id	sid	tid	token	lemma	pos
ajfa-15958	1	1	microsoft	microsoft	PROPN
ajfa-15958	1	2	word	word	NOUN
ajfa-15958	1	3	15958	15958	NUM
ajfa-15958	1	4	-	-	SYM
ajfa-15958	1	5	57211	57211	NUM
ajfa-15958	1	6	-	-	PUNCT
ajfa-15958	1	7	1	1	NUM
ajfa-15958	1	8	-	-	PUNCT
ajfa-15958	1	9	sm	sm	NOUN
ajfa-15958	1	10	-	-	PUNCT
ajfa-15958	1	11	writer2	writer2	VERB
ajfa-15958	1	12	-	-	ADJ
ajfa-15958	1	13	new	new	ADJ
ajfa-15958	1	14	asian	asian	ADJ
ajfa-15958	1	15	journal	journal	NOUN
ajfa-15958	1	16	of	of	ADP
ajfa-15958	1	17	finance	finance	PROPN
ajfa-15958	1	18	&	&	CCONJ
ajfa-15958	1	19	accounting	accounting	PROPN
ajfa-15958	1	20	issn	issn	PROPN
ajfa-15958	1	21	1946	1946	NUM
ajfa-15958	1	22	-	-	PUNCT
ajfa-15958	1	23	052x	052x	NOUN
ajfa-15958	1	24	2020	2020	NUM
ajfa-15958	1	25	,	,	PUNCT
ajfa-15958	1	26	vol	vol	NOUN
ajfa-15958	1	27	.	.	PROPN
ajfa-15958	1	28	12	12	NUM
ajfa-15958	1	29	,	,	PUNCT
ajfa-15958	1	30	no	no	INTJ
ajfa-15958	1	31	.	.	NOUN
ajfa-15958	1	32	1	1	NUM
ajfa-15958	1	33	ajfa.macrothink.org/	ajfa.macrothink.org/	PROPN
ajfa-15958	1	34	151	151	NUM
ajfa-15958	1	35	the	the	DET
ajfa-15958	1	36	effect	effect	NOUN
ajfa-15958	1	37	of	of	ADP
ajfa-15958	1	38	adopting	adopt	VERB
ajfa-15958	1	39	activity	activity	NOUN
ajfa-15958	1	40	–	–	PUNCT
ajfa-15958	1	41	based	base	VERB
ajfa-15958	1	42	costing	cost	VERB
ajfa-15958	1	43	(	(	PUNCT
ajfa-15958	1	44	abc	abc	PROPN
ajfa-15958	1	45	)	)	PUNCT
ajfa-15958	1	46	on	on	ADP
ajfa-15958	1	47	maximizing	maximize	VERB
ajfa-15958	1	48	profitability	profitability	NOUN
ajfa-15958	1	49	in	in	ADP
ajfa-15958	1	50	jordanian	jordanian	ADJ
ajfa-15958	1	51	private	private	ADJ
ajfa-15958	1	52	health	health	NOUN
ajfa-15958	1	53	care	care	NOUN
ajfa-15958	1	54	sector	sector	NOUN
ajfa-15958	1	55	prof	prof	PROPN
ajfa-15958	1	56	suleiman	suleiman	PROPN
ajfa-15958	1	57	mustafa	mustafa	PROPN
ajfa-15958	1	58	el	el	PROPN
ajfa-15958	1	59	-	-	PUNCT
ajfa-15958	1	60	dalahmeh	dalahmeh	NOUN
ajfa-15958	1	61	jerash	jerash	PROPN
ajfa-15958	1	62	university	university	NOUN
ajfa-15958	1	63	–	–	PUNCT
ajfa-15958	1	64	business	business	NOUN
ajfa-15958	1	65	college	college	NOUN
ajfa-15958	1	66	received	receive	VERB
ajfa-15958	1	67	:	:	PUNCT
ajfa-15958	1	68	march	march	PROPN
ajfa-15958	1	69	1	1	NUM
ajfa-15958	1	70	,	,	PUNCT
ajfa-15958	1	71	2020	2020	NUM
ajfa-15958	1	72	accepted	accept	VERB
ajfa-15958	1	73	:	:	PUNCT
ajfa-15958	1	74	april	april	PROPN
ajfa-15958	1	75	1	1	NUM
ajfa-15958	1	76	,	,	PUNCT
ajfa-15958	1	77	2020	2020	NUM
ajfa-15958	1	78	published	publish	VERB
ajfa-15958	1	79	:	:	PUNCT
ajfa-15958	1	80	june	june	PROPN
ajfa-15958	1	81	1	1	NUM
ajfa-15958	1	82	,	,	PUNCT
ajfa-15958	1	83	2020	2020	NUM
ajfa-15958	1	84	doi:10.5296	doi:10.5296	NOUN
ajfa-15958	1	85	/	/	SYM
ajfa-15958	1	86	ajfa.v12i1.15958	ajfa.v12i1.15958	NOUN
ajfa-15958	1	87	url	url	NOUN
ajfa-15958	1	88	:	:	PUNCT
ajfa-15958	1	89	https://doi.org/10.5296/ajfa.v12i1.15958	https://doi.org/10.5296/ajfa.v12i1.15958	NUM
ajfa-15958	1	90	abstract	abstract	ADJ
ajfa-15958	1	91	the	the	DET
ajfa-15958	1	92	aim	aim	NOUN
ajfa-15958	1	93	of	of	ADP
ajfa-15958	1	94	this	this	DET
ajfa-15958	1	95	study	study	NOUN
ajfa-15958	1	96	is	be	AUX
ajfa-15958	1	97	to	to	PART
ajfa-15958	1	98	assess	assess	VERB
ajfa-15958	1	99	the	the	DET
ajfa-15958	1	100	effect	effect	NOUN
ajfa-15958	1	101	of	of	ADP
ajfa-15958	1	102	adopting	adopt	VERB
ajfa-15958	1	103	activity	activity	NOUN
ajfa-15958	1	104	based	base	VERB
ajfa-15958	1	105	costing	cost	VERB
ajfa-15958	1	106	(	(	PUNCT
ajfa-15958	1	107	abc	abc	PROPN
ajfa-15958	1	108	)	)	PUNCT
ajfa-15958	1	109	on	on	ADP
ajfa-15958	1	110	maximizing	maximize	VERB
ajfa-15958	1	111	profitability	profitability	NOUN
ajfa-15958	1	112	in	in	ADP
ajfa-15958	1	113	jordanian	jordanian	ADJ
ajfa-15958	1	114	private	private	ADJ
ajfa-15958	1	115	health	health	NOUN
ajfa-15958	1	116	care	care	NOUN
ajfa-15958	1	117	sector	sector	NOUN
ajfa-15958	1	118	.	.	PUNCT
ajfa-15958	2	1	stating	state	VERB
ajfa-15958	2	2	the	the	DET
ajfa-15958	2	3	role	role	NOUN
ajfa-15958	2	4	of	of	ADP
ajfa-15958	2	5	(	(	PUNCT
ajfa-15958	2	6	abc	abc	PROPN
ajfa-15958	2	7	)	)	PUNCT
ajfa-15958	2	8	system	system	NOUN
ajfa-15958	2	9	in	in	ADP
ajfa-15958	2	10	maximizing	maximize	VERB
ajfa-15958	2	11	profitability	profitability	NOUN
ajfa-15958	2	12	in	in	ADP
ajfa-15958	2	13	jordanian	jordanian	ADJ
ajfa-15958	2	14	private	private	ADJ
ajfa-15958	2	15	hospitals	hospital	NOUN
ajfa-15958	2	16	,	,	PUNCT
ajfa-15958	2	17	showing	show	VERB
ajfa-15958	2	18	the	the	DET
ajfa-15958	2	19	availability	availability	NOUN
ajfa-15958	2	20	of	of	ADP
ajfa-15958	2	21	infrastructure	infrastructure	NOUN
ajfa-15958	2	22	and	and	CCONJ
ajfa-15958	2	23	capabilities	capability	NOUN
ajfa-15958	2	24	of	of	ADP
ajfa-15958	2	25	needed	need	VERB
ajfa-15958	2	26	to	to	PART
ajfa-15958	2	27	adopt	adopt	VERB
ajfa-15958	2	28	and	and	CCONJ
ajfa-15958	2	29	apply	apply	VERB
ajfa-15958	2	30	the	the	DET
ajfa-15958	2	31	(	(	PUNCT
ajfa-15958	2	32	abc	abc	PROPN
ajfa-15958	2	33	)	)	PUNCT
ajfa-15958	2	34	in	in	ADP
ajfa-15958	2	35	jordanian	jordanian	ADJ
ajfa-15958	2	36	private	private	ADJ
ajfa-15958	2	37	hospitals	hospital	NOUN
ajfa-15958	2	38	to	to	PART
ajfa-15958	2	39	achieve	achieve	VERB
ajfa-15958	2	40	the	the	DET
ajfa-15958	2	41	study	study	NOUN
ajfa-15958	2	42	objectives	objective	NOUN
ajfa-15958	2	43	,	,	PUNCT
ajfa-15958	2	44	the	the	DET
ajfa-15958	2	45	researcher	researcher	NOUN
ajfa-15958	2	46	distributed	distribute	VERB
ajfa-15958	2	47	(	(	PUNCT
ajfa-15958	2	48	110	110	NUM
ajfa-15958	2	49	)	)	PUNCT
ajfa-15958	2	50	of	of	ADP
ajfa-15958	2	51	the	the	DET
ajfa-15958	2	52	employees	employee	NOUN
ajfa-15958	2	53	in	in	ADP
ajfa-15958	2	54	jordanian	jordanian	ADJ
ajfa-15958	2	55	private	private	ADJ
ajfa-15958	2	56	hospitals	hospital	NOUN
ajfa-15958	2	57	,	,	PUNCT
ajfa-15958	2	58	to	to	ADP
ajfa-15958	2	59	identifying	identify	VERB
ajfa-15958	2	60	the	the	DET
ajfa-15958	2	61	obstacles	obstacle	NOUN
ajfa-15958	2	62	that	that	PRON
ajfa-15958	2	63	facing	face	VERB
ajfa-15958	2	64	jordanian	jordanian	ADJ
ajfa-15958	2	65	private	private	ADJ
ajfa-15958	2	66	hospitals	hospital	NOUN
ajfa-15958	2	67	in	in	ADP
ajfa-15958	2	68	adopting	adopt	VERB
ajfa-15958	2	69	and	and	CCONJ
ajfa-15958	2	70	applying	apply	VERB
ajfa-15958	2	71	(	(	PUNCT
ajfa-15958	2	72	abc	abc	PROPN
ajfa-15958	2	73	)	)	PUNCT
ajfa-15958	2	74	system	system	NOUN
ajfa-15958	2	75	.	.	PUNCT
ajfa-15958	3	1	to	to	PART
ajfa-15958	3	2	achieve	achieve	VERB
ajfa-15958	3	3	the	the	DET
ajfa-15958	3	4	study	study	NOUN
ajfa-15958	3	5	objectives	objective	NOUN
ajfa-15958	3	6	,	,	PUNCT
ajfa-15958	3	7	a	a	DET
ajfa-15958	3	8	questionnaire	questionnaire	NOUN
ajfa-15958	3	9	was	be	AUX
ajfa-15958	3	10	designed	design	VERB
ajfa-15958	3	11	and	and	CCONJ
ajfa-15958	3	12	distributed	distribute	VERB
ajfa-15958	3	13	to	to	PART
ajfa-15958	3	14	survey	survey	VERB
ajfa-15958	3	15	sample	sample	NOUN
ajfa-15958	3	16	of	of	ADP
ajfa-15958	3	17	110	110	NUM
ajfa-15958	3	18	respondents	respondent	NOUN
ajfa-15958	3	19	who	who	PRON
ajfa-15958	3	20	worked	work	VERB
ajfa-15958	3	21	in	in	ADP
ajfa-15958	3	22	jordanian	jordanian	ADJ
ajfa-15958	3	23	private	private	ADJ
ajfa-15958	3	24	hospitals	hospital	NOUN
ajfa-15958	3	25	as	as	ADP
ajfa-15958	3	26	accountants	accountant	NOUN
ajfa-15958	3	27	,	,	PUNCT
ajfa-15958	3	28	financial	financial	ADJ
ajfa-15958	3	29	managers	manager	NOUN
ajfa-15958	3	30	and	and	CCONJ
ajfa-15958	3	31	internal	internal	ADJ
ajfa-15958	3	32	editors	editor	NOUN
ajfa-15958	3	33	.	.	PUNCT
ajfa-15958	4	1	(	(	PUNCT
ajfa-15958	4	2	90	90	NUM
ajfa-15958	4	3	)	)	PUNCT
ajfa-15958	4	4	questionnaires	questionnaire	NOUN
ajfa-15958	4	5	were	be	AUX
ajfa-15958	4	6	returned	return	VERB
ajfa-15958	4	7	and	and	CCONJ
ajfa-15958	4	8	the	the	DET
ajfa-15958	4	9	response	response	NOUN
ajfa-15958	4	10	rate	rate	NOUN
ajfa-15958	4	11	of	of	ADP
ajfa-15958	4	12	which	which	PRON
ajfa-15958	4	13	was	be	AUX
ajfa-15958	4	14	(	(	PUNCT
ajfa-15958	4	15	81.8	81.8	NUM
ajfa-15958	4	16	%	%	NOUN
ajfa-15958	4	17	)	)	PUNCT
ajfa-15958	4	18	.	.	PUNCT
ajfa-15958	5	1	after	after	ADP
ajfa-15958	5	2	using	use	VERB
ajfa-15958	5	3	the	the	DET
ajfa-15958	5	4	statistical	statistical	ADJ
ajfa-15958	5	5	analysis	analysis	NOUN
ajfa-15958	5	6	program	program	NOUN
ajfa-15958	5	7	"	"	PUNCT
ajfa-15958	5	8	statistical	statistical	ADJ
ajfa-15958	5	9	package	package	NOUN
ajfa-15958	5	10	for	for	ADP
ajfa-15958	5	11	social	social	ADJ
ajfa-15958	5	12	studies	study	NOUN
ajfa-15958	5	13	"	"	PUNCT
ajfa-15958	5	14	(	(	PUNCT
ajfa-15958	5	15	spss	spss	PROPN
ajfa-15958	5	16	)	)	PUNCT
ajfa-15958	5	17	.	.	PUNCT
ajfa-15958	6	1	the	the	DET
ajfa-15958	6	2	study	study	NOUN
ajfa-15958	6	3	concluded	conclude	VERB
ajfa-15958	6	4	that	that	SCONJ
ajfa-15958	6	5	adopting	adopt	VERB
ajfa-15958	6	6	and	and	CCONJ
ajfa-15958	6	7	applying	apply	VERB
ajfa-15958	6	8	(	(	PUNCT
ajfa-15958	6	9	abc	abc	PROPN
ajfa-15958	6	10	)	)	PUNCT
ajfa-15958	6	11	system	system	NOUN
ajfa-15958	6	12	in	in	ADP
ajfa-15958	6	13	jordanian	jordanian	ADJ
ajfa-15958	6	14	private	private	ADJ
ajfa-15958	6	15	hospitals	hospital	NOUN
ajfa-15958	6	16	play	play	VERB
ajfa-15958	6	17	very	very	ADV
ajfa-15958	6	18	important	important	ADJ
ajfa-15958	6	19	role	role	NOUN
ajfa-15958	6	20	in	in	ADP
ajfa-15958	6	21	reducing	reduce	VERB
ajfa-15958	6	22	cost	cost	NOUN
ajfa-15958	6	23	in	in	ADP
ajfa-15958	6	24	a	a	DET
ajfa-15958	6	25	way	way	NOUN
ajfa-15958	6	26	that	that	PRON
ajfa-15958	6	27	maximizing	maximize	VERB
ajfa-15958	6	28	profitability	profitability	NOUN
ajfa-15958	6	29	the	the	DET
ajfa-15958	6	30	results	result	NOUN
ajfa-15958	6	31	also	also	ADV
ajfa-15958	6	32	,	,	PUNCT
ajfa-15958	6	33	reveal	reveal	VERB
ajfa-15958	6	34	that	that	SCONJ
ajfa-15958	6	35	the	the	DET
ajfa-15958	6	36	infrastructure	infrastructure	NOUN
ajfa-15958	6	37	and	and	CCONJ
ajfa-15958	6	38	capabilities	capability	NOUN
ajfa-15958	6	39	needed	need	VERB
ajfa-15958	6	40	to	to	PART
ajfa-15958	6	41	apply	apply	VERB
ajfa-15958	6	42	the	the	DET
ajfa-15958	6	43	(	(	PUNCT
ajfa-15958	6	44	abc	abc	PROPN
ajfa-15958	6	45	)	)	PUNCT
ajfa-15958	6	46	system	system	NOUN
ajfa-15958	6	47	are	be	AUX
ajfa-15958	6	48	available	available	ADJ
ajfa-15958	6	49	in	in	ADP
ajfa-15958	6	50	the	the	DET
ajfa-15958	6	51	jordanian	jordanian	ADJ
ajfa-15958	6	52	private	private	ADJ
ajfa-15958	6	53	hospitals	hospital	NOUN
ajfa-15958	6	54	in	in	ADP
ajfa-15958	6	55	a	a	DET
ajfa-15958	6	56	medium	medium	NOUN
ajfa-15958	6	57	degree	degree	NOUN
ajfa-15958	6	58	.	.	PUNCT
ajfa-15958	7	1	in	in	ADP
ajfa-15958	7	2	addition	addition	NOUN
ajfa-15958	7	3	,	,	PUNCT
ajfa-15958	7	4	the	the	DET
ajfa-15958	7	5	results	result	NOUN
ajfa-15958	7	6	of	of	ADP
ajfa-15958	7	7	the	the	DET
ajfa-15958	7	8	study	study	NOUN
ajfa-15958	7	9	showed	show	VERB
ajfa-15958	7	10	there	there	PRON
ajfa-15958	7	11	are	be	VERB
ajfa-15958	7	12	a	a	DET
ajfa-15958	7	13	set	set	NOUN
ajfa-15958	7	14	of	of	ADP
ajfa-15958	7	15	obstacles	obstacle	NOUN
ajfa-15958	7	16	that	that	PRON
ajfa-15958	7	17	facing	face	VERB
ajfa-15958	7	18	the	the	DET
ajfa-15958	7	19	adoption	adoption	NOUN
ajfa-15958	7	20	and	and	CCONJ
ajfa-15958	7	21	application	application	NOUN
ajfa-15958	7	22	(	(	PUNCT
ajfa-15958	7	23	abc	abc	PROPN
ajfa-15958	7	24	)	)	PUNCT
ajfa-15958	7	25	system	system	NOUN
ajfa-15958	7	26	in	in	ADP
ajfa-15958	7	27	jordanian	jordanian	ADJ
ajfa-15958	7	28	private	private	ADJ
ajfa-15958	7	29	hospitals	hospital	NOUN
ajfa-15958	7	30	related	relate	VERB
ajfa-15958	7	31	to	to	ADP
ajfa-15958	7	32	management	management	NOUN
ajfa-15958	7	33	,	,	PUNCT
ajfa-15958	7	34	salaries	salary	NOUN
ajfa-15958	7	35	and	and	CCONJ
ajfa-15958	7	36	difficulty	difficulty	NOUN
ajfa-15958	7	37	in	in	ADP
ajfa-15958	7	38	allocating	allocate	VERB
ajfa-15958	7	39	treatment	treatment	NOUN
ajfa-15958	7	40	costs	cost	NOUN
ajfa-15958	7	41	to	to	PART
ajfa-15958	7	42	direct	direct	VERB
ajfa-15958	7	43	and	and	CCONJ
ajfa-15958	7	44	indirect	indirect	ADJ
ajfa-15958	7	45	costs	cost	NOUN
ajfa-15958	7	46	.	.	PUNCT
ajfa-15958	8	1	the	the	DET
ajfa-15958	8	2	study	study	NOUN
ajfa-15958	8	3	recommended	recommend	VERB
ajfa-15958	8	4	attracted	attract	VERB
ajfa-15958	8	5	qualified	qualified	ADJ
ajfa-15958	8	6	and	and	CCONJ
ajfa-15958	8	7	trained	train	VERB
ajfa-15958	8	8	persons	person	NOUN
ajfa-15958	8	9	who	who	PRON
ajfa-15958	8	10	can	can	AUX
ajfa-15958	8	11	apply	apply	VERB
ajfa-15958	8	12	(	(	PUNCT
ajfa-15958	8	13	abc	abc	PROPN
ajfa-15958	8	14	)	)	PUNCT
ajfa-15958	8	15	system	system	NOUN
ajfa-15958	8	16	and	and	CCONJ
ajfa-15958	8	17	connivance	connivance	NOUN
ajfa-15958	8	18	the	the	DET
ajfa-15958	8	19	management	management	NOUN
ajfa-15958	8	20	of	of	ADP
ajfa-15958	8	21	jordanian	jordanian	ADJ
ajfa-15958	8	22	private	private	ADJ
ajfa-15958	8	23	hospitals	hospital	NOUN
ajfa-15958	8	24	of	of	ADP
ajfa-15958	8	25	the	the	DET
ajfa-15958	8	26	visibility	visibility	NOUN
ajfa-15958	8	27	of	of	ADP
ajfa-15958	8	28	apply	apply	VERB
ajfa-15958	8	29	(	(	PUNCT
ajfa-15958	8	30	abc	abc	PROPN
ajfa-15958	8	31	)	)	PUNCT
ajfa-15958	8	32	system	system	NOUN
ajfa-15958	8	33	.	.	PUNCT
ajfa-15958	9	1	keywords	keyword	NOUN
ajfa-15958	9	2	:	:	PUNCT
ajfa-15958	9	3	activity	activity	NOUN
ajfa-15958	9	4	-	-	PUNCT
ajfa-15958	9	5	based	base	VERB
ajfa-15958	9	6	costing	costing	NOUN
ajfa-15958	9	7	,	,	PUNCT
ajfa-15958	9	8	health	health	NOUN
ajfa-15958	9	9	care	care	NOUN
ajfa-15958	9	10	sector	sector	NOUN
ajfa-15958	9	11	,	,	PUNCT
ajfa-15958	9	12	jordanian	jordanian	ADJ
ajfa-15958	9	13	private	private	ADJ
ajfa-15958	9	14	hospitals	hospital	NOUN
ajfa-15958	9	15	,	,	PUNCT
ajfa-15958	9	16	indirect	indirect	ADJ
ajfa-15958	9	17	costs	cost	NOUN
ajfa-15958	9	18	,	,	PUNCT
ajfa-15958	9	19	cost	cost	NOUN
ajfa-15958	9	20	drivers	driver	NOUN
ajfa-15958	9	21	,	,	PUNCT
ajfa-15958	9	22	maximizing	maximize	VERB
ajfa-15958	9	23	profitability	profitability	NOUN
ajfa-15958	9	24	asian	asian	ADJ
ajfa-15958	9	25	journal	journal	NOUN
ajfa-15958	9	26	of	of	ADP
ajfa-15958	9	27	finance	finance	PROPN
ajfa-15958	9	28	&	&	CCONJ
ajfa-15958	9	29	accounting	accounting	PROPN
ajfa-15958	9	30	issn	issn	PROPN
ajfa-15958	9	31	1946	1946	NUM
ajfa-15958	9	32	-	-	PUNCT
ajfa-15958	9	33	052x	052x	NOUN
ajfa-15958	9	34	2020	2020	NUM
ajfa-15958	9	35	,	,	PUNCT
ajfa-15958	9	36	vol	vol	NOUN
ajfa-15958	9	37	.	.	PROPN
ajfa-15958	9	38	12	12	NUM
ajfa-15958	9	39	,	,	PUNCT
ajfa-15958	9	40	no	no	INTJ
ajfa-15958	9	41	.	.	NOUN
ajfa-15958	9	42	1	1	NUM
ajfa-15958	9	43	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-15958	9	44	152	152	NUM
ajfa-15958	9	45	introduction	introduction	NOUN
ajfa-15958	9	46	the	the	DET
ajfa-15958	9	47	health	health	NOUN
ajfa-15958	9	48	services	service	NOUN
ajfa-15958	9	49	sector	sector	NOUN
ajfa-15958	9	50	in	in	ADP
ajfa-15958	9	51	the	the	DET
ajfa-15958	9	52	hashemite	hashemite	ADJ
ajfa-15958	9	53	kingdom	kingdom	NOUN
ajfa-15958	9	54	of	of	ADP
ajfa-15958	9	55	jordan	jordan	PROPN
ajfa-15958	9	56	has	have	AUX
ajfa-15958	9	57	witnessed	witness	VERB
ajfa-15958	9	58	rapid	rapid	ADJ
ajfa-15958	9	59	development	development	NOUN
ajfa-15958	9	60	over	over	ADP
ajfa-15958	9	61	the	the	DET
ajfa-15958	9	62	past	past	ADJ
ajfa-15958	9	63	years	year	NOUN
ajfa-15958	9	64	,	,	PUNCT
ajfa-15958	9	65	and	and	CCONJ
ajfa-15958	9	66	increased	increase	VERB
ajfa-15958	9	67	the	the	DET
ajfa-15958	9	68	ability	ability	NOUN
ajfa-15958	9	69	of	of	ADP
ajfa-15958	9	70	jordanian	jordanian	ADJ
ajfa-15958	9	71	private	private	ADJ
ajfa-15958	9	72	hospitals	hospital	NOUN
ajfa-15958	9	73	,	,	PUNCT
ajfa-15958	9	74	to	to	PART
ajfa-15958	9	75	compete	compete	VERB
ajfa-15958	9	76	in	in	ADP
ajfa-15958	9	77	neighboring	neighboring	NOUN
ajfa-15958	9	78	countries	country	NOUN
ajfa-15958	9	79	.	.	PUNCT
ajfa-15958	10	1	the	the	DET
ajfa-15958	10	2	number	number	NOUN
ajfa-15958	10	3	of	of	ADP
ajfa-15958	10	4	jordanian	jordanian	ADJ
ajfa-15958	10	5	private	private	ADJ
ajfa-15958	10	6	hospitals	hospital	NOUN
ajfa-15958	10	7	(	(	PUNCT
ajfa-15958	10	8	70	70	NUM
ajfa-15958	10	9	)	)	PUNCT
ajfa-15958	10	10	hospitals	hospital	NOUN
ajfa-15958	10	11	,	,	PUNCT
ajfa-15958	10	12	which	which	PRON
ajfa-15958	10	13	is	be	AUX
ajfa-15958	10	14	more	more	ADV
ajfa-15958	10	15	the	the	DET
ajfa-15958	10	16	60	60	NUM
ajfa-15958	10	17	%	%	NOUN
ajfa-15958	10	18	of	of	ADP
ajfa-15958	10	19	number	number	NOUN
ajfa-15958	10	20	of	of	ADP
ajfa-15958	10	21	hospitals	hospital	NOUN
ajfa-15958	10	22	in	in	ADP
ajfa-15958	10	23	jordan	jordan	PROPN
ajfa-15958	10	24	,	,	PUNCT
ajfa-15958	10	25	and	and	CCONJ
ajfa-15958	10	26	employs	employ	VERB
ajfa-15958	10	27	more	more	ADJ
ajfa-15958	10	28	than	than	ADP
ajfa-15958	10	29	35000	35000	NUM
ajfa-15958	10	30	employees	employee	NOUN
ajfa-15958	10	31	,	,	PUNCT
ajfa-15958	10	32	mostly	mostly	ADV
ajfa-15958	10	33	,	,	PUNCT
ajfa-15958	10	34	high	high	ADJ
ajfa-15958	10	35	income	income	NOUN
ajfa-15958	10	36	professionals	professional	NOUN
ajfa-15958	10	37	,	,	PUNCT
ajfa-15958	10	38	and	and	CCONJ
ajfa-15958	10	39	the	the	DET
ajfa-15958	10	40	volume	volume	NOUN
ajfa-15958	10	41	of	of	ADP
ajfa-15958	10	42	investment	investment	NOUN
ajfa-15958	10	43	in	in	ADP
ajfa-15958	10	44	jordanian	jordanian	ADJ
ajfa-15958	10	45	private	private	ADJ
ajfa-15958	10	46	hospitals	hospital	NOUN
ajfa-15958	10	47	more	more	ADJ
ajfa-15958	10	48	than	than	ADP
ajfa-15958	10	49	fourth	fourth	ADJ
ajfa-15958	10	50	billion	billion	NUM
ajfa-15958	10	51	dinars	dinar	NOUN
ajfa-15958	10	52	therefore	therefore	ADV
ajfa-15958	10	53	,	,	PUNCT
ajfa-15958	10	54	jordanian	jordanian	ADJ
ajfa-15958	10	55	private	private	ADJ
ajfa-15958	10	56	is	be	AUX
ajfa-15958	10	57	one	one	NUM
ajfa-15958	10	58	of	of	ADP
ajfa-15958	10	59	the	the	DET
ajfa-15958	10	60	pillars	pillar	NOUN
ajfa-15958	10	61	of	of	ADP
ajfa-15958	10	62	the	the	DET
ajfa-15958	10	63	jordan	jordan	PROPN
ajfa-15958	10	64	economy	economy	PROPN
ajfa-15958	10	65	.	.	PUNCT
ajfa-15958	11	1	due	due	ADP
ajfa-15958	11	2	to	to	ADP
ajfa-15958	11	3	the	the	DET
ajfa-15958	11	4	lack	lack	NOUN
ajfa-15958	11	5	of	of	ADP
ajfa-15958	11	6	capacity	capacity	NOUN
ajfa-15958	11	7	to	to	PART
ajfa-15958	11	8	calculate	calculate	VERB
ajfa-15958	11	9	the	the	DET
ajfa-15958	11	10	cost	cost	NOUN
ajfa-15958	11	11	of	of	ADP
ajfa-15958	11	12	heath	heath	PROPN
ajfa-15958	11	13	services	service	NOUN
ajfa-15958	11	14	due	due	ADP
ajfa-15958	11	15	to	to	ADP
ajfa-15958	11	16	the	the	DET
ajfa-15958	11	17	multiplicity	multiplicity	NOUN
