id	sid	tid	token	lemma	pos
ajfa-14627	1	1	microsoft	microsoft	PROPN
ajfa-14627	1	2	word	word	NOUN
ajfa-14627	1	3	14627	14627	NUM
ajfa-14627	1	4	-	-	SYM
ajfa-14627	1	5	52967	52967	NUM
ajfa-14627	1	6	-	-	PUNCT
ajfa-14627	1	7	2	2	NUM
ajfa-14627	1	8	-	-	PUNCT
ajfa-14627	1	9	sm	sm	NOUN
ajfa-14627	1	10	-	-	PUNCT
ajfa-14627	1	11	writer2	writer2	VERB
ajfa-14627	1	12	-	-	ADJ
ajfa-14627	1	13	new	new	ADJ
ajfa-14627	1	14	asian	asian	ADJ
ajfa-14627	1	15	journal	journal	NOUN
ajfa-14627	1	16	of	of	ADP
ajfa-14627	1	17	finance	finance	PROPN
ajfa-14627	1	18	&	&	CCONJ
ajfa-14627	1	19	accounting	accounting	PROPN
ajfa-14627	1	20	issn	issn	PROPN
ajfa-14627	1	21	1946	1946	NUM
ajfa-14627	1	22	-	-	PUNCT
ajfa-14627	1	23	052x	052x	PROPN
ajfa-14627	1	24	2019	2019	NUM
ajfa-14627	1	25	,	,	PUNCT
ajfa-14627	1	26	vol	vol	NOUN
ajfa-14627	1	27	.	.	PROPN
ajfa-14627	1	28	11	11	NUM
ajfa-14627	1	29	,	,	PUNCT
ajfa-14627	1	30	no	no	INTJ
ajfa-14627	1	31	.	.	NOUN
ajfa-14627	1	32	1	1	NUM
ajfa-14627	1	33	ajfa.macrothink.org/	ajfa.macrothink.org/	VERB
ajfa-14627	1	34	169	169	NUM
ajfa-14627	1	35	emerging	emerge	VERB
ajfa-14627	1	36	technologies	technology	NOUN
ajfa-14627	1	37	and	and	CCONJ
ajfa-14627	1	38	the	the	DET
ajfa-14627	1	39	accounting	accounting	NOUN
ajfa-14627	1	40	profession	profession	NOUN
ajfa-14627	1	41	:	:	PUNCT
ajfa-14627	1	42	trends	trend	NOUN
ajfa-14627	1	43	and	and	CCONJ
ajfa-14627	1	44	topics	topic	NOUN
ajfa-14627	1	45	for	for	ADP
ajfa-14627	1	46	practitioners	practitioner	NOUN
ajfa-14627	1	47	to	to	PART
ajfa-14627	1	48	consider	consider	VERB
ajfa-14627	1	49	sean	sean	PROPN
ajfa-14627	1	50	stein	stein	PROPN
ajfa-14627	1	51	smith	smith	PROPN
ajfa-14627	1	52	assistant	assistant	PROPN
ajfa-14627	1	53	professor	professor	PROPN
ajfa-14627	1	54	,	,	PUNCT
ajfa-14627	1	55	lehman	lehman	PROPN
ajfa-14627	1	56	college	college	PROPN
ajfa-14627	1	57	city	city	PROPN
ajfa-14627	1	58	university	university	PROPN
ajfa-14627	1	59	of	of	ADP
ajfa-14627	1	60	new	new	PROPN
ajfa-14627	1	61	york	york	PROPN
ajfa-14627	1	62	(	(	PUNCT
ajfa-14627	1	63	cuny	cuny	PROPN
ajfa-14627	1	64	)	)	PUNCT
ajfa-14627	1	65	received	receive	VERB
ajfa-14627	1	66	:	:	PUNCT
ajfa-14627	1	67	april	april	PROPN
ajfa-14627	1	68	8	8	NUM
ajfa-14627	1	69	,	,	PUNCT
ajfa-14627	1	70	2019	2019	NUM
ajfa-14627	1	71	accepted	accept	VERB
ajfa-14627	1	72	:	:	PUNCT
ajfa-14627	1	73	may	may	AUX
ajfa-14627	1	74	7	7	NUM
ajfa-14627	1	75	,	,	PUNCT
ajfa-14627	1	76	2019	2019	NUM
ajfa-14627	1	77	published	publish	VERB
ajfa-14627	1	78	:	:	PUNCT
ajfa-14627	1	79	june	june	PROPN
ajfa-14627	1	80	1	1	NUM
ajfa-14627	1	81	,	,	PUNCT
ajfa-14627	1	82	2019	2019	NUM
ajfa-14627	1	83	doi:10.5296	doi:10.5296	NOUN
ajfa-14627	1	84	/	/	SYM
ajfa-14627	1	85	ajfa.v11i1.14627	ajfa.v11i1.14627	PROPN
ajfa-14627	1	86	url	url	PROPN
ajfa-14627	1	87	:	:	PUNCT
ajfa-14627	1	88	https://doi.org/10.5296/ajfa.v11i1.14627	https://doi.org/10.5296/ajfa.v11i1.14627	X
ajfa-14627	1	89	abstract	abstract	ADJ
ajfa-14627	1	90	emerging	emerge	VERB
ajfa-14627	1	91	technology	technology	NOUN
ajfa-14627	1	92	and	and	CCONJ
ajfa-14627	1	93	technology	technology	NOUN
ajfa-14627	1	94	tools	tool	NOUN
ajfa-14627	1	95	such	such	ADJ
ajfa-14627	1	96	as	as	ADP
ajfa-14627	1	97	blockchain	blockchain	NOUN
ajfa-14627	1	98	,	,	PUNCT
ajfa-14627	1	99	artificial	artificial	ADJ
ajfa-14627	1	100	intelligence	intelligence	NOUN
ajfa-14627	1	101	,	,	PUNCT
ajfa-14627	1	102	robotic	robotic	ADJ
ajfa-14627	1	103	process	process	NOUN
ajfa-14627	1	104	automation	automation	NOUN
ajfa-14627	1	105	,	,	PUNCT
ajfa-14627	1	106	and	and	CCONJ
ajfa-14627	1	107	automation	automation	NOUN
ajfa-14627	1	108	at	at	ADP
ajfa-14627	1	109	large	large	ADJ
ajfa-14627	1	110	continue	continue	NOUN
ajfa-14627	1	111	to	to	PART
ajfa-14627	1	112	drive	drive	VERB
ajfa-14627	1	113	change	change	NOUN
ajfa-14627	1	114	and	and	CCONJ
ajfa-14627	1	115	disruption	disruption	NOUN
ajfa-14627	1	116	throughout	throughout	ADP
ajfa-14627	1	117	the	the	DET
ajfa-14627	1	118	broader	broad	ADJ
ajfa-14627	1	119	financial	financial	ADJ
ajfa-14627	1	120	services	service	NOUN
ajfa-14627	1	121	landscape	landscape	NOUN
ajfa-14627	1	122	.	.	PUNCT
ajfa-14627	2	1	while	while	SCONJ
ajfa-14627	2	2	numerous	numerous	ADJ
ajfa-14627	2	3	articles	article	NOUN
ajfa-14627	2	4	,	,	PUNCT
ajfa-14627	2	5	webcasts	webcast	NOUN
ajfa-14627	2	6	,	,	PUNCT
ajfa-14627	2	7	and	and	CCONJ
ajfa-14627	2	8	books	book	NOUN
ajfa-14627	2	9	have	have	AUX
ajfa-14627	2	10	been	be	AUX
ajfa-14627	2	11	put	put	VERB
ajfa-14627	2	12	together	together	ADV
ajfa-14627	2	13	analyzing	analyze	VERB
ajfa-14627	2	14	these	these	DET
ajfa-14627	2	15	different	different	ADJ
ajfa-14627	2	16	topics	topic	NOUN
ajfa-14627	2	17	and	and	CCONJ
ajfa-14627	2	18	the	the	DET
ajfa-14627	2	19	implications	implication	NOUN
ajfa-14627	2	20	they	they	PRON
ajfa-14627	2	21	might	might	AUX
ajfa-14627	2	22	have	have	VERB
ajfa-14627	2	23	on	on	ADP
ajfa-14627	2	24	different	different	ADJ
ajfa-14627	2	25	areas	area	NOUN
ajfa-14627	2	26	of	of	ADP
ajfa-14627	2	27	the	the	DET
ajfa-14627	2	28	professional	professional	ADJ
ajfa-14627	2	29	landscape	landscape	NOUN
ajfa-14627	2	30	,	,	PUNCT
ajfa-14627	2	31	this	this	DET
ajfa-14627	2	32	article	article	NOUN
ajfa-14627	2	33	proposes	propose	VERB
ajfa-14627	2	34	a	a	DET
ajfa-14627	2	35	different	different	ADJ
ajfa-14627	2	36	approach	approach	NOUN
ajfa-14627	2	37	.	.	PUNCT
ajfa-14627	3	1	instead	instead	ADV
ajfa-14627	3	2	of	of	ADP
ajfa-14627	3	3	focusing	focus	VERB
ajfa-14627	3	4	on	on	ADP
ajfa-14627	3	5	definitions	definition	NOUN
ajfa-14627	3	6	,	,	PUNCT
ajfa-14627	3	7	terminology	terminology	NOUN
ajfa-14627	3	8	,	,	PUNCT
ajfa-14627	3	9	or	or	CCONJ
ajfa-14627	3	10	assessing	assess	VERB
ajfa-14627	3	11	potential	potential	ADJ
ajfa-14627	3	12	impacts	impact	NOUN
ajfa-14627	3	13	at	at	ADP
ajfa-14627	3	14	a	a	DET
ajfa-14627	3	15	higher	high	ADJ
ajfa-14627	3	16	level	level	NOUN
ajfa-14627	3	17	or	or	CCONJ
ajfa-14627	3	18	through	through	ADP
ajfa-14627	3	19	a	a	DET
ajfa-14627	3	20	broad	broad	ADJ
ajfa-14627	3	21	scope	scope	NOUN
ajfa-14627	3	22	of	of	ADP
ajfa-14627	3	23	possible	possible	ADJ
ajfa-14627	3	24	applications	application	NOUN
ajfa-14627	3	25	,	,	PUNCT
ajfa-14627	3	26	this	this	DET
ajfa-14627	3	27	research	research	NOUN
ajfa-14627	3	28	examines	examine	VERB
ajfa-14627	3	29	certain	certain	ADJ
ajfa-14627	3	30	specific	specific	ADJ
ajfa-14627	3	31	trends	trend	NOUN
ajfa-14627	3	32	and	and	CCONJ
ajfa-14627	3	33	aspects	aspect	NOUN
ajfa-14627	3	34	of	of	ADP
ajfa-14627	3	35	these	these	DET
ajfa-14627	3	36	technologies	technology	NOUN
ajfa-14627	3	37	and	and	CCONJ
ajfa-14627	3	38	the	the	DET
ajfa-14627	3	39	impacts	impact	NOUN
ajfa-14627	3	40	they	they	PRON
ajfa-14627	3	41	will	will	AUX
ajfa-14627	3	42	generate	generate	VERB
ajfa-14627	3	43	on	on	ADP
ajfa-14627	3	44	the	the	DET
ajfa-14627	3	45	profession	profession	NOUN
ajfa-14627	3	46	.	.	PUNCT
ajfa-14627	4	1	definitions	definition	NOUN
ajfa-14627	4	2	and	and	CCONJ
ajfa-14627	4	3	work	work	NOUN
ajfa-14627	4	4	terminology	terminology	NOUN
ajfa-14627	4	5	will	will	AUX
ajfa-14627	4	6	,	,	PUNCT
ajfa-14627	4	7	of	of	ADP
ajfa-14627	4	8	course	course	NOUN
ajfa-14627	4	9	,	,	PUNCT
ajfa-14627	4	10	be	be	AUX
ajfa-14627	4	11	a	a	DET
ajfa-14627	4	12	part	part	NOUN
ajfa-14627	4	13	of	of	ADP
ajfa-14627	4	14	this	this	DET
ajfa-14627	4	15	research	research	NOUN
ajfa-14627	4	16	,	,	PUNCT
ajfa-14627	4	17	but	but	CCONJ
ajfa-14627	4	18	that	that	PRON
ajfa-14627	4	19	does	do	AUX
ajfa-14627	4	20	not	not	PART
ajfa-14627	4	21	form	form	VERB
ajfa-14627	4	22	the	the	DET
ajfa-14627	4	23	core	core	NOUN
ajfa-14627	4	24	of	of	ADP
ajfa-14627	4	25	this	this	DET
ajfa-14627	4	26	piece	piece	NOUN
ajfa-14627	4	27	.	.	PUNCT
ajfa-14627	5	1	rather	rather	ADV
ajfa-14627	5	2	,	,	PUNCT
ajfa-14627	5	3	and	and	CCONJ
ajfa-14627	5	4	written	write	VERB
ajfa-14627	5	5	with	with	ADP
ajfa-14627	5	6	both	both	CCONJ
ajfa-14627	5	7	a	a	DET
ajfa-14627	5	8	practitioner	practitioner	NOUN
ajfa-14627	5	9	and	and	CCONJ
ajfa-14627	5	10	academic	academic	ADJ
ajfa-14627	5	11	audience	audience	NOUN
ajfa-14627	5	12	in	in	ADP
ajfa-14627	5	13	mind	mind	NOUN
ajfa-14627	5	14	,	,	PUNCT
ajfa-14627	5	15	certain	certain	ADJ
ajfa-14627	5	16	emerging	emerge	VERB
ajfa-14627	5	17	topics	topic	NOUN
ajfa-14627	5	18	such	such	ADJ
ajfa-14627	5	19	and	and	CCONJ
ajfa-14627	5	20	applications	application	NOUN
ajfa-14627	5	21	built	build	VERB
ajfa-14627	5	22	on	on	ADP
ajfa-14627	5	23	top	top	NOUN
ajfa-14627	5	24	of	of	ADP
ajfa-14627	5	25	blockchain	blockchain	PROPN
ajfa-14627	5	26	technology	technology	PROPN
ajfa-14627	5	27	,	,	PUNCT
ajfa-14627	5	28	as	as	ADV
ajfa-14627	5	29	well	well	ADV
ajfa-14627	5	30	as	as	ADP
ajfa-14627	5	31	implementation	implementation	NOUN
ajfa-14627	5	32	issues	issue	NOUN
ajfa-14627	5	33	connected	connect	VERB
ajfa-14627	5	34	to	to	ADP
ajfa-14627	5	35	other	other	ADJ
ajfa-14627	5	36	emerging	emerge	VERB
ajfa-14627	5	37	issues	issue	NOUN
ajfa-14627	5	38	,	,	PUNCT
ajfa-14627	5	39	are	be	AUX
ajfa-14627	5	40	the	the	DET
ajfa-14627	5	41	core	core	NOUN
ajfa-14627	5	42	of	of	ADP
ajfa-14627	5	43	this	this	DET
ajfa-14627	5	44	piece	piece	NOUN
ajfa-14627	5	45	.	.	PUNCT
ajfa-14627	6	1	keywords	keyword	NOUN
ajfa-14627	6	2	:	:	PUNCT
ajfa-14627	7	1	blockchain	blockchain	NOUN
ajfa-14627	7	2	,	,	PUNCT
ajfa-14627	7	3	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	7	4	,	,	PUNCT
ajfa-14627	7	5	accounting	accounting	NOUN
ajfa-14627	7	6	,	,	PUNCT
ajfa-14627	7	7	strategic	strategic	ADJ
ajfa-14627	7	8	,	,	PUNCT
ajfa-14627	7	9	stablecoins	stablecoin	NOUN
ajfa-14627	7	10	asian	asian	ADJ
ajfa-14627	7	11	journal	journal	PROPN
ajfa-14627	7	12	of	of	ADP
ajfa-14627	7	13	finance	finance	PROPN
ajfa-14627	7	14	&	&	CCONJ
ajfa-14627	7	15	accounting	accounting	PROPN
ajfa-14627	7	16	issn	issn	PROPN
ajfa-14627	7	17	1946	1946	NUM
ajfa-14627	7	18	-	-	PUNCT
ajfa-14627	7	19	052x	052x	PROPN
ajfa-14627	7	20	2019	2019	NUM
ajfa-14627	7	21	,	,	PUNCT
ajfa-14627	7	22	vol	vol	NOUN
ajfa-14627	7	23	.	.	PROPN
ajfa-14627	7	24	11	11	NUM
ajfa-14627	7	25	,	,	PUNCT
ajfa-14627	7	26	no	no	INTJ
ajfa-14627	7	27	.	.	NOUN
ajfa-14627	7	28	1	1	NUM
ajfa-14627	7	29	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14627	7	30	170	170	NUM
ajfa-14627	7	31	1	1	NUM
ajfa-14627	7	32	.	.	PUNCT
ajfa-14627	7	33	introduction	introduction	NOUN
ajfa-14627	7	34	approaching	approach	VERB
ajfa-14627	7	35	the	the	DET
ajfa-14627	7	36	area	area	NOUN
ajfa-14627	7	37	of	of	ADP
ajfa-14627	7	38	emerging	emerge	VERB
ajfa-14627	7	39	technologies	technology	NOUN
ajfa-14627	7	40	in	in	ADP
ajfa-14627	7	41	such	such	DET
ajfa-14627	7	42	a	a	DET
ajfa-14627	7	43	definitive	definitive	ADJ
ajfa-14627	7	44	,	,	PUNCT
ajfa-14627	7	45	and	and	CCONJ
ajfa-14627	7	46	somewhat	somewhat	ADV
ajfa-14627	7	47	narrow	narrow	ADJ
ajfa-14627	7	48	lens	lens	NOUN
ajfa-14627	7	49	may	may	AUX
ajfa-14627	7	50	appear	appear	VERB
ajfa-14627	7	51	to	to	ADP
ajfa-14627	7	52	some	some	PRON
ajfa-14627	7	53	as	as	ADP
ajfa-14627	7	54	artificially	artificially	ADV
ajfa-14627	7	55	narrow	narrow	ADJ
ajfa-14627	7	56	or	or	CCONJ
ajfa-14627	7	57	limiting	limit	VERB
ajfa-14627	7	58	,	,	PUNCT
ajfa-14627	7	59	but	but	CCONJ
ajfa-14627	7	60	that	that	PRON
ajfa-14627	7	61	is	be	AUX
ajfa-14627	7	62	an	an	DET
ajfa-14627	7	63	incomplete	incomplete	ADJ
ajfa-14627	7	64	view	view	NOUN
ajfa-14627	7	65	.	.	PUNCT
ajfa-14627	8	1	simply	simply	ADV
ajfa-14627	8	2	put	put	VERB
ajfa-14627	8	3	,	,	PUNCT
ajfa-14627	8	4	numerous	numerous	ADJ
ajfa-14627	8	5	research	research	NOUN
ajfa-14627	8	6	,	,	PUNCT
ajfa-14627	8	7	studies	study	NOUN
ajfa-14627	8	8	,	,	PUNCT
ajfa-14627	8	9	and	and	CCONJ
ajfa-14627	8	10	papers	paper	NOUN
ajfa-14627	8	11	examine	examine	VERB
ajfa-14627	8	12	the	the	DET
ajfa-14627	8	13	potential	potential	NOUN
ajfa-14627	8	14	of	of	ADP
ajfa-14627	8	15	emerging	emerge	VERB
ajfa-14627	8	16	technology	technology	NOUN
ajfa-14627	8	17	to	to	PART
ajfa-14627	8	18	have	have	VERB
ajfa-14627	8	19	sweeping	sweeping	ADJ
ajfa-14627	8	20	changes	change	NOUN
ajfa-14627	8	21	at	at	ADP
ajfa-14627	8	22	different	different	ADJ
ajfa-14627	8	23	phases	phase	NOUN
ajfa-14627	8	24	of	of	ADP
ajfa-14627	8	25	the	the	DET
ajfa-14627	8	26	financial	financial	ADJ
ajfa-14627	8	27	services	service	NOUN
ajfa-14627	8	28	landscape	landscape	NOUN
ajfa-14627	8	29	,	,	PUNCT
ajfa-14627	8	30	and	and	CCONJ
ajfa-14627	8	31	in	in	ADP
ajfa-14627	8	32	order	order	NOUN
ajfa-14627	8	33	to	to	PART
ajfa-14627	8	34	add	add	VERB
ajfa-14627	8	35	substantially	substantially	ADV
ajfa-14627	8	36	to	to	ADP
ajfa-14627	8	37	this	this	DET
ajfa-14627	8	38	existing	exist	VERB
ajfa-14627	8	39	literature	literature	NOUN
ajfa-14627	8	40	base	base	NOUN
ajfa-14627	8	41	,	,	PUNCT
ajfa-14627	8	42	this	this	DET
ajfa-14627	8	43	research	research	NOUN
ajfa-14627	8	44	examines	examine	VERB
ajfa-14627	8	45	other	other	ADJ
ajfa-14627	8	46	area	area	NOUN
ajfa-14627	8	47	.	.	PUNCT
ajfa-14627	9	1	be	be	AUX
ajfa-14627	9	2	they	they	PRON
ajfa-14627	9	3	next	next	ADJ
ajfa-14627	9	4	step	step	NOUN
ajfa-14627	9	5	applications	application	NOUN
ajfa-14627	9	6	such	such	ADJ
ajfa-14627	9	7	as	as	ADP
ajfa-14627	9	8	stablecoins	stablecoin	NOUN
ajfa-14627	9	9	,	,	PUNCT
ajfa-14627	9	10	the	the	DET
ajfa-14627	9	11	assemblage	assemblage	NOUN
ajfa-14627	9	12	of	of	ADP
ajfa-14627	9	13	proposed	propose	VERB
ajfa-14627	9	14	best	good	ADJ
ajfa-14627	9	15	practices	practice	NOUN
ajfa-14627	9	16	,	,	PUNCT
ajfa-14627	9	17	or	or	CCONJ
ajfa-14627	9	18	the	the	DET
ajfa-14627	9	19	compilation	compilation	NOUN
ajfa-14627	9	20	of	of	ADP
ajfa-14627	9	21	questions	question	NOUN
ajfa-14627	9	22	and	and	CCONJ
ajfa-14627	9	23	considerations	consideration	NOUN
ajfa-14627	9	24	to	to	PART
ajfa-14627	9	25	take	take	VERB
ajfa-14627	9	26	into	into	ADP
ajfa-14627	9	27	account	account	NOUN
ajfa-14627	9	28	when	when	SCONJ
ajfa-14627	9	29	implementing	implement	VERB
ajfa-14627	9	30	said	say	VERB
ajfa-14627	9	31	technology	technology	NOUN
ajfa-14627	9	32	tools	tool	NOUN
ajfa-14627	9	33	,	,	PUNCT
ajfa-14627	9	34	this	this	DET
ajfa-14627	9	35	research	research	NOUN
ajfa-14627	9	36	is	be	AUX
ajfa-14627	9	37	meant	mean	VERB
ajfa-14627	9	38	to	to	PART
ajfa-14627	9	39	be	be	AUX
ajfa-14627	9	40	further	far	ADV
ajfa-14627	9	41	developed	develop	VERB
ajfa-14627	9	42	,	,	PUNCT
ajfa-14627	9	43	refined	refine	VERB
ajfa-14627	9	44	,	,	PUNCT
ajfa-14627	9	45	and	and	CCONJ
ajfa-14627	9	46	utilized	utilize	VERB
ajfa-14627	9	47	over	over	ADP
ajfa-14627	9	48	time	time	NOUN
ajfa-14627	9	49	.	.	PUNCT
ajfa-14627	10	1	in	in	ADP
ajfa-14627	10	2	other	other	ADJ
ajfa-14627	10	3	words	word	NOUN
ajfa-14627	10	4	,	,	PUNCT
ajfa-14627	10	5	the	the	DET
ajfa-14627	10	6	underlying	underlie	VERB
ajfa-14627	10	7	goal	goal	NOUN
ajfa-14627	10	8	of	of	ADP
ajfa-14627	10	9	this	this	DET
ajfa-14627	10	10	research	research	NOUN
ajfa-14627	10	11	and	and	CCONJ
ajfa-14627	10	12	analysis	analysis	NOUN
ajfa-14627	10	13	embedded	embed	VERB
ajfa-14627	10	14	therein	therein	ADV
ajfa-14627	10	15	is	be	AUX
ajfa-14627	10	16	not	not	PART
ajfa-14627	10	17	to	to	PART
ajfa-14627	10	18	simply	simply	ADV
ajfa-14627	10	19	outline	outline	VERB
ajfa-14627	10	20	broader	broad	ADJ
ajfa-14627	10	21	guidance	guidance	NOUN
ajfa-14627	10	22	or	or	CCONJ
ajfa-14627	10	23	policy	policy	NOUN
ajfa-14627	10	24	,	,	PUNCT
ajfa-14627	10	25	but	but	CCONJ
ajfa-14627	10	26	to	to	PART
ajfa-14627	10	27	analyze	analyze	VERB
ajfa-14627	10	28	specific	specific	ADJ
ajfa-14627	10	29	iterations	iteration	NOUN
ajfa-14627	10	30	of	of	ADP
ajfa-14627	10	31	advanced	advanced	ADJ
ajfa-14627	10	32	technologies	technology	NOUN
ajfa-14627	10	33	and	and	CCONJ
ajfa-14627	10	34	provide	provide	VERB
ajfa-14627	10	35	specific	specific	ADJ
ajfa-14627	10	36	proposed	propose	VERB
ajfa-14627	10	37	solutions	solution	NOUN
ajfa-14627	10	38	to	to	PART
ajfa-14627	10	39	address	address	VERB
ajfa-14627	10	40	pain	pain	NOUN
ajfa-14627	10	41	points	point	NOUN
ajfa-14627	10	42	along	along	ADP
ajfa-14627	10	43	the	the	DET
ajfa-14627	10	44	way	way	NOUN
ajfa-14627	10	45	.	.	PUNCT
ajfa-14627	11	1	that	that	PRON
ajfa-14627	11	2	said	say	VERB
ajfa-14627	11	3	,	,	PUNCT
ajfa-14627	11	4	prior	prior	ADV
ajfa-14627	11	5	to	to	ADP
ajfa-14627	11	6	reviewing	review	VERB
ajfa-14627	11	7	these	these	DET
ajfa-14627	11	8	situations	situation	NOUN
ajfa-14627	11	9	and	and	CCONJ
ajfa-14627	11	10	applications	application	NOUN
ajfa-14627	11	11	,	,	PUNCT
ajfa-14627	11	12	it	it	PRON
ajfa-14627	11	13	appears	appear	VERB
ajfa-14627	11	14	appropriate	appropriate	ADJ
ajfa-14627	11	15	to	to	PART
ajfa-14627	11	16	first	first	ADV
ajfa-14627	11	17	establish	establish	VERB
ajfa-14627	11	18	working	work	VERB
ajfa-14627	11	19	definitions	definition	NOUN
ajfa-14627	11	20	for	for	ADP
ajfa-14627	11	21	the	the	DET
ajfa-14627	11	22	purposes	purpose	NOUN
ajfa-14627	11	23	of	of	ADP
ajfa-14627	11	24	this	this	DET
ajfa-14627	11	25	paper	paper	NOUN
ajfa-14627	11	26	and	and	CCONJ
ajfa-14627	11	27	further	further	ADJ
ajfa-14627	11	28	discussion	discussion	NOUN
ajfa-14627	11	29	.	.	PUNCT
ajfa-14627	12	1	this	this	DET
ajfa-14627	12	2	research	research	NOUN
ajfa-14627	12	3	and	and	CCONJ
ajfa-14627	12	4	analysis	analysis	NOUN
ajfa-14627	12	5	contained	contain	VERB
ajfa-14627	12	6	within	within	ADP
ajfa-14627	12	7	this	this	DET
ajfa-14627	12	8	article	article	NOUN
ajfa-14627	12	9	were	be	AUX
ajfa-14627	12	10	developed	develop	VERB
ajfa-14627	12	11	and	and	CCONJ
ajfa-14627	12	12	written	write	VERB
ajfa-14627	12	13	with	with	ADP
ajfa-14627	12	14	both	both	CCONJ
ajfa-14627	12	15	an	an	DET
ajfa-14627	12	16	academic	academic	ADJ
ajfa-14627	12	17	and	and	CCONJ
ajfa-14627	12	18	practitioner	practitioner	NOUN
ajfa-14627	12	19	audience	audience	NOUN
ajfa-14627	12	20	in	in	ADP
ajfa-14627	12	21	mind	mind	NOUN
ajfa-14627	12	22	.	.	PUNCT
ajfa-14627	13	1	drilling	drill	VERB
ajfa-14627	13	2	down	down	ADP
ajfa-14627	13	3	,	,	PUNCT
ajfa-14627	13	4	and	and	CCONJ
ajfa-14627	13	5	taking	take	VERB
ajfa-14627	13	6	into	into	ADP
ajfa-14627	13	7	account	account	NOUN
ajfa-14627	13	8	that	that	SCONJ
ajfa-14627	13	9	the	the	DET
ajfa-14627	13	10	blockchain	blockchain	PROPN
ajfa-14627	13	11	ecosystem	ecosystem	PROPN
ajfa-14627	13	12	continues	continue	VERB
ajfa-14627	13	13	to	to	PART
ajfa-14627	13	14	evolve	evolve	VERB
ajfa-14627	13	15	rapidly	rapidly	ADV
ajfa-14627	13	16	,	,	PUNCT
ajfa-14627	13	17	the	the	DET
ajfa-14627	13	18	purpose	purpose	NOUN
ajfa-14627	13	19	of	of	ADP
ajfa-14627	13	20	this	this	DET
ajfa-14627	13	21	research	research	NOUN
ajfa-14627	13	22	is	be	AUX
ajfa-14627	13	23	to	to	PART
ajfa-14627	13	24	provide	provide	VERB
ajfa-14627	13	25	readers	reader	NOUN
ajfa-14627	13	26	and	and	CCONJ
ajfa-14627	13	27	users	user	NOUN
ajfa-14627	13	28	with	with	ADP
ajfa-14627	13	29	appropriate	appropriate	ADJ
ajfa-14627	13	30	working	work	VERB
ajfa-14627	13	31	definitions	definition	NOUN
ajfa-14627	13	32	and	and	CCONJ
ajfa-14627	13	33	terminology	terminology	NOUN
ajfa-14627	13	34	to	to	PART
ajfa-14627	13	35	conduct	conduct	VERB
ajfa-14627	13	36	further	further	ADJ
ajfa-14627	13	37	analyses	analysis	NOUN
ajfa-14627	13	38	and	and	CCONJ
ajfa-14627	13	39	research	research	NOUN
ajfa-14627	13	40	.	.	PUNCT
ajfa-14627	14	1	2	2	X
ajfa-14627	14	2	.	.	X
ajfa-14627	14	3	working	work	VERB
ajfa-14627	14	4	definitions	definition	NOUN
ajfa-14627	14	5	not	not	PART
ajfa-14627	14	6	meant	mean	VERB
ajfa-14627	14	7	to	to	PART
ajfa-14627	14	8	be	be	AUX
ajfa-14627	14	9	all	all	PRON
ajfa-14627	14	10	inclusive	inclusive	ADJ
ajfa-14627	14	11	nor	nor	CCONJ
ajfa-14627	14	12	uniquely	uniquely	ADV
ajfa-14627	14	13	authoritative	authoritative	ADJ
ajfa-14627	14	14	in	in	ADP
ajfa-14627	14	15	nature	nature	NOUN
ajfa-14627	14	16	,	,	PUNCT
ajfa-14627	14	17	the	the	DET
ajfa-14627	14	18	definitions	definition	NOUN
ajfa-14627	14	19	included	include	VERB
ajfa-14627	14	20	below	below	ADV
ajfa-14627	14	21	should	should	AUX
ajfa-14627	14	22	be	be	AUX
ajfa-14627	14	23	used	use	VERB
ajfa-14627	14	24	as	as	ADP
ajfa-14627	14	25	a	a	DET
ajfa-14627	14	26	framework	framework	NOUN
ajfa-14627	14	27	and	and	CCONJ
ajfa-14627	14	28	starting	starting	NOUN
ajfa-14627	14	29	point	point	NOUN
ajfa-14627	14	30	for	for	ADP
ajfa-14627	14	31	further	further	ADJ
ajfa-14627	14	32	conversation	conversation	NOUN
ajfa-14627	14	33	,	,	PUNCT
ajfa-14627	14	34	analysis	analysis	NOUN
ajfa-14627	14	35	,	,	PUNCT
ajfa-14627	14	36	and	and	CCONJ
ajfa-14627	14	37	research	research	NOUN
ajfa-14627	14	38	in	in	ADP
ajfa-14627	14	39	this	this	DET
ajfa-14627	14	40	space	space	NOUN
ajfa-14627	14	41	.	.	PUNCT
ajfa-14627	15	1	2.1	2.1	NUM
ajfa-14627	15	2	blockchain	blockchain	NOUN
ajfa-14627	15	3	for	for	ADP
ajfa-14627	15	4	the	the	DET
ajfa-14627	15	5	purposes	purpose	NOUN
ajfa-14627	15	6	of	of	ADP
ajfa-14627	15	7	this	this	DET
ajfa-14627	15	8	research	research	NOUN
ajfa-14627	15	9	blockchain	blockchain	NOUN
ajfa-14627	15	10	can	can	AUX
ajfa-14627	15	11	be	be	AUX
ajfa-14627	15	12	thought	think	VERB
ajfa-14627	15	13	of	of	ADP
ajfa-14627	15	14	as	as	ADP
ajfa-14627	15	15	a	a	DET
ajfa-14627	15	16	decentralized	decentralize	VERB
ajfa-14627	15	17	and	and	CCONJ
ajfa-14627	15	18	distributed	distribute	VERB
ajfa-14627	15	19	database	database	NOUN
ajfa-14627	15	20	for	for	ADP
ajfa-14627	15	21	the	the	DET
ajfa-14627	15	22	sharing	sharing	NOUN
ajfa-14627	15	23	of	of	ADP
ajfa-14627	15	24	information	information	NOUN
ajfa-14627	15	25	between	between	ADP
ajfa-14627	15	26	network	network	NOUN
ajfa-14627	15	27	members	member	NOUN
ajfa-14627	15	28	.	.	PUNCT
ajfa-14627	16	1	this	this	DET
ajfa-14627	16	2	information	information	NOUN
ajfa-14627	16	3	is	be	AUX
ajfa-14627	16	4	shared	share	VERB
ajfa-14627	16	5	and	and	CCONJ
ajfa-14627	16	6	updated	update	VERB
ajfa-14627	16	7	on	on	ADP
ajfa-14627	16	8	a	a	DET
ajfa-14627	16	9	nearly	nearly	ADV
ajfa-14627	16	10	continuous	continuous	ADJ
ajfa-14627	16	11	basis	basis	NOUN
ajfa-14627	16	12	,	,	PUNCT
ajfa-14627	16	13	and	and	CCONJ
ajfa-14627	16	14	is	be	AUX
ajfa-14627	16	15	done	do	VERB
ajfa-14627	16	16	so	so	ADV
ajfa-14627	16	17	utilizing	utilize	VERB
ajfa-14627	16	18	various	various	ADJ
ajfa-14627	16	19	forms	form	NOUN
ajfa-14627	16	20	of	of	ADP
ajfa-14627	16	21	encryption	encryption	NOUN
ajfa-14627	16	22	.	.	PUNCT
ajfa-14627	17	1	to	to	ADP
ajfa-14627	17	2	date	date	NOUN
ajfa-14627	17	3	,	,	PUNCT
ajfa-14627	17	4	these	these	DET
ajfa-14627	17	5	encryption	encryption	NOUN
ajfa-14627	17	6	protocols	protocol	NOUN
ajfa-14627	17	7	have	have	AUX
ajfa-14627	17	8	proved	prove	VERB
ajfa-14627	17	9	extremely	extremely	ADV
ajfa-14627	17	10	resistant	resistant	ADJ
ajfa-14627	17	11	to	to	ADP
ajfa-14627	17	12	hacking	hack	VERB
ajfa-14627	17	13	attempts	attempt	NOUN
ajfa-14627	17	14	,	,	PUNCT
ajfa-14627	17	15	and	and	CCONJ
ajfa-14627	17	16	has	have	AUX
ajfa-14627	17	17	generated	generate	VERB
ajfa-14627	17	18	substantial	substantial	ADJ
ajfa-14627	17	19	innovation	innovation	NOUN
ajfa-14627	17	20	throughout	throughout	ADP
ajfa-14627	17	21	the	the	DET
ajfa-14627	17	22	business	business	NOUN
ajfa-14627	17	23	landscape	landscape	NOUN
ajfa-14627	17	24	(	(	PUNCT
ajfa-14627	17	25	lewis	lewis	PROPN
ajfa-14627	17	26	,	,	PUNCT
ajfa-14627	17	27	mcpartland	mcpartland	NOUN
ajfa-14627	17	28	,	,	PUNCT
ajfa-14627	17	29	and	and	CCONJ
ajfa-14627	17	30	ranjan	ranjan	PROPN
ajfa-14627	17	31	,	,	PUNCT
ajfa-14627	17	32	2017	2017	NUM
ajfa-14627	17	33	)	)	PUNCT
ajfa-14627	17	34	.	.	PUNCT
ajfa-14627	18	1	2.2	2.2	NUM
ajfa-14627	18	2	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	18	3	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	18	4	represent	represent	VERB
ajfa-14627	18	5	perhaps	perhaps	ADV
ajfa-14627	18	6	the	the	DET
ajfa-14627	18	7	most	most	ADV
ajfa-14627	18	8	well	well	ADV
ajfa-14627	18	9	known	know	VERB
ajfa-14627	18	10	and	and	CCONJ
ajfa-14627	18	11	commonly	commonly	ADV
ajfa-14627	18	12	used	use	VERB
ajfa-14627	18	13	application	application	NOUN
ajfa-14627	18	14	to	to	PART
ajfa-14627	18	15	run	run	VERB
ajfa-14627	18	16	on	on	ADP
ajfa-14627	18	17	blockchain	blockchain	PROPN
ajfa-14627	18	18	technologies	technology	NOUN
ajfa-14627	18	19	,	,	PUNCT
ajfa-14627	18	20	but	but	CCONJ
ajfa-14627	18	21	are	be	AUX
ajfa-14627	18	22	not	not	PART
ajfa-14627	18	23	equivalent	equivalent	ADJ
ajfa-14627	18	24	in	in	ADP
ajfa-14627	18	25	nature	nature	NOUN
ajfa-14627	18	26	.	.	PUNCT
ajfa-14627	19	1	in	in	ADP
ajfa-14627	19	2	other	other	ADJ
ajfa-14627	19	3	words	word	NOUN
ajfa-14627	19	4	,	,	PUNCT
ajfa-14627	19	5	in	in	ADP
ajfa-14627	19	6	order	order	NOUN
ajfa-14627	19	7	to	to	ADP
ajfa-14627	19	8	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	19	9	to	to	ADP
ajfa-14627	19	10	function	function	VERB
ajfa-14627	19	11	,	,	PUNCT
ajfa-14627	19	12	they	they	PRON
ajfa-14627	19	13	must	must	AUX
ajfa-14627	19	14	utilize	utilize	VERB
ajfa-14627	19	15	an	an	DET
ajfa-14627	19	16	underlying	underlie	VERB
ajfa-14627	19	17	blockchain	blockchain	NOUN
ajfa-14627	19	18	platform	platform	NOUN
ajfa-14627	19	19	.	.	PUNCT
ajfa-14627	20	1	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	20	2	are	be	AUX
ajfa-14627	20	3	,	,	PUNCT
ajfa-14627	20	4	in	in	ADP
ajfa-14627	20	5	theory	theory	NOUN
ajfa-14627	20	6	,	,	PUNCT
ajfa-14627	20	7	digital	digital	ADJ
ajfa-14627	20	8	assets	asset	NOUN
ajfa-14627	20	9	that	that	PRON
ajfa-14627	20	10	can	can	AUX
ajfa-14627	20	11	be	be	AUX
ajfa-14627	20	12	used	use	VERB
ajfa-14627	20	13	as	as	ADP
ajfa-14627	20	14	currency	currency	NOUN
ajfa-14627	20	15	alternatives	alternative	NOUN
ajfa-14627	20	16	but	but	CCONJ
ajfa-14627	20	17	are	be	AUX
ajfa-14627	20	18	not	not	PART
ajfa-14627	20	19	backed	back	VERB
ajfa-14627	20	20	or	or	CCONJ
ajfa-14627	20	21	supported	support	VERB
ajfa-14627	20	22	by	by	ADP
ajfa-14627	20	23	a	a	DET
ajfa-14627	20	24	centralized	centralized	ADJ
ajfa-14627	20	25	institution	institution	NOUN
ajfa-14627	20	26	such	such	ADJ
ajfa-14627	20	27	as	as	ADP
ajfa-14627	20	28	a	a	DET
ajfa-14627	20	29	national	national	ADJ
ajfa-14627	20	30	government	government	NOUN
ajfa-14627	20	31	or	or	CCONJ
ajfa-14627	20	32	central	central	ADJ
ajfa-14627	20	33	bank	bank	NOUN
ajfa-14627	20	34	(	(	PUNCT
ajfa-14627	20	35	sontakke	sontakke	PROPN
ajfa-14627	20	36	&	&	CCONJ
ajfa-14627	20	37	ghaisas	ghaisas	PROPN
ajfa-14627	20	38	,	,	PUNCT
ajfa-14627	20	39	2017	2017	NUM
ajfa-14627	20	40	)	)	PUNCT
ajfa-14627	20	41	.	.	PUNCT
ajfa-14627	21	1	2.3	2.3	NUM
ajfa-14627	21	2	artificial	artificial	ADJ
ajfa-14627	21	3	intelligence	intelligence	NOUN
ajfa-14627	21	4	artificial	artificial	ADJ
ajfa-14627	21	5	intelligence	intelligence	NOUN
ajfa-14627	21	6	,	,	PUNCT
ajfa-14627	21	7	or	or	CCONJ
ajfa-14627	21	8	ai	ai	VERB
ajfa-14627	21	9	,	,	PUNCT
ajfa-14627	21	10	represents	represent	VERB
ajfa-14627	21	11	a	a	DET
ajfa-14627	21	12	computer	computer	NOUN
ajfa-14627	21	13	program	program	NOUN
ajfa-14627	21	14	or	or	CCONJ
ajfa-14627	21	15	suite	suite	NOUN
ajfa-14627	21	16	of	of	ADP
ajfa-14627	21	17	programs	program	NOUN
ajfa-14627	21	18	that	that	PRON
ajfa-14627	21	19	are	be	AUX
ajfa-14627	21	20	able	able	ADJ
ajfa-14627	21	21	to	to	PART
ajfa-14627	21	22	either	either	CCONJ
ajfa-14627	21	23	augment	augment	VERB
ajfa-14627	21	24	or	or	CCONJ
ajfa-14627	21	25	replace	replace	VERB
ajfa-14627	21	26	human	human	ADJ
ajfa-14627	21	27	oversight	oversight	NOUN
ajfa-14627	21	28	and	and	CCONJ
ajfa-14627	21	29	engagement	engagement	NOUN
ajfa-14627	21	30	within	within	ADP
ajfa-14627	21	31	either	either	CCONJ
ajfa-14627	21	32	an	an	DET
ajfa-14627	21	33	aspect	aspect	NOUN
ajfa-14627	21	34	of	of	ADP
ajfa-14627	21	35	a	a	DET
ajfa-14627	21	36	asian	asian	ADJ
ajfa-14627	21	37	journal	journal	NOUN
ajfa-14627	21	38	of	of	ADP
ajfa-14627	21	39	finance	finance	PROPN
ajfa-14627	21	40	&	&	CCONJ
ajfa-14627	21	41	accounting	accounting	PROPN
ajfa-14627	21	42	issn	issn	PROPN
ajfa-14627	21	43	1946	1946	NUM
ajfa-14627	21	44	-	-	PUNCT
ajfa-14627	21	45	052x	052x	PROPN
ajfa-14627	21	46	2019	2019	NUM
ajfa-14627	21	47	,	,	PUNCT
ajfa-14627	21	48	vol	vol	NOUN
ajfa-14627	21	49	.	.	PROPN
ajfa-14627	21	50	11	11	NUM
ajfa-14627	21	51	,	,	PUNCT
ajfa-14627	21	52	no	no	INTJ
ajfa-14627	21	53	.	.	NOUN
ajfa-14627	21	54	1	1	NUM
ajfa-14627	21	55	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14627	21	56	171	171	NUM
ajfa-14627	21	57	process	process	NOUN
ajfa-14627	21	58	or	or	CCONJ
ajfa-14627	21	59	an	an	DET
ajfa-14627	21	60	entire	entire	ADJ
ajfa-14627	21	61	business	business	NOUN
ajfa-14627	21	62	process	process	NOUN
ajfa-14627	21	63	.	.	PUNCT
ajfa-14627	22	1	2.4	2.4	NUM
ajfa-14627	22	2	robotic	robotic	ADJ
ajfa-14627	22	3	process	process	NOUN
ajfa-14627	22	4	automation	automation	NOUN
ajfa-14627	22	5	robotic	robotic	ADJ
ajfa-14627	22	6	process	process	NOUN
ajfa-14627	22	7	,	,	PUNCT
ajfa-14627	22	8	or	or	CCONJ
ajfa-14627	22	9	rpa	rpa	PROPN
ajfa-14627	22	10	,	,	PUNCT
ajfa-14627	22	11	can	can	AUX
ajfa-14627	22	12	be	be	AUX
ajfa-14627	22	13	summarized	summarize	VERB
ajfa-14627	22	14	as	as	ADP
ajfa-14627	22	15	the	the	DET
ajfa-14627	22	16	implementation	implementation	NOUN
ajfa-14627	22	17	of	of	ADP
ajfa-14627	22	18	certain	certain	ADJ
ajfa-14627	22	19	software	software	NOUN
ajfa-14627	22	20	programs	program	NOUN
ajfa-14627	22	21	or	or	CCONJ
ajfa-14627	22	22	tools	tool	NOUN
ajfa-14627	22	23	to	to	PART
ajfa-14627	22	24	help	help	VERB
ajfa-14627	22	25	with	with	ADP
ajfa-14627	22	26	the	the	DET
ajfa-14627	22	27	automation	automation	NOUN
ajfa-14627	22	28	of	of	ADP
ajfa-14627	22	29	business	business	NOUN
ajfa-14627	22	30	processes	process	NOUN
ajfa-14627	22	31	within	within	ADP
ajfa-14627	22	32	an	an	DET
ajfa-14627	22	33	organization	organization	NOUN
ajfa-14627	22	34	.	.	PUNCT
ajfa-14627	23	1	additionally	additionally	ADV
ajfa-14627	23	2	,	,	PUNCT
ajfa-14627	23	3	it	it	PRON
ajfa-14627	23	4	is	be	AUX
ajfa-14627	23	5	also	also	ADV
ajfa-14627	23	6	perceived	perceive	VERB
ajfa-14627	23	7	or	or	CCONJ
ajfa-14627	23	8	viewed	view	VERB
ajfa-14627	23	9	as	as	ADP
ajfa-14627	23	10	a	a	DET
ajfa-14627	23	11	stepping	stepping	ADJ
ajfa-14627	23	12	stone	stone	NOUN
ajfa-14627	23	13	to	to	ADP
ajfa-14627	23	14	a	a	DET
ajfa-14627	23	15	full	full	ADJ
ajfa-14627	23	16	artificial	artificial	ADJ
ajfa-14627	23	17	intelligence	intelligence	NOUN
ajfa-14627	23	18	implementation	implementation	NOUN
ajfa-14627	23	19	program	program	NOUN
ajfa-14627	23	20	.	.	PUNCT
ajfa-14627	24	1	3	3	X
ajfa-14627	24	2	.	.	X
ajfa-14627	24	3	emerging	emerge	VERB
ajfa-14627	24	4	topics	topic	NOUN
ajfa-14627	24	5	of	of	ADP
ajfa-14627	24	6	consideration	consideration	NOUN
ajfa-14627	24	7	by	by	ADP
ajfa-14627	24	8	any	any	DET
ajfa-14627	24	9	objective	objective	ADJ
ajfa-14627	24	10	measure	measure	NOUN
ajfa-14627	24	11	there	there	PRON
ajfa-14627	24	12	has	have	AUX
ajfa-14627	24	13	been	be	AUX
ajfa-14627	24	14	much	much	ADV
ajfa-14627	24	15	written	write	VERB
ajfa-14627	24	16	and	and	CCONJ
ajfa-14627	24	17	discussed	discuss	VERB
ajfa-14627	24	18	about	about	ADP
ajfa-14627	24	19	the	the	DET
ajfa-14627	24	20	implementation	implementation	NOUN
ajfa-14627	24	21	and	and	CCONJ
ajfa-14627	24	22	integration	integration	NOUN
ajfa-14627	24	23	of	of	ADP
ajfa-14627	24	24	technology	technology	NOUN
ajfa-14627	24	25	throughout	throughout	ADP
ajfa-14627	24	26	the	the	DET
ajfa-14627	24	27	financial	financial	ADJ
ajfa-14627	24	28	services	service	NOUN
ajfa-14627	24	29	landscape	landscape	NOUN
ajfa-14627	24	30	recently	recently	ADV
ajfa-14627	24	31	.	.	PUNCT
ajfa-14627	25	1	as	as	SCONJ
ajfa-14627	25	2	this	this	DET
ajfa-14627	25	3	integration	integration	NOUN
ajfa-14627	25	4	continues	continue	VERB
ajfa-14627	25	5	,	,	PUNCT
ajfa-14627	25	6	as	as	SCONJ
ajfa-14627	25	7	it	it	PRON
ajfa-14627	25	8	appears	appear	VERB
ajfa-14627	25	9	it	it	PRON
ajfa-14627	25	10	will	will	AUX
ajfa-14627	25	11	virtually	virtually	ADV
ajfa-14627	25	12	without	without	ADP
ajfa-14627	25	13	interruption	interruption	NOUN
ajfa-14627	25	14	,	,	PUNCT
ajfa-14627	25	15	it	it	PRON
ajfa-14627	25	16	is	be	AUX
ajfa-14627	25	17	logical	logical	ADJ
ajfa-14627	25	18	to	to	PART
ajfa-14627	25	19	conclude	conclude	VERB
ajfa-14627	25	20	that	that	SCONJ
ajfa-14627	25	21	the	the	DET
ajfa-14627	25	22	issues	issue	NOUN
ajfa-14627	25	23	,	,	PUNCT
ajfa-14627	25	24	opportunities	opportunity	NOUN
ajfa-14627	25	25	,	,	PUNCT
ajfa-14627	25	26	and	and	CCONJ
ajfa-14627	25	27	obstacles	obstacle	NOUN
ajfa-14627	25	28	that	that	PRON
ajfa-14627	25	29	must	must	AUX
ajfa-14627	25	30	be	be	AUX
ajfa-14627	25	31	addressed	address	VERB
ajfa-14627	25	32	will	will	AUX
ajfa-14627	25	33	also	also	ADV
ajfa-14627	25	34	change	change	VERB
ajfa-14627	25	35	and	and	CCONJ
ajfa-14627	25	36	evolve	evolve	VERB
ajfa-14627	25	37	as	as	ADV
ajfa-14627	25	38	well	well	ADV
ajfa-14627	25	39	(	(	PUNCT
ajfa-14627	25	40	borthick	borthick	PROPN
ajfa-14627	25	41	&	&	CCONJ
ajfa-14627	25	42	pennington	pennington	PROPN
ajfa-14627	25	43	,	,	PUNCT
ajfa-14627	25	44	2017	2017	NUM
ajfa-14627	25	45	)	)	PUNCT
ajfa-14627	25	46	.	.	PUNCT
ajfa-14627	26	1	this	this	DET
ajfa-14627	26	2	section	section	NOUN
ajfa-14627	26	3	of	of	ADP
ajfa-14627	26	4	research	research	NOUN
ajfa-14627	26	5	breaks	break	VERB
ajfa-14627	26	6	down	down	ADP
ajfa-14627	26	7	and	and	CCONJ
ajfa-14627	26	8	analyzes	analyze	VERB
ajfa-14627	26	9	both	both	CCONJ
ajfa-14627	26	10	what	what	PRON
ajfa-14627	26	11	these	these	DET
