id	sid	tid	token	lemma	pos
ajfa-4527	1	1	microsoft	microsoft	PROPN
ajfa-4527	1	2	word	word	NOUN
ajfa-4527	1	3	4527-16711-1-sm-writer2-new.doc	4527-16711-1-sm-writer2-new.doc	NUM
ajfa-4527	1	4	asian	asian	ADJ
ajfa-4527	1	5	journal	journal	NOUN
ajfa-4527	1	6	of	of	ADP
ajfa-4527	1	7	finance	finance	PROPN
ajfa-4527	1	8	&	&	CCONJ
ajfa-4527	1	9	accounting	accounting	PROPN
ajfa-4527	1	10	issn	issn	PROPN
ajfa-4527	1	11	1946	1946	NUM
ajfa-4527	1	12	-	-	PUNCT
ajfa-4527	1	13	052x	052x	PROPN
ajfa-4527	1	14	2014	2014	NUM
ajfa-4527	1	15	,	,	PUNCT
ajfa-4527	1	16	vol	vol	NOUN
ajfa-4527	1	17	.	.	PROPN
ajfa-4527	1	18	6	6	NUM
ajfa-4527	1	19	,	,	PUNCT
ajfa-4527	1	20	no	no	INTJ
ajfa-4527	1	21	.	.	NOUN
ajfa-4527	1	22	1	1	NUM
ajfa-4527	1	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4527	1	24	402	402	NUM
ajfa-4527	1	25	the	the	DET
ajfa-4527	1	26	reflection	reflection	NOUN
ajfa-4527	1	27	of	of	ADP
ajfa-4527	1	28	applying	apply	VERB
ajfa-4527	1	29	new	new	ADJ
ajfa-4527	1	30	developed	develop	VERB
ajfa-4527	1	31	approaches	approach	NOUN
ajfa-4527	1	32	in	in	ADP
ajfa-4527	1	33	accounting	accounting	NOUN
ajfa-4527	1	34	information	information	NOUN
ajfa-4527	1	35	system	system	NOUN
ajfa-4527	1	36	on	on	ADP
ajfa-4527	1	37	investment	investment	NOUN
ajfa-4527	1	38	and	and	CCONJ
ajfa-4527	1	39	credit	credit	NOUN
ajfa-4527	1	40	decisions	decision	NOUN
ajfa-4527	1	41	in	in	ADP
ajfa-4527	1	42	commercial	commercial	ADJ
ajfa-4527	1	43	banks	bank	NOUN
ajfa-4527	1	44	in	in	ADP
ajfa-4527	1	45	aqaba	aqaba	PROPN
ajfa-4527	1	46	special	special	ADJ
ajfa-4527	1	47	economic	economic	ADJ
ajfa-4527	1	48	zone	zone	NOUN
ajfa-4527	1	49	mousa	mousa	PROPN
ajfa-4527	1	50	mohammed	mohammed	PROPN
ajfa-4527	1	51	abdullah	abdullah	PROPN
ajfa-4527	1	52	saleh	saleh	PROPN
ajfa-4527	1	53	head	head	PROPN
ajfa-4527	1	54	of	of	ADP
ajfa-4527	1	55	department	department	PROPN
ajfa-4527	1	56	of	of	ADP
ajfa-4527	1	57	administrative	administrative	ADJ
ajfa-4527	1	58	and	and	CCONJ
ajfa-4527	1	59	financial	financial	ADJ
ajfa-4527	1	60	sciences	sciences	PROPN
ajfa-4527	1	61	al	al	PROPN
ajfa-4527	1	62	-	-	PUNCT
ajfa-4527	1	63	balqa	balqa	NOUN
ajfa-4527	1	64	applied	apply	VERB
ajfa-4527	1	65	university	university	NOUN
ajfa-4527	1	66	,	,	PUNCT
ajfa-4527	1	67	aqaba	aqaba	PROPN
ajfa-4527	1	68	university	university	PROPN
ajfa-4527	1	69	college	college	PROPN
ajfa-4527	1	70	dr	dr	PROPN
ajfa-4527	1	71	.	.	PROPN
ajfa-4527	1	72	ziad	ziad	PROPN
ajfa-4527	1	73	odeh	odeh	PROPN
ajfa-4527	1	74	ebniah	ebniah	PROPN
ajfa-4527	1	75	al	al	PROPN
ajfa-4527	1	76	amaideh	amaideh	PROPN
ajfa-4527	1	77	department	department	PROPN
ajfa-4527	1	78	of	of	ADP
ajfa-4527	1	79	accounting	accounting	NOUN
ajfa-4527	1	80	,	,	PUNCT
ajfa-4527	1	81	faculty	faculty	NOUN
ajfa-4527	1	82	of	of	ADP
ajfa-4527	1	83	business	business	NOUN
ajfa-4527	1	84	administration	administration	PROPN
ajfa-4527	1	85	mutah	mutah	PROPN
ajfa-4527	1	86	university	university	PROPN
ajfa-4527	1	87	dr	dr	PROPN
ajfa-4527	1	88	.	.	PROPN
ajfa-4527	2	1	haitham	haitham	PROPN
ajfa-4527	2	2	mahmoud	mahmoud	PROPN
ajfa-4527	2	3	abudalla	abudalla	PROPN
ajfa-4527	2	4	baniatta	baniatta	PROPN
ajfa-4527	2	5	department	department	PROPN
ajfa-4527	2	6	of	of	ADP
ajfa-4527	2	7	finance	finance	PROPN
ajfa-4527	2	8	&	&	CCONJ
ajfa-4527	2	9	administrative	administrative	ADJ
ajfa-4527	2	10	science	science	PROPN
ajfa-4527	2	11	,	,	PUNCT
ajfa-4527	2	12	ajlun	ajlun	PROPN
ajfa-4527	2	13	university	university	PROPN
ajfa-4527	2	14	college	college	PROPN
ajfa-4527	2	15	al	al	PROPN
ajfa-4527	2	16	-	-	PUNCT
ajfa-4527	2	17	balqa	balqa	NOUN
ajfa-4527	2	18	applied	apply	VERB
ajfa-4527	2	19	university	university	PROPN
ajfa-4527	2	20	dr	dr	PROPN
ajfa-4527	2	21	.	.	PROPN
ajfa-4527	2	22	ashraf	ashraf	PROPN
ajfa-4527	2	23	mohammad	mohammad	PROPN
ajfa-4527	2	24	salem	salem	PROPN
ajfa-4527	2	25	alrjoub	alrjoub	PROPN
ajfa-4527	2	26	department	department	PROPN
ajfa-4527	2	27	of	of	ADP
ajfa-4527	2	28	administrative	administrative	ADJ
ajfa-4527	2	29	and	and	CCONJ
ajfa-4527	2	30	financial	financial	ADJ
ajfa-4527	2	31	science	science	NOUN
ajfa-4527	2	32	,	,	PUNCT
ajfa-4527	2	33	irbid	irbid	PROPN
ajfa-4527	2	34	university	university	PROPN
ajfa-4527	2	35	college	college	PROPN
ajfa-4527	2	36	al	al	PROPN
ajfa-4527	2	37	-	-	PUNCT
ajfa-4527	2	38	balqa	balqa	NOUN
ajfa-4527	2	39	applied	apply	VERB
ajfa-4527	2	40	university	university	NOUN
ajfa-4527	2	41	received	receive	VERB
ajfa-4527	2	42	:	:	PUNCT
ajfa-4527	2	43	nov	nov	PROPN
ajfa-4527	2	44	.	.	PROPN
ajfa-4527	2	45	8	8	NUM
ajfa-4527	2	46	,	,	PUNCT
ajfa-4527	2	47	2013	2013	NUM
ajfa-4527	2	48	accepted	accept	VERB
ajfa-4527	2	49	:	:	PUNCT
ajfa-4527	2	50	january	january	PROPN
ajfa-4527	2	51	25	25	NUM
ajfa-4527	2	52	,	,	PUNCT
ajfa-4527	2	53	2014	2014	NUM
ajfa-4527	2	54	published	publish	VERB
ajfa-4527	2	55	:	:	PUNCT
ajfa-4527	2	56	june	june	PROPN
ajfa-4527	2	57	1	1	NUM
ajfa-4527	2	58	,	,	PUNCT
ajfa-4527	2	59	2014	2014	NUM
ajfa-4527	2	60	doi:10.5296	doi:10.5296	NOUN
ajfa-4527	2	61	/	/	SYM
ajfa-4527	2	62	ajfa.v6i1.4527	ajfa.v6i1.4527	NUM
ajfa-4527	2	63	url	url	PROPN
ajfa-4527	2	64	:	:	PUNCT
ajfa-4527	2	65	http://dx.doi.org/10.5296/ajfa.v6i1.4527	http://dx.doi.org/10.5296/ajfa.v6i1.4527	PROPN
ajfa-4527	2	66	abstract	abstract	ADV
ajfa-4527	2	67	this	this	DET
ajfa-4527	2	68	study	study	NOUN
ajfa-4527	2	69	aimed	aim	VERB
ajfa-4527	2	70	at	at	ADP
ajfa-4527	2	71	investigating	investigate	VERB
ajfa-4527	2	72	the	the	DET
ajfa-4527	2	73	applicability	applicability	NOUN
ajfa-4527	2	74	of	of	ADP
ajfa-4527	2	75	applying	apply	VERB
ajfa-4527	2	76	commercial	commercial	ADJ
ajfa-4527	2	77	banks	bank	NOUN
ajfa-4527	2	78	in	in	ADP
ajfa-4527	2	79	aqaba	aqaba	PROPN
ajfa-4527	2	80	to	to	ADP
ajfa-4527	2	81	the	the	DET
ajfa-4527	2	82	modern	modern	ADJ
ajfa-4527	2	83	methods	method	NOUN
ajfa-4527	2	84	of	of	ADP
ajfa-4527	2	85	accounting	accounting	NOUN
ajfa-4527	2	86	information	information	NOUN
ajfa-4527	2	87	systems	system	NOUN
ajfa-4527	2	88	in	in	ADP
ajfa-4527	2	89	its	its	PRON
ajfa-4527	2	90	accounting	accounting	NOUN
ajfa-4527	2	91	and	and	CCONJ
ajfa-4527	2	92	usefulness	usefulness	NOUN
ajfa-4527	2	93	of	of	ADP
ajfa-4527	2	94	such	such	ADJ
ajfa-4527	2	95	data	datum	NOUN
ajfa-4527	2	96	when	when	SCONJ
ajfa-4527	2	97	making	make	VERB
ajfa-4527	2	98	decisions	decision	NOUN
ajfa-4527	2	99	related	relate	VERB
ajfa-4527	2	100	to	to	ADP
ajfa-4527	2	101	the	the	DET
ajfa-4527	2	102	interests	interest	NOUN
ajfa-4527	2	103	of	of	ADP
ajfa-4527	2	104	the	the	DET
ajfa-4527	2	105	banks	bank	NOUN
ajfa-4527	2	106	and	and	CCONJ
ajfa-4527	2	107	their	their	PRON
ajfa-4527	2	108	customers	customer	NOUN
ajfa-4527	2	109	credit	credit	NOUN
ajfa-4527	2	110	and	and	CCONJ
ajfa-4527	2	111	investment	investment	NOUN
ajfa-4527	2	112	interests	interest	NOUN
ajfa-4527	2	113	and	and	CCONJ
ajfa-4527	2	114	achieve	achieve	VERB
ajfa-4527	2	115	client	client	NOUN
ajfa-4527	2	116	satisfaction	satisfaction	NOUN
ajfa-4527	2	117	,	,	PUNCT
ajfa-4527	2	118	and	and	CCONJ
ajfa-4527	2	119	if	if	SCONJ
ajfa-4527	2	120	there	there	PRON
ajfa-4527	2	121	are	be	VERB
ajfa-4527	2	122	differences	difference	NOUN
ajfa-4527	2	123	between	between	ADP
ajfa-4527	2	124	those	those	DET
ajfa-4527	2	125	banks	bank	NOUN
ajfa-4527	2	126	in	in	ADP
ajfa-4527	2	127	the	the	DET
ajfa-4527	2	128	application	application	NOUN
ajfa-4527	2	129	of	of	ADP
ajfa-4527	2	130	those	those	DET
ajfa-4527	2	131	regulations	regulation	NOUN
ajfa-4527	2	132	and	and	CCONJ
ajfa-4527	2	133	the	the	DET
ajfa-4527	2	134	degree	degree	NOUN
ajfa-4527	2	135	of	of	ADP
ajfa-4527	2	136	utilization	utilization	NOUN
ajfa-4527	2	137	.	.	PUNCT
ajfa-4527	3	1	asian	asian	ADJ
ajfa-4527	3	2	journal	journal	PROPN
ajfa-4527	3	3	of	of	ADP
ajfa-4527	3	4	finance	finance	PROPN
ajfa-4527	3	5	&	&	CCONJ
ajfa-4527	3	6	accounting	accounting	PROPN
ajfa-4527	3	7	issn	issn	PROPN
ajfa-4527	3	8	1946	1946	NUM
ajfa-4527	3	9	-	-	PUNCT
ajfa-4527	3	10	052x	052x	PROPN
ajfa-4527	3	11	2014	2014	NUM
ajfa-4527	3	12	,	,	PUNCT
ajfa-4527	3	13	vol	vol	NOUN
ajfa-4527	3	14	.	.	PROPN
ajfa-4527	4	1	6	6	NUM
ajfa-4527	4	2	,	,	PUNCT
ajfa-4527	4	3	no	no	INTJ
ajfa-4527	4	4	.	.	NOUN
ajfa-4527	4	5	1	1	NUM
ajfa-4527	4	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4527	4	7	403	403	NUM
ajfa-4527	4	8	study	study	NOUN
ajfa-4527	4	9	sample	sample	NOUN
ajfa-4527	4	10	consisted	consist	VERB
ajfa-4527	4	11	of	of	ADP
ajfa-4527	4	12	(	(	PUNCT
ajfa-4527	4	13	10	10	NUM
ajfa-4527	4	14	)	)	PUNCT
ajfa-4527	4	15	commercial	commercial	ADJ
ajfa-4527	4	16	banks	bank	NOUN
ajfa-4527	4	17	in	in	ADP
ajfa-4527	4	18	the	the	DET
ajfa-4527	4	19	aqaba	aqaba	PROPN
ajfa-4527	4	20	special	special	ADJ
ajfa-4527	4	21	economic	economic	ADJ
ajfa-4527	4	22	zone	zone	NOUN
ajfa-4527	4	23	,	,	PUNCT
ajfa-4527	4	24	which	which	PRON
ajfa-4527	4	25	have	have	AUX
ajfa-4527	4	26	been	be	AUX
ajfa-4527	4	27	selected	select	VERB
ajfa-4527	4	28	based	base	VERB
ajfa-4527	4	29	on	on	ADP
ajfa-4527	4	30	the	the	DET
ajfa-4527	4	31	level	level	NOUN
ajfa-4527	4	32	of	of	ADP
ajfa-4527	4	33	cooperation	cooperation	NOUN
ajfa-4527	4	34	we	we	PRON
ajfa-4527	4	35	got	get	VERB
ajfa-4527	4	36	from	from	ADP
ajfa-4527	4	37	the	the	DET
ajfa-4527	4	38	17	17	NUM
ajfa-4527	4	39	banks	bank	NOUN
ajfa-4527	4	40	.	.	PUNCT
ajfa-4527	5	1	the	the	DET
ajfa-4527	5	2	study	study	NOUN
ajfa-4527	5	3	found	find	VERB
ajfa-4527	5	4	that	that	SCONJ
ajfa-4527	5	5	the	the	DET
ajfa-4527	5	6	use	use	NOUN
ajfa-4527	5	7	of	of	ADP
ajfa-4527	5	8	modern	modern	ADJ
ajfa-4527	5	9	methods	method	NOUN
ajfa-4527	5	10	of	of	ADP
ajfa-4527	5	11	accounting	accounting	NOUN
ajfa-4527	5	12	information	information	NOUN
ajfa-4527	5	13	systems	system	NOUN
ajfa-4527	5	14	in	in	ADP
ajfa-4527	5	15	banks	bank	NOUN
ajfa-4527	5	16	in	in	ADP
ajfa-4527	5	17	the	the	DET
ajfa-4527	5	18	aqaba	aqaba	PROPN
ajfa-4527	5	19	special	special	ADJ
ajfa-4527	5	20	economic	economic	ADJ
ajfa-4527	5	21	zone	zone	NOUN
ajfa-4527	5	22	have	have	VERB
ajfa-4527	5	23	an	an	DET
ajfa-4527	5	24	impact	impact	NOUN
ajfa-4527	5	25	on	on	ADP
ajfa-4527	5	26	administrative	administrative	ADJ
ajfa-4527	5	27	decisions	decision	NOUN
ajfa-4527	5	28	of	of	ADP
ajfa-4527	5	29	the	the	DET
ajfa-4527	5	30	managers	manager	NOUN
ajfa-4527	5	31	.	.	PUNCT
ajfa-4527	6	1	the	the	DET
ajfa-4527	6	2	prepared	prepared	ADJ
ajfa-4527	6	3	budget	budget	NOUN
ajfa-4527	6	4	based	base	VERB
ajfa-4527	6	5	on	on	ADP
ajfa-4527	6	6	modern	modern	ADJ
ajfa-4527	6	7	accounting	accounting	NOUN
ajfa-4527	6	8	systems	system	NOUN
ajfa-4527	6	9	do	do	AUX
ajfa-4527	6	10	not	not	PART
ajfa-4527	6	11	provide	provide	VERB
ajfa-4527	6	12	expected	expect	VERB
ajfa-4527	6	13	and	and	CCONJ
ajfa-4527	6	14	accurate	accurate	ADJ
ajfa-4527	6	15	information	information	NOUN
ajfa-4527	6	16	to	to	PART
ajfa-4527	6	17	help	help	VERB
ajfa-4527	6	18	the	the	DET
ajfa-4527	6	19	credit	credit	NOUN
ajfa-4527	6	20	protection	protection	NOUN
ajfa-4527	6	21	of	of	ADP
ajfa-4527	6	22	the	the	DET
ajfa-4527	6	23	bank	bank	NOUN
ajfa-4527	6	24	keywords	keyword	NOUN
ajfa-4527	6	25	:	:	PUNCT
ajfa-4527	6	26	commercial	commercial	ADJ
ajfa-4527	6	27	banks	bank	NOUN
ajfa-4527	6	28	,	,	PUNCT
ajfa-4527	6	29	accounting	account	VERB
ajfa-4527	6	30	information	information	NOUN
ajfa-4527	6	31	systems	system	NOUN
ajfa-4527	6	32	,	,	PUNCT
ajfa-4527	6	33	reflection	reflection	NOUN
ajfa-4527	6	34	,	,	PUNCT
ajfa-4527	6	35	investment	investment	NOUN
ajfa-4527	6	36	,	,	PUNCT
ajfa-4527	6	37	credit	credit	NOUN
ajfa-4527	6	38	decisions	decision	NOUN
ajfa-4527	6	39	,	,	PUNCT
ajfa-4527	6	40	aqaba	aqaba	PROPN
ajfa-4527	6	41	special	special	ADJ
ajfa-4527	6	42	economic	economic	ADJ
ajfa-4527	6	43	zone	zone	NOUN
ajfa-4527	6	44	asian	asian	PROPN
ajfa-4527	6	45	journal	journal	PROPN
ajfa-4527	6	46	of	of	ADP
ajfa-4527	6	47	finance	finance	PROPN
ajfa-4527	6	48	&	&	CCONJ
ajfa-4527	6	49	accounting	accounting	PROPN
ajfa-4527	6	50	issn	issn	PROPN
ajfa-4527	6	51	1946	1946	NUM
ajfa-4527	6	52	-	-	PUNCT
ajfa-4527	6	53	052x	052x	PROPN
ajfa-4527	6	54	2014	2014	NUM
ajfa-4527	6	55	,	,	PUNCT
ajfa-4527	6	56	vol	vol	NOUN
ajfa-4527	6	57	.	.	PROPN
ajfa-4527	6	58	6	6	NUM
ajfa-4527	6	59	,	,	PUNCT
ajfa-4527	6	60	no	no	INTJ
ajfa-4527	6	61	.	.	NOUN
ajfa-4527	6	62	1	1	NUM
ajfa-4527	6	63	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4527	6	64	404	404	NUM
ajfa-4527	6	65	1	1	NUM
ajfa-4527	6	66	.	.	PUNCT
ajfa-4527	7	1	introduction	introduction	NOUN
ajfa-4527	7	2	banks	bank	NOUN
ajfa-4527	7	3	have	have	AUX
ajfa-4527	7	4	expanded	expand	VERB
ajfa-4527	7	5	in	in	ADP
ajfa-4527	7	6	its	its	PRON
ajfa-4527	7	7	work	work	NOUN
ajfa-4527	7	8	and	and	CCONJ
ajfa-4527	7	9	functions	function	NOUN
ajfa-4527	7	10	to	to	ADP
ajfa-4527	7	11	a	a	DET
ajfa-4527	7	12	new	new	ADJ
ajfa-4527	7	13	aspects	aspect	NOUN
ajfa-4527	7	14	due	due	ADP
ajfa-4527	7	15	to	to	ADP
ajfa-4527	7	16	the	the	DET
ajfa-4527	7	17	complexity	complexity	NOUN
ajfa-4527	7	18	of	of	ADP
ajfa-4527	7	19	bank	bank	NOUN
ajfa-4527	7	20	business	business	NOUN
ajfa-4527	7	21	in	in	ADP
ajfa-4527	7	22	the	the	DET
ajfa-4527	7	23	world	world	NOUN
ajfa-4527	7	24	,	,	PUNCT
ajfa-4527	7	25	and	and	CCONJ
ajfa-4527	7	26	the	the	DET
ajfa-4527	7	27	change	change	NOUN
ajfa-4527	7	28	of	of	ADP
ajfa-4527	7	29	the	the	DET
ajfa-4527	7	30	banks	bank	NOUN
ajfa-4527	7	31	strategies	strategy	NOUN
ajfa-4527	7	32	in	in	ADP
ajfa-4527	7	33	gaining	gain	VERB
ajfa-4527	7	34	customers	customer	NOUN
ajfa-4527	7	35	and	and	CCONJ
ajfa-4527	7	36	keeping	keep	VERB
ajfa-4527	7	37	them	they	PRON
ajfa-4527	7	38	,	,	PUNCT
ajfa-4527	7	39	it	it	PRON
ajfa-4527	7	40	became	become	VERB
ajfa-4527	7	41	important	important	ADJ
ajfa-4527	7	42	to	to	ADP
ajfa-4527	7	43	it	it	PRON
ajfa-4527	7	44	to	to	PART
ajfa-4527	7	45	have	have	VERB
ajfa-4527	7	46	enough	enough	ADJ
ajfa-4527	7	47	credit	credit	NOUN
ajfa-4527	7	48	protection	protection	NOUN
ajfa-4527	7	49	to	to	PART
ajfa-4527	7	50	keep	keep	VERB
ajfa-4527	7	51	the	the	DET
ajfa-4527	7	52	money	money	NOUN
ajfa-4527	7	53	of	of	ADP
ajfa-4527	7	54	their	their	PRON
ajfa-4527	7	55	clients	client	NOUN
ajfa-4527	7	56	and	and	CCONJ
ajfa-4527	7	57	increase	increase	VERB
ajfa-4527	7	58	expected	expect	VERB
ajfa-4527	7	59	return	return	NOUN
ajfa-4527	7	60	from	from	ADP
ajfa-4527	7	61	them	they	PRON
ajfa-4527	7	62	to	to	ADP
ajfa-4527	7	63	the	the	DET
ajfa-4527	7	64	customers	customer	NOUN
ajfa-4527	7	65	,	,	PUNCT
ajfa-4527	7	66	and	and	CCONJ
ajfa-4527	7	67	to	to	PART
ajfa-4527	7	68	increase	increase	VERB
ajfa-4527	7	69	the	the	DET
ajfa-4527	7	70	proportion	proportion	NOUN
ajfa-4527	7	71	of	of	ADP
ajfa-4527	7	72	revenues	revenue	NOUN
ajfa-4527	7	73	charged	charge	VERB
ajfa-4527	7	74	by	by	ADP
ajfa-4527	7	75	banks	bank	NOUN
ajfa-4527	7	76	.	.	PUNCT
ajfa-4527	8	1	banks	bank	NOUN
ajfa-4527	8	2	also	also	ADV
ajfa-4527	8	3	play	play	VERB
ajfa-4527	8	4	a	a	DET
ajfa-4527	8	5	vital	vital	ADJ
ajfa-4527	8	6	role	role	NOUN
ajfa-4527	8	7	in	in	ADP
ajfa-4527	8	8	the	the	DET
ajfa-4527	8	9	national	national	ADJ
ajfa-4527	8	10	economy	economy	NOUN
ajfa-4527	8	11	through	through	ADP
ajfa-4527	8	12	the	the	DET
ajfa-4527	8	13	dual	dual	ADJ
ajfa-4527	8	14	role	role	NOUN
ajfa-4527	8	15	played	play	VERB
ajfa-4527	8	16	by	by	ADP
ajfa-4527	8	17	the	the	DET
ajfa-4527	8	18	compilation	compilation	NOUN
ajfa-4527	8	19	of	of	ADP
ajfa-4527	8	20	national	national	ADJ
ajfa-4527	8	21	savings	saving	NOUN
ajfa-4527	8	22	and	and	CCONJ
ajfa-4527	8	23	accepting	accept	VERB
ajfa-4527	8	24	it	it	PRON
ajfa-4527	8	25	in	in	ADP
ajfa-4527	8	26	the	the	DET
ajfa-4527	8	27	form	form	NOUN
ajfa-4527	8	28	of	of	ADP
ajfa-4527	8	29	deposits	deposit	NOUN
ajfa-4527	8	30	for	for	ADP
ajfa-4527	8	31	generations	generation	NOUN
ajfa-4527	8	32	on	on	ADP
ajfa-4527	8	33	the	the	DET
ajfa-4527	8	34	one	one	NUM
ajfa-4527	8	35	hand	hand	NOUN
ajfa-4527	8	36	,	,	PUNCT
ajfa-4527	8	37	and	and	CCONJ
ajfa-4527	8	38	meanwhile	meanwhile	ADV
ajfa-4527	8	39	employ	employ	VERB
ajfa-4527	8	40	the	the	DET
ajfa-4527	8	41	a	a	DET
ajfa-4527	8	42	large	large	ADJ
ajfa-4527	8	43	part	part	NOUN
ajfa-4527	8	44	of	of	ADP
ajfa-4527	8	45	these	these	DET
ajfa-4527	8	46	deposits	deposit	NOUN
ajfa-4527	8	47	and	and	CCONJ
ajfa-4527	8	48	savings	saving	NOUN
ajfa-4527	8	49	in	in	ADP
ajfa-4527	8	50	the	the	DET
ajfa-4527	8	51	form	form	NOUN
ajfa-4527	8	52	of	of	ADP
ajfa-4527	8	53	credit	credit	NOUN
ajfa-4527	8	54	facilities	facility	NOUN
ajfa-4527	8	55	and	and	CCONJ
ajfa-4527	8	56	loans	loan	NOUN
ajfa-4527	8	57	to	to	PART
ajfa-4527	8	58	benefit	benefit	VERB
ajfa-4527	8	59	all	all	DET
ajfa-4527	8	60	sectors	sector	NOUN
ajfa-4527	8	61	of	of	ADP
ajfa-4527	8	62	the	the	DET
ajfa-4527	8	63	national	national	ADJ
ajfa-4527	8	64	economy	economy	NOUN
ajfa-4527	8	65	to	to	PART
ajfa-4527	8	66	fund	fund	VERB
ajfa-4527	8	67	its	its	PRON
ajfa-4527	8	68	operations	operation	NOUN
ajfa-4527	8	69	.	.	PUNCT
ajfa-4527	9	1	add	add	VERB
ajfa-4527	9	2	to	to	ADP
ajfa-4527	9	3	that	that	SCONJ
ajfa-4527	9	4	the	the	DET
ajfa-4527	9	5	many	many	ADJ
ajfa-4527	9	6	customers	customer	NOUN
ajfa-4527	9	7	of	of	ADP
ajfa-4527	9	8	those	those	DET
ajfa-4527	9	9	banks	bank	NOUN
ajfa-4527	9	10	have	have	AUX
ajfa-4527	9	11	resorted	resort	VERB
ajfa-4527	9	12	to	to	ADP
ajfa-4527	9	13	it	it	PRON
ajfa-4527	9	14	for	for	ADP
ajfa-4527	9	15	advice	advice	NOUN
ajfa-4527	9	16	and	and	CCONJ
ajfa-4527	9	17	consulting	consult	VERB
ajfa-4527	9	18	on	on	ADP
ajfa-4527	9	19	the	the	DET
ajfa-4527	9	20	assumption	assumption	NOUN
ajfa-4527	9	21	that	that	SCONJ
ajfa-4527	9	22	these	these	DET
ajfa-4527	9	23	banks	bank	NOUN
ajfa-4527	9	24	perform	perform	VERB
ajfa-4527	9	25	it	it	PRON
ajfa-4527	9	26	work	work	VERB
ajfa-4527	9	27	on	on	ADP
ajfa-4527	9	28	a	a	DET
ajfa-4527	9	29	scientific	scientific	ADJ
ajfa-4527	9	30	basis	basis	NOUN
ajfa-4527	9	31	,	,	PUNCT
ajfa-4527	9	32	studies	study	NOUN
ajfa-4527	9	33	and	and	CCONJ
ajfa-4527	9	34	deeper	deep	ADJ
ajfa-4527	9	35	and	and	CCONJ
ajfa-4527	9	36	wider	wide	ADJ
ajfa-4527	9	37	experience	experience	NOUN
ajfa-4527	9	38	than	than	SCONJ
ajfa-4527	9	39	they	they	PRON
ajfa-4527	9	40	have	have	VERB
ajfa-4527	9	41	.	.	PUNCT
ajfa-4527	10	1	and	and	CCONJ
ajfa-4527	10	2	because	because	SCONJ
ajfa-4527	10	3	those	those	DET
ajfa-4527	10	4	banks	bank	NOUN
ajfa-4527	10	5	are	be	AUX
ajfa-4527	10	6	designed	design	VERB
ajfa-4527	10	7	to	to	PART
ajfa-4527	10	8	maintain	maintain	VERB
ajfa-4527	10	9	and	and	CCONJ
ajfa-4527	10	10	service	service	VERB
ajfa-4527	10	11	their	their	PRON
ajfa-4527	10	12	customers	customer	NOUN
ajfa-4527	10	13	so	so	SCONJ
ajfa-4527	10	14	they	they	PRON
ajfa-4527	10	15	are	be	AUX
ajfa-4527	10	16	required	require	VERB
ajfa-4527	10	17	to	to	PART
ajfa-4527	10	18	provide	provide	VERB
ajfa-4527	10	19	all	all	DET
ajfa-4527	10	20	the	the	DET
ajfa-4527	10	21	data	datum	NOUN
ajfa-4527	10	22	and	and	CCONJ
ajfa-4527	10	23	information	information	NOUN
ajfa-4527	10	24	they	they	PRON
ajfa-4527	10	25	require	require	VERB
ajfa-4527	10	26	.	.	PUNCT
ajfa-4527	11	1	there	there	ADV
ajfa-4527	11	2	for	for	ADP
ajfa-4527	11	3	taking	take	VERB
ajfa-4527	11	4	any	any	DET
ajfa-4527	11	5	credit	credit	NOUN
ajfa-4527	11	6	or	or	CCONJ
ajfa-4527	11	7	investment	investment	NOUN
ajfa-4527	11	8	decision	decision	NOUN
ajfa-4527	11	9	are	be	AUX
ajfa-4527	11	10	a	a	DET
ajfa-4527	11	11	picture	picture	NOUN
ajfa-4527	11	12	of	of	ADP
ajfa-4527	11	13	the	the	DET
ajfa-4527	11	14	administrative	administrative	ADJ
ajfa-4527	11	15	and	and	CCONJ
ajfa-4527	11	16	accounting	accounting	NOUN
ajfa-4527	11	17	system	system	NOUN
ajfa-4527	11	18	of	of	ADP
ajfa-4527	11	19	the	the	DET
ajfa-4527	11	20	bank	bank	NOUN
ajfa-4527	11	21	strength	strength	NOUN
ajfa-4527	11	22	and	and	CCONJ
ajfa-4527	11	23	durability	durability	NOUN
ajfa-4527	11	24	and	and	CCONJ
ajfa-4527	11	25	the	the	DET
ajfa-4527	11	26	accuracy	accuracy	NOUN
ajfa-4527	11	27	of	of	ADP
ajfa-4527	11	28	their	their	PRON
ajfa-4527	11	29	expectations	expectation	NOUN
ajfa-4527	11	30	and	and	CCONJ
ajfa-4527	11	31	data	datum	NOUN
ajfa-4527	11	32	and	and	CCONJ
ajfa-4527	11	33	the	the	DET
ajfa-4527	11	34	sensitiveness	sensitiveness	NOUN
ajfa-4527	11	35	of	of	ADP
ajfa-4527	11	36	its	its	PRON
ajfa-4527	11	37	forecasts	forecast	NOUN
ajfa-4527	11	38	.	.	PUNCT
ajfa-4527	12	1	the	the	DET
ajfa-4527	12	2	accounting	accounting	NOUN
ajfa-4527	12	3	system	system	NOUN
ajfa-4527	12	4	applications	application	NOUN
ajfa-4527	12	5	have	have	AUX
ajfa-4527	12	6	developed	develop	VERB
ajfa-4527	12	7	because	because	SCONJ
ajfa-4527	12	8	of	of	ADP
ajfa-4527	12	9	the	the	PRON
ajfa-4527	12	10	of	of	ADP
ajfa-4527	12	11	technology	technology	NOUN
ajfa-4527	12	12	developed	develop	VERB
ajfa-4527	12	13	in	in	ADP
ajfa-4527	12	14	the	the	DET
ajfa-4527	12	15	world	world	NOUN
ajfa-4527	12	16	,	,	PUNCT
ajfa-4527	12	17	and	and	CCONJ
ajfa-4527	12	18	jordan	jordan	PROPN
ajfa-4527	12	19	is	be	AUX
ajfa-4527	12	20	the	the	DET
ajfa-4527	12	21	fastest	fast	ADJ
ajfa-4527	12	22	in	in	ADP
ajfa-4527	12	23	using	use	VERB
ajfa-4527	12	24	it	it	PRON
ajfa-4527	12	25	.	.	PUNCT
ajfa-4527	13	1	the	the	DET
ajfa-4527	13	2	use	use	NOUN
ajfa-4527	13	3	of	of	ADP
ajfa-4527	13	4	these	these	DET
ajfa-4527	13	5	banks	bank	NOUN
ajfa-4527	13	6	for	for	ADP
ajfa-4527	13	7	this	this	DET
ajfa-4527	13	8	new	new	ADJ
ajfa-4527	13	9	technology	technology	NOUN
ajfa-4527	13	10	will	will	AUX
ajfa-4527	13	11	help	help	VERB
ajfa-4527	13	12	them	they	PRON
ajfa-4527	13	13	in	in	ADP
ajfa-4527	13	14	providing	provide	VERB
ajfa-4527	13	15	data	datum	NOUN
ajfa-4527	13	16	and	and	CCONJ
ajfa-4527	13	17	information	information	NOUN
ajfa-4527	13	18	that	that	PRON
ajfa-4527	13	19	suits	suit	VERB
ajfa-4527	13	20	the	the	DET
ajfa-4527	13	21	speed	speed	NOUN
ajfa-4527	13	22	of	of	ADP
ajfa-4527	13	23	changes	change	NOUN
ajfa-4527	13	24	in	in	ADP
ajfa-4527	13	25	the	the	DET
ajfa-4527	13	26	world	world	NOUN
ajfa-4527	13	27	economic	economic	ADJ
ajfa-4527	13	28	and	and	CCONJ
ajfa-4527	13	29	financial	financial	ADJ
ajfa-4527	13	30	markets	market	NOUN
ajfa-4527	13	31	,	,	PUNCT
ajfa-4527	13	32	and	and	CCONJ
ajfa-4527	13	33	will	will	AUX
ajfa-4527	13	34	save	save	VERB
ajfa-4527	13	35	time	time	NOUN
ajfa-4527	13	36	and	and	CCONJ
ajfa-4527	13	37	effort	effort	NOUN
ajfa-4527	13	38	for	for	ADP
ajfa-4527	13	39	financial	financial	ADJ
ajfa-4527	13	40	analyst	analyst	NOUN
ajfa-4527	13	41	as	as	SCONJ
ajfa-4527	13	42	the	the	DET
ajfa-4527	13	43	modern	modern	ADJ
ajfa-4527	13	44	accounting	accounting	NOUN
ajfa-4527	13	45	software	software	NOUN
ajfa-4527	13	46	provide	provide	VERB
ajfa-4527	13	47	information	information	NOUN
ajfa-4527	13	48	and	and	CCONJ
ajfa-4527	13	49	rates	rate	NOUN
ajfa-4527	13	50	that	that	PRON
ajfa-4527	13	51	may	may	AUX
ajfa-4527	13	52	help	help	VERB
ajfa-4527	13	53	him	he	PRON
ajfa-4527	13	54	in	in	ADP
ajfa-4527	13	55	these	these	DET
ajfa-4527	13	56	banks	bank	NOUN
ajfa-4527	13	57	to	to	PART
ajfa-4527	13	58	keep	keep	VERB
ajfa-4527	13	59	up	up	ADP
ajfa-4527	13	60	with	with	ADP
ajfa-4527	13	61	events	event	NOUN
ajfa-4527	13	62	and	and	CCONJ
ajfa-4527	13	63	changes	change	NOUN
ajfa-4527	13	64	and	and	CCONJ
ajfa-4527	13	65	taking	take	VERB
ajfa-4527	13	66	the	the	DET
ajfa-4527	13	67	appropriate	appropriate	ADJ
ajfa-4527	13	68	decisions	decision	NOUN
ajfa-4527	13	69	at	at	ADP
ajfa-4527	13	70	the	the	DET
ajfa-4527	13	71	appropriate	appropriate	ADJ
ajfa-4527	13	72	time	time	NOUN
ajfa-4527	13	73	.	.	PUNCT
ajfa-4527	14	1	2	2	X
ajfa-4527	14	2	.	.	X
ajfa-4527	14	3	the	the	DET
ajfa-4527	14	4	importance	importance	NOUN
ajfa-4527	14	5	of	of	ADP
ajfa-4527	14	6	the	the	DET
ajfa-4527	14	7	study	study	NOUN
ajfa-4527	14	8	the	the	DET
ajfa-4527	14	9	importance	importance	NOUN
ajfa-4527	14	10	of	of	ADP
ajfa-4527	14	11	the	the	DET
ajfa-4527	14	12	study	study	NOUN
ajfa-4527	14	13	came	come	VERB
ajfa-4527	14	14	by	by	ADP
ajfa-4527	14	15	linking	link	VERB
ajfa-4527	14	16	modern	modern	ADJ
ajfa-4527	14	17	methods	method	NOUN
ajfa-4527	14	18	in	in	ADP
ajfa-4527	14	19	the	the	DET
ajfa-4527	14	20	modern	modern	ADJ
ajfa-4527	14	21	accounting	accounting	NOUN
ajfa-4527	14	22	information	information	NOUN
ajfa-4527	14	23	systems	system	NOUN
ajfa-4527	14	24	with	with	ADP
ajfa-4527	14	25	the	the	DET
ajfa-4527	14	26	environment	environment	NOUN
ajfa-4527	14	27	of	of	ADP
ajfa-4527	14	28	the	the	DET
ajfa-4527	14	29	commercial	commercial	ADJ
ajfa-4527	14	30	banks	bank	NOUN
ajfa-4527	14	31	in	in	ADP
ajfa-4527	14	32	aqaba	aqaba	PROPN
ajfa-4527	14	33	region	region	NOUN
ajfa-4527	14	34	taking	take	VERB
ajfa-4527	14	35	into	into	ADP
ajfa-4527	14	36	account	account	NOUN
ajfa-4527	14	37	that	that	SCONJ
ajfa-4527	14	38	banking	banking	NOUN
ajfa-4527	14	39	sector	sector	NOUN
ajfa-4527	14	40	is	be	AUX
ajfa-4527	14	41	an	an	DET
ajfa-4527	14	42	active	active	ADJ
ajfa-4527	14	43	sectors	sector	NOUN
ajfa-4527	14	44	in	in	ADP
ajfa-4527	14	45	jordan	jordan	PROPN
ajfa-4527	14	46	's	's	PART
ajfa-4527	14	47	economy	economy	NOUN
ajfa-4527	14	48	.	.	PUNCT
ajfa-4527	15	1	as	as	SCONJ
ajfa-4527	15	2	the	the	DET
ajfa-4527	15	3	infrastructure	infrastructure	NOUN
ajfa-4527	15	4	of	of	ADP
ajfa-4527	15	5	the	the	DET
ajfa-4527	15	6	information	information	NOUN
ajfa-4527	15	7	technology	technology	NOUN
ajfa-4527	15	8	is	be	AUX
ajfa-4527	15	9	one	one	NUM
ajfa-4527	15	10	of	of	ADP
ajfa-4527	15	11	the	the	DET
ajfa-4527	15	12	most	most	ADV
ajfa-4527	15	13	important	important	ADJ
ajfa-4527	15	14	components	component	NOUN
ajfa-4527	15	15	of	of	ADP
ajfa-4527	15	16	accounting	accounting	NOUN
ajfa-4527	15	17	information	information	NOUN
ajfa-4527	15	18	systems	system	NOUN
ajfa-4527	15	19	,	,	PUNCT
ajfa-4527	15	20	so	so	ADV
ajfa-4527	15	21	knowing	know	VERB
ajfa-4527	15	22	the	the	DET
ajfa-4527	15	23	impact	impact	NOUN
ajfa-4527	15	24	of	of	ADP
ajfa-4527	15	25	methods	method	NOUN
ajfa-4527	15	26	on	on	ADP
ajfa-4527	15	27	technological	technological	ADJ
ajfa-4527	15	28	considerations	consideration	NOUN
ajfa-4527	15	29	must	must	AUX
ajfa-4527	15	30	get	get	VERB
ajfa-4527	15	31	some	some	DET
ajfa-4527	15	32	sort	sort	NOUN
ajfa-4527	15	33	of	of	ADP
ajfa-4527	15	34	attention	attention	NOUN
ajfa-4527	15	35	,	,	PUNCT
ajfa-4527	15	36	especially	especially	ADV
ajfa-4527	15	37	with	with	ADP
ajfa-4527	15	38	regard	regard	NOUN
ajfa-4527	15	39	to	to	ADP
ajfa-4527	15	40	the	the	DET
ajfa-4527	15	41	impact	impact	NOUN
ajfa-4527	15	42	of	of	ADP
ajfa-4527	15	43	those	those	DET
ajfa-4527	15	44	methods	method	NOUN
ajfa-4527	15	45	on	on	ADP
ajfa-4527	15	46	accounting	account	VERB
ajfa-4527	15	47	information	information	NOUN
ajfa-4527	15	48	systems	system	NOUN
ajfa-4527	15	49	and	and	CCONJ
ajfa-4527	15	50	thus	thus	ADV
ajfa-4527	15	51	the	the	DET
ajfa-4527	15	52	commercial	commercial	ADJ
ajfa-4527	15	53	banks	bank	NOUN
ajfa-4527	15	54	in	in	ADP
ajfa-4527	15	55	aqaba	aqaba	PROPN
ajfa-4527	15	56	city	city	PROPN
ajfa-4527	15	57	,	,	PUNCT
ajfa-4527	15	58	having	have	VERB
ajfa-4527	15	59	this	this	PRON
ajfa-4527	15	60	in	in	ADP
ajfa-4527	15	61	mind	mind	NOUN
ajfa-4527	15	62	the	the	DET
ajfa-4527	15	63	study	study	NOUN
ajfa-4527	15	64	aims	aim	VERB
ajfa-4527	15	65	to	to	PART
ajfa-4527	15	66	:	:	PUNCT
ajfa-4527	15	67	stating	state	VERB
ajfa-4527	15	68	the	the	DET
ajfa-4527	15	69	most	most	ADV
ajfa-4527	15	70	important	important	ADJ
ajfa-4527	15	71	methods	method	NOUN
ajfa-4527	15	72	used	use	VERB
ajfa-4527	15	73	in	in	ADP
ajfa-4527	15	74	the	the	DET
ajfa-4527	15	75	use	use	NOUN
ajfa-4527	15	76	of	of	ADP
ajfa-4527	15	77	accounting	accounting	NOUN
ajfa-4527	15	78	information	information	NOUN
ajfa-4527	15	79	systems	system	NOUN
ajfa-4527	15	80	stating	state	VERB
ajfa-4527	15	81	the	the	DET
ajfa-4527	15	82	most	most	ADV
ajfa-4527	15	83	important	important	ADJ
ajfa-4527	15	84	international	international	ADJ
ajfa-4527	15	85	standards	standard	NOUN
ajfa-4527	15	86	issued	issue	VERB
ajfa-4527	15	87	by	by	ADP
ajfa-4527	15	88	the	the	DET
ajfa-4527	15	89	international	international	ADJ
ajfa-4527	15	90	accounting	accounting	NOUN
ajfa-4527	15	91	conferences	conference	NOUN
ajfa-4527	15	92	with	with	ADP
ajfa-4527	15	93	regard	regard	NOUN
ajfa-4527	15	94	to	to	ADP
ajfa-4527	15	95	accounting	accounting	NOUN
ajfa-4527	15	96	information	information	NOUN
ajfa-4527	15	97	systems	system	NOUN
ajfa-4527	15	98	asian	asian	PROPN
ajfa-4527	15	99	journal	journal	PROPN
ajfa-4527	15	100	of	of	ADP
ajfa-4527	15	101	finance	finance	PROPN
ajfa-4527	15	102	&	&	CCONJ
ajfa-4527	15	103	accounting	accounting	PROPN
ajfa-4527	15	104	issn	issn	PROPN
ajfa-4527	15	105	1946	1946	NUM
ajfa-4527	15	106	-	-	PUNCT
ajfa-4527	15	107	052x	052x	PROPN
ajfa-4527	15	108	2014	2014	NUM
ajfa-4527	15	109	,	,	PUNCT
ajfa-4527	15	110	vol	vol	NOUN
ajfa-4527	15	111	.	.	PROPN
ajfa-4527	16	1	6	6	NUM
ajfa-4527	16	2	,	,	PUNCT
ajfa-4527	16	3	no	no	INTJ
ajfa-4527	16	4	.	.	NOUN
ajfa-4527	16	5	1	1	NUM
ajfa-4527	16	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4527	16	7	405	405	NUM
ajfa-4527	16	8	studying	study	VERB
ajfa-4527	16	9	the	the	DET
ajfa-4527	16	10	reality	reality	NOUN
ajfa-4527	16	11	of	of	ADP
ajfa-4527	16	12	accounting	accounting	NOUN
ajfa-4527	16	13	information	information	NOUN
ajfa-4527	16	14	systems	system	NOUN
ajfa-4527	16	15	used	use	VERB
ajfa-4527	16	16	in	in	ADP
ajfa-4527	16	17	terms	term	NOUN
ajfa-4527	16	18	of	of	ADP
ajfa-4527	16	19	the	the	DET
ajfa-4527	16	20	extent	extent	NOUN
ajfa-4527	16	21	of	of	ADP
ajfa-4527	16	22	the	the	DET
ajfa-4527	16	23	application	application	NOUN
ajfa-4527	16	24	of	of	ADP
ajfa-4527	16	25	the	the	DET
ajfa-4527	16	26	methods	method	NOUN
ajfa-4527	16	27	to	to	PART
ajfa-4527	16	28	modernize	modernize	VERB
ajfa-4527	16	29	and	and	CCONJ
ajfa-4527	16	30	develop	develop	VERB
ajfa-4527	16	31	of	of	ADP
ajfa-4527	16	32	such	such	ADJ
ajfa-4527	16	33	systems	system	NOUN
ajfa-4527	16	34	and	and	CCONJ
ajfa-4527	16	35	the	the	DET
ajfa-4527	16	36	degree	degree	NOUN
ajfa-4527	16	37	of	of	ADP
ajfa-4527	16	38	their	their	PRON
ajfa-4527	16	39	influence	influence	NOUN
ajfa-4527	16	40	on	on	ADP
ajfa-4527	16	41	the	the	DET
ajfa-4527	16	42	decision	decision	NOUN
ajfa-4527	16	43	-	-	PUNCT
ajfa-4527	16	44	making	make	VERB
ajfa-4527	16	45	process	process	NOUN
ajfa-4527	16	46	in	in	ADP
ajfa-4527	16	47	the	the	DET
ajfa-4527	16	48	commercial	commercial	ADJ
ajfa-4527	16	49	banks	bank	NOUN
ajfa-4527	16	50	in	in	ADP
ajfa-4527	16	51	the	the	DET
ajfa-4527	16	52	aqaba	aqaba	PROPN
ajfa-4527	16	53	region	region	NOUN
ajfa-4527	16	54	show	show	VERB
ajfa-4527	16	55	the	the	DET
ajfa-4527	16	56	impact	impact	NOUN
ajfa-4527	16	57	of	of	ADP
ajfa-4527	16	58	the	the	DET
ajfa-4527	16	59	methods	method	NOUN
ajfa-4527	16	60	used	use	VERB
ajfa-4527	16	61	in	in	ADP
ajfa-4527	16	62	the	the	DET
ajfa-4527	16	63	area	area	NOUN
ajfa-4527	16	64	of	of	ADP
ajfa-4527	16	65	accounting	accounting	NOUN
ajfa-4527	16	66	information	information	NOUN
ajfa-4527	16	67	systems	system	NOUN
ajfa-4527	16	68	and	and	CCONJ
ajfa-4527	16	69	its	its	PRON
ajfa-4527	16	70	impact	impact	NOUN
ajfa-4527	16	71	on	on	ADP
ajfa-4527	16	72	credit	credit	NOUN
