id	sid	tid	token	lemma	pos
ajfa-2641	1	1	microsoft	microsoft	PROPN
ajfa-2641	1	2	word	word	NOUN
ajfa-2641	1	3	2641	2641	NUM
ajfa-2641	1	4	-	-	SYM
ajfa-2641	1	5	7155	7155	NUM
ajfa-2641	1	6	-	-	PUNCT
ajfa-2641	1	7	1	1	NUM
ajfa-2641	1	8	-	-	PUNCT
ajfa-2641	1	9	sm	sm	NOUN
ajfa-2641	1	10	(	(	PUNCT
ajfa-2641	1	11	1)-writer2	1)-writer2	NUM
ajfa-2641	1	12	-	-	PUNCT
ajfa-2641	1	13	new	new	ADJ
ajfa-2641	1	14	-	-	PUNCT
ajfa-2641	1	15	final	final	ADJ
ajfa-2641	1	16	asian	asian	ADJ
ajfa-2641	1	17	journal	journal	NOUN
ajfa-2641	1	18	of	of	ADP
ajfa-2641	1	19	finance	finance	PROPN
ajfa-2641	1	20	&	&	CCONJ
ajfa-2641	1	21	accounting	accounting	PROPN
ajfa-2641	1	22	issn	issn	PROPN
ajfa-2641	1	23	1946	1946	NUM
ajfa-2641	1	24	-	-	PUNCT
ajfa-2641	1	25	052x	052x	NOUN
ajfa-2641	1	26	2012	2012	NUM
ajfa-2641	1	27	,	,	PUNCT
ajfa-2641	1	28	vol	vol	NOUN
ajfa-2641	1	29	.	.	PROPN
ajfa-2641	1	30	4	4	NUM
ajfa-2641	1	31	,	,	PUNCT
ajfa-2641	1	32	no	no	INTJ
ajfa-2641	1	33	.	.	NOUN
ajfa-2641	1	34	2	2	NUM
ajfa-2641	1	35	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2641	1	36	363	363	NUM
ajfa-2641	1	37	total	total	ADJ
ajfa-2641	1	38	quality	quality	NOUN
ajfa-2641	1	39	management	management	NOUN
ajfa-2641	1	40	and	and	CCONJ
ajfa-2641	1	41	smps	smps	NOUN
ajfa-2641	1	42	performance	performance	NOUN
ajfa-2641	1	43	effects	effect	NOUN
ajfa-2641	1	44	in	in	ADP
ajfa-2641	1	45	nigeria	nigeria	PROPN
ajfa-2641	1	46	:	:	PUNCT
ajfa-2641	1	47	a	a	DET
ajfa-2641	1	48	review	review	NOUN
ajfa-2641	1	49	of	of	ADP
ajfa-2641	1	50	six	six	NUM
ajfa-2641	1	51	sigma	sigma	PROPN
ajfa-2641	1	52	methodology	methodology	PROPN
ajfa-2641	1	53	kenneth	kenneth	PROPN
ajfa-2641	1	54	enoch	enoch	PROPN
ajfa-2641	1	55	okpala	okpala	PROPN
ajfa-2641	1	56	department	department	PROPN
ajfa-2641	1	57	of	of	ADP
ajfa-2641	1	58	financial	financial	ADJ
ajfa-2641	1	59	studies	study	NOUN
ajfa-2641	1	60	(	(	PUNCT
ajfa-2641	1	61	accounting	accounting	NOUN
ajfa-2641	1	62	)	)	PUNCT
ajfa-2641	1	63	,	,	PUNCT
ajfa-2641	1	64	redeemer	redeemer	NOUN
ajfa-2641	1	65	's	's	PART
ajfa-2641	1	66	university	university	NOUN
ajfa-2641	1	67	mowe	mowe	NOUN
ajfa-2641	1	68	,	,	PUNCT
ajfa-2641	1	69	ogun	ogun	PROPN
ajfa-2641	1	70	sate	sate	PROPN
ajfa-2641	1	71	.	.	PUNCT
ajfa-2641	2	1	nigeria	nigeria	PROPN
ajfa-2641	3	1	tel	tel	ADP
ajfa-2641	3	2	:	:	PUNCT
ajfa-2641	3	3	805	805	NUM
ajfa-2641	3	4	-	-	SYM
ajfa-2641	3	5	507	507	NUM
ajfa-2641	3	6	-	-	PUNCT
ajfa-2641	3	7	1683	1683	NUM
ajfa-2641	3	8	e	e	NOUN
ajfa-2641	3	9	-	-	NOUN
ajfa-2641	3	10	mail	mail	NOUN
ajfa-2641	3	11	:	:	PUNCT
ajfa-2641	3	12	kenokpala@aol.com	kenokpala@aol.com	PROPN
ajfa-2641	3	13	;	;	PUNCT
ajfa-2641	3	14	kenenoch@yahoo.ca	kenenoch@yahoo.ca	PROPN
ajfa-2641	3	15	received	receive	VERB
ajfa-2641	3	16	:	:	PUNCT
ajfa-2641	3	17	nov	nov	PROPN
ajfa-2641	3	18	.	.	PROPN
ajfa-2641	3	19	8	8	NUM
ajfa-2641	3	20	,	,	PUNCT
ajfa-2641	3	21	2012	2012	NUM
ajfa-2641	3	22	accepted	accept	VERB
ajfa-2641	3	23	:	:	PUNCT
ajfa-2641	3	24	december	december	PROPN
ajfa-2641	3	25	10	10	NUM
ajfa-2641	3	26	,	,	PUNCT
ajfa-2641	3	27	2012	2012	NUM
ajfa-2641	3	28	published	publish	VERB
ajfa-2641	3	29	:	:	PUNCT
ajfa-2641	3	30	december	december	PROPN
ajfa-2641	3	31	13	13	NUM
ajfa-2641	3	32	,	,	PUNCT
ajfa-2641	3	33	2012	2012	NUM
ajfa-2641	3	34	doi:10.5296	doi:10.5296	NOUN
ajfa-2641	3	35	/	/	SYM
ajfa-2641	3	36	ajfa.v4i2.2641	ajfa.v4i2.2641	NUM
ajfa-2641	3	37	url	url	NOUN
ajfa-2641	3	38	:	:	PUNCT
ajfa-2641	3	39	http://dx.doi.org/10.5296/ajfa.v4i2.2641	http://dx.doi.org/10.5296/ajfa.v4i2.2641	X
ajfa-2641	3	40	abstract	abstract	ADV
ajfa-2641	3	41	though	though	SCONJ
ajfa-2641	3	42	small	small	ADJ
ajfa-2641	3	43	and	and	CCONJ
ajfa-2641	3	44	medium	medium	ADJ
ajfa-2641	3	45	practices	practice	NOUN
ajfa-2641	3	46	(	(	PUNCT
ajfa-2641	3	47	smps	smp	NOUN
ajfa-2641	3	48	)	)	PUNCT
ajfa-2641	3	49	which	which	PRON
ajfa-2641	3	50	constituted	constitute	VERB
ajfa-2641	3	51	over	over	ADP
ajfa-2641	3	52	70	70	NUM
ajfa-2641	3	53	%	%	NOUN
ajfa-2641	3	54	of	of	ADP
ajfa-2641	3	55	auditing	auditing	NOUN
ajfa-2641	3	56	firms	firm	NOUN
ajfa-2641	3	57	in	in	ADP
ajfa-2641	3	58	nigeria	nigeria	PROPN
ajfa-2641	3	59	have	have	AUX
ajfa-2641	3	60	been	be	AUX
ajfa-2641	3	61	in	in	ADP
ajfa-2641	3	62	existence	existence	NOUN
ajfa-2641	3	63	from	from	ADP
ajfa-2641	3	64	the	the	DET
ajfa-2641	3	65	inception	inception	NOUN
ajfa-2641	3	66	of	of	ADP
ajfa-2641	3	67	accountancy	accountancy	NOUN
ajfa-2641	3	68	profession	profession	NOUN
ajfa-2641	3	69	but	but	CCONJ
ajfa-2641	3	70	have	have	AUX
ajfa-2641	3	71	not	not	PART
ajfa-2641	3	72	been	be	AUX
ajfa-2641	3	73	given	give	VERB
ajfa-2641	3	74	the	the	DET
ajfa-2641	3	75	required	require	VERB
ajfa-2641	3	76	attention	attention	NOUN
ajfa-2641	3	77	.	.	PUNCT
ajfa-2641	4	1	this	this	DET
ajfa-2641	4	2	research	research	NOUN
ajfa-2641	4	3	paper	paper	NOUN
ajfa-2641	4	4	is	be	AUX
ajfa-2641	4	5	exploratory	exploratory	ADJ
ajfa-2641	4	6	on	on	ADP
ajfa-2641	4	7	the	the	DET
ajfa-2641	4	8	ground	ground	NOUN
ajfa-2641	4	9	that	that	SCONJ
ajfa-2641	4	10	smps	smp	NOUN
ajfa-2641	4	11	is	be	AUX
ajfa-2641	4	12	a	a	DET
ajfa-2641	4	13	new	new	ADJ
ajfa-2641	4	14	concept	concept	NOUN
ajfa-2641	4	15	.	.	PUNCT
ajfa-2641	5	1	the	the	DET
ajfa-2641	5	2	study	study	NOUN
ajfa-2641	5	3	investigated	investigate	VERB
ajfa-2641	5	4	the	the	DET
ajfa-2641	5	5	effect	effect	NOUN
ajfa-2641	5	6	of	of	ADP
ajfa-2641	5	7	total	total	ADJ
ajfa-2641	5	8	quality	quality	NOUN
ajfa-2641	5	9	management	management	NOUN
ajfa-2641	5	10	(	(	PUNCT
ajfa-2641	5	11	tqm	tqm	PROPN
ajfa-2641	5	12	)	)	PUNCT
ajfa-2641	5	13	on	on	ADP
ajfa-2641	5	14	the	the	DET
ajfa-2641	5	15	performance	performance	NOUN
ajfa-2641	5	16	of	of	ADP
ajfa-2641	5	17	the	the	DET
ajfa-2641	5	18	subsector	subsector	NOUN
ajfa-2641	5	19	through	through	ADP
ajfa-2641	5	20	the	the	DET
ajfa-2641	5	21	use	use	NOUN
ajfa-2641	5	22	of	of	ADP
ajfa-2641	5	23	six	six	NUM
ajfa-2641	5	24	sigma	sigma	PROPN
ajfa-2641	5	25	methodology	methodology	NOUN
ajfa-2641	5	26	(	(	PUNCT
ajfa-2641	5	27	ssm	ssm	NOUN
ajfa-2641	5	28	)	)	PUNCT
ajfa-2641	5	29	to	to	PART
ajfa-2641	5	30	improve	improve	VERB
ajfa-2641	5	31	current	current	ADJ
ajfa-2641	5	32	business	business	NOUN
ajfa-2641	5	33	system	system	NOUN
ajfa-2641	5	34	.	.	PUNCT
ajfa-2641	6	1	the	the	DET
ajfa-2641	6	2	population	population	NOUN
ajfa-2641	6	3	of	of	ADP
ajfa-2641	6	4	the	the	DET
ajfa-2641	6	5	study	study	NOUN
ajfa-2641	6	6	consists	consist	VERB
ajfa-2641	6	7	of	of	ADP
ajfa-2641	6	8	884	884	NUM
ajfa-2641	6	9	smps	smp	NOUN
ajfa-2641	6	10	in	in	ADP
ajfa-2641	6	11	nigeria	nigeria	PROPN
ajfa-2641	6	12	.	.	PUNCT
ajfa-2641	7	1	133	133	NUM
ajfa-2641	7	2	respondents	respondent	NOUN
ajfa-2641	7	3	were	be	AUX
ajfa-2641	7	4	purposively	purposively	ADV
ajfa-2641	7	5	selected	select	VERB
ajfa-2641	7	6	representing	represent	VERB
ajfa-2641	7	7	a	a	DET
ajfa-2641	7	8	sample	sample	NOUN
ajfa-2641	7	9	fraction	fraction	NOUN
ajfa-2641	7	10	of	of	ADP
ajfa-2641	7	11	15	15	NUM
ajfa-2641	7	12	%	%	NOUN
ajfa-2641	7	13	.	.	PUNCT
ajfa-2641	8	1	questionnaire	questionnaire	NOUN
ajfa-2641	8	2	was	be	AUX
ajfa-2641	8	3	administered	administer	VERB
ajfa-2641	8	4	at	at	ADP
ajfa-2641	8	5	random	random	ADJ
ajfa-2641	8	6	and	and	CCONJ
ajfa-2641	8	7	opinions	opinion	NOUN
ajfa-2641	8	8	elicited	elicit	VERB
ajfa-2641	8	9	and	and	CCONJ
ajfa-2641	8	10	analyzed	analyze	VERB
ajfa-2641	8	11	.	.	PUNCT
ajfa-2641	9	1	pearson	pearson	PROPN
ajfa-2641	9	2	product	product	PROPN
ajfa-2641	9	3	moment	moment	NOUN
ajfa-2641	9	4	correlation	correlation	NOUN
ajfa-2641	9	5	method	method	NOUN
ajfa-2641	9	6	was	be	AUX
ajfa-2641	9	7	used	use	VERB
ajfa-2641	9	8	to	to	PART
ajfa-2641	9	9	confirm	confirm	VERB
ajfa-2641	9	10	the	the	DET
ajfa-2641	9	11	hypotheses	hypothesis	NOUN
ajfa-2641	9	12	of	of	ADP
ajfa-2641	9	13	the	the	DET
ajfa-2641	9	14	study	study	NOUN
ajfa-2641	9	15	.	.	PUNCT
ajfa-2641	10	1	finding	find	VERB
ajfa-2641	10	2	obtained	obtain	VERB
ajfa-2641	10	3	revealed	reveal	VERB
ajfa-2641	10	4	that	that	SCONJ
ajfa-2641	10	5	leadership	leadership	NOUN
ajfa-2641	10	6	style	style	NOUN
ajfa-2641	10	7	,	,	PUNCT
ajfa-2641	10	8	management	management	NOUN
ajfa-2641	10	9	of	of	ADP
ajfa-2641	10	10	people	people	NOUN
ajfa-2641	10	11	and	and	CCONJ
ajfa-2641	10	12	consumers	consumer	NOUN
ajfa-2641	10	13	focus	focus	VERB
ajfa-2641	10	14	are	be	AUX
ajfa-2641	10	15	the	the	DET
ajfa-2641	10	16	strongest	strong	ADJ
ajfa-2641	10	17	significant	significant	ADJ
ajfa-2641	10	18	predictors	predictor	NOUN
ajfa-2641	10	19	of	of	ADP
ajfa-2641	10	20	tqm	tqm	ADJ
ajfa-2641	10	21	and	and	CCONJ
ajfa-2641	10	22	operational	operational	ADJ
ajfa-2641	10	23	performance	performance	NOUN
ajfa-2641	10	24	but	but	CCONJ
ajfa-2641	10	25	are	be	AUX
ajfa-2641	10	26	lacking	lack	VERB
ajfa-2641	10	27	in	in	ADP
ajfa-2641	10	28	most	most	ADJ
ajfa-2641	10	29	in	in	ADP
ajfa-2641	10	30	smps	smp	NOUN
ajfa-2641	10	31	operations	operation	NOUN
ajfa-2641	10	32	.	.	PUNCT
ajfa-2641	11	1	it	it	PRON
ajfa-2641	11	2	also	also	ADV
ajfa-2641	11	3	discovered	discover	VERB
ajfa-2641	11	4	that	that	SCONJ
ajfa-2641	11	5	tqm	tqm	ADJ
ajfa-2641	11	6	programmes	programme	NOUN
ajfa-2641	11	7	when	when	SCONJ
ajfa-2641	11	8	implemented	implement	VERB
ajfa-2641	11	9	will	will	AUX
ajfa-2641	11	10	influence	influence	VERB
ajfa-2641	11	11	the	the	DET
ajfa-2641	11	12	quality	quality	NOUN
ajfa-2641	11	13	of	of	ADP
ajfa-2641	11	14	auditing	auditing	NOUN
ajfa-2641	11	15	services	service	NOUN
ajfa-2641	11	16	that	that	PRON
ajfa-2641	11	17	meets	meet	VERB
ajfa-2641	11	18	clients	client	NOUN
ajfa-2641	11	19	’	’	PART
ajfa-2641	11	20	expectations	expectation	NOUN
ajfa-2641	11	21	within	within	ADP
ajfa-2641	11	22	the	the	DET
ajfa-2641	11	23	ambit	ambit	NOUN
ajfa-2641	11	24	of	of	ADP
ajfa-2641	11	25	standards	standard	NOUN
ajfa-2641	11	26	and	and	CCONJ
ajfa-2641	11	27	regulations	regulation	NOUN
ajfa-2641	11	28	.	.	PUNCT
ajfa-2641	12	1	the	the	DET
ajfa-2641	12	2	study	study	NOUN
ajfa-2641	12	3	therefore	therefore	ADV
ajfa-2641	12	4	recommends	recommend	VERB
ajfa-2641	12	5	that	that	SCONJ
ajfa-2641	12	6	smp	smp	NOUN
ajfa-2641	12	7	should	should	AUX
ajfa-2641	12	8	embrace	embrace	VERB
ajfa-2641	12	9	ssm	ssm	PROPN
ajfa-2641	12	10	to	to	PART
ajfa-2641	12	11	have	have	VERB
ajfa-2641	12	12	significant	significant	ADJ
ajfa-2641	12	13	clients	client	NOUN
ajfa-2641	12	14	’	'	PUNCT
ajfa-2641	12	15	relationship	relationship	NOUN
ajfa-2641	12	16	,	,	PUNCT
ajfa-2641	12	17	improved	improve	VERB
ajfa-2641	12	18	performance	performance	NOUN
ajfa-2641	12	19	and	and	CCONJ
ajfa-2641	12	20	maximize	maximize	VERB
ajfa-2641	12	21	institutional	institutional	ADJ
ajfa-2641	12	22	prosperity	prosperity	NOUN
ajfa-2641	12	23	.	.	PUNCT
ajfa-2641	13	1	key	key	ADJ
ajfa-2641	13	2	words	word	NOUN
ajfa-2641	13	3	:	:	PUNCT
ajfa-2641	13	4	total	total	ADJ
ajfa-2641	13	5	quality	quality	NOUN
ajfa-2641	13	6	management	management	NOUN
ajfa-2641	13	7	,	,	PUNCT
ajfa-2641	13	8	smp	smp	PROPN
ajfa-2641	13	9	,	,	PUNCT
ajfa-2641	13	10	performance	performance	NOUN
ajfa-2641	13	11	,	,	PUNCT
ajfa-2641	13	12	six	six	NUM
ajfa-2641	13	13	sigma	sigma	PROPN
ajfa-2641	13	14	methodology	methodology	PROPN
ajfa-2641	13	15	,	,	PUNCT
ajfa-2641	13	16	nigeria	nigeria	PROPN
ajfa-2641	13	17	asian	asian	PROPN
ajfa-2641	13	18	journal	journal	PROPN
ajfa-2641	13	19	of	of	ADP
ajfa-2641	13	20	finance	finance	PROPN
ajfa-2641	13	21	&	&	CCONJ
ajfa-2641	13	22	accounting	accounting	PROPN
ajfa-2641	13	23	issn	issn	PROPN
ajfa-2641	13	24	1946	1946	NUM
ajfa-2641	13	25	-	-	PUNCT
ajfa-2641	13	26	052x	052x	NOUN
ajfa-2641	13	27	2012	2012	NUM
ajfa-2641	13	28	,	,	PUNCT
ajfa-2641	13	29	vol	vol	NOUN
ajfa-2641	13	30	.	.	PROPN
ajfa-2641	13	31	4	4	NUM
ajfa-2641	13	32	,	,	PUNCT
ajfa-2641	13	33	no	no	INTJ
ajfa-2641	13	34	.	.	NOUN
ajfa-2641	13	35	2	2	NUM
ajfa-2641	13	36	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2641	13	37	364	364	NUM
ajfa-2641	13	38	1	1	NUM
ajfa-2641	13	39	.	.	PUNCT
ajfa-2641	13	40	introduction	introduction	NOUN
ajfa-2641	13	41	the	the	DET
ajfa-2641	13	42	concept	concept	NOUN
ajfa-2641	13	43	of	of	ADP
ajfa-2641	13	44	tqm	tqm	PROPN
ajfa-2641	13	45	was	be	AUX
ajfa-2641	13	46	originally	originally	ADV
ajfa-2641	13	47	developed	develop	VERB
ajfa-2641	13	48	by	by	ADP
ajfa-2641	13	49	edwards	edwards	PROPN
ajfa-2641	13	50	w.	w.	PROPN
ajfa-2641	13	51	deming	deming	PROPN
ajfa-2641	13	52	,	,	PUNCT
ajfa-2641	13	53	after	after	ADP
ajfa-2641	13	54	world	world	PROPN
ajfa-2641	13	55	war	war	PROPN
ajfa-2641	13	56	ii	ii	PROPN
ajfa-2641	13	57	for	for	ADP
ajfa-2641	13	58	improving	improve	VERB
ajfa-2641	13	59	the	the	DET
ajfa-2641	13	60	production	production	NOUN
ajfa-2641	13	61	quality	quality	NOUN
ajfa-2641	13	62	of	of	ADP
ajfa-2641	13	63	goods	good	NOUN
ajfa-2641	13	64	and	and	CCONJ
ajfa-2641	13	65	services	service	NOUN
ajfa-2641	13	66	.	.	PUNCT
ajfa-2641	14	1	the	the	DET
ajfa-2641	14	2	idea	idea	NOUN
ajfa-2641	14	3	was	be	AUX
ajfa-2641	14	4	adopted	adopt	VERB
ajfa-2641	14	5	by	by	ADP
ajfa-2641	14	6	japanese	japanese	PROPN
ajfa-2641	14	7	in	in	ADP
ajfa-2641	14	8	1950	1950	NUM
ajfa-2641	14	9	that	that	PRON
ajfa-2641	14	10	employed	employ	VERB
ajfa-2641	14	11	it	it	PRON
ajfa-2641	14	12	to	to	PART
ajfa-2641	14	13	improve	improve	VERB
ajfa-2641	14	14	their	their	PRON
ajfa-2641	14	15	postwar	postwar	ADJ
ajfa-2641	14	16	business	business	NOUN
ajfa-2641	14	17	and	and	CCONJ
ajfa-2641	14	18	dominated	dominate	VERB
ajfa-2641	14	19	world	world	NOUN
ajfa-2641	14	20	markets	market	NOUN
ajfa-2641	14	21	by	by	ADP
ajfa-2641	14	22	the	the	DET
ajfa-2641	14	23	1980s	1980	NOUN
ajfa-2641	14	24	(	(	PUNCT
ajfa-2641	14	25	evans	evans	PROPN
ajfa-2641	14	26	&	&	CCONJ
ajfa-2641	14	27	dean	dean	PROPN
ajfa-2641	14	28	,	,	PUNCT
ajfa-2641	14	29	2003	2003	NUM
ajfa-2641	14	30	)	)	PUNCT
ajfa-2641	14	31	.	.	PUNCT
ajfa-2641	15	1	manufacturers	manufacturer	NOUN
ajfa-2641	15	2	in	in	ADP
ajfa-2641	15	3	united	united	PROPN
ajfa-2641	15	4	states	states	PROPN
ajfa-2641	15	5	then	then	ADV
ajfa-2641	15	6	realized	realize	VERB
ajfa-2641	15	7	that	that	SCONJ
ajfa-2641	15	8	the	the	DET
ajfa-2641	15	9	existing	exist	VERB
ajfa-2641	15	10	nineteenth	nineteenth	ADJ
ajfa-2641	15	11	century	century	NOUN
ajfa-2641	15	12	assembly	assembly	NOUN
ajfa-2641	15	13	line	line	NOUN
ajfa-2641	15	14	factory	factory	NOUN
ajfa-2641	15	15	model	model	NOUN
ajfa-2641	15	16	in	in	ADP
ajfa-2641	15	17	use	use	NOUN
ajfa-2641	15	18	was	be	AUX
ajfa-2641	15	19	obsolete	obsolete	ADJ
ajfa-2641	15	20	and	and	CCONJ
ajfa-2641	15	21	needed	need	VERB
ajfa-2641	15	22	to	to	PART
ajfa-2641	15	23	be	be	AUX
ajfa-2641	15	24	changed	change	VERB
ajfa-2641	15	25	if	if	SCONJ
ajfa-2641	15	26	americans	americans	PROPN
ajfa-2641	15	27	must	must	AUX
ajfa-2641	15	28	compete	compete	VERB
ajfa-2641	15	29	in	in	ADP
ajfa-2641	15	30	modern	modern	ADJ
ajfa-2641	15	31	global	global	ADJ
ajfa-2641	15	32	markets	market	NOUN
ajfa-2641	15	33	and	and	CCONJ
ajfa-2641	15	34	be	be	AUX
ajfa-2641	15	35	in	in	ADP
ajfa-2641	15	36	the	the	DET
ajfa-2641	15	37	forefront	forefront	NOUN
ajfa-2641	15	38	among	among	ADP
ajfa-2641	15	39	nations	nation	NOUN
ajfa-2641	15	40	of	of	ADP
ajfa-2641	15	41	economic	economic	ADJ
ajfa-2641	15	42	consequence	consequence	NOUN
ajfa-2641	15	43	(	(	PUNCT
ajfa-2641	15	44	evans	evans	PROPN
ajfa-2641	15	45	&	&	CCONJ
ajfa-2641	15	46	dean	dean	PROPN
ajfa-2641	15	47	,	,	PUNCT
ajfa-2641	15	48	2003	2003	NUM
ajfa-2641	15	49	)	)	PUNCT
ajfa-2641	15	50	.	.	PUNCT
ajfa-2641	16	1	this	this	DET
ajfa-2641	16	2	move	move	NOUN
ajfa-2641	16	3	motivated	motivated	ADJ
ajfa-2641	16	4	western	western	ADJ
ajfa-2641	16	5	companies	company	NOUN
ajfa-2641	16	6	to	to	PART
ajfa-2641	16	7	commence	commence	VERB
ajfa-2641	16	8	their	their	PRON
ajfa-2641	16	9	own	own	ADJ
ajfa-2641	16	10	quality	quality	NOUN
ajfa-2641	16	11	initiatives	initiative	NOUN
ajfa-2641	16	12	which	which	PRON
ajfa-2641	16	13	led	lead	VERB
ajfa-2641	16	14	to	to	ADP
ajfa-2641	16	15	a	a	DET
ajfa-2641	16	16	new	new	ADJ
ajfa-2641	16	17	phase	phase	NOUN
ajfa-2641	16	18	of	of	ADP
ajfa-2641	16	19	continuous	continuous	ADJ
ajfa-2641	16	20	quality	quality	NOUN
ajfa-2641	16	21	improvement	improvement	NOUN
ajfa-2641	16	22	known	know	VERB
ajfa-2641	16	23	as	as	ADP
ajfa-2641	16	24	tqm	tqm	NUM
ajfa-2641	16	25	between	between	ADP
ajfa-2641	16	26	1980s	1980	NOUN
ajfa-2641	16	27	and	and	CCONJ
ajfa-2641	16	28	1990s	1990	NOUN
ajfa-2641	16	29	.	.	PUNCT
ajfa-2641	17	1	initially	initially	ADV
ajfa-2641	17	2	,	,	PUNCT
ajfa-2641	17	3	the	the	DET
ajfa-2641	17	4	idea	idea	NOUN
ajfa-2641	17	5	of	of	ADP
ajfa-2641	17	6	quality	quality	NOUN
ajfa-2641	17	7	was	be	AUX
ajfa-2641	17	8	based	base	VERB
ajfa-2641	17	9	on	on	ADP
ajfa-2641	17	10	reducing	reduce	VERB
ajfa-2641	17	11	defects	defect	NOUN
ajfa-2641	17	12	and	and	CCONJ
ajfa-2641	17	13	errors	error	NOUN
ajfa-2641	17	14	in	in	ADP
ajfa-2641	17	15	products	product	NOUN
ajfa-2641	17	16	and	and	CCONJ
ajfa-2641	17	17	services	service	NOUN
ajfa-2641	17	18	through	through	ADP
ajfa-2641	17	19	the	the	DET
ajfa-2641	17	20	use	use	NOUN
ajfa-2641	17	21	of	of	ADP
ajfa-2641	17	22	measurements	measurement	NOUN
ajfa-2641	17	23	and	and	CCONJ
ajfa-2641	17	24	the	the	DET
ajfa-2641	17	25	outcome	outcome	NOUN
ajfa-2641	17	26	was	be	AUX
ajfa-2641	17	27	the	the	DET
ajfa-2641	17	28	achievement	achievement	NOUN
ajfa-2641	17	29	of	of	ADP
ajfa-2641	17	30	superior	superior	ADJ
ajfa-2641	17	31	performance	performance	NOUN
ajfa-2641	17	32	and	and	CCONJ
ajfa-2641	17	33	minimized	minimized	ADJ
ajfa-2641	17	34	costs	cost	NOUN
ajfa-2641	17	35	of	of	ADP
ajfa-2641	17	36	production	production	NOUN
ajfa-2641	17	37	.	.	PUNCT
ajfa-2641	18	1	organizations	organization	NOUN
ajfa-2641	18	2	realized	realize	VERB
ajfa-2641	18	3	that	that	PRON
ajfa-2641	18	4	achievement	achievement	NOUN
ajfa-2641	18	5	of	of	ADP
ajfa-2641	18	6	enduring	endure	VERB
ajfa-2641	18	7	improvement	improvement	NOUN
ajfa-2641	18	8	may	may	AUX
ajfa-2641	18	9	be	be	AUX
ajfa-2641	18	10	impossible	impossible	ADJ
ajfa-2641	18	11	without	without	ADP
ajfa-2641	18	12	significant	significant	ADJ
ajfa-2641	18	13	attention	attention	NOUN
ajfa-2641	18	14	to	to	ADP
ajfa-2641	18	15	the	the	DET
ajfa-2641	18	16	quality	quality	NOUN
ajfa-2641	18	17	of	of	ADP
ajfa-2641	18	18	the	the	DET
ajfa-2641	18	19	management	management	NOUN
ajfa-2641	18	20	practices	practice	NOUN
ajfa-2641	18	21	excised	excise	VERB
ajfa-2641	18	22	on	on	ADP
ajfa-2641	18	23	the	the	DET
ajfa-2641	18	24	day	day	NOUN
ajfa-2641	18	25	to	to	ADP
ajfa-2641	18	26	day	day	NOUN
ajfa-2641	18	27	basis	basis	NOUN
ajfa-2641	18	28	,	,	PUNCT
ajfa-2641	18	29	caliber	caliber	NOUN
ajfa-2641	18	30	of	of	ADP
ajfa-2641	18	31	staff	staff	NOUN
ajfa-2641	18	32	in	in	ADP
ajfa-2641	18	33	employment	employment	NOUN
ajfa-2641	18	34	and	and	CCONJ
ajfa-2641	18	35	relationship	relationship	NOUN
ajfa-2641	18	36	between	between	ADP
ajfa-2641	18	37	service	service	NOUN
ajfa-2641	18	38	provider	provider	NOUN
ajfa-2641	18	39	and	and	CCONJ
ajfa-2641	18	40	the	the	DET
ajfa-2641	18	41	clients	client	NOUN
ajfa-2641	18	42	(	(	PUNCT
ajfa-2641	18	43	nwabueze	nwabueze	ADJ
ajfa-2641	18	44	,	,	PUNCT
ajfa-2641	18	45	2001	2001	NUM
ajfa-2641	18	46	)	)	PUNCT
ajfa-2641	18	47	.	.	PUNCT
ajfa-2641	19	1	this	this	PRON
ajfa-2641	19	2	made	make	VERB
ajfa-2641	19	3	tqm	tqm	PROPN
ajfa-2641	19	4	all	all	PRON
ajfa-2641	19	5	encompassing	encompass	VERB
ajfa-2641	19	6	(	(	PUNCT
ajfa-2641	19	7	demirbag	demirbag	PROPN
ajfa-2641	19	8	,	,	PUNCT
ajfa-2641	19	9	et	et	NOUN
ajfa-2641	19	10	al	al	PROPN
ajfa-2641	19	11	2006	2006	NUM
ajfa-2641	19	12	)	)	PUNCT
ajfa-2641	19	13	.	.	PUNCT
ajfa-2641	20	1	schonberger	schonberger	NOUN
ajfa-2641	20	2	&	&	CCONJ
ajfa-2641	20	3	knod	knod	PROPN
ajfa-2641	20	4	(	(	PUNCT
ajfa-2641	20	5	1997	1997	NUM
ajfa-2641	20	6	)	)	PUNCT
ajfa-2641	20	7	managers	manager	NOUN
ajfa-2641	20	8	noticed	notice	VERB
ajfa-2641	20	9	that	that	SCONJ
ajfa-2641	20	10	the	the	DET
ajfa-2641	20	11	approaches	approach	NOUN
ajfa-2641	20	12	they	they	PRON
ajfa-2641	20	13	use	use	VERB
ajfa-2641	20	14	to	to	PART
ajfa-2641	20	15	listen	listen	VERB
ajfa-2641	20	16	to	to	ADP
ajfa-2641	20	17	customers	customer	NOUN
ajfa-2641	20	18	and	and	CCONJ
ajfa-2641	20	19	develop	develop	VERB
ajfa-2641	20	20	relationships	relationship	NOUN
ajfa-2641	20	21	,	,	PUNCT
ajfa-2641	20	22	craft	craft	VERB
ajfa-2641	20	23	out	out	ADP
ajfa-2641	20	24	strategy	strategy	NOUN
ajfa-2641	20	25	,	,	PUNCT
ajfa-2641	20	26	measure	measure	NOUN
ajfa-2641	20	27	performance	performance	NOUN
ajfa-2641	20	28	,	,	PUNCT
ajfa-2641	20	29	analyze	analyze	VERB
ajfa-2641	20	30	data	datum	NOUN
ajfa-2641	20	31	,	,	PUNCT
ajfa-2641	20	32	train	train	NOUN
ajfa-2641	20	33	employees	employee	NOUN
ajfa-2641	20	34	,	,	PUNCT
ajfa-2641	20	35	deliver	deliver	VERB
ajfa-2641	20	36	products	product	NOUN
ajfa-2641	20	37	and	and	CCONJ
ajfa-2641	20	38	services	service	NOUN
ajfa-2641	20	39	and	and	CCONJ
ajfa-2641	20	40	provide	provide	VERB
ajfa-2641	20	41	leadership	leadership	NOUN
ajfa-2641	20	42	in	in	ADP
ajfa-2641	20	43	their	their	PRON
ajfa-2641	20	44	organizations	organization	NOUN
ajfa-2641	20	45	are	be	AUX
ajfa-2641	20	46	the	the	DET
ajfa-2641	20	47	true	true	ADJ
ajfa-2641	20	48	enablers	enabler	NOUN
ajfa-2641	20	49	of	of	ADP
ajfa-2641	20	50	quality	quality	NOUN
ajfa-2641	20	51	,	,	PUNCT
ajfa-2641	20	52	satisfaction	satisfaction	NOUN
ajfa-2641	20	53	,	,	PUNCT
ajfa-2641	20	54	and	and	CCONJ
ajfa-2641	20	55	business	business	NOUN
ajfa-2641	20	56	success	success	NOUN
ajfa-2641	20	57	.	.	PUNCT
ajfa-2641	21	1	empirical	empirical	ADJ
ajfa-2641	21	2	evidence	evidence	NOUN
ajfa-2641	21	3	shows	show	VERB
ajfa-2641	21	4	that	that	SCONJ
ajfa-2641	21	5	in	in	ADP
ajfa-2641	21	6	nigeria	nigeria	PROPN
ajfa-2641	21	7	,	,	PUNCT
ajfa-2641	21	8	tqm	tqm	PROPN
ajfa-2641	21	9	was	be	AUX
ajfa-2641	21	10	mainly	mainly	ADV
ajfa-2641	21	11	practiced	practice	VERB
ajfa-2641	21	12	by	by	ADP
ajfa-2641	21	13	multinationals	multinational	NOUN
ajfa-2641	21	14	that	that	PRON
ajfa-2641	21	15	understood	understand	VERB
ajfa-2641	21	16	the	the	DET
ajfa-2641	21	17	concept	concept	NOUN
ajfa-2641	21	18	but	but	CCONJ
ajfa-2641	21	19	was	be	AUX
ajfa-2641	21	20	notably	notably	ADV
ajfa-2641	21	21	implemented	implement	VERB
ajfa-2641	21	22	locally	locally	ADV
ajfa-2641	21	23	with	with	ADP
ajfa-2641	21	24	success	success	NOUN
ajfa-2641	21	25	by	by	ADP
ajfa-2641	21	26	jim	jim	PROPN
ajfa-2641	21	27	ovia	ovia	PROPN
ajfa-2641	21	28	ceo	ceo	PROPN
ajfa-2641	21	29	of	of	ADP
ajfa-2641	21	30	zenith	zenith	PROPN
ajfa-2641	21	31	international	international	PROPN
ajfa-2641	21	32	bank	bank	PROPN
ajfa-2641	21	33	plc	plc	PROPN
ajfa-2641	21	34	.	.	PUNCT
ajfa-2641	22	1	the	the	DET
ajfa-2641	22	2	bank	bank	NOUN
ajfa-2641	22	3	’s	’s	PART
ajfa-2641	22	4	management	management	NOUN
ajfa-2641	22	5	of	of	ADP
ajfa-2641	22	6	quality	quality	NOUN
ajfa-2641	22	7	was	be	AUX
ajfa-2641	22	8	overhauled	overhaul	VERB
ajfa-2641	22	9	;	;	PUNCT
ajfa-2641	22	10	first	first	ADJ
ajfa-2641	22	11	class	class	NOUN
ajfa-2641	22	12	graduates	graduate	NOUN
ajfa-2641	22	13	were	be	AUX
ajfa-2641	22	14	employed	employ	VERB
ajfa-2641	22	15	,	,	PUNCT
ajfa-2641	22	16	inducted	induct	VERB
ajfa-2641	22	17	and	and	CCONJ
ajfa-2641	22	18	maintained	maintain	VERB
ajfa-2641	22	19	with	with	ADP
ajfa-2641	22	20	a	a	DET
ajfa-2641	22	21	clear	clear	ADJ
ajfa-2641	22	22	cut	cut	ADJ
ajfa-2641	22	23	reproductive	reproductive	ADJ
ajfa-2641	22	24	management	management	NOUN
ajfa-2641	22	25	strategy	strategy	NOUN
ajfa-2641	22	26	and	and	CCONJ
ajfa-2641	22	27	succession	succession	NOUN
ajfa-2641	22	28	plan	plan	NOUN
ajfa-2641	22	29	.	.	PUNCT
ajfa-2641	23	1	every	every	DET
ajfa-2641	23	2	department	department	NOUN
ajfa-2641	23	3	understood	understand	VERB
ajfa-2641	23	4	how	how	SCONJ
ajfa-2641	23	5	to	to	PART
ajfa-2641	23	6	relate	relate	VERB
ajfa-2641	23	7	quality	quality	NOUN
ajfa-2641	23	8	to	to	ADP
ajfa-2641	23	9	their	their	PRON
ajfa-2641	23	10	roles	role	NOUN
ajfa-2641	23	11	to	to	PART
ajfa-2641	23	12	achieve	achieve	VERB
ajfa-2641	23	13	the	the	DET
ajfa-2641	23	14	selected	select	VERB
ajfa-2641	23	15	strategies	strategy	NOUN
ajfa-2641	23	16	.	.	PUNCT
ajfa-2641	24	1	all	all	DET
ajfa-2641	24	2	staff	staff	NOUN
ajfa-2641	24	3	sees	see	VERB
ajfa-2641	24	4	the	the	DET
ajfa-2641	24	5	organization	organization	NOUN
ajfa-2641	24	6	as	as	ADP
ajfa-2641	24	7	a	a	DET
ajfa-2641	24	8	single	single	ADJ
ajfa-2641	24	9	entity	entity	NOUN
ajfa-2641	24	10	for	for	ADP
ajfa-2641	24	11	the	the	DET
ajfa-2641	24	12	purpose	purpose	NOUN
ajfa-2641	24	13	of	of	ADP
ajfa-2641	24	14	providing	provide	VERB
ajfa-2641	24	15	value	value	NOUN
ajfa-2641	24	16	to	to	ADP
ajfa-2641	24	17	consumers	consumer	NOUN
ajfa-2641	24	18	.	.	PUNCT
ajfa-2641	25	1	tqm	tqm	ADJ
ajfa-2641	25	2	implementation	implementation	NOUN
ajfa-2641	25	3	eliminated	eliminate	VERB
ajfa-2641	25	4	long	long	ADJ
ajfa-2641	25	5	service	service	NOUN
ajfa-2641	25	6	queue	queue	NOUN
ajfa-2641	25	7	through	through	ADP
ajfa-2641	25	8	prompt	prompt	ADJ
ajfa-2641	25	9	service	service	NOUN
ajfa-2641	25	10	,	,	PUNCT
ajfa-2641	25	11	quality	quality	NOUN
ajfa-2641	25	12	service	service	NOUN
ajfa-2641	25	13	were	be	AUX
ajfa-2641	25	14	rendered	render	VERB
ajfa-2641	25	15	and	and	CCONJ
ajfa-2641	25	16	bank	bank	NOUN
ajfa-2641	25	17	customers	customer	NOUN
ajfa-2641	25	18	were	be	AUX
ajfa-2641	25	19	satisfied	satisfied	ADJ
ajfa-2641	25	20	.	.	PUNCT
ajfa-2641	26	1	all	all	DET
ajfa-2641	26	2	these	these	PRON
ajfa-2641	26	3	led	lead	VERB
ajfa-2641	26	4	to	to	ADP
ajfa-2641	26	5	efficient	efficient	ADJ
ajfa-2641	26	6	operations	operation	NOUN
ajfa-2641	26	7	,	,	PUNCT
ajfa-2641	26	8	cost	cost	NOUN
ajfa-2641	26	9	reduction	reduction	NOUN
ajfa-2641	26	10	and	and	CCONJ
ajfa-2641	26	11	high	high	ADJ
ajfa-2641	26	12	profit	profit	NOUN
ajfa-2641	26	13	maximization	maximization	NOUN
ajfa-2641	26	14	which	which	PRON
ajfa-2641	26	15	elevated	elevate	VERB
ajfa-2641	26	16	the	the	DET
ajfa-2641	26	17	bank	bank	NOUN
ajfa-2641	26	18	to	to	ADP
ajfa-2641	26	19	nigeria	nigeria	PROPN
ajfa-2641	26	20	’s	’s	PART
ajfa-2641	26	21	top	top	ADJ
ajfa-2641	26	22	five	five	NUM
ajfa-2641	26	23	,	,	PUNCT
ajfa-2641	26	24	few	few	ADJ
ajfa-2641	26	25	years	year	NOUN
ajfa-2641	26	26	after	after	ADP
ajfa-2641	26	27	its	its	PRON
ajfa-2641	26	28	establishment	establishment	NOUN
ajfa-2641	26	29	(	(	PUNCT
ajfa-2641	26	30	zenith	zenith	X
ajfa-2641	26	31	economic	economic	ADJ
ajfa-2641	26	32	quarterly	quarterly	ADJ
ajfa-2641	26	33	,	,	PUNCT
ajfa-2641	26	34	various	various	ADJ
ajfa-2641	26	35	issues	issue	NOUN
ajfa-2641	26	36	)	)	PUNCT
ajfa-2641	26	37	.	.	PUNCT
ajfa-2641	27	1	most	most	ADJ
ajfa-2641	27	2	smps	smp	NOUN
ajfa-2641	27	3	in	in	ADP
ajfa-2641	27	4	nigeria	nigeria	PROPN
ajfa-2641	27	5	does	do	AUX
ajfa-2641	27	6	not	not	PART
ajfa-2641	27	7	pay	pay	VERB
ajfa-2641	27	8	attention	attention	NOUN
ajfa-2641	27	9	to	to	ADP
ajfa-2641	27	10	quality	quality	NOUN
ajfa-2641	27	11	of	of	ADP
ajfa-2641	27	12	service	service	NOUN
ajfa-2641	27	13	renders	render	VERB
ajfa-2641	27	14	to	to	ADP
ajfa-2641	27	15	clients	client	NOUN
ajfa-2641	27	16	.	.	PUNCT
ajfa-2641	28	1	the	the	DET
ajfa-2641	28	2	poor	poor	ADJ
ajfa-2641	28	3	quality	quality	NOUN
ajfa-2641	28	4	services	service	NOUN
ajfa-2641	28	5	ranges	range	VERB
ajfa-2641	28	6	from	from	ADP
ajfa-2641	28	7	the	the	DET
ajfa-2641	28	8	reckless	reckless	ADJ
ajfa-2641	28	9	audited	audit	VERB
ajfa-2641	28	10	financial	financial	ADJ
ajfa-2641	28	11	report	report	NOUN
ajfa-2641	28	12	to	to	ADP
ajfa-2641	28	13	members	member	NOUN
ajfa-2641	28	14	of	of	ADP
ajfa-2641	28	15	his	his	PRON
ajfa-2641	28	16	client	client	NOUN
ajfa-2641	28	17	company	company	NOUN
ajfa-2641	28	18	,	,	PUNCT
ajfa-2641	28	19	to	to	PART
ajfa-2641	28	20	tax	tax	NOUN
ajfa-2641	28	21	accounts	account	NOUN
ajfa-2641	28	22	prepared	prepare	VERB
ajfa-2641	28	23	and	and	CCONJ
ajfa-2641	28	24	presented	present	VERB
ajfa-2641	28	25	to	to	ADP
ajfa-2641	28	26	the	the	DET
ajfa-2641	28	27	tax	tax	NOUN
ajfa-2641	28	28	authorities	authority	NOUN
ajfa-2641	28	29	without	without	ADP
ajfa-2641	28	30	due	due	ADJ
ajfa-2641	28	31	regards	regard	NOUN
ajfa-2641	28	32	to	to	ADP
ajfa-2641	28	33	accounting	accounting	NOUN
ajfa-2641	28	34	and	and	CCONJ
ajfa-2641	28	35	auditing	auditing	NOUN
ajfa-2641	28	36	standards	standard	NOUN
ajfa-2641	28	37	and	and	CCONJ
ajfa-2641	28	38	other	other	ADJ
ajfa-2641	28	39	regulatory	regulatory	ADJ
ajfa-2641	28	40	framework	framework	NOUN
ajfa-2641	28	41	upon	upon	SCONJ
ajfa-2641	28	42	which	which	PRON
ajfa-2641	28	43	such	such	ADJ
ajfa-2641	28	44	service	service	NOUN
ajfa-2641	28	45	provisions	provision	NOUN
ajfa-2641	28	46	are	be	AUX
ajfa-2641	28	47	based	base	VERB
ajfa-2641	28	48	.	.	PUNCT
ajfa-2641	29	1	the	the	DET
ajfa-2641	29	2	service	service	NOUN
ajfa-2641	29	3	delivery	delivery	NOUN
ajfa-2641	29	4	handicap	handicap	NOUN
ajfa-2641	29	5	of	of	ADP
ajfa-2641	29	6	smps	smp	NOUN
ajfa-2641	29	7	emanates	emanate	NOUN
ajfa-2641	29	8	from	from	ADP
ajfa-2641	29	9	inadequate	inadequate	ADJ
ajfa-2641	29	10	input	input	NOUN
ajfa-2641	29	11	resources	resource	NOUN
ajfa-2641	29	12	such	such	ADJ
ajfa-2641	29	13	as	as	ADP
ajfa-2641	29	14	finance	finance	NOUN
ajfa-2641	29	15	,	,	PUNCT
ajfa-2641	29	16	professional	professional	ADJ
ajfa-2641	29	17	manpower	manpower	NOUN
ajfa-2641	29	18	,	,	PUNCT
ajfa-2641	29	19	specialized	specialized	ADJ
ajfa-2641	29	20	skills	skill	NOUN
ajfa-2641	29	21	and	and	CCONJ
ajfa-2641	29	22	modern	modern	ADJ
ajfa-2641	29	23	technology	technology	NOUN