ajfa-14627	26	12	specific	specific	ADJ
ajfa-14627	26	13	applications	application	NOUN
ajfa-14627	26	14	and	and	CCONJ
ajfa-14627	26	15	iteration	iteration	NOUN
ajfa-14627	26	16	of	of	ADP
ajfa-14627	26	17	technology	technology	NOUN
ajfa-14627	26	18	are	be	AUX
ajfa-14627	26	19	,	,	PUNCT
ajfa-14627	26	20	as	as	ADV
ajfa-14627	26	21	well	well	ADV
ajfa-14627	26	22	as	as	ADP
ajfa-14627	26	23	examining	examine	VERB
ajfa-14627	26	24	some	some	DET
ajfa-14627	26	25	key	key	ADJ
ajfa-14627	26	26	considerations	consideration	NOUN
ajfa-14627	26	27	and	and	CCONJ
ajfa-14627	26	28	questions	question	NOUN
ajfa-14627	26	29	that	that	PRON
ajfa-14627	26	30	need	need	VERB
ajfa-14627	26	31	to	to	PART
ajfa-14627	26	32	be	be	AUX
ajfa-14627	26	33	addressed	address	VERB
ajfa-14627	26	34	by	by	ADP
ajfa-14627	26	35	practitioners	practitioner	NOUN
ajfa-14627	26	36	and	and	CCONJ
ajfa-14627	26	37	additional	additional	ADJ
ajfa-14627	26	38	research	research	NOUN
ajfa-14627	26	39	moving	move	VERB
ajfa-14627	26	40	forward	forward	ADV
ajfa-14627	26	41	.	.	PUNCT
ajfa-14627	27	1	the	the	DET
ajfa-14627	27	2	first	first	ADJ
ajfa-14627	27	3	,	,	PUNCT
ajfa-14627	27	4	and	and	CCONJ
ajfa-14627	27	5	possibly	possibly	ADV
ajfa-14627	27	6	most	most	ADV
ajfa-14627	27	7	relevant	relevant	ADJ
ajfa-14627	27	8	to	to	ADP
ajfa-14627	27	9	the	the	DET
ajfa-14627	27	10	profession	profession	NOUN
ajfa-14627	27	11	in	in	ADP
ajfa-14627	27	12	terms	term	NOUN
ajfa-14627	27	13	of	of	ADP
ajfa-14627	27	14	reporting	reporting	NOUN
ajfa-14627	27	15	,	,	PUNCT
ajfa-14627	27	16	taxation	taxation	NOUN
ajfa-14627	27	17	,	,	PUNCT
ajfa-14627	27	18	and	and	CCONJ
ajfa-14627	27	19	compliance	compliance	NOUN
ajfa-14627	27	20	for	for	ADP
ajfa-14627	27	21	the	the	DET
ajfa-14627	27	22	financial	financial	ADJ
ajfa-14627	27	23	purposes	purpose	NOUN
ajfa-14627	27	24	is	be	AUX
ajfa-14627	27	25	the	the	DET
ajfa-14627	27	26	growing	grow	VERB
ajfa-14627	27	27	interest	interest	NOUN
ajfa-14627	27	28	and	and	CCONJ
ajfa-14627	27	29	investment	investment	NOUN
ajfa-14627	27	30	in	in	ADP
ajfa-14627	27	31	an	an	DET
ajfa-14627	27	32	asset	asset	NOUN
ajfa-14627	27	33	class	class	NOUN
ajfa-14627	27	34	called	call	VERB
ajfa-14627	27	35	stablecoins	stablecoin	NOUN
ajfa-14627	27	36	.	.	PUNCT
ajfa-14627	28	1	developed	develop	VERB
ajfa-14627	28	2	and	and	CCONJ
ajfa-14627	28	3	refined	refine	VERB
ajfa-14627	28	4	from	from	ADP
ajfa-14627	28	5	digitally	digitally	ADV
ajfa-14627	28	6	native	native	ADJ
ajfa-14627	28	7	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	28	8	,	,	PUNCT
ajfa-14627	28	9	these	these	DET
ajfa-14627	28	10	coins	coin	NOUN
ajfa-14627	28	11	and	and	CCONJ
ajfa-14627	28	12	the	the	DET
ajfa-14627	28	13	asset	asset	NOUN
ajfa-14627	28	14	class	class	NOUN
ajfa-14627	28	15	they	they	PRON
ajfa-14627	28	16	represent	represent	VERB
ajfa-14627	28	17	pose	pose	VERB
ajfa-14627	28	18	a	a	DET
ajfa-14627	28	19	unique	unique	ADJ
ajfa-14627	28	20	set	set	NOUN
ajfa-14627	28	21	of	of	ADP
ajfa-14627	28	22	questions	question	NOUN
ajfa-14627	28	23	for	for	ADP
ajfa-14627	28	24	practitioners	practitioner	NOUN
ajfa-14627	28	25	.	.	PUNCT
ajfa-14627	29	1	3.1	3.1	NUM
ajfa-14627	29	2	stablecoins	stablecoin	NOUN
ajfa-14627	29	3	a	a	DET
ajfa-14627	29	4	relatively	relatively	ADV
ajfa-14627	29	5	recent	recent	ADJ
ajfa-14627	29	6	entrant	entrant	NOUN
ajfa-14627	29	7	and	and	CCONJ
ajfa-14627	29	8	development	development	NOUN
ajfa-14627	29	9	in	in	ADP
ajfa-14627	29	10	the	the	DET
ajfa-14627	29	11	cryptocurrency	cryptocurrency	NOUN
ajfa-14627	29	12	landscape	landscape	NOUN
ajfa-14627	29	13	,	,	PUNCT
ajfa-14627	29	14	a	a	DET
ajfa-14627	29	15	stablecoin	stablecoin	NOUN
ajfa-14627	29	16	to	to	PART
ajfa-14627	29	17	summarize	summarize	VERB
ajfa-14627	29	18	concisely	concisely	ADV
ajfa-14627	29	19	is	be	AUX
ajfa-14627	29	20	a	a	DET
ajfa-14627	29	21	cryptocurrency	cryptocurrency	NOUN
ajfa-14627	29	22	that	that	PRON
ajfa-14627	29	23	seeks	seek	VERB
ajfa-14627	29	24	to	to	PART
ajfa-14627	29	25	either	either	CCONJ
ajfa-14627	29	26	reduce	reduce	VERB
ajfa-14627	29	27	or	or	CCONJ
ajfa-14627	29	28	eliminate	eliminate	VERB
ajfa-14627	29	29	altogether	altogether	ADV
ajfa-14627	29	30	the	the	DET
ajfa-14627	29	31	price	price	NOUN
ajfa-14627	29	32	volatility	volatility	NOUN
ajfa-14627	29	33	and	and	CCONJ
ajfa-14627	29	34	uncertainty	uncertainty	NOUN
ajfa-14627	29	35	associated	associate	VERB
ajfa-14627	29	36	with	with	ADP
ajfa-14627	29	37	traditional	traditional	ADJ
ajfa-14627	29	38	or	or	CCONJ
ajfa-14627	29	39	first	first	ADJ
ajfa-14627	29	40	generation	generation	NOUN
ajfa-14627	29	41	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	29	42	such	such	ADJ
ajfa-14627	29	43	as	as	ADP
ajfa-14627	29	44	bitcoin	bitcoin	NOUN
ajfa-14627	29	45	.	.	PUNCT
ajfa-14627	30	1	this	this	PRON
ajfa-14627	30	2	may	may	AUX
ajfa-14627	30	3	seem	seem	VERB
ajfa-14627	30	4	like	like	ADP
ajfa-14627	30	5	a	a	DET
ajfa-14627	30	6	minor	minor	ADJ
ajfa-14627	30	7	change	change	NOUN
ajfa-14627	30	8	since	since	SCONJ
ajfa-14627	30	9	many	many	ADJ
ajfa-14627	30	10	investors	investor	NOUN
ajfa-14627	30	11	treat	treat	VERB
ajfa-14627	30	12	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	30	13	as	as	ADP
ajfa-14627	30	14	an	an	DET
ajfa-14627	30	15	investment	investment	NOUN
ajfa-14627	30	16	rather	rather	ADV
ajfa-14627	30	17	than	than	ADP
ajfa-14627	30	18	a	a	DET
ajfa-14627	30	19	currency	currency	NOUN
ajfa-14627	30	20	,	,	PUNCT
ajfa-14627	30	21	but	but	CCONJ
ajfa-14627	30	22	in	in	ADP
ajfa-14627	30	23	order	order	NOUN
ajfa-14627	30	24	to	to	PART
ajfa-14627	30	25	facilitate	facilitate	VERB
ajfa-14627	30	26	a	a	DET
ajfa-14627	30	27	more	more	ADV
ajfa-14627	30	28	mainstream	mainstream	ADJ
ajfa-14627	30	29	adoption	adoption	NOUN
ajfa-14627	30	30	of	of	ADP
ajfa-14627	30	31	cryptocurrency	cryptocurrency	NOUN
ajfa-14627	30	32	assets	asset	NOUN
ajfa-14627	30	33	for	for	ADP
ajfa-14627	30	34	both	both	PRON
ajfa-14627	30	35	investing	invest	VERB
ajfa-14627	30	36	and	and	CCONJ
ajfa-14627	30	37	commercial	commercial	ADJ
ajfa-14627	30	38	purposes	purpose	NOUN
ajfa-14627	30	39	,	,	PUNCT
ajfa-14627	30	40	price	price	NOUN
ajfa-14627	30	41	volatility	volatility	NOUN
ajfa-14627	30	42	must	must	AUX
ajfa-14627	30	43	be	be	AUX
ajfa-14627	30	44	reduced	reduce	VERB
ajfa-14627	30	45	.	.	PUNCT
ajfa-14627	31	1	additionally	additionally	ADV
ajfa-14627	31	2	,	,	PUNCT
ajfa-14627	31	3	from	from	ADP
ajfa-14627	31	4	strictly	strictly	ADV
ajfa-14627	31	5	an	an	DET
ajfa-14627	31	6	accounting	accounting	NOUN
ajfa-14627	31	7	perspective	perspective	NOUN
ajfa-14627	31	8	it	it	PRON
ajfa-14627	31	9	becomes	become	VERB
ajfa-14627	31	10	easier	easy	ADJ
ajfa-14627	31	11	to	to	PART
ajfa-14627	31	12	record	record	VERB
ajfa-14627	31	13	,	,	PUNCT
ajfa-14627	31	14	report	report	NOUN
ajfa-14627	31	15	,	,	PUNCT
ajfa-14627	31	16	and	and	CCONJ
ajfa-14627	31	17	communicate	communicate	VERB
ajfa-14627	31	18	what	what	PRON
ajfa-14627	31	19	is	be	AUX
ajfa-14627	31	20	occurring	occur	VERB
ajfa-14627	31	21	with	with	ADP
ajfa-14627	31	22	certain	certain	ADJ
ajfa-14627	31	23	types	type	NOUN
ajfa-14627	31	24	of	of	ADP
ajfa-14627	31	25	assets	asset	NOUN
ajfa-14627	31	26	(	(	PUNCT
ajfa-14627	31	27	including	include	VERB
ajfa-14627	31	28	stablecoins	stablecoin	NOUN
ajfa-14627	31	29	)	)	PUNCT
ajfa-14627	31	30	if	if	SCONJ
ajfa-14627	31	31	the	the	DET
ajfa-14627	31	32	prices	price	NOUN
ajfa-14627	31	33	are	be	AUX
ajfa-14627	31	34	not	not	PART
ajfa-14627	31	35	fluctuating	fluctuate	VERB
ajfa-14627	31	36	as	as	ADV
ajfa-14627	31	37	wildly	wildly	ADV
ajfa-14627	31	38	as	as	SCONJ
ajfa-14627	31	39	they	they	PRON
ajfa-14627	31	40	had	have	VERB
ajfa-14627	31	41	in	in	ADP
ajfa-14627	31	42	the	the	DET
ajfa-14627	31	43	past	past	NOUN
ajfa-14627	31	44	(	(	PUNCT
ajfa-14627	31	45	wieczner	wieczner	NOUN
ajfa-14627	31	46	,	,	PUNCT
ajfa-14627	31	47	2018	2018	NUM
ajfa-14627	31	48	)	)	PUNCT
ajfa-14627	31	49	.	.	PUNCT
ajfa-14627	32	1	interest	interest	NOUN
ajfa-14627	32	2	and	and	CCONJ
ajfa-14627	32	3	investment	investment	NOUN
ajfa-14627	32	4	in	in	ADP
ajfa-14627	32	5	this	this	DET
ajfa-14627	32	6	space	space	NOUN
ajfa-14627	32	7	is	be	AUX
ajfa-14627	32	8	clearly	clearly	ADV
ajfa-14627	32	9	indicated	indicate	VERB
ajfa-14627	32	10	by	by	ADP
ajfa-14627	32	11	both	both	CCONJ
ajfa-14627	32	12	the	the	DET
ajfa-14627	32	13	launching	launching	NOUN
ajfa-14627	32	14	of	of	ADP
ajfa-14627	32	15	the	the	DET
ajfa-14627	32	16	first	first	ADJ
ajfa-14627	32	17	u.s	u.s	PROPN
ajfa-14627	32	18	.	.	PROPN
ajfa-14627	32	19	based	base	VERB
ajfa-14627	32	20	institutional	institutional	ADJ
ajfa-14627	32	21	platform	platform	NOUN
ajfa-14627	32	22	to	to	PART
ajfa-14627	32	23	invest	invest	VERB
ajfa-14627	32	24	in	in	ADP
ajfa-14627	32	25	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	32	26	by	by	ADP
ajfa-14627	32	27	fidelity	fidelity	NOUN
ajfa-14627	32	28	in	in	ADP
ajfa-14627	32	29	late	late	ADJ
ajfa-14627	32	30	2018	2018	NUM
ajfa-14627	32	31	,	,	PUNCT
ajfa-14627	32	32	and	and	CCONJ
ajfa-14627	32	33	the	the	DET
ajfa-14627	32	34	granting	granting	NOUN
ajfa-14627	32	35	of	of	ADP
ajfa-14627	32	36	a	a	DET
ajfa-14627	32	37	banking	banking	NOUN
ajfa-14627	32	38	custodial	custodial	ADJ
ajfa-14627	32	39	license	license	NOUN
ajfa-14627	32	40	to	to	ADP
ajfa-14627	32	41	the	the	DET
ajfa-14627	32	42	cryptocurrency	cryptocurrency	NOUN
ajfa-14627	32	43	exchange	exchange	NOUN
ajfa-14627	32	44	coinbase	coinbase	NOUN
ajfa-14627	32	45	,	,	PUNCT
ajfa-14627	32	46	also	also	ADV
ajfa-14627	32	47	in	in	ADP
ajfa-14627	32	48	2018	2018	NUM
ajfa-14627	32	49	.	.	PUNCT
ajfa-14627	33	1	such	such	ADJ
ajfa-14627	33	2	developments	development	NOUN
ajfa-14627	33	3	and	and	CCONJ
ajfa-14627	33	4	announcements	announcement	NOUN
ajfa-14627	33	5	only	only	ADV
ajfa-14627	33	6	represent	represent	VERB
ajfa-14627	33	7	the	the	DET
ajfa-14627	33	8	proverbial	proverbial	ADJ
ajfa-14627	33	9	tip	tip	NOUN
ajfa-14627	33	10	of	of	ADP
ajfa-14627	33	11	the	the	DET
ajfa-14627	33	12	iceberg	iceberg	NOUN
ajfa-14627	33	13	in	in	ADP
ajfa-14627	33	14	terms	term	NOUN
ajfa-14627	33	15	of	of	ADP
ajfa-14627	33	16	financial	financial	ADJ
ajfa-14627	33	17	and	and	CCONJ
ajfa-14627	33	18	institutional	institutional	ADJ
ajfa-14627	33	19	interest	interest	NOUN
ajfa-14627	33	20	in	in	ADP
ajfa-14627	33	21	this	this	DET
ajfa-14627	33	22	space	space	NOUN
ajfa-14627	33	23	,	,	PUNCT
ajfa-14627	33	24	and	and	CCONJ
ajfa-14627	33	25	also	also	ADV
ajfa-14627	33	26	reinforces	reinforce	VERB
ajfa-14627	33	27	the	the	DET
ajfa-14627	33	28	statement	statement	NOUN
ajfa-14627	33	29	that	that	SCONJ
ajfa-14627	33	30	these	these	PRON
ajfa-14627	33	31	are	be	AUX
ajfa-14627	33	32	not	not	PART
ajfa-14627	33	33	simply	simply	ADV
ajfa-14627	33	34	academic	academic	ADJ
ajfa-14627	33	35	concerns	concern	NOUN
ajfa-14627	33	36	,	,	PUNCT
ajfa-14627	33	37	but	but	CCONJ
ajfa-14627	33	38	market	market	NOUN
ajfa-14627	33	39	driven	drive	VERB
ajfa-14627	33	40	realities	reality	NOUN
ajfa-14627	33	41	.	.	PUNCT
ajfa-14627	34	1	that	that	PRON
ajfa-14627	34	2	aside	aside	ADV
ajfa-14627	34	3	,	,	PUNCT
ajfa-14627	34	4	there	there	PRON
ajfa-14627	34	5	are	be	VERB
ajfa-14627	34	6	a	a	DET
ajfa-14627	34	7	few	few	ADJ
ajfa-14627	34	8	key	key	ADJ
ajfa-14627	34	9	considerations	consideration	NOUN
ajfa-14627	34	10	and	and	CCONJ
ajfa-14627	34	11	questions	question	NOUN
ajfa-14627	34	12	that	that	PRON
ajfa-14627	34	13	practitioners	practitioner	NOUN
ajfa-14627	34	14	must	must	AUX
ajfa-14627	34	15	be	be	AUX
ajfa-14627	34	16	able	able	ADJ
ajfa-14627	34	17	to	to	PART
ajfa-14627	34	18	ask	ask	VERB
ajfa-14627	34	19	and	and	CCONJ
ajfa-14627	34	20	address	address	NOUN
ajfa-14627	34	21	prior	prior	ADV
ajfa-14627	34	22	to	to	ADP
ajfa-14627	34	23	offering	offer	VERB
ajfa-14627	34	24	advisory	advisory	ADJ
ajfa-14627	34	25	services	service	NOUN
ajfa-14627	34	26	in	in	ADP
ajfa-14627	34	27	this	this	DET
ajfa-14627	34	28	fast	fast	ADJ
ajfa-14627	34	29	moving	move	VERB
ajfa-14627	34	30	space	space	NOUN
ajfa-14627	34	31	,	,	PUNCT
ajfa-14627	34	32	and	and	CCONJ
ajfa-14627	34	33	a	a	DET
ajfa-14627	34	34	few	few	ADJ
ajfa-14627	34	35	of	of	ADP
ajfa-14627	34	36	these	these	DET
ajfa-14627	34	37	items	item	NOUN
ajfa-14627	34	38	are	be	AUX
ajfa-14627	34	39	included	include	VERB
ajfa-14627	34	40	below	below	ADP
ajfa-14627	34	41	first	first	ADV
ajfa-14627	34	42	,	,	PUNCT
ajfa-14627	34	43	what	what	PRON
ajfa-14627	34	44	is	be	AUX
ajfa-14627	34	45	the	the	DET
ajfa-14627	34	46	underlying	underlie	VERB
ajfa-14627	34	47	stabilizer	stabilizer	NOUN
ajfa-14627	34	48	for	for	ADP
ajfa-14627	34	49	this	this	DET
ajfa-14627	34	50	stablecoin	stablecoin	NOUN
ajfa-14627	34	51	,	,	PUNCT
ajfa-14627	34	52	or	or	CCONJ
ajfa-14627	34	53	state	state	NOUN
ajfa-14627	34	54	a	a	DET
ajfa-14627	34	55	different	different	ADJ
ajfa-14627	34	56	way	way	NOUN
ajfa-14627	34	57	,	,	PUNCT
ajfa-14627	34	58	what	what	DET
ajfa-14627	34	59	asset	asset	NOUN
ajfa-14627	34	60	is	be	AUX
ajfa-14627	34	61	acting	act	VERB
ajfa-14627	34	62	as	as	ADP
ajfa-14627	34	63	the	the	DET
ajfa-14627	34	64	volatility	volatility	NOUN
ajfa-14627	34	65	reducing	reduce	VERB
ajfa-14627	34	66	agent	agent	NOUN
ajfa-14627	34	67	for	for	ADP
ajfa-14627	34	68	the	the	DET
ajfa-14627	34	69	stablecoin	stablecoin	NOUN
ajfa-14627	34	70	in	in	ADP
ajfa-14627	34	71	question	question	NOUN
ajfa-14627	34	72	.	.	PUNCT
ajfa-14627	35	1	whether	whether	SCONJ
ajfa-14627	35	2	the	the	DET
ajfa-14627	35	3	underlying	underlie	VERB
ajfa-14627	35	4	stabilizer	stabilizer	NOUN
ajfa-14627	35	5	is	be	AUX
ajfa-14627	35	6	a	a	DET
ajfa-14627	35	7	fiat	fiat	ADJ
ajfa-14627	35	8	currency	currency	NOUN
ajfa-14627	35	9	,	,	PUNCT
ajfa-14627	35	10	a	a	DET
ajfa-14627	35	11	physical	physical	ADJ
ajfa-14627	35	12	commodity	commodity	NOUN
ajfa-14627	35	13	,	,	PUNCT
ajfa-14627	35	14	or	or	CCONJ
ajfa-14627	35	15	a	a	DET
ajfa-14627	35	16	different	different	ADJ
ajfa-14627	35	17	stablecoin	stablecoin	NOUN
ajfa-14627	35	18	will	will	AUX
ajfa-14627	35	19	have	have	VERB
ajfa-14627	35	20	an	an	DET
ajfa-14627	35	21	effect	effect	NOUN
ajfa-14627	35	22	asian	asian	ADJ
ajfa-14627	35	23	journal	journal	NOUN
ajfa-14627	35	24	of	of	ADP
ajfa-14627	35	25	finance	finance	PROPN
ajfa-14627	35	26	&	&	CCONJ
ajfa-14627	35	27	accounting	accounting	PROPN
ajfa-14627	35	28	issn	issn	PROPN
ajfa-14627	35	29	1946	1946	NUM
ajfa-14627	35	30	-	-	PUNCT
ajfa-14627	35	31	052x	052x	PROPN
ajfa-14627	35	32	2019	2019	NUM
ajfa-14627	35	33	,	,	PUNCT
ajfa-14627	35	34	vol	vol	NOUN
ajfa-14627	35	35	.	.	PROPN
ajfa-14627	36	1	11	11	NUM
ajfa-14627	36	2	,	,	PUNCT
ajfa-14627	36	3	no	no	INTJ
ajfa-14627	36	4	.	.	NOUN
ajfa-14627	36	5	1	1	NUM
ajfa-14627	36	6	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14627	36	7	172	172	NUM
ajfa-14627	36	8	on	on	ADP
ajfa-14627	36	9	how	how	SCONJ
ajfa-14627	36	10	these	these	DET
ajfa-14627	36	11	items	item	NOUN
ajfa-14627	36	12	are	be	AUX
ajfa-14627	36	13	reported	report	VERB
ajfa-14627	36	14	and	and	CCONJ
ajfa-14627	36	15	classified	classify	VERB
ajfa-14627	36	16	(	(	PUNCT
ajfa-14627	36	17	meyer	meyer	PROPN
ajfa-14627	36	18	,	,	PUNCT
ajfa-14627	36	19	2018	2018	NUM
ajfa-14627	36	20	)	)	PUNCT
ajfa-14627	36	21	.	.	PUNCT
ajfa-14627	37	1	drilling	drill	VERB
ajfa-14627	37	2	down	down	ADP
ajfa-14627	37	3	specifically	specifically	ADV
ajfa-14627	37	4	,	,	PUNCT
ajfa-14627	37	5	one	one	NUM
ajfa-14627	37	6	item	item	NOUN
ajfa-14627	37	7	that	that	PRON
ajfa-14627	37	8	should	should	AUX
ajfa-14627	37	9	be	be	AUX
ajfa-14627	37	10	taken	take	VERB
ajfa-14627	37	11	into	into	ADP
ajfa-14627	37	12	account	account	NOUN
ajfa-14627	37	13	is	be	AUX
ajfa-14627	37	14	how	how	SCONJ
ajfa-14627	37	15	stablecoins	stablecoin	NOUN
ajfa-14627	37	16	are	be	AUX
ajfa-14627	37	17	classified	classify	VERB
ajfa-14627	37	18	versus	versus	ADP
ajfa-14627	37	19	native	native	ADJ
ajfa-14627	37	20	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	37	21	such	such	ADJ
ajfa-14627	37	22	as	as	ADP
ajfa-14627	37	23	bitcoin	bitcoin	NOUN
ajfa-14627	37	24	or	or	CCONJ
ajfa-14627	37	25	ether	ether	NOUN
ajfa-14627	37	26	.	.	PUNCT
ajfa-14627	38	1	these	these	DET
ajfa-14627	38	2	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	38	3	have	have	AUX
ajfa-14627	38	4	,	,	PUNCT
ajfa-14627	38	5	based	base	VERB
ajfa-14627	38	6	on	on	ADP
ajfa-14627	38	7	the	the	DET
ajfa-14627	38	8	white	white	ADJ
ajfa-14627	38	9	papers	paper	NOUN
ajfa-14627	38	10	and	and	CCONJ
ajfa-14627	38	11	publications	publication	NOUN
ajfa-14627	38	12	that	that	PRON
ajfa-14627	38	13	are	be	AUX
ajfa-14627	38	14	available	available	ADJ
ajfa-14627	38	15	for	for	ADP
ajfa-14627	38	16	public	public	ADJ
ajfa-14627	38	17	consumption	consumption	NOUN
ajfa-14627	38	18	,	,	PUNCT
ajfa-14627	38	19	tended	tend	VERB
ajfa-14627	38	20	to	to	PART
ajfa-14627	38	21	be	be	AUX
ajfa-14627	38	22	learning	learn	VERB
ajfa-14627	38	23	toward	toward	ADP
ajfa-14627	38	24	accounting	accounting	NOUN
ajfa-14627	38	25	categorization	categorization	NOUN
ajfa-14627	38	26	as	as	ADP
ajfa-14627	38	27	intangible	intangible	ADJ
ajfa-14627	38	28	assets	asset	NOUN
ajfa-14627	38	29	versus	versus	ADP
ajfa-14627	38	30	other	other	ADJ
ajfa-14627	38	31	types	type	NOUN
ajfa-14627	38	32	of	of	ADP
ajfa-14627	38	33	accounting	account	VERB
ajfa-14627	38	34	classification	classification	NOUN
ajfa-14627	38	35	.	.	PUNCT
ajfa-14627	39	1	such	such	ADJ
ajfa-14627	39	2	consideration	consideration	NOUN
ajfa-14627	39	3	and	and	CCONJ
ajfa-14627	39	4	classification	classification	NOUN
ajfa-14627	39	5	may	may	AUX
ajfa-14627	39	6	make	make	VERB
ajfa-14627	39	7	sense	sense	NOUN
ajfa-14627	39	8	when	when	SCONJ
ajfa-14627	39	9	viewed	view	VERB
ajfa-14627	39	10	through	through	ADP
ajfa-14627	39	11	how	how	SCONJ
ajfa-14627	39	12	traditional	traditional	ADJ
ajfa-14627	39	13	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	39	14	have	have	AUX
ajfa-14627	39	15	been	be	AUX
ajfa-14627	39	16	categorized	categorize	VERB
ajfa-14627	39	17	by	by	ADP
ajfa-14627	39	18	regulatory	regulatory	ADJ
ajfa-14627	39	19	bodies	body	NOUN
ajfa-14627	39	20	such	such	ADJ
ajfa-14627	39	21	as	as	ADP
ajfa-14627	39	22	the	the	DET
ajfa-14627	39	23	sec	sec	PROPN
ajfa-14627	39	24	and	and	CCONJ
ajfa-14627	39	25	cftc	cftc	PROPN
ajfa-14627	39	26	,	,	PUNCT
ajfa-14627	39	27	but	but	CCONJ
ajfa-14627	39	28	is	be	AUX
ajfa-14627	39	29	an	an	DET
ajfa-14627	39	30	incomplete	incomplete	ADJ
ajfa-14627	39	31	view	view	NOUN
ajfa-14627	39	32	of	of	ADP
ajfa-14627	39	33	how	how	SCONJ
ajfa-14627	39	34	stablecoins	stablecoin	NOUN
ajfa-14627	39	35	operate	operate	VERB
ajfa-14627	39	36	and	and	CCONJ
ajfa-14627	39	37	interact	interact	VERB
ajfa-14627	39	38	with	with	ADP
ajfa-14627	39	39	the	the	DET
ajfa-14627	39	40	broader	broad	ADJ
ajfa-14627	39	41	cryptocurrency	cryptocurrency	NOUN
ajfa-14627	39	42	ecosystem	ecosystem	NOUN
ajfa-14627	39	43	.	.	PUNCT
ajfa-14627	40	1	if	if	SCONJ
ajfa-14627	40	2	a	a	DET
ajfa-14627	40	3	stablecoin	stablecoin	NOUN
ajfa-14627	40	4	is	be	AUX
ajfa-14627	40	5	underpinned	underpin	VERB
ajfa-14627	40	6	by	by	ADP
ajfa-14627	40	7	a	a	DET
ajfa-14627	40	8	fiat	fiat	ADJ
ajfa-14627	40	9	currency	currency	NOUN
ajfa-14627	40	10	,	,	PUNCT
ajfa-14627	40	11	for	for	ADP
ajfa-14627	40	12	example	example	NOUN
ajfa-14627	40	13	,	,	PUNCT
ajfa-14627	40	14	then	then	ADV
ajfa-14627	40	15	it	it	PRON
ajfa-14627	40	16	might	might	AUX
ajfa-14627	40	17	make	make	VERB
ajfa-14627	40	18	sense	sense	NOUN
ajfa-14627	40	19	to	to	PART
ajfa-14627	40	20	treat	treat	VERB
ajfa-14627	40	21	it	it	PRON
ajfa-14627	40	22	and	and	CCONJ
ajfa-14627	40	23	classify	classify	VERB
ajfa-14627	40	24	it	it	PRON
ajfa-14627	40	25	as	as	ADP
ajfa-14627	40	26	a	a	DET
ajfa-14627	40	27	currency	currency	NOUN
ajfa-14627	40	28	itself	itself	PRON
ajfa-14627	40	29	,	,	PUNCT
ajfa-14627	40	30	rather	rather	ADV
ajfa-14627	40	31	than	than	ADP
ajfa-14627	40	32	as	as	ADP
ajfa-14627	40	33	an	an	DET
ajfa-14627	40	34	investment	investment	NOUN
ajfa-14627	40	35	or	or	CCONJ
ajfa-14627	40	36	property	property	NOUN
ajfa-14627	40	37	as	as	SCONJ
ajfa-14627	40	38	is	be	AUX
ajfa-14627	40	39	currently	currently	ADV
ajfa-14627	40	40	the	the	DET
ajfa-14627	40	41	case	case	NOUN
ajfa-14627	40	42	with	with	ADP
ajfa-14627	40	43	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	40	44	.	.	PUNCT
ajfa-14627	41	1	this	this	PRON
ajfa-14627	41	2	may	may	AUX
ajfa-14627	41	3	seem	seem	VERB
ajfa-14627	41	4	like	like	ADP
ajfa-14627	41	5	a	a	DET
ajfa-14627	41	6	minor	minor	ADJ
ajfa-14627	41	7	classification	classification	NOUN
ajfa-14627	41	8	or	or	CCONJ
ajfa-14627	41	9	accounting	accounting	NOUN
ajfa-14627	41	10	change	change	NOUN
ajfa-14627	41	11	in	in	ADP
ajfa-14627	41	12	the	the	DET
ajfa-14627	41	13	grand	grand	ADJ
ajfa-14627	41	14	scheme	scheme	NOUN
ajfa-14627	41	15	of	of	ADP
ajfa-14627	41	16	the	the	DET
ajfa-14627	41	17	financial	financial	ADJ
ajfa-14627	41	18	ecosystem	ecosystem	NOUN
ajfa-14627	41	19	,	,	PUNCT
ajfa-14627	41	20	but	but	CCONJ
ajfa-14627	41	21	can	can	AUX
ajfa-14627	41	22	have	have	VERB
ajfa-14627	41	23	large	large	ADJ
ajfa-14627	41	24	ripple	ripple	ADJ
ajfa-14627	41	25	effects	effect	NOUN
ajfa-14627	41	26	as	as	ADP
ajfa-14627	41	27	to	to	ADP
ajfa-14627	41	28	how	how	SCONJ
ajfa-14627	41	29	these	these	DET
ajfa-14627	41	30	stablecoins	stablecoin	NOUN
ajfa-14627	41	31	are	be	AUX
ajfa-14627	41	32	used	use	VERB
ajfa-14627	41	33	in	in	ADP
ajfa-14627	41	34	the	the	DET
ajfa-14627	41	35	financial	financial	ADJ
ajfa-14627	41	36	systems	system	NOUN
ajfa-14627	41	37	as	as	ADV
ajfa-14627	41	38	well	well	ADV
ajfa-14627	41	39	as	as	ADP
ajfa-14627	41	40	how	how	SCONJ
ajfa-14627	41	41	they	they	PRON
ajfa-14627	41	42	are	be	AUX
ajfa-14627	41	43	classified	classified	ADJ
ajfa-14627	41	44	,	,	PUNCT
ajfa-14627	41	45	reported	report	VERB
ajfa-14627	41	46	,	,	PUNCT
ajfa-14627	41	47	and	and	CCONJ
ajfa-14627	41	48	analyzed	analyze	VERB
ajfa-14627	41	49	by	by	ADP
ajfa-14627	41	50	different	different	ADJ
ajfa-14627	41	51	end	end	NOUN
ajfa-14627	41	52	users	user	NOUN
ajfa-14627	41	53	.	.	PUNCT
ajfa-14627	42	1	increased	increase	VERB
ajfa-14627	42	2	standardization	standardization	NOUN
ajfa-14627	42	3	will	will	AUX
ajfa-14627	42	4	also	also	ADV
ajfa-14627	42	5	help	help	VERB
ajfa-14627	42	6	enable	enable	VERB
ajfa-14627	42	7	the	the	DET
ajfa-14627	42	8	anti	anti	ADJ
ajfa-14627	42	9	-	-	ADJ
ajfa-14627	42	10	money	money	ADJ
ajfa-14627	42	11	laundering	laundering	NOUN
ajfa-14627	42	12	aspects	aspect	NOUN
ajfa-14627	42	13	of	of	ADP
ajfa-14627	42	14	different	different	ADJ
ajfa-14627	42	15	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	42	16	shift	shift	VERB
ajfa-14627	42	17	from	from	ADP
ajfa-14627	42	18	pilot	pilot	NOUN
ajfa-14627	42	19	phases	phase	NOUN
ajfa-14627	42	20	to	to	PART
ajfa-14627	42	21	enterprise	enterprise	VERB
ajfa-14627	42	22	ready	ready	ADJ
ajfa-14627	42	23	applications	application	NOUN
ajfa-14627	42	24	(	(	PUNCT
ajfa-14627	42	25	lai	lai	NOUN
ajfa-14627	42	26	,	,	PUNCT
ajfa-14627	42	27	2018	2018	NUM
ajfa-14627	42	28	)	)	PUNCT
ajfa-14627	42	29	.	.	PUNCT
ajfa-14627	43	1	such	such	ADJ
ajfa-14627	43	2	differentiation	differentiation	NOUN
ajfa-14627	43	3	is	be	AUX
ajfa-14627	43	4	perhaps	perhaps	ADV
ajfa-14627	43	5	most	most	ADV
ajfa-14627	43	6	clearly	clearly	ADV
ajfa-14627	43	7	demonstrated	demonstrate	VERB
ajfa-14627	43	8	by	by	ADP
ajfa-14627	43	9	the	the	DET
ajfa-14627	43	10	increased	increase	VERB
ajfa-14627	43	11	institutional	institutional	ADJ
ajfa-14627	43	12	interest	interest	NOUN
ajfa-14627	43	13	and	and	CCONJ
ajfa-14627	43	14	investment	investment	NOUN
ajfa-14627	43	15	into	into	ADP
ajfa-14627	43	16	the	the	DET
ajfa-14627	43	17	cryptocurrency	cryptocurrency	NOUN
ajfa-14627	43	18	space	space	NOUN
ajfa-14627	43	19	,	,	PUNCT
ajfa-14627	43	20	including	include	VERB
ajfa-14627	43	21	using	use	VERB
ajfa-14627	43	22	stablecoins	stablecoin	NOUN
ajfa-14627	43	23	as	as	ADP
ajfa-14627	43	24	collateral	collateral	NOUN
ajfa-14627	43	25	for	for	ADP
ajfa-14627	43	26	fiat	fiat	NOUN
ajfa-14627	43	27	based	base	VERB
ajfa-14627	43	28	financial	financial	ADJ
ajfa-14627	43	29	instruments	instrument	NOUN
ajfa-14627	43	30	.	.	PUNCT
ajfa-14627	44	1	this	this	DET
ajfa-14627	44	2	next	next	ADJ
ajfa-14627	44	3	step	step	NOUN
ajfa-14627	44	4	utilization	utilization	NOUN
ajfa-14627	44	5	in	in	ADP
ajfa-14627	44	6	the	the	DET
ajfa-14627	44	7	financial	financial	ADJ
ajfa-14627	44	8	space	space	NOUN
ajfa-14627	44	9	is	be	AUX
ajfa-14627	44	10	interesting	interesting	ADJ
ajfa-14627	44	11	from	from	ADP
ajfa-14627	44	12	an	an	DET
ajfa-14627	44	13	academic	academic	ADJ
ajfa-14627	44	14	sense	sense	NOUN
ajfa-14627	44	15	,	,	PUNCT
ajfa-14627	44	16	but	but	CCONJ
ajfa-14627	44	17	also	also	ADV
ajfa-14627	44	18	has	have	VERB
ajfa-14627	44	19	implications	implication	NOUN
ajfa-14627	44	20	for	for	ADP
ajfa-14627	44	21	how	how	SCONJ
ajfa-14627	44	22	stablecoins	stablecoin	NOUN
ajfa-14627	44	23	should	should	AUX
ajfa-14627	44	24	be	be	AUX
ajfa-14627	44	25	classified	classify	VERB
ajfa-14627	44	26	.	.	PUNCT
ajfa-14627	45	1	if	if	SCONJ
ajfa-14627	45	2	,	,	PUNCT
ajfa-14627	45	3	for	for	ADP
ajfa-14627	45	4	example	example	NOUN
ajfa-14627	45	5	,	,	PUNCT
ajfa-14627	45	6	stablecoins	stablecoin	NOUN
ajfa-14627	45	7	are	be	AUX
ajfa-14627	45	8	used	use	VERB
ajfa-14627	45	9	in	in	ADP
ajfa-14627	45	10	lieu	lieu	NOUN
ajfa-14627	45	11	or	or	CCONJ
ajfa-14627	45	12	as	as	ADP
ajfa-14627	45	13	the	the	DET
ajfa-14627	45	14	underpinning	underpinning	NOUN
ajfa-14627	45	15	for	for	ADP
ajfa-14627	45	16	a	a	DET
ajfa-14627	45	17	fiat	fiat	NOUN
ajfa-14627	45	18	based	base	VERB
ajfa-14627	45	19	financial	financial	ADJ
ajfa-14627	45	20	instrument	instrument	NOUN
ajfa-14627	45	21	,	,	PUNCT
ajfa-14627	45	22	then	then	ADV
ajfa-14627	45	23	these	these	DET
ajfa-14627	45	24	items	item	NOUN
ajfa-14627	45	25	should	should	AUX
ajfa-14627	45	26	be	be	AUX
ajfa-14627	45	27	treated	treat	VERB
ajfa-14627	45	28	as	as	ADP
ajfa-14627	45	29	currencies	currency	NOUN
ajfa-14627	45	30	,	,	PUNCT
ajfa-14627	45	31	with	with	SCONJ
ajfa-14627	45	32	the	the	DET
ajfa-14627	45	33	liquidity	liquidity	NOUN
ajfa-14627	45	34	and	and	CCONJ
ajfa-14627	45	35	lack	lack	NOUN
ajfa-14627	45	36	of	of	ADP
ajfa-14627	45	37	tax	tax	NOUN
ajfa-14627	45	38	implications	implication	NOUN
ajfa-14627	45	39	associated	associate	VERB
ajfa-14627	45	40	therein	therein	ADV
ajfa-14627	45	41	?	?	PUNCT
ajfa-14627	46	1	a	a	DET
ajfa-14627	46	2	second	second	ADJ
ajfa-14627	46	3	key	key	ADJ
ajfa-14627	46	4	consideration	consideration	NOUN
ajfa-14627	46	5	,	,	PUNCT
ajfa-14627	46	6	on	on	ADP
ajfa-14627	46	7	top	top	NOUN
ajfa-14627	46	8	of	of	ADP
ajfa-14627	46	9	the	the	PRON
ajfa-14627	46	10	what	what	PRON
ajfa-14627	46	11	the	the	DET
ajfa-14627	46	12	stabilizing	stabilizing	NOUN
ajfa-14627	46	13	or	or	CCONJ
ajfa-14627	46	14	underlying	underlie	VERB
ajfa-14627	46	15	asset	asset	NOUN
ajfa-14627	46	16	itself	itself	PRON
ajfa-14627	46	17	actually	actually	ADV
ajfa-14627	46	18	is	be	AUX
ajfa-14627	46	19	,	,	PUNCT
ajfa-14627	46	20	is	be	AUX
ajfa-14627	46	21	how	how	SCONJ
ajfa-14627	46	22	the	the	DET
ajfa-14627	46	23	stability	stability	NOUN
ajfa-14627	46	24	if	if	SCONJ
ajfa-14627	46	25	achieved	achieve	VERB
ajfa-14627	46	26	,	,	PUNCT
ajfa-14627	46	27	and	and	CCONJ
ajfa-14627	46	28	whether	whether	SCONJ
ajfa-14627	46	29	or	or	CCONJ
ajfa-14627	46	30	not	not	PART
ajfa-14627	46	31	the	the	DET
ajfa-14627	46	32	stablecoin	stablecoin	NOUN
ajfa-14627	46	33	itself	itself	PRON
ajfa-14627	46	34	is	be	AUX
ajfa-14627	46	35	pegged	peg	VERB
ajfa-14627	46	36	directly	directly	ADV
ajfa-14627	46	37	to	to	ADP
ajfa-14627	46	38	the	the	DET
ajfa-14627	46	39	underlying	underlie	VERB
ajfa-14627	46	40	asset	asset	NOUN
ajfa-14627	46	41	,	,	PUNCT
ajfa-14627	46	42	or	or	CCONJ
ajfa-14627	46	43	is	be	AUX
ajfa-14627	46	44	merely	merely	ADV
ajfa-14627	46	45	associated	associate	VERB
ajfa-14627	46	46	with	with	ADP
ajfa-14627	46	47	it	it	PRON
ajfa-14627	46	48	in	in	ADP
ajfa-14627	46	49	some	some	DET
ajfa-14627	46	50	other	other	ADJ
ajfa-14627	46	51	manner	manner	NOUN
ajfa-14627	46	52	.	.	PUNCT
ajfa-14627	47	1	if	if	SCONJ
ajfa-14627	47	2	a	a	DET
ajfa-14627	47	3	stablecoin	stablecoin	NOUN
ajfa-14627	47	4	is	be	AUX
ajfa-14627	47	5	linked	link	VERB
ajfa-14627	47	6	directly	directly	ADV
ajfa-14627	47	7	to	to	ADP
ajfa-14627	47	8	a	a	DET
ajfa-14627	47	9	commodity	commodity	NOUN
ajfa-14627	47	10	or	or	CCONJ
ajfa-14627	47	11	fiat	fiat	NOUN
ajfa-14627	47	12	current	current	ADJ
ajfa-14627	47	13	,	,	PUNCT
ajfa-14627	47	14	and	and	CCONJ
ajfa-14627	47	15	has	have	VERB
ajfa-14627	47	16	a	a	DET
ajfa-14627	47	17	claim	claim	NOUN
ajfa-14627	47	18	on	on	ADP
ajfa-14627	47	19	those	those	DET
ajfa-14627	47	20	underlying	underlying	ADJ
ajfa-14627	47	21	assets	asset	NOUN
ajfa-14627	47	22	,	,	PUNCT
ajfa-14627	47	23	then	then	ADV
ajfa-14627	47	24	it	it	PRON
ajfa-14627	47	25	again	again	ADV
ajfa-14627	47	26	seems	seem	VERB
ajfa-14627	47	27	logical	logical	ADJ
ajfa-14627	47	28	to	to	PART
ajfa-14627	47	29	conclude	conclude	VERB
ajfa-14627	47	30	that	that	PRON
ajfa-14627	47	31	appropriate	appropriate	ADJ
ajfa-14627	47	32	accounting	accounting	NOUN
ajfa-14627	47	33	treatment	treatment	NOUN
ajfa-14627	47	34	would	would	AUX
ajfa-14627	47	35	be	be	AUX
ajfa-14627	47	36	equivalent	equivalent	ADJ
ajfa-14627	47	37	to	to	ADP
ajfa-14627	47	38	the	the	DET
ajfa-14627	47	39	treatment	treatment	NOUN
ajfa-14627	47	40	of	of	ADP
ajfa-14627	47	41	the	the	DET
ajfa-14627	47	42	underlying	underlie	VERB
ajfa-14627	47	43	asset	asset	NOUN
ajfa-14627	47	44	itself	itself	PRON
ajfa-14627	47	45	.	.	PUNCT
ajfa-14627	48	1	if	if	SCONJ
ajfa-14627	48	2	,	,	PUNCT
ajfa-14627	48	3	however	however	ADV
ajfa-14627	48	4	,	,	PUNCT
ajfa-14627	48	5	there	there	PRON
ajfa-14627	48	6	is	be	VERB
ajfa-14627	48	7	no	no	DET
ajfa-14627	48	8	direct	direct	ADJ
ajfa-14627	48	9	claim	claim	NOUN
ajfa-14627	48	10	or	or	CCONJ
ajfa-14627	48	11	connection	connection	NOUN
ajfa-14627	48	12	the	the	DET
ajfa-14627	48	13	underlying	underlie	VERB
ajfa-14627	48	14	asset	asset	NOUN
ajfa-14627	48	15	,	,	PUNCT
ajfa-14627	48	16	or	or	CCONJ
ajfa-14627	48	17	the	the	DET
ajfa-14627	48	18	stablecoin	stablecoin	NOUN
ajfa-14627	48	19	holders	holder	NOUN
ajfa-14627	48	20	do	do	AUX
ajfa-14627	48	21	not	not	PART
ajfa-14627	48	22	have	have	VERB
ajfa-14627	48	23	a	a	DET
ajfa-14627	48	24	legal	legal	ADJ
ajfa-14627	48	25	claim	claim	NOUN
ajfa-14627	48	26	to	to	ADP
ajfa-14627	48	27	the	the	DET
ajfa-14627	48	28	underlying	underlie	VERB
ajfa-14627	48	29	asset	asset	NOUN
ajfa-14627	48	30	in	in	ADP
ajfa-14627	48	31	the	the	DET
ajfa-14627	48	32	case	case	NOUN
ajfa-14627	48	33	of	of	ADP
ajfa-14627	48	34	a	a	DET
ajfa-14627	48	35	business	business	NOUN
ajfa-14627	48	36	reversal	reversal	NOUN
ajfa-14627	48	37	or	or	CCONJ
ajfa-14627	48	38	downturn	downturn	NOUN
ajfa-14627	48	39	,	,	PUNCT
ajfa-14627	48	40	classification	classification	NOUN
ajfa-14627	48	41	as	as	ADP
ajfa-14627	48	42	a	a	DET
ajfa-14627	48	43	commodity	commodity	NOUN
ajfa-14627	48	44	may	may	AUX
ajfa-14627	48	45	seem	seem	VERB
ajfa-14627	48	46	more	more	ADV
ajfa-14627	48	47	appropriate	appropriate	ADJ
ajfa-14627	48	48	and	and	CCONJ
ajfa-14627	48	49	logical	logical	ADJ
ajfa-14627	48	50	.	.	PUNCT
ajfa-14627	49	1	this	this	PRON
ajfa-14627	49	2	is	be	AUX
ajfa-14627	49	3	not	not	PART
ajfa-14627	49	4	just	just	ADV
ajfa-14627	49	5	an	an	DET
ajfa-14627	49	6	academic	academic	ADJ
ajfa-14627	49	7	issue	issue	NOUN
ajfa-14627	49	8	,	,	PUNCT
ajfa-14627	49	9	with	with	ADP
ajfa-14627	49	10	nations	nation	NOUN
ajfa-14627	49	11	like	like	ADP
ajfa-14627	49	12	venezuela	venezuela	PROPN
ajfa-14627	49	13	,	,	PUNCT
ajfa-14627	49	14	complete	complete	ADJ
ajfa-14627	49	15	with	with	ADP
ajfa-14627	49	16	the	the	DET
ajfa-14627	49	17	political	political	ADJ
ajfa-14627	49	18	and	and	CCONJ
ajfa-14627	49	19	economic	economic	ADJ
ajfa-14627	49	20	instability	instability	NOUN
ajfa-14627	49	21	,	,	PUNCT
ajfa-14627	49	22	launching	launch	VERB
ajfa-14627	49	23	nationally	nationally	ADV
ajfa-14627	49	24	backed	back	VERB
ajfa-14627	49	25	coins	coin	NOUN
ajfa-14627	49	26	and	and	CCONJ
ajfa-14627	49	27	tokens	token	NOUN
ajfa-14627	49	28	;	;	PUNCT
ajfa-14627	49	29	the	the	DET
ajfa-14627	49	30	rights	right	NOUN
ajfa-14627	49	31	of	of	ADP
ajfa-14627	49	32	token	token	ADJ
ajfa-14627	49	33	holders	holder	NOUN
ajfa-14627	49	34	and	and	CCONJ
ajfa-14627	49	35	coin	coin	NOUN
ajfa-14627	49	36	holders	holder	NOUN
ajfa-14627	49	37	represents	represent	VERB
ajfa-14627	49	38	a	a	DET
ajfa-14627	49	39	viable	viable	ADJ
ajfa-14627	49	40	economic	economic	ADJ
ajfa-14627	49	41	business	business	NOUN
ajfa-14627	49	42	issue	issue	NOUN
ajfa-14627	49	43	.	.	PUNCT
ajfa-14627	50	1	building	build	VERB
ajfa-14627	50	2	on	on	ADP
ajfa-14627	50	3	this	this	DET
ajfa-14627	50	4	point	point	NOUN
ajfa-14627	50	5	,	,	PUNCT
ajfa-14627	50	6	and	and	CCONJ
ajfa-14627	50	7	connecting	connect	VERB
ajfa-14627	50	8	directly	directly	ADV
ajfa-14627	50	9	to	to	ADP
ajfa-14627	50	10	the	the	DET
ajfa-14627	50	11	next	next	ADJ
ajfa-14627	50	12	topic	topic	NOUN
ajfa-14627	50	13	of	of	ADP
ajfa-14627	50	14	analysis	analysis	NOUN
ajfa-14627	50	15	and	and	CCONJ
ajfa-14627	50	16	examination	examination	NOUN
ajfa-14627	50	17	is	be	AUX
ajfa-14627	50	18	just	just	ADV
ajfa-14627	50	19	how	how	SCONJ
ajfa-14627	50	20	stablecoins	stablecoin	NOUN
ajfa-14627	50	21	can	can	AUX