ajfa-4527	16	73	and	and	CCONJ
ajfa-4527	16	74	investment	investment	NOUN
ajfa-4527	16	75	decision	decision	NOUN
ajfa-4527	16	76	-	-	PUNCT
ajfa-4527	16	77	making	making	NOUN
ajfa-4527	16	78	in	in	ADP
ajfa-4527	16	79	business	business	NOUN
ajfa-4527	16	80	banks	bank	NOUN
ajfa-4527	16	81	in	in	ADP
ajfa-4527	16	82	the	the	DET
ajfa-4527	16	83	aqaba	aqaba	PROPN
ajfa-4527	16	84	region	region	NOUN
ajfa-4527	16	85	.	.	PUNCT
ajfa-4527	17	1	and	and	CCONJ
ajfa-4527	17	2	with	with	ADP
ajfa-4527	17	3	developments	development	NOUN
ajfa-4527	17	4	in	in	ADP
ajfa-4527	17	5	accounting	accounting	NOUN
ajfa-4527	17	6	information	information	NOUN
ajfa-4527	17	7	systems	system	NOUN
ajfa-4527	17	8	in	in	ADP
ajfa-4527	17	9	recent	recent	ADJ
ajfa-4527	17	10	years	year	NOUN
ajfa-4527	17	11	,	,	PUNCT
ajfa-4527	17	12	in	in	ADP
ajfa-4527	17	13	the	the	DET
ajfa-4527	17	14	area	area	NOUN
ajfa-4527	17	15	of	of	ADP
ajfa-4527	17	16	planning	planning	NOUN
ajfa-4527	17	17	,	,	PUNCT
ajfa-4527	17	18	control	control	NOUN
ajfa-4527	17	19	systems	system	NOUN
ajfa-4527	17	20	,	,	PUNCT
ajfa-4527	17	21	management	management	NOUN
ajfa-4527	17	22	systems	system	NOUN
ajfa-4527	17	23	and	and	CCONJ
ajfa-4527	17	24	quality	quality	NOUN
ajfa-4527	17	25	properties	property	NOUN
ajfa-4527	17	26	of	of	ADP
ajfa-4527	17	27	its	its	PRON
ajfa-4527	17	28	output	output	NOUN
ajfa-4527	17	29	is	be	AUX
ajfa-4527	17	30	expected	expect	VERB
ajfa-4527	17	31	to	to	PART
ajfa-4527	17	32	claim	claim	VERB
ajfa-4527	17	33	those	those	DET
ajfa-4527	17	34	methods	method	NOUN
ajfa-4527	17	35	to	to	ADP
ajfa-4527	17	36	more	more	ADJ
ajfa-4527	17	37	efficiency	efficiency	NOUN
ajfa-4527	17	38	and	and	CCONJ
ajfa-4527	17	39	effectiveness	effectiveness	NOUN
ajfa-4527	17	40	in	in	ADP
ajfa-4527	17	41	decision	decision	NOUN
ajfa-4527	17	42	-	-	PUNCT
ajfa-4527	17	43	making	making	NOUN
ajfa-4527	17	44	.	.	PUNCT
ajfa-4527	18	1	the	the	DET
ajfa-4527	18	2	key	key	ADJ
ajfa-4527	18	3	role	role	NOUN
ajfa-4527	18	4	played	play	VERB
ajfa-4527	18	5	by	by	ADP
ajfa-4527	18	6	the	the	DET
ajfa-4527	18	7	output	output	NOUN
ajfa-4527	18	8	of	of	ADP
ajfa-4527	18	9	accounting	accounting	NOUN
ajfa-4527	18	10	information	information	NOUN
ajfa-4527	18	11	systems	system	NOUN
ajfa-4527	18	12	in	in	ADP
ajfa-4527	18	13	decision	decision	NOUN
ajfa-4527	18	14	-	-	PUNCT
ajfa-4527	18	15	making	making	NOUN
ajfa-4527	18	16	requires	require	VERB
ajfa-4527	18	17	an	an	DET
ajfa-4527	18	18	in	in	ADP
ajfa-4527	18	19	-	-	PUNCT
ajfa-4527	18	20	depth	depth	NOUN
ajfa-4527	18	21	study	study	NOUN
ajfa-4527	18	22	on	on	ADP
ajfa-4527	18	23	the	the	DET
ajfa-4527	18	24	impact	impact	NOUN
ajfa-4527	18	25	of	of	ADP
ajfa-4527	18	26	methods	method	NOUN
ajfa-4527	18	27	and	and	CCONJ
ajfa-4527	18	28	techniques	technique	NOUN
ajfa-4527	18	29	used	use	VERB
ajfa-4527	18	30	in	in	ADP
ajfa-4527	18	31	the	the	DET
ajfa-4527	18	32	design	design	NOUN
ajfa-4527	18	33	and	and	CCONJ
ajfa-4527	18	34	development	development	NOUN
ajfa-4527	18	35	of	of	ADP
ajfa-4527	18	36	accounting	accounting	NOUN
ajfa-4527	18	37	information	information	NOUN
ajfa-4527	18	38	systems	system	NOUN
ajfa-4527	18	39	to	to	PART
ajfa-4527	18	40	increase	increase	VERB
ajfa-4527	18	41	its	its	PRON
ajfa-4527	18	42	effectiveness	effectiveness	NOUN
ajfa-4527	18	43	and	and	CCONJ
ajfa-4527	18	44	the	the	DET
ajfa-4527	18	45	efficiency	efficiency	NOUN
ajfa-4527	18	46	of	of	ADP
ajfa-4527	18	47	the	the	DET
ajfa-4527	18	48	decision	decision	NOUN
ajfa-4527	18	49	-	-	PUNCT
ajfa-4527	18	50	making	make	VERB
ajfa-4527	18	51	process	process	NOUN
ajfa-4527	18	52	in	in	ADP
ajfa-4527	18	53	investment	investment	NOUN
ajfa-4527	18	54	banks	bank	NOUN
ajfa-4527	18	55	in	in	ADP
ajfa-4527	18	56	the	the	DET
ajfa-4527	18	57	city	city	NOUN
ajfa-4527	18	58	of	of	ADP
ajfa-4527	18	59	aqaba	aqaba	PROPN
ajfa-4527	18	60	but	but	CCONJ
ajfa-4527	18	61	this	this	DET
ajfa-4527	18	62	impact	impact	NOUN
ajfa-4527	18	63	goes	go	VERB
ajfa-4527	18	64	over	over	ADP
ajfa-4527	18	65	to	to	PART
ajfa-4527	18	66	pursue	pursue	VERB
ajfa-4527	18	67	multiple	multiple	ADJ
ajfa-4527	18	68	aspects	aspect	NOUN
ajfa-4527	18	69	of	of	ADP
ajfa-4527	18	70	work	work	NOUN
ajfa-4527	18	71	after	after	ADP
ajfa-4527	18	72	decision	decision	NOUN
ajfa-4527	18	73	-	-	PUNCT
ajfa-4527	18	74	making	making	NOUN
ajfa-4527	18	75	,	,	PUNCT
ajfa-4527	18	76	because	because	SCONJ
ajfa-4527	18	77	the	the	DET
ajfa-4527	18	78	higher	high	ADJ
ajfa-4527	18	79	management	management	NOUN
ajfa-4527	18	80	ca	can	AUX
ajfa-4527	18	81	n’t	not	PART
ajfa-4527	18	82	take	take	VERB
ajfa-4527	18	83	its	its	PRON
ajfa-4527	18	84	decisions	decision	NOUN
ajfa-4527	18	85	and	and	CCONJ
ajfa-4527	18	86	draw	draw	VERB
ajfa-4527	18	87	its	its	PRON
ajfa-4527	18	88	policy	policy	NOUN
ajfa-4527	18	89	properly	properly	ADV
ajfa-4527	18	90	without	without	ADP
ajfa-4527	18	91	specification	specification	NOUN
ajfa-4527	18	92	of	of	ADP
ajfa-4527	18	93	the	the	DET
ajfa-4527	18	94	quality	quality	NOUN
ajfa-4527	18	95	and	and	CCONJ
ajfa-4527	18	96	quantity	quantity	NOUN
ajfa-4527	18	97	of	of	ADP
ajfa-4527	18	98	information	information	NOUN
ajfa-4527	18	99	provided	provide	VERB
ajfa-4527	18	100	to	to	ADP
ajfa-4527	18	101	management	management	NOUN
ajfa-4527	18	102	with	with	ADP
ajfa-4527	18	103	a	a	DET
ajfa-4527	18	104	degree	degree	NOUN
ajfa-4527	18	105	of	of	ADP
ajfa-4527	18	106	detail	detail	NOUN
ajfa-4527	18	107	and	and	CCONJ
ajfa-4527	18	108	analysis	analysis	NOUN
ajfa-4527	18	109	with	with	ADP
ajfa-4527	18	110	precision	precision	NOUN
ajfa-4527	18	111	and	and	CCONJ
ajfa-4527	18	112	objectivity	objectivity	NOUN
ajfa-4527	18	113	when	when	SCONJ
ajfa-4527	18	114	delivering	deliver	VERB
ajfa-4527	18	115	it	it	PRON
ajfa-4527	18	116	taking	take	VERB
ajfa-4527	18	117	into	into	ADP
ajfa-4527	18	118	account	account	NOUN
ajfa-4527	18	119	providing	provide	VERB
ajfa-4527	18	120	these	these	DET
ajfa-4527	18	121	accounting	accounting	NOUN
ajfa-4527	18	122	information	information	NOUN
ajfa-4527	18	123	in	in	ADP
ajfa-4527	18	124	appropriate	appropriate	ADJ
ajfa-4527	18	125	time	time	NOUN
ajfa-4527	18	126	.	.	PUNCT
ajfa-4527	19	1	3	3	X
ajfa-4527	19	2	.	.	X
ajfa-4527	19	3	the	the	DET
ajfa-4527	19	4	objective	objective	NOUN
ajfa-4527	19	5	of	of	ADP
ajfa-4527	19	6	the	the	DET
ajfa-4527	19	7	study	study	NOUN
ajfa-4527	19	8	the	the	DET
ajfa-4527	19	9	study	study	NOUN
ajfa-4527	19	10	aims	aim	VERB
ajfa-4527	19	11	to	to	PART
ajfa-4527	19	12	determine	determine	VERB
ajfa-4527	19	13	the	the	DET
ajfa-4527	19	14	extent	extent	NOUN
ajfa-4527	19	15	of	of	ADP
ajfa-4527	19	16	the	the	DET
ajfa-4527	19	17	application	application	NOUN
ajfa-4527	19	18	of	of	ADP
ajfa-4527	19	19	commercial	commercial	ADJ
ajfa-4527	19	20	banks	bank	NOUN
ajfa-4527	19	21	in	in	ADP
ajfa-4527	19	22	aqaba	aqaba	PROPN
ajfa-4527	19	23	to	to	ADP
ajfa-4527	19	24	modern	modern	ADJ
ajfa-4527	19	25	methods	method	NOUN
ajfa-4527	19	26	of	of	ADP
ajfa-4527	19	27	accounting	accounting	NOUN
ajfa-4527	19	28	information	information	NOUN
ajfa-4527	19	29	systems	system	NOUN
ajfa-4527	19	30	in	in	ADP
ajfa-4527	19	31	its	its	PRON
ajfa-4527	19	32	accounting	accounting	NOUN
ajfa-4527	19	33	and	and	CCONJ
ajfa-4527	19	34	usefulness	usefulness	NOUN
ajfa-4527	19	35	of	of	ADP
ajfa-4527	19	36	such	such	ADJ
ajfa-4527	19	37	data	datum	NOUN
ajfa-4527	19	38	when	when	SCONJ
ajfa-4527	19	39	making	make	VERB
ajfa-4527	19	40	decisions	decision	NOUN
ajfa-4527	19	41	related	relate	VERB
ajfa-4527	19	42	to	to	ADP
ajfa-4527	19	43	the	the	DET
ajfa-4527	19	44	interests	interest	NOUN
ajfa-4527	19	45	of	of	ADP
ajfa-4527	19	46	the	the	DET
ajfa-4527	19	47	banks	bank	NOUN
ajfa-4527	19	48	and	and	CCONJ
ajfa-4527	19	49	their	their	PRON
ajfa-4527	19	50	customers	customer	NOUN
ajfa-4527	19	51	in	in	ADP
ajfa-4527	19	52	their	their	PRON
ajfa-4527	19	53	credit	credit	NOUN
ajfa-4527	19	54	and	and	CCONJ
ajfa-4527	19	55	investment	investment	NOUN
ajfa-4527	19	56	and	and	CCONJ
ajfa-4527	19	57	achieve	achieve	VERB
ajfa-4527	19	58	client	client	NOUN
ajfa-4527	19	59	satisfaction	satisfaction	NOUN
ajfa-4527	19	60	,	,	PUNCT
ajfa-4527	19	61	and	and	CCONJ
ajfa-4527	19	62	if	if	SCONJ
ajfa-4527	19	63	there	there	PRON
ajfa-4527	19	64	are	be	VERB
ajfa-4527	19	65	differences	difference	NOUN
ajfa-4527	19	66	between	between	ADP
ajfa-4527	19	67	those	those	DET
ajfa-4527	19	68	banks	bank	NOUN
ajfa-4527	19	69	in	in	ADP
ajfa-4527	19	70	the	the	DET
ajfa-4527	19	71	application	application	NOUN
ajfa-4527	19	72	of	of	ADP
ajfa-4527	19	73	those	those	DET
ajfa-4527	19	74	regulations	regulation	NOUN
ajfa-4527	19	75	and	and	CCONJ
ajfa-4527	19	76	the	the	DET
ajfa-4527	19	77	degree	degree	NOUN
ajfa-4527	19	78	of	of	ADP
ajfa-4527	19	79	utilization	utilization	NOUN
ajfa-4527	19	80	.	.	PUNCT
ajfa-4527	20	1	the	the	DET
ajfa-4527	20	2	study	study	NOUN
ajfa-4527	20	3	also	also	ADV
ajfa-4527	20	4	aims	aim	VERB
ajfa-4527	20	5	to	to	PART
ajfa-4527	20	6	measure	measure	VERB
ajfa-4527	20	7	the	the	DET
ajfa-4527	20	8	level	level	NOUN
ajfa-4527	20	9	of	of	ADP
ajfa-4527	20	10	credit	credit	NOUN
ajfa-4527	20	11	risk	risk	NOUN
ajfa-4527	20	12	that	that	SCONJ
ajfa-4527	20	13	the	the	DET
ajfa-4527	20	14	bank	bank	NOUN
ajfa-4527	20	15	will	will	AUX
ajfa-4527	20	16	face	face	VERB
ajfa-4527	20	17	if	if	SCONJ
ajfa-4527	20	18	it	it	PRON
ajfa-4527	20	19	decided	decide	VERB
ajfa-4527	20	20	to	to	PART
ajfa-4527	20	21	approve	approve	VERB
ajfa-4527	20	22	granting	grant	VERB
ajfa-4527	20	23	a	a	DET
ajfa-4527	20	24	client	client	NOUN
ajfa-4527	20	25	a	a	DET
ajfa-4527	20	26	certain	certain	ADJ
ajfa-4527	20	27	amount	amount	NOUN
ajfa-4527	20	28	of	of	ADP
ajfa-4527	20	29	credit	credit	NOUN
ajfa-4527	20	30	facilities	facility	NOUN
ajfa-4527	20	31	,	,	PUNCT
ajfa-4527	20	32	through	through	ADP
ajfa-4527	20	33	information	information	NOUN
ajfa-4527	20	34	supplied	supply	VERB
ajfa-4527	20	35	by	by	ADP
ajfa-4527	20	36	the	the	DET
ajfa-4527	20	37	modern	modern	ADJ
ajfa-4527	20	38	accounting	accounting	NOUN
ajfa-4527	20	39	systems	system	NOUN
ajfa-4527	20	40	,	,	PUNCT
ajfa-4527	20	41	giving	give	VERB
ajfa-4527	20	42	credit	credit	NOUN
ajfa-4527	20	43	is	be	AUX
ajfa-4527	20	44	always	always	ADV
ajfa-4527	20	45	accompanied	accompany	VERB
ajfa-4527	20	46	by	by	ADP
ajfa-4527	20	47	risk	risk	NOUN
ajfa-4527	20	48	,	,	PUNCT
ajfa-4527	20	49	and	and	CCONJ
ajfa-4527	20	50	this	this	PRON
ajfa-4527	20	51	is	be	AUX
ajfa-4527	20	52	due	due	ADJ
ajfa-4527	20	53	to	to	ADP
ajfa-4527	20	54	the	the	DET
ajfa-4527	20	55	banking	banking	NOUN
ajfa-4527	20	56	fact	fact	NOUN
ajfa-4527	20	57	is	be	AUX
ajfa-4527	20	58	that	that	SCONJ
ajfa-4527	20	59	:	:	PUNCT
ajfa-4527	20	60	"	"	PUNCT
ajfa-4527	20	61	no	no	DET
ajfa-4527	20	62	credit	credit	NOUN
ajfa-4527	20	63	without	without	ADP
ajfa-4527	20	64	risks	risk	NOUN
ajfa-4527	20	65	"	"	PUNCT
ajfa-4527	20	66	so	so	SCONJ
ajfa-4527	20	67	we	we	PRON
ajfa-4527	20	68	use	use	VERB
ajfa-4527	20	69	this	this	DET
ajfa-4527	20	70	study	study	NOUN
ajfa-4527	20	71	to	to	PART
ajfa-4527	20	72	see	see	VERB
ajfa-4527	20	73	what	what	PRON
ajfa-4527	20	74	benefit	benefit	NOUN
ajfa-4527	20	75	that	that	DET
ajfa-4527	20	76	modern	modern	ADJ
ajfa-4527	20	77	accounting	accounting	NOUN
ajfa-4527	20	78	system	system	NOUN
ajfa-4527	20	79	provide	provide	VERB
ajfa-4527	20	80	to	to	PART
ajfa-4527	20	81	reduce	reduce	VERB
ajfa-4527	20	82	these	these	DET
ajfa-4527	20	83	risks	risk	NOUN
ajfa-4527	20	84	,	,	PUNCT
ajfa-4527	20	85	and	and	CCONJ
ajfa-4527	20	86	try	try	VERB
ajfa-4527	20	87	to	to	PART
ajfa-4527	20	88	reach	reach	VERB
ajfa-4527	20	89	a	a	DET
ajfa-4527	20	90	situation	situation	NOUN
ajfa-4527	20	91	where	where	SCONJ
ajfa-4527	20	92	we	we	PRON
ajfa-4527	20	93	can	can	AUX
ajfa-4527	20	94	be	be	AUX
ajfa-4527	20	95	most	most	ADV
ajfa-4527	20	96	sure	sure	ADJ
ajfa-4527	20	97	.	.	PUNCT
ajfa-4527	21	1	and	and	CCONJ
ajfa-4527	21	2	also	also	ADV
ajfa-4527	21	3	aims	aim	VERB
ajfa-4527	21	4	to	to	PART
ajfa-4527	21	5	find	find	VERB
ajfa-4527	21	6	the	the	DET
ajfa-4527	21	7	impact	impact	NOUN
ajfa-4527	21	8	of	of	ADP
ajfa-4527	21	9	application	application	NOUN
ajfa-4527	21	10	of	of	ADP
ajfa-4527	21	11	modern	modern	ADJ
ajfa-4527	21	12	accounting	accounting	NOUN
ajfa-4527	21	13	information	information	NOUN
ajfa-4527	21	14	systems	system	NOUN
ajfa-4527	21	15	and	and	CCONJ
ajfa-4527	21	16	the	the	DET
ajfa-4527	21	17	evolution	evolution	NOUN
ajfa-4527	21	18	of	of	ADP
ajfa-4527	21	19	its	its	PRON
ajfa-4527	21	20	technologies	technology	NOUN
ajfa-4527	21	21	,	,	PUNCT
ajfa-4527	21	22	tools	tool	NOUN
ajfa-4527	21	23	and	and	CCONJ
ajfa-4527	21	24	it	it	PRON
ajfa-4527	21	25	techniques	technique	NOUN
ajfa-4527	21	26	and	and	CCONJ
ajfa-4527	21	27	complexity	complexity	NOUN
ajfa-4527	21	28	and	and	CCONJ
ajfa-4527	21	29	its	its	PRON
ajfa-4527	21	30	impact	impact	NOUN
ajfa-4527	21	31	on	on	ADP
ajfa-4527	21	32	the	the	DET
ajfa-4527	21	33	efficiency	efficiency	NOUN
ajfa-4527	21	34	and	and	CCONJ
ajfa-4527	21	35	the	the	DET
ajfa-4527	21	36	performance	performance	NOUN
ajfa-4527	21	37	of	of	ADP
ajfa-4527	21	38	these	these	DET
ajfa-4527	21	39	systems	system	NOUN
ajfa-4527	21	40	which	which	PRON
ajfa-4527	21	41	deal	deal	VERB
ajfa-4527	21	42	with	with	ADP
ajfa-4527	21	43	banks	bank	NOUN
ajfa-4527	21	44	on	on	ADP
ajfa-4527	21	45	investment	investment	NOUN
ajfa-4527	21	46	and	and	CCONJ
ajfa-4527	21	47	credit	credit	NOUN
ajfa-4527	21	48	transactions	transaction	NOUN
ajfa-4527	21	49	to	to	PART
ajfa-4527	21	50	improve	improve	VERB
ajfa-4527	21	51	and	and	CCONJ
ajfa-4527	21	52	develop	develop	VERB
ajfa-4527	21	53	working	working	NOUN
ajfa-4527	21	54	procedures	procedure	NOUN
ajfa-4527	21	55	for	for	ADP
ajfa-4527	21	56	the	the	DET
ajfa-4527	21	57	benefit	benefit	NOUN
ajfa-4527	21	58	of	of	ADP
ajfa-4527	21	59	efficiency	efficiency	NOUN
ajfa-4527	21	60	of	of	ADP
ajfa-4527	21	61	these	these	DET
ajfa-4527	21	62	decisions	decision	NOUN
ajfa-4527	21	63	.	.	PUNCT
ajfa-4527	22	1	4	4	X
ajfa-4527	22	2	.	.	X
ajfa-4527	22	3	problem	problem	NOUN
ajfa-4527	22	4	of	of	ADP
ajfa-4527	22	5	the	the	DET
ajfa-4527	22	6	study	study	NOUN
ajfa-4527	22	7	taking	take	VERB
ajfa-4527	22	8	any	any	DET
ajfa-4527	22	9	decision	decision	NOUN
ajfa-4527	22	10	is	be	AUX
ajfa-4527	22	11	considered	consider	VERB
ajfa-4527	22	12	as	as	ADP
ajfa-4527	22	13	preferring	prefer	VERB
ajfa-4527	22	14	one	one	NUM
ajfa-4527	22	15	alternative	alternative	NOUN
ajfa-4527	22	16	from	from	ADP
ajfa-4527	22	17	a	a	DET
ajfa-4527	22	18	range	range	NOUN
ajfa-4527	22	19	of	of	ADP
ajfa-4527	22	20	alternatives	alternative	NOUN
ajfa-4527	22	21	based	base	VERB
ajfa-4527	22	22	on	on	ADP
ajfa-4527	22	23	thorough	thorough	ADJ
ajfa-4527	22	24	and	and	CCONJ
ajfa-4527	22	25	sufficient	sufficient	ADJ
ajfa-4527	22	26	analysis	analysis	NOUN
ajfa-4527	22	27	for	for	ADP
ajfa-4527	22	28	the	the	DET
ajfa-4527	22	29	event	event	NOUN
ajfa-4527	22	30	,	,	PUNCT
ajfa-4527	22	31	the	the	DET
ajfa-4527	22	32	problem	problem	NOUN
ajfa-4527	22	33	or	or	CCONJ
ajfa-4527	22	34	the	the	DET
ajfa-4527	22	35	situation	situation	NOUN
ajfa-4527	22	36	.	.	PUNCT
ajfa-4527	23	1	financial	financial	ADJ
ajfa-4527	23	2	resolution	resolution	NOUN
ajfa-4527	23	3	is	be	AUX
ajfa-4527	23	4	one	one	NUM
ajfa-4527	23	5	of	of	ADP
ajfa-4527	23	6	the	the	DET
ajfa-4527	23	7	most	most	ADV
ajfa-4527	23	8	important	important	ADJ
ajfa-4527	23	9	decisions	decision	NOUN
ajfa-4527	23	10	taken	take	VERB
ajfa-4527	23	11	by	by	ADP
ajfa-4527	23	12	the	the	DET
ajfa-4527	23	13	banks	bank	NOUN
ajfa-4527	23	14	for	for	ADP
ajfa-4527	23	15	individuals	individual	NOUN
ajfa-4527	23	16	,	,	PUNCT
ajfa-4527	23	17	because	because	SCONJ
ajfa-4527	23	18	its	its	PRON
ajfa-4527	23	19	impact	impact	NOUN
ajfa-4527	23	20	is	be	AUX
ajfa-4527	23	21	reflected	reflect	VERB
ajfa-4527	23	22	and	and	CCONJ
ajfa-4527	23	23	quickly	quickly	ADV
ajfa-4527	23	24	shown	show	VERB
ajfa-4527	23	25	as	as	ADP
ajfa-4527	23	26	either	either	CCONJ
ajfa-4527	23	27	a	a	DET
ajfa-4527	23	28	profit	profit	NOUN
ajfa-4527	23	29	or	or	CCONJ
ajfa-4527	23	30	loss	loss	NOUN
ajfa-4527	23	31	.	.	PUNCT
ajfa-4527	24	1	asian	asian	ADJ
ajfa-4527	24	2	journal	journal	PROPN
ajfa-4527	24	3	of	of	ADP
ajfa-4527	24	4	finance	finance	PROPN
ajfa-4527	24	5	&	&	CCONJ
ajfa-4527	24	6	accounting	accounting	PROPN
ajfa-4527	24	7	issn	issn	PROPN
ajfa-4527	24	8	1946	1946	NUM
ajfa-4527	24	9	-	-	PUNCT
ajfa-4527	24	10	052x	052x	PROPN
ajfa-4527	24	11	2014	2014	NUM
ajfa-4527	24	12	,	,	PUNCT
ajfa-4527	24	13	vol	vol	NOUN
ajfa-4527	24	14	.	.	PROPN
ajfa-4527	25	1	6	6	NUM
ajfa-4527	25	2	,	,	PUNCT
ajfa-4527	25	3	no	no	INTJ
ajfa-4527	25	4	.	.	NOUN
ajfa-4527	25	5	1	1	NUM
ajfa-4527	25	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4527	25	7	406	406	NUM
ajfa-4527	25	8	banking	banking	NOUN
ajfa-4527	25	9	institutions	institution	NOUN
ajfa-4527	25	10	are	be	AUX
ajfa-4527	25	11	based	base	VERB
ajfa-4527	25	12	on	on	ADP
ajfa-4527	25	13	full	full	ADJ
ajfa-4527	25	14	financial	financial	ADJ
ajfa-4527	25	15	dealing	dealing	NOUN
ajfa-4527	25	16	therefore	therefore	ADV
ajfa-4527	25	17	its	its	PRON
ajfa-4527	25	18	strategies	strategy	NOUN
ajfa-4527	25	19	are	be	AUX
ajfa-4527	25	20	based	base	VERB
ajfa-4527	25	21	on	on	ADP
ajfa-4527	25	22	protecting	protect	VERB
ajfa-4527	25	23	the	the	DET
ajfa-4527	25	24	deposited	deposit	VERB
ajfa-4527	25	25	funds	fund	NOUN
ajfa-4527	25	26	,	,	PUNCT
ajfa-4527	25	27	increasing	increase	VERB
ajfa-4527	25	28	its	its	PRON
ajfa-4527	25	29	revenues	revenue	NOUN
ajfa-4527	25	30	and	and	CCONJ
ajfa-4527	25	31	maintaining	maintain	VERB
ajfa-4527	25	32	the	the	DET
ajfa-4527	25	33	customers	customer	NOUN
ajfa-4527	25	34	.	.	PUNCT
ajfa-4527	26	1	financial	financial	ADJ
ajfa-4527	26	2	decision	decision	NOUN
ajfa-4527	26	3	making	make	VERB
ajfa-4527	26	4	at	at	ADP
ajfa-4527	26	5	the	the	DET
ajfa-4527	26	6	moment	moment	NOUN
ajfa-4527	26	7	requires	require	VERB
ajfa-4527	26	8	knowledge	knowledge	NOUN
ajfa-4527	26	9	of	of	ADP
ajfa-4527	26	10	the	the	DET
ajfa-4527	26	11	variables	variable	NOUN
ajfa-4527	26	12	and	and	CCONJ
ajfa-4527	26	13	the	the	DET
ajfa-4527	26	14	quickness	quickness	NOUN
ajfa-4527	26	15	of	of	ADP
ajfa-4527	26	16	the	the	DET
ajfa-4527	26	17	procedure	procedure	NOUN
ajfa-4527	26	18	.	.	PUNCT
ajfa-4527	27	1	and	and	CCONJ
ajfa-4527	27	2	this	this	PRON
ajfa-4527	27	3	can	can	AUX
ajfa-4527	27	4	only	only	ADV
ajfa-4527	27	5	be	be	AUX
ajfa-4527	27	6	accessed	access	VERB
ajfa-4527	27	7	through	through	ADP
ajfa-4527	27	8	modern	modern	ADJ
ajfa-4527	27	9	accounting	accounting	NOUN
ajfa-4527	27	10	systems	system	NOUN
ajfa-4527	27	11	that	that	PRON
ajfa-4527	27	12	provide	provide	VERB
ajfa-4527	27	13	sufficient	sufficient	ADJ
ajfa-4527	27	14	data	datum	NOUN
ajfa-4527	27	15	and	and	CCONJ
ajfa-4527	27	16	information	information	NOUN
ajfa-4527	27	17	,	,	PUNCT
ajfa-4527	27	18	financial	financial	ADJ
ajfa-4527	27	19	ratios	ratio	NOUN
ajfa-4527	27	20	and	and	CCONJ
ajfa-4527	27	21	accurate	accurate	ADJ
ajfa-4527	27	22	financial	financial	ADJ
ajfa-4527	27	23	analysis	analysis	NOUN
ajfa-4527	27	24	to	to	PART
ajfa-4527	27	25	help	help	VERB
ajfa-4527	27	26	credit	credit	NOUN
ajfa-4527	27	27	and	and	CCONJ
ajfa-4527	27	28	investment	investment	NOUN
ajfa-4527	27	29	decision	decision	NOUN
ajfa-4527	27	30	taker	taker	NOUN
ajfa-4527	27	31	to	to	PART
ajfa-4527	27	32	make	make	VERB
ajfa-4527	27	33	that	that	DET
ajfa-4527	27	34	decision	decision	NOUN
ajfa-4527	27	35	on	on	ADP
ajfa-4527	27	36	the	the	DET
ajfa-4527	27	37	basis	basis	NOUN
ajfa-4527	27	38	of	of	ADP
ajfa-4527	27	39	being	be	AUX
ajfa-4527	27	40	sure	sure	ADJ
ajfa-4527	27	41	,	,	PUNCT
ajfa-4527	27	42	accurate	accurate	ADJ
ajfa-4527	27	43	and	and	CCONJ
ajfa-4527	27	44	in	in	ADP
ajfa-4527	27	45	the	the	DET
ajfa-4527	27	46	required	required	ADJ
ajfa-4527	27	47	speed	speed	NOUN
ajfa-4527	27	48	,	,	PUNCT
ajfa-4527	27	49	to	to	PART
ajfa-4527	27	50	protect	protect	VERB
ajfa-4527	27	51	the	the	DET
ajfa-4527	27	52	bank	bank	NOUN
ajfa-4527	27	53	and	and	CCONJ
ajfa-4527	27	54	the	the	DET
ajfa-4527	27	55	customer	customer	NOUN
ajfa-4527	27	56	at	at	ADP
ajfa-4527	27	57	the	the	DET
ajfa-4527	27	58	same	same	ADJ
ajfa-4527	27	59	time	time	NOUN
ajfa-4527	27	60	.	.	PUNCT
ajfa-4527	28	1	therefore	therefore	ADV
ajfa-4527	28	2	,	,	PUNCT
ajfa-4527	28	3	we	we	PRON
ajfa-4527	28	4	believe	believe	VERB
ajfa-4527	28	5	that	that	SCONJ
ajfa-4527	28	6	modern	modern	ADJ
ajfa-4527	28	7	accounting	accounting	NOUN
ajfa-4527	28	8	information	information	NOUN
ajfa-4527	28	9	systems	system	NOUN
ajfa-4527	28	10	will	will	AUX
ajfa-4527	28	11	help	help	VERB
ajfa-4527	28	12	in	in	ADP
ajfa-4527	28	13	taking	take	VERB
ajfa-4527	28	14	sound	sound	ADJ
ajfa-4527	28	15	,	,	PUNCT
ajfa-4527	28	16	valid	valid	ADJ
ajfa-4527	28	17	,	,	PUNCT
ajfa-4527	28	18	conform	conform	VERB
ajfa-4527	28	19	to	to	ADP
ajfa-4527	28	20	the	the	DET
ajfa-4527	28	21	reality	reality	NOUN
ajfa-4527	28	22	financial	financial	ADJ
ajfa-4527	28	23	decisions	decision	NOUN
ajfa-4527	28	24	(	(	PUNCT
ajfa-4527	28	25	investment	investment	NOUN
ajfa-4527	28	26	and	and	CCONJ
ajfa-4527	28	27	credit	credit	NOUN
ajfa-4527	28	28	)	)	PUNCT
ajfa-4527	28	29	and	and	CCONJ
ajfa-4527	28	30	with	with	ADP
ajfa-4527	28	31	acceptable	acceptable	ADJ
ajfa-4527	28	32	effect	effect	NOUN
ajfa-4527	28	33	to	to	ADP
ajfa-4527	28	34	the	the	DET
ajfa-4527	28	35	bank	bank	NOUN
ajfa-4527	28	36	and	and	CCONJ
ajfa-4527	28	37	the	the	DET
ajfa-4527	28	38	customer	customer	NOUN
ajfa-4527	28	39	.	.	PUNCT
ajfa-4527	29	1	4.1	4.1	NUM
ajfa-4527	29	2	.	.	PUNCT
ajfa-4527	30	1	the	the	DET
ajfa-4527	30	2	following	follow	VERB
ajfa-4527	30	3	questions	question	NOUN
ajfa-4527	30	4	can	can	AUX
ajfa-4527	30	5	be	be	AUX
ajfa-4527	30	6	formulated	formulate	VERB
ajfa-4527	30	7	through	through	ADP
ajfa-4527	30	8	the	the	DET
ajfa-4527	30	9	problem	problem	NOUN
ajfa-4527	30	10	of	of	ADP
ajfa-4527	30	11	study	study	NOUN
ajfa-4527	30	12	1	1	NUM
ajfa-4527	30	13	.	.	PUNCT
ajfa-4527	31	1	do	do	AUX
ajfa-4527	31	2	commercial	commercial	ADJ
ajfa-4527	31	3	banks	bank	NOUN
ajfa-4527	31	4	operating	operate	VERB
ajfa-4527	31	5	in	in	ADP
ajfa-4527	31	6	the	the	DET
ajfa-4527	31	7	aqaba	aqaba	PROPN
ajfa-4527	31	8	region	region	NOUN
ajfa-4527	31	9	apply	apply	VERB
ajfa-4527	31	10	modern	modern	ADJ
ajfa-4527	31	11	methods	method	NOUN
ajfa-4527	31	12	in	in	ADP
ajfa-4527	31	13	accounting	account	VERB
ajfa-4527	31	14	information	information	NOUN
ajfa-4527	31	15	systems	system	NOUN
ajfa-4527	31	16	?	?	PUNCT
ajfa-4527	32	1	2	2	X
ajfa-4527	32	2	.	.	X
ajfa-4527	32	3	do	do	AUX
ajfa-4527	32	4	banks	bank	NOUN
ajfa-4527	32	5	benefit	benefit	VERB
ajfa-4527	32	6	from	from	ADP
ajfa-4527	32	7	the	the	DET
ajfa-4527	32	8	modern	modern	ADJ
ajfa-4527	32	9	methods	method	NOUN
ajfa-4527	32	10	in	in	ADP
ajfa-4527	32	11	accounting	account	VERB
ajfa-4527	32	12	information	information	NOUN
ajfa-4527	32	13	systems	system	NOUN
ajfa-4527	32	14	in	in	ADP
ajfa-4527	32	15	credit	credit	NOUN
ajfa-4527	32	16	and	and	CCONJ
ajfa-4527	32	17	investment	investment	NOUN
ajfa-4527	32	18	decision	decision	NOUN
ajfa-4527	32	19	-	-	PUNCT
ajfa-4527	32	20	making	making	NOUN
ajfa-4527	32	21	in	in	ADP
ajfa-4527	32	22	the	the	DET
ajfa-4527	32	23	banks	bank	NOUN
ajfa-4527	32	24	operating	operate	VERB
ajfa-4527	32	25	in	in	ADP
ajfa-4527	32	26	the	the	DET
ajfa-4527	32	27	aqaba	aqaba	PROPN
ajfa-4527	32	28	region	region	NOUN
ajfa-4527	32	29	?	?	PUNCT
ajfa-4527	33	1	3	3	X
ajfa-4527	33	2	.	.	X
ajfa-4527	33	3	do	do	AUX
ajfa-4527	33	4	managers	manager	NOUN
ajfa-4527	33	5	and	and	CCONJ
ajfa-4527	33	6	staff	staff	NOUN
ajfa-4527	33	7	in	in	ADP
ajfa-4527	33	8	banks	bank	NOUN
ajfa-4527	33	9	benefit	benefit	VERB
ajfa-4527	33	10	from	from	ADP
ajfa-4527	33	11	the	the	DET
ajfa-4527	33	12	modern	modern	ADJ
ajfa-4527	33	13	methods	method	NOUN
ajfa-4527	33	14	of	of	ADP
ajfa-4527	33	15	accounting	accounting	NOUN
ajfa-4527	33	16	information	information	NOUN
ajfa-4527	33	17	systems	system	NOUN
ajfa-4527	33	18	in	in	ADP
ajfa-4527	33	19	aqaba	aqaba	PROPN
ajfa-4527	33	20	in	in	ADP
ajfa-4527	33	21	their	their	PRON
ajfa-4527	33	22	decisions	decision	NOUN
ajfa-4527	33	23	?	?	PUNCT
ajfa-4527	34	1	4	4	X
ajfa-4527	34	2	.	.	X
ajfa-4527	34	3	do	do	VERB
ajfa-4527	34	4	the	the	DET
ajfa-4527	34	5	clients	client	NOUN
ajfa-4527	34	6	of	of	ADP
ajfa-4527	34	7	commercial	commercial	ADJ
ajfa-4527	34	8	banks	bank	NOUN
ajfa-4527	34	9	operating	operate	VERB
ajfa-4527	34	10	in	in	ADP
ajfa-4527	34	11	aqaba	aqaba	PROPN
ajfa-4527	34	12	benefit	benefit	NOUN
ajfa-4527	34	13	from	from	ADP
ajfa-4527	34	14	information	information	NOUN
ajfa-4527	34	15	provided	provide	VERB
ajfa-4527	34	16	by	by	ADP
ajfa-4527	34	17	modern	modern	ADJ
ajfa-4527	34	18	accounting	accounting	NOUN
ajfa-4527	34	19	information	information	NOUN
ajfa-4527	34	20	systems	system	NOUN
ajfa-4527	34	21	in	in	ADP
ajfa-4527	34	22	rationalizing	rationalize	VERB
ajfa-4527	34	23	their	their	PRON
ajfa-4527	34	24	credit	credit	NOUN
ajfa-4527	34	25	and	and	CCONJ
ajfa-4527	34	26	investment	investment	NOUN
ajfa-4527	34	27	decisions	decision	NOUN
ajfa-4527	34	28	and	and	CCONJ
ajfa-4527	34	29	in	in	ADP
ajfa-4527	34	30	choosing	choose	VERB
ajfa-4527	34	31	their	their	PRON
ajfa-4527	34	32	appropriate	appropriate	ADJ
ajfa-4527	34	33	investment	investment	NOUN
ajfa-4527	34	34	portfolio	portfolio	NOUN
ajfa-4527	34	35	for	for	ADP
ajfa-4527	34	36	them	they	PRON
ajfa-4527	34	37	?	?	PUNCT
ajfa-4527	35	1	5	5	X
ajfa-4527	35	2	.	.	X
ajfa-4527	35	3	is	be	AUX
ajfa-4527	35	4	there	there	PRON
ajfa-4527	35	5	a	a	DET
ajfa-4527	35	6	strong	strong	ADJ
ajfa-4527	35	7	correlation	correlation	NOUN
ajfa-4527	35	8	between	between	ADP
ajfa-4527	35	9	the	the	DET
ajfa-4527	35	10	output	output	NOUN
ajfa-4527	35	11	of	of	ADP
ajfa-4527	35	12	modern	modern	ADJ
ajfa-4527	35	13	accounting	accounting	NOUN
ajfa-4527	35	14	information	information	NOUN
ajfa-4527	35	15	systems	system	NOUN
ajfa-4527	35	16	and	and	CCONJ
ajfa-4527	35	17	credit	credit	NOUN
ajfa-4527	35	18	and	and	CCONJ
ajfa-4527	35	19	investment	investment	NOUN
ajfa-4527	35	20	decisions	decision	NOUN
ajfa-4527	35	21	in	in	ADP
ajfa-4527	35	22	banks	bank	NOUN
ajfa-4527	35	23	operating	operate	VERB
ajfa-4527	35	24	in	in	ADP
ajfa-4527	35	25	the	the	DET
ajfa-4527	35	26	aqaba	aqaba	PROPN
ajfa-4527	35	27	region	region	NOUN
ajfa-4527	35	28	?	?	PUNCT
ajfa-4527	36	1	5	5	X
ajfa-4527	36	2	.	.	X
ajfa-4527	36	3	methodology	methodology	NOUN
ajfa-4527	36	4	descriptive	descriptive	ADJ
ajfa-4527	36	5	and	and	CCONJ
ajfa-4527	36	6	analytic	analytic	ADJ
ajfa-4527	36	7	methodology	methodology	NOUN
ajfa-4527	36	8	(	(	PUNCT
ajfa-4527	36	9	experimental	experimental	NOUN
ajfa-4527	36	10	)	)	PUNCT
ajfa-4527	36	11	has	have	AUX
ajfa-4527	36	12	been	be	AUX
ajfa-4527	36	13	used	use	VERB
ajfa-4527	36	14	in	in	ADP
ajfa-4527	36	15	this	this	DET
ajfa-4527	36	16	study	study	NOUN
ajfa-4527	36	17	to	to	PART
ajfa-4527	36	18	describe	describe	VERB
ajfa-4527	36	19	,	,	PUNCT
ajfa-4527	36	20	interpret	interpret	VERB
ajfa-4527	36	21	and	and	CCONJ
ajfa-4527	36	22	analyze	analyze	VERB
ajfa-4527	36	23	everything	everything	PRON
ajfa-4527	36	24	related	relate	VERB
ajfa-4527	36	25	to	to	ADP
ajfa-4527	36	26	computerized	computerized	ADJ
ajfa-4527	36	27	accounting	accounting	NOUN
ajfa-4527	36	28	information	information	NOUN
ajfa-4527	36	29	systems	system	NOUN
ajfa-4527	36	30	.	.	PUNCT
ajfa-4527	37	1	5.1	5.1	NUM
ajfa-4527	37	2	.	.	PUNCT
ajfa-4527	38	1	study	study	NOUN
ajfa-4527	38	2	community	community	NOUN
ajfa-4527	38	3	study	study	NOUN
ajfa-4527	38	4	community	community	NOUN
ajfa-4527	38	5	consists	consist	VERB
ajfa-4527	38	6	of	of	ADP
ajfa-4527	38	7	all	all	DET
ajfa-4527	38	8	the	the	DET
ajfa-4527	38	9	(	(	PUNCT
ajfa-4527	38	10	17	17	NUM
ajfa-4527	38	11	)	)	PUNCT
ajfa-4527	38	12	commercial	commercial	ADJ
ajfa-4527	38	13	banks	bank	NOUN
ajfa-4527	38	14	in	in	ADP
ajfa-4527	38	15	aqaba	aqaba	PROPN
ajfa-4527	38	16	.	.	PUNCT
ajfa-4527	39	1	5.2	5.2	NUM
ajfa-4527	39	2	.	.	PUNCT
ajfa-4527	40	1	study	study	NOUN
ajfa-4527	40	2	sample	sample	NOUN
ajfa-4527	40	3	study	study	NOUN
ajfa-4527	40	4	sample	sample	NOUN
ajfa-4527	40	5	consisted	consist	VERB
ajfa-4527	40	6	of	of	ADP
ajfa-4527	40	7	10	10	NUM
ajfa-4527	40	8	banks	bank	NOUN
ajfa-4527	40	9	which	which	PRON
ajfa-4527	40	10	were	be	AUX
ajfa-4527	40	11	chosen	choose	VERB
ajfa-4527	40	12	based	base	VERB
ajfa-4527	40	13	on	on	ADP
ajfa-4527	40	14	the	the	DET
ajfa-4527	40	15	level	level	NOUN
ajfa-4527	40	16	of	of	ADP
ajfa-4527	40	17	cooperation	cooperation	NOUN
ajfa-4527	40	18	that	that	PRON
ajfa-4527	40	19	we	we	PRON
ajfa-4527	40	20	have	have	AUX
ajfa-4527	40	21	received	receive	VERB
ajfa-4527	40	22	from	from	ADP
ajfa-4527	40	23	banks	bank	NOUN
ajfa-4527	40	24	.	.	PUNCT
ajfa-4527	41	1	5.3	5.3	NUM
ajfa-4527	41	2	.	.	PUNCT
ajfa-4527	41	3	hypotheses	hypothesis	NOUN
ajfa-4527	41	4	of	of	ADP
ajfa-4527	41	5	the	the	DET
ajfa-4527	41	6	study	study	NOUN
ajfa-4527	41	7	a.	a.	NOUN
ajfa-4527	41	8	commercial	commercial	ADJ
ajfa-4527	41	9	banks	bank	NOUN
ajfa-4527	41	10	operating	operate	VERB
ajfa-4527	41	11	in	in	ADP
ajfa-4527	41	12	the	the	DET
ajfa-4527	41	13	aqaba	aqaba	PROPN
ajfa-4527	41	14	region	region	NOUN
ajfa-4527	41	15	apply	apply	VERB
ajfa-4527	41	16	modern	modern	ADJ
ajfa-4527	41	17	methods	method	NOUN
ajfa-4527	41	18	in	in	ADP
ajfa-4527	41	19	accounting	accounting	NOUN
ajfa-4527	41	20	information	information	NOUN
ajfa-4527	41	21	systems	system	NOUN
ajfa-4527	41	22	asian	asian	PROPN
ajfa-4527	41	23	journal	journal	PROPN
ajfa-4527	41	24	of	of	ADP
ajfa-4527	41	25	finance	finance	PROPN
ajfa-4527	41	26	&	&	CCONJ
ajfa-4527	41	27	accounting	accounting	PROPN
ajfa-4527	41	28	issn	issn	PROPN
ajfa-4527	41	29	1946	1946	NUM
ajfa-4527	41	30	-	-	PUNCT
ajfa-4527	41	31	052x	052x	PROPN
ajfa-4527	41	32	2014	2014	NUM
ajfa-4527	41	33	,	,	PUNCT
ajfa-4527	41	34	vol	vol	NOUN
ajfa-4527	41	35	.	.	PROPN
ajfa-4527	41	36	6	6	NUM
ajfa-4527	41	37	,	,	PUNCT
ajfa-4527	41	38	no	no	INTJ
ajfa-4527	41	39	.	.	NOUN
ajfa-4527	41	40	1	1	NUM
ajfa-4527	41	41	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4527	41	42	407	407	NUM
ajfa-4527	41	43	b.	b.	NOUN
ajfa-4527	41	44	banks	bank	NOUN
ajfa-4527	41	45	benefit	benefit	VERB
ajfa-4527	41	46	from	from	ADP
ajfa-4527	41	47	the	the	DET
ajfa-4527	41	48	modern	modern	ADJ
ajfa-4527	41	49	methods	method	NOUN
ajfa-4527	41	50	in	in	ADP
ajfa-4527	41	51	accounting	account	VERB
ajfa-4527	41	52	information	information	NOUN
ajfa-4527	41	53	systems	system	NOUN
ajfa-4527	41	54	in	in	ADP
ajfa-4527	41	55	credit	credit	NOUN
ajfa-4527	41	56	and	and	CCONJ
ajfa-4527	41	57	investment	investment	NOUN
ajfa-4527	41	58	decision	decision	NOUN
ajfa-4527	41	59	-	-	PUNCT
ajfa-4527	41	60	making	making	NOUN
ajfa-4527	41	61	in	in	ADP
ajfa-4527	41	62	the	the	DET
ajfa-4527	41	63	banks	bank	NOUN
ajfa-4527	41	64	operating	operate	VERB
ajfa-4527	41	65	in	in	ADP
ajfa-4527	41	66	the	the	DET
ajfa-4527	41	67	aqaba	aqaba	PROPN
ajfa-4527	41	68	region	region	PROPN
ajfa-4527	41	69	c.	c.	PROPN
ajfa-4527	41	70	managers	manager	NOUN