ajfa-15958	11	18	of	of	ADP
ajfa-15958	11	19	health	health	NOUN
ajfa-15958	11	20	services	service	NOUN
ajfa-15958	11	21	the	the	DET
ajfa-15958	11	22	researcher	researcher	NOUN
ajfa-15958	11	23	believes	believe	VERB
ajfa-15958	11	24	that	that	SCONJ
ajfa-15958	11	25	it	it	PRON
ajfa-15958	11	26	is	be	AUX
ajfa-15958	11	27	necessary	necessary	ADJ
ajfa-15958	11	28	to	to	ADP
ajfa-15958	11	29	high	high	ADJ
ajfa-15958	11	30	light	light	NOUN
ajfa-15958	11	31	on	on	ADP
ajfa-15958	11	32	jordanian	jordanian	ADJ
ajfa-15958	11	33	private	private	ADJ
ajfa-15958	11	34	hospitals	hospital	NOUN
ajfa-15958	11	35	to	to	PART
ajfa-15958	11	36	adopting	adopt	VERB
ajfa-15958	11	37	the	the	DET
ajfa-15958	11	38	activity	activity	NOUN
ajfa-15958	11	39	–	–	PUNCT
ajfa-15958	11	40	based	base	VERB
ajfa-15958	11	41	costing	cost	VERB
ajfa-15958	11	42	(	(	PUNCT
ajfa-15958	11	43	abc	abc	PROPN
ajfa-15958	11	44	)	)	PUNCT
ajfa-15958	11	45	because	because	SCONJ
ajfa-15958	11	46	of	of	ADP
ajfa-15958	11	47	accuracy	accuracy	NOUN
ajfa-15958	11	48	(	(	PUNCT
ajfa-15958	11	49	el	el	NOUN
ajfa-15958	11	50	-	-	PUNCT
ajfa-15958	11	51	dalahmeh	dalahmeh	NOUN
ajfa-15958	11	52	2019	2019	NUM
ajfa-15958	11	53	)	)	PUNCT
ajfa-15958	11	54	.	.	PUNCT
ajfa-15958	12	1	problem	problem	NOUN
ajfa-15958	12	2	of	of	ADP
ajfa-15958	12	3	the	the	DET
ajfa-15958	12	4	study	study	NOUN
ajfa-15958	12	5	the	the	DET
ajfa-15958	12	6	problem	problem	NOUN
ajfa-15958	12	7	of	of	ADP
ajfa-15958	12	8	the	the	DET
ajfa-15958	12	9	study	study	NOUN
ajfa-15958	12	10	is	be	AUX
ajfa-15958	12	11	represented	represent	VERB
ajfa-15958	12	12	in	in	ADP
ajfa-15958	12	13	the	the	DET
ajfa-15958	12	14	following	follow	VERB
ajfa-15958	12	15	questions	question	NOUN
ajfa-15958	12	16	:	:	PUNCT
ajfa-15958	12	17	1dose	1dose	NUM
ajfa-15958	12	18	the	the	DET
ajfa-15958	12	19	activity	activity	NOUN
ajfa-15958	12	20	–	–	PUNCT
ajfa-15958	12	21	based	base	VERB
ajfa-15958	12	22	costing	cost	VERB
ajfa-15958	12	23	system	system	NOUN
ajfa-15958	12	24	enable	enable	VERB
ajfa-15958	12	25	jordanian	jordanian	ADJ
ajfa-15958	12	26	private	private	ADJ
ajfa-15958	12	27	hospitals	hospital	NOUN
ajfa-15958	12	28	to	to	PART
ajfa-15958	12	29	reduce	reduce	VERB
ajfa-15958	12	30	health	health	NOUN
ajfa-15958	12	31	services	service	NOUN
ajfa-15958	12	32	costs	cost	NOUN
ajfa-15958	12	33	in	in	ADP
ajfa-15958	12	34	a	a	DET
ajfa-15958	12	35	way	way	NOUN
ajfa-15958	12	36	that	that	SCONJ
ajfa-15958	12	37	maximizing	maximize	VERB
ajfa-15958	12	38	profitability	profitability	NOUN
ajfa-15958	12	39	?	?	PUNCT
ajfa-15958	13	1	2do	2do	ADJ
ajfa-15958	13	2	jordanian	jordanian	ADJ
ajfa-15958	13	3	private	private	ADJ
ajfa-15958	13	4	hospitals	hospital	NOUN
ajfa-15958	13	5	have	have	VERB
ajfa-15958	13	6	infrastructure	infrastructure	NOUN
ajfa-15958	13	7	and	and	CCONJ
ajfa-15958	13	8	capabilities	capability	NOUN
ajfa-15958	13	9	needed	need	VERB
ajfa-15958	13	10	to	to	PART
ajfa-15958	13	11	adopt	adopt	VERB
ajfa-15958	13	12	and	and	CCONJ
ajfa-15958	13	13	apply	apply	VERB
ajfa-15958	13	14	the	the	DET
ajfa-15958	13	15	activitybased	activitybase	VERB
ajfa-15958	13	16	costing	cost	VERB
ajfa-15958	13	17	system	system	NOUN
ajfa-15958	13	18	?	?	PUNCT
ajfa-15958	14	1	3are	3are	NUM
ajfa-15958	14	2	jordanian	jordanian	ADJ
ajfa-15958	14	3	private	private	ADJ
ajfa-15958	14	4	hospitals	hospital	NOUN
ajfa-15958	14	5	facing	face	VERB
ajfa-15958	14	6	obstacles	obstacle	NOUN
ajfa-15958	14	7	in	in	ADP
ajfa-15958	14	8	adopting	adopt	VERB
ajfa-15958	14	9	and	and	CCONJ
ajfa-15958	14	10	applying	apply	VERB
ajfa-15958	14	11	the	the	DET
ajfa-15958	14	12	activity	activity	NOUN
ajfa-15958	14	13	–	–	PUNCT
ajfa-15958	14	14	based	base	VERB
ajfa-15958	14	15	costing	cost	VERB
ajfa-15958	14	16	system	system	NOUN
ajfa-15958	14	17	?	?	PUNCT
ajfa-15958	15	1	importance	importance	NOUN
ajfa-15958	15	2	of	of	ADP
ajfa-15958	15	3	the	the	DET
ajfa-15958	15	4	study	study	NOUN
ajfa-15958	15	5	this	this	DET
ajfa-15958	15	6	study	study	NOUN
ajfa-15958	15	7	derives	derive	VERB
ajfa-15958	15	8	its	its	PRON
ajfa-15958	15	9	importance	importance	NOUN
ajfa-15958	15	10	from	from	ADP
ajfa-15958	15	11	the	the	DET
ajfa-15958	15	12	important	important	ADJ
ajfa-15958	15	13	of	of	ADP
ajfa-15958	15	14	adopting	adopt	VERB
ajfa-15958	15	15	and	and	CCONJ
ajfa-15958	15	16	applying	apply	VERB
ajfa-15958	15	17	the	the	DET
ajfa-15958	15	18	activity	activity	NOUN
ajfa-15958	15	19	based	base	VERB
ajfa-15958	15	20	costing	cost	VERB
ajfa-15958	15	21	system	system	NOUN
ajfa-15958	15	22	in	in	ADP
ajfa-15958	15	23	jordanian	jordanian	ADJ
ajfa-15958	15	24	private	private	ADJ
ajfa-15958	15	25	healthcare	healthcare	NOUN
ajfa-15958	15	26	sector	sector	NOUN
ajfa-15958	15	27	,	,	PUNCT
ajfa-15958	15	28	which	which	PRON
ajfa-15958	15	29	is	be	AUX
ajfa-15958	15	30	the	the	DET
ajfa-15958	15	31	use	use	NOUN
ajfa-15958	15	32	of	of	ADP
ajfa-15958	15	33	modern	modern	ADJ
ajfa-15958	15	34	system	system	NOUN
ajfa-15958	15	35	in	in	ADP
ajfa-15958	15	36	the	the	DET
ajfa-15958	15	37	allocation	allocation	NOUN
ajfa-15958	15	38	of	of	ADP
ajfa-15958	15	39	treatment	treatment	NOUN
ajfa-15958	15	40	costs	cost	NOUN
ajfa-15958	15	41	in	in	ADP
ajfa-15958	15	42	jordanian	jordanian	ADJ
ajfa-15958	15	43	private	private	ADJ
ajfa-15958	15	44	hospitals	hospital	NOUN
ajfa-15958	15	45	.	.	PUNCT
ajfa-15958	16	1	activity	activity	NOUN
ajfa-15958	16	2	basedcosting	basedcoste	VERB
ajfa-15958	16	3	system	system	NOUN
ajfa-15958	16	4	(	(	PUNCT
ajfa-15958	16	5	abc	abc	PROPN
ajfa-15958	16	6	)	)	PUNCT
ajfa-15958	16	7	considering	consider	VERB
ajfa-15958	16	8	enormous	enormous	ADJ
ajfa-15958	16	9	technical	technical	ADJ
ajfa-15958	16	10	development	development	NOUN
ajfa-15958	16	11	witnesses	witness	NOUN
ajfa-15958	16	12	in	in	ADP
ajfa-15958	16	13	the	the	DET
ajfa-15958	16	14	industrial	industrial	ADJ
ajfa-15958	16	15	sector	sector	NOUN
ajfa-15958	16	16	in	in	ADP
ajfa-15958	16	17	the	the	DET
ajfa-15958	16	18	world	world	NOUN
ajfa-15958	16	19	in	in	ADP
ajfa-15958	16	20	general	general	ADJ
ajfa-15958	16	21	.	.	PUNCT
ajfa-15958	17	1	this	this	DET
ajfa-15958	17	2	system	system	NOUN
ajfa-15958	17	3	has	have	AUX
ajfa-15958	17	4	proven	prove	VERB
ajfa-15958	17	5	its	its	PRON
ajfa-15958	17	6	ability	ability	NOUN
ajfa-15958	17	7	to	to	PART
ajfa-15958	17	8	reduce	reduce	VERB
ajfa-15958	17	9	indirect	indirect	ADJ
ajfa-15958	17	10	industrial	industrial	ADJ
ajfa-15958	17	11	costs	cost	NOUN
ajfa-15958	17	12	in	in	ADP
ajfa-15958	17	13	the	the	DET
ajfa-15958	17	14	industrial	industrial	ADJ
ajfa-15958	17	15	sector	sector	NOUN
ajfa-15958	17	16	and	and	CCONJ
ajfa-15958	17	17	to	to	ADP
ajfa-15958	17	18	its	its	PRON
ajfa-15958	17	19	accuracy	accuracy	NOUN
ajfa-15958	17	20	of	of	ADP
ajfa-15958	17	21	information	information	NOUN
ajfa-15958	17	22	,	,	PUNCT
ajfa-15958	17	23	which	which	PRON
ajfa-15958	17	24	helps	help	VERB
ajfa-15958	17	25	management	management	NOUN
ajfa-15958	17	26	to	to	PART
ajfa-15958	17	27	make	make	VERB
ajfa-15958	17	28	rational	rational	ADJ
ajfa-15958	17	29	decisions	decision	NOUN
ajfa-15958	17	30	in	in	ADP
ajfa-15958	17	31	pricing	pricing	NOUN
ajfa-15958	17	32	services	service	NOUN
ajfa-15958	17	33	and	and	CCONJ
ajfa-15958	17	34	this	this	PRON
ajfa-15958	17	35	is	be	AUX
ajfa-15958	17	36	what	what	PRON
ajfa-15958	17	37	prompted	prompt	VERB
ajfa-15958	17	38	the	the	DET
ajfa-15958	17	39	researcher	researcher	NOUN
ajfa-15958	17	40	to	to	PART
ajfa-15958	17	41	conduct	conduct	VERB
ajfa-15958	17	42	this	this	DET
ajfa-15958	17	43	study	study	NOUN
ajfa-15958	17	44	in	in	ADP
ajfa-15958	17	45	jordanian	jordanian	ADJ
ajfa-15958	17	46	private	private	ADJ
ajfa-15958	17	47	healthcare	healthcare	NOUN
ajfa-15958	17	48	sector	sector	NOUN
ajfa-15958	17	49	.	.	PUNCT
ajfa-15958	18	1	objectives	objective	NOUN
ajfa-15958	18	2	of	of	ADP
ajfa-15958	18	3	the	the	DET
ajfa-15958	18	4	study	study	NOUN
ajfa-15958	18	5	the	the	DET
ajfa-15958	18	6	main	main	ADJ
ajfa-15958	18	7	objectives	objective	NOUN
ajfa-15958	18	8	of	of	ADP
ajfa-15958	18	9	the	the	DET
ajfa-15958	18	10	study	study	NOUN
ajfa-15958	18	11	are	be	AUX
ajfa-15958	18	12	represented	represent	VERB
ajfa-15958	18	13	in	in	ADP
ajfa-15958	18	14	the	the	DET
ajfa-15958	18	15	following	following	NOUN
ajfa-15958	18	16	:	:	PUNCT
ajfa-15958	19	1	1stating	1state	VERB
ajfa-15958	19	2	the	the	DET
ajfa-15958	19	3	role	role	NOUN
ajfa-15958	19	4	of	of	ADP
ajfa-15958	19	5	activity	activity	NOUN
ajfa-15958	19	6	–	–	PUNCT
ajfa-15958	19	7	based	base	VERB
ajfa-15958	19	8	costing	cost	VERB
ajfa-15958	19	9	system	system	NOUN
ajfa-15958	19	10	in	in	ADP
ajfa-15958	19	11	maximizing	maximize	VERB
ajfa-15958	19	12	profitability	profitability	NOUN
ajfa-15958	19	13	in	in	ADP
ajfa-15958	19	14	jordanian	jordanian	ADJ
ajfa-15958	19	15	private	private	ADJ
ajfa-15958	19	16	hospitals	hospital	NOUN
ajfa-15958	19	17	.	.	PUNCT
ajfa-15958	20	1	2showing	2showe	VERB
ajfa-15958	20	2	the	the	DET
ajfa-15958	20	3	availability	availability	NOUN
ajfa-15958	20	4	of	of	ADP
ajfa-15958	20	5	infrastructure	infrastructure	NOUN
ajfa-15958	20	6	and	and	CCONJ
ajfa-15958	20	7	capabilities	capability	NOUN
ajfa-15958	20	8	needed	need	VERB
ajfa-15958	20	9	to	to	PART
ajfa-15958	20	10	adopt	adopt	VERB
ajfa-15958	20	11	and	and	CCONJ
ajfa-15958	20	12	apply	apply	VERB
ajfa-15958	20	13	the	the	DET
ajfa-15958	20	14	activity	activity	NOUN
ajfa-15958	20	15	–	–	PUNCT
ajfa-15958	20	16	based	base	VERB
ajfa-15958	20	17	costing	cost	VERB
ajfa-15958	20	18	system	system	NOUN
ajfa-15958	20	19	in	in	ADP
ajfa-15958	20	20	jordanian	jordanian	ADJ
ajfa-15958	20	21	private	private	ADJ
ajfa-15958	20	22	hospitals	hospital	NOUN
ajfa-15958	20	23	.	.	PUNCT
ajfa-15958	21	1	asian	asian	ADJ
ajfa-15958	21	2	journal	journal	PROPN
ajfa-15958	21	3	of	of	ADP
ajfa-15958	21	4	finance	finance	PROPN
ajfa-15958	21	5	&	&	CCONJ
ajfa-15958	21	6	accounting	accounting	PROPN
ajfa-15958	21	7	issn	issn	PROPN
ajfa-15958	21	8	1946	1946	NUM
ajfa-15958	21	9	-	-	PUNCT
ajfa-15958	21	10	052x	052x	NOUN
ajfa-15958	21	11	2020	2020	NUM
ajfa-15958	21	12	,	,	PUNCT
ajfa-15958	21	13	vol	vol	NOUN
ajfa-15958	21	14	.	.	PROPN
ajfa-15958	21	15	12	12	NUM
ajfa-15958	21	16	,	,	PUNCT
ajfa-15958	21	17	no	no	INTJ
ajfa-15958	21	18	.	.	NOUN
ajfa-15958	21	19	1	1	NUM
ajfa-15958	21	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-15958	21	21	153	153	NUM
ajfa-15958	21	22	3identifying	3identifying	NUM
ajfa-15958	21	23	the	the	DET
ajfa-15958	21	24	obstacles	obstacle	NOUN
ajfa-15958	21	25	that	that	PRON
ajfa-15958	21	26	facing	face	VERB
ajfa-15958	21	27	jordanian	jordanian	ADJ
ajfa-15958	21	28	private	private	ADJ
ajfa-15958	21	29	hospitals	hospital	NOUN
ajfa-15958	21	30	in	in	ADP
ajfa-15958	21	31	adopting	adopt	VERB
ajfa-15958	21	32	and	and	CCONJ
ajfa-15958	21	33	applying	apply	VERB
ajfa-15958	21	34	activity	activity	NOUN
ajfa-15958	21	35	–	–	PUNCT
ajfa-15958	21	36	based	base	VERB
ajfa-15958	21	37	costing	costing	NOUN
ajfa-15958	21	38	.	.	PUNCT
ajfa-15958	22	1	hypotheses	hypothesis	NOUN
ajfa-15958	22	2	of	of	ADP
ajfa-15958	22	3	the	the	DET
ajfa-15958	22	4	study	study	NOUN
ajfa-15958	22	5	based	base	VERB
ajfa-15958	22	6	on	on	ADP
ajfa-15958	22	7	the	the	DET
ajfa-15958	22	8	question	question	NOUN
ajfa-15958	22	9	of	of	ADP
ajfa-15958	22	10	the	the	DET
ajfa-15958	22	11	study	study	NOUN
ajfa-15958	22	12	's	's	PART
ajfa-15958	22	13	problem	problem	NOUN
ajfa-15958	22	14	the	the	DET
ajfa-15958	22	15	following	follow	VERB
ajfa-15958	22	16	hypotheses	hypothesis	NOUN
ajfa-15958	22	17	are	be	AUX
ajfa-15958	22	18	formulated	formulate	VERB
ajfa-15958	22	19	:	:	PUNCT
ajfa-15958	22	20	ho1	ho1	NOUN
ajfa-15958	22	21	:	:	PUNCT
ajfa-15958	22	22	the	the	DET
ajfa-15958	22	23	application	application	NOUN
ajfa-15958	22	24	of	of	ADP
ajfa-15958	22	25	abc	abc	PROPN
ajfa-15958	22	26	system	system	NOUN
ajfa-15958	22	27	does	do	AUX
ajfa-15958	22	28	not	not	PART
ajfa-15958	22	29	enable	enable	VERB
ajfa-15958	22	30	private	private	ADJ
ajfa-15958	22	31	hospitals	hospital	NOUN
ajfa-15958	22	32	in	in	ADP
ajfa-15958	22	33	jordan	jordan	PROPN
ajfa-15958	22	34	to	to	PART
ajfa-15958	22	35	reduce	reduce	VERB
ajfa-15958	22	36	the	the	DET
ajfa-15958	22	37	cost	cost	NOUN
ajfa-15958	22	38	of	of	ADP
ajfa-15958	22	39	health	health	NOUN
ajfa-15958	22	40	services	service	NOUN
ajfa-15958	22	41	in	in	ADP
ajfa-15958	22	42	away	away	ADV
ajfa-15958	22	43	that	that	PRON
ajfa-15958	22	44	maximizes	maximize	VERB
ajfa-15958	22	45	profitability	profitability	NOUN
ajfa-15958	22	46	.	.	PUNCT
ajfa-15958	23	1	ho2	ho2	NOUN
ajfa-15958	23	2	:	:	PUNCT
ajfa-15958	23	3	the	the	DET
ajfa-15958	23	4	infrastructure	infrastructure	NOUN
ajfa-15958	23	5	and	and	CCONJ
ajfa-15958	23	6	capability	capability	NOUN
ajfa-15958	23	7	needed	need	VERB
ajfa-15958	23	8	to	to	PART
ajfa-15958	23	9	apply	apply	VERB
ajfa-15958	23	10	the	the	DET
ajfa-15958	23	11	activity	activity	NOUN
ajfa-15958	23	12	–	–	PUNCT
ajfa-15958	23	13	based	base	VERB
ajfa-15958	23	14	costing	cost	VERB
ajfa-15958	23	15	system	system	NOUN
ajfa-15958	23	16	are	be	AUX
ajfa-15958	23	17	not	not	PART
ajfa-15958	23	18	available	available	ADJ
ajfa-15958	23	19	in	in	ADP
ajfa-15958	23	20	the	the	DET
ajfa-15958	23	21	jordanian	jordanian	ADJ
ajfa-15958	23	22	private	private	ADJ
ajfa-15958	23	23	hospitals	hospital	NOUN
ajfa-15958	23	24	.	.	PUNCT
ajfa-15958	24	1	ho3	ho3	NOUN
ajfa-15958	24	2	:	:	PUNCT
ajfa-15958	24	3	there	there	PRON
ajfa-15958	24	4	are	be	VERB
ajfa-15958	24	5	no	no	DET
ajfa-15958	24	6	obstacle	obstacle	NOUN
ajfa-15958	24	7	that	that	SCONJ
ajfa-15958	24	8	facing	face	VERB
ajfa-15958	24	9	the	the	DET
ajfa-15958	24	10	jordanian	jordanian	ADJ
ajfa-15958	24	11	private	private	ADJ
ajfa-15958	24	12	hospitals	hospital	NOUN
ajfa-15958	24	13	in	in	ADP
ajfa-15958	24	14	the	the	DET
ajfa-15958	24	15	applying	applying	NOUN
ajfa-15958	24	16	of	of	ADP
ajfa-15958	24	17	activity	activity	NOUN
ajfa-15958	24	18	based	base	VERB
ajfa-15958	24	19	costing	cost	VERB
ajfa-15958	24	20	system	system	NOUN
ajfa-15958	24	21	.	.	PUNCT
ajfa-15958	25	1	theoretical	theoretical	ADJ
ajfa-15958	25	2	framework	framework	NOUN
ajfa-15958	25	3	a	a	DET
ajfa-15958	25	4	cost	cost	NOUN
ajfa-15958	25	5	–	–	PUNCT
ajfa-15958	25	6	based	base	VERB
ajfa-15958	25	7	system	system	NOUN
ajfa-15958	25	8	of	of	ADP
ajfa-15958	25	9	activities	activity	NOUN
ajfa-15958	25	10	emerged	emerge	VERB
ajfa-15958	25	11	in	in	ADP
ajfa-15958	25	12	1949	1949	NUM
ajfa-15958	25	13	when	when	SCONJ
ajfa-15958	25	14	(	(	PUNCT
ajfa-15958	25	15	goetz	goetz	PROPN
ajfa-15958	25	16	)	)	PUNCT
ajfa-15958	25	17	defended	defend	VERB
ajfa-15958	25	18	the	the	DET
ajfa-15958	25	19	principle	principle	NOUN
ajfa-15958	25	20	of	of	ADP
ajfa-15958	25	21	the	the	DET
ajfa-15958	25	22	system	system	NOUN
ajfa-15958	25	23	,	,	PUNCT
ajfa-15958	25	24	and	and	CCONJ
ajfa-15958	25	25	pointed	point	VERB
ajfa-15958	25	26	out	out	ADP
ajfa-15958	25	27	,	,	PUNCT
ajfa-15958	25	28	that	that	SCONJ
ajfa-15958	25	29	each	each	DET
ajfa-15958	25	30	indirect	indirect	ADJ
ajfa-15958	25	31	cost	cost	NOUN
ajfa-15958	25	32	complex	complex	NOUN
ajfa-15958	25	33	should	should	AUX
ajfa-15958	25	34	be	be	AUX
ajfa-15958	25	35	homogeneous	homogeneous	ADJ
ajfa-15958	25	36	and	and	CCONJ
ajfa-15958	25	37	that	that	SCONJ
ajfa-15958	25	38	each	each	DET
ajfa-15958	25	39	complex	complex	NOUN
ajfa-15958	25	40	could	could	AUX
ajfa-15958	25	41	change	change	VERB
ajfa-15958	25	42	with	with	ADP
ajfa-15958	25	43	the	the	DET
ajfa-15958	25	44	change	change	NOUN
ajfa-15958	25	45	of	of	ADP
ajfa-15958	25	46	certain	certain	ADJ
ajfa-15958	25	47	process	process	NOUN
ajfa-15958	25	48	,	,	PUNCT
ajfa-15958	25	49	indicating	indicate	VERB
ajfa-15958	25	50	the	the	DET
ajfa-15958	25	51	casual	casual	ADJ
ajfa-15958	25	52	relation	relation	NOUN
ajfa-15958	25	53	ship	ship	NOUN
ajfa-15958	25	54	between	between	ADP
ajfa-15958	25	55	cost	cost	NOUN
ajfa-15958	25	56	complex	complex	NOUN
ajfa-15958	25	57	and	and	CCONJ
ajfa-15958	25	58	activities	activity	NOUN
ajfa-15958	25	59	(	(	PUNCT
ajfa-15958	25	60	dury	dury	NOUN
ajfa-15958	25	61	,	,	PUNCT
ajfa-15958	25	62	2002	2002	NUM
ajfa-15958	25	63	)	)	PUNCT
ajfa-15958	25	64	.	.	PUNCT
ajfa-15958	26	1	in	in	ADP
ajfa-15958	26	2	the	the	DET
ajfa-15958	26	3	late	late	ADJ
ajfa-15958	26	4	1985s	1985	NOUN
ajfa-15958	26	5	and	and	CCONJ
ajfa-15958	26	6	early	early	ADJ
ajfa-15958	26	7	1990s	1990	NOUN
ajfa-15958	26	8	,	,	PUNCT
ajfa-15958	26	9	the	the	DET
ajfa-15958	26	10	activity	activity	NOUN
ajfa-15958	26	11	–	–	PUNCT
ajfa-15958	26	12	based	base	VERB
ajfa-15958	26	13	costing	cost	VERB
ajfa-15958	26	14	system	system	NOUN
ajfa-15958	26	15	(	(	PUNCT
ajfa-15958	26	16	abc	abc	PROPN
ajfa-15958	26	17	)	)	PUNCT
ajfa-15958	26	18	attracted	attract	VERB
ajfa-15958	26	19	the	the	DET
ajfa-15958	26	20	attention	attention	NOUN
ajfa-15958	26	21	of	of	ADP
ajfa-15958	26	22	researcher	researcher	NOUN
ajfa-15958	26	23	and	and	CCONJ
ajfa-15958	26	24	academics	academic	NOUN
ajfa-15958	26	25	due	due	ADJ
ajfa-15958	26	26	to	to	ADP
ajfa-15958	26	27	overcoming	overcome	VERB
ajfa-15958	26	28	the	the	DET
ajfa-15958	26	29	problems	problem	NOUN
ajfa-15958	26	30	arising	arise	VERB
ajfa-15958	26	31	from	from	ADP
ajfa-15958	26	32	the	the	DET
ajfa-15958	26	33	use	use	NOUN
ajfa-15958	26	34	of	of	ADP
ajfa-15958	26	35	traditional	traditional	ADJ
ajfa-15958	26	36	costing	cost	VERB
ajfa-15958	26	37	systems	system	NOUN
ajfa-15958	26	38	.	.	PUNCT
ajfa-15958	27	1	the	the	DET
ajfa-15958	27	2	(	(	PUNCT
ajfa-15958	27	3	abc	abc	PROPN
ajfa-15958	27	4	)	)	PUNCT
ajfa-15958	27	5	was	be	AUX
ajfa-15958	27	6	implemented	implement	VERB
ajfa-15958	27	7	in	in	ADP
ajfa-15958	27	8	a	a	DET
ajfa-15958	27	9	large	large	ADJ
ajfa-15958	27	10	number	number	NOUN
ajfa-15958	27	11	of	of	ADP
ajfa-15958	27	12	factories	factory	NOUN
ajfa-15958	27	13	and	and	CCONJ
ajfa-15958	27	14	companies	company	NOUN
ajfa-15958	27	15	,	,	PUNCT
ajfa-15958	27	16	and	and	CCONJ
ajfa-15958	27	17	the	the	DET
ajfa-15958	27	18	system	system	NOUN
ajfa-15958	27	19	of	of	ADP
ajfa-15958	27	20	(	(	PUNCT
ajfa-15958	27	21	abc	abc	PROPN
ajfa-15958	27	22	)	)	PUNCT
ajfa-15958	27	23	proved	prove	VERB
ajfa-15958	27	24	its	its	PRON
ajfa-15958	27	25	ability	ability	NOUN
ajfa-15958	27	26	to	to	PART
ajfa-15958	27	27	reduce	reduce	VERB
ajfa-15958	27	28	costs	cost	NOUN
ajfa-15958	27	29	(	(	PUNCT
ajfa-15958	27	30	cooper	cooper	PROPN
ajfa-15958	27	31	&	&	CCONJ
ajfa-15958	27	32	kaplan	kaplan	PROPN
ajfa-15958	27	33	1991	1991	NUM
