id	sid	tid	token	lemma	pos
ajfa-222	1	1	asian	asian	ADJ
ajfa-222	1	2	journal	journal	PROPN
ajfa-222	1	3	of	of	ADP
ajfa-222	1	4	finance	finance	PROPN
ajfa-222	1	5	&	&	CCONJ
ajfa-222	1	6	accounting	accounting	PROPN
ajfa-222	1	7	issn	issn	PROPN
ajfa-222	1	8	1946	1946	NUM
ajfa-222	1	9	-	-	PUNCT
ajfa-222	1	10	052x	052x	NOUN
ajfa-222	1	11	2009	2009	NUM
ajfa-222	1	12	,	,	PUNCT
ajfa-222	1	13	vol	vol	NOUN
ajfa-222	1	14	.	.	PROPN
ajfa-222	1	15	1	1	NUM
ajfa-222	1	16	,	,	PUNCT
ajfa-222	1	17	no	no	INTJ
ajfa-222	1	18	.	.	NOUN
ajfa-222	1	19	2	2	NUM
ajfa-222	1	20	:	:	PUNCT
ajfa-222	1	21	e1	e1	VERB
ajfa-222	1	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-222	1	23	1	1	NUM
ajfa-222	1	24	benchmarking	benchmarke	VERB
ajfa-222	1	25	the	the	DET
ajfa-222	1	26	first	first	ADJ
ajfa-222	1	27	year	year	NOUN
ajfa-222	1	28	accounting	accounting	NOUN
ajfa-222	1	29	unit	unit	NOUN
ajfa-222	1	30	:	:	PUNCT
ajfa-222	1	31	evidence	evidence	NOUN
ajfa-222	1	32	from	from	ADP
ajfa-222	1	33	australia	australia	PROPN
ajfa-222	1	34	nick	nick	PROPN
ajfa-222	1	35	sciulli	sciulli	PROPN
ajfa-222	1	36	centre	centre	PROPN
ajfa-222	1	37	for	for	ADP
ajfa-222	1	38	tourism	tourism	NOUN
ajfa-222	1	39	and	and	CCONJ
ajfa-222	1	40	services	service	NOUN
ajfa-222	1	41	research	research	NOUN
ajfa-222	1	42	(	(	PUNCT
ajfa-222	1	43	ctsr	ctsr	NOUN
ajfa-222	1	44	)	)	PUNCT
ajfa-222	1	45	school	school	NOUN
ajfa-222	1	46	of	of	ADP
ajfa-222	1	47	accounting	accounting	PROPN
ajfa-222	1	48	,	,	PUNCT
ajfa-222	1	49	victoria	victoria	PROPN
ajfa-222	1	50	university	university	PROPN
ajfa-222	1	51	po	po	PROPN
ajfa-222	1	52	box	box	PROPN
ajfa-222	1	53	14428	14428	NUM
ajfa-222	1	54	,	,	PUNCT
ajfa-222	1	55	mcmc	mcmc	PROPN
ajfa-222	1	56	8001	8001	NUM
ajfa-222	1	57	,	,	PUNCT
ajfa-222	1	58	melbourne	melbourne	PROPN
ajfa-222	1	59	,	,	PUNCT
ajfa-222	1	60	australia	australia	PROPN
ajfa-222	1	61	tel	tel	PROPN
ajfa-222	1	62	:	:	PUNCT
ajfa-222	1	63	(	(	PUNCT
ajfa-222	1	64	03	03	NUM
ajfa-222	1	65	)	)	PUNCT
ajfa-222	1	66	9919	9919	NUM
ajfa-222	1	67	4424	4424	NUM
ajfa-222	2	1	e	e	NOUN
ajfa-222	2	2	-	-	NOUN
ajfa-222	2	3	mail	mail	NOUN
ajfa-222	2	4	:	:	PUNCT
ajfa-222	2	5	nick.sciulli@vu.edu.au	nick.sciulli@vu.edu.au	PROPN
ajfa-222	2	6	malcolm	malcolm	PROPN
ajfa-222	2	7	smith	smith	PROPN
ajfa-222	2	8	school	school	PROPN
ajfa-222	2	9	of	of	ADP
ajfa-222	2	10	accounting	accounting	NOUN
ajfa-222	2	11	,	,	PUNCT
ajfa-222	2	12	finance	finance	NOUN
ajfa-222	2	13	and	and	CCONJ
ajfa-222	2	14	economics	economic	NOUN
ajfa-222	2	15	,	,	PUNCT
ajfa-222	2	16	edith	edith	PROPN
ajfa-222	2	17	cowan	cowan	PROPN
ajfa-222	2	18	university	university	PROPN
ajfa-222	2	19	270	270	NUM
ajfa-222	2	20	joondalup	joondalup	PROPN
ajfa-222	2	21	drive	drive	PROPN
ajfa-222	2	22	joondalup	joondalup	PROPN
ajfa-222	2	23	wa	wa	PROPN
ajfa-222	2	24	6027	6027	NUM
ajfa-222	2	25	,	,	PUNCT
ajfa-222	2	26	perth	perth	PROPN
ajfa-222	2	27	,	,	PUNCT
ajfa-222	2	28	australia	australia	PROPN
ajfa-222	2	29	tel	tel	PROPN
ajfa-222	2	30	:	:	PUNCT
ajfa-222	2	31	(	(	PUNCT
ajfa-222	2	32	08	08	NUM
ajfa-222	2	33	)	)	PUNCT
ajfa-222	2	34	6304	6304	NUM
ajfa-222	2	35	5263	5263	NUM
ajfa-222	3	1	e	e	NOUN
ajfa-222	3	2	-	-	NOUN
ajfa-222	3	3	mail	mail	NOUN
ajfa-222	3	4	:	:	PUNCT
ajfa-222	3	5	malcolm.smith@ecu.edu.au	malcolm.smith@ecu.edu.au	PROPN
ajfa-222	3	6	phil	phil	PROPN
ajfa-222	3	7	ross	ross	PROPN
ajfa-222	3	8	school	school	PROPN
ajfa-222	3	9	of	of	ADP
ajfa-222	3	10	accounting	accounting	NOUN
ajfa-222	3	11	,	,	PUNCT
ajfa-222	3	12	university	university	NOUN
ajfa-222	3	13	of	of	ADP
ajfa-222	3	14	western	western	PROPN
ajfa-222	3	15	sydney	sydney	PROPN
ajfa-222	3	16	locked	lock	VERB
ajfa-222	3	17	bag	bag	PROPN
ajfa-222	3	18	1797	1797	NUM
ajfa-222	3	19	penrith	penrith	PROPN
ajfa-222	3	20	south	south	PROPN
ajfa-222	3	21	,	,	PUNCT
ajfa-222	3	22	nsw	nsw	PROPN
ajfa-222	3	23	1797	1797	NUM
ajfa-222	3	24	tel	tel	ADP
ajfa-222	3	25	:	:	PUNCT
ajfa-222	3	26	(	(	PUNCT
ajfa-222	3	27	02	02	NUM
ajfa-222	3	28	)	)	PUNCT
ajfa-222	3	29	9685	9685	NUM
ajfa-222	3	30	-	-	SYM
ajfa-222	3	31	9451	9451	NUM
ajfa-222	3	32	e	e	NOUN
ajfa-222	3	33	-	-	NOUN
ajfa-222	3	34	mail	mail	NOUN
ajfa-222	3	35	:	:	PUNCT
ajfa-222	3	36	p.ross@uws.edu.au	p.ross@uws.edu.au	PROPN
ajfa-222	3	37	abstract	abstract	NOUN
ajfa-222	3	38	this	this	DET
ajfa-222	3	39	paper	paper	NOUN
ajfa-222	3	40	compares	compare	VERB
ajfa-222	3	41	some	some	DET
ajfa-222	3	42	key	key	ADJ
ajfa-222	3	43	organisational	organisational	ADJ
ajfa-222	3	44	attributes	attribute	NOUN
ajfa-222	3	45	of	of	ADP
ajfa-222	3	46	three	three	NUM
ajfa-222	3	47	accounting	accounting	NOUN
ajfa-222	3	48	schools	school	NOUN
ajfa-222	3	49	located	locate	VERB
ajfa-222	3	50	at	at	ADP
ajfa-222	3	51	australian	australian	ADJ
ajfa-222	3	52	universities	university	NOUN
ajfa-222	3	53	.	.	PUNCT
ajfa-222	4	1	in	in	ADP
ajfa-222	4	2	addition	addition	NOUN
ajfa-222	4	3	,	,	PUNCT
ajfa-222	4	4	the	the	DET
ajfa-222	4	5	content	content	NOUN
ajfa-222	4	6	,	,	PUNCT
ajfa-222	4	7	structure	structure	NOUN
ajfa-222	4	8	and	and	CCONJ
ajfa-222	4	9	presentation	presentation	NOUN
ajfa-222	4	10	of	of	ADP
ajfa-222	4	11	the	the	DET
ajfa-222	4	12	first	first	ADJ
ajfa-222	4	13	-	-	PUNCT
ajfa-222	4	14	year	year	NOUN
ajfa-222	4	15	accounting	accounting	NOUN
ajfa-222	4	16	unit	unit	NOUN
ajfa-222	4	17	is	be	AUX
ajfa-222	4	18	examined	examine	VERB
ajfa-222	4	19	with	with	ADP
ajfa-222	4	20	a	a	DET
ajfa-222	4	21	view	view	NOUN
ajfa-222	4	22	to	to	ADP
ajfa-222	4	23	identifying	identify	VERB
ajfa-222	4	24	best	good	ADJ
ajfa-222	4	25	practices	practice	NOUN
ajfa-222	4	26	.	.	PUNCT
ajfa-222	5	1	three	three	NUM
ajfa-222	5	2	australian	australian	ADJ
ajfa-222	5	3	universities	university	NOUN
ajfa-222	5	4	–	–	PUNCT
ajfa-222	5	5	one	one	NUM
ajfa-222	5	6	each	each	PRON
ajfa-222	5	7	from	from	ADP
ajfa-222	5	8	western	western	PROPN
ajfa-222	5	9	australia	australia	PROPN
ajfa-222	5	10	,	,	PUNCT
ajfa-222	5	11	victoria	victoria	PROPN
ajfa-222	5	12	and	and	CCONJ
ajfa-222	5	13	new	new	ADJ
ajfa-222	5	14	south	south	PROPN
ajfa-222	5	15	wales	wales	PROPN
ajfa-222	5	16	collaborated	collaborate	VERB
ajfa-222	5	17	on	on	ADP
ajfa-222	5	18	this	this	DET
ajfa-222	5	19	project	project	NOUN
ajfa-222	5	20	.	.	PUNCT
ajfa-222	6	1	the	the	DET
ajfa-222	6	2	heads	head	NOUN
ajfa-222	6	3	of	of	ADP
ajfa-222	6	4	the	the	DET
ajfa-222	6	5	respective	respective	ADJ
ajfa-222	6	6	schools	school	NOUN
ajfa-222	6	7	supplied	supply	VERB
ajfa-222	6	8	relevant	relevant	ADJ
ajfa-222	6	9	data	datum	NOUN
ajfa-222	6	10	for	for	ADP
ajfa-222	6	11	school	school	NOUN
ajfa-222	6	12	comparison	comparison	NOUN
ajfa-222	6	13	purposes	purpose	NOUN
ajfa-222	6	14	and	and	CCONJ
ajfa-222	6	15	a	a	DET
ajfa-222	6	16	workshop	workshop	NOUN
ajfa-222	6	17	meeting	meeting	NOUN
ajfa-222	6	18	between	between	ADP
ajfa-222	6	19	the	the	DET
ajfa-222	6	20	first	first	ADJ
ajfa-222	6	21	year	year	NOUN
ajfa-222	6	22	accounting	accounting	NOUN
ajfa-222	6	23	unit	unit	NOUN
ajfa-222	6	24	co	co	NOUN
ajfa-222	6	25	-	-	NOUN
ajfa-222	6	26	ordinators	ordinator	NOUN
ajfa-222	6	27	provided	provide	VERB
ajfa-222	6	28	data	datum	NOUN
ajfa-222	6	29	for	for	ADP
ajfa-222	6	30	a	a	DET
ajfa-222	6	31	content	content	NOUN
ajfa-222	6	32	analysis	analysis	NOUN
ajfa-222	6	33	of	of	ADP
ajfa-222	6	34	their	their	PRON
ajfa-222	6	35	subject	subject	NOUN
ajfa-222	6	36	guides	guide	NOUN
ajfa-222	6	37	.	.	PUNCT
ajfa-222	7	1	the	the	DET
ajfa-222	7	2	three	three	NUM
ajfa-222	7	3	schools	school	NOUN
ajfa-222	7	4	had	have	VERB
ajfa-222	7	5	similar	similar	ADJ
ajfa-222	7	6	issues	issue	NOUN
ajfa-222	7	7	to	to	PART
ajfa-222	7	8	manage	manage	VERB
ajfa-222	7	9	.	.	PUNCT
ajfa-222	8	1	they	they	PRON
ajfa-222	8	2	include	include	VERB
ajfa-222	8	3	an	an	DET
ajfa-222	8	4	aging	age	VERB
ajfa-222	8	5	staff	staff	NOUN
ajfa-222	8	6	profile	profile	NOUN
ajfa-222	8	7	,	,	PUNCT
ajfa-222	8	8	high	high	ADJ
ajfa-222	8	9	use	use	NOUN
ajfa-222	8	10	of	of	ADP
ajfa-222	8	11	casual	casual	ADJ
ajfa-222	8	12	academic	academic	ADJ
ajfa-222	8	13	staff	staff	NOUN
ajfa-222	8	14	and	and	CCONJ
ajfa-222	8	15	large	large	ADJ
ajfa-222	8	16	student	student	NOUN
ajfa-222	8	17	numbers	number	NOUN
ajfa-222	8	18	across	across	ADP
ajfa-222	8	19	different	different	ADJ
ajfa-222	8	20	campuses	campus	NOUN
ajfa-222	8	21	.	.	PUNCT
ajfa-222	9	1	unsurprisingly	unsurprisingly	ADV
ajfa-222	9	2	,	,	PUNCT
ajfa-222	9	3	given	give	VERB
ajfa-222	9	4	the	the	DET
ajfa-222	9	5	need	need	NOUN
ajfa-222	9	6	for	for	ADP
ajfa-222	9	7	accreditation	accreditation	NOUN
ajfa-222	9	8	from	from	ADP
ajfa-222	9	9	professional	professional	ADJ
ajfa-222	9	10	accounting	accounting	NOUN
ajfa-222	9	11	bodies	body	NOUN
ajfa-222	9	12	,	,	PUNCT
ajfa-222	9	13	the	the	DET
ajfa-222	9	14	content	content	NOUN
ajfa-222	9	15	of	of	ADP
ajfa-222	9	16	the	the	DET
ajfa-222	9	17	courses	course	NOUN
ajfa-222	9	18	was	be	AUX
ajfa-222	9	19	very	very	ADV
ajfa-222	9	20	similar	similar	ADJ
ajfa-222	9	21	.	.	PUNCT
ajfa-222	10	1	however	however	ADV
ajfa-222	10	2	,	,	PUNCT
ajfa-222	10	3	there	there	PRON
ajfa-222	10	4	were	be	VERB
ajfa-222	10	5	significant	significant	ADJ
ajfa-222	10	6	differences	difference	NOUN
ajfa-222	10	7	in	in	ADP
ajfa-222	10	8	delivery	delivery	NOUN
ajfa-222	10	9	and	and	CCONJ
ajfa-222	10	10	assessment	assessment	NOUN
ajfa-222	10	11	,	,	PUNCT
ajfa-222	10	12	with	with	ADP
ajfa-222	10	13	potential	potential	ADJ
ajfa-222	10	14	implications	implication	NOUN
ajfa-222	10	15	for	for	ADP
ajfa-222	10	16	subject	subject	ADJ
ajfa-222	10	17	quality	quality	NOUN
ajfa-222	10	18	and	and	CCONJ
ajfa-222	10	19	resource	resource	NOUN
ajfa-222	10	20	use	use	NOUN
ajfa-222	10	21	.	.	PUNCT
ajfa-222	11	1	the	the	DET
ajfa-222	11	2	size	size	NOUN
ajfa-222	11	3	and	and	CCONJ
ajfa-222	11	4	characteristics	characteristic	NOUN
ajfa-222	11	5	of	of	ADP
ajfa-222	11	6	the	the	DET
ajfa-222	11	7	three	three	NUM
ajfa-222	11	8	universities	university	NOUN
ajfa-222	11	9	investigated	investigate	VERB
ajfa-222	11	10	for	for	ADP
ajfa-222	11	11	this	this	DET
ajfa-222	11	12	project	project	NOUN
ajfa-222	11	13	do	do	AUX
ajfa-222	11	14	not	not	PART
ajfa-222	11	15	reflect	reflect	VERB
ajfa-222	11	16	the	the	DET
ajfa-222	11	17	profile	profile	NOUN
ajfa-222	11	18	of	of	ADP
ajfa-222	11	19	all	all	DET
ajfa-222	11	20	accounting	accounting	NOUN
ajfa-222	11	21	schools	school	NOUN
ajfa-222	11	22	in	in	ADP
ajfa-222	11	23	australia	australia	PROPN
ajfa-222	11	24	.	.	PUNCT
ajfa-222	12	1	the	the	DET
ajfa-222	12	2	results	result	NOUN
ajfa-222	12	3	of	of	ADP
ajfa-222	12	4	this	this	DET
ajfa-222	12	5	benchmarking	benchmarke	VERB
ajfa-222	12	6	comparison	comparison	NOUN
ajfa-222	12	7	has	have	AUX
ajfa-222	12	8	prompted	prompt	VERB
ajfa-222	12	9	managers	manager	NOUN
ajfa-222	12	10	to	to	PART
ajfa-222	12	11	be	be	AUX
ajfa-222	12	12	aware	aware	ADJ
ajfa-222	12	13	of	of	ADP
ajfa-222	12	14	several	several	ADJ
ajfa-222	12	15	critical	critical	ADJ
ajfa-222	12	16	issues	issue	NOUN
ajfa-222	12	17	identified	identify	VERB
ajfa-222	12	18	to	to	PART
ajfa-222	12	19	take	take	VERB
ajfa-222	12	20	appropriate	appropriate	ADJ
ajfa-222	12	21	action	action	NOUN
ajfa-222	12	22	to	to	PART
ajfa-222	12	23	remedy	remedy	VERB
ajfa-222	12	24	them	they	PRON
ajfa-222	12	25	.	.	PUNCT
ajfa-222	13	1	the	the	DET
ajfa-222	13	2	authors	author	NOUN
ajfa-222	13	3	are	be	AUX
ajfa-222	13	4	unaware	unaware	ADJ
ajfa-222	13	5	of	of	ADP
ajfa-222	13	6	any	any	DET
ajfa-222	13	7	previous	previous	ADJ
ajfa-222	13	8	benchmarking	benchmarke	VERB
ajfa-222	13	9	study	study	NOUN
ajfa-222	13	10	comparing	compare	VERB
ajfa-222	13	11	accounting	accounting	NOUN
ajfa-222	13	12	schools	school	NOUN
ajfa-222	13	13	at	at	ADP
ajfa-222	13	14	australian	australian	ADJ
ajfa-222	13	15	universities	university	NOUN
ajfa-222	13	16	and	and	CCONJ
ajfa-222	13	17	the	the	DET
ajfa-222	13	18	findings	finding	NOUN
ajfa-222	13	19	can	can	AUX
ajfa-222	13	20	lead	lead	VERB
ajfa-222	13	21	to	to	ADP
ajfa-222	13	22	better	well	ADJ
ajfa-222	13	23	teaching	teaching	NOUN
ajfa-222	13	24	and	and	CCONJ
ajfa-222	13	25	learning	learn	VERB
ajfa-222	13	26	outcomes	outcome	NOUN
ajfa-222	13	27	for	for	ADP
ajfa-222	13	28	first	first	ADJ
ajfa-222	13	29	year	year	NOUN
ajfa-222	13	30	accounting	accounting	NOUN
ajfa-222	13	31	students	student	NOUN
ajfa-222	13	32	.	.	PUNCT
ajfa-222	14	1	keywords	keyword	NOUN
ajfa-222	14	2	:	:	PUNCT
ajfa-222	14	3	benchmarking	benchmarke	VERB
ajfa-222	14	4	,	,	PUNCT
ajfa-222	14	5	universities	university	NOUN
ajfa-222	14	6	,	,	PUNCT
ajfa-222	14	7	accounting	accounting	NOUN
ajfa-222	14	8	courses	course	NOUN
ajfa-222	14	9	jel	jel	PROPN
ajfa-222	14	10	classifications	classification	NOUN
ajfa-222	14	11	:	:	PUNCT
ajfa-222	14	12	m41	m41	NUM
ajfa-222	14	13	,	,	PUNCT
ajfa-222	14	14	m40	m40	PROPN
ajfa-222	14	15	and	and	CCONJ
ajfa-222	14	16	m49	m49	ADJ
ajfa-222	14	17	asian	asian	ADJ
ajfa-222	14	18	journal	journal	NOUN
ajfa-222	14	19	of	of	ADP
ajfa-222	14	20	finance	finance	PROPN
ajfa-222	14	21	&	&	CCONJ
ajfa-222	14	22	accounting	accounting	PROPN
ajfa-222	14	23	issn	issn	PROPN
ajfa-222	14	24	1946	1946	NUM
ajfa-222	14	25	-	-	PUNCT
ajfa-222	14	26	052x	052x	NOUN
ajfa-222	14	27	2009	2009	NUM
ajfa-222	14	28	,	,	PUNCT
ajfa-222	14	29	vol	vol	NOUN
ajfa-222	14	30	.	.	PROPN
ajfa-222	14	31	1	1	NUM
ajfa-222	14	32	,	,	PUNCT
ajfa-222	14	33	no	no	INTJ
ajfa-222	14	34	.	.	NOUN
ajfa-222	14	35	2	2	NUM
ajfa-222	14	36	:	:	PUNCT
ajfa-222	14	37	e1	e1	VERB
ajfa-222	14	38	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-222	14	39	2	2	NUM
ajfa-222	14	40	1	1	NUM
ajfa-222	14	41	.	.	PUNCT
ajfa-222	15	1	introduction	introduction	NOUN
ajfa-222	15	2	the	the	DET
ajfa-222	15	3	benchmarking	benchmarke	VERB
ajfa-222	15	4	project	project	NOUN
ajfa-222	15	5	which	which	PRON
ajfa-222	15	6	forms	form	VERB
ajfa-222	15	7	the	the	DET
ajfa-222	15	8	basis	basis	NOUN
ajfa-222	15	9	of	of	ADP
ajfa-222	15	10	this	this	DET
ajfa-222	15	11	paper	paper	NOUN
ajfa-222	15	12	was	be	AUX
ajfa-222	15	13	initiated	initiate	VERB
ajfa-222	15	14	by	by	ADP
ajfa-222	15	15	the	the	DET
ajfa-222	15	16	business	business	NOUN
ajfa-222	15	17	school	school	NOUN
ajfa-222	15	18	deans	dean	NOUN
ajfa-222	15	19	from	from	ADP
ajfa-222	15	20	the	the	DET
ajfa-222	15	21	three	three	NUM
ajfa-222	15	22	participating	participate	VERB
ajfa-222	15	23	universities	university	NOUN
ajfa-222	15	24	–	–	PUNCT
ajfa-222	15	25	one	one	NUM
ajfa-222	15	26	each	each	DET
ajfa-222	15	27	from	from	ADP
ajfa-222	15	28	western	western	PROPN
ajfa-222	15	29	australia	australia	PROPN
ajfa-222	15	30	,	,	PUNCT
ajfa-222	15	31	victoria	victoria	PROPN
ajfa-222	15	32	and	and	CCONJ
ajfa-222	15	33	new	new	ADJ
ajfa-222	15	34	south	south	PROPN
ajfa-222	15	35	wales	wales	PROPN
ajfa-222	15	36	(	(	PUNCT
ajfa-222	15	37	nsw	nsw	PROPN
ajfa-222	15	38	)	)	PUNCT
ajfa-222	15	39	.	.	PUNCT
ajfa-222	16	1	the	the	DET
ajfa-222	16	2	driving	drive	VERB
ajfa-222	16	3	force	force	NOUN
ajfa-222	16	4	for	for	ADP
ajfa-222	16	5	the	the	DET
ajfa-222	16	6	initiative	initiative	NOUN
ajfa-222	16	7	was	be	AUX
ajfa-222	16	8	the	the	DET
ajfa-222	16	9	need	need	NOUN
ajfa-222	16	10	to	to	PART
ajfa-222	16	11	respond	respond	VERB
ajfa-222	16	12	to	to	ADP
ajfa-222	16	13	recommendations	recommendation	NOUN
ajfa-222	16	14	from	from	ADP
ajfa-222	16	15	the	the	DET
ajfa-222	16	16	australian	australian	ADJ
ajfa-222	16	17	universities	university	NOUN
ajfa-222	16	18	quality	quality	NOUN
ajfa-222	16	19	agency	agency	PROPN
ajfa-222	16	20	(	(	PUNCT
ajfa-222	16	21	auqa	auqa	NOUN
ajfa-222	16	22	)	)	PUNCT
ajfa-222	16	23	that	that	PRON
ajfa-222	16	24	universities	university	NOUN
ajfa-222	16	25	undertake	undertake	VERB
ajfa-222	16	26	benchmarking	benchmarke	VERB
ajfa-222	16	27	as	as	ADP
ajfa-222	16	28	part	part	NOUN
ajfa-222	16	29	of	of	ADP
ajfa-222	16	30	the	the	DET
ajfa-222	16	31	quality	quality	NOUN
ajfa-222	16	32	assurance	assurance	NOUN
ajfa-222	16	33	processes	process	NOUN
ajfa-222	16	34	in	in	ADP
ajfa-222	16	35	their	their	PRON
ajfa-222	16	36	organisations	organisation	NOUN
ajfa-222	16	37	.	.	PUNCT
ajfa-222	17	1	the	the	DET
ajfa-222	17	2	main	main	ADJ
ajfa-222	17	3	objective	objective	NOUN
ajfa-222	17	4	of	of	ADP
ajfa-222	17	5	this	this	DET
ajfa-222	17	6	project	project	NOUN
ajfa-222	17	7	was	be	AUX
ajfa-222	17	8	to	to	PART
ajfa-222	17	9	compare	compare	VERB
ajfa-222	17	10	the	the	DET
ajfa-222	17	11	content	content	NOUN
ajfa-222	17	12	,	,	PUNCT
ajfa-222	17	13	structure	structure	NOUN
ajfa-222	17	14	and	and	CCONJ
ajfa-222	17	15	operations	operation	NOUN
ajfa-222	17	16	of	of	ADP
ajfa-222	17	17	a	a	DET
ajfa-222	17	18	large	large	ADJ
ajfa-222	17	19	first	first	ADJ
ajfa-222	17	20	year	year	NOUN
ajfa-222	17	21	unit	unit	NOUN
ajfa-222	17	22	common	common	ADJ
ajfa-222	17	23	to	to	ADP
ajfa-222	17	24	each	each	DET
ajfa-222	17	25	institution	institution	NOUN
ajfa-222	17	26	.	.	PUNCT
ajfa-222	18	1	further	far	ADV
ajfa-222	18	2	,	,	PUNCT
ajfa-222	18	3	data	datum	NOUN
ajfa-222	18	4	comparing	compare	VERB
ajfa-222	18	5	academic	academic	ADJ
ajfa-222	18	6	staff	staff	NOUN
ajfa-222	18	7	and	and	CCONJ
ajfa-222	18	8	student	student	NOUN
ajfa-222	18	9	demographics	demographic	NOUN
ajfa-222	18	10	of	of	ADP
ajfa-222	18	11	the	the	DET
ajfa-222	18	12	three	three	NUM
ajfa-222	18	13	schools	school	NOUN
ajfa-222	18	14	of	of	ADP
ajfa-222	18	15	accounting	accounting	NOUN
ajfa-222	18	16	would	would	AUX
ajfa-222	18	17	also	also	ADV
ajfa-222	18	18	be	be	AUX
ajfa-222	18	19	compared	compare	VERB
ajfa-222	18	20	.	.	PUNCT
ajfa-222	19	1	the	the	DET
ajfa-222	19	2	analysis	analysis	NOUN
ajfa-222	19	3	was	be	AUX
ajfa-222	19	4	directed	direct	VERB
ajfa-222	19	5	specifically	specifically	ADV
ajfa-222	19	6	towards	towards	ADP
ajfa-222	19	7	two	two	NUM
ajfa-222	19	8	outcomes	outcome	NOUN
ajfa-222	19	9	:	:	PUNCT
ajfa-222	19	10	(	(	PUNCT
ajfa-222	19	11	a	a	X
ajfa-222	19	12	)	)	PUNCT
ajfa-222	19	13	indicating	indicate	VERB
ajfa-222	19	14	current	current	ADJ
ajfa-222	19	15	best	good	ADJ
ajfa-222	19	16	practice	practice	NOUN
ajfa-222	19	17	to	to	PART
ajfa-222	19	18	provide	provide	VERB
ajfa-222	19	19	the	the	DET
ajfa-222	19	20	basis	basis	NOUN
ajfa-222	19	21	for	for	ADP
ajfa-222	19	22	improvement	improvement	NOUN
ajfa-222	19	23	opportunities	opportunity	NOUN
ajfa-222	19	24	at	at	ADP
ajfa-222	19	25	each	each	DET
ajfa-222	19	26	university	university	NOUN
ajfa-222	19	27	,	,	PUNCT
ajfa-222	19	28	and	and	CCONJ
ajfa-222	19	29	(	(	PUNCT
ajfa-222	19	30	b	b	NOUN
ajfa-222	19	31	)	)	PUNCT
ajfa-222	19	32	confirming	confirm	VERB
ajfa-222	19	33	that	that	SCONJ
ajfa-222	19	34	appropriate	appropriate	ADJ
ajfa-222	19	35	standards	standard	NOUN
ajfa-222	19	36	were	be	AUX
ajfa-222	19	37	being	be	AUX
ajfa-222	19	38	applied	apply	VERB
ajfa-222	19	39	by	by	ADP
ajfa-222	19	40	each	each	DET
ajfa-222	19	41	university	university	NOUN
ajfa-222	19	42	.	.	PUNCT
ajfa-222	20	1	the	the	DET
ajfa-222	20	2	unit	unit	NOUN
ajfa-222	20	3	chosen	choose	VERB
ajfa-222	20	4	for	for	ADP
ajfa-222	20	5	detailed	detailed	ADJ
ajfa-222	20	6	analysis	analysis	NOUN
ajfa-222	20	7	at	at	ADP
ajfa-222	20	8	each	each	DET
ajfa-222	20	9	institution	institution	NOUN
ajfa-222	20	10	was	be	AUX
ajfa-222	20	11	the	the	DET
ajfa-222	20	12	first	first	ADJ
ajfa-222	20	13	year	year	NOUN
ajfa-222	20	14	introductory	introductory	PROPN
ajfa-222	20	15	accounting	accounting	NOUN
ajfa-222	20	16	unit	unit	NOUN
ajfa-222	20	17	that	that	PRON
ajfa-222	20	18	was	be	AUX
ajfa-222	20	19	compulsory	compulsory	ADJ
ajfa-222	20	20	for	for	SCONJ
ajfa-222	20	21	all	all	DET
ajfa-222	20	22	students	student	NOUN
ajfa-222	20	23	undertaking	undertake	VERB
ajfa-222	20	24	an	an	DET
ajfa-222	20	25	undergraduate	undergraduate	NOUN
ajfa-222	20	26	business	business	NOUN
ajfa-222	20	27	major	major	NOUN
ajfa-222	20	28	.	.	PUNCT
ajfa-222	21	1	the	the	DET
ajfa-222	21	2	heads	head	NOUN
ajfa-222	21	3	of	of	ADP
ajfa-222	21	4	school	school	NOUN
ajfa-222	21	5	of	of	ADP
ajfa-222	21	6	accounting	accounting	NOUN
ajfa-222	21	7	of	of	ADP
ajfa-222	21	8	the	the	DET
ajfa-222	21	9	three	three	NUM
ajfa-222	21	10	participating	participate	VERB
ajfa-222	21	11	universities	university	NOUN
ajfa-222	21	12	met	meet	VERB
ajfa-222	21	13	in	in	ADP
ajfa-222	21	14	july	july	PROPN
ajfa-222	21	15	2008	2008	NUM
ajfa-222	21	16	and	and	CCONJ
ajfa-222	21	17	established	establish	VERB
ajfa-222	21	18	broad	broad	ADJ
ajfa-222	21	19	areas	area	NOUN
ajfa-222	21	20	for	for	ADP
ajfa-222	21	21	detailed	detailed	ADJ
ajfa-222	21	22	analysis	analysis	NOUN
ajfa-222	21	23	and	and	CCONJ
ajfa-222	21	24	comparison	comparison	NOUN
ajfa-222	21	25	for	for	ADP
ajfa-222	21	26	the	the	DET
ajfa-222	21	27	accounting	accounting	NOUN
ajfa-222	21	28	units	unit	NOUN
ajfa-222	21	29	.	.	PUNCT
ajfa-222	22	1	the	the	DET
ajfa-222	22	2	major	major	ADJ
ajfa-222	22	3	inputs	input	NOUN
ajfa-222	22	4	into	into	ADP
ajfa-222	22	5	the	the	DET
ajfa-222	22	6	comparative	comparative	ADJ
ajfa-222	22	7	process	process	NOUN
ajfa-222	22	8	were	be	AUX
ajfa-222	22	9	conducted	conduct	VERB
ajfa-222	22	10	via	via	ADP
ajfa-222	22	11	email	email	NOUN
ajfa-222	22	12	,	,	PUNCT
ajfa-222	22	13	with	with	ADP
ajfa-222	22	14	source	source	NOUN
ajfa-222	22	15	documents	document	NOUN
ajfa-222	22	16	circulated	circulate	VERB
ajfa-222	22	17	among	among	ADP
ajfa-222	22	18	the	the	DET
ajfa-222	22	19	interested	interested	ADJ
ajfa-222	22	20	parties	party	NOUN
ajfa-222	22	21	.	.	PUNCT
ajfa-222	23	1	detailed	detailed	ADJ
ajfa-222	23	2	analysis	analysis	NOUN
ajfa-222	23	3	of	of	ADP
ajfa-222	23	4	the	the	DET
ajfa-222	23	5	data	datum	NOUN
ajfa-222	23	6	was	be	AUX
ajfa-222	23	7	undertaken	undertake	VERB
ajfa-222	23	8	in	in	ADP
ajfa-222	23	9	face	face	NOUN
ajfa-222	23	10	to	to	PART
ajfa-222	23	11	face	face	VERB
ajfa-222	23	12	meetings	meeting	NOUN
ajfa-222	23	13	in	in	ADP
ajfa-222	23	14	september	september	PROPN
ajfa-222	23	15	and	and	CCONJ
ajfa-222	23	16	october	october	PROPN
ajfa-222	23	17	2008	2008	NUM
ajfa-222	23	18	,	,	PUNCT
ajfa-222	23	19	attended	attend	VERB
ajfa-222	23	20	by	by	ADP
ajfa-222	23	21	the	the	DET
ajfa-222	23	22	heads	head	NOUN
ajfa-222	23	23	of	of	ADP
ajfa-222	23	24	school	school	NOUN
ajfa-222	23	25	and	and	CCONJ
ajfa-222	23	26	the	the	DET
ajfa-222	23	27	co	co	NOUN
ajfa-222	23	28	-	-	NOUN
ajfa-222	23	29	ordinators	ordinator	NOUN
ajfa-222	23	30	of	of	ADP
ajfa-222	23	31	the	the	DET
ajfa-222	23	32	first	first	ADJ
ajfa-222	23	33	year	year	NOUN
ajfa-222	23	34	accounting	accounting	NOUN
ajfa-222	23	35	units	unit	NOUN
ajfa-222	23	36	.	.	PUNCT
ajfa-222	24	1	detailed	detailed	ADJ
ajfa-222	24	2	findings	finding	NOUN
ajfa-222	24	3	,	,	PUNCT
ajfa-222	24	4	and	and	CCONJ
ajfa-222	24	5	recommendations	recommendation	NOUN
ajfa-222	24	6	for	for	ADP
ajfa-222	24	7	future	future	ADJ
ajfa-222	24	8	action	action	NOUN
ajfa-222	24	9	,	,	PUNCT
ajfa-222	24	10	were	be	AUX
ajfa-222	24	11	reported	report	VERB
ajfa-222	24	12	to	to	ADP
ajfa-222	24	13	the	the	DET
ajfa-222	24	14	respective	respective	ADJ
ajfa-222	24	15	business	business	NOUN
ajfa-222	24	16	deans	dean	NOUN
ajfa-222	24	17	in	in	ADP
ajfa-222	24	18	november	november	PROPN
ajfa-222	24	19	2008	2008	NUM
ajfa-222	24	20	.	.	PUNCT
ajfa-222	25	1	the	the	DET
ajfa-222	25	2	paper	paper	NOUN
ajfa-222	25	3	details	detail	VERB
ajfa-222	25	4	differences	difference	NOUN
ajfa-222	25	5	across	across	ADP
ajfa-222	25	6	the	the	DET
ajfa-222	25	7	three	three	NUM
ajfa-222	25	8	universities	university	NOUN
ajfa-222	25	9	–	–	PUNCT
ajfa-222	25	10	designated	designate	VERB
ajfa-222	25	11	as	as	ADP
ajfa-222	25	12	case	case	NOUN
ajfa-222	25	13	1	1	NUM
ajfa-222	25	14	,	,	PUNCT
ajfa-222	25	15	case	case	NOUN
ajfa-222	25	16	2	2	NUM
ajfa-222	25	17	and	and	CCONJ
ajfa-222	25	18	case	case	NOUN
ajfa-222	25	19	3	3	X
ajfa-222	25	20	.	.	PUNCT
ajfa-222	26	1	these	these	DET
ajfa-222	26	2	differences	difference	NOUN
ajfa-222	26	3	occurred	occur	VERB
ajfa-222	26	4	in	in	ADP
ajfa-222	26	5	areas	area	NOUN
ajfa-222	26	6	of	of	ADP
ajfa-222	26	7	staff	staff	NOUN
ajfa-222	26	8	and	and	CCONJ
ajfa-222	26	9	student	student	NOUN
ajfa-222	26	10	demographics	demographic	NOUN
ajfa-222	26	11	,	,	PUNCT
ajfa-222	26	12	course	course	NOUN
ajfa-222	26	13	content	content	NOUN
ajfa-222	26	14	,	,	PUNCT
ajfa-222	26	15	course	course	NOUN
ajfa-222	26	16	delivery	delivery	NOUN
ajfa-222	26	17	and	and	CCONJ
ajfa-222	26	18	course	course	NOUN
ajfa-222	26	19	assessment	assessment	NOUN
ajfa-222	26	20	.	.	PUNCT
ajfa-222	27	1	the	the	DET
ajfa-222	27	2	paper	paper	NOUN
ajfa-222	27	3	concludes	conclude	VERB
ajfa-222	27	4	with	with	ADP
ajfa-222	27	5	recommendations	recommendation	NOUN
ajfa-222	27	6	which	which	PRON
ajfa-222	27	7	may	may	AUX
ajfa-222	27	8	be	be	AUX
ajfa-222	27	9	applicable	applicable	ADJ
ajfa-222	27	10	to	to	ADP
ajfa-222	27	11	heads	head	NOUN
ajfa-222	27	12	of	of	ADP
ajfa-222	27	13	schools	school	NOUN
ajfa-222	27	14	and	and	CCONJ
ajfa-222	27	15	colleagues	colleague	NOUN
ajfa-222	27	16	in	in	ADP
ajfa-222	27	17	other	other	ADJ
ajfa-222	27	18	disciplines	discipline	NOUN
ajfa-222	27	19	as	as	ADV
ajfa-222	27	20	well	well	ADV
ajfa-222	27	21	as	as	ADP
ajfa-222	27	22	to	to	ADP
ajfa-222	27	23	university	university	NOUN
ajfa-222	27	24	managers	manager	NOUN
ajfa-222	27	25	and	and	CCONJ
ajfa-222	27	26	policy	policy	NOUN
ajfa-222	27	27	makers	maker	NOUN
ajfa-222	27	28	.	.	PUNCT
ajfa-222	28	1	asian	asian	ADJ
ajfa-222	28	2	journal	journal	PROPN
ajfa-222	28	3	of	of	ADP
ajfa-222	28	4	finance	finance	PROPN
ajfa-222	28	5	&	&	CCONJ
ajfa-222	28	6	accounting	accounting	PROPN
ajfa-222	28	7	issn	issn	PROPN
ajfa-222	28	8	1946	1946	NUM
ajfa-222	28	9	-	-	PUNCT
ajfa-222	28	10	052x	052x	NOUN
ajfa-222	28	11	2009	2009	NUM
ajfa-222	28	12	,	,	PUNCT
ajfa-222	28	13	vol	vol	NOUN
ajfa-222	28	14	.	.	PROPN
ajfa-222	28	15	1	1	NUM
ajfa-222	28	16	,	,	PUNCT
ajfa-222	28	17	no	no	INTJ
ajfa-222	28	18	.	.	NOUN
ajfa-222	28	19	2	2	NUM
ajfa-222	28	20	:	:	PUNCT
ajfa-222	28	21	e1	e1	VERB
ajfa-222	28	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-222	28	23	3	3	NUM
ajfa-222	28	24	2	2	NUM
ajfa-222	28	25	.	.	PUNCT
ajfa-222	28	26	literature	literature	NOUN
ajfa-222	28	27	review	review	NOUN
ajfa-222	28	28	benchmarking	benchmarking	NOUN
ajfa-222	28	29	is	be	AUX
ajfa-222	28	30	a	a	DET
ajfa-222	28	31	process	process	NOUN
ajfa-222	28	32	for	for	ADP
ajfa-222	28	33	identifying	identify	VERB
ajfa-222	28	34	and	and	CCONJ
ajfa-222	28	35	implementing	implement	VERB
ajfa-222	28	36	best	good	ADJ
ajfa-222	28	37	practice	practice	NOUN
ajfa-222	28	38	at	at	ADP
ajfa-222	28	39	a	a	DET
ajfa-222	28	40	particular	particular	ADJ
ajfa-222	28	41	point	point	NOUN
ajfa-222	28	42	in	in	ADP
ajfa-222	28	43	time	time	NOUN
ajfa-222	28	44	.	.	PUNCT
ajfa-222	29	1	there	there	PRON
ajfa-222	29	2	is	be	VERB
ajfa-222	29	3	currently	currently	ADV
ajfa-222	29	4	a	a	DET
ajfa-222	29	5	considerable	considerable	ADJ
ajfa-222	29	6	volume	volume	NOUN
ajfa-222	29	7	of	of	ADP
ajfa-222	29	8	research	research	NOUN
ajfa-222	29	9	on	on	ADP
ajfa-222	29	10	this	this	DET
ajfa-222	29	11	management	management	NOUN
ajfa-222	29	12	technique	technique	NOUN
ajfa-222	29	13	as	as	SCONJ