ajfa-4527	41	71	and	and	CCONJ
ajfa-4527	41	72	staff	staff	NOUN
ajfa-4527	41	73	in	in	ADP
ajfa-4527	41	74	banks	bank	NOUN
ajfa-4527	41	75	benefit	benefit	VERB
ajfa-4527	41	76	from	from	ADP
ajfa-4527	41	77	the	the	DET
ajfa-4527	41	78	modern	modern	ADJ
ajfa-4527	41	79	methods	method	NOUN
ajfa-4527	41	80	of	of	ADP
ajfa-4527	41	81	accounting	accounting	NOUN
ajfa-4527	41	82	information	information	NOUN
ajfa-4527	41	83	systems	system	NOUN
ajfa-4527	41	84	in	in	ADP
ajfa-4527	41	85	aqaba	aqaba	PROPN
ajfa-4527	41	86	in	in	ADP
ajfa-4527	41	87	their	their	PRON
ajfa-4527	41	88	decisions	decision	NOUN
ajfa-4527	41	89	d.	d.	VERB
ajfa-4527	41	90	the	the	DET
ajfa-4527	41	91	clients	client	NOUN
ajfa-4527	41	92	of	of	ADP
ajfa-4527	41	93	commercial	commercial	ADJ
ajfa-4527	41	94	banks	bank	NOUN
ajfa-4527	41	95	operating	operate	VERB
ajfa-4527	41	96	in	in	ADP
ajfa-4527	41	97	aqaba	aqaba	PROPN
ajfa-4527	41	98	benefit	benefit	NOUN
ajfa-4527	41	99	from	from	ADP
ajfa-4527	41	100	information	information	NOUN
ajfa-4527	41	101	provided	provide	VERB
ajfa-4527	41	102	by	by	ADP
ajfa-4527	41	103	modern	modern	ADJ
ajfa-4527	41	104	accounting	accounting	NOUN
ajfa-4527	41	105	information	information	NOUN
ajfa-4527	41	106	systems	system	NOUN
ajfa-4527	41	107	in	in	ADP
ajfa-4527	41	108	rationalizing	rationalize	VERB
ajfa-4527	41	109	their	their	PRON
ajfa-4527	41	110	credit	credit	NOUN
ajfa-4527	41	111	and	and	CCONJ
ajfa-4527	41	112	investment	investment	NOUN
ajfa-4527	41	113	decisions	decision	NOUN
ajfa-4527	41	114	and	and	CCONJ
ajfa-4527	41	115	in	in	ADP
ajfa-4527	41	116	choosing	choose	VERB
ajfa-4527	41	117	their	their	PRON
ajfa-4527	41	118	appropriate	appropriate	ADJ
ajfa-4527	41	119	investment	investment	NOUN
ajfa-4527	41	120	portfolio	portfolio	NOUN
ajfa-4527	41	121	for	for	ADP
ajfa-4527	41	122	them	they	PRON
ajfa-4527	41	123	.	.	PUNCT
ajfa-4527	42	1	e.	e.	PROPN
ajfa-4527	42	2	there	there	PRON
ajfa-4527	42	3	is	be	VERB
ajfa-4527	42	4	a	a	DET
ajfa-4527	42	5	strong	strong	ADJ
ajfa-4527	42	6	correlation	correlation	NOUN
ajfa-4527	42	7	between	between	ADP
ajfa-4527	42	8	the	the	DET
ajfa-4527	42	9	output	output	NOUN
ajfa-4527	42	10	of	of	ADP
ajfa-4527	42	11	modern	modern	ADJ
ajfa-4527	42	12	accounting	accounting	NOUN
ajfa-4527	42	13	information	information	NOUN
ajfa-4527	42	14	systems	system	NOUN
ajfa-4527	42	15	and	and	CCONJ
ajfa-4527	42	16	credit	credit	NOUN
ajfa-4527	42	17	and	and	CCONJ
ajfa-4527	42	18	investment	investment	NOUN
ajfa-4527	42	19	decisions	decision	NOUN
ajfa-4527	42	20	in	in	ADP
ajfa-4527	42	21	banks	bank	NOUN
ajfa-4527	42	22	operating	operate	VERB
ajfa-4527	42	23	in	in	ADP
ajfa-4527	42	24	the	the	DET
ajfa-4527	42	25	aqaba	aqaba	PROPN
ajfa-4527	42	26	region	region	NOUN
ajfa-4527	42	27	5.4	5.4	NUM
ajfa-4527	42	28	.	.	PUNCT
ajfa-4527	43	1	study	study	NOUN
ajfa-4527	43	2	limitation	limitation	NOUN
ajfa-4527	43	3	a.	a.	NOUN
ajfa-4527	43	4	place	place	NOUN
ajfa-4527	43	5	limitation	limitation	NOUN
ajfa-4527	43	6	:	:	PUNCT
ajfa-4527	43	7	researcher	researcher	NOUN
ajfa-4527	43	8	meant	mean	VERB
ajfa-4527	43	9	by	by	ADP
ajfa-4527	43	10	this	this	PRON
ajfa-4527	43	11	the	the	DET
ajfa-4527	43	12	commercial	commercial	ADJ
ajfa-4527	43	13	banks	bank	NOUN
ajfa-4527	43	14	operating	operate	VERB
ajfa-4527	43	15	in	in	ADP
ajfa-4527	43	16	the	the	DET
ajfa-4527	43	17	aqaba	aqaba	PROPN
ajfa-4527	43	18	special	special	ADJ
ajfa-4527	43	19	economic	economic	ADJ
ajfa-4527	43	20	zone	zone	NOUN
ajfa-4527	43	21	.	.	PUNCT
ajfa-4527	44	1	b.	b.	PROPN
ajfa-4527	44	2	time	time	PROPN
ajfa-4527	44	3	limitation	limitation	PROPN
ajfa-4527	44	4	:	:	PUNCT
ajfa-4527	44	5	the	the	DET
ajfa-4527	44	6	researcher	researcher	NOUN
ajfa-4527	44	7	applied	apply	VERB
ajfa-4527	44	8	field	field	NOUN
ajfa-4527	44	9	procedures	procedure	NOUN
ajfa-4527	44	10	for	for	ADP
ajfa-4527	44	11	study	study	NOUN
ajfa-4527	44	12	tools	tool	NOUN
ajfa-4527	44	13	on	on	ADP
ajfa-4527	44	14	commercial	commercial	ADJ
ajfa-4527	44	15	banks	bank	NOUN
ajfa-4527	44	16	operating	operate	VERB
ajfa-4527	44	17	in	in	ADP
ajfa-4527	44	18	aqaba	aqaba	PROPN
ajfa-4527	44	19	during	during	ADP
ajfa-4527	44	20	2010/2011	2010/2011	NUM
ajfa-4527	44	21	.	.	PUNCT
ajfa-4527	45	1	6	6	NUM
ajfa-4527	45	2	.	.	X
ajfa-4527	45	3	previous	previous	ADJ
ajfa-4527	45	4	studies	study	NOUN
ajfa-4527	45	5	al	al	PROPN
ajfa-4527	45	6	mushrike	mushrike	PROPN
ajfa-4527	45	7	study	study	PROPN
ajfa-4527	45	8	entitled	entitle	VERB
ajfa-4527	45	9	”	"	PUNCT
ajfa-4527	45	10	the	the	DET
ajfa-4527	45	11	role	role	NOUN
ajfa-4527	45	12	of	of	ADP
ajfa-4527	45	13	information	information	NOUN
ajfa-4527	45	14	technology	technology	NOUN
ajfa-4527	45	15	in	in	ADP
ajfa-4527	45	16	analyzing	analyze	VERB
ajfa-4527	45	17	problems	problem	NOUN
ajfa-4527	45	18	and	and	CCONJ
ajfa-4527	45	19	decision	decision	NOUN
ajfa-4527	45	20	making	making	NOUN
ajfa-4527	45	21	in	in	ADP
ajfa-4527	45	22	the	the	DET
ajfa-4527	45	23	industrial	industrial	ADJ
ajfa-4527	45	24	service	service	NOUN
ajfa-4527	45	25	organizations	organization	NOUN
ajfa-4527	45	26	”	"	PUNCT
ajfa-4527	45	27	.	.	PUNCT
ajfa-4527	46	1	the	the	DET
ajfa-4527	46	2	study	study	NOUN
ajfa-4527	46	3	used	use	VERB
ajfa-4527	46	4	the	the	DET
ajfa-4527	46	5	descriptive	descriptive	ADJ
ajfa-4527	46	6	analytical	analytical	ADJ
ajfa-4527	46	7	approach	approach	NOUN
ajfa-4527	46	8	that	that	PRON
ajfa-4527	46	9	depends	depend	VERB
ajfa-4527	46	10	on	on	ADP
ajfa-4527	46	11	the	the	DET
ajfa-4527	46	12	theoretical	theoretical	ADJ
ajfa-4527	46	13	studies	study	NOUN
ajfa-4527	46	14	which	which	PRON
ajfa-4527	46	15	have	have	VERB
ajfa-4527	46	16	interest	interest	NOUN
ajfa-4527	46	17	in	in	ADP
ajfa-4527	46	18	studying	study	VERB
ajfa-4527	46	19	the	the	DET
ajfa-4527	46	20	way	way	NOUN
ajfa-4527	46	21	that	that	PRON
ajfa-4527	46	22	these	these	DET
ajfa-4527	46	23	industrial	industrial	ADJ
ajfa-4527	46	24	service	service	NOUN
ajfa-4527	46	25	organizations	organization	NOUN
ajfa-4527	46	26	are	be	AUX
ajfa-4527	46	27	managed	manage	VERB
ajfa-4527	46	28	by	by	ADP
ajfa-4527	46	29	through	through	ADP
ajfa-4527	46	30	using	use	VERB
ajfa-4527	46	31	the	the	DET
ajfa-4527	46	32	appropriate	appropriate	ADJ
ajfa-4527	46	33	technology	technology	NOUN
ajfa-4527	46	34	for	for	ADP
ajfa-4527	46	35	each	each	DET
ajfa-4527	46	36	one	one	NOUN
ajfa-4527	46	37	to	to	PART
ajfa-4527	46	38	reach	reach	VERB
ajfa-4527	46	39	the	the	DET
ajfa-4527	46	40	stage	stage	NOUN
ajfa-4527	46	41	of	of	ADP
ajfa-4527	46	42	making	make	VERB
ajfa-4527	46	43	organizational	organizational	ADJ
ajfa-4527	46	44	decisions	decision	NOUN
ajfa-4527	46	45	in	in	ADP
ajfa-4527	46	46	them	they	PRON
ajfa-4527	46	47	to	to	PART
ajfa-4527	46	48	reach	reach	VERB
ajfa-4527	46	49	higher	high	ADJ
ajfa-4527	46	50	or	or	CCONJ
ajfa-4527	46	51	lower	low	ADJ
ajfa-4527	46	52	payments	payment	NOUN
ajfa-4527	46	53	.	.	PUNCT
ajfa-4527	47	1	the	the	DET
ajfa-4527	47	2	information	information	NOUN
ajfa-4527	47	3	systems	system	NOUN
ajfa-4527	47	4	based	base	VERB
ajfa-4527	47	5	on	on	ADP
ajfa-4527	47	6	the	the	DET
ajfa-4527	47	7	computer	computer	NOUN
ajfa-4527	47	8	may	may	AUX
ajfa-4527	47	9	support	support	VERB
ajfa-4527	47	10	the	the	DET
ajfa-4527	47	11	organizational	organizational	ADJ
ajfa-4527	47	12	decision	decision	NOUN
ajfa-4527	47	13	through	through	ADP
ajfa-4527	47	14	facilitating	facilitate	VERB
ajfa-4527	47	15	the	the	DET
ajfa-4527	47	16	communication	communication	NOUN
ajfa-4527	47	17	process	process	NOUN
ajfa-4527	47	18	between	between	ADP
ajfa-4527	47	19	the	the	DET
ajfa-4527	47	20	participants	participant	NOUN
ajfa-4527	47	21	in	in	ADP
ajfa-4527	47	22	the	the	DET
ajfa-4527	47	23	decision	decision	NOUN
ajfa-4527	47	24	making	making	NOUN
ajfa-4527	47	25	.	.	PUNCT
ajfa-4527	48	1	the	the	DET
ajfa-4527	48	2	study	study	NOUN
ajfa-4527	48	3	recommended	recommend	VERB
ajfa-4527	48	4	the	the	DET
ajfa-4527	48	5	amendment	amendment	NOUN
ajfa-4527	48	6	of	of	ADP
ajfa-4527	48	7	the	the	DET
ajfa-4527	48	8	technology	technology	NOUN
ajfa-4527	48	9	to	to	PART
ajfa-4527	48	10	suite	suite	VERB
ajfa-4527	48	11	the	the	DET
ajfa-4527	48	12	strategies	strategy	NOUN
ajfa-4527	48	13	of	of	ADP
ajfa-4527	48	14	the	the	DET
ajfa-4527	48	15	service	service	NOUN
ajfa-4527	48	16	organizations	organization	NOUN
ajfa-4527	48	17	,	,	PUNCT
ajfa-4527	48	18	and	and	CCONJ
ajfa-4527	48	19	the	the	DET
ajfa-4527	48	20	necessity	necessity	NOUN
ajfa-4527	48	21	to	to	PART
ajfa-4527	48	22	make	make	VERB
ajfa-4527	48	23	harmony	harmony	NOUN
ajfa-4527	48	24	between	between	ADP
ajfa-4527	48	25	the	the	DET
ajfa-4527	48	26	routine	routine	ADJ
ajfa-4527	48	27	decision	decision	NOUN
ajfa-4527	48	28	for	for	ADP
ajfa-4527	48	29	the	the	DET
ajfa-4527	48	30	department	department	NOUN
ajfa-4527	48	31	and	and	CCONJ
ajfa-4527	48	32	the	the	DET
ajfa-4527	48	33	non	non	ADJ
ajfa-4527	48	34	routine	routine	ADJ
ajfa-4527	48	35	ones	one	NOUN
ajfa-4527	48	36	.	.	PUNCT
ajfa-4527	49	1	the	the	DET
ajfa-4527	49	2	first	first	ADJ
ajfa-4527	49	3	type	type	NOUN
ajfa-4527	49	4	requires	require	VERB
ajfa-4527	49	5	routine	routine	ADJ
ajfa-4527	49	6	information	information	NOUN
ajfa-4527	49	7	(	(	PUNCT
ajfa-4527	49	8	frequent	frequent	ADJ
ajfa-4527	49	9	and	and	CCONJ
ajfa-4527	49	10	detailed	detailed	ADJ
ajfa-4527	49	11	)	)	PUNCT
ajfa-4527	49	12	the	the	DET
ajfa-4527	49	13	second	second	ADJ
ajfa-4527	49	14	type	type	NOUN
ajfa-4527	49	15	requires	require	VERB
ajfa-4527	49	16	information	information	NOUN
ajfa-4527	49	17	that	that	PRON
ajfa-4527	49	18	is	be	AUX
ajfa-4527	49	19	non	non	ADJ
ajfa-4527	49	20	-	-	ADJ
ajfa-4527	49	21	routine	routine	ADJ
ajfa-4527	49	22	which	which	PRON
ajfa-4527	49	23	means	mean	VERB
ajfa-4527	49	24	that	that	SCONJ
ajfa-4527	49	25	the	the	DET
ajfa-4527	49	26	taken	take	VERB
ajfa-4527	49	27	decision	decision	NOUN
ajfa-4527	49	28	require	require	NOUN
ajfa-4527	49	29	skills	skill	NOUN
ajfa-4527	49	30	and	and	CCONJ
ajfa-4527	49	31	time	time	NOUN
ajfa-4527	49	32	)	)	PUNCT
ajfa-4527	49	33	,	,	PUNCT
ajfa-4527	49	34	they	they	PRON
ajfa-4527	49	35	are	be	AUX
ajfa-4527	49	36	substantive	substantive	ADJ
ajfa-4527	49	37	decisions	decision	NOUN
ajfa-4527	49	38	affect	affect	VERB
ajfa-4527	49	39	the	the	DET
ajfa-4527	49	40	whole	whole	ADJ
ajfa-4527	49	41	organization	organization	NOUN
ajfa-4527	49	42	1	1	NUM
ajfa-4527	49	43	.	.	PUNCT
ajfa-4527	50	1	khaled	khaled	PROPN
ajfa-4527	50	2	(	(	PUNCT
ajfa-4527	50	3	2004	2004	NUM
ajfa-4527	50	4	)	)	PUNCT
ajfa-4527	50	5	study	study	NOUN
ajfa-4527	50	6	,	,	PUNCT
ajfa-4527	50	7	entitled	entitle	VERB
ajfa-4527	50	8	:	:	PUNCT
ajfa-4527	50	9	“	"	PUNCT
ajfa-4527	50	10	evaluate	evaluate	VERB
ajfa-4527	50	11	the	the	DET
ajfa-4527	50	12	performance	performance	NOUN
ajfa-4527	50	13	of	of	ADP
ajfa-4527	50	14	the	the	DET
ajfa-4527	50	15	accounting	accounting	NOUN
ajfa-4527	50	16	systems	system	NOUN
ajfa-4527	50	17	of	of	ADP
ajfa-4527	50	18	computer	computer	NOUN
ajfa-4527	50	19	-	-	PUNCT
ajfa-4527	50	20	based	base	VERB
ajfa-4527	50	21	appropriateness	appropriateness	NOUN
ajfa-4527	50	22	to	to	PART
ajfa-4527	50	23	meet	meet	VERB
ajfa-4527	50	24	management	management	NOUN
ajfa-4527	50	25	needs	need	NOUN
ajfa-4527	50	26	”	"	PUNCT
ajfa-4527	50	27	.	.	PUNCT
ajfa-4527	51	1	this	this	DET
ajfa-4527	51	2	study	study	NOUN
ajfa-4527	51	3	aimed	aim	VERB
ajfa-4527	51	4	to	to	PART
ajfa-4527	51	5	evaluate	evaluate	VERB
ajfa-4527	51	6	the	the	DET
ajfa-4527	51	7	performance	performance	NOUN
ajfa-4527	51	8	of	of	ADP
ajfa-4527	51	9	the	the	DET
ajfa-4527	51	10	computer	computer	NOUN
ajfa-4527	51	11	-	-	PUNCT
ajfa-4527	51	12	based	base	VERB
ajfa-4527	51	13	accounting	accounting	NOUN
ajfa-4527	51	14	systems	system	NOUN
ajfa-4527	51	15	in	in	ADP
ajfa-4527	51	16	the	the	DET
ajfa-4527	51	17	services	service	NOUN
ajfa-4527	51	18	and	and	CCONJ
ajfa-4527	51	19	trade	trade	NOUN
ajfa-4527	51	20	sector	sector	NOUN
ajfa-4527	51	21	from	from	ADP
ajfa-4527	51	22	various	various	ADJ
ajfa-4527	51	23	dimensions	dimension	NOUN
ajfa-4527	51	24	,	,	PUNCT
ajfa-4527	51	25	(	(	PUNCT
ajfa-4527	51	26	technical	technical	ADJ
ajfa-4527	51	27	,	,	PUNCT
ajfa-4527	51	28	behavioral	behavioral	ADJ
ajfa-4527	51	29	and	and	CCONJ
ajfa-4527	51	30	human	human	ADJ
ajfa-4527	51	31	)	)	PUNCT
ajfa-4527	51	32	through	through	ADP
ajfa-4527	51	33	the	the	DET
ajfa-4527	51	34	identification	identification	NOUN
ajfa-4527	51	35	of	of	ADP
ajfa-4527	51	36	the	the	DET
ajfa-4527	51	37	extent	extent	NOUN
ajfa-4527	51	38	of	of	ADP
ajfa-4527	51	39	efficiency	efficiency	NOUN
ajfa-4527	51	40	and	and	CCONJ
ajfa-4527	51	41	effectiveness	effectiveness	NOUN
ajfa-4527	51	42	as	as	ADP
ajfa-4527	51	43	in	in	ADP
ajfa-4527	51	44	the	the	DET
ajfa-4527	51	45	performance	performance	NOUN
ajfa-4527	51	46	of	of	ADP
ajfa-4527	51	47	its	its	PRON
ajfa-4527	51	48	tasks	task	NOUN
ajfa-4527	51	49	,	,	PUNCT
ajfa-4527	51	50	from	from	ADP
ajfa-4527	51	51	human	human	ADJ
ajfa-4527	51	52	side	side	NOUN
ajfa-4527	51	53	to	to	PART
ajfa-4527	51	54	identify	identify	VERB
ajfa-4527	51	55	the	the	DET
ajfa-4527	51	56	satisfaction	satisfaction	NOUN
ajfa-4527	51	57	expressed	express	VERB
ajfa-4527	51	58	by	by	ADP
ajfa-4527	51	59	users	user	NOUN
ajfa-4527	51	60	of	of	ADP
ajfa-4527	51	61	these	these	DET
ajfa-4527	51	62	systems	system	NOUN
ajfa-4527	51	63	and	and	CCONJ
ajfa-4527	51	64	outputs	output	NOUN
ajfa-4527	51	65	.	.	PUNCT
ajfa-4527	52	1	asian	asian	ADJ
ajfa-4527	52	2	journal	journal	PROPN
ajfa-4527	52	3	of	of	ADP
ajfa-4527	52	4	finance	finance	PROPN
ajfa-4527	52	5	&	&	CCONJ
ajfa-4527	52	6	accounting	accounting	PROPN
ajfa-4527	52	7	issn	issn	PROPN
ajfa-4527	52	8	1946	1946	NUM
ajfa-4527	52	9	-	-	PUNCT
ajfa-4527	52	10	052x	052x	PROPN
ajfa-4527	52	11	2014	2014	NUM
ajfa-4527	52	12	,	,	PUNCT
ajfa-4527	52	13	vol	vol	NOUN
ajfa-4527	52	14	.	.	PROPN
ajfa-4527	53	1	6	6	NUM
ajfa-4527	53	2	,	,	PUNCT
ajfa-4527	53	3	no	no	INTJ
ajfa-4527	53	4	.	.	NOUN
ajfa-4527	53	5	1	1	NUM
ajfa-4527	53	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4527	53	7	408	408	NUM
ajfa-4527	53	8	this	this	DET
ajfa-4527	53	9	study	study	NOUN
ajfa-4527	53	10	aimed	aim	VERB
ajfa-4527	53	11	to	to	PART
ajfa-4527	53	12	analyze	analyze	VERB
ajfa-4527	53	13	some	some	DET
ajfa-4527	53	14	factors	factor	NOUN
ajfa-4527	53	15	effecting	effect	VERB
ajfa-4527	53	16	the	the	DET
ajfa-4527	53	17	performance	performance	NOUN
ajfa-4527	53	18	of	of	ADP
ajfa-4527	53	19	these	these	DET
ajfa-4527	53	20	systems	system	NOUN
ajfa-4527	53	21	,	,	PUNCT
ajfa-4527	53	22	the	the	DET
ajfa-4527	53	23	results	result	NOUN
ajfa-4527	53	24	of	of	ADP
ajfa-4527	53	25	the	the	DET
ajfa-4527	53	26	study	study	NOUN
ajfa-4527	53	27	have	have	AUX
ajfa-4527	53	28	shown	show	VERB
ajfa-4527	53	29	that	that	SCONJ
ajfa-4527	53	30	systems	system	NOUN
ajfa-4527	53	31	have	have	VERB
ajfa-4527	53	32	a	a	DET
ajfa-4527	53	33	significant	significant	ADJ
ajfa-4527	53	34	degree	degree	NOUN
ajfa-4527	53	35	of	of	ADP
ajfa-4527	53	36	effectiveness	effectiveness	NOUN
ajfa-4527	53	37	in	in	ADP
ajfa-4527	53	38	achieving	achieve	VERB
ajfa-4527	53	39	its	its	PRON
ajfa-4527	53	40	objectives	objective	NOUN
ajfa-4527	53	41	it	it	PRON
ajfa-4527	53	42	showed	show	VERB
ajfa-4527	53	43	that	that	SCONJ
ajfa-4527	53	44	it	it	PRON
ajfa-4527	53	45	is	be	AUX
ajfa-4527	53	46	recognized	recognize	VERB
ajfa-4527	53	47	with	with	ADP
ajfa-4527	53	48	their	their	PRON
ajfa-4527	53	49	ease	ease	NOUN
ajfa-4527	53	50	of	of	ADP
ajfa-4527	53	51	use	use	NOUN
ajfa-4527	53	52	and	and	CCONJ
ajfa-4527	53	53	handle	handle	NOUN
ajfa-4527	53	54	,	,	PUNCT
ajfa-4527	53	55	speed	speed	NOUN
ajfa-4527	53	56	and	and	CCONJ
ajfa-4527	53	57	accuracy	accuracy	NOUN
ajfa-4527	53	58	in	in	ADP
ajfa-4527	53	59	it	it	PRON
ajfa-4527	53	60	input	input	VERB
ajfa-4527	53	61	and	and	CCONJ
ajfa-4527	53	62	manipulating	manipulate	VERB
ajfa-4527	53	63	data	datum	NOUN
ajfa-4527	53	64	with	with	ADP
ajfa-4527	53	65	flexibility	flexibility	NOUN
ajfa-4527	53	66	and	and	CCONJ
ajfa-4527	53	67	integration	integration	NOUN
ajfa-4527	53	68	with	with	ADP
ajfa-4527	53	69	internal	internal	ADJ
ajfa-4527	53	70	functions	function	NOUN
ajfa-4527	53	71	with	with	ADP
ajfa-4527	53	72	other	other	ADJ
ajfa-4527	53	73	systems	system	NOUN
ajfa-4527	53	74	so	so	SCONJ
ajfa-4527	53	75	you	you	PRON
ajfa-4527	53	76	can	can	AUX
ajfa-4527	53	77	enter	enter	VERB
ajfa-4527	53	78	adjustments	adjustment	NOUN
ajfa-4527	53	79	to	to	PART
ajfa-4527	53	80	suit	suit	VERB
ajfa-4527	53	81	the	the	DET
ajfa-4527	53	82	environment	environment	NOUN
ajfa-4527	53	83	and	and	CCONJ
ajfa-4527	53	84	user	user	NOUN
ajfa-4527	53	85	needs	need	NOUN
ajfa-4527	53	86	.	.	PUNCT
ajfa-4527	54	1	this	this	PRON
ajfa-4527	54	2	makes	make	VERB
ajfa-4527	54	3	it	it	PRON
ajfa-4527	54	4	able	able	ADJ
ajfa-4527	54	5	to	to	PART
ajfa-4527	54	6	perform	perform	VERB
ajfa-4527	54	7	the	the	DET
ajfa-4527	54	8	required	require	VERB
ajfa-4527	54	9	functions	function	NOUN
ajfa-4527	54	10	and	and	CCONJ
ajfa-4527	54	11	to	to	PART
ajfa-4527	54	12	maintain	maintain	VERB
ajfa-4527	54	13	a	a	DET
ajfa-4527	54	14	level	level	NOUN
ajfa-4527	54	15	of	of	ADP
ajfa-4527	54	16	performance	performance	NOUN
ajfa-4527	54	17	in	in	ADP
ajfa-4527	54	18	different	different	ADJ
ajfa-4527	54	19	circumstances	circumstance	NOUN
ajfa-4527	54	20	,	,	PUNCT
ajfa-4527	54	21	and	and	CCONJ
ajfa-4527	54	22	is	be	AUX
ajfa-4527	54	23	recognized	recognize	VERB
ajfa-4527	54	24	by	by	ADP
ajfa-4527	54	25	a	a	DET
ajfa-4527	54	26	quality	quality	NOUN
ajfa-4527	54	27	set	set	NOUN
ajfa-4527	54	28	of	of	ADP
ajfa-4527	54	29	rules	rule	NOUN
ajfa-4527	54	30	and	and	CCONJ
ajfa-4527	54	31	control	control	NOUN
ajfa-4527	54	32	procedures	procedure	NOUN
ajfa-4527	54	33	that	that	PRON
ajfa-4527	54	34	supports	support	VERB
ajfa-4527	54	35	accuracy	accuracy	NOUN
ajfa-4527	54	36	and	and	CCONJ
ajfa-4527	54	37	increases	increase	VERB
ajfa-4527	54	38	the	the	DET
ajfa-4527	54	39	possibility	possibility	NOUN
ajfa-4527	54	40	of	of	ADP
ajfa-4527	54	41	depending	depend	VERB
ajfa-4527	54	42	on	on	ADP
ajfa-4527	54	43	it	it	PRON
ajfa-4527	54	44	.	.	PUNCT
ajfa-4527	55	1	the	the	DET
ajfa-4527	55	2	study	study	NOUN
ajfa-4527	55	3	recommends	recommend	VERB
ajfa-4527	55	4	giving	give	VERB
ajfa-4527	55	5	priority	priority	NOUN
ajfa-4527	55	6	to	to	ADP
ajfa-4527	55	7	environmental	environmental	ADJ
ajfa-4527	55	8	systems	system	NOUN
ajfa-4527	55	9	benefit	benefit	VERB
ajfa-4527	55	10	from	from	ADP
ajfa-4527	55	11	the	the	DET
ajfa-4527	55	12	modern	modern	ADJ
ajfa-4527	55	13	technological	technological	ADJ
ajfa-4527	55	14	methods	method	NOUN
ajfa-4527	55	15	such	such	ADJ
ajfa-4527	55	16	as	as	ADP
ajfa-4527	55	17	networks	network	NOUN
ajfa-4527	55	18	and	and	CCONJ
ajfa-4527	55	19	the	the	DET
ajfa-4527	55	20	internet	internet	NOUN
ajfa-4527	55	21	,	,	PUNCT
ajfa-4527	55	22	the	the	DET
ajfa-4527	55	23	user	user	NOUN
ajfa-4527	55	24	participation	participation	NOUN
ajfa-4527	55	25	in	in	ADP
ajfa-4527	55	26	systems	system	NOUN
ajfa-4527	55	27	development	development	NOUN
ajfa-4527	55	28	and	and	CCONJ
ajfa-4527	55	29	design	design	NOUN
ajfa-4527	55	30	.	.	PUNCT
ajfa-4527	56	1	it	it	PRON
ajfa-4527	56	2	also	also	ADV
ajfa-4527	56	3	recommends	recommend	VERB
ajfa-4527	56	4	accounting	accounting	NOUN
ajfa-4527	56	5	students	student	NOUN
ajfa-4527	56	6	to	to	PART
ajfa-4527	56	7	develop	develop	VERB
ajfa-4527	56	8	their	their	PRON
ajfa-4527	56	9	capacities	capacity	NOUN
ajfa-4527	56	10	and	and	CCONJ
ajfa-4527	56	11	skills	skill	NOUN
ajfa-4527	56	12	in	in	ADP
ajfa-4527	56	13	the	the	DET
ajfa-4527	56	14	area	area	NOUN
ajfa-4527	56	15	of	of	ADP
ajfa-4527	56	16	computer	computer	NOUN
ajfa-4527	56	17	and	and	CCONJ
ajfa-4527	56	18	learning	learn	VERB
ajfa-4527	56	19	how	how	SCONJ
ajfa-4527	56	20	programming	programming	NOUN
ajfa-4527	56	21	and	and	CCONJ
ajfa-4527	56	22	design	design	NOUN
ajfa-4527	56	23	of	of	ADP
ajfa-4527	56	24	such	such	ADJ
ajfa-4527	56	25	systems	system	NOUN
ajfa-4527	56	26	,	,	PUNCT
ajfa-4527	56	27	the	the	DET
ajfa-4527	56	28	study	study	NOUN
ajfa-4527	56	29	also	also	ADV
ajfa-4527	56	30	recommends	recommend	VERB
ajfa-4527	56	31	assessing	assess	VERB
ajfa-4527	56	32	the	the	DET
ajfa-4527	56	33	performance	performance	NOUN
ajfa-4527	56	34	of	of	ADP
ajfa-4527	56	35	accounting	accounting	NOUN
ajfa-4527	56	36	systems	system	NOUN
ajfa-4527	56	37	based	base	VERB
ajfa-4527	56	38	on	on	ADP
ajfa-4527	56	39	computer	computer	NOUN
ajfa-4527	56	40	in	in	ADP
ajfa-4527	56	41	the	the	DET
ajfa-4527	56	42	service	service	NOUN
ajfa-4527	56	43	and	and	CCONJ
ajfa-4527	56	44	commercial	commercial	ADJ
ajfa-4527	56	45	sectors	sector	NOUN
ajfa-4527	56	46	.	.	PUNCT
ajfa-4527	57	1	2	2	X
ajfa-4527	57	2	.	.	X
ajfa-4527	57	3	sharif	sharif	PROPN
ajfa-4527	57	4	study	study	PROPN
ajfa-4527	57	5	(	(	PUNCT
ajfa-4527	57	6	2006	2006	NUM
ajfa-4527	57	7	):	):	PUNCT
ajfa-4527	57	8	"	"	PUNCT
ajfa-4527	57	9	risk	risk	NOUN
ajfa-4527	57	10	of	of	ADP
ajfa-4527	57	11	electronic	electronic	ADJ
ajfa-4527	57	12	accounting	accounting	NOUN
ajfa-4527	57	13	information	information	NOUN
ajfa-4527	57	14	systems	system	NOUN
ajfa-4527	57	15	"	"	PUNCT
ajfa-4527	57	16	this	this	DET
ajfa-4527	57	17	study	study	NOUN
ajfa-4527	57	18	aims	aim	VERB
ajfa-4527	57	19	to	to	PART
ajfa-4527	57	20	identify	identify	VERB
ajfa-4527	57	21	the	the	DET
ajfa-4527	57	22	risks	risk	NOUN
ajfa-4527	57	23	of	of	ADP
ajfa-4527	57	24	electronic	electronic	ADJ
ajfa-4527	57	25	accounting	accounting	NOUN
ajfa-4527	57	26	information	information	NOUN
ajfa-4527	57	27	systems	system	NOUN
ajfa-4527	57	28	in	in	ADP
ajfa-4527	57	29	bank	bank	PROPN
ajfa-4527	57	30	,	,	PUNCT
ajfa-4527	57	31	identified	identify	VERB
ajfa-4527	57	32	the	the	DET
ajfa-4527	57	33	main	main	ADJ
ajfa-4527	57	34	causes	cause	NOUN
ajfa-4527	57	35	that	that	PRON
ajfa-4527	57	36	lead	lead	VERB
ajfa-4527	57	37	to	to	ADP
ajfa-4527	57	38	such	such	ADJ
ajfa-4527	57	39	risks	risk	NOUN
ajfa-4527	57	40	and	and	CCONJ
ajfa-4527	57	41	actions	action	NOUN
ajfa-4527	57	42	to	to	PART
ajfa-4527	57	43	prevent	prevent	VERB
ajfa-4527	57	44	those	those	DET
ajfa-4527	57	45	risks	risk	NOUN
ajfa-4527	57	46	.	.	PUNCT
ajfa-4527	58	1	the	the	DET
ajfa-4527	58	2	following	follow	VERB
ajfa-4527	58	3	conclusions	conclusion	NOUN
ajfa-4527	58	4	have	have	AUX
ajfa-4527	58	5	been	be	AUX
ajfa-4527	58	6	reached	reach	VERB
ajfa-4527	58	7	:	:	PUNCT
ajfa-4527	58	8	good	good	ADJ
ajfa-4527	58	9	management	management	NOUN
ajfa-4527	58	10	can	can	AUX
ajfa-4527	58	11	reduce	reduce	VERB
ajfa-4527	58	12	or	or	CCONJ
ajfa-4527	58	13	limit	limit	VERB
ajfa-4527	58	14	the	the	DET
ajfa-4527	58	15	occurrence	occurrence	NOUN
ajfa-4527	58	16	of	of	ADP
ajfa-4527	58	17	risks	risk	NOUN
ajfa-4527	58	18	facing	face	VERB
ajfa-4527	58	19	the	the	DET
ajfa-4527	58	20	bank	bank	NOUN
ajfa-4527	58	21	accounting	accounting	NOUN
ajfa-4527	58	22	information	information	NOUN
ajfa-4527	58	23	systems	system	NOUN
ajfa-4527	58	24	.	.	PUNCT
ajfa-4527	59	1	application	application	NOUN
ajfa-4527	59	2	of	of	ADP
ajfa-4527	59	3	information	information	NOUN
ajfa-4527	59	4	systems	system	NOUN
ajfa-4527	59	5	security	security	NOUN
ajfa-4527	59	6	procedures	procedure	NOUN
ajfa-4527	59	7	reduces	reduce	VERB
ajfa-4527	59	8	the	the	DET
ajfa-4527	59	9	potential	potential	ADJ
ajfa-4527	59	10	risk	risk	NOUN
ajfa-4527	59	11	of	of	ADP
ajfa-4527	59	12	accounting	account	VERB
ajfa-4527	59	13	information	information	NOUN
ajfa-4527	59	14	systems	system	NOUN
ajfa-4527	59	15	.	.	PUNCT
ajfa-4527	60	1	3	3	X
ajfa-4527	60	2	.	.	X
ajfa-4527	60	3	almhasnh	almhasnh	PROPN
ajfa-4527	60	4	study	study	PROPN
ajfa-4527	60	5	(	(	PUNCT
ajfa-4527	60	6	2005	2005	NUM
ajfa-4527	60	7	):	):	PUNCT
ajfa-4527	60	8	"	"	PUNCT
ajfa-4527	60	9	the	the	DET
ajfa-4527	60	10	impact	impact	NOUN
ajfa-4527	60	11	of	of	ADP
ajfa-4527	60	12	the	the	DET
ajfa-4527	60	13	efficiency	efficiency	NOUN
ajfa-4527	60	14	of	of	ADP
ajfa-4527	60	15	information	information	NOUN
ajfa-4527	60	16	systems	system	NOUN
ajfa-4527	60	17	in	in	ADP
ajfa-4527	60	18	the	the	DET
ajfa-4527	60	19	effectiveness	effectiveness	NOUN
ajfa-4527	60	20	of	of	ADP
ajfa-4527	60	21	the	the	DET
ajfa-4527	60	22	decision	decision	NOUN
ajfa-4527	60	23	-	-	PUNCT
ajfa-4527	60	24	making	make	VERB
ajfa-4527	60	25	process	process	NOUN
ajfa-4527	60	26	"	"	PUNCT
ajfa-4527	60	27	.	.	PUNCT
ajfa-4527	61	1	the	the	DET
ajfa-4527	61	2	study	study	NOUN
ajfa-4527	61	3	aims	aim	VERB
ajfa-4527	61	4	to	to	PART
ajfa-4527	61	5	identify	identify	VERB
ajfa-4527	61	6	the	the	DET
ajfa-4527	61	7	impact	impact	NOUN
ajfa-4527	61	8	of	of	ADP
ajfa-4527	61	9	the	the	DET
ajfa-4527	61	10	efficiency	efficiency	NOUN
ajfa-4527	61	11	of	of	ADP
ajfa-4527	61	12	information	information	NOUN
ajfa-4527	61	13	systems	system	NOUN
ajfa-4527	61	14	in	in	ADP
ajfa-4527	61	15	the	the	DET
ajfa-4527	61	16	effectiveness	effectiveness	NOUN
ajfa-4527	61	17	of	of	ADP
ajfa-4527	61	18	the	the	DET
ajfa-4527	61	19	process	process	NOUN
ajfa-4527	61	20	of	of	ADP
ajfa-4527	61	21	making	make	VERB
ajfa-4527	61	22	decisions	decision	NOUN
ajfa-4527	61	23	,	,	PUNCT
ajfa-4527	61	24	the	the	DET
ajfa-4527	61	25	study	study	NOUN
ajfa-4527	61	26	recognize	recognize	VERB
ajfa-4527	61	27	the	the	DET
ajfa-4527	61	28	role	role	NOUN
ajfa-4527	61	29	of	of	ADP
ajfa-4527	61	30	managers	manager	NOUN
ajfa-4527	61	31	in	in	ADP
ajfa-4527	61	32	the	the	DET
ajfa-4527	61	33	organizations	organization	NOUN
ajfa-4527	61	34	in	in	ADP
ajfa-4527	61	35	providing	provide	VERB
ajfa-4527	61	36	a	a	DET
ajfa-4527	61	37	basic	basic	ADJ
ajfa-4527	61	38	rule	rule	NOUN
ajfa-4527	61	39	of	of	ADP
ajfa-4527	61	40	inclusiveness	inclusiveness	NOUN
ajfa-4527	61	41	and	and	CCONJ
ajfa-4527	61	42	specialized	specialized	ADJ
ajfa-4527	61	43	information	information	NOUN
ajfa-4527	61	44	systems	system	NOUN
ajfa-4527	61	45	to	to	PART
ajfa-4527	61	46	strengthen	strengthen	VERB
ajfa-4527	61	47	their	their	PRON
ajfa-4527	61	48	role	role	NOUN
ajfa-4527	61	49	in	in	ADP
ajfa-4527	61	50	sound	sound	ADJ
ajfa-4527	61	51	decision	decision	NOUN
ajfa-4527	61	52	-	-	PUNCT
ajfa-4527	61	53	making	making	NOUN
ajfa-4527	61	54	.	.	PUNCT
ajfa-4527	62	1	the	the	DET
ajfa-4527	62	2	most	most	ADV
ajfa-4527	62	3	important	important	ADJ
ajfa-4527	62	4	results	result	NOUN
ajfa-4527	62	5	of	of	ADP
ajfa-4527	62	6	the	the	DET
ajfa-4527	62	7	study	study	NOUN
ajfa-4527	62	8	indicate	indicate	VERB
ajfa-4527	62	9	the	the	DET
ajfa-4527	62	10	impact	impact	NOUN
ajfa-4527	62	11	of	of	ADP
ajfa-4527	62	12	information	information	NOUN
ajfa-4527	62	13	systems	system	NOUN
ajfa-4527	62	14	to	to	PART
ajfa-4527	62	15	support	support	VERB
ajfa-4527	62	16	physical	physical	ADJ
ajfa-4527	62	17	,	,	PUNCT
ajfa-4527	62	18	financial	financial	ADJ
ajfa-4527	62	19	,	,	PUNCT
ajfa-4527	62	20	technical	technical	ADJ
ajfa-4527	62	21	,	,	PUNCT
ajfa-4527	62	22	human	human	ADJ
ajfa-4527	62	23	and	and	CCONJ
ajfa-4527	62	24	administrative	administrative	ADJ
ajfa-4527	62	25	in	in	ADP
ajfa-4527	62	26	defining	define	VERB
ajfa-4527	62	27	the	the	DET
ajfa-4527	62	28	problem	problem	NOUN
ajfa-4527	62	29	and	and	CCONJ
ajfa-4527	62	30	developing	develop	VERB
ajfa-4527	62	31	and	and	CCONJ
ajfa-4527	62	32	comparing	compare	VERB
ajfa-4527	62	33	alternatives	alternative	NOUN
ajfa-4527	62	34	in	in	ADP
ajfa-4527	62	35	control	control	NOUN
ajfa-4527	62	36	and	and	CCONJ
ajfa-4527	62	37	follow	follow	VERB
ajfa-4527	62	38	-	-	PUNCT
ajfa-4527	62	39	up	up	NOUN
ajfa-4527	62	40	.	.	PUNCT
ajfa-4527	63	1	the	the	DET
ajfa-4527	63	2	study	study	NOUN
ajfa-4527	63	3	recommended	recommend	VERB
ajfa-4527	63	4	that	that	SCONJ
ajfa-4527	63	5	senior	senior	ADJ
ajfa-4527	63	6	management	management	NOUN
ajfa-4527	63	7	should	should	AUX
ajfa-4527	63	8	provide	provide	VERB
ajfa-4527	63	9	support	support	NOUN
ajfa-4527	63	10	to	to	ADP
ajfa-4527	63	11	users	user	NOUN
ajfa-4527	63	12	through	through	ADP
ajfa-4527	63	13	encouraging	encourage	VERB
ajfa-4527	63	14	them	they	PRON
ajfa-4527	63	15	to	to	PART
ajfa-4527	63	16	use	use	VERB
ajfa-4527	63	17	the	the	DET
ajfa-4527	63	18	system	system	NOUN
ajfa-4527	63	19	,	,	PUNCT
ajfa-4527	63	20	identify	identify	VERB
ajfa-4527	63	21	their	their	PRON
ajfa-4527	63	22	needs	need	NOUN
ajfa-4527	63	23	,	,	PUNCT
ajfa-4527	63	24	participate	participate	VERB
ajfa-4527	63	25	in	in	ADP
ajfa-4527	63	26	the	the	DET
ajfa-4527	63	27	development	development	NOUN
ajfa-4527	63	28	of	of	ADP
ajfa-4527	63	29	computerized	computerized	ADJ
ajfa-4527	63	30	information	information	NOUN
ajfa-4527	63	31	system	system	NOUN
ajfa-4527	63	32	,	,	PUNCT
ajfa-4527	63	33	strengthening	strengthen	VERB
ajfa-4527	63	34	the	the	DET
ajfa-4527	63	35	relationship	relationship	NOUN
ajfa-4527	63	36	between	between	ADP
ajfa-4527	63	37	users	user	NOUN
ajfa-4527	63	38	of	of	ADP
ajfa-4527	63	39	information	information	NOUN
ajfa-4527	63	40	systems	system	NOUN
ajfa-4527	63	41	and	and	CCONJ
ajfa-4527	63	42	the	the	DET
ajfa-4527	63	43	responsible	responsible	ADJ
ajfa-4527	63	44	people	people	NOUN
ajfa-4527	63	45	of	of	ADP
ajfa-4527	63	46	this	this	DET
ajfa-4527	63	47	system	system	NOUN
ajfa-4527	63	48	then	then	ADV
ajfa-4527	63	49	later	later	ADV
ajfa-4527	63	50	set	set	VERB
ajfa-4527	63	51	up	up	ADP
ajfa-4527	63	52	training	training	NOUN
ajfa-4527	63	53	programs	program	NOUN
ajfa-4527	63	54	for	for	ADP
ajfa-4527	63	55	users	user	NOUN
ajfa-4527	63	56	and	and	CCONJ
ajfa-4527	63	57	increased	increase	VERB
ajfa-4527	63	58	attention	attention	NOUN
ajfa-4527	63	59	to	to	ADP
ajfa-4527	63	60	the	the	DET
ajfa-4527	63	61	human	human	ADJ
ajfa-4527	63	62	and	and	CCONJ
ajfa-4527	63	63	material	material	NOUN
ajfa-4527	63	64	inputs	input	NOUN
ajfa-4527	63	65	and	and	CCONJ
ajfa-4527	63	66	finance	finance	NOUN
ajfa-4527	63	67	.	.	PUNCT
ajfa-4527	64	1	asian	asian	ADJ
ajfa-4527	64	2	journal	journal	PROPN
ajfa-4527	64	3	of	of	ADP
ajfa-4527	64	4	finance	finance	PROPN
ajfa-4527	64	5	&	&	CCONJ
ajfa-4527	64	6	accounting	accounting	PROPN
ajfa-4527	64	7	issn	issn	PROPN
ajfa-4527	64	8	1946	1946	NUM
ajfa-4527	64	9	-	-	PUNCT
ajfa-4527	64	10	052x	052x	PROPN
ajfa-4527	64	11	2014	2014	NUM
ajfa-4527	64	12	,	,	PUNCT
ajfa-4527	64	13	vol	vol	NOUN
ajfa-4527	64	14	.	.	PROPN
ajfa-4527	65	1	6	6	NUM
ajfa-4527	65	2	,	,	PUNCT
ajfa-4527	65	3	no	no	INTJ
ajfa-4527	65	4	.	.	NOUN
ajfa-4527	65	5	1	1	NUM
ajfa-4527	65	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4527	65	7	409	409	NUM
ajfa-4527	65	8	4	4	NUM
ajfa-4527	65	9	.	.	PUNCT
ajfa-4527	66	1	seam	seam	NOUN
ajfa-4527	66	2	(	(	PUNCT
ajfa-4527	66	3	2004	2004	NUM
ajfa-4527	66	4	):	):	PUNCT
ajfa-4527	66	5	"	"	PUNCT
ajfa-4527	66	6	assessment	assessment	NOUN
ajfa-4527	66	7	of	of	ADP
ajfa-4527	66	8	the	the	DET
ajfa-4527	66	9	effectiveness	effectiveness	NOUN
ajfa-4527	66	10	of	of	ADP
ajfa-4527	66	11	computerized	computerized	ADJ
ajfa-4527	66	12	accounting	accounting	NOUN
ajfa-4527	66	13	information	information	NOUN
ajfa-4527	66	14	systems	system	NOUN
ajfa-4527	66	15	in	in	ADP
ajfa-4527	66	16	jordanian	jordanian	ADJ
ajfa-4527	66	17	commercial	commercial	ADJ