ajfa-2641	29	24	(	(	PUNCT
ajfa-2641	29	25	ifac	ifac	NOUN
ajfa-2641	29	26	,	,	PUNCT
ajfa-2641	29	27	2010	2010	NUM
ajfa-2641	29	28	)	)	PUNCT
ajfa-2641	29	29	.	.	PUNCT
ajfa-2641	30	1	surya	surya	PROPN
ajfa-2641	30	2	.	.	PROPN
ajfa-2641	30	3	,	,	PUNCT
ajfa-2641	30	4	pal	pal	NOUN
ajfa-2641	30	5	-	-	PUNCT
ajfa-2641	30	6	pandi	pandi	PROPN
ajfa-2641	30	7	,	,	PUNCT
ajfa-2641	30	8	&	&	CCONJ
ajfa-2641	30	9	jeyathilagar	jeyathilagar	ADV
ajfa-2641	30	10	,	,	PUNCT
ajfa-2641	30	11	(	(	PUNCT
ajfa-2641	30	12	2007	2007	NUM
ajfa-2641	30	13	)	)	PUNCT
ajfa-2641	30	14	noted	note	VERB
ajfa-2641	30	15	that	that	SCONJ
ajfa-2641	30	16	inability	inability	NOUN
ajfa-2641	30	17	to	to	PART
ajfa-2641	30	18	implement	implement	VERB
ajfa-2641	30	19	tqm	tqm	PROPN
ajfa-2641	30	20	has	have	AUX
ajfa-2641	30	21	brought	bring	VERB
ajfa-2641	30	22	many	many	ADJ
ajfa-2641	30	23	problems	problem	NOUN
ajfa-2641	30	24	to	to	PART
ajfa-2641	30	25	smps	smp	NOUN
ajfa-2641	30	26	as	as	SCONJ
ajfa-2641	30	27	follows	follow	VERB
ajfa-2641	30	28	(	(	PUNCT
ajfa-2641	30	29	i	i	NOUN
ajfa-2641	30	30	)	)	PUNCT
ajfa-2641	30	31	failure	failure	NOUN
ajfa-2641	30	32	to	to	PART
ajfa-2641	30	33	improve	improve	VERB
ajfa-2641	30	34	services	service	NOUN
ajfa-2641	30	35	to	to	PART
ajfa-2641	30	36	satisfy	satisfy	VERB
ajfa-2641	30	37	clients	client	NOUN
ajfa-2641	30	38	(	(	PUNCT
ajfa-2641	30	39	ii	ii	NOUN
ajfa-2641	30	40	)	)	PUNCT
ajfa-2641	30	41	failure	failure	NOUN
ajfa-2641	30	42	to	to	PART
ajfa-2641	30	43	initiate	initiate	VERB
ajfa-2641	30	44	training	training	NOUN
ajfa-2641	30	45	-	-	PUNCT
ajfa-2641	30	46	on	on	ADP
ajfa-2641	30	47	-	-	PUNCT
ajfa-2641	30	48	the	the	DET
ajfa-2641	30	49	job	job	NOUN
ajfa-2641	30	50	to	to	ADP
ajfa-2641	30	51	achieving	achieve	VERB
ajfa-2641	30	52	quality	quality	NOUN
ajfa-2641	30	53	(	(	PUNCT
ajfa-2641	30	54	iii	iii	NOUN
ajfa-2641	30	55	)	)	PUNCT
ajfa-2641	30	56	failure	failure	NOUN
ajfa-2641	30	57	to	to	PART
ajfa-2641	30	58	adopt	adopt	VERB
ajfa-2641	30	59	and	and	CCONJ
ajfa-2641	30	60	institute	institute	NOUN
ajfa-2641	30	61	leadership	leadership	NOUN
ajfa-2641	30	62	in	in	ADP
ajfa-2641	30	63	all	all	DET
ajfa-2641	30	64	levels	level	NOUN
ajfa-2641	30	65	of	of	ADP
ajfa-2641	30	66	management	management	NOUN
ajfa-2641	30	67	aimed	aim	VERB
ajfa-2641	30	68	at	at	ADP
ajfa-2641	30	69	the	the	DET
ajfa-2641	30	70	supervision	supervision	NOUN
ajfa-2641	30	71	of	of	ADP
ajfa-2641	30	72	audit	audit	NOUN
ajfa-2641	30	73	staff	staff	NOUN
ajfa-2641	30	74	and	and	CCONJ
ajfa-2641	30	75	independent	independent	ADJ
ajfa-2641	30	76	review	review	NOUN
ajfa-2641	30	77	of	of	ADP
ajfa-2641	30	78	audit	audit	NOUN
ajfa-2641	30	79	working	work	VERB
ajfa-2641	30	80	papers	paper	NOUN
ajfa-2641	30	81	to	to	PART
ajfa-2641	30	82	improve	improve	VERB
ajfa-2641	30	83	performance	performance	NOUN
ajfa-2641	30	84	and	and	CCONJ
ajfa-2641	30	85	(	(	PUNCT
ajfa-2641	30	86	iv	iv	X
ajfa-2641	30	87	)	)	PUNCT
ajfa-2641	30	88	failure	failure	NOUN
ajfa-2641	30	89	to	to	PART
ajfa-2641	30	90	embrace	embrace	VERB
ajfa-2641	30	91	continuous	continuous	ADJ
ajfa-2641	30	92	improvement	improvement	NOUN
ajfa-2641	30	93	in	in	ADP
ajfa-2641	30	94	all	all	DET
ajfa-2641	30	95	aspects	aspect	NOUN
ajfa-2641	30	96	of	of	ADP
ajfa-2641	30	97	asian	asian	ADJ
ajfa-2641	30	98	journal	journal	NOUN
ajfa-2641	30	99	of	of	ADP
ajfa-2641	30	100	finance	finance	PROPN
ajfa-2641	30	101	&	&	CCONJ
ajfa-2641	30	102	accounting	accounting	PROPN
ajfa-2641	30	103	issn	issn	PROPN
ajfa-2641	30	104	1946	1946	NUM
ajfa-2641	30	105	-	-	PUNCT
ajfa-2641	30	106	052x	052x	NOUN
ajfa-2641	30	107	2012	2012	NUM
ajfa-2641	30	108	,	,	PUNCT
ajfa-2641	30	109	vol	vol	NOUN
ajfa-2641	30	110	.	.	PROPN
ajfa-2641	31	1	4	4	NUM
ajfa-2641	31	2	,	,	PUNCT
ajfa-2641	31	3	no	no	INTJ
ajfa-2641	31	4	.	.	NOUN
ajfa-2641	31	5	2	2	NUM
ajfa-2641	31	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2641	31	7	365	365	NUM
ajfa-2641	31	8	services	service	NOUN
ajfa-2641	31	9	input	input	NOUN
ajfa-2641	31	10	to	to	PART
ajfa-2641	31	11	gain	gain	VERB
ajfa-2641	31	12	business	business	NOUN
ajfa-2641	31	13	growth	growth	NOUN
ajfa-2641	31	14	.	.	PUNCT
ajfa-2641	32	1	the	the	DET
ajfa-2641	32	2	main	main	ADJ
ajfa-2641	32	3	objective	objective	NOUN
ajfa-2641	32	4	of	of	ADP
ajfa-2641	32	5	this	this	DET
ajfa-2641	32	6	study	study	NOUN
ajfa-2641	32	7	is	be	AUX
ajfa-2641	32	8	to	to	PART
ajfa-2641	32	9	investigate	investigate	VERB
ajfa-2641	32	10	tqm	tqm	ADJ
ajfa-2641	32	11	and	and	CCONJ
ajfa-2641	32	12	smps	smp	VERB
ajfa-2641	32	13	performance	performance	NOUN
ajfa-2641	32	14	effects	effect	NOUN
ajfa-2641	32	15	in	in	ADP
ajfa-2641	32	16	nigeria	nigeria	PROPN
ajfa-2641	32	17	.	.	PUNCT
ajfa-2641	33	1	the	the	DET
ajfa-2641	33	2	study	study	NOUN
ajfa-2641	33	3	will	will	AUX
ajfa-2641	33	4	also	also	ADV
ajfa-2641	33	5	examine	examine	VERB
ajfa-2641	33	6	the	the	DET
ajfa-2641	33	7	meaning	meaning	NOUN
ajfa-2641	33	8	of	of	ADP
ajfa-2641	33	9	quality	quality	NOUN
ajfa-2641	33	10	and	and	CCONJ
ajfa-2641	33	11	application	application	NOUN
ajfa-2641	33	12	of	of	ADP
ajfa-2641	33	13	six	six	NUM
ajfa-2641	33	14	sigma	sigma	NOUN
ajfa-2641	33	15	methodology	methodology	NOUN
ajfa-2641	33	16	to	to	ADP
ajfa-2641	33	17	smps	smp	NOUN
ajfa-2641	33	18	service	service	NOUN
ajfa-2641	33	19	delivery	delivery	NOUN
ajfa-2641	33	20	.	.	PUNCT
ajfa-2641	34	1	the	the	DET
ajfa-2641	34	2	research	research	NOUN
ajfa-2641	34	3	questions	question	NOUN
ajfa-2641	34	4	on	on	ADP
ajfa-2641	34	5	which	which	DET
ajfa-2641	34	6	attempt	attempt	NOUN
ajfa-2641	34	7	is	be	AUX
ajfa-2641	34	8	made	make	VERB
ajfa-2641	34	9	to	to	PART
ajfa-2641	34	10	provide	provide	VERB
ajfa-2641	34	11	solution	solution	NOUN
ajfa-2641	34	12	includes	include	VERB
ajfa-2641	34	13	(	(	PUNCT
ajfa-2641	34	14	i	i	NOUN
ajfa-2641	34	15	)	)	PUNCT
ajfa-2641	34	16	how	how	SCONJ
ajfa-2641	34	17	does	do	AUX
ajfa-2641	34	18	tqm	tqm	ADJ
ajfa-2641	34	19	effect	effect	VERB
ajfa-2641	34	20	the	the	DET
ajfa-2641	34	21	performance	performance	NOUN
ajfa-2641	34	22	of	of	ADP
ajfa-2641	34	23	smps	smp	NOUN
ajfa-2641	34	24	in	in	ADP
ajfa-2641	34	25	nigeria	nigeria	PROPN
ajfa-2641	34	26	?	?	PUNCT
ajfa-2641	35	1	and	and	CCONJ
ajfa-2641	35	2	(	(	PUNCT
ajfa-2641	35	3	ii	ii	NOUN
ajfa-2641	35	4	)	)	PUNCT
ajfa-2641	35	5	to	to	ADP
ajfa-2641	35	6	what	what	DET
ajfa-2641	35	7	extent	extent	NOUN
ajfa-2641	35	8	has	have	AUX
ajfa-2641	35	9	ssm	ssm	PROPN
ajfa-2641	35	10	application	application	NOUN
ajfa-2641	35	11	influenced	influence	VERB
ajfa-2641	35	12	smps	smp	NOUN
ajfa-2641	35	13	services	service	NOUN
ajfa-2641	35	14	delivery	delivery	NOUN
ajfa-2641	35	15	in	in	ADP
ajfa-2641	35	16	nigeria	nigeria	PROPN
ajfa-2641	35	17	?	?	PUNCT
ajfa-2641	36	1	the	the	DET
ajfa-2641	36	2	research	research	NOUN
ajfa-2641	36	3	hypotheses	hypothesis	NOUN
ajfa-2641	36	4	include	include	VERB
ajfa-2641	36	5	:	:	PUNCT
ajfa-2641	36	6	(	(	PUNCT
ajfa-2641	36	7	i	i	NOUN
ajfa-2641	36	8	)	)	PUNCT
ajfa-2641	36	9	there	there	PRON
ajfa-2641	36	10	is	be	VERB
ajfa-2641	36	11	no	no	DET
ajfa-2641	36	12	significant	significant	ADJ
ajfa-2641	36	13	relationship	relationship	NOUN
ajfa-2641	36	14	between	between	ADP
ajfa-2641	36	15	tqm	tqm	ADJ
ajfa-2641	36	16	and	and	CCONJ
ajfa-2641	36	17	smps	smps	ADJ
ajfa-2641	36	18	performance	performance	NOUN
ajfa-2641	36	19	in	in	ADP
ajfa-2641	36	20	nigeria	nigeria	PROPN
ajfa-2641	36	21	and	and	CCONJ
ajfa-2641	36	22	(	(	PUNCT
ajfa-2641	36	23	ii	ii	NOUN
ajfa-2641	36	24	)	)	PUNCT
ajfa-2641	36	25	six	six	NUM
ajfa-2641	36	26	sigma	sigma	NOUN
ajfa-2641	36	27	methodology	methodology	NOUN
ajfa-2641	36	28	has	have	VERB
ajfa-2641	36	29	no	no	DET
ajfa-2641	36	30	significant	significant	ADJ
ajfa-2641	36	31	influence	influence	NOUN
ajfa-2641	36	32	on	on	ADP
ajfa-2641	36	33	smp	smp	PROPN
ajfa-2641	36	34	services	service	NOUN
ajfa-2641	36	35	in	in	ADP
ajfa-2641	36	36	nigeria	nigeria	PROPN
ajfa-2641	36	37	.	.	PUNCT
ajfa-2641	37	1	2	2	X
ajfa-2641	37	2	.	.	X
ajfa-2641	37	3	review	review	NOUN
ajfa-2641	37	4	of	of	ADP
ajfa-2641	37	5	related	related	ADJ
ajfa-2641	37	6	literature	literature	NOUN
ajfa-2641	37	7	quality	quality	NOUN
ajfa-2641	37	8	management	management	NOUN
ajfa-2641	37	9	has	have	AUX
ajfa-2641	37	10	been	be	AUX
ajfa-2641	37	11	widely	widely	ADV
ajfa-2641	37	12	practiced	practice	VERB
ajfa-2641	37	13	both	both	CCONJ
ajfa-2641	37	14	locally	locally	ADV
ajfa-2641	37	15	and	and	CCONJ
ajfa-2641	37	16	internationally	internationally	ADV
ajfa-2641	37	17	in	in	ADP
ajfa-2641	37	18	different	different	ADJ
ajfa-2641	37	19	sectors	sector	NOUN
ajfa-2641	37	20	and	and	CCONJ
ajfa-2641	37	21	subsectors	subsector	NOUN
ajfa-2641	37	22	of	of	ADP
ajfa-2641	37	23	different	different	ADJ
ajfa-2641	37	24	economies	economy	NOUN
ajfa-2641	37	25	.	.	PUNCT
ajfa-2641	38	1	the	the	DET
ajfa-2641	38	2	concept	concept	NOUN
ajfa-2641	38	3	is	be	AUX
ajfa-2641	38	4	linked	link	VERB
ajfa-2641	38	5	to	to	ADP
ajfa-2641	38	6	several	several	ADJ
ajfa-2641	38	7	international	international	ADJ
ajfa-2641	38	8	self	self	NOUN
ajfa-2641	38	9	-	-	PUNCT
ajfa-2641	38	10	assessment	assessment	NOUN
ajfa-2641	38	11	models	model	NOUN
ajfa-2641	38	12	that	that	PRON
ajfa-2641	38	13	evaluate	evaluate	VERB
ajfa-2641	38	14	the	the	DET
ajfa-2641	38	15	tqm	tqm	ADJ
ajfa-2641	38	16	efforts	effort	NOUN
ajfa-2641	38	17	and	and	CCONJ
ajfa-2641	38	18	in	in	ADP
ajfa-2641	38	19	line	line	NOUN
ajfa-2641	38	20	with	with	ADP
ajfa-2641	38	21	the	the	DET
ajfa-2641	38	22	international	international	ADJ
ajfa-2641	38	23	organization	organization	NOUN
ajfa-2641	38	24	for	for	ADP
ajfa-2641	38	25	standardization	standardization	NOUN
ajfa-2641	38	26	(	(	PUNCT
ajfa-2641	38	27	iso	iso	NOUN
ajfa-2641	38	28	9000:2000	9000:2000	NUM
ajfa-2641	38	29	)	)	PUNCT
ajfa-2641	38	30	,	,	PUNCT
ajfa-2641	38	31	which	which	PRON
ajfa-2641	38	32	represents	represent	VERB
ajfa-2641	38	33	a	a	DET
ajfa-2641	38	34	system	system	NOUN
ajfa-2641	38	35	as	as	ADP
ajfa-2641	38	36	a	a	DET
ajfa-2641	38	37	common	common	ADJ
ajfa-2641	38	38	denominator	denominator	NOUN
ajfa-2641	38	39	for	for	ADP
ajfa-2641	38	40	what	what	PRON
ajfa-2641	38	41	business	business	NOUN
ajfa-2641	38	42	quality	quality	NOUN
ajfa-2641	38	43	entails	entail	VERB
ajfa-2641	38	44	internationally	internationally	ADV
ajfa-2641	38	45	.	.	PUNCT
ajfa-2641	39	1	six	six	NUM
ajfa-2641	39	2	sigma	sigma	NOUN
ajfa-2641	39	3	is	be	AUX
ajfa-2641	39	4	a	a	DET
ajfa-2641	39	5	logical	logical	ADJ
ajfa-2641	39	6	and	and	CCONJ
ajfa-2641	39	7	process	process	NOUN
ajfa-2641	39	8	improvement	improvement	NOUN
ajfa-2641	39	9	methodology	methodology	NOUN
ajfa-2641	39	10	that	that	PRON
ajfa-2641	39	11	helps	help	VERB
ajfa-2641	39	12	to	to	PART
ajfa-2641	39	13	achieve	achieve	VERB
ajfa-2641	39	14	tqm	tqm	PROPN
ajfa-2641	39	15	(	(	PUNCT
ajfa-2641	39	16	snee	snee	NOUN
ajfa-2641	39	17	,	,	PUNCT
ajfa-2641	39	18	2004	2004	NUM
ajfa-2641	39	19	)	)	PUNCT
ajfa-2641	39	20	.	.	PUNCT
ajfa-2641	40	1	bilich	bilich	PROPN
ajfa-2641	40	2	&	&	CCONJ
ajfa-2641	40	3	neto	neto	PROPN
ajfa-2641	40	4	(	(	PUNCT
ajfa-2641	40	5	2000	2000	NUM
ajfa-2641	40	6	)	)	PUNCT
ajfa-2641	40	7	stated	state	VERB
ajfa-2641	40	8	that	that	SCONJ
ajfa-2641	40	9	quality	quality	NOUN
ajfa-2641	40	10	as	as	ADP
ajfa-2641	40	11	a	a	DET
ajfa-2641	40	12	macro	macro	ADJ
ajfa-2641	40	13	function	function	NOUN
ajfa-2641	40	14	of	of	ADP
ajfa-2641	40	15	institutions	institution	NOUN
ajfa-2641	40	16	must	must	AUX
ajfa-2641	40	17	be	be	AUX
ajfa-2641	40	18	present	present	ADJ
ajfa-2641	40	19	in	in	ADP
ajfa-2641	40	20	the	the	DET
ajfa-2641	40	21	day	day	NOUN
ajfa-2641	40	22	-	-	PUNCT
ajfa-2641	40	23	to	to	ADP
ajfa-2641	40	24	-	-	PUNCT
ajfa-2641	40	25	day	day	NOUN
ajfa-2641	40	26	administration	administration	NOUN
ajfa-2641	40	27	such	such	ADJ
ajfa-2641	40	28	as	as	ADP
ajfa-2641	40	29	establishment	establishment	NOUN
ajfa-2641	40	30	of	of	ADP
ajfa-2641	40	31	policies	policy	NOUN
ajfa-2641	40	32	,	,	PUNCT
ajfa-2641	40	33	decision	decision	NOUN
ajfa-2641	40	34	process	process	NOUN
ajfa-2641	40	35	,	,	PUNCT
ajfa-2641	40	36	selection	selection	NOUN
ajfa-2641	40	37	of	of	ADP
ajfa-2641	40	38	personnel	personnel	NOUN
ajfa-2641	40	39	,	,	PUNCT
ajfa-2641	40	40	allocation	allocation	NOUN
ajfa-2641	40	41	of	of	ADP
ajfa-2641	40	42	resources	resource	NOUN
ajfa-2641	40	43	,	,	PUNCT
ajfa-2641	40	44	definition	definition	NOUN
ajfa-2641	40	45	of	of	ADP
ajfa-2641	40	46	priorities	priority	NOUN
ajfa-2641	40	47	and	and	CCONJ
ajfa-2641	40	48	service	service	NOUN
ajfa-2641	40	49	delivery	delivery	NOUN
ajfa-2641	40	50	to	to	PART
ajfa-2641	40	51	satisfy	satisfy	VERB
ajfa-2641	40	52	customers	customer	NOUN
ajfa-2641	40	53	requirements	requirement	NOUN
ajfa-2641	40	54	.	.	PUNCT
ajfa-2641	41	1	quality	quality	NOUN
ajfa-2641	41	2	management	management	NOUN
ajfa-2641	41	3	is	be	AUX
ajfa-2641	41	4	not	not	PART
ajfa-2641	41	5	derived	derive	VERB
ajfa-2641	41	6	from	from	ADP
ajfa-2641	41	7	a	a	DET
ajfa-2641	41	8	single	single	ADJ
ajfa-2641	41	9	idea	idea	NOUN
ajfa-2641	41	10	or	or	CCONJ
ajfa-2641	41	11	person	person	NOUN
ajfa-2641	41	12	and	and	CCONJ
ajfa-2641	41	13	this	this	PRON
ajfa-2641	41	14	may	may	AUX
ajfa-2641	41	15	be	be	AUX
ajfa-2641	41	16	the	the	DET
ajfa-2641	41	17	reason	reason	NOUN
ajfa-2641	41	18	for	for	ADP
ajfa-2641	41	19	divergence	divergence	NOUN
ajfa-2641	41	20	view	view	NOUN
ajfa-2641	41	21	and	and	CCONJ
ajfa-2641	41	22	definitional	definitional	ADJ
ajfa-2641	41	23	problems	problem	NOUN
ajfa-2641	41	24	experienced	experience	VERB
ajfa-2641	41	25	by	by	ADP
ajfa-2641	41	26	managers	manager	NOUN
ajfa-2641	41	27	during	during	ADP
ajfa-2641	41	28	the	the	DET
ajfa-2641	41	29	implementation	implementation	NOUN
ajfa-2641	41	30	of	of	ADP
ajfa-2641	41	31	the	the	DET
ajfa-2641	41	32	strategy	strategy	NOUN
ajfa-2641	41	33	.	.	PUNCT
ajfa-2641	42	1	smes	sme	NOUN
ajfa-2641	42	2	are	be	AUX
ajfa-2641	42	3	worse	bad	ADJ
ajfa-2641	42	4	off	off	ADP
ajfa-2641	42	5	in	in	ADP
ajfa-2641	42	6	the	the	DET
ajfa-2641	42	7	matter	matter	NOUN
ajfa-2641	42	8	as	as	SCONJ
ajfa-2641	42	9	they	they	PRON
ajfa-2641	42	10	have	have	VERB
ajfa-2641	42	11	poor	poor	ADJ
ajfa-2641	42	12	understanding	understanding	NOUN
ajfa-2641	42	13	of	of	ADP
ajfa-2641	42	14	tqm	tqm	ADJ
ajfa-2641	42	15	terminology	terminology	NOUN
ajfa-2641	42	16	(	(	PUNCT
ajfa-2641	42	17	oakland	oakland	NOUN
ajfa-2641	42	18	,	,	PUNCT
ajfa-2641	42	19	2000	2000	NUM
ajfa-2641	42	20	)	)	PUNCT
ajfa-2641	42	21	.	.	PUNCT
ajfa-2641	43	1	eriksson	eriksson	PROPN
ajfa-2641	43	2	&	&	CCONJ
ajfa-2641	43	3	hansson	hansson	PROPN
ajfa-2641	43	4	,	,	PUNCT
ajfa-2641	43	5	(	(	PUNCT
ajfa-2641	43	6	2003	2003	NUM
ajfa-2641	43	7	)	)	PUNCT
ajfa-2641	43	8	stated	state	VERB
ajfa-2641	43	9	that	that	SCONJ
ajfa-2641	43	10	tqm	tqm	PROPN
ajfa-2641	43	11	brings	bring	VERB
ajfa-2641	43	12	together	together	ADV
ajfa-2641	43	13	the	the	DET
ajfa-2641	43	14	constellation	constellation	NOUN
ajfa-2641	43	15	of	of	ADP
ajfa-2641	43	16	productivity	productivity	NOUN
ajfa-2641	43	17	,	,	PUNCT
ajfa-2641	43	18	ethical	ethical	ADJ
ajfa-2641	43	19	leadership	leadership	NOUN
ajfa-2641	43	20	and	and	CCONJ
ajfa-2641	43	21	performance	performance	NOUN
ajfa-2641	43	22	into	into	ADP
ajfa-2641	43	23	a	a	DET
ajfa-2641	43	24	unique	unique	ADJ
ajfa-2641	43	25	relationship	relationship	NOUN
ajfa-2641	43	26	.	.	PUNCT
ajfa-2641	44	1	the	the	DET
ajfa-2641	44	2	question	question	NOUN
ajfa-2641	44	3	therefore	therefore	ADV
ajfa-2641	44	4	is	be	AUX
ajfa-2641	44	5	what	what	PRON
ajfa-2641	44	6	is	be	AUX
ajfa-2641	44	7	tqm	tqm	ADJ
ajfa-2641	44	8	?	?	PUNCT
ajfa-2641	45	1	yong	yong	PROPN
ajfa-2641	45	2	&	&	CCONJ
ajfa-2641	45	3	wilkinson	wilkinson	PROPN
ajfa-2641	45	4	(	(	PUNCT
ajfa-2641	45	5	2001	2001	NUM
ajfa-2641	45	6	)	)	PUNCT
ajfa-2641	45	7	noted	note	VERB
ajfa-2641	45	8	that	that	SCONJ
ajfa-2641	45	9	tqm	tqm	ADJ
ajfa-2641	45	10	strategies	strategy	NOUN
ajfa-2641	45	11	focus	focus	VERB
ajfa-2641	45	12	on	on	ADP
ajfa-2641	45	13	quality	quality	NOUN
ajfa-2641	45	14	improvement	improvement	NOUN
ajfa-2641	45	15	to	to	PART
ajfa-2641	45	16	achieve	achieve	VERB
ajfa-2641	45	17	outcomes	outcome	NOUN
ajfa-2641	45	18	such	such	ADJ
ajfa-2641	45	19	as	as	ADP
ajfa-2641	45	20	financial	financial	ADJ
ajfa-2641	45	21	results	result	NOUN
ajfa-2641	45	22	,	,	PUNCT
ajfa-2641	45	23	customer	customer	NOUN
ajfa-2641	45	24	satisfaction	satisfaction	NOUN
ajfa-2641	45	25	,	,	PUNCT
ajfa-2641	45	26	marketing	marketing	NOUN
ajfa-2641	45	27	results	result	NOUN
ajfa-2641	45	28	,	,	PUNCT
ajfa-2641	45	29	operational	operational	ADJ
ajfa-2641	45	30	results	result	NOUN
ajfa-2641	45	31	,	,	PUNCT
ajfa-2641	45	32	community	community	NOUN
ajfa-2641	45	33	results	result	NOUN
ajfa-2641	45	34	and	and	CCONJ
ajfa-2641	45	35	employee	employee	NOUN
ajfa-2641	45	36	results	result	NOUN
ajfa-2641	45	37	.	.	PUNCT
ajfa-2641	46	1	hoyer	hoyer	PROPN
ajfa-2641	46	2	&	&	CCONJ
ajfa-2641	46	3	hoyer	hoyer	PROPN
ajfa-2641	46	4	(	(	PUNCT
ajfa-2641	46	5	2001	2001	NUM
ajfa-2641	46	6	)	)	PUNCT
ajfa-2641	46	7	defines	define	VERB
ajfa-2641	46	8	quality	quality	NOUN
ajfa-2641	46	9	as	as	ADP
ajfa-2641	46	10	two	two	NUM
ajfa-2641	46	11	levels	level	NOUN
ajfa-2641	46	12	concept	concept	NOUN
ajfa-2641	46	13	:	:	PUNCT
ajfa-2641	46	14	level	level	NOUN
ajfa-2641	46	15	one	one	NUM
ajfa-2641	46	16	consist	consist	NOUN
ajfa-2641	46	17	of	of	ADP
ajfa-2641	46	18	producing	produce	VERB
ajfa-2641	46	19	products	product	NOUN
ajfa-2641	46	20	or	or	CCONJ
ajfa-2641	46	21	delivering	deliver	VERB
ajfa-2641	46	22	services	service	NOUN
ajfa-2641	46	23	whose	whose	DET
ajfa-2641	46	24	measurable	measurable	ADJ
ajfa-2641	46	25	characteristics	characteristic	NOUN
ajfa-2641	46	26	satisfy	satisfy	VERB
ajfa-2641	46	27	a	a	DET
ajfa-2641	46	28	fixed	fix	VERB
ajfa-2641	46	29	set	set	NOUN
ajfa-2641	46	30	of	of	ADP
ajfa-2641	46	31	specifications	specification	NOUN
ajfa-2641	46	32	and	and	CCONJ
ajfa-2641	46	33	level	level	VERB
ajfa-2641	46	34	two	two	NUM
ajfa-2641	46	35	means	mean	VERB
ajfa-2641	46	36	products	product	NOUN
ajfa-2641	46	37	and	and	CCONJ
ajfa-2641	46	38	services	service	NOUN
ajfa-2641	46	39	that	that	PRON
ajfa-2641	46	40	satisfy	satisfy	VERB
ajfa-2641	46	41	customer	customer	NOUN
ajfa-2641	46	42	expectations	expectation	NOUN
ajfa-2641	46	43	for	for	ADP
ajfa-2641	46	44	consumption	consumption	NOUN
ajfa-2641	46	45	.	.	PUNCT
ajfa-2641	47	1	evans	evans	PROPN
ajfa-2641	47	2	&	&	CCONJ
ajfa-2641	47	3	dean	dean	PROPN
ajfa-2641	47	4	(	(	PUNCT
ajfa-2641	47	5	2003	2003	NUM
ajfa-2641	47	6	)	)	PUNCT
ajfa-2641	47	7	stated	state	VERB
ajfa-2641	47	8	that	that	SCONJ
ajfa-2641	47	9	quality	quality	NOUN
ajfa-2641	47	10	is	be	AUX
ajfa-2641	47	11	much	much	ADV
ajfa-2641	47	12	more	more	ADJ
ajfa-2641	47	13	than	than	ADP
ajfa-2641	47	14	conformance	conformance	NOUN
ajfa-2641	47	15	to	to	ADP
ajfa-2641	47	16	specifications	specification	NOUN
ajfa-2641	47	17	.	.	PUNCT
ajfa-2641	48	1	they	they	PRON
ajfa-2641	48	2	identify	identify	VERB
ajfa-2641	48	3	eight	eight	NUM
ajfa-2641	48	4	attributes	attribute	NOUN
ajfa-2641	48	5	of	of	ADP
ajfa-2641	48	6	quality	quality	NOUN
ajfa-2641	48	7	as	as	ADP
ajfa-2641	48	8	performance	performance	NOUN
ajfa-2641	48	9	,	,	PUNCT
ajfa-2641	48	10	features	feature	NOUN
ajfa-2641	48	11	,	,	PUNCT
ajfa-2641	48	12	reliability	reliability	NOUN
ajfa-2641	48	13	,	,	PUNCT
ajfa-2641	48	14	conformance	conformance	NOUN
ajfa-2641	48	15	,	,	PUNCT
ajfa-2641	48	16	durability	durability	NOUN
ajfa-2641	48	17	,	,	PUNCT
ajfa-2641	48	18	serviceability	serviceability	NOUN
ajfa-2641	48	19	,	,	PUNCT
ajfa-2641	48	20	aesthetics	aesthetic	NOUN
ajfa-2641	48	21	and	and	CCONJ
ajfa-2641	48	22	perceived	perceive	VERB
ajfa-2641	48	23	quality	quality	NOUN
ajfa-2641	48	24	.	.	PUNCT
ajfa-2641	49	1	`	`	PUNCT
ajfa-2641	49	2	rouse	rouse	VERB
ajfa-2641	49	3	,	,	PUNCT
ajfa-2641	49	4	(	(	PUNCT
ajfa-2641	49	5	2005	2005	NUM
ajfa-2641	49	6	)	)	PUNCT
ajfa-2641	49	7	defined	define	VERB
ajfa-2641	49	8	tqm	tqm	ADV
ajfa-2641	49	9	as	as	ADP
ajfa-2641	49	10	a	a	DET
ajfa-2641	49	11	comprehensive	comprehensive	ADJ
ajfa-2641	49	12	and	and	CCONJ
ajfa-2641	49	13	structured	structured	ADJ
ajfa-2641	49	14	approach	approach	NOUN
ajfa-2641	49	15	to	to	ADP
ajfa-2641	49	16	organizational	organizational	ADJ
ajfa-2641	49	17	management	management	NOUN
ajfa-2641	49	18	that	that	PRON
ajfa-2641	49	19	seeks	seek	VERB
ajfa-2641	49	20	to	to	PART
ajfa-2641	49	21	improve	improve	VERB
ajfa-2641	49	22	the	the	DET
ajfa-2641	49	23	quality	quality	NOUN
ajfa-2641	49	24	of	of	ADP
ajfa-2641	49	25	products	product	NOUN
ajfa-2641	49	26	and	and	CCONJ
ajfa-2641	49	27	services	service	NOUN
ajfa-2641	49	28	through	through	ADP
ajfa-2641	49	29	ongoing	ongoing	ADJ
ajfa-2641	49	30	refinements	refinement	NOUN
ajfa-2641	49	31	in	in	ADP
ajfa-2641	49	32	response	response	NOUN
ajfa-2641	49	33	to	to	ADP
ajfa-2641	49	34	continuous	continuous	ADJ
ajfa-2641	49	35	feedback	feedback	NOUN
ajfa-2641	49	36	.	.	PUNCT
ajfa-2641	50	1	nwabueze	nwabueze	NOUN
ajfa-2641	50	2	(	(	PUNCT
ajfa-2641	50	3	2001	2001	NUM
ajfa-2641	50	4	)	)	PUNCT
ajfa-2641	50	5	summaries	summary	NOUN
ajfa-2641	50	6	tqm	tqm	ADJ
ajfa-2641	50	7	as	as	ADP
ajfa-2641	50	8	having	have	VERB
ajfa-2641	50	9	three	three	NUM
ajfa-2641	50	10	major	major	ADJ
ajfa-2641	50	11	requirements	requirement	NOUN
ajfa-2641	50	12	outlined	outline	VERB
ajfa-2641	50	13	as	as	SCONJ
ajfa-2641	50	14	follows	follow	VERB
ajfa-2641	50	15	:	:	PUNCT
ajfa-2641	50	16	(	(	PUNCT
ajfa-2641	50	17	i	i	NOUN
ajfa-2641	50	18	)	)	PUNCT
ajfa-2641	50	19	total	total	NOUN
ajfa-2641	50	20	:	:	PUNCT
ajfa-2641	50	21	participation	participation	NOUN
ajfa-2641	50	22	of	of	ADP
ajfa-2641	50	23	all	all	DET
ajfa-2641	50	24	staff	staff	NOUN
ajfa-2641	50	25	in	in	ADP
ajfa-2641	50	26	an	an	DET
ajfa-2641	50	27	institution	institution	NOUN
ajfa-2641	50	28	-	-	PUNCT
ajfa-2641	50	29	wide	wide	ADJ
ajfa-2641	50	30	process	process	NOUN
ajfa-2641	50	31	.	.	PUNCT
ajfa-2641	51	1	tqm	tqm	PROPN
ajfa-2641	51	2	requires	require	VERB
ajfa-2641	51	3	continuing	continue	VERB
ajfa-2641	51	4	improvement	improvement	NOUN
ajfa-2641	51	5	and	and	CCONJ
ajfa-2641	51	6	getting	get	VERB
ajfa-2641	51	7	things	thing	NOUN
ajfa-2641	51	8	right	right	ADV
ajfa-2641	51	9	first	first	ADJ
ajfa-2641	51	10	time	time	NOUN
ajfa-2641	51	11	.	.	PUNCT
ajfa-2641	52	1	this	this	PRON
ajfa-2641	52	2	demands	demand	NOUN
ajfa-2641	52	3	team	team	NOUN
ajfa-2641	52	4	work	work	NOUN
ajfa-2641	52	5	and	and	CCONJ
ajfa-2641	52	6	maintenance	maintenance	NOUN
ajfa-2641	52	7	of	of	ADP
ajfa-2641	52	8	good	good	ADJ
ajfa-2641	52	9	relationships	relationship	NOUN
ajfa-2641	52	10	at	at	ADP
ajfa-2641	52	11	all	all	DET
ajfa-2641	52	12	cedars	cedar	NOUN
ajfa-2641	52	13	(	(	PUNCT
ajfa-2641	52	14	ii	ii	NOUN
ajfa-2641	52	15	)	)	PUNCT
ajfa-2641	52	16	quality	quality	NOUN
ajfa-2641	52	17	:	:	PUNCT
ajfa-2641	52	18	meeting	meet	VERB
ajfa-2641	52	19	customer	customer	NOUN
ajfa-2641	52	20	requirements	requirement	NOUN
ajfa-2641	52	21	at	at	ADP
ajfa-2641	52	22	least	least	ADJ
ajfa-2641	52	23	exactly	exactly	ADV
ajfa-2641	52	24	.	.	PUNCT
ajfa-2641	53	1	tqm	tqm	PROPN
ajfa-2641	53	2	requires	require	VERB
ajfa-2641	53	3	customer	customer	NOUN
ajfa-2641	53	4	-	-	PUNCT
ajfa-2641	53	5	agreed	agree	VERB
ajfa-2641	53	6	specifications	specification	NOUN
ajfa-2641	53	7	which	which	PRON
ajfa-2641	53	8	allow	allow	VERB
ajfa-2641	53	9	the	the	DET
ajfa-2641	53	10	supplier	supplier	NOUN
ajfa-2641	53	11	to	to	PART
ajfa-2641	53	12	measure	measure	VERB
ajfa-2641	53	13	performance	performance	NOUN
ajfa-2641	53	14	and	and	CCONJ
ajfa-2641	53	15	customer	customer	NOUN
ajfa-2641	53	16	satisfaction	satisfaction	NOUN
ajfa-2641	53	17	.	.	PUNCT
ajfa-2641	54	1	individuals	individual	NOUN
ajfa-2641	54	2	and	and	CCONJ
ajfa-2641	54	3	teams	team	NOUN
ajfa-2641	54	4	need	need	VERB
ajfa-2641	54	5	to	to	PART
ajfa-2641	54	6	use	use	VERB
ajfa-2641	54	7	quality	quality	NOUN
ajfa-2641	54	8	tools	tool	NOUN
ajfa-2641	54	9	and	and	CCONJ
ajfa-2641	54	10	systems	system	NOUN
ajfa-2641	54	11	to	to	PART
ajfa-2641	54	12	facilitate	facilitate	VERB
ajfa-2641	54	13	measurement	measurement	NOUN
ajfa-2641	54	14	and	and	CCONJ
ajfa-2641	54	15	problem	problem	NOUN
ajfa-2641	54	16	solution	solution	NOUN
ajfa-2641	54	17	(	(	PUNCT
ajfa-2641	54	18	iii	iii	NOUN
ajfa-2641	54	19	)	)	PUNCT
ajfa-2641	54	20	asian	asian	ADJ
ajfa-2641	54	21	journal	journal	NOUN
ajfa-2641	54	22	of	of	ADP
ajfa-2641	54	23	finance	finance	PROPN
ajfa-2641	54	24	&	&	CCONJ
ajfa-2641	54	25	accounting	accounting	PROPN
ajfa-2641	54	26	issn	issn	PROPN
ajfa-2641	54	27	1946	1946	NUM
ajfa-2641	54	28	-	-	PUNCT
ajfa-2641	54	29	052x	052x	NOUN
ajfa-2641	54	30	2012	2012	NUM
ajfa-2641	54	31	,	,	PUNCT
ajfa-2641	54	32	vol	vol	NOUN
ajfa-2641	54	33	.	.	PROPN
ajfa-2641	55	1	4	4	NUM
ajfa-2641	55	2	,	,	PUNCT
ajfa-2641	55	3	no	no	INTJ
ajfa-2641	55	4	.	.	NOUN
ajfa-2641	55	5	2	2	NUM
ajfa-2641	55	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2641	55	7	366	366	NUM
ajfa-2641	55	8	management	management	NOUN
ajfa-2641	55	9	:	:	PUNCT
ajfa-2641	55	10	enabling	enable	VERB
ajfa-2641	55	11	conditions	condition	NOUN
ajfa-2641	55	12	for	for	ADP
ajfa-2641	55	13	total	total	ADJ
ajfa-2641	55	14	quality	quality	NOUN
ajfa-2641	55	15	.	.	PUNCT
ajfa-2641	56	1	tqm	tqm	PROPN
ajfa-2641	56	2	requires	require	VERB
ajfa-2641	56	3	leadership	leadership	NOUN
ajfa-2641	56	4	and	and	CCONJ
ajfa-2641	56	5	total	total	ADJ
ajfa-2641	56	6	commitment	commitment	NOUN
ajfa-2641	56	7	from	from	ADP
ajfa-2641	56	8	senior	senior	ADJ
ajfa-2641	56	9	management	management	NOUN
ajfa-2641	56	10	to	to	ADP
ajfa-2641	56	11	quality	quality	NOUN
ajfa-2641	56	12	goals	goal	NOUN
ajfa-2641	56	13	.	.	PUNCT
ajfa-2641	57	1	2.1	2.1	NUM
ajfa-2641	57	2	paradigm	paradigm	NOUN
ajfa-2641	57	3	shift	shift	NOUN
ajfa-2641	57	4	in	in	ADP
ajfa-2641	57	5	quality	quality	NOUN
ajfa-2641	57	6	management	management	NOUN
ajfa-2641	57	7	over	over	ADP
ajfa-2641	57	8	time	time	NOUN
ajfa-2641	57	9	total	total	ADJ
ajfa-2641	57	10	quality	quality	NOUN
ajfa-2641	57	11	management	management	NOUN
ajfa-2641	57	12	has	have	AUX
ajfa-2641	57	13	been	be	AUX
ajfa-2641	57	14	called	call	VERB
ajfa-2641	57	15	various	various	ADJ
ajfa-2641	57	16	names	name	NOUN
ajfa-2641	57	17	and	and	CCONJ
ajfa-2641	57	18	this	this	PRON
ajfa-2641	57	19	is	be	AUX
ajfa-2641	57	20	in	in	ADP
ajfa-2641	57	21	response	response	NOUN
ajfa-2641	57	22	to	to	PART
ajfa-2641	57	23	shift	shift	VERB
ajfa-2641	57	24	in	in	ADP
ajfa-2641	57	25	the	the	DET
ajfa-2641	57	26	model	model	NOUN
ajfa-2641	57	27	development	development	NOUN
ajfa-2641	57	28	.	.	PUNCT
ajfa-2641	58	1	it	it	PRON
ajfa-2641	58	2	is	be	AUX
ajfa-2641	58	3	known	know	VERB
ajfa-2641	58	4	as	as	ADP
ajfa-2641	58	5	continuous	continuous	ADJ
ajfa-2641	58	6	quality	quality	NOUN
ajfa-2641	58	7	improvement	improvement	NOUN
ajfa-2641	58	8	(	(	PUNCT
ajfa-2641	58	9	cqu	cqu	NOUN
ajfa-2641	58	10	)	)	PUNCT
ajfa-2641	58	11	;	;	PUNCT
ajfa-2641	59	1	statistical	statistical	ADJ
ajfa-2641	59	2	quality	quality	NOUN
ajfa-2641	59	3	control	control	NOUN
ajfa-2641	59	4	(	(	PUNCT
ajfa-2641	59	5	sqc	sqc	NOUN
ajfa-2641	59	6	)	)	PUNCT
ajfa-2641	59	7	;	;	PUNCT
ajfa-2641	59	8	total	total	ADJ
ajfa-2641	59	9	quality	quality	NOUN
ajfa-2641	59	10	control	control	NOUN
ajfa-2641	59	11	(	(	PUNCT
ajfa-2641	59	12	tqc	tqc	PROPN
ajfa-2641	59	13	)	)	PUNCT
ajfa-2641	59	14	,	,	PUNCT
ajfa-2641	59	15	etc	etc	X
ajfa-2641	59	16	.	.	X
ajfa-2641	59	17	each	each	PRON
ajfa-2641	59	18	of	of	ADP
ajfa-2641	59	19	these	these	DET
ajfa-2641	59	20	ideas	idea	NOUN
ajfa-2641	59	21	encompasses	encompass	VERB
ajfa-2641	59	22	the	the	DET
ajfa-2641	59	23	underlying	underlie	VERB
ajfa-2641	59	24	scheme	scheme	NOUN
ajfa-2641	59	25	of	of	ADP
ajfa-2641	59	26	productivity	productivity	NOUN
ajfa-2641	59	27	initiatives	initiative	NOUN
ajfa-2641	59	28	that	that	PRON
ajfa-2641	59	29	increase	increase	VERB
ajfa-2641	59	30	efficiency	efficiency	NOUN
ajfa-2641	59	31	and	and	CCONJ
ajfa-2641	59	32	profit	profit	NOUN
ajfa-2641	59	33	by	by	ADP
ajfa-2641	59	34	improving	improve	VERB
ajfa-2641	59	35	the	the	DET
ajfa-2641	59	36	product	product	NOUN
ajfa-2641	59	37	or	or	CCONJ
ajfa-2641	59	38	services	service	NOUN
ajfa-2641	59	39	(	(	PUNCT
ajfa-2641	59	40	cua	cua	PROPN
ajfa-2641	59	41	.	.	PROPN
ajfa-2641	59	42	,	,	PUNCT
ajfa-2641	59	43	mckone	mckone	NOUN
ajfa-2641	59	44	.	.	PUNCT
ajfa-2641	59	45	,	,	PUNCT
ajfa-2641	59	46	&	&	CCONJ
ajfa-2641	59	47	schroeder	schroeder	PROPN
ajfa-2641	59	48	,	,	PUNCT
ajfa-2641	59	49	2001	2001	NUM
ajfa-2641	59	50	)	)	PUNCT
ajfa-2641	59	51	.	.	PUNCT
ajfa-2641	60	1	pycraft	pycraft	NOUN
ajfa-2641	60	2	,	,	PUNCT
ajfa-2641	60	3	singh	singh	PROPN
ajfa-2641	60	4	&	&	CCONJ
ajfa-2641	60	5	phihlela	phihlela	PROPN
ajfa-2641	60	6	(	(	PUNCT
ajfa-2641	60	7	2000	2000	NUM
ajfa-2641	60	8	)	)	PUNCT
ajfa-2641	60	9	stated	state	VERB
ajfa-2641	60	10	that	that	SCONJ
ajfa-2641	60	11	quality	quality	NOUN
ajfa-2641	60	12	was	be	AUX
ajfa-2641	60	13	initially	initially	ADV
ajfa-2641	60	14	achieved	achieve	VERB
ajfa-2641	60	15	by	by	ADP
ajfa-2641	60	16	inspection	inspection	NOUN
ajfa-2641	60	17	and	and	CCONJ
ajfa-2641	60	18	screening	screen	VERB
ajfa-2641	60	19	out	out	ADP
ajfa-2641	60	20	defects	defect	NOUN
ajfa-2641	60	21	before	before	SCONJ
ajfa-2641	60	22	customers	customer	NOUN
ajfa-2641	60	23	noticed	notice	VERB
ajfa-2641	60	24	them	they	PRON
ajfa-2641	60	25	.	.	PUNCT
ajfa-2641	61	1	the	the	DET
ajfa-2641	61	2	quality	quality	NOUN
ajfa-2641	61	3	control	control	NOUN
ajfa-2641	61	4	concept	concept	NOUN
ajfa-2641	61	5	was	be	AUX
