id	sid	tid	token	lemma	pos
ajfa-410	1	1	asian	asian	ADJ
ajfa-410	1	2	journal	journal	PROPN
ajfa-410	1	3	of	of	ADP
ajfa-410	1	4	finance	finance	PROPN
ajfa-410	1	5	&	&	CCONJ
ajfa-410	1	6	accounting	accounting	PROPN
ajfa-410	1	7	issn	issn	PROPN
ajfa-410	1	8	1946	1946	NUM
ajfa-410	1	9	-	-	PUNCT
ajfa-410	1	10	052x	052x	NOUN
ajfa-410	1	11	2010	2010	NUM
ajfa-410	1	12	,	,	PUNCT
ajfa-410	1	13	vol	vol	NOUN
ajfa-410	1	14	.	.	PROPN
ajfa-410	1	15	2	2	NUM
ajfa-410	1	16	,	,	PUNCT
ajfa-410	1	17	no	no	INTJ
ajfa-410	1	18	.	.	NOUN
ajfa-410	1	19	1	1	NUM
ajfa-410	1	20	:	:	PUNCT
ajfa-410	1	21	e1	e1	VERB
ajfa-410	1	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	1	23	1	1	NUM
ajfa-410	1	24	perceived	perceive	VERB
ajfa-410	1	25	importance	importance	NOUN
ajfa-410	1	26	of	of	ADP
ajfa-410	1	27	cpa	cpa	NOUN
ajfa-410	1	28	’s	’s	PART
ajfa-410	1	29	generic	generic	ADJ
ajfa-410	1	30	skills	skill	NOUN
ajfa-410	1	31	:	:	PUNCT
ajfa-410	1	32	a	a	DET
ajfa-410	1	33	japanese	japanese	ADJ
ajfa-410	1	34	study	study	NOUN
ajfa-410	1	35	satoshi	satoshi	PROPN
ajfa-410	1	36	sugahara	sugahara	PROPN
ajfa-410	1	37	(	(	PUNCT
ajfa-410	1	38	corresponding	correspond	VERB
ajfa-410	1	39	author	author	NOUN
ajfa-410	1	40	)	)	PUNCT
ajfa-410	1	41	hiroshima	hiroshima	PROPN
ajfa-410	1	42	shudo	shudo	PROPN
ajfa-410	1	43	university	university	PROPN
ajfa-410	1	44	faculty	faculty	NOUN
ajfa-410	1	45	of	of	ADP
ajfa-410	1	46	commerce	commerce	PROPN
ajfa-410	1	47	sciences	sciences	PROPN
ajfa-410	1	48	1	1	NUM
ajfa-410	1	49	-	-	SYM
ajfa-410	1	50	1	1	NUM
ajfa-410	1	51	-	-	PUNCT
ajfa-410	1	52	1	1	NUM
ajfa-410	1	53	ozuka	ozuka	NOUN
ajfa-410	1	54	-	-	PUNCT
ajfa-410	1	55	higashi	higashi	NOUN
ajfa-410	1	56	,	,	PUNCT
ajfa-410	1	57	asaminami	asaminami	NOUN
ajfa-410	1	58	-	-	PUNCT
ajfa-410	1	59	ku	ku	PROPN
ajfa-410	1	60	,	,	PUNCT
ajfa-410	1	61	hiroshima	hiroshima	PROPN
ajfa-410	1	62	731	731	NUM
ajfa-410	1	63	-	-	SYM
ajfa-410	1	64	3195	3195	NUM
ajfa-410	1	65	,	,	PUNCT
ajfa-410	1	66	japan	japan	PROPN
ajfa-410	1	67	telephone	telephone	PROPN
ajfa-410	1	68	:	:	PUNCT
ajfa-410	1	69	+81	+81	PROPN
ajfa-410	1	70	-	-	PUNCT
ajfa-410	1	71	82	82	NUM
ajfa-410	1	72	-	-	PUNCT
ajfa-410	1	73	830	830	NUM
ajfa-410	1	74	-	-	SYM
ajfa-410	1	75	1150	1150	NUM
ajfa-410	1	76	facsimile	facsimile	NOUN
ajfa-410	1	77	:	:	PUNCT
ajfa-410	1	78	+81	+81	ADJ
ajfa-410	1	79	-	-	PUNCT
ajfa-410	1	80	82	82	NUM
ajfa-410	1	81	-	-	PUNCT
ajfa-410	1	82	848	848	NUM
ajfa-410	1	83	-	-	PUNCT
ajfa-410	1	84	9450	9450	NUM
ajfa-410	1	85	e	e	NOUN
ajfa-410	1	86	-	-	NOUN
ajfa-410	1	87	mail	mail	NOUN
ajfa-410	1	88	:	:	PUNCT
ajfa-410	1	89	sugahara@shudo-u.ac.jp	sugahara@shudo-u.ac.jp	VERB
ajfa-410	1	90	roanne	roanne	PROPN
ajfa-410	1	91	coman	coman	PROPN
ajfa-410	1	92	kpmg	kpmg	PROPN
ajfa-410	1	93	azsa	azsa	PROPN
ajfa-410	1	94	llc	llc	PROPN
ajfa-410	1	95	1	1	NUM
ajfa-410	1	96	hiroshima	hiroshima	PROPN
ajfa-410	1	97	office	office	PROPN
ajfa-410	1	98	7f	7f	PROPN
ajfa-410	1	99	hiroshima	hiroshima	PROPN
ajfa-410	1	100	kogin	kogin	VERB
ajfa-410	1	101	building	build	VERB
ajfa-410	1	102	2	2	NUM
ajfa-410	1	103	-	-	SYM
ajfa-410	1	104	1	1	NUM
ajfa-410	1	105	-	-	PUNCT
ajfa-410	1	106	22	22	NUM
ajfa-410	1	107	kamiya	kamiya	PROPN
ajfa-410	1	108	-	-	PUNCT
ajfa-410	1	109	cho	cho	PROPN
ajfa-410	1	110	,	,	PUNCT
ajfa-410	1	111	naka	naka	PROPN
ajfa-410	1	112	-	-	PUNCT
ajfa-410	1	113	ku	ku	PROPN
ajfa-410	1	114	,	,	PUNCT
ajfa-410	1	115	hiroshima	hiroshima	PROPN
ajfa-410	1	116	730	730	PROPN
ajfa-410	1	117	-	-	SYM
ajfa-410	1	118	0031	0031	NUM
ajfa-410	1	119	,	,	PUNCT
ajfa-410	1	120	japan	japan	PROPN
ajfa-410	1	121	telephone	telephone	PROPN
ajfa-410	1	122	:	:	PUNCT
ajfa-410	1	123	+81	+81	PROPN
ajfa-410	1	124	-	-	PUNCT
ajfa-410	1	125	82	82	NUM
ajfa-410	1	126	-	-	PUNCT
ajfa-410	1	127	248	248	NUM
ajfa-410	1	128	-	-	SYM
ajfa-410	1	129	2932	2932	NUM
ajfa-410	1	130	fascimile:+81	fascimile:+81	ADJ
ajfa-410	1	131	-	-	PUNCT
ajfa-410	1	132	82	82	NUM
ajfa-410	1	133	-	-	PUNCT
ajfa-410	1	134	248	248	NUM
ajfa-410	1	135	-	-	SYM
ajfa-410	1	136	2933	2933	NUM
ajfa-410	1	137	e	e	NOUN
ajfa-410	1	138	-	-	NOUN
ajfa-410	1	139	mail	mail	NOUN
ajfa-410	1	140	:	:	PUNCT
ajfa-410	1	141	roanne.coman@jp.kpmg.com	roanne.coman@jp.kpmg.com	X
ajfa-410	1	142	received	receive	VERB
ajfa-410	1	143	:	:	PUNCT
ajfa-410	1	144	june	june	PROPN
ajfa-410	1	145	12	12	NUM
ajfa-410	1	146	2010	2010	NUM
ajfa-410	1	147	accepted	accept	VERB
ajfa-410	1	148	:	:	PUNCT
ajfa-410	1	149	december	december	PROPN
ajfa-410	1	150	16	16	NUM
ajfa-410	1	151	2010	2010	NUM
ajfa-410	1	152	abstract	abstract	NOUN
ajfa-410	1	153	the	the	DET
ajfa-410	1	154	purpose	purpose	NOUN
ajfa-410	1	155	of	of	ADP
ajfa-410	1	156	this	this	DET
ajfa-410	1	157	study	study	NOUN
ajfa-410	1	158	is	be	AUX
ajfa-410	1	159	to	to	PART
ajfa-410	1	160	compare	compare	VERB
ajfa-410	1	161	the	the	DET
ajfa-410	1	162	differences	difference	NOUN
ajfa-410	1	163	in	in	ADP
ajfa-410	1	164	japanese	japanese	ADJ
ajfa-410	1	165	accounting	accounting	NOUN
ajfa-410	1	166	faculty	faculty	NOUN
ajfa-410	1	167	and	and	CCONJ
ajfa-410	1	168	practitioners‟	practitioners‟	PROPN
ajfa-410	1	169	perceived	perceive	VERB
ajfa-410	1	170	importance	importance	NOUN
ajfa-410	1	171	of	of	ADP
ajfa-410	1	172	generic	generic	ADJ
ajfa-410	1	173	skills	skill	NOUN
ajfa-410	1	174	for	for	ADP
ajfa-410	1	175	certified	certified	ADJ
ajfa-410	1	176	public	public	ADJ
ajfa-410	1	177	accountants	accountant	NOUN
ajfa-410	1	178	(	(	PUNCT
ajfa-410	1	179	cpas	cpas	PROPN
ajfa-410	1	180	)	)	PUNCT
ajfa-410	1	181	in	in	ADP
ajfa-410	1	182	order	order	NOUN
ajfa-410	1	183	to	to	PART
ajfa-410	1	184	assess	assess	VERB
ajfa-410	1	185	the	the	DET
ajfa-410	1	186	cpa	cpa	PROPN
ajfa-410	1	187	law	law	NOUN
ajfa-410	1	188	amendment	amendment	NOUN
ajfa-410	1	189	of	of	ADP
ajfa-410	1	190	2003	2003	NUM
ajfa-410	1	191	.	.	PUNCT
ajfa-410	2	1	127	127	NUM
ajfa-410	2	2	effective	effective	ADJ
ajfa-410	2	3	data	datum	NOUN
ajfa-410	2	4	were	be	AUX
ajfa-410	2	5	collected	collect	VERB
ajfa-410	2	6	from	from	ADP
ajfa-410	2	7	members	member	NOUN
ajfa-410	2	8	of	of	ADP
ajfa-410	2	9	the	the	DET
ajfa-410	2	10	japanese	japanese	ADJ
ajfa-410	2	11	association	association	PROPN
ajfa-410	2	12	for	for	ADP
ajfa-410	2	13	international	international	ADJ
ajfa-410	2	14	accounting	accounting	NOUN
ajfa-410	2	15	studies	study	NOUN
ajfa-410	2	16	(	(	PUNCT
ajfa-410	2	17	jaias	jaias	PROPN
ajfa-410	2	18	)	)	PUNCT
ajfa-410	2	19	via	via	ADP
ajfa-410	2	20	a	a	DET
ajfa-410	2	21	questionnaire	questionnaire	NOUN
ajfa-410	2	22	-	-	PUNCT
ajfa-410	2	23	based	base	VERB
ajfa-410	2	24	survey	survey	NOUN
ajfa-410	2	25	.	.	PUNCT
ajfa-410	3	1	this	this	DET
ajfa-410	3	2	study	study	NOUN
ajfa-410	3	3	focuses	focus	VERB
ajfa-410	3	4	on	on	ADP
ajfa-410	3	5	the	the	DET
ajfa-410	3	6	differences	difference	NOUN
ajfa-410	3	7	in	in	ADP
ajfa-410	3	8	the	the	DET
ajfa-410	3	9	perceived	perceive	VERB
ajfa-410	3	10	importance	importance	NOUN
ajfa-410	3	11	of	of	ADP
ajfa-410	3	12	12	12	NUM
ajfa-410	3	13	generic	generic	ADJ
ajfa-410	3	14	skills	skill	NOUN
ajfa-410	3	15	and	and	CCONJ
ajfa-410	3	16	four	four	NUM
ajfa-410	3	17	skill	skill	NOUN
ajfa-410	3	18	types	type	NOUN
ajfa-410	3	19	by	by	ADP
ajfa-410	3	20	using	use	VERB
ajfa-410	3	21	the	the	DET
ajfa-410	3	22	learning	learning	NOUN
ajfa-410	3	23	skill	skill	NOUN
ajfa-410	3	24	profile	profile	NOUN
ajfa-410	3	25	(	(	PUNCT
ajfa-410	3	26	lsp	lsp	PROPN
ajfa-410	3	27	)	)	PUNCT
ajfa-410	3	28	instrument	instrument	NOUN
ajfa-410	3	29	,	,	PUNCT
ajfa-410	3	30	originally	originally	ADV
ajfa-410	3	31	developed	develop	VERB
ajfa-410	3	32	by	by	ADP
ajfa-410	3	33	boyatzis	boyatzis	NOUN
ajfa-410	3	34	and	and	CCONJ
ajfa-410	3	35	kolb	kolb	PROPN
ajfa-410	3	36	(	(	PUNCT
ajfa-410	3	37	1995	1995	NUM
ajfa-410	3	38	)	)	PUNCT
ajfa-410	3	39	.	.	PUNCT
ajfa-410	4	1	it	it	PRON
ajfa-410	4	2	was	be	AUX
ajfa-410	4	3	found	find	VERB
ajfa-410	4	4	that	that	SCONJ
ajfa-410	4	5	japanese	japanese	ADJ
ajfa-410	4	6	accounting	accounting	NOUN
ajfa-410	4	7	faculty	faculty	NOUN
ajfa-410	4	8	and	and	CCONJ
ajfa-410	4	9	practitioners	practitioner	NOUN
ajfa-410	4	10	commonly	commonly	ADV
ajfa-410	4	11	perceived	perceive	VERB
ajfa-410	4	12	the	the	DET
ajfa-410	4	13	information	information	NOUN
ajfa-410	4	14	skill	skill	NOUN
ajfa-410	4	15	type	type	NOUN
ajfa-410	4	16	as	as	ADP
ajfa-410	4	17	the	the	DET
ajfa-410	4	18	most	most	ADV
ajfa-410	4	19	important	important	ADJ
ajfa-410	4	20	and	and	CCONJ
ajfa-410	4	21	the	the	DET
ajfa-410	4	22	behavioral	behavioral	ADJ
ajfa-410	4	23	skill	skill	NOUN
ajfa-410	4	24	type	type	NOUN
ajfa-410	4	25	as	as	ADP
ajfa-410	4	26	the	the	DET
ajfa-410	4	27	second	second	ADJ
ajfa-410	4	28	most	most	ADV
ajfa-410	4	29	important	important	ADJ
ajfa-410	4	30	,	,	PUNCT
ajfa-410	4	31	but	but	CCONJ
ajfa-410	4	32	they	they	PRON
ajfa-410	4	33	tended	tend	VERB
ajfa-410	4	34	to	to	PART
ajfa-410	4	35	regard	regard	VERB
ajfa-410	4	36	the	the	DET
ajfa-410	4	37	interpersonal	interpersonal	ADJ
ajfa-410	4	38	skill	skill	NOUN
ajfa-410	4	39	type	type	NOUN
ajfa-410	4	40	as	as	ADP
ajfa-410	4	41	less	less	ADV
ajfa-410	4	42	important	important	ADJ
ajfa-410	4	43	.	.	PUNCT
ajfa-410	5	1	several	several	ADJ
ajfa-410	5	2	implications	implication	NOUN
ajfa-410	5	3	are	be	AUX
ajfa-410	5	4	also	also	ADV
ajfa-410	5	5	raised	raise	VERB
ajfa-410	5	6	from	from	ADP
ajfa-410	5	7	the	the	DET
ajfa-410	5	8	findings	finding	NOUN
ajfa-410	5	9	to	to	PART
ajfa-410	5	10	improve	improve	VERB
ajfa-410	5	11	the	the	DET
ajfa-410	5	12	quality	quality	NOUN
ajfa-410	5	13	education	education	NOUN
ajfa-410	5	14	of	of	ADP
ajfa-410	5	15	japanese	japanese	ADJ
ajfa-410	5	16	cpas	cpa	NOUN
ajfa-410	5	17	and	and	CCONJ
ajfa-410	5	18	also	also	ADV
ajfa-410	5	19	to	to	PART
ajfa-410	5	20	facilitate	facilitate	VERB
ajfa-410	5	21	the	the	DET
ajfa-410	5	22	international	international	ADJ
ajfa-410	5	23	harmonization	harmonization	NOUN
ajfa-410	5	24	of	of	ADP
ajfa-410	5	25	accounting	accounting	NOUN
ajfa-410	5	26	education	education	NOUN
ajfa-410	5	27	.	.	PUNCT
ajfa-410	6	1	keywords	keyword	NOUN
ajfa-410	6	2	:	:	PUNCT
ajfa-410	6	3	generic	generic	ADJ
ajfa-410	6	4	skills	skill	NOUN
ajfa-410	6	5	,	,	PUNCT
ajfa-410	6	6	accounting	accounting	NOUN
ajfa-410	6	7	professional	professional	NOUN
ajfa-410	6	8	,	,	PUNCT
ajfa-410	6	9	learning	learn	VERB
ajfa-410	6	10	skill	skill	NOUN
ajfa-410	6	11	profile	profile	NOUN
ajfa-410	6	12	,	,	PUNCT
ajfa-410	6	13	certified	certified	ADJ
ajfa-410	6	14	public	public	ADJ
ajfa-410	6	15	accountant	accountant	NOUN
ajfa-410	6	16	(	(	PUNCT
ajfa-410	6	17	cpa	cpa	PROPN
ajfa-410	6	18	)	)	PUNCT
ajfa-410	6	19	,	,	PUNCT
ajfa-410	6	20	cpa	cpa	PROPN
ajfa-410	6	21	law	law	PROPN
ajfa-410	6	22	jel	jel	PROPN
ajfa-410	6	23	classifications	classification	NOUN
ajfa-410	6	24	:	:	PUNCT
ajfa-410	6	25	m40	m40	NOUN
ajfa-410	6	26	,	,	PUNCT
ajfa-410	6	27	m41	m41	NOUN
ajfa-410	6	28	and	and	CCONJ
ajfa-410	6	29	m49	m49	ADJ
ajfa-410	6	30	1	1	NUM
ajfa-410	6	31	this	this	DET
ajfa-410	6	32	paper	paper	NOUN
ajfa-410	6	33	presents	present	VERB
ajfa-410	6	34	the	the	DET
ajfa-410	6	35	authors‟	authors‟	NOUN
ajfa-410	6	36	personal	personal	ADJ
ajfa-410	6	37	views	view	NOUN
ajfa-410	6	38	and	and	CCONJ
ajfa-410	6	39	does	do	AUX
ajfa-410	6	40	not	not	PART
ajfa-410	6	41	reflect	reflect	VERB
ajfa-410	6	42	in	in	ADP
ajfa-410	6	43	any	any	DET
ajfa-410	6	44	way	way	NOUN
ajfa-410	6	45	the	the	DET
ajfa-410	6	46	official	official	ADJ
ajfa-410	6	47	views	view	NOUN
ajfa-410	6	48	of	of	ADP
ajfa-410	6	49	kpmg	kpmg	PROPN
ajfa-410	6	50	azsa	azsa	PROPN
ajfa-410	6	51	llc	llc	PROPN
ajfa-410	6	52	.	.	PUNCT
ajfa-410	7	1	all	all	DET
ajfa-410	7	2	errors	error	NOUN
ajfa-410	7	3	and	and	CCONJ
ajfa-410	7	4	omissions	omission	NOUN
ajfa-410	7	5	are	be	AUX
ajfa-410	7	6	the	the	DET
ajfa-410	7	7	authors‟	authors‟	NOUN
ajfa-410	7	8	sole	sole	ADJ
ajfa-410	7	9	responsibility	responsibility	NOUN
ajfa-410	7	10	.	.	PUNCT
ajfa-410	8	1	mailto:sugahara@shudo-u.ac.jp	mailto:sugahara@shudo-u.ac.jp	X
ajfa-410	9	1	mailto:roanne.coman@jp.kpmg.com	mailto:roanne.coman@jp.kpmg.com	PROPN
ajfa-410	10	1	asian	asian	ADJ
ajfa-410	10	2	journal	journal	PROPN
ajfa-410	10	3	of	of	ADP
ajfa-410	10	4	finance	finance	PROPN
ajfa-410	10	5	&	&	CCONJ
ajfa-410	10	6	accounting	accounting	PROPN
ajfa-410	10	7	issn	issn	PROPN
ajfa-410	10	8	1946	1946	NUM
ajfa-410	10	9	-	-	PUNCT
ajfa-410	10	10	052x	052x	NOUN
ajfa-410	10	11	2010	2010	NUM
ajfa-410	10	12	,	,	PUNCT
ajfa-410	10	13	vol	vol	NOUN
ajfa-410	10	14	.	.	PROPN
ajfa-410	10	15	2	2	NUM
ajfa-410	10	16	,	,	PUNCT
ajfa-410	10	17	no	no	INTJ
ajfa-410	10	18	.	.	NOUN
ajfa-410	10	19	1	1	NUM
ajfa-410	10	20	:	:	PUNCT
ajfa-410	10	21	e1	e1	VERB
ajfa-410	10	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	10	23	2	2	NUM
ajfa-410	10	24	introduction	introduction	NOUN
ajfa-410	10	25	accounting	accounting	NOUN
ajfa-410	10	26	literature	literature	NOUN
ajfa-410	10	27	has	have	AUX
ajfa-410	10	28	recognised	recognise	VERB
ajfa-410	10	29	that	that	SCONJ
ajfa-410	10	30	the	the	DET
ajfa-410	10	31	radical	radical	ADJ
ajfa-410	10	32	economic	economic	ADJ
ajfa-410	10	33	environment	environment	NOUN
ajfa-410	10	34	of	of	ADP
ajfa-410	10	35	the	the	DET
ajfa-410	10	36	current	current	ADJ
ajfa-410	10	37	generation	generation	NOUN
ajfa-410	10	38	has	have	AUX
ajfa-410	10	39	changed	change	VERB
ajfa-410	10	40	the	the	DET
ajfa-410	10	41	role	role	NOUN
ajfa-410	10	42	of	of	ADP
ajfa-410	10	43	accounting	accounting	NOUN
ajfa-410	10	44	professionals	professional	NOUN
ajfa-410	10	45	and	and	CCONJ
ajfa-410	10	46	created	create	VERB
ajfa-410	10	47	a	a	DET
ajfa-410	10	48	certain	certain	ADJ
ajfa-410	10	49	consensus	consensus	NOUN
ajfa-410	10	50	that	that	SCONJ
ajfa-410	10	51	professional	professional	ADJ
ajfa-410	10	52	candidates	candidate	NOUN
ajfa-410	10	53	should	should	AUX
ajfa-410	10	54	acquire	acquire	VERB
ajfa-410	10	55	special	special	ADJ
ajfa-410	10	56	skills	skill	NOUN
ajfa-410	10	57	that	that	PRON
ajfa-410	10	58	are	be	AUX
ajfa-410	10	59	beyond	beyond	ADP
ajfa-410	10	60	technical	technical	ADJ
ajfa-410	10	61	and	and	CCONJ
ajfa-410	10	62	theoretical	theoretical	ADJ
ajfa-410	10	63	knowledge	knowledge	NOUN
ajfa-410	10	64	(	(	PUNCT
ajfa-410	10	65	aicpa	aicpa	PROPN
ajfa-410	10	66	,	,	PUNCT
ajfa-410	10	67	1999	1999	NUM
ajfa-410	10	68	;	;	PUNCT
ajfa-410	10	69	albrecht	albrecht	NOUN
ajfa-410	10	70	and	and	CCONJ
ajfa-410	10	71	sack	sack	NOUN
ajfa-410	10	72	,	,	PUNCT
ajfa-410	10	73	2000	2000	NUM
ajfa-410	10	74	;	;	PUNCT
ajfa-410	10	75	icaa	icaa	NOUN
ajfa-410	10	76	,	,	PUNCT
ajfa-410	10	77	2001	2001	NUM
ajfa-410	10	78	;	;	PUNCT
ajfa-410	10	79	henderson	henderson	PROPN
ajfa-410	10	80	,	,	PUNCT
ajfa-410	10	81	2001	2001	NUM
ajfa-410	10	82	)	)	PUNCT
ajfa-410	10	83	.	.	PUNCT
ajfa-410	11	1	these	these	DET
ajfa-410	11	2	skills	skill	NOUN
ajfa-410	11	3	are	be	AUX
ajfa-410	11	4	widely	widely	ADV
ajfa-410	11	5	referred	refer	VERB
ajfa-410	11	6	to	to	ADP
ajfa-410	11	7	as	as	ADP
ajfa-410	11	8	generic	generic	ADJ
ajfa-410	11	9	skills	skill	NOUN
ajfa-410	11	10	in	in	ADP
ajfa-410	11	11	the	the	DET
ajfa-410	11	12	literature	literature	NOUN
ajfa-410	11	13	.	.	PUNCT
ajfa-410	12	1	de	de	X
ajfa-410	12	2	lange	lange	PROPN
ajfa-410	12	3	et	et	PROPN
ajfa-410	12	4	al	al	PROPN
ajfa-410	12	5	.	.	PUNCT
ajfa-410	12	6	(	(	PUNCT
ajfa-410	12	7	2006	2006	NUM
ajfa-410	12	8	)	)	PUNCT
ajfa-410	12	9	,	,	PUNCT
ajfa-410	12	10	for	for	ADP
ajfa-410	12	11	example	example	NOUN
ajfa-410	12	12	,	,	PUNCT
ajfa-410	12	13	define	define	VERB
ajfa-410	12	14	generic	generic	ADJ
ajfa-410	12	15	skills	skill	NOUN
ajfa-410	12	16	as	as	SCONJ
ajfa-410	12	17	transferable	transferable	ADJ
ajfa-410	12	18	qualities	quality	NOUN
ajfa-410	12	19	to	to	PART
ajfa-410	12	20	suit	suit	VERB
ajfa-410	12	21	the	the	DET
ajfa-410	12	22	industry	industry	NOUN
ajfa-410	12	23	in	in	ADP
ajfa-410	12	24	which	which	PRON
ajfa-410	12	25	one	one	NUM
ajfa-410	12	26	works	work	VERB
ajfa-410	12	27	.	.	PUNCT
ajfa-410	13	1	technically	technically	ADV
ajfa-410	13	2	,	,	PUNCT
ajfa-410	13	3	they	they	PRON
ajfa-410	13	4	are	be	AUX
ajfa-410	13	5	likely	likely	ADJ
ajfa-410	13	6	to	to	PART
ajfa-410	13	7	include	include	VERB
ajfa-410	13	8	,	,	PUNCT
ajfa-410	13	9	but	but	CCONJ
ajfa-410	13	10	are	be	AUX
ajfa-410	13	11	not	not	PART
ajfa-410	13	12	limited	limit	VERB
ajfa-410	13	13	to	to	ADP
ajfa-410	13	14	,	,	PUNCT
ajfa-410	13	15	communication	communication	NOUN
ajfa-410	13	16	,	,	PUNCT
ajfa-410	13	17	problem	problem	NOUN
ajfa-410	13	18	solving	solving	NOUN
ajfa-410	13	19	,	,	PUNCT
ajfa-410	13	20	personal	personal	ADJ
ajfa-410	13	21	and	and	CCONJ
ajfa-410	13	22	interpersonal	interpersonal	ADJ
ajfa-410	13	23	skills	skill	NOUN
ajfa-410	13	24	(	(	PUNCT
ajfa-410	13	25	gammie	gammie	NOUN
ajfa-410	13	26	,	,	PUNCT
ajfa-410	13	27	et	et	PROPN
ajfa-410	13	28	al	al	PROPN
ajfa-410	13	29	,	,	PUNCT
ajfa-410	13	30	2002	2002	NUM
ajfa-410	13	31	;	;	PUNCT
ajfa-410	13	32	ballantine	ballantine	PROPN
ajfa-410	13	33	and	and	CCONJ
ajfa-410	13	34	larres	larre	NOUN
ajfa-410	13	35	,	,	PUNCT
ajfa-410	13	36	2004	2004	NUM
ajfa-410	13	37	;	;	PUNCT
ajfa-410	13	38	de	de	X
ajfa-410	13	39	lange	lange	NOUN
ajfa-410	13	40	et	et	PROPN
ajfa-410	13	41	al	al	PROPN
ajfa-410	13	42	.	.	PROPN
ajfa-410	13	43	,	,	PUNCT
ajfa-410	13	44	2006	2006	NUM
ajfa-410	13	45	)	)	PUNCT
ajfa-410	13	46	.	.	PUNCT
ajfa-410	14	1	from	from	ADP
ajfa-410	14	2	an	an	DET
ajfa-410	14	3	accounting	accounting	NOUN
ajfa-410	14	4	education	education	NOUN
ajfa-410	14	5	perspective	perspective	NOUN
ajfa-410	14	6	,	,	PUNCT
ajfa-410	14	7	generic	generic	ADJ
ajfa-410	14	8	skills	skill	NOUN
ajfa-410	14	9	have	have	AUX
ajfa-410	14	10	been	be	AUX
ajfa-410	14	11	addressed	address	VERB
ajfa-410	14	12	by	by	ADP
ajfa-410	14	13	the	the	DET
ajfa-410	14	14	international	international	ADJ
ajfa-410	14	15	education	education	NOUN
ajfa-410	14	16	standard	standard	NOUN
ajfa-410	14	17	for	for	ADP
ajfa-410	14	18	professional	professional	ADJ
ajfa-410	14	19	accountants	accountant	NOUN
ajfa-410	14	20	no.3	no.3	PROPN
ajfa-410	14	21	(	(	PUNCT
ajfa-410	14	22	ies	ies	PROPN
ajfa-410	14	23	3	3	NUM
ajfa-410	14	24	):	):	PUNCT
ajfa-410	14	25	professional	professional	ADJ
ajfa-410	14	26	skills	skill	NOUN
ajfa-410	14	27	.	.	PUNCT
ajfa-410	15	1	the	the	DET
ajfa-410	15	2	aim	aim	NOUN
ajfa-410	15	3	of	of	ADP
ajfa-410	15	4	ies	ie	NOUN
ajfa-410	15	5	3	3	NUM
ajfa-410	15	6	is	be	AUX
ajfa-410	15	7	to	to	PART
ajfa-410	15	8	ensure	ensure	VERB
ajfa-410	15	9	professional	professional	ADJ
ajfa-410	15	10	candidates	candidate	NOUN
ajfa-410	15	11	for	for	ADP
ajfa-410	15	12	membership	membership	NOUN
ajfa-410	15	13	of	of	ADP
ajfa-410	15	14	a	a	DET
ajfa-410	15	15	professional	professional	ADJ
ajfa-410	15	16	body	body	NOUN
ajfa-410	15	17	of	of	ADP
ajfa-410	15	18	the	the	DET
ajfa-410	15	19	international	international	PROPN
ajfa-410	15	20	federation	federation	PROPN
ajfa-410	15	21	of	of	ADP
ajfa-410	15	22	accountants	accountant	NOUN
ajfa-410	15	23	(	(	PUNCT
ajfa-410	15	24	ifac	ifac	NOUN
ajfa-410	15	25	)	)	PUNCT
ajfa-410	15	26	are	be	AUX
ajfa-410	15	27	equipped	equip	VERB
ajfa-410	15	28	with	with	ADP
ajfa-410	15	29	the	the	DET
ajfa-410	15	30	skills	skill	NOUN
ajfa-410	15	31	to	to	PART
ajfa-410	15	32	function	function	VERB
ajfa-410	15	33	as	as	ADP
ajfa-410	15	34	professional	professional	ADJ
ajfa-410	15	35	accountants	accountant	NOUN
ajfa-410	15	36	(	(	PUNCT
ajfa-410	15	37	ifac	ifac	NOUN
ajfa-410	15	38	,	,	PUNCT
ajfa-410	15	39	2003	2003	NUM
ajfa-410	15	40	)	)	PUNCT
ajfa-410	15	41	.	.	PUNCT
ajfa-410	16	1	in	in	ADP
ajfa-410	16	2	response	response	NOUN
ajfa-410	16	3	,	,	PUNCT
ajfa-410	16	4	it	it	PRON
ajfa-410	16	5	has	have	AUX
ajfa-410	16	6	been	be	AUX
ajfa-410	16	7	suggested	suggest	VERB
ajfa-410	16	8	by	by	ADP
ajfa-410	16	9	some	some	DET
ajfa-410	16	10	literature	literature	NOUN
ajfa-410	16	11	that	that	PRON
ajfa-410	16	12	the	the	DET
ajfa-410	16	13	actual	actual	ADJ
ajfa-410	16	14	contents	content	NOUN
ajfa-410	16	15	of	of	ADP
ajfa-410	16	16	an	an	DET
ajfa-410	16	17	accounting	accounting	NOUN
ajfa-410	16	18	education	education	NOUN
ajfa-410	16	19	program	program	NOUN
ajfa-410	16	20	should	should	AUX
ajfa-410	16	21	include	include	VERB
ajfa-410	16	22	the	the	DET
ajfa-410	16	23	development	development	NOUN
ajfa-410	16	24	of	of	ADP
ajfa-410	16	25	generic	generic	ADJ
ajfa-410	16	26	skills	skill	NOUN
ajfa-410	16	27	(	(	PUNCT
ajfa-410	16	28	e.g.	e.g.	ADV
ajfa-410	16	29	albrecht	albrecht	NOUN
ajfa-410	16	30	and	and	CCONJ
ajfa-410	16	31	sack	sack	NOUN
ajfa-410	16	32	,	,	PUNCT
ajfa-410	16	33	2000	2000	NUM
ajfa-410	16	34	;	;	PUNCT
ajfa-410	16	35	howieson	howieson	NOUN
ajfa-410	16	36	,	,	PUNCT
ajfa-410	16	37	2003	2003	NUM
ajfa-410	16	38	)	)	PUNCT
ajfa-410	16	39	.	.	PUNCT
ajfa-410	17	1	it	it	PRON
ajfa-410	17	2	has	have	AUX
ajfa-410	17	3	also	also	ADV
ajfa-410	17	4	been	be	AUX
ajfa-410	17	5	pointed	point	VERB
ajfa-410	17	6	out	out	ADP
ajfa-410	17	7	that	that	SCONJ
ajfa-410	17	8	accounting	accounting	NOUN
ajfa-410	17	9	faculty	faculty	NOUN
ajfa-410	17	10	and	and	CCONJ
ajfa-410	17	11	professional	professional	ADJ
ajfa-410	17	12	bodies	body	NOUN
ajfa-410	17	13	should	should	AUX
ajfa-410	17	14	strive	strive	VERB
ajfa-410	17	15	to	to	PART
ajfa-410	17	16	ensure	ensure	VERB
ajfa-410	17	17	students	student	NOUN
ajfa-410	17	18	understand	understand	VERB
ajfa-410	17	19	how	how	SCONJ
ajfa-410	17	20	important	important	ADJ
ajfa-410	17	21	these	these	DET
ajfa-410	17	22	skills	skill	NOUN
ajfa-410	17	23	are	be	AUX
ajfa-410	17	24	and	and	CCONJ
ajfa-410	17	25	should	should	AUX
ajfa-410	17	26	try	try	VERB
ajfa-410	17	27	to	to	PART
ajfa-410	17	28	encourage	encourage	VERB
ajfa-410	17	29	them	they	PRON
ajfa-410	17	30	to	to	PART
ajfa-410	17	31	master	master	VERB
ajfa-410	17	32	these	these	DET
ajfa-410	17	33	skills	skill	NOUN
ajfa-410	17	34	(	(	PUNCT
ajfa-410	17	35	usoff	usoff	NOUN
ajfa-410	17	36	and	and	CCONJ
ajfa-410	17	37	feldmann	feldmann	PROPN
ajfa-410	17	38	,	,	PUNCT
ajfa-410	17	39	1998	1998	NUM
ajfa-410	17	40	)	)	PUNCT
ajfa-410	17	41	.	.	PUNCT
ajfa-410	18	1	in	in	ADP
ajfa-410	18	2	japan	japan	PROPN
ajfa-410	18	3	,	,	PUNCT
ajfa-410	18	4	the	the	DET
ajfa-410	18	5	certified	certify	VERB
ajfa-410	18	6	public	public	ADJ
ajfa-410	18	7	accountant	accountant	NOUN
ajfa-410	18	8	(	(	PUNCT
ajfa-410	18	9	cpa	cpa	NOUN
ajfa-410	18	10	)	)	PUNCT
ajfa-410	18	11	law	law	NOUN
ajfa-410	18	12	was	be	AUX
ajfa-410	18	13	amended	amend	VERB
ajfa-410	18	14	in	in	ADP
ajfa-410	18	15	2003	2003	NUM
ajfa-410	18	16	to	to	PART
ajfa-410	18	17	integrate	integrate	VERB
ajfa-410	18	18	generic	generic	ADJ
ajfa-410	18	19	skill	skill	NOUN
ajfa-410	18	20	training	training	NOUN
ajfa-410	18	21	into	into	ADP
ajfa-410	18	22	the	the	DET
ajfa-410	18	23	pre	pre	ADJ
ajfa-410	18	24	-	-	ADJ
ajfa-410	18	25	qualification	qualification	ADJ
ajfa-410	18	26	process	process	NOUN
ajfa-410	18	27	for	for	ADP
ajfa-410	18	28	cpas	cpa	NOUN
ajfa-410	18	29	.	.	PUNCT
ajfa-410	19	1	the	the	DET
ajfa-410	19	2	purpose	purpose	NOUN
ajfa-410	19	3	of	of	ADP
ajfa-410	19	4	this	this	DET
ajfa-410	19	5	amendment	amendment	NOUN
ajfa-410	19	6	was	be	AUX
ajfa-410	19	7	to	to	PART
ajfa-410	19	8	improve	improve	VERB
ajfa-410	19	9	the	the	DET
ajfa-410	19	10	quality	quality	NOUN
ajfa-410	19	11	of	of	ADP
ajfa-410	19	12	japanese	japanese	ADJ
ajfa-410	19	13	cpas‟	cpas‟	NOUN
ajfa-410	19	14	competency	competency	NOUN
ajfa-410	19	15	by	by	ADP
ajfa-410	19	16	updating	update	VERB
ajfa-410	19	17	the	the	DET
ajfa-410	19	18	traditional	traditional	ADJ
ajfa-410	19	19	japanese	japanese	ADJ
ajfa-410	19	20	education	education	NOUN
ajfa-410	19	21	system	system	NOUN
ajfa-410	19	22	and	and	CCONJ
ajfa-410	19	23	integrating	integrate	VERB
ajfa-410	19	24	the	the	DET
ajfa-410	19	25	fundamental	fundamental	ADJ
ajfa-410	19	26	notions	notion	NOUN
ajfa-410	19	27	and	and	CCONJ
ajfa-410	19	28	concepts	concept	NOUN
ajfa-410	19	29	of	of	ADP
ajfa-410	19	30	the	the	DET
ajfa-410	19	31	ies	ie	NOUN
ajfa-410	19	32	into	into	ADP
ajfa-410	19	33	the	the	DET
ajfa-410	19	34	system	system	NOUN
ajfa-410	19	35	(	(	PUNCT
ajfa-410	19	36	fsc	fsc	PROPN
ajfa-410	19	37	,	,	PUNCT
ajfa-410	19	38	2002	2002	NUM
ajfa-410	19	39	)	)	PUNCT
ajfa-410	19	40	.	.	PUNCT
ajfa-410	20	1	these	these	DET
ajfa-410	20	2	two	two	NUM
ajfa-410	20	3	items	item	NOUN
ajfa-410	20	4	will	will	AUX
ajfa-410	20	5	be	be	AUX
ajfa-410	20	6	looked	look	VERB
ajfa-410	20	7	at	at	ADP
ajfa-410	20	8	in	in	ADP
ajfa-410	20	9	turn	turn	NOUN
ajfa-410	20	10	below	below	ADV
ajfa-410	20	11	.	.	PUNCT
ajfa-410	21	1	firstly	firstly	ADV
ajfa-410	21	2	,	,	PUNCT
ajfa-410	21	3	the	the	DET
ajfa-410	21	4	pre	pre	X
ajfa-410	21	5	2003	2003	NUM
ajfa-410	21	6	scheme	scheme	NOUN
ajfa-410	21	7	was	be	AUX
ajfa-410	21	8	criticized	criticize	VERB
ajfa-410	21	9	as	as	ADP
ajfa-410	21	10	being	be	AUX
ajfa-410	21	11	a	a	DET
ajfa-410	21	12	traditional	traditional	ADJ
ajfa-410	21	13	educational	educational	ADJ
ajfa-410	21	14	system	system	NOUN
ajfa-410	21	15	that	that	PRON
ajfa-410	21	16	mainly	mainly	ADV
ajfa-410	21	17	emphasized	emphasize	VERB
ajfa-410	21	18	the	the	DET
ajfa-410	21	19	memorizing	memorizing	NOUN
ajfa-410	21	20	of	of	ADP
ajfa-410	21	21	professional	professional	ADJ
ajfa-410	21	22	knowledge	knowledge	NOUN
ajfa-410	21	23	about	about	ADP
ajfa-410	21	24	technical	technical	ADJ
ajfa-410	21	25	skills	skill	NOUN
ajfa-410	21	26	and	and	CCONJ
ajfa-410	21	27	accounting	accounting	NOUN
ajfa-410	21	28	standards	standard	NOUN
ajfa-410	21	29	(	(	PUNCT
ajfa-410	21	30	kawahito	kawahito	PROPN
ajfa-410	21	31	,	,	PUNCT
ajfa-410	21	32	2004	2004	NUM
ajfa-410	21	33	)	)	PUNCT
ajfa-410	21	34	.	.	PUNCT
ajfa-410	22	1	to	to	PART
ajfa-410	22	2	address	address	VERB
ajfa-410	22	3	this	this	DET
ajfa-410	22	4	weakness	weakness	NOUN
ajfa-410	22	5	in	in	ADP
ajfa-410	22	6	the	the	DET
ajfa-410	22	7	previous	previous	ADJ
ajfa-410	22	8	examination	examination	NOUN
ajfa-410	22	9	scheme	scheme	NOUN
ajfa-410	22	10	,	,	PUNCT
ajfa-410	22	11	the	the	DET
ajfa-410	22	12	amended	amend	VERB
ajfa-410	22	13	cpa	cpa	NOUN
ajfa-410	22	14	law	law	NOUN
ajfa-410	22	15	requires	require	VERB
ajfa-410	22	16	qualified	qualified	ADJ
ajfa-410	22	17	cpas	cpa	NOUN
ajfa-410	22	18	and	and	CCONJ
ajfa-410	22	19	cpa	cpa	NOUN
ajfa-410	22	20	candidates	candidate	NOUN
ajfa-410	22	21	to	to	PART
ajfa-410	22	22	acquire	acquire	VERB
ajfa-410	22	23	not	not	PART
ajfa-410	22	24	only	only	ADV
ajfa-410	22	25	comprehensive	comprehensive	ADJ
ajfa-410	22	26	professional	professional	ADJ
ajfa-410	22	27	competencies	competency	NOUN
ajfa-410	22	28	,	,	PUNCT
ajfa-410	22	29	but	but	CCONJ
ajfa-410	22	30	also	also	ADV
ajfa-410	22	31	broad	broad	ADJ
ajfa-410	22	32	generic	generic	ADJ
ajfa-410	22	33	skills	skill	NOUN
ajfa-410	22	34	including	include	VERB
ajfa-410	22	35	liberal	liberal	ADJ
ajfa-410	22	36	arts	art	NOUN
ajfa-410	22	37	,	,	PUNCT
ajfa-410	22	38	critical	critical	ADJ
ajfa-410	22	39	thinking	thinking	NOUN
ajfa-410	22	40	skills	skill	NOUN
ajfa-410	22	41	,	,	PUNCT
ajfa-410	22	42	judgment	judgment	NOUN
ajfa-410	22	43	skills	skill	NOUN
ajfa-410	22	44	,	,	PUNCT
ajfa-410	22	45	global	global	ADJ
ajfa-410	22	46	awareness	awareness	NOUN
ajfa-410	22	47	,	,	PUNCT
ajfa-410	22	48	foreign	foreign	ADJ
ajfa-410	22	49	language	language	NOUN
ajfa-410	22	50	ability	ability	NOUN
ajfa-410	22	51	and	and	CCONJ
ajfa-410	22	52	leadership	leadership	NOUN
ajfa-410	22	53	(	(	PUNCT
ajfa-410	22	54	fsc	fsc	PROPN
ajfa-410	22	55	,	,	PUNCT
ajfa-410	22	56	2002	2002	NUM
ajfa-410	22	57	)	)	PUNCT
ajfa-410	22	58	.	.	PUNCT
ajfa-410	23	1	it	it	PRON
ajfa-410	23	2	was	be	AUX
ajfa-410	23	3	reported	report	VERB
ajfa-410	23	4	by	by	ADP
ajfa-410	23	5	the	the	DET
ajfa-410	23	6	subcommittee	subcommittee	NOUN
ajfa-410	23	7	on	on	ADP
ajfa-410	23	8	the	the	DET
ajfa-410	23	9	certified	certify	VERB
ajfa-410	23	10	public	public	ADJ
ajfa-410	23	11	accountants	accountant	NOUN
ajfa-410	23	12	system	system	NOUN
ajfa-410	23	13	that	that	PRON
ajfa-410	23	14	these	these	DET
ajfa-410	23	15	new	new	ADJ
ajfa-410	23	16	skills	skill	NOUN
ajfa-410	23	17	are	be	AUX
ajfa-410	23	18	required	require	VERB
ajfa-410	23	19	for	for	SCONJ
ajfa-410	23	20	cpas	cpa	NOUN
ajfa-410	23	21	to	to	PART
ajfa-410	23	22	keep	keep	VERB
ajfa-410	23	23	up	up	ADP
ajfa-410	23	24	with	with	ADP
ajfa-410	23	25	the	the	DET
ajfa-410	23	26	drastic	drastic	ADJ
ajfa-410	23	27	changes	change	NOUN
ajfa-410	23	28	in	in	ADP
ajfa-410	23	29	practice	practice	NOUN
ajfa-410	23	30	(	(	PUNCT
ajfa-410	23	31	fsc	fsc	PROPN
ajfa-410	23	32	,	,	PUNCT
ajfa-410	23	33	2002	2002	NUM
ajfa-410	23	34	)	)	PUNCT
ajfa-410	23	35	.	.	PUNCT
ajfa-410	24	1	secondly	secondly	ADV
ajfa-410	24	2	,	,	PUNCT
ajfa-410	24	3	this	this	DET
ajfa-410	24	4	reform	reform	NOUN
ajfa-410	24	5	also	also	ADV
ajfa-410	24	6	considered	consider	VERB
ajfa-410	24	7	the	the	DET
ajfa-410	24	8	implementation	implementation	NOUN
ajfa-410	24	9	of	of	ADP
ajfa-410	24	10	the	the	DET
ajfa-410	24	11	ies	ie	NOUN
ajfa-410	24	12	issued	issue	VERB
ajfa-410	24	13	by	by	ADP
ajfa-410	24	14	the	the	DET
ajfa-410	24	15	ifac	ifac	NOUN
ajfa-410	24	16	in	in	ADP
ajfa-410	24	17	order	order	NOUN
ajfa-410	24	18	to	to	PART
ajfa-410	24	19	integrate	integrate	VERB
ajfa-410	24	20	its	its	PRON
ajfa-410	24	21	fundamental	fundamental	ADJ
ajfa-410	24	22	notions	notion	NOUN
ajfa-410	24	23	and	and	CCONJ
ajfa-410	24	24	concepts	concept	NOUN
ajfa-410	24	25	into	into	ADP
ajfa-410	24	26	the	the	DET
ajfa-410	24	27	domestic	domestic	ADJ
ajfa-410	24	28	accounting	accounting	NOUN
ajfa-410	24	29	education	education	NOUN
ajfa-410	24	30	scheme	scheme	NOUN
ajfa-410	24	31	in	in	ADP
ajfa-410	24	32	japan	japan	PROPN
ajfa-410	24	33	(	(	PUNCT
ajfa-410	24	34	fsc	fsc	PROPN
ajfa-410	24	35	,	,	PUNCT
ajfa-410	24	36	2002	2002	NUM
ajfa-410	24	37	)	)	PUNCT
ajfa-410	24	38	.	.	PUNCT
ajfa-410	25	1	as	as	SCONJ
ajfa-410	25	2	seen	see	VERB
ajfa-410	25	3	above	above	ADV
ajfa-410	25	4	,	,	PUNCT
ajfa-410	25	5	the	the	DET
ajfa-410	25	6	ies	ie	NOUN
ajfa-410	25	7	contain	contain	VERB
ajfa-410	25	8	many	many	ADJ
ajfa-410	25	9	suggestions	suggestion	NOUN
ajfa-410	25	10	about	about	ADP
ajfa-410	25	11	accounting	account	VERB
ajfa-410	25	12	education	education	NOUN
ajfa-410	25	13	across	across	ADP
ajfa-410	25	14	their	their	PRON
ajfa-410	25	15	global	global	ADJ
ajfa-410	25	16	members	member	NOUN
ajfa-410	25	17	,	,	PUNCT
ajfa-410	25	18	particularly	particularly	ADV
ajfa-410	25	19	in	in	ADP
ajfa-410	25	20	terms	term	NOUN
ajfa-410	25	21	of	of	ADP
ajfa-410	25	22	generic	generic	ADJ
ajfa-410	25	23	skills	skill	NOUN
ajfa-410	25	24	in	in	ADP
ajfa-410	25	25	ies	ies	PROPN
ajfa-410	25	26	3	3	NUM
ajfa-410	25	27	(	(	PUNCT
ajfa-410	25	28	ifac	ifac	NOUN
ajfa-410	25	29	,	,	PUNCT
ajfa-410	25	30	2003	2003	NUM
ajfa-410	25	31	)	)	PUNCT
ajfa-410	25	32	.	.	PUNCT
ajfa-410	26	1	to	to	PART
ajfa-410	26	2	reflect	reflect	VERB
ajfa-410	26	3	this	this	DET
ajfa-410	26	4	standard	standard	NOUN
ajfa-410	26	5	,	,	PUNCT
ajfa-410	26	6	the	the	DET
ajfa-410	26	7	amended	amend	VERB
ajfa-410	26	8	cpa	cpa	NOUN
ajfa-410	26	9	law	law	NOUN
ajfa-410	26	10	of	of	ADP
ajfa-410	26	11	2003	2003	NUM
ajfa-410	26	12	has	have	AUX
ajfa-410	26	13	included	include	VERB
ajfa-410	26	14	a	a	DET
ajfa-410	26	15	requirement	requirement	NOUN
ajfa-410	26	16	of	of	ADP
ajfa-410	26	17	testing	testing	NOUN
ajfa-410	26	18	applicants‟	applicants‟	PROPN
ajfa-410	26	19	competency	competency	NOUN
ajfa-410	26	20	in	in	ADP
ajfa-410	26	21	terms	term	NOUN
ajfa-410	26	22	of	of	ADP
ajfa-410	26	23	not	not	PART
ajfa-410	26	24	only	only	ADV
ajfa-410	26	25	their	their	PRON
ajfa-410	26	26	professional	professional	ADJ
ajfa-410	26	27	knowledge	knowledge	NOUN
ajfa-410	26	28	,	,	PUNCT
ajfa-410	26	29	but	but	CCONJ
ajfa-410	26	30	also	also	ADV
ajfa-410	26	31	thinking	think	VERB
ajfa-410	26	32	skills	skill	NOUN
ajfa-410	26	33	and	and	CCONJ
ajfa-410	26	34	judgment	judgment	NOUN
ajfa-410	26	35	skills	skill	NOUN
ajfa-410	26	36	in	in	ADP
ajfa-410	26	37	practical	practical	ADJ
ajfa-410	26	38	situations	situation	NOUN
ajfa-410	26	39	(	(	PUNCT
ajfa-410	26	40	cpa	cpa	NOUN
ajfa-410	26	41	law	law	NOUN
ajfa-410	26	42	,	,	PUNCT
ajfa-410	26	43	article	article	NOUN
ajfa-410	26	44	8	8	NUM
ajfa-410	26	45	,	,	PUNCT
ajfa-410	26	46	paragraph	paragraph	NOUN
ajfa-410	26	47	4	4	NUM
ajfa-410	26	48	)	)	PUNCT
ajfa-410	26	49	.	.	PUNCT
ajfa-410	27	1	asian	asian	ADJ
ajfa-410	27	2	journal	journal	PROPN
ajfa-410	27	3	of	of	ADP
ajfa-410	27	4	finance	finance	PROPN
ajfa-410	27	5	&	&	CCONJ
ajfa-410	27	6	accounting	accounting	PROPN
ajfa-410	27	7	issn	issn	PROPN
ajfa-410	27	8	1946	1946	NUM
ajfa-410	27	9	-	-	PUNCT
ajfa-410	27	10	052x	052x	NOUN
ajfa-410	27	11	2010	2010	NUM
ajfa-410	27	12	,	,	PUNCT
ajfa-410	27	13	vol	vol	NOUN
ajfa-410	27	14	.	.	PROPN
ajfa-410	27	15	2	2	NUM
ajfa-410	27	16	,	,	PUNCT
ajfa-410	27	17	no	no	INTJ
ajfa-410	27	18	.	.	NOUN
ajfa-410	27	19	1	1	NUM
ajfa-410	27	20	:	:	PUNCT
ajfa-410	27	21	e1	e1	VERB
ajfa-410	27	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	27	23	3	3	NUM
ajfa-410	27	24	no	no	DET
ajfa-410	27	25	study	study	NOUN
ajfa-410	27	26	has	have	AUX
ajfa-410	27	27	been	be	AUX
ajfa-410	27	28	undertaken	undertake	VERB
ajfa-410	27	29	in	in	ADP
ajfa-410	27	30	the	the	DET
ajfa-410	27	31	prior	prior	ADJ
ajfa-410	27	32	literature	literature	NOUN
ajfa-410	27	33	to	to	PART
ajfa-410	27	34	ascertain	ascertain	VERB
ajfa-410	27	35	the	the	DET
ajfa-410	27	36	impact	impact	NOUN
ajfa-410	27	37	of	of	ADP
ajfa-410	27	38	this	this	DET
ajfa-410	27	39	legal	legal	ADJ
ajfa-410	27	40	reform	reform	NOUN
ajfa-410	27	41	in	in	ADP
ajfa-410	27	42	japan	japan	PROPN
ajfa-410	27	43	.	.	PUNCT
ajfa-410	28	1	aggestam	aggestam	PROPN
ajfa-410	28	2	-	-	PUNCT
ajfa-410	28	3	pontoppidan	pontoppidan	ADJ
ajfa-410	28	4	(	(	PUNCT
ajfa-410	28	5	2009	2009	NUM
ajfa-410	28	6	)	)	PUNCT
ajfa-410	28	7	reviewed	review	VERB
ajfa-410	28	8	the	the	DET
ajfa-410	28	9	cpa	cpa	NOUN
ajfa-410	28	10	examination	examination	NOUN
ajfa-410	28	11	reform	reform	NOUN
ajfa-410	28	12	in	in	ADP
ajfa-410	28	13	japan	japan	PROPN
ajfa-410	28	14	,	,	PUNCT
ajfa-410	28	15	but	but	CCONJ
ajfa-410	28	16	the	the	DET
ajfa-410	28	17	author	author	NOUN
ajfa-410	28	18	of	of	ADP
ajfa-410	28	19	the	the	DET
ajfa-410	28	20	study	study	NOUN
ajfa-410	28	21	left	leave	VERB
ajfa-410	28	22	room	room	NOUN
ajfa-410	28	23	for	for	ADP
ajfa-410	28	24	further	further	ADJ
ajfa-410	28	25	study	study	NOUN
ajfa-410	28	26	.	.	PUNCT
ajfa-410	29	1	she	she	PRON
ajfa-410	29	2	suggested	suggest	VERB
ajfa-410	29	3	in	in	ADP
ajfa-410	29	4	the	the	DET
ajfa-410	29	5	conclusion	conclusion	NOUN
ajfa-410	29	6	that	that	SCONJ
ajfa-410	29	7	the	the	DET
ajfa-410	29	8	outcome	outcome	NOUN
ajfa-410	29	9	of	of	ADP
ajfa-410	29	10	the	the	DET
ajfa-410	29	11	assessment	assessment	NOUN
ajfa-410	29	12	of	of	ADP
ajfa-410	29	13	this	this	DET
ajfa-410	29	14	reform	reform	NOUN
ajfa-410	29	15	would	would	AUX
ajfa-410	29	16	depend	depend	VERB
ajfa-410	29	17	on	on	ADP
ajfa-410	29	18	how	how	SCONJ
ajfa-410	29	19	much	much	ADJ
ajfa-410	29	20	the	the	DET
ajfa-410	29	21	expectation	expectation	NOUN
ajfa-410	29	22	gap	gap	NOUN
ajfa-410	29	23	in	in	ADP
ajfa-410	29	24	training	training	NOUN
ajfa-410	29	25	of	of	ADP
ajfa-410	29	26	generic	generic	ADJ
ajfa-410	29	27	skills	skill	NOUN
ajfa-410	29	28	has	have	AUX
ajfa-410	29	29	been	be	AUX
ajfa-410	29	30	narrowed	narrow	VERB
ajfa-410	29	31	across	across	ADP
ajfa-410	29	32	accounting	accounting	NOUN
ajfa-410	29	33	educators	educator	NOUN
ajfa-410	29	34	,	,	PUNCT
ajfa-410	29	35	regulators	regulator	NOUN
ajfa-410	29	36	and	and	CCONJ
ajfa-410	29	37	employers	employer	NOUN
ajfa-410	29	38	since	since	SCONJ
ajfa-410	29	39	the	the	DET
ajfa-410	29	40	law	law	NOUN
ajfa-410	29	41	was	be	AUX
ajfa-410	29	42	amended	amend	VERB
ajfa-410	29	43	in	in	ADP
ajfa-410	29	44	2003	2003	NUM
ajfa-410	29	45	.	.	PUNCT
ajfa-410	30	1	albrecht	albrecht	NOUN
ajfa-410	30	2	and	and	CCONJ
ajfa-410	30	3	sack	sack	NOUN
ajfa-410	30	4	(	(	PUNCT
ajfa-410	30	5	2000	2000	NUM
ajfa-410	30	6	)	)	PUNCT
ajfa-410	30	7	agreed	agree	VERB
ajfa-410	30	8	that	that	SCONJ
ajfa-410	30	9	such	such	DET
ajfa-410	30	10	an	an	DET
ajfa-410	30	11	expectation	expectation	NOUN
ajfa-410	30	12	gap	gap	NOUN
ajfa-410	30	13	in	in	ADP
ajfa-410	30	14	the	the	DET
ajfa-410	30	15	perceived	perceive	VERB
ajfa-410	30	16	importance	importance	NOUN
ajfa-410	30	17	of	of	ADP
ajfa-410	30	18	the	the	DET
ajfa-410	30	19	knowledge	knowledge	NOUN
ajfa-410	30	20	and	and	CCONJ
ajfa-410	30	21	skills	skill	NOUN
ajfa-410	30	22	between	between	ADP
ajfa-410	30	23	academics	academic	NOUN
ajfa-410	30	24	and	and	CCONJ
ajfa-410	30	25	practitioners	practitioner	NOUN
ajfa-410	30	26	is	be	AUX
ajfa-410	30	27	quite	quite	ADV
ajfa-410	30	28	dangerous	dangerous	ADJ
ajfa-410	30	29	because	because	SCONJ
ajfa-410	30	30	the	the	DET
ajfa-410	30	31	gap	gap	NOUN
ajfa-410	30	32	implies	imply	VERB
ajfa-410	30	33	that	that	SCONJ
ajfa-410	30	34	the	the	DET
ajfa-410	30	35	accounting	accounting	NOUN
ajfa-410	30	36	education	education	NOUN
ajfa-410	30	37	that	that	PRON
ajfa-410	30	38	faculty	faculty	NOUN
ajfa-410	30	39	provide	provide	VERB
ajfa-410	30	40	in	in	ADP
ajfa-410	30	41	tertiary	tertiary	ADJ
ajfa-410	30	42	school	school	NOUN
ajfa-410	30	43	is	be	AUX
ajfa-410	30	44	not	not	PART
ajfa-410	30	45	relevant	relevant	ADJ
ajfa-410	30	46	in	in	ADP
ajfa-410	30	47	meeting	meet	VERB
ajfa-410	30	48	the	the	DET
ajfa-410	30	49	expectations	expectation	NOUN
ajfa-410	30	50	of	of	ADP
ajfa-410	30	51	accounting	accounting	NOUN
ajfa-410	30	52	practitioners	practitioner	NOUN
ajfa-410	30	53	,	,	PUNCT
ajfa-410	30	54	who	who	PRON
ajfa-410	30	55	are	be	AUX
ajfa-410	30	56	interested	interested	ADJ
ajfa-410	30	57	in	in	ADP
ajfa-410	30	58	their	their	PRON
ajfa-410	30	59	students	student	NOUN
ajfa-410	30	60	as	as	ADP
ajfa-410	30	61	potential	potential	ADJ
ajfa-410	30	62	employees	employee	NOUN
ajfa-410	30	63	.	.	PUNCT
ajfa-410	31	1	since	since	SCONJ
ajfa-410	31	2	the	the	DET
ajfa-410	31	3	existence	existence	NOUN
ajfa-410	31	4	of	of	ADP
ajfa-410	31	5	such	such	DET
ajfa-410	31	6	an	an	DET
ajfa-410	31	7	expectation	expectation	NOUN
ajfa-410	31	8	gap	gap	NOUN
ajfa-410	31	9	would	would	AUX
ajfa-410	31	10	imply	imply	VERB
ajfa-410	31	11	failure	failure	NOUN
ajfa-410	31	12	of	of	ADP
ajfa-410	31	13	the	the	DET
ajfa-410	31	14	cpa	cpa	NOUN
ajfa-410	31	15	examination	examination	NOUN
ajfa-410	31	16	reform	reform	NOUN
ajfa-410	31	17	,	,	PUNCT
ajfa-410	31	18	it	it	PRON
ajfa-410	31	19	is	be	AUX
ajfa-410	31	20	crucial	crucial	ADJ
ajfa-410	31	21	to	to	PART
ajfa-410	31	22	examine	examine	VERB
ajfa-410	31	23	the	the	DET
ajfa-410	31	24	gap	gap	NOUN
ajfa-410	31	25	among	among	ADP
ajfa-410	31	26	accounting	accounting	NOUN
ajfa-410	31	27	educators	educator	NOUN
ajfa-410	31	28	and	and	CCONJ
ajfa-410	31	29	employers	employer	NOUN
ajfa-410	31	30	in	in	ADP
ajfa-410	31	31	japan	japan	PROPN
ajfa-410	31	32	.	.	PUNCT
ajfa-410	32	1	additionally	additionally	ADV
ajfa-410	32	2	,	,	PUNCT
ajfa-410	32	3	as	as	SCONJ
ajfa-410	32	4	stated	state	VERB
ajfa-410	32	5	above	above	ADV
ajfa-410	32	6	,	,	PUNCT
ajfa-410	32	7	the	the	DET
ajfa-410	32	8	amended	amend	VERB
ajfa-410	32	9	cpa	cpa	NOUN
ajfa-410	32	10	law	law	NOUN
ajfa-410	32	11	of	of	ADP
ajfa-410	32	12	2003	2003	NUM
ajfa-410	32	13	emphasizes	emphasize	VERB
ajfa-410	32	14	the	the	DET
ajfa-410	32	15	importance	importance	NOUN
ajfa-410	32	16	of	of	ADP
ajfa-410	32	17	thinking	thinking	NOUN
ajfa-410	32	18	skills	skill	NOUN
ajfa-410	32	19	and	and	CCONJ
ajfa-410	32	20	judgment	judgment	NOUN
ajfa-410	32	21	skills	skill	NOUN
ajfa-410	32	22	in	in	ADP
ajfa-410	32	23	particular	particular	ADJ
ajfa-410	32	24	(	(	PUNCT
ajfa-410	32	25	cpa	cpa	NOUN
ajfa-410	32	26	law	law	NOUN
ajfa-410	32	27	,	,	PUNCT
ajfa-410	32	28	article	article	NOUN
ajfa-410	32	29	8	8	NUM
ajfa-410	32	30	paragraph	paragraph	NOUN
ajfa-410	32	31	4	4	NUM
ajfa-410	32	32	)	)	PUNCT
ajfa-410	32	33	.	.	PUNCT
ajfa-410	33	1	on	on	ADP
ajfa-410	33	2	the	the	DET
ajfa-410	33	3	other	other	ADJ
ajfa-410	33	4	hand	hand	NOUN
ajfa-410	33	5	,	,	PUNCT
ajfa-410	33	6	the	the	DET
ajfa-410	33	7	ies	ie	NOUN
ajfa-410	33	8	expect	expect	VERB
ajfa-410	33	9	professional	professional	ADJ
ajfa-410	33	10	candidates	candidate	NOUN
ajfa-410	33	11	to	to	PART
ajfa-410	33	12	be	be	AUX
ajfa-410	33	13	equipped	equip	VERB
ajfa-410	33	14	with	with	ADP
ajfa-410	33	15	a	a	DET
ajfa-410	33	16	wide	wide	ADJ
ajfa-410	33	17	variety	variety	NOUN
ajfa-410	33	18	of	of	ADP
ajfa-410	33	19	generic	generic	ADJ
ajfa-410	33	20	skills	skill	NOUN
ajfa-410	33	21	(	(	PUNCT
ajfa-410	33	22	ifac	ifac	NOUN
ajfa-410	33	23	,	,	PUNCT
ajfa-410	33	24	2003	2003	NUM
ajfa-410	33	25	)	)	PUNCT
ajfa-410	33	26	.	.	PUNCT
ajfa-410	34	1	in	in	ADP
ajfa-410	34	2	this	this	DET
ajfa-410	34	3	light	light	NOUN
ajfa-410	34	4	,	,	PUNCT
ajfa-410	34	5	lin	lin	PROPN
ajfa-410	34	6	et	et	PROPN
ajfa-410	34	7	al	al	PROPN
ajfa-410	34	8	.	.	PROPN
ajfa-410	34	9	(	(	PUNCT
ajfa-410	34	10	2005	2005	NUM
ajfa-410	34	11	)	)	PUNCT
ajfa-410	34	12	,	,	PUNCT
ajfa-410	34	13	which	which	PRON
ajfa-410	34	14	replicated	replicate	VERB
ajfa-410	34	15	albrecht	albrecht	NOUN
ajfa-410	34	16	and	and	CCONJ
ajfa-410	34	17	sack‟s	sack‟s	NOUN
ajfa-410	34	18	(	(	PUNCT
ajfa-410	34	19	2000	2000	NUM
ajfa-410	34	20	)	)	PUNCT
ajfa-410	34	21	study	study	NOUN
ajfa-410	34	22	to	to	PART
ajfa-410	34	23	examine	examine	VERB
ajfa-410	34	24	the	the	DET
ajfa-410	34	25	perceived	perceive	VERB
ajfa-410	34	26	skill	skill	NOUN
ajfa-410	34	27	gap	gap	NOUN
ajfa-410	34	28	between	between	ADP
ajfa-410	34	29	faculty	faculty	NOUN
ajfa-410	34	30	and	and	CCONJ
ajfa-410	34	31	practitioners	practitioner	NOUN
ajfa-410	34	32	in	in	ADP
ajfa-410	34	33	a	a	DET
ajfa-410	34	34	chinese	chinese	ADJ
ajfa-410	34	35	university	university	NOUN
ajfa-410	34	36	,	,	PUNCT
ajfa-410	34	37	implied	imply	VERB
ajfa-410	34	38	that	that	SCONJ
ajfa-410	34	39	the	the	DET
ajfa-410	34	40	differences	difference	NOUN
ajfa-410	34	41	in	in	ADP
ajfa-410	34	42	weight	weight	NOUN
ajfa-410	34	43	given	give	VERB
ajfa-410	34	44	to	to	ADP
ajfa-410	34	45	certain	certain	ADJ
ajfa-410	34	46	skills	skill	NOUN
ajfa-410	34	47	were	be	AUX
ajfa-410	34	48	derived	derive	VERB
ajfa-410	34	49	from	from	ADP
ajfa-410	34	50	the	the	DET
ajfa-410	34	51	level	level	NOUN
ajfa-410	34	52	of	of	ADP
ajfa-410	34	53	development	development	NOUN
ajfa-410	34	54	in	in	ADP
ajfa-410	34	55	economics	economic	NOUN
ajfa-410	34	56	and	and	CCONJ
ajfa-410	34	57	technology	technology	NOUN
ajfa-410	34	58	and	and	CCONJ
ajfa-410	34	59	social	social	ADJ
ajfa-410	34	60	or	or	CCONJ
ajfa-410	34	61	cultural	cultural	ADJ
ajfa-410	34	62	influence	influence	NOUN
ajfa-410	34	63	.	.	PUNCT
ajfa-410	35	1	accordingly	accordingly	ADV
ajfa-410	35	2	,	,	PUNCT
ajfa-410	35	3	it	it	PRON
ajfa-410	35	4	is	be	AUX
ajfa-410	35	5	also	also	ADV
ajfa-410	35	6	important	important	ADJ
ajfa-410	35	7	to	to	PART
ajfa-410	35	8	identify	identify	VERB
ajfa-410	35	9	how	how	SCONJ
ajfa-410	35	10	much	much	ADJ
ajfa-410	35	11	the	the	DET
ajfa-410	35	12	profiles	profile	NOUN
ajfa-410	35	13	of	of	ADP
ajfa-410	35	14	perceived	perceive	VERB
ajfa-410	35	15	importance	importance	NOUN
ajfa-410	35	16	in	in	ADP
ajfa-410	35	17	generic	generic	ADJ
ajfa-410	35	18	skills	skill	NOUN
ajfa-410	35	19	differ	differ	VERB
ajfa-410	35	20	between	between	ADP
ajfa-410	35	21	japan	japan	PROPN
ajfa-410	35	22	and	and	CCONJ
ajfa-410	35	23	other	other	ADJ
ajfa-410	35	24	countries	country	NOUN
ajfa-410	35	25	.	.	PUNCT
ajfa-410	36	1	this	this	DET
ajfa-410	36	2	finding	finding	NOUN
ajfa-410	36	3	will	will	AUX
ajfa-410	36	4	contribute	contribute	VERB
ajfa-410	36	5	to	to	ADP
ajfa-410	36	6	the	the	DET
ajfa-410	36	7	smooth	smooth	ADJ
ajfa-410	36	8	harmonization	harmonization	NOUN
ajfa-410	36	9	of	of	ADP
ajfa-410	36	10	accounting	accounting	NOUN
ajfa-410	36	11	education	education	NOUN
ajfa-410	36	12	proposed	propose	VERB
ajfa-410	36	13	by	by	ADP
ajfa-410	36	14	the	the	DET
ajfa-410	36	15	ies	ie	NOUN
ajfa-410	36	16	.	.	PUNCT
ajfa-410	36	17	given	give	VERB
ajfa-410	36	18	the	the	DET
ajfa-410	36	19	above	above	ADJ
ajfa-410	36	20	background	background	NOUN
ajfa-410	36	21	,	,	PUNCT
ajfa-410	36	22	this	this	DET
ajfa-410	36	23	study	study	NOUN
ajfa-410	36	24	aims	aim	VERB
ajfa-410	36	25	to	to	PART
ajfa-410	36	26	explore	explore	VERB
ajfa-410	36	27	and	and	CCONJ
ajfa-410	36	28	compare	compare	VERB
ajfa-410	36	29	the	the	DET
ajfa-410	36	30	perceived	perceive	VERB
ajfa-410	36	31	importance	importance	NOUN
ajfa-410	36	32	of	of	ADP
ajfa-410	36	33	generic	generic	ADJ
ajfa-410	36	34	skills	skill	NOUN
ajfa-410	36	35	for	for	ADP
ajfa-410	36	36	accounting	accounting	NOUN
ajfa-410	36	37	professionals	professional	NOUN
ajfa-410	36	38	between	between	ADP
ajfa-410	36	39	japanese	japanese	ADJ
ajfa-410	36	40	accounting	accounting	NOUN
ajfa-410	36	41	educators	educator	NOUN
ajfa-410	36	42	and	and	CCONJ
ajfa-410	36	43	practitioners	practitioner	NOUN
ajfa-410	36	44	.	.	PUNCT
ajfa-410	37	1	although	although	SCONJ
ajfa-410	37	2	prior	prior	ADJ
ajfa-410	37	3	studies	study	NOUN
ajfa-410	37	4	have	have	AUX
ajfa-410	37	5	examined	examine	VERB
ajfa-410	37	6	such	such	ADJ
ajfa-410	37	7	skill	skill	NOUN
ajfa-410	37	8	gaps	gap	NOUN
ajfa-410	37	9	in	in	ADP
ajfa-410	37	10	various	various	ADJ
ajfa-410	37	11	countries	country	NOUN
ajfa-410	37	12	,	,	PUNCT
ajfa-410	37	13	no	no	DET
ajfa-410	37	14	such	such	ADJ
ajfa-410	37	15	study	study	NOUN
ajfa-410	37	16	has	have	AUX
ajfa-410	37	17	been	be	AUX
ajfa-410	37	18	undertaken	undertake	VERB
ajfa-410	37	19	to	to	PART
ajfa-410	37	20	examine	examine	VERB
ajfa-410	37	21	these	these	DET
ajfa-410	37	22	gaps	gap	NOUN
ajfa-410	37	23	among	among	ADP
ajfa-410	37	24	japanese	japanese	ADJ
ajfa-410	37	25	accounting	accounting	NOUN
ajfa-410	37	26	faculty	faculty	NOUN
ajfa-410	37	27	and	and	CCONJ
ajfa-410	37	28	practitioners	practitioner	NOUN
ajfa-410	37	29	.	.	PUNCT
ajfa-410	38	1	this	this	DET
ajfa-410	38	2	study	study	NOUN
ajfa-410	38	3	also	also	ADV
ajfa-410	38	4	investigates	investigate	VERB
ajfa-410	38	5	the	the	DET
ajfa-410	38	6	perceived	perceive	VERB
ajfa-410	38	7	importance	importance	NOUN
ajfa-410	38	8	profile	profile	NOUN
ajfa-410	38	9	of	of	ADP
ajfa-410	38	10	generic	generic	ADJ
ajfa-410	38	11	skills	skill	NOUN
ajfa-410	38	12	for	for	ADP
ajfa-410	38	13	japanese	japanese	ADJ
ajfa-410	38	14	educators	educator	NOUN
ajfa-410	38	15	and	and	CCONJ
ajfa-410	38	16	employers	employer	NOUN
ajfa-410	38	17	in	in	ADP
ajfa-410	38	18	order	order	NOUN
ajfa-410	38	19	to	to	PART
ajfa-410	38	20	compare	compare	VERB
ajfa-410	38	21	them	they	PRON
ajfa-410	38	22	with	with	ADP
ajfa-410	38	23	their	their	PRON
ajfa-410	38	24	counterparts	counterpart	NOUN
ajfa-410	38	25	in	in	ADP
ajfa-410	38	26	other	other	ADJ
ajfa-410	38	27	countries	country	NOUN
ajfa-410	38	28	.	.	PUNCT
ajfa-410	39	1	the	the	DET
ajfa-410	39	2	brief	brief	ADJ
ajfa-410	39	3	background	background	NOUN
ajfa-410	39	4	mentioned	mention	VERB
ajfa-410	39	5	in	in	ADP
ajfa-410	39	6	this	this	DET
ajfa-410	39	7	section	section	NOUN
ajfa-410	39	8	will	will	AUX
ajfa-410	39	9	be	be	AUX
ajfa-410	39	10	followed	follow	VERB
ajfa-410	39	11	in	in	ADP
ajfa-410	39	12	the	the	DET
ajfa-410	39	13	next	next	ADJ
ajfa-410	39	14	section	section	NOUN
ajfa-410	39	15	by	by	ADP
ajfa-410	39	16	a	a	DET
ajfa-410	39	17	literature	literature	NOUN
ajfa-410	39	18	review	review	NOUN
ajfa-410	39	19	that	that	PRON
ajfa-410	39	20	will	will	AUX
ajfa-410	39	21	form	form	VERB
ajfa-410	39	22	the	the	DET
ajfa-410	39	23	basis	basis	NOUN
ajfa-410	39	24	of	of	ADP
ajfa-410	39	25	the	the	DET
ajfa-410	39	26	research	research	NOUN
ajfa-410	39	27	questions	question	NOUN
ajfa-410	39	28	.	.	PUNCT
ajfa-410	40	1	the	the	DET
ajfa-410	40	2	third	third	ADJ
ajfa-410	40	3	section	section	NOUN
ajfa-410	40	4	will	will	AUX
ajfa-410	40	5	provide	provide	VERB
ajfa-410	40	6	explanations	explanation	NOUN
ajfa-410	40	7	of	of	ADP
ajfa-410	40	8	the	the	DET
ajfa-410	40	9	research	research	NOUN
ajfa-410	40	10	methodology	methodology	NOUN
ajfa-410	40	11	,	,	PUNCT
ajfa-410	40	12	with	with	ADP
ajfa-410	40	13	the	the	DET
ajfa-410	40	14	results	result	NOUN
ajfa-410	40	15	of	of	ADP
ajfa-410	40	16	the	the	DET
ajfa-410	40	17	analyses	analysis	NOUN
ajfa-410	40	18	and	and	CCONJ
ajfa-410	40	19	interpretations	interpretation	NOUN
ajfa-410	40	20	presented	present	VERB
ajfa-410	40	21	in	in	ADP
ajfa-410	40	22	the	the	DET
ajfa-410	40	23	fourth	fourth	ADJ
ajfa-410	40	24	and	and	CCONJ
ajfa-410	40	25	fifth	fifth	ADJ
ajfa-410	40	26	sections	section	NOUN
ajfa-410	40	27	,	,	PUNCT
ajfa-410	40	28	respectively	respectively	ADV
ajfa-410	40	29	.	.	PUNCT
ajfa-410	41	1	the	the	DET
ajfa-410	41	2	final	final	ADJ
ajfa-410	41	3	section	section	NOUN
ajfa-410	41	4	will	will	AUX
ajfa-410	41	5	summarize	summarize	VERB
ajfa-410	41	6	the	the	DET
ajfa-410	41	7	findings	finding	NOUN
ajfa-410	41	8	and	and	CCONJ
ajfa-410	41	9	contributions	contribution	NOUN
ajfa-410	41	10	,	,	PUNCT
ajfa-410	41	11	together	together	ADV
ajfa-410	41	12	with	with	ADP
ajfa-410	41	13	limitations	limitation	NOUN
ajfa-410	41	14	and	and	CCONJ
ajfa-410	41	15	further	further	ADJ
ajfa-410	41	16	research	research	NOUN
ajfa-410	41	17	possibilities	possibility	NOUN
ajfa-410	41	18	.	.	PUNCT
ajfa-410	42	1	literature	literature	NOUN
ajfa-410	42	2	review	review	PROPN
ajfa-410	42	3	and	and	CCONJ
ajfa-410	42	4	research	research	NOUN
ajfa-410	42	5	questions	question	NOUN
ajfa-410	42	6	the	the	DET
ajfa-410	42	7	shift	shift	NOUN
ajfa-410	42	8	in	in	ADP
ajfa-410	42	9	educational	educational	ADJ
ajfa-410	42	10	objectives	objective	NOUN
ajfa-410	42	11	in	in	ADP
ajfa-410	42	12	the	the	DET
ajfa-410	42	13	japanese	japanese	ADJ
ajfa-410	42	14	amended	amend	VERB
ajfa-410	42	15	cpa	cpa	NOUN
ajfa-410	42	16	law	law	NOUN
ajfa-410	42	17	of	of	ADP
ajfa-410	42	18	2003	2003	NUM
ajfa-410	42	19	has	have	AUX
ajfa-410	42	20	placed	place	VERB
ajfa-410	42	21	greater	great	ADJ
ajfa-410	42	22	attention	attention	NOUN
ajfa-410	42	23	on	on	ADP
ajfa-410	42	24	generic	generic	ADJ
ajfa-410	42	25	skills	skill	NOUN
ajfa-410	42	26	among	among	ADP
ajfa-410	42	27	employers	employer	NOUN
ajfa-410	42	28	in	in	ADP
ajfa-410	42	29	the	the	DET
ajfa-410	42	30	accounting	accounting	NOUN
ajfa-410	42	31	sector	sector	NOUN
ajfa-410	42	32	(	(	PUNCT
ajfa-410	42	33	aggestam	aggestam	NOUN
ajfa-410	42	34	-	-	PUNCT
ajfa-410	42	35	pontoppidan	pontoppidan	ADJ
ajfa-410	42	36	,	,	PUNCT
ajfa-410	42	37	2009	2009	NUM
ajfa-410	42	38	)	)	PUNCT
ajfa-410	42	39	.	.	PUNCT
ajfa-410	43	1	however	however	ADV
ajfa-410	43	2	,	,	PUNCT
ajfa-410	43	3	few	few	ADJ
ajfa-410	43	4	studies	study	NOUN
ajfa-410	43	5	have	have	AUX
ajfa-410	43	6	been	be	AUX
ajfa-410	43	7	conducted	conduct	VERB
ajfa-410	43	8	in	in	ADP
ajfa-410	43	9	japan	japan	PROPN
ajfa-410	43	10	to	to	PART
ajfa-410	43	11	examine	examine	VERB