ajfa-4527	66	18	banks	bank	NOUN
ajfa-4527	66	19	under	under	ADP
ajfa-4527	66	20	technological	technological	ADJ
ajfa-4527	66	21	development	development	NOUN
ajfa-4527	66	22	.	.	PUNCT
ajfa-4527	66	23	"	"	PUNCT
ajfa-4527	67	1	this	this	DET
ajfa-4527	67	2	study	study	NOUN
ajfa-4527	67	3	aimed	aim	VERB
ajfa-4527	67	4	to	to	PART
ajfa-4527	67	5	evaluate	evaluate	VERB
ajfa-4527	67	6	the	the	DET
ajfa-4527	67	7	effectiveness	effectiveness	NOUN
ajfa-4527	67	8	of	of	ADP
ajfa-4527	67	9	information	information	NOUN
ajfa-4527	67	10	systems	system	NOUN
ajfa-4527	67	11	and	and	CCONJ
ajfa-4527	67	12	accounting	accounting	NOUN
ajfa-4527	67	13	systems	system	NOUN
ajfa-4527	67	14	in	in	ADP
ajfa-4527	67	15	jordanian	jordanian	ADJ
ajfa-4527	67	16	commercial	commercial	ADJ
ajfa-4527	67	17	banks	bank	NOUN
ajfa-4527	67	18	under	under	ADP
ajfa-4527	67	19	technological	technological	ADJ
ajfa-4527	67	20	development	development	NOUN
ajfa-4527	67	21	through	through	ADP
ajfa-4527	67	22	a	a	DET
ajfa-4527	67	23	set	set	NOUN
ajfa-4527	67	24	of	of	ADP
ajfa-4527	67	25	agenda	agenda	NOUN
ajfa-4527	67	26	that	that	PRON
ajfa-4527	67	27	reflects	reflect	VERB
ajfa-4527	67	28	the	the	DET
ajfa-4527	67	29	effectiveness	effectiveness	NOUN
ajfa-4527	67	30	of	of	ADP
ajfa-4527	67	31	the	the	DET
ajfa-4527	67	32	performance	performance	NOUN
ajfa-4527	67	33	of	of	ADP
ajfa-4527	67	34	such	such	ADJ
ajfa-4527	67	35	systems	system	NOUN
ajfa-4527	67	36	of	of	ADP
ajfa-4527	67	37	quality	quality	NOUN
ajfa-4527	67	38	and	and	CCONJ
ajfa-4527	67	39	flexibility	flexibility	NOUN
ajfa-4527	67	40	,	,	PUNCT
ajfa-4527	67	41	simplicity	simplicity	NOUN
ajfa-4527	67	42	and	and	CCONJ
ajfa-4527	67	43	reliability	reliability	NOUN
ajfa-4527	67	44	.	.	PUNCT
ajfa-4527	68	1	the	the	DET
ajfa-4527	68	2	study	study	NOUN
ajfa-4527	68	3	concentrates	concentrate	VERB
ajfa-4527	68	4	on	on	ADP
ajfa-4527	68	5	the	the	DET
ajfa-4527	68	6	role	role	NOUN
ajfa-4527	68	7	of	of	ADP
ajfa-4527	68	8	accounting	accounting	NOUN
ajfa-4527	68	9	information	information	NOUN
ajfa-4527	68	10	systems	system	NOUN
ajfa-4527	68	11	as	as	ADP
ajfa-4527	68	12	a	a	DET
ajfa-4527	68	13	backbone	backbone	NOUN
ajfa-4527	68	14	between	between	ADP
ajfa-4527	68	15	information	information	NOUN
ajfa-4527	68	16	systems	system	NOUN
ajfa-4527	68	17	in	in	ADP
ajfa-4527	68	18	banks	bank	NOUN
ajfa-4527	68	19	,	,	PUNCT
ajfa-4527	68	20	by	by	ADP
ajfa-4527	68	21	what	what	PRON
ajfa-4527	68	22	these	these	DET
ajfa-4527	68	23	systems	system	NOUN
ajfa-4527	68	24	of	of	ADP
ajfa-4527	68	25	accounting	accounting	NOUN
ajfa-4527	68	26	information	information	NOUN
ajfa-4527	68	27	summarizing	summarize	VERB
ajfa-4527	68	28	the	the	DET
ajfa-4527	68	29	events	event	NOUN
ajfa-4527	68	30	and	and	CCONJ
ajfa-4527	68	31	processes	process	NOUN
ajfa-4527	68	32	that	that	PRON
ajfa-4527	68	33	have	have	AUX
ajfa-4527	68	34	been	be	AUX
ajfa-4527	68	35	used	use	VERB
ajfa-4527	68	36	in	in	ADP
ajfa-4527	68	37	the	the	DET
ajfa-4527	68	38	bank	bank	NOUN
ajfa-4527	68	39	,	,	PUNCT
ajfa-4527	68	40	and	and	CCONJ
ajfa-4527	68	41	the	the	DET
ajfa-4527	68	42	resulting	result	VERB
ajfa-4527	68	43	information	information	NOUN
ajfa-4527	68	44	necessary	necessary	ADJ
ajfa-4527	68	45	for	for	ADP
ajfa-4527	68	46	effective	effective	ADJ
ajfa-4527	68	47	decision	decision	NOUN
ajfa-4527	68	48	-	-	PUNCT
ajfa-4527	68	49	making	making	NOUN
ajfa-4527	68	50	.	.	PUNCT
ajfa-4527	69	1	the	the	DET
ajfa-4527	69	2	results	result	NOUN
ajfa-4527	69	3	of	of	ADP
ajfa-4527	69	4	the	the	DET
ajfa-4527	69	5	study	study	NOUN
ajfa-4527	69	6	showed	show	VERB
ajfa-4527	69	7	that	that	SCONJ
ajfa-4527	69	8	the	the	DET
ajfa-4527	69	9	computerized	computerized	ADJ
ajfa-4527	69	10	accounting	accounting	NOUN
ajfa-4527	69	11	information	information	NOUN
ajfa-4527	69	12	systems	system	NOUN
ajfa-4527	69	13	in	in	ADP
ajfa-4527	69	14	commercial	commercial	ADJ
ajfa-4527	69	15	banks	bank	NOUN
ajfa-4527	69	16	of	of	ADP
ajfa-4527	69	17	jordan	jordan	PROPN
ajfa-4527	69	18	are	be	AUX
ajfa-4527	69	19	characterized	characterize	VERB
ajfa-4527	69	20	by	by	ADP
ajfa-4527	69	21	the	the	DET
ajfa-4527	69	22	availability	availability	NOUN
ajfa-4527	69	23	of	of	ADP
ajfa-4527	69	24	four	four	NUM
ajfa-4527	69	25	characteristics	characteristic	NOUN
ajfa-4527	69	26	(	(	PUNCT
ajfa-4527	69	27	quality	quality	NOUN
ajfa-4527	69	28	,	,	PUNCT
ajfa-4527	69	29	flexibility	flexibility	NOUN
ajfa-4527	69	30	,	,	PUNCT
ajfa-4527	69	31	simplicity	simplicity	NOUN
ajfa-4527	69	32	,	,	PUNCT
ajfa-4527	69	33	reliability	reliability	NOUN
ajfa-4527	69	34	)	)	PUNCT
ajfa-4527	69	35	.	.	PUNCT
ajfa-4527	70	1	5	5	X
ajfa-4527	70	2	.	.	X
ajfa-4527	70	3	abdel	abdel	PROPN
ajfa-4527	70	4	raziq	raziq	PROPN
ajfa-4527	70	5	(	(	PUNCT
ajfa-4527	70	6	1993	1993	NUM
ajfa-4527	70	7	)	)	PUNCT
ajfa-4527	70	8	,	,	PUNCT
ajfa-4527	70	9	entitled	entitle	VERB
ajfa-4527	70	10	:	:	PUNCT
ajfa-4527	70	11	"	"	PUNCT
ajfa-4527	70	12	the	the	DET
ajfa-4527	70	13	use	use	NOUN
ajfa-4527	70	14	of	of	ADP
ajfa-4527	70	15	computer	computer	NOUN
ajfa-4527	70	16	information	information	NOUN
ajfa-4527	70	17	in	in	ADP
ajfa-4527	70	18	administrative	administrative	ADJ
ajfa-4527	70	19	decisions	decision	NOUN
ajfa-4527	70	20	relating	relate	VERB
ajfa-4527	70	21	to	to	ADP
ajfa-4527	70	22	planning	planning	NOUN
ajfa-4527	70	23	and	and	CCONJ
ajfa-4527	70	24	control	control	NOUN
ajfa-4527	70	25	functions	function	NOUN
ajfa-4527	70	26	"	"	PUNCT
ajfa-4527	70	27	,	,	PUNCT
ajfa-4527	70	28	applied	apply	VERB
ajfa-4527	70	29	study	study	NOUN
ajfa-4527	70	30	in	in	ADP
ajfa-4527	70	31	jordanian	jordanian	ADJ
ajfa-4527	70	32	general	general	ADJ
ajfa-4527	70	33	corporate	corporate	ADJ
ajfa-4527	70	34	companies	company	NOUN
ajfa-4527	70	35	"	"	PUNCT
ajfa-4527	70	36	.	.	PUNCT
ajfa-4527	71	1	this	this	DET
ajfa-4527	71	2	study	study	NOUN
ajfa-4527	71	3	was	be	AUX
ajfa-4527	71	4	to	to	PART
ajfa-4527	71	5	determine	determine	VERB
ajfa-4527	71	6	the	the	DET
ajfa-4527	71	7	extent	extent	NOUN
ajfa-4527	71	8	of	of	ADP
ajfa-4527	71	9	the	the	DET
ajfa-4527	71	10	use	use	NOUN
ajfa-4527	71	11	of	of	ADP
ajfa-4527	71	12	accounting	accounting	NOUN
ajfa-4527	71	13	information	information	NOUN
ajfa-4527	71	14	in	in	ADP
ajfa-4527	71	15	administrative	administrative	ADJ
ajfa-4527	71	16	decisions	decision	NOUN
ajfa-4527	71	17	relating	relate	VERB
ajfa-4527	71	18	to	to	ADP
ajfa-4527	71	19	planning	plan	VERB
ajfa-4527	71	20	,	,	PUNCT
ajfa-4527	71	21	controling	control	VERB
ajfa-4527	71	22	functions	function	NOUN
ajfa-4527	71	23	and	and	CCONJ
ajfa-4527	71	24	application	application	NOUN
ajfa-4527	71	25	to	to	ADP
ajfa-4527	71	26	all	all	DET
ajfa-4527	71	27	(	(	PUNCT
ajfa-4527	71	28	41	41	NUM
ajfa-4527	71	29	)	)	PUNCT
ajfa-4527	71	30	jordanian	jordanian	ADJ
ajfa-4527	71	31	industrial	industrial	ADJ
ajfa-4527	71	32	corporations	corporation	NOUN
ajfa-4527	71	33	listed	list	VERB
ajfa-4527	71	34	in	in	ADP
ajfa-4527	71	35	amman	amman	PROPN
ajfa-4527	71	36	financial	financial	ADJ
ajfa-4527	71	37	market	market	NOUN
ajfa-4527	71	38	.	.	PUNCT
ajfa-4527	72	1	one	one	NUM
ajfa-4527	72	2	of	of	ADP
ajfa-4527	72	3	the	the	DET
ajfa-4527	72	4	most	most	ADV
ajfa-4527	72	5	important	important	ADJ
ajfa-4527	72	6	findings	finding	NOUN
ajfa-4527	72	7	of	of	ADP
ajfa-4527	72	8	the	the	DET
ajfa-4527	72	9	study	study	NOUN
ajfa-4527	72	10	that	that	SCONJ
ajfa-4527	72	11	most	most	ADJ
ajfa-4527	72	12	jordanian	jordanian	ADJ
ajfa-4527	72	13	industrial	industrial	ADJ
ajfa-4527	72	14	companies	company	NOUN
ajfa-4527	72	15	use	use	VERB
ajfa-4527	72	16	accounting	accounting	NOUN
ajfa-4527	72	17	information	information	NOUN
ajfa-4527	72	18	,	,	PUNCT
ajfa-4527	72	19	and	and	CCONJ
ajfa-4527	72	20	convergent	convergent	NOUN
ajfa-4527	72	21	rates	rate	NOUN
ajfa-4527	72	22	when	when	SCONJ
ajfa-4527	72	23	making	make	VERB
ajfa-4527	72	24	administrative	administrative	ADJ
ajfa-4527	72	25	decisions	decision	NOUN
ajfa-4527	72	26	concerning	concern	VERB
ajfa-4527	72	27	the	the	DET
ajfa-4527	72	28	planning	planning	NOUN
ajfa-4527	72	29	function	function	NOUN
ajfa-4527	72	30	or	or	CCONJ
ajfa-4527	72	31	control	control	NOUN
ajfa-4527	72	32	or	or	CCONJ
ajfa-4527	72	33	both	both	PRON
ajfa-4527	72	34	of	of	ADP
ajfa-4527	72	35	them	they	PRON
ajfa-4527	72	36	.	.	PUNCT
ajfa-4527	73	1	6	6	NUM
ajfa-4527	73	2	.	.	X
ajfa-4527	73	3	kokhon	kokhon	X
ajfa-4527	73	4	(	(	PUNCT
ajfa-4527	73	5	1988	1988	NUM
ajfa-4527	73	6	)	)	PUNCT
ajfa-4527	73	7	,	,	PUNCT
ajfa-4527	73	8	the	the	DET
ajfa-4527	73	9	accounting	accounting	NOUN
ajfa-4527	73	10	control	control	NOUN
ajfa-4527	73	11	under	under	ADP
ajfa-4527	73	12	electronic	electronic	ADJ
ajfa-4527	73	13	systems	system	NOUN
ajfa-4527	73	14	and	and	CCONJ
ajfa-4527	73	15	their	their	PRON
ajfa-4527	73	16	applications	application	NOUN
ajfa-4527	73	17	in	in	ADP
ajfa-4527	73	18	the	the	DET
ajfa-4527	73	19	jordanian	jordanian	ADJ
ajfa-4527	73	20	central	central	ADJ
ajfa-4527	73	21	bank	bank	NOUN
ajfa-4527	73	22	.	.	PUNCT
ajfa-4527	74	1	this	this	DET
ajfa-4527	74	2	study	study	NOUN
ajfa-4527	74	3	aimed	aim	VERB
ajfa-4527	74	4	to	to	PART
ajfa-4527	74	5	follow	follow	VERB
ajfa-4527	74	6	the	the	DET
ajfa-4527	74	7	procedures	procedure	NOUN
ajfa-4527	74	8	established	establish	VERB
ajfa-4527	74	9	in	in	ADP
ajfa-4527	74	10	the	the	DET
ajfa-4527	74	11	department	department	NOUN
ajfa-4527	74	12	of	of	ADP
ajfa-4527	74	13	computer	computer	NOUN
ajfa-4527	74	14	control	control	NOUN
ajfa-4527	74	15	in	in	ADP
ajfa-4527	74	16	the	the	DET
ajfa-4527	74	17	central	central	ADJ
ajfa-4527	74	18	bank	bank	PROPN
ajfa-4527	74	19	of	of	ADP
ajfa-4527	74	20	jordan	jordan	PROPN
ajfa-4527	74	21	,	,	PUNCT
ajfa-4527	74	22	in	in	ADP
ajfa-4527	74	23	its	its	PRON
ajfa-4527	74	24	electronic	electronic	ADJ
ajfa-4527	74	25	accounting	accounting	NOUN
ajfa-4527	74	26	,	,	PUNCT
ajfa-4527	74	27	compared	compare	VERB
ajfa-4527	74	28	to	to	ADP
ajfa-4527	74	29	the	the	DET
ajfa-4527	74	30	control	control	NOUN
ajfa-4527	74	31	procedures	procedure	NOUN
ajfa-4527	74	32	that	that	PRON
ajfa-4527	74	33	should	should	AUX
ajfa-4527	74	34	be	be	AUX
ajfa-4527	74	35	followed	follow	VERB
ajfa-4527	74	36	to	to	PART
ajfa-4527	74	37	enable	enable	VERB
ajfa-4527	74	38	checking	check	VERB
ajfa-4527	74	39	control	control	NOUN
ajfa-4527	74	40	procedures	procedure	NOUN
ajfa-4527	74	41	and	and	CCONJ
ajfa-4527	74	42	follow	follow	VERB
ajfa-4527	74	43	the	the	DET
ajfa-4527	74	44	latest	late	ADJ
ajfa-4527	74	45	scientific	scientific	ADJ
ajfa-4527	74	46	methods	method	NOUN
ajfa-4527	74	47	in	in	ADP
ajfa-4527	74	48	the	the	DET
ajfa-4527	74	49	application	application	NOUN
ajfa-4527	74	50	of	of	ADP
ajfa-4527	74	51	these	these	DET
ajfa-4527	74	52	procedures	procedure	NOUN
ajfa-4527	74	53	,	,	PUNCT
ajfa-4527	74	54	the	the	DET
ajfa-4527	74	55	researcher	researcher	NOUN
ajfa-4527	74	56	used	use	VERB
ajfa-4527	74	57	in	in	ADP
ajfa-4527	74	58	her	her	PRON
ajfa-4527	74	59	study	study	NOUN
ajfa-4527	74	60	the	the	DET
ajfa-4527	74	61	descriptive	descriptive	ADJ
ajfa-4527	74	62	and	and	CCONJ
ajfa-4527	74	63	analytical	analytical	ADJ
ajfa-4527	74	64	study	study	NOUN
ajfa-4527	74	65	of	of	ADP
ajfa-4527	74	66	accounting	accounting	NOUN
ajfa-4527	74	67	control	control	NOUN
ajfa-4527	74	68	procedures	procedure	NOUN
ajfa-4527	74	69	in	in	ADP
ajfa-4527	74	70	the	the	DET
ajfa-4527	74	71	electronic	electronic	ADJ
ajfa-4527	74	72	financial	financial	ADJ
ajfa-4527	74	73	systems	system	NOUN
ajfa-4527	74	74	:	:	PUNCT
ajfa-4527	74	75	.	.	PUNCT
ajfa-4527	75	1	the	the	DET
ajfa-4527	75	2	study	study	NOUN
ajfa-4527	75	3	focused	focus	VERB
ajfa-4527	75	4	on	on	ADP
ajfa-4527	75	5	the	the	DET
ajfa-4527	75	6	accounting	accounting	NOUN
ajfa-4527	75	7	control	control	NOUN
ajfa-4527	75	8	procedures	procedure	NOUN
ajfa-4527	75	9	,	,	PUNCT
ajfa-4527	75	10	both	both	CCONJ
ajfa-4527	75	11	the	the	DET
ajfa-4527	75	12	general	general	ADJ
ajfa-4527	75	13	control	control	NOUN
ajfa-4527	75	14	and	and	CCONJ
ajfa-4527	75	15	the	the	DET
ajfa-4527	75	16	control	control	NOUN
ajfa-4527	75	17	on	on	ADP
ajfa-4527	75	18	the	the	DET
ajfa-4527	75	19	application	application	NOUN
ajfa-4527	75	20	in	in	ADP
ajfa-4527	75	21	computer	computer	NOUN
ajfa-4527	75	22	service	service	NOUN
ajfa-4527	75	23	,	,	PUNCT
ajfa-4527	75	24	and	and	CCONJ
ajfa-4527	75	25	electronic	electronic	ADJ
ajfa-4527	75	26	accounting	accounting	NOUN
ajfa-4527	75	27	system	system	NOUN
ajfa-4527	75	28	,	,	PUNCT
ajfa-4527	75	29	the	the	DET
ajfa-4527	75	30	study	study	NOUN
ajfa-4527	75	31	of	of	ADP
ajfa-4527	75	32	electronic	electronic	ADJ
ajfa-4527	75	33	accounting	accounting	NOUN
ajfa-4527	75	34	system	system	NOUN
ajfa-4527	75	35	in	in	ADP
ajfa-4527	75	36	the	the	DET
ajfa-4527	75	37	jordanian	jordanian	ADJ
ajfa-4527	75	38	central	central	ADJ
ajfa-4527	75	39	bank	bank	PROPN
ajfa-4527	75	40	and	and	CCONJ
ajfa-4527	75	41	regulatory	regulatory	ADJ
ajfa-4527	75	42	procedures	procedure	NOUN
ajfa-4527	75	43	followed	follow	VERB
ajfa-4527	75	44	in	in	ADP
ajfa-4527	75	45	both	both	DET
ajfa-4527	75	46	phases	phase	NOUN
ajfa-4527	75	47	of	of	ADP
ajfa-4527	75	48	the	the	DET
ajfa-4527	75	49	system	system	NOUN
ajfa-4527	75	50	input	input	NOUN
ajfa-4527	75	51	stage	stage	NOUN
ajfa-4527	75	52	or	or	CCONJ
ajfa-4527	75	53	stage	stage	NOUN
ajfa-4527	75	54	of	of	ADP
ajfa-4527	75	55	data	datum	NOUN
ajfa-4527	75	56	processing	processing	NOUN
ajfa-4527	75	57	or	or	CCONJ
ajfa-4527	75	58	output	output	NOUN
ajfa-4527	75	59	stage	stage	NOUN
ajfa-4527	75	60	.	.	PUNCT
ajfa-4527	76	1	6.1	6.1	NUM
ajfa-4527	76	2	.	.	PUNCT
ajfa-4527	77	1	the	the	DET
ajfa-4527	77	2	most	most	ADV
ajfa-4527	77	3	important	important	ADJ
ajfa-4527	77	4	characteristic	characteristic	NOUN
ajfa-4527	77	5	of	of	ADP
ajfa-4527	77	6	our	our	PRON
ajfa-4527	77	7	previous	previous	ADJ
ajfa-4527	77	8	studies	study	NOUN
ajfa-4527	77	9	the	the	DET
ajfa-4527	77	10	most	most	ADV
ajfa-4527	77	11	important	important	ADJ
ajfa-4527	77	12	feature	feature	NOUN
ajfa-4527	77	13	of	of	ADP
ajfa-4527	77	14	our	our	PRON
ajfa-4527	77	15	previous	previous	ADJ
ajfa-4527	77	16	studies	study	NOUN
ajfa-4527	77	17	that	that	PRON
ajfa-4527	77	18	it	it	PRON
ajfa-4527	77	19	taken	take	VERB
ajfa-4527	77	20	into	into	ADP
ajfa-4527	77	21	account	account	NOUN
ajfa-4527	77	22	all	all	PRON
ajfa-4527	77	23	affecting	affect	VERB
ajfa-4527	77	24	participant	participant	NOUN
ajfa-4527	77	25	on	on	ADP
ajfa-4527	77	26	accounting	accounting	NOUN
ajfa-4527	77	27	systems	system	NOUN
ajfa-4527	77	28	and	and	CCONJ
ajfa-4527	77	29	its	its	PRON
ajfa-4527	77	30	modern	modern	ADJ
ajfa-4527	77	31	methods	method	NOUN
ajfa-4527	77	32	:	:	PUNCT
ajfa-4527	77	33	bank	bank	NOUN
ajfa-4527	77	34	managers	manager	NOUN
ajfa-4527	77	35	/	/	SYM
ajfa-4527	77	36	staff	staff	NOUN
ajfa-4527	77	37	of	of	ADP
ajfa-4527	77	38	the	the	DET
ajfa-4527	77	39	banks	bank	NOUN
ajfa-4527	77	40	/	/	SYM
ajfa-4527	77	41	investors	investor	NOUN
ajfa-4527	77	42	/	/	SYM
ajfa-4527	77	43	customers	customer	NOUN
ajfa-4527	77	44	.	.	PUNCT
ajfa-4527	78	1	asian	asian	ADJ
ajfa-4527	78	2	journal	journal	PROPN
ajfa-4527	78	3	of	of	ADP
ajfa-4527	78	4	finance	finance	PROPN
ajfa-4527	78	5	&	&	CCONJ
ajfa-4527	78	6	accounting	accounting	PROPN
ajfa-4527	78	7	issn	issn	PROPN
ajfa-4527	78	8	1946	1946	NUM
ajfa-4527	78	9	-	-	PUNCT
ajfa-4527	78	10	052x	052x	PROPN
ajfa-4527	78	11	2014	2014	NUM
ajfa-4527	78	12	,	,	PUNCT
ajfa-4527	78	13	vol	vol	NOUN
ajfa-4527	78	14	.	.	PROPN
ajfa-4527	78	15	6	6	NUM
ajfa-4527	78	16	,	,	PUNCT
ajfa-4527	78	17	no	no	INTJ
ajfa-4527	78	18	.	.	NOUN
ajfa-4527	78	19	1	1	NUM
ajfa-4527	78	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4527	78	21	410	410	NUM
ajfa-4527	78	22	the	the	DET
ajfa-4527	78	23	study	study	NOUN
ajfa-4527	78	24	results	result	NOUN
ajfa-4527	78	25	was	be	AUX
ajfa-4527	78	26	also	also	ADV
ajfa-4527	78	27	characterized	characterize	VERB
ajfa-4527	78	28	by	by	ADP
ajfa-4527	78	29	the	the	DET
ajfa-4527	78	30	ability	ability	NOUN
ajfa-4527	78	31	to	to	PART
ajfa-4527	78	32	circulate	circulate	VERB
ajfa-4527	78	33	its	its	PRON
ajfa-4527	78	34	results	result	NOUN
ajfa-4527	78	35	to	to	ADP
ajfa-4527	78	36	all	all	DET
ajfa-4527	78	37	banks	bank	NOUN
ajfa-4527	78	38	(	(	PUNCT
ajfa-4527	78	39	commercial	commercial	ADJ
ajfa-4527	78	40	and	and	CCONJ
ajfa-4527	78	41	investment	investment	NOUN
ajfa-4527	78	42	)	)	PUNCT
ajfa-4527	78	43	because	because	SCONJ
ajfa-4527	78	44	all	all	DET
ajfa-4527	78	45	the	the	DET
ajfa-4527	78	46	banks	bank	NOUN
ajfa-4527	78	47	uses	use	VERB
ajfa-4527	78	48	trade	trade	NOUN
ajfa-4527	78	49	as	as	ADP
ajfa-4527	78	50	a	a	DET
ajfa-4527	78	51	major	major	ADJ
ajfa-4527	78	52	activity	activity	NOUN
ajfa-4527	78	53	of	of	ADP
ajfa-4527	78	54	its	its	PRON
ajfa-4527	78	55	dealings	dealing	NOUN
ajfa-4527	78	56	,	,	PUNCT
ajfa-4527	78	57	given	give	VERB
ajfa-4527	78	58	its	its	PRON
ajfa-4527	78	59	high	high	ADJ
ajfa-4527	78	60	profitability	profitability	NOUN
ajfa-4527	78	61	.	.	PUNCT
ajfa-4527	79	1	through	through	ADP
ajfa-4527	79	2	the	the	DET
ajfa-4527	79	3	review	review	NOUN
ajfa-4527	79	4	of	of	ADP
ajfa-4527	79	5	previous	previous	ADJ
ajfa-4527	79	6	studies	study	NOUN
ajfa-4527	79	7	,	,	PUNCT
ajfa-4527	79	8	it	it	PRON
ajfa-4527	79	9	has	have	AUX
ajfa-4527	79	10	been	be	AUX
ajfa-4527	79	11	utilized	utilize	VERB
ajfa-4527	79	12	in	in	ADP
ajfa-4527	79	13	the	the	DET
ajfa-4527	79	14	theoretical	theoretical	ADJ
ajfa-4527	79	15	side	side	NOUN
ajfa-4527	79	16	of	of	ADP
ajfa-4527	79	17	the	the	DET
ajfa-4527	79	18	study	study	NOUN
ajfa-4527	79	19	as	as	SCONJ
ajfa-4527	79	20	follows	follow	VERB
ajfa-4527	79	21	:	:	PUNCT
ajfa-4527	79	22	1	1	X
ajfa-4527	79	23	.	.	X
ajfa-4527	79	24	studying	study	VERB
ajfa-4527	79	25	accounting	accounting	NOUN
ajfa-4527	79	26	information	information	NOUN
ajfa-4527	79	27	systems	system	NOUN
ajfa-4527	79	28	impact	impact	NOUN
ajfa-4527	79	29	on	on	ADP
ajfa-4527	79	30	the	the	DET
ajfa-4527	79	31	decision	decision	NOUN
ajfa-4527	79	32	-	-	PUNCT
ajfa-4527	79	33	making	make	VERB
ajfa-4527	79	34	process	process	NOUN
ajfa-4527	79	35	of	of	ADP
ajfa-4527	79	36	the	the	DET
ajfa-4527	79	37	bank	bank	NOUN
ajfa-4527	79	38	.	.	PUNCT
ajfa-4527	80	1	2	2	X
ajfa-4527	80	2	.	.	NUM
ajfa-4527	80	3	factors	factor	NOUN
ajfa-4527	80	4	affecting	affect	VERB
ajfa-4527	80	5	accounting	accounting	NOUN
ajfa-4527	80	6	information	information	NOUN
ajfa-4527	80	7	systems	system	NOUN
ajfa-4527	80	8	(	(	PUNCT
ajfa-4527	80	9	environmental	environmental	ADJ
ajfa-4527	80	10	,	,	PUNCT
ajfa-4527	80	11	organization	organization	NOUN
ajfa-4527	80	12	...	...	PUNCT
ajfa-4527	80	13	)	)	PUNCT
ajfa-4527	80	14	.	.	PUNCT
ajfa-4527	81	1	3	3	X
ajfa-4527	81	2	.	.	X
ajfa-4527	81	3	the	the	DET
ajfa-4527	81	4	extent	extent	NOUN
ajfa-4527	81	5	to	to	PART
ajfa-4527	81	6	which	which	PRON
ajfa-4527	81	7	management	management	NOUN
ajfa-4527	81	8	depend	depend	VERB
ajfa-4527	81	9	on	on	ADP
ajfa-4527	81	10	information	information	NOUN
ajfa-4527	81	11	systems	system	NOUN
ajfa-4527	81	12	in	in	ADP
ajfa-4527	81	13	connection	connection	NOUN
ajfa-4527	81	14	with	with	ADP
ajfa-4527	81	15	decision	decision	NOUN
ajfa-4527	81	16	making	making	NOUN
ajfa-4527	81	17	.	.	PUNCT
ajfa-4527	82	1	6.2	6.2	NUM
ajfa-4527	82	2	.	.	PUNCT
ajfa-4527	83	1	data	datum	NOUN
ajfa-4527	83	2	analysis	analysis	NOUN
ajfa-4527	83	3	and	and	CCONJ
ajfa-4527	83	4	hypothesis	hypothesis	NOUN
ajfa-4527	83	5	testing	testing	NOUN
ajfa-4527	83	6	tool	tool	NOUN
ajfa-4527	83	7	consistency	consistency	NOUN
ajfa-4527	83	8	:	:	PUNCT
ajfa-4527	83	9	*	*	PUNCT
ajfa-4527	83	10	the	the	DET
ajfa-4527	83	11	consistency	consistency	NOUN
ajfa-4527	83	12	of	of	ADP
ajfa-4527	83	13	the	the	DET
ajfa-4527	83	14	tool	tool	NOUN
ajfa-4527	83	15	has	have	AUX
ajfa-4527	83	16	been	be	AUX
ajfa-4527	83	17	tested	test	VERB
ajfa-4527	83	18	by	by	ADP
ajfa-4527	83	19	using	use	VERB
ajfa-4527	83	20	cronbach	cronbach	PROPN
ajfa-4527	83	21	's	's	PART
ajfa-4527	83	22	alpha	alpha	NOUN
ajfa-4527	83	23	,	,	PUNCT
ajfa-4527	83	24	looking	look	VERB
ajfa-4527	83	25	at	at	ADP
ajfa-4527	83	26	table	table	NOUN
ajfa-4527	83	27	1	1	NUM
ajfa-4527	83	28	we	we	PRON
ajfa-4527	83	29	can	can	AUX
ajfa-4527	83	30	notice	notice	VERB
ajfa-4527	83	31	the	the	DET
ajfa-4527	83	32	following	following	NOUN
ajfa-4527	83	33	:	:	PUNCT
ajfa-4527	83	34	1	1	X
ajfa-4527	83	35	.	.	PUNCT
ajfa-4527	83	36	alpha	alpha	NOUN
ajfa-4527	83	37	value	value	NOUN
ajfa-4527	83	38	for	for	ADP
ajfa-4527	83	39	the	the	DET
ajfa-4527	83	40	application	application	NOUN
ajfa-4527	83	41	of	of	ADP
ajfa-4527	83	42	modern	modern	ADJ
ajfa-4527	83	43	methods	method	NOUN
ajfa-4527	83	44	in	in	ADP
ajfa-4527	83	45	accounting	accounting	NOUN
ajfa-4527	83	46	information	information	NOUN
ajfa-4527	83	47	systems	system	NOUN
ajfa-4527	83	48	dimension	dimension	NOUN
ajfa-4527	83	49	was	be	AUX
ajfa-4527	83	50	0.84	0.84	NUM
ajfa-4527	83	51	2	2	NUM
ajfa-4527	83	52	.	.	PUNCT
ajfa-4527	84	1	alpha	alpha	NOUN
ajfa-4527	84	2	value	value	NOUN
ajfa-4527	84	3	for	for	ADP
ajfa-4527	84	4	benefit	benefit	NOUN
ajfa-4527	84	5	from	from	ADP
ajfa-4527	84	6	modern	modern	ADJ
ajfa-4527	84	7	methods	method	NOUN
ajfa-4527	84	8	in	in	ADP
ajfa-4527	84	9	decision	decision	NOUN
ajfa-4527	84	10	-	-	PUNCT
ajfa-4527	84	11	making	make	VERB
ajfa-4527	84	12	dimension	dimension	NOUN
ajfa-4527	84	13	was	be	AUX
ajfa-4527	84	14	0.64	0.64	NUM
ajfa-4527	84	15	3	3	NUM
ajfa-4527	84	16	.	.	PUNCT
ajfa-4527	85	1	alpha	alpha	NOUN
ajfa-4527	85	2	value	value	NOUN
ajfa-4527	85	3	for	for	ADP
ajfa-4527	85	4	the	the	DET
ajfa-4527	85	5	effect	effect	NOUN
ajfa-4527	85	6	of	of	ADP
ajfa-4527	85	7	using	use	VERB
ajfa-4527	85	8	modern	modern	ADJ
ajfa-4527	85	9	methods	method	NOUN
ajfa-4527	85	10	on	on	ADP
ajfa-4527	85	11	administrative	administrative	ADJ
ajfa-4527	85	12	decisions	decision	NOUN
ajfa-4527	85	13	dimension	dimension	NOUN
ajfa-4527	85	14	was	be	AUX
ajfa-4527	85	15	0.69	0.69	NUM
ajfa-4527	85	16	4	4	NUM
ajfa-4527	85	17	.	.	PUNCT
ajfa-4527	85	18	alpha	alpha	NOUN
ajfa-4527	85	19	value	value	NOUN
ajfa-4527	85	20	for	for	SCONJ
ajfa-4527	85	21	customers	customer	NOUN
ajfa-4527	85	22	benefit	benefit	VERB
ajfa-4527	85	23	form	form	NOUN
ajfa-4527	85	24	information	information	NOUN
ajfa-4527	85	25	in	in	ADP
ajfa-4527	85	26	rationalizing	rationalize	VERB
ajfa-4527	85	27	their	their	PRON
ajfa-4527	85	28	decisions	decision	NOUN
ajfa-4527	85	29	dimension	dimension	NOUN
ajfa-4527	85	30	was	be	AUX
ajfa-4527	85	31	0.85	0.85	NUM
ajfa-4527	85	32	5	5	NUM
ajfa-4527	85	33	.	.	PUNCT
ajfa-4527	86	1	alpha	alpha	NOUN
ajfa-4527	86	2	value	value	NOUN
ajfa-4527	86	3	for	for	ADP
ajfa-4527	86	4	relationship	relationship	NOUN
ajfa-4527	86	5	between	between	ADP
ajfa-4527	86	6	systems	system	NOUN
ajfa-4527	86	7	output	output	NOUN
ajfa-4527	86	8	with	with	ADP
ajfa-4527	86	9	credit	credit	NOUN
ajfa-4527	86	10	decisions	decision	NOUN
ajfa-4527	86	11	and	and	CCONJ
ajfa-4527	86	12	investment	investment	NOUN
ajfa-4527	86	13	dimension	dimension	NOUN
ajfa-4527	86	14	was	be	AUX
ajfa-4527	86	15	0.6	0.6	NUM
ajfa-4527	86	16	6	6	NUM
ajfa-4527	86	17	.	.	PUNCT
ajfa-4527	86	18	alpha	alpha	NOUN
ajfa-4527	86	19	value	value	NOUN
ajfa-4527	86	20	to	to	ADP
ajfa-4527	86	21	all	all	DET
ajfa-4527	86	22	paragraphs	paragraph	NOUN
ajfa-4527	86	23	combined	combine	VERB
ajfa-4527	86	24	was	be	AUX
ajfa-4527	86	25	0.91	0.91	NUM
ajfa-4527	86	26	all	all	DET
ajfa-4527	86	27	these	these	DET
ajfa-4527	86	28	values	value	NOUN
ajfa-4527	86	29	are	be	AUX
ajfa-4527	86	30	greater	great	ADJ
ajfa-4527	86	31	than	than	ADP
ajfa-4527	86	32	0.60	0.60	NUM
ajfa-4527	86	33	which	which	PRON
ajfa-4527	86	34	means	mean	VERB
ajfa-4527	86	35	that	that	SCONJ
ajfa-4527	86	36	the	the	DET
ajfa-4527	86	37	study	study	NOUN
ajfa-4527	86	38	tool	tool	NOUN
ajfa-4527	86	39	is	be	AUX
ajfa-4527	86	40	consistence	consistence	NOUN
ajfa-4527	86	41	.	.	PUNCT
ajfa-4527	87	1	asian	asian	ADJ
ajfa-4527	87	2	journal	journal	PROPN
ajfa-4527	87	3	of	of	ADP
ajfa-4527	87	4	finance	finance	PROPN
ajfa-4527	87	5	&	&	CCONJ
ajfa-4527	87	6	accounting	accounting	PROPN
ajfa-4527	87	7	issn	issn	PROPN
ajfa-4527	87	8	1946	1946	NUM
ajfa-4527	87	9	-	-	PUNCT
ajfa-4527	87	10	052x	052x	PROPN
ajfa-4527	87	11	2014	2014	NUM
ajfa-4527	87	12	,	,	PUNCT
ajfa-4527	87	13	vol	vol	NOUN
ajfa-4527	87	14	.	.	PROPN
ajfa-4527	88	1	6	6	NUM
ajfa-4527	88	2	,	,	PUNCT
ajfa-4527	88	3	no	no	INTJ
ajfa-4527	88	4	.	.	NOUN
ajfa-4527	88	5	1	1	NUM
ajfa-4527	88	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4527	88	7	411	411	NUM
ajfa-4527	88	8	table	table	NOUN
ajfa-4527	88	9	1	1	NUM
ajfa-4527	88	10	.	.	PUNCT
ajfa-4527	88	11	results	result	NOUN
ajfa-4527	88	12	of	of	ADP
ajfa-4527	88	13	cronbach	cronbach	NOUN
ajfa-4527	88	14	's	's	PART
ajfa-4527	88	15	alpha	alpha	NOUN
ajfa-4527	88	16	:	:	PUNCT
ajfa-4527	88	17	dimension	dimension	NOUN
ajfa-4527	88	18	alpha	alpha	NOUN
ajfa-4527	88	19	value	value	NOUN
ajfa-4527	88	20	application	application	NOUN
ajfa-4527	88	21	of	of	ADP
ajfa-4527	88	22	modern	modern	ADJ
ajfa-4527	88	23	methods	method	NOUN
ajfa-4527	88	24	in	in	ADP
ajfa-4527	88	25	accounting	accounting	NOUN
ajfa-4527	88	26	information	information	NOUN
ajfa-4527	88	27	systems	system	NOUN
ajfa-4527	88	28	0.843	0.843	NUM
ajfa-4527	88	29	benefit	benefit	NOUN
ajfa-4527	88	30	from	from	ADP
ajfa-4527	88	31	modern	modern	ADJ
ajfa-4527	88	32	methods	method	NOUN
ajfa-4527	88	33	in	in	ADP
ajfa-4527	88	34	decision	decision	NOUN
ajfa-4527	88	35	-	-	PUNCT
ajfa-4527	88	36	making	make	VERB
ajfa-4527	88	37	0.640	0.640	NUM
ajfa-4527	88	38	the	the	DET
ajfa-4527	88	39	effect	effect	NOUN
ajfa-4527	88	40	of	of	ADP
ajfa-4527	88	41	using	use	VERB
ajfa-4527	88	42	modern	modern	ADJ
ajfa-4527	88	43	methods	method	NOUN
ajfa-4527	88	44	on	on	ADP
ajfa-4527	88	45	administrative	administrative	ADJ
ajfa-4527	88	46	decisions	decision	NOUN
ajfa-4527	88	47	0.697	0.697	NUM
ajfa-4527	88	48	customers	customer	NOUN
ajfa-4527	88	49	benefit	benefit	VERB
ajfa-4527	88	50	from	from	ADP
ajfa-4527	88	51	information	information	NOUN
ajfa-4527	88	52	in	in	ADP
ajfa-4527	88	53	rationalizing	rationalize	VERB
ajfa-4527	88	54	their	their	PRON
ajfa-4527	88	55	decisions	decision	NOUN
ajfa-4527	88	56	0.065	0.065	NUM
ajfa-4527	88	57	relationship	relationship	NOUN
ajfa-4527	88	58	of	of	ADP
ajfa-4527	88	59	output	output	NOUN
ajfa-4527	88	60	systems	system	NOUN
ajfa-4527	88	61	with	with	ADP
ajfa-4527	88	62	investment	investment	NOUN
ajfa-4527	88	63	and	and	CCONJ
ajfa-4527	88	64	credit	credit	NOUN
ajfa-4527	88	65	decisions	decision	NOUN
ajfa-4527	88	66	0.686	0.686	NUM
ajfa-4527	88	67	total	total	ADJ
ajfa-4527	88	68	0.911	0.911	NUM
ajfa-4527	88	69	tool	tool	NOUN
ajfa-4527	88	70	reliability	reliability	NOUN
ajfa-4527	88	71	:	:	PUNCT
ajfa-4527	88	72	the	the	DET
ajfa-4527	88	73	reliability	reliability	NOUN
ajfa-4527	88	74	of	of	ADP
ajfa-4527	88	75	the	the	DET
ajfa-4527	88	76	tool	tool	NOUN
ajfa-4527	88	77	has	have	AUX
ajfa-4527	88	78	been	be	AUX
ajfa-4527	88	79	checked	check	VERB
ajfa-4527	88	80	through	through	ADP
ajfa-4527	88	81	:	:	PUNCT
ajfa-4527	88	82	1	1	X
ajfa-4527	88	83	.	.	X
ajfa-4527	88	84	displaying	display	VERB
ajfa-4527	88	85	it	it	PRON
ajfa-4527	88	86	to	to	ADP
ajfa-4527	88	87	a	a	DET
ajfa-4527	88	88	number	number	NOUN
ajfa-4527	88	89	of	of	ADP
ajfa-4527	88	90	arbitrators	arbitrator	NOUN
ajfa-4527	88	91	to	to	PART
ajfa-4527	88	92	make	make	VERB
ajfa-4527	88	93	sure	sure	ADJ
ajfa-4527	88	94	that	that	SCONJ
ajfa-4527	88	95	all	all	DET
ajfa-4527	88	96	paragraphs	paragraph	NOUN
ajfa-4527	88	97	reflect	reflect	VERB
ajfa-4527	88	98	the	the	DET
ajfa-4527	88	99	areas	area	NOUN
ajfa-4527	88	100	to	to	PART
ajfa-4527	88	101	which	which	PRON
ajfa-4527	88	102	they	they	PRON
ajfa-4527	88	103	belong	belong	VERB
ajfa-4527	88	104	.	.	PUNCT
ajfa-4527	89	1	in	in	ADP
ajfa-4527	89	2	the	the	DET
ajfa-4527	89	3	light	light	NOUN
ajfa-4527	89	4	of	of	ADP
ajfa-4527	89	5	the	the	DET
ajfa-4527	89	6	observations	observation	NOUN
ajfa-4527	89	7	some	some	DET
ajfa-4527	89	8	paragraphs	paragraph	NOUN
ajfa-4527	89	9	were	be	AUX
ajfa-4527	89	10	amended	amend	VERB
ajfa-4527	89	11	to	to	PART
ajfa-4527	89	12	become	become	VERB
ajfa-4527	89	13	clearer	clear	ADJ
ajfa-4527	89	14	in	in	ADP
ajfa-4527	89	15	terms	term	NOUN
ajfa-4527	89	16	of	of	ADP
ajfa-4527	89	17	language	language	NOUN
ajfa-4527	89	18	and	and	CCONJ
ajfa-4527	89	19	belonging	belong	VERB
ajfa-4527	89	20	to	to	ADP
ajfa-4527	89	21	the	the	DET
ajfa-4527	89	22	dimension	dimension	NOUN
ajfa-4527	89	23	.	.	PUNCT
ajfa-4527	90	1	2	2	X
ajfa-4527	90	2	.	.	X
ajfa-4527	90	3	honesty	honesty	NOUN
ajfa-4527	90	4	of	of	ADP
ajfa-4527	90	5	the	the	DET
ajfa-4527	90	6	tool	tool	NOUN
ajfa-4527	90	7	has	have	AUX
ajfa-4527	90	8	been	be	AUX
ajfa-4527	90	9	confirmed	confirm	VERB
ajfa-4527	90	10	also	also	ADV
ajfa-4527	90	11	by	by	ADP
ajfa-4527	90	12	using	use	VERB
ajfa-4527	90	13	factor	factor	NOUN
ajfa-4527	90	14	analysis	analysis	NOUN
ajfa-4527	90	15	tool	tool	NOUN
ajfa-4527	90	16	to	to	PART
ajfa-4527	90	17	check	check	VERB
ajfa-4527	90	18	how	how	SCONJ
ajfa-4527	90	19	phrases	phrase	NOUN
ajfa-4527	90	20	are	be	AUX
ajfa-4527	90	21	related	relate	VERB
ajfa-4527	90	22	to	to	ADP
ajfa-4527	90	23	the	the	DET
ajfa-4527	90	24	dimension	dimension	NOUN
ajfa-4527	90	25	to	to	PART
ajfa-4527	90	26	which	which	PRON
ajfa-4527	90	27	they	they	PRON
ajfa-4527	90	28	belong	belong	VERB
ajfa-4527	90	29	to	to	ADP
ajfa-4527	90	30	.	.	PUNCT
ajfa-4527	91	1	description	description	NOUN
ajfa-4527	91	2	of	of	ADP
ajfa-4527	91	3	demographics	demographic	NOUN
ajfa-4527	91	4	and	and	CCONJ
ajfa-4527	91	5	profile	profile	NOUN
ajfa-4527	91	6	of	of	ADP
ajfa-4527	91	7	respondents	respondent	NOUN
ajfa-4527	91	8	:	:	PUNCT
ajfa-4527	92	1	first	first	ADV
ajfa-4527	92	2	:	:	PUNCT
ajfa-4527	92	3	sex	sex	NOUN
ajfa-4527	92	4	:	:	PUNCT
ajfa-4527	92	5	table	table	NOUN
ajfa-4527	92	6	7	7	NUM
ajfa-4527	92	7	shows	show	VERB
ajfa-4527	92	8	that	that	SCONJ
ajfa-4527	92	9	63.5	63.5	NUM
ajfa-4527	92	10	%	%	NOUN
ajfa-4527	92	11	of	of	ADP
ajfa-4527	92	12	the	the	DET
ajfa-4527	92	13	sample	sample	NOUN
ajfa-4527	92	14	was	be	AUX
ajfa-4527	92	15	male	male	ADJ
ajfa-4527	92	16	and	and	CCONJ
ajfa-4527	92	17	the	the	DET
ajfa-4527	92	18	rest	rest	NOUN
ajfa-4527	92	19	are	be	AUX
ajfa-4527	92	20	female	female	ADJ
ajfa-4527	92	21	.	.	PUNCT
ajfa-4527	93	1	table	table	NOUN
ajfa-4527	93	2	7	7	NUM
ajfa-4527	93	3	.	.	PUNCT
ajfa-4527	93	4	frequency	frequency	NOUN
ajfa-4527	93	5	and	and	CCONJ
ajfa-4527	93	6	the	the	DET
ajfa-4527	93	7	percentage	percentage	NOUN
ajfa-4527	93	8	of	of	ADP
ajfa-4527	93	9	gender	gender	NOUN
ajfa-4527	93	10	variable	variable	ADJ
ajfa-4527	93	11	gender	gender	NOUN
ajfa-4527	93	12	frequency	frequency	NOUN
ajfa-4527	93	13	percentage%	percentage%	NUM
ajfa-4527	93	14	male	male	NOUN
ajfa-4527	93	15	54	54	NUM
ajfa-4527	93	16	63.5	63.5	NUM
ajfa-4527	93	17	females	female	NOUN
ajfa-4527	93	18	31	31	NUM
ajfa-4527	93	19	36.5	36.5	NUM
ajfa-4527	93	20	second	second	ADJ
ajfa-4527	93	21	:	:	PUNCT
ajfa-4527	93	22	age	age	NOUN
ajfa-4527	93	23	table	table	NOUN