ajfa-2641	61	6	developed	develop	VERB
ajfa-2641	61	7	as	as	ADP
ajfa-2641	61	8	a	a	DET
ajfa-2641	61	9	more	more	ADV
ajfa-2641	61	10	systematic	systematic	ADJ
ajfa-2641	61	11	approach	approach	NOUN
ajfa-2641	61	12	not	not	PART
ajfa-2641	61	13	only	only	ADV
ajfa-2641	61	14	to	to	PART
ajfa-2641	61	15	detect	detect	VERB
ajfa-2641	61	16	defects	defect	NOUN
ajfa-2641	61	17	but	but	CCONJ
ajfa-2641	61	18	also	also	ADV
ajfa-2641	61	19	to	to	PART
ajfa-2641	61	20	solve	solve	VERB
ajfa-2641	61	21	quality	quality	NOUN
ajfa-2641	61	22	problems	problem	NOUN
ajfa-2641	61	23	.	.	PUNCT
ajfa-2641	62	1	assurance	assurance	NOUN
ajfa-2641	62	2	came	come	VERB
ajfa-2641	62	3	with	with	ADP
ajfa-2641	62	4	a	a	DET
ajfa-2641	62	5	wider	wide	ADJ
ajfa-2641	62	6	responsibility	responsibility	NOUN
ajfa-2641	62	7	for	for	ADP
ajfa-2641	62	8	quality	quality	NOUN
ajfa-2641	62	9	to	to	PART
ajfa-2641	62	10	include	include	VERB
ajfa-2641	62	11	functions	function	NOUN
ajfa-2641	62	12	other	other	ADJ
ajfa-2641	62	13	than	than	ADP
ajfa-2641	62	14	direct	direct	ADJ
ajfa-2641	62	15	operations	operation	NOUN
ajfa-2641	62	16	of	of	ADP
ajfa-2641	62	17	an	an	DET
ajfa-2641	62	18	institution	institution	NOUN
ajfa-2641	62	19	and	and	CCONJ
ajfa-2641	62	20	makes	make	VERB
ajfa-2641	62	21	increasing	increase	VERB
ajfa-2641	62	22	use	use	NOUN
ajfa-2641	62	23	of	of	ADP
ajfa-2641	62	24	more	more	ADV
ajfa-2641	62	25	sophisticated	sophisticated	ADJ
ajfa-2641	62	26	statistical	statistical	ADJ
ajfa-2641	62	27	quality	quality	NOUN
ajfa-2641	62	28	techniques	technique	NOUN
ajfa-2641	62	29	(	(	PUNCT
ajfa-2641	62	30	dale	dale	NOUN
ajfa-2641	62	31	,	,	PUNCT
ajfa-2641	62	32	2003	2003	NUM
ajfa-2641	62	33	)	)	PUNCT
ajfa-2641	62	34	.	.	PUNCT
ajfa-2641	63	1	the	the	DET
ajfa-2641	63	2	paradigm	paradigm	NOUN
ajfa-2641	63	3	shift	shift	NOUN
ajfa-2641	63	4	is	be	AUX
ajfa-2641	63	5	illustrated	illustrate	VERB
ajfa-2641	63	6	by	by	ADP
ajfa-2641	63	7	figure	figure	NOUN
ajfa-2641	63	8	1	1	NUM
ajfa-2641	63	9	below	below	ADV
ajfa-2641	63	10	:	:	PUNCT
ajfa-2641	63	11	figure	figure	NOUN
ajfa-2641	63	12	1	1	NUM
ajfa-2641	63	13	.	.	PUNCT
ajfa-2641	64	1	paradigm	paradigm	NOUN
ajfa-2641	64	2	shift	shift	NOUN
ajfa-2641	64	3	through	through	ADP
ajfa-2641	64	4	time	time	NOUN
ajfa-2641	64	5	source	source	NOUN
ajfa-2641	64	6	:	:	PUNCT
ajfa-2641	64	7	adapted	adapt	VERB
ajfa-2641	64	8	from	from	ADP
ajfa-2641	64	9	dale	dale	PROPN
ajfa-2641	64	10	(	(	PUNCT
ajfa-2641	64	11	2003	2003	NUM
ajfa-2641	64	12	)	)	PUNCT
ajfa-2641	64	13	and	and	CCONJ
ajfa-2641	64	14	pycraft	pycraft	NOUN
ajfa-2641	64	15	,	,	PUNCT
ajfa-2641	64	16	singh	singh	PROPN
ajfa-2641	64	17	&	&	CCONJ
ajfa-2641	64	18	phihlela	phihlela	PROPN
ajfa-2641	64	19	(	(	PUNCT
ajfa-2641	64	20	2000	2000	NUM
ajfa-2641	64	21	)	)	PUNCT
ajfa-2641	64	22	pycraft	pycraft	NOUN
ajfa-2641	64	23	,	,	PUNCT
ajfa-2641	64	24	et	et	PROPN
ajfa-2641	64	25	al	al	PROPN
ajfa-2641	64	26	(	(	PUNCT
ajfa-2641	64	27	2000	2000	NUM
ajfa-2641	64	28	)	)	PUNCT
ajfa-2641	64	29	stated	state	VERB
ajfa-2641	64	30	that	that	SCONJ
ajfa-2641	64	31	phase	phase	NOUN
ajfa-2641	64	32	3	3	NUM
ajfa-2641	64	33	involves	involve	VERB
ajfa-2641	64	34	meeting	meet	VERB
ajfa-2641	64	35	the	the	DET
ajfa-2641	64	36	clients	client	NOUN
ajfa-2641	64	37	’	’	PART
ajfa-2641	64	38	expectations	expectation	NOUN
ajfa-2641	64	39	,	,	PUNCT
ajfa-2641	64	40	improving	improve	VERB
ajfa-2641	64	41	all	all	DET
ajfa-2641	64	42	parts	part	NOUN
ajfa-2641	64	43	of	of	ADP
ajfa-2641	64	44	the	the	DET
ajfa-2641	64	45	institution	institution	NOUN
ajfa-2641	64	46	,	,	PUNCT
ajfa-2641	64	47	examining	examine	VERB
ajfa-2641	64	48	all	all	DET
ajfa-2641	64	49	costs	cost	NOUN
ajfa-2641	64	50	relating	relate	VERB
ajfa-2641	64	51	to	to	ADP
ajfa-2641	64	52	quality	quality	NOUN
ajfa-2641	64	53	,	,	PUNCT
ajfa-2641	64	54	developing	develop	VERB
ajfa-2641	64	55	systems	system	NOUN
ajfa-2641	64	56	and	and	CCONJ
ajfa-2641	64	57	phase	phase	NOUN
ajfa-2641	64	58	1	1	NUM
ajfa-2641	64	59	:	:	PUNCT
ajfa-2641	64	60	quality	quality	NOUN
ajfa-2641	64	61	of	of	ADP
ajfa-2641	64	62	product	product	NOUN
ajfa-2641	64	63	inspection	inspection	NOUN
ajfa-2641	64	64			NOUN
ajfa-2641	64	65	error	error	NOUN
ajfa-2641	64	66	detection	detection	NOUN
ajfa-2641	64	67	quality	quality	NOUN
ajfa-2641	64	68	control	control	NOUN
ajfa-2641	64	69			X
ajfa-2641	64	70	statistical	statistical	ADJ
ajfa-2641	64	71	methods	method	NOUN
ajfa-2641	64	72			NOUN
ajfa-2641	64	73	process	process	NOUN
ajfa-2641	64	74	performance	performance	NOUN
ajfa-2641	64	75	phase	phase	NOUN
ajfa-2641	64	76	2	2	NUM
ajfa-2641	64	77	:	:	PUNCT
ajfa-2641	64	78	quality	quality	NOUN
ajfa-2641	64	79	of	of	ADP
ajfa-2641	64	80	i	i	PRON
ajfa-2641	64	81	tit	tit	NOUN
ajfa-2641	64	82	ti	ti	NOUN
ajfa-2641	64	83	quality	quality	NOUN
ajfa-2641	64	84	assurance	assurance	NOUN
ajfa-2641	64	85			PART
ajfa-2641	64	86	quality	quality	NOUN
ajfa-2641	64	87	system	system	NOUN
ajfa-2641	64	88			PART
ajfa-2641	65	1	quality	quality	NOUN
ajfa-2641	65	2	costing	cost	VERB
ajfa-2641	65	3			NOUN
ajfa-2641	65	4	problem	problem	NOUN
ajfa-2641	65	5	solving	solve	VERB
ajfa-2641	65	6	total	total	ADJ
ajfa-2641	65	7	quality	quality	NOUN
ajfa-2641	65	8	management	management	NOUN
ajfa-2641	65	9			PART
ajfa-2641	65	10	whole	whole	ADJ
ajfa-2641	65	11	institution	institution	NOUN
ajfa-2641	65	12	involved	involve	VERB
ajfa-2641	65	13			PUNCT
ajfa-2641	65	14	quality	quality	NOUN
ajfa-2641	65	15	strategy	strategy	NOUN
ajfa-2641	65	16			X
ajfa-2641	65	17	team	team	NOUN
ajfa-2641	65	18	work	work	NOUN
ajfa-2641	65	19			PROPN
ajfa-2641	65	20	staff	staff	NOUN
ajfa-2641	65	21	empowerment	empowerment	NOUN
ajfa-2641	65	22	tqm	tqm	ADJ
ajfa-2641	65	23	phase	phase	NOUN
ajfa-2641	65	24	3	3	NUM
ajfa-2641	65	25	:	:	PUNCT
ajfa-2641	65	26	quality	quality	NOUN
ajfa-2641	65	27	of	of	ADP
ajfa-2641	65	28	life	life	NOUN
ajfa-2641	65	29	error	error	NOUN
ajfa-2641	65	30	/	/	SYM
ajfa-2641	65	31	defect	defect	NOUN
ajfa-2641	65	32	detection	detection	NOUN
ajfa-2641	65	33	asian	asian	ADJ
ajfa-2641	65	34	journal	journal	NOUN
ajfa-2641	65	35	of	of	ADP
ajfa-2641	65	36	finance	finance	PROPN
ajfa-2641	65	37	&	&	CCONJ
ajfa-2641	65	38	accounting	accounting	PROPN
ajfa-2641	65	39	issn	issn	PROPN
ajfa-2641	65	40	1946	1946	NUM
ajfa-2641	65	41	-	-	PUNCT
ajfa-2641	65	42	052x	052x	NOUN
ajfa-2641	65	43	2012	2012	NUM
ajfa-2641	65	44	,	,	PUNCT
ajfa-2641	65	45	vol	vol	NOUN
ajfa-2641	65	46	.	.	PROPN
ajfa-2641	65	47	4	4	NUM
ajfa-2641	65	48	,	,	PUNCT
ajfa-2641	65	49	no	no	INTJ
ajfa-2641	65	50	.	.	NOUN
ajfa-2641	65	51	2	2	NUM
ajfa-2641	65	52	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2641	65	53	367	367	NUM
ajfa-2641	65	54	procedures	procedure	NOUN
ajfa-2641	65	55	to	to	PART
ajfa-2641	65	56	support	support	VERB
ajfa-2641	65	57	quality	quality	NOUN
ajfa-2641	65	58	improvement	improvement	NOUN
ajfa-2641	65	59	and	and	CCONJ
ajfa-2641	65	60	developing	develop	VERB
ajfa-2641	65	61	a	a	DET
ajfa-2641	65	62	continuous	continuous	ADJ
ajfa-2641	65	63	process	process	NOUN
ajfa-2641	65	64	of	of	ADP
ajfa-2641	65	65	improvement	improvement	NOUN
ajfa-2641	65	66	2.2	2.2	NUM
ajfa-2641	65	67	dimensions	dimension	NOUN
ajfa-2641	65	68	of	of	ADP
ajfa-2641	65	69	service	service	NOUN
ajfa-2641	65	70	quality	quality	NOUN
ajfa-2641	65	71	a	a	DET
ajfa-2641	65	72	quality	quality	NOUN
ajfa-2641	65	73	standard	standard	NOUN
ajfa-2641	65	74	is	be	AUX
ajfa-2641	65	75	that	that	DET
ajfa-2641	65	76	level	level	NOUN
ajfa-2641	65	77	of	of	ADP
ajfa-2641	65	78	quality	quality	NOUN
ajfa-2641	65	79	which	which	PRON
ajfa-2641	65	80	defines	define	VERB
ajfa-2641	65	81	the	the	DET
ajfa-2641	65	82	boundary	boundary	NOUN
ajfa-2641	65	83	between	between	ADP
ajfa-2641	65	84	acceptable	acceptable	ADJ
ajfa-2641	65	85	and	and	CCONJ
ajfa-2641	65	86	unacceptable	unacceptable	ADJ
ajfa-2641	65	87	(	(	PUNCT
ajfa-2641	65	88	pycraft	pycraft	NOUN
ajfa-2641	65	89	et	et	PROPN
ajfa-2641	65	90	al	al	PROPN
ajfa-2641	65	91	.	.	PROPN
ajfa-2641	65	92	,	,	PUNCT
ajfa-2641	65	93	2000	2000	NUM
ajfa-2641	65	94	)	)	PUNCT
ajfa-2641	65	95	.	.	PUNCT
ajfa-2641	66	1	service	service	NOUN
ajfa-2641	66	2	standards	standard	NOUN
ajfa-2641	66	3	should	should	AUX
ajfa-2641	66	4	serve	serve	VERB
ajfa-2641	66	5	as	as	ADP
ajfa-2641	66	6	indicators	indicator	NOUN
ajfa-2641	66	7	of	of	ADP
ajfa-2641	66	8	performance	performance	NOUN
ajfa-2641	66	9	to	to	PART
ajfa-2641	66	10	determine	determine	VERB
ajfa-2641	66	11	whether	whether	SCONJ
ajfa-2641	66	12	the	the	DET
ajfa-2641	66	13	service	service	NOUN
ajfa-2641	66	14	is	be	AUX
ajfa-2641	66	15	meeting	meet	VERB
ajfa-2641	66	16	the	the	DET
ajfa-2641	66	17	customer	customer	NOUN
ajfa-2641	66	18	’s	’s	PART
ajfa-2641	66	19	expectations	expectation	NOUN
ajfa-2641	66	20	or	or	CCONJ
ajfa-2641	66	21	not	not	PART
ajfa-2641	66	22	(	(	PUNCT
ajfa-2641	66	23	evans	evans	PROPN
ajfa-2641	66	24	&	&	CCONJ
ajfa-2641	66	25	dean	dean	PROPN
ajfa-2641	66	26	(	(	PUNCT
ajfa-2641	66	27	2003	2003	NUM
ajfa-2641	66	28	)	)	PUNCT
ajfa-2641	66	29	.	.	PUNCT
ajfa-2641	67	1	service	service	NOUN
ajfa-2641	67	2	standards	standard	NOUN
ajfa-2641	67	3	and	and	CCONJ
ajfa-2641	67	4	feedback	feedback	NOUN
ajfa-2641	67	5	mechanism	mechanism	NOUN
ajfa-2641	67	6	should	should	AUX
ajfa-2641	67	7	be	be	AUX
ajfa-2641	67	8	established	establish	VERB
ajfa-2641	67	9	in	in	ADP
ajfa-2641	67	10	the	the	DET
ajfa-2641	67	11	entire	entire	ADJ
ajfa-2641	67	12	organization	organization	NOUN
ajfa-2641	67	13	to	to	PART
ajfa-2641	67	14	aid	aid	VERB
ajfa-2641	67	15	measurement	measurement	NOUN
ajfa-2641	67	16	and	and	CCONJ
ajfa-2641	67	17	reporting	reporting	NOUN
ajfa-2641	67	18	(	(	PUNCT
ajfa-2641	67	19	hansson	hansson	PROPN
ajfa-2641	67	20	,	,	PUNCT
ajfa-2641	67	21	(	(	PUNCT
ajfa-2641	67	22	2003	2003	NUM
ajfa-2641	67	23	)	)	PUNCT
ajfa-2641	67	24	.	.	PUNCT
ajfa-2641	68	1	zeithaml	zeithaml	PROPN
ajfa-2641	68	2	and	and	CCONJ
ajfa-2641	68	3	bitner	bitner	NOUN
ajfa-2641	68	4	(	(	PUNCT
ajfa-2641	68	5	1996	1996	NUM
ajfa-2641	68	6	)	)	PUNCT
ajfa-2641	68	7	noted	note	VERB
ajfa-2641	68	8	that	that	SCONJ
ajfa-2641	68	9	understanding	understand	VERB
ajfa-2641	68	10	the	the	DET
ajfa-2641	68	11	dimensions	dimension	NOUN
ajfa-2641	68	12	will	will	AUX
ajfa-2641	68	13	help	help	VERB
ajfa-2641	68	14	smps	smps	VERB
ajfa-2641	68	15	both	both	PRON
ajfa-2641	68	16	to	to	PART
ajfa-2641	68	17	appreciate	appreciate	VERB
ajfa-2641	68	18	clients	client	NOUN
ajfa-2641	68	19	’	'	PUNCT
ajfa-2641	68	20	needs	need	NOUN
ajfa-2641	68	21	and	and	CCONJ
ajfa-2641	68	22	also	also	ADV
ajfa-2641	68	23	to	to	PART
ajfa-2641	68	24	provide	provide	VERB
ajfa-2641	68	25	acceptable	acceptable	ADJ
ajfa-2641	68	26	standard	standard	NOUN
ajfa-2641	68	27	of	of	ADP
ajfa-2641	68	28	service	service	NOUN
ajfa-2641	68	29	.	.	PUNCT
ajfa-2641	69	1	the	the	DET
ajfa-2641	69	2	five	five	NUM
ajfa-2641	69	3	broad	broad	ADJ
ajfa-2641	69	4	dimensions	dimension	NOUN
ajfa-2641	69	5	are	be	AUX
ajfa-2641	69	6	shown	show	VERB
ajfa-2641	69	7	in	in	ADP
ajfa-2641	69	8	table	table	NOUN
ajfa-2641	69	9	1	1	NUM
ajfa-2641	69	10	below	below	ADV
ajfa-2641	69	11	:	:	PUNCT
ajfa-2641	69	12	table	table	NOUN
ajfa-2641	69	13	1	1	NUM
ajfa-2641	69	14	.	.	NUM
ajfa-2641	69	15	five	five	NUM
ajfa-2641	69	16	broad	broad	ADJ
ajfa-2641	69	17	dimensions	dimension	NOUN
ajfa-2641	69	18	of	of	ADP
ajfa-2641	69	19	service	service	NOUN
ajfa-2641	69	20	quality	quality	NOUN
ajfa-2641	69	21	dimension	dimension	NOUN
ajfa-2641	69	22	definitions	definition	NOUN
ajfa-2641	69	23	application	application	NOUN
ajfa-2641	69	24	to	to	ADP
ajfa-2641	69	25	smps	smps	PROPN
ajfa-2641	69	26	service	service	NOUN
ajfa-2641	69	27	delivery	delivery	NOUN
ajfa-2641	69	28	tangibility	tangibility	NOUN
ajfa-2641	69	29	appearance	appearance	NOUN
ajfa-2641	69	30	of	of	ADP
ajfa-2641	69	31	physical	physical	ADJ
ajfa-2641	69	32	facilities	facility	NOUN
ajfa-2641	69	33	,	,	PUNCT
ajfa-2641	69	34	equipment	equipment	NOUN
ajfa-2641	69	35	,	,	PUNCT
ajfa-2641	69	36	personnel	personnel	NOUN
ajfa-2641	69	37	and	and	CCONJ
ajfa-2641	69	38	writing	write	VERB
ajfa-2641	69	39	materials	material	NOUN
ajfa-2641	69	40	this	this	PRON
ajfa-2641	69	41	enables	enable	VERB
ajfa-2641	69	42	smps	smp	NOUN
ajfa-2641	69	43	clients	client	NOUN
ajfa-2641	69	44	to	to	PART
ajfa-2641	69	45	make	make	VERB
ajfa-2641	69	46	inferences	inference	NOUN
ajfa-2641	69	47	about	about	ADP
ajfa-2641	69	48	the	the	DET
ajfa-2641	69	49	service	service	NOUN
ajfa-2641	69	50	quality	quality	NOUN
ajfa-2641	69	51	based	base	VERB
ajfa-2641	69	52	on	on	ADP
ajfa-2641	69	53	the	the	DET
ajfa-2641	69	54	firm	firm	NOUN
ajfa-2641	69	55	’s	’s	PART
ajfa-2641	69	56	tangibles	tangible	NOUN
ajfa-2641	69	57	such	such	ADJ
ajfa-2641	69	58	as	as	ADP
ajfa-2641	69	59	office	office	NOUN
ajfa-2641	69	60	buildings	building	NOUN
ajfa-2641	69	61	and	and	CCONJ
ajfa-2641	69	62	layout	layout	NOUN
ajfa-2641	69	63	,	,	PUNCT
ajfa-2641	69	64	letterhead	letterhead	VERB
ajfa-2641	69	65	paper	paper	NOUN
ajfa-2641	69	66	and	and	CCONJ
ajfa-2641	69	67	staff	staff	NOUN
ajfa-2641	69	68	outlook	outlook	NOUN
ajfa-2641	69	69	(	(	PUNCT
ajfa-2641	69	70	jamal	jamal	PROPN
ajfa-2641	69	71	&	&	CCONJ
ajfa-2641	69	72	naser	naser	PROPN
ajfa-2641	69	73	,	,	PUNCT
ajfa-2641	69	74	2002	2002	NUM
ajfa-2641	69	75	)	)	PUNCT
ajfa-2641	69	76	.	.	PUNCT
ajfa-2641	70	1	reliability	reliability	NOUN
ajfa-2641	70	2	ability	ability	NOUN
ajfa-2641	70	3	to	to	PART
ajfa-2641	70	4	deliver	deliver	VERB
ajfa-2641	70	5	all	all	DET
ajfa-2641	70	6	service	service	NOUN
ajfa-2641	70	7	promises	promise	NOUN
ajfa-2641	70	8	dependably	dependably	ADV
ajfa-2641	70	9	and	and	CCONJ
ajfa-2641	70	10	accurately	accurately	ADV
ajfa-2641	70	11	.	.	PUNCT
ajfa-2641	71	1	reliability	reliability	NOUN
ajfa-2641	71	2	occurs	occur	VERB
ajfa-2641	71	3	when	when	SCONJ
ajfa-2641	71	4	smps	smps	PROPN
ajfa-2641	71	5	keeps	keep	VERB
ajfa-2641	71	6	every	every	DET
ajfa-2641	71	7	promise	promise	NOUN
ajfa-2641	71	8	made	make	VERB
ajfa-2641	71	9	to	to	ADP
ajfa-2641	71	10	the	the	DET
ajfa-2641	71	11	clients	client	NOUN
ajfa-2641	71	12	.	.	PUNCT
ajfa-2641	72	1	it	it	PRON
ajfa-2641	72	2	should	should	AUX
ajfa-2641	72	3	under	under	ADP
ajfa-2641	72	4	promise	promise	NOUN
ajfa-2641	72	5	and	and	CCONJ
ajfa-2641	72	6	over	over	ADP
ajfa-2641	72	7	perform	perform	VERB
ajfa-2641	72	8	responsive	responsive	ADJ
ajfa-2641	72	9	ness	ness	ADJ
ajfa-2641	72	10	willingness	willingness	NOUN
ajfa-2641	72	11	to	to	PART
ajfa-2641	72	12	provide	provide	VERB
ajfa-2641	72	13	prompt	prompt	ADJ
ajfa-2641	72	14	service	service	NOUN
ajfa-2641	72	15	and	and	CCONJ
ajfa-2641	72	16	help	help	VERB
ajfa-2641	72	17	clients	client	NOUN
ajfa-2641	72	18	.	.	PUNCT
ajfa-2641	73	1	this	this	PRON
ajfa-2641	73	2	helps	help	VERB
ajfa-2641	73	3	smps	smp	VERB
ajfa-2641	73	4	to	to	PART
ajfa-2641	73	5	resolve	resolve	VERB
ajfa-2641	73	6	client	client	NOUN
ajfa-2641	73	7	’s	’s	PART
ajfa-2641	73	8	problems	problem	NOUN
ajfa-2641	73	9	as	as	ADV
ajfa-2641	73	10	quick	quick	ADJ
ajfa-2641	73	11	as	as	ADP
ajfa-2641	73	12	possible	possible	ADJ
ajfa-2641	73	13	and	and	CCONJ
ajfa-2641	73	14	avoid	avoid	VERB
ajfa-2641	73	15	dissatisfaction	dissatisfaction	NOUN
ajfa-2641	73	16	.	.	PUNCT
ajfa-2641	74	1	assurance	assurance	NOUN
ajfa-2641	74	2	employees	employee	NOUN
ajfa-2641	74	3	’	’	PART
ajfa-2641	74	4	knowledge	knowledge	NOUN
ajfa-2641	74	5	,	,	PUNCT
ajfa-2641	74	6	courtesy	courtesy	NOUN
ajfa-2641	74	7	and	and	CCONJ
ajfa-2641	74	8	ability	ability	NOUN
ajfa-2641	74	9	to	to	PART
ajfa-2641	74	10	inspire	inspire	VERB
ajfa-2641	74	11	trust	trust	NOUN
ajfa-2641	74	12	and	and	CCONJ
ajfa-2641	74	13	confidence	confidence	NOUN
ajfa-2641	74	14	this	this	PRON
ajfa-2641	74	15	enables	enable	VERB
ajfa-2641	74	16	smps	smps	ADJ
ajfa-2641	74	17	reports	report	NOUN
ajfa-2641	74	18	to	to	PART
ajfa-2641	74	19	be	be	AUX
ajfa-2641	74	20	made	make	VERB
ajfa-2641	74	21	without	without	ADP
ajfa-2641	74	22	mistakes	mistake	NOUN
ajfa-2641	74	23	,	,	PUNCT
ajfa-2641	74	24	behaves	behave	VERB
ajfa-2641	74	25	pleasantly	pleasantly	ADV
ajfa-2641	74	26	and	and	CCONJ
ajfa-2641	74	27	politely	politely	ADV
ajfa-2641	74	28	and	and	CCONJ
ajfa-2641	74	29	makes	make	VERB
ajfa-2641	74	30	clients	client	NOUN
ajfa-2641	74	31	feels	feel	VERB
ajfa-2641	74	32	like	like	ADP
ajfa-2641	74	33	a	a	DET
ajfa-2641	74	34	king	king	NOUN
ajfa-2641	74	35	.	.	PUNCT
ajfa-2641	75	1	empathy	empathy	PROPN
ajfa-2641	75	2	caring	care	VERB
ajfa-2641	75	3	,	,	PUNCT
ajfa-2641	75	4	easy	easy	ADJ
ajfa-2641	75	5	access	access	NOUN
ajfa-2641	75	6	,	,	PUNCT
ajfa-2641	75	7	good	good	ADJ
ajfa-2641	75	8	communication	communication	NOUN
ajfa-2641	75	9	,	,	PUNCT
ajfa-2641	75	10	understanding	understanding	NOUN
ajfa-2641	75	11	and	and	CCONJ
ajfa-2641	75	12	individualized	individualized	ADJ
ajfa-2641	75	13	attention	attention	NOUN
ajfa-2641	75	14	to	to	ADP
ajfa-2641	75	15	customers	customer	NOUN
ajfa-2641	75	16	.	.	PUNCT
ajfa-2641	76	1	empathy	empathy	NOUN
ajfa-2641	76	2	enables	enable	VERB
ajfa-2641	76	3	clients	client	NOUN
ajfa-2641	76	4	to	to	PART
ajfa-2641	76	5	deal	deal	VERB
ajfa-2641	76	6	with	with	ADP
ajfa-2641	76	7	the	the	DET
ajfa-2641	76	8	smp	smp	NOUN
ajfa-2641	76	9	more	more	ADV
ajfa-2641	76	10	easily	easily	ADV
ajfa-2641	76	11	(	(	PUNCT
ajfa-2641	76	12	levesque	levesque	PROPN
ajfa-2641	76	13	&	&	CCONJ
ajfa-2641	76	14	mcdougall	mcdougall	PROPN
ajfa-2641	76	15	,	,	PUNCT
ajfa-2641	76	16	1996	1996	NUM
ajfa-2641	76	17	)	)	PUNCT
ajfa-2641	76	18	.	.	PUNCT
ajfa-2641	77	1	communication	communication	NOUN
ajfa-2641	77	2	enables	enable	VERB
ajfa-2641	77	3	clients	client	NOUN
ajfa-2641	77	4	’	'	PUNCT
ajfa-2641	77	5	complaint	complaint	NOUN
ajfa-2641	77	6	to	to	PART
ajfa-2641	77	7	be	be	AUX
ajfa-2641	77	8	addressed	address	VERB
ajfa-2641	77	9	through	through	ADP
ajfa-2641	77	10	proper	proper	ADJ
ajfa-2641	77	11	channels	channel	NOUN
ajfa-2641	77	12	.	.	PUNCT
ajfa-2641	78	1	source	source	NOUN
ajfa-2641	78	2	:	:	PUNCT
ajfa-2641	78	3	zeithaml	zeithaml	PROPN
ajfa-2641	78	4	et	et	PROPN
ajfa-2641	78	5	al	al	PROPN
ajfa-2641	78	6	.	.	PROPN
ajfa-2641	78	7	(	(	PUNCT
ajfa-2641	78	8	1996	1996	NUM
ajfa-2641	78	9	)	)	PUNCT
ajfa-2641	78	10	recently	recently	ADV
ajfa-2641	78	11	,	,	PUNCT
ajfa-2641	78	12	quality	quality	NOUN
ajfa-2641	78	13	management	management	NOUN
ajfa-2641	78	14	emphasizes	emphasize	VERB
ajfa-2641	78	15	the	the	DET
ajfa-2641	78	16	concept	concept	NOUN
ajfa-2641	78	17	of	of	ADP
ajfa-2641	78	18	zero	zero	NUM
ajfa-2641	78	19	defects	defect	NOUN
ajfa-2641	78	20	(	(	PUNCT
ajfa-2641	78	21	error	error	NOUN
ajfa-2641	78	22	-	-	PUNCT
ajfa-2641	78	23	free	free	ADJ
ajfa-2641	78	24	work	work	NOUN
ajfa-2641	78	25	)	)	PUNCT
ajfa-2641	78	26	and	and	CCONJ
ajfa-2641	78	27	has	have	AUX
ajfa-2641	78	28	become	become	VERB
ajfa-2641	78	29	popular	popular	ADJ
ajfa-2641	78	30	as	as	SCONJ
ajfa-2641	78	31	management	management	NOUN
ajfa-2641	78	32	pursues	pursue	VERB
ajfa-2641	78	33	the	the	DET
ajfa-2641	78	34	climate	climate	NOUN
ajfa-2641	78	35	.	.	PUNCT
ajfa-2641	79	1	all	all	DET
ajfa-2641	79	2	members	member	NOUN
ajfa-2641	79	3	of	of	ADP
ajfa-2641	79	4	staff	staff	NOUN
ajfa-2641	79	5	in	in	ADP
ajfa-2641	79	6	the	the	DET
ajfa-2641	79	7	organization	organization	NOUN
ajfa-2641	79	8	are	be	AUX
ajfa-2641	79	9	encouraged	encourage	VERB
ajfa-2641	79	10	to	to	PART
ajfa-2641	79	11	dedicate	dedicate	VERB
ajfa-2641	79	12	themselves	themselves	PRON
ajfa-2641	79	13	to	to	ADP
ajfa-2641	79	14	the	the	DET
ajfa-2641	79	15	idea	idea	NOUN
ajfa-2641	79	16	in	in	ADP
ajfa-2641	79	17	service	service	NOUN
ajfa-2641	79	18	rendition	rendition	NOUN
ajfa-2641	79	19	(	(	PUNCT
ajfa-2641	79	20	vroman	vroman	NOUN
ajfa-2641	79	21	&	&	CCONJ
ajfa-2641	79	22	luchsinger	luchsinger	PROPN
ajfa-2641	79	23	1994	1994	NUM
ajfa-2641	79	24	)	)	PUNCT
ajfa-2641	79	25	.	.	PUNCT
ajfa-2641	80	1	mani	mani	PROPN
ajfa-2641	80	2	.	.	PUNCT
ajfa-2641	80	3	,	,	PUNCT
ajfa-2641	80	4	putterill	putterill	PROPN
ajfa-2641	80	5	.	.	PUNCT
ajfa-2641	80	6	,	,	PUNCT
ajfa-2641	80	7	&	&	CCONJ
ajfa-2641	80	8	sluti	sluti	PROPN
ajfa-2641	80	9	(	(	PUNCT
ajfa-2641	80	10	1994	1994	NUM
ajfa-2641	80	11	)	)	PUNCT
ajfa-2641	80	12	considers	consider	VERB
ajfa-2641	80	13	service	service	NOUN
ajfa-2641	80	14	to	to	PART
ajfa-2641	80	15	be	be	AUX
ajfa-2641	80	16	a	a	DET
ajfa-2641	80	17	process	process	NOUN
ajfa-2641	80	18	that	that	PRON
ajfa-2641	80	19	goes	go	VERB
ajfa-2641	80	20	through	through	ADP
ajfa-2641	80	21	various	various	ADJ
ajfa-2641	80	22	stages	stage	NOUN
ajfa-2641	80	23	and	and	CCONJ
ajfa-2641	80	24	in	in	ADP
ajfa-2641	80	25	each	each	DET
ajfa-2641	80	26	stage	stage	NOUN
ajfa-2641	80	27	,	,	PUNCT
ajfa-2641	80	28	certain	certain	ADJ
ajfa-2641	80	29	inputs	input	NOUN
ajfa-2641	80	30	are	be	AUX
ajfa-2641	80	31	required	require	VERB
ajfa-2641	80	32	from	from	ADP
ajfa-2641	80	33	the	the	DET
ajfa-2641	80	34	service	service	NOUN
ajfa-2641	80	35	provider	provider	NOUN
ajfa-2641	80	36	.	.	PUNCT
ajfa-2641	81	1	if	if	SCONJ
ajfa-2641	81	2	the	the	DET
ajfa-2641	81	3	quality	quality	NOUN
ajfa-2641	81	4	of	of	ADP
ajfa-2641	81	5	the	the	DET
ajfa-2641	81	6	service	service	NOUN
ajfa-2641	81	7	is	be	AUX
ajfa-2641	81	8	inferior	inferior	ADJ
ajfa-2641	81	9	at	at	ADP
ajfa-2641	81	10	any	any	DET
ajfa-2641	81	11	stage	stage	NOUN
ajfa-2641	81	12	,	,	PUNCT
ajfa-2641	81	13	it	it	PRON
ajfa-2641	81	14	will	will	AUX
ajfa-2641	81	15	result	result	VERB
ajfa-2641	81	16	in	in	ADP
ajfa-2641	81	17	the	the	DET
ajfa-2641	81	18	end	end	NOUN
ajfa-2641	81	19	product	product	NOUN
ajfa-2641	81	20	that	that	PRON
ajfa-2641	81	21	will	will	AUX
ajfa-2641	81	22	not	not	PART
ajfa-2641	81	23	meeting	meet	VERB
ajfa-2641	81	24	the	the	DET
ajfa-2641	81	25	clients	client	NOUN
ajfa-2641	81	26	’	’	PART
ajfa-2641	81	27	expectations	expectation	NOUN
ajfa-2641	81	28	.	.	PUNCT
ajfa-2641	82	1	in	in	ADP
ajfa-2641	82	2	audit	audit	NOUN
ajfa-2641	82	3	service	service	NOUN
ajfa-2641	82	4	cycle	cycle	NOUN
ajfa-2641	82	5	,	,	PUNCT
ajfa-2641	82	6	quality	quality	NOUN
ajfa-2641	82	7	testing	testing	NOUN
ajfa-2641	82	8	must	must	AUX
ajfa-2641	82	9	be	be	AUX
ajfa-2641	82	10	performed	perform	VERB
ajfa-2641	82	11	at	at	ADP
ajfa-2641	82	12	each	each	DET
ajfa-2641	82	13	input	input	NOUN
ajfa-2641	82	14	point	point	NOUN
ajfa-2641	82	15	such	such	ADJ
ajfa-2641	82	16	proper	proper	ADJ
ajfa-2641	82	17	plan	plan	NOUN
ajfa-2641	82	18	,	,	PUNCT
ajfa-2641	82	19	designing	design	VERB
ajfa-2641	82	20	good	good	ADJ
ajfa-2641	82	21	audit	audit	NOUN
ajfa-2641	82	22	program	program	NOUN
ajfa-2641	82	23	,	,	PUNCT
ajfa-2641	82	24	good	good	ADJ
ajfa-2641	82	25	record	record	NOUN
ajfa-2641	82	26	keeping	keeping	NOUN
ajfa-2641	82	27	and	and	CCONJ
ajfa-2641	82	28	extensive	extensive	ADJ
ajfa-2641	82	29	review	review	NOUN
ajfa-2641	82	30	of	of	ADP
ajfa-2641	82	31	audit	audit	NOUN
ajfa-2641	82	32	working	working	NOUN
ajfa-2641	82	33	papers	paper	NOUN
ajfa-2641	82	34	as	as	SCONJ
ajfa-2641	82	35	once	once	ADV
ajfa-2641	82	36	delivered	deliver	VERB
ajfa-2641	82	37	,	,	PUNCT
ajfa-2641	82	38	the	the	DET
ajfa-2641	82	39	service	service	NOUN
ajfa-2641	82	40	can	can	AUX
ajfa-2641	82	41	not	not	PART
ajfa-2641	82	42	be	be	AUX
ajfa-2641	82	43	recalled	recall	VERB
ajfa-2641	82	44	as	as	ADP
ajfa-2641	82	45	in	in	ADP
ajfa-2641	82	46	asian	asian	ADJ
ajfa-2641	82	47	journal	journal	NOUN
ajfa-2641	82	48	of	of	ADP
ajfa-2641	82	49	finance	finance	PROPN
ajfa-2641	82	50	&	&	CCONJ
ajfa-2641	82	51	accounting	accounting	PROPN
ajfa-2641	82	52	issn	issn	PROPN
ajfa-2641	82	53	1946	1946	NUM
ajfa-2641	82	54	-	-	PUNCT
ajfa-2641	82	55	052x	052x	NOUN
ajfa-2641	82	56	2012	2012	NUM
ajfa-2641	82	57	,	,	PUNCT
ajfa-2641	82	58	vol	vol	NOUN
ajfa-2641	82	59	.	.	PROPN
ajfa-2641	82	60	4	4	NUM
ajfa-2641	82	61	,	,	PUNCT
ajfa-2641	82	62	no	no	INTJ
ajfa-2641	82	63	.	.	NOUN
ajfa-2641	82	64	2	2	NUM
ajfa-2641	82	65	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2641	82	66	368	368	NUM
ajfa-2641	82	67	the	the	DET
ajfa-2641	82	68	case	case	NOUN
ajfa-2641	82	69	of	of	ADP
ajfa-2641	82	70	a	a	DET
ajfa-2641	82	71	tangible	tangible	ADJ
ajfa-2641	82	72	product	product	NOUN
ajfa-2641	82	73	.	.	PUNCT
ajfa-2641	83	1	chang	chang	PROPN
ajfa-2641	83	2	.	.	PROPN
ajfa-2641	83	3	,	,	PUNCT
ajfa-2641	83	4	lin	lin	PROPN
ajfa-2641	83	5	.	.	PROPN
ajfa-2641	83	6	,	,	PUNCT
ajfa-2641	83	7	yang	yang	PROPN
ajfa-2641	83	8	.	.	PROPN
ajfa-2641	83	9	,	,	PUNCT
ajfa-2641	83	10	&	&	CCONJ
ajfa-2641	83	11	sheu	sheu	PROPN
ajfa-2641	83	12	,	,	PUNCT
ajfa-2641	83	13	(	(	PUNCT
ajfa-2641	83	14	2003).stated	2003).state	VERB
ajfa-2641	83	15	that	that	SCONJ
ajfa-2641	83	16	each	each	DET
ajfa-2641	83	17	institution	institution	NOUN
ajfa-2641	83	18	that	that	PRON
ajfa-2641	83	19	renders	render	VERB
ajfa-2641	83	20	services	service	NOUN
ajfa-2641	83	21	must	must	AUX
ajfa-2641	83	22	have	have	VERB
ajfa-2641	83	23	a	a	DET
ajfa-2641	83	24	service	service	NOUN
ajfa-2641	83	25	strategy	strategy	NOUN
ajfa-2641	83	26	which	which	PRON
ajfa-2641	83	27	outlines	outline	VERB
ajfa-2641	83	28	focus	focus	NOUN
ajfa-2641	83	29	point	point	NOUN
ajfa-2641	83	30	for	for	ADP
ajfa-2641	83	31	all	all	DET
ajfa-2641	83	32	staff	staff	NOUN
ajfa-2641	83	33	,	,	PUNCT
ajfa-2641	83	34	departments	department	NOUN
ajfa-2641	83	35	and	and	CCONJ
ajfa-2641	83	36	management	management	NOUN
ajfa-2641	83	37	to	to	PART
ajfa-2641	83	38	direct	direct	VERB
ajfa-2641	83	39	the	the	DET
ajfa-2641	83	40	entire	entire	ADJ
ajfa-2641	83	41	efforts	effort	NOUN
ajfa-2641	83	42	.	.	PUNCT
ajfa-2641	84	1	the	the	DET
ajfa-2641	84	2	management	management	NOUN
ajfa-2641	84	3	should	should	AUX
ajfa-2641	84	4	see	see	VERB
ajfa-2641	84	5	quality	quality	NOUN
ajfa-2641	84	6	from	from	ADP
ajfa-2641	84	7	organizational	organizational	ADJ
ajfa-2641	84	8	point	point	NOUN
ajfa-2641	84	9	of	of	ADP
ajfa-2641	84	10	view	view	NOUN
ajfa-2641	84	11	and	and	CCONJ
ajfa-2641	84	12	each	each	DET
ajfa-2641	84	13	department	department	NOUN
ajfa-2641	84	14	/	/	SYM
ajfa-2641	84	15	unit	unit	NOUN
ajfa-2641	84	16	within	within	ADP
ajfa-2641	84	17	the	the	DET
ajfa-2641	84	18	organization	organization	NOUN
ajfa-2641	84	19	need	need	VERB
ajfa-2641	84	20	to	to	PART
ajfa-2641	84	21	adopt	adopt	VERB
ajfa-2641	84	22	the	the	DET
ajfa-2641	84	23	same	same	ADJ
ajfa-2641	84	24	strategy	strategy	NOUN
ajfa-2641	84	25	to	to	PART
ajfa-2641	84	26	serve	serve	VERB
ajfa-2641	84	27	the	the	DET
ajfa-2641	84	28	clients	client	NOUN
ajfa-2641	84	29	with	with	ADP
ajfa-2641	84	30	excellent	excellent	ADJ
ajfa-2641	84	31	quality	quality	NOUN
ajfa-2641	84	32	at	at	ADP
ajfa-2641	84	33	lower	low	ADJ
ajfa-2641	84	34	cost	cost	NOUN
ajfa-2641	84	35	,	,	PUNCT
ajfa-2641	84	36	quicker	quick	ADJ
ajfa-2641	84	37	response	response	NOUN
ajfa-2641	84	38	time	time	NOUN
ajfa-2641	84	39	with	with	ADP
ajfa-2641	84	40	greater	great	ADJ
ajfa-2641	84	41	flexibility	flexibility	NOUN
ajfa-2641	84	42	(	(	PUNCT
ajfa-2641	84	43	schonberger	schonberger	NOUN
ajfa-2641	84	44	1990	1990	NUM
ajfa-2641	84	45	)	)	PUNCT
ajfa-2641	84	46	.	.	PUNCT
ajfa-2641	85	1	this	this	PRON
ajfa-2641	85	2	will	will	AUX
ajfa-2641	85	3	be	be	AUX
ajfa-2641	85	4	made	make	VERB
ajfa-2641	85	5	easy	easy	ADJ
ajfa-2641	85	6	by	by	ADP
ajfa-2641	85	7	adopting	adopt	VERB
ajfa-2641	85	8	the	the	DET
ajfa-2641	85	9	above	above	ADJ
ajfa-2641	85	10	five	five	NUM
ajfa-2641	85	11	broad	broad	ADJ
ajfa-2641	85	12	dimensions	dimension	NOUN
ajfa-2641	85	13	of	of	ADP
ajfa-2641	85	14	service	service	NOUN
ajfa-2641	85	15	quality	quality	NOUN
ajfa-2641	85	16	.	.	PUNCT
ajfa-2641	86	1	2.3	2.3	NUM
ajfa-2641	86	2	small	small	ADJ
ajfa-2641	86	3	and	and	CCONJ
ajfa-2641	86	4	medium	medium	ADJ
ajfa-2641	86	5	practice	practice	NOUN
ajfa-2641	86	6	(	(	PUNCT
ajfa-2641	86	7	smp	smp	NOUN
ajfa-2641	86	8	)	)	PUNCT
ajfa-2641	86	9	in	in	ADP
ajfa-2641	86	10	nigeria	nigeria	PROPN
ajfa-2641	86	11	and	and	CCONJ
ajfa-2641	86	12	total	total	ADJ
ajfa-2641	86	13	quality	quality	NOUN
ajfa-2641	86	14	management	management	NOUN
ajfa-2641	86	15	there	there	PRON
ajfa-2641	86	16	is	be	VERB
ajfa-2641	86	17	no	no	DET
ajfa-2641	86	18	clear	clear	ADJ
ajfa-2641	86	19	acceptable	acceptable	ADJ
ajfa-2641	86	20	definition	definition	NOUN
ajfa-2641	86	21	of	of	ADP
ajfa-2641	86	22	smp	smp	NOUN
ajfa-2641	86	23	as	as	ADP
ajfa-2641	86	24	at	at	ADP
ajfa-2641	86	25	now	now	ADV
ajfa-2641	86	26	.	.	PUNCT
ajfa-2641	87	1	the	the	DET
ajfa-2641	87	2	international	international	PROPN
ajfa-2641	87	3	federation	federation	PROPN
ajfa-2641	87	4	of	of	ADP
ajfa-2641	87	5	accountants	accountant	NOUN
ajfa-2641	87	6	(	(	PUNCT
ajfa-2641	87	7	ifac	ifac	NOUN
ajfa-2641	87	8	)	)	PUNCT
ajfa-2641	87	9	defines	define	VERB
ajfa-2641	87	10	such	such	ADJ
ajfa-2641	87	11	firm	firm	NOUN
ajfa-2641	87	12	as	as	ADP
ajfa-2641	87	13	an	an	DET
ajfa-2641	87	14	accounting	accounting	NOUN
ajfa-2641	87	15	practice	practice	NOUN
ajfa-2641	87	16	(	(	PUNCT
ajfa-2641	87	17	audit	audit	NOUN
ajfa-2641	87	18	firm	firm	NOUN
ajfa-2641	87	19	)	)	PUNCT
ajfa-2641	87	20	whose	whose	DET
ajfa-2641	87	21	clients	client	NOUN
ajfa-2641	87	22	are	be	AUX
ajfa-2641	87	23	mostly	mostly	ADV
ajfa-2641	87	24	smes	sme	NOUN
ajfa-2641	87	25	,	,	PUNCT
ajfa-2641	87	26	which	which	PRON
ajfa-2641	87	27	depends	depend	VERB
ajfa-2641	87	28	on	on	ADP
ajfa-2641	87	29	external	external	ADJ
ajfa-2641	87	30	sources	source	NOUN
ajfa-2641	87	31	to	to	PART
ajfa-2641	87	32	supplement	supplement	VERB
ajfa-2641	87	33	limited	limited	ADJ
ajfa-2641	87	34	in	in	ADP
ajfa-2641	87	35	-	-	PUNCT
ajfa-2641	87	36	house	house	NOUN
ajfa-2641	87	37	technical	technical	ADJ