ajfa-15958	27	34	,	,	PUNCT
ajfa-15958	27	35	pp	pp	ADP
ajfa-15958	27	36	130	130	NUM
ajfa-15958	27	37	-135	-135	NOUN
ajfa-15958	27	38	)	)	PUNCT
ajfa-15958	27	39	.	.	PUNCT
ajfa-15958	28	1	activity	activity	NOUN
ajfa-15958	28	2	–	–	PUNCT
ajfa-15958	28	3	based	base	VERB
ajfa-15958	28	4	costing	cost	VERB
ajfa-15958	28	5	system	system	NOUN
ajfa-15958	28	6	(	(	PUNCT
ajfa-15958	28	7	abc	abc	PROPN
ajfa-15958	28	8	)	)	PUNCT
ajfa-15958	28	9	was	be	AUX
ajfa-15958	28	10	defined	define	VERB
ajfa-15958	28	11	by	by	ADP
ajfa-15958	28	12	(	(	PUNCT
ajfa-15958	28	13	horngren	horngren	PROPN
ajfa-15958	28	14	,	,	PUNCT
ajfa-15958	28	15	et	et	NOUN
ajfa-15958	28	16	al	al	PROPN
ajfa-15958	28	17	2005	2005	NUM
ajfa-15958	28	18	)	)	PUNCT
ajfa-15958	28	19	as	as	ADP
ajfa-15958	28	20	the	the	DET
ajfa-15958	28	21	system	system	NOUN
ajfa-15958	28	22	which	which	PRON
ajfa-15958	28	23	works	work	VERB
ajfa-15958	28	24	on	on	ADP
ajfa-15958	28	25	assembling	assemble	VERB
ajfa-15958	28	26	the	the	DET
ajfa-15958	28	27	manufacturing	manufacturing	NOUN
ajfa-15958	28	28	overhead	overhead	NOUN
ajfa-15958	28	29	costs	cost	NOUN
ajfa-15958	28	30	for	for	ADP
ajfa-15958	28	31	each	each	DET
ajfa-15958	28	32	drivers	driver	NOUN
ajfa-15958	28	33	on	on	ADP
ajfa-15958	28	34	products	product	NOUN
ajfa-15958	28	35	(	(	PUNCT
ajfa-15958	28	36	horngren	horngren	NOUN
ajfa-15958	28	37	2005	2005	NUM
ajfa-15958	28	38	:	:	PUNCT
ajfa-15958	28	39	131	131	NUM
ajfa-15958	28	40	)	)	PUNCT
ajfa-15958	28	41	.	.	PUNCT
ajfa-15958	29	1	also	also	ADV
ajfa-15958	29	2	,	,	PUNCT
ajfa-15958	29	3	defined	define	VERB
ajfa-15958	29	4	by	by	ADP
ajfa-15958	29	5	(	(	PUNCT
ajfa-15958	29	6	el	el	NOUN
ajfa-15958	29	7	-	-	PUNCT
ajfa-15958	29	8	dalahmeh	dalahmeh	NOUN
ajfa-15958	29	9	,	,	PUNCT
ajfa-15958	29	10	2019	2019	NUM
ajfa-15958	29	11	)	)	PUNCT
ajfa-15958	29	12	activity	activity	NOUN
ajfa-15958	29	13	–	–	PUNCT
ajfa-15958	29	14	based	base	VERB
ajfa-15958	29	15	system	system	NOUN
ajfa-15958	29	16	costing	cost	VERB
ajfa-15958	29	17	as	as	ADP
ajfa-15958	29	18	managerial	managerial	ADJ
ajfa-15958	29	19	accounting	accounting	NOUN
ajfa-15958	29	20	method	method	NOUN
ajfa-15958	29	21	that	that	PRON
ajfa-15958	29	22	allocate	allocate	VERB
ajfa-15958	29	23	indirect	indirect	ADJ
ajfa-15958	29	24	overhead	overhead	ADJ
ajfa-15958	29	25	costs	cost	NOUN
ajfa-15958	29	26	to	to	ADP
ajfa-15958	29	27	activities	activity	NOUN
ajfa-15958	29	28	and	and	CCONJ
ajfa-15958	29	29	the	the	DET
ajfa-15958	29	30	assigns	assign	NOUN
ajfa-15958	29	31	them	they	PRON
ajfa-15958	29	32	to	to	PART
ajfa-15958	29	33	objects	object	NOUN
ajfa-15958	29	34	.	.	PUNCT
ajfa-15958	29	35	benefits	benefit	NOUN
ajfa-15958	29	36	of	of	ADP
ajfa-15958	29	37	activity	activity	NOUN
ajfa-15958	29	38	–	–	PUNCT
ajfa-15958	29	39	based	base	VERB
ajfa-15958	29	40	system	system	NOUN
ajfa-15958	29	41	(	(	PUNCT
ajfa-15958	29	42	abc	abc	PROPN
ajfa-15958	29	43	)	)	PUNCT
ajfa-15958	29	44	1	1	NUM
ajfa-15958	29	45	in	in	ADP
ajfa-15958	29	46	planning	planning	NOUN
ajfa-15958	29	47	:	:	PUNCT
ajfa-15958	29	48	activity	activity	NOUN
ajfa-15958	29	49	–	–	PUNCT
ajfa-15958	29	50	based	base	VERB
ajfa-15958	29	51	costing	cost	VERB
ajfa-15958	29	52	system	system	NOUN
ajfa-15958	29	53	benefit	benefit	VERB
ajfa-15958	29	54	the	the	DET
ajfa-15958	29	55	administration	administration	NOUN
ajfa-15958	29	56	in	in	ADP
ajfa-15958	29	57	the	the	DET
ajfa-15958	29	58	planning	planning	NOUN
ajfa-15958	29	59	,	,	PUNCT
ajfa-15958	29	60	where	where	SCONJ
ajfa-15958	29	61	activity	activity	NOUN
ajfa-15958	29	62	–	–	PUNCT
ajfa-15958	29	63	based	base	VERB
ajfa-15958	29	64	system	system	NOUN
ajfa-15958	29	65	enables	enable	VERB
ajfa-15958	29	66	the	the	DET
ajfa-15958	29	67	study	study	NOUN
ajfa-15958	29	68	of	of	ADP
ajfa-15958	29	69	each	each	DET
ajfa-15958	29	70	activity	activity	NOUN
ajfa-15958	29	71	performed	perform	VERB
ajfa-15958	29	72	by	by	ADP
ajfa-15958	29	73	the	the	DET
ajfa-15958	29	74	enterprise	enterprise	NOUN
ajfa-15958	29	75	independently	independently	ADV
ajfa-15958	29	76	and	and	CCONJ
ajfa-15958	29	77	bread	bread	NOUN
ajfa-15958	29	78	winner	winner	NOUN
ajfa-15958	29	79	can	can	AUX
ajfa-15958	29	80	divide	divide	VERB
ajfa-15958	29	81	activity	activity	NOUN
ajfa-15958	29	82	into	into	ADP
ajfa-15958	29	83	aactivity	aactivity	NOUN
ajfa-15958	29	84	add	add	VERB
ajfa-15958	29	85	value	value	NOUN
ajfa-15958	29	86	to	to	ADP
ajfa-15958	29	87	the	the	DET
ajfa-15958	29	88	product	product	NOUN
ajfa-15958	29	89	and	and	CCONJ
ajfa-15958	29	90	these	these	DET
ajfa-15958	29	91	kind	kind	NOUN
ajfa-15958	29	92	of	of	ADP
ajfa-15958	29	93	activities	activity	NOUN
ajfa-15958	29	94	must	must	AUX
ajfa-15958	29	95	be	be	AUX
ajfa-15958	29	96	taken	take	VERB
ajfa-15958	29	97	care	care	NOUN
ajfa-15958	29	98	of	of	ADP
ajfa-15958	29	99	and	and	CCONJ
ajfa-15958	29	100	developed	develop	VERB
ajfa-15958	29	101	.	.	PUNCT
ajfa-15958	30	1	b	b	X
ajfa-15958	30	2	-activities	-activitie	NOUN
ajfa-15958	30	3	do	do	AUX
ajfa-15958	30	4	not	not	PART
ajfa-15958	30	5	add	add	VERB
ajfa-15958	30	6	value	value	NOUN
ajfa-15958	30	7	to	to	ADP
ajfa-15958	30	8	the	the	DET
ajfa-15958	30	9	product	product	NOUN
ajfa-15958	30	10	,	,	PUNCT
ajfa-15958	30	11	and	and	CCONJ
ajfa-15958	30	12	this	this	DET
ajfa-15958	30	13	disposed	dispose	VERB
ajfa-15958	30	14	of	of	ADP
ajfa-15958	30	15	or	or	CCONJ
ajfa-15958	30	16	reduced	reduce	VERB
ajfa-15958	30	17	to	to	ADP
ajfa-15958	30	18	a	a	DET
ajfa-15958	30	19	minimum	minimum	NOUN
ajfa-15958	30	20	.	.	PUNCT
ajfa-15958	31	1	2	2	NUM
ajfa-15958	31	2	in	in	ADP
ajfa-15958	31	3	controlling	control	VERB
ajfa-15958	31	4	:	:	PUNCT
ajfa-15958	31	5	activity	activity	NOUN
ajfa-15958	31	6	–	–	PUNCT
ajfa-15958	31	7	based	base	VERB
ajfa-15958	31	8	costing	cost	VERB
ajfa-15958	31	9	system	system	NOUN
ajfa-15958	31	10	play	play	VERB
ajfa-15958	31	11	an	an	DET
ajfa-15958	31	12	active	active	ADJ
ajfa-15958	31	13	role	role	NOUN
ajfa-15958	31	14	in	in	ADP
ajfa-15958	31	15	controlling	control	VERB
ajfa-15958	31	16	cost	cost	NOUN
ajfa-15958	31	17	elements	element	NOUN
ajfa-15958	31	18	,	,	PUNCT
ajfa-15958	31	19	where	where	SCONJ
ajfa-15958	31	20	the	the	DET
ajfa-15958	31	21	practice	practice	NOUN
ajfa-15958	31	22	control	control	NOUN
ajfa-15958	31	23	,	,	PUNCT
ajfa-15958	31	24	over	over	ADP
ajfa-15958	31	25	the	the	DET
ajfa-15958	31	26	level	level	NOUN
ajfa-15958	31	27	of	of	ADP
ajfa-15958	31	28	activities	activity	NOUN
ajfa-15958	31	29	rather	rather	ADV
ajfa-15958	31	30	than	than	ADP
ajfa-15958	31	31	the	the	DET
ajfa-15958	31	32	final	final	ADJ
ajfa-15958	31	33	product	product	NOUN
ajfa-15958	31	34	level	level	NOUN
ajfa-15958	31	35	,	,	PUNCT
ajfa-15958	31	36	as	as	ADP
ajfa-15958	31	37	in	in	ADP
ajfa-15958	31	38	traditional	traditional	ADJ
ajfa-15958	31	39	cost	cost	NOUN
ajfa-15958	31	40	system	system	NOUN
ajfa-15958	31	41	,	,	PUNCT
ajfa-15958	31	42	enabling	enable	VERB
ajfa-15958	31	43	to	to	PART
ajfa-15958	31	44	measure	measure	VERB
ajfa-15958	31	45	cost	cost	NOUN
ajfa-15958	31	46	of	of	ADP
ajfa-15958	31	47	production	production	NOUN
ajfa-15958	31	48	and	and	CCONJ
ajfa-15958	31	49	analyze	analyze	NOUN
ajfa-15958	31	50	profitability	profitability	NOUN
ajfa-15958	31	51	.	.	PUNCT
ajfa-15958	32	1	3	3	NUM
ajfa-15958	32	2	in	in	ADP
ajfa-15958	32	3	decision	decision	NOUN
ajfa-15958	32	4	making	making	NOUN
ajfa-15958	32	5	:	:	PUNCT
ajfa-15958	32	6	activity	activity	NOUN
ajfa-15958	32	7	–	–	PUNCT
ajfa-15958	32	8	based	base	VERB
ajfa-15958	32	9	costing	cost	VERB
ajfa-15958	32	10	system	system	NOUN
ajfa-15958	32	11	assist	assist	VERB
ajfa-15958	32	12	administration	administration	NOUN
ajfa-15958	32	13	in	in	ADP
ajfa-15958	32	14	making	make	VERB
ajfa-15958	32	15	pricing	pricing	NOUN
ajfa-15958	32	16	decisions	decision	NOUN
ajfa-15958	32	17	because	because	SCONJ
ajfa-15958	32	18	company	company	NOUN
ajfa-15958	32	19	will	will	AUX
ajfa-15958	32	20	be	be	AUX
ajfa-15958	32	21	in	in	ADP
ajfa-15958	32	22	a	a	DET
ajfa-15958	32	23	competitive	competitive	ADJ
ajfa-15958	32	24	position	position	NOUN
ajfa-15958	32	25	,	,	PUNCT
ajfa-15958	32	26	because	because	SCONJ
ajfa-15958	32	27	the	the	DET
ajfa-15958	32	28	costs	cost	NOUN
ajfa-15958	32	29	of	of	ADP
ajfa-15958	32	30	its	its	PRON
ajfa-15958	32	31	product	product	NOUN
ajfa-15958	32	32	and	and	CCONJ
ajfa-15958	32	33	services	service	NOUN
ajfa-15958	32	34	are	be	AUX
ajfa-15958	32	35	precisely	precisely	ADV
ajfa-15958	32	36	defined	define	VERB
ajfa-15958	32	37	.	.	PUNCT
ajfa-15958	33	1	asian	asian	ADJ
ajfa-15958	33	2	journal	journal	PROPN
ajfa-15958	33	3	of	of	ADP
ajfa-15958	33	4	finance	finance	PROPN
ajfa-15958	33	5	&	&	CCONJ
ajfa-15958	33	6	accounting	accounting	PROPN
ajfa-15958	33	7	issn	issn	PROPN
ajfa-15958	33	8	1946	1946	NUM
ajfa-15958	33	9	-	-	PUNCT
ajfa-15958	33	10	052x	052x	NOUN
ajfa-15958	33	11	2020	2020	NUM
ajfa-15958	33	12	,	,	PUNCT
ajfa-15958	33	13	vol	vol	NOUN
ajfa-15958	33	14	.	.	PROPN
ajfa-15958	33	15	12	12	NUM
ajfa-15958	33	16	,	,	PUNCT
ajfa-15958	33	17	no	no	INTJ
ajfa-15958	33	18	.	.	NOUN
ajfa-15958	33	19	1	1	NUM
ajfa-15958	33	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-15958	33	21	154	154	NUM
ajfa-15958	33	22	criticism	criticism	NOUN
ajfa-15958	33	23	of	of	ADP
ajfa-15958	33	24	activity	activity	NOUN
ajfa-15958	33	25	–	–	PUNCT
ajfa-15958	33	26	based	base	VERB
ajfa-15958	33	27	costing	cost	VERB
ajfa-15958	33	28	system	system	NOUN
ajfa-15958	33	29	:	:	PUNCT
ajfa-15958	33	30	1activity	1activity	NUM
ajfa-15958	33	31	–	–	PUNCT
ajfa-15958	33	32	based	base	VERB
ajfa-15958	33	33	costing	cost	VERB
ajfa-15958	33	34	system	system	NOUN
ajfa-15958	33	35	is	be	AUX
ajfa-15958	33	36	a	a	DET
ajfa-15958	33	37	process	process	NOUN
ajfa-15958	33	38	of	of	ADP
ajfa-15958	33	39	loading	load	VERB
ajfa-15958	33	40	traditional	traditional	ADJ
ajfa-15958	33	41	costing	cost	VERB
ajfa-15958	33	42	systems	system	NOUN
ajfa-15958	33	43	that	that	PRON
ajfa-15958	33	44	rely	rely	VERB
ajfa-15958	33	45	on	on	ADP
ajfa-15958	33	46	loading	loading	NOUN
ajfa-15958	33	47	and	and	CCONJ
ajfa-15958	33	48	allocating	allocate	VERB
ajfa-15958	33	49	indirect	indirect	ADJ
ajfa-15958	33	50	industrial	industrial	ADJ
ajfa-15958	33	51	costs	cost	NOUN
ajfa-15958	33	52	on	on	ADP
ajfa-15958	33	53	a	a	DET
ajfa-15958	33	54	cause	cause	NOUN
ajfa-15958	33	55	–	–	PUNCT
ajfa-15958	33	56	and	and	CCONJ
ajfa-15958	33	57	–	–	PUNCT
ajfa-15958	33	58	effect	effect	NOUN
ajfa-15958	33	59	relationship	relationship	NOUN
ajfa-15958	33	60	with	with	ADP
ajfa-15958	33	61	more	more	ADJ
ajfa-15958	33	62	details	detail	NOUN
ajfa-15958	33	63	in	in	ADP
ajfa-15958	33	64	the	the	DET
ajfa-15958	33	65	activity	activity	NOUN
ajfa-15958	33	66	code	code	NOUN
ajfa-15958	33	67	.	.	PUNCT
ajfa-15958	34	1	2the	2the	DET
ajfa-15958	34	2	efficiency	efficiency	NOUN
ajfa-15958	34	3	of	of	ADP
ajfa-15958	34	4	using	use	VERB
ajfa-15958	34	5	(	(	PUNCT
ajfa-15958	34	6	abc	abc	PROPN
ajfa-15958	34	7	)	)	PUNCT
ajfa-15958	34	8	depends	depend	VERB
ajfa-15958	34	9	on	on	ADP
ajfa-15958	34	10	the	the	DET
ajfa-15958	34	11	proper	proper	ADJ
ajfa-15958	34	12	selection	selection	NOUN
ajfa-15958	34	13	of	of	ADP
ajfa-15958	34	14	cost	cost	NOUN
ajfa-15958	34	15	drivers	driver	NOUN
ajfa-15958	34	16	,	,	PUNCT
ajfa-15958	34	17	and	and	CCONJ
ajfa-15958	34	18	this	this	PRON
ajfa-15958	34	19	is	be	AUX
ajfa-15958	34	20	not	not	PART
ajfa-15958	34	21	easy	easy	ADJ
ajfa-15958	34	22	,	,	PUNCT
ajfa-15958	34	23	and	and	CCONJ
ajfa-15958	34	24	it	it	PRON
ajfa-15958	34	25	is	be	AUX
ajfa-15958	34	26	necessary	necessary	ADJ
ajfa-15958	34	27	to	to	PART
ajfa-15958	34	28	determine	determine	VERB
ajfa-15958	34	29	the	the	DET
ajfa-15958	34	30	best	good	ADJ
ajfa-15958	34	31	cost	cost	NOUN
ajfa-15958	34	32	drivers	driver	NOUN
ajfa-15958	34	33	of	of	ADP
ajfa-15958	34	34	the	the	DET
ajfa-15958	34	35	activity	activity	NOUN
ajfa-15958	34	36	and	and	CCONJ
ajfa-15958	34	37	study	study	VERB
ajfa-15958	34	38	the	the	DET
ajfa-15958	34	39	behavior	behavior	NOUN
ajfa-15958	34	40	effects	effect	NOUN
ajfa-15958	34	41	.	.	PUNCT
ajfa-15958	35	1	3the	3the	DET
ajfa-15958	35	2	application	application	NOUN
ajfa-15958	35	3	of	of	ADP
ajfa-15958	35	4	(	(	PUNCT
ajfa-15958	35	5	abc	abc	PROPN
ajfa-15958	35	6	)	)	PUNCT
ajfa-15958	35	7	requires	require	VERB
ajfa-15958	35	8	high	high	ADJ
ajfa-15958	35	9	costs	cost	NOUN
ajfa-15958	35	10	and	and	CCONJ
ajfa-15958	35	11	considerable	considerable	ADJ
ajfa-15958	35	12	effort	effort	NOUN
ajfa-15958	35	13	,	,	PUNCT
ajfa-15958	35	14	so	so	SCONJ
ajfa-15958	35	15	some	some	DET
ajfa-15958	35	16	services	service	NOUN
ajfa-15958	35	17	organizations	organization	NOUN
ajfa-15958	35	18	are	be	AUX
ajfa-15958	35	19	reluctant	reluctant	ADJ
ajfa-15958	35	20	to	to	PART
ajfa-15958	35	21	use	use	VERB
ajfa-15958	35	22	it	it	PRON
ajfa-15958	35	23	.	.	PUNCT
ajfa-15958	36	1	literature	literature	PROPN
ajfa-15958	36	2	review	review	PROPN
ajfa-15958	36	3	al	al	PROPN
ajfa-15958	36	4	hanini	hanini	PROPN
ajfa-15958	36	5	(	(	PUNCT
ajfa-15958	36	6	2018	2018	NUM
ajfa-15958	36	7	)	)	PUNCT
ajfa-15958	36	8	study	study	VERB
ajfa-15958	36	9	the	the	DET
ajfa-15958	36	10	impact	impact	NOUN
ajfa-15958	36	11	of	of	ADP
ajfa-15958	36	12	adopting	adopt	VERB
ajfa-15958	36	13	activity	activity	NOUN
ajfa-15958	36	14	–	–	PUNCT
ajfa-15958	36	15	based	base	VERB
ajfa-15958	36	16	costing	cost	VERB
ajfa-15958	36	17	(	(	PUNCT
ajfa-15958	36	18	abc	abc	PROPN
ajfa-15958	36	19	)	)	PUNCT
ajfa-15958	36	20	on	on	ADP
ajfa-15958	36	21	decreasing	decrease	VERB
ajfa-15958	36	22	cost	cost	NOUN
ajfa-15958	36	23	and	and	CCONJ
ajfa-15958	36	24	maximizing	maximize	VERB
ajfa-15958	36	25	profitability	profitability	NOUN
ajfa-15958	36	26	in	in	ADP
ajfa-15958	36	27	industrial	industrial	ADJ
ajfa-15958	36	28	companies	company	NOUN
ajfa-15958	36	29	listed	list	VERB
ajfa-15958	36	30	in	in	ADP
ajfa-15958	36	31	amman	amman	PROPN
ajfa-15958	36	32	stock	stock	PROPN
ajfa-15958	36	33	exchange	exchange	PROPN
ajfa-15958	36	34	.	.	PUNCT
ajfa-15958	37	1	the	the	DET
ajfa-15958	37	2	study	study	NOUN
ajfa-15958	37	3	revealed	reveal	VERB
ajfa-15958	37	4	that	that	SCONJ
ajfa-15958	37	5	adopting	adopt	VERB
ajfa-15958	37	6	and	and	CCONJ
ajfa-15958	37	7	implementing	implement	VERB
ajfa-15958	37	8	(	(	PUNCT
ajfa-15958	37	9	abc	abc	PROPN
ajfa-15958	37	10	)	)	PUNCT
ajfa-15958	37	11	play	play	VERB
ajfa-15958	37	12	a	a	DET
ajfa-15958	37	13	good	good	ADJ
ajfa-15958	37	14	role	role	NOUN
ajfa-15958	37	15	in	in	ADP
ajfa-15958	37	16	reducing	reduce	VERB
ajfa-15958	37	17	costs	cost	NOUN
ajfa-15958	37	18	and	and	CCONJ
ajfa-15958	37	19	maximizing	maximize	VERB
ajfa-15958	37	20	profitability	profitability	NOUN
ajfa-15958	37	21	.	.	PUNCT
ajfa-15958	38	1	the	the	DET
ajfa-15958	38	2	results	result	NOUN
ajfa-15958	38	3	also	also	ADV
ajfa-15958	38	4	reveal	reveal	VERB
ajfa-15958	38	5	that	that	SCONJ
ajfa-15958	38	6	some	some	DET
ajfa-15958	38	7	it	it	PRON
ajfa-15958	38	8	industrial	industrial	ADJ
ajfa-15958	38	9	companies	company	NOUN
ajfa-15958	38	10	have	have	VERB
ajfa-15958	38	11	the	the	DET
ajfa-15958	38	12	infrastructure	infrastructure	NOUN
ajfa-15958	38	13	to	to	PART
ajfa-15958	38	14	adopt	adopt	VERB
ajfa-15958	38	15	and	and	CCONJ
ajfa-15958	38	16	implement	implement	VERB
ajfa-15958	38	17	the	the	DET
ajfa-15958	38	18	(	(	PUNCT
ajfa-15958	38	19	abc	abc	PROPN
ajfa-15958	38	20	)	)	PUNCT
ajfa-15958	38	21	system	system	NOUN
ajfa-15958	38	22	to	to	ADP
ajfa-15958	38	23	a	a	DET
ajfa-15958	38	24	medium	medium	NOUN
ajfa-15958	38	25	degree	degree	NOUN
ajfa-15958	38	26	,	,	PUNCT
ajfa-15958	38	27	while	while	SCONJ
ajfa-15958	38	28	other	other	ADJ
ajfa-15958	38	29	companies	company	NOUN
ajfa-15958	38	30	lack	lack	VERB
ajfa-15958	38	31	any	any	PRON
ajfa-15958	38	32	of	of	ADP
ajfa-15958	38	33	these	these	DET
ajfa-15958	38	34	components	component	NOUN
ajfa-15958	38	35	.	.	PUNCT
ajfa-15958	39	1	al	al	PROPN
ajfa-15958	39	2	-	-	PUNCT
ajfa-15958	39	3	bader	bader	PROPN
ajfa-15958	39	4	(	(	PUNCT
ajfa-15958	39	5	2017	2017	NUM
ajfa-15958	39	6	)	)	PUNCT
ajfa-15958	39	7	.	.	PUNCT
ajfa-15958	40	1	attempted	attempt	VERB
ajfa-15958	40	2	to	to	PART
ajfa-15958	40	3	clarify	clarify	VERB
ajfa-15958	40	4	the	the	DET
ajfa-15958	40	5	impact	impact	NOUN
ajfa-15958	40	6	of	of	ADP
ajfa-15958	40	7	applying	apply	VERB
ajfa-15958	40	8	activity	activity	NOUN
ajfa-15958	40	9	–	–	PUNCT
ajfa-15958	40	10	based	base	VERB
ajfa-15958	40	11	costing	cost	VERB
ajfa-15958	40	12	system	system	NOUN
ajfa-15958	40	13	in	in	ADP
ajfa-15958	40	14	confectionary	confectionary	ADJ
ajfa-15958	40	15	companies	company	NOUN
ajfa-15958	40	16	.	.	PUNCT
ajfa-15958	41	1	the	the	DET
ajfa-15958	41	2	study	study	NOUN
ajfa-15958	41	3	concluded	conclude	VERB
ajfa-15958	41	4	that	that	SCONJ
ajfa-15958	41	5	the	the	DET
ajfa-15958	41	6	most	most	ADV
ajfa-15958	41	7	cost	cost	ADJ
ajfa-15958	41	8	effective	effective	ADJ
ajfa-15958	41	9	systems	system	NOUN
ajfa-15958	41	10	to	to	PART
ajfa-15958	41	11	enhance	enhance	VERB
ajfa-15958	41	12	profitability	profitability	NOUN
ajfa-15958	41	13	were	be	AUX
ajfa-15958	41	14	the	the	DET
ajfa-15958	41	15	(	(	PUNCT
ajfa-15958	41	16	abc	abc	PROPN
ajfa-15958	41	17	)	)	PUNCT
ajfa-15958	41	18	.	.	PUNCT
ajfa-15958	42	1	yousef	yousef	PROPN
ajfa-15958	42	2	,	,	PUNCT
ajfa-15958	42	3	z	z	PROPN
ajfa-15958	42	4	,	,	PUNCT
ajfa-15958	42	5	&	&	CCONJ
ajfa-15958	42	6	odeh	odeh	PROPN
ajfa-15958	42	7	(	(	PUNCT
ajfa-15958	42	8	2014	2014	NUM
ajfa-15958	42	9	)	)	PUNCT
ajfa-15958	42	10	study	study	NOUN
ajfa-15958	42	11	"	"	PUNCT
ajfa-15958	42	12	the	the	DET
ajfa-15958	42	13	importance	importance	NOUN
ajfa-15958	42	14	of	of	ADP
ajfa-15958	42	15	the	the	DET
ajfa-15958	42	16	system	system	NOUN
ajfa-15958	42	17	of	of	ADP
ajfa-15958	42	18	activity	activity	NOUN
ajfa-15958	42	19	based	base	VERB
ajfa-15958	42	20	costing	cost	VERB
ajfa-15958	42	21	(	(	PUNCT
ajfa-15958	42	22	abc	abc	PROPN
ajfa-15958	42	23	)	)	PUNCT
ajfa-15958	42	24	in	in	ADP
ajfa-15958	42	25	the	the	DET
ajfa-15958	42	26	decision	decision	NOUN
ajfa-15958	42	27	making	make	VERB
ajfa-15958	42	28	"	"	PUNCT
ajfa-15958	42	29	.	.	PUNCT
ajfa-15958	43	1	their	their	PRON
ajfa-15958	43	2	study	study	NOUN
ajfa-15958	43	3	demonstrated	demonstrate	VERB
ajfa-15958	43	4	that	that	SCONJ
ajfa-15958	43	5	the	the	DET
ajfa-15958	43	6	application	application	NOUN
ajfa-15958	43	7	of	of	ADP
ajfa-15958	43	8	(	(	PUNCT
ajfa-15958	43	9	abc	abc	PROPN
ajfa-15958	43	10	)	)	PUNCT