ajfa-410	43	12	actual	actual	ADJ
ajfa-410	43	13	perceptions	perception	NOUN
ajfa-410	43	14	towards	towards	ADP
ajfa-410	43	15	generic	generic	ADJ
ajfa-410	43	16	skills	skill	NOUN
ajfa-410	43	17	needed	need	VERB
ajfa-410	43	18	for	for	ADP
ajfa-410	43	19	success	success	NOUN
ajfa-410	43	20	as	as	ADP
ajfa-410	43	21	a	a	DET
ajfa-410	43	22	cpa	cpa	NOUN
ajfa-410	43	23	among	among	ADP
ajfa-410	43	24	those	those	PRON
ajfa-410	43	25	who	who	PRON
ajfa-410	43	26	are	be	AUX
ajfa-410	43	27	involved	involve	VERB
ajfa-410	43	28	in	in	ADP
ajfa-410	43	29	this	this	DET
ajfa-410	43	30	sector	sector	NOUN
ajfa-410	43	31	.	.	PUNCT
ajfa-410	44	1	in	in	ADP
ajfa-410	44	2	contrast	contrast	NOUN
ajfa-410	44	3	,	,	PUNCT
ajfa-410	44	4	early	early	ADJ
ajfa-410	44	5	works	work	NOUN
ajfa-410	44	6	overseas	overseas	ADV
ajfa-410	44	7	have	have	AUX
ajfa-410	44	8	addressed	address	VERB
ajfa-410	44	9	generic	generic	ADJ
ajfa-410	44	10	skill	skill	NOUN
ajfa-410	44	11	issues	issue	NOUN
ajfa-410	44	12	.	.	PUNCT
ajfa-410	45	1	these	these	DET
ajfa-410	45	2	studies	study	NOUN
ajfa-410	45	3	initially	initially	ADV
ajfa-410	45	4	have	have	AUX
ajfa-410	45	5	attempted	attempt	VERB
ajfa-410	45	6	to	to	PART
ajfa-410	45	7	assess	assess	VERB
ajfa-410	45	8	the	the	DET
ajfa-410	45	9	role	role	NOUN
ajfa-410	45	10	of	of	ADP
ajfa-410	45	11	perceptions	perception	NOUN
ajfa-410	45	12	towards	towards	ADP
ajfa-410	45	13	generic	generic	ADJ
ajfa-410	45	14	skills	skill	NOUN
ajfa-410	45	15	among	among	ADP
ajfa-410	45	16	accounting	accounting	NOUN
ajfa-410	45	17	students	student	NOUN
ajfa-410	45	18	(	(	PUNCT
ajfa-410	45	19	e.g.	e.g.	ADV
ajfa-410	45	20	reed	reed	NOUN
ajfa-410	45	21	and	and	CCONJ
ajfa-410	45	22	asian	asian	ADJ
ajfa-410	45	23	journal	journal	NOUN
ajfa-410	45	24	of	of	ADP
ajfa-410	45	25	finance	finance	PROPN
ajfa-410	45	26	&	&	CCONJ
ajfa-410	45	27	accounting	accounting	PROPN
ajfa-410	45	28	issn	issn	PROPN
ajfa-410	45	29	1946	1946	NUM
ajfa-410	45	30	-	-	PUNCT
ajfa-410	45	31	052x	052x	NOUN
ajfa-410	45	32	2010	2010	NUM
ajfa-410	45	33	,	,	PUNCT
ajfa-410	45	34	vol	vol	NOUN
ajfa-410	45	35	.	.	PROPN
ajfa-410	46	1	2	2	NUM
ajfa-410	46	2	,	,	PUNCT
ajfa-410	46	3	no	no	INTJ
ajfa-410	46	4	.	.	NOUN
ajfa-410	46	5	1	1	NUM
ajfa-410	46	6	:	:	PUNCT
ajfa-410	46	7	e1	e1	VERB
ajfa-410	46	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	46	9	4	4	NUM
ajfa-410	46	10	kratchman	kratchman	ADJ
ajfa-410	46	11	,	,	PUNCT
ajfa-410	46	12	1989	1989	NUM
ajfa-410	46	13	;	;	PUNCT
ajfa-410	46	14	oswick	oswick	NOUN
ajfa-410	46	15	et	et	PROPN
ajfa-410	46	16	al	al	PROPN
ajfa-410	46	17	.	.	PROPN
ajfa-410	46	18	,	,	PUNCT
ajfa-410	46	19	1994	1994	NUM
ajfa-410	46	20	;	;	PUNCT
ajfa-410	46	21	usoff	usoff	NOUN
ajfa-410	46	22	and	and	CCONJ
ajfa-410	46	23	feldmann	feldmann	PROPN
ajfa-410	46	24	,	,	PUNCT
ajfa-410	46	25	1998	1998	NUM
ajfa-410	46	26	;	;	PUNCT
ajfa-410	46	27	hassall	hassall	PROPN
ajfa-410	46	28	et	et	PROPN
ajfa-410	46	29	al	al	PROPN
ajfa-410	46	30	.	.	PROPN
ajfa-410	46	31	,	,	PUNCT
ajfa-410	46	32	2005	2005	NUM
ajfa-410	46	33	)	)	PUNCT
ajfa-410	46	34	.	.	PUNCT
ajfa-410	47	1	for	for	ADP
ajfa-410	47	2	example	example	NOUN
ajfa-410	47	3	,	,	PUNCT
ajfa-410	47	4	a	a	DET
ajfa-410	47	5	us	us	PROPN
ajfa-410	47	6	study	study	NOUN
ajfa-410	47	7	by	by	ADP
ajfa-410	47	8	usoff	usoff	NOUN
ajfa-410	47	9	and	and	CCONJ
ajfa-410	47	10	feldmann	feldmann	PROPN
ajfa-410	47	11	(	(	PUNCT
ajfa-410	47	12	1998	1998	NUM
ajfa-410	47	13	)	)	PUNCT
ajfa-410	47	14	examined	examine	VERB
ajfa-410	47	15	the	the	DET
ajfa-410	47	16	perceived	perceive	VERB
ajfa-410	47	17	importance	importance	NOUN
ajfa-410	47	18	of	of	ADP
ajfa-410	47	19	generic	generic	ADJ
ajfa-410	47	20	skills	skill	NOUN
ajfa-410	47	21	to	to	PART
ajfa-410	47	22	succeed	succeed	VERB
ajfa-410	47	23	in	in	ADP
ajfa-410	47	24	accounting	accounting	NOUN
ajfa-410	47	25	practice	practice	NOUN
ajfa-410	47	26	,	,	PUNCT
ajfa-410	47	27	relative	relative	ADJ
ajfa-410	47	28	to	to	ADP
ajfa-410	47	29	the	the	DET
ajfa-410	47	30	technical	technical	ADJ
ajfa-410	47	31	accounting	accounting	NOUN
ajfa-410	47	32	skills	skill	NOUN
ajfa-410	47	33	of	of	ADP
ajfa-410	47	34	both	both	CCONJ
ajfa-410	47	35	undergraduate	undergraduate	ADJ
ajfa-410	47	36	and	and	CCONJ
ajfa-410	47	37	postgraduate	postgraduate	VERB
ajfa-410	47	38	accounting	accounting	NOUN
ajfa-410	47	39	students	student	NOUN
ajfa-410	47	40	.	.	PUNCT
ajfa-410	48	1	with	with	ADP
ajfa-410	48	2	a	a	DET
ajfa-410	48	3	questionnaire	questionnaire	NOUN
ajfa-410	48	4	-	-	PUNCT
ajfa-410	48	5	based	base	VERB
ajfa-410	48	6	survey	survey	NOUN
ajfa-410	48	7	,	,	PUNCT
ajfa-410	48	8	their	their	PRON
ajfa-410	48	9	findings	finding	NOUN
ajfa-410	48	10	showed	show	VERB
ajfa-410	48	11	that	that	SCONJ
ajfa-410	48	12	while	while	SCONJ
ajfa-410	48	13	students	student	NOUN
ajfa-410	48	14	tended	tend	VERB
ajfa-410	48	15	to	to	PART
ajfa-410	48	16	be	be	AUX
ajfa-410	48	17	aware	aware	ADJ
ajfa-410	48	18	of	of	ADP
ajfa-410	48	19	the	the	DET
ajfa-410	48	20	importance	importance	NOUN
ajfa-410	48	21	of	of	ADP
ajfa-410	48	22	generic	generic	ADJ
ajfa-410	48	23	skills	skill	NOUN
ajfa-410	48	24	in	in	ADP
ajfa-410	48	25	the	the	DET
ajfa-410	48	26	progress	progress	NOUN
ajfa-410	48	27	of	of	ADP
ajfa-410	48	28	education	education	NOUN
ajfa-410	48	29	and	and	CCONJ
ajfa-410	48	30	practical	practical	ADJ
ajfa-410	48	31	experience	experience	NOUN
ajfa-410	48	32	,	,	PUNCT
ajfa-410	48	33	they	they	PRON
ajfa-410	48	34	perceived	perceive	VERB
ajfa-410	48	35	such	such	ADJ
ajfa-410	48	36	skills	skill	NOUN
ajfa-410	48	37	as	as	ADP
ajfa-410	48	38	relatively	relatively	ADV
ajfa-410	48	39	less	less	ADV
ajfa-410	48	40	important	important	ADJ
ajfa-410	48	41	than	than	ADP
ajfa-410	48	42	technical	technical	ADJ
ajfa-410	48	43	accounting	accounting	NOUN
ajfa-410	48	44	skills	skill	NOUN
ajfa-410	48	45	.	.	PUNCT
ajfa-410	49	1	this	this	DET
ajfa-410	49	2	result	result	NOUN
ajfa-410	49	3	was	be	AUX
ajfa-410	49	4	consistent	consistent	ADJ
ajfa-410	49	5	with	with	ADP
ajfa-410	49	6	several	several	ADJ
ajfa-410	49	7	later	later	ADJ
ajfa-410	49	8	studies	study	NOUN
ajfa-410	49	9	,	,	PUNCT
ajfa-410	49	10	such	such	ADJ
ajfa-410	49	11	as	as	ADP
ajfa-410	49	12	gammie	gammie	VERB
ajfa-410	49	13	et	et	PROPN
ajfa-410	49	14	al	al	PROPN
ajfa-410	49	15	.	.	PROPN
ajfa-410	50	1	(	(	PUNCT
ajfa-410	50	2	2002	2002	NUM
ajfa-410	50	3	)	)	PUNCT
ajfa-410	50	4	in	in	ADP
ajfa-410	50	5	the	the	DET
ajfa-410	50	6	uk	uk	PROPN
ajfa-410	50	7	and	and	CCONJ
ajfa-410	50	8	mohamed	mohamed	PROPN
ajfa-410	50	9	and	and	CCONJ
ajfa-410	50	10	lashine	lashine	PROPN
ajfa-410	50	11	(	(	PUNCT
ajfa-410	50	12	2003	2003	NUM
ajfa-410	50	13	)	)	PUNCT
ajfa-410	50	14	in	in	ADP
ajfa-410	50	15	the	the	DET
ajfa-410	50	16	us	us	PROPN
ajfa-410	50	17	.	.	PUNCT
ajfa-410	51	1	recently	recently	ADV
ajfa-410	51	2	,	,	PUNCT
ajfa-410	51	3	de	de	X
ajfa-410	51	4	lange	lange	NOUN
ajfa-410	51	5	et	et	PROPN
ajfa-410	51	6	al	al	PROPN
ajfa-410	51	7	.	.	PROPN
ajfa-410	51	8	(	(	PUNCT
ajfa-410	51	9	2006	2006	NUM
ajfa-410	51	10	)	)	PUNCT
ajfa-410	51	11	addressed	address	VERB
ajfa-410	51	12	the	the	DET
ajfa-410	51	13	perceptions	perception	NOUN
ajfa-410	51	14	of	of	ADP
ajfa-410	51	15	successful	successful	ADJ
ajfa-410	51	16	skills	skill	NOUN
ajfa-410	51	17	in	in	ADP
ajfa-410	51	18	accounting	accounting	NOUN
ajfa-410	51	19	practices	practice	NOUN
ajfa-410	51	20	from	from	ADP
ajfa-410	51	21	a	a	DET
ajfa-410	51	22	graduate‟s	graduate‟s	NOUN
ajfa-410	51	23	perspective	perspective	NOUN
ajfa-410	51	24	in	in	ADP
ajfa-410	51	25	australian	australian	ADJ
ajfa-410	51	26	universities	university	NOUN
ajfa-410	51	27	and	and	CCONJ
ajfa-410	51	28	investigated	investigate	VERB
ajfa-410	51	29	how	how	SCONJ
ajfa-410	51	30	much	much	ADJ
ajfa-410	51	31	emphasis	emphasis	NOUN
ajfa-410	51	32	students	student	NOUN
ajfa-410	51	33	thought	think	VERB
ajfa-410	51	34	should	should	AUX
ajfa-410	51	35	be	be	AUX
ajfa-410	51	36	given	give	VERB
ajfa-410	51	37	to	to	ADP
ajfa-410	51	38	generic	generic	ADJ
ajfa-410	51	39	and	and	CCONJ
ajfa-410	51	40	specific	specific	ADJ
ajfa-410	51	41	skills	skill	NOUN
ajfa-410	51	42	during	during	ADP
ajfa-410	51	43	their	their	PRON
ajfa-410	51	44	undergraduate	undergraduate	ADJ
ajfa-410	51	45	accounting	accounting	NOUN
ajfa-410	51	46	degree	degree	NOUN
ajfa-410	51	47	.	.	PUNCT
ajfa-410	52	1	the	the	DET
ajfa-410	52	2	result	result	NOUN
ajfa-410	52	3	of	of	ADP
ajfa-410	52	4	their	their	PRON
ajfa-410	52	5	factor	factor	NOUN
ajfa-410	52	6	analysis	analysis	NOUN
ajfa-410	52	7	was	be	AUX
ajfa-410	52	8	that	that	SCONJ
ajfa-410	52	9	graduates	graduate	NOUN
ajfa-410	52	10	perceived	perceive	VERB
ajfa-410	52	11	both	both	CCONJ
ajfa-410	52	12	interpersonal	interpersonal	ADJ
ajfa-410	52	13	/	/	SYM
ajfa-410	52	14	communication	communication	NOUN
ajfa-410	52	15	skills	skill	NOUN
ajfa-410	52	16	and	and	CCONJ
ajfa-410	52	17	statistical	statistical	ADJ
ajfa-410	52	18	/	/	SYM
ajfa-410	52	19	computing	computing	NOUN
ajfa-410	52	20	skills	skill	NOUN
ajfa-410	52	21	as	as	ADP
ajfa-410	52	22	more	more	ADV
ajfa-410	52	23	important	important	ADJ
ajfa-410	52	24	than	than	ADP
ajfa-410	52	25	accounting	account	VERB
ajfa-410	52	26	/	/	SYM
ajfa-410	52	27	governance	governance	NOUN
ajfa-410	52	28	knowledge	knowledge	NOUN
ajfa-410	52	29	and	and	CCONJ
ajfa-410	52	30	technical	technical	ADJ
ajfa-410	52	31	skills	skill	NOUN
ajfa-410	52	32	.	.	PUNCT
ajfa-410	53	1	this	this	DET
ajfa-410	53	2	conclusion	conclusion	NOUN
ajfa-410	53	3	is	be	AUX
ajfa-410	53	4	contrasted	contrast	VERB
ajfa-410	53	5	to	to	ADP
ajfa-410	53	6	the	the	DET
ajfa-410	53	7	findings	finding	NOUN
ajfa-410	53	8	of	of	ADP
ajfa-410	53	9	usoff	usoff	NOUN
ajfa-410	53	10	and	and	CCONJ
ajfa-410	53	11	feldmann	feldmann	PROPN
ajfa-410	53	12	(	(	PUNCT
ajfa-410	53	13	1998	1998	NUM
ajfa-410	53	14	)	)	PUNCT
ajfa-410	53	15	where	where	SCONJ
ajfa-410	53	16	students	student	NOUN
ajfa-410	53	17	believed	believe	VERB
ajfa-410	53	18	the	the	DET
ajfa-410	53	19	importance	importance	NOUN
ajfa-410	53	20	of	of	ADP
ajfa-410	53	21	generic	generic	ADJ
ajfa-410	53	22	skills	skill	NOUN
ajfa-410	53	23	was	be	AUX
ajfa-410	53	24	much	much	ADV
ajfa-410	53	25	lower	low	ADJ
ajfa-410	53	26	than	than	ADP
ajfa-410	53	27	those	those	PRON
ajfa-410	53	28	of	of	ADP
ajfa-410	53	29	technical	technical	ADJ
ajfa-410	53	30	accounting	accounting	NOUN
ajfa-410	53	31	skills	skill	NOUN
ajfa-410	53	32	.	.	PUNCT
ajfa-410	54	1	albrecht	albrecht	NOUN
ajfa-410	54	2	and	and	CCONJ
ajfa-410	54	3	sack	sack	NOUN
ajfa-410	54	4	(	(	PUNCT
ajfa-410	54	5	2000	2000	NUM
ajfa-410	54	6	)	)	PUNCT
ajfa-410	54	7	attempted	attempt	VERB
ajfa-410	54	8	to	to	PART
ajfa-410	54	9	assess	assess	VERB
ajfa-410	54	10	which	which	PRON
ajfa-410	54	11	skills	skill	VERB
ajfa-410	54	12	accounting	accounting	NOUN
ajfa-410	54	13	faculty	faculty	NOUN
ajfa-410	54	14	and	and	CCONJ
ajfa-410	54	15	practitioners	practitioner	NOUN
ajfa-410	54	16	in	in	ADP
ajfa-410	54	17	us	us	PROPN
ajfa-410	54	18	universities	university	NOUN
ajfa-410	54	19	believed	believe	VERB
ajfa-410	54	20	as	as	ADP
ajfa-410	54	21	the	the	DET
ajfa-410	54	22	most	most	ADV
ajfa-410	54	23	important	important	ADJ
ajfa-410	54	24	in	in	ADP
ajfa-410	54	25	terms	term	NOUN
ajfa-410	54	26	of	of	ADP
ajfa-410	54	27	how	how	SCONJ
ajfa-410	54	28	much	much	ADJ
ajfa-410	54	29	class	class	NOUN
ajfa-410	54	30	time	time	NOUN
ajfa-410	54	31	should	should	AUX
ajfa-410	54	32	be	be	AUX
ajfa-410	54	33	spent	spend	VERB
ajfa-410	54	34	developing	develop	VERB
ajfa-410	54	35	each	each	DET
ajfa-410	54	36	skill	skill	NOUN
ajfa-410	54	37	.	.	PUNCT
ajfa-410	55	1	their	their	PRON
ajfa-410	55	2	survey	survey	NOUN
ajfa-410	55	3	outcomes	outcome	NOUN
ajfa-410	55	4	revealed	reveal	VERB
ajfa-410	55	5	that	that	SCONJ
ajfa-410	55	6	the	the	DET
ajfa-410	55	7	belief	belief	NOUN
ajfa-410	55	8	profiles	profile	NOUN
ajfa-410	55	9	of	of	ADP
ajfa-410	55	10	skill	skill	NOUN
ajfa-410	55	11	importance	importance	NOUN
ajfa-410	55	12	were	be	AUX
ajfa-410	55	13	substantially	substantially	ADV
ajfa-410	55	14	similar	similar	ADJ
ajfa-410	55	15	between	between	ADP
ajfa-410	55	16	faculty	faculty	NOUN
ajfa-410	55	17	and	and	CCONJ
ajfa-410	55	18	practitioners	practitioner	NOUN
ajfa-410	55	19	.	.	PUNCT
ajfa-410	56	1	both	both	DET
ajfa-410	56	2	groups	group	NOUN
ajfa-410	56	3	regarded	regard	VERB
ajfa-410	56	4	that	that	DET
ajfa-410	56	5	analytical	analytical	ADJ
ajfa-410	56	6	/	/	SYM
ajfa-410	56	7	critical	critical	ADJ
ajfa-410	56	8	thinking	thinking	NOUN
ajfa-410	56	9	,	,	PUNCT
ajfa-410	56	10	written	write	VERB
ajfa-410	56	11	communication	communication	NOUN
ajfa-410	56	12	,	,	PUNCT
ajfa-410	56	13	oral	oral	ADJ
ajfa-410	56	14	communication	communication	NOUN
ajfa-410	56	15	,	,	PUNCT
ajfa-410	56	16	computing	compute	VERB
ajfa-410	56	17	technology	technology	NOUN
ajfa-410	56	18	,	,	PUNCT
ajfa-410	56	19	decision	decision	NOUN
ajfa-410	56	20	making	making	NOUN
ajfa-410	56	21	and	and	CCONJ
ajfa-410	56	22	interpersonal	interpersonal	ADJ
ajfa-410	56	23	skills	skill	NOUN
ajfa-410	56	24	were	be	AUX
ajfa-410	56	25	the	the	DET
ajfa-410	56	26	primary	primary	ADJ
ajfa-410	56	27	skills	skill	NOUN
ajfa-410	56	28	to	to	PART
ajfa-410	56	29	be	be	AUX
ajfa-410	56	30	learned	learn	VERB
ajfa-410	56	31	in	in	ADP
ajfa-410	56	32	the	the	DET
ajfa-410	56	33	education	education	NOUN
ajfa-410	56	34	process	process	NOUN
ajfa-410	56	35	.	.	PUNCT
ajfa-410	57	1	in	in	ADP
ajfa-410	57	2	contrast	contrast	NOUN
ajfa-410	57	3	,	,	PUNCT
ajfa-410	57	4	a	a	DET
ajfa-410	57	5	us	us	PROPN
ajfa-410	57	6	study	study	NOUN
ajfa-410	57	7	of	of	ADP
ajfa-410	57	8	baker	baker	PROPN
ajfa-410	57	9	and	and	CCONJ
ajfa-410	57	10	mcgregor	mcgregor	PROPN
ajfa-410	57	11	(	(	PUNCT
ajfa-410	57	12	2000	2000	NUM
ajfa-410	57	13	)	)	PUNCT
ajfa-410	57	14	tried	try	VERB
ajfa-410	57	15	to	to	PART
ajfa-410	57	16	identify	identify	VERB
ajfa-410	57	17	gaps	gap	NOUN
ajfa-410	57	18	in	in	ADP
ajfa-410	57	19	the	the	DET
ajfa-410	57	20	perceptions	perception	NOUN
ajfa-410	57	21	of	of	ADP
ajfa-410	57	22	generic	generic	ADJ
ajfa-410	57	23	skills	skill	NOUN
ajfa-410	57	24	within	within	ADP
ajfa-410	57	25	accounting	accounting	NOUN
ajfa-410	57	26	faculty	faculty	NOUN
ajfa-410	57	27	,	,	PUNCT
ajfa-410	57	28	business	business	NOUN
ajfa-410	57	29	practitioners	practitioner	NOUN
ajfa-410	57	30	,	,	PUNCT
ajfa-410	57	31	accounting	accounting	NOUN
ajfa-410	57	32	professionals	professional	NOUN
ajfa-410	57	33	and	and	CCONJ
ajfa-410	57	34	postgraduate	postgraduate	ADJ
ajfa-410	57	35	students	student	NOUN
ajfa-410	57	36	.	.	PUNCT
ajfa-410	58	1	their	their	PRON
ajfa-410	58	2	results	result	NOUN
ajfa-410	58	3	indicated	indicate	VERB
ajfa-410	58	4	that	that	SCONJ
ajfa-410	58	5	faculty	faculty	NOUN
ajfa-410	58	6	believed	believe	VERB
ajfa-410	58	7	that	that	SCONJ
ajfa-410	58	8	communication	communication	NOUN
ajfa-410	58	9	skills	skill	NOUN
ajfa-410	58	10	were	be	AUX
ajfa-410	58	11	less	less	ADV
ajfa-410	58	12	important	important	ADJ
ajfa-410	58	13	for	for	ADP
ajfa-410	58	14	success	success	NOUN
ajfa-410	58	15	than	than	ADP
ajfa-410	58	16	the	the	DET
ajfa-410	58	17	other	other	ADJ
ajfa-410	58	18	interest	interest	NOUN
ajfa-410	58	19	groups	group	NOUN
ajfa-410	58	20	,	,	PUNCT
ajfa-410	58	21	and	and	CCONJ
ajfa-410	58	22	they	they	PRON
ajfa-410	58	23	tended	tend	VERB
ajfa-410	58	24	to	to	PART
ajfa-410	58	25	view	view	VERB
ajfa-410	58	26	grade	grade	NOUN
ajfa-410	58	27	point	point	NOUN
ajfa-410	58	28	average	average	NOUN
ajfa-410	58	29	as	as	ADP
ajfa-410	58	30	the	the	DET
ajfa-410	58	31	primary	primary	ADJ
ajfa-410	58	32	factor	factor	NOUN
ajfa-410	58	33	for	for	ADP
ajfa-410	58	34	success	success	NOUN
ajfa-410	58	35	in	in	ADP
ajfa-410	58	36	their	their	PRON
ajfa-410	58	37	students‟	students‟	ADJ
ajfa-410	58	38	careers	career	NOUN
ajfa-410	58	39	.	.	PUNCT
ajfa-410	59	1	following	follow	VERB
ajfa-410	59	2	on	on	ADP
ajfa-410	59	3	from	from	ADP
ajfa-410	59	4	these	these	DET
ajfa-410	59	5	prior	prior	ADJ
ajfa-410	59	6	studies	study	NOUN
ajfa-410	59	7	,	,	PUNCT
ajfa-410	59	8	the	the	DET
ajfa-410	59	9	expectation	expectation	NOUN
ajfa-410	59	10	gap	gap	NOUN
ajfa-410	59	11	has	have	AUX
ajfa-410	59	12	been	be	AUX
ajfa-410	59	13	discussed	discuss	VERB
ajfa-410	59	14	actively	actively	ADV
ajfa-410	59	15	in	in	ADP
ajfa-410	59	16	other	other	ADJ
ajfa-410	59	17	literature	literature	NOUN
ajfa-410	59	18	in	in	ADP
ajfa-410	59	19	terms	term	NOUN
ajfa-410	59	20	of	of	ADP
ajfa-410	59	21	the	the	DET
ajfa-410	59	22	gaps	gap	NOUN
ajfa-410	59	23	between	between	ADP
ajfa-410	59	24	accounting	accounting	NOUN
ajfa-410	59	25	educators	educator	NOUN
ajfa-410	59	26	and	and	CCONJ
ajfa-410	59	27	employers	employer	NOUN
ajfa-410	59	28	in	in	ADP
ajfa-410	59	29	the	the	DET
ajfa-410	59	30	accounting	accounting	NOUN
ajfa-410	59	31	sector	sector	NOUN
ajfa-410	59	32	(	(	PUNCT
ajfa-410	59	33	e.g.	e.g.	ADV
ajfa-410	59	34	bui	bui	NOUN
ajfa-410	59	35	and	and	CCONJ
ajfa-410	59	36	porter	porter	NOUN
ajfa-410	59	37	,	,	PUNCT
ajfa-410	59	38	2009	2009	NUM
ajfa-410	59	39	;	;	PUNCT
ajfa-410	59	40	kavanagh	kavanagh	PROPN
ajfa-410	59	41	and	and	CCONJ
ajfa-410	59	42	drennan	drennan	PROPN
ajfa-410	59	43	,	,	PUNCT
ajfa-410	59	44	2008	2008	NUM
ajfa-410	59	45	)	)	PUNCT
ajfa-410	59	46	and	and	CCONJ
ajfa-410	59	47	between	between	ADP
ajfa-410	59	48	accounting	accounting	NOUN
ajfa-410	59	49	students	student	NOUN
ajfa-410	59	50	and	and	CCONJ
ajfa-410	59	51	employers	employer	NOUN
ajfa-410	59	52	(	(	PUNCT
ajfa-410	59	53	e.g.	e.g.	ADV
ajfa-410	59	54	jackling	jackle	VERB
ajfa-410	59	55	and	and	CCONJ
ajfa-410	59	56	de	de	ADP
ajfa-410	59	57	lange	lange	NOUN
ajfa-410	59	58	,	,	PUNCT
ajfa-410	59	59	2009	2009	NUM
ajfa-410	59	60	;	;	PUNCT
ajfa-410	59	61	gammie	gammie	VERB
ajfa-410	59	62	et	et	PROPN
ajfa-410	59	63	al	al	PROPN
ajfa-410	59	64	.	.	PROPN
ajfa-410	59	65	,	,	PUNCT
ajfa-410	59	66	2002	2002	NUM
ajfa-410	59	67	;	;	PUNCT
ajfa-410	59	68	leveson	leveson	NOUN
ajfa-410	59	69	,	,	PUNCT
ajfa-410	59	70	2000	2000	NUM
ajfa-410	59	71	)	)	PUNCT
ajfa-410	59	72	.	.	PUNCT
ajfa-410	60	1	overall	overall	ADV
ajfa-410	60	2	it	it	PRON
ajfa-410	60	3	was	be	AUX
ajfa-410	60	4	found	find	VERB
ajfa-410	60	5	by	by	ADP
ajfa-410	60	6	these	these	DET
ajfa-410	60	7	prior	prior	ADJ
ajfa-410	60	8	studies	study	NOUN
ajfa-410	60	9	that	that	SCONJ
ajfa-410	60	10	the	the	DET
ajfa-410	60	11	perceived	perceive	VERB
ajfa-410	60	12	importance	importance	NOUN
ajfa-410	60	13	in	in	ADP
ajfa-410	60	14	the	the	DET
ajfa-410	60	15	profiles	profile	NOUN
ajfa-410	60	16	of	of	ADP
ajfa-410	60	17	generic	generic	ADJ
ajfa-410	60	18	skills	skill	NOUN
ajfa-410	60	19	among	among	ADP
ajfa-410	60	20	faculty	faculty	NOUN
ajfa-410	60	21	was	be	AUX
ajfa-410	60	22	inconsistent	inconsistent	ADJ
ajfa-410	60	23	with	with	ADP
ajfa-410	60	24	those	those	PRON
ajfa-410	60	25	of	of	ADP
ajfa-410	60	26	employer	employer	NOUN
ajfa-410	60	27	groups	group	NOUN
ajfa-410	60	28	.	.	PUNCT
ajfa-410	61	1	compared	compare	VERB
ajfa-410	61	2	to	to	ADP
ajfa-410	61	3	these	these	DET
ajfa-410	61	4	previous	previous	ADJ
ajfa-410	61	5	studies	study	NOUN
ajfa-410	61	6	overseas	overseas	ADV
ajfa-410	61	7	,	,	PUNCT
ajfa-410	61	8	few	few	ADJ
ajfa-410	61	9	investigations	investigation	NOUN
ajfa-410	61	10	have	have	AUX
ajfa-410	61	11	been	be	AUX
ajfa-410	61	12	undertaken	undertake	VERB
ajfa-410	61	13	in	in	ADP
ajfa-410	61	14	japan	japan	PROPN
ajfa-410	61	15	to	to	PART
ajfa-410	61	16	explore	explore	VERB
ajfa-410	61	17	the	the	DET
ajfa-410	61	18	expectation	expectation	NOUN
ajfa-410	61	19	gap	gap	NOUN
ajfa-410	61	20	in	in	ADP
ajfa-410	61	21	the	the	DET
ajfa-410	61	22	perceptions	perception	NOUN
ajfa-410	61	23	of	of	ADP
ajfa-410	61	24	generic	generic	ADJ
ajfa-410	61	25	skills	skill	NOUN
ajfa-410	61	26	among	among	ADP
ajfa-410	61	27	those	those	PRON
ajfa-410	61	28	who	who	PRON
ajfa-410	61	29	work	work	VERB
ajfa-410	61	30	in	in	ADP
ajfa-410	61	31	the	the	DET
ajfa-410	61	32	accounting	accounting	NOUN
ajfa-410	61	33	field	field	NOUN
ajfa-410	61	34	.	.	PUNCT
ajfa-410	62	1	in	in	ADP
ajfa-410	62	2	fact	fact	NOUN
ajfa-410	62	3	,	,	PUNCT
ajfa-410	62	4	it	it	PRON
ajfa-410	62	5	does	do	AUX
ajfa-410	62	6	not	not	PART
ajfa-410	62	7	seem	seem	VERB
ajfa-410	62	8	to	to	PART
ajfa-410	62	9	be	be	AUX
ajfa-410	62	10	clear	clear	ADJ
ajfa-410	62	11	whether	whether	SCONJ
ajfa-410	62	12	the	the	DET
ajfa-410	62	13	latest	late	ADJ
ajfa-410	62	14	reform	reform	NOUN
ajfa-410	62	15	of	of	ADP
ajfa-410	62	16	the	the	DET
ajfa-410	62	17	cpa	cpa	NOUN
ajfa-410	62	18	examination	examination	NOUN
ajfa-410	62	19	scheme	scheme	NOUN
ajfa-410	62	20	is	be	AUX
ajfa-410	62	21	resolving	resolve	VERB
ajfa-410	62	22	the	the	DET
ajfa-410	62	23	expectation	expectation	NOUN
ajfa-410	62	24	gap	gap	NOUN
ajfa-410	62	25	and	and	CCONJ
ajfa-410	62	26	the	the	DET
ajfa-410	62	27	existence	existence	NOUN
ajfa-410	62	28	of	of	ADP
ajfa-410	62	29	the	the	DET
ajfa-410	62	30	expectation	expectation	NOUN
ajfa-410	62	31	gap	gap	NOUN
ajfa-410	62	32	in	in	ADP
ajfa-410	62	33	japan	japan	PROPN
ajfa-410	62	34	has	have	AUX
ajfa-410	62	35	not	not	PART
ajfa-410	62	36	been	be	AUX
ajfa-410	62	37	investigated	investigate	VERB
ajfa-410	62	38	empirically	empirically	ADV
ajfa-410	62	39	.	.	PUNCT
ajfa-410	63	1	more	more	ADV
ajfa-410	63	2	recently	recently	ADV
ajfa-410	63	3	,	,	PUNCT
ajfa-410	63	4	aggestam	aggestam	NOUN
ajfa-410	63	5	-	-	PUNCT
ajfa-410	63	6	pontoppidan	pontoppidan	ADJ
ajfa-410	63	7	(	(	PUNCT
ajfa-410	63	8	2009	2009	NUM
ajfa-410	63	9	)	)	PUNCT
ajfa-410	63	10	reviewed	review	VERB
ajfa-410	63	11	the	the	DET
ajfa-410	63	12	reform	reform	NOUN
ajfa-410	63	13	of	of	ADP
ajfa-410	63	14	the	the	DET
ajfa-410	63	15	cpa	cpa	NOUN
ajfa-410	63	16	examination	examination	NOUN
ajfa-410	63	17	in	in	ADP
ajfa-410	63	18	japan	japan	PROPN
ajfa-410	63	19	and	and	CCONJ
ajfa-410	63	20	suggested	suggest	VERB
ajfa-410	63	21	that	that	SCONJ
ajfa-410	63	22	the	the	DET
ajfa-410	63	23	outcome	outcome	NOUN
ajfa-410	63	24	of	of	ADP
ajfa-410	63	25	the	the	DET
ajfa-410	63	26	assessment	assessment	NOUN
ajfa-410	63	27	of	of	ADP
ajfa-410	63	28	this	this	DET
ajfa-410	63	29	reform	reform	NOUN
ajfa-410	63	30	would	would	AUX
ajfa-410	63	31	depend	depend	VERB
ajfa-410	63	32	on	on	ADP
ajfa-410	63	33	how	how	SCONJ
ajfa-410	63	34	much	much	ADJ
ajfa-410	63	35	the	the	DET
ajfa-410	63	36	gap	gap	NOUN
ajfa-410	63	37	in	in	ADP
ajfa-410	63	38	the	the	DET
ajfa-410	63	39	social	social	ADJ
ajfa-410	63	40	expectation	expectation	NOUN
ajfa-410	63	41	has	have	AUX
ajfa-410	63	42	been	be	AUX
ajfa-410	63	43	narrowed	narrow	VERB
ajfa-410	63	44	across	across	ADP
ajfa-410	63	45	educators	educator	NOUN
ajfa-410	63	46	,	,	PUNCT
ajfa-410	63	47	regulators	regulator	NOUN
ajfa-410	63	48	and	and	CCONJ
ajfa-410	63	49	professionals	professional	NOUN
ajfa-410	63	50	after	after	SCONJ
ajfa-410	63	51	the	the	DET
ajfa-410	63	52	law	law	NOUN
ajfa-410	63	53	was	be	AUX
ajfa-410	63	54	asian	asian	ADJ
ajfa-410	63	55	journal	journal	NOUN
ajfa-410	63	56	of	of	ADP
ajfa-410	63	57	finance	finance	PROPN
ajfa-410	63	58	&	&	CCONJ
ajfa-410	63	59	accounting	accounting	PROPN
ajfa-410	63	60	issn	issn	PROPN
ajfa-410	63	61	1946	1946	NUM
ajfa-410	63	62	-	-	PUNCT
ajfa-410	63	63	052x	052x	NOUN
ajfa-410	63	64	2010	2010	NUM
ajfa-410	63	65	,	,	PUNCT
ajfa-410	63	66	vol	vol	NOUN
ajfa-410	63	67	.	.	PROPN
ajfa-410	63	68	2	2	NUM
ajfa-410	63	69	,	,	PUNCT
ajfa-410	63	70	no	no	INTJ
ajfa-410	63	71	.	.	NOUN
ajfa-410	63	72	1	1	NUM
ajfa-410	63	73	:	:	PUNCT
ajfa-410	63	74	e1	e1	VERB
ajfa-410	63	75	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	63	76	5	5	NUM
ajfa-410	63	77	amended	amend	VERB
ajfa-410	63	78	in	in	ADP
ajfa-410	63	79	2003	2003	NUM
ajfa-410	63	80	.	.	PUNCT
ajfa-410	64	1	this	this	DET
ajfa-410	64	2	prior	prior	ADJ
ajfa-410	64	3	study	study	NOUN
ajfa-410	64	4	did	do	AUX
ajfa-410	64	5	not	not	PART
ajfa-410	64	6	make	make	VERB
ajfa-410	64	7	an	an	DET
ajfa-410	64	8	argument	argument	NOUN
ajfa-410	64	9	with	with	ADP
ajfa-410	64	10	empirical	empirical	ADJ
ajfa-410	64	11	evidence	evidence	NOUN
ajfa-410	64	12	,	,	PUNCT
ajfa-410	64	13	but	but	CCONJ
ajfa-410	64	14	encouraged	encourage	VERB
ajfa-410	64	15	further	further	ADJ
ajfa-410	64	16	continual	continual	ADJ
ajfa-410	64	17	investigation	investigation	NOUN
ajfa-410	64	18	of	of	ADP
ajfa-410	64	19	this	this	DET
ajfa-410	64	20	gap	gap	NOUN
ajfa-410	64	21	in	in	ADP
ajfa-410	64	22	order	order	NOUN
ajfa-410	64	23	to	to	PART
ajfa-410	64	24	help	help	VERB
ajfa-410	64	25	achieve	achieve	VERB
ajfa-410	64	26	successful	successful	ADJ
ajfa-410	64	27	reform	reform	NOUN
ajfa-410	64	28	of	of	ADP
ajfa-410	64	29	education	education	NOUN
ajfa-410	64	30	programs	program	NOUN
ajfa-410	64	31	in	in	ADP
ajfa-410	64	32	japan	japan	PROPN
ajfa-410	64	33	.	.	PUNCT
ajfa-410	65	1	in	in	ADP
ajfa-410	65	2	response	response	NOUN
ajfa-410	65	3	to	to	ADP
ajfa-410	65	4	the	the	DET
ajfa-410	65	5	above	above	ADJ
ajfa-410	65	6	discussions	discussion	NOUN
ajfa-410	65	7	in	in	ADP
ajfa-410	65	8	the	the	DET
ajfa-410	65	9	accounting	accounting	NOUN
ajfa-410	65	10	literature	literature	NOUN
ajfa-410	65	11	,	,	PUNCT
ajfa-410	65	12	this	this	DET
ajfa-410	65	13	study	study	NOUN
ajfa-410	65	14	developed	develop	VERB
ajfa-410	65	15	the	the	DET
ajfa-410	65	16	following	follow	VERB
ajfa-410	65	17	question	question	NOUN
ajfa-410	65	18	to	to	PART
ajfa-410	65	19	address	address	VERB
ajfa-410	65	20	this	this	DET
ajfa-410	65	21	research	research	NOUN
ajfa-410	65	22	interest	interest	NOUN
ajfa-410	65	23	.	.	PUNCT
ajfa-410	66	1	rq	rq	VERB
ajfa-410	66	2	1	1	NUM
ajfa-410	66	3	:	:	PUNCT
ajfa-410	66	4	is	be	AUX
ajfa-410	66	5	there	there	PRON
ajfa-410	66	6	any	any	DET
ajfa-410	66	7	difference	difference	NOUN
ajfa-410	66	8	in	in	ADP
ajfa-410	66	9	perceived	perceive	VERB
ajfa-410	66	10	importance	importance	NOUN
ajfa-410	66	11	of	of	ADP
ajfa-410	66	12	generic	generic	ADJ
ajfa-410	66	13	skills	skill	NOUN
ajfa-410	66	14	needed	need	VERB
ajfa-410	66	15	for	for	ADP
ajfa-410	66	16	success	success	NOUN
ajfa-410	66	17	by	by	ADP
ajfa-410	66	18	cpas	cpa	NOUN
ajfa-410	66	19	between	between	ADP
ajfa-410	66	20	accounting	accounting	NOUN
ajfa-410	66	21	faculty	faculty	NOUN
ajfa-410	66	22	and	and	CCONJ
ajfa-410	66	23	practitioners	practitioner	NOUN
ajfa-410	66	24	in	in	ADP
ajfa-410	66	25	japan	japan	PROPN
ajfa-410	66	26	?	?	PUNCT
ajfa-410	67	1	as	as	SCONJ
ajfa-410	67	2	stated	state	VERB
ajfa-410	67	3	earlier	early	ADV
ajfa-410	67	4	,	,	PUNCT
ajfa-410	67	5	the	the	DET
ajfa-410	67	6	post	post	NOUN
ajfa-410	67	7	2003	2003	NUM
ajfa-410	67	8	cpa	cpa	NOUN
ajfa-410	67	9	examination	examination	NOUN
ajfa-410	67	10	scheme	scheme	NOUN
ajfa-410	67	11	in	in	ADP
ajfa-410	67	12	japan	japan	PROPN
ajfa-410	67	13	advocated	advocate	VERB
ajfa-410	67	14	placing	place	VERB
ajfa-410	67	15	more	more	ADJ
ajfa-410	67	16	emphasis	emphasis	NOUN
ajfa-410	67	17	and	and	CCONJ
ajfa-410	67	18	attention	attention	NOUN
ajfa-410	67	19	on	on	ADP
ajfa-410	67	20	generic	generic	ADJ
ajfa-410	67	21	skills	skill	NOUN
ajfa-410	67	22	training	training	NOUN
ajfa-410	67	23	rather	rather	ADV
ajfa-410	67	24	than	than	ADP
ajfa-410	67	25	just	just	ADV
ajfa-410	67	26	to	to	PART
ajfa-410	67	27	test	test	VERB
ajfa-410	67	28	applicants‟	applicants‟	ADV
ajfa-410	67	29	technical	technical	ADJ
ajfa-410	67	30	knowledge	knowledge	NOUN
ajfa-410	67	31	and	and	CCONJ
ajfa-410	67	32	skills	skill	NOUN
ajfa-410	67	33	(	(	PUNCT
ajfa-410	67	34	fsc	fsc	PROPN
ajfa-410	67	35	,	,	PUNCT
ajfa-410	67	36	2002	2002	NUM
ajfa-410	67	37	)	)	PUNCT
ajfa-410	67	38	.	.	PUNCT
ajfa-410	68	1	this	this	DET
ajfa-410	68	2	reform	reform	NOUN
ajfa-410	68	3	of	of	ADP
ajfa-410	68	4	the	the	DET
ajfa-410	68	5	cpa	cpa	NOUN
ajfa-410	68	6	examination	examination	NOUN
ajfa-410	68	7	has	have	AUX
ajfa-410	68	8	brought	bring	VERB
ajfa-410	68	9	drastic	drastic	ADJ
ajfa-410	68	10	changes	change	NOUN
ajfa-410	68	11	to	to	ADP
ajfa-410	68	12	the	the	DET
ajfa-410	68	13	cpa	cpa	NOUN
ajfa-410	68	14	pre	pre	ADJ
ajfa-410	68	15	-	-	ADJ
ajfa-410	68	16	qualification	qualification	ADJ
ajfa-410	68	17	structure	structure	NOUN
ajfa-410	68	18	.	.	PUNCT
ajfa-410	69	1	aggestam	aggestam	NOUN
ajfa-410	69	2	-	-	PUNCT
ajfa-410	69	3	pontoppidan	pontoppidan	ADJ
ajfa-410	69	4	(	(	PUNCT
ajfa-410	69	5	2009	2009	NUM
ajfa-410	69	6	)	)	PUNCT
ajfa-410	69	7	depicted	depict	VERB
ajfa-410	69	8	this	this	DET
ajfa-410	69	9	challenge	challenge	NOUN
ajfa-410	69	10	as	as	ADP
ajfa-410	69	11	the	the	DET
ajfa-410	69	12	integration	integration	NOUN
ajfa-410	69	13	of	of	ADP
ajfa-410	69	14	some	some	DET
ajfa-410	69	15	„	„	PUNCT
ajfa-410	69	16	western‟	western‟	PROPN
ajfa-410	69	17	teaching	teaching	NOUN
ajfa-410	69	18	methods	method	NOUN
ajfa-410	69	19	with	with	ADP
ajfa-410	69	20	the	the	DET
ajfa-410	69	21	traditional	traditional	ADJ
ajfa-410	69	22	japanese	japanese	ADJ
ajfa-410	69	23	education	education	NOUN
ajfa-410	69	24	system	system	NOUN
ajfa-410	69	25	.	.	PUNCT
ajfa-410	70	1	in	in	ADP
ajfa-410	70	2	fact	fact	NOUN
ajfa-410	70	3	,	,	PUNCT
ajfa-410	70	4	just	just	ADV
ajfa-410	70	5	after	after	ADP
ajfa-410	70	6	the	the	DET
ajfa-410	70	7	cpa	cpa	PROPN
ajfa-410	70	8	law	law	NOUN
ajfa-410	70	9	amendment	amendment	NOUN
ajfa-410	70	10	of	of	ADP
ajfa-410	70	11	2003	2003	NUM
ajfa-410	70	12	,	,	PUNCT
ajfa-410	70	13	new	new	ADJ
ajfa-410	70	14	professional	professional	ADJ
ajfa-410	70	15	schools	school	NOUN
ajfa-410	70	16	referred	refer	VERB
ajfa-410	70	17	to	to	ADP
ajfa-410	70	18	as	as	SCONJ
ajfa-410	70	19	„	„	PUNCT
ajfa-410	70	20	accounting	accounting	NOUN
ajfa-410	70	21	schools‟	schools‟	NOUN
ajfa-410	70	22	were	be	AUX
ajfa-410	70	23	established	establish	VERB
ajfa-410	70	24	in	in	ADP
ajfa-410	70	25	japan	japan	PROPN
ajfa-410	70	26	.	.	PUNCT
ajfa-410	71	1	these	these	DET
ajfa-410	71	2	new	new	ADJ
ajfa-410	71	3	institutions	institution	NOUN
ajfa-410	71	4	were	be	AUX
ajfa-410	71	5	established	establish	VERB
ajfa-410	71	6	partly	partly	ADV
ajfa-410	71	7	as	as	ADP
ajfa-410	71	8	a	a	DET
ajfa-410	71	9	reflection	reflection	NOUN
ajfa-410	71	10	of	of	ADP
ajfa-410	71	11	professional	professional	ADJ
ajfa-410	71	12	schools	school	NOUN
ajfa-410	71	13	in	in	ADP
ajfa-410	71	14	the	the	DET
ajfa-410	71	15	western	western	ADJ
ajfa-410	71	16	world	world	NOUN
ajfa-410	71	17	,	,	PUNCT
ajfa-410	71	18	such	such	ADJ
ajfa-410	71	19	as	as	ADP
ajfa-410	71	20	the	the	DET
ajfa-410	71	21	usa	usa	PROPN
ajfa-410	71	22	,	,	PUNCT
ajfa-410	71	23	where	where	SCONJ
ajfa-410	71	24	the	the	DET
ajfa-410	71	25	comprehensive	comprehensive	ADJ
ajfa-410	71	26	accounting	accounting	NOUN
ajfa-410	71	27	curriculum	curriculum	NOUN
ajfa-410	71	28	at	at	ADP
ajfa-410	71	29	the	the	DET
ajfa-410	71	30	tertiary	tertiary	ADJ
ajfa-410	71	31	level	level	NOUN
ajfa-410	71	32	enables	enable	VERB
ajfa-410	71	33	students	student	NOUN
ajfa-410	71	34	not	not	PART
ajfa-410	71	35	only	only	ADV
ajfa-410	71	36	to	to	PART
ajfa-410	71	37	obtain	obtain	VERB
ajfa-410	71	38	knowledge	knowledge	NOUN
ajfa-410	71	39	and	and	CCONJ
ajfa-410	71	40	technical	technical	ADJ
ajfa-410	71	41	skills	skill	NOUN
ajfa-410	71	42	for	for	ADP
ajfa-410	71	43	sitting	sit	VERB
ajfa-410	71	44	the	the	DET
ajfa-410	71	45	cpa	cpa	NOUN
ajfa-410	71	46	examination	examination	NOUN
ajfa-410	71	47	,	,	PUNCT
ajfa-410	71	48	but	but	CCONJ
ajfa-410	71	49	also	also	ADV
ajfa-410	71	50	to	to	PART
ajfa-410	71	51	train	train	VERB
ajfa-410	71	52	them	they	PRON
ajfa-410	71	53	with	with	ADP
ajfa-410	71	54	sufficient	sufficient	ADJ
ajfa-410	71	55	competencies	competency	NOUN
ajfa-410	71	56	and	and	CCONJ
ajfa-410	71	57	generic	generic	ADJ
ajfa-410	71	58	skills	skill	NOUN
ajfa-410	71	59	for	for	ADP
ajfa-410	71	60	professional	professional	ADJ
ajfa-410	71	61	activities	activity	NOUN
ajfa-410	71	62	(	(	PUNCT
ajfa-410	71	63	fsc	fsc	PROPN
ajfa-410	71	64	,	,	PUNCT
ajfa-410	71	65	2003	2003	NUM
ajfa-410	71	66	)	)	PUNCT
ajfa-410	71	67	.	.	PUNCT
ajfa-410	72	1	the	the	DET
ajfa-410	72	2	amended	amend	VERB
ajfa-410	72	3	cpa	cpa	NOUN
ajfa-410	72	4	law	law	NOUN
ajfa-410	72	5	allows	allow	VERB
ajfa-410	72	6	graduates	graduate	NOUN
ajfa-410	72	7	from	from	ADP
ajfa-410	72	8	accounting	accounting	NOUN
ajfa-410	72	9	schools	school	NOUN
ajfa-410	72	10	exemption	exemption	NOUN
ajfa-410	72	11	from	from	ADP
ajfa-410	72	12	sitting	sit	VERB
ajfa-410	72	13	some	some	DET
ajfa-410	72	14	parts	part	NOUN
ajfa-410	72	15	of	of	ADP
ajfa-410	72	16	the	the	DET
ajfa-410	72	17	cpa	cpa	NOUN
ajfa-410	72	18	examination	examination	NOUN
ajfa-410	72	19	on	on	ADP
ajfa-410	72	20	the	the	DET
ajfa-410	72	21	grounds	ground	NOUN
ajfa-410	72	22	that	that	SCONJ
ajfa-410	72	23	they	they	PRON
ajfa-410	72	24	completed	complete	VERB
ajfa-410	72	25	the	the	DET
ajfa-410	72	26	degree	degree	NOUN
ajfa-410	72	27	through	through	ADP
ajfa-410	72	28	the	the	DET
ajfa-410	72	29	curriculum	curriculum	NOUN
ajfa-410	72	30	offered	offer	VERB
ajfa-410	72	31	by	by	ADP
ajfa-410	72	32	the	the	DET
ajfa-410	72	33	accounting	accounting	NOUN
ajfa-410	72	34	schools	school	NOUN
ajfa-410	72	35	(	(	PUNCT
ajfa-410	72	36	cpa	cpa	NOUN
ajfa-410	72	37	law	law	NOUN
ajfa-410	72	38	,	,	PUNCT
ajfa-410	72	39	article	article	NOUN
ajfa-410	72	40	9	9	NUM
ajfa-410	72	41	,	,	PUNCT
ajfa-410	72	42	paragraph	paragraph	NOUN
ajfa-410	72	43	2	2	NUM
ajfa-410	72	44	)	)	PUNCT
ajfa-410	72	45	.	.	PUNCT
ajfa-410	73	1	however	however	ADV
ajfa-410	73	2	,	,	PUNCT
ajfa-410	73	3	a	a	DET
ajfa-410	73	4	greater	great	ADJ
ajfa-410	73	5	difference	difference	NOUN
ajfa-410	73	6	has	have	AUX
ajfa-410	73	7	been	be	AUX
ajfa-410	73	8	observed	observe	VERB
ajfa-410	73	9	in	in	ADP
ajfa-410	73	10	the	the	DET
ajfa-410	73	11	perceived	perceive	VERB
ajfa-410	73	12	importance	importance	NOUN
ajfa-410	73	13	of	of	ADP
ajfa-410	73	14	generic	generic	ADJ
ajfa-410	73	15	skills	skill	NOUN
ajfa-410	73	16	between	between	ADP
ajfa-410	73	17	japan	japan	PROPN
ajfa-410	73	18	and	and	CCONJ
ajfa-410	73	19	other	other	ADJ
ajfa-410	73	20	countries	country	NOUN
ajfa-410	73	21	.	.	PUNCT
ajfa-410	74	1	technically	technically	ADV
ajfa-410	74	2	speaking	speak	VERB
ajfa-410	74	3	,	,	PUNCT
ajfa-410	74	4	the	the	DET
ajfa-410	74	5	cpa	cpa	PROPN
ajfa-410	74	6	law	law	NOUN
ajfa-410	74	7	amendment	amendment	NOUN
ajfa-410	74	8	of	of	ADP
ajfa-410	74	9	2003	2003	NUM
ajfa-410	74	10	emphasized	emphasize	VERB
ajfa-410	74	11	the	the	DET
ajfa-410	74	12	importance	importance	NOUN
ajfa-410	74	13	of	of	ADP
ajfa-410	74	14	thinking	thinking	NOUN
ajfa-410	74	15	skills	skill	NOUN
ajfa-410	74	16	and	and	CCONJ
ajfa-410	74	17	judgment	judgment	NOUN
ajfa-410	74	18	skills	skill	VERB
ajfa-410	74	19	out	out	ADP
ajfa-410	74	20	of	of	ADP
ajfa-410	74	21	the	the	DET
ajfa-410	74	22	various	various	ADJ
ajfa-410	74	23	types	type	NOUN
ajfa-410	74	24	of	of	ADP
ajfa-410	74	25	generic	generic	ADJ
ajfa-410	74	26	skills	skill	NOUN
ajfa-410	74	27	.	.	PUNCT
ajfa-410	75	1	the	the	DET
ajfa-410	75	2	amended	amend	VERB
ajfa-410	75	3	cpa	cpa	NOUN
ajfa-410	75	4	law	law	NOUN
ajfa-410	75	5	of	of	ADP
ajfa-410	75	6	2003	2003	NUM
ajfa-410	75	7	specifically	specifically	ADV
ajfa-410	75	8	mentions	mention	VERB
ajfa-410	75	9	the	the	DET
ajfa-410	75	10	requirement	requirement	NOUN
ajfa-410	75	11	to	to	PART
ajfa-410	75	12	test	test	VERB
ajfa-410	75	13	applicants‟	applicants‟	ADV
ajfa-410	75	14	competency	competency	NOUN
ajfa-410	75	15	for	for	ADP
ajfa-410	75	16	thinking	thinking	NOUN
ajfa-410	75	17	skills	skill	NOUN
ajfa-410	75	18	and	and	CCONJ
ajfa-410	75	19	judgment	judgment	NOUN
ajfa-410	75	20	skills	skill	NOUN
ajfa-410	75	21	(	(	PUNCT
ajfa-410	75	22	cpa	cpa	NOUN
ajfa-410	75	23	law	law	NOUN
ajfa-410	75	24	,	,	PUNCT
ajfa-410	75	25	article	article	NOUN
ajfa-410	75	26	8	8	NUM
ajfa-410	75	27	,	,	PUNCT
ajfa-410	75	28	paragraph	paragraph	NOUN
ajfa-410	75	29	4	4	NUM
ajfa-410	75	30	)	)	PUNCT
ajfa-410	75	31	.	.	PUNCT
ajfa-410	76	1	however	however	ADV
ajfa-410	76	2	,	,	PUNCT
ajfa-410	76	3	no	no	DET
ajfa-410	76	4	other	other	ADJ
ajfa-410	76	5	articles	article	NOUN
ajfa-410	76	6	or	or	CCONJ
ajfa-410	76	7	paragraphs	paragraph	NOUN
ajfa-410	76	8	in	in	ADP
ajfa-410	76	9	the	the	DET
ajfa-410	76	10	amended	amend	VERB
ajfa-410	76	11	cpa	cpa	NOUN
ajfa-410	76	12	law	law	NOUN
ajfa-410	76	13	of	of	ADP
ajfa-410	76	14	2003	2003	NUM
ajfa-410	76	15	address	address	NOUN
ajfa-410	76	16	other	other	ADJ
ajfa-410	76	17	generic	generic	ADJ
ajfa-410	76	18	skills	skill	NOUN
ajfa-410	76	19	,	,	PUNCT
ajfa-410	76	20	such	such	ADJ
ajfa-410	76	21	as	as	ADP
ajfa-410	76	22	communication	communication	NOUN
ajfa-410	76	23	skills	skill	NOUN
ajfa-410	76	24	or	or	CCONJ
ajfa-410	76	25	interpersonal	interpersonal	ADJ
ajfa-410	76	26	skills	skill	NOUN
ajfa-410	76	27	.	.	PUNCT
ajfa-410	77	1	in	in	ADP
ajfa-410	77	2	contrast	contrast	NOUN
ajfa-410	77	3	to	to	ADP
ajfa-410	77	4	such	such	DET
ajfa-410	77	5	a	a	DET
ajfa-410	77	6	skewed	skewed	ADJ
ajfa-410	77	7	view	view	NOUN
ajfa-410	77	8	of	of	ADP
ajfa-410	77	9	skill	skill	NOUN
ajfa-410	77	10	importance	importance	NOUN
ajfa-410	77	11	in	in	ADP
ajfa-410	77	12	the	the	DET
ajfa-410	77	13	japanese	japanese	ADJ
ajfa-410	77	14	legislation	legislation	NOUN
ajfa-410	77	15	,	,	PUNCT
ajfa-410	77	16	other	other	ADJ
ajfa-410	77	17	literature	literature	NOUN
ajfa-410	77	18	overseas	overseas	ADV
ajfa-410	77	19	has	have	AUX
ajfa-410	77	20	shown	show	VERB
ajfa-410	77	21	a	a	DET
ajfa-410	77	22	different	different	ADJ
ajfa-410	77	23	perspective	perspective	NOUN
ajfa-410	77	24	in	in	ADP
ajfa-410	77	25	the	the	DET
ajfa-410	77	26	variety	variety	NOUN
ajfa-410	77	27	of	of	ADP
ajfa-410	77	28	important	important	ADJ
ajfa-410	77	29	skill	skill	NOUN
ajfa-410	77	30	profiles	profile	NOUN
ajfa-410	77	31	.	.	PUNCT
ajfa-410	78	1	some	some	DET
ajfa-410	78	2	prior	prior	ADJ
ajfa-410	78	3	studies	study	NOUN
ajfa-410	78	4	in	in	ADP
ajfa-410	78	5	various	various	ADJ
ajfa-410	78	6	countries	country	NOUN
ajfa-410	78	7	show	show	VERB
ajfa-410	78	8	empirical	empirical	ADJ
ajfa-410	78	9	evidence	evidence	NOUN
ajfa-410	78	10	that	that	SCONJ
ajfa-410	78	11	the	the	DET
ajfa-410	78	12	perceived	perceive	VERB
ajfa-410	78	13	importance	importance	NOUN
ajfa-410	78	14	of	of	ADP
ajfa-410	78	15	generic	generic	ADJ
ajfa-410	78	16	skills	skill	NOUN
ajfa-410	78	17	needed	need	VERB
ajfa-410	78	18	for	for	ADP
ajfa-410	78	19	accounting	accounting	NOUN
ajfa-410	78	20	professionals	professional	NOUN
ajfa-410	78	21	vary	vary	VERB
ajfa-410	78	22	broadly	broadly	ADV
ajfa-410	78	23	.	.	PUNCT
ajfa-410	79	1	for	for	ADP
ajfa-410	79	2	example	example	NOUN
ajfa-410	79	3	,	,	PUNCT
ajfa-410	79	4	carr	carr	PROPN
ajfa-410	79	5	et	et	PROPN
ajfa-410	79	6	al	al	PROPN
ajfa-410	79	7	.	.	PROPN
ajfa-410	80	1	(	(	PUNCT
ajfa-410	80	2	2006	2006	NUM
ajfa-410	80	3	)	)	PUNCT
ajfa-410	80	4	surveyed	survey	VERB
ajfa-410	80	5	alumni	alumnus	NOUN
ajfa-410	80	6	from	from	ADP
ajfa-410	80	7	one	one	NUM
ajfa-410	80	8	university	university	NOUN
ajfa-410	80	9	in	in	ADP
ajfa-410	80	10	new	new	PROPN
ajfa-410	80	11	zealand	zealand	PROPN
ajfa-410	80	12	to	to	PART
ajfa-410	80	13	investigate	investigate	VERB
ajfa-410	80	14	their	their	PRON
ajfa-410	80	15	views	view	NOUN
ajfa-410	80	16	on	on	ADP
ajfa-410	80	17	the	the	DET
ajfa-410	80	18	most	most	ADV
ajfa-410	80	19	important	important	ADJ
ajfa-410	80	20	competencies	competency	NOUN
ajfa-410	80	21	required	require	VERB
ajfa-410	80	22	for	for	SCONJ
ajfa-410	80	23	a	a	DET
ajfa-410	80	24	graduate	graduate	NOUN
ajfa-410	80	25	to	to	PART
ajfa-410	80	26	excel	excel	VERB
ajfa-410	80	27	in	in	ADP
ajfa-410	80	28	the	the	DET
ajfa-410	80	29	profession	profession	NOUN
ajfa-410	80	30	.	.	PUNCT
ajfa-410	81	1	this	this	DET
ajfa-410	81	2	study	study	NOUN
ajfa-410	81	3	identified	identify	VERB
ajfa-410	81	4	communication	communication	NOUN
ajfa-410	81	5	skills	skill	NOUN
ajfa-410	81	6	and	and	CCONJ
ajfa-410	81	7	problem	problem	NOUN
ajfa-410	81	8	solving	solving	NOUN
ajfa-410	81	9	skills	skill	NOUN
ajfa-410	81	10	as	as	ADP
ajfa-410	81	11	the	the	DET
ajfa-410	81	12	primary	primary	ADJ
ajfa-410	81	13	generic	generic	ADJ
ajfa-410	81	14	skills	skill	NOUN
ajfa-410	81	15	,	,	PUNCT
ajfa-410	81	16	together	together	ADV
ajfa-410	81	17	with	with	ADP
ajfa-410	81	18	technical	technical	ADJ
ajfa-410	81	19	accounting	accounting	NOUN
ajfa-410	81	20	skills	skill	NOUN
ajfa-410	81	21	.	.	PUNCT
ajfa-410	82	1	an	an	DET
ajfa-410	82	2	australian	australian	ADJ
ajfa-410	82	3	study	study	NOUN
ajfa-410	82	4	by	by	ADP
ajfa-410	82	5	jackling	jackle	VERB
ajfa-410	82	6	and	and	CCONJ
ajfa-410	82	7	de	de	X
ajfa-410	82	8	lange	lange	NOUN
ajfa-410	82	9	(	(	PUNCT
ajfa-410	82	10	2009	2009	NUM
ajfa-410	82	11	)	)	PUNCT
ajfa-410	82	12	examined	examine	VERB
ajfa-410	82	13	the	the	DET
ajfa-410	82	14	perception	perception	NOUN
ajfa-410	82	15	of	of	ADP
ajfa-410	82	16	students	student	NOUN
ajfa-410	82	17	and	and	CCONJ
ajfa-410	82	18	employers	employer	NOUN
ajfa-410	82	19	towards	towards	ADP
ajfa-410	82	20	technical	technical	ADJ
ajfa-410	82	21	and	and	CCONJ
ajfa-410	82	22	generic	generic	ADJ
ajfa-410	82	23	skills	skill	NOUN
ajfa-410	82	24	and	and	CCONJ
ajfa-410	82	25	found	find	VERB
ajfa-410	82	26	that	that	SCONJ
ajfa-410	82	27	while	while	SCONJ
ajfa-410	82	28	employers	employer	NOUN
ajfa-410	82	29	viewed	view	VERB
ajfa-410	82	30	technical	technical	ADJ
ajfa-410	82	31	skills	skill	NOUN
ajfa-410	82	32	as	as	ADP
ajfa-410	82	33	the	the	DET
ajfa-410	82	34	primary	primary	ADJ
ajfa-410	82	35	skills	skill	NOUN
ajfa-410	82	36	,	,	PUNCT
ajfa-410	82	37	they	they	PRON
ajfa-410	82	38	also	also	ADV
ajfa-410	82	39	acknowledged	acknowledge	VERB
ajfa-410	82	40	the	the	DET
ajfa-410	82	41	importance	importance	NOUN
ajfa-410	82	42	of	of	ADP
ajfa-410	82	43	a	a	DET
ajfa-410	82	44	board	board	NOUN
ajfa-410	82	45	range	range	NOUN
ajfa-410	82	46	of	of	ADP
ajfa-410	82	47	generic	generic	ADJ
ajfa-410	82	48	skills	skill	NOUN
ajfa-410	82	49	that	that	PRON
ajfa-410	82	50	graduates	graduate	NOUN
ajfa-410	82	51	indicated	indicate	VERB
ajfa-410	82	52	were	be	AUX
ajfa-410	82	53	not	not	PART
ajfa-410	82	54	being	be	AUX
ajfa-410	82	55	adequately	adequately	ADV
ajfa-410	82	56	taught	teach	VERB
ajfa-410	82	57	in	in	ADP
ajfa-410	82	58	their	their	PRON
ajfa-410	82	59	accounting	accounting	NOUN
ajfa-410	82	60	degree	degree	NOUN
ajfa-410	82	61	program	program	NOUN
ajfa-410	82	62	these	these	DET
ajfa-410	82	63	generic	generic	ADJ
ajfa-410	82	64	skills	skill	NOUN
ajfa-410	82	65	were	be	AUX
ajfa-410	82	66	team	team	NOUN
ajfa-410	82	67	skills	skill	NOUN
ajfa-410	82	68	,	,	PUNCT
ajfa-410	82	69	asian	asian	ADJ
ajfa-410	82	70	journal	journal	NOUN
ajfa-410	82	71	of	of	ADP
ajfa-410	82	72	finance	finance	PROPN
ajfa-410	82	73	&	&	CCONJ
ajfa-410	82	74	accounting	accounting	PROPN
ajfa-410	82	75	issn	issn	PROPN
ajfa-410	82	76	1946	1946	NUM
ajfa-410	82	77	-	-	PUNCT
ajfa-410	82	78	052x	052x	NOUN
ajfa-410	82	79	2010	2010	NUM
ajfa-410	82	80	,	,	PUNCT
ajfa-410	82	81	vol	vol	NOUN
ajfa-410	82	82	.	.	PROPN
ajfa-410	82	83	2	2	NUM
ajfa-410	82	84	,	,	PUNCT
ajfa-410	82	85	no	no	INTJ
ajfa-410	82	86	.	.	NOUN
ajfa-410	82	87	1	1	NUM
ajfa-410	82	88	:	:	PUNCT
ajfa-410	82	89	e1	e1	VERB
ajfa-410	82	90	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	82	91	6	6	NUM
ajfa-410	82	92	leadership	leadership	NOUN
ajfa-410	82	93	,	,	PUNCT
ajfa-410	82	94	verbal	verbal	ADJ
ajfa-410	82	95	communication	communication	NOUN
ajfa-410	82	96	and	and	CCONJ
ajfa-410	82	97	interpersonal	interpersonal	ADJ
ajfa-410	82	98	skills	skill	NOUN
ajfa-410	82	99	.	.	PUNCT
ajfa-410	83	1	a	a	DET
ajfa-410	83	2	study	study	NOUN
ajfa-410	83	3	by	by	ADP
ajfa-410	83	4	hassall	hassall	PROPN
ajfa-410	83	5	et	et	PROPN
ajfa-410	83	6	al	al	PROPN
ajfa-410	83	7	.	.	PROPN
ajfa-410	83	8	(	(	PUNCT
ajfa-410	83	9	2005	2005	NUM
ajfa-410	83	10	)	)	PUNCT
ajfa-410	83	11	attempted	attempt	VERB
ajfa-410	83	12	to	to	PART
ajfa-410	83	13	compare	compare	VERB
ajfa-410	83	14	the	the	DET
ajfa-410	83	15	opinions	opinion	NOUN
ajfa-410	83	16	of	of	ADP
ajfa-410	83	17	the	the	DET
ajfa-410	83	18	employers	employer	NOUN
ajfa-410	83	19	of	of	ADP
ajfa-410	83	20	management	management	NOUN
ajfa-410	83	21	accountants	accountant	NOUN
ajfa-410	83	22	in	in	ADP
ajfa-410	83	23	spain	spain	PROPN
ajfa-410	83	24	and	and	CCONJ
ajfa-410	83	25	the	the	DET
ajfa-410	83	26	uk	uk	PROPN
ajfa-410	83	27	to	to	PART
ajfa-410	83	28	determine	determine	VERB
ajfa-410	83	29	vocational	vocational	ADJ
ajfa-410	83	30	skill	skill	NOUN
ajfa-410	83	31	development	development	NOUN
ajfa-410	83	32	priorities	priority	NOUN
ajfa-410	83	33	.	.	PUNCT
ajfa-410	84	1	the	the	DET
ajfa-410	84	2	findings	finding	NOUN
ajfa-410	84	3	reported	report	VERB
ajfa-410	84	4	that	that	SCONJ
ajfa-410	84	5	the	the	DET
ajfa-410	84	6	most	most	ADV
ajfa-410	84	7	important	important	ADJ
ajfa-410	84	8	skills	skill	NOUN
ajfa-410	84	9	for	for	ADP
ajfa-410	84	10	the	the	DET
ajfa-410	84	11	uk	uk	PROPN
ajfa-410	84	12	employers	employer	NOUN
ajfa-410	84	13	were	be	AUX
ajfa-410	84	14	communication	communication	NOUN
ajfa-410	84	15	skills	skill	NOUN
ajfa-410	84	16	(	(	PUNCT
ajfa-410	84	17	oral	oral	ADJ
ajfa-410	84	18	,	,	PUNCT
ajfa-410	84	19	written	write	VERB
ajfa-410	84	20	and	and	CCONJ
ajfa-410	84	21	effective	effective	ADJ
ajfa-410	84	22	listening	listening	NOUN
ajfa-410	84	23	)	)	PUNCT
ajfa-410	84	24	,	,	PUNCT
ajfa-410	84	25	whilst	whilst	SCONJ
ajfa-410	84	26	spanish	spanish	ADJ
ajfa-410	84	27	employers	employer	NOUN
ajfa-410	84	28	rated	rate	VERB
ajfa-410	84	29	the	the	DET
ajfa-410	84	30	commitment	commitment	NOUN
ajfa-410	84	31	to	to	ADP
ajfa-410	84	32	life	life	NOUN
ajfa-410	84	33	-	-	PUNCT
ajfa-410	84	34	long	long	ADV
ajfa-410	84	35	learning	learning	NOUN
ajfa-410	84	36	and	and	CCONJ
ajfa-410	84	37	the	the	DET
ajfa-410	84	38	global	global	ADJ
ajfa-410	84	39	vision	vision	NOUN
ajfa-410	84	40	of	of	ADP
ajfa-410	84	41	the	the	DET
ajfa-410	84	42	organization	organization	NOUN
ajfa-410	84	43	as	as	ADP
ajfa-410	84	44	of	of	ADP
ajfa-410	84	45	the	the	DET
ajfa-410	84	46	most	most	ADJ
ajfa-410	84	47	importance	importance	NOUN
ajfa-410	84	48	.	.	PUNCT
ajfa-410	85	1	problem	problem	NOUN
ajfa-410	85	2	solving	solving	NOUN
ajfa-410	85	3	skills	skill	NOUN
ajfa-410	85	4	were	be	AUX
ajfa-410	85	5	ranked	rank	VERB
ajfa-410	85	6	secondary	secondary	ADJ
ajfa-410	85	7	in	in	ADP
ajfa-410	85	8	the	the	DET
ajfa-410	85	9	range	range	NOUN
ajfa-410	85	10	from	from	ADP
ajfa-410	85	11	fourth	fourth	ADJ
ajfa-410	85	12	to	to	ADP
ajfa-410	85	13	13th	13th	NOUN
ajfa-410	85	14	for	for	ADP
ajfa-410	85	15	spanish	spanish	ADJ
ajfa-410	85	16	employees	employee	NOUN
ajfa-410	85	17	,	,	PUNCT
ajfa-410	85	18	while	while	SCONJ
ajfa-410	85	19	this	this	DET
ajfa-410	85	20	skill	skill	NOUN
ajfa-410	85	21	category	category	NOUN
ajfa-410	85	22	was	be	AUX
ajfa-410	85	23	rated	rate	VERB
ajfa-410	85	24	lower	lower	ADV
ajfa-410	85	25	in	in	ADP
ajfa-410	85	26	the	the	DET
ajfa-410	85	27	range	range	NOUN
ajfa-410	85	28	from	from	ADP
ajfa-410	85	29	ninth	ninth	ADJ
ajfa-410	85	30	to	to	ADP
ajfa-410	85	31	15th	15th	NOUN
ajfa-410	85	32	for	for	ADP
ajfa-410	85	33	uk	uk	PROPN
ajfa-410	85	34	employees	employee	NOUN
ajfa-410	85	35	.	.	PUNCT
ajfa-410	86	1	this	this	DET
ajfa-410	86	2	result	result	NOUN
ajfa-410	86	3	indicates	indicate	VERB
ajfa-410	86	4	the	the	DET
ajfa-410	86	5	difference	difference	NOUN
ajfa-410	86	6	in	in	ADP
ajfa-410	86	7	the	the	DET
ajfa-410	86	8	ranking	ranking	NOUN
ajfa-410	86	9	of	of	ADP
ajfa-410	86	10	perceived	perceive	VERB
ajfa-410	86	11	skill	skill	NOUN
ajfa-410	86	12	importance	importance	NOUN
ajfa-410	86	13	between	between	ADP
ajfa-410	86	14	nationalities	nationality	NOUN
ajfa-410	86	15	.	.	PUNCT
ajfa-410	87	1	in	in	ADP
ajfa-410	87	2	a	a	DET
ajfa-410	87	3	similar	similar	ADJ
ajfa-410	87	4	vein	vein	NOUN
ajfa-410	87	5	,	,	PUNCT
ajfa-410	87	6	lin	lin	PROPN
ajfa-410	87	7	et	et	PROPN
ajfa-410	87	8	al	al	PROPN
ajfa-410	87	9	.	.	PROPN
ajfa-410	88	1	(	(	PUNCT
ajfa-410	88	2	2005	2005	NUM
ajfa-410	88	3	)	)	PUNCT
ajfa-410	88	4	asserts	assert	VERB
ajfa-410	88	5	that	that	SCONJ
ajfa-410	88	6	such	such	ADJ
ajfa-410	88	7	differences	difference	NOUN
ajfa-410	88	8	in	in	ADP
ajfa-410	88	9	perceived	perceive	VERB
ajfa-410	88	10	skill	skill	NOUN
ajfa-410	88	11	importance	importance	NOUN
ajfa-410	88	12	have	have	AUX
ajfa-410	88	13	emerged	emerge	VERB
ajfa-410	88	14	across	across	ADP
ajfa-410	88	15	nationalities	nationality	NOUN
ajfa-410	88	16	and	and	CCONJ
ajfa-410	88	17	cultures	culture	NOUN
ajfa-410	88	18	.	.	PUNCT
ajfa-410	89	1	their	their	PRON
ajfa-410	89	2	study	study	NOUN
ajfa-410	89	3	examined	examine	VERB
ajfa-410	89	4	the	the	DET
ajfa-410	89	5	perceptions	perception	NOUN
ajfa-410	89	6	of	of	ADP
ajfa-410	89	7	accounting	accounting	NOUN
ajfa-410	89	8	students	student	NOUN
ajfa-410	89	9	,	,	PUNCT
ajfa-410	89	10	faculty	faculty	NOUN
ajfa-410	89	11	and	and	CCONJ
ajfa-410	89	12	professionals	professional	NOUN
ajfa-410	89	13	regarding	regard	VERB
ajfa-410	89	14	the	the	DET
ajfa-410	89	15	knowledge	knowledge	NOUN
ajfa-410	89	16	and	and	CCONJ
ajfa-410	89	17	skills	skill	NOUN
ajfa-410	89	18	needed	need	VERB
ajfa-410	89	19	in	in	ADP
ajfa-410	89	20	accounting	accounting	NOUN
ajfa-410	89	21	education	education	NOUN
ajfa-410	89	22	from	from	ADP
ajfa-410	89	23	a	a	DET
ajfa-410	89	24	chinese	chinese	ADJ
ajfa-410	89	25	perspective	perspective	NOUN
ajfa-410	89	26	.	.	PUNCT
ajfa-410	90	1	they	they	PRON
ajfa-410	90	2	found	find	VERB
ajfa-410	90	3	empirical	empirical	ADJ
ajfa-410	90	4	differences	difference	NOUN
ajfa-410	90	5	in	in	ADP
ajfa-410	90	6	the	the	DET
ajfa-410	90	7	perceptions	perception	NOUN
ajfa-410	90	8	of	of	ADP
ajfa-410	90	9	chinese	chinese	ADJ
ajfa-410	90	10	and	and	CCONJ
ajfa-410	90	11	us	we	PRON
ajfa-410	90	12	respondents	respondent	NOUN
ajfa-410	90	13	towards	towards	ADP
ajfa-410	90	14	the	the	DET
ajfa-410	90	15	importance	importance	NOUN
ajfa-410	90	16	of	of	ADP
ajfa-410	90	17	the	the	DET
ajfa-410	90	18	knowledge	knowledge	NOUN
ajfa-410	90	19	and	and	CCONJ
ajfa-410	90	20	skills	skill	NOUN
ajfa-410	90	21	required	require	VERB
ajfa-410	90	22	by	by	ADP
ajfa-410	90	23	accounting	accounting	NOUN
ajfa-410	90	24	professionals	professional	NOUN
ajfa-410	90	25	.	.	PUNCT
ajfa-410	91	1	this	this	DET
ajfa-410	91	2	prior	prior	ADJ
ajfa-410	91	3	study	study	NOUN
ajfa-410	91	4	concluded	conclude	VERB
ajfa-410	91	5	that	that	SCONJ
ajfa-410	91	6	the	the	DET
ajfa-410	91	7	emphasis	emphasis	NOUN
ajfa-410	91	8	of	of	ADP
ajfa-410	91	9	accounting	accounting	NOUN
ajfa-410	91	10	education	education	NOUN
ajfa-410	91	11	in	in	ADP
ajfa-410	91	12	china	china	PROPN
ajfa-410	91	13	was	be	AUX
ajfa-410	91	14	upon	upon	SCONJ
ajfa-410	91	15	knowledge	knowledge	NOUN
ajfa-410	91	16	training	training	NOUN
ajfa-410	91	17	,	,	PUNCT
ajfa-410	91	18	with	with	ADP
ajfa-410	91	19	greater	great	ADJ
ajfa-410	91	20	weight	weight	NOUN