ajfa-14627	50	22	be	be	AUX
ajfa-14627	50	23	audited	audit	VERB
ajfa-14627	50	24	,	,	PUNCT
ajfa-14627	50	25	or	or	CCONJ
ajfa-14627	50	26	how	how	SCONJ
ajfa-14627	50	27	should	should	AUX
ajfa-14627	50	28	assurance	assurance	VERB
ajfa-14627	50	29	services	service	NOUN
ajfa-14627	50	30	should	should	AUX
ajfa-14627	50	31	be	be	AUX
ajfa-14627	50	32	delivered	deliver	VERB
ajfa-14627	50	33	as	as	ADP
ajfa-14627	50	34	related	relate	VERB
ajfa-14627	50	35	to	to	ADP
ajfa-14627	50	36	these	these	DET
ajfa-14627	50	37	coins	coin	NOUN
ajfa-14627	50	38	.	.	PUNCT
ajfa-14627	51	1	third	third	ADJ
ajfa-14627	51	2	,	,	PUNCT
ajfa-14627	51	3	and	and	CCONJ
ajfa-14627	51	4	particularly	particularly	ADV
ajfa-14627	51	5	important	important	ADJ
ajfa-14627	51	6	in	in	ADP
ajfa-14627	51	7	the	the	DET
ajfa-14627	51	8	case	case	NOUN
ajfa-14627	51	9	of	of	ADP
ajfa-14627	51	10	stablecoins	stablecoin	NOUN
ajfa-14627	51	11	,	,	PUNCT
ajfa-14627	51	12	which	which	PRON
ajfa-14627	51	13	are	be	AUX
ajfa-14627	51	14	connected	connect	VERB
ajfa-14627	51	15	to	to	ADP
ajfa-14627	51	16	an	an	DET
ajfa-14627	51	17	underlying	underlie	VERB
ajfa-14627	51	18	asset	asset	NOUN
ajfa-14627	51	19	and	and	CCONJ
ajfa-14627	51	20	done	do	VERB
ajfa-14627	51	21	so	so	ADV
ajfa-14627	51	22	for	for	ADP
ajfa-14627	51	23	a	a	DET
ajfa-14627	51	24	specific	specific	ADJ
ajfa-14627	51	25	purpose	purpose	NOUN
ajfa-14627	51	26	to	to	PART
ajfa-14627	51	27	reduce	reduce	VERB
ajfa-14627	51	28	volatility	volatility	NOUN
ajfa-14627	51	29	and	and	CCONJ
ajfa-14627	51	30	uncertainty	uncertainty	NOUN
ajfa-14627	51	31	connected	connect	VERB
ajfa-14627	51	32	to	to	ADP
ajfa-14627	51	33	these	these	DET
ajfa-14627	51	34	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	51	35	,	,	PUNCT
ajfa-14627	51	36	are	be	AUX
ajfa-14627	51	37	the	the	DET
ajfa-14627	51	38	audit	audit	NOUN
ajfa-14627	51	39	and	and	CCONJ
ajfa-14627	51	40	assurance	assurance	NOUN
ajfa-14627	51	41	standards	standard	NOUN
ajfa-14627	51	42	that	that	PRON
ajfa-14627	51	43	are	be	AUX
ajfa-14627	51	44	being	be	AUX
ajfa-14627	51	45	built	build	VERB
ajfa-14627	51	46	out	out	ADP
ajfa-14627	51	47	around	around	ADP
ajfa-14627	51	48	the	the	DET
ajfa-14627	51	49	broader	broad	ADJ
ajfa-14627	51	50	cryptocurrency	cryptocurrency	NOUN
ajfa-14627	51	51	ecosystem	ecosystem	NOUN
ajfa-14627	51	52	.	.	PUNCT
ajfa-14627	52	1	even	even	ADV
ajfa-14627	52	2	if	if	SCONJ
ajfa-14627	52	3	accounting	accounting	NOUN
ajfa-14627	52	4	and	and	CCONJ
ajfa-14627	52	5	financial	financial	ADJ
ajfa-14627	52	6	professionals	professional	NOUN
ajfa-14627	52	7	are	be	AUX
ajfa-14627	52	8	not	not	PART
ajfa-14627	52	9	expected	expect	VERB
ajfa-14627	52	10	to	to	PART
ajfa-14627	52	11	be	be	AUX
ajfa-14627	52	12	coders	coder	NOUN
ajfa-14627	52	13	and	and	CCONJ
ajfa-14627	52	14	understand	understand	VERB
ajfa-14627	52	15	the	the	DET
ajfa-14627	52	16	detailed	detailed	ADJ
ajfa-14627	52	17	programming	programming	NOUN
ajfa-14627	52	18	languages	language	NOUN
ajfa-14627	52	19	asian	asian	ADJ
ajfa-14627	52	20	journal	journal	NOUN
ajfa-14627	52	21	of	of	ADP
ajfa-14627	52	22	finance	finance	PROPN
ajfa-14627	52	23	&	&	CCONJ
ajfa-14627	52	24	accounting	accounting	PROPN
ajfa-14627	52	25	issn	issn	PROPN
ajfa-14627	52	26	1946	1946	NUM
ajfa-14627	52	27	-	-	PUNCT
ajfa-14627	52	28	052x	052x	PROPN
ajfa-14627	52	29	2019	2019	NUM
ajfa-14627	52	30	,	,	PUNCT
ajfa-14627	52	31	vol	vol	NOUN
ajfa-14627	52	32	.	.	PROPN
ajfa-14627	53	1	11	11	NUM
ajfa-14627	53	2	,	,	PUNCT
ajfa-14627	53	3	no	no	INTJ
ajfa-14627	53	4	.	.	NOUN
ajfa-14627	53	5	1	1	NUM
ajfa-14627	53	6	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14627	53	7	173	173	NUM
ajfa-14627	53	8	that	that	PRON
ajfa-14627	53	9	drive	drive	VERB
ajfa-14627	53	10	the	the	DET
ajfa-14627	53	11	individual	individual	ADJ
ajfa-14627	53	12	blockchain	blockchain	PROPN
ajfa-14627	53	13	platforms	platform	NOUN
ajfa-14627	53	14	,	,	PUNCT
ajfa-14627	53	15	practitioners	practitioner	NOUN
ajfa-14627	53	16	are	be	AUX
ajfa-14627	53	17	going	going	AUX
ajfa-14627	53	18	be	be	AUX
ajfa-14627	53	19	expected	expect	VERB
ajfa-14627	53	20	to	to	PART
ajfa-14627	53	21	understand	understand	VERB
ajfa-14627	53	22	the	the	DET
ajfa-14627	53	23	fundamentals	fundamental	NOUN
ajfa-14627	53	24	of	of	ADP
ajfa-14627	53	25	how	how	SCONJ
ajfa-14627	53	26	different	different	ADJ
ajfa-14627	53	27	tools	tool	NOUN
ajfa-14627	53	28	and	and	CCONJ
ajfa-14627	53	29	platforms	platform	NOUN
ajfa-14627	53	30	work	work	VERB
ajfa-14627	53	31	.	.	PUNCT
ajfa-14627	54	1	dovetailing	dovetail	VERB
ajfa-14627	54	2	and	and	CCONJ
ajfa-14627	54	3	building	build	VERB
ajfa-14627	54	4	off	off	ADP
ajfa-14627	54	5	of	of	ADP
ajfa-14627	54	6	this	this	DET
ajfa-14627	54	7	need	need	NOUN
ajfa-14627	54	8	and	and	CCONJ
ajfa-14627	54	9	expectation	expectation	NOUN
ajfa-14627	54	10	of	of	ADP
ajfa-14627	54	11	clients	client	NOUN
ajfa-14627	54	12	to	to	PART
ajfa-14627	54	13	have	have	VERB
ajfa-14627	54	14	audit	audit	NOUN
ajfa-14627	54	15	and	and	CCONJ
ajfa-14627	54	16	report	report	VERB
ajfa-14627	54	17	ready	ready	ADJ
ajfa-14627	54	18	documentation	documentation	NOUN
ajfa-14627	54	19	,	,	PUNCT
ajfa-14627	54	20	this	this	PRON
ajfa-14627	54	21	leads	lead	VERB
ajfa-14627	54	22	to	to	ADP
ajfa-14627	54	23	the	the	DET
ajfa-14627	54	24	next	next	ADJ
ajfa-14627	54	25	emerging	emerge	VERB
ajfa-14627	54	26	topic	topic	NOUN
ajfa-14627	54	27	of	of	ADP
ajfa-14627	54	28	interest	interest	NOUN
ajfa-14627	54	29	that	that	PRON
ajfa-14627	54	30	is	be	AUX
ajfa-14627	54	31	of	of	ADP
ajfa-14627	54	32	focus	focus	NOUN
ajfa-14627	54	33	in	in	ADP
ajfa-14627	54	34	this	this	DET
ajfa-14627	54	35	research	research	NOUN
ajfa-14627	54	36	.	.	PUNCT
ajfa-14627	55	1	3.2	3.2	NUM
ajfa-14627	55	2	audit	audit	NOUN
ajfa-14627	55	3	and	and	CCONJ
ajfa-14627	55	4	assurance	assurance	NOUN
ajfa-14627	55	5	of	of	ADP
ajfa-14627	55	6	cryptoassets	cryptoasset	NOUN
ajfa-14627	55	7	as	as	ADP
ajfa-14627	55	8	of	of	ADP
ajfa-14627	55	9	this	this	DET
ajfa-14627	55	10	research	research	NOUN
ajfa-14627	55	11	there	there	PRON
ajfa-14627	55	12	does	do	AUX
ajfa-14627	55	13	not	not	PART
ajfa-14627	55	14	appear	appear	VERB
ajfa-14627	55	15	to	to	PART
ajfa-14627	55	16	be	be	AUX
ajfa-14627	55	17	authoritative	authoritative	ADJ
ajfa-14627	55	18	in	in	ADP
ajfa-14627	55	19	nature	nature	NOUN
ajfa-14627	55	20	or	or	CCONJ
ajfa-14627	55	21	issued	issue	VERB
ajfa-14627	55	22	by	by	ADP
ajfa-14627	55	23	an	an	DET
ajfa-14627	55	24	accreditation	accreditation	NOUN
ajfa-14627	55	25	body	body	NOUN
ajfa-14627	55	26	such	such	ADJ
ajfa-14627	55	27	as	as	ADP
ajfa-14627	55	28	the	the	DET
ajfa-14627	55	29	fasb	fasb	NOUN
ajfa-14627	55	30	or	or	CCONJ
ajfa-14627	55	31	iasb	iasb	NOUN
ajfa-14627	55	32	,	,	PUNCT
ajfa-14627	55	33	but	but	CCONJ
ajfa-14627	55	34	there	there	PRON
ajfa-14627	55	35	does	do	AUX
ajfa-14627	55	36	appear	appear	VERB
ajfa-14627	55	37	to	to	PART
ajfa-14627	55	38	be	be	AUX
ajfa-14627	55	39	an	an	DET
ajfa-14627	55	40	evolving	evolve	VERB
ajfa-14627	55	41	set	set	NOUN
ajfa-14627	55	42	of	of	ADP
ajfa-14627	55	43	standards	standard	NOUN
ajfa-14627	55	44	and	and	CCONJ
ajfa-14627	55	45	information	information	NOUN
ajfa-14627	55	46	connected	connect	VERB
ajfa-14627	55	47	to	to	ADP
ajfa-14627	55	48	the	the	DET
ajfa-14627	55	49	field	field	NOUN
ajfa-14627	55	50	of	of	ADP
ajfa-14627	55	51	audit	audit	NOUN
ajfa-14627	55	52	,	,	PUNCT
ajfa-14627	55	53	assurance	assurance	NOUN
ajfa-14627	55	54	,	,	PUNCT
ajfa-14627	55	55	and	and	CCONJ
ajfa-14627	55	56	reporting	report	VERB
ajfa-14627	55	57	around	around	ADP
ajfa-14627	55	58	different	different	ADJ
ajfa-14627	55	59	cryptoassets	cryptoasset	NOUN
ajfa-14627	55	60	.	.	PUNCT
ajfa-14627	56	1	the	the	DET
ajfa-14627	56	2	only	only	ADJ
ajfa-14627	56	3	guidance	guidance	NOUN
ajfa-14627	56	4	available	available	ADJ
ajfa-14627	56	5	in	in	ADP
ajfa-14627	56	6	the	the	DET
ajfa-14627	56	7	united	united	PROPN
ajfa-14627	56	8	states	states	PROPN
ajfa-14627	56	9	as	as	ADP
ajfa-14627	56	10	of	of	ADP
ajfa-14627	56	11	this	this	DET
ajfa-14627	56	12	research	research	NOUN
ajfa-14627	56	13	is	be	AUX
ajfa-14627	56	14	the	the	DET
ajfa-14627	56	15	2014	2014	NUM
ajfa-14627	56	16	memo	memo	NOUN
ajfa-14627	56	17	issued	issue	VERB
ajfa-14627	56	18	by	by	ADP
ajfa-14627	56	19	the	the	DET
ajfa-14627	56	20	irs	irs	PROPN
ajfa-14627	56	21	that	that	PRON
ajfa-14627	56	22	classifies	classify	VERB
ajfa-14627	56	23	all	all	DET
ajfa-14627	56	24	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	56	25	as	as	ADP
ajfa-14627	56	26	property	property	NOUN
ajfa-14627	56	27	for	for	ADP
ajfa-14627	56	28	tax	tax	NOUN
ajfa-14627	56	29	and	and	CCONJ
ajfa-14627	56	30	reporting	reporting	NOUN
ajfa-14627	56	31	purposes	purpose	NOUN
ajfa-14627	56	32	.	.	PUNCT
ajfa-14627	57	1	this	this	DET
ajfa-14627	57	2	uncertainty	uncertainty	NOUN
ajfa-14627	57	3	has	have	AUX
ajfa-14627	57	4	led	lead	VERB
ajfa-14627	57	5	to	to	ADP
ajfa-14627	57	6	large	large	ADJ
ajfa-14627	57	7	amount	amount	NOUN
ajfa-14627	57	8	of	of	ADP
ajfa-14627	57	9	debate	debate	NOUN
ajfa-14627	57	10	,	,	PUNCT
ajfa-14627	57	11	analysis	analysis	NOUN
ajfa-14627	57	12	,	,	PUNCT
ajfa-14627	57	13	and	and	CCONJ
ajfa-14627	57	14	conversation	conversation	NOUN
ajfa-14627	57	15	around	around	ADP
ajfa-14627	57	16	the	the	DET
ajfa-14627	57	17	future	future	NOUN
ajfa-14627	57	18	of	of	ADP
ajfa-14627	57	19	how	how	SCONJ
ajfa-14627	57	20	these	these	DET
ajfa-14627	57	21	certain	certain	ADJ
ajfa-14627	57	22	assets	asset	NOUN
ajfa-14627	57	23	and	and	CCONJ
ajfa-14627	57	24	items	item	NOUN
ajfa-14627	57	25	will	will	AUX
ajfa-14627	57	26	be	be	AUX
ajfa-14627	57	27	reported	report	VERB
ajfa-14627	57	28	,	,	PUNCT
ajfa-14627	57	29	but	but	CCONJ
ajfa-14627	57	30	also	also	ADV
ajfa-14627	57	31	creates	create	VERB
ajfa-14627	57	32	an	an	DET
ajfa-14627	57	33	opportunity	opportunity	NOUN
ajfa-14627	57	34	for	for	ADP
ajfa-14627	57	35	practitioners	practitioner	NOUN
ajfa-14627	57	36	willing	willing	ADJ
ajfa-14627	57	37	to	to	PART
ajfa-14627	57	38	analyze	analyze	VERB
ajfa-14627	57	39	and	and	CCONJ
ajfa-14627	57	40	examine	examine	VERB
ajfa-14627	57	41	the	the	DET
ajfa-14627	57	42	issues	issue	NOUN
ajfa-14627	57	43	pertinent	pertinent	ADJ
ajfa-14627	57	44	to	to	ADP
ajfa-14627	57	45	the	the	DET
ajfa-14627	57	46	broader	broad	ADJ
ajfa-14627	57	47	cryptoasset	cryptoasset	NOUN
ajfa-14627	57	48	space	space	NOUN
ajfa-14627	57	49	(	(	PUNCT
ajfa-14627	57	50	barnes	barne	NOUN
ajfa-14627	57	51	,	,	PUNCT
ajfa-14627	57	52	2018	2018	NUM
ajfa-14627	57	53	)	)	PUNCT
ajfa-14627	57	54	.	.	PUNCT
ajfa-14627	58	1	clearly	clearly	ADV
ajfa-14627	58	2	there	there	PRON
ajfa-14627	58	3	will	will	AUX
ajfa-14627	58	4	be	be	AUX
ajfa-14627	58	5	differentiated	differentiate	VERB
ajfa-14627	58	6	points	point	NOUN
ajfa-14627	58	7	of	of	ADP
ajfa-14627	58	8	analysis	analysis	NOUN
ajfa-14627	58	9	and	and	CCONJ
ajfa-14627	58	10	consideration	consideration	NOUN
ajfa-14627	58	11	depending	depend	VERB
ajfa-14627	58	12	on	on	ADP
ajfa-14627	58	13	the	the	DET
ajfa-14627	58	14	specific	specific	ADJ
ajfa-14627	58	15	asset	asset	NOUN
ajfa-14627	58	16	,	,	PUNCT
ajfa-14627	58	17	but	but	CCONJ
ajfa-14627	58	18	there	there	PRON
ajfa-14627	58	19	are	be	VERB
ajfa-14627	58	20	several	several	ADJ
ajfa-14627	58	21	points	point	NOUN
ajfa-14627	58	22	that	that	PRON
ajfa-14627	58	23	tend	tend	VERB
ajfa-14627	58	24	to	to	PART
ajfa-14627	58	25	straddle	straddle	VERB
ajfa-14627	58	26	different	different	ADJ
ajfa-14627	58	27	cryptoaset	cryptoaset	ADJ
ajfa-14627	58	28	classes	class	NOUN
ajfa-14627	58	29	.	.	PUNCT
ajfa-14627	59	1	these	these	DET
ajfa-14627	59	2	points	point	NOUN
ajfa-14627	59	3	of	of	ADP
ajfa-14627	59	4	analysis	analysis	NOUN
ajfa-14627	59	5	are	be	AUX
ajfa-14627	59	6	not	not	PART
ajfa-14627	59	7	meant	mean	VERB
ajfa-14627	59	8	to	to	PART
ajfa-14627	59	9	determine	determine	VERB
ajfa-14627	59	10	authoritative	authoritative	ADJ
ajfa-14627	59	11	accounting	accounting	NOUN
ajfa-14627	59	12	classification	classification	NOUN
ajfa-14627	59	13	or	or	CCONJ
ajfa-14627	59	14	reporting	reporting	NOUN
ajfa-14627	59	15	guidelines	guideline	NOUN
ajfa-14627	59	16	,	,	PUNCT
ajfa-14627	59	17	but	but	CCONJ
ajfa-14627	59	18	to	to	PART
ajfa-14627	59	19	rather	rather	ADV
ajfa-14627	59	20	pose	pose	VERB
ajfa-14627	59	21	questions	question	NOUN
ajfa-14627	59	22	related	relate	VERB
ajfa-14627	59	23	to	to	ADP
ajfa-14627	59	24	how	how	SCONJ
ajfa-14627	59	25	certain	certain	ADJ
ajfa-14627	59	26	cryptoassets	cryptoasset	NOUN
ajfa-14627	59	27	and	and	CCONJ
ajfa-14627	59	28	items	item	NOUN
ajfa-14627	59	29	should	should	AUX
ajfa-14627	59	30	be	be	AUX
ajfa-14627	59	31	treated	treat	VERB
ajfa-14627	59	32	and	and	CCONJ
ajfa-14627	59	33	reported	report	VERB
ajfa-14627	59	34	.	.	PUNCT
ajfa-14627	60	1	first	first	ADV
ajfa-14627	60	2	,	,	PUNCT
ajfa-14627	60	3	is	be	AUX
ajfa-14627	60	4	there	there	PRON
ajfa-14627	60	5	a	a	DET
ajfa-14627	60	6	third	third	ADJ
ajfa-14627	60	7	party	party	NOUN
ajfa-14627	60	8	way	way	NOUN
ajfa-14627	60	9	to	to	PART
ajfa-14627	60	10	authorize	authorize	VERB
ajfa-14627	60	11	and	and	CCONJ
ajfa-14627	60	12	verify	verify	VERB
ajfa-14627	60	13	the	the	DET
ajfa-14627	60	14	custody	custody	NOUN
ajfa-14627	60	15	and	and	CCONJ
ajfa-14627	60	16	valuation	valuation	NOUN
ajfa-14627	60	17	of	of	ADP
ajfa-14627	60	18	these	these	DET
ajfa-14627	60	19	different	different	ADJ
ajfa-14627	60	20	assets	asset	NOUN
ajfa-14627	60	21	?	?	PUNCT
ajfa-14627	61	1	for	for	ADP
ajfa-14627	61	2	traditional	traditional	ADJ
ajfa-14627	61	3	and	and	CCONJ
ajfa-14627	61	4	distributed	distributed	ADJ
ajfa-14627	61	5	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	61	6	the	the	DET
ajfa-14627	61	7	current	current	ADJ
ajfa-14627	61	8	methodology	methodology	NOUN
ajfa-14627	61	9	for	for	ADP
ajfa-14627	61	10	obtaining	obtain	VERB
ajfa-14627	61	11	certification	certification	NOUN
ajfa-14627	61	12	of	of	ADP
ajfa-14627	61	13	value	value	NOUN
ajfa-14627	61	14	,	,	PUNCT
ajfa-14627	61	15	via	via	ADP
ajfa-14627	61	16	comparison	comparison	NOUN
ajfa-14627	61	17	to	to	ADP
ajfa-14627	61	18	current	current	ADJ
ajfa-14627	61	19	market	market	NOUN
ajfa-14627	61	20	prices	price	NOUN
ajfa-14627	61	21	,	,	PUNCT
ajfa-14627	61	22	is	be	AUX
ajfa-14627	61	23	akin	akin	ADJ
ajfa-14627	61	24	to	to	ADP
ajfa-14627	61	25	that	that	PRON
ajfa-14627	61	26	of	of	ADP
ajfa-14627	61	27	intangible	intangible	ADJ
ajfa-14627	61	28	assets	asset	NOUN
ajfa-14627	61	29	,	,	PUNCT
ajfa-14627	61	30	but	but	CCONJ
ajfa-14627	61	31	that	that	PRON
ajfa-14627	61	32	is	be	AUX
ajfa-14627	61	33	not	not	PART
ajfa-14627	61	34	a	a	DET
ajfa-14627	61	35	perfect	perfect	ADJ
ajfa-14627	61	36	solution	solution	NOUN
ajfa-14627	61	37	given	give	VERB
ajfa-14627	61	38	the	the	DET
ajfa-14627	61	39	volatility	volatility	NOUN
ajfa-14627	61	40	that	that	PRON
ajfa-14627	61	41	has	have	AUX
ajfa-14627	61	42	traditional	traditional	ADV
ajfa-14627	61	43	been	be	AUX
ajfa-14627	61	44	associated	associate	VERB
ajfa-14627	61	45	with	with	ADP
ajfa-14627	61	46	prices	price	NOUN
ajfa-14627	61	47	of	of	ADP
ajfa-14627	61	48	these	these	DET
ajfa-14627	61	49	different	different	ADJ
ajfa-14627	61	50	asset	asset	NOUN
ajfa-14627	61	51	.	.	PUNCT
ajfa-14627	62	1	exchange	exchange	NOUN
ajfa-14627	62	2	traded	trade	VERB
ajfa-14627	62	3	products	product	NOUN
ajfa-14627	62	4	seek	seek	VERB
ajfa-14627	62	5	to	to	PART
ajfa-14627	62	6	address	address	VERB
ajfa-14627	62	7	some	some	PRON
ajfa-14627	62	8	of	of	ADP
ajfa-14627	62	9	these	these	DET
ajfa-14627	62	10	issues	issue	NOUN
ajfa-14627	62	11	or	or	CCONJ
ajfa-14627	62	12	concerns	concern	NOUN
ajfa-14627	62	13	,	,	PUNCT
ajfa-14627	62	14	but	but	CCONJ
ajfa-14627	62	15	remain	remain	VERB
ajfa-14627	62	16	primarily	primarily	ADV
ajfa-14627	62	17	in	in	ADP
ajfa-14627	62	18	the	the	DET
ajfa-14627	62	19	introductory	introductory	ADJ
ajfa-14627	62	20	stages	stage	NOUN
ajfa-14627	62	21	of	of	ADP
ajfa-14627	62	22	market	market	NOUN
ajfa-14627	62	23	implementation	implementation	NOUN
ajfa-14627	62	24	(	(	PUNCT
ajfa-14627	62	25	crea	crea	PROPN
ajfa-14627	62	26	,	,	PUNCT
ajfa-14627	62	27	shea	shea	PROPN
ajfa-14627	62	28	,	,	PUNCT
ajfa-14627	62	29	steingarten	steingarten	PROPN
ajfa-14627	62	30	&	&	CCONJ
ajfa-14627	62	31	cohen	cohen	PROPN
ajfa-14627	62	32	,	,	PUNCT
ajfa-14627	62	33	2018	2018	NUM
ajfa-14627	62	34	)	)	PUNCT
ajfa-14627	62	35	.	.	PUNCT
ajfa-14627	63	1	adding	add	VERB
ajfa-14627	63	2	to	to	ADP
ajfa-14627	63	3	the	the	DET
ajfa-14627	63	4	difficulty	difficulty	NOUN
ajfa-14627	63	5	in	in	ADP
ajfa-14627	63	6	using	use	VERB
ajfa-14627	63	7	an	an	DET
ajfa-14627	63	8	intangible	intangible	ADJ
ajfa-14627	63	9	classification	classification	NOUN
ajfa-14627	63	10	to	to	PART
ajfa-14627	63	11	govern	govern	VERB
ajfa-14627	63	12	the	the	DET
ajfa-14627	63	13	reporting	reporting	NOUN
ajfa-14627	63	14	and	and	CCONJ
ajfa-14627	63	15	documentation	documentation	NOUN
ajfa-14627	63	16	of	of	ADP
ajfa-14627	63	17	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	63	18	going	go	VERB
ajfa-14627	63	19	forward	forward	ADV
ajfa-14627	63	20	are	be	AUX
ajfa-14627	63	21	the	the	DET
ajfa-14627	63	22	differences	difference	NOUN
ajfa-14627	63	23	in	in	ADP
ajfa-14627	63	24	price	price	NOUN
ajfa-14627	63	25	depending	depend	VERB
ajfa-14627	63	26	on	on	ADP
ajfa-14627	63	27	what	what	DET
ajfa-14627	63	28	exchange	exchange	NOUN
ajfa-14627	63	29	is	be	AUX
ajfa-14627	63	30	sourced	source	VERB
ajfa-14627	63	31	as	as	ADP
ajfa-14627	63	32	the	the	DET
ajfa-14627	63	33	basis	basis	NOUN
ajfa-14627	63	34	for	for	ADP
ajfa-14627	63	35	price	price	NOUN
ajfa-14627	63	36	comparison	comparison	NOUN
ajfa-14627	63	37	.	.	PUNCT
ajfa-14627	64	1	even	even	ADV
ajfa-14627	64	2	after	after	SCONJ
ajfa-14627	64	3	the	the	DET
ajfa-14627	64	4	trading	trading	NOUN
ajfa-14627	64	5	environment	environment	NOUN
ajfa-14627	64	6	has	have	AUX
ajfa-14627	64	7	matured	mature	VERB
ajfa-14627	64	8	during	during	ADP
ajfa-14627	64	9	2018	2018	NUM
ajfa-14627	64	10	,	,	PUNCT
ajfa-14627	64	11	price	price	NOUN
ajfa-14627	64	12	differentials	differential	NOUN
ajfa-14627	64	13	still	still	ADV
ajfa-14627	64	14	exist	exist	VERB
ajfa-14627	64	15	between	between	ADP
ajfa-14627	64	16	different	different	ADJ
ajfa-14627	64	17	exchanges	exchange	NOUN
ajfa-14627	64	18	and	and	CCONJ
ajfa-14627	64	19	these	these	DET
ajfa-14627	64	20	different	different	ADJ
ajfa-14627	64	21	prices	price	NOUN
ajfa-14627	64	22	do	do	AUX
ajfa-14627	64	23	not	not	PART
ajfa-14627	64	24	tend	tend	VERB
ajfa-14627	64	25	to	to	PART
ajfa-14627	64	26	reconcile	reconcile	VERB
ajfa-14627	64	27	over	over	ADP
ajfa-14627	64	28	time	time	NOUN
ajfa-14627	64	29	.	.	PUNCT
ajfa-14627	65	1	a	a	DET
ajfa-14627	65	2	second	second	ADJ
ajfa-14627	65	3	consideration	consideration	NOUN
ajfa-14627	65	4	that	that	PRON
ajfa-14627	65	5	is	be	AUX
ajfa-14627	65	6	increasingly	increasingly	ADV
ajfa-14627	65	7	important	important	ADJ
ajfa-14627	65	8	as	as	SCONJ
ajfa-14627	65	9	stablecoins	stablecoin	NOUN
ajfa-14627	65	10	become	become	VERB
ajfa-14627	65	11	increasingly	increasingly	ADV
ajfa-14627	65	12	integrated	integrate	VERB
ajfa-14627	65	13	is	be	AUX
ajfa-14627	65	14	how	how	SCONJ
ajfa-14627	65	15	is	be	AUX
ajfa-14627	65	16	the	the	DET
ajfa-14627	65	17	custody	custody	NOUN
ajfa-14627	65	18	of	of	ADP
ajfa-14627	65	19	different	different	ADJ
ajfa-14627	65	20	cryptoassets	cryptoasset	NOUN
ajfa-14627	65	21	are	be	AUX
ajfa-14627	65	22	verified	verify	VERB
ajfa-14627	65	23	.	.	PUNCT
ajfa-14627	66	1	particularly	particularly	ADV
ajfa-14627	66	2	with	with	ADP
ajfa-14627	66	3	stablecoins	stablecoin	NOUN
ajfa-14627	66	4	,	,	PUNCT
ajfa-14627	66	5	should	should	AUX
ajfa-14627	66	6	valuation	valuation	NOUN
ajfa-14627	66	7	be	be	AUX
ajfa-14627	66	8	determined	determine	VERB
ajfa-14627	66	9	based	base	VERB
ajfa-14627	66	10	on	on	ADP
ajfa-14627	66	11	the	the	DET
ajfa-14627	66	12	underlying	underlie	VERB
ajfa-14627	66	13	asset	asset	NOUN
ajfa-14627	66	14	itself	itself	PRON
ajfa-14627	66	15	,	,	PUNCT
ajfa-14627	66	16	or	or	CCONJ
ajfa-14627	66	17	be	be	AUX
ajfa-14627	66	18	a	a	DET
ajfa-14627	66	19	combination	combination	NOUN
ajfa-14627	66	20	of	of	ADP
ajfa-14627	66	21	the	the	DET
ajfa-14627	66	22	underlying	underlie	VERB
ajfa-14627	66	23	asset	asset	NOUN
ajfa-14627	66	24	itself	itself	PRON
ajfa-14627	66	25	plus	plus	CCONJ
ajfa-14627	66	26	any	any	DET
ajfa-14627	66	27	market	market	NOUN
ajfa-14627	66	28	value	value	NOUN
ajfa-14627	66	29	that	that	PRON
ajfa-14627	66	30	has	have	AUX
ajfa-14627	66	31	been	be	AUX
ajfa-14627	66	32	allocated	allocate	VERB
ajfa-14627	66	33	to	to	ADP
ajfa-14627	66	34	the	the	DET
ajfa-14627	66	35	stablecoin	stablecoin	NOUN
ajfa-14627	66	36	running	run	VERB
ajfa-14627	66	37	on	on	ADP
ajfa-14627	66	38	top	top	NOUN
ajfa-14627	66	39	of	of	ADP
ajfa-14627	66	40	that	that	DET
ajfa-14627	66	41	stabilizer	stabilizer	NOUN
ajfa-14627	66	42	?	?	PUNCT
ajfa-14627	67	1	a	a	DET
ajfa-14627	67	2	large	large	ADJ
ajfa-14627	67	3	part	part	NOUN
ajfa-14627	67	4	of	of	ADP
ajfa-14627	67	5	the	the	DET
ajfa-14627	67	6	audit	audit	NOUN
ajfa-14627	67	7	conversation	conversation	NOUN
ajfa-14627	67	8	and	and	CCONJ
ajfa-14627	67	9	process	process	NOUN
ajfa-14627	67	10	revolves	revolve	VERB
ajfa-14627	67	11	around	around	ADP
ajfa-14627	67	12	a	a	DET
ajfa-14627	67	13	few	few	ADJ
ajfa-14627	67	14	key	key	ADJ
ajfa-14627	67	15	factors	factor	NOUN
ajfa-14627	67	16	:	:	PUNCT
ajfa-14627	67	17	existence	existence	NOUN
ajfa-14627	67	18	,	,	PUNCT
ajfa-14627	67	19	valuation	valuation	NOUN
ajfa-14627	67	20	,	,	PUNCT
ajfa-14627	67	21	and	and	CCONJ
ajfa-14627	67	22	confirmation	confirmation	NOUN
ajfa-14627	67	23	of	of	ADP
ajfa-14627	67	24	counter	counter	ADJ
ajfa-14627	67	25	party	party	NOUN
ajfa-14627	67	26	balances	balance	NOUN
ajfa-14627	67	27	,	,	PUNCT
ajfa-14627	67	28	and	and	CCONJ
ajfa-14627	67	29	it	it	PRON
ajfa-14627	67	30	seems	seem	VERB
ajfa-14627	67	31	that	that	SCONJ
ajfa-14627	67	32	the	the	DET
ajfa-14627	67	33	refinement	refinement	NOUN
ajfa-14627	67	34	of	of	ADP
ajfa-14627	67	35	blockchain	blockchain	PROPN
ajfa-14627	67	36	standards	standard	NOUN
ajfa-14627	67	37	may	may	AUX
ajfa-14627	67	38	mirror	mirror	VERB
ajfa-14627	67	39	the	the	DET
ajfa-14627	67	40	effect	effect	NOUN
ajfa-14627	67	41	of	of	ADP
ajfa-14627	67	42	xbrl	xbrl	PROPN
ajfa-14627	67	43	on	on	ADP
ajfa-14627	67	44	audit	audit	NOUN
ajfa-14627	67	45	and	and	CCONJ
ajfa-14627	67	46	attestation	attestation	NOUN
ajfa-14627	67	47	information	information	NOUN
ajfa-14627	67	48	(	(	PUNCT
ajfa-14627	67	49	amin	amin	PROPN
ajfa-14627	67	50	,	,	PUNCT
ajfa-14627	67	51	eshleman	eshleman	PROPN
ajfa-14627	67	52	&	&	CCONJ
ajfa-14627	67	53	feng	feng	PROPN
ajfa-14627	67	54	,	,	PUNCT
ajfa-14627	67	55	2018	2018	NUM
ajfa-14627	67	56	)	)	PUNCT
ajfa-14627	67	57	.	.	PUNCT
ajfa-14627	68	1	as	as	SCONJ
ajfa-14627	68	2	the	the	DET
ajfa-14627	68	3	cryptoasset	cryptoasset	NOUN
ajfa-14627	68	4	environment	environment	NOUN
ajfa-14627	68	5	continues	continue	VERB
ajfa-14627	68	6	to	to	PART
ajfa-14627	68	7	evolve	evolve	VERB
ajfa-14627	68	8	and	and	CCONJ
ajfa-14627	68	9	proliferate	proliferate	VERB
ajfa-14627	68	10	,	,	PUNCT
ajfa-14627	68	11	there	there	PRON
ajfa-14627	68	12	are	be	VERB
ajfa-14627	68	13	several	several	ADJ
ajfa-14627	68	14	additional	additional	ADJ
ajfa-14627	68	15	considerations	consideration	NOUN
ajfa-14627	68	16	and	and	CCONJ
ajfa-14627	68	17	factors	factor	NOUN
ajfa-14627	68	18	that	that	PRON
ajfa-14627	68	19	should	should	AUX
ajfa-14627	68	20	be	be	AUX
ajfa-14627	68	21	evaluated	evaluate	VERB
ajfa-14627	68	22	as	as	ADP
ajfa-14627	68	23	a	a	DET
ajfa-14627	68	24	part	part	NOUN
ajfa-14627	68	25	of	of	ADP
ajfa-14627	68	26	the	the	DET
ajfa-14627	68	27	broader	broad	ADJ
ajfa-14627	68	28	assurance	assurance	NOUN
ajfa-14627	68	29	dialogue	dialogue	NOUN
ajfa-14627	68	30	.	.	PUNCT
ajfa-14627	69	1	examining	examine	VERB
ajfa-14627	69	2	how	how	SCONJ
ajfa-14627	69	3	these	these	DET
ajfa-14627	69	4	different	different	ADJ
ajfa-14627	69	5	components	component	NOUN
ajfa-14627	69	6	of	of	ADP
ajfa-14627	69	7	different	different	ADJ
ajfa-14627	69	8	audit	audit	NOUN
ajfa-14627	69	9	processes	process	NOUN
ajfa-14627	69	10	will	will	AUX
ajfa-14627	69	11	be	be	AUX
ajfa-14627	69	12	influenced	influence	VERB
ajfa-14627	69	13	by	by	ADP
ajfa-14627	69	14	the	the	DET
ajfa-14627	69	15	emergence	emergence	NOUN
ajfa-14627	69	16	of	of	ADP
ajfa-14627	69	17	these	these	DET
ajfa-14627	69	18	technology	technology	NOUN
ajfa-14627	69	19	forces	force	NOUN
ajfa-14627	69	20	represents	represent	VERB
ajfa-14627	69	21	an	an	DET
ajfa-14627	69	22	important	important	ADJ
ajfa-14627	69	23	step	step	NOUN
ajfa-14627	69	24	toward	toward	ADP
ajfa-14627	69	25	developing	develop	VERB
ajfa-14627	69	26	assurance	assurance	NOUN
ajfa-14627	69	27	,	,	PUNCT
ajfa-14627	69	28	attest	attest	NOUN
ajfa-14627	69	29	,	,	PUNCT
ajfa-14627	69	30	and	and	CCONJ
ajfa-14627	69	31	other	other	ADJ
ajfa-14627	69	32	reporting	report	VERB
ajfa-14627	69	33	asian	asian	ADJ
ajfa-14627	69	34	journal	journal	NOUN
ajfa-14627	69	35	of	of	ADP
ajfa-14627	69	36	finance	finance	PROPN
ajfa-14627	69	37	&	&	CCONJ
ajfa-14627	69	38	accounting	accounting	PROPN
ajfa-14627	69	39	issn	issn	PROPN
ajfa-14627	69	40	1946	1946	NUM
ajfa-14627	69	41	-	-	PUNCT
ajfa-14627	69	42	052x	052x	PROPN
ajfa-14627	69	43	2019	2019	NUM
ajfa-14627	69	44	,	,	PUNCT
ajfa-14627	69	45	vol	vol	NOUN
ajfa-14627	69	46	.	.	PROPN
ajfa-14627	70	1	11	11	NUM
ajfa-14627	70	2	,	,	PUNCT
ajfa-14627	70	3	no	no	INTJ
ajfa-14627	70	4	.	.	NOUN
ajfa-14627	70	5	1	1	NUM
ajfa-14627	70	6	ajfa.macrothink.org/	ajfa.macrothink.org/	VERB
ajfa-14627	70	7	174	174	NUM
ajfa-14627	70	8	frameworks	framework	NOUN
ajfa-14627	70	9	and	and	CCONJ
ajfa-14627	70	10	standards	standard	NOUN
ajfa-14627	70	11	in	in	ADP
ajfa-14627	70	12	this	this	DET
ajfa-14627	70	13	space	space	NOUN
ajfa-14627	70	14	.	.	PUNCT
ajfa-14627	71	1	not	not	PART
ajfa-14627	71	2	meant	mean	VERB
ajfa-14627	71	3	to	to	PART
ajfa-14627	71	4	be	be	AUX
ajfa-14627	71	5	authoritative	authoritative	ADJ
ajfa-14627	71	6	nor	nor	CCONJ
ajfa-14627	71	7	all	all	DET
ajfa-14627	71	8	inclusive	inclusive	ADJ
ajfa-14627	71	9	in	in	ADP
ajfa-14627	71	10	nature	nature	NOUN
ajfa-14627	71	11	these	these	DET
ajfa-14627	71	12	considerations	consideration	NOUN
ajfa-14627	71	13	should	should	AUX
ajfa-14627	71	14	rather	rather	ADV
ajfa-14627	71	15	be	be	AUX
ajfa-14627	71	16	thought	think	VERB
ajfa-14627	71	17	of	of	ADP
ajfa-14627	71	18	as	as	ADP
ajfa-14627	71	19	a	a	DET
ajfa-14627	71	20	starting	starting	NOUN
ajfa-14627	71	21	point	point	NOUN
ajfa-14627	71	22	to	to	PART
ajfa-14627	71	23	continue	continue	VERB
ajfa-14627	71	24	the	the	DET
ajfa-14627	71	25	dialogue	dialogue	NOUN
ajfa-14627	71	26	and	and	CCONJ
ajfa-14627	71	27	analysis	analysis	NOUN
ajfa-14627	71	28	of	of	ADP
ajfa-14627	71	29	how	how	SCONJ
ajfa-14627	71	30	audit	audit	NOUN
ajfa-14627	71	31	,	,	PUNCT
ajfa-14627	71	32	assurance	assurance	NOUN
ajfa-14627	71	33	,	,	PUNCT
ajfa-14627	71	34	and	and	CCONJ
ajfa-14627	71	35	attest	attest	NOUN
ajfa-14627	71	36	can	can	AUX
ajfa-14627	71	37	be	be	AUX
ajfa-14627	71	38	integrated	integrate	VERB
ajfa-14627	71	39	into	into	ADP
ajfa-14627	71	40	this	this	DET
ajfa-14627	71	41	emerging	emerge	VERB
ajfa-14627	71	42	field	field	NOUN
ajfa-14627	71	43	and	and	CCONJ
ajfa-14627	71	44	areas	area	NOUN
ajfa-14627	71	45	.	.	PUNCT
ajfa-14627	72	1	second	second	ADJ
ajfa-14627	72	2	,	,	PUNCT
ajfa-14627	72	3	is	be	AUX
ajfa-14627	72	4	there	there	PRON
ajfa-14627	72	5	a	a	DET
ajfa-14627	72	6	method	method	NOUN
ajfa-14627	72	7	or	or	CCONJ
ajfa-14627	72	8	vector	vector	NOUN
ajfa-14627	72	9	by	by	ADP
ajfa-14627	72	10	which	which	PRON
ajfa-14627	72	11	the	the	DET
ajfa-14627	72	12	custody	custody	NOUN
ajfa-14627	72	13	of	of	ADP
ajfa-14627	72	14	certain	certain	ADJ
ajfa-14627	72	15	cryptoassets	cryptoasset	NOUN
ajfa-14627	72	16	can	can	AUX
ajfa-14627	72	17	be	be	AUX
ajfa-14627	72	18	verified	verify	VERB
ajfa-14627	72	19	?	?	PUNCT
ajfa-14627	73	1	this	this	DET
ajfa-14627	73	2	mean	mean	VERB
ajfa-14627	73	3	seem	seem	VERB
ajfa-14627	73	4	like	like	ADP
ajfa-14627	73	5	a	a	DET
ajfa-14627	73	6	rather	rather	ADV
ajfa-14627	73	7	obvious	obvious	ADJ
ajfa-14627	73	8	question	question	NOUN
ajfa-14627	73	9	or	or	CCONJ
ajfa-14627	73	10	statement	statement	NOUN
ajfa-14627	73	11	but	but	CCONJ
ajfa-14627	73	12	in	in	ADP
ajfa-14627	73	13	the	the	DET
ajfa-14627	73	14	face	face	NOUN
ajfa-14627	73	15	of	of	ADP
ajfa-14627	73	16	the	the	DET
ajfa-14627	73	17	anonymity	anonymity	NOUN
ajfa-14627	73	18	that	that	PRON
ajfa-14627	73	19	accompanies	accompany	VERB
ajfa-14627	73	20	many	many	ADJ
ajfa-14627	73	21	of	of	ADP
ajfa-14627	73	22	the	the	DET
ajfa-14627	73	23	most	most	ADV
ajfa-14627	73	24	dominant	dominant	ADJ
ajfa-14627	73	25	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	73	26	this	this	PRON
ajfa-14627	73	27	is	be	AUX
ajfa-14627	73	28	not	not	PART
ajfa-14627	73	29	an	an	DET
ajfa-14627	73	30	idle	idle	ADJ
ajfa-14627	73	31	question	question	NOUN
ajfa-14627	73	32	.	.	PUNCT
ajfa-14627	74	1	in	in	ADP
ajfa-14627	74	2	fact	fact	NOUN
ajfa-14627	74	3	,	,	PUNCT
ajfa-14627	74	4	the	the	DET
ajfa-14627	74	5	proliferation	proliferation	NOUN
ajfa-14627	74	6	and	and	CCONJ
ajfa-14627	74	7	rise	rise	NOUN
ajfa-14627	74	8	of	of	ADP
ajfa-14627	74	9	so	so	ADV
ajfa-14627	74	10	-	-	PUNCT
ajfa-14627	74	11	called	call	VERB
ajfa-14627	74	12	privacy	privacy	NOUN
ajfa-14627	74	13	coins	coin	NOUN
ajfa-14627	74	14	whose	whose	DET
ajfa-14627	74	15	sole	sole	ADJ
ajfa-14627	74	16	characteristic	characteristic	NOUN
ajfa-14627	74	17	and	and	CCONJ
ajfa-14627	74	18	trait	trait	NOUN
ajfa-14627	74	19	is	be	AUX
ajfa-14627	74	20	the	the	DET
ajfa-14627	74	21	privacy	privacy	NOUN
ajfa-14627	74	22	that	that	SCONJ
ajfa-14627	74	23	it	it	PRON
ajfa-14627	74	24	imbues	imbue	VERB
ajfa-14627	74	25	the	the	DET
ajfa-14627	74	26	end	end	NOUN
ajfa-14627	74	27	user	user	NOUN
ajfa-14627	74	28	with	with	ADP
ajfa-14627	74	29	,	,	PUNCT
ajfa-14627	74	30	will	will	AUX
ajfa-14627	74	31	only	only	ADV
ajfa-14627	74	32	amplify	amplify	VERB
ajfa-14627	74	33	the	the	DET
ajfa-14627	74	34	importance	importance	NOUN
ajfa-14627	74	35	of	of	ADP
ajfa-14627	74	36	this	this	DET
ajfa-14627	74	37	question	question	NOUN
ajfa-14627	74	38	.	.	PUNCT
ajfa-14627	75	1	for	for	ADP
ajfa-14627	75	2	clients	client	NOUN
ajfa-14627	75	3	and	and	CCONJ
ajfa-14627	75	4	institutions	institution	NOUN
ajfa-14627	75	5	that	that	PRON
ajfa-14627	75	6	bank	bank	VERB
ajfa-14627	75	7	with	with	ADP
ajfa-14627	75	8	larger	large	ADJ
ajfa-14627	75	9	and	and	CCONJ
ajfa-14627	75	10	more	more	ADV
ajfa-14627	75	11	established	establish	VERB
ajfa-14627	75	12	institutions	institution	NOUN
ajfa-14627	75	13	such	such	ADJ
ajfa-14627	75	14	as	as	ADP
ajfa-14627	75	15	coinbase	coinbase	VERB
ajfa-14627	75	16	the	the	DET
ajfa-14627	75	17	obtaining	obtaining	NOUN
ajfa-14627	75	18	of	of	ADP
ajfa-14627	75	19	custody	custody	NOUN
ajfa-14627	75	20	information	information	NOUN
ajfa-14627	75	21	may	may	AUX
ajfa-14627	75	22	become	become	VERB
ajfa-14627	75	23	simpler	simple	ADJ
ajfa-14627	75	24	as	as	ADP
ajfa-14627	75	25	a	a	DET
ajfa-14627	75	26	result	result	NOUN
ajfa-14627	75	27	of	of	ADP
ajfa-14627	75	28	regulatory	regulatory	ADJ
ajfa-14627	75	29	shifts	shift	NOUN
ajfa-14627	75	30	and	and	CCONJ
ajfa-14627	75	31	developments	development	NOUN
ajfa-14627	75	32	focused	focus	VERB
ajfa-14627	75	33	on	on	ADP
ajfa-14627	75	34	those	those	DET
ajfa-14627	75	35	more	more	ADV
ajfa-14627	75	36	established	establish	VERB
ajfa-14627	75	37	players	player	NOUN
ajfa-14627	75	38	.	.	PUNCT
ajfa-14627	76	1	ironically	ironically	ADV
ajfa-14627	76	2	,	,	PUNCT
ajfa-14627	76	3	and	and	CCONJ
ajfa-14627	76	4	perhaps	perhaps	ADV
ajfa-14627	76	5	harkening	harken	VERB
ajfa-14627	76	6	back	back	ADV
ajfa-14627	76	7	to	to	ADP
ajfa-14627	76	8	one	one	NUM
ajfa-14627	76	9	of	of	ADP
ajfa-14627	76	10	the	the	DET
ajfa-14627	76	11	initial	initial	ADJ
ajfa-14627	76	12	tenants	tenant	NOUN
ajfa-14627	76	13	and	and	CCONJ
ajfa-14627	76	14	ideals	ideal	NOUN
ajfa-14627	76	15	of	of	ADP
ajfa-14627	76	16	the	the	DET
ajfa-14627	76	17	cryptocurrency	cryptocurrency	NOUN
ajfa-14627	76	18	space	space	NOUN
ajfa-14627	76	19	,	,	PUNCT
ajfa-14627	76	20	decentralized	decentralize	VERB
ajfa-14627	76	21	exchanges	exchange	NOUN
ajfa-14627	76	22	and	and	CCONJ
ajfa-14627	76	23	platforms	platform	NOUN
ajfa-14627	76	24	are	be	AUX
ajfa-14627	76	25	becoming	become	VERB
ajfa-14627	76	26	increasingly	increasingly	ADV
ajfa-14627	76	27	common	common	ADJ
ajfa-14627	76	28	as	as	SCONJ
ajfa-14627	76	29	both	both	DET
ajfa-14627	76	30	individuals	individual	NOUN
ajfa-14627	76	31	and	and	CCONJ
ajfa-14627	76	32	institutions	institution	NOUN
ajfa-14627	76	33	seek	seek	VERB
ajfa-14627	76	34	to	to	PART
ajfa-14627	76	35	truly	truly	ADV
ajfa-14627	76	36	leverage	leverage	VERB
ajfa-14627	76	37	the	the	DET
ajfa-14627	76	38	decentralized	decentralize	VERB
ajfa-14627	76	39	promise	promise	NOUN
ajfa-14627	76	40	of	of	ADP
ajfa-14627	76	41	many	many	ADJ
ajfa-14627	76	42	of	of	ADP
ajfa-14627	76	43	these	these	DET
ajfa-14627	76	44	cryptoassets	cryptoasset	NOUN
ajfa-14627	76	45	in	in	ADP
ajfa-14627	76	46	not	not	PART
ajfa-14627	76	47	only	only	ADV
ajfa-14627	76	48	ownership	ownership	NOUN
ajfa-14627	76	49	but	but	CCONJ
ajfa-14627	76	50	trading	trading	NOUN