ajfa-4527	93	24	8	8	NUM
ajfa-4527	93	25	shows	show	VERB
ajfa-4527	93	26	that	that	SCONJ
ajfa-4527	93	27	42.4	42.4	NUM
ajfa-4527	93	28	%	%	NOUN
ajfa-4527	93	29	of	of	ADP
ajfa-4527	93	30	the	the	DET
ajfa-4527	93	31	sample	sample	NOUN
ajfa-4527	93	32	were	be	AUX
ajfa-4527	93	33	between	between	ADP
ajfa-4527	93	34	25	25	NUM
ajfa-4527	93	35	-	-	SYM
ajfa-4527	93	36	34	34	NUM
ajfa-4527	93	37	years	year	NOUN
ajfa-4527	93	38	,	,	PUNCT
ajfa-4527	93	39	30.6	30.6	NUM
ajfa-4527	93	40	%	%	NOUN
ajfa-4527	93	41	of	of	ADP
ajfa-4527	93	42	the	the	DET
ajfa-4527	93	43	respondents	respondent	NOUN
ajfa-4527	93	44	aged	age	VERB
ajfa-4527	93	45	less	less	ADJ
ajfa-4527	93	46	than	than	ADP
ajfa-4527	93	47	25	25	NUM
ajfa-4527	93	48	,	,	PUNCT
ajfa-4527	93	49	21.2	21.2	NUM
ajfa-4527	93	50	%	%	NOUN
ajfa-4527	93	51	aged	aged	ADJ
ajfa-4527	93	52	35	35	NUM
ajfa-4527	93	53	-	-	SYM
ajfa-4527	93	54	44	44	NUM
ajfa-4527	93	55	years	year	NOUN
ajfa-4527	93	56	old	old	ADJ
ajfa-4527	93	57	,	,	PUNCT
ajfa-4527	93	58	and	and	CCONJ
ajfa-4527	93	59	5.9	5.9	NUM
ajfa-4527	93	60	%	%	NOUN
ajfa-4527	93	61	equal	equal	ADJ
ajfa-4527	93	62	to	to	ADP
ajfa-4527	93	63	or	or	CCONJ
ajfa-4527	93	64	over	over	ADP
ajfa-4527	93	65	the	the	DET
ajfa-4527	93	66	age	age	NOUN
ajfa-4527	93	67	of	of	ADP
ajfa-4527	93	68	45	45	NUM
ajfa-4527	93	69	.	.	PUNCT
ajfa-4527	93	70	table	table	NOUN
ajfa-4527	93	71	8	8	NUM
ajfa-4527	93	72	.	.	PUNCT
ajfa-4527	93	73	frequency	frequency	NOUN
ajfa-4527	93	74	and	and	CCONJ
ajfa-4527	93	75	the	the	DET
ajfa-4527	93	76	percentage	percentage	NOUN
ajfa-4527	93	77	of	of	ADP
ajfa-4527	93	78	age	age	NOUN
ajfa-4527	93	79	variable	variable	ADJ
ajfa-4527	93	80	age	age	NOUN
ajfa-4527	93	81	frequency	frequency	NOUN
ajfa-4527	93	82	percentage%	percentage%	NUM
ajfa-4527	93	83	less	less	ADJ
ajfa-4527	93	84	than	than	ADP
ajfa-4527	93	85	25	25	NUM
ajfa-4527	93	86	26	26	NUM
ajfa-4527	93	87	30.6	30.6	NUM
ajfa-4527	93	88	asian	asian	ADJ
ajfa-4527	93	89	journal	journal	NOUN
ajfa-4527	93	90	of	of	ADP
ajfa-4527	93	91	finance	finance	PROPN
ajfa-4527	93	92	&	&	CCONJ
ajfa-4527	93	93	accounting	accounting	PROPN
ajfa-4527	93	94	issn	issn	PROPN
ajfa-4527	93	95	1946	1946	NUM
ajfa-4527	93	96	-	-	PUNCT
ajfa-4527	93	97	052x	052x	PROPN
ajfa-4527	93	98	2014	2014	NUM
ajfa-4527	93	99	,	,	PUNCT
ajfa-4527	93	100	vol	vol	NOUN
ajfa-4527	93	101	.	.	PROPN
ajfa-4527	93	102	6	6	NUM
ajfa-4527	93	103	,	,	PUNCT
ajfa-4527	93	104	no	no	INTJ
ajfa-4527	93	105	.	.	NOUN
ajfa-4527	93	106	1	1	NUM
ajfa-4527	93	107	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4527	93	108	412	412	NUM
ajfa-4527	93	109	2534	2534	NUM
ajfa-4527	93	110	36	36	NUM
ajfa-4527	93	111	42.4	42.4	NUM
ajfa-4527	93	112	35	35	NUM
ajfa-4527	93	113	-	-	SYM
ajfa-4527	93	114	44	44	NUM
ajfa-4527	93	115	18	18	NUM
ajfa-4527	93	116	21.2	21.2	NUM
ajfa-4527	93	117	=	=	NOUN
ajfa-4527	93	118	or	or	CCONJ
ajfa-4527	93	119	greater	great	ADJ
ajfa-4527	93	120	than	than	ADP
ajfa-4527	93	121	45	45	NUM
ajfa-4527	93	122	5	5	NUM
ajfa-4527	93	123	5.9	5.9	NUM
ajfa-4527	93	124	third	third	ADJ
ajfa-4527	93	125	:	:	PUNCT
ajfa-4527	93	126	qualification	qualification	NOUN
ajfa-4527	93	127	table	table	NOUN
ajfa-4527	93	128	(	(	PUNCT
ajfa-4527	93	129	9	9	NUM
ajfa-4527	93	130	)	)	PUNCT
ajfa-4527	93	131	shows	show	VERB
ajfa-4527	93	132	that	that	SCONJ
ajfa-4527	93	133	77.6	77.6	NUM
ajfa-4527	93	134	%	%	NOUN
ajfa-4527	93	135	of	of	ADP
ajfa-4527	93	136	the	the	DET
ajfa-4527	93	137	study	study	NOUN
ajfa-4527	93	138	sample	sample	NOUN
ajfa-4527	93	139	are	be	AUX
ajfa-4527	93	140	bs	bs	ADJ
ajfa-4527	93	141	holders	holder	NOUN
ajfa-4527	93	142	,	,	PUNCT
ajfa-4527	93	143	15.3	15.3	NUM
ajfa-4527	93	144	%	%	NOUN
ajfa-4527	93	145	diploma	diploma	NOUN
ajfa-4527	93	146	,	,	PUNCT
ajfa-4527	93	147	4.7	4.7	NUM
ajfa-4527	93	148	master	master	NOUN
ajfa-4527	93	149	's	's	PART
ajfa-4527	93	150	degrees	degree	NOUN
ajfa-4527	93	151	and	and	CCONJ
ajfa-4527	93	152	2.4	2.4	NUM
ajfa-4527	93	153	%	%	NOUN
ajfa-4527	93	154	are	be	AUX
ajfa-4527	93	155	secondary	secondary	ADJ
ajfa-4527	93	156	or	or	CCONJ
ajfa-4527	93	157	less	less	ADJ
ajfa-4527	93	158	.	.	PUNCT
ajfa-4527	94	1	table	table	NOUN
ajfa-4527	94	2	9	9	NUM
ajfa-4527	94	3	.	.	X
ajfa-4527	94	4	frequency	frequency	NOUN
ajfa-4527	94	5	and	and	CCONJ
ajfa-4527	94	6	the	the	DET
ajfa-4527	94	7	percentage	percentage	NOUN
ajfa-4527	94	8	of	of	ADP
ajfa-4527	94	9	qualification	qualification	NOUN
ajfa-4527	94	10	variable	variable	ADJ
ajfa-4527	94	11	qualification	qualification	NOUN
ajfa-4527	94	12	frequency	frequency	NOUN
ajfa-4527	94	13	percentage%	percentage%	NUM
ajfa-4527	94	14	secondary	secondary	ADJ
ajfa-4527	94	15	and	and	CCONJ
ajfa-4527	94	16	below	below	ADP
ajfa-4527	94	17	2	2	NUM
ajfa-4527	94	18	2.4	2.4	NUM
ajfa-4527	94	19	average	average	ADJ
ajfa-4527	94	20	diploma	diploma	NOUN
ajfa-4527	94	21	13	13	NUM
ajfa-4527	94	22	15.3	15.3	NUM
ajfa-4527	94	23	bs	bs	NOUN
ajfa-4527	94	24	66	66	NUM
ajfa-4527	94	25	77.6	77.6	NUM
ajfa-4527	94	26	master	master	NOUN
ajfa-4527	94	27	4	4	NUM
ajfa-4527	94	28	4.7	4.7	NUM
ajfa-4527	94	29	md	md	PROPN
ajfa-4527	94	30	fourth	fourth	ADJ
ajfa-4527	94	31	:	:	PUNCT
ajfa-4527	94	32	specialization	specialization	NOUN
ajfa-4527	94	33	table	table	NOUN
ajfa-4527	94	34	10	10	NUM
ajfa-4527	94	35	shows	show	VERB
ajfa-4527	94	36	that	that	SCONJ
ajfa-4527	94	37	40.0	40.0	NUM
ajfa-4527	94	38	%	%	NOUN
ajfa-4527	94	39	of	of	ADP
ajfa-4527	94	40	sample	sample	NOUN
ajfa-4527	94	41	is	be	AUX
ajfa-4527	94	42	accounting	account	VERB
ajfa-4527	94	43	specialization	specialization	NOUN
ajfa-4527	94	44	,	,	PUNCT
ajfa-4527	94	45	18.8	18.8	NUM
ajfa-4527	94	46	%	%	NOUN
ajfa-4527	94	47	of	of	ADP
ajfa-4527	94	48	respondents	respondent	NOUN
ajfa-4527	94	49	are	be	AUX
ajfa-4527	94	50	business	business	NOUN
ajfa-4527	94	51	management	management	NOUN
ajfa-4527	94	52	specialization	specialization	NOUN
ajfa-4527	94	53	,	,	PUNCT
ajfa-4527	94	54	and	and	CCONJ
ajfa-4527	94	55	16.5	16.5	NUM
ajfa-4527	94	56	percent	percent	NOUN
ajfa-4527	94	57	are	be	AUX
ajfa-4527	94	58	financial	financial	ADJ
ajfa-4527	94	59	sciences	science	NOUN
ajfa-4527	94	60	specialization	specialization	NOUN
ajfa-4527	94	61	,	,	PUNCT
ajfa-4527	94	62	7.1	7.1	NUM
ajfa-4527	94	63	%	%	NOUN
ajfa-4527	94	64	,	,	PUNCT
ajfa-4527	94	65	of	of	ADP
ajfa-4527	94	66	them	they	PRON
ajfa-4527	94	67	are	be	AUX
ajfa-4527	94	68	economic	economic	ADJ
ajfa-4527	94	69	and	and	CCONJ
ajfa-4527	94	70	17.6	17.6	NUM
ajfa-4527	94	71	%	%	NOUN
ajfa-4527	94	72	from	from	ADP
ajfa-4527	94	73	other	other	ADJ
ajfa-4527	94	74	disciplines	discipline	NOUN
ajfa-4527	94	75	.	.	PUNCT
ajfa-4527	95	1	table	table	NOUN
ajfa-4527	95	2	10	10	NUM
ajfa-4527	95	3	.	.	PUNCT
ajfa-4527	96	1	frequencies	frequency	NOUN
ajfa-4527	96	2	and	and	CCONJ
ajfa-4527	96	3	the	the	DET
ajfa-4527	96	4	percentage	percentage	NOUN
ajfa-4527	96	5	of	of	ADP
ajfa-4527	96	6	specialization	specialization	NOUN
ajfa-4527	96	7	variable	variable	ADJ
ajfa-4527	96	8	specialization	specialization	NOUN
ajfa-4527	96	9	frequency	frequency	NOUN
ajfa-4527	96	10	percentage%	percentage%	PROPN
ajfa-4527	96	11	accounting	account	VERB
ajfa-4527	96	12	34	34	NUM
ajfa-4527	96	13	40.0	40.0	NUM
ajfa-4527	96	14	business	business	NOUN
ajfa-4527	96	15	16	16	NUM
ajfa-4527	96	16	18.8	18.8	NUM
ajfa-4527	96	17	economy	economy	NOUN
ajfa-4527	96	18	6	6	NUM
ajfa-4527	96	19	7.1	7.1	NUM
ajfa-4527	96	20	financial	financial	ADJ
ajfa-4527	96	21	science	science	NOUN
ajfa-4527	96	22	14	14	NUM
ajfa-4527	96	23	16.5	16.5	NUM
ajfa-4527	96	24	other	other	ADJ
ajfa-4527	96	25	15	15	NUM
ajfa-4527	96	26	17.6	17.6	NUM
ajfa-4527	96	27	fifth	fifth	ADJ
ajfa-4527	96	28	:	:	PUNCT
ajfa-4527	96	29	years	year	NOUN
ajfa-4527	96	30	of	of	ADP
ajfa-4527	96	31	experience	experience	NOUN
ajfa-4527	96	32	:	:	PUNCT
ajfa-4527	96	33	table	table	NOUN
ajfa-4527	96	34	11	11	NUM
ajfa-4527	96	35	shows	show	VERB
ajfa-4527	96	36	that	that	SCONJ
ajfa-4527	96	37	43.5	43.5	NUM
ajfa-4527	96	38	%	%	NOUN
ajfa-4527	96	39	of	of	ADP
ajfa-4527	96	40	sample	sample	NOUN
ajfa-4527	96	41	experiences	experience	NOUN
ajfa-4527	96	42	is	be	AUX
ajfa-4527	96	43	from	from	ADP
ajfa-4527	96	44	one	one	NUM
ajfa-4527	96	45	to	to	PART
ajfa-4527	96	46	5	5	NUM
ajfa-4527	96	47	years	year	NOUN
ajfa-4527	96	48	and	and	CCONJ
ajfa-4527	96	49	24.7	24.7	NUM
ajfa-4527	96	50	%	%	NOUN
ajfa-4527	96	51	of	of	ADP
ajfa-4527	96	52	them	they	PRON
ajfa-4527	96	53	their	their	PRON
ajfa-4527	96	54	experience	experience	NOUN
ajfa-4527	96	55	is	be	AUX
ajfa-4527	96	56	over	over	ADV
ajfa-4527	96	57	than	than	ADP
ajfa-4527	96	58	or	or	CCONJ
ajfa-4527	96	59	equal	equal	ADJ
ajfa-4527	96	60	to	to	ADP
ajfa-4527	96	61	10	10	NUM
ajfa-4527	96	62	years	year	NOUN
ajfa-4527	96	63	.	.	PUNCT
ajfa-4527	97	1	and	and	CCONJ
ajfa-4527	97	2	21.2	21.2	NUM
ajfa-4527	97	3	%	%	NOUN
ajfa-4527	97	4	of	of	ADP
ajfa-4527	97	5	them	they	PRON
ajfa-4527	97	6	their	their	PRON
ajfa-4527	97	7	experience	experience	NOUN
ajfa-4527	97	8	is	be	AUX
ajfa-4527	97	9	between	between	ADP
ajfa-4527	97	10	5	5	NUM
ajfa-4527	97	11	-	-	PUNCT
ajfa-4527	97	12	or	or	CCONJ
ajfa-4527	97	13	less	less	ADJ
ajfa-4527	97	14	than	than	ADP
ajfa-4527	97	15	10	10	NUM
ajfa-4527	97	16	years	year	NOUN
ajfa-4527	97	17	.	.	PUNCT
ajfa-4527	98	1	and	and	CCONJ
ajfa-4527	98	2	10.6	10.6	NUM
ajfa-4527	98	3	%	%	NOUN
ajfa-4527	98	4	are	be	AUX
ajfa-4527	98	5	less	less	ADJ
ajfa-4527	98	6	than	than	ADP
ajfa-4527	98	7	one	one	NUM
ajfa-4527	98	8	year	year	NOUN
ajfa-4527	98	9	of	of	ADP
ajfa-4527	98	10	experience	experience	NOUN
ajfa-4527	98	11	.	.	PUNCT
ajfa-4527	99	1	asian	asian	ADJ
ajfa-4527	99	2	journal	journal	PROPN
ajfa-4527	99	3	of	of	ADP
ajfa-4527	99	4	finance	finance	PROPN
ajfa-4527	99	5	&	&	CCONJ
ajfa-4527	99	6	accounting	accounting	PROPN
ajfa-4527	99	7	issn	issn	PROPN
ajfa-4527	99	8	1946	1946	NUM
ajfa-4527	99	9	-	-	PUNCT
ajfa-4527	99	10	052x	052x	PROPN
ajfa-4527	99	11	2014	2014	NUM
ajfa-4527	99	12	,	,	PUNCT
ajfa-4527	99	13	vol	vol	NOUN
ajfa-4527	99	14	.	.	PROPN
ajfa-4527	100	1	6	6	NUM
ajfa-4527	100	2	,	,	PUNCT
ajfa-4527	100	3	no	no	INTJ
ajfa-4527	100	4	.	.	NOUN
ajfa-4527	100	5	1	1	NUM
ajfa-4527	100	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4527	100	7	413	413	NUM
ajfa-4527	100	8	table	table	NOUN
ajfa-4527	100	9	11	11	NUM
ajfa-4527	100	10	.	.	PUNCT
ajfa-4527	101	1	frequencies	frequency	NOUN
ajfa-4527	101	2	and	and	CCONJ
ajfa-4527	101	3	the	the	DET
ajfa-4527	101	4	percentage	percentage	NOUN
ajfa-4527	101	5	of	of	ADP
ajfa-4527	101	6	experience	experience	NOUN
ajfa-4527	101	7	variable	variable	ADJ
ajfa-4527	101	8	experience	experience	NOUN
ajfa-4527	101	9	frequency	frequency	NOUN
ajfa-4527	101	10	percentage%	percentage%	NUM
ajfa-4527	101	11	less	less	ADJ
ajfa-4527	101	12	than	than	ADP
ajfa-4527	101	13	a	a	PRON
ajfa-4527	101	14	year	year	NOUN
ajfa-4527	101	15	9	9	NUM
ajfa-4527	101	16	10.6	10.6	NUM
ajfa-4527	101	17	1	1	NUM
ajfa-4527	101	18	.	.	PUNCT
ajfa-4527	101	19	less	less	ADJ
ajfa-4527	101	20	than	than	ADP
ajfa-4527	101	21	5	5	NUM
ajfa-4527	101	22	37	37	NUM
ajfa-4527	101	23	4305	4305	NUM
ajfa-4527	101	24	5	5	NUM
ajfa-4527	101	25	.	.	PUNCT
ajfa-4527	101	26	less	less	ADJ
ajfa-4527	101	27	than	than	ADP
ajfa-4527	101	28	10	10	NUM
ajfa-4527	101	29	18	18	NUM
ajfa-4527	101	30	21.2	21.2	NUM
ajfa-4527	101	31	=	=	NOUN
ajfa-4527	101	32	,	,	PUNCT
ajfa-4527	101	33	greater	great	ADJ
ajfa-4527	101	34	than	than	ADP
ajfa-4527	101	35	10	10	NUM
ajfa-4527	101	36	21	21	NUM
ajfa-4527	101	37	24.7	24.7	NUM
ajfa-4527	101	38	hypothesis	hypothesis	NOUN
ajfa-4527	101	39	testing	testing	NOUN
ajfa-4527	101	40	and	and	CCONJ
ajfa-4527	101	41	results	result	NOUN
ajfa-4527	101	42	of	of	ADP
ajfa-4527	101	43	the	the	DET
ajfa-4527	101	44	analysis	analysis	NOUN
ajfa-4527	101	45	hypothesis	hypothesis	NOUN
ajfa-4527	101	46	1	1	NUM
ajfa-4527	101	47	:	:	PUNCT
ajfa-4527	101	48	commercial	commercial	ADJ
ajfa-4527	101	49	banks	bank	NOUN
ajfa-4527	101	50	operating	operate	VERB
ajfa-4527	101	51	in	in	ADP
ajfa-4527	101	52	the	the	DET
ajfa-4527	101	53	aqaba	aqaba	PROPN
ajfa-4527	101	54	special	special	ADJ
ajfa-4527	101	55	economic	economic	ADJ
ajfa-4527	101	56	zone	zone	NOUN
ajfa-4527	101	57	apply	apply	VERB
ajfa-4527	101	58	modern	modern	ADJ
ajfa-4527	101	59	methods	method	NOUN
ajfa-4527	101	60	in	in	ADP
ajfa-4527	101	61	accounting	account	VERB
ajfa-4527	101	62	information	information	NOUN
ajfa-4527	101	63	systems	system	NOUN
ajfa-4527	101	64	.	.	PUNCT
ajfa-4527	102	1	table	table	NOUN
ajfa-4527	102	2	12	12	NUM
ajfa-4527	102	3	shows	show	VERB
ajfa-4527	102	4	the	the	DET
ajfa-4527	102	5	following	following	NOUN
ajfa-4527	102	6	:	:	PUNCT
ajfa-4527	102	7	with	with	ADP
ajfa-4527	102	8	the	the	DET
ajfa-4527	102	9	exception	exception	NOUN
ajfa-4527	102	10	of	of	ADP
ajfa-4527	102	11	paragraphs	paragraph	NOUN
ajfa-4527	102	12	7	7	NUM
ajfa-4527	102	13	,	,	PUNCT
ajfa-4527	102	14	8	8	NUM
ajfa-4527	102	15	,	,	PUNCT
ajfa-4527	102	16	all	all	DET
ajfa-4527	102	17	other	other	ADJ
ajfa-4527	102	18	paragraphs	paragraph	NOUN
ajfa-4527	102	19	got	get	VERB
ajfa-4527	102	20	arithmetical	arithmetical	ADJ
ajfa-4527	102	21	mean	mean	NOUN
ajfa-4527	102	22	bigger	big	ADJ
ajfa-4527	102	23	than	than	ADP
ajfa-4527	102	24	3.00	3.00	NUM
ajfa-4527	102	25	and	and	CCONJ
ajfa-4527	102	26	observation	observation	NOUN
ajfa-4527	102	27	level	level	NOUN
ajfa-4527	102	28	less	less	ADJ
ajfa-4527	102	29	than	than	ADP
ajfa-4527	102	30	0.05	0.05	NUM
ajfa-4527	102	31	,	,	PUNCT
ajfa-4527	102	32	i.e.	i.e.	X
ajfa-4527	102	33	it	it	PRON
ajfa-4527	102	34	is	be	AUX
ajfa-4527	102	35	statistically	statistically	ADV
ajfa-4527	102	36	significant	significant	ADJ
ajfa-4527	102	37	,	,	PUNCT
ajfa-4527	102	38	meaning	mean	VERB
ajfa-4527	102	39	that	that	SCONJ
ajfa-4527	102	40	all	all	DET
ajfa-4527	102	41	these	these	DET
ajfa-4527	102	42	things	thing	NOUN
ajfa-4527	102	43	are	be	AUX
ajfa-4527	102	44	available	available	ADJ
ajfa-4527	102	45	.	.	PUNCT
ajfa-4527	103	1	paragraph	paragraph	NOUN
ajfa-4527	103	2	no	no	INTJ
ajfa-4527	103	3	.	.	NOUN
ajfa-4527	103	4	4	4	NUM
ajfa-4527	103	5	which	which	PRON
ajfa-4527	103	6	measures	measure	VERB
ajfa-4527	103	7	the	the	DET
ajfa-4527	103	8	extent	extent	NOUN
ajfa-4527	103	9	of	of	ADP
ajfa-4527	103	10	using	use	VERB
ajfa-4527	103	11	modern	modern	ADJ
ajfa-4527	103	12	methods	method	NOUN
ajfa-4527	103	13	of	of	ADP
ajfa-4527	103	14	accounting	accounting	NOUN
ajfa-4527	103	15	information	information	NOUN
ajfa-4527	103	16	systems	system	NOUN
ajfa-4527	103	17	came	come	VERB
ajfa-4527	103	18	in	in	ADP
ajfa-4527	103	19	the	the	DET
ajfa-4527	103	20	first	first	ADJ
ajfa-4527	103	21	place	place	NOUN
ajfa-4527	103	22	with	with	ADP
ajfa-4527	103	23	4.31	4.31	NUM
ajfa-4527	103	24	arithmetical	arithmetical	ADJ
ajfa-4527	103	25	mean	mean	NOUN
ajfa-4527	103	26	.	.	PUNCT
ajfa-4527	104	1	paragraph	paragraph	NOUN
ajfa-4527	104	2	no	no	INTJ
ajfa-4527	104	3	.	.	NOUN
ajfa-4527	104	4	1	1	NUM
ajfa-4527	104	5	which	which	PRON
ajfa-4527	104	6	measures	measure	VERB
ajfa-4527	104	7	the	the	DET
ajfa-4527	104	8	extent	extent	NOUN
ajfa-4527	104	9	of	of	ADP
ajfa-4527	104	10	using	use	VERB
ajfa-4527	104	11	modern	modern	ADJ
ajfa-4527	104	12	methods	method	NOUN
ajfa-4527	104	13	for	for	ADP
ajfa-4527	104	14	accounting	account	VERB
ajfa-4527	104	15	information	information	NOUN
ajfa-4527	104	16	systems	system	NOUN
ajfa-4527	104	17	planning	planning	NOUN
ajfa-4527	104	18	in	in	ADP
ajfa-4527	104	19	second	second	ADJ
ajfa-4527	104	20	place	place	NOUN
ajfa-4527	104	21	with	with	ADP
ajfa-4527	104	22	4.29	4.29	NUM
ajfa-4527	104	23	arithmetical	arithmetical	ADJ
ajfa-4527	104	24	mean	mean	NOUN
ajfa-4527	104	25	.	.	PUNCT
ajfa-4527	105	1	paragraph	paragraph	NOUN
ajfa-4527	105	2	no	no	INTJ
ajfa-4527	105	3	.	.	NOUN
ajfa-4527	105	4	9	9	NUM
ajfa-4527	105	5	,	,	PUNCT
ajfa-4527	105	6	which	which	PRON
ajfa-4527	105	7	measure	measure	VERB
ajfa-4527	105	8	the	the	DET
ajfa-4527	105	9	effectiveness	effectiveness	NOUN
ajfa-4527	105	10	of	of	ADP
ajfa-4527	105	11	electronic	electronic	ADJ
ajfa-4527	105	12	devices	device	NOUN
ajfa-4527	105	13	available	available	ADJ
ajfa-4527	105	14	in	in	ADP
ajfa-4527	105	15	banks	bank	NOUN
ajfa-4527	105	16	last	last	ADJ
ajfa-4527	105	17	place	place	NOUN
ajfa-4527	105	18	within	within	ADP
ajfa-4527	105	19	statistically	statistically	ADV
ajfa-4527	105	20	acceptable	acceptable	ADJ
ajfa-4527	105	21	paragraphs	paragraph	NOUN
ajfa-4527	105	22	with	with	ADP
ajfa-4527	105	23	4.01	4.01	NUM
ajfa-4527	105	24	arithmetical	arithmetical	ADJ
ajfa-4527	105	25	mean	mean	NOUN
ajfa-4527	105	26	.	.	PUNCT
ajfa-4527	106	1	paragraph	paragraph	NOUN
ajfa-4527	106	2	no	no	INTJ
ajfa-4527	106	3	.	.	NOUN
ajfa-4527	106	4	7	7	NUM
ajfa-4527	106	5	though	though	SCONJ
ajfa-4527	106	6	arithmetical	arithmetical	ADJ
ajfa-4527	106	7	mean	mean	NOUN
ajfa-4527	106	8	was	be	AUX
ajfa-4527	106	9	greater	great	ADJ
ajfa-4527	106	10	than	than	ADP
ajfa-4527	106	11	3.00	3.00	NUM
ajfa-4527	106	12	but	but	CCONJ
ajfa-4527	106	13	the	the	DET
ajfa-4527	106	14	observation	observation	NOUN
ajfa-4527	106	15	level	level	NOUN
ajfa-4527	106	16	was	be	AUX
ajfa-4527	106	17	greater	great	ADJ
ajfa-4527	106	18	than	than	ADP
ajfa-4527	106	19	0.05	0.05	NUM
ajfa-4527	106	20	,	,	PUNCT
ajfa-4527	106	21	i.e.	i.e.	X
ajfa-4527	106	22	it	it	PRON
ajfa-4527	106	23	does	do	AUX
ajfa-4527	106	24	not	not	PART
ajfa-4527	106	25	use	use	VERB
ajfa-4527	106	26	modern	modern	ADJ
ajfa-4527	106	27	methods	method	NOUN
ajfa-4527	106	28	to	to	PART
ajfa-4527	106	29	develop	develop	VERB
ajfa-4527	106	30	accounting	accounting	NOUN
ajfa-4527	106	31	information	information	NOUN
ajfa-4527	106	32	systems	system	NOUN
ajfa-4527	106	33	.	.	PUNCT
ajfa-4527	107	1	paragraph	paragraph	NOUN
ajfa-4527	107	2	no	no	INTJ
ajfa-4527	107	3	.	.	NOUN
ajfa-4527	107	4	8	8	NUM
ajfa-4527	107	5	got	get	VERB
ajfa-4527	107	6	3.19	3.19	NUM
ajfa-4527	107	7	arithmetical	arithmetical	ADJ
ajfa-4527	107	8	mean	mean	NOUN
ajfa-4527	107	9	which	which	PRON
ajfa-4527	107	10	is	be	AUX
ajfa-4527	107	11	greater	great	ADJ
ajfa-4527	107	12	than	than	ADP
ajfa-4527	107	13	3.00	3.00	NUM
ajfa-4527	107	14	,	,	PUNCT
ajfa-4527	107	15	the	the	DET
ajfa-4527	107	16	observation	observation	NOUN
ajfa-4527	107	17	level	level	NOUN
ajfa-4527	107	18	was	be	AUX
ajfa-4527	107	19	greater	great	ADJ
ajfa-4527	107	20	than	than	ADP
ajfa-4527	107	21	0.05	0.05	NUM
ajfa-4527	107	22	i.e.	i.e.	X
ajfa-4527	107	23	is	be	AUX
ajfa-4527	107	24	not	not	PART
ajfa-4527	107	25	statistically	statistically	ADV
ajfa-4527	107	26	significant	significant	ADJ
ajfa-4527	107	27	,	,	PUNCT
ajfa-4527	107	28	i.e.	i.e.	X
ajfa-4527	107	29	it	it	PRON
ajfa-4527	107	30	does	do	AUX
ajfa-4527	107	31	not	not	PART
ajfa-4527	107	32	use	use	VERB
ajfa-4527	107	33	modern	modern	ADJ
ajfa-4527	107	34	methods	method	NOUN
ajfa-4527	107	35	to	to	PART
ajfa-4527	107	36	develop	develop	VERB
ajfa-4527	107	37	the	the	DET
ajfa-4527	107	38	skills	skill	NOUN
ajfa-4527	107	39	of	of	ADP
ajfa-4527	107	40	interaction	interaction	NOUN
ajfa-4527	107	41	between	between	ADP
ajfa-4527	107	42	users	user	NOUN
ajfa-4527	107	43	of	of	ADP
ajfa-4527	107	44	accounting	account	VERB
ajfa-4527	107	45	information	information	NOUN
ajfa-4527	107	46	systems	system	NOUN
ajfa-4527	107	47	and	and	CCONJ
ajfa-4527	107	48	those	those	DET
ajfa-4527	107	49	systems	system	NOUN
ajfa-4527	107	50	.	.	PUNCT
ajfa-4527	108	1	all	all	DET
ajfa-4527	108	2	paragraphs	paragraph	NOUN
ajfa-4527	108	3	have	have	AUX
ajfa-4527	108	4	got	get	VERB
ajfa-4527	108	5	3.96	3.96	NUM
ajfa-4527	108	6	arithmetical	arithmetical	ADJ
ajfa-4527	108	7	mean	mean	NOUN
ajfa-4527	108	8	,	,	PUNCT
ajfa-4527	108	9	the	the	DET
ajfa-4527	108	10	observation	observation	NOUN
ajfa-4527	108	11	level	level	NOUN
ajfa-4527	108	12	is	be	AUX
ajfa-4527	108	13	0.00	0.00	NUM
ajfa-4527	108	14	which	which	PRON
ajfa-4527	108	15	is	be	AUX
ajfa-4527	108	16	less	less	ADJ
ajfa-4527	108	17	than	than	ADP
ajfa-4527	108	18	0.05	0.05	NUM
ajfa-4527	108	19	.	.	PUNCT
ajfa-4527	109	1	i.e.	i.e.	X
ajfa-4527	109	2	the	the	DET
ajfa-4527	109	3	first	first	ADJ
ajfa-4527	109	4	hypothesis	hypothesis	NOUN
ajfa-4527	109	5	is	be	AUX
ajfa-4527	109	6	accepted	accept	VERB
ajfa-4527	109	7	,	,	PUNCT
ajfa-4527	109	8	which	which	PRON
ajfa-4527	109	9	means	mean	VERB
ajfa-4527	109	10	that	that	SCONJ
ajfa-4527	109	11	any	any	DET
ajfa-4527	109	12	commercial	commercial	ADJ
ajfa-4527	109	13	banks	bank	NOUN
ajfa-4527	109	14	operating	operate	VERB
ajfa-4527	109	15	in	in	ADP
ajfa-4527	109	16	the	the	DET
ajfa-4527	109	17	aqaba	aqaba	PROPN
ajfa-4527	109	18	special	special	ADJ
ajfa-4527	109	19	economic	economic	ADJ
ajfa-4527	109	20	zone	zone	NOUN
ajfa-4527	109	21	apply	apply	VERB
ajfa-4527	109	22	modern	modern	ADJ
ajfa-4527	109	23	methods	method	NOUN
ajfa-4527	109	24	in	in	ADP
ajfa-4527	109	25	accounting	accounting	NOUN
ajfa-4527	109	26	information	information	NOUN
ajfa-4527	109	27	systems	system	NOUN
ajfa-4527	109	28	.	.	PUNCT
ajfa-4527	110	1	asian	asian	ADJ
ajfa-4527	110	2	journal	journal	PROPN
ajfa-4527	110	3	of	of	ADP
ajfa-4527	110	4	finance	finance	PROPN
ajfa-4527	110	5	&	&	CCONJ
ajfa-4527	110	6	accounting	accounting	PROPN
ajfa-4527	110	7	issn	issn	PROPN
ajfa-4527	110	8	1946	1946	NUM
ajfa-4527	110	9	-	-	PUNCT
ajfa-4527	110	10	052x	052x	PROPN
ajfa-4527	110	11	2014	2014	NUM
ajfa-4527	110	12	,	,	PUNCT
ajfa-4527	110	13	vol	vol	NOUN
ajfa-4527	110	14	.	.	PROPN
ajfa-4527	111	1	6	6	NUM
ajfa-4527	111	2	,	,	PUNCT
ajfa-4527	111	3	no	no	INTJ
ajfa-4527	111	4	.	.	NOUN
ajfa-4527	111	5	1	1	NUM
ajfa-4527	111	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4527	111	7	414	414	NUM
ajfa-4527	111	8	table	table	NOUN
ajfa-4527	111	9	12	12	NUM
ajfa-4527	111	10	.	.	PUNCT
ajfa-4527	112	1	arithmetic	arithmetic	ADJ
ajfa-4527	112	2	mean	mean	NOUN
ajfa-4527	112	3	,	,	PUNCT
ajfa-4527	112	4	standard	standard	ADJ
ajfa-4527	112	5	deviation	deviation	NOUN
ajfa-4527	112	6	and	and	CCONJ
ajfa-4527	112	7	the	the	DET
ajfa-4527	112	8	value	value	NOUN
ajfa-4527	112	9	of	of	ADP
ajfa-4527	112	10	t	t	NOUN
ajfa-4527	112	11	and	and	CCONJ
ajfa-4527	112	12	observation	observation	NOUN
ajfa-4527	112	13	level	level	NOUN
ajfa-4527	112	14	related	relate	VERB
ajfa-4527	112	15	to	to	ADP
ajfa-4527	112	16	the	the	DET
ajfa-4527	112	17	application	application	NOUN
ajfa-4527	112	18	of	of	ADP
ajfa-4527	112	19	modern	modern	ADJ
ajfa-4527	112	20	methods	method	NOUN
ajfa-4527	112	21	in	in	ADP
ajfa-4527	112	22	accounting	accounting	NOUN
ajfa-4527	112	23	information	information	NOUN
ajfa-4527	112	24	systems	system	NOUN
ajfa-4527	112	25	no	no	INTJ
ajfa-4527	112	26	.	.	PUNCT
ajfa-4527	113	1	paragraph	paragraph	NOUN
ajfa-4527	113	2	arithmetic	arithmetic	ADJ
ajfa-4527	113	3	mean	mean	NOUN
ajfa-4527	113	4	standard	standard	ADJ
ajfa-4527	113	5	deviation	deviation	NOUN
ajfa-4527	113	6	t	t	NOUN
ajfa-4527	113	7	value	value	NOUN
ajfa-4527	113	8	observation	observation	NOUN
ajfa-4527	113	9	level	level	NOUN
ajfa-4527	113	10	1	1	NUM
ajfa-4527	113	11	.	.	PUNCT
ajfa-4527	114	1	organization	organization	NOUN
ajfa-4527	114	2	uses	use	VERB
ajfa-4527	114	3	modern	modern	ADJ
ajfa-4527	114	4	methods	method	NOUN
ajfa-4527	114	5	of	of	ADP
ajfa-4527	114	6	accounting	accounting	NOUN
ajfa-4527	114	7	information	information	NOUN
ajfa-4527	114	8	systems	system	NOUN
ajfa-4527	114	9	planning	plan	VERB
ajfa-4527	114	10	4.29	4.29	NUM
ajfa-4527	114	11	0.67	0.67	NUM
ajfa-4527	114	12	17.82	17.82	NUM
ajfa-4527	114	13	0.00	0.00	NUM
ajfa-4527	114	14	2	2	NUM
ajfa-4527	114	15	.	.	PUNCT
ajfa-4527	114	16	organization	organization	NOUN
ajfa-4527	114	17	uses	use	VERB
ajfa-4527	114	18	modern	modern	ADJ
ajfa-4527	114	19	methods	method	NOUN
ajfa-4527	114	20	of	of	ADP
ajfa-4527	114	21	accounting	accounting	NOUN
ajfa-4527	114	22	information	information	NOUN
ajfa-4527	114	23	systems	system	NOUN
ajfa-4527	114	24	security	security	NOUN
ajfa-4527	114	25	4.28	4.28	NUM
ajfa-4527	114	26	0.76	0.76	NUM
ajfa-4527	114	27	16.00	16.00	NUM
ajfa-4527	114	28	0.00	0.00	NUM
ajfa-4527	114	29	3	3	NUM
ajfa-4527	114	30	.	.	PUNCT
ajfa-4527	114	31	organization	organization	NOUN
ajfa-4527	114	32	employs	employ	VERB
ajfa-4527	114	33	modern	modern	ADJ
ajfa-4527	114	34	methods	method	NOUN
ajfa-4527	114	35	of	of	ADP
ajfa-4527	114	36	accounting	accounting	NOUN
ajfa-4527	114	37	information	information	NOUN
ajfa-4527	114	38	systems	system	NOUN
ajfa-4527	114	39	4.22	4.22	NUM
ajfa-4527	114	40	0.76	0.76	NUM
ajfa-4527	114	41	14.81	14.81	NUM
ajfa-4527	114	42	0.00	0.00	NUM
ajfa-4527	114	43	4	4	NUM
ajfa-4527	114	44	.	.	PUNCT
ajfa-4527	115	1	organization	organization	NOUN
ajfa-4527	115	2	uses	use	VERB
ajfa-4527	115	3	modern	modern	ADJ
ajfa-4527	115	4	methods	method	NOUN
ajfa-4527	115	5	of	of	ADP
ajfa-4527	115	6	accounting	accounting	NOUN
ajfa-4527	115	7	information	information	NOUN
ajfa-4527	115	8	systems	system	NOUN
ajfa-4527	115	9	application	application	VERB
ajfa-4527	115	10	4.31	4.31	NUM
ajfa-4527	115	11	0.74	0.74	NUM
ajfa-4527	115	12	16.26	16.26	NUM
ajfa-4527	115	13	0.00	0.00	NUM
ajfa-4527	115	14	5	5	NUM
ajfa-4527	115	15	.	.	PUNCT
ajfa-4527	115	16	organization	organization	NOUN
ajfa-4527	115	17	uses	use	VERB
ajfa-4527	115	18	modern	modern	ADJ
ajfa-4527	115	19	methods	method	NOUN
ajfa-4527	115	20	to	to	PART
ajfa-4527	115	21	support	support	VERB
ajfa-4527	115	22	accounting	accounting	NOUN
ajfa-4527	115	23	information	information	NOUN
ajfa-4527	115	24	systems	system	NOUN
ajfa-4527	115	25	4.13	4.13	NUM
ajfa-4527	115	26	0.80	0.80	NUM
ajfa-4527	115	27	13.04	13.04	NUM
ajfa-4527	115	28	0.00	0.00	NUM
ajfa-4527	115	29	6	6	NUM
ajfa-4527	115	30	.	.	PUNCT
ajfa-4527	116	1	organization	organization	NOUN
ajfa-4527	116	2	employs	employ	VERB
ajfa-4527	116	3	modern	modern	ADJ
ajfa-4527	116	4	methods	method	NOUN
ajfa-4527	116	5	to	to	PART
ajfa-4527	116	6	monitor	monitor	VERB
ajfa-4527	116	7	the	the	DET
ajfa-4527	116	8	performance	performance	NOUN
ajfa-4527	116	9	of	of	ADP
ajfa-4527	116	10	accounting	accounting	NOUN
ajfa-4527	116	11	information	information	NOUN
ajfa-4527	116	12	systems	system	NOUN
ajfa-4527	116	13	4.14	4.14	NUM
ajfa-4527	116	14	0.77	0.77	NUM
ajfa-4527	116	15	13.60	13.60	NUM
ajfa-4527	116	16	0.00	0.00	NUM
ajfa-4527	116	17	7	7	NUM
ajfa-4527	116	18	.	.	PUNCT
ajfa-4527	116	19	organization	organization	NOUN
ajfa-4527	116	20	uses	use	VERB
ajfa-4527	116	21	modern	modern	ADJ
ajfa-4527	116	22	methods	method	NOUN
ajfa-4527	116	23	to	to	PART
ajfa-4527	116	24	develop	develop	VERB
ajfa-4527	116	25	accounting	accounting	NOUN
ajfa-4527	116	26	information	information	NOUN
ajfa-4527	116	27	systems	system	NOUN
ajfa-4527	116	28	applied	apply	VERB
ajfa-4527	116	29	in	in	ADP
ajfa-4527	116	30	it	it	PRON
ajfa-4527	116	31	3.09	3.09	NUM
ajfa-4527	116	32	1.02	1.02	NUM
ajfa-4527	116	33	0.85	0.85	NUM
ajfa-4527	116	34	0.40	0.40	NUM
ajfa-4527	116	35	8	8	NUM
ajfa-4527	116	36	.	.	PUNCT
ajfa-4527	117	1	organization	organization	NOUN
ajfa-4527	117	2	employs	employ	VERB
ajfa-4527	117	3	modern	modern	ADJ
ajfa-4527	117	4	methods	method	NOUN
ajfa-4527	117	5	to	to	PART
ajfa-4527	117	6	develop	develop	VERB
ajfa-4527	117	7	the	the	DET
ajfa-4527	117	8	skills	skill	NOUN
ajfa-4527	117	9	of	of	ADP
ajfa-4527	117	10	interaction	interaction	NOUN
ajfa-4527	117	11	between	between	ADP
ajfa-4527	117	12	users	user	NOUN
ajfa-4527	117	13	of	of	ADP
ajfa-4527	117	14	accounting	account	VERB
ajfa-4527	117	15	information	information	NOUN
ajfa-4527	117	16	systems	system	NOUN
ajfa-4527	117	17	and	and	CCONJ
ajfa-4527	117	18	those	those	DET
ajfa-4527	117	19	systems	system	NOUN
ajfa-4527	117	20	3.19	3.19	NUM
ajfa-4527	117	21	1.10	1.10	NUM
ajfa-4527	117	22	1.58	1.58	NUM
ajfa-4527	117	23	0.12	0.12	NUM
ajfa-4527	117	24	9	9	NUM
ajfa-4527	117	25	.	.	PUNCT
ajfa-4527	117	26	electronic	electronic	ADJ
ajfa-4527	117	27	devices	device	NOUN
ajfa-4527	117	28	available	available	ADJ
ajfa-4527	117	29	to	to	ADP
ajfa-4527	117	30	the	the	DET
ajfa-4527	117	31	bank	bank	NOUN
ajfa-4527	117	32	are	be	AUX
ajfa-4527	117	33	of	of	ADP
ajfa-4527	117	34	a	a	DET
ajfa-4527	117	35	high	high	ADJ
ajfa-4527	117	36	efficiency	efficiency	NOUN
ajfa-4527	117	37	4.01	4.01	NUM
ajfa-4527	117	38	1.01	1.01	NUM
ajfa-4527	117	39	9.27	9.27	NUM
ajfa-4527	117	40	0.00	0.00	NUM
ajfa-4527	117	41	total	total	NOUN
ajfa-4527	117	42	3.96	3.96	NUM
ajfa-4527	117	43	0.47	0.47	NUM
ajfa-4527	117	44	18.88	18.88	NUM
ajfa-4527	117	45	0.00	0.00	NUM
ajfa-4527	117	46	hypothesis	hypothesis	NOUN
ajfa-4527	117	47	2	2	NUM
ajfa-4527	117	48	:	:	PUNCT
ajfa-4527	117	49	banks	bank	NOUN
ajfa-4527	117	50	benefits	benefit	VERB
ajfa-4527	117	51	from	from	ADP
ajfa-4527	117	52	modern	modern	ADJ
ajfa-4527	117	53	accounting	accounting	NOUN
ajfa-4527	117	54	information	information	NOUN
ajfa-4527	117	55	systems	system	NOUN
ajfa-4527	117	56	in	in	ADP
ajfa-4527	117	57	credit	credit	NOUN
ajfa-4527	117	58	and	and	CCONJ
ajfa-4527	117	59	investment	investment	NOUN
ajfa-4527	117	60	decision	decision	NOUN
ajfa-4527	117	61	-	-	PUNCT
ajfa-4527	117	62	making	making	NOUN
ajfa-4527	117	63	in	in	ADP
ajfa-4527	117	64	commercial	commercial	ADJ
ajfa-4527	117	65	banks	bank	NOUN
ajfa-4527	117	66	operating	operate	VERB
ajfa-4527	117	67	in	in	ADP
ajfa-4527	117	68	the	the	DET
ajfa-4527	117	69	aqaba	aqaba	PROPN
ajfa-4527	117	70	special	special	ADJ
ajfa-4527	117	71	economic	economic	ADJ
ajfa-4527	117	72	zone	zone	NOUN
ajfa-4527	117	73	.	.	PUNCT
ajfa-4527	118	1	table	table	NOUN
ajfa-4527	118	2	13	13	NUM
ajfa-4527	118	3	shows	show	VERB
ajfa-4527	118	4	the	the	DET
ajfa-4527	118	5	following	following	NOUN
ajfa-4527	118	6	:	:	PUNCT
ajfa-4527	118	7	with	with	ADP
ajfa-4527	118	8	the	the	DET
ajfa-4527	118	9	exception	exception	NOUN
ajfa-4527	118	10	of	of	ADP
ajfa-4527	118	11	paragraphs	paragraph	NOUN
ajfa-4527	118	12	,	,	PUNCT
ajfa-4527	118	13	12	12	NUM
ajfa-4527	118	14	all	all	DET
ajfa-4527	118	15	other	other	ADJ
ajfa-4527	118	16	paragraphs	paragraph	NOUN
ajfa-4527	118	17	got	get	VERB
ajfa-4527	118	18	arithmetical	arithmetical	ADJ
ajfa-4527	118	19	mean	mean	NOUN
ajfa-4527	118	20	bigger	big	ADJ
ajfa-4527	118	21	than	than	ADP
ajfa-4527	118	22	3.00	3.00	NUM
ajfa-4527	118	23	and	and	CCONJ
ajfa-4527	118	24	observation	observation	NOUN
ajfa-4527	118	25	level	level	NOUN
ajfa-4527	118	26	less	less	ADJ
ajfa-4527	118	27	than	than	ADP
ajfa-4527	118	28	0.05	0.05	NUM
ajfa-4527	118	29	,	,	PUNCT
ajfa-4527	118	30	i.e.	i.e.	X
ajfa-4527	118	31	it	it	PRON
ajfa-4527	118	32	is	be	AUX
ajfa-4527	118	33	statistically	statistically	ADV
ajfa-4527	118	34	significant	significant	ADJ
ajfa-4527	118	35	.	.	PUNCT
ajfa-4527	119	1	paragraph	paragraph	NOUN
ajfa-4527	119	2	no	no	INTJ
ajfa-4527	119	3	.	.	PROPN
ajfa-4527	119	4	10	10	NUM
ajfa-4527	119	5	which	which	PRON
ajfa-4527	119	6	measures	measure	VERB
ajfa-4527	119	7	the	the	DET
ajfa-4527	119	8	extent	extent	NOUN
ajfa-4527	119	9	to	to	PART
ajfa-4527	119	10	which	which	PRON
ajfa-4527	119	11	modern	modern	ADJ
ajfa-4527	119	12	accounting	accounting	NOUN
ajfa-4527	119	13	systems	system	NOUN
ajfa-4527	119	14	help	help	VERB
ajfa-4527	119	15	in	in	ADP
ajfa-4527	119	16	determining	determine	VERB