ajfa-2641	87	38	resources	resource	NOUN
ajfa-2641	87	39	and	and	CCONJ
ajfa-2641	87	40	hold	hold	VERB
ajfa-2641	87	41	a	a	DET
ajfa-2641	87	42	limited	limited	ADJ
ajfa-2641	87	43	number	number	NOUN
ajfa-2641	87	44	of	of	ADP
ajfa-2641	87	45	professional	professional	ADJ
ajfa-2641	87	46	staff	staff	NOUN
ajfa-2641	87	47	(	(	PUNCT
ajfa-2641	87	48	ifac	ifac	NOUN
ajfa-2641	87	49	2010	2010	NUM
ajfa-2641	87	50	)	)	PUNCT
ajfa-2641	87	51	.	.	PUNCT
ajfa-2641	88	1	linking	link	VERB
ajfa-2641	88	2	smp	smp	NOUN
ajfa-2641	88	3	to	to	ADP
ajfa-2641	88	4	smes	smes	PROPN
ajfa-2641	88	5	loaded	load	VERB
ajfa-2641	88	6	the	the	DET
ajfa-2641	88	7	definition	definition	NOUN
ajfa-2641	88	8	with	with	ADP
ajfa-2641	88	9	difficulties	difficulty	NOUN
ajfa-2641	88	10	and	and	CCONJ
ajfa-2641	88	11	confusions	confusion	NOUN
ajfa-2641	88	12	as	as	SCONJ
ajfa-2641	88	13	what	what	PRON
ajfa-2641	88	14	constitutes	constitute	VERB
ajfa-2641	88	15	an	an	DET
ajfa-2641	88	16	sme	sme	NOUN
ajfa-2641	88	17	differs	differ	VERB
ajfa-2641	88	18	from	from	ADP
ajfa-2641	88	19	one	one	NUM
ajfa-2641	88	20	country	country	NOUN
ajfa-2641	88	21	to	to	ADP
ajfa-2641	88	22	another	another	PRON
ajfa-2641	88	23	.	.	PUNCT
ajfa-2641	89	1	the	the	DET
ajfa-2641	89	2	definition	definition	NOUN
ajfa-2641	89	3	of	of	ADP
ajfa-2641	89	4	smes	sme	NOUN
ajfa-2641	89	5	in	in	ADP
ajfa-2641	89	6	existing	exist	VERB
ajfa-2641	89	7	literature	literature	NOUN
ajfa-2641	89	8	varies	vary	VERB
ajfa-2641	89	9	although	although	SCONJ
ajfa-2641	89	10	the	the	DET
ajfa-2641	89	11	primary	primary	ADJ
ajfa-2641	89	12	concept	concept	NOUN
ajfa-2641	89	13	remained	remain	VERB
ajfa-2641	89	14	the	the	DET
ajfa-2641	89	15	same	same	ADJ
ajfa-2641	89	16	.	.	PUNCT
ajfa-2641	90	1	ayagari	ayagari	PROPN
ajfa-2641	90	2	&	&	CCONJ
ajfa-2641	90	3	demirguc	demirguc	PROPN
ajfa-2641	90	4	-	-	PUNCT
ajfa-2641	90	5	kunt	kunt	PROPN
ajfa-2641	90	6	,	,	PUNCT
ajfa-2641	90	7	(	(	PUNCT
ajfa-2641	90	8	2003	2003	NUM
ajfa-2641	90	9	)	)	PUNCT
ajfa-2641	90	10	contends	contend	VERB
ajfa-2641	90	11	that	that	SCONJ
ajfa-2641	90	12	the	the	DET
ajfa-2641	90	13	definition	definition	NOUN
ajfa-2641	90	14	of	of	ADP
ajfa-2641	90	15	sme	sme	PROPN
ajfa-2641	90	16	varies	varie	NOUN
ajfa-2641	90	17	according	accord	VERB
ajfa-2641	90	18	to	to	ADP
ajfa-2641	90	19	context	context	NOUN
ajfa-2641	90	20	,	,	PUNCT
ajfa-2641	90	21	author	author	NOUN
ajfa-2641	90	22	and	and	CCONJ
ajfa-2641	90	23	countries	country	NOUN
ajfa-2641	90	24	.	.	PUNCT
ajfa-2641	91	1	in	in	ADP
ajfa-2641	91	2	usa	usa	PROPN
ajfa-2641	91	3	,	,	PUNCT
ajfa-2641	91	4	britain	britain	PROPN
ajfa-2641	91	5	and	and	CCONJ
ajfa-2641	91	6	canada	canada	PROPN
ajfa-2641	91	7	sme	sme	PROPN
ajfa-2641	91	8	is	be	AUX
ajfa-2641	91	9	defined	define	VERB
ajfa-2641	91	10	in	in	ADP
ajfa-2641	91	11	terms	term	NOUN
ajfa-2641	91	12	of	of	ADP
ajfa-2641	91	13	annual	annual	ADJ
ajfa-2641	91	14	turnover	turnover	NOUN
ajfa-2641	91	15	and	and	CCONJ
ajfa-2641	91	16	the	the	DET
ajfa-2641	91	17	number	number	NOUN
ajfa-2641	91	18	of	of	ADP
ajfa-2641	91	19	paid	pay	VERB
ajfa-2641	91	20	employees	employee	NOUN
ajfa-2641	91	21	(	(	PUNCT
ajfa-2641	91	22	ekpeyong	ekpeyong	PROPN
ajfa-2641	91	23	&	&	CCONJ
ajfa-2641	91	24	nyang	nyang	PROPN
ajfa-2641	91	25	,	,	PUNCT
ajfa-2641	91	26	1992	1992	NUM
ajfa-2641	91	27	;	;	PUNCT
ajfa-2641	91	28	ariyo	ariyo	NOUN
ajfa-2641	91	29	,	,	PUNCT
ajfa-2641	91	30	1999	1999	NUM
ajfa-2641	91	31	)	)	PUNCT
ajfa-2641	91	32	.	.	PUNCT
ajfa-2641	92	1	in	in	ADP
ajfa-2641	92	2	nigeria	nigeria	PROPN
ajfa-2641	92	3	,	,	PUNCT
ajfa-2641	92	4	the	the	DET
ajfa-2641	92	5	central	central	ADJ
ajfa-2641	92	6	bank	bank	NOUN
ajfa-2641	92	7	of	of	ADP
ajfa-2641	92	8	nigeria	nigeria	PROPN
ajfa-2641	92	9	in	in	ADP
ajfa-2641	92	10	its	its	PRON
ajfa-2641	92	11	monetary	monetary	ADJ
ajfa-2641	92	12	policies	policy	NOUN
ajfa-2641	92	13	circular	circular	ADJ
ajfa-2641	92	14	no	no	NOUN
ajfa-2641	92	15	.	.	PROPN
ajfa-2641	93	1	22	22	NUM
ajfa-2641	93	2	of	of	ADP
ajfa-2641	93	3	1988	1988	NUM
ajfa-2641	93	4	described	describe	VERB
ajfa-2641	93	5	smes	sme	NOUN
ajfa-2641	93	6	as	as	ADP
ajfa-2641	93	7	those	those	DET
ajfa-2641	93	8	enterprises	enterprise	NOUN
ajfa-2641	93	9	which	which	PRON
ajfa-2641	93	10	has	have	VERB
ajfa-2641	93	11	annual	annual	ADJ
ajfa-2641	93	12	turnover	turnover	NOUN
ajfa-2641	93	13	not	not	PART
ajfa-2641	93	14	exceeding	exceed	VERB
ajfa-2641	93	15	500,000	500,000	NUM
ajfa-2641	93	16	naira	naira	NOUN
ajfa-2641	93	17	.	.	PUNCT
ajfa-2641	94	1	it	it	PRON
ajfa-2641	94	2	means	mean	VERB
ajfa-2641	94	3	that	that	SCONJ
ajfa-2641	94	4	the	the	DET
ajfa-2641	94	5	classification	classification	NOUN
ajfa-2641	94	6	is	be	AUX
ajfa-2641	94	7	subjective	subjective	ADJ
ajfa-2641	94	8	and	and	CCONJ
ajfa-2641	94	9	based	base	VERB
ajfa-2641	94	10	on	on	ADP
ajfa-2641	94	11	different	different	ADJ
ajfa-2641	94	12	value	value	NOUN
ajfa-2641	94	13	judgment	judgment	NOUN
ajfa-2641	94	14	(	(	PUNCT
ajfa-2641	94	15	wiklund	wiklund	NOUN
ajfa-2641	94	16	&	&	CCONJ
ajfa-2641	94	17	wiklund	wiklund	NOUN
ajfa-2641	94	18	,	,	PUNCT
ajfa-2641	94	19	2002	2002	NUM
ajfa-2641	94	20	)	)	PUNCT
ajfa-2641	94	21	.	.	PUNCT
ajfa-2641	95	1	according	accord	VERB
ajfa-2641	95	2	to	to	ADP
ajfa-2641	95	3	ifac	ifac	NOUN
ajfa-2641	95	4	(	(	PUNCT
ajfa-2641	95	5	2010	2010	NUM
ajfa-2641	95	6	)	)	PUNCT
ajfa-2641	95	7	the	the	DET
ajfa-2641	95	8	fundamental	fundamental	ADJ
ajfa-2641	95	9	reason	reason	NOUN
ajfa-2641	95	10	for	for	ADP
ajfa-2641	95	11	defining	define	VERB
ajfa-2641	95	12	smp	smp	NOUN
ajfa-2641	95	13	is	be	AUX
ajfa-2641	95	14	to	to	PART
ajfa-2641	95	15	form	form	VERB
ajfa-2641	95	16	a	a	DET
ajfa-2641	95	17	basis	basis	NOUN
ajfa-2641	95	18	for	for	ADP
ajfa-2641	95	19	the	the	DET
ajfa-2641	95	20	following	following	NOUN
ajfa-2641	95	21	:	:	PUNCT
ajfa-2641	95	22	(	(	PUNCT
ajfa-2641	95	23	i	i	NOUN
ajfa-2641	95	24	)	)	PUNCT
ajfa-2641	95	25	to	to	PART
ajfa-2641	95	26	provide	provide	VERB
ajfa-2641	95	27	a	a	DET
ajfa-2641	95	28	distinction	distinction	NOUN
ajfa-2641	95	29	between	between	ADP
ajfa-2641	95	30	the	the	DET
ajfa-2641	95	31	second	second	ADJ
ajfa-2641	95	32	tier	tier	NOUN
ajfa-2641	95	33	and	and	CCONJ
ajfa-2641	95	34	large	large	ADJ
ajfa-2641	95	35	accountancy	accountancy	NOUN
ajfa-2641	95	36	organizations	organization	NOUN
ajfa-2641	95	37	(	(	PUNCT
ajfa-2641	95	38	ii	ii	NOUN
ajfa-2641	95	39	)	)	PUNCT
ajfa-2641	95	40	to	to	PART
ajfa-2641	95	41	provide	provide	VERB
ajfa-2641	95	42	snapshot	snapshot	NOUN
ajfa-2641	95	43	of	of	ADP
ajfa-2641	95	44	key	key	ADJ
ajfa-2641	95	45	challenges	challenge	NOUN
ajfa-2641	95	46	and	and	CCONJ
ajfa-2641	95	47	trends	trend	NOUN
ajfa-2641	95	48	influencing	influence	VERB
ajfa-2641	95	49	smps	smp	VERB
ajfa-2641	95	50	globally	globally	ADV
ajfa-2641	95	51	and	and	CCONJ
ajfa-2641	95	52	smps	smp	VERB
ajfa-2641	95	53	opportunity	opportunity	NOUN
ajfa-2641	95	54	to	to	PART
ajfa-2641	95	55	share	share	VERB
ajfa-2641	95	56	their	their	PRON
ajfa-2641	95	57	insights	insight	NOUN
ajfa-2641	95	58	on	on	ADP
ajfa-2641	95	59	key	key	ADJ
ajfa-2641	95	60	developments	development	NOUN
ajfa-2641	95	61	facing	face	VERB
ajfa-2641	95	62	them	they	PRON
ajfa-2641	95	63	and	and	CCONJ
ajfa-2641	95	64	their	their	PRON
ajfa-2641	95	65	small	small	ADJ
ajfa-2641	95	66	business	business	NOUN
ajfa-2641	95	67	clients	client	NOUN
ajfa-2641	95	68	(	(	PUNCT
ajfa-2641	95	69	iii	iii	NOUN
ajfa-2641	95	70	)	)	PUNCT
ajfa-2641	95	71	to	to	PART
ajfa-2641	95	72	provide	provide	VERB
ajfa-2641	95	73	resources	resource	NOUN
ajfa-2641	95	74	through	through	ADP
ajfa-2641	95	75	services	service	NOUN
ajfa-2641	95	76	and	and	CCONJ
ajfa-2641	95	77	products	product	NOUN
ajfa-2641	95	78	to	to	ADP
ajfa-2641	95	79	smp	smp	VERB
ajfa-2641	95	80	by	by	ADP
ajfa-2641	95	81	umbrella	umbrella	NOUN
ajfa-2641	95	82	international	international	ADJ
ajfa-2641	95	83	and	and	CCONJ
ajfa-2641	95	84	regional	regional	ADJ
ajfa-2641	95	85	organizations	organization	NOUN
ajfa-2641	95	86	such	such	ADJ
ajfa-2641	95	87	as	as	ADP
ajfa-2641	95	88	ifac	ifac	NOUN
ajfa-2641	95	89	,	,	PUNCT
ajfa-2641	95	90	association	association	NOUN
ajfa-2641	95	91	of	of	ADP
ajfa-2641	95	92	accountancy	accountancy	NOUN
ajfa-2641	95	93	bodies	body	NOUN
ajfa-2641	95	94	in	in	ADP
ajfa-2641	95	95	west	west	PROPN
ajfa-2641	95	96	africa	africa	PROPN
ajfa-2641	95	97	(	(	PUNCT
ajfa-2641	95	98	atwa	atwa	PROPN
ajfa-2641	95	99	)	)	PUNCT
ajfa-2641	95	100	and	and	CCONJ
ajfa-2641	95	101	confederation	confederation	NOUN
ajfa-2641	95	102	of	of	ADP
ajfa-2641	95	103	asian	asian	ADJ
ajfa-2641	95	104	and	and	CCONJ
ajfa-2641	95	105	pacific	pacific	ADJ
ajfa-2641	95	106	accountants	accountant	NOUN
ajfa-2641	95	107	(	(	PUNCT
ajfa-2641	95	108	capa	capa	PROPN
ajfa-2641	95	109	)	)	PUNCT
ajfa-2641	95	110	(	(	PUNCT
ajfa-2641	95	111	iv	iv	X
ajfa-2641	95	112	)	)	PUNCT
ajfa-2641	95	113	to	to	PART
ajfa-2641	95	114	enable	enable	VERB
ajfa-2641	95	115	appropriate	appropriate	ADJ
ajfa-2641	95	116	members	member	NOUN
ajfa-2641	95	117	to	to	PART
ajfa-2641	95	118	assess	assess	VERB
ajfa-2641	95	119	the	the	DET
ajfa-2641	95	120	proportion	proportion	NOUN
ajfa-2641	95	121	of	of	ADP
ajfa-2641	95	122	resource	resource	NOUN
ajfa-2641	95	123	provided	provide	VERB
ajfa-2641	95	124	(	(	PUNCT
ajfa-2641	95	125	v	v	NOUN
ajfa-2641	95	126	)	)	PUNCT
ajfa-2641	95	127	to	to	PART
ajfa-2641	95	128	lobby	lobby	VERB
ajfa-2641	95	129	on	on	ADP
ajfa-2641	95	130	behalf	behalf	NOUN
ajfa-2641	95	131	of	of	ADP
ajfa-2641	95	132	smps	smp	NOUN
ajfa-2641	95	133	to	to	ADP
ajfa-2641	95	134	government	government	NOUN
ajfa-2641	95	135	and	and	CCONJ
ajfa-2641	95	136	regulatory	regulatory	ADJ
ajfa-2641	95	137	bodies	body	NOUN
ajfa-2641	95	138	at	at	ADP
ajfa-2641	95	139	national	national	ADJ
ajfa-2641	95	140	and	and	CCONJ
ajfa-2641	95	141	international	international	ADJ
ajfa-2641	95	142	level	level	NOUN
ajfa-2641	95	143	and	and	CCONJ
ajfa-2641	95	144	(	(	PUNCT
ajfa-2641	95	145	vi	vi	NOUN
ajfa-2641	95	146	)	)	PUNCT
ajfa-2641	95	147	to	to	PART
ajfa-2641	95	148	provide	provide	VERB
ajfa-2641	95	149	an	an	DET
ajfa-2641	95	150	important	important	ADJ
ajfa-2641	95	151	advisory	advisory	ADJ
ajfa-2641	95	152	services	service	NOUN
ajfa-2641	95	153	to	to	ADP
ajfa-2641	95	154	smps	smp	NOUN
ajfa-2641	95	155	.	.	PROPN
ajfa-2641	96	1	ifac	ifac	NOUN
ajfa-2641	96	2	board	board	NOUN
ajfa-2641	96	3	established	establish	VERB
ajfa-2641	96	4	smp	smp	PROPN
ajfa-2641	96	5	committee	committee	PROPN
ajfa-2641	96	6	to	to	PART
ajfa-2641	96	7	represent	represent	VERB
ajfa-2641	96	8	the	the	DET
ajfa-2641	96	9	interests	interest	NOUN
ajfa-2641	96	10	of	of	ADP
ajfa-2641	96	11	professional	professional	ADJ
ajfa-2641	96	12	accountants	accountant	NOUN
ajfa-2641	96	13	operating	operate	VERB
ajfa-2641	96	14	as	as	ADP
ajfa-2641	96	15	smps	smp	NOUN
ajfa-2641	96	16	.	.	PUNCT
ajfa-2641	97	1	the	the	DET
ajfa-2641	97	2	committee	committee	NOUN
ajfa-2641	97	3	investigates	investigate	VERB
ajfa-2641	97	4	ways	way	NOUN
ajfa-2641	97	5	to	to	PART
ajfa-2641	97	6	respond	respond	VERB
ajfa-2641	97	7	to	to	ADP
ajfa-2641	97	8	the	the	DET
ajfa-2641	97	9	needs	need	NOUN
ajfa-2641	97	10	of	of	ADP
ajfa-2641	97	11	smp	smp	NOUN
ajfa-2641	97	12	as	as	ADP
ajfa-2641	97	13	means	mean	NOUN
ajfa-2641	97	14	for	for	ADP
ajfa-2641	97	15	sustainable	sustainable	ADJ
ajfa-2641	97	16	economic	economic	ADJ
ajfa-2641	97	17	development	development	NOUN
ajfa-2641	97	18	.	.	PUNCT
ajfa-2641	98	1	currently	currently	ADV
ajfa-2641	98	2	,	,	PUNCT
ajfa-2641	98	3	ican	ican	PROPN
ajfa-2641	98	4	has	have	VERB
ajfa-2641	98	5	membership	membership	NOUN
ajfa-2641	98	6	of	of	ADP
ajfa-2641	98	7	32,722	32,722	NUM
ajfa-2641	98	8	professional	professional	ADJ
ajfa-2641	98	9	(	(	PUNCT
ajfa-2641	98	10	okpala	okpala	NOUN
ajfa-2641	98	11	2012	2012	NUM
ajfa-2641	98	12	)	)	PUNCT
ajfa-2641	98	13	with	with	ADP
ajfa-2641	98	14	6,500	6,500	NUM
ajfa-2641	98	15	chartered	chartered	ADJ
ajfa-2641	98	16	accountants	accountant	NOUN
ajfa-2641	98	17	holding	hold	VERB
ajfa-2641	98	18	the	the	DET
ajfa-2641	98	19	institute	institute	NOUN
ajfa-2641	98	20	’s	’s	PART
ajfa-2641	98	21	practising	practise	VERB
ajfa-2641	98	22	licences	licence	NOUN
ajfa-2641	98	23	(	(	PUNCT
ajfa-2641	98	24	okwuadigbo	okwuadigbo	NOUN
ajfa-2641	98	25	,	,	PUNCT
ajfa-2641	98	26	2012	2012	NUM
ajfa-2641	98	27	)	)	PUNCT
ajfa-2641	98	28	.	.	PUNCT
ajfa-2641	99	1	interestingly	interestingly	ADV
ajfa-2641	99	2	,	,	PUNCT
ajfa-2641	99	3	about	about	ADV
ajfa-2641	99	4	72	72	NUM
ajfa-2641	99	5	%	%	NOUN
ajfa-2641	99	6	of	of	ADP
ajfa-2641	99	7	this	this	DET
ajfa-2641	99	8	number	number	NOUN
ajfa-2641	99	9	is	be	AUX
ajfa-2641	99	10	made	make	VERB
ajfa-2641	99	11	up	up	ADP
ajfa-2641	99	12	of	of	ADP
ajfa-2641	99	13	sole	sole	ADJ
ajfa-2641	99	14	practitioners	practitioner	NOUN
ajfa-2641	99	15	.	.	PUNCT
ajfa-2641	100	1	classifications	classification	NOUN
ajfa-2641	100	2	of	of	ADP
ajfa-2641	100	3	firms	firm	NOUN
ajfa-2641	100	4	by	by	ADP
ajfa-2641	100	5	ican	ican	PROPN
ajfa-2641	100	6	are	be	AUX
ajfa-2641	100	7	as	as	SCONJ
ajfa-2641	100	8	follows	follow	VERB
ajfa-2641	100	9	.	.	PUNCT
ajfa-2641	101	1	(	(	PUNCT
ajfa-2641	101	2	i	i	NOUN
ajfa-2641	101	3	)	)	PUNCT
ajfa-2641	101	4	small	small	ADJ
ajfa-2641	101	5	practices	practice	NOUN
ajfa-2641	101	6	:	:	PUNCT
ajfa-2641	101	7	2	2	NUM
ajfa-2641	101	8	-	-	SYM
ajfa-2641	101	9	4	4	NUM
ajfa-2641	101	10	partners	partner	NOUN
ajfa-2641	101	11	(	(	PUNCT
ajfa-2641	101	12	ii	ii	NOUN
ajfa-2641	101	13	)	)	PUNCT
ajfa-2641	101	14	medium	medium	NOUN
ajfa-2641	101	15	practices	practice	NOUN
ajfa-2641	101	16	:	:	PUNCT
ajfa-2641	101	17	5	5	NUM
ajfa-2641	101	18	-	-	SYM
ajfa-2641	101	19	9	9	NUM
ajfa-2641	101	20	partners	partner	NOUN
ajfa-2641	101	21	and	and	CCONJ
ajfa-2641	101	22	(	(	PUNCT
ajfa-2641	101	23	iii	iii	X
ajfa-2641	101	24	)	)	PUNCT
ajfa-2641	101	25	large	large	ADJ
ajfa-2641	101	26	practices	practice	NOUN
ajfa-2641	101	27	:	:	PUNCT
ajfa-2641	101	28	10	10	NUM
ajfa-2641	101	29	above	above	ADV
ajfa-2641	101	30	.	.	PUNCT
ajfa-2641	102	1	the	the	DET
ajfa-2641	102	2	total	total	ADJ
ajfa-2641	102	3	number	number	NOUN
ajfa-2641	102	4	of	of	ADP
ajfa-2641	102	5	audit	audit	NOUN
ajfa-2641	102	6	firms	firm	NOUN
ajfa-2641	102	7	in	in	ADP
ajfa-2641	102	8	nigeria	nigeria	PROPN
ajfa-2641	102	9	as	as	ADP
ajfa-2641	102	10	at	at	ADP
ajfa-2641	102	11	27th	27th	ADJ
ajfa-2641	102	12	may	may	NOUN
ajfa-2641	102	13	,	,	PUNCT
ajfa-2641	102	14	2011	2011	NUM
ajfa-2641	102	15	is	be	AUX
ajfa-2641	102	16	916	916	NUM
ajfa-2641	102	17	firms	firm	NOUN
ajfa-2641	102	18	categorized	categorize	VERB
ajfa-2641	102	19	by	by	ADP
ajfa-2641	102	20	number	number	NOUN
ajfa-2641	102	21	of	of	ADP
ajfa-2641	102	22	partners	partner	NOUN
ajfa-2641	102	23	as	as	SCONJ
ajfa-2641	102	24	shown	show	VERB
ajfa-2641	102	25	in	in	ADP
ajfa-2641	102	26	table	table	NOUN
ajfa-2641	102	27	2	2	NUM
ajfa-2641	102	28	below	below	ADV
ajfa-2641	102	29	:	:	PUNCT
ajfa-2641	102	30	asian	asian	ADJ
ajfa-2641	102	31	journal	journal	NOUN
ajfa-2641	102	32	of	of	ADP
ajfa-2641	102	33	finance	finance	PROPN
ajfa-2641	102	34	&	&	CCONJ
ajfa-2641	102	35	accounting	accounting	PROPN
ajfa-2641	102	36	issn	issn	PROPN
ajfa-2641	102	37	1946	1946	NUM
ajfa-2641	102	38	-	-	PUNCT
ajfa-2641	102	39	052x	052x	NOUN
ajfa-2641	102	40	2012	2012	NUM
ajfa-2641	102	41	,	,	PUNCT
ajfa-2641	102	42	vol	vol	NOUN
ajfa-2641	102	43	.	.	PROPN
ajfa-2641	102	44	4	4	NUM
ajfa-2641	102	45	,	,	PUNCT
ajfa-2641	102	46	no	no	INTJ
ajfa-2641	102	47	.	.	NOUN
ajfa-2641	102	48	2	2	NUM
ajfa-2641	102	49	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2641	102	50	369	369	NUM
ajfa-2641	102	51	table	table	NOUN
ajfa-2641	102	52	2	2	NUM
ajfa-2641	102	53	.	.	PUNCT
ajfa-2641	102	54	categories	category	NOUN
ajfa-2641	102	55	of	of	ADP
ajfa-2641	102	56	firms	firm	NOUN
ajfa-2641	102	57	by	by	ADP
ajfa-2641	102	58	number	number	NOUN
ajfa-2641	102	59	of	of	ADP
ajfa-2641	102	60	partners	partner	NOUN
ajfa-2641	102	61	no	no	INTJ
ajfa-2641	102	62	.	.	PUNCT
ajfa-2641	102	63	of	of	ADP
ajfa-2641	102	64	partners	partner	NOUN
ajfa-2641	102	65	(	(	PUNCT
ajfa-2641	102	66	nop	nop	PROPN
ajfa-2641	102	67	)	)	PUNCT
ajfa-2641	102	68	1	1	NUM
ajfa-2641	102	69	2	2	NUM
ajfa-2641	102	70	3	3	NUM
ajfa-2641	102	71	4	4	NUM
ajfa-2641	102	72	5	5	NUM
ajfa-2641	102	73	6	6	NUM
ajfa-2641	102	74	13	13	NUM
ajfa-2641	102	75	18	18	NUM
ajfa-2641	102	76	total	total	NOUN
ajfa-2641	102	77	no	no	INTJ
ajfa-2641	102	78	.	.	PUNCT
ajfa-2641	102	79	of	of	ADP
ajfa-2641	102	80	firms	firm	NOUN
ajfa-2641	102	81	(	(	PUNCT
ajfa-2641	102	82	nof	nof	PROPN
ajfa-2641	102	83	)	)	PUNCT
ajfa-2641	102	84	1	1	NUM
ajfa-2641	102	85	.	.	X
ajfa-2641	102	86	655	655	NUM
ajfa-2641	102	87	2	2	NUM
ajfa-2641	102	88	.	.	NUM
ajfa-2641	102	89	187	187	NUM
ajfa-2641	102	90	3	3	NUM
ajfa-2641	102	91	.	.	NOUN
ajfa-2641	102	92	42	42	NUM
ajfa-2641	102	93	4	4	NUM
ajfa-2641	102	94	.	.	PUNCT
ajfa-2641	102	95	17	17	NUM
ajfa-2641	102	96	5	5	NUM
ajfa-2641	102	97	.	.	NOUN
ajfa-2641	102	98	6	6	NUM
ajfa-2641	102	99	6	6	NUM
ajfa-2641	102	100	.	.	NOUN
ajfa-2641	102	101	7	7	NUM
ajfa-2641	102	102	7	7	NUM
ajfa-2641	102	103	.	.	NOUN
ajfa-2641	102	104	1	1	NUM
ajfa-2641	102	105	1	1	NUM
ajfa-2641	102	106	916	916	NUM
ajfa-2641	102	107	%	%	NOUN
ajfa-2641	102	108	of	of	ADP
ajfa-2641	102	109	n	n	PROPN
ajfa-2641	102	110	of	of	ADP
ajfa-2641	102	111	8	8	NUM
ajfa-2641	102	112	.	.	PUNCT
ajfa-2641	103	1	71.5	71.5	NUM
ajfa-2641	103	2	9	9	NUM
ajfa-2641	103	3	.	.	PUNCT
ajfa-2641	103	4	20.4	20.4	NUM
ajfa-2641	103	5	10	10	NUM
ajfa-2641	103	6	.	.	PUNCT
ajfa-2641	104	1	4.6	4.6	NUM
ajfa-2641	104	2	11	11	NUM
ajfa-2641	104	3	.	.	PUNCT
ajfa-2641	105	1	1.7	1.7	NUM
ajfa-2641	105	2	12	12	NUM
ajfa-2641	105	3	.	.	PUNCT
ajfa-2641	106	1	.6	.6	NUM
ajfa-2641	106	2	13	13	NUM
ajfa-2641	106	3	.	.	PUNCT
ajfa-2641	106	4	.7	.7	NUM
ajfa-2641	106	5	14	14	NUM
ajfa-2641	106	6	.	.	PUNCT
ajfa-2641	107	1	.1	.1	NUM
ajfa-2641	107	2	.1	.1	NUM
ajfa-2641	107	3	100	100	NUM
ajfa-2641	107	4	%	%	NOUN
ajfa-2641	107	5	source	source	NOUN
ajfa-2641	107	6	:	:	PUNCT
ajfa-2641	107	7	membership	membership	NOUN
ajfa-2641	107	8	affairs	affair	NOUN
ajfa-2641	107	9	record	record	NOUN
ajfa-2641	107	10	(	(	PUNCT
ajfa-2641	107	11	may	may	AUX
ajfa-2641	107	12	,	,	PUNCT
ajfa-2641	107	13	2011	2011	NUM
ajfa-2641	107	14	)	)	PUNCT
ajfa-2641	107	15	evident	evident	ADJ
ajfa-2641	107	16	from	from	ADP
ajfa-2641	107	17	the	the	DET
ajfa-2641	107	18	table	table	NOUN
ajfa-2641	107	19	2	2	NUM
ajfa-2641	107	20	above	above	ADV
ajfa-2641	107	21	shows	show	VERB
ajfa-2641	107	22	that	that	SCONJ
ajfa-2641	107	23	sole	sole	ADJ
ajfa-2641	107	24	practitioners	practitioner	NOUN
ajfa-2641	107	25	comprise	comprise	VERB
ajfa-2641	107	26	of	of	ADP
ajfa-2641	107	27	the	the	DET
ajfa-2641	107	28	highest	high	ADJ
ajfa-2641	107	29	number	number	NOUN
ajfa-2641	107	30	of	of	ADP
ajfa-2641	107	31	practising	practise	VERB
ajfa-2641	107	32	firms	firm	NOUN
ajfa-2641	107	33	in	in	ADP
ajfa-2641	107	34	nigeria	nigeria	PROPN
ajfa-2641	107	35	.	.	PUNCT
ajfa-2641	108	1	the	the	DET
ajfa-2641	108	2	reasons	reason	NOUN
ajfa-2641	108	3	for	for	ADP
ajfa-2641	108	4	the	the	DET
ajfa-2641	108	5	dominance	dominance	NOUN
ajfa-2641	108	6	of	of	ADP
ajfa-2641	108	7	this	this	DET
ajfa-2641	108	8	type	type	NOUN
ajfa-2641	108	9	of	of	ADP
ajfa-2641	108	10	business	business	NOUN
ajfa-2641	108	11	association	association	NOUN
ajfa-2641	108	12	include	include	VERB
ajfa-2641	108	13	:	:	PUNCT
ajfa-2641	108	14	(	(	PUNCT
ajfa-2641	108	15	a	a	X
ajfa-2641	108	16	)	)	PUNCT
ajfa-2641	108	17	unwillingness	unwillingness	NOUN
ajfa-2641	108	18	of	of	ADP
ajfa-2641	108	19	the	the	DET
ajfa-2641	108	20	sole	sole	ADJ
ajfa-2641	108	21	practitioner	practitioner	NOUN
ajfa-2641	108	22	to	to	PART
ajfa-2641	108	23	lose	lose	VERB
ajfa-2641	108	24	control	control	NOUN
ajfa-2641	108	25	(	(	PUNCT
ajfa-2641	108	26	b	b	NOUN
ajfa-2641	108	27	)	)	PUNCT
ajfa-2641	108	28	inability	inability	NOUN
ajfa-2641	108	29	to	to	PART
ajfa-2641	108	30	look	look	VERB
ajfa-2641	108	31	beyond	beyond	ADP
ajfa-2641	108	32	the	the	DET
ajfa-2641	108	33	immediate	immediate	ADJ
ajfa-2641	108	34	environment	environment	NOUN
ajfa-2641	108	35	(	(	PUNCT
ajfa-2641	108	36	c	c	NOUN
ajfa-2641	108	37	)	)	PUNCT
ajfa-2641	108	38	lack	lack	NOUN
ajfa-2641	108	39	of	of	ADP
ajfa-2641	108	40	collaboration	collaboration	NOUN
ajfa-2641	108	41	among	among	ADP
ajfa-2641	108	42	chartered	chartered	ADJ
ajfa-2641	108	43	accountants	accountant	NOUN
ajfa-2641	108	44	(	(	PUNCT
ajfa-2641	108	45	d	d	NOUN
ajfa-2641	108	46	)	)	PUNCT
ajfa-2641	108	47	lack	lack	NOUN
ajfa-2641	108	48	of	of	ADP
ajfa-2641	108	49	specialization	specialization	NOUN
ajfa-2641	108	50	and	and	CCONJ
ajfa-2641	108	51	(	(	PUNCT
ajfa-2641	108	52	e	e	NOUN
ajfa-2641	108	53	)	)	PUNCT
ajfa-2641	108	54	the	the	DET
ajfa-2641	108	55	desire	desire	NOUN
ajfa-2641	108	56	to	to	PART
ajfa-2641	108	57	work	work	VERB
ajfa-2641	108	58	independently	independently	ADV
ajfa-2641	108	59	and	and	CCONJ
ajfa-2641	108	60	take	take	VERB
ajfa-2641	108	61	all	all	DET
ajfa-2641	108	62	the	the	DET
ajfa-2641	108	63	profit	profit	NOUN
ajfa-2641	108	64	.	.	PUNCT
ajfa-2641	109	1	from	from	ADP
ajfa-2641	109	2	the	the	DET
ajfa-2641	109	3	practice	practice	NOUN
ajfa-2641	109	4	monitoring	monitor	VERB
ajfa-2641	109	5	exercise	exercise	NOUN
ajfa-2641	109	6	survey	survey	NOUN
ajfa-2641	109	7	,	,	PUNCT
ajfa-2641	109	8	most	most	ADJ
ajfa-2641	109	9	sole	sole	ADJ
ajfa-2641	109	10	practitioners	practitioner	NOUN
ajfa-2641	109	11	and	and	CCONJ
ajfa-2641	109	12	other	other	ADJ
ajfa-2641	109	13	small	small	ADJ
ajfa-2641	109	14	audit	audit	NOUN
ajfa-2641	109	15	firms	firm	NOUN
ajfa-2641	109	16	are	be	AUX
ajfa-2641	109	17	faced	face	VERB
ajfa-2641	109	18	with	with	ADP
ajfa-2641	109	19	many	many	ADJ
ajfa-2641	109	20	operational	operational	ADJ
ajfa-2641	109	21	challenges	challenge	NOUN
ajfa-2641	109	22	and	and	CCONJ
ajfa-2641	109	23	as	as	ADP
ajfa-2641	109	24	a	a	DET
ajfa-2641	109	25	result	result	NOUN
ajfa-2641	109	26	have	have	AUX
ajfa-2641	109	27	adopted	adopt	VERB
ajfa-2641	109	28	different	different	ADJ
ajfa-2641	109	29	survival	survival	NOUN
ajfa-2641	109	30	tactics	tactic	NOUN
ajfa-2641	109	31	which	which	PRON
ajfa-2641	109	32	impact	impact	VERB
ajfa-2641	109	33	negatively	negatively	ADV
ajfa-2641	109	34	on	on	ADP
ajfa-2641	109	35	the	the	DET
ajfa-2641	109	36	quality	quality	NOUN
ajfa-2641	109	37	of	of	ADP
ajfa-2641	109	38	services	service	NOUN
ajfa-2641	109	39	rendered	render	VERB
ajfa-2641	109	40	to	to	ADP
ajfa-2641	109	41	their	their	PRON
ajfa-2641	109	42	clients	client	NOUN
ajfa-2641	109	43	(	(	PUNCT
ajfa-2641	109	44	okwuadigbo	okwuadigbo	NOUN
ajfa-2641	109	45	,	,	PUNCT
ajfa-2641	109	46	2012	2012	NUM
ajfa-2641	109	47	)	)	PUNCT
ajfa-2641	109	48	.	.	PUNCT
ajfa-2641	110	1	the	the	DET
ajfa-2641	110	2	institute	institute	NOUN
ajfa-2641	110	3	is	be	AUX
ajfa-2641	110	4	encouraging	encourage	VERB
ajfa-2641	110	5	firms	firm	NOUN
ajfa-2641	110	6	to	to	PART
ajfa-2641	110	7	merge	merge	VERB
ajfa-2641	110	8	and	and	CCONJ
ajfa-2641	110	9	pool	pool	NOUN
ajfa-2641	110	10	resources	resource	NOUN
ajfa-2641	110	11	to	to	PART
ajfa-2641	110	12	ensure	ensure	VERB
ajfa-2641	110	13	improved	improved	ADJ
ajfa-2641	110	14	capacity	capacity	NOUN
ajfa-2641	110	15	and	and	CCONJ
ajfa-2641	110	16	provides	provide	VERB
ajfa-2641	110	17	high	high	ADJ
ajfa-2641	110	18	quality	quality	NOUN
ajfa-2641	110	19	services	service	NOUN
ajfa-2641	110	20	.	.	PUNCT
ajfa-2641	111	1	managing	manage	VERB
ajfa-2641	111	2	partners	partner	NOUN
ajfa-2641	111	3	of	of	ADP
ajfa-2641	111	4	smp	smp	NOUN
ajfa-2641	111	5	should	should	AUX
ajfa-2641	111	6	embrace	embrace	VERB
ajfa-2641	111	7	tqm	tqm	PROPN
ajfa-2641	111	8	to	to	PART
ajfa-2641	111	9	ensure	ensure	VERB
ajfa-2641	111	10	that	that	SCONJ
ajfa-2641	111	11	meet	meet	VERB
ajfa-2641	111	12	clients	client	NOUN
ajfa-2641	111	13	’	’	PART
ajfa-2641	111	14	expectation	expectation	NOUN
ajfa-2641	111	15	,	,	PUNCT
ajfa-2641	111	16	produce	produce	VERB
ajfa-2641	111	17	services	service	NOUN
ajfa-2641	111	18	that	that	PRON
ajfa-2641	111	19	conform	conform	VERB
ajfa-2641	111	20	to	to	PART
ajfa-2641	111	21	meet	meet	VERB
ajfa-2641	111	22	international	international	ADJ
ajfa-2641	111	23	standards	standard	NOUN
ajfa-2641	111	24	,	,	PUNCT
ajfa-2641	111	25	have	have	VERB
ajfa-2641	111	26	excellent	excellent	ADJ
ajfa-2641	111	27	performances	performance	NOUN
ajfa-2641	111	28	,	,	PUNCT
ajfa-2641	111	29	attracts	attract	VERB
ajfa-2641	111	30	development	development	NOUN
ajfa-2641	111	31	,	,	PUNCT
ajfa-2641	111	32	eliminate	eliminate	VERB
ajfa-2641	111	33	the	the	DET
ajfa-2641	111	34	existing	exist	VERB
ajfa-2641	111	35	high	high	ADJ
ajfa-2641	111	36	mortality	mortality	NOUN
ajfa-2641	111	37	rate	rate	NOUN
ajfa-2641	111	38	of	of	ADP
ajfa-2641	111	39	smps	smp	NOUN
ajfa-2641	111	40	and	and	CCONJ
ajfa-2641	111	41	adopt	adopt	VERB
ajfa-2641	111	42	a	a	DET
ajfa-2641	111	43	comprehensive	comprehensive	ADJ
ajfa-2641	111	44	and	and	CCONJ
ajfa-2641	111	45	structured	structured	ADJ
ajfa-2641	111	46	approach	approach	NOUN
ajfa-2641	111	47	to	to	ADP
ajfa-2641	111	48	auditing	auditing	NOUN
ajfa-2641	111	49	practice	practice	NOUN
ajfa-2641	111	50	management	management	NOUN
ajfa-2641	111	51	that	that	PRON
ajfa-2641	111	52	improves	improve	VERB
ajfa-2641	111	53	the	the	DET
ajfa-2641	111	54	quality	quality	NOUN
ajfa-2641	111	55	of	of	ADP
ajfa-2641	111	56	services	service	NOUN
ajfa-2641	111	57	through	through	ADP
ajfa-2641	111	58	ongoing	ongoing	ADJ
ajfa-2641	111	59	refinements	refinement	NOUN
ajfa-2641	111	60	in	in	ADP
ajfa-2641	111	61	response	response	NOUN
ajfa-2641	111	62	to	to	ADP
ajfa-2641	111	63	continuous	continuous	ADJ
ajfa-2641	111	64	feedback	feedback	NOUN
ajfa-2641	111	65	from	from	ADP
ajfa-2641	111	66	clients	client	NOUN
ajfa-2641	111	67	.	.	PUNCT
ajfa-2641	112	1	2.4	2.4	NUM
ajfa-2641	112	2	six	six	NUM
ajfa-2641	112	3	sigma	sigma	NOUN
ajfa-2641	112	4	methodology	methodology	NOUN
ajfa-2641	112	5	and	and	CCONJ
ajfa-2641	112	6	smp	smp	NOUN
ajfa-2641	112	7	performance	performance	NOUN
ajfa-2641	112	8	according	accord	VERB
ajfa-2641	112	9	to	to	ADP
ajfa-2641	112	10	wyper	wyper	PROPN
ajfa-2641	112	11	&	&	CCONJ
ajfa-2641	112	12	harrison	harrison	PROPN
ajfa-2641	112	13	(	(	PUNCT
ajfa-2641	112	14	2000	2000	NUM
ajfa-2641	112	15	)	)	PUNCT
ajfa-2641	112	16	six	six	NUM
ajfa-2641	112	17	sigma	sigma	NOUN
ajfa-2641	112	18	is	be	AUX
ajfa-2641	112	19	a	a	DET
ajfa-2641	112	20	logical	logical	ADJ
ajfa-2641	112	21	and	and	CCONJ
ajfa-2641	112	22	methodical	methodical	ADJ
ajfa-2641	112	23	approach	approach	NOUN
ajfa-2641	112	24	to	to	ADP
ajfa-2641	112	25	achieving	achieve	VERB
ajfa-2641	112	26	disciplined	discipline	VERB
ajfa-2641	112	27	quality	quality	NOUN
ajfa-2641	112	28	improvements	improvement	NOUN
ajfa-2641	112	29	in	in	ADP
ajfa-2641	112	30	areas	area	NOUN
ajfa-2641	112	31	critical	critical	ADJ
ajfa-2641	112	32	to	to	ADP
ajfa-2641	112	33	the	the	DET
ajfa-2641	112	34	success	success	NOUN
ajfa-2641	112	35	of	of	ADP
ajfa-2641	112	36	any	any	DET
ajfa-2641	112	37	service	service	NOUN
ajfa-2641	112	38	-	-	PUNCT
ajfa-2641	112	39	oriented	orient	VERB
ajfa-2641	112	40	organization	organization	NOUN
ajfa-2641	112	41	.	.	PUNCT
ajfa-2641	113	1	it	it	PRON
ajfa-2641	113	2	was	be	AUX
ajfa-2641	113	3	originally	originally	ADV
ajfa-2641	113	4	developed	develop	VERB
ajfa-2641	113	5	by	by	ADP
ajfa-2641	113	6	motorola	motorola	PROPN
ajfa-2641	113	7	in	in	ADP
ajfa-2641	113	8	1986	1986	NUM
ajfa-2641	113	9	and	and	CCONJ
ajfa-2641	113	10	became	become	VERB
ajfa-2641	113	11	well	well	ADV
ajfa-2641	113	12	known	know	VERB
ajfa-2641	113	13	after	after	SCONJ
ajfa-2641	113	14	jack	jack	PROPN
ajfa-2641	113	15	welch	welch	PROPN
ajfa-2641	113	16	made	make	VERB
ajfa-2641	113	17	it	it	PRON
ajfa-2641	113	18	a	a	DET
ajfa-2641	113	19	central	central	ADJ
ajfa-2641	113	20	focus	focus	NOUN
ajfa-2641	113	21	of	of	ADP
ajfa-2641	113	22	his	his	PRON
ajfa-2641	113	23	business	business	NOUN
ajfa-2641	113	24	strategy	strategy	NOUN
ajfa-2641	113	25	at	at	ADP
ajfa-2641	113	26	general	general	PROPN
ajfa-2641	113	27	electric	electric	NOUN
ajfa-2641	113	28	in	in	ADP
ajfa-2641	113	29	1995	1995	NUM
ajfa-2641	113	30	.	.	PUNCT
ajfa-2641	114	1	today	today	NOUN
ajfa-2641	114	2	it	it	PRON
ajfa-2641	114	3	is	be	AUX
ajfa-2641	114	4	widely	widely	ADV
ajfa-2641	114	5	used	use	VERB
ajfa-2641	114	6	in	in	ADP
ajfa-2641	114	7	many	many	ADJ
ajfa-2641	114	8	sectors	sector	NOUN
ajfa-2641	114	9	locally	locally	ADV
ajfa-2641	114	10	and	and	CCONJ
ajfa-2641	114	11	internationally	internationally	ADV
ajfa-2641	114	12	.	.	PUNCT
ajfa-2641	115	1	tqm	tqm	PROPN
ajfa-2641	115	2	is	be	AUX
ajfa-2641	115	3	made	make	VERB
ajfa-2641	115	4	up	up	ADP
ajfa-2641	115	5	of	of	ADP
ajfa-2641	115	6	adding	add	VERB
ajfa-2641	115	7	six	six	NUM
ajfa-2641	115	8	sigma	sigma	PROPN
ajfa-2641	115	9	methodology	methodology	NOUN
ajfa-2641	115	10	(	(	PUNCT
ajfa-2641	115	11	ssm	ssm	NOUN
ajfa-2641	115	12	)	)	PUNCT
ajfa-2641	115	13	to	to	ADP
ajfa-2641	115	14	current	current	ADJ
ajfa-2641	115	15	business	business	NOUN
ajfa-2641	115	16	system	system	NOUN
ajfa-2641	115	17	(	(	PUNCT
ajfa-2641	115	18	cbs	cbs	PROPN
ajfa-2641	115	19	)	)	PUNCT
ajfa-2641	115	20	.	.	PUNCT
ajfa-2641	116	1	this	this	PRON
ajfa-2641	116	2	can	can	AUX
ajfa-2641	116	3	be	be	AUX
ajfa-2641	116	4	expressed	express	VERB
ajfa-2641	116	5	mathematically	mathematically	ADV
ajfa-2641	116	6	as	as	ADP
ajfa-2641	116	7	:	:	PUNCT
ajfa-2641	116	8	cbs+	cbs+	PROPN
ajfa-2641	116	9	ssm	ssm	PROPN
ajfa-2641	116	10	=	=	PUNCT