ajfa-14627	76	51	as	as	ADV
ajfa-14627	76	52	well	well	ADV
ajfa-14627	76	53	.	.	PUNCT
ajfa-14627	77	1	regardless	regardless	ADV
ajfa-14627	77	2	of	of	ADP
ajfa-14627	77	3	the	the	DET
ajfa-14627	77	4	specific	specific	ADJ
ajfa-14627	77	5	structure	structure	NOUN
ajfa-14627	77	6	of	of	ADP
ajfa-14627	77	7	the	the	DET
ajfa-14627	77	8	platform	platform	NOUN
ajfa-14627	77	9	or	or	CCONJ
ajfa-14627	77	10	data	datum	NOUN
ajfa-14627	77	11	stream	stream	NOUN
ajfa-14627	77	12	,	,	PUNCT
ajfa-14627	77	13	practitioners	practitioner	NOUN
ajfa-14627	77	14	need	need	VERB
ajfa-14627	77	15	to	to	PART
ajfa-14627	77	16	have	have	VERB
ajfa-14627	77	17	access	access	NOUN
ajfa-14627	77	18	to	to	ADP
ajfa-14627	77	19	some	some	DET
ajfa-14627	77	20	sort	sort	NOUN
ajfa-14627	77	21	of	of	ADP
ajfa-14627	77	22	information	information	NOUN
ajfa-14627	77	23	linking	link	VERB
ajfa-14627	77	24	ownership	ownership	NOUN
ajfa-14627	77	25	of	of	ADP
ajfa-14627	77	26	cryptoassets	cryptoasset	NOUN
ajfa-14627	77	27	to	to	ADP
ajfa-14627	77	28	a	a	DET
ajfa-14627	77	29	public	public	ADJ
ajfa-14627	77	30	wallet	wallet	NOUN
ajfa-14627	77	31	,	,	PUNCT
ajfa-14627	77	32	and	and	CCONJ
ajfa-14627	77	33	a	a	DET
ajfa-14627	77	34	methodology	methodology	NOUN
ajfa-14627	77	35	to	to	PART
ajfa-14627	77	36	connect	connect	VERB
ajfa-14627	77	37	that	that	DET
ajfa-14627	77	38	public	public	ADJ
ajfa-14627	77	39	wallet	wallet	NOUN
ajfa-14627	77	40	or	or	CCONJ
ajfa-14627	77	41	even	even	ADV
ajfa-14627	77	42	public	public	ADJ
ajfa-14627	77	43	address	address	NOUN
ajfa-14627	77	44	connected	connect	VERB
ajfa-14627	77	45	to	to	ADP
ajfa-14627	77	46	that	that	DET
ajfa-14627	77	47	wallet	wallet	NOUN
ajfa-14627	77	48	to	to	ADP
ajfa-14627	77	49	an	an	DET
ajfa-14627	77	50	identifiable	identifiable	ADJ
ajfa-14627	77	51	institution	institution	NOUN
ajfa-14627	77	52	or	or	CCONJ
ajfa-14627	77	53	individual	individual	NOUN
ajfa-14627	77	54	.	.	PUNCT
ajfa-14627	78	1	third	third	ADJ
ajfa-14627	78	2	,	,	PUNCT
ajfa-14627	78	3	and	and	CCONJ
ajfa-14627	78	4	perhaps	perhaps	ADV
ajfa-14627	78	5	more	more	ADV
ajfa-14627	78	6	forward	forward	ADV
ajfa-14627	78	7	looking	look	VERB
ajfa-14627	78	8	than	than	ADP
ajfa-14627	78	9	simply	simply	ADV
ajfa-14627	78	10	focusing	focus	VERB
ajfa-14627	78	11	on	on	ADP
ajfa-14627	78	12	auditing	auditing	NOUN
ajfa-14627	78	13	and	and	CCONJ
ajfa-14627	78	14	attesting	attest	VERB
ajfa-14627	78	15	to	to	ADP
ajfa-14627	78	16	the	the	DET
ajfa-14627	78	17	valuation	valuation	NOUN
ajfa-14627	78	18	of	of	ADP
ajfa-14627	78	19	different	different	ADJ
ajfa-14627	78	20	cryptoassets	cryptoasset	NOUN
ajfa-14627	78	21	is	be	AUX
ajfa-14627	78	22	the	the	DET
ajfa-14627	78	23	role	role	NOUN
ajfa-14627	78	24	that	that	PRON
ajfa-14627	78	25	practitioners	practitioner	NOUN
ajfa-14627	78	26	can	can	AUX
ajfa-14627	78	27	play	play	VERB
ajfa-14627	78	28	in	in	ADP
ajfa-14627	78	29	the	the	DET
ajfa-14627	78	30	development	development	NOUN
ajfa-14627	78	31	and	and	CCONJ
ajfa-14627	78	32	implementation	implementation	NOUN
ajfa-14627	78	33	of	of	ADP
ajfa-14627	78	34	control	control	NOUN
ajfa-14627	78	35	based	base	VERB
ajfa-14627	78	36	solutions	solution	NOUN
ajfa-14627	78	37	around	around	ADP
ajfa-14627	78	38	smart	smart	ADJ
ajfa-14627	78	39	contracts	contract	NOUN
ajfa-14627	78	40	and	and	CCONJ
ajfa-14627	78	41	other	other	ADJ
ajfa-14627	78	42	more	more	ADV
ajfa-14627	78	43	advanced	advanced	ADJ
ajfa-14627	78	44	applications	application	NOUN
ajfa-14627	78	45	(	(	PUNCT
ajfa-14627	78	46	raphael	raphael	PROPN
ajfa-14627	78	47	,	,	PUNCT
ajfa-14627	78	48	2017	2017	NUM
ajfa-14627	78	49	)	)	PUNCT
ajfa-14627	78	50	.	.	PUNCT
ajfa-14627	79	1	a	a	DET
ajfa-14627	79	2	smart	smart	ADJ
ajfa-14627	79	3	contract	contract	NOUN
ajfa-14627	79	4	,	,	PUNCT
ajfa-14627	79	5	distilling	distil	VERB
ajfa-14627	79	6	the	the	DET
ajfa-14627	79	7	concept	concept	NOUN
ajfa-14627	79	8	down	down	ADP
ajfa-14627	79	9	to	to	ADP
ajfa-14627	79	10	a	a	DET
ajfa-14627	79	11	fundamental	fundamental	ADJ
ajfa-14627	79	12	level	level	NOUN
ajfa-14627	79	13	,	,	PUNCT
ajfa-14627	79	14	represents	represent	VERB
ajfa-14627	79	15	a	a	DET
ajfa-14627	79	16	series	series	NOUN
ajfa-14627	79	17	of	of	ADP
ajfa-14627	79	18	computer	computer	NOUN
ajfa-14627	79	19	codes	code	NOUN
ajfa-14627	79	20	and	and	CCONJ
ajfa-14627	79	21	language	language	NOUN
ajfa-14627	79	22	that	that	PRON
ajfa-14627	79	23	can	can	AUX
ajfa-14627	79	24	automatically	automatically	ADV
ajfa-14627	79	25	execute	execute	VERB
ajfa-14627	79	26	certain	certain	ADJ
ajfa-14627	79	27	pieces	piece	NOUN
ajfa-14627	79	28	of	of	ADP
ajfa-14627	79	29	or	or	CCONJ
ajfa-14627	79	30	an	an	DET
ajfa-14627	79	31	entire	entire	ADJ
ajfa-14627	79	32	transaction	transaction	NOUN
ajfa-14627	79	33	associated	associate	VERB
ajfa-14627	79	34	with	with	ADP
ajfa-14627	79	35	a	a	DET
ajfa-14627	79	36	business	business	NOUN
ajfa-14627	79	37	process	process	NOUN
ajfa-14627	79	38	.	.	PUNCT
ajfa-14627	80	1	this	this	DET
ajfa-14627	80	2	development	development	NOUN
ajfa-14627	80	3	and	and	CCONJ
ajfa-14627	80	4	application	application	NOUN
ajfa-14627	80	5	does	do	AUX
ajfa-14627	80	6	appear	appear	VERB
ajfa-14627	80	7	to	to	PART
ajfa-14627	80	8	hold	hold	VERB
ajfa-14627	80	9	substantial	substantial	ADJ
ajfa-14627	80	10	promise	promise	NOUN
ajfa-14627	80	11	for	for	ADP
ajfa-14627	80	12	the	the	DET
ajfa-14627	80	13	profession	profession	NOUN
ajfa-14627	80	14	,	,	PUNCT
ajfa-14627	80	15	but	but	CCONJ
ajfa-14627	80	16	also	also	ADV
ajfa-14627	80	17	raises	raise	VERB
ajfa-14627	80	18	several	several	ADJ
ajfa-14627	80	19	pertinent	pertinent	ADJ
ajfa-14627	80	20	issues	issue	NOUN
ajfa-14627	80	21	with	with	ADP
ajfa-14627	80	22	regards	regard	NOUN
ajfa-14627	80	23	to	to	ADP
ajfa-14627	80	24	control	control	NOUN
ajfa-14627	80	25	,	,	PUNCT
ajfa-14627	80	26	assurance	assurance	NOUN
ajfa-14627	80	27	,	,	PUNCT
ajfa-14627	80	28	and	and	CCONJ
ajfa-14627	80	29	attestation	attestation	NOUN
ajfa-14627	80	30	.	.	PUNCT
ajfa-14627	81	1	in	in	ADP
ajfa-14627	81	2	the	the	DET
ajfa-14627	81	3	case	case	NOUN
ajfa-14627	81	4	of	of	ADP
ajfa-14627	81	5	a	a	DET
ajfa-14627	81	6	smart	smart	ADJ
ajfa-14627	81	7	contract	contract	NOUN
ajfa-14627	81	8	,	,	PUNCT
ajfa-14627	81	9	for	for	ADP
ajfa-14627	81	10	example	example	NOUN
ajfa-14627	81	11	,	,	PUNCT
ajfa-14627	81	12	it	it	PRON
ajfa-14627	81	13	is	be	AUX
ajfa-14627	81	14	critically	critically	ADV
ajfa-14627	81	15	important	important	ADJ
ajfa-14627	81	16	that	that	SCONJ
ajfa-14627	81	17	both	both	CCONJ
ajfa-14627	81	18	the	the	DET
ajfa-14627	81	19	practitioners	practitioner	NOUN
ajfa-14627	81	20	involved	involve	VERB
ajfa-14627	81	21	as	as	ADV
ajfa-14627	81	22	well	well	ADV
ajfa-14627	81	23	as	as	ADP
ajfa-14627	81	24	the	the	DET
ajfa-14627	81	25	end	end	NOUN
ajfa-14627	81	26	users	user	NOUN
ajfa-14627	81	27	receiving	receive	VERB
ajfa-14627	81	28	data	datum	NOUN
ajfa-14627	81	29	via	via	ADP
ajfa-14627	81	30	the	the	DET
ajfa-14627	81	31	smart	smart	ADJ
ajfa-14627	81	32	contract	contract	NOUN
ajfa-14627	81	33	have	have	VERB
ajfa-14627	81	34	confidence	confidence	NOUN
ajfa-14627	81	35	in	in	ADP
ajfa-14627	81	36	the	the	DET
ajfa-14627	81	37	surrounding	surround	VERB
ajfa-14627	81	38	processes	process	NOUN
ajfa-14627	81	39	.	.	PUNCT
ajfa-14627	82	1	for	for	ADP
ajfa-14627	82	2	example	example	NOUN
ajfa-14627	82	3	,	,	PUNCT
ajfa-14627	82	4	a	a	DET
ajfa-14627	82	5	smart	smart	ADJ
ajfa-14627	82	6	contract	contract	NOUN
ajfa-14627	82	7	may	may	AUX
ajfa-14627	82	8	indeed	indeed	ADV
ajfa-14627	82	9	automate	automate	VERB
ajfa-14627	82	10	parts	part	NOUN
ajfa-14627	82	11	of	of	ADP
ajfa-14627	82	12	a	a	DET
ajfa-14627	82	13	process	process	NOUN
ajfa-14627	82	14	,	,	PUNCT
ajfa-14627	82	15	but	but	CCONJ
ajfa-14627	82	16	what	what	PRON
ajfa-14627	82	17	are	be	AUX
ajfa-14627	82	18	the	the	DET
ajfa-14627	82	19	controls	control	NOUN
ajfa-14627	82	20	in	in	ADP
ajfa-14627	82	21	place	place	NOUN
ajfa-14627	82	22	over	over	ADP
ajfa-14627	82	23	which	which	PRON
ajfa-14627	82	24	institutions	institution	NOUN
ajfa-14627	82	25	or	or	CCONJ
ajfa-14627	82	26	individuals	individual	NOUN
ajfa-14627	82	27	have	have	VERB
ajfa-14627	82	28	control	control	NOUN
ajfa-14627	82	29	over	over	ADP
ajfa-14627	82	30	the	the	DET
ajfa-14627	82	31	data	datum	NOUN
ajfa-14627	82	32	as	as	SCONJ
ajfa-14627	82	33	is	be	AUX
ajfa-14627	82	34	it	it	PRON
ajfa-14627	82	35	input	input	NOUN
ajfa-14627	82	36	into	into	ADP
ajfa-14627	82	37	the	the	DET
ajfa-14627	82	38	system	system	NOUN
ajfa-14627	82	39	.	.	PUNCT
ajfa-14627	83	1	3.3	3.3	NUM
ajfa-14627	83	2	differentiation	differentiation	NOUN
ajfa-14627	83	3	between	between	ADP
ajfa-14627	83	4	ai	ai	PROPN
ajfa-14627	83	5	and	and	CCONJ
ajfa-14627	83	6	rpa	rpa	VERB
ajfa-14627	83	7	in	in	ADP
ajfa-14627	83	8	addition	addition	NOUN
ajfa-14627	83	9	to	to	ADP
ajfa-14627	83	10	blockchain	blockchain	VERB
ajfa-14627	83	11	implications	implication	NOUN
ajfa-14627	83	12	and	and	CCONJ
ajfa-14627	83	13	applications	application	NOUN
ajfa-14627	83	14	that	that	PRON
ajfa-14627	83	15	have	have	AUX
ajfa-14627	83	16	continued	continue	VERB
ajfa-14627	83	17	to	to	PART
ajfa-14627	83	18	permeate	permeate	VERB
ajfa-14627	83	19	throughout	throughout	ADP
ajfa-14627	83	20	the	the	DET
ajfa-14627	83	21	broader	broad	ADJ
ajfa-14627	83	22	accounting	accounting	NOUN
ajfa-14627	83	23	and	and	CCONJ
ajfa-14627	83	24	finance	finance	NOUN
ajfa-14627	83	25	landscape	landscape	NOUN
ajfa-14627	83	26	,	,	PUNCT
ajfa-14627	83	27	it	it	PRON
ajfa-14627	83	28	also	also	ADV
ajfa-14627	83	29	seems	seem	VERB
ajfa-14627	83	30	important	important	ADJ
ajfa-14627	83	31	to	to	PART
ajfa-14627	83	32	recognize	recognize	VERB
ajfa-14627	83	33	the	the	DET
ajfa-14627	83	34	fact	fact	NOUN
ajfa-14627	83	35	that	that	SCONJ
ajfa-14627	83	36	other	other	ADJ
ajfa-14627	83	37	technology	technology	NOUN
ajfa-14627	83	38	trends	trend	NOUN
ajfa-14627	83	39	are	be	AUX
ajfa-14627	83	40	having	have	VERB
ajfa-14627	83	41	a	a	DET
ajfa-14627	83	42	potentially	potentially	ADV
ajfa-14627	83	43	disruptive	disruptive	ADJ
ajfa-14627	83	44	impact	impact	NOUN
ajfa-14627	83	45	on	on	ADP
ajfa-14627	83	46	the	the	DET
ajfa-14627	83	47	financial	financial	ADJ
ajfa-14627	83	48	services	service	NOUN
ajfa-14627	83	49	landscape	landscape	NOUN
ajfa-14627	83	50	(	(	PUNCT
ajfa-14627	83	51	cianni	cianni	NOUN
ajfa-14627	83	52	&	&	CCONJ
ajfa-14627	83	53	steckler	steckler	NOUN
ajfa-14627	83	54	,	,	PUNCT
ajfa-14627	83	55	2017	2017	NUM
ajfa-14627	83	56	)	)	PUNCT
ajfa-14627	83	57	.	.	PUNCT
ajfa-14627	84	1	automation	automation	NOUN
ajfa-14627	84	2	,	,	PUNCT
ajfa-14627	84	3	artificial	artificial	ADJ
ajfa-14627	84	4	intelligence	intelligence	NOUN
ajfa-14627	84	5	,	,	PUNCT
ajfa-14627	84	6	and	and	CCONJ
ajfa-14627	84	7	robotic	robotic	ADJ
ajfa-14627	84	8	process	process	NOUN
ajfa-14627	84	9	automation	automation	NOUN
ajfa-14627	84	10	are	be	AUX
ajfa-14627	84	11	often	often	ADV
ajfa-14627	84	12	categorized	categorize	VERB
ajfa-14627	84	13	,	,	PUNCT
ajfa-14627	84	14	labeled	label	VERB
ajfa-14627	84	15	,	,	PUNCT
ajfa-14627	84	16	and	and	CCONJ
ajfa-14627	84	17	discussed	discuss	VERB
ajfa-14627	84	18	as	as	SCONJ
ajfa-14627	84	19	if	if	SCONJ
ajfa-14627	84	20	these	these	DET
ajfa-14627	84	21	processes	process	NOUN
ajfa-14627	84	22	and	and	CCONJ
ajfa-14627	84	23	programs	program	NOUN
ajfa-14627	84	24	are	be	AUX
ajfa-14627	84	25	so	so	ADV
ajfa-14627	84	26	similar	similar	ADJ
ajfa-14627	84	27	as	as	SCONJ
ajfa-14627	84	28	to	to	PART
ajfa-14627	84	29	be	be	AUX
ajfa-14627	84	30	classified	classify	VERB
ajfa-14627	84	31	and	and	CCONJ
ajfa-14627	84	32	treated	treat	VERB
ajfa-14627	84	33	as	as	ADP
ajfa-14627	84	34	the	the	DET
ajfa-14627	84	35	same	same	ADJ
ajfa-14627	84	36	.	.	PUNCT
ajfa-14627	85	1	that	that	PRON
ajfa-14627	85	2	said	say	VERB
ajfa-14627	85	3	,	,	PUNCT
ajfa-14627	85	4	and	and	CCONJ
ajfa-14627	85	5	linking	link	VERB
ajfa-14627	85	6	back	back	ADV
ajfa-14627	85	7	to	to	ADP
ajfa-14627	85	8	the	the	DET
ajfa-14627	85	9	working	work	VERB
ajfa-14627	85	10	definitions	definition	NOUN
ajfa-14627	85	11	established	establish	VERB
ajfa-14627	85	12	at	at	ADP
ajfa-14627	85	13	the	the	DET
ajfa-14627	85	14	beginning	beginning	NOUN
ajfa-14627	85	15	of	of	ADP
ajfa-14627	85	16	this	this	DET
ajfa-14627	85	17	research	research	NOUN
ajfa-14627	85	18	,	,	PUNCT
ajfa-14627	85	19	rpa	rpa	PROPN
ajfa-14627	85	20	and	and	CCONJ
ajfa-14627	85	21	ai	ai	VERB
ajfa-14627	85	22	while	while	SCONJ
ajfa-14627	85	23	related	related	ADJ
ajfa-14627	85	24	are	be	AUX
ajfa-14627	85	25	not	not	PART
ajfa-14627	85	26	the	the	DET
ajfa-14627	85	27	same	same	ADJ
ajfa-14627	85	28	on	on	ADP
ajfa-14627	85	29	either	either	CCONJ
ajfa-14627	85	30	a	a	DET
ajfa-14627	85	31	technical	technical	ADJ
ajfa-14627	85	32	or	or	CCONJ
ajfa-14627	85	33	implementation	implementation	NOUN
ajfa-14627	85	34	basis	basis	NOUN
ajfa-14627	85	35	.	.	PUNCT
ajfa-14627	86	1	expanding	expand	VERB
ajfa-14627	86	2	on	on	ADP
ajfa-14627	86	3	these	these	DET
ajfa-14627	86	4	initial	initial	ADJ
ajfa-14627	86	5	working	work	VERB
ajfa-14627	86	6	definitions	definition	NOUN
ajfa-14627	86	7	,	,	PUNCT
ajfa-14627	86	8	it	it	PRON
ajfa-14627	86	9	appears	appear	VERB
ajfa-14627	86	10	logical	logical	ADJ
ajfa-14627	86	11	to	to	PART
ajfa-14627	86	12	further	far	ADV
ajfa-14627	86	13	differentiate	differentiate	VERB
ajfa-14627	86	14	and	and	CCONJ
ajfa-14627	86	15	analyze	analyze	VERB
ajfa-14627	86	16	just	just	ADV
ajfa-14627	86	17	how	how	SCONJ
ajfa-14627	86	18	these	these	DET
ajfa-14627	86	19	technology	technology	NOUN
ajfa-14627	86	20	tools	tool	NOUN
ajfa-14627	86	21	and	and	CCONJ
ajfa-14627	86	22	processes	process	NOUN
ajfa-14627	86	23	are	be	AUX
ajfa-14627	86	24	indeed	indeed	ADV
ajfa-14627	86	25	distinct	distinct	ADJ
ajfa-14627	86	26	and	and	CCONJ
ajfa-14627	86	27	separable	separable	ADJ
ajfa-14627	86	28	.	.	PUNCT
ajfa-14627	87	1	asian	asian	ADJ
ajfa-14627	87	2	journal	journal	PROPN
ajfa-14627	87	3	of	of	ADP
ajfa-14627	87	4	finance	finance	PROPN
ajfa-14627	87	5	&	&	CCONJ
ajfa-14627	87	6	accounting	accounting	PROPN
ajfa-14627	87	7	issn	issn	PROPN
ajfa-14627	87	8	1946	1946	NUM
ajfa-14627	87	9	-	-	PUNCT
ajfa-14627	87	10	052x	052x	PROPN
ajfa-14627	87	11	2019	2019	NUM
ajfa-14627	87	12	,	,	PUNCT
ajfa-14627	87	13	vol	vol	NOUN
ajfa-14627	87	14	.	.	PROPN
ajfa-14627	87	15	11	11	NUM
ajfa-14627	87	16	,	,	PUNCT
ajfa-14627	87	17	no	no	INTJ
ajfa-14627	87	18	.	.	NOUN
ajfa-14627	87	19	1	1	NUM
ajfa-14627	87	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14627	87	21	175	175	NUM
ajfa-14627	87	22	robotic	robotic	ADJ
ajfa-14627	87	23	process	process	NOUN
ajfa-14627	87	24	automation	automation	NOUN
ajfa-14627	87	25	,	,	PUNCT
ajfa-14627	87	26	although	although	SCONJ
ajfa-14627	87	27	a	a	DET
ajfa-14627	87	28	relatively	relatively	ADV
ajfa-14627	87	29	new	new	ADJ
ajfa-14627	87	30	entry	entry	NOUN
ajfa-14627	87	31	into	into	ADP
ajfa-14627	87	32	the	the	DET
ajfa-14627	87	33	marketplace	marketplace	NOUN
ajfa-14627	87	34	in	in	ADP
ajfa-14627	87	35	terms	term	NOUN
ajfa-14627	87	36	of	of	ADP
ajfa-14627	87	37	the	the	DET
ajfa-14627	87	38	terminology	terminology	NOUN
ajfa-14627	87	39	and	and	CCONJ
ajfa-14627	87	40	conversation	conversation	NOUN
ajfa-14627	87	41	,	,	PUNCT
ajfa-14627	87	42	has	have	AUX
ajfa-14627	87	43	existed	exist	VERB
ajfa-14627	87	44	in	in	ADP
ajfa-14627	87	45	various	various	ADJ
ajfa-14627	87	46	forms	form	NOUN
ajfa-14627	87	47	for	for	ADP
ajfa-14627	87	48	decades	decade	NOUN
ajfa-14627	87	49	.	.	PUNCT
ajfa-14627	88	1	contrasted	contrast	VERB
ajfa-14627	88	2	versus	versus	ADP
ajfa-14627	88	3	the	the	DET
ajfa-14627	88	4	emerging	emerge	VERB
ajfa-14627	88	5	fields	field	NOUN
ajfa-14627	88	6	of	of	ADP
ajfa-14627	88	7	artificial	artificial	ADJ
ajfa-14627	88	8	intelligence	intelligence	NOUN
ajfa-14627	88	9	and	and	CCONJ
ajfa-14627	88	10	machine	machine	NOUN
ajfa-14627	88	11	learning	learning	NOUN
ajfa-14627	88	12	,	,	PUNCT
ajfa-14627	88	13	robotic	robotic	ADJ
ajfa-14627	88	14	process	process	NOUN
ajfa-14627	88	15	automation	automation	NOUN
ajfa-14627	88	16	has	have	AUX
ajfa-14627	88	17	indeed	indeed	ADV
ajfa-14627	88	18	been	be	AUX
ajfa-14627	88	19	adopted	adopt	VERB
ajfa-14627	88	20	by	by	ADP
ajfa-14627	88	21	numerous	numerous	ADJ
ajfa-14627	88	22	market	market	NOUN
ajfa-14627	88	23	participants	participant	NOUN
ajfa-14627	88	24	whose	whose	DET
ajfa-14627	88	25	track	track	NOUN
ajfa-14627	88	26	records	record	NOUN
ajfa-14627	88	27	that	that	PRON
ajfa-14627	88	28	are	be	AUX
ajfa-14627	88	29	measurable	measurable	ADJ
ajfa-14627	88	30	in	in	ADP
ajfa-14627	88	31	decades	decade	NOUN
ajfa-14627	88	32	.	.	PUNCT
ajfa-14627	89	1	no	no	ADV
ajfa-14627	89	2	matter	matter	ADV
ajfa-14627	89	3	which	which	DET
ajfa-14627	89	4	specific	specific	ADJ
ajfa-14627	89	5	organization	organization	NOUN
ajfa-14627	89	6	is	be	AUX
ajfa-14627	89	7	referenced	reference	VERB
ajfa-14627	89	8	or	or	CCONJ
ajfa-14627	89	9	included	include	VERB
ajfa-14627	89	10	in	in	ADP
ajfa-14627	89	11	the	the	DET
ajfa-14627	89	12	analysis	analysis	NOUN
ajfa-14627	89	13	or	or	CCONJ
ajfa-14627	89	14	examination	examination	NOUN
ajfa-14627	89	15	of	of	ADP
ajfa-14627	89	16	rpa	rpa	PROPN
ajfa-14627	89	17	,	,	PUNCT
ajfa-14627	89	18	the	the	DET
ajfa-14627	89	19	underlying	underlie	VERB
ajfa-14627	89	20	fundamentals	fundamental	NOUN
ajfa-14627	89	21	are	be	AUX
ajfa-14627	89	22	similar	similar	ADJ
ajfa-14627	89	23	,	,	PUNCT
ajfa-14627	89	24	but	but	CCONJ
ajfa-14627	89	25	differentiated	differentiate	VERB
ajfa-14627	89	26	from	from	ADP
ajfa-14627	89	27	the	the	DET
ajfa-14627	89	28	potentially	potentially	ADV
ajfa-14627	89	29	more	more	ADJ
ajfa-14627	89	30	paradigm	paradigm	NOUN
ajfa-14627	89	31	shifting	shift	VERB
ajfa-14627	89	32	artificial	artificial	ADJ
ajfa-14627	89	33	intelligence	intelligence	NOUN
ajfa-14627	89	34	.	.	PUNCT
ajfa-14627	90	1	while	while	SCONJ
ajfa-14627	90	2	not	not	PART
ajfa-14627	90	3	meant	mean	VERB
ajfa-14627	90	4	to	to	PART
ajfa-14627	90	5	be	be	AUX
ajfa-14627	90	6	all	all	PRON
ajfa-14627	90	7	inclusive	inclusive	ADJ
ajfa-14627	90	8	nor	nor	CCONJ
ajfa-14627	90	9	exhaustive	exhaustive	ADJ
ajfa-14627	90	10	,	,	PUNCT
ajfa-14627	90	11	the	the	DET
ajfa-14627	90	12	following	follow	VERB
ajfa-14627	90	13	characteristics	characteristic	NOUN
ajfa-14627	90	14	form	form	VERB
ajfa-14627	90	15	the	the	DET
ajfa-14627	90	16	foundation	foundation	NOUN
ajfa-14627	90	17	from	from	ADP
ajfa-14627	90	18	further	further	ADJ
ajfa-14627	90	19	examination	examination	NOUN
ajfa-14627	90	20	by	by	ADP
ajfa-14627	90	21	both	both	DET
ajfa-14627	90	22	practitioner	practitioner	NOUN
ajfa-14627	90	23	and	and	CCONJ
ajfa-14627	90	24	academic	academic	ADJ
ajfa-14627	90	25	researchers	researcher	NOUN
ajfa-14627	90	26	.	.	PUNCT
ajfa-14627	91	1	first	first	ADV
ajfa-14627	91	2	,	,	PUNCT
ajfa-14627	91	3	rpa	rpa	PROPN
ajfa-14627	91	4	is	be	AUX
ajfa-14627	91	5	a	a	DET
ajfa-14627	91	6	technology	technology	NOUN
ajfa-14627	91	7	system	system	NOUN
ajfa-14627	91	8	and	and	CCONJ
ajfa-14627	91	9	protocol	protocol	NOUN
ajfa-14627	91	10	that	that	PRON
ajfa-14627	91	11	can	can	AUX
ajfa-14627	91	12	be	be	AUX
ajfa-14627	91	13	implemented	implement	VERB
ajfa-14627	91	14	at	at	ADP
ajfa-14627	91	15	a	a	DET
ajfa-14627	91	16	range	range	NOUN
ajfa-14627	91	17	of	of	ADP
ajfa-14627	91	18	organizations	organization	NOUN
ajfa-14627	91	19	without	without	ADP
ajfa-14627	91	20	having	have	VERB
ajfa-14627	91	21	to	to	PART
ajfa-14627	91	22	disrupt	disrupt	VERB
ajfa-14627	91	23	or	or	CCONJ
ajfa-14627	91	24	upend	upend	VERB
ajfa-14627	91	25	current	current	ADJ
ajfa-14627	91	26	enterprise	enterprise	NOUN
ajfa-14627	91	27	resource	resource	NOUN
ajfa-14627	91	28	planning	planning	NOUN
ajfa-14627	91	29	systems	system	NOUN
ajfa-14627	91	30	.	.	PUNCT
ajfa-14627	92	1	this	this	PRON
ajfa-14627	92	2	may	may	AUX
ajfa-14627	92	3	seem	seem	VERB
ajfa-14627	92	4	like	like	ADP
ajfa-14627	92	5	a	a	DET
ajfa-14627	92	6	technical	technical	ADJ
ajfa-14627	92	7	detail	detail	NOUN
ajfa-14627	92	8	more	more	ADV
ajfa-14627	92	9	interesting	interesting	ADJ
ajfa-14627	92	10	to	to	ADP
ajfa-14627	92	11	a	a	DET
ajfa-14627	92	12	computer	computer	NOUN
ajfa-14627	92	13	science	science	NOUN
ajfa-14627	92	14	conversation	conversation	NOUN
ajfa-14627	92	15	,	,	PUNCT
ajfa-14627	92	16	but	but	CCONJ
ajfa-14627	92	17	it	it	PRON
ajfa-14627	92	18	can	can	AUX
ajfa-14627	92	19	have	have	VERB
ajfa-14627	92	20	substantial	substantial	ADJ
ajfa-14627	92	21	effects	effect	NOUN
ajfa-14627	92	22	on	on	ADP
ajfa-14627	92	23	the	the	DET
ajfa-14627	92	24	pace	pace	NOUN
ajfa-14627	92	25	with	with	ADP
ajfa-14627	92	26	which	which	PRON
ajfa-14627	92	27	different	different	ADJ
ajfa-14627	92	28	technologies	technology	NOUN
ajfa-14627	92	29	and	and	CCONJ
ajfa-14627	92	30	process	process	NOUN
ajfa-14627	92	31	can	can	AUX
ajfa-14627	92	32	actually	actually	ADV
ajfa-14627	92	33	be	be	AUX
ajfa-14627	92	34	adopted	adopt	VERB
ajfa-14627	92	35	and	and	CCONJ
ajfa-14627	92	36	implemented	implement	VERB
ajfa-14627	92	37	.	.	PUNCT
ajfa-14627	93	1	the	the	DET
ajfa-14627	93	2	ability	ability	NOUN
ajfa-14627	93	3	to	to	PART
ajfa-14627	93	4	install	install	VERB
ajfa-14627	93	5	and	and	CCONJ
ajfa-14627	93	6	run	run	VERB
ajfa-14627	93	7	rpa	rpa	PROPN
ajfa-14627	93	8	based	base	VERB
ajfa-14627	93	9	programs	program	NOUN
ajfa-14627	93	10	in	in	ADP
ajfa-14627	93	11	the	the	DET
ajfa-14627	93	12	background	background	NOUN
ajfa-14627	93	13	means	mean	VERB
ajfa-14627	93	14	that	that	SCONJ
ajfa-14627	93	15	practitioners	practitioner	NOUN
ajfa-14627	93	16	and	and	CCONJ
ajfa-14627	93	17	organizations	organization	NOUN
ajfa-14627	93	18	means	mean	VERB
ajfa-14627	93	19	that	that	SCONJ
ajfa-14627	93	20	organizations	organization	NOUN
ajfa-14627	93	21	can	can	AUX
ajfa-14627	93	22	begin	begin	VERB
ajfa-14627	93	23	to	to	PART
ajfa-14627	93	24	realize	realize	VERB
ajfa-14627	93	25	the	the	DET
ajfa-14627	93	26	benefits	benefit	NOUN
ajfa-14627	93	27	of	of	ADP
ajfa-14627	93	28	this	this	DET
ajfa-14627	93	29	increased	increase	VERB
ajfa-14627	93	30	automation	automation	NOUN
ajfa-14627	93	31	in	in	ADP
ajfa-14627	93	32	a	a	DET
ajfa-14627	93	33	nearly	nearly	ADV
ajfa-14627	93	34	instantaneous	instantaneous	ADJ
ajfa-14627	93	35	manner	manner	NOUN
ajfa-14627	93	36	.	.	PUNCT
ajfa-14627	94	1	said	say	VERB
ajfa-14627	94	2	benefits	benefit	NOUN
ajfa-14627	94	3	may	may	AUX
ajfa-14627	94	4	very	very	ADV
ajfa-14627	94	5	well	well	ADV
ajfa-14627	94	6	expand	expand	VERB
ajfa-14627	94	7	beyond	beyond	ADP
ajfa-14627	94	8	accounting	accounting	NOUN
ajfa-14627	94	9	and	and	CCONJ
ajfa-14627	94	10	finance	finance	NOUN
ajfa-14627	94	11	processes	process	NOUN
ajfa-14627	94	12	,	,	PUNCT
ajfa-14627	94	13	and	and	CCONJ
ajfa-14627	94	14	encompass	encompass	VERB
ajfa-14627	94	15	a	a	DET
ajfa-14627	94	16	much	much	ADV
ajfa-14627	94	17	wider	wide	ADJ
ajfa-14627	94	18	range	range	NOUN
ajfa-14627	94	19	of	of	ADP
ajfa-14627	94	20	processes	process	NOUN
ajfa-14627	94	21	than	than	SCONJ
ajfa-14627	94	22	initially	initially	ADV
ajfa-14627	94	23	anticipated	anticipate	VERB
ajfa-14627	94	24	.	.	PUNCT
ajfa-14627	95	1	drilling	drill	VERB
ajfa-14627	95	2	down	down	ADP
ajfa-14627	95	3	,	,	PUNCT
ajfa-14627	95	4	some	some	PRON
ajfa-14627	95	5	of	of	ADP
ajfa-14627	95	6	the	the	DET
ajfa-14627	95	7	following	follow	VERB
ajfa-14627	95	8	processes	process	NOUN
ajfa-14627	95	9	may	may	AUX
ajfa-14627	95	10	be	be	AUX
ajfa-14627	95	11	candidates	candidate	NOUN
ajfa-14627	95	12	for	for	ADP
ajfa-14627	95	13	rpa	rpa	PROPN
ajfa-14627	95	14	implementation	implementation	NOUN
ajfa-14627	95	15	.	.	PUNCT
ajfa-14627	96	1	human	human	ADJ
ajfa-14627	96	2	resource	resource	NOUN
ajfa-14627	96	3	and	and	CCONJ
ajfa-14627	96	4	onboarding	onboarding	NOUN
ajfa-14627	96	5	packages	package	NOUN
ajfa-14627	96	6	may	may	AUX
ajfa-14627	96	7	indeed	indeed	ADV
ajfa-14627	96	8	be	be	AUX
ajfa-14627	96	9	customized	customize	VERB
ajfa-14627	96	10	depending	depend	VERB
ajfa-14627	96	11	on	on	ADP
ajfa-14627	96	12	the	the	DET
ajfa-14627	96	13	organization	organization	NOUN
ajfa-14627	96	14	and	and	CCONJ
ajfa-14627	96	15	the	the	DET
ajfa-14627	96	16	individual	individual	ADJ
ajfa-14627	96	17	employee	employee	NOUN
ajfa-14627	96	18	being	be	AUX
ajfa-14627	96	19	brought	bring	VERB
ajfa-14627	96	20	into	into	ADP
ajfa-14627	96	21	the	the	DET
ajfa-14627	96	22	organization	organization	NOUN
ajfa-14627	96	23	,	,	PUNCT
ajfa-14627	96	24	but	but	CCONJ
ajfa-14627	96	25	that	that	DET
ajfa-14627	96	26	surface	surface	NOUN
ajfa-14627	96	27	level	level	NOUN
ajfa-14627	96	28	analysis	analysis	NOUN
ajfa-14627	96	29	,	,	PUNCT
ajfa-14627	96	30	although	although	SCONJ
ajfa-14627	96	31	temping	tempe	VERB
ajfa-14627	96	32	,	,	PUNCT
ajfa-14627	96	33	is	be	AUX
ajfa-14627	96	34	incomplete	incomplete	ADJ
ajfa-14627	96	35	in	in	ADP
ajfa-14627	96	36	nature	nature	NOUN
ajfa-14627	96	37	.	.	PUNCT
ajfa-14627	97	1	many	many	ADJ
ajfa-14627	97	2	of	of	ADP
ajfa-14627	97	3	the	the	DET
ajfa-14627	97	4	processes	process	NOUN
ajfa-14627	97	5	and	and	CCONJ
ajfa-14627	97	6	procedures	procedure	NOUN
ajfa-14627	97	7	;	;	PUNCT
ajfa-14627	97	8	employee	employee	NOUN
ajfa-14627	97	9	training	training	NOUN
ajfa-14627	97	10	,	,	PUNCT
ajfa-14627	97	11	the	the	DET
ajfa-14627	97	12	explanation	explanation	NOUN
ajfa-14627	97	13	of	of	ADP
ajfa-14627	97	14	benefits	benefit	NOUN
ajfa-14627	97	15	,	,	PUNCT
ajfa-14627	97	16	issuance	issuance	NOUN
ajfa-14627	97	17	of	of	ADP
ajfa-14627	97	18	access	access	NOUN
ajfa-14627	97	19	codes	code	NOUN
ajfa-14627	97	20	and	and	CCONJ
ajfa-14627	97	21	other	other	ADJ
ajfa-14627	97	22	information	information	NOUN
ajfa-14627	97	23	,	,	PUNCT
ajfa-14627	97	24	and	and	CCONJ
ajfa-14627	97	25	the	the	DET
ajfa-14627	97	26	integration	integration	NOUN
ajfa-14627	97	27	of	of	ADP
ajfa-14627	97	28	prior	prior	ADJ
ajfa-14627	97	29	retirement	retirement	NOUN
ajfa-14627	97	30	information	information	NOUN
ajfa-14627	97	31	into	into	ADP
ajfa-14627	97	32	the	the	DET
ajfa-14627	97	33	organization	organization	NOUN
ajfa-14627	97	34	structure	structure	NOUN
ajfa-14627	97	35	are	be	AUX
ajfa-14627	97	36	surprisingly	surprisingly	ADV
ajfa-14627	97	37	similar	similar	ADJ
ajfa-14627	97	38	for	for	ADP
ajfa-14627	97	39	every	every	DET
ajfa-14627	97	40	employee	employee	NOUN
ajfa-14627	97	41	.	.	PUNCT
ajfa-14627	98	1	even	even	ADV
ajfa-14627	98	2	more	more	ADV
ajfa-14627	98	3	basic	basic	ADJ
ajfa-14627	98	4	tasks	task	NOUN
ajfa-14627	98	5	such	such	ADJ
ajfa-14627	98	6	as	as	ADP
ajfa-14627	98	7	request	request	NOUN
ajfa-14627	98	8	for	for	ADP
ajfa-14627	98	9	documentation	documentation	NOUN
ajfa-14627	98	10	and	and	CCONJ
ajfa-14627	98	11	the	the	DET
ajfa-14627	98	12	processing	processing	NOUN
ajfa-14627	98	13	of	of	ADP
ajfa-14627	98	14	said	say	VERB
ajfa-14627	98	15	documentation	documentation	NOUN
ajfa-14627	98	16	are	be	AUX
ajfa-14627	98	17	similar	similar	ADJ
ajfa-14627	98	18	,	,	PUNCT
ajfa-14627	98	19	if	if	SCONJ
ajfa-14627	98	20	not	not	PART
ajfa-14627	98	21	identical	identical	ADJ
ajfa-14627	98	22	from	from	ADP
ajfa-14627	98	23	employee	employee	NOUN
ajfa-14627	98	24	to	to	PART
ajfa-14627	98	25	employee	employee	VERB
ajfa-14627	98	26	no	no	ADV
ajfa-14627	98	27	matter	matter	ADV
ajfa-14627	98	28	what	what	DET
ajfa-14627	98	29	role	role	NOUN
ajfa-14627	98	30	,	,	PUNCT
ajfa-14627	98	31	area	area	NOUN
ajfa-14627	98	32	of	of	ADP
ajfa-14627	98	33	the	the	DET
ajfa-14627	98	34	organization	organization	NOUN
ajfa-14627	98	35	,	,	PUNCT
ajfa-14627	98	36	or	or	CCONJ
ajfa-14627	98	37	geographic	geographic	ADJ
ajfa-14627	98	38	location	location	NOUN
ajfa-14627	98	39	are	be	AUX
ajfa-14627	98	40	specified	specify	VERB
ajfa-14627	98	41	.	.	PUNCT
ajfa-14627	99	1	inventory	inventory	NOUN
ajfa-14627	99	2	and	and	CCONJ
ajfa-14627	99	3	re	re	ADJ
ajfa-14627	99	4	-	-	ADJ
ajfa-14627	99	5	ordering	ordering	ADJ
ajfa-14627	99	6	processes	process	NOUN
ajfa-14627	99	7	and	and	CCONJ
ajfa-14627	99	8	packages	package	NOUN
ajfa-14627	99	9	are	be	AUX
ajfa-14627	99	10	also	also	ADV
ajfa-14627	99	11	relatively	relatively	ADV
ajfa-14627	99	12	standardized	standardized	ADJ
ajfa-14627	99	13	at	at	ADV
ajfa-14627	99	14	all	all	ADV
ajfa-14627	99	15	but	but	SCONJ
ajfa-14627	99	16	the	the	DET
ajfa-14627	99	17	smallest	small	ADJ
ajfa-14627	99	18	of	of	ADP
ajfa-14627	99	19	organizations	organization	NOUN
ajfa-14627	99	20	,	,	PUNCT
ajfa-14627	99	21	with	with	ADP
ajfa-14627	99	22	a	a	DET
ajfa-14627	99	23	threshold	threshold	NOUN
ajfa-14627	99	24	set	set	VERB
ajfa-14627	99	25	and	and	CCONJ
ajfa-14627	99	26	established	establish	VERB
ajfa-14627	99	27	that	that	SCONJ
ajfa-14627	99	28	in	in	ADP
ajfa-14627	99	29	turn	turn	NOUN
ajfa-14627	99	30	triggers	trigger	VERB
ajfa-14627	99	31	a	a	DET
ajfa-14627	99	32	reordering	reordering	NOUN
ajfa-14627	99	33	of	of	ADP
ajfa-14627	99	34	certain	certain	ADJ
ajfa-14627	99	35	goods	good	NOUN
ajfa-14627	99	36	.	.	PUNCT
ajfa-14627	100	1	while	while	SCONJ
ajfa-14627	100	2	large	large	ADJ
ajfa-14627	100	3	swaths	swath	NOUN
ajfa-14627	100	4	of	of	ADP
ajfa-14627	100	5	inventory	inventory	NOUN
ajfa-14627	100	6	management	management	NOUN
ajfa-14627	100	7	are	be	AUX
ajfa-14627	100	8	indeed	indeed	ADV
ajfa-14627	100	9	automated	automate	VERB
ajfa-14627	100	10	or	or	CCONJ
ajfa-14627	100	11	otherwise	otherwise	ADV
ajfa-14627	100	12	augmented	augment	VERB
ajfa-14627	100	13	by	by	ADP
ajfa-14627	100	14	technology	technology	NOUN
ajfa-14627	100	15	much	much	ADJ
ajfa-14627	100	16	of	of	ADP
ajfa-14627	100	17	actual	actual	ADJ
ajfa-14627	100	18	stocking	stocking	NOUN
ajfa-14627	100	19	,	,	PUNCT
ajfa-14627	100	20	verification	verification	NOUN
ajfa-14627	100	21	,	,	PUNCT
ajfa-14627	100	22	and	and	CCONJ
ajfa-14627	100	23	reordering	reordering	NOUN
ajfa-14627	100	24	of	of	ADP
ajfa-14627	100	25	physical	physical	ADJ
ajfa-14627	100	26	good	good	NOUN
ajfa-14627	100	27	still	still	ADV
ajfa-14627	100	28	involves	involve	VERB
ajfa-14627	100	29	several	several	ADJ
ajfa-14627	100	30	manual	manual	ADJ
ajfa-14627	100	31	steps	step	NOUN
ajfa-14627	100	32	and	and	CCONJ
ajfa-14627	100	33	human	human	ADJ
ajfa-14627	100	34	oversight	oversight	NOUN
ajfa-14627	100	35	.	.	PUNCT
ajfa-14627	101	1	utilizing	utilize	VERB
ajfa-14627	101	2	an	an	DET
ajfa-14627	101	3	rpa	rpa	NOUN
ajfa-14627	101	4	based	base	VERB
ajfa-14627	101	5	program	program	NOUN
ajfa-14627	101	6	to	to	PART
ajfa-14627	101	7	assess	assess	VERB
ajfa-14627	101	8	current	current	ADJ
ajfa-14627	101	9	levels	level	NOUN
ajfa-14627	101	10	of	of	ADP
ajfa-14627	101	11	inventory	inventory	NOUN
ajfa-14627	101	12	,	,	PUNCT
ajfa-14627	101	13	placing	place	VERB
ajfa-14627	101	14	orders	order	NOUN
ajfa-14627	101	15	to	to	PART
ajfa-14627	101	16	replenish	replenish	VERB
ajfa-14627	101	17	the	the	DET
ajfa-14627	101	18	stock	stock	NOUN
ajfa-14627	101	19	of	of	ADP
ajfa-14627	101	20	goods	good	NOUN
ajfa-14627	101	21	at	at	ADP
ajfa-14627	101	22	the	the	DET
ajfa-14627	101	23	organization	organization	NOUN
ajfa-14627	101	24	,	,	PUNCT
ajfa-14627	101	25	and	and	CCONJ
ajfa-14627	101	26	keep	keep	VERB
ajfa-14627	101	27	counterparties	counterpartie	NOUN
ajfa-14627	101	28	aware	aware	ADJ
ajfa-14627	101	29	of	of	ADP
ajfa-14627	101	30	what	what	PRON
ajfa-14627	101	31	is	be	AUX
ajfa-14627	101	32	occurring	occur	VERB
ajfa-14627	101	33	is	be	AUX
ajfa-14627	101	34	a	a	DET
ajfa-14627	101	35	relatively	relatively	ADV
ajfa-14627	101	36	logical	logical	ADJ
ajfa-14627	101	37	place	place	NOUN
ajfa-14627	101	38	to	to	PART
ajfa-14627	101	39	implement	implement	VERB
ajfa-14627	101	40	an	an	DET
ajfa-14627	101	41	automation	automation	NOUN
ajfa-14627	101	42	based	base	VERB
ajfa-14627	101	43	solution	solution	NOUN
ajfa-14627	101	44	.	.	PUNCT
ajfa-14627	102	1	billing	billing	NOUN
ajfa-14627	102	2	and	and	CCONJ
ajfa-14627	102	3	cross	cross	NOUN
ajfa-14627	102	4	referencing	reference	VERB
ajfa-14627	102	5	the	the	DET
ajfa-14627	102	6	receipt	receipt	NOUN
ajfa-14627	102	7	of	of	ADP
ajfa-14627	102	8	payments	payment	NOUN
ajfa-14627	102	9	to	to	ADP
ajfa-14627	102	10	the	the	DET
ajfa-14627	102	11	appropriate	appropriate	ADJ
ajfa-14627	102	12	accounts	account	NOUN
ajfa-14627	102	13	at	at	ADP
ajfa-14627	102	14	an	an	DET
ajfa-14627	102	15	organization	organization	NOUN
ajfa-14627	102	16	also	also	ADV
ajfa-14627	102	17	seem	seem	VERB
ajfa-14627	102	18	to	to	PART
ajfa-14627	102	19	be	be	AUX
ajfa-14627	102	20	a	a	DET
ajfa-14627	102	21	logical	logical	ADJ
ajfa-14627	102	22	place	place	NOUN
ajfa-14627	102	23	to	to	PART
ajfa-14627	102	24	increase	increase	VERB
ajfa-14627	102	25	the	the	DET
ajfa-14627	102	26	automation	automation	NOUN
ajfa-14627	102	27	of	of	ADP
ajfa-14627	102	28	processes	process	NOUN
ajfa-14627	102	29	.	.	PUNCT
ajfa-14627	103	1	prior	prior	ADV
ajfa-14627	103	2	to	to	ADP
ajfa-14627	103	3	drilling	drill	VERB
ajfa-14627	103	4	into	into	ADP
ajfa-14627	103	5	specific	specific	ADJ
ajfa-14627	103	6	examples	example	NOUN
ajfa-14627	103	7	or	or	CCONJ
ajfa-14627	103	8	applications	application	NOUN
ajfa-14627	103	9	connected	connect	VERB
ajfa-14627	103	10	to	to	ADP
ajfa-14627	103	11	the	the	DET
ajfa-14627	103	12	payment	payment	NOUN
ajfa-14627	103	13	process	process	NOUN
ajfa-14627	103	14	itself	itself	PRON
ajfa-14627	103	15	,	,	PUNCT
ajfa-14627	103	16	the	the	DET
ajfa-14627	103	17	overarching	overarching	ADJ