ajfa-222	29	14	highlighted	highlight	VERB
ajfa-222	29	15	by	by	ADP
ajfa-222	29	16	the	the	DET
ajfa-222	29	17	work	work	NOUN
ajfa-222	29	18	of	of	ADP
ajfa-222	29	19	dattakumar	dattakumar	ADJ
ajfa-222	29	20	and	and	CCONJ
ajfa-222	29	21	jagadeesh	jagadeesh	ADJ
ajfa-222	29	22	(	(	PUNCT
ajfa-222	29	23	2003	2003	NUM
ajfa-222	29	24	)	)	PUNCT
ajfa-222	29	25	in	in	ADP
ajfa-222	29	26	their	their	PRON
ajfa-222	29	27	review	review	NOUN
ajfa-222	29	28	of	of	ADP
ajfa-222	29	29	the	the	DET
ajfa-222	29	30	benchmarking	benchmarke	VERB
ajfa-222	29	31	literature	literature	NOUN
ajfa-222	29	32	.	.	PUNCT
ajfa-222	30	1	it	it	PRON
ajfa-222	30	2	is	be	AUX
ajfa-222	30	3	equally	equally	ADV
ajfa-222	30	4	applicable	applicable	ADJ
ajfa-222	30	5	to	to	ADP
ajfa-222	30	6	the	the	DET
ajfa-222	30	7	private	private	ADJ
ajfa-222	30	8	sector	sector	NOUN
ajfa-222	30	9	(	(	PUNCT
ajfa-222	30	10	see	see	VERB
ajfa-222	30	11	kouzmin	kouzmin	PROPN
ajfa-222	30	12	et	et	PROPN
ajfa-222	30	13	al	al	PROPN
ajfa-222	30	14	.	.	PROPN
ajfa-222	30	15	1999	1999	NUM
ajfa-222	30	16	;	;	PUNCT
ajfa-222	30	17	punniyamoorthy	punniyamoorthy	PROPN
ajfa-222	30	18	&	&	CCONJ
ajfa-222	30	19	murali	murali	PROPN
ajfa-222	30	20	2008	2008	NUM
ajfa-222	30	21	)	)	PUNCT
ajfa-222	30	22	and	and	CCONJ
ajfa-222	30	23	to	to	ADP
ajfa-222	30	24	the	the	DET
ajfa-222	30	25	public	public	ADJ
ajfa-222	30	26	sector	sector	NOUN
ajfa-222	30	27	(	(	PUNCT
ajfa-222	30	28	see	see	VERB
ajfa-222	30	29	for	for	ADP
ajfa-222	30	30	example	example	NOUN
ajfa-222	30	31	,	,	PUNCT
ajfa-222	30	32	vagnoni	vagnoni	NOUN
ajfa-222	30	33	and	and	CCONJ
ajfa-222	30	34	maran	maran	PROPN
ajfa-222	30	35	2008	2008	NUM
ajfa-222	30	36	;	;	PUNCT
ajfa-222	30	37	wynn	wynn	PROPN
ajfa-222	30	38	-	-	PUNCT
ajfa-222	30	39	williams	williams	PROPN
ajfa-222	30	40	2005	2005	NUM
ajfa-222	30	41	)	)	PUNCT
ajfa-222	30	42	.	.	PUNCT
ajfa-222	31	1	it	it	PRON
ajfa-222	31	2	is	be	AUX
ajfa-222	31	3	a	a	DET
ajfa-222	31	4	tool	tool	NOUN
ajfa-222	31	5	that	that	PRON
ajfa-222	31	6	is	be	AUX
ajfa-222	31	7	used	use	VERB
ajfa-222	31	8	to	to	PART
ajfa-222	31	9	identify	identify	VERB
ajfa-222	31	10	best	good	ADJ
ajfa-222	31	11	-	-	PUNCT
ajfa-222	31	12	practice	practice	NOUN
ajfa-222	31	13	and	and	CCONJ
ajfa-222	31	14	also	also	ADV
ajfa-222	31	15	,	,	PUNCT
ajfa-222	31	16	more	more	ADV
ajfa-222	31	17	importantly	importantly	ADV
ajfa-222	31	18	to	to	PART
ajfa-222	31	19	gain	gain	VERB
ajfa-222	31	20	an	an	DET
ajfa-222	31	21	understanding	understanding	NOUN
ajfa-222	31	22	of	of	ADP
ajfa-222	31	23	what	what	PRON
ajfa-222	31	24	processes	process	NOUN
ajfa-222	31	25	are	be	AUX
ajfa-222	31	26	being	be	AUX
ajfa-222	31	27	utilised	utilise	VERB
ajfa-222	31	28	to	to	PART
ajfa-222	31	29	achieve	achieve	VERB
ajfa-222	31	30	best	good	ADJ
ajfa-222	31	31	practice	practice	NOUN
ajfa-222	31	32	.	.	PUNCT
ajfa-222	32	1	thus	thus	ADV
ajfa-222	32	2	,	,	PUNCT
ajfa-222	32	3	it	it	PRON
ajfa-222	32	4	is	be	AUX
ajfa-222	32	5	a	a	DET
ajfa-222	32	6	system	system	NOUN
ajfa-222	32	7	where	where	SCONJ
ajfa-222	32	8	best	good	ADJ
ajfa-222	32	9	practices	practice	NOUN
ajfa-222	32	10	are	be	AUX
ajfa-222	32	11	identified	identify	VERB
ajfa-222	32	12	and	and	CCONJ
ajfa-222	32	13	then	then	ADV
ajfa-222	32	14	,	,	PUNCT
ajfa-222	32	15	adopted	adopt	VERB
ajfa-222	32	16	by	by	ADP
ajfa-222	32	17	the	the	DET
ajfa-222	32	18	organisation	organisation	NOUN
ajfa-222	32	19	seeking	seek	VERB
ajfa-222	32	20	to	to	PART
ajfa-222	32	21	improve	improve	VERB
ajfa-222	32	22	its	its	PRON
ajfa-222	32	23	activities	activity	NOUN
ajfa-222	32	24	.	.	PUNCT
ajfa-222	33	1	it	it	PRON
ajfa-222	33	2	has	have	AUX
ajfa-222	33	3	been	be	AUX
ajfa-222	33	4	used	use	VERB
ajfa-222	33	5	(	(	PUNCT
ajfa-222	33	6	most	most	ADV
ajfa-222	33	7	likely	likely	ADJ
ajfa-222	33	8	,	,	PUNCT
ajfa-222	33	9	incorrectly	incorrectly	ADV
ajfa-222	33	10	)	)	PUNCT
ajfa-222	33	11	,	,	PUNCT
ajfa-222	33	12	interchangeably	interchangeably	ADV
ajfa-222	33	13	with	with	ADP
ajfa-222	33	14	terms	term	NOUN
ajfa-222	33	15	such	such	ADJ
ajfa-222	33	16	as	as	ADP
ajfa-222	33	17	business	business	NOUN
ajfa-222	33	18	process	process	NOUN
ajfa-222	33	19	engineering	engineering	NOUN
ajfa-222	33	20	,	,	PUNCT
ajfa-222	33	21	total	total	ADJ
ajfa-222	33	22	quality	quality	NOUN
ajfa-222	33	23	management	management	NOUN
ajfa-222	33	24	and	and	CCONJ
ajfa-222	33	25	key	key	ADJ
ajfa-222	33	26	performance	performance	NOUN
ajfa-222	33	27	indicators	indicator	NOUN
ajfa-222	33	28	(	(	PUNCT
ajfa-222	33	29	kpis	kpis	PROPN
ajfa-222	33	30	)	)	PUNCT
ajfa-222	33	31	(	(	PUNCT
ajfa-222	33	32	alstete	alstete	NOUN
ajfa-222	33	33	2008	2008	NUM
ajfa-222	33	34	)	)	PUNCT
ajfa-222	33	35	.	.	PUNCT
ajfa-222	34	1	bowerman	bowerman	PROPN
ajfa-222	34	2	et	et	PROPN
ajfa-222	34	3	al	al	PROPN
ajfa-222	34	4	(	(	PUNCT
ajfa-222	34	5	2002	2002	NUM
ajfa-222	34	6	)	)	PUNCT
ajfa-222	34	7	makes	make	VERB
ajfa-222	34	8	a	a	DET
ajfa-222	34	9	distinction	distinction	NOUN
ajfa-222	34	10	between	between	ADP
ajfa-222	34	11	voluntary	voluntary	ADJ
ajfa-222	34	12	benchmarking	benchmarking	NOUN
ajfa-222	34	13	which	which	PRON
ajfa-222	34	14	has	have	VERB
ajfa-222	34	15	an	an	DET
ajfa-222	34	16	emphasis	emphasis	NOUN
ajfa-222	34	17	on	on	ADP
ajfa-222	34	18	continual	continual	ADJ
ajfa-222	34	19	improvement	improvement	NOUN
ajfa-222	34	20	and	and	CCONJ
ajfa-222	34	21	defensive	defensive	ADJ
ajfa-222	34	22	benchmarking	benchmarking	NOUN
ajfa-222	34	23	which	which	PRON
ajfa-222	34	24	may	may	AUX
ajfa-222	34	25	seek	seek	VERB
ajfa-222	34	26	to	to	PART
ajfa-222	34	27	prove	prove	VERB
ajfa-222	34	28	to	to	ADP
ajfa-222	34	29	an	an	DET
ajfa-222	34	30	external	external	ADJ
ajfa-222	34	31	authority	authority	NOUN
ajfa-222	34	32	that	that	SCONJ
ajfa-222	34	33	the	the	DET
ajfa-222	34	34	organisation	organisation	NOUN
ajfa-222	34	35	is	be	AUX
ajfa-222	34	36	not	not	PART
ajfa-222	34	37	the	the	DET
ajfa-222	34	38	worst	bad	ADJ
ajfa-222	34	39	performer	performer	NOUN
ajfa-222	34	40	.	.	PUNCT
ajfa-222	35	1	alternatively	alternatively	ADV
ajfa-222	35	2	,	,	PUNCT
ajfa-222	35	3	defensive	defensive	ADJ
ajfa-222	35	4	benchmarking	benchmarking	NOUN
ajfa-222	35	5	could	could	AUX
ajfa-222	35	6	be	be	AUX
ajfa-222	35	7	used	use	VERB
ajfa-222	35	8	to	to	PART
ajfa-222	35	9	argue	argue	VERB
ajfa-222	35	10	for	for	ADP
ajfa-222	35	11	more	more	ADJ
ajfa-222	35	12	resources	resource	NOUN
ajfa-222	35	13	and/or	and/or	CCONJ
ajfa-222	35	14	prove	prove	VERB
ajfa-222	35	15	to	to	ADP
ajfa-222	35	16	an	an	DET
ajfa-222	35	17	audit	audit	NOUN
ajfa-222	35	18	authority	authority	NOUN
ajfa-222	35	19	that	that	SCONJ
ajfa-222	35	20	a	a	DET
ajfa-222	35	21	recognised	recognise	VERB
ajfa-222	35	22	management	management	NOUN
ajfa-222	35	23	technique	technique	NOUN
ajfa-222	35	24	is	be	AUX
ajfa-222	35	25	being	be	AUX
ajfa-222	35	26	utilised	utilise	VERB
ajfa-222	35	27	for	for	ADP
ajfa-222	35	28	improvement	improvement	NOUN
ajfa-222	35	29	purposes	purpose	NOUN
ajfa-222	35	30	.	.	PUNCT
ajfa-222	36	1	in	in	ADP
ajfa-222	36	2	fact	fact	NOUN
ajfa-222	36	3	in	in	ADP
ajfa-222	36	4	2001	2001	NUM
ajfa-222	36	5	the	the	DET
ajfa-222	36	6	uk	uk	PROPN
ajfa-222	36	7	government	government	NOUN
ajfa-222	36	8	went	go	VERB
ajfa-222	36	9	as	as	ADV
ajfa-222	36	10	far	far	ADV
ajfa-222	36	11	as	as	ADP
ajfa-222	36	12	establishing	establish	VERB
ajfa-222	36	13	the	the	DET
ajfa-222	36	14	public	public	ADJ
ajfa-222	36	15	sector	sector	NOUN
ajfa-222	36	16	benchmarking	benchmarke	VERB
ajfa-222	36	17	service	service	NOUN
ajfa-222	36	18	(	(	PUNCT
ajfa-222	36	19	psbs	psbs	NOUN
ajfa-222	36	20	)	)	PUNCT
ajfa-222	36	21	to	to	PART
ajfa-222	36	22	encourage	encourage	VERB
ajfa-222	36	23	public	public	ADJ
ajfa-222	36	24	sector	sector	NOUN
ajfa-222	36	25	agencies	agency	NOUN
ajfa-222	36	26	to	to	PART
ajfa-222	36	27	adopt	adopt	VERB
ajfa-222	36	28	this	this	DET
ajfa-222	36	29	management	management	NOUN
ajfa-222	36	30	tool	tool	NOUN
ajfa-222	36	31	.	.	PUNCT
ajfa-222	37	1	andersen	andersen	PROPN
ajfa-222	37	2	,	,	PUNCT
ajfa-222	37	3	henriksen	henriksen	NOUN
ajfa-222	37	4	and	and	CCONJ
ajfa-222	37	5	spjelkavik	spjelkavik	NOUN
ajfa-222	37	6	(	(	PUNCT
ajfa-222	37	7	2008	2008	NUM
ajfa-222	37	8	)	)	PUNCT
ajfa-222	37	9	suggest	suggest	VERB
ajfa-222	37	10	that	that	SCONJ
ajfa-222	37	11	the	the	DET
ajfa-222	37	12	principal	principal	ADJ
ajfa-222	37	13	-	-	PUNCT
ajfa-222	37	14	agent	agent	NOUN
ajfa-222	37	15	theoretical	theoretical	ADJ
ajfa-222	37	16	framework	framework	NOUN
ajfa-222	37	17	can	can	AUX
ajfa-222	37	18	be	be	AUX
ajfa-222	37	19	applicable	applicable	ADJ
ajfa-222	37	20	to	to	ADP
ajfa-222	37	21	benchmarking	benchmarke	VERB
ajfa-222	37	22	in	in	ADP
ajfa-222	37	23	the	the	DET
ajfa-222	37	24	public	public	ADJ
ajfa-222	37	25	sector	sector	NOUN
ajfa-222	37	26	context	context	NOUN
ajfa-222	37	27	.	.	PUNCT
ajfa-222	38	1	in	in	ADP
ajfa-222	38	2	particular	particular	ADJ
ajfa-222	38	3	,	,	PUNCT
ajfa-222	38	4	benchmarking	benchmarking	NOUN
ajfa-222	38	5	can	can	AUX
ajfa-222	38	6	be	be	AUX
ajfa-222	38	7	used	use	VERB
ajfa-222	38	8	to	to	PART
ajfa-222	38	9	expose	expose	VERB
ajfa-222	38	10	good	good	ADJ
ajfa-222	38	11	or	or	CCONJ
ajfa-222	38	12	bad	bad	ADJ
ajfa-222	38	13	performance	performance	NOUN
ajfa-222	38	14	to	to	ADP
ajfa-222	38	15	the	the	DET
ajfa-222	38	16	public	public	NOUN
ajfa-222	38	17	with	with	ADP
ajfa-222	38	18	the	the	DET
ajfa-222	38	19	objective	objective	NOUN
ajfa-222	38	20	of	of	ADP
ajfa-222	38	21	influencing	influence	VERB
ajfa-222	38	22	the	the	DET
ajfa-222	38	23	behaviour	behaviour	NOUN
ajfa-222	38	24	of	of	ADP
ajfa-222	38	25	both	both	CCONJ
ajfa-222	38	26	the	the	DET
ajfa-222	38	27	agent	agent	NOUN
ajfa-222	38	28	and	and	CCONJ
ajfa-222	38	29	the	the	DET
ajfa-222	38	30	agent‟s	agent‟s	ADJ
ajfa-222	38	31	constituency	constituency	NOUN
ajfa-222	38	32	,	,	PUNCT
ajfa-222	38	33	in	in	ADP
ajfa-222	38	34	this	this	DET
ajfa-222	38	35	case	case	NOUN
ajfa-222	38	36	,	,	PUNCT
ajfa-222	38	37	the	the	DET
ajfa-222	38	38	students	student	NOUN
ajfa-222	38	39	.	.	PUNCT
ajfa-222	39	1	hence	hence	ADV
ajfa-222	39	2	,	,	PUNCT
ajfa-222	39	3	students	student	NOUN
ajfa-222	39	4	can	can	AUX
ajfa-222	39	5	then	then	ADV
ajfa-222	39	6	freely	freely	ADV
ajfa-222	39	7	move	move	VERB
ajfa-222	39	8	to	to	PART
ajfa-222	39	9	„	„	PUNCT
ajfa-222	39	10	good‟	good‟	VERB
ajfa-222	39	11	performing	perform	VERB
ajfa-222	39	12	universities	university	NOUN
ajfa-222	39	13	based	base	VERB
ajfa-222	39	14	in	in	ADP
ajfa-222	39	15	part	part	NOUN
ajfa-222	39	16	,	,	PUNCT
ajfa-222	39	17	on	on	ADP
ajfa-222	39	18	the	the	DET
ajfa-222	39	19	results	result	NOUN
ajfa-222	39	20	of	of	ADP
ajfa-222	39	21	the	the	DET
ajfa-222	39	22	benchmarking	benchmarke	VERB
ajfa-222	39	23	investigation	investigation	NOUN
ajfa-222	39	24	.	.	PUNCT
ajfa-222	40	1	a	a	DET
ajfa-222	40	2	study	study	NOUN
ajfa-222	40	3	conducted	conduct	VERB
ajfa-222	40	4	by	by	ADP
ajfa-222	40	5	magd	magd	NOUN
ajfa-222	40	6	and	and	CCONJ
ajfa-222	40	7	curry	curry	PROPN
ajfa-222	40	8	(	(	PUNCT
ajfa-222	40	9	2003	2003	NUM
ajfa-222	40	10	)	)	PUNCT
ajfa-222	40	11	suggested	suggest	VERB
ajfa-222	40	12	that	that	SCONJ
ajfa-222	40	13	benchmarking	benchmarking	NOUN
ajfa-222	40	14	is	be	AUX
ajfa-222	40	15	a	a	DET
ajfa-222	40	16	key	key	ADJ
ajfa-222	40	17	tool	tool	NOUN
ajfa-222	40	18	to	to	PART
ajfa-222	40	19	use	use	VERB
ajfa-222	40	20	to	to	PART
ajfa-222	40	21	achieve	achieve	VERB
ajfa-222	40	22	the	the	DET
ajfa-222	40	23	goal	goal	NOUN
ajfa-222	40	24	of	of	ADP
ajfa-222	40	25	„	„	PUNCT
ajfa-222	40	26	best	good	ADJ
ajfa-222	40	27	value‟.	value‟.	NOUN
ajfa-222	40	28	best	good	ADJ
ajfa-222	40	29	value	value	NOUN
ajfa-222	40	30	(	(	PUNCT
ajfa-222	40	31	bv	bv	PROPN
ajfa-222	40	32	)	)	PUNCT
ajfa-222	40	33	is	be	AUX
ajfa-222	40	34	a	a	DET
ajfa-222	40	35	government	government	NOUN
ajfa-222	40	36	initiative	initiative	NOUN
ajfa-222	40	37	which	which	PRON
ajfa-222	40	38	replaced	replace	VERB
ajfa-222	40	39	compulsory	compulsory	ADJ
ajfa-222	40	40	competitive	competitive	ADJ
ajfa-222	40	41	tendering	tendering	NOUN
ajfa-222	40	42	(	(	PUNCT
ajfa-222	40	43	cct	cct	NOUN
ajfa-222	40	44	)	)	PUNCT
ajfa-222	40	45	in	in	ADP
ajfa-222	40	46	the	the	DET
ajfa-222	40	47	local	local	ADJ
ajfa-222	40	48	government	government	NOUN
ajfa-222	40	49	sector	sector	NOUN
ajfa-222	40	50	.	.	PUNCT
ajfa-222	41	1	bv	bv	PROPN
ajfa-222	41	2	encourages	encourage	VERB
ajfa-222	41	3	local	local	ADJ
ajfa-222	41	4	councils	council	NOUN
ajfa-222	41	5	to	to	PART
ajfa-222	41	6	form	form	VERB
ajfa-222	41	7	effective	effective	ADJ
ajfa-222	41	8	partnerships	partnership	NOUN
ajfa-222	41	9	with	with	ADP
ajfa-222	41	10	the	the	DET
ajfa-222	41	11	private	private	ADJ
ajfa-222	41	12	sector	sector	NOUN
ajfa-222	41	13	and	and	CCONJ
ajfa-222	41	14	conferred	confer	VERB
ajfa-222	41	15	a	a	DET
ajfa-222	41	16	legal	legal	ADJ
ajfa-222	41	17	duty	duty	NOUN
ajfa-222	41	18	to	to	PART
ajfa-222	41	19	provide	provide	VERB
ajfa-222	41	20	value	value	NOUN
ajfa-222	41	21	-	-	PUNCT
ajfa-222	41	22	for	for	ADP
ajfa-222	41	23	-	-	PUNCT
ajfa-222	41	24	money	money	NOUN
ajfa-222	41	25	to	to	ADP
ajfa-222	41	26	users	user	NOUN
ajfa-222	41	27	of	of	ADP
ajfa-222	41	28	their	their	PRON
ajfa-222	41	29	services	service	NOUN
ajfa-222	41	30	.	.	PUNCT
ajfa-222	42	1	investigating	investigate	VERB
ajfa-222	42	2	five	five	NUM
ajfa-222	42	3	(	(	PUNCT
ajfa-222	42	4	5	5	NUM
ajfa-222	42	5	)	)	PUNCT
ajfa-222	42	6	separate	separate	ADJ
ajfa-222	42	7	public	public	ADJ
ajfa-222	42	8	sector	sector	NOUN
ajfa-222	42	9	case	case	NOUN
ajfa-222	42	10	studies	study	NOUN
ajfa-222	42	11	,	,	PUNCT
ajfa-222	42	12	magd	magd	NOUN
ajfa-222	42	13	and	and	CCONJ
ajfa-222	42	14	curry	curry	PROPN
ajfa-222	42	15	(	(	PUNCT
ajfa-222	42	16	2003	2003	NUM
ajfa-222	42	17	)	)	PUNCT
ajfa-222	42	18	concluded	conclude	VERB
ajfa-222	42	19	that	that	SCONJ
ajfa-222	42	20	benchmarking	benchmarking	NOUN
ajfa-222	42	21	could	could	AUX
ajfa-222	42	22	be	be	AUX
ajfa-222	42	23	used	use	VERB
ajfa-222	42	24	to	to	PART
ajfa-222	42	25	assist	assist	VERB
ajfa-222	42	26	the	the	DET
ajfa-222	42	27	achievement	achievement	NOUN
ajfa-222	42	28	of	of	ADP
ajfa-222	42	29	bv	bv	PROPN
ajfa-222	42	30	but	but	CCONJ
ajfa-222	42	31	that	that	DET
ajfa-222	42	32	one	one	NUM
ajfa-222	42	33	significant	significant	ADJ
ajfa-222	42	34	barrier	barrier	NOUN
ajfa-222	42	35	to	to	ADP
ajfa-222	42	36	its	its	PRON
ajfa-222	42	37	use	use	NOUN
ajfa-222	42	38	was	be	AUX
ajfa-222	42	39	that	that	SCONJ
ajfa-222	42	40	benchmarking	benchmarking	NOUN
ajfa-222	42	41	was	be	AUX
ajfa-222	42	42	viewed	view	VERB
ajfa-222	42	43	as	as	ADP
ajfa-222	42	44	setting	set	VERB
ajfa-222	42	45	up	up	ADP
ajfa-222	42	46	antagonistic	antagonistic	ADJ
ajfa-222	42	47	competition	competition	NOUN
ajfa-222	42	48	between	between	ADP
ajfa-222	42	49	public	public	ADJ
ajfa-222	42	50	sector	sector	NOUN
ajfa-222	42	51	providers	provider	NOUN
ajfa-222	42	52	of	of	ADP
ajfa-222	42	53	similar	similar	ADJ
ajfa-222	42	54	services	service	NOUN
ajfa-222	42	55	.	.	PUNCT
ajfa-222	43	1	benchmarking	benchmarke	VERB
ajfa-222	43	2	is	be	AUX
ajfa-222	43	3	not	not	PART
ajfa-222	43	4	a	a	DET
ajfa-222	43	5	new	new	ADJ
ajfa-222	43	6	technique	technique	NOUN
ajfa-222	43	7	to	to	ADP
ajfa-222	43	8	the	the	DET
ajfa-222	43	9	university	university	NOUN
ajfa-222	43	10	sector	sector	NOUN
ajfa-222	43	11	.	.	PUNCT
ajfa-222	44	1	in	in	ADP
ajfa-222	44	2	fact	fact	NOUN
ajfa-222	44	3	,	,	PUNCT
ajfa-222	44	4	comparisons	comparison	NOUN
ajfa-222	44	5	of	of	ADP
ajfa-222	44	6	university	university	NOUN
ajfa-222	44	7	performance	performance	NOUN
ajfa-222	44	8	based	base	VERB
ajfa-222	44	9	on	on	ADP
ajfa-222	44	10	teaching	teaching	NOUN
ajfa-222	44	11	,	,	PUNCT
ajfa-222	44	12	research	research	NOUN
ajfa-222	44	13	and	and	CCONJ
ajfa-222	44	14	student	student	NOUN
ajfa-222	44	15	satisfaction	satisfaction	NOUN
ajfa-222	44	16	are	be	AUX
ajfa-222	44	17	well	well	ADV
ajfa-222	44	18	documented	document	VERB
ajfa-222	44	19	and	and	CCONJ
ajfa-222	44	20	marketed	market	VERB
ajfa-222	44	21	as	as	ADP
ajfa-222	44	22	a	a	DET
ajfa-222	44	23	tool	tool	NOUN
ajfa-222	44	24	for	for	ADP
ajfa-222	44	25	ensuring	ensure	VERB
ajfa-222	44	26	prospective	prospective	ADJ
ajfa-222	44	27	students	student	NOUN
ajfa-222	44	28	have	have	VERB
ajfa-222	44	29	access	access	NOUN
ajfa-222	44	30	to	to	ADP
ajfa-222	44	31	data	datum	NOUN
ajfa-222	44	32	that	that	PRON
ajfa-222	44	33	can	can	AUX
ajfa-222	44	34	lead	lead	VERB
ajfa-222	44	35	to	to	ADP
ajfa-222	44	36	informed	informed	ADJ
ajfa-222	44	37	choices	choice	NOUN
ajfa-222	44	38	regarding	regard	VERB
ajfa-222	44	39	the	the	DET
ajfa-222	44	40	selection	selection	NOUN
ajfa-222	44	41	of	of	ADP
ajfa-222	44	42	a	a	DET
ajfa-222	44	43	suitable	suitable	ADJ
ajfa-222	44	44	course	course	NOUN
ajfa-222	44	45	of	of	ADP
ajfa-222	44	46	study	study	NOUN
ajfa-222	44	47	.	.	PUNCT
ajfa-222	45	1	pursglove	pursglove	VERB
ajfa-222	45	2	and	and	CCONJ
ajfa-222	45	3	simpson	simpson	PROPN
ajfa-222	45	4	(	(	PUNCT
ajfa-222	45	5	2007	2007	NUM
ajfa-222	45	6	)	)	PUNCT
ajfa-222	45	7	benchmarked	benchmarke	VERB
ajfa-222	45	8	the	the	DET
ajfa-222	45	9	performance	performance	NOUN
ajfa-222	45	10	of	of	ADP
ajfa-222	45	11	english	english	ADJ
ajfa-222	45	12	universities	university	NOUN
ajfa-222	45	13	by	by	ADP
ajfa-222	45	14	dividing	divide	VERB
ajfa-222	45	15	the	the	DET
ajfa-222	45	16	universities	university	NOUN
ajfa-222	45	17	into	into	ADP
ajfa-222	45	18	the	the	DET
ajfa-222	45	19	russell	russell	PROPN
ajfa-222	45	20	group	group	NOUN
ajfa-222	45	21	(	(	PUNCT
ajfa-222	45	22	research	research	NOUN
ajfa-222	45	23	-	-	PUNCT
ajfa-222	45	24	oriented	orient	VERB
ajfa-222	45	25	universities	university	NOUN
ajfa-222	45	26	)	)	PUNCT
ajfa-222	45	27	and	and	CCONJ
ajfa-222	45	28	the	the	DET
ajfa-222	45	29	post-1992	post-1992	ADJ
ajfa-222	45	30	universities	university	NOUN
ajfa-222	45	31	.	.	PUNCT
ajfa-222	46	1	they	they	PRON
ajfa-222	46	2	found	find	VERB
ajfa-222	46	3	that	that	SCONJ
ajfa-222	46	4	the	the	DET
ajfa-222	46	5	post-1992	post-1992	ADJ
ajfa-222	46	6	universities	university	NOUN
ajfa-222	46	7	were	be	AUX
ajfa-222	46	8	more	more	ADV
ajfa-222	46	9	effective	effective	ADJ
ajfa-222	46	10	and	and	CCONJ
ajfa-222	46	11	efficient	efficient	ADJ
ajfa-222	46	12	than	than	ADP
ajfa-222	46	13	the	the	DET
ajfa-222	46	14	russell	russell	PROPN
ajfa-222	46	15	group	group	PROPN
ajfa-222	46	16	members	member	NOUN
ajfa-222	46	17	,	,	PUNCT
ajfa-222	46	18	contrary	contrary	ADV
ajfa-222	46	19	to	to	ADP
ajfa-222	46	20	the	the	DET
ajfa-222	46	21	ranking	ranking	NOUN
ajfa-222	46	22	of	of	ADP
ajfa-222	46	23	these	these	DET
ajfa-222	46	24	universities	university	NOUN
ajfa-222	46	25	published	publish	VERB
ajfa-222	46	26	in	in	ADP
ajfa-222	46	27	league	league	NOUN
ajfa-222	46	28	tables	table	NOUN
ajfa-222	46	29	.	.	PUNCT
ajfa-222	47	1	asian	asian	ADJ
ajfa-222	47	2	journal	journal	PROPN
ajfa-222	47	3	of	of	ADP
ajfa-222	47	4	finance	finance	PROPN
ajfa-222	47	5	&	&	CCONJ
ajfa-222	47	6	accounting	accounting	PROPN
ajfa-222	47	7	issn	issn	PROPN
ajfa-222	47	8	1946	1946	NUM
ajfa-222	47	9	-	-	PUNCT
ajfa-222	47	10	052x	052x	NOUN
ajfa-222	47	11	2009	2009	NUM
ajfa-222	47	12	,	,	PUNCT
ajfa-222	47	13	vol	vol	NOUN
ajfa-222	47	14	.	.	PROPN
ajfa-222	47	15	1	1	NUM
ajfa-222	47	16	,	,	PUNCT
ajfa-222	47	17	no	no	INTJ
ajfa-222	47	18	.	.	NOUN
ajfa-222	47	19	2	2	NUM
ajfa-222	47	20	:	:	PUNCT
ajfa-222	47	21	e1	e1	VERB
ajfa-222	47	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-222	47	23	4	4	NUM
ajfa-222	47	24	accounting	accounting	NOUN
ajfa-222	47	25	courses	course	NOUN
ajfa-222	47	26	in	in	ADP
ajfa-222	47	27	australia	australia	PROPN
ajfa-222	47	28	are	be	AUX
ajfa-222	47	29	subjected	subject	VERB
ajfa-222	47	30	to	to	ADP
ajfa-222	47	31	various	various	ADJ
ajfa-222	47	32	external	external	ADJ
ajfa-222	47	33	regulatory	regulatory	ADJ
ajfa-222	47	34	and	and	CCONJ
ajfa-222	47	35	internal	internal	ADJ
ajfa-222	47	36	oversight	oversight	NOUN
ajfa-222	47	37	to	to	PART
ajfa-222	47	38	ensure	ensure	VERB
ajfa-222	47	39	that	that	SCONJ
ajfa-222	47	40	they	they	PRON
ajfa-222	47	41	meet	meet	VERB
ajfa-222	47	42	the	the	DET
ajfa-222	47	43	requirements	requirement	NOUN
ajfa-222	47	44	of	of	ADP
ajfa-222	47	45	various	various	ADJ
ajfa-222	47	46	stakeholders	stakeholder	NOUN
ajfa-222	47	47	.	.	PUNCT
ajfa-222	48	1	internal	internal	ADJ
ajfa-222	48	2	mechanisms	mechanism	NOUN
ajfa-222	48	3	include	include	VERB
ajfa-222	48	4	that	that	SCONJ
ajfa-222	48	5	university	university	NOUN
ajfa-222	48	6	policies	policy	NOUN
ajfa-222	48	7	and	and	CCONJ
ajfa-222	48	8	procedures	procedure	NOUN
ajfa-222	48	9	are	be	AUX
ajfa-222	48	10	adhered	adhere	VERB
ajfa-222	48	11	to	to	ADP
ajfa-222	48	12	,	,	PUNCT
ajfa-222	48	13	thus	thus	ADV
ajfa-222	48	14	permitting	permit	VERB
ajfa-222	48	15	academic	academic	ADJ
ajfa-222	48	16	boards	board	NOUN
ajfa-222	48	17	/	/	SYM
ajfa-222	48	18	councils	council	NOUN
ajfa-222	48	19	to	to	PART
ajfa-222	48	20	approve	approve	VERB
ajfa-222	48	21	courses	course	NOUN
ajfa-222	48	22	brought	bring	VERB
ajfa-222	48	23	to	to	ADP
ajfa-222	48	24	their	their	PRON
ajfa-222	48	25	attention	attention	NOUN
ajfa-222	48	26	.	.	PUNCT
ajfa-222	49	1	a	a	DET
ajfa-222	49	2	powerful	powerful	ADJ
ajfa-222	49	3	external	external	ADJ
ajfa-222	49	4	compliance	compliance	NOUN
ajfa-222	49	5	requirement	requirement	NOUN
ajfa-222	49	6	is	be	AUX
ajfa-222	49	7	the	the	DET
ajfa-222	49	8	need	need	NOUN
ajfa-222	49	9	for	for	SCONJ
ajfa-222	49	10	universities	university	NOUN
ajfa-222	49	11	to	to	PART
ajfa-222	49	12	attain	attain	VERB
ajfa-222	49	13	professional	professional	ADJ
ajfa-222	49	14	accreditation	accreditation	NOUN
ajfa-222	49	15	from	from	ADP
ajfa-222	49	16	the	the	DET
ajfa-222	49	17	two	two	NUM
ajfa-222	49	18	professional	professional	ADJ
ajfa-222	49	19	accounting	accounting	NOUN
ajfa-222	49	20	bodies	body	NOUN
ajfa-222	49	21	in	in	ADP
ajfa-222	49	22	australia	australia	PROPN
ajfa-222	49	23	,	,	PUNCT
ajfa-222	49	24	namely	namely	ADV
ajfa-222	49	25	,	,	PUNCT
ajfa-222	49	26	cpa	cpa	PROPN
ajfa-222	49	27	australia	australia	PROPN
ajfa-222	49	28	and	and	CCONJ
ajfa-222	49	29	the	the	DET
ajfa-222	49	30	institute	institute	PROPN
ajfa-222	49	31	of	of	ADP
ajfa-222	49	32	chartered	charter	VERB
ajfa-222	49	33	accountants	accountant	NOUN
ajfa-222	49	34	of	of	ADP
ajfa-222	49	35	australia	australia	PROPN
ajfa-222	49	36	(	(	PUNCT
ajfa-222	49	37	icaa	icaa	NOUN
ajfa-222	49	38	)	)	PUNCT
ajfa-222	49	39	.	.	PUNCT
ajfa-222	50	1	it	it	PRON
ajfa-222	50	2	has	have	AUX
ajfa-222	50	3	been	be	AUX
ajfa-222	50	4	argued	argue	VERB
ajfa-222	50	5	that	that	SCONJ
ajfa-222	50	6	professional	professional	ADJ
ajfa-222	50	7	body	body	NOUN
ajfa-222	50	8	accreditation	accreditation	NOUN
ajfa-222	50	9	has	have	AUX
ajfa-222	50	10	led	lead	VERB
ajfa-222	50	11	to	to	ADP
ajfa-222	50	12	a	a	DET
ajfa-222	50	13	reduction	reduction	NOUN
ajfa-222	50	14	in	in	ADP
ajfa-222	50	15	the	the	DET
ajfa-222	50	16	scope	scope	NOUN
ajfa-222	50	17	and	and	CCONJ
ajfa-222	50	18	flexibility	flexibility	NOUN
ajfa-222	50	19	for	for	ADP
ajfa-222	50	20	the	the	DET
ajfa-222	50	21	delivery	delivery	NOUN
ajfa-222	50	22	of	of	ADP
ajfa-222	50	23	accounting	accounting	NOUN
ajfa-222	50	24	courses	course	NOUN
ajfa-222	50	25	in	in	ADP
ajfa-222	50	26	australia	australia	PROPN
ajfa-222	50	27	(	(	PUNCT
ajfa-222	50	28	mathews	mathews	PROPN
ajfa-222	50	29	2004	2004	NUM
ajfa-222	50	30	)	)	PUNCT
ajfa-222	50	31	.	.	PUNCT
ajfa-222	51	1	understanding	understand	VERB
ajfa-222	51	2	clearly	clearly	ADV
ajfa-222	51	3	what	what	PRON
ajfa-222	51	4	the	the	DET
ajfa-222	51	5	issues	issue	NOUN
ajfa-222	51	6	are	be	AUX
ajfa-222	51	7	regarding	regard	VERB
ajfa-222	51	8	the	the	DET
ajfa-222	51	9	teaching	teaching	NOUN
ajfa-222	51	10	of	of	ADP
ajfa-222	51	11	a	a	DET
ajfa-222	51	12	first	first	ADJ
ajfa-222	51	13	year	year	NOUN
ajfa-222	51	14	accounting	accounting	NOUN
ajfa-222	51	15	unit	unit	NOUN
ajfa-222	51	16	is	be	AUX
ajfa-222	51	17	an	an	DET
ajfa-222	51	18	important	important	ADJ
ajfa-222	51	19	topic	topic	NOUN
ajfa-222	51	20	for	for	ADP
ajfa-222	51	21	academics	academic	NOUN
ajfa-222	51	22	,	,	PUNCT
ajfa-222	51	23	students	student	NOUN
ajfa-222	51	24	and	and	CCONJ
ajfa-222	51	25	prospective	prospective	ADJ
ajfa-222	51	26	employers	employer	NOUN
ajfa-222	51	27	.	.	PUNCT
ajfa-222	52	1	jones	jones	PROPN
ajfa-222	52	2	and	and	CCONJ
ajfa-222	52	3	sin	sin	NOUN
ajfa-222	52	4	(	(	PUNCT
ajfa-222	52	5	2005	2005	NUM
ajfa-222	52	6	)	)	PUNCT
ajfa-222	52	7	found	find	VERB
ajfa-222	52	8	that	that	SCONJ
ajfa-222	52	9	almost	almost	ADV
ajfa-222	52	10	a	a	DET
ajfa-222	52	11	third	third	NOUN
ajfa-222	52	12	of	of	ADP
ajfa-222	52	13	accounting	accounting	NOUN
ajfa-222	52	14	students	student	NOUN
ajfa-222	52	15	rated	rate	VERB
ajfa-222	52	16	communication	communication	NOUN
ajfa-222	52	17	skills	skill	NOUN
ajfa-222	52	18	highly	highly	ADV
ajfa-222	52	19	but	but	CCONJ
ajfa-222	52	20	that	that	SCONJ
ajfa-222	52	21	more	more	ADJ
ajfa-222	52	22	of	of	ADP
ajfa-222	52	23	the	the	DET
ajfa-222	52	24	non	non	ADJ
ajfa-222	52	25	-	-	ADJ
ajfa-222	52	26	accounting	accounting	ADJ
ajfa-222	52	27	students	student	NOUN
ajfa-222	52	28	placed	place	VERB
ajfa-222	52	29	communication	communication	NOUN
ajfa-222	52	30	skills	skill	NOUN
ajfa-222	52	31	first	first	ADV
ajfa-222	52	32	.	.	PUNCT
ajfa-222	53	1	these	these	DET
ajfa-222	53	2	authors	author	NOUN
ajfa-222	53	3	argue	argue	VERB
ajfa-222	53	4	that	that	SCONJ
ajfa-222	53	5	unit	unit	NOUN
ajfa-222	53	6	course	course	NOUN
ajfa-222	53	7	outlines	outline	VERB
ajfa-222	53	8	need	need	VERB
ajfa-222	53	9	to	to	PART
ajfa-222	53	10	incorporate	incorporate	VERB
ajfa-222	53	11	generic	generic	ADJ
ajfa-222	53	12	/	/	SYM
ajfa-222	53	13	communication	communication	NOUN
ajfa-222	53	14	skills	skill	NOUN
ajfa-222	53	15	into	into	ADP
ajfa-222	53	16	ongoing	ongoing	ADJ
ajfa-222	53	17	student	student	NOUN
ajfa-222	53	18	assessment	assessment	NOUN
ajfa-222	53	19	.	.	PUNCT
ajfa-222	54	1	similarly	similarly	ADV
ajfa-222	54	2	,	,	PUNCT
ajfa-222	54	3	morgan	morgan	PROPN
ajfa-222	54	4	(	(	PUNCT
ajfa-222	54	5	1997	1997	NUM
ajfa-222	54	6	)	)	PUNCT
ajfa-222	54	7	found	find	VERB
ajfa-222	54	8	that	that	SCONJ
ajfa-222	54	9	practioners	practioner	NOUN
ajfa-222	54	10	assigned	assign	VERB
ajfa-222	54	11	a	a	DET
ajfa-222	54	12	high	high	ADJ
ajfa-222	54	13	importance	importance	NOUN
ajfa-222	54	14	to	to	ADP
ajfa-222	54	15	oral	oral	ADJ
ajfa-222	54	16	communication	communication	NOUN
ajfa-222	54	17	skills	skill	NOUN
ajfa-222	54	18	of	of	ADP
ajfa-222	54	19	active	active	ADJ
ajfa-222	54	20	listening	listening	NOUN
ajfa-222	54	21	,	,	PUNCT
ajfa-222	54	22	constructive	constructive	ADJ
ajfa-222	54	23	participation	participation	NOUN
ajfa-222	54	24	in	in	ADP
ajfa-222	54	25	meetings	meeting	NOUN
ajfa-222	54	26	and	and	CCONJ
ajfa-222	54	27	one	one	NUM
ajfa-222	54	28	-	-	PUNCT
ajfa-222	54	29	to	to	ADP
ajfa-222	54	30	-	-	PUNCT
ajfa-222	54	31	one	one	NUM
ajfa-222	54	32	communication	communication	NOUN