ajfa-2641	116	11	tqm	tqm	PROPN
ajfa-2641	116	12	.	.	PUNCT
ajfa-2641	117	1	six	six	NUM
ajfa-2641	117	2	sigma	sigma	PROPN
ajfa-2641	117	3	implementation	implementation	NOUN
ajfa-2641	117	4	assisted	assist	VERB
ajfa-2641	117	5	motorola	motorola	PROPN
ajfa-2641	117	6	to	to	PART
ajfa-2641	117	7	win	win	VERB
ajfa-2641	117	8	the	the	DET
ajfa-2641	117	9	1988	1988	NUM
ajfa-2641	117	10	malcolm	malcolm	PROPN
ajfa-2641	117	11	baldrige	baldrige	PROPN
ajfa-2641	117	12	national	national	PROPN
ajfa-2641	117	13	quality	quality	PROPN
ajfa-2641	117	14	award	award	PROPN
ajfa-2641	117	15	and	and	CCONJ
ajfa-2641	117	16	within	within	ADP
ajfa-2641	117	17	the	the	DET
ajfa-2641	117	18	first	first	ADJ
ajfa-2641	117	19	five	five	NUM
ajfa-2641	117	20	years	year	NOUN
ajfa-2641	117	21	achieved	achieve	VERB
ajfa-2641	117	22	savings	saving	NOUN
ajfa-2641	117	23	of	of	ADP
ajfa-2641	117	24	$	$	SYM
ajfa-2641	117	25	us2.2	us2.2	NUM
ajfa-2641	117	26	billion	billion	NUM
ajfa-2641	117	27	(	(	PUNCT
ajfa-2641	117	28	lucey	lucey	PROPN
ajfa-2641	117	29	2002	2002	NUM
ajfa-2641	117	30	)	)	PUNCT
ajfa-2641	117	31	.	.	PUNCT
ajfa-2641	118	1	nave	nave	NOUN
ajfa-2641	118	2	(	(	PUNCT
ajfa-2641	118	3	2002	2002	NUM
ajfa-2641	118	4	)	)	PUNCT
ajfa-2641	118	5	stated	state	VERB
ajfa-2641	118	6	that	that	SCONJ
ajfa-2641	118	7	six	six	NUM
ajfa-2641	118	8	sigma	sigma	NOUN
ajfa-2641	118	9	methodology	methodology	NOUN
ajfa-2641	118	10	includes	include	VERB
ajfa-2641	118	11	five	five	NUM
ajfa-2641	118	12	steps	step	NOUN
ajfa-2641	118	13	commonly	commonly	ADV
ajfa-2641	118	14	known	know	VERB
ajfa-2641	118	15	as	as	ADP
ajfa-2641	118	16	dmaic	dmaic	ADJ
ajfa-2641	118	17	as	as	SCONJ
ajfa-2641	118	18	follows	follow	VERB
ajfa-2641	118	19	:	:	PUNCT
ajfa-2641	118	20	define	define	NOUN
ajfa-2641	118	21	;	;	PUNCT
ajfa-2641	118	22	measure	measure	NOUN
ajfa-2641	118	23	;	;	PUNCT
ajfa-2641	118	24	analyze	analyze	VERB
ajfa-2641	118	25	;	;	PUNCT
ajfa-2641	118	26	improve	improve	VERB
ajfa-2641	118	27	and	and	CCONJ
ajfa-2641	118	28	control	control	VERB
ajfa-2641	118	29	.	.	PUNCT
ajfa-2641	119	1	these	these	DET
ajfa-2641	119	2	steps	step	NOUN
ajfa-2641	119	3	endeavour	endeavour	VERB
ajfa-2641	119	4	to	to	PART
ajfa-2641	119	5	adopt	adopt	VERB
ajfa-2641	119	6	a	a	DET
ajfa-2641	119	7	smarter	smart	ADJ
ajfa-2641	119	8	way	way	NOUN
ajfa-2641	119	9	of	of	ADP
ajfa-2641	119	10	doing	do	VERB
ajfa-2641	119	11	things	thing	NOUN
ajfa-2641	119	12	so	so	SCONJ
ajfa-2641	119	13	as	as	SCONJ
ajfa-2641	119	14	to	to	PART
ajfa-2641	119	15	minimize	minimize	VERB
ajfa-2641	119	16	the	the	DET
ajfa-2641	119	17	occurrence	occurrence	NOUN
ajfa-2641	119	18	of	of	ADP
ajfa-2641	119	19	errors	error	NOUN
ajfa-2641	119	20	.	.	PUNCT
ajfa-2641	120	1	it	it	PRON
ajfa-2641	120	2	emphasizes	emphasize	VERB
ajfa-2641	120	3	on	on	ADP
ajfa-2641	120	4	doing	do	VERB
ajfa-2641	120	5	things	thing	NOUN
ajfa-2641	120	6	right	right	ADV
ajfa-2641	120	7	the	the	DET
ajfa-2641	120	8	first	first	ADJ
ajfa-2641	120	9	time	time	NOUN
ajfa-2641	120	10	,	,	PUNCT
ajfa-2641	120	11	rather	rather	ADV
ajfa-2641	120	12	than	than	ADP
ajfa-2641	120	13	spending	spend	VERB
ajfa-2641	120	14	effort	effort	NOUN
ajfa-2641	120	15	on	on	ADP
ajfa-2641	120	16	correcting	correct	VERB
ajfa-2641	120	17	errors	error	NOUN
ajfa-2641	120	18	.	.	PUNCT
ajfa-2641	121	1	according	accord	VERB
ajfa-2641	121	2	to	to	ADP
ajfa-2641	121	3	tennant	tennant	PROPN
ajfa-2641	121	4	(	(	PUNCT
ajfa-2641	121	5	2001	2001	NUM
ajfa-2641	121	6	)	)	PUNCT
ajfa-2641	121	7	smp	smp	NOUN
ajfa-2641	121	8	can	can	AUX
ajfa-2641	121	9	apply	apply	VERB
ajfa-2641	121	10	ssm	ssm	NOUN
ajfa-2641	121	11	in	in	ADP
ajfa-2641	121	12	the	the	DET
ajfa-2641	121	13	following	following	ADJ
ajfa-2641	121	14	ways	way	NOUN
ajfa-2641	121	15	:	:	PUNCT
ajfa-2641	121	16	step	step	NOUN
ajfa-2641	121	17	1	1	NUM
ajfa-2641	121	18	:	:	PUNCT
ajfa-2641	121	19	definition	definition	NOUN
ajfa-2641	121	20	starts	start	VERB
ajfa-2641	121	21	with	with	ADP
ajfa-2641	121	22	conducting	conduct	VERB
ajfa-2641	121	23	a	a	DET
ajfa-2641	121	24	baseline	baseline	ADJ
ajfa-2641	121	25	study	study	NOUN
ajfa-2641	121	26	to	to	PART
ajfa-2641	121	27	identify	identify	VERB
ajfa-2641	121	28	smp	smp	NOUN
ajfa-2641	121	29	market	market	NOUN
ajfa-2641	121	30	segments	segment	NOUN
ajfa-2641	121	31	and	and	CCONJ
ajfa-2641	121	32	their	their	PRON
ajfa-2641	121	33	problems	problem	NOUN
ajfa-2641	121	34	.	.	PUNCT
ajfa-2641	122	1	goals	goal	NOUN
ajfa-2641	122	2	should	should	AUX
ajfa-2641	122	3	be	be	AUX
ajfa-2641	122	4	accurately	accurately	ADV
ajfa-2641	122	5	defined	define	VERB
ajfa-2641	122	6	and	and	CCONJ
ajfa-2641	122	7	must	must	AUX
ajfa-2641	122	8	follow	follow	VERB
ajfa-2641	122	9	the	the	DET
ajfa-2641	122	10	smart	smart	ADJ
ajfa-2641	122	11	principles	principle	NOUN
ajfa-2641	122	12	:	:	PUNCT
ajfa-2641	122	13	s	s	X
ajfa-2641	122	14	=	=	X
ajfa-2641	122	15	specific	specific	ADJ
ajfa-2641	122	16	;	;	PUNCT
ajfa-2641	122	17	m=	m=	X
ajfa-2641	122	18	measurable	measurable	NOUN
ajfa-2641	122	19	;	;	PUNCT
ajfa-2641	122	20	a	a	DET
ajfa-2641	122	21	=	=	SYM
ajfa-2641	122	22	attainable	attainable	ADJ
ajfa-2641	122	23	;	;	PUNCT
ajfa-2641	122	24	r=	r=	ADJ
ajfa-2641	122	25	relevant	relevant	ADJ
ajfa-2641	122	26	and	and	CCONJ
ajfa-2641	122	27	t=	t=	PRON
ajfa-2641	122	28	timely	timely	ADV
ajfa-2641	122	29	.	.	PUNCT
ajfa-2641	123	1	step	step	NOUN
ajfa-2641	123	2	2	2	NUM
ajfa-2641	123	3	:	:	PUNCT
ajfa-2641	123	4	improvement	improvement	NOUN
ajfa-2641	123	5	measurement	measurement	NOUN
ajfa-2641	123	6	parameters	parameter	NOUN
ajfa-2641	123	7	and	and	CCONJ
ajfa-2641	123	8	extent	extent	NOUN
ajfa-2641	123	9	to	to	PART
ajfa-2641	123	10	be	be	AUX
ajfa-2641	123	11	improved	improve	VERB
ajfa-2641	123	12	should	should	AUX
ajfa-2641	123	13	be	be	AUX
ajfa-2641	123	14	properly	properly	ADV
ajfa-2641	123	15	established	establish	VERB
ajfa-2641	123	16	.	.	PUNCT
ajfa-2641	124	1	actual	actual	ADJ
ajfa-2641	124	2	data	datum	NOUN
ajfa-2641	124	3	should	should	AUX
ajfa-2641	124	4	be	be	AUX
ajfa-2641	124	5	collected	collect	VERB
ajfa-2641	124	6	to	to	PART
ajfa-2641	124	7	enable	enable	VERB
ajfa-2641	124	8	measurement	measurement	NOUN
ajfa-2641	124	9	and	and	CCONJ
ajfa-2641	124	10	asian	asian	ADJ
ajfa-2641	124	11	journal	journal	NOUN
ajfa-2641	124	12	of	of	ADP
ajfa-2641	124	13	finance	finance	PROPN
ajfa-2641	124	14	&	&	CCONJ
ajfa-2641	124	15	accounting	accounting	PROPN
ajfa-2641	124	16	issn	issn	PROPN
ajfa-2641	124	17	1946	1946	NUM
ajfa-2641	124	18	-	-	PUNCT
ajfa-2641	124	19	052x	052x	NOUN
ajfa-2641	124	20	2012	2012	NUM
ajfa-2641	124	21	,	,	PUNCT
ajfa-2641	124	22	vol	vol	NOUN
ajfa-2641	124	23	.	.	PROPN
ajfa-2641	124	24	4	4	NUM
ajfa-2641	124	25	,	,	PUNCT
ajfa-2641	124	26	no	no	INTJ
ajfa-2641	124	27	.	.	NOUN
ajfa-2641	124	28	2	2	NUM
ajfa-2641	124	29	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2641	124	30	370	370	NUM
ajfa-2641	124	31	calculation	calculation	NOUN
ajfa-2641	124	32	of	of	ADP
ajfa-2641	124	33	variances	variance	NOUN
ajfa-2641	124	34	between	between	ADP
ajfa-2641	124	35	the	the	DET
ajfa-2641	124	36	current	current	NOUN
ajfa-2641	124	37	and	and	CCONJ
ajfa-2641	124	38	the	the	DET
ajfa-2641	124	39	desired	desire	VERB
ajfa-2641	124	40	performance	performance	NOUN
ajfa-2641	124	41	.	.	PUNCT
ajfa-2641	125	1	step	step	NOUN
ajfa-2641	125	2	3	3	NUM
ajfa-2641	125	3	:	:	PUNCT
ajfa-2641	125	4	once	once	SCONJ
ajfa-2641	125	5	the	the	DET
ajfa-2641	125	6	data	datum	NOUN
ajfa-2641	125	7	are	be	AUX
ajfa-2641	125	8	analyzed	analyze	VERB
ajfa-2641	125	9	,	,	PUNCT
ajfa-2641	125	10	it	it	PRON
ajfa-2641	125	11	will	will	AUX
ajfa-2641	125	12	provide	provide	VERB
ajfa-2641	125	13	insights	insight	NOUN
ajfa-2641	125	14	into	into	ADP
ajfa-2641	125	15	the	the	DET
ajfa-2641	125	16	process	process	NOUN
ajfa-2641	125	17	to	to	PART
ajfa-2641	125	18	be	be	AUX
ajfa-2641	125	19	improved	improve	VERB
ajfa-2641	125	20	.	.	PUNCT
ajfa-2641	126	1	these	these	PRON
ajfa-2641	126	2	include	include	VERB
ajfa-2641	126	3	identifying	identify	VERB
ajfa-2641	126	4	the	the	DET
ajfa-2641	126	5	fundamental	fundamental	ADJ
ajfa-2641	126	6	causes	cause	NOUN
ajfa-2641	126	7	of	of	ADP
ajfa-2641	126	8	the	the	DET
ajfa-2641	126	9	defects	defect	NOUN
ajfa-2641	126	10	or	or	CCONJ
ajfa-2641	126	11	errors	error	NOUN
ajfa-2641	126	12	to	to	PART
ajfa-2641	126	13	enable	enable	VERB
ajfa-2641	126	14	improvement	improvement	NOUN
ajfa-2641	126	15	in	in	ADP
ajfa-2641	126	16	the	the	DET
ajfa-2641	126	17	services	service	NOUN
ajfa-2641	126	18	delivery	delivery	NOUN
ajfa-2641	126	19	.	.	PUNCT
ajfa-2641	127	1	step	step	NOUN
ajfa-2641	127	2	4	4	NUM
ajfa-2641	127	3	:	:	PUNCT
ajfa-2641	127	4	the	the	DET
ajfa-2641	127	5	improve	improve	ADJ
ajfa-2641	127	6	phase	phase	NOUN
ajfa-2641	127	7	is	be	AUX
ajfa-2641	127	8	the	the	DET
ajfa-2641	127	9	fourth	fourth	ADJ
ajfa-2641	127	10	in	in	ADP
ajfa-2641	127	11	ssm	ssm	PROPN
ajfa-2641	127	12	.	.	PUNCT
ajfa-2641	128	1	analysis	analysis	NOUN
ajfa-2641	128	2	in	in	ADP
ajfa-2641	128	3	step	step	NOUN
ajfa-2641	128	4	3	3	NUM
ajfa-2641	128	5	will	will	AUX
ajfa-2641	128	6	trigger	trigger	VERB
ajfa-2641	128	7	smps	smps	NOUN
ajfa-2641	128	8	management	management	NOUN
ajfa-2641	128	9	action	action	NOUN
ajfa-2641	128	10	and	and	CCONJ
ajfa-2641	128	11	the	the	DET
ajfa-2641	128	12	basis	basis	NOUN
ajfa-2641	128	13	for	for	ADP
ajfa-2641	128	14	improvements	improvement	NOUN
ajfa-2641	128	15	in	in	ADP
ajfa-2641	128	16	processes	process	NOUN
ajfa-2641	128	17	capable	capable	ADJ
ajfa-2641	128	18	of	of	ADP
ajfa-2641	128	19	resolving	resolve	VERB
ajfa-2641	128	20	client	client	NOUN
ajfa-2641	128	21	problems	problem	NOUN
ajfa-2641	128	22	.	.	PUNCT
ajfa-2641	129	1	step	step	NOUN
ajfa-2641	129	2	5	5	NUM
ajfa-2641	129	3	:	:	PUNCT
ajfa-2641	129	4	control	control	NOUN
ajfa-2641	129	5	phase	phase	NOUN
ajfa-2641	129	6	:	:	PUNCT
ajfa-2641	129	7	this	this	DET
ajfa-2641	129	8	phase	phase	NOUN
ajfa-2641	129	9	is	be	AUX
ajfa-2641	129	10	where	where	SCONJ
ajfa-2641	129	11	improvements	improvement	NOUN
ajfa-2641	129	12	implemented	implement	VERB
ajfa-2641	129	13	are	be	AUX
ajfa-2641	129	14	made	make	VERB
ajfa-2641	129	15	manifest	manifest	ADJ
ajfa-2641	129	16	.	.	PUNCT
ajfa-2641	130	1	it	it	PRON
ajfa-2641	130	2	is	be	AUX
ajfa-2641	130	3	the	the	DET
ajfa-2641	130	4	most	most	ADV
ajfa-2641	130	5	neglected	neglect	VERB
ajfa-2641	130	6	phases	phase	NOUN
ajfa-2641	130	7	in	in	ADP
ajfa-2641	130	8	the	the	DET
ajfa-2641	130	9	methodology	methodology	NOUN
ajfa-2641	130	10	.	.	PUNCT
ajfa-2641	131	1	one	one	NUM
ajfa-2641	131	2	of	of	ADP
ajfa-2641	131	3	the	the	DET
ajfa-2641	131	4	main	main	ADJ
ajfa-2641	131	5	reasons	reason	NOUN
ajfa-2641	131	6	for	for	ADP
ajfa-2641	131	7	improvements	improvement	NOUN
ajfa-2641	131	8	not	not	PART
ajfa-2641	131	9	showing	show	VERB
ajfa-2641	131	10	is	be	AUX
ajfa-2641	131	11	because	because	SCONJ
ajfa-2641	131	12	this	this	DET
ajfa-2641	131	13	phase	phase	NOUN
ajfa-2641	131	14	is	be	AUX
ajfa-2641	131	15	overlooked	overlook	VERB
ajfa-2641	131	16	.	.	PUNCT
ajfa-2641	132	1	2.5	2.5	NUM
ajfa-2641	132	2	virtuous	virtuous	ADJ
ajfa-2641	132	3	circle	circle	NOUN
ajfa-2641	132	4	of	of	ADP
ajfa-2641	132	5	dmaic	dmaic	PROPN
ajfa-2641	132	6	costin	costin	PROPN
ajfa-2641	132	7	(	(	PUNCT
ajfa-2641	132	8	1994	1994	NUM
ajfa-2641	132	9	)	)	PUNCT
ajfa-2641	132	10	emphasized	emphasize	VERB
ajfa-2641	132	11	that	that	SCONJ
ajfa-2641	132	12	quality	quality	NOUN
ajfa-2641	132	13	is	be	AUX
ajfa-2641	132	14	the	the	DET
ajfa-2641	132	15	most	most	ADV
ajfa-2641	132	16	significant	significant	ADJ
ajfa-2641	132	17	of	of	ADP
ajfa-2641	132	18	all	all	DET
ajfa-2641	132	19	competitive	competitive	ADJ
ajfa-2641	132	20	weapons	weapon	NOUN
ajfa-2641	132	21	in	in	ADP
ajfa-2641	132	22	the	the	DET
ajfa-2641	132	23	business	business	NOUN
ajfa-2641	132	24	arena	arena	NOUN
ajfa-2641	132	25	and	and	CCONJ
ajfa-2641	132	26	its	its	PRON
ajfa-2641	132	27	implementation	implementation	NOUN
ajfa-2641	132	28	should	should	AUX
ajfa-2641	132	29	be	be	AUX
ajfa-2641	132	30	an	an	DET
ajfa-2641	132	31	ongoing	ongoing	ADJ
ajfa-2641	132	32	process	process	NOUN
ajfa-2641	132	33	.	.	PUNCT
ajfa-2641	133	1	it	it	PRON
ajfa-2641	133	2	should	should	AUX
ajfa-2641	133	3	be	be	AUX
ajfa-2641	133	4	allowed	allow	VERB
ajfa-2641	133	5	to	to	PART
ajfa-2641	133	6	become	become	VERB
ajfa-2641	133	7	a	a	DET
ajfa-2641	133	8	philosophy	philosophy	NOUN
ajfa-2641	133	9	and	and	CCONJ
ajfa-2641	133	10	culture	culture	NOUN
ajfa-2641	133	11	of	of	ADP
ajfa-2641	133	12	the	the	DET
ajfa-2641	133	13	whole	whole	ADJ
ajfa-2641	133	14	institutions	institution	NOUN
ajfa-2641	133	15	.	.	PUNCT
ajfa-2641	134	1	improving	improve	VERB
ajfa-2641	134	2	a	a	DET
ajfa-2641	134	3	service	service	NOUN
ajfa-2641	134	4	should	should	AUX
ajfa-2641	134	5	be	be	AUX
ajfa-2641	134	6	a	a	DET
ajfa-2641	134	7	continuous	continuous	ADJ
ajfa-2641	134	8	process	process	NOUN
ajfa-2641	134	9	and	and	CCONJ
ajfa-2641	134	10	in	in	ADP
ajfa-2641	134	11	audit	audit	NOUN
ajfa-2641	134	12	firms	firm	NOUN
ajfa-2641	134	13	,	,	PUNCT
ajfa-2641	134	14	each	each	DET
ajfa-2641	134	15	employee	employee	NOUN
ajfa-2641	134	16	should	should	AUX
ajfa-2641	134	17	accept	accept	VERB
ajfa-2641	134	18	responsibility	responsibility	NOUN
ajfa-2641	134	19	for	for	ADP
ajfa-2641	134	20	that	that	DET
ajfa-2641	134	21	process	process	NOUN
ajfa-2641	134	22	(	(	PUNCT
ajfa-2641	134	23	wilkinson	wilkinson	PROPN
ajfa-2641	134	24	.	.	PROPN
ajfa-2641	134	25	,	,	PUNCT
ajfa-2641	134	26	marchington	marchington	PROPN
ajfa-2641	134	27	.	.	PROPN
ajfa-2641	134	28	,	,	PUNCT
ajfa-2641	134	29	goodman	goodman	PROPN
ajfa-2641	134	30	.	.	PROPN
ajfa-2641	134	31	,	,	PUNCT
ajfa-2641	134	32	&	&	CCONJ
ajfa-2641	134	33	ackers	acker	NOUN
ajfa-2641	134	34	,	,	PUNCT
ajfa-2641	134	35	1992	1992	NUM
ajfa-2641	134	36	)	)	PUNCT
ajfa-2641	134	37	dmaic	dmaic	ADJ
ajfa-2641	134	38	in	in	ADP
ajfa-2641	134	39	smp	smp	PROPN
ajfa-2641	134	40	operations	operation	NOUN
ajfa-2641	134	41	should	should	AUX
ajfa-2641	134	42	be	be	AUX
ajfa-2641	134	43	on	on	ADP
ajfa-2641	134	44	cyclical	cyclical	ADJ
ajfa-2641	134	45	basis	basis	NOUN
ajfa-2641	134	46	.	.	PUNCT
ajfa-2641	135	1	the	the	DET
ajfa-2641	135	2	control	control	NOUN
ajfa-2641	135	3	phase	phase	NOUN
ajfa-2641	135	4	(	(	PUNCT
ajfa-2641	135	5	step	step	NOUN
ajfa-2641	135	6	5	5	NUM
ajfa-2641	135	7	)	)	PUNCT
ajfa-2641	135	8	will	will	AUX
ajfa-2641	135	9	further	far	ADV
ajfa-2641	135	10	provide	provide	VERB
ajfa-2641	135	11	an	an	DET
ajfa-2641	135	12	avenue	avenue	NOUN
ajfa-2641	135	13	for	for	ADP
ajfa-2641	135	14	the	the	DET
ajfa-2641	135	15	redefinition	redefinition	NOUN
ajfa-2641	135	16	stage	stage	NOUN
ajfa-2641	135	17	(	(	PUNCT
ajfa-2641	135	18	step	step	NOUN
ajfa-2641	135	19	1	1	NUM
ajfa-2641	135	20	)	)	PUNCT
ajfa-2641	135	21	.	.	PUNCT
ajfa-2641	136	1	a	a	DET
ajfa-2641	136	2	key	key	ADJ
ajfa-2641	136	3	philosophy	philosophy	NOUN
ajfa-2641	136	4	in	in	ADP
ajfa-2641	136	5	dealing	deal	VERB
ajfa-2641	136	6	with	with	ADP
ajfa-2641	136	7	clients	client	NOUN
ajfa-2641	136	8	is	be	AUX
ajfa-2641	136	9	that	that	SCONJ
ajfa-2641	136	10	they	they	PRON
ajfa-2641	136	11	are	be	AUX
ajfa-2641	136	12	responsible	responsible	ADJ
ajfa-2641	136	13	for	for	ADP
ajfa-2641	136	14	defining	define	VERB
ajfa-2641	136	15	what	what	PRON
ajfa-2641	136	16	quality	quality	NOUN
ajfa-2641	136	17	is	be	AUX
ajfa-2641	136	18	(	(	PUNCT
ajfa-2641	136	19	mohammed	mohammed	PROPN
ajfa-2641	136	20	.	.	PROPN
ajfa-2641	136	21	&	&	CCONJ
ajfa-2641	136	22	shamsuddoha	shamsuddoha	PROPN
ajfa-2641	136	23	,	,	PUNCT
ajfa-2641	136	24	2012	2012	NUM
ajfa-2641	136	25	)	)	PUNCT
ajfa-2641	136	26	and	and	CCONJ
ajfa-2641	136	27	for	for	SCONJ
ajfa-2641	136	28	smp	smp	NOUN
ajfa-2641	136	29	to	to	PART
ajfa-2641	136	30	have	have	VERB
ajfa-2641	136	31	a	a	DET
ajfa-2641	136	32	successful	successful	ADJ
ajfa-2641	136	33	implementation	implementation	NOUN
ajfa-2641	136	34	of	of	ADP
ajfa-2641	136	35	ssm	ssm	PROPN
ajfa-2641	136	36	,	,	PUNCT
ajfa-2641	136	37	all	all	DET
ajfa-2641	136	38	stakeholders	stakeholder	NOUN
ajfa-2641	136	39	should	should	AUX
ajfa-2641	136	40	be	be	AUX
ajfa-2641	136	41	treated	treat	VERB
ajfa-2641	136	42	as	as	ADP
ajfa-2641	136	43	business	business	NOUN
ajfa-2641	136	44	partners	partner	NOUN
ajfa-2641	136	45	with	with	ADP
ajfa-2641	136	46	all	all	DET
ajfa-2641	136	47	parties	party	NOUN
ajfa-2641	136	48	working	work	VERB
ajfa-2641	136	49	together	together	ADV
ajfa-2641	136	50	to	to	PART
ajfa-2641	136	51	deliver	deliver	VERB
ajfa-2641	136	52	quality	quality	NOUN
ajfa-2641	136	53	services	service	NOUN
ajfa-2641	136	54	(	(	PUNCT
ajfa-2641	136	55	schroeder	schroeder	NOUN
ajfa-2641	136	56	,	,	PUNCT
ajfa-2641	136	57	2006	2006	NUM
ajfa-2641	136	58	)	)	PUNCT
ajfa-2641	136	59	.	.	PUNCT
ajfa-2641	137	1	2.6	2.6	NUM
ajfa-2641	137	2	benefit	benefit	NOUN
ajfa-2641	137	3	of	of	ADP
ajfa-2641	137	4	six	six	NUM
ajfa-2641	137	5	sigma	sigma	PROPN
ajfa-2641	137	6	methodology	methodology	NOUN
ajfa-2641	137	7	chao	chao	PROPN
ajfa-2641	137	8	-	-	PUNCT
ajfa-2641	137	9	ton	ton	NOUN
ajfa-2641	137	10	,	,	PUNCT
ajfa-2641	137	11	&	&	CCONJ
ajfa-2641	137	12	chia	chia	PROPN
ajfa-2641	137	13	-	-	PUNCT
ajfa-2641	137	14	jan	jan	PROPN
ajfa-2641	137	15	,	,	PUNCT
ajfa-2641	137	16	(	(	PUNCT
ajfa-2641	137	17	2008	2008	NUM
ajfa-2641	137	18	)	)	PUNCT
ajfa-2641	137	19	classified	classify	VERB
ajfa-2641	137	20	the	the	DET
ajfa-2641	137	21	benefit	benefit	NOUN
ajfa-2641	137	22	of	of	ADP
ajfa-2641	137	23	ssm	ssm	NOUN
ajfa-2641	137	24	into	into	ADP
ajfa-2641	137	25	hard	hard	ADJ
ajfa-2641	137	26	saving	saving	NOUN
ajfa-2641	137	27	involving	involve	VERB
ajfa-2641	137	28	tangible	tangible	ADJ
ajfa-2641	137	29	outcome	outcome	NOUN
ajfa-2641	137	30	in	in	ADP
ajfa-2641	137	31	relation	relation	NOUN
ajfa-2641	137	32	cost	cost	NOUN
ajfa-2641	137	33	and	and	CCONJ
ajfa-2641	137	34	revenue	revenue	NOUN
ajfa-2641	137	35	and	and	CCONJ
ajfa-2641	137	36	soft	soft	ADJ
ajfa-2641	137	37	savings	saving	NOUN
ajfa-2641	137	38	involving	involve	VERB
ajfa-2641	137	39	actual	actual	ADJ
ajfa-2641	137	40	improvements	improvement	NOUN
ajfa-2641	137	41	.	.	PUNCT
ajfa-2641	138	1	this	this	PRON
ajfa-2641	138	2	is	be	AUX
ajfa-2641	138	3	shown	show	VERB
ajfa-2641	138	4	in	in	ADP
ajfa-2641	138	5	figure	figure	NOUN
ajfa-2641	138	6	2	2	NUM
ajfa-2641	138	7	below	below	ADV
ajfa-2641	138	8	:	:	PUNCT
ajfa-2641	138	9	asian	asian	ADJ
ajfa-2641	138	10	journal	journal	NOUN
ajfa-2641	138	11	of	of	ADP
ajfa-2641	138	12	finance	finance	PROPN
ajfa-2641	138	13	&	&	CCONJ
ajfa-2641	138	14	accounting	accounting	PROPN
ajfa-2641	138	15	issn	issn	PROPN
ajfa-2641	138	16	1946	1946	NUM
ajfa-2641	138	17	-	-	PUNCT
ajfa-2641	138	18	052x	052x	NOUN
ajfa-2641	138	19	2012	2012	NUM
ajfa-2641	138	20	,	,	PUNCT
ajfa-2641	138	21	vol	vol	NOUN
ajfa-2641	138	22	.	.	PROPN
ajfa-2641	138	23	4	4	NUM
ajfa-2641	138	24	,	,	PUNCT
ajfa-2641	138	25	no	no	INTJ
ajfa-2641	138	26	.	.	NOUN
ajfa-2641	138	27	2	2	NUM
ajfa-2641	138	28	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2641	138	29	371	371	NUM
ajfa-2641	138	30	sources	source	NOUN
ajfa-2641	138	31	:	:	PUNCT
ajfa-2641	138	32	chao	chao	PROPN
ajfa-2641	138	33	-	-	PUNCT
ajfa-2641	138	34	ton	ton	PROPN
ajfa-2641	138	35	&	&	CCONJ
ajfa-2641	138	36	chia	chia	PROPN
ajfa-2641	138	37	-	-	PUNCT
ajfa-2641	138	38	jan	jan	PROPN
ajfa-2641	138	39	,	,	PUNCT
ajfa-2641	138	40	(	(	PUNCT
ajfa-2641	138	41	2008	2008	NUM
ajfa-2641	138	42	)	)	PUNCT
ajfa-2641	138	43	.	.	PUNCT
ajfa-2641	139	1	figure	figure	NOUN
ajfa-2641	139	2	2	2	NUM
ajfa-2641	139	3	.	.	PUNCT
ajfa-2641	139	4	benefit	benefit	NOUN
ajfa-2641	139	5	of	of	ADP
ajfa-2641	139	6	six	six	NUM
ajfa-2641	139	7	sigma	sigma	NOUN
ajfa-2641	139	8	methodologies	methodologie	VERB
ajfa-2641	139	9	3	3	NUM
ajfa-2641	139	10	.	.	X
ajfa-2641	139	11	methodology	methodology	NOUN
ajfa-2641	139	12	the	the	DET
ajfa-2641	139	13	population	population	NOUN
ajfa-2641	139	14	for	for	ADP
ajfa-2641	139	15	the	the	DET
ajfa-2641	139	16	study	study	NOUN
ajfa-2641	139	17	consisted	consist	VERB
ajfa-2641	139	18	of	of	ADP
ajfa-2641	139	19	914	914	NUM
ajfa-2641	139	20	smps	smp	NOUN
ajfa-2641	139	21	(	(	PUNCT
ajfa-2641	139	22	firms	firm	NOUN
ajfa-2641	139	23	with	with	ADP
ajfa-2641	139	24	between	between	ADP
ajfa-2641	139	25	1	1	NUM
ajfa-2641	139	26	to	to	PART
ajfa-2641	139	27	6	6	NUM
ajfa-2641	139	28	partners	partner	NOUN
ajfa-2641	139	29	)	)	PUNCT
ajfa-2641	139	30	representing	represent	VERB
ajfa-2641	139	31	99.8	99.8	NUM
ajfa-2641	139	32	%	%	NOUN
ajfa-2641	139	33	of	of	ADP
ajfa-2641	139	34	the	the	DET
ajfa-2641	139	35	total	total	ADJ
ajfa-2641	139	36	firms	firm	NOUN
ajfa-2641	139	37	licensed	license	VERB
ajfa-2641	139	38	by	by	ADP
ajfa-2641	139	39	the	the	DET
ajfa-2641	139	40	institute	institute	PROPN
ajfa-2641	139	41	of	of	ADP
ajfa-2641	139	42	chartered	charter	VERB
ajfa-2641	139	43	accountants	accountant	NOUN
ajfa-2641	139	44	of	of	ADP
ajfa-2641	139	45	nigeria	nigeria	PROPN
ajfa-2641	139	46	to	to	PART
ajfa-2641	139	47	provide	provide	VERB
ajfa-2641	139	48	auditing	auditing	NOUN
ajfa-2641	139	49	services	service	NOUN
ajfa-2641	139	50	.	.	PUNCT
ajfa-2641	140	1	only	only	ADV
ajfa-2641	140	2	principal	principal	ADJ
ajfa-2641	140	3	partners	partner	NOUN
ajfa-2641	140	4	of	of	ADP
ajfa-2641	140	5	smps	smp	NOUN
ajfa-2641	140	6	responsible	responsible	ADJ
ajfa-2641	140	7	for	for	ADP
ajfa-2641	140	8	strategic	strategic	ADJ
ajfa-2641	140	9	decision	decision	NOUN
ajfa-2641	140	10	making	making	NOUN
ajfa-2641	140	11	were	be	AUX
ajfa-2641	140	12	selected	select	VERB
ajfa-2641	140	13	as	as	ADP
ajfa-2641	140	14	respondents	respondent	NOUN
ajfa-2641	140	15	due	due	ADP
ajfa-2641	140	16	to	to	ADP
ajfa-2641	140	17	their	their	PRON
ajfa-2641	140	18	involvement	involvement	NOUN
ajfa-2641	140	19	in	in	ADP
ajfa-2641	140	20	their	their	PRON
ajfa-2641	140	21	firms	firm	NOUN
ajfa-2641	140	22	’	'	PUNCT
ajfa-2641	140	23	management	management	NOUN
ajfa-2641	140	24	.	.	PUNCT
ajfa-2641	141	1	the	the	DET
ajfa-2641	141	2	sample	sample	NOUN
ajfa-2641	141	3	size	size	NOUN
ajfa-2641	141	4	of	of	ADP
ajfa-2641	141	5	137	137	NUM
ajfa-2641	141	6	consists	consist	NOUN
ajfa-2641	141	7	of	of	ADP
ajfa-2641	141	8	15	15	NUM
ajfa-2641	141	9	%	%	NOUN
ajfa-2641	141	10	of	of	ADP
ajfa-2641	141	11	smps	smp	NOUN
ajfa-2641	141	12	population	population	NOUN
ajfa-2641	141	13	which	which	PRON
ajfa-2641	141	14	forms	form	VERB
ajfa-2641	141	15	the	the	DET
ajfa-2641	141	16	basis	basis	NOUN
ajfa-2641	141	17	137	137	NUM
ajfa-2641	141	18	copies	copy	NOUN
ajfa-2641	141	19	of	of	ADP
ajfa-2641	141	20	questionnaire	questionnaire	NOUN
ajfa-2641	141	21	administered	administer	VERB
ajfa-2641	141	22	at	at	ADP
ajfa-2641	141	23	random	random	ADJ
ajfa-2641	141	24	.	.	PUNCT
ajfa-2641	142	1	133	133	NUM
ajfa-2641	142	2	valid	valid	ADJ
ajfa-2641	142	3	questionnaires	questionnaire	NOUN
ajfa-2641	142	4	were	be	AUX
ajfa-2641	142	5	filled	fill	VERB
ajfa-2641	142	6	and	and	CCONJ
ajfa-2641	142	7	returned	return	VERB
ajfa-2641	142	8	.	.	PUNCT
ajfa-2641	143	1	the	the	DET
ajfa-2641	143	2	questionnaire	questionnaire	NOUN
ajfa-2641	143	3	distribution	distribution	NOUN
ajfa-2641	143	4	was	be	AUX
ajfa-2641	143	5	independent	independent	ADJ
ajfa-2641	143	6	of	of	ADP
ajfa-2641	143	7	sex	sex	NOUN
ajfa-2641	143	8	and	and	CCONJ
ajfa-2641	143	9	age	age	NOUN
ajfa-2641	143	10	.	.	PUNCT
ajfa-2641	144	1	the	the	DET
ajfa-2641	144	2	instrument	instrument	NOUN
ajfa-2641	144	3	consisted	consist	VERB
ajfa-2641	144	4	of	of	ADP
ajfa-2641	144	5	a	a	DET
ajfa-2641	144	6	9	9	NUM
ajfa-2641	144	7	term	term	NOUN
ajfa-2641	144	8	survey	survey	NOUN
ajfa-2641	144	9	questionnaire	questionnaire	NOUN
ajfa-2641	144	10	with	with	ADP
ajfa-2641	144	11	a	a	DET
ajfa-2641	144	12	5	5	NUM
ajfa-2641	144	13	likert	likert	ADJ
ajfa-2641	144	14	scale	scale	NOUN
ajfa-2641	144	15	response	response	NOUN
ajfa-2641	144	16	options	option	NOUN
ajfa-2641	144	17	.	.	PUNCT
ajfa-2641	145	1	strongly	strongly	ADV
ajfa-2641	145	2	agreed	agree	VERB
ajfa-2641	145	3	(	(	PUNCT
ajfa-2641	145	4	sa	sa	PROPN
ajfa-2641	145	5	)	)	PUNCT
ajfa-2641	145	6	,	,	PUNCT
ajfa-2641	145	7	agreed	agree	VERB
ajfa-2641	145	8	(	(	PUNCT
ajfa-2641	145	9	a	a	NOUN
ajfa-2641	145	10	)	)	PUNCT
ajfa-2641	145	11	,	,	PUNCT
ajfa-2641	145	12	undecided	undecided	ADJ
ajfa-2641	145	13	(	(	PUNCT
ajfa-2641	145	14	u	u	NOUN
ajfa-2641	145	15	)	)	PUNCT
ajfa-2641	145	16	disagree	disagree	VERB
ajfa-2641	145	17	)	)	PUNCT
ajfa-2641	145	18	,	,	PUNCT
ajfa-2641	145	19	and	and	CCONJ
ajfa-2641	145	20	strongly	strongly	ADV
ajfa-2641	145	21	disagreed	disagree	VERB
ajfa-2641	145	22	(	(	PUNCT
ajfa-2641	145	23	sd	sd	NOUN
ajfa-2641	145	24	)	)	PUNCT
ajfa-2641	145	25	.	.	PUNCT
ajfa-2641	146	1	pilot	pilot	NOUN
ajfa-2641	146	2	survey	survey	NOUN
ajfa-2641	146	3	was	be	AUX
ajfa-2641	146	4	adopted	adopt	VERB
ajfa-2641	146	5	for	for	ADP
ajfa-2641	146	6	the	the	DET
ajfa-2641	146	7	reliability	reliability	NOUN
ajfa-2641	146	8	test	test	NOUN
ajfa-2641	146	9	and	and	CCONJ
ajfa-2641	146	10	it	it	PRON
ajfa-2641	146	11	yielded	yield	VERB
ajfa-2641	146	12	correlation	correlation	NOUN
ajfa-2641	146	13	coefficient	coefficient	NOUN
ajfa-2641	146	14	of	of	ADP
ajfa-2641	146	15	0.84	0.84	NUM
ajfa-2641	146	16	.	.	PUNCT
ajfa-2641	147	1	the	the	DET
ajfa-2641	147	2	questionnaire	questionnaire	NOUN
ajfa-2641	147	3	was	be	AUX
ajfa-2641	147	4	structured	structure	VERB
ajfa-2641	147	5	in	in	ADP
ajfa-2641	147	6	line	line	NOUN
ajfa-2641	147	7	with	with	ADP
ajfa-2641	147	8	the	the	DET
ajfa-2641	147	9	objective	objective	NOUN
ajfa-2641	147	10	,	,	PUNCT
ajfa-2641	147	11	research	research	NOUN
ajfa-2641	147	12	questions	question	NOUN
ajfa-2641	147	13	and	and	CCONJ
ajfa-2641	147	14	hypothesis	hypothesis	NOUN
ajfa-2641	147	15	of	of	ADP
ajfa-2641	147	16	the	the	DET
ajfa-2641	147	17	study	study	NOUN
ajfa-2641	147	18	.	.	PUNCT
ajfa-2641	148	1	data	datum	NOUN
ajfa-2641	148	2	was	be	AUX
ajfa-2641	148	3	analyzed	analyze	VERB
ajfa-2641	148	4	and	and	CCONJ
ajfa-2641	148	5	pearson	pearson	PROPN
ajfa-2641	148	6	product	product	NOUN
ajfa-2641	148	7	moment	moment	NOUN
ajfa-2641	148	8	correlation	correlation	NOUN
ajfa-2641	148	9	method	method	NOUN
ajfa-2641	148	10	was	be	AUX
ajfa-2641	148	11	used	use	VERB
ajfa-2641	148	12	to	to	PART
ajfa-2641	148	13	confirm	confirm	VERB
ajfa-2641	148	14	the	the	DET
ajfa-2641	148	15	hypotheses	hypothesis	NOUN
ajfa-2641	148	16	of	of	ADP
ajfa-2641	148	17	the	the	DET
ajfa-2641	148	18	study	study	NOUN
ajfa-2641	148	19	.	.	PUNCT
ajfa-2641	149	1	the	the	DET
ajfa-2641	149	2	formulae	formulae	NOUN
ajfa-2641	149	3	are	be	AUX
ajfa-2641	149	4	:	:	PUNCT
ajfa-2641	149	5	r	r	NOUN
ajfa-2641	149	6	=	=	SYM
ajfa-2641	149	7	n	n	NOUN
ajfa-2641	149	8	,	,	PUNCT
ajfa-2641	149	9	by	by	ADP
ajfa-2641	149	10	(	(	PUNCT
ajfa-2641	149	11	x	x	PROPN
ajfa-2641	149	12	)	)	PUNCT
ajfa-2641	149	13	(	(	PUNCT
ajfa-2641	149	14	y	y	NOUN
ajfa-2641	149	15	)	)	PUNCT
ajfa-2641	149	16	/	/	SYM
ajfa-2641	149	17	nx2	nx2	NOUN
ajfa-2641	149	18	(	(	PUNCT
ajfa-2641	149	19	x)2	x)2	NOUN
ajfa-2641	149	20	n2	n2	PROPN
ajfa-2641	149	21	(	(	PUNCT
ajfa-2641	149	22	y)2	y)2	NOUN
ajfa-2641	149	23	benefit	benefit	NOUN
ajfa-2641	149	24	(	(	PUNCT
ajfa-2641	149	25	ssm	ssm	NOUN
ajfa-2641	149	26	)	)	PUNCT
ajfa-2641	149	27	hard	hard	ADJ
ajfa-2641	149	28	savings	saving	NOUN
ajfa-2641	149	29	soft	soft	ADJ
ajfa-2641	149	30	savings	saving	NOUN
ajfa-2641	149	31	(	(	PUNCT
ajfa-2641	149	32	improvements	improvement	NOUN
ajfa-2641	149	33	)	)	PUNCT
ajfa-2641	149	34	cost	cost	NOUN
ajfa-2641	149	35	reduction	reduction	NOUN
ajfa-2641	149	36	revenue	revenue	NOUN
ajfa-2641	149	37	enhancement	enhancement	NOUN
ajfa-2641	149	38	efficiency	efficiency	NOUN
ajfa-2641	149	39	improvement	improvement	NOUN
ajfa-2641	149	40	cash	cash	NOUN
ajfa-2641	149	41	flow	flow	NOUN
ajfa-2641	149	42	improvement	improvement	NOUN
ajfa-2641	149	43	cost	cost	NOUN
ajfa-2641	149	44	avoidance	avoidance	NOUN
ajfa-2641	149	45	quality	quality	NOUN
ajfa-2641	149	46	improvement	improvement	NOUN
ajfa-2641	149	47	asian	asian	ADJ
ajfa-2641	149	48	journal	journal	NOUN
ajfa-2641	149	49	of	of	ADP
ajfa-2641	149	50	finance	finance	PROPN
ajfa-2641	149	51	&	&	CCONJ
ajfa-2641	149	52	accounting	accounting	PROPN
ajfa-2641	149	53	issn	issn	PROPN
ajfa-2641	149	54	1946	1946	NUM
ajfa-2641	149	55	-	-	PUNCT
ajfa-2641	149	56	052x	052x	NOUN
ajfa-2641	149	57	2012	2012	NUM
ajfa-2641	149	58	,	,	PUNCT
ajfa-2641	149	59	vol	vol	NOUN
ajfa-2641	149	60	.	.	PROPN
ajfa-2641	150	1	4	4	NUM
ajfa-2641	150	2	,	,	PUNCT
ajfa-2641	150	3	no	no	INTJ
ajfa-2641	150	4	.	.	NOUN
ajfa-2641	150	5	2	2	NUM
ajfa-2641	150	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2641	150	7	372	372	NUM
ajfa-2641	150	8	3.1	3.1	NUM
ajfa-2641	150	9	test	test	NOUN
ajfa-2641	150	10	of	of	ADP
ajfa-2641	150	11	statistical	statistical	ADJ
ajfa-2641	150	12	hypothesis	hypothesis	NOUN
ajfa-2641	150	13	hypothesis	hypothesis	NOUN
ajfa-2641	150	14	1	1	NUM
ajfa-2641	150	15	:	:	PUNCT
ajfa-2641	150	16	h0	h0	NOUN
ajfa-2641	150	17	:	:	PUNCT
ajfa-2641	150	18	there	there	PRON
ajfa-2641	150	19	is	be	VERB
ajfa-2641	150	20	no	no	DET
ajfa-2641	150	21	significant	significant	ADJ
ajfa-2641	150	22	relationship	relationship	NOUN
ajfa-2641	150	23	between	between	ADP
ajfa-2641	150	24	tqm	tqm	ADJ
ajfa-2641	150	25	and	and	CCONJ
ajfa-2641	150	26	smp	smp	NOUN
ajfa-2641	150	27	performance	performance	NOUN
ajfa-2641	150	28	in	in	ADP
ajfa-2641	150	29	nigeria	nigeria	PROPN
ajfa-2641	150	30	h1	h1	PROPN
ajfa-2641	150	31	:	:	PUNCT
ajfa-2641	150	32	there	there	PRON
ajfa-2641	150	33	is	be	VERB