ajfa-15958	43	11	helps	help	VERB
ajfa-15958	43	12	gather	gather	VERB
ajfa-15958	43	13	the	the	DET
ajfa-15958	43	14	manufacturing	manufacturing	NOUN
ajfa-15958	43	15	overhead	overhead	ADJ
ajfa-15958	43	16	costs	cost	NOUN
ajfa-15958	43	17	of	of	ADP
ajfa-15958	43	18	the	the	DET
ajfa-15958	43	19	enterprise	enterprise	NOUN
ajfa-15958	43	20	at	at	ADP
ajfa-15958	43	21	cost	cost	NOUN
ajfa-15958	43	22	points	point	NOUN
ajfa-15958	43	23	to	to	PART
ajfa-15958	43	24	be	be	AUX
ajfa-15958	43	25	distributed	distribute	VERB
ajfa-15958	43	26	later	later	ADV
ajfa-15958	43	27	on	on	ADP
ajfa-15958	43	28	good	good	ADJ
ajfa-15958	43	29	and	and	CCONJ
ajfa-15958	43	30	services	service	NOUN
ajfa-15958	43	31	.	.	PUNCT
ajfa-15958	44	1	bin	bin	PROPN
ajfa-15958	44	2	moussa	moussa	PROPN
ajfa-15958	44	3	's	's	PART
ajfa-15958	44	4	(	(	PUNCT
ajfa-15958	44	5	2013	2013	NUM
ajfa-15958	44	6	)	)	PUNCT
ajfa-15958	44	7	study	study	NOUN
ajfa-15958	44	8	"	"	PUNCT
ajfa-15958	44	9	the	the	DET
ajfa-15958	44	10	impact	impact	NOUN
ajfa-15958	44	11	of	of	ADP
ajfa-15958	44	12	activity	activity	NOUN
ajfa-15958	44	13	–	–	PUNCT
ajfa-15958	44	14	based	base	VERB
ajfa-15958	44	15	costing	cost	VERB
ajfa-15958	44	16	on	on	ADP
ajfa-15958	44	17	decreasing	decrease	VERB
ajfa-15958	44	18	cost	cost	NOUN
ajfa-15958	44	19	and	and	CCONJ
ajfa-15958	44	20	enhancing	enhance	VERB
ajfa-15958	44	21	the	the	DET
ajfa-15958	44	22	performance	performance	NOUN
ajfa-15958	44	23	"	"	PUNCT
ajfa-15958	44	24	aimed	aim	VERB
ajfa-15958	44	25	at	at	ADP
ajfa-15958	44	26	identifying	identify	VERB
ajfa-15958	44	27	the	the	DET
ajfa-15958	44	28	role	role	NOUN
ajfa-15958	44	29	of	of	ADP
ajfa-15958	44	30	the	the	DET
ajfa-15958	44	31	(	(	PUNCT
ajfa-15958	44	32	abc	abc	PROPN
ajfa-15958	44	33	)	)	PUNCT
ajfa-15958	44	34	system	system	NOUN
ajfa-15958	44	35	in	in	ADP
ajfa-15958	44	36	cost	cost	NOUN
ajfa-15958	44	37	management	management	NOUN
ajfa-15958	44	38	,	,	PUNCT
ajfa-15958	44	39	its	its	PRON
ajfa-15958	44	40	applicability	applicability	NOUN
ajfa-15958	44	41	of	of	ADP
ajfa-15958	44	42	required	require	VERB
ajfa-15958	44	43	data	datum	NOUN
ajfa-15958	44	44	due	due	ADP
ajfa-15958	44	45	to	to	ADP
ajfa-15958	44	46	the	the	DET
ajfa-15958	44	47	short	short	ADJ
ajfa-15958	44	48	coming	coming	NOUN
ajfa-15958	44	49	of	of	ADP
ajfa-15958	44	50	traditional	traditional	ADJ
ajfa-15958	44	51	systems	system	NOUN
ajfa-15958	44	52	the	the	DET
ajfa-15958	44	53	study	study	NOUN
ajfa-15958	44	54	demonstrated	demonstrate	VERB
ajfa-15958	44	55	that	that	SCONJ
ajfa-15958	44	56	the	the	DET
ajfa-15958	44	57	use	use	NOUN
ajfa-15958	44	58	of	of	ADP
ajfa-15958	44	59	the	the	DET
ajfa-15958	44	60	(	(	PUNCT
ajfa-15958	44	61	abc	abc	PROPN
ajfa-15958	44	62	)	)	PUNCT
ajfa-15958	44	63	system	system	NOUN
ajfa-15958	44	64	leads	lead	VERB
ajfa-15958	44	65	to	to	ADP
ajfa-15958	44	66	more	more	ADV
ajfa-15958	44	67	accurate	accurate	ADJ
ajfa-15958	44	68	calculation	calculation	NOUN
ajfa-15958	44	69	of	of	ADP
ajfa-15958	44	70	the	the	DET
ajfa-15958	44	71	cost	cost	NOUN
ajfa-15958	44	72	of	of	ADP
ajfa-15958	44	73	treatment	treatment	NOUN
ajfa-15958	44	74	services	service	NOUN
ajfa-15958	44	75	.	.	PUNCT
ajfa-15958	45	1	krishan	krishan	PROPN
ajfa-15958	45	2	(	(	PUNCT
ajfa-15958	45	3	2006	2006	NUM
ajfa-15958	45	4	)	)	PUNCT
ajfa-15958	45	5	study	study	VERB
ajfa-15958	45	6	the	the	DET
ajfa-15958	45	7	application	application	NOUN
ajfa-15958	45	8	(	(	PUNCT
ajfa-15958	45	9	abc	abc	PROPN
ajfa-15958	45	10	)	)	PUNCT
ajfa-15958	45	11	system	system	NOUN
ajfa-15958	45	12	at	at	ADP
ajfa-15958	45	13	higher	high	ADJ
ajfa-15958	45	14	learning	learning	NOUN
ajfa-15958	45	15	institution	institution	NOUN
ajfa-15958	45	16	.	.	PUNCT
ajfa-15958	46	1	the	the	DET
ajfa-15958	46	2	study	study	NOUN
ajfa-15958	46	3	concluded	conclude	VERB
ajfa-15958	46	4	the	the	DET
ajfa-15958	46	5	(	(	PUNCT
ajfa-15958	46	6	abc	abc	PROPN
ajfa-15958	46	7	)	)	PUNCT
ajfa-15958	46	8	system	system	NOUN
ajfa-15958	46	9	establishes	establish	VERB
ajfa-15958	46	10	accurate	accurate	ADJ
ajfa-15958	46	11	basis	basis	NOUN
ajfa-15958	46	12	for	for	ADP
ajfa-15958	46	13	determining	determine	VERB
ajfa-15958	46	14	the	the	DET
ajfa-15958	46	15	real	real	ADJ
ajfa-15958	46	16	cost	cost	NOUN
ajfa-15958	46	17	of	of	ADP
ajfa-15958	46	18	the	the	DET
ajfa-15958	46	19	student	student	NOUN
ajfa-15958	46	20	and	and	CCONJ
ajfa-15958	46	21	not	not	PART
ajfa-15958	46	22	necessary	necessary	ADJ
ajfa-15958	46	23	for	for	ADP
ajfa-15958	46	24	(	(	PUNCT
ajfa-15958	46	25	abc	abc	PROPN
ajfa-15958	46	26	)	)	PUNCT
ajfa-15958	46	27	system	system	NOUN
ajfa-15958	46	28	implementation	implementation	NOUN
ajfa-15958	46	29	,	,	PUNCT
ajfa-15958	46	30	provides	provide	VERB
ajfa-15958	46	31	cost	cost	NOUN
ajfa-15958	46	32	accounting	accounting	NOUN
ajfa-15958	46	33	staff	staff	NOUN
ajfa-15958	46	34	to	to	PART
ajfa-15958	46	35	determine	determine	VERB
ajfa-15958	46	36	which	which	DET
ajfa-15958	46	37	activities	activity	NOUN
ajfa-15958	46	38	do	do	AUX
ajfa-15958	46	39	not	not	PART
ajfa-15958	46	40	add	add	VERB
ajfa-15958	46	41	value	value	NOUN
ajfa-15958	46	42	,	,	PUNCT
ajfa-15958	46	43	and	and	CCONJ
ajfa-15958	46	44	thus	thus	ADV
ajfa-15958	46	45	exclude	exclude	VERB
ajfa-15958	46	46	them	they	PRON
ajfa-15958	46	47	without	without	ADP
ajfa-15958	46	48	affecting	affect	VERB
ajfa-15958	46	49	the	the	DET
ajfa-15958	46	50	final	final	ADJ
ajfa-15958	46	51	output	output	NOUN
ajfa-15958	46	52	.	.	PUNCT
ajfa-15958	47	1	martin	martin	PROPN
ajfa-15958	47	2	,	,	PUNCT
ajfa-15958	47	3	melissa	melissa	PROPN
ajfa-15958	47	4	(	(	PUNCT
ajfa-15958	47	5	2005	2005	NUM
ajfa-15958	47	6	)	)	PUNCT
ajfa-15958	47	7	conducted	conduct	VERB
ajfa-15958	47	8	a	a	DET
ajfa-15958	47	9	study	study	NOUN
ajfa-15958	47	10	entitled	entitle	VERB
ajfa-15958	47	11	the	the	DET
ajfa-15958	47	12	association	association	NOUN
ajfa-15958	47	13	between	between	ADP
ajfa-15958	47	14	(	(	PUNCT
ajfa-15958	47	15	abc	abc	PROPN
ajfa-15958	47	16	)	)	PUNCT
ajfa-15958	47	17	system	system	NOUN
ajfa-15958	47	18	adoption	adoption	NOUN
ajfa-15958	47	19	and	and	CCONJ
ajfa-15958	47	20	the	the	DET
ajfa-15958	47	21	performance	performance	NOUN
ajfa-15958	47	22	of	of	ADP
ajfa-15958	47	23	hospitals	hospital	NOUN
ajfa-15958	47	24	.	.	PUNCT
ajfa-15958	48	1	the	the	DET
ajfa-15958	48	2	study	study	NOUN
ajfa-15958	48	3	revealed	reveal	VERB
ajfa-15958	48	4	that	that	SCONJ
ajfa-15958	48	5	the	the	DET
ajfa-15958	48	6	benefit	benefit	NOUN
ajfa-15958	48	7	of	of	ADP
ajfa-15958	48	8	applying	apply	VERB
ajfa-15958	48	9	the	the	DET
ajfa-15958	48	10	(	(	PUNCT
ajfa-15958	48	11	abc	abc	PROPN
ajfa-15958	48	12	)	)	PUNCT
ajfa-15958	48	13	system	system	NOUN
ajfa-15958	48	14	differ	differ	VERB
ajfa-15958	48	15	from	from	ADP
ajfa-15958	48	16	one	one	NUM
ajfa-15958	48	17	hospital	hospital	NOUN
ajfa-15958	48	18	to	to	ADP
ajfa-15958	48	19	another	another	PRON
ajfa-15958	48	20	.	.	PUNCT
ajfa-15958	49	1	in	in	ADP
ajfa-15958	49	2	profit	profit	NOUN
ajfa-15958	49	3	oriented	orient	VERB
ajfa-15958	49	4	hospitals	hospital	NOUN
ajfa-15958	49	5	,	,	PUNCT
ajfa-15958	49	6	the	the	DET
ajfa-15958	49	7	applying	applying	NOUN
ajfa-15958	49	8	of	of	ADP
ajfa-15958	49	9	(	(	PUNCT
ajfa-15958	49	10	abc	abc	PROPN
ajfa-15958	49	11	)	)	PUNCT
ajfa-15958	49	12	system	system	NOUN
ajfa-15958	49	13	increased	increase	VERB
ajfa-15958	49	14	profitability	profitability	NOUN
ajfa-15958	49	15	,	,	PUNCT
ajfa-15958	49	16	helped	help	VERB
ajfa-15958	49	17	increase	increase	VERB
ajfa-15958	49	18	occupancy	occupancy	NOUN
ajfa-15958	49	19	rate	rate	NOUN
ajfa-15958	49	20	and	and	CCONJ
ajfa-15958	49	21	thus	thus	ADV
ajfa-15958	49	22	was	be	AUX
ajfa-15958	49	23	increased	increase	VERB
ajfa-15958	49	24	asian	asian	ADJ
ajfa-15958	49	25	journal	journal	NOUN
ajfa-15958	49	26	of	of	ADP
ajfa-15958	49	27	finance	finance	PROPN
ajfa-15958	49	28	&	&	CCONJ
ajfa-15958	49	29	accounting	accounting	PROPN
ajfa-15958	49	30	issn	issn	PROPN
ajfa-15958	49	31	1946	1946	NUM
ajfa-15958	49	32	-	-	PUNCT
ajfa-15958	49	33	052x	052x	NOUN
ajfa-15958	49	34	2020	2020	NUM
ajfa-15958	49	35	,	,	PUNCT
ajfa-15958	49	36	vol	vol	NOUN
ajfa-15958	49	37	.	.	PROPN
ajfa-15958	49	38	12	12	NUM
ajfa-15958	49	39	,	,	PUNCT
ajfa-15958	49	40	no	no	INTJ
ajfa-15958	49	41	.	.	NOUN
ajfa-15958	49	42	1	1	NUM
ajfa-15958	49	43	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-15958	49	44	155	155	NUM
ajfa-15958	49	45	by	by	ADP
ajfa-15958	49	46	the	the	DET
ajfa-15958	49	47	hospital	hospital	NOUN
ajfa-15958	49	48	patients	patient	NOUN
ajfa-15958	49	49	,	,	PUNCT
ajfa-15958	49	50	as	as	SCONJ
ajfa-15958	49	51	the	the	DET
ajfa-15958	49	52	(	(	PUNCT
ajfa-15958	49	53	abc	abc	PROPN
ajfa-15958	49	54	)	)	PUNCT
ajfa-15958	49	55	system	system	NOUN
ajfa-15958	49	56	contributed	contribute	VERB
ajfa-15958	49	57	to	to	ADP
ajfa-15958	49	58	increased	increase	VERB
ajfa-15958	49	59	control	control	NOUN
ajfa-15958	49	60	over	over	ADP
ajfa-15958	49	61	operational	operational	ADJ
ajfa-15958	49	62	costs	cost	NOUN
ajfa-15958	49	63	and	and	CCONJ
ajfa-15958	49	64	there	there	PRON
ajfa-15958	49	65	was	be	VERB
ajfa-15958	49	66	no	no	DET
ajfa-15958	49	67	impact	impact	NOUN
ajfa-15958	49	68	on	on	ADP
ajfa-15958	49	69	increasing	increase	VERB
ajfa-15958	49	70	profitability	profitability	NOUN
ajfa-15958	49	71	in	in	ADP
ajfa-15958	49	72	nonprofit	nonprofit	ADJ
ajfa-15958	49	73	hospitals	hospital	NOUN
ajfa-15958	49	74	.	.	PUNCT
ajfa-15958	50	1	grandlich	grandlich	PROPN
ajfa-15958	50	2	,	,	PUNCT
ajfa-15958	50	3	chery,(2004	chery,(2004	AUX
ajfa-15958	50	4	)	)	PUNCT
ajfa-15958	50	5	study	study	VERB
ajfa-15958	50	6	the	the	DET
ajfa-15958	50	7	use	use	NOUN
ajfa-15958	50	8	of	of	ADP
ajfa-15958	50	9	cost	cost	NOUN
ajfa-15958	50	10	accounting	accounting	NOUN
ajfa-15958	50	11	activities	activity	NOUN
ajfa-15958	50	12	in	in	ADP
ajfa-15958	50	13	surgical	surgical	ADJ
ajfa-15958	50	14	operations	operation	NOUN
ajfa-15958	50	15	conducted	conduct	VERB
ajfa-15958	50	16	this	this	DET
ajfa-15958	50	17	study	study	NOUN
ajfa-15958	50	18	in	in	ADP
ajfa-15958	50	19	a	a	DET
ajfa-15958	50	20	hospital	hospital	NOUN
ajfa-15958	50	21	in	in	ADP
ajfa-15958	50	22	milwaukee	milwaukee	PROPN
ajfa-15958	50	23	in	in	ADP
ajfa-15958	50	24	the	the	DET
ajfa-15958	50	25	united	united	PROPN
ajfa-15958	50	26	states	states	PROPN
ajfa-15958	50	27	of	of	ADP
ajfa-15958	50	28	america	america	PROPN
ajfa-15958	50	29	the	the	DET
ajfa-15958	50	30	researcher	researcher	NOUN
ajfa-15958	50	31	has	have	AUX
ajfa-15958	50	32	found	find	VERB
ajfa-15958	50	33	that	that	SCONJ
ajfa-15958	50	34	the	the	DET
ajfa-15958	50	35	application	application	NOUN
ajfa-15958	50	36	of	of	ADP
ajfa-15958	50	37	a	a	DET
ajfa-15958	50	38	cost	cost	NOUN
ajfa-15958	50	39	system	system	NOUN
ajfa-15958	50	40	based	base	VERB
ajfa-15958	50	41	on	on	ADP
ajfa-15958	50	42	activities	activity	NOUN
ajfa-15958	50	43	in	in	ADP
ajfa-15958	50	44	health	health	NOUN
ajfa-15958	50	45	hospitals	hospital	NOUN
ajfa-15958	50	46	works	work	VERB
ajfa-15958	50	47	on	on	ADP
ajfa-15958	50	48	1	1	NUM
ajfa-15958	50	49	enable	enable	ADJ
ajfa-15958	50	50	hospitals	hospital	NOUN
ajfa-15958	50	51	to	to	PART
ajfa-15958	50	52	determine	determine	VERB
ajfa-15958	50	53	their	their	PRON
ajfa-15958	50	54	costs	cost	NOUN
ajfa-15958	50	55	accurately	accurately	ADV
ajfa-15958	50	56	2empowerment	2empowerment	NUM
ajfa-15958	50	57	hospitals	hospital	NOUN
ajfa-15958	50	58	can	can	AUX
ajfa-15958	50	59	develop	develop	VERB
ajfa-15958	50	60	appropriate	appropriate	ADJ
ajfa-15958	50	61	pricing	pricing	NOUN
ajfa-15958	50	62	mechanisms	mechanism	NOUN
ajfa-15958	50	63	for	for	ADP
ajfa-15958	50	64	their	their	PRON
ajfa-15958	50	65	service	service	NOUN
ajfa-15958	50	66	to	to	ADP
ajfa-15958	50	67	patients	patient	NOUN
ajfa-15958	50	68	.	.	PUNCT
ajfa-15958	51	1	3	3	X
ajfa-15958	51	2	.	.	X
ajfa-15958	51	3	give	give	VERB
ajfa-15958	51	4	detailed	detailed	ADJ
ajfa-15958	51	5	information	information	NOUN
ajfa-15958	51	6	about	about	ADP
ajfa-15958	51	7	the	the	DET
ajfa-15958	51	8	costs	cost	NOUN
ajfa-15958	51	9	of	of	ADP
ajfa-15958	51	10	activities	activity	NOUN
ajfa-15958	51	11	within	within	ADP
ajfa-15958	51	12	the	the	DET
ajfa-15958	51	13	hospital	hospital	NOUN
ajfa-15958	51	14	,	,	PUNCT
ajfa-15958	51	15	which	which	PRON
ajfa-15958	51	16	enables	enable	VERB
ajfa-15958	51	17	them	they	PRON
ajfa-15958	51	18	to	to	PART
ajfa-15958	51	19	compare	compare	VERB
ajfa-15958	51	20	the	the	DET
ajfa-15958	51	21	results	result	NOUN
ajfa-15958	51	22	of	of	ADP
ajfa-15958	51	23	work	work	NOUN
ajfa-15958	51	24	with	with	ADP
ajfa-15958	51	25	competitors	competitor	NOUN
ajfa-15958	51	26	.	.	PUNCT
ajfa-15958	52	1	ittner	ittner	PROPN
ajfa-15958	52	2	&	&	CCONJ
ajfa-15958	52	3	et	et	PROPN
ajfa-15958	52	4	al	al	PROPN
ajfa-15958	52	5	(	(	PUNCT
ajfa-15958	52	6	2002	2002	NUM
ajfa-15958	52	7	)	)	PUNCT
ajfa-15958	52	8	the	the	DET
ajfa-15958	52	9	study	study	NOUN
ajfa-15958	52	10	was	be	AUX
ajfa-15958	52	11	conducted	conduct	VERB
ajfa-15958	52	12	in	in	ADP
ajfa-15958	52	13	united	united	PROPN
ajfa-15958	52	14	states	states	PROPN
ajfa-15958	52	15	of	of	ADP
ajfa-15958	52	16	america	america	PROPN
ajfa-15958	52	17	and	and	CCONJ
ajfa-15958	52	18	aimed	aim	VERB
ajfa-15958	52	19	to	to	ADP
ajfa-15958	52	20	examining	examine	VERB
ajfa-15958	52	21	the	the	DET
ajfa-15958	52	22	extent	extent	NOUN
ajfa-15958	52	23	of	of	ADP
ajfa-15958	52	24	association	association	NOUN
ajfa-15958	52	25	between	between	ADP
ajfa-15958	52	26	the	the	DET
ajfa-15958	52	27	activity	activity	NOUN
ajfa-15958	52	28	basedcosting	basedcoste	VERB
ajfa-15958	52	29	and	and	CCONJ
ajfa-15958	52	30	the	the	DET
ajfa-15958	52	31	manufacturing	manufacturing	NOUN
ajfa-15958	52	32	performance	performance	NOUN
ajfa-15958	52	33	.	.	PUNCT
ajfa-15958	53	1	the	the	DET
ajfa-15958	53	2	study	study	NOUN
ajfa-15958	53	3	found	find	VERB
ajfa-15958	53	4	that	that	SCONJ
ajfa-15958	53	5	the	the	DET
ajfa-15958	53	6	reason	reason	NOUN
ajfa-15958	53	7	for	for	ADP
ajfa-15958	53	8	wide	wide	ADJ
ajfa-15958	53	9	spread	spread	NOUN
ajfa-15958	53	10	of	of	ADP
ajfa-15958	53	11	.	.	PUNCT
ajfa-15958	54	1	(	(	PUNCT
ajfa-15958	54	2	abc	abc	PROPN
ajfa-15958	54	3	)	)	PUNCT
ajfa-15958	54	4	system	system	NOUN
ajfa-15958	54	5	mandated	mandate	VERB
ajfa-15958	54	6	to	to	ADP
ajfa-15958	54	7	the	the	DET
ajfa-15958	54	8	basis	basis	NOUN
ajfa-15958	54	9	of	of	ADP
ajfa-15958	54	10	activities	activity	NOUN
ajfa-15958	54	11	,	,	PUNCT
ajfa-15958	54	12	was	be	AUX
ajfa-15958	54	13	due	due	ADJ
ajfa-15958	54	14	to	to	ADP
ajfa-15958	54	15	high	high	ADJ
ajfa-15958	54	16	quality	quality	NOUN
ajfa-15958	54	17	levels	level	NOUN
ajfa-15958	54	18	,	,	PUNCT
ajfa-15958	54	19	and	and	CCONJ
ajfa-15958	54	20	decrease	decrease	NOUN
ajfa-15958	54	21	in	in	ADP
ajfa-15958	54	22	industrial	industrial	ADJ
ajfa-15958	54	23	costs	cost	NOUN
ajfa-15958	54	24	,	,	PUNCT
ajfa-15958	54	25	as	as	SCONJ
ajfa-15958	54	26	the	the	DET
ajfa-15958	54	27	study	study	NOUN
ajfa-15958	54	28	found	find	VERB
ajfa-15958	54	29	that	that	SCONJ
ajfa-15958	54	30	the	the	DET
ajfa-15958	54	31	use	use	NOUN
ajfa-15958	54	32	of	of	ADP
ajfa-15958	54	33	(	(	PUNCT
ajfa-15958	54	34	abc	abc	PROPN
ajfa-15958	54	35	)	)	PUNCT
ajfa-15958	54	36	system	system	NOUN
ajfa-15958	54	37	is	be	AUX
ajfa-15958	54	38	not	not	PART
ajfa-15958	54	39	related	relate	VERB
ajfa-15958	54	40	to	to	PART
ajfa-15958	54	41	return	return	VERB
ajfa-15958	54	42	on	on	ADP
ajfa-15958	54	43	investment	investment	NOUN
ajfa-15958	54	44	.	.	PUNCT
ajfa-15958	55	1	cooper	cooper	PROPN
ajfa-15958	55	2	&	&	CCONJ
ajfa-15958	55	3	kaplan	kaplan	PROPN
ajfa-15958	55	4	(	(	PUNCT
ajfa-15958	55	5	1998	1998	NUM
ajfa-15958	55	6	)	)	PUNCT
ajfa-15958	55	7	study	study	NOUN
ajfa-15958	55	8	entitled	entitle	VERB
ajfa-15958	55	9	"	"	PUNCT
ajfa-15958	55	10	cost	cost	NOUN
ajfa-15958	55	11	-cutting	-cutting	ADJ
ajfa-15958	55	12	activity	activity	NOUN
ajfa-15958	55	13	"	"	PUNCT
ajfa-15958	55	14	.	.	PUNCT
ajfa-15958	56	1	this	this	DET
ajfa-15958	56	2	study	study	NOUN
ajfa-15958	56	3	aimed	aim	VERB
ajfa-15958	56	4	to	to	PART
ajfa-15958	56	5	find	find	VERB
ajfa-15958	56	6	out	out	ADP
ajfa-15958	56	7	whether	whether	SCONJ
ajfa-15958	56	8	the	the	DET
ajfa-15958	56	9	application	application	NOUN
ajfa-15958	56	10	of	of	ADP
ajfa-15958	56	11	the	the	DET
ajfa-15958	56	12	(	(	PUNCT
ajfa-15958	56	13	abc	abc	PROPN
ajfa-15958	56	14	)	)	PUNCT
ajfa-15958	56	15	system	system	NOUN
ajfa-15958	56	16	will	will	AUX
ajfa-15958	56	17	head	head	VERB
ajfa-15958	56	18	to	to	ADP
ajfa-15958	56	19	a	a	DET
ajfa-15958	56	20	reduction	reduction	NOUN
ajfa-15958	56	21	in	in	ADP
ajfa-15958	56	22	costs	cost	NOUN
ajfa-15958	56	23	.	.	PUNCT
ajfa-15958	57	1	the	the	DET
ajfa-15958	57	2	study	study	NOUN
ajfa-15958	57	3	concluded	conclude	VERB
ajfa-15958	57	4	that	that	SCONJ
ajfa-15958	57	5	the	the	DET
ajfa-15958	57	6	application	application	NOUN
ajfa-15958	57	7	of	of	ADP
ajfa-15958	57	8	(	(	PUNCT
ajfa-15958	57	9	abc	abc	PROPN
ajfa-15958	57	10	)	)	PUNCT
ajfa-15958	57	11	system	system	NOUN
ajfa-15958	57	12	will	will	AUX
ajfa-15958	57	13	reduce	reduce	VERB
ajfa-15958	57	14	costs	cost	NOUN
ajfa-15958	57	15	by	by	ADP
ajfa-15958	57	16	excluding	exclude	VERB
ajfa-15958	57	17	activities	activity	NOUN
ajfa-15958	57	18	that	that	PRON
ajfa-15958	57	19	do	do	AUX
ajfa-15958	57	20	not	not	PART
ajfa-15958	57	21	add	add	VERB
ajfa-15958	57	22	value	value	NOUN
ajfa-15958	57	23	to	to	ADP
ajfa-15958	57	24	the	the	DET
ajfa-15958	57	25	product	product	NOUN
ajfa-15958	57	26	unit	unit	NOUN
ajfa-15958	57	27	,	,	PUNCT
ajfa-15958	57	28	and	and	CCONJ
ajfa-15958	57	29	retaining	retain	VERB
ajfa-15958	57	30	the	the	DET
ajfa-15958	57	31	activities	activity	NOUN
ajfa-15958	57	32	that	that	PRON
ajfa-15958	57	33	add	add	VERB
ajfa-15958	57	34	value	value	NOUN
ajfa-15958	57	35	to	to	ADP
ajfa-15958	57	36	the	the	DET
ajfa-15958	57	37	product	product	NOUN
ajfa-15958	57	38	unit	unit	NOUN
ajfa-15958	57	39	,	,	PUNCT
ajfa-15958	57	40	and	and	CCONJ
ajfa-15958	57	41	retaining	retain	VERB
ajfa-15958	57	42	the	the	DET
ajfa-15958	57	43	activities	activity	NOUN
ajfa-15958	57	44	that	that	PRON
ajfa-15958	57	45	add	add	VERB
ajfa-15958	57	46	value	value	NOUN
ajfa-15958	57	47	to	to	ADP
ajfa-15958	57	48	the	the	DET
ajfa-15958	57	49	product	product	NOUN
ajfa-15958	57	50	.	.	PUNCT
ajfa-15958	58	1	this	this	PRON
ajfa-15958	58	2	leads	lead	VERB
ajfa-15958	58	3	decrease	decrease	NOUN
ajfa-15958	58	4	costs	cost	NOUN