ajfa-4527	119	17	the	the	DET
ajfa-4527	119	18	asian	asian	ADJ
ajfa-4527	119	19	journal	journal	NOUN
ajfa-4527	119	20	of	of	ADP
ajfa-4527	119	21	finance	finance	PROPN
ajfa-4527	119	22	&	&	CCONJ
ajfa-4527	119	23	accounting	accounting	PROPN
ajfa-4527	119	24	issn	issn	PROPN
ajfa-4527	119	25	1946	1946	NUM
ajfa-4527	119	26	-	-	PUNCT
ajfa-4527	119	27	052x	052x	PROPN
ajfa-4527	119	28	2014	2014	NUM
ajfa-4527	119	29	,	,	PUNCT
ajfa-4527	119	30	vol	vol	NOUN
ajfa-4527	119	31	.	.	PROPN
ajfa-4527	119	32	6	6	NUM
ajfa-4527	119	33	,	,	PUNCT
ajfa-4527	119	34	no	no	INTJ
ajfa-4527	119	35	.	.	NOUN
ajfa-4527	119	36	1	1	NUM
ajfa-4527	119	37	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4527	119	38	415	415	NUM
ajfa-4527	119	39	amount	amount	NOUN
ajfa-4527	119	40	of	of	ADP
ajfa-4527	119	41	the	the	DET
ajfa-4527	119	42	loan	loan	NOUN
ajfa-4527	119	43	that	that	PRON
ajfa-4527	119	44	may	may	AUX
ajfa-4527	119	45	be	be	AUX
ajfa-4527	119	46	granted	grant	VERB
ajfa-4527	119	47	for	for	ADP
ajfa-4527	119	48	investment	investment	NOUN
ajfa-4527	119	49	came	come	VERB
ajfa-4527	119	50	in	in	ADP
ajfa-4527	119	51	the	the	DET
ajfa-4527	119	52	first	first	ADJ
ajfa-4527	119	53	place	place	NOUN
ajfa-4527	119	54	with	with	ADP
ajfa-4527	119	55	4.27	4.27	NUM
ajfa-4527	119	56	arithmetical	arithmetical	ADJ
ajfa-4527	119	57	mean	mean	NOUN
ajfa-4527	119	58	.	.	PUNCT
ajfa-4527	120	1	paragraph	paragraph	NOUN
ajfa-4527	120	2	no	no	INTJ
ajfa-4527	120	3	.	.	NOUN
ajfa-4527	120	4	15	15	NUM
ajfa-4527	120	5	which	which	PRON
ajfa-4527	120	6	measures	measure	VERB
ajfa-4527	120	7	the	the	DET
ajfa-4527	120	8	extent	extent	NOUN
ajfa-4527	120	9	to	to	PART
ajfa-4527	120	10	which	which	PRON
ajfa-4527	120	11	modern	modern	ADJ
ajfa-4527	120	12	accounting	accounting	NOUN
ajfa-4527	120	13	systems	system	NOUN
ajfa-4527	120	14	help	help	VERB
ajfa-4527	120	15	in	in	ADP
ajfa-4527	120	16	determining	determine	VERB
ajfa-4527	120	17	the	the	DET
ajfa-4527	120	18	amount	amount	NOUN
ajfa-4527	120	19	of	of	ADP
ajfa-4527	120	20	time	time	NOUN
ajfa-4527	120	21	required	require	VERB
ajfa-4527	120	22	to	to	PART
ajfa-4527	120	23	repay	repay	VERB
ajfa-4527	120	24	the	the	DET
ajfa-4527	120	25	loan	loan	NOUN
ajfa-4527	120	26	in	in	ADP
ajfa-4527	120	27	second	second	ADJ
ajfa-4527	120	28	place	place	NOUN
ajfa-4527	120	29	with	with	ADP
ajfa-4527	120	30	4.25	4.25	NUM
ajfa-4527	120	31	arithmetical	arithmetical	ADJ
ajfa-4527	120	32	mean	mean	NOUN
ajfa-4527	120	33	.	.	PUNCT
ajfa-4527	121	1	paragraph	paragraph	NOUN
ajfa-4527	121	2	no	no	INTJ
ajfa-4527	121	3	.	.	NOUN
ajfa-4527	121	4	13	13	NUM
ajfa-4527	121	5	,	,	PUNCT
ajfa-4527	121	6	which	which	PRON
ajfa-4527	121	7	measure	measure	VERB
ajfa-4527	121	8	the	the	DET
ajfa-4527	121	9	impact	impact	NOUN
ajfa-4527	121	10	of	of	ADP
ajfa-4527	121	11	modern	modern	ADJ
ajfa-4527	121	12	methods	method	NOUN
ajfa-4527	121	13	of	of	ADP
ajfa-4527	121	14	accounting	accounting	NOUN
ajfa-4527	121	15	information	information	NOUN
ajfa-4527	121	16	systems	system	NOUN
ajfa-4527	121	17	to	to	PART
ajfa-4527	121	18	make	make	VERB
ajfa-4527	121	19	a	a	DET
ajfa-4527	121	20	decision	decision	NOUN
ajfa-4527	121	21	last	last	ADJ
ajfa-4527	121	22	place	place	NOUN
ajfa-4527	121	23	within	within	ADP
ajfa-4527	121	24	statistically	statistically	ADV
ajfa-4527	121	25	acceptable	acceptable	ADJ
ajfa-4527	121	26	paragraphs	paragraph	NOUN
ajfa-4527	121	27	with	with	ADP
ajfa-4527	121	28	4.14	4.14	NUM
ajfa-4527	121	29	arithmetical	arithmetical	ADJ
ajfa-4527	121	30	mean	mean	NOUN
ajfa-4527	121	31	.	.	PUNCT
ajfa-4527	122	1	paragraph	paragraph	NOUN
ajfa-4527	122	2	no	no	INTJ
ajfa-4527	122	3	.	.	NOUN
ajfa-4527	123	1	12	12	NUM
ajfa-4527	123	2	arithmetical	arithmetical	ADJ
ajfa-4527	123	3	mean	mean	NOUN
ajfa-4527	123	4	was	be	AUX
ajfa-4527	123	5	greater	great	ADJ
ajfa-4527	123	6	than	than	ADP
ajfa-4527	123	7	3.00	3.00	NUM
ajfa-4527	123	8	but	but	CCONJ
ajfa-4527	123	9	the	the	DET
ajfa-4527	123	10	observation	observation	NOUN
ajfa-4527	123	11	level	level	NOUN
ajfa-4527	123	12	was	be	AUX
ajfa-4527	123	13	greater	great	ADJ
ajfa-4527	123	14	than	than	ADP
ajfa-4527	123	15	0.05	0.05	NUM
ajfa-4527	123	16	,	,	PUNCT
ajfa-4527	123	17	i.e.	i.e.	X
ajfa-4527	123	18	the	the	DET
ajfa-4527	123	19	banks	bank	NOUN
ajfa-4527	123	20	do	do	AUX
ajfa-4527	123	21	n’t	not	PART
ajfa-4527	123	22	make	make	VERB
ajfa-4527	123	23	any	any	DET
ajfa-4527	123	24	studies	study	NOUN
ajfa-4527	123	25	on	on	ADP
ajfa-4527	123	26	investment	investment	NOUN
ajfa-4527	123	27	stages	stage	NOUN
ajfa-4527	123	28	to	to	PART
ajfa-4527	123	29	be	be	AUX
ajfa-4527	123	30	distributed	distribute	VERB
ajfa-4527	123	31	to	to	ADP
ajfa-4527	123	32	shareholders	shareholder	NOUN
ajfa-4527	123	33	.	.	PUNCT
ajfa-4527	124	1	all	all	DET
ajfa-4527	124	2	paragraphs	paragraph	NOUN
ajfa-4527	124	3	have	have	AUX
ajfa-4527	124	4	got	get	VERB
ajfa-4527	124	5	4.05	4.05	NUM
ajfa-4527	124	6	arithmetical	arithmetical	ADJ
ajfa-4527	124	7	mean	mean	NOUN
ajfa-4527	124	8	,	,	PUNCT
ajfa-4527	124	9	the	the	DET
ajfa-4527	124	10	observation	observation	NOUN
ajfa-4527	124	11	level	level	NOUN
ajfa-4527	124	12	is	be	AUX
ajfa-4527	124	13	0.00	0.00	NUM
ajfa-4527	124	14	which	which	PRON
ajfa-4527	124	15	is	be	AUX
ajfa-4527	124	16	less	less	ADJ
ajfa-4527	124	17	than	than	ADP
ajfa-4527	124	18	0.05	0.05	NUM
ajfa-4527	124	19	.	.	PUNCT
ajfa-4527	125	1	i.e.	i.e.	X
ajfa-4527	125	2	the	the	DET
ajfa-4527	125	3	second	second	ADJ
ajfa-4527	125	4	hypothesis	hypothesis	NOUN
ajfa-4527	125	5	is	be	AUX
ajfa-4527	125	6	accepted	accept	VERB
ajfa-4527	125	7	,	,	PUNCT
ajfa-4527	125	8	that	that	SCONJ
ajfa-4527	125	9	banks	bank	NOUN
ajfa-4527	125	10	benefit	benefit	VERB
ajfa-4527	125	11	from	from	ADP
ajfa-4527	125	12	modern	modern	ADJ
ajfa-4527	125	13	accounting	accounting	NOUN
ajfa-4527	125	14	information	information	NOUN
ajfa-4527	125	15	systems	system	NOUN
ajfa-4527	125	16	in	in	ADP
ajfa-4527	125	17	credit	credit	NOUN
ajfa-4527	125	18	and	and	CCONJ
ajfa-4527	125	19	investment	investment	NOUN
ajfa-4527	125	20	decision	decision	NOUN
ajfa-4527	125	21	-	-	PUNCT
ajfa-4527	125	22	making	making	NOUN
ajfa-4527	125	23	in	in	ADP
ajfa-4527	125	24	commercial	commercial	ADJ
ajfa-4527	125	25	banks	bank	NOUN
ajfa-4527	125	26	operating	operate	VERB
ajfa-4527	125	27	in	in	ADP
ajfa-4527	125	28	the	the	DET
ajfa-4527	125	29	aqaba	aqaba	PROPN
ajfa-4527	125	30	special	special	ADJ
ajfa-4527	125	31	economic	economic	ADJ
ajfa-4527	125	32	zone	zone	NOUN
ajfa-4527	125	33	table	table	NOUN
ajfa-4527	125	34	13	13	NUM
ajfa-4527	125	35	.	.	PUNCT
ajfa-4527	126	1	arithmetic	arithmetic	ADJ
ajfa-4527	126	2	mean	mean	NOUN
ajfa-4527	126	3	,	,	PUNCT
ajfa-4527	126	4	standard	standard	ADJ
ajfa-4527	126	5	deviation	deviation	NOUN
ajfa-4527	126	6	,	,	PUNCT
ajfa-4527	126	7	the	the	DET
ajfa-4527	126	8	value	value	NOUN
ajfa-4527	126	9	of	of	ADP
ajfa-4527	126	10	t	t	PROPN
ajfa-4527	126	11	and	and	CCONJ
ajfa-4527	126	12	the	the	DET
ajfa-4527	126	13	level	level	NOUN
ajfa-4527	126	14	of	of	ADP
ajfa-4527	126	15	significance	significance	NOUN
ajfa-4527	126	16	of	of	ADP
ajfa-4527	126	17	taking	take	VERB
ajfa-4527	126	18	advantage	advantage	NOUN
ajfa-4527	126	19	of	of	ADP
ajfa-4527	126	20	modern	modern	ADJ
ajfa-4527	126	21	method	method	NOUN
ajfa-4527	126	22	in	in	ADP
ajfa-4527	126	23	decision	decision	NOUN
ajfa-4527	126	24	-	-	PUNCT
ajfa-4527	126	25	making	make	VERB
ajfa-4527	126	26	no	no	NOUN
ajfa-4527	126	27	.	.	PUNCT
ajfa-4527	127	1	paragraph	paragraph	NOUN
ajfa-4527	127	2	arithmetic	arithmetic	ADJ
ajfa-4527	127	3	mean	mean	NOUN
ajfa-4527	127	4	standard	standard	ADJ
ajfa-4527	127	5	deviation	deviation	NOUN
ajfa-4527	127	6	t	t	NOUN
ajfa-4527	127	7	value	value	NOUN
ajfa-4527	127	8	observation	observation	NOUN
ajfa-4527	127	9	level	level	NOUN
ajfa-4527	127	10	10	10	NUM
ajfa-4527	127	11	.	.	PUNCT
ajfa-4527	128	1	modern	modern	ADJ
ajfa-4527	128	2	accounting	accounting	NOUN
ajfa-4527	128	3	systems	system	NOUN
ajfa-4527	128	4	are	be	AUX
ajfa-4527	128	5	used	use	VERB
ajfa-4527	128	6	in	in	ADP
ajfa-4527	128	7	determining	determine	VERB
ajfa-4527	128	8	the	the	DET
ajfa-4527	128	9	amount	amount	NOUN
ajfa-4527	128	10	of	of	ADP
ajfa-4527	128	11	the	the	DET
ajfa-4527	128	12	loan	loan	NOUN
ajfa-4527	128	13	that	that	PRON
ajfa-4527	128	14	could	could	AUX
ajfa-4527	128	15	be	be	AUX
ajfa-4527	128	16	granted	grant	VERB
ajfa-4527	128	17	for	for	ADP
ajfa-4527	128	18	client	client	NOUN
ajfa-4527	128	19	investment	investment	NOUN
ajfa-4527	128	20	.	.	PUNCT
ajfa-4527	129	1	4.27	4.27	NUM
ajfa-4527	129	2	0.73	0.73	NUM
ajfa-4527	129	3	16.05	16.05	NUM
ajfa-4527	129	4	0.00	0.00	NUM
ajfa-4527	129	5	11	11	NUM
ajfa-4527	129	6	.	.	PUNCT
ajfa-4527	129	7	application	application	NOUN
ajfa-4527	129	8	of	of	ADP
ajfa-4527	129	9	modern	modern	ADJ
ajfa-4527	129	10	methods	method	NOUN
ajfa-4527	129	11	in	in	ADP
ajfa-4527	129	12	accounting	accounting	NOUN
ajfa-4527	129	13	information	information	NOUN
ajfa-4527	129	14	systems	system	NOUN
ajfa-4527	129	15	is	be	AUX
ajfa-4527	129	16	important	important	ADJ
ajfa-4527	129	17	for	for	ADP
ajfa-4527	129	18	bank	bank	NOUN
ajfa-4527	129	19	action	action	NOUN
ajfa-4527	129	20	4.22	4.22	NUM
ajfa-4527	129	21	0.90	0.90	NUM
ajfa-4527	129	22	12.47	12.47	NUM
ajfa-4527	129	23	0.00	0.00	NUM
ajfa-4527	129	24	12	12	NUM
ajfa-4527	129	25	.	.	PUNCT
ajfa-4527	130	1	bank	bank	NOUN
ajfa-4527	130	2	conduct	conduct	NOUN
ajfa-4527	130	3	studies	study	NOUN
ajfa-4527	130	4	on	on	ADP
ajfa-4527	130	5	investment	investment	NOUN
ajfa-4527	130	6	stages	stage	NOUN
ajfa-4527	131	1	and	and	CCONJ
ajfa-4527	132	1	distributes	distribute	VERB
ajfa-4527	132	2	it	it	PRON
ajfa-4527	132	3	to	to	ADP
ajfa-4527	132	4	shareholders	shareholder	NOUN
ajfa-4527	132	5	.	.	PUNCT
ajfa-4527	133	1	3.05	3.05	NUM
ajfa-4527	133	2	0.83	0.83	NUM
ajfa-4527	133	3	0.52	0.52	NUM
ajfa-4527	133	4	0.60	0.60	NUM
ajfa-4527	133	5	13	13	NUM
ajfa-4527	133	6	.	.	PUNCT
ajfa-4527	134	1	modern	modern	ADJ
ajfa-4527	134	2	methods	method	NOUN
ajfa-4527	134	3	of	of	ADP
ajfa-4527	134	4	accounting	accounting	NOUN
ajfa-4527	134	5	affect	affect	VERB
ajfa-4527	134	6	information	information	NOUN
ajfa-4527	134	7	systems	system	NOUN
ajfa-4527	134	8	for	for	ADP
ajfa-4527	134	9	decision	decision	NOUN
ajfa-4527	134	10	-	-	PUNCT
ajfa-4527	134	11	making	making	NOUN
ajfa-4527	134	12	.	.	PUNCT
ajfa-4527	135	1	4.14	4.14	NUM
ajfa-4527	135	2	0.73	0.73	NUM
ajfa-4527	135	3	14.49	14.49	NUM
ajfa-4527	135	4	0.00	0.00	NUM
ajfa-4527	135	5	14	14	NUM
ajfa-4527	135	6	.	.	PUNCT
ajfa-4527	136	1	accounting	accounting	NOUN
ajfa-4527	136	2	information	information	NOUN
ajfa-4527	136	3	system	system	NOUN
ajfa-4527	136	4	is	be	AUX
ajfa-4527	136	5	features	feature	NOUN
ajfa-4527	136	6	with	with	ADP
ajfa-4527	136	7	the	the	DET
ajfa-4527	136	8	speed	speed	NOUN
ajfa-4527	136	9	of	of	ADP
ajfa-4527	136	10	the	the	DET
ajfa-4527	136	11	connection	connection	NOUN
ajfa-4527	136	12	between	between	ADP
ajfa-4527	136	13	itself	itself	PRON
ajfa-4527	136	14	and	and	CCONJ
ajfa-4527	136	15	its	its	PRON
ajfa-4527	136	16	users	user	NOUN
ajfa-4527	136	17	.	.	PUNCT
ajfa-4527	137	1	4.21	4.21	NUM
ajfa-4527	137	2	0.73	0.73	NUM
ajfa-4527	137	3	15.40	15.40	NUM
ajfa-4527	137	4	0.00	0.00	NUM
ajfa-4527	137	5	15	15	NUM
ajfa-4527	137	6	.	.	PUNCT
ajfa-4527	138	1	modern	modern	ADJ
ajfa-4527	138	2	accounting	accounting	NOUN
ajfa-4527	138	3	systems	system	NOUN
ajfa-4527	138	4	help	help	VERB
ajfa-4527	138	5	in	in	ADP
ajfa-4527	138	6	determining	determine	VERB
ajfa-4527	138	7	the	the	DET
ajfa-4527	138	8	time	time	NOUN
ajfa-4527	138	9	required	require	VERB
ajfa-4527	138	10	to	to	PART
ajfa-4527	138	11	repay	repay	VERB
ajfa-4527	138	12	the	the	DET
ajfa-4527	138	13	loan	loan	NOUN
ajfa-4527	138	14	.	.	PUNCT
ajfa-4527	139	1	4.25	4.25	NUM
ajfa-4527	139	2	0.65	0.65	NUM
ajfa-4527	139	3	17.61	17.61	NUM
ajfa-4527	139	4	0.00	0.00	NUM
ajfa-4527	139	5	16	16	NUM
ajfa-4527	139	6	.	.	PUNCT
ajfa-4527	140	1	modern	modern	ADJ
ajfa-4527	140	2	accounting	accounting	NOUN
ajfa-4527	140	3	systems	system	NOUN
ajfa-4527	140	4	help	help	VERB
ajfa-4527	140	5	in	in	ADP
ajfa-4527	140	6	accelerating	accelerate	VERB
ajfa-4527	140	7	the	the	DET
ajfa-4527	140	8	decision	decision	NOUN
ajfa-4527	140	9	-	-	PUNCT
ajfa-4527	140	10	making	make	VERB
ajfa-4527	140	11	process	process	NOUN
ajfa-4527	140	12	in	in	ADP
ajfa-4527	140	13	credit	credit	NOUN
ajfa-4527	140	14	4.21	4.21	NUM
ajfa-4527	140	15	0.76	0.76	NUM
ajfa-4527	140	16	14.75	14.75	NUM
ajfa-4527	140	17	0.00	0.00	NUM
ajfa-4527	140	18	asian	asian	ADJ
ajfa-4527	140	19	journal	journal	NOUN
ajfa-4527	140	20	of	of	ADP
ajfa-4527	140	21	finance	finance	PROPN
ajfa-4527	140	22	&	&	CCONJ
ajfa-4527	140	23	accounting	accounting	PROPN
ajfa-4527	140	24	issn	issn	PROPN
ajfa-4527	140	25	1946	1946	NUM
ajfa-4527	140	26	-	-	PUNCT
ajfa-4527	140	27	052x	052x	PROPN
ajfa-4527	140	28	2014	2014	NUM
ajfa-4527	140	29	,	,	PUNCT
ajfa-4527	140	30	vol	vol	NOUN
ajfa-4527	140	31	.	.	PROPN
ajfa-4527	140	32	6	6	NUM
ajfa-4527	140	33	,	,	PUNCT
ajfa-4527	140	34	no	no	INTJ
ajfa-4527	140	35	.	.	NOUN
ajfa-4527	140	36	1	1	NUM
ajfa-4527	140	37	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4527	140	38	416	416	NUM
ajfa-4527	140	39	and	and	CCONJ
ajfa-4527	140	40	investment	investment	NOUN
ajfa-4527	140	41	commercial	commercial	ADJ
ajfa-4527	140	42	banks	bank	NOUN
ajfa-4527	140	43	.	.	PUNCT
ajfa-4527	141	1	total	total	ADJ
ajfa-4527	141	2	4.05	4.05	NUM
ajfa-4527	141	3	0.38	0.38	NUM
ajfa-4527	141	4	25.29	25.29	NUM
ajfa-4527	141	5	0.00	0.00	NUM
ajfa-4527	141	6	the	the	DET
ajfa-4527	141	7	third	third	ADJ
ajfa-4527	141	8	hypothesis	hypothesis	NOUN
ajfa-4527	141	9	:	:	PUNCT
ajfa-4527	141	10	the	the	DET
ajfa-4527	141	11	use	use	NOUN
ajfa-4527	141	12	of	of	ADP
ajfa-4527	141	13	modern	modern	ADJ
ajfa-4527	141	14	methods	method	NOUN
ajfa-4527	141	15	of	of	ADP
ajfa-4527	141	16	accounting	accounting	NOUN
ajfa-4527	141	17	information	information	NOUN
ajfa-4527	141	18	systems	system	NOUN
ajfa-4527	141	19	in	in	ADP
ajfa-4527	141	20	banks	bank	NOUN
ajfa-4527	141	21	in	in	ADP
ajfa-4527	141	22	the	the	DET
ajfa-4527	141	23	aqaba	aqaba	PROPN
ajfa-4527	141	24	special	special	ADJ
ajfa-4527	141	25	economic	economic	ADJ
ajfa-4527	141	26	zone	zone	NOUN
ajfa-4527	141	27	has	have	VERB
ajfa-4527	141	28	an	an	DET
ajfa-4527	141	29	impact	impact	NOUN
ajfa-4527	141	30	on	on	ADP
ajfa-4527	141	31	administrative	administrative	ADJ
ajfa-4527	141	32	decisions	decision	NOUN
ajfa-4527	141	33	made	make	VERB
ajfa-4527	141	34	by	by	ADP
ajfa-4527	141	35	managers	manager	NOUN
ajfa-4527	141	36	.	.	PUNCT
ajfa-4527	142	1	table	table	NOUN
ajfa-4527	142	2	14	14	NUM
ajfa-4527	142	3	shows	show	VERB
ajfa-4527	142	4	the	the	DET
ajfa-4527	142	5	following	following	NOUN
ajfa-4527	142	6	:	:	PUNCT
ajfa-4527	142	7	with	with	ADP
ajfa-4527	142	8	the	the	DET
ajfa-4527	142	9	exception	exception	NOUN
ajfa-4527	142	10	of	of	ADP
ajfa-4527	142	11	paragraphs	paragraph	NOUN
ajfa-4527	142	12	23	23	NUM
ajfa-4527	142	13	all	all	DET
ajfa-4527	142	14	other	other	ADJ
ajfa-4527	142	15	paragraphs	paragraph	NOUN
ajfa-4527	142	16	got	get	VERB
ajfa-4527	142	17	arithmetical	arithmetical	ADJ
ajfa-4527	142	18	mean	mean	NOUN
ajfa-4527	142	19	bigger	big	ADJ
ajfa-4527	142	20	than	than	ADP
ajfa-4527	142	21	3.00	3.00	NUM
ajfa-4527	142	22	and	and	CCONJ
ajfa-4527	142	23	observation	observation	NOUN
ajfa-4527	142	24	level	level	NOUN
ajfa-4527	142	25	less	less	ADJ
ajfa-4527	142	26	than	than	ADP
ajfa-4527	142	27	0.05	0.05	NUM
ajfa-4527	142	28	,	,	PUNCT
ajfa-4527	142	29	i.e.	i.e.	X
ajfa-4527	142	30	it	it	PRON
ajfa-4527	142	31	is	be	AUX
ajfa-4527	142	32	statistically	statistically	ADV
ajfa-4527	142	33	significant	significant	ADJ
ajfa-4527	142	34	.	.	PUNCT
ajfa-4527	143	1	paragraph	paragraph	NOUN
ajfa-4527	143	2	no	no	INTJ
ajfa-4527	143	3	.	.	PROPN
ajfa-4527	143	4	21	21	NUM
ajfa-4527	143	5	which	which	PRON
ajfa-4527	143	6	measures	measure	VERB
ajfa-4527	143	7	the	the	DET
ajfa-4527	143	8	extracted	extract	VERB
ajfa-4527	143	9	estimated	estimate	VERB
ajfa-4527	143	10	financial	financial	ADJ
ajfa-4527	143	11	statements	statement	NOUN
ajfa-4527	143	12	under	under	ADP
ajfa-4527	143	13	modern	modern	ADJ
ajfa-4527	143	14	methods	method	NOUN
ajfa-4527	143	15	to	to	PART
ajfa-4527	143	16	reduce	reduce	VERB
ajfa-4527	143	17	credit	credit	NOUN
ajfa-4527	143	18	risk	risk	NOUN
ajfa-4527	143	19	,	,	PUNCT
ajfa-4527	143	20	came	come	VERB
ajfa-4527	143	21	in	in	ADP
ajfa-4527	143	22	the	the	DET
ajfa-4527	143	23	first	first	ADJ
ajfa-4527	143	24	place	place	NOUN
ajfa-4527	143	25	with	with	ADP
ajfa-4527	143	26	4.26	4.26	NUM
ajfa-4527	143	27	arithmetical	arithmetical	ADJ
ajfa-4527	143	28	mean	mean	NOUN
ajfa-4527	143	29	.	.	PUNCT
ajfa-4527	144	1	paragraph	paragraph	NOUN
ajfa-4527	144	2	no	no	INTJ
ajfa-4527	144	3	.	.	NOUN
ajfa-4527	144	4	22	22	NUM
ajfa-4527	144	5	which	which	PRON
ajfa-4527	144	6	measures	measure	VERB
ajfa-4527	144	7	the	the	DET
ajfa-4527	144	8	extent	extent	NOUN
ajfa-4527	144	9	to	to	PART
ajfa-4527	144	10	which	which	PRON
ajfa-4527	144	11	modern	modern	ADJ
ajfa-4527	144	12	accounting	accounting	NOUN
ajfa-4527	144	13	information	information	NOUN
ajfa-4527	144	14	systems	system	NOUN
ajfa-4527	144	15	identifying	identify	VERB
ajfa-4527	144	16	the	the	DET
ajfa-4527	144	17	functions	function	NOUN
ajfa-4527	144	18	of	of	ADP
ajfa-4527	144	19	staff	staff	NOUN
ajfa-4527	144	20	to	to	PART
ajfa-4527	144	21	facilitate	facilitate	VERB
ajfa-4527	144	22	their	their	PRON
ajfa-4527	144	23	work	work	NOUN
ajfa-4527	144	24	in	in	ADP
ajfa-4527	144	25	second	second	ADJ
ajfa-4527	144	26	place	place	NOUN
ajfa-4527	144	27	with	with	ADP
ajfa-4527	144	28	4.21	4.21	NUM
ajfa-4527	144	29	arithmetical	arithmetical	ADJ
ajfa-4527	144	30	mean	mean	NOUN
ajfa-4527	144	31	.	.	PUNCT
ajfa-4527	145	1	paragraph	paragraph	NOUN
ajfa-4527	145	2	no	no	INTJ
ajfa-4527	145	3	.	.	PROPN
ajfa-4527	145	4	19	19	NUM
ajfa-4527	145	5	,	,	PUNCT
ajfa-4527	145	6	which	which	PRON
ajfa-4527	145	7	measure	measure	VERB
ajfa-4527	145	8	the	the	DET
ajfa-4527	145	9	support	support	NOUN
ajfa-4527	145	10	of	of	ADP
ajfa-4527	145	11	information	information	NOUN
ajfa-4527	145	12	of	of	ADP
ajfa-4527	145	13	accounting	accounting	NOUN
ajfa-4527	145	14	information	information	NOUN
ajfa-4527	145	15	systems	system	NOUN
ajfa-4527	145	16	managers	manager	NOUN
ajfa-4527	145	17	to	to	ADP
ajfa-4527	145	18	better	well	ADJ
ajfa-4527	145	19	distribution	distribution	NOUN
ajfa-4527	145	20	of	of	ADP
ajfa-4527	145	21	investment	investment	NOUN
ajfa-4527	145	22	resources	resource	NOUN
ajfa-4527	145	23	for	for	ADP
ajfa-4527	145	24	the	the	DET
ajfa-4527	145	25	bank	bank	NOUN
ajfa-4527	145	26	last	last	ADJ
ajfa-4527	145	27	place	place	NOUN
ajfa-4527	145	28	within	within	ADP
ajfa-4527	145	29	statistically	statistically	ADV
ajfa-4527	145	30	acceptable	acceptable	ADJ
ajfa-4527	145	31	paragraphs	paragraph	NOUN
ajfa-4527	145	32	with	with	ADP
ajfa-4527	145	33	4.00	4.00	NUM
ajfa-4527	145	34	arithmetical	arithmetical	ADJ
ajfa-4527	145	35	mean	mean	NOUN
ajfa-4527	145	36	.	.	PUNCT
ajfa-4527	146	1	paragraph	paragraph	NOUN
ajfa-4527	146	2	no	no	INTJ
ajfa-4527	146	3	.	.	NOUN
ajfa-4527	147	1	23	23	NUM
ajfa-4527	147	2	arithmetical	arithmetical	ADJ
ajfa-4527	147	3	mean	mean	NOUN
ajfa-4527	147	4	was	be	AUX
ajfa-4527	147	5	greater	great	ADJ
ajfa-4527	147	6	than	than	ADP
ajfa-4527	147	7	3.00	3.00	NUM
ajfa-4527	147	8	but	but	CCONJ
ajfa-4527	147	9	the	the	DET
ajfa-4527	147	10	observation	observation	NOUN
ajfa-4527	147	11	level	level	NOUN
ajfa-4527	147	12	was	be	AUX
ajfa-4527	147	13	greater	great	ADJ
ajfa-4527	147	14	than	than	ADP
ajfa-4527	147	15	0.05	0.05	NUM
ajfa-4527	147	16	,	,	PUNCT
ajfa-4527	147	17	i.e.	i.e.	X
ajfa-4527	147	18	that	that	SCONJ
ajfa-4527	147	19	there	there	PRON
ajfa-4527	147	20	is	be	VERB
ajfa-4527	147	21	difficulty	difficulty	NOUN
ajfa-4527	147	22	in	in	ADP
ajfa-4527	147	23	the	the	DET
ajfa-4527	147	24	use	use	NOUN
ajfa-4527	147	25	of	of	ADP
ajfa-4527	147	26	accounting	accounting	NOUN
ajfa-4527	147	27	information	information	NOUN
ajfa-4527	147	28	systems	system	NOUN
ajfa-4527	147	29	or	or	CCONJ
ajfa-4527	147	30	part	part	NOUN
ajfa-4527	147	31	of	of	ADP
ajfa-4527	147	32	it	it	PRON
ajfa-4527	147	33	.	.	PUNCT
ajfa-4527	148	1	all	all	DET
ajfa-4527	148	2	paragraphs	paragraph	NOUN
ajfa-4527	148	3	have	have	AUX
ajfa-4527	148	4	got	get	VERB
ajfa-4527	148	5	4.00	4.00	NUM
ajfa-4527	148	6	arithmetical	arithmetical	ADJ
ajfa-4527	148	7	mean	mean	NOUN
ajfa-4527	148	8	,	,	PUNCT
ajfa-4527	148	9	the	the	DET
ajfa-4527	148	10	observation	observation	NOUN
ajfa-4527	148	11	level	level	NOUN
ajfa-4527	148	12	is	be	AUX
ajfa-4527	148	13	0.00	0.00	NUM
ajfa-4527	148	14	which	which	PRON
ajfa-4527	148	15	is	be	AUX
ajfa-4527	148	16	less	less	ADJ
ajfa-4527	148	17	than	than	ADP
ajfa-4527	148	18	0.05	0.05	NUM
ajfa-4527	148	19	.	.	PUNCT
ajfa-4527	149	1	i.e.	i.e.	X
ajfa-4527	149	2	the	the	DET
ajfa-4527	149	3	second	second	ADJ
ajfa-4527	149	4	hypothesis	hypothesis	NOUN
ajfa-4527	149	5	is	be	AUX
ajfa-4527	149	6	accepted	accept	VERB
ajfa-4527	149	7	,	,	PUNCT
ajfa-4527	149	8	the	the	DET
ajfa-4527	149	9	use	use	NOUN
ajfa-4527	149	10	of	of	ADP
ajfa-4527	149	11	modern	modern	ADJ
ajfa-4527	149	12	methods	method	NOUN
ajfa-4527	149	13	of	of	ADP
ajfa-4527	149	14	accounting	accounting	NOUN
ajfa-4527	149	15	information	information	NOUN
ajfa-4527	149	16	systems	system	NOUN
ajfa-4527	149	17	in	in	ADP
ajfa-4527	149	18	banks	bank	NOUN
ajfa-4527	149	19	in	in	ADP
ajfa-4527	149	20	the	the	DET
ajfa-4527	149	21	aqaba	aqaba	PROPN
ajfa-4527	149	22	special	special	ADJ
ajfa-4527	149	23	economic	economic	ADJ
ajfa-4527	149	24	zone	zone	NOUN
ajfa-4527	149	25	has	have	VERB
ajfa-4527	149	26	an	an	DET
ajfa-4527	149	27	impact	impact	NOUN
ajfa-4527	149	28	on	on	ADP
ajfa-4527	149	29	administrative	administrative	ADJ
ajfa-4527	149	30	decisions	decision	NOUN
ajfa-4527	149	31	made	make	VERB
ajfa-4527	149	32	by	by	ADP
ajfa-4527	149	33	managers	manager	NOUN
ajfa-4527	149	34	.	.	PUNCT
ajfa-4527	150	1	table	table	NOUN
ajfa-4527	150	2	14	14	NUM
ajfa-4527	150	3	.	.	PUNCT
ajfa-4527	151	1	arithmetic	arithmetic	ADJ
ajfa-4527	151	2	mean	mean	NOUN
ajfa-4527	151	3	,	,	PUNCT
ajfa-4527	151	4	standard	standard	ADJ
ajfa-4527	151	5	deviation	deviation	NOUN
ajfa-4527	151	6	and	and	CCONJ
ajfa-4527	151	7	the	the	DET
ajfa-4527	151	8	value	value	NOUN
ajfa-4527	151	9	of	of	ADP
ajfa-4527	151	10	t	t	NOUN
ajfa-4527	151	11	and	and	CCONJ
ajfa-4527	151	12	observation	observation	NOUN
ajfa-4527	151	13	level	level	NOUN
ajfa-4527	151	14	related	relate	VERB
ajfa-4527	151	15	to	to	ADP
ajfa-4527	151	16	effect	effect	NOUN
ajfa-4527	151	17	of	of	ADP
ajfa-4527	151	18	suing	sue	VERB
ajfa-4527	151	19	modern	modern	ADJ
ajfa-4527	151	20	method	method	NOUN
ajfa-4527	151	21	in	in	ADP
ajfa-4527	151	22	making	make	VERB
ajfa-4527	151	23	administrative	administrative	ADJ
ajfa-4527	151	24	decisions	decision	NOUN
ajfa-4527	151	25	n	n	CCONJ
ajfa-4527	151	26	o.	o.	NOUN
ajfa-4527	151	27	paragraph	paragraph	NOUN
ajfa-4527	151	28	arithmetic	arithmetic	ADJ
ajfa-4527	151	29	mean	mean	NOUN
ajfa-4527	151	30	standard	standard	ADJ
ajfa-4527	151	31	deviation	deviation	NOUN
ajfa-4527	151	32	t	t	NOUN
ajfa-4527	151	33	value	value	NOUN
ajfa-4527	151	34	observati	observati	AUX
ajfa-4527	151	35	on	on	ADP
ajfa-4527	151	36	level	level	NOUN
ajfa-4527	151	37	17	17	NUM
ajfa-4527	151	38	.	.	PUNCT
ajfa-4527	152	1	accounting	account	VERB
ajfa-4527	152	2	information	information	NOUN
ajfa-4527	152	3	systems	system	NOUN
ajfa-4527	152	4	provide	provide	VERB
ajfa-4527	152	5	mangers	manger	NOUN
ajfa-4527	152	6	need	need	VERB
ajfa-4527	152	7	to	to	PART
ajfa-4527	152	8	finish	finish	VERB
ajfa-4527	152	9	jobs	job	NOUN
ajfa-4527	152	10	and	and	CCONJ
ajfa-4527	152	11	make	make	VERB
ajfa-4527	152	12	their	their	PRON
ajfa-4527	152	13	decisions	decision	NOUN
ajfa-4527	152	14	in	in	ADP
ajfa-4527	152	15	the	the	DET
ajfa-4527	152	16	expected	expect	VERB
ajfa-4527	152	17	way	way	NOUN
ajfa-4527	152	18	.	.	PUNCT
ajfa-4527	153	1	4.19	4.19	NUM
ajfa-4527	153	2	0.91	0.91	NUM
ajfa-4527	153	3	12.09	12.09	NUM
ajfa-4527	153	4	0.00	0.00	NUM
ajfa-4527	153	5	18	18	NUM
ajfa-4527	153	6	.	.	PUNCT
ajfa-4527	154	1	modern	modern	ADJ
ajfa-4527	154	2	accounting	accounting	NOUN
ajfa-4527	154	3	information	information	NOUN
ajfa-4527	154	4	systems	system	NOUN
ajfa-4527	154	5	benefits	benefit	NOUN
ajfa-4527	154	6	in	in	ADP
ajfa-4527	154	7	helping	help	VERB
ajfa-4527	154	8	the	the	DET
ajfa-4527	154	9	mangers	manger	NOUN
ajfa-4527	154	10	to	to	PART
ajfa-4527	154	11	determine	determine	VERB
ajfa-4527	154	12	the	the	DET
ajfa-4527	154	13	available	available	ADJ
ajfa-4527	154	14	amount	amount	NOUN
ajfa-4527	154	15	of	of	ADP
ajfa-4527	154	16	money	money	NOUN
ajfa-4527	154	17	for	for	ADP
ajfa-4527	154	18	investment	investment	NOUN
ajfa-4527	154	19	.	.	PUNCT
ajfa-4527	155	1	4.05	4.05	NUM
ajfa-4527	155	2	0.71	0.71	NUM
ajfa-4527	155	3	13.68	13.68	NUM
ajfa-4527	155	4	0.00	0.00	NUM
ajfa-4527	155	5	19	19	NUM
ajfa-4527	155	6	.	.	PUNCT
ajfa-4527	156	1	modern	modern	ADJ
ajfa-4527	156	2	accounting	accounting	NOUN
ajfa-4527	156	3	information	information	NOUN
ajfa-4527	156	4	systems	system	NOUN
ajfa-4527	156	5	benefit	benefit	NOUN
ajfa-4527	156	6	managers	manager	NOUN
ajfa-4527	156	7	in	in	ADP
ajfa-4527	156	8	the	the	DET
ajfa-4527	156	9	best	good	ADJ
ajfa-4527	156	10	4.00	4.00	NUM
ajfa-4527	156	11	0.80	0.80	NUM
ajfa-4527	156	12	11.50	11.50	NUM
ajfa-4527	156	13	0.00	0.00	NUM
ajfa-4527	156	14	asian	asian	ADJ
ajfa-4527	156	15	journal	journal	NOUN
ajfa-4527	156	16	of	of	ADP
ajfa-4527	156	17	finance	finance	PROPN
ajfa-4527	156	18	&	&	CCONJ
ajfa-4527	156	19	accounting	accounting	PROPN
ajfa-4527	156	20	issn	issn	PROPN
ajfa-4527	156	21	1946	1946	NUM
ajfa-4527	156	22	-	-	PUNCT
ajfa-4527	156	23	052x	052x	PROPN
ajfa-4527	156	24	2014	2014	NUM
ajfa-4527	156	25	,	,	PUNCT
ajfa-4527	156	26	vol	vol	NOUN
ajfa-4527	156	27	.	.	PROPN
ajfa-4527	156	28	6	6	NUM
ajfa-4527	156	29	,	,	PUNCT
ajfa-4527	156	30	no	no	INTJ
ajfa-4527	156	31	.	.	NOUN
ajfa-4527	156	32	1	1	NUM
ajfa-4527	156	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4527	156	34	417	417	NUM
ajfa-4527	156	35	distribution	distribution	NOUN
ajfa-4527	156	36	for	for	ADP
ajfa-4527	156	37	the	the	DET
ajfa-4527	156	38	special	special	ADJ
ajfa-4527	156	39	investments	investment	NOUN
ajfa-4527	156	40	in	in	ADP
ajfa-4527	156	41	the	the	DET
ajfa-4527	156	42	bank	bank	NOUN
ajfa-4527	156	43	20	20	NUM
ajfa-4527	156	44	modern	modern	ADJ
ajfa-4527	156	45	accounting	accounting	NOUN
ajfa-4527	156	46	information	information	NOUN
ajfa-4527	156	47	systems	system	NOUN
ajfa-4527	156	48	offer	offer	VERB
ajfa-4527	156	49	information	information	NOUN
ajfa-4527	156	50	on	on	ADP
ajfa-4527	156	51	balance	balance	NOUN
ajfa-4527	156	52	of	of	ADP
ajfa-4527	156	53	loan	loan	NOUN
ajfa-4527	156	54	at	at	ADP
ajfa-4527	156	55	any	any	DET
ajfa-4527	156	56	time	time	NOUN
ajfa-4527	156	57	to	to	PART
ajfa-4527	156	58	help	help	VERB
ajfa-4527	156	59	managers	manager	NOUN
ajfa-4527	156	60	to	to	PART
ajfa-4527	156	61	take	take	VERB
ajfa-4527	156	62	the	the	DET
ajfa-4527	156	63	appropriate	appropriate	ADJ
ajfa-4527	156	64	decision	decision	NOUN
ajfa-4527	156	65	.	.	PUNCT
ajfa-4527	157	1	4.19	4.19	NUM
ajfa-4527	157	2	0.68	0.68	NUM
ajfa-4527	157	3	16.08	16.08	NUM
ajfa-4527	157	4	0.00	0.00	NUM
ajfa-4527	157	5	21	21	NUM
ajfa-4527	157	6	estimated	estimate	VERB
ajfa-4527	157	7	financial	financial	ADJ
ajfa-4527	157	8	statements	statement	NOUN
ajfa-4527	157	9	extracted	extract	VERB
ajfa-4527	157	10	under	under	ADP
ajfa-4527	157	11	modern	modern	ADJ
ajfa-4527	157	12	methods	method	NOUN
ajfa-4527	157	13	helps	help	VERB
ajfa-4527	157	14	in	in	ADP
ajfa-4527	157	15	reducing	reduce	VERB
ajfa-4527	157	16	credit	credit	NOUN
ajfa-4527	157	17	risk	risk	NOUN
ajfa-4527	157	18	.	.	PUNCT
ajfa-4527	158	1	4.26	4.26	NUM
ajfa-4527	158	2	0.76	0.76	NUM
ajfa-4527	158	3	15.30	15.30	NUM
ajfa-4527	158	4	0.00	0.00	NUM
ajfa-4527	158	5	22	22	NUM
ajfa-4527	158	6	modern	modern	ADJ
ajfa-4527	158	7	accounting	accounting	NOUN
ajfa-4527	158	8	information	information	NOUN
ajfa-4527	158	9	systems	system	NOUN
ajfa-4527	158	10	is	be	AUX
ajfa-4527	158	11	working	work	VERB
ajfa-4527	158	12	on	on	ADP
ajfa-4527	158	13	identifying	identify	VERB
ajfa-4527	158	14	the	the	DET
ajfa-4527	158	15	functions	function	NOUN
ajfa-4527	158	16	of	of	ADP
ajfa-4527	158	17	staff	staff	NOUN
ajfa-4527	158	18	to	to	PART
ajfa-4527	158	19	facilitate	facilitate	VERB
ajfa-4527	158	20	their	their	PRON
ajfa-4527	158	21	work	work	NOUN
ajfa-4527	158	22	.	.	PUNCT
ajfa-4527	159	1	4.21	4.21	NUM
ajfa-4527	159	2	0.80	0.80	NUM
ajfa-4527	159	3	13.91	13.91	NUM
ajfa-4527	159	4	0.00	0.00	NUM
ajfa-4527	159	5	23	23	NUM
ajfa-4527	159	6	there	there	PRON
ajfa-4527	159	7	is	be	VERB
ajfa-4527	159	8	no	no	DET
ajfa-4527	159	9	difficulty	difficulty	NOUN
ajfa-4527	159	10	in	in	ADP
ajfa-4527	159	11	using	use	VERB
ajfa-4527	159	12	accounting	accounting	NOUN
ajfa-4527	159	13	information	information	NOUN
ajfa-4527	159	14	systems	system	NOUN
ajfa-4527	159	15	or	or	CCONJ
ajfa-4527	159	16	part	part	NOUN
ajfa-4527	159	17	of	of	ADP
ajfa-4527	159	18	it	it	PRON
ajfa-4527	159	19	.	.	PUNCT
ajfa-4527	160	1	3.12	3.12	NUM
ajfa-4527	160	2	0.93	0.93	NUM
ajfa-4527	160	3	1.17	1.17	NUM
ajfa-4527	160	4	0.25	0.25	NUM
ajfa-4527	160	5	total	total	NOUN
ajfa-4527	160	6	4.00	4.00	NUM
ajfa-4527	160	7	0.44	0.44	NUM
ajfa-4527	160	8	20.78	20.78	NUM
ajfa-4527	160	9	0.00	0.00	NUM
ajfa-4527	160	10	hypothesis	hypothesis	NOUN
ajfa-4527	160	11	4	4	NUM
ajfa-4527	160	12	:	:	PUNCT
ajfa-4527	160	13	clients	client	NOUN
ajfa-4527	160	14	of	of	ADP
ajfa-4527	160	15	commercial	commercial	ADJ
ajfa-4527	160	16	banks	bank	NOUN
ajfa-4527	160	17	benefit	benefit	VERB
ajfa-4527	160	18	from	from	ADP
ajfa-4527	160	19	information	information	NOUN
ajfa-4527	160	20	provided	provide	VERB
ajfa-4527	160	21	by	by	ADP
ajfa-4527	160	22	modern	modern	ADJ
ajfa-4527	160	23	accounting	accounting	NOUN
ajfa-4527	160	24	information	information	NOUN
ajfa-4527	160	25	systems	system	NOUN
ajfa-4527	160	26	in	in	ADP
ajfa-4527	160	27	credit	credit	NOUN
ajfa-4527	160	28	and	and	CCONJ
ajfa-4527	160	29	investment	investment	NOUN
ajfa-4527	160	30	decisions	decision	NOUN
ajfa-4527	160	31	on	on	ADP
ajfa-4527	160	32	rationalization	rationalization	NOUN
ajfa-4527	160	33	and	and	CCONJ
ajfa-4527	160	34	choosing	choose	VERB
ajfa-4527	160	35	the	the	DET
ajfa-4527	160	36	appropriate	appropriate	ADJ
ajfa-4527	160	37	investment	investment	NOUN
ajfa-4527	160	38	portfolio	portfolio	NOUN
ajfa-4527	160	39	.	.	PUNCT
ajfa-4527	161	1	table	table	NOUN
ajfa-4527	161	2	15	15	NUM
ajfa-4527	161	3	shows	show	VERB
ajfa-4527	161	4	the	the	DET
ajfa-4527	161	5	following	following	NOUN
ajfa-4527	161	6	:	:	PUNCT
ajfa-4527	161	7	all	all	DET
ajfa-4527	161	8	paragraphs	paragraph	NOUN
ajfa-4527	161	9	got	get	VERB
ajfa-4527	161	10	arithmetical	arithmetical	ADJ
ajfa-4527	161	11	mean	mean	NOUN
ajfa-4527	161	12	bigger	big	ADJ
ajfa-4527	161	13	than	than	ADP
ajfa-4527	161	14	3.00	3.00	NUM