ajfa-2641	150	34	significant	significant	ADJ
ajfa-2641	150	35	relationship	relationship	NOUN
ajfa-2641	150	36	between	between	ADP
ajfa-2641	150	37	tqm	tqm	ADJ
ajfa-2641	150	38	and	and	CCONJ
ajfa-2641	150	39	smp	smp	NOUN
ajfa-2641	150	40	performance	performance	NOUN
ajfa-2641	150	41	in	in	ADP
ajfa-2641	150	42	nigeria	nigeria	PROPN
ajfa-2641	150	43	table	table	NOUN
ajfa-2641	150	44	4	4	NUM
ajfa-2641	150	45	.	.	PUNCT
ajfa-2641	151	1	calculation	calculation	NOUN
ajfa-2641	151	2	of	of	ADP
ajfa-2641	151	3	correlation	correlation	NOUN
ajfa-2641	151	4	question	question	NOUN
ajfa-2641	151	5	2	2	NUM
ajfa-2641	151	6	of	of	ADP
ajfa-2641	151	7	questionnaire	questionnaire	NOUN
ajfa-2641	151	8	administered	administer	VERB
ajfa-2641	151	9	:	:	PUNCT
ajfa-2641	151	10	adoption	adoption	NOUN
ajfa-2641	151	11	of	of	ADP
ajfa-2641	151	12	tom	tom	PROPN
ajfa-2641	151	13	will	will	AUX
ajfa-2641	151	14	positive	positive	ADJ
ajfa-2641	151	15	influence	influence	NOUN
ajfa-2641	151	16	smps	smp	VERB
ajfa-2641	151	17	performance	performance	NOUN
ajfa-2641	151	18	in	in	ADP
ajfa-2641	151	19	nigeria	nigeria	PROPN
ajfa-2641	151	20	options	option	NOUN
ajfa-2641	151	21	point	point	NOUN
ajfa-2641	151	22	(	(	PUNCT
ajfa-2641	151	23	x	x	NOUN
ajfa-2641	151	24	)	)	PUNCT
ajfa-2641	151	25	response	response	NOUN
ajfa-2641	151	26	(	(	PUNCT
ajfa-2641	151	27	y	y	NOUN
ajfa-2641	151	28	)	)	PUNCT
ajfa-2641	151	29	(	(	PUNCT
ajfa-2641	151	30	xy	xy	NOUN
ajfa-2641	151	31	)	)	PUNCT
ajfa-2641	151	32	(	(	PUNCT
ajfa-2641	151	33	x2	x2	PROPN
ajfa-2641	151	34	)	)	PUNCT
ajfa-2641	151	35	(	(	PUNCT
ajfa-2641	151	36	y2	y2	PROPN
ajfa-2641	151	37	)	)	PUNCT
ajfa-2641	151	38	sa	sa	PROPN
ajfa-2641	152	1	5	5	NUM
ajfa-2641	152	2	73	73	NUM
ajfa-2641	152	3	65	65	NUM
ajfa-2641	152	4	25	25	NUM
ajfa-2641	152	5	5,329	5,329	NUM
ajfa-2641	152	6	a	a	DET
ajfa-2641	152	7	4	4	NUM
ajfa-2641	152	8	32	32	NUM
ajfa-2641	152	9	128	128	NUM
ajfa-2641	152	10	16	16	NUM
ajfa-2641	152	11	1,024	1,024	NUM
ajfa-2641	152	12	u	u	NOUN
ajfa-2641	152	13	3	3	NUM
ajfa-2641	152	14	7	7	NUM
ajfa-2641	152	15	21	21	NUM
ajfa-2641	152	16	9	9	NUM
ajfa-2641	152	17	49	49	NUM
ajfa-2641	152	18	d	d	SYM
ajfa-2641	152	19	2	2	NUM
ajfa-2641	152	20	8	8	NUM
ajfa-2641	152	21	16	16	NUM
ajfa-2641	152	22	4	4	NUM
ajfa-2641	152	23	64	64	NUM
ajfa-2641	152	24	sd	sd	ADP
ajfa-2641	152	25	1	1	NUM
ajfa-2641	152	26	13	13	NUM
ajfa-2641	152	27	13	13	NUM
ajfa-2641	152	28	1	1	NUM
ajfa-2641	152	29	169	169	NUM
ajfa-2641	152	30	σ	σ	NUM
ajfa-2641	152	31	15	15	NUM
ajfa-2641	152	32	133	133	NUM
ajfa-2641	152	33	543	543	NUM
ajfa-2641	152	34	55	55	NUM
ajfa-2641	152	35	6,635	6,635	NUM
ajfa-2641	152	36	source	source	NOUN
ajfa-2641	152	37	:	:	PUNCT
ajfa-2641	152	38	author	author	NOUN
ajfa-2641	152	39	’s	’s	PART
ajfa-2641	152	40	computation	computation	NOUN
ajfa-2641	152	41	,	,	PUNCT
ajfa-2641	152	42	september	september	PROPN
ajfa-2641	152	43	2012	2012	NUM
ajfa-2641	152	44	r	r	NOUN
ajfa-2641	152	45	=	=	SYM
ajfa-2641	152	46	nσxy	nσxy	NOUN
ajfa-2641	152	47	–	–	PUNCT
ajfa-2641	152	48	(	(	PUNCT
ajfa-2641	152	49	σx	σx	NOUN
ajfa-2641	152	50	)	)	PUNCT
ajfa-2641	152	51	(	(	PUNCT
ajfa-2641	152	52	σy	σy	NOUN
ajfa-2641	152	53	)	)	PUNCT
ajfa-2641	152	54	/	/	SYM
ajfa-2641	152	55	√	√	PROPN
ajfa-2641	152	56	n	n	CCONJ
ajfa-2641	152	57	[	[	X
ajfa-2641	152	58	σx2	σx2	INTJ
ajfa-2641	152	59	–	–	PUNCT
ajfa-2641	152	60	(	(	PUNCT
ajfa-2641	152	61	σx)2	σx)2	NOUN
ajfa-2641	152	62	]	]	PUNCT
ajfa-2641	153	1	[	[	X
ajfa-2641	153	2	nσy2	nσy2	PROPN
ajfa-2641	153	3	–	–	PUNCT
ajfa-2641	153	4	(	(	PUNCT
ajfa-2641	153	5	σy)2	σy)2	NOUN
ajfa-2641	153	6	where	where	SCONJ
ajfa-2641	153	7	:	:	PUNCT
ajfa-2641	153	8	n	n	NOUN
ajfa-2641	153	9	=	=	SYM
ajfa-2641	153	10	5	5	NUM
ajfa-2641	153	11	,	,	PUNCT
ajfa-2641	153	12	σx	σx	NOUN
ajfa-2641	153	13	=	=	SYM
ajfa-2641	153	14	15	15	NUM
ajfa-2641	153	15	,	,	PUNCT
ajfa-2641	153	16	σy	σy	NOUN
ajfa-2641	153	17	=	=	SYM
ajfa-2641	153	18	133	133	NUM
ajfa-2641	153	19	,	,	PUNCT
ajfa-2641	153	20	σxy	σxy	NOUN
ajfa-2641	153	21	=	=	SYM
ajfa-2641	153	22	543	543	NUM
ajfa-2641	153	23	,	,	PUNCT
ajfa-2641	153	24	σx2	σx2	PROPN
ajfa-2641	153	25	=	=	SYM
ajfa-2641	153	26	55	55	NUM
ajfa-2641	153	27	,	,	PUNCT
ajfa-2641	153	28	σy2	σy2	NOUN
ajfa-2641	153	29	=	=	NOUN
ajfa-2641	153	30	6,635	6,635	NUM
ajfa-2641	153	31	r	r	NOUN
ajfa-2641	153	32	=	=	SYM
ajfa-2641	153	33	5(543	5(543	NUM
ajfa-2641	153	34	)	)	PUNCT
ajfa-2641	153	35	–	–	PUNCT
ajfa-2641	153	36	(	(	PUNCT
ajfa-2641	153	37	15	15	NUM
ajfa-2641	153	38	)	)	PUNCT
ajfa-2641	153	39	(	(	PUNCT
ajfa-2641	153	40	133	133	NUM
ajfa-2641	153	41	)	)	PUNCT
ajfa-2641	153	42	/	/	PUNCT
ajfa-2641	154	1	√5	√5	PROPN
ajfa-2641	155	1	[	[	X
ajfa-2641	155	2	(	(	PUNCT
ajfa-2641	155	3	15	15	NUM
ajfa-2641	155	4	)	)	PUNCT
ajfa-2641	155	5	–	–	PUNCT
ajfa-2641	155	6	(	(	PUNCT
ajfa-2641	155	7	15)2	15)2	NUM
ajfa-2641	155	8	]	]	X
ajfa-2641	156	1	[	[	X
ajfa-2641	156	2	5(6,635	5(6,635	NUM
ajfa-2641	156	3	)	)	PUNCT
ajfa-2641	156	4	–	–	PUNCT
ajfa-2641	156	5	(	(	PUNCT
ajfa-2641	156	6	133)2	133)2	NOUN
ajfa-2641	156	7	]	]	X
ajfa-2641	156	8	=	=	SYM
ajfa-2641	156	9	2,715	2,715	NUM
ajfa-2641	156	10	–	–	PUNCT
ajfa-2641	156	11	1,995	1,995	NUM
ajfa-2641	156	12	/	/	SYM
ajfa-2641	156	13	√	√	PROPN
ajfa-2641	156	14	(	(	PUNCT
ajfa-2641	156	15	275	275	NUM
ajfa-2641	156	16	–	–	SYM
ajfa-2641	156	17	225	225	NUM
ajfa-2641	156	18	)	)	PUNCT
ajfa-2641	156	19	(	(	PUNCT
ajfa-2641	156	20	33,175	33,175	NUM
ajfa-2641	156	21	–	–	PUNCT
ajfa-2641	156	22	17,689	17,689	NUM
ajfa-2641	156	23	)	)	PUNCT
ajfa-2641	156	24	=	=	SYM
ajfa-2641	157	1	720/	720/	NUM
ajfa-2641	157	2	√	√	NUM
ajfa-2641	157	3	(	(	PUNCT
ajfa-2641	157	4	50	50	NUM
ajfa-2641	157	5	)	)	PUNCT
ajfa-2641	157	6	(	(	PUNCT
ajfa-2641	157	7	15,486	15,486	NUM
ajfa-2641	157	8	)	)	PUNCT
ajfa-2641	158	1	=	=	SYM
ajfa-2641	158	2	720	720	NUM
ajfa-2641	158	3	/	/	SYM
ajfa-2641	158	4	880	880	NUM
ajfa-2641	158	5	=	=	SYM
ajfa-2641	158	6	0.818	0.818	NUM
ajfa-2641	158	7	r	r	NOUN
ajfa-2641	158	8	=	=	SYM
ajfa-2641	158	9	0.82	0.82	NUM
ajfa-2641	158	10	(	(	PUNCT
ajfa-2641	158	11	82	82	NUM
ajfa-2641	158	12	%	%	NOUN
ajfa-2641	158	13	)	)	PUNCT
ajfa-2641	158	14	decision	decision	NOUN
ajfa-2641	158	15	:	:	PUNCT
ajfa-2641	158	16	r	r	NOUN
ajfa-2641	158	17	calculated	calculate	VERB
ajfa-2641	158	18	of	of	ADP
ajfa-2641	158	19	0.82	0.82	NUM
ajfa-2641	158	20	≥	≥	NOUN
ajfa-2641	158	21	0.5	0.5	NUM
ajfa-2641	158	22	level	level	NOUN
ajfa-2641	158	23	of	of	ADP
ajfa-2641	158	24	significance	significance	NOUN
ajfa-2641	158	25	.	.	PUNCT
ajfa-2641	159	1	the	the	DET
ajfa-2641	159	2	alternate	alternate	ADJ
ajfa-2641	159	3	hypothesis	hypothesis	NOUN
ajfa-2641	159	4	is	be	AUX
ajfa-2641	159	5	accepted	accept	VERB
ajfa-2641	159	6	that	that	PRON
ajfa-2641	159	7	says	say	VERB
ajfa-2641	159	8	:	:	PUNCT
ajfa-2641	159	9	there	there	PRON
ajfa-2641	159	10	is	be	VERB
ajfa-2641	159	11	significant	significant	ADJ
ajfa-2641	159	12	relationship	relationship	NOUN
ajfa-2641	159	13	between	between	ADP
ajfa-2641	159	14	tqm	tqm	ADJ
ajfa-2641	159	15	and	and	CCONJ
ajfa-2641	159	16	performance	performance	NOUN
ajfa-2641	159	17	of	of	ADP
ajfa-2641	159	18	smps	smp	NOUN
ajfa-2641	159	19	in	in	ADP
ajfa-2641	159	20	nigeria	nigeria	PROPN
ajfa-2641	159	21	therefore	therefore	ADV
ajfa-2641	159	22	the	the	DET
ajfa-2641	159	23	null	null	ADJ
ajfa-2641	159	24	hypothesis	hypothesis	NOUN
ajfa-2641	159	25	is	be	AUX
ajfa-2641	159	26	rejected	reject	VERB
ajfa-2641	159	27	hypothesis	hypothesis	NOUN
ajfa-2641	159	28	11	11	NUM
ajfa-2641	159	29	:	:	PUNCT
ajfa-2641	159	30	h0	h0	NOUN
ajfa-2641	159	31	:	:	PUNCT
ajfa-2641	159	32	six	six	NUM
ajfa-2641	159	33	sigma	sigma	NOUN
ajfa-2641	159	34	methodology	methodology	NOUN
ajfa-2641	159	35	has	have	VERB
ajfa-2641	159	36	no	no	DET
ajfa-2641	159	37	significant	significant	ADJ
ajfa-2641	159	38	influence	influence	NOUN
ajfa-2641	159	39	on	on	ADP
ajfa-2641	159	40	smp	smp	PROPN
ajfa-2641	159	41	services	service	NOUN
ajfa-2641	159	42	delivery	delivery	NOUN
ajfa-2641	159	43	in	in	ADP
ajfa-2641	159	44	nigeria	nigeria	PROPN
ajfa-2641	159	45	.	.	PUNCT
ajfa-2641	160	1	h1	h1	PROPN
ajfa-2641	160	2	:	:	PUNCT
ajfa-2641	160	3	six	six	NUM
ajfa-2641	160	4	sigma	sigma	NOUN
ajfa-2641	160	5	methodology	methodology	NOUN
ajfa-2641	160	6	has	have	VERB
ajfa-2641	160	7	significant	significant	ADJ
ajfa-2641	160	8	influence	influence	NOUN
ajfa-2641	160	9	on	on	ADP
ajfa-2641	160	10	smp	smp	PROPN
ajfa-2641	160	11	services	service	NOUN
ajfa-2641	160	12	delivery	delivery	NOUN
ajfa-2641	160	13	in	in	ADP
ajfa-2641	160	14	nigeria	nigeria	PROPN
ajfa-2641	160	15	asian	asian	PROPN
ajfa-2641	160	16	journal	journal	PROPN
ajfa-2641	160	17	of	of	ADP
ajfa-2641	160	18	finance	finance	PROPN
ajfa-2641	160	19	&	&	CCONJ
ajfa-2641	160	20	accounting	accounting	PROPN
ajfa-2641	160	21	issn	issn	PROPN
ajfa-2641	160	22	1946	1946	NUM
ajfa-2641	160	23	-	-	PUNCT
ajfa-2641	160	24	052x	052x	NOUN
ajfa-2641	160	25	2012	2012	NUM
ajfa-2641	160	26	,	,	PUNCT
ajfa-2641	160	27	vol	vol	NOUN
ajfa-2641	160	28	.	.	PROPN
ajfa-2641	161	1	4	4	NUM
ajfa-2641	161	2	,	,	PUNCT
ajfa-2641	161	3	no	no	INTJ
ajfa-2641	161	4	.	.	NOUN
ajfa-2641	161	5	2	2	NUM
ajfa-2641	161	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-2641	161	7	373	373	NUM
ajfa-2641	161	8	table	table	NOUN
ajfa-2641	161	9	5	5	NUM
ajfa-2641	161	10	.	.	PUNCT
ajfa-2641	161	11	calculation	calculation	NOUN
ajfa-2641	161	12	of	of	ADP
ajfa-2641	161	13	correlation	correlation	NOUN
ajfa-2641	161	14	question	question	NOUN
ajfa-2641	161	15	5	5	NUM
ajfa-2641	161	16	of	of	ADP
ajfa-2641	161	17	questionnaire	questionnaire	NOUN
ajfa-2641	161	18	administered	administer	VERB
ajfa-2641	161	19	:	:	PUNCT
ajfa-2641	161	20	six	six	NUM
ajfa-2641	161	21	sigma	sigma	NOUN
ajfa-2641	161	22	methodology	methodology	NOUN
ajfa-2641	161	23	has	have	VERB
ajfa-2641	161	24	no	no	DET
ajfa-2641	161	25	significant	significant	ADJ
ajfa-2641	161	26	influence	influence	NOUN
ajfa-2641	161	27	on	on	ADP
ajfa-2641	161	28	smp	smp	PROPN
ajfa-2641	161	29	services	service	NOUN
ajfa-2641	161	30	in	in	ADP
ajfa-2641	161	31	nigeria	nigeria	PROPN
ajfa-2641	161	32	.	.	PUNCT
ajfa-2641	162	1	options	option	NOUN
ajfa-2641	162	2	point	point	NOUN
ajfa-2641	162	3	(	(	PUNCT
ajfa-2641	162	4	x	x	NOUN
ajfa-2641	162	5	)	)	PUNCT
ajfa-2641	162	6	response	response	NOUN
ajfa-2641	162	7	(	(	PUNCT
ajfa-2641	162	8	y	y	NOUN
ajfa-2641	162	9	)	)	PUNCT
ajfa-2641	162	10	(	(	PUNCT
ajfa-2641	162	11	xy	xy	NOUN
ajfa-2641	162	12	)	)	PUNCT
ajfa-2641	162	13	(	(	PUNCT
ajfa-2641	162	14	x2	x2	PROPN
ajfa-2641	162	15	)	)	PUNCT
ajfa-2641	162	16	(	(	PUNCT
ajfa-2641	162	17	y2	y2	PROPN
ajfa-2641	162	18	)	)	PUNCT
ajfa-2641	162	19	sa	sa	PROPN
ajfa-2641	162	20	5	5	NUM
ajfa-2641	162	21	50	50	NUM
ajfa-2641	162	22	250	250	NUM
ajfa-2641	162	23	25	25	NUM
ajfa-2641	162	24	2,025	2,025	NUM
ajfa-2641	162	25	a	a	DET
ajfa-2641	162	26	4	4	NUM
ajfa-2641	162	27	28	28	NUM
ajfa-2641	162	28	112	112	NUM
ajfa-2641	162	29	16	16	NUM
ajfa-2641	162	30	784	784	NUM
ajfa-2641	162	31	u	u	NOUN
ajfa-2641	162	32	3	3	NUM
ajfa-2641	162	33	9	9	NUM
ajfa-2641	162	34	27	27	NUM
ajfa-2641	162	35	9	9	NUM
ajfa-2641	162	36	81	81	NUM
ajfa-2641	162	37	d	d	SYM
ajfa-2641	162	38	2	2	NUM
ajfa-2641	162	39	18	18	NUM
ajfa-2641	162	40	36	36	NUM
ajfa-2641	162	41	4	4	NUM
ajfa-2641	162	42	324	324	NUM
ajfa-2641	162	43	sd	sd	ADP
ajfa-2641	162	44	1	1	NUM
ajfa-2641	162	45	28	28	NUM
ajfa-2641	162	46	28	28	NUM
ajfa-2641	162	47	1	1	NUM
ajfa-2641	162	48	784	784	NUM
ajfa-2641	162	49	σ	σ	NUM
ajfa-2641	162	50	15	15	NUM
ajfa-2641	162	51	133	133	NUM
ajfa-2641	162	52	453	453	NUM
ajfa-2641	162	53	55	55	NUM
ajfa-2641	162	54	4,473	4,473	NUM
ajfa-2641	162	55	source	source	NOUN
ajfa-2641	162	56	:	:	PUNCT
ajfa-2641	162	57	author	author	NOUN
ajfa-2641	162	58	’s	’s	PART
ajfa-2641	162	59	computation	computation	NOUN
ajfa-2641	162	60	,	,	PUNCT
ajfa-2641	162	61	september	september	PROPN
ajfa-2641	162	62	2012	2012	NUM
ajfa-2641	162	63	r	r	NOUN
ajfa-2641	162	64	=	=	SYM
ajfa-2641	162	65	nσxy	nσxy	NOUN
ajfa-2641	162	66	–	–	PUNCT
ajfa-2641	162	67	(	(	PUNCT
ajfa-2641	162	68	σx	σx	NOUN
ajfa-2641	162	69	)	)	PUNCT
ajfa-2641	162	70	(	(	PUNCT
ajfa-2641	162	71	σy	σy	NOUN
ajfa-2641	162	72	)	)	PUNCT
ajfa-2641	162	73	/	/	SYM
ajfa-2641	162	74	√	√	PROPN
ajfa-2641	162	75	n	n	CCONJ
ajfa-2641	162	76	[	[	X
ajfa-2641	162	77	σx2	σx2	INTJ
ajfa-2641	162	78	–	–	PUNCT
ajfa-2641	162	79	(	(	PUNCT
ajfa-2641	162	80	σx)2	σx)2	NOUN
ajfa-2641	162	81	]	]	PUNCT
ajfa-2641	163	1	[	[	X
ajfa-2641	163	2	nσy2	nσy2	PROPN
ajfa-2641	163	3	–	–	PUNCT
ajfa-2641	163	4	(	(	PUNCT
ajfa-2641	163	5	σy)2	σy)2	NOUN
ajfa-2641	163	6	where	where	SCONJ
ajfa-2641	163	7	:	:	PUNCT
ajfa-2641	163	8	n	n	NOUN
ajfa-2641	163	9	=	=	SYM
ajfa-2641	163	10	5	5	NUM
ajfa-2641	163	11	,	,	PUNCT
ajfa-2641	163	12	σx	σx	NOUN
ajfa-2641	163	13	=	=	SYM
ajfa-2641	163	14	15	15	NUM
ajfa-2641	163	15	,	,	PUNCT
ajfa-2641	163	16	σy	σy	NOUN
ajfa-2641	163	17	=	=	SYM
ajfa-2641	163	18	133	133	NUM
ajfa-2641	163	19	,	,	PUNCT
ajfa-2641	163	20	σxy	σxy	NOUN
ajfa-2641	163	21	=	=	NOUN
ajfa-2641	163	22	453	453	NUM
ajfa-2641	163	23	,	,	PUNCT
ajfa-2641	163	24	σx2	σx2	PROPN
ajfa-2641	163	25	=	=	SYM
ajfa-2641	163	26	55	55	NUM
ajfa-2641	163	27	,	,	PUNCT
ajfa-2641	163	28	σy2	σy2	NOUN
ajfa-2641	163	29	=	=	NOUN
ajfa-2641	163	30	4,473	4,473	NUM
ajfa-2641	163	31	r	r	NOUN
ajfa-2641	163	32	=	=	SYM
ajfa-2641	163	33	5(453	5(453	NUM
ajfa-2641	163	34	)	)	PUNCT
ajfa-2641	163	35	–	–	PUNCT
ajfa-2641	163	36	(	(	PUNCT
ajfa-2641	163	37	15	15	NUM
ajfa-2641	163	38	)	)	PUNCT
ajfa-2641	163	39	(	(	PUNCT
ajfa-2641	163	40	133	133	NUM
ajfa-2641	163	41	)	)	PUNCT
ajfa-2641	163	42	/	/	PUNCT
ajfa-2641	164	1	√5	√5	PROPN
ajfa-2641	165	1	[	[	X
ajfa-2641	165	2	(	(	PUNCT
ajfa-2641	165	3	15	15	NUM
ajfa-2641	165	4	)	)	PUNCT
ajfa-2641	165	5	–	–	PUNCT
ajfa-2641	165	6	(	(	PUNCT
ajfa-2641	165	7	15)2	15)2	NUM
ajfa-2641	165	8	]	]	X
ajfa-2641	165	9	[	[	X
ajfa-2641	165	10	5(4,473	5(4,473	NUM
ajfa-2641	165	11	)	)	PUNCT
ajfa-2641	165	12	–	–	PUNCT
ajfa-2641	165	13	(	(	PUNCT
ajfa-2641	165	14	133)2	133)2	NOUN
ajfa-2641	165	15	]	]	PUNCT
ajfa-2641	165	16	=	=	PUNCT
ajfa-2641	165	17	2,165	2,165	NUM
ajfa-2641	165	18	–	–	PUNCT
ajfa-2641	165	19	1,995	1,995	NUM
ajfa-2641	165	20	/	/	SYM
ajfa-2641	165	21	√	√	PROPN
ajfa-2641	165	22	(	(	PUNCT
ajfa-2641	165	23	275	275	NUM
ajfa-2641	165	24	–	–	SYM
ajfa-2641	165	25	225	225	NUM
ajfa-2641	165	26	)	)	PUNCT
ajfa-2641	165	27	(	(	PUNCT
ajfa-2641	165	28	22,365	22,365	NUM
ajfa-2641	165	29	–	–	PUNCT
ajfa-2641	165	30	17,689	17,689	NUM
ajfa-2641	165	31	)	)	PUNCT
ajfa-2641	165	32	=	=	SYM
ajfa-2641	166	1	170/	170/	NUM
ajfa-2641	166	2	√	√	NUM
ajfa-2641	166	3	(	(	PUNCT
ajfa-2641	166	4	50	50	NUM
ajfa-2641	166	5	)	)	PUNCT
ajfa-2641	166	6	(	(	PUNCT
ajfa-2641	166	7	4,676	4,676	NUM
ajfa-2641	166	8	)	)	PUNCT
ajfa-2641	166	9	=	=	SYM
ajfa-2641	166	10	170	170	NUM
ajfa-2641	166	11	/	/	SYM
ajfa-2641	166	12	484	484	NUM
ajfa-2641	166	13	=	=	SYM
ajfa-2641	166	14	0.351	0.351	NUM
ajfa-2641	166	15	r	r	NOUN
ajfa-2641	166	16	=	=	SYM
ajfa-2641	166	17	0.35	0.35	NUM
ajfa-2641	166	18	(	(	PUNCT
ajfa-2641	166	19	35	35	NUM
ajfa-2641	166	20	%	%	NOUN
ajfa-2641	166	21	)	)	PUNCT
ajfa-2641	166	22	decision	decision	NOUN
ajfa-2641	166	23	:	:	PUNCT
ajfa-2641	166	24	r	r	NOUN
ajfa-2641	166	25	calculated	calculate	VERB
ajfa-2641	166	26	of	of	ADP
ajfa-2641	166	27	0.35	0.35	NUM
ajfa-2641	166	28	≤	≤	NUM
ajfa-2641	166	29	0.5	0.5	NUM
ajfa-2641	166	30	level	level	NOUN
ajfa-2641	166	31	of	of	ADP
ajfa-2641	166	32	significance	significance	NOUN
ajfa-2641	166	33	.	.	PUNCT
ajfa-2641	167	1	the	the	DET
ajfa-2641	167	2	null	null	ADJ
ajfa-2641	167	3	hypothesis	hypothesis	NOUN
ajfa-2641	167	4	is	be	AUX
ajfa-2641	167	5	accepted	accept	VERB
ajfa-2641	167	6	that	that	PRON
ajfa-2641	167	7	says	say	VERB
ajfa-2641	167	8	:	:	PUNCT
ajfa-2641	167	9	there	there	PRON
ajfa-2641	167	10	is	be	VERB
ajfa-2641	167	11	no	no	DET
ajfa-2641	167	12	significant	significant	ADJ
ajfa-2641	167	13	relationship	relationship	NOUN
ajfa-2641	167	14	between	between	ADP
ajfa-2641	167	15	tqm	tqm	ADJ
ajfa-2641	167	16	and	and	CCONJ
ajfa-2641	167	17	performance	performance	NOUN
ajfa-2641	167	18	of	of	ADP
ajfa-2641	167	19	smps	smp	NOUN
ajfa-2641	167	20	in	in	ADP
ajfa-2641	167	21	nigeria	nigeria	PROPN
ajfa-2641	167	22	.	.	PUNCT
ajfa-2641	168	1	therefore	therefore	ADV
ajfa-2641	168	2	the	the	DET
ajfa-2641	168	3	alternative	alternative	ADJ
ajfa-2641	168	4	hypothesis	hypothesis	NOUN
ajfa-2641	168	5	is	be	AUX
ajfa-2641	168	6	rejected	reject	VERB
ajfa-2641	168	7	.	.	PUNCT
ajfa-2641	169	1	4	4	X
ajfa-2641	169	2	.	.	X
ajfa-2641	169	3	discussion	discussion	NOUN
ajfa-2641	169	4	of	of	ADP
ajfa-2641	169	5	result	result	NOUN
ajfa-2641	169	6	the	the	DET
ajfa-2641	169	7	article	article	NOUN
ajfa-2641	169	8	investigated	investigate	VERB
ajfa-2641	169	9	relationship	relationship	NOUN
ajfa-2641	169	10	between	between	ADP
ajfa-2641	169	11	tqm	tqm	ADJ
ajfa-2641	169	12	and	and	CCONJ
ajfa-2641	169	13	smps	smps	ADJ
ajfa-2641	169	14	performance	performance	NOUN
ajfa-2641	169	15	on	on	ADP
ajfa-2641	169	16	one	one	NUM
ajfa-2641	169	17	hand	hand	NOUN
ajfa-2641	169	18	and	and	CCONJ
ajfa-2641	169	19	influence	influence	NOUN
ajfa-2641	169	20	of	of	ADP
ajfa-2641	169	21	ssm	ssm	PROPN
ajfa-2641	169	22	on	on	ADP
ajfa-2641	169	23	smp	smp	PROPN
ajfa-2641	169	24	service	service	PROPN
ajfa-2641	169	25	rendition	rendition	NOUN
ajfa-2641	169	26	the	the	DET
ajfa-2641	169	27	other	other	ADJ
ajfa-2641	169	28	.	.	PUNCT
ajfa-2641	170	1	the	the	DET
ajfa-2641	170	2	work	work	NOUN
ajfa-2641	170	3	attempted	attempt	VERB
ajfa-2641	170	4	to	to	PART
ajfa-2641	170	5	fill	fill	VERB
ajfa-2641	170	6	a	a	DET
ajfa-2641	170	7	gap	gap	NOUN
ajfa-2641	170	8	in	in	ADP
ajfa-2641	170	9	tqm	tqm	ADJ
ajfa-2641	170	10	research	research	NOUN
ajfa-2641	170	11	with	with	ADP
ajfa-2641	170	12	a	a	DET
ajfa-2641	170	13	survey	survey	NOUN
ajfa-2641	170	14	of	of	ADP
ajfa-2641	170	15	smps	smp	NOUN
ajfa-2641	170	16	in	in	ADP
ajfa-2641	170	17	nigeria	nigeria	PROPN
ajfa-2641	170	18	.	.	PUNCT
ajfa-2641	171	1	hypothesis	hypothesis	NOUN
ajfa-2641	171	2	1	1	NUM
ajfa-2641	171	3	tested	test	VERB
ajfa-2641	171	4	in	in	ADP
ajfa-2641	171	5	table	table	NOUN
ajfa-2641	171	6	4	4	NUM
ajfa-2641	171	7	revealed	reveal	VERB
ajfa-2641	171	8	that	that	SCONJ
ajfa-2641	171	9	there	there	PRON
ajfa-2641	171	10	is	be	VERB
ajfa-2641	171	11	significant	significant	ADJ
ajfa-2641	171	12	relationship	relationship	NOUN
ajfa-2641	171	13	between	between	ADP
ajfa-2641	171	14	tqm	tqm	ADJ
ajfa-2641	171	15	and	and	CCONJ
ajfa-2641	171	16	smps	smps	NOUN
ajfa-2641	171	17	performance	performance	NOUN
ajfa-2641	171	18	.	.	PUNCT
ajfa-2641	172	1	this	this	DET
ajfa-2641	172	2	issue	issue	NOUN
ajfa-2641	172	3	was	be	AUX
ajfa-2641	172	4	addressed	address	VERB
ajfa-2641	172	5	by	by	ADP
ajfa-2641	172	6	question	question	NOUN
ajfa-2641	172	7	2	2	NUM
ajfa-2641	172	8	:	:	PUNCT
ajfa-2641	172	9	adoption	adoption	NOUN
ajfa-2641	172	10	of	of	ADP
ajfa-2641	172	11	tom	tom	PROPN
ajfa-2641	172	12	will	will	AUX
ajfa-2641	172	13	positive	positive	ADJ
ajfa-2641	172	14	influence	influence	NOUN
ajfa-2641	172	15	smps	smp	VERB
ajfa-2641	172	16	performance	performance	NOUN
ajfa-2641	172	17	in	in	ADP
ajfa-2641	172	18	nigeria	nigeria	PROPN
ajfa-2641	172	19	with	with	ADP
ajfa-2641	172	20	55	55	NUM
ajfa-2641	172	21	%	%	NOUN
ajfa-2641	172	22	to	to	PART
ajfa-2641	172	23	rank	rank	VERB
ajfa-2641	172	24	first	first	ADV
ajfa-2641	172	25	.	.	PUNCT
ajfa-2641	173	1	the	the	DET
ajfa-2641	173	2	effect	effect	NOUN
ajfa-2641	173	3	of	of	ADP
ajfa-2641	173	4	tqm	tqm	PROPN
ajfa-2641	173	5	is	be	AUX
ajfa-2641	173	6	seldom	seldom	ADV
ajfa-2641	173	7	seen	see	VERB
ajfa-2641	173	8	in	in	ADP
ajfa-2641	173	9	smp	smp	NOUN
ajfa-2641	173	10	performance	performance	NOUN
ajfa-2641	173	11	due	due	ADP
ajfa-2641	173	12	to	to	ADP
ajfa-2641	173	13	lack	lack	NOUN
ajfa-2641	173	14	of	of	ADP
ajfa-2641	173	15	resources	resource	NOUN
ajfa-2641	173	16	to	to	PART
ajfa-2641	173	17	implement	implement	VERB
ajfa-2641	173	18	it	it	PRON
ajfa-2641	173	19	.	.	PUNCT
ajfa-2641	174	1	this	this	DET
ajfa-2641	174	2	notion	notion	NOUN
ajfa-2641	174	3	was	be	AUX
ajfa-2641	174	4	confirmed	confirm	VERB
ajfa-2641	174	5	by	by	ADP
ajfa-2641	174	6	question	question	NOUN
ajfa-2641	174	7	1	1	NUM
ajfa-2641	174	8	:	:	PUNCT
ajfa-2641	174	9	smp	smp	NOUN
ajfa-2641	174	10	in	in	ADP
ajfa-2641	174	11	nigeria	nigeria	PROPN
ajfa-2641	174	12	does	do	AUX
ajfa-2641	174	13	not	not	PART
ajfa-2641	174	14	have	have	VERB
ajfa-2641	174	15	enough	enough	ADJ
ajfa-2641	174	16	resources	resource	NOUN
ajfa-2641	174	17	to	to	PART
ajfa-2641	174	18	improve	improve	VERB
ajfa-2641	174	19	quality	quality	NOUN
ajfa-2641	174	20	of	of	ADP
ajfa-2641	174	21	service	service	NOUN
ajfa-2641	174	22	renders	render	VERB
ajfa-2641	174	23	to	to	ADP
ajfa-2641	174	24	clients	client	NOUN
ajfa-2641	174	25	.	.	PUNCT
ajfa-2641	175	1	hypothesis	hypothesis	NOUN
ajfa-2641	175	2	2	2	NUM
ajfa-2641	175	3	tested	test	VERB
ajfa-2641	175	4	in	in	ADP
ajfa-2641	175	5	tables	table	NOUN
ajfa-2641	175	6	5	5	NUM
ajfa-2641	175	7	revealed	reveal	VERB
ajfa-2641	175	8	that	that	SCONJ
ajfa-2641	175	9	application	application	NOUN
ajfa-2641	175	10	of	of	ADP
ajfa-2641	175	11	six	six	NUM
ajfa-2641	175	12	sigma	sigma	NOUN
ajfa-2641	175	13	methodology	methodology	NOUN
ajfa-2641	175	14	has	have	AUX
ajfa-2641	175	15	not	not	PART
ajfa-2641	175	16	influenced	influence	VERB
ajfa-2641	175	17	smp	smp	NOUN
ajfa-2641	175	18	service	service	NOUN
ajfa-2641	175	19	rendition	rendition	NOUN
ajfa-2641	175	20	in	in	ADP
ajfa-2641	175	21	nigeria	nigeria	PROPN
ajfa-2641	175	22	.	.	PUNCT
ajfa-2641	176	1	this	this	PRON
ajfa-2641	176	2	is	be	AUX
ajfa-2641	176	3	due	due	ADJ
ajfa-2641	176	4	to	to	ADP
ajfa-2641	176	5	ignorance	ignorance	NOUN
ajfa-2641	176	6	on	on	ADP
ajfa-2641	176	7	the	the	DET
ajfa-2641	176	8	part	part	NOUN
ajfa-2641	176	9	of	of	ADP
ajfa-2641	176	10	smps	smps	ADJ
ajfa-2641	176	11	principal	principal	ADJ
ajfa-2641	176	12	partners	partner	NOUN
ajfa-2641	176	13	.	.	PUNCT
ajfa-2641	177	1	this	this	DET
ajfa-2641	177	2	issue	issue	NOUN
ajfa-2641	177	3	was	be	AUX
ajfa-2641	177	4	addressed	address	VERB
ajfa-2641	177	5	by	by	ADP
ajfa-2641	177	6	question	question	NOUN
ajfa-2641	177	7	5	5	NUM
ajfa-2641	177	8	of	of	ADP
ajfa-2641	177	9	the	the	DET
ajfa-2641	177	10	questionnaire	questionnaire	NOUN
ajfa-2641	177	11	with	with	ADP
ajfa-2641	177	12	34	34	NUM
ajfa-2641	177	13	%	%	NOUN
ajfa-2641	177	14	to	to	PART
ajfa-2641	177	15	rank	rank	VERB
ajfa-2641	177	16	4th	4th	NOUN
ajfa-2641	177	17	.	.	PUNCT
ajfa-2641	178	1	the	the	DET
ajfa-2641	178	2	“	"	PUNCT
ajfa-2641	178	3	r	r	NOUN
ajfa-2641	178	4	”	"	PUNCT
ajfa-2641	178	5	calculated	calculate	VERB
ajfa-2641	178	6	of	of	ADP
ajfa-2641	178	7	0.82	0.82	NUM
ajfa-2641	178	8	and	and	CCONJ
ajfa-2641	178	9	0.35	0.35	NUM
ajfa-2641	178	10	shows	show	VERB
ajfa-2641	178	11	that	that	SCONJ
ajfa-2641	178	12	there	there	PRON
ajfa-2641	178	13	is	be	VERB
ajfa-2641	178	14	strong	strong	ADJ
ajfa-2641	178	15	positive	positive	ADJ
ajfa-2641	178	16	correlation	correlation	NOUN
ajfa-2641	178	17	between	between	ADP
ajfa-2641	178	18	tqm	tqm	ADJ
ajfa-2641	178	19	and	and	CCONJ
ajfa-2641	178	20	smps	smps	NOUN
ajfa-2641	178	21	performance	performance	NOUN
ajfa-2641	178	22	but	but	CCONJ
ajfa-2641	178	23	inconsequential	inconsequential	ADJ
ajfa-2641	178	24	application	application	NOUN
ajfa-2641	178	25	has	have	AUX
ajfa-2641	178	26	led	lead	VERB
ajfa-2641	178	27	to	to	ADP
ajfa-2641	178	28	no	no	DET
ajfa-2641	178	29	influence	influence	NOUN
ajfa-2641	178	30	in	in	ADP
ajfa-2641	178	31	quality	quality	NOUN
ajfa-2641	178	32	services	service	NOUN
ajfa-2641	178	33	renders	render	VERB
ajfa-2641	178	34	hence	hence	ADV
ajfa-2641	178	35	the	the	DET
ajfa-2641	178	36	benefit	benefit	NOUN
ajfa-2641	178	37	ssm	ssm	NOUN
ajfa-2641	178	38	is	be	AUX
ajfa-2641	178	39	not	not	PART
ajfa-2641	178	40	fully	fully	ADV
ajfa-2641	178	41	tapped	tap	VERB
ajfa-2641	178	42	.	.	PUNCT
ajfa-2641	179	1	5	5	X
ajfa-2641	179	2	.	.	X
ajfa-2641	179	3	summary	summary	NOUN
ajfa-2641	179	4	of	of	ADP
ajfa-2641	179	5	findings	finding	NOUN
ajfa-2641	179	6	based	base	VERB
ajfa-2641	179	7	on	on	ADP
ajfa-2641	179	8	the	the	DET
ajfa-2641	179	9	analysis	analysis	NOUN
ajfa-2641	179	10	carried	carry	VERB
ajfa-2641	179	11	out	out	ADP
ajfa-2641	179	12	,	,	PUNCT
ajfa-2641	179	13	the	the	DET
ajfa-2641	179	14	following	follow	VERB
ajfa-2641	179	15	findings	finding	NOUN
ajfa-2641	179	16	were	be	AUX
ajfa-2641	179	17	revealed	reveal	VERB
ajfa-2641	179	18	(	(	PUNCT
ajfa-2641	179	19	i	i	NOUN
ajfa-2641	179	20	)	)	PUNCT
ajfa-2641	179	21	there	there	PRON
ajfa-2641	179	22	is	be	VERB
ajfa-2641	179	23	a	a	DET
ajfa-2641	179	24	significant	significant	ADJ
ajfa-2641	179	25	but	but	CCONJ
ajfa-2641	179	26	relationship	relationship	NOUN
ajfa-2641	179	27	between	between	ADP
ajfa-2641	179	28	tqm	tqm	ADJ
ajfa-2641	179	29	and	and	CCONJ
ajfa-2641	179	30	organizational	organizational	ADJ
ajfa-2641	179	31	performance	performance	NOUN
ajfa-2641	179	32	.	.	PUNCT
ajfa-2641	180	1	(	(	PUNCT
ajfa-2641	180	2	ii	ii	NOUN
ajfa-2641	180	3	)	)	PUNCT
ajfa-2641	180	4	most	most	ADJ
ajfa-2641	180	5	smps	smp	NOUN
ajfa-2641	180	6	principal	principal	ADJ
ajfa-2641	180	7	asian	asian	ADJ
ajfa-2641	180	8	journal	journal	NOUN
ajfa-2641	180	9	of	of	ADP
ajfa-2641	180	10	finance	finance	PROPN
ajfa-2641	180	11	&	&	CCONJ
ajfa-2641	180	12	accounting	accounting	PROPN
ajfa-2641	180	13	issn	issn	PROPN
ajfa-2641	180	14	1946	1946	NUM
ajfa-2641	180	15	-	-	PUNCT
ajfa-2641	180	16	052x	052x	NOUN
ajfa-2641	180	17	2012	2012	NUM
ajfa-2641	180	18	,	,	PUNCT
ajfa-2641	180	19	vol	vol	NOUN
ajfa-2641	180	20	.	.	PROPN
ajfa-2641	180	21	4	4	NUM
ajfa-2641	180	22	,	,	PUNCT
ajfa-2641	180	23	no	no	INTJ
ajfa-2641	180	24	.	.	NOUN
ajfa-2641	180	25	2	2	NUM
ajfa-2641	180	26	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2641	180	27	374	374	NUM
ajfa-2641	180	28	partners	partner	NOUN
ajfa-2641	180	29	are	be	AUX
ajfa-2641	180	30	not	not	PART
ajfa-2641	180	31	conversant	conversant	ADJ
ajfa-2641	180	32	with	with	ADP
ajfa-2641	180	33	the	the	DET
ajfa-2641	180	34	concept	concept	NOUN
ajfa-2641	180	35	(	(	PUNCT
ajfa-2641	180	36	iii	iii	NOUN
ajfa-2641	180	37	)	)	PUNCT
ajfa-2641	180	38	few	few	ADJ
ajfa-2641	180	39	smps	smp	NOUN
ajfa-2641	180	40	train	train	NOUN
ajfa-2641	180	41	employees	employee	NOUN
ajfa-2641	180	42	,	,	PUNCT
ajfa-2641	180	43	provide	provide	VERB
ajfa-2641	180	44	leadership	leadership	NOUN
ajfa-2641	180	45	for	for	ADP
ajfa-2641	180	46	continuous	continuous	ADJ
ajfa-2641	180	47	improvement	improvement	NOUN
ajfa-2641	180	48	in	in	ADP
ajfa-2641	180	49	services	service	NOUN
ajfa-2641	180	50	and	and	CCONJ
ajfa-2641	180	51	meets	meet	VERB
ajfa-2641	180	52	consumer	consumer	NOUN
ajfa-2641	180	53	’s	’s	PART
ajfa-2641	180	54	expectations	expectation	NOUN
ajfa-2641	180	55	(	(	PUNCT
ajfa-2641	180	56	iii	iii	NOUN
ajfa-2641	180	57	)	)	PUNCT
ajfa-2641	180	58	smps	smp	NOUN
ajfa-2641	180	59	staff	staff	NOUN
ajfa-2641	180	60	embarks	embark	VERB
ajfa-2641	180	61	on	on	ADP
ajfa-2641	180	62	self	self	NOUN
ajfa-2641	180	63	development	development	NOUN
ajfa-2641	180	64	with	with	ADP
ajfa-2641	180	65	little	little	ADJ
ajfa-2641	180	66	salary	salary	NOUN
ajfa-2641	180	67	package	package	NOUN
ajfa-2641	180	68	which	which	PRON
ajfa-2641	180	69	affects	affect	VERB
ajfa-2641	180	70	personnel	personnel	NOUN
ajfa-2641	180	71	input	input	NOUN
ajfa-2641	180	72	in	in	ADP
ajfa-2641	180	73	service	service	NOUN
ajfa-2641	180	74	engagement	engagement	NOUN
ajfa-2641	180	75	(	(	PUNCT
ajfa-2641	180	76	iv	iv	X
ajfa-2641	180	77	)	)	PUNCT
ajfa-2641	180	78	quality	quality	NOUN
ajfa-2641	180	79	service	service	NOUN
ajfa-2641	180	80	can	can	AUX
ajfa-2641	180	81	only	only	ADV
ajfa-2641	180	82	be	be	AUX
ajfa-2641	180	83	provided	provide	VERB
ajfa-2641	180	84	if	if	SCONJ
ajfa-2641	180	85	continuous	continuous	ADJ
ajfa-2641	180	86	improvement	improvement	NOUN
ajfa-2641	180	87	is	be	AUX
ajfa-2641	180	88	achieved	achieve	VERB
ajfa-2641	180	89	which	which	PRON
ajfa-2641	180	90	is	be	AUX
ajfa-2641	180	91	lacking	lack	VERB
ajfa-2641	180	92	in	in	ADP
ajfa-2641	180	93	smps	smps	ADJ
ajfa-2641	180	94	operations	operation	NOUN
ajfa-2641	180	95	(	(	PUNCT
ajfa-2641	180	96	v	v	NOUN
ajfa-2641	180	97	)	)	PUNCT
ajfa-2641	180	98	smps	smp	NOUN
ajfa-2641	180	99	are	be	AUX
ajfa-2641	180	100	ignorant	ignorant	ADJ
ajfa-2641	180	101	of	of	ADP
ajfa-2641	180	102	the	the	DET
ajfa-2641	180	103	concept	concept	NOUN
ajfa-2641	180	104	of	of	ADP
ajfa-2641	180	105	six	six	NUM
ajfa-2641	180	106	sigma	sigma	NOUN
ajfa-2641	180	107	methodology	methodology	NOUN
ajfa-2641	180	108	hence	hence	ADV
ajfa-2641	180	109	could	could	AUX
ajfa-2641	180	110	not	not	PART
ajfa-2641	180	111	apply	apply	VERB
ajfa-2641	180	112	it	it	PRON
ajfa-2641	180	113	.	.	PUNCT
ajfa-2641	181	1	6	6	X
ajfa-2641	181	2	.	.	X
ajfa-2641	181	3	concluding	conclude	VERB
ajfa-2641	181	4	remarks	remark	NOUN
ajfa-2641	181	5	and	and	CCONJ
ajfa-2641	181	6	recommendations	recommendation	NOUN
ajfa-2641	181	7	tqm	tqm	X
ajfa-2641	181	8	is	be	AUX
ajfa-2641	181	9	a	a	DET
ajfa-2641	181	10	management	management	NOUN
ajfa-2641	181	11	approach	approach	NOUN
ajfa-2641	181	12	which	which	PRON
ajfa-2641	181	13	seeks	seek	VERB
ajfa-2641	181	14	to	to	PART
ajfa-2641	181	15	establish	establish	VERB
ajfa-2641	181	16	zero	zero	NUM
ajfa-2641	181	17	defects	defect	NOUN
ajfa-2641	181	18	in	in	ADP
ajfa-2641	181	19	any	any	DET
ajfa-2641	181	20	part	part	NOUN
ajfa-2641	181	21	of	of	ADP
ajfa-2641	181	22	service	service	NOUN
ajfa-2641	181	23	provision	provision	NOUN