ajfa-410	91	21	given	give	VERB
ajfa-410	91	22	to	to	ADP
ajfa-410	91	23	some	some	DET
ajfa-410	91	24	technical	technical	ADJ
ajfa-410	91	25	accounting	accounting	NOUN
ajfa-410	91	26	knowledge	knowledge	NOUN
ajfa-410	91	27	subjects	subject	NOUN
ajfa-410	91	28	,	,	PUNCT
ajfa-410	91	29	while	while	SCONJ
ajfa-410	91	30	the	the	DET
ajfa-410	91	31	generic	generic	ADJ
ajfa-410	91	32	skill	skill	NOUN
ajfa-410	91	33	components	component	NOUN
ajfa-410	91	34	received	receive	VERB
ajfa-410	91	35	less	less	ADJ
ajfa-410	91	36	attention	attention	NOUN
ajfa-410	91	37	.	.	PUNCT
ajfa-410	92	1	they	they	PRON
ajfa-410	92	2	also	also	ADV
ajfa-410	92	3	interpreted	interpret	VERB
ajfa-410	92	4	that	that	SCONJ
ajfa-410	92	5	such	such	ADJ
ajfa-410	92	6	consequences	consequence	NOUN
ajfa-410	92	7	were	be	AUX
ajfa-410	92	8	derived	derive	VERB
ajfa-410	92	9	from	from	ADP
ajfa-410	92	10	the	the	DET
ajfa-410	92	11	level	level	NOUN
ajfa-410	92	12	of	of	ADP
ajfa-410	92	13	development	development	NOUN
ajfa-410	92	14	in	in	ADP
ajfa-410	92	15	economics	economic	NOUN
ajfa-410	92	16	and	and	CCONJ
ajfa-410	92	17	technology	technology	NOUN
ajfa-410	92	18	and	and	CCONJ
ajfa-410	92	19	social	social	ADJ
ajfa-410	92	20	/	/	SYM
ajfa-410	92	21	cultural	cultural	ADJ
ajfa-410	92	22	influences	influence	NOUN
ajfa-410	92	23	.	.	PUNCT
ajfa-410	93	1	compared	compare	VERB
ajfa-410	93	2	with	with	ADP
ajfa-410	93	3	these	these	DET
ajfa-410	93	4	previous	previous	ADJ
ajfa-410	93	5	studies	study	NOUN
ajfa-410	93	6	,	,	PUNCT
ajfa-410	93	7	no	no	DET
ajfa-410	93	8	studies	study	NOUN
ajfa-410	93	9	have	have	AUX
ajfa-410	93	10	been	be	AUX
ajfa-410	93	11	undertaken	undertake	VERB
ajfa-410	93	12	to	to	PART
ajfa-410	93	13	compare	compare	VERB
ajfa-410	93	14	the	the	DET
ajfa-410	93	15	profiles	profile	NOUN
ajfa-410	93	16	of	of	ADP
ajfa-410	93	17	perceived	perceive	VERB
ajfa-410	93	18	importance	importance	NOUN
ajfa-410	93	19	for	for	ADP
ajfa-410	93	20	generic	generic	ADJ
ajfa-410	93	21	skills	skill	NOUN
ajfa-410	93	22	between	between	ADP
ajfa-410	93	23	japanese	japanese	ADJ
ajfa-410	93	24	and	and	CCONJ
ajfa-410	93	25	people	people	NOUN
ajfa-410	93	26	from	from	ADP
ajfa-410	93	27	other	other	ADJ
ajfa-410	93	28	countries	country	NOUN
ajfa-410	93	29	.	.	PUNCT
ajfa-410	94	1	since	since	SCONJ
ajfa-410	94	2	accounting	account	VERB
ajfa-410	94	3	education	education	NOUN
ajfa-410	94	4	in	in	ADP
ajfa-410	94	5	japan	japan	PROPN
ajfa-410	94	6	reflects	reflect	VERB
ajfa-410	94	7	different	different	ADJ
ajfa-410	94	8	social	social	ADJ
ajfa-410	94	9	/	/	SYM
ajfa-410	94	10	cultural	cultural	ADJ
ajfa-410	94	11	influences	influence	NOUN
ajfa-410	94	12	from	from	ADP
ajfa-410	94	13	other	other	ADJ
ajfa-410	94	14	countries	country	NOUN
ajfa-410	94	15	(	(	PUNCT
ajfa-410	94	16	aggestam	aggestam	NOUN
ajfa-410	94	17	-	-	PUNCT
ajfa-410	94	18	pontoppidan	pontoppidan	ADJ
ajfa-410	94	19	,	,	PUNCT
ajfa-410	94	20	2009	2009	NUM
ajfa-410	94	21	)	)	PUNCT
ajfa-410	94	22	,	,	PUNCT
ajfa-410	94	23	it	it	PRON
ajfa-410	94	24	can	can	AUX
ajfa-410	94	25	be	be	AUX
ajfa-410	94	26	assumed	assume	VERB
ajfa-410	94	27	that	that	SCONJ
ajfa-410	94	28	there	there	PRON
ajfa-410	94	29	will	will	AUX
ajfa-410	94	30	be	be	AUX
ajfa-410	94	31	different	different	ADJ
ajfa-410	94	32	profiles	profile	NOUN
ajfa-410	94	33	of	of	ADP
ajfa-410	94	34	perceived	perceive	VERB
ajfa-410	94	35	importance	importance	NOUN
ajfa-410	94	36	in	in	ADP
ajfa-410	94	37	generic	generic	ADJ
ajfa-410	94	38	skills	skill	NOUN
ajfa-410	94	39	among	among	ADP
ajfa-410	94	40	japanese	japanese	ADJ
ajfa-410	94	41	faculty	faculty	NOUN
ajfa-410	94	42	and	and	CCONJ
ajfa-410	94	43	practitioners	practitioner	NOUN
ajfa-410	94	44	compared	compare	VERB
ajfa-410	94	45	with	with	ADP
ajfa-410	94	46	their	their	PRON
ajfa-410	94	47	counterparts	counterpart	NOUN
ajfa-410	94	48	in	in	ADP
ajfa-410	94	49	other	other	ADJ
ajfa-410	94	50	countries	country	NOUN
ajfa-410	94	51	.	.	PUNCT
ajfa-410	95	1	in	in	ADP
ajfa-410	95	2	particular	particular	ADJ
ajfa-410	95	3	,	,	PUNCT
ajfa-410	95	4	it	it	PRON
ajfa-410	95	5	is	be	AUX
ajfa-410	95	6	important	important	ADJ
ajfa-410	95	7	to	to	PART
ajfa-410	95	8	clarify	clarify	VERB
ajfa-410	95	9	the	the	DET
ajfa-410	95	10	impact	impact	NOUN
ajfa-410	95	11	of	of	ADP
ajfa-410	95	12	the	the	DET
ajfa-410	95	13	latest	late	ADJ
ajfa-410	95	14	reform	reform	NOUN
ajfa-410	95	15	to	to	ADP
ajfa-410	95	16	the	the	DET
ajfa-410	95	17	cpa	cpa	NOUN
ajfa-410	95	18	examination	examination	NOUN
ajfa-410	95	19	in	in	ADP
ajfa-410	95	20	japan	japan	PROPN
ajfa-410	95	21	.	.	PUNCT
ajfa-410	96	1	as	as	SCONJ
ajfa-410	96	2	stated	state	VERB
ajfa-410	96	3	above	above	ADV
ajfa-410	96	4	,	,	PUNCT
ajfa-410	96	5	the	the	DET
ajfa-410	96	6	cpa	cpa	PROPN
ajfa-410	96	7	law	law	NOUN
ajfa-410	96	8	amendment	amendment	NOUN
ajfa-410	96	9	of	of	ADP
ajfa-410	96	10	2003	2003	NUM
ajfa-410	96	11	emphasizes	emphasize	VERB
ajfa-410	96	12	the	the	DET
ajfa-410	96	13	importance	importance	NOUN
ajfa-410	96	14	of	of	ADP
ajfa-410	96	15	thinking	thinking	NOUN
ajfa-410	96	16	skills	skill	NOUN
ajfa-410	96	17	and	and	CCONJ
ajfa-410	96	18	judgment	judgment	NOUN
ajfa-410	96	19	skills	skill	NOUN
ajfa-410	96	20	rather	rather	ADV
ajfa-410	96	21	than	than	ADP
ajfa-410	96	22	various	various	ADJ
ajfa-410	96	23	types	type	NOUN
ajfa-410	96	24	of	of	ADP
ajfa-410	96	25	other	other	ADJ
ajfa-410	96	26	generic	generic	ADJ
ajfa-410	96	27	skills	skill	NOUN
ajfa-410	96	28	.	.	PUNCT
ajfa-410	97	1	thus	thus	ADV
ajfa-410	97	2	,	,	PUNCT
ajfa-410	97	3	our	our	PRON
ajfa-410	97	4	research	research	NOUN
ajfa-410	97	5	interest	interest	NOUN
ajfa-410	97	6	in	in	ADP
ajfa-410	97	7	this	this	DET
ajfa-410	97	8	context	context	NOUN
ajfa-410	97	9	is	be	AUX
ajfa-410	97	10	whether	whether	SCONJ
ajfa-410	97	11	this	this	DET
ajfa-410	97	12	amendment	amendment	NOUN
ajfa-410	97	13	has	have	AUX
ajfa-410	97	14	affected	affect	VERB
ajfa-410	97	15	these	these	DET
ajfa-410	97	16	actual	actual	ADJ
ajfa-410	97	17	perceptions	perception	NOUN
ajfa-410	97	18	of	of	ADP
ajfa-410	97	19	generic	generic	ADJ
ajfa-410	97	20	skills	skill	NOUN
ajfa-410	97	21	among	among	ADP
ajfa-410	97	22	accounting	accounting	NOUN
ajfa-410	97	23	faculty	faculty	NOUN
ajfa-410	97	24	and	and	CCONJ
ajfa-410	97	25	practitioners	practitioner	NOUN
ajfa-410	97	26	.	.	PUNCT
ajfa-410	98	1	rq2	rq2	NOUN
ajfa-410	98	2	:	:	PUNCT
ajfa-410	98	3	are	be	AUX
ajfa-410	98	4	thinking	think	VERB
ajfa-410	98	5	skills	skill	NOUN
ajfa-410	98	6	and	and	CCONJ
ajfa-410	98	7	judgment	judgment	NOUN
ajfa-410	98	8	skills	skill	NOUN
ajfa-410	98	9	regarded	regard	VERB
ajfa-410	98	10	as	as	ADP
ajfa-410	98	11	more	more	ADV
ajfa-410	98	12	important	important	ADJ
ajfa-410	98	13	than	than	ADP
ajfa-410	98	14	other	other	ADJ
ajfa-410	98	15	generic	generic	ADJ
ajfa-410	98	16	skills	skill	NOUN
ajfa-410	98	17	among	among	ADP
ajfa-410	98	18	japanese	japanese	ADJ
ajfa-410	98	19	accounting	accounting	NOUN
ajfa-410	98	20	faculty	faculty	NOUN
ajfa-410	98	21	and	and	CCONJ
ajfa-410	98	22	practitioners	practitioner	NOUN
ajfa-410	98	23	?	?	PUNCT
ajfa-410	99	1	furthermore	furthermore	ADV
ajfa-410	99	2	,	,	PUNCT
ajfa-410	99	3	compared	compare	VERB
ajfa-410	99	4	with	with	ADP
ajfa-410	99	5	previous	previous	ADJ
ajfa-410	99	6	studies	study	NOUN
ajfa-410	99	7	overseas	overseas	ADV
ajfa-410	99	8	(	(	PUNCT
ajfa-410	99	9	e.g.	e.g.	ADV
ajfa-410	99	10	jackling	jackle	VERB
ajfa-410	99	11	and	and	CCONJ
ajfa-410	99	12	de	de	ADP
ajfa-410	99	13	lange	lange	NOUN
ajfa-410	99	14	,	,	PUNCT
ajfa-410	99	15	2009	2009	NUM
ajfa-410	99	16	;	;	PUNCT
ajfa-410	99	17	carr	carr	PROPN
ajfa-410	99	18	et	et	PROPN
ajfa-410	99	19	al	al	PROPN
ajfa-410	99	20	.	.	PROPN
ajfa-410	99	21	,	,	PUNCT
ajfa-410	99	22	2006	2006	NUM
ajfa-410	99	23	;	;	PUNCT
ajfa-410	99	24	hassall	hassall	PROPN
ajfa-410	99	25	et	et	PROPN
ajfa-410	99	26	al	al	PROPN
ajfa-410	99	27	.	.	PROPN
ajfa-410	99	28	,	,	PUNCT
ajfa-410	99	29	2005	2005	NUM
ajfa-410	99	30	)	)	PUNCT
ajfa-410	99	31	,	,	PUNCT
ajfa-410	99	32	no	no	DET
ajfa-410	99	33	emphasis	emphasis	NOUN
ajfa-410	99	34	has	have	AUX
ajfa-410	99	35	been	be	AUX
ajfa-410	99	36	placed	place	VERB
ajfa-410	99	37	on	on	ADP
ajfa-410	99	38	the	the	DET
ajfa-410	99	39	cpa	cpa	PROPN
ajfa-410	99	40	law	law	NOUN
ajfa-410	99	41	amendment	amendment	NOUN
ajfa-410	99	42	of	of	ADP
ajfa-410	99	43	2003	2003	NUM
ajfa-410	99	44	in	in	ADP
ajfa-410	99	45	terms	term	NOUN
ajfa-410	99	46	of	of	ADP
ajfa-410	99	47	communication	communication	NOUN
ajfa-410	99	48	and	and	CCONJ
ajfa-410	99	49	interpersonal	interpersonal	ADJ
ajfa-410	99	50	skills	skill	NOUN
ajfa-410	99	51	.	.	PUNCT
ajfa-410	100	1	to	to	PART
ajfa-410	100	2	explore	explore	VERB
ajfa-410	100	3	this	this	DET
ajfa-410	100	4	research	research	NOUN
ajfa-410	100	5	interest	interest	NOUN
ajfa-410	100	6	,	,	PUNCT
ajfa-410	100	7	the	the	DET
ajfa-410	100	8	following	follow	VERB
ajfa-410	100	9	research	research	NOUN
ajfa-410	100	10	question	question	NOUN
ajfa-410	100	11	is	be	AUX
ajfa-410	100	12	also	also	ADV
ajfa-410	100	13	developed	develop	VERB
ajfa-410	100	14	.	.	PUNCT
ajfa-410	101	1	rq3	rq3	NOUN
ajfa-410	101	2	:	:	PUNCT
ajfa-410	101	3	are	be	AUX
ajfa-410	101	4	communication	communication	NOUN
ajfa-410	101	5	and	and	CCONJ
ajfa-410	101	6	interpersonal	interpersonal	ADJ
ajfa-410	101	7	skills	skill	NOUN
ajfa-410	101	8	regarded	regard	VERB
ajfa-410	101	9	as	as	ADP
ajfa-410	101	10	less	less	ADV
ajfa-410	101	11	important	important	ADJ
ajfa-410	101	12	than	than	ADP
ajfa-410	101	13	other	other	ADJ
ajfa-410	101	14	generic	generic	ADJ
ajfa-410	101	15	skills	skill	NOUN
ajfa-410	101	16	among	among	ADP
ajfa-410	101	17	japanese	japanese	ADJ
ajfa-410	101	18	accounting	accounting	NOUN
ajfa-410	101	19	faculty	faculty	NOUN
ajfa-410	101	20	and	and	CCONJ
ajfa-410	101	21	practitioners	practitioner	NOUN
ajfa-410	101	22	?	?	PUNCT
ajfa-410	102	1	asian	asian	ADJ
ajfa-410	102	2	journal	journal	NOUN
ajfa-410	102	3	of	of	ADP
ajfa-410	102	4	finance	finance	PROPN
ajfa-410	102	5	&	&	CCONJ
ajfa-410	102	6	accounting	accounting	PROPN
ajfa-410	102	7	issn	issn	PROPN
ajfa-410	102	8	1946	1946	NUM
ajfa-410	102	9	-	-	PUNCT
ajfa-410	102	10	052x	052x	NOUN
ajfa-410	102	11	2010	2010	NUM
ajfa-410	102	12	,	,	PUNCT
ajfa-410	102	13	vol	vol	NOUN
ajfa-410	102	14	.	.	PROPN
ajfa-410	102	15	2	2	NUM
ajfa-410	102	16	,	,	PUNCT
ajfa-410	102	17	no	no	INTJ
ajfa-410	102	18	.	.	NOUN
ajfa-410	102	19	1	1	NUM
ajfa-410	102	20	:	:	PUNCT
ajfa-410	102	21	e1	e1	VERB
ajfa-410	102	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	102	23	7	7	NUM
ajfa-410	102	24	research	research	NOUN
ajfa-410	102	25	methodology	methodology	NOUN
ajfa-410	102	26	data	datum	NOUN
ajfa-410	102	27	collection	collection	NOUN
ajfa-410	102	28	data	datum	NOUN
ajfa-410	102	29	for	for	ADP
ajfa-410	102	30	this	this	DET
ajfa-410	102	31	study	study	NOUN
ajfa-410	102	32	was	be	AUX
ajfa-410	102	33	collected	collect	VERB
ajfa-410	102	34	from	from	ADP
ajfa-410	102	35	japanese	japanese	ADJ
ajfa-410	102	36	accounting	accounting	NOUN
ajfa-410	102	37	faculty	faculty	NOUN
ajfa-410	102	38	and	and	CCONJ
ajfa-410	102	39	practitioners	practitioner	NOUN
ajfa-410	102	40	to	to	PART
ajfa-410	102	41	address	address	VERB
ajfa-410	102	42	the	the	DET
ajfa-410	102	43	research	research	NOUN
ajfa-410	102	44	questions	question	NOUN
ajfa-410	102	45	of	of	ADP
ajfa-410	102	46	rq1	rq1	NOUN
ajfa-410	102	47	,	,	PUNCT
ajfa-410	102	48	rq2	rq2	NOUN
ajfa-410	102	49	and	and	CCONJ
ajfa-410	102	50	rq3	rq3	NOUN
ajfa-410	102	51	.	.	PUNCT
ajfa-410	103	1	for	for	ADP
ajfa-410	103	2	this	this	DET
ajfa-410	103	3	purpose	purpose	NOUN
ajfa-410	103	4	,	,	PUNCT
ajfa-410	103	5	the	the	DET
ajfa-410	103	6	authors	author	NOUN
ajfa-410	103	7	posted	post	VERB
ajfa-410	103	8	hard	hard	ADJ
ajfa-410	103	9	copies	copy	NOUN
ajfa-410	103	10	of	of	ADP
ajfa-410	103	11	a	a	DET
ajfa-410	103	12	questionnaire	questionnaire	NOUN
ajfa-410	103	13	in	in	ADP
ajfa-410	103	14	july	july	PROPN
ajfa-410	103	15	2007	2007	NUM
ajfa-410	103	16	to	to	ADP
ajfa-410	103	17	all	all	DET
ajfa-410	103	18	members	member	NOUN
ajfa-410	103	19	of	of	ADP
ajfa-410	103	20	the	the	DET
ajfa-410	103	21	japanese	japanese	ADJ
ajfa-410	103	22	association	association	PROPN
ajfa-410	103	23	for	for	ADP
ajfa-410	103	24	international	international	ADJ
ajfa-410	103	25	accounting	accounting	NOUN
ajfa-410	103	26	studies	study	NOUN
ajfa-410	103	27	(	(	PUNCT
ajfa-410	103	28	jaias	jaias	PROPN
ajfa-410	103	29	)	)	PUNCT
ajfa-410	103	30	.	.	PUNCT
ajfa-410	104	1	the	the	DET
ajfa-410	104	2	jaisa	jaisa	NOUN
ajfa-410	104	3	members	member	NOUN
ajfa-410	104	4	include	include	VERB
ajfa-410	104	5	not	not	PART
ajfa-410	104	6	only	only	ADV
ajfa-410	104	7	academics	academic	NOUN
ajfa-410	104	8	in	in	ADP
ajfa-410	104	9	accounting	account	VERB
ajfa-410	104	10	related	relate	VERB
ajfa-410	104	11	subjects	subject	NOUN
ajfa-410	104	12	,	,	PUNCT
ajfa-410	104	13	especially	especially	ADV
ajfa-410	104	14	bookkeeping	bookkeeping	NOUN
ajfa-410	104	15	and	and	CCONJ
ajfa-410	104	16	financial	financial	ADJ
ajfa-410	104	17	reporting	reporting	NOUN
ajfa-410	104	18	,	,	PUNCT
ajfa-410	104	19	but	but	CCONJ
ajfa-410	104	20	also	also	ADV
ajfa-410	104	21	accounting	accounting	NOUN
ajfa-410	104	22	practitioners	practitioner	NOUN
ajfa-410	104	23	,	,	PUNCT
ajfa-410	104	24	such	such	ADJ
ajfa-410	104	25	as	as	ADP
ajfa-410	104	26	certified	certified	ADJ
ajfa-410	104	27	public	public	ADJ
ajfa-410	104	28	accountants	accountant	NOUN
ajfa-410	104	29	and	and	CCONJ
ajfa-410	104	30	corporate	corporate	ADJ
ajfa-410	104	31	auditors	auditor	NOUN
ajfa-410	104	32	.	.	PUNCT
ajfa-410	105	1	of	of	ADP
ajfa-410	105	2	the	the	DET
ajfa-410	105	3	546	546	NUM
ajfa-410	105	4	questionnaires	questionnaire	NOUN
ajfa-410	105	5	initially	initially	ADV
ajfa-410	105	6	disseminated	disseminate	VERB
ajfa-410	105	7	,	,	PUNCT
ajfa-410	105	8	133	133	NUM
ajfa-410	105	9	responses	response	NOUN
ajfa-410	105	10	were	be	AUX
ajfa-410	105	11	received	receive	VERB
ajfa-410	105	12	with	with	ADP
ajfa-410	105	13	6	6	NUM
ajfa-410	105	14	responses	response	NOUN
ajfa-410	105	15	eliminated	eliminate	VERB
ajfa-410	105	16	due	due	ADP
ajfa-410	105	17	to	to	ADP
ajfa-410	105	18	incompletion	incompletion	NOUN
ajfa-410	105	19	of	of	ADP
ajfa-410	105	20	the	the	DET
ajfa-410	105	21	questionnaire	questionnaire	NOUN
ajfa-410	105	22	.	.	PUNCT
ajfa-410	106	1	as	as	ADP
ajfa-410	106	2	a	a	DET
ajfa-410	106	3	result	result	NOUN
ajfa-410	106	4	,	,	PUNCT
ajfa-410	106	5	the	the	DET
ajfa-410	106	6	effective	effective	ADJ
ajfa-410	106	7	response	response	NOUN
ajfa-410	106	8	of	of	ADP
ajfa-410	106	9	the	the	DET
ajfa-410	106	10	data	datum	NOUN
ajfa-410	106	11	used	use	VERB
ajfa-410	106	12	in	in	ADP
ajfa-410	106	13	this	this	DET
ajfa-410	106	14	research	research	NOUN
ajfa-410	106	15	analysis	analysis	NOUN
ajfa-410	106	16	consists	consist	VERB
ajfa-410	106	17	of	of	ADP
ajfa-410	106	18	127	127	NUM
ajfa-410	106	19	responses	response	NOUN
ajfa-410	106	20	(	(	PUNCT
ajfa-410	106	21	an	an	DET
ajfa-410	106	22	effective	effective	ADJ
ajfa-410	106	23	response	response	NOUN
ajfa-410	106	24	rate	rate	NOUN
ajfa-410	106	25	of	of	ADP
ajfa-410	106	26	24.3	24.3	NUM
ajfa-410	106	27	%	%	NOUN
ajfa-410	106	28	)	)	PUNCT
ajfa-410	106	29	.	.	PUNCT
ajfa-410	107	1	this	this	DET
ajfa-410	107	2	study	study	NOUN
ajfa-410	107	3	divided	divide	VERB
ajfa-410	107	4	the	the	DET
ajfa-410	107	5	samples	sample	NOUN
ajfa-410	107	6	into	into	ADP
ajfa-410	107	7	three	three	NUM
ajfa-410	107	8	groups	group	NOUN
ajfa-410	107	9	in	in	ADP
ajfa-410	107	10	relation	relation	NOUN
ajfa-410	107	11	to	to	ADP
ajfa-410	107	12	the	the	DET
ajfa-410	107	13	respondents‟	respondents‟	ADJ
ajfa-410	107	14	career	career	NOUN
ajfa-410	107	15	status	status	NOUN
ajfa-410	107	16	:	:	PUNCT
ajfa-410	107	17	accounting	accounting	NOUN
ajfa-410	107	18	faculty	faculty	NOUN
ajfa-410	107	19	who	who	PRON
ajfa-410	107	20	have	have	AUX
ajfa-410	107	21	researched	research	VERB
ajfa-410	107	22	and	and	CCONJ
ajfa-410	107	23	taught	teach	VERB
ajfa-410	107	24	at	at	ADP
ajfa-410	107	25	tertiary	tertiary	ADJ
ajfa-410	107	26	schools	school	NOUN
ajfa-410	107	27	(	(	PUNCT
ajfa-410	107	28	faculty	faculty	NOUN
ajfa-410	107	29	group	group	NOUN
ajfa-410	107	30	)	)	PUNCT
ajfa-410	107	31	;	;	PUNCT
ajfa-410	107	32	accounting	account	VERB
ajfa-410	107	33	faculty	faculty	NOUN
ajfa-410	107	34	who	who	PRON
ajfa-410	107	35	work	work	VERB
ajfa-410	107	36	as	as	ADP
ajfa-410	107	37	faculty	faculty	NOUN
ajfa-410	107	38	members	member	NOUN
ajfa-410	107	39	and	and	CCONJ
ajfa-410	107	40	also	also	ADV
ajfa-410	107	41	have	have	VERB
ajfa-410	107	42	previous	previous	ADJ
ajfa-410	107	43	or	or	CCONJ
ajfa-410	107	44	current	current	ADJ
ajfa-410	107	45	experience	experience	NOUN
ajfa-410	107	46	as	as	ADP
ajfa-410	107	47	practitioners	practitioner	NOUN
ajfa-410	107	48	(	(	PUNCT
ajfa-410	107	49	faculty	faculty	NOUN
ajfa-410	107	50	with	with	ADP
ajfa-410	107	51	practical	practical	ADJ
ajfa-410	107	52	experience	experience	NOUN
ajfa-410	107	53	group	group	NOUN
ajfa-410	107	54	)	)	PUNCT
ajfa-410	107	55	;	;	PUNCT
ajfa-410	107	56	and	and	CCONJ
ajfa-410	107	57	accounting	accounting	NOUN
ajfa-410	107	58	practitioners	practitioner	NOUN
ajfa-410	107	59	who	who	PRON
ajfa-410	107	60	currently	currently	ADV
ajfa-410	107	61	work	work	VERB
ajfa-410	107	62	in	in	ADP
ajfa-410	107	63	business	business	NOUN
ajfa-410	107	64	(	(	PUNCT
ajfa-410	107	65	practitioners	practitioner	NOUN
ajfa-410	107	66	group	group	NOUN
ajfa-410	107	67	)	)	PUNCT
ajfa-410	107	68	.	.	PUNCT
ajfa-410	108	1	descriptive	descriptive	ADJ
ajfa-410	108	2	information	information	NOUN
ajfa-410	108	3	is	be	AUX
ajfa-410	108	4	shown	show	VERB
ajfa-410	108	5	in	in	ADP
ajfa-410	108	6	table	table	NOUN
ajfa-410	108	7	1	1	NUM
ajfa-410	108	8	.	.	PUNCT
ajfa-410	109	1	the	the	DET
ajfa-410	109	2	preliminary	preliminary	ADJ
ajfa-410	109	3	analysis	analysis	NOUN
ajfa-410	109	4	was	be	AUX
ajfa-410	109	5	initially	initially	ADV
ajfa-410	109	6	implemented	implement	VERB
ajfa-410	109	7	to	to	PART
ajfa-410	109	8	examine	examine	VERB
ajfa-410	109	9	the	the	DET
ajfa-410	109	10	influence	influence	NOUN
ajfa-410	109	11	of	of	ADP
ajfa-410	109	12	demographic	demographic	ADJ
ajfa-410	109	13	factors	factor	NOUN
ajfa-410	109	14	via	via	ADP
ajfa-410	109	15	chi	chi	ADJ
ajfa-410	109	16	-	-	PUNCT
ajfa-410	109	17	square	square	ADJ
ajfa-410	109	18	tests	test	NOUN
ajfa-410	109	19	.	.	PUNCT
ajfa-410	110	1	in	in	ADP
ajfa-410	110	2	this	this	DET
ajfa-410	110	3	analysis	analysis	NOUN
ajfa-410	110	4	,	,	PUNCT
ajfa-410	110	5	the	the	DET
ajfa-410	110	6	distribution	distribution	NOUN
ajfa-410	110	7	of	of	ADP
ajfa-410	110	8	respondents‟	respondents‟	ADJ
ajfa-410	110	9	ages	age	NOUN
ajfa-410	110	10	,	,	PUNCT
ajfa-410	110	11	gender	gender	NOUN
ajfa-410	110	12	and	and	CCONJ
ajfa-410	110	13	specific	specific	ADJ
ajfa-410	110	14	research	research	NOUN
ajfa-410	110	15	areas	area	NOUN
ajfa-410	110	16	were	be	AUX
ajfa-410	110	17	analyzed	analyze	VERB
ajfa-410	110	18	across	across	ADP
ajfa-410	110	19	the	the	DET
ajfa-410	110	20	groups	group	NOUN
ajfa-410	110	21	.	.	PUNCT
ajfa-410	111	1	specific	specific	ADJ
ajfa-410	111	2	research	research	NOUN
ajfa-410	111	3	areas	area	NOUN
ajfa-410	111	4	were	be	AUX
ajfa-410	111	5	examined	examine	VERB
ajfa-410	111	6	only	only	ADV
ajfa-410	111	7	for	for	ADP
ajfa-410	111	8	the	the	DET
ajfa-410	111	9	faculty	faculty	NOUN
ajfa-410	111	10	and	and	CCONJ
ajfa-410	111	11	faculty	faculty	NOUN
ajfa-410	111	12	with	with	ADP
ajfa-410	111	13	practical	practical	ADJ
ajfa-410	111	14	experience	experience	NOUN
ajfa-410	111	15	groups	group	NOUN
ajfa-410	111	16	.	.	PUNCT
ajfa-410	112	1	as	as	ADP
ajfa-410	112	2	a	a	DET
ajfa-410	112	3	result	result	NOUN
ajfa-410	112	4	,	,	PUNCT
ajfa-410	112	5	a	a	DET
ajfa-410	112	6	significant	significant	ADJ
ajfa-410	112	7	unequal	unequal	ADJ
ajfa-410	112	8	distribution	distribution	NOUN
ajfa-410	112	9	was	be	AUX
ajfa-410	112	10	found	find	VERB
ajfa-410	112	11	for	for	ADP
ajfa-410	112	12	age	age	NOUN
ajfa-410	112	13	within	within	ADP
ajfa-410	112	14	the	the	DET
ajfa-410	112	15	three	three	NUM
ajfa-410	112	16	groups	group	NOUN
ajfa-410	112	17	,	,	PUNCT
ajfa-410	112	18	which	which	PRON
ajfa-410	112	19	left	leave	VERB
ajfa-410	112	20	open	open	ADJ
ajfa-410	112	21	a	a	DET
ajfa-410	112	22	question	question	NOUN
ajfa-410	112	23	of	of	ADP
ajfa-410	112	24	homogeneity	homogeneity	NOUN
ajfa-410	112	25	among	among	ADP
ajfa-410	112	26	the	the	DET
ajfa-410	112	27	three	three	NUM
ajfa-410	112	28	participant	participant	ADJ
ajfa-410	112	29	groups	group	NOUN
ajfa-410	112	30	.	.	PUNCT
ajfa-410	113	1	hence	hence	ADV
ajfa-410	113	2	,	,	PUNCT
ajfa-410	113	3	the	the	DET
ajfa-410	113	4	impact	impact	NOUN
ajfa-410	113	5	of	of	ADP
ajfa-410	113	6	age	age	NOUN
ajfa-410	113	7	should	should	AUX
ajfa-410	113	8	be	be	AUX
ajfa-410	113	9	taken	take	VERB
ajfa-410	113	10	into	into	ADP
ajfa-410	113	11	consideration	consideration	NOUN
ajfa-410	113	12	by	by	ADP
ajfa-410	113	13	incorporating	incorporate	VERB
ajfa-410	113	14	this	this	DET
ajfa-410	113	15	attribute	attribute	NOUN
ajfa-410	113	16	into	into	ADP
ajfa-410	113	17	the	the	DET
ajfa-410	113	18	analysis	analysis	NOUN
ajfa-410	113	19	model	model	NOUN
ajfa-410	113	20	.	.	PUNCT
ajfa-410	114	1	asian	asian	ADJ
ajfa-410	114	2	journal	journal	PROPN
ajfa-410	114	3	of	of	ADP
ajfa-410	114	4	finance	finance	PROPN
ajfa-410	114	5	&	&	CCONJ
ajfa-410	114	6	accounting	accounting	PROPN
ajfa-410	114	7	issn	issn	PROPN
ajfa-410	114	8	1946	1946	NUM
ajfa-410	114	9	-	-	PUNCT
ajfa-410	114	10	052x	052x	NOUN
ajfa-410	114	11	2010	2010	NUM
ajfa-410	114	12	,	,	PUNCT
ajfa-410	114	13	vol	vol	NOUN
ajfa-410	114	14	.	.	PROPN
ajfa-410	114	15	2	2	NUM
ajfa-410	114	16	,	,	PUNCT
ajfa-410	114	17	no	no	INTJ
ajfa-410	114	18	.	.	NOUN
ajfa-410	114	19	1	1	NUM
ajfa-410	114	20	:	:	PUNCT
ajfa-410	114	21	e1	e1	VERB
ajfa-410	114	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	114	23	8	8	NUM
ajfa-410	114	24	table	table	NOUN
ajfa-410	114	25	1	1	NUM
ajfa-410	114	26	:	:	PUNCT
ajfa-410	114	27	descriptive	descriptive	ADJ
ajfa-410	114	28	information	information	NOUN
ajfa-410	114	29	faculty	faculty	NOUN
ajfa-410	114	30	(	(	PUNCT
ajfa-410	114	31	81	81	NUM
ajfa-410	114	32	)	)	PUNCT
ajfa-410	114	33	faculty	faculty	NOUN
ajfa-410	114	34	with	with	ADP
ajfa-410	114	35	practical	practical	ADJ
ajfa-410	114	36	experience	experience	NOUN
ajfa-410	114	37	(	(	PUNCT
ajfa-410	114	38	26	26	NUM
ajfa-410	114	39	)	)	PUNCT
ajfa-410	114	40	practitioners	practitioner	NOUN
ajfa-410	114	41	(	(	PUNCT
ajfa-410	114	42	20	20	NUM
ajfa-410	114	43	)	)	PUNCT
ajfa-410	114	44	total	total	NOUN
ajfa-410	114	45	(	(	PUNCT
ajfa-410	114	46	127	127	NUM
ajfa-410	114	47	)	)	PUNCT
ajfa-410	114	48	chi	chi	ADJ
ajfa-410	114	49	-	-	PUNCT
ajfa-410	114	50	square	square	NOUN
ajfa-410	114	51	χ2	χ2	PROPN
ajfa-410	114	52	(	(	PUNCT
ajfa-410	114	53	sig	sig	NOUN
ajfa-410	114	54	.	.	PUNCT
ajfa-410	114	55	)	)	PUNCT
ajfa-410	115	1	age	age	NOUN
ajfa-410	115	2	less	less	ADJ
ajfa-410	115	3	than	than	ADP
ajfa-410	115	4	40	40	NUM
ajfa-410	115	5	33	33	NUM
ajfa-410	115	6	(	(	PUNCT
ajfa-410	115	7	40.7	40.7	NUM
ajfa-410	115	8	%	%	NOUN
ajfa-410	115	9	)	)	PUNCT
ajfa-410	115	10	1	1	NUM
ajfa-410	115	11	(	(	PUNCT
ajfa-410	115	12	3.8	3.8	NUM
ajfa-410	115	13	%	%	NOUN
ajfa-410	115	14	)	)	PUNCT
ajfa-410	115	15	6	6	NUM
ajfa-410	115	16	(	(	PUNCT
ajfa-410	115	17	30.0	30.0	NUM
ajfa-410	115	18	%	%	NOUN
ajfa-410	115	19	)	)	PUNCT
ajfa-410	115	20	40	40	NUM
ajfa-410	115	21	(	(	PUNCT
ajfa-410	115	22	31.5	31.5	NUM
ajfa-410	115	23	%	%	NOUN
ajfa-410	115	24	)	)	PUNCT
ajfa-410	115	25	19.626	19.626	NUM
ajfa-410	115	26	(	(	PUNCT
ajfa-410	115	27	.001	.001	NUM
ajfa-410	115	28	)	)	PUNCT
ajfa-410	115	29	*	*	PUNCT
ajfa-410	116	1	*	*	PUNCT
ajfa-410	116	2	*	*	PUNCT
ajfa-410	116	3	40	40	NUM
ajfa-410	116	4	to	to	PART
ajfa-410	116	5	59	59	NUM
ajfa-410	116	6	33	33	NUM
ajfa-410	116	7	(	(	PUNCT
ajfa-410	116	8	40.7	40.7	NUM
ajfa-410	116	9	%	%	NOUN
ajfa-410	116	10	)	)	PUNCT
ajfa-410	116	11	15	15	NUM
ajfa-410	116	12	(	(	PUNCT
ajfa-410	116	13	57.7	57.7	NUM
ajfa-410	116	14	%	%	NOUN
ajfa-410	116	15	)	)	PUNCT
ajfa-410	116	16	4	4	NUM
ajfa-410	116	17	(	(	PUNCT
ajfa-410	116	18	20.0	20.0	NUM
ajfa-410	116	19	%	%	NOUN
ajfa-410	116	20	)	)	PUNCT
ajfa-410	116	21	52	52	NUM
ajfa-410	116	22	(	(	PUNCT
ajfa-410	116	23	40.9	40.9	NUM
ajfa-410	116	24	%	%	NOUN
ajfa-410	116	25	)	)	PUNCT
ajfa-410	116	26	over	over	ADP
ajfa-410	116	27	60	60	NUM
ajfa-410	116	28	15	15	NUM
ajfa-410	116	29	(	(	PUNCT
ajfa-410	116	30	18.5	18.5	NUM
ajfa-410	116	31	%	%	NOUN
ajfa-410	116	32	)	)	PUNCT
ajfa-410	116	33	10	10	NUM
ajfa-410	116	34	(	(	PUNCT
ajfa-410	116	35	38.5	38.5	NUM
ajfa-410	116	36	%	%	NOUN
ajfa-410	116	37	)	)	PUNCT
ajfa-410	116	38	10	10	NUM
ajfa-410	116	39	(	(	PUNCT
ajfa-410	116	40	50.0	50.0	NUM
ajfa-410	116	41	%	%	NOUN
ajfa-410	116	42	)	)	PUNCT
ajfa-410	116	43	35	35	NUM
ajfa-410	116	44	(	(	PUNCT
ajfa-410	116	45	27.6	27.6	NUM
ajfa-410	116	46	%	%	NOUN
ajfa-410	116	47	)	)	PUNCT
ajfa-410	116	48	total	total	NOUN
ajfa-410	116	49	81	81	NUM
ajfa-410	116	50	(	(	PUNCT
ajfa-410	116	51	100.0	100.0	NUM
ajfa-410	116	52	%	%	NOUN
ajfa-410	116	53	)	)	PUNCT
ajfa-410	116	54	26	26	NUM
ajfa-410	116	55	(	(	PUNCT
ajfa-410	116	56	100.0	100.0	NUM
ajfa-410	116	57	%	%	NOUN
ajfa-410	116	58	)	)	PUNCT
ajfa-410	116	59	20	20	NUM
ajfa-410	116	60	(	(	PUNCT
ajfa-410	116	61	100.0	100.0	NUM
ajfa-410	116	62	%	%	NOUN
ajfa-410	116	63	)	)	PUNCT
ajfa-410	116	64	127(100.0	127(100.0	NUM
ajfa-410	116	65	%	%	NOUN
ajfa-410	116	66	)	)	PUNCT
ajfa-410	116	67	gender	gender	NOUN
ajfa-410	116	68	male	male	NOUN
ajfa-410	116	69	63	63	NUM
ajfa-410	116	70	(	(	PUNCT
ajfa-410	116	71	77.8	77.8	NUM
ajfa-410	116	72	%	%	NOUN
ajfa-410	116	73	)	)	PUNCT
ajfa-410	116	74	23	23	NUM
ajfa-410	116	75	(	(	PUNCT
ajfa-410	116	76	88.5	88.5	NUM
ajfa-410	116	77	%	%	NOUN
ajfa-410	116	78	)	)	PUNCT
ajfa-410	116	79	18	18	NUM
ajfa-410	116	80	(	(	PUNCT
ajfa-410	116	81	90.0	90.0	NUM
ajfa-410	116	82	%	%	NOUN
ajfa-410	116	83	)	)	PUNCT
ajfa-410	116	84	104	104	NUM
ajfa-410	116	85	(	(	PUNCT
ajfa-410	116	86	81.9	81.9	NUM
ajfa-410	116	87	%	%	NOUN
ajfa-410	116	88	)	)	PUNCT
ajfa-410	116	89	2.568	2.568	NUM
ajfa-410	116	90	(	(	PUNCT
ajfa-410	116	91	.277	.277	NUM
ajfa-410	116	92	)	)	PUNCT
ajfa-410	116	93	female	female	NOUN
ajfa-410	116	94	18	18	NUM
ajfa-410	116	95	(	(	PUNCT
ajfa-410	116	96	22.2	22.2	NUM
ajfa-410	116	97	%	%	NOUN
ajfa-410	116	98	)	)	PUNCT
ajfa-410	116	99	3	3	NUM
ajfa-410	116	100	(	(	PUNCT
ajfa-410	116	101	11.5	11.5	NUM
ajfa-410	116	102	%	%	NOUN
ajfa-410	116	103	)	)	PUNCT
ajfa-410	116	104	2	2	NUM
ajfa-410	116	105	(	(	PUNCT
ajfa-410	116	106	10.0	10.0	NUM
ajfa-410	116	107	%	%	NOUN
ajfa-410	116	108	)	)	PUNCT
ajfa-410	116	109	23	23	NUM
ajfa-410	116	110	(	(	PUNCT
ajfa-410	116	111	18.1	18.1	NUM
ajfa-410	116	112	%	%	NOUN
ajfa-410	116	113	)	)	PUNCT
ajfa-410	116	114	total	total	NOUN
ajfa-410	116	115	81	81	NUM
ajfa-410	116	116	(	(	PUNCT
ajfa-410	116	117	100.0	100.0	NUM
ajfa-410	116	118	%	%	NOUN
ajfa-410	116	119	)	)	PUNCT
ajfa-410	116	120	26	26	NUM
ajfa-410	116	121	(	(	PUNCT
ajfa-410	116	122	100.0	100.0	NUM
ajfa-410	116	123	%	%	NOUN
ajfa-410	116	124	)	)	PUNCT
ajfa-410	116	125	20	20	NUM
ajfa-410	116	126	(	(	PUNCT
ajfa-410	116	127	100.0	100.0	NUM
ajfa-410	116	128	%	%	NOUN
ajfa-410	116	129	)	)	PUNCT
ajfa-410	116	130	127(100.0	127(100.0	NUM
ajfa-410	116	131	%	%	NOUN
ajfa-410	116	132	)	)	PUNCT
ajfa-410	116	133	research	research	NOUN
ajfa-410	116	134	subject	subject	NOUN
ajfa-410	116	135	bookkeeping	bookkeepe	VERB
ajfa-410	116	136	13	13	NUM
ajfa-410	116	137	(	(	PUNCT
ajfa-410	116	138	16.3	16.3	NUM
ajfa-410	116	139	%	%	NOUN
ajfa-410	116	140	)	)	PUNCT
ajfa-410	116	141	5	5	NUM
ajfa-410	116	142	(	(	PUNCT
ajfa-410	116	143	19.2	19.2	NUM
ajfa-410	116	144	%	%	NOUN
ajfa-410	116	145	)	)	PUNCT
ajfa-410	116	146	20	20	NUM
ajfa-410	116	147	(	(	PUNCT
ajfa-410	116	148	17.0	17.0	NUM
ajfa-410	116	149	%	%	NOUN
ajfa-410	116	150	)	)	PUNCT
ajfa-410	117	1	2.336(.801	2.336(.801	NUM
ajfa-410	117	2	)	)	PUNCT
ajfa-410	117	3	financial	financial	ADJ
ajfa-410	117	4	acc	acc	PROPN
ajfa-410	117	5	43	43	NUM
ajfa-410	117	6	(	(	PUNCT
ajfa-410	117	7	53.8	53.8	NUM
ajfa-410	117	8	%	%	NOUN
ajfa-410	117	9	)	)	PUNCT
ajfa-410	117	10	12	12	NUM
ajfa-410	117	11	(	(	PUNCT
ajfa-410	117	12	46.2	46.2	NUM
ajfa-410	117	13	%	%	NOUN
ajfa-410	117	14	)	)	PUNCT
ajfa-410	117	15	58	58	NUM
ajfa-410	117	16	(	(	PUNCT
ajfa-410	117	17	51.9	51.9	NUM
ajfa-410	117	18	%	%	NOUN
ajfa-410	117	19	)	)	PUNCT
ajfa-410	117	20	management	management	PROPN
ajfa-410	117	21	acc	acc	PROPN
ajfa-410	117	22	.	.	PROPN
ajfa-410	117	23	8	8	NUM
ajfa-410	117	24	(	(	PUNCT
ajfa-410	117	25	10.0	10.0	NUM
ajfa-410	117	26	%	%	NOUN
ajfa-410	117	27	)	)	PUNCT
ajfa-410	117	28	1	1	NUM
ajfa-410	117	29	(	(	PUNCT
ajfa-410	117	30	3.8	3.8	NUM
ajfa-410	117	31	%	%	NOUN
ajfa-410	117	32	)	)	PUNCT
ajfa-410	117	33	9	9	NUM
ajfa-410	117	34	(	(	PUNCT
ajfa-410	117	35	8.5	8.5	NUM
ajfa-410	117	36	%	%	NOUN
ajfa-410	117	37	)	)	PUNCT
ajfa-410	117	38	audit	audit	NOUN
ajfa-410	117	39	7	7	NUM
ajfa-410	117	40	(	(	PUNCT
ajfa-410	117	41	8.8	8.8	NUM
ajfa-410	117	42	%	%	NOUN
ajfa-410	117	43	)	)	PUNCT
ajfa-410	117	44	3	3	NUM
ajfa-410	117	45	(	(	PUNCT
ajfa-410	117	46	11.5	11.5	NUM
ajfa-410	117	47	%	%	NOUN
ajfa-410	117	48	)	)	PUNCT
ajfa-410	117	49	10	10	NUM
ajfa-410	117	50	(	(	PUNCT
ajfa-410	117	51	9.4	9.4	NUM
ajfa-410	117	52	%	%	NOUN
ajfa-410	117	53	)	)	PUNCT
ajfa-410	117	54	financial	financial	ADJ
ajfa-410	117	55	analysis	analysis	NOUN
ajfa-410	117	56	4	4	NUM
ajfa-410	117	57	(	(	PUNCT
ajfa-410	117	58	5.0	5.0	NUM
ajfa-410	117	59	)	)	SYM
ajfa-410	117	60	2	2	NUM
ajfa-410	117	61	(	(	PUNCT
ajfa-410	117	62	7.7	7.7	NUM
ajfa-410	117	63	%	%	NOUN
ajfa-410	117	64	)	)	PUNCT
ajfa-410	117	65	6	6	NUM
ajfa-410	117	66	(	(	PUNCT
ajfa-410	117	67	5.7	5.7	NUM
ajfa-410	117	68	%	%	NOUN
ajfa-410	117	69	)	)	PUNCT
ajfa-410	117	70	other	other	ADJ
ajfa-410	117	71	5	5	NUM
ajfa-410	117	72	(	(	PUNCT
ajfa-410	117	73	6.3	6.3	NUM
ajfa-410	117	74	%	%	NOUN
ajfa-410	117	75	)	)	PUNCT
ajfa-410	117	76	3	3	NUM
ajfa-410	117	77	(	(	PUNCT
ajfa-410	117	78	11.5	11.5	NUM
ajfa-410	117	79	%	%	NOUN
ajfa-410	117	80	)	)	PUNCT
ajfa-410	117	81	9	9	NUM
ajfa-410	117	82	(	(	PUNCT
ajfa-410	117	83	7.5	7.5	NUM
ajfa-410	117	84	%	%	NOUN
ajfa-410	117	85	)	)	PUNCT
ajfa-410	117	86	total	total	NOUN
ajfa-410	117	87	80	80	NUM
ajfa-410	117	88	(	(	PUNCT
ajfa-410	117	89	100.0	100.0	NUM
ajfa-410	117	90	%	%	NOUN
ajfa-410	117	91	)	)	PUNCT
ajfa-410	117	92	26	26	NUM
ajfa-410	117	93	(	(	PUNCT
ajfa-410	117	94	100.0	100.0	NUM
ajfa-410	117	95	%	%	NOUN
ajfa-410	117	96	)	)	PUNCT
ajfa-410	117	97	106(100.0	106(100.0	NUM
ajfa-410	117	98	%	%	NOUN
ajfa-410	117	99	)	)	PUNCT
ajfa-410	118	1	*	*	PUNCT
ajfa-410	119	1	*	*	PUNCT
ajfa-410	119	2	*	*	PUNCT
ajfa-410	119	3	significant	significant	ADJ
ajfa-410	119	4	at	at	ADP
ajfa-410	119	5	the	the	DET
ajfa-410	119	6	0.01	0.01	NUM
ajfa-410	119	7	level	level	NOUN
ajfa-410	119	8	questionnaire	questionnaire	NOUN
ajfa-410	119	9	development	development	NOUN
ajfa-410	119	10	to	to	PART
ajfa-410	119	11	assess	assess	VERB
ajfa-410	119	12	respondents‟	respondents‟	ADV
ajfa-410	119	13	perceptions	perception	NOUN
ajfa-410	119	14	of	of	ADP
ajfa-410	119	15	acquired	acquire	VERB
ajfa-410	119	16	generic	generic	ADJ
ajfa-410	119	17	skills	skill	NOUN
ajfa-410	119	18	,	,	PUNCT
ajfa-410	119	19	this	this	DET
ajfa-410	119	20	study	study	NOUN
ajfa-410	119	21	applied	apply	VERB
ajfa-410	119	22	skill	skill	NOUN
ajfa-410	119	23	items	item	NOUN
ajfa-410	119	24	in	in	ADP
ajfa-410	119	25	the	the	DET
ajfa-410	119	26	learning	learning	NOUN
ajfa-410	119	27	skills	skill	NOUN
ajfa-410	119	28	profile	profile	NOUN
ajfa-410	119	29	(	(	PUNCT
ajfa-410	119	30	lsp	lsp	PROPN
ajfa-410	119	31	)	)	PUNCT
ajfa-410	119	32	instrument	instrument	NOUN
ajfa-410	119	33	originally	originally	ADV
ajfa-410	119	34	developed	develop	VERB
ajfa-410	119	35	and	and	CCONJ
ajfa-410	119	36	formally	formally	ADV
ajfa-410	119	37	published	publish	VERB
ajfa-410	119	38	by	by	ADP
ajfa-410	119	39	boyatzis	boyatzis	NOUN
ajfa-410	119	40	and	and	CCONJ
ajfa-410	119	41	kolb	kolb	PROPN
ajfa-410	119	42	(	(	PUNCT
ajfa-410	119	43	1995	1995	NUM
ajfa-410	119	44	)	)	PUNCT
ajfa-410	119	45	.	.	PUNCT
ajfa-410	120	1	this	this	DET
ajfa-410	120	2	instrument	instrument	NOUN
ajfa-410	120	3	is	be	AUX
ajfa-410	120	4	designed	design	VERB
ajfa-410	120	5	to	to	PART
ajfa-410	120	6	assess	assess	VERB
ajfa-410	120	7	an	an	DET
ajfa-410	120	8	individual‟s	individual‟s	NOUN
ajfa-410	120	9	learning	learning	NOUN
ajfa-410	120	10	skills	skill	NOUN
ajfa-410	120	11	deemed	deem	VERB
ajfa-410	120	12	important	important	ADJ
ajfa-410	120	13	in	in	ADP
ajfa-410	120	14	business	business	NOUN
ajfa-410	120	15	and	and	CCONJ
ajfa-410	120	16	management	management	NOUN
ajfa-410	120	17	education	education	NOUN
ajfa-410	120	18	.	.	PUNCT
ajfa-410	121	1	in	in	ADP
ajfa-410	121	2	boyatzis	boyatzis	NOUN
ajfa-410	121	3	and	and	CCONJ
ajfa-410	121	4	kolb	kolb	PROPN
ajfa-410	121	5	(	(	PUNCT
ajfa-410	121	6	1995	1995	NUM
ajfa-410	121	7	)	)	PUNCT
ajfa-410	121	8	,	,	PUNCT
ajfa-410	121	9	learning	learn	VERB
ajfa-410	121	10	skills	skill	NOUN
ajfa-410	121	11	are	be	AUX
ajfa-410	121	12	defined	define	VERB
ajfa-410	121	13	as	as	ADP
ajfa-410	121	14	“	"	PUNCT
ajfa-410	121	15	generic	generic	ADJ
ajfa-410	121	16	heuristic(s	heuristic(s	NOUN
ajfa-410	121	17	)	)	PUNCT
ajfa-410	121	18	that	that	PRON
ajfa-410	121	19	enables	enable	VERB
ajfa-410	121	20	mastery	mastery	NOUN
ajfa-410	121	21	of	of	ADP
ajfa-410	121	22	a	a	DET
ajfa-410	121	23	specific	specific	ADJ
ajfa-410	121	24	domain	domain	NOUN
ajfa-410	121	25	”	"	PUNCT
ajfa-410	121	26	,	,	PUNCT
ajfa-410	121	27	which	which	PRON
ajfa-410	121	28	are	be	AUX
ajfa-410	121	29	equivalent	equivalent	ADJ
ajfa-410	121	30	with	with	ADP
ajfa-410	121	31	the	the	DET
ajfa-410	121	32	concept	concept	NOUN
ajfa-410	121	33	of	of	ADP
ajfa-410	121	34	generic	generic	ADJ
ajfa-410	121	35	skills	skill	NOUN
ajfa-410	121	36	that	that	PRON
ajfa-410	121	37	are	be	AUX
ajfa-410	121	38	dealt	deal	VERB
ajfa-410	121	39	with	with	ADP
ajfa-410	121	40	in	in	ADP
ajfa-410	121	41	this	this	DET
ajfa-410	121	42	study	study	NOUN
ajfa-410	121	43	.	.	PUNCT
ajfa-410	122	1	applying	apply	VERB
ajfa-410	122	2	this	this	DET
ajfa-410	122	3	instrument	instrument	NOUN
ajfa-410	122	4	to	to	ADP
ajfa-410	122	5	this	this	DET
ajfa-410	122	6	research	research	NOUN
ajfa-410	122	7	will	will	AUX
ajfa-410	122	8	permit	permit	VERB
ajfa-410	122	9	us	we	PRON
ajfa-410	122	10	to	to	PART
ajfa-410	122	11	use	use	VERB
ajfa-410	122	12	the	the	DET
ajfa-410	122	13	set	set	NOUN
ajfa-410	122	14	of	of	ADP
ajfa-410	122	15	scores	score	NOUN
ajfa-410	122	16	of	of	ADP
ajfa-410	122	17	cronbach	cronbach	ADJ
ajfa-410	122	18	alphas	alpha	NOUN
ajfa-410	122	19	based	base	VERB
ajfa-410	122	20	on	on	ADP
ajfa-410	122	21	a	a	DET
ajfa-410	122	22	large	large	ADJ
ajfa-410	122	23	representative	representative	ADJ
ajfa-410	122	24	sample	sample	NOUN
ajfa-410	122	25	accumulated	accumulate	VERB
ajfa-410	122	26	by	by	ADP
ajfa-410	122	27	many	many	ADJ
ajfa-410	122	28	prior	prior	ADJ
ajfa-410	122	29	studies	study	NOUN
ajfa-410	122	30	.	.	PUNCT
ajfa-410	123	1	comparing	compare	VERB
ajfa-410	123	2	the	the	DET
ajfa-410	123	3	data	datum	NOUN
ajfa-410	123	4	with	with	ADP
ajfa-410	123	5	such	such	DET
ajfa-410	123	6	a	a	DET
ajfa-410	123	7	set	set	NOUN
ajfa-410	123	8	of	of	ADP
ajfa-410	123	9	norms	norm	NOUN
ajfa-410	123	10	enables	enable	VERB
ajfa-410	123	11	us	we	PRON
ajfa-410	123	12	to	to	PART
ajfa-410	123	13	ensure	ensure	VERB
ajfa-410	123	14	the	the	DET
ajfa-410	123	15	reliability	reliability	NOUN
ajfa-410	123	16	of	of	ADP
ajfa-410	123	17	and	and	CCONJ
ajfa-410	123	18	internal	internal	ADJ
ajfa-410	123	19	consistency	consistency	NOUN
ajfa-410	123	20	in	in	ADP
ajfa-410	123	21	this	this	DET
ajfa-410	123	22	study	study	NOUN
ajfa-410	123	23	.	.	PUNCT
ajfa-410	124	1	the	the	DET
ajfa-410	124	2	original	original	ADJ
ajfa-410	124	3	lsp	lsp	PROPN
ajfa-410	124	4	uses	use	VERB
ajfa-410	124	5	a	a	DET
ajfa-410	124	6	72	72	NUM
ajfa-410	124	7	-	-	PUNCT
ajfa-410	124	8	item	item	NOUN
ajfa-410	124	9	modified	modify	VERB
ajfa-410	124	10	q	q	ADJ
ajfa-410	124	11	-	-	PUNCT
ajfa-410	124	12	sort	sort	NOUN
ajfa-410	124	13	assessment	assessment	NOUN
ajfa-410	124	14	instrument	instrument	NOUN
ajfa-410	124	15	to	to	PART
ajfa-410	124	16	capture	capture	VERB
ajfa-410	124	17	respondents‟	respondents‟	ADV
ajfa-410	124	18	learning	learn	VERB
ajfa-410	124	19	skills	skill	NOUN
ajfa-410	124	20	.	.	PUNCT
ajfa-410	125	1	subjects	subject	NOUN
ajfa-410	125	2	are	be	AUX
ajfa-410	125	3	asked	ask	VERB
ajfa-410	125	4	to	to	PART
ajfa-410	125	5	place	place	VERB
ajfa-410	125	6	each	each	PRON
ajfa-410	125	7	of	of	ADP
ajfa-410	125	8	72	72	NUM
ajfa-410	125	9	skill	skill	NOUN
ajfa-410	125	10	statements	statement	NOUN
ajfa-410	125	11	into	into	ADP
ajfa-410	125	12	one	one	NUM
ajfa-410	125	13	of	of	ADP
ajfa-410	125	14	seven	seven	NUM
ajfa-410	125	15	stacks	stack	NOUN
ajfa-410	125	16	reflecting	reflect	VERB
ajfa-410	125	17	their	their	PRON
ajfa-410	125	18	own	own	ADJ
ajfa-410	125	19	level	level	NOUN
ajfa-410	125	20	of	of	ADP
ajfa-410	125	21	job	job	NOUN
ajfa-410	125	22	skill	skill	NOUN
ajfa-410	125	23	demand	demand	NOUN
ajfa-410	125	24	.	.	PUNCT
ajfa-410	126	1	the	the	DET
ajfa-410	126	2	stacks	stack	NOUN
ajfa-410	126	3	are	be	AUX
ajfa-410	126	4	labeled	label	VERB
ajfa-410	126	5	:	:	PUNCT
ajfa-410	126	6	one	one	NUM
ajfa-410	126	7	for	for	ADP
ajfa-410	126	8	not	not	PART
ajfa-410	126	9	relevant	relevant	ADJ
ajfa-410	126	10	to	to	ADP
ajfa-410	126	11	job	job	NOUN
ajfa-410	126	12	or	or	CCONJ
ajfa-410	126	13	career	career	NOUN
ajfa-410	126	14	;	;	PUNCT
ajfa-410	126	15	two	two	NUM
ajfa-410	126	16	for	for	ADP
ajfa-410	126	17	a	a	DET
ajfa-410	126	18	rarely	rarely	ADV
ajfa-410	126	19	required	require	VERB
ajfa-410	126	20	skill	skill	NOUN
ajfa-410	126	21	or	or	CCONJ
ajfa-410	126	22	activity	activity	NOUN
ajfa-410	126	23	;	;	PUNCT
ajfa-410	126	24	three	three	NUM
ajfa-410	126	25	for	for	ADP
ajfa-410	126	26	a	a	DET
ajfa-410	126	27	sometimes	sometimes	ADV
ajfa-410	126	28	-	-	PUNCT
ajfa-410	126	29	required	require	VERB
ajfa-410	126	30	skill	skill	NOUN
ajfa-410	126	31	or	or	CCONJ
ajfa-410	126	32	activity	activity	NOUN
ajfa-410	126	33	;	;	PUNCT
ajfa-410	126	34	four	four	NUM
ajfa-410	126	35	for	for	ADP
ajfa-410	126	36	a	a	DET
ajfa-410	126	37	regularly	regularly	ADV
ajfa-410	126	38	used	use	VERB
ajfa-410	126	39	skill	skill	NOUN
ajfa-410	126	40	or	or	CCONJ
ajfa-410	126	41	activity	activity	NOUN
ajfa-410	126	42	;	;	PUNCT
ajfa-410	126	43	five	five	NUM
ajfa-410	126	44	for	for	ADP
ajfa-410	126	45	an	an	DET
ajfa-410	126	46	important	important	ADJ
ajfa-410	126	47	skill	skill	NOUN
ajfa-410	126	48	or	or	CCONJ
ajfa-410	126	49	activity	activity	NOUN
ajfa-410	126	50	;	;	PUNCT
ajfa-410	126	51	six	six	NUM
ajfa-410	126	52	for	for	ADP
ajfa-410	126	53	an	an	DET
ajfa-410	126	54	essential	essential	ADJ
ajfa-410	126	55	skill	skill	NOUN
ajfa-410	126	56	or	or	CCONJ
ajfa-410	126	57	activity	activity	NOUN
ajfa-410	126	58	;	;	PUNCT
ajfa-410	126	59	and	and	CCONJ
ajfa-410	126	60	seven	seven	NUM
ajfa-410	126	61	for	for	ADP
ajfa-410	126	62	a	a	DET
ajfa-410	126	63	top	top	ADJ
ajfa-410	126	64	-	-	PUNCT
ajfa-410	126	65	priority	priority	NOUN
ajfa-410	126	66	skill	skill	NOUN
ajfa-410	126	67	or	or	CCONJ
ajfa-410	126	68	activity	activity	NOUN
ajfa-410	126	69	.	.	PUNCT
ajfa-410	127	1	the	the	DET
ajfa-410	127	2	72	72	NUM
ajfa-410	127	3	skill	skill	NOUN
ajfa-410	127	4	statements	statement	NOUN
ajfa-410	127	5	constitute	constitute	VERB
ajfa-410	127	6	12	12	NUM
ajfa-410	127	7	skill	skill	NOUN
ajfa-410	127	8	elements	element	NOUN
ajfa-410	127	9	and	and	CCONJ
ajfa-410	127	10	these	these	PRON
ajfa-410	127	11	are	be	AUX
ajfa-410	127	12	also	also	ADV
ajfa-410	127	13	categorized	categorize	VERB
ajfa-410	127	14	into	into	ADP
ajfa-410	127	15	four	four	NUM
ajfa-410	127	16	skill	skill	NOUN
ajfa-410	127	17	types	type	NOUN
ajfa-410	127	18	(	(	PUNCT
ajfa-410	127	19	see	see	VERB
ajfa-410	127	20	table	table	NOUN
ajfa-410	127	21	2	2	NUM
ajfa-410	127	22	)	)	PUNCT
ajfa-410	127	23	.	.	PUNCT
ajfa-410	128	1	for	for	ADP
ajfa-410	128	2	the	the	DET
ajfa-410	128	3	purpose	purpose	NOUN
ajfa-410	128	4	of	of	ADP
ajfa-410	128	5	this	this	DET
ajfa-410	128	6	research	research	NOUN
ajfa-410	128	7	,	,	PUNCT
ajfa-410	128	8	the	the	DET
ajfa-410	128	9	present	present	ADJ
ajfa-410	128	10	study	study	NOUN
ajfa-410	128	11	modified	modify	VERB
ajfa-410	128	12	the	the	DET
ajfa-410	128	13	card	card	NOUN
ajfa-410	128	14	-	-	PUNCT
ajfa-410	128	15	based	base	VERB
ajfa-410	128	16	q	q	ADJ
ajfa-410	128	17	-	-	PUNCT
ajfa-410	128	18	sort	sort	NOUN
ajfa-410	128	19	assessment	assessment	NOUN
ajfa-410	128	20	into	into	ADP
ajfa-410	128	21	a	a	DET
ajfa-410	128	22	questionnaire	questionnaire	NOUN
ajfa-410	128	23	-	-	PUNCT
ajfa-410	128	24	based	base	VERB
ajfa-410	128	25	instrument	instrument	NOUN
ajfa-410	128	26	more	more	ADV
ajfa-410	128	27	familiar	familiar	ADJ
ajfa-410	128	28	to	to	ADP
ajfa-410	128	29	recipients	recipient	NOUN
ajfa-410	128	30	.	.	PUNCT
ajfa-410	129	1	asian	asian	ADJ
ajfa-410	129	2	journal	journal	PROPN
ajfa-410	129	3	of	of	ADP
ajfa-410	129	4	finance	finance	PROPN
ajfa-410	129	5	&	&	CCONJ
ajfa-410	129	6	accounting	accounting	PROPN
ajfa-410	129	7	issn	issn	PROPN
ajfa-410	129	8	1946	1946	NUM
ajfa-410	129	9	-	-	PUNCT
ajfa-410	129	10	052x	052x	NOUN
ajfa-410	129	11	2010	2010	NUM
ajfa-410	129	12	,	,	PUNCT
ajfa-410	129	13	vol	vol	NOUN
ajfa-410	129	14	.	.	PROPN
ajfa-410	129	15	2	2	NUM
ajfa-410	129	16	,	,	PUNCT
ajfa-410	129	17	no	no	INTJ
ajfa-410	129	18	.	.	NOUN
ajfa-410	129	19	1	1	NUM
ajfa-410	129	20	:	:	PUNCT
ajfa-410	129	21	e1	e1	VERB
ajfa-410	129	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	129	23	9	9	NUM
ajfa-410	129	24	table	table	NOUN
ajfa-410	129	25	2	2	NUM
ajfa-410	129	26	:	:	PUNCT
ajfa-410	129	27	the	the	DET
ajfa-410	129	28	types	type	NOUN
ajfa-410	129	29	and	and	CCONJ
ajfa-410	129	30	elements	element	NOUN
ajfa-410	129	31	of	of	ADP
ajfa-410	129	32	learning	learn	VERB
ajfa-410	129	33	skill	skill	NOUN
ajfa-410	129	34	profile	profile	NOUN
ajfa-410	129	35	skill	skill	NOUN
ajfa-410	129	36	type	type	NOUN
ajfa-410	129	37	skill	skill	NOUN
ajfa-410	129	38	element	element	NOUN
ajfa-410	129	39	description	description	NOUN
ajfa-410	129	40	1	1	NUM
ajfa-410	129	41	.	.	PUNCT
ajfa-410	129	42	interpersonal	interpersonal	ADJ
ajfa-410	129	43	skills	skill	NOUN
ajfa-410	129	44	(	(	PUNCT
ajfa-410	129	45	set	set	NOUN
ajfa-410	129	46	of	of	ADP
ajfa-410	129	47	abilities	ability	NOUN
ajfa-410	129	48	representing	represent	VERB
ajfa-410	129	49	people	people	NOUN
ajfa-410	129	50	-	-	PUNCT
ajfa-410	129	51	oriented	orient	VERB
ajfa-410	129	52	,	,	PUNCT
ajfa-410	129	53	feeling	feeling	NOUN
ajfa-410	129	54	,	,	PUNCT
ajfa-410	129	55	sensing	sense	VERB
ajfa-410	129	56	skills	skill	NOUN
ajfa-410	129	57	)	)	PUNCT
ajfa-410	129	58	a.	a.	NOUN
ajfa-410	129	59	leadership	leadership	NOUN
ajfa-410	129	60	the	the	DET
ajfa-410	129	61	ability	ability	NOUN
ajfa-410	129	62	to	to	PART
ajfa-410	129	63	inspire	inspire	VERB
ajfa-410	129	64	and	and	CCONJ
ajfa-410	129	65	motivate	motivate	VERB
ajfa-410	129	66	others	other	NOUN
ajfa-410	129	67	,	,	PUNCT
ajfa-410	129	68	to	to	PART
ajfa-410	129	69	sell	sell	VERB
ajfa-410	129	70	your	your	PRON
ajfa-410	129	71	ideas	idea	NOUN
ajfa-410	129	72	to	to	ADP
ajfa-410	129	73	others	other	NOUN
ajfa-410	129	74	,	,	PUNCT
ajfa-410	129	75	to	to	PART
ajfa-410	129	76	negotiate	negotiate	VERB
ajfa-410	129	77	and	and	CCONJ
ajfa-410	129	78	build	build	VERB
ajfa-410	129	79	team	team	NOUN
ajfa-410	129	80	spirit	spirit	NOUN
ajfa-410	129	81	.	.	PUNCT
ajfa-410	130	1	b.	b.	PROPN
ajfa-410	130	2	relationship	relationship	VERB
ajfa-410	130	3	the	the	DET
ajfa-410	130	4	ability	ability	NOUN
ajfa-410	130	5	to	to	PART
ajfa-410	130	6	establish	establish	VERB
ajfa-410	130	7	trusting	trust	VERB
ajfa-410	130	8	relationships	relationship	NOUN
ajfa-410	130	9	with	with	ADP
ajfa-410	130	10	others	other	NOUN
ajfa-410	130	11	,	,	PUNCT
ajfa-410	130	12	to	to	PART
ajfa-410	130	13	facilitate	facilitate	VERB
ajfa-410	130	14	communication	communication	NOUN
ajfa-410	130	15	and	and	CCONJ
ajfa-410	130	16	cooperation	cooperation	NOUN
ajfa-410	130	17	and	and	CCONJ
ajfa-410	130	18	to	to	PART
ajfa-410	130	19	work	work	VERB
ajfa-410	130	20	in	in	ADP
ajfa-410	130	21	teams	team	NOUN
ajfa-410	130	22	.	.	PUNCT
ajfa-410	131	1	c.	c.	PROPN
ajfa-410	131	2	help	help	VERB
ajfa-410	131	3	the	the	DET
ajfa-410	131	4	ability	ability	NOUN
ajfa-410	131	5	to	to	PART
ajfa-410	131	6	be	be	AUX
ajfa-410	131	7	sensitive	sensitive	ADJ
ajfa-410	131	8	to	to	ADP
ajfa-410	131	9	others	other	NOUN
ajfa-410	131	10	,	,	PUNCT
ajfa-410	131	11	to	to	PART
ajfa-410	131	12	aid	aid	VERB
ajfa-410	131	13	others	other	NOUN
ajfa-410	131	14	in	in	ADP
ajfa-410	131	15	gaining	gain	VERB
ajfa-410	131	16	opportunities	opportunity	NOUN
ajfa-410	131	17	to	to	PART
ajfa-410	131	18	grow	grow	VERB
ajfa-410	131	19	and	and	CCONJ
ajfa-410	131	20	to	to	PART
ajfa-410	131	21	be	be	AUX
ajfa-410	131	22	self	self	NOUN
ajfa-410	131	23	-	-	PUNCT
ajfa-410	131	24	aware	aware	ADJ
ajfa-410	131	25	.	.	PUNCT
ajfa-410	132	1	2	2	X
ajfa-410	132	2	.	.	X
ajfa-410	132	3	information	information	NOUN
ajfa-410	132	4	skills	skill	NOUN
ajfa-410	132	5	(	(	PUNCT
ajfa-410	132	6	set	set	NOUN
ajfa-410	132	7	of	of	ADP
ajfa-410	132	8	abilities	ability	NOUN
ajfa-410	132	9	which	which	PRON
ajfa-410	132	10	enable	enable	VERB
ajfa-410	132	11	one	one	NUM
ajfa-410	132	12	to	to	PART
ajfa-410	132	13	take	take	VERB
ajfa-410	132	14	in	in	ADP
ajfa-410	132	15	and	and	CCONJ
ajfa-410	132	16	organise	organise	VERB
ajfa-410	132	17	new	new	ADJ
ajfa-410	132	18	information	information	NOUN
ajfa-410	132	19	)	)	PUNCT
ajfa-410	133	1	d.	d.	PROPN
ajfa-410	133	2	sense	sense	VERB
ajfa-410	133	3	making	make	VERB
ajfa-410	133	4	the	the	DET
ajfa-410	133	5	ability	ability	NOUN
ajfa-410	133	6	to	to	PART
ajfa-410	133	7	adapt	adapt	VERB
ajfa-410	133	8	,	,	PUNCT
ajfa-410	133	9	to	to	PART
ajfa-410	133	10	change	change	VERB
ajfa-410	133	11	,	,	PUNCT
ajfa-410	133	12	to	to	PART
ajfa-410	133	13	deal	deal	VERB
ajfa-410	133	14	with	with	ADP
ajfa-410	133	15	new	new	ADJ
ajfa-410	133	16	situations	situation	NOUN
ajfa-410	133	17	and	and	CCONJ
ajfa-410	133	18	to	to	PART
ajfa-410	133	19	define	define	VERB
ajfa-410	133	20	new	new	ADJ
ajfa-410	133	21	strategies	strategy	NOUN
ajfa-410	133	22	and	and	CCONJ
ajfa-410	133	23	solutions	solution	NOUN
ajfa-410	133	24	.	.	PUNCT
ajfa-410	134	1	e.	e.	PROPN
ajfa-410	134	2	info	info	PROPN
ajfa-410	134	3	.	.	PUNCT
ajfa-410	135	1	gathering	gather	VERB
ajfa-410	135	2	the	the	DET
ajfa-410	135	3	ability	ability	NOUN
ajfa-410	135	4	to	to	PART
ajfa-410	135	5	be	be	AUX
ajfa-410	135	6	sensitive	sensitive	ADJ
ajfa-410	135	7	to	to	ADP
ajfa-410	135	8	and	and	CCONJ
ajfa-410	135	9	aware	aware	ADJ
ajfa-410	135	10	of	of	ADP
ajfa-410	135	11	organizational	organizational	ADJ
ajfa-410	135	12	events	event	NOUN
ajfa-410	135	13	,	,	PUNCT
ajfa-410	135	14	to	to	PART
ajfa-410	135	15	listen	listen	VERB
ajfa-410	135	16	with	with	ADP
ajfa-410	135	17	an	an	DET
ajfa-410	135	18	open	open	ADJ
ajfa-410	135	19	mind	mind	NOUN
ajfa-410	135	20	,	,	PUNCT
ajfa-410	135	21	and	and	CCONJ
ajfa-410	135	22	to	to	PART
ajfa-410	135	23	develop	develop	VERB
ajfa-410	135	24	and	and	CCONJ
ajfa-410	135	25	use	use	VERB
ajfa-410	135	26	various	various	ADJ
ajfa-410	135	27	sources	source	NOUN
ajfa-410	135	28	for	for	ADP
ajfa-410	135	29	receiving	receive	VERB
ajfa-410	135	30	and	and	CCONJ
ajfa-410	135	31	sharing	share	VERB
ajfa-410	135	32	information	information	NOUN
ajfa-410	135	33	.	.	PUNCT
ajfa-410	136	1	f.	f.	PROPN
ajfa-410	136	2	info	info	PROPN
ajfa-410	136	3	.	.	PUNCT
ajfa-410	137	1	analysis	analysis	NOUN
ajfa-410	137	2	the	the	DET
ajfa-410	137	3	ability	ability	NOUN
ajfa-410	137	4	to	to	PART
ajfa-410	137	5	assimilate	assimilate	VERB
ajfa-410	137	6	information	information	NOUN
ajfa-410	137	7	from	from	ADP
ajfa-410	137	8	various	various	ADJ
ajfa-410	137	9	sources	source	NOUN
ajfa-410	137	10	,	,	PUNCT
ajfa-410	137	11	to	to	PART
ajfa-410	137	12	derive	derive	VERB
ajfa-410	137	13	meaning	meaning	NOUN
ajfa-410	137	14	and	and	CCONJ
ajfa-410	137	15	to	to	PART
ajfa-410	137	16	translate	translate	VERB
ajfa-410	137	17	specialized	specialized	ADJ
ajfa-410	137	18	information	information	NOUN
ajfa-410	137	19	for	for	ADP
ajfa-410	137	20	general	general	ADJ
ajfa-410	137	21	communication	communication	NOUN
ajfa-410	137	22	and	and	CCONJ
ajfa-410	137	23	use	use	NOUN
ajfa-410	137	24	.	.	PUNCT
ajfa-410	138	1	3	3	X
ajfa-410	138	2	.	.	X
ajfa-410	138	3	analytical	analytical	ADJ
ajfa-410	138	4	skills	skill	NOUN
ajfa-410	138	5	(	(	PUNCT
ajfa-410	138	6	set	set	NOUN
ajfa-410	138	7	of	of	ADP
ajfa-410	138	8	cognitive	cognitive	ADJ
ajfa-410	138	9	thinking	thinking	NOUN
ajfa-410	138	10	abilities	ability	NOUN
ajfa-410	138	11	that	that	PRON
ajfa-410	138	12	enable	enable	VERB
ajfa-410	138	13	ones	one	NOUN
ajfa-410	138	14	to	to	PART
ajfa-410	138	15	process	process	VERB
ajfa-410	138	16	ideas	idea	NOUN
ajfa-410	138	17	)	)	PUNCT
ajfa-410	139	1	g.	g.	NOUN
ajfa-410	139	2	theory	theory	NOUN
ajfa-410	139	3	the	the	DET
ajfa-410	139	4	ability	ability	NOUN
ajfa-410	139	5	to	to	PART
ajfa-410	139	6	adopt	adopt	VERB
ajfa-410	139	7	a	a	DET
ajfa-410	139	8	larger	large	ADJ
ajfa-410	139	9	perspective	perspective	NOUN
ajfa-410	139	10	,	,	PUNCT
ajfa-410	139	11	to	to	PART
ajfa-410	139	12	conceptualize	conceptualize	VERB
ajfa-410	139	13	,	,	PUNCT
ajfa-410	139	14	to	to	PART
ajfa-410	139	15	integrate	integrate	VERB
ajfa-410	139	16	ideas	idea	NOUN
ajfa-410	139	17	into	into	ADP
ajfa-410	139	18	systems	system	NOUN
ajfa-410	139	19	or	or	CCONJ
ajfa-410	139	20	theories	theory	NOUN
ajfa-410	139	21	and	and	CCONJ
ajfa-410	139	22	to	to	PART
ajfa-410	139	23	use	use	VERB
ajfa-410	139	24	models	model	NOUN
ajfa-410	139	25	or	or	CCONJ
ajfa-410	139	26	theories	theory	NOUN
ajfa-410	139	27	to	to	PART
ajfa-410	139	28	forecast	forecast	VERB
ajfa-410	139	29	trends	trend	NOUN
ajfa-410	139	30	.	.	PUNCT
ajfa-410	140	1	h.	h.	PROPN
ajfa-410	140	2	quantitative	quantitative	ADJ
ajfa-410	140	3	the	the	DET
ajfa-410	140	4	ability	ability	NOUN
ajfa-410	140	5	to	to	PART
ajfa-410	140	6	use	use	VERB
ajfa-410	140	7	quantitative	quantitative	ADJ
ajfa-410	140	8	tools	tool	NOUN
ajfa-410	140	9	to	to	PART
ajfa-410	140	10	analyze	analyze	VERB
ajfa-410	140	11	and	and	CCONJ
ajfa-410	140	12	solve	solve	VERB
ajfa-410	140	13	problems	problem	NOUN
ajfa-410	140	14	,	,	PUNCT
ajfa-410	140	15	and	and	CCONJ
ajfa-410	140	16	to	to	PART
ajfa-410	140	17	derive	derive	VERB
ajfa-410	140	18	meaning	meaning	NOUN
