14469	296	1	rozaidy	rozaidy	NOUN
ajfa-14469	296	2	,	,	PUNCT
ajfa-14469	296	3	m.	m.	NOUN
ajfa-14469	296	4	,	,	PUNCT
ajfa-14469	296	5	siti	siti	PROPN
ajfa-14469	296	6	,	,	PUNCT
ajfa-14469	296	7	n.	n.	NOUN
ajfa-14469	296	8	,	,	PUNCT
ajfa-14469	296	9	rasid	rasid	NOUN
ajfa-14469	296	10	,	,	PUNCT
ajfa-14469	296	11	m.	m.	NOUN
ajfa-14469	296	12	,	,	PUNCT
ajfa-14469	296	13	&	&	CCONJ
ajfa-14469	296	14	raman	raman	NOUN
ajfa-14469	296	15	,	,	PUNCT
ajfa-14469	296	16	n.	n.	NOUN
ajfa-14469	296	17	(	(	PUNCT
ajfa-14469	296	18	2017	2017	NUM
ajfa-14469	296	19	)	)	PUNCT
ajfa-14469	296	20	.	.	PUNCT
ajfa-14469	297	1	accrual	accrual	ADJ
ajfa-14469	297	2	accounting	accounting	NOUN
ajfa-14469	297	3	in	in	ADP
ajfa-14469	297	4	public	public	ADJ
ajfa-14469	297	5	sectors	sector	NOUN
ajfa-14469	297	6	:	:	PUNCT
ajfa-14469	297	7	asian	asian	ADJ
ajfa-14469	297	8	journal	journal	NOUN
ajfa-14469	297	9	of	of	ADP
ajfa-14469	297	10	finance	finance	PROPN
ajfa-14469	297	11	&	&	CCONJ
ajfa-14469	297	12	accounting	accounting	PROPN
ajfa-14469	297	13	issn	issn	PROPN
ajfa-14469	297	14	1946	1946	NUM
ajfa-14469	297	15	-	-	PUNCT
ajfa-14469	297	16	052x	052x	PROPN
ajfa-14469	297	17	2019	2019	NUM
ajfa-14469	297	18	,	,	PUNCT
ajfa-14469	297	19	vol	vol	NOUN
ajfa-14469	297	20	.	.	PROPN
ajfa-14469	297	21	11	11	NUM
ajfa-14469	297	22	,	,	PUNCT
ajfa-14469	297	23	no	no	INTJ
ajfa-14469	297	24	.	.	NOUN
ajfa-14469	297	25	1	1	NUM
ajfa-14469	297	26	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14469	297	27	95	95	NUM
ajfa-14469	297	28	possible	possible	ADJ
ajfa-14469	297	29	contextual	contextual	ADJ
ajfa-14469	297	30	and	and	CCONJ
ajfa-14469	297	31	application	application	NOUN
ajfa-14469	297	32	gaps	gap	NOUN
ajfa-14469	297	33	for	for	ADP
ajfa-14469	297	34	future	future	ADJ
ajfa-14469	297	35	research	research	NOUN
ajfa-14469	297	36	agenda	agenda	NOUN
ajfa-14469	297	37	.	.	PUNCT
ajfa-14469	298	1	asian	asian	ADJ
ajfa-14469	298	2	journal	journal	PROPN
ajfa-14469	298	3	of	of	ADP
ajfa-14469	298	4	finance	finance	PROPN
ajfa-14469	298	5	&	&	CCONJ
ajfa-14469	298	6	accounting	accounting	NOUN
ajfa-14469	298	7	,	,	PUNCT
ajfa-14469	298	8	9	9	NUM
ajfa-14469	298	9	,	,	PUNCT
ajfa-14469	298	10	245	245	NUM
ajfa-14469	298	11	-	-	SYM
ajfa-14469	298	12	260	260	NUM
ajfa-14469	298	13	.	.	PUNCT
ajfa-14469	299	1	https://doi.org/10.5296/ajfa.v9i1.10968	https://doi.org/10.5296/ajfa.v9i1.10968	X
ajfa-14469	299	2	salah	salah	PROPN
ajfa-14469	299	3	,	,	PUNCT
ajfa-14469	299	4	u.	u.	PROPN
ajfa-14469	299	5	,	,	PUNCT
ajfa-14469	299	6	&	&	CCONJ
ajfa-14469	299	7	mahfuzul	mahfuzul	PROPN
ajfa-14469	299	8	,	,	PUNCT
ajfa-14469	299	9	h.	h.	PROPN
ajfa-14469	299	10	(	(	PUNCT
ajfa-14469	299	11	2016	2016	NUM
ajfa-14469	299	12	)	)	PUNCT
ajfa-14469	299	13	.	.	PUNCT
ajfa-14469	300	1	a	a	DET
ajfa-14469	300	2	literature	literature	NOUN
ajfa-14469	300	3	review	review	NOUN
ajfa-14469	300	4	on	on	ADP
ajfa-14469	300	5	public	public	ADJ