ajfa-15958	58	5	.	.	PUNCT
ajfa-15958	59	1	research	research	NOUN
ajfa-15958	59	2	methodology	methodology	NOUN
ajfa-15958	59	3	data	datum	NOUN
ajfa-15958	59	4	collection	collection	NOUN
ajfa-15958	59	5	sources	source	NOUN
ajfa-15958	59	6	were	be	AUX
ajfa-15958	59	7	both	both	PRON
ajfa-15958	59	8	primary	primary	ADJ
ajfa-15958	59	9	and	and	CCONJ
ajfa-15958	59	10	secondary	secondary	ADJ
ajfa-15958	59	11	.	.	PUNCT
ajfa-15958	60	1	the	the	DET
ajfa-15958	60	2	primary	primary	ADJ
ajfa-15958	60	3	sources	source	NOUN
ajfa-15958	60	4	represent	represent	VERB
ajfa-15958	60	5	the	the	DET
ajfa-15958	60	6	questionnaire	questionnaire	NOUN
ajfa-15958	60	7	tool	tool	NOUN
ajfa-15958	60	8	that	that	PRON
ajfa-15958	60	9	was	be	AUX
ajfa-15958	60	10	designed	design	VERB
ajfa-15958	60	11	according	accord	VERB
ajfa-15958	60	12	to	to	ADP
ajfa-15958	60	13	likert	likert	ADJ
ajfa-15958	60	14	scale	scale	NOUN
ajfa-15958	60	15	,	,	PUNCT
ajfa-15958	60	16	from	from	ADP
ajfa-15958	60	17	1	1	NUM
ajfa-15958	60	18	-	-	SYM
ajfa-15958	60	19	5	5	NUM
ajfa-15958	60	20	.	.	PUNCT
ajfa-15958	60	21	while	while	SCONJ
ajfa-15958	60	22	the	the	DET
ajfa-15958	60	23	secondary	secondary	ADJ
ajfa-15958	60	24	resources	resource	NOUN
ajfa-15958	60	25	of	of	ADP
ajfa-15958	60	26	the	the	DET
ajfa-15958	60	27	study	study	NOUN
ajfa-15958	60	28	data	datum	NOUN
ajfa-15958	60	29	constituted	constitute	VERB
ajfa-15958	60	30	books	book	NOUN
ajfa-15958	60	31	,	,	PUNCT
ajfa-15958	60	32	periodicals	periodical	NOUN
ajfa-15958	60	33	related	relate	VERB
ajfa-15958	60	34	to	to	ADP
ajfa-15958	60	35	the	the	DET
ajfa-15958	60	36	subject	subject	NOUN
ajfa-15958	60	37	of	of	ADP
ajfa-15958	60	38	the	the	DET
ajfa-15958	60	39	study	study	NOUN
ajfa-15958	60	40	.	.	PUNCT
ajfa-15958	61	1	population	population	NOUN
ajfa-15958	61	2	of	of	ADP
ajfa-15958	61	3	the	the	DET
ajfa-15958	61	4	study	study	NOUN
ajfa-15958	61	5	:	:	PUNCT
ajfa-15958	61	6	population	population	NOUN
ajfa-15958	61	7	of	of	ADP
ajfa-15958	61	8	the	the	DET
ajfa-15958	61	9	study	study	NOUN
ajfa-15958	61	10	consists	consist	VERB
ajfa-15958	61	11	of	of	ADP
ajfa-15958	61	12	(	(	PUNCT
ajfa-15958	61	13	70	70	NUM
ajfa-15958	61	14	)	)	PUNCT
ajfa-15958	61	15	jordanian	jordanian	ADJ
ajfa-15958	61	16	private	private	ADJ
ajfa-15958	61	17	hospitals	hospital	NOUN
ajfa-15958	61	18	(	(	PUNCT
ajfa-15958	61	19	www.phajordan.org	www.phajordan.org	NOUN
ajfa-15958	61	20	)	)	PUNCT
ajfa-15958	61	21	sample	sample	NOUN
ajfa-15958	61	22	of	of	ADP
ajfa-15958	61	23	the	the	DET
ajfa-15958	61	24	study	study	NOUN
ajfa-15958	61	25	:	:	PUNCT
ajfa-15958	61	26	the	the	DET
ajfa-15958	61	27	study	study	NOUN
ajfa-15958	61	28	was	be	AUX
ajfa-15958	61	29	conducted	conduct	VERB
ajfa-15958	61	30	on	on	ADP
ajfa-15958	61	31	a	a	DET
ajfa-15958	61	32	random	random	ADJ
ajfa-15958	61	33	sample	sample	NOUN
ajfa-15958	61	34	of	of	ADP
ajfa-15958	61	35	(	(	PUNCT
ajfa-15958	61	36	110	110	NUM
ajfa-15958	61	37	)	)	PUNCT
ajfa-15958	61	38	employees	employee	NOUN
ajfa-15958	61	39	in	in	ADP
ajfa-15958	61	40	the	the	DET
ajfa-15958	61	41	field	field	NOUN
ajfa-15958	61	42	of	of	ADP
ajfa-15958	61	43	accounting	accounting	NOUN
ajfa-15958	61	44	and	and	CCONJ
ajfa-15958	61	45	financial	financial	ADJ
ajfa-15958	61	46	managers	manager	NOUN
ajfa-15958	61	47	,	,	PUNCT
ajfa-15958	61	48	accountants	accountant	NOUN
ajfa-15958	61	49	,	,	PUNCT
ajfa-15958	61	50	internal	internal	ADJ
ajfa-15958	61	51	(	(	PUNCT
ajfa-15958	61	52	auditor	auditor	NOUN
ajfa-15958	61	53	)	)	PUNCT
ajfa-15958	61	54	,	,	PUNCT
ajfa-15958	61	55	(	(	PUNCT
ajfa-15958	61	56	90	90	NUM
ajfa-15958	61	57	)	)	PUNCT
ajfa-15958	61	58	questionnaires	questionnaire	NOUN
ajfa-15958	61	59	were	be	AUX
ajfa-15958	61	60	returned	return	VERB
ajfa-15958	61	61	and	and	CCONJ
ajfa-15958	61	62	the	the	DET
ajfa-15958	61	63	response	response	NOUN
ajfa-15958	61	64	rate	rate	NOUN
ajfa-15958	61	65	of	of	ADP
ajfa-15958	61	66	which	which	PRON
ajfa-15958	61	67	was	be	AUX
ajfa-15958	61	68	(	(	PUNCT
ajfa-15958	61	69	81.8	81.8	NUM
ajfa-15958	61	70	%	%	NOUN
ajfa-15958	61	71	)	)	PUNCT
ajfa-15958	61	72	of	of	ADP
ajfa-15958	61	73	the	the	DET
ajfa-15958	61	74	population	population	NOUN
ajfa-15958	61	75	.	.	PUNCT
ajfa-15958	62	1	statistical	statistical	ADJ
ajfa-15958	62	2	analysis	analysis	NOUN
ajfa-15958	62	3	of	of	ADP
ajfa-15958	62	4	data	datum	NOUN
ajfa-15958	62	5	:	:	PUNCT
ajfa-15958	62	6	in	in	ADP
ajfa-15958	62	7	order	order	NOUN
ajfa-15958	62	8	to	to	PART
ajfa-15958	62	9	analysis	analysis	VERB
ajfa-15958	62	10	the	the	DET
ajfa-15958	62	11	data	datum	NOUN
ajfa-15958	62	12	,	,	PUNCT
ajfa-15958	62	13	the	the	DET
ajfa-15958	62	14	researcher	researcher	NOUN
ajfa-15958	62	15	used	use	VERB
ajfa-15958	62	16	the	the	DET
ajfa-15958	62	17	statistical	statistical	ADJ
ajfa-15958	62	18	package	package	NOUN
ajfa-15958	62	19	for	for	ADP
ajfa-15958	62	20	social	social	ADJ
ajfa-15958	62	21	studies	study	NOUN
ajfa-15958	62	22	(	(	PUNCT
ajfa-15958	62	23	spss	spss	ADJ
ajfa-15958	62	24	):	):	PUNCT
ajfa-15958	62	25	reliability	reliability	NOUN
ajfa-15958	62	26	:	:	PUNCT
ajfa-15958	62	27	the	the	DET
ajfa-15958	62	28	alpha	alpha	NOUN
ajfa-15958	62	29	–	–	PUNCT
ajfa-15958	62	30	cronbach	cronbach	ADV
ajfa-15958	62	31	was	be	AUX
ajfa-15958	62	32	used	use	VERB
ajfa-15958	62	33	to	to	PART
ajfa-15958	62	34	measure	measure	VERB
ajfa-15958	62	35	the	the	DET
ajfa-15958	62	36	internal	internal	ADJ
ajfa-15958	62	37	stability	stability	NOUN
ajfa-15958	62	38	of	of	ADP
ajfa-15958	62	39	the	the	DET
ajfa-15958	62	40	resolution	resolution	NOUN
ajfa-15958	62	41	paragraphs	paragraph	NOUN
ajfa-15958	62	42	and	and	CCONJ
ajfa-15958	62	43	internal	internal	ADJ
ajfa-15958	62	44	consistency	consistency	NOUN
ajfa-15958	62	45	between	between	ADP
ajfa-15958	62	46	respondent	respondent	NOUN
ajfa-15958	62	47	answers	answer	NOUN
ajfa-15958	62	48	.	.	PUNCT
ajfa-15958	63	1	the	the	DET
ajfa-15958	63	2	coefficient	coefficient	NOUN
ajfa-15958	63	3	of	of	ADP
ajfa-15958	63	4	stability	stability	NOUN
ajfa-15958	63	5	(	(	PUNCT
ajfa-15958	63	6	α	α	NOUN
ajfa-15958	63	7	=	=	SYM
ajfa-15958	63	8	72.8	72.8	NUM
ajfa-15958	63	9	%	%	NOUN
ajfa-15958	63	10	)	)	PUNCT
ajfa-15958	63	11	which	which	PRON
ajfa-15958	63	12	is	be	AUX
ajfa-15958	63	13	excellent	excellent	ADJ
ajfa-15958	63	14	compared	compare	VERB
ajfa-15958	63	15	to	to	ADP
ajfa-15958	63	16	the	the	DET
ajfa-15958	63	17	acceptable	acceptable	ADJ
ajfa-15958	63	18	rate	rate	NOUN
ajfa-15958	63	19	of	of	ADP
ajfa-15958	63	20	60	60	NUM
ajfa-15958	63	21	%	%	NOUN
ajfa-15958	63	22	.	.	PUNCT
ajfa-15958	64	1	the	the	DET
ajfa-15958	64	2	normal	normal	ADJ
ajfa-15958	64	3	distribution	distribution	NOUN
ajfa-15958	64	4	test	test	NOUN
ajfa-15958	64	5	.	.	PUNCT
ajfa-15958	65	1	(	(	PUNCT
ajfa-15958	65	2	kolmogorov	kolmogorov	ADJ
ajfa-15958	65	3	–	–	PUNCT
ajfa-15958	65	4	smirnov	smirnov	NOUN
ajfa-15958	65	5	)	)	PUNCT
ajfa-15958	65	6	.	.	PUNCT
ajfa-15958	66	1	the	the	DET
ajfa-15958	66	2	research	research	NOUN
ajfa-15958	66	3	conducting	conduct	VERB
ajfa-15958	66	4	the	the	DET
ajfa-15958	66	5	statistical	statistical	ADJ
ajfa-15958	66	6	analysis	analysis	NOUN
ajfa-15958	66	7	shows	show	VERB
ajfa-15958	66	8	that	that	SCONJ
ajfa-15958	66	9	the	the	DET
ajfa-15958	66	10	data	datum	NOUN
ajfa-15958	66	11	were	be	AUX
ajfa-15958	66	12	distributed	distribute	VERB
ajfa-15958	66	13	naturally	naturally	ADV
ajfa-15958	66	14	.	.	PUNCT
ajfa-15958	67	1	the	the	DET
ajfa-15958	67	2	mean	mean	ADJ
ajfa-15958	67	3	(	(	PUNCT
ajfa-15958	67	4	z	z	NOUN
ajfa-15958	67	5	)	)	PUNCT
ajfa-15958	67	6	for	for	ADP
ajfa-15958	67	7	the	the	DET
ajfa-15958	67	8	three	three	NUM
ajfa-15958	67	9	hypotheses	hypothesis	NOUN
ajfa-15958	67	10	of	of	ADP
ajfa-15958	67	11	the	the	DET
ajfa-15958	67	12	study	study	NOUN
ajfa-15958	67	13	was	be	AUX
ajfa-15958	67	14	grater	grater	NOUN
ajfa-15958	67	15	than	than	ADP
ajfa-15958	67	16	(	(	PUNCT
ajfa-15958	67	17	0.05	0.05	NUM
ajfa-15958	67	18	)	)	PUNCT
ajfa-15958	67	19	.	.	PUNCT
ajfa-15958	68	1	as	as	SCONJ
ajfa-15958	68	2	shown	show	VERB
ajfa-15958	68	3	in	in	ADP
ajfa-15958	68	4	table	table	NOUN
ajfa-15958	68	5	1	1	NUM
ajfa-15958	68	6	.	.	PUNCT
ajfa-15958	68	7	asian	asian	ADJ
ajfa-15958	68	8	journal	journal	PROPN
ajfa-15958	68	9	of	of	ADP
ajfa-15958	68	10	finance	finance	PROPN
ajfa-15958	68	11	&	&	CCONJ
ajfa-15958	68	12	accounting	accounting	PROPN
ajfa-15958	68	13	issn	issn	PROPN
ajfa-15958	68	14	1946	1946	NUM
ajfa-15958	68	15	-	-	PUNCT
ajfa-15958	68	16	052x	052x	NOUN
ajfa-15958	68	17	2020	2020	NUM
ajfa-15958	68	18	,	,	PUNCT
ajfa-15958	68	19	vol	vol	NOUN
ajfa-15958	68	20	.	.	PROPN
ajfa-15958	68	21	12	12	NUM
ajfa-15958	68	22	,	,	PUNCT
ajfa-15958	68	23	no	no	INTJ
ajfa-15958	68	24	.	.	NOUN
ajfa-15958	68	25	1	1	NUM
ajfa-15958	68	26	ajfa.macrothink.org/	ajfa.macrothink.org/	VERB
ajfa-15958	68	27	156	156	NUM
ajfa-15958	68	28	one	one	NUM
ajfa-15958	68	29	–	–	PUNCT
ajfa-15958	68	30	sample	sample	NOUN
ajfa-15958	68	31	kolmogorov	kolmogorov	ADJ
ajfa-15958	68	32	–	–	PUNCT
ajfa-15958	68	33	smirnov	smirnov	ADJ
ajfa-15958	68	34	test	test	NOUN
ajfa-15958	68	35	hypotheses	hypothesis	NOUN
ajfa-15958	68	36	h1	h1	VERB
ajfa-15958	68	37	h2	h2	NOUN
ajfa-15958	68	38	h3	h3	NOUN
ajfa-15958	68	39	kolmogorov	kolmogorov	ADJ
ajfa-15958	68	40	–	–	PUNCT
ajfa-15958	68	41	smirnov	smirnov	PROPN
ajfa-15958	68	42	z	z	NOUN
ajfa-15958	68	43	1.052	1.052	NUM
ajfa-15958	68	44	1.352	1.352	NUM
ajfa-15958	68	45	1.578	1.578	NUM
ajfa-15958	68	46	hypotheses	hypothesis	NOUN
ajfa-15958	68	47	testing	test	VERB
ajfa-15958	68	48	:	:	PUNCT
ajfa-15958	68	49	the	the	DET
ajfa-15958	68	50	hypotheses	hypothesis	NOUN
ajfa-15958	68	51	of	of	ADP
ajfa-15958	68	52	the	the	DET
ajfa-15958	68	53	study	study	NOUN
ajfa-15958	68	54	were	be	AUX
ajfa-15958	68	55	tested	test	VERB
ajfa-15958	68	56	as	as	SCONJ
ajfa-15958	68	57	follows	follow	VERB
ajfa-15958	68	58	:	:	PUNCT
ajfa-15958	68	59	1one	1one	NUM
ajfa-15958	68	60	sample	sample	NOUN
ajfa-15958	68	61	t	t	NOUN
ajfa-15958	68	62	–	–	PUNCT
ajfa-15958	68	63	test	test	NOUN
ajfa-15958	68	64	at	at	ADP
ajfa-15958	68	65	significant	significant	ADJ
ajfa-15958	68	66	level	level	NOUN
ajfa-15958	68	67	of	of	ADP
ajfa-15958	68	68	5	5	NUM
ajfa-15958	68	69	%	%	NOUN
ajfa-15958	68	70	according	accord	VERB
ajfa-15958	68	71	to	to	ADP
ajfa-15958	68	72	the	the	DET
ajfa-15958	68	73	role	role	NOUN
ajfa-15958	68	74	of	of	ADP
ajfa-15958	68	75	decision	decision	NOUN
ajfa-15958	68	76	which	which	PRON
ajfa-15958	68	77	provides	provide	VERB
ajfa-15958	68	78	for	for	ADP
ajfa-15958	68	79	acceptance	acceptance	NOUN
ajfa-15958	68	80	of	of	ADP
ajfa-15958	68	81	the	the	DET
ajfa-15958	68	82	hypothesis	hypothesis	NOUN
ajfa-15958	68	83	if	if	SCONJ
ajfa-15958	68	84	the	the	DET
ajfa-15958	68	85	calculated	calculated	ADJ
ajfa-15958	68	86	t	t	PROPN
ajfa-15958	68	87	is	be	AUX
ajfa-15958	68	88	less	less	ADJ
ajfa-15958	68	89	than	than	ADP
ajfa-15958	68	90	t	t	PROPN
ajfa-15958	68	91	tabular	tabular	NOUN
ajfa-15958	68	92	,	,	PUNCT
ajfa-15958	68	93	and	and	CCONJ
ajfa-15958	68	94	reject	reject	VERB
ajfa-15958	68	95	it	it	PRON
ajfa-15958	68	96	if	if	SCONJ
ajfa-15958	68	97	it	it	PRON
ajfa-15958	68	98	is	be	AUX
ajfa-15958	68	99	greater	great	ADJ
ajfa-15958	68	100	.	.	PUNCT
ajfa-15958	69	1	2descriptive	2descriptive	NUM
ajfa-15958	69	2	analysis	analysis	NOUN
ajfa-15958	69	3	:	:	PUNCT
ajfa-15958	69	4	which	which	PRON
ajfa-15958	69	5	includes	include	VERB
ajfa-15958	69	6	frequencies	frequency	NOUN
ajfa-15958	69	7	,	,	PUNCT
ajfa-15958	69	8	the	the	DET
ajfa-15958	69	9	mean	mean	ADJ
ajfa-15958	69	10	and	and	CCONJ
ajfa-15958	69	11	standard	standard	ADJ
ajfa-15958	69	12	deviation	deviation	NOUN
ajfa-15958	69	13	to	to	PART
ajfa-15958	69	14	accept	accept	VERB
ajfa-15958	69	15	or	or	CCONJ
ajfa-15958	69	16	reject	reject	VERB
ajfa-15958	69	17	the	the	DET
ajfa-15958	69	18	hypothesis	hypothesis	NOUN
ajfa-15958	69	19	paragraph	paragraph	NOUN
ajfa-15958	69	20	.	.	PUNCT
ajfa-15958	69	21	table	table	NOUN
ajfa-15958	70	1	2	2	NUM
ajfa-15958	70	2	.	.	PUNCT
ajfa-15958	70	3	arithmetic	arithmetic	ADJ
ajfa-15958	70	4	averages	average	NOUN
ajfa-15958	70	5	and	and	CCONJ
ajfa-15958	70	6	standard	standard	ADJ
ajfa-15958	70	7	deviations	deviation	NOUN
ajfa-15958	70	8	of	of	ADP
ajfa-15958	70	9	the	the	DET
ajfa-15958	70	10	role	role	NOUN
ajfa-15958	70	11	of	of	ADP
ajfa-15958	70	12	abc	abc	PROPN
ajfa-15958	70	13	cost	cost	NOUN
ajfa-15958	70	14	system	system	NOUN
ajfa-15958	70	15	in	in	ADP
ajfa-15958	70	16	maximizing	maximize	VERB
ajfa-15958	70	17	profitability	profitability	NOUN
ajfa-15958	70	18	.	.	PUNCT
ajfa-15958	71	1	jordanian	jordanian	ADJ
ajfa-15958	71	2	hospitals	hospital	NOUN
ajfa-15958	71	3	from	from	ADP
ajfa-15958	71	4	the	the	DET
ajfa-15958	71	5	point	point	NOUN
ajfa-15958	71	6	of	of	ADP
ajfa-15958	71	7	view	view	NOUN
ajfa-15958	71	8	of	of	ADP
ajfa-15958	71	9	the	the	DET
ajfa-15958	71	10	study	study	NOUN
ajfa-15958	71	11	sample	sample	NOUN
ajfa-15958	71	12	no	no	DET
ajfa-15958	71	13	items	item	NOUN
ajfa-15958	71	14	mean	mean	VERB
ajfa-15958	71	15	s.t	s.t	PROPN
ajfa-15958	71	16	percentage	percentage	NOUN
ajfa-15958	71	17	%	%	NOUN
ajfa-15958	71	18	level	level	NOUN
ajfa-15958	71	19	of	of	ADP
ajfa-15958	71	20	importance	importance	NOUN
ajfa-15958	71	21	1	1	NUM
ajfa-15958	71	22	the	the	DET
ajfa-15958	71	23	application	application	NOUN
ajfa-15958	71	24	of	of	ADP
ajfa-15958	71	25	(	(	PUNCT
ajfa-15958	71	26	abc	abc	PROPN
ajfa-15958	71	27	)	)	PUNCT
ajfa-15958	71	28	system	system	NOUN
ajfa-15958	71	29	reduces	reduce	VERB
ajfa-15958	71	30	the	the	DET
ajfa-15958	71	31	time	time	NOUN
ajfa-15958	71	32	and	and	CCONJ
ajfa-15958	71	33	effort	effort	NOUN
ajfa-15958	71	34	required	require	VERB
ajfa-15958	71	35	to	to	PART
ajfa-15958	71	36	carry	carry	VERB
ajfa-15958	71	37	out	out	ADP
ajfa-15958	71	38	the	the	DET
ajfa-15958	71	39	activities	activity	NOUN
ajfa-15958	71	40	and	and	CCONJ
ajfa-15958	71	41	thus	thus	ADV
ajfa-15958	71	42	reduce	reduce	VERB
ajfa-15958	71	43	cost	cost	NOUN
ajfa-15958	71	44	.	.	PUNCT
ajfa-15958	72	1	4.68	4.68	NUM
ajfa-15958	72	2	0.56	0.56	NUM
ajfa-15958	72	3	93.6	93.6	NUM
ajfa-15958	72	4	%	%	NOUN
ajfa-15958	72	5	very	very	ADV
ajfa-15958	72	6	high	high	ADJ
ajfa-15958	72	7	2	2	NUM
ajfa-15958	72	8	abc	abc	NOUN
ajfa-15958	72	9	system	system	NOUN
ajfa-15958	72	10	helps	help	VERB
ajfa-15958	72	11	control	control	VERB
ajfa-15958	72	12	and	and	CCONJ
ajfa-15958	72	13	reduce	reduce	VERB
ajfa-15958	72	14	early	early	ADV
ajfa-15958	72	15	or	or	CCONJ
ajfa-15958	72	16	reduce	reduce	VERB
ajfa-15958	72	17	costs	cost	NOUN
ajfa-15958	72	18	4.25	4.25	NUM
ajfa-15958	72	19	0.62	0.62	NUM
ajfa-15958	72	20	85	85	NUM
ajfa-15958	72	21	%	%	NOUN
ajfa-15958	72	22	very	very	ADV
ajfa-15958	72	23	high	high	ADJ
ajfa-15958	72	24	3	3	NUM
ajfa-15958	72	25	the	the	DET
ajfa-15958	72	26	jordanian	jordanian	ADJ
ajfa-15958	72	27	health	health	NOUN
ajfa-15958	72	28	services	service	NOUN
ajfa-15958	72	29	sector	sector	NOUN
ajfa-15958	72	30	is	be	AUX
ajfa-15958	72	31	witnessing	witness	VERB
ajfa-15958	72	32	intense	intense	ADJ
ajfa-15958	72	33	competition	competition	NOUN
ajfa-15958	72	34	among	among	ADP
ajfa-15958	72	35	private	private	ADJ
ajfa-15958	72	36	hospitals	hospital	NOUN
ajfa-15958	72	37	4.20	4.20	NUM
ajfa-15958	72	38	0.70	0.70	NUM
ajfa-15958	72	39	84	84	NUM
ajfa-15958	72	40	%	%	NOUN
ajfa-15958	72	41	very	very	ADV
ajfa-15958	72	42	high	high	ADJ
ajfa-15958	72	43	4	4	NUM
ajfa-15958	72	44	abc	abc	PROPN
ajfa-15958	72	45	system	system	NOUN
ajfa-15958	72	46	helps	help	VERB
ajfa-15958	72	47	in	in	ADP
ajfa-15958	72	48	determining	determine	VERB
ajfa-15958	72	49	the	the	DET
ajfa-15958	72	50	prices	price	NOUN
ajfa-15958	72	51	of	of	ADP
ajfa-15958	72	52	health	health	NOUN
ajfa-15958	72	53	service	service	NOUN
ajfa-15958	72	54	better	well	ADV
ajfa-15958	72	55	and	and	CCONJ
ajfa-15958	72	56	more	more	ADV
ajfa-15958	72	57	accurately	accurately	ADV
ajfa-15958	72	58	4.18	4.18	NUM
ajfa-15958	72	59	0.76	0.76	NUM
ajfa-15958	72	60	83.6	83.6	NUM
ajfa-15958	72	61	%	%	NOUN
ajfa-15958	72	62	very	very	ADV
ajfa-15958	72	63	high	high	ADJ
ajfa-15958	72	64	5	5	NUM
ajfa-15958	72	65	the	the	DET
ajfa-15958	72	66	indirect	indirect	ADJ
ajfa-15958	72	67	costs	cost	NOUN
ajfa-15958	72	68	of	of	ADP
ajfa-15958	72	69	health	health	NOUN
ajfa-15958	72	70	services	service	NOUN
ajfa-15958	72	71	are	be	AUX
ajfa-15958	72	72	an	an	DET
ajfa-15958	72	73	important	important	ADJ
ajfa-15958	72	74	of	of	ADP
ajfa-15958	72	75	the	the	DET
ajfa-15958	72	76	cost	cost	NOUN
ajfa-15958	72	77	of	of	ADP
ajfa-15958	72	78	health	health	NOUN
ajfa-15958	72	79	services	service	NOUN
ajfa-15958	72	80	provided	provide	VERB
ajfa-15958	72	81	to	to	ADP
ajfa-15958	72	82	the	the	DET
ajfa-15958	72	83	patient	patient	NOUN
ajfa-15958	72	84	4.02	4.02	NUM
ajfa-15958	72	85	0.85	0.85	NUM
ajfa-15958	72	86	80.4	80.4	NUM
ajfa-15958	72	87	%	%	NOUN
ajfa-15958	72	88	very	very	ADV
ajfa-15958	72	89	high	high	ADJ
ajfa-15958	72	90	6	6	NUM
ajfa-15958	72	91	guided	guide	VERB
ajfa-15958	72	92	by	by	ADP
ajfa-15958	72	93	the	the	DET
ajfa-15958	72	94	casual	casual	ADJ
ajfa-15958	72	95	relationship	relationship	NOUN
ajfa-15958	72	96	between	between	ADP
ajfa-15958	72	97	the	the	DET
ajfa-15958	72	98	indirect	indirect	ADJ
ajfa-15958	72	99	costs	cost	NOUN
ajfa-15958	72	100	of	of	ADP
ajfa-15958	72	101	health	health	NOUN
ajfa-15958	72	102	services	service	NOUN
ajfa-15958	72	103	and	and	CCONJ
ajfa-15958	72	104	the	the	DET
ajfa-15958	72	105	activities	activity	NOUN
ajfa-15958	72	106	that	that	PRON
ajfa-15958	72	107	caused	cause	VERB
ajfa-15958	72	108	the	the	DET
ajfa-15958	72	109	leads	lead	NOUN
ajfa-15958	72	110	to	to	ADP
ajfa-15958	72	111	the	the	DET
ajfa-15958	72	112	excluding	exclude	VERB
ajfa-15958	72	113	activities	activity	NOUN
ajfa-15958	72	114	that	that	PRON
ajfa-15958	72	115	do	do	AUX
ajfa-15958	72	116	not	not	PART
ajfa-15958	72	117	add	add	VERB
ajfa-15958	72	118	value	value	NOUN
ajfa-15958	72	119	or	or	CCONJ
ajfa-15958	72	120	benefit	benefit	VERB
ajfa-15958	72	121	to	to	ADP
ajfa-15958	72	122	the	the	DET
ajfa-15958	72	123	patient	patient	NOUN
ajfa-15958	72	124	.	.	PUNCT
ajfa-15958	73	1	3.88	3.88	NUM
ajfa-15958	73	2	1.12	1.12	NUM
ajfa-15958	73	3	77.6	77.6	NUM
ajfa-15958	73	4	%	%	NOUN
ajfa-15958	73	5	high	high	ADJ
ajfa-15958	73	6	7	7	NUM
ajfa-15958	73	7	the	the	DET
ajfa-15958	73	8	role	role	NOUN
ajfa-15958	73	9	of	of	ADP
ajfa-15958	73	10	abc	abc	PROPN
ajfa-15958	73	11	system	system	NOUN
ajfa-15958	73	12	in	in	ADP