ajfa-410	140	19	from	from	ADP
ajfa-410	140	20	quantitative	quantitative	ADJ
ajfa-410	140	21	reports	report	NOUN
ajfa-410	140	22	.	.	PUNCT
ajfa-410	141	1	i.	i.	PROPN
ajfa-410	141	2	technology	technology	PROPN
ajfa-410	141	3	the	the	DET
ajfa-410	141	4	ability	ability	NOUN
ajfa-410	141	5	to	to	PART
ajfa-410	141	6	use	use	VERB
ajfa-410	141	7	computers	computer	NOUN
ajfa-410	141	8	and	and	CCONJ
ajfa-410	141	9	computer	computer	NOUN
ajfa-410	141	10	networks	network	NOUN
ajfa-410	141	11	to	to	PART
ajfa-410	141	12	analyze	analyze	VERB
ajfa-410	141	13	data	datum	NOUN
ajfa-410	141	14	and	and	CCONJ
ajfa-410	141	15	organize	organize	VERB
ajfa-410	141	16	information	information	NOUN
ajfa-410	141	17	and	and	CCONJ
ajfa-410	141	18	to	to	PART
ajfa-410	141	19	build	build	VERB
ajfa-410	141	20	computer	computer	NOUN
ajfa-410	141	21	models	model	NOUN
ajfa-410	141	22	or	or	CCONJ
ajfa-410	141	23	simulation	simulation	NOUN
ajfa-410	141	24	.	.	PUNCT
ajfa-410	142	1	4	4	X
ajfa-410	142	2	.	.	X
ajfa-410	142	3	behavioral	behavioral	ADJ
ajfa-410	142	4	skills	skill	NOUN
ajfa-410	142	5	(	(	PUNCT
ajfa-410	142	6	set	set	NOUN
ajfa-410	142	7	of	of	ADP
ajfa-410	142	8	abilities	ability	NOUN
ajfa-410	142	9	associated	associate	VERB
ajfa-410	142	10	with	with	ADP
ajfa-410	142	11	taking	take	VERB
ajfa-410	142	12	action	action	NOUN
ajfa-410	142	13	and	and	CCONJ
ajfa-410	142	14	making	make	VERB
ajfa-410	142	15	things	thing	NOUN
ajfa-410	142	16	happen	happen	VERB
ajfa-410	142	17	)	)	PUNCT
ajfa-410	142	18	j.	j.	PROPN
ajfa-410	142	19	goal	goal	PROPN
ajfa-410	142	20	setting	set	VERB
ajfa-410	142	21	the	the	DET
ajfa-410	142	22	ability	ability	NOUN
ajfa-410	142	23	to	to	PART
ajfa-410	142	24	establish	establish	VERB
ajfa-410	142	25	work	work	NOUN
ajfa-410	142	26	standards	standard	NOUN
ajfa-410	142	27	,	,	PUNCT
ajfa-410	142	28	to	to	PART
ajfa-410	142	29	monitor	monitor	VERB
ajfa-410	142	30	and	and	CCONJ
ajfa-410	142	31	evaluate	evaluate	VERB
ajfa-410	142	32	progress	progress	NOUN
ajfa-410	142	33	toward	toward	ADP
ajfa-410	142	34	goals	goal	NOUN
ajfa-410	142	35	and	and	CCONJ
ajfa-410	142	36	to	to	PART
ajfa-410	142	37	make	make	VERB
ajfa-410	142	38	decisions	decision	NOUN
ajfa-410	142	39	based	base	VERB
ajfa-410	142	40	on	on	ADP
ajfa-410	142	41	cost	cost	NOUN
ajfa-410	142	42	-	-	PUNCT
ajfa-410	142	43	benefits	benefit	NOUN
ajfa-410	142	44	.	.	PUNCT
ajfa-410	143	1	k.	k.	PROPN
ajfa-410	143	2	action	action	NOUN
ajfa-410	143	3	the	the	DET
ajfa-410	143	4	ability	ability	NOUN
ajfa-410	143	5	to	to	PART
ajfa-410	143	6	commit	commit	VERB
ajfa-410	143	7	to	to	ADP
ajfa-410	143	8	objectives	objective	NOUN
ajfa-410	143	9	,	,	PUNCT
ajfa-410	143	10	to	to	PART
ajfa-410	143	11	meet	meet	VERB
ajfa-410	143	12	deadlines	deadline	NOUN
ajfa-410	143	13	,	,	PUNCT
ajfa-410	143	14	to	to	PART
ajfa-410	143	15	be	be	AUX
ajfa-410	143	16	persistent	persistent	ADJ
ajfa-410	143	17	and	and	CCONJ
ajfa-410	143	18	to	to	PART
ajfa-410	143	19	be	be	AUX
ajfa-410	143	20	efficient	efficient	ADJ
ajfa-410	143	21	.	.	PUNCT
ajfa-410	144	1	l.	l.	PROPN
ajfa-410	144	2	initiative	initiative	NOUN
ajfa-410	144	3	the	the	DET
ajfa-410	144	4	ability	ability	NOUN
ajfa-410	144	5	to	to	PART
ajfa-410	144	6	seek	seek	VERB
ajfa-410	144	7	out	out	ADP
ajfa-410	144	8	and	and	CCONJ
ajfa-410	144	9	take	take	VERB
ajfa-410	144	10	advantage	advantage	NOUN
ajfa-410	144	11	of	of	ADP
ajfa-410	144	12	opportunities	opportunity	NOUN
ajfa-410	144	13	,	,	PUNCT
ajfa-410	144	14	to	to	PART
ajfa-410	144	15	take	take	VERB
ajfa-410	144	16	risks	risk	NOUN
ajfa-410	144	17	and	and	CCONJ
ajfa-410	144	18	make	make	VERB
ajfa-410	144	19	things	thing	NOUN
ajfa-410	144	20	happen	happen	VERB
ajfa-410	144	21	.	.	PUNCT
ajfa-410	145	1	boyatzis	boyatzis	NOUN
ajfa-410	145	2	and	and	CCONJ
ajfa-410	145	3	kolb	kolb	PROPN
ajfa-410	145	4	(	(	PUNCT
ajfa-410	145	5	1993	1993	NUM
ajfa-410	145	6	)	)	PUNCT
ajfa-410	145	7	descriptive	descriptive	ADJ
ajfa-410	145	8	statistics	statistic	NOUN
ajfa-410	145	9	and	and	CCONJ
ajfa-410	145	10	reliability	reliability	NOUN
ajfa-410	145	11	of	of	ADP
ajfa-410	145	12	lsp	lsp	PROPN
ajfa-410	145	13	table	table	NOUN
ajfa-410	145	14	3	3	NUM
ajfa-410	145	15	shows	show	VERB
ajfa-410	145	16	the	the	DET
ajfa-410	145	17	descriptive	descriptive	ADJ
ajfa-410	145	18	statistics	statistic	NOUN
ajfa-410	145	19	for	for	ADP
ajfa-410	145	20	the	the	DET
ajfa-410	145	21	generic	generic	ADJ
ajfa-410	145	22	skill	skill	NOUN
ajfa-410	145	23	types	type	NOUN
ajfa-410	145	24	and	and	CCONJ
ajfa-410	145	25	elements	element	NOUN
ajfa-410	145	26	.	.	PUNCT
ajfa-410	146	1	each	each	DET
ajfa-410	146	2	mean	mean	VERB
ajfa-410	146	3	score	score	NOUN
ajfa-410	146	4	with	with	ADP
ajfa-410	146	5	standard	standard	ADJ
ajfa-410	146	6	deviation	deviation	NOUN
ajfa-410	146	7	was	be	AUX
ajfa-410	146	8	calculated	calculate	VERB
ajfa-410	146	9	and	and	CCONJ
ajfa-410	146	10	displayed	display	VERB
ajfa-410	146	11	for	for	ADP
ajfa-410	146	12	the	the	DET
ajfa-410	146	13	overall	overall	ADJ
ajfa-410	146	14	sample	sample	NOUN
ajfa-410	146	15	,	,	PUNCT
ajfa-410	146	16	faculty	faculty	NOUN
ajfa-410	146	17	,	,	PUNCT
ajfa-410	146	18	faculty	faculty	NOUN
ajfa-410	146	19	with	with	ADP
ajfa-410	146	20	practical	practical	ADJ
ajfa-410	146	21	experience	experience	NOUN
ajfa-410	146	22	and	and	CCONJ
ajfa-410	146	23	practitioners	practitioner	NOUN
ajfa-410	146	24	.	.	PUNCT
ajfa-410	147	1	table	table	NOUN
ajfa-410	147	2	3	3	NUM
ajfa-410	147	3	also	also	ADV
ajfa-410	147	4	reports	report	VERB
ajfa-410	147	5	cronbach	cronbach	VERB
ajfa-410	147	6	alphas	alpha	NOUN
ajfa-410	147	7	for	for	ADP
ajfa-410	147	8	each	each	DET
ajfa-410	147	9	skill	skill	NOUN
ajfa-410	147	10	type	type	NOUN
ajfa-410	147	11	and	and	CCONJ
ajfa-410	147	12	element	element	NOUN
ajfa-410	147	13	.	.	PUNCT
ajfa-410	148	1	this	this	DET
ajfa-410	148	2	study	study	NOUN
ajfa-410	148	3	applied	apply	VERB
ajfa-410	148	4	the	the	DET
ajfa-410	148	5	lsp	lsp	PROPN
ajfa-410	148	6	instrument	instrument	NOUN
ajfa-410	148	7	because	because	SCONJ
ajfa-410	148	8	some	some	DET
ajfa-410	148	9	previous	previous	ADJ
ajfa-410	148	10	studies	study	NOUN
ajfa-410	148	11	illustrate	illustrate	VERB
ajfa-410	148	12	the	the	DET
ajfa-410	148	13	reliability	reliability	NOUN
ajfa-410	148	14	of	of	ADP
ajfa-410	148	15	the	the	DET
ajfa-410	148	16	lsp	lsp	PROPN
ajfa-410	148	17	with	with	ADP
ajfa-410	148	18	reference	reference	NOUN
ajfa-410	148	19	to	to	PART
ajfa-410	148	20	cronbach	cronbach	VERB
ajfa-410	148	21	alpha	alpha	NOUN
ajfa-410	148	22	.	.	PUNCT
ajfa-410	149	1	for	for	ADP
ajfa-410	149	2	example	example	NOUN
ajfa-410	149	3	,	,	PUNCT
ajfa-410	149	4	boyatzis	boyatzis	NOUN
ajfa-410	149	5	and	and	CCONJ
ajfa-410	149	6	kolb	kolb	PROPN
ajfa-410	149	7	(	(	PUNCT
ajfa-410	149	8	1991	1991	NUM
ajfa-410	149	9	)	)	PUNCT
ajfa-410	149	10	computed	compute	VERB
ajfa-410	149	11	cronbach	cronbach	ADJ
ajfa-410	149	12	alphas	alpha	NOUN
ajfa-410	149	13	for	for	ADP
ajfa-410	149	14	mba	mba	PROPN
ajfa-410	149	15	students‟	students‟	ADV
ajfa-410	149	16	12	12	NUM
ajfa-410	149	17	skill	skill	NOUN
ajfa-410	149	18	elements	element	NOUN
ajfa-410	149	19	,	,	PUNCT
ajfa-410	149	20	which	which	PRON
ajfa-410	149	21	ranged	range	VERB
ajfa-410	149	22	from	from	ADP
ajfa-410	149	23	.618	.618	NUM
ajfa-410	149	24	to	to	ADP
ajfa-410	149	25	.917	.917	NUM
ajfa-410	149	26	,	,	PUNCT
ajfa-410	149	27	with	with	ADP
ajfa-410	149	28	an	an	DET
ajfa-410	149	29	average	average	NOUN
ajfa-410	149	30	of	of	ADP
ajfa-410	149	31	.778	.778	NUM
ajfa-410	149	32	.	.	PUNCT
ajfa-410	150	1	a	a	DET
ajfa-410	150	2	more	more	ADV
ajfa-410	150	3	recent	recent	ADJ
ajfa-410	150	4	study	study	NOUN
ajfa-410	150	5	by	by	ADP
ajfa-410	150	6	kretovics	kretovic	NOUN
ajfa-410	150	7	(	(	PUNCT
ajfa-410	150	8	1999	1999	NUM
ajfa-410	150	9	)	)	PUNCT
ajfa-410	150	10	also	also	ADV
ajfa-410	150	11	reported	report	VERB
ajfa-410	150	12	that	that	SCONJ
ajfa-410	150	13	the	the	DET
ajfa-410	150	14	alphas	alpha	NOUN
ajfa-410	150	15	for	for	ADP
ajfa-410	150	16	postgraduate	postgraduate	NOUN
ajfa-410	150	17	students	student	NOUN
ajfa-410	150	18	studying	study	VERB
ajfa-410	150	19	in	in	ADP
ajfa-410	150	20	a	a	DET
ajfa-410	150	21	master‟s	master‟s	ADJ
ajfa-410	150	22	mba	mba	NOUN
ajfa-410	150	23	course	course	NOUN
ajfa-410	150	24	ranged	range	VERB
ajfa-410	150	25	from	from	ADP
ajfa-410	150	26	.651	.651	NUM
ajfa-410	150	27	to	to	ADP
ajfa-410	150	28	.935	.935	NUM
ajfa-410	150	29	,	,	PUNCT
ajfa-410	150	30	with	with	ADP
ajfa-410	150	31	an	an	DET
ajfa-410	150	32	average	average	NOUN
ajfa-410	150	33	of	of	ADP
ajfa-410	150	34	.830	.830	NUM
ajfa-410	150	35	.	.	PUNCT
ajfa-410	151	1	similarly	similarly	ADV
ajfa-410	151	2	the	the	DET
ajfa-410	151	3	present	present	ADJ
ajfa-410	151	4	study	study	NOUN
ajfa-410	151	5	obtained	obtain	VERB
ajfa-410	151	6	cronbach	cronbach	ADJ
ajfa-410	151	7	asian	asian	ADJ
ajfa-410	151	8	journal	journal	NOUN
ajfa-410	151	9	of	of	ADP
ajfa-410	151	10	finance	finance	PROPN
ajfa-410	151	11	&	&	CCONJ
ajfa-410	151	12	accounting	accounting	PROPN
ajfa-410	151	13	issn	issn	PROPN
ajfa-410	151	14	1946	1946	NUM
ajfa-410	151	15	-	-	PUNCT
ajfa-410	151	16	052x	052x	NOUN
ajfa-410	151	17	2010	2010	NUM
ajfa-410	151	18	,	,	PUNCT
ajfa-410	151	19	vol	vol	NOUN
ajfa-410	151	20	.	.	PROPN
ajfa-410	151	21	2	2	NUM
ajfa-410	151	22	,	,	PUNCT
ajfa-410	151	23	no	no	INTJ
ajfa-410	151	24	.	.	NOUN
ajfa-410	151	25	1	1	NUM
ajfa-410	151	26	:	:	PUNCT
ajfa-410	151	27	e1	e1	VERB
ajfa-410	151	28	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	151	29	10	10	NUM
ajfa-410	151	30	alphas	alpha	NOUN
ajfa-410	151	31	ranged	range	VERB
ajfa-410	151	32	from	from	ADP
ajfa-410	151	33	.641	.641	NUM
ajfa-410	151	34	(	(	PUNCT
ajfa-410	151	35	information	information	NOUN
ajfa-410	151	36	gathering	gathering	NOUN
ajfa-410	151	37	)	)	PUNCT
ajfa-410	151	38	to	to	ADP
ajfa-410	151	39	.893	.893	NUM
ajfa-410	151	40	(	(	PUNCT
ajfa-410	151	41	technology	technology	NOUN
ajfa-410	151	42	)	)	PUNCT
ajfa-410	151	43	for	for	ADP
ajfa-410	151	44	japanese	japanese	ADJ
ajfa-410	151	45	accounting	accounting	NOUN
ajfa-410	151	46	faculty	faculty	NOUN
ajfa-410	151	47	/	/	SYM
ajfa-410	151	48	practitioners	practitioner	NOUN
ajfa-410	151	49	.	.	PUNCT
ajfa-410	152	1	the	the	DET
ajfa-410	152	2	average	average	ADJ
ajfa-410	152	3	scores	score	NOUN
ajfa-410	152	4	of	of	ADP
ajfa-410	152	5	alpha	alpha	NOUN
ajfa-410	152	6	were	be	AUX
ajfa-410	152	7	also	also	ADV
ajfa-410	152	8	computed	compute	VERB
ajfa-410	152	9	as	as	ADP
ajfa-410	152	10	.751	.751	NUM
ajfa-410	152	11	.	.	PUNCT
ajfa-410	153	1	additionally	additionally	ADV
ajfa-410	153	2	,	,	PUNCT
ajfa-410	153	3	as	as	SCONJ
ajfa-410	153	4	shown	show	VERB
ajfa-410	153	5	in	in	ADP
ajfa-410	153	6	table	table	NOUN
ajfa-410	153	7	2	2	NUM
ajfa-410	153	8	,	,	PUNCT
ajfa-410	153	9	this	this	DET
ajfa-410	153	10	study	study	NOUN
ajfa-410	153	11	also	also	ADV
ajfa-410	153	12	calculated	calculate	VERB
ajfa-410	153	13	cronbach	cronbach	ADJ
ajfa-410	153	14	alphas	alpha	NOUN
ajfa-410	153	15	ranging	range	VERB
ajfa-410	153	16	for	for	ADP
ajfa-410	153	17	the	the	DET
ajfa-410	153	18	four	four	NUM
ajfa-410	153	19	skill	skill	NOUN
ajfa-410	153	20	types	type	NOUN
ajfa-410	153	21	and	and	CCONJ
ajfa-410	153	22	these	these	PRON
ajfa-410	153	23	ranged	range	VERB
ajfa-410	153	24	from	from	ADP
ajfa-410	153	25	.806	.806	NUM
ajfa-410	153	26	to	to	ADP
ajfa-410	153	27	.874	.874	NUM
ajfa-410	153	28	,	,	PUNCT
ajfa-410	153	29	with	with	ADP
ajfa-410	153	30	an	an	DET
ajfa-410	153	31	average	average	ADJ
ajfa-410	153	32	score	score	NOUN
ajfa-410	153	33	of	of	ADP
ajfa-410	153	34	.842	.842	NUM
ajfa-410	153	35	.	.	PUNCT
ajfa-410	154	1	hence	hence	ADV
ajfa-410	154	2	,	,	PUNCT
ajfa-410	154	3	compared	compare	VERB
ajfa-410	154	4	with	with	ADP
ajfa-410	154	5	previous	previous	ADJ
ajfa-410	154	6	results	result	NOUN
ajfa-410	154	7	,	,	PUNCT
ajfa-410	154	8	this	this	DET
ajfa-410	154	9	study	study	NOUN
ajfa-410	154	10	has	have	VERB
ajfa-410	154	11	sufficient	sufficient	ADJ
ajfa-410	154	12	reliability	reliability	NOUN
ajfa-410	154	13	in	in	ADP
ajfa-410	154	14	applying	apply	VERB
ajfa-410	154	15	the	the	DET
ajfa-410	154	16	lsp	lsp	PROPN
ajfa-410	154	17	instrument	instrument	NOUN
ajfa-410	154	18	.	.	PUNCT
ajfa-410	155	1	table	table	NOUN
ajfa-410	155	2	3	3	NUM
ajfa-410	155	3	:	:	PUNCT
ajfa-410	155	4	descriptive	descriptive	ADJ
ajfa-410	155	5	statistics	statistic	NOUN
ajfa-410	155	6	of	of	ADP
ajfa-410	155	7	skill	skill	NOUN
ajfa-410	155	8	types	type	NOUN
ajfa-410	155	9	and	and	CCONJ
ajfa-410	155	10	skill	skill	NOUN
ajfa-410	155	11	elements	element	NOUN
ajfa-410	155	12	(	(	PUNCT
ajfa-410	155	13	a	a	PRON
ajfa-410	155	14	)	)	PUNCT
ajfa-410	155	15	skill	skill	NOUN
ajfa-410	155	16	types	type	NOUN
ajfa-410	155	17	group	group	NOUN
ajfa-410	155	18	(	(	PUNCT
ajfa-410	155	19	n	n	CCONJ
ajfa-410	155	20	)	)	PUNCT
ajfa-410	155	21	overall	overall	ADJ
ajfa-410	155	22	(	(	PUNCT
ajfa-410	155	23	127	127	NUM
ajfa-410	155	24	)	)	PUNCT
ajfa-410	155	25	faculty	faculty	NOUN
ajfa-410	155	26	(	(	PUNCT
ajfa-410	155	27	81	81	NUM
ajfa-410	155	28	)	)	PUNCT
ajfa-410	155	29	faculty	faculty	NOUN
ajfa-410	155	30	with	with	ADP
ajfa-410	155	31	practical	practical	ADJ
ajfa-410	155	32	experience	experience	NOUN
ajfa-410	155	33	(	(	PUNCT
ajfa-410	155	34	26	26	NUM
ajfa-410	155	35	)	)	PUNCT
ajfa-410	155	36	practitioners	practitioner	NOUN
ajfa-410	155	37	(	(	PUNCT
ajfa-410	155	38	20	20	NUM
ajfa-410	155	39	)	)	PUNCT
ajfa-410	155	40	means	mean	VERB
ajfa-410	155	41	(	(	PUNCT
ajfa-410	155	42	std	std	PROPN
ajfa-410	155	43	.	.	PROPN
ajfa-410	155	44	dev	dev	PROPN
ajfa-410	155	45	.	.	PUNCT
ajfa-410	155	46	)	)	PUNCT
ajfa-410	155	47	means	mean	VERB
ajfa-410	155	48	(	(	PUNCT
ajfa-410	155	49	std	std	PROPN
ajfa-410	155	50	.	.	PROPN
ajfa-410	155	51	dev	dev	PROPN
ajfa-410	155	52	.	.	PUNCT
ajfa-410	155	53	)	)	PUNCT
ajfa-410	156	1	means	mean	VERB
ajfa-410	156	2	(	(	PUNCT
ajfa-410	156	3	std	std	PROPN
ajfa-410	156	4	.	.	PROPN
ajfa-410	156	5	dev	dev	PROPN
ajfa-410	156	6	.	.	PUNCT
ajfa-410	156	7	)	)	PUNCT
ajfa-410	157	1	means	mean	VERB
ajfa-410	157	2	(	(	PUNCT
ajfa-410	157	3	std	std	PROPN
ajfa-410	157	4	.	.	PROPN
ajfa-410	157	5	dev	dev	PROPN
ajfa-410	157	6	.	.	PUNCT
ajfa-410	157	7	)	)	PUNCT
ajfa-410	158	1	alpha	alpha	NOUN
ajfa-410	158	2	1	1	NUM
ajfa-410	158	3	interpersonal	interpersonal	ADJ
ajfa-410	158	4	skills	skill	NOUN
ajfa-410	158	5	87.51	87.51	NUM
ajfa-410	158	6	(	(	PUNCT
ajfa-410	158	7	12.657	12.657	NUM
ajfa-410	158	8	)	)	PUNCT
ajfa-410	158	9	87.09	87.09	NUM
ajfa-410	158	10	(	(	PUNCT
ajfa-410	158	11	12.634	12.634	NUM
ajfa-410	158	12	)	)	PUNCT
ajfa-410	158	13	89.15	89.15	NUM
ajfa-410	158	14	(	(	PUNCT
ajfa-410	158	15	11.602	11.602	NUM
ajfa-410	158	16	)	)	PUNCT
ajfa-410	158	17	87.10	87.10	NUM
ajfa-410	158	18	(	(	PUNCT
ajfa-410	158	19	14.440	14.440	NUM
ajfa-410	158	20	)	)	PUNCT
ajfa-410	158	21	.861	.861	NUM
ajfa-410	158	22	2	2	NUM
ajfa-410	158	23	information	information	NOUN
ajfa-410	158	24	skills	skill	NOUN
ajfa-410	158	25	96.58	96.58	NUM
ajfa-410	158	26	(	(	PUNCT
ajfa-410	158	27	11.066	11.066	NUM
ajfa-410	158	28	)	)	PUNCT
ajfa-410	158	29	97.11	97.11	NUM
ajfa-410	158	30	(	(	PUNCT
ajfa-410	158	31	11.505	11.505	NUM
ajfa-410	158	32	)	)	PUNCT
ajfa-410	158	33	95.77	95.77	NUM
ajfa-410	158	34	(	(	PUNCT
ajfa-410	158	35	10.977	10.977	NUM
ajfa-410	158	36	)	)	PUNCT
ajfa-410	158	37	95.50	95.50	NUM
ajfa-410	158	38	(	(	PUNCT
ajfa-410	158	39	9.638	9.638	NUM
ajfa-410	158	40	)	)	PUNCT
ajfa-410	158	41	.874	.874	NUM
ajfa-410	159	1	3	3	NUM
ajfa-410	159	2	analytical	analytical	ADJ
ajfa-410	159	3	skills	skill	NOUN
ajfa-410	159	4	85.34	85.34	NUM
ajfa-410	159	5	(	(	PUNCT
ajfa-410	159	6	13.522	13.522	NUM
ajfa-410	159	7	)	)	PUNCT
ajfa-410	159	8	87.81	87.81	NUM
ajfa-410	159	9	(	(	PUNCT
ajfa-410	159	10	14.341	14.341	NUM
ajfa-410	159	11	)	)	PUNCT
ajfa-410	159	12	81.38	81.38	NUM
ajfa-410	159	13	(	(	PUNCT
ajfa-410	159	14	10.845	10.845	NUM
ajfa-410	159	15	)	)	PUNCT
ajfa-410	159	16	80.45	80.45	NUM
ajfa-410	159	17	(	(	PUNCT
ajfa-410	159	18	10.909	10.909	NUM
ajfa-410	159	19	)	)	PUNCT
ajfa-410	159	20	.806	.806	NUM
ajfa-410	159	21	4	4	NUM
ajfa-410	159	22	behavioral	behavioral	ADJ
ajfa-410	159	23	skills	skill	NOUN
ajfa-410	159	24	90.04	90.04	NUM
ajfa-410	159	25	(	(	PUNCT
ajfa-410	159	26	11.791	11.791	NUM
ajfa-410	159	27	)	)	PUNCT
ajfa-410	159	28	90.62	90.62	NUM
ajfa-410	159	29	(	(	PUNCT
ajfa-410	159	30	11.401	11.401	NUM
ajfa-410	159	31	)	)	PUNCT
ajfa-410	159	32	90.77	90.77	NUM
ajfa-410	159	33	(	(	PUNCT
ajfa-410	159	34	11.357	11.357	NUM
ajfa-410	159	35	)	)	PUNCT
ajfa-410	159	36	86.75	86.75	NUM
ajfa-410	159	37	(	(	PUNCT
ajfa-410	159	38	13.833	13.833	NUM
ajfa-410	159	39	)	)	PUNCT
ajfa-410	159	40	.825	.825	PUNCT
ajfa-410	159	41	average	average	ADJ
ajfa-410	159	42	score	score	NOUN
ajfa-410	159	43	89.86	89.86	NUM
ajfa-410	159	44	(	(	PUNCT
ajfa-410	159	45	10.336	10.336	NUM
ajfa-410	159	46	)	)	PUNCT
ajfa-410	159	47	90.65	90.65	NUM
ajfa-410	159	48	(	(	PUNCT
ajfa-410	159	49	10.618	10.618	NUM
ajfa-410	159	50	)	)	PUNCT
ajfa-410	159	51	87.45	87.45	NUM
ajfa-410	159	52	(	(	PUNCT
ajfa-410	159	53	10.686	10.686	NUM
ajfa-410	159	54	)	)	PUNCT
ajfa-410	159	55	89.26	89.26	NUM
ajfa-410	159	56	(	(	PUNCT
ajfa-410	159	57	9.158	9.158	NUM
ajfa-410	159	58	)	)	PUNCT
ajfa-410	159	59	.842	.842	NUM
ajfa-410	160	1	(	(	PUNCT
ajfa-410	160	2	b	b	X
ajfa-410	160	3	)	)	PUNCT
ajfa-410	160	4	skill	skill	NOUN
ajfa-410	160	5	elements	element	NOUN
ajfa-410	160	6	group	group	NOUN
ajfa-410	160	7	(	(	PUNCT
ajfa-410	160	8	n	n	CCONJ
ajfa-410	160	9	)	)	PUNCT
ajfa-410	160	10	overall	overall	ADJ
ajfa-410	160	11	(	(	PUNCT
ajfa-410	160	12	127	127	NUM
ajfa-410	160	13	)	)	PUNCT
ajfa-410	160	14	faculty	faculty	NOUN
ajfa-410	160	15	(	(	PUNCT
ajfa-410	160	16	81	81	NUM
ajfa-410	160	17	)	)	PUNCT
ajfa-410	160	18	faculty	faculty	NOUN
ajfa-410	160	19	with	with	ADP
ajfa-410	160	20	practical	practical	ADJ
ajfa-410	160	21	experience	experience	NOUN
ajfa-410	160	22	(	(	PUNCT
ajfa-410	160	23	26	26	NUM
ajfa-410	160	24	)	)	PUNCT
ajfa-410	160	25	practitioners	practitioner	NOUN
ajfa-410	160	26	(	(	PUNCT
ajfa-410	160	27	20	20	NUM
ajfa-410	160	28	)	)	PUNCT
ajfa-410	160	29	means	mean	VERB
ajfa-410	160	30	(	(	PUNCT
ajfa-410	160	31	std	std	PROPN
ajfa-410	160	32	.	.	PROPN
ajfa-410	160	33	dev	dev	PROPN
ajfa-410	160	34	.	.	PUNCT
ajfa-410	160	35	)	)	PUNCT
ajfa-410	160	36	means	mean	VERB
ajfa-410	160	37	(	(	PUNCT
ajfa-410	160	38	std	std	PROPN
ajfa-410	160	39	.	.	PROPN
ajfa-410	160	40	dev	dev	PROPN
ajfa-410	160	41	.	.	PUNCT
ajfa-410	160	42	)	)	PUNCT
ajfa-410	161	1	means	mean	VERB
ajfa-410	161	2	(	(	PUNCT
ajfa-410	161	3	std	std	PROPN
ajfa-410	161	4	.	.	PROPN
ajfa-410	161	5	dev	dev	PROPN
ajfa-410	161	6	.	.	PUNCT
ajfa-410	161	7	)	)	PUNCT
ajfa-410	162	1	means	mean	VERB
ajfa-410	162	2	(	(	PUNCT
ajfa-410	162	3	std	std	PROPN
ajfa-410	162	4	.	.	PROPN
ajfa-410	162	5	dev	dev	PROPN
ajfa-410	162	6	.	.	PUNCT
ajfa-410	162	7	)	)	PUNCT
ajfa-410	163	1	alpha	alpha	ADP
ajfa-410	163	2	a	a	DET
ajfa-410	163	3	leadership	leadership	NOUN
ajfa-410	163	4	28.66	28.66	NUM
ajfa-410	163	5	(	(	PUNCT
ajfa-410	163	6	4.811	4.811	NUM
ajfa-410	163	7	)	)	PUNCT
ajfa-410	163	8	28.23	28.23	NUM
ajfa-410	163	9	(	(	PUNCT
ajfa-410	163	10	4.776	4.776	NUM
ajfa-410	163	11	)	)	PUNCT
ajfa-410	163	12	29.23	29.23	NUM
ajfa-410	163	13	(	(	PUNCT
ajfa-410	163	14	4.776	4.776	NUM
ajfa-410	163	15	)	)	PUNCT
ajfa-410	163	16	28.95	28.95	NUM
ajfa-410	163	17	(	(	PUNCT
ajfa-410	163	18	4.936	4.936	NUM
ajfa-410	163	19	)	)	PUNCT
ajfa-410	163	20	.765	.765	NUM
ajfa-410	164	1	b	b	X
ajfa-410	164	2	relationship	relationship	NOUN
ajfa-410	164	3	30.82	30.82	NUM
ajfa-410	164	4	(	(	PUNCT
ajfa-410	164	5	4.632	4.632	NUM
ajfa-410	164	6	)	)	PUNCT
ajfa-410	164	7	30.95	30.95	NUM
ajfa-410	164	8	(	(	PUNCT
ajfa-410	164	9	4.469	4.469	NUM
ajfa-410	164	10	)	)	PUNCT
ajfa-410	164	11	31.04	31.04	NUM
ajfa-410	164	12	(	(	PUNCT
ajfa-410	164	13	4.745	4.745	NUM
ajfa-410	164	14	)	)	PUNCT
ajfa-410	164	15	30.00	30.00	NUM
ajfa-410	164	16	(	(	PUNCT
ajfa-410	164	17	5.262	5.262	NUM
ajfa-410	164	18	)	)	PUNCT
ajfa-410	164	19	.771	.771	NUM
ajfa-410	165	1	c	c	PROPN
ajfa-410	165	2	help	help	VERB
ajfa-410	165	3	28.03	28.03	NUM
ajfa-410	165	4	(	(	PUNCT
ajfa-410	165	5	4.858	4.858	NUM
ajfa-410	165	6	)	)	PUNCT
ajfa-410	165	7	27.90	27.90	NUM
ajfa-410	165	8	(	(	PUNCT
ajfa-410	165	9	5.034	5.034	NUM
ajfa-410	165	10	)	)	PUNCT
ajfa-410	165	11	28.35	28.35	NUM
ajfa-410	165	12	(	(	PUNCT
ajfa-410	165	13	4.098	4.098	NUM
ajfa-410	165	14	)	)	PUNCT
ajfa-410	165	15	28.15	28.15	NUM
ajfa-410	165	16	(	(	PUNCT
ajfa-410	165	17	5.244	5.244	NUM
ajfa-410	165	18	)	)	PUNCT
ajfa-410	165	19	.753	.753	NUM
ajfa-410	166	1	d	d	CCONJ
ajfa-410	166	2	sense	sense	NOUN
ajfa-410	166	3	making	make	VERB
ajfa-410	166	4	32.06	32.06	NUM
ajfa-410	166	5	(	(	PUNCT
ajfa-410	166	6	3.968	3.968	NUM
ajfa-410	166	7	)	)	PUNCT
ajfa-410	166	8	32.07	32.07	NUM
ajfa-410	166	9	(	(	PUNCT
ajfa-410	166	10	4.168	4.168	NUM
ajfa-410	166	11	)	)	PUNCT
ajfa-410	166	12	32.42	32.42	NUM
ajfa-410	166	13	(	(	PUNCT
ajfa-410	166	14	3.252	3.252	NUM
ajfa-410	166	15	)	)	PUNCT
ajfa-410	166	16	31.55	31.55	NUM
ajfa-410	166	17	(	(	PUNCT
ajfa-410	166	18	4.110	4.110	NUM
ajfa-410	166	19	)	)	PUNCT
ajfa-410	166	20	.703	.703	NUM
ajfa-410	167	1	e	e	X
ajfa-410	167	2	information	information	NOUN
ajfa-410	167	3	gathering	gather	VERB
ajfa-410	167	4	32.37	32.37	NUM
ajfa-410	167	5	(	(	PUNCT
ajfa-410	167	6	3.982	3.982	NUM
ajfa-410	167	7	)	)	PUNCT
ajfa-410	167	8	32.69	32.69	NUM
ajfa-410	167	9	(	(	PUNCT
ajfa-410	167	10	4.033	4.033	NUM
ajfa-410	167	11	)	)	PUNCT
ajfa-410	167	12	31.92	31.92	NUM
ajfa-410	167	13	(	(	PUNCT
ajfa-410	167	14	4.298	4.298	NUM
ajfa-410	167	15	)	)	PUNCT
ajfa-410	167	16	31.65	31.65	NUM
ajfa-410	167	17	(	(	PUNCT
ajfa-410	167	18	3.329	3.329	NUM
ajfa-410	167	19	)	)	PUNCT
ajfa-410	167	20	.641	.641	NUM
ajfa-410	168	1	f	f	PROPN
ajfa-410	168	2	information	information	NOUN
ajfa-410	168	3	analysis	analysis	NOUN
ajfa-410	168	4	32.15	32.15	NUM
ajfa-410	168	5	(	(	PUNCT
ajfa-410	168	6	4.417	4.417	NUM
ajfa-410	168	7	)	)	PUNCT
ajfa-410	168	8	32.35	32.35	NUM
ajfa-410	168	9	(	(	PUNCT
ajfa-410	168	10	4.487	4.487	NUM
ajfa-410	168	11	)	)	PUNCT
ajfa-410	168	12	31.42	31.42	NUM
ajfa-410	168	13	(	(	PUNCT
ajfa-410	168	14	4.785	4.785	NUM
ajfa-410	168	15	)	)	PUNCT
ajfa-410	168	16	32.30	32.30	NUM
ajfa-410	168	17	(	(	PUNCT
ajfa-410	168	18	3.686	3.686	NUM
ajfa-410	168	19	)	)	PUNCT
ajfa-410	168	20	.749	.749	PUNCT
ajfa-410	169	1	g	g	PROPN
ajfa-410	169	2	theory	theory	NOUN
ajfa-410	169	3	30.09	30.09	NUM
ajfa-410	169	4	(	(	PUNCT
ajfa-410	169	5	4.667	4.667	NUM
ajfa-410	169	6	)	)	PUNCT
ajfa-410	169	7	30.41	30.41	NUM
ajfa-410	169	8	(	(	PUNCT
ajfa-410	169	9	4.740	4.740	NUM
ajfa-410	169	10	)	)	PUNCT
ajfa-410	169	11	30.04	30.04	NUM
ajfa-410	169	12	(	(	PUNCT
ajfa-410	169	13	4.467	4.467	NUM
ajfa-410	169	14	)	)	PUNCT
ajfa-410	169	15	28.90	28.90	NUM
ajfa-410	169	16	(	(	PUNCT
ajfa-410	169	17	4.656	4.656	NUM
ajfa-410	169	18	)	)	PUNCT
ajfa-410	169	19	.752	.752	NUM
ajfa-410	170	1	h	h	NOUN
ajfa-410	170	2	quantitative	quantitative	ADJ
ajfa-410	170	3	27.59	27.59	NUM
ajfa-410	170	4	(	(	PUNCT
ajfa-410	170	5	5.393	5.393	NUM
ajfa-410	170	6	)	)	PUNCT
ajfa-410	170	7	28.83	28.83	NUM
ajfa-410	170	8	(	(	PUNCT
ajfa-410	170	9	5.282	5.282	NUM
ajfa-410	170	10	)	)	PUNCT
ajfa-410	170	11	25.81	25.81	NUM
ajfa-410	170	12	(	(	PUNCT
ajfa-410	170	13	4.891	4.891	NUM
ajfa-410	170	14	)	)	PUNCT
ajfa-410	170	15	24.90	24.90	NUM
ajfa-410	170	16	(	(	PUNCT
ajfa-410	170	17	5.046	5.046	NUM
ajfa-410	170	18	)	)	PUNCT
ajfa-410	170	19	.822	.822	NUM
ajfa-410	171	1	i	i	PRON
ajfa-410	171	2	technology	technology	VERB
ajfa-410	171	3	27.65	27.65	NUM
ajfa-410	171	4	(	(	PUNCT
ajfa-410	171	5	5.812	5.812	NUM
ajfa-410	171	6	)	)	PUNCT
ajfa-410	171	7	28.58	28.58	NUM
ajfa-410	171	8	(	(	PUNCT
ajfa-410	171	9	5.837	5.837	NUM
ajfa-410	171	10	)	)	PUNCT
ajfa-410	171	11	25.54	25.54	NUM
ajfa-410	171	12	(	(	PUNCT
ajfa-410	171	13	6.288	6.288	NUM
ajfa-410	171	14	)	)	PUNCT
ajfa-410	171	15	26.65	26.65	NUM
ajfa-410	171	16	(	(	PUNCT
ajfa-410	171	17	4.209	4.209	NUM
ajfa-410	171	18	)	)	PUNCT
ajfa-410	171	19	.893	.893	NUM
ajfa-410	172	1	j	j	PROPN
ajfa-410	172	2	goal	goal	NOUN
ajfa-410	172	3	setting	set	VERB
ajfa-410	172	4	30.43	30.43	NUM
ajfa-410	172	5	(	(	PUNCT
ajfa-410	172	6	4.461	4.461	NUM
ajfa-410	172	7	)	)	PUNCT
ajfa-410	172	8	30.81	30.81	NUM
ajfa-410	172	9	(	(	PUNCT
ajfa-410	172	10	4.503	4.503	NUM
ajfa-410	172	11	)	)	PUNCT
ajfa-410	172	12	30.65	30.65	NUM
ajfa-410	172	13	(	(	PUNCT
ajfa-410	172	14	3.846	3.846	NUM
ajfa-410	172	15	)	)	PUNCT
ajfa-410	172	16	28.60	28.60	NUM
ajfa-410	172	17	(	(	PUNCT
ajfa-410	172	18	4.784	4.784	NUM
ajfa-410	172	19	)	)	PUNCT
ajfa-410	172	20	.697	.697	NUM
ajfa-410	173	1	k	k	PROPN
ajfa-410	173	2	action	action	NOUN
ajfa-410	173	3	31.88	31.88	NUM
ajfa-410	173	4	(	(	PUNCT
ajfa-410	173	5	4.166	4.166	NUM
ajfa-410	173	6	)	)	PUNCT
ajfa-410	173	7	32.09	32.09	NUM
ajfa-410	173	8	(	(	PUNCT
ajfa-410	173	9	3.988	3.988	NUM
ajfa-410	173	10	)	)	PUNCT
ajfa-410	173	11	31.65	31.65	NUM
ajfa-410	173	12	(	(	PUNCT
ajfa-410	173	13	4.988	4.988	NUM
ajfa-410	173	14	)	)	PUNCT
ajfa-410	173	15	31.35	31.35	NUM
ajfa-410	173	16	(	(	PUNCT
ajfa-410	173	17	3.856	3.856	NUM
ajfa-410	173	18	)	)	PUNCT
ajfa-410	173	19	.710	.710	NUM
ajfa-410	173	20	l	l	NOUN
ajfa-410	173	21	initiative	initiative	NOUN
ajfa-410	173	22	27.72	27.72	NUM
ajfa-410	173	23	(	(	PUNCT
ajfa-410	173	24	5.033	5.033	NUM
ajfa-410	173	25	)	)	PUNCT
ajfa-410	173	26	27.72	27.72	NUM
ajfa-410	173	27	(	(	PUNCT
ajfa-410	173	28	4.799	4.799	NUM
ajfa-410	173	29	)	)	PUNCT
ajfa-410	173	30	28.46	28.46	NUM
ajfa-410	173	31	(	(	PUNCT
ajfa-410	173	32	4.356	4.356	NUM
ajfa-410	173	33	)	)	PUNCT
ajfa-410	173	34	26.80	26.80	NUM
ajfa-410	173	35	(	(	PUNCT
ajfa-410	173	36	6.662	6.662	NUM
ajfa-410	173	37	)	)	PUNCT
ajfa-410	173	38	.752	.752	NUM
ajfa-410	173	39	average	average	ADJ
ajfa-410	173	40	score	score	NOUN
ajfa-410	173	41	29.95	29.95	NUM
ajfa-410	173	42	(	(	PUNCT
ajfa-410	173	43	3.445	3.445	NUM
ajfa-410	173	44	)	)	PUNCT
ajfa-410	173	45	30.21	30.21	NUM
ajfa-410	173	46	(	(	PUNCT
ajfa-410	173	47	3.539	3.539	NUM
ajfa-410	173	48	)	)	PUNCT
ajfa-410	173	49	29.75	29.75	NUM
ajfa-410	173	50	(	(	PUNCT
ajfa-410	173	51	3.052	3.052	NUM
ajfa-410	173	52	)	)	PUNCT
ajfa-410	173	53	29.15	29.15	NUM
ajfa-410	173	54	(	(	PUNCT
ajfa-410	173	55	3.562	3.562	NUM
ajfa-410	173	56	)	)	PUNCT
ajfa-410	173	57	.751	.751	NUM
ajfa-410	173	58	results	result	VERB
ajfa-410	173	59	a	a	DET
ajfa-410	173	60	multivariate	multivariate	NOUN
ajfa-410	173	61	analysis	analysis	NOUN
ajfa-410	173	62	of	of	ADP
ajfa-410	173	63	variance	variance	NOUN
ajfa-410	173	64	test	test	NOUN
ajfa-410	173	65	(	(	PUNCT
ajfa-410	173	66	manova	manova	PROPN
ajfa-410	173	67	)	)	PUNCT
ajfa-410	173	68	was	be	AUX
ajfa-410	173	69	applied	apply	VERB
ajfa-410	173	70	to	to	PART
ajfa-410	173	71	determine	determine	VERB
ajfa-410	173	72	whether	whether	SCONJ
ajfa-410	173	73	a	a	DET
ajfa-410	173	74	significant	significant	ADJ
ajfa-410	173	75	difference	difference	NOUN
ajfa-410	173	76	existed	exist	VERB
ajfa-410	173	77	between	between	ADP
ajfa-410	173	78	faculty	faculty	NOUN
ajfa-410	173	79	,	,	PUNCT
ajfa-410	173	80	faculty	faculty	NOUN
ajfa-410	173	81	with	with	ADP
ajfa-410	173	82	practical	practical	ADJ
ajfa-410	173	83	experience	experience	NOUN
ajfa-410	173	84	and	and	CCONJ
ajfa-410	173	85	practitioner	practitioner	NOUN
ajfa-410	173	86	groups	group	NOUN
ajfa-410	173	87	across	across	ADP
ajfa-410	173	88	the	the	DET
ajfa-410	173	89	set	set	NOUN
ajfa-410	173	90	of	of	ADP
ajfa-410	173	91	four	four	NUM
ajfa-410	173	92	skill	skill	NOUN
ajfa-410	173	93	types	type	NOUN
ajfa-410	173	94	.	.	PUNCT
ajfa-410	174	1	for	for	ADP
ajfa-410	174	2	research	research	NOUN
ajfa-410	174	3	purposes	purpose	NOUN
ajfa-410	174	4	,	,	PUNCT
ajfa-410	174	5	four	four	NUM
ajfa-410	174	6	skill	skill	NOUN
ajfa-410	174	7	types	type	NOUN
ajfa-410	174	8	of	of	ADP
ajfa-410	174	9	interpersonal	interpersonal	ADJ
ajfa-410	174	10	skill	skill	NOUN
ajfa-410	174	11	type	type	NOUN
ajfa-410	174	12	(	(	PUNCT
ajfa-410	174	13	inte	inte	NOUN
ajfa-410	174	14	)	)	PUNCT
ajfa-410	174	15	,	,	PUNCT
ajfa-410	174	16	information	information	NOUN
ajfa-410	174	17	skill	skill	NOUN
ajfa-410	174	18	type	type	NOUN
ajfa-410	174	19	(	(	PUNCT
ajfa-410	174	20	info	info	NOUN
ajfa-410	174	21	)	)	PUNCT
ajfa-410	174	22	,	,	PUNCT
ajfa-410	174	23	analytical	analytical	ADJ
ajfa-410	174	24	skill	skill	NOUN
ajfa-410	174	25	type	type	NOUN
ajfa-410	174	26	(	(	PUNCT
ajfa-410	174	27	anal	anal	NOUN
ajfa-410	174	28	)	)	PUNCT
ajfa-410	174	29	and	and	CCONJ
ajfa-410	174	30	behavioral	behavioral	ADJ
ajfa-410	174	31	skill	skill	NOUN
ajfa-410	174	32	type	type	NOUN
ajfa-410	174	33	(	(	PUNCT
ajfa-410	174	34	beha	beha	NOUN
ajfa-410	174	35	)	)	PUNCT
ajfa-410	174	36	were	be	AUX
ajfa-410	174	37	used	use	VERB
ajfa-410	174	38	as	as	ADP
ajfa-410	174	39	the	the	DET
ajfa-410	174	40	dependent	dependent	ADJ
ajfa-410	174	41	variables	variable	NOUN
ajfa-410	174	42	and	and	CCONJ
ajfa-410	174	43	the	the	DET
ajfa-410	174	44	subjects‟	subjects‟	ADJ
ajfa-410	174	45	occupation	occupation	NOUN
ajfa-410	174	46	group	group	NOUN
ajfa-410	174	47	(	(	PUNCT
ajfa-410	174	48	job	job	NOUN
ajfa-410	174	49	)	)	PUNCT
ajfa-410	174	50	was	be	AUX
ajfa-410	174	51	used	use	VERB
ajfa-410	174	52	as	as	ADP
ajfa-410	174	53	the	the	DET
ajfa-410	174	54	independent	independent	ADJ
ajfa-410	174	55	variable	variable	NOUN
ajfa-410	174	56	.	.	PUNCT
ajfa-410	175	1	moreover	moreover	ADV
ajfa-410	175	2	,	,	PUNCT
ajfa-410	175	3	the	the	DET
ajfa-410	175	4	manova	manova	PROPN
ajfa-410	175	5	model	model	NOUN
ajfa-410	175	6	in	in	ADP
ajfa-410	175	7	this	this	DET
ajfa-410	175	8	study	study	NOUN
ajfa-410	175	9	incorporated	incorporate	VERB
ajfa-410	175	10	a	a	DET
ajfa-410	175	11	subject‟s	subject‟s	ADV
ajfa-410	175	12	age	age	NOUN
ajfa-410	175	13	(	(	PUNCT
ajfa-410	175	14	age	age	NOUN
ajfa-410	175	15	)	)	PUNCT
ajfa-410	175	16	as	as	ADP
ajfa-410	175	17	the	the	DET
ajfa-410	175	18	control	control	NOUN
ajfa-410	175	19	variable	variable	NOUN
ajfa-410	175	20	to	to	ADP
ajfa-410	175	21	asian	asian	ADJ
ajfa-410	175	22	journal	journal	NOUN
ajfa-410	175	23	of	of	ADP
ajfa-410	175	24	finance	finance	PROPN
ajfa-410	175	25	&	&	CCONJ
ajfa-410	175	26	accounting	accounting	PROPN
ajfa-410	175	27	issn	issn	PROPN
ajfa-410	175	28	1946	1946	NUM
ajfa-410	175	29	-	-	PUNCT
ajfa-410	175	30	052x	052x	NOUN
ajfa-410	175	31	2010	2010	NUM
ajfa-410	175	32	,	,	PUNCT
ajfa-410	175	33	vol	vol	NOUN
ajfa-410	175	34	.	.	PROPN
ajfa-410	175	35	2	2	NUM
ajfa-410	175	36	,	,	PUNCT
ajfa-410	175	37	no	no	INTJ
ajfa-410	175	38	.	.	NOUN
ajfa-410	175	39	1	1	NUM
ajfa-410	175	40	:	:	PUNCT
ajfa-410	175	41	e1	e1	VERB
ajfa-410	175	42	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	175	43	11	11	NUM
ajfa-410	175	44	consider	consider	VERB
ajfa-410	175	45	the	the	DET
ajfa-410	175	46	impact	impact	NOUN
ajfa-410	175	47	of	of	ADP
ajfa-410	175	48	age	age	NOUN
ajfa-410	175	49	difference	difference	NOUN
ajfa-410	175	50	across	across	ADP
ajfa-410	175	51	the	the	DET
ajfa-410	175	52	job	job	NOUN
ajfa-410	175	53	group	group	NOUN
ajfa-410	175	54	demographics	demographic	NOUN
ajfa-410	175	55	.	.	PUNCT
ajfa-410	176	1	a	a	DET
ajfa-410	176	2	manova	manova	PROPN
ajfa-410	176	3	computed	compute	VERB
ajfa-410	176	4	and	and	CCONJ
ajfa-410	176	5	compared	compare	VERB
ajfa-410	176	6	the	the	DET
ajfa-410	176	7	estimated	estimate	VERB
ajfa-410	176	8	scores	score	NOUN
ajfa-410	176	9	for	for	ADP
ajfa-410	176	10	perceived	perceive	VERB
ajfa-410	176	11	importance	importance	NOUN
ajfa-410	176	12	of	of	ADP
ajfa-410	176	13	the	the	DET
ajfa-410	176	14	four	four	NUM
ajfa-410	176	15	skill	skill	NOUN
ajfa-410	176	16	types	type	NOUN
ajfa-410	176	17	within	within	ADP
ajfa-410	176	18	the	the	DET
ajfa-410	176	19	three	three	NUM
ajfa-410	176	20	different	different	ADJ
ajfa-410	176	21	groups	group	NOUN
ajfa-410	176	22	to	to	PART
ajfa-410	176	23	identify	identify	VERB
ajfa-410	176	24	the	the	DET
ajfa-410	176	25	overall	overall	ADJ
ajfa-410	176	26	effect	effect	NOUN
ajfa-410	176	27	.	.	PUNCT
ajfa-410	177	1	table	table	NOUN
ajfa-410	177	2	4	4	NUM
ajfa-410	177	3	shows	show	VERB
ajfa-410	177	4	the	the	DET
ajfa-410	177	5	result	result	NOUN
ajfa-410	177	6	of	of	ADP
ajfa-410	177	7	this	this	DET
ajfa-410	177	8	manova	manova	PROPN
ajfa-410	177	9	testing	testing	NOUN
ajfa-410	177	10	with	with	ADP
ajfa-410	177	11	a	a	DET
ajfa-410	177	12	pillai‟s	pillai‟s	NOUN
ajfa-410	177	13	trace	trace	NOUN
ajfa-410	177	14	test	test	NOUN
ajfa-410	177	15	.	.	PUNCT
ajfa-410	178	1	this	this	DET
ajfa-410	178	2	result	result	NOUN
ajfa-410	178	3	presents	present	VERB
ajfa-410	178	4	a	a	DET
ajfa-410	178	5	significant	significant	ADJ
ajfa-410	178	6	difference	difference	NOUN
ajfa-410	178	7	(	(	PUNCT
ajfa-410	178	8	f	f	NOUN
ajfa-410	178	9	=	=	SYM
ajfa-410	178	10	2.360	2.360	NUM
ajfa-410	178	11	,	,	PUNCT
ajfa-410	178	12	p	p	X
ajfa-410	178	13	<	<	X
ajfa-410	178	14	.05	.05	NUM
ajfa-410	178	15	)	)	PUNCT
ajfa-410	178	16	within	within	ADP
ajfa-410	178	17	the	the	DET
ajfa-410	178	18	three	three	NUM
ajfa-410	178	19	job	job	NOUN
ajfa-410	178	20	groups	group	NOUN
ajfa-410	178	21	across	across	ADP
ajfa-410	178	22	the	the	DET
ajfa-410	178	23	four	four	NUM
ajfa-410	178	24	skill	skill	NOUN
ajfa-410	178	25	types	type	NOUN
ajfa-410	178	26	.	.	PUNCT
ajfa-410	179	1	the	the	DET
ajfa-410	179	2	analysis	analysis	NOUN
ajfa-410	179	3	result	result	NOUN
ajfa-410	179	4	also	also	ADV
ajfa-410	179	5	reports	report	VERB
ajfa-410	179	6	a	a	DET
ajfa-410	179	7	significant	significant	ADJ
ajfa-410	179	8	difference	difference	NOUN
ajfa-410	179	9	in	in	ADP
ajfa-410	179	10	scores	score	NOUN
ajfa-410	179	11	of	of	ADP
ajfa-410	179	12	skill	skill	NOUN
ajfa-410	179	13	perception	perception	NOUN
ajfa-410	179	14	(	(	PUNCT
ajfa-410	179	15	f	f	NOUN
ajfa-410	179	16	=	=	SYM
ajfa-410	179	17	2.471	2.471	NUM
ajfa-410	179	18	,	,	PUNCT
ajfa-410	179	19	p	p	X
ajfa-410	179	20	<	<	X
ajfa-410	179	21	.05	.05	NUM
ajfa-410	179	22	)	)	PUNCT
ajfa-410	179	23	within	within	ADP
ajfa-410	179	24	three	three	NUM
ajfa-410	179	25	different	different	ADJ
ajfa-410	179	26	age	age	NOUN
ajfa-410	179	27	groups	group	NOUN
ajfa-410	179	28	across	across	ADP
ajfa-410	179	29	the	the	DET
ajfa-410	179	30	four	four	NUM
ajfa-410	179	31	skill	skill	NOUN
ajfa-410	179	32	types	type	NOUN
ajfa-410	179	33	.	.	PUNCT
ajfa-410	180	1	further	far	ADV
ajfa-410	180	2	,	,	PUNCT
ajfa-410	180	3	the	the	DET
ajfa-410	180	4	score	score	NOUN
ajfa-410	180	5	of	of	ADP
ajfa-410	180	6	box‟s	box‟s	NUM
ajfa-410	180	7	m	m	VERB
ajfa-410	180	8	were	be	AUX
ajfa-410	180	9	calculated	calculate	VERB
ajfa-410	180	10	to	to	PART
ajfa-410	180	11	test	test	NOUN
ajfa-410	180	12	manova‟s	manova‟	NOUN
ajfa-410	180	13	assumption	assumption	NOUN
ajfa-410	180	14	of	of	ADP
ajfa-410	180	15	homoscedasticity	homoscedasticity	NOUN
ajfa-410	180	16	.	.	PUNCT
ajfa-410	181	1	a	a	DET
ajfa-410	181	2	non	non	ADJ
ajfa-410	181	3	-	-	ADJ
ajfa-410	181	4	significant	significant	ADJ
ajfa-410	181	5	result	result	NOUN
ajfa-410	181	6	of	of	ADP
ajfa-410	181	7	box‟s	box‟s	NUM
ajfa-410	181	8	m	m	VERB
ajfa-410	181	9	87.862	87.862	NUM
ajfa-410	181	10	(	(	PUNCT
ajfa-410	181	11	f	f	X
ajfa-410	181	12	=	=	SYM
ajfa-410	181	13	1.224	1.224	NUM
ajfa-410	181	14	,	,	PUNCT
ajfa-410	181	15	p	p	X
ajfa-410	181	16	=	=	PUNCT
ajfa-410	181	17	.116	.116	PRON
ajfa-410	181	18	)	)	PUNCT
ajfa-410	181	19	indicates	indicate	VERB
ajfa-410	181	20	the	the	DET
ajfa-410	181	21	successful	successful	ADJ
ajfa-410	181	22	rejection	rejection	NOUN
ajfa-410	181	23	of	of	ADP
ajfa-410	181	24	the	the	DET
ajfa-410	181	25	null	null	ADJ
ajfa-410	181	26	hypothesis	hypothesis	NOUN
ajfa-410	181	27	and	and	CCONJ
ajfa-410	181	28	that	that	SCONJ
ajfa-410	181	29	the	the	DET
ajfa-410	181	30	covariances	covariance	NOUN
ajfa-410	181	31	are	be	AUX
ajfa-410	181	32	not	not	PART
ajfa-410	181	33	homogeneous	homogeneous	ADJ
ajfa-410	181	34	.	.	PUNCT
ajfa-410	182	1	in	in	ADP
ajfa-410	182	2	addition	addition	NOUN
ajfa-410	182	3	,	,	PUNCT
ajfa-410	182	4	univariate	univariate	ADJ
ajfa-410	182	5	analysis	analysis	NOUN
ajfa-410	182	6	of	of	ADP
ajfa-410	182	7	variance	variance	NOUN
ajfa-410	182	8	tests	test	NOUN
ajfa-410	182	9	(	(	PUNCT
ajfa-410	182	10	anova	anova	X
ajfa-410	182	11	)	)	PUNCT
ajfa-410	182	12	were	be	AUX
ajfa-410	182	13	conducted	conduct	VERB
ajfa-410	182	14	to	to	PART
ajfa-410	182	15	test	test	VERB
ajfa-410	182	16	for	for	ADP
ajfa-410	182	17	differences	difference	NOUN
ajfa-410	182	18	in	in	ADP
ajfa-410	182	19	the	the	DET
ajfa-410	182	20	perceived	perceive	VERB
ajfa-410	182	21	importance	importance	NOUN
ajfa-410	182	22	of	of	ADP
ajfa-410	182	23	generic	generic	ADJ
ajfa-410	182	24	skill	skill	NOUN
ajfa-410	182	25	types	type	NOUN
ajfa-410	182	26	needed	need	VERB
ajfa-410	182	27	for	for	ADP
ajfa-410	182	28	success	success	NOUN
ajfa-410	182	29	by	by	ADP
ajfa-410	182	30	cpas	cpa	NOUN
ajfa-410	182	31	.	.	PUNCT
ajfa-410	183	1	the	the	DET
ajfa-410	183	2	directions	direction	NOUN
ajfa-410	183	3	of	of	ADP
ajfa-410	183	4	these	these	DET
ajfa-410	183	5	differences	difference	NOUN
ajfa-410	183	6	are	be	AUX
ajfa-410	183	7	also	also	ADV
ajfa-410	183	8	identified	identify	VERB
ajfa-410	183	9	by	by	ADP
ajfa-410	183	10	the	the	DET
ajfa-410	183	11	anovas	anovas	NOUN
ajfa-410	183	12	.	.	PUNCT
ajfa-410	184	1	each	each	DET
ajfa-410	184	2	skill	skill	NOUN
ajfa-410	184	3	type	type	NOUN
ajfa-410	184	4	of	of	ADP
ajfa-410	184	5	inte	inte	NOUN
ajfa-410	184	6	,	,	PUNCT
ajfa-410	184	7	info	info	NOUN
ajfa-410	184	8	,	,	PUNCT
ajfa-410	184	9	anal	anal	NOUN
ajfa-410	184	10	and	and	CCONJ
ajfa-410	184	11	beha	beha	NOUN
ajfa-410	184	12	was	be	AUX
ajfa-410	184	13	used	use	VERB
ajfa-410	184	14	as	as	ADP
ajfa-410	184	15	the	the	DET
ajfa-410	184	16	dependent	dependent	ADJ
ajfa-410	184	17	variable	variable	NOUN
ajfa-410	184	18	of	of	ADP
ajfa-410	184	19	each	each	DET
ajfa-410	184	20	four	four	NUM
ajfa-410	184	21	univariate	univariate	ADJ
ajfa-410	184	22	anova	anova	PROPN
ajfa-410	184	23	.	.	PUNCT
ajfa-410	185	1	the	the	DET
ajfa-410	185	2	attribute	attribute	NOUN
ajfa-410	185	3	of	of	ADP
ajfa-410	185	4	job	job	NOUN
ajfa-410	185	5	was	be	AUX
ajfa-410	185	6	used	use	VERB
ajfa-410	185	7	as	as	ADP
ajfa-410	185	8	the	the	DET
ajfa-410	185	9	independent	independent	ADJ
ajfa-410	185	10	variable	variable	NOUN
ajfa-410	185	11	.	.	PUNCT
ajfa-410	186	1	age	age	NOUN
ajfa-410	186	2	was	be	AUX
ajfa-410	186	3	also	also	ADV
ajfa-410	186	4	incorporated	incorporate	VERB
ajfa-410	186	5	as	as	ADP
ajfa-410	186	6	the	the	DET
ajfa-410	186	7	control	control	NOUN
ajfa-410	186	8	variable	variable	NOUN
ajfa-410	186	9	with	with	ADP
ajfa-410	186	10	each	each	DET
ajfa-410	186	11	univariate	univariate	ADJ
ajfa-410	186	12	test	test	NOUN
ajfa-410	186	13	,	,	PUNCT
ajfa-410	186	14	similar	similar	ADJ
ajfa-410	186	15	to	to	ADP
ajfa-410	186	16	the	the	DET
ajfa-410	186	17	manova	manova	PROPN
ajfa-410	186	18	test	test	NOUN
ajfa-410	186	19	.	.	PUNCT
ajfa-410	187	1	table	table	NOUN
ajfa-410	187	2	4	4	NUM
ajfa-410	187	3	:	:	PUNCT
ajfa-410	187	4	manova	manova	PROPN
ajfa-410	187	5	result	result	PROPN
ajfa-410	187	6	effect	effect	PROPN
ajfa-410	187	7	pillai	pillai	PROPN
ajfa-410	187	8	's	's	PART
ajfa-410	187	9	trace	trace	NOUN
ajfa-410	187	10	f	f	PROPN
ajfa-410	187	11	hypothesis	hypothesis	NOUN
ajfa-410	187	12	df	df	PROPN
ajfa-410	187	13	error	error	NOUN
ajfa-410	187	14	df	df	PROPN
ajfa-410	187	15	sig	sig	PROPN
ajfa-410	187	16	.	.	PUNCT
ajfa-410	188	1	intercept	intercept	VERB
ajfa-410	188	2	.984	.984	NUM
ajfa-410	188	3	1804.424	1804.424	NUM
ajfa-410	188	4	4.000	4.000	NUM
ajfa-410	188	5	119.000	119.000	NUM
ajfa-410	188	6	.000	.000	NUM
ajfa-410	188	7	*	*	PUNCT
ajfa-410	188	8	*	*	PUNCT
ajfa-410	188	9	*	*	PUNCT
ajfa-410	188	10	job	job	NOUN
ajfa-410	188	11	.146	.146	NUM
ajfa-410	188	12	2.360	2.360	NUM
ajfa-410	188	13	8.000	8.000	NUM
ajfa-410	188	14	240.000	240.000	NUM
ajfa-410	188	15	.018	.018	NUM
ajfa-410	188	16	*	*	PUNCT
ajfa-410	188	17	*	*	PUNCT
ajfa-410	188	18	age	age	NOUN
ajfa-410	188	19	.152	.152	NUM
ajfa-410	188	20	2.471	2.471	NUM
ajfa-410	188	21	8.000	8.000	NUM
ajfa-410	188	22	240.000	240.000	NUM
ajfa-410	188	23	.014	.014	NUM
ajfa-410	188	24	*	*	PUNCT
ajfa-410	188	25	*	*	PUNCT
ajfa-410	188	26	independent	independent	ADJ
ajfa-410	188	27	variable	variable	NOUN
ajfa-410	188	28	=	=	NOUN
ajfa-410	188	29	job	job	NOUN
ajfa-410	188	30	and	and	CCONJ
ajfa-410	188	31	age	age	NOUN
ajfa-410	188	32	;	;	PUNCT
ajfa-410	188	33	dependent	dependent	ADJ
ajfa-410	188	34	variables	variable	NOUN
ajfa-410	188	35	=	=	SYM
ajfa-410	188	36	info	info	NOUN
ajfa-410	188	37	,	,	PUNCT
ajfa-410	188	38	beha	beha	NOUN
ajfa-410	188	39	,	,	PUNCT
ajfa-410	188	40	anal	anal	NOUN
ajfa-410	188	41	and	and	CCONJ
ajfa-410	188	42	inte	inte	NOUN
ajfa-410	188	43	box‟s	box‟s	NUM
ajfa-410	188	44	m	m	VERB
ajfa-410	188	45	=	=	NOUN
ajfa-410	188	46	87.862	87.862	NUM
ajfa-410	188	47	(	(	PUNCT
ajfa-410	188	48	f=1.224	f=1.224	X
ajfa-410	188	49	,	,	PUNCT
ajfa-410	188	50	df1=60	df1=60	X
ajfa-410	188	51	,	,	PUNCT
ajfa-410	188	52	df2=3751.098	df2=3751.098	PROPN
ajfa-410	188	53	,	,	PUNCT
ajfa-410	188	54	sig.=.116	sig.=.116	PROPN
ajfa-410	188	55	)	)	PUNCT
ajfa-410	189	1	*	*	PUNCT
ajfa-410	190	1	*	*	PUNCT
ajfa-410	190	2	*	*	PUNCT
ajfa-410	190	3	significant	significant	ADJ
ajfa-410	190	4	at	at	ADP
ajfa-410	190	5	the	the	DET
ajfa-410	190	6	0.01	0.01	NUM
ajfa-410	190	7	level	level	NOUN
ajfa-410	190	8	,	,	PUNCT
ajfa-410	190	9	*	*	PUNCT
ajfa-410	190	10	*	*	PUNCT
ajfa-410	190	11	significant	significant	ADJ
ajfa-410	190	12	at	at	ADP
ajfa-410	190	13	the	the	DET
ajfa-410	190	14	0.05	0.05	NUM
ajfa-410	190	15	level	level	NOUN
ajfa-410	190	16	table	table	NOUN
ajfa-410	190	17	5	5	NUM
ajfa-410	190	18	presents	present	VERB
ajfa-410	190	19	the	the	DET
ajfa-410	190	20	result	result	NOUN
ajfa-410	190	21	of	of	ADP
ajfa-410	190	22	four	four	NUM
ajfa-410	190	23	anova	anova	PROPN
ajfa-410	190	24	tests	test	NOUN
ajfa-410	190	25	.	.	PUNCT
ajfa-410	191	1	these	these	DET
ajfa-410	191	2	analyses	analysis	NOUN
ajfa-410	191	3	discovered	discover	VERB
ajfa-410	191	4	a	a	DET
ajfa-410	191	5	significant	significant	ADJ
ajfa-410	191	6	difference	difference	NOUN
ajfa-410	191	7	within	within	ADP
ajfa-410	191	8	the	the	DET
ajfa-410	191	9	three	three	NUM
ajfa-410	191	10	job	job	NOUN
ajfa-410	191	11	groups	group	NOUN
ajfa-410	191	12	only	only	ADV
ajfa-410	191	13	in	in	ADP
ajfa-410	191	14	terms	term	NOUN
ajfa-410	191	15	of	of	ADP
ajfa-410	191	16	analytical	analytical	ADJ
ajfa-410	191	17	skill	skill	NOUN
ajfa-410	191	18	type	type	NOUN
ajfa-410	191	19	(	(	PUNCT
ajfa-410	191	20	anal	anal	NOUN
ajfa-410	191	21	)	)	PUNCT
ajfa-410	191	22	with	with	ADP
ajfa-410	191	23	the	the	DET
ajfa-410	191	24	statistical	statistical	ADJ
ajfa-410	191	25	evidence	evidence	NOUN
ajfa-410	191	26	of	of	ADP
ajfa-410	191	27	f	f	PROPN
ajfa-410	191	28	=	=	PROPN
ajfa-410	191	29	5.291	5.291	NUM
ajfa-410	191	30	(	(	PUNCT
ajfa-410	191	31	p	p	X
ajfa-410	191	32	<	<	X
ajfa-410	191	33	.01	.01	NUM
ajfa-410	191	34	)	)	PUNCT
ajfa-410	191	35	.	.	PUNCT
ajfa-410	192	1	the	the	DET
ajfa-410	192	2	other	other	ADJ
ajfa-410	192	3	three	three	NUM
ajfa-410	192	4	anova	anova	PROPN
ajfa-410	192	5	for	for	ADP
ajfa-410	192	6	inte	inte	NOUN
ajfa-410	192	7	,	,	PUNCT
ajfa-410	192	8	info	info	NOUN
ajfa-410	192	9	and	and	CCONJ
ajfa-410	192	10	beha	beha	NOUN
ajfa-410	192	11	failed	fail	VERB
ajfa-410	192	12	to	to	PART
ajfa-410	192	13	find	find	VERB
ajfa-410	192	14	any	any	DET
ajfa-410	192	15	significant	significant	ADJ
ajfa-410	192	16	differences	difference	NOUN
ajfa-410	192	17	in	in	ADP
ajfa-410	192	18	skill	skill	NOUN
ajfa-410	192	19	perception	perception	NOUN
ajfa-410	192	20	scores	score	NOUN
ajfa-410	192	21	within	within	ADP
ajfa-410	192	22	the	the	DET
ajfa-410	192	23	three	three	NUM
ajfa-410	192	24	job	job	NOUN
ajfa-410	192	25	groups	group	NOUN
ajfa-410	192	26	.	.	PUNCT
ajfa-410	193	1	moreover	moreover	ADV
ajfa-410	193	2	,	,	PUNCT
ajfa-410	193	3	supplementary	supplementary	ADJ
ajfa-410	193	4	anovas	anovas	NOUN
ajfa-410	193	5	were	be	AUX
ajfa-410	193	6	conducted	conduct	VERB
ajfa-410	193	7	to	to	PART
ajfa-410	193	8	test	test	VERB
ajfa-410	193	9	whether	whether	SCONJ
ajfa-410	193	10	the	the	DET
ajfa-410	193	11	interaction	interaction	NOUN
ajfa-410	193	12	effect	effect	NOUN
ajfa-410	193	13	between	between	ADP
ajfa-410	193	14	job	job	NOUN
ajfa-410	193	15	and	and	CCONJ
ajfa-410	193	16	age	age	NOUN
ajfa-410	193	17	had	have	VERB
ajfa-410	193	18	significant	significant	ADJ
ajfa-410	193	19	correlation	correlation	NOUN
ajfa-410	193	20	with	with	ADP
ajfa-410	193	21	the	the	DET
ajfa-410	193	22	perceived	perceive	VERB
ajfa-410	193	23	importance	importance	NOUN
ajfa-410	193	24	of	of	ADP
ajfa-410	193	25	each	each	PRON
ajfa-410	193	26	of	of	ADP
ajfa-410	193	27	the	the	DET
ajfa-410	193	28	four	four	NUM
ajfa-410	193	29	skill	skill	NOUN
ajfa-410	193	30	types	type	NOUN
ajfa-410	193	31	.	.	PUNCT
ajfa-410	194	1	these	these	DET
ajfa-410	194	2	analyses	analysis	NOUN
ajfa-410	194	3	reported	report	VERB
ajfa-410	194	4	no	no	DET
ajfa-410	194	5	significant	significant	ADJ
ajfa-410	194	6	results	result	NOUN
ajfa-410	194	7	for	for	ADP
ajfa-410	194	8	the	the	DET
ajfa-410	194	9	interaction	interaction	NOUN
ajfa-410	194	10	effect	effect	NOUN
ajfa-410	194	11	for	for	ADP
ajfa-410	194	12	all	all	DET
ajfa-410	194	13	four	four	NUM
ajfa-410	194	14	anovas	anovas	NOUN
ajfa-410	194	15	.	.	PUNCT
ajfa-410	195	1	the	the	DET
ajfa-410	195	2	scores	score	NOUN
ajfa-410	195	3	of	of	ADP
ajfa-410	195	4	adjusted	adjust	VERB
ajfa-410	195	5	r	r	NOUN
ajfa-410	195	6	2	2	NUM
ajfa-410	195	7	for	for	ADP
ajfa-410	195	8	the	the	DET
ajfa-410	195	9	four	four	NUM
ajfa-410	195	10	anova	anova	PROPN
ajfa-410	195	11	tests	test	NOUN
ajfa-410	195	12	of	of	ADP
ajfa-410	195	13	inte	inte	NOUN
ajfa-410	195	14	,	,	PUNCT
ajfa-410	195	15	info	info	NOUN
ajfa-410	195	16	,	,	PUNCT
ajfa-410	195	17	anal	anal	NOUN
ajfa-410	195	18	and	and	CCONJ
ajfa-410	195	19	beha	beha	NOUN
ajfa-410	195	20	were	be	AUX
ajfa-410	195	21	.055	.055	NUM
ajfa-410	195	22	,	,	PUNCT
ajfa-410	195	23	.033	.033	NUM
ajfa-410	195	24	,	,	PUNCT
ajfa-410	195	25	.089	.089	NUM
ajfa-410	195	26	and	and	CCONJ
ajfa-410	195	27	.081	.081	NUM
ajfa-410	195	28	,	,	PUNCT
ajfa-410	195	29	respectively	respectively	ADV
ajfa-410	195	30	.	.	PUNCT
ajfa-410	196	1	levene‟s	levene‟s	ADJ
ajfa-410	196	2	test	test	NOUN
ajfa-410	196	3	of	of	ADP
ajfa-410	196	4	equality	equality	NOUN
ajfa-410	196	5	of	of	ADP
ajfa-410	196	6	error	error	NOUN
ajfa-410	196	7	variances	variance	NOUN
ajfa-410	196	8	was	be	AUX
ajfa-410	196	9	conducted	conduct	VERB
ajfa-410	196	10	for	for	ADP
ajfa-410	196	11	each	each	DET
ajfa-410	196	12	anova	anova	PROPN
ajfa-410	196	13	to	to	PART
ajfa-410	196	14	test	test	VERB
ajfa-410	196	15	homogeneity	homogeneity	NOUN
ajfa-410	196	16	of	of	ADP
ajfa-410	196	17	variance	variance	NOUN
ajfa-410	196	18	.	.	PUNCT
ajfa-410	197	1	f	f	X
ajfa-410	197	2	-	-	PUNCT
ajfa-410	197	3	values	value	NOUN
ajfa-410	197	4	and	and	CCONJ
ajfa-410	197	5	p	p	NOUN
ajfa-410	197	6	-	-	PUNCT
ajfa-410	197	7	values	value	NOUN
ajfa-410	197	8	for	for	ADP
ajfa-410	197	9	levene‟s	levene‟s	ADJ
ajfa-410	197	10	test	test	NOUN
ajfa-410	197	11	were	be	AUX
ajfa-410	197	12	.636	.636	NUM
ajfa-410	197	13	(	(	PUNCT
ajfa-410	197	14	p	p	X
ajfa-410	197	15	=	=	NOUN
ajfa-410	197	16	.746	.746	NUM
ajfa-410	197	17	)	)	PUNCT
ajfa-410	197	18	for	for	ADP
ajfa-410	197	19	inte	inte	NOUN
ajfa-410	197	20	,	,	PUNCT
ajfa-410	197	21	.903	.903	PROPN
ajfa-410	198	1	(	(	PUNCT
ajfa-410	198	2	p	p	X
ajfa-410	198	3	=	=	NOUN
ajfa-410	198	4	.517	.517	NUM
ajfa-410	198	5	)	)	PUNCT
ajfa-410	198	6	for	for	ADP
ajfa-410	198	7	info	info	NOUN
ajfa-410	198	8	,	,	PUNCT
ajfa-410	198	9	1.228	1.228	NUM
ajfa-410	198	10	(	(	PUNCT
ajfa-410	198	11	p	p	NOUN
ajfa-410	198	12	=	=	NOUN
ajfa-410	198	13	.286	.286	NUM
ajfa-410	198	14	)	)	PUNCT
ajfa-410	198	15	for	for	ADP
ajfa-410	198	16	anal	anal	ADJ
ajfa-410	198	17	and	and	CCONJ
ajfa-410	198	18	.572	.572	NUM
ajfa-410	198	19	(	(	PUNCT
ajfa-410	198	20	p	p	X
ajfa-410	198	21	=	=	NOUN
ajfa-410	198	22	.799	.799	NUM
ajfa-410	198	23	)	)	PUNCT
ajfa-410	198	24	for	for	ADP
ajfa-410	198	25	beha	beha	NOUN
ajfa-410	198	26	,	,	PUNCT
ajfa-410	198	27	respectively	respectively	ADV
ajfa-410	198	28	.	.	PUNCT
ajfa-410	199	1	accordingly	accordingly	ADV
ajfa-410	199	2	,	,	PUNCT
ajfa-410	199	3	these	these	DET
ajfa-410	199	4	rejections	rejection	NOUN
ajfa-410	199	5	of	of	ADP
ajfa-410	199	6	null	null	ADJ
ajfa-410	199	7	hypotheses	hypothesis	NOUN
ajfa-410	199	8	indicate	indicate	VERB
ajfa-410	199	9	that	that	SCONJ
ajfa-410	199	10	the	the	DET
ajfa-410	199	11	variances	variance	NOUN
ajfa-410	199	12	for	for	ADP
ajfa-410	199	13	all	all	DET
ajfa-410	199	14	four	four	NUM
ajfa-410	199	15	anova	anova	PROPN
ajfa-410	199	16	are	be	AUX
ajfa-410	199	17	not	not	PART
ajfa-410	199	18	homogeneous	homogeneous	ADJ
ajfa-410	199	19	in	in	ADP
ajfa-410	199	20	each	each	DET
ajfa-410	199	21	model	model	NOUN
ajfa-410	199	22	.	.	PUNCT
ajfa-410	200	1	asian	asian	ADJ
ajfa-410	200	2	journal	journal	PROPN
ajfa-410	200	3	of	of	ADP
ajfa-410	200	4	finance	finance	PROPN
ajfa-410	200	5	&	&	CCONJ
ajfa-410	200	6	accounting	accounting	PROPN
ajfa-410	200	7	issn	issn	PROPN
ajfa-410	200	8	1946	1946	NUM
ajfa-410	200	9	-	-	PUNCT
ajfa-410	200	10	052x	052x	NOUN
ajfa-410	200	11	2010	2010	NUM
ajfa-410	200	12	,	,	PUNCT
ajfa-410	200	13	vol	vol	NOUN
ajfa-410	200	14	.	.	PROPN
ajfa-410	200	15	2	2	NUM
ajfa-410	200	16	,	,	PUNCT
ajfa-410	200	17	no	no	INTJ
ajfa-410	200	18	.	.	NOUN
ajfa-410	200	19	1	1	NUM
ajfa-410	200	20	:	:	PUNCT
ajfa-410	200	21	e1	e1	VERB
ajfa-410	200	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	200	23	12	12	NUM
ajfa-410	200	24	table	table	NOUN
ajfa-410	200	25	5	5	NUM
ajfa-410	200	26	:	:	PUNCT
ajfa-410	200	27	univariate	univariate	ADJ
ajfa-410	200	28	anova	anova	PROPN
ajfa-410	200	29	result	result	PROPN
ajfa-410	200	30	(	(	PUNCT
ajfa-410	200	31	a	a	X
ajfa-410	200	32	)	)	PUNCT
ajfa-410	200	33	inte	inte	NOUN
ajfa-410	200	34	(	(	PUNCT
ajfa-410	200	35	interpersonal	interpersonal	ADJ
ajfa-410	200	36	skills	skill	NOUN
ajfa-410	200	37	)	)	PUNCT
ajfa-410	200	38	source	source	NOUN
ajfa-410	200	39	type	type	NOUN
ajfa-410	200	40	iii	iii	NOUN
ajfa-410	200	41	sum	sum	NOUN
ajfa-410	200	42	of	of	ADP
ajfa-410	200	43	squares	square	NOUN
ajfa-410	200	44	df	df	PROPN
ajfa-410	200	45	mean	mean	PROPN
ajfa-410	200	46	square	square	PROPN
ajfa-410	200	47	f	f	PROPN
ajfa-410	200	48	sig	sig	PROPN
ajfa-410	200	49	.	.	PROPN
ajfa-410	201	1	corrected	correct	VERB
ajfa-410	201	2	model	model	NOUN
ajfa-410	201	3	1720.937	1720.937	NUM
ajfa-410	201	4	4	4	NUM
ajfa-410	201	5	430.234	430.234	NUM
ajfa-410	201	6	2.843	2.843	NUM