ajfa-222	54	33	.	.	PUNCT
ajfa-222	55	1	one	one	NUM
ajfa-222	55	2	of	of	ADP
ajfa-222	55	3	the	the	DET
ajfa-222	55	4	project	project	NOUN
ajfa-222	55	5	aims	aim	VERB
ajfa-222	55	6	for	for	ADP
ajfa-222	55	7	this	this	DET
ajfa-222	55	8	investigation	investigation	NOUN
ajfa-222	55	9	is	be	AUX
ajfa-222	55	10	to	to	PART
ajfa-222	55	11	identify	identify	VERB
ajfa-222	55	12	what	what	PRON
ajfa-222	55	13	and	and	CCONJ
ajfa-222	55	14	how	how	SCONJ
ajfa-222	55	15	students	student	NOUN
ajfa-222	55	16	are	be	AUX
ajfa-222	55	17	assessed	assess	VERB
ajfa-222	55	18	in	in	ADP
ajfa-222	55	19	their	their	PRON
ajfa-222	55	20	first	first	ADJ
ajfa-222	55	21	year	year	NOUN
ajfa-222	55	22	accounting	accounting	NOUN
ajfa-222	55	23	unit	unit	NOUN
ajfa-222	55	24	.	.	PUNCT
ajfa-222	56	1	in	in	ADP
ajfa-222	56	2	a	a	DET
ajfa-222	56	3	uk	uk	PROPN
ajfa-222	56	4	study	study	NOUN
ajfa-222	56	5	,	,	PUNCT
ajfa-222	56	6	lucas	lucas	PROPN
ajfa-222	56	7	(	(	PUNCT
ajfa-222	56	8	2003	2003	NUM
ajfa-222	56	9	)	)	PUNCT
ajfa-222	56	10	surveyed	survey	VERB
ajfa-222	56	11	250	250	NUM
ajfa-222	56	12	000	000	NUM
ajfa-222	56	13	accounting	accounting	NOUN
ajfa-222	56	14	students	student	NOUN
ajfa-222	56	15	.	.	PUNCT
ajfa-222	57	1	she	she	PRON
ajfa-222	57	2	found	find	VERB
ajfa-222	57	3	that	that	SCONJ
ajfa-222	57	4	the	the	DET
ajfa-222	57	5	variety	variety	NOUN
ajfa-222	57	6	of	of	ADP
ajfa-222	57	7	accounting	accounting	NOUN
ajfa-222	57	8	students	student	NOUN
ajfa-222	57	9	studying	study	VERB
ajfa-222	57	10	introductory	introductory	ADJ
ajfa-222	57	11	accounting	accounting	NOUN
ajfa-222	57	12	caused	cause	VERB
ajfa-222	57	13	problems	problem	NOUN
ajfa-222	57	14	,	,	PUNCT
ajfa-222	57	15	because	because	SCONJ
ajfa-222	57	16	academic	academic	ADJ
ajfa-222	57	17	staff	staff	NOUN
ajfa-222	57	18	found	find	VERB
ajfa-222	57	19	it	it	PRON
ajfa-222	57	20	problematic	problematic	ADJ
ajfa-222	57	21	to	to	PART
ajfa-222	57	22	change	change	VERB
ajfa-222	57	23	their	their	PRON
ajfa-222	57	24	teaching	teaching	NOUN
ajfa-222	57	25	styles	style	NOUN
ajfa-222	57	26	to	to	PART
ajfa-222	57	27	teach	teach	VERB
ajfa-222	57	28	masses	masse	NOUN
ajfa-222	57	29	of	of	ADP
ajfa-222	57	30	students	student	NOUN
ajfa-222	57	31	with	with	ADP
ajfa-222	57	32	different	different	ADJ
ajfa-222	57	33	entry	entry	NOUN
ajfa-222	57	34	levels	level	NOUN
ajfa-222	57	35	.	.	PUNCT
ajfa-222	58	1	some	some	PRON
ajfa-222	58	2	of	of	ADP
ajfa-222	58	3	the	the	DET
ajfa-222	58	4	different	different	ADJ
ajfa-222	58	5	characteristics	characteristic	NOUN
ajfa-222	58	6	of	of	ADP
ajfa-222	58	7	students	student	NOUN
ajfa-222	58	8	included	include	VERB
ajfa-222	58	9	that	that	SCONJ
ajfa-222	58	10	english	english	PROPN
ajfa-222	58	11	was	be	AUX
ajfa-222	58	12	not	not	PART
ajfa-222	58	13	their	their	PRON
ajfa-222	58	14	first	first	ADJ
ajfa-222	58	15	language	language	NOUN
ajfa-222	58	16	,	,	PUNCT
ajfa-222	58	17	age	age	NOUN
ajfa-222	58	18	,	,	PUNCT
ajfa-222	58	19	ethnic	ethnic	ADJ
ajfa-222	58	20	group	group	NOUN
ajfa-222	58	21	,	,	PUNCT
ajfa-222	58	22	gender	gender	NOUN
ajfa-222	58	23	,	,	PUNCT
ajfa-222	58	24	socio	socio	NOUN
ajfa-222	58	25	-	-	PUNCT
ajfa-222	58	26	economic	economic	ADJ
ajfa-222	58	27	status	status	NOUN
ajfa-222	58	28	and	and	CCONJ
ajfa-222	58	29	students	student	NOUN
ajfa-222	58	30	from	from	ADP
ajfa-222	58	31	non	non	ADJ
ajfa-222	58	32	-	-	ADJ
ajfa-222	58	33	traditional	traditional	ADJ
ajfa-222	58	34	backgrounds	background	NOUN
ajfa-222	58	35	(	(	PUNCT
ajfa-222	58	36	lyons	lyon	NOUN
ajfa-222	58	37	2006	2006	NUM
ajfa-222	58	38	)	)	PUNCT
ajfa-222	58	39	.	.	PUNCT
ajfa-222	59	1	given	give	VERB
ajfa-222	59	2	this	this	DET
ajfa-222	59	3	diverse	diverse	ADJ
ajfa-222	59	4	student	student	NOUN
ajfa-222	59	5	population	population	NOUN
ajfa-222	59	6	,	,	PUNCT
ajfa-222	59	7	malgwi	malgwi	PROPN
ajfa-222	59	8	(	(	PUNCT
ajfa-222	59	9	2006	2006	NUM
ajfa-222	59	10	)	)	PUNCT
ajfa-222	59	11	surveyed	survey	VERB
ajfa-222	59	12	796	796	NUM
ajfa-222	59	13	students	student	NOUN
ajfa-222	59	14	at	at	ADP
ajfa-222	59	15	one	one	NUM
ajfa-222	59	16	university	university	NOUN
ajfa-222	59	17	in	in	ADP
ajfa-222	59	18	the	the	DET
ajfa-222	59	19	usa	usa	PROPN
ajfa-222	59	20	to	to	PART
ajfa-222	59	21	ascertain	ascertain	VERB
ajfa-222	59	22	whether	whether	SCONJ
ajfa-222	59	23	there	there	PRON
ajfa-222	59	24	was	be	VERB
ajfa-222	59	25	merit	merit	NOUN
ajfa-222	59	26	in	in	ADP
ajfa-222	59	27	providing	provide	VERB
ajfa-222	59	28	separate	separate	ADJ
ajfa-222	59	29	courses	course	NOUN
ajfa-222	59	30	to	to	ADP
ajfa-222	59	31	students	student	NOUN
ajfa-222	59	32	on	on	ADP
ajfa-222	59	33	the	the	DET
ajfa-222	59	34	basis	basis	NOUN
ajfa-222	59	35	of	of	ADP
ajfa-222	59	36	whether	whether	SCONJ
ajfa-222	59	37	they	they	PRON
ajfa-222	59	38	were	be	AUX
ajfa-222	59	39	intending	intend	VERB
ajfa-222	59	40	to	to	PART
ajfa-222	59	41	undertake	undertake	VERB
ajfa-222	59	42	an	an	DET
ajfa-222	59	43	accounting	accounting	NOUN
ajfa-222	59	44	major	major	NOUN
ajfa-222	59	45	.	.	PUNCT
ajfa-222	60	1	the	the	DET
ajfa-222	60	2	findings	finding	NOUN
ajfa-222	60	3	revealed	reveal	VERB
ajfa-222	60	4	a	a	DET
ajfa-222	60	5	significant	significant	ADJ
ajfa-222	60	6	difference	difference	NOUN
ajfa-222	60	7	in	in	ADP
ajfa-222	60	8	the	the	DET
ajfa-222	60	9	interest	interest	NOUN
ajfa-222	60	10	levels	level	NOUN
ajfa-222	60	11	prior	prior	ADV
ajfa-222	60	12	to	to	ADP
ajfa-222	60	13	,	,	PUNCT
ajfa-222	60	14	and	and	CCONJ
ajfa-222	60	15	after	after	ADV
ajfa-222	60	16	,	,	PUNCT
ajfa-222	60	17	undertaking	undertake	VERB
ajfa-222	60	18	the	the	DET
ajfa-222	60	19	course	course	NOUN
ajfa-222	60	20	.	.	PUNCT
ajfa-222	61	1	that	that	PRON
ajfa-222	61	2	is	is	ADV
ajfa-222	61	3	,	,	PUNCT
ajfa-222	61	4	the	the	DET
ajfa-222	61	5	students	student	NOUN
ajfa-222	61	6	undertaking	undertake	VERB
ajfa-222	61	7	a	a	DET
ajfa-222	61	8	major	major	NOUN
ajfa-222	61	9	in	in	ADP
ajfa-222	61	10	accounting	accounting	NOUN
ajfa-222	61	11	showed	show	VERB
ajfa-222	61	12	more	more	ADJ
ajfa-222	61	13	interest	interest	NOUN
ajfa-222	61	14	and	and	CCONJ
ajfa-222	61	15	confidence	confidence	NOUN
ajfa-222	61	16	in	in	ADP
ajfa-222	61	17	taking	take	VERB
ajfa-222	61	18	their	their	PRON
ajfa-222	61	19	exams	exam	NOUN
ajfa-222	61	20	than	than	ADP
ajfa-222	61	21	non	non	ADJ
ajfa-222	61	22	-	-	ADJ
ajfa-222	61	23	accounting	accounting	ADJ
ajfa-222	61	24	major	major	ADJ
ajfa-222	61	25	students	student	NOUN
ajfa-222	61	26	,	,	PUNCT
ajfa-222	61	27	suggesting	suggest	VERB
ajfa-222	61	28	that	that	SCONJ
ajfa-222	61	29	a	a	DET
ajfa-222	61	30	separate	separate	ADJ
ajfa-222	61	31	stream	stream	NOUN
ajfa-222	61	32	should	should	AUX
ajfa-222	61	33	be	be	AUX
ajfa-222	61	34	considered	consider	VERB
ajfa-222	61	35	.	.	PUNCT
ajfa-222	62	1	this	this	DET
ajfa-222	62	2	conclusion	conclusion	NOUN
ajfa-222	62	3	is	be	AUX
ajfa-222	62	4	supported	support	VERB
ajfa-222	62	5	by	by	ADP
ajfa-222	62	6	the	the	DET
ajfa-222	62	7	findings	finding	NOUN
ajfa-222	62	8	of	of	ADP
ajfa-222	62	9	byrne	byrne	NOUN
ajfa-222	62	10	and	and	CCONJ
ajfa-222	62	11	flood	flood	NOUN
ajfa-222	62	12	(	(	PUNCT
ajfa-222	62	13	2008	2008	NUM
ajfa-222	62	14	)	)	PUNCT
ajfa-222	62	15	of	of	ADP
ajfa-222	62	16	a	a	DET
ajfa-222	62	17	positive	positive	ADJ
ajfa-222	62	18	association	association	NOUN
ajfa-222	62	19	between	between	ADP
ajfa-222	62	20	academic	academic	ADJ
ajfa-222	62	21	performance	performance	NOUN
ajfa-222	62	22	and	and	CCONJ
ajfa-222	62	23	prior	prior	ADJ
ajfa-222	62	24	academic	academic	ADJ
ajfa-222	62	25	achievement	achievement	NOUN
ajfa-222	62	26	and	and	CCONJ
ajfa-222	62	27	prior	prior	ADJ
ajfa-222	62	28	knowledge	knowledge	NOUN
ajfa-222	62	29	of	of	ADP
ajfa-222	62	30	accounting	accounting	NOUN
ajfa-222	62	31	.	.	PUNCT
ajfa-222	63	1	there	there	PRON
ajfa-222	63	2	remain	remain	VERB
ajfa-222	63	3	gaps	gap	NOUN
ajfa-222	63	4	in	in	ADP
ajfa-222	63	5	the	the	DET
ajfa-222	63	6	literature	literature	NOUN
ajfa-222	63	7	regarding	regard	VERB
ajfa-222	63	8	specific	specific	ADJ
ajfa-222	63	9	staffing	staffing	NOUN
ajfa-222	63	10	issues	issue	NOUN
ajfa-222	63	11	,	,	PUNCT
ajfa-222	63	12	such	such	ADJ
ajfa-222	63	13	as	as	ADP
ajfa-222	63	14	the	the	DET
ajfa-222	63	15	aging	aging	NOUN
ajfa-222	63	16	of	of	ADP
ajfa-222	63	17	the	the	DET
ajfa-222	63	18	academic	academic	ADJ
ajfa-222	63	19	workforce	workforce	NOUN
ajfa-222	63	20	and	and	CCONJ
ajfa-222	63	21	the	the	DET
ajfa-222	63	22	capacity	capacity	NOUN
ajfa-222	63	23	for	for	ADP
ajfa-222	63	24	future	future	ADJ
ajfa-222	63	25	student	student	NOUN
ajfa-222	63	26	research	research	NOUN
ajfa-222	63	27	supervision	supervision	NOUN
ajfa-222	63	28	.	.	PUNCT
ajfa-222	64	1	in	in	ADP
ajfa-222	64	2	addition	addition	NOUN
ajfa-222	64	3	,	,	PUNCT
ajfa-222	64	4	the	the	DET
ajfa-222	64	5	changing	change	VERB
ajfa-222	64	6	landscape	landscape	NOUN
ajfa-222	64	7	of	of	ADP
ajfa-222	64	8	the	the	DET
ajfa-222	64	9	measurement	measurement	NOUN
ajfa-222	64	10	of	of	ADP
ajfa-222	64	11	research	research	NOUN
ajfa-222	64	12	performance	performance	NOUN
ajfa-222	64	13	will	will	AUX
ajfa-222	64	14	affect	affect	VERB
ajfa-222	64	15	accounting	accounting	NOUN
ajfa-222	64	16	academics	academic	NOUN
ajfa-222	64	17	.	.	PUNCT
ajfa-222	65	1	an	an	DET
ajfa-222	65	2	assessment	assessment	NOUN
ajfa-222	65	3	of	of	ADP
ajfa-222	65	4	the	the	DET
ajfa-222	65	5	current	current	ADJ
ajfa-222	65	6	state	state	NOUN
ajfa-222	65	7	of	of	ADP
ajfa-222	65	8	these	these	DET
ajfa-222	65	9	particular	particular	ADJ
ajfa-222	65	10	themes	theme	NOUN
ajfa-222	65	11	would	would	AUX
ajfa-222	65	12	be	be	AUX
ajfa-222	65	13	useful	useful	ADJ
ajfa-222	65	14	for	for	ADP
ajfa-222	65	15	departmental	departmental	ADJ
ajfa-222	65	16	and	and	CCONJ
ajfa-222	65	17	university	university	NOUN
ajfa-222	65	18	managers	manager	NOUN
ajfa-222	65	19	in	in	ADP
ajfa-222	65	20	addressing	address	VERB
ajfa-222	65	21	any	any	DET
ajfa-222	65	22	required	require	VERB
ajfa-222	65	23	changes	change	NOUN
ajfa-222	65	24	to	to	ADP
ajfa-222	65	25	policies	policy	NOUN
ajfa-222	65	26	and/or	and/or	CCONJ
ajfa-222	65	27	procedures	procedure	NOUN
ajfa-222	65	28	.	.	PUNCT
ajfa-222	66	1	asian	asian	ADJ
ajfa-222	66	2	journal	journal	PROPN
ajfa-222	66	3	of	of	ADP
ajfa-222	66	4	finance	finance	PROPN
ajfa-222	66	5	&	&	CCONJ
ajfa-222	66	6	accounting	accounting	PROPN
ajfa-222	66	7	issn	issn	PROPN
ajfa-222	66	8	1946	1946	NUM
ajfa-222	66	9	-	-	PUNCT
ajfa-222	66	10	052x	052x	NOUN
ajfa-222	66	11	2009	2009	NUM
ajfa-222	66	12	,	,	PUNCT
ajfa-222	66	13	vol	vol	NOUN
ajfa-222	66	14	.	.	PROPN
ajfa-222	66	15	1	1	NUM
ajfa-222	66	16	,	,	PUNCT
ajfa-222	66	17	no	no	INTJ
ajfa-222	66	18	.	.	NOUN
ajfa-222	66	19	2	2	NUM
ajfa-222	66	20	:	:	PUNCT
ajfa-222	66	21	e1	e1	VERB
ajfa-222	66	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-222	66	23	5	5	NUM
ajfa-222	66	24	3	3	NUM
ajfa-222	66	25	.	.	NOUN
ajfa-222	66	26	method	method	NOUN
ajfa-222	66	27	as	as	ADP
ajfa-222	66	28	a	a	DET
ajfa-222	66	29	consequence	consequence	NOUN
ajfa-222	66	30	of	of	ADP
ajfa-222	66	31	the	the	DET
ajfa-222	66	32	recommendations	recommendation	NOUN
ajfa-222	66	33	of	of	ADP
ajfa-222	66	34	auqa	auqa	NOUN
ajfa-222	66	35	,	,	PUNCT
ajfa-222	66	36	the	the	DET
ajfa-222	66	37	business	business	NOUN
ajfa-222	66	38	school	school	NOUN
ajfa-222	66	39	deans	dean	NOUN
ajfa-222	66	40	of	of	ADP
ajfa-222	66	41	three	three	NUM
ajfa-222	66	42	australian	australian	ADJ
ajfa-222	66	43	universities	university	NOUN
ajfa-222	66	44	decided	decide	VERB
ajfa-222	66	45	to	to	PART
ajfa-222	66	46	benchmark	benchmark	VERB
ajfa-222	66	47	a	a	DET
ajfa-222	66	48	large	large	ADJ
ajfa-222	66	49	undergraduate	undergraduate	NOUN
ajfa-222	66	50	unit	unit	NOUN
ajfa-222	66	51	.	.	PUNCT
ajfa-222	67	1	this	this	PRON
ajfa-222	67	2	would	would	AUX
ajfa-222	67	3	form	form	VERB
ajfa-222	67	4	the	the	DET
ajfa-222	67	5	basis	basis	NOUN
ajfa-222	67	6	of	of	ADP
ajfa-222	67	7	future	future	ADJ
ajfa-222	67	8	benchmarking	benchmarking	NOUN
ajfa-222	67	9	exercises	exercise	NOUN
ajfa-222	67	10	across	across	ADP
ajfa-222	67	11	different	different	ADJ
ajfa-222	67	12	schools	school	NOUN
ajfa-222	67	13	within	within	ADP
ajfa-222	67	14	the	the	DET
ajfa-222	67	15	business	business	NOUN
ajfa-222	67	16	faculty	faculty	NOUN
ajfa-222	67	17	.	.	PUNCT
ajfa-222	68	1	to	to	PART
ajfa-222	68	2	allow	allow	VERB
ajfa-222	68	3	for	for	ADP
ajfa-222	68	4	valid	valid	ADJ
ajfa-222	68	5	comparisons	comparison	NOUN
ajfa-222	68	6	,	,	PUNCT
ajfa-222	68	7	the	the	DET
ajfa-222	68	8	three	three	NUM
ajfa-222	68	9	universities	university	NOUN
ajfa-222	68	10	chosen	choose	VERB
ajfa-222	68	11	were	be	AUX
ajfa-222	68	12	all	all	PRON
ajfa-222	68	13	post	post	ADJ
ajfa-222	68	14	-	-	ADJ
ajfa-222	68	15	dawkins	dawkin	NOUN
ajfa-222	68	16	universities	university	NOUN
ajfa-222	68	17	in	in	SCONJ
ajfa-222	68	18	that	that	SCONJ
ajfa-222	68	19	they	they	PRON
ajfa-222	68	20	were	be	AUX
ajfa-222	68	21	not	not	PART
ajfa-222	68	22	established	establish	VERB
ajfa-222	68	23	research	research	NOUN
ajfa-222	68	24	oriented	orient	VERB
ajfa-222	68	25	universities	university	NOUN
ajfa-222	68	26	,	,	PUNCT
ajfa-222	68	27	but	but	CCONJ
ajfa-222	68	28	rather	rather	ADV
ajfa-222	68	29	each	each	PRON
ajfa-222	68	30	had	have	VERB
ajfa-222	68	31	a	a	DET
ajfa-222	68	32	history	history	NOUN
ajfa-222	68	33	as	as	ADP
ajfa-222	68	34	a	a	DET
ajfa-222	68	35	teaching	teaching	NOUN
ajfa-222	68	36	university	university	NOUN
ajfa-222	68	37	.	.	PUNCT
ajfa-222	69	1	the	the	DET
ajfa-222	69	2	first	first	ADJ
ajfa-222	69	3	year	year	NOUN
ajfa-222	69	4	accounting	accounting	NOUN
ajfa-222	69	5	unit	unit	NOUN
ajfa-222	69	6	was	be	AUX
ajfa-222	69	7	chosen	choose	VERB
ajfa-222	69	8	for	for	ADP
ajfa-222	69	9	the	the	DET
ajfa-222	69	10	first	first	ADJ
ajfa-222	69	11	benchmarking	benchmarke	VERB
ajfa-222	69	12	exercise	exercise	NOUN
ajfa-222	69	13	because	because	SCONJ
ajfa-222	69	14	:	:	PUNCT
ajfa-222	69	15	it	it	PRON
ajfa-222	69	16	was	be	AUX
ajfa-222	69	17	the	the	DET
ajfa-222	69	18	largest	large	ADJ
ajfa-222	69	19	subject	subject	NOUN
ajfa-222	69	20	offered	offer	VERB
ajfa-222	69	21	at	at	ADP
ajfa-222	69	22	each	each	DET
ajfa-222	69	23	location	location	NOUN
ajfa-222	69	24	the	the	DET
ajfa-222	69	25	unit	unit	NOUN
ajfa-222	69	26	involved	involve	VERB
ajfa-222	69	27	the	the	DET
ajfa-222	69	28	use	use	NOUN
ajfa-222	69	29	of	of	ADP
ajfa-222	69	30	a	a	DET
ajfa-222	69	31	large	large	ADJ
ajfa-222	69	32	number	number	NOUN
ajfa-222	69	33	of	of	ADP
ajfa-222	69	34	full	full	ADJ
ajfa-222	69	35	-	-	PUNCT
ajfa-222	69	36	time	time	NOUN
ajfa-222	69	37	and	and	CCONJ
ajfa-222	69	38	casual	casual	ADJ
ajfa-222	69	39	staff	staff	NOUN
ajfa-222	69	40	compared	compare	VERB
ajfa-222	69	41	with	with	ADP
ajfa-222	69	42	other	other	ADJ
ajfa-222	69	43	disciplines	discipline	NOUN
ajfa-222	69	44	,	,	PUNCT
ajfa-222	69	45	and	and	CCONJ
ajfa-222	69	46	the	the	DET
ajfa-222	69	47	students	student	NOUN
ajfa-222	69	48	enrolled	enrol	VERB
ajfa-222	69	49	in	in	ADP
ajfa-222	69	50	the	the	DET
ajfa-222	69	51	subject	subject	NOUN
ajfa-222	69	52	comprised	comprise	VERB
ajfa-222	69	53	a	a	DET
ajfa-222	69	54	diverse	diverse	ADJ
ajfa-222	69	55	group	group	NOUN
ajfa-222	69	56	which	which	PRON
ajfa-222	69	57	included	include	VERB
ajfa-222	69	58	full	full	ADJ
ajfa-222	69	59	-	-	PUNCT
ajfa-222	69	60	time	time	NOUN
ajfa-222	69	61	and	and	CCONJ
ajfa-222	69	62	part	part	ADJ
ajfa-222	69	63	-	-	PUNCT
ajfa-222	69	64	time	time	NOUN
ajfa-222	69	65	students	student	NOUN
ajfa-222	69	66	,	,	PUNCT
ajfa-222	69	67	school	school	NOUN
ajfa-222	69	68	leavers	leaver	NOUN
ajfa-222	69	69	and	and	CCONJ
ajfa-222	69	70	mature	mature	ADJ
ajfa-222	69	71	-	-	PUNCT
ajfa-222	69	72	age	age	NOUN
ajfa-222	69	73	students	student	NOUN
ajfa-222	69	74	,	,	PUNCT
ajfa-222	69	75	local	local	ADJ
ajfa-222	69	76	and	and	CCONJ
ajfa-222	69	77	international	international	ADJ
ajfa-222	69	78	students	student	NOUN
ajfa-222	69	79	and	and	CCONJ
ajfa-222	69	80	,	,	PUNCT
ajfa-222	69	81	students	student	NOUN
ajfa-222	69	82	enrolled	enrol	VERB
ajfa-222	69	83	to	to	PART
ajfa-222	69	84	gain	gain	VERB
ajfa-222	69	85	a	a	DET
ajfa-222	69	86	major	major	NOUN
ajfa-222	69	87	in	in	ADP
ajfa-222	69	88	accounting	accounting	NOUN
ajfa-222	69	89	whilst	whilst	SCONJ
ajfa-222	69	90	other	other	ADJ
ajfa-222	69	91	students	student	NOUN
ajfa-222	69	92	were	be	AUX
ajfa-222	69	93	intending	intend	VERB
ajfa-222	69	94	to	to	PART
ajfa-222	69	95	specialise	specialise	VERB
ajfa-222	69	96	in	in	ADP
ajfa-222	69	97	other	other	ADJ
ajfa-222	69	98	disciplines	discipline	NOUN
ajfa-222	69	99	.	.	PUNCT
ajfa-222	70	1	the	the	DET
ajfa-222	70	2	three	three	NUM
ajfa-222	70	3	heads	head	NOUN
ajfa-222	70	4	of	of	ADP
ajfa-222	70	5	schools	school	NOUN
ajfa-222	70	6	had	have	VERB
ajfa-222	70	7	some	some	DET
ajfa-222	70	8	freedom	freedom	NOUN
ajfa-222	70	9	in	in	ADP
ajfa-222	70	10	choosing	choose	VERB
ajfa-222	70	11	what	what	PRON
ajfa-222	70	12	areas	area	NOUN
ajfa-222	70	13	would	would	AUX
ajfa-222	70	14	be	be	AUX
ajfa-222	70	15	benchmarked	benchmarke	VERB
ajfa-222	70	16	.	.	PUNCT
ajfa-222	71	1	after	after	ADP
ajfa-222	71	2	numerous	numerous	ADJ
ajfa-222	71	3	e	e	NOUN
ajfa-222	71	4	-	-	NOUN
ajfa-222	71	5	mail	mail	NOUN
ajfa-222	71	6	contacts	contact	NOUN
ajfa-222	71	7	and	and	CCONJ
ajfa-222	71	8	telephone	telephone	NOUN
ajfa-222	71	9	conversations	conversation	NOUN
ajfa-222	71	10	it	it	PRON
ajfa-222	71	11	was	be	AUX
ajfa-222	71	12	decided	decide	VERB
ajfa-222	71	13	to	to	PART
ajfa-222	71	14	benchmark	benchmark	VERB
ajfa-222	71	15	the	the	DET
ajfa-222	71	16	following	follow	VERB
ajfa-222	71	17	areas	area	NOUN
ajfa-222	71	18	:	:	PUNCT
ajfa-222	71	19	1	1	NUM
ajfa-222	71	20	accounting	accounting	NOUN
ajfa-222	71	21	staff	staff	NOUN
ajfa-222	71	22	demographics	demographic	NOUN
ajfa-222	71	23	2	2	NUM
ajfa-222	71	24	first	first	ADJ
ajfa-222	71	25	year	year	NOUN
ajfa-222	71	26	student	student	NOUN
ajfa-222	71	27	accounting	accounting	NOUN
ajfa-222	71	28	demographics	demographic	NOUN
ajfa-222	71	29	,	,	PUNCT
ajfa-222	71	30	and	and	CCONJ
ajfa-222	71	31	3	3	NUM
ajfa-222	71	32	first	first	ADJ
ajfa-222	71	33	year	year	NOUN
ajfa-222	71	34	accounting	accounting	NOUN
ajfa-222	71	35	unit	unit	NOUN
ajfa-222	71	36	.	.	PUNCT
ajfa-222	72	1	the	the	DET
ajfa-222	72	2	rationale	rationale	NOUN
ajfa-222	72	3	for	for	ADP
ajfa-222	72	4	selecting	select	VERB
ajfa-222	72	5	these	these	DET
ajfa-222	72	6	three	three	NUM
ajfa-222	72	7	areas	area	NOUN
ajfa-222	72	8	was	be	AUX
ajfa-222	72	9	that	that	SCONJ
ajfa-222	72	10	each	each	PRON
ajfa-222	72	11	of	of	ADP
ajfa-222	72	12	the	the	DET
ajfa-222	72	13	schools	school	NOUN
ajfa-222	72	14	had	have	VERB
ajfa-222	72	15	readily	readily	ADV
ajfa-222	72	16	accessible	accessible	ADJ
ajfa-222	72	17	data	datum	NOUN
ajfa-222	72	18	with	with	ADP
ajfa-222	72	19	which	which	PRON
ajfa-222	72	20	to	to	PART
ajfa-222	72	21	make	make	VERB
ajfa-222	72	22	comparisons	comparison	NOUN
ajfa-222	72	23	and	and	CCONJ
ajfa-222	72	24	that	that	SCONJ
ajfa-222	72	25	any	any	DET
ajfa-222	72	26	changes	change	NOUN
ajfa-222	72	27	made	make	VERB
ajfa-222	72	28	to	to	ADP
ajfa-222	72	29	the	the	DET
ajfa-222	72	30	first	first	ADJ
ajfa-222	72	31	year	year	NOUN
ajfa-222	72	32	accounting	accounting	NOUN
ajfa-222	72	33	unit	unit	NOUN
ajfa-222	72	34	could	could	AUX
ajfa-222	72	35	be	be	AUX
ajfa-222	72	36	used	use	VERB
ajfa-222	72	37	as	as	ADP
ajfa-222	72	38	a	a	DET
ajfa-222	72	39	catalyst	catalyst	NOUN
ajfa-222	72	40	for	for	ADP
ajfa-222	72	41	relevant	relevant	ADJ
ajfa-222	72	42	changes	change	NOUN
ajfa-222	72	43	to	to	ADP
ajfa-222	72	44	other	other	ADJ
ajfa-222	72	45	business	business	NOUN
ajfa-222	72	46	units	unit	NOUN
ajfa-222	72	47	.	.	PUNCT
ajfa-222	72	48	.	.	PUNCT
ajfa-222	73	1	data	datum	NOUN
ajfa-222	73	2	for	for	ADP
ajfa-222	73	3	the	the	DET
ajfa-222	73	4	accounting	accounting	NOUN
ajfa-222	73	5	staff	staff	NOUN
ajfa-222	73	6	demographics	demographic	NOUN
ajfa-222	73	7	were	be	AUX
ajfa-222	73	8	more	more	ADV
ajfa-222	73	9	difficult	difficult	ADJ
ajfa-222	73	10	to	to	PART
ajfa-222	73	11	obtain	obtain	VERB
ajfa-222	73	12	partly	partly	ADV
ajfa-222	73	13	because	because	SCONJ
ajfa-222	73	14	the	the	DET
ajfa-222	73	15	source	source	NOUN
ajfa-222	73	16	data	datum	NOUN
ajfa-222	73	17	were	be	AUX
ajfa-222	73	18	scattered	scatter	VERB
ajfa-222	73	19	across	across	ADP
ajfa-222	73	20	various	various	ADJ
ajfa-222	73	21	sections	section	NOUN
ajfa-222	73	22	of	of	ADP
ajfa-222	73	23	the	the	DET
ajfa-222	73	24	school	school	NOUN
ajfa-222	73	25	,	,	PUNCT
ajfa-222	73	26	faculty	faculty	NOUN
ajfa-222	73	27	,	,	PUNCT
ajfa-222	73	28	and	and	CCONJ
ajfa-222	73	29	held	hold	VERB
ajfa-222	73	30	centrally	centrally	ADV
ajfa-222	73	31	by	by	ADP
ajfa-222	73	32	the	the	DET
ajfa-222	73	33	university	university	NOUN
ajfa-222	73	34	.	.	PUNCT
ajfa-222	74	1	moreover	moreover	ADV
ajfa-222	74	2	,	,	PUNCT
ajfa-222	74	3	the	the	DET
ajfa-222	74	4	data	datum	NOUN
ajfa-222	74	5	were	be	AUX
ajfa-222	74	6	not	not	PART
ajfa-222	74	7	presented	present	VERB
ajfa-222	74	8	in	in	ADP
ajfa-222	74	9	a	a	DET
ajfa-222	74	10	form	form	NOUN
ajfa-222	74	11	that	that	PRON
ajfa-222	74	12	was	be	AUX
ajfa-222	74	13	tailored	tailor	VERB
ajfa-222	74	14	for	for	ADP
ajfa-222	74	15	easy	easy	ADJ
ajfa-222	74	16	comparisons	comparison	NOUN
ajfa-222	74	17	with	with	ADP
ajfa-222	74	18	other	other	ADJ
ajfa-222	74	19	accounting	accounting	NOUN
ajfa-222	74	20	schools	school	NOUN
ajfa-222	74	21	at	at	ADP
ajfa-222	74	22	other	other	ADJ
ajfa-222	74	23	universities	university	NOUN
ajfa-222	74	24	.	.	PUNCT
ajfa-222	75	1	for	for	ADP
ajfa-222	75	2	the	the	DET
ajfa-222	75	3	staff	staff	NOUN
ajfa-222	75	4	demographics	demographic	NOUN
ajfa-222	75	5	,	,	PUNCT
ajfa-222	75	6	source	source	NOUN
ajfa-222	75	7	data	datum	NOUN
ajfa-222	75	8	were	be	AUX
ajfa-222	75	9	obtained	obtain	VERB
ajfa-222	75	10	from	from	ADP
ajfa-222	75	11	information	information	NOUN
ajfa-222	75	12	held	hold	VERB
ajfa-222	75	13	within	within	ADP
ajfa-222	75	14	the	the	DET
ajfa-222	75	15	office	office	NOUN
ajfa-222	75	16	of	of	ADP
ajfa-222	75	17	the	the	DET
ajfa-222	75	18	head	head	NOUN
ajfa-222	75	19	of	of	ADP
ajfa-222	75	20	school	school	NOUN
ajfa-222	75	21	,	,	PUNCT
ajfa-222	75	22	as	as	ADV
ajfa-222	75	23	well	well	ADV
ajfa-222	75	24	as	as	ADP
ajfa-222	75	25	information	information	NOUN
ajfa-222	75	26	collected	collect	VERB
ajfa-222	75	27	from	from	ADP
ajfa-222	75	28	the	the	DET
ajfa-222	75	29	human	human	ADJ
ajfa-222	75	30	resources	resource	NOUN
ajfa-222	75	31	department	department	NOUN
ajfa-222	75	32	.	.	PUNCT
ajfa-222	76	1	direct	direct	ADJ
ajfa-222	76	2	contact	contact	NOUN
ajfa-222	76	3	was	be	AUX
ajfa-222	76	4	made	make	VERB
ajfa-222	76	5	with	with	ADP
ajfa-222	76	6	other	other	ADJ
ajfa-222	76	7	academic	academic	ADJ
ajfa-222	76	8	school	school	NOUN
ajfa-222	76	9	staff	staff	NOUN
ajfa-222	76	10	where	where	SCONJ
ajfa-222	76	11	clarifications	clarification	NOUN
ajfa-222	76	12	were	be	AUX
ajfa-222	76	13	required	require	VERB
ajfa-222	76	14	and	and	CCONJ
ajfa-222	76	15	where	where	SCONJ
ajfa-222	76	16	recently	recently	ADV
ajfa-222	76	17	employed	employ	VERB
ajfa-222	76	18	staff	staff	NOUN
ajfa-222	76	19	did	do	AUX
ajfa-222	76	20	not	not	PART
ajfa-222	76	21	have	have	VERB
ajfa-222	76	22	all	all	PRON
ajfa-222	76	23	of	of	ADP
ajfa-222	76	24	their	their	PRON
ajfa-222	76	25	previous	previous	ADJ
ajfa-222	76	26	academic	academic	ADJ
ajfa-222	76	27	history	history	NOUN
ajfa-222	76	28	recorded	record	VERB
ajfa-222	76	29	electronically	electronically	ADV
ajfa-222	76	30	by	by	ADP
ajfa-222	76	31	the	the	DET
ajfa-222	76	32	respective	respective	ADJ
ajfa-222	76	33	school	school	NOUN
ajfa-222	76	34	.	.	PUNCT
ajfa-222	77	1	the	the	DET
ajfa-222	77	2	first	first	ADJ
ajfa-222	77	3	year	year	NOUN
ajfa-222	77	4	accounting	accounting	NOUN
ajfa-222	77	5	student	student	NOUN
ajfa-222	77	6	demographics	demographic	NOUN
ajfa-222	77	7	data	datum	NOUN
ajfa-222	77	8	were	be	AUX
ajfa-222	77	9	collected	collect	VERB
ajfa-222	77	10	from	from	ADP
ajfa-222	77	11	the	the	DET
ajfa-222	77	12	faculty	faculty	NOUN
ajfa-222	77	13	and	and	CCONJ
ajfa-222	77	14	cross	cross	ADJ
ajfa-222	77	15	-	-	ADJ
ajfa-222	77	16	referenced	referenced	ADJ
ajfa-222	77	17	with	with	ADP
ajfa-222	77	18	school	school	NOUN
ajfa-222	77	19	data	datum	NOUN
ajfa-222	77	20	for	for	ADP
ajfa-222	77	21	accuracy	accuracy	NOUN
ajfa-222	77	22	.	.	PUNCT
ajfa-222	78	1	the	the	DET
ajfa-222	78	2	first	first	ADJ
ajfa-222	78	3	year	year	NOUN
ajfa-222	78	4	accounting	accounting	NOUN
ajfa-222	78	5	unit	unit	NOUN
ajfa-222	78	6	subject	subject	NOUN
ajfa-222	78	7	guide	guide	NOUN
ajfa-222	78	8	was	be	AUX
ajfa-222	78	9	used	use	VERB
ajfa-222	78	10	as	as	ADP
ajfa-222	78	11	the	the	DET
ajfa-222	78	12	basis	basis	NOUN
ajfa-222	78	13	for	for	ADP
ajfa-222	78	14	a	a	DET
ajfa-222	78	15	comparison	comparison	NOUN
ajfa-222	78	16	of	of	ADP
ajfa-222	78	17	this	this	DET
ajfa-222	78	18	subject	subject	NOUN
ajfa-222	78	19	across	across	ADP
ajfa-222	78	20	the	the	DET
ajfa-222	78	21	three	three	NUM
ajfa-222	78	22	universities	university	NOUN
ajfa-222	78	23	.	.	PUNCT
ajfa-222	79	1	moreover	moreover	ADV
ajfa-222	79	2	,	,	PUNCT
ajfa-222	79	3	a	a	DET
ajfa-222	79	4	workshop	workshop	NOUN
ajfa-222	79	5	was	be	AUX
ajfa-222	79	6	scheduled	schedule	VERB
ajfa-222	79	7	at	at	ADP
ajfa-222	79	8	one	one	NUM
ajfa-222	79	9	of	of	ADP
ajfa-222	79	10	the	the	DET
ajfa-222	79	11	universities	university	NOUN
ajfa-222	79	12	where	where	SCONJ
ajfa-222	79	13	the	the	DET
ajfa-222	79	14	first	first	ADJ
ajfa-222	79	15	-	-	PUNCT
ajfa-222	79	16	year	year	NOUN
ajfa-222	79	17	accounting	accounting	NOUN
ajfa-222	79	18	unit	unit	NOUN
ajfa-222	79	19	co	co	NOUN
ajfa-222	79	20	-	-	ADJ
ajfa-222	79	21	ordinators	ordinator	NOUN
ajfa-222	79	22	identified	identify	VERB
ajfa-222	79	23	challenges	challenge	NOUN
ajfa-222	79	24	in	in	ADP
ajfa-222	79	25	administering	administer	VERB
ajfa-222	79	26	the	the	DET
ajfa-222	79	27	unit	unit	NOUN
ajfa-222	79	28	,	,	PUNCT
ajfa-222	79	29	identified	identify	VERB
ajfa-222	79	30	any	any	DET
ajfa-222	79	31	major	major	ADJ
ajfa-222	79	32	differences	difference	NOUN
ajfa-222	79	33	in	in	ADP
ajfa-222	79	34	unit	unit	NOUN
ajfa-222	79	35	content	content	NOUN
ajfa-222	79	36	and	and	CCONJ
ajfa-222	79	37	how	how	SCONJ
ajfa-222	79	38	the	the	DET
ajfa-222	79	39	assessment	assessment	NOUN
ajfa-222	79	40	tasks	task	NOUN
ajfa-222	79	41	differed	differ	VERB
ajfa-222	79	42	.	.	PUNCT
ajfa-222	80	1	the	the	DET
ajfa-222	80	2	data	datum	NOUN
ajfa-222	80	3	were	be	AUX
ajfa-222	80	4	then	then	ADV
ajfa-222	80	5	tabulated	tabulate	VERB
ajfa-222	80	6	in	in	ADP
ajfa-222	80	7	a	a	DET
ajfa-222	80	8	spreadsheet	spreadsheet	NOUN
ajfa-222	80	9	format	format	NOUN
ajfa-222	80	10	to	to	PART
ajfa-222	80	11	allow	allow	VERB
ajfa-222	80	12	for	for	ADP
ajfa-222	80	13	easy	easy	ADJ
ajfa-222	80	14	asian	asian	ADJ
ajfa-222	80	15	journal	journal	NOUN
ajfa-222	80	16	of	of	ADP
ajfa-222	80	17	finance	finance	PROPN
ajfa-222	80	18	&	&	CCONJ