ajfa-14627	103	18	importance	importance	NOUN
ajfa-14627	103	19	of	of	ADP
ajfa-14627	103	20	increasing	increase	VERB
ajfa-14627	103	21	the	the	DET
ajfa-14627	103	22	efficiency	efficiency	NOUN
ajfa-14627	103	23	associated	associate	VERB
ajfa-14627	103	24	with	with	ADP
ajfa-14627	103	25	these	these	DET
ajfa-14627	103	26	processes	process	NOUN
ajfa-14627	103	27	seems	seem	VERB
ajfa-14627	103	28	a	a	DET
ajfa-14627	103	29	logical	logical	ADJ
ajfa-14627	103	30	place	place	NOUN
ajfa-14627	103	31	to	to	PART
ajfa-14627	103	32	begin	begin	VERB
ajfa-14627	103	33	.	.	PUNCT
ajfa-14627	104	1	in	in	ADP
ajfa-14627	104	2	a	a	DET
ajfa-14627	104	3	digitally	digitally	ADV
ajfa-14627	104	4	based	base	VERB
ajfa-14627	104	5	environment	environment	NOUN
ajfa-14627	104	6	,	,	PUNCT
ajfa-14627	104	7	the	the	DET
ajfa-14627	104	8	idea	idea	NOUN
ajfa-14627	104	9	and	and	CCONJ
ajfa-14627	104	10	concept	concept	NOUN
ajfa-14627	104	11	of	of	ADP
ajfa-14627	104	12	float	float	NOUN
ajfa-14627	104	13	in	in	ADP
ajfa-14627	104	14	a	a	DET
ajfa-14627	104	15	traditional	traditional	ADJ
ajfa-14627	104	16	sense	sense	NOUN
ajfa-14627	104	17	,	,	PUNCT
ajfa-14627	104	18	has	have	AUX
ajfa-14627	104	19	become	become	VERB
ajfa-14627	104	20	less	less	ADV
ajfa-14627	104	21	important	important	ADJ
ajfa-14627	104	22	as	as	ADP
ajfa-14627	104	23	paper	paper	NOUN
ajfa-14627	104	24	checks	check	NOUN
ajfa-14627	104	25	and	and	CCONJ
ajfa-14627	104	26	payment	payment	NOUN
ajfa-14627	104	27	processes	process	NOUN
ajfa-14627	104	28	are	be	AUX
ajfa-14627	104	29	less	less	ADJ
ajfa-14627	104	30	asian	asian	ADJ
ajfa-14627	104	31	journal	journal	NOUN
ajfa-14627	104	32	of	of	ADP
ajfa-14627	104	33	finance	finance	PROPN
ajfa-14627	104	34	&	&	CCONJ
ajfa-14627	104	35	accounting	accounting	PROPN
ajfa-14627	104	36	issn	issn	PROPN
ajfa-14627	104	37	1946	1946	NUM
ajfa-14627	104	38	-	-	PUNCT
ajfa-14627	104	39	052x	052x	PROPN
ajfa-14627	104	40	2019	2019	NUM
ajfa-14627	104	41	,	,	PUNCT
ajfa-14627	104	42	vol	vol	NOUN
ajfa-14627	104	43	.	.	PROPN
ajfa-14627	105	1	11	11	NUM
ajfa-14627	105	2	,	,	PUNCT
ajfa-14627	105	3	no	no	INTJ
ajfa-14627	105	4	.	.	NOUN
ajfa-14627	105	5	1	1	NUM
ajfa-14627	105	6	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14627	105	7	176	176	NUM
ajfa-14627	105	8	common	common	ADJ
ajfa-14627	105	9	.	.	PUNCT
ajfa-14627	106	1	that	that	PRON
ajfa-14627	106	2	said	say	VERB
ajfa-14627	106	3	,	,	PUNCT
ajfa-14627	106	4	while	while	SCONJ
ajfa-14627	106	5	external	external	ADJ
ajfa-14627	106	6	or	or	CCONJ
ajfa-14627	106	7	paper	paper	NOUN
ajfa-14627	106	8	based	base	VERB
ajfa-14627	106	9	float	float	NOUN
ajfa-14627	106	10	may	may	AUX
ajfa-14627	106	11	have	have	AUX
ajfa-14627	106	12	been	be	AUX
ajfa-14627	106	13	reduced	reduce	VERB
ajfa-14627	106	14	in	in	ADP
ajfa-14627	106	15	nature	nature	NOUN
ajfa-14627	106	16	,	,	PUNCT
ajfa-14627	106	17	it	it	PRON
ajfa-14627	106	18	is	be	AUX
ajfa-14627	106	19	interesting	interesting	ADJ
ajfa-14627	106	20	that	that	SCONJ
ajfa-14627	106	21	the	the	DET
ajfa-14627	106	22	concept	concept	NOUN
ajfa-14627	106	23	of	of	ADP
ajfa-14627	106	24	internal	internal	ADJ
ajfa-14627	106	25	float	float	NOUN
ajfa-14627	106	26	still	still	ADV
ajfa-14627	106	27	appear	appear	VERB
ajfa-14627	106	28	to	to	PART
ajfa-14627	106	29	be	be	AUX
ajfa-14627	106	30	an	an	DET
ajfa-14627	106	31	issue	issue	NOUN
ajfa-14627	106	32	facing	face	VERB
ajfa-14627	106	33	many	many	ADJ
ajfa-14627	106	34	organizations	organization	NOUN
ajfa-14627	106	35	.	.	PUNCT
ajfa-14627	107	1	not	not	PART
ajfa-14627	107	2	an	an	DET
ajfa-14627	107	3	abstract	abstract	ADJ
ajfa-14627	107	4	concept	concept	NOUN
ajfa-14627	107	5	to	to	PART
ajfa-14627	107	6	understand	understand	VERB
ajfa-14627	107	7	,	,	PUNCT
ajfa-14627	107	8	the	the	DET
ajfa-14627	107	9	idea	idea	NOUN
ajfa-14627	107	10	of	of	ADP
ajfa-14627	107	11	internal	internal	ADJ
ajfa-14627	107	12	float	float	NOUN
ajfa-14627	107	13	as	as	SCONJ
ajfa-14627	107	14	it	it	PRON
ajfa-14627	107	15	relates	relate	VERB
ajfa-14627	107	16	to	to	ADP
ajfa-14627	107	17	payments	payment	NOUN
ajfa-14627	107	18	and	and	CCONJ
ajfa-14627	107	19	the	the	DET
ajfa-14627	107	20	applying	applying	NOUN
ajfa-14627	107	21	of	of	ADP
ajfa-14627	107	22	payments	payment	NOUN
ajfa-14627	107	23	against	against	ADP
ajfa-14627	107	24	outstanding	outstanding	ADJ
ajfa-14627	107	25	balances	balance	NOUN
ajfa-14627	107	26	can	can	AUX
ajfa-14627	107	27	improve	improve	VERB
ajfa-14627	107	28	the	the	DET
ajfa-14627	107	29	bottom	bottom	ADJ
ajfa-14627	107	30	line	line	NOUN
ajfa-14627	107	31	performance	performance	NOUN
ajfa-14627	107	32	of	of	ADP
ajfa-14627	107	33	the	the	DET
ajfa-14627	107	34	organization	organization	NOUN
ajfa-14627	107	35	.	.	PUNCT
ajfa-14627	108	1	at	at	ADP
ajfa-14627	108	2	larger	large	ADJ
ajfa-14627	108	3	organizations	organization	NOUN
ajfa-14627	108	4	,	,	PUNCT
ajfa-14627	108	5	even	even	ADV
ajfa-14627	108	6	reducing	reduce	VERB
ajfa-14627	108	7	the	the	DET
ajfa-14627	108	8	amount	amount	NOUN
ajfa-14627	108	9	of	of	ADP
ajfa-14627	108	10	time	time	NOUN
ajfa-14627	108	11	spent	spend	VERB
ajfa-14627	108	12	manually	manually	ADV
ajfa-14627	108	13	reconciling	reconcile	VERB
ajfa-14627	108	14	payments	payment	NOUN
ajfa-14627	108	15	by	by	ADP
ajfa-14627	108	16	a	a	DET
ajfa-14627	108	17	number	number	NOUN
ajfa-14627	108	18	of	of	ADP
ajfa-14627	108	19	hours	hour	NOUN
ajfa-14627	108	20	can	can	AUX
ajfa-14627	108	21	result	result	VERB
ajfa-14627	108	22	in	in	ADP
ajfa-14627	108	23	millions	million	NOUN
ajfa-14627	108	24	in	in	ADP
ajfa-14627	108	25	cost	cost	NOUN
ajfa-14627	108	26	savings	saving	NOUN
ajfa-14627	108	27	and	and	CCONJ
ajfa-14627	108	28	other	other	ADJ
ajfa-14627	108	29	efficiencies	efficiency	NOUN
ajfa-14627	108	30	.	.	PUNCT
ajfa-14627	109	1	legal	legal	ADJ
ajfa-14627	109	2	matters	matter	NOUN
ajfa-14627	109	3	,	,	PUNCT
ajfa-14627	109	4	such	such	ADJ
ajfa-14627	109	5	as	as	ADP
ajfa-14627	109	6	the	the	DET
ajfa-14627	109	7	review	review	NOUN
ajfa-14627	109	8	and	and	CCONJ
ajfa-14627	109	9	approval	approval	NOUN
ajfa-14627	109	10	of	of	ADP
ajfa-14627	109	11	contracts	contract	NOUN
ajfa-14627	109	12	,	,	PUNCT
ajfa-14627	109	13	also	also	ADV
ajfa-14627	109	14	seem	seem	VERB
ajfa-14627	109	15	to	to	PART
ajfa-14627	109	16	be	be	AUX
ajfa-14627	109	17	prime	prime	ADJ
ajfa-14627	109	18	candidates	candidate	NOUN
ajfa-14627	109	19	for	for	ADP
ajfa-14627	109	20	augmentation	augmentation	NOUN
ajfa-14627	109	21	or	or	CCONJ
ajfa-14627	109	22	automation	automation	NOUN
ajfa-14627	109	23	via	via	ADP
ajfa-14627	109	24	a	a	DET
ajfa-14627	109	25	rpa	rpa	NOUN
ajfa-14627	109	26	based	base	VERB
ajfa-14627	109	27	program	program	NOUN
ajfa-14627	109	28	,	,	PUNCT
ajfa-14627	109	29	linking	link	VERB
ajfa-14627	109	30	back	back	ADV
ajfa-14627	109	31	to	to	ADP
ajfa-14627	109	32	the	the	DET
ajfa-14627	109	33	earlier	early	ADJ
ajfa-14627	109	34	conversation	conversation	NOUN
ajfa-14627	109	35	around	around	ADP
ajfa-14627	109	36	human	human	ADJ
ajfa-14627	109	37	resources	resource	NOUN
ajfa-14627	109	38	or	or	CCONJ
ajfa-14627	109	39	benefits	benefit	NOUN
ajfa-14627	109	40	stating	state	VERB
ajfa-14627	109	41	that	that	SCONJ
ajfa-14627	109	42	many	many	ADJ
ajfa-14627	109	43	of	of	ADP
ajfa-14627	109	44	these	these	DET
ajfa-14627	109	45	contracts	contract	NOUN
ajfa-14627	109	46	and	and	CCONJ
ajfa-14627	109	47	agreements	agreement	NOUN
ajfa-14627	109	48	are	be	AUX
ajfa-14627	109	49	similar	similar	ADJ
ajfa-14627	109	50	,	,	PUNCT
ajfa-14627	109	51	if	if	SCONJ
ajfa-14627	109	52	not	not	PART
ajfa-14627	109	53	identical	identical	ADJ
ajfa-14627	109	54	in	in	ADP
ajfa-14627	109	55	nature	nature	NOUN
ajfa-14627	109	56	.	.	PUNCT
ajfa-14627	110	1	establishing	establish	VERB
ajfa-14627	110	2	set	set	NOUN
ajfa-14627	110	3	processes	process	NOUN
ajfa-14627	110	4	and	and	CCONJ
ajfa-14627	110	5	protocols	protocol	NOUN
ajfa-14627	110	6	for	for	ADP
ajfa-14627	110	7	the	the	DET
ajfa-14627	110	8	drafting	drafting	NOUN
ajfa-14627	110	9	,	,	PUNCT
ajfa-14627	110	10	review	review	NOUN
ajfa-14627	110	11	,	,	PUNCT
ajfa-14627	110	12	and	and	CCONJ
ajfa-14627	110	13	resolution	resolution	NOUN
ajfa-14627	110	14	of	of	ADP
ajfa-14627	110	15	certain	certain	ADJ
ajfa-14627	110	16	contractual	contractual	ADJ
ajfa-14627	110	17	matters	matter	NOUN
ajfa-14627	110	18	will	will	AUX
ajfa-14627	110	19	in	in	ADP
ajfa-14627	110	20	addition	addition	NOUN
ajfa-14627	110	21	to	to	ADP
ajfa-14627	110	22	reducing	reduce	VERB
ajfa-14627	110	23	frustration	frustration	NOUN
ajfa-14627	110	24	and	and	CCONJ
ajfa-14627	110	25	the	the	DET
ajfa-14627	110	26	time	time	NOUN
ajfa-14627	110	27	spent	spend	VERB
ajfa-14627	110	28	resolving	resolve	VERB
ajfa-14627	110	29	these	these	DET
ajfa-14627	110	30	issues	issue	NOUN
ajfa-14627	110	31	allow	allow	VERB
ajfa-14627	110	32	the	the	DET
ajfa-14627	110	33	organization	organization	NOUN
ajfa-14627	110	34	the	the	DET
ajfa-14627	110	35	ability	ability	NOUN
ajfa-14627	110	36	more	more	ADV
ajfa-14627	110	37	effectively	effectively	ADV
ajfa-14627	110	38	deploy	deploy	VERB
ajfa-14627	110	39	internal	internal	ADJ
ajfa-14627	110	40	resources	resource	NOUN
ajfa-14627	110	41	.	.	PUNCT
ajfa-14627	111	1	as	as	ADV
ajfa-14627	111	2	much	much	ADJ
ajfa-14627	111	3	promise	promise	NOUN
ajfa-14627	111	4	and	and	CCONJ
ajfa-14627	111	5	potential	potential	ADJ
ajfa-14627	111	6	that	that	PRON
ajfa-14627	111	7	automation	automation	NOUN
ajfa-14627	111	8	holds	hold	VERB
ajfa-14627	111	9	,	,	PUNCT
ajfa-14627	111	10	however	however	ADV
ajfa-14627	111	11	,	,	PUNCT
ajfa-14627	111	12	it	it	PRON
ajfa-14627	111	13	does	do	AUX
ajfa-14627	111	14	appear	appear	VERB
ajfa-14627	111	15	worthy	worthy	ADJ
ajfa-14627	111	16	to	to	PART
ajfa-14627	111	17	point	point	VERB
ajfa-14627	111	18	that	that	SCONJ
ajfa-14627	111	19	rpa	rpa	PROPN
ajfa-14627	111	20	programming	programming	NOUN
ajfa-14627	111	21	is	be	AUX
ajfa-14627	111	22	now	now	ADV
ajfa-14627	111	23	the	the	DET
ajfa-14627	111	24	equivalent	equivalent	NOUN
ajfa-14627	111	25	to	to	ADP
ajfa-14627	111	26	artificial	artificial	ADJ
ajfa-14627	111	27	intelligence	intelligence	NOUN
ajfa-14627	111	28	.	.	PUNCT
ajfa-14627	112	1	artificial	artificial	ADJ
ajfa-14627	112	2	intelligence	intelligence	NOUN
ajfa-14627	112	3	may	may	AUX
ajfa-14627	112	4	initially	initially	ADV
ajfa-14627	112	5	conjure	conjure	VERB
ajfa-14627	112	6	or	or	CCONJ
ajfa-14627	112	7	bring	bring	VERB
ajfa-14627	112	8	to	to	PART
ajfa-14627	112	9	mind	mind	VERB
ajfa-14627	112	10	certain	certain	ADJ
ajfa-14627	112	11	images	image	NOUN
ajfa-14627	112	12	and	and	CCONJ
ajfa-14627	112	13	ideas	idea	NOUN
ajfa-14627	112	14	that	that	PRON
ajfa-14627	112	15	have	have	AUX
ajfa-14627	112	16	been	be	AUX
ajfa-14627	112	17	put	put	VERB
ajfa-14627	112	18	forth	forth	ADP
ajfa-14627	112	19	by	by	ADP
ajfa-14627	112	20	the	the	DET
ajfa-14627	112	21	media	medium	NOUN
ajfa-14627	112	22	and	and	CCONJ
ajfa-14627	112	23	other	other	ADJ
ajfa-14627	112	24	entertainment	entertainment	NOUN
ajfa-14627	112	25	venues	venue	NOUN
ajfa-14627	112	26	,	,	PUNCT
ajfa-14627	112	27	but	but	CCONJ
ajfa-14627	112	28	a	a	DET
ajfa-14627	112	29	working	work	VERB
ajfa-14627	112	30	definition	definition	NOUN
ajfa-14627	112	31	of	of	ADP
ajfa-14627	112	32	ai	ai	NOUN
ajfa-14627	112	33	can	can	AUX
ajfa-14627	112	34	be	be	AUX
ajfa-14627	112	35	put	put	VERB
ajfa-14627	112	36	forward	forward	ADV
ajfa-14627	112	37	as	as	ADP
ajfa-14627	112	38	the	the	DET
ajfa-14627	112	39	following	following	NOUN
ajfa-14627	112	40	.	.	PUNCT
ajfa-14627	113	1	at	at	ADP
ajfa-14627	113	2	the	the	DET
ajfa-14627	113	3	core	core	NOUN
ajfa-14627	113	4	of	of	ADP
ajfa-14627	113	5	the	the	DET
ajfa-14627	113	6	idea	idea	NOUN
ajfa-14627	113	7	and	and	CCONJ
ajfa-14627	113	8	concept	concept	NOUN
ajfa-14627	113	9	,	,	PUNCT
ajfa-14627	113	10	artificial	artificial	ADJ
ajfa-14627	113	11	intelligence	intelligence	NOUN
ajfa-14627	113	12	simply	simply	ADV
ajfa-14627	113	13	represents	represent	VERB
ajfa-14627	113	14	a	a	DET
ajfa-14627	113	15	program	program	NOUN
ajfa-14627	113	16	or	or	CCONJ
ajfa-14627	113	17	suite	suite	NOUN
ajfa-14627	113	18	of	of	ADP
ajfa-14627	113	19	programs	program	NOUN
ajfa-14627	113	20	that	that	PRON
ajfa-14627	113	21	can	can	AUX
ajfa-14627	113	22	render	render	VERB
ajfa-14627	113	23	obsolete	obsolete	ADJ
ajfa-14627	113	24	or	or	CCONJ
ajfa-14627	113	25	irrelevant	irrelevant	ADJ
ajfa-14627	113	26	the	the	DET
ajfa-14627	113	27	need	need	NOUN
ajfa-14627	113	28	for	for	ADP
ajfa-14627	113	29	human	human	ADJ
ajfa-14627	113	30	oversight	oversight	NOUN
ajfa-14627	113	31	or	or	CCONJ
ajfa-14627	113	32	involvement	involvement	NOUN
ajfa-14627	113	33	in	in	ADP
ajfa-14627	113	34	a	a	DET
ajfa-14627	113	35	certain	certain	ADJ
ajfa-14627	113	36	process	process	NOUN
ajfa-14627	113	37	(	(	PUNCT
ajfa-14627	113	38	sundhararajan	sundhararajan	NOUN
ajfa-14627	113	39	,	,	PUNCT
ajfa-14627	113	40	2018	2018	NUM
ajfa-14627	113	41	)	)	PUNCT
ajfa-14627	113	42	.	.	PUNCT
ajfa-14627	114	1	while	while	SCONJ
ajfa-14627	114	2	automation	automation	NOUN
ajfa-14627	114	3	is	be	AUX
ajfa-14627	114	4	certainly	certainly	ADV
ajfa-14627	114	5	prevalent	prevalent	ADJ
ajfa-14627	114	6	in	in	ADP
ajfa-14627	114	7	the	the	DET
ajfa-14627	114	8	marketplace	marketplace	NOUN
ajfa-14627	114	9	to	to	ADP
ajfa-14627	114	10	date	date	NOUN
ajfa-14627	114	11	,	,	PUNCT
ajfa-14627	114	12	true	true	ADJ
ajfa-14627	114	13	adoption	adoption	NOUN
ajfa-14627	114	14	and	and	CCONJ
ajfa-14627	114	15	implementation	implementation	NOUN
ajfa-14627	114	16	of	of	ADP
ajfa-14627	114	17	ai	ai	NOUN
ajfa-14627	114	18	by	by	ADP
ajfa-14627	114	19	organizations	organization	NOUN
ajfa-14627	114	20	requires	require	VERB
ajfa-14627	114	21	several	several	ADJ
ajfa-14627	114	22	iterative	iterative	NOUN
ajfa-14627	114	23	steps	step	NOUN
ajfa-14627	114	24	that	that	PRON
ajfa-14627	114	25	must	must	AUX
ajfa-14627	114	26	be	be	AUX
ajfa-14627	114	27	completed	complete	VERB
ajfa-14627	114	28	prior	prior	ADV
ajfa-14627	114	29	to	to	ADP
ajfa-14627	114	30	true	true	ADJ
ajfa-14627	114	31	ai	ai	NOUN
ajfa-14627	114	32	implementation	implementation	NOUN
ajfa-14627	114	33	.	.	PUNCT
ajfa-14627	115	1	first	first	ADV
ajfa-14627	115	2	,	,	PUNCT
ajfa-14627	115	3	organizations	organization	NOUN
ajfa-14627	115	4	must	must	AUX
ajfa-14627	115	5	have	have	AUX
ajfa-14627	115	6	selected	select	VERB
ajfa-14627	115	7	the	the	DET
ajfa-14627	115	8	specific	specific	ADJ
ajfa-14627	115	9	type	type	NOUN
ajfa-14627	115	10	of	of	ADP
ajfa-14627	115	11	artificial	artificial	ADJ
ajfa-14627	115	12	intelligence	intelligence	NOUN
ajfa-14627	115	13	that	that	PRON
ajfa-14627	115	14	is	be	AUX
ajfa-14627	115	15	the	the	DET
ajfa-14627	115	16	most	most	ADV
ajfa-14627	115	17	appropriate	appropriate	ADJ
ajfa-14627	115	18	option	option	NOUN
ajfa-14627	115	19	for	for	ADP
ajfa-14627	115	20	the	the	DET
ajfa-14627	115	21	organization	organization	NOUN
ajfa-14627	115	22	.	.	PUNCT
ajfa-14627	116	1	there	there	PRON
ajfa-14627	116	2	are	be	VERB
ajfa-14627	116	3	numerous	numerous	ADJ
ajfa-14627	116	4	types	type	NOUN
ajfa-14627	116	5	and	and	CCONJ
ajfa-14627	116	6	classes	class	NOUN
ajfa-14627	116	7	of	of	ADP
ajfa-14627	116	8	artificial	artificial	ADJ
ajfa-14627	116	9	intelligence	intelligence	NOUN
ajfa-14627	116	10	,	,	PUNCT
ajfa-14627	116	11	but	but	CCONJ
ajfa-14627	116	12	there	there	PRON
ajfa-14627	116	13	do	do	AUX
ajfa-14627	116	14	seem	seem	VERB
ajfa-14627	116	15	to	to	PART
ajfa-14627	116	16	be	be	AUX
ajfa-14627	116	17	three	three	NUM
ajfa-14627	116	18	categories	category	NOUN
ajfa-14627	116	19	that	that	PRON
ajfa-14627	116	20	are	be	AUX
ajfa-14627	116	21	most	most	ADV
ajfa-14627	116	22	applicable	applicable	ADJ
ajfa-14627	116	23	to	to	ADP
ajfa-14627	116	24	the	the	DET
ajfa-14627	116	25	financial	financial	ADJ
ajfa-14627	116	26	services	service	NOUN
ajfa-14627	116	27	profession	profession	NOUN
ajfa-14627	116	28	;	;	PUNCT
ajfa-14627	116	29	computational	computational	ADJ
ajfa-14627	116	30	,	,	PUNCT
ajfa-14627	116	31	spatial	spatial	ADJ
ajfa-14627	116	32	,	,	PUNCT
ajfa-14627	116	33	and	and	CCONJ
ajfa-14627	116	34	linguistic	linguistic	ADJ
ajfa-14627	116	35	.	.	PUNCT
ajfa-14627	117	1	subsequent	subsequent	ADJ
ajfa-14627	117	2	to	to	ADP
ajfa-14627	117	3	the	the	DET
ajfa-14627	117	4	identification	identification	NOUN
ajfa-14627	117	5	of	of	ADP
ajfa-14627	117	6	the	the	DET
ajfa-14627	117	7	most	most	ADV
ajfa-14627	117	8	appropriate	appropriate	ADJ
ajfa-14627	117	9	class	class	NOUN
ajfa-14627	117	10	and	and	CCONJ
ajfa-14627	117	11	type	type	NOUN
ajfa-14627	117	12	of	of	ADP
ajfa-14627	117	13	artificial	artificial	ADJ
ajfa-14627	117	14	intelligence	intelligence	NOUN
ajfa-14627	117	15	,	,	PUNCT
ajfa-14627	117	16	a	a	DET
ajfa-14627	117	17	series	series	NOUN
ajfa-14627	117	18	of	of	ADP
ajfa-14627	117	19	steps	step	NOUN
ajfa-14627	117	20	should	should	AUX
ajfa-14627	117	21	be	be	AUX
ajfa-14627	117	22	completed	complete	VERB
ajfa-14627	117	23	in	in	ADP
ajfa-14627	117	24	order	order	NOUN
ajfa-14627	117	25	to	to	PART
ajfa-14627	117	26	leverage	leverage	VERB
ajfa-14627	117	27	and	and	CCONJ
ajfa-14627	117	28	unlock	unlock	VERB
ajfa-14627	117	29	the	the	DET
ajfa-14627	117	30	true	true	ADJ
ajfa-14627	117	31	value	value	NOUN
ajfa-14627	117	32	proposition	proposition	NOUN
ajfa-14627	117	33	of	of	ADP
ajfa-14627	117	34	artificial	artificial	ADJ
ajfa-14627	117	35	intelligence	intelligence	NOUN
ajfa-14627	117	36	for	for	ADP
ajfa-14627	117	37	an	an	DET
ajfa-14627	117	38	organization	organization	NOUN
ajfa-14627	117	39	.	.	PUNCT
ajfa-14627	118	1	from	from	ADP
ajfa-14627	118	2	an	an	DET
ajfa-14627	118	3	accounting	accounting	NOUN
ajfa-14627	118	4	and	and	CCONJ
ajfa-14627	118	5	financial	financial	ADJ
ajfa-14627	118	6	professional	professional	ADJ
ajfa-14627	118	7	perspective	perspective	NOUN
ajfa-14627	118	8	some	some	PRON
ajfa-14627	118	9	of	of	ADP
ajfa-14627	118	10	the	the	DET
ajfa-14627	118	11	logical	logical	ADJ
ajfa-14627	118	12	applications	application	NOUN
ajfa-14627	118	13	of	of	ADP
ajfa-14627	118	14	artificial	artificial	ADJ
ajfa-14627	118	15	intelligence	intelligence	NOUN
ajfa-14627	118	16	are	be	AUX
ajfa-14627	118	17	connected	connect	VERB
ajfa-14627	118	18	to	to	PART
ajfa-14627	118	19	fraud	fraud	VERB
ajfa-14627	118	20	detection	detection	NOUN
ajfa-14627	118	21	,	,	PUNCT
ajfa-14627	118	22	continuous	continuous	ADJ
ajfa-14627	118	23	reporting	reporting	NOUN
ajfa-14627	118	24	,	,	PUNCT
ajfa-14627	118	25	and	and	CCONJ
ajfa-14627	118	26	the	the	DET
ajfa-14627	118	27	identification	identification	NOUN
ajfa-14627	118	28	of	of	ADP
ajfa-14627	118	29	patterns	pattern	NOUN
ajfa-14627	118	30	from	from	ADP
ajfa-14627	118	31	the	the	DET
ajfa-14627	118	32	underlying	underlie	VERB
ajfa-14627	118	33	data	datum	NOUN
ajfa-14627	118	34	(	(	PUNCT
ajfa-14627	118	35	tysiac	tysiac	NOUN
ajfa-14627	118	36	,	,	PUNCT
ajfa-14627	118	37	2017	2017	NUM
ajfa-14627	118	38	)	)	PUNCT
ajfa-14627	118	39	.	.	PUNCT
ajfa-14627	119	1	that	that	PRON
ajfa-14627	119	2	said	say	VERB
ajfa-14627	119	3	it	it	PRON
ajfa-14627	119	4	does	do	AUX
ajfa-14627	119	5	seem	seem	VERB
ajfa-14627	119	6	reasonable	reasonable	ADJ
ajfa-14627	119	7	to	to	ADP
ajfa-14627	119	8	state	state	NOUN
ajfa-14627	119	9	that	that	SCONJ
ajfa-14627	119	10	,	,	PUNCT
ajfa-14627	119	11	at	at	ADP
ajfa-14627	119	12	the	the	DET
ajfa-14627	119	13	current	current	ADJ
ajfa-14627	119	14	state	state	NOUN
ajfa-14627	119	15	of	of	ADP
ajfa-14627	119	16	development	development	NOUN
ajfa-14627	119	17	and	and	CCONJ
ajfa-14627	119	18	implementation	implementation	NOUN
ajfa-14627	119	19	in	in	ADP
ajfa-14627	119	20	the	the	DET
ajfa-14627	119	21	marketplace	marketplace	NOUN
ajfa-14627	119	22	,	,	PUNCT
ajfa-14627	119	23	many	many	ADJ
ajfa-14627	119	24	organizations	organization	NOUN
ajfa-14627	119	25	are	be	AUX
ajfa-14627	119	26	more	more	ADV
ajfa-14627	119	27	well	well	ADV
ajfa-14627	119	28	positioned	position	VERB
ajfa-14627	119	29	to	to	PART
ajfa-14627	119	30	implement	implement	VERB
ajfa-14627	119	31	an	an	DET
ajfa-14627	119	32	rpa	rpa	NOUN
ajfa-14627	119	33	based	base	VERB
ajfa-14627	119	34	program	program	NOUN
ajfa-14627	119	35	than	than	ADP
ajfa-14627	119	36	a	a	DET
ajfa-14627	119	37	true	true	ADJ
ajfa-14627	119	38	artificial	artificial	ADJ
ajfa-14627	119	39	intelligence	intelligence	NOUN
ajfa-14627	119	40	based	base	VERB
ajfa-14627	119	41	solution	solution	NOUN
ajfa-14627	119	42	.	.	PUNCT
ajfa-14627	120	1	as	as	ADP
ajfa-14627	120	2	of	of	ADP
ajfa-14627	120	3	this	this	DET
ajfa-14627	120	4	research	research	NOUN
ajfa-14627	120	5	,	,	PUNCT
ajfa-14627	120	6	a	a	DET
ajfa-14627	120	7	primary	primary	ADJ
ajfa-14627	120	8	role	role	NOUN
ajfa-14627	120	9	and	and	CCONJ
ajfa-14627	120	10	responsibility	responsibility	NOUN
ajfa-14627	120	11	for	for	ADP
ajfa-14627	120	12	financial	financial	ADJ
ajfa-14627	120	13	professionals	professional	NOUN
ajfa-14627	120	14	seems	seem	VERB
ajfa-14627	120	15	to	to	PART
ajfa-14627	120	16	be	be	AUX
ajfa-14627	120	17	closely	closely	ADV
ajfa-14627	120	18	linked	link	VERB
ajfa-14627	120	19	to	to	ADP
ajfa-14627	120	20	education	education	NOUN
ajfa-14627	120	21	and	and	CCONJ
ajfa-14627	120	22	information	information	NOUN
ajfa-14627	120	23	.	.	PUNCT
ajfa-14627	121	1	distilling	distil	VERB
ajfa-14627	121	2	these	these	DET
ajfa-14627	121	3	developments	development	NOUN
ajfa-14627	121	4	and	and	CCONJ
ajfa-14627	121	5	trends	trend	NOUN
ajfa-14627	121	6	,	,	PUNCT
ajfa-14627	121	7	there	there	PRON
ajfa-14627	121	8	are	be	VERB
ajfa-14627	121	9	certain	certain	ADJ
ajfa-14627	121	10	frequently	frequently	ADV
ajfa-14627	121	11	asked	ask	VERB
ajfa-14627	121	12	questions	question	NOUN
ajfa-14627	121	13	and	and	CCONJ
ajfa-14627	121	14	considerations	consideration	NOUN
ajfa-14627	121	15	that	that	PRON
ajfa-14627	121	16	should	should	AUX
ajfa-14627	121	17	form	form	VERB
ajfa-14627	121	18	the	the	DET
ajfa-14627	121	19	basis	basis	NOUN
ajfa-14627	121	20	of	of	ADP
ajfa-14627	121	21	a	a	DET
ajfa-14627	121	22	conversation	conversation	NOUN
ajfa-14627	121	23	,	,	PUNCT
ajfa-14627	121	24	both	both	PRON
ajfa-14627	121	25	between	between	ADP
ajfa-14627	121	26	different	different	ADJ
ajfa-14627	121	27	classes	class	NOUN
ajfa-14627	121	28	of	of	ADP
ajfa-14627	121	29	practitioners	practitioner	NOUN
ajfa-14627	121	30	as	as	ADV
ajfa-14627	121	31	well	well	ADV
ajfa-14627	121	32	as	as	ADP
ajfa-14627	121	33	between	between	ADP
ajfa-14627	121	34	practitioners	practitioner	NOUN
ajfa-14627	121	35	and	and	CCONJ
ajfa-14627	121	36	clients	client	NOUN
ajfa-14627	121	37	.	.	PUNCT
ajfa-14627	122	1	3.4	3.4	NUM
ajfa-14627	122	2	frequently	frequently	ADV
ajfa-14627	122	3	asked	ask	VERB
ajfa-14627	122	4	questions	question	NOUN
ajfa-14627	122	5	and	and	CCONJ
ajfa-14627	122	6	considerations	consideration	NOUN
ajfa-14627	122	7	asian	asian	ADJ
ajfa-14627	122	8	journal	journal	NOUN
ajfa-14627	122	9	of	of	ADP
ajfa-14627	122	10	finance	finance	PROPN
ajfa-14627	122	11	&	&	CCONJ
ajfa-14627	122	12	accounting	accounting	PROPN
ajfa-14627	122	13	issn	issn	PROPN
ajfa-14627	122	14	1946	1946	NUM
ajfa-14627	122	15	-	-	PUNCT
ajfa-14627	122	16	052x	052x	PROPN
ajfa-14627	122	17	2019	2019	NUM
ajfa-14627	122	18	,	,	PUNCT
ajfa-14627	122	19	vol	vol	NOUN
ajfa-14627	122	20	.	.	PROPN
ajfa-14627	122	21	11	11	NUM
ajfa-14627	122	22	,	,	PUNCT
ajfa-14627	122	23	no	no	INTJ
ajfa-14627	122	24	.	.	NOUN
ajfa-14627	122	25	1	1	NUM
ajfa-14627	122	26	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14627	122	27	177	177	NUM
ajfa-14627	122	28	clearly	clearly	ADV
ajfa-14627	122	29	every	every	DET
ajfa-14627	122	30	organization	organization	NOUN
ajfa-14627	122	31	is	be	AUX
ajfa-14627	122	32	different	different	ADJ
ajfa-14627	122	33	and	and	CCONJ
ajfa-14627	122	34	will	will	AUX
ajfa-14627	122	35	necessitate	necessitate	VERB
ajfa-14627	122	36	a	a	DET
ajfa-14627	122	37	range	range	NOUN
ajfa-14627	122	38	of	of	ADP
ajfa-14627	122	39	considerations	consideration	NOUN
ajfa-14627	122	40	to	to	PART
ajfa-14627	122	41	fully	fully	ADV
ajfa-14627	122	42	implement	implement	VERB
ajfa-14627	122	43	and	and	CCONJ
ajfa-14627	122	44	on	on	ADP
ajfa-14627	122	45	-	-	PUNCT
ajfa-14627	122	46	board	board	NOUN
ajfa-14627	122	47	different	different	ADJ
ajfa-14627	122	48	emerging	emerge	VERB
ajfa-14627	122	49	technologies	technology	NOUN
ajfa-14627	122	50	,	,	PUNCT
ajfa-14627	122	51	but	but	CCONJ
ajfa-14627	122	52	there	there	PRON
ajfa-14627	122	53	do	do	AUX
ajfa-14627	122	54	appear	appear	VERB
ajfa-14627	122	55	to	to	ADP
ajfa-14627	122	56	several	several	ADJ
ajfa-14627	122	57	consistent	consistent	ADJ
ajfa-14627	122	58	and	and	CCONJ
ajfa-14627	122	59	broad	broad	ADJ
ajfa-14627	122	60	based	base	VERB
ajfa-14627	122	61	considerations	consideration	NOUN
ajfa-14627	122	62	that	that	PRON
ajfa-14627	122	63	should	should	AUX
ajfa-14627	122	64	be	be	AUX
ajfa-14627	122	65	a	a	DET
ajfa-14627	122	66	part	part	NOUN
ajfa-14627	122	67	of	of	ADP
ajfa-14627	122	68	the	the	DET
ajfa-14627	122	69	accounting	accounting	NOUN
ajfa-14627	122	70	and	and	CCONJ
ajfa-14627	122	71	financial	financial	ADJ
ajfa-14627	122	72	services	service	NOUN
ajfa-14627	122	73	conversation	conversation	NOUN
ajfa-14627	122	74	.	.	PUNCT
ajfa-14627	123	1	viewed	view	VERB
ajfa-14627	123	2	from	from	ADP
ajfa-14627	123	3	a	a	DET
ajfa-14627	123	4	practitioner	practitioner	NOUN
ajfa-14627	123	5	perspective	perspective	NOUN
ajfa-14627	123	6	this	this	PRON
ajfa-14627	123	7	should	should	AUX
ajfa-14627	123	8	be	be	AUX
ajfa-14627	123	9	used	use	VERB
ajfa-14627	123	10	as	as	ADP
ajfa-14627	123	11	a	a	DET
ajfa-14627	123	12	framework	framework	NOUN
ajfa-14627	123	13	from	from	ADP
ajfa-14627	123	14	which	which	PRON
ajfa-14627	123	15	more	more	ADV
ajfa-14627	123	16	substantive	substantive	ADJ
ajfa-14627	123	17	conversations	conversation	NOUN
ajfa-14627	123	18	can	can	AUX
ajfa-14627	123	19	be	be	AUX
ajfa-14627	123	20	derived	derive	VERB
ajfa-14627	123	21	.	.	PUNCT
ajfa-14627	124	1	beginning	begin	VERB
ajfa-14627	124	2	with	with	ADP
ajfa-14627	124	3	blockchain	blockchain	PROPN
ajfa-14627	124	4	and	and	CCONJ
ajfa-14627	124	5	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	124	6	,	,	PUNCT
ajfa-14627	124	7	some	some	PRON
ajfa-14627	124	8	of	of	ADP
ajfa-14627	124	9	the	the	DET
ajfa-14627	124	10	items	item	NOUN
ajfa-14627	124	11	that	that	PRON
ajfa-14627	124	12	might	might	AUX
ajfa-14627	124	13	be	be	AUX
ajfa-14627	124	14	discussed	discuss	VERB
ajfa-14627	124	15	are	be	AUX
ajfa-14627	124	16	as	as	SCONJ
ajfa-14627	124	17	follows	follow	VERB
ajfa-14627	124	18	:	:	PUNCT
ajfa-14627	124	19	1	1	X
ajfa-14627	124	20	.	.	X
ajfa-14627	124	21	what	what	DET
ajfa-14627	124	22	type	type	NOUN
ajfa-14627	124	23	of	of	ADP
ajfa-14627	124	24	blockchain	blockchain	PROPN
ajfa-14627	124	25	solution	solution	NOUN
ajfa-14627	124	26	if	if	SCONJ
ajfa-14627	124	27	applicable	applicable	ADJ
ajfa-14627	124	28	to	to	ADP
ajfa-14627	124	29	the	the	DET
ajfa-14627	124	30	organization	organization	NOUN
ajfa-14627	124	31	?	?	PUNCT
ajfa-14627	125	1	this	this	PRON
ajfa-14627	125	2	presupposes	presuppose	VERB
ajfa-14627	125	3	that	that	SCONJ
ajfa-14627	125	4	blockchain	blockchain	PROPN
ajfa-14627	125	5	is	be	AUX
ajfa-14627	125	6	an	an	DET
ajfa-14627	125	7	appropriate	appropriate	ADJ
ajfa-14627	125	8	technology	technology	NOUN
ajfa-14627	125	9	choice	choice	NOUN
ajfa-14627	125	10	for	for	ADP
ajfa-14627	125	11	an	an	DET
ajfa-14627	125	12	organization	organization	NOUN
ajfa-14627	125	13	,	,	PUNCT
ajfa-14627	125	14	but	but	CCONJ
ajfa-14627	125	15	after	after	ADP
ajfa-14627	125	16	that	that	DET
ajfa-14627	125	17	initial	initial	ADJ
ajfa-14627	125	18	assessment	assessment	NOUN
ajfa-14627	125	19	is	be	AUX
ajfa-14627	125	20	complete	complete	ADJ
ajfa-14627	125	21	a	a	DET
ajfa-14627	125	22	next	next	ADJ
ajfa-14627	125	23	step	step	NOUN
ajfa-14627	125	24	is	be	AUX
ajfa-14627	125	25	to	to	PART
ajfa-14627	125	26	determine	determine	VERB
ajfa-14627	125	27	what	what	DET
ajfa-14627	125	28	type	type	NOUN
ajfa-14627	125	29	of	of	ADP
ajfa-14627	125	30	blockchain	blockchain	PROPN
ajfa-14627	125	31	model	model	NOUN
ajfa-14627	125	32	is	be	AUX
ajfa-14627	125	33	the	the	DET
ajfa-14627	125	34	best	good	ADJ
ajfa-14627	125	35	fit	fit	NOUN
ajfa-14627	125	36	at	at	ADP
ajfa-14627	125	37	the	the	DET
ajfa-14627	125	38	current	current	ADJ
ajfa-14627	125	39	time	time	NOUN
ajfa-14627	125	40	.	.	PUNCT
ajfa-14627	126	1	public	public	ADJ
ajfa-14627	126	2	blockchains	blockchain	NOUN
ajfa-14627	126	3	,	,	PUNCT
ajfa-14627	126	4	private	private	ADJ
ajfa-14627	126	5	blockchains	blockchain	NOUN
ajfa-14627	126	6	,	,	PUNCT
ajfa-14627	126	7	and	and	CCONJ
ajfa-14627	126	8	consortium	consortium	NOUN
ajfa-14627	126	9	blockchains	blockchain	NOUN
ajfa-14627	126	10	have	have	VERB
ajfa-14627	126	11	different	different	ADJ
ajfa-14627	126	12	attributes	attribute	NOUN
ajfa-14627	126	13	and	and	CCONJ
ajfa-14627	126	14	characteristics	characteristic	NOUN
ajfa-14627	126	15	;	;	PUNCT
ajfa-14627	126	16	one	one	NUM
ajfa-14627	126	17	of	of	ADP
ajfa-14627	126	18	these	these	DET
ajfa-14627	126	19	choices	choice	NOUN
ajfa-14627	126	20	may	may	AUX
ajfa-14627	126	21	be	be	AUX
ajfa-14627	126	22	a	a	DET
ajfa-14627	126	23	better	well	ADJ
ajfa-14627	126	24	option	option	NOUN
ajfa-14627	126	25	than	than	ADP
ajfa-14627	126	26	others	other	NOUN
ajfa-14627	126	27	.	.	PUNCT
ajfa-14627	127	1	an	an	DET
ajfa-14627	127	2	additional	additional	ADJ
ajfa-14627	127	3	consideration	consideration	NOUN
ajfa-14627	127	4	that	that	PRON
ajfa-14627	127	5	should	should	AUX
ajfa-14627	127	6	be	be	AUX
ajfa-14627	127	7	taken	take	VERB
ajfa-14627	127	8	into	into	ADP
ajfa-14627	127	9	account	account	NOUN
ajfa-14627	127	10	are	be	AUX
ajfa-14627	127	11	the	the	DET
ajfa-14627	127	12	relationships	relationship	NOUN
ajfa-14627	127	13	with	with	ADP
ajfa-14627	127	14	customers	customer	NOUN
ajfa-14627	127	15	,	,	PUNCT
ajfa-14627	127	16	i.e.	i.e.	X
ajfa-14627	127	17	is	be	AUX
ajfa-14627	127	18	it	it	PRON
ajfa-14627	127	19	legally	legally	ADV
ajfa-14627	127	20	possible	possible	ADJ
ajfa-14627	127	21	for	for	SCONJ
ajfa-14627	127	22	the	the	DET
ajfa-14627	127	23	organization	organization	NOUN
ajfa-14627	127	24	to	to	PART
ajfa-14627	127	25	share	share	VERB
ajfa-14627	127	26	information	information	NOUN
ajfa-14627	127	27	between	between	ADP
ajfa-14627	127	28	different	different	ADJ
ajfa-14627	127	29	network	network	NOUN
ajfa-14627	127	30	members	member	NOUN
ajfa-14627	127	31	.	.	PUNCT
ajfa-14627	128	1	also	also	ADV
ajfa-14627	128	2	,	,	PUNCT
ajfa-14627	128	3	when	when	SCONJ
ajfa-14627	128	4	implementing	implement	VERB
ajfa-14627	128	5	blockchain	blockchain	PROPN
ajfa-14627	128	6	based	base	VERB
ajfa-14627	128	7	solutions	solution	NOUN
ajfa-14627	128	8	,	,	PUNCT
ajfa-14627	128	9	an	an	DET
ajfa-14627	128	10	important	important	ADJ
ajfa-14627	128	11	point	point	NOUN
ajfa-14627	128	12	to	to	PART
ajfa-14627	128	13	be	be	AUX
ajfa-14627	128	14	aware	aware	ADJ
ajfa-14627	128	15	of	of	ADP
ajfa-14627	128	16	and	and	CCONJ
ajfa-14627	128	17	take	take	VERB
ajfa-14627	128	18	into	into	ADP
ajfa-14627	128	19	account	account	NOUN
ajfa-14627	128	20	is	be	AUX
ajfa-14627	128	21	which	which	PRON
ajfa-14627	128	22	entities	entity	NOUN
ajfa-14627	128	23	will	will	AUX
ajfa-14627	128	24	control	control	VERB
ajfa-14627	128	25	the	the	DET
ajfa-14627	128	26	code	code	NOUN
ajfa-14627	128	27	,	,	PUNCT
ajfa-14627	128	28	especially	especially	ADV
ajfa-14627	128	29	if	if	SCONJ
ajfa-14627	128	30	external	external	ADJ
ajfa-14627	128	31	consultants	consultant	NOUN
ajfa-14627	128	32	are	be	AUX
ajfa-14627	128	33	utilized	utilize	VERB
ajfa-14627	128	34	in	in	ADP
ajfa-14627	128	35	the	the	DET
ajfa-14627	128	36	development	development	NOUN
ajfa-14627	128	37	and	and	CCONJ
ajfa-14627	128	38	implementation	implementation	NOUN
ajfa-14627	128	39	.	.	PUNCT
ajfa-14627	129	1	a.	a.	NOUN
ajfa-14627	129	2	a	a	DET
ajfa-14627	129	3	public	public	ADJ
ajfa-14627	129	4	blockchain	blockchain	NOUN
ajfa-14627	129	5	may	may	AUX
ajfa-14627	129	6	represent	represent	VERB
ajfa-14627	129	7	the	the	DET
ajfa-14627	129	8	completely	completely	ADV
ajfa-14627	129	9	decentralized	decentralize	VERB
ajfa-14627	129	10	and	and	CCONJ
ajfa-14627	129	11	distributed	distribute	VERB
ajfa-14627	129	12	model	model	NOUN
ajfa-14627	129	13	that	that	PRON
ajfa-14627	129	14	blockchain	blockchain	PROPN
ajfa-14627	129	15	supporters	supporter	NOUN
ajfa-14627	129	16	most	most	ADV
ajfa-14627	129	17	often	often	ADV
ajfa-14627	129	18	support	support	VERB
ajfa-14627	129	19	,	,	PUNCT
ajfa-14627	129	20	but	but	CCONJ
ajfa-14627	129	21	does	do	AUX
ajfa-14627	129	22	not	not	PART
ajfa-14627	129	23	seem	seem	VERB
ajfa-14627	129	24	to	to	PART
ajfa-14627	129	25	be	be	AUX
ajfa-14627	129	26	most	most	ADV
ajfa-14627	129	27	appropriate	appropriate	ADJ
ajfa-14627	129	28	model	model	NOUN
ajfa-14627	129	29	for	for	ADP
ajfa-14627	129	30	enterprise	enterprise	NOUN
ajfa-14627	129	31	implementation	implementation	NOUN
ajfa-14627	129	32	.	.	PUNCT
ajfa-14627	130	1	whether	whether	SCONJ
ajfa-14627	130	2	it	it	PRON
ajfa-14627	130	3	is	be	AUX
ajfa-14627	130	4	linked	link	VERB
ajfa-14627	130	5	to	to	ADP
ajfa-14627	130	6	the	the	DET
ajfa-14627	130	7	proof	proof	NOUN
ajfa-14627	130	8	of	of	ADP
ajfa-14627	130	9	work	work	NOUN
ajfa-14627	130	10	model	model	NOUN
ajfa-14627	130	11	often	often	ADV
ajfa-14627	130	12	connected	connect	VERB