ajfa-2641	181	24	in	in	ADP
ajfa-2641	181	25	an	an	DET
ajfa-2641	181	26	organization	organization	NOUN
ajfa-2641	181	27	.	.	PUNCT
ajfa-2641	182	1	current	current	ADJ
ajfa-2641	182	2	business	business	NOUN
ajfa-2641	182	3	system	system	NOUN
ajfa-2641	182	4	(	(	PUNCT
ajfa-2641	182	5	cbs	cbs	PROPN
ajfa-2641	182	6	)	)	PUNCT
ajfa-2641	182	7	coupled	couple	VERB
ajfa-2641	182	8	with	with	ADP
ajfa-2641	182	9	six	six	NUM
ajfa-2641	182	10	sigma	sigma	PROPN
ajfa-2641	182	11	methodology	methodology	NOUN
ajfa-2641	182	12	(	(	PUNCT
ajfa-2641	182	13	ssm	ssm	NOUN
ajfa-2641	182	14	)	)	PUNCT
ajfa-2641	182	15	will	will	AUX
ajfa-2641	182	16	result	result	VERB
ajfa-2641	182	17	in	in	ADP
ajfa-2641	182	18	tqm	tqm	PROPN
ajfa-2641	182	19	.	.	PUNCT
ajfa-2641	183	1	however	however	ADV
ajfa-2641	183	2	,	,	PUNCT
ajfa-2641	183	3	due	due	ADP
ajfa-2641	183	4	to	to	ADP
ajfa-2641	183	5	ignorance	ignorance	NOUN
ajfa-2641	183	6	,	,	PUNCT
ajfa-2641	183	7	the	the	DET
ajfa-2641	183	8	concept	concept	NOUN
ajfa-2641	183	9	is	be	AUX
ajfa-2641	183	10	neither	neither	CCONJ
ajfa-2641	183	11	employed	employ	VERB
ajfa-2641	183	12	in	in	ADP
ajfa-2641	183	13	part	part	NOUN
ajfa-2641	183	14	or	or	CCONJ
ajfa-2641	183	15	in	in	ADP
ajfa-2641	183	16	whole	whole	ADJ
ajfa-2641	183	17	which	which	PRON
ajfa-2641	183	18	makes	make	VERB
ajfa-2641	183	19	it	it	PRON
ajfa-2641	183	20	impossible	impossible	ADJ
ajfa-2641	183	21	for	for	SCONJ
ajfa-2641	183	22	the	the	DET
ajfa-2641	183	23	smp	smp	NOUN
ajfa-2641	183	24	to	to	PART
ajfa-2641	183	25	harvest	harvest	VERB
ajfa-2641	183	26	the	the	DET
ajfa-2641	183	27	benefit	benefit	NOUN
ajfa-2641	183	28	of	of	ADP
ajfa-2641	183	29	tqm	tqm	ADJ
ajfa-2641	183	30	.	.	PUNCT
ajfa-2641	184	1	this	this	PRON
ajfa-2641	184	2	might	might	AUX
ajfa-2641	184	3	be	be	AUX
ajfa-2641	184	4	one	one	NUM
ajfa-2641	184	5	of	of	ADP
ajfa-2641	184	6	the	the	DET
ajfa-2641	184	7	reasons	reason	NOUN
ajfa-2641	184	8	why	why	SCONJ
ajfa-2641	184	9	smps	smp	NOUN
ajfa-2641	184	10	in	in	ADP
ajfa-2641	184	11	nigeria	nigeria	PROPN
ajfa-2641	184	12	are	be	AUX
ajfa-2641	184	13	neither	neither	CCONJ
ajfa-2641	184	14	providing	provide	VERB
ajfa-2641	184	15	excellent	excellent	ADJ
ajfa-2641	184	16	services	service	NOUN
ajfa-2641	184	17	nor	nor	CCONJ
ajfa-2641	184	18	developing	develop	VERB
ajfa-2641	184	19	into	into	ADP
ajfa-2641	184	20	full	full	ADJ
ajfa-2641	184	21	-	-	PUNCT
ajfa-2641	184	22	size	size	NOUN
ajfa-2641	184	23	accountancy	accountancy	NOUN
ajfa-2641	184	24	organizations	organization	NOUN
ajfa-2641	184	25	.	.	PUNCT
ajfa-2641	185	1	instead	instead	ADV
ajfa-2641	185	2	some	some	PRON
ajfa-2641	185	3	are	be	AUX
ajfa-2641	185	4	winding	wind	VERB
ajfa-2641	185	5	up	up	ADP
ajfa-2641	185	6	.	.	PUNCT
ajfa-2641	186	1	the	the	DET
ajfa-2641	186	2	study	study	NOUN
ajfa-2641	186	3	recommends	recommend	VERB
ajfa-2641	186	4	that	that	SCONJ
ajfa-2641	186	5	smp	smp	NOUN
ajfa-2641	186	6	should	should	AUX
ajfa-2641	186	7	embrace	embrace	VERB
ajfa-2641	186	8	ssm	ssm	PROPN
ajfa-2641	186	9	to	to	PART
ajfa-2641	186	10	have	have	VERB
ajfa-2641	186	11	significant	significant	ADJ
ajfa-2641	186	12	clients	client	NOUN
ajfa-2641	186	13	’	'	PUNCT
ajfa-2641	186	14	relationship	relationship	NOUN
ajfa-2641	186	15	,	,	PUNCT
ajfa-2641	186	16	improved	improve	VERB
ajfa-2641	186	17	performance	performance	NOUN
ajfa-2641	186	18	and	and	CCONJ
ajfa-2641	186	19	maximize	maximize	VERB
ajfa-2641	186	20	institutional	institutional	ADJ
ajfa-2641	186	21	prosperity	prosperity	NOUN
ajfa-2641	186	22	.	.	PUNCT
ajfa-2641	187	1	7	7	X
ajfa-2641	187	2	.	.	X
ajfa-2641	187	3	acknowledgement	acknowledgement	NOUN
ajfa-2641	187	4	the	the	DET
ajfa-2641	187	5	authors	author	NOUN
ajfa-2641	187	6	wish	wish	VERB
ajfa-2641	187	7	to	to	PART
ajfa-2641	187	8	thank	thank	VERB
ajfa-2641	187	9	the	the	DET
ajfa-2641	187	10	editor	editor	NOUN
ajfa-2641	187	11	and	and	CCONJ
ajfa-2641	187	12	reviewers	reviewer	NOUN
ajfa-2641	187	13	of	of	ADP
ajfa-2641	187	14	this	this	DET
ajfa-2641	187	15	journal	journal	NOUN
ajfa-2641	187	16	for	for	ADP
ajfa-2641	187	17	their	their	PRON
ajfa-2641	187	18	helpful	helpful	ADJ
ajfa-2641	187	19	comments	comment	NOUN
ajfa-2641	187	20	and	and	CCONJ
ajfa-2641	187	21	suggestions	suggestion	NOUN
ajfa-2641	187	22	on	on	ADP
ajfa-2641	187	23	draft	draft	NOUN
ajfa-2641	187	24	of	of	ADP
ajfa-2641	187	25	the	the	DET
ajfa-2641	187	26	article	article	NOUN
ajfa-2641	187	27	.	.	PUNCT
ajfa-2641	188	1	also	also	ADV
ajfa-2641	188	2	dr	dr	PROPN
ajfa-2641	188	3	.	.	PROPN
ajfa-2641	188	4	umukoro	umukoro	PROPN
ajfa-2641	188	5	of	of	ADP
ajfa-2641	188	6	babcock	babcock	PROPN
ajfa-2641	188	7	university	university	PROPN
ajfa-2641	188	8	for	for	ADP
ajfa-2641	188	9	his	his	PRON
ajfa-2641	188	10	mentorship	mentorship	NOUN
ajfa-2641	188	11	and	and	CCONJ
ajfa-2641	188	12	professors	professor	NOUN
ajfa-2641	188	13	enyi	enyi	PROPN
ajfa-2641	188	14	patrick	patrick	PROPN
ajfa-2641	188	15	enyi	enyi	PROPN
ajfa-2641	188	16	my	my	PRON
ajfa-2641	188	17	ph.d	ph.d	PROPN
ajfa-2641	188	18	.	.	PUNCT
ajfa-2641	189	1	supervisor	supervisor	NOUN
ajfa-2641	189	2	.	.	PUNCT
ajfa-2641	190	1	references	reference	NOUN
ajfa-2641	190	2	ayagari	ayagari	NOUN
ajfa-2641	190	3	,	,	PUNCT
ajfa-2641	190	4	m.	m.	PROPN
ajfa-2641	190	5	t.	t.	PROPN
ajfa-2641	190	6	b.	b.	PROPN
ajfa-2641	190	7	,	,	PUNCT
ajfa-2641	190	8	&	&	CCONJ
ajfa-2641	190	9	demirguc	demirguc	PROPN
ajfa-2641	190	10	-	-	PUNCT
ajfa-2641	190	11	kunt	kunt	PROPN
ajfa-2641	190	12	,	,	PUNCT
ajfa-2641	190	13	a.	a.	NOUN
ajfa-2641	190	14	(	(	PUNCT
ajfa-2641	190	15	2003	2003	NUM
ajfa-2641	190	16	)	)	PUNCT
ajfa-2641	190	17	.	.	PUNCT
ajfa-2641	191	1	small	small	ADJ
ajfa-2641	191	2	and	and	CCONJ
ajfa-2641	191	3	medium	medium	ADJ
ajfa-2641	191	4	enterprises	enterprise	NOUN
ajfa-2641	191	5	across	across	ADP
ajfa-2641	191	6	the	the	DET
ajfa-2641	191	7	globe	globe	NOUN
ajfa-2641	191	8	.	.	PUNCT
ajfa-2641	192	1	a	a	DET
ajfa-2641	192	2	new	new	ADJ
ajfa-2641	192	3	database	database	NOUN
ajfa-2641	192	4	.	.	PUNCT
ajfa-2641	193	1	world	world	PROPN
ajfa-2641	193	2	bank	bank	PROPN
ajfa-2641	193	3	,	,	PUNCT
ajfa-2641	193	4	development	development	NOUN
ajfa-2641	193	5	research	research	NOUN
ajfa-2641	193	6	group	group	NOUN
ajfa-2641	193	7	.	.	PUNCT
ajfa-2641	194	1	working	work	VERB
ajfa-2641	194	2	paper	paper	PROPN
ajfa-2641	194	3	3127	3127	NUM
ajfa-2641	194	4	washington	washington	PROPN
ajfa-2641	195	1	dc	dc	PROPN
ajfa-2641	195	2	baoden	baoden	PROPN
ajfa-2641	195	3	ariyo	ariyo	PROPN
ajfa-2641	195	4	,	,	PUNCT
ajfa-2641	195	5	d.	d.	PROPN
ajfa-2641	195	6	(	(	PUNCT
ajfa-2641	195	7	1999	1999	NUM
ajfa-2641	195	8	)	)	PUNCT
ajfa-2641	195	9	.	.	PUNCT
ajfa-2641	196	1	small	small	ADJ
ajfa-2641	196	2	firm	firm	NOUN
ajfa-2641	196	3	are	be	AUX
ajfa-2641	196	4	the	the	DET
ajfa-2641	196	5	backbone	backbone	NOUN
ajfa-2641	196	6	of	of	ADP
ajfa-2641	196	7	nigeria	nigeria	PROPN
ajfa-2641	196	8	economy	economy	PROPN
ajfa-2641	196	9	.	.	PUNCT
ajfa-2641	197	1	africa	africa	PROPN
ajfa-2641	197	2	economic	economic	ADJ
ajfa-2641	197	3	analysis	analysis	PROPN
ajfa-2641	197	4	,	,	PUNCT
ajfa-2641	197	5	africa	africa	PROPN
ajfa-2641	197	6	business	business	PROPN
ajfa-2641	197	7	information	information	PROPN
ajfa-2641	197	8	service	service	PROPN
ajfa-2641	197	9	,	,	PUNCT
ajfa-2641	197	10	bridgnorth	bridgnorth	PROPN
ajfa-2641	197	11	united	united	PROPN
ajfa-2641	197	12	kingdom	kingdom	PROPN
ajfa-2641	197	13	.	.	PUNCT
ajfa-2641	198	1	bilich	bilich	PROPN
ajfa-2641	198	2	,	,	PUNCT
ajfa-2641	198	3	f.	f.	PROPN
ajfa-2641	198	4	,	,	PUNCT
ajfa-2641	198	5	&	&	CCONJ
ajfa-2641	198	6	neto	neto	PROPN
ajfa-2641	198	7	,	,	PUNCT
ajfa-2641	198	8	a.	a.	NOUN
ajfa-2641	198	9	a.	a.	NOUN
ajfa-2641	198	10	(	(	PUNCT
ajfa-2641	198	11	2000	2000	NUM
ajfa-2641	198	12	)	)	PUNCT
ajfa-2641	198	13	.	.	PUNCT
ajfa-2641	199	1	total	total	ADJ
ajfa-2641	199	2	quality	quality	NOUN
ajfa-2641	199	3	management	management	NOUN
ajfa-2641	199	4	:	:	PUNCT
ajfa-2641	199	5	quality	quality	NOUN
ajfa-2641	199	6	macro	macro	ADJ
ajfa-2641	199	7	-	-	ADJ
ajfa-2641	199	8	function	function	NOUN
ajfa-2641	199	9	model	model	NOUN
ajfa-2641	199	10	for	for	ADP
ajfa-2641	199	11	banks	bank	NOUN
ajfa-2641	199	12	.	.	PUNCT
ajfa-2641	200	1	total	total	ADJ
ajfa-2641	200	2	quality	quality	NOUN
ajfa-2641	200	3	management	management	NOUN
ajfa-2641	200	4	,	,	PUNCT
ajfa-2641	200	5	11(1	11(1	NUM
ajfa-2641	200	6	)	)	PUNCT
ajfa-2641	200	7	,	,	PUNCT
ajfa-2641	200	8	5	5	NUM
ajfa-2641	200	9	-	-	SYM
ajfa-2641	200	10	15	15	NUM
ajfa-2641	200	11	.	.	PUNCT
ajfa-2641	201	1	http://dx.doi.org/10.1080/0954412006982	http://dx.doi.org/10.1080/0954412006982	PROPN
ajfa-2641	201	2	chang	chang	PROPN
ajfa-2641	201	3	,	,	PUNCT
ajfa-2641	201	4	s.	s.	PROPN
ajfa-2641	201	5	c.	c.	PROPN
ajfa-2641	201	6	,	,	PUNCT
ajfa-2641	201	7	lin	lin	PROPN
ajfa-2641	201	8	,	,	PUNCT
ajfa-2641	201	9	n.	n.	PROPN
ajfa-2641	201	10	p.	p.	PROPN
ajfa-2641	201	11	,	,	PUNCT
ajfa-2641	201	12	yang	yang	PROPN
ajfa-2641	201	13	,	,	PUNCT
ajfa-2641	201	14	c.-l	c.-l	PROPN
ajfa-2641	201	15	.	.	PUNCT
ajfa-2641	201	16	,	,	PUNCT
ajfa-2641	201	17	&	&	CCONJ
ajfa-2641	201	18	sheu	sheu	PROPN
ajfa-2641	201	19	,	,	PUNCT
ajfa-2641	201	20	c.	c.	PROPN
ajfa-2641	201	21	(	(	PUNCT
ajfa-2641	201	22	2003	2003	NUM
ajfa-2641	201	23	)	)	PUNCT
ajfa-2641	201	24	.	.	PUNCT
ajfa-2641	202	1	quality	quality	NOUN
ajfa-2641	202	2	dimensions	dimension	NOUN
ajfa-2641	202	3	,	,	PUNCT
ajfa-2641	202	4	capabilities	capability	NOUN
ajfa-2641	202	5	and	and	CCONJ
ajfa-2641	202	6	business	business	NOUN
ajfa-2641	202	7	strategy	strategy	NOUN
ajfa-2641	202	8	:	:	PUNCT
ajfa-2641	202	9	an	an	DET
ajfa-2641	202	10	empirical	empirical	ADJ
ajfa-2641	202	11	study	study	NOUN
ajfa-2641	202	12	in	in	ADP
ajfa-2641	202	13	high	high	ADJ
ajfa-2641	202	14	-	-	PUNCT
ajfa-2641	202	15	tech	tech	NOUN
ajfa-2641	202	16	industry	industry	NOUN
ajfa-2641	202	17	.	.	PUNCT
ajfa-2641	203	1	total	total	ADJ
ajfa-2641	203	2	quality	quality	NOUN
ajfa-2641	203	3	management	management	NOUN
ajfa-2641	203	4	,	,	PUNCT
ajfa-2641	203	5	14(4	14(4	NUM
ajfa-2641	203	6	)	)	PUNCT
ajfa-2641	203	7	,	,	PUNCT
ajfa-2641	203	8	407	407	NUM
ajfa-2641	203	9	-	-	SYM
ajfa-2641	203	10	421	421	NUM
ajfa-2641	203	11	.	.	PUNCT
ajfa-2641	204	1	http://dx.doi.org/10.1080/1478336032000047228	http://dx.doi.org/10.1080/1478336032000047228	PROPN
ajfa-2641	204	2	chao	chao	PROPN
ajfa-2641	204	3	-	-	PUNCT
ajfa-2641	204	4	ton	ton	PROPN
ajfa-2641	204	5	,	,	PUNCT
ajfa-2641	204	6	s.	s.	PROPN
ajfa-2641	204	7	,	,	PUNCT
ajfa-2641	204	8	&	&	CCONJ
ajfa-2641	204	9	chia	chia	PROPN
ajfa-2641	204	10	-	-	PUNCT
ajfa-2641	204	11	jan	jan	PROPN
ajfa-2641	204	12	,	,	PUNCT
ajfa-2641	204	13	c.	c.	PROPN
ajfa-2641	204	14	(	(	PUNCT
ajfa-2641	204	15	2008	2008	NUM
ajfa-2641	204	16	)	)	PUNCT
ajfa-2641	204	17	.	.	PUNCT
ajfa-2641	205	1	a	a	DET
ajfa-2641	205	2	systematic	systematic	ADJ
ajfa-2641	205	3	methodology	methodology	NOUN
ajfa-2641	205	4	for	for	ADP
ajfa-2641	205	5	the	the	DET
ajfa-2641	205	6	creation	creation	NOUN
ajfa-2641	205	7	of	of	ADP
ajfa-2641	205	8	six	six	NUM
ajfa-2641	205	9	sigma	sigma	NOUN
ajfa-2641	205	10	projects	project	VERB
ajfa-2641	205	11	:	:	PUNCT
ajfa-2641	205	12	a	a	DET
ajfa-2641	205	13	case	case	NOUN
ajfa-2641	205	14	study	study	NOUN
ajfa-2641	205	15	of	of	ADP
ajfa-2641	205	16	semi	semi	ADJ
ajfa-2641	205	17	-	-	ADJ
ajfa-2641	205	18	conductor	conductor	ADJ
ajfa-2641	205	19	foundry	foundry	NOUN
ajfa-2641	205	20	.	.	PUNCT
ajfa-2641	205	21	expect	expect	VERB
ajfa-2641	205	22	system	system	NOUN
ajfa-2641	205	23	with	with	ADP
ajfa-2641	205	24	application	application	NOUN
ajfa-2641	205	25	,	,	PUNCT
ajfa-2641	205	26	34	34	NUM
ajfa-2641	205	27	,	,	PUNCT
ajfa-2641	205	28	2693	2693	NUM
ajfa-2641	205	29	-	-	SYM
ajfa-2641	205	30	2703	2703	NUM
ajfa-2641	205	31	.	.	PUNCT
ajfa-2641	206	1	http://dx.doi.org/10.1016/j.eswa.2007.05.014	http://dx.doi.org/10.1016/j.eswa.2007.05.014	PROPN
ajfa-2641	206	2	costin	costin	PROPN
ajfa-2641	206	3	,	,	PUNCT
ajfa-2641	206	4	h.	h.	PROPN
ajfa-2641	206	5	(	(	PUNCT
ajfa-2641	206	6	1994	1994	NUM
ajfa-2641	206	7	)	)	PUNCT
ajfa-2641	206	8	.	.	PUNCT
ajfa-2641	207	1	total	total	ADJ
ajfa-2641	207	2	quality	quality	NOUN
ajfa-2641	207	3	management	management	NOUN
ajfa-2641	207	4	.	.	PUNCT
ajfa-2641	208	1	united	united	PROPN
ajfa-2641	208	2	states	states	PROPN
ajfa-2641	208	3	of	of	ADP
ajfa-2641	208	4	america	america	PROPN
ajfa-2641	208	5	publications	publication	NOUN
ajfa-2641	208	6	.	.	PUNCT
ajfa-2641	209	1	cua	cua	PROPN
ajfa-2641	209	2	,	,	PUNCT
ajfa-2641	210	1	k.	k.	PROPN
ajfa-2641	210	2	o.	o.	PROPN
ajfa-2641	210	3	,	,	PUNCT
ajfa-2641	210	4	mckone	mckone	NOUN
ajfa-2641	210	5	,	,	PUNCT
ajfa-2641	210	6	k.	k.	PROPN
ajfa-2641	210	7	e.	e.	PROPN
ajfa-2641	210	8	,	,	PUNCT
ajfa-2641	210	9	&	&	CCONJ
ajfa-2641	210	10	schroeder	schroeder	PROPN
ajfa-2641	210	11	,	,	PUNCT
ajfa-2641	210	12	r.	r.	PROPN
ajfa-2641	210	13	g.	g.	PROPN
ajfa-2641	210	14	(	(	PUNCT
ajfa-2641	210	15	2001	2001	NUM
ajfa-2641	210	16	)	)	PUNCT
ajfa-2641	210	17	.	.	PUNCT
ajfa-2641	211	1	relationships	relationship	NOUN
ajfa-2641	211	2	between	between	ADP
ajfa-2641	211	3	implementation	implementation	NOUN
ajfa-2641	211	4	of	of	ADP
ajfa-2641	211	5	tqm	tqm	ADJ
ajfa-2641	211	6	,	,	PUNCT
ajfa-2641	211	7	jit	jit	PROPN
ajfa-2641	211	8	,	,	PUNCT
ajfa-2641	211	9	and	and	CCONJ
ajfa-2641	211	10	tpm	tpm	PROPN
ajfa-2641	211	11	and	and	CCONJ
ajfa-2641	211	12	manufacturing	manufacturing	NOUN
ajfa-2641	211	13	performance	performance	NOUN
ajfa-2641	211	14	.	.	PUNCT
ajfa-2641	212	1	journal	journal	NOUN
ajfa-2641	212	2	of	of	ADP
ajfa-2641	212	3	operations	operation	NOUN
ajfa-2641	212	4	management	management	NOUN
ajfa-2641	212	5	,	,	PUNCT
ajfa-2641	212	6	19(6	19(6	NUM
ajfa-2641	212	7	)	)	PUNCT
ajfa-2641	212	8	,	,	PUNCT
ajfa-2641	212	9	675	675	NUM
ajfa-2641	212	10	-	-	SYM
ajfa-2641	212	11	694	694	NUM
ajfa-2641	212	12	.	.	PUNCT
ajfa-2641	213	1	http://dx.doi.org/10.1016/s0272-6963(01)00066-3	http://dx.doi.org/10.1016/s0272-6963(01)00066-3	PROPN
ajfa-2641	213	2	asian	asian	PROPN
ajfa-2641	213	3	journal	journal	PROPN
ajfa-2641	213	4	of	of	ADP
ajfa-2641	213	5	finance	finance	PROPN
ajfa-2641	213	6	&	&	CCONJ
ajfa-2641	213	7	accounting	accounting	PROPN
ajfa-2641	213	8	issn	issn	PROPN
ajfa-2641	213	9	1946	1946	NUM
ajfa-2641	213	10	-	-	PUNCT
ajfa-2641	213	11	052x	052x	NOUN
ajfa-2641	213	12	2012	2012	NUM
ajfa-2641	213	13	,	,	PUNCT
ajfa-2641	213	14	vol	vol	NOUN
ajfa-2641	213	15	.	.	PROPN
ajfa-2641	213	16	4	4	NUM
ajfa-2641	213	17	,	,	PUNCT
ajfa-2641	213	18	no	no	INTJ
ajfa-2641	213	19	.	.	NOUN
ajfa-2641	213	20	2	2	NUM
ajfa-2641	213	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2641	213	22	375	375	NUM
ajfa-2641	213	23	dale	dale	NOUN
ajfa-2641	213	24	,	,	PUNCT
ajfa-2641	213	25	b.g	b.g	PROPN
ajfa-2641	213	26	.	.	PROPN
ajfa-2641	213	27	(	(	PUNCT
ajfa-2641	213	28	2003	2003	NUM
ajfa-2641	213	29	)	)	PUNCT
ajfa-2641	213	30	.	.	PUNCT
ajfa-2641	214	1	managing	manage	VERB
ajfa-2641	214	2	quality	quality	NOUN
ajfa-2641	214	3	,	,	PUNCT
ajfa-2641	214	4	fourth	fourth	ADJ
ajfa-2641	214	5	edition	edition	NOUN
ajfa-2641	214	6	,	,	PUNCT
ajfa-2641	214	7	hertfordshire	hertfordshire	PROPN
ajfa-2641	214	8	:	:	PUNCT
ajfa-2641	214	9	prentice	prentice	PROPN
ajfa-2641	214	10	hall	hall	PROPN
ajfa-2641	214	11	.	.	PUNCT
ajfa-2641	215	1	demirbag	demirbag	PROPN
ajfa-2641	215	2	,	,	PUNCT
ajfa-2641	215	3	m.	m.	NOUN
ajfa-2641	215	4	,	,	PUNCT
ajfa-2641	215	5	tatoglu	tatoglu	PROPN
ajfa-2641	215	6	,	,	PUNCT
ajfa-2641	215	7	e.	e.	PROPN
ajfa-2641	215	8	,	,	PUNCT
ajfa-2641	215	9	tekinkus	tekinkus	NOUN
ajfa-2641	215	10	,	,	PUNCT
ajfa-2641	215	11	m.	m.	NOUN
ajfa-2641	215	12	,	,	PUNCT
ajfa-2641	215	13	&	&	CCONJ
ajfa-2641	215	14	zain	zain	PROPN
ajfa-2641	215	15	,	,	PUNCT
ajfa-2641	215	16	s.	s.	PROPN
ajfa-2641	215	17	(	(	PUNCT
ajfa-2641	215	18	2006	2006	NUM
ajfa-2641	215	19	)	)	PUNCT
ajfa-2641	215	20	.	.	PUNCT
ajfa-2641	216	1	an	an	DET
ajfa-2641	216	2	analysis	analysis	NOUN
ajfa-2641	216	3	of	of	ADP
ajfa-2641	216	4	the	the	DET
ajfa-2641	216	5	relationship	relationship	NOUN
ajfa-2641	216	6	between	between	ADP
ajfa-2641	216	7	tqm	tqm	ADJ
ajfa-2641	216	8	implementation	implementation	NOUN
ajfa-2641	216	9	and	and	CCONJ
ajfa-2641	216	10	organizational	organizational	ADJ
ajfa-2641	216	11	performance	performance	NOUN
ajfa-2641	216	12	.	.	PUNCT
ajfa-2641	217	1	journal	journal	NOUN
ajfa-2641	217	2	of	of	ADP
ajfa-2641	217	3	manufacturing	manufacturing	NOUN
ajfa-2641	217	4	technology	technology	NOUN
ajfa-2641	217	5	management	management	NOUN
ajfa-2641	217	6	,	,	PUNCT
ajfa-2641	217	7	17	17	NUM
ajfa-2641	217	8	.	.	PUNCT
ajfa-2641	218	1	evans	evans	PROPN
ajfa-2641	218	2	,	,	PUNCT
ajfa-2641	218	3	j.r	j.r	PROPN
ajfa-2641	218	4	.	.	PROPN
ajfa-2641	218	5	,	,	PUNCT
ajfa-2641	218	6	&	&	CCONJ
ajfa-2641	218	7	dean	dean	PROPN
ajfa-2641	218	8	,	,	PUNCT
ajfa-2641	218	9	j.w	j.w	PROPN
ajfa-2641	218	10	.	.	PROPN
ajfa-2641	218	11	(	(	PUNCT
ajfa-2641	218	12	2003	2003	NUM
ajfa-2641	218	13	)	)	PUNCT
ajfa-2641	218	14	.	.	PUNCT
ajfa-2641	219	1	total	total	ADJ
ajfa-2641	219	2	quality	quality	NOUN
ajfa-2641	219	3	:	:	PUNCT
ajfa-2641	219	4	management	management	NOUN
ajfa-2641	219	5	,	,	PUNCT
ajfa-2641	219	6	organization	organization	NOUN
ajfa-2641	219	7	and	and	CCONJ
ajfa-2641	219	8	strategy	strategy	NOUN
ajfa-2641	219	9	(	(	PUNCT
ajfa-2641	219	10	3rd	3rd	ADJ
ajfa-2641	219	11	ed	ed	NOUN
ajfa-2641	219	12	.	.	PUNCT
ajfa-2641	219	13	)	)	PUNCT
ajfa-2641	219	14	.	.	PUNCT
ajfa-2641	220	1	mason	mason	PROPN
ajfa-2641	220	2	:	:	PUNCT
ajfa-2641	220	3	thompson	thompson	PROPN
ajfa-2641	220	4	south	south	ADJ
ajfa-2641	220	5	-	-	PUNCT
ajfa-2641	220	6	western	western	ADJ
ajfa-2641	220	7	.	.	PUNCT
ajfa-2641	220	8	ekpeyong	ekpeyong	PROPN
ajfa-2641	220	9	,	,	PUNCT
ajfa-2641	220	10	d.	d.	PROPN
ajfa-2641	220	11	,	,	PUNCT
ajfa-2641	220	12	&	&	CCONJ
ajfa-2641	220	13	nyang	nyang	PROPN
ajfa-2641	220	14	,	,	PUNCT
ajfa-2641	220	15	m.o	m.o	PROPN
ajfa-2641	220	16	.	.	PROPN
ajfa-2641	220	17	(	(	PUNCT
ajfa-2641	220	18	1992	1992	NUM
ajfa-2641	220	19	)	)	PUNCT
ajfa-2641	220	20	.	.	PUNCT
ajfa-2641	221	1	small	small	ADJ
ajfa-2641	221	2	and	and	CCONJ
ajfa-2641	221	3	medium	medium	ADJ
ajfa-2641	221	4	scale	scale	NOUN
ajfa-2641	221	5	enterprises	enterprise	NOUN
ajfa-2641	221	6	in	in	ADP
ajfa-2641	221	7	nigeria	nigeria	PROPN
ajfa-2641	221	8	:	:	PUNCT
ajfa-2641	221	9	their	their	PRON
ajfa-2641	221	10	characteristics	characteristic	NOUN
ajfa-2641	221	11	,	,	PUNCT
ajfa-2641	221	12	problems	problem	NOUN
ajfa-2641	221	13	and	and	CCONJ
ajfa-2641	221	14	sources	source	NOUN
ajfa-2641	221	15	of	of	ADP
ajfa-2641	221	16	finance	finance	NOUN
ajfa-2641	221	17	.	.	PUNCT
ajfa-2641	222	1	african	african	ADJ
ajfa-2641	222	2	economic	economic	ADJ
ajfa-2641	222	3	research	research	PROPN
ajfa-2641	222	4	consortium	consortium	PROPN
ajfa-2641	222	5	,	,	PUNCT
ajfa-2641	222	6	nairobi	nairobi	PROPN
ajfa-2641	222	7	.	.	PUNCT
ajfa-2641	222	8	eriksson	eriksson	PROPN
ajfa-2641	222	9	,	,	PUNCT
ajfa-2641	222	10	h.	h.	PROPN
ajfa-2641	222	11	,	,	PUNCT
ajfa-2641	222	12	&	&	CCONJ
ajfa-2641	222	13	hansson	hansson	PROPN
ajfa-2641	222	14	,	,	PUNCT
ajfa-2641	222	15	j.	j.	PROPN
ajfa-2641	222	16	(	(	PUNCT
ajfa-2641	222	17	2003	2003	NUM
ajfa-2641	222	18	)	)	PUNCT
ajfa-2641	222	19	.	.	PUNCT
ajfa-2641	223	1	‘	'	PUNCT
ajfa-2641	223	2	the	the	DET
ajfa-2641	223	3	impact	impact	NOUN
ajfa-2641	223	4	of	of	ADP
ajfa-2641	223	5	tqm	tqm	PROPN
ajfa-2641	223	6	on	on	ADP
ajfa-2641	223	7	financial	financial	ADJ
ajfa-2641	223	8	performance	performance	NOUN
ajfa-2641	223	9	.	.	PUNCT
ajfa-2641	224	1	measuring	measure	VERB
ajfa-2641	224	2	business	business	NOUN
ajfa-2641	224	3	excellence	excellence	NOUN
ajfa-2641	224	4	,	,	PUNCT
ajfa-2641	224	5	7(1	7(1	NUM
ajfa-2641	224	6	)	)	PUNCT
ajfa-2641	224	7	,	,	PUNCT
ajfa-2641	224	8	36–50	36–50	NUM
ajfa-2641	224	9	.	.	PUNCT
ajfa-2641	225	1	http://dx.doi.org/10.1108/13683040310466717	http://dx.doi.org/10.1108/13683040310466717	PROPN
ajfa-2641	225	2	gross	gross	PROPN
ajfa-2641	225	3	,	,	PUNCT
ajfa-2641	225	4	j.	j.	PROPN
ajfa-2641	225	5	m.	m.	PROPN
ajfa-2641	225	6	,	,	PUNCT
ajfa-2641	225	7	&	&	CCONJ
ajfa-2641	225	8	mcinnis	mcinnis	PROPN
ajfa-2641	225	9	,	,	PUNCT
ajfa-2641	225	10	k.	k.	PROPN
ajfa-2641	225	11	r.	r.	PROPN
ajfa-2641	225	12	(	(	PUNCT
ajfa-2641	225	13	2003	2003	NUM
ajfa-2641	225	14	)	)	PUNCT
ajfa-2641	225	15	.	.	PUNCT
ajfa-2641	226	1	kanban	kanban	PROPN
ajfa-2641	226	2	made	make	VERB
ajfa-2641	226	3	simple	simple	ADJ
ajfa-2641	226	4	demystifying	demystifying	NOUN
ajfa-2641	226	5	and	and	CCONJ
ajfa-2641	226	6	applying	apply	VERB
ajfa-2641	226	7	toyota	toyota	PROPN
ajfa-2641	226	8	’s	’s	PART
ajfa-2641	226	9	legendary	legendary	ADJ
ajfa-2641	226	10	manufacturing	manufacturing	NOUN
ajfa-2641	226	11	process	process	NOUN
ajfa-2641	226	12	.	.	PUNCT
ajfa-2641	227	1	american	american	PROPN
ajfa-2641	227	2	management	management	PROPN
ajfa-2641	227	3	association	association	PROPN
ajfa-2641	227	4	,	,	PUNCT
ajfa-2641	227	5	new	new	PROPN
ajfa-2641	227	6	york	york	PROPN
ajfa-2641	227	7	.	.	PUNCT
ajfa-2641	228	1	hansson	hansson	PROPN
ajfa-2641	228	2	,	,	PUNCT
ajfa-2641	228	3	j.	j.	PROPN
ajfa-2641	228	4	(	(	PUNCT
ajfa-2641	228	5	2003	2003	NUM
ajfa-2641	228	6	)	)	PUNCT
ajfa-2641	228	7	.	.	PUNCT
ajfa-2641	229	1	total	total	ADJ
ajfa-2641	229	2	quality	quality	NOUN
ajfa-2641	229	3	management	management	NOUN
ajfa-2641	229	4	.	.	PUNCT
ajfa-2641	230	1	aspects	aspect	NOUN
ajfa-2641	230	2	of	of	ADP
ajfa-2641	230	3	implementation	implementation	NOUN
ajfa-2641	230	4	and	and	CCONJ
ajfa-2641	230	5	performance	performance	NOUN
ajfa-2641	230	6	.	.	PUNCT
ajfa-2641	231	1	investigations	investigation	NOUN
ajfa-2641	231	2	with	with	ADP
ajfa-2641	231	3	a	a	DET
ajfa-2641	231	4	focus	focus	NOUN
ajfa-2641	231	5	on	on	ADP
ajfa-2641	231	6	small	small	ADJ
ajfa-2641	231	7	organizations	organization	NOUN
ajfa-2641	231	8	”	"	PUNCT
ajfa-2641	231	9	,	,	PUNCT
ajfa-2641	231	10	doctoral	doctoral	ADJ
ajfa-2641	231	11	thesis	thesis	NOUN
ajfa-2641	231	12	,	,	PUNCT
ajfa-2641	231	13	division	division	NOUN
ajfa-2641	231	14	of	of	ADP
ajfa-2641	231	15	quality	quality	NOUN
ajfa-2641	231	16	&	&	CCONJ
ajfa-2641	231	17	environmental	environmental	ADJ
ajfa-2641	231	18	management	management	PROPN
ajfa-2641	231	19	,	,	PUNCT
ajfa-2641	231	20	lulea	lulea	PROPN
ajfa-2641	231	21	university	university	PROPN
ajfa-2641	231	22	of	of	ADP
ajfa-2641	231	23	technology	technology	NOUN
ajfa-2641	231	24	,	,	PUNCT
ajfa-2641	231	25	lulea	lulea	PROPN
ajfa-2641	231	26	.	.	PUNCT
ajfa-2641	232	1	hoyer	hoyer	PROPN
ajfa-2641	232	2	,	,	PUNCT
ajfa-2641	232	3	r.w	r.w	PROPN
ajfa-2641	232	4	.	.	PROPN
ajfa-2641	232	5	,	,	PUNCT
ajfa-2641	232	6	&	&	CCONJ
ajfa-2641	232	7	hoyer	hoyer	PROPN
ajfa-2641	232	8	,	,	PUNCT
ajfa-2641	232	9	b.	b.	PROPN
ajfa-2641	232	10	k.y	k.y	PROPN
ajfa-2641	232	11	.	.	PROPN
ajfa-2641	232	12	(	(	PUNCT
ajfa-2641	232	13	2001	2001	NUM
ajfa-2641	232	14	)	)	PUNCT
ajfa-2641	232	15	.	.	PUNCT
ajfa-2641	233	1	implementation	implementation	NOUN
ajfa-2641	233	2	of	of	ADP
ajfa-2641	233	3	total	total	ADJ
ajfa-2641	233	4	quality	quality	NOUN
ajfa-2641	233	5	management	management	NOUN
ajfa-2641	233	6	in	in	ADP
ajfa-2641	233	7	small	small	ADJ
ajfa-2641	233	8	organizations	organization	NOUN
ajfa-2641	233	9	:	:	PUNCT
ajfa-2641	233	10	a	a	DET
ajfa-2641	233	11	case	case	NOUN
ajfa-2641	233	12	study	study	NOUN
ajfa-2641	233	13	in	in	ADP
ajfa-2641	233	14	sweden	sweden	PROPN
ajfa-2641	233	15	.	.	PUNCT
ajfa-2641	234	1	total	total	ADJ
ajfa-2641	234	2	quality	quality	NOUN
ajfa-2641	234	3	management	management	NOUN
ajfa-2641	234	4	,	,	PUNCT
ajfa-2641	234	5	12(7&8	12(7&8	NUM
ajfa-2641	234	6	)	)	PUNCT
ajfa-2641	234	7	,	,	PUNCT
ajfa-2641	234	8	988	988	NUM
ajfa-2641	234	9	-	-	SYM
ajfa-2641	234	10	994	994	NUM
ajfa-2641	234	11	.	.	PUNCT
ajfa-2641	235	1	ican	ican	PROPN
ajfa-2641	235	2	.	.	PUNCT
ajfa-2641	236	1	(	(	PUNCT
ajfa-2641	236	2	2011	2011	NUM
ajfa-2641	236	3	)	)	PUNCT
ajfa-2641	236	4	.	.	PUNCT
ajfa-2641	237	1	list	list	NOUN
ajfa-2641	237	2	of	of	ADP
ajfa-2641	237	3	audit	audit	NOUN
ajfa-2641	237	4	practice	practice	NOUN
ajfa-2641	237	5	firms	firm	NOUN
ajfa-2641	237	6	in	in	ADP
ajfa-2641	237	7	nigeria	nigeria	PROPN
ajfa-2641	237	8	.	.	PUNCT
ajfa-2641	238	1	institute	institute	PROPN
ajfa-2641	238	2	of	of	ADP
ajfa-2641	238	3	chartered	chartered	PROPN
ajfa-2641	238	4	accountants	accountant	NOUN
ajfa-2641	238	5	of	of	ADP
ajfa-2641	238	6	nigeria	nigeria	PROPN
ajfa-2641	238	7	.	.	PUNCT
ajfa-2641	239	1	membership	membership	NOUN
ajfa-2641	239	2	department	department	PROPN
ajfa-2641	239	3	record	record	NOUN
ajfa-2641	239	4	.	.	PUNCT
ajfa-2641	240	1	ifac	ifac	NOUN
ajfa-2641	240	2	.	.	PUNCT
ajfa-2641	241	1	(	(	PUNCT
ajfa-2641	241	2	2010	2010	NUM
ajfa-2641	241	3	)	)	PUNCT
ajfa-2641	241	4	.	.	PUNCT
ajfa-2641	242	1	the	the	DET
ajfa-2641	242	2	role	role	NOUN
ajfa-2641	242	3	of	of	ADP
ajfa-2641	242	4	small	small	ADJ
ajfa-2641	242	5	and	and	CCONJ
ajfa-2641	242	6	medium	medium	ADJ
ajfa-2641	242	7	practices	practice	NOUN
ajfa-2641	242	8	in	in	ADP
ajfa-2641	242	9	providing	provide	VERB
ajfa-2641	242	10	business	business	NOUN
ajfa-2641	242	11	support	support	NOUN
ajfa-2641	242	12	to	to	PART
ajfa-2641	242	13	smalland	smalland	VERB
ajfa-2641	242	14	mediumsized	mediumsized	ADJ
ajfa-2641	242	15	enterprises	enterprise	NOUN
ajfa-2641	242	16	,	,	PUNCT
ajfa-2641	242	17	small	small	ADJ
ajfa-2641	242	18	and	and	CCONJ
ajfa-2641	242	19	medium	medium	ADJ
ajfa-2641	242	20	practices	practice	NOUN
ajfa-2641	242	21	committee	committee	NOUN
ajfa-2641	242	22	information	information	NOUN
ajfa-2641	242	23	paper	paper	NOUN
ajfa-2641	242	24	p	p	PROPN
ajfa-2641	242	25	10	10	NUM
ajfa-2641	242	26	.	.	PUNCT
ajfa-2641	243	1	jamal	jamal	PROPN
ajfa-2641	243	2	,	,	PUNCT
ajfa-2641	243	3	a.	a.	PROPN
ajfa-2641	243	4	,	,	PUNCT
ajfa-2641	243	5	&	&	CCONJ
ajfa-2641	243	6	naser	naser	PROPN
ajfa-2641	243	7	,	,	PUNCT
ajfa-2641	243	8	k.	k.	PROPN
ajfa-2641	243	9	(	(	PUNCT
ajfa-2641	243	10	2002	2002	NUM
ajfa-2641	243	11	)	)	PUNCT
ajfa-2641	243	12	.	.	PUNCT
ajfa-2641	244	1	customer	customer	NOUN
ajfa-2641	244	2	satisfaction	satisfaction	NOUN
ajfa-2641	244	3	and	and	CCONJ
ajfa-2641	244	4	retail	retail	ADJ
ajfa-2641	244	5	banking	banking	NOUN
ajfa-2641	244	6	:	:	PUNCT
ajfa-2641	244	7	an	an	DET
ajfa-2641	244	8	assessment	assessment	NOUN
ajfa-2641	244	9	of	of	ADP
ajfa-2641	244	10	some	some	PRON
ajfa-2641	244	11	of	of	ADP
ajfa-2641	244	12	the	the	DET
ajfa-2641	244	13	key	key	ADJ
ajfa-2641	244	14	antecedents	antecedent	NOUN
ajfa-2641	244	15	of	of	ADP
ajfa-2641	244	16	customer	customer	NOUN
ajfa-2641	244	17	satisfaction	satisfaction	NOUN
ajfa-2641	244	18	in	in	ADP
ajfa-2641	244	19	retail	retail	ADJ
ajfa-2641	244	20	banking	banking	NOUN
ajfa-2641	244	21	.	.	PUNCT
ajfa-2641	245	1	international	international	ADJ
ajfa-2641	245	2	journal	journal	PROPN
ajfa-2641	245	3	of	of	ADP
ajfa-2641	245	4	bank	bank	PROPN
ajfa-2641	245	5	marketing	marketing	NOUN
ajfa-2641	245	6	,	,	PUNCT
ajfa-2641	245	7	20(4/5	20(4/5	NOUN
ajfa-2641	245	8	)	)	PUNCT
ajfa-2641	245	9	,	,	PUNCT
ajfa-2641	245	10	146	146	NUM
ajfa-2641	245	11	-	-	SYM
ajfa-2641	245	12	161	161	NUM
ajfa-2641	245	13	.	.	PUNCT
ajfa-2641	246	1	http://dx.doi.org/10.1108/02652320210432936	http://dx.doi.org/10.1108/02652320210432936	VERB
ajfa-2641	246	2	levesque	levesque	PROPN
ajfa-2641	246	3	,	,	PUNCT
ajfa-2641	246	4	t.	t.	PROPN
ajfa-2641	246	5	,	,	PUNCT
ajfa-2641	246	6	&	&	CCONJ
ajfa-2641	246	7	mcdougall	mcdougall	PROPN
ajfa-2641	246	8	,	,	PUNCT
ajfa-2641	246	9	g.h.g	g.h.g	NOUN
ajfa-2641	246	10	.	.	PUNCT
ajfa-2641	246	11	(	(	PUNCT
ajfa-2641	246	12	1996	1996	NUM
ajfa-2641	246	13	)	)	PUNCT
ajfa-2641	246	14	.	.	PUNCT
ajfa-2641	247	1	determining	determine	VERB
ajfa-2641	247	2	of	of	ADP
ajfa-2641	247	3	customer	customer	NOUN
ajfa-2641	247	4	satisfaction	satisfaction	NOUN
ajfa-2641	247	5	in	in	ADP
ajfa-2641	247	6	retail	retail	ADJ
ajfa-2641	247	7	banking	banking	NOUN
ajfa-2641	247	8	,	,	PUNCT
ajfa-2641	247	9	international	international	ADJ
ajfa-2641	247	10	journal	journal	NOUN
ajfa-2641	247	11	of	of	ADP
ajfa-2641	247	12	bank	bank	PROPN
ajfa-2641	247	13	marketing	marketing	NOUN
ajfa-2641	247	14	,	,	PUNCT
ajfa-2641	247	15	14(7	14(7	NUM
ajfa-2641	247	16	)	)	PUNCT
ajfa-2641	247	17	,	,	PUNCT
ajfa-2641	247	18	12	12	NUM
ajfa-2641	247	19	-	-	SYM
ajfa-2641	247	20	20	20	NUM
ajfa-2641	247	21	.	.	PUNCT
ajfa-2641	248	1	http://dx.doi.org/10.1108/02652329610151340	http://dx.doi.org/10.1108/02652329610151340	PROPN
ajfa-2641	248	2	lucey	lucey	PROPN
ajfa-2641	248	3	,	,	PUNCT
ajfa-2641	248	4	t.	t.	PROPN
ajfa-2641	248	5	(	(	PUNCT
ajfa-2641	248	6	2002	2002	NUM
ajfa-2641	248	7	)	)	PUNCT
ajfa-2641	248	8	.	.	PUNCT
ajfa-2641	249	1	quantitative	quantitative	ADJ
ajfa-2641	249	2	techniques	technique	NOUN
ajfa-2641	249	3	,	,	PUNCT
ajfa-2641	249	4	(	(	PUNCT
ajfa-2641	249	5	6th	6th	ADJ
ajfa-2641	249	6	edition	edition	NOUN
ajfa-2641	249	7	)	)	PUNCT
ajfa-2641	249	8	;	;	PUNCT
ajfa-2641	249	9	tottenham	tottenham	PROPN
ajfa-2641	249	10	court	court	PROPN
ajfa-2641	249	11	london	london	PROPN
ajfa-2641	249	12	;	;	PUNCT
ajfa-2641	249	13	book	book	NOUN
ajfa-2641	249	14	power	power	NOUN
ajfa-2641	249	15	,	,	PUNCT
ajfa-2641	249	16	united	united	ADJ
ajfa-2641	249	17	kingdom	kingdom	PROPN
ajfa-2641	249	18	.	.	PUNCT
ajfa-2641	250	1	mani	mani	PROPN
ajfa-2641	250	2	,	,	PUNCT
ajfa-2641	250	3	k.	k.	PROPN
ajfa-2641	250	4	e.	e.	PROPN
ajfa-2641	250	5	,	,	PUNCT
ajfa-2641	250	6	putterill	putterill	NOUN
ajfa-2641	250	7	,	,	PUNCT
ajfa-2641	250	8	m.	m.	NOUN
ajfa-2641	250	9	s.	s.	PROPN