ajfa-222	80	19	accounting	accounting	PROPN
ajfa-222	80	20	issn	issn	PROPN
ajfa-222	80	21	1946	1946	NUM
ajfa-222	80	22	-	-	PUNCT
ajfa-222	80	23	052x	052x	NOUN
ajfa-222	80	24	2009	2009	NUM
ajfa-222	80	25	,	,	PUNCT
ajfa-222	80	26	vol	vol	NOUN
ajfa-222	80	27	.	.	PROPN
ajfa-222	81	1	1	1	NUM
ajfa-222	81	2	,	,	PUNCT
ajfa-222	81	3	no	no	INTJ
ajfa-222	81	4	.	.	NOUN
ajfa-222	81	5	2	2	NUM
ajfa-222	81	6	:	:	PUNCT
ajfa-222	81	7	e1	e1	VERB
ajfa-222	81	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-222	81	9	6	6	NUM
ajfa-222	81	10	comparison	comparison	NOUN
ajfa-222	81	11	between	between	ADP
ajfa-222	81	12	the	the	DET
ajfa-222	81	13	three	three	NUM
ajfa-222	81	14	universities	university	NOUN
ajfa-222	81	15	.	.	PUNCT
ajfa-222	82	1	4	4	X
ajfa-222	82	2	.	.	NUM
ajfa-222	82	3	findings	finding	NOUN
ajfa-222	82	4	and	and	CCONJ
ajfa-222	82	5	discussion	discussion	NOUN
ajfa-222	82	6	4.1	4.1	NUM
ajfa-222	82	7	accounting	accounting	NOUN
ajfa-222	82	8	staff	staff	NOUN
ajfa-222	82	9	demographics	demographic	NOUN
ajfa-222	82	10	in	in	ADP
ajfa-222	82	11	terms	term	NOUN
ajfa-222	82	12	of	of	ADP
ajfa-222	82	13	staff	staff	NOUN
ajfa-222	82	14	numbers	number	NOUN
ajfa-222	82	15	,	,	PUNCT
ajfa-222	82	16	case	case	NOUN
ajfa-222	82	17	1‟s	1‟s	NUM
ajfa-222	82	18	accounting	accounting	NOUN
ajfa-222	82	19	discipline	discipline	NOUN
ajfa-222	82	20	has	have	VERB
ajfa-222	82	21	approximately	approximately	ADV
ajfa-222	82	22	one	one	NUM
ajfa-222	82	23	third	third	ADJ
ajfa-222	82	24	the	the	DET
ajfa-222	82	25	staff	staff	NOUN
ajfa-222	82	26	of	of	ADP
ajfa-222	82	27	case	case	NOUN
ajfa-222	82	28	3	3	NUM
ajfa-222	82	29	and	and	CCONJ
ajfa-222	82	30	case	case	NOUN
ajfa-222	82	31	2	2	NUM
ajfa-222	82	32	–	–	PUNCT
ajfa-222	82	33	numbers	number	NOUN
ajfa-222	82	34	consistent	consistent	ADJ
ajfa-222	82	35	with	with	ADP
ajfa-222	82	36	the	the	DET
ajfa-222	82	37	size	size	NOUN
ajfa-222	82	38	of	of	ADP
ajfa-222	82	39	their	their	PRON
ajfa-222	82	40	respective	respective	ADJ
ajfa-222	82	41	student	student	NOUN
ajfa-222	82	42	enrolments	enrolment	NOUN
ajfa-222	82	43	.	.	PUNCT
ajfa-222	83	1	both	both	DET
ajfa-222	83	2	case	case	NOUN
ajfa-222	83	3	1	1	NUM
ajfa-222	83	4	and	and	CCONJ
ajfa-222	83	5	case	case	NOUN
ajfa-222	83	6	2	2	NUM
ajfa-222	83	7	had	have	VERB
ajfa-222	83	8	relatively	relatively	ADV
ajfa-222	83	9	high	high	ADJ
ajfa-222	83	10	numbers	number	NOUN
ajfa-222	83	11	of	of	ADP
ajfa-222	83	12	male	male	ADJ
ajfa-222	83	13	staff	staff	NOUN
ajfa-222	83	14	(	(	PUNCT
ajfa-222	83	15	64	64	NUM
ajfa-222	83	16	%	%	NOUN
ajfa-222	83	17	and	and	CCONJ
ajfa-222	83	18	76	76	NUM
ajfa-222	83	19	%	%	NOUN
ajfa-222	83	20	respectively	respectively	ADV
ajfa-222	83	21	)	)	PUNCT
ajfa-222	83	22	,	,	PUNCT
ajfa-222	83	23	whereas	whereas	SCONJ
ajfa-222	83	24	case	case	NOUN
ajfa-222	83	25	3	3	NUM
ajfa-222	83	26	had	have	VERB
ajfa-222	83	27	53	53	NUM
ajfa-222	83	28	%	%	NOUN
ajfa-222	83	29	of	of	ADP
ajfa-222	83	30	its	its	PRON
ajfa-222	83	31	staff	staff	NOUN
ajfa-222	83	32	as	as	ADP
ajfa-222	83	33	female	female	NOUN
ajfa-222	83	34	.	.	PUNCT
ajfa-222	84	1	the	the	DET
ajfa-222	84	2	majority	majority	NOUN
ajfa-222	84	3	of	of	ADP
ajfa-222	84	4	staff	staff	NOUN
ajfa-222	84	5	are	be	AUX
ajfa-222	84	6	employed	employ	VERB
ajfa-222	84	7	at	at	ADP
ajfa-222	84	8	lecturer	lecturer	NOUN
ajfa-222	84	9	or	or	CCONJ
ajfa-222	84	10	associate	associate	ADJ
ajfa-222	84	11	lecture	lecture	NOUN
ajfa-222	84	12	levels	level	NOUN
ajfa-222	84	13	(	(	PUNCT
ajfa-222	84	14	case	case	NOUN
ajfa-222	84	15	1	1	NUM
ajfa-222	84	16	55	55	NUM
ajfa-222	84	17	%	%	NOUN
ajfa-222	84	18	;	;	PUNCT
ajfa-222	84	19	case	case	NOUN
ajfa-222	84	20	3	3	NUM
ajfa-222	84	21	83	83	NUM
ajfa-222	84	22	%	%	NOUN
ajfa-222	84	23	;	;	PUNCT
ajfa-222	84	24	case	case	NOUN
ajfa-222	84	25	2	2	NUM
ajfa-222	84	26	76	76	NUM
ajfa-222	84	27	%	%	NOUN
ajfa-222	84	28	)	)	PUNCT
ajfa-222	84	29	.	.	PUNCT
ajfa-222	85	1	all	all	DET
ajfa-222	85	2	three	three	NUM
ajfa-222	85	3	universities	university	NOUN
ajfa-222	85	4	had	have	VERB
ajfa-222	85	5	very	very	ADV
ajfa-222	85	6	low	low	ADJ
ajfa-222	85	7	numbers	number	NOUN
ajfa-222	85	8	of	of	ADP
ajfa-222	85	9	staff	staff	NOUN
ajfa-222	85	10	at	at	ADP
ajfa-222	85	11	the	the	DET
ajfa-222	85	12	associate	associate	ADJ
ajfa-222	85	13	professor	professor	NOUN
ajfa-222	85	14	and	and	CCONJ
ajfa-222	85	15	professor	professor	NOUN
ajfa-222	85	16	level	level	NOUN
ajfa-222	85	17	.	.	PUNCT
ajfa-222	86	1	case	case	NOUN
ajfa-222	86	2	3	3	NUM
ajfa-222	86	3	did	do	AUX
ajfa-222	86	4	not	not	PART
ajfa-222	86	5	have	have	VERB
ajfa-222	86	6	any	any	DET
ajfa-222	86	7	staff	staff	NOUN
ajfa-222	86	8	at	at	ADP
ajfa-222	86	9	these	these	DET
ajfa-222	86	10	senior	senior	ADJ
ajfa-222	86	11	levels	level	NOUN
ajfa-222	86	12	.	.	PUNCT
ajfa-222	87	1	the	the	DET
ajfa-222	87	2	age	age	NOUN
ajfa-222	87	3	profile	profile	NOUN
ajfa-222	87	4	of	of	ADP
ajfa-222	87	5	accounting	account	VERB
ajfa-222	87	6	academic	academic	ADJ
ajfa-222	87	7	staff	staff	NOUN
ajfa-222	87	8	(	(	PUNCT
ajfa-222	87	9	see	see	VERB
ajfa-222	87	10	table	table	NOUN
ajfa-222	87	11	1	1	NUM
ajfa-222	87	12	)	)	PUNCT
ajfa-222	87	13	showed	show	VERB
ajfa-222	87	14	case	case	NOUN
ajfa-222	87	15	3	3	NUM
ajfa-222	87	16	to	to	PART
ajfa-222	87	17	be	be	AUX
ajfa-222	87	18	the	the	DET
ajfa-222	87	19	only	only	ADJ
ajfa-222	87	20	employer	employer	NOUN
ajfa-222	87	21	of	of	ADP
ajfa-222	87	22	staff	staff	NOUN
ajfa-222	87	23	in	in	ADP
ajfa-222	87	24	the	the	DET
ajfa-222	87	25	20	20	NUM
ajfa-222	87	26	-	-	SYM
ajfa-222	87	27	29	29	NUM
ajfa-222	87	28	age	age	NOUN
ajfa-222	87	29	group	group	NOUN
ajfa-222	87	30	,	,	PUNCT
ajfa-222	87	31	though	though	SCONJ
ajfa-222	87	32	this	this	PRON
ajfa-222	87	33	only	only	ADV
ajfa-222	87	34	accounted	account	VERB
ajfa-222	87	35	for	for	ADP
ajfa-222	87	36	8	8	NUM
ajfa-222	87	37	%	%	NOUN
ajfa-222	87	38	of	of	ADP
ajfa-222	87	39	its	its	PRON
ajfa-222	87	40	total	total	ADJ
ajfa-222	87	41	staffing	staffing	NOUN
ajfa-222	87	42	.	.	PUNCT
ajfa-222	88	1	all	all	DET
ajfa-222	88	2	universities	university	NOUN
ajfa-222	88	3	in	in	ADP
ajfa-222	88	4	the	the	DET
ajfa-222	88	5	study	study	NOUN
ajfa-222	88	6	had	have	VERB
ajfa-222	88	7	difficulty	difficulty	NOUN
ajfa-222	88	8	in	in	ADP
ajfa-222	88	9	recruiting	recruit	VERB
ajfa-222	88	10	and	and	CCONJ
ajfa-222	88	11	retaining	retain	VERB
ajfa-222	88	12	younger	young	ADJ
ajfa-222	88	13	people	people	NOUN
ajfa-222	88	14	for	for	ADP
ajfa-222	88	15	a	a	DET
ajfa-222	88	16	career	career	NOUN
ajfa-222	88	17	in	in	ADP
ajfa-222	88	18	academia	academia	NOUN
ajfa-222	88	19	.	.	PUNCT
ajfa-222	89	1	this	this	PRON
ajfa-222	89	2	reflected	reflect	VERB
ajfa-222	89	3	the	the	DET
ajfa-222	89	4	requirement	requirement	NOUN
ajfa-222	89	5	that	that	SCONJ
ajfa-222	89	6	prospective	prospective	ADJ
ajfa-222	89	7	employees	employee	NOUN
ajfa-222	89	8	should	should	AUX
ajfa-222	89	9	have	have	AUX
ajfa-222	89	10	a	a	DET
ajfa-222	89	11	higher	high	ADJ
ajfa-222	89	12	degree	degree	NOUN
ajfa-222	89	13	qualifications	qualification	NOUN
ajfa-222	89	14	(	(	PUNCT
ajfa-222	89	15	ideally	ideally	ADV
ajfa-222	89	16	a	a	DET
ajfa-222	89	17	phd	phd	NOUN
ajfa-222	89	18	)	)	PUNCT
ajfa-222	89	19	before	before	ADP
ajfa-222	89	20	being	be	AUX
ajfa-222	89	21	considered	consider	VERB
ajfa-222	89	22	appointable	appointable	ADJ
ajfa-222	89	23	.	.	PUNCT
ajfa-222	90	1	it	it	PRON
ajfa-222	90	2	is	be	AUX
ajfa-222	90	3	interesting	interesting	ADJ
ajfa-222	90	4	to	to	PART
ajfa-222	90	5	note	note	VERB
ajfa-222	90	6	that	that	SCONJ
ajfa-222	90	7	46	46	NUM
ajfa-222	90	8	%	%	NOUN
ajfa-222	90	9	of	of	ADP
ajfa-222	90	10	staff	staff	NOUN
ajfa-222	90	11	at	at	ADP
ajfa-222	90	12	case	case	NOUN
ajfa-222	90	13	1	1	NUM
ajfa-222	90	14	are	be	AUX
ajfa-222	90	15	in	in	ADP
ajfa-222	90	16	the	the	DET
ajfa-222	90	17	60	60	NUM
ajfa-222	90	18	+	+	NUM
ajfa-222	90	19	age	age	NOUN
ajfa-222	90	20	bracket	bracket	NOUN
ajfa-222	90	21	and	and	CCONJ
ajfa-222	90	22	56	56	NUM
ajfa-222	90	23	%	%	NOUN
ajfa-222	90	24	of	of	ADP
ajfa-222	90	25	staff	staff	NOUN
ajfa-222	90	26	at	at	ADP
ajfa-222	90	27	case	case	NOUN
ajfa-222	90	28	3	3	NUM
ajfa-222	90	29	are	be	AUX
ajfa-222	90	30	in	in	ADP
ajfa-222	90	31	the	the	DET
ajfa-222	90	32	50	50	NUM
ajfa-222	90	33	-	-	SYM
ajfa-222	90	34	59	59	NUM
ajfa-222	90	35	age	age	NOUN
ajfa-222	90	36	bracket	bracket	NOUN
ajfa-222	90	37	.	.	PUNCT
ajfa-222	91	1	these	these	DET
ajfa-222	91	2	profiles	profile	NOUN
ajfa-222	91	3	will	will	AUX
ajfa-222	91	4	need	need	VERB
ajfa-222	91	5	to	to	PART
ajfa-222	91	6	be	be	AUX
ajfa-222	91	7	monitored	monitor	VERB
ajfa-222	91	8	carefully	carefully	ADV
ajfa-222	91	9	across	across	ADP
ajfa-222	91	10	the	the	DET
ajfa-222	91	11	sector	sector	NOUN
ajfa-222	91	12	as	as	SCONJ
ajfa-222	91	13	more	more	ADJ
ajfa-222	91	14	staff	staff	NOUN
ajfa-222	91	15	move	move	VERB
ajfa-222	91	16	into	into	ADP
ajfa-222	91	17	retirement	retirement	NOUN
ajfa-222	91	18	or	or	CCONJ
ajfa-222	91	19	elect	elect	VERB
ajfa-222	91	20	to	to	PART
ajfa-222	91	21	take	take	VERB
ajfa-222	91	22	an	an	DET
ajfa-222	91	23	early	early	ADJ
ajfa-222	91	24	voluntary	voluntary	ADJ
ajfa-222	91	25	retirement	retirement	NOUN
ajfa-222	91	26	package	package	NOUN
ajfa-222	91	27	.	.	PUNCT
ajfa-222	92	1	understanding	understand	VERB
ajfa-222	92	2	staffing	staff	VERB
ajfa-222	92	3	demographics	demographic	NOUN
ajfa-222	92	4	is	be	AUX
ajfa-222	92	5	important	important	ADJ
ajfa-222	92	6	with	with	ADP
ajfa-222	92	7	respect	respect	NOUN
ajfa-222	92	8	to	to	ADP
ajfa-222	92	9	all	all	DET
ajfa-222	92	10	accounting	accounting	NOUN
ajfa-222	92	11	subjects	subject	NOUN
ajfa-222	92	12	,	,	PUNCT
ajfa-222	92	13	but	but	CCONJ
ajfa-222	92	14	perhaps	perhaps	ADV
ajfa-222	92	15	even	even	ADV
ajfa-222	92	16	more	more	ADV
ajfa-222	92	17	so	so	ADV
ajfa-222	92	18	to	to	ADP
ajfa-222	92	19	introductory	introductory	ADJ
ajfa-222	92	20	accounting	accounting	NOUN
ajfa-222	92	21	.	.	PUNCT
ajfa-222	93	1	that	that	PRON
ajfa-222	93	2	is	be	AUX
ajfa-222	93	3	because	because	SCONJ
ajfa-222	93	4	of	of	ADP
ajfa-222	93	5	the	the	DET
ajfa-222	93	6	high	high	ADJ
ajfa-222	93	7	use	use	NOUN
ajfa-222	93	8	of	of	ADP
ajfa-222	93	9	sessional	sessional	ADJ
ajfa-222	93	10	teaching	teaching	NOUN
ajfa-222	93	11	staff	staff	NOUN
ajfa-222	93	12	in	in	ADP
ajfa-222	93	13	the	the	DET
ajfa-222	93	14	first	first	ADJ
ajfa-222	93	15	year	year	NOUN
ajfa-222	93	16	accounting	accounting	NOUN
ajfa-222	93	17	unit	unit	NOUN
ajfa-222	93	18	and	and	CCONJ
ajfa-222	93	19	the	the	DET
ajfa-222	93	20	difficulty	difficulty	NOUN
ajfa-222	93	21	of	of	ADP
ajfa-222	93	22	attracting	attract	VERB
ajfa-222	93	23	highly	highly	ADV
ajfa-222	93	24	competent	competent	ADJ
ajfa-222	93	25	staff	staff	NOUN
ajfa-222	93	26	willing	willing	ADJ
ajfa-222	93	27	to	to	PART
ajfa-222	93	28	co	co	VERB
ajfa-222	93	29	-	-	VERB
ajfa-222	93	30	ordinate	ordinate	VERB
ajfa-222	93	31	such	such	DET
ajfa-222	93	32	a	a	DET
ajfa-222	93	33	large	large	ADJ
ajfa-222	93	34	subject	subject	NOUN
ajfa-222	93	35	across	across	ADP
ajfa-222	93	36	various	various	ADJ
ajfa-222	93	37	campus	campus	NOUN
ajfa-222	93	38	locations	location	NOUN
ajfa-222	93	39	.	.	PUNCT
ajfa-222	94	1	table	table	NOUN
ajfa-222	94	2	1	1	NUM
ajfa-222	94	3	.	.	X
ajfa-222	94	4	age	age	NOUN
ajfa-222	94	5	of	of	ADP
ajfa-222	94	6	permanent	permanent	ADJ
ajfa-222	94	7	academic	academic	ADJ
ajfa-222	94	8	staff	staff	NOUN
ajfa-222	94	9	.	.	PUNCT
ajfa-222	95	1	case	case	NOUN
ajfa-222	95	2	1	1	NUM
ajfa-222	95	3	case	case	NOUN
ajfa-222	95	4	2	2	NUM
ajfa-222	95	5	case	case	NOUN
ajfa-222	95	6	3	3	NUM
ajfa-222	95	7	number	number	NOUN
ajfa-222	95	8	%	%	NOUN
ajfa-222	95	9	number	number	NOUN
ajfa-222	95	10	%	%	NOUN
ajfa-222	95	11	number	number	NOUN
ajfa-222	95	12	%	%	NOUN
ajfa-222	95	13	age	age	NOUN
ajfa-222	95	14	20	20	NUM
ajfa-222	95	15	-	-	SYM
ajfa-222	95	16	29	29	NUM
ajfa-222	95	17	0	0	NUM
ajfa-222	95	18	0	0	NUM
ajfa-222	95	19	0	0	NUM
ajfa-222	95	20	0	0	NUM
ajfa-222	95	21	3	3	NUM
ajfa-222	95	22	8	8	NUM
ajfa-222	95	23	30	30	NUM
ajfa-222	95	24	-	-	SYM
ajfa-222	95	25	39	39	NUM
ajfa-222	95	26	1	1	NUM
ajfa-222	95	27	9	9	NUM
ajfa-222	95	28	7	7	NUM
ajfa-222	95	29	24	24	NUM
ajfa-222	95	30	2	2	NUM
ajfa-222	95	31	6	6	NUM
ajfa-222	95	32	40	40	NUM
ajfa-222	95	33	-	-	SYM
ajfa-222	95	34	49	49	NUM
ajfa-222	95	35	3	3	NUM
ajfa-222	95	36	27	27	NUM
ajfa-222	95	37	11	11	NUM
ajfa-222	95	38	38	38	NUM
ajfa-222	95	39	10	10	NUM
ajfa-222	95	40	28	28	NUM
ajfa-222	95	41	50	50	NUM
ajfa-222	95	42	-	-	SYM
ajfa-222	95	43	59	59	NUM
ajfa-222	95	44	2	2	NUM
ajfa-222	95	45	18	18	NUM
ajfa-222	95	46	9	9	NUM
ajfa-222	95	47	31	31	NUM
ajfa-222	95	48	20	20	NUM
ajfa-222	95	49	56	56	NUM
ajfa-222	95	50	60	60	NUM
ajfa-222	95	51	+	+	NUM
ajfa-222	95	52	5	5	NUM
ajfa-222	95	53	46	46	NUM
ajfa-222	95	54	2	2	NUM
ajfa-222	95	55	7	7	NUM
ajfa-222	95	56	1	1	NUM
ajfa-222	95	57	2	2	NUM
ajfa-222	95	58	total	total	NOUN
ajfa-222	95	59	11	11	NUM
ajfa-222	95	60	100	100	NUM
ajfa-222	95	61	29	29	NUM
ajfa-222	95	62	100	100	NUM
ajfa-222	95	63	36	36	NUM
ajfa-222	95	64	100	100	NUM
ajfa-222	95	65	asian	asian	ADJ
ajfa-222	95	66	journal	journal	NOUN
ajfa-222	95	67	of	of	ADP
ajfa-222	95	68	finance	finance	PROPN
ajfa-222	95	69	&	&	CCONJ
ajfa-222	95	70	accounting	accounting	PROPN
ajfa-222	95	71	issn	issn	PROPN
ajfa-222	95	72	1946	1946	NUM
ajfa-222	95	73	-	-	PUNCT
ajfa-222	95	74	052x	052x	NOUN
ajfa-222	95	75	2009	2009	NUM
ajfa-222	95	76	,	,	PUNCT
ajfa-222	95	77	vol	vol	NOUN
ajfa-222	95	78	.	.	PROPN
ajfa-222	95	79	1	1	NUM
ajfa-222	95	80	,	,	PUNCT
ajfa-222	95	81	no	no	INTJ
ajfa-222	95	82	.	.	NOUN
ajfa-222	95	83	2	2	NUM
ajfa-222	95	84	:	:	PUNCT
ajfa-222	95	85	e1	e1	VERB
ajfa-222	95	86	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-222	95	87	7	7	NUM
ajfa-222	95	88	staff	staff	NOUN
ajfa-222	95	89	demographics	demographic	NOUN
ajfa-222	95	90	have	have	VERB
ajfa-222	95	91	significant	significant	ADJ
ajfa-222	95	92	implications	implication	NOUN
ajfa-222	95	93	for	for	ADP
ajfa-222	95	94	the	the	DET
ajfa-222	95	95	research	research	NOUN
ajfa-222	95	96	performance	performance	NOUN
ajfa-222	95	97	of	of	ADP
ajfa-222	95	98	the	the	DET
ajfa-222	95	99	three	three	NUM
ajfa-222	95	100	participating	participate	VERB
ajfa-222	95	101	universities	university	NOUN
ajfa-222	95	102	.	.	PUNCT
ajfa-222	96	1	each	each	PRON
ajfa-222	96	2	of	of	ADP
ajfa-222	96	3	the	the	DET
ajfa-222	96	4	three	three	NUM
ajfa-222	96	5	participating	participate	VERB
ajfa-222	96	6	university	university	NOUN
ajfa-222	96	7	departments	department	NOUN
ajfa-222	96	8	has	have	VERB
ajfa-222	96	9	a	a	DET
ajfa-222	96	10	high	high	ADJ
ajfa-222	96	11	proportion	proportion	NOUN
ajfa-222	96	12	of	of	ADP
ajfa-222	96	13	non	non	NOUN
ajfa-222	96	14	-	-	NOUN
ajfa-222	96	15	researchers	researcher	NOUN
ajfa-222	96	16	in	in	ADP
ajfa-222	96	17	their	their	PRON
ajfa-222	96	18	accounting	accounting	NOUN
ajfa-222	96	19	school	school	NOUN
ajfa-222	96	20	:	:	PUNCT
ajfa-222	96	21	86	86	NUM
ajfa-222	96	22	%	%	NOUN
ajfa-222	96	23	for	for	ADP
ajfa-222	96	24	case	case	NOUN
ajfa-222	96	25	3	3	NUM
ajfa-222	96	26	,	,	PUNCT
ajfa-222	96	27	36	36	NUM
ajfa-222	96	28	%	%	NOUN
ajfa-222	96	29	for	for	ADP
ajfa-222	96	30	case	case	NOUN
ajfa-222	96	31	1	1	NUM
ajfa-222	96	32	and	and	CCONJ
ajfa-222	96	33	35	35	NUM
ajfa-222	96	34	%	%	NOUN
ajfa-222	96	35	for	for	ADP
ajfa-222	96	36	case	case	NOUN
ajfa-222	96	37	2	2	NUM
ajfa-222	96	38	.	.	PUNCT
ajfa-222	96	39	recent	recent	ADJ
ajfa-222	96	40	literature	literature	NOUN
ajfa-222	96	41	such	such	ADJ
ajfa-222	96	42	as	as	ADP
ajfa-222	96	43	(	(	PUNCT
ajfa-222	96	44	smith	smith	PROPN
ajfa-222	96	45	,	,	PUNCT
ajfa-222	96	46	whale	whale	PROPN
ajfa-222	96	47	&	&	CCONJ
ajfa-222	96	48	noronha	noronha	NOUN
ajfa-222	96	49	,	,	PUNCT
ajfa-222	96	50	2008	2008	NUM
ajfa-222	96	51	)	)	PUNCT
ajfa-222	96	52	places	place	VERB
ajfa-222	96	53	all	all	DET
ajfa-222	96	54	three	three	NUM
ajfa-222	96	55	universities	university	NOUN
ajfa-222	96	56	in	in	ADP
ajfa-222	96	57	the	the	DET
ajfa-222	96	58	bottom	bottom	ADJ
ajfa-222	96	59	half	half	NOUN
ajfa-222	96	60	of	of	ADP
ajfa-222	96	61	the	the	DET
ajfa-222	96	62	rankings	ranking	NOUN
ajfa-222	96	63	for	for	ADP
ajfa-222	96	64	australian	australian	ADJ
ajfa-222	96	65	schools	school	NOUN
ajfa-222	96	66	of	of	ADP
ajfa-222	96	67	accounting	accounting	NOUN
ajfa-222	96	68	.	.	PUNCT
ajfa-222	97	1	the	the	DET
ajfa-222	97	2	benchmark	benchmark	NOUN
ajfa-222	97	3	data	datum	NOUN
ajfa-222	97	4	provide	provide	VERB
ajfa-222	97	5	evidence	evidence	NOUN
ajfa-222	97	6	to	to	PART
ajfa-222	97	7	explain	explain	VERB
ajfa-222	97	8	such	such	DET
ajfa-222	97	9	a	a	DET
ajfa-222	97	10	situation	situation	NOUN
ajfa-222	97	11	:	:	PUNCT
ajfa-222	97	12	a	a	DET
ajfa-222	97	13	paucity	paucity	NOUN
ajfa-222	97	14	of	of	ADP
ajfa-222	97	15	senior	senior	ADJ
ajfa-222	97	16	staff	staff	NOUN
ajfa-222	97	17	across	across	ADP
ajfa-222	97	18	all	all	DET
ajfa-222	97	19	three	three	NUM
ajfa-222	97	20	institutions	institution	NOUN
ajfa-222	97	21	,	,	PUNCT
ajfa-222	97	22	with	with	ADP
ajfa-222	97	23	case	case	NOUN
ajfa-222	97	24	3	3	NUM
ajfa-222	97	25	notable	notable	ADJ
ajfa-222	97	26	in	in	ADP
ajfa-222	97	27	having	have	VERB
ajfa-222	97	28	no	no	DET
ajfa-222	97	29	appointments	appointment	NOUN
ajfa-222	97	30	at	at	ADP
ajfa-222	97	31	professorial	professorial	ADJ
ajfa-222	97	32	levels	level	NOUN
ajfa-222	97	33	the	the	DET
ajfa-222	97	34	absence	absence	NOUN
ajfa-222	97	35	of	of	ADP
ajfa-222	97	36	experienced	experienced	ADJ
ajfa-222	97	37	researchers	researcher	NOUN
ajfa-222	97	38	in	in	ADP
ajfa-222	97	39	senior	senior	ADJ
ajfa-222	97	40	positions	position	NOUN
ajfa-222	97	41	to	to	PART
ajfa-222	97	42	lead	lead	VERB
ajfa-222	97	43	by	by	ADP
ajfa-222	97	44	example	example	NOUN
ajfa-222	97	45	,	,	PUNCT
ajfa-222	97	46	and	and	CCONJ
ajfa-222	97	47	to	to	ADP
ajfa-222	97	48	mentor	mentor	NOUN
ajfa-222	97	49	colleagues	colleague	NOUN
ajfa-222	97	50	,	,	PUNCT
ajfa-222	97	51	is	be	AUX
ajfa-222	97	52	clearly	clearly	ADV
ajfa-222	97	53	apparent	apparent	ADJ
ajfa-222	97	54	.	.	PUNCT
ajfa-222	98	1	while	while	SCONJ
ajfa-222	98	2	case	case	NOUN
ajfa-222	98	3	1	1	NUM
ajfa-222	98	4	and	and	CCONJ
ajfa-222	98	5	case	case	NOUN
ajfa-222	98	6	2	2	NUM
ajfa-222	98	7	both	both	PRON
ajfa-222	98	8	benefit	benefit	VERB
ajfa-222	98	9	from	from	ADP
ajfa-222	98	10	the	the	DET
ajfa-222	98	11	publication	publication	NOUN
ajfa-222	98	12	activities	activity	NOUN
ajfa-222	98	13	of	of	ADP
ajfa-222	98	14	a	a	DET
ajfa-222	98	15	small	small	ADJ
ajfa-222	98	16	number	number	NOUN
ajfa-222	98	17	of	of	ADP
ajfa-222	98	18	prolific	prolific	ADJ
ajfa-222	98	19	individuals	individual	NOUN
ajfa-222	98	20	at	at	ADP
ajfa-222	98	21	a	a	DET
ajfa-222	98	22	senior	senior	ADJ
ajfa-222	98	23	level	level	NOUN
ajfa-222	98	24	,	,	PUNCT
ajfa-222	98	25	in	in	ADP
ajfa-222	98	26	their	their	PRON
ajfa-222	98	27	absence	absence	NOUN
ajfa-222	98	28	,	,	PUNCT
ajfa-222	98	29	case	case	NOUN
ajfa-222	98	30	3	3	NUM
ajfa-222	98	31	performs	perform	VERB
ajfa-222	98	32	relatively	relatively	ADV
ajfa-222	98	33	poorly	poorly	ADV
ajfa-222	98	34	,	,	PUNCT
ajfa-222	98	35	and	and	CCONJ
ajfa-222	98	36	since	since	SCONJ
ajfa-222	98	37	the	the	DET
ajfa-222	98	38	supervision	supervision	NOUN
ajfa-222	98	39	of	of	ADP
ajfa-222	98	40	higher	high	ADJ
ajfa-222	98	41	degree	degree	NOUN
ajfa-222	98	42	by	by	ADP
ajfa-222	98	43	research	research	NOUN
ajfa-222	98	44	candidates	candidate	NOUN
ajfa-222	98	45	,	,	PUNCT
ajfa-222	98	46	particularly	particularly	ADV
ajfa-222	98	47	at	at	ADP
ajfa-222	98	48	doctoral	doctoral	ADJ
ajfa-222	98	49	level	level	NOUN
ajfa-222	98	50	,	,	PUNCT
ajfa-222	98	51	is	be	AUX
ajfa-222	98	52	normally	normally	ADV
ajfa-222	98	53	predominantly	predominantly	ADV
ajfa-222	98	54	undertaken	undertake	VERB
ajfa-222	98	55	by	by	ADP
ajfa-222	98	56	those	those	PRON
ajfa-222	98	57	at	at	ADP
ajfa-222	98	58	professorial	professorial	ADJ
ajfa-222	98	59	levels	level	NOUN
ajfa-222	98	60	,	,	PUNCT
ajfa-222	98	61	then	then	ADV
ajfa-222	98	62	this	this	DET
ajfa-222	98	63	impacts	impact	NOUN
ajfa-222	98	64	on	on	ADP
ajfa-222	98	65	higher	high	ADJ
ajfa-222	98	66	degree	degree	NOUN
ajfa-222	98	67	research	research	NOUN
ajfa-222	98	68	(	(	PUNCT
ajfa-222	98	69	hdr	hdr	NOUN
ajfa-222	98	70	)	)	PUNCT
ajfa-222	98	71	completions	completion	NOUN
ajfa-222	98	72	across	across	ADP
ajfa-222	98	73	the	the	DET
ajfa-222	98	74	three	three	NUM
ajfa-222	98	75	universities	university	NOUN
ajfa-222	98	76	,	,	PUNCT
ajfa-222	98	77	with	with	ADP
ajfa-222	98	78	again	again	ADV
ajfa-222	98	79	,	,	PUNCT
ajfa-222	98	80	a	a	DET
ajfa-222	98	81	relatively	relatively	ADV
ajfa-222	98	82	small	small	ADJ
ajfa-222	98	83	number	number	NOUN
ajfa-222	98	84	of	of	ADP
ajfa-222	98	85	individuals	individual	NOUN
ajfa-222	98	86	carrying	carry	VERB
ajfa-222	98	87	out	out	ADP
ajfa-222	98	88	this	this	DET
ajfa-222	98	89	activity	activity	NOUN
ajfa-222	98	90	.	.	PUNCT
ajfa-222	99	1	thus	thus	ADV
ajfa-222	99	2	,	,	PUNCT
ajfa-222	99	3	senior	senior	ADJ
ajfa-222	99	4	positions	position	NOUN
ajfa-222	99	5	appear	appear	VERB
ajfa-222	99	6	to	to	PART
ajfa-222	99	7	drive	drive	VERB
ajfa-222	99	8	research	research	NOUN
ajfa-222	99	9	performance	performance	NOUN
ajfa-222	99	10	and	and	CCONJ
ajfa-222	99	11	set	set	VERB
ajfa-222	99	12	the	the	DET
ajfa-222	99	13	appropriate	appropriate	ADJ
ajfa-222	99	14	tone	tone	NOUN
ajfa-222	99	15	for	for	ADP
ajfa-222	99	16	the	the	DET
ajfa-222	99	17	development	development	NOUN
ajfa-222	99	18	of	of	ADP
ajfa-222	99	19	a	a	DET
ajfa-222	99	20	research	research	NOUN
ajfa-222	99	21	culture	culture	NOUN
ajfa-222	99	22	,	,	PUNCT
ajfa-222	99	23	and	and	CCONJ
ajfa-222	99	24	attract	attract	VERB
ajfa-222	99	25	new	new	ADJ
ajfa-222	99	26	research	research	NOUN
ajfa-222	99	27	appointments	appointment	NOUN
ajfa-222	99	28	.	.	PUNCT
ajfa-222	100	1	all	all	DET
ajfa-222	100	2	three	three	NUM
ajfa-222	100	3	universities	university	NOUN
ajfa-222	100	4	need	need	VERB
ajfa-222	100	5	to	to	PART
ajfa-222	100	6	make	make	VERB
ajfa-222	100	7	senior	senior	ADJ
ajfa-222	100	8	appointments	appointment	NOUN
ajfa-222	100	9	of	of	ADP
ajfa-222	100	10	research	research	NOUN
ajfa-222	100	11	-	-	PUNCT
ajfa-222	100	12	active	active	ADJ
ajfa-222	100	13	individuals	individual	NOUN
ajfa-222	100	14	if	if	SCONJ
ajfa-222	100	15	their	their	PRON
ajfa-222	100	16	research	research	NOUN
ajfa-222	100	17	performance	performance	NOUN
ajfa-222	100	18	is	be	AUX
ajfa-222	100	19	to	to	PART
ajfa-222	100	20	improve	improve	VERB
ajfa-222	100	21	.	.	PUNCT
ajfa-222	101	1	the	the	DET
ajfa-222	101	2	precarious	precarious	ADJ
ajfa-222	101	3	age	age	NOUN
ajfa-222	101	4	profile	profile	NOUN
ajfa-222	101	5	of	of	ADP
ajfa-222	101	6	case	case	NOUN
ajfa-222	101	7	1	1	NUM
ajfa-222	101	8	also	also	ADV
ajfa-222	101	9	suggests	suggest	VERB
ajfa-222	101	10	that	that	SCONJ
ajfa-222	101	11	they	they	PRON
ajfa-222	101	12	need	need	VERB
ajfa-222	101	13	to	to	PART
ajfa-222	101	14	appoint	appoint	VERB
ajfa-222	101	15	younger	young	ADJ
ajfa-222	101	16	research	research	NOUN
ajfa-222	101	17	-	-	PUNCT
ajfa-222	101	18	active	active	ADJ
ajfa-222	101	19	staff	staff	NOUN
ajfa-222	101	20	.	.	PUNCT
ajfa-222	102	1	in	in	ADP
ajfa-222	102	2	this	this	DET
ajfa-222	102	3	regard	regard	NOUN
ajfa-222	102	4	,	,	PUNCT
ajfa-222	102	5	table	table	NOUN
ajfa-222	102	6	2	2	NUM
ajfa-222	102	7	highlights	highlight	NOUN
ajfa-222	102	8	that	that	PRON
ajfa-222	102	9	case	case	NOUN
ajfa-222	102	10	2	2	NUM
ajfa-222	102	11	is	be	AUX
ajfa-222	102	12	currently	currently	ADV
ajfa-222	102	13	the	the	DET
ajfa-222	102	14	stand	stand	VERB
ajfa-222	102	15	-	-	PUNCT
ajfa-222	102	16	out	out	ADP
ajfa-222	102	17	performer	performer	NOUN
ajfa-222	102	18	,	,	PUNCT
ajfa-222	102	19	with	with	ADP
ajfa-222	102	20	a	a	DET
ajfa-222	102	21	healthy	healthy	ADJ
ajfa-222	102	22	cluster	cluster	NOUN
ajfa-222	102	23	of	of	ADP
ajfa-222	102	24	young	young	ADJ
ajfa-222	102	25	academics	academic	NOUN
ajfa-222	102	26	pursuing	pursue	VERB
ajfa-222	102	27	doctoral	doctoral	ADJ
ajfa-222	102	28	qualifications	qualification	NOUN
ajfa-222	102	29	.	.	PUNCT
ajfa-222	103	1	however	however	ADV
ajfa-222	103	2	,	,	PUNCT
ajfa-222	103	3	if	if	SCONJ
ajfa-222	103	4	case	case	NOUN
ajfa-222	103	5	2	2	NUM
ajfa-222	103	6	,	,	PUNCT
ajfa-222	103	7	and	and	CCONJ
ajfa-222	103	8	to	to	ADP
ajfa-222	103	9	a	a	DET
ajfa-222	103	10	lesser	less	ADJ
ajfa-222	103	11	extent	extent	NOUN
ajfa-222	103	12	case	case	NOUN
ajfa-222	103	13	1	1	NUM
ajfa-222	103	14	and	and	CCONJ
ajfa-222	103	15	case	case	NOUN
ajfa-222	103	16	3	3	NUM
ajfa-222	103	17	,	,	PUNCT
ajfa-222	103	18	are	be	AUX
ajfa-222	103	19	to	to	PART
ajfa-222	103	20	hold	hold	VERB
ajfa-222	103	21	on	on	ADP
ajfa-222	103	22	to	to	ADP
ajfa-222	103	23	their	their	PRON
ajfa-222	103	24	active	active	ADJ
ajfa-222	103	25	,	,	PUNCT
ajfa-222	103	26	qualified	qualified	ADJ
ajfa-222	103	27	researchers	researcher	NOUN
ajfa-222	103	28	,	,	PUNCT
ajfa-222	103	29	then	then	ADV
ajfa-222	103	30	current	current	ADJ
ajfa-222	103	31	perceptions	perception	NOUN
ajfa-222	103	32	of	of	ADP
ajfa-222	103	33	their	their	PRON
ajfa-222	103	34	being	be	AUX
ajfa-222	103	35	„	„	PUNCT
ajfa-222	103	36	feeders‟	feeders‟	NOUN
ajfa-222	103	37	for	for	ADP
ajfa-222	103	38	more	more	ADV
ajfa-222	103	39	established	establish	VERB
ajfa-222	103	40	institutions	institution	NOUN
ajfa-222	103	41	in	in	ADP
ajfa-222	103	42	their	their	PRON
ajfa-222	103	43	states	state	NOUN
ajfa-222	103	44	must	must	AUX
ajfa-222	103	45	change	change	VERB
ajfa-222	103	46	.	.	PUNCT
ajfa-222	104	1	asian	asian	ADJ
ajfa-222	104	2	journal	journal	PROPN
ajfa-222	104	3	of	of	ADP
ajfa-222	104	4	finance	finance	PROPN
ajfa-222	104	5	&	&	CCONJ
ajfa-222	104	6	accounting	accounting	PROPN
ajfa-222	104	7	issn	issn	PROPN
ajfa-222	104	8	1946	1946	NUM
ajfa-222	104	9	-	-	PUNCT
ajfa-222	104	10	052x	052x	NOUN
ajfa-222	104	11	2009	2009	NUM
ajfa-222	104	12	,	,	PUNCT
ajfa-222	104	13	vol	vol	NOUN
ajfa-222	104	14	.	.	PROPN
ajfa-222	104	15	1	1	NUM
ajfa-222	104	16	,	,	PUNCT
ajfa-222	104	17	no	no	INTJ
ajfa-222	104	18	.	.	NOUN
ajfa-222	104	19	2	2	NUM
ajfa-222	104	20	:	:	PUNCT
ajfa-222	104	21	e1	e1	VERB
ajfa-222	104	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-222	104	23	8	8	NUM
ajfa-222	104	24	table	table	NOUN
ajfa-222	104	25	2	2	NUM
ajfa-222	104	26	.	.	X
ajfa-222	104	27	number	number	NOUN
ajfa-222	104	28	of	of	ADP
ajfa-222	104	29	active	active	ADJ
ajfa-222	104	30	researchers	researcher	NOUN
ajfa-222	104	31	in	in	ADP
ajfa-222	104	32	school	school	NOUN
ajfa-222	104	33	of	of	ADP
ajfa-222	104	34	accounting	accounting	NOUN
ajfa-222	104	35	,	,	PUNCT
ajfa-222	104	36	2007	2007	NUM
ajfa-222	104	37	.	.	PUNCT
ajfa-222	105	1	case	case	NOUN
ajfa-222	105	2	1	1	NUM
ajfa-222	105	3	case	case	NOUN
ajfa-222	105	4	2	2	NUM
ajfa-222	105	5	case	case	NOUN
ajfa-222	105	6	3	3	NUM
ajfa-222	105	7	number	number	NOUN
ajfa-222	105	8	%	%	NOUN
ajfa-222	105	9	number	number	NOUN
ajfa-222	105	10	%	%	NOUN
ajfa-222	105	11	number	number	NOUN
ajfa-222	105	12	%	%	NOUN
ajfa-222	105	13	active	active	ADJ