ajfa-14627	130	13	to	to	ADP
ajfa-14627	130	14	a	a	DET
ajfa-14627	130	15	public	public	ADJ
ajfa-14627	130	16	blockchain	blockchain	PROPN
ajfa-14627	130	17	model	model	NOUN
ajfa-14627	130	18	,	,	PUNCT
ajfa-14627	130	19	or	or	CCONJ
ajfa-14627	130	20	the	the	DET
ajfa-14627	130	21	association	association	NOUN
ajfa-14627	130	22	of	of	ADP
ajfa-14627	130	23	a	a	DET
ajfa-14627	130	24	public	public	ADJ
ajfa-14627	130	25	blockchain	blockchain	NOUN
ajfa-14627	130	26	with	with	ADP
ajfa-14627	130	27	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	130	28	like	like	ADP
ajfa-14627	130	29	bitcoin	bitcoin	NOUN
ajfa-14627	130	30	,	,	PUNCT
ajfa-14627	130	31	organizations	organization	NOUN
ajfa-14627	130	32	might	might	AUX
ajfa-14627	130	33	not	not	PART
ajfa-14627	130	34	want	want	VERB
ajfa-14627	130	35	to	to	PART
ajfa-14627	130	36	build	build	VERB
ajfa-14627	130	37	an	an	DET
ajfa-14627	130	38	enterprise	enterprise	NOUN
ajfa-14627	130	39	program	program	NOUN
ajfa-14627	130	40	on	on	ADP
ajfa-14627	130	41	this	this	DET
ajfa-14627	130	42	type	type	NOUN
ajfa-14627	130	43	of	of	ADP
ajfa-14627	130	44	blockchain	blockchain	PROPN
ajfa-14627	130	45	.	.	PUNCT
ajfa-14627	131	1	b.	b.	PROPN
ajfa-14627	131	2	private	private	ADJ
ajfa-14627	131	3	blockchains	blockchain	NOUN
ajfa-14627	131	4	are	be	AUX
ajfa-14627	131	5	more	more	ADV
ajfa-14627	131	6	efficient	efficient	ADJ
ajfa-14627	131	7	and	and	CCONJ
ajfa-14627	131	8	consume	consume	VERB
ajfa-14627	131	9	less	less	ADJ
ajfa-14627	131	10	energy	energy	NOUN
ajfa-14627	131	11	than	than	ADP
ajfa-14627	131	12	public	public	ADJ
ajfa-14627	131	13	blockchains	blockchain	NOUN
ajfa-14627	131	14	,	,	PUNCT
ajfa-14627	131	15	but	but	CCONJ
ajfa-14627	131	16	are	be	AUX
ajfa-14627	131	17	closer	close	ADJ
ajfa-14627	131	18	to	to	ADP
ajfa-14627	131	19	a	a	DET
ajfa-14627	131	20	centralized	centralized	ADJ
ajfa-14627	131	21	and	and	CCONJ
ajfa-14627	131	22	traditional	traditional	ADJ
ajfa-14627	131	23	database	database	NOUN
ajfa-14627	131	24	than	than	ADP
ajfa-14627	131	25	a	a	DET
ajfa-14627	131	26	true	true	ADJ
ajfa-14627	131	27	blockchain	blockchain	PROPN
ajfa-14627	131	28	base	base	NOUN
ajfa-14627	131	29	solution	solution	NOUN
ajfa-14627	131	30	.	.	PUNCT
ajfa-14627	132	1	specifically	specifically	ADV
ajfa-14627	132	2	,	,	PUNCT
ajfa-14627	132	3	if	if	SCONJ
ajfa-14627	132	4	other	other	ADJ
ajfa-14627	132	5	organizations	organization	NOUN
ajfa-14627	132	6	are	be	AUX
ajfa-14627	132	7	seeking	seek	VERB
ajfa-14627	132	8	to	to	PART
ajfa-14627	132	9	leverage	leverage	VERB
ajfa-14627	132	10	some	some	PRON
ajfa-14627	132	11	of	of	ADP
ajfa-14627	132	12	the	the	DET
ajfa-14627	132	13	benefits	benefit	NOUN
ajfa-14627	132	14	of	of	ADP
ajfa-14627	132	15	blockchain	blockchain	PROPN
ajfa-14627	132	16	by	by	ADP
ajfa-14627	132	17	sharing	share	VERB
ajfa-14627	132	18	and	and	CCONJ
ajfa-14627	132	19	distributing	distribute	VERB
ajfa-14627	132	20	the	the	DET
ajfa-14627	132	21	information	information	NOUN
ajfa-14627	132	22	,	,	PUNCT
ajfa-14627	132	23	a	a	DET
ajfa-14627	132	24	private	private	ADJ
ajfa-14627	132	25	blockchain	blockchain	NOUN
ajfa-14627	132	26	may	may	AUX
ajfa-14627	132	27	not	not	PART
ajfa-14627	132	28	be	be	AUX
ajfa-14627	132	29	appropriate	appropriate	ADJ
ajfa-14627	132	30	.	.	PUNCT
ajfa-14627	133	1	in	in	ADP
ajfa-14627	133	2	other	other	ADJ
ajfa-14627	133	3	words	word	NOUN
ajfa-14627	133	4	,	,	PUNCT
ajfa-14627	133	5	if	if	SCONJ
ajfa-14627	133	6	organizations	organization	NOUN
ajfa-14627	133	7	have	have	VERB
ajfa-14627	133	8	to	to	PART
ajfa-14627	133	9	trust	trust	VERB
ajfa-14627	133	10	the	the	DET
ajfa-14627	133	11	storage	storage	NOUN
ajfa-14627	133	12	and	and	CCONJ
ajfa-14627	133	13	security	security	NOUN
ajfa-14627	133	14	of	of	ADP
ajfa-14627	133	15	information	information	NOUN
ajfa-14627	133	16	to	to	ADP
ajfa-14627	133	17	potential	potential	ADJ
ajfa-14627	133	18	competitors	competitor	NOUN
ajfa-14627	133	19	,	,	PUNCT
ajfa-14627	133	20	or	or	CCONJ
ajfa-14627	133	21	even	even	ADV
ajfa-14627	133	22	cooperating	cooperate	VERB
ajfa-14627	133	23	firms	firm	NOUN
ajfa-14627	133	24	,	,	PUNCT
ajfa-14627	133	25	this	this	PRON
ajfa-14627	133	26	raises	raise	VERB
ajfa-14627	133	27	additional	additional	ADJ
ajfa-14627	133	28	issues	issue	NOUN
ajfa-14627	133	29	of	of	ADP
ajfa-14627	133	30	governance	governance	NOUN
ajfa-14627	133	31	and	and	CCONJ
ajfa-14627	133	32	data	datum	NOUN
ajfa-14627	133	33	security	security	NOUN
ajfa-14627	133	34	.	.	PUNCT
ajfa-14627	134	1	c.	c.	PROPN
ajfa-14627	134	2	consortium	consortium	PROPN
ajfa-14627	134	3	blockchains	blockchain	NOUN
ajfa-14627	134	4	are	be	AUX
ajfa-14627	134	5	,	,	PUNCT
ajfa-14627	134	6	in	in	ADP
ajfa-14627	134	7	essence	essence	NOUN
ajfa-14627	134	8	,	,	PUNCT
ajfa-14627	134	9	a	a	DET
ajfa-14627	134	10	hybrid	hybrid	ADJ
ajfa-14627	134	11	type	type	NOUN
ajfa-14627	134	12	of	of	ADP
ajfa-14627	134	13	blockchain	blockchain	PROPN
ajfa-14627	134	14	platform	platform	NOUN
ajfa-14627	134	15	that	that	PRON
ajfa-14627	134	16	might	might	AUX
ajfa-14627	134	17	seem	seem	VERB
ajfa-14627	134	18	to	to	PART
ajfa-14627	134	19	be	be	AUX
ajfa-14627	134	20	best	well	ADV
ajfa-14627	134	21	applicable	applicable	ADJ
ajfa-14627	134	22	for	for	ADP
ajfa-14627	134	23	broader	broad	ADJ
ajfa-14627	134	24	enterprise	enterprise	NOUN
ajfa-14627	134	25	adoption	adoption	NOUN
ajfa-14627	134	26	as	as	ADP
ajfa-14627	134	27	of	of	ADP
ajfa-14627	134	28	this	this	DET
ajfa-14627	134	29	research	research	NOUN
ajfa-14627	134	30	.	.	PUNCT
ajfa-14627	135	1	an	an	DET
ajfa-14627	135	2	analogy	analogy	NOUN
ajfa-14627	135	3	that	that	PRON
ajfa-14627	135	4	can	can	AUX
ajfa-14627	135	5	be	be	AUX
ajfa-14627	135	6	used	use	VERB
ajfa-14627	135	7	for	for	ADP
ajfa-14627	135	8	educational	educational	ADJ
ajfa-14627	135	9	or	or	CCONJ
ajfa-14627	135	10	explanatory	explanatory	ADJ
ajfa-14627	135	11	purposes	purpose	NOUN
ajfa-14627	135	12	is	be	AUX
ajfa-14627	135	13	that	that	SCONJ
ajfa-14627	135	14	a	a	DET
ajfa-14627	135	15	consortium	consortium	PROPN
ajfa-14627	135	16	blockchain	blockchain	PROPN
ajfa-14627	135	17	model	model	NOUN
ajfa-14627	135	18	is	be	AUX
ajfa-14627	135	19	a	a	DET
ajfa-14627	135	20	platform	platform	NOUN
ajfa-14627	135	21	that	that	PRON
ajfa-14627	135	22	can	can	AUX
ajfa-14627	135	23	be	be	AUX
ajfa-14627	135	24	used	use	VERB
ajfa-14627	135	25	by	by	ADP
ajfa-14627	135	26	a	a	DET
ajfa-14627	135	27	number	number	NOUN
ajfa-14627	135	28	organizations	organization	NOUN
ajfa-14627	135	29	to	to	PART
ajfa-14627	135	30	share	share	VERB
ajfa-14627	135	31	data	datum	NOUN
ajfa-14627	135	32	and	and	CCONJ
ajfa-14627	135	33	information	information	NOUN
ajfa-14627	135	34	with	with	ADP
ajfa-14627	135	35	joint	joint	ADJ
ajfa-14627	135	36	ownership	ownership	NOUN
ajfa-14627	135	37	of	of	ADP
ajfa-14627	135	38	the	the	DET
ajfa-14627	135	39	underlying	underlie	VERB
ajfa-14627	135	40	processes	process	NOUN
ajfa-14627	135	41	.	.	PUNCT
ajfa-14627	136	1	although	although	SCONJ
ajfa-14627	136	2	the	the	DET
ajfa-14627	136	3	joint	joint	ADJ
ajfa-14627	136	4	custody	custody	NOUN
ajfa-14627	136	5	of	of	ADP
ajfa-14627	136	6	information	information	NOUN
ajfa-14627	136	7	generates	generate	VERB
ajfa-14627	136	8	efficiency	efficiency	NOUN
ajfa-14627	136	9	benefits	benefit	NOUN
ajfa-14627	136	10	,	,	PUNCT
ajfa-14627	136	11	it	it	PRON
ajfa-14627	136	12	also	also	ADV
ajfa-14627	136	13	raises	raise	VERB
ajfa-14627	136	14	considerations	consideration	NOUN
ajfa-14627	136	15	that	that	PRON
ajfa-14627	136	16	have	have	VERB
ajfa-14627	136	17	to	to	PART
ajfa-14627	136	18	analyzed	analyze	VERB
ajfa-14627	136	19	as	as	SCONJ
ajfa-14627	136	20	they	they	PRON
ajfa-14627	136	21	pertain	pertain	VERB
ajfa-14627	136	22	cybersecurity	cybersecurity	NOUN
ajfa-14627	136	23	and	and	CCONJ
ajfa-14627	136	24	governance	governance	NOUN
ajfa-14627	136	25	.	.	PUNCT
ajfa-14627	137	1	2	2	NUM
ajfa-14627	137	2	.	.	X
ajfa-14627	137	3	cybersecurity	cybersecurity	NOUN
ajfa-14627	137	4	and	and	CCONJ
ajfa-14627	137	5	governance	governance	NOUN
ajfa-14627	137	6	issues	issue	NOUN
ajfa-14627	137	7	are	be	AUX
ajfa-14627	137	8	also	also	ADV
ajfa-14627	137	9	key	key	ADJ
ajfa-14627	137	10	items	item	NOUN
ajfa-14627	137	11	that	that	PRON
ajfa-14627	137	12	should	should	AUX
ajfa-14627	137	13	be	be	AUX
ajfa-14627	137	14	considered	consider	VERB
ajfa-14627	137	15	when	when	SCONJ
ajfa-14627	137	16	implementing	implement	VERB
ajfa-14627	137	17	either	either	CCONJ
ajfa-14627	137	18	blockchain	blockchain	NOUN
ajfa-14627	137	19	or	or	CCONJ
ajfa-14627	137	20	automation	automation	NOUN
ajfa-14627	137	21	(	(	PUNCT
ajfa-14627	137	22	be	be	AUX
ajfa-14627	137	23	it	it	PRON
ajfa-14627	137	24	ai	ai	VERB
ajfa-14627	137	25	or	or	CCONJ
ajfa-14627	137	26	rpa	rpa	PROPN
ajfa-14627	137	27	)	)	PUNCT
ajfa-14627	137	28	based	base	VERB
ajfa-14627	137	29	solution	solution	NOUN
ajfa-14627	137	30	or	or	CCONJ
ajfa-14627	137	31	process	process	NOUN
ajfa-14627	137	32	within	within	ADP
ajfa-14627	137	33	an	an	DET
ajfa-14627	137	34	organization	organization	NOUN
ajfa-14627	137	35	.	.	PUNCT
ajfa-14627	138	1	cybersecurity	cybersecurity	NOUN
ajfa-14627	138	2	policies	policy	NOUN
ajfa-14627	138	3	and	and	CCONJ
ajfa-14627	138	4	practices	practice	NOUN
ajfa-14627	138	5	based	base	VERB
ajfa-14627	138	6	on	on	ADP
ajfa-14627	138	7	simply	simply	ADV
ajfa-14627	138	8	possessing	possess	VERB
ajfa-14627	138	9	up	up	ADP
ajfa-14627	138	10	to	to	ADP
ajfa-14627	138	11	date	date	NOUN
ajfa-14627	138	12	anti	anti	ADJ
ajfa-14627	138	13	-	-	ADJ
ajfa-14627	138	14	virus	virus	ADJ
ajfa-14627	138	15	software	software	NOUN
ajfa-14627	138	16	or	or	CCONJ
ajfa-14627	138	17	enforcing	enforce	VERB
ajfa-14627	138	18	password	password	NOUN
ajfa-14627	138	19	protocols	protocol	NOUN
ajfa-14627	138	20	are	be	AUX
ajfa-14627	138	21	insufficient	insufficient	ADJ
ajfa-14627	138	22	given	give	VERB
ajfa-14627	138	23	the	the	DET
ajfa-14627	138	24	rapid	rapid	ADJ
ajfa-14627	138	25	pace	pace	NOUN
ajfa-14627	138	26	of	of	ADP
ajfa-14627	138	27	change	change	NOUN
ajfa-14627	138	28	in	in	ADP
ajfa-14627	138	29	the	the	DET
ajfa-14627	138	30	business	business	NOUN
ajfa-14627	138	31	environment	environment	NOUN
ajfa-14627	138	32	at	at	ADP
ajfa-14627	138	33	large	large	ADJ
ajfa-14627	138	34	.	.	PUNCT
ajfa-14627	139	1	practitioners	practitioner	NOUN
ajfa-14627	139	2	across	across	ADP
ajfa-14627	139	3	different	different	ADJ
ajfa-14627	139	4	industry	industry	NOUN
ajfa-14627	139	5	lines	line	NOUN
ajfa-14627	139	6	will	will	AUX
ajfa-14627	139	7	asian	asian	ADJ
ajfa-14627	139	8	journal	journal	NOUN
ajfa-14627	139	9	of	of	ADP
ajfa-14627	139	10	finance	finance	PROPN
ajfa-14627	139	11	&	&	CCONJ
ajfa-14627	139	12	accounting	accounting	PROPN
ajfa-14627	139	13	issn	issn	PROPN
ajfa-14627	139	14	1946	1946	NUM
ajfa-14627	139	15	-	-	PUNCT
ajfa-14627	139	16	052x	052x	PROPN
ajfa-14627	139	17	2019	2019	NUM
ajfa-14627	139	18	,	,	PUNCT
ajfa-14627	139	19	vol	vol	NOUN
ajfa-14627	139	20	.	.	PROPN
ajfa-14627	139	21	11	11	NUM
ajfa-14627	139	22	,	,	PUNCT
ajfa-14627	139	23	no	no	INTJ
ajfa-14627	139	24	.	.	NOUN
ajfa-14627	139	25	1	1	NUM
ajfa-14627	139	26	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14627	139	27	178	178	NUM
ajfa-14627	139	28	have	have	VERB
ajfa-14627	139	29	to	to	PART
ajfa-14627	139	30	both	both	PRON
ajfa-14627	139	31	keep	keep	VERB
ajfa-14627	139	32	pace	pace	NOUN
ajfa-14627	139	33	with	with	ADP
ajfa-14627	139	34	the	the	DET
ajfa-14627	139	35	underlying	underlie	VERB
ajfa-14627	139	36	technology	technology	NOUN
ajfa-14627	139	37	itself	itself	PRON
ajfa-14627	139	38	as	as	ADV
ajfa-14627	139	39	well	well	ADV
ajfa-14627	139	40	as	as	ADP
ajfa-14627	139	41	the	the	DET
ajfa-14627	139	42	implications	implication	NOUN
ajfa-14627	139	43	of	of	ADP
ajfa-14627	139	44	these	these	DET
ajfa-14627	139	45	technologies	technology	NOUN
ajfa-14627	139	46	on	on	ADP
ajfa-14627	139	47	current	current	ADJ
ajfa-14627	139	48	processes	process	NOUN
ajfa-14627	139	49	.	.	PUNCT
ajfa-14627	140	1	a.	a.	NOUN
ajfa-14627	140	2	a	a	DET
ajfa-14627	140	3	substantial	substantial	ADJ
ajfa-14627	140	4	consideration	consideration	NOUN
ajfa-14627	140	5	and	and	CCONJ
ajfa-14627	140	6	factor	factor	NOUN
ajfa-14627	140	7	that	that	PRON
ajfa-14627	140	8	should	should	AUX
ajfa-14627	140	9	be	be	AUX
ajfa-14627	140	10	taken	take	VERB
ajfa-14627	140	11	into	into	ADP
ajfa-14627	140	12	account	account	NOUN
ajfa-14627	140	13	,	,	PUNCT
ajfa-14627	140	14	especially	especially	ADV
ajfa-14627	140	15	as	as	SCONJ
ajfa-14627	140	16	emerging	emerge	VERB
ajfa-14627	140	17	technologies	technology	NOUN
ajfa-14627	140	18	are	be	AUX
ajfa-14627	140	19	onboarded	onboarde	VERB
ajfa-14627	140	20	and	and	CCONJ
ajfa-14627	140	21	implemented	implement	VERB
ajfa-14627	140	22	throughout	throughout	ADP
ajfa-14627	140	23	the	the	DET
ajfa-14627	140	24	marketplace	marketplace	NOUN
ajfa-14627	140	25	,	,	PUNCT
ajfa-14627	140	26	is	be	AUX
ajfa-14627	140	27	whether	whether	SCONJ
ajfa-14627	140	28	or	or	CCONJ
ajfa-14627	140	29	not	not	PART
ajfa-14627	140	30	the	the	DET
ajfa-14627	140	31	controls	control	NOUN
ajfa-14627	140	32	in	in	ADP
ajfa-14627	140	33	place	place	NOUN
ajfa-14627	140	34	at	at	ADP
ajfa-14627	140	35	the	the	DET
ajfa-14627	140	36	organization	organization	NOUN
ajfa-14627	140	37	are	be	AUX
ajfa-14627	140	38	sufficient	sufficient	ADJ
ajfa-14627	140	39	enough	enough	ADV
ajfa-14627	140	40	to	to	PART
ajfa-14627	140	41	deal	deal	VERB
ajfa-14627	140	42	with	with	ADP
ajfa-14627	140	43	the	the	DET
ajfa-14627	140	44	acceleration	acceleration	NOUN
ajfa-14627	140	45	of	of	ADP
ajfa-14627	140	46	data	datum	NOUN
ajfa-14627	140	47	processing	processing	NOUN
ajfa-14627	140	48	and	and	CCONJ
ajfa-14627	140	49	reporting	reporting	NOUN
ajfa-14627	140	50	.	.	PUNCT
ajfa-14627	141	1	particularly	particularly	ADV
ajfa-14627	141	2	as	as	SCONJ
ajfa-14627	141	3	new	new	ADJ
ajfa-14627	141	4	technologies	technology	NOUN
ajfa-14627	141	5	are	be	AUX
ajfa-14627	141	6	developed	develop	VERB
ajfa-14627	141	7	and	and	CCONJ
ajfa-14627	141	8	implemented	implement	VERB
ajfa-14627	141	9	it	it	PRON
ajfa-14627	141	10	is	be	AUX
ajfa-14627	141	11	entirely	entirely	ADV
ajfa-14627	141	12	possible	possible	ADJ
ajfa-14627	141	13	for	for	SCONJ
ajfa-14627	141	14	existing	exist	VERB
ajfa-14627	141	15	controls	control	NOUN
ajfa-14627	141	16	to	to	PART
ajfa-14627	141	17	either	either	CCONJ
ajfa-14627	141	18	end	end	VERB
ajfa-14627	141	19	up	up	ADP
ajfa-14627	141	20	bypassed	bypass	VERB
ajfa-14627	141	21	or	or	CCONJ
ajfa-14627	141	22	otherwise	otherwise	ADV
ajfa-14627	141	23	ignored	ignore	VERB
ajfa-14627	141	24	as	as	ADP
ajfa-14627	141	25	a	a	DET
ajfa-14627	141	26	result	result	NOUN
ajfa-14627	141	27	of	of	ADP
ajfa-14627	141	28	these	these	DET
ajfa-14627	141	29	implementations	implementation	NOUN
ajfa-14627	141	30	.	.	PUNCT
ajfa-14627	142	1	maintaining	maintain	VERB
ajfa-14627	142	2	the	the	DET
ajfa-14627	142	3	integrity	integrity	NOUN
ajfa-14627	142	4	and	and	CCONJ
ajfa-14627	142	5	strength	strength	NOUN
ajfa-14627	142	6	of	of	ADP
ajfa-14627	142	7	these	these	DET
ajfa-14627	142	8	different	different	ADJ
ajfa-14627	142	9	controls	control	NOUN
ajfa-14627	142	10	and	and	CCONJ
ajfa-14627	142	11	platforms	platform	NOUN
ajfa-14627	142	12	is	be	AUX
ajfa-14627	142	13	both	both	CCONJ
ajfa-14627	142	14	a	a	DET
ajfa-14627	142	15	core	core	NOUN
ajfa-14627	142	16	responsibility	responsibility	NOUN
ajfa-14627	142	17	of	of	ADP
ajfa-14627	142	18	accounting	accounting	NOUN
ajfa-14627	142	19	professionals	professional	NOUN
ajfa-14627	142	20	as	as	ADV
ajfa-14627	142	21	well	well	ADV
ajfa-14627	142	22	as	as	ADP
ajfa-14627	142	23	a	a	DET
ajfa-14627	142	24	fiduciary	fiduciary	ADJ
ajfa-14627	142	25	responsibility	responsibility	NOUN
ajfa-14627	142	26	for	for	ADP
ajfa-14627	142	27	all	all	DET
ajfa-14627	142	28	professionals	professional	NOUN
ajfa-14627	142	29	.	.	PUNCT
ajfa-14627	143	1	3	3	X
ajfa-14627	143	2	.	.	X
ajfa-14627	143	3	once	once	SCONJ
ajfa-14627	143	4	the	the	DET
ajfa-14627	143	5	blockchain	blockchain	PROPN
ajfa-14627	143	6	platform	platform	NOUN
ajfa-14627	143	7	has	have	AUX
ajfa-14627	143	8	been	be	AUX
ajfa-14627	143	9	decided	decide	VERB
ajfa-14627	143	10	upon	upon	SCONJ
ajfa-14627	143	11	,	,	PUNCT
ajfa-14627	143	12	what	what	PRON
ajfa-14627	143	13	are	be	AUX
ajfa-14627	143	14	the	the	DET
ajfa-14627	143	15	processes	process	NOUN
ajfa-14627	143	16	and	and	CCONJ
ajfa-14627	143	17	policies	policy	NOUN
ajfa-14627	143	18	in	in	ADP
ajfa-14627	143	19	place	place	NOUN
ajfa-14627	143	20	to	to	PART
ajfa-14627	143	21	ensure	ensure	VERB
ajfa-14627	143	22	the	the	DET
ajfa-14627	143	23	organizations	organization	NOUN
ajfa-14627	143	24	and	and	CCONJ
ajfa-14627	143	25	individuals	individual	NOUN
ajfa-14627	143	26	are	be	AUX
ajfa-14627	143	27	both	both	ADV
ajfa-14627	143	28	well	well	ADV
ajfa-14627	143	29	qualified	qualified	ADJ
ajfa-14627	143	30	to	to	PART
ajfa-14627	143	31	work	work	VERB
ajfa-14627	143	32	on	on	ADP
ajfa-14627	143	33	the	the	DET
ajfa-14627	143	34	various	various	ADJ
ajfa-14627	143	35	stages	stage	NOUN
ajfa-14627	143	36	of	of	ADP
ajfa-14627	143	37	blockchain	blockchain	NOUN
ajfa-14627	143	38	projects	project	NOUN
ajfa-14627	143	39	.	.	PUNCT
ajfa-14627	144	1	if	if	SCONJ
ajfa-14627	144	2	,	,	PUNCT
ajfa-14627	144	3	for	for	ADP
ajfa-14627	144	4	example	example	NOUN
ajfa-14627	144	5	,	,	PUNCT
ajfa-14627	144	6	external	external	ADJ
ajfa-14627	144	7	consultants	consultant	NOUN
ajfa-14627	144	8	were	be	AUX
ajfa-14627	144	9	employed	employ	VERB
ajfa-14627	144	10	to	to	PART
ajfa-14627	144	11	help	help	VERB
ajfa-14627	144	12	develop	develop	VERB
ajfa-14627	144	13	and	and	CCONJ
ajfa-14627	144	14	engineer	engineer	VERB
ajfa-14627	144	15	a	a	DET
ajfa-14627	144	16	new	new	ADJ
ajfa-14627	144	17	product	product	NOUN
ajfa-14627	144	18	or	or	CCONJ
ajfa-14627	144	19	service	service	NOUN
ajfa-14627	144	20	,	,	PUNCT
ajfa-14627	144	21	there	there	PRON
ajfa-14627	144	22	are	be	VERB
ajfa-14627	144	23	well	well	ADV
ajfa-14627	144	24	established	establish	VERB
ajfa-14627	144	25	policies	policy	NOUN
ajfa-14627	144	26	and	and	CCONJ
ajfa-14627	144	27	processes	process	NOUN
ajfa-14627	144	28	in	in	ADP
ajfa-14627	144	29	place	place	NOUN
ajfa-14627	144	30	to	to	PART
ajfa-14627	144	31	help	help	VERB
ajfa-14627	144	32	safeguard	safeguard	VERB
ajfa-14627	144	33	the	the	DET
ajfa-14627	144	34	information	information	NOUN
ajfa-14627	144	35	covered	cover	VERB
ajfa-14627	144	36	and	and	CCONJ
ajfa-14627	144	37	discussed	discuss	VERB
ajfa-14627	144	38	between	between	ADP
ajfa-14627	144	39	internal	internal	ADJ
ajfa-14627	144	40	and	and	CCONJ
ajfa-14627	144	41	external	external	ADJ
ajfa-14627	144	42	consultants	consultant	NOUN
ajfa-14627	144	43	.	.	PUNCT
ajfa-14627	145	1	blockchain	blockchain	PROPN
ajfa-14627	145	2	is	be	AUX
ajfa-14627	145	3	,	,	PUNCT
ajfa-14627	145	4	at	at	ADP
ajfa-14627	145	5	the	the	DET
ajfa-14627	145	6	core	core	NOUN
ajfa-14627	145	7	of	of	ADP
ajfa-14627	145	8	the	the	DET
ajfa-14627	145	9	idea	idea	NOUN
ajfa-14627	145	10	,	,	PUNCT
ajfa-14627	145	11	simply	simply	ADV
ajfa-14627	145	12	a	a	DET
ajfa-14627	145	13	computer	computer	NOUN
ajfa-14627	145	14	system	system	NOUN
ajfa-14627	145	15	and	and	CCONJ
ajfa-14627	145	16	program	program	NOUN
ajfa-14627	145	17	and	and	CCONJ
ajfa-14627	145	18	the	the	DET
ajfa-14627	145	19	controls	control	NOUN
ajfa-14627	145	20	in	in	ADP
ajfa-14627	145	21	place	place	NOUN
ajfa-14627	145	22	must	must	AUX
ajfa-14627	145	23	be	be	AUX
ajfa-14627	145	24	able	able	ADJ
ajfa-14627	145	25	to	to	PART
ajfa-14627	145	26	control	control	VERB
ajfa-14627	145	27	both	both	PRON
ajfa-14627	145	28	who	who	PRON
ajfa-14627	145	29	has	have	VERB
ajfa-14627	145	30	control	control	NOUN
ajfa-14627	145	31	over	over	ADP
ajfa-14627	145	32	the	the	DET
ajfa-14627	145	33	underlying	underlie	VERB
ajfa-14627	145	34	code	code	NOUN
ajfa-14627	145	35	itself	itself	PRON
ajfa-14627	145	36	,	,	PUNCT
ajfa-14627	145	37	and	and	CCONJ
ajfa-14627	145	38	which	which	DET
ajfa-14627	145	39	individuals	individual	NOUN
ajfa-14627	145	40	maintain	maintain	VERB
ajfa-14627	145	41	control	control	NOUN
ajfa-14627	145	42	over	over	ADP
ajfa-14627	145	43	the	the	DET
ajfa-14627	145	44	information	information	NOUN
ajfa-14627	145	45	once	once	SCONJ
ajfa-14627	145	46	it	it	PRON
ajfa-14627	145	47	has	have	AUX
ajfa-14627	145	48	been	be	AUX
ajfa-14627	145	49	implemented	implement	VERB
ajfa-14627	145	50	.	.	PUNCT
ajfa-14627	146	1	a.	a.	NOUN
ajfa-14627	146	2	a	a	DET
ajfa-14627	146	3	conversation	conversation	NOUN
ajfa-14627	146	4	surrounding	surround	VERB
ajfa-14627	146	5	the	the	DET
ajfa-14627	146	6	maintenance	maintenance	NOUN
ajfa-14627	146	7	and	and	CCONJ
ajfa-14627	146	8	ongoing	ongoing	ADJ
ajfa-14627	146	9	controls	control	NOUN
ajfa-14627	146	10	linked	link	VERB
ajfa-14627	146	11	to	to	ADP
ajfa-14627	146	12	both	both	DET
ajfa-14627	146	13	blockchain	blockchain	VERB
ajfa-14627	146	14	itself	itself	PRON
ajfa-14627	146	15	,	,	PUNCT
ajfa-14627	146	16	and	and	CCONJ
ajfa-14627	146	17	the	the	DET
ajfa-14627	146	18	apis	apis	NOUN
ajfa-14627	146	19	that	that	PRON
ajfa-14627	146	20	migrate	migrate	VERB
ajfa-14627	146	21	data	datum	NOUN
ajfa-14627	146	22	stored	store	VERB
ajfa-14627	146	23	on	on	ADP
ajfa-14627	146	24	the	the	DET
ajfa-14627	146	25	blockchain	blockchain	NOUN
ajfa-14627	146	26	to	to	ADP
ajfa-14627	146	27	existing	exist	VERB
ajfa-14627	146	28	technology	technology	NOUN
ajfa-14627	146	29	systems	system	NOUN
ajfa-14627	146	30	must	must	AUX
ajfa-14627	146	31	be	be	AUX
ajfa-14627	146	32	weaved	weave	VERB
ajfa-14627	146	33	into	into	ADP
ajfa-14627	146	34	the	the	DET
ajfa-14627	146	35	broader	broad	ADJ
ajfa-14627	146	36	control	control	NOUN
ajfa-14627	146	37	process	process	NOUN
ajfa-14627	146	38	itself	itself	PRON
ajfa-14627	146	39	.	.	PUNCT
ajfa-14627	147	1	b.	b.	PROPN
ajfa-14627	147	2	are	be	AUX
ajfa-14627	147	3	the	the	DET
ajfa-14627	147	4	individuals	individual	NOUN
ajfa-14627	147	5	and	and	CCONJ
ajfa-14627	147	6	firms	firm	NOUN
ajfa-14627	147	7	brought	bring	VERB
ajfa-14627	147	8	in	in	ADP
ajfa-14627	147	9	to	to	PART
ajfa-14627	147	10	consult	consult	VERB
ajfa-14627	147	11	with	with	ADP
ajfa-14627	147	12	the	the	DET
ajfa-14627	147	13	development	development	NOUN
ajfa-14627	147	14	of	of	ADP
ajfa-14627	147	15	the	the	DET
ajfa-14627	147	16	blockchain	blockchain	NOUN
ajfa-14627	147	17	itself	itself	PRON
ajfa-14627	147	18	properly	properly	ADV
ajfa-14627	147	19	insured	insure	VERB
ajfa-14627	147	20	and	and	CCONJ
ajfa-14627	147	21	covered	cover	VERB
ajfa-14627	147	22	for	for	ADP
ajfa-14627	147	23	potential	potential	ADJ
ajfa-14627	147	24	errors	error	NOUN
ajfa-14627	147	25	of	of	ADP
ajfa-14627	147	26	omissions	omission	NOUN
ajfa-14627	147	27	that	that	PRON
ajfa-14627	147	28	do	do	AUX
ajfa-14627	147	29	occur	occur	VERB
ajfa-14627	147	30	.	.	PUNCT
ajfa-14627	148	1	c.	c.	NOUN
ajfa-14627	148	2	this	this	DET
ajfa-14627	148	3	broader	broad	ADJ
ajfa-14627	148	4	debate	debate	NOUN
ajfa-14627	148	5	surrounding	surround	VERB
ajfa-14627	148	6	the	the	DET
ajfa-14627	148	7	access	access	NOUN
ajfa-14627	148	8	and	and	CCONJ
ajfa-14627	148	9	levels	level	NOUN
ajfa-14627	148	10	of	of	ADP
ajfa-14627	148	11	insurance	insurance	NOUN
ajfa-14627	148	12	linked	link	VERB
ajfa-14627	148	13	both	both	CCONJ
ajfa-14627	148	14	the	the	DET
ajfa-14627	148	15	client	client	NOUN
ajfa-14627	148	16	organization	organization	NOUN
ajfa-14627	148	17	and	and	CCONJ
ajfa-14627	148	18	external	external	ADJ
ajfa-14627	148	19	consultants	consultant	NOUN
ajfa-14627	148	20	brought	bring	VERB
ajfa-14627	148	21	in	in	ADP
ajfa-14627	148	22	to	to	PART
ajfa-14627	148	23	assist	assist	VERB
ajfa-14627	148	24	with	with	ADP
ajfa-14627	148	25	specific	specific	ADJ
ajfa-14627	148	26	projects	project	NOUN
ajfa-14627	148	27	are	be	AUX
ajfa-14627	148	28	carries	carry	VERB
ajfa-14627	148	29	through	through	ADP
ajfa-14627	148	30	to	to	ADP
ajfa-14627	148	31	a	a	DET
ajfa-14627	148	32	more	more	ADV
ajfa-14627	148	33	comprehensive	comprehensive	ADJ
ajfa-14627	148	34	conversation	conversation	NOUN
ajfa-14627	148	35	around	around	ADP
ajfa-14627	148	36	the	the	DET
ajfa-14627	148	37	internal	internal	ADJ
ajfa-14627	148	38	controls	control	NOUN
ajfa-14627	148	39	over	over	ADP
ajfa-14627	148	40	these	these	DET
ajfa-14627	148	41	emerging	emerge	VERB
ajfa-14627	148	42	technologies	technology	NOUN
ajfa-14627	148	43	.	.	PUNCT
ajfa-14627	149	1	4	4	X
ajfa-14627	149	2	.	.	X
ajfa-14627	149	3	internal	internal	ADJ
ajfa-14627	149	4	control	control	NOUN
ajfa-14627	149	5	considerations	consideration	NOUN
ajfa-14627	149	6	as	as	SCONJ
ajfa-14627	149	7	they	they	PRON
ajfa-14627	149	8	are	be	AUX
ajfa-14627	149	9	connected	connect	VERB
ajfa-14627	149	10	to	to	ADP
ajfa-14627	149	11	emerging	emerge	VERB
ajfa-14627	149	12	technology	technology	NOUN
ajfa-14627	149	13	issues	issue	NOUN
ajfa-14627	149	14	would	would	AUX
ajfa-14627	149	15	seem	seem	VERB
ajfa-14627	149	16	to	to	PART
ajfa-14627	149	17	pose	pose	VERB
ajfa-14627	149	18	an	an	DET
ajfa-14627	149	19	apparent	apparent	ADJ
ajfa-14627	149	20	contradiction	contradiction	NOUN
ajfa-14627	149	21	for	for	ADP
ajfa-14627	149	22	practitioners	practitioner	NOUN
ajfa-14627	149	23	(	(	PUNCT
ajfa-14627	149	24	drew	draw	VERB
ajfa-14627	149	25	,	,	PUNCT
ajfa-14627	149	26	2018	2018	NUM
ajfa-14627	149	27	)	)	PUNCT
ajfa-14627	149	28	.	.	PUNCT
ajfa-14627	150	1	on	on	ADP
ajfa-14627	150	2	one	one	NUM
ajfa-14627	150	3	hand	hand	NOUN
ajfa-14627	150	4	the	the	DET
ajfa-14627	150	5	increased	increase	VERB
ajfa-14627	150	6	speed	speed	NOUN
ajfa-14627	150	7	and	and	CCONJ
ajfa-14627	150	8	security	security	NOUN
ajfa-14627	150	9	with	with	ADP
ajfa-14627	150	10	which	which	PRON
ajfa-14627	150	11	transactions	transaction	NOUN
ajfa-14627	150	12	can	can	AUX
ajfa-14627	150	13	be	be	AUX
ajfa-14627	150	14	processed	process	VERB
ajfa-14627	150	15	and	and	CCONJ
ajfa-14627	150	16	stored	store	VERB
ajfa-14627	150	17	appears	appear	VERB
ajfa-14627	150	18	to	to	PART
ajfa-14627	150	19	decrease	decrease	VERB
ajfa-14627	150	20	the	the	DET
ajfa-14627	150	21	need	need	NOUN
ajfa-14627	150	22	for	for	ADP
ajfa-14627	150	23	manual	manual	ADJ
ajfa-14627	150	24	controls	control	NOUN
ajfa-14627	150	25	or	or	CCONJ
ajfa-14627	150	26	reviews	review	NOUN
ajfa-14627	150	27	of	of	ADP
ajfa-14627	150	28	information	information	NOUN
ajfa-14627	150	29	.	.	PUNCT
ajfa-14627	151	1	the	the	DET
ajfa-14627	151	2	efficiency	efficiency	NOUN
ajfa-14627	151	3	gains	gain	NOUN
ajfa-14627	151	4	and	and	CCONJ
ajfa-14627	151	5	benefits	benefit	NOUN
ajfa-14627	151	6	associated	associate	VERB
ajfa-14627	151	7	with	with	ADP
ajfa-14627	151	8	this	this	DET
ajfa-14627	151	9	increased	increase	VERB
ajfa-14627	151	10	speed	speed	NOUN
ajfa-14627	151	11	of	of	ADP
ajfa-14627	151	12	transactional	transactional	ADJ
ajfa-14627	151	13	processing	processing	NOUN
ajfa-14627	151	14	are	be	AUX
ajfa-14627	151	15	relatively	relatively	ADV
ajfa-14627	151	16	clear	clear	ADJ
ajfa-14627	151	17	in	in	ADP
ajfa-14627	151	18	nature	nature	NOUN
ajfa-14627	151	19	,	,	PUNCT
ajfa-14627	151	20	but	but	CCONJ
ajfa-14627	151	21	also	also	ADV
ajfa-14627	151	22	raise	raise	VERB
ajfa-14627	151	23	the	the	DET
ajfa-14627	151	24	possibility	possibility	NOUN
ajfa-14627	151	25	of	of	ADP
ajfa-14627	151	26	internal	internal	ADJ
ajfa-14627	151	27	controls	control	NOUN
ajfa-14627	151	28	being	be	AUX
ajfa-14627	151	29	subverted	subvert	VERB
ajfa-14627	151	30	or	or	CCONJ
ajfa-14627	151	31	overwritten	overwrite	VERB
ajfa-14627	151	32	via	via	ADP
ajfa-14627	151	33	the	the	DET
ajfa-14627	151	34	implementation	implementation	NOUN
ajfa-14627	151	35	of	of	ADP
ajfa-14627	151	36	new	new	ADJ
ajfa-14627	151	37	technology	technology	NOUN
ajfa-14627	151	38	.	.	PUNCT
ajfa-14627	152	1	a.	a.	PROPN
ajfa-14627	152	2	specifically	specifically	ADV
ajfa-14627	152	3	,	,	PUNCT
ajfa-14627	152	4	the	the	DET
ajfa-14627	152	5	implementation	implementation	NOUN
ajfa-14627	152	6	and	and	CCONJ
ajfa-14627	152	7	adoption	adoption	NOUN
ajfa-14627	152	8	of	of	ADP
ajfa-14627	152	9	new	new	ADJ
ajfa-14627	152	10	technologies	technology	NOUN
ajfa-14627	152	11	that	that	PRON
ajfa-14627	152	12	help	help	VERB
ajfa-14627	152	13	to	to	PART
ajfa-14627	152	14	accelerate	accelerate	VERB
ajfa-14627	152	15	the	the	DET
ajfa-14627	152	16	data	datum	NOUN
ajfa-14627	152	17	processing	processing	NOUN
ajfa-14627	152	18	and	and	CCONJ
ajfa-14627	152	19	reporting	reporting	NOUN
ajfa-14627	152	20	tools	tool	NOUN
ajfa-14627	152	21	could	could	AUX
ajfa-14627	152	22	actually	actually	ADV
ajfa-14627	152	23	amplify	amplify	VERB
ajfa-14627	152	24	underlying	underlying	ADJ
ajfa-14627	152	25	issues	issue	NOUN
ajfa-14627	152	26	and	and	CCONJ
ajfa-14627	152	27	errors	error	NOUN
ajfa-14627	152	28	that	that	PRON
ajfa-14627	152	29	otherwise	otherwise	ADV
ajfa-14627	152	30	might	might	AUX
ajfa-14627	152	31	have	have	AUX
ajfa-14627	152	32	been	be	AUX
ajfa-14627	152	33	addressed	address	VERB
ajfa-14627	152	34	via	via	ADP
ajfa-14627	152	35	manual	manual	ADJ
ajfa-14627	152	36	controls	control	NOUN
ajfa-14627	152	37	.	.	PUNCT
ajfa-14627	153	1	b.	b.	PROPN
ajfa-14627	153	2	taking	take	VERB
ajfa-14627	153	3	this	this	PRON
ajfa-14627	153	4	into	into	ADP
ajfa-14627	153	5	account	account	NOUN
ajfa-14627	153	6	,	,	PUNCT
ajfa-14627	153	7	and	and	CCONJ
ajfa-14627	153	8	realizing	realize	VERB
ajfa-14627	153	9	that	that	SCONJ
ajfa-14627	153	10	every	every	DET
ajfa-14627	153	11	organization	organization	NOUN
ajfa-14627	153	12	is	be	AUX
ajfa-14627	153	13	different	different	ADJ
ajfa-14627	153	14	,	,	PUNCT
ajfa-14627	153	15	and	and	CCONJ
ajfa-14627	153	16	that	that	SCONJ
ajfa-14627	153	17	different	different	ADJ
ajfa-14627	153	18	processes	process	NOUN
ajfa-14627	153	19	are	be	AUX
ajfa-14627	153	20	going	go	VERB
ajfa-14627	153	21	to	to	PART
ajfa-14627	153	22	be	be	AUX
ajfa-14627	153	23	governed	govern	VERB
ajfa-14627	153	24	by	by	ADP
ajfa-14627	153	25	a	a	DET
ajfa-14627	153	26	variety	variety	NOUN
ajfa-14627	153	27	of	of	ADP
ajfa-14627	153	28	forces	force	NOUN
ajfa-14627	153	29	,	,	PUNCT
ajfa-14627	153	30	this	this	PRON
ajfa-14627	153	31	also	also	ADV
ajfa-14627	153	32	seems	seem	VERB
ajfa-14627	153	33	a	a	DET
ajfa-14627	153	34	logical	logical	ADJ
ajfa-14627	153	35	space	space	NOUN
ajfa-14627	153	36	to	to	PART
ajfa-14627	153	37	raise	raise	VERB
ajfa-14627	153	38	the	the	DET
ajfa-14627	153	39	issue	issue	NOUN
ajfa-14627	153	40	and	and	CCONJ
ajfa-14627	153	41	importance	importance	NOUN
ajfa-14627	153	42	of	of	ADP
ajfa-14627	153	43	documentation	documentation	NOUN
ajfa-14627	153	44	.	.	PUNCT
ajfa-14627	154	1	properly	properly	ADV
ajfa-14627	154	2	documenting	document	VERB
ajfa-14627	154	3	and	and	CCONJ
ajfa-14627	154	4	testing	test	VERB
ajfa-14627	154	5	asian	asian	ADJ
ajfa-14627	154	6	journal	journal	NOUN
ajfa-14627	154	7	of	of	ADP
ajfa-14627	154	8	finance	finance	PROPN
ajfa-14627	154	9	&	&	CCONJ
ajfa-14627	154	10	accounting	accounting	PROPN
ajfa-14627	154	11	issn	issn	PROPN
ajfa-14627	154	12	1946	1946	NUM
ajfa-14627	154	13	-	-	PUNCT
ajfa-14627	154	14	052x	052x	PROPN
ajfa-14627	154	15	2019	2019	NUM
ajfa-14627	154	16	,	,	PUNCT
ajfa-14627	154	17	vol	vol	NOUN
ajfa-14627	154	18	.	.	PROPN
ajfa-14627	155	1	11	11	NUM
ajfa-14627	155	2	,	,	PUNCT
ajfa-14627	155	3	no	no	INTJ
ajfa-14627	155	4	.	.	NOUN
ajfa-14627	155	5	1	1	NUM
ajfa-14627	155	6	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14627	155	7	179	179	NUM
ajfa-14627	155	8	the	the	DET
ajfa-14627	155	9	documentation	documentation	NOUN
ajfa-14627	155	10	of	of	ADP
ajfa-14627	155	11	processes	process	NOUN
ajfa-14627	155	12	to	to	PART
ajfa-14627	155	13	ensure	ensure	VERB
ajfa-14627	155	14	that	that	SCONJ
ajfa-14627	155	15	current	current	ADJ
ajfa-14627	155	16	processes	process	NOUN
ajfa-14627	155	17	are	be	AUX
ajfa-14627	155	18	indeed	indeed	ADV
ajfa-14627	155	19	appropriate	appropriate	ADJ
ajfa-14627	155	20	is	be	AUX
ajfa-14627	155	21	an	an	DET
ajfa-14627	155	22	important	important	ADJ
ajfa-14627	155	23	first	first	ADJ
ajfa-14627	155	24	step	step	NOUN
ajfa-14627	155	25	in	in	ADP
ajfa-14627	155	26	the	the	DET
ajfa-14627	155	27	developing	developing	NOUN
ajfa-14627	155	28	.	.	PUNCT
ajfa-14627	156	1	building	build	VERB
ajfa-14627	156	2	on	on	ADP
ajfa-14627	156	3	this	this	DET
ajfa-14627	156	4	initial	initial	ADJ
ajfa-14627	156	5	documentation	documentation	NOUN
ajfa-14627	156	6	,	,	PUNCT
ajfa-14627	156	7	however	however	ADV
ajfa-14627	156	8	,	,	PUNCT
ajfa-14627	156	9	it	it	PRON
ajfa-14627	156	10	also	also	ADV
ajfa-14627	156	11	seems	seem	VERB
ajfa-14627	156	12	responsibility	responsibility	NOUN
ajfa-14627	156	13	to	to	PART
ajfa-14627	156	14	develop	develop	VERB
ajfa-14627	156	15	frameworks	framework	NOUN
ajfa-14627	156	16	and	and	CCONJ
ajfa-14627	156	17	tests	test	NOUN
ajfa-14627	156	18	to	to	PART
ajfa-14627	156	19	maintain	maintain	VERB
ajfa-14627	156	20	the	the	DET
ajfa-14627	156	21	integrity	integrity	NOUN
ajfa-14627	156	22	of	of	ADP
ajfa-14627	156	23	controls	control	NOUN
ajfa-14627	156	24	as	as	ADP
ajfa-14627	156	25	technology	technology	NOUN
ajfa-14627	156	26	becomes	become	VERB
ajfa-14627	156	27	more	more	ADV
ajfa-14627	156	28	integrated	integrated	ADJ
ajfa-14627	156	29	.	.	PUNCT
ajfa-14627	157	1	5	5	X
ajfa-14627	157	2	.	.	X
ajfa-14627	157	3	is	be	AUX
ajfa-14627	157	4	it	it	PRON
ajfa-14627	157	5	possible	possible	ADJ