ajfa-4527	161	15	and	and	CCONJ
ajfa-4527	161	16	observation	observation	NOUN
ajfa-4527	161	17	level	level	NOUN
ajfa-4527	161	18	less	less	ADJ
ajfa-4527	161	19	than	than	ADP
ajfa-4527	161	20	0.05	0.05	NUM
ajfa-4527	161	21	,	,	PUNCT
ajfa-4527	161	22	i.e.	i.e.	X
ajfa-4527	161	23	it	it	PRON
ajfa-4527	161	24	is	be	AUX
ajfa-4527	161	25	statistically	statistically	ADV
ajfa-4527	161	26	significant	significant	ADJ
ajfa-4527	161	27	.	.	PUNCT
ajfa-4527	162	1	paragraph	paragraph	NOUN
ajfa-4527	162	2	no	no	INTJ
ajfa-4527	162	3	.	.	NOUN
ajfa-4527	162	4	28	28	NUM
ajfa-4527	162	5	which	which	PRON
ajfa-4527	162	6	measures	measure	VERB
ajfa-4527	162	7	the	the	DET
ajfa-4527	162	8	extent	extent	NOUN
ajfa-4527	162	9	of	of	ADP
ajfa-4527	162	10	usefulness	usefulness	NOUN
ajfa-4527	162	11	of	of	ADP
ajfa-4527	162	12	specific	specific	ADJ
ajfa-4527	162	13	evaluated	evaluated	ADJ
ajfa-4527	162	14	accounting	accounting	NOUN
ajfa-4527	162	15	systems	system	NOUN
ajfa-4527	162	16	in	in	ADP
ajfa-4527	162	17	modern	modern	ADJ
ajfa-4527	162	18	accounting	accounting	NOUN
ajfa-4527	162	19	systems	system	NOUN
ajfa-4527	162	20	in	in	ADP
ajfa-4527	162	21	reducing	reduce	VERB
ajfa-4527	162	22	the	the	DET
ajfa-4527	162	23	risks	risk	NOUN
ajfa-4527	162	24	of	of	ADP
ajfa-4527	162	25	credit	credit	NOUN
ajfa-4527	162	26	offered	offer	VERB
ajfa-4527	162	27	to	to	ADP
ajfa-4527	162	28	clients	client	NOUN
ajfa-4527	162	29	came	come	VERB
ajfa-4527	162	30	in	in	ADP
ajfa-4527	162	31	the	the	DET
ajfa-4527	162	32	first	first	ADJ
ajfa-4527	162	33	place	place	NOUN
ajfa-4527	162	34	with	with	ADP
ajfa-4527	162	35	4.19	4.19	NUM
ajfa-4527	162	36	arithmetical	arithmetical	ADJ
ajfa-4527	162	37	mean	mean	NOUN
ajfa-4527	162	38	.	.	PUNCT
ajfa-4527	163	1	paragraph	paragraph	NOUN
ajfa-4527	163	2	no	no	INTJ
ajfa-4527	163	3	.	.	PROPN
ajfa-4527	163	4	29	29	NUM
ajfa-4527	163	5	which	which	PRON
ajfa-4527	163	6	measures	measure	VERB
ajfa-4527	163	7	the	the	DET
ajfa-4527	163	8	extent	extent	NOUN
ajfa-4527	163	9	to	to	PART
ajfa-4527	163	10	which	which	PRON
ajfa-4527	163	11	modern	modern	ADJ
ajfa-4527	163	12	accounting	accounting	NOUN
ajfa-4527	163	13	information	information	NOUN
ajfa-4527	163	14	systems	system	NOUN
ajfa-4527	163	15	helps	help	VERB
ajfa-4527	163	16	in	in	ADP
ajfa-4527	163	17	providing	provide	VERB
ajfa-4527	163	18	the	the	DET
ajfa-4527	163	19	customer	customer	NOUN
ajfa-4527	163	20	with	with	ADP
ajfa-4527	163	21	a	a	DET
ajfa-4527	163	22	return	return	NOUN
ajfa-4527	163	23	on	on	ADP
ajfa-4527	163	24	each	each	DET
ajfa-4527	163	25	investment	investment	NOUN
ajfa-4527	163	26	tool	tool	NOUN
ajfa-4527	163	27	available	available	ADJ
ajfa-4527	163	28	in	in	ADP
ajfa-4527	163	29	the	the	DET
ajfa-4527	163	30	bank	bank	NOUN
ajfa-4527	163	31	in	in	ADP
ajfa-4527	163	32	second	second	ADJ
ajfa-4527	163	33	place	place	NOUN
ajfa-4527	163	34	with	with	ADP
ajfa-4527	163	35	4.12	4.12	NUM
ajfa-4527	163	36	arithmetical	arithmetical	ADJ
ajfa-4527	163	37	mean	mean	NOUN
ajfa-4527	163	38	.	.	PUNCT
ajfa-4527	164	1	paragraph	paragraph	NOUN
ajfa-4527	164	2	no	no	INTJ
ajfa-4527	164	3	.	.	PROPN
ajfa-4527	164	4	19	19	NUM
ajfa-4527	164	5	,	,	PUNCT
ajfa-4527	164	6	which	which	PRON
ajfa-4527	164	7	measure	measure	VERB
ajfa-4527	164	8	the	the	DET
ajfa-4527	164	9	supporting	supporting	NOUN
ajfa-4527	164	10	of	of	ADP
ajfa-4527	164	11	accounting	accounting	NOUN
ajfa-4527	164	12	information	information	NOUN
ajfa-4527	164	13	systems	system	NOUN
ajfa-4527	164	14	for	for	ADP
ajfa-4527	164	15	customer	customer	NOUN
ajfa-4527	164	16	diversification	diversification	NOUN
ajfa-4527	164	17	of	of	ADP
ajfa-4527	164	18	investment	investment	NOUN
ajfa-4527	164	19	instruments	instrument	NOUN
ajfa-4527	164	20	in	in	ADP
ajfa-4527	164	21	their	their	PRON
ajfa-4527	164	22	investment	investment	NOUN
ajfa-4527	164	23	portfolio	portfolio	NOUN
ajfa-4527	164	24	last	last	ADJ
ajfa-4527	164	25	place	place	NOUN
ajfa-4527	164	26	with	with	ADP
ajfa-4527	164	27	4.01	4.01	NUM
ajfa-4527	164	28	arithmetical	arithmetical	ADJ
ajfa-4527	164	29	mean	mean	NOUN
ajfa-4527	164	30	.	.	PUNCT
ajfa-4527	165	1	all	all	DET
ajfa-4527	165	2	paragraphs	paragraph	NOUN
ajfa-4527	165	3	combined	combine	VERB
ajfa-4527	165	4	have	have	AUX
ajfa-4527	165	5	got	get	VERB
ajfa-4527	165	6	4.08	4.08	NUM
ajfa-4527	165	7	arithmetical	arithmetical	ADJ
ajfa-4527	165	8	mean	mean	NOUN
ajfa-4527	165	9	,	,	PUNCT
ajfa-4527	165	10	the	the	DET
ajfa-4527	165	11	observation	observation	NOUN
ajfa-4527	165	12	level	level	NOUN
ajfa-4527	165	13	is	be	AUX
ajfa-4527	165	14	0.00	0.00	NUM
ajfa-4527	165	15	which	which	PRON
ajfa-4527	165	16	is	be	AUX
ajfa-4527	165	17	less	less	ADJ
ajfa-4527	165	18	than	than	ADP
ajfa-4527	165	19	0.05	0.05	NUM
ajfa-4527	165	20	.	.	PUNCT
ajfa-4527	166	1	i.e.	i.e.	X
ajfa-4527	166	2	the	the	DET
ajfa-4527	166	3	fourth	fourth	ADJ
ajfa-4527	166	4	hypothesis	hypothesis	NOUN
ajfa-4527	166	5	is	be	AUX
ajfa-4527	166	6	accepted	accept	VERB
ajfa-4527	166	7	,	,	PUNCT
ajfa-4527	166	8	clients	client	NOUN
ajfa-4527	166	9	of	of	ADP
ajfa-4527	166	10	commercial	commercial	ADJ
ajfa-4527	166	11	banks	bank	NOUN
ajfa-4527	166	12	benefit	benefit	VERB
ajfa-4527	166	13	from	from	ADP
ajfa-4527	166	14	information	information	NOUN
ajfa-4527	166	15	provided	provide	VERB
ajfa-4527	166	16	by	by	ADP
ajfa-4527	166	17	modern	modern	ADJ
ajfa-4527	166	18	accounting	accounting	NOUN
ajfa-4527	166	19	information	information	NOUN
ajfa-4527	166	20	systems	system	NOUN
ajfa-4527	166	21	in	in	ADP
ajfa-4527	166	22	credit	credit	NOUN
ajfa-4527	166	23	and	and	CCONJ
ajfa-4527	166	24	investment	investment	NOUN
ajfa-4527	166	25	decisions	decision	NOUN
ajfa-4527	166	26	on	on	ADP
ajfa-4527	166	27	rationalization	rationalization	NOUN
ajfa-4527	166	28	and	and	CCONJ
ajfa-4527	166	29	choosing	choose	VERB
ajfa-4527	166	30	the	the	DET
ajfa-4527	166	31	appropriate	appropriate	ADJ
ajfa-4527	166	32	investment	investment	NOUN
ajfa-4527	166	33	portfolio	portfolio	NOUN
ajfa-4527	166	34	.	.	PUNCT
ajfa-4527	167	1	asian	asian	ADJ
ajfa-4527	167	2	journal	journal	PROPN
ajfa-4527	167	3	of	of	ADP
ajfa-4527	167	4	finance	finance	PROPN
ajfa-4527	167	5	&	&	CCONJ
ajfa-4527	167	6	accounting	accounting	PROPN
ajfa-4527	167	7	issn	issn	PROPN
ajfa-4527	167	8	1946	1946	NUM
ajfa-4527	167	9	-	-	PUNCT
ajfa-4527	167	10	052x	052x	PROPN
ajfa-4527	167	11	2014	2014	NUM
ajfa-4527	167	12	,	,	PUNCT
ajfa-4527	167	13	vol	vol	NOUN
ajfa-4527	167	14	.	.	PROPN
ajfa-4527	168	1	6	6	NUM
ajfa-4527	168	2	,	,	PUNCT
ajfa-4527	168	3	no	no	INTJ
ajfa-4527	168	4	.	.	NOUN
ajfa-4527	168	5	1	1	NUM
ajfa-4527	168	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4527	168	7	418	418	NUM
ajfa-4527	168	8	table	table	NOUN
ajfa-4527	168	9	15	15	NUM
ajfa-4527	168	10	.	.	PUNCT
ajfa-4527	169	1	arithmetic	arithmetic	ADJ
ajfa-4527	169	2	mean	mean	NOUN
ajfa-4527	169	3	,	,	PUNCT
ajfa-4527	169	4	standard	standard	ADJ
ajfa-4527	169	5	deviation	deviation	NOUN
ajfa-4527	169	6	and	and	CCONJ
ajfa-4527	169	7	the	the	DET
ajfa-4527	169	8	value	value	NOUN
ajfa-4527	169	9	of	of	ADP
ajfa-4527	169	10	t	t	NOUN
ajfa-4527	169	11	and	and	CCONJ
ajfa-4527	169	12	observation	observation	NOUN
ajfa-4527	169	13	level	level	NOUN
ajfa-4527	169	14	related	relate	VERB
ajfa-4527	169	15	to	to	ADP
ajfa-4527	169	16	customers	customer	NOUN
ajfa-4527	169	17	benefiting	benefit	VERB
ajfa-4527	169	18	form	form	NOUN
ajfa-4527	169	19	information	information	NOUN
ajfa-4527	169	20	in	in	ADP
ajfa-4527	169	21	rationalizing	rationalize	VERB
ajfa-4527	169	22	their	their	PRON
ajfa-4527	169	23	decisions	decision	NOUN
ajfa-4527	169	24	no	no	INTJ
ajfa-4527	169	25	.	.	PUNCT
ajfa-4527	170	1	paragraph	paragraph	NOUN
ajfa-4527	170	2	arithmetic	arithmetic	ADJ
ajfa-4527	170	3	mean	mean	NOUN
ajfa-4527	170	4	standard	standard	ADJ
ajfa-4527	170	5	deviation	deviation	NOUN
ajfa-4527	170	6	t	t	NOUN
ajfa-4527	170	7	value	value	NOUN
ajfa-4527	170	8	observation	observation	NOUN
ajfa-4527	170	9	level	level	NOUN
ajfa-4527	170	10	24	24	NUM
ajfa-4527	170	11	accounting	accounting	NOUN
ajfa-4527	170	12	information	information	NOUN
ajfa-4527	170	13	systems	system	NOUN
ajfa-4527	170	14	help	help	VERB
ajfa-4527	170	15	clients	client	NOUN
ajfa-4527	170	16	for	for	ADP
ajfa-4527	170	17	better	well	ADJ
ajfa-4527	170	18	to	to	PART
ajfa-4527	170	19	diversify	diversify	VERB
ajfa-4527	170	20	their	their	PRON
ajfa-4527	170	21	portfolios	portfolio	NOUN
ajfa-4527	170	22	investment	investment	NOUN
ajfa-4527	170	23	tools	tool	NOUN
ajfa-4527	170	24	.	.	PUNCT
ajfa-4527	171	1	4.01	4.01	NUM
ajfa-4527	171	2	0.84	0.84	NUM
ajfa-4527	171	3	11.13	11.13	NUM
ajfa-4527	171	4	0.00	0.00	NUM
ajfa-4527	171	5	25	25	NUM
ajfa-4527	171	6	modern	modern	ADJ
ajfa-4527	171	7	accounting	accounting	NOUN
ajfa-4527	171	8	information	information	NOUN
ajfa-4527	171	9	systems	system	NOUN
ajfa-4527	171	10	benefit	benefit	VERB
ajfa-4527	171	11	in	in	ADP
ajfa-4527	171	12	assisting	assist	VERB
ajfa-4527	171	13	the	the	DET
ajfa-4527	171	14	client	client	NOUN
ajfa-4527	171	15	to	to	PART
ajfa-4527	171	16	choose	choose	VERB
ajfa-4527	171	17	the	the	DET
ajfa-4527	171	18	appropriate	appropriate	ADJ
ajfa-4527	171	19	investment	investment	NOUN
ajfa-4527	171	20	portfolio	portfolio	NOUN
ajfa-4527	171	21	for	for	ADP
ajfa-4527	171	22	his	his	PRON
ajfa-4527	171	23	orientation	orientation	NOUN
ajfa-4527	171	24	.	.	PUNCT
ajfa-4527	172	1	0.00	0.00	NUM
ajfa-4527	172	2	4.06	4.06	NUM
ajfa-4527	172	3	0.70	0.70	NUM
ajfa-4527	172	4	14.02	14.02	NUM
ajfa-4527	172	5	0.00	0.00	NUM
ajfa-4527	172	6	26	26	NUM
ajfa-4527	172	7	modern	modern	ADJ
ajfa-4527	172	8	accounting	accounting	NOUN
ajfa-4527	172	9	systems	system	NOUN
ajfa-4527	172	10	helps	help	VERB
ajfa-4527	172	11	to	to	PART
ajfa-4527	172	12	determine	determine	VERB
ajfa-4527	172	13	the	the	DET
ajfa-4527	172	14	appropriate	appropriate	ADJ
ajfa-4527	172	15	time	time	NOUN
ajfa-4527	172	16	to	to	PART
ajfa-4527	172	17	make	make	VERB
ajfa-4527	172	18	various	various	ADJ
ajfa-4527	172	19	credit	credit	NOUN
ajfa-4527	172	20	services	service	NOUN
ajfa-4527	172	21	to	to	ADP
ajfa-4527	172	22	customers	customer	NOUN
ajfa-4527	172	23	.	.	PUNCT
ajfa-4527	173	1	4.08	4.08	NUM
ajfa-4527	173	2	0.85	0.85	NUM
ajfa-4527	173	3	11.77	11.77	NUM
ajfa-4527	173	4	0.00	0.00	NUM
ajfa-4527	173	5	27	27	NUM
ajfa-4527	173	6	accounting	accounting	NOUN
ajfa-4527	173	7	systems	system	NOUN
ajfa-4527	173	8	provide	provide	VERB
ajfa-4527	173	9	information	information	NOUN
ajfa-4527	173	10	on	on	ADP
ajfa-4527	173	11	the	the	DET
ajfa-4527	173	12	bank	bank	NOUN
ajfa-4527	173	13	's	's	PART
ajfa-4527	173	14	credit	credit	NOUN
ajfa-4527	173	15	ceilings	ceiling	NOUN
ajfa-4527	173	16	for	for	ADP
ajfa-4527	173	17	each	each	DET
ajfa-4527	173	18	client	client	NOUN
ajfa-4527	173	19	.	.	PUNCT
ajfa-4527	174	1	4.00	4.00	NUM
ajfa-4527	174	2	0.67	0.67	NUM
ajfa-4527	174	3	13.71	13.71	NUM
ajfa-4527	174	4	0.00	0.00	NUM
ajfa-4527	174	5	28	28	NUM
ajfa-4527	174	6	estimated	estimate	VERB
ajfa-4527	174	7	accounting	accounting	NOUN
ajfa-4527	174	8	systems	system	NOUN
ajfa-4527	174	9	specified	specify	VERB
ajfa-4527	174	10	according	accord	VERB
ajfa-4527	174	11	to	to	ADP
ajfa-4527	174	12	the	the	PRON
ajfa-4527	174	13	in	in	ADP
ajfa-4527	174	14	modern	modern	ADJ
ajfa-4527	174	15	accounting	accounting	NOUN
ajfa-4527	174	16	systems	system	NOUN
ajfa-4527	174	17	to	to	PART
ajfa-4527	174	18	reduce	reduce	VERB
ajfa-4527	174	19	credit	credit	NOUN
ajfa-4527	174	20	risks	risk	NOUN
ajfa-4527	174	21	for	for	ADP
ajfa-4527	174	22	customers	customer	NOUN
ajfa-4527	174	23	.	.	PUNCT
ajfa-4527	175	1	4.19	4.19	NUM
ajfa-4527	175	2	0.68	0.68	NUM
ajfa-4527	175	3	16.08	16.08	NUM
ajfa-4527	175	4	0.00	0.00	NUM
ajfa-4527	175	5	29	29	NUM
ajfa-4527	175	6	modern	modern	ADJ
ajfa-4527	175	7	accounting	accounting	NOUN
ajfa-4527	175	8	information	information	NOUN
ajfa-4527	175	9	systems	system	NOUN
ajfa-4527	175	10	provides	provide	VERB
ajfa-4527	175	11	the	the	DET
ajfa-4527	175	12	customer	customer	NOUN
ajfa-4527	175	13	with	with	ADP
ajfa-4527	175	14	a	a	DET
ajfa-4527	175	15	return	return	NOUN
ajfa-4527	175	16	on	on	ADP
ajfa-4527	175	17	investment	investment	NOUN
ajfa-4527	175	18	of	of	ADP
ajfa-4527	175	19	each	each	DET
ajfa-4527	175	20	tool	tool	NOUN
ajfa-4527	175	21	available	available	ADJ
ajfa-4527	175	22	in	in	ADP
ajfa-4527	175	23	the	the	DET
ajfa-4527	175	24	bank	bank	NOUN
ajfa-4527	175	25	4.12	4.12	NUM
ajfa-4527	175	26	0.73	0.73	NUM
ajfa-4527	175	27	14.11	14.11	NUM
ajfa-4527	175	28	0.00	0.00	NUM
ajfa-4527	175	29	30	30	NUM
ajfa-4527	175	30	modern	modern	ADJ
ajfa-4527	175	31	accounting	accounting	NOUN
ajfa-4527	175	32	information	information	NOUN
ajfa-4527	175	33	systems	system	NOUN
ajfa-4527	175	34	offers	offer	VERB
ajfa-4527	175	35	information	information	NOUN
ajfa-4527	175	36	on	on	ADP
ajfa-4527	175	37	each	each	DET
ajfa-4527	175	38	customer	customer	NOUN
ajfa-4527	175	39	balance	balance	NOUN
ajfa-4527	175	40	quickly	quickly	ADV
ajfa-4527	175	41	.	.	PUNCT
ajfa-4527	176	1	4.09	4.09	NUM
ajfa-4527	176	2	0.87	0.87	NUM
ajfa-4527	176	3	11.63	11.63	NUM
ajfa-4527	176	4	0.00	0.00	NUM
ajfa-4527	176	5	total	total	NOUN
ajfa-4527	176	6	4.08	4.08	NUM
ajfa-4527	176	7	0.41	0.41	NUM
ajfa-4527	176	8	24.24	24.24	NUM
ajfa-4527	176	9	0.00	0.00	NUM
ajfa-4527	176	10	hypothesis	hypothesis	NOUN
ajfa-4527	176	11	5	5	NUM
ajfa-4527	176	12	:	:	PUNCT
ajfa-4527	176	13	there	there	PRON
ajfa-4527	176	14	is	be	VERB
ajfa-4527	176	15	a	a	DET
ajfa-4527	176	16	strong	strong	ADJ
ajfa-4527	176	17	relationship	relationship	NOUN
ajfa-4527	176	18	between	between	ADP
ajfa-4527	176	19	output	output	NOUN
ajfa-4527	176	20	of	of	ADP
ajfa-4527	176	21	modern	modern	ADJ
ajfa-4527	176	22	accounting	accounting	NOUN
ajfa-4527	176	23	information	information	NOUN
ajfa-4527	176	24	systems	system	NOUN
ajfa-4527	176	25	and	and	CCONJ
ajfa-4527	176	26	credit	credit	NOUN
ajfa-4527	176	27	and	and	CCONJ
ajfa-4527	176	28	investment	investment	NOUN
ajfa-4527	176	29	decisions	decision	NOUN
ajfa-4527	176	30	in	in	ADP
ajfa-4527	176	31	the	the	DET
ajfa-4527	176	32	commercial	commercial	ADJ
ajfa-4527	176	33	banks	bank	NOUN
ajfa-4527	176	34	in	in	ADP
ajfa-4527	176	35	the	the	DET
ajfa-4527	176	36	aqaba	aqaba	PROPN
ajfa-4527	176	37	special	special	ADJ
ajfa-4527	176	38	economic	economic	ADJ
ajfa-4527	176	39	zone	zone	NOUN
ajfa-4527	176	40	.	.	PUNCT
ajfa-4527	177	1	table	table	NOUN
ajfa-4527	177	2	16	16	NUM
ajfa-4527	177	3	shows	show	VERB
ajfa-4527	177	4	:	:	PUNCT
ajfa-4527	177	5	with	with	ADP
ajfa-4527	177	6	the	the	DET
ajfa-4527	177	7	exception	exception	NOUN
ajfa-4527	177	8	of	of	ADP
ajfa-4527	177	9	paragraphs	paragraph	NOUN
ajfa-4527	177	10	,	,	PUNCT
ajfa-4527	177	11	35	35	NUM
ajfa-4527	177	12	all	all	DET
ajfa-4527	177	13	other	other	ADJ
ajfa-4527	177	14	paragraphs	paragraph	NOUN
ajfa-4527	177	15	got	get	VERB
ajfa-4527	177	16	arithmetical	arithmetical	ADJ
ajfa-4527	177	17	mean	mean	NOUN
ajfa-4527	177	18	bigger	big	ADJ
ajfa-4527	177	19	than	than	ADP
ajfa-4527	177	20	3.00	3.00	NUM
ajfa-4527	177	21	and	and	CCONJ
ajfa-4527	177	22	observation	observation	NOUN
ajfa-4527	177	23	level	level	NOUN
ajfa-4527	177	24	less	less	ADJ
ajfa-4527	177	25	than	than	ADP
ajfa-4527	177	26	0.05	0.05	NUM
ajfa-4527	177	27	,	,	PUNCT
ajfa-4527	177	28	i.e.	i.e.	X
ajfa-4527	177	29	it	it	PRON
ajfa-4527	177	30	is	be	AUX
ajfa-4527	177	31	statistically	statistically	ADV
ajfa-4527	177	32	significant	significant	ADJ
ajfa-4527	177	33	.	.	PUNCT
ajfa-4527	178	1	paragraph	paragraph	NOUN
ajfa-4527	178	2	no	no	INTJ
ajfa-4527	178	3	.	.	NOUN
ajfa-4527	179	1	34	34	NUM
ajfa-4527	179	2	asian	asian	ADJ
ajfa-4527	179	3	journal	journal	NOUN
ajfa-4527	179	4	of	of	ADP
ajfa-4527	179	5	finance	finance	PROPN
ajfa-4527	179	6	&	&	CCONJ
ajfa-4527	179	7	accounting	accounting	PROPN
ajfa-4527	179	8	issn	issn	PROPN
ajfa-4527	179	9	1946	1946	NUM
ajfa-4527	179	10	-	-	PUNCT
ajfa-4527	179	11	052x	052x	PROPN
ajfa-4527	179	12	2014	2014	NUM
ajfa-4527	179	13	,	,	PUNCT
ajfa-4527	179	14	vol	vol	NOUN
ajfa-4527	179	15	.	.	PROPN
ajfa-4527	179	16	6	6	NUM
ajfa-4527	179	17	,	,	PUNCT
ajfa-4527	179	18	no	no	INTJ
ajfa-4527	179	19	.	.	NOUN
ajfa-4527	179	20	1	1	NUM
ajfa-4527	179	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4527	179	22	419	419	NUM
ajfa-4527	179	23	which	which	PRON
ajfa-4527	179	24	measures	measure	VERB
ajfa-4527	179	25	the	the	DET
ajfa-4527	179	26	use	use	NOUN
ajfa-4527	179	27	of	of	ADP
ajfa-4527	179	28	the	the	DET
ajfa-4527	179	29	published	publish	VERB
ajfa-4527	179	30	accounting	accounting	NOUN
ajfa-4527	179	31	reports	report	NOUN
ajfa-4527	179	32	in	in	ADP
ajfa-4527	179	33	providing	provide	VERB
ajfa-4527	179	34	data	datum	NOUN
ajfa-4527	179	35	about	about	ADP
ajfa-4527	179	36	the	the	DET
ajfa-4527	179	37	client	client	NOUN
ajfa-4527	179	38	in	in	ADP
ajfa-4527	179	39	terms	term	NOUN
ajfa-4527	179	40	of	of	ADP
ajfa-4527	179	41	top	top	ADJ
ajfa-4527	179	42	roof	roof	NOUN
ajfa-4527	179	43	for	for	ADP
ajfa-4527	179	44	credit	credit	NOUN
ajfa-4527	179	45	that	that	PRON
ajfa-4527	179	46	can	can	AUX
ajfa-4527	179	47	be	be	AUX
ajfa-4527	179	48	granted	grant	VERB
ajfa-4527	179	49	to	to	ADP
ajfa-4527	179	50	the	the	DET
ajfa-4527	179	51	customer	customer	NOUN
ajfa-4527	179	52	,	,	PUNCT
ajfa-4527	179	53	came	come	VERB
ajfa-4527	179	54	in	in	ADP
ajfa-4527	179	55	the	the	DET
ajfa-4527	179	56	first	first	ADJ
ajfa-4527	179	57	place	place	NOUN
ajfa-4527	179	58	with	with	ADP
ajfa-4527	179	59	4.14	4.14	NUM
ajfa-4527	179	60	arithmetical	arithmetical	ADJ
ajfa-4527	179	61	mean	mean	NOUN
ajfa-4527	179	62	.	.	PUNCT
ajfa-4527	180	1	paragraph	paragraph	NOUN
ajfa-4527	180	2	no	no	INTJ
ajfa-4527	180	3	.	.	PROPN
ajfa-4527	181	1	37	37	NUM
ajfa-4527	181	2	,	,	PUNCT
ajfa-4527	181	3	which	which	PRON
ajfa-4527	181	4	measures	measure	VERB
ajfa-4527	181	5	the	the	DET
ajfa-4527	181	6	availability	availability	NOUN
ajfa-4527	181	7	of	of	ADP
ajfa-4527	181	8	modern	modern	ADJ
ajfa-4527	181	9	accounting	accounting	NOUN
ajfa-4527	181	10	systems	system	NOUN
ajfa-4527	181	11	that	that	PRON
ajfa-4527	181	12	accept	accept	VERB
ajfa-4527	181	13	the	the	DET
ajfa-4527	181	14	credit	credit	NOUN
ajfa-4527	181	15	risk	risk	NOUN
ajfa-4527	181	16	of	of	ADP
ajfa-4527	181	17	the	the	DET
ajfa-4527	181	18	bank	bank	NOUN
ajfa-4527	181	19	in	in	ADP
ajfa-4527	181	20	second	second	ADJ
ajfa-4527	181	21	place	place	NOUN
ajfa-4527	181	22	with	with	ADP
ajfa-4527	181	23	4.07	4.07	NUM
ajfa-4527	181	24	arithmetical	arithmetical	ADJ
ajfa-4527	181	25	mean	mean	NOUN
ajfa-4527	181	26	.	.	PUNCT
ajfa-4527	182	1	paragraph	paragraph	NOUN
ajfa-4527	182	2	no	no	INTJ
ajfa-4527	182	3	.	.	PROPN
ajfa-4527	182	4	33	33	NUM
ajfa-4527	182	5	,	,	PUNCT
ajfa-4527	182	6	which	which	PRON
ajfa-4527	182	7	measure	measure	VERB
ajfa-4527	182	8	the	the	DET
ajfa-4527	182	9	help	help	NOUN
ajfa-4527	182	10	provided	provide	VERB
ajfa-4527	182	11	to	to	ADP
ajfa-4527	182	12	the	the	DET
ajfa-4527	182	13	client	client	NOUN
ajfa-4527	182	14	from	from	ADP
ajfa-4527	182	15	the	the	DET
ajfa-4527	182	16	information	information	NOUN
ajfa-4527	182	17	of	of	ADP
ajfa-4527	182	18	the	the	DET
ajfa-4527	182	19	modern	modern	ADJ
ajfa-4527	182	20	information	information	NOUN
ajfa-4527	182	21	accounting	accounting	NOUN
ajfa-4527	182	22	systems	system	NOUN
ajfa-4527	182	23	in	in	ADP
ajfa-4527	182	24	making	make	VERB
ajfa-4527	182	25	his	his	PRON
ajfa-4527	182	26	investment	investment	NOUN
ajfa-4527	182	27	portfolio	portfolio	NOUN
ajfa-4527	182	28	through	through	ADP
ajfa-4527	182	29	its	its	PRON
ajfa-4527	182	30	systems	system	NOUN
ajfa-4527	182	31	in	in	ADP
ajfa-4527	182	32	the	the	DET
ajfa-4527	182	33	published	publish	VERB
ajfa-4527	182	34	financial	financial	ADJ
ajfa-4527	182	35	statements	statement	NOUN
ajfa-4527	182	36	last	last	ADJ
ajfa-4527	182	37	place	place	NOUN
ajfa-4527	182	38	within	within	ADP
ajfa-4527	182	39	statistically	statistically	ADV
ajfa-4527	182	40	acceptable	acceptable	ADJ
ajfa-4527	182	41	paragraphs	paragraph	NOUN
ajfa-4527	182	42	with	with	ADP
ajfa-4527	182	43	3.98	3.98	NUM
ajfa-4527	182	44	arithmetical	arithmetical	ADJ
ajfa-4527	182	45	mean	mean	NOUN
ajfa-4527	182	46	.	.	PUNCT
ajfa-4527	183	1	paragraph	paragraph	NOUN
ajfa-4527	183	2	no	no	INTJ
ajfa-4527	183	3	.	.	NOUN
ajfa-4527	183	4	35	35	NUM
ajfa-4527	183	5	arithmetical	arithmetical	ADJ
ajfa-4527	183	6	mean	mean	NOUN
ajfa-4527	183	7	was	be	AUX
ajfa-4527	183	8	greater	great	ADJ
ajfa-4527	183	9	than	than	ADP
ajfa-4527	183	10	3.00	3.00	NUM
ajfa-4527	183	11	but	but	CCONJ
ajfa-4527	183	12	the	the	DET
ajfa-4527	183	13	observation	observation	NOUN
ajfa-4527	183	14	level	level	NOUN
ajfa-4527	183	15	was	be	AUX
ajfa-4527	183	16	greater	great	ADJ
ajfa-4527	183	17	than	than	ADP
ajfa-4527	183	18	0.05	0.05	NUM
ajfa-4527	183	19	,	,	PUNCT
ajfa-4527	183	20	i.e.	i.e.	X
ajfa-4527	183	21	the	the	DET
ajfa-4527	183	22	prepared	prepared	ADJ
ajfa-4527	183	23	budget	budget	NOUN
ajfa-4527	183	24	on	on	ADP
ajfa-4527	183	25	the	the	DET
ajfa-4527	183	26	basis	basis	NOUN
ajfa-4527	183	27	of	of	ADP
ajfa-4527	183	28	modern	modern	ADJ
ajfa-4527	183	29	accounting	accounting	NOUN
ajfa-4527	183	30	systems	system	NOUN
ajfa-4527	183	31	do	do	AUX
ajfa-4527	183	32	not	not	PART
ajfa-4527	183	33	provide	provide	VERB
ajfa-4527	183	34	accurate	accurate	ADJ
ajfa-4527	183	35	information	information	NOUN
ajfa-4527	183	36	to	to	PART
ajfa-4527	183	37	helps	help	VERB
ajfa-4527	183	38	the	the	DET
ajfa-4527	183	39	bank	bank	NOUN
ajfa-4527	183	40	in	in	ADP
ajfa-4527	183	41	credit	credit	NOUN
ajfa-4527	183	42	protection	protection	NOUN
ajfa-4527	183	43	.	.	PUNCT
ajfa-4527	184	1	paragraph	paragraph	NOUN
ajfa-4527	184	2	38	38	NUM
ajfa-4527	184	3	got	get	VERB
ajfa-4527	184	4	arithmetical	arithmetical	ADJ
ajfa-4527	184	5	mean	mean	NOUN
ajfa-4527	184	6	greater	great	ADJ
ajfa-4527	184	7	than	than	ADP
ajfa-4527	184	8	3.00	3.00	NUM
ajfa-4527	184	9	,	,	PUNCT
ajfa-4527	184	10	and	and	CCONJ
ajfa-4527	184	11	the	the	DET
ajfa-4527	184	12	observation	observation	NOUN
ajfa-4527	184	13	level	level	NOUN
ajfa-4527	184	14	greater	great	ADJ
ajfa-4527	184	15	than	than	ADP
ajfa-4527	184	16	0.05	0.05	NUM
ajfa-4527	184	17	,	,	PUNCT
ajfa-4527	184	18	so	so	SCONJ
ajfa-4527	184	19	it	it	PRON
ajfa-4527	184	20	's	be	AUX
ajfa-4527	184	21	not	not	PART
ajfa-4527	184	22	statistically	statistically	ADV
ajfa-4527	184	23	significant	significant	ADJ
ajfa-4527	184	24	,	,	PUNCT
ajfa-4527	184	25	meaning	mean	VERB
ajfa-4527	184	26	that	that	SCONJ
ajfa-4527	184	27	modern	modern	ADJ
ajfa-4527	184	28	accounting	accounting	NOUN
ajfa-4527	184	29	systems	system	NOUN
ajfa-4527	184	30	are	be	AUX
ajfa-4527	184	31	not	not	PART
ajfa-4527	184	32	useful	useful	ADJ
ajfa-4527	184	33	in	in	ADP
ajfa-4527	184	34	identifying	identify	VERB
ajfa-4527	184	35	areas	area	NOUN
ajfa-4527	184	36	where	where	SCONJ
ajfa-4527	184	37	the	the	DET
ajfa-4527	184	38	bank	bank	NOUN
ajfa-4527	184	39	could	could	AUX
ajfa-4527	184	40	invest	invest	VERB
ajfa-4527	184	41	in	in	ADP
ajfa-4527	184	42	.	.	PUNCT
ajfa-4527	185	1	all	all	DET
ajfa-4527	185	2	paragraphs	paragraph	NOUN
ajfa-4527	185	3	have	have	VERB
ajfa-4527	185	4	3.83	3.83	NUM
ajfa-4527	185	5	arithmetical	arithmetical	ADJ
ajfa-4527	185	6	mean	mean	NOUN
ajfa-4527	185	7	,	,	PUNCT
ajfa-4527	185	8	the	the	DET
ajfa-4527	185	9	observation	observation	NOUN
ajfa-4527	185	10	level	level	NOUN
ajfa-4527	185	11	is	be	AUX
ajfa-4527	185	12	0.00	0.00	NUM
ajfa-4527	185	13	,	,	PUNCT
ajfa-4527	185	14	which	which	PRON
ajfa-4527	185	15	is	be	AUX
ajfa-4527	185	16	less	less	ADJ
ajfa-4527	185	17	than	than	ADP
ajfa-4527	185	18	0.05	0.05	NUM
ajfa-4527	185	19	.	.	PUNCT
ajfa-4527	186	1	i.e.	i.e.	X
ajfa-4527	186	2	the	the	DET
ajfa-4527	186	3	fifth	fifth	ADJ
ajfa-4527	186	4	hypothesis	hypothesis	NOUN
ajfa-4527	186	5	is	be	AUX
ajfa-4527	186	6	accepted	accept	VERB
ajfa-4527	186	7	,	,	PUNCT
ajfa-4527	186	8	there	there	PRON
ajfa-4527	186	9	is	be	VERB
ajfa-4527	186	10	a	a	DET
ajfa-4527	186	11	strong	strong	ADJ
ajfa-4527	186	12	relationship	relationship	NOUN
ajfa-4527	186	13	between	between	ADP
ajfa-4527	186	14	output	output	NOUN
ajfa-4527	186	15	of	of	ADP
ajfa-4527	186	16	modern	modern	ADJ
ajfa-4527	186	17	accounting	accounting	NOUN
ajfa-4527	186	18	information	information	NOUN
ajfa-4527	186	19	systems	system	NOUN
ajfa-4527	186	20	and	and	CCONJ
ajfa-4527	186	21	credit	credit	NOUN
ajfa-4527	186	22	and	and	CCONJ
ajfa-4527	186	23	investment	investment	NOUN
ajfa-4527	186	24	decisions	decision	NOUN
ajfa-4527	186	25	in	in	ADP
ajfa-4527	186	26	the	the	DET
ajfa-4527	186	27	commercial	commercial	ADJ
ajfa-4527	186	28	banks	bank	NOUN
ajfa-4527	186	29	in	in	ADP
ajfa-4527	186	30	the	the	DET
ajfa-4527	186	31	aqaba	aqaba	PROPN
ajfa-4527	186	32	special	special	ADJ
ajfa-4527	186	33	economic	economic	ADJ
ajfa-4527	186	34	zone	zone	NOUN
ajfa-4527	186	35	.	.	PUNCT
ajfa-4527	187	1	table	table	NOUN
ajfa-4527	187	2	16	16	NUM
ajfa-4527	187	3	.	.	PUNCT
ajfa-4527	188	1	arithmetic	arithmetic	ADJ
ajfa-4527	188	2	mean	mean	NOUN
ajfa-4527	188	3	,	,	PUNCT
ajfa-4527	188	4	standard	standard	ADJ
ajfa-4527	188	5	deviation	deviation	NOUN
ajfa-4527	188	6	and	and	CCONJ
ajfa-4527	188	7	the	the	DET
ajfa-4527	188	8	value	value	NOUN
ajfa-4527	188	9	of	of	ADP
ajfa-4527	188	10	t	t	NOUN
ajfa-4527	188	11	and	and	CCONJ
ajfa-4527	188	12	observation	observation	NOUN
ajfa-4527	188	13	level	level	NOUN
ajfa-4527	188	14	related	relate	VERB
ajfa-4527	188	15	to	to	ADP
ajfa-4527	188	16	the	the	DET
ajfa-4527	188	17	relation	relation	NOUN
ajfa-4527	188	18	between	between	ADP
ajfa-4527	188	19	the	the	DET
ajfa-4527	188	20	systems	system	NOUN
ajfa-4527	188	21	output	output	NOUN
ajfa-4527	188	22	and	and	CCONJ
ajfa-4527	188	23	the	the	DET
ajfa-4527	188	24	investment	investment	NOUN
ajfa-4527	188	25	and	and	CCONJ
ajfa-4527	188	26	credit	credit	NOUN
ajfa-4527	188	27	decision	decision	NOUN
ajfa-4527	188	28	no	no	INTJ
ajfa-4527	188	29	.	.	PUNCT
ajfa-4527	189	1	paragraph	paragraph	NOUN
ajfa-4527	189	2	arithmetic	arithmetic	ADJ
ajfa-4527	189	3	mean	mean	NOUN
ajfa-4527	189	4	standard	standard	ADJ
ajfa-4527	189	5	deviation	deviation	NOUN
ajfa-4527	189	6	t	t	NOUN
ajfa-4527	189	7	value	value	NOUN
ajfa-4527	189	8	observation	observation	NOUN
ajfa-4527	189	9	level	level	NOUN
ajfa-4527	189	10	31	31	NUM
ajfa-4527	189	11	bank	bank	NOUN
ajfa-4527	189	12	employees	employee	NOUN
ajfa-4527	189	13	benefit	benefit	VERB
ajfa-4527	189	14	from	from	ADP
ajfa-4527	189	15	published	publish	VERB
ajfa-4527	189	16	financial	financial	ADJ
ajfa-4527	189	17	statements	statement	NOUN
ajfa-4527	189	18	in	in	ADP
ajfa-4527	189	19	weighting	weight	VERB
ajfa-4527	189	20	investment	investment	NOUN
ajfa-4527	189	21	decisions	decision	NOUN
ajfa-4527	189	22	.	.	PUNCT
ajfa-4527	190	1	4.05	4.05	NUM
ajfa-4527	190	2	0.84	0.84	NUM
ajfa-4527	190	3	11.44	11.44	NUM
ajfa-4527	190	4	0.00	0.00	NUM
ajfa-4527	190	5	32	32	NUM
ajfa-4527	190	6	bank	bank	NOUN
ajfa-4527	190	7	employees	employee	NOUN
ajfa-4527	190	8	benefit	benefit	VERB
ajfa-4527	190	9	from	from	ADP
ajfa-4527	190	10	published	publish	VERB
ajfa-4527	190	11	financial	financial	ADJ
ajfa-4527	190	12	statements	statement	NOUN
ajfa-4527	190	13	in	in	ADP
ajfa-4527	190	14	the	the	DET
ajfa-4527	190	15	weighting	weighting	NOUN
ajfa-4527	190	16	of	of	ADP
ajfa-4527	190	17	credit	credit	NOUN
ajfa-4527	190	18	decisions	decision	NOUN
ajfa-4527	190	19	.	.	PUNCT
ajfa-4527	191	1	4.02	4.02	NUM
ajfa-4527	191	2	0.77	0.77	NUM
ajfa-4527	191	3	12.24	12.24	NUM
ajfa-4527	191	4	0.00	0.00	NUM
ajfa-4527	191	5	33	33	NUM
ajfa-4527	191	6	.	.	PUNCT
ajfa-4527	191	7	information	information	NOUN
ajfa-4527	191	8	of	of	ADP
ajfa-4527	191	9	modern	modern	ADJ
ajfa-4527	191	10	accounting	accounting	NOUN
ajfa-4527	191	11	information	information	NOUN
ajfa-4527	191	12	systems	system	NOUN
ajfa-4527	191	13	helps	help	VERB
ajfa-4527	191	14	client	client	NOUN
ajfa-4527	191	15	in	in	ADP
ajfa-4527	191	16	configuration	configuration	NOUN
ajfa-4527	191	17	of	of	ADP
ajfa-4527	191	18	his	his	PRON
ajfa-4527	191	19	portfolio	portfolio	NOUN
ajfa-4527	191	20	through	through	ADP
ajfa-4527	191	21	the	the	PRON
ajfa-4527	191	22	what	what	PRON
ajfa-4527	191	23	is	be	AUX
ajfa-4527	191	24	provided	provide	VERB
ajfa-4527	191	25	in	in	ADP
ajfa-4527	191	26	the	the	DET
ajfa-4527	191	27	system	system	NOUN
ajfa-4527	191	28	of	of	ADP
ajfa-4527	191	29	the	the	DET
ajfa-4527	191	30	published	publish	VERB
ajfa-4527	191	31	financial	financial	ADJ
ajfa-4527	191	32	statements	statement	NOUN
ajfa-4527	191	33	3.98	3.98	NUM
ajfa-4527	191	34	0.65	0.65	NUM
ajfa-4527	191	35	13.76	13.76	NUM
ajfa-4527	191	36	0.00	0.00	NUM
ajfa-4527	191	37	34	34	NUM
ajfa-4527	191	38	published	publish	VERB
ajfa-4527	191	39	accounting	accounting	NOUN
ajfa-4527	191	40	reports	report	NOUN
ajfa-4527	191	41	are	be	AUX
ajfa-4527	191	42	used	use	VERB
ajfa-4527	191	43	in	in	ADP
ajfa-4527	191	44	providing	provide	VERB
ajfa-4527	191	45	data	datum	NOUN
ajfa-4527	191	46	on	on	ADP
ajfa-4527	191	47	the	the	DET
ajfa-4527	191	48	4.14	4.14	NUM
ajfa-4527	191	49	0.62	0.62	NUM
ajfa-4527	191	50	16.97	16.97	NUM
ajfa-4527	191	51	0.00	0.00	NUM
ajfa-4527	191	52	asian	asian	ADJ
ajfa-4527	191	53	journal	journal	NOUN
ajfa-4527	191	54	of	of	ADP
ajfa-4527	191	55	finance	finance	PROPN
ajfa-4527	191	56	&	&	CCONJ
ajfa-4527	191	57	accounting	accounting	PROPN
ajfa-4527	191	58	issn	issn	PROPN
ajfa-4527	191	59	1946	1946	NUM
ajfa-4527	191	60	-	-	PUNCT
ajfa-4527	191	61	052x	052x	PROPN
ajfa-4527	191	62	2014	2014	NUM
ajfa-4527	191	63	,	,	PUNCT
ajfa-4527	191	64	vol	vol	NOUN
ajfa-4527	191	65	.	.	PROPN
ajfa-4527	191	66	6	6	NUM
ajfa-4527	191	67	,	,	PUNCT
ajfa-4527	191	68	no	no	INTJ
ajfa-4527	191	69	.	.	NOUN
ajfa-4527	191	70	1	1	NUM
ajfa-4527	191	71	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-4527	191	72	420	420	NUM
ajfa-4527	191	73	client	client	NOUN
ajfa-4527	191	74	in	in	ADP
ajfa-4527	191	75	terms	term	NOUN
ajfa-4527	191	76	of	of	ADP
ajfa-4527	191	77	top	top	ADJ
ajfa-4527	191	78	roof	roof	NOUN
ajfa-4527	191	79	for	for	ADP
ajfa-4527	191	80	credit	credit	NOUN
ajfa-4527	191	81	that	that	PRON
ajfa-4527	191	82	can	can	AUX
ajfa-4527	191	83	be	be	AUX
ajfa-4527	191	84	granted	grant	VERB
ajfa-4527	191	85	to	to	ADP
ajfa-4527	191	86	the	the	DET
ajfa-4527	191	87	client	client	NOUN
ajfa-4527	191	88	.	.	PUNCT
ajfa-4527	192	1	35	35	NUM
ajfa-4527	192	2	prepared	prepare	VERB
ajfa-4527	192	3	budget	budget	NOUN
ajfa-4527	192	4	on	on	ADP
ajfa-4527	192	5	the	the	DET
ajfa-4527	192	6	basis	basis	NOUN
ajfa-4527	192	7	of	of	ADP
ajfa-4527	192	8	modern	modern	ADJ
ajfa-4527	192	9	accounting	accounting	NOUN
ajfa-4527	192	10	systems	system	NOUN
ajfa-4527	192	11	provides	provide	VERB
ajfa-4527	192	12	unexpectedly	unexpectedly	ADV
ajfa-4527	192	13	accurate	accurate	ADJ
ajfa-4527	192	14	information	information	NOUN
ajfa-4527	192	15	that	that	PRON
ajfa-4527	192	16	helps	help	VERB
ajfa-4527	192	17	the	the	DET
ajfa-4527	192	18	bank	bank	NOUN
ajfa-4527	192	19	to	to	PART
ajfa-4527	192	20	credit	credit	NOUN
ajfa-4527	192	21	protection	protection	NOUN
ajfa-4527	192	22	3.14	3.14	NUM