ajfa-222	105	14	/	/	SYM
ajfa-222	105	15	non	non	ADJ
ajfa-222	105	16	researchers	researcher	NOUN
ajfa-222	105	17	active	active	ADJ
ajfa-222	105	18	researchers	researcher	NOUN
ajfa-222	105	19	(	(	PUNCT
ajfa-222	105	20	enrolled	enrol	VERB
ajfa-222	105	21	in	in	ADP
ajfa-222	105	22	phd	phd	NOUN
ajfa-222	105	23	)	)	PUNCT
ajfa-222	105	24	1	1	NUM
ajfa-222	105	25	9	9	NUM
ajfa-222	105	26	12	12	NUM
ajfa-222	105	27	41	41	NUM
ajfa-222	105	28	1	1	NUM
ajfa-222	105	29	3	3	NUM
ajfa-222	105	30	active	active	ADJ
ajfa-222	105	31	researchers	researcher	NOUN
ajfa-222	105	32	(	(	PUNCT
ajfa-222	105	33	not	not	PART
ajfa-222	105	34	enrolled	enrol	VERB
ajfa-222	105	35	in	in	ADP
ajfa-222	105	36	phd	phd	NOUN
ajfa-222	105	37	)	)	PUNCT
ajfa-222	105	38	6	6	NUM
ajfa-222	105	39	55	55	NUM
ajfa-222	105	40	7	7	NUM
ajfa-222	105	41	24	24	NUM
ajfa-222	105	42	4	4	NUM
ajfa-222	105	43	11	11	NUM
ajfa-222	105	44	non	non	ADJ
ajfa-222	105	45	researchers	researcher	NOUN
ajfa-222	105	46	4	4	NUM
ajfa-222	105	47	36	36	NUM
ajfa-222	105	48	10	10	NUM
ajfa-222	105	49	35	35	NUM
ajfa-222	105	50	31	31	NUM
ajfa-222	105	51	86	86	NUM
ajfa-222	105	52	total	total	ADJ
ajfa-222	105	53	11	11	NUM
ajfa-222	105	54	100	100	NUM
ajfa-222	105	55	29	29	NUM
ajfa-222	105	56	100	100	NUM
ajfa-222	105	57	36	36	NUM
ajfa-222	105	58	100	100	NUM
ajfa-222	105	59	none	none	NOUN
ajfa-222	105	60	of	of	ADP
ajfa-222	105	61	the	the	DET
ajfa-222	105	62	three	three	NUM
ajfa-222	105	63	universities	university	NOUN
ajfa-222	105	64	made	make	VERB
ajfa-222	105	65	significant	significant	ADJ
ajfa-222	105	66	use	use	NOUN
ajfa-222	105	67	of	of	ADP
ajfa-222	105	68	contract	contract	NOUN
ajfa-222	105	69	staff	staff	NOUN
ajfa-222	105	70	,	,	PUNCT
ajfa-222	105	71	though	though	SCONJ
ajfa-222	105	72	between	between	ADP
ajfa-222	105	73	22	22	NUM
ajfa-222	105	74	%	%	NOUN
ajfa-222	105	75	and	and	CCONJ
ajfa-222	105	76	31	31	NUM
ajfa-222	105	77	%	%	NOUN
ajfa-222	105	78	of	of	ADP
ajfa-222	105	79	staff	staff	NOUN
ajfa-222	105	80	were	be	AUX
ajfa-222	105	81	employed	employ	VERB
ajfa-222	105	82	on	on	ADP
ajfa-222	105	83	a	a	DET
ajfa-222	105	84	sessional	sessional	ADJ
ajfa-222	105	85	(	(	PUNCT
ajfa-222	105	86	casual	casual	ADJ
ajfa-222	105	87	)	)	PUNCT
ajfa-222	105	88	basis	basis	NOUN
ajfa-222	105	89	.	.	PUNCT
ajfa-222	106	1	although	although	SCONJ
ajfa-222	106	2	this	this	DET
ajfa-222	106	3	percentage	percentage	NOUN
ajfa-222	106	4	of	of	ADP
ajfa-222	106	5	sessional	sessional	ADJ
ajfa-222	106	6	staff	staff	NOUN
ajfa-222	106	7	does	do	AUX
ajfa-222	106	8	not	not	PART
ajfa-222	106	9	appear	appear	VERB
ajfa-222	106	10	remarkably	remarkably	ADV
ajfa-222	106	11	high	high	ADJ
ajfa-222	106	12	,	,	PUNCT
ajfa-222	106	13	it	it	PRON
ajfa-222	106	14	may	may	AUX
ajfa-222	106	15	convert	convert	VERB
ajfa-222	106	16	to	to	ADP
ajfa-222	106	17	a	a	DET
ajfa-222	106	18	high	high	ADJ
ajfa-222	106	19	number	number	NOUN
ajfa-222	106	20	of	of	ADP
ajfa-222	106	21	sessional	sessional	ADJ
ajfa-222	106	22	staff	staff	NOUN
ajfa-222	106	23	concentrated	concentrate	VERB
ajfa-222	106	24	in	in	ADP
ajfa-222	106	25	one	one	NUM
ajfa-222	106	26	place	place	NOUN
ajfa-222	106	27	.	.	PUNCT
ajfa-222	107	1	this	this	PRON
ajfa-222	107	2	proved	prove	VERB
ajfa-222	107	3	to	to	PART
ajfa-222	107	4	be	be	AUX
ajfa-222	107	5	the	the	DET
ajfa-222	107	6	situation	situation	NOUN
ajfa-222	107	7	for	for	ADP
ajfa-222	107	8	both	both	DET
ajfa-222	107	9	case	case	NOUN
ajfa-222	107	10	3	3	NUM
ajfa-222	107	11	and	and	CCONJ
ajfa-222	107	12	case	case	NOUN
ajfa-222	107	13	2	2	NUM
ajfa-222	107	14	,	,	PUNCT
ajfa-222	107	15	with	with	ADP
ajfa-222	107	16	respectively	respectively	ADV
ajfa-222	107	17	30	30	NUM
ajfa-222	107	18	and	and	CCONJ
ajfa-222	107	19	40	40	NUM
ajfa-222	107	20	sessional	sessional	ADJ
ajfa-222	107	21	staff	staff	NOUN
ajfa-222	107	22	commonly	commonly	ADV
ajfa-222	107	23	involved	involve	VERB
ajfa-222	107	24	each	each	DET
ajfa-222	107	25	semester	semester	NOUN
ajfa-222	107	26	in	in	ADP
ajfa-222	107	27	the	the	DET
ajfa-222	107	28	teaching	teaching	NOUN
ajfa-222	107	29	of	of	ADP
ajfa-222	107	30	their	their	PRON
ajfa-222	107	31	first	first	ADJ
ajfa-222	107	32	-	-	PUNCT
ajfa-222	107	33	year	year	NOUN
ajfa-222	107	34	accounting	accounting	NOUN
ajfa-222	107	35	unit	unit	NOUN
ajfa-222	107	36	.	.	PUNCT
ajfa-222	108	1	these	these	DET
ajfa-222	108	2	numbers	number	NOUN
ajfa-222	108	3	have	have	VERB
ajfa-222	108	4	serious	serious	ADJ
ajfa-222	108	5	implications	implication	NOUN
ajfa-222	108	6	for	for	ADP
ajfa-222	108	7	students	student	NOUN
ajfa-222	108	8	who	who	PRON
ajfa-222	108	9	require	require	VERB
ajfa-222	108	10	access	access	NOUN
ajfa-222	108	11	to	to	ADP
ajfa-222	108	12	staff	staff	NOUN
ajfa-222	108	13	members	member	NOUN
ajfa-222	108	14	for	for	ADP
ajfa-222	108	15	consultation	consultation	NOUN
ajfa-222	108	16	,	,	PUNCT
ajfa-222	108	17	as	as	ADV
ajfa-222	108	18	well	well	ADV
ajfa-222	108	19	as	as	ADP
ajfa-222	108	20	for	for	ADP
ajfa-222	108	21	the	the	DET
ajfa-222	108	22	timeliness	timeliness	NOUN
ajfa-222	108	23	of	of	ADP
ajfa-222	108	24	reporting	reporting	NOUN
ajfa-222	108	25	between	between	ADP
ajfa-222	108	26	sessional	sessional	ADJ
ajfa-222	108	27	and	and	CCONJ
ajfa-222	108	28	permanent	permanent	ADJ
ajfa-222	108	29	staff	staff	NOUN
ajfa-222	108	30	,	,	PUNCT
ajfa-222	108	31	and	and	CCONJ
ajfa-222	108	32	ensuring	ensure	VERB
ajfa-222	108	33	consistency	consistency	NOUN
ajfa-222	108	34	of	of	ADP
ajfa-222	108	35	presentation	presentation	NOUN
ajfa-222	108	36	to	to	ADP
ajfa-222	108	37	students	student	NOUN
ajfa-222	108	38	across	across	ADP
ajfa-222	108	39	the	the	DET
ajfa-222	108	40	various	various	ADJ
ajfa-222	108	41	sessional	sessional	ADJ
ajfa-222	108	42	staff	staff	NOUN
ajfa-222	108	43	teaching	teach	VERB
ajfa-222	108	44	across	across	ADP
ajfa-222	108	45	different	different	ADJ
ajfa-222	108	46	campuses	campus	NOUN
ajfa-222	108	47	.	.	PUNCT
ajfa-222	109	1	in	in	ADP
ajfa-222	109	2	such	such	ADJ
ajfa-222	109	3	situations	situation	NOUN
ajfa-222	109	4	the	the	DET
ajfa-222	109	5	management	management	NOUN
ajfa-222	109	6	of	of	ADP
ajfa-222	109	7	the	the	DET
ajfa-222	109	8	unit	unit	NOUN
ajfa-222	109	9	becomes	become	VERB
ajfa-222	109	10	problematic	problematic	ADJ
ajfa-222	109	11	as	as	SCONJ
ajfa-222	109	12	there	there	PRON
ajfa-222	109	13	was	be	VERB
ajfa-222	109	14	evidence	evidence	NOUN
ajfa-222	109	15	from	from	ADP
ajfa-222	109	16	case	case	NOUN
ajfa-222	109	17	3	3	NUM
ajfa-222	109	18	of	of	ADP
ajfa-222	109	19	the	the	DET
ajfa-222	109	20	unit	unit	NOUN
ajfa-222	109	21	co	co	AUX
ajfa-222	109	22	-	-	PROPN
ajfa-222	109	23	ordinator	ordinator	PROPN
ajfa-222	109	24	being	be	AUX
ajfa-222	109	25	forced	force	VERB
ajfa-222	109	26	to	to	PART
ajfa-222	109	27	prepare	prepare	VERB
ajfa-222	109	28	and	and	CCONJ
ajfa-222	109	29	distribute	distribute	VERB
ajfa-222	109	30	detailed	detailed	ADJ
ajfa-222	109	31	lesson	lesson	NOUN
ajfa-222	109	32	plans	plan	NOUN
ajfa-222	109	33	to	to	PART
ajfa-222	109	34	tutorial	tutorial	VERB
ajfa-222	109	35	staff	staff	NOUN
ajfa-222	109	36	to	to	PART
ajfa-222	109	37	maintain	maintain	VERB
ajfa-222	109	38	a	a	DET
ajfa-222	109	39	semblance	semblance	NOUN
ajfa-222	109	40	of	of	ADP
ajfa-222	109	41	consistency	consistency	NOUN
ajfa-222	109	42	of	of	ADP
ajfa-222	109	43	delivery	delivery	NOUN
ajfa-222	109	44	.	.	PUNCT
ajfa-222	110	1	disturbingly	disturbingly	ADV
ajfa-222	110	2	,	,	PUNCT
ajfa-222	110	3	some	some	DET
ajfa-222	110	4	accounting	accounting	NOUN
ajfa-222	110	5	subjects	subject	NOUN
ajfa-222	110	6	(	(	PUNCT
ajfa-222	110	7	though	though	SCONJ
ajfa-222	110	8	not	not	PART
ajfa-222	110	9	accounting	account	VERB
ajfa-222	110	10	1	1	NUM
ajfa-222	110	11	)	)	PUNCT
ajfa-222	110	12	were	be	AUX
ajfa-222	110	13	co	co	VERB
ajfa-222	110	14	-	-	VERB
ajfa-222	110	15	ordinated	ordinated	ADJ
ajfa-222	110	16	entirely	entirely	ADV
ajfa-222	110	17	by	by	ADP
ajfa-222	110	18	sessional	sessional	ADJ
ajfa-222	110	19	staff	staff	NOUN
ajfa-222	110	20	,	,	PUNCT
ajfa-222	110	21	with	with	ADP
ajfa-222	110	22	implications	implication	NOUN
ajfa-222	110	23	for	for	ADP
ajfa-222	110	24	the	the	DET
ajfa-222	110	25	management	management	NOUN
ajfa-222	110	26	approaches	approach	VERB
ajfa-222	110	27	necessary	necessary	ADJ
ajfa-222	110	28	to	to	PART
ajfa-222	110	29	ensure	ensure	VERB
ajfa-222	110	30	appropriate	appropriate	ADJ
ajfa-222	110	31	levels	level	NOUN
ajfa-222	110	32	of	of	ADP
ajfa-222	110	33	teaching	teaching	NOUN
ajfa-222	110	34	and	and	CCONJ
ajfa-222	110	35	learning	learn	VERB
ajfa-222	110	36	outcomes	outcome	NOUN
ajfa-222	110	37	.	.	PUNCT
ajfa-222	111	1	a	a	DET
ajfa-222	111	2	significant	significant	ADJ
ajfa-222	111	3	difference	difference	NOUN
ajfa-222	111	4	existed	exist	VERB
ajfa-222	111	5	in	in	ADP
ajfa-222	111	6	the	the	DET
ajfa-222	111	7	proportions	proportion	NOUN
ajfa-222	111	8	of	of	ADP
ajfa-222	111	9	mature	mature	ADJ
ajfa-222	111	10	age	age	NOUN
ajfa-222	111	11	students	student	NOUN
ajfa-222	111	12	,	,	PUNCT
ajfa-222	111	13	relative	relative	ADJ
ajfa-222	111	14	to	to	ADP
ajfa-222	111	15	school	school	NOUN
ajfa-222	111	16	leavers	leaver	NOUN
ajfa-222	111	17	,	,	PUNCT
ajfa-222	111	18	in	in	ADP
ajfa-222	111	19	the	the	DET
ajfa-222	111	20	student	student	NOUN
ajfa-222	111	21	cohort	cohort	NOUN
ajfa-222	111	22	of	of	ADP
ajfa-222	111	23	accounting	accounting	NOUN
ajfa-222	111	24	students	student	NOUN
ajfa-222	111	25	.	.	PUNCT
ajfa-222	112	1	in	in	ADP
ajfa-222	112	2	case	case	NOUN
ajfa-222	112	3	1	1	NUM
ajfa-222	112	4	,	,	PUNCT
ajfa-222	112	5	80	80	NUM
ajfa-222	112	6	%	%	NOUN
ajfa-222	112	7	of	of	ADP
ajfa-222	112	8	students	student	NOUN
ajfa-222	112	9	were	be	AUX
ajfa-222	112	10	mature	mature	ADJ
ajfa-222	112	11	-	-	PUNCT
ajfa-222	112	12	age	age	NOUN
ajfa-222	112	13	compared	compare	VERB
ajfa-222	112	14	with	with	ADP
ajfa-222	112	15	48	48	NUM
ajfa-222	112	16	%	%	NOUN
ajfa-222	112	17	for	for	ADP
ajfa-222	112	18	case	case	NOUN
ajfa-222	112	19	3	3	NUM
ajfa-222	112	20	and	and	CCONJ
ajfa-222	112	21	42	42	NUM
ajfa-222	112	22	%	%	NOUN
ajfa-222	112	23	for	for	ADP
ajfa-222	112	24	case	case	NOUN
ajfa-222	112	25	2	2	NUM
ajfa-222	112	26	.	.	PUNCT
ajfa-222	112	27	given	give	VERB
ajfa-222	112	28	the	the	DET
ajfa-222	112	29	national	national	ADJ
ajfa-222	112	30	trend	trend	NOUN
ajfa-222	112	31	of	of	ADP
ajfa-222	112	32	a	a	DET
ajfa-222	112	33	declining	decline	VERB
ajfa-222	112	34	percentage	percentage	NOUN
ajfa-222	112	35	of	of	ADP
ajfa-222	112	36	school	school	NOUN
ajfa-222	112	37	leavers	leaver	NOUN
ajfa-222	112	38	undertaking	undertake	VERB
ajfa-222	112	39	a	a	DET
ajfa-222	112	40	higher	high	ADJ
ajfa-222	112	41	education	education	NOUN
ajfa-222	112	42	qualification	qualification	NOUN
ajfa-222	112	43	,	,	PUNCT
ajfa-222	112	44	these	these	DET
ajfa-222	112	45	statistics	statistic	NOUN
ajfa-222	112	46	indicate	indicate	VERB
ajfa-222	112	47	that	that	SCONJ
ajfa-222	112	48	more	more	ADJ
ajfa-222	112	49	resources	resource	NOUN
ajfa-222	112	50	may	may	AUX
ajfa-222	112	51	need	need	VERB
ajfa-222	112	52	to	to	PART
ajfa-222	112	53	be	be	AUX
ajfa-222	112	54	directed	direct	VERB
ajfa-222	112	55	towards	towards	ADP
ajfa-222	112	56	this	this	DET
ajfa-222	112	57	mature	mature	ADJ
ajfa-222	112	58	-	-	PUNCT
ajfa-222	112	59	age	age	NOUN
ajfa-222	112	60	group	group	NOUN
ajfa-222	112	61	to	to	PART
ajfa-222	112	62	meet	meet	VERB
ajfa-222	112	63	these	these	DET
ajfa-222	112	64	challenges	challenge	NOUN
ajfa-222	112	65	.	.	PUNCT
ajfa-222	113	1	4.2	4.2	NUM
ajfa-222	113	2	first	first	ADJ
ajfa-222	113	3	year	year	NOUN
ajfa-222	113	4	accounting	accounting	NOUN
ajfa-222	113	5	demographics	demographic	NOUN
ajfa-222	113	6	data	datum	NOUN
ajfa-222	113	7	from	from	ADP
ajfa-222	113	8	table	table	NOUN
ajfa-222	113	9	3	3	NUM
ajfa-222	113	10	demonstrate	demonstrate	VERB
ajfa-222	113	11	that	that	SCONJ
ajfa-222	113	12	significant	significant	ADJ
ajfa-222	113	13	numbers	number	NOUN
ajfa-222	113	14	of	of	ADP
ajfa-222	113	15	mature	mature	ADJ
ajfa-222	113	16	age	age	NOUN
ajfa-222	113	17	students	student	NOUN
ajfa-222	113	18	may	may	AUX
ajfa-222	113	19	be	be	AUX
ajfa-222	113	20	returning	return	VERB
ajfa-222	113	21	to	to	ADP
ajfa-222	113	22	formal	formal	ADJ
ajfa-222	113	23	study	study	NOUN
ajfa-222	113	24	after	after	ADP
ajfa-222	113	25	an	an	DET
ajfa-222	113	26	absence	absence	NOUN
ajfa-222	113	27	from	from	ADP
ajfa-222	113	28	a	a	DET
ajfa-222	113	29	structured	structured	ADJ
ajfa-222	113	30	learning	learning	NOUN
ajfa-222	113	31	environment	environment	NOUN
ajfa-222	113	32	.	.	PUNCT
ajfa-222	114	1	the	the	DET
ajfa-222	114	2	needs	need	NOUN
ajfa-222	114	3	of	of	ADP
ajfa-222	114	4	these	these	DET
ajfa-222	114	5	students	student	NOUN
ajfa-222	114	6	may	may	AUX
ajfa-222	114	7	differ	differ	VERB
ajfa-222	114	8	markedly	markedly	ADV
ajfa-222	114	9	from	from	ADP
ajfa-222	114	10	school	school	NOUN
ajfa-222	114	11	leavers	leaver	NOUN
ajfa-222	114	12	.	.	PUNCT
ajfa-222	115	1	careful	careful	ADJ
ajfa-222	115	2	management	management	NOUN
ajfa-222	115	3	of	of	ADP
ajfa-222	115	4	this	this	DET
ajfa-222	115	5	group	group	NOUN
ajfa-222	115	6	would	would	AUX
ajfa-222	115	7	be	be	AUX
ajfa-222	115	8	required	require	VERB
ajfa-222	115	9	to	to	PART
ajfa-222	115	10	minimise	minimise	VERB
ajfa-222	115	11	a	a	DET
ajfa-222	115	12	asian	asian	ADJ
ajfa-222	115	13	journal	journal	NOUN
ajfa-222	115	14	of	of	ADP
ajfa-222	115	15	finance	finance	PROPN
ajfa-222	115	16	&	&	CCONJ
ajfa-222	115	17	accounting	accounting	PROPN
ajfa-222	115	18	issn	issn	PROPN
ajfa-222	115	19	1946	1946	NUM
ajfa-222	115	20	-	-	PUNCT
ajfa-222	115	21	052x	052x	NOUN
ajfa-222	115	22	2009	2009	NUM
ajfa-222	115	23	,	,	PUNCT
ajfa-222	115	24	vol	vol	NOUN
ajfa-222	115	25	.	.	PROPN
ajfa-222	116	1	1	1	NUM
ajfa-222	116	2	,	,	PUNCT
ajfa-222	116	3	no	no	INTJ
ajfa-222	116	4	.	.	NOUN
ajfa-222	116	5	2	2	NUM
ajfa-222	116	6	:	:	PUNCT
ajfa-222	116	7	e1	e1	VERB
ajfa-222	116	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-222	116	9	9	9	NUM
ajfa-222	116	10	potential	potential	ADJ
ajfa-222	116	11	large	large	ADJ
ajfa-222	116	12	attrition	attrition	NOUN
ajfa-222	116	13	rate	rate	NOUN
ajfa-222	116	14	.	.	PUNCT
ajfa-222	117	1	conversely	conversely	ADV
ajfa-222	117	2	,	,	PUNCT
ajfa-222	117	3	there	there	PRON
ajfa-222	117	4	are	be	VERB
ajfa-222	117	5	significant	significant	ADJ
ajfa-222	117	6	potential	potential	ADJ
ajfa-222	117	7	benefits	benefit	NOUN
ajfa-222	117	8	for	for	ADP
ajfa-222	117	9	students	student	NOUN
ajfa-222	117	10	as	as	ADP
ajfa-222	117	11	a	a	DET
ajfa-222	117	12	whole	whole	NOUN
ajfa-222	117	13	if	if	SCONJ
ajfa-222	117	14	the	the	DET
ajfa-222	117	15	curriculum	curriculum	NOUN
ajfa-222	117	16	and	and	CCONJ
ajfa-222	117	17	teaching	teach	VERB
ajfa-222	117	18	style	style	NOUN
ajfa-222	117	19	harnesses	harness	NOUN
ajfa-222	117	20	the	the	DET
ajfa-222	117	21	work	work	NOUN
ajfa-222	117	22	/	/	SYM
ajfa-222	117	23	life	life	NOUN
ajfa-222	117	24	experiences	experience	NOUN
ajfa-222	117	25	of	of	ADP
ajfa-222	117	26	this	this	DET
ajfa-222	117	27	mature	mature	ADJ
ajfa-222	117	28	-	-	PUNCT
ajfa-222	117	29	age	age	NOUN
ajfa-222	117	30	cohort	cohort	NOUN
ajfa-222	117	31	.	.	PUNCT
ajfa-222	118	1	external	external	ADJ
ajfa-222	118	2	students	student	NOUN
ajfa-222	118	3	are	be	AUX
ajfa-222	118	4	very	very	ADV
ajfa-222	118	5	small	small	ADJ
ajfa-222	118	6	in	in	ADP
ajfa-222	118	7	number	number	NOUN
ajfa-222	118	8	throughout	throughout	ADV
ajfa-222	118	9	,	,	PUNCT
ajfa-222	118	10	but	but	CCONJ
ajfa-222	118	11	all	all	DET
ajfa-222	118	12	universities	university	NOUN
ajfa-222	118	13	had	have	VERB
ajfa-222	118	14	a	a	DET
ajfa-222	118	15	significant	significant	ADJ
ajfa-222	118	16	proportion	proportion	NOUN
ajfa-222	118	17	of	of	ADP
ajfa-222	118	18	mature	mature	ADJ
ajfa-222	118	19	-	-	PUNCT
ajfa-222	118	20	age	age	NOUN
ajfa-222	118	21	students	student	NOUN
ajfa-222	118	22	(	(	PUNCT
ajfa-222	118	23	relative	relative	ADJ
ajfa-222	118	24	to	to	ADP
ajfa-222	118	25	school	school	NOUN
ajfa-222	118	26	leavers	leaver	NOUN
ajfa-222	118	27	)	)	PUNCT
ajfa-222	118	28	.	.	PUNCT
ajfa-222	119	1	these	these	DET
ajfa-222	119	2	demographics	demographic	NOUN
ajfa-222	119	3	in	in	ADP
ajfa-222	119	4	the	the	DET
ajfa-222	119	5	first	first	ADJ
ajfa-222	119	6	year	year	NOUN
ajfa-222	119	7	unit	unit	NOUN
ajfa-222	119	8	indicate	indicate	VERB
ajfa-222	119	9	the	the	DET
ajfa-222	119	10	complexity	complexity	NOUN
ajfa-222	119	11	of	of	ADP
ajfa-222	119	12	teaching	teach	VERB
ajfa-222	119	13	a	a	DET
ajfa-222	119	14	first	first	ADJ
ajfa-222	119	15	year	year	NOUN
ajfa-222	119	16	unit	unit	NOUN
ajfa-222	119	17	since	since	SCONJ
ajfa-222	119	18	a	a	DET
ajfa-222	119	19	significant	significant	ADJ
ajfa-222	119	20	number	number	NOUN
ajfa-222	119	21	of	of	ADP
ajfa-222	119	22	students	student	NOUN
ajfa-222	119	23	will	will	AUX
ajfa-222	119	24	not	not	PART
ajfa-222	119	25	have	have	VERB
ajfa-222	119	26	english	english	PROPN
ajfa-222	119	27	as	as	ADP
ajfa-222	119	28	their	their	PRON
ajfa-222	119	29	first	first	ADJ
ajfa-222	119	30	language	language	NOUN
ajfa-222	119	31	and	and	CCONJ
ajfa-222	119	32	an	an	DET
ajfa-222	119	33	even	even	ADV
ajfa-222	119	34	larger	large	ADJ
ajfa-222	119	35	proportion	proportion	NOUN
ajfa-222	119	36	may	may	AUX
ajfa-222	119	37	be	be	AUX
ajfa-222	119	38	returning	return	VERB
ajfa-222	119	39	to	to	PART
ajfa-222	119	40	study	study	VERB
ajfa-222	119	41	after	after	ADP
ajfa-222	119	42	a	a	DET
ajfa-222	119	43	significant	significant	ADJ
ajfa-222	119	44	time	time	NOUN
ajfa-222	119	45	lag	lag	NOUN
ajfa-222	119	46	.	.	PUNCT
ajfa-222	120	1	when	when	SCONJ
ajfa-222	120	2	combined	combine	VERB
ajfa-222	120	3	with	with	ADP
ajfa-222	120	4	the	the	DET
ajfa-222	120	5	problems	problem	NOUN
ajfa-222	120	6	referred	refer	VERB
ajfa-222	120	7	to	to	ADP
ajfa-222	120	8	above	above	ADV
ajfa-222	120	9	with	with	ADP
ajfa-222	120	10	sessional	sessional	ADJ
ajfa-222	120	11	staffing	staffing	NOUN
ajfa-222	120	12	,	,	PUNCT
ajfa-222	120	13	notably	notably	ADV
ajfa-222	120	14	lack	lack	NOUN
ajfa-222	120	15	of	of	ADP
ajfa-222	120	16	student	student	NOUN
ajfa-222	120	17	access	access	NOUN
ajfa-222	120	18	and	and	CCONJ
ajfa-222	120	19	absence	absence	NOUN
ajfa-222	120	20	of	of	ADP
ajfa-222	120	21	consistency	consistency	NOUN
ajfa-222	120	22	,	,	PUNCT
ajfa-222	120	23	then	then	ADV
ajfa-222	120	24	language	language	NOUN
ajfa-222	120	25	and	and	CCONJ
ajfa-222	120	26	confidence	confidence	NOUN
ajfa-222	120	27	problems	problem	NOUN
ajfa-222	120	28	will	will	AUX
ajfa-222	120	29	likely	likely	ADV
ajfa-222	120	30	pose	pose	VERB
ajfa-222	120	31	additional	additional	ADJ
ajfa-222	120	32	pressures	pressure	NOUN
ajfa-222	120	33	on	on	ADP
ajfa-222	120	34	the	the	DET
ajfa-222	120	35	student	student	NOUN
ajfa-222	120	36	cohort	cohort	NOUN
ajfa-222	120	37	,	,	PUNCT
ajfa-222	120	38	affecting	affect	VERB
ajfa-222	120	39	the	the	DET
ajfa-222	120	40	confidence	confidence	NOUN
ajfa-222	120	41	of	of	ADP
ajfa-222	120	42	the	the	DET
ajfa-222	120	43	students	student	NOUN
ajfa-222	120	44	and	and	CCONJ
ajfa-222	120	45	retention	retention	NOUN
ajfa-222	120	46	rates	rate	NOUN
ajfa-222	120	47	.	.	PUNCT
ajfa-222	121	1	table	table	NOUN
ajfa-222	121	2	3	3	NUM
ajfa-222	121	3	.	.	X
ajfa-222	121	4	number	number	NOUN
ajfa-222	121	5	of	of	ADP
ajfa-222	121	6	mature	mature	ADJ
ajfa-222	121	7	-	-	PUNCT
ajfa-222	121	8	age	age	NOUN
ajfa-222	121	9	students	student	NOUN
ajfa-222	121	10	in	in	ADP
ajfa-222	121	11	first	first	ADJ
ajfa-222	121	12	year	year	NOUN
ajfa-222	121	13	accounting	accounting	NOUN
ajfa-222	121	14	unit	unit	NOUN
ajfa-222	121	15	case	case	NOUN
ajfa-222	121	16	1	1	NUM
ajfa-222	121	17	case	case	NOUN
ajfa-222	121	18	2	2	NUM
ajfa-222	121	19	case	case	NOUN
ajfa-222	121	20	3	3	NUM
ajfa-222	121	21	number	number	NOUN
ajfa-222	121	22	%	%	NOUN
ajfa-222	121	23	number	number	NOUN
ajfa-222	121	24	%	%	NOUN
ajfa-222	121	25	number	number	NOUN
ajfa-222	121	26	%	%	NOUN
ajfa-222	121	27	mature	mature	ADJ
ajfa-222	121	28	-	-	PUNCT
ajfa-222	121	29	age	age	NOUN
ajfa-222	121	30	98	98	NUM
ajfa-222	121	31	38	38	NUM
ajfa-222	121	32	577	577	NUM
ajfa-222	121	33	62	62	NUM
ajfa-222	121	34	516	516	NUM
ajfa-222	121	35	44	44	NUM
ajfa-222	121	36	school	school	NOUN
ajfa-222	121	37	leaver	leaver	NOUN
ajfa-222	121	38	158	158	NUM
ajfa-222	121	39	62	62	NUM
ajfa-222	121	40	356	356	NUM
ajfa-222	121	41	38	38	NUM
ajfa-222	121	42	656	656	NUM
ajfa-222	121	43	56	56	NUM
ajfa-222	121	44	total	total	ADJ
ajfa-222	121	45	students	student	NOUN
ajfa-222	121	46	256	256	NUM
ajfa-222	121	47	100	100	NUM
ajfa-222	121	48	933	933	NUM
ajfa-222	121	49	*	*	SYM
ajfa-222	121	50	100	100	NUM
ajfa-222	121	51	1,172	1,172	NUM
ajfa-222	121	52	100	100	NUM
ajfa-222	121	53	*	*	PUNCT
ajfa-222	121	54	includes	include	VERB
ajfa-222	121	55	onshore	onshore	ADJ
ajfa-222	121	56	students	student	NOUN
ajfa-222	121	57	only	only	ADV
ajfa-222	121	58	.	.	PUNCT
ajfa-222	122	1	4.3	4.3	NUM
ajfa-222	122	2	course	course	NOUN
ajfa-222	122	3	content	content	NOUN
ajfa-222	122	4	:	:	PUNCT
ajfa-222	122	5	first	first	ADJ
ajfa-222	122	6	year	year	NOUN
ajfa-222	122	7	accounting	accounting	NOUN
ajfa-222	122	8	unit	unit	NOUN
ajfa-222	122	9	the	the	DET
ajfa-222	122	10	objectives	objective	NOUN
ajfa-222	122	11	and	and	CCONJ
ajfa-222	122	12	desired	desire	VERB
ajfa-222	122	13	outcomes	outcome	NOUN
ajfa-222	122	14	from	from	ADP
ajfa-222	122	15	each	each	PRON
ajfa-222	122	16	of	of	ADP
ajfa-222	122	17	the	the	DET
ajfa-222	122	18	three	three	NUM
ajfa-222	122	19	courses	course	NOUN
ajfa-222	122	20	are	be	AUX
ajfa-222	122	21	similar	similar	ADJ
ajfa-222	122	22	,	,	PUNCT
ajfa-222	122	23	with	with	ADP
ajfa-222	122	24	the	the	DET
ajfa-222	122	25	major	major	ADJ
ajfa-222	122	26	focus	focus	NOUN
ajfa-222	122	27	of	of	ADP
ajfa-222	122	28	each	each	DET
ajfa-222	122	29	unit	unit	NOUN
ajfa-222	122	30	being	be	AUX
ajfa-222	122	31	in	in	ADP
ajfa-222	122	32	the	the	DET
ajfa-222	122	33	areas	area	NOUN
ajfa-222	122	34	of	of	ADP
ajfa-222	122	35	preparation	preparation	NOUN
ajfa-222	122	36	and	and	CCONJ
ajfa-222	122	37	interpretation	interpretation	NOUN
ajfa-222	122	38	of	of	ADP
ajfa-222	122	39	basic	basic	ADJ
ajfa-222	122	40	financial	financial	ADJ
ajfa-222	122	41	information	information	NOUN
ajfa-222	122	42	.	.	PUNCT
ajfa-222	123	1	all	all	DET
ajfa-222	123	2	three	three	NUM
ajfa-222	123	3	units	unit	NOUN
ajfa-222	123	4	have	have	VERB
ajfa-222	123	5	a	a	DET
ajfa-222	123	6	mix	mix	NOUN
ajfa-222	123	7	of	of	ADP
ajfa-222	123	8	financial	financial	ADJ
ajfa-222	123	9	accounting	accounting	NOUN
ajfa-222	123	10	and	and	CCONJ
ajfa-222	123	11	management	management	NOUN
ajfa-222	123	12	accounting	account	VERB
ajfa-222	123	13	with	with	ADP
ajfa-222	123	14	case	case	NOUN
ajfa-222	123	15	2	2	NUM
ajfa-222	123	16	and	and	CCONJ
ajfa-222	123	17	case	case	NOUN
ajfa-222	123	18	3	3	NUM
ajfa-222	123	19	spending	spend	VERB
ajfa-222	123	20	three	three	NUM
ajfa-222	123	21	weeks	week	NOUN
ajfa-222	123	22	on	on	ADP
ajfa-222	123	23	management	management	NOUN
ajfa-222	123	24	accounting	accounting	NOUN
ajfa-222	123	25	topics	topic	NOUN
ajfa-222	123	26	whilst	whilst	SCONJ
ajfa-222	123	27	case	case	NOUN
ajfa-222	123	28	1	1	NUM
ajfa-222	123	29	spend	spend	VERB
ajfa-222	123	30	only	only	ADV
ajfa-222	123	31	two	two	NUM
ajfa-222	123	32	weeks	week	NOUN
ajfa-222	123	33	on	on	ADP
ajfa-222	123	34	this	this	DET
ajfa-222	123	35	area	area	NOUN
ajfa-222	123	36	.	.	PUNCT
ajfa-222	124	1	the	the	DET
ajfa-222	124	2	remainder	remainder	NOUN
ajfa-222	124	3	of	of	ADP
ajfa-222	124	4	the	the	DET
ajfa-222	124	5	course	course	NOUN
ajfa-222	124	6	focuses	focus	VERB
ajfa-222	124	7	on	on	ADP
ajfa-222	124	8	topics	topic	NOUN
ajfa-222	124	9	related	relate	VERB
ajfa-222	124	10	to	to	ADP
ajfa-222	124	11	financial	financial	ADJ
ajfa-222	124	12	accounting	accounting	NOUN
ajfa-222	124	13	with	with	ADP
ajfa-222	124	14	some	some	DET
ajfa-222	124	15	minor	minor	ADJ
ajfa-222	124	16	variations	variation	NOUN
ajfa-222	124	17	but	but	CCONJ
ajfa-222	124	18	significantly	significantly	ADV
ajfa-222	124	19	,	,	PUNCT
ajfa-222	124	20	none	none	NOUN
ajfa-222	124	21	of	of	ADP
ajfa-222	124	22	the	the	DET
ajfa-222	124	23	three	three	NUM
ajfa-222	124	24	courses	course	NOUN
ajfa-222	124	25	focus	focus	VERB
ajfa-222	124	26	on	on	ADP
ajfa-222	124	27	the	the	DET
ajfa-222	124	28	concept	concept	NOUN
ajfa-222	124	29	of	of	ADP
ajfa-222	124	30	debits	debit	NOUN
ajfa-222	124	31	and	and	CCONJ
ajfa-222	124	32	credits	credit	NOUN
ajfa-222	124	33	.	.	PUNCT
ajfa-222	125	1	this	this	PRON
ajfa-222	125	2	reflects	reflect	VERB
ajfa-222	125	3	the	the	DET
ajfa-222	125	4	fact	fact	NOUN
ajfa-222	125	5	that	that	SCONJ
ajfa-222	125	6	all	all	DET
ajfa-222	125	7	three	three	NUM
ajfa-222	125	8	courses	course	NOUN
ajfa-222	125	9	have	have	AUX
ajfa-222	125	10	been	be	AUX
ajfa-222	125	11	developed	develop	VERB
ajfa-222	125	12	to	to	PART
ajfa-222	125	13	cater	cater	VERB
ajfa-222	125	14	to	to	ADP
ajfa-222	125	15	the	the	DET
ajfa-222	125	16	needs	need	NOUN
ajfa-222	125	17	of	of	ADP
ajfa-222	125	18	students	student	NOUN
ajfa-222	125	19	who	who	PRON
ajfa-222	125	20	are	be	AUX
ajfa-222	125	21	accounting	account	VERB
ajfa-222	125	22	and	and	CCONJ
ajfa-222	125	23	non	non	ADJ
ajfa-222	125	24	-	-	ADJ
ajfa-222	125	25	accounting	accounting	ADJ
ajfa-222	125	26	majors	major	NOUN
ajfa-222	125	27	.	.	PUNCT
ajfa-222	126	1	all	all	DET
ajfa-222	126	2	three	three	NUM
ajfa-222	126	3	universities	university	NOUN
ajfa-222	126	4	had	have	AUX
ajfa-222	126	5	recognised	recognise	VERB
ajfa-222	126	6	the	the	DET
ajfa-222	126	7	importance	importance	NOUN
ajfa-222	126	8	of	of	ADP
ajfa-222	126	9	inter	inter	ADJ
ajfa-222	126	10	-	-	ADJ
ajfa-222	126	11	personal	personal	ADJ
ajfa-222	126	12	skills	skill	NOUN
ajfa-222	126	13	for	for	ADP
ajfa-222	126	14	business	business	NOUN
ajfa-222	126	15	,	,	PUNCT
ajfa-222	126	16	and	and	CCONJ
ajfa-222	126	17	were	be	AUX
ajfa-222	126	18	addressing	address	VERB
ajfa-222	126	19	observed	observed	ADJ
ajfa-222	126	20	deficiencies	deficiency	NOUN
ajfa-222	126	21	in	in	ADP
ajfa-222	126	22	written	write	VERB
ajfa-222	126	23	and	and	CCONJ
ajfa-222	126	24	oral	oral	ADJ
ajfa-222	126	25	communications	communication	NOUN
ajfa-222	126	26	among	among	ADP
ajfa-222	126	27	the	the	DET
ajfa-222	126	28	accounting	accounting	NOUN
ajfa-222	126	29	student	student	NOUN
ajfa-222	126	30	cohort	cohort	NOUN
ajfa-222	126	31	.	.	PUNCT
ajfa-222	127	1	all	all	PRON
ajfa-222	127	2	had	have	AUX
ajfa-222	127	3	either	either	CCONJ
ajfa-222	127	4	begun	begin	VERB
ajfa-222	127	5	,	,	PUNCT
ajfa-222	127	6	or	or	CCONJ
ajfa-222	127	7	were	be	AUX
ajfa-222	127	8	contemplating	contemplate	VERB
ajfa-222	127	9	the	the	DET
ajfa-222	127	10	introduction	introduction	NOUN
ajfa-222	127	11	of	of	ADP
ajfa-222	127	12	„	„	PUNCT
ajfa-222	127	13	skills	skill	NOUN
ajfa-222	127	14	based‟	based‟	NOUN
ajfa-222	127	15	units	unit	NOUN
ajfa-222	127	16	into	into	ADP
ajfa-222	127	17	the	the	DET
ajfa-222	127	18	accounting	accounting	NOUN
ajfa-222	127	19	curriculum	curriculum	NOUN
ajfa-222	127	20	.	.	PUNCT