ajfa-15958	73	13	maximizing	maximize	VERB
ajfa-15958	73	14	profitability	profitability	NOUN
ajfa-15958	73	15	4.21	4.21	NUM
ajfa-15958	73	16	0.38	0.38	NUM
ajfa-15958	73	17	84.2	84.2	NUM
ajfa-15958	73	18	%	%	NOUN
ajfa-15958	73	19	very	very	ADV
ajfa-15958	73	20	high	high	ADJ
ajfa-15958	73	21	total	total	ADJ
ajfa-15958	73	22	average	average	NOUN
ajfa-15958	73	23	4.20	4.20	NUM
ajfa-15958	73	24	0.79	0.79	NUM
ajfa-15958	73	25	84.%	84.%	NUM
ajfa-15958	73	26	very	very	ADV
ajfa-15958	73	27	high	high	ADJ
ajfa-15958	73	28	asian	asian	ADJ
ajfa-15958	73	29	journal	journal	NOUN
ajfa-15958	73	30	of	of	ADP
ajfa-15958	73	31	finance	finance	PROPN
ajfa-15958	73	32	&	&	CCONJ
ajfa-15958	73	33	accounting	accounting	PROPN
ajfa-15958	73	34	issn	issn	PROPN
ajfa-15958	73	35	1946	1946	NUM
ajfa-15958	73	36	-	-	PUNCT
ajfa-15958	73	37	052x	052x	NOUN
ajfa-15958	73	38	2020	2020	NUM
ajfa-15958	73	39	,	,	PUNCT
ajfa-15958	73	40	vol	vol	NOUN
ajfa-15958	73	41	.	.	PROPN
ajfa-15958	73	42	12	12	NUM
ajfa-15958	73	43	,	,	PUNCT
ajfa-15958	73	44	no	no	INTJ
ajfa-15958	73	45	.	.	NOUN
ajfa-15958	73	46	1	1	NUM
ajfa-15958	73	47	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-15958	73	48	157	157	NUM
ajfa-15958	73	49	table	table	NOUN
ajfa-15958	73	50	3	3	NUM
ajfa-15958	73	51	.	.	X
ajfa-15958	73	52	hypothesis	hypothesis	NOUN
ajfa-15958	73	53	(	(	PUNCT
ajfa-15958	73	54	1	1	X
ajfa-15958	73	55	)	)	PUNCT
ajfa-15958	73	56	testing	testing	NOUN
ajfa-15958	73	57	result	result	NOUN
ajfa-15958	73	58	calculated	calculate	VERB
ajfa-15958	73	59	t	t	PROPN
ajfa-15958	73	60	t	t	PROPN
ajfa-15958	73	61	tabular	tabular	NOUN
ajfa-15958	73	62	sig	sig	NOUN
ajfa-15958	73	63	allowed	allow	VERB
ajfa-15958	73	64	error	error	NOUN
ajfa-15958	73	65	result	result	NOUN
ajfa-15958	73	66	mean	mean	VERB
ajfa-15958	73	67	s.d	s.d	PROPN
ajfa-15958	73	68	2.199	2.199	NUM
ajfa-15958	73	69	1.645	1.645	NUM
ajfa-15958	73	70	0.32	0.32	NUM
ajfa-15958	73	71	0.05	0.05	NUM
ajfa-15958	73	72	rejected	reject	VERB
ajfa-15958	73	73	4.20	4.20	NUM
ajfa-15958	73	74	0.79	0.79	NUM
ajfa-15958	73	75	table	table	NOUN
ajfa-15958	73	76	3	3	NUM
ajfa-15958	73	77	shows	show	VERB
ajfa-15958	73	78	that	that	SCONJ
ajfa-15958	73	79	the	the	DET
ajfa-15958	73	80	calculated	calculated	ADJ
ajfa-15958	73	81	t	t	NOUN
ajfa-15958	73	82	is	be	AUX
ajfa-15958	73	83	greater	great	ADJ
ajfa-15958	73	84	than	than	ADP
ajfa-15958	73	85	t.	t.	NOUN
ajfa-15958	73	86	tabular	tabular	NOUN
ajfa-15958	73	87	and	and	CCONJ
ajfa-15958	73	88	this	this	PRON
ajfa-15958	73	89	means	mean	VERB
ajfa-15958	73	90	that	that	SCONJ
ajfa-15958	73	91	the	the	DET
ajfa-15958	73	92	application	application	NOUN
ajfa-15958	73	93	of	of	ADP
ajfa-15958	73	94	abc	abc	PROPN
ajfa-15958	73	95	system	system	NOUN
ajfa-15958	73	96	enables	enable	VERB
ajfa-15958	73	97	private	private	ADJ
ajfa-15958	73	98	hospitals	hospital	NOUN
ajfa-15958	73	99	in	in	ADP
ajfa-15958	73	100	jordan	jordan	PROPN
ajfa-15958	73	101	to	to	PART
ajfa-15958	73	102	reduce	reduce	VERB
ajfa-15958	73	103	the	the	DET
ajfa-15958	73	104	costs	cost	NOUN
ajfa-15958	73	105	of	of	ADP
ajfa-15958	73	106	health	health	NOUN
ajfa-15958	73	107	services	service	NOUN
ajfa-15958	73	108	in	in	ADP
ajfa-15958	73	109	away	away	ADV
ajfa-15958	73	110	that	that	SCONJ
ajfa-15958	73	111	maximizing	maximize	VERB
ajfa-15958	73	112	profitability	profitability	NOUN
ajfa-15958	73	113	.	.	PUNCT
ajfa-15958	74	1	therefore	therefore	ADV
ajfa-15958	74	2	,	,	PUNCT
ajfa-15958	74	3	the	the	DET
ajfa-15958	74	4	researcher	researcher	NOUN
ajfa-15958	74	5	rejects	reject	VERB
ajfa-15958	74	6	the	the	DET
ajfa-15958	74	7	null	null	ADJ
ajfa-15958	74	8	hypothesis	hypothesis	NOUN
ajfa-15958	74	9	and	and	CCONJ
ajfa-15958	74	10	accept	accept	VERB
ajfa-15958	74	11	the	the	DET
ajfa-15958	74	12	alternative	alternative	ADJ
ajfa-15958	74	13	hypothesis	hypothesis	NOUN
ajfa-15958	74	14	according	accord	VERB
ajfa-15958	74	15	to	to	ADP
ajfa-15958	74	16	the	the	DET
ajfa-15958	74	17	role	role	NOUN
ajfa-15958	74	18	of	of	ADP
ajfa-15958	74	19	decision	decision	NOUN
ajfa-15958	74	20	arithmetic	arithmetic	ADJ
ajfa-15958	74	21	averages	average	NOUN
ajfa-15958	74	22	and	and	CCONJ
ajfa-15958	74	23	standard	standard	NOUN
ajfa-15958	74	24	s	s	PART
ajfa-15958	74	25	deviation	deviation	NOUN
ajfa-15958	74	26	to	to	PART
ajfa-15958	74	27	provide	provide	VERB
ajfa-15958	74	28	the	the	DET
ajfa-15958	74	29	abc	abc	PROPN
ajfa-15958	74	30	system	system	NOUN
ajfa-15958	74	31	possibilities	possibility	NOUN
ajfa-15958	74	32	in	in	ADP
ajfa-15958	74	33	measuring	measure	VERB
ajfa-15958	74	34	the	the	DET
ajfa-15958	74	35	cost	cost	NOUN
ajfa-15958	74	36	of	of	ADP
ajfa-15958	74	37	health	health	NOUN
ajfa-15958	74	38	services	service	NOUN
ajfa-15958	74	39	.	.	PUNCT
ajfa-15958	75	1	table	table	NOUN
ajfa-15958	75	2	4	4	NUM
ajfa-15958	75	3	.	.	PUNCT
ajfa-15958	76	1	the	the	DET
ajfa-15958	76	2	availability	availability	NOUN
ajfa-15958	76	3	of	of	ADP
ajfa-15958	76	4	infrastructure	infrastructure	NOUN
ajfa-15958	76	5	and	and	CCONJ
ajfa-15958	76	6	capabilities	capability	NOUN
ajfa-15958	76	7	needed	need	VERB
ajfa-15958	76	8	to	to	PART
ajfa-15958	76	9	adopt	adopt	VERB
ajfa-15958	76	10	and	and	CCONJ
ajfa-15958	76	11	apply	apply	VERB
ajfa-15958	76	12	(	(	PUNCT
ajfa-15958	76	13	abc	abc	PROPN
ajfa-15958	76	14	)	)	PUNCT
ajfa-15958	76	15	system	system	NOUN
ajfa-15958	76	16	in	in	ADP
ajfa-15958	76	17	jordanian	jordanian	ADJ
ajfa-15958	76	18	hospitals	hospital	NOUN
ajfa-15958	76	19	no	no	DET
ajfa-15958	76	20	items	item	NOUN
ajfa-15958	76	21	mean	mean	VERB
ajfa-15958	76	22	s.t	s.t	PROPN
ajfa-15958	76	23	percentage	percentage	NOUN
ajfa-15958	76	24	%	%	NOUN
ajfa-15958	76	25	level	level	NOUN
ajfa-15958	76	26	of	of	ADP
ajfa-15958	76	27	importance	importance	NOUN
ajfa-15958	76	28	1	1	NUM
ajfa-15958	76	29	the	the	DET
ajfa-15958	76	30	corresponding	corresponding	ADJ
ajfa-15958	76	31	work	work	NOUN
ajfa-15958	76	32	mechanism	mechanism	NOUN
ajfa-15958	76	33	in	in	ADP
ajfa-15958	76	34	the	the	DET
ajfa-15958	76	35	jordanian	jordanian	ADJ
ajfa-15958	76	36	private	private	ADJ
ajfa-15958	76	37	hospitals	hospital	NOUN
ajfa-15958	76	38	is	be	AUX
ajfa-15958	76	39	imposed	impose	VERB
ajfa-15958	76	40	by	by	ADP
ajfa-15958	76	41	the	the	DET
ajfa-15958	76	42	administration	administration	NOUN
ajfa-15958	76	43	,	,	PUNCT
ajfa-15958	76	44	but	but	CCONJ
ajfa-15958	76	45	it	it	PRON
ajfa-15958	76	46	is	be	AUX
ajfa-15958	76	47	possible	possible	ADJ
ajfa-15958	76	48	to	to	PART
ajfa-15958	76	49	develop	develop	VERB
ajfa-15958	76	50	method	method	NOUN
ajfa-15958	76	51	to	to	PART
ajfa-15958	76	52	calculate	calculate	VERB
ajfa-15958	76	53	the	the	DET
ajfa-15958	76	54	cost	cost	NOUN
ajfa-15958	76	55	of	of	ADP
ajfa-15958	76	56	health	health	NOUN
ajfa-15958	76	57	service	service	NOUN
ajfa-15958	76	58	accurately	accurately	ADV
ajfa-15958	76	59	3.46	3.46	NUM
ajfa-15958	76	60	0.63	0.63	NUM
ajfa-15958	76	61	69.2	69.2	NUM
ajfa-15958	76	62	%	%	NOUN
ajfa-15958	76	63	medium	medium	NOUN
ajfa-15958	76	64	2	2	NUM
ajfa-15958	76	65	determine	determine	NOUN
ajfa-15958	76	66	the	the	DET
ajfa-15958	76	67	price	price	NOUN
ajfa-15958	76	68	of	of	ADP
ajfa-15958	76	69	health	health	NOUN
ajfa-15958	76	70	service	service	NOUN
ajfa-15958	76	71	provided	provide	VERB
ajfa-15958	76	72	to	to	ADP
ajfa-15958	76	73	patients	patient	NOUN
ajfa-15958	76	74	by	by	ADP
ajfa-15958	76	75	adding	add	VERB
ajfa-15958	76	76	a	a	DET
ajfa-15958	76	77	margin	margin	NOUN
ajfa-15958	76	78	(	(	PUNCT
ajfa-15958	76	79	markup	markup	PROPN
ajfa-15958	76	80	)	)	PUNCT
ajfa-15958	76	81	to	to	ADP
ajfa-15958	76	82	the	the	DET
ajfa-15958	76	83	cost	cost	NOUN
ajfa-15958	76	84	of	of	ADP
ajfa-15958	76	85	service	service	NOUN
ajfa-15958	76	86	provided	provide	VERB
ajfa-15958	76	87	to	to	PART
ajfa-15958	76	88	patient	patient	VERB
ajfa-15958	76	89	3.44	3.44	NUM
ajfa-15958	76	90	0.78	0.78	NUM
ajfa-15958	76	91	68.8	68.8	NUM
ajfa-15958	76	92	%	%	NOUN
ajfa-15958	76	93	medium	medium	NOUN
ajfa-15958	76	94	3	3	NUM
ajfa-15958	76	95	the	the	DET
ajfa-15958	76	96	jordanian	jordanian	ADJ
ajfa-15958	76	97	private	private	ADJ
ajfa-15958	76	98	hospitals	hospital	NOUN
ajfa-15958	76	99	have	have	VERB
ajfa-15958	76	100	a	a	DET
ajfa-15958	76	101	department	department	NOUN
ajfa-15958	76	102	specialized	specialize	VERB
ajfa-15958	76	103	in	in	ADP
ajfa-15958	76	104	determining	determine	VERB
ajfa-15958	76	105	the	the	DET
ajfa-15958	76	106	cost	cost	NOUN
ajfa-15958	76	107	of	of	ADP
ajfa-15958	76	108	health	health	NOUN
ajfa-15958	76	109	services	service	NOUN
ajfa-15958	76	110	that	that	PRON
ajfa-15958	76	111	provided	provide	VERB
ajfa-15958	76	112	to	to	PART
ajfa-15958	76	113	patient	patient	VERB
ajfa-15958	76	114	3.31	3.31	NUM
ajfa-15958	76	115	0.67	0.67	NUM
ajfa-15958	76	116	66.2	66.2	NUM
ajfa-15958	76	117	%	%	NOUN
ajfa-15958	76	118	medium	medium	NOUN
ajfa-15958	76	119	4	4	NUM
ajfa-15958	76	120	the	the	DET
ajfa-15958	76	121	health	health	NOUN
ajfa-15958	76	122	services	service	NOUN
ajfa-15958	76	123	provided	provide	VERB
ajfa-15958	76	124	to	to	ADP
ajfa-15958	76	125	patients	patient	NOUN
ajfa-15958	76	126	in	in	ADP
ajfa-15958	76	127	private	private	ADJ
ajfa-15958	76	128	jordanian	jordanian	ADJ
ajfa-15958	76	129	hospitals	hospital	NOUN
ajfa-15958	76	130	to	to	PART
ajfa-15958	76	131	re	re	VERB
ajfa-15958	76	132	engineering	engineer	VERB
ajfa-15958	76	133	from	from	ADP
ajfa-15958	76	134	time	time	NOUN
ajfa-15958	76	135	to	to	ADP
ajfa-15958	76	136	time	time	NOUN
ajfa-15958	76	137	in	in	ADP
ajfa-15958	76	138	order	order	NOUN
ajfa-15958	76	139	to	to	PART
ajfa-15958	76	140	get	get	AUX
ajfa-15958	76	141	rid	rid	VERB
ajfa-15958	76	142	of	of	ADP
ajfa-15958	76	143	services	service	NOUN
ajfa-15958	76	144	that	that	PRON
ajfa-15958	76	145	do	do	AUX
ajfa-15958	76	146	not	not	PART
ajfa-15958	76	147	benefit	benefit	VERB
ajfa-15958	76	148	patients	patient	NOUN
ajfa-15958	76	149	.	.	PUNCT
ajfa-15958	77	1	3.60	3.60	NUM
ajfa-15958	77	2	6.70	6.70	NUM
ajfa-15958	77	3	67	67	NUM
ajfa-15958	77	4	%	%	NOUN
ajfa-15958	77	5	medium	medium	NOUN
ajfa-15958	77	6	5	5	NUM
ajfa-15958	77	7	the	the	DET
ajfa-15958	77	8	extent	extent	NOUN
ajfa-15958	77	9	to	to	PART
ajfa-15958	77	10	which	which	PRON
ajfa-15958	77	11	infrastructure	infrastructure	NOUN
ajfa-15958	77	12	and	and	CCONJ
ajfa-15958	77	13	the	the	DET
ajfa-15958	77	14	potential	potential	NOUN
ajfa-15958	77	15	to	to	PART
ajfa-15958	77	16	adopt	adopt	VERB
ajfa-15958	77	17	and	and	CCONJ
ajfa-15958	77	18	apply	apply	VERB
ajfa-15958	77	19	the	the	DET
ajfa-15958	77	20	abc	abc	PROPN
ajfa-15958	77	21	system	system	NOUN
ajfa-15958	77	22	the	the	DET
ajfa-15958	77	23	jordanian	jordanian	ADJ
ajfa-15958	77	24	private	private	ADJ
ajfa-15958	77	25	hospitals	hospital	NOUN
ajfa-15958	77	26	are	be	AUX
ajfa-15958	77	27	available	available	ADJ
ajfa-15958	77	28	3.25	3.25	NUM
ajfa-15958	77	29	0.58	0.58	NUM
ajfa-15958	77	30	65	65	NUM
ajfa-15958	77	31	%	%	NOUN
ajfa-15958	77	32	medium	medium	ADJ
ajfa-15958	77	33	total	total	NOUN
ajfa-15958	77	34	average	average	NOUN
ajfa-15958	77	35	3.412	3.412	NUM
ajfa-15958	77	36	0.59	0.59	NUM
ajfa-15958	77	37	62	62	NUM
ajfa-15958	77	38	%	%	NOUN
ajfa-15958	77	39	medium	medium	ADJ
ajfa-15958	77	40	asian	asian	ADJ
ajfa-15958	77	41	journal	journal	NOUN
ajfa-15958	77	42	of	of	ADP
ajfa-15958	77	43	finance	finance	PROPN
ajfa-15958	77	44	&	&	CCONJ
ajfa-15958	77	45	accounting	accounting	PROPN
ajfa-15958	77	46	issn	issn	PROPN
ajfa-15958	77	47	1946	1946	NUM
ajfa-15958	77	48	-	-	PUNCT
ajfa-15958	77	49	052x	052x	NOUN
ajfa-15958	77	50	2020	2020	NUM
ajfa-15958	77	51	,	,	PUNCT
ajfa-15958	77	52	vol	vol	NOUN
ajfa-15958	77	53	.	.	PROPN
ajfa-15958	77	54	12	12	NUM
ajfa-15958	77	55	,	,	PUNCT
ajfa-15958	77	56	no	no	INTJ
ajfa-15958	77	57	.	.	NOUN
ajfa-15958	77	58	1	1	NUM
ajfa-15958	77	59	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-15958	77	60	158	158	NUM
ajfa-15958	77	61	table	table	NOUN
ajfa-15958	77	62	5	5	NUM
ajfa-15958	77	63	.	.	PUNCT
ajfa-15958	77	64	hypothesis	hypothesis	NOUN
ajfa-15958	77	65	2	2	NUM
ajfa-15958	77	66	result	result	NOUN
ajfa-15958	77	67	calculated	calculate	VERB
ajfa-15958	77	68	t	t	PROPN
ajfa-15958	77	69	t	t	PROPN
ajfa-15958	77	70	tabular	tabular	NOUN
ajfa-15958	77	71	sig	sig	NOUN
ajfa-15958	77	72	allowed	allow	VERB
ajfa-15958	77	73	error	error	NOUN
ajfa-15958	77	74	result	result	NOUN
ajfa-15958	77	75	mean	mean	VERB
ajfa-15958	77	76	s.d	s.d	VERB
ajfa-15958	77	77	2.032	2.032	NUM
ajfa-15958	77	78	1.645	1.645	NUM
ajfa-15958	77	79	0.042	0.042	NUM
ajfa-15958	77	80	0.05	0.05	NUM
ajfa-15958	77	81	rejected	reject	VERB
ajfa-15958	77	82	3.412	3.412	NUM
ajfa-15958	77	83	0.59	0.59	NUM
ajfa-15958	77	84	table	table	NOUN
ajfa-15958	77	85	5	5	NUM
ajfa-15958	77	86	shows	show	VERB
ajfa-15958	77	87	that	that	PRON
ajfa-15958	77	88	calculated	calculate	VERB
ajfa-15958	77	89	(	(	PUNCT
ajfa-15958	77	90	t	t	NOUN
ajfa-15958	77	91	)	)	PUNCT
ajfa-15958	77	92	is	be	AUX
ajfa-15958	77	93	greater	great	ADJ
ajfa-15958	77	94	than	than	ADP
ajfa-15958	77	95	(	(	PUNCT
ajfa-15958	77	96	t	t	PROPN
ajfa-15958	77	97	,	,	PUNCT
ajfa-15958	77	98	tabular	tabular	NOUN
ajfa-15958	77	99	)	)	PUNCT
ajfa-15958	77	100	.	.	PUNCT
ajfa-15958	78	1	therefore	therefore	ADV
ajfa-15958	78	2	,	,	PUNCT
ajfa-15958	78	3	the	the	DET
ajfa-15958	78	4	researcher	researcher	NOUN
ajfa-15958	78	5	rejects	reject	VERB
ajfa-15958	78	6	the	the	DET
ajfa-15958	78	7	null	null	ADJ
ajfa-15958	78	8	hypothesis	hypothesis	NOUN
ajfa-15958	78	9	according	accord	VERB
ajfa-15958	78	10	to	to	ADP
ajfa-15958	78	11	the	the	DET
ajfa-15958	78	12	role	role	NOUN
ajfa-15958	78	13	of	of	ADP
ajfa-15958	78	14	the	the	DET
ajfa-15958	78	15	decision	decision	NOUN
ajfa-15958	78	16	and	and	CCONJ
ajfa-15958	78	17	accept	accept	VERB
ajfa-15958	78	18	the	the	DET
ajfa-15958	78	19	alternative	alternative	ADJ
ajfa-15958	78	20	hypothesis	hypothesis	NOUN
ajfa-15958	78	21	:	:	PUNCT
ajfa-15958	78	22	the	the	DET
ajfa-15958	78	23	infrastructure	infrastructure	NOUN
ajfa-15958	78	24	and	and	CCONJ
ajfa-15958	78	25	capabilities	capability	NOUN
ajfa-15958	78	26	needed	need	VERB
ajfa-15958	78	27	to	to	PART
ajfa-15958	78	28	apply	apply	VERB
ajfa-15958	78	29	the	the	DET
ajfa-15958	78	30	(	(	PUNCT
ajfa-15958	78	31	abc	abc	PROPN
ajfa-15958	78	32	)	)	PUNCT
ajfa-15958	78	33	system	system	NOUN
ajfa-15958	78	34	are	be	AUX
ajfa-15958	78	35	available	available	ADJ
ajfa-15958	78	36	in	in	ADP
ajfa-15958	78	37	the	the	DET
ajfa-15958	78	38	jordanian	jordanian	ADJ
ajfa-15958	78	39	private	private	ADJ
ajfa-15958	78	40	hospitals	hospital	NOUN
ajfa-15958	78	41	.	.	PUNCT
ajfa-15958	79	1	table	table	NOUN
ajfa-15958	79	2	6	6	NUM
ajfa-15958	79	3	.	.	PUNCT
ajfa-15958	80	1	arithmetic	arithmetic	ADJ
ajfa-15958	80	2	averages	average	NOUN
ajfa-15958	80	3	and	and	CCONJ
ajfa-15958	80	4	standard	standard	ADJ
ajfa-15958	80	5	deviations	deviation	NOUN
ajfa-15958	80	6	to	to	ADP
ajfa-15958	80	7	the	the	DET
ajfa-15958	80	8	obstacles	obstacle	NOUN
ajfa-15958	80	9	of	of	ADP
ajfa-15958	80	10	applying	apply	VERB
ajfa-15958	80	11	abc	abc	PROPN
ajfa-15958	80	12	system	system	NOUN
ajfa-15958	80	13	in	in	ADP
ajfa-15958	80	14	jordanian	jordanian	ADJ
ajfa-15958	80	15	private	private	ADJ
ajfa-15958	80	16	hospitals	hospital	NOUN
ajfa-15958	80	17	no	no	DET
ajfa-15958	80	18	items	item	NOUN
ajfa-15958	80	19	mean	mean	VERB
ajfa-15958	80	20	s.t	s.t	PROPN
ajfa-15958	80	21	percentage	percentage	NOUN
ajfa-15958	80	22	%	%	NOUN
ajfa-15958	80	23	level	level	NOUN
ajfa-15958	80	24	of	of	ADP
ajfa-15958	80	25	importance	importance	NOUN
ajfa-15958	80	26	1	1	NUM
ajfa-15958	80	27	the	the	DET
ajfa-15958	80	28	hospital	hospital	NOUN
ajfa-15958	80	29	administration	administration	NOUN
ajfa-15958	80	30	is	be	AUX
ajfa-15958	80	31	not	not	PART
ajfa-15958	80	32	convinced	convince	VERB
ajfa-15958	80	33	of	of	ADP
ajfa-15958	80	34	the	the	DET
ajfa-15958	80	35	feasibility	feasibility	NOUN
ajfa-15958	80	36	of	of	ADP
ajfa-15958	80	37	abc	abc	PROPN
ajfa-15958	80	38	system	system	NOUN
ajfa-15958	80	39	in	in	ADP
ajfa-15958	80	40	jordanian	jordanian	ADJ
ajfa-15958	80	41	private	private	ADJ
ajfa-15958	80	42	hospitals	hospital	NOUN
ajfa-15958	80	43	.	.	PUNCT
ajfa-15958	81	1	4.05	4.05	NUM
ajfa-15958	81	2	1.26	1.26	NUM
ajfa-15958	81	3	81	81	NUM
ajfa-15958	81	4	%	%	NOUN
ajfa-15958	81	5	very	very	ADV
ajfa-15958	81	6	high	high	ADJ
ajfa-15958	81	7	2	2	NUM
ajfa-15958	81	8	the	the	DET
ajfa-15958	81	9	average	average	ADJ
ajfa-15958	81	10	level	level	NOUN
ajfa-15958	81	11	of	of	ADP
ajfa-15958	81	12	salaries	salary	NOUN
ajfa-15958	81	13	of	of	ADP
ajfa-15958	81	14	financial	financial	ADJ
ajfa-15958	81	15	state	state	NOUN
ajfa-15958	81	16	prevents	prevent	VERB
ajfa-15958	81	17	abc	abc	PROPN
ajfa-15958	81	18	system	system	NOUN
ajfa-15958	81	19	from	from	ADP
ajfa-15958	81	20	being	be	AUX
ajfa-15958	81	21	applied	apply	VERB
ajfa-15958	81	22	due	due	ADP
ajfa-15958	81	23	to	to	ADP
ajfa-15958	81	24	the	the	DET
ajfa-15958	81	25	time	time	NOUN
ajfa-15958	81	26	and	and	CCONJ
ajfa-15958	81	27	investment	investment	NOUN
ajfa-15958	81	28	it	it	PRON
ajfa-15958	81	29	needs	need	VERB
ajfa-15958	81	30	3.66	3.66	NUM
ajfa-15958	81	31	0.91	0.91	NUM
ajfa-15958	81	32	73.2	73.2	NUM
ajfa-15958	81	33	%	%	NOUN
ajfa-15958	81	34	high	high	ADJ
ajfa-15958	81	35	3	3	NUM
ajfa-15958	81	36	the	the	DET
ajfa-15958	81	37	application	application	NOUN
ajfa-15958	81	38	of	of	ADP
ajfa-15958	81	39	abc	abc	PROPN
ajfa-15958	81	40	system	system	NOUN
ajfa-15958	81	41	in	in	ADP
ajfa-15958	81	42	jordanian	jordanian	ADJ
ajfa-15958	81	43	private	private	ADJ
ajfa-15958	81	44	hospitals	hospital	NOUN
ajfa-15958	81	45	costly	costly	ADJ
ajfa-15958	81	46	,	,	PUNCT
ajfa-15958	81	47	and	and	CCONJ
ajfa-15958	81	48	less	less	ADV
ajfa-15958	81	49	effective	effective	ADJ
ajfa-15958	81	50	than	than	ADP
ajfa-15958	81	51	the	the	DET
ajfa-15958	81	52	cost	cost	NOUN
ajfa-15958	81	53	of	of	ADP
ajfa-15958	81	54	its	its	PRON
ajfa-15958	81	55	implementation	implementation	NOUN
ajfa-15958	81	56	3.76	3.76	NUM
ajfa-15958	81	57	0.95	0.95	NUM
ajfa-15958	81	58	75.2	75.2	NUM
ajfa-15958	81	59	%	%	NOUN
ajfa-15958	81	60	high	high	ADJ
ajfa-15958	81	61	4	4	NUM
ajfa-15958	81	62	cost	cost	NOUN
ajfa-15958	81	63	management	management	NOUN
ajfa-15958	81	64	personal	personal	NOUN
ajfa-15958	81	65	are	be	AUX
ajfa-15958	81	66	not	not	PART
ajfa-15958	81	67	eligible	eligible	ADJ
ajfa-15958	81	68	to	to	PART
ajfa-15958	81	69	apply	apply	VERB
ajfa-15958	81	70	(	(	PUNCT