ajfa-410	201	7	.027	.027	NUM
ajfa-410	201	8	*	*	PUNCT
ajfa-410	201	9	*	*	PUNCT
ajfa-410	201	10	intercept	intercept	VERB
ajfa-410	201	11	676385.357	676385.357	NUM
ajfa-410	201	12	1	1	NUM
ajfa-410	201	13	676385.357	676385.357	NUM
ajfa-410	201	14	4468.991	4468.991	NUM
ajfa-410	201	15	.000	.000	NUM
ajfa-410	201	16	*	*	PUNCT
ajfa-410	201	17	*	*	PUNCT
ajfa-410	201	18	*	*	PUNCT
ajfa-410	201	19	job	job	NOUN
ajfa-410	201	20	265.157	265.157	NUM
ajfa-410	201	21	2	2	NUM
ajfa-410	201	22	132.578	132.578	NUM
ajfa-410	201	23	.876	.876	NUM
ajfa-410	201	24	.419	.419	NUM
ajfa-410	201	25	age	age	NOUN
ajfa-410	201	26	1632.784	1632.784	NUM
ajfa-410	201	27	2	2	NUM
ajfa-410	201	28	816.392	816.392	NUM
ajfa-410	201	29	5.394	5.394	NUM
ajfa-410	201	30	.006	.006	NUM
ajfa-410	201	31	*	*	PUNCT
ajfa-410	201	32	*	*	PUNCT
ajfa-410	201	33	*	*	PUNCT
ajfa-410	201	34	error	error	NOUN
ajfa-410	201	35	18464.795	18464.795	NUM
ajfa-410	201	36	122	122	NUM
ajfa-410	201	37	151.351	151.351	NUM
ajfa-410	201	38	total	total	NOUN
ajfa-410	201	39	992792.000	992792.000	NUM
ajfa-410	201	40	127	127	NUM
ajfa-410	201	41	corrected	correct	VERB
ajfa-410	201	42	total	total	ADJ
ajfa-410	201	43	20185.732	20185.732	NUM
ajfa-410	201	44	126	126	NUM
ajfa-410	201	45	independent	independent	ADJ
ajfa-410	201	46	variable	variable	NOUN
ajfa-410	201	47	=	=	NOUN
ajfa-410	201	48	job	job	NOUN
ajfa-410	201	49	and	and	CCONJ
ajfa-410	201	50	age	age	NOUN
ajfa-410	201	51	;	;	PUNCT
ajfa-410	201	52	dependent	dependent	ADJ
ajfa-410	201	53	variable	variable	NOUN
ajfa-410	201	54	=	=	SYM
ajfa-410	201	55	inte	inte	NOUN
ajfa-410	201	56	f	f	X
ajfa-410	201	57	-	-	PUNCT
ajfa-410	201	58	value	value	NOUN
ajfa-410	201	59	and	and	CCONJ
ajfa-410	201	60	p	p	NOUN
ajfa-410	201	61	-	-	PUNCT
ajfa-410	201	62	value	value	NOUN
ajfa-410	201	63	for	for	ADP
ajfa-410	201	64	levene‟s	levene‟s	ADJ
ajfa-410	201	65	test	test	NOUN
ajfa-410	201	66	are	be	AUX
ajfa-410	201	67	.636	.636	NUM
ajfa-410	201	68	and	and	CCONJ
ajfa-410	201	69	.746	.746	NUM
ajfa-410	201	70	r	r	NOUN
ajfa-410	201	71	squared	square	VERB
ajfa-410	201	72	=	=	SYM
ajfa-410	201	73	.085	.085	NUM
ajfa-410	201	74	(	(	PUNCT
ajfa-410	201	75	adjusted	adjust	VERB
ajfa-410	201	76	r	r	NOUN
ajfa-410	201	77	squared	square	VERB
ajfa-410	201	78	=	=	PUNCT
ajfa-410	201	79	.055	.055	NUM
ajfa-410	201	80	)	)	PUNCT
ajfa-410	202	1	*	*	PUNCT
ajfa-410	203	1	*	*	PUNCT
ajfa-410	203	2	*	*	PUNCT
ajfa-410	203	3	significant	significant	ADJ
ajfa-410	203	4	at	at	ADP
ajfa-410	203	5	the	the	DET
ajfa-410	203	6	0.01	0.01	NUM
ajfa-410	203	7	level	level	NOUN
ajfa-410	203	8	,	,	PUNCT
ajfa-410	203	9	*	*	PUNCT
ajfa-410	203	10	*	*	PUNCT
ajfa-410	203	11	significant	significant	ADJ
ajfa-410	203	12	at	at	ADP
ajfa-410	203	13	the	the	DET
ajfa-410	203	14	0.05	0.05	NUM
ajfa-410	203	15	level	level	NOUN
ajfa-410	203	16	asian	asian	ADJ
ajfa-410	203	17	journal	journal	NOUN
ajfa-410	203	18	of	of	ADP
ajfa-410	203	19	finance	finance	PROPN
ajfa-410	203	20	&	&	CCONJ
ajfa-410	203	21	accounting	accounting	PROPN
ajfa-410	203	22	issn	issn	PROPN
ajfa-410	203	23	1946	1946	NUM
ajfa-410	203	24	-	-	PUNCT
ajfa-410	203	25	052x	052x	NOUN
ajfa-410	203	26	2010	2010	NUM
ajfa-410	203	27	,	,	PUNCT
ajfa-410	203	28	vol	vol	NOUN
ajfa-410	203	29	.	.	PROPN
ajfa-410	203	30	2	2	NUM
ajfa-410	203	31	,	,	PUNCT
ajfa-410	203	32	no	no	INTJ
ajfa-410	203	33	.	.	NOUN
ajfa-410	203	34	1	1	NUM
ajfa-410	203	35	:	:	PUNCT
ajfa-410	203	36	e1	e1	VERB
ajfa-410	203	37	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	203	38	13	13	NUM
ajfa-410	203	39	(	(	PUNCT
ajfa-410	203	40	b	b	NOUN
ajfa-410	203	41	)	)	PUNCT
ajfa-410	203	42	info	info	NOUN
ajfa-410	203	43	(	(	PUNCT
ajfa-410	203	44	information	information	NOUN
ajfa-410	203	45	skills	skill	NOUN
ajfa-410	203	46	)	)	PUNCT
ajfa-410	203	47	source	source	NOUN
ajfa-410	203	48	type	type	NOUN
ajfa-410	203	49	iii	iii	NOUN
ajfa-410	203	50	sum	sum	NOUN
ajfa-410	203	51	of	of	ADP
ajfa-410	203	52	squares	square	NOUN
ajfa-410	203	53	df	df	PROPN
ajfa-410	203	54	mean	mean	PROPN
ajfa-410	203	55	square	square	PROPN
ajfa-410	203	56	f	f	PROPN
ajfa-410	203	57	sig	sig	PROPN
ajfa-410	203	58	.	.	PROPN
ajfa-410	204	1	corrected	correct	VERB
ajfa-410	204	2	model	model	NOUN
ajfa-410	204	3	985.166	985.166	NUM
ajfa-410	204	4	4	4	NUM
ajfa-410	204	5	246.292	246.292	NUM
ajfa-410	204	6	2.080	2.080	NUM
ajfa-410	204	7	.087	.087	NUM
ajfa-410	204	8	intercept	intercept	NOUN
ajfa-410	204	9	808653.343	808653.343	NUM
ajfa-410	204	10	1	1	NUM
ajfa-410	204	11	808653.343	808653.343	NUM
ajfa-410	204	12	6829.410	6829.410	NUM
ajfa-410	204	13	.000	.000	NUM
ajfa-410	204	14	*	*	PUNCT
ajfa-410	204	15	*	*	PUNCT
ajfa-410	204	16	*	*	PUNCT
ajfa-410	204	17	job	job	NOUN
ajfa-410	204	18	134.212	134.212	NUM
ajfa-410	204	19	2	2	NUM
ajfa-410	204	20	67.106	67.106	NUM
ajfa-410	204	21	.567	.567	NUM
ajfa-410	204	22	.569	.569	NUM
ajfa-410	205	1	age	age	NOUN
ajfa-410	205	2	921.900	921.900	NUM
ajfa-410	205	3	2	2	NUM
ajfa-410	205	4	460.950	460.950	NUM
ajfa-410	205	5	3.893	3.893	NUM
ajfa-410	205	6	.023	.023	NUM
ajfa-410	205	7	*	*	NOUN
ajfa-410	205	8	*	*	PUNCT
ajfa-410	205	9	error	error	NOUN
ajfa-410	205	10	14445.716	14445.716	NUM
ajfa-410	205	11	122	122	NUM
ajfa-410	205	12	118.408	118.408	NUM
ajfa-410	205	13	total	total	NOUN
ajfa-410	205	14	1.200e6	1.200e6	NUM
ajfa-410	205	15	127	127	NUM
ajfa-410	205	16	corrected	correct	VERB
ajfa-410	205	17	total	total	ADJ
ajfa-410	205	18	15430.882	15430.882	NUM
ajfa-410	205	19	126	126	NUM
ajfa-410	205	20	independent	independent	ADJ
ajfa-410	205	21	variable	variable	NOUN
ajfa-410	205	22	=	=	NOUN
ajfa-410	205	23	job	job	NOUN
ajfa-410	205	24	and	and	CCONJ
ajfa-410	205	25	age	age	NOUN
ajfa-410	205	26	;	;	PUNCT
ajfa-410	205	27	dependent	dependent	ADJ
ajfa-410	205	28	variable	variable	ADJ
ajfa-410	205	29	=	=	NOUN
ajfa-410	205	30	info	info	NOUN
ajfa-410	205	31	f	f	NOUN
ajfa-410	205	32	-	-	PUNCT
ajfa-410	205	33	value	value	NOUN
ajfa-410	205	34	and	and	CCONJ
ajfa-410	205	35	p	p	NOUN
ajfa-410	205	36	-	-	PUNCT
ajfa-410	205	37	value	value	NOUN
ajfa-410	205	38	for	for	ADP
ajfa-410	205	39	levene‟s	levene‟s	ADJ
ajfa-410	205	40	test	test	NOUN
ajfa-410	205	41	are	be	AUX
ajfa-410	205	42	.903	.903	NUM
ajfa-410	205	43	and	and	CCONJ
ajfa-410	205	44	.517	.517	NUM
ajfa-410	205	45	r	r	NOUN
ajfa-410	205	46	squared	square	VERB
ajfa-410	205	47	=	=	SYM
ajfa-410	205	48	.064	.064	NUM
ajfa-410	205	49	(	(	PUNCT
ajfa-410	205	50	adjusted	adjust	VERB
ajfa-410	205	51	r	r	NOUN
ajfa-410	205	52	squared	square	VERB
ajfa-410	205	53	=	=	NOUN
ajfa-410	205	54	.033	.033	NUM
ajfa-410	205	55	)	)	PUNCT
ajfa-410	206	1	*	*	PUNCT
ajfa-410	207	1	*	*	PUNCT
ajfa-410	207	2	*	*	PUNCT
ajfa-410	207	3	significant	significant	ADJ
ajfa-410	207	4	at	at	ADP
ajfa-410	207	5	the	the	DET
ajfa-410	207	6	0.01	0.01	NUM
ajfa-410	207	7	level	level	NOUN
ajfa-410	207	8	,	,	PUNCT
ajfa-410	207	9	*	*	PUNCT
ajfa-410	207	10	*	*	PUNCT
ajfa-410	207	11	significant	significant	ADJ
ajfa-410	207	12	at	at	ADP
ajfa-410	207	13	the	the	DET
ajfa-410	207	14	0.05	0.05	NUM
ajfa-410	207	15	level	level	NOUN
ajfa-410	207	16	(	(	PUNCT
ajfa-410	207	17	c	c	NOUN
ajfa-410	207	18	)	)	PUNCT
ajfa-410	207	19	anal	anal	ADJ
ajfa-410	207	20	(	(	PUNCT
ajfa-410	207	21	analysis	analysis	NOUN
ajfa-410	207	22	skills	skill	NOUN
ajfa-410	207	23	)	)	PUNCT
ajfa-410	207	24	source	source	NOUN
ajfa-410	207	25	type	type	NOUN
ajfa-410	207	26	iii	iii	NOUN
ajfa-410	207	27	sum	sum	NOUN
ajfa-410	207	28	of	of	ADP
ajfa-410	207	29	squares	square	NOUN
ajfa-410	207	30	df	df	PROPN
ajfa-410	207	31	mean	mean	PROPN
ajfa-410	207	32	square	square	PROPN
ajfa-410	207	33	f	f	PROPN
ajfa-410	207	34	sig	sig	PROPN
ajfa-410	207	35	.	.	PROPN
ajfa-410	208	1	corrected	correct	VERB
ajfa-410	208	2	model	model	NOUN
ajfa-410	208	3	2716.414	2716.414	NUM
ajfa-410	208	4	4	4	NUM
ajfa-410	208	5	679.104	679.104	NUM
ajfa-410	208	6	4.077	4.077	NUM
ajfa-410	208	7	.004	.004	NUM
ajfa-410	208	8	*	*	PUNCT
ajfa-410	208	9	*	*	PUNCT
ajfa-410	208	10	*	*	PUNCT
ajfa-410	208	11	intercept	intercept	NOUN
ajfa-410	208	12	604207.971	604207.971	NUM
ajfa-410	208	13	1	1	NUM
ajfa-410	208	14	604207.971	604207.971	NUM
ajfa-410	208	15	3627.265	3627.265	NUM
ajfa-410	208	16	.000	.000	NUM
ajfa-410	208	17	*	*	PUNCT
ajfa-410	208	18	*	*	PUNCT
ajfa-410	208	19	*	*	PUNCT
ajfa-410	208	20	job	job	NOUN
ajfa-410	208	21	1762.767	1762.767	NUM
ajfa-410	208	22	2	2	NUM
ajfa-410	208	23	881.383	881.383	NUM
ajfa-410	208	24	5.291	5.291	NUM
ajfa-410	208	25	.006	.006	NUM
ajfa-410	208	26	*	*	PUNCT
ajfa-410	208	27	*	*	PUNCT
ajfa-410	208	28	*	*	PUNCT
ajfa-410	208	29	age	age	NOUN
ajfa-410	208	30	1335.299	1335.299	NUM
ajfa-410	208	31	2	2	NUM
ajfa-410	208	32	667.650	667.650	NUM
ajfa-410	208	33	4.008	4.008	NUM
ajfa-410	208	34	.021	.021	NUM
ajfa-410	208	35	*	*	PROPN
ajfa-410	208	36	*	*	PUNCT
ajfa-410	208	37	error	error	NOUN
ajfa-410	208	38	20322.027	20322.027	NUM
ajfa-410	208	39	122	122	NUM
ajfa-410	208	40	166.574	166.574	NUM
ajfa-410	208	41	total	total	NOUN
ajfa-410	208	42	947938.000	947938.000	NUM
ajfa-410	208	43	127	127	NUM
ajfa-410	208	44	corrected	correct	VERB
ajfa-410	208	45	total	total	NOUN
ajfa-410	208	46	23038.441	23038.441	NUM
ajfa-410	208	47	126	126	NUM
ajfa-410	208	48	independent	independent	ADJ
ajfa-410	208	49	variable	variable	NOUN
ajfa-410	208	50	=	=	NOUN
ajfa-410	208	51	job	job	NOUN
ajfa-410	208	52	and	and	CCONJ
ajfa-410	208	53	age	age	NOUN
ajfa-410	208	54	;	;	PUNCT
ajfa-410	208	55	dependent	dependent	ADJ
ajfa-410	208	56	variable	variable	NOUN
ajfa-410	208	57	=	=	SYM
ajfa-410	208	58	anal	anal	ADJ
ajfa-410	208	59	f	f	NOUN
ajfa-410	208	60	-	-	PUNCT
ajfa-410	208	61	value	value	NOUN
ajfa-410	208	62	and	and	CCONJ
ajfa-410	208	63	p	p	NOUN
ajfa-410	208	64	-	-	PUNCT
ajfa-410	208	65	value	value	NOUN
ajfa-410	208	66	for	for	ADP
ajfa-410	208	67	levene‟s	levene‟s	ADJ
ajfa-410	208	68	test	test	NOUN
ajfa-410	208	69	are	be	AUX
ajfa-410	208	70	1.228	1.228	NUM
ajfa-410	208	71	and	and	CCONJ
ajfa-410	208	72	.286	.286	NUM
ajfa-410	208	73	r	r	NOUN
ajfa-410	208	74	squared	square	VERB
ajfa-410	208	75	=	=	SYM
ajfa-410	208	76	.118	.118	NUM
ajfa-410	209	1	(	(	PUNCT
ajfa-410	209	2	adjusted	adjust	VERB
ajfa-410	209	3	r	r	NOUN
ajfa-410	209	4	squared	square	VERB
ajfa-410	209	5	=	=	SYM
ajfa-410	209	6	.089	.089	NUM
ajfa-410	209	7	)	)	PUNCT
ajfa-410	209	8	interaction	interaction	NOUN
ajfa-410	209	9	effect	effect	NOUN
ajfa-410	209	10	between	between	ADP
ajfa-410	209	11	job	job	NOUN
ajfa-410	209	12	and	and	CCONJ
ajfa-410	209	13	age	age	NOUN
ajfa-410	209	14	was	be	AUX
ajfa-410	209	15	not	not	PART
ajfa-410	209	16	significantly	significantly	ADV
ajfa-410	209	17	associated	associate	VERB
ajfa-410	209	18	with	with	ADP
ajfa-410	209	19	the	the	DET
ajfa-410	209	20	dependent	dependent	ADJ
ajfa-410	209	21	valuable	valuable	ADJ
ajfa-410	209	22	of	of	ADP
ajfa-410	209	23	anal	anal	NOUN
ajfa-410	209	24	.	.	PUNCT
ajfa-410	210	1	*	*	PUNCT
ajfa-410	211	1	*	*	PUNCT
ajfa-410	211	2	*	*	PUNCT
ajfa-410	211	3	significant	significant	ADJ
ajfa-410	211	4	at	at	ADP
ajfa-410	211	5	the	the	DET
ajfa-410	211	6	0.01	0.01	NUM
ajfa-410	211	7	level	level	NOUN
ajfa-410	211	8	,	,	PUNCT
ajfa-410	211	9	*	*	PUNCT
ajfa-410	211	10	*	*	PUNCT
ajfa-410	211	11	significant	significant	ADJ
ajfa-410	211	12	at	at	ADP
ajfa-410	211	13	the	the	DET
ajfa-410	211	14	0.05	0.05	NUM
ajfa-410	211	15	level	level	NOUN
ajfa-410	211	16	asian	asian	ADJ
ajfa-410	211	17	journal	journal	NOUN
ajfa-410	211	18	of	of	ADP
ajfa-410	211	19	finance	finance	PROPN
ajfa-410	211	20	&	&	CCONJ
ajfa-410	211	21	accounting	accounting	PROPN
ajfa-410	211	22	issn	issn	PROPN
ajfa-410	211	23	1946	1946	NUM
ajfa-410	211	24	-	-	PUNCT
ajfa-410	211	25	052x	052x	NOUN
ajfa-410	211	26	2010	2010	NUM
ajfa-410	211	27	,	,	PUNCT
ajfa-410	211	28	vol	vol	NOUN
ajfa-410	211	29	.	.	PROPN
ajfa-410	211	30	2	2	NUM
ajfa-410	211	31	,	,	PUNCT
ajfa-410	211	32	no	no	INTJ
ajfa-410	211	33	.	.	NOUN
ajfa-410	211	34	1	1	NUM
ajfa-410	211	35	:	:	PUNCT
ajfa-410	211	36	e1	e1	VERB
ajfa-410	211	37	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	211	38	14	14	NUM
ajfa-410	211	39	(	(	PUNCT
ajfa-410	211	40	d	d	NOUN
ajfa-410	211	41	)	)	PUNCT
ajfa-410	211	42	beha	beha	NOUN
ajfa-410	211	43	(	(	PUNCT
ajfa-410	211	44	behaviour	behaviour	NOUN
ajfa-410	211	45	skills	skill	NOUN
ajfa-410	211	46	)	)	PUNCT
ajfa-410	211	47	source	source	NOUN
ajfa-410	211	48	type	type	NOUN
ajfa-410	211	49	iii	iii	NOUN
ajfa-410	211	50	sum	sum	NOUN
ajfa-410	211	51	of	of	ADP
ajfa-410	211	52	squares	square	NOUN
ajfa-410	211	53	df	df	PROPN
ajfa-410	211	54	mean	mean	PROPN
ajfa-410	211	55	square	square	PROPN
ajfa-410	211	56	f	f	PROPN
ajfa-410	211	57	sig	sig	PROPN
ajfa-410	211	58	.	.	PROPN
ajfa-410	212	1	corrected	correct	VERB
ajfa-410	212	2	model	model	NOUN
ajfa-410	212	3	1921.831	1921.831	NUM
ajfa-410	212	4	4	4	NUM
ajfa-410	212	5	480.458	480.458	NUM
ajfa-410	212	6	3.759	3.759	NUM
ajfa-410	212	7	.006	.006	NUM
ajfa-410	212	8	*	*	PUNCT
ajfa-410	212	9	*	*	PUNCT
ajfa-410	212	10	*	*	PUNCT
ajfa-410	212	11	intercept	intercept	VERB
ajfa-410	213	1	697653.131	697653.131	NUM
ajfa-410	213	2	1	1	NUM
ajfa-410	214	1	697653.131	697653.131	NUM
ajfa-410	214	2	5457.764	5457.764	NUM
ajfa-410	214	3	.000	.000	NUM
ajfa-410	214	4	*	*	PUNCT
ajfa-410	214	5	*	*	PUNCT
ajfa-410	214	6	*	*	PUNCT
ajfa-410	214	7	job	job	NOUN
ajfa-410	214	8	622.347	622.347	NUM
ajfa-410	214	9	2	2	NUM
ajfa-410	214	10	311.174	311.174	NUM
ajfa-410	214	11	2.434	2.434	NUM
ajfa-410	214	12	.092	.092	NUM
ajfa-410	214	13	age	age	NOUN
ajfa-410	214	14	1664.529	1664.529	NUM
ajfa-410	214	15	2	2	NUM
ajfa-410	214	16	832.265	832.265	NUM
ajfa-410	214	17	6.511	6.511	NUM
ajfa-410	214	18	.002	.002	NUM
ajfa-410	214	19	*	*	PUNCT
ajfa-410	214	20	*	*	PUNCT
ajfa-410	214	21	*	*	PUNCT
ajfa-410	214	22	error	error	NOUN
ajfa-410	214	23	15594.972	15594.972	PROPN
ajfa-410	214	24	122	122	NUM
ajfa-410	214	25	127.828	127.828	NUM
ajfa-410	214	26	total	total	NOUN
ajfa-410	214	27	1.047e6	1.047e6	NUM
ajfa-410	214	28	127	127	NUM
ajfa-410	214	29	corrected	correct	VERB
ajfa-410	214	30	total	total	ADJ
ajfa-410	214	31	17516.803	17516.803	NUM
ajfa-410	214	32	126	126	NUM
ajfa-410	214	33	independent	independent	ADJ
ajfa-410	214	34	variable	variable	NOUN
ajfa-410	214	35	=	=	NOUN
ajfa-410	214	36	job	job	NOUN
ajfa-410	214	37	and	and	CCONJ
ajfa-410	214	38	age	age	NOUN
ajfa-410	214	39	;	;	PUNCT
ajfa-410	214	40	dependent	dependent	ADJ
ajfa-410	214	41	variable	variable	NOUN
ajfa-410	214	42	=	=	NOUN
ajfa-410	214	43	beha	beha	NOUN
ajfa-410	214	44	f	f	NOUN
ajfa-410	214	45	-	-	PUNCT
ajfa-410	214	46	value	value	NOUN
ajfa-410	214	47	and	and	CCONJ
ajfa-410	214	48	p	p	NOUN
ajfa-410	214	49	-	-	PUNCT
ajfa-410	214	50	value	value	NOUN
ajfa-410	214	51	for	for	ADP
ajfa-410	214	52	levene‟s	levene‟s	ADJ
ajfa-410	214	53	test	test	NOUN
ajfa-410	214	54	are	be	AUX
ajfa-410	214	55	.572	.572	NUM
ajfa-410	214	56	and	and	CCONJ
ajfa-410	214	57	.799	.799	NUM
ajfa-410	214	58	r	r	NOUN
ajfa-410	214	59	squared	square	VERB
ajfa-410	214	60	=	=	SYM
ajfa-410	214	61	.110	.110	NUM
ajfa-410	214	62	(	(	PUNCT
ajfa-410	214	63	adjusted	adjust	VERB
ajfa-410	214	64	r	r	NOUN
ajfa-410	214	65	squared	square	VERB
ajfa-410	214	66	=	=	SYM
ajfa-410	214	67	.081	.081	NUM
ajfa-410	214	68	)	)	PUNCT
ajfa-410	215	1	*	*	PUNCT
ajfa-410	215	2	*	*	PUNCT
ajfa-410	215	3	*	*	PUNCT
ajfa-410	215	4	significant	significant	ADJ
ajfa-410	215	5	at	at	ADP
ajfa-410	215	6	the	the	DET
ajfa-410	215	7	0.01	0.01	NUM
ajfa-410	215	8	level	level	NOUN
ajfa-410	215	9	table	table	NOUN
ajfa-410	215	10	6	6	NUM
ajfa-410	215	11	exhibits	exhibit	VERB
ajfa-410	215	12	the	the	DET
ajfa-410	215	13	estimated	estimate	VERB
ajfa-410	215	14	means	mean	NOUN
ajfa-410	215	15	of	of	ADP
ajfa-410	215	16	perceived	perceive	VERB
ajfa-410	215	17	importance	importance	NOUN
ajfa-410	215	18	in	in	ADP
ajfa-410	215	19	skill	skill	NOUN
ajfa-410	215	20	type	type	NOUN
ajfa-410	215	21	needed	need	VERB
ajfa-410	215	22	for	for	ADP
ajfa-410	215	23	success	success	NOUN
ajfa-410	215	24	by	by	ADP
ajfa-410	215	25	cpas	cpa	NOUN
ajfa-410	215	26	among	among	ADP
ajfa-410	215	27	the	the	DET
ajfa-410	215	28	three	three	NUM
ajfa-410	215	29	groups	group	NOUN
ajfa-410	215	30	of	of	ADP
ajfa-410	215	31	accounting	accounting	NOUN
ajfa-410	215	32	faculty	faculty	NOUN
ajfa-410	215	33	,	,	PUNCT
ajfa-410	215	34	faculty	faculty	NOUN
ajfa-410	215	35	with	with	ADP
ajfa-410	215	36	practical	practical	ADJ
ajfa-410	215	37	experience	experience	NOUN
ajfa-410	215	38	and	and	CCONJ
ajfa-410	215	39	current	current	ADJ
ajfa-410	215	40	practitioners	practitioner	NOUN
ajfa-410	215	41	.	.	PUNCT
ajfa-410	216	1	in	in	ADP
ajfa-410	216	2	table	table	NOUN
ajfa-410	216	3	6	6	NUM
ajfa-410	216	4	,	,	PUNCT
ajfa-410	216	5	the	the	DET
ajfa-410	216	6	results	result	NOUN
ajfa-410	216	7	of	of	ADP
ajfa-410	216	8	the	the	DET
ajfa-410	216	9	least	least	ADJ
ajfa-410	216	10	square	square	ADJ
ajfa-410	216	11	difference	difference	NOUN
ajfa-410	216	12	t	t	NOUN
ajfa-410	216	13	-	-	PUNCT
ajfa-410	216	14	test	test	NOUN
ajfa-410	216	15	(	(	PUNCT
ajfa-410	216	16	lsd	lsd	NOUN
ajfa-410	216	17	)	)	PUNCT
ajfa-410	216	18	are	be	AUX
ajfa-410	216	19	also	also	ADV
ajfa-410	216	20	displayed	display	VERB
ajfa-410	216	21	.	.	PUNCT
ajfa-410	217	1	the	the	DET
ajfa-410	217	2	lsds	lsds	NOUN
ajfa-410	217	3	were	be	AUX
ajfa-410	217	4	applied	apply	VERB
ajfa-410	217	5	to	to	PART
ajfa-410	217	6	compare	compare	VERB
ajfa-410	217	7	the	the	DET
ajfa-410	217	8	difference	difference	NOUN
ajfa-410	217	9	in	in	ADP
ajfa-410	217	10	the	the	DET
ajfa-410	217	11	estimated	estimate	VERB
ajfa-410	217	12	means	mean	NOUN
ajfa-410	217	13	among	among	ADP
ajfa-410	217	14	the	the	DET
ajfa-410	217	15	three	three	NUM
ajfa-410	217	16	job	job	NOUN
ajfa-410	217	17	groups	group	NOUN
ajfa-410	217	18	and	and	CCONJ
ajfa-410	217	19	to	to	PART
ajfa-410	217	20	identify	identify	VERB
ajfa-410	217	21	the	the	DET
ajfa-410	217	22	direction	direction	NOUN
ajfa-410	217	23	of	of	ADP
ajfa-410	217	24	these	these	DET
ajfa-410	217	25	differences	difference	NOUN
ajfa-410	217	26	.	.	PUNCT
ajfa-410	218	1	the	the	DET
ajfa-410	218	2	analysis	analysis	NOUN
ajfa-410	218	3	result	result	NOUN
ajfa-410	218	4	shows	show	VERB
ajfa-410	218	5	that	that	SCONJ
ajfa-410	218	6	the	the	DET
ajfa-410	218	7	estimated	estimate	VERB
ajfa-410	218	8	means	mean	NOUN
ajfa-410	218	9	of	of	ADP
ajfa-410	218	10	the	the	DET
ajfa-410	218	11	analytical	analytical	ADJ
ajfa-410	218	12	skill	skill	NOUN
ajfa-410	218	13	type	type	NOUN
ajfa-410	218	14	(	(	PUNCT
ajfa-410	218	15	anal	anal	NOUN
ajfa-410	218	16	)	)	PUNCT
ajfa-410	218	17	for	for	ADP
ajfa-410	218	18	the	the	DET
ajfa-410	218	19	faculty	faculty	NOUN
ajfa-410	218	20	group	group	NOUN
ajfa-410	218	21	was	be	AUX
ajfa-410	218	22	significantly	significantly	ADV
ajfa-410	218	23	higher	high	ADJ
ajfa-410	218	24	than	than	ADP
ajfa-410	218	25	that	that	PRON
ajfa-410	218	26	of	of	ADP
ajfa-410	218	27	the	the	DET
ajfa-410	218	28	faculty	faculty	NOUN
ajfa-410	218	29	with	with	ADP
ajfa-410	218	30	practical	practical	ADJ
ajfa-410	218	31	experience	experience	NOUN
ajfa-410	218	32	group	group	NOUN
ajfa-410	218	33	(	(	PUNCT
ajfa-410	218	34	p	p	X
ajfa-410	218	35	<	<	X
ajfa-410	218	36	.05	.05	NUM
ajfa-410	218	37	)	)	PUNCT
ajfa-410	218	38	and	and	CCONJ
ajfa-410	218	39	practitioner	practitioner	NOUN
ajfa-410	218	40	group	group	NOUN
ajfa-410	218	41	(	(	PUNCT
ajfa-410	218	42	p	p	X
ajfa-410	218	43	<	<	X
ajfa-410	218	44	.01	.01	NUM
ajfa-410	218	45	)	)	PUNCT
ajfa-410	218	46	.	.	PUNCT
ajfa-410	219	1	in	in	ADP
ajfa-410	219	2	contrast	contrast	NOUN
ajfa-410	219	3	,	,	PUNCT
ajfa-410	219	4	the	the	DET
ajfa-410	219	5	mean	mean	ADJ
ajfa-410	219	6	score	score	NOUN
ajfa-410	219	7	for	for	ADP
ajfa-410	219	8	the	the	DET
ajfa-410	219	9	behavior	behavior	NOUN
ajfa-410	219	10	skill	skill	NOUN
ajfa-410	219	11	type	type	NOUN
ajfa-410	219	12	(	(	PUNCT
ajfa-410	219	13	beha	beha	NOUN
ajfa-410	219	14	)	)	PUNCT
ajfa-410	219	15	for	for	ADP
ajfa-410	219	16	the	the	DET
ajfa-410	219	17	practitioner	practitioner	NOUN
ajfa-410	219	18	group	group	NOUN
ajfa-410	219	19	was	be	AUX
ajfa-410	219	20	found	find	VERB
ajfa-410	219	21	to	to	PART
ajfa-410	219	22	be	be	AUX
ajfa-410	219	23	significantly	significantly	ADV
ajfa-410	219	24	lower	low	ADJ
ajfa-410	219	25	than	than	ADP
ajfa-410	219	26	that	that	PRON
ajfa-410	219	27	of	of	ADP
ajfa-410	219	28	the	the	DET
ajfa-410	219	29	faculty	faculty	NOUN
ajfa-410	219	30	group	group	NOUN
ajfa-410	219	31	(	(	PUNCT
ajfa-410	219	32	p	p	X
ajfa-410	219	33	<	<	X
ajfa-410	219	34	.05	.05	NUM
ajfa-410	219	35	)	)	PUNCT
ajfa-410	219	36	.	.	PUNCT
ajfa-410	220	1	no	no	DET
ajfa-410	220	2	significant	significant	ADJ
ajfa-410	220	3	differences	difference	NOUN
ajfa-410	220	4	were	be	AUX
ajfa-410	220	5	found	find	VERB
ajfa-410	220	6	for	for	ADP
ajfa-410	220	7	the	the	DET
ajfa-410	220	8	rest	rest	NOUN
ajfa-410	220	9	of	of	ADP
ajfa-410	220	10	information	information	NOUN
ajfa-410	220	11	skill	skill	NOUN
ajfa-410	220	12	type	type	NOUN
ajfa-410	220	13	(	(	PUNCT
ajfa-410	220	14	info	info	NOUN
ajfa-410	220	15	)	)	PUNCT
ajfa-410	220	16	and	and	CCONJ
ajfa-410	220	17	interpersonal	interpersonal	ADJ
ajfa-410	220	18	skill	skill	NOUN
ajfa-410	220	19	type	type	NOUN
ajfa-410	220	20	(	(	PUNCT
ajfa-410	220	21	inte	inte	NOUN
ajfa-410	220	22	)	)	PUNCT
ajfa-410	220	23	.	.	PUNCT
ajfa-410	221	1	the	the	DET
ajfa-410	221	2	direction	direction	NOUN
ajfa-410	221	3	of	of	ADP
ajfa-410	221	4	these	these	DET
ajfa-410	221	5	differences	difference	NOUN
ajfa-410	221	6	in	in	ADP
ajfa-410	221	7	perception	perception	NOUN
ajfa-410	221	8	of	of	ADP
ajfa-410	221	9	skill	skill	NOUN
ajfa-410	221	10	types	type	NOUN
ajfa-410	221	11	are	be	AUX
ajfa-410	221	12	identified	identify	VERB
ajfa-410	221	13	as	as	ADP
ajfa-410	221	14	the	the	DET
ajfa-410	221	15	inequality	inequality	NOUN
ajfa-410	221	16	signs	sign	NOUN
ajfa-410	221	17	in	in	ADP
ajfa-410	221	18	table	table	NOUN
ajfa-410	221	19	6	6	NUM
ajfa-410	221	20	.	.	PUNCT
ajfa-410	221	21	asian	asian	ADJ
ajfa-410	221	22	journal	journal	PROPN
ajfa-410	221	23	of	of	ADP
ajfa-410	221	24	finance	finance	PROPN
ajfa-410	221	25	&	&	CCONJ
ajfa-410	221	26	accounting	accounting	PROPN
ajfa-410	221	27	issn	issn	PROPN
ajfa-410	221	28	1946	1946	NUM
ajfa-410	221	29	-	-	PUNCT
ajfa-410	221	30	052x	052x	NOUN
ajfa-410	221	31	2010	2010	NUM
ajfa-410	221	32	,	,	PUNCT
ajfa-410	221	33	vol	vol	NOUN
ajfa-410	221	34	.	.	PROPN
ajfa-410	221	35	2	2	NUM
ajfa-410	221	36	,	,	PUNCT
ajfa-410	221	37	no	no	INTJ
ajfa-410	221	38	.	.	NOUN
ajfa-410	221	39	1	1	NUM
ajfa-410	221	40	:	:	PUNCT
ajfa-410	221	41	e1	e1	VERB
ajfa-410	221	42	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	221	43	15	15	NUM
ajfa-410	221	44	table	table	NOUN
ajfa-410	221	45	6	6	NUM
ajfa-410	221	46	:	:	PUNCT
ajfa-410	221	47	estimates	estimate	NOUN
ajfa-410	221	48	and	and	CCONJ
ajfa-410	221	49	univariate	univariate	ADJ
ajfa-410	221	50	anova	anova	PROPN
ajfa-410	221	51	tests	test	NOUN
ajfa-410	221	52	for	for	ADP
ajfa-410	221	53	skill	skill	NOUN
ajfa-410	221	54	types	type	NOUN
ajfa-410	221	55	in	in	ADP
ajfa-410	221	56	terms	term	NOUN
ajfa-410	221	57	of	of	ADP
ajfa-410	221	58	job	job	NOUN
ajfa-410	221	59	faculty	faculty	NOUN
ajfa-410	221	60	faculty	faculty	NOUN
ajfa-410	221	61	with	with	ADP
ajfa-410	221	62	practical	practical	ADJ
ajfa-410	221	63	exp	exp	NOUN
ajfa-410	221	64	.	.	PUNCT
ajfa-410	222	1	practitioner	practitioner	NOUN
ajfa-410	222	2	univariate	univariate	ADJ
ajfa-410	222	3	tests	test	NOUN
ajfa-410	222	4	inequality	inequality	NOUN
ajfa-410	222	5	sign	sign	NOUN
ajfa-410	222	6	estimates	estimate	NOUN
ajfa-410	222	7	(	(	PUNCT
ajfa-410	222	8	std	std	NOUN
ajfa-410	222	9	.	.	NOUN
ajfa-410	222	10	error	error	NOUN
ajfa-410	222	11	)	)	PUNCT
ajfa-410	222	12	rank	rank	NOUN
ajfa-410	222	13	estimates	estimate	NOUN
ajfa-410	222	14	(	(	PUNCT
ajfa-410	222	15	std	std	NOUN
ajfa-410	222	16	.	.	NOUN
ajfa-410	222	17	error	error	NOUN
ajfa-410	222	18	)	)	PUNCT
ajfa-410	222	19	rank	rank	NOUN
ajfa-410	222	20	estimates	estimate	NOUN
ajfa-410	222	21	(	(	PUNCT
ajfa-410	222	22	std	std	NOUN
ajfa-410	222	23	.	.	NOUN
ajfa-410	222	24	error	error	NOUN
ajfa-410	222	25	)	)	PUNCT
ajfa-410	222	26	rank	rank	NOUN
ajfa-410	222	27	f	f	PROPN
ajfa-410	222	28	sig	sig	PROPN
ajfa-410	222	29	.	.	PUNCT
ajfa-410	223	1	info	info	NOUN
ajfa-410	223	2	97.640	97.640	NUM
ajfa-410	223	3	(	(	PUNCT
ajfa-410	223	4	1.255	1.255	NUM
ajfa-410	223	5	)	)	PUNCT
ajfa-410	223	6	1	1	NUM
ajfa-410	223	7	96.954	96.954	NUM
ajfa-410	223	8	(	(	PUNCT
ajfa-410	223	9	2.235	2.235	NUM
ajfa-410	223	10	)	)	PUNCT
ajfa-410	223	11	1	1	NUM
ajfa-410	223	12	94.651	94.651	NUM
ajfa-410	223	13	(	(	PUNCT
ajfa-410	223	14	2.463	2.463	NUM
ajfa-410	223	15	)	)	PUNCT
ajfa-410	223	16	1	1	NUM
ajfa-410	223	17	.567	.567	NUM
ajfa-410	223	18	.569	.569	NUM
ajfa-410	224	1	beha	beha	NOUN
ajfa-410	224	2	91.628	91.628	NUM
ajfa-410	224	3	(	(	PUNCT
ajfa-410	224	4	1.304	1.304	NUM
ajfa-410	224	5	)	)	PUNCT
ajfa-410	224	6	2	2	NUM
ajfa-410	224	7	91.648	91.648	NUM
ajfa-410	224	8	(	(	PUNCT
ajfa-410	224	9	2.322	2.322	NUM
ajfa-410	224	10	)	)	PUNCT
ajfa-410	224	11	2	2	NUM
ajfa-410	224	12	85.384	85.384	NUM
ajfa-410	224	13	c	c	NOUN
ajfa-410	224	14	(	(	PUNCT
ajfa-410	224	15	2.559	2.559	NUM
ajfa-410	224	16	)	)	PUNCT
ajfa-410	224	17	2	2	NUM
ajfa-410	224	18	2.434	2.434	NUM
ajfa-410	224	19	.092	.092	NUM
ajfa-410	225	1	f	f	PROPN
ajfa-410	225	2	>	>	X
ajfa-410	225	3	p	p	PROPN
ajfa-410	225	4	anal	anal	ADJ
ajfa-410	225	5	88.755	88.755	NUM
ajfa-410	225	6	b	b	NOUN
ajfa-410	225	7	(	(	PUNCT
ajfa-410	225	8	1.488	1.488	NUM
ajfa-410	225	9	)	)	PUNCT
ajfa-410	225	10	3	3	NUM
ajfa-410	225	11	82.061	82.061	NUM
ajfa-410	225	12	(	(	PUNCT
ajfa-410	225	13	2.650	2.650	NUM
ajfa-410	225	14	)	)	PUNCT
ajfa-410	225	15	4	4	NUM
ajfa-410	225	16	79.207	79.207	NUM
ajfa-410	225	17	(	(	PUNCT
ajfa-410	225	18	2.922	2.922	NUM
ajfa-410	225	19	)	)	PUNCT
ajfa-410	225	20	4	4	NUM
ajfa-410	225	21	5.291	5.291	NUM
ajfa-410	225	22	.006	.006	NUM
ajfa-410	226	1	a	a	DET
ajfa-410	226	2	f	f	X
ajfa-410	226	3	>	>	X
ajfa-410	226	4	f	f	PROPN
ajfa-410	226	5	/	/	SYM
ajfa-410	226	6	p	p	X
ajfa-410	226	7	,	,	PUNCT
ajfa-410	226	8	p	p	NOUN
ajfa-410	226	9	inte	inte	NOUN
ajfa-410	226	10	87.765	87.765	NUM
ajfa-410	226	11	(	(	PUNCT
ajfa-410	226	12	1.418	1.418	NUM
ajfa-410	226	13	)	)	PUNCT
ajfa-410	226	14	4	4	NUM
ajfa-410	226	15	90.778	90.778	NUM
ajfa-410	226	16	(	(	PUNCT
ajfa-410	226	17	2.526	2.526	NUM
ajfa-410	226	18	)	)	PUNCT
ajfa-410	226	19	3	3	NUM
ajfa-410	226	20	85.992	85.992	NUM
ajfa-410	226	21	(	(	PUNCT
ajfa-410	226	22	2.785	2.785	NUM
ajfa-410	226	23	)	)	PUNCT
ajfa-410	226	24	3	3	NUM
ajfa-410	226	25	.876	.876	NUM
ajfa-410	226	26	.419	.419	NUM
ajfa-410	226	27	f	f	X
ajfa-410	227	1	=	=	PRON
ajfa-410	227	2	estimated	estimate	VERB
ajfa-410	227	3	score	score	NOUN
ajfa-410	227	4	for	for	ADP
ajfa-410	227	5	faculty	faculty	NOUN
ajfa-410	227	6	;	;	PUNCT
ajfa-410	227	7	f	f	X
ajfa-410	227	8	/	/	SYM
ajfa-410	227	9	p	p	X
ajfa-410	227	10	=	=	NOUN
ajfa-410	227	11	estimated	estimate	VERB
ajfa-410	227	12	score	score	NOUN
ajfa-410	227	13	for	for	ADP
ajfa-410	227	14	faculty	faculty	NOUN
ajfa-410	227	15	with	with	ADP
ajfa-410	227	16	practical	practical	ADJ
ajfa-410	227	17	experience	experience	NOUN
ajfa-410	227	18	;	;	PUNCT
ajfa-410	227	19	p	p	NOUN
ajfa-410	227	20	=	=	PUNCT
ajfa-410	227	21	estimated	estimate	VERB
ajfa-410	227	22	score	score	NOUN
ajfa-410	227	23	for	for	ADP
ajfa-410	227	24	practitioners	practitioner	NOUN
ajfa-410	227	25	least	least	ADV
ajfa-410	227	26	square	square	ADJ
ajfa-410	227	27	difference	difference	NOUN
ajfa-410	227	28	t	t	NOUN
ajfa-410	227	29	-	-	PUNCT
ajfa-410	227	30	test	test	NOUN
ajfa-410	227	31	(	(	PUNCT
ajfa-410	227	32	lsd	lsd	NOUN
ajfa-410	227	33	)	)	PUNCT
ajfa-410	227	34	technique	technique	NOUN
ajfa-410	227	35	was	be	AUX
ajfa-410	227	36	applied	apply	VERB
ajfa-410	227	37	to	to	PART
ajfa-410	227	38	adjust	adjust	VERB
ajfa-410	227	39	multiple	multiple	ADJ
ajfa-410	227	40	comparisons	comparison	NOUN
ajfa-410	227	41	a	a	DET
ajfa-410	227	42	significant	significant	ADJ
ajfa-410	227	43	at	at	ADP
ajfa-410	227	44	the	the	DET
ajfa-410	227	45	0.01	0.01	NUM
ajfa-410	227	46	level	level	NOUN
ajfa-410	227	47	b	b	NOUN
ajfa-410	227	48	significant	significant	ADJ
ajfa-410	227	49	for	for	ADP
ajfa-410	227	50	the	the	DET
ajfa-410	227	51	lsd	lsd	NOUN
ajfa-410	227	52	compared	compare	VERB
ajfa-410	227	53	to	to	ADP
ajfa-410	227	54	faculty	faculty	NOUN
ajfa-410	227	55	with	with	ADP
ajfa-410	227	56	practical	practical	ADJ
ajfa-410	227	57	experience	experience	NOUN
ajfa-410	227	58	(	(	PUNCT
ajfa-410	227	59	p	p	X
ajfa-410	227	60	<	<	X
ajfa-410	227	61	.05	.05	NUM
ajfa-410	227	62	)	)	PUNCT
ajfa-410	227	63	and	and	CCONJ
ajfa-410	227	64	practitioner	practitioner	NOUN
ajfa-410	227	65	(	(	PUNCT
ajfa-410	227	66	p	p	X
ajfa-410	227	67	<	<	X
ajfa-410	227	68	.01	.01	NUM
ajfa-410	227	69	)	)	PUNCT
ajfa-410	227	70	c	c	NOUN
ajfa-410	227	71	significant	significant	ADJ
ajfa-410	227	72	for	for	ADP
ajfa-410	227	73	the	the	DET
ajfa-410	227	74	lsd	lsd	NOUN
ajfa-410	227	75	compared	compare	VERB
ajfa-410	227	76	to	to	ADP
ajfa-410	227	77	faculty	faculty	NOUN
ajfa-410	227	78	(	(	PUNCT
ajfa-410	227	79	p	p	X
ajfa-410	227	80	<	<	X
ajfa-410	227	81	.05	.05	NUM
ajfa-410	227	82	)	)	PUNCT
ajfa-410	227	83	the	the	DET
ajfa-410	227	84	rankings	ranking	NOUN
ajfa-410	227	85	of	of	ADP
ajfa-410	227	86	perceived	perceive	VERB
ajfa-410	227	87	importance	importance	NOUN
ajfa-410	227	88	of	of	ADP
ajfa-410	227	89	generic	generic	ADJ
ajfa-410	227	90	skill	skill	NOUN
ajfa-410	227	91	types	type	NOUN
ajfa-410	227	92	were	be	AUX
ajfa-410	227	93	also	also	ADV
ajfa-410	227	94	reported	report	VERB
ajfa-410	227	95	in	in	ADP
ajfa-410	227	96	table	table	NOUN
ajfa-410	227	97	6	6	NUM
ajfa-410	227	98	.	.	PUNCT
ajfa-410	228	1	these	these	DET
ajfa-410	228	2	results	result	NOUN
ajfa-410	228	3	revealed	reveal	VERB
ajfa-410	228	4	the	the	DET
ajfa-410	228	5	ranking	ranking	NOUN
ajfa-410	228	6	orders	order	NOUN
ajfa-410	228	7	were	be	AUX
ajfa-410	228	8	similar	similar	ADJ
ajfa-410	228	9	among	among	ADP
ajfa-410	228	10	the	the	DET
ajfa-410	228	11	three	three	NUM
ajfa-410	228	12	groups	group	NOUN
ajfa-410	228	13	except	except	SCONJ
ajfa-410	228	14	for	for	ADP
ajfa-410	228	15	the	the	DET
ajfa-410	228	16	analytical	analytical	ADJ
ajfa-410	228	17	skill	skill	NOUN
ajfa-410	228	18	type	type	NOUN
ajfa-410	228	19	(	(	PUNCT
ajfa-410	228	20	anal	anal	NOUN
ajfa-410	228	21	)	)	PUNCT
ajfa-410	228	22	and	and	CCONJ
ajfa-410	228	23	interpersonal	interpersonal	ADJ
ajfa-410	228	24	skill	skill	NOUN
ajfa-410	228	25	type	type	NOUN
ajfa-410	228	26	(	(	PUNCT
ajfa-410	228	27	inte	inte	NOUN
ajfa-410	228	28	)	)	PUNCT
ajfa-410	228	29	.	.	PUNCT
ajfa-410	229	1	it	it	PRON
ajfa-410	229	2	was	be	AUX
ajfa-410	229	3	also	also	ADV
ajfa-410	229	4	found	find	VERB
ajfa-410	229	5	in	in	ADP
ajfa-410	229	6	table	table	NOUN
ajfa-410	229	7	6	6	NUM
ajfa-410	229	8	that	that	SCONJ
ajfa-410	229	9	the	the	DET
ajfa-410	229	10	faculty	faculty	NOUN
ajfa-410	229	11	group	group	NOUN
ajfa-410	229	12	perceived	perceive	VERB
ajfa-410	229	13	the	the	DET
ajfa-410	229	14	analytical	analytical	ADJ
ajfa-410	229	15	skill	skill	NOUN
ajfa-410	229	16	type	type	NOUN
ajfa-410	229	17	as	as	SCONJ
ajfa-410	229	18	more	more	ADV
ajfa-410	229	19	important	important	ADJ
ajfa-410	229	20	(	(	PUNCT
ajfa-410	229	21	ranked	rank	VERB
ajfa-410	229	22	as	as	ADV
ajfa-410	229	23	third	third	ADJ
ajfa-410	229	24	in	in	ADP
ajfa-410	229	25	importance	importance	NOUN
ajfa-410	229	26	)	)	PUNCT
ajfa-410	229	27	than	than	SCONJ
ajfa-410	229	28	the	the	DET
ajfa-410	229	29	other	other	ADJ
ajfa-410	229	30	two	two	NUM
ajfa-410	229	31	groups	group	NOUN
ajfa-410	229	32	did	do	AUX
ajfa-410	229	33	(	(	PUNCT
ajfa-410	229	34	ranked	rank	VERB
ajfa-410	229	35	as	as	ADP
ajfa-410	229	36	fourth	fourth	ADJ
ajfa-410	229	37	in	in	ADP
ajfa-410	229	38	importance	importance	NOUN
ajfa-410	229	39	)	)	PUNCT
ajfa-410	229	40	.	.	PUNCT
ajfa-410	230	1	this	this	DET
ajfa-410	230	2	ranking	ranking	ADJ
ajfa-410	230	3	result	result	NOUN
ajfa-410	230	4	is	be	AUX
ajfa-410	230	5	consistent	consistent	ADJ
ajfa-410	230	6	with	with	ADP
ajfa-410	230	7	the	the	DET
ajfa-410	230	8	result	result	NOUN
ajfa-410	230	9	of	of	ADP
ajfa-410	230	10	the	the	DET
ajfa-410	230	11	lsd	lsd	NOUN
ajfa-410	230	12	,	,	PUNCT
ajfa-410	230	13	which	which	PRON
ajfa-410	230	14	indicated	indicate	VERB
ajfa-410	230	15	a	a	DET
ajfa-410	230	16	significantly	significantly	ADV
ajfa-410	230	17	higher	high	ADJ
ajfa-410	230	18	score	score	NOUN
ajfa-410	230	19	of	of	ADP
ajfa-410	230	20	anal	anal	NOUN
ajfa-410	230	21	for	for	ADP
ajfa-410	230	22	the	the	DET
ajfa-410	230	23	faculty	faculty	NOUN
ajfa-410	230	24	group	group	NOUN
ajfa-410	230	25	than	than	ADP
ajfa-410	230	26	the	the	DET
ajfa-410	230	27	other	other	ADJ
ajfa-410	230	28	two	two	NUM
ajfa-410	230	29	groups	group	NOUN
ajfa-410	230	30	.	.	PUNCT
ajfa-410	231	1	however	however	ADV
ajfa-410	231	2	,	,	PUNCT
ajfa-410	231	3	the	the	DET
ajfa-410	231	4	significant	significant	ADJ
ajfa-410	231	5	difference	difference	NOUN
ajfa-410	231	6	in	in	ADP
ajfa-410	231	7	the	the	DET
ajfa-410	231	8	behavioral	behavioral	ADJ
ajfa-410	231	9	skill	skill	NOUN
ajfa-410	231	10	type	type	NOUN
ajfa-410	231	11	(	(	PUNCT
ajfa-410	231	12	beha	beha	NOUN
ajfa-410	231	13	)	)	PUNCT
ajfa-410	231	14	by	by	ADP
ajfa-410	231	15	the	the	DET
ajfa-410	231	16	lsd	lsd	NOUN
ajfa-410	231	17	is	be	AUX
ajfa-410	231	18	not	not	PART
ajfa-410	231	19	explicit	explicit	ADJ
ajfa-410	231	20	from	from	ADP
ajfa-410	231	21	the	the	DET
ajfa-410	231	22	ranking	ranking	ADJ
ajfa-410	231	23	order	order	NOUN
ajfa-410	231	24	.	.	PUNCT
ajfa-410	232	1	although	although	SCONJ
ajfa-410	232	2	the	the	DET
ajfa-410	232	3	lsd	lsd	NOUN
ajfa-410	232	4	result	result	NOUN
ajfa-410	232	5	presents	present	VERB
ajfa-410	232	6	a	a	DET
ajfa-410	232	7	significantly	significantly	ADV
ajfa-410	232	8	lower	low	ADJ
ajfa-410	232	9	score	score	NOUN
ajfa-410	232	10	for	for	ADP
ajfa-410	232	11	practitioners	practitioner	NOUN
ajfa-410	232	12	than	than	ADP
ajfa-410	232	13	the	the	DET
ajfa-410	232	14	other	other	ADJ
ajfa-410	232	15	two	two	NUM
ajfa-410	232	16	groups	group	NOUN
ajfa-410	232	17	,	,	PUNCT
ajfa-410	232	18	all	all	DET
ajfa-410	232	19	the	the	DET
ajfa-410	232	20	scores	score	NOUN
ajfa-410	232	21	of	of	ADP
ajfa-410	232	22	beha	beha	NOUN
ajfa-410	232	23	for	for	ADP
ajfa-410	232	24	the	the	DET
ajfa-410	232	25	three	three	NUM
ajfa-410	232	26	groups	group	NOUN
ajfa-410	232	27	are	be	AUX
ajfa-410	232	28	commonly	commonly	ADV
ajfa-410	232	29	ranked	rank	VERB
ajfa-410	232	30	as	as	ADV
ajfa-410	232	31	second	second	ADJ
ajfa-410	232	32	in	in	ADP
ajfa-410	232	33	importance	importance	NOUN
ajfa-410	232	34	.	.	PUNCT
ajfa-410	233	1	asian	asian	ADJ
ajfa-410	233	2	journal	journal	PROPN
ajfa-410	233	3	of	of	ADP
ajfa-410	233	4	finance	finance	PROPN
ajfa-410	233	5	&	&	CCONJ
ajfa-410	233	6	accounting	accounting	PROPN
ajfa-410	233	7	issn	issn	PROPN
ajfa-410	233	8	1946	1946	NUM
ajfa-410	233	9	-	-	PUNCT
ajfa-410	233	10	052x	052x	NOUN
ajfa-410	233	11	2010	2010	NUM
ajfa-410	233	12	,	,	PUNCT
ajfa-410	233	13	vol	vol	NOUN
ajfa-410	233	14	.	.	PROPN
ajfa-410	233	15	2	2	NUM
ajfa-410	233	16	,	,	PUNCT
ajfa-410	233	17	no	no	INTJ
ajfa-410	233	18	.	.	NOUN
ajfa-410	233	19	1	1	NUM
ajfa-410	233	20	:	:	PUNCT
ajfa-410	233	21	e1	e1	VERB
ajfa-410	233	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	233	23	16	16	NUM
ajfa-410	233	24	table	table	NOUN
ajfa-410	233	25	7	7	NUM
ajfa-410	233	26	:	:	PUNCT
ajfa-410	233	27	estimates	estimate	NOUN
ajfa-410	233	28	and	and	CCONJ
ajfa-410	233	29	univariate	univariate	ADJ
ajfa-410	233	30	anova	anova	PROPN
ajfa-410	233	31	tests	test	NOUN
ajfa-410	233	32	for	for	ADP
ajfa-410	233	33	skill	skill	NOUN
ajfa-410	233	34	elements	element	NOUN
ajfa-410	233	35	in	in	ADP
ajfa-410	233	36	terms	term	NOUN
ajfa-410	233	37	of	of	ADP
ajfa-410	233	38	job	job	NOUN
ajfa-410	233	39	group	group	NOUN
ajfa-410	233	40	(	(	PUNCT
ajfa-410	233	41	n	n	CCONJ
ajfa-410	233	42	)	)	PUNCT
ajfa-410	233	43	faculty	faculty	NOUN
ajfa-410	233	44	(	(	PUNCT
ajfa-410	233	45	81	81	NUM
ajfa-410	233	46	)	)	PUNCT
ajfa-410	233	47	faculty	faculty	NOUN
ajfa-410	233	48	with	with	ADP
ajfa-410	233	49	practical	practical	ADJ
ajfa-410	233	50	exp	exp	NOUN
ajfa-410	233	51	.	.	PUNCT
ajfa-410	234	1	(	(	PUNCT
ajfa-410	234	2	26	26	NUM
ajfa-410	234	3	)	)	PUNCT
ajfa-410	234	4	practitioners	practitioner	NOUN
ajfa-410	234	5	(	(	PUNCT
ajfa-410	234	6	20	20	NUM
ajfa-410	234	7	)	)	PUNCT
ajfa-410	234	8	univariate	univariate	ADJ
ajfa-410	234	9	tests	test	NOUN
ajfa-410	234	10	inequality	inequality	NOUN
ajfa-410	234	11	sign	sign	NOUN
ajfa-410	234	12	skill	skill	NOUN
ajfa-410	234	13	elements	element	NOUN
ajfa-410	234	14	estimates	estimate	NOUN
ajfa-410	234	15	(	(	PUNCT
ajfa-410	234	16	std	std	NOUN
ajfa-410	234	17	.	.	NOUN
ajfa-410	234	18	error	error	NOUN
ajfa-410	234	19	)	)	PUNCT
ajfa-410	234	20	rank	rank	NOUN
ajfa-410	234	21	estimates	estimate	NOUN
ajfa-410	234	22	(	(	PUNCT
ajfa-410	234	23	std	std	NOUN
ajfa-410	234	24	.	.	NOUN
ajfa-410	234	25	error	error	NOUN
ajfa-410	234	26	)	)	PUNCT
ajfa-410	234	27	rank	rank	NOUN
ajfa-410	234	28	estimates	estimate	NOUN
ajfa-410	234	29	(	(	PUNCT
ajfa-410	234	30	std	std	NOUN
ajfa-410	234	31	.	.	NOUN
ajfa-410	234	32	error	error	NOUN
ajfa-410	234	33	)	)	PUNCT
ajfa-410	234	34	rank	rank	NOUN
ajfa-410	234	35	f	f	PROPN
ajfa-410	234	36	sig	sig	PROPN
ajfa-410	234	37	.	.	PUNCT
ajfa-410	235	1	information	information	NOUN
ajfa-410	235	2	gathering	gather	VERB
ajfa-410	235	3	32.759	32.759	NUM
ajfa-410	235	4	(	(	PUNCT
ajfa-410	235	5	.448	.448	NUM
ajfa-410	235	6	)	)	PUNCT
ajfa-410	235	7	1	1	NUM
ajfa-410	235	8	32.543	32.543	NUM
ajfa-410	235	9	(	(	PUNCT
ajfa-410	235	10	.798	.798	NUM
ajfa-410	235	11	)	)	PUNCT
ajfa-410	235	12	2	2	NUM
ajfa-410	235	13	31.455	31.455	NUM
ajfa-410	235	14	(	(	PUNCT
ajfa-410	235	15	.880	.880	NUM
ajfa-410	235	16	)	)	PUNCT
ajfa-410	235	17	2	2	NUM
ajfa-410	235	18	.848	.848	NUM
ajfa-410	235	19	.431	.431	NUM
ajfa-410	235	20	information	information	NOUN
ajfa-410	235	21	analysis	analysis	NOUN
ajfa-410	235	22	32.547	32.547	NUM
ajfa-410	235	23	(	(	PUNCT
ajfa-410	235	24	.503	.503	NUM
ajfa-410	235	25	)	)	PUNCT
ajfa-410	235	26	2	2	NUM
ajfa-410	235	27	31.829	31.829	NUM
ajfa-410	235	28	(	(	PUNCT
ajfa-410	235	29	.896	.896	NUM
ajfa-410	235	30	)	)	PUNCT
ajfa-410	236	1	4	4	NUM
ajfa-410	236	2	31.986	31.986	NUM
ajfa-410	236	3	(	(	PUNCT
ajfa-410	236	4	.988	.988	NUM
ajfa-410	236	5	)	)	PUNCT
ajfa-410	236	6	1	1	NUM
ajfa-410	236	7	.298	.298	NUM
ajfa-410	236	8	.743	.743	NUM
ajfa-410	236	9	action	action	NOUN
ajfa-410	236	10	32.404	32.404	NUM
ajfa-410	236	11	(	(	PUNCT
ajfa-410	236	12	.470	.470	NUM
ajfa-410	236	13	)	)	PUNCT
ajfa-410	236	14	3	3	NUM
ajfa-410	236	15	31.864	31.864	NUM
ajfa-410	236	16	(	(	PUNCT
ajfa-410	236	17	.837	.837	NUM
ajfa-410	236	18	)	)	PUNCT
ajfa-410	236	19	3	3	NUM
ajfa-410	236	20	30.934	30.934	NUM
ajfa-410	236	21	(	(	PUNCT
ajfa-410	236	22	.923	.923	NUM
ajfa-410	236	23	)	)	PUNCT
ajfa-410	236	24	4	4	NUM
ajfa-410	236	25	1.001	1.001	NUM
ajfa-410	236	26	.370	.370	NUM
ajfa-410	236	27	sense	sense	NOUN
ajfa-410	236	28	making	make	VERB
ajfa-410	236	29	32.335	32.335	NUM
ajfa-410	236	30	(	(	PUNCT
ajfa-410	236	31	.452	.452	NUM
ajfa-410	236	32	)	)	PUNCT
ajfa-410	236	33	4	4	NUM
ajfa-410	236	34	32.583	32.583	NUM
ajfa-410	236	35	(	(	PUNCT
ajfa-410	236	36	.806	.806	NUM
ajfa-410	236	37	)	)	PUNCT
ajfa-410	236	38	1	1	NUM
ajfa-410	236	39	31.21	31.21	NUM
ajfa-410	236	40	(	(	PUNCT
ajfa-410	236	41	.888	.888	NUM
ajfa-410	236	42	)	)	PUNCT
ajfa-410	236	43	3	3	NUM
ajfa-410	236	44	.768	.768	NUM
ajfa-410	236	45	.466	.466	NUM
ajfa-410	236	46	goal	goal	NOUN
ajfa-410	236	47	setting	set	VERB
ajfa-410	236	48	31.131	31.131	NUM
ajfa-410	236	49	(	(	PUNCT
ajfa-410	236	50	.499	.499	NUM
ajfa-410	236	51	)	)	PUNCT
ajfa-410	236	52	5	5	NUM
ajfa-410	236	53	30.829	30.829	NUM
ajfa-410	236	54	(	(	PUNCT
ajfa-410	236	55	.889	.889	NUM
ajfa-410	236	56	)	)	PUNCT
ajfa-410	236	57	6	6	NUM
ajfa-410	236	58	28.191e	28.191e	NUM
ajfa-410	236	59	(	(	PUNCT
ajfa-410	236	60	.980	.980	NUM
ajfa-410	236	61	)	)	PUNCT
ajfa-410	236	62	8	8	NUM
ajfa-410	236	63	3.523	3.523	NUM
ajfa-410	236	64	.033b	.033b	PROPN
ajfa-410	237	1	f	f	X
ajfa-410	237	2	,	,	PUNCT
ajfa-410	237	3	f	f	X
ajfa-410	237	4	/	/	SYM
ajfa-410	237	5	p	p	X
ajfa-410	237	6	>	>	X
ajfa-410	237	7	p	p	PROPN
ajfa-410	237	8	relationship	relationship	NOUN
ajfa-410	237	9	31.038	31.038	NUM
ajfa-410	237	10	(	(	PUNCT
ajfa-410	237	11	.526	.526	NUM
ajfa-410	237	12	)	)	PUNCT
ajfa-410	237	13	6	6	NUM
ajfa-410	237	14	31.685	31.685	NUM
ajfa-410	237	15	(	(	PUNCT
ajfa-410	237	16	.937	.937	NUM
ajfa-410	237	17	)	)	PUNCT
ajfa-410	237	18	5	5	NUM
ajfa-410	237	19	29.776	29.776	NUM
ajfa-410	237	20	(	(	PUNCT
ajfa-410	237	21	1.033	1.033	NUM
ajfa-410	237	22	)	)	PUNCT
ajfa-410	237	23	5	5	NUM
ajfa-410	237	24	.963	.963	NUM
ajfa-410	237	25	.385	.385	NUM
ajfa-410	237	26	theory	theory	NOUN
ajfa-410	237	27	30.804	30.804	NUM
ajfa-410	237	28	(	(	PUNCT
ajfa-410	237	29	.523	.523	NUM
ajfa-410	237	30	)	)	PUNCT
ajfa-410	237	31	7	7	NUM
ajfa-410	237	32	30.138	30.138	NUM
ajfa-410	237	33	(	(	PUNCT
ajfa-410	237	34	.932	.932	NUM
ajfa-410	237	35	)	)	PUNCT
ajfa-410	237	36	8	8	NUM
ajfa-410	237	37	28.41	28.41	NUM
ajfa-410	237	38	(	(	PUNCT
ajfa-410	237	39	1.028	1.028	NUM
ajfa-410	237	40	)	)	PUNCT
ajfa-410	237	41	7	7	NUM
ajfa-410	237	42	2.096	2.096	NUM
ajfa-410	237	43	.127	.127	NUM
ajfa-410	237	44	quantitative	quantitative	ADJ
ajfa-410	237	45	29.097c	29.097c	NUM
ajfa-410	237	46	(	(	PUNCT
ajfa-410	237	47	.589	.589	NUM
ajfa-410	237	48	)	)	PUNCT
ajfa-410	237	49	8	8	NUM
ajfa-410	237	50	26.075	26.075	NUM
ajfa-410	237	51	(	(	PUNCT
ajfa-410	237	52	1.05	1.05	NUM
ajfa-410	237	53	)	)	PUNCT
ajfa-410	237	54	11	11	NUM
ajfa-410	237	55	24.529	24.529	NUM
ajfa-410	237	56	(	(	PUNCT
ajfa-410	237	57	1.157	1.157	NUM
ajfa-410	237	58	)	)	PUNCT
ajfa-410	237	59	12	12	NUM
ajfa-410	237	60	7.448	7.448	NUM
ajfa-410	237	61	.001a	.001a	NOUN
ajfa-410	238	1	f	f	X
ajfa-410	238	2	>	>	X
ajfa-410	238	3	f	f	X
ajfa-410	238	4	/	/	SYM
ajfa-410	238	5	p	p	X
ajfa-410	238	6	,	,	PUNCT
ajfa-410	238	7	p	p	NOUN
ajfa-410	238	8	technology	technology	NOUN
ajfa-410	238	9	28.854d	28.854d	NUM
ajfa-410	238	10	(	(	PUNCT
ajfa-410	238	11	.653	.653	NUM
ajfa-410	238	12	)	)	PUNCT
ajfa-410	238	13	9	9	NUM
ajfa-410	238	14	25.847	25.847	NUM
ajfa-410	238	15	(	(	PUNCT
ajfa-410	238	16	1.163	1.163	NUM
ajfa-410	238	17	)	)	PUNCT
ajfa-410	238	18	12	12	NUM
ajfa-410	238	19	26.268	26.268	NUM
ajfa-410	238	20	(	(	PUNCT
ajfa-410	238	21	1.282	1.282	NUM
ajfa-410	238	22	)	)	PUNCT
ajfa-410	238	23	10	10	NUM
ajfa-410	238	24	3.301	3.301	NUM
ajfa-410	238	25	.040b	.040b	PROPN
ajfa-410	239	1	f	f	X
ajfa-410	239	2	>	>	X
ajfa-410	239	3	f	f	PROPN
ajfa-410	239	4	/	/	SYM
ajfa-410	239	5	p	p	X
ajfa-410	239	6	,	,	PUNCT
ajfa-410	239	7	p	p	NOUN
ajfa-410	239	8	leadership	leadership	NOUN
ajfa-410	239	9	28.538	28.538	NUM
ajfa-410	239	10	(	(	PUNCT
ajfa-410	239	11	.539	.539	NUM
ajfa-410	239	12	)	)	PUNCT
ajfa-410	239	13	10	10	NUM
ajfa-410	239	14	30.207	30.207	NUM
ajfa-410	239	15	(	(	PUNCT
ajfa-410	239	16	.960	.960	NUM
ajfa-410	239	17	)	)	PUNCT
ajfa-410	239	18	7	7	NUM
ajfa-410	239	19	28.508	28.508	NUM
ajfa-410	239	20	(	(	PUNCT
ajfa-410	239	21	1.058	1.058	NUM
ajfa-410	239	22	)	)	PUNCT
ajfa-410	239	23	6	6	NUM
ajfa-410	239	24	1.207	1.207	NUM
ajfa-410	239	25	.303	.303	NUM
ajfa-410	239	26	help	help	VERB
ajfa-410	239	27	28.188	28.188	NUM
ajfa-410	239	28	(	(	PUNCT
ajfa-410	239	29	.547	.547	NUM
ajfa-410	239	30	)	)	PUNCT
ajfa-410	239	31	11	11	NUM
ajfa-410	239	32	28.886	28.886	NUM
ajfa-410	239	33	(	(	PUNCT
ajfa-410	239	34	.974	.974	NUM
ajfa-410	239	35	)	)	PUNCT
ajfa-410	239	36	10	10	NUM
ajfa-410	239	37	27.708	27.708	NUM
ajfa-410	239	38	(	(	PUNCT
ajfa-410	239	39	1.073	1.073	NUM
ajfa-410	239	40	)	)	PUNCT
ajfa-410	239	41	9	9	NUM
ajfa-410	239	42	.347	.347	NUM
ajfa-410	239	43	.707	.707	NUM
ajfa-410	239	44	initiative	initiative	NOUN
ajfa-410	239	45	28.094	28.094	NUM
ajfa-410	239	46	(	(	PUNCT
ajfa-410	239	47	.559	.559	NUM
ajfa-410	239	48	)	)	PUNCT
ajfa-410	239	49	12	12	NUM
ajfa-410	239	50	28.955	28.955	NUM
ajfa-410	239	51	(	(	PUNCT
ajfa-410	239	52	.996	.996	NUM
ajfa-410	239	53	)	)	PUNCT
ajfa-410	239	54	9	9	NUM
ajfa-410	239	55	26.259	26.259	NUM
ajfa-410	239	56	(	(	PUNCT
ajfa-410	239	57	1.098	1.098	NUM
ajfa-410	239	58	)	)	PUNCT
ajfa-410	239	59	11	11	NUM
ajfa-410	239	60	1.716	1.716	NUM
ajfa-410	239	61	.184	.184	NUM
ajfa-410	239	62	f	f	X
ajfa-410	240	1	=	=	PUNCT
ajfa-410	240	2	estimated	estimate	VERB
ajfa-410	240	3	score	score	NOUN
ajfa-410	240	4	for	for	ADP
ajfa-410	240	5	faculty	faculty	NOUN
ajfa-410	240	6	;	;	PUNCT
ajfa-410	240	7	f	f	X
ajfa-410	240	8	/	/	SYM
ajfa-410	240	9	p	p	X
ajfa-410	240	10	=	=	NOUN
ajfa-410	240	11	estimated	estimate	VERB
ajfa-410	240	12	score	score	NOUN
ajfa-410	240	13	for	for	ADP
ajfa-410	240	14	faculty	faculty	NOUN
ajfa-410	240	15	with	with	ADP
ajfa-410	240	16	practical	practical	ADJ
ajfa-410	240	17	experience	experience	NOUN
ajfa-410	240	18	;	;	PUNCT
ajfa-410	240	19	p	p	NOUN
ajfa-410	240	20	=	=	PUNCT
ajfa-410	240	21	estimated	estimate	VERB
ajfa-410	240	22	score	score	NOUN
ajfa-410	240	23	for	for	ADP
ajfa-410	240	24	practitioners	practitioner	NOUN
ajfa-410	240	25	least	least	ADV
ajfa-410	240	26	square	square	ADJ
ajfa-410	240	27	difference	difference	NOUN
ajfa-410	240	28	t	t	NOUN
ajfa-410	240	29	-	-	PUNCT
ajfa-410	240	30	test	test	NOUN
ajfa-410	240	31	(	(	PUNCT
ajfa-410	240	32	lsd	lsd	NOUN
ajfa-410	240	33	)	)	PUNCT
ajfa-410	240	34	technique	technique	NOUN
ajfa-410	240	35	was	be	AUX
ajfa-410	240	36	applied	apply	VERB
ajfa-410	240	37	to	to	PART
ajfa-410	240	38	adjust	adjust	VERB
ajfa-410	240	39	multiple	multiple	ADJ
ajfa-410	240	40	comparisons	comparison	NOUN
ajfa-410	240	41	a	a	DET
ajfa-410	240	42	significant	significant	ADJ
ajfa-410	240	43	at	at	ADP
ajfa-410	240	44	the	the	DET
ajfa-410	240	45	0.01	0.01	NUM
ajfa-410	240	46	level	level	NOUN
ajfa-410	240	47	for	for	ADP
ajfa-410	240	48	the	the	DET
ajfa-410	240	49	univariate	univariate	ADJ
ajfa-410	240	50	anova	anova	PROPN
ajfa-410	240	51	b	b	X
ajfa-410	240	52	significant	significant	ADJ
ajfa-410	240	53	at	at	ADP
ajfa-410	240	54	the	the	DET
ajfa-410	240	55	0.05	0.05	NUM
ajfa-410	240	56	level	level	NOUN
ajfa-410	240	57	for	for	ADP
ajfa-410	240	58	the	the	DET
ajfa-410	240	59	univariate	univariate	ADJ
ajfa-410	240	60	anova	anova	PROPN
ajfa-410	240	61	c	c	PROPN
ajfa-410	240	62	significant	significant	ADJ
ajfa-410	240	63	for	for	ADP
ajfa-410	240	64	the	the	DET
ajfa-410	240	65	lsd	lsd	NOUN
ajfa-410	240	66	compared	compare	VERB
ajfa-410	240	67	to	to	ADP
ajfa-410	240	68	faculty	faculty	NOUN
ajfa-410	240	69	with	with	ADP
ajfa-410	240	70	practical	practical	ADJ
ajfa-410	240	71	experience	experience	NOUN
ajfa-410	240	72	(	(	PUNCT
ajfa-410	240	73	p	p	X
ajfa-410	240	74	<	<	X
ajfa-410	240	75	.05	.05	NUM
ajfa-410	240	76	)	)	PUNCT
ajfa-410	240	77	and	and	CCONJ
ajfa-410	240	78	practitioner	practitioner	NOUN
ajfa-410	240	79	(	(	PUNCT
ajfa-410	240	80	p	p	X
ajfa-410	240	81	<	<	X
ajfa-410	240	82	.01	.01	NUM
ajfa-410	240	83	)	)	PUNCT
ajfa-410	241	1	d	d	NOUN
ajfa-410	241	2	significant	significant	ADJ
ajfa-410	241	3	for	for	ADP
ajfa-410	241	4	the	the	DET
ajfa-410	241	5	lsd	lsd	NOUN
ajfa-410	241	6	compared	compare	VERB
ajfa-410	241	7	to	to	ADP
ajfa-410	241	8	faculty	faculty	NOUN
ajfa-410	241	9	with	with	ADP
ajfa-410	241	10	practical	practical	ADJ
ajfa-410	241	11	experience	experience	NOUN
ajfa-410	241	12	(	(	PUNCT
ajfa-410	241	13	p	p	X
ajfa-410	241	14	<	<	X
ajfa-410	241	15	.05	.05	NUM
ajfa-410	241	16	)	)	PUNCT
ajfa-410	241	17	and	and	CCONJ
ajfa-410	241	18	practitioner	practitioner	NOUN
ajfa-410	241	19	(	(	PUNCT
ajfa-410	241	20	p	p	X
ajfa-410	241	21	<	<	X
ajfa-410	241	22	.1	.1	NUM
ajfa-410	241	23	)	)	PUNCT
ajfa-410	241	24	e	e	VERB
ajfa-410	241	25	significant	significant	ADJ
ajfa-410	241	26	for	for	ADP
ajfa-410	241	27	the	the	DET
ajfa-410	241	28	lsd	lsd	NOUN
ajfa-410	241	29	compared	compare	VERB
ajfa-410	241	30	to	to	ADP
ajfa-410	241	31	faculty	faculty	NOUN
ajfa-410	241	32	(	(	PUNCT
ajfa-410	241	33	p	p	X
ajfa-410	241	34	<	<	X
ajfa-410	241	35	.01	.01	NUM
ajfa-410	241	36	)	)	PUNCT
ajfa-410	241	37	and	and	CCONJ
ajfa-410	241	38	faculty	faculty	NOUN
ajfa-410	241	39	with	with	ADP
ajfa-410	241	40	practical	practical	ADJ
ajfa-410	241	41	experience	experience	NOUN
ajfa-410	241	42	(	(	PUNCT
ajfa-410	241	43	p	p	X
ajfa-410	241	44	<	<	X
ajfa-410	241	45	.05	.05	NUM
ajfa-410	241	46	)	)	PUNCT
ajfa-410	241	47	this	this	DET
ajfa-410	241	48	study	study	NOUN
ajfa-410	241	49	also	also	ADV
ajfa-410	241	50	applied	apply	VERB
ajfa-410	241	51	the	the	DET
ajfa-410	241	52	anovas	anovas	NOUN
ajfa-410	241	53	to	to	PART
ajfa-410	241	54	investigate	investigate	VERB
ajfa-410	241	55	the	the	DET
ajfa-410	241	56	differences	difference	NOUN
ajfa-410	241	57	in	in	ADP
ajfa-410	241	58	perceptions	perception	NOUN
ajfa-410	241	59	held	hold	VERB
ajfa-410	241	60	by	by	ADP
ajfa-410	241	61	the	the	DET
ajfa-410	241	62	three	three	NUM
ajfa-410	241	63	job	job	NOUN
ajfa-410	241	64	groups	group	NOUN
ajfa-410	241	65	towards	towards	ADP
ajfa-410	241	66	12	12	NUM
ajfa-410	241	67	skill	skill	NOUN
ajfa-410	241	68	elements	element	NOUN
ajfa-410	241	69	.	.	PUNCT
ajfa-410	242	1	using	use	VERB
ajfa-410	242	2	these	these	DET
ajfa-410	242	3	supplementary	supplementary	ADJ
ajfa-410	242	4	analyses	analysis	NOUN
ajfa-410	242	5	,	,	PUNCT
ajfa-410	242	6	the	the	DET
ajfa-410	242	7	particular	particular	ADJ
ajfa-410	242	8	skill	skill	NOUN
ajfa-410	242	9	elements	element	NOUN
ajfa-410	242	10	can	can	AUX
ajfa-410	242	11	be	be	AUX
ajfa-410	242	12	identified	identify	VERB
ajfa-410	242	13	more	more	ADV
ajfa-410	242	14	specifically	specifically	ADV
ajfa-410	242	15	than	than	ADP
ajfa-410	242	16	by	by	ADP
ajfa-410	242	17	addressing	address	VERB
ajfa-410	242	18	the	the	DET
ajfa-410	242	19	four	four	NUM
ajfa-410	242	20	skill	skill	NOUN
ajfa-410	242	21	type	type	NOUN
ajfa-410	242	22	categories	category	NOUN
ajfa-410	242	23	.	.	PUNCT
ajfa-410	243	1	the	the	DET
ajfa-410	243	2	results	result	NOUN
ajfa-410	243	3	are	be	AUX
ajfa-410	243	4	shown	show	VERB
ajfa-410	243	5	in	in	ADP
ajfa-410	243	6	table	table	NOUN
ajfa-410	243	7	7	7	NUM
ajfa-410	243	8	.	.	PUNCT
ajfa-410	243	9	of	of	ADP
ajfa-410	243	10	the	the	DET
ajfa-410	243	11	total	total	ADJ
ajfa-410	243	12	12	12	NUM
ajfa-410	243	13	generic	generic	ADJ
ajfa-410	243	14	skill	skill	NOUN
ajfa-410	243	15	elements	element	NOUN
ajfa-410	243	16	,	,	PUNCT
ajfa-410	243	17	the	the	DET
ajfa-410	243	18	anova	anova	PROPN
ajfa-410	243	19	results	result	NOUN
ajfa-410	243	20	exhibited	exhibit	VERB
ajfa-410	243	21	that	that	SCONJ
ajfa-410	243	22	only	only	ADV
ajfa-410	243	23	three	three	NUM
ajfa-410	243	24	skill	skill	NOUN