ajfa-222	128	1	at	at	ADP
ajfa-222	128	2	case	case	NOUN
ajfa-222	128	3	3	3	NUM
ajfa-222	128	4	this	this	PRON
ajfa-222	128	5	was	be	AUX
ajfa-222	128	6	limited	limit	VERB
ajfa-222	128	7	to	to	ADP
ajfa-222	128	8	a	a	DET
ajfa-222	128	9	single	single	ADJ
ajfa-222	128	10	unit	unit	NOUN
ajfa-222	128	11	,	,	PUNCT
ajfa-222	128	12	teaching	teach	VERB
ajfa-222	128	13	students	student	NOUN
ajfa-222	128	14	practical	practical	ADJ
ajfa-222	128	15	skills	skill	NOUN
ajfa-222	128	16	for	for	ADP
ajfa-222	128	17	library	library	ADJ
ajfa-222	128	18	database	database	NOUN
ajfa-222	128	19	searches	search	NOUN
ajfa-222	128	20	,	,	PUNCT
ajfa-222	128	21	written	write	VERB
ajfa-222	128	22	communication	communication	NOUN
ajfa-222	128	23	,	,	PUNCT
ajfa-222	128	24	literature	literature	NOUN
ajfa-222	128	25	evaluation	evaluation	NOUN
ajfa-222	128	26	,	,	PUNCT
ajfa-222	128	27	and	and	CCONJ
ajfa-222	128	28	an	an	DET
ajfa-222	128	29	appreciation	appreciation	NOUN
ajfa-222	128	30	of	of	ADP
ajfa-222	128	31	cultural	cultural	ADJ
ajfa-222	128	32	and	and	CCONJ
ajfa-222	128	33	ethical	ethical	ADJ
ajfa-222	128	34	issues	issue	NOUN
ajfa-222	128	35	.	.	PUNCT
ajfa-222	129	1	in	in	ADP
ajfa-222	129	2	case	case	NOUN
ajfa-222	129	3	2	2	NUM
ajfa-222	129	4	,	,	PUNCT
ajfa-222	129	5	the	the	DET
ajfa-222	129	6	corresponding	correspond	VERB
ajfa-222	129	7	program	program	NOUN
ajfa-222	129	8	provided	provide	VERB
ajfa-222	129	9	three	three	NUM
ajfa-222	129	10	successive	successive	ADJ
ajfa-222	129	11	units	unit	NOUN
ajfa-222	129	12	which	which	PRON
ajfa-222	129	13	developed	develop	VERB
ajfa-222	129	14	students‟	students‟	DET
ajfa-222	129	15	business	business	NOUN
ajfa-222	129	16	knowledge	knowledge	NOUN
ajfa-222	129	17	,	,	PUNCT
ajfa-222	129	18	asian	asian	ADJ
ajfa-222	129	19	journal	journal	NOUN
ajfa-222	129	20	of	of	ADP
ajfa-222	129	21	finance	finance	PROPN
ajfa-222	129	22	&	&	CCONJ
ajfa-222	129	23	accounting	accounting	PROPN
ajfa-222	129	24	issn	issn	PROPN
ajfa-222	129	25	1946	1946	NUM
ajfa-222	129	26	-	-	PUNCT
ajfa-222	129	27	052x	052x	NOUN
ajfa-222	129	28	2009	2009	NUM
ajfa-222	129	29	,	,	PUNCT
ajfa-222	129	30	vol	vol	NOUN
ajfa-222	129	31	.	.	PROPN
ajfa-222	129	32	1	1	NUM
ajfa-222	129	33	,	,	PUNCT
ajfa-222	129	34	no	no	INTJ
ajfa-222	129	35	.	.	NOUN
ajfa-222	129	36	2	2	NUM
ajfa-222	129	37	:	:	PUNCT
ajfa-222	129	38	e1	e1	VERB
ajfa-222	129	39	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-222	129	40	10	10	NUM
ajfa-222	129	41	personal	personal	ADJ
ajfa-222	129	42	attributes	attribute	NOUN
ajfa-222	129	43	and	and	CCONJ
ajfa-222	129	44	professional	professional	ADJ
ajfa-222	129	45	skills	skill	NOUN
ajfa-222	129	46	.	.	PUNCT
ajfa-222	130	1	the	the	DET
ajfa-222	130	2	program	program	NOUN
ajfa-222	130	3	for	for	ADP
ajfa-222	130	4	case	case	NOUN
ajfa-222	130	5	1	1	NUM
ajfa-222	130	6	comprised	comprise	VERB
ajfa-222	130	7	consecutive	consecutive	ADJ
ajfa-222	130	8	units	unit	NOUN
ajfa-222	130	9	in	in	ADP
ajfa-222	130	10	each	each	DET
ajfa-222	130	11	year	year	NOUN
ajfa-222	130	12	of	of	ADP
ajfa-222	130	13	the	the	DET
ajfa-222	130	14	degree	degree	NOUN
ajfa-222	130	15	.	.	PUNCT
ajfa-222	131	1	students	student	NOUN
ajfa-222	131	2	were	be	AUX
ajfa-222	131	3	introduced	introduce	VERB
ajfa-222	131	4	to	to	ADP
ajfa-222	131	5	the	the	DET
ajfa-222	131	6	concept	concept	NOUN
ajfa-222	131	7	of	of	ADP
ajfa-222	131	8	business	business	NOUN
ajfa-222	131	9	,	,	PUNCT
ajfa-222	131	10	and	and	CCONJ
ajfa-222	131	11	were	be	AUX
ajfa-222	131	12	assisted	assist	VERB
ajfa-222	131	13	in	in	ADP
ajfa-222	131	14	the	the	DET
ajfa-222	131	15	acquisition	acquisition	NOUN
ajfa-222	131	16	of	of	ADP
ajfa-222	131	17	interpersonal	interpersonal	ADJ
ajfa-222	131	18	and	and	CCONJ
ajfa-222	131	19	teamwork	teamwork	NOUN
ajfa-222	131	20	skills	skill	NOUN
ajfa-222	131	21	.	.	PUNCT
ajfa-222	132	1	thus	thus	ADV
ajfa-222	132	2	,	,	PUNCT
ajfa-222	132	3	while	while	SCONJ
ajfa-222	132	4	in	in	ADP
ajfa-222	132	5	case	case	NOUN
ajfa-222	132	6	3	3	NUM
ajfa-222	132	7	,	,	PUNCT
ajfa-222	132	8	the	the	DET
ajfa-222	132	9	skills	skill	NOUN
ajfa-222	132	10	course	course	NOUN
ajfa-222	132	11	primarily	primarily	ADV
ajfa-222	132	12	focused	focus	VERB
ajfa-222	132	13	on	on	ADP
ajfa-222	132	14	improving	improve	VERB
ajfa-222	132	15	students‟	students‟	DET
ajfa-222	132	16	practical	practical	ADJ
ajfa-222	132	17	skills	skill	NOUN
ajfa-222	132	18	,	,	PUNCT
ajfa-222	132	19	those	those	PRON
ajfa-222	132	20	at	at	ADP
ajfa-222	132	21	case	case	NOUN
ajfa-222	132	22	1	1	NUM
ajfa-222	132	23	and	and	CCONJ
ajfa-222	132	24	case	case	NOUN
ajfa-222	132	25	2	2	NUM
ajfa-222	132	26	aimed	aim	VERB
ajfa-222	132	27	to	to	PART
ajfa-222	132	28	assist	assist	VERB
ajfa-222	132	29	students	student	NOUN
ajfa-222	132	30	to	to	PART
ajfa-222	132	31	improve	improve	VERB
ajfa-222	132	32	their	their	PRON
ajfa-222	132	33	leadership	leadership	NOUN
ajfa-222	132	34	,	,	PUNCT
ajfa-222	132	35	assessment	assessment	NOUN
ajfa-222	132	36	,	,	PUNCT
ajfa-222	132	37	decision	decision	NOUN
ajfa-222	132	38	-	-	PUNCT
ajfa-222	132	39	making	making	NOUN
ajfa-222	132	40	and	and	CCONJ
ajfa-222	132	41	problem	problem	VERB
ajfa-222	132	42	solving	solving	NOUN
ajfa-222	132	43	skills	skill	NOUN
ajfa-222	132	44	,	,	PUNCT
ajfa-222	132	45	in	in	ADP
ajfa-222	132	46	addition	addition	NOUN
ajfa-222	132	47	to	to	ADP
ajfa-222	132	48	practical	practical	ADJ
ajfa-222	132	49	business	business	NOUN
ajfa-222	132	50	skills	skill	NOUN
ajfa-222	132	51	.	.	PUNCT
ajfa-222	133	1	while	while	SCONJ
ajfa-222	133	2	the	the	DET
ajfa-222	133	3	course	course	NOUN
ajfa-222	133	4	at	at	ADP
ajfa-222	133	5	case	case	NOUN
ajfa-222	133	6	1	1	NUM
ajfa-222	133	7	was	be	AUX
ajfa-222	133	8	the	the	DET
ajfa-222	133	9	most	most	ADV
ajfa-222	133	10	wide	wide	ADJ
ajfa-222	133	11	-	-	PUNCT
ajfa-222	133	12	ranging	ranging	NOUN
ajfa-222	133	13	,	,	PUNCT
ajfa-222	133	14	it	it	PRON
ajfa-222	133	15	also	also	ADV
ajfa-222	133	16	had	have	VERB
ajfa-222	133	17	the	the	DET
ajfa-222	133	18	most	most	ADV
ajfa-222	133	19	serious	serious	ADJ
ajfa-222	133	20	consequences	consequence	NOUN
ajfa-222	133	21	for	for	ADP
ajfa-222	133	22	the	the	DET
ajfa-222	133	23	structure	structure	NOUN
ajfa-222	133	24	of	of	ADP
ajfa-222	133	25	the	the	DET
ajfa-222	133	26	business	business	NOUN
ajfa-222	133	27	degree	degree	NOUN
ajfa-222	133	28	.	.	PUNCT
ajfa-222	134	1	because	because	SCONJ
ajfa-222	134	2	of	of	ADP
ajfa-222	134	3	the	the	DET
ajfa-222	134	4	limited	limited	ADJ
ajfa-222	134	5	scope	scope	NOUN
ajfa-222	134	6	for	for	ADP
ajfa-222	134	7	elective	elective	ADJ
ajfa-222	134	8	units	unit	NOUN
ajfa-222	134	9	within	within	ADP
ajfa-222	134	10	the	the	DET
ajfa-222	134	11	bachelor	bachelor	NOUN
ajfa-222	134	12	degree	degree	NOUN
ajfa-222	134	13	course	course	NOUN
ajfa-222	134	14	,	,	PUNCT
ajfa-222	134	15	there	there	PRON
ajfa-222	134	16	was	be	VERB
ajfa-222	134	17	no	no	ADV
ajfa-222	134	18	longer	long	ADV
ajfa-222	134	19	a	a	DET
ajfa-222	134	20	common	common	ADJ
ajfa-222	134	21	core	core	NOUN
ajfa-222	134	22	of	of	ADP
ajfa-222	134	23	introductory	introductory	ADJ
ajfa-222	134	24	-	-	PUNCT
ajfa-222	134	25	level	level	NOUN
ajfa-222	134	26	business	business	NOUN
ajfa-222	134	27	subjects	subject	NOUN
ajfa-222	134	28	applicable	applicable	ADJ
ajfa-222	134	29	to	to	ADP
ajfa-222	134	30	all	all	DET
ajfa-222	134	31	business	business	NOUN
ajfa-222	134	32	students	student	NOUN
ajfa-222	134	33	.	.	PUNCT
ajfa-222	135	1	thus	thus	ADV
ajfa-222	135	2	,	,	PUNCT
ajfa-222	135	3	while	while	SCONJ
ajfa-222	135	4	both	both	DET
ajfa-222	135	5	case	case	NOUN
ajfa-222	135	6	2	2	NUM
ajfa-222	135	7	and	and	CCONJ
ajfa-222	135	8	case	case	NOUN
ajfa-222	135	9	3	3	NUM
ajfa-222	135	10	maintained	maintain	VERB
ajfa-222	135	11	a	a	DET
ajfa-222	135	12	common	common	ADJ
ajfa-222	135	13	-	-	PUNCT
ajfa-222	135	14	core	core	NOUN
ajfa-222	135	15	,	,	PUNCT
ajfa-222	135	16	it	it	PRON
ajfa-222	135	17	was	be	AUX
ajfa-222	135	18	possible	possible	ADJ
ajfa-222	135	19	for	for	SCONJ
ajfa-222	135	20	a	a	DET
ajfa-222	135	21	non	non	ADJ
ajfa-222	135	22	-	-	ADJ
ajfa-222	135	23	accounting	accounting	ADJ
ajfa-222	135	24	major	major	NOUN
ajfa-222	135	25	to	to	PART
ajfa-222	135	26	graduate	graduate	VERB
ajfa-222	135	27	in	in	ADP
ajfa-222	135	28	business	business	NOUN
ajfa-222	135	29	without	without	ADP
ajfa-222	135	30	ever	ever	ADV
ajfa-222	135	31	having	having	AUX
ajfa-222	135	32	completed	complete	VERB
ajfa-222	135	33	an	an	DET
ajfa-222	135	34	accounting	accounting	NOUN
ajfa-222	135	35	unit	unit	NOUN
ajfa-222	135	36	.	.	PUNCT
ajfa-222	136	1	(	(	PUNCT
ajfa-222	136	2	the	the	DET
ajfa-222	136	3	same	same	ADJ
ajfa-222	136	4	would	would	AUX
ajfa-222	136	5	be	be	AUX
ajfa-222	136	6	true	true	ADJ
ajfa-222	136	7	,	,	PUNCT
ajfa-222	136	8	for	for	ADP
ajfa-222	136	9	example	example	NOUN
ajfa-222	136	10	,	,	PUNCT
ajfa-222	136	11	of	of	ADP
ajfa-222	136	12	a	a	DET
ajfa-222	136	13	non	non	ADJ
ajfa-222	136	14	-	-	ADJ
ajfa-222	136	15	marketing	marketing	ADJ
ajfa-222	136	16	major	major	NOUN
ajfa-222	136	17	–	–	PUNCT
ajfa-222	136	18	they	they	PRON
ajfa-222	136	19	need	need	AUX
ajfa-222	136	20	never	never	ADV
ajfa-222	136	21	have	have	AUX
ajfa-222	136	22	completed	complete	VERB
ajfa-222	136	23	a	a	DET
ajfa-222	136	24	marketing	marketing	NOUN
ajfa-222	136	25	unit	unit	NOUN
ajfa-222	136	26	.	.	PUNCT
ajfa-222	136	27	)	)	PUNCT
ajfa-222	137	1	4.4	4.4	NUM
ajfa-222	137	2	delivery	delivery	NOUN
ajfa-222	137	3	all	all	DET
ajfa-222	137	4	three	three	NUM
ajfa-222	137	5	universities	university	NOUN
ajfa-222	137	6	adopted	adopt	VERB
ajfa-222	137	7	a	a	DET
ajfa-222	137	8	traditional	traditional	ADJ
ajfa-222	137	9	„	„	PUNCT
ajfa-222	137	10	lecture	lecture	NOUN
ajfa-222	137	11	+	+	CCONJ
ajfa-222	137	12	tutorial‟	tutorial‟	NOUN
ajfa-222	137	13	format	format	NOUN
ajfa-222	137	14	,	,	PUNCT
ajfa-222	137	15	with	with	SCONJ
ajfa-222	137	16	the	the	DET
ajfa-222	137	17	lecture	lecture	NOUN
ajfa-222	137	18	used	use	VERB
ajfa-222	137	19	to	to	PART
ajfa-222	137	20	impart	impart	VERB
ajfa-222	137	21	knowledge	knowledge	NOUN
ajfa-222	137	22	,	,	PUNCT
ajfa-222	137	23	and	and	CCONJ
ajfa-222	137	24	the	the	DET
ajfa-222	137	25	tutorial	tutorial	NOUN
ajfa-222	137	26	having	have	VERB
ajfa-222	137	27	a	a	DET
ajfa-222	137	28	workshop	workshop	NOUN
ajfa-222	137	29	/	/	SYM
ajfa-222	137	30	seminar	seminar	NOUN
ajfa-222	137	31	structure	structure	NOUN
ajfa-222	137	32	to	to	PART
ajfa-222	137	33	follow	follow	VERB
ajfa-222	137	34	up	up	ADP
ajfa-222	137	35	,	,	PUNCT
ajfa-222	137	36	clarify	clarify	VERB
ajfa-222	137	37	and	and	CCONJ
ajfa-222	137	38	provide	provide	VERB
ajfa-222	137	39	practice	practice	NOUN
ajfa-222	137	40	exercises	exercise	NOUN
ajfa-222	137	41	.	.	PUNCT
ajfa-222	138	1	all	all	DET
ajfa-222	138	2	three	three	NUM
ajfa-222	138	3	universities	university	NOUN
ajfa-222	138	4	had	have	VERB
ajfa-222	138	5	three	three	NUM
ajfa-222	138	6	hours	hour	NOUN
ajfa-222	138	7	of	of	ADP
ajfa-222	138	8	class	class	NOUN
ajfa-222	138	9	contact	contact	NOUN
ajfa-222	138	10	per	per	ADP
ajfa-222	138	11	week	week	NOUN
ajfa-222	138	12	over	over	ADP
ajfa-222	138	13	a	a	DET
ajfa-222	138	14	12	12	NUM
ajfa-222	138	15	or	or	CCONJ
ajfa-222	138	16	13	13	NUM
ajfa-222	138	17	-	-	PUNCT
ajfa-222	138	18	week	week	NOUN
ajfa-222	138	19	semester	semester	NOUN
ajfa-222	138	20	to	to	PART
ajfa-222	138	21	complete	complete	VERB
ajfa-222	138	22	their	their	PRON
ajfa-222	138	23	introductory	introductory	ADJ
ajfa-222	138	24	accounting	accounting	NOUN
ajfa-222	138	25	unit	unit	NOUN
ajfa-222	138	26	.	.	PUNCT
ajfa-222	139	1	however	however	ADV
ajfa-222	139	2	,	,	PUNCT
ajfa-222	139	3	while	while	SCONJ
ajfa-222	139	4	both	both	DET
ajfa-222	139	5	case	case	NOUN
ajfa-222	139	6	1	1	NUM
ajfa-222	139	7	and	and	CCONJ
ajfa-222	139	8	case	case	NOUN
ajfa-222	139	9	2	2	NUM
ajfa-222	139	10	had	have	VERB
ajfa-222	139	11	a	a	DET
ajfa-222	139	12	two	two	NUM
ajfa-222	139	13	-	-	PUNCT
ajfa-222	139	14	hour	hour	NOUN
ajfa-222	139	15	lecture	lecture	NOUN
ajfa-222	139	16	,	,	PUNCT
ajfa-222	139	17	with	with	ADP
ajfa-222	139	18	a	a	DET
ajfa-222	139	19	one	one	NUM
ajfa-222	139	20	-	-	PUNCT
ajfa-222	139	21	hour	hour	NOUN
ajfa-222	139	22	tutorial	tutorial	NOUN
ajfa-222	139	23	,	,	PUNCT
ajfa-222	139	24	for	for	ADP
ajfa-222	139	25	case	case	NOUN
ajfa-222	139	26	3	3	NUM
ajfa-222	139	27	it	it	PRON
ajfa-222	139	28	was	be	AUX
ajfa-222	139	29	the	the	DET
ajfa-222	139	30	opposite	opposite	NOUN
ajfa-222	139	31	:	:	PUNCT
ajfa-222	139	32	a	a	DET
ajfa-222	139	33	one	one	NUM
ajfa-222	139	34	-	-	PUNCT
ajfa-222	139	35	hour	hour	NOUN
ajfa-222	139	36	lecture	lecture	NOUN
ajfa-222	139	37	and	and	CCONJ
ajfa-222	139	38	two	two	NUM
ajfa-222	139	39	hours	hour	NOUN
ajfa-222	139	40	of	of	ADP
ajfa-222	139	41	tutorial	tutorial	NOUN
ajfa-222	139	42	.	.	PUNCT
ajfa-222	140	1	the	the	DET
ajfa-222	140	2	latter	latter	ADJ
ajfa-222	140	3	might	might	AUX
ajfa-222	140	4	be	be	AUX
ajfa-222	140	5	regarded	regard	VERB
ajfa-222	140	6	as	as	ADP
ajfa-222	140	7	superior	superior	ADJ
ajfa-222	140	8	for	for	ADP
ajfa-222	140	9	learning	learn	VERB
ajfa-222	140	10	purposes	purpose	NOUN
ajfa-222	140	11	,	,	PUNCT
ajfa-222	140	12	especially	especially	ADV
ajfa-222	140	13	given	give	VERB
ajfa-222	140	14	trends	trend	NOUN
ajfa-222	140	15	in	in	ADP
ajfa-222	140	16	student	student	NOUN
ajfa-222	140	17	attendance	attendance	NOUN
ajfa-222	140	18	(	(	PUNCT
ajfa-222	140	19	currently	currently	ADV
ajfa-222	140	20	around	around	ADV
ajfa-222	140	21	60	60	NUM
ajfa-222	140	22	%	%	NOUN
ajfa-222	140	23	for	for	ADP
ajfa-222	140	24	lectures	lecture	NOUN
ajfa-222	140	25	and	and	CCONJ
ajfa-222	140	26	95	95	NUM
ajfa-222	140	27	%	%	NOUN
ajfa-222	140	28	for	for	ADP
ajfa-222	140	29	tutorials	tutorial	NOUN
ajfa-222	140	30	)	)	PUNCT
ajfa-222	140	31	.	.	PUNCT
ajfa-222	141	1	however	however	ADV
ajfa-222	141	2	,	,	PUNCT
ajfa-222	141	3	this	this	DET
ajfa-222	141	4	structure	structure	NOUN
ajfa-222	141	5	is	be	AUX
ajfa-222	141	6	much	much	ADV
ajfa-222	141	7	more	more	ADJ
ajfa-222	141	8	resource	resource	NOUN
ajfa-222	141	9	intensive	intensive	ADJ
ajfa-222	141	10	,	,	PUNCT
ajfa-222	141	11	especially	especially	ADV
ajfa-222	141	12	given	give	VERB
ajfa-222	141	13	the	the	DET
ajfa-222	141	14	large	large	ADJ
ajfa-222	141	15	number	number	NOUN
ajfa-222	141	16	of	of	ADP
ajfa-222	141	17	tutorials	tutorial	NOUN
ajfa-222	141	18	necessary	necessary	ADJ
ajfa-222	141	19	to	to	PART
ajfa-222	141	20	conduct	conduct	VERB
ajfa-222	141	21	the	the	DET
ajfa-222	141	22	case	case	NOUN
ajfa-222	141	23	3	3	NUM
ajfa-222	141	24	course	course	NOUN
ajfa-222	141	25	.	.	PUNCT
ajfa-222	142	1	a	a	DET
ajfa-222	142	2	cost	cost	NOUN
ajfa-222	142	3	-	-	PUNCT
ajfa-222	142	4	benefit	benefit	NOUN
ajfa-222	142	5	evaluation	evaluation	NOUN
ajfa-222	142	6	of	of	ADP
ajfa-222	142	7	this	this	DET
ajfa-222	142	8	alternative	alternative	ADJ
ajfa-222	142	9	structure	structure	NOUN
ajfa-222	142	10	might	might	AUX
ajfa-222	142	11	be	be	AUX
ajfa-222	142	12	beneficial	beneficial	ADJ
ajfa-222	142	13	.	.	PUNCT
ajfa-222	143	1	4.5	4.5	NUM
ajfa-222	143	2	assessment	assessment	NOUN
ajfa-222	143	3	the	the	DET
ajfa-222	143	4	assessment	assessment	NOUN
ajfa-222	143	5	structure	structure	NOUN
ajfa-222	143	6	for	for	ADP
ajfa-222	143	7	each	each	DET
ajfa-222	143	8	unit	unit	NOUN
ajfa-222	143	9	was	be	AUX
ajfa-222	143	10	also	also	ADV
ajfa-222	143	11	similar	similar	ADJ
ajfa-222	143	12	with	with	ADP
ajfa-222	143	13	case	case	NOUN
ajfa-222	143	14	1	1	NUM
ajfa-222	143	15	and	and	CCONJ
ajfa-222	143	16	case	case	NOUN
ajfa-222	143	17	2	2	NUM
ajfa-222	143	18	having	have	VERB
ajfa-222	143	19	four	four	NUM
ajfa-222	143	20	assessment	assessment	NOUN
ajfa-222	143	21	items	item	NOUN
ajfa-222	143	22	while	while	SCONJ
ajfa-222	143	23	case	case	NOUN
ajfa-222	143	24	3	3	NUM
ajfa-222	143	25	has	have	VERB
ajfa-222	143	26	five	five	NUM
ajfa-222	143	27	assessment	assessment	NOUN
ajfa-222	143	28	items	item	NOUN
ajfa-222	143	29	.	.	PUNCT
ajfa-222	144	1	the	the	DET
ajfa-222	144	2	weightings	weighting	NOUN
ajfa-222	144	3	assigned	assign	VERB
ajfa-222	144	4	to	to	ADP
ajfa-222	144	5	the	the	DET
ajfa-222	144	6	assessment	assessment	NOUN
ajfa-222	144	7	items	item	NOUN
ajfa-222	144	8	are	be	AUX
ajfa-222	144	9	also	also	ADV
ajfa-222	144	10	similar	similar	ADJ
ajfa-222	144	11	with	with	ADP
ajfa-222	144	12	the	the	DET
ajfa-222	144	13	main	main	ADJ
ajfa-222	144	14	exception	exception	NOUN
ajfa-222	144	15	being	be	AUX
ajfa-222	144	16	that	that	DET
ajfa-222	144	17	case	case	NOUN
ajfa-222	144	18	3	3	NUM
ajfa-222	144	19	has	have	VERB
ajfa-222	144	20	a	a	DET
ajfa-222	144	21	final	final	ADJ
ajfa-222	144	22	exam	exam	NOUN
ajfa-222	144	23	weighted	weight	VERB
ajfa-222	144	24	at	at	ADP
ajfa-222	144	25	45	45	NUM
ajfa-222	144	26	%	%	NOUN
ajfa-222	144	27	,	,	PUNCT
ajfa-222	144	28	whereas	whereas	SCONJ
ajfa-222	144	29	both	both	DET
ajfa-222	144	30	case	case	NOUN
ajfa-222	144	31	1	1	NUM
ajfa-222	144	32	and	and	CCONJ
ajfa-222	144	33	case	case	NOUN
ajfa-222	144	34	2	2	NUM
ajfa-222	144	35	have	have	VERB
ajfa-222	144	36	a	a	DET
ajfa-222	144	37	final	final	ADJ
ajfa-222	144	38	exam	exam	NOUN
ajfa-222	144	39	weighted	weight	VERB
ajfa-222	144	40	at	at	ADP
ajfa-222	144	41	60	60	NUM
ajfa-222	144	42	%	%	NOUN
ajfa-222	144	43	.	.	PUNCT
ajfa-222	145	1	this	this	DET
ajfa-222	145	2	difference	difference	NOUN
ajfa-222	145	3	is	be	AUX
ajfa-222	145	4	attributable	attributable	ADJ
ajfa-222	145	5	(	(	PUNCT
ajfa-222	145	6	partly	partly	ADV
ajfa-222	145	7	)	)	PUNCT
ajfa-222	145	8	to	to	ADP
ajfa-222	145	9	the	the	DET
ajfa-222	145	10	fact	fact	NOUN
ajfa-222	145	11	that	that	SCONJ
ajfa-222	145	12	the	the	DET
ajfa-222	145	13	final	final	ADJ
ajfa-222	145	14	exam	exam	NOUN
ajfa-222	145	15	at	at	ADP
ajfa-222	145	16	case	case	NOUN
ajfa-222	145	17	3	3	NUM
ajfa-222	145	18	covers	cover	VERB
ajfa-222	145	19	only	only	ADV
ajfa-222	145	20	the	the	DET
ajfa-222	145	21	second	second	ADJ
ajfa-222	145	22	half	half	NOUN
ajfa-222	145	23	of	of	ADP
ajfa-222	145	24	the	the	DET
ajfa-222	145	25	course	course	NOUN
ajfa-222	145	26	(	(	PUNCT
ajfa-222	145	27	i.e.	i.e.	X
ajfa-222	145	28	,	,	PUNCT
ajfa-222	145	29	after	after	ADP
ajfa-222	145	30	the	the	DET
ajfa-222	145	31	mid	mid	ADJ
ajfa-222	145	32	-	-	ADJ
ajfa-222	145	33	semester	semester	ADJ
ajfa-222	145	34	test	test	NOUN
ajfa-222	145	35	)	)	PUNCT
ajfa-222	145	36	while	while	SCONJ
ajfa-222	145	37	for	for	ADP
ajfa-222	145	38	case	case	NOUN
ajfa-222	145	39	1	1	NUM
ajfa-222	145	40	and	and	CCONJ
ajfa-222	145	41	case	case	NOUN
ajfa-222	145	42	2	2	NUM
ajfa-222	145	43	all	all	DET
ajfa-222	145	44	topics	topic	NOUN
ajfa-222	145	45	covered	cover	VERB
ajfa-222	145	46	are	be	AUX
ajfa-222	145	47	examinable	examinable	ADJ
ajfa-222	145	48	in	in	ADP
ajfa-222	145	49	the	the	DET
ajfa-222	145	50	final	final	ADJ
ajfa-222	145	51	exam	exam	NOUN
ajfa-222	145	52	.	.	PUNCT
ajfa-222	146	1	while	while	SCONJ
ajfa-222	146	2	assessment	assessment	NOUN
ajfa-222	146	3	for	for	ADP
ajfa-222	146	4	all	all	DET
ajfa-222	146	5	three	three	NUM
ajfa-222	146	6	universities	university	NOUN
ajfa-222	146	7	comprised	comprise	VERB
ajfa-222	146	8	a	a	DET
ajfa-222	146	9	summation	summation	NOUN
ajfa-222	146	10	of	of	ADP
ajfa-222	146	11	coursework	coursework	NOUN
ajfa-222	146	12	and	and	CCONJ
ajfa-222	146	13	examinations	examination	NOUN
ajfa-222	146	14	,	,	PUNCT
ajfa-222	146	15	there	there	PRON
ajfa-222	146	16	were	be	VERB
ajfa-222	146	17	differences	difference	NOUN
ajfa-222	146	18	in	in	ADP
ajfa-222	146	19	how	how	SCONJ
ajfa-222	146	20	this	this	DET
ajfa-222	146	21	structure	structure	NOUN
ajfa-222	146	22	was	be	AUX
ajfa-222	146	23	implemented	implement	VERB
ajfa-222	146	24	.	.	PUNCT
ajfa-222	147	1	for	for	ADP
ajfa-222	147	2	case	case	NOUN
ajfa-222	147	3	2	2	NUM
ajfa-222	147	4	there	there	PRON
ajfa-222	147	5	was	be	VERB
ajfa-222	147	6	no	no	DET
ajfa-222	147	7	exam	exam	NOUN
ajfa-222	147	8	threshold	threshold	NOUN
ajfa-222	147	9	;	;	PUNCT
ajfa-222	147	10	marks	mark	NOUN
ajfa-222	147	11	across	across	ADP
ajfa-222	147	12	different	different	ADJ
ajfa-222	147	13	components	component	NOUN
ajfa-222	147	14	were	be	AUX
ajfa-222	147	15	totaled	total	VERB
ajfa-222	147	16	without	without	ADP
ajfa-222	147	17	weighting	weight	VERB
ajfa-222	147	18	for	for	ADP
ajfa-222	147	19	whether	whether	SCONJ
ajfa-222	147	20	they	they	PRON
ajfa-222	147	21	were	be	AUX
ajfa-222	147	22	individual	individual	ADJ
ajfa-222	147	23	time	time	NOUN
ajfa-222	147	24	-	-	PUNCT
ajfa-222	147	25	constrained	constrain	VERB
ajfa-222	147	26	assessments	assessment	NOUN
ajfa-222	147	27	or	or	CCONJ
ajfa-222	147	28	team	team	NOUN
ajfa-222	147	29	-	-	PUNCT
ajfa-222	147	30	based	base	VERB
ajfa-222	147	31	assignments	assignment	NOUN
ajfa-222	147	32	.	.	PUNCT
ajfa-222	148	1	both	both	DET
ajfa-222	148	2	case	case	NOUN
ajfa-222	148	3	3	3	NUM
ajfa-222	148	4	and	and	CCONJ
ajfa-222	148	5	case	case	NOUN
ajfa-222	148	6	1	1	NUM
ajfa-222	148	7	,	,	PUNCT
ajfa-222	148	8	on	on	ADP
ajfa-222	148	9	the	the	DET
ajfa-222	148	10	other	other	ADJ
ajfa-222	148	11	hand	hand	NOUN
ajfa-222	148	12	,	,	PUNCT
ajfa-222	148	13	asian	asian	ADJ
ajfa-222	148	14	journal	journal	NOUN
ajfa-222	148	15	of	of	ADP
ajfa-222	148	16	finance	finance	PROPN
ajfa-222	148	17	&	&	CCONJ
ajfa-222	148	18	accounting	accounting	PROPN
ajfa-222	148	19	issn	issn	PROPN
ajfa-222	148	20	1946	1946	NUM
ajfa-222	148	21	-	-	PUNCT
ajfa-222	148	22	052x	052x	NOUN
ajfa-222	148	23	2009	2009	NUM
ajfa-222	148	24	,	,	PUNCT
ajfa-222	148	25	vol	vol	NOUN
ajfa-222	148	26	.	.	PROPN
ajfa-222	148	27	1	1	NUM
ajfa-222	148	28	,	,	PUNCT
ajfa-222	148	29	no	no	INTJ
ajfa-222	148	30	.	.	NOUN
ajfa-222	148	31	2	2	NUM
ajfa-222	148	32	:	:	PUNCT
ajfa-222	148	33	e1	e1	VERB
ajfa-222	148	34	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-222	148	35	11	11	NUM
ajfa-222	148	36	implemented	implement	VERB
ajfa-222	148	37	examination	examination	NOUN
ajfa-222	148	38	thresholds	threshold	NOUN
ajfa-222	148	39	–	–	PUNCT
ajfa-222	148	40	students	student	NOUN
ajfa-222	148	41	had	have	VERB
ajfa-222	148	42	to	to	PART
ajfa-222	148	43	achieve	achieve	VERB
ajfa-222	148	44	a	a	DET
ajfa-222	148	45	grade	grade	NOUN
ajfa-222	148	46	on	on	ADP
ajfa-222	148	47	the	the	DET
ajfa-222	148	48	final	final	ADJ
ajfa-222	148	49	examination	examination	NOUN
ajfa-222	148	50	to	to	PART
ajfa-222	148	51	pass	pass	VERB
ajfa-222	148	52	the	the	DET
ajfa-222	148	53	unit	unit	NOUN
ajfa-222	148	54	(	(	PUNCT
ajfa-222	148	55	45	45	NUM
ajfa-222	148	56	%	%	NOUN
ajfa-222	148	57	for	for	ADP
ajfa-222	148	58	case	case	NOUN
ajfa-222	148	59	3	3	NUM
ajfa-222	148	60	and	and	CCONJ
ajfa-222	148	61	50	50	NUM
ajfa-222	148	62	%	%	NOUN
ajfa-222	148	63	for	for	ADP
ajfa-222	148	64	case	case	NOUN
ajfa-222	148	65	1	1	NUM
ajfa-222	148	66	)	)	PUNCT
ajfa-222	148	67	as	as	ADV
ajfa-222	148	68	well	well	ADV
ajfa-222	148	69	as	as	ADP
ajfa-222	148	70	achieving	achieve	VERB
ajfa-222	148	71	a	a	DET
ajfa-222	148	72	50	50	NUM
ajfa-222	148	73	%	%	NOUN
ajfa-222	148	74	overall	overall	ADJ
ajfa-222	148	75	mark	mark	NOUN
ajfa-222	148	76	.	.	PUNCT
ajfa-222	149	1	the	the	DET
ajfa-222	149	2	use	use	NOUN
ajfa-222	149	3	of	of	ADP
ajfa-222	149	4	supplementary	supplementary	ADJ
ajfa-222	149	5	examinations	examination	NOUN
ajfa-222	149	6	provided	provide	VERB
ajfa-222	149	7	a	a	DET
ajfa-222	149	8	further	further	ADJ
ajfa-222	149	9	point	point	NOUN
ajfa-222	149	10	of	of	ADP
ajfa-222	149	11	difference	difference	NOUN
ajfa-222	149	12	in	in	ADP
ajfa-222	149	13	the	the	DET
ajfa-222	149	14	area	area	NOUN
ajfa-222	149	15	of	of	ADP
ajfa-222	149	16	assessment	assessment	NOUN
ajfa-222	149	17	.	.	PUNCT
ajfa-222	150	1	neither	neither	PRON
ajfa-222	150	2	case	case	NOUN
ajfa-222	150	3	1	1	NUM
ajfa-222	150	4	nor	nor	CCONJ
ajfa-222	150	5	case	case	NOUN
ajfa-222	150	6	3	3	NUM
ajfa-222	150	7	had	have	VERB
ajfa-222	150	8	any	any	DET
ajfa-222	150	9	form	form	NOUN
ajfa-222	150	10	of	of	ADP
ajfa-222	150	11	additional	additional	ADJ
ajfa-222	150	12	assessment	assessment	NOUN
ajfa-222	150	13	for	for	ADP
ajfa-222	150	14	marginal	marginal	ADJ
ajfa-222	150	15	failures	failure	NOUN
ajfa-222	150	16	,	,	PUNCT
ajfa-222	150	17	but	but	CCONJ
ajfa-222	150	18	case	case	NOUN
ajfa-222	150	19	2	2	NUM
ajfa-222	150	20	had	have	VERB
ajfa-222	150	21	a	a	DET
ajfa-222	150	22	non	non	ADJ
ajfa-222	150	23	-	-	ADJ
ajfa-222	150	24	discretionary	discretionary	ADJ
ajfa-222	150	25	supplementary	supplementary	ADJ
ajfa-222	150	26	examination	examination	NOUN
ajfa-222	150	27	for	for	ADP
ajfa-222	150	28	all	all	DET
ajfa-222	150	29	failing	fail	VERB
ajfa-222	150	30	candidates	candidate	NOUN
ajfa-222	150	31	scoring	score	VERB
ajfa-222	150	32	more	more	ADJ
ajfa-222	150	33	than	than	ADP
ajfa-222	150	34	40	40	NUM
ajfa-222	150	35	%	%	NOUN
ajfa-222	150	36	overall	overall	ADJ
ajfa-222	150	37	.	.	PUNCT
ajfa-222	151	1	the	the	DET
ajfa-222	151	2	combination	combination	NOUN
ajfa-222	151	3	of	of	ADP
ajfa-222	151	4	these	these	DET
ajfa-222	151	5	last	last	ADJ
ajfa-222	151	6	two	two	NUM
ajfa-222	151	7	factors	factor	NOUN
ajfa-222	151	8	undoubtedly	undoubtedly	ADV
ajfa-222	151	9	contributed	contribute	VERB
ajfa-222	151	10	to	to	ADP
ajfa-222	151	11	low	low	VERB
ajfa-222	151	12	overall	overall	ADJ
ajfa-222	151	13	fail	fail	ADJ
ajfa-222	151	14	grades	grade	NOUN
ajfa-222	151	15	in	in	ADP
ajfa-222	151	16	the	the	DET
ajfa-222	151	17	unit	unit	NOUN
ajfa-222	151	18	at	at	ADP
ajfa-222	151	19	case	case	NOUN
ajfa-222	151	20	2	2	NUM
ajfa-222	151	21	21	21	NUM
ajfa-222	151	22	%	%	NOUN
ajfa-222	151	23	compared	compare	VERB
ajfa-222	151	24	to	to	ADP
ajfa-222	151	25	those	those	PRON
ajfa-222	151	26	at	at	ADP
ajfa-222	151	27	case	case	NOUN
ajfa-222	151	28	3	3	NUM
ajfa-222	151	29	(	(	PUNCT
ajfa-222	151	30	26	26	NUM
ajfa-222	151	31	%	%	NOUN
ajfa-222	151	32	)	)	PUNCT
ajfa-222	151	33	and	and	CCONJ
ajfa-222	151	34	case	case	NOUN
ajfa-222	151	35	1(32	1(32	NUM
ajfa-222	151	36	%	%	NOUN
ajfa-222	151	37	)	)	PUNCT
ajfa-222	151	38	.	.	PUNCT
ajfa-222	152	1	there	there	PRON
ajfa-222	152	2	was	be	VERB
ajfa-222	152	3	also	also	ADV
ajfa-222	152	4	some	some	DET
ajfa-222	152	5	evidence	evidence	NOUN
ajfa-222	152	6	that	that	SCONJ
ajfa-222	152	7	the	the	DET
ajfa-222	152	8	assessment	assessment	NOUN
ajfa-222	152	9	(	(	PUNCT
ajfa-222	152	10	assignments	assignment	NOUN
ajfa-222	152	11	and	and	CCONJ
ajfa-222	152	12	examination	examination	NOUN
ajfa-222	152	13	)	)	PUNCT
ajfa-222	152	14	in	in	ADP
ajfa-222	152	15	case	case	NOUN
ajfa-222	152	16	1‟s	1‟s	NUM
ajfa-222	152	17	first	first	ADJ
ajfa-222	152	18	accounting	accounting	NOUN
ajfa-222	152	19	unit	unit	NOUN
ajfa-222	152	20	were	be	AUX
ajfa-222	152	21	of	of	ADP
ajfa-222	152	22	a	a	DET
ajfa-222	152	23	more	more	ADV
ajfa-222	152	24	difficult	difficult	ADJ
ajfa-222	152	25	standard	standard	NOUN
ajfa-222	152	26	than	than	ADP
ajfa-222	152	27	the	the	DET
ajfa-222	152	28	equivalents	equivalent	NOUN
ajfa-222	152	29	at	at	ADP
ajfa-222	152	30	case	case	NOUN
ajfa-222	152	31	3	3	NUM
ajfa-222	152	32	and	and	CCONJ
ajfa-222	152	33	case	case	NOUN
ajfa-222	152	34	2	2	NUM
ajfa-222	152	35	;	;	PUNCT