ajfa-15958	81	71	abc	abc	PROPN
ajfa-15958	81	72	)	)	PUNCT
ajfa-15958	81	73	system	system	NOUN
ajfa-15958	81	74	in	in	ADP
ajfa-15958	81	75	jordanian	jordanian	ADJ
ajfa-15958	81	76	private	private	ADJ
ajfa-15958	81	77	hospitals	hospital	NOUN
ajfa-15958	81	78	3.82	3.82	NUM
ajfa-15958	81	79	1.04	1.04	NUM
ajfa-15958	81	80	76.4	76.4	NUM
ajfa-15958	81	81	%	%	NOUN
ajfa-15958	81	82	high	high	ADJ
ajfa-15958	81	83	5	5	NUM
ajfa-15958	81	84	the	the	DET
ajfa-15958	81	85	cost	cost	NOUN
ajfa-15958	81	86	centers	center	NOUN
ajfa-15958	81	87	in	in	ADP
ajfa-15958	81	88	jordanian	jordanian	ADJ
ajfa-15958	81	89	private	private	ADJ
ajfa-15958	81	90	hospitals	hospital	NOUN
ajfa-15958	81	91	are	be	AUX
ajfa-15958	81	92	not	not	PART
ajfa-15958	81	93	defined	define	VERB
ajfa-15958	81	94	by	by	ADP
ajfa-15958	81	95	the	the	DET
ajfa-15958	81	96	appropriate	appropriate	ADJ
ajfa-15958	81	97	application	application	NOUN
ajfa-15958	81	98	for	for	ADP
ajfa-15958	81	99	abc	abc	PROPN
ajfa-15958	81	100	system	system	PROPN
ajfa-15958	81	101	3.44	3.44	NUM
ajfa-15958	81	102	1.15	1.15	NUM
ajfa-15958	81	103	68.8	68.8	NUM
ajfa-15958	81	104	%	%	NOUN
ajfa-15958	81	105	moderate	moderate	ADJ
ajfa-15958	81	106	6	6	NUM
ajfa-15958	81	107	the	the	DET
ajfa-15958	81	108	difficulty	difficulty	NOUN
ajfa-15958	81	109	of	of	ADP
ajfa-15958	81	110	dividing	divide	VERB
ajfa-15958	81	111	the	the	DET
ajfa-15958	81	112	cost	cost	NOUN
ajfa-15958	81	113	of	of	ADP
ajfa-15958	81	114	the	the	DET
ajfa-15958	81	115	patients	patient	NOUN
ajfa-15958	81	116	health	health	NOUN
ajfa-15958	81	117	services	service	NOUN
ajfa-15958	81	118	directly	directly	ADV
ajfa-15958	81	119	and	and	CCONJ
ajfa-15958	81	120	indirectly	indirectly	ADV
ajfa-15958	81	121	2.56	2.56	NUM
ajfa-15958	81	122	1.10	1.10	NUM
ajfa-15958	81	123	51.2	51.2	NUM
ajfa-15958	81	124	%	%	NOUN
ajfa-15958	81	125	little	little	ADJ
ajfa-15958	81	126	7	7	NUM
ajfa-15958	81	127	the	the	DET
ajfa-15958	81	128	pricing	pricing	NOUN
ajfa-15958	81	129	of	of	ADP
ajfa-15958	81	130	health	health	NOUN
ajfa-15958	81	131	services	service	NOUN
ajfa-15958	81	132	in	in	ADP
ajfa-15958	81	133	jordanian	jordanian	ADJ
ajfa-15958	81	134	private	private	ADJ
ajfa-15958	81	135	hospitals	hospital	NOUN
ajfa-15958	81	136	depends	depend	VERB
ajfa-15958	81	137	more	more	ADV
ajfa-15958	81	138	on	on	ADP
ajfa-15958	81	139	supply	supply	NOUN
ajfa-15958	81	140	and	and	CCONJ
ajfa-15958	81	141	demand	demand	NOUN
ajfa-15958	81	142	factors	factor	NOUN
ajfa-15958	81	143	and	and	CCONJ
ajfa-15958	81	144	competition	competition	NOUN
ajfa-15958	81	145	on	on	ADP
ajfa-15958	81	146	the	the	DET
ajfa-15958	81	147	cost	cost	NOUN
ajfa-15958	81	148	of	of	ADP
ajfa-15958	81	149	service	service	NOUN
ajfa-15958	81	150	.	.	PUNCT
ajfa-15958	82	1	3.77	3.77	NUM
ajfa-15958	82	2	1.06	1.06	NUM
ajfa-15958	82	3	75.4	75.4	NUM
ajfa-15958	82	4	%	%	NOUN
ajfa-15958	82	5	high	high	ADJ
ajfa-15958	82	6	total	total	NOUN
ajfa-15958	82	7	average	average	ADJ
ajfa-15958	82	8	3.58	3.58	NUM
ajfa-15958	82	9	0.65	0.65	NUM
ajfa-15958	82	10	71.6	71.6	NUM
ajfa-15958	82	11	%	%	NOUN
ajfa-15958	82	12	high	high	ADJ
ajfa-15958	82	13	from	from	ADP
ajfa-15958	82	14	the	the	DET
ajfa-15958	82	15	table	table	NOUN
ajfa-15958	82	16	6	6	NUM
ajfa-15958	82	17	above	above	ADP
ajfa-15958	82	18	the	the	DET
ajfa-15958	82	19	overall	overall	ADJ
ajfa-15958	82	20	average	average	NOUN
ajfa-15958	82	21	of	of	ADP
ajfa-15958	82	22	all	all	DET
ajfa-15958	82	23	paragraphs	paragraph	NOUN
ajfa-15958	82	24	is	be	AUX
ajfa-15958	82	25	(	(	PUNCT
ajfa-15958	82	26	3.58	3.58	NUM
ajfa-15958	82	27	)	)	PUNCT
ajfa-15958	82	28	and	and	CCONJ
ajfa-15958	82	29	is	be	AUX
ajfa-15958	82	30	greater	great	ADJ
ajfa-15958	82	31	than	than	ADP
ajfa-15958	82	32	the	the	DET
ajfa-15958	82	33	average	average	NOUN
ajfa-15958	82	34	of	of	ADP
ajfa-15958	82	35	the	the	DET
ajfa-15958	82	36	study	study	NOUN
ajfa-15958	82	37	tool	tool	NOUN
ajfa-15958	82	38	(	(	PUNCT
ajfa-15958	82	39	3	3	NUM
ajfa-15958	82	40	)	)	PUNCT
ajfa-15958	82	41	,	,	PUNCT
ajfa-15958	82	42	it	it	PRON
ajfa-15958	82	43	is	be	AUX
ajfa-15958	82	44	also	also	ADV
ajfa-15958	82	45	,	,	PUNCT
ajfa-15958	82	46	noted	note	VERB
ajfa-15958	82	47	from	from	ADP
ajfa-15958	82	48	table	table	NOUN
ajfa-15958	82	49	6	6	NUM
ajfa-15958	82	50	that	that	SCONJ
ajfa-15958	82	51	there	there	PRON
ajfa-15958	82	52	are	be	VERB
ajfa-15958	82	53	is	be	AUX
ajfa-15958	82	54	agreement	agreement	NOUN
ajfa-15958	82	55	in	in	ADP
ajfa-15958	82	56	the	the	DET
ajfa-15958	82	57	sample	sample	NOUN
ajfa-15958	82	58	of	of	ADP
ajfa-15958	82	59	the	the	DET
ajfa-15958	82	60	study	study	NOUN
ajfa-15958	82	61	on	on	ADP
ajfa-15958	82	62	the	the	DET
ajfa-15958	82	63	obstacle	obstacle	NOUN
ajfa-15958	82	64	of	of	ADP
ajfa-15958	82	65	applying	apply	VERB
ajfa-15958	82	66	(	(	PUNCT
ajfa-15958	82	67	abc	abc	PROPN
ajfa-15958	82	68	)	)	PUNCT
ajfa-15958	82	69	system	system	NOUN
ajfa-15958	82	70	in	in	ADP
ajfa-15958	82	71	jordanian	jordanian	ADJ
ajfa-15958	82	72	private	private	ADJ
ajfa-15958	82	73	hospitals	hospital	NOUN
ajfa-15958	82	74	.	.	PUNCT
ajfa-15958	83	1	asian	asian	ADJ
ajfa-15958	83	2	journal	journal	PROPN
ajfa-15958	83	3	of	of	ADP
ajfa-15958	83	4	finance	finance	PROPN
ajfa-15958	83	5	&	&	CCONJ
ajfa-15958	83	6	accounting	accounting	PROPN
ajfa-15958	83	7	issn	issn	PROPN
ajfa-15958	83	8	1946	1946	NUM
ajfa-15958	83	9	-	-	PUNCT
ajfa-15958	83	10	052x	052x	NOUN
ajfa-15958	83	11	2020	2020	NUM
ajfa-15958	83	12	,	,	PUNCT
ajfa-15958	83	13	vol	vol	NOUN
ajfa-15958	83	14	.	.	PROPN
ajfa-15958	83	15	12	12	NUM
ajfa-15958	83	16	,	,	PUNCT
ajfa-15958	83	17	no	no	INTJ
ajfa-15958	83	18	.	.	NOUN
ajfa-15958	83	19	1	1	NUM
ajfa-15958	83	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-15958	83	21	159	159	NUM
ajfa-15958	83	22	based	base	VERB
ajfa-15958	83	23	on	on	ADP
ajfa-15958	83	24	this	this	PRON
ajfa-15958	83	25	,	,	PUNCT
ajfa-15958	83	26	the	the	DET
ajfa-15958	83	27	null	null	ADJ
ajfa-15958	83	28	hypothesis	hypothesis	NOUN
ajfa-15958	83	29	was	be	AUX
ajfa-15958	83	30	rejected	reject	VERB
ajfa-15958	83	31	and	and	CCONJ
ajfa-15958	83	32	accepts	accept	VERB
ajfa-15958	83	33	the	the	DET
ajfa-15958	83	34	alternative	alternative	ADJ
ajfa-15958	83	35	hypothesis	hypothesis	NOUN
ajfa-15958	83	36	.	.	PUNCT
ajfa-15958	84	1	table	table	NOUN
ajfa-15958	84	2	7	7	NUM
ajfa-15958	84	3	.	.	PUNCT
ajfa-15958	84	4	hypothesis	hypothesis	NOUN
ajfa-15958	84	5	3	3	NUM
ajfa-15958	84	6	result	result	NOUN
ajfa-15958	84	7	calculated	calculate	VERB
ajfa-15958	84	8	t	t	PROPN
ajfa-15958	84	9	t	t	PROPN
ajfa-15958	84	10	tabular	tabular	NOUN
ajfa-15958	84	11	sig	sig	NOUN
ajfa-15958	84	12	allowed	allow	VERB
ajfa-15958	84	13	error	error	NOUN
ajfa-15958	84	14	result	result	NOUN
ajfa-15958	84	15	mean	mean	VERB
ajfa-15958	84	16	s.d	s.d	VERB
ajfa-15958	84	17	2.664	2.664	NUM
ajfa-15958	84	18	1.645	1.645	NUM
ajfa-15958	84	19	0.004	0.004	NUM
ajfa-15958	84	20	0.05	0.05	NUM
ajfa-15958	84	21	rejected	reject	VERB
ajfa-15958	84	22	3.58	3.58	NUM
ajfa-15958	84	23	0.65	0.65	NUM
ajfa-15958	84	24	therefore	therefore	ADV
ajfa-15958	84	25	,	,	PUNCT
ajfa-15958	84	26	it	it	PRON
ajfa-15958	84	27	rejects	reject	VERB
ajfa-15958	84	28	the	the	DET
ajfa-15958	84	29	third	third	ADJ
ajfa-15958	84	30	null	null	ADJ
ajfa-15958	84	31	hypothesis	hypothesis	NOUN
ajfa-15958	84	32	and	and	CCONJ
ajfa-15958	84	33	accepts	accept	VERB
ajfa-15958	84	34	the	the	DET
ajfa-15958	84	35	alternative	alternative	ADJ
ajfa-15958	84	36	hypothesis	hypothesis	NOUN
ajfa-15958	84	37	that	that	SCONJ
ajfa-15958	84	38	there	there	PRON
ajfa-15958	84	39	are	be	VERB
ajfa-15958	84	40	obstacles	obstacle	NOUN
ajfa-15958	84	41	to	to	ADP
ajfa-15958	84	42	the	the	DET
ajfa-15958	84	43	application	application	NOUN
ajfa-15958	84	44	of	of	ADP
ajfa-15958	84	45	(	(	PUNCT
ajfa-15958	84	46	abc	abc	PROPN
ajfa-15958	84	47	)	)	PUNCT
ajfa-15958	84	48	system	system	NOUN
ajfa-15958	84	49	in	in	ADP
ajfa-15958	84	50	jordanian	jordanian	ADJ
ajfa-15958	84	51	private	private	ADJ
ajfa-15958	84	52	hospitals	hospital	NOUN
ajfa-15958	84	53	.	.	PUNCT
ajfa-15958	85	1	results	result	NOUN
ajfa-15958	85	2	and	and	CCONJ
ajfa-15958	85	3	discussion	discussion	NOUN
ajfa-15958	85	4	the	the	DET
ajfa-15958	85	5	study	study	NOUN
ajfa-15958	85	6	results	result	NOUN
ajfa-15958	85	7	indicate	indicate	VERB
ajfa-15958	85	8	that	that	SCONJ
ajfa-15958	85	9	the	the	DET
ajfa-15958	85	10	adoption	adoption	NOUN
ajfa-15958	85	11	of	of	ADP
ajfa-15958	85	12	activity	activity	NOUN
ajfa-15958	85	13	–	–	PUNCT
ajfa-15958	85	14	based	base	VERB
ajfa-15958	85	15	costing	cost	VERB
ajfa-15958	85	16	system	system	NOUN
ajfa-15958	85	17	in	in	ADP
ajfa-15958	85	18	jordanian	jordanian	ADJ
ajfa-15958	85	19	private	private	ADJ
ajfa-15958	85	20	healthcare	healthcare	NOUN
ajfa-15958	85	21	contributes	contribute	VERB
ajfa-15958	85	22	to	to	ADP
ajfa-15958	85	23	reducing	reduce	VERB
ajfa-15958	85	24	costs	cost	NOUN
ajfa-15958	85	25	by	by	ADP
ajfa-15958	85	26	concentrating	concentrate	VERB
ajfa-15958	85	27	on	on	ADP
ajfa-15958	85	28	value	value	NOUN
ajfa-15958	85	29	added	add	VERB
ajfa-15958	85	30	activities	activity	NOUN
ajfa-15958	85	31	and	and	CCONJ
ajfa-15958	85	32	excluding	exclude	VERB
ajfa-15958	85	33	activities	activity	NOUN
ajfa-15958	85	34	that	that	PRON
ajfa-15958	85	35	have	have	VERB
ajfa-15958	85	36	no	no	DET
ajfa-15958	85	37	added	add	VERB
ajfa-15958	85	38	value	value	NOUN
ajfa-15958	85	39	.	.	PUNCT
ajfa-15958	86	1	(	(	PUNCT
ajfa-15958	86	2	abc	abc	PROPN
ajfa-15958	86	3	)	)	PUNCT
ajfa-15958	86	4	system	system	NOUN
ajfa-15958	86	5	also	also	ADV
ajfa-15958	86	6	reduces	reduce	VERB
ajfa-15958	86	7	the	the	DET
ajfa-15958	86	8	costs	cost	NOUN
ajfa-15958	86	9	because	because	SCONJ
ajfa-15958	86	10	its	its	PRON
ajfa-15958	86	11	assists	assist	NOUN
ajfa-15958	86	12	in	in	ADP
ajfa-15958	86	13	reducing	reduce	VERB
ajfa-15958	86	14	time	time	NOUN
ajfa-15958	86	15	and	and	CCONJ
ajfa-15958	86	16	efforts	effort	NOUN
ajfa-15958	86	17	.	.	PUNCT
ajfa-15958	87	1	therefore	therefore	ADV
ajfa-15958	87	2	,	,	PUNCT
ajfa-15958	87	3	it	it	PRON
ajfa-15958	87	4	helps	help	VERB
ajfa-15958	87	5	increase	increase	VERB
ajfa-15958	87	6	profitability	profitability	NOUN
ajfa-15958	87	7	through	through	ADP
ajfa-15958	87	8	the	the	DET
ajfa-15958	87	9	system	system	NOUN
ajfa-15958	87	10	.	.	PUNCT
ajfa-15958	88	1	the	the	DET
ajfa-15958	88	2	adopting	adopt	VERB
ajfa-15958	88	3	and	and	CCONJ
ajfa-15958	88	4	applying	apply	VERB
ajfa-15958	88	5	activity	activity	NOUN
ajfa-15958	88	6	based	base	VERB
ajfa-15958	88	7	–	–	PUNCT
ajfa-15958	88	8	cost	cost	NOUN
ajfa-15958	88	9	in	in	ADP
ajfa-15958	88	10	jordanian	jordanian	ADJ
ajfa-15958	88	11	private	private	ADJ
ajfa-15958	88	12	hospitals	hospital	NOUN
ajfa-15958	88	13	leads	lead	VERB
ajfa-15958	88	14	to	to	PART
ajfa-15958	88	15	improve	improve	VERB
ajfa-15958	88	16	the	the	DET
ajfa-15958	88	17	performance	performance	NOUN
ajfa-15958	88	18	of	of	ADP
ajfa-15958	88	19	staff	staff	NOUN
ajfa-15958	88	20	and	and	CCONJ
ajfa-15958	88	21	efficiency	efficiency	NOUN
ajfa-15958	88	22	of	of	ADP
ajfa-15958	88	23	hospital	hospital	NOUN
ajfa-15958	88	24	services	service	NOUN
ajfa-15958	88	25	.	.	PUNCT
ajfa-15958	89	1	also	also	ADV
ajfa-15958	89	2	the	the	DET
ajfa-15958	89	3	efficiency	efficiency	NOUN
ajfa-15958	89	4	of	of	ADP
ajfa-15958	89	5	administration	administration	NOUN
ajfa-15958	89	6	in	in	ADP
ajfa-15958	89	7	planning	planning	NOUN
ajfa-15958	89	8	and	and	CCONJ
ajfa-15958	89	9	assist	assist	VERB
ajfa-15958	89	10	the	the	DET
ajfa-15958	89	11	administration	administration	NOUN
ajfa-15958	89	12	in	in	ADP
ajfa-15958	89	13	making	make	VERB
ajfa-15958	89	14	pricing	pricing	NOUN
ajfa-15958	89	15	decisions	decision	NOUN
ajfa-15958	89	16	,	,	PUNCT
ajfa-15958	89	17	which	which	PRON
ajfa-15958	89	18	leads	lead	VERB
ajfa-15958	89	19	to	to	PART
ajfa-15958	89	20	achieve	achieve	VERB
ajfa-15958	89	21	a	a	DET
ajfa-15958	89	22	competitive	competitive	ADJ
ajfa-15958	89	23	position	position	NOUN
ajfa-15958	89	24	because	because	SCONJ
ajfa-15958	89	25	the	the	DET
ajfa-15958	89	26	costs	cost	NOUN
ajfa-15958	89	27	of	of	ADP
ajfa-15958	89	28	its	its	PRON
ajfa-15958	89	29	services	service	NOUN
ajfa-15958	89	30	are	be	AUX
ajfa-15958	89	31	precisely	precisely	ADV
ajfa-15958	89	32	defined	define	VERB
ajfa-15958	89	33	.	.	PUNCT
ajfa-15958	90	1	the	the	DET
ajfa-15958	90	2	results	result	NOUN
ajfa-15958	90	3	of	of	ADP
ajfa-15958	90	4	statistical	statistical	ADJ
ajfa-15958	90	5	analysis	analysis	NOUN
ajfa-15958	90	6	of	of	ADP
ajfa-15958	90	7	data	datum	NOUN
ajfa-15958	90	8	indicates	indicate	VERB
ajfa-15958	90	9	that	that	SCONJ
ajfa-15958	90	10	the	the	DET
ajfa-15958	90	11	role	role	NOUN
ajfa-15958	90	12	of	of	ADP
ajfa-15958	90	13	(	(	PUNCT
ajfa-15958	90	14	abc	abc	PROPN
ajfa-15958	90	15	)	)	PUNCT
ajfa-15958	90	16	system	system	NOUN
ajfa-15958	90	17	in	in	ADP
ajfa-15958	90	18	maximizing	maximize	VERB
ajfa-15958	90	19	profitability	profitability	NOUN
ajfa-15958	90	20	in	in	ADP
ajfa-15958	90	21	jordanian	jordanian	ADJ
ajfa-15958	90	22	private	private	ADJ
ajfa-15958	90	23	hospitals	hospital	NOUN
ajfa-15958	90	24	is	be	AUX
ajfa-15958	90	25	very	very	ADV
ajfa-15958	90	26	high	high	ADJ
ajfa-15958	90	27	.	.	PUNCT
ajfa-15958	91	1	in	in	ADP
ajfa-15958	91	2	general	general	ADJ
ajfa-15958	91	3	,	,	PUNCT
ajfa-15958	91	4	there	there	PRON
ajfa-15958	91	5	is	be	VERB
ajfa-15958	91	6	agreement	agreement	NOUN
ajfa-15958	91	7	in	in	ADP
ajfa-15958	91	8	the	the	DET
ajfa-15958	91	9	opinions	opinion	NOUN
ajfa-15958	91	10	of	of	ADP
ajfa-15958	91	11	the	the	DET
ajfa-15958	91	12	study	study	NOUN
ajfa-15958	91	13	sample	sample	NOUN
ajfa-15958	91	14	on	on	ADP
ajfa-15958	91	15	importance	importance	NOUN
ajfa-15958	91	16	of	of	ADP
ajfa-15958	91	17	the	the	DET
ajfa-15958	91	18	role	role	NOUN
ajfa-15958	91	19	of	of	ADP
ajfa-15958	91	20	(	(	PUNCT
ajfa-15958	91	21	abc	abc	PROPN
ajfa-15958	91	22	)	)	PUNCT
ajfa-15958	91	23	system	system	NOUN
ajfa-15958	91	24	in	in	ADP
ajfa-15958	91	25	maximizing	maximize	VERB
ajfa-15958	91	26	profitability	profitability	NOUN
ajfa-15958	91	27	,	,	PUNCT
ajfa-15958	91	28	where	where	SCONJ
ajfa-15958	91	29	the	the	DET
ajfa-15958	91	30	total	total	ADJ
ajfa-15958	91	31	average	average	NOUN
ajfa-15958	91	32	of	of	ADP
ajfa-15958	91	33	all	all	DET
ajfa-15958	91	34	paragraphs	paragraph	NOUN
ajfa-15958	91	35	in	in	ADP
ajfa-15958	91	36	table	table	NOUN
ajfa-15958	91	37	(	(	PUNCT
ajfa-15958	91	38	2	2	NUM
ajfa-15958	91	39	)	)	PUNCT
ajfa-15958	91	40	(	(	PUNCT
ajfa-15958	91	41	4.20	4.20	NUM
ajfa-15958	91	42	)	)	PUNCT
ajfa-15958	91	43	,	,	PUNCT
ajfa-15958	91	44	standard	standard	ADJ
ajfa-15958	91	45	deviation	deviation	NOUN
ajfa-15958	91	46	(	(	PUNCT
ajfa-15958	91	47	0.79	0.79	NUM
ajfa-15958	91	48	)	)	PUNCT
ajfa-15958	91	49	and	and	CCONJ
ajfa-15958	91	50	the	the	DET
ajfa-15958	91	51	level	level	NOUN
ajfa-15958	91	52	of	of	ADP
ajfa-15958	91	53	importance	importance	NOUN
ajfa-15958	91	54	very	very	ADV
ajfa-15958	91	55	high	high	ADJ
ajfa-15958	91	56	,	,	PUNCT
ajfa-15958	91	57	percentage	percentage	NOUN
ajfa-15958	91	58	(	(	PUNCT
ajfa-15958	91	59	84	84	NUM
ajfa-15958	91	60	%	%	NOUN
ajfa-15958	91	61	)	)	PUNCT
ajfa-15958	91	62	also	also	ADV
ajfa-15958	91	63	,	,	PUNCT
ajfa-15958	91	64	the	the	DET
ajfa-15958	91	65	infrastructure	infrastructure	NOUN
ajfa-15958	91	66	and	and	CCONJ
ajfa-15958	91	67	capabilities	capability	NOUN
ajfa-15958	91	68	needed	need	VERB
ajfa-15958	91	69	for	for	ADP
ajfa-15958	91	70	the	the	DET
ajfa-15958	91	71	adopting	adopting	NOUN
ajfa-15958	91	72	and	and	CCONJ
ajfa-15958	91	73	applying	apply	VERB
ajfa-15958	91	74	the	the	DET
ajfa-15958	91	75	(	(	PUNCT
ajfa-15958	91	76	abc	abc	PROPN
ajfa-15958	91	77	)	)	PUNCT
ajfa-15958	91	78	system	system	NOUN
ajfa-15958	91	79	in	in	ADP
ajfa-15958	91	80	jordanian	jordanian	ADJ
ajfa-15958	91	81	private	private	ADJ
ajfa-15958	91	82	hospitals	hospital	NOUN
ajfa-15958	91	83	are	be	AUX
ajfa-15958	91	84	available	available	ADJ
ajfa-15958	91	85	to	to	ADP
ajfa-15958	91	86	a	a	DET
ajfa-15958	91	87	medium	medium	ADJ
ajfa-15958	91	88	extent	extent	NOUN
ajfa-15958	91	89	.	.	PUNCT
ajfa-15958	92	1	finally	finally	ADV
ajfa-15958	92	2	,	,	PUNCT
ajfa-15958	92	3	the	the	DET
ajfa-15958	92	4	results	result	NOUN
ajfa-15958	92	5	of	of	ADP
ajfa-15958	92	6	the	the	DET
ajfa-15958	92	7	statistical	statistical	ADJ
ajfa-15958	92	8	analysis	analysis	NOUN
ajfa-15958	92	9	showed	show	VERB
ajfa-15958	92	10	that	that	SCONJ
ajfa-15958	92	11	there	there	PRON
ajfa-15958	92	12	are	be	VERB
ajfa-15958	92	13	obstacles	obstacle	NOUN
ajfa-15958	92	14	facing	face	VERB
ajfa-15958	92	15	the	the	DET
ajfa-15958	92	16	applying	applying	NOUN
ajfa-15958	92	17	of	of	ADP
ajfa-15958	92	18	activity	activity	NOUN
ajfa-15958	92	19	–	–	PUNCT
ajfa-15958	92	20	based	base	VERB
ajfa-15958	92	21	costing	cost	VERB
ajfa-15958	92	22	system	system	NOUN
ajfa-15958	92	23	in	in	ADP
ajfa-15958	92	24	jordanian	jordanian	ADJ
ajfa-15958	92	25	private	private	ADJ
ajfa-15958	92	26	hospitals	hospital	NOUN
ajfa-15958	92	27	related	relate	VERB
ajfa-15958	92	28	to	to	ADP
ajfa-15958	92	29	management	management	NOUN
ajfa-15958	92	30	,	,	PUNCT
ajfa-15958	92	31	salaries	salary	NOUN
ajfa-15958	92	32	and	and	CCONJ
ajfa-15958	92	33	difficulty	difficulty	NOUN
ajfa-15958	92	34	allocating	allocate	VERB
ajfa-15958	92	35	treatment	treatment	NOUN
ajfa-15958	92	36	cost	cost	NOUN
ajfa-15958	92	37	to	to	PART
ajfa-15958	92	38	direct	direct	VERB
ajfa-15958	92	39	and	and	CCONJ
ajfa-15958	92	40	indirect	indirect	ADJ
ajfa-15958	92	41	cost	cost	NOUN
ajfa-15958	92	42	.	.	PUNCT
ajfa-15958	93	1	recommendations	recommendation	NOUN
ajfa-15958	93	2	in	in	ADP
ajfa-15958	93	3	the	the	DET
ajfa-15958	93	4	light	light	NOUN
ajfa-15958	93	5	of	of	ADP
ajfa-15958	93	6	the	the	DET
ajfa-15958	93	7	findings	finding	NOUN
ajfa-15958	93	8	,	,	PUNCT
ajfa-15958	93	9	the	the	DET
ajfa-15958	93	10	researcher	researcher	NOUN
ajfa-15958	93	11	recommends	recommend	VERB
ajfa-15958	93	12	the	the	DET
ajfa-15958	93	13	following	following	NOUN
ajfa-15958	93	14	:	:	PUNCT
ajfa-15958	93	15	1attract	1attract	NUM
ajfa-15958	93	16	qualified	qualified	ADJ
ajfa-15958	93	17	and	and	CCONJ
ajfa-15958	93	18	trained	train	VERB
ajfa-15958	93	19	persons	person	NOUN
ajfa-15958	93	20	who	who	PRON
ajfa-15958	93	21	can	can	AUX
ajfa-15958	93	22	apply	apply	VERB
ajfa-15958	93	23	activities	activity	NOUN
ajfa-15958	93	24	–	–	PUNCT
ajfa-15958	93	25	based	base	VERB