ajfa-14627	157	6	to	to	PART
ajfa-14627	157	7	integrate	integrate	VERB
ajfa-14627	157	8	and	and	CCONJ
ajfa-14627	157	9	map	map	VERB
ajfa-14627	157	10	the	the	DET
ajfa-14627	157	11	data	datum	NOUN
ajfa-14627	157	12	and	and	CCONJ
ajfa-14627	157	13	information	information	NOUN
ajfa-14627	157	14	stored	store	VERB
ajfa-14627	157	15	on	on	ADP
ajfa-14627	157	16	a	a	DET
ajfa-14627	157	17	blockchain	blockchain	PROPN
ajfa-14627	157	18	platform	platform	NOUN
ajfa-14627	157	19	with	with	ADP
ajfa-14627	157	20	current	current	ADJ
ajfa-14627	157	21	information	information	NOUN
ajfa-14627	157	22	technology	technology	NOUN
ajfa-14627	157	23	systems	system	NOUN
ajfa-14627	157	24	?	?	PUNCT
ajfa-14627	158	1	even	even	ADV
ajfa-14627	158	2	with	with	ADP
ajfa-14627	158	3	existing	exist	VERB
ajfa-14627	158	4	technology	technology	NOUN
ajfa-14627	158	5	systems	system	NOUN
ajfa-14627	158	6	there	there	PRON
ajfa-14627	158	7	are	be	VERB
ajfa-14627	158	8	often	often	ADV
ajfa-14627	158	9	issues	issue	NOUN
ajfa-14627	158	10	with	with	ADP
ajfa-14627	158	11	the	the	DET
ajfa-14627	158	12	mapping	mapping	NOUN
ajfa-14627	158	13	,	,	PUNCT
ajfa-14627	158	14	transmission	transmission	NOUN
ajfa-14627	158	15	,	,	PUNCT
ajfa-14627	158	16	and	and	CCONJ
ajfa-14627	158	17	exporting	exporting	NOUN
ajfa-14627	158	18	of	of	ADP
ajfa-14627	158	19	information	information	NOUN
ajfa-14627	158	20	between	between	ADP
ajfa-14627	158	21	different	different	ADJ
ajfa-14627	158	22	modules	module	NOUN
ajfa-14627	158	23	of	of	ADP
ajfa-14627	158	24	the	the	DET
ajfa-14627	158	25	same	same	ADJ
ajfa-14627	158	26	system	system	NOUN
ajfa-14627	158	27	.	.	PUNCT
ajfa-14627	159	1	since	since	SCONJ
ajfa-14627	159	2	the	the	DET
ajfa-14627	159	3	majority	majority	NOUN
ajfa-14627	159	4	of	of	ADP
ajfa-14627	159	5	blockchain	blockchain	PROPN
ajfa-14627	159	6	platforms	platform	NOUN
ajfa-14627	159	7	are	be	AUX
ajfa-14627	159	8	based	base	VERB
ajfa-14627	159	9	on	on	ADP
ajfa-14627	159	10	technology	technology	NOUN
ajfa-14627	159	11	that	that	PRON
ajfa-14627	159	12	,	,	PUNCT
ajfa-14627	159	13	although	although	SCONJ
ajfa-14627	159	14	robust	robust	ADJ
ajfa-14627	159	15	in	in	ADP
ajfa-14627	159	16	its	its	PRON
ajfa-14627	159	17	own	own	ADJ
ajfa-14627	159	18	right	right	NOUN
ajfa-14627	159	19	,	,	PUNCT
ajfa-14627	159	20	is	be	AUX
ajfa-14627	159	21	still	still	ADV
ajfa-14627	159	22	immature	immature	ADJ
ajfa-14627	159	23	and	and	CCONJ
ajfa-14627	159	24	an	an	DET
ajfa-14627	159	25	emerging	emerge	VERB
ajfa-14627	159	26	technology	technology	NOUN
ajfa-14627	159	27	platform	platform	NOUN
ajfa-14627	159	28	,	,	PUNCT
ajfa-14627	159	29	it	it	PRON
ajfa-14627	159	30	is	be	AUX
ajfa-14627	159	31	important	important	ADJ
ajfa-14627	159	32	for	for	SCONJ
ajfa-14627	159	33	organizations	organization	NOUN
ajfa-14627	159	34	to	to	PART
ajfa-14627	159	35	identify	identify	VERB
ajfa-14627	159	36	the	the	DET
ajfa-14627	159	37	appropriate	appropriate	ADJ
ajfa-14627	159	38	controls	control	NOUN
ajfa-14627	159	39	and	and	CCONJ
ajfa-14627	159	40	policies	policy	NOUN
ajfa-14627	159	41	to	to	PART
ajfa-14627	159	42	safeguard	safeguard	VERB
ajfa-14627	159	43	information	information	NOUN
ajfa-14627	159	44	.	.	PUNCT
ajfa-14627	160	1	several	several	ADJ
ajfa-14627	160	2	considerations	consideration	NOUN
ajfa-14627	160	3	that	that	PRON
ajfa-14627	160	4	appear	appear	VERB
ajfa-14627	160	5	to	to	PART
ajfa-14627	160	6	still	still	ADV
ajfa-14627	160	7	be	be	AUX
ajfa-14627	160	8	open	open	ADJ
ajfa-14627	160	9	times	time	NOUN
ajfa-14627	160	10	include	include	VERB
ajfa-14627	160	11	,	,	PUNCT
ajfa-14627	160	12	but	but	CCONJ
ajfa-14627	160	13	are	be	AUX
ajfa-14627	160	14	not	not	PART
ajfa-14627	160	15	limited	limit	VERB
ajfa-14627	160	16	to	to	ADP
ajfa-14627	160	17	the	the	DET
ajfa-14627	160	18	following	following	NOUN
ajfa-14627	160	19	:	:	PUNCT
ajfa-14627	160	20	a.	a.	NOUN
ajfa-14627	160	21	is	be	AUX
ajfa-14627	160	22	the	the	DET
ajfa-14627	160	23	data	datum	NOUN
ajfa-14627	160	24	stored	store	VERB
ajfa-14627	160	25	on	on	ADP
ajfa-14627	160	26	a	a	DET
ajfa-14627	160	27	blockchain	blockchain	NOUN
ajfa-14627	160	28	that	that	PRON
ajfa-14627	160	29	is	be	AUX
ajfa-14627	160	30	private	private	ADJ
ajfa-14627	160	31	and	and	CCONJ
ajfa-14627	160	32	hosted	host	VERB
ajfa-14627	160	33	by	by	ADP
ajfa-14627	160	34	an	an	DET
ajfa-14627	160	35	organizing	organize	VERB
ajfa-14627	160	36	firm	firm	NOUN
ajfa-14627	160	37	,	,	PUNCT
ajfa-14627	160	38	does	do	AUX
ajfa-14627	160	39	that	that	PRON
ajfa-14627	160	40	mean	mean	VERB
ajfa-14627	160	41	that	that	SCONJ
ajfa-14627	160	42	the	the	DET
ajfa-14627	160	43	other	other	ADJ
ajfa-14627	160	44	blockchain	blockchain	PROPN
ajfa-14627	160	45	members	member	NOUN
ajfa-14627	160	46	will	will	AUX
ajfa-14627	160	47	have	have	VERB
ajfa-14627	160	48	to	to	PART
ajfa-14627	160	49	request	request	VERB
ajfa-14627	160	50	access	access	NOUN
ajfa-14627	160	51	to	to	ADP
ajfa-14627	160	52	that	that	DET
ajfa-14627	160	53	information	information	NOUN
ajfa-14627	160	54	?	?	PUNCT
ajfa-14627	161	1	b.	b.	PROPN
ajfa-14627	162	1	rather	rather	ADV
ajfa-14627	162	2	,	,	PUNCT
ajfa-14627	162	3	if	if	SCONJ
ajfa-14627	162	4	the	the	DET
ajfa-14627	162	5	group	group	NOUN
ajfa-14627	162	6	of	of	ADP
ajfa-14627	162	7	organizations	organization	NOUN
ajfa-14627	162	8	have	have	AUX
ajfa-14627	162	9	constructed	construct	VERB
ajfa-14627	162	10	a	a	DET
ajfa-14627	162	11	consortium	consortium	PROPN
ajfa-14627	162	12	blockchain	blockchain	PROPN
ajfa-14627	162	13	model	model	PROPN
ajfa-14627	162	14	,	,	PUNCT
ajfa-14627	162	15	are	be	AUX
ajfa-14627	162	16	the	the	DET
ajfa-14627	162	17	controls	control	NOUN
ajfa-14627	162	18	and	and	CCONJ
ajfa-14627	162	19	access	access	NOUN
ajfa-14627	162	20	restrictions	restriction	NOUN
ajfa-14627	162	21	equivalent	equivalent	ADJ
ajfa-14627	162	22	between	between	ADP
ajfa-14627	162	23	these	these	DET
ajfa-14627	162	24	different	different	ADJ
ajfa-14627	162	25	organizations	organization	NOUN
ajfa-14627	162	26	.	.	PUNCT
ajfa-14627	163	1	since	since	SCONJ
ajfa-14627	163	2	consortium	consortium	NOUN
ajfa-14627	163	3	or	or	CCONJ
ajfa-14627	163	4	sector	sector	NOUN
ajfa-14627	163	5	specific	specific	ADJ
ajfa-14627	163	6	models	model	NOUN
ajfa-14627	163	7	and	and	CCONJ
ajfa-14627	163	8	platforms	platform	NOUN
ajfa-14627	163	9	seem	seem	VERB
ajfa-14627	163	10	be	be	AUX
ajfa-14627	163	11	more	more	ADV
ajfa-14627	163	12	and	and	CCONJ
ajfa-14627	163	13	more	more	ADV
ajfa-14627	163	14	popular	popular	ADJ
ajfa-14627	163	15	among	among	ADP
ajfa-14627	163	16	different	different	ADJ
ajfa-14627	163	17	industry	industry	NOUN
ajfa-14627	163	18	groups	group	NOUN
ajfa-14627	163	19	this	this	PRON
ajfa-14627	163	20	is	be	AUX
ajfa-14627	163	21	not	not	PART
ajfa-14627	163	22	an	an	DET
ajfa-14627	163	23	abstract	abstract	ADJ
ajfa-14627	163	24	issue	issue	NOUN
ajfa-14627	163	25	or	or	CCONJ
ajfa-14627	163	26	concern	concern	NOUN
ajfa-14627	163	27	.	.	PUNCT
ajfa-14627	164	1	4	4	X
ajfa-14627	164	2	.	.	X
ajfa-14627	164	3	additional	additional	ADJ
ajfa-14627	164	4	considerations	consideration	NOUN
ajfa-14627	164	5	based	base	VERB
ajfa-14627	164	6	on	on	ADP
ajfa-14627	164	7	the	the	DET
ajfa-14627	164	8	analysis	analysis	NOUN
ajfa-14627	164	9	included	include	VERB
ajfa-14627	164	10	both	both	PRON
ajfa-14627	164	11	in	in	ADP
ajfa-14627	164	12	this	this	DET
ajfa-14627	164	13	research	research	NOUN
ajfa-14627	164	14	and	and	CCONJ
ajfa-14627	164	15	other	other	ADJ
ajfa-14627	164	16	research	research	NOUN
ajfa-14627	164	17	projects	project	NOUN
ajfa-14627	164	18	it	it	PRON
ajfa-14627	164	19	should	should	AUX
ajfa-14627	164	20	be	be	AUX
ajfa-14627	164	21	clear	clear	ADJ
ajfa-14627	164	22	that	that	SCONJ
ajfa-14627	164	23	the	the	DET
ajfa-14627	164	24	accounting	accounting	NOUN
ajfa-14627	164	25	and	and	CCONJ
ajfa-14627	164	26	broader	broad	ADJ
ajfa-14627	164	27	financial	financial	ADJ
ajfa-14627	164	28	services	service	NOUN
ajfa-14627	164	29	landscape	landscape	NOUN
ajfa-14627	164	30	continues	continue	VERB
ajfa-14627	164	31	to	to	PART
ajfa-14627	164	32	change	change	VERB
ajfa-14627	164	33	and	and	CCONJ
ajfa-14627	164	34	evolve	evolve	VERB
ajfa-14627	164	35	.	.	PUNCT
ajfa-14627	164	36	including	include	VERB
ajfa-14627	164	37	or	or	CCONJ
ajfa-14627	164	38	producing	produce	VERB
ajfa-14627	164	39	an	an	DET
ajfa-14627	164	40	all	all	DET
ajfa-14627	164	41	inclusive	inclusive	ADJ
ajfa-14627	164	42	listing	listing	NOUN
ajfa-14627	164	43	of	of	ADP
ajfa-14627	164	44	potential	potential	ADJ
ajfa-14627	164	45	future	future	ADJ
ajfa-14627	164	46	service	service	NOUN
ajfa-14627	164	47	offerings	offering	NOUN
ajfa-14627	164	48	is	be	AUX
ajfa-14627	164	49	beyond	beyond	ADP
ajfa-14627	164	50	the	the	DET
ajfa-14627	164	51	scope	scope	NOUN
ajfa-14627	164	52	of	of	ADP
ajfa-14627	164	53	this	this	PRON
ajfa-14627	164	54	,	,	PUNCT
ajfa-14627	164	55	or	or	CCONJ
ajfa-14627	164	56	any	any	DET
ajfa-14627	164	57	other	other	ADJ
ajfa-14627	164	58	single	single	ADJ
ajfa-14627	164	59	research	research	NOUN
ajfa-14627	164	60	piece	piece	NOUN
ajfa-14627	164	61	.	.	PUNCT
ajfa-14627	165	1	that	that	PRON
ajfa-14627	165	2	said	say	VERB
ajfa-14627	165	3	,	,	PUNCT
ajfa-14627	165	4	there	there	PRON
ajfa-14627	165	5	do	do	AUX
ajfa-14627	165	6	appear	appear	VERB
ajfa-14627	165	7	to	to	PART
ajfa-14627	165	8	be	be	AUX
ajfa-14627	165	9	several	several	ADJ
ajfa-14627	165	10	roles	role	NOUN
ajfa-14627	165	11	and	and	CCONJ
ajfa-14627	165	12	services	service	NOUN
ajfa-14627	165	13	that	that	PRON
ajfa-14627	165	14	financial	financial	ADJ
ajfa-14627	165	15	services	service	NOUN
ajfa-14627	165	16	are	be	AUX
ajfa-14627	165	17	uniquely	uniquely	ADV
ajfa-14627	165	18	well	well	ADV
ajfa-14627	165	19	positioned	position	VERB
ajfa-14627	165	20	to	to	PART
ajfa-14627	165	21	fill	fill	VERB
ajfa-14627	165	22	as	as	ADP
ajfa-14627	165	23	the	the	DET
ajfa-14627	165	24	technological	technological	ADJ
ajfa-14627	165	25	integration	integration	NOUN
ajfa-14627	165	26	and	and	CCONJ
ajfa-14627	165	27	intersection	intersection	NOUN
ajfa-14627	165	28	of	of	ADP
ajfa-14627	165	29	accounting	accounting	NOUN
ajfa-14627	165	30	and	and	CCONJ
ajfa-14627	165	31	financial	financial	ADJ
ajfa-14627	165	32	services	service	NOUN
ajfa-14627	165	33	continues	continue	VERB
ajfa-14627	165	34	to	to	PART
ajfa-14627	165	35	increase	increase	VERB
ajfa-14627	165	36	.	.	PUNCT
ajfa-14627	166	1	maintaining	maintain	VERB
ajfa-14627	166	2	a	a	DET
ajfa-14627	166	3	focus	focus	NOUN
ajfa-14627	166	4	on	on	ADP
ajfa-14627	166	5	the	the	DET
ajfa-14627	166	6	applications	application	NOUN
ajfa-14627	166	7	of	of	ADP
ajfa-14627	166	8	blockchain	blockchain	PROPN
ajfa-14627	166	9	and	and	CCONJ
ajfa-14627	166	10	automation	automation	NOUN
ajfa-14627	166	11	tools	tool	NOUN
ajfa-14627	166	12	including	include	VERB
ajfa-14627	166	13	both	both	CCONJ
ajfa-14627	166	14	artificial	artificial	ADJ
ajfa-14627	166	15	intelligence	intelligence	NOUN
ajfa-14627	166	16	and	and	CCONJ
ajfa-14627	166	17	robotic	robotic	ADJ
ajfa-14627	166	18	process	process	NOUN
ajfa-14627	166	19	automation	automation	NOUN
ajfa-14627	166	20	the	the	DET
ajfa-14627	166	21	following	following	NOUN
ajfa-14627	166	22	appear	appear	VERB
ajfa-14627	166	23	to	to	PART
ajfa-14627	166	24	represent	represent	VERB
ajfa-14627	166	25	roles	role	NOUN
ajfa-14627	166	26	and	and	CCONJ
ajfa-14627	166	27	duties	duty	NOUN
ajfa-14627	166	28	financial	financial	ADJ
ajfa-14627	166	29	practitioners	practitioner	NOUN
ajfa-14627	166	30	will	will	AUX
ajfa-14627	166	31	be	be	AUX
ajfa-14627	166	32	well	well	ADV
ajfa-14627	166	33	versed	verse	VERB
ajfa-14627	166	34	to	to	PART
ajfa-14627	166	35	fill	fill	VERB
ajfa-14627	166	36	and	and	CCONJ
ajfa-14627	166	37	occupy	occupy	VERB
ajfa-14627	166	38	moving	move	VERB
ajfa-14627	166	39	forward	forward	ADV
ajfa-14627	166	40	(	(	PUNCT
ajfa-14627	166	41	jun	jun	PROPN
ajfa-14627	166	42	&	&	CCONJ
ajfa-14627	166	43	vasarhelyi	vasarhelyi	PROPN
ajfa-14627	166	44	,	,	PUNCT
ajfa-14627	166	45	2017	2017	NUM
ajfa-14627	166	46	)	)	PUNCT
ajfa-14627	166	47	.	.	PUNCT
ajfa-14627	167	1	first	first	ADV
ajfa-14627	167	2	,	,	PUNCT
ajfa-14627	167	3	even	even	ADV
ajfa-14627	167	4	as	as	SCONJ
ajfa-14627	167	5	technology	technology	NOUN
ajfa-14627	167	6	becomes	becomes	AUX
ajfa-14627	167	7	increasingly	increasingly	ADV
ajfa-14627	167	8	integrated	integrate	VERB
ajfa-14627	167	9	into	into	ADP
ajfa-14627	167	10	different	different	ADJ
ajfa-14627	167	11	roles	role	NOUN
ajfa-14627	167	12	and	and	CCONJ
ajfa-14627	167	13	organizations	organization	NOUN
ajfa-14627	167	14	,	,	PUNCT
ajfa-14627	167	15	the	the	DET
ajfa-14627	167	16	core	core	NOUN
ajfa-14627	167	17	responsibilities	responsibility	NOUN
ajfa-14627	167	18	and	and	CCONJ
ajfa-14627	167	19	competencies	competency	NOUN
ajfa-14627	167	20	of	of	ADP
ajfa-14627	167	21	accounting	accounting	NOUN
ajfa-14627	167	22	professionals	professional	NOUN
ajfa-14627	167	23	will	will	AUX
ajfa-14627	167	24	not	not	PART
ajfa-14627	167	25	change	change	VERB
ajfa-14627	167	26	entirely	entirely	ADV
ajfa-14627	167	27	,	,	PUNCT
ajfa-14627	167	28	but	but	CCONJ
ajfa-14627	167	29	will	will	AUX
ajfa-14627	167	30	evolve	evolve	VERB
ajfa-14627	167	31	to	to	PART
ajfa-14627	167	32	keep	keep	VERB
ajfa-14627	167	33	pace	pace	NOUN
ajfa-14627	167	34	with	with	ADP
ajfa-14627	167	35	changing	change	VERB
ajfa-14627	167	36	expectations	expectation	NOUN
ajfa-14627	167	37	.	.	PUNCT
ajfa-14627	168	1	one	one	NUM
ajfa-14627	168	2	logical	logical	ADJ
ajfa-14627	168	3	extension	extension	NOUN
ajfa-14627	168	4	and	and	CCONJ
ajfa-14627	168	5	development	development	NOUN
ajfa-14627	168	6	as	as	ADP
ajfa-14627	168	7	a	a	DET
ajfa-14627	168	8	result	result	NOUN
ajfa-14627	168	9	of	of	ADP
ajfa-14627	168	10	these	these	DET
ajfa-14627	168	11	changes	change	NOUN
ajfa-14627	168	12	is	be	AUX
ajfa-14627	168	13	the	the	DET
ajfa-14627	168	14	continued	continue	VERB
ajfa-14627	168	15	importance	importance	NOUN
ajfa-14627	168	16	of	of	ADP
ajfa-14627	168	17	internal	internal	ADJ
ajfa-14627	168	18	controls	control	NOUN
ajfa-14627	168	19	,	,	PUNCT
ajfa-14627	168	20	especially	especially	ADV
ajfa-14627	168	21	those	those	PRON
ajfa-14627	168	22	pertaining	pertain	VERB
ajfa-14627	168	23	to	to	ADP
ajfa-14627	168	24	data	data	NOUN
ajfa-14627	168	25	governance	governance	NOUN
ajfa-14627	168	26	and	and	CCONJ
ajfa-14627	168	27	other	other	ADJ
ajfa-14627	168	28	processes	process	NOUN
ajfa-14627	168	29	.	.	PUNCT
ajfa-14627	169	1	building	building	NOUN
ajfa-14627	169	2	controls	control	NOUN
ajfa-14627	169	3	,	,	PUNCT
ajfa-14627	169	4	maintaining	maintain	VERB
ajfa-14627	169	5	controls	control	NOUN
ajfa-14627	169	6	,	,	PUNCT
ajfa-14627	169	7	and	and	CCONJ
ajfa-14627	169	8	explaining	explain	VERB
ajfa-14627	169	9	different	different	ADJ
ajfa-14627	169	10	and	and	CCONJ
ajfa-14627	169	11	new	new	ADJ
ajfa-14627	169	12	controls	control	NOUN
ajfa-14627	169	13	to	to	ADP
ajfa-14627	169	14	members	member	NOUN
ajfa-14627	169	15	of	of	ADP
ajfa-14627	169	16	the	the	DET
ajfa-14627	169	17	organizations	organization	NOUN
ajfa-14627	169	18	will	will	AUX
ajfa-14627	169	19	continue	continue	VERB
ajfa-14627	169	20	to	to	PART
ajfa-14627	169	21	remain	remain	VERB
ajfa-14627	169	22	important	important	ADJ
ajfa-14627	169	23	for	for	ADP
ajfa-14627	169	24	practitioners	practitioner	NOUN
ajfa-14627	169	25	.	.	PUNCT
ajfa-14627	170	1	this	this	PRON
ajfa-14627	170	2	might	might	AUX
ajfa-14627	170	3	seem	seem	VERB
ajfa-14627	170	4	contradictory	contradictory	ADJ
ajfa-14627	170	5	as	as	SCONJ
ajfa-14627	170	6	technology	technology	NOUN
ajfa-14627	170	7	assumes	assume	VERB
ajfa-14627	170	8	more	more	ADJ
ajfa-14627	170	9	of	of	ADP
ajfa-14627	170	10	the	the	DET
ajfa-14627	170	11	computational	computational	ADJ
ajfa-14627	170	12	components	component	NOUN
ajfa-14627	170	13	of	of	ADP
ajfa-14627	170	14	different	different	ADJ
ajfa-14627	170	15	processes	process	NOUN
ajfa-14627	170	16	,	,	PUNCT
ajfa-14627	170	17	but	but	CCONJ
ajfa-14627	170	18	controls	control	NOUN
ajfa-14627	170	19	and	and	CCONJ
ajfa-14627	170	20	maintaining	maintain	VERB
ajfa-14627	170	21	adequate	adequate	ADJ
ajfa-14627	170	22	controls	control	NOUN
ajfa-14627	170	23	are	be	AUX
ajfa-14627	170	24	actually	actually	ADV
ajfa-14627	170	25	more	more	ADV
ajfa-14627	170	26	important	important	ADJ
ajfa-14627	170	27	as	as	SCONJ
ajfa-14627	170	28	automation	automation	NOUN
ajfa-14627	170	29	becomes	become	VERB
ajfa-14627	170	30	more	more	ADV
ajfa-14627	170	31	important	important	ADJ
ajfa-14627	170	32	.	.	PUNCT
ajfa-14627	171	1	reinforcing	reinforce	VERB
ajfa-14627	171	2	and	and	CCONJ
ajfa-14627	171	3	developing	develop	VERB
ajfa-14627	171	4	expertise	expertise	NOUN
ajfa-14627	171	5	in	in	ADP
ajfa-14627	171	6	control	control	NOUN
ajfa-14627	171	7	development	development	NOUN
ajfa-14627	171	8	,	,	PUNCT
ajfa-14627	171	9	testing	testing	NOUN
ajfa-14627	171	10	,	,	PUNCT
ajfa-14627	171	11	and	and	CCONJ
ajfa-14627	171	12	monitoring	monitoring	NOUN
ajfa-14627	171	13	processes	process	NOUN
ajfa-14627	171	14	represents	represent	VERB
ajfa-14627	171	15	a	a	DET
ajfa-14627	171	16	potential	potential	ADJ
ajfa-14627	171	17	new	new	ADJ
ajfa-14627	171	18	service	service	NOUN
ajfa-14627	171	19	line	line	NOUN
ajfa-14627	171	20	and	and	CCONJ
ajfa-14627	171	21	revenue	revenue	NOUN
ajfa-14627	171	22	opportunity	opportunity	NOUN
ajfa-14627	171	23	.	.	PUNCT
ajfa-14627	172	1	asian	asian	ADJ
ajfa-14627	172	2	journal	journal	PROPN
ajfa-14627	172	3	of	of	ADP
ajfa-14627	172	4	finance	finance	PROPN
ajfa-14627	172	5	&	&	CCONJ
ajfa-14627	172	6	accounting	accounting	PROPN
ajfa-14627	172	7	issn	issn	PROPN
ajfa-14627	172	8	1946	1946	NUM
ajfa-14627	172	9	-	-	PUNCT
ajfa-14627	172	10	052x	052x	PROPN
ajfa-14627	172	11	2019	2019	NUM
ajfa-14627	172	12	,	,	PUNCT
ajfa-14627	172	13	vol	vol	NOUN
ajfa-14627	172	14	.	.	PROPN
ajfa-14627	172	15	11	11	NUM
ajfa-14627	172	16	,	,	PUNCT
ajfa-14627	172	17	no	no	INTJ
ajfa-14627	172	18	.	.	NOUN
ajfa-14627	172	19	1	1	NUM
ajfa-14627	172	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14627	172	21	180	180	NUM
ajfa-14627	172	22	second	second	ADJ
ajfa-14627	172	23	,	,	PUNCT
ajfa-14627	172	24	the	the	DET
ajfa-14627	172	25	concept	concept	NOUN
ajfa-14627	172	26	of	of	ADP
ajfa-14627	172	27	an	an	DET
ajfa-14627	172	28	audit	audit	NOUN
ajfa-14627	172	29	and	and	CCONJ
ajfa-14627	172	30	other	other	ADJ
ajfa-14627	172	31	attestation	attestation	NOUN
ajfa-14627	172	32	engagements	engagement	NOUN
ajfa-14627	172	33	will	will	AUX
ajfa-14627	172	34	invariably	invariably	ADV
ajfa-14627	172	35	change	change	VERB
ajfa-14627	172	36	and	and	CCONJ
ajfa-14627	172	37	evolve	evolve	VERB
ajfa-14627	172	38	over	over	ADP
ajfa-14627	172	39	time	time	NOUN
ajfa-14627	172	40	as	as	SCONJ
ajfa-14627	172	41	the	the	DET
ajfa-14627	172	42	technology	technology	NOUN
ajfa-14627	172	43	tools	tool	NOUN
ajfa-14627	172	44	and	and	CCONJ
ajfa-14627	172	45	platforms	platform	NOUN
ajfa-14627	172	46	utilized	utilize	VERB
ajfa-14627	172	47	by	by	ADP
ajfa-14627	172	48	both	both	DET
ajfa-14627	172	49	organizations	organization	NOUN
ajfa-14627	172	50	and	and	CCONJ
ajfa-14627	172	51	accounting	accounting	NOUN
ajfa-14627	172	52	professionals	professional	NOUN
ajfa-14627	172	53	continue	continue	VERB
ajfa-14627	172	54	to	to	PART
ajfa-14627	172	55	change	change	VERB
ajfa-14627	172	56	and	and	CCONJ
ajfa-14627	172	57	become	become	VERB
ajfa-14627	172	58	more	more	ADV
ajfa-14627	172	59	sophisticated	sophisticated	ADJ
ajfa-14627	172	60	(	(	PUNCT
ajfa-14627	172	61	alarcon	alarcon	PROPN
ajfa-14627	172	62	&	&	CCONJ
ajfa-14627	172	63	ng	ng	PROPN
ajfa-14627	172	64	,	,	PUNCT
ajfa-14627	172	65	2018	2018	NUM
ajfa-14627	172	66	)	)	PUNCT
ajfa-14627	172	67	.	.	PUNCT
ajfa-14627	173	1	continuous	continuous	ADJ
ajfa-14627	173	2	auditing	auditing	NOUN
ajfa-14627	173	3	and	and	CCONJ
ajfa-14627	173	4	attestation	attestation	NOUN
ajfa-14627	173	5	are	be	AUX
ajfa-14627	173	6	not	not	PART
ajfa-14627	173	7	as	as	ADV
ajfa-14627	173	8	abstract	abstract	ADJ
ajfa-14627	173	9	or	or	CCONJ
ajfa-14627	173	10	radical	radical	ADJ
ajfa-14627	173	11	an	an	DET
ajfa-14627	173	12	idea	idea	NOUN
ajfa-14627	173	13	as	as	SCONJ
ajfa-14627	173	14	many	many	ADJ
ajfa-14627	173	15	initially	initially	ADV
ajfa-14627	173	16	appear	appear	VERB
ajfa-14627	173	17	;	;	PUNCT
ajfa-14627	173	18	organizations	organization	NOUN
ajfa-14627	173	19	are	be	AUX
ajfa-14627	173	20	already	already	ADV
ajfa-14627	173	21	experimenting	experiment	VERB
ajfa-14627	173	22	with	with	ADP
ajfa-14627	173	23	such	such	ADJ
ajfa-14627	173	24	tools	tool	NOUN
ajfa-14627	173	25	to	to	PART
ajfa-14627	173	26	improve	improve	VERB
ajfa-14627	173	27	the	the	DET
ajfa-14627	173	28	quality	quality	NOUN
ajfa-14627	173	29	and	and	CCONJ
ajfa-14627	173	30	transparency	transparency	NOUN
ajfa-14627	173	31	of	of	ADP
ajfa-14627	173	32	information	information	NOUN
ajfa-14627	173	33	.	.	PUNCT
ajfa-14627	174	1	expanding	expand	VERB
ajfa-14627	174	2	this	this	DET
ajfa-14627	174	3	perspective	perspective	NOUN
ajfa-14627	174	4	,	,	PUNCT
ajfa-14627	174	5	and	and	CCONJ
ajfa-14627	174	6	taking	take	VERB
ajfa-14627	174	7	into	into	ADP
ajfa-14627	174	8	account	account	NOUN
ajfa-14627	174	9	the	the	DET
ajfa-14627	174	10	increased	increase	VERB
ajfa-14627	174	11	interest	interest	NOUN
ajfa-14627	174	12	in	in	ADP
ajfa-14627	174	13	sustainability	sustainability	NOUN
ajfa-14627	174	14	and	and	CCONJ
ajfa-14627	174	15	other	other	ADJ
ajfa-14627	174	16	more	more	ADV
ajfa-14627	174	17	comprehensive	comprehensive	ADJ
ajfa-14627	174	18	forms	form	NOUN
ajfa-14627	174	19	of	of	ADP
ajfa-14627	174	20	reporting	reporting	NOUN
ajfa-14627	174	21	,	,	PUNCT
ajfa-14627	174	22	it	it	PRON
ajfa-14627	174	23	seems	seem	VERB
ajfa-14627	174	24	logical	logical	ADJ
ajfa-14627	174	25	to	to	PART
ajfa-14627	174	26	conclude	conclude	VERB
ajfa-14627	174	27	that	that	SCONJ
ajfa-14627	174	28	this	this	DET
ajfa-14627	174	29	more	more	ADV
ajfa-14627	174	30	continuous	continuous	ADJ
ajfa-14627	174	31	type	type	NOUN
ajfa-14627	174	32	of	of	ADP
ajfa-14627	174	33	reporting	reporting	NOUN
ajfa-14627	174	34	will	will	AUX
ajfa-14627	174	35	become	become	VERB
ajfa-14627	174	36	more	more	ADV
ajfa-14627	174	37	mainstream	mainstream	ADJ
ajfa-14627	174	38	.	.	PUNCT
ajfa-14627	175	1	especially	especially	ADV
ajfa-14627	175	2	as	as	ADP
ajfa-14627	175	3	organizations	organization	NOUN
ajfa-14627	175	4	,	,	PUNCT
ajfa-14627	175	5	management	management	NOUN
ajfa-14627	175	6	teams	team	NOUN
ajfa-14627	175	7	employed	employ	VERB
ajfa-14627	175	8	therein	therein	ADV
ajfa-14627	175	9	,	,	PUNCT
ajfa-14627	175	10	and	and	CCONJ
ajfa-14627	175	11	the	the	DET
ajfa-14627	175	12	stakeholders	stakeholder	NOUN
ajfa-14627	175	13	of	of	ADP
ajfa-14627	175	14	said	say	VERB
ajfa-14627	175	15	firms	firm	NOUN
ajfa-14627	175	16	become	become	VERB
ajfa-14627	175	17	increasingly	increasingly	ADV
ajfa-14627	175	18	accustomed	accustomed	ADJ
ajfa-14627	175	19	to	to	ADP
ajfa-14627	175	20	continuous	continuous	ADJ
ajfa-14627	175	21	reporting	reporting	NOUN
ajfa-14627	175	22	,	,	PUNCT
ajfa-14627	175	23	financial	financial	ADJ
ajfa-14627	175	24	professionals	professional	NOUN
ajfa-14627	175	25	will	will	AUX
ajfa-14627	175	26	have	have	VERB
ajfa-14627	175	27	to	to	PART
ajfa-14627	175	28	keep	keep	VERB
ajfa-14627	175	29	pace	pace	NOUN
ajfa-14627	175	30	.	.	PUNCT
ajfa-14627	176	1	third	third	ADV
ajfa-14627	176	2	,	,	PUNCT
ajfa-14627	176	3	the	the	DET
ajfa-14627	176	4	role	role	NOUN
ajfa-14627	176	5	that	that	PRON
ajfa-14627	176	6	practitioners	practitioner	NOUN
ajfa-14627	176	7	will	will	AUX
ajfa-14627	176	8	fill	fill	VERB
ajfa-14627	176	9	moving	move	VERB
ajfa-14627	176	10	forward	forward	ADV
ajfa-14627	176	11	will	will	AUX
ajfa-14627	176	12	be	be	AUX
ajfa-14627	176	13	influenced	influence	VERB
ajfa-14627	176	14	by	by	ADP
ajfa-14627	176	15	dual	dual	ADJ
ajfa-14627	176	16	forces	force	NOUN
ajfa-14627	176	17	that	that	PRON
ajfa-14627	176	18	are	be	AUX
ajfa-14627	176	19	,	,	PUNCT
ajfa-14627	176	20	in	in	ADP
ajfa-14627	176	21	essence	essence	NOUN
ajfa-14627	176	22	,	,	PUNCT
ajfa-14627	176	23	of	of	ADP
ajfa-14627	176	24	equal	equal	ADJ
ajfa-14627	176	25	of	of	ADP
ajfa-14627	176	26	importance	importance	NOUN
ajfa-14627	176	27	in	in	ADP
ajfa-14627	176	28	both	both	PRON
ajfa-14627	176	29	united	united	PROPN
ajfa-14627	176	30	states	states	PROPN
ajfa-14627	176	31	and	and	CCONJ
ajfa-14627	176	32	international	international	ADJ
ajfa-14627	176	33	markets	market	NOUN
ajfa-14627	176	34	.	.	PUNCT
ajfa-14627	177	1	put	put	VERB
ajfa-14627	177	2	simply	simply	ADV
ajfa-14627	177	3	,	,	PUNCT
ajfa-14627	177	4	clients	client	NOUN
ajfa-14627	177	5	and	and	CCONJ
ajfa-14627	177	6	other	other	ADJ
ajfa-14627	177	7	internal	internal	ADJ
ajfa-14627	177	8	partners	partner	NOUN
ajfa-14627	177	9	and	and	CCONJ
ajfa-14627	177	10	stakeholders	stakeholder	NOUN
ajfa-14627	177	11	are	be	AUX
ajfa-14627	177	12	going	go	VERB
ajfa-14627	177	13	to	to	PART
ajfa-14627	177	14	have	have	VERB
ajfa-14627	177	15	to	to	PART
ajfa-14627	177	16	balance	balance	VERB
ajfa-14627	177	17	the	the	DET
ajfa-14627	177	18	expectations	expectation	NOUN
ajfa-14627	177	19	including	include	VERB
ajfa-14627	177	20	hype	hype	NOUN
ajfa-14627	177	21	and	and	CCONJ
ajfa-14627	177	22	excitement	excitement	NOUN
ajfa-14627	177	23	associated	associate	VERB
ajfa-14627	177	24	with	with	ADP
ajfa-14627	177	25	emerging	emerge	VERB
ajfa-14627	177	26	technologies	technology	NOUN
ajfa-14627	177	27	with	with	ADP
ajfa-14627	177	28	reality	reality	NOUN
ajfa-14627	177	29	of	of	ADP
ajfa-14627	177	30	where	where	SCONJ
ajfa-14627	177	31	technologies	technology	NOUN
ajfa-14627	177	32	actually	actually	ADV
ajfa-14627	177	33	intersect	intersect	ADJ
ajfa-14627	177	34	with	with	ADP
ajfa-14627	177	35	current	current	ADJ
ajfa-14627	177	36	needs	need	NOUN
ajfa-14627	177	37	.	.	PUNCT
ajfa-14627	178	1	clearly	clearly	ADV
ajfa-14627	178	2	every	every	DET
ajfa-14627	178	3	organization	organization	NOUN
ajfa-14627	178	4	is	be	AUX
ajfa-14627	178	5	different	different	ADJ
ajfa-14627	178	6	and	and	CCONJ
ajfa-14627	178	7	will	will	AUX
ajfa-14627	178	8	have	have	VERB
ajfa-14627	178	9	unique	unique	ADJ
ajfa-14627	178	10	needs	need	NOUN
ajfa-14627	178	11	associated	associate	VERB
ajfa-14627	178	12	with	with	ADP
ajfa-14627	178	13	different	different	ADJ
ajfa-14627	178	14	emerging	emerge	VERB
ajfa-14627	178	15	technologies	technology	NOUN
ajfa-14627	178	16	,	,	PUNCT
ajfa-14627	178	17	but	but	CCONJ
ajfa-14627	178	18	practitioners	practitioner	NOUN
ajfa-14627	178	19	will	will	AUX
ajfa-14627	178	20	need	need	VERB
ajfa-14627	178	21	to	to	ADP
ajfa-14627	178	22	posses	posse	NOUN
ajfa-14627	178	23	the	the	DET
ajfa-14627	178	24	following	follow	VERB
ajfa-14627	178	25	traits	trait	NOUN
ajfa-14627	178	26	.	.	PUNCT
ajfa-14627	179	1	in	in	ADP
ajfa-14627	179	2	addition	addition	NOUN
ajfa-14627	179	3	to	to	ADP
ajfa-14627	179	4	the	the	DET
ajfa-14627	179	5	technical	technical	ADJ
ajfa-14627	179	6	expertise	expertise	NOUN
ajfa-14627	179	7	necessary	necessary	ADJ
ajfa-14627	179	8	to	to	PART
ajfa-14627	179	9	understand	understand	VERB
ajfa-14627	179	10	the	the	DET
ajfa-14627	179	11	tools	tool	NOUN
ajfa-14627	179	12	themselves	themselves	PRON
ajfa-14627	179	13	,	,	PUNCT
ajfa-14627	179	14	the	the	DET
ajfa-14627	179	15	ability	ability	NOUN
ajfa-14627	179	16	to	to	PART
ajfa-14627	179	17	communicate	communicate	VERB
ajfa-14627	179	18	and	and	CCONJ
ajfa-14627	179	19	articulate	articulate	VERB
ajfa-14627	179	20	the	the	DET
ajfa-14627	179	21	implications	implication	NOUN
ajfa-14627	179	22	of	of	ADP
ajfa-14627	179	23	these	these	DET
ajfa-14627	179	24	tools	tool	NOUN
ajfa-14627	179	25	will	will	AUX
ajfa-14627	179	26	also	also	ADV
ajfa-14627	179	27	become	become	VERB
ajfa-14627	179	28	more	more	ADV
ajfa-14627	179	29	important	important	ADJ
ajfa-14627	179	30	as	as	SCONJ
ajfa-14627	179	31	clients	client	NOUN
ajfa-14627	179	32	have	have	VERB
ajfa-14627	179	33	needs	need	NOUN
ajfa-14627	179	34	and	and	CCONJ
ajfa-14627	179	35	expectations	expectation	NOUN
ajfa-14627	179	36	.	.	PUNCT
ajfa-14627	180	1	while	while	SCONJ
ajfa-14627	180	2	the	the	DET
ajfa-14627	180	3	underlying	underlie	VERB
ajfa-14627	180	4	aspects	aspect	NOUN
ajfa-14627	180	5	and	and	CCONJ
ajfa-14627	180	6	considerations	consideration	NOUN
ajfa-14627	180	7	for	for	ADP
ajfa-14627	180	8	practitioners	practitioner	NOUN
ajfa-14627	180	9	and	and	CCONJ
ajfa-14627	180	10	organizations	organization	NOUN
ajfa-14627	180	11	will	will	AUX
ajfa-14627	180	12	vary	vary	VERB
ajfa-14627	180	13	depending	depend	VERB
ajfa-14627	180	14	on	on	ADP
ajfa-14627	180	15	the	the	DET
ajfa-14627	180	16	individual	individual	ADJ
ajfa-14627	180	17	firm	firm	NOUN
ajfa-14627	180	18	,	,	PUNCT
ajfa-14627	180	19	the	the	DET
ajfa-14627	180	20	increasing	increase	VERB
ajfa-14627	180	21	integration	integration	NOUN
ajfa-14627	180	22	of	of	ADP
ajfa-14627	180	23	technology	technology	NOUN
ajfa-14627	180	24	also	also	ADV
ajfa-14627	180	25	will	will	AUX
ajfa-14627	180	26	develop	develop	VERB
ajfa-14627	180	27	considerations	consideration	NOUN
ajfa-14627	180	28	that	that	PRON
ajfa-14627	180	29	are	be	AUX
ajfa-14627	180	30	not	not	PART
ajfa-14627	180	31	yet	yet	ADV
ajfa-14627	180	32	identifiable	identifiable	ADJ
ajfa-14627	180	33	at	at	ADP
ajfa-14627	180	34	this	this	DET
ajfa-14627	180	35	point	point	NOUN
ajfa-14627	180	36	.	.	PUNCT
ajfa-14627	181	1	analyzing	analyze	VERB
ajfa-14627	181	2	these	these	DET
ajfa-14627	181	3	potential	potential	ADJ
ajfa-14627	181	4	trends	trend	NOUN
ajfa-14627	181	5	and	and	CCONJ
ajfa-14627	181	6	directions	direction	NOUN
ajfa-14627	181	7	for	for	ADP
ajfa-14627	181	8	both	both	PRON
ajfa-14627	181	9	accounting	accounting	NOUN
ajfa-14627	181	10	practitioners	practitioner	NOUN
ajfa-14627	181	11	and	and	CCONJ
ajfa-14627	181	12	management	management	NOUN
ajfa-14627	181	13	teams	team	NOUN
ajfa-14627	181	14	is	be	AUX
ajfa-14627	181	15	something	something	PRON
ajfa-14627	181	16	connected	connect	VERB
ajfa-14627	181	17	to	to	ADP
ajfa-14627	181	18	this	this	DET
ajfa-14627	181	19	research	research	NOUN
ajfa-14627	181	20	as	as	ADV
ajfa-14627	181	21	well	well	ADV
ajfa-14627	181	22	as	as	ADP
ajfa-14627	181	23	future	future	ADJ
ajfa-14627	181	24	directions	direction	NOUN
ajfa-14627	181	25	.	.	PUNCT
ajfa-14627	182	1	5.future	5.future	NUM
ajfa-14627	182	2	considerations	consideration	NOUN
ajfa-14627	182	3	&	&	CCONJ
ajfa-14627	182	4	directions	direction	NOUN
ajfa-14627	182	5	this	this	DET
ajfa-14627	182	6	research	research	NOUN
ajfa-14627	182	7	,	,	PUNCT
ajfa-14627	182	8	like	like	ADP
ajfa-14627	182	9	any	any	DET
ajfa-14627	182	10	research	research	NOUN
ajfa-14627	182	11	connected	connect	VERB
ajfa-14627	182	12	to	to	ADP
ajfa-14627	182	13	an	an	DET
ajfa-14627	182	14	emerging	emerge	VERB
ajfa-14627	182	15	technology	technology	NOUN
ajfa-14627	182	16	such	such	ADJ
ajfa-14627	182	17	as	as	ADP
ajfa-14627	182	18	those	those	PRON
ajfa-14627	182	19	documented	document	VERB
ajfa-14627	182	20	and	and	CCONJ
ajfa-14627	182	21	analyzed	analyze	VERB
ajfa-14627	182	22	within	within	ADP
ajfa-14627	182	23	this	this	DET
ajfa-14627	182	24	paper	paper	NOUN
ajfa-14627	182	25	,	,	PUNCT
ajfa-14627	182	26	is	be	AUX
ajfa-14627	182	27	an	an	DET
ajfa-14627	182	28	attempted	attempt	VERB
ajfa-14627	182	29	analysis	analysis	NOUN
ajfa-14627	182	30	of	of	ADP
ajfa-14627	182	31	emerging	emerge	VERB
ajfa-14627	182	32	technologies	technology	NOUN
ajfa-14627	182	33	and	and	CCONJ
ajfa-14627	182	34	tactics	tactic	NOUN
ajfa-14627	182	35	,	,	PUNCT
ajfa-14627	182	36	but	but	CCONJ
ajfa-14627	182	37	should	should	AUX
ajfa-14627	182	38	rather	rather	ADV
ajfa-14627	182	39	form	form	VERB
ajfa-14627	182	40	the	the	DET
ajfa-14627	182	41	basis	basis	NOUN
ajfa-14627	182	42	for	for	ADP
ajfa-14627	182	43	additional	additional	ADJ
ajfa-14627	182	44	considerations	consideration	NOUN
ajfa-14627	182	45	and	and	CCONJ
ajfa-14627	182	46	research	research	NOUN
ajfa-14627	182	47	.	.	PUNCT
ajfa-14627	183	1	roles	role	NOUN
ajfa-14627	183	2	and	and	CCONJ
ajfa-14627	183	3	responsibilities	responsibility	NOUN
ajfa-14627	183	4	connected	connect	VERB
ajfa-14627	183	5	to	to	ADP
ajfa-14627	183	6	financial	financial	ADJ
ajfa-14627	183	7	practitioners	practitioner	NOUN
ajfa-14627	183	8	will	will	AUX
ajfa-14627	183	9	evolve	evolve	VERB
ajfa-14627	183	10	and	and	CCONJ
ajfa-14627	183	11	change	change	VERB
ajfa-14627	183	12	as	as	SCONJ
ajfa-14627	183	13	technology	technology	NOUN
ajfa-14627	183	14	continues	continue	VERB
ajfa-14627	183	15	to	to	PART
ajfa-14627	183	16	become	become	VERB
ajfa-14627	183	17	increasingly	increasingly	ADV
ajfa-14627	183	18	integrated	integrate	VERB
ajfa-14627	183	19	within	within	ADP
ajfa-14627	183	20	the	the	DET
ajfa-14627	183	21	broader	broad	ADJ
ajfa-14627	183	22	marketplace	marketplace	NOUN
ajfa-14627	183	23	.	.	PUNCT
ajfa-14627	184	1	whether	whether	SCONJ
ajfa-14627	184	2	the	the	DET
ajfa-14627	184	3	specific	specific	ADJ
ajfa-14627	184	4	technology	technology	NOUN
ajfa-14627	184	5	in	in	ADP
ajfa-14627	184	6	question	question	NOUN
ajfa-14627	184	7	is	be	AUX
ajfa-14627	184	8	connected	connect	VERB
ajfa-14627	184	9	to	to	ADP
ajfa-14627	184	10	blockchain	blockchain	PROPN
ajfa-14627	184	11	options	option	NOUN
ajfa-14627	184	12	,	,	PUNCT
ajfa-14627	184	13	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	184	14	,	,	PUNCT