ajfa-222	152	36	this	this	PRON
ajfa-222	152	37	may	may	AUX
ajfa-222	152	38	contribute	contribute	VERB
ajfa-222	152	39	to	to	ADP
ajfa-222	152	40	the	the	DET
ajfa-222	152	41	higher	high	ADJ
ajfa-222	152	42	unit	unit	NOUN
ajfa-222	152	43	failure	failure	NOUN
ajfa-222	152	44	rates	rate	NOUN
ajfa-222	152	45	experienced	experience	VERB
ajfa-222	152	46	at	at	ADP
ajfa-222	152	47	case	case	NOUN
ajfa-222	152	48	1	1	NUM
ajfa-222	152	49	.	.	NOUN
ajfa-222	152	50	5	5	NUM
ajfa-222	152	51	.	.	X
ajfa-222	152	52	concluding	conclude	VERB
ajfa-222	152	53	remarks	remark	VERB
ajfa-222	152	54	the	the	DET
ajfa-222	152	55	benchmarking	benchmarke	VERB
ajfa-222	152	56	exercise	exercise	NOUN
ajfa-222	152	57	has	have	AUX
ajfa-222	152	58	provided	provide	VERB
ajfa-222	152	59	the	the	DET
ajfa-222	152	60	opportunity	opportunity	NOUN
ajfa-222	152	61	to	to	PART
ajfa-222	152	62	observe	observe	VERB
ajfa-222	152	63	and	and	CCONJ
ajfa-222	152	64	analyse	analyse	VERB
ajfa-222	152	65	the	the	DET
ajfa-222	152	66	consistency	consistency	NOUN
ajfa-222	152	67	and	and	CCONJ
ajfa-222	152	68	diversity	diversity	NOUN
ajfa-222	152	69	of	of	ADP
ajfa-222	152	70	accounting	accounting	NOUN
ajfa-222	152	71	offerings	offering	NOUN
ajfa-222	152	72	at	at	ADP
ajfa-222	152	73	three	three	NUM
ajfa-222	152	74	australian	australian	ADJ
ajfa-222	152	75	universities	university	NOUN
ajfa-222	152	76	.	.	PUNCT
ajfa-222	153	1	the	the	DET
ajfa-222	153	2	three	three	NUM
ajfa-222	153	3	participating	participate	VERB
ajfa-222	153	4	universities	university	NOUN
ajfa-222	153	5	are	be	AUX
ajfa-222	153	6	far	far	ADV
ajfa-222	153	7	from	from	ADP
ajfa-222	153	8	ideal	ideal	NOUN
ajfa-222	153	9	for	for	ADP
ajfa-222	153	10	a	a	DET
ajfa-222	153	11	benchmarking	benchmarke	VERB
ajfa-222	153	12	analysis	analysis	NOUN
ajfa-222	153	13	due	due	ADJ
ajfa-222	153	14	to	to	ADP
ajfa-222	153	15	differences	difference	NOUN
ajfa-222	153	16	in	in	ADP
ajfa-222	153	17	size	size	NOUN
ajfa-222	153	18	,	,	PUNCT
ajfa-222	153	19	of	of	ADP
ajfa-222	153	20	staffing	staffing	NOUN
ajfa-222	153	21	and	and	CCONJ
ajfa-222	153	22	student	student	NOUN
ajfa-222	153	23	enrolments	enrolment	NOUN
ajfa-222	153	24	and	and	CCONJ
ajfa-222	153	25	departmental	departmental	ADJ
ajfa-222	153	26	discipline	discipline	NOUN
ajfa-222	153	27	focus	focus	NOUN
ajfa-222	153	28	.	.	PUNCT
ajfa-222	154	1	thus	thus	ADV
ajfa-222	154	2	,	,	PUNCT
ajfa-222	154	3	the	the	DET
ajfa-222	154	4	findings	finding	NOUN
ajfa-222	154	5	are	be	AUX
ajfa-222	154	6	difficult	difficult	ADJ
ajfa-222	154	7	to	to	PART
ajfa-222	154	8	generalise	generalise	VERB
ajfa-222	154	9	across	across	ADP
ajfa-222	154	10	the	the	DET
ajfa-222	154	11	wider	wide	ADJ
ajfa-222	154	12	population	population	NOUN
ajfa-222	154	13	.	.	PUNCT
ajfa-222	155	1	nonetheless	nonetheless	ADV
ajfa-222	155	2	they	they	PRON
ajfa-222	155	3	provide	provide	VERB
ajfa-222	155	4	interesting	interesting	ADJ
ajfa-222	155	5	observations	observation	NOUN
ajfa-222	155	6	which	which	PRON
ajfa-222	155	7	allow	allow	VERB
ajfa-222	155	8	the	the	DET
ajfa-222	155	9	specification	specification	NOUN
ajfa-222	155	10	of	of	ADP
ajfa-222	155	11	suggestions	suggestion	NOUN
ajfa-222	155	12	consistent	consistent	ADJ
ajfa-222	155	13	with	with	ADP
ajfa-222	155	14	the	the	DET
ajfa-222	155	15	objectives	objective	NOUN
ajfa-222	155	16	of	of	ADP
ajfa-222	155	17	the	the	DET
ajfa-222	155	18	exercise	exercise	NOUN
ajfa-222	155	19	.	.	PUNCT
ajfa-222	156	1	there	there	PRON
ajfa-222	156	2	are	be	VERB
ajfa-222	156	3	several	several	ADJ
ajfa-222	156	4	issues	issue	NOUN
ajfa-222	156	5	where	where	SCONJ
ajfa-222	156	6	the	the	DET
ajfa-222	156	7	problems	problem	NOUN
ajfa-222	156	8	faced	face	VERB
ajfa-222	156	9	by	by	ADP
ajfa-222	156	10	the	the	DET
ajfa-222	156	11	three	three	NUM
ajfa-222	156	12	universities	university	NOUN
ajfa-222	156	13	are	be	AUX
ajfa-222	156	14	common	common	ADJ
ajfa-222	156	15	or	or	CCONJ
ajfa-222	156	16	similar	similar	ADJ
ajfa-222	156	17	:	:	PUNCT
ajfa-222	156	18	the	the	DET
ajfa-222	156	19	age	age	NOUN
ajfa-222	156	20	profile	profile	NOUN
ajfa-222	156	21	is	be	AUX
ajfa-222	156	22	either	either	CCONJ
ajfa-222	156	23	already	already	ADV
ajfa-222	156	24	precarious	precarious	ADJ
ajfa-222	156	25	,	,	PUNCT
ajfa-222	156	26	or	or	CCONJ
ajfa-222	156	27	trending	trend	VERB
ajfa-222	156	28	in	in	ADP
ajfa-222	156	29	that	that	DET
ajfa-222	156	30	direction	direction	NOUN
ajfa-222	156	31	.	.	PUNCT
ajfa-222	157	1	urgent	urgent	ADJ
ajfa-222	157	2	attention	attention	NOUN
ajfa-222	157	3	to	to	ADP
ajfa-222	157	4	succession	succession	NOUN
ajfa-222	157	5	planning	planning	NOUN
ajfa-222	157	6	is	be	AUX
ajfa-222	157	7	required	require	VERB
ajfa-222	157	8	;	;	PUNCT
ajfa-222	157	9	the	the	DET
ajfa-222	157	10	proportion	proportion	NOUN
ajfa-222	157	11	of	of	ADP
ajfa-222	157	12	senior	senior	ADJ
ajfa-222	157	13	staff	staff	NOUN
ajfa-222	157	14	(	(	PUNCT
ajfa-222	157	15	particularly	particularly	ADV
ajfa-222	157	16	at	at	ADP
ajfa-222	157	17	professorial	professorial	ADJ
ajfa-222	157	18	level	level	NOUN
ajfa-222	157	19	)	)	PUNCT
ajfa-222	157	20	is	be	AUX
ajfa-222	157	21	consistently	consistently	ADV
ajfa-222	157	22	small	small	ADJ
ajfa-222	157	23	,	,	PUNCT
ajfa-222	157	24	with	with	ADP
ajfa-222	157	25	significant	significant	ADJ
ajfa-222	157	26	implications	implication	NOUN
ajfa-222	157	27	for	for	ADP
ajfa-222	157	28	leadership	leadership	NOUN
ajfa-222	157	29	,	,	PUNCT
ajfa-222	157	30	mentoring	mentoring	NOUN
ajfa-222	157	31	and	and	CCONJ
ajfa-222	157	32	research	research	NOUN
ajfa-222	157	33	performance	performance	NOUN
ajfa-222	157	34	.	.	PUNCT
ajfa-222	158	1	additional	additional	ADJ
ajfa-222	158	2	senior	senior	ADJ
ajfa-222	158	3	appointments	appointment	NOUN
ajfa-222	158	4	,	,	PUNCT
ajfa-222	158	5	ideally	ideally	ADV
ajfa-222	158	6	of	of	ADP
ajfa-222	158	7	research	research	NOUN
ajfa-222	158	8	-	-	PUNCT
ajfa-222	158	9	active	active	ADJ
ajfa-222	158	10	staff	staff	NOUN
ajfa-222	158	11	,	,	PUNCT
ajfa-222	158	12	are	be	AUX
ajfa-222	158	13	required	require	VERB
ajfa-222	158	14	;	;	PUNCT
ajfa-222	158	15	the	the	DET
ajfa-222	158	16	mix	mix	NOUN
ajfa-222	158	17	of	of	ADP
ajfa-222	158	18	students	student	NOUN
ajfa-222	158	19	(	(	PUNCT
ajfa-222	158	20	i.e.	i.e.	X
ajfa-222	158	21	,	,	PUNCT
ajfa-222	158	22	mature	mature	ADJ
ajfa-222	158	23	-	-	PUNCT
ajfa-222	158	24	age	age	NOUN
ajfa-222	158	25	/	/	SYM
ajfa-222	158	26	school	school	NOUN
ajfa-222	158	27	leaver	leaver	NOUN
ajfa-222	158	28	;	;	PUNCT
ajfa-222	158	29	local	local	ADJ
ajfa-222	158	30	/	/	SYM
ajfa-222	158	31	international	international	ADJ
ajfa-222	158	32	;	;	PUNCT
ajfa-222	158	33	major	major	ADJ
ajfa-222	158	34	/	/	SYM
ajfa-222	158	35	non	non	ADJ
ajfa-222	158	36	-	-	ADJ
ajfa-222	158	37	accounting	accounting	ADJ
ajfa-222	158	38	major	major	NOUN
ajfa-222	158	39	)	)	PUNCT
ajfa-222	158	40	in	in	ADP
ajfa-222	158	41	core	core	ADJ
ajfa-222	158	42	courses	course	NOUN
ajfa-222	158	43	poses	pose	VERB
ajfa-222	158	44	particular	particular	ADJ
ajfa-222	158	45	difficulties	difficulty	NOUN
ajfa-222	158	46	,	,	PUNCT
ajfa-222	158	47	which	which	PRON
ajfa-222	158	48	will	will	AUX
ajfa-222	158	49	impact	impact	VERB
ajfa-222	158	50	on	on	ADP
ajfa-222	158	51	student	student	NOUN
ajfa-222	158	52	satisfaction	satisfaction	NOUN
ajfa-222	158	53	;	;	PUNCT
ajfa-222	158	54	the	the	DET
ajfa-222	158	55	size	size	NOUN
ajfa-222	158	56	of	of	ADP
ajfa-222	158	57	the	the	DET
ajfa-222	158	58	first	first	ADJ
ajfa-222	158	59	-	-	PUNCT
ajfa-222	158	60	year	year	NOUN
ajfa-222	158	61	accounting	accounting	NOUN
ajfa-222	158	62	unit	unit	NOUN
ajfa-222	158	63	required	require	VERB
ajfa-222	158	64	the	the	DET
ajfa-222	158	65	use	use	NOUN
ajfa-222	158	66	of	of	ADP
ajfa-222	158	67	sessional	sessional	ADJ
ajfa-222	158	68	,	,	PUNCT
ajfa-222	158	69	rather	rather	ADV
ajfa-222	158	70	than	than	ADP
ajfa-222	158	71	permanent	permanent	ADJ
ajfa-222	158	72	staff	staff	NOUN
ajfa-222	158	73	occasionally	occasionally	ADV
ajfa-222	158	74	to	to	ADP
ajfa-222	158	75	potentially	potentially	ADV
ajfa-222	158	76	dangerous	dangerous	ADJ
ajfa-222	158	77	levels	level	NOUN
ajfa-222	158	78	.	.	PUNCT
ajfa-222	159	1	the	the	DET
ajfa-222	159	2	implications	implication	NOUN
ajfa-222	159	3	for	for	ADP
ajfa-222	159	4	the	the	DET
ajfa-222	159	5	staff	staff	NOUN
ajfa-222	159	6	co	co	NOUN
ajfa-222	159	7	-	-	NOUN
ajfa-222	159	8	ordination	ordination	ADJ
ajfa-222	159	9	burden	burden	NOUN
ajfa-222	159	10	and	and	CCONJ
ajfa-222	159	11	the	the	DET
ajfa-222	159	12	student	student	NOUN
ajfa-222	159	13	experience	experience	NOUN
ajfa-222	159	14	should	should	AUX
ajfa-222	159	15	not	not	PART
ajfa-222	159	16	be	be	AUX
ajfa-222	159	17	underestimated	underestimate	VERB
ajfa-222	159	18	.	.	PUNCT
ajfa-222	160	1	for	for	ADP
ajfa-222	160	2	such	such	ADJ
ajfa-222	160	3	large	large	ADJ
ajfa-222	160	4	courses	course	NOUN
ajfa-222	160	5	,	,	PUNCT
ajfa-222	160	6	administrative	administrative	ADJ
ajfa-222	160	7	assistance	assistance	NOUN
ajfa-222	160	8	must	must	AUX
ajfa-222	160	9	be	be	AUX
ajfa-222	160	10	made	make	VERB
ajfa-222	160	11	available	available	ADJ
ajfa-222	160	12	to	to	PART
ajfa-222	160	13	avoid	avoid	VERB
ajfa-222	160	14	staff	staff	NOUN
ajfa-222	160	15	stress	stress	NOUN
ajfa-222	160	16	and	and	CCONJ
ajfa-222	160	17	burn	burn	VERB
ajfa-222	160	18	-	-	PUNCT
ajfa-222	160	19	out	out	NOUN
ajfa-222	160	20	.	.	PUNCT
ajfa-222	161	1	conversely	conversely	ADV
ajfa-222	161	2	,	,	PUNCT
ajfa-222	161	3	there	there	PRON
ajfa-222	161	4	were	be	VERB
ajfa-222	161	5	significant	significant	ADJ
ajfa-222	161	6	differences	difference	NOUN
ajfa-222	161	7	in	in	ADP
ajfa-222	161	8	the	the	DET
ajfa-222	161	9	way	way	NOUN
ajfa-222	161	10	the	the	DET
ajfa-222	161	11	first	first	ADJ
ajfa-222	161	12	-	-	PUNCT
ajfa-222	161	13	year	year	NOUN
ajfa-222	161	14	accounting	accounting	NOUN
ajfa-222	161	15	unit	unit	NOUN
ajfa-222	161	16	was	be	AUX
ajfa-222	161	17	delivered	deliver	VERB
ajfa-222	161	18	.	.	PUNCT
ajfa-222	162	1	the	the	DET
ajfa-222	162	2	content	content	NOUN
ajfa-222	162	3	of	of	ADP
ajfa-222	162	4	the	the	DET
ajfa-222	162	5	units	unit	NOUN
ajfa-222	162	6	looked	look	VERB
ajfa-222	162	7	similar	similar	ADJ
ajfa-222	162	8	,	,	PUNCT
ajfa-222	162	9	but	but	CCONJ
ajfa-222	162	10	deeper	deep	ADJ
ajfa-222	162	11	analysis	analysis	NOUN
ajfa-222	162	12	revealed	reveal	VERB
ajfa-222	162	13	differences	difference	NOUN
ajfa-222	162	14	in	in	ADP
ajfa-222	162	15	both	both	CCONJ
ajfa-222	162	16	the	the	DET
ajfa-222	162	17	depth	depth	NOUN
ajfa-222	162	18	and	and	CCONJ
ajfa-222	162	19	mode	mode	NOUN
ajfa-222	162	20	of	of	ADP
ajfa-222	162	21	delivery	delivery	NOUN
ajfa-222	162	22	,	,	PUNCT
ajfa-222	162	23	most	most	ADV
ajfa-222	162	24	notably	notably	ADV
ajfa-222	162	25	:	:	PUNCT
ajfa-222	162	26	asian	asian	ADJ
ajfa-222	162	27	journal	journal	NOUN
ajfa-222	162	28	of	of	ADP
ajfa-222	162	29	finance	finance	PROPN
ajfa-222	162	30	&	&	CCONJ
ajfa-222	162	31	accounting	accounting	PROPN
ajfa-222	162	32	issn	issn	PROPN
ajfa-222	162	33	1946	1946	NUM
ajfa-222	162	34	-	-	PUNCT
ajfa-222	162	35	052x	052x	NOUN
ajfa-222	162	36	2009	2009	NUM
ajfa-222	162	37	,	,	PUNCT
ajfa-222	162	38	vol	vol	NOUN
ajfa-222	162	39	.	.	PROPN
ajfa-222	162	40	1	1	NUM
ajfa-222	162	41	,	,	PUNCT
ajfa-222	162	42	no	no	INTJ
ajfa-222	162	43	.	.	NOUN
ajfa-222	162	44	2	2	NUM
ajfa-222	162	45	:	:	PUNCT
ajfa-222	162	46	e1	e1	VERB
ajfa-222	162	47	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-222	162	48	12	12	NUM
ajfa-222	162	49	of	of	ADP
ajfa-222	162	50	the	the	DET
ajfa-222	162	51	three	three	NUM
ajfa-222	162	52	universities	university	NOUN
ajfa-222	162	53	only	only	ADV
ajfa-222	162	54	case	case	NOUN
ajfa-222	162	55	1	1	NUM
ajfa-222	162	56	did	do	AUX
ajfa-222	162	57	not	not	PART
ajfa-222	162	58	have	have	VERB
ajfa-222	162	59	a	a	DET
ajfa-222	162	60	common	common	ADJ
ajfa-222	162	61	-	-	PUNCT
ajfa-222	162	62	core	core	NOUN
ajfa-222	162	63	of	of	ADP
ajfa-222	162	64	business	business	NOUN
ajfa-222	162	65	units	unit	NOUN
ajfa-222	162	66	.	.	PUNCT
ajfa-222	163	1	non	non	ADJ
ajfa-222	163	2	-	-	ADJ
ajfa-222	163	3	accounting	accounting	ADJ
ajfa-222	163	4	majors	major	NOUN
ajfa-222	163	5	did	do	AUX
ajfa-222	163	6	not	not	PART
ajfa-222	163	7	complete	complete	VERB
ajfa-222	163	8	the	the	DET
ajfa-222	163	9	first	first	ADJ
ajfa-222	163	10	(	(	PUNCT
ajfa-222	163	11	compulsory	compulsory	NOUN
ajfa-222	163	12	)	)	PUNCT
ajfa-222	163	13	accounting	accounting	NOUN
ajfa-222	163	14	unit	unit	NOUN
ajfa-222	163	15	,	,	PUNCT
ajfa-222	163	16	and	and	CCONJ
ajfa-222	163	17	correspondingly	correspondingly	ADV
ajfa-222	163	18	accounting	accounting	NOUN
ajfa-222	163	19	majors	major	NOUN
ajfa-222	163	20	did	do	AUX
ajfa-222	163	21	not	not	PART
ajfa-222	163	22	necessarily	necessarily	ADV
ajfa-222	163	23	complete	complete	VERB
ajfa-222	163	24	first	first	ADJ
ajfa-222	163	25	year	year	NOUN
ajfa-222	163	26	management	management	NOUN
ajfa-222	163	27	or	or	CCONJ
ajfa-222	163	28	marketing	marketing	NOUN
ajfa-222	163	29	units	unit	NOUN
ajfa-222	163	30	;	;	PUNCT
ajfa-222	163	31	there	there	PRON
ajfa-222	163	32	were	be	VERB
ajfa-222	163	33	significant	significant	ADJ
ajfa-222	163	34	differences	difference	NOUN
ajfa-222	163	35	in	in	ADP
ajfa-222	163	36	the	the	DET
ajfa-222	163	37	delivery	delivery	NOUN
ajfa-222	163	38	of	of	ADP
ajfa-222	163	39	the	the	DET
ajfa-222	163	40	first	first	ADJ
ajfa-222	163	41	accounting	accounting	NOUN
ajfa-222	163	42	unit	unit	NOUN
ajfa-222	163	43	.	.	PUNCT
ajfa-222	164	1	case	case	NOUN
ajfa-222	164	2	3	3	NUM
ajfa-222	164	3	operated	operate	VERB
ajfa-222	164	4	on	on	ADP
ajfa-222	164	5	a	a	DET
ajfa-222	164	6	(	(	PUNCT
ajfa-222	164	7	1	1	NUM
ajfa-222	164	8	+	+	NUM
ajfa-222	164	9	2	2	X
ajfa-222	164	10	)	)	PUNCT
ajfa-222	164	11	lecture	lecture	NOUN
ajfa-222	164	12	/	/	SYM
ajfa-222	164	13	tutorial	tutorial	NOUN
ajfa-222	164	14	hours	hour	NOUN
ajfa-222	164	15	split	split	NOUN
ajfa-222	164	16	,	,	PUNCT
ajfa-222	164	17	while	while	SCONJ
ajfa-222	164	18	both	both	DET
ajfa-222	164	19	case	case	NOUN
ajfa-222	164	20	1	1	NUM
ajfa-222	164	21	and	and	CCONJ
ajfa-222	164	22	case	case	NOUN
ajfa-222	164	23	2	2	NUM
ajfa-222	164	24	operated	operate	VERB
ajfa-222	164	25	on	on	ADP
ajfa-222	164	26	a	a	DET
ajfa-222	164	27	(	(	PUNCT
ajfa-222	164	28	2	2	NUM
ajfa-222	164	29	+	+	NUM
ajfa-222	164	30	1	1	NUM
ajfa-222	164	31	)	)	PUNCT
ajfa-222	164	32	split	split	NOUN
ajfa-222	164	33	.	.	PUNCT
ajfa-222	165	1	while	while	SCONJ
ajfa-222	165	2	the	the	DET
ajfa-222	165	3	former	former	ADJ
ajfa-222	165	4	is	be	AUX
ajfa-222	165	5	more	more	ADJ
ajfa-222	165	6	resource	resource	NOUN
ajfa-222	165	7	intensive	intensive	ADJ
ajfa-222	165	8	,	,	PUNCT
ajfa-222	165	9	it	it	PRON
ajfa-222	165	10	may	may	AUX
ajfa-222	165	11	provide	provide	VERB
ajfa-222	165	12	improved	improved	ADJ
ajfa-222	165	13	student	student	NOUN
ajfa-222	165	14	learning	learn	VERB
ajfa-222	165	15	outcomes	outcome	NOUN
ajfa-222	165	16	;	;	PUNCT
ajfa-222	165	17	there	there	PRON
ajfa-222	165	18	were	be	VERB
ajfa-222	165	19	significant	significant	ADJ
ajfa-222	165	20	differences	difference	NOUN
ajfa-222	165	21	in	in	ADP
ajfa-222	165	22	assessment	assessment	NOUN
ajfa-222	165	23	of	of	ADP
ajfa-222	165	24	the	the	DET
ajfa-222	165	25	first	first	ADJ
ajfa-222	165	26	accounting	accounting	NOUN
ajfa-222	165	27	unit	unit	NOUN
ajfa-222	165	28	.	.	PUNCT
ajfa-222	166	1	both	both	DET
ajfa-222	166	2	case	case	NOUN
ajfa-222	166	3	1	1	NUM
ajfa-222	166	4	and	and	CCONJ
ajfa-222	166	5	case	case	NOUN
ajfa-222	166	6	3	3	NUM
ajfa-222	166	7	instituted	institute	VERB
ajfa-222	166	8	an	an	DET
ajfa-222	166	9	exam	exam	NOUN
ajfa-222	166	10	-	-	PUNCT
ajfa-222	166	11	performance	performance	NOUN
ajfa-222	166	12	threshold	threshold	NOUN
ajfa-222	166	13	,	,	PUNCT
ajfa-222	166	14	so	so	SCONJ
ajfa-222	166	15	that	that	SCONJ
ajfa-222	166	16	students	student	NOUN
ajfa-222	166	17	with	with	ADP
ajfa-222	166	18	50	50	NUM
ajfa-222	166	19	%	%	NOUN
ajfa-222	166	20	overall	overall	ADJ
ajfa-222	166	21	only	only	ADV
ajfa-222	166	22	passed	pass	VERB
ajfa-222	166	23	the	the	DET
ajfa-222	166	24	unit	unit	NOUN
ajfa-222	166	25	if	if	SCONJ
ajfa-222	166	26	they	they	PRON
ajfa-222	166	27	achieved	achieve	VERB
ajfa-222	166	28	a	a	DET
ajfa-222	166	29	specified	specified	ADJ
ajfa-222	166	30	mark	mark	NOUN
ajfa-222	166	31	in	in	ADP
ajfa-222	166	32	the	the	DET
ajfa-222	166	33	exam	exam	NOUN
ajfa-222	166	34	.	.	PUNCT
ajfa-222	167	1	no	no	DET
ajfa-222	167	2	such	such	ADJ
ajfa-222	167	3	threshold	threshold	NOUN
ajfa-222	167	4	existed	exist	VERB
ajfa-222	167	5	at	at	ADP
ajfa-222	167	6	case	case	NOUN
ajfa-222	167	7	2	2	NUM
ajfa-222	167	8	;	;	PUNCT
ajfa-222	167	9	if	if	SCONJ
ajfa-222	167	10	the	the	DET
ajfa-222	167	11	student	student	NOUN
ajfa-222	167	12	accumulated	accumulate	VERB
ajfa-222	167	13	50	50	NUM
ajfa-222	167	14	%	%	NOUN
ajfa-222	167	15	overall	overall	ADV
ajfa-222	167	16	they	they	PRON
ajfa-222	167	17	passed	pass	VERB
ajfa-222	167	18	the	the	DET
ajfa-222	167	19	unit	unit	NOUN
ajfa-222	167	20	,	,	PUNCT
ajfa-222	167	21	irrespective	irrespective	ADV
ajfa-222	167	22	of	of	ADP
ajfa-222	167	23	how	how	SCONJ
ajfa-222	167	24	poor	poor	ADJ
ajfa-222	167	25	their	their	PRON
ajfa-222	167	26	performance	performance	NOUN
ajfa-222	167	27	in	in	ADP
ajfa-222	167	28	the	the	DET
ajfa-222	167	29	final	final	ADJ
ajfa-222	167	30	examination	examination	NOUN
ajfa-222	167	31	.	.	PUNCT
ajfa-222	168	1	comparisons	comparison	NOUN
ajfa-222	168	2	based	base	VERB
ajfa-222	168	3	on	on	ADP
ajfa-222	168	4	the	the	DET
ajfa-222	168	5	numbers	number	NOUN
ajfa-222	168	6	reported	report	VERB
ajfa-222	168	7	for	for	ADP
ajfa-222	168	8	student	student	NOUN
ajfa-222	168	9	satisfaction	satisfaction	NOUN
ajfa-222	168	10	with	with	ADP
ajfa-222	168	11	unit	unit	NOUN
ajfa-222	168	12	/	/	SYM
ajfa-222	168	13	teacher	teacher	NOUN
ajfa-222	168	14	should	should	AUX
ajfa-222	168	15	be	be	AUX
ajfa-222	168	16	treated	treat	VERB
ajfa-222	168	17	with	with	ADP
ajfa-222	168	18	caution	caution	NOUN
ajfa-222	168	19	,	,	PUNCT
ajfa-222	168	20	and	and	CCONJ
ajfa-222	168	21	are	be	AUX
ajfa-222	168	22	not	not	PART
ajfa-222	168	23	detailed	detail	VERB
ajfa-222	168	24	here	here	ADV
ajfa-222	168	25	,	,	PUNCT
ajfa-222	168	26	since	since	SCONJ
ajfa-222	168	27	they	they	PRON
ajfa-222	168	28	are	be	AUX
ajfa-222	168	29	based	base	VERB
ajfa-222	168	30	on	on	ADP
ajfa-222	168	31	different	different	ADJ
ajfa-222	168	32	survey	survey	NOUN
ajfa-222	168	33	instruments	instrument	NOUN
ajfa-222	168	34	.	.	PUNCT
ajfa-222	169	1	a	a	DET
ajfa-222	169	2	future	future	ADJ
ajfa-222	169	3	project	project	NOUN
ajfa-222	169	4	might	might	AUX
ajfa-222	169	5	examine	examine	VERB
ajfa-222	169	6	the	the	DET
ajfa-222	169	7	development	development	NOUN
ajfa-222	169	8	of	of	ADP
ajfa-222	169	9	a	a	DET
ajfa-222	169	10	new	new	ADJ
ajfa-222	169	11	instrument	instrument	NOUN
ajfa-222	169	12	with	with	ADP
ajfa-222	169	13	common	common	ADJ
ajfa-222	169	14	questions	question	NOUN
ajfa-222	169	15	,	,	PUNCT
ajfa-222	169	16	in	in	ADP
ajfa-222	169	17	order	order	NOUN
ajfa-222	169	18	to	to	PART
ajfa-222	169	19	improve	improve	VERB
ajfa-222	169	20	comparability	comparability	NOUN
ajfa-222	169	21	.	.	PUNCT
ajfa-222	170	1	the	the	DET
ajfa-222	170	2	impact	impact	NOUN
ajfa-222	170	3	of	of	ADP
ajfa-222	170	4	the	the	DET
ajfa-222	170	5	introduction	introduction	NOUN
ajfa-222	170	6	of	of	ADP
ajfa-222	170	7	business	business	NOUN
ajfa-222	170	8	skills	skill	NOUN
ajfa-222	170	9	units	unit	NOUN
ajfa-222	170	10	was	be	AUX
ajfa-222	170	11	already	already	ADV
ajfa-222	170	12	having	have	VERB
ajfa-222	170	13	a	a	DET
ajfa-222	170	14	significant	significant	ADJ
ajfa-222	170	15	impact	impact	NOUN
ajfa-222	170	16	on	on	ADP
ajfa-222	170	17	both	both	DET
ajfa-222	170	18	course	course	NOUN
ajfa-222	170	19	content	content	NOUN
ajfa-222	170	20	and	and	CCONJ
ajfa-222	170	21	resource	resource	NOUN
ajfa-222	170	22	use	use	NOUN
ajfa-222	170	23	at	at	ADP
ajfa-222	170	24	case	case	NOUN
ajfa-222	170	25	2	2	NUM
ajfa-222	170	26	and	and	CCONJ
ajfa-222	170	27	case	case	NOUN
ajfa-222	170	28	1	1	NUM
ajfa-222	170	29	,	,	PUNCT
ajfa-222	170	30	though	though	SCONJ
ajfa-222	170	31	less	less	ADV
ajfa-222	170	32	so	so	ADV
ajfa-222	170	33	at	at	ADP
ajfa-222	170	34	case	case	NOUN
ajfa-222	170	35	3	3	NUM
ajfa-222	170	36	where	where	SCONJ
ajfa-222	170	37	student	student	NOUN
ajfa-222	170	38	numbers	number	NOUN
ajfa-222	170	39	had	have	AUX
ajfa-222	170	40	caused	cause	VERB
ajfa-222	170	41	particular	particular	ADJ
ajfa-222	170	42	delivery	delivery	NOUN
ajfa-222	170	43	problems	problem	NOUN
ajfa-222	170	44	.	.	PUNCT
ajfa-222	171	1	the	the	DET
ajfa-222	171	2	scope	scope	NOUN
ajfa-222	171	3	of	of	ADP
ajfa-222	171	4	these	these	DET
ajfa-222	171	5	skills	skill	NOUN
ajfa-222	171	6	units	unit	NOUN
ajfa-222	171	7	suggests	suggest	VERB
ajfa-222	171	8	that	that	SCONJ
ajfa-222	171	9	they	they	PRON
ajfa-222	171	10	provide	provide	VERB
ajfa-222	171	11	a	a	DET
ajfa-222	171	12	benchmarking	benchmarke	VERB
ajfa-222	171	13	exercise	exercise	NOUN
ajfa-222	171	14	of	of	ADP
ajfa-222	171	15	their	their	PRON
ajfa-222	171	16	own	own	ADJ
ajfa-222	171	17	.	.	PUNCT
ajfa-222	172	1	on	on	ADP
ajfa-222	172	2	an	an	DET
ajfa-222	172	3	administrative	administrative	ADJ
ajfa-222	172	4	note	note	NOUN
ajfa-222	172	5	,	,	PUNCT
ajfa-222	172	6	given	give	VERB
ajfa-222	172	7	that	that	PRON
ajfa-222	172	8	ranking	rank	VERB
ajfa-222	172	9	systems	system	NOUN
ajfa-222	172	10	for	for	ADP
ajfa-222	172	11	universities	university	NOUN
ajfa-222	172	12	are	be	AUX
ajfa-222	172	13	in	in	ADP
ajfa-222	172	14	place	place	NOUN
ajfa-222	172	15	worldwide	worldwide	ADV
ajfa-222	172	16	for	for	ADP
ajfa-222	172	17	various	various	ADJ
ajfa-222	172	18	purposes	purpose	NOUN
ajfa-222	172	19	,	,	PUNCT
ajfa-222	172	20	then	then	ADV
ajfa-222	172	21	,	,	PUNCT
ajfa-222	172	22	the	the	DET
ajfa-222	172	23	question	question	NOUN
ajfa-222	172	24	of	of	ADP
ajfa-222	172	25	whether	whether	SCONJ
ajfa-222	172	26	some	some	DET
ajfa-222	172	27	universal	universal	ADJ
ajfa-222	172	28	ranking	rank	VERB
ajfa-222	172	29	system	system	NOUN
ajfa-222	172	30	for	for	ADP
ajfa-222	172	31	schools	school	NOUN
ajfa-222	172	32	within	within	ADP
ajfa-222	172	33	a	a	DET
ajfa-222	172	34	faculty	faculty	NOUN
ajfa-222	172	35	would	would	AUX
ajfa-222	172	36	be	be	AUX
ajfa-222	172	37	a	a	DET
ajfa-222	172	38	worthwhile	worthwhile	ADJ
ajfa-222	172	39	debate	debate	NOUN
ajfa-222	172	40	.	.	PUNCT
ajfa-222	173	1	if	if	SCONJ
ajfa-222	173	2	this	this	DET
ajfa-222	173	3	system	system	NOUN
ajfa-222	173	4	were	be	AUX
ajfa-222	173	5	implemented	implement	VERB
ajfa-222	173	6	then	then	ADV
ajfa-222	173	7	,	,	PUNCT
ajfa-222	173	8	database	database	NOUN
ajfa-222	173	9	and	and	CCONJ
ajfa-222	173	10	reporting	reporting	NOUN
ajfa-222	173	11	mechanisms	mechanism	NOUN
ajfa-222	173	12	across	across	ADP
ajfa-222	173	13	universities	university	NOUN
ajfa-222	173	14	would	would	AUX
ajfa-222	173	15	need	need	VERB
ajfa-222	173	16	to	to	PART
ajfa-222	173	17	be	be	AUX
ajfa-222	173	18	homogenised	homogenise	VERB
ajfa-222	173	19	to	to	PART
ajfa-222	173	20	allow	allow	VERB
ajfa-222	173	21	for	for	ADP
ajfa-222	173	22	accurate	accurate	ADJ
ajfa-222	173	23	and	and	CCONJ
ajfa-222	173	24	relevant	relevant	ADJ
ajfa-222	173	25	comparisons	comparison	NOUN
ajfa-222	173	26	.	.	PUNCT
ajfa-222	174	1	5.1	5.1	NUM
ajfa-222	174	2	limitations	limitation	NOUN
ajfa-222	174	3	of	of	ADP
ajfa-222	174	4	this	this	DET
ajfa-222	174	5	study	study	NOUN
ajfa-222	174	6	as	as	SCONJ
ajfa-222	174	7	stated	state	VERB
ajfa-222	174	8	earlier	early	ADV
ajfa-222	174	9	,	,	PUNCT
ajfa-222	174	10	generalisations	generalisation	NOUN
ajfa-222	174	11	across	across	ADP
ajfa-222	174	12	the	the	DET
ajfa-222	174	13	whole	whole	ADJ
ajfa-222	174	14	australian	australian	ADJ
ajfa-222	174	15	university	university	NOUN
ajfa-222	174	16	sector	sector	NOUN
ajfa-222	174	17	are	be	AUX
ajfa-222	174	18	difficult	difficult	ADJ
ajfa-222	174	19	to	to	PART
ajfa-222	174	20	make	make	VERB
ajfa-222	174	21	given	give	VERB
ajfa-222	174	22	that	that	SCONJ
ajfa-222	174	23	this	this	DET
ajfa-222	174	24	project	project	NOUN
ajfa-222	174	25	investigated	investigate	VERB
ajfa-222	174	26	data	datum	NOUN
ajfa-222	174	27	from	from	ADP
ajfa-222	174	28	only	only	ADV
ajfa-222	174	29	three	three	NUM
ajfa-222	174	30	universities	university	NOUN
ajfa-222	174	31	.	.	PUNCT
ajfa-222	175	1	in	in	ADP
ajfa-222	175	2	addition	addition	NOUN
ajfa-222	175	3	,	,	PUNCT
ajfa-222	175	4	there	there	PRON
ajfa-222	175	5	are	be	VERB
ajfa-222	175	6	many	many	ADJ
ajfa-222	175	7	more	more	ADJ
ajfa-222	175	8	management	management	NOUN
ajfa-222	175	9	practices	practice	NOUN
ajfa-222	175	10	that	that	PRON
ajfa-222	175	11	are	be	AUX
ajfa-222	175	12	conducted	conduct	VERB
ajfa-222	175	13	in	in	ADP
ajfa-222	175	14	a	a	DET
ajfa-222	175	15	department	department	NOUN
ajfa-222	175	16	/	/	SYM
ajfa-222	175	17	school	school	NOUN
ajfa-222	175	18	of	of	ADP
ajfa-222	175	19	accounting	accounting	NOUN
ajfa-222	175	20	that	that	PRON
ajfa-222	175	21	have	have	AUX
ajfa-222	175	22	not	not	PART
ajfa-222	175	23	been	be	AUX
ajfa-222	175	24	subjected	subject	VERB
ajfa-222	175	25	to	to	ADP
ajfa-222	175	26	benchmarking	benchmarke	VERB
ajfa-222	175	27	for	for	ADP
ajfa-222	175	28	this	this	DET
ajfa-222	175	29	project	project	NOUN
ajfa-222	175	30	.	.	PUNCT
ajfa-222	176	1	for	for	ADP
ajfa-222	176	2	example	example	NOUN
ajfa-222	176	3	,	,	PUNCT
ajfa-222	176	4	a	a	DET
ajfa-222	176	5	comparison	comparison	NOUN
ajfa-222	176	6	of	of	ADP
ajfa-222	176	7	the	the	DET
ajfa-222	176	8	incentive	incentive	NOUN
ajfa-222	176	9	schemes	scheme	NOUN
ajfa-222	176	10	for	for	ADP
ajfa-222	176	11	research	research	NOUN
ajfa-222	176	12	activity	activity	NOUN
ajfa-222	176	13	across	across	ADP
ajfa-222	176	14	universities	university	NOUN
ajfa-222	176	15	would	would	AUX
ajfa-222	176	16	also	also	ADV
ajfa-222	176	17	be	be	AUX
ajfa-222	176	18	a	a	DET
ajfa-222	176	19	useful	useful	ADJ
ajfa-222	176	20	exercise	exercise	NOUN
ajfa-222	176	21	to	to	PART
ajfa-222	176	22	undertake	undertake	VERB
ajfa-222	176	23	.	.	PUNCT
ajfa-222	177	1	asian	asian	ADJ
ajfa-222	177	2	journal	journal	PROPN
ajfa-222	177	3	of	of	ADP
ajfa-222	177	4	finance	finance	PROPN
ajfa-222	177	5	&	&	CCONJ
ajfa-222	177	6	accounting	accounting	PROPN
ajfa-222	177	7	issn	issn	PROPN
ajfa-222	177	8	1946	1946	NUM
ajfa-222	177	9	-	-	PUNCT
ajfa-222	177	10	052x	052x	NOUN
ajfa-222	177	11	2009	2009	NUM
ajfa-222	177	12	,	,	PUNCT
ajfa-222	177	13	vol	vol	NOUN
ajfa-222	177	14	.	.	PROPN
ajfa-222	177	15	1	1	NUM
ajfa-222	177	16	,	,	PUNCT
ajfa-222	177	17	no	no	INTJ
ajfa-222	177	18	.	.	NOUN
ajfa-222	177	19	2	2	NUM
ajfa-222	177	20	:	:	PUNCT
ajfa-222	177	21	e1	e1	VERB
ajfa-222	177	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-222	177	23	13	13	NUM
ajfa-222	177	24	5.1.1	5.1.1	NUM
ajfa-222	177	25	future	future	ADJ
ajfa-222	177	26	research	research	NOUN
ajfa-222	177	27	this	this	DET
ajfa-222	177	28	project	project	NOUN
ajfa-222	177	29	was	be	AUX