ajfa-4527	192	23	1.14	1.14	NUM
ajfa-4527	192	24	1.15	1.15	NUM
ajfa-4527	192	25	0.26	0.26	NUM
ajfa-4527	192	26	36	36	NUM
ajfa-4527	192	27	modern	modern	ADJ
ajfa-4527	192	28	accounting	accounting	NOUN
ajfa-4527	192	29	systems	system	NOUN
ajfa-4527	192	30	provide	provide	VERB
ajfa-4527	192	31	good	good	ADJ
ajfa-4527	192	32	credit	credit	NOUN
ajfa-4527	192	33	protection	protection	NOUN
ajfa-4527	192	34	for	for	ADP
ajfa-4527	192	35	banks	bank	NOUN
ajfa-4527	192	36	through	through	ADP
ajfa-4527	192	37	the	the	DET
ajfa-4527	192	38	identification	identification	NOUN
ajfa-4527	192	39	of	of	ADP
ajfa-4527	192	40	appropriate	appropriate	ADJ
ajfa-4527	192	41	ceiling	ceiling	NOUN
ajfa-4527	192	42	for	for	ADP
ajfa-4527	192	43	credit	credit	NOUN
ajfa-4527	192	44	.	.	PUNCT
ajfa-4527	193	1	4.04	4.04	NUM
ajfa-4527	193	2	0.70	0.70	NUM
ajfa-4527	193	3	13.68	13.68	NUM
ajfa-4527	193	4	0.00	0.00	NUM
ajfa-4527	193	5	37	37	NUM
ajfa-4527	193	6	modern	modern	ADJ
ajfa-4527	193	7	accounting	accounting	NOUN
ajfa-4527	193	8	systems	system	NOUN
ajfa-4527	193	9	provide	provide	VERB
ajfa-4527	193	10	the	the	DET
ajfa-4527	193	11	extent	extent	NOUN
ajfa-4527	193	12	of	of	ADP
ajfa-4527	193	13	credit	credit	NOUN
ajfa-4527	193	14	risk	risk	NOUN
ajfa-4527	193	15	that	that	PRON
ajfa-4527	193	16	bank	bank	NOUN
ajfa-4527	193	17	accepts	accept	VERB
ajfa-4527	193	18	4.07	4.07	NUM
ajfa-4527	193	19	0.75	0.75	NUM
ajfa-4527	193	20	13.12	13.12	NUM
ajfa-4527	193	21	0.00	0.00	NUM
ajfa-4527	193	22	38	38	NUM
ajfa-4527	193	23	modern	modern	ADJ
ajfa-4527	193	24	accounting	accounting	NOUN
ajfa-4527	193	25	systems	system	NOUN
ajfa-4527	193	26	helps	help	VERB
ajfa-4527	193	27	in	in	ADP
ajfa-4527	193	28	determining	determine	VERB
ajfa-4527	193	29	the	the	DET
ajfa-4527	193	30	areas	area	NOUN
ajfa-4527	193	31	in	in	ADP
ajfa-4527	193	32	which	which	PRON
ajfa-4527	193	33	the	the	DET
ajfa-4527	193	34	bank	bank	NOUN
ajfa-4527	193	35	invest	invest	VERB
ajfa-4527	193	36	in	in	ADP
ajfa-4527	193	37	3.20	3.20	NUM
ajfa-4527	193	38	1.01	1.01	NUM
ajfa-4527	193	39	1.83	1.83	NUM
ajfa-4527	193	40	0.07	0.07	NUM
ajfa-4527	193	41	total	total	NOUN
ajfa-4527	193	42	3.83	3.83	NUM
ajfa-4527	193	43	0.41	0.41	NUM
ajfa-4527	193	44	18.63	18.63	NUM
ajfa-4527	193	45	0.00	0.00	NUM
ajfa-4527	193	46	results	result	NOUN
ajfa-4527	193	47	the	the	DET
ajfa-4527	193	48	study	study	NOUN
ajfa-4527	193	49	found	find	VERB
ajfa-4527	193	50	the	the	DET
ajfa-4527	193	51	following	follow	VERB
ajfa-4527	193	52	results	result	NOUN
ajfa-4527	193	53	:	:	PUNCT
ajfa-4527	193	54	1	1	X
ajfa-4527	193	55	.	.	X
ajfa-4527	193	56	commercial	commercial	ADJ
ajfa-4527	193	57	banks	bank	NOUN
ajfa-4527	193	58	operating	operate	VERB
ajfa-4527	193	59	in	in	ADP
ajfa-4527	193	60	the	the	DET
ajfa-4527	193	61	aqaba	aqaba	PROPN
ajfa-4527	193	62	special	special	ADJ
ajfa-4527	193	63	economic	economic	ADJ
ajfa-4527	193	64	zone	zone	NOUN
ajfa-4527	193	65	apply	apply	VERB
ajfa-4527	193	66	modern	modern	ADJ
ajfa-4527	193	67	methods	method	NOUN
ajfa-4527	193	68	in	in	ADP
ajfa-4527	193	69	accounting	accounting	NOUN
ajfa-4527	193	70	information	information	NOUN
ajfa-4527	193	71	systems	system	NOUN
ajfa-4527	193	72	.	.	PUNCT
ajfa-4527	194	1	2	2	X
ajfa-4527	194	2	.	.	X
ajfa-4527	194	3	modern	modern	ADJ
ajfa-4527	194	4	methods	method	NOUN
ajfa-4527	194	5	are	be	AUX
ajfa-4527	194	6	not	not	PART
ajfa-4527	194	7	used	use	VERB
ajfa-4527	194	8	to	to	PART
ajfa-4527	194	9	develop	develop	VERB
ajfa-4527	194	10	accounting	accounting	NOUN
ajfa-4527	194	11	information	information	NOUN
ajfa-4527	194	12	systems	system	NOUN
ajfa-4527	194	13	applied	apply	VERB
ajfa-4527	194	14	in	in	ADP
ajfa-4527	194	15	them	they	PRON
ajfa-4527	194	16	.	.	PUNCT
ajfa-4527	195	1	3	3	X
ajfa-4527	195	2	.	.	X
ajfa-4527	195	3	modern	modern	ADJ
ajfa-4527	195	4	methods	method	NOUN
ajfa-4527	195	5	are	be	AUX
ajfa-4527	195	6	not	not	PART
ajfa-4527	195	7	used	use	VERB
ajfa-4527	195	8	to	to	PART
ajfa-4527	195	9	develop	develop	VERB
ajfa-4527	195	10	the	the	DET
ajfa-4527	195	11	skills	skill	NOUN
ajfa-4527	195	12	of	of	ADP
ajfa-4527	195	13	interaction	interaction	NOUN
ajfa-4527	195	14	between	between	ADP
ajfa-4527	195	15	users	user	NOUN
ajfa-4527	195	16	of	of	ADP
ajfa-4527	195	17	accounting	account	VERB
ajfa-4527	195	18	information	information	NOUN
ajfa-4527	195	19	systems	system	NOUN
ajfa-4527	195	20	and	and	CCONJ
ajfa-4527	195	21	those	those	DET
ajfa-4527	195	22	systems	system	NOUN
ajfa-4527	195	23	4	4	NUM
ajfa-4527	195	24	.	.	PUNCT
ajfa-4527	196	1	banks	bank	NOUN
ajfa-4527	196	2	benefit	benefit	VERB
ajfa-4527	196	3	from	from	ADP
ajfa-4527	196	4	modern	modern	ADJ
ajfa-4527	196	5	accounting	accounting	NOUN
ajfa-4527	196	6	information	information	NOUN
ajfa-4527	196	7	systems	system	NOUN
ajfa-4527	196	8	in	in	ADP
ajfa-4527	196	9	credit	credit	NOUN
ajfa-4527	196	10	and	and	CCONJ
ajfa-4527	196	11	investment	investment	NOUN
ajfa-4527	196	12	decision	decision	NOUN
ajfa-4527	196	13	-	-	PUNCT
ajfa-4527	196	14	making	making	NOUN
ajfa-4527	196	15	in	in	ADP
ajfa-4527	196	16	commercial	commercial	ADJ
ajfa-4527	196	17	banks	bank	NOUN
ajfa-4527	196	18	operating	operate	VERB
ajfa-4527	196	19	in	in	ADP
ajfa-4527	196	20	the	the	DET
ajfa-4527	196	21	aqaba	aqaba	PROPN
ajfa-4527	196	22	special	special	ADJ
ajfa-4527	196	23	economic	economic	ADJ
ajfa-4527	196	24	zone	zone	NOUN
ajfa-4527	196	25	.	.	PUNCT
ajfa-4527	197	1	5	5	X
ajfa-4527	197	2	.	.	X
ajfa-4527	197	3	banks	bank	NOUN
ajfa-4527	197	4	do	do	AUX
ajfa-4527	197	5	n't	not	PART
ajfa-4527	197	6	prepare	prepare	VERB
ajfa-4527	197	7	studies	study	NOUN
ajfa-4527	197	8	on	on	ADP
ajfa-4527	197	9	investment	investment	NOUN
ajfa-4527	197	10	stages	stage	NOUN
ajfa-4527	197	11	to	to	PART
ajfa-4527	197	12	be	be	AUX
ajfa-4527	197	13	distributed	distribute	VERB
ajfa-4527	197	14	to	to	ADP
ajfa-4527	197	15	shareholders	shareholder	NOUN
ajfa-4527	197	16	.	.	PUNCT
ajfa-4527	198	1	6	6	X
ajfa-4527	198	2	.	.	X
ajfa-4527	198	3	the	the	DET
ajfa-4527	198	4	use	use	NOUN
ajfa-4527	198	5	of	of	ADP
ajfa-4527	198	6	modern	modern	ADJ
ajfa-4527	198	7	methods	method	NOUN
ajfa-4527	198	8	of	of	ADP
ajfa-4527	198	9	accounting	accounting	NOUN
ajfa-4527	198	10	information	information	NOUN
ajfa-4527	198	11	systems	system	NOUN
ajfa-4527	198	12	in	in	ADP
ajfa-4527	198	13	banks	bank	NOUN
ajfa-4527	198	14	in	in	ADP
ajfa-4527	198	15	the	the	DET
ajfa-4527	198	16	aqaba	aqaba	PROPN
ajfa-4527	198	17	special	special	ADJ
ajfa-4527	198	18	economic	economic	ADJ
ajfa-4527	198	19	zone	zone	NOUN
ajfa-4527	198	20	has	have	VERB
ajfa-4527	198	21	an	an	DET
ajfa-4527	198	22	impact	impact	NOUN
ajfa-4527	198	23	on	on	ADP
ajfa-4527	198	24	administrative	administrative	ADJ
ajfa-4527	198	25	decisions	decision	NOUN
ajfa-4527	198	26	for	for	ADP
ajfa-4527	198	27	the	the	DET
ajfa-4527	198	28	managers	manager	NOUN
ajfa-4527	198	29	.	.	PUNCT
ajfa-4527	199	1	7	7	X
ajfa-4527	199	2	.	.	X
ajfa-4527	199	3	there	there	PRON
ajfa-4527	199	4	is	be	VERB
ajfa-4527	199	5	a	a	DET
ajfa-4527	199	6	difficulty	difficulty	NOUN
ajfa-4527	199	7	in	in	ADP
ajfa-4527	199	8	the	the	DET
ajfa-4527	199	9	use	use	NOUN
ajfa-4527	199	10	of	of	ADP
ajfa-4527	199	11	accounting	accounting	NOUN
ajfa-4527	199	12	information	information	NOUN
ajfa-4527	199	13	systems	system	NOUN
ajfa-4527	199	14	or	or	CCONJ
ajfa-4527	199	15	part	part	NOUN
ajfa-4527	199	16	of	of	ADP
ajfa-4527	199	17	it	it	PRON
ajfa-4527	199	18	.	.	PUNCT
ajfa-4527	200	1	8	8	X
ajfa-4527	200	2	.	.	PUNCT
ajfa-4527	200	3	clients	client	NOUN
ajfa-4527	200	4	of	of	ADP
ajfa-4527	200	5	commercial	commercial	ADJ
ajfa-4527	200	6	banks	bank	NOUN
ajfa-4527	200	7	benefit	benefit	VERB
ajfa-4527	200	8	from	from	ADP
ajfa-4527	200	9	information	information	NOUN
ajfa-4527	200	10	provided	provide	VERB
ajfa-4527	200	11	by	by	ADP
ajfa-4527	200	12	modern	modern	ADJ
ajfa-4527	200	13	accounting	accounting	NOUN
ajfa-4527	200	14	information	information	NOUN
ajfa-4527	200	15	systems	system	NOUN
ajfa-4527	200	16	in	in	ADP
ajfa-4527	200	17	rationalizing	rationalize	VERB
ajfa-4527	200	18	their	their	PRON
ajfa-4527	200	19	credit	credit	NOUN
ajfa-4527	200	20	and	and	CCONJ
ajfa-4527	200	21	investment	investment	NOUN
ajfa-4527	200	22	decisions	decision	NOUN
ajfa-4527	200	23	and	and	CCONJ
ajfa-4527	200	24	choosing	choose	VERB
ajfa-4527	200	25	the	the	DET
ajfa-4527	200	26	appropriate	appropriate	ADJ
ajfa-4527	200	27	investment	investment	NOUN
ajfa-4527	200	28	portfolio	portfolio	NOUN
ajfa-4527	200	29	.	.	PUNCT
ajfa-4527	201	1	asian	asian	ADJ
ajfa-4527	201	2	journal	journal	PROPN
ajfa-4527	201	3	of	of	ADP
ajfa-4527	201	4	finance	finance	PROPN
ajfa-4527	201	5	&	&	CCONJ
ajfa-4527	201	6	accounting	accounting	PROPN
ajfa-4527	201	7	issn	issn	PROPN
ajfa-4527	201	8	1946	1946	NUM
ajfa-4527	201	9	-	-	PUNCT
ajfa-4527	201	10	052x	052x	PROPN
ajfa-4527	201	11	2014	2014	NUM
ajfa-4527	201	12	,	,	PUNCT
ajfa-4527	201	13	vol	vol	NOUN
ajfa-4527	201	14	.	.	PROPN
ajfa-4527	202	1	6	6	NUM
ajfa-4527	202	2	,	,	PUNCT
ajfa-4527	202	3	no	no	INTJ
ajfa-4527	202	4	.	.	NOUN
ajfa-4527	202	5	1	1	NUM
ajfa-4527	202	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4527	202	7	421	421	NUM
ajfa-4527	202	8	9	9	NUM
ajfa-4527	202	9	.	.	PUNCT
ajfa-4527	203	1	there	there	PRON
ajfa-4527	203	2	is	be	VERB
ajfa-4527	203	3	a	a	DET
ajfa-4527	203	4	strong	strong	ADJ
ajfa-4527	203	5	relationship	relationship	NOUN
ajfa-4527	203	6	between	between	ADP
ajfa-4527	203	7	output	output	NOUN
ajfa-4527	203	8	of	of	ADP
ajfa-4527	203	9	modern	modern	ADJ
ajfa-4527	203	10	accounting	accounting	NOUN
ajfa-4527	203	11	information	information	NOUN
ajfa-4527	203	12	systems	system	NOUN
ajfa-4527	203	13	and	and	CCONJ
ajfa-4527	203	14	credit	credit	NOUN
ajfa-4527	203	15	and	and	CCONJ
ajfa-4527	203	16	investment	investment	NOUN
ajfa-4527	203	17	decisions	decision	NOUN
ajfa-4527	203	18	in	in	ADP
ajfa-4527	203	19	the	the	DET
ajfa-4527	203	20	commercial	commercial	ADJ
ajfa-4527	203	21	banks	bank	NOUN
ajfa-4527	203	22	in	in	ADP
ajfa-4527	203	23	the	the	DET
ajfa-4527	203	24	aqaba	aqaba	PROPN
ajfa-4527	203	25	special	special	ADJ
ajfa-4527	203	26	economic	economic	ADJ
ajfa-4527	203	27	zone	zone	NOUN
ajfa-4527	203	28	.	.	PUNCT
ajfa-4527	204	1	10	10	NUM
ajfa-4527	204	2	.	.	PUNCT
ajfa-4527	204	3	finical	finical	ADJ
ajfa-4527	204	4	budget	budget	NOUN
ajfa-4527	204	5	prepared	prepare	VERB
ajfa-4527	204	6	on	on	ADP
ajfa-4527	204	7	the	the	DET
ajfa-4527	204	8	basis	basis	NOUN
ajfa-4527	204	9	of	of	ADP
ajfa-4527	204	10	modern	modern	ADJ
ajfa-4527	204	11	accounting	accounting	NOUN
ajfa-4527	204	12	systems	system	NOUN
ajfa-4527	204	13	do	do	AUX
ajfa-4527	204	14	not	not	PART
ajfa-4527	204	15	provide	provide	VERB
ajfa-4527	204	16	accurate	accurate	ADJ
ajfa-4527	204	17	and	and	CCONJ
ajfa-4527	204	18	expected	expect	VERB
ajfa-4527	204	19	information	information	NOUN
ajfa-4527	204	20	to	to	PART
ajfa-4527	204	21	help	help	VERB
ajfa-4527	204	22	the	the	DET
ajfa-4527	204	23	bank	bank	NOUN
ajfa-4527	204	24	in	in	ADP
ajfa-4527	204	25	credit	credit	NOUN
ajfa-4527	204	26	protection	protection	NOUN
ajfa-4527	204	27	11	11	NUM
ajfa-4527	204	28	.	.	PUNCT
ajfa-4527	205	1	modern	modern	ADJ
ajfa-4527	205	2	accounting	accounting	NOUN
ajfa-4527	205	3	systems	system	NOUN
ajfa-4527	205	4	are	be	AUX
ajfa-4527	205	5	useful	useful	ADJ
ajfa-4527	205	6	in	in	ADP
ajfa-4527	205	7	identifying	identify	VERB
ajfa-4527	205	8	areas	area	NOUN
ajfa-4527	205	9	where	where	SCONJ
ajfa-4527	205	10	the	the	DET
ajfa-4527	205	11	bank	bank	NOUN
ajfa-4527	205	12	could	could	AUX
ajfa-4527	205	13	invest	invest	VERB
ajfa-4527	205	14	in	in	ADP
ajfa-4527	205	15	them	they	PRON
ajfa-4527	205	16	.	.	PUNCT
ajfa-4527	206	1	recommendations	recommendation	NOUN
ajfa-4527	206	2	the	the	DET
ajfa-4527	206	3	study	study	NOUN
ajfa-4527	206	4	recommends	recommend	VERB
ajfa-4527	206	5	the	the	DET
ajfa-4527	206	6	following	following	NOUN
ajfa-4527	206	7	:	:	PUNCT
ajfa-4527	206	8	1	1	X
ajfa-4527	206	9	.	.	X
ajfa-4527	206	10	banks	bank	NOUN
ajfa-4527	206	11	in	in	ADP
ajfa-4527	206	12	aqaba	aqaba	PROPN
ajfa-4527	206	13	should	should	AUX
ajfa-4527	206	14	use	use	VERB
ajfa-4527	206	15	modern	modern	ADJ
ajfa-4527	206	16	methods	method	NOUN
ajfa-4527	206	17	to	to	PART
ajfa-4527	206	18	develop	develop	VERB
ajfa-4527	206	19	accounting	accounting	NOUN
ajfa-4527	206	20	information	information	NOUN
ajfa-4527	206	21	systems	system	NOUN
ajfa-4527	206	22	applied	apply	VERB
ajfa-4527	206	23	to	to	ADP
ajfa-4527	206	24	it	it	PRON
ajfa-4527	206	25	.	.	PUNCT
ajfa-4527	207	1	2	2	X
ajfa-4527	207	2	.	.	X
ajfa-4527	207	3	the	the	DET
ajfa-4527	207	4	study	study	NOUN
ajfa-4527	207	5	recommends	recommend	VERB
ajfa-4527	207	6	using	use	VERB
ajfa-4527	207	7	modern	modern	ADJ
ajfa-4527	207	8	methods	method	NOUN
ajfa-4527	207	9	to	to	PART
ajfa-4527	207	10	develop	develop	VERB
ajfa-4527	207	11	interaction	interaction	NOUN
ajfa-4527	207	12	skills	skill	NOUN
ajfa-4527	207	13	between	between	ADP
ajfa-4527	207	14	users	user	NOUN
ajfa-4527	207	15	of	of	ADP
ajfa-4527	207	16	accounting	account	VERB
ajfa-4527	207	17	information	information	NOUN
ajfa-4527	207	18	systems	system	NOUN
ajfa-4527	207	19	and	and	CCONJ
ajfa-4527	207	20	those	those	DET
ajfa-4527	207	21	systems	system	NOUN
ajfa-4527	207	22	.	.	PUNCT
ajfa-4527	208	1	3	3	X
ajfa-4527	208	2	.	.	X
ajfa-4527	208	3	the	the	DET
ajfa-4527	208	4	need	need	NOUN
ajfa-4527	208	5	to	to	PART
ajfa-4527	208	6	prepare	prepare	VERB
ajfa-4527	208	7	studies	study	NOUN
ajfa-4527	208	8	on	on	ADP
ajfa-4527	208	9	investment	investment	NOUN
ajfa-4527	208	10	stages	stage	NOUN
ajfa-4527	208	11	to	to	PART
ajfa-4527	208	12	be	be	AUX
ajfa-4527	208	13	distributed	distribute	VERB
ajfa-4527	208	14	to	to	ADP
ajfa-4527	208	15	shareholders	shareholder	NOUN
ajfa-4527	208	16	.	.	PUNCT
ajfa-4527	209	1	4	4	X
ajfa-4527	209	2	.	.	X
ajfa-4527	209	3	trying	try	VERB
ajfa-4527	209	4	to	to	PART
ajfa-4527	209	5	overcome	overcome	VERB
ajfa-4527	209	6	the	the	DET
ajfa-4527	209	7	difficulty	difficulty	NOUN
ajfa-4527	209	8	of	of	ADP
ajfa-4527	209	9	using	use	VERB
ajfa-4527	209	10	accounting	accounting	NOUN
ajfa-4527	209	11	information	information	NOUN
ajfa-4527	209	12	systems	system	NOUN
ajfa-4527	209	13	or	or	CCONJ
ajfa-4527	209	14	any	any	DET
ajfa-4527	209	15	part	part	NOUN
ajfa-4527	209	16	of	of	ADP
ajfa-4527	209	17	it	it	PRON
ajfa-4527	209	18	.	.	PUNCT
ajfa-4527	210	1	5	5	X
ajfa-4527	210	2	.	.	X
ajfa-4527	210	3	working	work	VERB
ajfa-4527	210	4	on	on	ADP
ajfa-4527	210	5	the	the	DET
ajfa-4527	210	6	development	development	NOUN
ajfa-4527	210	7	of	of	ADP
ajfa-4527	210	8	finical	finical	ADJ
ajfa-4527	210	9	budget	budget	NOUN
ajfa-4527	210	10	prepared	prepare	VERB
ajfa-4527	210	11	on	on	ADP
ajfa-4527	210	12	the	the	DET
ajfa-4527	210	13	basis	basis	NOUN
ajfa-4527	210	14	of	of	ADP
ajfa-4527	210	15	modern	modern	ADJ
ajfa-4527	210	16	accounting	accounting	NOUN
ajfa-4527	210	17	systems	system	NOUN
ajfa-4527	210	18	that	that	PRON
ajfa-4527	210	19	provide	provide	VERB
ajfa-4527	210	20	accurate	accurate	ADJ
ajfa-4527	210	21	and	and	CCONJ
ajfa-4527	210	22	expected	expect	VERB
ajfa-4527	210	23	information	information	NOUN
ajfa-4527	210	24	to	to	PART
ajfa-4527	210	25	help	help	VERB
ajfa-4527	210	26	the	the	DET
ajfa-4527	210	27	bank	bank	NOUN
ajfa-4527	210	28	credit	credit	NOUN
ajfa-4527	210	29	protection	protection	NOUN
ajfa-4527	210	30	6	6	NUM
ajfa-4527	210	31	.	.	PUNCT
ajfa-4527	210	32	activation	activation	NOUN
ajfa-4527	210	33	of	of	ADP
ajfa-4527	210	34	modern	modern	ADJ
ajfa-4527	210	35	accounting	accounting	NOUN
ajfa-4527	210	36	systems	system	NOUN
ajfa-4527	210	37	to	to	PART
ajfa-4527	210	38	be	be	AUX
ajfa-4527	210	39	able	able	ADJ
ajfa-4527	210	40	to	to	PART
ajfa-4527	210	41	identify	identify	VERB
ajfa-4527	210	42	areas	area	NOUN
ajfa-4527	210	43	where	where	SCONJ
ajfa-4527	210	44	bank	bank	NOUN
ajfa-4527	210	45	could	could	AUX
ajfa-4527	210	46	invest	invest	VERB
ajfa-4527	210	47	in	in	ADP
ajfa-4527	210	48	.	.	PUNCT
ajfa-4527	211	1	7	7	X
ajfa-4527	211	2	.	.	PUNCT
ajfa-4527	211	3	the	the	DET
ajfa-4527	211	4	study	study	NOUN
ajfa-4527	211	5	recommends	recommend	VERB
ajfa-4527	211	6	the	the	DET
ajfa-4527	211	7	need	need	NOUN
ajfa-4527	211	8	for	for	ADP
ajfa-4527	211	9	continuous	continuous	ADJ
ajfa-4527	211	10	improvement	improvement	NOUN
ajfa-4527	211	11	in	in	ADP
ajfa-4527	211	12	accounting	accounting	NOUN
ajfa-4527	211	13	information	information	NOUN
ajfa-4527	211	14	systems	system	NOUN
ajfa-4527	211	15	for	for	ADP
ajfa-4527	211	16	its	its	PRON
ajfa-4527	211	17	positive	positive	ADJ
ajfa-4527	211	18	role	role	NOUN
ajfa-4527	211	19	in	in	ADP
ajfa-4527	211	20	credit	credit	NOUN
ajfa-4527	211	21	and	and	CCONJ
ajfa-4527	211	22	investment	investment	NOUN
ajfa-4527	211	23	decision	decision	NOUN
ajfa-4527	211	24	-	-	PUNCT
ajfa-4527	211	25	making	making	NOUN
ajfa-4527	211	26	.	.	PUNCT
ajfa-4527	212	1	8	8	X
ajfa-4527	212	2	.	.	X
ajfa-4527	212	3	making	make	VERB
ajfa-4527	212	4	further	further	ADJ
ajfa-4527	212	5	studies	study	NOUN
ajfa-4527	212	6	on	on	ADP
ajfa-4527	212	7	the	the	DET
ajfa-4527	212	8	role	role	NOUN
ajfa-4527	212	9	of	of	ADP
ajfa-4527	212	10	modern	modern	ADJ
ajfa-4527	212	11	methods	method	NOUN
ajfa-4527	212	12	in	in	ADP
ajfa-4527	212	13	accounting	account	VERB
ajfa-4527	212	14	information	information	NOUN
ajfa-4527	212	15	systems	system	NOUN
ajfa-4527	212	16	in	in	ADP
ajfa-4527	212	17	decision	decision	NOUN
ajfa-4527	212	18	making	make	VERB
ajfa-4527	212	19	other	other	ADJ
ajfa-4527	212	20	than	than	ADP
ajfa-4527	212	21	credit	credit	NOUN
ajfa-4527	212	22	and	and	CCONJ
ajfa-4527	212	23	investment	investment	NOUN
ajfa-4527	212	24	decisions	decision	NOUN
ajfa-4527	212	25	.	.	PUNCT
ajfa-4527	213	1	references	reference	NOUN
ajfa-4527	213	2	abed	abe	VERB
ajfa-4527	213	3	al	al	PROPN
ajfa-4527	213	4	razak	razak	PROPN
ajfa-4527	213	5	mohammed	mohammed	PROPN
ajfa-4527	213	6	qasim	qasim	PROPN
ajfa-4527	213	7	.	.	PUNCT
ajfa-4527	214	1	(	(	PUNCT
ajfa-4527	214	2	2003	2003	NUM
ajfa-4527	214	3	)	)	PUNCT
ajfa-4527	214	4	.	.	PUNCT
ajfa-4527	215	1	computerized	computerized	ADJ
ajfa-4527	215	2	accounting	accounting	NOUN
ajfa-4527	215	3	information	information	NOUN
ajfa-4527	215	4	systems	system	NOUN
ajfa-4527	215	5	,	,	PUNCT
ajfa-4527	215	6	international	international	ADJ
ajfa-4527	215	7	scientific	scientific	ADJ
ajfa-4527	215	8	centre	centre	NOUN
ajfa-4527	215	9	for	for	ADP
ajfa-4527	215	10	publishing	publishing	NOUN
ajfa-4527	215	11	and	and	CCONJ
ajfa-4527	215	12	distribution	distribution	NOUN
ajfa-4527	215	13	house	house	NOUN
ajfa-4527	215	14	of	of	ADP
ajfa-4527	215	15	culture	culture	NOUN
ajfa-4527	215	16	publishing	publishing	NOUN
ajfa-4527	215	17	,	,	PUNCT
ajfa-4527	215	18	amman	amman	PROPN
ajfa-4527	215	19	,	,	PUNCT
ajfa-4527	215	20	jordan	jordan	PROPN
ajfa-4527	215	21	.	.	PUNCT
ajfa-4527	216	1	alhelow	alhelow	PROPN
ajfa-4527	216	2	borhan	borhan	PROPN
ajfa-4527	216	3	sabah	sabah	PROPN
ajfa-4527	216	4	.	.	PUNCT
ajfa-4527	217	1	(	(	PUNCT
ajfa-4527	217	2	2000	2000	NUM
ajfa-4527	217	3	)	)	PUNCT
ajfa-4527	217	4	.	.	PUNCT
ajfa-4527	218	1	the	the	DET
ajfa-4527	218	2	impact	impact	NOUN
ajfa-4527	218	3	of	of	ADP
ajfa-4527	218	4	the	the	DET
ajfa-4527	218	5	use	use	NOUN
ajfa-4527	218	6	of	of	ADP
ajfa-4527	218	7	information	information	NOUN
ajfa-4527	218	8	systems	system	NOUN
ajfa-4527	218	9	and	and	CCONJ
ajfa-4527	218	10	technology	technology	NOUN
ajfa-4527	218	11	of	of	ADP
ajfa-4527	218	12	integrated	integrate	VERB
ajfa-4527	218	13	banking	banking	NOUN
ajfa-4527	218	14	services	service	NOUN
ajfa-4527	218	15	in	in	ADP
ajfa-4527	218	16	jordanian	jordanian	ADJ
ajfa-4527	218	17	banks	bank	NOUN
ajfa-4527	218	18	from	from	ADP
ajfa-4527	218	19	the	the	DET
ajfa-4527	218	20	perspective	perspective	NOUN
ajfa-4527	218	21	of	of	ADP
ajfa-4527	218	22	banking	banking	NOUN
ajfa-4527	218	23	leaders	leader	NOUN
ajfa-4527	218	24	,	,	PUNCT
ajfa-4527	218	25	unpublished	unpublished	ADJ
ajfa-4527	218	26	master	master	NOUN
ajfa-4527	218	27	thesis	thesis	NOUN
ajfa-4527	218	28	,	,	PUNCT
ajfa-4527	218	29	al	al	PROPN
ajfa-4527	218	30	al	al	PROPN
ajfa-4527	218	31	-	-	PUNCT
ajfa-4527	218	32	bayt	bayt	ADJ
ajfa-4527	218	33	university	university	NOUN
ajfa-4527	218	34	,	,	PUNCT
ajfa-4527	218	35	jordan	jordan	PROPN
ajfa-4527	218	36	,	,	PUNCT
ajfa-4527	218	37	anderson	anderson	PROPN
ajfa-4527	218	38	,	,	PUNCT
ajfa-4527	218	39	d.	d.	PROPN
ajfa-4527	218	40	r	r	PROPN
ajfa-4527	218	41	,	,	PUNCT
ajfa-4527	218	42	sweeney	sweeney	PROPN
ajfa-4527	218	43	,	,	PUNCT
ajfa-4527	218	44	d.	d.	PROPN
ajfa-4527	218	45	j	j	PROPN
ajfa-4527	218	46	,	,	PUNCT
ajfa-4527	218	47	,	,	PUNCT
ajfa-4527	218	48	&	&	CCONJ
ajfa-4527	218	49	williams	williams	PROPN
ajfa-4527	218	50	,	,	PUNCT
ajfa-4527	218	51	t.	t.	PROPN
ajfa-4527	218	52	a.	a.	NOUN
ajfa-4527	218	53	(	(	PUNCT
ajfa-4527	218	54	1990	1990	NUM
ajfa-4527	218	55	)	)	PUNCT
ajfa-4527	218	56	.	.	PUNCT
ajfa-4527	219	1	statistics	statistic	NOUN
ajfa-4527	219	2	for	for	ADP
ajfa-4527	219	3	business	business	NOUN
ajfa-4527	219	4	and	and	CCONJ
ajfa-4527	219	5	economics	economic	NOUN
ajfa-4527	219	6	.	.	PUNCT
ajfa-4527	220	1	4	4	NUM
ajfa-4527	220	2	th	th	NUM
ajfa-4527	220	3	ed	ed	NOUN
ajfa-4527	220	4	.	.	PROPN
ajfa-4527	220	5	,	,	PUNCT
ajfa-4527	220	6	west	west	PROPN
ajfa-4527	220	7	publishing	publish	VERB
ajfa-4527	220	8	company	company	NOUN
ajfa-4527	220	9	.	.	PUNCT
ajfa-4527	221	1	asian	asian	ADJ
ajfa-4527	221	2	journal	journal	PROPN
ajfa-4527	221	3	of	of	ADP
ajfa-4527	221	4	finance	finance	PROPN
ajfa-4527	221	5	&	&	CCONJ
ajfa-4527	221	6	accounting	accounting	PROPN
ajfa-4527	221	7	issn	issn	PROPN
ajfa-4527	221	8	1946	1946	NUM
ajfa-4527	221	9	-	-	PUNCT
ajfa-4527	221	10	052x	052x	PROPN
ajfa-4527	221	11	2014	2014	NUM
ajfa-4527	221	12	,	,	PUNCT
ajfa-4527	221	13	vol	vol	NOUN
ajfa-4527	221	14	.	.	PROPN
ajfa-4527	222	1	6	6	NUM
ajfa-4527	222	2	,	,	PUNCT
ajfa-4527	222	3	no	no	INTJ
ajfa-4527	222	4	.	.	NOUN
ajfa-4527	222	5	1	1	NUM
ajfa-4527	222	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-4527	222	7	422	422	NUM
ajfa-4527	222	8	bodnar	bodnar	NOUN
ajfa-4527	222	9	,	,	PUNCT
ajfa-4527	222	10	jeorge	jeorge	PROPN
ajfa-4527	222	11	h.	h.	PROPN
ajfa-4527	222	12	,	,	PUNCT
ajfa-4527	222	13	&	&	CCONJ
ajfa-4527	222	14	william	william	PROPN
ajfa-4527	222	15	s.	s.	PROPN
ajfa-4527	222	16	hopwood	hopwood	PROPN
ajfa-4527	222	17	.	.	PUNCT
ajfa-4527	223	1	(	(	PUNCT
ajfa-4527	223	2	1995	1995	NUM
ajfa-4527	223	3	)	)	PUNCT
ajfa-4527	223	4	.	.	PUNCT
ajfa-4527	224	1	accounting	accounting	NOUN
ajfa-4527	224	2	information	information	NOUN
ajfa-4527	224	3	system	system	NOUN
ajfa-4527	224	4	,	,	PUNCT
ajfa-4527	224	5	englewood	englewood	PROPN
ajfa-4527	224	6	cliffs	cliffs	PROPN
ajfa-4527	224	7	,	,	PUNCT
ajfa-4527	224	8	n.	n.	PROPN
ajfa-4527	224	9	j.	j.	PROPN
ajfa-4527	224	10	prentice	prentice	PROPN
ajfa-4527	224	11	-	-	PUNCT
ajfa-4527	224	12	hall	hall	NOUN
ajfa-4527	224	13	.	.	PUNCT
ajfa-4527	225	1	date	date	NOUN
ajfa-4527	225	2	,	,	PUNCT
ajfa-4527	225	3	c.	c.	PROPN
ajfa-4527	225	4	j.(2000	j.(2000	PROPN
ajfa-4527	225	5	)	)	PUNCT
ajfa-4527	225	6	.	.	PUNCT
ajfa-4527	226	1	an	an	DET
ajfa-4527	226	2	introduction	introduction	NOUN
ajfa-4527	226	3	to	to	ADP
ajfa-4527	226	4	database	database	NOUN
ajfa-4527	226	5	systems	system	NOUN
ajfa-4527	226	6	,	,	PUNCT
ajfa-4527	226	7	seven	seven	NUM
ajfa-4527	226	8	edition	edition	NOUN
ajfa-4527	226	9	,	,	PUNCT
ajfa-4527	226	10	addison	addison	PROPN
ajfa-4527	226	11	-	-	PUNCT
ajfa-4527	226	12	wesley	wesley	PROPN
ajfa-4527	226	13	publishing	publishing	PROPN
ajfa-4527	226	14	company	company	NOUN
ajfa-4527	226	15	.	.	PUNCT
ajfa-4527	227	1	emad	emad	PROPN
ajfa-4527	227	2	al	al	PROPN
ajfa-4527	227	3	-	-	PUNCT
ajfa-4527	227	4	hadithi	hadithi	PROPN
ajfa-4527	227	5	,	,	PUNCT
ajfa-4527	227	6	saleh	saleh	NOUN
ajfa-4527	227	7	n’meh,(1993	n’meh,(1993	PROPN
ajfa-4527	227	8	)	)	PUNCT
ajfa-4527	227	9	.	.	PUNCT
ajfa-4527	228	1	assesses	assess	VERB
ajfa-4527	228	2	internal	internal	PROPN
ajfa-4527	228	3	control	control	NOUN
ajfa-4527	228	4	systems	system	NOUN
ajfa-4527	228	5	for	for	ADP
ajfa-4527	228	6	organizations	organization	NOUN
ajfa-4527	228	7	that	that	PRON
ajfa-4527	228	8	use	use	VERB
ajfa-4527	228	9	a	a	DET
ajfa-4527	228	10	computer	computer	NOUN
ajfa-4527	228	11	,	,	PUNCT
ajfa-4527	228	12	a	a	DET
ajfa-4527	228	13	field	field	NOUN
ajfa-4527	228	14	study	study	NOUN
ajfa-4527	228	15	on	on	ADP
ajfa-4527	228	16	financial	financial	ADJ
ajfa-4527	228	17	and	and	CCONJ
ajfa-4527	228	18	banking	banking	NOUN
ajfa-4527	228	19	institutions	institution	NOUN
ajfa-4527	228	20	in	in	ADP
ajfa-4527	228	21	the	the	DET
ajfa-4527	228	22	hashemite	hashemite	ADJ
ajfa-4527	228	23	kingdom	kingdom	NOUN
ajfa-4527	228	24	of	of	ADP
ajfa-4527	228	25	jordan	jordan	PROPN
ajfa-4527	228	26	,	,	PUNCT
ajfa-4527	228	27	unpublished	unpublished	ADJ
ajfa-4527	228	28	master	master	NOUN
ajfa-4527	228	29	thesis	thesis	NOUN
ajfa-4527	228	30	,	,	PUNCT
ajfa-4527	228	31	university	university	PROPN
ajfa-4527	228	32	of	of	ADP
ajfa-4527	228	33	jordan	jordan	PROPN
ajfa-4527	228	34	,	,	PUNCT
ajfa-4527	228	35	amman	amman	PROPN
ajfa-4527	228	36	.	.	PUNCT
ajfa-4527	229	1	gomaa	gomaa	PROPN
ajfa-4527	229	2	ahmed	ahme	VERB
ajfa-4527	229	3	helmy	helmy	PROPN
ajfa-4527	229	4	et	et	PROPN
ajfa-4527	229	5	al	al	PROPN
ajfa-4527	229	6	.	.	PUNCT
ajfa-4527	230	1	(	(	PUNCT
ajfa-4527	230	2	2003	2003	NUM
ajfa-4527	230	3	)	)	PUNCT
ajfa-4527	230	4	.	.	PUNCT
ajfa-4527	231	1	accounting	account	VERB
ajfa-4527	231	2	information	information	NOUN
ajfa-4527	231	3	systems	system	NOUN
ajfa-4527	231	4	,	,	PUNCT
ajfa-4527	231	5	contemporary	contemporary	ADJ
ajfa-4527	231	6	application	application	NOUN
ajfa-4527	231	7	portal	portal	PROPN
ajfa-4527	231	8	edition	edition	PROPN
ajfa-4527	231	9	.	.	PUNCT
ajfa-4527	232	1	jamoos	jamoos	PROPN
ajfa-4527	232	2	,	,	PUNCT
ajfa-4527	232	3	yasser	yasser	PROPN
ajfa-4527	232	4	.	.	PUNCT
ajfa-4527	233	1	(	(	PUNCT
ajfa-4527	233	2	1991	1991	NUM
ajfa-4527	233	3	)	)	PUNCT
ajfa-4527	233	4	.	.	PUNCT
ajfa-4527	234	1	review	review	VERB
ajfa-4527	234	2	accounting	accounting	NOUN
ajfa-4527	234	3	systems	system	NOUN
ajfa-4527	234	4	that	that	PRON
ajfa-4527	234	5	rely	rely	VERB
ajfa-4527	234	6	on	on	ADP
ajfa-4527	234	7	computer	computer	NOUN
ajfa-4527	234	8	use	use	NOUN
ajfa-4527	234	9	,	,	PUNCT
ajfa-4527	234	10	unpublished	unpublished	ADJ
ajfa-4527	234	11	master	master	NOUN
ajfa-4527	234	12	thesis	thesis	NOUN
ajfa-4527	234	13	,	,	PUNCT
ajfa-4527	234	14	university	university	NOUN
ajfa-4527	234	15	of	of	ADP
ajfa-4527	234	16	aleppo	aleppo	PROPN
ajfa-4527	234	17	,	,	PUNCT
ajfa-4527	234	18	syria	syria	PROPN
ajfa-4527	234	19	.	.	PROPN
ajfa-4527	235	1	kokhon	kokhon	PROPN
ajfa-4527	235	2	dalal	dalal	PROPN
ajfa-4527	235	3	,	,	PUNCT
ajfa-4527	235	4	khalil	khalil	PROPN
ajfa-4527	235	5	.	.	PUNCT
ajfa-4527	236	1	(	(	PUNCT
ajfa-4527	236	2	1988	1988	NUM
ajfa-4527	236	3	)	)	PUNCT
ajfa-4527	236	4	.	.	PUNCT
ajfa-4527	237	1	accounting	accounting	NOUN
ajfa-4527	237	2	control	control	NOUN
ajfa-4527	237	3	under	under	ADP
ajfa-4527	237	4	electronic	electronic	ADJ
ajfa-4527	237	5	systems	system	NOUN
ajfa-4527	237	6	and	and	CCONJ
ajfa-4527	237	7	their	their	PRON
ajfa-4527	237	8	applications	application	NOUN
ajfa-4527	237	9	in	in	ADP
ajfa-4527	237	10	the	the	DET
ajfa-4527	237	11	jordanian	jordanian	ADJ
ajfa-4527	237	12	central	central	ADJ
ajfa-4527	237	13	bank	bank	NOUN
ajfa-4527	237	14	,	,	PUNCT
ajfa-4527	237	15	unpublished	unpublished	ADJ
ajfa-4527	237	16	master	master	NOUN
ajfa-4527	237	17	thesis	thesis	NOUN
ajfa-4527	237	18	,	,	PUNCT
ajfa-4527	237	19	university	university	PROPN
ajfa-4527	237	20	of	of	ADP
ajfa-4527	237	21	jordan	jordan	PROPN
ajfa-4527	237	22	,	,	PUNCT
ajfa-4527	237	23	amman	amman	PROPN
ajfa-4527	237	24	.	.	PUNCT
ajfa-4527	238	1	murad	murad	PROPN
ajfa-4527	238	2	,	,	PUNCT
ajfa-4527	238	3	ali	ali	PROPN
ajfa-4527	238	4	khaled	khaled	PROPN
ajfa-4527	238	5	alradedeh	alradedeh	PROPN
ajfa-4527	238	6	.	.	PUNCT
ajfa-4527	239	1	(	(	PUNCT
ajfa-4527	239	2	1998	1998	NUM
ajfa-4527	239	3	)	)	PUNCT
ajfa-4527	239	4	.	.	PUNCT
ajfa-4527	240	1	the	the	DET
ajfa-4527	240	2	effect	effect	NOUN
ajfa-4527	240	3	processors	processor	NOUN
ajfa-4527	240	4	,	,	PUNCT
ajfa-4527	240	5	the	the	DET
ajfa-4527	240	6	mechanism	mechanism	NOUN
ajfa-4527	240	7	of	of	ADP
ajfa-4527	240	8	accounting	accounting	NOUN
ajfa-4527	240	9	information	information	NOUN
ajfa-4527	240	10	systems	system	NOUN
ajfa-4527	240	11	,	,	PUNCT
ajfa-4527	240	12	applied	apply	VERB
ajfa-4527	240	13	study	study	NOUN
ajfa-4527	240	14	in	in	ADP
ajfa-4527	240	15	jordanian	jordanian	ADJ
ajfa-4527	240	16	customs	custom	NOUN
ajfa-4527	240	17	service	service	NOUN
ajfa-4527	240	18	,	,	PUNCT
ajfa-4527	240	19	unpublished	unpublished	ADJ
ajfa-4527	240	20	master	master	NOUN
ajfa-4527	240	21	thesis	thesis	NOUN
ajfa-4527	240	22	,	,	PUNCT
ajfa-4527	240	23	al	al	PROPN
ajfa-4527	240	24	al	al	PROPN
ajfa-4527	240	25	-	-	PUNCT
ajfa-4527	240	26	bayt	bayt	ADJ
ajfa-4527	240	27	university	university	NOUN
ajfa-4527	240	28	,	,	PUNCT
ajfa-4527	240	29	mafraq	mafraq	PROPN
ajfa-4527	240	30	,	,	PUNCT
ajfa-4527	240	31	ramadan	ramadan	PROPN
ajfa-4527	240	32	,	,	PUNCT
ajfa-4527	240	33	abdel	abdel	PROPN
ajfa-4527	240	34	hadi	hadi	PROPN
ajfa-4527	240	35	hamid	hamid	PROPN
ajfa-4527	240	36	.	.	PUNCT
ajfa-4527	240	37	(	(	PUNCT
ajfa-4527	240	38	1999	1999	NUM
ajfa-4527	240	39	)	)	PUNCT
ajfa-4527	240	40	.	.	PUNCT
ajfa-4527	241	1	factors	factor	NOUN
ajfa-4527	241	2	affecting	affect	VERB
ajfa-4527	241	3	accounting	accounting	NOUN
ajfa-4527	241	4	information	information	NOUN
ajfa-4527	241	5	systems	system	NOUN
ajfa-4527	241	6	in	in	ADP
ajfa-4527	241	7	jordanian	jordanian	ADJ
ajfa-4527	241	8	public	public	ADJ
ajfa-4527	241	9	shareholding	shareholding	NOUN
ajfa-4527	241	10	industrial	industrial	ADJ
ajfa-4527	241	11	enterprises	enterprise	NOUN
ajfa-4527	241	12	,	,	PUNCT
ajfa-4527	241	13	unpublished	unpublished	ADJ
ajfa-4527	241	14	master	master	NOUN
ajfa-4527	241	15	thesis	thesis	NOUN
ajfa-4527	241	16	,	,	PUNCT
ajfa-4527	241	17	university	university	PROPN
ajfa-4527	241	18	of	of	ADP
ajfa-4527	241	19	jordan	jordan	PROPN
ajfa-4527	241	20	,	,	PUNCT
ajfa-4527	241	21	amman	amman	PROPN
ajfa-4527	241	22	.	.	PUNCT
ajfa-4527	242	1	qassim	qassim	PROPN
ajfa-4527	242	2	,	,	PUNCT
ajfa-4527	242	3	abdul	abdul	PROPN
ajfa-4527	242	4	razak	razak	PROPN
ajfa-4527	242	5	mohamad	mohamad	PROPN
ajfa-4527	242	6	.	.	PUNCT
ajfa-4527	243	1	(	(	PUNCT
ajfa-4527	243	2	2004	2004	NUM
ajfa-4527	243	3	)	)	PUNCT
ajfa-4527	243	4	.	.	PUNCT
ajfa-4527	244	1	information	information	NOUN
ajfa-4527	244	2	systems	system	NOUN
ajfa-4527	244	3	analysis	analysis	NOUN
ajfa-4527	244	4	and	and	CCONJ
ajfa-4527	244	5	design	design	NOUN
ajfa-4527	244	6	,	,	PUNCT
ajfa-4527	244	7	first	first	ADJ
ajfa-4527	244	8	edition	edition	NOUN
ajfa-4527	244	9	,	,	PUNCT
ajfa-4527	244	10	publishing	publish	VERB
ajfa-4527	244	11	house	house	NOUN
ajfa-4527	244	12	of	of	ADP
ajfa-4527	244	13	culture	culture	NOUN
ajfa-4527	244	14	.	.	PUNCT