ajfa-14627	184	15	stablecoins	stablecoin	NOUN
ajfa-14627	184	16	,	,	PUNCT
ajfa-14627	184	17	or	or	CCONJ
ajfa-14627	184	18	automaton	automaton	NOUN
ajfa-14627	184	19	trends	trend	NOUN
ajfa-14627	184	20	in	in	ADP
ajfa-14627	184	21	general	general	ADJ
ajfa-14627	184	22	,	,	PUNCT
ajfa-14627	184	23	the	the	DET
ajfa-14627	184	24	overarching	overarching	ADJ
ajfa-14627	184	25	trends	trend	NOUN
ajfa-14627	184	26	are	be	AUX
ajfa-14627	184	27	similar	similar	ADJ
ajfa-14627	184	28	.	.	PUNCT
ajfa-14627	185	1	first	first	ADV
ajfa-14627	185	2	,	,	PUNCT
ajfa-14627	185	3	practitioners	practitioner	NOUN
ajfa-14627	185	4	employed	employ	VERB
ajfa-14627	185	5	both	both	CCONJ
ajfa-14627	185	6	within	within	ADP
ajfa-14627	185	7	public	public	ADJ
ajfa-14627	185	8	practice	practice	NOUN
ajfa-14627	185	9	and	and	CCONJ
ajfa-14627	185	10	private	private	ADJ
ajfa-14627	185	11	industry	industry	NOUN
ajfa-14627	185	12	will	will	AUX
ajfa-14627	185	13	be	be	AUX
ajfa-14627	185	14	involved	involve	VERB
ajfa-14627	185	15	in	in	ADP
ajfa-14627	185	16	fewer	few	ADJ
ajfa-14627	185	17	compliance	compliance	NOUN
ajfa-14627	185	18	and	and	CCONJ
ajfa-14627	185	19	manual	manual	ADJ
ajfa-14627	185	20	tasks	task	NOUN
ajfa-14627	185	21	.	.	PUNCT
ajfa-14627	186	1	such	such	ADJ
ajfa-14627	186	2	tasks	task	NOUN
ajfa-14627	186	3	and	and	CCONJ
ajfa-14627	186	4	processes	process	NOUN
ajfa-14627	186	5	do	do	AUX
ajfa-14627	186	6	not	not	PART
ajfa-14627	186	7	generally	generally	ADV
ajfa-14627	186	8	add	add	VERB
ajfa-14627	186	9	value	value	NOUN
ajfa-14627	186	10	either	either	CCONJ
ajfa-14627	186	11	to	to	ADP
ajfa-14627	186	12	the	the	DET
ajfa-14627	186	13	practitioners	practitioner	NOUN
ajfa-14627	186	14	involved	involve	VERB
ajfa-14627	186	15	nor	nor	CCONJ
ajfa-14627	186	16	the	the	DET
ajfa-14627	186	17	client	client	NOUN
ajfa-14627	186	18	organization	organization	NOUN
ajfa-14627	186	19	so	so	SCONJ
ajfa-14627	186	20	this	this	DET
ajfa-14627	186	21	automation	automation	NOUN
ajfa-14627	186	22	and	and	CCONJ
ajfa-14627	186	23	tasks	task	NOUN
ajfa-14627	186	24	elimination	elimination	NOUN
ajfa-14627	186	25	appears	appear	VERB
ajfa-14627	186	26	to	to	PART
ajfa-14627	186	27	be	be	AUX
ajfa-14627	186	28	a	a	DET
ajfa-14627	186	29	positive	positive	ADJ
ajfa-14627	186	30	trend	trend	NOUN
ajfa-14627	186	31	.	.	PUNCT
ajfa-14627	187	1	second	second	ADJ
ajfa-14627	187	2	,	,	PUNCT
ajfa-14627	187	3	and	and	CCONJ
ajfa-14627	187	4	across	across	ADP
ajfa-14627	187	5	the	the	DET
ajfa-14627	187	6	financial	financial	ADJ
ajfa-14627	187	7	services	service	NOUN
ajfa-14627	187	8	spectrum	spectrum	NOUN
ajfa-14627	187	9	,	,	PUNCT
ajfa-14627	187	10	the	the	DET
ajfa-14627	187	11	need	need	NOUN
ajfa-14627	187	12	and	and	CCONJ
ajfa-14627	187	13	demand	demand	NOUN
ajfa-14627	187	14	for	for	ADP
ajfa-14627	187	15	practitioners	practitioner	NOUN
ajfa-14627	187	16	to	to	PART
ajfa-14627	187	17	act	act	VERB
ajfa-14627	187	18	in	in	ADP
ajfa-14627	187	19	an	an	DET
ajfa-14627	187	20	advisory	advisory	ADJ
ajfa-14627	187	21	manner	manner	NOUN
ajfa-14627	187	22	is	be	AUX
ajfa-14627	187	23	becoming	become	VERB
ajfa-14627	187	24	increasingly	increasingly	ADV
ajfa-14627	187	25	clear	clear	ADJ
ajfa-14627	187	26	.	.	PUNCT
ajfa-14627	188	1	whether	whether	SCONJ
ajfa-14627	188	2	it	it	PRON
ajfa-14627	188	3	is	be	AUX
ajfa-14627	188	4	connected	connect	VERB
ajfa-14627	188	5	to	to	ADP
ajfa-14627	188	6	explaining	explain	VERB
ajfa-14627	188	7	and	and	CCONJ
ajfa-14627	188	8	analyzing	analyze	VERB
ajfa-14627	188	9	emerging	emerge	VERB
ajfa-14627	188	10	technology	technology	NOUN
ajfa-14627	188	11	trends	trend	NOUN
ajfa-14627	188	12	themselves	themselves	PRON
ajfa-14627	188	13	,	,	PUNCT
ajfa-14627	188	14	or	or	CCONJ
ajfa-14627	188	15	simply	simply	ADV
ajfa-14627	188	16	serving	serve	VERB
ajfa-14627	188	17	as	as	ADP
ajfa-14627	188	18	a	a	DET
ajfa-14627	188	19	level	level	NOUN
ajfa-14627	188	20	setting	set	VERB
ajfa-14627	188	21	reality	reality	NOUN
ajfa-14627	188	22	check	check	NOUN
ajfa-14627	188	23	against	against	ADP
ajfa-14627	188	24	unrealistic	unrealistic	ADJ
ajfa-14627	188	25	expectations	expectation	NOUN
ajfa-14627	188	26	,	,	PUNCT
ajfa-14627	188	27	the	the	DET
ajfa-14627	188	28	shift	shift	NOUN
ajfa-14627	188	29	toward	toward	ADP
ajfa-14627	188	30	strategic	strategic	ADJ
ajfa-14627	188	31	advisor	advisor	NOUN
ajfa-14627	188	32	appears	appear	VERB
ajfa-14627	188	33	to	to	PART
ajfa-14627	188	34	be	be	AUX
ajfa-14627	188	35	well	well	ADV
ajfa-14627	188	36	underway	underway	ADJ
ajfa-14627	188	37	.	.	PUNCT
ajfa-14627	189	1	finally	finally	ADV
ajfa-14627	189	2	,	,	PUNCT
ajfa-14627	189	3	the	the	DET
ajfa-14627	189	4	need	need	NOUN
ajfa-14627	189	5	and	and	CCONJ
ajfa-14627	189	6	responsibility	responsibility	NOUN
ajfa-14627	189	7	for	for	ADP
ajfa-14627	189	8	practitioners	practitioner	NOUN
ajfa-14627	189	9	to	to	PART
ajfa-14627	189	10	engage	engage	VERB
ajfa-14627	189	11	in	in	ADP
ajfa-14627	189	12	continuous	continuous	ADJ
ajfa-14627	189	13	learning	learning	NOUN
ajfa-14627	189	14	and	and	CCONJ
ajfa-14627	189	15	asian	asian	ADJ
ajfa-14627	189	16	journal	journal	NOUN
ajfa-14627	189	17	of	of	ADP
ajfa-14627	189	18	finance	finance	PROPN
ajfa-14627	189	19	&	&	CCONJ
ajfa-14627	189	20	accounting	accounting	PROPN
ajfa-14627	189	21	issn	issn	PROPN
ajfa-14627	189	22	1946	1946	NUM
ajfa-14627	189	23	-	-	PUNCT
ajfa-14627	189	24	052x	052x	PROPN
ajfa-14627	189	25	2019	2019	NUM
ajfa-14627	189	26	,	,	PUNCT
ajfa-14627	189	27	vol	vol	NOUN
ajfa-14627	189	28	.	.	PROPN
ajfa-14627	189	29	11	11	NUM
ajfa-14627	189	30	,	,	PUNCT
ajfa-14627	189	31	no	no	INTJ
ajfa-14627	189	32	.	.	NOUN
ajfa-14627	189	33	1	1	NUM
ajfa-14627	189	34	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14627	189	35	181	181	NUM
ajfa-14627	189	36	education	education	NOUN
ajfa-14627	189	37	does	do	AUX
ajfa-14627	189	38	not	not	PART
ajfa-14627	189	39	appear	appear	VERB
ajfa-14627	189	40	represent	represent	VERB
ajfa-14627	189	41	a	a	DET
ajfa-14627	189	42	fad	fad	NOUN
ajfa-14627	189	43	,	,	PUNCT
ajfa-14627	189	44	but	but	CCONJ
ajfa-14627	189	45	rather	rather	ADV
ajfa-14627	189	46	a	a	DET
ajfa-14627	189	47	fundamental	fundamental	ADJ
ajfa-14627	189	48	change	change	NOUN
ajfa-14627	189	49	in	in	ADP
ajfa-14627	189	50	how	how	SCONJ
ajfa-14627	189	51	professional	professional	ADJ
ajfa-14627	189	52	interact	interact	NOUN
ajfa-14627	189	53	with	with	ADP
ajfa-14627	189	54	the	the	DET
ajfa-14627	189	55	broader	broad	ADJ
ajfa-14627	189	56	business	business	NOUN
ajfa-14627	189	57	environment	environment	NOUN
ajfa-14627	189	58	.	.	PUNCT
ajfa-14627	190	1	continuing	continue	VERB
ajfa-14627	190	2	education	education	NOUN
ajfa-14627	190	3	requirements	requirement	NOUN
ajfa-14627	190	4	are	be	AUX
ajfa-14627	190	5	already	already	ADV
ajfa-14627	190	6	a	a	DET
ajfa-14627	190	7	component	component	NOUN
ajfa-14627	190	8	of	of	ADP
ajfa-14627	190	9	the	the	DET
ajfa-14627	190	10	professional	professional	ADJ
ajfa-14627	190	11	environment	environment	NOUN
ajfa-14627	190	12	,	,	PUNCT
ajfa-14627	190	13	but	but	CCONJ
ajfa-14627	190	14	the	the	DET
ajfa-14627	190	15	pace	pace	NOUN
ajfa-14627	190	16	with	with	ADP
ajfa-14627	190	17	which	which	PRON
ajfa-14627	190	18	various	various	ADJ
ajfa-14627	190	19	technologies	technology	NOUN
ajfa-14627	190	20	are	be	AUX
ajfa-14627	190	21	changing	change	VERB
ajfa-14627	190	22	points	point	NOUN
ajfa-14627	190	23	to	to	ADP
ajfa-14627	190	24	a	a	DET
ajfa-14627	190	25	necessary	necessary	ADJ
ajfa-14627	190	26	shift	shift	NOUN
ajfa-14627	190	27	.	.	PUNCT
ajfa-14627	191	1	on	on	ADP
ajfa-14627	191	2	top	top	NOUN
ajfa-14627	191	3	of	of	ADP
ajfa-14627	191	4	changing	change	VERB
ajfa-14627	191	5	the	the	DET
ajfa-14627	191	6	manner	manner	NOUN
ajfa-14627	191	7	with	with	ADP
ajfa-14627	191	8	which	which	PRON
ajfa-14627	191	9	practitioners	practitioner	NOUN
ajfa-14627	191	10	must	must	AUX
ajfa-14627	191	11	educate	educate	VERB
ajfa-14627	191	12	themselves	themselves	PRON
ajfa-14627	191	13	,	,	PUNCT
ajfa-14627	191	14	the	the	DET
ajfa-14627	191	15	need	need	NOUN
ajfa-14627	191	16	for	for	ADP
ajfa-14627	191	17	continuous	continuous	ADJ
ajfa-14627	191	18	learning	learning	NOUN
ajfa-14627	191	19	and	and	CCONJ
ajfa-14627	191	20	education	education	NOUN
ajfa-14627	191	21	also	also	ADV
ajfa-14627	191	22	opens	open	VERB
ajfa-14627	191	23	a	a	DET
ajfa-14627	191	24	new	new	ADJ
ajfa-14627	191	25	line	line	NOUN
ajfa-14627	191	26	of	of	ADP
ajfa-14627	191	27	advisory	advisory	ADJ
ajfa-14627	191	28	services	service	NOUN
ajfa-14627	191	29	for	for	ADP
ajfa-14627	191	30	forward	forward	ADV
ajfa-14627	191	31	looking	look	VERB
ajfa-14627	191	32	practitioners	practitioner	NOUN
ajfa-14627	191	33	.	.	PUNCT
ajfa-14627	192	1	on	on	ADP
ajfa-14627	192	2	balance	balance	NOUN
ajfa-14627	192	3	,	,	PUNCT
ajfa-14627	192	4	it	it	PRON
ajfa-14627	192	5	seems	seem	VERB
ajfa-14627	192	6	that	that	SCONJ
ajfa-14627	192	7	from	from	ADP
ajfa-14627	192	8	the	the	DET
ajfa-14627	192	9	available	available	ADJ
ajfa-14627	192	10	literature	literature	NOUN
ajfa-14627	192	11	that	that	SCONJ
ajfa-14627	192	12	while	while	SCONJ
ajfa-14627	192	13	the	the	DET
ajfa-14627	192	14	profession	profession	NOUN
ajfa-14627	192	15	itself	itself	PRON
ajfa-14627	192	16	is	be	AUX
ajfa-14627	192	17	in	in	ADP
ajfa-14627	192	18	the	the	DET
ajfa-14627	192	19	midst	midst	NOUN
ajfa-14627	192	20	of	of	ADP
ajfa-14627	192	21	a	a	DET
ajfa-14627	192	22	change	change	NOUN
ajfa-14627	192	23	with	with	ADP
ajfa-14627	192	24	regards	regard	NOUN
ajfa-14627	192	25	to	to	ADP
ajfa-14627	192	26	some	some	DET
ajfa-14627	192	27	core	core	NOUN
ajfa-14627	192	28	roles	role	NOUN
ajfa-14627	192	29	and	and	CCONJ
ajfa-14627	192	30	responsibilities	responsibility	NOUN
ajfa-14627	192	31	,	,	PUNCT
ajfa-14627	192	32	that	that	PRON
ajfa-14627	192	33	said	say	VERB
ajfa-14627	192	34	changes	change	NOUN
ajfa-14627	192	35	both	both	PRON
ajfa-14627	192	36	eliminate	eliminate	VERB
ajfa-14627	192	37	some	some	DET
ajfa-14627	192	38	current	current	ADJ
ajfa-14627	192	39	roles	role	NOUN
ajfa-14627	192	40	while	while	SCONJ
ajfa-14627	192	41	simultaneously	simultaneously	ADV
ajfa-14627	192	42	creating	create	VERB
ajfa-14627	192	43	new	new	ADJ
ajfa-14627	192	44	roles	role	NOUN
ajfa-14627	192	45	and	and	CCONJ
ajfa-14627	192	46	potential	potential	ADJ
ajfa-14627	192	47	opportunities	opportunity	NOUN
ajfa-14627	192	48	.	.	PUNCT
ajfa-14627	193	1	at	at	ADP
ajfa-14627	193	2	the	the	DET
ajfa-14627	193	3	core	core	NOUN
ajfa-14627	193	4	of	of	ADP
ajfa-14627	193	5	this	this	DET
ajfa-14627	193	6	research	research	NOUN
ajfa-14627	193	7	was	be	AUX
ajfa-14627	193	8	the	the	DET
ajfa-14627	193	9	desire	desire	NOUN
ajfa-14627	193	10	to	to	PART
ajfa-14627	193	11	be	be	AUX
ajfa-14627	193	12	applicable	applicable	ADJ
ajfa-14627	193	13	for	for	ADP
ajfa-14627	193	14	both	both	DET
ajfa-14627	193	15	practitioners	practitioner	NOUN
ajfa-14627	193	16	and	and	CCONJ
ajfa-14627	193	17	academics	academic	NOUN
ajfa-14627	193	18	,	,	PUNCT
ajfa-14627	193	19	with	with	ADP
ajfa-14627	193	20	concepts	concept	NOUN
ajfa-14627	193	21	as	as	ADV
ajfa-14627	193	22	well	well	ADV
ajfa-14627	193	23	as	as	ADP
ajfa-14627	193	24	market	market	NOUN
ajfa-14627	193	25	based	base	VERB
ajfa-14627	193	26	and	and	CCONJ
ajfa-14627	193	27	derived	derived	ADJ
ajfa-14627	193	28	applications	application	NOUN
ajfa-14627	193	29	of	of	ADP
ajfa-14627	193	30	these	these	DET
ajfa-14627	193	31	new	new	ADJ
ajfa-14627	193	32	tools	tool	NOUN
ajfa-14627	193	33	.	.	PUNCT
ajfa-14627	194	1	moving	move	VERB
ajfa-14627	194	2	forward	forward	ADV
ajfa-14627	194	3	,	,	PUNCT
ajfa-14627	194	4	the	the	DET
ajfa-14627	194	5	need	need	NOUN
ajfa-14627	194	6	for	for	ADP
ajfa-14627	194	7	dialogue	dialogue	NOUN
ajfa-14627	194	8	,	,	PUNCT
ajfa-14627	194	9	analysis	analysis	NOUN
ajfa-14627	194	10	,	,	PUNCT
ajfa-14627	194	11	and	and	CCONJ
ajfa-14627	194	12	further	further	ADJ
ajfa-14627	194	13	examination	examination	NOUN
ajfa-14627	194	14	of	of	ADP
ajfa-14627	194	15	both	both	DET
ajfa-14627	194	16	these	these	DET
ajfa-14627	194	17	technology	technology	NOUN
ajfa-14627	194	18	trends	trend	NOUN
ajfa-14627	194	19	and	and	CCONJ
ajfa-14627	194	20	associated	associated	ADJ
ajfa-14627	194	21	implications	implication	NOUN
ajfa-14627	194	22	is	be	AUX
ajfa-14627	194	23	relatively	relatively	ADV
ajfa-14627	194	24	clear	clear	ADJ
ajfa-14627	194	25	.	.	PUNCT
ajfa-14627	195	1	the	the	DET
ajfa-14627	195	2	reality	reality	NOUN
ajfa-14627	195	3	that	that	SCONJ
ajfa-14627	195	4	technology	technology	NOUN
ajfa-14627	195	5	is	be	AUX
ajfa-14627	195	6	becoming	become	VERB
ajfa-14627	195	7	more	more	ADV
ajfa-14627	195	8	integrated	integrate	VERB
ajfa-14627	195	9	into	into	ADP
ajfa-14627	195	10	financial	financial	ADJ
ajfa-14627	195	11	services	service	NOUN
ajfa-14627	195	12	is	be	AUX
ajfa-14627	195	13	not	not	PART
ajfa-14627	195	14	,	,	PUNCT
ajfa-14627	195	15	in	in	ADP
ajfa-14627	195	16	and	and	CCONJ
ajfa-14627	195	17	of	of	ADP
ajfa-14627	195	18	itself	itself	PRON
ajfa-14627	195	19	,	,	PUNCT
ajfa-14627	195	20	aground	aground	ADV
ajfa-14627	195	21	breaking	break	VERB
ajfa-14627	195	22	concept	concept	NOUN
ajfa-14627	195	23	of	of	ADP
ajfa-14627	195	24	idea	idea	NOUN
ajfa-14627	195	25	.	.	PUNCT
ajfa-14627	196	1	rather	rather	ADV
ajfa-14627	196	2	,	,	PUNCT
ajfa-14627	196	3	and	and	CCONJ
ajfa-14627	196	4	by	by	ADP
ajfa-14627	196	5	focusing	focus	VERB
ajfa-14627	196	6	on	on	ADP
ajfa-14627	196	7	a	a	DET
ajfa-14627	196	8	few	few	ADJ
ajfa-14627	196	9	specific	specific	ADJ
ajfa-14627	196	10	applications	application	NOUN
ajfa-14627	196	11	and	and	CCONJ
ajfa-14627	196	12	trends	trend	NOUN
ajfa-14627	196	13	related	relate	VERB
ajfa-14627	196	14	to	to	ADP
ajfa-14627	196	15	emerging	emerge	VERB
ajfa-14627	196	16	technology	technology	NOUN
ajfa-14627	196	17	topics	topic	NOUN
ajfa-14627	196	18	,	,	PUNCT
ajfa-14627	196	19	accounting	accounting	NOUN
ajfa-14627	196	20	practitioners	practitioner	NOUN
ajfa-14627	196	21	and	and	CCONJ
ajfa-14627	196	22	researchers	researcher	NOUN
ajfa-14627	196	23	can	can	AUX
ajfa-14627	196	24	apply	apply	VERB
ajfa-14627	196	25	and	and	CCONJ
ajfa-14627	196	26	expand	expand	VERB
ajfa-14627	196	27	on	on	ADP
ajfa-14627	196	28	this	this	DET
ajfa-14627	196	29	analysis	analysis	NOUN
ajfa-14627	196	30	and	and	CCONJ
ajfa-14627	196	31	findings	finding	NOUN
ajfa-14627	196	32	therein	therein	ADV
ajfa-14627	196	33	moving	move	VERB
ajfa-14627	196	34	forward	forward	ADV
ajfa-14627	196	35	.	.	PUNCT
ajfa-14627	197	1	written	write	VERB
ajfa-14627	197	2	with	with	ADP
ajfa-14627	197	3	both	both	CCONJ
ajfa-14627	197	4	a	a	DET
ajfa-14627	197	5	research	research	NOUN
ajfa-14627	197	6	and	and	CCONJ
ajfa-14627	197	7	practitioner	practitioner	NOUN
ajfa-14627	197	8	audience	audience	NOUN
ajfa-14627	197	9	in	in	ADP
ajfa-14627	197	10	mind	mind	NOUN
ajfa-14627	197	11	,	,	PUNCT
ajfa-14627	197	12	this	this	DET
ajfa-14627	197	13	research	research	NOUN
ajfa-14627	197	14	forms	form	VERB
ajfa-14627	197	15	the	the	DET
ajfa-14627	197	16	foundation	foundation	NOUN
ajfa-14627	197	17	for	for	ADP
ajfa-14627	197	18	discussion	discussion	NOUN
ajfa-14627	197	19	,	,	PUNCT
ajfa-14627	197	20	experimentation	experimentation	NOUN
ajfa-14627	197	21	,	,	PUNCT
ajfa-14627	197	22	and	and	CCONJ
ajfa-14627	197	23	further	far	ADV
ajfa-14627	197	24	refinement	refinement	VERB
ajfa-14627	197	25	both	both	PRON
ajfa-14627	197	26	currently	currently	ADV
ajfa-14627	197	27	and	and	CCONJ
ajfa-14627	197	28	in	in	ADP
ajfa-14627	197	29	the	the	DET
ajfa-14627	197	30	future	future	NOUN
ajfa-14627	197	31	.	.	PUNCT
ajfa-14627	198	1	references	reference	NOUN
ajfa-14627	198	2	alarcon	alarcon	PROPN
ajfa-14627	198	3	,	,	PUNCT
ajfa-14627	198	4	j.	j.	PROPN
ajfa-14627	198	5	l.	l.	PROPN
ajfa-14627	198	6	“	"	PUNCT
ajfa-14627	198	7	john	john	PROPN
ajfa-14627	198	8	,	,	PUNCT
ajfa-14627	198	9	”	"	PUNCT
ajfa-14627	198	10	&	&	CCONJ
ajfa-14627	198	11	ng	ng	PROPN
ajfa-14627	198	12	,	,	PUNCT
ajfa-14627	198	13	c.	c.	PROPN
ajfa-14627	198	14	(	(	PUNCT
ajfa-14627	198	15	2018	2018	NUM
ajfa-14627	198	16	)	)	PUNCT
ajfa-14627	198	17	.	.	PUNCT
ajfa-14627	199	1	blockchain	blockchain	PROPN
ajfa-14627	199	2	and	and	CCONJ
ajfa-14627	199	3	the	the	DET
ajfa-14627	199	4	future	future	NOUN
ajfa-14627	199	5	of	of	ADP
ajfa-14627	199	6	accounting	accounting	NOUN
ajfa-14627	199	7	.	.	PUNCT
ajfa-14627	200	1	pennsylvania	pennsylvania	PROPN
ajfa-14627	200	2	cpa	cpa	PROPN
ajfa-14627	200	3	journal	journal	PROPN
ajfa-14627	200	4	,	,	PUNCT
ajfa-14627	200	5	3	3	NUM
ajfa-14627	200	6	-	-	SYM
ajfa-14627	200	7	7	7	NUM
ajfa-14627	200	8	.	.	X
ajfa-14627	200	9	amin	amin	PROPN
ajfa-14627	200	10	,	,	PUNCT
ajfa-14627	200	11	k.	k.	PROPN
ajfa-14627	200	12	,	,	PUNCT
ajfa-14627	200	13	eshleman	eshleman	PROPN
ajfa-14627	200	14	,	,	PUNCT
ajfa-14627	200	15	j.	j.	PROPN
ajfa-14627	200	16	d.	d.	PROPN
ajfa-14627	200	17	,	,	PUNCT
ajfa-14627	200	18	&	&	CCONJ
ajfa-14627	200	19	feng	feng	PROPN
ajfa-14627	200	20	,	,	PUNCT
ajfa-14627	200	21	c.	c.	PROPN
ajfa-14627	200	22	(	(	PUNCT
ajfa-14627	200	23	qian	qian	PROPN
ajfa-14627	200	24	)	)	PUNCT
ajfa-14627	200	25	.	.	PUNCT
ajfa-14627	201	1	(	(	PUNCT
ajfa-14627	201	2	2018	2018	NUM
ajfa-14627	201	3	)	)	PUNCT
ajfa-14627	201	4	.	.	PUNCT
ajfa-14627	202	1	the	the	DET
ajfa-14627	202	2	effect	effect	NOUN
ajfa-14627	202	3	of	of	ADP
ajfa-14627	202	4	the	the	DET
ajfa-14627	202	5	sec	sec	PROPN
ajfa-14627	202	6	’s	’s	PART
ajfa-14627	202	7	xbrl	xbrl	PROPN
ajfa-14627	202	8	mandate	mandate	NOUN
ajfa-14627	202	9	on	on	ADP
ajfa-14627	202	10	audit	audit	NOUN
ajfa-14627	202	11	report	report	NOUN
ajfa-14627	202	12	lags	lag	VERB
ajfa-14627	202	13	.	.	PUNCT
ajfa-14627	203	1	accounting	accounting	NOUN
ajfa-14627	203	2	horizons	horizon	NOUN
ajfa-14627	203	3	,	,	PUNCT
ajfa-14627	203	4	32(1	32(1	NUM
ajfa-14627	203	5	)	)	PUNCT
ajfa-14627	203	6	,	,	PUNCT
ajfa-14627	203	7	1	1	NUM
ajfa-14627	203	8	-	-	SYM
ajfa-14627	203	9	27	27	NUM
ajfa-14627	203	10	.	.	PUNCT
ajfa-14627	204	1	https://doi.org/10.2308/acch-51823	https://doi.org/10.2308/acch-51823	PROPN
ajfa-14627	204	2	barnes	barnes	PROPN
ajfa-14627	204	3	,	,	PUNCT
ajfa-14627	204	4	n.	n.	PROPN
ajfa-14627	204	5	d.	d.	PROPN
ajfa-14627	204	6	(	(	PUNCT
ajfa-14627	204	7	2018	2018	NUM
ajfa-14627	204	8	)	)	PUNCT
ajfa-14627	204	9	.	.	PUNCT
ajfa-14627	205	1	blockchain	blockchain	PROPN
ajfa-14627	205	2	redux	redux	PROPN
ajfa-14627	205	3	cracking	crack	VERB
ajfa-14627	205	4	the	the	DET
ajfa-14627	205	5	code	code	NOUN
ajfa-14627	205	6	on	on	ADP
ajfa-14627	205	7	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	205	8	.	.	PUNCT
ajfa-14627	206	1	information	information	NOUN
ajfa-14627	206	2	management	management	PROPN
ajfa-14627	206	3	journal	journal	PROPN
ajfa-14627	206	4	,	,	PUNCT
ajfa-14627	206	5	52(6	52(6	PROPN
ajfa-14627	206	6	)	)	PUNCT
ajfa-14627	206	7	,	,	PUNCT
ajfa-14627	206	8	26	26	NUM
ajfa-14627	206	9	-	-	SYM
ajfa-14627	206	10	30	30	NUM
ajfa-14627	206	11	.	.	PUNCT
ajfa-14627	207	1	borthick	borthick	PROPN
ajfa-14627	207	2	,	,	PUNCT
ajfa-14627	207	3	a.	a.	PROPN
ajfa-14627	207	4	f.	f.	PROPN
ajfa-14627	207	5	,	,	PUNCT
ajfa-14627	207	6	&	&	CCONJ
ajfa-14627	207	7	pennington	pennington	PROPN
ajfa-14627	207	8	,	,	PUNCT
ajfa-14627	207	9	r.	r.	PROPN
ajfa-14627	207	10	r.	r.	PROPN
ajfa-14627	207	11	(	(	PUNCT
ajfa-14627	207	12	2017	2017	NUM
ajfa-14627	207	13	)	)	PUNCT
ajfa-14627	207	14	.	.	PUNCT
ajfa-14627	208	1	when	when	SCONJ
ajfa-14627	208	2	data	datum	NOUN
ajfa-14627	208	3	become	become	VERB
ajfa-14627	208	4	ubiquitous	ubiquitous	ADJ
ajfa-14627	208	5	,	,	PUNCT
ajfa-14627	208	6	what	what	PRON
ajfa-14627	208	7	becomes	become	VERB
ajfa-14627	208	8	of	of	ADP
ajfa-14627	208	9	accounting	accounting	NOUN
ajfa-14627	208	10	and	and	CCONJ
ajfa-14627	208	11	assurance	assurance	NOUN
ajfa-14627	208	12	?	?	PUNCT
ajfa-14627	209	1	journal	journal	NOUN
ajfa-14627	209	2	of	of	ADP
ajfa-14627	209	3	information	information	NOUN
ajfa-14627	209	4	systems	system	NOUN
ajfa-14627	209	5	,	,	PUNCT
ajfa-14627	209	6	31(3	31(3	NUM
ajfa-14627	209	7	)	)	PUNCT
ajfa-14627	209	8	,	,	PUNCT
ajfa-14627	209	9	1	1	NUM
ajfa-14627	209	10	-	-	SYM
ajfa-14627	209	11	4	4	NUM
ajfa-14627	209	12	.	.	PUNCT
ajfa-14627	210	1	https://doi.org/10.2308/isys-10554	https://doi.org/10.2308/isys-10554	PROPN
ajfa-14627	210	2	carlozo	carlozo	PROPN
ajfa-14627	210	3	,	,	PUNCT
ajfa-14627	210	4	l.	l.	PROPN
ajfa-14627	210	5	(	(	PUNCT
ajfa-14627	210	6	2017	2017	NUM
ajfa-14627	210	7	)	)	PUNCT
ajfa-14627	210	8	.	.	PUNCT
ajfa-14627	211	1	understanding	understand	VERB
ajfa-14627	211	2	blockchain	blockchain	PROPN
ajfa-14627	211	3	.	.	PROPN
ajfa-14627	211	4	journal	journal	PROPN
ajfa-14627	211	5	of	of	ADP
ajfa-14627	211	6	accountancy	accountancy	NOUN
ajfa-14627	211	7	,	,	PUNCT
ajfa-14627	211	8	224(2	224(2	NUM
ajfa-14627	211	9	)	)	PUNCT
ajfa-14627	211	10	,	,	PUNCT
ajfa-14627	211	11	1	1	X
ajfa-14627	211	12	.	.	X
ajfa-14627	211	13	cianni	cianni	PROPN
ajfa-14627	211	14	,	,	PUNCT
ajfa-14627	211	15	m.	m.	NOUN
ajfa-14627	211	16	,	,	PUNCT
ajfa-14627	211	17	&	&	CCONJ
ajfa-14627	211	18	steckler	steckler	PROPN
ajfa-14627	211	19	,	,	PUNCT
ajfa-14627	211	20	s.	s.	PROPN
ajfa-14627	211	21	(	(	PUNCT
ajfa-14627	211	22	2017	2017	NUM
ajfa-14627	211	23	)	)	PUNCT
ajfa-14627	211	24	.	.	PUNCT
ajfa-14627	212	1	transforming	transform	VERB
ajfa-14627	212	2	organizations	organization	NOUN
ajfa-14627	212	3	to	to	ADP
ajfa-14627	212	4	a	a	DET
ajfa-14627	212	5	digital	digital	ADJ
ajfa-14627	212	6	world	world	NOUN
ajfa-14627	212	7	.	.	PUNCT
ajfa-14627	213	1	people	people	NOUN
ajfa-14627	213	2	&	&	CCONJ
ajfa-14627	213	3	strategy	strategy	NOUN
ajfa-14627	213	4	,	,	PUNCT
ajfa-14627	213	5	40(2	40(2	NUM
ajfa-14627	213	6	)	)	PUNCT
ajfa-14627	213	7	,	,	PUNCT
ajfa-14627	213	8	14	14	NUM
ajfa-14627	213	9	-	-	SYM
ajfa-14627	213	10	19	19	NUM
ajfa-14627	213	11	.	.	PUNCT
ajfa-14627	213	12	crea	crea	PROPN
ajfa-14627	213	13	,	,	PUNCT
ajfa-14627	213	14	r.	r.	PROPN
ajfa-14627	213	15	,	,	PUNCT
ajfa-14627	213	16	shea	shea	PROPN
ajfa-14627	213	17	,	,	PUNCT
ajfa-14627	213	18	p.	p.	PROPN
ajfa-14627	213	19	,	,	PUNCT
ajfa-14627	213	20	steingarten	steingarten	VERB
ajfa-14627	213	21	,	,	PUNCT
ajfa-14627	213	22	d.	d.	PROPN
ajfa-14627	213	23	,	,	PUNCT
ajfa-14627	213	24	&	&	CCONJ
ajfa-14627	213	25	cohen	cohen	PROPN
ajfa-14627	213	26	,	,	PUNCT
ajfa-14627	213	27	d.	d.	PROPN
ajfa-14627	213	28	(	(	PUNCT
ajfa-14627	213	29	2018	2018	NUM
ajfa-14627	213	30	)	)	PUNCT
ajfa-14627	213	31	.	.	PUNCT
ajfa-14627	214	1	cryptocurrency	cryptocurrency	NOUN
ajfa-14627	214	2	exchange	exchange	NOUN
ajfa-14627	214	3	traded	trade	VERB
ajfa-14627	214	4	products	product	NOUN
ajfa-14627	214	5	:	:	PUNCT
ajfa-14627	214	6	if	if	SCONJ
ajfa-14627	214	7	,	,	PUNCT
ajfa-14627	214	8	when	when	SCONJ
ajfa-14627	214	9	,	,	PUNCT
ajfa-14627	214	10	and	and	CCONJ
ajfa-14627	214	11	how	how	SCONJ
ajfa-14627	214	12	.	.	PUNCT
ajfa-14627	215	1	(	(	PUNCT
ajfa-14627	215	2	cover	cover	NOUN
ajfa-14627	215	3	story	story	NOUN
ajfa-14627	215	4	)	)	PUNCT
ajfa-14627	215	5	.	.	PUNCT
ajfa-14627	216	1	investment	investment	NOUN
ajfa-14627	216	2	lawyer	lawyer	NOUN
ajfa-14627	216	3	,	,	PUNCT
ajfa-14627	216	4	25(12	25(12	NUM
ajfa-14627	216	5	)	)	PUNCT
ajfa-14627	216	6	,	,	PUNCT
ajfa-14627	216	7	1	1	NUM
ajfa-14627	216	8	-	-	SYM
ajfa-14627	216	9	15	15	NUM
ajfa-14627	216	10	.	.	NUM
ajfa-14627	216	11	drew	draw	VERB
ajfa-14627	216	12	,	,	PUNCT
ajfa-14627	216	13	j.	j.	PROPN
ajfa-14627	216	14	(	(	PUNCT
ajfa-14627	216	15	2018	2018	NUM
ajfa-14627	216	16	)	)	PUNCT
ajfa-14627	216	17	.	.	PUNCT
ajfa-14627	217	1	merging	merge	VERB
ajfa-14627	217	2	accounting	accounting	NOUN
ajfa-14627	217	3	with	with	ADP
ajfa-14627	217	4	“	"	PUNCT
ajfa-14627	217	5	big	big	ADJ
ajfa-14627	217	6	data	datum	NOUN
ajfa-14627	217	7	”	"	PUNCT
ajfa-14627	217	8	science	science	NOUN
ajfa-14627	217	9	.	.	PUNCT
ajfa-14627	218	1	journal	journal	PROPN
ajfa-14627	218	2	of	of	ADP
ajfa-14627	218	3	accountancy	accountancy	NOUN
ajfa-14627	218	4	,	,	PUNCT
ajfa-14627	218	5	226(1	226(1	NUM
ajfa-14627	218	6	)	)	PUNCT
ajfa-14627	218	7	,	,	PUNCT
ajfa-14627	218	8	47	47	NUM
ajfa-14627	218	9	-	-	SYM
ajfa-14627	218	10	52	52	NUM
ajfa-14627	218	11	.	.	PUNCT
ajfa-14627	219	1	jun	jun	PROPN
ajfa-14627	219	2	dai	dai	PROPN
ajfa-14627	219	3	,	,	PUNCT
ajfa-14627	219	4	&	&	CCONJ
ajfa-14627	219	5	vasarhelyi	vasarhelyi	NOUN
ajfa-14627	219	6	,	,	PUNCT
ajfa-14627	219	7	m.	m.	NOUN
ajfa-14627	219	8	a.	a.	NOUN
ajfa-14627	219	9	(	(	PUNCT
ajfa-14627	219	10	2017	2017	NUM
ajfa-14627	219	11	)	)	PUNCT
ajfa-14627	219	12	.	.	PUNCT
ajfa-14627	220	1	toward	toward	ADP
ajfa-14627	220	2	blockchain	blockchain	NOUN
ajfa-14627	220	3	-	-	PUNCT
ajfa-14627	220	4	based	base	VERB
ajfa-14627	220	5	accounting	accounting	NOUN
ajfa-14627	220	6	and	and	CCONJ
ajfa-14627	220	7	assurance	assurance	NOUN
ajfa-14627	220	8	.	.	PUNCT
ajfa-14627	221	1	journal	journal	NOUN
ajfa-14627	221	2	of	of	ADP
ajfa-14627	221	3	information	information	NOUN
ajfa-14627	221	4	systems	system	NOUN
ajfa-14627	221	5	,	,	PUNCT
ajfa-14627	221	6	31(3	31(3	NUM
ajfa-14627	221	7	)	)	PUNCT
ajfa-14627	221	8	,	,	PUNCT
ajfa-14627	221	9	5	5	NUM
ajfa-14627	221	10	-	-	SYM
ajfa-14627	221	11	21	21	NUM
ajfa-14627	221	12	.	.	PUNCT
ajfa-14627	222	1	https://doi.org/10.2308/isys-51804	https://doi.org/10.2308/isys-51804	PROPN
ajfa-14627	222	2	lai	lai	PROPN
ajfa-14627	222	3	,	,	PUNCT
ajfa-14627	222	4	k.	k.	PROPN
ajfa-14627	222	5	(	(	PUNCT
ajfa-14627	222	6	2018	2018	NUM
ajfa-14627	222	7	)	)	PUNCT
ajfa-14627	222	8	.	.	PUNCT
ajfa-14627	223	1	singapore	singapore	PROPN
ajfa-14627	223	2	banks	bank	NOUN
ajfa-14627	223	3	using	use	VERB
ajfa-14627	223	4	dlt	dlt	PROPN
ajfa-14627	223	5	to	to	PART
ajfa-14627	223	6	tackle	tackle	VERB
ajfa-14627	223	7	money	money	NOUN
ajfa-14627	223	8	laundering	laundering	NOUN
ajfa-14627	223	9	.	.	PUNCT
ajfa-14627	224	1	international	international	ADJ
ajfa-14627	224	2	financial	financial	ADJ
ajfa-14627	224	3	law	law	NOUN
ajfa-14627	224	4	review	review	NOUN
ajfa-14627	224	5	,	,	PUNCT
ajfa-14627	224	6	1	1	NUM
ajfa-14627	224	7	.	.	PUNCT
ajfa-14627	224	8	asian	asian	ADJ
ajfa-14627	224	9	journal	journal	PROPN
ajfa-14627	224	10	of	of	ADP
ajfa-14627	224	11	finance	finance	PROPN
ajfa-14627	224	12	&	&	CCONJ
ajfa-14627	224	13	accounting	accounting	PROPN
ajfa-14627	224	14	issn	issn	PROPN
ajfa-14627	224	15	1946	1946	NUM
ajfa-14627	224	16	-	-	PUNCT
ajfa-14627	224	17	052x	052x	PROPN
ajfa-14627	224	18	2019	2019	NUM
ajfa-14627	224	19	,	,	PUNCT
ajfa-14627	224	20	vol	vol	NOUN
ajfa-14627	224	21	.	.	PROPN
ajfa-14627	225	1	11	11	NUM
ajfa-14627	225	2	,	,	PUNCT
ajfa-14627	225	3	no	no	INTJ
ajfa-14627	225	4	.	.	NOUN
ajfa-14627	225	5	1	1	NUM
ajfa-14627	225	6	ajfa.macrothink.org/	ajfa.macrothink.org/	PROPN
ajfa-14627	225	7	182	182	NUM
ajfa-14627	225	8	lewis	lewis	PROPN
ajfa-14627	225	9	,	,	PUNCT
ajfa-14627	225	10	r.	r.	PROPN
ajfa-14627	225	11	,	,	PUNCT
ajfa-14627	225	12	mcpartland	mcpartland	PROPN
ajfa-14627	225	13	,	,	PUNCT
ajfa-14627	225	14	j.	j.	PROPN
ajfa-14627	225	15	w.	w.	PROPN
ajfa-14627	225	16	,	,	PUNCT
ajfa-14627	225	17	&	&	CCONJ
ajfa-14627	225	18	ranjan	ranjan	PROPN
ajfa-14627	225	19	,	,	PUNCT
ajfa-14627	225	20	r.	r.	PROPN
ajfa-14627	225	21	(	(	PUNCT
ajfa-14627	225	22	2017	2017	NUM
ajfa-14627	225	23	)	)	PUNCT
ajfa-14627	225	24	.	.	PUNCT
ajfa-14627	226	1	blockchain	blockchain	PROPN
ajfa-14627	226	2	and	and	CCONJ
ajfa-14627	226	3	financial	financial	ADJ
ajfa-14627	226	4	market	market	NOUN
ajfa-14627	226	5	innovation	innovation	NOUN
ajfa-14627	226	6	.	.	PUNCT
ajfa-14627	227	1	economic	economic	ADJ
ajfa-14627	227	2	perspectives	perspective	NOUN
ajfa-14627	227	3	,	,	PUNCT
ajfa-14627	227	4	41(7	41(7	NOUN
ajfa-14627	227	5	)	)	PUNCT
ajfa-14627	227	6	,	,	PUNCT
ajfa-14627	227	7	1	1	NUM
ajfa-14627	227	8	-	-	SYM
ajfa-14627	227	9	17	17	NUM
ajfa-14627	227	10	.	.	PUNCT
ajfa-14627	228	1	meyer	meyer	PROPN
ajfa-14627	228	2	,	,	PUNCT
ajfa-14627	228	3	d.	d.	PROPN
ajfa-14627	228	4	(	(	PUNCT
ajfa-14627	228	5	2018	2018	NUM
ajfa-14627	228	6	)	)	PUNCT
ajfa-14627	228	7	.	.	PUNCT
ajfa-14627	229	1	bitcoin	bitcoin	NOUN
ajfa-14627	229	2	price	price	NOUN
ajfa-14627	229	3	jumps	jump	VERB
ajfa-14627	229	4	as	as	SCONJ
ajfa-14627	229	5	cryptocurrency	cryptocurrency	NOUN
ajfa-14627	229	6	traders	trader	NOUN
ajfa-14627	229	7	become	become	VERB
ajfa-14627	229	8	wary	wary	ADJ
ajfa-14627	229	9	of	of	ADP
ajfa-14627	229	10	tether	tether	NOUN
ajfa-14627	229	11	“	"	PUNCT
ajfa-14627	229	12	stablecoin	stablecoin	NOUN
ajfa-14627	229	13	.	.	PUNCT
ajfa-14627	229	14	”	"	PUNCT
ajfa-14627	230	1	fortune.com	fortune.com	X
ajfa-14627	230	2	,	,	PUNCT
ajfa-14627	230	3	n.pag	n.pag	PROPN
ajfa-14627	230	4	.	.	PUNCT
ajfa-14627	231	1	raphael	raphael	PROPN
ajfa-14627	231	2	,	,	PUNCT
ajfa-14627	231	3	j.	j.	PROPN
ajfa-14627	231	4	(	(	PUNCT
ajfa-14627	231	5	2017	2017	NUM
ajfa-14627	231	6	)	)	PUNCT
ajfa-14627	231	7	.	.	PUNCT
ajfa-14627	232	1	rethinking	rethink	VERB
ajfa-14627	232	2	the	the	DET
ajfa-14627	232	3	audit	audit	NOUN
ajfa-14627	232	4	.	.	PUNCT
ajfa-14627	233	1	journal	journal	NOUN
ajfa-14627	233	2	of	of	ADP
ajfa-14627	233	3	accountancy	accountancy	NOUN
ajfa-14627	233	4	,	,	PUNCT
ajfa-14627	233	5	223(4	223(4	NUM
ajfa-14627	233	6	)	)	PUNCT
ajfa-14627	233	7	,	,	PUNCT
ajfa-14627	233	8	29	29	NUM
ajfa-14627	233	9	-	-	SYM
ajfa-14627	233	10	32	32	NUM
ajfa-14627	233	11	.	.	PUNCT
ajfa-14627	234	1	sontakke	sontakke	PROPN
ajfa-14627	234	2	,	,	PUNCT
ajfa-14627	234	3	k.	k.	PROPN
ajfa-14627	234	4	a.	a.	PROPN
ajfa-14627	234	5	,	,	PUNCT
ajfa-14627	234	6	&	&	CCONJ
ajfa-14627	234	7	ghaisas	ghaisas	PROPN
ajfa-14627	234	8	,	,	PUNCT
ajfa-14627	234	9	a.	a.	NOUN
ajfa-14627	234	10	(	(	PUNCT
ajfa-14627	234	11	2017	2017	NUM
ajfa-14627	234	12	)	)	PUNCT
ajfa-14627	234	13	.	.	PUNCT
ajfa-14627	235	1	cryptocurrencies	cryptocurrencie	NOUN
ajfa-14627	235	2	:	:	PUNCT
ajfa-14627	235	3	a	a	DET
ajfa-14627	235	4	developing	develop	VERB
ajfa-14627	235	5	asset	asset	NOUN
ajfa-14627	235	6	class	class	NOUN
ajfa-14627	235	7	.	.	PUNCT
ajfa-14627	236	1	international	international	ADJ
ajfa-14627	236	2	journal	journal	PROPN
ajfa-14627	236	3	of	of	ADP
ajfa-14627	236	4	business	business	NOUN
ajfa-14627	236	5	insights	insight	NOUN
ajfa-14627	236	6	&	&	CCONJ
ajfa-14627	236	7	transformation	transformation	NOUN
ajfa-14627	236	8	,	,	PUNCT
ajfa-14627	236	9	10(2	10(2	NUM
ajfa-14627	236	10	)	)	PUNCT
ajfa-14627	236	11	,	,	PUNCT
ajfa-14627	236	12	10	10	NUM
ajfa-14627	236	13	-	-	SYM
ajfa-14627	236	14	17	17	NUM
ajfa-14627	236	15	.	.	PUNCT
ajfa-14627	237	1	https://doi.org/10.1080/1540496x.2016.1193002	https://doi.org/10.1080/1540496x.2016.1193002	PRON
ajfa-14627	237	2	sundhararajan	sundhararajan	NOUN
ajfa-14627	237	3	,	,	PUNCT
ajfa-14627	237	4	m.	m.	NOUN
ajfa-14627	237	5	,	,	PUNCT
ajfa-14627	237	6	gao	gao	PROPN
ajfa-14627	237	7	,	,	PUNCT
ajfa-14627	237	8	x.-z	x.-z	PROPN
ajfa-14627	237	9	.	.	PUNCT
ajfa-14627	237	10	,	,	PUNCT
ajfa-14627	237	11	&	&	CCONJ
ajfa-14627	237	12	vahdat	vahdat	PROPN
ajfa-14627	237	13	nejad	nejad	PROPN
ajfa-14627	237	14	,	,	PUNCT
ajfa-14627	237	15	h.	h.	PROPN
ajfa-14627	237	16	(	(	PUNCT
ajfa-14627	237	17	2018	2018	NUM
ajfa-14627	237	18	)	)	PUNCT
ajfa-14627	237	19	.	.	PUNCT
ajfa-14627	238	1	artificial	artificial	ADJ
ajfa-14627	238	2	intelligent	intelligent	ADJ
ajfa-14627	238	3	techniques	technique	NOUN
ajfa-14627	238	4	and	and	CCONJ
ajfa-14627	238	5	its	its	PRON
ajfa-14627	238	6	applications	application	NOUN
ajfa-14627	238	7	.	.	PUNCT
ajfa-14627	239	1	journal	journal	NOUN
ajfa-14627	239	2	of	of	ADP
ajfa-14627	239	3	intelligent	intelligent	ADJ
ajfa-14627	239	4	&	&	CCONJ
ajfa-14627	239	5	fuzzy	fuzzy	ADJ
ajfa-14627	239	6	systems	system	NOUN
ajfa-14627	239	7	,	,	PUNCT
ajfa-14627	239	8	34(2	34(2	NUM
ajfa-14627	239	9	)	)	PUNCT
ajfa-14627	239	10	,	,	PUNCT
ajfa-14627	239	11	755	755	NUM
ajfa-14627	239	12	-	-	SYM
ajfa-14627	239	13	760	760	NUM
ajfa-14627	239	14	.	.	PUNCT
ajfa-14627	240	1	https://doi.org/10.3233/jifs-169369	https://doi.org/10.3233/jifs-169369	PROPN
ajfa-14627	240	2	tysiac	tysiac	NOUN
ajfa-14627	240	3	,	,	PUNCT
ajfa-14627	240	4	k.	k.	PROPN
ajfa-14627	240	5	(	(	PUNCT
ajfa-14627	240	6	2017	2017	NUM
ajfa-14627	240	7	)	)	PUNCT
ajfa-14627	240	8	.	.	PUNCT
ajfa-14627	241	1	how	how	SCONJ
ajfa-14627	241	2	to	to	PART
ajfa-14627	241	3	enable	enable	VERB
ajfa-14627	241	4	audit	audit	NOUN
ajfa-14627	241	5	innovation	innovation	NOUN
ajfa-14627	241	6	.	.	PUNCT
ajfa-14627	242	1	journal	journal	PROPN
ajfa-14627	242	2	of	of	ADP
ajfa-14627	242	3	accountancy	accountancy	NOUN
ajfa-14627	242	4	,	,	PUNCT
ajfa-14627	242	5	223(4	223(4	NUM
ajfa-14627	242	6	)	)	PUNCT
ajfa-14627	242	7	,	,	PUNCT
ajfa-14627	242	8	33	33	NUM
ajfa-14627	242	9	-	-	SYM
ajfa-14627	242	10	35	35	NUM
ajfa-14627	242	11	wieczner	wieczner	NOUN
ajfa-14627	242	12	,	,	PUNCT
ajfa-14627	242	13	j.	j.	PROPN
ajfa-14627	242	14	(	(	PUNCT
ajfa-14627	242	15	2018	2018	NUM
ajfa-14627	242	16	)	)	PUNCT
ajfa-14627	242	17	.	.	PUNCT
ajfa-14627	243	1	pwc	pwc	PROPN
ajfa-14627	243	2	is	be	AUX
ajfa-14627	243	3	backing	back	VERB
ajfa-14627	243	4	a	a	DET
ajfa-14627	243	5	usd	usd	NOUN
ajfa-14627	243	6	stablecoin	stablecoin	NOUN
ajfa-14627	243	7	cryptocurrency	cryptocurrency	NOUN
ajfa-14627	243	8	in	in	ADP
ajfa-14627	243	9	challenge	challenge	NOUN
ajfa-14627	243	10	to	to	ADP
ajfa-14627	243	11	tether	tether	NOUN
ajfa-14627	243	12	.	.	PUNCT
ajfa-14627	244	1	fortune.com	fortune.com	X
ajfa-14627	244	2	.	.	PUNCT