ajfa-222	177	30	essentially	essentially	ADV
ajfa-222	177	31	a	a	DET
ajfa-222	177	32	“	"	PUNCT
ajfa-222	177	33	pilot	pilot	NOUN
ajfa-222	177	34	-	-	PUNCT
ajfa-222	177	35	test	test	NOUN
ajfa-222	177	36	”	"	PUNCT
ajfa-222	177	37	for	for	ADP
ajfa-222	177	38	further	far	ADV
ajfa-222	177	39	benchmarking	benchmarke	VERB
ajfa-222	177	40	exercises	exercise	NOUN
ajfa-222	177	41	across	across	ADP
ajfa-222	177	42	different	different	ADJ
ajfa-222	177	43	disciplines	discipline	NOUN
ajfa-222	177	44	within	within	ADP
ajfa-222	177	45	the	the	DET
ajfa-222	177	46	business	business	NOUN
ajfa-222	177	47	faculties	faculty	NOUN
ajfa-222	177	48	.	.	PUNCT
ajfa-222	178	1	it	it	PRON
ajfa-222	178	2	is	be	AUX
ajfa-222	178	3	expected	expect	VERB
ajfa-222	178	4	that	that	SCONJ
ajfa-222	178	5	with	with	ADP
ajfa-222	178	6	refinements	refinement	NOUN
ajfa-222	178	7	and	and	CCONJ
ajfa-222	178	8	improvements	improvement	NOUN
ajfa-222	178	9	to	to	ADP
ajfa-222	178	10	the	the	DET
ajfa-222	178	11	procedures	procedure	NOUN
ajfa-222	178	12	used	use	VERB
ajfa-222	178	13	in	in	ADP
ajfa-222	178	14	this	this	DET
ajfa-222	178	15	current	current	ADJ
ajfa-222	178	16	project	project	NOUN
ajfa-222	178	17	,	,	PUNCT
ajfa-222	178	18	that	that	SCONJ
ajfa-222	178	19	future	future	ADJ
ajfa-222	178	20	assignments	assignment	NOUN
ajfa-222	178	21	will	will	AUX
ajfa-222	178	22	provide	provide	VERB
ajfa-222	178	23	further	further	ADJ
ajfa-222	178	24	valid	valid	ADJ
ajfa-222	178	25	comparisons	comparison	NOUN
ajfa-222	178	26	to	to	PART
ajfa-222	178	27	ultimately	ultimately	ADV
ajfa-222	178	28	improve	improve	VERB
ajfa-222	178	29	student	student	NOUN
ajfa-222	178	30	and	and	CCONJ
ajfa-222	178	31	staff	staff	NOUN
ajfa-222	178	32	outcomes	outcome	NOUN
ajfa-222	178	33	.	.	PUNCT
ajfa-222	179	1	with	with	ADP
ajfa-222	179	2	the	the	DET
ajfa-222	179	3	introduction	introduction	NOUN
ajfa-222	179	4	of	of	ADP
ajfa-222	179	5	the	the	DET
ajfa-222	179	6	excellence	excellence	NOUN
ajfa-222	179	7	for	for	ADP
ajfa-222	179	8	research	research	PROPN
ajfa-222	179	9	australia	australia	PROPN
ajfa-222	179	10	(	(	PUNCT
ajfa-222	179	11	era	era	NOUN
ajfa-222	179	12	)	)	PUNCT
ajfa-222	179	13	initiative	initiative	NOUN
ajfa-222	179	14	by	by	ADP
ajfa-222	179	15	the	the	DET
ajfa-222	179	16	rudd	rudd	PROPN
ajfa-222	179	17	government	government	NOUN
ajfa-222	179	18	,	,	PUNCT
ajfa-222	179	19	further	further	ADJ
ajfa-222	179	20	opportunities	opportunity	NOUN
ajfa-222	179	21	will	will	AUX
ajfa-222	179	22	become	become	VERB
ajfa-222	179	23	available	available	ADJ
ajfa-222	179	24	to	to	PART
ajfa-222	179	25	explore	explore	VERB
ajfa-222	179	26	to	to	ADP
ajfa-222	179	27	what	what	DET
ajfa-222	179	28	extent	extent	NOUN
ajfa-222	179	29	accounting	accounting	NOUN
ajfa-222	179	30	schools	school	NOUN
ajfa-222	179	31	research	research	NOUN
ajfa-222	179	32	performance	performance	NOUN
ajfa-222	179	33	will	will	AUX
ajfa-222	179	34	compare	compare	VERB
ajfa-222	179	35	in	in	ADP
ajfa-222	179	36	the	the	DET
ajfa-222	179	37	australian	australian	ADJ
ajfa-222	179	38	university	university	NOUN
ajfa-222	179	39	sector	sector	NOUN
ajfa-222	179	40	.	.	PUNCT
ajfa-222	180	1	it	it	PRON
ajfa-222	180	2	is	be	AUX
ajfa-222	180	3	also	also	ADV
ajfa-222	180	4	important	important	ADJ
ajfa-222	180	5	to	to	PART
ajfa-222	180	6	note	note	VERB
ajfa-222	180	7	the	the	DET
ajfa-222	180	8	political	political	ADJ
ajfa-222	180	9	ramifications	ramification	NOUN
ajfa-222	180	10	of	of	ADP
ajfa-222	180	11	further	further	ADJ
ajfa-222	180	12	benchmarking	benchmarke	VERB
ajfa-222	180	13	projects	project	NOUN
ajfa-222	180	14	.	.	PUNCT
ajfa-222	181	1	although	although	SCONJ
ajfa-222	181	2	the	the	DET
ajfa-222	181	3	current	current	ADJ
ajfa-222	181	4	investigation	investigation	NOUN
ajfa-222	181	5	was	be	AUX
ajfa-222	181	6	undertaken	undertake	VERB
ajfa-222	181	7	in	in	ADP
ajfa-222	181	8	a	a	DET
ajfa-222	181	9	harmonious	harmonious	ADJ
ajfa-222	181	10	fashion	fashion	NOUN
ajfa-222	181	11	,	,	PUNCT
ajfa-222	181	12	this	this	PRON
ajfa-222	181	13	may	may	AUX
ajfa-222	181	14	not	not	PART
ajfa-222	181	15	be	be	AUX
ajfa-222	181	16	the	the	DET
ajfa-222	181	17	case	case	NOUN
ajfa-222	181	18	if	if	SCONJ
ajfa-222	181	19	different	different	ADJ
ajfa-222	181	20	universities	university	NOUN
ajfa-222	181	21	or	or	CCONJ
ajfa-222	181	22	different	different	ADJ
ajfa-222	181	23	disciplines	discipline	NOUN
ajfa-222	181	24	were	be	AUX
ajfa-222	181	25	benchmarked	benchmarke	VERB
ajfa-222	181	26	.	.	PUNCT
ajfa-222	182	1	collaboration	collaboration	NOUN
ajfa-222	182	2	and	and	CCONJ
ajfa-222	182	3	openness	openness	NOUN
ajfa-222	182	4	amongst	amongst	ADP
ajfa-222	182	5	participants	participant	NOUN
ajfa-222	182	6	are	be	AUX
ajfa-222	182	7	key	key	ADJ
ajfa-222	182	8	ingredients	ingredient	NOUN
ajfa-222	182	9	for	for	ADP
ajfa-222	182	10	a	a	DET
ajfa-222	182	11	successful	successful	ADJ
ajfa-222	182	12	benchmarking	benchmarke	VERB
ajfa-222	182	13	exercise	exercise	NOUN
ajfa-222	182	14	.	.	PUNCT
ajfa-222	183	1	asian	asian	ADJ
ajfa-222	183	2	journal	journal	PROPN
ajfa-222	183	3	of	of	ADP
ajfa-222	183	4	finance	finance	PROPN
ajfa-222	183	5	&	&	CCONJ
ajfa-222	183	6	accounting	accounting	PROPN
ajfa-222	183	7	issn	issn	PROPN
ajfa-222	183	8	1946	1946	NUM
ajfa-222	183	9	-	-	PUNCT
ajfa-222	183	10	052x	052x	NOUN
ajfa-222	183	11	2009	2009	NUM
ajfa-222	183	12	,	,	PUNCT
ajfa-222	183	13	vol	vol	NOUN
ajfa-222	183	14	.	.	PROPN
ajfa-222	183	15	1	1	NUM
ajfa-222	183	16	,	,	PUNCT
ajfa-222	183	17	no	no	INTJ
ajfa-222	183	18	.	.	NOUN
ajfa-222	183	19	2	2	NUM
ajfa-222	183	20	:	:	PUNCT
ajfa-222	183	21	e1	e1	VERB
ajfa-222	183	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-222	183	23	14	14	NUM
ajfa-222	183	24	references	reference	NOUN
ajfa-222	183	25	alstete	alstete	VERB
ajfa-222	183	26	,	,	PUNCT
ajfa-222	183	27	j.w	j.w	PROPN
ajfa-222	183	28	.	.	PROPN
ajfa-222	184	1	(	(	PUNCT
ajfa-222	184	2	2008	2008	NUM
ajfa-222	184	3	)	)	PUNCT
ajfa-222	184	4	.	.	PUNCT
ajfa-222	185	1	measurement	measurement	NOUN
ajfa-222	185	2	benchmarks	benchmark	NOUN
ajfa-222	185	3	or	or	CCONJ
ajfa-222	185	4	real	real	ADJ
ajfa-222	185	5	benchmarking	benchmarking	NOUN
ajfa-222	185	6	?	?	PUNCT
ajfa-222	186	1	an	an	DET
ajfa-222	186	2	examination	examination	NOUN
ajfa-222	186	3	of	of	ADP
ajfa-222	186	4	current	current	ADJ
ajfa-222	186	5	perspectives	perspective	NOUN
ajfa-222	186	6	.	.	PUNCT
ajfa-222	187	1	benchmarking	benchmarke	VERB
ajfa-222	187	2	:	:	PUNCT
ajfa-222	187	3	an	an	DET
ajfa-222	187	4	international	international	ADJ
ajfa-222	187	5	journal	journal	NOUN
ajfa-222	187	6	,	,	PUNCT
ajfa-222	187	7	15:2	15:2	NUM
ajfa-222	187	8	,	,	PUNCT
ajfa-222	187	9	pp	pp	ADJ
ajfa-222	187	10	.	.	PUNCT
ajfa-222	188	1	178	178	NUM
ajfa-222	188	2	-	-	SYM
ajfa-222	188	3	186	186	NUM
ajfa-222	188	4	.	.	PUNCT
ajfa-222	189	1	andersen	andersen	PROPN
ajfa-222	189	2	,	,	PUNCT
ajfa-222	189	3	b.	b.	PROPN
ajfa-222	189	4	,	,	PUNCT
ajfa-222	189	5	henriksen	henriksen	PROPN
ajfa-222	189	6	,	,	PUNCT
ajfa-222	189	7	b	b	NOUN
ajfa-222	189	8	and	and	CCONJ
ajfa-222	189	9	spjelkavik	spjelkavik	NOUN
ajfa-222	189	10	,	,	PUNCT
ajfa-222	189	11	i.	i.	PROPN
ajfa-222	189	12	(	(	PUNCT
ajfa-222	189	13	2008	2008	NUM
ajfa-222	189	14	)	)	PUNCT
ajfa-222	189	15	.	.	PUNCT
ajfa-222	190	1	benchmarking	benchmarke	VERB
ajfa-222	190	2	applications	application	NOUN
ajfa-222	190	3	in	in	ADP
ajfa-222	190	4	public	public	ADJ
ajfa-222	190	5	sector	sector	NOUN
ajfa-222	190	6	principal	principal	ADJ
ajfa-222	190	7	-	-	PUNCT
ajfa-222	190	8	agent	agent	NOUN
ajfa-222	190	9	relationships	relationship	NOUN
ajfa-222	190	10	.	.	PUNCT
ajfa-222	191	1	benchmarking	benchmarke	VERB
ajfa-222	191	2	:	:	PUNCT
ajfa-222	191	3	an	an	DET
ajfa-222	191	4	international	international	ADJ
ajfa-222	191	5	journal	journal	NOUN
ajfa-222	191	6	,	,	PUNCT
ajfa-222	191	7	15:6	15:6	NUM
ajfa-222	191	8	,	,	PUNCT
ajfa-222	191	9	pp.723	pp.723	PROPN
ajfa-222	191	10	-	-	PUNCT
ajfa-222	191	11	741	741	NUM
ajfa-222	191	12	.	.	PUNCT
ajfa-222	192	1	bowerman	bowerman	PROPN
ajfa-222	192	2	,	,	PUNCT
ajfa-222	192	3	m.	m.	PROPN
ajfa-222	192	4	,	,	PUNCT
ajfa-222	192	5	francis	francis	PROPN
ajfa-222	192	6	,	,	PUNCT
ajfa-222	192	7	g.	g.	PROPN
ajfa-222	192	8	,	,	PUNCT
ajfa-222	192	9	ball	ball	NOUN
ajfa-222	192	10	,	,	PUNCT
ajfa-222	192	11	a.	a.	NOUN
ajfa-222	192	12	and	and	CCONJ
ajfa-222	192	13	fry	fry	PROPN
ajfa-222	192	14	,	,	PUNCT
ajfa-222	192	15	j.	j.	PROPN
ajfa-222	192	16	(	(	PUNCT
ajfa-222	192	17	2002	2002	NUM
ajfa-222	192	18	)	)	PUNCT
ajfa-222	192	19	.	.	PUNCT
ajfa-222	193	1	the	the	DET
ajfa-222	193	2	evolution	evolution	NOUN
ajfa-222	193	3	of	of	ADP
ajfa-222	193	4	benchmarking	benchmarke	VERB
ajfa-222	193	5	in	in	ADP
ajfa-222	193	6	uk	uk	PROPN
ajfa-222	193	7	local	local	ADJ
ajfa-222	193	8	authorities	authority	NOUN
ajfa-222	193	9	.	.	PUNCT
ajfa-222	194	1	benchmarking	benchmarke	VERB
ajfa-222	194	2	:	:	PUNCT
ajfa-222	194	3	an	an	DET
ajfa-222	194	4	international	international	ADJ
ajfa-222	194	5	journal	journal	NOUN
ajfa-222	194	6	,	,	PUNCT
ajfa-222	194	7	9:5	9:5	NUM
ajfa-222	194	8	,	,	PUNCT
ajfa-222	194	9	pp	pp	ADJ
ajfa-222	194	10	.	.	PUNCT
ajfa-222	195	1	429	429	NUM
ajfa-222	195	2	-	-	SYM
ajfa-222	195	3	449	449	NUM
ajfa-222	195	4	.	.	PUNCT
ajfa-222	196	1	byrne	byrne	PROPN
ajfa-222	196	2	,	,	PUNCT
ajfa-222	196	3	m.	m.	NOUN
ajfa-222	196	4	and	and	CCONJ
ajfa-222	196	5	flood	flood	PROPN
ajfa-222	196	6	,	,	PUNCT
ajfa-222	196	7	b.	b.	PROPN
ajfa-222	196	8	(	(	PUNCT
ajfa-222	196	9	2008	2008	NUM
ajfa-222	196	10	)	)	PUNCT
ajfa-222	196	11	.	.	PUNCT
ajfa-222	197	1	examining	examine	VERB
ajfa-222	197	2	the	the	DET
ajfa-222	197	3	relationships	relationship	NOUN
ajfa-222	197	4	among	among	ADP
ajfa-222	197	5	background	background	NOUN
ajfa-222	197	6	variables	variable	NOUN
ajfa-222	197	7	and	and	CCONJ
ajfa-222	197	8	academic	academic	ADJ
ajfa-222	197	9	performance	performance	NOUN
ajfa-222	197	10	of	of	ADP
ajfa-222	197	11	first	first	ADJ
ajfa-222	197	12	year	year	NOUN
ajfa-222	197	13	accounting	accounting	NOUN
ajfa-222	197	14	students	student	NOUN
ajfa-222	197	15	at	at	ADP
ajfa-222	197	16	an	an	DET
ajfa-222	197	17	irish	irish	ADJ
ajfa-222	197	18	university	university	PROPN
ajfa-222	197	19	.	.	PUNCT
ajfa-222	198	1	journal	journal	PROPN
ajfa-222	198	2	of	of	ADP
ajfa-222	198	3	accounting	accounting	NOUN
ajfa-222	198	4	education	education	NOUN
ajfa-222	198	5	,	,	PUNCT
ajfa-222	198	6	26:4	26:4	NUM
ajfa-222	198	7	,	,	PUNCT
ajfa-222	198	8	pp.202	pp.202	PROPN
ajfa-222	198	9	-	-	PUNCT
ajfa-222	198	10	212	212	NUM
ajfa-222	198	11	.	.	PUNCT
ajfa-222	199	1	dattakumar	dattakumar	ADJ
ajfa-222	199	2	,	,	PUNCT
ajfa-222	199	3	r	r	NOUN
ajfa-222	199	4	and	and	CCONJ
ajfa-222	199	5	jagadeesh	jagadeesh	NOUN
ajfa-222	199	6	,	,	PUNCT
ajfa-222	199	7	r.	r.	PROPN
ajfa-222	199	8	(	(	PUNCT
ajfa-222	199	9	2003	2003	NUM
ajfa-222	199	10	)	)	PUNCT
ajfa-222	199	11	.	.	PUNCT
ajfa-222	200	1	a	a	DET
ajfa-222	200	2	review	review	NOUN
ajfa-222	200	3	of	of	ADP
ajfa-222	200	4	literature	literature	NOUN
ajfa-222	200	5	on	on	ADP
ajfa-222	200	6	benchmarking	benchmarke	VERB
ajfa-222	200	7	.	.	PUNCT
ajfa-222	201	1	benchmarking	benchmarke	VERB
ajfa-222	201	2	:	:	PUNCT
ajfa-222	201	3	an	an	DET
ajfa-222	201	4	international	international	ADJ
ajfa-222	201	5	journal	journal	NOUN
ajfa-222	201	6	,	,	PUNCT
ajfa-222	201	7	10:3	10:3	NUM
ajfa-222	201	8	,	,	PUNCT
ajfa-222	201	9	pp.176	pp.176	NOUN
ajfa-222	201	10	-	-	PUNCT
ajfa-222	201	11	209	209	NUM
ajfa-222	201	12	.	.	PUNCT
ajfa-222	202	1	jones	jones	PROPN
ajfa-222	202	2	,	,	PUNCT
ajfa-222	202	3	a.	a.	NOUN
ajfa-222	202	4	and	and	CCONJ
ajfa-222	202	5	sin	sin	NOUN
ajfa-222	202	6	,	,	PUNCT
ajfa-222	202	7	s.	s.	PROPN
ajfa-222	202	8	(	(	PUNCT
ajfa-222	202	9	2005	2005	NUM
ajfa-222	202	10	)	)	PUNCT
ajfa-222	202	11	.	.	PUNCT
ajfa-222	203	1	perceptions	perception	NOUN
ajfa-222	203	2	and	and	CCONJ
ajfa-222	203	3	priorities	priority	NOUN
ajfa-222	203	4	of	of	ADP
ajfa-222	203	5	diverse	diverse	ADJ
ajfa-222	203	6	groups	group	NOUN
ajfa-222	203	7	of	of	ADP
ajfa-222	203	8	first	first	ADJ
ajfa-222	203	9	year	year	NOUN
ajfa-222	203	10	accounting	accounting	NOUN
ajfa-222	203	11	students	student	NOUN
ajfa-222	203	12	with	with	ADP
ajfa-222	203	13	regard	regard	NOUN
ajfa-222	203	14	to	to	ADP
ajfa-222	203	15	generic	generic	ADJ
ajfa-222	203	16	skills	skill	NOUN
ajfa-222	203	17	/	/	SYM
ajfa-222	203	18	communication	communication	NOUN
ajfa-222	203	19	.	.	PUNCT
ajfa-222	204	1	australian	australian	ADJ
ajfa-222	204	2	journal	journal	NOUN
ajfa-222	204	3	of	of	ADP
ajfa-222	204	4	accounting	accounting	NOUN
ajfa-222	204	5	education	education	NOUN
ajfa-222	204	6	,	,	PUNCT
ajfa-222	204	7	1	1	NUM
ajfa-222	204	8	:	:	SYM
ajfa-222	204	9	1	1	NUM
ajfa-222	204	10	,	,	PUNCT
ajfa-222	204	11	pp	pp	ADJ
ajfa-222	204	12	.	.	PUNCT
ajfa-222	205	1	21	21	NUM
ajfa-222	205	2	-	-	SYM
ajfa-222	205	3	50	50	NUM
ajfa-222	205	4	.	.	PUNCT
ajfa-222	206	1	kouzmin	kouzmin	PROPN
ajfa-222	206	2	,	,	PUNCT
ajfa-222	206	3	a.	a.	NOUN
ajfa-222	206	4	loffler	loffler	PROPN
ajfa-222	206	5	,	,	PUNCT
ajfa-222	206	6	e.	e.	PROPN
ajfa-222	206	7	,	,	PUNCT
ajfa-222	206	8	klages	klage	NOUN
ajfa-222	206	9	,	,	PUNCT
ajfa-222	206	10	h	h	NOUN
ajfa-222	206	11	and	and	CCONJ
ajfa-222	206	12	korac	korac	NOUN
ajfa-222	206	13	-	-	PUNCT
ajfa-222	206	14	kakabadse	kakabadse	PROPN
ajfa-222	206	15	,	,	PUNCT
ajfa-222	206	16	n.	n.	NOUN
ajfa-222	206	17	(	(	PUNCT
ajfa-222	206	18	1999	1999	NUM
ajfa-222	206	19	)	)	PUNCT
ajfa-222	206	20	.	.	PUNCT
ajfa-222	207	1	benchmarking	benchmarke	VERB
ajfa-222	207	2	and	and	CCONJ
ajfa-222	207	3	performance	performance	NOUN
ajfa-222	207	4	measurement	measurement	NOUN
ajfa-222	207	5	in	in	ADP
ajfa-222	207	6	public	public	ADJ
ajfa-222	207	7	sectors	sector	NOUN
ajfa-222	207	8	;	;	PUNCT
ajfa-222	207	9	towards	towards	ADP
ajfa-222	207	10	learning	learn	VERB
ajfa-222	207	11	for	for	ADP
ajfa-222	207	12	agency	agency	NOUN
ajfa-222	207	13	effectiveness	effectiveness	NOUN
ajfa-222	207	14	.	.	PUNCT
ajfa-222	208	1	the	the	DET
ajfa-222	208	2	international	international	ADJ
ajfa-222	208	3	journal	journal	NOUN
ajfa-222	208	4	of	of	ADP
ajfa-222	208	5	public	public	ADJ
ajfa-222	208	6	sector	sector	NOUN
ajfa-222	208	7	management	management	NOUN
ajfa-222	208	8	,	,	PUNCT
ajfa-222	208	9	12:2	12:2	NUM
ajfa-222	208	10	,	,	PUNCT
ajfa-222	208	11	pp	pp	ADJ
ajfa-222	208	12	.	.	PUNCT
ajfa-222	209	1	121	121	NUM
ajfa-222	209	2	-	-	SYM
ajfa-222	209	3	144	144	NUM
ajfa-222	209	4	.	.	PUNCT
ajfa-222	209	5	lucas	lucas	PROPN
ajfa-222	209	6	,	,	PUNCT
ajfa-222	209	7	u.	u.	PROPN
ajfa-222	209	8	(	(	PUNCT
ajfa-222	209	9	2003	2003	NUM
ajfa-222	209	10	)	)	PUNCT
ajfa-222	209	11	.	.	PUNCT
ajfa-222	210	1	contradictions	contradiction	NOUN
ajfa-222	210	2	and	and	CCONJ
ajfa-222	210	3	uncertainties	uncertainty	NOUN
ajfa-222	210	4	:	:	PUNCT
ajfa-222	210	5	lecturers‟	lecturers‟	DET
ajfa-222	210	6	conceptions	conception	NOUN
ajfa-222	210	7	of	of	ADP
ajfa-222	210	8	teaching	teach	VERB
ajfa-222	210	9	introductory	introductory	ADJ
ajfa-222	210	10	accounting	accounting	NOUN
ajfa-222	210	11	.	.	PUNCT
ajfa-222	211	1	british	british	ADJ
ajfa-222	211	2	accounting	accounting	PROPN
ajfa-222	211	3	review	review	PROPN
ajfa-222	211	4	,	,	PUNCT
ajfa-222	211	5	34:3	34:3	NUM
ajfa-222	211	6	,	,	PUNCT
ajfa-222	211	7	pp	pp	ADJ
ajfa-222	211	8	.	.	PUNCT
ajfa-222	212	1	183	183	NUM
ajfa-222	212	2	-	-	SYM
ajfa-222	212	3	203	203	NUM
ajfa-222	212	4	.	.	PUNCT
ajfa-222	213	1	lyons	lyons	PROPN
ajfa-222	213	2	,	,	PUNCT
ajfa-222	213	3	j.	j.	PROPN
ajfa-222	213	4	(	(	PUNCT
ajfa-222	213	5	2006	2006	NUM
ajfa-222	213	6	)	)	PUNCT
ajfa-222	213	7	.	.	PUNCT
ajfa-222	214	1	an	an	DET
ajfa-222	214	2	exploration	exploration	NOUN
ajfa-222	214	3	into	into	ADP
ajfa-222	214	4	factors	factor	NOUN
ajfa-222	214	5	that	that	SCONJ
ajfa-222	214	6	impact	impact	NOUN
ajfa-222	214	7	upon	upon	SCONJ
ajfa-222	214	8	the	the	DET
ajfa-222	214	9	learning	learning	NOUN
ajfa-222	214	10	of	of	ADP
ajfa-222	214	11	students	student	NOUN
ajfa-222	214	12	from	from	ADP
ajfa-222	214	13	non	non	ADJ
ajfa-222	214	14	-	-	ADJ
ajfa-222	214	15	traditional	traditional	ADJ
ajfa-222	214	16	backgrounds	background	NOUN
ajfa-222	214	17	.	.	PUNCT
ajfa-222	215	1	accounting	accounting	NOUN
ajfa-222	215	2	education	education	NOUN
ajfa-222	215	3	:	:	PUNCT
ajfa-222	215	4	an	an	DET
ajfa-222	215	5	international	international	ADJ
ajfa-222	215	6	journal	journal	NOUN
ajfa-222	215	7	,	,	PUNCT
ajfa-222	215	8	15:3	15:3	NUM
ajfa-222	215	9	,	,	PUNCT
ajfa-222	215	10	pp	pp	ADJ
ajfa-222	215	11	.	.	PUNCT
ajfa-222	216	1	325	325	NUM
ajfa-222	216	2	-	-	SYM
ajfa-222	216	3	334	334	NUM
ajfa-222	216	4	.	.	PUNCT
ajfa-222	217	1	magd	magd	PROPN
ajfa-222	217	2	,	,	PUNCT
ajfa-222	217	3	h	h	NOUN
ajfa-222	217	4	and	and	CCONJ
ajfa-222	217	5	curry	curry	PROPN
ajfa-222	217	6	,	,	PUNCT
ajfa-222	217	7	a.	a.	NOUN
ajfa-222	217	8	(	(	PUNCT
ajfa-222	217	9	2003	2003	NUM
ajfa-222	217	10	)	)	PUNCT
ajfa-222	217	11	.	.	PUNCT
ajfa-222	218	1	benchmarking	benchmarke	VERB
ajfa-222	218	2	:	:	PUNCT
ajfa-222	218	3	achieving	achieve	VERB
ajfa-222	218	4	best	good	ADJ
ajfa-222	218	5	value	value	NOUN
ajfa-222	218	6	in	in	ADP
ajfa-222	218	7	public	public	ADJ
ajfa-222	218	8	-	-	PUNCT
ajfa-222	218	9	sector	sector	NOUN
ajfa-222	218	10	organisations	organisation	NOUN
ajfa-222	218	11	.	.	PUNCT
ajfa-222	219	1	benchmarking	benchmarke	VERB
ajfa-222	219	2	:	:	PUNCT
ajfa-222	219	3	an	an	DET
ajfa-222	219	4	international	international	ADJ
ajfa-222	219	5	journal	journal	NOUN
ajfa-222	219	6	,	,	PUNCT
ajfa-222	219	7	10:3	10:3	NUM
ajfa-222	219	8	,	,	PUNCT
ajfa-222	219	9	pp.261	pp.261	NOUN
ajfa-222	219	10	-	-	PUNCT
ajfa-222	219	11	286	286	NUM
ajfa-222	219	12	.	.	PUNCT
ajfa-222	220	1	asian	asian	ADJ
ajfa-222	220	2	journal	journal	PROPN
ajfa-222	220	3	of	of	ADP
ajfa-222	220	4	finance	finance	PROPN
ajfa-222	220	5	&	&	CCONJ
ajfa-222	220	6	accounting	accounting	PROPN
ajfa-222	220	7	issn	issn	PROPN
ajfa-222	220	8	1946	1946	NUM
ajfa-222	220	9	-	-	PUNCT
ajfa-222	220	10	052x	052x	NOUN
ajfa-222	220	11	2009	2009	NUM
ajfa-222	220	12	,	,	PUNCT
ajfa-222	220	13	vol	vol	NOUN
ajfa-222	220	14	.	.	PROPN
ajfa-222	220	15	1	1	NUM
ajfa-222	220	16	,	,	PUNCT
ajfa-222	220	17	no	no	INTJ
ajfa-222	220	18	.	.	NOUN
ajfa-222	220	19	2	2	NUM
ajfa-222	220	20	:	:	PUNCT
ajfa-222	220	21	e1	e1	VERB
ajfa-222	220	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-222	220	23	15	15	NUM
ajfa-222	220	24	malgwi	malgwi	NOUN
ajfa-222	220	25	,	,	PUNCT
ajfa-222	220	26	c.a	c.a	PROPN
ajfa-222	220	27	.	.	PROPN
ajfa-222	220	28	(	(	PUNCT
ajfa-222	220	29	2006	2006	NUM
ajfa-222	220	30	)	)	PUNCT
ajfa-222	220	31	.	.	PUNCT
ajfa-222	221	1	discerning	discern	VERB
ajfa-222	221	2	accounting	accounting	NOUN
ajfa-222	221	3	and	and	CCONJ
ajfa-222	221	4	non	non	ADJ
ajfa-222	221	5	-	-	ADJ
ajfa-222	221	6	accounting	account	VERB
ajfa-222	221	7	students‟	students‟	DET
ajfa-222	221	8	perceptions	perception	NOUN
ajfa-222	221	9	in	in	ADP
ajfa-222	221	10	the	the	DET
ajfa-222	221	11	first	first	ADJ
ajfa-222	221	12	course	course	NOUN
ajfa-222	221	13	in	in	ADP
ajfa-222	221	14	accounting	accounting	NOUN
ajfa-222	221	15	as	as	ADP
ajfa-222	221	16	a	a	DET
ajfa-222	221	17	proxy	proxy	NOUN
ajfa-222	221	18	for	for	ADP
ajfa-222	221	19	separate	separate	ADJ
ajfa-222	221	20	course	course	NOUN
ajfa-222	221	21	delivery	delivery	NOUN
ajfa-222	221	22	.	.	PUNCT
ajfa-222	222	1	global	global	ADJ
ajfa-222	222	2	perspectives	perspective	NOUN
ajfa-222	222	3	on	on	ADP
ajfa-222	222	4	accounting	accounting	NOUN
ajfa-222	222	5	education	education	NOUN
ajfa-222	222	6	,	,	PUNCT
ajfa-222	222	7	3:1	3:1	NUM
ajfa-222	222	8	,	,	PUNCT
ajfa-222	222	9	pp	pp	PROPN
ajfa-222	222	10	.	.	PUNCT
ajfa-222	223	1	67	67	NUM
ajfa-222	223	2	-	-	SYM
ajfa-222	223	3	91	91	NUM
ajfa-222	223	4	.	.	PUNCT
ajfa-222	224	1	mathews	mathews	PROPN
ajfa-222	224	2	,	,	PUNCT
ajfa-222	224	3	m.r	m.r	PROPN
ajfa-222	224	4	.	.	PROPN
ajfa-222	224	5	(	(	PUNCT
ajfa-222	224	6	2004	2004	NUM
ajfa-222	224	7	)	)	PUNCT
ajfa-222	224	8	.	.	PUNCT
ajfa-222	225	1	accounting	accounting	NOUN
ajfa-222	225	2	curricula	curricula	PROPN
ajfa-222	225	3	:	:	PUNCT
ajfa-222	225	4	does	do	AUX
ajfa-222	225	5	professional	professional	ADJ
ajfa-222	225	6	accreditation	accreditation	NOUN
ajfa-222	225	7	lead	lead	VERB
ajfa-222	225	8	to	to	ADP
ajfa-222	225	9	uniformity	uniformity	NOUN
ajfa-222	225	10	within	within	ADP
ajfa-222	225	11	australian	australian	ADJ
ajfa-222	225	12	bachelor‟s	bachelor‟s	NOUN
ajfa-222	225	13	degree	degree	NOUN
ajfa-222	225	14	programmes	programme	NOUN
ajfa-222	225	15	?	?	PUNCT
ajfa-222	226	1	accounting	accounting	NOUN
ajfa-222	226	2	education	education	NOUN
ajfa-222	226	3	,	,	PUNCT
ajfa-222	226	4	13:1	13:1	NUM
ajfa-222	226	5	,	,	PUNCT
ajfa-222	226	6	pp	pp	ADJ
ajfa-222	226	7	.	.	PUNCT
ajfa-222	227	1	7189	7189	NUM
ajfa-222	227	2	.	.	PUNCT
ajfa-222	228	1	morgan	morgan	PROPN
ajfa-222	228	2	,	,	PUNCT
ajfa-222	228	3	g.	g.	PROPN
ajfa-222	228	4	j.	j.	PROPN
ajfa-222	228	5	(	(	PUNCT
ajfa-222	228	6	1997	1997	NUM
ajfa-222	228	7	)	)	PUNCT
ajfa-222	228	8	.	.	PUNCT
ajfa-222	229	1	communication	communication	NOUN
ajfa-222	229	2	skills	skill	NOUN
ajfa-222	229	3	required	require	VERB
ajfa-222	229	4	by	by	ADP
ajfa-222	229	5	accounting	accounting	NOUN
ajfa-222	229	6	graduates	graduate	NOUN
ajfa-222	229	7	:	:	PUNCT
ajfa-222	229	8	practioner	practioner	NOUN
ajfa-222	229	9	and	and	CCONJ
ajfa-222	229	10	academic	academic	ADJ
ajfa-222	229	11	perceptions	perception	NOUN
ajfa-222	229	12	.	.	PUNCT
ajfa-222	230	1	accounting	accounting	NOUN
ajfa-222	230	2	education	education	NOUN
ajfa-222	230	3	,	,	PUNCT
ajfa-222	230	4	6:2	6:2	NUM
ajfa-222	230	5	,	,	PUNCT
ajfa-222	230	6	pp	pp	ADJ
ajfa-222	230	7	.	.	PUNCT
ajfa-222	231	1	93	93	NUM
ajfa-222	231	2	-	-	SYM
ajfa-222	231	3	107	107	NUM
ajfa-222	231	4	.	.	PUNCT
ajfa-222	232	1	punniyamoorthy	punniyamoorthy	ADJ
ajfa-222	232	2	,	,	PUNCT
ajfa-222	232	3	m.	m.	NOUN
ajfa-222	232	4	and	and	CCONJ
ajfa-222	232	5	murali	murali	PROPN
ajfa-222	232	6	,	,	PUNCT
ajfa-222	232	7	r.	r.	PROPN
ajfa-222	232	8	(	(	PUNCT
ajfa-222	232	9	2008	2008	NUM
ajfa-222	232	10	)	)	PUNCT
ajfa-222	232	11	.	.	PUNCT
ajfa-222	233	1	balanced	balanced	ADJ
ajfa-222	233	2	score	score	NOUN
ajfa-222	233	3	for	for	ADP
ajfa-222	233	4	the	the	DET
ajfa-222	233	5	balanced	balanced	ADJ
ajfa-222	233	6	scorecard	scorecard	NOUN
ajfa-222	233	7	:	:	PUNCT
ajfa-222	233	8	a	a	DET
ajfa-222	233	9	benchmarking	benchmarke	VERB
ajfa-222	233	10	tool	tool	NOUN
ajfa-222	233	11	.	.	PUNCT
ajfa-222	234	1	benchmarking	benchmarke	VERB
ajfa-222	234	2	:	:	PUNCT
ajfa-222	234	3	an	an	DET
ajfa-222	234	4	international	international	ADJ
ajfa-222	234	5	journal	journal	NOUN
ajfa-222	234	6	,	,	PUNCT
ajfa-222	234	7	15:4	15:4	NUM
ajfa-222	234	8	,	,	PUNCT
ajfa-222	234	9	pp	pp	ADV
ajfa-222	234	10	.	.	PUNCT
ajfa-222	235	1	420	420	NUM
ajfa-222	235	2	-	-	SYM
ajfa-222	235	3	443	443	NUM
ajfa-222	235	4	.	.	PUNCT
ajfa-222	235	5	pursglove	pursglove	PROPN
ajfa-222	235	6	,	,	PUNCT
ajfa-222	235	7	j.	j.	PROPN
ajfa-222	235	8	and	and	CCONJ
ajfa-222	235	9	simpson	simpson	PROPN
ajfa-222	235	10	,	,	PUNCT
ajfa-222	235	11	m.	m.	NOUN
ajfa-222	235	12	(	(	PUNCT
ajfa-222	235	13	2007	2007	NUM
ajfa-222	235	14	)	)	PUNCT
ajfa-222	235	15	.	.	PUNCT
ajfa-222	236	1	benchmarking	benchmarke	VERB
ajfa-222	236	2	the	the	DET
ajfa-222	236	3	performance	performance	NOUN
ajfa-222	236	4	of	of	ADP
ajfa-222	236	5	english	english	ADJ
ajfa-222	236	6	universities	university	NOUN
ajfa-222	236	7	.	.	PUNCT
ajfa-222	237	1	benchmarking	benchmarke	VERB
ajfa-222	237	2	:	:	PUNCT
ajfa-222	237	3	an	an	DET
ajfa-222	237	4	international	international	ADJ
ajfa-222	237	5	journal	journal	NOUN
ajfa-222	237	6	,	,	PUNCT
ajfa-222	237	7	14:1	14:1	NUM
ajfa-222	237	8	,	,	PUNCT
ajfa-222	237	9	pp	pp	ADJ
ajfa-222	237	10	.	.	PUNCT
ajfa-222	238	1	102	102	NUM
ajfa-222	238	2	-	-	SYM
ajfa-222	238	3	122	122	NUM
ajfa-222	238	4	.	.	PUNCT
ajfa-222	239	1	smith	smith	PROPN
ajfa-222	239	2	,	,	PUNCT
ajfa-222	239	3	m.	m.	NOUN
ajfa-222	239	4	,	,	PUNCT
ajfa-222	239	5	whale	whale	PROPN
ajfa-222	239	6	,	,	PUNCT
ajfa-222	239	7	j.	j.	PROPN
ajfa-222	239	8	&	&	CCONJ
ajfa-222	239	9	noronha	noronha	PROPN
ajfa-222	239	10	,	,	PUNCT
ajfa-222	239	11	a.	a.	NOUN
ajfa-222	239	12	(	(	PUNCT
ajfa-222	239	13	2008	2008	NUM
ajfa-222	239	14	)	)	PUNCT
ajfa-222	239	15	.	.	PUNCT
ajfa-222	240	1	accounting	account	VERB
ajfa-222	240	2	for	for	ADP
ajfa-222	240	3	journals	journal	NOUN
ajfa-222	240	4	.	.	PUNCT
ajfa-222	241	1	charter	charter	NOUN
ajfa-222	241	2	,	,	PUNCT
ajfa-222	241	3	may	may	AUX
ajfa-222	241	4	,	,	PUNCT
ajfa-222	241	5	pp	pp	ADV
ajfa-222	241	6	.	.	PUNCT
ajfa-222	242	1	20	20	NUM
ajfa-222	242	2	-	-	SYM
ajfa-222	242	3	22	22	NUM
ajfa-222	242	4	.	.	PUNCT
ajfa-222	243	1	vagnoni	vagnoni	NOUN
ajfa-222	243	2	,	,	PUNCT
ajfa-222	243	3	e.	e.	PROPN
ajfa-222	243	4	and	and	CCONJ
ajfa-222	243	5	maran	maran	PROPN
ajfa-222	243	6	,	,	PUNCT
ajfa-222	243	7	l.	l.	PROPN
ajfa-222	243	8	(	(	PUNCT
ajfa-222	243	9	2008	2008	NUM
ajfa-222	243	10	)	)	PUNCT
ajfa-222	243	11	.	.	PUNCT
ajfa-222	244	1	public	public	ADJ
ajfa-222	244	2	sector	sector	NOUN
ajfa-222	244	3	benchmarking	benchmarke	VERB
ajfa-222	244	4	:	:	PUNCT
ajfa-222	244	5	an	an	DET
ajfa-222	244	6	application	application	NOUN
ajfa-222	244	7	to	to	ADP
ajfa-222	244	8	italian	italian	ADJ
ajfa-222	244	9	health	health	NOUN
ajfa-222	244	10	district	district	NOUN
ajfa-222	244	11	activity	activity	NOUN
ajfa-222	244	12	plans	plan	NOUN
ajfa-222	244	13	.	.	PUNCT
ajfa-222	245	1	benchmarking	benchmarke	VERB
ajfa-222	245	2	:	:	PUNCT
ajfa-222	245	3	an	an	DET
ajfa-222	245	4	international	international	ADJ
ajfa-222	245	5	journal	journal	NOUN
ajfa-222	245	6	,	,	PUNCT
ajfa-222	245	7	15:3	15:3	NUM
ajfa-222	245	8	,	,	PUNCT
ajfa-222	245	9	pp	pp	ADJ
ajfa-222	245	10	.	.	PUNCT
ajfa-222	246	1	193	193	NUM
ajfa-222	246	2	-	-	SYM
ajfa-222	246	3	211	211	NUM
ajfa-222	246	4	.	.	PUNCT
ajfa-222	247	1	wynn	wynn	PROPN
ajfa-222	247	2	-	-	PUNCT
ajfa-222	247	3	williams	williams	PROPN
ajfa-222	247	4	,	,	PUNCT
ajfa-222	247	5	k.l.h	k.l.h	PROPN
ajfa-222	247	6	.	.	PUNCT
ajfa-222	247	7	(	(	PUNCT
ajfa-222	247	8	2005	2005	NUM
ajfa-222	247	9	)	)	PUNCT
ajfa-222	247	10	.	.	PUNCT
ajfa-222	248	1	performance	performance	NOUN
ajfa-222	248	2	assessment	assessment	NOUN
ajfa-222	248	3	and	and	CCONJ
ajfa-222	248	4	benchmarking	benchmarke	VERB
ajfa-222	248	5	in	in	ADP
ajfa-222	248	6	the	the	DET
ajfa-222	248	7	public	public	ADJ
ajfa-222	248	8	sector	sector	NOUN
ajfa-222	248	9	.	.	PUNCT
ajfa-222	249	1	an	an	DET
ajfa-222	249	2	example	example	NOUN
ajfa-222	249	3	from	from	ADP
ajfa-222	249	4	new	new	PROPN
ajfa-222	249	5	zealand	zealand	PROPN
ajfa-222	249	6	.	.	PUNCT
ajfa-222	250	1	benchmarking	benchmarke	VERB
ajfa-222	250	2	:	:	PUNCT
ajfa-222	250	3	an	an	DET
ajfa-222	250	4	international	international	ADJ
ajfa-222	250	5	journal	journal	NOUN
ajfa-222	250	6	,	,	PUNCT
ajfa-222	250	7	12:5	12:5	NUM
ajfa-222	250	8	,	,	PUNCT
ajfa-222	250	9	pp.482	pp.482	PROPN
ajfa-222	250	10	-	-	SYM
ajfa-222	250	11	492	492	NUM
ajfa-222	250	12	.	.	PUNCT