ajfa-410	243	25	elements	element	NOUN
ajfa-410	243	26	had	have	VERB
ajfa-410	243	27	significant	significant	ADJ
ajfa-410	243	28	differences	difference	NOUN
ajfa-410	243	29	over	over	ADP
ajfa-410	243	30	the	the	DET
ajfa-410	243	31	three	three	NUM
ajfa-410	243	32	groups	group	NOUN
ajfa-410	243	33	.	.	PUNCT
ajfa-410	244	1	according	accord	VERB
ajfa-410	244	2	to	to	ADP
ajfa-410	244	3	these	these	DET
ajfa-410	244	4	results	result	NOUN
ajfa-410	244	5	,	,	PUNCT
ajfa-410	244	6	it	it	PRON
ajfa-410	244	7	was	be	AUX
ajfa-410	244	8	found	find	VERB
ajfa-410	244	9	that	that	SCONJ
ajfa-410	244	10	the	the	DET
ajfa-410	244	11	average	average	ADJ
ajfa-410	244	12	asian	asian	ADJ
ajfa-410	244	13	journal	journal	NOUN
ajfa-410	244	14	of	of	ADP
ajfa-410	244	15	finance	finance	PROPN
ajfa-410	244	16	&	&	CCONJ
ajfa-410	244	17	accounting	accounting	PROPN
ajfa-410	244	18	issn	issn	PROPN
ajfa-410	244	19	1946	1946	NUM
ajfa-410	244	20	-	-	PUNCT
ajfa-410	244	21	052x	052x	NOUN
ajfa-410	244	22	2010	2010	NUM
ajfa-410	244	23	,	,	PUNCT
ajfa-410	244	24	vol	vol	NOUN
ajfa-410	244	25	.	.	PROPN
ajfa-410	244	26	2	2	NUM
ajfa-410	244	27	,	,	PUNCT
ajfa-410	244	28	no	no	INTJ
ajfa-410	244	29	.	.	NOUN
ajfa-410	244	30	1	1	NUM
ajfa-410	244	31	:	:	PUNCT
ajfa-410	244	32	e1	e1	VERB
ajfa-410	244	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	244	34	17	17	NUM
ajfa-410	244	35	scores	score	NOUN
ajfa-410	244	36	for	for	ADP
ajfa-410	244	37	the	the	DET
ajfa-410	244	38	quantitative	quantitative	ADJ
ajfa-410	244	39	skill	skill	NOUN
ajfa-410	244	40	element	element	NOUN
ajfa-410	244	41	were	be	AUX
ajfa-410	244	42	significantly	significantly	ADV
ajfa-410	244	43	different	different	ADJ
ajfa-410	244	44	(	(	PUNCT
ajfa-410	244	45	f	f	X
ajfa-410	244	46	=	=	SYM
ajfa-410	244	47	7.448	7.448	NUM
ajfa-410	244	48	,	,	PUNCT
ajfa-410	244	49	p	p	X
ajfa-410	244	50	<	<	X
ajfa-410	244	51	.01	.01	NUM
ajfa-410	244	52	)	)	PUNCT
ajfa-410	244	53	across	across	ADP
ajfa-410	244	54	the	the	DET
ajfa-410	244	55	three	three	NUM
ajfa-410	244	56	groups	group	NOUN
ajfa-410	244	57	.	.	PUNCT
ajfa-410	245	1	the	the	DET
ajfa-410	245	2	technology	technology	NOUN
ajfa-410	245	3	skill	skill	NOUN
ajfa-410	245	4	element	element	NOUN
ajfa-410	245	5	and	and	CCONJ
ajfa-410	245	6	the	the	DET
ajfa-410	245	7	goal	goal	NOUN
ajfa-410	245	8	setting	set	VERB
ajfa-410	245	9	skill	skill	NOUN
ajfa-410	245	10	element	element	NOUN
ajfa-410	245	11	were	be	AUX
ajfa-410	245	12	also	also	ADV
ajfa-410	245	13	found	find	VERB
ajfa-410	245	14	to	to	PART
ajfa-410	245	15	be	be	AUX
ajfa-410	245	16	significantly	significantly	ADV
ajfa-410	245	17	different	different	ADJ
ajfa-410	245	18	in	in	ADP
ajfa-410	245	19	perception	perception	NOUN
ajfa-410	245	20	across	across	ADP
ajfa-410	245	21	the	the	DET
ajfa-410	245	22	three	three	NUM
ajfa-410	245	23	groups	group	NOUN
ajfa-410	245	24	(	(	PUNCT
ajfa-410	245	25	f	f	X
ajfa-410	245	26	=	=	SYM
ajfa-410	245	27	3.301	3.301	NUM
ajfa-410	245	28	,	,	PUNCT
ajfa-410	245	29	p	p	X
ajfa-410	245	30	<	<	X
ajfa-410	245	31	.05	.05	NUM
ajfa-410	245	32	for	for	ADP
ajfa-410	245	33	the	the	DET
ajfa-410	245	34	technology	technology	NOUN
ajfa-410	245	35	skill	skill	NOUN
ajfa-410	245	36	element	element	NOUN
ajfa-410	245	37	;	;	PUNCT
ajfa-410	245	38	f	f	PROPN
ajfa-410	245	39	=	=	SYM
ajfa-410	245	40	3.523	3.523	NUM
ajfa-410	245	41	,	,	PUNCT
ajfa-410	245	42	p	p	X
ajfa-410	245	43	<	<	X
ajfa-410	245	44	.05	.05	NUM
ajfa-410	245	45	for	for	ADP
ajfa-410	245	46	the	the	DET
ajfa-410	245	47	goal	goal	NOUN
ajfa-410	245	48	setting	set	VERB
ajfa-410	245	49	skill	skill	NOUN
ajfa-410	245	50	element	element	NOUN
ajfa-410	245	51	)	)	PUNCT
ajfa-410	245	52	.	.	PUNCT
ajfa-410	246	1	the	the	DET
ajfa-410	246	2	lsds	lsds	NOUN
ajfa-410	246	3	were	be	AUX
ajfa-410	246	4	additionally	additionally	ADV
ajfa-410	246	5	implemented	implement	VERB
ajfa-410	246	6	with	with	ADP
ajfa-410	246	7	the	the	DET
ajfa-410	246	8	anova	anova	PROPN
ajfa-410	246	9	tests	test	NOUN
ajfa-410	246	10	and	and	CCONJ
ajfa-410	246	11	produced	produce	VERB
ajfa-410	246	12	results	result	NOUN
ajfa-410	246	13	where	where	SCONJ
ajfa-410	246	14	the	the	DET
ajfa-410	246	15	estimated	estimate	VERB
ajfa-410	246	16	mean	mean	ADJ
ajfa-410	246	17	score	score	NOUN
ajfa-410	246	18	for	for	ADP
ajfa-410	246	19	the	the	DET
ajfa-410	246	20	quantitative	quantitative	ADJ
ajfa-410	246	21	skill	skill	NOUN
ajfa-410	246	22	element	element	NOUN
ajfa-410	246	23	for	for	ADP
ajfa-410	246	24	the	the	DET
ajfa-410	246	25	faculty	faculty	NOUN
ajfa-410	246	26	group	group	NOUN
ajfa-410	246	27	was	be	AUX
ajfa-410	246	28	significantly	significantly	ADV
ajfa-410	246	29	higher	high	ADJ
ajfa-410	246	30	than	than	ADP
ajfa-410	246	31	those	those	PRON
ajfa-410	246	32	of	of	ADP
ajfa-410	246	33	practitioner	practitioner	NOUN
ajfa-410	246	34	(	(	PUNCT
ajfa-410	246	35	p	p	X
ajfa-410	246	36	<	<	X
ajfa-410	246	37	.01	.01	NUM
ajfa-410	246	38	)	)	PUNCT
ajfa-410	246	39	and	and	CCONJ
ajfa-410	246	40	faculty	faculty	NOUN
ajfa-410	246	41	with	with	ADP
ajfa-410	246	42	practical	practical	ADJ
ajfa-410	246	43	experience	experience	NOUN
ajfa-410	246	44	(	(	PUNCT
ajfa-410	246	45	p	p	X
ajfa-410	246	46	<	<	X
ajfa-410	246	47	.05	.05	NUM
ajfa-410	246	48	)	)	PUNCT
ajfa-410	246	49	.	.	PUNCT
ajfa-410	247	1	the	the	DET
ajfa-410	247	2	estimated	estimate	VERB
ajfa-410	247	3	score	score	NOUN
ajfa-410	247	4	for	for	ADP
ajfa-410	247	5	the	the	DET
ajfa-410	247	6	technology	technology	NOUN
ajfa-410	247	7	skill	skill	NOUN
ajfa-410	247	8	element	element	NOUN
ajfa-410	247	9	for	for	ADP
ajfa-410	247	10	the	the	DET
ajfa-410	247	11	faculty	faculty	NOUN
ajfa-410	247	12	group	group	NOUN
ajfa-410	247	13	was	be	AUX
ajfa-410	247	14	also	also	ADV
ajfa-410	247	15	found	find	VERB
ajfa-410	247	16	to	to	PART
ajfa-410	247	17	be	be	AUX
ajfa-410	247	18	higher	high	ADJ
ajfa-410	247	19	than	than	ADP
ajfa-410	247	20	those	those	PRON
ajfa-410	247	21	of	of	ADP
ajfa-410	247	22	the	the	DET
ajfa-410	247	23	practitioner	practitioner	NOUN
ajfa-410	247	24	(	(	PUNCT
ajfa-410	247	25	p	p	X
ajfa-410	247	26	<	<	X
ajfa-410	247	27	.05	.05	NUM
ajfa-410	247	28	)	)	PUNCT
ajfa-410	247	29	and	and	CCONJ
ajfa-410	247	30	faculty	faculty	NOUN
ajfa-410	247	31	with	with	ADP
ajfa-410	247	32	practical	practical	ADJ
ajfa-410	247	33	experience	experience	NOUN
ajfa-410	247	34	group	group	NOUN
ajfa-410	247	35	(	(	PUNCT
ajfa-410	247	36	p	p	X
ajfa-410	247	37	<	<	X
ajfa-410	247	38	.1	.1	NUM
ajfa-410	247	39	)	)	PUNCT
ajfa-410	247	40	.	.	PUNCT
ajfa-410	248	1	in	in	ADP
ajfa-410	248	2	contrast	contrast	NOUN
ajfa-410	248	3	,	,	PUNCT
ajfa-410	248	4	the	the	DET
ajfa-410	248	5	lsd	lsd	NOUN
ajfa-410	248	6	results	result	NOUN
ajfa-410	248	7	showed	show	VERB
ajfa-410	248	8	that	that	SCONJ
ajfa-410	248	9	the	the	DET
ajfa-410	248	10	score	score	NOUN
ajfa-410	248	11	for	for	ADP
ajfa-410	248	12	the	the	DET
ajfa-410	248	13	goal	goal	NOUN
ajfa-410	248	14	setting	set	VERB
ajfa-410	248	15	skill	skill	NOUN
ajfa-410	248	16	element	element	NOUN
ajfa-410	248	17	for	for	ADP
ajfa-410	248	18	practitioners	practitioner	NOUN
ajfa-410	248	19	was	be	AUX
ajfa-410	248	20	significantly	significantly	ADV
ajfa-410	248	21	lower	low	ADJ
ajfa-410	248	22	than	than	ADP
ajfa-410	248	23	those	those	PRON
ajfa-410	248	24	of	of	ADP
ajfa-410	248	25	the	the	DET
ajfa-410	248	26	faculty	faculty	NOUN
ajfa-410	248	27	group	group	NOUN
ajfa-410	248	28	(	(	PUNCT
ajfa-410	248	29	p	p	X
ajfa-410	248	30	<	<	X
ajfa-410	248	31	.01	.01	NUM
ajfa-410	248	32	)	)	PUNCT
ajfa-410	248	33	and	and	CCONJ
ajfa-410	248	34	faculty	faculty	NOUN
ajfa-410	248	35	with	with	ADP
ajfa-410	248	36	practical	practical	ADJ
ajfa-410	248	37	experience	experience	NOUN
ajfa-410	248	38	group	group	NOUN
ajfa-410	248	39	(	(	PUNCT
ajfa-410	248	40	p	p	X
ajfa-410	248	41	<	<	X
ajfa-410	248	42	.05	.05	NUM
ajfa-410	248	43	)	)	PUNCT
ajfa-410	248	44	.	.	PUNCT
ajfa-410	249	1	finally	finally	ADV
ajfa-410	249	2	no	no	DET
ajfa-410	249	3	significant	significant	ADJ
ajfa-410	249	4	differences	difference	NOUN
ajfa-410	249	5	were	be	AUX
ajfa-410	249	6	found	find	VERB
ajfa-410	249	7	for	for	ADP
ajfa-410	249	8	the	the	DET
ajfa-410	249	9	rest	rest	NOUN
ajfa-410	249	10	of	of	ADP
ajfa-410	249	11	the	the	DET
ajfa-410	249	12	skill	skill	NOUN
ajfa-410	249	13	elements	element	NOUN
ajfa-410	249	14	.	.	PUNCT
ajfa-410	250	1	the	the	DET
ajfa-410	250	2	directions	direction	NOUN
ajfa-410	250	3	of	of	ADP
ajfa-410	250	4	these	these	DET
ajfa-410	250	5	differences	difference	NOUN
ajfa-410	250	6	in	in	ADP
ajfa-410	250	7	perception	perception	NOUN
ajfa-410	250	8	of	of	ADP
ajfa-410	250	9	skill	skill	NOUN
ajfa-410	250	10	types	type	NOUN
ajfa-410	250	11	were	be	AUX
ajfa-410	250	12	identified	identify	VERB
ajfa-410	250	13	as	as	ADP
ajfa-410	250	14	the	the	DET
ajfa-410	250	15	inequality	inequality	NOUN
ajfa-410	250	16	signs	sign	NOUN
ajfa-410	250	17	in	in	ADP
ajfa-410	250	18	table	table	NOUN
ajfa-410	250	19	7	7	NUM
ajfa-410	250	20	as	as	ADV
ajfa-410	250	21	well	well	ADV
ajfa-410	250	22	.	.	PUNCT
ajfa-410	251	1	the	the	DET
ajfa-410	251	2	ranking	ranking	NOUN
ajfa-410	251	3	of	of	ADP
ajfa-410	251	4	perceived	perceive	VERB
ajfa-410	251	5	importance	importance	NOUN
ajfa-410	251	6	of	of	ADP
ajfa-410	251	7	generic	generic	ADJ
ajfa-410	251	8	skill	skill	NOUN
ajfa-410	251	9	elements	element	NOUN
ajfa-410	251	10	are	be	AUX
ajfa-410	251	11	exhibited	exhibit	VERB
ajfa-410	251	12	in	in	ADP
ajfa-410	251	13	table	table	NOUN
ajfa-410	251	14	7	7	NUM
ajfa-410	251	15	.	.	PUNCT
ajfa-410	252	1	according	accord	VERB
ajfa-410	252	2	to	to	ADP
ajfa-410	252	3	this	this	DET
ajfa-410	252	4	ranking	rank	VERB
ajfa-410	252	5	order	order	NOUN
ajfa-410	252	6	,	,	PUNCT
ajfa-410	252	7	significant	significant	ADJ
ajfa-410	252	8	difference	difference	NOUN
ajfa-410	252	9	in	in	ADP
ajfa-410	252	10	the	the	DET
ajfa-410	252	11	score	score	NOUN
ajfa-410	252	12	for	for	ADP
ajfa-410	252	13	the	the	DET
ajfa-410	252	14	quantitative	quantitative	ADJ
ajfa-410	252	15	skill	skill	NOUN
ajfa-410	252	16	element	element	NOUN
ajfa-410	252	17	and	and	CCONJ
ajfa-410	252	18	the	the	DET
ajfa-410	252	19	technology	technology	NOUN
ajfa-410	252	20	skill	skill	NOUN
ajfa-410	252	21	element	element	NOUN
ajfa-410	252	22	are	be	AUX
ajfa-410	252	23	consistent	consistent	ADJ
ajfa-410	252	24	with	with	ADP
ajfa-410	252	25	the	the	DET
ajfa-410	252	26	significant	significant	ADJ
ajfa-410	252	27	result	result	NOUN
ajfa-410	252	28	in	in	ADP
ajfa-410	252	29	the	the	DET
ajfa-410	252	30	aggregate	aggregate	ADJ
ajfa-410	252	31	score	score	NOUN
ajfa-410	252	32	for	for	ADP
ajfa-410	252	33	the	the	DET
ajfa-410	252	34	analytical	analytical	ADJ
ajfa-410	252	35	skill	skill	NOUN
ajfa-410	252	36	type	type	NOUN
ajfa-410	252	37	(	(	PUNCT
ajfa-410	252	38	anal	anal	NOUN
ajfa-410	252	39	)	)	PUNCT
ajfa-410	252	40	across	across	ADP
ajfa-410	252	41	the	the	DET
ajfa-410	252	42	three	three	NUM
ajfa-410	252	43	groups	group	NOUN
ajfa-410	252	44	shown	show	VERB
ajfa-410	252	45	in	in	ADP
ajfa-410	252	46	table	table	NOUN
ajfa-410	252	47	6	6	NUM
ajfa-410	252	48	.	.	PUNCT
ajfa-410	253	1	the	the	DET
ajfa-410	253	2	significant	significant	ADJ
ajfa-410	253	3	result	result	NOUN
ajfa-410	253	4	for	for	ADP
ajfa-410	253	5	the	the	DET
ajfa-410	253	6	goal	goal	NOUN
ajfa-410	253	7	setting	set	VERB
ajfa-410	253	8	skill	skill	NOUN
ajfa-410	253	9	element	element	NOUN
ajfa-410	253	10	is	be	AUX
ajfa-410	253	11	also	also	ADV
ajfa-410	253	12	reflected	reflect	VERB
ajfa-410	253	13	in	in	ADP
ajfa-410	253	14	the	the	DET
ajfa-410	253	15	anova	anova	PROPN
ajfa-410	253	16	result	result	NOUN
ajfa-410	253	17	in	in	ADP
ajfa-410	253	18	the	the	DET
ajfa-410	253	19	behavior	behavior	NOUN
ajfa-410	253	20	skill	skill	NOUN
ajfa-410	253	21	type	type	NOUN
ajfa-410	253	22	(	(	PUNCT
ajfa-410	253	23	beha	beha	NOUN
ajfa-410	253	24	)	)	PUNCT
ajfa-410	253	25	,	,	PUNCT
ajfa-410	253	26	because	because	SCONJ
ajfa-410	253	27	the	the	DET
ajfa-410	253	28	goal	goal	NOUN
ajfa-410	253	29	setting	set	VERB
ajfa-410	253	30	skill	skill	NOUN
ajfa-410	253	31	element	element	NOUN
ajfa-410	253	32	is	be	AUX
ajfa-410	253	33	one	one	NUM
ajfa-410	253	34	of	of	ADP
ajfa-410	253	35	three	three	NUM
ajfa-410	253	36	components	component	NOUN
ajfa-410	253	37	for	for	ADP
ajfa-410	253	38	this	this	DET
ajfa-410	253	39	skill	skill	NOUN
ajfa-410	253	40	type	type	NOUN
ajfa-410	253	41	category	category	NOUN
ajfa-410	253	42	.	.	PUNCT
ajfa-410	254	1	interpretation	interpretation	VERB
ajfa-410	254	2	the	the	DET
ajfa-410	254	3	analysis	analysis	NOUN
ajfa-410	254	4	of	of	ADP
ajfa-410	254	5	results	result	NOUN
ajfa-410	254	6	exhibited	exhibit	VERB
ajfa-410	254	7	that	that	SCONJ
ajfa-410	254	8	the	the	DET
ajfa-410	254	9	perceived	perceive	VERB
ajfa-410	254	10	importance	importance	NOUN
ajfa-410	254	11	in	in	ADP
ajfa-410	254	12	generic	generic	ADJ
ajfa-410	254	13	skill	skill	NOUN
ajfa-410	254	14	types	type	NOUN
ajfa-410	254	15	and	and	CCONJ
ajfa-410	254	16	elements	element	NOUN
ajfa-410	254	17	vary	vary	VERB
ajfa-410	254	18	statistically	statistically	ADV
ajfa-410	254	19	in	in	ADP
ajfa-410	254	20	terms	term	NOUN
ajfa-410	254	21	of	of	ADP
ajfa-410	254	22	the	the	DET
ajfa-410	254	23	reported	report	VERB
ajfa-410	254	24	scores	score	NOUN
ajfa-410	254	25	among	among	ADP
ajfa-410	254	26	all	all	DET
ajfa-410	254	27	three	three	NUM
ajfa-410	254	28	faculty	faculty	NOUN
ajfa-410	254	29	and	and	CCONJ
ajfa-410	254	30	practitioner	practitioner	NOUN
ajfa-410	254	31	groups	group	NOUN
ajfa-410	254	32	.	.	PUNCT
ajfa-410	255	1	more	more	ADV
ajfa-410	255	2	specifically	specifically	ADV
ajfa-410	255	3	,	,	PUNCT
ajfa-410	255	4	the	the	DET
ajfa-410	255	5	ranking	ranking	NOUN
ajfa-410	255	6	of	of	ADP
ajfa-410	255	7	the	the	DET
ajfa-410	255	8	analytical	analytical	ADJ
ajfa-410	255	9	skill	skill	NOUN
ajfa-410	255	10	type	type	NOUN
ajfa-410	255	11	(	(	PUNCT
ajfa-410	255	12	anal	anal	NOUN
ajfa-410	255	13	)	)	PUNCT
ajfa-410	255	14	was	be	AUX
ajfa-410	255	15	the	the	DET
ajfa-410	255	16	third	third	ADJ
ajfa-410	255	17	most	most	ADV
ajfa-410	255	18	important	important	ADJ
ajfa-410	255	19	only	only	ADV
ajfa-410	255	20	for	for	ADP
ajfa-410	255	21	the	the	DET
ajfa-410	255	22	faculty	faculty	NOUN
ajfa-410	255	23	group	group	NOUN
ajfa-410	255	24	,	,	PUNCT
ajfa-410	255	25	while	while	SCONJ
ajfa-410	255	26	the	the	DET
ajfa-410	255	27	other	other	ADJ
ajfa-410	255	28	two	two	NUM
ajfa-410	255	29	groups	group	NOUN
ajfa-410	255	30	rated	rate	VERB
ajfa-410	255	31	this	this	DET
ajfa-410	255	32	skill	skill	NOUN
ajfa-410	255	33	type	type	NOUN
ajfa-410	255	34	fourth	fourth	ADJ
ajfa-410	255	35	.	.	PUNCT
ajfa-410	256	1	the	the	DET
ajfa-410	256	2	result	result	NOUN
ajfa-410	256	3	of	of	ADP
ajfa-410	256	4	the	the	DET
ajfa-410	256	5	anova	anova	PROPN
ajfa-410	256	6	with	with	ADP
ajfa-410	256	7	the	the	DET
ajfa-410	256	8	lsd	lsd	NOUN
ajfa-410	256	9	for	for	ADP
ajfa-410	256	10	this	this	DET
ajfa-410	256	11	skill	skill	NOUN
ajfa-410	256	12	type	type	NOUN
ajfa-410	256	13	also	also	ADV
ajfa-410	256	14	indicated	indicate	VERB
ajfa-410	256	15	that	that	SCONJ
ajfa-410	256	16	accounting	accounting	NOUN
ajfa-410	256	17	faculty	faculty	NOUN
ajfa-410	256	18	tended	tend	VERB
ajfa-410	256	19	to	to	PART
ajfa-410	256	20	value	value	VERB
ajfa-410	256	21	the	the	DET
ajfa-410	256	22	analytical	analytical	ADJ
ajfa-410	256	23	skill	skill	NOUN
ajfa-410	256	24	type	type	NOUN
ajfa-410	256	25	as	as	ADP
ajfa-410	256	26	more	more	ADV
ajfa-410	256	27	important	important	ADJ
ajfa-410	256	28	than	than	ADP
ajfa-410	256	29	the	the	DET
ajfa-410	256	30	other	other	ADJ
ajfa-410	256	31	two	two	NUM
ajfa-410	256	32	groups	group	NOUN
ajfa-410	256	33	.	.	PUNCT
ajfa-410	257	1	furthermore	furthermore	ADV
ajfa-410	257	2	,	,	PUNCT
ajfa-410	257	3	the	the	DET
ajfa-410	257	4	difference	difference	NOUN
ajfa-410	257	5	in	in	ADP
ajfa-410	257	6	views	view	NOUN
ajfa-410	257	7	of	of	ADP
ajfa-410	257	8	the	the	DET
ajfa-410	257	9	analytical	analytical	ADJ
ajfa-410	257	10	skill	skill	NOUN
ajfa-410	257	11	type	type	NOUN
ajfa-410	257	12	is	be	AUX
ajfa-410	257	13	reflected	reflect	VERB
ajfa-410	257	14	in	in	ADP
ajfa-410	257	15	the	the	DET
ajfa-410	257	16	two	two	NUM
ajfa-410	257	17	analytical	analytical	ADJ
ajfa-410	257	18	skill	skill	NOUN
ajfa-410	257	19	components	component	NOUN
ajfa-410	257	20	of	of	ADP
ajfa-410	257	21	quantitative	quantitative	ADJ
ajfa-410	257	22	skill	skill	NOUN
ajfa-410	257	23	and	and	CCONJ
ajfa-410	257	24	technology	technology	NOUN
ajfa-410	257	25	skill	skill	NOUN
ajfa-410	257	26	,	,	PUNCT
ajfa-410	257	27	which	which	PRON
ajfa-410	257	28	were	be	AUX
ajfa-410	257	29	found	find	VERB
ajfa-410	257	30	to	to	PART
ajfa-410	257	31	be	be	AUX
ajfa-410	257	32	statistically	statistically	ADV
ajfa-410	257	33	more	more	ADV
ajfa-410	257	34	important	important	ADJ
ajfa-410	257	35	for	for	ADP
ajfa-410	257	36	the	the	DET
ajfa-410	257	37	faculty	faculty	NOUN
ajfa-410	257	38	group	group	NOUN
ajfa-410	257	39	than	than	ADP
ajfa-410	257	40	for	for	ADP
ajfa-410	257	41	the	the	DET
ajfa-410	257	42	other	other	ADJ
ajfa-410	257	43	two	two	NUM
ajfa-410	257	44	groups	group	NOUN
ajfa-410	257	45	.	.	PUNCT
ajfa-410	258	1	these	these	DET
ajfa-410	258	2	findings	finding	NOUN
ajfa-410	258	3	are	be	AUX
ajfa-410	258	4	supported	support	VERB
ajfa-410	258	5	by	by	ADP
ajfa-410	258	6	francis	francis	PROPN
ajfa-410	258	7	and	and	CCONJ
ajfa-410	258	8	minchington	minchington	PROPN
ajfa-410	258	9	(	(	PUNCT
ajfa-410	258	10	1999	1999	NUM
ajfa-410	258	11	)	)	PUNCT
ajfa-410	258	12	,	,	PUNCT
ajfa-410	258	13	who	who	PRON
ajfa-410	258	14	explored	explore	VERB
ajfa-410	258	15	the	the	DET
ajfa-410	258	16	gap	gap	NOUN
ajfa-410	258	17	in	in	ADP
ajfa-410	258	18	the	the	DET
ajfa-410	258	19	quantitative	quantitative	ADJ
ajfa-410	258	20	skills	skill	NOUN
ajfa-410	258	21	being	be	AUX
ajfa-410	258	22	taught	teach	VERB
ajfa-410	258	23	by	by	ADP
ajfa-410	258	24	educators	educator	NOUN
ajfa-410	258	25	and	and	CCONJ
ajfa-410	258	26	those	those	PRON
ajfa-410	258	27	that	that	PRON
ajfa-410	258	28	are	be	AUX
ajfa-410	258	29	used	use	VERB
ajfa-410	258	30	in	in	ADP
ajfa-410	258	31	practice	practice	NOUN
ajfa-410	258	32	by	by	ADP
ajfa-410	258	33	management	management	NOUN
ajfa-410	258	34	accountants	accountant	NOUN
ajfa-410	258	35	.	.	PUNCT
ajfa-410	259	1	they	they	PRON
ajfa-410	259	2	concluded	conclude	VERB
ajfa-410	259	3	that	that	SCONJ
ajfa-410	259	4	educators	educator	NOUN
ajfa-410	259	5	tended	tend	VERB
ajfa-410	259	6	to	to	PART
ajfa-410	259	7	place	place	VERB
ajfa-410	259	8	greater	great	ADJ
ajfa-410	259	9	emphasis	emphasis	NOUN
ajfa-410	259	10	on	on	ADP
ajfa-410	259	11	mathematical	mathematical	ADJ
ajfa-410	259	12	skills	skill	NOUN
ajfa-410	259	13	in	in	ADP
ajfa-410	259	14	the	the	DET
ajfa-410	259	15	classroom	classroom	NOUN
ajfa-410	259	16	which	which	PRON
ajfa-410	259	17	are	be	AUX
ajfa-410	259	18	now	now	ADV
ajfa-410	259	19	largely	largely	ADV
ajfa-410	259	20	performed	perform	VERB
ajfa-410	259	21	by	by	ADP
ajfa-410	259	22	information	information	NOUN
ajfa-410	259	23	technology	technology	NOUN
ajfa-410	259	24	.	.	PUNCT
ajfa-410	260	1	this	this	DET
ajfa-410	260	2	distorted	distort	VERB
ajfa-410	260	3	emphasis	emphasis	NOUN
ajfa-410	260	4	on	on	ADP
ajfa-410	260	5	quantitative	quantitative	ADJ
ajfa-410	260	6	skills	skill	NOUN
ajfa-410	260	7	is	be	AUX
ajfa-410	260	8	similarly	similarly	ADV
ajfa-410	260	9	confirmed	confirm	VERB
ajfa-410	260	10	by	by	ADP
ajfa-410	260	11	accounting	account	VERB
ajfa-410	260	12	faculty	faculty	NOUN
ajfa-410	260	13	in	in	ADP
ajfa-410	260	14	the	the	DET
ajfa-410	260	15	current	current	ADJ
ajfa-410	260	16	japanese	japanese	ADJ
ajfa-410	260	17	study	study	NOUN
ajfa-410	260	18	.	.	PUNCT
ajfa-410	261	1	in	in	ADP
ajfa-410	261	2	the	the	DET
ajfa-410	261	3	case	case	NOUN
ajfa-410	261	4	of	of	ADP
ajfa-410	261	5	information	information	NOUN
ajfa-410	261	6	technology	technology	NOUN
ajfa-410	261	7	skills	skill	NOUN
ajfa-410	261	8	,	,	PUNCT
ajfa-410	261	9	the	the	DET
ajfa-410	261	10	latest	late	ADJ
ajfa-410	261	11	study	study	NOUN
ajfa-410	261	12	of	of	ADP
ajfa-410	261	13	hassall	hassall	PROPN
ajfa-410	261	14	et	et	PROPN
ajfa-410	261	15	al	al	PROPN
ajfa-410	261	16	.	.	PROPN
ajfa-410	262	1	(	(	PUNCT
ajfa-410	262	2	2005	2005	NUM
ajfa-410	262	3	)	)	PUNCT
ajfa-410	262	4	implies	imply	VERB
ajfa-410	262	5	the	the	DET
ajfa-410	262	6	importance	importance	NOUN
ajfa-410	262	7	of	of	ADP
ajfa-410	262	8	information	information	NOUN
ajfa-410	262	9	skills	skill	NOUN
ajfa-410	262	10	,	,	PUNCT
ajfa-410	262	11	which	which	PRON
ajfa-410	262	12	are	be	AUX
ajfa-410	262	13	no	no	ADV
ajfa-410	262	14	longer	long	ADV
ajfa-410	262	15	a	a	DET
ajfa-410	262	16	priority	priority	NOUN
ajfa-410	262	17	to	to	ADP
ajfa-410	262	18	employers	employer	NOUN
ajfa-410	262	19	.	.	PUNCT
ajfa-410	263	1	other	other	ADJ
ajfa-410	263	2	important	important	ADJ
ajfa-410	263	3	generic	generic	ADJ
ajfa-410	263	4	skills	skill	NOUN
ajfa-410	263	5	are	be	AUX
ajfa-410	263	6	replacing	replace	VERB
ajfa-410	263	7	the	the	DET
ajfa-410	263	8	higher	high	ADJ
ajfa-410	263	9	perceived	perceive	VERB
ajfa-410	263	10	importance	importance	NOUN
ajfa-410	263	11	of	of	ADP
ajfa-410	263	12	information	information	NOUN
ajfa-410	263	13	technology	technology	NOUN
ajfa-410	263	14	skills	skill	NOUN
ajfa-410	263	15	.	.	PUNCT
ajfa-410	264	1	although	although	SCONJ
ajfa-410	264	2	the	the	DET
ajfa-410	264	3	significant	significant	ADJ
ajfa-410	264	4	difference	difference	NOUN
ajfa-410	264	5	found	find	VERB
ajfa-410	264	6	in	in	ADP
ajfa-410	264	7	the	the	DET
ajfa-410	264	8	analytical	analytical	ADJ
ajfa-410	264	9	skill	skill	NOUN
ajfa-410	264	10	type	type	NOUN
ajfa-410	264	11	among	among	ADP
ajfa-410	264	12	the	the	DET
ajfa-410	264	13	three	three	NUM
ajfa-410	264	14	different	different	ADJ
ajfa-410	264	15	groups	group	NOUN
ajfa-410	264	16	was	be	AUX
ajfa-410	264	17	the	the	DET
ajfa-410	264	18	distinctive	distinctive	ADJ
ajfa-410	264	19	feature	feature	NOUN
ajfa-410	264	20	of	of	ADP
ajfa-410	264	21	this	this	DET
ajfa-410	264	22	japanese	japanese	ADJ
ajfa-410	264	23	study	study	NOUN
ajfa-410	264	24	,	,	PUNCT
ajfa-410	264	25	it	it	PRON
ajfa-410	264	26	is	be	AUX
ajfa-410	264	27	interpreted	interpret	VERB
ajfa-410	264	28	that	that	SCONJ
ajfa-410	264	29	the	the	DET
ajfa-410	264	30	lower	low	ADJ
ajfa-410	264	31	ranking	ranking	NOUN
ajfa-410	264	32	of	of	ADP
ajfa-410	264	33	this	this	DET
ajfa-410	264	34	skill	skill	NOUN
ajfa-410	264	35	type	type	NOUN
ajfa-410	264	36	and	and	CCONJ
ajfa-410	264	37	skill	skill	NOUN
ajfa-410	264	38	elements	element	NOUN
ajfa-410	264	39	among	among	ADP
ajfa-410	264	40	all	all	DET
ajfa-410	264	41	groups	group	NOUN
ajfa-410	264	42	are	be	AUX
ajfa-410	264	43	consistent	consistent	ADJ
ajfa-410	264	44	with	with	ADP
ajfa-410	264	45	prior	prior	ADJ
ajfa-410	264	46	studies	study	NOUN
ajfa-410	264	47	overseas	overseas	ADV
ajfa-410	264	48	.	.	PUNCT
ajfa-410	265	1	asian	asian	ADJ
ajfa-410	265	2	journal	journal	PROPN
ajfa-410	265	3	of	of	ADP
ajfa-410	265	4	finance	finance	PROPN
ajfa-410	265	5	&	&	CCONJ
ajfa-410	265	6	accounting	accounting	PROPN
ajfa-410	265	7	issn	issn	PROPN
ajfa-410	265	8	1946	1946	NUM
ajfa-410	265	9	-	-	PUNCT
ajfa-410	265	10	052x	052x	NOUN
ajfa-410	265	11	2010	2010	NUM
ajfa-410	265	12	,	,	PUNCT
ajfa-410	265	13	vol	vol	NOUN
ajfa-410	265	14	.	.	PROPN
ajfa-410	265	15	2	2	NUM
ajfa-410	265	16	,	,	PUNCT
ajfa-410	265	17	no	no	INTJ
ajfa-410	265	18	.	.	NOUN
ajfa-410	265	19	1	1	NUM
ajfa-410	265	20	:	:	PUNCT
ajfa-410	265	21	e1	e1	VERB
ajfa-410	265	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	265	23	18	18	NUM
ajfa-410	265	24	additionally	additionally	ADV
ajfa-410	265	25	,	,	PUNCT
ajfa-410	265	26	comparative	comparative	ADJ
ajfa-410	265	27	analysis	analysis	NOUN
ajfa-410	265	28	revealed	reveal	VERB
ajfa-410	265	29	that	that	SCONJ
ajfa-410	265	30	the	the	DET
ajfa-410	265	31	ranking	ranking	NOUN
ajfa-410	265	32	of	of	ADP
ajfa-410	265	33	the	the	DET
ajfa-410	265	34	interpersonal	interpersonal	ADJ
ajfa-410	265	35	skill	skill	NOUN
ajfa-410	265	36	type	type	NOUN
ajfa-410	265	37	was	be	AUX
ajfa-410	265	38	viewed	view	VERB
ajfa-410	265	39	the	the	DET
ajfa-410	265	40	lowest	low	ADJ
ajfa-410	265	41	for	for	ADP
ajfa-410	265	42	the	the	DET
ajfa-410	265	43	faculty	faculty	NOUN
ajfa-410	265	44	group	group	NOUN
ajfa-410	265	45	,	,	PUNCT
ajfa-410	265	46	while	while	SCONJ
ajfa-410	265	47	the	the	DET
ajfa-410	265	48	other	other	ADJ
ajfa-410	265	49	two	two	NUM
ajfa-410	265	50	groups	group	NOUN
ajfa-410	265	51	rated	rate	VERB
ajfa-410	265	52	this	this	DET
ajfa-410	265	53	skill	skill	NOUN
ajfa-410	265	54	type	type	NOUN
ajfa-410	265	55	third	third	ADJ
ajfa-410	265	56	.	.	PUNCT
ajfa-410	266	1	it	it	PRON
ajfa-410	266	2	is	be	AUX
ajfa-410	266	3	noteworthy	noteworthy	ADJ
ajfa-410	266	4	that	that	SCONJ
ajfa-410	266	5	the	the	DET
ajfa-410	266	6	two	two	NUM
ajfa-410	266	7	groups	group	NOUN
ajfa-410	266	8	of	of	ADP
ajfa-410	266	9	faculty	faculty	NOUN
ajfa-410	266	10	with	with	ADP
ajfa-410	266	11	practical	practical	ADJ
ajfa-410	266	12	experience	experience	NOUN
ajfa-410	266	13	and	and	CCONJ
ajfa-410	266	14	practitioners	practitioner	NOUN
ajfa-410	266	15	include	include	VERB
ajfa-410	266	16	individuals	individual	NOUN
ajfa-410	266	17	who	who	PRON
ajfa-410	266	18	have	have	VERB
ajfa-410	266	19	practical	practical	ADJ
ajfa-410	266	20	experience	experience	NOUN
ajfa-410	266	21	in	in	ADP
ajfa-410	266	22	business	business	NOUN
ajfa-410	266	23	.	.	PUNCT
ajfa-410	267	1	since	since	SCONJ
ajfa-410	267	2	both	both	CCONJ
ajfa-410	267	3	these	these	DET
ajfa-410	267	4	parties	party	NOUN
ajfa-410	267	5	commonly	commonly	ADV
ajfa-410	267	6	perceived	perceive	VERB
ajfa-410	267	7	interpersonal	interpersonal	ADJ
ajfa-410	267	8	skills	skill	NOUN
ajfa-410	267	9	as	as	ADP
ajfa-410	267	10	more	more	ADV
ajfa-410	267	11	important	important	ADJ
ajfa-410	267	12	than	than	ADP
ajfa-410	267	13	analytical	analytical	ADJ
ajfa-410	267	14	skills	skill	NOUN
ajfa-410	267	15	,	,	PUNCT
ajfa-410	267	16	this	this	DET
ajfa-410	267	17	finding	finding	NOUN
ajfa-410	267	18	can	can	AUX
ajfa-410	267	19	be	be	AUX
ajfa-410	267	20	interpreted	interpret	VERB
ajfa-410	267	21	that	that	SCONJ
ajfa-410	267	22	their	their	PRON
ajfa-410	267	23	practical	practical	ADJ
ajfa-410	267	24	experience	experience	NOUN
ajfa-410	267	25	allowed	allow	VERB
ajfa-410	267	26	them	they	PRON
ajfa-410	267	27	to	to	PART
ajfa-410	267	28	recognize	recognize	VERB
ajfa-410	267	29	the	the	DET
ajfa-410	267	30	importance	importance	NOUN
ajfa-410	267	31	of	of	ADP
ajfa-410	267	32	interpersonal	interpersonal	ADJ
ajfa-410	267	33	skills	skill	NOUN
ajfa-410	267	34	needed	need	VERB
ajfa-410	267	35	for	for	ADP
ajfa-410	267	36	success	success	NOUN
ajfa-410	267	37	in	in	ADP
ajfa-410	267	38	accounting	accounting	NOUN
ajfa-410	267	39	practice	practice	NOUN
ajfa-410	267	40	more	more	ADJ
ajfa-410	267	41	than	than	ADP
ajfa-410	267	42	faculty	faculty	NOUN
ajfa-410	267	43	who	who	PRON
ajfa-410	267	44	tend	tend	VERB
ajfa-410	267	45	to	to	PART
ajfa-410	267	46	use	use	VERB
ajfa-410	267	47	analytical	analytical	ADJ
ajfa-410	267	48	skills	skill	NOUN
ajfa-410	267	49	frequently	frequently	ADV
ajfa-410	267	50	in	in	ADP
ajfa-410	267	51	their	their	PRON
ajfa-410	267	52	research	research	NOUN
ajfa-410	267	53	activities	activity	NOUN
ajfa-410	267	54	.	.	PUNCT
ajfa-410	268	1	a	a	DET
ajfa-410	268	2	similar	similar	ADJ
ajfa-410	268	3	result	result	NOUN
ajfa-410	268	4	was	be	AUX
ajfa-410	268	5	found	find	VERB
ajfa-410	268	6	by	by	ADP
ajfa-410	268	7	the	the	DET
ajfa-410	268	8	interview	interview	NOUN
ajfa-410	268	9	-	-	PUNCT
ajfa-410	268	10	based	base	VERB
ajfa-410	268	11	study	study	NOUN
ajfa-410	268	12	of	of	ADP
ajfa-410	268	13	bui	bui	NOUN
ajfa-410	268	14	and	and	CCONJ
ajfa-410	268	15	porter	porter	NOUN
ajfa-410	268	16	(	(	PUNCT
ajfa-410	268	17	2009	2009	NUM
ajfa-410	268	18	)	)	PUNCT
ajfa-410	268	19	,	,	PUNCT
ajfa-410	268	20	which	which	PRON
ajfa-410	268	21	indicated	indicate	VERB
ajfa-410	268	22	that	that	SCONJ
ajfa-410	268	23	employers	employer	NOUN
ajfa-410	268	24	expect	expect	VERB
ajfa-410	268	25	graduates	graduate	NOUN
ajfa-410	268	26	to	to	PART
ajfa-410	268	27	possess	possess	VERB
ajfa-410	268	28	leadership	leadership	NOUN
ajfa-410	268	29	and	and	CCONJ
ajfa-410	268	30	interpersonal	interpersonal	ADJ
ajfa-410	268	31	skills	skill	NOUN
ajfa-410	268	32	,	,	PUNCT
ajfa-410	268	33	while	while	SCONJ
ajfa-410	268	34	educators	educator	NOUN
ajfa-410	268	35	tended	tend	VERB
ajfa-410	268	36	to	to	PART
ajfa-410	268	37	perceive	perceive	VERB
ajfa-410	268	38	that	that	SCONJ
ajfa-410	268	39	these	these	DET
ajfa-410	268	40	skills	skill	NOUN
ajfa-410	268	41	are	be	AUX
ajfa-410	268	42	more	more	ADV
ajfa-410	268	43	necessary	necessary	ADJ
ajfa-410	268	44	for	for	ADP
ajfa-410	268	45	senior	senior	ADJ
ajfa-410	268	46	,	,	PUNCT
ajfa-410	268	47	rather	rather	ADV
ajfa-410	268	48	than	than	ADP
ajfa-410	268	49	entry	entry	NOUN
ajfa-410	268	50	-	-	PUNCT
ajfa-410	268	51	level	level	NOUN
ajfa-410	268	52	accounting	accounting	NOUN
ajfa-410	268	53	positions	position	NOUN
ajfa-410	268	54	.	.	PUNCT
ajfa-410	269	1	they	they	PRON
ajfa-410	269	2	found	find	VERB
ajfa-410	269	3	that	that	SCONJ
ajfa-410	269	4	faculty	faculty	NOUN
ajfa-410	269	5	expressed	express	VERB
ajfa-410	269	6	that	that	SCONJ
ajfa-410	269	7	it	it	PRON
ajfa-410	269	8	is	be	AUX
ajfa-410	269	9	not	not	PART
ajfa-410	269	10	important	important	ADJ
ajfa-410	269	11	for	for	SCONJ
ajfa-410	269	12	accounting	accounting	NOUN
ajfa-410	269	13	programs	program	NOUN
ajfa-410	269	14	to	to	PART
ajfa-410	269	15	equip	equip	VERB
ajfa-410	269	16	graduates	graduate	NOUN
ajfa-410	269	17	with	with	ADP
ajfa-410	269	18	these	these	DET
ajfa-410	269	19	competencies	competency	NOUN
ajfa-410	269	20	.	.	PUNCT
ajfa-410	270	1	consequently	consequently	ADV
ajfa-410	270	2	,	,	PUNCT
ajfa-410	270	3	the	the	DET
ajfa-410	270	4	result	result	NOUN
ajfa-410	270	5	of	of	ADP
ajfa-410	270	6	the	the	DET
ajfa-410	270	7	present	present	ADJ
ajfa-410	270	8	study	study	NOUN
ajfa-410	270	9	confirmed	confirm	VERB
ajfa-410	270	10	the	the	DET
ajfa-410	270	11	research	research	NOUN
ajfa-410	270	12	question	question	NOUN
ajfa-410	270	13	of	of	ADP
ajfa-410	270	14	rq1	rq1	NOUN
ajfa-410	270	15	that	that	SCONJ
ajfa-410	270	16	there	there	PRON
ajfa-410	270	17	is	be	VERB
ajfa-410	270	18	a	a	DET
ajfa-410	270	19	difference	difference	NOUN
ajfa-410	270	20	in	in	ADP
ajfa-410	270	21	perceived	perceive	VERB
ajfa-410	270	22	importance	importance	NOUN
ajfa-410	270	23	of	of	ADP
ajfa-410	270	24	generic	generic	ADJ
ajfa-410	270	25	skills	skill	NOUN
ajfa-410	270	26	needed	need	VERB
ajfa-410	270	27	for	for	ADP
ajfa-410	270	28	success	success	NOUN
ajfa-410	270	29	by	by	ADP
ajfa-410	270	30	cpas	cpa	NOUN
ajfa-410	270	31	in	in	ADP
ajfa-410	270	32	terms	term	NOUN
ajfa-410	270	33	of	of	ADP
ajfa-410	270	34	the	the	DET
ajfa-410	270	35	analysis	analysis	NOUN
ajfa-410	270	36	skill	skill	NOUN
ajfa-410	270	37	type	type	NOUN
ajfa-410	270	38	and	and	CCONJ
ajfa-410	270	39	interpersonal	interpersonal	ADJ
ajfa-410	270	40	skill	skill	NOUN
ajfa-410	270	41	type	type	NOUN
ajfa-410	270	42	among	among	ADP
ajfa-410	270	43	accounting	accounting	NOUN
ajfa-410	270	44	faculty	faculty	NOUN
ajfa-410	270	45	,	,	PUNCT
ajfa-410	270	46	faculty	faculty	NOUN
ajfa-410	270	47	with	with	ADP
ajfa-410	270	48	practical	practical	ADJ
ajfa-410	270	49	experience	experience	NOUN
ajfa-410	270	50	and	and	CCONJ
ajfa-410	270	51	practitioners	practitioner	NOUN
ajfa-410	270	52	in	in	ADP
ajfa-410	270	53	japan	japan	PROPN
ajfa-410	270	54	.	.	PUNCT
ajfa-410	271	1	however	however	ADV
ajfa-410	271	2	,	,	PUNCT
ajfa-410	271	3	it	it	PRON
ajfa-410	271	4	was	be	AUX
ajfa-410	271	5	also	also	ADV
ajfa-410	271	6	found	find	VERB
ajfa-410	271	7	that	that	SCONJ
ajfa-410	271	8	this	this	DET
ajfa-410	271	9	expectation	expectation	NOUN
ajfa-410	271	10	gap	gap	NOUN
ajfa-410	271	11	existed	exist	VERB
ajfa-410	271	12	only	only	ADV
ajfa-410	271	13	in	in	ADP
ajfa-410	271	14	the	the	DET
ajfa-410	271	15	lower	low	ADJ
ajfa-410	271	16	array	array	NOUN
ajfa-410	271	17	of	of	ADP
ajfa-410	271	18	the	the	DET
ajfa-410	271	19	skill	skill	NOUN
ajfa-410	271	20	profile	profile	NOUN
ajfa-410	271	21	among	among	ADP
ajfa-410	271	22	each	each	PRON
ajfa-410	271	23	of	of	ADP
ajfa-410	271	24	the	the	DET
ajfa-410	271	25	three	three	NUM
ajfa-410	271	26	groups	group	NOUN
ajfa-410	271	27	.	.	PUNCT
ajfa-410	272	1	in	in	ADP
ajfa-410	272	2	contrast	contrast	NOUN
ajfa-410	272	3	to	to	ADP
ajfa-410	272	4	the	the	DET
ajfa-410	272	5	expectation	expectation	NOUN
ajfa-410	272	6	gap	gap	NOUN
ajfa-410	272	7	in	in	ADP
ajfa-410	272	8	generic	generic	ADJ
ajfa-410	272	9	skill	skill	NOUN
ajfa-410	272	10	importance	importance	NOUN
ajfa-410	272	11	,	,	PUNCT
ajfa-410	272	12	all	all	DET
ajfa-410	272	13	three	three	NUM
ajfa-410	272	14	faculty	faculty	NOUN
ajfa-410	272	15	/	/	SYM
ajfa-410	272	16	practitioner	practitioner	NOUN
ajfa-410	272	17	groups	group	NOUN
ajfa-410	272	18	commonly	commonly	ADV
ajfa-410	272	19	rated	rate	VERB
ajfa-410	272	20	the	the	DET
ajfa-410	272	21	information	information	NOUN
ajfa-410	272	22	skill	skill	NOUN
ajfa-410	272	23	type	type	NOUN
ajfa-410	272	24	as	as	ADP
ajfa-410	272	25	the	the	DET
ajfa-410	272	26	most	most	ADV
ajfa-410	272	27	important	important	ADJ
ajfa-410	272	28	and	and	CCONJ
ajfa-410	272	29	the	the	DET
ajfa-410	272	30	behavioral	behavioral	ADJ
ajfa-410	272	31	skill	skill	NOUN
ajfa-410	272	32	type	type	NOUN
ajfa-410	272	33	as	as	ADP
ajfa-410	272	34	the	the	DET
ajfa-410	272	35	second	second	ADJ
ajfa-410	272	36	most	most	ADV
ajfa-410	272	37	important	important	ADJ
ajfa-410	272	38	.	.	PUNCT
ajfa-410	273	1	most	most	ADJ
ajfa-410	273	2	of	of	ADP
ajfa-410	273	3	the	the	DET
ajfa-410	273	4	skill	skill	NOUN
ajfa-410	273	5	elements	element	NOUN
ajfa-410	273	6	containing	contain	VERB
ajfa-410	273	7	these	these	DET
ajfa-410	273	8	two	two	NUM
ajfa-410	273	9	skill	skill	NOUN
ajfa-410	273	10	types	type	NOUN
ajfa-410	273	11	were	be	AUX
ajfa-410	273	12	also	also	ADV
ajfa-410	273	13	ranked	rank	VERB
ajfa-410	273	14	at	at	ADP
ajfa-410	273	15	higher	high	ADJ
ajfa-410	273	16	positions	position	NOUN
ajfa-410	273	17	in	in	ADP
ajfa-410	273	18	the	the	DET
ajfa-410	273	19	array	array	NOUN
ajfa-410	273	20	of	of	ADP
ajfa-410	273	21	skill	skill	NOUN
ajfa-410	273	22	elements	element	NOUN
ajfa-410	273	23	for	for	ADP
ajfa-410	273	24	each	each	DET
ajfa-410	273	25	skill	skill	NOUN
ajfa-410	273	26	profile	profile	NOUN
ajfa-410	273	27	(	(	PUNCT
ajfa-410	273	28	table	table	NOUN
ajfa-410	273	29	7	7	NUM
ajfa-410	273	30	)	)	PUNCT
ajfa-410	273	31	.	.	PUNCT
ajfa-410	274	1	they	they	PRON
ajfa-410	274	2	are	be	AUX
ajfa-410	274	3	the	the	DET
ajfa-410	274	4	information	information	NOUN
ajfa-410	274	5	gathering	gathering	NOUN
ajfa-410	274	6	skill	skill	NOUN
ajfa-410	274	7	,	,	PUNCT
ajfa-410	274	8	the	the	DET
ajfa-410	274	9	information	information	NOUN
ajfa-410	274	10	analysis	analysis	NOUN
ajfa-410	274	11	skill	skill	NOUN
ajfa-410	274	12	and	and	CCONJ
ajfa-410	274	13	the	the	DET
ajfa-410	274	14	sense	sense	NOUN
ajfa-410	274	15	making	make	VERB
ajfa-410	274	16	skill	skill	NOUN
ajfa-410	274	17	in	in	ADP
ajfa-410	274	18	the	the	DET
ajfa-410	274	19	information	information	NOUN
ajfa-410	274	20	skill	skill	NOUN
ajfa-410	274	21	type	type	NOUN
ajfa-410	274	22	,	,	PUNCT
ajfa-410	274	23	and	and	CCONJ
ajfa-410	274	24	goal	goal	NOUN
ajfa-410	274	25	setting	set	VERB
ajfa-410	274	26	skill	skill	NOUN
ajfa-410	274	27	in	in	ADP
ajfa-410	274	28	the	the	DET
ajfa-410	274	29	behavioral	behavioral	ADJ
ajfa-410	274	30	skill	skill	NOUN
ajfa-410	274	31	type	type	NOUN
ajfa-410	274	32	.	.	PUNCT
ajfa-410	275	1	according	accord	VERB
ajfa-410	275	2	to	to	ADP
ajfa-410	275	3	the	the	DET
ajfa-410	275	4	definitions	definition	NOUN
ajfa-410	275	5	of	of	ADP
ajfa-410	275	6	these	these	DET
ajfa-410	275	7	skill	skill	NOUN
ajfa-410	275	8	elements	element	NOUN
ajfa-410	275	9	in	in	ADP
ajfa-410	275	10	table	table	NOUN
ajfa-410	275	11	2	2	NUM
ajfa-410	275	12	,	,	PUNCT
ajfa-410	275	13	these	these	DET
ajfa-410	275	14	skills	skill	NOUN
ajfa-410	275	15	are	be	AUX
ajfa-410	275	16	interpreted	interpret	VERB
ajfa-410	275	17	as	as	ADP
ajfa-410	275	18	the	the	DET
ajfa-410	275	19	cognitive	cognitive	ADJ
ajfa-410	275	20	abilities	ability	NOUN
ajfa-410	275	21	of	of	ADP
ajfa-410	275	22	how	how	SCONJ
ajfa-410	275	23	to	to	PART
ajfa-410	275	24	deal	deal	VERB
ajfa-410	275	25	with	with	ADP
ajfa-410	275	26	particular	particular	ADJ
ajfa-410	275	27	data	datum	NOUN
ajfa-410	275	28	,	,	PUNCT
ajfa-410	275	29	information	information	NOUN
ajfa-410	275	30	and	and	CCONJ
ajfa-410	275	31	situations	situation	NOUN
ajfa-410	275	32	to	to	PART
ajfa-410	275	33	find	find	VERB
ajfa-410	275	34	the	the	DET
ajfa-410	275	35	best	good	ADJ
ajfa-410	275	36	solution	solution	NOUN
ajfa-410	275	37	.	.	PUNCT
ajfa-410	276	1	thus	thus	ADV
ajfa-410	276	2	,	,	PUNCT
ajfa-410	276	3	the	the	DET
ajfa-410	276	4	result	result	NOUN
ajfa-410	276	5	of	of	ADP
ajfa-410	276	6	this	this	DET
ajfa-410	276	7	study	study	NOUN
ajfa-410	276	8	supports	support	VERB
ajfa-410	276	9	the	the	DET
ajfa-410	276	10	hypothesis	hypothesis	NOUN
ajfa-410	276	11	expressed	express	VERB
ajfa-410	276	12	in	in	ADP
ajfa-410	276	13	rq2	rq2	NOUN
ajfa-410	276	14	and	and	CCONJ
ajfa-410	276	15	confirmed	confirm	VERB
ajfa-410	276	16	that	that	SCONJ
ajfa-410	276	17	stronger	strong	ADJ
ajfa-410	276	18	emphasis	emphasis	NOUN
ajfa-410	276	19	is	be	AUX
ajfa-410	276	20	placed	place	VERB
ajfa-410	276	21	on	on	ADP
ajfa-410	276	22	thinking	thinking	NOUN
ajfa-410	276	23	skills	skill	NOUN
ajfa-410	276	24	and	and	CCONJ
ajfa-410	276	25	judgment	judgment	NOUN
ajfa-410	276	26	skills	skill	NOUN
ajfa-410	276	27	among	among	ADP
ajfa-410	276	28	accounting	accounting	NOUN
ajfa-410	276	29	educators	educator	NOUN
ajfa-410	276	30	and	and	CCONJ
ajfa-410	276	31	employers	employer	NOUN
ajfa-410	276	32	in	in	ADP
ajfa-410	276	33	japan	japan	PROPN
ajfa-410	276	34	after	after	ADP
ajfa-410	276	35	the	the	DET
ajfa-410	276	36	cpa	cpa	PROPN
ajfa-410	276	37	law	law	NOUN
ajfa-410	276	38	amendment	amendment	NOUN
ajfa-410	276	39	of	of	ADP
ajfa-410	276	40	2003	2003	NUM
ajfa-410	276	41	.	.	PUNCT
ajfa-410	277	1	in	in	ADP
ajfa-410	277	2	response	response	NOUN
ajfa-410	277	3	to	to	ADP
ajfa-410	277	4	the	the	DET
ajfa-410	277	5	higher	high	ADJ
ajfa-410	277	6	rating	rating	NOUN
ajfa-410	277	7	of	of	ADP
ajfa-410	277	8	the	the	DET
ajfa-410	277	9	information	information	NOUN
ajfa-410	277	10	skill	skill	NOUN
ajfa-410	277	11	type	type	NOUN
ajfa-410	277	12	and	and	CCONJ
ajfa-410	277	13	behavioral	behavioral	ADJ
ajfa-410	277	14	skill	skill	NOUN
ajfa-410	277	15	type	type	NOUN
ajfa-410	277	16	,	,	PUNCT
ajfa-410	277	17	it	it	PRON
ajfa-410	277	18	was	be	AUX
ajfa-410	277	19	found	find	VERB
ajfa-410	277	20	that	that	SCONJ
ajfa-410	277	21	japanese	japanese	ADJ
ajfa-410	277	22	accounting	accounting	NOUN
ajfa-410	277	23	faculty	faculty	NOUN
ajfa-410	277	24	and	and	CCONJ
ajfa-410	277	25	practitioners	practitioner	NOUN
ajfa-410	277	26	viewed	view	VERB
ajfa-410	277	27	the	the	DET
ajfa-410	277	28	interpersonal	interpersonal	ADJ
ajfa-410	277	29	skill	skill	NOUN
ajfa-410	277	30	type	type	NOUN
ajfa-410	277	31	relatively	relatively	ADV
ajfa-410	277	32	lower	lower	ADV
ajfa-410	277	33	(	(	PUNCT
ajfa-410	277	34	ranked	rank	VERB
ajfa-410	277	35	fourth	fourth	ADV
ajfa-410	277	36	for	for	ADP
ajfa-410	277	37	faculty	faculty	NOUN
ajfa-410	277	38	;	;	PUNCT
ajfa-410	277	39	third	third	ADV
ajfa-410	277	40	for	for	ADP
ajfa-410	277	41	faculty	faculty	NOUN
ajfa-410	277	42	with	with	ADP
ajfa-410	277	43	practical	practical	ADJ
ajfa-410	277	44	experience	experience	NOUN
ajfa-410	277	45	and	and	CCONJ
ajfa-410	277	46	practitioners	practitioner	NOUN
ajfa-410	277	47	)	)	PUNCT
ajfa-410	277	48	.	.	PUNCT
ajfa-410	278	1	such	such	DET
ajfa-410	278	2	a	a	DET
ajfa-410	278	3	substantial	substantial	ADJ
ajfa-410	278	4	lower	low	ADJ
ajfa-410	278	5	rating	rating	NOUN
ajfa-410	278	6	for	for	ADP
ajfa-410	278	7	interpersonal	interpersonal	ADJ
ajfa-410	278	8	skills	skill	NOUN
ajfa-410	278	9	in	in	ADP
ajfa-410	278	10	this	this	DET
ajfa-410	278	11	japanese	japanese	ADJ
ajfa-410	278	12	study	study	NOUN
ajfa-410	278	13	was	be	AUX
ajfa-410	278	14	consistent	consistent	ADJ
ajfa-410	278	15	with	with	ADP
ajfa-410	278	16	a	a	DET
ajfa-410	278	17	chinese	chinese	ADJ
ajfa-410	278	18	study	study	NOUN
ajfa-410	278	19	of	of	ADP
ajfa-410	278	20	lin	lin	PROPN
ajfa-410	278	21	et	et	PROPN
ajfa-410	278	22	al	al	PROPN
ajfa-410	278	23	.	.	PROPN
ajfa-410	279	1	(	(	PUNCT
ajfa-410	279	2	2005	2005	NUM
ajfa-410	279	3	)	)	PUNCT
ajfa-410	279	4	reporting	report	VERB
ajfa-410	279	5	that	that	SCONJ
ajfa-410	279	6	computing	compute	VERB
ajfa-410	279	7	techniques	technique	NOUN
ajfa-410	279	8	,	,	PUNCT
ajfa-410	279	9	which	which	PRON
ajfa-410	279	10	is	be	AUX
ajfa-410	279	11	a	a	DET
ajfa-410	279	12	component	component	NOUN
ajfa-410	279	13	of	of	ADP
ajfa-410	279	14	analytical	analytical	ADJ
ajfa-410	279	15	skills	skill	NOUN
ajfa-410	279	16	,	,	PUNCT
ajfa-410	279	17	was	be	AUX
ajfa-410	279	18	perceived	perceive	VERB
ajfa-410	279	19	in	in	ADP
ajfa-410	279	20	their	their	PRON
ajfa-410	279	21	18	18	NUM
ajfa-410	279	22	-	-	PUNCT
ajfa-410	279	23	skill	skill	NOUN
ajfa-410	279	24	ranking	ranking	NOUN
ajfa-410	279	25	as	as	ADP
ajfa-410	279	26	the	the	DET
ajfa-410	279	27	first	first	ADJ
ajfa-410	279	28	and	and	CCONJ
ajfa-410	279	29	second	second	ADJ
ajfa-410	279	30	most	most	ADV
ajfa-410	279	31	important	important	ADJ
ajfa-410	279	32	skills	skill	NOUN
ajfa-410	279	33	for	for	ADP
ajfa-410	279	34	chinese	chinese	ADJ
ajfa-410	279	35	faculty	faculty	NOUN
ajfa-410	279	36	and	and	CCONJ
ajfa-410	279	37	practitioners	practitioner	NOUN
ajfa-410	279	38	respectively	respectively	ADV
ajfa-410	279	39	.	.	PUNCT
ajfa-410	280	1	in	in	ADP
ajfa-410	280	2	the	the	DET
ajfa-410	280	3	study	study	NOUN
ajfa-410	280	4	of	of	ADP
ajfa-410	280	5	lin	lin	PROPN
ajfa-410	280	6	et	et	PROPN
ajfa-410	280	7	al	al	PROPN
ajfa-410	280	8	.	.	PROPN
ajfa-410	281	1	(	(	PUNCT
ajfa-410	281	2	2005	2005	NUM
ajfa-410	281	3	)	)	PUNCT
ajfa-410	281	4	,	,	PUNCT
ajfa-410	281	5	oral	oral	ADJ
ajfa-410	281	6	communication	communication	NOUN
ajfa-410	281	7	,	,	PUNCT
ajfa-410	281	8	teamwork	teamwork	NOUN
ajfa-410	281	9	and	and	CCONJ
ajfa-410	281	10	leadership	leadership	NOUN
ajfa-410	281	11	skills	skill	NOUN
ajfa-410	281	12	,	,	PUNCT
ajfa-410	281	13	which	which	PRON
ajfa-410	281	14	are	be	AUX
ajfa-410	281	15	the	the	DET
ajfa-410	281	16	components	component	NOUN
ajfa-410	281	17	of	of	ADP
ajfa-410	281	18	the	the	DET
ajfa-410	281	19	interpersonal	interpersonal	ADJ
ajfa-410	281	20	skill	skill	NOUN
ajfa-410	281	21	type	type	NOUN
ajfa-410	281	22	in	in	ADP
ajfa-410	281	23	this	this	DET
ajfa-410	281	24	study	study	NOUN
ajfa-410	281	25	,	,	PUNCT
ajfa-410	281	26	were	be	AUX
ajfa-410	281	27	rated	rate	VERB
ajfa-410	281	28	in	in	ADP
ajfa-410	281	29	the	the	DET
ajfa-410	281	30	middle	middle	NOUN
ajfa-410	281	31	of	of	ADP
ajfa-410	281	32	the	the	DET
ajfa-410	281	33	ranking	rank	VERB
ajfa-410	281	34	order	order	NOUN
ajfa-410	281	35	(	(	PUNCT
ajfa-410	281	36	around	around	ADV
ajfa-410	281	37	eight	eight	NUM
ajfa-410	281	38	to	to	PART
ajfa-410	281	39	10	10	NUM
ajfa-410	281	40	out	out	ADP
ajfa-410	281	41	of	of	ADP
ajfa-410	281	42	18	18	NUM
ajfa-410	281	43	)	)	PUNCT
ajfa-410	281	44	among	among	ADP
ajfa-410	281	45	all	all	DET
ajfa-410	281	46	the	the	DET
ajfa-410	281	47	interest	interest	NOUN
ajfa-410	281	48	groups	group	NOUN
ajfa-410	281	49	.	.	PUNCT
ajfa-410	282	1	the	the	DET
ajfa-410	282	2	interpersonal	interpersonal	ADJ
ajfa-410	282	3	skill	skill	NOUN
ajfa-410	282	4	element	element	NOUN
ajfa-410	282	5	was	be	AUX
ajfa-410	282	6	only	only	ADV
ajfa-410	282	7	rated	rate	VERB
ajfa-410	282	8	as	as	ADP
ajfa-410	282	9	the	the	DET
ajfa-410	282	10	fifth	fifth	ADJ
ajfa-410	282	11	most	most	ADV
ajfa-410	282	12	important	important	ADJ
ajfa-410	282	13	skill	skill	NOUN
ajfa-410	282	14	for	for	ADP
ajfa-410	282	15	practitioners	practitioner	NOUN
ajfa-410	282	16	and	and	CCONJ
ajfa-410	282	17	the	the	DET
ajfa-410	282	18	seventh	seventh	ADJ
ajfa-410	282	19	most	most	ADV
ajfa-410	282	20	important	important	ADJ
ajfa-410	282	21	skill	skill	NOUN
ajfa-410	282	22	for	for	ADP
ajfa-410	282	23	faculty	faculty	NOUN
ajfa-410	282	24	and	and	CCONJ
ajfa-410	282	25	students	student	NOUN
ajfa-410	282	26	,	,	PUNCT
ajfa-410	282	27	but	but	CCONJ
ajfa-410	282	28	this	this	DET
ajfa-410	282	29	skill	skill	NOUN
ajfa-410	282	30	was	be	AUX
ajfa-410	282	31	regarded	regard	VERB
ajfa-410	282	32	less	less	ADV
ajfa-410	282	33	important	important	ADJ
ajfa-410	282	34	than	than	ADP
ajfa-410	282	35	computing	compute	VERB
ajfa-410	282	36	techniques	technique	NOUN
ajfa-410	282	37	(	(	PUNCT
ajfa-410	282	38	lin	lin	PROPN
ajfa-410	282	39	et	et	PROPN
ajfa-410	282	40	al	al	PROPN
ajfa-410	282	41	.	.	PROPN
ajfa-410	282	42	,	,	PUNCT
ajfa-410	282	43	2005	2005	NUM
ajfa-410	282	44	)	)	PUNCT
ajfa-410	282	45	.	.	PUNCT
ajfa-410	283	1	asian	asian	ADJ
ajfa-410	283	2	journal	journal	PROPN
ajfa-410	283	3	of	of	ADP
ajfa-410	283	4	finance	finance	PROPN
ajfa-410	283	5	&	&	CCONJ
ajfa-410	283	6	accounting	accounting	PROPN
ajfa-410	283	7	issn	issn	PROPN
ajfa-410	283	8	1946	1946	NUM
ajfa-410	283	9	-	-	PUNCT
ajfa-410	283	10	052x	052x	NOUN
ajfa-410	283	11	2010	2010	NUM
ajfa-410	283	12	,	,	PUNCT
ajfa-410	283	13	vol	vol	NOUN
ajfa-410	283	14	.	.	PROPN
ajfa-410	283	15	2	2	NUM
ajfa-410	283	16	,	,	PUNCT
ajfa-410	283	17	no	no	INTJ
ajfa-410	283	18	.	.	NOUN
ajfa-410	283	19	1	1	NUM
ajfa-410	283	20	:	:	PUNCT
ajfa-410	283	21	e1	e1	VERB
ajfa-410	283	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	283	23	19	19	NUM
ajfa-410	283	24	this	this	DET
ajfa-410	283	25	lower	low	ADJ
ajfa-410	283	26	importance	importance	NOUN
ajfa-410	283	27	of	of	ADP
ajfa-410	283	28	interpersonal	interpersonal	ADJ
ajfa-410	283	29	skill	skill	NOUN
ajfa-410	283	30	type	type	NOUN
ajfa-410	283	31	is	be	AUX
ajfa-410	283	32	highly	highly	ADV
ajfa-410	283	33	contrasted	contrast	VERB
ajfa-410	283	34	to	to	ADP
ajfa-410	283	35	previous	previous	ADJ
ajfa-410	283	36	studies	study	NOUN
ajfa-410	283	37	from	from	ADP
ajfa-410	283	38	other	other	ADJ
ajfa-410	283	39	countries	country	NOUN
ajfa-410	283	40	.	.	PUNCT
ajfa-410	284	1	for	for	ADP
ajfa-410	284	2	example	example	NOUN
ajfa-410	284	3	,	,	PUNCT
ajfa-410	284	4	the	the	DET
ajfa-410	284	5	us	us	PROPN
ajfa-410	284	6	study	study	NOUN
ajfa-410	284	7	of	of	ADP
ajfa-410	284	8	albrecht	albrecht	PROPN
ajfa-410	284	9	and	and	CCONJ
ajfa-410	284	10	sack	sack	NOUN
ajfa-410	284	11	(	(	PUNCT
ajfa-410	284	12	2000	2000	NUM
ajfa-410	284	13	)	)	PUNCT
ajfa-410	284	14	revealing	reveal	VERB
ajfa-410	284	15	that	that	DET
ajfa-410	284	16	faculty	faculty	NOUN
ajfa-410	284	17	and	and	CCONJ
ajfa-410	284	18	practitioners	practitioner	NOUN
ajfa-410	284	19	in	in	ADP
ajfa-410	284	20	the	the	DET
ajfa-410	284	21	us	us	PROPN
ajfa-410	284	22	perceived	perceive	VERB
ajfa-410	284	23	that	that	SCONJ
ajfa-410	284	24	interpersonal	interpersonal	ADJ
ajfa-410	284	25	skills	skill	NOUN
ajfa-410	284	26	,	,	PUNCT
ajfa-410	284	27	such	such	ADJ
ajfa-410	284	28	as	as	ADP
ajfa-410	284	29	written	write	VERB
ajfa-410	284	30	and	and	CCONJ
ajfa-410	284	31	oral	oral	ADJ
ajfa-410	284	32	communication	communication	NOUN
ajfa-410	284	33	,	,	PUNCT
ajfa-410	284	34	were	be	AUX
ajfa-410	284	35	regarded	regard	VERB
ajfa-410	284	36	as	as	ADP
ajfa-410	284	37	relatively	relatively	ADV
ajfa-410	284	38	more	more	ADV
ajfa-410	284	39	important	important	ADJ
ajfa-410	284	40	skills	skill	NOUN
ajfa-410	284	41	among	among	ADP
ajfa-410	284	42	all	all	DET
ajfa-410	284	43	the	the	DET
ajfa-410	284	44	skills	skill	NOUN
ajfa-410	284	45	ranked	rank	VERB
ajfa-410	284	46	.	.	PUNCT
ajfa-410	285	1	similar	similar	ADJ
ajfa-410	285	2	results	result	NOUN
ajfa-410	285	3	were	be	AUX
ajfa-410	285	4	supported	support	VERB
ajfa-410	285	5	by	by	ADP
ajfa-410	285	6	de	de	X
ajfa-410	285	7	lange	lange	PROPN
ajfa-410	285	8	et	et	PROPN
ajfa-410	285	9	al	al	PROPN
ajfa-410	285	10	.	.	PUNCT
ajfa-410	286	1	(	(	PUNCT
ajfa-410	286	2	2006	2006	NUM
ajfa-410	286	3	)	)	PUNCT
ajfa-410	286	4	,	,	PUNCT
ajfa-410	286	5	which	which	PRON
ajfa-410	286	6	explored	explore	VERB
ajfa-410	286	7	perceived	perceive	VERB
ajfa-410	286	8	importance	importance	NOUN
ajfa-410	286	9	of	of	ADP
ajfa-410	286	10	generic	generic	ADJ
ajfa-410	286	11	skills	skill	NOUN
ajfa-410	286	12	for	for	ADP
ajfa-410	286	13	graduates	graduate	NOUN
ajfa-410	286	14	from	from	ADP
ajfa-410	286	15	australian	australian	ADJ
ajfa-410	286	16	universities	university	NOUN
ajfa-410	286	17	,	,	PUNCT
ajfa-410	286	18	and	and	CCONJ
ajfa-410	286	19	found	find	VERB
ajfa-410	286	20	that	that	SCONJ
ajfa-410	286	21	the	the	DET
ajfa-410	286	22	primary	primary	ADJ
ajfa-410	286	23	component	component	NOUN
ajfa-410	286	24	of	of	ADP
ajfa-410	286	25	the	the	DET
ajfa-410	286	26	skills	skill	NOUN
ajfa-410	286	27	required	require	VERB
ajfa-410	286	28	was	be	AUX
ajfa-410	286	29	perceived	perceive	VERB
ajfa-410	286	30	to	to	PART
ajfa-410	286	31	be	be	AUX
ajfa-410	286	32	interpersonal	interpersonal	ADJ
ajfa-410	286	33	/	/	SYM
ajfa-410	286	34	communication	communication	NOUN
ajfa-410	286	35	skills	skill	NOUN
ajfa-410	286	36	,	,	PUNCT
ajfa-410	286	37	followed	follow	VERB
ajfa-410	286	38	by	by	ADP
ajfa-410	286	39	statistical	statistical	ADJ
ajfa-410	286	40	/	/	SYM
ajfa-410	286	41	computing	computing	NOUN
ajfa-410	286	42	skills	skill	NOUN
ajfa-410	286	43	.	.	PUNCT
ajfa-410	287	1	the	the	DET
ajfa-410	287	2	latest	late	ADJ
ajfa-410	287	3	studies	study	NOUN
ajfa-410	287	4	of	of	ADP
ajfa-410	287	5	carr	carr	PROPN
ajfa-410	287	6	et	et	PROPN
ajfa-410	287	7	al	al	PROPN
ajfa-410	287	8	.	.	PROPN
ajfa-410	287	9	(	(	PUNCT
ajfa-410	287	10	2006	2006	NUM
ajfa-410	287	11	)	)	PUNCT
ajfa-410	287	12	in	in	ADP
ajfa-410	287	13	new	new	PROPN
ajfa-410	287	14	zealand	zealand	PROPN
ajfa-410	287	15	and	and	CCONJ
ajfa-410	287	16	jackling	jackling	PROPN
ajfa-410	287	17	and	and	CCONJ
ajfa-410	287	18	de	de	X
ajfa-410	287	19	lange	lange	NOUN
ajfa-410	287	20	(	(	PUNCT
ajfa-410	287	21	2009	2009	NUM
ajfa-410	287	22	)	)	PUNCT
ajfa-410	287	23	in	in	ADP
ajfa-410	287	24	australia	australia	PROPN
ajfa-410	287	25	are	be	AUX
ajfa-410	287	26	also	also	ADV
ajfa-410	287	27	consistent	consistent	ADJ
ajfa-410	287	28	with	with	ADP
ajfa-410	287	29	the	the	DET
ajfa-410	287	30	findings	finding	NOUN
ajfa-410	287	31	of	of	ADP
ajfa-410	287	32	albrecht	albrecht	NOUN
ajfa-410	287	33	and	and	CCONJ
ajfa-410	287	34	sack	sack	NOUN
ajfa-410	287	35	(	(	PUNCT
ajfa-410	287	36	2000	2000	NUM
ajfa-410	287	37	)	)	PUNCT
ajfa-410	287	38	and	and	CCONJ
ajfa-410	287	39	de	de	X