ajfa-2641	250	10	,	,	PUNCT
ajfa-2641	250	11	&	&	CCONJ
ajfa-2641	250	12	sluti	sluti	PROPN
ajfa-2641	250	13	,	,	PUNCT
ajfa-2641	250	14	d.	d.	PROPN
ajfa-2641	250	15	g.	g.	PROPN
ajfa-2641	250	16	(	(	PUNCT
ajfa-2641	250	17	1994	1994	NUM
ajfa-2641	250	18	)	)	PUNCT
ajfa-2641	250	19	.	.	PUNCT
ajfa-2641	251	1	empirical	empirical	ADJ
ajfa-2641	251	2	analysis	analysis	NOUN
ajfa-2641	251	3	of	of	ADP
ajfa-2641	251	4	quality	quality	NOUN
ajfa-2641	251	5	improvement	improvement	NOUN
ajfa-2641	251	6	in	in	ADP
ajfa-2641	251	7	manufacturing	manufacturing	NOUN
ajfa-2641	251	8	.	.	PUNCT
ajfa-2641	252	1	international	international	ADJ
ajfa-2641	252	2	journal	journal	PROPN
ajfa-2641	252	3	of	of	ADP
ajfa-2641	252	4	quality	quality	NOUN
ajfa-2641	252	5	&	&	CCONJ
ajfa-2641	252	6	reliability	reliability	NOUN
ajfa-2641	252	7	management	management	NOUN
ajfa-2641	252	8	,	,	PUNCT
ajfa-2641	252	9	11(7	11(7	NUM
ajfa-2641	252	10	)	)	PUNCT
ajfa-2641	252	11	,	,	PUNCT
ajfa-2641	252	12	19	19	NUM
ajfa-2641	252	13	-	-	SYM
ajfa-2641	252	14	37	37	NUM
ajfa-2641	252	15	.	.	PUNCT
ajfa-2641	253	1	http://dx.doi.org/10.1108/02656719410738984	http://dx.doi.org/10.1108/02656719410738984	PROPN
ajfa-2641	253	2	asian	asian	PROPN
ajfa-2641	253	3	journal	journal	PROPN
ajfa-2641	253	4	of	of	ADP
ajfa-2641	253	5	finance	finance	PROPN
ajfa-2641	253	6	&	&	CCONJ
ajfa-2641	253	7	accounting	accounting	PROPN
ajfa-2641	253	8	issn	issn	PROPN
ajfa-2641	253	9	1946	1946	NUM
ajfa-2641	253	10	-	-	PUNCT
ajfa-2641	253	11	052x	052x	NOUN
ajfa-2641	253	12	2012	2012	NUM
ajfa-2641	253	13	,	,	PUNCT
ajfa-2641	253	14	vol	vol	NOUN
ajfa-2641	253	15	.	.	PROPN
ajfa-2641	253	16	4	4	NUM
ajfa-2641	253	17	,	,	PUNCT
ajfa-2641	253	18	no	no	INTJ
ajfa-2641	253	19	.	.	NOUN
ajfa-2641	253	20	2	2	NUM
ajfa-2641	253	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2641	253	22	376	376	NUM
ajfa-2641	253	23	nwabueze	nwabueze	NOUN
ajfa-2641	253	24	,	,	PUNCT
ajfa-2641	253	25	u.	u.	PROPN
ajfa-2641	253	26	(	(	PUNCT
ajfa-2641	253	27	2001	2001	NUM
ajfa-2641	253	28	)	)	PUNCT
ajfa-2641	253	29	.	.	PUNCT
ajfa-2641	254	1	an	an	DET
ajfa-2641	254	2	industry	industry	NOUN
ajfa-2641	254	3	betrayed	betray	VERB
ajfa-2641	254	4	:	:	PUNCT
ajfa-2641	254	5	the	the	DET
ajfa-2641	254	6	case	case	NOUN
ajfa-2641	254	7	of	of	ADP
ajfa-2641	254	8	total	total	ADJ
ajfa-2641	254	9	quality	quality	NOUN
ajfa-2641	254	10	management	management	NOUN
ajfa-2641	254	11	in	in	ADP
ajfa-2641	254	12	manufacturing	manufacturing	NOUN
ajfa-2641	254	13	,	,	PUNCT
ajfa-2641	254	14	the	the	DET
ajfa-2641	254	15	tqm	tqm	PROPN
ajfa-2641	254	16	magazine	magazine	NOUN
ajfa-2641	254	17	,	,	PUNCT
ajfa-2641	254	18	13(6	13(6	PROPN
ajfa-2641	254	19	)	)	PUNCT
ajfa-2641	254	20	,	,	PUNCT
ajfa-2641	254	21	400	400	NUM
ajfa-2641	254	22	-	-	SYM
ajfa-2641	254	23	408	408	NUM
ajfa-2641	254	24	.	.	PUNCT
ajfa-2641	255	1	http://dx.doi.org/10.1108/eum0000000006177	http://dx.doi.org/10.1108/eum0000000006177	PROPN
ajfa-2641	255	2	oakland	oakland	PROPN
ajfa-2641	255	3	,	,	PUNCT
ajfa-2641	255	4	j.	j.	PROPN
ajfa-2641	255	5	(	(	PUNCT
ajfa-2641	255	6	2000	2000	NUM
ajfa-2641	255	7	)	)	PUNCT
ajfa-2641	255	8	.	.	PUNCT
ajfa-2641	256	1	total	total	ADJ
ajfa-2641	256	2	quality	quality	NOUN
ajfa-2641	256	3	management	management	NOUN
ajfa-2641	256	4	(	(	PUNCT
ajfa-2641	256	5	2ed	2ed	NOUN
ajfa-2641	256	6	.	.	PUNCT
ajfa-2641	256	7	)	)	PUNCT
ajfa-2641	256	8	.	.	PUNCT
ajfa-2641	257	1	oxford	oxford	PROPN
ajfa-2641	257	2	,	,	PUNCT
ajfa-2641	257	3	great	great	ADJ
ajfa-2641	257	4	britain	britain	PROPN
ajfa-2641	257	5	:	:	PUNCT
ajfa-2641	258	1	butterworth	butterworth	PROPN
ajfa-2641	258	2	-	-	PUNCT
ajfa-2641	258	3	heinemann	heinemann	PROPN
ajfa-2641	258	4	.	.	PUNCT
ajfa-2641	258	5	okpala	okpala	PROPN
ajfa-2641	258	6	,	,	PUNCT
ajfa-2641	258	7	k.e	k.e	PROPN
ajfa-2641	258	8	.	.	PROPN
ajfa-2641	258	9	(	(	PUNCT
ajfa-2641	258	10	2012a	2012a	NUM
ajfa-2641	258	11	)	)	PUNCT
ajfa-2641	258	12	.	.	PUNCT
ajfa-2641	259	1	fiscal	fiscal	ADJ
ajfa-2641	259	2	accountability	accountability	NOUN
ajfa-2641	259	3	dilemma	dilemma	NOUN
ajfa-2641	259	4	in	in	ADP
ajfa-2641	259	5	nigeria	nigeria	PROPN
ajfa-2641	259	6	public	public	ADJ
ajfa-2641	259	7	sector	sector	NOUN
ajfa-2641	259	8	:	:	PUNCT
ajfa-2641	259	9	a	a	DET
ajfa-2641	259	10	warning	warning	NOUN
ajfa-2641	259	11	model	model	NOUN
ajfa-2641	259	12	for	for	ADP
ajfa-2641	259	13	economic	economic	ADJ
ajfa-2641	259	14	retrogression	retrogression	NOUN
ajfa-2641	259	15	.	.	PUNCT
ajfa-2641	260	1	journal	journal	PROPN
ajfa-2641	260	2	of	of	ADP
ajfa-2641	260	3	finance	finance	NOUN
ajfa-2641	260	4	and	and	CCONJ
ajfa-2641	260	5	accounting	accounting	NOUN
ajfa-2641	260	6	,	,	PUNCT
ajfa-2641	260	7	3(6	3(6	NUM
ajfa-2641	260	8	)	)	PUNCT
ajfa-2641	260	9	,	,	PUNCT
ajfa-2641	260	10	113	113	NUM
ajfa-2641	260	11	-	-	SYM
ajfa-2641	260	12	131	131	NUM
ajfa-2641	260	13	okwuadigbo	okwuadigbo	NOUN
ajfa-2641	260	14	,	,	PUNCT
ajfa-2641	260	15	n.	n.	NOUN
ajfa-2641	260	16	a.	a.	NOUN
ajfa-2641	260	17	(	(	PUNCT
ajfa-2641	260	18	2012	2012	NUM
ajfa-2641	260	19	,	,	PUNCT
ajfa-2641	260	20	august	august	PROPN
ajfa-2641	260	21	16	16	NUM
ajfa-2641	260	22	)	)	PUNCT
ajfa-2641	260	23	.	.	PUNCT
ajfa-2641	261	1	the	the	DET
ajfa-2641	261	2	role	role	NOUN
ajfa-2641	261	3	of	of	ADP
ajfa-2641	261	4	ifac	ifac	NOUN
ajfa-2641	261	5	in	in	ADP
ajfa-2641	261	6	the	the	DET
ajfa-2641	261	7	survival	survival	NOUN
ajfa-2641	261	8	and	and	CCONJ
ajfa-2641	261	9	growth	growth	NOUN
ajfa-2641	261	10	of	of	ADP
ajfa-2641	261	11	smps	smp	NOUN
ajfa-2641	261	12	.	.	PUNCT
ajfa-2641	261	13	paper	paper	NOUN
ajfa-2641	261	14	presented	present	VERB
ajfa-2641	261	15	at	at	ADP
ajfa-2641	261	16	the	the	DET
ajfa-2641	261	17	forum	forum	NOUN
ajfa-2641	261	18	of	of	ADP
ajfa-2641	261	19	firms	firm	NOUN
ajfa-2641	261	20	of	of	ADP
ajfa-2641	261	21	the	the	DET
ajfa-2641	261	22	institute	institute	PROPN
ajfa-2641	261	23	of	of	ADP
ajfa-2641	261	24	chartered	charter	VERB
ajfa-2641	261	25	accountants	accountant	NOUN
ajfa-2641	261	26	of	of	ADP
ajfa-2641	261	27	nigeria	nigeria	PROPN
ajfa-2641	261	28	(	(	PUNCT
ajfa-2641	261	29	ican	ican	ADJ
ajfa-2641	261	30	)	)	PUNCT
ajfa-2641	261	31	.	.	PUNCT
ajfa-2641	262	1	lagos	lago	NOUN
ajfa-2641	262	2	.	.	PUNCT
ajfa-2641	263	1	pycraft	pycraft	NOUN
ajfa-2641	263	2	,	,	PUNCT
ajfa-2641	263	3	m.	m.	NOUN
ajfa-2641	263	4	,	,	PUNCT
ajfa-2641	263	5	singh	singh	PROPN
ajfa-2641	263	6	,	,	PUNCT
ajfa-2641	263	7	h.	h.	PROPN
ajfa-2641	263	8	,	,	PUNCT
ajfa-2641	263	9	&	&	CCONJ
ajfa-2641	263	10	phihlela	phihlela	PROPN
ajfa-2641	263	11	,	,	PUNCT
ajfa-2641	263	12	k.	k.	PROPN
ajfa-2641	263	13	(	(	PUNCT
ajfa-2641	263	14	2000	2000	NUM
ajfa-2641	263	15	)	)	PUNCT
ajfa-2641	263	16	.	.	PUNCT
ajfa-2641	264	1	operations	operation	NOUN
ajfa-2641	264	2	management	management	NOUN
ajfa-2641	264	3	.	.	PUNCT
ajfa-2641	265	1	pretoria	pretoria	PROPN
ajfa-2641	265	2	.	.	PROPN
ajfa-2641	265	3	pearson	pearson	PROPN
ajfa-2641	265	4	education	education	PROPN
ajfa-2641	265	5	.	.	PUNCT
ajfa-2641	266	1	rouse	rouse	VERB
ajfa-2641	266	2	,	,	PUNCT
ajfa-2641	266	3	m.	m.	NOUN
ajfa-2641	266	4	(	(	PUNCT
ajfa-2641	266	5	2005	2005	NUM
ajfa-2641	266	6	)	)	PUNCT
ajfa-2641	266	7	.	.	PUNCT
ajfa-2641	267	1	definition	definition	NOUN
ajfa-2641	267	2	of	of	ADP
ajfa-2641	267	3	total	total	ADJ
ajfa-2641	267	4	quality	quality	NOUN
ajfa-2641	267	5	management	management	NOUN
ajfa-2641	267	6	,	,	PUNCT
ajfa-2641	267	7	related	relate	VERB
ajfa-2641	267	8	glossary	glossary	ADJ
ajfa-2641	267	9	terms	term	NOUN
ajfa-2641	267	10	.	.	PUNCT
ajfa-2641	268	1	updated	update	VERB
ajfa-2641	268	2	september	september	PROPN
ajfa-2641	268	3	.	.	PUNCT
ajfa-2641	269	1	schonberger	schonberger	NOUN
ajfa-2641	269	2	,	,	PUNCT
ajfa-2641	269	3	r.	r.	PROPN
ajfa-2641	269	4	j.	j.	PROPN
ajfa-2641	269	5	,	,	PUNCT
ajfa-2641	269	6	&	&	CCONJ
ajfa-2641	269	7	knod	knod	PROPN
ajfa-2641	269	8	,	,	PUNCT
ajfa-2641	269	9	e.m	e.m	PROPN
ajfa-2641	269	10	.	.	PROPN
ajfa-2641	269	11	(	(	PUNCT
ajfa-2641	269	12	1997	1997	NUM
ajfa-2641	269	13	)	)	PUNCT
ajfa-2641	269	14	.	.	PUNCT
ajfa-2641	270	1	operations	operation	NOUN
ajfa-2641	270	2	management	management	NOUN
ajfa-2641	270	3	:	:	PUNCT
ajfa-2641	270	4	customers	customer	NOUN
ajfa-2641	270	5	focused	focus	VERB
ajfa-2641	270	6	principles	principle	NOUN
ajfa-2641	270	7	.	.	PUNCT
ajfa-2641	271	1	boston	boston	PROPN
ajfa-2641	271	2	:	:	PUNCT
ajfa-2641	271	3	irwin	irwin	PROPN
ajfa-2641	271	4	.	.	PROPN
ajfa-2641	271	5	schonberger	schonberger	PROPN
ajfa-2641	271	6	,	,	PUNCT
ajfa-2641	271	7	r.	r.	PROPN
ajfa-2641	271	8	j.	j.	PROPN
ajfa-2641	271	9	(	(	PUNCT
ajfa-2641	271	10	1990	1990	NUM
ajfa-2641	271	11	)	)	PUNCT
ajfa-2641	271	12	.	.	PUNCT
ajfa-2641	272	1	building	build	VERB
ajfa-2641	272	2	a	a	DET
ajfa-2641	272	3	chain	chain	NOUN
ajfa-2641	272	4	of	of	ADP
ajfa-2641	272	5	customers	customer	NOUN
ajfa-2641	272	6	:	:	PUNCT
ajfa-2641	272	7	linking	link	VERB
ajfa-2641	272	8	business	business	NOUN
ajfa-2641	272	9	function	function	NOUN
ajfa-2641	272	10	to	to	PART
ajfa-2641	272	11	create	create	VERB
ajfa-2641	272	12	a	a	DET
ajfa-2641	272	13	world	world	NOUN
ajfa-2641	272	14	–	–	PUNCT
ajfa-2641	272	15	class	class	NOUN
ajfa-2641	272	16	company	company	NOUN
ajfa-2641	272	17	.	.	PUNCT
ajfa-2641	273	1	new	new	PROPN
ajfa-2641	273	2	york	york	PROPN
ajfa-2641	273	3	:	:	PUNCT
ajfa-2641	273	4	the	the	DET
ajfa-2641	273	5	free	free	ADJ
ajfa-2641	273	6	press	press	NOUN
ajfa-2641	273	7	.	.	PUNCT
ajfa-2641	274	1	schroeder	schroeder	PROPN
ajfa-2641	274	2	,	,	PUNCT
ajfa-2641	274	3	r.	r.	PROPN
ajfa-2641	274	4	a.	a.	PROPN
ajfa-2641	274	5	(	(	PUNCT
ajfa-2641	274	6	2006	2006	NUM
ajfa-2641	274	7	)	)	PUNCT
ajfa-2641	274	8	.	.	PUNCT
ajfa-2641	275	1	six	six	NUM
ajfa-2641	275	2	sigma	sigma	PROPN
ajfa-2641	275	3	:	:	PUNCT
ajfa-2641	275	4	the	the	DET
ajfa-2641	275	5	breakthrough	breakthrough	NOUN
ajfa-2641	275	6	management	management	NOUN
ajfa-2641	275	7	strategy	strategy	NOUN
ajfa-2641	275	8	revolutionizing	revolutionize	VERB
ajfa-2641	275	9	the	the	DET
ajfa-2641	275	10	world	world	NOUN
ajfa-2641	275	11	's	's	PART
ajfa-2641	275	12	top	top	ADJ
ajfa-2641	275	13	corporations	corporation	NOUN
ajfa-2641	275	14	.	.	PUNCT
ajfa-2641	276	1	sydney	sydney	PROPN
ajfa-2641	276	2	:	:	PUNCT
ajfa-2641	276	3	currency	currency	NOUN
ajfa-2641	276	4	.	.	PUNCT
ajfa-2641	277	1	9	9	X
ajfa-2641	277	2	.	.	X
ajfa-2641	277	3	isbn	isbn	PROPN
ajfa-2641	277	4	0	0	NUM
ajfa-2641	277	5	-	-	SYM
ajfa-2641	277	6	385	385	NUM
ajfa-2641	277	7	-	-	PUNCT
ajfa-2641	277	8	49438	49438	NUM
ajfa-2641	277	9	-	-	PUNCT
ajfa-2641	277	10	6	6	NUM
ajfa-2641	277	11	.	.	PUNCT
ajfa-2641	278	1	snee	snee	PROPN
ajfa-2641	278	2	,	,	PUNCT
ajfa-2641	278	3	r.d	r.d	PROPN
ajfa-2641	278	4	.	.	PROPN
ajfa-2641	278	5	(	(	PUNCT
ajfa-2641	278	6	2004	2004	NUM
ajfa-2641	278	7	)	)	PUNCT
ajfa-2641	278	8	.	.	PUNCT
ajfa-2641	279	1	six	six	NUM
ajfa-2641	279	2	sigma	sigma	PROPN
ajfa-2641	279	3	:	:	PUNCT
ajfa-2641	279	4	the	the	DET
ajfa-2641	279	5	evolution	evolution	NOUN
ajfa-2641	279	6	of	of	ADP
ajfa-2641	279	7	100	100	NUM
ajfa-2641	279	8	years	year	NOUN
ajfa-2641	279	9	of	of	ADP
ajfa-2641	279	10	business	business	NOUN
ajfa-2641	279	11	improvement	improvement	NOUN
ajfa-2641	279	12	methodology	methodology	NOUN
ajfa-2641	279	13	.	.	PUNCT
ajfa-2641	280	1	international	international	ADJ
ajfa-2641	280	2	journal	journal	NOUN
ajfa-2641	280	3	of	of	ADP
ajfa-2641	280	4	six	six	NUM
ajfa-2641	280	5	sigma	sigma	NOUN
ajfa-2641	280	6	and	and	CCONJ
ajfa-2641	280	7	competitive	competitive	ADJ
ajfa-2641	280	8	advantage	advantage	NOUN
ajfa-2641	280	9	,	,	PUNCT
ajfa-2641	280	10	1(1	1(1	NUM
ajfa-2641	280	11	)	)	PUNCT
ajfa-2641	280	12	,	,	PUNCT
ajfa-2641	280	13	4–20	4–20	PROPN
ajfa-2641	280	14	.	.	PUNCT
ajfa-2641	280	15	http://dx.doi.org/10.1504/ijssca.2004.005274	http://dx.doi.org/10.1504/ijssca.2004.005274	PROPN
ajfa-2641	280	16	surya	surya	PROPN
ajfa-2641	280	17	,	,	PUNCT
ajfa-2641	280	18	r.u	r.u	PROPN
ajfa-2641	280	19	.	.	PROPN
ajfa-2641	280	20	,	,	PUNCT
ajfa-2641	280	21	pal	pal	PROPN
ajfa-2641	280	22	pandi	pandi	PROPN
ajfa-2641	280	23	,	,	PUNCT
ajfa-2641	280	24	a.	a.	PROPN
ajfa-2641	280	25	,	,	PUNCT
ajfa-2641	280	26	&	&	CCONJ
ajfa-2641	280	27	jeyathilagar	jeyathilagar	ADP
ajfa-2641	280	28	.d	.d	PROPN
ajfa-2641	280	29	,	,	PUNCT
ajfa-2641	280	30	(	(	PUNCT
ajfa-2641	280	31	2007	2007	NUM
ajfa-2641	280	32	)	)	PUNCT
ajfa-2641	280	33	.	.	PUNCT
ajfa-2641	281	1	an	an	DET
ajfa-2641	281	2	analytical	analytical	ADJ
ajfa-2641	281	3	study	study	NOUN
ajfa-2641	281	4	of	of	ADP
ajfa-2641	281	5	integrated	integrate	VERB
ajfa-2641	281	6	total	total	ADJ
ajfa-2641	281	7	quality	quality	NOUN
ajfa-2641	281	8	management	management	NOUN
ajfa-2641	281	9	practices	practice	NOUN
ajfa-2641	281	10	in	in	ADP
ajfa-2641	281	11	technical	technical	ADJ
ajfa-2641	281	12	education	education	NOUN
ajfa-2641	281	13	.	.	PUNCT
ajfa-2641	282	1	faculty	faculty	NOUN
ajfa-2641	282	2	perspective	perspective	NOUN
ajfa-2641	282	3	,	,	PUNCT
ajfa-2641	282	4	proceedings	proceeding	NOUN
ajfa-2641	282	5	of	of	ADP
ajfa-2641	282	6	the	the	DET
ajfa-2641	282	7	9th	9th	ADJ
ajfa-2641	282	8	international	international	ADJ
ajfa-2641	282	9	symposium	symposium	NOUN
ajfa-2641	282	10	on	on	ADP
ajfa-2641	282	11	measurement	measurement	NOUN
ajfa-2641	282	12	and	and	CCONJ
ajfa-2641	282	13	quality	quality	NOUN
ajfa-2641	282	14	control	control	NOUN
ajfa-2641	282	15	,	,	PUNCT
ajfa-2641	282	16	iit	iit	PROPN
ajfa-2641	282	17	madras	madras	PROPN
ajfa-2641	282	18	,	,	PUNCT
ajfa-2641	282	19	india	india	PROPN
ajfa-2641	282	20	,	,	PUNCT
ajfa-2641	282	21	375	375	NUM
ajfa-2641	282	22	-	-	SYM
ajfa-2641	282	23	379	379	NUM
ajfa-2641	282	24	.	.	PUNCT
ajfa-2641	283	1	tennant	tennant	PROPN
ajfa-2641	283	2	,	,	PUNCT
ajfa-2641	283	3	g	g	PROPN
ajfa-2641	283	4	(	(	PUNCT
ajfa-2641	283	5	2001	2001	NUM
ajfa-2641	283	6	)	)	PUNCT
ajfa-2641	283	7	.	.	PUNCT
ajfa-2641	284	1	six	six	NUM
ajfa-2641	284	2	sigma	sigma	PROPN
ajfa-2641	284	3	:	:	PUNCT
ajfa-2641	284	4	spc	spc	PROPN
ajfa-2641	284	5	and	and	CCONJ
ajfa-2641	284	6	tqm	tqm	PROPN
ajfa-2641	284	7	in	in	ADP
ajfa-2641	284	8	manufacturing	manufacturing	NOUN
ajfa-2641	284	9	and	and	CCONJ
ajfa-2641	284	10	services	service	NOUN
ajfa-2641	284	11	.	.	PUNCT
ajfa-2641	285	1	gower	gower	PROPN
ajfa-2641	285	2	publishing	publishing	PROPN
ajfa-2641	285	3	,	,	PUNCT
ajfa-2641	285	4	ltd	ltd	PROPN
ajfa-2641	285	5	,	,	PUNCT
ajfa-2641	285	6	6	6	NUM
ajfa-2641	285	7	.	.	PUNCT
ajfa-2641	286	1	isbn	isbn	ADJ
ajfa-2641	286	2	0	0	NUM
ajfa-2641	286	3	-	-	SYM
ajfa-2641	286	4	566	566	NUM
ajfa-2641	286	5	-	-	PUNCT
ajfa-2641	286	6	08374	08374	NUM
ajfa-2641	286	7	-	-	PUNCT
ajfa-2641	286	8	4	4	NUM
ajfa-2641	286	9	.	.	PUNCT
ajfa-2641	286	10	http://books.google.com/?id=o6276jidg3ic&printsec=frontcover#ppa6,m1	http://books.google.com/?id=o6276jidg3ic&printsec=frontcover#ppa6,m1	ADJ
ajfa-2641	286	11	.	.	PROPN
ajfa-2641	286	12	vroman	vroman	PROPN
ajfa-2641	286	13	,	,	PUNCT
ajfa-2641	286	14	h.w	h.w	PROPN
ajfa-2641	286	15	.	.	PROPN
ajfa-2641	286	16	,	,	PUNCT
ajfa-2641	286	17	&	&	CCONJ
ajfa-2641	286	18	luchsinger	luchsinger	PROPN
ajfa-2641	286	19	,	,	PUNCT
ajfa-2641	286	20	v.p	v.p	PROPN
ajfa-2641	286	21	.	.	PROPN
ajfa-2641	286	22	(	(	PUNCT
ajfa-2641	286	23	1994	1994	NUM
ajfa-2641	286	24	)	)	PUNCT
ajfa-2641	286	25	.	.	PUNCT
ajfa-2641	287	1	managing	manage	VERB
ajfa-2641	287	2	organization	organization	NOUN
ajfa-2641	287	3	quality	quality	NOUN
ajfa-2641	287	4	:	:	PUNCT
ajfa-2641	287	5	illinois	illinois	PROPN
ajfa-2641	287	6	:	:	PUNCT
ajfa-2641	287	7	irwin	irwin	PROPN
ajfa-2641	287	8	,	,	PUNCT
ajfa-2641	287	9	inc	inc	PROPN
ajfa-2641	287	10	.	.	PROPN
ajfa-2641	287	11	wilkinson	wilkinson	PROPN
ajfa-2641	287	12	,	,	PUNCT
ajfa-2641	287	13	a.	a.	NOUN
ajfa-2641	287	14	marchington	marchington	PROPN
ajfa-2641	287	15	,	,	PUNCT
ajfa-2641	287	16	m.	m.	NOUN
ajfa-2641	287	17	,	,	PUNCT
ajfa-2641	287	18	goodman	goodman	PROPN
ajfa-2641	287	19	,	,	PUNCT
ajfa-2641	287	20	j.	j.	PROPN
ajfa-2641	287	21	,	,	PUNCT
ajfa-2641	287	22	&	&	CCONJ
ajfa-2641	287	23	ackers	acker	NOUN
ajfa-2641	287	24	,	,	PUNCT
ajfa-2641	287	25	p.	p.	NOUN
ajfa-2641	287	26	(	(	PUNCT
ajfa-2641	287	27	1992	1992	NUM
ajfa-2641	287	28	)	)	PUNCT
ajfa-2641	287	29	.	.	PUNCT
ajfa-2641	288	1	total	total	ADJ
ajfa-2641	288	2	quality	quality	NOUN
ajfa-2641	288	3	management	management	NOUN
ajfa-2641	288	4	and	and	CCONJ
ajfa-2641	288	5	employee	employee	NOUN
ajfa-2641	288	6	involvement	involvement	NOUN
ajfa-2641	288	7	.	.	PUNCT
ajfa-2641	289	1	human	human	ADJ
ajfa-2641	289	2	resource	resource	NOUN
ajfa-2641	289	3	management	management	NOUN
ajfa-2641	289	4	journal	journal	NOUN
ajfa-2641	289	5	,	,	PUNCT
ajfa-2641	289	6	2(4	2(4	NUM
ajfa-2641	289	7	)	)	PUNCT
ajfa-2641	289	8	,	,	PUNCT
ajfa-2641	289	9	1	1	NUM
ajfa-2641	289	10	-	-	SYM
ajfa-2641	289	11	20	20	NUM
ajfa-2641	289	12	.	.	PUNCT
ajfa-2641	290	1	http://dx.doi.org/10.1111/j.1748-8583.1992.tb00263.x	http://dx.doi.org/10.1111/j.1748-8583.1992.tb00263.x	NUM
ajfa-2641	290	2	asian	asian	ADJ
ajfa-2641	290	3	journal	journal	NOUN
ajfa-2641	290	4	of	of	ADP
ajfa-2641	290	5	finance	finance	PROPN
ajfa-2641	290	6	&	&	CCONJ
ajfa-2641	290	7	accounting	accounting	PROPN
ajfa-2641	290	8	issn	issn	PROPN
ajfa-2641	290	9	1946	1946	NUM
ajfa-2641	290	10	-	-	PUNCT
ajfa-2641	290	11	052x	052x	NOUN
ajfa-2641	290	12	2012	2012	NUM
ajfa-2641	290	13	,	,	PUNCT
ajfa-2641	290	14	vol	vol	NOUN
ajfa-2641	290	15	.	.	PROPN
ajfa-2641	290	16	4	4	NUM
ajfa-2641	290	17	,	,	PUNCT
ajfa-2641	290	18	no	no	INTJ
ajfa-2641	290	19	.	.	NOUN
ajfa-2641	290	20	2	2	NUM
ajfa-2641	290	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2641	290	22	377	377	NUM
ajfa-2641	290	23	wiklund	wiklund	NOUN
ajfa-2641	290	24	,	,	PUNCT
ajfa-2641	290	25	h.	h.	PROPN
ajfa-2641	290	26	,	,	PUNCT
ajfa-2641	290	27	&	&	CCONJ
ajfa-2641	290	28	wiklund	wiklund	PROPN
ajfa-2641	290	29	,	,	PUNCT
ajfa-2641	290	30	s.	s.	PROPN
ajfa-2641	290	31	(	(	PUNCT
ajfa-2641	290	32	2002	2002	NUM
ajfa-2641	290	33	)	)	PUNCT
ajfa-2641	290	34	.	.	PUNCT
ajfa-2641	291	1	widening	widen	VERB
ajfa-2641	291	2	the	the	DET
ajfa-2641	291	3	six	six	NUM
ajfa-2641	291	4	sigma	sigma	PROPN
ajfa-2641	291	5	concept	concept	NOUN
ajfa-2641	291	6	:	:	PUNCT
ajfa-2641	291	7	an	an	DET
ajfa-2641	291	8	approach	approach	NOUN
ajfa-2641	291	9	to	to	PART
ajfa-2641	291	10	improve	improve	VERB
ajfa-2641	291	11	organizational	organizational	ADJ
ajfa-2641	291	12	learning	learning	NOUN
ajfa-2641	291	13	.	.	PUNCT
ajfa-2641	292	1	total	total	ADJ
ajfa-2641	292	2	quality	quality	NOUN
ajfa-2641	292	3	management	management	NOUN
ajfa-2641	292	4	,	,	PUNCT
ajfa-2641	292	5	13	13	NUM
ajfa-2641	292	6	,	,	PUNCT
ajfa-2641	292	7	233	233	NUM
ajfa-2641	292	8	-	-	SYM
ajfa-2641	292	9	239	239	NUM
ajfa-2641	292	10	.	.	PUNCT
ajfa-2641	293	1	http://dx.doi.org/10.1080/09544120120102469	http://dx.doi.org/10.1080/09544120120102469	PROPN
ajfa-2641	293	2	wyper	wyper	PROPN
ajfa-2641	293	3	,	,	PUNCT
ajfa-2641	293	4	b.	b.	PROPN
ajfa-2641	293	5	,	,	PUNCT
ajfa-2641	293	6	&	&	CCONJ
ajfa-2641	293	7	harrison	harrison	PROPN
ajfa-2641	293	8	,	,	PUNCT
ajfa-2641	293	9	a.	a.	NOUN
ajfa-2641	293	10	(	(	PUNCT
ajfa-2641	293	11	2000	2000	NUM
ajfa-2641	293	12	)	)	PUNCT
ajfa-2641	293	13	.	.	PUNCT
ajfa-2641	294	1	deployment	deployment	NOUN
ajfa-2641	294	2	of	of	ADP
ajfa-2641	294	3	six	six	NUM
ajfa-2641	294	4	sigma	sigma	PROPN
ajfa-2641	294	5	methodology	methodology	NOUN
ajfa-2641	294	6	on	on	ADP
ajfa-2641	294	7	human	human	ADJ
ajfa-2641	294	8	resources	resource	NOUN
ajfa-2641	294	9	function	function	NOUN
ajfa-2641	294	10	:	:	PUNCT
ajfa-2641	294	11	a	a	DET
ajfa-2641	294	12	case	case	NOUN
ajfa-2641	294	13	study	study	NOUN
ajfa-2641	294	14	.	.	PUNCT
ajfa-2641	295	1	total	total	ADJ
ajfa-2641	295	2	quality	quality	NOUN
ajfa-2641	295	3	management	management	NOUN
ajfa-2641	295	4	,	,	PUNCT
ajfa-2641	295	5	11(495	11(495	NUM
ajfa-2641	295	6	)	)	PUNCT
ajfa-2641	295	7	,	,	PUNCT
ajfa-2641	295	8	720	720	NUM
ajfa-2641	295	9	-	-	SYM
ajfa-2641	295	10	727	727	NUM
ajfa-2641	295	11	.	.	PUNCT
ajfa-2641	296	1	http://dx.doi.org/10.1080/09544120050008129	http://dx.doi.org/10.1080/09544120050008129	PROPN
ajfa-2641	296	2	yong	yong	PROPN
ajfa-2641	296	3	,	,	PUNCT
ajfa-2641	296	4	j.	j.	PROPN
ajfa-2641	296	5	,	,	PUNCT
ajfa-2641	296	6	&	&	CCONJ
ajfa-2641	296	7	wilkinson	wilkinson	PROPN
ajfa-2641	296	8	,	,	PUNCT
ajfa-2641	296	9	a.	a.	PROPN
ajfa-2641	296	10	(	(	PUNCT
ajfa-2641	296	11	2001	2001	NUM
ajfa-2641	296	12	)	)	PUNCT
ajfa-2641	296	13	.	.	PUNCT
ajfa-2641	297	1	rethinking	rethink	VERB
ajfa-2641	297	2	total	total	ADJ
ajfa-2641	297	3	quality	quality	NOUN
ajfa-2641	297	4	management	management	NOUN
ajfa-2641	297	5	.	.	PUNCT
ajfa-2641	298	1	total	total	ADJ
ajfa-2641	298	2	qual	qual	PROPN
ajfa-2641	298	3	.	.	PUNCT
ajfa-2641	299	1	manage	manage	VERB
ajfa-2641	299	2	.	.	PUNCT
ajfa-2641	300	1	,	,	PUNCT
ajfa-2641	300	2	12	12	NUM
ajfa-2641	300	3	,	,	PUNCT
ajfa-2641	300	4	247	247	NUM
ajfa-2641	300	5	-	-	SYM
ajfa-2641	300	6	258	258	NUM
ajfa-2641	300	7	.	.	PUNCT
ajfa-2641	301	1	http://dx.doi.org/10.1080/09544120120011460	http://dx.doi.org/10.1080/09544120120011460	PROPN
ajfa-2641	301	2	zeithaml	zeithaml	PROPN
ajfa-2641	301	3	,	,	PUNCT
ajfa-2641	301	4	v.a	v.a	PROPN
ajfa-2641	301	5	.	.	PROPN
ajfa-2641	301	6	,	,	PUNCT
ajfa-2641	301	7	&	&	CCONJ
ajfa-2641	301	8	bitner	bitner	NOUN
ajfa-2641	301	9	,	,	PUNCT
ajfa-2641	301	10	m.	m.	NOUN
ajfa-2641	301	11	j.	j.	PROPN
ajfa-2641	301	12	(	(	PUNCT
ajfa-2641	301	13	1996	1996	NUM
ajfa-2641	301	14	)	)	PUNCT
ajfa-2641	301	15	services	service	NOUN
ajfa-2641	301	16	marketing	marketing	NOUN
ajfa-2641	301	17	,	,	PUNCT
ajfa-2641	301	18	(	(	PUNCT
ajfa-2641	301	19	1st	1st	ADJ
ajfa-2641	301	20	ed	ed	NOUN
ajfa-2641	301	21	)	)	PUNCT
ajfa-2641	301	22	.	.	PUNCT
ajfa-2641	302	1	mcgraw	mcgraw	PROPN
ajfa-2641	302	2	-	-	PUNCT
ajfa-2641	302	3	hill	hill	PROPN
ajfa-2641	302	4	,	,	PUNCT
ajfa-2641	302	5	new	new	PROPN
ajfa-2641	302	6	york	york	PROPN
ajfa-2641	302	7	.	.	PUNCT
ajfa-2641	303	1	zenith	zenith	PROPN
ajfa-2641	303	2	economic	economic	ADJ
ajfa-2641	303	3	quarterly	quarterly	NOUN
ajfa-2641	303	4	.	.	PUNCT
ajfa-2641	304	1	(	(	PUNCT
ajfa-2641	304	2	2010	2010	NUM
ajfa-2641	304	3	)	)	PUNCT
ajfa-2641	304	4	.	.	PUNCT
ajfa-2641	305	1	implementation	implementation	NOUN
ajfa-2641	305	2	of	of	ADP
ajfa-2641	305	3	total	total	ADJ
ajfa-2641	305	4	quality	quality	NOUN
ajfa-2641	305	5	management	management	NOUN
ajfa-2641	305	6	.	.	PUNCT
ajfa-2641	306	1	asian	asian	ADJ
ajfa-2641	306	2	journal	journal	PROPN
ajfa-2641	306	3	of	of	ADP
ajfa-2641	306	4	finance	finance	PROPN
ajfa-2641	306	5	&	&	CCONJ
ajfa-2641	306	6	accounting	accounting	PROPN
ajfa-2641	306	7	issn	issn	PROPN
ajfa-2641	306	8	1946	1946	NUM
ajfa-2641	306	9	-	-	PUNCT
ajfa-2641	306	10	052x	052x	NOUN
ajfa-2641	306	11	2012	2012	NUM
ajfa-2641	306	12	,	,	PUNCT
ajfa-2641	306	13	vol	vol	NOUN
ajfa-2641	306	14	.	.	PROPN
ajfa-2641	306	15	4	4	NUM
ajfa-2641	306	16	,	,	PUNCT
ajfa-2641	306	17	no	no	INTJ
ajfa-2641	306	18	.	.	NOUN
ajfa-2641	306	19	2	2	NUM
ajfa-2641	306	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-2641	306	21	378	378	NUM
ajfa-2641	306	22	appendix	appendix	ADJ
ajfa-2641	306	23	1	1	NUM
ajfa-2641	306	24	table	table	NOUN
ajfa-2641	306	25	3	3	NUM
ajfa-2641	306	26	.	.	PUNCT
ajfa-2641	306	27	distribution	distribution	NOUN
ajfa-2641	306	28	and	and	CCONJ
ajfa-2641	306	29	return	return	NOUN
ajfa-2641	306	30	of	of	ADP
ajfa-2641	306	31	questionnaire	questionnaire	NOUN
ajfa-2641	306	32	no	no	DET
ajfa-2641	306	33	question	question	NOUN
ajfa-2641	306	34	sample	sample	NOUN
ajfa-2641	306	35	size	size	NOUN
ajfa-2641	306	36	respons	respon	NOUN
ajfa-2641	306	37	e	e	PROPN
ajfa-2641	306	38	responden	responden	VERB
ajfa-2641	306	39	ts	ts	ADP
ajfa-2641	306	40	percenta	percenta	NOUN
ajfa-2641	306	41	ge	ge	PROPN
ajfa-2641	306	42	ranking	rank	VERB
ajfa-2641	306	43	1	1	NUM
ajfa-2641	306	44	smp	smp	NOUN
ajfa-2641	306	45	in	in	ADP
ajfa-2641	306	46	nigeria	nigeria	PROPN
ajfa-2641	306	47	does	do	AUX
ajfa-2641	306	48	not	not	PART
ajfa-2641	306	49	have	have	VERB
ajfa-2641	306	50	enough	enough	ADJ
ajfa-2641	306	51	resources	resource	NOUN
ajfa-2641	306	52	to	to	PART
ajfa-2641	306	53	improve	improve	VERB
ajfa-2641	306	54	quality	quality	NOUN
ajfa-2641	306	55	of	of	ADP
ajfa-2641	306	56	service	service	NOUN
ajfa-2641	306	57	renders	render	VERB
ajfa-2641	306	58	to	to	ADP
ajfa-2641	306	59	clients	client	NOUN
ajfa-2641	306	60	.	.	PUNCT
ajfa-2641	307	1	133	133	NUM
ajfa-2641	307	2	sa	sa	NOUN
ajfa-2641	307	3	a	a	DET
ajfa-2641	307	4	u	u	NOUN
ajfa-2641	307	5	d	d	NOUN
ajfa-2641	307	6	sd	sd	ADP
ajfa-2641	307	7	61	61	NUM
ajfa-2641	307	8	23	23	NUM
ajfa-2641	307	9	5	5	NUM
ajfa-2641	307	10	24	24	NUM
ajfa-2641	307	11	20	20	NUM
ajfa-2641	307	12	46	46	NUM
ajfa-2641	307	13	%	%	NOUN
ajfa-2641	307	14	17	17	NUM
ajfa-2641	307	15	%	%	NOUN
ajfa-2641	307	16	4	4	NUM
ajfa-2641	307	17	%	%	NOUN
ajfa-2641	307	18	18	18	NUM
ajfa-2641	307	19	%	%	NOUN
ajfa-2641	307	20	15	15	NUM
ajfa-2641	307	21	%	%	NOUN
ajfa-2641	307	22	2nd	2nd	ADJ
ajfa-2641	307	23	2	2	NUM
ajfa-2641	307	24	adoption	adoption	NOUN
ajfa-2641	307	25	of	of	ADP
ajfa-2641	307	26	tom	tom	PROPN
ajfa-2641	307	27	will	will	AUX
ajfa-2641	307	28	positive	positive	ADJ
ajfa-2641	307	29	influence	influence	NOUN
ajfa-2641	307	30	smps	smp	VERB
ajfa-2641	307	31	performance	performance	NOUN
ajfa-2641	307	32	in	in	ADP
ajfa-2641	307	33	nigeria	nigeria	PROPN
ajfa-2641	307	34	133	133	NUM
ajfa-2641	307	35	sa	sa	PROPN
ajfa-2641	308	1	a	a	DET
ajfa-2641	308	2	u	u	NOUN
ajfa-2641	308	3	d	d	NOUN
ajfa-2641	308	4	sd	sd	ADP
ajfa-2641	308	5	73	73	NUM
ajfa-2641	308	6	32	32	NUM
ajfa-2641	308	7	7	7	NUM
ajfa-2641	308	8	8	8	NUM
ajfa-2641	308	9	13	13	NUM
ajfa-2641	308	10	55	55	NUM
ajfa-2641	308	11	%	%	NOUN
ajfa-2641	308	12	24	24	NUM
ajfa-2641	308	13	%	%	NOUN
ajfa-2641	308	14	5	5	NUM
ajfa-2641	308	15	%	%	NOUN
ajfa-2641	308	16	6	6	NUM
ajfa-2641	308	17	%	%	NOUN
ajfa-2641	308	18	10	10	NUM
ajfa-2641	308	19	%	%	NOUN
ajfa-2641	308	20	1st	1st	ADJ
ajfa-2641	308	21	3	3	NUM
ajfa-2641	308	22	management	management	NOUN
ajfa-2641	308	23	of	of	ADP
ajfa-2641	308	24	smps	smp	NOUN
ajfa-2641	308	25	does	do	AUX
ajfa-2641	308	26	not	not	PART
ajfa-2641	308	27	embrace	embrace	VERB
ajfa-2641	308	28	quality	quality	NOUN
ajfa-2641	308	29	controls	control	NOUN
ajfa-2641	308	30	in	in	ADP
ajfa-2641	308	31	their	their	PRON
ajfa-2641	308	32	operations	operation	NOUN
ajfa-2641	308	33	.	.	PUNCT
ajfa-2641	309	1	133	133	NUM
ajfa-2641	309	2	sa	sa	NOUN
ajfa-2641	309	3	a	a	DET
ajfa-2641	309	4	u	u	NOUN
ajfa-2641	309	5	d	d	NOUN
ajfa-2641	309	6	sd	sd	ADP
ajfa-2641	309	7	50	50	NUM
ajfa-2641	309	8	30	30	NUM
ajfa-2641	309	9	6	6	NUM
ajfa-2641	309	10	28	28	NUM
ajfa-2641	309	11	19	19	NUM
ajfa-2641	309	12	38	38	NUM
ajfa-2641	309	13	%	%	NOUN
ajfa-2641	309	14	23	23	NUM
ajfa-2641	309	15	%	%	NOUN
ajfa-2641	309	16	5	5	NUM
ajfa-2641	309	17	%	%	NOUN
ajfa-2641	309	18	21	21	NUM
ajfa-2641	309	19	%	%	NOUN
ajfa-2641	309	20	14	14	NUM
ajfa-2641	309	21	%	%	NOUN
ajfa-2641	309	22	3rd	3rd	ADJ
ajfa-2641	309	23	4	4	NUM
ajfa-2641	309	24	six	six	NUM
ajfa-2641	309	25	sigma	sigma	NOUN
ajfa-2641	309	26	methodology	methodology	NOUN
ajfa-2641	309	27	are	be	AUX
ajfa-2641	309	28	employed	employ	VERB
ajfa-2641	309	29	by	by	ADP
ajfa-2641	309	30	smps	smp	NOUN
ajfa-2641	309	31	in	in	ADP
ajfa-2641	309	32	nigeria	nigeria	PROPN
ajfa-2641	309	33	to	to	PART
ajfa-2641	309	34	achieve	achieve	VERB
ajfa-2641	309	35	total	total	ADJ
ajfa-2641	309	36	quality	quality	NOUN
ajfa-2641	309	37	management	management	NOUN
ajfa-2641	309	38	in	in	ADP
ajfa-2641	309	39	their	their	PRON
ajfa-2641	309	40	service	service	NOUN
ajfa-2641	309	41	renditions	rendition	NOUN
ajfa-2641	309	42	133	133	NUM
ajfa-2641	309	43	sa	sa	NOUN
ajfa-2641	309	44	a	a	DET
ajfa-2641	309	45	u	u	NOUN
ajfa-2641	309	46	d	d	NOUN
ajfa-2641	309	47	sd	sd	ADP
ajfa-2641	309	48	23	23	NUM
ajfa-2641	309	49	14	14	NUM
ajfa-2641	309	50	9	9	NUM
ajfa-2641	309	51	32	32	NUM
ajfa-2641	309	52	55	55	NUM
ajfa-2641	309	53	17	17	NUM
ajfa-2641	309	54	%	%	NOUN
ajfa-2641	309	55	11	11	NUM
ajfa-2641	309	56	%	%	NOUN
ajfa-2641	309	57	7	7	NUM
ajfa-2641	309	58	%	%	NOUN
ajfa-2641	309	59	24	24	NUM
ajfa-2641	309	60	%	%	NOUN
ajfa-2641	309	61	41	41	NUM
ajfa-2641	309	62	%	%	NOUN
ajfa-2641	309	63	5th	5th	ADJ
ajfa-2641	309	64	5	5	NUM
ajfa-2641	309	65	application	application	NOUN
ajfa-2641	309	66	of	of	ADP
ajfa-2641	309	67	six	six	NUM
ajfa-2641	309	68	sigma	sigma	NOUN
ajfa-2641	309	69	methodology	methodology	NOUN
ajfa-2641	309	70	has	have	VERB
ajfa-2641	309	71	influence	influence	NOUN
ajfa-2641	309	72	on	on	ADP
ajfa-2641	309	73	smp	smp	PROPN
ajfa-2641	309	74	service	service	NOUN
ajfa-2641	309	75	rendition	rendition	NOUN
ajfa-2641	309	76	in	in	ADP
ajfa-2641	309	77	nigeria	nigeria	PROPN
ajfa-2641	309	78	133	133	NUM
ajfa-2641	309	79	sa	sa	PROPN
ajfa-2641	309	80	a	a	DET
ajfa-2641	309	81	u	u	NOUN
ajfa-2641	310	1	d	d	X
ajfa-2641	310	2	sd	sd	ADP
ajfa-2641	310	3	45	45	NUM
ajfa-2641	310	4	28	28	NUM
ajfa-2641	310	5	9	9	NUM
ajfa-2641	310	6	18	18	NUM
ajfa-2641	310	7	33	33	NUM
ajfa-2641	310	8	34	34	NUM
ajfa-2641	310	9	%	%	NOUN
ajfa-2641	310	10	21	21	NUM
ajfa-2641	310	11	%	%	NOUN
ajfa-2641	310	12	7	7	NUM
ajfa-2641	310	13	%	%	NOUN
ajfa-2641	310	14	14	14	NUM
ajfa-2641	310	15	%	%	NOUN
ajfa-2641	310	16	25	25	NUM
ajfa-2641	310	17	%	%	NOUN
ajfa-2641	310	18	4th	4th	ADJ
ajfa-2641	310	19	source	source	NOUN
ajfa-2641	310	20	:	:	PUNCT
ajfa-2641	310	21	field	field	NOUN
ajfa-2641	310	22	survey	survey	NOUN
ajfa-2641	310	23	,	,	PUNCT
ajfa-2641	310	24	september	september	PROPN
ajfa-2641	310	25	2012	2012	NUM