ajfa-15958	93	26	costing	costing	NOUN
ajfa-15958	93	27	.	.	PUNCT
ajfa-15958	94	1	2connivance	2connivance	NUM
ajfa-15958	94	2	the	the	DET
ajfa-15958	94	3	management	management	NOUN
ajfa-15958	94	4	of	of	ADP
ajfa-15958	94	5	jordanian	jordanian	ADJ
ajfa-15958	94	6	private	private	ADJ
ajfa-15958	94	7	hospitals	hospital	NOUN
ajfa-15958	94	8	of	of	ADP
ajfa-15958	94	9	the	the	DET
ajfa-15958	94	10	feasibility	feasibility	NOUN
ajfa-15958	94	11	of	of	ADP
ajfa-15958	94	12	applying	apply	VERB
ajfa-15958	94	13	activity	activity	NOUN
ajfa-15958	94	14	base	base	NOUN
ajfa-15958	94	15	-	-	PUNCT
ajfa-15958	94	16	costing	cost	VERB
ajfa-15958	94	17	system	system	NOUN
ajfa-15958	94	18	.	.	PUNCT
ajfa-15958	95	1	3conducting	3conducte	VERB
ajfa-15958	95	2	other	other	ADJ
ajfa-15958	95	3	studies	study	NOUN
ajfa-15958	95	4	on	on	ADP
ajfa-15958	95	5	the	the	DET
ajfa-15958	95	6	services	service	NOUN
ajfa-15958	95	7	sector	sector	NOUN
ajfa-15958	95	8	in	in	ADP
ajfa-15958	95	9	particular	particular	ADJ
ajfa-15958	95	10	due	due	ADP
ajfa-15958	95	11	to	to	ADP
ajfa-15958	95	12	the	the	DET
ajfa-15958	95	13	high	high	ADJ
ajfa-15958	95	14	percentage	percentage	NOUN
ajfa-15958	95	15	of	of	ADP
ajfa-15958	95	16	indirect	indirect	ADJ
ajfa-15958	95	17	costs	cost	NOUN
ajfa-15958	95	18	.	.	PUNCT
ajfa-15958	96	1	references	reference	NOUN
ajfa-15958	96	2	albader	albader	NOUN
ajfa-15958	96	3	.	.	PUNCT
ajfa-15958	97	1	(	(	PUNCT
ajfa-15958	97	2	2017	2017	NUM
ajfa-15958	97	3	)	)	PUNCT
ajfa-15958	97	4	.	.	PUNCT
ajfa-15958	98	1	the	the	DET
ajfa-15958	98	2	impact	impact	NOUN
ajfa-15958	98	3	of	of	ADP
ajfa-15958	98	4	activity	activity	NOUN
ajfa-15958	98	5	based	base	VERB
ajfa-15958	98	6	–	–	PUNCT
ajfa-15958	98	7	costing	cost	VERB
ajfa-15958	98	8	in	in	ADP
ajfa-15958	98	9	enhancing	enhance	VERB
ajfa-15958	98	10	the	the	DET
ajfa-15958	98	11	profitability	profitability	NOUN
ajfa-15958	98	12	of	of	ADP
ajfa-15958	98	13	jordanian	jordanian	ADJ
ajfa-15958	98	14	food	food	NOUN
ajfa-15958	98	15	manufacturing	manufacture	VERB
ajfa-15958	98	16	companies	company	NOUN
ajfa-15958	98	17	.	.	PUNCT
ajfa-15958	99	1	unpublished	unpublished	ADJ
ajfa-15958	99	2	master	master	NOUN
ajfa-15958	99	3	thesis	thesis	NOUN
ajfa-15958	99	4	,	,	PUNCT
ajfa-15958	99	5	middle	middle	PROPN
ajfa-15958	99	6	east	east	PROPN
ajfa-15958	99	7	university	university	PROPN
ajfa-15958	99	8	,	,	PUNCT
ajfa-15958	99	9	amman	amman	PROPN
ajfa-15958	99	10	,	,	PUNCT
ajfa-15958	99	11	jordan	jordan	PROPN
ajfa-15958	99	12	.	.	PUNCT
ajfa-15958	100	1	asian	asian	PROPN
ajfa-15958	100	2	journal	journal	PROPN
ajfa-15958	100	3	of	of	ADP
ajfa-15958	100	4	finance	finance	PROPN
ajfa-15958	100	5	&	&	CCONJ
ajfa-15958	100	6	accounting	accounting	PROPN
ajfa-15958	100	7	issn	issn	PROPN
ajfa-15958	100	8	1946	1946	NUM
ajfa-15958	100	9	-	-	PUNCT
ajfa-15958	100	10	052x	052x	NOUN
ajfa-15958	100	11	2020	2020	NUM
ajfa-15958	100	12	,	,	PUNCT
ajfa-15958	100	13	vol	vol	NOUN
ajfa-15958	100	14	.	.	PROPN
ajfa-15958	100	15	12	12	NUM
ajfa-15958	100	16	,	,	PUNCT
ajfa-15958	100	17	no	no	INTJ
ajfa-15958	100	18	.	.	NOUN
ajfa-15958	100	19	1	1	NUM
ajfa-15958	100	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-15958	100	21	160	160	NUM
ajfa-15958	100	22	alhanini	alhanini	PROPN
ajfa-15958	100	23	eman	eman	NOUN
ajfa-15958	100	24	.	.	PUNCT
ajfa-15958	101	1	(	(	PUNCT
ajfa-15958	101	2	2018	2018	NUM
ajfa-15958	101	3	)	)	PUNCT
ajfa-15958	101	4	.	.	PUNCT
ajfa-15958	102	1	the	the	DET
ajfa-15958	102	2	impact	impact	NOUN
ajfa-15958	102	3	of	of	ADP
ajfa-15958	102	4	adopting	adopt	VERB
ajfa-15958	102	5	activity	activity	NOUN
ajfa-15958	102	6	based	base	VERB
ajfa-15958	102	7	costing	cost	VERB
ajfa-15958	102	8	(	(	PUNCT
ajfa-15958	102	9	abc	abc	PROPN
ajfa-15958	102	10	)	)	PUNCT
ajfa-15958	102	11	on	on	ADP
ajfa-15958	102	12	decreasing	decrease	VERB
ajfa-15958	102	13	cost	cost	NOUN
ajfa-15958	102	14	and	and	CCONJ
ajfa-15958	102	15	maximizing	maximize	VERB
ajfa-15958	102	16	profitability	profitability	NOUN
ajfa-15958	102	17	in	in	ADP
ajfa-15958	102	18	industrial	industrial	ADJ
ajfa-15958	102	19	companies	company	NOUN
ajfa-15958	102	20	listed	list	VERB
ajfa-15958	102	21	.	.	PUNCT
ajfa-15958	103	1	amman	amman	PROPN
ajfa-15958	103	2	stock	stock	PROPN
ajfa-15958	103	3	exchange	exchange	PROPN
ajfa-15958	103	4	.	.	PUNCT
ajfa-15958	104	1	academy	academy	NOUN
ajfa-15958	104	2	of	of	ADP
ajfa-15958	104	3	accounting	accounting	PROPN
ajfa-15958	104	4	and	and	CCONJ
ajfa-15958	104	5	financial	financial	ADJ
ajfa-15958	104	6	studies	study	NOUN
ajfa-15958	104	7	journal	journal	NOUN
ajfa-15958	104	8	,	,	PUNCT
ajfa-15958	104	9	22(5	22(5	NOUN
ajfa-15958	104	10	)	)	PUNCT
ajfa-15958	104	11	,	,	PUNCT
ajfa-15958	104	12	1	1	NUM
ajfa-15958	104	13	-	-	SYM
ajfa-15958	104	14	8	8	NUM
ajfa-15958	104	15	.	.	PUNCT
ajfa-15958	105	1	bin	bin	PROPN
ajfa-15958	105	2	mousa	mousa	PROPN
ajfa-15958	105	3	,	,	PUNCT
ajfa-15958	105	4	i.a.d	i.a.d	NOUN
ajfa-15958	105	5	(	(	PUNCT
ajfa-15958	105	6	2013	2013	NUM
ajfa-15958	105	7	)	)	PUNCT
ajfa-15958	105	8	.	.	PUNCT
ajfa-15958	106	1	the	the	DET
ajfa-15958	106	2	impact	impact	NOUN
ajfa-15958	106	3	of	of	ADP
ajfa-15958	106	4	activity	activity	NOUN
ajfa-15958	106	5	based	base	VERB
ajfa-15958	106	6	costing	cost	VERB
ajfa-15958	106	7	on	on	ADP
ajfa-15958	106	8	decreasing	decrease	VERB
ajfa-15958	106	9	cost	cost	NOUN
ajfa-15958	106	10	and	and	CCONJ
ajfa-15958	106	11	enhancing	enhance	VERB
ajfa-15958	106	12	the	the	DET
ajfa-15958	106	13	performance	performance	NOUN
ajfa-15958	106	14	.	.	PUNCT
ajfa-15958	107	1	unpublished	unpublished	ADJ
ajfa-15958	107	2	master	master	NOUN
ajfa-15958	107	3	thesis	thesis	NOUN
ajfa-15958	107	4	,	,	PUNCT
ajfa-15958	107	5	liaside	liaside	PROPN
ajfa-15958	107	6	university	university	PROPN
ajfa-15958	107	7	.	.	PUNCT
ajfa-15958	108	1	algeria	algeria	PROPN
ajfa-15958	108	2	.	.	PUNCT
ajfa-15958	109	1	cooper	cooper	PROPN
ajfa-15958	109	2	robin	robin	PROPN
ajfa-15958	109	3	,	,	PUNCT
ajfa-15958	109	4	kaplan	kaplan	PROPN
ajfa-15958	109	5	.	.	PUNCT
ajfa-15958	110	1	s.	s.	PROPN
ajfa-15958	110	2	robert	robert	PROPN
ajfa-15958	110	3	.	.	PROPN
ajfa-15958	111	1	(	(	PUNCT
ajfa-15958	111	2	1991	1991	NUM
ajfa-15958	111	3	)	)	PUNCT
ajfa-15958	111	4	.	.	PUNCT
ajfa-15958	112	1	the	the	DET
ajfa-15958	112	2	design	design	NOUN
ajfa-15958	112	3	of	of	ADP
ajfa-15958	112	4	cost	cost	NOUN
ajfa-15958	112	5	management	management	NOUN
ajfa-15958	112	6	system	system	NOUN
ajfa-15958	112	7	:	:	PUNCT
ajfa-15958	112	8	text	text	NOUN
ajfa-15958	112	9	and	and	CCONJ
ajfa-15958	112	10	reading	reading	NOUN
ajfa-15958	112	11	,	,	PUNCT
ajfa-15958	112	12	new	new	PROPN
ajfa-15958	112	13	jersey	jersey	PROPN
ajfa-15958	112	14	,	,	PUNCT
ajfa-15958	112	15	prentice	prentice	NOUN
ajfa-15958	112	16	,	,	PUNCT
ajfa-15958	112	17	tt	tt	PROPN
ajfa-15958	112	18	all	all	PRON
ajfa-15958	112	19	,	,	PUNCT
ajfa-15958	112	20	130	130	NUM
ajfa-15958	112	21	-	-	SYM
ajfa-15958	112	22	135	135	NUM
ajfa-15958	112	23	.	.	PUNCT
ajfa-15958	112	24	cooper	cooper	PROPN
ajfa-15958	112	25	,	,	PUNCT
ajfa-15958	112	26	&	&	CCONJ
ajfa-15958	112	27	kaplan	kaplan	PROPN
ajfa-15958	112	28	,	,	PUNCT
ajfa-15958	112	29	r.	r.	PROPN
ajfa-15958	112	30	(	(	PUNCT
ajfa-15958	112	31	1998	1998	NUM
ajfa-15958	112	32	)	)	PUNCT
ajfa-15958	112	33	.	.	PUNCT
ajfa-15958	113	1	cost	cost	NOUN
ajfa-15958	113	2	cutting	cut	VERB
ajfa-15958	113	3	activity	activity	NOUN
ajfa-15958	113	4	economist	economist	NOUN
ajfa-15958	113	5	,	,	PUNCT
ajfa-15958	113	6	348	348	NUM
ajfa-15958	113	7	,	,	PUNCT
ajfa-15958	113	8	57	57	NUM
ajfa-15958	113	9	-	-	SYM
ajfa-15958	113	10	67	67	NUM
ajfa-15958	113	11	.	.	PUNCT
ajfa-15958	114	1	dargham	dargham	PROPN
ajfa-15958	114	2	,	,	PUNCT
ajfa-15958	114	3	mm	mm	PROPN
ajfa-15958	114	4	(	(	PUNCT
ajfa-15958	114	5	2007	2007	NUM
ajfa-15958	114	6	)	)	PUNCT
ajfa-15958	114	7	the	the	DET
ajfa-15958	114	8	availability	availability	NOUN
ajfa-15958	114	9	of	of	ADP
ajfa-15958	114	10	the	the	DET
ajfa-15958	114	11	main	main	ADJ
ajfa-15958	114	12	fundamentals	fundamental	NOUN
ajfa-15958	114	13	to	to	ADP
ajfa-15958	114	14	implementing	implement	VERB
ajfa-15958	114	15	abc	abc	PROPN
ajfa-15958	114	16	on	on	ADP
ajfa-15958	114	17	industrial	industrial	ADJ
ajfa-15958	114	18	companies	company	NOUN
ajfa-15958	114	19	in	in	ADP
ajfa-15958	114	20	gaza	gaza	PROPN
ajfa-15958	114	21	,	,	PUNCT
ajfa-15958	114	22	islamic	islamic	PROPN
ajfa-15958	114	23	university	university	PROPN
ajfa-15958	114	24	for	for	ADP
ajfa-15958	114	25	humanities	humanity	NOUN
ajfa-15958	114	26	,	,	PUNCT
ajfa-15958	114	27	15(2	15(2	NUM
ajfa-15958	114	28	)	)	PUNCT
ajfa-15958	114	29	,	,	PUNCT
ajfa-15958	114	30	679	679	NUM
ajfa-15958	115	1	-725	-725	PROPN
ajfa-15958	115	2	.	.	PUNCT
ajfa-15958	115	3	dury	dury	PROPN
ajfa-15958	115	4	,	,	PUNCT
ajfa-15958	115	5	colin	colin	PROPN
ajfa-15958	115	6	.	.	PUNCT
ajfa-15958	116	1	(	(	PUNCT
ajfa-15958	116	2	2002	2002	NUM
ajfa-15958	116	3	)	)	PUNCT
ajfa-15958	116	4	.	.	PUNCT
ajfa-15958	117	1	management	management	NOUN
ajfa-15958	117	2	and	and	CCONJ
ajfa-15958	117	3	cost	cost	NOUN
ajfa-15958	117	4	accounting	accounting	NOUN
ajfa-15958	117	5	,	,	PUNCT
ajfa-15958	117	6	5th	5th	ADJ
ajfa-15958	117	7	ed	ed	NOUN
ajfa-15958	117	8	,	,	PUNCT
ajfa-15958	117	9	thomson	thomson	PROPN
ajfa-15958	117	10	learning	learning	NOUN
ajfa-15958	117	11	,	,	PUNCT
ajfa-15958	117	12	340	340	NUM
ajfa-15958	117	13	.	.	PUNCT
ajfa-15958	118	1	el	el	NOUN
ajfa-15958	118	2	-	-	PUNCT
ajfa-15958	118	3	dalahmeh	dalahmeh	NOUN
ajfa-15958	118	4	suleiman	suleiman	NOUN
ajfa-15958	118	5	.	.	PUNCT
ajfa-15958	119	1	(	(	PUNCT
ajfa-15958	119	2	2019	2019	NUM
ajfa-15958	119	3	)	)	PUNCT
ajfa-15958	119	4	.	.	PUNCT
ajfa-15958	120	1	managerial	managerial	ADJ
ajfa-15958	120	2	accounting	accounting	NOUN
ajfa-15958	120	3	and	and	CCONJ
ajfa-15958	120	4	edition	edition	NOUN
ajfa-15958	120	5	.	.	PUNCT
ajfa-15958	121	1	alwarag	alwarag	PROPN
ajfa-15958	121	2	–	–	PUNCT
ajfa-15958	121	3	pub	pub	NOUN
ajfa-15958	121	4	,	,	PUNCT
ajfa-15958	121	5	amman	amman	PROPN
ajfa-15958	121	6	–	–	PUNCT
ajfa-15958	121	7	jordan	jordan	PROPN
ajfa-15958	121	8	pp	pp	PROPN
ajfa-15958	121	9	(	(	PUNCT
ajfa-15958	121	10	261	261	NUM
ajfa-15958	121	11	-	-	SYM
ajfa-15958	121	12	280	280	NUM
ajfa-15958	121	13	)	)	PUNCT
ajfa-15958	121	14	.	.	PUNCT
ajfa-15958	122	1	graudich	graudich	PROPN
ajfa-15958	122	2	,	,	PUNCT
ajfa-15958	122	3	chery	chery	NOUN
ajfa-15958	122	4	.	.	PUNCT
ajfa-15958	123	1	(	(	PUNCT
ajfa-15958	123	2	2004	2004	NUM
ajfa-15958	123	3	)	)	PUNCT
ajfa-15958	123	4	.	.	PUNCT
ajfa-15958	124	1	using	use	VERB
ajfa-15958	124	2	activity	activity	NOUN
ajfa-15958	124	3	–	–	PUNCT
ajfa-15958	124	4	based	base	VERB
ajfa-15958	124	5	accounting	accounting	NOUN
ajfa-15958	124	6	in	in	ADP
ajfa-15958	124	7	surger	surger	NOUN
ajfa-15958	124	8	:	:	PUNCT
ajfa-15958	124	9	aorn	aorn	ADJ
ajfa-15958	124	10	journal	journal	NOUN
ajfa-15958	124	11	,	,	PUNCT
ajfa-15958	124	12	9(l	9(l	NUM
ajfa-15958	124	13	)	)	PUNCT
ajfa-15958	124	14	,	,	PUNCT
ajfa-15958	124	15	189192	189192	NUM
ajfa-15958	124	16	.	.	PUNCT
ajfa-15958	125	1	https://doi.org/10.1016/s0001-2092(06)61152-6	https://doi.org/10.1016/s0001-2092(06)61152-6	PROPN
ajfa-15958	125	2	horengren	horengren	NOUN
ajfa-15958	125	3	,	,	PUNCT
ajfa-15958	125	4	c	c	X
ajfa-15958	125	5	,	,	PUNCT
ajfa-15958	125	6	t	t	PROPN
ajfa-15958	125	7	,	,	PUNCT
ajfa-15958	125	8	sundem	sundem	PROPN
ajfa-15958	125	9	,	,	PUNCT
ajfa-15958	125	10	g.	g.	PROPN
ajfa-15958	125	11	l.	l.	PROPN
ajfa-15958	125	12	,	,	PUNCT
ajfa-15958	125	13	&	&	CCONJ
ajfa-15958	125	14	stration	stration	PROPN
ajfa-15958	125	15	,	,	PUNCT
ajfa-15958	125	16	w.	w.	PROPN
ajfa-15958	125	17	o.	o.	PROPN
ajfa-15958	125	18	(	(	PUNCT
ajfa-15958	125	19	2005	2005	NUM
ajfa-15958	125	20	)	)	PUNCT
ajfa-15958	125	21	.	.	PUNCT
ajfa-15958	126	1	introduction	introduction	NOUN
ajfa-15958	126	2	management	management	NOUN
ajfa-15958	126	3	accounting	accounting	NOUN
ajfa-15958	126	4	,	,	PUNCT
ajfa-15958	126	5	(	(	PUNCT
ajfa-15958	126	6	thirteenth	thirteenth	NOUN
ajfa-15958	126	7	edition	edition	NOUN
ajfa-15958	126	8	)	)	PUNCT
ajfa-15958	126	9	.	.	PUNCT
ajfa-15958	127	1	wpper	wpper	PROPN
ajfa-15958	127	2	saddle	saddle	PROPN
ajfa-15958	127	3	river	river	NOUN
ajfa-15958	127	4	-	-	PUNCT
ajfa-15958	127	5	new	new	PROPN
ajfa-15958	127	6	jersey	jersey	PROPN
ajfa-15958	127	7	,	,	PUNCT
ajfa-15958	127	8	prentice	prentice	NOUN
ajfa-15958	127	9	-	-	PUNCT
ajfa-15958	127	10	hall	hall	NOUN
ajfa-15958	127	11	.	.	PUNCT
ajfa-15958	128	1	horngren	horngren	PROPN
ajfa-15958	128	2	,	,	PUNCT
ajfa-15958	128	3	c.t	c.t	PROPN
ajfa-15958	128	4	,	,	PUNCT
ajfa-15958	128	5	sundew	sundew	PROPN
ajfa-15958	128	6	,	,	PUNCT
ajfa-15958	128	7	g	g	PROPN
ajfa-15958	128	8	1	1	NUM
ajfa-15958	128	9	.	.	PUNCT
ajfa-15958	128	10	&	&	CCONJ
ajfa-15958	128	11	stratton	stratton	PROPN
ajfa-15958	128	12	,	,	PUNCT
ajfa-15958	128	13	w.	w.	PROPN
ajfa-15958	128	14	o.	o.	PROPN
ajfa-15958	128	15	(	(	PUNCT
ajfa-15958	128	16	2005	2005	NUM
ajfa-15958	128	17	)	)	PUNCT
ajfa-15958	128	18	.	.	PUNCT
ajfa-15958	129	1	introduction	introduction	NOUN
ajfa-15958	129	2	to	to	ADP
ajfa-15958	129	3	management	management	NOUN
ajfa-15958	129	4	accounting	accounting	NOUN
ajfa-15958	129	5	.	.	PUNCT
ajfa-15958	130	1	(	(	PUNCT
ajfa-15958	130	2	thirteenth	thirteenth	ADJ
ajfa-15958	130	3	,	,	PUNCT
ajfa-15958	130	4	edition	edition	NOUN
ajfa-15958	130	5	)	)	PUNCT
ajfa-15958	130	6	upper	upper	ADJ
ajfa-15958	130	7	saddle	saddle	NOUN
ajfa-15958	130	8	river	river	NOUN
ajfa-15958	130	9	,	,	PUNCT
ajfa-15958	130	10	new	new	PROPN
ajfa-15958	130	11	jersey	jersey	PROPN
ajfa-15958	130	12	,	,	PUNCT
ajfa-15958	130	13	prentice	prentice	NOUN
ajfa-15958	130	14	hall	hall	NOUN
ajfa-15958	130	15	.	.	PUNCT
ajfa-15958	131	1	https://moh.gov.jo	https://moh.gov.jo	PROPN
ajfa-15958	131	2	https://ssrn.com	https://ssrn.com	X
ajfa-15958	131	3	https://www.phajordan.org	https://www.phajordan.org	X
ajfa-15958	131	4	ittner	ittner	NOUN
ajfa-15958	131	5	,	,	PUNCT
ajfa-15958	131	6	g	g	PROPN
ajfa-15958	131	7	,	,	PUNCT
ajfa-15958	131	8	lanen	lanen	PROPN
ajfa-15958	131	9	,	,	PUNCT
ajfa-15958	131	10	w	w	PROPN
ajfa-15958	131	11	,	,	PUNCT
ajfa-15958	131	12	&	&	CCONJ
ajfa-15958	131	13	larcker	larcker	PROPN
ajfa-15958	131	14	,	,	PUNCT
ajfa-15958	131	15	d.	d.	PROPN
ajfa-15958	131	16	(	(	PUNCT
ajfa-15958	131	17	2002	2002	NUM
ajfa-15958	131	18	)	)	PUNCT
ajfa-15958	131	19	.	.	PUNCT
ajfa-15958	132	1	the	the	DET
ajfa-15958	132	2	association	association	NOUN
ajfa-15958	132	3	between	between	ADP
ajfa-15958	132	4	activity	activity	NOUN
ajfa-15958	132	5	–	–	PUNCT
ajfa-15958	132	6	based	base	VERB
ajfa-15958	132	7	costing	costing	NOUN
ajfa-15958	132	8	and	and	CCONJ
ajfa-15958	132	9	manufacturing	manufacturing	NOUN
ajfa-15958	132	10	performance	performance	NOUN
ajfa-15958	132	11	.	.	PUNCT
ajfa-15958	133	1	journal	journal	NOUN
ajfa-15958	133	2	of	of	ADP
ajfa-15958	133	3	accounting	accounting	NOUN
ajfa-15958	133	4	research	research	NOUN
ajfa-15958	133	5	,	,	PUNCT
ajfa-15958	133	6	40(3	40(3	NUM
ajfa-15958	133	7	)	)	PUNCT
ajfa-15958	133	8	,	,	PUNCT
ajfa-15958	133	9	june	june	PROPN
ajfa-15958	133	10	,	,	PUNCT
ajfa-15958	133	11	111	111	NUM
ajfa-15958	133	12	-	-	SYM
ajfa-15958	133	13	130	130	NUM
ajfa-15958	133	14	.	.	PUNCT
ajfa-15958	134	1	https://doi.org/10.1111/1475-679x.00068	https://doi.org/10.1111/1475-679x.00068	PROPN
ajfa-15958	134	2	krishnan	krishnan	PROPN
ajfa-15958	134	3	,	,	PUNCT
ajfa-15958	134	4	&	&	CCONJ
ajfa-15958	134	5	balagan	balagan	NOUN
ajfa-15958	134	6	(	(	PUNCT
ajfa-15958	134	7	2006	2006	NUM
ajfa-15958	134	8	)	)	PUNCT
ajfa-15958	134	9	.	.	PUNCT
ajfa-15958	135	1	an	an	DET
ajfa-15958	135	2	application	application	NOUN
ajfa-15958	135	3	of	of	ADP
ajfa-15958	135	4	(	(	PUNCT
ajfa-15958	135	5	abc	abc	PROPN
ajfa-15958	135	6	)	)	PUNCT
ajfa-15958	135	7	system	system	NOUN
ajfa-15958	135	8	in	in	ADP
ajfa-15958	135	9	higher	high	ADJ
ajfa-15958	135	10	learning	learning	NOUN
ajfa-15958	135	11	institution	institution	NOUN
ajfa-15958	135	12	:	:	PUNCT
ajfa-15958	135	13	a	a	DET
ajfa-15958	135	14	local	local	ADJ
ajfa-15958	135	15	case	case	NOUN
ajfa-15958	135	16	study	study	NOUN
ajfa-15958	135	17	.	.	PUNCT
ajfa-15958	136	1	contemporary	contemporary	ADJ
ajfa-15958	136	2	management	management	NOUN
ajfa-15958	136	3	research	research	NOUN
ajfa-15958	136	4	,	,	PUNCT
ajfa-15958	136	5	2(2	2(2	NUM
ajfa-15958	136	6	)	)	PUNCT
ajfa-15958	136	7	,	,	PUNCT
ajfa-15958	136	8	75	75	NUM
ajfa-15958	136	9	-	-	SYM
ajfa-15958	136	10	90	90	NUM
ajfa-15958	136	11	.	.	PUNCT
ajfa-15958	137	1	https://doi.org/10.7903/cmr.652	https://doi.org/10.7903/cmr.652	PROPN
ajfa-15958	137	2	martin	martin	PROPN
ajfa-15958	137	3	,	,	PUNCT
ajfa-15958	137	4	melissa	melissa	PROPN
ajfa-15958	137	5	.	.	PUNCT
ajfa-15958	138	1	(	(	PUNCT
ajfa-15958	138	2	2005	2005	NUM
ajfa-15958	138	3	)	)	PUNCT
ajfa-15958	138	4	.	.	PUNCT
ajfa-15958	139	1	the	the	DET
ajfa-15958	139	2	association	association	NOUN
ajfa-15958	139	3	between	between	ADP
ajfa-15958	139	4	(	(	PUNCT
ajfa-15958	139	5	abc	abc	PROPN
ajfa-15958	139	6	)	)	PUNCT
ajfa-15958	139	7	system	system	NOUN
ajfa-15958	139	8	adoption	adoption	NOUN
ajfa-15958	139	9	and	and	CCONJ
ajfa-15958	139	10	hospital	hospital	NOUN
ajfa-15958	139	11	performance	performance	NOUN
ajfa-15958	139	12	"	"	PUNCT
ajfa-15958	139	13	phd	phd	NOUN
ajfa-15958	139	14	"	"	PUNCT
ajfa-15958	139	15	.	.	PUNCT
ajfa-15958	140	1	candidate	candidate	NOUN
ajfa-15958	140	2	unpublished	unpublished	ADJ
ajfa-15958	140	3	university	university	PROPN
ajfa-15958	140	4	of	of	ADP
ajfa-15958	140	5	southern	southern	PROPN
ajfa-15958	140	6	california	california	PROPN
ajfa-15958	140	7	3660	3660	NUM
ajfa-15958	140	8	troas	troas	ADJ
ajfa-15958	140	9	dale	dale	NOUN
ajfa-15958	140	10	park	park	NOUN
ajfa-15958	140	11	wag	wag	NOUN
ajfa-15958	140	12	,	,	PUNCT
ajfa-15958	140	13	los	los	PROPN
ajfa-15958	140	14	angels	angel	NOUN
ajfa-15958	140	15	ca	can	AUX
ajfa-15958	140	16	90089	90089	NUM
ajfa-15958	140	17	–	–	PUNCT
ajfa-15958	140	18	0441.usa	0441.usa	NUM
ajfa-15958	140	19	.	.	PUNCT
ajfa-15958	141	1	private	private	ADJ
ajfa-15958	141	2	hospital	hospital	NOUN
ajfa-15958	141	3	,	,	PUNCT
ajfa-15958	141	4	association	association	NOUN
ajfa-15958	141	5	.	.	PUNCT
ajfa-15958	142	1	(	(	PUNCT
ajfa-15958	142	2	2019	2019	NUM
ajfa-15958	142	3	)	)	PUNCT
ajfa-15958	142	4	.	.	PUNCT
ajfa-15958	143	1	kingdom	kingdom	NOUN
ajfa-15958	143	2	of	of	ADP
ajfa-15958	143	3	jordan	jordan	PROPN
ajfa-15958	143	4	.	.	PUNCT