ajfa-410	287	40	lange	lange	NOUN
ajfa-410	287	41	et	et	PROPN
ajfa-410	287	42	al	al	PROPN
ajfa-410	287	43	.	.	PUNCT
ajfa-410	288	1	(	(	PUNCT
ajfa-410	288	2	2006	2006	NUM
ajfa-410	288	3	)	)	PUNCT
ajfa-410	288	4	.	.	PUNCT
ajfa-410	289	1	with	with	ADP
ajfa-410	289	2	regard	regard	NOUN
ajfa-410	289	3	to	to	ADP
ajfa-410	289	4	the	the	DET
ajfa-410	289	5	perceived	perceive	VERB
ajfa-410	289	6	importance	importance	NOUN
ajfa-410	289	7	of	of	ADP
ajfa-410	289	8	generic	generic	ADJ
ajfa-410	289	9	skills	skill	NOUN
ajfa-410	289	10	,	,	PUNCT
ajfa-410	289	11	lin	lin	PROPN
ajfa-410	289	12	et	et	PROPN
ajfa-410	289	13	al	al	PROPN
ajfa-410	289	14	.	.	PROPN
ajfa-410	290	1	(	(	PUNCT
ajfa-410	290	2	2005	2005	NUM
ajfa-410	290	3	)	)	PUNCT
ajfa-410	290	4	expressed	express	VERB
ajfa-410	290	5	that	that	SCONJ
ajfa-410	290	6	different	different	ADJ
ajfa-410	290	7	cultures	culture	NOUN
ajfa-410	290	8	place	place	VERB
ajfa-410	290	9	different	different	ADJ
ajfa-410	290	10	emphasis	emphasis	NOUN
ajfa-410	290	11	on	on	ADP
ajfa-410	290	12	what	what	PRON
ajfa-410	290	13	learning	learn	VERB
ajfa-410	290	14	contents	content	NOUN
ajfa-410	290	15	are	be	AUX
ajfa-410	290	16	relatively	relatively	ADV
ajfa-410	290	17	more	more	ADV
ajfa-410	290	18	important	important	ADJ
ajfa-410	290	19	,	,	PUNCT
ajfa-410	290	20	of	of	ADP
ajfa-410	290	21	which	which	DET
ajfa-410	290	22	consequences	consequence	NOUN
ajfa-410	290	23	were	be	AUX
ajfa-410	290	24	derived	derive	VERB
ajfa-410	290	25	from	from	ADP
ajfa-410	290	26	the	the	DET
ajfa-410	290	27	level	level	NOUN
ajfa-410	290	28	of	of	ADP
ajfa-410	290	29	development	development	NOUN
ajfa-410	290	30	in	in	ADP
ajfa-410	290	31	economics	economic	NOUN
ajfa-410	290	32	,	,	PUNCT
ajfa-410	290	33	technology	technology	NOUN
ajfa-410	290	34	and	and	CCONJ
ajfa-410	290	35	social	social	ADJ
ajfa-410	290	36	/	/	SYM
ajfa-410	290	37	cultural	cultural	ADJ
ajfa-410	290	38	influences	influence	NOUN
ajfa-410	290	39	.	.	PUNCT
ajfa-410	291	1	in	in	ADP
ajfa-410	291	2	this	this	DET
ajfa-410	291	3	prior	prior	ADJ
ajfa-410	291	4	study	study	NOUN
ajfa-410	291	5	,	,	PUNCT
ajfa-410	291	6	the	the	DET
ajfa-410	291	7	lower	low	ADJ
ajfa-410	291	8	ratings	rating	NOUN
ajfa-410	291	9	of	of	ADP
ajfa-410	291	10	communication	communication	NOUN
ajfa-410	291	11	skills	skill	NOUN
ajfa-410	291	12	by	by	ADP
ajfa-410	291	13	chinese	chinese	ADJ
ajfa-410	291	14	respondents	respondent	NOUN
ajfa-410	291	15	were	be	AUX
ajfa-410	291	16	caused	cause	VERB
ajfa-410	291	17	by	by	ADP
ajfa-410	291	18	the	the	DET
ajfa-410	291	19	influence	influence	NOUN
ajfa-410	291	20	of	of	ADP
ajfa-410	291	21	the	the	DET
ajfa-410	291	22	oriental	oriental	ADJ
ajfa-410	291	23	culture	culture	NOUN
ajfa-410	291	24	,	,	PUNCT
ajfa-410	291	25	where	where	SCONJ
ajfa-410	291	26	people	people	NOUN
ajfa-410	291	27	are	be	AUX
ajfa-410	291	28	supposed	suppose	VERB
ajfa-410	291	29	to	to	PART
ajfa-410	291	30	be	be	AUX
ajfa-410	291	31	humble	humble	ADJ
ajfa-410	291	32	and	and	CCONJ
ajfa-410	291	33	must	must	AUX
ajfa-410	291	34	strictly	strictly	ADV
ajfa-410	291	35	obey	obey	VERB
ajfa-410	291	36	orders	order	NOUN
ajfa-410	291	37	or	or	CCONJ
ajfa-410	291	38	instructions	instruction	NOUN
ajfa-410	291	39	from	from	ADP
ajfa-410	291	40	their	their	PRON
ajfa-410	291	41	supervisors	supervisor	NOUN
ajfa-410	291	42	.	.	PUNCT
ajfa-410	292	1	in	in	ADP
ajfa-410	292	2	such	such	DET
ajfa-410	292	3	a	a	DET
ajfa-410	292	4	cultural	cultural	ADJ
ajfa-410	292	5	setting	setting	NOUN
ajfa-410	292	6	,	,	PUNCT
ajfa-410	292	7	two	two	NUM
ajfa-410	292	8	-	-	PUNCT
ajfa-410	292	9	way	way	NOUN
ajfa-410	292	10	communication	communication	NOUN
ajfa-410	292	11	is	be	AUX
ajfa-410	292	12	usually	usually	ADV
ajfa-410	292	13	not	not	PART
ajfa-410	292	14	encouraged	encourage	VERB
ajfa-410	292	15	and	and	CCONJ
ajfa-410	292	16	the	the	DET
ajfa-410	292	17	value	value	NOUN
ajfa-410	292	18	of	of	ADP
ajfa-410	292	19	communication	communication	NOUN
ajfa-410	292	20	skills	skill	NOUN
ajfa-410	292	21	might	might	AUX
ajfa-410	292	22	be	be	AUX
ajfa-410	292	23	understated	understate	VERB
ajfa-410	292	24	(	(	PUNCT
ajfa-410	293	1	lin	lin	PROPN
ajfa-410	293	2	et	et	PROPN
ajfa-410	293	3	al	al	PROPN
ajfa-410	293	4	.	.	PROPN
ajfa-410	293	5	,	,	PUNCT
ajfa-410	293	6	2005	2005	NUM
ajfa-410	293	7	)	)	PUNCT
ajfa-410	293	8	.	.	PUNCT
ajfa-410	294	1	similar	similar	ADJ
ajfa-410	294	2	empirical	empirical	ADJ
ajfa-410	294	3	evidence	evidence	NOUN
ajfa-410	294	4	is	be	AUX
ajfa-410	294	5	seen	see	VERB
ajfa-410	294	6	by	by	ADP
ajfa-410	294	7	matveev	matveev	PROPN
ajfa-410	294	8	and	and	CCONJ
ajfa-410	294	9	nelson	nelson	PROPN
ajfa-410	294	10	(	(	PUNCT
ajfa-410	294	11	2004	2004	NUM
ajfa-410	294	12	)	)	PUNCT
ajfa-410	294	13	,	,	PUNCT
ajfa-410	294	14	which	which	PRON
ajfa-410	294	15	reported	report	VERB
ajfa-410	294	16	that	that	SCONJ
ajfa-410	294	17	the	the	DET
ajfa-410	294	18	lower	low	ADJ
ajfa-410	294	19	power	power	NOUN
ajfa-410	294	20	distance	distance	NOUN
ajfa-410	294	21	american	american	ADJ
ajfa-410	294	22	managers	manager	NOUN
ajfa-410	294	23	had	have	VERB
ajfa-410	294	24	better	well	ADJ
ajfa-410	294	25	competency	competency	NOUN
ajfa-410	294	26	of	of	ADP
ajfa-410	294	27	interpersonal	interpersonal	ADJ
ajfa-410	294	28	skills	skill	NOUN
ajfa-410	294	29	than	than	ADP
ajfa-410	294	30	the	the	DET
ajfa-410	294	31	higher	high	ADJ
ajfa-410	294	32	power	power	NOUN
ajfa-410	294	33	distance	distance	NOUN
ajfa-410	294	34	russian	russian	ADJ
ajfa-410	294	35	managers	manager	NOUN
ajfa-410	294	36	.	.	PUNCT
ajfa-410	295	1	for	for	ADP
ajfa-410	295	2	the	the	DET
ajfa-410	295	3	cultural	cultural	ADJ
ajfa-410	295	4	dimension	dimension	NOUN
ajfa-410	295	5	,	,	PUNCT
ajfa-410	295	6	hostede	hostede	NOUN
ajfa-410	295	7	(	(	PUNCT
ajfa-410	295	8	1986	1986	NUM
ajfa-410	295	9	)	)	PUNCT
ajfa-410	295	10	argues	argue	VERB
ajfa-410	295	11	that	that	SCONJ
ajfa-410	295	12	certain	certain	ADJ
ajfa-410	295	13	social	social	ADJ
ajfa-410	295	14	hierarchies	hierarchy	NOUN
ajfa-410	295	15	are	be	AUX
ajfa-410	295	16	normally	normally	ADV
ajfa-410	295	17	acceptable	acceptable	ADJ
ajfa-410	295	18	to	to	ADP
ajfa-410	295	19	the	the	DET
ajfa-410	295	20	society	society	NOUN
ajfa-410	295	21	where	where	SCONJ
ajfa-410	295	22	human	human	ADJ
ajfa-410	295	23	inequality	inequality	NOUN
ajfa-410	295	24	occurs	occur	VERB
ajfa-410	295	25	in	in	ADP
ajfa-410	295	26	areas	area	NOUN
ajfa-410	295	27	including	include	VERB
ajfa-410	295	28	prestige	prestige	NOUN
ajfa-410	295	29	,	,	PUNCT
ajfa-410	295	30	wealth	wealth	NOUN
ajfa-410	295	31	and	and	CCONJ
ajfa-410	295	32	power	power	NOUN
ajfa-410	295	33	.	.	PUNCT
ajfa-410	296	1	this	this	DET
ajfa-410	296	2	cultural	cultural	ADJ
ajfa-410	296	3	dimension	dimension	NOUN
ajfa-410	296	4	is	be	AUX
ajfa-410	296	5	referred	refer	VERB
ajfa-410	296	6	to	to	ADP
ajfa-410	296	7	as	as	ADP
ajfa-410	296	8	the	the	DET
ajfa-410	296	9	power	power	NOUN
ajfa-410	296	10	distance	distance	NOUN
ajfa-410	296	11	.	.	PUNCT
ajfa-410	297	1	according	accord	VERB
ajfa-410	297	2	to	to	ADP
ajfa-410	297	3	hofstede	hofstede	NOUN
ajfa-410	297	4	(	(	PUNCT
ajfa-410	297	5	1980	1980	NUM
ajfa-410	297	6	;	;	PUNCT
ajfa-410	297	7	2001	2001	NUM
ajfa-410	297	8	)	)	PUNCT
ajfa-410	297	9	,	,	PUNCT
ajfa-410	297	10	the	the	DET
ajfa-410	297	11	scores	score	NOUN
ajfa-410	297	12	of	of	ADP
ajfa-410	297	13	power	power	NOUN
ajfa-410	297	14	distance	distance	NOUN
ajfa-410	297	15	are	be	AUX
ajfa-410	297	16	80	80	NUM
ajfa-410	297	17	,	,	PUNCT
ajfa-410	297	18	93	93	NUM
ajfa-410	297	19	and	and	CCONJ
ajfa-410	297	20	54	54	NUM
ajfa-410	297	21	for	for	ADP
ajfa-410	297	22	chinese	chinese	ADJ
ajfa-410	297	23	,	,	PUNCT
ajfa-410	297	24	russian	russian	ADJ
ajfa-410	297	25	and	and	CCONJ
ajfa-410	297	26	japanese	japanese	PROPN
ajfa-410	297	27	respectively	respectively	ADV
ajfa-410	297	28	,	,	PUNCT
ajfa-410	297	29	which	which	PRON
ajfa-410	297	30	means	mean	VERB
ajfa-410	297	31	that	that	SCONJ
ajfa-410	297	32	people	people	NOUN
ajfa-410	297	33	in	in	ADP
ajfa-410	297	34	these	these	DET
ajfa-410	297	35	countries	country	NOUN
ajfa-410	297	36	are	be	AUX
ajfa-410	297	37	classified	classify	VERB
ajfa-410	297	38	as	as	ADP
ajfa-410	297	39	high	high	ADJ
ajfa-410	297	40	power	power	NOUN
ajfa-410	297	41	distance	distance	NOUN
ajfa-410	297	42	in	in	ADP
ajfa-410	297	43	comparison	comparison	NOUN
ajfa-410	297	44	to	to	ADP
ajfa-410	297	45	the	the	DET
ajfa-410	297	46	scores	score	NOUN
ajfa-410	297	47	of	of	ADP
ajfa-410	297	48	western	western	ADJ
ajfa-410	297	49	countries	country	NOUN
ajfa-410	297	50	where	where	SCONJ
ajfa-410	297	51	power	power	NOUN
ajfa-410	297	52	distance	distance	NOUN
ajfa-410	297	53	scores	score	NOUN
ajfa-410	297	54	are	be	AUX
ajfa-410	297	55	estimated	estimate	VERB
ajfa-410	297	56	as	as	ADP
ajfa-410	297	57	40	40	NUM
ajfa-410	297	58	and	and	CCONJ
ajfa-410	297	59	36	36	NUM
ajfa-410	297	60	for	for	ADP
ajfa-410	297	61	the	the	DET
ajfa-410	297	62	people	people	NOUN
ajfa-410	297	63	from	from	ADP
ajfa-410	297	64	the	the	DET
ajfa-410	297	65	us	us	PROPN
ajfa-410	297	66	and	and	CCONJ
ajfa-410	297	67	australia	australia	PROPN
ajfa-410	297	68	respectively	respectively	ADV
ajfa-410	297	69	(	(	PUNCT
ajfa-410	297	70	hofstede	hofstede	NOUN
ajfa-410	297	71	,	,	PUNCT
ajfa-410	297	72	1980	1980	NUM
ajfa-410	297	73	:	:	PUNCT
ajfa-410	297	74	2001	2001	NUM
ajfa-410	297	75	)	)	PUNCT
ajfa-410	297	76	.	.	PUNCT
ajfa-410	298	1	furthermore	furthermore	ADV
ajfa-410	298	2	,	,	PUNCT
ajfa-410	298	3	from	from	ADP
ajfa-410	298	4	the	the	DET
ajfa-410	298	5	cultural	cultural	ADJ
ajfa-410	298	6	and	and	CCONJ
ajfa-410	298	7	societal	societal	ADJ
ajfa-410	298	8	perspective	perspective	NOUN
ajfa-410	298	9	of	of	ADP
ajfa-410	298	10	japan	japan	PROPN
ajfa-410	298	11	,	,	PUNCT
ajfa-410	298	12	it	it	PRON
ajfa-410	298	13	may	may	AUX
ajfa-410	298	14	be	be	AUX
ajfa-410	298	15	interpreted	interpret	VERB
ajfa-410	298	16	that	that	SCONJ
ajfa-410	298	17	japanese	japanese	ADJ
ajfa-410	298	18	faculty	faculty	NOUN
ajfa-410	298	19	and	and	CCONJ
ajfa-410	298	20	practitioners	practitioner	NOUN
ajfa-410	298	21	in	in	ADP
ajfa-410	298	22	this	this	DET
ajfa-410	298	23	study	study	NOUN
ajfa-410	298	24	have	have	AUX
ajfa-410	298	25	thought	think	VERB
ajfa-410	298	26	of	of	ADP
ajfa-410	298	27	communication	communication	NOUN
ajfa-410	298	28	and	and	CCONJ
ajfa-410	298	29	interpersonal	interpersonal	ADJ
ajfa-410	298	30	skills	skill	NOUN
ajfa-410	298	31	as	as	ADP
ajfa-410	298	32	the	the	DET
ajfa-410	298	33	ability	ability	NOUN
ajfa-410	298	34	to	to	PART
ajfa-410	298	35	deal	deal	VERB
ajfa-410	298	36	only	only	ADV
ajfa-410	298	37	with	with	ADP
ajfa-410	298	38	japanese	japanese	ADJ
ajfa-410	298	39	individuals	individual	NOUN
ajfa-410	298	40	who	who	PRON
ajfa-410	298	41	have	have	VERB
ajfa-410	298	42	similar	similar	ADJ
ajfa-410	298	43	cultural	cultural	ADJ
ajfa-410	298	44	backgrounds	background	NOUN
ajfa-410	298	45	and	and	CCONJ
ajfa-410	298	46	use	use	VERB
ajfa-410	298	47	only	only	ADV
ajfa-410	298	48	japanese	japanese	ADJ
ajfa-410	298	49	language	language	NOUN
ajfa-410	298	50	.	.	PUNCT
ajfa-410	299	1	in	in	ADP
ajfa-410	299	2	contrast	contrast	NOUN
ajfa-410	299	3	to	to	ADP
ajfa-410	299	4	the	the	DET
ajfa-410	299	5	present	present	ADJ
ajfa-410	299	6	japanese	japanese	ADJ
ajfa-410	299	7	research	research	NOUN
ajfa-410	299	8	,	,	PUNCT
ajfa-410	299	9	prior	prior	ADJ
ajfa-410	299	10	studies	study	NOUN
ajfa-410	299	11	in	in	ADP
ajfa-410	299	12	the	the	DET
ajfa-410	299	13	us	us	PROPN
ajfa-410	299	14	and	and	CCONJ
ajfa-410	299	15	australia	australia	PROPN
ajfa-410	299	16	were	be	AUX
ajfa-410	299	17	conducted	conduct	VERB
ajfa-410	299	18	in	in	ADP
ajfa-410	299	19	situations	situation	NOUN
ajfa-410	299	20	where	where	SCONJ
ajfa-410	299	21	immigrants	immigrant	NOUN
ajfa-410	299	22	and	and	CCONJ
ajfa-410	299	23	international	international	ADJ
ajfa-410	299	24	students	student	NOUN
ajfa-410	299	25	with	with	ADP
ajfa-410	299	26	diversified	diversified	ADJ
ajfa-410	299	27	language	language	NOUN
ajfa-410	299	28	and	and	CCONJ
ajfa-410	299	29	cultural	cultural	ADJ
ajfa-410	299	30	backgrounds	background	NOUN
ajfa-410	299	31	are	be	AUX
ajfa-410	299	32	actively	actively	ADV
ajfa-410	299	33	involved	involve	VERB
ajfa-410	299	34	in	in	ADP
ajfa-410	299	35	and	and	CCONJ
ajfa-410	299	36	make	make	VERB
ajfa-410	299	37	up	up	ADP
ajfa-410	299	38	a	a	DET
ajfa-410	299	39	greater	great	ADJ
ajfa-410	299	40	portion	portion	NOUN
ajfa-410	299	41	of	of	ADP
ajfa-410	299	42	society	society	NOUN
ajfa-410	299	43	.	.	PUNCT
ajfa-410	300	1	in	in	ADP
ajfa-410	300	2	such	such	ADJ
ajfa-410	300	3	countries	country	NOUN
ajfa-410	300	4	,	,	PUNCT
ajfa-410	300	5	communication	communication	NOUN
ajfa-410	300	6	and	and	CCONJ
ajfa-410	300	7	interpersonal	interpersonal	ADJ
ajfa-410	300	8	skills	skill	NOUN
ajfa-410	300	9	would	would	AUX
ajfa-410	300	10	expect	expect	VERB
ajfa-410	300	11	to	to	PART
ajfa-410	300	12	be	be	AUX
ajfa-410	300	13	applied	apply	VERB
ajfa-410	300	14	with	with	ADP
ajfa-410	300	15	english	english	PROPN
ajfa-410	300	16	as	as	ADP
ajfa-410	300	17	the	the	DET
ajfa-410	300	18	universal	universal	ADJ
ajfa-410	300	19	language	language	NOUN
ajfa-410	300	20	,	,	PUNCT
ajfa-410	300	21	with	with	ADP
ajfa-410	300	22	no	no	DET
ajfa-410	300	23	regard	regard	NOUN
ajfa-410	300	24	to	to	ADP
ajfa-410	300	25	each	each	DET
ajfa-410	300	26	individual‟s	individual‟s	NOUN
ajfa-410	300	27	native	native	ADJ
ajfa-410	300	28	language	language	NOUN
ajfa-410	300	29	.	.	PUNCT
ajfa-410	301	1	this	this	DET
ajfa-410	301	2	difference	difference	NOUN
ajfa-410	301	3	in	in	ADP
ajfa-410	301	4	the	the	DET
ajfa-410	301	5	make	make	VERB
ajfa-410	301	6	-	-	PUNCT
ajfa-410	301	7	up	up	NOUN
ajfa-410	301	8	of	of	ADP
ajfa-410	301	9	society	society	NOUN
ajfa-410	301	10	may	may	AUX
ajfa-410	301	11	cause	cause	VERB
ajfa-410	301	12	the	the	DET
ajfa-410	301	13	importance	importance	NOUN
ajfa-410	301	14	of	of	ADP
ajfa-410	301	15	interpersonal	interpersonal	ADJ
ajfa-410	301	16	skills	skill	NOUN
ajfa-410	301	17	among	among	ADP
ajfa-410	301	18	faculty	faculty	NOUN
ajfa-410	301	19	and	and	CCONJ
ajfa-410	301	20	practitioners	practitioner	NOUN
ajfa-410	301	21	to	to	PART
ajfa-410	301	22	vary	vary	VERB
ajfa-410	301	23	between	between	ADP
ajfa-410	301	24	japan	japan	PROPN
ajfa-410	301	25	and	and	CCONJ
ajfa-410	301	26	other	other	ADJ
ajfa-410	301	27	countries	country	NOUN
ajfa-410	301	28	.	.	PUNCT
ajfa-410	302	1	consequently	consequently	ADV
ajfa-410	302	2	,	,	PUNCT
ajfa-410	302	3	with	with	ADP
ajfa-410	302	4	the	the	DET
ajfa-410	302	5	above	above	ADJ
ajfa-410	302	6	interpretations	interpretation	NOUN
ajfa-410	302	7	,	,	PUNCT
ajfa-410	302	8	the	the	DET
ajfa-410	302	9	result	result	NOUN
ajfa-410	302	10	of	of	ADP
ajfa-410	302	11	the	the	DET
ajfa-410	302	12	present	present	ADJ
ajfa-410	302	13	study	study	NOUN
ajfa-410	302	14	confirmed	confirm	VERB
ajfa-410	302	15	empirically	empirically	ADV
ajfa-410	302	16	the	the	DET
ajfa-410	302	17	research	research	NOUN
ajfa-410	302	18	question	question	NOUN
ajfa-410	302	19	of	of	ADP
ajfa-410	302	20	rq3	rq3	NOUN
ajfa-410	302	21	and	and	CCONJ
ajfa-410	302	22	ascertained	ascertain	VERB
ajfa-410	302	23	that	that	SCONJ
ajfa-410	302	24	communication	communication	NOUN
ajfa-410	302	25	and	and	CCONJ
ajfa-410	302	26	interpersonal	interpersonal	ADJ
ajfa-410	302	27	skills	skill	NOUN
ajfa-410	302	28	are	be	AUX
ajfa-410	302	29	regarded	regard	VERB
ajfa-410	302	30	as	as	ADP
ajfa-410	302	31	less	less	ADV
ajfa-410	302	32	important	important	ADJ
ajfa-410	302	33	than	than	ADP
ajfa-410	302	34	other	other	ADJ
ajfa-410	302	35	generic	generic	ADJ
ajfa-410	302	36	skills	skill	NOUN
ajfa-410	302	37	among	among	ADP
ajfa-410	302	38	faculty	faculty	NOUN
ajfa-410	302	39	and	and	CCONJ
ajfa-410	302	40	practitioners	practitioner	NOUN
ajfa-410	302	41	in	in	ADP
ajfa-410	302	42	japan	japan	PROPN
ajfa-410	302	43	,	,	PUNCT
ajfa-410	302	44	of	of	ADP
ajfa-410	302	45	which	which	PRON
ajfa-410	302	46	society	society	NOUN
ajfa-410	302	47	has	have	VERB
ajfa-410	302	48	unique	unique	ADJ
ajfa-410	302	49	asian	asian	ADJ
ajfa-410	302	50	journal	journal	NOUN
ajfa-410	302	51	of	of	ADP
ajfa-410	302	52	finance	finance	PROPN
ajfa-410	302	53	&	&	CCONJ
ajfa-410	302	54	accounting	accounting	PROPN
ajfa-410	302	55	issn	issn	PROPN
ajfa-410	302	56	1946	1946	NUM
ajfa-410	302	57	-	-	PUNCT
ajfa-410	302	58	052x	052x	NOUN
ajfa-410	302	59	2010	2010	NUM
ajfa-410	302	60	,	,	PUNCT
ajfa-410	302	61	vol	vol	NOUN
ajfa-410	302	62	.	.	PROPN
ajfa-410	302	63	2	2	NUM
ajfa-410	302	64	,	,	PUNCT
ajfa-410	302	65	no	no	INTJ
ajfa-410	302	66	.	.	NOUN
ajfa-410	302	67	1	1	NUM
ajfa-410	302	68	:	:	PUNCT
ajfa-410	302	69	e1	e1	VERB
ajfa-410	302	70	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-410	302	71	20	20	NUM
ajfa-410	302	72	cultural	cultural	ADJ
ajfa-410	302	73	traits	trait	NOUN
ajfa-410	302	74	.	.	PUNCT
ajfa-410	303	1	it	it	PRON
ajfa-410	303	2	also	also	ADV
ajfa-410	303	3	became	become	VERB
ajfa-410	303	4	clear	clear	ADJ
ajfa-410	303	5	that	that	SCONJ
ajfa-410	303	6	the	the	DET
ajfa-410	303	7	perceived	perceive	VERB
ajfa-410	303	8	importance	importance	NOUN
ajfa-410	303	9	of	of	ADP
ajfa-410	303	10	generic	generic	ADJ
ajfa-410	303	11	skills	skill	NOUN
ajfa-410	303	12	required	require	VERB
ajfa-410	303	13	for	for	ADP
ajfa-410	303	14	success	success	NOUN
ajfa-410	303	15	by	by	ADP
ajfa-410	303	16	cpas	cpa	NOUN
ajfa-410	303	17	among	among	ADP
ajfa-410	303	18	the	the	DET
ajfa-410	303	19	japanese	japanese	ADJ
ajfa-410	303	20	interest	interest	NOUN
ajfa-410	303	21	groups	group	NOUN
ajfa-410	303	22	varies	vary	VERB
ajfa-410	303	23	from	from	ADP
ajfa-410	303	24	those	those	PRON
ajfa-410	303	25	of	of	ADP
ajfa-410	303	26	their	their	PRON
ajfa-410	303	27	western	western	ADJ
ajfa-410	303	28	counterparts	counterpart	NOUN
ajfa-410	303	29	.	.	PUNCT
ajfa-410	304	1	concluding	conclude	VERB
ajfa-410	304	2	remarks	remark	VERB
ajfa-410	304	3	the	the	DET
ajfa-410	304	4	purpose	purpose	NOUN
ajfa-410	304	5	of	of	ADP
ajfa-410	304	6	this	this	DET
ajfa-410	304	7	study	study	NOUN
ajfa-410	304	8	was	be	AUX
ajfa-410	304	9	to	to	PART
ajfa-410	304	10	compare	compare	VERB
ajfa-410	304	11	the	the	DET
ajfa-410	304	12	perceptions	perception	NOUN
ajfa-410	304	13	towards	towards	ADP
ajfa-410	304	14	generic	generic	ADJ
ajfa-410	304	15	skills	skill	NOUN
ajfa-410	304	16	for	for	ADP
ajfa-410	304	17	cpas	cpa	NOUN
ajfa-410	304	18	within	within	ADP
ajfa-410	304	19	japanese	japanese	ADJ
ajfa-410	304	20	faculty	faculty	NOUN
ajfa-410	304	21	and	and	CCONJ
ajfa-410	304	22	practitioner	practitioner	NOUN
ajfa-410	304	23	groups	group	NOUN
ajfa-410	304	24	in	in	ADP
ajfa-410	304	25	order	order	NOUN
ajfa-410	304	26	to	to	PART
ajfa-410	304	27	assess	assess	VERB
ajfa-410	304	28	the	the	DET
ajfa-410	304	29	legislative	legislative	ADJ
ajfa-410	304	30	outcome	outcome	NOUN
ajfa-410	304	31	of	of	ADP
ajfa-410	304	32	the	the	DET
ajfa-410	304	33	cpa	cpa	PROPN
ajfa-410	304	34	law	law	NOUN
ajfa-410	304	35	amendment	amendment	NOUN
ajfa-410	304	36	of	of	ADP
ajfa-410	304	37	2003	2003	NUM
ajfa-410	304	38	.	.	PUNCT
ajfa-410	305	1	the	the	DET
ajfa-410	305	2	analysis	analysis	NOUN
ajfa-410	305	3	of	of	ADP
ajfa-410	305	4	this	this	DET
ajfa-410	305	5	study	study	NOUN
ajfa-410	305	6	also	also	ADV
ajfa-410	305	7	investigated	investigate	VERB
ajfa-410	305	8	how	how	SCONJ
ajfa-410	305	9	much	much	ADJ
ajfa-410	305	10	the	the	DET
ajfa-410	305	11	profiles	profile	NOUN
ajfa-410	305	12	of	of	ADP
ajfa-410	305	13	perceived	perceive	VERB
ajfa-410	305	14	skill	skill	NOUN
ajfa-410	305	15	importance	importance	NOUN
ajfa-410	305	16	differ	differ	VERB
ajfa-410	305	17	between	between	ADP
ajfa-410	305	18	japanese	japanese	ADJ
ajfa-410	305	19	accounting	accounting	NOUN
ajfa-410	305	20	faculty	faculty	NOUN
ajfa-410	305	21	/	/	SYM
ajfa-410	305	22	practitioners	practitioner	NOUN
ajfa-410	305	23	and	and	CCONJ
ajfa-410	305	24	those	those	PRON
ajfa-410	305	25	of	of	ADP
ajfa-410	305	26	their	their	PRON
ajfa-410	305	27	counterparts	counterpart	NOUN
ajfa-410	305	28	from	from	ADP
ajfa-410	305	29	other	other	ADJ
ajfa-410	305	30	countries	country	NOUN
ajfa-410	305	31	.	.	PUNCT
ajfa-410	306	1	the	the	DET
ajfa-410	306	2	present	present	ADJ
ajfa-410	306	3	research	research	NOUN
ajfa-410	306	4	found	find	VERB
ajfa-410	306	5	that	that	SCONJ
ajfa-410	306	6	all	all	DET
ajfa-410	306	7	three	three	NUM
ajfa-410	306	8	groups	group	NOUN
ajfa-410	306	9	of	of	ADP
ajfa-410	306	10	faculty	faculty	NOUN
ajfa-410	306	11	,	,	PUNCT
ajfa-410	306	12	faculty	faculty	NOUN
ajfa-410	306	13	with	with	ADP
ajfa-410	306	14	practical	practical	ADJ
ajfa-410	306	15	experience	experience	NOUN
ajfa-410	306	16	and	and	CCONJ
ajfa-410	306	17	practitioners	practitioner	NOUN
ajfa-410	306	18	commonly	commonly	ADV
ajfa-410	306	19	perceived	perceive	VERB
ajfa-410	306	20	the	the	DET
ajfa-410	306	21	information	information	NOUN
ajfa-410	306	22	skill	skill	NOUN
ajfa-410	306	23	type	type	NOUN
ajfa-410	306	24	as	as	ADP
ajfa-410	306	25	the	the	DET
ajfa-410	306	26	most	most	ADV
ajfa-410	306	27	important	important	ADJ
ajfa-410	306	28	and	and	CCONJ
ajfa-410	306	29	the	the	DET
ajfa-410	306	30	behavioral	behavioral	ADJ
ajfa-410	306	31	skill	skill	NOUN
ajfa-410	306	32	type	type	NOUN
ajfa-410	306	33	as	as	ADP
ajfa-410	306	34	the	the	DET
ajfa-410	306	35	second	second	ADJ
ajfa-410	306	36	most	most	ADV
ajfa-410	306	37	important	important	ADJ
ajfa-410	306	38	.	.	PUNCT
ajfa-410	307	1	on	on	ADP
ajfa-410	307	2	the	the	DET
ajfa-410	307	3	other	other	ADJ
ajfa-410	307	4	hand	hand	NOUN
ajfa-410	307	5	,	,	PUNCT
ajfa-410	307	6	japanese	japanese	ADJ
ajfa-410	307	7	faculty	faculty	NOUN
ajfa-410	307	8	in	in	ADP
ajfa-410	307	9	tertiary	tertiary	ADJ
ajfa-410	307	10	schools	school	NOUN
ajfa-410	307	11	valued	value	VERB
ajfa-410	307	12	interpersonal	interpersonal	ADJ
ajfa-410	307	13	skills	skill	NOUN
ajfa-410	307	14	as	as	ADP
ajfa-410	307	15	the	the	DET
ajfa-410	307	16	least	least	ADV
ajfa-410	307	17	important	important	ADJ
ajfa-410	307	18	among	among	ADP
ajfa-410	307	19	the	the	DET
ajfa-410	307	20	four	four	NUM
ajfa-410	307	21	skill	skill	NOUN
ajfa-410	307	22	types	type	NOUN
ajfa-410	307	23	.	.	PUNCT
ajfa-410	308	1	this	this	DET
ajfa-410	308	2	result	result	NOUN
ajfa-410	308	3	was	be	AUX
ajfa-410	308	4	inconsistent	inconsistent	ADJ
ajfa-410	308	5	with	with	ADP
ajfa-410	308	6	those	those	PRON
ajfa-410	308	7	of	of	ADP
ajfa-410	308	8	faculty	faculty	NOUN
ajfa-410	308	9	with	with	ADP
ajfa-410	308	10	practical	practical	ADJ
ajfa-410	308	11	experience	experience	NOUN
ajfa-410	308	12	and	and	CCONJ
ajfa-410	308	13	practitioners	practitioner	NOUN
ajfa-410	308	14	,	,	PUNCT
ajfa-410	308	15	whose	whose	DET
ajfa-410	308	16	perceptions	perception	NOUN
ajfa-410	308	17	valued	value	VERB
ajfa-410	308	18	interpersonal	interpersonal	ADJ
ajfa-410	308	19	skills	skill	NOUN
ajfa-410	308	20	as	as	ADP
ajfa-410	308	21	more	more	ADV
ajfa-410	308	22	important	important	ADJ
ajfa-410	308	23	than	than	ADP
ajfa-410	308	24	analytical	analytical	ADJ
ajfa-410	308	25	skills	skill	NOUN
ajfa-410	308	26	.	.	PUNCT
ajfa-410	309	1	this	this	DET
ajfa-410	309	2	overview	overview	NOUN
ajfa-410	309	3	of	of	ADP
ajfa-410	309	4	interpersonal	interpersonal	ADJ
ajfa-410	309	5	skills	skill	NOUN
ajfa-410	309	6	by	by	ADP
ajfa-410	309	7	accounting	accounting	NOUN
ajfa-410	309	8	faculty	faculty	NOUN
ajfa-410	309	9	may	may	AUX
ajfa-410	309	10	be	be	AUX
ajfa-410	309	11	caused	cause	VERB
ajfa-410	309	12	in	in	ADP
ajfa-410	309	13	part	part	NOUN
ajfa-410	309	14	by	by	ADP
ajfa-410	309	15	the	the	DET
ajfa-410	309	16	classroom	classroom	NOUN
ajfa-410	309	17	situation	situation	NOUN
ajfa-410	309	18	in	in	ADP
ajfa-410	309	19	japan	japan	PROPN
ajfa-410	309	20	,	,	PUNCT
ajfa-410	309	21	where	where	SCONJ
ajfa-410	309	22	the	the	DET
ajfa-410	309	23	power	power	NOUN
ajfa-410	309	24	distance	distance	NOUN
ajfa-410	309	25	dimension	dimension	NOUN
ajfa-410	309	26	strongly	strongly	ADV
ajfa-410	309	27	prevails	prevail	VERB
ajfa-410	309	28	between	between	ADP
ajfa-410	309	29	lecturer	lecturer	NOUN
ajfa-410	309	30	and	and	CCONJ
ajfa-410	309	31	students	student	NOUN
ajfa-410	309	32	.	.	PUNCT
ajfa-410	310	1	according	accord	VERB
ajfa-410	310	2	to	to	ADP
ajfa-410	310	3	the	the	DET
ajfa-410	310	4	prior	prior	ADJ
ajfa-410	310	5	study	study	NOUN
ajfa-410	310	6	of	of	ADP
ajfa-410	310	7	lin	lin	PROPN
ajfa-410	310	8	et	et	PROPN
ajfa-410	310	9	al	al	PROPN
ajfa-410	310	10	.	.	PROPN
ajfa-410	310	11	,	,	PUNCT
ajfa-410	310	12	(	(	PUNCT
ajfa-410	310	13	2005	2005	NUM
ajfa-410	310	14	)	)	PUNCT
ajfa-410	310	15	,	,	PUNCT
ajfa-410	310	16	such	such	DET
ajfa-410	310	17	a	a	DET
ajfa-410	310	18	cultural	cultural	ADJ
ajfa-410	310	19	set	set	NOUN
ajfa-410	310	20	may	may	AUX
ajfa-410	310	21	relatively	relatively	ADV
ajfa-410	310	22	discourage	discourage	VERB
ajfa-410	310	23	the	the	DET
ajfa-410	310	24	value	value	NOUN
ajfa-410	310	25	of	of	ADP
ajfa-410	310	26	communication	communication	NOUN
ajfa-410	310	27	skills	skill	NOUN
ajfa-410	310	28	.	.	PUNCT
ajfa-410	311	1	in	in	ADP
ajfa-410	311	2	contrast	contrast	NOUN
ajfa-410	311	3	to	to	ADP
ajfa-410	311	4	this	this	DET
ajfa-410	311	5	perception	perception	NOUN
ajfa-410	311	6	by	by	ADP
ajfa-410	311	7	the	the	DET
ajfa-410	311	8	faculty	faculty	NOUN
ajfa-410	311	9	,	,	PUNCT
ajfa-410	311	10	it	it	PRON
ajfa-410	311	11	is	be	AUX
ajfa-410	311	12	interpreted	interpret	VERB
ajfa-410	311	13	that	that	SCONJ
ajfa-410	311	14	faculty	faculty	NOUN
ajfa-410	311	15	with	with	ADP
ajfa-410	311	16	practical	practical	ADJ
ajfa-410	311	17	experience	experience	NOUN
ajfa-410	311	18	and	and	CCONJ
ajfa-410	311	19	practitioners	practitioner	NOUN
ajfa-410	311	20	evaluated	evaluate	VERB
ajfa-410	311	21	the	the	DET
ajfa-410	311	22	importance	importance	NOUN
ajfa-410	311	23	of	of	ADP
ajfa-410	311	24	interpersonal	interpersonal	ADJ
ajfa-410	311	25	skills	skill	NOUN
ajfa-410	311	26	slightly	slightly	ADV
ajfa-410	311	27	higher	high	ADJ
ajfa-410	311	28	,	,	PUNCT
ajfa-410	311	29	as	as	SCONJ
ajfa-410	311	30	they	they	PRON
ajfa-410	311	31	may	may	AUX
ajfa-410	311	32	be	be	AUX
ajfa-410	311	33	able	able	ADJ
ajfa-410	311	34	to	to	PART
ajfa-410	311	35	recognize	recognize	VERB
ajfa-410	311	36	the	the	DET
ajfa-410	311	37	importance	importance	NOUN
ajfa-410	311	38	of	of	ADP
ajfa-410	311	39	such	such	ADJ
ajfa-410	311	40	skills	skill	NOUN
ajfa-410	311	41	from	from	ADP
ajfa-410	311	42	communicating	communicate	VERB
ajfa-410	311	43	with	with	ADP
ajfa-410	311	44	clients	client	NOUN
ajfa-410	311	45	through	through	ADP
ajfa-410	311	46	their	their	PRON
ajfa-410	311	47	work	work	NOUN
ajfa-410	311	48	experience	experience	NOUN
ajfa-410	311	49	.	.	PUNCT
ajfa-410	312	1	however	however	ADV
ajfa-410	312	2	,	,	PUNCT
ajfa-410	312	3	this	this	DET
ajfa-410	312	4	study	study	NOUN
ajfa-410	312	5	confirmed	confirm	VERB
ajfa-410	312	6	that	that	SCONJ
ajfa-410	312	7	the	the	DET
ajfa-410	312	8	expectation	expectation	NOUN
ajfa-410	312	9	gap	gap	NOUN
ajfa-410	312	10	within	within	ADP
ajfa-410	312	11	these	these	DET
ajfa-410	312	12	interest	interest	NOUN
ajfa-410	312	13	groups	group	NOUN
ajfa-410	312	14	has	have	AUX
ajfa-410	312	15	been	be	AUX
ajfa-410	312	16	observed	observe	VERB
ajfa-410	312	17	only	only	ADV
ajfa-410	312	18	in	in	ADP
ajfa-410	312	19	the	the	DET
ajfa-410	312	20	lower	low	ADJ
ajfa-410	312	21	array	array	NOUN
ajfa-410	312	22	of	of	ADP
ajfa-410	312	23	the	the	DET
ajfa-410	312	24	skill	skill	NOUN
ajfa-410	312	25	profile	profile	NOUN
ajfa-410	312	26	,	,	PUNCT
ajfa-410	312	27	and	and	CCONJ
ajfa-410	312	28	all	all	DET
ajfa-410	312	29	three	three	NUM
ajfa-410	312	30	interest	interest	NOUN
ajfa-410	312	31	groups	group	NOUN
ajfa-410	312	32	showed	show	VERB
ajfa-410	312	33	overall	overall	ADJ
ajfa-410	312	34	consensus	consensus	NOUN
ajfa-410	312	35	of	of	ADP
ajfa-410	312	36	higher	high	ADJ
ajfa-410	312	37	priority	priority	NOUN
ajfa-410	312	38	towards	towards	ADP
ajfa-410	312	39	the	the	DET
ajfa-410	312	40	information	information	NOUN
ajfa-410	312	41	skill	skill	NOUN
ajfa-410	312	42	type	type	NOUN
ajfa-410	312	43	and	and	CCONJ
ajfa-410	312	44	behavior	behavior	NOUN
ajfa-410	312	45	skill	skill	NOUN
ajfa-410	312	46	type	type	NOUN
ajfa-410	312	47	as	as	ADP
ajfa-410	312	48	a	a	DET
ajfa-410	312	49	result	result	NOUN
ajfa-410	312	50	of	of	ADP
ajfa-410	312	51	the	the	DET
ajfa-410	312	52	cpa	cpa	PROPN
ajfa-410	312	53	law	law	NOUN
ajfa-410	312	54	amendment	amendment	NOUN
ajfa-410	312	55	of	of	ADP
ajfa-410	312	56	2003	2003	NUM
ajfa-410	312	57	.	.	PUNCT
ajfa-410	313	1	in	in	ADP
ajfa-410	313	2	particular	particular	ADJ
ajfa-410	313	3	,	,	PUNCT
ajfa-410	313	4	participants	participant	NOUN
ajfa-410	313	5	in	in	ADP
ajfa-410	313	6	the	the	DET
ajfa-410	313	7	three	three	NUM
ajfa-410	313	8	groups	group	NOUN
ajfa-410	313	9	commonly	commonly	ADV
ajfa-410	313	10	tended	tend	VERB
ajfa-410	313	11	to	to	PART
ajfa-410	313	12	regard	regard	VERB
ajfa-410	313	13	that	that	SCONJ
ajfa-410	313	14	analytical	analytical	ADJ
ajfa-410	313	15	skills	skill	NOUN
ajfa-410	313	16	,	,	PUNCT
ajfa-410	313	17	including	include	VERB
ajfa-410	313	18	the	the	DET
ajfa-410	313	19	quantitative	quantitative	ADJ
ajfa-410	313	20	skill	skill	NOUN
ajfa-410	313	21	element	element	NOUN
ajfa-410	313	22	,	,	PUNCT
ajfa-410	313	23	were	be	AUX
ajfa-410	313	24	relatively	relatively	ADV
ajfa-410	313	25	less	less	ADV
ajfa-410	313	26	important	important	ADJ
ajfa-410	313	27	for	for	ADP
ajfa-410	313	28	cpas	cpa	NOUN
ajfa-410	313	29	than	than	ADP
ajfa-410	313	30	the	the	DET
ajfa-410	313	31	information	information	NOUN
ajfa-410	313	32	and	and	CCONJ
ajfa-410	313	33	behavior	behavior	NOUN
ajfa-410	313	34	skill	skill	NOUN
ajfa-410	313	35	types	type	NOUN
ajfa-410	313	36	.	.	PUNCT
ajfa-410	314	1	this	this	DET
ajfa-410	314	2	result	result	NOUN
ajfa-410	314	3	implies	imply	VERB
ajfa-410	314	4	that	that	SCONJ
ajfa-410	314	5	all	all	DET
ajfa-410	314	6	subject	subject	ADJ
ajfa-410	314	7	groups	group	NOUN
ajfa-410	314	8	have	have	AUX
ajfa-410	314	9	recognized	recognize	VERB
ajfa-410	314	10	that	that	SCONJ
ajfa-410	314	11	the	the	DET
ajfa-410	314	12	role	role	NOUN
ajfa-410	314	13	of	of	ADP
ajfa-410	314	14	the	the	DET
ajfa-410	314	15	cpa	cpa	NOUN
ajfa-410	314	16	should	should	AUX
ajfa-410	314	17	change	change	VERB
ajfa-410	314	18	from	from	ADP
ajfa-410	314	19	the	the	DET
ajfa-410	314	20	traditional	traditional	ADJ
ajfa-410	314	21	arithmetic	arithmetic	ADJ
ajfa-410	314	22	expert	expert	NOUN
ajfa-410	314	23	,	,	PUNCT
ajfa-410	314	24	whose	whose	DET
ajfa-410	314	25	main	main	ADJ
ajfa-410	314	26	skills	skill	NOUN
ajfa-410	314	27	focused	focus	VERB
ajfa-410	314	28	on	on	ADP
ajfa-410	314	29	calculation	calculation	NOUN
ajfa-410	314	30	and	and	CCONJ
ajfa-410	314	31	desk	desk	NOUN
ajfa-410	314	32	theory	theory	NOUN
ajfa-410	314	33	,	,	PUNCT
ajfa-410	314	34	to	to	ADP
ajfa-410	314	35	the	the	DET
ajfa-410	314	36	knowledge	knowledge	NOUN
ajfa-410	314	37	professional	professional	PROPN
ajfa-410	314	38	who	who	PRON
ajfa-410	314	39	supports	support	VERB
ajfa-410	314	40	clients	client	NOUN
ajfa-410	314	41	by	by	ADP
ajfa-410	314	42	providing	provide	VERB
ajfa-410	314	43	services	service	NOUN
ajfa-410	314	44	dealing	deal	VERB
ajfa-410	314	45	with	with	ADP
ajfa-410	314	46	information	information	NOUN
ajfa-410	314	47	and	and	CCONJ
ajfa-410	314	48	professional	professional	ADJ
ajfa-410	314	49	judgment	judgment	NOUN
ajfa-410	314	50	.	.	PUNCT
ajfa-410	315	1	along	along	ADP
ajfa-410	315	2	with	with	ADP
ajfa-410	315	3	this	this	DET
ajfa-410	315	4	implication	implication	NOUN
ajfa-410	315	5	,	,	PUNCT
ajfa-410	315	6	aggestam	aggestam	NOUN
ajfa-410	315	7	-	-	PUNCT
ajfa-410	315	8	pontoppidan	pontoppidan	ADJ
ajfa-410	315	9	(	(	PUNCT
ajfa-410	315	10	2009	2009	NUM
ajfa-410	315	11	)	)	PUNCT
ajfa-410	315	12	have	have	AUX
ajfa-410	315	13	encouraged	encourage	VERB
ajfa-410	315	14	further	further	ADJ
ajfa-410	315	15	research	research	NOUN
ajfa-410	315	16	to	to	PART
ajfa-410	315	17	investigate	investigate	VERB
ajfa-410	315	18	the	the	DET
ajfa-410	315	19	outcome	outcome	NOUN
ajfa-410	315	20	of	of	ADP
ajfa-410	315	21	the	the	DET
ajfa-410	315	22	assessment	assessment	NOUN
ajfa-410	315	23	of	of	ADP
ajfa-410	315	24	the	the	DET
ajfa-410	315	25	cpa	cpa	PROPN
ajfa-410	315	26	law	law	NOUN
ajfa-410	315	27	amendment	amendment	NOUN
ajfa-410	315	28	of	of	ADP
ajfa-410	315	29	2003	2003	NUM
ajfa-410	315	30	by	by	ADP
ajfa-410	315	31	examining	examine	VERB
ajfa-410	315	32	how	how	SCONJ
ajfa-410	315	33	much	much	ADJ
ajfa-410	315	34	the	the	DET
ajfa-410	315	35	expectation	expectation	NOUN
ajfa-410	315	36	gap	gap	NOUN
ajfa-410	315	37	in	in	ADP
ajfa-410	315	38	training	train	VERB
ajfa-410	315	39	generic	generic	ADJ
ajfa-410	315	40	skills	skill	NOUN
ajfa-410	315	41	has	have	AUX
ajfa-410	315	42	been	be	AUX
ajfa-410	315	43	narrowed	narrow	VERB
ajfa-410	315	44	among	among	ADP
ajfa-410	315	45	faculty	faculty	NOUN
ajfa-410	315	46	,	,	PUNCT
ajfa-410	315	47	regulators	regulator	NOUN
ajfa-410	315	48	and	and	CCONJ
ajfa-410	315	49	practitioners	practitioner	NOUN
ajfa-410	315	50	since	since	SCONJ
ajfa-410	315	51	the	the	DET
ajfa-410	315	52	scheme	scheme	NOUN
ajfa-410	315	53	reform	reform	NOUN
ajfa-410	315	54	.	.	PUNCT
ajfa-410	316	1	the	the	DET
ajfa-410	316	2	purpose	purpose	NOUN
ajfa-410	316	3	of	of	ADP
ajfa-410	316	4	the	the	DET
ajfa-410	316	5	cpa	cpa	PROPN
ajfa-410	316	6	law	law	NOUN
ajfa-410	316	7	amendment	amendment	NOUN
ajfa-410	316	8	of	of	ADP
ajfa-410	316	9	2003	2003	NUM
ajfa-410	316	10	was	be	AUX
ajfa-410	316	11	to	to	PART
ajfa-410	316	12	improve	improve	VERB
ajfa-410	316	13	the	the	DET
ajfa-410	316	14	quality	quality	NOUN
ajfa-410	316	15	of	of	ADP
ajfa-410	316	16	japanese	japanese	ADJ
ajfa-410	316	17	cpas‟	cpas‟	NOUN
ajfa-410	316	18	competencies	competency	NOUN
ajfa-410	316	19	,	,	PUNCT
ajfa-410	316	20	which	which	PRON
ajfa-410	316	21	contains	contain	VERB
ajfa-410	316	22	not	not	PART
ajfa-410	316	23	only	only	ADV
ajfa-410	316	24	comprehensive	comprehensive	ADJ
ajfa-410	316	25	professional	professional	ADJ
ajfa-410	316	26	knowledge	knowledge	NOUN
ajfa-410	316	27	and	and	CCONJ
ajfa-410	316	28	skills	skill	NOUN
ajfa-410	316	29	,	,	PUNCT
ajfa-410	316	30	but	but	CCONJ
ajfa-410	316	31	also	also	ADV
ajfa-410	316	32	a	a	DET
ajfa-410	316	33	wide	wide	ADJ
ajfa-410	316	34	variety	variety	NOUN
ajfa-410	316	35	of	of	ADP
ajfa-410	316	36	generic	generic	ADJ
ajfa-410	316	37	skills	skill	NOUN
ajfa-410	316	38	in	in	ADP
ajfa-410	316	39	order	order	NOUN
ajfa-410	316	40	to	to	PART
ajfa-410	316	41	adapt	adapt	VERB
ajfa-410	316	42	to	to	ADP
ajfa-410	316	43	the	the	DET
ajfa-410	316	44	new	new	ADJ
ajfa-410	316	45	economic	economic	ADJ
ajfa-410	316	46	environment	environment	NOUN
ajfa-410	316	47	of	of	ADP
ajfa-410	316	48	the	the	DET
ajfa-410	316	49	present	present	ADJ
ajfa-410	316	50	generation	generation	NOUN
ajfa-410	316	51	(	(	PUNCT
ajfa-410	316	52	fsc	fsc	PROPN
ajfa-410	316	53	,	,	PUNCT
ajfa-410	316	54	2002	2002	NUM
ajfa-410	316	55	)	)	PUNCT
ajfa-410	316	56	.	.	PUNCT
ajfa-410	317	1	this	this	DET
ajfa-410	317	2	study	study	NOUN
ajfa-410	317	3	makes	make	VERB
ajfa-410	317	4	a	a	DET
ajfa-410	317	5	clear	clear	ADJ
ajfa-410	317	6	contribution	contribution	NOUN
ajfa-410	317	7	to	to	ADP
ajfa-410	317	8	answering	answer	VERB
ajfa-410	317	9	the	the	DET
ajfa-410	317	10	questions	question	NOUN
ajfa-410	317	11	of	of	ADP
ajfa-410	317	12	whether	whether	SCONJ
ajfa-410	317	13	or	or	CCONJ
ajfa-410	317	14	not	not	PART
ajfa-410	317	15	the	the	DET
ajfa-410	317	16	cpa	cpa	PROPN
ajfa-410	317	17	law	law	NOUN
ajfa-410	317	18	amendment	amendment	NOUN
ajfa-410	317	19	has	have	AUX
ajfa-410	317	20	achieved	achieve	VERB
ajfa-410	317	21	its	its	PRON
ajfa-410	317	22	purpose	purpose	NOUN
ajfa-410	317	23	,	,	PUNCT
ajfa-410	317	24	to	to	ADP
ajfa-410	317	25	the	the	DET
ajfa-410	317	26	extent	extent	NOUN
ajfa-410	317	27	that	that	SCONJ
ajfa-410	317	28	accounting	accounting	NOUN
ajfa-410	317	29	faculty	faculty	NOUN
ajfa-410	317	30	and	and	CCONJ
ajfa-410	317	31	practitioners	practitioner	NOUN
ajfa-410	317	32	asian	asian	ADJ
ajfa-410	317	33	journal	journal	PROPN
ajfa-410	317	34	of	of	ADP
ajfa-410	317	35	finance	finance	PROPN
ajfa-410	317	36	&	&	CCONJ
ajfa-410	317	37	accounting	accounting	PROPN
ajfa-410	317	38	issn	issn	PROPN
ajfa-410	317	39	1946	1946	NUM
ajfa-410	317	40	-	-	PUNCT
ajfa-410	317	41	052x	052x	NOUN
ajfa-410	317	42	2010	2010	NUM
ajfa-410	317	43	,	,	PUNCT
ajfa-410	317	44	vol	vol	NOUN
ajfa-410	317	45	.	.	PROPN
ajfa-410	317	46	2	2	NUM
ajfa-410	317	47	,	,	PUNCT
ajfa-410	317	48	no	no	INTJ
ajfa-410	317	49	.	.	NOUN
ajfa-410	317	50	1	1	NUM
ajfa-410	317	51	:	:	PUNCT
ajfa-410	317	52	e1	e1	VERB
ajfa-410	317	53	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	317	54	21	21	NUM
ajfa-410	317	55	placed	place	VERB
ajfa-410	317	56	common	common	ADJ
ajfa-410	317	57	emphasis	emphasis	NOUN
ajfa-410	317	58	on	on	ADP
ajfa-410	317	59	information	information	NOUN
ajfa-410	317	60	skills	skill	NOUN
ajfa-410	317	61	and	and	CCONJ
ajfa-410	317	62	behavioural	behavioural	ADJ
ajfa-410	317	63	skills	skill	NOUN
ajfa-410	317	64	specifically	specifically	ADV
ajfa-410	317	65	stated	state	VERB
ajfa-410	317	66	in	in	ADP
ajfa-410	317	67	the	the	DET
ajfa-410	317	68	law	law	NOUN
ajfa-410	317	69	.	.	PUNCT
ajfa-410	318	1	furthermore	furthermore	ADV
ajfa-410	318	2	,	,	PUNCT
ajfa-410	318	3	comparisons	comparison	NOUN
ajfa-410	318	4	with	with	ADP
ajfa-410	318	5	prior	prior	ADJ
ajfa-410	318	6	studies	study	NOUN
ajfa-410	318	7	revealed	reveal	VERB
ajfa-410	318	8	that	that	SCONJ
ajfa-410	318	9	faculty	faculty	NOUN
ajfa-410	318	10	and	and	CCONJ
ajfa-410	318	11	practitioners	practitioner	NOUN
ajfa-410	318	12	from	from	ADP
ajfa-410	318	13	western	western	ADJ
ajfa-410	318	14	countries	country	NOUN
ajfa-410	318	15	,	,	PUNCT
ajfa-410	318	16	such	such	ADJ
ajfa-410	318	17	as	as	ADP
ajfa-410	318	18	the	the	DET
ajfa-410	318	19	us	us	PROPN
ajfa-410	318	20	and	and	CCONJ
ajfa-410	318	21	australia	australia	PROPN
ajfa-410	318	22	,	,	PUNCT
ajfa-410	318	23	were	be	AUX
ajfa-410	318	24	likely	likely	ADJ
ajfa-410	318	25	to	to	PART
ajfa-410	318	26	regard	regard	VERB
ajfa-410	318	27	communication	communication	NOUN
ajfa-410	318	28	and	and	CCONJ
ajfa-410	318	29	interpersonal	interpersonal	ADJ
ajfa-410	318	30	skills	skill	NOUN
ajfa-410	318	31	as	as	ADP
ajfa-410	318	32	more	more	ADV
ajfa-410	318	33	important	important	ADJ
ajfa-410	318	34	in	in	ADP
ajfa-410	318	35	the	the	DET
ajfa-410	318	36	generic	generic	ADJ
ajfa-410	318	37	skill	skill	NOUN
ajfa-410	318	38	profile	profile	NOUN
ajfa-410	318	39	than	than	ADP
ajfa-410	318	40	their	their	PRON
ajfa-410	318	41	japanese	japanese	ADJ
ajfa-410	318	42	counterparts	counterpart	NOUN
ajfa-410	318	43	(	(	PUNCT
ajfa-410	318	44	albrecht	albrecht	NOUN
ajfa-410	318	45	and	and	CCONJ
ajfa-410	318	46	sack	sack	NOUN
ajfa-410	318	47	,	,	PUNCT
ajfa-410	318	48	2000	2000	NUM
ajfa-410	318	49	in	in	ADP
ajfa-410	318	50	the	the	DET
ajfa-410	318	51	us	us	PROPN
ajfa-410	318	52	;	;	PUNCT
ajfa-410	318	53	de	de	X
ajfa-410	318	54	lange	lange	NOUN
ajfa-410	318	55	et	et	PROPN
ajfa-410	318	56	al	al	PROPN
ajfa-410	318	57	.	.	PROPN
ajfa-410	318	58	,	,	PUNCT
ajfa-410	318	59	2006	2006	NUM
ajfa-410	318	60	;	;	PUNCT
ajfa-410	318	61	jackling	jackle	VERB
ajfa-410	318	62	and	and	CCONJ
ajfa-410	318	63	de	de	ADP
ajfa-410	318	64	lange	lange	NOUN
ajfa-410	318	65	,	,	PUNCT
ajfa-410	318	66	2009	2009	NUM
ajfa-410	318	67	in	in	ADP
ajfa-410	318	68	australia	australia	PROPN
ajfa-410	318	69	)	)	PUNCT
ajfa-410	318	70	.	.	PUNCT
ajfa-410	319	1	in	in	ADP
ajfa-410	319	2	developing	develop	VERB
ajfa-410	319	3	our	our	PRON
ajfa-410	319	4	research	research	NOUN
ajfa-410	319	5	question	question	NOUN
ajfa-410	319	6	,	,	PUNCT
ajfa-410	319	7	the	the	DET
ajfa-410	319	8	lower	low	ADJ
ajfa-410	319	9	level	level	NOUN
ajfa-410	319	10	of	of	ADP
ajfa-410	319	11	importance	importance	NOUN
ajfa-410	319	12	of	of	ADP
ajfa-410	319	13	these	these	DET
ajfa-410	319	14	skills	skill	NOUN
ajfa-410	319	15	was	be	AUX
ajfa-410	319	16	initially	initially	ADV
ajfa-410	319	17	assumed	assume	VERB
ajfa-410	319	18	among	among	ADP
ajfa-410	319	19	japanese	japanese	ADJ
ajfa-410	319	20	faculty	faculty	NOUN
ajfa-410	319	21	and	and	CCONJ
ajfa-410	319	22	practitioners	practitioner	NOUN
ajfa-410	319	23	as	as	SCONJ
ajfa-410	319	24	the	the	DET
ajfa-410	319	25	cpa	cpa	NOUN
ajfa-410	319	26	law	law	NOUN
ajfa-410	319	27	does	do	AUX
ajfa-410	319	28	not	not	PART
ajfa-410	319	29	mention	mention	VERB
ajfa-410	319	30	these	these	DET
ajfa-410	319	31	skills	skill	NOUN
ajfa-410	319	32	(	(	PUNCT
ajfa-410	319	33	cpa	cpa	NOUN
ajfa-410	319	34	law	law	NOUN
ajfa-410	319	35	,	,	PUNCT
ajfa-410	319	36	article	article	NOUN
ajfa-410	319	37	8	8	NUM
ajfa-410	319	38	,	,	PUNCT
ajfa-410	319	39	paragraph	paragraph	NOUN
ajfa-410	319	40	4	4	NUM
ajfa-410	319	41	)	)	PUNCT
ajfa-410	319	42	.	.	PUNCT
ajfa-410	320	1	in	in	ADP
ajfa-410	320	2	response	response	NOUN
ajfa-410	320	3	to	to	ADP
ajfa-410	320	4	this	this	DET
ajfa-410	320	5	research	research	NOUN
ajfa-410	320	6	question	question	NOUN
ajfa-410	320	7	,	,	PUNCT
ajfa-410	320	8	the	the	DET
ajfa-410	320	9	present	present	ADJ
ajfa-410	320	10	study	study	NOUN
ajfa-410	320	11	recognized	recognize	VERB
ajfa-410	320	12	that	that	SCONJ
ajfa-410	320	13	the	the	DET
ajfa-410	320	14	perceived	perceive	VERB
ajfa-410	320	15	gap	gap	NOUN
ajfa-410	320	16	of	of	ADP
ajfa-410	320	17	these	these	DET
ajfa-410	320	18	skills	skill	NOUN
ajfa-410	320	19	arises	arise	VERB
ajfa-410	320	20	from	from	ADP
ajfa-410	320	21	differences	difference	NOUN
ajfa-410	320	22	in	in	ADP
ajfa-410	320	23	awareness	awareness	NOUN
ajfa-410	320	24	in	in	ADP
ajfa-410	320	25	various	various	ADJ
ajfa-410	320	26	countries	country	NOUN
ajfa-410	320	27	towards	towards	ADP
ajfa-410	320	28	communication	communication	NOUN
ajfa-410	320	29	itself	itself	PRON
ajfa-410	320	30	in	in	ADP
ajfa-410	320	31	society	society	NOUN
ajfa-410	320	32	.	.	PUNCT
ajfa-410	321	1	it	it	PRON
ajfa-410	321	2	was	be	AUX
ajfa-410	321	3	concluded	conclude	VERB
ajfa-410	321	4	that	that	SCONJ
ajfa-410	321	5	the	the	DET
ajfa-410	321	6	cultural	cultural	ADJ
ajfa-410	321	7	and	and	CCONJ
ajfa-410	321	8	societal	societal	ADJ
ajfa-410	321	9	traits	trait	NOUN
ajfa-410	321	10	including	include	VERB
ajfa-410	321	11	higher	high	ADJ
ajfa-410	321	12	power	power	NOUN
ajfa-410	321	13	distance	distance	NOUN
ajfa-410	321	14	and	and	CCONJ
ajfa-410	321	15	non	non	ADJ
ajfa-410	321	16	-	-	ADJ
ajfa-410	321	17	english	english	ADJ
ajfa-410	321	18	environment	environment	NOUN
ajfa-410	321	19	in	in	ADP
ajfa-410	321	20	japanese	japanese	ADJ
ajfa-410	321	21	society	society	NOUN
ajfa-410	321	22	caused	cause	VERB
ajfa-410	321	23	less	less	ADJ
ajfa-410	321	24	attention	attention	NOUN
ajfa-410	321	25	to	to	PART
ajfa-410	321	26	be	be	AUX
ajfa-410	321	27	placed	place	VERB
ajfa-410	321	28	on	on	ADP
ajfa-410	321	29	communication	communication	NOUN
ajfa-410	321	30	and	and	CCONJ
ajfa-410	321	31	interpersonal	interpersonal	ADJ
ajfa-410	321	32	skills	skill	NOUN
ajfa-410	321	33	for	for	ADP
ajfa-410	321	34	cpas	cpa	NOUN
ajfa-410	321	35	.	.	PUNCT
ajfa-410	322	1	the	the	DET
ajfa-410	322	2	ies	ie	NOUN
ajfa-410	322	3	also	also	ADV
ajfa-410	322	4	have	have	VERB
ajfa-410	322	5	the	the	DET
ajfa-410	322	6	fundamental	fundamental	ADJ
ajfa-410	322	7	premise	premise	NOUN
ajfa-410	322	8	that	that	SCONJ
ajfa-410	322	9	communication	communication	NOUN
ajfa-410	322	10	and	and	CCONJ
ajfa-410	322	11	interpersonal	interpersonal	ADJ
ajfa-410	322	12	skills	skill	NOUN
ajfa-410	322	13	are	be	AUX
ajfa-410	322	14	abilities	ability	NOUN
ajfa-410	322	15	that	that	PRON
ajfa-410	322	16	work	work	VERB
ajfa-410	322	17	effectively	effectively	ADV
ajfa-410	322	18	in	in	ADP
ajfa-410	322	19	a	a	DET
ajfa-410	322	20	cross	cross	ADJ
ajfa-410	322	21	-	-	ADJ
ajfa-410	322	22	cultural	cultural	ADJ
ajfa-410	322	23	setting	setting	NOUN
ajfa-410	322	24	,	,	PUNCT
ajfa-410	322	25	rather	rather	ADV
ajfa-410	322	26	than	than	ADP
ajfa-410	322	27	in	in	ADP
ajfa-410	322	28	a	a	DET
ajfa-410	322	29	purely	purely	ADV
ajfa-410	322	30	domestic	domestic	ADJ
ajfa-410	322	31	setting	setting	NOUN
ajfa-410	322	32	(	(	PUNCT
ajfa-410	322	33	ifac	ifac	NOUN
ajfa-410	322	34	,	,	PUNCT
ajfa-410	322	35	2003	2003	NUM
ajfa-410	322	36	paragraph	paragraph	NOUN
ajfa-410	322	37	.	.	PUNCT
ajfa-410	323	1	17(e	17(e	NUM
ajfa-410	323	2	)	)	PUNCT
ajfa-410	323	3	)	)	PUNCT
ajfa-410	323	4	.	.	PUNCT
ajfa-410	324	1	in	in	ADP
ajfa-410	324	2	this	this	DET
ajfa-410	324	3	context	context	NOUN
ajfa-410	324	4	,	,	PUNCT
ajfa-410	324	5	the	the	DET
ajfa-410	324	6	cpa	cpa	PROPN
ajfa-410	324	7	law	law	NOUN
ajfa-410	324	8	amendment	amendment	NOUN
ajfa-410	324	9	of	of	ADP
ajfa-410	324	10	2003	2003	NUM
ajfa-410	324	11	in	in	ADP
ajfa-410	324	12	japan	japan	PROPN
ajfa-410	324	13	attempted	attempt	VERB
ajfa-410	324	14	to	to	PART
ajfa-410	324	15	address	address	VERB
ajfa-410	324	16	and	and	CCONJ
ajfa-410	324	17	articulate	articulate	VERB
ajfa-410	324	18	the	the	DET
ajfa-410	324	19	importance	importance	NOUN
ajfa-410	324	20	of	of	ADP
ajfa-410	324	21	global	global	ADJ
ajfa-410	324	22	awareness	awareness	NOUN
ajfa-410	324	23	and	and	CCONJ
ajfa-410	324	24	foreign	foreign	ADJ
ajfa-410	324	25	language	language	NOUN
ajfa-410	324	26	abilities	ability	NOUN
ajfa-410	324	27	in	in	ADP
ajfa-410	324	28	the	the	DET
ajfa-410	324	29	official	official	ADJ
ajfa-410	324	30	report	report	NOUN
ajfa-410	324	31	of	of	ADP
ajfa-410	324	32	the	the	DET
ajfa-410	324	33	subcommittee	subcommittee	NOUN
ajfa-410	324	34	on	on	ADP
ajfa-410	324	35	certified	certify	VERB
ajfa-410	324	36	public	public	ADJ
ajfa-410	324	37	accountants	accountant	NOUN
ajfa-410	324	38	system	system	NOUN
ajfa-410	324	39	led	lead	VERB
ajfa-410	324	40	by	by	ADP
ajfa-410	324	41	the	the	DET
ajfa-410	324	42	financial	financial	ADJ
ajfa-410	324	43	system	system	NOUN
ajfa-410	324	44	council	council	NOUN
ajfa-410	324	45	(	(	PUNCT
ajfa-410	324	46	fsc	fsc	PROPN
ajfa-410	324	47	,	,	PUNCT
ajfa-410	324	48	2002	2002	NUM
ajfa-410	324	49	)	)	PUNCT
ajfa-410	324	50	.	.	PUNCT
ajfa-410	325	1	but	but	CCONJ
ajfa-410	325	2	this	this	DET
ajfa-410	325	3	attempt	attempt	NOUN
ajfa-410	325	4	has	have	AUX
ajfa-410	325	5	not	not	PART
ajfa-410	325	6	been	be	AUX
ajfa-410	325	7	reflected	reflect	VERB
ajfa-410	325	8	properly	properly	ADV
ajfa-410	325	9	in	in	ADP
ajfa-410	325	10	the	the	DET
ajfa-410	325	11	cpa	cpa	NOUN
ajfa-410	325	12	law	law	NOUN
ajfa-410	325	13	or	or	CCONJ
ajfa-410	325	14	in	in	ADP
ajfa-410	325	15	the	the	DET
ajfa-410	325	16	actual	actual	ADJ
ajfa-410	325	17	perceptions	perception	NOUN
ajfa-410	325	18	towards	towards	ADP
ajfa-410	325	19	generic	generic	ADJ
ajfa-410	325	20	skills	skill	NOUN
ajfa-410	325	21	for	for	ADP
ajfa-410	325	22	cpas	cpa	NOUN
ajfa-410	325	23	among	among	ADP
ajfa-410	325	24	japanese	japanese	ADJ
ajfa-410	325	25	faculty	faculty	NOUN
ajfa-410	325	26	and	and	CCONJ
ajfa-410	325	27	practitioners	practitioner	NOUN
ajfa-410	325	28	.	.	PUNCT
ajfa-410	326	1	they	they	PRON
ajfa-410	326	2	need	need	VERB
ajfa-410	326	3	to	to	PART
ajfa-410	326	4	be	be	AUX
ajfa-410	326	5	made	make	VERB
ajfa-410	326	6	aware	aware	ADJ
ajfa-410	326	7	of	of	ADP
ajfa-410	326	8	candidates‟	candidates‟	PRON
ajfa-410	326	9	communication	communication	NOUN
ajfa-410	326	10	and	and	CCONJ
ajfa-410	326	11	interpersonal	interpersonal	ADJ
ajfa-410	326	12	skills	skill	NOUN
ajfa-410	326	13	from	from	ADP
ajfa-410	326	14	a	a	DET
ajfa-410	326	15	global	global	ADJ
ajfa-410	326	16	point	point	NOUN
ajfa-410	326	17	of	of	ADP
ajfa-410	326	18	view	view	NOUN
ajfa-410	326	19	.	.	PUNCT
ajfa-410	327	1	for	for	ADP
ajfa-410	327	2	this	this	DET
ajfa-410	327	3	reason	reason	NOUN
ajfa-410	327	4	the	the	DET
ajfa-410	327	5	cpa	cpa	NOUN
ajfa-410	327	6	law	law	NOUN
ajfa-410	327	7	should	should	AUX
ajfa-410	327	8	be	be	AUX
ajfa-410	327	9	amended	amend	VERB
ajfa-410	327	10	to	to	PART
ajfa-410	327	11	encourage	encourage	VERB
ajfa-410	327	12	these	these	DET
ajfa-410	327	13	skill	skill	NOUN
ajfa-410	327	14	competences	competence	NOUN
ajfa-410	327	15	in	in	ADP
ajfa-410	327	16	the	the	DET
ajfa-410	327	17	pre	pre	ADJ
ajfa-410	327	18	-	-	ADJ
ajfa-410	327	19	qualification	qualification	ADJ
ajfa-410	327	20	process	process	NOUN
ajfa-410	327	21	.	.	PUNCT
ajfa-410	328	1	naturally	naturally	ADV
ajfa-410	328	2	,	,	PUNCT
ajfa-410	328	3	there	there	PRON
ajfa-410	328	4	are	be	VERB
ajfa-410	328	5	some	some	DET
ajfa-410	328	6	limitations	limitation	NOUN
ajfa-410	328	7	in	in	ADP
ajfa-410	328	8	this	this	DET
ajfa-410	328	9	study	study	NOUN
ajfa-410	328	10	.	.	PUNCT
ajfa-410	329	1	firstly	firstly	ADV
ajfa-410	329	2	,	,	PUNCT
ajfa-410	329	3	this	this	DET
ajfa-410	329	4	study	study	NOUN
ajfa-410	329	5	focused	focus	VERB
ajfa-410	329	6	on	on	ADP
ajfa-410	329	7	the	the	DET
ajfa-410	329	8	perceived	perceive	VERB
ajfa-410	329	9	importance	importance	NOUN
ajfa-410	329	10	of	of	ADP
ajfa-410	329	11	generic	generic	ADJ
ajfa-410	329	12	skills	skill	NOUN
ajfa-410	329	13	only	only	ADV
ajfa-410	329	14	,	,	PUNCT
ajfa-410	329	15	but	but	CCONJ
ajfa-410	329	16	did	do	AUX
ajfa-410	329	17	not	not	PART
ajfa-410	329	18	compare	compare	VERB
ajfa-410	329	19	the	the	DET
ajfa-410	329	20	importance	importance	NOUN
ajfa-410	329	21	between	between	ADP
ajfa-410	329	22	generic	generic	ADJ
ajfa-410	329	23	skills	skill	NOUN
ajfa-410	329	24	and	and	CCONJ
ajfa-410	329	25	technical	technical	ADJ
ajfa-410	329	26	accounting	accounting	NOUN
ajfa-410	329	27	skills	skill	NOUN
ajfa-410	329	28	.	.	PUNCT
ajfa-410	330	1	lin	lin	PROPN
ajfa-410	330	2	et	et	PROPN
ajfa-410	330	3	al	al	PROPN
ajfa-410	330	4	.	.	PROPN
ajfa-410	330	5	(	(	PUNCT
ajfa-410	330	6	2005	2005	NUM
ajfa-410	330	7	)	)	PUNCT
ajfa-410	330	8	,	,	PUNCT
ajfa-410	330	9	conversely	conversely	ADV
ajfa-410	330	10	,	,	PUNCT
ajfa-410	330	11	attempted	attempt	VERB
ajfa-410	330	12	this	this	DET
ajfa-410	330	13	comparison	comparison	NOUN
ajfa-410	330	14	and	and	CCONJ
ajfa-410	330	15	obtained	obtain	VERB
ajfa-410	330	16	a	a	DET
ajfa-410	330	17	useful	useful	ADJ
ajfa-410	330	18	implication	implication	NOUN
ajfa-410	330	19	towards	towards	ADP
ajfa-410	330	20	the	the	DET
ajfa-410	330	21	overemphasis	overemphasis	NOUN
ajfa-410	330	22	of	of	ADP
ajfa-410	330	23	technical	technical	ADJ
ajfa-410	330	24	skills	skill	NOUN
ajfa-410	330	25	among	among	ADP
ajfa-410	330	26	chinese	chinese	ADJ
ajfa-410	330	27	faculty	faculty	NOUN
ajfa-410	330	28	and	and	CCONJ
ajfa-410	330	29	practitioners	practitioner	NOUN
ajfa-410	330	30	.	.	PUNCT
ajfa-410	331	1	further	further	ADJ
ajfa-410	331	2	study	study	NOUN
ajfa-410	331	3	should	should	AUX
ajfa-410	331	4	extend	extend	VERB
ajfa-410	331	5	this	this	DET