ajfa-14469	300	6	sector	sector	NOUN
ajfa-14469	300	7	accounting	accounting	NOUN
ajfa-14469	300	8	research	research	NOUN
ajfa-14469	300	9	.	.	PUNCT
ajfa-14469	301	1	the	the	DET
ajfa-14469	301	2	jahangirnagar	jahangirnagar	PROPN
ajfa-14469	301	3	journal	journal	PROPN
ajfa-14469	301	4	of	of	ADP
ajfa-14469	301	5	business	business	NOUN
ajfa-14469	301	6	studies	study	NOUN
ajfa-14469	301	7	,	,	PUNCT
ajfa-14469	301	8	5	5	NUM
ajfa-14469	301	9	,	,	PUNCT
ajfa-14469	301	10	35	35	NUM
ajfa-14469	301	11	-	-	SYM
ajfa-14469	301	12	52	52	NUM
ajfa-14469	301	13	.	.	PUNCT
ajfa-14469	302	1	sri	sri	PROPN
ajfa-14469	302	2	lanka	lanka	PROPN
ajfa-14469	302	3	public	public	ADJ
ajfa-14469	302	4	sector	sector	NOUN
ajfa-14469	302	5	accounting	accounting	NOUN
ajfa-14469	302	6	standards	standard	NOUN
ajfa-14469	302	7	.	.	PUNCT
ajfa-14469	303	1	(	(	PUNCT
ajfa-14469	303	2	2009	2009	NUM
ajfa-14469	303	3	)	)	PUNCT
ajfa-14469	303	4	.	.	PUNCT
ajfa-14469	304	1	institute	institute	PROPN
ajfa-14469	304	2	of	of	ADP
ajfa-14469	304	3	chartered	chartered	PROPN
ajfa-14469	304	4	accountants	accountants	PROPN
ajfa-14469	304	5	sri	sri	PROPN
ajfa-14469	304	6	lanka	lanka	PROPN
ajfa-14469	304	7	.	.	PUNCT
ajfa-14469	305	1	retrieved	retrieve	VERB
ajfa-14469	305	2	from	from	ADP
ajfa-14469	305	3	:	:	PUNCT
ajfa-14469	305	4	file:///e:/2019%20research	file:///e:/2019%20research	NUM
ajfa-14469	305	5	/	/	SYM
ajfa-14469	305	6	research%20on%20public%20sector	research%20on%20public%20sector	NOUN
ajfa-14469	305	7	/	/	SYM
ajfa-14469	305	8	ps	ps	NOUN
ajfa-14469	305	9	/	/	SYM
ajfa-14469	305	10	lr	lr	NOUN
ajfa-14469	305	11	/	/	PUNCT
ajfa-14469	305	12	publicsectoraccost	publicsectoraccost	NOUN
ajfa-14469	305	13	d2009.pdf	d2009.pdf	NOUN
ajfa-14469	305	14	.	.	PUNCT
ajfa-14469	306	1	sri	sri	PROPN
ajfa-14469	306	2	lanka	lanka	PROPN
ajfa-14469	306	3	public	public	ADJ
ajfa-14469	306	4	sector	sector	NOUN
ajfa-14469	306	5	accounting	accounting	NOUN
ajfa-14469	306	6	standards	standard	NOUN
ajfa-14469	306	7	volume	volume	PROPN
ajfa-14469	306	8	ii	ii	PROPN
ajfa-14469	306	9	.	.	PUNCT
ajfa-14469	307	1	(	(	PUNCT
ajfa-14469	307	2	2012	2012	NUM
ajfa-14469	307	3	)	)	PUNCT
ajfa-14469	307	4	.	.	PUNCT
ajfa-14469	308	1	institute	institute	PROPN
ajfa-14469	308	2	of	of	ADP
ajfa-14469	308	3	chartered	chartered	PROPN
ajfa-14469	308	4	accountants	accountants	PROPN
ajfa-14469	308	5	sri	sri	PROPN
ajfa-14469	308	6	lanka	lanka	PROPN
ajfa-14469	308	7	.	.	PUNCT
ajfa-14469	309	1	retrieved	retrieve	VERB
ajfa-14469	309	2	from	from	ADP
ajfa-14469	309	3	:	:	PUNCT
ajfa-14469	309	4	file:///e:/2019%20research	file:///e:/2019%20research	NUM
ajfa-14469	309	5	/	/	SYM
ajfa-14469	309	6	research%20on%20public%20sector	research%20on%20public%20sector	NOUN
ajfa-14469	309	7	/	/	SYM
ajfa-14469	309	8	ps	ps	NOUN
ajfa-14469	309	9	/	/	SYM
ajfa-14469	309	10	lr	lr	NOUN
ajfa-14469	309	11	/	/	SYM
ajfa-14469	309	12	slpsasvolii.pdf	slpsasvolii.pdf	NOUN