ajfa-410	331	6	research	research	NOUN
ajfa-410	331	7	possibility	possibility	NOUN
ajfa-410	331	8	in	in	ADP
ajfa-410	331	9	japan	japan	PROPN
ajfa-410	331	10	by	by	ADP
ajfa-410	331	11	incorporating	incorporate	VERB
ajfa-410	331	12	a	a	DET
ajfa-410	331	13	question	question	NOUN
ajfa-410	331	14	for	for	ADP
ajfa-410	331	15	respondents	respondent	NOUN
ajfa-410	331	16	about	about	ADP
ajfa-410	331	17	their	their	PRON
ajfa-410	331	18	perception	perception	NOUN
ajfa-410	331	19	of	of	ADP
ajfa-410	331	20	technical	technical	ADJ
ajfa-410	331	21	accounting	accounting	NOUN
ajfa-410	331	22	skills	skill	NOUN
ajfa-410	331	23	.	.	PUNCT
ajfa-410	332	1	secondly	secondly	ADV
ajfa-410	332	2	,	,	PUNCT
ajfa-410	332	3	the	the	DET
ajfa-410	332	4	demographic	demographic	ADJ
ajfa-410	332	5	information	information	NOUN
ajfa-410	332	6	of	of	ADP
ajfa-410	332	7	our	our	PRON
ajfa-410	332	8	sample	sample	NOUN
ajfa-410	332	9	revealed	reveal	VERB
ajfa-410	332	10	that	that	SCONJ
ajfa-410	332	11	a	a	DET
ajfa-410	332	12	large	large	ADJ
ajfa-410	332	13	portion	portion	NOUN
ajfa-410	332	14	of	of	ADP
ajfa-410	332	15	faculty	faculty	NOUN
ajfa-410	332	16	came	come	VERB
ajfa-410	332	17	from	from	ADP
ajfa-410	332	18	a	a	DET
ajfa-410	332	19	specific	specific	ADJ
ajfa-410	332	20	research	research	NOUN
ajfa-410	332	21	area	area	NOUN
ajfa-410	332	22	,	,	PUNCT
ajfa-410	332	23	such	such	ADJ
ajfa-410	332	24	as	as	ADP
ajfa-410	332	25	bookkeeping	bookkeeping	NOUN
ajfa-410	332	26	and	and	CCONJ
ajfa-410	332	27	financial	financial	ADJ
ajfa-410	332	28	accounting	accounting	NOUN
ajfa-410	332	29	.	.	PUNCT
ajfa-410	333	1	this	this	DET
ajfa-410	333	2	feature	feature	NOUN
ajfa-410	333	3	may	may	AUX
ajfa-410	333	4	have	have	AUX
ajfa-410	333	5	affected	affect	VERB
ajfa-410	333	6	the	the	DET
ajfa-410	333	7	results	result	NOUN
ajfa-410	333	8	,	,	PUNCT
ajfa-410	333	9	over	over	ADP
ajfa-410	333	10	emphasizing	emphasize	VERB
ajfa-410	333	11	an	an	DET
ajfa-410	333	12	external	external	ADJ
ajfa-410	333	13	reporting	reporting	NOUN
ajfa-410	333	14	viewpoint	viewpoint	NOUN
ajfa-410	333	15	.	.	PUNCT
ajfa-410	334	1	a	a	DET
ajfa-410	334	2	greater	great	ADJ
ajfa-410	334	3	proportion	proportion	NOUN
ajfa-410	334	4	of	of	ADP
ajfa-410	334	5	participants	participant	NOUN
ajfa-410	334	6	from	from	ADP
ajfa-410	334	7	other	other	ADJ
ajfa-410	334	8	research	research	NOUN
ajfa-410	334	9	specializations	specialization	NOUN
ajfa-410	334	10	,	,	PUNCT
ajfa-410	334	11	such	such	ADJ
ajfa-410	334	12	as	as	ADP
ajfa-410	334	13	audit	audit	NOUN
ajfa-410	334	14	or	or	CCONJ
ajfa-410	334	15	management	management	NOUN
ajfa-410	334	16	accounting	accounting	NOUN
ajfa-410	334	17	,	,	PUNCT
ajfa-410	334	18	may	may	AUX
ajfa-410	334	19	have	have	AUX
ajfa-410	334	20	produced	produce	VERB
ajfa-410	334	21	different	different	ADJ
ajfa-410	334	22	outcomes	outcome	NOUN
ajfa-410	334	23	.	.	PUNCT
ajfa-410	335	1	despite	despite	SCONJ
ajfa-410	335	2	these	these	DET
ajfa-410	335	3	limitations	limitation	NOUN
ajfa-410	335	4	,	,	PUNCT
ajfa-410	335	5	this	this	DET
ajfa-410	335	6	study	study	NOUN
ajfa-410	335	7	succeeded	succeed	VERB
ajfa-410	335	8	in	in	ADP
ajfa-410	335	9	identifying	identify	VERB
ajfa-410	335	10	the	the	DET
ajfa-410	335	11	perceived	perceive	VERB
ajfa-410	335	12	importance	importance	NOUN
ajfa-410	335	13	of	of	ADP
ajfa-410	335	14	generic	generic	ADJ
ajfa-410	335	15	skills	skill	NOUN
ajfa-410	335	16	for	for	ADP
ajfa-410	335	17	accounting	accounting	NOUN
ajfa-410	335	18	professionals	professional	NOUN
ajfa-410	335	19	among	among	ADP
ajfa-410	335	20	japanese	japanese	ADJ
ajfa-410	335	21	faculty	faculty	NOUN
ajfa-410	335	22	and	and	CCONJ
ajfa-410	335	23	practitioners	practitioner	NOUN
ajfa-410	335	24	.	.	PUNCT
ajfa-410	336	1	the	the	DET
ajfa-410	336	2	findings	finding	NOUN
ajfa-410	336	3	contribute	contribute	VERB
ajfa-410	336	4	not	not	PART
ajfa-410	336	5	only	only	ADV
ajfa-410	336	6	to	to	ADP
ajfa-410	336	7	improving	improve	VERB
ajfa-410	336	8	the	the	DET
ajfa-410	336	9	quality	quality	NOUN
ajfa-410	336	10	of	of	ADP
ajfa-410	336	11	japanese	japanese	ADJ
ajfa-410	336	12	cpas‟	cpas‟	NOUN
ajfa-410	336	13	competencies	competency	NOUN
ajfa-410	336	14	,	,	PUNCT
ajfa-410	336	15	but	but	CCONJ
ajfa-410	336	16	also	also	ADV
ajfa-410	336	17	to	to	PART
ajfa-410	336	18	help	help	VERB
ajfa-410	336	19	standard	standard	ADJ
ajfa-410	336	20	setters	setter	NOUN
ajfa-410	336	21	and	and	CCONJ
ajfa-410	336	22	policy	policy	NOUN
ajfa-410	336	23	makers	maker	NOUN
ajfa-410	336	24	achieve	achieve	VERB
ajfa-410	336	25	smooth	smooth	ADJ
ajfa-410	336	26	harmonization	harmonization	NOUN
ajfa-410	336	27	of	of	ADP
ajfa-410	336	28	global	global	ADJ
ajfa-410	336	29	accounting	accounting	NOUN
ajfa-410	336	30	education	education	NOUN
ajfa-410	336	31	by	by	ADP
ajfa-410	336	32	providing	provide	VERB
ajfa-410	336	33	empirical	empirical	ADJ
ajfa-410	336	34	evidence	evidence	NOUN
ajfa-410	336	35	from	from	ADP
ajfa-410	336	36	a	a	DET
ajfa-410	336	37	country	country	NOUN
ajfa-410	336	38	outside	outside	ADP
ajfa-410	336	39	of	of	ADP
ajfa-410	336	40	western	western	ADJ
ajfa-410	336	41	society	society	NOUN
ajfa-410	336	42	.	.	PUNCT
ajfa-410	337	1	asian	asian	ADJ
ajfa-410	337	2	journal	journal	PROPN
ajfa-410	337	3	of	of	ADP
ajfa-410	337	4	finance	finance	PROPN
ajfa-410	337	5	&	&	CCONJ
ajfa-410	337	6	accounting	accounting	PROPN
ajfa-410	337	7	issn	issn	PROPN
ajfa-410	337	8	1946	1946	NUM
ajfa-410	337	9	-	-	PUNCT
ajfa-410	337	10	052x	052x	NOUN
ajfa-410	337	11	2010	2010	NUM
ajfa-410	337	12	,	,	PUNCT
ajfa-410	337	13	vol	vol	NOUN
ajfa-410	337	14	.	.	PROPN
ajfa-410	337	15	2	2	NUM
ajfa-410	337	16	,	,	PUNCT
ajfa-410	337	17	no	no	INTJ
ajfa-410	337	18	.	.	NOUN
ajfa-410	337	19	1	1	NUM
ajfa-410	337	20	:	:	PUNCT
ajfa-410	337	21	e1	e1	VERB
ajfa-410	337	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	337	23	22	22	NUM
ajfa-410	337	24	references	reference	NOUN
ajfa-410	337	25	auyeung	auyeung	PROPN
ajfa-410	337	26	,	,	PUNCT
ajfa-410	337	27	p.	p.	PROPN
ajfa-410	337	28	and	and	CCONJ
ajfa-410	337	29	j.	j.	PROPN
ajfa-410	337	30	sands	sand	NOUN
ajfa-410	337	31	(	(	PUNCT
ajfa-410	337	32	1996	1996	NUM
ajfa-410	337	33	)	)	PUNCT
ajfa-410	337	34	a	a	DET
ajfa-410	337	35	cross	cross	ADJ
ajfa-410	337	36	-	-	ADJ
ajfa-410	337	37	cultural	cultural	ADJ
ajfa-410	337	38	study	study	NOUN
ajfa-410	337	39	of	of	ADP
ajfa-410	337	40	the	the	DET
ajfa-410	337	41	learning	learn	VERB
ajfa-410	337	42	styles	style	NOUN
ajfa-410	337	43	of	of	ADP
ajfa-410	337	44	accounting	accounting	NOUN
ajfa-410	337	45	students	student	NOUN
ajfa-410	337	46	,	,	PUNCT
ajfa-410	337	47	accounting	accounting	NOUN
ajfa-410	337	48	and	and	CCONJ
ajfa-410	337	49	finance	finance	NOUN
ajfa-410	337	50	,	,	PUNCT
ajfa-410	337	51	36(2	36(2	NUM
ajfa-410	337	52	)	)	PUNCT
ajfa-410	337	53	,	,	PUNCT
ajfa-410	337	54	pp.261	pp.261	NOUN
ajfa-410	337	55	-	-	PUNCT
ajfa-410	337	56	274	274	NUM
ajfa-410	337	57	.	.	PUNCT
ajfa-410	338	1	aggestam	aggestam	NOUN
ajfa-410	338	2	-	-	PUNCT
ajfa-410	338	3	pontoppidan	pontoppidan	ADJ
ajfa-410	338	4	,	,	PUNCT
ajfa-410	338	5	c.	c.	PROPN
ajfa-410	338	6	(	(	PUNCT
ajfa-410	338	7	2009	2009	NUM
ajfa-410	338	8	)	)	PUNCT
ajfa-410	339	1	reforming	reform	VERB
ajfa-410	339	2	the	the	DET
ajfa-410	339	3	qualification	qualification	NOUN
ajfa-410	339	4	programme	programme	NOUN
ajfa-410	339	5	for	for	ADP
ajfa-410	339	6	professional	professional	ADJ
ajfa-410	339	7	accountants	accountant	NOUN
ajfa-410	339	8	in	in	ADP
ajfa-410	339	9	japan	japan	PROPN
ajfa-410	339	10	,	,	PUNCT
ajfa-410	339	11	working	work	VERB
ajfa-410	339	12	paper	paper	NOUN
ajfa-410	339	13	series	series	NOUN
ajfa-410	339	14	,	,	PUNCT
ajfa-410	339	15	copenhagen	copenhagen	PROPN
ajfa-410	339	16	business	business	PROPN
ajfa-410	339	17	school	school	PROPN
ajfa-410	339	18	.	.	PUNCT
ajfa-410	340	1	albrecht	albrecht	PROPN
ajfa-410	340	2	,	,	PUNCT
ajfa-410	340	3	w.	w.	PROPN
ajfa-410	340	4	s.	s.	PROPN
ajfa-410	340	5	and	and	CCONJ
ajfa-410	340	6	r.	r.	PROPN
ajfa-410	340	7	j.	j.	PROPN
ajfa-410	340	8	sack	sack	PROPN
ajfa-410	340	9	(	(	PUNCT
ajfa-410	340	10	2000	2000	NUM
ajfa-410	340	11	)	)	PUNCT
ajfa-410	340	12	accounting	accounting	NOUN
ajfa-410	340	13	education	education	NOUN
ajfa-410	340	14	:	:	PUNCT
ajfa-410	340	15	charting	chart	VERB
ajfa-410	340	16	the	the	DET
ajfa-410	340	17	course	course	NOUN
ajfa-410	340	18	through	through	ADP
ajfa-410	340	19	a	a	DET
ajfa-410	340	20	perilous	perilous	ADJ
ajfa-410	340	21	future	future	NOUN
ajfa-410	340	22	,	,	PUNCT
ajfa-410	340	23	accounting	accounting	NOUN
ajfa-410	340	24	education	education	NOUN
ajfa-410	340	25	series	series	NOUN
ajfa-410	340	26	,	,	PUNCT
ajfa-410	340	27	16	16	NUM
ajfa-410	340	28	,	,	PUNCT
ajfa-410	340	29	sarasota	sarasota	PROPN
ajfa-410	340	30	,	,	PUNCT
ajfa-410	340	31	fl	fl	PROPN
ajfa-410	340	32	:	:	PUNCT
ajfa-410	340	33	the	the	DET
ajfa-410	340	34	american	american	PROPN
ajfa-410	340	35	accounting	accounting	PROPN
ajfa-410	340	36	association	association	PROPN
ajfa-410	340	37	.	.	PUNCT
ajfa-410	341	1	american	american	PROPN
ajfa-410	341	2	institute	institute	PROPN
ajfa-410	341	3	of	of	ADP
ajfa-410	341	4	certified	certify	VERB
ajfa-410	341	5	public	public	ADJ
ajfa-410	341	6	accountants	accountant	NOUN
ajfa-410	341	7	(	(	PUNCT
ajfa-410	341	8	aicpa	aicpa	PROPN
ajfa-410	341	9	)	)	PUNCT
ajfa-410	341	10	(	(	PUNCT
ajfa-410	341	11	1999	1999	NUM
ajfa-410	341	12	)	)	PUNCT
ajfa-410	341	13	core	core	NOUN
ajfa-410	341	14	competency	competency	NOUN
ajfa-410	341	15	framework	framework	NOUN
ajfa-410	341	16	for	for	ADP
ajfa-410	341	17	entry	entry	NOUN
ajfa-410	341	18	into	into	ADP
ajfa-410	341	19	the	the	DET
ajfa-410	341	20	accounting	accounting	NOUN
ajfa-410	341	21	profession	profession	NOUN
ajfa-410	341	22	,	,	PUNCT
ajfa-410	341	23	new	new	PROPN
ajfa-410	341	24	york	york	PROPN
ajfa-410	341	25	:	:	PUNCT
ajfa-410	341	26	aicpa	aicpa	PROPN
ajfa-410	341	27	.	.	PUNCT
ajfa-410	342	1	baker	baker	PROPN
ajfa-410	342	2	,	,	PUNCT
ajfa-410	342	3	w.	w.	PROPN
ajfa-410	342	4	and	and	CCONJ
ajfa-410	342	5	c.	c.	PROPN
ajfa-410	342	6	c.	c.	PROPN
ajfa-410	342	7	mcgregor	mcgregor	PROPN
ajfa-410	342	8	(	(	PUNCT
ajfa-410	342	9	2000	2000	NUM
ajfa-410	342	10	)	)	PUNCT
ajfa-410	342	11	empirically	empirically	ADV
ajfa-410	342	12	assessing	assess	VERB
ajfa-410	342	13	the	the	DET
ajfa-410	342	14	importance	importance	NOUN
ajfa-410	342	15	of	of	ADP
ajfa-410	342	16	characteristics	characteristic	NOUN
ajfa-410	342	17	of	of	ADP
ajfa-410	342	18	accounting	accounting	NOUN
ajfa-410	342	19	students	student	NOUN
ajfa-410	342	20	,	,	PUNCT
ajfa-410	342	21	journal	journal	NOUN
ajfa-410	342	22	of	of	ADP
ajfa-410	342	23	education	education	NOUN
ajfa-410	342	24	for	for	ADP
ajfa-410	342	25	business	business	NOUN
ajfa-410	342	26	,	,	PUNCT
ajfa-410	342	27	jan	jan	PROPN
ajfa-410	342	28	/	/	SYM
ajfa-410	342	29	feb	feb	PROPN
ajfa-410	342	30	,	,	PUNCT
ajfa-410	342	31	pp.149	pp.149	PROPN
ajfa-410	342	32	-	-	PUNCT
ajfa-410	342	33	157	157	NUM
ajfa-410	342	34	.	.	PUNCT
ajfa-410	343	1	ballantine	ballantine	PROPN
ajfa-410	343	2	,	,	PUNCT
ajfa-410	343	3	j.a	j.a	PROPN
ajfa-410	343	4	.	.	PROPN
ajfa-410	343	5	and	and	CCONJ
ajfa-410	343	6	p.	p.	PROPN
ajfa-410	343	7	m.	m.	NOUN
ajfa-410	343	8	larres	larre	VERB
ajfa-410	343	9	(	(	PUNCT
ajfa-410	343	10	2004	2004	NUM
ajfa-410	343	11	)	)	PUNCT
ajfa-410	343	12	a	a	DET
ajfa-410	343	13	critical	critical	ADJ
ajfa-410	343	14	analysis	analysis	NOUN
ajfa-410	343	15	of	of	ADP
ajfa-410	343	16	students‟	students‟	DET
ajfa-410	343	17	perceptions	perception	NOUN
ajfa-410	343	18	of	of	ADP
ajfa-410	343	19	the	the	DET
ajfa-410	343	20	usefulness	usefulness	NOUN
ajfa-410	343	21	of	of	ADP
ajfa-410	343	22	the	the	DET
ajfa-410	343	23	case	case	NOUN
ajfa-410	343	24	study	study	NOUN
ajfa-410	343	25	method	method	NOUN
ajfa-410	343	26	in	in	ADP
ajfa-410	343	27	an	an	DET
ajfa-410	343	28	advanced	advanced	ADJ
ajfa-410	343	29	management	management	NOUN
ajfa-410	343	30	accounting	accounting	NOUN
ajfa-410	343	31	module	module	NOUN
ajfa-410	343	32	:	:	PUNCT
ajfa-410	343	33	the	the	DET
ajfa-410	343	34	impact	impact	NOUN
ajfa-410	343	35	of	of	ADP
ajfa-410	343	36	relevant	relevant	ADJ
ajfa-410	343	37	work	work	NOUN
ajfa-410	343	38	experience	experience	NOUN
ajfa-410	343	39	,	,	PUNCT
ajfa-410	343	40	accounting	accounting	NOUN
ajfa-410	343	41	education	education	NOUN
ajfa-410	343	42	:	:	PUNCT
ajfa-410	343	43	an	an	DET
ajfa-410	343	44	international	international	ADJ
ajfa-410	343	45	journal	journal	NOUN
ajfa-410	343	46	,	,	PUNCT
ajfa-410	343	47	13(2	13(2	PROPN
ajfa-410	343	48	)	)	PUNCT
ajfa-410	343	49	,	,	PUNCT
ajfa-410	343	50	pp.171	pp.171	PROPN
ajfa-410	343	51	-	-	PUNCT
ajfa-410	343	52	189	189	NUM
ajfa-410	343	53	.	.	PUNCT
ajfa-410	344	1	boyatzis	boyatzis	PROPN
ajfa-410	344	2	,	,	PUNCT
ajfa-410	344	3	r.	r.	PROPN
ajfa-410	344	4	e.	e.	PROPN
ajfa-410	344	5	and	and	CCONJ
ajfa-410	344	6	kolb	kolb	PROPN
ajfa-410	344	7	,	,	PUNCT
ajfa-410	344	8	d.	d.	PROPN
ajfa-410	344	9	a.	a.	PROPN
ajfa-410	344	10	(	(	PUNCT
ajfa-410	344	11	1995	1995	NUM
ajfa-410	344	12	)	)	PUNCT
ajfa-410	344	13	from	from	ADP
ajfa-410	344	14	learning	learn	VERB
ajfa-410	344	15	styles	style	NOUN
ajfa-410	344	16	to	to	ADP
ajfa-410	344	17	learning	learning	NOUN
ajfa-410	344	18	skills	skill	NOUN
ajfa-410	344	19	:	:	PUNCT
ajfa-410	344	20	the	the	DET
ajfa-410	344	21	executive	executive	ADJ
ajfa-410	344	22	skills	skill	NOUN
ajfa-410	344	23	profile	profile	NOUN
ajfa-410	344	24	,	,	PUNCT
ajfa-410	344	25	journal	journal	NOUN
ajfa-410	344	26	of	of	ADP
ajfa-410	344	27	managerial	managerial	ADJ
ajfa-410	344	28	psychology	psychology	NOUN
ajfa-410	344	29	,	,	PUNCT
ajfa-410	344	30	10	10	NUM
ajfa-410	344	31	(	(	PUNCT
ajfa-410	344	32	5	5	NUM
ajfa-410	344	33	)	)	PUNCT
ajfa-410	344	34	,	,	PUNCT
ajfa-410	344	35	pp.3	pp.3	PROPN
ajfa-410	344	36	-	-	PUNCT
ajfa-410	344	37	17	17	NUM
ajfa-410	344	38	.	.	PUNCT
ajfa-410	345	1	boyatzis	boyatzis	PROPN
ajfa-410	345	2	,	,	PUNCT
ajfa-410	345	3	r.	r.	PROPN
ajfa-410	345	4	e	e	PROPN
ajfa-410	345	5	and	and	CCONJ
ajfa-410	345	6	kolb	kolb	PROPN
ajfa-410	345	7	,	,	PUNCT
ajfa-410	345	8	d.	d.	PROPN
ajfa-410	345	9	a.	a.	PROPN
ajfa-410	345	10	(	(	PUNCT
ajfa-410	345	11	1993	1993	NUM
ajfa-410	345	12	)	)	PUNCT
ajfa-410	345	13	the	the	DET
ajfa-410	345	14	boyatzis	boyatzis	NOUN
ajfa-410	345	15	-	-	PUNCT
ajfa-410	345	16	kolb	kolb	PROPN
ajfa-410	345	17	learning	learning	NOUN
ajfa-410	345	18	skills	skill	NOUN
ajfa-410	345	19	profile	profile	VERB
ajfa-410	345	20	–	–	PUNCT
ajfa-410	345	21	participant	participant	ADJ
ajfa-410	345	22	workbook	workbook	NOUN
ajfa-410	345	23	,	,	PUNCT
ajfa-410	345	24	hay	hay	NOUN
ajfa-410	345	25	resources	resource	NOUN
ajfa-410	345	26	direct	direct	ADJ
ajfa-410	345	27	;	;	PUNCT
ajfa-410	345	28	boston	boston	PROPN
ajfa-410	345	29	.	.	PUNCT
ajfa-410	345	30	boyatzis	boyatzis	PROPN
ajfa-410	345	31	,	,	PUNCT
ajfa-410	345	32	r.	r.	PROPN
ajfa-410	345	33	e.	e.	PROPN
ajfa-410	345	34	and	and	CCONJ
ajfa-410	345	35	kolb	kolb	PROPN
ajfa-410	345	36	,	,	PUNCT
ajfa-410	345	37	d.	d.	PROPN
ajfa-410	345	38	a.	a.	PROPN
ajfa-410	345	39	(	(	PUNCT
ajfa-410	345	40	1991	1991	NUM
ajfa-410	345	41	)	)	PUNCT
ajfa-410	345	42	assessing	assess	VERB
ajfa-410	345	43	individuality	individuality	NOUN
ajfa-410	345	44	in	in	ADP
ajfa-410	345	45	learning	learn	VERB
ajfa-410	345	46	:	:	PUNCT
ajfa-410	345	47	the	the	DET
ajfa-410	345	48	learning	learning	NOUN
ajfa-410	345	49	skills	skill	NOUN
ajfa-410	345	50	profile	profile	NOUN
ajfa-410	345	51	,	,	PUNCT
ajfa-410	345	52	education	education	NOUN
ajfa-410	345	53	psychology	psychology	NOUN
ajfa-410	345	54	,	,	PUNCT
ajfa-410	345	55	11(3	11(3	NUM
ajfa-410	345	56	)	)	PUNCT
ajfa-410	345	57	,	,	PUNCT
ajfa-410	345	58	pp.279	pp.279	NOUN
ajfa-410	345	59	-	-	PUNCT
ajfa-410	345	60	295	295	NUM
ajfa-410	345	61	.	.	PUNCT
ajfa-410	346	1	bui	bui	PROPN
ajfa-410	346	2	,	,	PUNCT
ajfa-410	346	3	b.	b.	PROPN
ajfa-410	346	4	and	and	CCONJ
ajfa-410	346	5	b.	b.	PROPN
ajfa-410	346	6	porter	porter	PROPN
ajfa-410	346	7	(	(	PUNCT
ajfa-410	346	8	2009	2009	NUM
ajfa-410	346	9	)	)	PUNCT
ajfa-410	346	10	the	the	DET
ajfa-410	346	11	expectation	expectation	NOUN
ajfa-410	346	12	-	-	PUNCT
ajfa-410	346	13	performance	performance	NOUN
ajfa-410	346	14	gap	gap	NOUN
ajfa-410	346	15	in	in	ADP
ajfa-410	346	16	accounting	accounting	NOUN
ajfa-410	346	17	education	education	NOUN
ajfa-410	346	18	:	:	PUNCT
ajfa-410	346	19	an	an	DET
ajfa-410	346	20	exploratory	exploratory	ADJ
ajfa-410	346	21	study	study	NOUN
ajfa-410	346	22	,	,	PUNCT
ajfa-410	346	23	accounting	accounting	NOUN
ajfa-410	346	24	education	education	NOUN
ajfa-410	346	25	:	:	PUNCT
ajfa-410	346	26	an	an	DET
ajfa-410	346	27	international	international	ADJ
ajfa-410	346	28	journal	journal	NOUN
ajfa-410	346	29	,	,	PUNCT
ajfa-410	346	30	(	(	PUNCT
ajfa-410	346	31	forthcoming	forthcoming	ADJ
ajfa-410	346	32	)	)	PUNCT
ajfa-410	346	33	,	,	PUNCT
ajfa-410	346	34	pp	pp	PROPN
ajfa-410	346	35	.	.	PUNCT
ajfa-410	347	1	carr	carr	PROPN
ajfa-410	347	2	,	,	PUNCT
ajfa-410	347	3	s.	s.	PROPN
ajfa-410	347	4	,	,	PUNCT
ajfa-410	347	5	f.	f.	PROPN
ajfa-410	347	6	chua	chua	PROPN
ajfa-410	347	7	and	and	CCONJ
ajfa-410	347	8	h.	h.	PROPN
ajfa-410	347	9	perera	perera	PROPN
ajfa-410	347	10	(	(	PUNCT
ajfa-410	347	11	2006	2006	NUM
ajfa-410	347	12	)	)	PUNCT
ajfa-410	347	13	university	university	NOUN
ajfa-410	347	14	accounting	accounting	NOUN
ajfa-410	347	15	curricula	curricula	PROPN
ajfa-410	347	16	:	:	PUNCT
ajfa-410	347	17	the	the	DET
ajfa-410	347	18	perception	perception	NOUN
ajfa-410	347	19	of	of	ADP
ajfa-410	347	20	an	an	DET
ajfa-410	347	21	alumni	alumnus	NOUN
ajfa-410	347	22	group	group	NOUN
ajfa-410	347	23	,	,	PUNCT
ajfa-410	347	24	accounting	accounting	NOUN
ajfa-410	347	25	education	education	NOUN
ajfa-410	347	26	:	:	PUNCT
ajfa-410	347	27	an	an	DET
ajfa-410	347	28	international	international	ADJ
ajfa-410	347	29	journal	journal	NOUN
ajfa-410	347	30	,	,	PUNCT
ajfa-410	347	31	15(4	15(4	NUM
ajfa-410	347	32	)	)	PUNCT
ajfa-410	347	33	,	,	PUNCT
ajfa-410	347	34	pp.359	pp.359	PROPN
ajfa-410	347	35	-	-	PUNCT
ajfa-410	347	36	376	376	NUM
ajfa-410	347	37	.	.	PUNCT
ajfa-410	347	38	de	de	X
ajfa-410	347	39	lange	lange	PROPN
ajfa-410	347	40	,	,	PUNCT
ajfa-410	347	41	p.	p.	PROPN
ajfa-410	347	42	,	,	PUNCT
ajfa-410	347	43	b.	b.	PROPN
ajfa-410	347	44	jackling	jackling	PROPN
ajfa-410	347	45	and	and	CCONJ
ajfa-410	347	46	a.	a.	NOUN
ajfa-410	347	47	gut	gut	PROPN
ajfa-410	347	48	(	(	PUNCT
ajfa-410	347	49	2006	2006	NUM
ajfa-410	347	50	)	)	PUNCT
ajfa-410	347	51	accounting	account	VERB
ajfa-410	347	52	graduates‟	graduates‟	NOUN
ajfa-410	347	53	perceptions	perception	NOUN
ajfa-410	347	54	of	of	ADP
ajfa-410	347	55	skills	skill	NOUN
ajfa-410	347	56	emphasis	emphasis	NOUN
ajfa-410	347	57	in	in	ADP
ajfa-410	347	58	undergraduate	undergraduate	ADJ
ajfa-410	347	59	courses	course	NOUN
ajfa-410	347	60	:	:	PUNCT
ajfa-410	347	61	an	an	DET
ajfa-410	347	62	investigation	investigation	NOUN
ajfa-410	347	63	from	from	ADP
ajfa-410	347	64	two	two	NUM
ajfa-410	347	65	victorian	victorian	ADJ
ajfa-410	347	66	universities	university	NOUN
ajfa-410	347	67	,	,	PUNCT
ajfa-410	347	68	accounting	accounting	NOUN
ajfa-410	347	69	and	and	CCONJ
ajfa-410	347	70	finance	finance	NOUN
ajfa-410	347	71	,	,	PUNCT
ajfa-410	347	72	46	46	NUM
ajfa-410	347	73	(	(	PUNCT
ajfa-410	347	74	3	3	NUM
ajfa-410	347	75	)	)	PUNCT
ajfa-410	347	76	,	,	PUNCT
ajfa-410	347	77	pp.365	pp.365	NOUN
ajfa-410	347	78	-	-	PUNCT
ajfa-410	347	79	386	386	NUM
ajfa-410	347	80	.	.	PUNCT
ajfa-410	347	81	financial	financial	ADJ
ajfa-410	347	82	system	system	NOUN
ajfa-410	347	83	council	council	NOUN
ajfa-410	347	84	(	(	PUNCT
ajfa-410	347	85	2002	2002	NUM
ajfa-410	347	86	)	)	PUNCT
ajfa-410	347	87	a	a	DET
ajfa-410	347	88	report	report	NOUN
ajfa-410	347	89	of	of	ADP
ajfa-410	347	90	subcommittee	subcommittee	NOUN
ajfa-410	347	91	on	on	ADP
ajfa-410	347	92	certified	certify	VERB
ajfa-410	347	93	public	public	ADJ
ajfa-410	347	94	accountants	accountant	NOUN
ajfa-410	347	95	system	system	NOUN
ajfa-410	347	96	:	:	PUNCT
ajfa-410	347	97	vitalizing	vitalize	VERB
ajfa-410	347	98	the	the	DET
ajfa-410	347	99	certified	certified	ADJ
ajfa-410	347	100	public	public	ADJ
ajfa-410	347	101	accountants	accountant	NOUN
ajfa-410	347	102	audit	audit	NOUN
ajfa-410	347	103	system	system	NOUN
ajfa-410	347	104	(	(	PUNCT
ajfa-410	347	105	kohnin	kohnin	PROPN
ajfa-410	347	106	kaikeishi	kaikeishi	PROPN
ajfa-410	347	107	kansa	kansa	PROPN
ajfa-410	347	108	seido	seido	PROPN
ajfa-410	347	109	no	no	PRON
ajfa-410	347	110	jyujitsu	jyujitsu	ADV
ajfa-410	347	111	kyouka	kyouka	NOUN
ajfa-410	347	112	)	)	PUNCT
ajfa-410	347	113	,	,	PUNCT
ajfa-410	347	114	financial	financial	ADJ
ajfa-410	347	115	service	service	NOUN
ajfa-410	347	116	agency	agency	NOUN
ajfa-410	347	117	,	,	PUNCT
ajfa-410	347	118	17	17	NUM
ajfa-410	347	119	th	th	NOUN
ajfa-410	347	120	,	,	PUNCT
ajfa-410	347	121	december	december	PROPN
ajfa-410	347	122	,	,	PUNCT
ajfa-410	347	123	2002	2002	NUM
ajfa-410	347	124	.	.	PUNCT
ajfa-410	348	1	(	(	PUNCT
ajfa-410	348	2	http://www.fsa.go.jp/news/newsj/14/singi/f-20021217-1.pdf	http://www.fsa.go.jp/news/newsj/14/singi/f-20021217-1.pdf	NOUN
ajfa-410	348	3	)	)	PUNCT
ajfa-410	348	4	(	(	PUNCT
ajfa-410	348	5	accessed	access	VERB
ajfa-410	348	6	on	on	ADP
ajfa-410	348	7	27	27	NUM
ajfa-410	348	8	th	th	NOUN
ajfa-410	348	9	,	,	PUNCT
ajfa-410	348	10	sep	sep	PROPN
ajfa-410	348	11	,	,	PUNCT
ajfa-410	348	12	2009	2009	NUM
ajfa-410	348	13	)	)	PUNCT
ajfa-410	348	14	.	.	PUNCT
ajfa-410	349	1	financial	financial	ADJ
ajfa-410	349	2	system	system	NOUN
ajfa-410	349	3	council	council	NOUN
ajfa-410	349	4	(	(	PUNCT
ajfa-410	349	5	2003	2003	NUM
ajfa-410	349	6	)	)	PUNCT
ajfa-410	349	7	a	a	DET
ajfa-410	349	8	report	report	NOUN
ajfa-410	349	9	of	of	ADP
ajfa-410	349	10	subcommittee	subcommittee	NOUN
ajfa-410	349	11	on	on	ADP
ajfa-410	349	12	certified	certify	VERB
ajfa-410	349	13	public	public	ADJ
ajfa-410	349	14	accountants	accountant	NOUN
ajfa-410	349	15	system	system	NOUN
ajfa-410	349	16	:	:	PUNCT
ajfa-410	349	17	affiliated	affiliated	ADJ
ajfa-410	349	18	activities	activity	NOUN
ajfa-410	349	19	between	between	ADP
ajfa-410	349	20	accounting	account	VERB
ajfa-410	349	21	education	education	NOUN
ajfa-410	349	22	at	at	ADP
ajfa-410	349	23	the	the	DET
ajfa-410	349	24	graduate	graduate	NOUN
ajfa-410	349	25	schools	school	NOUN
ajfa-410	349	26	and	and	CCONJ
ajfa-410	349	27	certified	certify	VERB
ajfa-410	349	28	public	public	ADJ
ajfa-410	349	29	accountant	accountant	NOUN
ajfa-410	349	30	examination	examination	NOUN
ajfa-410	349	31	scheme	scheme	NOUN
ajfa-410	349	32	(	(	PUNCT
ajfa-410	349	33	senmonshoku	senmonshoku	NOUN
ajfa-410	349	34	daigakuin	daigakuin	NOUN
ajfa-410	349	35	niokeru	niokeru	PROPN
ajfa-410	349	36	kaikei	kaikei	PROPN
ajfa-410	349	37	kyoiku	kyoiku	PROPN
ajfa-410	349	38	to	to	ADP
ajfa-410	349	39	kohnin	kohnin	PROPN
ajfa-410	349	40	kaikeishi	kaikeishi	PROPN
ajfa-410	349	41	shiken	shiken	VERB
ajfa-410	349	42	seido	seido	PROPN
ajfa-410	349	43	tono	tono	PROPN
ajfa-410	349	44	renkei	renkei	PROPN
ajfa-410	349	45	nituite	nituite	PROPN
ajfa-410	349	46	)	)	PUNCT
ajfa-410	349	47	,	,	PUNCT
ajfa-410	349	48	financial	financial	ADJ
ajfa-410	349	49	service	service	NOUN
ajfa-410	349	50	agency	agency	NOUN
ajfa-410	349	51	,	,	PUNCT
ajfa-410	349	52	17	17	NUM
ajfa-410	349	53	th	th	NOUN
ajfa-410	349	54	,	,	PUNCT
ajfa-410	349	55	november	november	PROPN
ajfa-410	349	56	,	,	PUNCT
ajfa-410	349	57	2003	2003	NUM
ajfa-410	349	58	(	(	PUNCT
ajfa-410	349	59	http://www.fsa.go.jp/news/newsj/15/singi/f-20031117-3.pdf	http://www.fsa.go.jp/news/newsj/15/singi/f-20031117-3.pdf	NOUN
ajfa-410	349	60	)	)	PUNCT
ajfa-410	349	61	(	(	PUNCT
ajfa-410	349	62	accessed	access	VERB
ajfa-410	349	63	on	on	ADP
ajfa-410	349	64	27	27	NUM
ajfa-410	349	65	th	th	NOUN
ajfa-410	349	66	,	,	PUNCT
ajfa-410	349	67	sep	sep	PROPN
ajfa-410	349	68	,	,	PUNCT
ajfa-410	349	69	2009	2009	NUM
ajfa-410	349	70	)	)	PUNCT
ajfa-410	349	71	.	.	PUNCT
ajfa-410	350	1	francis	francis	PROPN
ajfa-410	350	2	,	,	PUNCT
ajfa-410	350	3	g.	g.	PROPN
ajfa-410	350	4	and	and	CCONJ
ajfa-410	350	5	c.	c.	PROPN
ajfa-410	350	6	minghington	minghington	PROPN
ajfa-410	350	7	(	(	PUNCT
ajfa-410	350	8	1999	1999	NUM
ajfa-410	350	9	)	)	PUNCT
ajfa-410	350	10	quantitative	quantitative	ADJ
ajfa-410	350	11	skills	skill	NOUN
ajfa-410	350	12	:	:	PUNCT
ajfa-410	350	13	is	be	AUX
ajfa-410	350	14	there	there	PRON
ajfa-410	350	15	an	an	DET
ajfa-410	350	16	expectation	expectation	NOUN
ajfa-410	350	17	gap	gap	NOUN
ajfa-410	350	18	between	between	ADP
ajfa-410	350	19	the	the	DET
ajfa-410	350	20	education	education	NOUN
ajfa-410	350	21	and	and	CCONJ
ajfa-410	350	22	practice	practice	NOUN
ajfa-410	350	23	of	of	ADP
ajfa-410	350	24	management	management	NOUN
ajfa-410	350	25	accountants	accountant	NOUN
ajfa-410	350	26	?	?	PUNCT
ajfa-410	350	27	,	,	PUNCT
ajfa-410	350	28	accounting	accounting	NOUN
ajfa-410	350	29	education	education	NOUN
ajfa-410	350	30	:	:	PUNCT
ajfa-410	350	31	an	an	DET
ajfa-410	350	32	international	international	ADJ
ajfa-410	350	33	journal	journal	NOUN
ajfa-410	350	34	,	,	PUNCT
ajfa-410	350	35	8(4	8(4	NUM
ajfa-410	350	36	)	)	PUNCT
ajfa-410	350	37	,	,	PUNCT
ajfa-410	350	38	pp.301	pp.301	PROPN
ajfa-410	350	39	-	-	PUNCT
ajfa-410	350	40	319	319	PROPN
ajfa-410	350	41	.	.	PUNCT
ajfa-410	350	42	gammie	gammie	PROPN
ajfa-410	350	43	,	,	PUNCT
ajfa-410	350	44	b.	b.	PROPN
ajfa-410	350	45	,	,	PUNCT
ajfa-410	350	46	e.	e.	PROPN
ajfa-410	350	47	gammie	gammie	PROPN
ajfa-410	350	48	and	and	CCONJ
ajfa-410	350	49	e.	e.	PROPN
ajfa-410	350	50	cargill	cargill	PROPN
ajfa-410	350	51	(	(	PUNCT
ajfa-410	350	52	2002	2002	NUM
ajfa-410	350	53	)	)	PUNCT
ajfa-410	350	54	personal	personal	ADJ
ajfa-410	350	55	skills	skill	NOUN
ajfa-410	350	56	development	development	NOUN
ajfa-410	350	57	in	in	ADP
ajfa-410	350	58	the	the	DET
ajfa-410	350	59	accounting	accounting	NOUN
ajfa-410	350	60	curriculum	curriculum	NOUN
ajfa-410	350	61	,	,	PUNCT
ajfa-410	350	62	accounting	accounting	NOUN
ajfa-410	350	63	education	education	NOUN
ajfa-410	350	64	:	:	PUNCT
ajfa-410	350	65	an	an	DET
ajfa-410	350	66	international	international	ADJ
ajfa-410	350	67	journal	journal	NOUN
ajfa-410	350	68	,	,	PUNCT
ajfa-410	350	69	11(1	11(1	NUM
ajfa-410	350	70	)	)	PUNCT
ajfa-410	350	71	,	,	PUNCT
ajfa-410	350	72	pp.63	pp.63	NOUN
ajfa-410	350	73	-	-	ADJ
ajfa-410	350	74	78	78	NUM
ajfa-410	350	75	.	.	PUNCT
ajfa-410	351	1	hassall	hassall	NOUN
ajfa-410	351	2	,	,	PUNCT
ajfa-410	351	3	t.	t.	PROPN
ajfa-410	351	4	j.	j.	PROPN
ajfa-410	351	5	joyce	joyce	PROPN
ajfa-410	351	6	,	,	PUNCT
ajfa-410	351	7	j.	j.	PROPN
ajfa-410	351	8	l.	l.	PROPN
ajfa-410	351	9	a.	a.	PROPN
ajfa-410	351	10	montano	montano	PROPN
ajfa-410	351	11	and	and	CCONJ
ajfa-410	351	12	j.	j.	PROPN
ajfa-410	351	13	a.	a.	PROPN
ajfa-410	351	14	d.	d.	PROPN
ajfa-410	351	15	anes	anes	PROPN
ajfa-410	351	16	(	(	PUNCT
ajfa-410	351	17	2005	2005	NUM
ajfa-410	351	18	)	)	PUNCT
ajfa-410	351	19	the	the	DET
ajfa-410	351	20	vocational	vocational	ADJ
ajfa-410	351	21	skills	skill	NOUN
ajfa-410	351	22	gap	gap	NOUN
ajfa-410	351	23	for	for	ADP
ajfa-410	351	24	management	management	NOUN
ajfa-410	351	25	accountants	accountant	NOUN
ajfa-410	351	26	:	:	PUNCT
ajfa-410	351	27	the	the	DET
ajfa-410	351	28	stakeholders‟	stakeholders‟	PROPN
ajfa-410	351	29	perspectives	perspective	NOUN
ajfa-410	351	30	,	,	PUNCT
ajfa-410	351	31	innovations	innovation	NOUN
ajfa-410	351	32	in	in	ADP
ajfa-410	351	33	education	education	NOUN
ajfa-410	351	34	and	and	CCONJ
ajfa-410	351	35	teaching	teach	VERB
ajfa-410	351	36	international	international	ADJ
ajfa-410	351	37	,	,	PUNCT
ajfa-410	351	38	http://www.fsa.go.jp/news/newsj/14/singi/f-20021217-1.pdf	http://www.fsa.go.jp/news/newsj/14/singi/f-20021217-1.pdf	PROPN
ajfa-410	351	39	http://www.fsa.go.jp/news/newsj/15/singi/f-20031117-3.pdf	http://www.fsa.go.jp/news/newsj/15/singi/f-20031117-3.pdf	PROPN
ajfa-410	351	40	asian	asian	PROPN
ajfa-410	351	41	journal	journal	NOUN
ajfa-410	351	42	of	of	ADP
ajfa-410	351	43	finance	finance	PROPN
ajfa-410	351	44	&	&	CCONJ
ajfa-410	351	45	accounting	accounting	PROPN
ajfa-410	351	46	issn	issn	PROPN
ajfa-410	351	47	1946	1946	NUM
ajfa-410	351	48	-	-	PUNCT
ajfa-410	351	49	052x	052x	NOUN
ajfa-410	351	50	2010	2010	NUM
ajfa-410	351	51	,	,	PUNCT
ajfa-410	351	52	vol	vol	NOUN
ajfa-410	351	53	.	.	PROPN
ajfa-410	351	54	2	2	NUM
ajfa-410	351	55	,	,	PUNCT
ajfa-410	351	56	no	no	INTJ
ajfa-410	351	57	.	.	NOUN
ajfa-410	351	58	1	1	NUM
ajfa-410	351	59	:	:	PUNCT
ajfa-410	351	60	e1	e1	VERB
ajfa-410	351	61	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	351	62	23	23	NUM
ajfa-410	351	63	40(1	40(1	NOUN
ajfa-410	351	64	)	)	PUNCT
ajfa-410	351	65	,	,	PUNCT
ajfa-410	351	66	pp.78	pp.78	NOUN
ajfa-410	351	67	-	-	PUNCT
ajfa-410	351	68	88	88	NUM
ajfa-410	351	69	.	.	PUNCT
ajfa-410	352	1	henderson	henderson	PROPN
ajfa-410	352	2	,	,	PUNCT
ajfa-410	352	3	s.	s.	PROPN
ajfa-410	352	4	(	(	PUNCT
ajfa-410	352	5	2001	2001	NUM
ajfa-410	352	6	)	)	PUNCT
ajfa-410	352	7	the	the	DET
ajfa-410	352	8	education	education	NOUN
ajfa-410	352	9	of	of	ADP
ajfa-410	352	10	accountants	accountant	NOUN
ajfa-410	352	11	–	–	PUNCT
ajfa-410	352	12	a	a	DET
ajfa-410	352	13	comment	comment	NOUN
ajfa-410	352	14	,	,	PUNCT
ajfa-410	352	15	accounting	accounting	NOUN
ajfa-410	352	16	forum	forum	PROPN
ajfa-410	352	17	,	,	PUNCT
ajfa-410	352	18	25	25	NUM
ajfa-410	352	19	(	(	PUNCT
ajfa-410	352	20	4	4	NUM
ajfa-410	352	21	)	)	PUNCT
ajfa-410	352	22	,	,	PUNCT
ajfa-410	352	23	pp.398	pp.398	PROPN
ajfa-410	352	24	-	-	PUNCT
ajfa-410	352	25	401	401	PROPN
ajfa-410	352	26	.	.	PUNCT
ajfa-410	353	1	hofstede	hofstede	PROPN
ajfa-410	353	2	,	,	PUNCT
ajfa-410	353	3	g.	g.	PROPN
ajfa-410	353	4	(	(	PUNCT
ajfa-410	353	5	2001	2001	NUM
ajfa-410	353	6	)	)	PUNCT
ajfa-410	353	7	culture	culture	NOUN
ajfa-410	353	8	’s	’s	PART
ajfa-410	353	9	consequneces	consequnece	NOUN
ajfa-410	353	10	–	–	PUNCT
ajfa-410	353	11	2	2	NUM
ajfa-410	353	12	nd	nd	NUM
ajfa-410	353	13	ed	ed	NOUN
ajfa-410	353	14	.	.	PUNCT
ajfa-410	354	1	(	(	PUNCT
ajfa-410	354	2	california	california	PROPN
ajfa-410	354	3	:	:	PUNCT
ajfa-410	354	4	sage	sage	NOUN
ajfa-410	354	5	publications	publication	NOUN
ajfa-410	354	6	)	)	PUNCT
ajfa-410	354	7	.	.	PUNCT
ajfa-410	355	1	hofstede	hofstede	PROPN
ajfa-410	355	2	,	,	PUNCT
ajfa-410	355	3	g.	g.	PROPN
ajfa-410	355	4	(	(	PUNCT
ajfa-410	355	5	1986	1986	NUM
ajfa-410	355	6	)	)	PUNCT
ajfa-410	355	7	cultural	cultural	ADJ
ajfa-410	355	8	differences	difference	NOUN
ajfa-410	355	9	in	in	ADP
ajfa-410	355	10	teaching	teaching	NOUN
ajfa-410	355	11	and	and	CCONJ
ajfa-410	355	12	learning	learning	NOUN
ajfa-410	355	13	,	,	PUNCT
ajfa-410	355	14	international	international	ADJ
ajfa-410	355	15	journal	journal	NOUN
ajfa-410	355	16	of	of	ADP
ajfa-410	355	17	intercultural	intercultural	ADJ
ajfa-410	355	18	relations	relation	NOUN
ajfa-410	355	19	,	,	PUNCT
ajfa-410	355	20	10(3	10(3	NUM
ajfa-410	355	21	)	)	PUNCT
ajfa-410	355	22	,	,	PUNCT
ajfa-410	355	23	pp.310	pp.310	PROPN
ajfa-410	355	24	-	-	PUNCT
ajfa-410	355	25	320	320	NUM
ajfa-410	355	26	.	.	PUNCT
ajfa-410	356	1	hofstede	hofstede	PROPN
ajfa-410	356	2	,	,	PUNCT
ajfa-410	356	3	g.	g.	PROPN
ajfa-410	356	4	(	(	PUNCT
ajfa-410	356	5	1980	1980	NUM
ajfa-410	356	6	)	)	PUNCT
ajfa-410	356	7	culture	culture	NOUN
ajfa-410	356	8	’s	’s	PART
ajfa-410	356	9	consequneces	consequnece	NOUN
ajfa-410	356	10	(	(	PUNCT
ajfa-410	356	11	california	california	PROPN
ajfa-410	356	12	:	:	PUNCT
ajfa-410	356	13	sage	sage	NOUN
ajfa-410	356	14	publications	publication	NOUN
ajfa-410	356	15	)	)	PUNCT
ajfa-410	356	16	.	.	PUNCT
ajfa-410	357	1	howieson	howieson	NOUN
ajfa-410	357	2	,	,	PUNCT
ajfa-410	357	3	b	b	PROPN
ajfa-410	357	4	(	(	PUNCT
ajfa-410	357	5	2003	2003	NUM
ajfa-410	357	6	)	)	PUNCT
ajfa-410	357	7	accounting	accounting	NOUN
ajfa-410	357	8	practice	practice	NOUN
ajfa-410	357	9	in	in	ADP
ajfa-410	357	10	the	the	DET
ajfa-410	357	11	new	new	ADJ
ajfa-410	357	12	millennium	millennium	NOUN
ajfa-410	357	13	:	:	PUNCT
ajfa-410	357	14	is	be	AUX
ajfa-410	357	15	accounting	account	VERB
ajfa-410	357	16	education	education	NOUN
ajfa-410	357	17	ready	ready	ADJ
ajfa-410	357	18	to	to	PART
ajfa-410	357	19	meet	meet	VERB
ajfa-410	357	20	the	the	DET
ajfa-410	357	21	challenge	challenge	NOUN
ajfa-410	357	22	?	?	PUNCT
ajfa-410	357	23	,	,	PUNCT
ajfa-410	357	24	the	the	DET
ajfa-410	357	25	british	british	ADJ
ajfa-410	357	26	accounting	accounting	PROPN
ajfa-410	357	27	review	review	PROPN
ajfa-410	357	28	,	,	PUNCT
ajfa-410	357	29	35(2	35(2	NUM
ajfa-410	357	30	)	)	PUNCT
ajfa-410	357	31	,	,	PUNCT
ajfa-410	357	32	pp.69	pp.69	NOUN
ajfa-410	357	33	-	-	PUNCT
ajfa-410	357	34	103	103	NUM
ajfa-410	357	35	.	.	PUNCT
ajfa-410	358	1	international	international	PROPN
ajfa-410	358	2	federation	federation	PROPN
ajfa-410	358	3	of	of	ADP
ajfa-410	358	4	accountants	accountant	NOUN
ajfa-410	358	5	(	(	PUNCT
ajfa-410	358	6	ifac	ifac	NOUN
ajfa-410	358	7	)	)	PUNCT
ajfa-410	358	8	(	(	PUNCT
ajfa-410	358	9	2003	2003	NUM
ajfa-410	358	10	)	)	PUNCT
ajfa-410	358	11	international	international	ADJ
ajfa-410	358	12	education	education	NOUN
ajfa-410	358	13	standard	standard	NOUN
ajfa-410	358	14	for	for	ADP
ajfa-410	358	15	professional	professional	ADJ
ajfa-410	358	16	accountants	accountant	NOUN
ajfa-410	358	17	no.3	no.3	PROPN
ajfa-410	358	18	:	:	PUNCT
ajfa-410	358	19	professional	professional	ADJ
ajfa-410	358	20	skills	skill	NOUN
ajfa-410	358	21	,	,	PUNCT
ajfa-410	358	22	new	new	PROPN
ajfa-410	358	23	york	york	PROPN
ajfa-410	358	24	:	:	PUNCT
ajfa-410	358	25	ifac	ifac	NOUN
ajfa-410	358	26	education	education	NOUN
ajfa-410	358	27	committee	committee	NOUN
ajfa-410	358	28	.	.	PUNCT
ajfa-410	359	1	institute	institute	PROPN
ajfa-410	359	2	of	of	ADP
ajfa-410	359	3	chartered	chartered	PROPN
ajfa-410	359	4	accountants	accountant	NOUN
ajfa-410	359	5	in	in	ADP
ajfa-410	359	6	australia	australia	PROPN
ajfa-410	359	7	(	(	PUNCT
ajfa-410	359	8	icaa	icaa	NOUN
ajfa-410	359	9	)	)	PUNCT
ajfa-410	359	10	(	(	PUNCT
ajfa-410	359	11	2001	2001	NUM
ajfa-410	359	12	)	)	PUNCT
ajfa-410	359	13	the	the	DET
ajfa-410	359	14	new	new	ADJ
ajfa-410	359	15	cfo	cfo	NOUN
ajfa-410	359	16	of	of	ADP
ajfa-410	359	17	the	the	DET
ajfa-410	359	18	future	future	NOUN
ajfa-410	359	19	:	:	PUNCT
ajfa-410	359	20	finance	finance	NOUN
ajfa-410	359	21	functions	function	NOUN
ajfa-410	359	22	in	in	ADP
ajfa-410	359	23	the	the	DET
ajfa-410	359	24	twenty	twenty	NUM
ajfa-410	359	25	-	-	PUNCT
ajfa-410	359	26	first	first	ADJ
ajfa-410	359	27	century	century	NOUN
ajfa-410	359	28	,	,	PUNCT
ajfa-410	359	29	sydney	sydney	PROPN
ajfa-410	359	30	:	:	PUNCT
ajfa-410	359	31	kpmg	kpmg	PROPN
ajfa-410	359	32	consulting	consult	VERB
ajfa-410	359	33	for	for	ADP
ajfa-410	359	34	the	the	DET
ajfa-410	359	35	icaa	icaa	NOUN
ajfa-410	359	36	.	.	PUNCT
ajfa-410	360	1	jackling	jackling	PROPN
ajfa-410	360	2	,	,	PUNCT
ajfa-410	360	3	b.	b.	PROPN
ajfa-410	360	4	and	and	CCONJ
ajfa-410	360	5	p.	p.	PROPN
ajfa-410	360	6	de	de	PROPN
ajfa-410	360	7	lange	lange	PROPN
ajfa-410	360	8	(	(	PUNCT
ajfa-410	360	9	2009	2009	NUM
ajfa-410	360	10	)	)	PUNCT
ajfa-410	360	11	do	do	AUX
ajfa-410	360	12	accounting	accounting	NOUN
ajfa-410	360	13	gradautes‟	gradautes‟	NOUN
ajfa-410	360	14	skills	skill	NOUN
ajfa-410	360	15	meet	meet	VERB
ajfa-410	360	16	the	the	DET
ajfa-410	360	17	expectation	expectation	NOUN
ajfa-410	360	18	of	of	ADP
ajfa-410	360	19	employers	employer	NOUN
ajfa-410	360	20	?	?	PUNCT
ajfa-410	361	1	a	a	DET
ajfa-410	361	2	matter	matter	NOUN
ajfa-410	361	3	of	of	ADP
ajfa-410	361	4	convergence	convergence	NOUN
ajfa-410	361	5	or	or	CCONJ
ajfa-410	361	6	divergence	divergence	NOUN
ajfa-410	361	7	,	,	PUNCT
ajfa-410	361	8	accounting	accounting	NOUN
ajfa-410	361	9	education	education	NOUN
ajfa-410	361	10	:	:	PUNCT
ajfa-410	361	11	an	an	DET
ajfa-410	361	12	international	international	ADJ
ajfa-410	361	13	journal	journal	NOUN
ajfa-410	361	14	,	,	PUNCT
ajfa-410	361	15	(	(	PUNCT
ajfa-410	361	16	forthcoming	forthcoming	ADJ
ajfa-410	361	17	)	)	PUNCT
ajfa-410	361	18	,	,	PUNCT
ajfa-410	361	19	pp	pp	PROPN
ajfa-410	361	20	.	.	PUNCT
ajfa-410	361	21	.	.	PUNCT
ajfa-410	362	1	kavanagh	kavanagh	PROPN
ajfa-410	362	2	,	,	PUNCT
ajfa-410	362	3	m.	m.	PROPN
ajfa-410	362	4	h.	h.	PROPN
ajfa-410	362	5	and	and	CCONJ
ajfa-410	362	6	l.	l.	PROPN
ajfa-410	362	7	drennan	drennan	PROPN
ajfa-410	362	8	(	(	PUNCT
ajfa-410	362	9	2008	2008	NUM
ajfa-410	362	10	)	)	PUNCT
ajfa-410	362	11	what	what	DET
ajfa-410	362	12	skills	skill	VERB
ajfa-410	362	13	and	and	CCONJ
ajfa-410	362	14	attributes	attribute	NOUN
ajfa-410	362	15	does	do	VERB
ajfa-410	362	16	an	an	DET
ajfa-410	362	17	accounting	accounting	NOUN
ajfa-410	362	18	graduate	graduate	NOUN
ajfa-410	362	19	need	need	NOUN
ajfa-410	362	20	?	?	PUNCT
ajfa-410	363	1	evidence	evidence	NOUN
ajfa-410	363	2	from	from	ADP
ajfa-410	363	3	student	student	NOUN
ajfa-410	363	4	perception	perception	NOUN
ajfa-410	363	5	and	and	CCONJ
ajfa-410	363	6	employer	employer	NOUN
ajfa-410	363	7	expectations	expectation	NOUN
ajfa-410	363	8	,	,	PUNCT
ajfa-410	363	9	accounting	accounting	NOUN
ajfa-410	363	10	and	and	CCONJ
ajfa-410	363	11	finance	finance	NOUN
ajfa-410	363	12	,	,	PUNCT
ajfa-410	363	13	48(2	48(2	NUM
ajfa-410	363	14	)	)	PUNCT
ajfa-410	363	15	,	,	PUNCT
ajfa-410	363	16	pp.279	pp.279	NOUN
ajfa-410	363	17	-	-	PUNCT
ajfa-410	363	18	300	300	NUM
ajfa-410	363	19	.	.	PUNCT
ajfa-410	364	1	kawahito	kawahito	PROPN
ajfa-410	364	2	,	,	PUNCT
ajfa-410	364	3	k.	k.	PROPN
ajfa-410	364	4	(	(	PUNCT
ajfa-410	364	5	2004	2004	NUM
ajfa-410	364	6	)	)	PUNCT
ajfa-410	364	7	japanese	japanese	ADJ
ajfa-410	364	8	business	business	NOUN
ajfa-410	364	9	schools	school	NOUN
ajfa-410	364	10	as	as	ADP
ajfa-410	364	11	senmon	senmon	ADJ
ajfa-410	364	12	gakko	gakko	NOUN
ajfa-410	364	13	,	,	PUNCT
ajfa-410	364	14	with	with	ADP
ajfa-410	364	15	special	special	ADJ
ajfa-410	364	16	reference	reference	NOUN
ajfa-410	364	17	to	to	ADP
ajfa-410	364	18	the	the	DET
ajfa-410	364	19	u.s	u.s	PROPN
ajfa-410	364	20	.	.	PROPN
ajfa-410	364	21	cpa	cpa	PROPN
ajfa-410	364	22	examination	examination	NOUN
ajfa-410	364	23	,	,	PUNCT
ajfa-410	364	24	japan	japan	PROPN
ajfa-410	364	25	studies	studies	PROPN
ajfa-410	364	26	review	review	VERB
ajfa-410	364	27	,	,	PUNCT
ajfa-410	364	28	8	8	NUM
ajfa-410	364	29	,	,	PUNCT
ajfa-410	364	30	pp.85	pp.85	NOUN
ajfa-410	364	31	-	-	PUNCT
ajfa-410	364	32	96	96	NUM
ajfa-410	364	33	.	.	PUNCT
ajfa-410	365	1	kretovics	kretovic	NOUN
ajfa-410	365	2	,	,	PUNCT
ajfa-410	365	3	m.	m.	NOUN
ajfa-410	365	4	a.	a.	NOUN
ajfa-410	365	5	(	(	PUNCT
ajfa-410	365	6	1999	1999	NUM
ajfa-410	365	7	)	)	PUNCT
ajfa-410	365	8	assessing	assess	VERB
ajfa-410	365	9	the	the	DET
ajfa-410	365	10	mba	mba	NOUN
ajfa-410	365	11	:	:	PUNCT
ajfa-410	365	12	what	what	PRON
ajfa-410	365	13	do	do	AUX
ajfa-410	365	14	our	our	PRON
ajfa-410	365	15	students	student	NOUN
ajfa-410	365	16	learn	learn	VERB
ajfa-410	365	17	?	?	PUNCT
ajfa-410	365	18	,	,	PUNCT
ajfa-410	365	19	the	the	DET
ajfa-410	365	20	journal	journal	NOUN
ajfa-410	365	21	of	of	ADP
ajfa-410	365	22	management	management	NOUN
ajfa-410	365	23	development	development	NOUN
ajfa-410	365	24	,	,	PUNCT
ajfa-410	365	25	18(2	18(2	NUM
ajfa-410	365	26	)	)	PUNCT
ajfa-410	365	27	,	,	PUNCT
ajfa-410	365	28	pp.125	pp.125	NOUN
ajfa-410	365	29	-	-	PUNCT
ajfa-410	365	30	136	136	NUM
ajfa-410	365	31	.	.	PUNCT
ajfa-410	366	1	leveson	leveson	PROPN
ajfa-410	366	2	,	,	PUNCT
ajfa-410	366	3	l.	l.	PROPN
ajfa-410	366	4	(	(	PUNCT
ajfa-410	366	5	2000	2000	NUM
ajfa-410	366	6	)	)	PUNCT
ajfa-410	366	7	disparities	disparity	NOUN
ajfa-410	366	8	in	in	ADP
ajfa-410	366	9	perceptions	perception	NOUN
ajfa-410	366	10	of	of	ADP
ajfa-410	366	11	generic	generic	ADJ
ajfa-410	366	12	skills	skill	NOUN
ajfa-410	366	13	:	:	PUNCT
ajfa-410	366	14	academics	academic	NOUN
ajfa-410	366	15	and	and	CCONJ
ajfa-410	366	16	employers	employer	NOUN
ajfa-410	366	17	,	,	PUNCT
ajfa-410	366	18	industry	industry	NOUN
ajfa-410	366	19	and	and	CCONJ
ajfa-410	366	20	higher	high	ADJ
ajfa-410	366	21	education	education	NOUN
ajfa-410	366	22	,	,	PUNCT
ajfa-410	366	23	14	14	NUM
ajfa-410	366	24	(	(	PUNCT
ajfa-410	366	25	)	)	PUNCT
ajfa-410	366	26	,	,	PUNCT
ajfa-410	366	27	pp	pp	PROPN
ajfa-410	366	28	.	.	PUNCT
ajfa-410	367	1	157	157	NUM
ajfa-410	367	2	-	-	SYM
ajfa-410	367	3	164	164	NUM
ajfa-410	367	4	.	.	PUNCT
ajfa-410	368	1	lin	lin	PROPN
ajfa-410	368	2	,	,	PUNCT
ajfa-410	368	3	z.j	z.j	PROPN
ajfa-410	368	4	.	.	PROPN
ajfa-410	368	5	,	,	PUNCT
ajfa-410	368	6	x.	x.	PROPN
ajfa-410	368	7	xiong	xiong	PROPN
ajfa-410	368	8	and	and	CCONJ
ajfa-410	368	9	m.	m.	PROPN
ajfa-410	368	10	liu	liu	PROPN
ajfa-410	368	11	(	(	PUNCT
ajfa-410	368	12	2005	2005	NUM
ajfa-410	368	13	)	)	PUNCT
ajfa-410	368	14	knowledge	knowledge	NOUN
ajfa-410	368	15	base	base	NOUN
ajfa-410	368	16	and	and	CCONJ
ajfa-410	368	17	skill	skill	NOUN
ajfa-410	368	18	development	development	NOUN
ajfa-410	368	19	in	in	ADP
ajfa-410	368	20	accounting	accounting	NOUN
ajfa-410	368	21	education	education	NOUN
ajfa-410	368	22	:	:	PUNCT
ajfa-410	368	23	evidence	evidence	NOUN
ajfa-410	368	24	from	from	ADP
ajfa-410	368	25	china	china	PROPN
ajfa-410	368	26	,	,	PUNCT
ajfa-410	368	27	journal	journal	NOUN
ajfa-410	368	28	of	of	ADP
ajfa-410	368	29	accounting	accounting	NOUN
ajfa-410	368	30	education	education	NOUN
ajfa-410	368	31	,	,	PUNCT
ajfa-410	368	32	23(3	23(3	NUM
ajfa-410	368	33	)	)	PUNCT
ajfa-410	368	34	,	,	PUNCT
ajfa-410	368	35	pp.149	pp.149	NOUN
ajfa-410	368	36	-	-	PUNCT
ajfa-410	368	37	169	169	NUM
ajfa-410	368	38	.	.	PUNCT
ajfa-410	369	1	matveev	matveev	PROPN
ajfa-410	369	2	,	,	PUNCT
ajfa-410	369	3	a.	a.	NOUN
ajfa-410	369	4	v.	v.	PROPN
ajfa-410	369	5	and	and	CCONJ
ajfa-410	369	6	p.	p.	PROPN
ajfa-410	369	7	e.	e.	PROPN
ajfa-410	369	8	nelson	nelson	PROPN
ajfa-410	369	9	(	(	PUNCT
ajfa-410	369	10	2004	2004	NUM
ajfa-410	369	11	)	)	PUNCT
ajfa-410	369	12	cross	cross	VERB
ajfa-410	369	13	cultural	cultural	ADJ
ajfa-410	369	14	communication	communication	NOUN
ajfa-410	369	15	competence	competence	NOUN
ajfa-410	369	16	and	and	CCONJ
ajfa-410	369	17	multicultural	multicultural	ADJ
ajfa-410	369	18	team	team	NOUN
ajfa-410	369	19	performance	performance	NOUN
ajfa-410	369	20	–	–	PUNCT
ajfa-410	369	21	perceptions	perception	NOUN
ajfa-410	369	22	of	of	ADP
ajfa-410	369	23	american	american	ADJ
ajfa-410	369	24	and	and	CCONJ
ajfa-410	369	25	russian	russian	ADJ
ajfa-410	369	26	managers	manager	NOUN
ajfa-410	369	27	,	,	PUNCT
ajfa-410	369	28	cross	cross	VERB
ajfa-410	369	29	cultural	cultural	ADJ
ajfa-410	369	30	management	management	NOUN
ajfa-410	369	31	,	,	PUNCT
ajfa-410	369	32	4(2	4(2	NUM
ajfa-410	369	33	)	)	PUNCT
ajfa-410	369	34	,	,	PUNCT
ajfa-410	369	35	pp.253	pp.253	CCONJ
ajfa-410	369	36	-	-	PUNCT
ajfa-410	369	37	270	270	NUM
ajfa-410	369	38	.	.	PUNCT
ajfa-410	370	1	mohamed	mohamed	PROPN
ajfa-410	370	2	,	,	PUNCT
ajfa-410	370	3	e.	e.	PROPN
ajfa-410	370	4	k.	k.	PROPN
ajfa-410	370	5	a.	a.	PROPN
ajfa-410	370	6	and	and	CCONJ
ajfa-410	370	7	s.	s.	PROPN
ajfa-410	370	8	h.	h.	PROPN
ajfa-410	370	9	lashine	lashine	PROPN
ajfa-410	370	10	(	(	PUNCT
ajfa-410	370	11	2003	2003	NUM
ajfa-410	370	12	)	)	PUNCT
ajfa-410	370	13	accounting	account	VERB
ajfa-410	370	14	knowledge	knowledge	NOUN
ajfa-410	370	15	and	and	CCONJ
ajfa-410	370	16	skills	skill	NOUN
ajfa-410	370	17	and	and	CCONJ
ajfa-410	370	18	the	the	DET
ajfa-410	370	19	challenges	challenge	NOUN
ajfa-410	370	20	of	of	ADP
ajfa-410	370	21	a	a	DET
ajfa-410	370	22	global	global	ADJ
ajfa-410	370	23	business	business	NOUN
ajfa-410	370	24	environment	environment	NOUN
ajfa-410	370	25	,	,	PUNCT
ajfa-410	370	26	managerial	managerial	ADJ
ajfa-410	370	27	finance	finance	NOUN
ajfa-410	370	28	,	,	PUNCT
ajfa-410	370	29	29	29	NUM
ajfa-410	370	30	(	(	PUNCT
ajfa-410	370	31	7	7	NUM
ajfa-410	370	32	)	)	PUNCT
ajfa-410	370	33	,	,	PUNCT
ajfa-410	370	34	pp.3	pp.3	PROPN
ajfa-410	370	35	-	-	SYM
ajfa-410	370	36	16	16	NUM
ajfa-410	370	37	.	.	PUNCT
ajfa-410	371	1	oswick	oswick	PROPN
ajfa-410	371	2	,	,	PUNCT
ajfa-410	371	3	c.	c.	PROPN
ajfa-410	371	4	,	,	PUNCT
ajfa-410	371	5	p.	p.	PROPN
ajfa-410	371	6	barber	barber	PROPN
ajfa-410	371	7	and	and	CCONJ
ajfa-410	371	8	r.	r.	PROPN
ajfa-410	371	9	speed	speed	PROPN
ajfa-410	371	10	(	(	PUNCT
ajfa-410	371	11	1994	1994	NUM
ajfa-410	371	12	)	)	PUNCT
ajfa-410	371	13	a	a	DET
ajfa-410	371	14	study	study	NOUN
ajfa-410	371	15	of	of	ADP
ajfa-410	371	16	the	the	DET
ajfa-410	371	17	perception	perception	NOUN
ajfa-410	371	18	of	of	ADP
ajfa-410	371	19	public	public	ADJ
ajfa-410	371	20	accounting	accounting	NOUN
ajfa-410	371	21	skills	skill	NOUN
ajfa-410	371	22	held	hold	VERB
ajfa-410	371	23	by	by	ADP
ajfa-410	371	24	uk	uk	PROPN
ajfa-410	371	25	students	student	NOUN
ajfa-410	371	26	with	with	ADP
ajfa-410	371	27	accounting	accounting	NOUN
ajfa-410	371	28	and	and	CCONJ
ajfa-410	371	29	non	non	ADJ
ajfa-410	371	30	-	-	ADJ
ajfa-410	371	31	accounting	accounting	ADJ
ajfa-410	371	32	career	career	NOUN
ajfa-410	371	33	aspirations	aspiration	NOUN
ajfa-410	371	34	,	,	PUNCT
ajfa-410	371	35	accounting	accounting	NOUN
ajfa-410	371	36	education	education	NOUN
ajfa-410	371	37	:	:	PUNCT
ajfa-410	371	38	an	an	DET
ajfa-410	371	39	international	international	ADJ
ajfa-410	371	40	journal	journal	NOUN
ajfa-410	371	41	,	,	PUNCT
ajfa-410	371	42	3(4	3(4	NUM
ajfa-410	371	43	)	)	PUNCT
ajfa-410	371	44	,	,	PUNCT
ajfa-410	371	45	pp.283	pp.283	NOUN
ajfa-410	371	46	-	-	PUNCT
ajfa-410	371	47	296	296	NUM
ajfa-410	371	48	.	.	PUNCT
ajfa-410	372	1	reed	reed	NOUN
ajfa-410	372	2	,	,	PUNCT
ajfa-410	372	3	s.	s.	PROPN
ajfa-410	372	4	a.	a.	PROPN
ajfa-410	372	5	and	and	CCONJ
ajfa-410	372	6	s.	s.	PROPN
ajfa-410	372	7	h.	h.	PROPN
ajfa-410	372	8	kratchman	kratchman	PROPN
ajfa-410	372	9	(	(	PUNCT
ajfa-410	372	10	1989	1989	NUM
ajfa-410	372	11	)	)	PUNCT
ajfa-410	372	12	a	a	DET
ajfa-410	372	13	longitudinal	longitudinal	ADJ
ajfa-410	372	14	and	and	CCONJ
ajfa-410	372	15	cross	cross	ADJ
ajfa-410	372	16	-	-	ADJ
ajfa-410	372	17	sectional	sectional	ADJ
ajfa-410	372	18	study	study	NOUN
ajfa-410	372	19	of	of	ADP
ajfa-410	372	20	students‟	students‟	DET
ajfa-410	372	21	perceptions	perception	NOUN
ajfa-410	372	22	of	of	ADP
ajfa-410	372	23	the	the	DET
ajfa-410	372	24	importance	importance	NOUN
ajfa-410	372	25	of	of	ADP
ajfa-410	372	26	job	job	NOUN
ajfa-410	372	27	attributes	attribute	NOUN
ajfa-410	372	28	,	,	PUNCT
ajfa-410	372	29	journal	journal	NOUN
ajfa-410	372	30	of	of	ADP
ajfa-410	372	31	accounting	accounting	NOUN
ajfa-410	372	32	education	education	NOUN
ajfa-410	372	33	,	,	PUNCT
ajfa-410	372	34	7(2	7(2	NUM
ajfa-410	372	35	)	)	PUNCT
ajfa-410	372	36	,	,	PUNCT
ajfa-410	372	37	pp.171	pp.171	NOUN
ajfa-410	372	38	-	-	PUNCT
ajfa-410	372	39	193	193	NUM
ajfa-410	372	40	.	.	PUNCT
ajfa-410	373	1	usoff	usoff	PROPN
ajfa-410	373	2	,	,	PUNCT
ajfa-410	373	3	c.	c.	PROPN
ajfa-410	373	4	and	and	CCONJ
ajfa-410	373	5	d.	d.	PROPN
ajfa-410	373	6	feldmann	feldmann	PROPN
ajfa-410	373	7	(	(	PUNCT
ajfa-410	373	8	1998	1998	NUM
ajfa-410	373	9	)	)	PUNCT
ajfa-410	373	10	accounting	account	VERB
ajfa-410	373	11	students‟	students‟	ADV
ajfa-410	373	12	perceptions	perception	NOUN
ajfa-410	373	13	of	of	ADP
ajfa-410	373	14	important	important	ADJ
ajfa-410	373	15	skills	skill	NOUN
ajfa-410	373	16	for	for	ADP
ajfa-410	373	17	career	career	NOUN
ajfa-410	373	18	success	success	NOUN
ajfa-410	373	19	,	,	PUNCT
ajfa-410	373	20	journal	journal	NOUN
ajfa-410	373	21	of	of	ADP
ajfa-410	373	22	education	education	NOUN
ajfa-410	373	23	for	for	ADP
ajfa-410	373	24	business	business	NOUN
ajfa-410	373	25	,	,	PUNCT
ajfa-410	373	26	march	march	PROPN
ajfa-410	373	27	/	/	SYM
ajfa-410	373	28	april	april	PROPN
ajfa-410	373	29	,	,	PUNCT
ajfa-410	373	30	pp.215	pp.215	PROPN
ajfa-410	373	31	-	-	PUNCT
ajfa-410	373	32	220	220	NUM
ajfa-410	373	33	.	.	PUNCT
ajfa-410	374	1	yamazaki	yamazaki	PROPN
ajfa-410	374	2	,	,	PUNCT
ajfa-410	374	3	y.	y.	PROPN
ajfa-410	374	4	(	(	PUNCT
ajfa-410	374	5	2005	2005	NUM
ajfa-410	374	6	)	)	PUNCT
ajfa-410	374	7	learning	learn	VERB
ajfa-410	374	8	styles	style	NOUN
ajfa-410	374	9	and	and	CCONJ
ajfa-410	374	10	typologies	typology	NOUN
ajfa-410	374	11	of	of	ADP
ajfa-410	374	12	cultural	cultural	ADJ
ajfa-410	374	13	differences	difference	NOUN
ajfa-410	374	14	:	:	PUNCT
ajfa-410	374	15	a	a	DET
ajfa-410	374	16	theoretical	theoretical	ADJ
ajfa-410	374	17	and	and	CCONJ
ajfa-410	374	18	empirical	empirical	ADJ
ajfa-410	374	19	comparison	comparison	NOUN
ajfa-410	374	20	,	,	PUNCT
ajfa-410	374	21	international	international	ADJ
ajfa-410	374	22	journal	journal	NOUN
ajfa-410	374	23	of	of	ADP
ajfa-410	374	24	intercultural	intercultural	ADJ
ajfa-410	374	25	relations	relation	NOUN
ajfa-410	374	26	,	,	PUNCT
ajfa-410	374	27	29(5	29(5	NUM
ajfa-410	374	28	)	)	PUNCT
ajfa-410	374	29	,	,	PUNCT
ajfa-410	374	30	pp.521	pp.521	NOUN
ajfa-410	374	31	-	-	NOUN
ajfa-410	374	32	548	548	NUM
ajfa-410	374	33	.	.	PUNCT
ajfa-410	375	1	asian	asian	ADJ
ajfa-410	375	2	journal	journal	PROPN
ajfa-410	375	3	of	of	ADP
ajfa-410	375	4	finance	finance	PROPN
ajfa-410	375	5	&	&	CCONJ
ajfa-410	375	6	accounting	accounting	PROPN
ajfa-410	375	7	issn	issn	PROPN
ajfa-410	375	8	1946	1946	NUM
ajfa-410	375	9	-	-	PUNCT
ajfa-410	375	10	052x	052x	NOUN
ajfa-410	375	11	2010	2010	NUM
ajfa-410	375	12	,	,	PUNCT
ajfa-410	375	13	vol	vol	NOUN
ajfa-410	375	14	.	.	PROPN
ajfa-410	375	15	2	2	NUM
ajfa-410	375	16	,	,	PUNCT
ajfa-410	375	17	no	no	INTJ
ajfa-410	375	18	.	.	NOUN
ajfa-410	375	19	1	1	NUM
ajfa-410	375	20	:	:	PUNCT
ajfa-410	375	21	e1	e1	VERB
ajfa-410	375	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-410	375	23	24	24	NUM
ajfa-410	375	24	copyright	copyright	NOUN
ajfa-410	375	25	disclaimer	disclaimer	NOUN
ajfa-410	375	26	copyright	copyright	NOUN
ajfa-410	375	27	reserved	reserve	VERB
ajfa-410	375	28	by	by	ADP
ajfa-410	375	29	the	the	DET
ajfa-410	375	30	author(s	author(s	NOUN
ajfa-410	375	31	)	)	PUNCT
ajfa-410	375	32	.	.	PUNCT
ajfa-410	376	1	this	this	DET
ajfa-410	376	2	article	article	NOUN
ajfa-410	376	3	is	be	AUX
ajfa-410	376	4	an	an	DET
ajfa-410	376	5	open	open	ADJ
ajfa-410	376	6	-	-	PUNCT
ajfa-410	376	7	access	access	NOUN
ajfa-410	376	8	article	article	NOUN
ajfa-410	376	9	distributed	distribute	VERB
ajfa-410	376	10	under	under	ADP
ajfa-410	376	11	the	the	DET
ajfa-410	376	12	terms	term	NOUN
ajfa-410	376	13	and	and	CCONJ
ajfa-410	376	14	conditions	condition	NOUN
ajfa-410	376	15	of	of	ADP
ajfa-410	376	16	the	the	DET
ajfa-410	376	17	creative	creative	ADJ
ajfa-410	376	18	commons	common	NOUN
ajfa-410	376	19	attribution	attribution	NOUN
ajfa-410	376	20	license	license	NOUN
ajfa-410	376	21	(	(	PUNCT
ajfa-410	376	22	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajfa-410	376	23	)	)	PUNCT
ajfa-410	376	24	.	.	PUNCT
ajfa-410	377	1	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN