id	sid	tid	token	lemma	pos
ajfa-8148	1	1	microsoft	microsoft	PROPN
ajfa-8148	1	2	word	word	NOUN
ajfa-8148	1	3	8148	8148	NUM
ajfa-8148	1	4	-	-	SYM
ajfa-8148	1	5	29454	29454	NUM
ajfa-8148	1	6	-	-	SYM
ajfa-8148	1	7	1	1	NUM
ajfa-8148	1	8	-	-	PUNCT
ajfa-8148	1	9	sm	sm	NOUN
ajfa-8148	1	10	_	_	PUNCT
ajfa-8148	1	11	1_-writer2	1_-writer2	NUM
ajfa-8148	1	12	-	-	PUNCT
ajfa-8148	1	13	new	new	ADJ
ajfa-8148	1	14	asian	asian	ADJ
ajfa-8148	1	15	journal	journal	NOUN
ajfa-8148	1	16	of	of	ADP
ajfa-8148	1	17	finance	finance	PROPN
ajfa-8148	1	18	&	&	CCONJ
ajfa-8148	1	19	accounting	accounting	PROPN
ajfa-8148	1	20	issn	issn	PROPN
ajfa-8148	1	21	1946	1946	NUM
ajfa-8148	1	22	-	-	PUNCT
ajfa-8148	1	23	052x	052x	PROPN
ajfa-8148	1	24	2016	2016	NUM
ajfa-8148	1	25	,	,	PUNCT
ajfa-8148	1	26	vol	vol	NOUN
ajfa-8148	1	27	.	.	PROPN
ajfa-8148	1	28	8	8	NUM
ajfa-8148	1	29	,	,	PUNCT
ajfa-8148	1	30	no	no	INTJ
ajfa-8148	1	31	.	.	NOUN
ajfa-8148	1	32	1	1	NUM
ajfa-8148	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8148	1	34	23	23	NUM
ajfa-8148	1	35	the	the	DET
ajfa-8148	1	36	role	role	NOUN
ajfa-8148	1	37	of	of	ADP
ajfa-8148	1	38	deductive	deductive	ADJ
ajfa-8148	1	39	and	and	CCONJ
ajfa-8148	1	40	inductive	inductive	ADJ
ajfa-8148	1	41	reasoning	reasoning	NOUN
ajfa-8148	1	42	in	in	ADP
ajfa-8148	1	43	accounting	accounting	NOUN
ajfa-8148	1	44	research	research	NOUN
ajfa-8148	1	45	and	and	CCONJ
ajfa-8148	1	46	standard	standard	NOUN
ajfa-8148	1	47	setting	set	VERB
ajfa-8148	1	48	hasan	hasan	PROPN
ajfa-8148	1	49	zalaghi	zalaghi	PROPN
ajfa-8148	1	50	assistant	assistant	PROPN
ajfa-8148	1	51	professor	professor	PROPN
ajfa-8148	1	52	,	,	PUNCT
ajfa-8148	1	53	accounting	accounting	NOUN
ajfa-8148	1	54	department	department	PROPN
ajfa-8148	1	55	,	,	PUNCT
ajfa-8148	1	56	buali	buali	PROPN
ajfa-8148	1	57	sina	sina	PROPN
ajfa-8148	1	58	university	university	PROPN
ajfa-8148	1	59	,	,	PUNCT
ajfa-8148	1	60	hamedan	hamedan	PROPN
ajfa-8148	1	61	,	,	PUNCT
ajfa-8148	1	62	iran	iran	PROPN
ajfa-8148	1	63	e	e	NOUN
ajfa-8148	1	64	-	-	NOUN
ajfa-8148	1	65	mail	mail	NOUN
ajfa-8148	1	66	:	:	PUNCT
ajfa-8148	1	67	zalaghi@basu.ac.ir	zalaghi@basu.ac.ir	PROPN
ajfa-8148	1	68	mahdi	mahdi	PROPN
ajfa-8148	1	69	khazaei	khazaei	NOUN
ajfa-8148	1	70	(	(	PUNCT
ajfa-8148	1	71	corresponding	corresponding	ADJ
ajfa-8148	1	72	author	author	NOUN
ajfa-8148	1	73	)	)	PUNCT
ajfa-8148	1	74	accounting	accounting	NOUN
ajfa-8148	1	75	department	department	PROPN
ajfa-8148	1	76	,	,	PUNCT
ajfa-8148	1	77	buali	buali	PROPN
ajfa-8148	1	78	sina	sina	PROPN
ajfa-8148	1	79	university	university	PROPN
ajfa-8148	1	80	,	,	PUNCT
ajfa-8148	1	81	hamedan	hamedan	PROPN
ajfa-8148	1	82	,	,	PUNCT
ajfa-8148	1	83	iran	iran	PROPN
ajfa-8148	1	84	e	e	NOUN
ajfa-8148	1	85	-	-	NOUN
ajfa-8148	1	86	mail	mail	NOUN
ajfa-8148	1	87	:	:	PUNCT
ajfa-8148	1	88	m.khazaei92@basu.ac.ir	m.khazaei92@basu.ac.ir	NOUN
ajfa-8148	1	89	received	receive	VERB
ajfa-8148	1	90	:	:	PUNCT
ajfa-8148	1	91	nov	nov	PROPN
ajfa-8148	1	92	.	.	PROPN
ajfa-8148	1	93	5	5	NUM
ajfa-8148	1	94	,	,	PUNCT
ajfa-8148	1	95	2015	2015	NUM
ajfa-8148	1	96	accepted	accept	VERB
ajfa-8148	1	97	:	:	PUNCT
ajfa-8148	1	98	dec	dec	PROPN
ajfa-8148	1	99	.	.	PROPN
ajfa-8148	1	100	9	9	NUM
ajfa-8148	1	101	,	,	PUNCT
ajfa-8148	1	102	2015	2015	NUM
ajfa-8148	1	103	published	publish	VERB
ajfa-8148	1	104	:	:	PUNCT
ajfa-8148	1	105	june	june	PROPN
ajfa-8148	1	106	1	1	NUM
ajfa-8148	1	107	,	,	PUNCT
ajfa-8148	1	108	2016	2016	NUM
ajfa-8148	1	109	doi:10.5296	doi:10.5296	NOUN
ajfa-8148	1	110	/	/	SYM
ajfa-8148	1	111	ajfa.v8i1.8148	ajfa.v8i1.8148	PROPN
ajfa-8148	1	112	url	url	NOUN
ajfa-8148	1	113	:	:	PUNCT
ajfa-8148	1	114	http://dx.doi.org/10.5296/ajfa.v8i1.8148	http://dx.doi.org/10.5296/ajfa.v8i1.8148	ADP
ajfa-8148	1	115	abstract	abstract	ADJ
ajfa-8148	1	116	accounting	accounting	NOUN
ajfa-8148	1	117	has	have	AUX
ajfa-8148	1	118	been	be	AUX
ajfa-8148	1	119	offered	offer	VERB
ajfa-8148	1	120	as	as	ADP
ajfa-8148	1	121	an	an	DET
ajfa-8148	1	122	academic	academic	ADJ
ajfa-8148	1	123	discipline	discipline	NOUN
ajfa-8148	1	124	in	in	ADP
ajfa-8148	1	125	universities	university	NOUN
ajfa-8148	1	126	and	and	CCONJ
ajfa-8148	1	127	higher	high	ADJ
ajfa-8148	1	128	education	education	NOUN
ajfa-8148	1	129	institutions	institution	NOUN
ajfa-8148	1	130	for	for	ADP
ajfa-8148	1	131	more	more	ADJ
ajfa-8148	1	132	than	than	ADP
ajfa-8148	1	133	a	a	PRON
ajfa-8148	1	134	century	century	NOUN
ajfa-8148	1	135	.	.	PUNCT
ajfa-8148	2	1	for	for	ADP
ajfa-8148	2	2	the	the	DET
ajfa-8148	2	3	first	first	ADJ
ajfa-8148	2	4	time	time	NOUN
ajfa-8148	2	5	in	in	ADP
ajfa-8148	2	6	history	history	NOUN
ajfa-8148	2	7	,	,	PUNCT
ajfa-8148	2	8	the	the	DET
ajfa-8148	2	9	american	american	PROPN
ajfa-8148	2	10	institute	institute	PROPN
ajfa-8148	2	11	of	of	ADP
ajfa-8148	2	12	accountants	accountants	PROPN
ajfa-8148	2	13	(	(	PUNCT
ajfa-8148	2	14	aia	aia	PROPN
ajfa-8148	2	15	)	)	PUNCT
ajfa-8148	2	16	puts	put	VERB
ajfa-8148	2	17	forth	forth	ADP
ajfa-8148	2	18	efforts	effort	NOUN
ajfa-8148	2	19	to	to	PART
ajfa-8148	2	20	compile	compile	VERB
ajfa-8148	2	21	the	the	DET
ajfa-8148	2	22	generally	generally	ADV
ajfa-8148	2	23	accepted	accept	VERB
ajfa-8148	2	24	accounting	accounting	NOUN
ajfa-8148	2	25	principles	principle	NOUN
ajfa-8148	2	26	back	back	ADV
ajfa-8148	2	27	in	in	ADP
ajfa-8148	2	28	1939	1939	NUM
ajfa-8148	2	29	.	.	PUNCT
ajfa-8148	3	1	since	since	SCONJ
ajfa-8148	3	2	then	then	ADV
ajfa-8148	3	3	,	,	PUNCT
ajfa-8148	3	4	we	we	PRON
ajfa-8148	3	5	have	have	AUX
ajfa-8148	3	6	witnessed	witness	VERB
ajfa-8148	3	7	more	more	ADJ
ajfa-8148	3	8	efforts	effort	NOUN
ajfa-8148	3	9	in	in	ADP
ajfa-8148	3	10	setting	set	VERB
ajfa-8148	3	11	accounting	accounting	NOUN
ajfa-8148	3	12	standards	standard	NOUN
ajfa-8148	3	13	along	along	ADP
ajfa-8148	3	14	with	with	ADP
ajfa-8148	3	15	an	an	DET
ajfa-8148	3	16	expansion	expansion	NOUN
ajfa-8148	3	17	of	of	ADP
ajfa-8148	3	18	the	the	DET
ajfa-8148	3	19	accounting	accounting	NOUN
ajfa-8148	3	20	theory	theory	NOUN
ajfa-8148	3	21	and	and	CCONJ
ajfa-8148	3	22	academic	academic	ADJ
ajfa-8148	3	23	research	research	NOUN
ajfa-8148	3	24	studies	study	NOUN
ajfa-8148	3	25	.	.	PUNCT
ajfa-8148	4	1	all	all	PRON
ajfa-8148	4	2	of	of	ADP
ajfa-8148	4	3	the	the	DET
ajfa-8148	4	4	mentioned	mention	VERB
ajfa-8148	4	5	efforts	effort	NOUN
ajfa-8148	4	6	are	be	AUX
ajfa-8148	4	7	signs	sign	NOUN
ajfa-8148	4	8	of	of	ADP
ajfa-8148	4	9	the	the	DET
ajfa-8148	4	10	fact	fact	NOUN
ajfa-8148	4	11	that	that	SCONJ
ajfa-8148	4	12	accounting	accounting	NOUN
ajfa-8148	4	13	is	be	AUX
ajfa-8148	4	14	going	go	VERB
ajfa-8148	4	15	through	through	ADP
ajfa-8148	4	16	a	a	DET
ajfa-8148	4	17	change	change	NOUN
ajfa-8148	4	18	,	,	PUNCT
ajfa-8148	4	19	from	from	ADP
ajfa-8148	4	20	a	a	DET
ajfa-8148	4	21	profession	profession	NOUN
ajfa-8148	4	22	into	into	ADP
ajfa-8148	4	23	a	a	DET
ajfa-8148	4	24	field	field	NOUN
ajfa-8148	4	25	of	of	ADP
ajfa-8148	4	26	science	science	NOUN
ajfa-8148	4	27	.	.	PUNCT
ajfa-8148	5	1	however	however	ADV
ajfa-8148	5	2	,	,	PUNCT
ajfa-8148	5	3	one	one	PRON
ajfa-8148	5	4	can	can	AUX
ajfa-8148	5	5	not	not	PART
ajfa-8148	5	6	claim	claim	VERB
ajfa-8148	5	7	accounting	account	VERB
ajfa-8148	5	8	as	as	ADP
ajfa-8148	5	9	a	a	DET
ajfa-8148	5	10	scientific	scientific	ADJ
ajfa-8148	5	11	field	field	NOUN
ajfa-8148	5	12	without	without	ADP
ajfa-8148	5	13	justification	justification	NOUN
ajfa-8148	5	14	,	,	PUNCT
ajfa-8148	5	15	reasoning	reasoning	NOUN
ajfa-8148	5	16	,	,	PUNCT
ajfa-8148	5	17	and	and	CCONJ
ajfa-8148	5	18	argumentation	argumentation	NOUN
ajfa-8148	5	19	.	.	PUNCT
ajfa-8148	6	1	thereby	thereby	ADV
ajfa-8148	6	2	,	,	PUNCT
ajfa-8148	6	3	in	in	ADP
ajfa-8148	6	4	this	this	DET
ajfa-8148	6	5	article	article	NOUN
ajfa-8148	6	6	while	while	SCONJ
ajfa-8148	6	7	studying	study	VERB
ajfa-8148	6	8	the	the	DET
ajfa-8148	6	9	deductive	deductive	ADJ
ajfa-8148	6	10	and	and	CCONJ
ajfa-8148	6	11	inductive	inductive	ADJ
ajfa-8148	6	12	reasoning	reasoning	NOUN
ajfa-8148	6	13	,	,	PUNCT
ajfa-8148	6	14	we	we	PRON
ajfa-8148	6	15	will	will	AUX
ajfa-8148	6	16	elaborate	elaborate	VERB
ajfa-8148	6	17	their	their	PRON
ajfa-8148	6	18	role	role	NOUN
ajfa-8148	6	19	in	in	ADP
ajfa-8148	6	20	developing	develop	VERB
ajfa-8148	6	21	the	the	DET
ajfa-8148	6	22	accounting	accounting	NOUN
ajfa-8148	6	23	theory	theory	NOUN
ajfa-8148	6	24	,	,	PUNCT
ajfa-8148	6	25	setting	set	VERB
ajfa-8148	6	26	the	the	DET
ajfa-8148	6	27	accounting	accounting	NOUN
ajfa-8148	6	28	standards	standard	NOUN
ajfa-8148	6	29	,	,	PUNCT
ajfa-8148	6	30	and	and	CCONJ
ajfa-8148	6	31	accounting	accounting	NOUN
ajfa-8148	6	32	research	research	NOUN
ajfa-8148	6	33	.	.	PUNCT
ajfa-8148	7	1	what	what	PRON
ajfa-8148	7	2	has	have	AUX
ajfa-8148	7	3	been	be	AUX
ajfa-8148	7	4	expected	expect	VERB
ajfa-8148	7	5	from	from	ADP
ajfa-8148	7	6	the	the	DET
ajfa-8148	7	7	accounting	accounting	NOUN
ajfa-8148	7	8	theory	theory	NOUN
ajfa-8148	7	9	is	be	AUX
ajfa-8148	7	10	to	to	PART
ajfa-8148	7	11	enable	enable	VERB
ajfa-8148	7	12	the	the	DET
ajfa-8148	7	13	standard	standard	ADJ
ajfa-8148	7	14	setting	set	VERB
ajfa-8148	7	15	authorities	authority	NOUN
ajfa-8148	7	16	to	to	ADP
ajfa-8148	7	17	deduce	deduce	VERB
ajfa-8148	7	18	standards	standard	NOUN
ajfa-8148	7	19	.	.	PUNCT
ajfa-8148	8	1	considering	consider	VERB
ajfa-8148	8	2	the	the	DET
ajfa-8148	8	3	impact	impact	NOUN
ajfa-8148	8	4	of	of	ADP
ajfa-8148	8	5	accounting	accounting	NOUN
ajfa-8148	8	6	theory	theory	NOUN
ajfa-8148	8	7	on	on	ADP
ajfa-8148	8	8	standard	standard	ADJ
ajfa-8148	8	9	setting	setting	NOUN
ajfa-8148	8	10	,	,	PUNCT
ajfa-8148	8	11	the	the	DET
ajfa-8148	8	12	main	main	ADJ
ajfa-8148	8	13	aim	aim	NOUN
ajfa-8148	8	14	of	of	ADP
ajfa-8148	8	15	this	this	DET
ajfa-8148	8	16	study	study	NOUN
ajfa-8148	8	17	is	be	AUX
ajfa-8148	8	18	to	to	PART
ajfa-8148	8	19	explore	explore	VERB
ajfa-8148	8	20	the	the	DET
ajfa-8148	8	21	role	role	NOUN
ajfa-8148	8	22	of	of	ADP
ajfa-8148	8	23	deductive	deductive	ADJ
ajfa-8148	8	24	and	and	CCONJ
ajfa-8148	8	25	inductive	inductive	ADJ
ajfa-8148	8	26	reasoning	reasoning	NOUN
ajfa-8148	8	27	in	in	ADP
ajfa-8148	8	28	the	the	DET
ajfa-8148	8	29	development	development	NOUN
ajfa-8148	8	30	of	of	ADP
ajfa-8148	8	31	accounting	accounting	NOUN
ajfa-8148	8	32	theory	theory	NOUN
ajfa-8148	8	33	and	and	CCONJ
ajfa-8148	8	34	setting	set	VERB
ajfa-8148	8	35	accounting	accounting	NOUN
ajfa-8148	8	36	standards	standard	NOUN
ajfa-8148	8	37	.	.	PUNCT
ajfa-8148	9	1	furthermore	furthermore	ADV
ajfa-8148	9	2	,	,	PUNCT
ajfa-8148	9	3	regarding	regard	VERB
ajfa-8148	9	4	the	the	DET
ajfa-8148	9	5	fact	fact	NOUN
ajfa-8148	9	6	that	that	SCONJ
ajfa-8148	9	7	accounting	accounting	NOUN
ajfa-8148	9	8	research	research	NOUN
ajfa-8148	9	9	is	be	AUX
ajfa-8148	9	10	the	the	DET
ajfa-8148	9	11	joint	joint	ADJ
ajfa-8148	9	12	connection	connection	NOUN
ajfa-8148	9	13	between	between	ADP
ajfa-8148	9	14	accounting	accounting	NOUN
ajfa-8148	9	15	theory	theory	NOUN
ajfa-8148	9	16	and	and	CCONJ
ajfa-8148	9	17	standards	standard	NOUN
ajfa-8148	9	18	,	,	PUNCT
ajfa-8148	9	19	the	the	DET
ajfa-8148	9	20	role	role	NOUN
ajfa-8148	9	21	of	of	ADP
ajfa-8148	9	22	these	these	DET
ajfa-8148	9	23	reasoning	reasoning	NOUN
ajfa-8148	9	24	approaches	approach	VERB
ajfa-8148	9	25	on	on	ADP
ajfa-8148	9	26	the	the	DET
ajfa-8148	9	27	integrity	integrity	NOUN
ajfa-8148	9	28	of	of	ADP
ajfa-8148	9	29	this	this	DET
ajfa-8148	9	30	connection	connection	NOUN
ajfa-8148	9	31	is	be	AUX
ajfa-8148	9	32	studied	study	VERB
ajfa-8148	9	33	.	.	PUNCT
ajfa-8148	10	1	this	this	DET
ajfa-8148	10	2	non	non	ADJ
ajfa-8148	10	3	-	-	ADJ
ajfa-8148	10	4	empirical	empirical	ADJ
ajfa-8148	10	5	research	research	NOUN
ajfa-8148	10	6	is	be	AUX
ajfa-8148	10	7	based	base	VERB
ajfa-8148	10	8	on	on	ADP
ajfa-8148	10	9	reviewing	reviewing	NOUN
ajfa-8148	10	10	of	of	ADP
ajfa-8148	10	11	the	the	DET
ajfa-8148	10	12	existing	exist	VERB
ajfa-8148	10	13	literature	literature	NOUN
ajfa-8148	10	14	.	.	PUNCT
ajfa-8148	11	1	keywords	keyword	NOUN
ajfa-8148	11	2	:	:	PUNCT
ajfa-8148	11	3	deductive	deductive	ADJ
ajfa-8148	11	4	reasoning	reasoning	NOUN
ajfa-8148	11	5	,	,	PUNCT
ajfa-8148	11	6	inductive	inductive	ADJ
ajfa-8148	11	7	reasoning	reasoning	NOUN
ajfa-8148	11	8	,	,	PUNCT
ajfa-8148	11	9	accounting	accounting	NOUN
ajfa-8148	11	10	theory	theory	NOUN
ajfa-8148	11	11	,	,	PUNCT
ajfa-8148	11	12	accounting	accounting	NOUN
ajfa-8148	11	13	standards	standard	NOUN
ajfa-8148	11	14	.	.	PUNCT
ajfa-8148	12	1	asian	asian	ADJ
ajfa-8148	12	2	journal	journal	PROPN
ajfa-8148	12	3	of	of	ADP
ajfa-8148	12	4	finance	finance	PROPN
ajfa-8148	12	5	&	&	CCONJ
ajfa-8148	12	6	accounting	accounting	PROPN
ajfa-8148	12	7	issn	issn	PROPN
ajfa-8148	12	8	1946	1946	NUM
ajfa-8148	12	9	-	-	PUNCT
ajfa-8148	12	10	052x	052x	PROPN
ajfa-8148	12	11	2016	2016	NUM
ajfa-8148	12	12	,	,	PUNCT
ajfa-8148	12	13	vol	vol	NOUN
ajfa-8148	12	14	.	.	PROPN
ajfa-8148	12	15	8	8	NUM
ajfa-8148	12	16	,	,	PUNCT
ajfa-8148	12	17	no	no	INTJ
ajfa-8148	12	18	.	.	NOUN
ajfa-8148	12	19	1	1	NUM
ajfa-8148	12	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8148	12	21	24	24	NUM
ajfa-8148	12	22	1	1	NUM
ajfa-8148	12	23	.	.	PUNCT
ajfa-8148	12	24	introduction	introduction	NOUN
ajfa-8148	12	25	the	the	DET
ajfa-8148	12	26	significance	significance	NOUN
ajfa-8148	12	27	of	of	ADP
ajfa-8148	12	28	this	this	DET
ajfa-8148	12	29	article	article	NOUN
ajfa-8148	12	30	stems	stem	VERB
ajfa-8148	12	31	from	from	ADP
ajfa-8148	12	32	the	the	DET
ajfa-8148	12	33	necessity	necessity	NOUN
ajfa-8148	12	34	of	of	ADP
ajfa-8148	12	35	making	make	VERB
ajfa-8148	12	36	the	the	DET
ajfa-8148	12	37	infrastructures	infrastructure	NOUN
ajfa-8148	12	38	of	of	ADP
ajfa-8148	12	39	accounting	accounting	NOUN
ajfa-8148	12	40	knowledge	knowledge	NOUN
ajfa-8148	12	41	more	more	ADV
ajfa-8148	12	42	scientific	scientific	ADJ
ajfa-8148	12	43	.	.	PUNCT
ajfa-8148	13	1	the	the	DET
ajfa-8148	13	2	infrastructures	infrastructure	NOUN
ajfa-8148	13	3	would	would	AUX
ajfa-8148	13	4	be	be	AUX
ajfa-8148	13	5	the	the	DET
ajfa-8148	13	6	basis	basis	NOUN
ajfa-8148	13	7	of	of	ADP
ajfa-8148	13	8	assumptions	assumption	NOUN
ajfa-8148	13	9	,	,	PUNCT
ajfa-8148	13	10	principles	principle	NOUN
ajfa-8148	13	11	,	,	PUNCT
ajfa-8148	13	12	and	and	CCONJ
ajfa-8148	13	13	concepts	concept	NOUN
ajfa-8148	13	14	of	of	ADP
ajfa-8148	13	15	accounting	accounting	NOUN
ajfa-8148	13	16	knowledge	knowledge	NOUN
ajfa-8148	13	17	.	.	PUNCT
ajfa-8148	14	1	only	only	ADV
ajfa-8148	14	2	via	via	ADP
ajfa-8148	14	3	making	make	VERB
ajfa-8148	14	4	these	these	DET
ajfa-8148	14	5	infrastructures	infrastructure	NOUN
ajfa-8148	14	6	scientific	scientific	ADJ
ajfa-8148	14	7	,	,	PUNCT
ajfa-8148	14	8	one	one	PRON
ajfa-8148	14	9	can	can	AUX
ajfa-8148	14	10	promote	promote	VERB
ajfa-8148	14	11	the	the	DET
ajfa-8148	14	12	status	status	NOUN
ajfa-8148	14	13	of	of	ADP
ajfa-8148	14	14	accounting	account	VERB
ajfa-8148	14	15	among	among	ADP
ajfa-8148	14	16	other	other	ADJ
ajfa-8148	14	17	sciences	science	NOUN
ajfa-8148	14	18	.	.	PUNCT
ajfa-8148	15	1	in	in	ADP
ajfa-8148	15	2	addition	addition	NOUN
ajfa-8148	15	3	,	,	PUNCT
ajfa-8148	15	4	without	without	ADP
ajfa-8148	15	5	any	any	DET
ajfa-8148	15	6	justification	justification	NOUN
ajfa-8148	15	7	,	,	PUNCT
ajfa-8148	15	8	reasoning	reasoning	NOUN
ajfa-8148	15	9	,	,	PUNCT
ajfa-8148	15	10	and	and	CCONJ
ajfa-8148	15	11	argumentation	argumentation	NOUN
ajfa-8148	15	12	,	,	PUNCT
ajfa-8148	15	13	one	one	PRON
ajfa-8148	15	14	can	can	AUX
ajfa-8148	15	15	not	not	PART
ajfa-8148	15	16	have	have	VERB
ajfa-8148	15	17	scientific	scientific	ADJ
ajfa-8148	15	18	claims	claim	NOUN
ajfa-8148	15	19	.	.	PUNCT
ajfa-8148	16	1	the	the	DET
ajfa-8148	16	2	theory	theory	NOUN
ajfa-8148	16	3	of	of	ADP
ajfa-8148	16	4	accounting	accounting	NOUN
ajfa-8148	16	5	should	should	AUX
ajfa-8148	16	6	ultimately	ultimately	ADV
ajfa-8148	16	7	enable	enable	VERB
ajfa-8148	16	8	the	the	DET
ajfa-8148	16	9	standards	standard	NOUN
ajfa-8148	16	10	setters	setter	NOUN
ajfa-8148	16	11	to	to	PART
ajfa-8148	16	12	deduce	deduce	VERB
ajfa-8148	16	13	the	the	DET
ajfa-8148	16	14	standards	standard	NOUN
ajfa-8148	16	15	.	.	PUNCT
ajfa-8148	17	1	considering	consider	VERB
ajfa-8148	17	2	the	the	DET
ajfa-8148	17	3	impact	impact	NOUN
ajfa-8148	17	4	of	of	ADP
ajfa-8148	17	5	accounting	accounting	NOUN
ajfa-8148	17	6	theory	theory	NOUN
ajfa-8148	17	7	on	on	ADP
ajfa-8148	17	8	standard	standard	ADJ
ajfa-8148	17	9	setting	setting	NOUN
ajfa-8148	17	10	,	,	PUNCT
ajfa-8148	17	11	this	this	DET
ajfa-8148	17	12	article	article	NOUN
ajfa-8148	17	13	aims	aim	VERB
ajfa-8148	17	14	at	at	ADP
ajfa-8148	17	15	analyzing	analyze	VERB
ajfa-8148	17	16	the	the	DET
ajfa-8148	17	17	point	point	NOUN
ajfa-8148	17	18	that	that	SCONJ
ajfa-8148	17	19	whether	whether	SCONJ
ajfa-8148	17	20	the	the	DET
ajfa-8148	17	21	type	type	NOUN
ajfa-8148	17	22	of	of	ADP
ajfa-8148	17	23	reasoning	reasoning	NOUN
ajfa-8148	17	24	applied	apply	VERB
ajfa-8148	17	25	in	in	ADP
ajfa-8148	17	26	developing	develop	VERB
ajfa-8148	17	27	accounting	accounting	NOUN
ajfa-8148	17	28	theory	theory	NOUN
ajfa-8148	17	29	and	and	CCONJ
ajfa-8148	17	30	setting	set	VERB
ajfa-8148	17	31	accounting	accounting	NOUN
ajfa-8148	17	32	standards	standard	NOUN
ajfa-8148	17	33	is	be	AUX
ajfa-8148	17	34	a	a	DET
ajfa-8148	17	35	deductive	deductive	ADJ
ajfa-8148	17	36	or	or	CCONJ
ajfa-8148	17	37	inductive	inductive	VERB
ajfa-8148	17	38	one	one	NUM
ajfa-8148	17	39	.	.	PUNCT
ajfa-8148	18	1	also	also	ADV
ajfa-8148	18	2	,	,	PUNCT
ajfa-8148	18	3	considering	consider	VERB
ajfa-8148	18	4	the	the	DET
ajfa-8148	18	5	fact	fact	NOUN
ajfa-8148	18	6	that	that	SCONJ
ajfa-8148	18	7	accounting	accounting	NOUN
ajfa-8148	18	8	research	research	NOUN
ajfa-8148	18	9	is	be	AUX
ajfa-8148	18	10	the	the	DET
ajfa-8148	18	11	joining	join	VERB
ajfa-8148	18	12	point	point	NOUN
ajfa-8148	18	13	of	of	ADP
ajfa-8148	18	14	accounting	accounting	NOUN
ajfa-8148	18	15	theory	theory	NOUN
ajfa-8148	18	16	and	and	CCONJ
ajfa-8148	18	17	standards	standard	NOUN
ajfa-8148	18	18	,	,	PUNCT
ajfa-8148	18	19	the	the	DET
ajfa-8148	18	20	role	role	NOUN
ajfa-8148	18	21	of	of	ADP
ajfa-8148	18	22	deductive	deductive	ADJ
ajfa-8148	18	23	and	and	CCONJ
ajfa-8148	18	24	inductive	inductive	ADJ
ajfa-8148	18	25	reasoning	reasoning	NOUN
ajfa-8148	18	26	in	in	ADP
ajfa-8148	18	27	the	the	DET
ajfa-8148	18	28	integrity	integrity	NOUN
ajfa-8148	18	29	of	of	ADP
ajfa-8148	18	30	this	this	DET
ajfa-8148	18	31	connection	connection	NOUN
ajfa-8148	18	32	is	be	AUX
ajfa-8148	18	33	studied	study	VERB
ajfa-8148	18	34	.	.	PUNCT
ajfa-8148	19	1	deductive	deductive	ADJ
ajfa-8148	19	2	reasoning	reasoning	NOUN
ajfa-8148	19	3	constitutes	constitute	VERB
ajfa-8148	19	4	a	a	DET
ajfa-8148	19	5	valid	valid	ADJ
ajfa-8148	19	6	reasoning	reasoning	NOUN
ajfa-8148	19	7	by	by	ADP
ajfa-8148	19	8	which	which	PRON
ajfa-8148	19	9	it	it	PRON
ajfa-8148	19	10	is	be	AUX
ajfa-8148	19	11	impossible	impossible	ADJ
ajfa-8148	19	12	to	to	PART
ajfa-8148	19	13	accept	accept	VERB
ajfa-8148	19	14	the	the	DET
ajfa-8148	19	15	premises	premise	NOUN
ajfa-8148	19	16	but	but	CCONJ
ajfa-8148	19	17	reject	reject	VERB
ajfa-8148	19	18	the	the	DET
ajfa-8148	19	19	conclusion	conclusion	NOUN
ajfa-8148	19	20	.	.	PUNCT
ajfa-8148	20	1	the	the	DET
ajfa-8148	20	2	deductive	deductive	ADJ
ajfa-8148	20	3	approach	approach	NOUN
ajfa-8148	20	4	in	in	ADP
ajfa-8148	20	5	constructing	construct	VERB
ajfa-8148	20	6	the	the	DET
ajfa-8148	20	7	theory	theory	NOUN
ajfa-8148	20	8	of	of	ADP
ajfa-8148	20	9	accounting	accounting	NOUN
ajfa-8148	20	10	starts	start	NOUN
ajfa-8148	20	11	with	with	ADP
ajfa-8148	20	12	specifying	specify	VERB
ajfa-8148	20	13	the	the	DET
ajfa-8148	20	14	objective	objective	NOUN
ajfa-8148	20	15	.	.	PUNCT
ajfa-8148	21	1	as	as	ADV
ajfa-8148	21	2	soon	soon	ADV
ajfa-8148	21	3	as	as	SCONJ
ajfa-8148	21	4	the	the	DET
ajfa-8148	21	5	objective	objective	NOUN
ajfa-8148	21	6	is	be	AUX
ajfa-8148	21	7	specified	specify	VERB
ajfa-8148	21	8	,	,	PUNCT
ajfa-8148	21	9	the	the	DET
ajfa-8148	21	10	definitions	definition	NOUN
ajfa-8148	21	11	and	and	CCONJ
ajfa-8148	21	12	assumptions	assumption	NOUN
ajfa-8148	21	13	should	should	AUX
ajfa-8148	21	14	be	be	AUX
ajfa-8148	21	15	clarified	clarify	VERB
ajfa-8148	21	16	.	.	PUNCT
ajfa-8148	22	1	next	next	ADV
ajfa-8148	22	2	,	,	PUNCT
ajfa-8148	22	3	the	the	DET
ajfa-8148	22	4	researcher	researcher	NOUN
ajfa-8148	22	5	will	will	AUX
ajfa-8148	22	6	develop	develop	VERB
ajfa-8148	22	7	a	a	DET
ajfa-8148	22	8	logical	logical	ADJ
ajfa-8148	22	9	structure	structure	NOUN
ajfa-8148	22	10	based	base	VERB
ajfa-8148	22	11	on	on	ADP
ajfa-8148	22	12	the	the	DET
ajfa-8148	22	13	definitions	definition	NOUN
ajfa-8148	22	14	and	and	CCONJ
ajfa-8148	22	15	assumptions	assumption	NOUN
ajfa-8148	22	16	in	in	ADP
ajfa-8148	22	17	order	order	NOUN
ajfa-8148	22	18	to	to	PART
ajfa-8148	22	19	reach	reach	VERB
ajfa-8148	22	20	the	the	DET
ajfa-8148	22	21	objective	objective	NOUN
ajfa-8148	22	22	.	.	PUNCT
ajfa-8148	23	1	this	this	DET
ajfa-8148	23	2	methodology	methodology	NOUN
ajfa-8148	23	3	is	be	AUX
ajfa-8148	23	4	usually	usually	ADV
ajfa-8148	23	5	moving	move	VERB
ajfa-8148	23	6	from	from	ADP
ajfa-8148	23	7	the	the	DET
ajfa-8148	23	8	general	general	NOUN
ajfa-8148	23	9	to	to	ADP
ajfa-8148	23	10	the	the	DET
ajfa-8148	23	11	specific	specific	NOUN
ajfa-8148	23	12	,	,	PUNCT
ajfa-8148	23	13	since	since	SCONJ
ajfa-8148	23	14	the	the	DET
ajfa-8148	23	15	researcher	researcher	NOUN
ajfa-8148	23	16	needs	need	VERB
ajfa-8148	23	17	to	to	PART
ajfa-8148	23	18	develop	develop	VERB
ajfa-8148	23	19	a	a	DET
ajfa-8148	23	20	logical	logical	ADJ
ajfa-8148	23	21	structure	structure	NOUN
ajfa-8148	23	22	to	to	PART
ajfa-8148	23	23	achieve	achieve	VERB
ajfa-8148	23	24	the	the	DET
ajfa-8148	23	25	objectives	objective	NOUN
ajfa-8148	23	26	which	which	PRON
ajfa-8148	23	27	are	be	AUX
ajfa-8148	23	28	based	base	VERB
ajfa-8148	23	29	on	on	ADP
ajfa-8148	23	30	the	the	DET
ajfa-8148	23	31	definitions	definition	NOUN
ajfa-8148	23	32	and	and	CCONJ
ajfa-8148	23	33	assumptions	assumption	NOUN
ajfa-8148	23	34	.	.	PUNCT
ajfa-8148	24	1	the	the	DET
ajfa-8148	24	2	validity	validity	NOUN
ajfa-8148	24	3	of	of	ADP
ajfa-8148	24	4	any	any	DET
ajfa-8148	24	5	theory	theory	NOUN
ajfa-8148	24	6	that	that	PRON
ajfa-8148	24	7	deduced	deduce	VERB
ajfa-8148	24	8	from	from	ADP
ajfa-8148	24	9	this	this	DET
ajfa-8148	24	10	process	process	NOUN
ajfa-8148	24	11	is	be	AUX
ajfa-8148	24	12	extremely	extremely	ADV
ajfa-8148	24	13	dependent	dependent	ADJ
ajfa-8148	24	14	on	on	ADP
ajfa-8148	24	15	the	the	DET
ajfa-8148	24	16	ability	ability	NOUN
ajfa-8148	24	17	of	of	ADP
ajfa-8148	24	18	the	the	DET
ajfa-8148	24	19	researcher	researcher	NOUN
ajfa-8148	24	20	in	in	ADP
ajfa-8148	24	21	identifying	identify	VERB
ajfa-8148	24	22	the	the	DET
ajfa-8148	24	23	various	various	ADJ
ajfa-8148	24	24	components	component	NOUN
ajfa-8148	24	25	of	of	ADP
ajfa-8148	24	26	accounting	accounting	NOUN
ajfa-8148	24	27	process	process	NOUN
ajfa-8148	24	28	and	and	CCONJ
ajfa-8148	24	29	their	their	PRON
ajfa-8148	24	30	interrelations	interrelation	NOUN
ajfa-8148	24	31	in	in	ADP
ajfa-8148	24	32	a	a	DET
ajfa-8148	24	33	logical	logical	ADJ
ajfa-8148	24	34	way	way	NOUN
ajfa-8148	24	35	.	.	PUNCT
ajfa-8148	25	1	induction	induction	NOUN
ajfa-8148	25	2	is	be	AUX
ajfa-8148	25	3	a	a	DET
ajfa-8148	25	4	reasoning	reasoning	NOUN
ajfa-8148	25	5	method	method	NOUN
ajfa-8148	25	6	by	by	ADP
ajfa-8148	25	7	which	which	PRON
ajfa-8148	25	8	a	a	DET
ajfa-8148	25	9	law	law	NOUN
ajfa-8148	25	10	or	or	CCONJ
ajfa-8148	25	11	a	a	DET
ajfa-8148	25	12	general	general	ADJ
ajfa-8148	25	13	principle	principle	NOUN
ajfa-8148	25	14	would	would	AUX
ajfa-8148	25	15	be	be	AUX
ajfa-8148	25	16	inferred	infer	VERB
ajfa-8148	25	17	via	via	ADP
ajfa-8148	25	18	observing	observe	VERB
ajfa-8148	25	19	specific	specific	ADJ
ajfa-8148	25	20	cases	case	NOUN
ajfa-8148	25	21	.	.	PUNCT
ajfa-8148	26	1	the	the	DET
ajfa-8148	26	2	inductive	inductive	ADJ
ajfa-8148	26	3	approach	approach	NOUN
ajfa-8148	26	4	emphasizes	emphasize	VERB
ajfa-8148	26	5	on	on	ADP
ajfa-8148	26	6	observation	observation	NOUN
ajfa-8148	26	7	and	and	CCONJ
ajfa-8148	26	8	deriving	derive	VERB
ajfa-8148	26	9	conclusions	conclusion	NOUN
ajfa-8148	26	10	through	through	ADP
ajfa-8148	26	11	observation	observation	NOUN
ajfa-8148	26	12	.	.	PUNCT
ajfa-8148	27	1	it	it	PRON
ajfa-8148	27	2	generally	generally	ADV
ajfa-8148	27	3	moves	move	VERB
ajfa-8148	27	4	from	from	ADP
ajfa-8148	27	5	specific	specific	ADJ
ajfa-8148	27	6	to	to	ADP
ajfa-8148	27	7	general	general	ADJ
ajfa-8148	27	8	,	,	PUNCT
ajfa-8148	27	9	since	since	SCONJ
ajfa-8148	27	10	the	the	DET
ajfa-8148	27	11	researcher	researcher	NOUN
ajfa-8148	27	12	generalizes	generalize	VERB
ajfa-8148	27	13	his	his	PRON
ajfa-8148	27	14	limited	limited	ADJ
ajfa-8148	27	15	observations	observation	NOUN
ajfa-8148	27	16	of	of	ADP
ajfa-8148	27	17	specific	specific	ADJ
ajfa-8148	27	18	circumstances	circumstance	NOUN
ajfa-8148	27	19	to	to	ADP
ajfa-8148	27	20	general	general	ADJ
ajfa-8148	27	21	conditions	condition	NOUN
ajfa-8148	27	22	.	.	PUNCT
ajfa-8148	28	1	in	in	ADP
ajfa-8148	28	2	accounting	accounting	NOUN
ajfa-8148	28	3	,	,	PUNCT
ajfa-8148	28	4	the	the	DET
ajfa-8148	28	5	inductive	inductive	ADJ
ajfa-8148	28	6	approach	approach	NOUN
ajfa-8148	28	7	begins	begin	VERB
ajfa-8148	28	8	by	by	ADP
ajfa-8148	28	9	observing	observe	VERB
ajfa-8148	28	10	the	the	DET
ajfa-8148	28	11	financial	financial	ADJ
ajfa-8148	28	12	information	information	NOUN
ajfa-8148	28	13	of	of	ADP
ajfa-8148	28	14	the	the	DET
ajfa-8148	28	15	companies	company	NOUN
ajfa-8148	28	16	and	and	CCONJ
ajfa-8148	28	17	progresses	progress	NOUN
ajfa-8148	28	18	towards	towards	ADP
ajfa-8148	28	19	constructing	construct	VERB
ajfa-8148	28	20	accounting	accounting	NOUN
ajfa-8148	28	21	generalizations	generalization	NOUN
ajfa-8148	28	22	and	and	CCONJ
ajfa-8148	28	23	principles	principle	NOUN
ajfa-8148	28	24	out	out	ADP
ajfa-8148	28	25	of	of	ADP
ajfa-8148	28	26	those	those	DET
ajfa-8148	28	27	observations	observation	NOUN
ajfa-8148	28	28	and	and	CCONJ
ajfa-8148	28	29	re	re	VERB
ajfa-8148	28	30	-	-	ADJ
ajfa-8148	28	31	occurring	occurring	ADJ
ajfa-8148	28	32	relations	relation	NOUN
ajfa-8148	28	33	.	.	PUNCT
ajfa-8148	29	1	in	in	ADP
ajfa-8148	29	2	deductive	deductive	ADJ
ajfa-8148	29	3	approach	approach	NOUN
ajfa-8148	29	4	,	,	PUNCT
ajfa-8148	29	5	in	in	ADP
ajfa-8148	29	6	order	order	NOUN
ajfa-8148	29	7	to	to	PART
ajfa-8148	29	8	achieve	achieve	VERB
ajfa-8148	29	9	a	a	DET
ajfa-8148	29	10	consensus	consensus	NOUN
ajfa-8148	29	11	,	,	PUNCT
ajfa-8148	29	12	the	the	DET
ajfa-8148	29	13	structure	structure	NOUN
ajfa-8148	29	14	of	of	ADP
ajfa-8148	29	15	logical	logical	ADJ
ajfa-8148	29	16	reasoning	reasoning	NOUN
ajfa-8148	29	17	needs	need	VERB
ajfa-8148	29	18	to	to	PART
ajfa-8148	29	19	be	be	AUX
ajfa-8148	29	20	quite	quite	ADV
ajfa-8148	29	21	formal	formal	ADJ
ajfa-8148	29	22	.	.	PUNCT
ajfa-8148	30	1	however	however	ADV
ajfa-8148	30	2	,	,	PUNCT
ajfa-8148	30	3	in	in	ADP
ajfa-8148	30	4	inductive	inductive	ADJ
ajfa-8148	30	5	approach	approach	NOUN
ajfa-8148	30	6	,	,	PUNCT
ajfa-8148	30	7	the	the	DET
ajfa-8148	30	8	accounting	accounting	NOUN
ajfa-8148	30	9	practice	practice	NOUN
ajfa-8148	30	10	can	can	AUX
ajfa-8148	30	11	turn	turn	VERB
ajfa-8148	30	12	into	into	ADP
ajfa-8148	30	13	accounting	accounting	NOUN
ajfa-8148	30	14	principles	principle	NOUN
ajfa-8148	30	15	.	.	PUNCT
ajfa-8148	31	1	accounting	account	VERB
ajfa-8148	31	2	standard	standard	ADJ
ajfa-8148	31	3	setters	setter	NOUN
ajfa-8148	31	4	,	,	PUNCT
ajfa-8148	31	5	extracted	extract	VERB
ajfa-8148	31	6	the	the	DET
ajfa-8148	31	7	conceptual	conceptual	ADJ
ajfa-8148	31	8	framework	framework	NOUN
ajfa-8148	31	9	via	via	ADP
ajfa-8148	31	10	the	the	DET
ajfa-8148	31	11	best	good	ADJ
ajfa-8148	31	12	practices	practice	NOUN
ajfa-8148	31	13	which	which	PRON
ajfa-8148	31	14	in	in	ADP
ajfa-8148	31	15	turn	turn	NOUN
ajfa-8148	31	16	have	have	AUX
ajfa-8148	31	17	been	be	AUX
ajfa-8148	31	18	identified	identify	VERB
ajfa-8148	31	19	based	base	VERB
ajfa-8148	31	20	on	on	ADP
ajfa-8148	31	21	the	the	DET
ajfa-8148	31	22	assumed	assume	VERB
ajfa-8148	31	23	objectives	objective	NOUN
ajfa-8148	31	24	of	of	ADP
ajfa-8148	31	25	financial	financial	ADJ
ajfa-8148	31	26	reporting	reporting	NOUN
ajfa-8148	31	27	.	.	PUNCT
ajfa-8148	32	1	at	at	ADP
ajfa-8148	32	2	the	the	DET
ajfa-8148	32	3	same	same	ADJ
ajfa-8148	32	4	time	time	NOUN
ajfa-8148	32	5	,	,	PUNCT
ajfa-8148	32	6	attention	attention	NOUN
ajfa-8148	32	7	was	be	AUX
ajfa-8148	32	8	paid	pay	VERB
ajfa-8148	32	9	to	to	ADP
ajfa-8148	32	10	the	the	DET
ajfa-8148	32	11	conceptual	conceptual	ADJ
ajfa-8148	32	12	integrity	integrity	NOUN
ajfa-8148	32	13	,	,	PUNCT
ajfa-8148	32	14	because	because	SCONJ
ajfa-8148	32	15	the	the	DET
ajfa-8148	32	16	framework	framework	NOUN
ajfa-8148	32	17	has	have	AUX
ajfa-8148	32	18	been	be	AUX
ajfa-8148	32	19	developed	develop	VERB
ajfa-8148	32	20	descriptively	descriptively	ADV
ajfa-8148	32	21	,	,	PUNCT
ajfa-8148	32	22	although	although	SCONJ
ajfa-8148	32	23	the	the	DET
ajfa-8148	32	24	objective	objective	NOUN
ajfa-8148	32	25	was	be	AUX
ajfa-8148	32	26	to	to	PART
ajfa-8148	32	27	make	make	VERB
ajfa-8148	32	28	an	an	DET
ajfa-8148	32	29	imperative	imperative	ADJ
ajfa-8148	32	30	framework	framework	NOUN
ajfa-8148	32	31	for	for	ADP
ajfa-8148	32	32	providing	provide	VERB
ajfa-8148	32	33	guidelines	guideline	NOUN
ajfa-8148	32	34	to	to	PART
ajfa-8148	32	35	set	set	VERB
ajfa-8148	32	36	and	and	CCONJ
ajfa-8148	32	37	interpret	interpret	VERB
ajfa-8148	32	38	accounting	accounting	NOUN
ajfa-8148	32	39	standards	standard	NOUN
ajfa-8148	32	40	(	(	PUNCT
ajfa-8148	32	41	krivogorsky	krivogorsky	PROPN
ajfa-8148	32	42	,	,	PUNCT
ajfa-8148	32	43	2011	2011	NUM
ajfa-8148	32	44	)	)	PUNCT
ajfa-8148	32	45	.	.	PUNCT
ajfa-8148	33	1	in	in	ADP
ajfa-8148	33	2	accounting	accounting	NOUN
ajfa-8148	33	3	research	research	NOUN
ajfa-8148	33	4	,	,	PUNCT
ajfa-8148	33	5	applying	apply	VERB
ajfa-8148	33	6	the	the	DET
ajfa-8148	33	7	inductive	inductive	ADJ
ajfa-8148	33	8	approach	approach	NOUN
ajfa-8148	33	9	is	be	AUX
ajfa-8148	33	10	usually	usually	ADV
ajfa-8148	33	11	intertwined	intertwine	VERB
ajfa-8148	33	12	with	with	ADP
ajfa-8148	33	13	qualitative	qualitative	ADJ
ajfa-8148	33	14	methods	method	NOUN
ajfa-8148	33	15	of	of	ADP
ajfa-8148	33	16	collecting	collect	VERB
ajfa-8148	33	17	and	and	CCONJ
ajfa-8148	33	18	analyzing	analyze	VERB
ajfa-8148	33	19	the	the	DET
ajfa-8148	33	20	data	datum	NOUN
ajfa-8148	33	21	,	,	PUNCT
ajfa-8148	33	22	while	while	SCONJ
ajfa-8148	33	23	the	the	DET
ajfa-8148	33	24	deductive	deductive	ADJ
ajfa-8148	33	25	approach	approach	NOUN
ajfa-8148	33	26	is	be	AUX
ajfa-8148	33	27	usually	usually	ADV
ajfa-8148	33	28	related	relate	VERB
ajfa-8148	33	29	to	to	ADP
ajfa-8148	33	30	quantitative	quantitative	ADJ
ajfa-8148	33	31	methods	method	NOUN
ajfa-8148	33	32	(	(	PUNCT
ajfa-8148	33	33	neuman	neuman	NOUN
ajfa-8148	33	34	,	,	PUNCT
ajfa-8148	33	35	1997	1997	NUM
ajfa-8148	33	36	)	)	PUNCT
ajfa-8148	33	37	.	.	PUNCT
ajfa-8148	34	1	in	in	ADP
ajfa-8148	34	2	inductive	inductive	ADJ
ajfa-8148	34	3	approach	approach	NOUN
ajfa-8148	34	4	,	,	PUNCT
ajfa-8148	34	5	there	there	PRON
ajfa-8148	34	6	is	be	VERB
ajfa-8148	34	7	no	no	DET
ajfa-8148	34	8	theory	theory	NOUN
ajfa-8148	34	9	at	at	ADP
ajfa-8148	34	10	the	the	DET
ajfa-8148	34	11	beginning	beginning	NOUN
ajfa-8148	34	12	of	of	ADP
ajfa-8148	34	13	the	the	DET
ajfa-8148	34	14	research	research	NOUN
ajfa-8148	34	15	,	,	PUNCT
ajfa-8148	34	16	and	and	CCONJ
ajfa-8148	34	17	theories	theory	NOUN
ajfa-8148	34	18	develop	develop	VERB
ajfa-8148	34	19	and	and	CCONJ
ajfa-8148	34	20	evolve	evolve	VERB
ajfa-8148	34	21	as	as	ADP
ajfa-8148	34	22	a	a	DET
ajfa-8148	34	23	result	result	NOUN
ajfa-8148	34	24	of	of	ADP
ajfa-8148	34	25	asian	asian	ADJ
ajfa-8148	34	26	journal	journal	NOUN
ajfa-8148	34	27	of	of	ADP
ajfa-8148	34	28	finance	finance	PROPN
ajfa-8148	34	29	&	&	CCONJ
ajfa-8148	34	30	accounting	accounting	PROPN
ajfa-8148	34	31	issn	issn	PROPN
ajfa-8148	34	32	1946	1946	NUM
ajfa-8148	34	33	-	-	PUNCT
ajfa-8148	34	34	052x	052x	PROPN
ajfa-8148	34	35	2016	2016	NUM
ajfa-8148	34	36	,	,	PUNCT
ajfa-8148	34	37	vol	vol	NOUN
ajfa-8148	34	38	.	.	PROPN
ajfa-8148	34	39	8	8	NUM
ajfa-8148	34	40	,	,	PUNCT
ajfa-8148	34	41	no	no	INTJ
ajfa-8148	35	1	.	.	NOUN
ajfa-8148	35	2	1	1	NUM
ajfa-8148	35	3	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8148	35	4	25	25	NUM
ajfa-8148	35	5	research	research	NOUN
ajfa-8148	35	6	(	(	PUNCT
ajfa-8148	35	7	babbie	babbie	PROPN
ajfa-8148	35	8	,	,	PUNCT
ajfa-8148	35	9	2014	2014	NUM
ajfa-8148	35	10	)	)	PUNCT
ajfa-8148	35	11	.	.	PUNCT
ajfa-8148	36	1	as	as	ADV
ajfa-8148	36	2	far	far	ADV
ajfa-8148	36	3	as	as	SCONJ
ajfa-8148	36	4	theorizing	theorize	VERB
ajfa-8148	36	5	is	be	AUX
ajfa-8148	36	6	concerned	concern	VERB
ajfa-8148	36	7	,	,	PUNCT
ajfa-8148	36	8	the	the	DET
ajfa-8148	36	9	method	method	NOUN
ajfa-8148	36	10	of	of	ADP
ajfa-8148	36	11	reasoning	reasoning	NOUN
ajfa-8148	36	12	is	be	AUX
ajfa-8148	36	13	of	of	ADP
ajfa-8148	36	14	great	great	ADJ
ajfa-8148	36	15	importance	importance	NOUN
ajfa-8148	36	16	.	.	PUNCT
ajfa-8148	37	1	the	the	DET
ajfa-8148	37	2	early	early	ADJ
ajfa-8148	37	3	theorists	theorist	NOUN
ajfa-8148	37	4	’	'	PUNCT
ajfa-8148	37	5	preference	preference	NOUN
ajfa-8148	37	6	was	be	AUX
ajfa-8148	37	7	to	to	PART
ajfa-8148	37	8	apply	apply	VERB
ajfa-8148	37	9	the	the	DET
ajfa-8148	37	10	inductive	inductive	ADJ
ajfa-8148	37	11	approach	approach	NOUN
ajfa-8148	37	12	based	base	VERB
ajfa-8148	37	13	on	on	ADP
ajfa-8148	37	14	the	the	DET
ajfa-8148	37	15	observations	observation	NOUN
ajfa-8148	37	16	of	of	ADP
ajfa-8148	37	17	real	real	ADJ
ajfa-8148	37	18	practices	practice	NOUN
ajfa-8148	37	19	.	.	PUNCT
ajfa-8148	38	1	but	but	CCONJ
ajfa-8148	38	2	,	,	PUNCT
ajfa-8148	38	3	gradually	gradually	ADV
ajfa-8148	38	4	,	,	PUNCT
ajfa-8148	38	5	the	the	DET
ajfa-8148	38	6	theory	theory	NOUN
ajfa-8148	38	7	of	of	ADP
ajfa-8148	38	8	financial	financial	ADJ
ajfa-8148	38	9	accounting	accounting	NOUN
ajfa-8148	38	10	was	be	AUX
ajfa-8148	38	11	affected	affect	VERB
ajfa-8148	38	12	by	by	ADP
ajfa-8148	38	13	economic	economic	ADJ
ajfa-8148	38	14	thinking	thinking	NOUN
ajfa-8148	38	15	and	and	CCONJ
ajfa-8148	38	16	the	the	DET
ajfa-8148	38	17	deductive	deductive	ADJ
ajfa-8148	38	18	approach	approach	NOUN
ajfa-8148	38	19	became	become	VERB
ajfa-8148	38	20	the	the	DET
ajfa-8148	38	21	dominant	dominant	ADJ
ajfa-8148	38	22	approach	approach	NOUN
ajfa-8148	38	23	.	.	PUNCT
ajfa-8148	39	1	regarding	regard	VERB
ajfa-8148	39	2	standard	standard	ADJ
ajfa-8148	39	3	setting	setting	NOUN
ajfa-8148	39	4	,	,	PUNCT
ajfa-8148	39	5	while	while	SCONJ
ajfa-8148	39	6	there	there	PRON
ajfa-8148	39	7	are	be	VERB
ajfa-8148	39	8	various	various	ADJ
ajfa-8148	39	9	merits	merit	NOUN
ajfa-8148	39	10	and	and	CCONJ
ajfa-8148	39	11	demerits	demerit	NOUN
ajfa-8148	39	12	of	of	ADP
ajfa-8148	39	13	both	both	DET
ajfa-8148	39	14	approaches	approach	NOUN
ajfa-8148	39	15	of	of	ADP
ajfa-8148	39	16	reasoning	reasoning	NOUN
ajfa-8148	39	17	,	,	PUNCT
ajfa-8148	39	18	the	the	DET
ajfa-8148	39	19	main	main	ADJ
ajfa-8148	39	20	difference	difference	NOUN
ajfa-8148	39	21	between	between	ADP
ajfa-8148	39	22	them	they	PRON
ajfa-8148	39	23	is	be	AUX
ajfa-8148	39	24	the	the	DET
ajfa-8148	39	25	point	point	NOUN
ajfa-8148	39	26	that	that	SCONJ
ajfa-8148	39	27	the	the	DET
ajfa-8148	39	28	inductive	inductive	ADJ
ajfa-8148	39	29	approach	approach	NOUN
ajfa-8148	39	30	suggests	suggest	VERB
ajfa-8148	39	31	applying	apply	VERB
ajfa-8148	39	32	old	old	ADJ
ajfa-8148	39	33	solutions	solution	NOUN
ajfa-8148	39	34	to	to	ADP
ajfa-8148	39	35	new	new	ADJ
ajfa-8148	39	36	problems	problem	NOUN
ajfa-8148	39	37	,	,	PUNCT
ajfa-8148	39	38	while	while	SCONJ
ajfa-8148	39	39	the	the	DET
ajfa-8148	39	40	deductive	deductive	ADJ
ajfa-8148	39	41	approach	approach	NOUN
ajfa-8148	39	42	has	have	VERB
ajfa-8148	39	43	a	a	DET
ajfa-8148	39	44	tendency	tendency	NOUN
ajfa-8148	39	45	to	to	PART
ajfa-8148	39	46	apply	apply	VERB
ajfa-8148	39	47	new	new	ADJ
ajfa-8148	39	48	solutions	solution	NOUN
ajfa-8148	39	49	to	to	ADP
ajfa-8148	39	50	old	old	ADJ
ajfa-8148	39	51	problems	problem	NOUN
ajfa-8148	39	52	(	(	PUNCT
ajfa-8148	39	53	graham	graham	PROPN
ajfa-8148	39	54	and	and	CCONJ
ajfa-8148	39	55	carmichael	carmichael	PROPN
ajfa-8148	39	56	,	,	PUNCT
ajfa-8148	39	57	2012	2012	NUM
ajfa-8148	39	58	)	)	PUNCT
ajfa-8148	39	59	.	.	PUNCT
ajfa-8148	40	1	the	the	DET
ajfa-8148	40	2	article	article	NOUN
ajfa-8148	40	3	is	be	AUX
ajfa-8148	40	4	structured	structure	VERB
ajfa-8148	40	5	as	as	SCONJ
ajfa-8148	40	6	follows	follow	VERB
ajfa-8148	40	7	:	:	PUNCT
ajfa-8148	40	8	first	first	ADV
ajfa-8148	40	9	the	the	DET
ajfa-8148	40	10	deductive	deductive	ADJ
ajfa-8148	40	11	and	and	CCONJ
ajfa-8148	40	12	inductive	inductive	ADJ
ajfa-8148	40	13	approaches	approach	NOUN
ajfa-8148	40	14	in	in	ADP
ajfa-8148	40	15	accounting	accounting	NOUN
ajfa-8148	40	16	are	be	AUX
ajfa-8148	40	17	introduced	introduce	VERB
ajfa-8148	40	18	and	and	CCONJ
ajfa-8148	40	19	then	then	ADV
ajfa-8148	40	20	the	the	DET
ajfa-8148	40	21	role	role	NOUN
ajfa-8148	40	22	of	of	ADP
ajfa-8148	40	23	these	these	DET
ajfa-8148	40	24	approaches	approach	NOUN
ajfa-8148	40	25	in	in	ADP
ajfa-8148	40	26	accounting	accounting	NOUN
ajfa-8148	40	27	research	research	NOUN
ajfa-8148	40	28	,	,	PUNCT
ajfa-8148	40	29	advancing	advance	VERB
ajfa-8148	40	30	the	the	DET
ajfa-8148	40	31	theory	theory	NOUN
ajfa-8148	40	32	of	of	ADP
ajfa-8148	40	33	accounting	accounting	NOUN
ajfa-8148	40	34	,	,	PUNCT
ajfa-8148	40	35	and	and	CCONJ
ajfa-8148	40	36	setting	set	VERB
ajfa-8148	40	37	the	the	DET
ajfa-8148	40	38	accounting	accounting	NOUN
ajfa-8148	40	39	standards	standard	NOUN
ajfa-8148	40	40	is	be	AUX
ajfa-8148	40	41	discussed	discuss	VERB
ajfa-8148	40	42	consecutively	consecutively	ADV
ajfa-8148	40	43	.	.	PUNCT
ajfa-8148	41	1	finally	finally	ADV
ajfa-8148	41	2	,	,	PUNCT
ajfa-8148	41	3	the	the	DET
ajfa-8148	41	4	discussion	discussion	NOUN
ajfa-8148	41	5	and	and	CCONJ
ajfa-8148	41	6	conclusion	conclusion	NOUN
ajfa-8148	41	7	will	will	AUX
ajfa-8148	41	8	be	be	AUX
ajfa-8148	41	9	presented	present	VERB
ajfa-8148	41	10	.	.	PUNCT
ajfa-8148	42	1	2	2	X
ajfa-8148	42	2	.	.	NUM
ajfa-8148	42	3	inductive	inductive	ADJ
ajfa-8148	42	4	approach	approach	PROPN
ajfa-8148	42	5	inductive	inductive	ADJ
ajfa-8148	42	6	approach	approach	NOUN
ajfa-8148	42	7	begins	begin	VERB
ajfa-8148	42	8	with	with	ADP
ajfa-8148	42	9	specific	specific	ADJ
ajfa-8148	42	10	observations	observation	NOUN
ajfa-8148	42	11	and	and	CCONJ
ajfa-8148	42	12	the	the	DET
ajfa-8148	42	13	conclusions	conclusion	NOUN
ajfa-8148	42	14	are	be	AUX
ajfa-8148	42	15	generalized	generalize	VERB
ajfa-8148	42	16	.	.	PUNCT
ajfa-8148	43	1	in	in	ADP
ajfa-8148	43	2	inductive	inductive	ADJ
ajfa-8148	43	3	approach	approach	NOUN
ajfa-8148	43	4	,	,	PUNCT
ajfa-8148	43	5	after	after	ADP
ajfa-8148	43	6	selecting	select	VERB
ajfa-8148	43	7	a	a	DET
ajfa-8148	43	8	number	number	NOUN
ajfa-8148	43	9	of	of	ADP
ajfa-8148	43	10	observations	observation	NOUN
ajfa-8148	43	11	correctly	correctly	ADV
ajfa-8148	43	12	,	,	PUNCT
ajfa-8148	43	13	one	one	PRON
ajfa-8148	43	14	can	can	AUX
ajfa-8148	43	15	generalize	generalize	VERB
ajfa-8148	43	16	the	the	DET
ajfa-8148	43	17	conclusion	conclusion	NOUN
ajfa-8148	43	18	to	to	ADP
ajfa-8148	43	19	all	all	PRON
ajfa-8148	43	20	or	or	CCONJ
ajfa-8148	43	21	groups	group	NOUN
ajfa-8148	43	22	of	of	ADP
ajfa-8148	43	23	similar	similar	ADJ
ajfa-8148	43	24	conditions	condition	NOUN
ajfa-8148	43	25	and	and	CCONJ
ajfa-8148	43	26	situations	situation	NOUN
ajfa-8148	43	27	.	.	PUNCT
ajfa-8148	44	1	these	these	DET
ajfa-8148	44	2	generalizations	generalization	NOUN
ajfa-8148	44	3	need	need	VERB
ajfa-8148	44	4	to	to	PART
ajfa-8148	44	5	be	be	AUX
ajfa-8148	44	6	tested	test	VERB
ajfa-8148	44	7	,	,	PUNCT
ajfa-8148	44	8	some	some	PRON
ajfa-8148	44	9	of	of	ADP
ajfa-8148	44	10	which	which	PRON
ajfa-8148	44	11	might	might	AUX
ajfa-8148	44	12	be	be	AUX
ajfa-8148	44	13	verified	verify	VERB
ajfa-8148	44	14	and	and	CCONJ
ajfa-8148	44	15	some	some	PRON
ajfa-8148	44	16	rejected	reject	VERB
ajfa-8148	44	17	.	.	PUNCT
ajfa-8148	45	1	accordingly	accordingly	ADV
ajfa-8148	45	2	,	,	PUNCT
ajfa-8148	45	3	all	all	PRON
ajfa-8148	45	4	of	of	ADP
ajfa-8148	45	5	the	the	DET
ajfa-8148	45	6	principles	principle	NOUN
ajfa-8148	45	7	which	which	PRON
ajfa-8148	45	8	are	be	AUX
ajfa-8148	45	9	derived	derive	VERB
ajfa-8148	45	10	based	base	VERB
ajfa-8148	45	11	on	on	ADP
ajfa-8148	45	12	inductive	inductive	ADJ
ajfa-8148	45	13	reasoning	reasoning	NOUN
ajfa-8148	45	14	are	be	AUX
ajfa-8148	45	15	theoretically	theoretically	ADV
ajfa-8148	45	16	falsifiable	falsifiable	ADJ
ajfa-8148	45	17	.	.	PUNCT
ajfa-8148	46	1	in	in	ADP
ajfa-8148	46	2	the	the	DET
ajfa-8148	46	3	induction	induction	NOUN
ajfa-8148	46	4	process	process	NOUN
ajfa-8148	46	5	,	,	PUNCT
ajfa-8148	46	6	the	the	DET
ajfa-8148	46	7	researcher	researcher	NOUN
ajfa-8148	46	8	as	as	ADP
ajfa-8148	46	9	an	an	DET
ajfa-8148	46	10	observer	observer	NOUN
ajfa-8148	46	11	,	,	PUNCT
ajfa-8148	46	12	should	should	AUX
ajfa-8148	46	13	honestly	honestly	ADV
ajfa-8148	46	14	,	,	PUNCT
ajfa-8148	46	15	without	without	ADP
ajfa-8148	46	16	any	any	DET
ajfa-8148	46	17	prejudgments	prejudgment	NOUN
ajfa-8148	46	18	and	and	CCONJ
ajfa-8148	46	19	biases	bias	NOUN
ajfa-8148	46	20	,	,	PUNCT
ajfa-8148	46	21	and	and	CCONJ
ajfa-8148	46	22	with	with	ADP
ajfa-8148	46	23	an	an	DET
ajfa-8148	46	24	impartial	impartial	ADJ
ajfa-8148	46	25	mind	mind	NOUN
ajfa-8148	46	26	,	,	PUNCT
ajfa-8148	46	27	register	register	VERB
ajfa-8148	46	28	what	what	PRON
ajfa-8148	46	29	they	they	PRON
ajfa-8148	46	30	observe	observe	VERB
ajfa-8148	46	31	.	.	PUNCT
ajfa-8148	47	1	then	then	ADV
ajfa-8148	47	2	these	these	DET
ajfa-8148	47	3	observations	observation	NOUN
ajfa-8148	47	4	form	form	VERB
ajfa-8148	47	5	a	a	DET
ajfa-8148	47	6	basis	basis	NOUN
ajfa-8148	47	7	on	on	ADP
ajfa-8148	47	8	which	which	PRON
ajfa-8148	47	9	theories	theory	NOUN
ajfa-8148	47	10	and	and	CCONJ
ajfa-8148	47	11	laws	law	NOUN
ajfa-8148	47	12	are	be	AUX
ajfa-8148	47	13	constructed	construct	VERB
ajfa-8148	47	14	which	which	PRON
ajfa-8148	47	15	make	make	VERB
ajfa-8148	47	16	up	up	ADP
ajfa-8148	47	17	the	the	DET
ajfa-8148	47	18	scientific	scientific	ADJ
ajfa-8148	47	19	knowledge	knowledge	NOUN
ajfa-8148	47	20	.	.	PUNCT
ajfa-8148	48	1	inductive	inductive	ADJ
ajfa-8148	48	2	researchers	researcher	NOUN
ajfa-8148	48	3	also	also	ADV
ajfa-8148	48	4	believe	believe	VERB
ajfa-8148	48	5	that	that	SCONJ
ajfa-8148	48	6	one	one	PRON
ajfa-8148	48	7	can	can	AUX
ajfa-8148	48	8	logically	logically	ADV
ajfa-8148	48	9	generalize	generalize	VERB
ajfa-8148	48	10	the	the	DET
ajfa-8148	48	11	observations	observation	NOUN
ajfa-8148	48	12	into	into	ADP
ajfa-8148	48	13	general	general	ADJ
ajfa-8148	48	14	and	and	CCONJ
ajfa-8148	48	15	inclusive	inclusive	ADJ
ajfa-8148	48	16	rules	rule	NOUN
ajfa-8148	48	17	and	and	CCONJ
ajfa-8148	48	18	the	the	DET
ajfa-8148	48	19	scientific	scientific	ADJ
ajfa-8148	48	20	assumptions	assumption	NOUN
ajfa-8148	48	21	get	get	AUX
ajfa-8148	48	22	verified	verify	VERB
ajfa-8148	48	23	and	and	CCONJ
ajfa-8148	48	24	ratified	ratify	VERB
ajfa-8148	48	25	(	(	PUNCT
ajfa-8148	48	26	godfrey	godfrey	PROPN
ajfa-8148	48	27	and	and	CCONJ
ajfa-8148	48	28	hudson	hudson	PROPN
ajfa-8148	48	29	,	,	PUNCT
ajfa-8148	48	30	2010	2010	NUM
ajfa-8148	48	31	)	)	PUNCT
ajfa-8148	48	32	.	.	PUNCT
ajfa-8148	49	1	according	accord	VERB
ajfa-8148	49	2	to	to	ADP
ajfa-8148	49	3	the	the	DET
ajfa-8148	49	4	inductive	inductive	ADJ
ajfa-8148	49	5	approach	approach	NOUN
ajfa-8148	49	6	,	,	PUNCT
ajfa-8148	49	7	at	at	ADP
ajfa-8148	49	8	the	the	DET
ajfa-8148	49	9	end	end	NOUN
ajfa-8148	49	10	of	of	ADP
ajfa-8148	49	11	research	research	NOUN
ajfa-8148	49	12	and	and	CCONJ
ajfa-8148	49	13	as	as	ADP
ajfa-8148	49	14	a	a	DET
ajfa-8148	49	15	result	result	NOUN
ajfa-8148	49	16	of	of	ADP
ajfa-8148	49	17	observations	observation	NOUN
ajfa-8148	49	18	,	,	PUNCT
ajfa-8148	49	19	theories	theory	NOUN
ajfa-8148	49	20	are	be	AUX
ajfa-8148	49	21	constructed	construct	VERB
ajfa-8148	49	22	.	.	PUNCT
ajfa-8148	50	1	the	the	DET
ajfa-8148	50	2	inductive	inductive	ADJ
ajfa-8148	50	3	approach	approach	NOUN
ajfa-8148	50	4	includes	include	VERB
ajfa-8148	50	5	looking	look	VERB
ajfa-8148	50	6	for	for	ADP
ajfa-8148	50	7	a	a	DET
ajfa-8148	50	8	pattern	pattern	NOUN
ajfa-8148	50	9	based	base	VERB
ajfa-8148	50	10	on	on	ADP
ajfa-8148	50	11	the	the	DET
ajfa-8148	50	12	observations	observation	NOUN
ajfa-8148	50	13	and	and	CCONJ
ajfa-8148	50	14	developing	develop	VERB
ajfa-8148	50	15	a	a	DET
ajfa-8148	50	16	theory	theory	NOUN
ajfa-8148	50	17	for	for	ADP
ajfa-8148	50	18	those	those	DET
ajfa-8148	50	19	patterns	pattern	NOUN
ajfa-8148	50	20	through	through	ADP
ajfa-8148	50	21	hypotheses	hypothesis	NOUN
ajfa-8148	50	22	(	(	PUNCT
ajfa-8148	50	23	bernard	bernard	NOUN
ajfa-8148	50	24	,	,	PUNCT
ajfa-8148	50	25	2011	2011	NUM
ajfa-8148	50	26	)	)	PUNCT
ajfa-8148	50	27	.	.	PUNCT
ajfa-8148	51	1	in	in	ADP
ajfa-8148	51	2	inductive	inductive	ADJ
ajfa-8148	51	3	research	research	NOUN
ajfa-8148	51	4	,	,	PUNCT
ajfa-8148	51	5	no	no	DET
ajfa-8148	51	6	theory	theory	NOUN
ajfa-8148	51	7	is	be	AUX
ajfa-8148	51	8	applied	apply	VERB
ajfa-8148	51	9	at	at	ADP
ajfa-8148	51	10	the	the	DET
ajfa-8148	51	11	beginning	beginning	NOUN
ajfa-8148	51	12	of	of	ADP
ajfa-8148	51	13	the	the	DET
ajfa-8148	51	14	research	research	NOUN
ajfa-8148	51	15	and	and	CCONJ
ajfa-8148	51	16	the	the	DET
ajfa-8148	51	17	researcher	researcher	NOUN
ajfa-8148	51	18	enjoys	enjoy	VERB
ajfa-8148	51	19	complete	complete	ADJ
ajfa-8148	51	20	freedom	freedom	NOUN
ajfa-8148	51	21	in	in	ADP
ajfa-8148	51	22	terms	term	NOUN
ajfa-8148	51	23	of	of	ADP
ajfa-8148	51	24	determining	determine	VERB
ajfa-8148	51	25	the	the	DET
ajfa-8148	51	26	course	course	NOUN
ajfa-8148	51	27	of	of	ADP
ajfa-8148	51	28	research	research	NOUN
ajfa-8148	51	29	.	.	PUNCT
ajfa-8148	52	1	particularly	particularly	ADV
ajfa-8148	52	2	,	,	PUNCT
ajfa-8148	52	3	there	there	PRON
ajfa-8148	52	4	is	be	VERB
ajfa-8148	52	5	no	no	DET
ajfa-8148	52	6	assumption	assumption	NOUN
ajfa-8148	52	7	at	at	ADP
ajfa-8148	52	8	the	the	DET
ajfa-8148	52	9	early	early	ADJ
ajfa-8148	52	10	stages	stage	NOUN
ajfa-8148	52	11	of	of	ADP
ajfa-8148	52	12	research	research	NOUN
ajfa-8148	52	13	and	and	CCONJ
ajfa-8148	52	14	the	the	DET
ajfa-8148	52	15	researcher	researcher	NOUN
ajfa-8148	52	16	is	be	AUX
ajfa-8148	52	17	not	not	PART
ajfa-8148	52	18	sure	sure	ADJ
ajfa-8148	52	19	about	about	ADP
ajfa-8148	52	20	the	the	DET
ajfa-8148	52	21	kind	kind	NOUN
ajfa-8148	52	22	and	and	CCONJ
ajfa-8148	52	23	the	the	DET
ajfa-8148	52	24	nature	nature	NOUN
ajfa-8148	52	25	of	of	ADP
ajfa-8148	52	26	findings	finding	NOUN
ajfa-8148	52	27	as	as	ADP
ajfa-8148	52	28	research	research	NOUN
ajfa-8148	52	29	is	be	AUX
ajfa-8148	52	30	not	not	PART
ajfa-8148	52	31	finished	finish	VERB
ajfa-8148	52	32	yet	yet	ADV
ajfa-8148	52	33	.	.	PUNCT
ajfa-8148	53	1	in	in	ADP
ajfa-8148	53	2	inductive	inductive	ADJ
ajfa-8148	53	3	reasoning	reasoning	NOUN
ajfa-8148	53	4	the	the	DET
ajfa-8148	53	5	researcher	researcher	NOUN
ajfa-8148	53	6	uses	use	VERB
ajfa-8148	53	7	the	the	DET
ajfa-8148	53	8	observations	observation	NOUN
ajfa-8148	53	9	in	in	ADP
ajfa-8148	53	10	order	order	NOUN
ajfa-8148	53	11	to	to	PART
ajfa-8148	53	12	construct	construct	VERB
ajfa-8148	53	13	an	an	DET
ajfa-8148	53	14	abstract	abstract	NOUN
ajfa-8148	53	15	or	or	CCONJ
ajfa-8148	53	16	to	to	PART
ajfa-8148	53	17	describe	describe	VERB
ajfa-8148	53	18	the	the	DET
ajfa-8148	53	19	circumstances	circumstance	NOUN
ajfa-8148	53	20	being	be	AUX
ajfa-8148	53	21	studied	study	VERB
ajfa-8148	53	22	.	.	PUNCT
ajfa-8148	54	1	(	(	PUNCT
ajfa-8148	54	2	lodico	lodico	PROPN
ajfa-8148	54	3	et	et	PROPN
ajfa-8148	54	4	al	al	PROPN
ajfa-8148	54	5	.	.	PROPN
ajfa-8148	54	6	,	,	PUNCT
ajfa-8148	54	7	2010	2010	NUM
ajfa-8148	54	8	)	)	PUNCT
ajfa-8148	54	9	.	.	PUNCT
ajfa-8148	55	1	the	the	DET
ajfa-8148	55	2	main	main	ADJ
ajfa-8148	55	3	advantage	advantage	NOUN
ajfa-8148	55	4	of	of	ADP
ajfa-8148	55	5	the	the	DET
ajfa-8148	55	6	inductive	inductive	ADJ
ajfa-8148	55	7	method	method	NOUN
ajfa-8148	55	8	is	be	AUX
ajfa-8148	55	9	that	that	SCONJ
ajfa-8148	55	10	there	there	PRON
ajfa-8148	55	11	is	be	VERB
ajfa-8148	55	12	no	no	DET
ajfa-8148	55	13	necessity	necessity	NOUN
ajfa-8148	55	14	for	for	ADP
ajfa-8148	55	15	any	any	DET
ajfa-8148	55	16	pre	pre	ADJ
ajfa-8148	55	17	-	-	ADJ
ajfa-8148	55	18	fabricated	fabricate	VERB
ajfa-8148	55	19	framework	framework	NOUN
ajfa-8148	55	20	or	or	CCONJ
ajfa-8148	55	21	model	model	NOUN
ajfa-8148	55	22	.	.	PUNCT
ajfa-8148	56	1	obviously	obviously	ADV
ajfa-8148	56	2	,	,	PUNCT
ajfa-8148	56	3	while	while	SCONJ
ajfa-8148	56	4	principles	principle	NOUN
ajfa-8148	56	5	are	be	AUX
ajfa-8148	56	6	generalized	generalize	VERB
ajfa-8148	56	7	they	they	PRON
ajfa-8148	56	8	should	should	AUX
ajfa-8148	56	9	be	be	AUX
ajfa-8148	56	10	verified	verify	VERB
ajfa-8148	56	11	through	through	ADP
ajfa-8148	56	12	a	a	DET
ajfa-8148	56	13	logical	logical	ADJ
ajfa-8148	56	14	method	method	NOUN
ajfa-8148	56	15	(	(	PUNCT
ajfa-8148	56	16	deductive	deductive	ADJ
ajfa-8148	56	17	approach	approach	NOUN
ajfa-8148	56	18	)	)	PUNCT
ajfa-8148	56	19	.	.	PUNCT
ajfa-8148	57	1	the	the	DET
ajfa-8148	57	2	inductive	inductive	ADJ
ajfa-8148	57	3	approach	approach	NOUN
ajfa-8148	57	4	towards	towards	ADP
ajfa-8148	57	5	science	science	NOUN
ajfa-8148	57	6	has	have	AUX
ajfa-8148	57	7	been	be	AUX
ajfa-8148	57	8	criticized	criticize	VERB
ajfa-8148	57	9	concerning	concern	VERB
ajfa-8148	57	10	some	some	DET
ajfa-8148	57	11	aspects	aspect	NOUN
ajfa-8148	57	12	.	.	PUNCT
ajfa-8148	58	1	the	the	DET
ajfa-8148	58	2	main	main	ADJ
ajfa-8148	58	3	issue	issue	NOUN
ajfa-8148	58	4	of	of	ADP
ajfa-8148	58	5	the	the	DET
ajfa-8148	58	6	inductive	inductive	ADJ
ajfa-8148	58	7	method	method	NOUN
ajfa-8148	58	8	can	can	AUX
ajfa-8148	58	9	be	be	AUX
ajfa-8148	58	10	the	the	DET
ajfa-8148	58	11	researchers	researcher	NOUN
ajfa-8148	58	12	'	'	PART
ajfa-8148	58	13	being	be	AUX
ajfa-8148	58	14	influenced	influence	VERB
ajfa-8148	58	15	by	by	ADP
ajfa-8148	58	16	their	their	PRON
ajfa-8148	58	17	limited	limited	ADJ
ajfa-8148	58	18	knowledge	knowledge	NOUN
ajfa-8148	58	19	of	of	ADP
ajfa-8148	58	20	the	the	DET
ajfa-8148	58	21	relations	relation	NOUN
ajfa-8148	58	22	and	and	CCONJ
ajfa-8148	58	23	the	the	DET
ajfa-8148	58	24	data	datum	NOUN
ajfa-8148	58	25	of	of	ADP
ajfa-8148	58	26	the	the	DET
ajfa-8148	58	27	research	research	NOUN
ajfa-8148	58	28	(	(	PUNCT
ajfa-8148	58	29	saghafi	saghafi	NOUN
ajfa-8148	58	30	,	,	PUNCT
ajfa-8148	58	31	2014	2014	NUM
ajfa-8148	58	32	)	)	PUNCT
ajfa-8148	58	33	.	.	PUNCT
ajfa-8148	59	1	some	some	PRON
ajfa-8148	59	2	claim	claim	VERB
ajfa-8148	59	3	that	that	SCONJ
ajfa-8148	59	4	induction	induction	NOUN
ajfa-8148	59	5	as	as	ADP
ajfa-8148	59	6	a	a	DET
ajfa-8148	59	7	principle	principle	NOUN
ajfa-8148	59	8	is	be	AUX
ajfa-8148	59	9	falsifiable	falsifiable	ADJ
ajfa-8148	59	10	because	because	SCONJ
ajfa-8148	59	11	it	it	PRON
ajfa-8148	59	12	is	be	AUX
ajfa-8148	59	13	based	base	VERB
ajfa-8148	59	14	on	on	ADP
ajfa-8148	59	15	human	human	ADJ
ajfa-8148	59	16	observations	observation	NOUN
ajfa-8148	59	17	.	.	PUNCT
ajfa-8148	60	1	kant	kant	PROPN
ajfa-8148	60	2	,	,	PUNCT
ajfa-8148	60	3	the	the	DET
ajfa-8148	60	4	german	german	ADJ
ajfa-8148	60	5	philosopher	philosopher	NOUN
ajfa-8148	60	6	,	,	PUNCT
ajfa-8148	60	7	defined	define	VERB
ajfa-8148	60	8	a	a	DET
ajfa-8148	60	9	different	different	ADJ
ajfa-8148	60	10	philosophy	philosophy	NOUN
ajfa-8148	60	11	that	that	PRON
ajfa-8148	60	12	addressed	address	VERB
ajfa-8148	60	13	the	the	DET
ajfa-8148	60	14	ontological	ontological	ADJ
ajfa-8148	60	15	issues	issue	NOUN
ajfa-8148	60	16	for	for	ADP
ajfa-8148	60	17	the	the	DET
ajfa-8148	60	18	first	first	ADJ
ajfa-8148	60	19	time	time	NOUN
ajfa-8148	60	20	and	and	CCONJ
ajfa-8148	60	21	questioned	question	VERB
ajfa-8148	60	22	the	the	DET
ajfa-8148	60	23	asian	asian	ADJ
ajfa-8148	60	24	journal	journal	NOUN
ajfa-8148	60	25	of	of	ADP
ajfa-8148	60	26	finance	finance	PROPN
ajfa-8148	60	27	&	&	CCONJ
ajfa-8148	60	28	accounting	accounting	PROPN
ajfa-8148	60	29	issn	issn	PROPN
ajfa-8148	60	30	1946	1946	NUM
ajfa-8148	60	31	-	-	PUNCT
ajfa-8148	60	32	052x	052x	PROPN
ajfa-8148	60	33	2016	2016	NUM
ajfa-8148	60	34	,	,	PUNCT
ajfa-8148	60	35	vol	vol	NOUN
ajfa-8148	60	36	.	.	PROPN
ajfa-8148	60	37	8	8	NUM
ajfa-8148	60	38	,	,	PUNCT
ajfa-8148	60	39	no	no	INTJ
ajfa-8148	60	40	.	.	NOUN
ajfa-8148	60	41	1	1	NUM
ajfa-8148	60	42	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8148	60	43	26	26	NUM
ajfa-8148	60	44	correspondence	correspondence	NOUN
ajfa-8148	60	45	theory	theory	NOUN
ajfa-8148	60	46	of	of	ADP
ajfa-8148	60	47	truth	truth	NOUN
ajfa-8148	60	48	.	.	PUNCT
ajfa-8148	61	1	no	no	DET
ajfa-8148	61	2	scientist	scientist	NOUN
ajfa-8148	61	3	or	or	CCONJ
ajfa-8148	61	4	philosopher	philosopher	NOUN
ajfa-8148	61	5	living	live	VERB
ajfa-8148	61	6	before	before	SCONJ
ajfa-8148	61	7	kant	kant	PROPN
ajfa-8148	61	8	had	have	AUX
ajfa-8148	61	9	doubted	doubt	VERB
ajfa-8148	61	10	that	that	SCONJ
ajfa-8148	61	11	truth	truth	NOUN
ajfa-8148	61	12	is	be	AUX
ajfa-8148	61	13	the	the	DET
ajfa-8148	61	14	correspondence	correspondence	NOUN
ajfa-8148	61	15	between	between	ADP
ajfa-8148	61	16	objective	objective	ADJ
ajfa-8148	61	17	concept	concept	NOUN
ajfa-8148	61	18	and	and	CCONJ
ajfa-8148	61	19	reality	reality	NOUN
ajfa-8148	61	20	(	(	PUNCT
ajfa-8148	61	21	external	external	ADJ
ajfa-8148	61	22	subject	subject	NOUN
ajfa-8148	61	23	)	)	PUNCT
ajfa-8148	61	24	.	.	PUNCT
ajfa-8148	62	1	nevertheless	nevertheless	ADV
ajfa-8148	62	2	,	,	PUNCT
ajfa-8148	62	3	kant	kant	PROPN
ajfa-8148	62	4	believed	believe	VERB
ajfa-8148	62	5	observation	observation	NOUN
ajfa-8148	62	6	to	to	PART
ajfa-8148	62	7	be	be	AUX
ajfa-8148	62	8	an	an	DET
ajfa-8148	62	9	interpretive	interpretive	ADJ
ajfa-8148	62	10	activity	activity	NOUN
ajfa-8148	62	11	,	,	PUNCT
ajfa-8148	62	12	i.e.	i.e.	X
ajfa-8148	62	13	we	we	PRON
ajfa-8148	62	14	interpret	interpret	VERB
ajfa-8148	62	15	our	our	PRON
ajfa-8148	62	16	experience	experience	NOUN
ajfa-8148	62	17	or	or	CCONJ
ajfa-8148	62	18	observation	observation	NOUN
ajfa-8148	62	19	of	of	ADP
ajfa-8148	62	20	the	the	DET
ajfa-8148	62	21	world	world	NOUN
ajfa-8148	62	22	within	within	ADP
ajfa-8148	62	23	our	our	PRON
ajfa-8148	62	24	cultural	cultural	ADJ
ajfa-8148	62	25	and	and	CCONJ
ajfa-8148	62	26	individual	individual	ADJ
ajfa-8148	62	27	frameworks	framework	NOUN
ajfa-8148	62	28	.	.	PUNCT
ajfa-8148	63	1	this	this	PRON
ajfa-8148	63	2	means	mean	VERB
ajfa-8148	63	3	that	that	SCONJ
ajfa-8148	63	4	the	the	DET
ajfa-8148	63	5	world	world	NOUN
ajfa-8148	63	6	as	as	SCONJ
ajfa-8148	63	7	represented	represent	VERB
ajfa-8148	63	8	by	by	ADP
ajfa-8148	63	9	science	science	NOUN
ajfa-8148	63	10	has	have	AUX
ajfa-8148	63	11	originated	originate	VERB
ajfa-8148	63	12	from	from	ADP
ajfa-8148	63	13	the	the	DET
ajfa-8148	63	14	realities	reality	NOUN
ajfa-8148	63	15	outside	outside	ADP
ajfa-8148	63	16	of	of	ADP
ajfa-8148	63	17	our	our	PRON
ajfa-8148	63	18	existence	existence	NOUN
ajfa-8148	63	19	to	to	ADP
ajfa-8148	63	20	some	some	DET
ajfa-8148	63	21	extent	extent	NOUN
ajfa-8148	63	22	,	,	PUNCT
ajfa-8148	63	23	however	however	ADV
ajfa-8148	63	24	a	a	DET
ajfa-8148	63	25	part	part	NOUN
ajfa-8148	63	26	of	of	ADP
ajfa-8148	63	27	it	it	PRON
ajfa-8148	63	28	has	have	AUX
ajfa-8148	63	29	originated	originate	VERB
ajfa-8148	63	30	from	from	ADP
ajfa-8148	63	31	our	our	PRON
ajfa-8148	63	32	classifications	classification	NOUN
ajfa-8148	63	33	of	of	ADP
ajfa-8148	63	34	the	the	DET
ajfa-8148	63	35	world	world	NOUN
ajfa-8148	63	36	.	.	PUNCT
ajfa-8148	64	1	this	this	DET
ajfa-8148	64	2	approach	approach	NOUN
ajfa-8148	64	3	towards	towards	ADP
ajfa-8148	64	4	science	science	NOUN
ajfa-8148	64	5	means	mean	VERB
ajfa-8148	64	6	that	that	SCONJ
ajfa-8148	64	7	empirical	empirical	ADJ
ajfa-8148	64	8	observation	observation	NOUN
ajfa-8148	64	9	is	be	AUX
ajfa-8148	64	10	falsifiable	falsifiable	ADJ
ajfa-8148	64	11	;	;	PUNCT
ajfa-8148	64	12	since	since	SCONJ
ajfa-8148	64	13	it	it	PRON
ajfa-8148	64	14	depends	depend	VERB
ajfa-8148	64	15	on	on	ADP
ajfa-8148	64	16	cultural	cultural	ADJ
ajfa-8148	64	17	and	and	CCONJ
ajfa-8148	64	18	social	social	ADJ
ajfa-8148	64	19	context	context	NOUN
ajfa-8148	64	20	along	along	ADP
ajfa-8148	64	21	with	with	ADP
ajfa-8148	64	22	the	the	DET
ajfa-8148	64	23	researcher	researcher	NOUN
ajfa-8148	64	24	's	's	PART
ajfa-8148	64	25	knowledge	knowledge	NOUN
ajfa-8148	64	26	and	and	CCONJ
ajfa-8148	64	27	expectations	expectation	NOUN
ajfa-8148	64	28	and	and	CCONJ
ajfa-8148	64	29	these	these	DET
ajfa-8148	64	30	factors	factor	NOUN
ajfa-8148	64	31	are	be	AUX
ajfa-8148	64	32	not	not	PART
ajfa-8148	64	33	reliable	reliable	ADJ
ajfa-8148	64	34	basis	basis	NOUN
ajfa-8148	64	35	for	for	ADP
ajfa-8148	64	36	scientific	scientific	ADJ
ajfa-8148	64	37	laws	law	NOUN
ajfa-8148	64	38	(	(	PUNCT
ajfa-8148	64	39	godfrey	godfrey	PROPN
ajfa-8148	64	40	&	&	CCONJ
ajfa-8148	64	41	hodgson	hodgson	PROPN
ajfa-8148	64	42	,	,	PUNCT
ajfa-8148	64	43	2010	2010	NUM
ajfa-8148	64	44	)	)	PUNCT
ajfa-8148	64	45	.	.	PUNCT
ajfa-8148	65	1	in	in	ADP
ajfa-8148	65	2	accounting	accounting	NOUN
ajfa-8148	65	3	,	,	PUNCT
ajfa-8148	65	4	the	the	DET
ajfa-8148	65	5	induction	induction	NOUN
ajfa-8148	65	6	process	process	NOUN
ajfa-8148	65	7	begins	begin	VERB
ajfa-8148	65	8	with	with	ADP
ajfa-8148	65	9	the	the	DET
ajfa-8148	65	10	observation	observation	NOUN
ajfa-8148	65	11	of	of	ADP
ajfa-8148	65	12	accounting	accounting	NOUN
ajfa-8148	65	13	data	datum	NOUN
ajfa-8148	65	14	of	of	ADP
ajfa-8148	65	15	the	the	DET
ajfa-8148	65	16	reporting	reporting	NOUN
ajfa-8148	65	17	units	unit	NOUN
ajfa-8148	65	18	such	such	ADJ
ajfa-8148	65	19	as	as	ADP
ajfa-8148	65	20	sales	sale	NOUN
ajfa-8148	65	21	,	,	PUNCT
ajfa-8148	65	22	purchases	purchase	NOUN
ajfa-8148	65	23	,	,	PUNCT
ajfa-8148	65	24	financial	financial	ADJ
ajfa-8148	65	25	ratios	ratio	NOUN
ajfa-8148	65	26	,	,	PUNCT
ajfa-8148	65	27	cash	cash	NOUN
ajfa-8148	65	28	flow	flow	NOUN
ajfa-8148	65	29	,	,	PUNCT
ajfa-8148	65	30	debts	debt	NOUN
ajfa-8148	65	31	,	,	PUNCT
ajfa-8148	65	32	capital	capital	NOUN
ajfa-8148	65	33	,	,	PUNCT
ajfa-8148	65	34	and	and	CCONJ
ajfa-8148	65	35	many	many	ADJ
ajfa-8148	65	36	other	other	ADJ
ajfa-8148	65	37	data	datum	NOUN
ajfa-8148	65	38	than	than	SCONJ
ajfa-8148	65	39	can	can	AUX
ajfa-8148	65	40	be	be	AUX
ajfa-8148	65	41	reached	reach	VERB
ajfa-8148	65	42	via	via	ADP
ajfa-8148	65	43	accounting	accounting	NOUN
ajfa-8148	65	44	information	information	NOUN
ajfa-8148	65	45	system	system	NOUN
ajfa-8148	65	46	.	.	PUNCT
ajfa-8148	66	1	the	the	DET
ajfa-8148	66	2	observations	observation	NOUN
ajfa-8148	66	3	of	of	ADP
ajfa-8148	66	4	financial	financial	ADJ
ajfa-8148	66	5	data	datum	NOUN
ajfa-8148	66	6	of	of	ADP
ajfa-8148	66	7	a	a	DET
ajfa-8148	66	8	number	number	NOUN
ajfa-8148	66	9	of	of	ADP
ajfa-8148	66	10	companies	company	NOUN
ajfa-8148	66	11	are	be	AUX
ajfa-8148	66	12	meticulously	meticulously	ADV
ajfa-8148	66	13	studied	study	VERB
ajfa-8148	66	14	and	and	CCONJ
ajfa-8148	66	15	their	their	PRON
ajfa-8148	66	16	similar	similar	ADJ
ajfa-8148	66	17	characteristics	characteristic	NOUN
ajfa-8148	66	18	are	be	AUX
ajfa-8148	66	19	found	find	VERB
ajfa-8148	66	20	by	by	ADP
ajfa-8148	66	21	one	one	PRON
ajfa-8148	66	22	's	's	PART
ajfa-8148	66	23	mind	mind	NOUN
ajfa-8148	66	24	.	.	PUNCT
ajfa-8148	67	1	if	if	SCONJ
ajfa-8148	67	2	the	the	DET
ajfa-8148	67	3	data	datum	NOUN
ajfa-8148	67	4	have	have	VERB
ajfa-8148	67	5	repetitive	repetitive	ADJ
ajfa-8148	67	6	relationships	relationship	NOUN
ajfa-8148	67	7	,	,	PUNCT
ajfa-8148	67	8	then	then	ADV
ajfa-8148	67	9	some	some	DET
ajfa-8148	67	10	principles	principle	NOUN
ajfa-8148	67	11	can	can	AUX
ajfa-8148	67	12	be	be	AUX
ajfa-8148	67	13	formed	form	VERB
ajfa-8148	67	14	and	and	CCONJ
ajfa-8148	67	15	in	in	ADP
ajfa-8148	67	16	some	some	DET
ajfa-8148	67	17	cases	case	NOUN
ajfa-8148	67	18	new	new	ADJ
ajfa-8148	67	19	thoughts	thought	NOUN
ajfa-8148	67	20	can	can	AUX
ajfa-8148	67	21	be	be	AUX
ajfa-8148	67	22	induced	induce	VERB
ajfa-8148	67	23	.	.	PUNCT
ajfa-8148	68	1	if	if	SCONJ
ajfa-8148	68	2	the	the	DET
ajfa-8148	68	3	observations	observation	NOUN
ajfa-8148	68	4	are	be	AUX
ajfa-8148	68	5	not	not	PART
ajfa-8148	68	6	influenced	influence	VERB
ajfa-8148	68	7	by	by	ADP
ajfa-8148	68	8	current	current	ADJ
ajfa-8148	68	9	principles	principle	NOUN
ajfa-8148	68	10	and	and	CCONJ
ajfa-8148	68	11	actions	action	NOUN
ajfa-8148	68	12	,	,	PUNCT
ajfa-8148	68	13	more	more	ADV
ajfa-8148	68	14	innovative	innovative	ADJ
ajfa-8148	68	15	thoughts	thought	NOUN
ajfa-8148	68	16	can	can	AUX
ajfa-8148	68	17	be	be	AUX
ajfa-8148	68	18	induced	induce	VERB
ajfa-8148	68	19	.	.	PUNCT
ajfa-8148	69	1	for	for	ADP
ajfa-8148	69	2	example	example	NOUN
ajfa-8148	69	3	,	,	PUNCT
ajfa-8148	69	4	based	base	VERB
ajfa-8148	69	5	on	on	ADP
ajfa-8148	69	6	historical	historical	ADJ
ajfa-8148	69	7	data	datum	NOUN
ajfa-8148	69	8	,	,	PUNCT
ajfa-8148	69	9	the	the	DET
ajfa-8148	69	10	cash	cash	NOUN
ajfa-8148	69	11	to	to	ADP
ajfa-8148	69	12	sales	sale	NOUN
ajfa-8148	69	13	ratio	ratio	NOUN
ajfa-8148	69	14	of	of	ADP
ajfa-8148	69	15	several	several	ADJ
ajfa-8148	69	16	companies	company	NOUN
ajfa-8148	69	17	belonged	belong	VERB
ajfa-8148	69	18	to	to	ADP
ajfa-8148	69	19	the	the	DET
ajfa-8148	69	20	same	same	ADJ
ajfa-8148	69	21	industry	industry	NOUN
ajfa-8148	69	22	might	might	AUX
ajfa-8148	69	23	suggest	suggest	VERB
ajfa-8148	69	24	a	a	DET
ajfa-8148	69	25	certain	certain	ADJ
ajfa-8148	69	26	trend	trend	NOUN
ajfa-8148	69	27	.	.	PUNCT
ajfa-8148	70	1	based	base	VERB
ajfa-8148	70	2	on	on	ADP
ajfa-8148	70	3	this	this	DET
ajfa-8148	70	4	ratio	ratio	NOUN
ajfa-8148	70	5	,	,	PUNCT
ajfa-8148	70	6	we	we	PRON
ajfa-8148	70	7	can	can	AUX
ajfa-8148	70	8	predict	predict	VERB
ajfa-8148	70	9	the	the	DET
ajfa-8148	70	10	future	future	ADJ
ajfa-8148	70	11	cash	cash	NOUN
ajfa-8148	70	12	revenues	revenue	NOUN
ajfa-8148	70	13	.	.	PUNCT
ajfa-8148	71	1	this	this	DET
ajfa-8148	71	2	idea	idea	NOUN
ajfa-8148	71	3	is	be	AUX
ajfa-8148	71	4	falsifiable	falsifiable	ADJ
ajfa-8148	71	5	.	.	PUNCT
ajfa-8148	72	1	in	in	ADP
ajfa-8148	72	2	other	other	ADJ
ajfa-8148	72	3	words	word	NOUN
ajfa-8148	72	4	,	,	PUNCT
ajfa-8148	72	5	the	the	DET
ajfa-8148	72	6	macroeconomic	macroeconomic	ADJ
ajfa-8148	72	7	factors	factor	NOUN
ajfa-8148	72	8	such	such	ADJ
ajfa-8148	72	9	as	as	ADP
ajfa-8148	72	10	inflation	inflation	NOUN
ajfa-8148	72	11	rate	rate	NOUN
ajfa-8148	72	12	,	,	PUNCT
ajfa-8148	72	13	the	the	DET
ajfa-8148	72	14	volume	volume	NOUN
ajfa-8148	72	15	of	of	ADP
ajfa-8148	72	16	the	the	DET
ajfa-8148	72	17	liquidity	liquidity	NOUN
ajfa-8148	72	18	,	,	PUNCT
ajfa-8148	72	19	the	the	DET
ajfa-8148	72	20	interest	interest	NOUN
ajfa-8148	72	21	rate	rate	NOUN
ajfa-8148	72	22	of	of	ADP
ajfa-8148	72	23	bonds	bond	NOUN
ajfa-8148	72	24	,	,	PUNCT
ajfa-8148	72	25	and	and	CCONJ
ajfa-8148	72	26	gdp	gdp	NOUN
ajfa-8148	72	27	might	might	AUX
ajfa-8148	72	28	affect	affect	VERB
ajfa-8148	72	29	the	the	DET
ajfa-8148	72	30	trend	trend	NOUN
ajfa-8148	72	31	of	of	ADP
ajfa-8148	72	32	the	the	DET
ajfa-8148	72	33	cash	cash	NOUN
ajfa-8148	72	34	to	to	ADP
ajfa-8148	72	35	sales	sale	NOUN
ajfa-8148	72	36	ratio	ratio	NOUN
ajfa-8148	72	37	in	in	ADP
ajfa-8148	72	38	the	the	DET
ajfa-8148	72	39	industry	industry	NOUN
ajfa-8148	72	40	and	and	CCONJ
ajfa-8148	72	41	the	the	DET
ajfa-8148	72	42	future	future	ADJ
ajfa-8148	72	43	revenue	revenue	NOUN
ajfa-8148	72	44	collection	collection	NOUN
ajfa-8148	72	45	might	might	AUX
ajfa-8148	72	46	not	not	PART
ajfa-8148	72	47	be	be	AUX
ajfa-8148	72	48	predictable	predictable	ADJ
ajfa-8148	72	49	based	base	VERB
ajfa-8148	72	50	on	on	ADP
ajfa-8148	72	51	the	the	DET
ajfa-8148	72	52	past	past	ADJ
ajfa-8148	72	53	trend	trend	NOUN
ajfa-8148	72	54	of	of	ADP
ajfa-8148	72	55	sales	sale	NOUN
ajfa-8148	72	56	(	(	PUNCT
ajfa-8148	72	57	saghafi	saghafi	NOUN
ajfa-8148	72	58	,	,	PUNCT
ajfa-8148	72	59	2014	2014	NUM
ajfa-8148	72	60	)	)	PUNCT
ajfa-8148	72	61	.	.	PUNCT
ajfa-8148	73	1	in	in	ADP
ajfa-8148	73	2	accounting	accounting	NOUN
ajfa-8148	73	3	,	,	PUNCT
ajfa-8148	73	4	we	we	PRON
ajfa-8148	73	5	may	may	AUX
ajfa-8148	73	6	observe	observe	VERB
ajfa-8148	73	7	the	the	DET
ajfa-8148	73	8	changes	change	NOUN
ajfa-8148	73	9	in	in	ADP
ajfa-8148	73	10	share	share	NOUN
ajfa-8148	73	11	prices	price	NOUN
ajfa-8148	73	12	simultaneously	simultaneously	ADV
ajfa-8148	73	13	with	with	ADP
ajfa-8148	73	14	the	the	DET
ajfa-8148	73	15	changes	change	NOUN
ajfa-8148	73	16	in	in	ADP
ajfa-8148	73	17	measurement	measurement	NOUN
ajfa-8148	73	18	system	system	NOUN
ajfa-8148	73	19	in	in	ADP
ajfa-8148	73	20	the	the	DET
ajfa-8148	73	21	firm	firm	NOUN
ajfa-8148	73	22	.	.	PUNCT
ajfa-8148	74	1	however	however	ADV
ajfa-8148	74	2	,	,	PUNCT
ajfa-8148	74	3	another	another	DET
ajfa-8148	74	4	factors	factor	NOUN
ajfa-8148	74	5	(	(	PUNCT
ajfa-8148	74	6	such	such	ADJ
ajfa-8148	74	7	as	as	ADP
ajfa-8148	74	8	a	a	DET
ajfa-8148	74	9	decrease	decrease	NOUN
ajfa-8148	74	10	in	in	ADP
ajfa-8148	74	11	interest	interest	NOUN
ajfa-8148	74	12	rates	rate	NOUN
ajfa-8148	74	13	)	)	PUNCT
ajfa-8148	74	14	can	can	AUX
ajfa-8148	74	15	also	also	ADV
ajfa-8148	74	16	justify	justify	VERB
ajfa-8148	74	17	these	these	DET
ajfa-8148	74	18	changes	change	NOUN
ajfa-8148	74	19	in	in	ADP
ajfa-8148	74	20	share	share	NOUN
ajfa-8148	74	21	prices	price	NOUN
ajfa-8148	74	22	.	.	PUNCT
ajfa-8148	75	1	another	another	DET
ajfa-8148	75	2	criticism	criticism	NOUN
ajfa-8148	75	3	leveled	level	VERB
ajfa-8148	75	4	at	at	ADP
ajfa-8148	75	5	induction	induction	NOUN
ajfa-8148	75	6	is	be	AUX
ajfa-8148	75	7	the	the	DET
ajfa-8148	75	8	ambiguity	ambiguity	NOUN
ajfa-8148	75	9	of	of	ADP
ajfa-8148	75	10	some	some	PRON
ajfa-8148	75	11	of	of	ADP
ajfa-8148	75	12	its	its	PRON
ajfa-8148	75	13	terms	term	NOUN
ajfa-8148	75	14	.	.	PUNCT
ajfa-8148	76	1	in	in	ADP
ajfa-8148	76	2	order	order	NOUN
ajfa-8148	76	3	to	to	PART
ajfa-8148	76	4	test	test	VERB
ajfa-8148	76	5	a	a	DET
ajfa-8148	76	6	theory	theory	NOUN
ajfa-8148	76	7	,	,	PUNCT
ajfa-8148	76	8	what	what	PRON
ajfa-8148	76	9	do	do	AUX
ajfa-8148	76	10	the	the	DET
ajfa-8148	76	11	terms	term	NOUN
ajfa-8148	76	12	"	"	PUNCT
ajfa-8148	76	13	sufficiently	sufficiently	ADV
ajfa-8148	76	14	big	big	ADJ
ajfa-8148	76	15	"	"	PUNCT
ajfa-8148	76	16	or	or	CCONJ
ajfa-8148	76	17	"	"	PUNCT
ajfa-8148	76	18	diverse	diverse	ADJ
ajfa-8148	76	19	conditions	condition	NOUN
ajfa-8148	76	20	"	"	PUNCT
ajfa-8148	76	21	mean	mean	VERB
ajfa-8148	76	22	?	?	PUNCT
ajfa-8148	77	1	another	another	DET
ajfa-8148	77	2	problem	problem	NOUN
ajfa-8148	77	3	of	of	ADP
ajfa-8148	77	4	applying	apply	VERB
ajfa-8148	77	5	the	the	DET
ajfa-8148	77	6	inductive	inductive	ADJ
ajfa-8148	77	7	approach	approach	NOUN
ajfa-8148	77	8	in	in	ADP
ajfa-8148	77	9	accounting	accounting	NOUN
ajfa-8148	77	10	is	be	AUX
ajfa-8148	77	11	the	the	DET
ajfa-8148	77	12	difference	difference	NOUN
ajfa-8148	77	13	between	between	ADP
ajfa-8148	77	14	the	the	DET
ajfa-8148	77	15	raw	raw	ADJ
ajfa-8148	77	16	data	datum	NOUN
ajfa-8148	77	17	of	of	ADP
ajfa-8148	77	18	companies	company	NOUN
ajfa-8148	77	19	.	.	PUNCT
ajfa-8148	78	1	if	if	SCONJ
ajfa-8148	78	2	the	the	DET
ajfa-8148	78	3	relations	relation	NOUN
ajfa-8148	78	4	between	between	ADP
ajfa-8148	78	5	the	the	DET
ajfa-8148	78	6	data	datum	NOUN
ajfa-8148	78	7	are	be	AUX
ajfa-8148	78	8	also	also	ADV
ajfa-8148	78	9	different	different	ADJ
ajfa-8148	78	10	,	,	PUNCT
ajfa-8148	78	11	it	it	PRON
ajfa-8148	78	12	would	would	AUX
ajfa-8148	78	13	be	be	AUX
ajfa-8148	78	14	very	very	ADV
ajfa-8148	78	15	difficult	difficult	ADJ
ajfa-8148	78	16	to	to	PART
ajfa-8148	78	17	deduce	deduce	VERB
ajfa-8148	78	18	the	the	DET
ajfa-8148	78	19	results	result	NOUN
ajfa-8148	78	20	.	.	PUNCT
ajfa-8148	79	1	even	even	ADV
ajfa-8148	79	2	if	if	SCONJ
ajfa-8148	79	3	an	an	DET
ajfa-8148	79	4	inductive	inductive	ADJ
ajfa-8148	79	5	and	and	CCONJ
ajfa-8148	79	6	a	a	DET
ajfa-8148	79	7	deductive	deductive	ADJ
ajfa-8148	79	8	reasoning	reasoning	NOUN
ajfa-8148	79	9	get	get	VERB
ajfa-8148	79	10	the	the	DET
ajfa-8148	79	11	same	same	ADJ
ajfa-8148	79	12	result	result	NOUN
ajfa-8148	79	13	,	,	PUNCT
ajfa-8148	79	14	the	the	DET
ajfa-8148	79	15	deductive	deductive	ADJ
ajfa-8148	79	16	one	one	NOUN
ajfa-8148	79	17	has	have	VERB
ajfa-8148	79	18	more	more	ADJ
ajfa-8148	79	19	descriptive	descriptive	ADJ
ajfa-8148	79	20	power	power	NOUN
ajfa-8148	79	21	and	and	CCONJ
ajfa-8148	79	22	is	be	AUX
ajfa-8148	79	23	preferred	prefer	VERB
ajfa-8148	79	24	accordingly	accordingly	ADV
ajfa-8148	79	25	(	(	PUNCT
ajfa-8148	79	26	godfrey	godfrey	PROPN
ajfa-8148	79	27	&	&	CCONJ
ajfa-8148	79	28	hodgson	hodgson	PROPN
ajfa-8148	79	29	,	,	PUNCT
ajfa-8148	79	30	2010	2010	NUM
ajfa-8148	79	31	)	)	PUNCT
ajfa-8148	79	32	.	.	PUNCT
ajfa-8148	80	1	3	3	X
ajfa-8148	80	2	.	.	X
ajfa-8148	80	3	deductive	deductive	ADJ
ajfa-8148	80	4	approach	approach	NOUN
ajfa-8148	80	5	the	the	DET
ajfa-8148	80	6	deductive	deductive	ADJ
ajfa-8148	80	7	approach	approach	NOUN
ajfa-8148	80	8	constitutes	constitute	VERB
ajfa-8148	80	9	developing	develop	VERB
ajfa-8148	80	10	of	of	ADP
ajfa-8148	80	11	an	an	DET
ajfa-8148	80	12	assumption	assumption	NOUN
ajfa-8148	80	13	based	base	VERB
ajfa-8148	80	14	on	on	ADP
ajfa-8148	80	15	the	the	DET
ajfa-8148	80	16	existing	exist	VERB
ajfa-8148	80	17	theories	theory	NOUN
ajfa-8148	80	18	and	and	CCONJ
ajfa-8148	80	19	forming	form	VERB
ajfa-8148	80	20	a	a	DET
ajfa-8148	80	21	research	research	NOUN
ajfa-8148	80	22	plan	plan	NOUN
ajfa-8148	80	23	to	to	PART
ajfa-8148	80	24	test	test	VERB
ajfa-8148	80	25	the	the	DET
ajfa-8148	80	26	assumption	assumption	NOUN
ajfa-8148	80	27	(	(	PUNCT
ajfa-8148	80	28	wilson	wilson	PROPN
ajfa-8148	80	29	,	,	PUNCT
ajfa-8148	80	30	2010	2010	NUM
ajfa-8148	80	31	)	)	PUNCT
ajfa-8148	80	32	.	.	PUNCT
ajfa-8148	81	1	the	the	DET
ajfa-8148	81	2	deductive	deductive	ADJ
ajfa-8148	81	3	approach	approach	NOUN
ajfa-8148	81	4	can	can	AUX
ajfa-8148	81	5	be	be	AUX
ajfa-8148	81	6	explained	explain	VERB
ajfa-8148	81	7	using	use	VERB
ajfa-8148	81	8	the	the	DET
ajfa-8148	81	9	assumption	assumption	NOUN
ajfa-8148	81	10	driven	drive	VERB
ajfa-8148	81	11	from	from	ADP
ajfa-8148	81	12	theory	theory	NOUN
ajfa-8148	81	13	.	.	PUNCT
ajfa-8148	82	1	in	in	ADP
ajfa-8148	82	2	other	other	ADJ
ajfa-8148	82	3	words	word	NOUN
ajfa-8148	82	4	,	,	PUNCT
ajfa-8148	82	5	the	the	DET
ajfa-8148	82	6	deductive	deductive	ADJ
ajfa-8148	82	7	approach	approach	NOUN
ajfa-8148	82	8	includes	include	VERB
ajfa-8148	82	9	deducing	deduce	VERB
ajfa-8148	82	10	the	the	DET
ajfa-8148	82	11	results	result	NOUN
ajfa-8148	82	12	from	from	ADP
ajfa-8148	82	13	the	the	DET
ajfa-8148	82	14	premises	premise	NOUN
ajfa-8148	82	15	.	.	PUNCT
ajfa-8148	83	1	when	when	SCONJ
ajfa-8148	83	2	a	a	DET
ajfa-8148	83	3	deductive	deductive	ADJ
ajfa-8148	83	4	method	method	NOUN
ajfa-8148	83	5	is	be	AUX
ajfa-8148	83	6	applied	apply	VERB
ajfa-8148	83	7	for	for	ADP
ajfa-8148	83	8	a	a	DET
ajfa-8148	83	9	research	research	NOUN
ajfa-8148	83	10	project	project	NOUN
ajfa-8148	83	11	,	,	PUNCT
ajfa-8148	83	12	the	the	DET
ajfa-8148	83	13	author	author	NOUN
ajfa-8148	83	14	formulates	formulate	VERB
ajfa-8148	83	15	a	a	DET
ajfa-8148	83	16	set	set	NOUN
ajfa-8148	83	17	of	of	ADP
ajfa-8148	83	18	hypotheses	hypothesis	NOUN
ajfa-8148	83	19	that	that	PRON
ajfa-8148	83	20	need	need	VERB
ajfa-8148	83	21	to	to	PART
ajfa-8148	83	22	be	be	AUX
ajfa-8148	83	23	tested	test	VERB
ajfa-8148	83	24	and	and	CCONJ
ajfa-8148	83	25	next	next	ADV
ajfa-8148	83	26	,	,	PUNCT
ajfa-8148	83	27	using	use	VERB
ajfa-8148	83	28	a	a	DET
ajfa-8148	83	29	relevant	relevant	ADJ
ajfa-8148	83	30	methodology	methodology	NOUN
ajfa-8148	83	31	,	,	PUNCT
ajfa-8148	83	32	tests	test	VERB
ajfa-8148	83	33	the	the	DET
ajfa-8148	83	34	hypothesis	hypothesis	NOUN
ajfa-8148	83	35	.	.	PUNCT
ajfa-8148	84	1	deductive	deductive	ADJ
ajfa-8148	84	2	reasoning	reasoning	NOUN
ajfa-8148	84	3	has	have	VERB
ajfa-8148	84	4	specific	specific	ADJ
ajfa-8148	84	5	characteristics	characteristic	NOUN
ajfa-8148	84	6	that	that	PRON
ajfa-8148	84	7	needs	need	VERB
ajfa-8148	84	8	be	be	AUX
ajfa-8148	84	9	understood	understand	VERB
ajfa-8148	84	10	.	.	PUNCT
ajfa-8148	85	1	if	if	SCONJ
ajfa-8148	85	2	the	the	DET
ajfa-8148	85	3	premises	premise	NOUN
ajfa-8148	85	4	of	of	ADP
ajfa-8148	85	5	deductive	deductive	ADJ
ajfa-8148	85	6	reasoning	reasoning	NOUN
ajfa-8148	85	7	are	be	AUX
ajfa-8148	85	8	accepted	accept	VERB
ajfa-8148	85	9	,	,	PUNCT
ajfa-8148	85	10	then	then	ADV
ajfa-8148	85	11	,	,	PUNCT
ajfa-8148	85	12	the	the	DET
ajfa-8148	85	13	conclusion	conclusion	NOUN
ajfa-8148	85	14	must	must	AUX
ajfa-8148	85	15	necessarily	necessarily	ADV
ajfa-8148	85	16	be	be	AUX
ajfa-8148	85	17	accepted	accept	VERB
ajfa-8148	85	18	.	.	PUNCT
ajfa-8148	86	1	in	in	ADP
ajfa-8148	86	2	a	a	DET
ajfa-8148	86	3	deductive	deductive	ADJ
ajfa-8148	86	4	reasoning	reasoning	NOUN
ajfa-8148	86	5	,	,	PUNCT
ajfa-8148	86	6	the	the	DET
ajfa-8148	86	7	asian	asian	ADJ
ajfa-8148	86	8	journal	journal	NOUN
ajfa-8148	86	9	of	of	ADP
ajfa-8148	86	10	finance	finance	PROPN
ajfa-8148	86	11	&	&	CCONJ
ajfa-8148	86	12	accounting	accounting	PROPN
ajfa-8148	86	13	issn	issn	PROPN
ajfa-8148	86	14	1946	1946	NUM
ajfa-8148	86	15	-	-	PUNCT
ajfa-8148	86	16	052x	052x	PROPN
ajfa-8148	86	17	2016	2016	NUM
ajfa-8148	86	18	,	,	PUNCT
ajfa-8148	86	19	vol	vol	NOUN
ajfa-8148	86	20	.	.	PROPN
ajfa-8148	86	21	8	8	NUM
ajfa-8148	86	22	,	,	PUNCT
ajfa-8148	86	23	no	no	INTJ
ajfa-8148	86	24	.	.	NOUN
ajfa-8148	86	25	1	1	NUM
ajfa-8148	86	26	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8148	86	27	27	27	NUM
ajfa-8148	86	28	contents	content	NOUN
ajfa-8148	86	29	of	of	ADP
ajfa-8148	86	30	the	the	DET
ajfa-8148	86	31	result	result	NOUN
ajfa-8148	86	32	are	be	AUX
ajfa-8148	86	33	implicitly	implicitly	ADV
ajfa-8148	86	34	stated	state	VERB
ajfa-8148	86	35	in	in	ADP
ajfa-8148	86	36	the	the	DET
ajfa-8148	86	37	premises	premise	NOUN
ajfa-8148	86	38	,	,	PUNCT
ajfa-8148	86	39	making	make	VERB
ajfa-8148	86	40	such	such	ADJ
ajfa-8148	86	41	argument	argument	NOUN
ajfa-8148	86	42	a	a	DET
ajfa-8148	86	43	non	non	ADJ
ajfa-8148	86	44	-	-	ADJ
ajfa-8148	86	45	ampliative	ampliative	ADJ
ajfa-8148	86	46	one	one	NUM
ajfa-8148	86	47	.	.	PUNCT
ajfa-8148	87	1	if	if	SCONJ
ajfa-8148	87	2	new	new	ADJ
ajfa-8148	87	3	premises	premise	NOUN
ajfa-8148	87	4	are	be	AUX
ajfa-8148	87	5	added	add	VERB
ajfa-8148	87	6	to	to	ADP
ajfa-8148	87	7	the	the	DET
ajfa-8148	87	8	argument	argument	NOUN
ajfa-8148	87	9	,	,	PUNCT
ajfa-8148	87	10	then	then	ADV
ajfa-8148	87	11	the	the	DET
ajfa-8148	87	12	conclusion	conclusion	NOUN
ajfa-8148	87	13	must	must	AUX
ajfa-8148	87	14	still	still	ADV
ajfa-8148	87	15	follow	follow	VERB
ajfa-8148	87	16	.	.	PUNCT
ajfa-8148	88	1	a	a	DET
ajfa-8148	88	2	deductive	deductive	ADJ
ajfa-8148	88	3	argument	argument	NOUN
ajfa-8148	88	4	is	be	AUX
ajfa-8148	88	5	either	either	CCONJ
ajfa-8148	88	6	valid	valid	ADJ
ajfa-8148	88	7	or	or	CCONJ
ajfa-8148	88	8	invalid	invalid	ADJ
ajfa-8148	88	9	and	and	CCONJ
ajfa-8148	88	10	there	there	PRON
ajfa-8148	88	11	is	be	VERB
ajfa-8148	88	12	no	no	DET
ajfa-8148	88	13	degree	degree	NOUN
ajfa-8148	88	14	of	of	ADP
ajfa-8148	88	15	validity	validity	NOUN
ajfa-8148	88	16	.	.	PUNCT
ajfa-8148	89	1	there	there	PRON
ajfa-8148	89	2	is	be	VERB
ajfa-8148	89	3	no	no	DET
ajfa-8148	89	4	choice	choice	NOUN
ajfa-8148	89	5	or	or	CCONJ
ajfa-8148	89	6	decision	decision	NOUN
ajfa-8148	89	7	in	in	ADP
ajfa-8148	89	8	applying	apply	VERB
ajfa-8148	89	9	such	such	ADJ
ajfa-8148	89	10	argument	argument	NOUN
ajfa-8148	89	11	and	and	CCONJ
ajfa-8148	89	12	no	no	DET
ajfa-8148	89	13	judgment	judgment	NOUN
ajfa-8148	89	14	is	be	AUX
ajfa-8148	89	15	necessary	necessary	ADJ
ajfa-8148	89	16	for	for	ADP
ajfa-8148	89	17	getting	get	VERB
ajfa-8148	89	18	the	the	DET
ajfa-8148	89	19	result	result	NOUN
ajfa-8148	89	20	and	and	CCONJ
ajfa-8148	89	21	conclusion	conclusion	NOUN
ajfa-8148	89	22	.	.	PUNCT
ajfa-8148	90	1	beiske	beiske	ADJ
ajfa-8148	90	2	(	(	PUNCT
ajfa-8148	90	3	2007	2007	NUM
ajfa-8148	90	4	)	)	PUNCT
ajfa-8148	90	5	suggests	suggest	VERB
ajfa-8148	90	6	that	that	SCONJ
ajfa-8148	90	7	the	the	DET
ajfa-8148	90	8	deductive	deductive	ADJ
ajfa-8148	90	9	research	research	NOUN
ajfa-8148	90	10	approach	approach	NOUN
ajfa-8148	90	11	studies	study	VERB
ajfa-8148	90	12	a	a	DET
ajfa-8148	90	13	certain	certain	ADJ
ajfa-8148	90	14	theory	theory	NOUN
ajfa-8148	90	15	and	and	CCONJ
ajfa-8148	90	16	tests	test	NOUN
ajfa-8148	90	17	to	to	PART
ajfa-8148	90	18	see	see	VERB
ajfa-8148	90	19	if	if	SCONJ
ajfa-8148	90	20	that	that	DET
ajfa-8148	90	21	theory	theory	NOUN
ajfa-8148	90	22	applies	apply	VERB
ajfa-8148	90	23	under	under	ADP
ajfa-8148	90	24	intended	intended	ADJ
ajfa-8148	90	25	circumstances	circumstance	NOUN
ajfa-8148	90	26	or	or	CCONJ
ajfa-8148	90	27	not	not	PART
ajfa-8148	90	28	.	.	PUNCT
ajfa-8148	91	1	deductive	deductive	ADJ
ajfa-8148	91	2	approach	approach	NOUN
ajfa-8148	91	3	follows	follow	VERB
ajfa-8148	91	4	the	the	DET
ajfa-8148	91	5	course	course	NOUN
ajfa-8148	91	6	of	of	ADP
ajfa-8148	91	7	logic	logic	NOUN
ajfa-8148	91	8	precisely	precisely	ADV
ajfa-8148	91	9	.	.	PUNCT
ajfa-8148	92	1	argumentation	argumentation	NOUN
ajfa-8148	92	2	begins	begin	VERB
ajfa-8148	92	3	with	with	ADP
ajfa-8148	92	4	a	a	DET
ajfa-8148	92	5	theory	theory	NOUN
ajfa-8148	92	6	and	and	CCONJ
ajfa-8148	92	7	leads	lead	VERB
ajfa-8148	92	8	to	to	ADP
ajfa-8148	92	9	a	a	DET
ajfa-8148	92	10	new	new	ADJ
ajfa-8148	92	11	assumption	assumption	NOUN
ajfa-8148	92	12	.	.	PUNCT
ajfa-8148	93	1	this	this	DET
ajfa-8148	93	2	assumption	assumption	NOUN
ajfa-8148	93	3	,	,	PUNCT
ajfa-8148	93	4	is	be	AUX
ajfa-8148	93	5	tested	test	VERB
ajfa-8148	93	6	via	via	ADP
ajfa-8148	93	7	comparison	comparison	NOUN
ajfa-8148	93	8	with	with	ADP
ajfa-8148	93	9	the	the	DET
ajfa-8148	93	10	observations	observation	NOUN
ajfa-8148	93	11	and	and	CCONJ
ajfa-8148	93	12	finally	finally	ADV
ajfa-8148	93	13	it	it	PRON
ajfa-8148	93	14	would	would	AUX
ajfa-8148	93	15	be	be	AUX
ajfa-8148	93	16	accepted	accept	VERB
ajfa-8148	93	17	or	or	CCONJ
ajfa-8148	93	18	rejected	reject	VERB
ajfa-8148	93	19	(	(	PUNCT
ajfa-8148	93	20	sneider	sneider	NOUN
ajfa-8148	93	21	&	&	CCONJ
ajfa-8148	93	22	larner	larner	NOUN
ajfa-8148	93	23	,	,	PUNCT
ajfa-8148	93	24	2009	2009	NUM
ajfa-8148	93	25	)	)	PUNCT
ajfa-8148	93	26	.	.	PUNCT
ajfa-8148	94	1	in	in	ADP
ajfa-8148	94	2	addition	addition	NOUN
ajfa-8148	94	3	,	,	PUNCT
ajfa-8148	94	4	deductive	deductive	ADJ
ajfa-8148	94	5	argument	argument	NOUN
ajfa-8148	94	6	can	can	AUX
ajfa-8148	94	7	be	be	AUX
ajfa-8148	94	8	described	describe	VERB
ajfa-8148	94	9	as	as	ADP
ajfa-8148	94	10	a	a	DET
ajfa-8148	94	11	general	general	NOUN
ajfa-8148	94	12	to	to	ADP
ajfa-8148	94	13	specific	specific	ADJ
ajfa-8148	94	14	(	(	PUNCT
ajfa-8148	94	15	top	top	ADJ
ajfa-8148	94	16	-	-	PUNCT
ajfa-8148	94	17	down	down	NOUN
ajfa-8148	94	18	)	)	PUNCT
ajfa-8148	94	19	reasoning	reasoning	NOUN
ajfa-8148	94	20	process	process	NOUN
ajfa-8148	94	21	(	(	PUNCT
ajfa-8148	94	22	pelissier	pelissier	NOUN
ajfa-8148	94	23	,	,	PUNCT
ajfa-8148	94	24	2008	2008	NUM
ajfa-8148	94	25	)	)	PUNCT
ajfa-8148	94	26	.	.	PUNCT
ajfa-8148	95	1	while	while	SCONJ
ajfa-8148	95	2	the	the	DET
ajfa-8148	95	3	inductive	inductive	ADJ
ajfa-8148	95	4	approach	approach	NOUN
ajfa-8148	95	5	is	be	AUX
ajfa-8148	95	6	quite	quite	ADV
ajfa-8148	95	7	opposite	opposite	ADJ
ajfa-8148	95	8	.	.	PUNCT
ajfa-8148	96	1	in	in	ADP
ajfa-8148	96	2	other	other	ADJ
ajfa-8148	96	3	words	word	NOUN
ajfa-8148	96	4	,	,	PUNCT
ajfa-8148	96	5	the	the	DET
ajfa-8148	96	6	deductive	deductive	ADJ
ajfa-8148	96	7	approach	approach	NOUN
ajfa-8148	96	8	includes	include	VERB
ajfa-8148	96	9	formulating	formulate	VERB
ajfa-8148	96	10	assumptions	assumption	NOUN
ajfa-8148	96	11	and	and	CCONJ
ajfa-8148	96	12	testing	test	VERB
ajfa-8148	96	13	them	they	PRON
ajfa-8148	96	14	via	via	ADP
ajfa-8148	96	15	research	research	NOUN
ajfa-8148	96	16	process	process	NOUN
ajfa-8148	96	17	,	,	PUNCT
ajfa-8148	96	18	while	while	SCONJ
ajfa-8148	96	19	inductive	inductive	ADJ
ajfa-8148	96	20	studies	study	NOUN
ajfa-8148	96	21	have	have	VERB
ajfa-8148	96	22	nothing	nothing	PRON
ajfa-8148	96	23	to	to	PART
ajfa-8148	96	24	do	do	VERB
ajfa-8148	96	25	with	with	ADP
ajfa-8148	96	26	assumptions	assumption	NOUN
ajfa-8148	96	27	.	.	PUNCT
ajfa-8148	97	1	an	an	DET
ajfa-8148	97	2	accounting	accounting	NOUN
ajfa-8148	97	3	theory	theory	NOUN
ajfa-8148	97	4	based	base	VERB
ajfa-8148	97	5	on	on	ADP
ajfa-8148	97	6	deductive	deductive	ADJ
ajfa-8148	97	7	methodology	methodology	NOUN
ajfa-8148	97	8	can	can	AUX
ajfa-8148	97	9	be	be	AUX
ajfa-8148	97	10	shown	show	VERB
ajfa-8148	97	11	as	as	SCONJ
ajfa-8148	97	12	follows	follow	VERB
ajfa-8148	97	13	.	.	PUNCT
ajfa-8148	98	1	figure	figure	NOUN
ajfa-8148	98	2	1	1	NUM
ajfa-8148	98	3	.	.	PUNCT
ajfa-8148	99	1	an	an	DET
ajfa-8148	99	2	accounting	accounting	NOUN
ajfa-8148	99	3	theory	theory	NOUN
ajfa-8148	99	4	based	base	VERB
ajfa-8148	99	5	on	on	ADP
ajfa-8148	99	6	deductive	deductive	ADJ
ajfa-8148	99	7	methodology1	methodology1	NOUN
ajfa-8148	99	8	the	the	DET
ajfa-8148	99	9	first	first	ADJ
ajfa-8148	99	10	stage	stage	NOUN
ajfa-8148	99	11	of	of	ADP
ajfa-8148	99	12	forming	form	VERB
ajfa-8148	99	13	an	an	DET
ajfa-8148	99	14	accounting	accounting	NOUN
ajfa-8148	99	15	theory	theory	NOUN
ajfa-8148	99	16	by	by	ADP
ajfa-8148	99	17	using	use	VERB
ajfa-8148	99	18	a	a	DET
ajfa-8148	99	19	deductive	deductive	ADJ
ajfa-8148	99	20	approach	approach	NOUN
ajfa-8148	99	21	is	be	AUX
ajfa-8148	99	22	specifying	specify	VERB
ajfa-8148	99	23	the	the	DET
ajfa-8148	99	24	basic	basic	ADJ
ajfa-8148	99	25	concepts	concept	NOUN
ajfa-8148	99	26	of	of	ADP
ajfa-8148	99	27	accounting	accounting	NOUN
ajfa-8148	99	28	(	(	PUNCT
ajfa-8148	99	29	two	two	NUM
ajfa-8148	99	30	main	main	ADJ
ajfa-8148	99	31	concepts	concept	NOUN
ajfa-8148	99	32	are	be	AUX
ajfa-8148	99	33	the	the	DET
ajfa-8148	99	34	concepts	concept	NOUN
ajfa-8148	99	35	of	of	ADP
ajfa-8148	99	36	proprietary	proprietary	ADJ
ajfa-8148	99	37	and	and	CCONJ
ajfa-8148	99	38	the	the	DET
ajfa-8148	99	39	entity	entity	NOUN
ajfa-8148	99	40	of	of	ADP
ajfa-8148	99	41	the	the	DET
ajfa-8148	99	42	reporting	reporting	NOUN
ajfa-8148	99	43	unit	unit	NOUN
ajfa-8148	99	44	)	)	PUNCT
ajfa-8148	99	45	.	.	PUNCT
ajfa-8148	100	1	the	the	DET
ajfa-8148	100	2	next	next	ADJ
ajfa-8148	100	3	stage	stage	NOUN
ajfa-8148	100	4	that	that	PRON
ajfa-8148	100	5	is	be	AUX
ajfa-8148	100	6	somehow	somehow	ADV
ajfa-8148	100	7	dependent	dependent	ADJ
ajfa-8148	100	8	on	on	ADP
ajfa-8148	100	9	the	the	DET
ajfa-8148	100	10	first	first	ADJ
ajfa-8148	100	11	one	one	NUM
ajfa-8148	100	12	,	,	PUNCT
ajfa-8148	100	13	is	be	AUX
ajfa-8148	100	14	stating	state	VERB
ajfa-8148	100	15	the	the	DET
ajfa-8148	100	16	objectives	objective	NOUN
ajfa-8148	100	17	of	of	ADP
ajfa-8148	100	18	accounting	accounting	NOUN
ajfa-8148	100	19	.	.	PUNCT
ajfa-8148	101	1	following	follow	VERB
ajfa-8148	101	2	the	the	DET
ajfa-8148	101	3	objectives	objective	NOUN
ajfa-8148	101	4	,	,	PUNCT
ajfa-8148	101	5	the	the	DET
ajfa-8148	101	6	postulates	postulate	NOUN
ajfa-8148	101	7	would	would	AUX
ajfa-8148	101	8	be	be	AUX
ajfa-8148	101	9	clarified	clarify	VERB
ajfa-8148	101	10	which	which	PRON
ajfa-8148	101	11	are	be	AUX
ajfa-8148	101	12	dependent	dependent	ADJ
ajfa-8148	101	13	on	on	ADP
ajfa-8148	101	14	the	the	DET
ajfa-8148	101	15	previous	previous	ADJ
ajfa-8148	101	16	stage	stage	NOUN
ajfa-8148	101	17	.	.	PUNCT
ajfa-8148	102	1	then	then	ADV
ajfa-8148	102	2	,	,	PUNCT
ajfa-8148	102	3	the	the	DET
ajfa-8148	102	4	principles	principle	NOUN
ajfa-8148	102	5	,	,	PUNCT
ajfa-8148	102	6	rules	rule	NOUN
ajfa-8148	102	7	,	,	PUNCT
ajfa-8148	102	8	and	and	CCONJ
ajfa-8148	102	9	procedures	procedure	NOUN
ajfa-8148	102	10	are	be	AUX
ajfa-8148	102	11	drawn	draw	VERB
ajfa-8148	102	12	from	from	ADP
ajfa-8148	102	13	the	the	DET
ajfa-8148	102	14	established	establish	VERB
ajfa-8148	102	15	principles	principle	NOUN
ajfa-8148	102	16	using	use	VERB
ajfa-8148	102	17	the	the	DET
ajfa-8148	102	18	deductive	deductive	ADJ
ajfa-8148	102	19	reasoning	reasoning	NOUN
ajfa-8148	102	20	.	.	PUNCT
ajfa-8148	103	1	the	the	DET
ajfa-8148	103	2	rules	rule	NOUN
ajfa-8148	103	3	1	1	NUM
ajfa-8148	103	4	1	1	NUM
ajfa-8148	103	5	source	source	NOUN
ajfa-8148	103	6	:	:	PUNCT
ajfa-8148	103	7	iselin	iselin	PROPN
ajfa-8148	103	8	,	,	PUNCT
ajfa-8148	103	9	e.	e.	PROPN
ajfa-8148	103	10	r.	r.	PROPN
ajfa-8148	103	11	,	,	PUNCT
ajfa-8148	103	12	(	(	PUNCT
ajfa-8148	103	13	1971	1971	NUM
ajfa-8148	103	14	)	)	PUNCT
ajfa-8148	103	15	,	,	PUNCT
ajfa-8148	103	16	“	"	PUNCT
ajfa-8148	103	17	the	the	DET
ajfa-8148	103	18	objectives	objective	NOUN
ajfa-8148	103	19	of	of	ADP
ajfa-8148	103	20	accounting	account	VERB
ajfa-8148	103	21	in	in	ADP
ajfa-8148	103	22	an	an	DET
ajfa-8148	103	23	accounting	accounting	NOUN
ajfa-8148	103	24	theory	theory	NOUN
ajfa-8148	103	25	,	,	PUNCT
ajfa-8148	103	26	based	base	VERB
ajfa-8148	103	27	on	on	ADP
ajfa-8148	103	28	deductive	deductive	ADJ
ajfa-8148	103	29	methodology	methodology	NOUN
ajfa-8148	103	30	”	"	PUNCT
ajfa-8148	103	31	,	,	PUNCT
ajfa-8148	103	32	university	university	NOUN
ajfa-8148	103	33	of	of	ADP
ajfa-8148	103	34	queensland	queensland	PROPN
ajfa-8148	103	35	press	press	PROPN
ajfa-8148	103	36	,	,	PUNCT
ajfa-8148	103	37	st	st	PROPN
ajfa-8148	103	38	.	.	PROPN
ajfa-8148	103	39	lucia	lucia	PROPN
ajfa-8148	103	40	,	,	PUNCT
ajfa-8148	103	41	queensland	queensland	PROPN
ajfa-8148	103	42	,	,	PUNCT
ajfa-8148	103	43	volume	volume	NOUN
ajfa-8148	103	44	2	2	NUM
ajfa-8148	103	45	(	(	PUNCT
ajfa-8148	103	46	1	1	NUM
ajfa-8148	103	47	)	)	PUNCT
ajfa-8148	103	48	production	production	NOUN
ajfa-8148	103	49	induction	induction	NOUN
ajfa-8148	103	50	of	of	ADP
ajfa-8148	103	51	laws	law	NOUN
ajfa-8148	103	52	induction	induction	NOUN
ajfa-8148	103	53	of	of	ADP
ajfa-8148	103	54	principles	principle	NOUN
ajfa-8148	103	55	limiting	limit	VERB
ajfa-8148	103	56	via	via	ADP
ajfa-8148	103	57	conditions	condition	NOUN
ajfa-8148	103	58	production	production	NOUN
ajfa-8148	103	59	of	of	ADP
ajfa-8148	103	60	results	result	NOUN
ajfa-8148	103	61	basic	basic	ADJ
ajfa-8148	103	62	concepts	concept	NOUN
ajfa-8148	103	63	logical	logical	ADJ
ajfa-8148	103	64	extraction	extraction	NOUN
ajfa-8148	103	65	abstracted	abstract	VERB
ajfa-8148	103	66	from	from	ADP
ajfa-8148	103	67	context	context	NOUN
ajfa-8148	103	68	based	base	VERB
ajfa-8148	103	69	on	on	ADP
ajfa-8148	103	70	psychology	psychology	NOUN
ajfa-8148	103	71	and	and	CCONJ
ajfa-8148	103	72	sociology	sociology	NOUN
ajfa-8148	103	73	asian	asian	ADJ
ajfa-8148	103	74	journal	journal	NOUN
ajfa-8148	103	75	of	of	ADP
ajfa-8148	103	76	finance	finance	PROPN
ajfa-8148	103	77	&	&	CCONJ
ajfa-8148	103	78	accounting	accounting	PROPN
ajfa-8148	103	79	issn	issn	PROPN
ajfa-8148	103	80	1946	1946	NUM
ajfa-8148	103	81	-	-	PUNCT
ajfa-8148	103	82	052x	052x	PROPN
ajfa-8148	103	83	2016	2016	NUM
ajfa-8148	103	84	,	,	PUNCT
ajfa-8148	103	85	vol	vol	NOUN
ajfa-8148	103	86	.	.	PROPN
ajfa-8148	103	87	8	8	NUM
ajfa-8148	103	88	,	,	PUNCT
ajfa-8148	103	89	no	no	INTJ
ajfa-8148	103	90	.	.	NOUN
ajfa-8148	103	91	1	1	NUM
ajfa-8148	103	92	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8148	103	93	28	28	NUM
ajfa-8148	103	94	and	and	CCONJ
ajfa-8148	103	95	procedures	procedure	NOUN
ajfa-8148	103	96	can	can	AUX
ajfa-8148	103	97	be	be	AUX
ajfa-8148	103	98	practically	practically	ADV
ajfa-8148	103	99	used	use	VERB
ajfa-8148	103	100	for	for	ADP
ajfa-8148	103	101	creating	create	VERB
ajfa-8148	103	102	the	the	DET
ajfa-8148	103	103	result	result	NOUN
ajfa-8148	103	104	.	.	PUNCT
ajfa-8148	104	1	these	these	DET
ajfa-8148	104	2	results	result	NOUN
ajfa-8148	104	3	are	be	AUX
ajfa-8148	104	4	used	use	VERB
ajfa-8148	104	5	as	as	ADP
ajfa-8148	104	6	a	a	DET
ajfa-8148	104	7	test	test	NOUN
ajfa-8148	104	8	of	of	ADP
ajfa-8148	104	9	the	the	DET
ajfa-8148	104	10	fundamental	fundamental	ADJ
ajfa-8148	104	11	theory	theory	NOUN
ajfa-8148	104	12	(	(	PUNCT
ajfa-8148	104	13	iselin	iselin	PROPN
ajfa-8148	104	14	,	,	PUNCT
ajfa-8148	104	15	1971	1971	NUM
ajfa-8148	104	16	)	)	PUNCT
ajfa-8148	104	17	.	.	PUNCT
ajfa-8148	105	1	in	in	ADP
ajfa-8148	105	2	deductive	deductive	ADJ
ajfa-8148	105	3	approach	approach	NOUN
ajfa-8148	105	4	,	,	PUNCT
ajfa-8148	105	5	the	the	DET
ajfa-8148	105	6	research	research	NOUN
ajfa-8148	105	7	method	method	NOUN
ajfa-8148	105	8	does	do	AUX
ajfa-8148	105	9	not	not	PART
ajfa-8148	105	10	depend	depend	VERB
ajfa-8148	105	11	on	on	ADP
ajfa-8148	105	12	the	the	DET
ajfa-8148	105	13	current	current	ADJ
ajfa-8148	105	14	accounting	accounting	NOUN
ajfa-8148	105	15	system	system	NOUN
ajfa-8148	105	16	under	under	ADP
ajfa-8148	105	17	any	any	DET
ajfa-8148	105	18	conditions	condition	NOUN
ajfa-8148	105	19	.	.	PUNCT
ajfa-8148	106	1	accordingly	accordingly	ADV
ajfa-8148	106	2	,	,	PUNCT
ajfa-8148	106	3	the	the	DET
ajfa-8148	106	4	obtained	obtain	VERB
ajfa-8148	106	5	theory	theory	NOUN
ajfa-8148	106	6	does	do	AUX
ajfa-8148	106	7	not	not	PART
ajfa-8148	106	8	inherit	inherit	VERB
ajfa-8148	106	9	any	any	PRON
ajfa-8148	106	10	of	of	ADP
ajfa-8148	106	11	the	the	DET
ajfa-8148	106	12	weaknesses	weakness	NOUN
ajfa-8148	106	13	and	and	CCONJ
ajfa-8148	106	14	shortages	shortage	NOUN
ajfa-8148	106	15	of	of	ADP
ajfa-8148	106	16	the	the	DET
ajfa-8148	106	17	current	current	ADJ
ajfa-8148	106	18	accounting	accounting	NOUN
ajfa-8148	106	19	system	system	NOUN
ajfa-8148	106	20	.	.	PUNCT
ajfa-8148	107	1	furthermore	furthermore	ADV
ajfa-8148	107	2	,	,	PUNCT
ajfa-8148	107	3	based	base	VERB
ajfa-8148	107	4	on	on	ADP
ajfa-8148	107	5	this	this	DET
ajfa-8148	107	6	approach	approach	NOUN
ajfa-8148	107	7	,	,	PUNCT
ajfa-8148	107	8	the	the	DET
ajfa-8148	107	9	assumptions	assumption	NOUN
ajfa-8148	107	10	of	of	ADP
ajfa-8148	107	11	a	a	DET
ajfa-8148	107	12	theory	theory	NOUN
ajfa-8148	107	13	would	would	AUX
ajfa-8148	107	14	be	be	AUX
ajfa-8148	107	15	clearly	clearly	ADV
ajfa-8148	107	16	specified	specify	VERB
ajfa-8148	107	17	.	.	PUNCT
ajfa-8148	108	1	thus	thus	ADV
ajfa-8148	108	2	,	,	PUNCT
ajfa-8148	108	3	they	they	PRON
ajfa-8148	108	4	can	can	AUX
ajfa-8148	108	5	be	be	AUX
ajfa-8148	108	6	studied	study	VERB
ajfa-8148	108	7	meticulously	meticulously	ADV
ajfa-8148	108	8	.	.	PUNCT
ajfa-8148	109	1	as	as	ADP
ajfa-8148	109	2	a	a	DET
ajfa-8148	109	3	result	result	NOUN
ajfa-8148	109	4	,	,	PUNCT
ajfa-8148	109	5	if	if	SCONJ
ajfa-8148	109	6	there	there	PRON
ajfa-8148	109	7	is	be	VERB
ajfa-8148	109	8	any	any	DET
ajfa-8148	109	9	disagreement	disagreement	NOUN
ajfa-8148	109	10	over	over	ADP
ajfa-8148	109	11	the	the	DET
ajfa-8148	109	12	results	result	NOUN
ajfa-8148	109	13	,	,	PUNCT
ajfa-8148	109	14	the	the	DET
ajfa-8148	109	15	argument	argument	NOUN
ajfa-8148	109	16	would	would	AUX
ajfa-8148	109	17	be	be	AUX
ajfa-8148	109	18	quickly	quickly	ADV
ajfa-8148	109	19	directed	direct	VERB
ajfa-8148	109	20	towards	towards	ADP
ajfa-8148	109	21	the	the	DET
ajfa-8148	109	22	main	main	ADJ
ajfa-8148	109	23	causes	cause	NOUN
ajfa-8148	109	24	of	of	ADP
ajfa-8148	109	25	disagreements	disagreement	NOUN
ajfa-8148	109	26	.	.	PUNCT
ajfa-8148	110	1	some	some	PRON
ajfa-8148	110	2	of	of	ADP
ajfa-8148	110	3	the	the	DET
ajfa-8148	110	4	criticisms	criticism	NOUN
ajfa-8148	110	5	about	about	ADP
ajfa-8148	110	6	the	the	DET
ajfa-8148	110	7	deductive	deductive	ADJ
ajfa-8148	110	8	approach	approach	NOUN
ajfa-8148	110	9	can	can	AUX
ajfa-8148	110	10	be	be	AUX
ajfa-8148	110	11	due	due	ADJ
ajfa-8148	110	12	to	to	ADP
ajfa-8148	110	13	misunderstanding	misunderstanding	NOUN
ajfa-8148	110	14	.	.	PUNCT
ajfa-8148	111	1	expecting	expect	VERB
ajfa-8148	111	2	a	a	DET
ajfa-8148	111	3	theory	theory	NOUN
ajfa-8148	111	4	to	to	PART
ajfa-8148	111	5	necessarily	necessarily	ADV
ajfa-8148	111	6	be	be	AUX
ajfa-8148	111	7	practical	practical	ADJ
ajfa-8148	111	8	is	be	AUX
ajfa-8148	111	9	not	not	PART
ajfa-8148	111	10	a	a	DET
ajfa-8148	111	11	right	right	ADJ
ajfa-8148	111	12	expectation	expectation	NOUN
ajfa-8148	111	13	.	.	PUNCT
ajfa-8148	112	1	if	if	SCONJ
ajfa-8148	112	2	a	a	DET
ajfa-8148	112	3	theory	theory	NOUN
ajfa-8148	112	4	can	can	AUX
ajfa-8148	112	5	present	present	VERB
ajfa-8148	112	6	a	a	DET
ajfa-8148	112	7	framework	framework	NOUN
ajfa-8148	112	8	for	for	ADP
ajfa-8148	112	9	describing	describe	VERB
ajfa-8148	112	10	and	and	CCONJ
ajfa-8148	112	11	developing	develop	VERB
ajfa-8148	112	12	new	new	ADJ
ajfa-8148	112	13	thoughts	thought	NOUN
ajfa-8148	112	14	and	and	CCONJ
ajfa-8148	112	15	practices	practice	NOUN
ajfa-8148	112	16	,	,	PUNCT
ajfa-8148	112	17	that	that	DET
ajfa-8148	112	18	theory	theory	NOUN
ajfa-8148	112	19	is	be	AUX
ajfa-8148	112	20	a	a	DET
ajfa-8148	112	21	useful	useful	ADJ
ajfa-8148	112	22	one	one	NOUN
ajfa-8148	112	23	.	.	PUNCT
ajfa-8148	113	1	in	in	ADP
ajfa-8148	113	2	most	most	ADJ
ajfa-8148	113	3	cases	case	NOUN
ajfa-8148	113	4	,	,	PUNCT
ajfa-8148	113	5	the	the	DET
ajfa-8148	113	6	technological	technological	ADJ
ajfa-8148	113	7	application	application	NOUN
ajfa-8148	113	8	of	of	ADP
ajfa-8148	113	9	the	the	DET
ajfa-8148	113	10	existing	exist	VERB
ajfa-8148	113	11	knowledge	knowledge	NOUN
ajfa-8148	113	12	is	be	AUX
ajfa-8148	113	13	not	not	PART
ajfa-8148	113	14	possible	possible	ADJ
ajfa-8148	113	15	.	.	PUNCT
ajfa-8148	114	1	the	the	DET
ajfa-8148	114	2	technology	technology	NOUN
ajfa-8148	114	3	of	of	ADP
ajfa-8148	114	4	providing	provide	VERB
ajfa-8148	114	5	,	,	PUNCT
ajfa-8148	114	6	selecting	select	VERB
ajfa-8148	114	7	and	and	CCONJ
ajfa-8148	114	8	reporting	report	VERB
ajfa-8148	114	9	information	information	NOUN
ajfa-8148	114	10	might	might	AUX
ajfa-8148	114	11	not	not	PART
ajfa-8148	114	12	be	be	AUX
ajfa-8148	114	13	that	that	ADV
ajfa-8148	114	14	high	high	ADJ
ajfa-8148	114	15	to	to	PART
ajfa-8148	114	16	be	be	AUX
ajfa-8148	114	17	able	able	ADJ
ajfa-8148	114	18	to	to	PART
ajfa-8148	114	19	operationalize	operationalize	VERB
ajfa-8148	114	20	the	the	DET
ajfa-8148	114	21	procedures	procedure	NOUN
ajfa-8148	114	22	obtained	obtain	VERB
ajfa-8148	114	23	from	from	ADP
ajfa-8148	114	24	the	the	DET
ajfa-8148	114	25	deductive	deductive	ADJ
ajfa-8148	114	26	approach	approach	NOUN
ajfa-8148	114	27	(	(	PUNCT
ajfa-8148	114	28	saghafi	saghafi	NOUN
ajfa-8148	114	29	,	,	PUNCT
ajfa-8148	114	30	2014	2014	NUM
ajfa-8148	114	31	)	)	PUNCT
ajfa-8148	114	32	.	.	PUNCT
ajfa-8148	115	1	4	4	X
ajfa-8148	115	2	.	.	X
ajfa-8148	115	3	the	the	DET
ajfa-8148	115	4	role	role	NOUN
ajfa-8148	115	5	of	of	ADP
ajfa-8148	115	6	inductive	inductive	ADJ
ajfa-8148	115	7	and	and	CCONJ
ajfa-8148	115	8	deductive	deductive	ADJ
ajfa-8148	115	9	reasoning	reasoning	NOUN
ajfa-8148	115	10	in	in	ADP
ajfa-8148	115	11	accounting	accounting	NOUN
ajfa-8148	115	12	research	research	NOUN
ajfa-8148	115	13	the	the	DET
ajfa-8148	115	14	databases	database	NOUN
ajfa-8148	115	15	have	have	AUX
ajfa-8148	115	16	made	make	VERB
ajfa-8148	115	17	it	it	PRON
ajfa-8148	115	18	easy	easy	ADJ
ajfa-8148	115	19	for	for	SCONJ
ajfa-8148	115	20	researchers	researcher	NOUN
ajfa-8148	115	21	to	to	PART
ajfa-8148	115	22	explore	explore	VERB
ajfa-8148	115	23	relationships	relationship	NOUN
ajfa-8148	115	24	among	among	ADP
ajfa-8148	115	25	different	different	ADJ
ajfa-8148	115	26	data	datum	NOUN
ajfa-8148	115	27	and	and	CCONJ
ajfa-8148	115	28	get	get	VERB
ajfa-8148	115	29	generalisable	generalisable	ADJ
ajfa-8148	115	30	results	result	NOUN
ajfa-8148	115	31	using	use	VERB
ajfa-8148	115	32	statistics	statistic	NOUN
ajfa-8148	115	33	knowledge	knowledge	NOUN
ajfa-8148	115	34	.	.	PUNCT
ajfa-8148	116	1	therefore	therefore	ADV
ajfa-8148	116	2	,	,	PUNCT
ajfa-8148	116	3	most	most	ADJ
ajfa-8148	116	4	of	of	ADP
ajfa-8148	116	5	the	the	DET
ajfa-8148	116	6	research	research	NOUN
ajfa-8148	116	7	projects	project	NOUN
ajfa-8148	116	8	are	be	AUX
ajfa-8148	116	9	conducted	conduct	VERB
ajfa-8148	116	10	using	use	VERB
ajfa-8148	116	11	inductive	inductive	ADJ
ajfa-8148	116	12	argumentation	argumentation	NOUN
ajfa-8148	116	13	.	.	PUNCT
ajfa-8148	117	1	obviously	obviously	ADV
ajfa-8148	117	2	,	,	PUNCT
ajfa-8148	117	3	the	the	DET
ajfa-8148	117	4	researchers	researcher	NOUN
ajfa-8148	117	5	have	have	VERB
ajfa-8148	117	6	a	a	DET
ajfa-8148	117	7	suitable	suitable	ADJ
ajfa-8148	117	8	understanding	understanding	NOUN
ajfa-8148	117	9	and	and	CCONJ
ajfa-8148	117	10	mastery	mastery	NOUN
ajfa-8148	117	11	of	of	ADP
ajfa-8148	117	12	research	research	NOUN
ajfa-8148	117	13	topic	topic	NOUN
ajfa-8148	117	14	and	and	CCONJ
ajfa-8148	117	15	related	related	ADJ
ajfa-8148	117	16	variables	variable	NOUN
ajfa-8148	117	17	,	,	PUNCT
ajfa-8148	117	18	that	that	ADV
ajfa-8148	117	19	is	is	ADV
ajfa-8148	117	20	,	,	PUNCT
ajfa-8148	117	21	they	they	PRON
ajfa-8148	117	22	use	use	VERB
ajfa-8148	117	23	deductive	deductive	ADJ
ajfa-8148	117	24	approach	approach	NOUN
ajfa-8148	117	25	at	at	ADP
ajfa-8148	117	26	the	the	DET
ajfa-8148	117	27	beginning	beginning	NOUN
ajfa-8148	117	28	of	of	ADP
ajfa-8148	117	29	the	the	DET
ajfa-8148	117	30	project	project	NOUN
ajfa-8148	117	31	,	,	PUNCT
ajfa-8148	117	32	and	and	CCONJ
ajfa-8148	117	33	then	then	ADV
ajfa-8148	117	34	deducing	deduce	VERB
ajfa-8148	117	35	the	the	DET
ajfa-8148	117	36	results	result	NOUN
ajfa-8148	117	37	.	.	PUNCT
ajfa-8148	118	1	since	since	SCONJ
ajfa-8148	118	2	the	the	DET
ajfa-8148	118	3	deductive	deductive	ADJ
ajfa-8148	118	4	approach	approach	NOUN
ajfa-8148	118	5	requires	require	VERB
ajfa-8148	118	6	a	a	DET
ajfa-8148	118	7	perfect	perfect	ADJ
ajfa-8148	118	8	understanding	understanding	NOUN
ajfa-8148	118	9	of	of	ADP
ajfa-8148	118	10	accounting	accounting	NOUN
ajfa-8148	118	11	and	and	CCONJ
ajfa-8148	118	12	related	related	ADJ
ajfa-8148	118	13	sciences	science	NOUN
ajfa-8148	118	14	such	such	ADJ
ajfa-8148	118	15	as	as	ADP
ajfa-8148	118	16	economics	economic	NOUN
ajfa-8148	118	17	,	,	PUNCT
ajfa-8148	118	18	finance	finance	NOUN
ajfa-8148	118	19	,	,	PUNCT
ajfa-8148	118	20	psychology	psychology	NOUN
ajfa-8148	118	21	,	,	PUNCT
ajfa-8148	118	22	sociology	sociology	NOUN
ajfa-8148	118	23	and	and	CCONJ
ajfa-8148	118	24	a	a	DET
ajfa-8148	118	25	close	close	ADJ
ajfa-8148	118	26	familiarity	familiarity	NOUN
ajfa-8148	118	27	with	with	ADP
ajfa-8148	118	28	the	the	DET
ajfa-8148	118	29	accepted	accept	VERB
ajfa-8148	118	30	social	social	ADJ
ajfa-8148	118	31	values	value	NOUN
ajfa-8148	118	32	,	,	PUNCT
ajfa-8148	118	33	so	so	ADV
ajfa-8148	118	34	mostly	mostly	ADV
ajfa-8148	118	35	research	research	NOUN
ajfa-8148	118	36	groups	group	NOUN
ajfa-8148	118	37	are	be	AUX
ajfa-8148	118	38	capable	capable	ADJ
ajfa-8148	118	39	to	to	PART
ajfa-8148	118	40	conduct	conduct	VERB
ajfa-8148	118	41	research	research	NOUN
ajfa-8148	118	42	using	use	VERB
ajfa-8148	118	43	the	the	DET
ajfa-8148	118	44	deductive	deductive	ADJ
ajfa-8148	118	45	methodology	methodology	NOUN
ajfa-8148	118	46	.	.	PUNCT
ajfa-8148	119	1	as	as	ADP
ajfa-8148	119	2	a	a	DET
ajfa-8148	119	3	result	result	NOUN
ajfa-8148	119	4	,	,	PUNCT
ajfa-8148	119	5	most	most	ADJ
ajfa-8148	119	6	of	of	ADP
ajfa-8148	119	7	accounting	accounting	NOUN
ajfa-8148	119	8	dissertations	dissertation	NOUN
ajfa-8148	119	9	have	have	AUX
ajfa-8148	119	10	been	be	AUX
ajfa-8148	119	11	done	do	VERB
ajfa-8148	119	12	applying	apply	VERB
ajfa-8148	119	13	inductive	inductive	ADJ
ajfa-8148	119	14	approach	approach	NOUN
ajfa-8148	119	15	.	.	PUNCT
ajfa-8148	120	1	rarely	rarely	ADV
ajfa-8148	120	2	do	do	AUX
ajfa-8148	120	3	the	the	DET
ajfa-8148	120	4	researchers	researcher	NOUN
ajfa-8148	120	5	apply	apply	VERB
ajfa-8148	120	6	the	the	DET
ajfa-8148	120	7	deductive	deductive	ADJ
ajfa-8148	120	8	approach	approach	NOUN
ajfa-8148	120	9	for	for	ADP
ajfa-8148	120	10	their	their	PRON
ajfa-8148	120	11	dissertations	dissertation	NOUN
ajfa-8148	120	12	(	(	PUNCT
ajfa-8148	120	13	saghafi	saghafi	NOUN
ajfa-8148	120	14	,	,	PUNCT
ajfa-8148	120	15	2014	2014	NUM
ajfa-8148	120	16	)	)	PUNCT
ajfa-8148	120	17	.	.	PUNCT
ajfa-8148	121	1	similar	similar	ADJ
ajfa-8148	121	2	to	to	ADP
ajfa-8148	121	3	the	the	DET
ajfa-8148	121	4	descriptive	descriptive	ADJ
ajfa-8148	121	5	and	and	CCONJ
ajfa-8148	121	6	prescriptive	prescriptive	ADJ
ajfa-8148	121	7	approaches	approach	NOUN
ajfa-8148	121	8	,	,	PUNCT
ajfa-8148	121	9	a	a	DET
ajfa-8148	121	10	precise	precise	ADJ
ajfa-8148	121	11	analysis	analysis	NOUN
ajfa-8148	121	12	of	of	ADP
ajfa-8148	121	13	the	the	DET
ajfa-8148	121	14	contrasts	contrast	NOUN
ajfa-8148	121	15	between	between	ADP
ajfa-8148	121	16	deductive	deductive	ADJ
ajfa-8148	121	17	and	and	CCONJ
ajfa-8148	121	18	inductive	inductive	ADJ
ajfa-8148	121	19	approaches	approach	NOUN
ajfa-8148	121	20	suggest	suggest	VERB
ajfa-8148	121	21	that	that	SCONJ
ajfa-8148	121	22	this	this	DET
ajfa-8148	121	23	contrast	contrast	NOUN
ajfa-8148	121	24	can	can	AUX
ajfa-8148	121	25	not	not	PART
ajfa-8148	121	26	be	be	AUX
ajfa-8148	121	27	useful	useful	ADJ
ajfa-8148	121	28	.	.	PUNCT
ajfa-8148	122	1	the	the	DET
ajfa-8148	122	2	most	most	ADV
ajfa-8148	122	3	important	important	ADJ
ajfa-8148	122	4	problem	problem	NOUN
ajfa-8148	122	5	is	be	AUX
ajfa-8148	122	6	the	the	DET
ajfa-8148	122	7	fact	fact	NOUN
ajfa-8148	122	8	that	that	SCONJ
ajfa-8148	122	9	while	while	SCONJ
ajfa-8148	122	10	distinguishing	distinguish	VERB
ajfa-8148	122	11	inductive	inductive	ADJ
ajfa-8148	122	12	theorizing	theorizing	NOUN
ajfa-8148	122	13	from	from	ADP
ajfa-8148	122	14	deductive	deductive	ADJ
ajfa-8148	122	15	one	one	NOUN
ajfa-8148	122	16	is	be	AUX
ajfa-8148	122	17	correct	correct	ADJ
ajfa-8148	122	18	,	,	PUNCT
ajfa-8148	122	19	it	it	PRON
ajfa-8148	122	20	does	do	AUX
ajfa-8148	122	21	not	not	PART
ajfa-8148	122	22	mean	mean	VERB
ajfa-8148	122	23	that	that	SCONJ
ajfa-8148	122	24	there	there	PRON
ajfa-8148	122	25	are	be	VERB
ajfa-8148	122	26	two	two	NUM
ajfa-8148	122	27	different	different	ADJ
ajfa-8148	122	28	theories	theory	NOUN
ajfa-8148	122	29	accordingly	accordingly	ADV
ajfa-8148	122	30	.	.	PUNCT
ajfa-8148	123	1	the	the	DET
ajfa-8148	123	2	inductive	inductive	ADJ
ajfa-8148	123	3	and	and	CCONJ
ajfa-8148	123	4	deductive	deductive	ADJ
ajfa-8148	123	5	theorizing	theorizing	NOUN
ajfa-8148	123	6	are	be	AUX
ajfa-8148	123	7	two	two	NUM
ajfa-8148	123	8	complementary	complementary	ADJ
ajfa-8148	123	9	stages	stage	NOUN
ajfa-8148	123	10	of	of	ADP
ajfa-8148	123	11	constructing	construct	VERB
ajfa-8148	123	12	any	any	DET
ajfa-8148	123	13	theory	theory	NOUN
ajfa-8148	123	14	,	,	PUNCT
ajfa-8148	123	15	in	in	ADP
ajfa-8148	123	16	a	a	DET
ajfa-8148	123	17	way	way	NOUN
ajfa-8148	123	18	that	that	SCONJ
ajfa-8148	123	19	induction	induction	NOUN
ajfa-8148	123	20	precedes	precede	VERB
ajfa-8148	123	21	deduction	deduction	NOUN
ajfa-8148	123	22	.	.	PUNCT
ajfa-8148	124	1	while	while	SCONJ
ajfa-8148	124	2	developing	develop	VERB
ajfa-8148	124	3	the	the	DET
ajfa-8148	124	4	theories	theory	NOUN
ajfa-8148	124	5	,	,	PUNCT
ajfa-8148	124	6	the	the	DET
ajfa-8148	124	7	researchers	researcher	NOUN
ajfa-8148	124	8	usually	usually	ADV
ajfa-8148	124	9	act	act	VERB
ajfa-8148	124	10	inductively	inductively	ADV
ajfa-8148	124	11	.	.	PUNCT
ajfa-8148	125	1	in	in	ADP
ajfa-8148	125	2	order	order	NOUN
ajfa-8148	125	3	to	to	PART
ajfa-8148	125	4	understand	understand	VERB
ajfa-8148	125	5	and	and	CCONJ
ajfa-8148	125	6	explain	explain	VERB
ajfa-8148	125	7	the	the	DET
ajfa-8148	125	8	phenomena	phenomenon	NOUN
ajfa-8148	125	9	,	,	PUNCT
ajfa-8148	125	10	they	they	PRON
ajfa-8148	125	11	make	make	VERB
ajfa-8148	125	12	the	the	DET
ajfa-8148	125	13	necessary	necessary	ADJ
ajfa-8148	125	14	observations	observation	NOUN
ajfa-8148	125	15	,	,	PUNCT
ajfa-8148	125	16	collect	collect	VERB
ajfa-8148	125	17	the	the	DET
ajfa-8148	125	18	evidence	evidence	NOUN
ajfa-8148	125	19	,	,	PUNCT
ajfa-8148	125	20	and	and	CCONJ
ajfa-8148	125	21	then	then	ADV
ajfa-8148	125	22	test	test	VERB
ajfa-8148	125	23	them	they	PRON
ajfa-8148	125	24	.	.	PUNCT
ajfa-8148	126	1	other	other	ADJ
ajfa-8148	126	2	researchers	researcher	NOUN
ajfa-8148	126	3	with	with	ADP
ajfa-8148	126	4	an	an	DET
ajfa-8148	126	5	interest	interest	NOUN
ajfa-8148	126	6	in	in	ADP
ajfa-8148	126	7	a	a	DET
ajfa-8148	126	8	similar	similar	ADJ
ajfa-8148	126	9	topic	topic	NOUN
ajfa-8148	126	10	might	might	AUX
ajfa-8148	126	11	present	present	VERB
ajfa-8148	126	12	different	different	ADJ
ajfa-8148	126	13	explanations	explanation	NOUN
ajfa-8148	126	14	based	base	VERB
ajfa-8148	126	15	on	on	ADP
ajfa-8148	126	16	the	the	DET
ajfa-8148	126	17	same	same	ADJ
ajfa-8148	126	18	evidence	evidence	NOUN
ajfa-8148	126	19	which	which	PRON
ajfa-8148	126	20	leads	lead	VERB
ajfa-8148	126	21	to	to	ADP
ajfa-8148	126	22	debates	debate	NOUN
ajfa-8148	126	23	,	,	PUNCT
ajfa-8148	126	24	more	more	ADJ
ajfa-8148	126	25	research	research	NOUN
ajfa-8148	126	26	and	and	CCONJ
ajfa-8148	126	27	complementary	complementary	ADJ
ajfa-8148	126	28	explanations	explanation	NOUN
ajfa-8148	126	29	.	.	PUNCT
ajfa-8148	127	1	almost	almost	ADV
ajfa-8148	127	2	always	always	ADV
ajfa-8148	127	3	,	,	PUNCT
ajfa-8148	127	4	the	the	DET
ajfa-8148	127	5	objective	objective	NOUN
ajfa-8148	127	6	is	be	AUX
ajfa-8148	127	7	to	to	PART
ajfa-8148	127	8	present	present	VERB
ajfa-8148	127	9	a	a	DET
ajfa-8148	127	10	common	common	ADJ
ajfa-8148	127	11	and	and	CCONJ
ajfa-8148	127	12	agreed	agree	VERB
ajfa-8148	127	13	upon	upon	SCONJ
ajfa-8148	127	14	understanding	understanding	NOUN
ajfa-8148	127	15	of	of	ADP
ajfa-8148	127	16	the	the	DET
ajfa-8148	127	17	concerning	concern	VERB
ajfa-8148	127	18	issue	issue	NOUN
ajfa-8148	127	19	.	.	PUNCT
ajfa-8148	128	1	the	the	DET
ajfa-8148	128	2	main	main	ADJ
ajfa-8148	128	3	method	method	NOUN
ajfa-8148	128	4	which	which	PRON
ajfa-8148	128	5	has	have	AUX
ajfa-8148	128	6	caused	cause	VERB
ajfa-8148	128	7	progress	progress	NOUN
ajfa-8148	128	8	is	be	AUX
ajfa-8148	128	9	testing	test	VERB
ajfa-8148	128	10	the	the	DET
ajfa-8148	128	11	assumption	assumption	NOUN
ajfa-8148	128	12	.	.	PUNCT
ajfa-8148	129	1	this	this	PRON
ajfa-8148	129	2	is	be	AUX
ajfa-8148	129	3	where	where	SCONJ
ajfa-8148	129	4	deduction	deduction	NOUN
ajfa-8148	129	5	takes	take	VERB
ajfa-8148	129	6	action	action	NOUN
ajfa-8148	129	7	.	.	PUNCT
ajfa-8148	130	1	having	have	VERB
ajfa-8148	130	2	a	a	DET
ajfa-8148	130	3	possible	possible	ADJ
ajfa-8148	130	4	explanation	explanation	NOUN
ajfa-8148	130	5	allows	allow	VERB
ajfa-8148	130	6	the	the	DET
ajfa-8148	130	7	progress	progress	NOUN
ajfa-8148	130	8	of	of	ADP
ajfa-8148	130	9	testable	testable	ADJ
ajfa-8148	130	10	assumptions	assumption	NOUN
ajfa-8148	130	11	,	,	PUNCT
ajfa-8148	130	12	this	this	PRON
ajfa-8148	130	13	means	mean	VERB
ajfa-8148	130	14	if	if	SCONJ
ajfa-8148	130	15	the	the	DET
ajfa-8148	130	16	current	current	ADJ
ajfa-8148	130	17	theory	theory	NOUN
ajfa-8148	130	18	is	be	AUX
ajfa-8148	130	19	free	free	ADJ
ajfa-8148	130	20	from	from	ADP
ajfa-8148	130	21	any	any	DET
ajfa-8148	130	22	fault	fault	NOUN
ajfa-8148	130	23	,	,	PUNCT
ajfa-8148	130	24	then	then	ADV
ajfa-8148	130	25	under	under	ADP
ajfa-8148	130	26	certain	certain	ADJ
ajfa-8148	130	27	conditions	condition	NOUN
ajfa-8148	130	28	,	,	PUNCT
ajfa-8148	130	29	specific	specific	ADJ
ajfa-8148	130	30	outputs	output	NOUN
ajfa-8148	130	31	can	can	AUX
ajfa-8148	130	32	be	be	AUX
ajfa-8148	130	33	expected	expect	VERB
ajfa-8148	130	34	.	.	PUNCT
ajfa-8148	131	1	these	these	DET
ajfa-8148	131	2	results	result	NOUN
ajfa-8148	131	3	have	have	AUX
ajfa-8148	131	4	been	be	AUX
ajfa-8148	131	5	excavated	excavate	VERB
ajfa-8148	131	6	from	from	ADP
ajfa-8148	131	7	the	the	DET
ajfa-8148	131	8	asian	asian	ADJ
ajfa-8148	131	9	journal	journal	NOUN
ajfa-8148	131	10	of	of	ADP
ajfa-8148	131	11	finance	finance	PROPN
ajfa-8148	131	12	&	&	CCONJ
ajfa-8148	131	13	accounting	accounting	PROPN
ajfa-8148	131	14	issn	issn	PROPN
ajfa-8148	131	15	1946	1946	NUM
ajfa-8148	131	16	-	-	PUNCT
ajfa-8148	131	17	052x	052x	PROPN
ajfa-8148	131	18	2016	2016	NUM
ajfa-8148	131	19	,	,	PUNCT
ajfa-8148	131	20	vol	vol	NOUN
ajfa-8148	131	21	.	.	PROPN
ajfa-8148	131	22	8	8	NUM
ajfa-8148	131	23	,	,	PUNCT
ajfa-8148	131	24	no	no	INTJ
ajfa-8148	131	25	.	.	NOUN
ajfa-8148	131	26	1	1	NUM
ajfa-8148	131	27	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8148	131	28	29	29	NUM
ajfa-8148	131	29	intended	intend	VERB
ajfa-8148	131	30	theory	theory	NOUN
ajfa-8148	131	31	using	use	VERB
ajfa-8148	131	32	deductive	deductive	ADJ
ajfa-8148	131	33	method	method	NOUN
ajfa-8148	131	34	.	.	PUNCT
ajfa-8148	132	1	the	the	DET
ajfa-8148	132	2	result	result	NOUN
ajfa-8148	132	3	of	of	ADP
ajfa-8148	132	4	such	such	DET
ajfa-8148	132	5	a	a	DET
ajfa-8148	132	6	testing	testing	NOUN
ajfa-8148	132	7	of	of	ADP
ajfa-8148	132	8	an	an	DET
ajfa-8148	132	9	assumption	assumption	NOUN
ajfa-8148	132	10	can	can	AUX
ajfa-8148	132	11	contribute	contribute	VERB
ajfa-8148	132	12	to	to	ADP
ajfa-8148	132	13	providing	provide	VERB
ajfa-8148	132	14	explanations	explanation	NOUN
ajfa-8148	132	15	which	which	PRON
ajfa-8148	132	16	finally	finally	ADV
ajfa-8148	132	17	lead	lead	VERB
ajfa-8148	132	18	to	to	ADP
ajfa-8148	132	19	either	either	CCONJ
ajfa-8148	132	20	supporting	support	VERB
ajfa-8148	132	21	or	or	CCONJ
ajfa-8148	132	22	rejecting	reject	VERB
ajfa-8148	132	23	the	the	DET
ajfa-8148	132	24	tested	test	VERB
ajfa-8148	132	25	assumption	assumption	NOUN
ajfa-8148	132	26	(	(	PUNCT
ajfa-8148	132	27	roslender	roslender	NOUN
ajfa-8148	132	28	,	,	PUNCT
ajfa-8148	132	29	1992	1992	NUM
ajfa-8148	132	30	)	)	PUNCT
ajfa-8148	132	31	.	.	PUNCT
ajfa-8148	133	1	amongst	amongst	ADP
ajfa-8148	133	2	the	the	DET
ajfa-8148	133	3	progressive	progressive	ADJ
ajfa-8148	133	4	accounting	accounting	NOUN
ajfa-8148	133	5	research	research	NOUN
ajfa-8148	133	6	studies	study	NOUN
ajfa-8148	133	7	,	,	PUNCT
ajfa-8148	133	8	one	one	PRON
ajfa-8148	133	9	can	can	AUX
ajfa-8148	133	10	refer	refer	VERB
ajfa-8148	133	11	to	to	ADP
ajfa-8148	133	12	the	the	DET
ajfa-8148	133	13	work	work	NOUN
ajfa-8148	133	14	of	of	ADP
ajfa-8148	133	15	paton	paton	PROPN
ajfa-8148	133	16	&	&	CCONJ
ajfa-8148	133	17	littleton	littleton	PROPN
ajfa-8148	133	18	(	(	PUNCT
ajfa-8148	133	19	1940	1940	NUM
ajfa-8148	133	20	)	)	PUNCT
ajfa-8148	133	21	titled	title	VERB
ajfa-8148	133	22	"	"	PUNCT
ajfa-8148	133	23	an	an	DET
ajfa-8148	133	24	introduction	introduction	NOUN
ajfa-8148	133	25	to	to	ADP
ajfa-8148	133	26	corporate	corporate	ADJ
ajfa-8148	133	27	accounting	accounting	NOUN
ajfa-8148	133	28	standards	standard	NOUN
ajfa-8148	133	29	"	"	PUNCT
ajfa-8148	133	30	.	.	PUNCT
ajfa-8148	134	1	the	the	DET
ajfa-8148	134	2	project	project	NOUN
ajfa-8148	134	3	reflects	reflect	VERB
ajfa-8148	134	4	both	both	DET
ajfa-8148	134	5	analytical	analytical	ADJ
ajfa-8148	134	6	thinking	thinking	NOUN
ajfa-8148	134	7	of	of	ADP
ajfa-8148	134	8	paton	paton	PROPN
ajfa-8148	134	9	and	and	CCONJ
ajfa-8148	134	10	inductive	inductive	ADJ
ajfa-8148	134	11	approach	approach	NOUN
ajfa-8148	134	12	of	of	ADP
ajfa-8148	134	13	littleton	littleton	PROPN
ajfa-8148	134	14	and	and	CCONJ
ajfa-8148	134	15	was	be	AUX
ajfa-8148	134	16	a	a	DET
ajfa-8148	134	17	quasi	quasi	NOUN
ajfa-8148	134	18	-	-	NOUN
ajfa-8148	134	19	codification	codification	NOUN
ajfa-8148	134	20	of	of	ADP
ajfa-8148	134	21	accounting	accounting	NOUN
ajfa-8148	134	22	principles	principle	NOUN
ajfa-8148	134	23	that	that	PRON
ajfa-8148	134	24	instead	instead	ADV
ajfa-8148	134	25	of	of	ADP
ajfa-8148	134	26	generalizing	generalize	VERB
ajfa-8148	134	27	from	from	ADP
ajfa-8148	134	28	practice	practice	NOUN
ajfa-8148	134	29	,	,	PUNCT
ajfa-8148	134	30	had	have	AUX
ajfa-8148	134	31	developed	develop	VERB
ajfa-8148	134	32	deductively	deductively	ADV
ajfa-8148	134	33	(	(	PUNCT
ajfa-8148	134	34	mattessich	mattessich	NOUN
ajfa-8148	134	35	,	,	PUNCT
ajfa-8148	134	36	2008	2008	NUM
ajfa-8148	134	37	)	)	PUNCT
ajfa-8148	134	38	.	.	PUNCT
ajfa-8148	135	1	5	5	X
ajfa-8148	135	2	.	.	X
ajfa-8148	135	3	the	the	DET
ajfa-8148	135	4	role	role	NOUN
ajfa-8148	135	5	of	of	ADP
ajfa-8148	135	6	inductive	inductive	ADJ
ajfa-8148	135	7	and	and	CCONJ
ajfa-8148	135	8	deductive	deductive	ADJ
ajfa-8148	135	9	reasoning	reasoning	NOUN
ajfa-8148	135	10	in	in	ADP
ajfa-8148	135	11	developing	develop	VERB
ajfa-8148	135	12	accounting	accounting	NOUN
ajfa-8148	135	13	theory	theory	NOUN
ajfa-8148	135	14	reasoning	reasoning	NOUN
ajfa-8148	135	15	style	style	NOUN
ajfa-8148	135	16	is	be	AUX
ajfa-8148	135	17	of	of	ADP
ajfa-8148	135	18	great	great	ADJ
ajfa-8148	135	19	significance	significance	NOUN
ajfa-8148	135	20	for	for	ADP
ajfa-8148	135	21	theorizing	theorize	VERB
ajfa-8148	135	22	.	.	PUNCT
ajfa-8148	136	1	developing	develop	VERB
ajfa-8148	136	2	a	a	DET
ajfa-8148	136	3	theory	theory	NOUN
ajfa-8148	136	4	of	of	ADP
ajfa-8148	136	5	accounting	accounting	NOUN
ajfa-8148	136	6	was	be	AUX
ajfa-8148	136	7	initially	initially	ADV
ajfa-8148	136	8	based	base	VERB
ajfa-8148	136	9	on	on	ADP
ajfa-8148	136	10	induction	induction	NOUN
ajfa-8148	136	11	,	,	PUNCT
ajfa-8148	136	12	i.e.	i.e.	X
ajfa-8148	136	13	forming	form	VERB
ajfa-8148	136	14	ideas	idea	NOUN
ajfa-8148	136	15	or	or	CCONJ
ajfa-8148	136	16	theories	theory	NOUN
ajfa-8148	136	17	through	through	ADP
ajfa-8148	136	18	observation	observation	NOUN
ajfa-8148	136	19	.	.	PUNCT
ajfa-8148	137	1	from	from	ADP
ajfa-8148	137	2	1920s	1920s	NUM
ajfa-8148	137	3	to	to	ADP
ajfa-8148	137	4	1960s	1960s	NUM
ajfa-8148	137	5	,	,	PUNCT
ajfa-8148	137	6	the	the	DET
ajfa-8148	137	7	accounting	accounting	NOUN
ajfa-8148	137	8	theories	theory	NOUN
ajfa-8148	137	9	were	be	AUX
ajfa-8148	137	10	commonly	commonly	ADV
ajfa-8148	137	11	based	base	VERB
ajfa-8148	137	12	on	on	ADP
ajfa-8148	137	13	the	the	DET
ajfa-8148	137	14	observation	observation	NOUN
ajfa-8148	137	15	of	of	ADP
ajfa-8148	137	16	what	what	PRON
ajfa-8148	137	17	the	the	DET
ajfa-8148	137	18	accountants	accountant	NOUN
ajfa-8148	137	19	did	do	AUX
ajfa-8148	137	20	in	in	ADP
ajfa-8148	137	21	practice	practice	NOUN
ajfa-8148	137	22	,	,	PUNCT
ajfa-8148	137	23	that	that	ADV
ajfa-8148	137	24	is	is	ADV
ajfa-8148	137	25	,	,	PUNCT
ajfa-8148	137	26	they	they	PRON
ajfa-8148	137	27	were	be	AUX
ajfa-8148	137	28	formed	form	VERB
ajfa-8148	137	29	based	base	VERB
ajfa-8148	137	30	on	on	ADP
ajfa-8148	137	31	the	the	DET
ajfa-8148	137	32	induction	induction	NOUN
ajfa-8148	137	33	process	process	NOUN
ajfa-8148	137	34	.	.	PUNCT
ajfa-8148	138	1	this	this	PRON
ajfa-8148	138	2	contrasts	contrast	VERB
ajfa-8148	138	3	the	the	DET
ajfa-8148	138	4	method	method	NOUN
ajfa-8148	138	5	which	which	PRON
ajfa-8148	138	6	forms	form	VERB
ajfa-8148	138	7	theories	theory	NOUN
ajfa-8148	138	8	based	base	VERB
ajfa-8148	138	9	on	on	ADP
ajfa-8148	138	10	deductive	deductive	ADJ
ajfa-8148	138	11	reasoning	reasoning	NOUN
ajfa-8148	138	12	which	which	PRON
ajfa-8148	138	13	relies	rely	VERB
ajfa-8148	138	14	on	on	ADP
ajfa-8148	138	15	using	use	VERB
ajfa-8148	138	16	logic	logic	NOUN
ajfa-8148	138	17	instead	instead	ADV
ajfa-8148	138	18	of	of	ADP
ajfa-8148	138	19	observation	observation	NOUN
ajfa-8148	138	20	.	.	PUNCT
ajfa-8148	139	1	referring	refer	VERB
ajfa-8148	139	2	to	to	ADP
ajfa-8148	139	3	using	use	VERB
ajfa-8148	139	4	observations	observation	NOUN
ajfa-8148	139	5	in	in	ADP
ajfa-8148	139	6	developing	develop	VERB
ajfa-8148	139	7	generalizable	generalizable	ADJ
ajfa-8148	139	8	theories	theory	NOUN
ajfa-8148	139	9	(	(	PUNCT
ajfa-8148	139	10	inductive	inductive	ADJ
ajfa-8148	139	11	reasoning	reasoning	NOUN
ajfa-8148	139	12	)	)	PUNCT
ajfa-8148	139	13	after	after	ADP
ajfa-8148	139	14	observing	observe	VERB
ajfa-8148	139	15	what	what	PRON
ajfa-8148	139	16	accountants	accountant	NOUN
ajfa-8148	139	17	do	do	VERB
ajfa-8148	139	18	in	in	ADP
ajfa-8148	139	19	practice	practice	NOUN
ajfa-8148	139	20	,	,	PUNCT
ajfa-8148	139	21	the	the	DET
ajfa-8148	139	22	common	common	ADJ
ajfa-8148	139	23	practice	practice	NOUN
ajfa-8148	139	24	turns	turn	VERB
ajfa-8148	139	25	into	into	ADP
ajfa-8148	139	26	accounting	accounting	NOUN
ajfa-8148	139	27	doctrines	doctrine	NOUN
ajfa-8148	139	28	or	or	CCONJ
ajfa-8148	139	29	conventions	convention	NOUN
ajfa-8148	139	30	(	(	PUNCT
ajfa-8148	139	31	e.g.	e.g.	ADV
ajfa-8148	139	32	conservatism	conservatism	NOUN
ajfa-8148	139	33	doctrine	doctrine	NOUN
ajfa-8148	139	34	)	)	PUNCT
ajfa-8148	139	35	.	.	PUNCT
ajfa-8148	140	1	the	the	DET
ajfa-8148	140	2	significant	significant	ADJ
ajfa-8148	140	3	theories	theory	NOUN
ajfa-8148	140	4	of	of	ADP
ajfa-8148	140	5	this	this	DET
ajfa-8148	140	6	period	period	NOUN
ajfa-8148	140	7	of	of	ADP
ajfa-8148	140	8	time	time	NOUN
ajfa-8148	140	9	include	include	VERB
ajfa-8148	140	10	paton	paton	PROPN
ajfa-8148	140	11	(	(	PUNCT
ajfa-8148	140	12	1992	1992	NUM
ajfa-8148	140	13	)	)	PUNCT
ajfa-8148	140	14	,	,	PUNCT
ajfa-8148	140	15	hatfield	hatfield	PROPN
ajfa-8148	140	16	(	(	PUNCT
ajfa-8148	140	17	1927	1927	NUM
ajfa-8148	140	18	)	)	PUNCT
ajfa-8148	140	19	,	,	PUNCT
ajfa-8148	140	20	paton	paton	PROPN
ajfa-8148	140	21	and	and	CCONJ
ajfa-8148	140	22	littleton	littleton	PROPN
ajfa-8148	140	23	(	(	PUNCT
ajfa-8148	140	24	1940	1940	NUM
ajfa-8148	140	25	)	)	PUNCT
ajfa-8148	140	26	and	and	CCONJ
ajfa-8148	140	27	canning	can	VERB
ajfa-8148	140	28	(	(	PUNCT
ajfa-8148	140	29	1929	1929	NUM
ajfa-8148	140	30	)	)	PUNCT
ajfa-8148	140	31	.	.	PUNCT
ajfa-8148	141	1	researches	research	NOUN
ajfa-8148	141	2	based	base	VERB
ajfa-8148	141	3	on	on	ADP
ajfa-8148	141	4	inductive	inductive	ADJ
ajfa-8148	141	5	approach	approach	NOUN
ajfa-8148	141	6	were	be	AUX
ajfa-8148	141	7	under	under	ADP
ajfa-8148	141	8	a	a	DET
ajfa-8148	141	9	lot	lot	NOUN
ajfa-8148	141	10	of	of	ADP
ajfa-8148	141	11	criticism	criticism	NOUN
ajfa-8148	141	12	.	.	PUNCT
ajfa-8148	142	1	in	in	ADP
ajfa-8148	142	2	1960s	1960	NOUN
ajfa-8148	142	3	and	and	CCONJ
ajfa-8148	142	4	1970s	1970	NOUN
ajfa-8148	142	5	,	,	PUNCT
ajfa-8148	142	6	although	although	SCONJ
ajfa-8148	142	7	some	some	PRON
ajfa-8148	142	8	of	of	ADP
ajfa-8148	142	9	the	the	DET
ajfa-8148	142	10	researchers	researcher	NOUN
ajfa-8148	142	11	in	in	ADP
ajfa-8148	142	12	accounting	account	VERB
ajfa-8148	142	13	continued	continue	VERB
ajfa-8148	142	14	to	to	PART
ajfa-8148	142	15	use	use	VERB
ajfa-8148	142	16	inductive	inductive	ADJ
ajfa-8148	142	17	approach	approach	NOUN
ajfa-8148	142	18	,	,	PUNCT
ajfa-8148	142	19	a	a	DET
ajfa-8148	142	20	different	different	ADJ
ajfa-8148	142	21	approach	approach	NOUN
ajfa-8148	142	22	gained	gain	VERB
ajfa-8148	142	23	ground	ground	NOUN
ajfa-8148	142	24	.	.	PUNCT
ajfa-8148	143	1	this	this	DET
ajfa-8148	143	2	approach	approach	NOUN
ajfa-8148	143	3	was	be	AUX
ajfa-8148	143	4	looking	look	VERB
ajfa-8148	143	5	for	for	ADP
ajfa-8148	143	6	prescribing	prescribe	VERB
ajfa-8148	143	7	specific	specific	ADJ
ajfa-8148	143	8	accounting	accounting	NOUN
ajfa-8148	143	9	practices	practice	NOUN
ajfa-8148	143	10	,	,	PUNCT
ajfa-8148	143	11	therefore	therefore	ADV
ajfa-8148	143	12	it	it	PRON
ajfa-8148	143	13	was	be	AUX
ajfa-8148	143	14	not	not	PART
ajfa-8148	143	15	derived	derive	VERB
ajfa-8148	143	16	from	from	ADP
ajfa-8148	143	17	the	the	DET
ajfa-8148	143	18	existing	exist	VERB
ajfa-8148	143	19	accounting	accounting	NOUN
ajfa-8148	143	20	practices	practice	NOUN
ajfa-8148	143	21	.	.	PUNCT
ajfa-8148	144	1	in	in	ADP
ajfa-8148	144	2	other	other	ADJ
ajfa-8148	144	3	words	word	NOUN
ajfa-8148	144	4	,	,	PUNCT
ajfa-8148	144	5	the	the	DET
ajfa-8148	144	6	theories	theory	NOUN
ajfa-8148	144	7	of	of	ADP
ajfa-8148	144	8	financial	financial	ADJ
ajfa-8148	144	9	accounting	accounting	NOUN
ajfa-8148	144	10	were	be	AUX
ajfa-8148	144	11	not	not	PART
ajfa-8148	144	12	formed	form	VERB
ajfa-8148	144	13	based	base	VERB
ajfa-8148	144	14	on	on	ADP
ajfa-8148	144	15	observing	observe	VERB
ajfa-8148	144	16	the	the	DET
ajfa-8148	144	17	accounting	accounting	NOUN
ajfa-8148	144	18	practices	practice	NOUN
ajfa-8148	144	19	,	,	PUNCT
ajfa-8148	144	20	rather	rather	ADV
ajfa-8148	144	21	most	most	ADJ
ajfa-8148	144	22	of	of	ADP
ajfa-8148	144	23	the	the	DET
ajfa-8148	144	24	theories	theory	NOUN
ajfa-8148	144	25	developed	develop	VERB
ajfa-8148	144	26	at	at	ADP
ajfa-8148	144	27	that	that	DET
ajfa-8148	144	28	time	time	NOUN
ajfa-8148	144	29	were	be	AUX
ajfa-8148	144	30	based	base	VERB
ajfa-8148	144	31	on	on	ADP
ajfa-8148	144	32	extending	extend	VERB
ajfa-8148	144	33	arguments	argument	NOUN
ajfa-8148	144	34	whereby	whereby	SCONJ
ajfa-8148	144	35	the	the	DET
ajfa-8148	144	36	researcher	researcher	NOUN
ajfa-8148	144	37	believed	believe	VERB
ajfa-8148	144	38	the	the	DET
ajfa-8148	144	39	accountants	accountant	NOUN
ajfa-8148	144	40	should	should	AUX
ajfa-8148	144	41	follow	follow	VERB
ajfa-8148	144	42	.	.	PUNCT
ajfa-8148	145	1	instead	instead	ADV
ajfa-8148	145	2	of	of	ADP
ajfa-8148	145	3	applying	apply	VERB
ajfa-8148	145	4	inductive	inductive	ADJ
ajfa-8148	145	5	arguments	argument	NOUN
ajfa-8148	145	6	,	,	PUNCT
ajfa-8148	145	7	these	these	DET
ajfa-8148	145	8	theories	theory	NOUN
ajfa-8148	145	9	were	be	AUX
ajfa-8148	145	10	based	base	VERB
ajfa-8148	145	11	on	on	ADP
ajfa-8148	145	12	deductive	deductive	ADJ
ajfa-8148	145	13	arguments	argument	NOUN
ajfa-8148	145	14	.	.	PUNCT
ajfa-8148	146	1	at	at	ADP
ajfa-8148	146	2	this	this	DET
ajfa-8148	146	3	period	period	NOUN
ajfa-8148	146	4	,	,	PUNCT
ajfa-8148	146	5	inflation	inflation	NOUN
ajfa-8148	146	6	prevailed	prevail	VERB
ajfa-8148	146	7	in	in	ADP
ajfa-8148	146	8	most	most	ADJ
ajfa-8148	146	9	of	of	ADP
ajfa-8148	146	10	the	the	DET
ajfa-8148	146	11	countries	country	NOUN
ajfa-8148	146	12	of	of	ADP
ajfa-8148	146	13	the	the	DET
ajfa-8148	146	14	world	world	NOUN
ajfa-8148	146	15	and	and	CCONJ
ajfa-8148	146	16	as	as	ADP
ajfa-8148	146	17	a	a	DET
ajfa-8148	146	18	result	result	NOUN
ajfa-8148	146	19	,	,	PUNCT
ajfa-8148	146	20	most	most	ADJ
ajfa-8148	146	21	of	of	ADP
ajfa-8148	146	22	relevant	relevant	ADJ
ajfa-8148	146	23	research	research	NOUN
ajfa-8148	146	24	and	and	CCONJ
ajfa-8148	146	25	theories	theory	NOUN
ajfa-8148	146	26	were	be	AUX
ajfa-8148	146	27	trying	try	VERB
ajfa-8148	146	28	to	to	PART
ajfa-8148	146	29	display	display	VERB
ajfa-8148	146	30	the	the	DET
ajfa-8148	146	31	limitations	limitation	NOUN
ajfa-8148	146	32	of	of	ADP
ajfa-8148	146	33	historical	historical	ADJ
ajfa-8148	146	34	cost	cost	NOUN
ajfa-8148	146	35	accounting	accounting	NOUN
ajfa-8148	146	36	and	and	CCONJ
ajfa-8148	146	37	to	to	PART
ajfa-8148	146	38	develop	develop	VERB
ajfa-8148	146	39	better	well	ADJ
ajfa-8148	146	40	approaches	approach	NOUN
ajfa-8148	146	41	for	for	ADP
ajfa-8148	146	42	evaluating	evaluate	VERB
ajfa-8148	146	43	the	the	DET
ajfa-8148	146	44	properties	property	NOUN
ajfa-8148	146	45	at	at	ADP
ajfa-8148	146	46	the	the	DET
ajfa-8148	146	47	time	time	NOUN
ajfa-8148	146	48	of	of	ADP
ajfa-8148	146	49	fast	fast	ADJ
ajfa-8148	146	50	changing	change	VERB
ajfa-8148	146	51	prices	price	NOUN
ajfa-8148	146	52	.	.	PUNCT
ajfa-8148	147	1	since	since	SCONJ
ajfa-8148	147	2	the	the	DET
ajfa-8148	147	3	mid-1970s	mid-1970	NOUN
ajfa-8148	147	4	till	till	SCONJ
ajfa-8148	147	5	the	the	DET
ajfa-8148	147	6	late	late	ADJ
ajfa-8148	147	7	1970s	1970	NOUN
ajfa-8148	147	8	,	,	PUNCT
ajfa-8148	147	9	considerable	considerable	ADJ
ajfa-8148	147	10	developments	development	NOUN
ajfa-8148	147	11	occurred	occur	VERB
ajfa-8148	147	12	in	in	ADP
ajfa-8148	147	13	terms	term	NOUN
ajfa-8148	147	14	of	of	ADP
ajfa-8148	147	15	a	a	DET
ajfa-8148	147	16	shift	shift	NOUN
ajfa-8148	147	17	of	of	ADP
ajfa-8148	147	18	focus	focus	NOUN
ajfa-8148	147	19	of	of	ADP
ajfa-8148	147	20	accounting	accounting	NOUN
ajfa-8148	147	21	research	research	NOUN
ajfa-8148	147	22	and	and	CCONJ
ajfa-8148	147	23	theories	theory	NOUN
ajfa-8148	147	24	.	.	PUNCT
ajfa-8148	148	1	at	at	ADP
ajfa-8148	148	2	that	that	DET
ajfa-8148	148	3	time	time	NOUN
ajfa-8148	148	4	,	,	PUNCT
ajfa-8148	148	5	a	a	DET
ajfa-8148	148	6	huge	huge	ADJ
ajfa-8148	148	7	volume	volume	NOUN
ajfa-8148	148	8	of	of	ADP
ajfa-8148	148	9	accounting	accounting	NOUN
ajfa-8148	148	10	research	research	NOUN
ajfa-8148	148	11	was	be	AUX
ajfa-8148	148	12	conducted	conduct	VERB
ajfa-8148	148	13	with	with	ADP
ajfa-8148	148	14	the	the	DET
ajfa-8148	148	15	aim	aim	NOUN
ajfa-8148	148	16	of	of	ADP
ajfa-8148	148	17	explaining	explain	VERB
ajfa-8148	148	18	and	and	CCONJ
ajfa-8148	148	19	predicting	predict	VERB
ajfa-8148	148	20	the	the	DET
ajfa-8148	148	21	accounting	accounting	NOUN
ajfa-8148	148	22	procedures	procedure	NOUN
ajfa-8148	148	23	instead	instead	ADV
ajfa-8148	148	24	of	of	ADP
ajfa-8148	148	25	prescribing	prescribe	VERB
ajfa-8148	148	26	particular	particular	ADJ
ajfa-8148	148	27	viewpoints	viewpoint	NOUN
ajfa-8148	148	28	.	.	PUNCT
ajfa-8148	149	1	this	this	PRON
ajfa-8148	149	2	was	be	AUX
ajfa-8148	149	3	,	,	PUNCT
ajfa-8148	149	4	in	in	ADP
ajfa-8148	149	5	fact	fact	NOUN
ajfa-8148	149	6	,	,	PUNCT
ajfa-8148	149	7	another	another	DET
ajfa-8148	149	8	step	step	NOUN
ajfa-8148	149	9	taken	take	VERB
ajfa-8148	149	10	by	by	ADP
ajfa-8148	149	11	most	most	ADJ
ajfa-8148	149	12	of	of	ADP
ajfa-8148	149	13	accounting	accounting	NOUN
ajfa-8148	149	14	researchers	researcher	NOUN
ajfa-8148	149	15	towards	towards	ADP
ajfa-8148	149	16	predictive	predictive	ADJ
ajfa-8148	149	17	research	research	NOUN
ajfa-8148	149	18	and	and	CCONJ
ajfa-8148	149	19	away	away	ADV
ajfa-8148	149	20	from	from	ADP
ajfa-8148	149	21	prescriptive	prescriptive	ADJ
ajfa-8148	149	22	research	research	NOUN
ajfa-8148	149	23	.	.	PUNCT
ajfa-8148	150	1	however	however	ADV
ajfa-8148	150	2	,	,	PUNCT
ajfa-8148	150	3	there	there	PRON
ajfa-8148	150	4	are	be	VERB
ajfa-8148	150	5	still	still	ADV
ajfa-8148	150	6	many	many	ADJ
ajfa-8148	150	7	researchers	researcher	NOUN
ajfa-8148	150	8	who	who	PRON
ajfa-8148	150	9	do	do	VERB
ajfa-8148	150	10	prescriptive	prescriptive	ADJ
ajfa-8148	150	11	research	research	NOUN
ajfa-8148	150	12	(	(	PUNCT
ajfa-8148	150	13	deegan	deegan	PROPN
ajfa-8148	150	14	,	,	PUNCT
ajfa-8148	150	15	2011	2011	NUM
ajfa-8148	150	16	)	)	PUNCT
ajfa-8148	150	17	.	.	PUNCT
ajfa-8148	151	1	the	the	DET
ajfa-8148	151	2	development	development	NOUN
ajfa-8148	151	3	of	of	ADP
ajfa-8148	151	4	financial	financial	ADJ
ajfa-8148	151	5	accounting	accounting	NOUN
ajfa-8148	151	6	theory	theory	NOUN
ajfa-8148	151	7	started	start	VERB
ajfa-8148	151	8	in	in	ADP
ajfa-8148	151	9	the	the	DET
ajfa-8148	151	10	late	late	ADJ
ajfa-8148	151	11	1930s	1930	NOUN
ajfa-8148	151	12	and	and	CCONJ
ajfa-8148	151	13	was	be	AUX
ajfa-8148	151	14	a	a	DET
ajfa-8148	151	15	reaction	reaction	NOUN
ajfa-8148	151	16	to	to	ADP
ajfa-8148	151	17	public	public	ADJ
ajfa-8148	151	18	criticism	criticism	NOUN
ajfa-8148	151	19	of	of	ADP
ajfa-8148	151	20	financial	financial	ADJ
ajfa-8148	151	21	accounting	accounting	NOUN
ajfa-8148	151	22	.	.	PUNCT
ajfa-8148	152	1	first	first	ADV
ajfa-8148	152	2	the	the	DET
ajfa-8148	152	3	aaa	aaa	NOUN
ajfa-8148	152	4	was	be	AUX
ajfa-8148	152	5	established	establish	VERB
ajfa-8148	152	6	with	with	ADP
ajfa-8148	152	7	20	20	NUM
ajfa-8148	152	8	propositions	proposition	NOUN
ajfa-8148	152	9	regarding	regard	VERB
ajfa-8148	152	10	costs	cost	NOUN
ajfa-8148	152	11	,	,	PUNCT
ajfa-8148	152	12	values	value	NOUN
ajfa-8148	152	13	,	,	PUNCT
ajfa-8148	152	14	income	income	NOUN
ajfa-8148	152	15	,	,	PUNCT
ajfa-8148	152	16	and	and	CCONJ
ajfa-8148	152	17	capital	capital	NOUN
ajfa-8148	152	18	and	and	CCONJ
ajfa-8148	152	19	surplus	surplus	NOUN
ajfa-8148	152	20	(	(	PUNCT
ajfa-8148	152	21	aaa	aaa	NOUN
ajfa-8148	152	22	,	,	PUNCT
ajfa-8148	152	23	1936	1936	NUM
ajfa-8148	152	24	)	)	PUNCT
ajfa-8148	152	25	.	.	PUNCT
ajfa-8148	153	1	this	this	PRON
ajfa-8148	153	2	was	be	AUX
ajfa-8148	153	3	not	not	PART
ajfa-8148	153	4	a	a	DET
ajfa-8148	153	5	comprehensive	comprehensive	ADJ
ajfa-8148	153	6	financial	financial	ADJ
ajfa-8148	153	7	accounting	accounting	NOUN
ajfa-8148	153	8	theory	theory	NOUN
ajfa-8148	153	9	,	,	PUNCT
ajfa-8148	153	10	it	it	PRON
ajfa-8148	153	11	was	be	AUX
ajfa-8148	153	12	merely	merely	ADV
ajfa-8148	153	13	a	a	DET
ajfa-8148	153	14	theoretical	theoretical	ADJ
ajfa-8148	153	15	review	review	NOUN
ajfa-8148	153	16	of	of	ADP
ajfa-8148	153	17	some	some	PRON
ajfa-8148	153	18	of	of	ADP
ajfa-8148	153	19	the	the	DET
ajfa-8148	153	20	specific	specific	ADJ
ajfa-8148	153	21	accounting	accounting	NOUN
ajfa-8148	153	22	practices	practice	NOUN
ajfa-8148	153	23	using	use	VERB
ajfa-8148	153	24	a	a	DET
ajfa-8148	153	25	deductive	deductive	ADJ
ajfa-8148	153	26	approach	approach	NOUN
ajfa-8148	153	27	.	.	PUNCT
ajfa-8148	154	1	this	this	DET
ajfa-8148	154	2	statement	statement	NOUN
ajfa-8148	154	3	strengthened	strengthen	VERB
ajfa-8148	154	4	asian	asian	ADJ
ajfa-8148	154	5	journal	journal	NOUN
ajfa-8148	154	6	of	of	ADP
ajfa-8148	154	7	finance	finance	PROPN
ajfa-8148	154	8	&	&	CCONJ
ajfa-8148	154	9	accounting	accounting	PROPN
ajfa-8148	154	10	issn	issn	PROPN
ajfa-8148	154	11	1946	1946	NUM
ajfa-8148	154	12	-	-	PUNCT
ajfa-8148	154	13	052x	052x	PROPN
ajfa-8148	154	14	2016	2016	NUM
ajfa-8148	154	15	,	,	PUNCT
ajfa-8148	154	16	vol	vol	NOUN
ajfa-8148	154	17	.	.	PROPN
ajfa-8148	154	18	8	8	NUM
ajfa-8148	154	19	,	,	PUNCT
ajfa-8148	154	20	no	no	INTJ
ajfa-8148	154	21	.	.	NOUN
ajfa-8148	154	22	1	1	NUM
ajfa-8148	154	23	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8148	154	24	30	30	NUM
ajfa-8148	154	25	the	the	DET
ajfa-8148	154	26	conservatism	conservatism	NOUN
ajfa-8148	154	27	and	and	CCONJ
ajfa-8148	154	28	historical	historical	ADJ
ajfa-8148	154	29	cost	cost	NOUN
ajfa-8148	154	30	accounting	accounting	NOUN
ajfa-8148	154	31	principles	principle	NOUN
ajfa-8148	154	32	and	and	CCONJ
ajfa-8148	154	33	supported	support	VERB
ajfa-8148	154	34	a	a	DET
ajfa-8148	154	35	comprehensive	comprehensive	ADJ
ajfa-8148	154	36	concept	concept	NOUN
ajfa-8148	154	37	of	of	ADP
ajfa-8148	154	38	income	income	NOUN
ajfa-8148	154	39	.	.	PUNCT
ajfa-8148	155	1	later	later	ADV
ajfa-8148	155	2	on	on	ADV
ajfa-8148	155	3	,	,	PUNCT
ajfa-8148	155	4	paton	paton	PROPN
ajfa-8148	155	5	and	and	CCONJ
ajfa-8148	155	6	littleton	littleton	PROPN
ajfa-8148	155	7	extended	extend	VERB
ajfa-8148	155	8	the	the	DET
ajfa-8148	155	9	1936	1936	NUM
ajfa-8148	155	10	statement	statement	NOUN
ajfa-8148	155	11	of	of	ADP
ajfa-8148	155	12	aaa	aaa	NOUN
ajfa-8148	155	13	(	(	PUNCT
ajfa-8148	155	14	paton	paton	PROPN
ajfa-8148	155	15	&	&	CCONJ
ajfa-8148	155	16	littleton	littleton	PROPN
ajfa-8148	155	17	,	,	PUNCT
ajfa-8148	155	18	1940	1940	NUM
ajfa-8148	155	19	)	)	PUNCT
ajfa-8148	155	20	.	.	PUNCT
ajfa-8148	156	1	it	it	PRON
ajfa-8148	156	2	can	can	AUX
ajfa-8148	156	3	be	be	AUX
ajfa-8148	156	4	claimed	claim	VERB
ajfa-8148	156	5	as	as	ADP
ajfa-8148	156	6	the	the	DET
ajfa-8148	156	7	first	first	ADJ
ajfa-8148	156	8	institutional	institutional	ADJ
ajfa-8148	156	9	attempt	attempt	NOUN
ajfa-8148	156	10	to	to	PART
ajfa-8148	156	11	develop	develop	VERB
ajfa-8148	156	12	a	a	DET
ajfa-8148	156	13	theory	theory	NOUN
ajfa-8148	156	14	of	of	ADP
ajfa-8148	156	15	accounting	accounting	NOUN
ajfa-8148	156	16	and	and	CCONJ
ajfa-8148	156	17	it	it	PRON
ajfa-8148	156	18	is	be	AUX
ajfa-8148	156	19	certainly	certainly	ADV
ajfa-8148	156	20	the	the	DET
ajfa-8148	156	21	first	first	ADJ
ajfa-8148	156	22	conceptual	conceptual	ADJ
ajfa-8148	156	23	framework	framework	NOUN
ajfa-8148	156	24	of	of	ADP
ajfa-8148	156	25	accounting	accounting	NOUN
ajfa-8148	156	26	standards	standard	NOUN
ajfa-8148	156	27	.	.	PUNCT
ajfa-8148	157	1	the	the	DET
ajfa-8148	157	2	statement	statement	NOUN
ajfa-8148	157	3	enjoyed	enjoy	VERB
ajfa-8148	157	4	an	an	DET
ajfa-8148	157	5	inductive	inductive	ADJ
ajfa-8148	157	6	approach	approach	NOUN
ajfa-8148	157	7	towards	towards	ADP
ajfa-8148	157	8	accounting	accounting	NOUN
ajfa-8148	157	9	theory	theory	NOUN
ajfa-8148	157	10	and	and	CCONJ
ajfa-8148	157	11	provided	provide	VERB
ajfa-8148	157	12	an	an	DET
ajfa-8148	157	13	explanatory	explanatory	ADJ
ajfa-8148	157	14	framework	framework	NOUN
ajfa-8148	157	15	for	for	ADP
ajfa-8148	157	16	accounting	accounting	NOUN
ajfa-8148	157	17	based	base	VERB
ajfa-8148	157	18	on	on	ADP
ajfa-8148	157	19	historical	historical	ADJ
ajfa-8148	157	20	cost	cost	NOUN
ajfa-8148	157	21	.	.	PUNCT
ajfa-8148	158	1	notions	notion	NOUN
ajfa-8148	158	2	such	such	ADJ
ajfa-8148	158	3	as	as	ADP
ajfa-8148	158	4	entity	entity	NOUN
ajfa-8148	158	5	,	,	PUNCT
ajfa-8148	158	6	going	go	VERB
ajfa-8148	158	7	concern	concern	NOUN
ajfa-8148	158	8	,	,	PUNCT
ajfa-8148	158	9	historical	historical	ADJ
ajfa-8148	158	10	cost	cost	NOUN
ajfa-8148	158	11	,	,	PUNCT
ajfa-8148	158	12	and	and	CCONJ
ajfa-8148	158	13	the	the	DET
ajfa-8148	158	14	conformity	conformity	NOUN
ajfa-8148	158	15	of	of	ADP
ajfa-8148	158	16	these	these	DET
ajfa-8148	158	17	concepts	concept	NOUN
ajfa-8148	158	18	was	be	AUX
ajfa-8148	158	19	explained	explain	VERB
ajfa-8148	158	20	in	in	ADP
ajfa-8148	158	21	chapters	chapter	NOUN
ajfa-8148	158	22	of	of	ADP
ajfa-8148	158	23	the	the	DET
ajfa-8148	158	24	statement	statement	NOUN
ajfa-8148	158	25	on	on	ADP
ajfa-8148	158	26	costs	cost	NOUN
ajfa-8148	158	27	,	,	PUNCT
ajfa-8148	158	28	income	income	NOUN
ajfa-8148	158	29	,	,	PUNCT
ajfa-8148	158	30	benefit	benefit	NOUN
ajfa-8148	158	31	,	,	PUNCT
ajfa-8148	158	32	and	and	CCONJ
ajfa-8148	158	33	surplus	surplus	NOUN
ajfa-8148	158	34	by	by	ADP
ajfa-8148	158	35	paton	paton	PROPN
ajfa-8148	158	36	and	and	CCONJ
ajfa-8148	158	37	littleton	littleton	PROPN
ajfa-8148	158	38	.	.	PUNCT
ajfa-8148	159	1	nevertheless	nevertheless	ADV
ajfa-8148	159	2	,	,	PUNCT
ajfa-8148	159	3	the	the	DET
ajfa-8148	159	4	professionals	professional	NOUN
ajfa-8148	159	5	and	and	CCONJ
ajfa-8148	159	6	academicians	academician	NOUN
ajfa-8148	159	7	were	be	AUX
ajfa-8148	159	8	not	not	PART
ajfa-8148	159	9	convinced	convince	VERB
ajfa-8148	159	10	by	by	ADP
ajfa-8148	159	11	paton	paton	PROPN
ajfa-8148	159	12	and	and	CCONJ
ajfa-8148	159	13	littleton	littleton	PROPN
ajfa-8148	159	14	's	's	PART
ajfa-8148	159	15	entity	entity	NOUN
ajfa-8148	159	16	concept	concept	NOUN
ajfa-8148	159	17	.	.	PUNCT
ajfa-8148	160	1	the	the	DET
ajfa-8148	160	2	significance	significance	NOUN
ajfa-8148	160	3	of	of	ADP
ajfa-8148	160	4	their	their	PRON
ajfa-8148	160	5	study	study	NOUN
ajfa-8148	160	6	is	be	AUX
ajfa-8148	160	7	manifested	manifest	VERB
ajfa-8148	160	8	in	in	ADP
ajfa-8148	160	9	the	the	DET
ajfa-8148	160	10	fact	fact	NOUN
ajfa-8148	160	11	that	that	SCONJ
ajfa-8148	160	12	most	most	ADJ
ajfa-8148	160	13	of	of	ADP
ajfa-8148	160	14	its	its	PRON
ajfa-8148	160	15	basic	basic	ADJ
ajfa-8148	160	16	and	and	CCONJ
ajfa-8148	160	17	fundamental	fundamental	ADJ
ajfa-8148	160	18	ideas	idea	NOUN
ajfa-8148	160	19	are	be	AUX
ajfa-8148	160	20	still	still	ADV
ajfa-8148	160	21	present	present	ADJ
ajfa-8148	160	22	in	in	ADP
ajfa-8148	160	23	the	the	DET
ajfa-8148	160	24	conceptual	conceptual	ADJ
ajfa-8148	160	25	framework	framework	NOUN
ajfa-8148	160	26	and	and	CCONJ
ajfa-8148	160	27	standards	standard	NOUN
ajfa-8148	160	28	of	of	ADP
ajfa-8148	160	29	modern	modern	ADJ
ajfa-8148	160	30	day	day	NOUN
ajfa-8148	160	31	accounting	accounting	NOUN
ajfa-8148	160	32	.	.	PUNCT
ajfa-8148	161	1	littleton	littleton	PROPN
ajfa-8148	161	2	(	(	PUNCT
ajfa-8148	161	3	1953	1953	NUM
ajfa-8148	161	4	)	)	PUNCT
ajfa-8148	161	5	believed	believe	VERB
ajfa-8148	161	6	that	that	SCONJ
ajfa-8148	161	7	theory	theory	NOUN
ajfa-8148	161	8	and	and	CCONJ
ajfa-8148	161	9	practice	practice	NOUN
ajfa-8148	161	10	are	be	AUX
ajfa-8148	161	11	a	a	DET
ajfa-8148	161	12	single	single	ADJ
ajfa-8148	161	13	subject	subject	NOUN
ajfa-8148	161	14	in	in	ADP
ajfa-8148	161	15	financial	financial	ADJ
ajfa-8148	161	16	accounting	accounting	NOUN
ajfa-8148	161	17	.	.	PUNCT
ajfa-8148	162	1	there	there	PRON
ajfa-8148	162	2	is	be	VERB
ajfa-8148	162	3	no	no	DET
ajfa-8148	162	4	surprise	surprise	NOUN
ajfa-8148	162	5	to	to	PART
ajfa-8148	162	6	see	see	VERB
ajfa-8148	162	7	that	that	SCONJ
ajfa-8148	162	8	in	in	ADP
ajfa-8148	162	9	the	the	DET
ajfa-8148	162	10	structure	structure	NOUN
ajfa-8148	162	11	of	of	ADP
ajfa-8148	162	12	accounting	accounting	NOUN
ajfa-8148	162	13	theory	theory	NOUN
ajfa-8148	162	14	,	,	PUNCT
ajfa-8148	162	15	he	he	PRON
ajfa-8148	162	16	tries	try	VERB
ajfa-8148	162	17	to	to	PART
ajfa-8148	162	18	defend	defend	VERB
ajfa-8148	162	19	the	the	DET
ajfa-8148	162	20	historical	historical	ADJ
ajfa-8148	162	21	cost	cost	NOUN
ajfa-8148	162	22	accounting	accounting	NOUN
ajfa-8148	162	23	via	via	ADP
ajfa-8148	162	24	inductive	inductive	ADJ
ajfa-8148	162	25	approach	approach	NOUN
ajfa-8148	162	26	towards	towards	ADP
ajfa-8148	162	27	theory	theory	NOUN
ajfa-8148	162	28	.	.	PUNCT
ajfa-8148	163	1	the	the	DET
ajfa-8148	163	2	book	book	NOUN
ajfa-8148	163	3	puts	put	VERB
ajfa-8148	163	4	emphasis	emphasis	NOUN
ajfa-8148	163	5	on	on	ADP
ajfa-8148	163	6	the	the	DET
ajfa-8148	163	7	view	view	NOUN
ajfa-8148	163	8	of	of	ADP
ajfa-8148	163	9	general	general	ADJ
ajfa-8148	163	10	objectives	objective	NOUN
ajfa-8148	163	11	for	for	ADP
ajfa-8148	163	12	financial	financial	ADJ
ajfa-8148	163	13	reporting	reporting	NOUN
ajfa-8148	163	14	with	with	ADP
ajfa-8148	163	15	the	the	DET
ajfa-8148	163	16	aim	aim	NOUN
ajfa-8148	163	17	of	of	ADP
ajfa-8148	163	18	stewardship	stewardship	NOUN
ajfa-8148	163	19	,	,	PUNCT
ajfa-8148	163	20	and	and	CCONJ
ajfa-8148	163	21	applied	apply	VERB
ajfa-8148	163	22	inductive	inductive	ADJ
ajfa-8148	163	23	approach	approach	NOUN
ajfa-8148	163	24	for	for	ADP
ajfa-8148	163	25	theorizing	theorize	VERB
ajfa-8148	163	26	and	and	CCONJ
ajfa-8148	163	27	presented	present	VERB
ajfa-8148	163	28	an	an	DET
ajfa-8148	163	29	accounting	accounting	NOUN
ajfa-8148	163	30	theory	theory	NOUN
ajfa-8148	163	31	within	within	ADP
ajfa-8148	163	32	the	the	DET
ajfa-8148	163	33	framework	framework	NOUN
ajfa-8148	163	34	of	of	ADP
ajfa-8148	163	35	objectives	objective	NOUN
ajfa-8148	163	36	,	,	PUNCT
ajfa-8148	163	37	concepts	concept	NOUN
ajfa-8148	163	38	,	,	PUNCT
ajfa-8148	163	39	and	and	CCONJ
ajfa-8148	163	40	principles	principle	NOUN
ajfa-8148	163	41	.	.	PUNCT
ajfa-8148	164	1	it	it	PRON
ajfa-8148	164	2	also	also	ADV
ajfa-8148	164	3	provided	provide	VERB
ajfa-8148	164	4	a	a	DET
ajfa-8148	164	5	considerable	considerable	ADJ
ajfa-8148	164	6	comfort	comfort	NOUN
ajfa-8148	164	7	and	and	CCONJ
ajfa-8148	164	8	ease	ease	NOUN
ajfa-8148	164	9	for	for	ADP
ajfa-8148	164	10	the	the	DET
ajfa-8148	164	11	professionals	professional	NOUN
ajfa-8148	164	12	in	in	ADP
ajfa-8148	164	13	the	the	DET
ajfa-8148	164	14	field	field	NOUN
ajfa-8148	164	15	who	who	PRON
ajfa-8148	164	16	were	be	AUX
ajfa-8148	164	17	dependent	dependent	ADJ
ajfa-8148	164	18	on	on	ADP
ajfa-8148	164	19	an	an	DET
ajfa-8148	164	20	income	income	NOUN
ajfa-8148	164	21	-	-	PUNCT
ajfa-8148	164	22	centered	center	VERB
ajfa-8148	164	23	financial	financial	ADJ
ajfa-8148	164	24	reporting	reporting	NOUN
ajfa-8148	164	25	system	system	NOUN
ajfa-8148	164	26	based	base	VERB
ajfa-8148	164	27	on	on	ADP
ajfa-8148	164	28	historical	historical	ADJ
ajfa-8148	164	29	cost	cost	NOUN
ajfa-8148	164	30	.	.	PUNCT
ajfa-8148	165	1	however	however	ADV
ajfa-8148	165	2	,	,	PUNCT
ajfa-8148	165	3	littleton	littleton	PROPN
ajfa-8148	165	4	's	's	PART
ajfa-8148	165	5	work	work	NOUN
ajfa-8148	165	6	can	can	AUX
ajfa-8148	165	7	be	be	AUX
ajfa-8148	165	8	approached	approach	VERB
ajfa-8148	165	9	from	from	ADP
ajfa-8148	165	10	a	a	DET
ajfa-8148	165	11	different	different	ADJ
ajfa-8148	165	12	angle	angle	NOUN
ajfa-8148	165	13	as	as	ADV
ajfa-8148	165	14	well	well	ADV
ajfa-8148	165	15	.	.	PUNCT
ajfa-8148	166	1	this	this	PRON
ajfa-8148	166	2	conforms	conform	VERB
ajfa-8148	166	3	to	to	ADP
ajfa-8148	166	4	the	the	DET
ajfa-8148	166	5	philosophy	philosophy	NOUN
ajfa-8148	166	6	of	of	ADP
ajfa-8148	166	7	next	next	ADJ
ajfa-8148	166	8	theoretical	theoretical	ADJ
ajfa-8148	166	9	view	view	NOUN
ajfa-8148	166	10	,	,	PUNCT
ajfa-8148	166	11	the	the	DET
ajfa-8148	166	12	positive	positive	ADJ
ajfa-8148	166	13	accounting	accounting	NOUN
ajfa-8148	166	14	theory	theory	NOUN
ajfa-8148	166	15	.	.	PUNCT
ajfa-8148	167	1	the	the	DET
ajfa-8148	167	2	theory	theory	NOUN
ajfa-8148	167	3	takes	take	VERB
ajfa-8148	167	4	the	the	DET
ajfa-8148	167	5	role	role	NOUN
ajfa-8148	167	6	of	of	ADP
ajfa-8148	167	7	theorists	theorist	NOUN
ajfa-8148	167	8	as	as	ADP
ajfa-8148	167	9	observers	observer	NOUN
ajfa-8148	167	10	and	and	CCONJ
ajfa-8148	167	11	embarks	embark	NOUN
ajfa-8148	167	12	on	on	ADP
ajfa-8148	167	13	explaining	explain	VERB
ajfa-8148	167	14	and	and	CCONJ
ajfa-8148	167	15	predicting	predict	VERB
ajfa-8148	167	16	real	real	ADJ
ajfa-8148	167	17	procedures	procedure	NOUN
ajfa-8148	167	18	instead	instead	ADV
ajfa-8148	167	19	of	of	ADP
ajfa-8148	167	20	prescribing	prescribe	VERB
ajfa-8148	167	21	alternative	alternative	ADJ
ajfa-8148	167	22	procedures	procedure	NOUN
ajfa-8148	167	23	(	(	PUNCT
ajfa-8148	167	24	watts	watts	PROPN
ajfa-8148	167	25	and	and	CCONJ
ajfa-8148	167	26	zimmerman	zimmerman	PROPN
ajfa-8148	167	27	,	,	PUNCT
ajfa-8148	167	28	1986	1986	NUM
ajfa-8148	167	29	)	)	PUNCT
ajfa-8148	167	30	.	.	PUNCT
ajfa-8148	168	1	the	the	DET
ajfa-8148	168	2	early	early	ADJ
ajfa-8148	168	3	theorists	theorist	NOUN
ajfa-8148	168	4	preferred	prefer	VERB
ajfa-8148	168	5	to	to	PART
ajfa-8148	168	6	use	use	VERB
ajfa-8148	168	7	an	an	DET
ajfa-8148	168	8	inductive	inductive	ADJ
ajfa-8148	168	9	approach	approach	NOUN
ajfa-8148	168	10	based	base	VERB
ajfa-8148	168	11	on	on	ADP
ajfa-8148	168	12	the	the	DET
ajfa-8148	168	13	observation	observation	NOUN
ajfa-8148	168	14	of	of	ADP
ajfa-8148	168	15	real	real	ADJ
ajfa-8148	168	16	practices	practice	NOUN
ajfa-8148	168	17	.	.	PUNCT
ajfa-8148	169	1	nevertheless	nevertheless	ADV
ajfa-8148	169	2	,	,	PUNCT
ajfa-8148	169	3	gradually	gradually	ADV
ajfa-8148	169	4	the	the	DET
ajfa-8148	169	5	financial	financial	ADJ
ajfa-8148	169	6	accounting	accounting	NOUN
ajfa-8148	169	7	theory	theory	NOUN
ajfa-8148	169	8	was	be	AUX
ajfa-8148	169	9	influenced	influence	VERB
ajfa-8148	169	10	by	by	ADP
ajfa-8148	169	11	economic	economic	ADJ
ajfa-8148	169	12	thinking	thinking	NOUN
ajfa-8148	169	13	and	and	CCONJ
ajfa-8148	169	14	due	due	ADP
ajfa-8148	169	15	to	to	ADP
ajfa-8148	169	16	the	the	DET
ajfa-8148	169	17	significance	significance	NOUN
ajfa-8148	169	18	of	of	ADP
ajfa-8148	169	19	the	the	DET
ajfa-8148	169	20	concepts	concept	NOUN
ajfa-8148	169	21	of	of	ADP
ajfa-8148	169	22	profit	profit	NOUN
ajfa-8148	169	23	in	in	ADP
ajfa-8148	169	24	economic	economic	ADJ
ajfa-8148	169	25	theory	theory	NOUN
ajfa-8148	169	26	,	,	PUNCT
ajfa-8148	169	27	the	the	DET
ajfa-8148	169	28	accounting	accounting	NOUN
ajfa-8148	169	29	theory	theory	NOUN
ajfa-8148	169	30	put	put	VERB
ajfa-8148	169	31	its	its	PRON
ajfa-8148	169	32	focus	focus	NOUN
ajfa-8148	169	33	on	on	ADP
ajfa-8148	169	34	the	the	DET
ajfa-8148	169	35	fiscal	fiscal	ADJ
ajfa-8148	169	36	year	year	NOUN
ajfa-8148	169	37	profits	profit	NOUN
ajfa-8148	169	38	and	and	CCONJ
ajfa-8148	169	39	the	the	DET
ajfa-8148	169	40	relevant	relevant	ADJ
ajfa-8148	169	41	problems	problem	NOUN
ajfa-8148	169	42	.	.	PUNCT
ajfa-8148	170	1	chambers	chamber	NOUN
ajfa-8148	170	2	(	(	PUNCT
ajfa-8148	170	3	1966	1966	NUM
ajfa-8148	170	4	)	)	PUNCT
ajfa-8148	170	5	emphasized	emphasize	VERB
ajfa-8148	170	6	on	on	ADP
ajfa-8148	170	7	a	a	DET
ajfa-8148	170	8	reporting	reporting	NOUN
ajfa-8148	170	9	system	system	NOUN
ajfa-8148	170	10	based	base	VERB
ajfa-8148	170	11	on	on	ADP
ajfa-8148	170	12	the	the	DET
ajfa-8148	170	13	net	net	ADJ
ajfa-8148	170	14	market	market	NOUN
ajfa-8148	170	15	value	value	NOUN
ajfa-8148	170	16	in	in	ADP
ajfa-8148	170	17	which	which	PRON
ajfa-8148	170	18	the	the	DET
ajfa-8148	170	19	financial	financial	ADJ
ajfa-8148	170	20	position	position	NOUN
ajfa-8148	170	21	was	be	AUX
ajfa-8148	170	22	taken	take	VERB
ajfa-8148	170	23	as	as	ADP
ajfa-8148	170	24	the	the	DET
ajfa-8148	170	25	core	core	NOUN
ajfa-8148	170	26	and	and	CCONJ
ajfa-8148	170	27	profit	profit	NOUN
ajfa-8148	170	28	as	as	ADP
ajfa-8148	170	29	a	a	DET
ajfa-8148	170	30	derivative	derivative	NOUN
ajfa-8148	170	31	.	.	PUNCT
ajfa-8148	171	1	his	his	PRON
ajfa-8148	171	2	theory	theory	NOUN
ajfa-8148	171	3	was	be	AUX
ajfa-8148	171	4	stemming	stem	VERB
ajfa-8148	171	5	from	from	ADP
ajfa-8148	171	6	pricing	pricing	NOUN
ajfa-8148	171	7	experiences	experience	NOUN
ajfa-8148	171	8	,	,	PUNCT
ajfa-8148	171	9	management	management	NOUN
ajfa-8148	171	10	education	education	NOUN
ajfa-8148	171	11	,	,	PUNCT
ajfa-8148	171	12	concerns	concern	NOUN
ajfa-8148	171	13	regarding	regard	VERB
ajfa-8148	171	14	inductive	inductive	ADJ
ajfa-8148	171	15	reasoning	reasoning	NOUN
ajfa-8148	171	16	by	by	ADP
ajfa-8148	171	17	previous	previous	ADJ
ajfa-8148	171	18	theorists	theorist	NOUN
ajfa-8148	171	19	,	,	PUNCT
ajfa-8148	171	20	weaknesses	weakness	NOUN
ajfa-8148	171	21	in	in	ADP
ajfa-8148	171	22	methodology	methodology	NOUN
ajfa-8148	171	23	of	of	ADP
ajfa-8148	171	24	previous	previous	ADJ
ajfa-8148	171	25	theories	theory	NOUN
ajfa-8148	171	26	,	,	PUNCT
ajfa-8148	171	27	and	and	CCONJ
ajfa-8148	171	28	increasing	increase	VERB
ajfa-8148	171	29	evidence	evidence	NOUN
ajfa-8148	171	30	of	of	ADP
ajfa-8148	171	31	unreliability	unreliability	NOUN
ajfa-8148	171	32	of	of	ADP
ajfa-8148	171	33	reported	report	VERB
ajfa-8148	171	34	figures	figure	NOUN
ajfa-8148	171	35	.	.	PUNCT
ajfa-8148	172	1	chambers	chamber	NOUN
ajfa-8148	172	2	presented	present	VERB
ajfa-8148	172	3	a	a	DET
ajfa-8148	172	4	deductive	deductive	ADJ
ajfa-8148	172	5	theory	theory	NOUN
ajfa-8148	172	6	of	of	ADP
ajfa-8148	172	7	accounting	accounting	NOUN
ajfa-8148	172	8	using	use	VERB
ajfa-8148	172	9	ideas	idea	NOUN
ajfa-8148	172	10	from	from	ADP
ajfa-8148	172	11	a	a	DET
ajfa-8148	172	12	range	range	NOUN
ajfa-8148	172	13	of	of	ADP
ajfa-8148	172	14	disciplines	discipline	NOUN
ajfa-8148	172	15	including	include	VERB
ajfa-8148	172	16	communications	communication	NOUN
ajfa-8148	172	17	,	,	PUNCT
ajfa-8148	172	18	economics	economic	NOUN
ajfa-8148	172	19	,	,	PUNCT
ajfa-8148	172	20	management	management	NOUN
ajfa-8148	172	21	,	,	PUNCT
ajfa-8148	172	22	mathematics	mathematic	NOUN
ajfa-8148	172	23	,	,	PUNCT
ajfa-8148	172	24	measurement	measurement	NOUN
ajfa-8148	172	25	,	,	PUNCT
ajfa-8148	172	26	organizational	organizational	ADJ
ajfa-8148	172	27	behavior	behavior	NOUN
ajfa-8148	172	28	,	,	PUNCT
ajfa-8148	172	29	and	and	CCONJ
ajfa-8148	172	30	philosophy	philosophy	NOUN
ajfa-8148	172	31	.	.	PUNCT
ajfa-8148	173	1	chambers	chamber	NOUN
ajfa-8148	173	2	'	'	PART
ajfa-8148	173	3	first	first	ADJ
ajfa-8148	173	4	project	project	NOUN
ajfa-8148	173	5	was	be	AUX
ajfa-8148	173	6	presented	present	VERB
ajfa-8148	173	7	back	back	ADV
ajfa-8148	173	8	in	in	ADP
ajfa-8148	173	9	1955	1955	NUM
ajfa-8148	173	10	consisted	consist	VERB
ajfa-8148	173	11	of	of	ADP
ajfa-8148	173	12	four	four	NUM
ajfa-8148	173	13	fundamental	fundamental	ADJ
ajfa-8148	173	14	principles	principle	NOUN
ajfa-8148	173	15	,	,	PUNCT
ajfa-8148	173	16	including	include	VERB
ajfa-8148	173	17	:	:	PUNCT
ajfa-8148	173	18	units	unit	NOUN
ajfa-8148	173	19	,	,	PUNCT
ajfa-8148	173	20	logical	logical	ADJ
ajfa-8148	173	21	management	management	NOUN
ajfa-8148	173	22	,	,	PUNCT
ajfa-8148	173	23	financial	financial	ADJ
ajfa-8148	173	24	statements	statement	NOUN
ajfa-8148	173	25	,	,	PUNCT
ajfa-8148	173	26	and	and	CCONJ
ajfa-8148	173	27	accounting	account	VERB
ajfa-8148	173	28	as	as	ADP
ajfa-8148	173	29	a	a	DET
ajfa-8148	173	30	service	service	NOUN
ajfa-8148	173	31	.	.	PUNCT
ajfa-8148	174	1	he	he	PRON
ajfa-8148	174	2	developed	develop	VERB
ajfa-8148	174	3	these	these	DET
ajfa-8148	174	4	ideas	idea	NOUN
ajfa-8148	174	5	in	in	ADP
ajfa-8148	174	6	various	various	ADJ
ajfa-8148	174	7	papers	paper	NOUN
ajfa-8148	174	8	using	use	VERB
ajfa-8148	174	9	a	a	DET
ajfa-8148	174	10	prescriptive	prescriptive	ADJ
ajfa-8148	174	11	thinking	thinking	NOUN
ajfa-8148	174	12	and	and	CCONJ
ajfa-8148	174	13	a	a	DET
ajfa-8148	174	14	deductive	deductive	ADJ
ajfa-8148	174	15	approach	approach	NOUN
ajfa-8148	174	16	.	.	PUNCT
ajfa-8148	175	1	the	the	DET
ajfa-8148	175	2	importance	importance	NOUN
ajfa-8148	175	3	of	of	ADP
ajfa-8148	175	4	chambers	chamber	NOUN
ajfa-8148	175	5	'	'	PART
ajfa-8148	175	6	work	work	NOUN
ajfa-8148	175	7	in	in	ADP
ajfa-8148	175	8	the	the	DET
ajfa-8148	175	9	history	history	NOUN
ajfa-8148	175	10	of	of	ADP
ajfa-8148	175	11	financial	financial	ADJ
ajfa-8148	175	12	accounting	accounting	NOUN
ajfa-8148	175	13	relates	relate	VERB
ajfa-8148	175	14	to	to	ADP
ajfa-8148	175	15	his	his	PRON
ajfa-8148	175	16	methodology	methodology	NOUN
ajfa-8148	175	17	in	in	ADP
ajfa-8148	175	18	theorizing	theorizing	NOUN
ajfa-8148	175	19	.	.	PUNCT
ajfa-8148	176	1	chambers	chamber	NOUN
ajfa-8148	176	2	'	'	PART
ajfa-8148	176	3	deductive	deductive	ADJ
ajfa-8148	176	4	work	work	NOUN
ajfa-8148	176	5	was	be	AUX
ajfa-8148	176	6	a	a	DET
ajfa-8148	176	7	direct	direct	ADJ
ajfa-8148	176	8	challenge	challenge	NOUN
ajfa-8148	176	9	to	to	ADP
ajfa-8148	176	10	paton	paton	PROPN
ajfa-8148	176	11	and	and	CCONJ
ajfa-8148	176	12	littleton	littleton	PROPN
ajfa-8148	176	13	's	's	PART
ajfa-8148	176	14	inductive	inductive	ADJ
ajfa-8148	176	15	and	and	CCONJ
ajfa-8148	176	16	pragmatic	pragmatic	ADJ
ajfa-8148	176	17	approach	approach	NOUN
ajfa-8148	176	18	.	.	PUNCT
ajfa-8148	177	1	his	his	PRON
ajfa-8148	177	2	heritage	heritage	NOUN
ajfa-8148	177	3	can	can	AUX
ajfa-8148	177	4	be	be	AUX
ajfa-8148	177	5	seen	see	VERB
ajfa-8148	177	6	in	in	ADP
ajfa-8148	177	7	later	later	ADJ
ajfa-8148	177	8	theories	theory	NOUN
ajfa-8148	177	9	of	of	ADP
ajfa-8148	177	10	accounting	accounting	NOUN
ajfa-8148	177	11	,	,	PUNCT
ajfa-8148	177	12	and	and	CCONJ
ajfa-8148	177	13	also	also	ADV
ajfa-8148	177	14	in	in	ADP
ajfa-8148	177	15	practice	practice	NOUN
ajfa-8148	177	16	.	.	PUNCT
ajfa-8148	178	1	increasing	increase	VERB
ajfa-8148	178	2	attention	attention	NOUN
ajfa-8148	178	3	to	to	ADP
ajfa-8148	178	4	financial	financial	ADJ
ajfa-8148	178	5	position	position	NOUN
ajfa-8148	178	6	and	and	CCONJ
ajfa-8148	178	7	using	use	VERB
ajfa-8148	178	8	net	net	ADJ
ajfa-8148	178	9	realizable	realizable	ADJ
ajfa-8148	178	10	value	value	NOUN
ajfa-8148	178	11	in	in	ADP
ajfa-8148	178	12	order	order	NOUN
ajfa-8148	178	13	to	to	PART
ajfa-8148	178	14	actualize	actualize	VERB
ajfa-8148	178	15	the	the	DET
ajfa-8148	178	16	fair	fair	ADJ
ajfa-8148	178	17	value	value	NOUN
ajfa-8148	178	18	accounting	accounting	NOUN
ajfa-8148	178	19	are	be	AUX
ajfa-8148	178	20	manifestations	manifestation	NOUN
ajfa-8148	178	21	of	of	ADP
ajfa-8148	178	22	asian	asian	ADJ
ajfa-8148	178	23	journal	journal	NOUN
ajfa-8148	178	24	of	of	ADP
ajfa-8148	178	25	finance	finance	PROPN
ajfa-8148	178	26	&	&	CCONJ
ajfa-8148	178	27	accounting	accounting	PROPN
ajfa-8148	178	28	issn	issn	PROPN
ajfa-8148	178	29	1946	1946	NUM
ajfa-8148	178	30	-	-	PUNCT
ajfa-8148	178	31	052x	052x	PROPN
ajfa-8148	178	32	2016	2016	NUM
ajfa-8148	178	33	,	,	PUNCT
ajfa-8148	178	34	vol	vol	NOUN
ajfa-8148	178	35	.	.	PROPN
ajfa-8148	178	36	8	8	NUM
ajfa-8148	178	37	,	,	PUNCT
ajfa-8148	178	38	no	no	INTJ
ajfa-8148	178	39	.	.	NOUN
ajfa-8148	178	40	1	1	NUM
ajfa-8148	178	41	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8148	178	42	31	31	NUM
ajfa-8148	178	43	chambers	chamber	NOUN
ajfa-8148	178	44	'	'	PART
ajfa-8148	178	45	efforts	effort	NOUN
ajfa-8148	178	46	(	(	PUNCT
ajfa-8148	178	47	lee	lee	PROPN
ajfa-8148	178	48	,	,	PUNCT
ajfa-8148	178	49	2009	2009	NUM
ajfa-8148	178	50	)	)	PUNCT
ajfa-8148	178	51	.	.	PUNCT
ajfa-8148	179	1	other	other	ADJ
ajfa-8148	179	2	classic	classic	ADJ
ajfa-8148	179	3	theorists	theorist	NOUN
ajfa-8148	179	4	of	of	ADP
ajfa-8148	179	5	accounting	accounting	NOUN
ajfa-8148	179	6	theory	theory	NOUN
ajfa-8148	179	7	in	in	ADP
ajfa-8148	179	8	the	the	DET
ajfa-8148	179	9	1960s	1960	NOUN
ajfa-8148	179	10	included	include	VERB
ajfa-8148	179	11	edwards	edwards	PROPN
ajfa-8148	179	12	and	and	CCONJ
ajfa-8148	179	13	bell	bell	PROPN
ajfa-8148	179	14	(	(	PUNCT
ajfa-8148	179	15	1961	1961	NUM
ajfa-8148	179	16	)	)	PUNCT
ajfa-8148	179	17	,	,	PUNCT
ajfa-8148	179	18	monitz	monitz	PROPN
ajfa-8148	179	19	(	(	PUNCT
ajfa-8148	179	20	1961	1961	NUM
ajfa-8148	179	21	)	)	PUNCT
ajfa-8148	179	22	,	,	PUNCT
ajfa-8148	179	23	sprouse	sprouse	NOUN
ajfa-8148	179	24	and	and	CCONJ
ajfa-8148	179	25	moonitz	moonitz	PROPN
ajfa-8148	179	26	(	(	PUNCT
ajfa-8148	179	27	1962	1962	NUM
ajfa-8148	179	28	)	)	PUNCT
ajfa-8148	179	29	,	,	PUNCT
ajfa-8148	179	30	mattessich	mattessich	NOUN
ajfa-8148	179	31	(	(	PUNCT
ajfa-8148	179	32	1964	1964	NUM
ajfa-8148	179	33	)	)	PUNCT
ajfa-8148	179	34	,	,	PUNCT
ajfa-8148	179	35	graddy	graddy	X
ajfa-8148	179	36	(	(	PUNCT
ajfa-8148	179	37	1965	1965	NUM
ajfa-8148	179	38	)	)	PUNCT
ajfa-8148	179	39	,	,	PUNCT
ajfa-8148	179	40	ijiri	ijiri	NOUN
ajfa-8148	179	41	(	(	PUNCT
ajfa-8148	179	42	1967	1967	NUM
ajfa-8148	179	43	)	)	PUNCT
ajfa-8148	179	44	,	,	PUNCT
ajfa-8148	179	45	and	and	CCONJ
ajfa-8148	179	46	sterling	sterling	NOUN
ajfa-8148	179	47	(	(	PUNCT
ajfa-8148	179	48	1970	1970	NUM
ajfa-8148	179	49	)	)	PUNCT
ajfa-8148	179	50	.	.	PUNCT
ajfa-8148	180	1	each	each	PRON
ajfa-8148	180	2	of	of	ADP
ajfa-8148	180	3	them	they	PRON
ajfa-8148	180	4	has	have	AUX
ajfa-8148	180	5	brought	bring	VERB
ajfa-8148	180	6	up	up	ADP
ajfa-8148	180	7	a	a	DET
ajfa-8148	180	8	formal	formal	ADJ
ajfa-8148	180	9	theoretical	theoretical	ADJ
ajfa-8148	180	10	structure	structure	NOUN
ajfa-8148	180	11	and	and	CCONJ
ajfa-8148	180	12	has	have	AUX
ajfa-8148	180	13	followed	follow	VERB
ajfa-8148	180	14	deductive	deductive	ADJ
ajfa-8148	180	15	and	and	CCONJ
ajfa-8148	180	16	normative	normative	ADJ
ajfa-8148	180	17	prescription	prescription	NOUN
ajfa-8148	180	18	approach	approach	NOUN
ajfa-8148	180	19	.	.	PUNCT
ajfa-8148	181	1	in	in	ADP
ajfa-8148	181	2	the	the	DET
ajfa-8148	181	3	mid	mid	ADJ
ajfa-8148	181	4	twentieth	twentieth	ADJ
ajfa-8148	181	5	century	century	NOUN
ajfa-8148	181	6	,	,	PUNCT
ajfa-8148	181	7	inductive	inductive	ADJ
ajfa-8148	181	8	approach	approach	NOUN
ajfa-8148	181	9	was	be	AUX
ajfa-8148	181	10	replaced	replace	VERB
ajfa-8148	181	11	by	by	ADP
ajfa-8148	181	12	deductive	deductive	ADJ
ajfa-8148	181	13	approach	approach	NOUN
ajfa-8148	181	14	.	.	PUNCT
ajfa-8148	182	1	in	in	ADP
ajfa-8148	182	2	the	the	DET
ajfa-8148	182	3	early	early	ADJ
ajfa-8148	182	4	years	year	NOUN
ajfa-8148	182	5	of	of	ADP
ajfa-8148	182	6	financial	financial	ADJ
ajfa-8148	182	7	accounting	accounting	NOUN
ajfa-8148	182	8	theory	theory	NOUN
ajfa-8148	182	9	,	,	PUNCT
ajfa-8148	182	10	inductive	inductive	ADJ
ajfa-8148	182	11	approach	approach	NOUN
ajfa-8148	182	12	’s	’s	PART
ajfa-8148	182	13	objective	objective	NOUN
ajfa-8148	182	14	was	be	AUX
ajfa-8148	182	15	that	that	DET
ajfa-8148	182	16	practical	practical	ADJ
ajfa-8148	182	17	usages	usage	NOUN
ajfa-8148	182	18	becoming	become	VERB
ajfa-8148	182	19	the	the	DET
ajfa-8148	182	20	subject	subject	NOUN
ajfa-8148	182	21	of	of	ADP
ajfa-8148	182	22	future	future	ADJ
ajfa-8148	182	23	theories	theory	NOUN
ajfa-8148	182	24	.	.	PUNCT
ajfa-8148	183	1	sometimes	sometimes	ADV
ajfa-8148	183	2	in	in	ADP
ajfa-8148	183	3	recent	recent	ADJ
ajfa-8148	183	4	decades	decade	NOUN
ajfa-8148	183	5	,	,	PUNCT
ajfa-8148	183	6	deductive	deductive	ADJ
ajfa-8148	183	7	arguments	argument	NOUN
ajfa-8148	183	8	have	have	AUX
ajfa-8148	183	9	been	be	AUX
ajfa-8148	183	10	involved	involve	VERB
ajfa-8148	183	11	in	in	ADP
ajfa-8148	183	12	changing	change	VERB
ajfa-8148	183	13	accounting	accounting	NOUN
ajfa-8148	183	14	practices	practice	NOUN
ajfa-8148	183	15	,	,	PUNCT
ajfa-8148	183	16	e.g.	e.g.	ADV
ajfa-8148	183	17	currents	current	NOUN
ajfa-8148	183	18	costs	cost	NOUN
ajfa-8148	183	19	accounting	account	VERB
ajfa-8148	183	20	in	in	ADP
ajfa-8148	183	21	early	early	ADJ
ajfa-8148	183	22	1980s	1980	NOUN
ajfa-8148	183	23	and	and	CCONJ
ajfa-8148	183	24	cash	cash	NOUN
ajfa-8148	183	25	flow	flow	NOUN
ajfa-8148	183	26	accounting	account	VERB
ajfa-8148	183	27	since	since	SCONJ
ajfa-8148	183	28	1980s	1980s	NUM
ajfa-8148	183	29	.	.	PUNCT
ajfa-8148	184	1	those	those	PRON
ajfa-8148	184	2	participated	participate	VERB
ajfa-8148	184	3	in	in	ADP
ajfa-8148	184	4	this	this	DET
ajfa-8148	184	5	field	field	NOUN
ajfa-8148	184	6	included	include	VERB
ajfa-8148	184	7	professionals	professional	NOUN
ajfa-8148	184	8	and	and	CCONJ
ajfa-8148	184	9	academicians	academician	NOUN
ajfa-8148	184	10	who	who	PRON
ajfa-8148	184	11	first	first	ADV
ajfa-8148	184	12	used	use	VERB
ajfa-8148	184	13	inductive	inductive	ADJ
ajfa-8148	184	14	approach	approach	NOUN
ajfa-8148	184	15	and	and	CCONJ
ajfa-8148	184	16	later	later	ADV
ajfa-8148	184	17	deductive	deductive	ADJ
ajfa-8148	184	18	one	one	NUM
ajfa-8148	184	19	,	,	PUNCT
ajfa-8148	184	20	and	and	CCONJ
ajfa-8148	184	21	then	then	ADV
ajfa-8148	184	22	returned	return	VERB
ajfa-8148	184	23	to	to	ADP
ajfa-8148	184	24	the	the	DET
ajfa-8148	184	25	inductive	inductive	ADJ
ajfa-8148	184	26	approach	approach	NOUN
ajfa-8148	184	27	(	(	PUNCT
ajfa-8148	184	28	lee	lee	PROPN
ajfa-8148	184	29	,	,	PUNCT
ajfa-8148	184	30	2009	2009	NUM
ajfa-8148	184	31	)	)	PUNCT
ajfa-8148	184	32	.	.	PUNCT
ajfa-8148	185	1	the	the	DET
ajfa-8148	185	2	inductive	inductive	ADJ
ajfa-8148	185	3	theories	theory	NOUN
ajfa-8148	185	4	of	of	ADP
ajfa-8148	185	5	accounting	accounting	NOUN
ajfa-8148	185	6	have	have	AUX
ajfa-8148	185	7	been	be	AUX
ajfa-8148	185	8	formed	form	VERB
ajfa-8148	185	9	through	through	ADP
ajfa-8148	185	10	observation	observation	NOUN
ajfa-8148	185	11	and	and	CCONJ
ajfa-8148	185	12	generalization	generalization	NOUN
ajfa-8148	185	13	of	of	ADP
ajfa-8148	185	14	the	the	DET
ajfa-8148	185	15	observations	observation	NOUN
ajfa-8148	185	16	and	and	CCONJ
ajfa-8148	185	17	measurements	measurement	NOUN
ajfa-8148	185	18	.	.	PUNCT
ajfa-8148	186	1	this	this	DET
ajfa-8148	186	2	view	view	NOUN
ajfa-8148	186	3	is	be	AUX
ajfa-8148	186	4	probably	probably	ADV
ajfa-8148	186	5	the	the	DET
ajfa-8148	186	6	oldest	old	ADJ
ajfa-8148	186	7	technique	technique	NOUN
ajfa-8148	186	8	of	of	ADP
ajfa-8148	186	9	theory	theory	NOUN
ajfa-8148	186	10	construction	construction	NOUN
ajfa-8148	186	11	in	in	ADP
ajfa-8148	186	12	accounting	accounting	NOUN
ajfa-8148	186	13	.	.	PUNCT
ajfa-8148	187	1	the	the	DET
ajfa-8148	187	2	accounting	accounting	NOUN
ajfa-8148	187	3	procedures	procedure	NOUN
ajfa-8148	187	4	that	that	PRON
ajfa-8148	187	5	have	have	AUX
ajfa-8148	187	6	been	be	AUX
ajfa-8148	187	7	formed	form	VERB
ajfa-8148	187	8	empirically	empirically	ADV
ajfa-8148	187	9	or	or	CCONJ
ajfa-8148	187	10	even	even	ADV
ajfa-8148	187	11	accidentally	accidentally	ADV
ajfa-8148	187	12	are	be	AUX
ajfa-8148	187	13	observed	observe	VERB
ajfa-8148	187	14	,	,	PUNCT
ajfa-8148	187	15	the	the	DET
ajfa-8148	187	16	observations	observation	NOUN
ajfa-8148	187	17	are	be	AUX
ajfa-8148	187	18	generalized	generalize	VERB
ajfa-8148	187	19	,	,	PUNCT
ajfa-8148	187	20	and	and	CCONJ
ajfa-8148	187	21	finally	finally	ADV
ajfa-8148	187	22	,	,	PUNCT
ajfa-8148	187	23	these	these	DET
ajfa-8148	187	24	generalizations	generalization	NOUN
ajfa-8148	187	25	are	be	AUX
ajfa-8148	187	26	documented	document	VERB
ajfa-8148	187	27	as	as	ADP
ajfa-8148	187	28	accounting	accounting	NOUN
ajfa-8148	187	29	theory	theory	NOUN
ajfa-8148	187	30	.	.	PUNCT
ajfa-8148	188	1	riahi	riahi	NOUN
ajfa-8148	188	2	-	-	PUNCT
ajfa-8148	188	3	belkaoui	belkaoui	NOUN
ajfa-8148	188	4	(	(	PUNCT
ajfa-8148	188	5	2004	2004	NUM
ajfa-8148	188	6	)	)	PUNCT
ajfa-8148	188	7	mentions	mention	VERB
ajfa-8148	188	8	that	that	SCONJ
ajfa-8148	188	9	the	the	DET
ajfa-8148	188	10	theorists	theorist	NOUN
ajfa-8148	188	11	such	such	ADJ
ajfa-8148	188	12	as	as	ADP
ajfa-8148	188	13	hatfield	hatfield	PROPN
ajfa-8148	188	14	,	,	PUNCT
ajfa-8148	188	15	gilman	gilman	PROPN
ajfa-8148	188	16	,	,	PUNCT
ajfa-8148	188	17	littleton	littleton	PROPN
ajfa-8148	188	18	,	,	PUNCT
ajfa-8148	188	19	paton	paton	PROPN
ajfa-8148	188	20	,	,	PUNCT
ajfa-8148	188	21	and	and	CCONJ
ajfa-8148	188	22	ijiri	ijiri	NOUN
ajfa-8148	188	23	can	can	AUX
ajfa-8148	188	24	be	be	AUX
ajfa-8148	188	25	considered	consider	VERB
ajfa-8148	188	26	as	as	ADP
ajfa-8148	188	27	inductive	inductive	ADJ
ajfa-8148	188	28	theorists	theorist	NOUN
ajfa-8148	188	29	.	.	PUNCT
ajfa-8148	189	1	the	the	DET
ajfa-8148	189	2	history	history	NOUN
ajfa-8148	189	3	explained	explain	VERB
ajfa-8148	189	4	here	here	ADV
ajfa-8148	189	5	,	,	PUNCT
ajfa-8148	189	6	introduced	introduce	VERB
ajfa-8148	189	7	two	two	NUM
ajfa-8148	189	8	kinds	kind	NOUN
ajfa-8148	189	9	of	of	ADP
ajfa-8148	189	10	theories	theory	NOUN
ajfa-8148	189	11	and	and	CCONJ
ajfa-8148	189	12	theorists	theorist	NOUN
ajfa-8148	189	13	,	,	PUNCT
ajfa-8148	189	14	the	the	DET
ajfa-8148	189	15	first	first	ADJ
ajfa-8148	189	16	referring	refer	VERB
ajfa-8148	189	17	to	to	ADP
ajfa-8148	189	18	individual	individual	ADJ
ajfa-8148	189	19	efforts	effort	NOUN
ajfa-8148	189	20	for	for	ADP
ajfa-8148	189	21	explaining	explain	VERB
ajfa-8148	189	22	and	and	CCONJ
ajfa-8148	189	23	predicting	predict	VERB
ajfa-8148	189	24	how	how	SCONJ
ajfa-8148	189	25	the	the	DET
ajfa-8148	189	26	profession	profession	NOUN
ajfa-8148	189	27	of	of	ADP
ajfa-8148	189	28	accounting	accounting	NOUN
ajfa-8148	189	29	works	work	NOUN
ajfa-8148	189	30	.	.	PUNCT
ajfa-8148	190	1	these	these	PRON
ajfa-8148	190	2	replaced	replace	VERB
ajfa-8148	190	3	from	from	ADP
ajfa-8148	190	4	inductive	inductive	ADJ
ajfa-8148	190	5	studies	study	NOUN
ajfa-8148	190	6	on	on	ADP
ajfa-8148	190	7	pragmatic	pragmatic	ADJ
ajfa-8148	190	8	procedures	procedure	NOUN
ajfa-8148	190	9	,	,	PUNCT
ajfa-8148	190	10	to	to	PART
ajfa-8148	190	11	imperative	imperative	VERB
ajfa-8148	190	12	prescriptions	prescription	NOUN
ajfa-8148	190	13	that	that	PRON
ajfa-8148	190	14	became	become	VERB
ajfa-8148	190	15	competitive	competitive	ADJ
ajfa-8148	190	16	and	and	CCONJ
ajfa-8148	190	17	finally	finally	ADV
ajfa-8148	190	18	put	put	VERB
ajfa-8148	190	19	aside	aside	ADV
ajfa-8148	190	20	as	as	ADP
ajfa-8148	190	21	non	non	ADJ
ajfa-8148	190	22	-	-	ADJ
ajfa-8148	190	23	practical	practical	ADJ
ajfa-8148	190	24	,	,	PUNCT
ajfa-8148	190	25	and	and	CCONJ
ajfa-8148	190	26	along	along	ADP
ajfa-8148	190	27	with	with	ADP
ajfa-8148	190	28	empirical	empirical	ADJ
ajfa-8148	190	29	observations	observation	NOUN
ajfa-8148	190	30	of	of	ADP
ajfa-8148	190	31	what	what	PRON
ajfa-8148	190	32	is	be	AUX
ajfa-8148	190	33	done	do	VERB
ajfa-8148	190	34	in	in	ADP
ajfa-8148	190	35	practice	practice	NOUN
ajfa-8148	190	36	.	.	PUNCT
ajfa-8148	191	1	the	the	DET
ajfa-8148	191	2	result	result	NOUN
ajfa-8148	191	3	of	of	ADP
ajfa-8148	191	4	such	such	DET
ajfa-8148	191	5	a	a	DET
ajfa-8148	191	6	theory	theory	NOUN
ajfa-8148	191	7	was	be	AUX
ajfa-8148	191	8	lack	lack	NOUN
ajfa-8148	191	9	of	of	ADP
ajfa-8148	191	10	success	success	NOUN
ajfa-8148	191	11	in	in	ADP
ajfa-8148	191	12	challenging	challenge	VERB
ajfa-8148	191	13	the	the	DET
ajfa-8148	191	14	problems	problem	NOUN
ajfa-8148	191	15	related	relate	VERB
ajfa-8148	191	16	to	to	ADP
ajfa-8148	191	17	the	the	DET
ajfa-8148	191	18	conventional	conventional	ADJ
ajfa-8148	191	19	practice	practice	NOUN
ajfa-8148	191	20	.	.	PUNCT
ajfa-8148	192	1	the	the	DET
ajfa-8148	192	2	second	second	ADJ
ajfa-8148	192	3	kind	kind	NOUN
ajfa-8148	192	4	of	of	ADP
ajfa-8148	192	5	theory	theory	NOUN
ajfa-8148	192	6	and	and	CCONJ
ajfa-8148	192	7	theoretician	theoretician	NOUN
ajfa-8148	192	8	related	relate	VERB
ajfa-8148	192	9	to	to	ADP
ajfa-8148	192	10	the	the	DET
ajfa-8148	192	11	basic	basic	ADJ
ajfa-8148	192	12	conceptual	conceptual	ADJ
ajfa-8148	192	13	framework	framework	NOUN
ajfa-8148	192	14	that	that	PRON
ajfa-8148	192	15	supported	support	VERB
ajfa-8148	192	16	the	the	DET
ajfa-8148	192	17	conventional	conventional	ADJ
ajfa-8148	192	18	practice	practice	NOUN
ajfa-8148	192	19	(	(	PUNCT
ajfa-8148	192	20	lee	lee	PROPN
ajfa-8148	192	21	,	,	PUNCT
ajfa-8148	192	22	2009	2009	NUM
ajfa-8148	192	23	)	)	PUNCT
ajfa-8148	192	24	.	.	PUNCT
ajfa-8148	193	1	deegan	deegan	PROPN
ajfa-8148	193	2	&	&	CCONJ
ajfa-8148	193	3	unerman	unerman	PROPN
ajfa-8148	193	4	(	(	PUNCT
ajfa-8148	193	5	2006	2006	NUM
ajfa-8148	193	6	)	)	PUNCT
ajfa-8148	193	7	stated	state	VERB
ajfa-8148	193	8	that	that	SCONJ
ajfa-8148	193	9	there	there	PRON
ajfa-8148	193	10	is	be	VERB
ajfa-8148	193	11	no	no	DET
ajfa-8148	193	12	universal	universal	ADJ
ajfa-8148	193	13	agreement	agreement	NOUN
ajfa-8148	193	14	on	on	ADP
ajfa-8148	193	15	how	how	SCONJ
ajfa-8148	193	16	accounting	accounting	NOUN
ajfa-8148	193	17	theories	theory	NOUN
ajfa-8148	193	18	should	should	AUX
ajfa-8148	193	19	be	be	AUX
ajfa-8148	193	20	developed	develop	VERB
ajfa-8148	193	21	.	.	PUNCT
ajfa-8148	194	1	accounting	accounting	NOUN
ajfa-8148	194	2	theories	theory	NOUN
ajfa-8148	194	3	were	be	AUX
ajfa-8148	194	4	developed	develop	VERB
ajfa-8148	194	5	applying	apply	VERB
ajfa-8148	194	6	a	a	DET
ajfa-8148	194	7	combination	combination	NOUN
ajfa-8148	194	8	of	of	ADP
ajfa-8148	194	9	deductive	deductive	ADJ
ajfa-8148	194	10	and	and	CCONJ
ajfa-8148	194	11	inductive	inductive	ADJ
ajfa-8148	194	12	arguments	argument	NOUN
ajfa-8148	194	13	.	.	PUNCT
ajfa-8148	195	1	hendriksen	hendriksen	PROPN
ajfa-8148	195	2	(	(	PUNCT
ajfa-8148	195	3	1982	1982	NUM
ajfa-8148	195	4	)	)	PUNCT
ajfa-8148	195	5	stated	state	VERB
ajfa-8148	195	6	that	that	SCONJ
ajfa-8148	195	7	all	all	DET
ajfa-8148	195	8	theories	theory	NOUN
ajfa-8148	195	9	need	need	VERB
ajfa-8148	195	10	to	to	PART
ajfa-8148	195	11	have	have	VERB
ajfa-8148	195	12	elements	element	NOUN
ajfa-8148	195	13	of	of	ADP
ajfa-8148	195	14	both	both	CCONJ
ajfa-8148	195	15	deductive	deductive	ADJ
ajfa-8148	195	16	and	and	CCONJ
ajfa-8148	195	17	inductive	inductive	ADJ
ajfa-8148	195	18	arguments	argument	NOUN
ajfa-8148	195	19	.	.	PUNCT
ajfa-8148	196	1	while	while	SCONJ
ajfa-8148	196	2	the	the	DET
ajfa-8148	196	3	deductive	deductive	ADJ
ajfa-8148	196	4	approach	approach	NOUN
ajfa-8148	196	5	begins	begin	VERB
ajfa-8148	196	6	with	with	ADP
ajfa-8148	196	7	extensive	extensive	ADJ
ajfa-8148	196	8	and	and	CCONJ
ajfa-8148	196	9	general	general	ADJ
ajfa-8148	196	10	aims	aim	NOUN
ajfa-8148	196	11	and	and	CCONJ
ajfa-8148	196	12	presumptions	presumption	NOUN
ajfa-8148	196	13	and	and	CCONJ
ajfa-8148	196	14	ends	end	VERB
ajfa-8148	196	15	with	with	ADP
ajfa-8148	196	16	specific	specific	ADJ
ajfa-8148	196	17	methods	method	NOUN
ajfa-8148	196	18	and	and	CCONJ
ajfa-8148	196	19	rules	rule	NOUN
ajfa-8148	196	20	,	,	PUNCT
ajfa-8148	196	21	the	the	DET
ajfa-8148	196	22	inductive	inductive	ADJ
ajfa-8148	196	23	approach	approach	NOUN
ajfa-8148	196	24	,	,	PUNCT
ajfa-8148	196	25	on	on	ADP
ajfa-8148	196	26	the	the	DET
ajfa-8148	196	27	other	other	ADJ
ajfa-8148	196	28	hand	hand	NOUN
ajfa-8148	196	29	,	,	PUNCT
ajfa-8148	196	30	follows	follow	VERB
ajfa-8148	196	31	a	a	DET
ajfa-8148	196	32	totally	totally	ADV
ajfa-8148	196	33	adverse	adverse	ADJ
ajfa-8148	196	34	model	model	NOUN
ajfa-8148	196	35	:	:	PUNCT
ajfa-8148	196	36	the	the	DET
ajfa-8148	196	37	generalized	generalize	VERB
ajfa-8148	196	38	results	result	NOUN
ajfa-8148	196	39	are	be	AUX
ajfa-8148	196	40	taken	take	VERB
ajfa-8148	196	41	from	from	ADP
ajfa-8148	196	42	detailed	detailed	ADJ
ajfa-8148	196	43	observations	observation	NOUN
ajfa-8148	196	44	and	and	CCONJ
ajfa-8148	196	45	measurements	measurement	NOUN
ajfa-8148	196	46	.	.	PUNCT
ajfa-8148	197	1	it	it	PRON
ajfa-8148	197	2	is	be	AUX
ajfa-8148	197	3	notable	notable	ADJ
ajfa-8148	197	4	that	that	SCONJ
ajfa-8148	197	5	the	the	DET
ajfa-8148	197	6	data	datum	NOUN
ajfa-8148	197	7	that	that	PRON
ajfa-8148	197	8	are	be	AUX
ajfa-8148	197	9	chosen	choose	VERB
ajfa-8148	197	10	for	for	ADP
ajfa-8148	197	11	observations	observation	NOUN
ajfa-8148	197	12	to	to	PART
ajfa-8148	197	13	be	be	AUX
ajfa-8148	197	14	used	use	VERB
ajfa-8148	197	15	in	in	ADP
ajfa-8148	197	16	inductive	inductive	ADJ
ajfa-8148	197	17	reasoning	reasoning	NOUN
ajfa-8148	197	18	,	,	PUNCT
ajfa-8148	197	19	are	be	AUX
ajfa-8148	197	20	selected	select	VERB
ajfa-8148	197	21	by	by	ADP
ajfa-8148	197	22	deductive	deductive	ADJ
ajfa-8148	197	23	reasoning	reasoning	NOUN
ajfa-8148	197	24	,	,	PUNCT
ajfa-8148	197	25	therefore	therefore	ADV
ajfa-8148	197	26	the	the	DET
ajfa-8148	197	27	development	development	NOUN
ajfa-8148	197	28	of	of	ADP
ajfa-8148	197	29	theory	theory	NOUN
ajfa-8148	197	30	is	be	AUX
ajfa-8148	197	31	an	an	DET
ajfa-8148	197	32	iterative	iterative	NOUN
ajfa-8148	197	33	process	process	NOUN
ajfa-8148	197	34	(	(	PUNCT
ajfa-8148	197	35	vorster	vorster	NOUN
ajfa-8148	197	36	,	,	PUNCT
ajfa-8148	197	37	2007	2007	NUM
ajfa-8148	197	38	)	)	PUNCT
ajfa-8148	197	39	.	.	PUNCT
ajfa-8148	198	1	6	6	X
ajfa-8148	198	2	.	.	X
ajfa-8148	199	1	the	the	DET
ajfa-8148	199	2	role	role	NOUN
ajfa-8148	199	3	of	of	ADP
ajfa-8148	199	4	inductive	inductive	ADJ
ajfa-8148	199	5	and	and	CCONJ
ajfa-8148	199	6	deductive	deductive	ADJ
ajfa-8148	199	7	reasoning	reasoning	NOUN
ajfa-8148	199	8	in	in	ADP
ajfa-8148	199	9	developing	develop	VERB
ajfa-8148	199	10	accounting	accounting	NOUN
ajfa-8148	199	11	standards	standard	NOUN
ajfa-8148	199	12	standard	standard	ADJ
ajfa-8148	199	13	setters	setter	NOUN
ajfa-8148	199	14	introduced	introduce	VERB
ajfa-8148	199	15	the	the	DET
ajfa-8148	199	16	accounting	accounting	NOUN
ajfa-8148	199	17	theory	theory	NOUN
ajfa-8148	199	18	through	through	ADP
ajfa-8148	199	19	conceptual	conceptual	ADJ
ajfa-8148	199	20	framework	framework	NOUN
ajfa-8148	199	21	and	and	CCONJ
ajfa-8148	199	22	standards	standard	NOUN
ajfa-8148	199	23	.	.	PUNCT
ajfa-8148	200	1	what	what	PRON
ajfa-8148	200	2	is	be	AUX
ajfa-8148	200	3	expected	expect	VERB
ajfa-8148	200	4	from	from	ADP
ajfa-8148	200	5	the	the	DET
ajfa-8148	200	6	theory	theory	NOUN
ajfa-8148	200	7	of	of	ADP
ajfa-8148	200	8	accounting	accounting	NOUN
ajfa-8148	200	9	is	be	AUX
ajfa-8148	200	10	to	to	PART
ajfa-8148	200	11	enable	enable	VERB
ajfa-8148	200	12	the	the	DET
ajfa-8148	200	13	standard	standard	ADJ
ajfa-8148	200	14	setters	setter	NOUN
ajfa-8148	200	15	to	to	ADP
ajfa-8148	200	16	deduce	deduce	VERB
ajfa-8148	200	17	standards	standard	NOUN
ajfa-8148	200	18	.	.	PUNCT
ajfa-8148	201	1	developing	develop	VERB
ajfa-8148	201	2	accounting	accounting	NOUN
ajfa-8148	201	3	theory	theory	NOUN
ajfa-8148	201	4	and	and	CCONJ
ajfa-8148	201	5	the	the	DET
ajfa-8148	201	6	project	project	NOUN
ajfa-8148	201	7	of	of	ADP
ajfa-8148	201	8	developing	develop	VERB
ajfa-8148	201	9	the	the	DET
ajfa-8148	201	10	conceptual	conceptual	ADJ
ajfa-8148	201	11	asian	asian	ADJ
ajfa-8148	201	12	journal	journal	NOUN
ajfa-8148	201	13	of	of	ADP
ajfa-8148	201	14	finance	finance	PROPN
ajfa-8148	201	15	&	&	CCONJ
ajfa-8148	201	16	accounting	accounting	PROPN
ajfa-8148	201	17	issn	issn	PROPN
ajfa-8148	201	18	1946	1946	NUM
ajfa-8148	201	19	-	-	PUNCT
ajfa-8148	201	20	052x	052x	PROPN
ajfa-8148	201	21	2016	2016	NUM
ajfa-8148	201	22	,	,	PUNCT
ajfa-8148	201	23	vol	vol	NOUN
ajfa-8148	201	24	.	.	PROPN
ajfa-8148	201	25	8	8	NUM
ajfa-8148	201	26	,	,	PUNCT
ajfa-8148	201	27	no	no	INTJ
ajfa-8148	201	28	.	.	NOUN
ajfa-8148	201	29	1	1	NUM
ajfa-8148	201	30	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8148	201	31	32	32	NUM
ajfa-8148	201	32	framework	framework	NOUN
ajfa-8148	201	33	need	need	VERB
ajfa-8148	201	34	identifying	identify	VERB
ajfa-8148	201	35	something	something	PRON
ajfa-8148	201	36	that	that	PRON
ajfa-8148	201	37	can	can	AUX
ajfa-8148	201	38	be	be	AUX
ajfa-8148	201	39	used	use	VERB
ajfa-8148	201	40	for	for	ADP
ajfa-8148	201	41	deducing	deduce	VERB
ajfa-8148	201	42	the	the	DET
ajfa-8148	201	43	standards	standard	NOUN
ajfa-8148	201	44	.	.	PUNCT
ajfa-8148	202	1	following	follow	VERB
ajfa-8148	202	2	the	the	DET
ajfa-8148	202	3	global	global	ADJ
ajfa-8148	202	4	stock	stock	NOUN
ajfa-8148	202	5	market	market	NOUN
ajfa-8148	202	6	crisis	crisis	NOUN
ajfa-8148	202	7	of	of	ADP
ajfa-8148	202	8	1929	1929	NUM
ajfa-8148	202	9	,	,	PUNCT
ajfa-8148	202	10	the	the	DET
ajfa-8148	202	11	us	us	PROPN
ajfa-8148	202	12	government	government	NOUN
ajfa-8148	202	13	tended	tend	VERB
ajfa-8148	202	14	towards	towards	ADP
ajfa-8148	202	15	increasing	increase	VERB
ajfa-8148	202	16	the	the	DET
ajfa-8148	202	17	regulation	regulation	NOUN
ajfa-8148	202	18	of	of	ADP
ajfa-8148	202	19	financial	financial	ADJ
ajfa-8148	202	20	markets	market	NOUN
ajfa-8148	202	21	.	.	PUNCT
ajfa-8148	203	1	later	later	ADV
ajfa-8148	203	2	in	in	ADP
ajfa-8148	203	3	1934	1934	NUM
ajfa-8148	203	4	,	,	PUNCT
ajfa-8148	203	5	sec	sec	PROPN
ajfa-8148	203	6	was	be	AUX
ajfa-8148	203	7	established	establish	VERB
ajfa-8148	203	8	to	to	PART
ajfa-8148	203	9	monitor	monitor	VERB
ajfa-8148	203	10	the	the	DET
ajfa-8148	203	11	financial	financial	ADJ
ajfa-8148	203	12	market	market	NOUN
ajfa-8148	203	13	.	.	PUNCT
ajfa-8148	204	1	in	in	ADP
ajfa-8148	204	2	the	the	DET
ajfa-8148	204	3	meantime	meantime	NOUN
ajfa-8148	204	4	,	,	PUNCT
ajfa-8148	204	5	the	the	DET
ajfa-8148	204	6	need	need	NOUN
ajfa-8148	204	7	arose	arise	VERB
ajfa-8148	204	8	for	for	ADP
ajfa-8148	204	9	a	a	DET
ajfa-8148	204	10	deductive	deductive	ADJ
ajfa-8148	204	11	accounting	accounting	NOUN
ajfa-8148	204	12	theory	theory	NOUN
ajfa-8148	204	13	.	.	PUNCT
ajfa-8148	205	1	the	the	DET
ajfa-8148	205	2	vast	vast	ADJ
ajfa-8148	205	3	economic	economic	ADJ
ajfa-8148	205	4	and	and	CCONJ
ajfa-8148	205	5	social	social	ADJ
ajfa-8148	205	6	damages	damage	NOUN
ajfa-8148	205	7	caused	cause	VERB
ajfa-8148	205	8	by	by	ADP
ajfa-8148	205	9	the	the	DET
ajfa-8148	205	10	collapse	collapse	NOUN
ajfa-8148	205	11	of	of	ADP
ajfa-8148	205	12	the	the	DET
ajfa-8148	205	13	market	market	NOUN
ajfa-8148	205	14	forced	force	VERB
ajfa-8148	205	15	aaa	aaa	NOUN
ajfa-8148	205	16	to	to	PART
ajfa-8148	205	17	publish	publish	VERB
ajfa-8148	205	18	a	a	DET
ajfa-8148	205	19	tentative	tentative	ADJ
ajfa-8148	205	20	statement	statement	NOUN
ajfa-8148	205	21	of	of	ADP
ajfa-8148	205	22	accounting	accounting	NOUN
ajfa-8148	205	23	principles	principle	NOUN
ajfa-8148	205	24	underlying	underlie	VERB
ajfa-8148	205	25	corporate	corporate	ADJ
ajfa-8148	205	26	financial	financial	ADJ
ajfa-8148	205	27	statements	statement	NOUN
ajfa-8148	205	28	(	(	PUNCT
ajfa-8148	205	29	1936	1936	NUM
ajfa-8148	205	30	)	)	PUNCT
ajfa-8148	205	31	.	.	PUNCT
ajfa-8148	206	1	this	this	PRON
ajfa-8148	206	2	was	be	AUX
ajfa-8148	206	3	the	the	DET
ajfa-8148	206	4	first	first	ADJ
ajfa-8148	206	5	step	step	NOUN
ajfa-8148	206	6	in	in	ADP
ajfa-8148	206	7	the	the	DET
ajfa-8148	206	8	deductive	deductive	ADJ
ajfa-8148	206	9	approach	approach	NOUN
ajfa-8148	206	10	towards	towards	ADP
ajfa-8148	206	11	the	the	DET
ajfa-8148	206	12	accounting	accounting	NOUN
ajfa-8148	206	13	theory	theory	NOUN
ajfa-8148	206	14	that	that	PRON
ajfa-8148	206	15	happened	happen	VERB
ajfa-8148	206	16	in	in	ADP
ajfa-8148	206	17	line	line	NOUN
ajfa-8148	206	18	with	with	ADP
ajfa-8148	206	19	a	a	DET
ajfa-8148	206	20	change	change	NOUN
ajfa-8148	206	21	of	of	ADP
ajfa-8148	206	22	approach	approach	NOUN
ajfa-8148	206	23	in	in	ADP
ajfa-8148	206	24	1933	1933	NUM
ajfa-8148	206	25	to	to	PART
ajfa-8148	206	26	support	support	VERB
ajfa-8148	206	27	investors	investor	NOUN
ajfa-8148	206	28	and	and	CCONJ
ajfa-8148	206	29	creditors	creditor	NOUN
ajfa-8148	206	30	(	(	PUNCT
ajfa-8148	206	31	sutton	sutton	PROPN
ajfa-8148	206	32	,	,	PUNCT
ajfa-8148	206	33	2011	2011	NUM
ajfa-8148	206	34	)	)	PUNCT
ajfa-8148	206	35	.	.	PUNCT
ajfa-8148	207	1	with	with	ADP
ajfa-8148	207	2	the	the	DET
ajfa-8148	207	3	revision	revision	NOUN
ajfa-8148	207	4	of	of	ADP
ajfa-8148	207	5	1957	1957	NUM
ajfa-8148	207	6	,	,	PUNCT
ajfa-8148	207	7	titled	title	VERB
ajfa-8148	207	8	accounting	accounting	NOUN
ajfa-8148	207	9	and	and	CCONJ
ajfa-8148	207	10	reporting	reporting	NOUN
ajfa-8148	207	11	standards	standard	NOUN
ajfa-8148	207	12	for	for	ADP
ajfa-8148	207	13	corporate	corporate	ADJ
ajfa-8148	207	14	financial	financial	ADJ
ajfa-8148	207	15	statements	statement	NOUN
ajfa-8148	207	16	,	,	PUNCT
ajfa-8148	207	17	the	the	DET
ajfa-8148	207	18	efforts	effort	NOUN
ajfa-8148	207	19	of	of	ADP
ajfa-8148	207	20	aaa	aaa	NOUN
ajfa-8148	207	21	in	in	ADP
ajfa-8148	207	22	developing	develop	VERB
ajfa-8148	207	23	an	an	DET
ajfa-8148	207	24	accounting	accounting	NOUN
ajfa-8148	207	25	framework	framework	NOUN
ajfa-8148	207	26	,	,	PUNCT
ajfa-8148	207	27	which	which	PRON
ajfa-8148	207	28	were	be	AUX
ajfa-8148	207	29	originally	originally	ADV
ajfa-8148	207	30	based	base	VERB
ajfa-8148	207	31	on	on	ADP
ajfa-8148	207	32	inductive	inductive	ADJ
ajfa-8148	207	33	approach	approach	NOUN
ajfa-8148	207	34	,	,	PUNCT
ajfa-8148	207	35	gradually	gradually	ADV
ajfa-8148	207	36	changed	change	VERB
ajfa-8148	207	37	to	to	ADP
ajfa-8148	207	38	a	a	DET
ajfa-8148	207	39	deductive	deductive	ADJ
ajfa-8148	207	40	one	one	NOUN
ajfa-8148	207	41	(	(	PUNCT
ajfa-8148	207	42	riahi	riahi	NOUN
ajfa-8148	207	43	-	-	PUNCT
ajfa-8148	207	44	belkaoui	belkaoui	NOUN
ajfa-8148	207	45	,	,	PUNCT
ajfa-8148	207	46	1981	1981	NUM
ajfa-8148	207	47	)	)	PUNCT
ajfa-8148	207	48	.	.	PUNCT
ajfa-8148	208	1	in	in	ADP
ajfa-8148	208	2	1957–1964	1957–1964	NUM
ajfa-8148	208	3	,	,	PUNCT
ajfa-8148	208	4	some	some	PRON
ajfa-8148	208	5	questioned	question	VERB
ajfa-8148	208	6	the	the	DET
ajfa-8148	208	7	suitability	suitability	NOUN
ajfa-8148	208	8	of	of	ADP
ajfa-8148	208	9	the	the	DET
ajfa-8148	208	10	inductive	inductive	ADJ
ajfa-8148	208	11	approach	approach	NOUN
ajfa-8148	208	12	for	for	ADP
ajfa-8148	208	13	extracting	extract	VERB
ajfa-8148	208	14	accounting	accounting	NOUN
ajfa-8148	208	15	standards	standard	NOUN
ajfa-8148	208	16	and	and	CCONJ
ajfa-8148	208	17	opted	opt	VERB
ajfa-8148	208	18	for	for	ADP
ajfa-8148	208	19	a	a	DET
ajfa-8148	208	20	more	more	ADV
ajfa-8148	208	21	deductive	deductive	ADJ
ajfa-8148	208	22	and	and	CCONJ
ajfa-8148	208	23	conceptual	conceptual	ADJ
ajfa-8148	208	24	approach	approach	NOUN
ajfa-8148	208	25	.	.	PUNCT
ajfa-8148	209	1	a	a	DET
ajfa-8148	209	2	disagreement	disagreement	NOUN
ajfa-8148	209	3	has	have	AUX
ajfa-8148	209	4	always	always	ADV
ajfa-8148	209	5	been	be	AUX
ajfa-8148	209	6	existed	exist	VERB
ajfa-8148	209	7	between	between	ADP
ajfa-8148	209	8	the	the	DET
ajfa-8148	209	9	aicpa	aicpa	NOUN
ajfa-8148	209	10	and	and	CCONJ
ajfa-8148	209	11	aaa	aaa	VERB
ajfa-8148	209	12	in	in	ADP
ajfa-8148	209	13	this	this	DET
ajfa-8148	209	14	regard	regard	NOUN
ajfa-8148	209	15	.	.	PUNCT
ajfa-8148	210	1	aaa	aaa	NOUN
ajfa-8148	210	2	supported	support	VERB
ajfa-8148	210	3	deductive	deductive	ADJ
ajfa-8148	210	4	approach	approach	NOUN
ajfa-8148	210	5	.	.	PUNCT
ajfa-8148	211	1	this	this	DET
ajfa-8148	211	2	point	point	NOUN
ajfa-8148	211	3	displays	display	VERB
ajfa-8148	211	4	the	the	DET
ajfa-8148	211	5	differences	difference	NOUN
ajfa-8148	211	6	over	over	ADP
ajfa-8148	211	7	the	the	DET
ajfa-8148	211	8	standard	standard	ADJ
ajfa-8148	211	9	setting	set	VERB
ajfa-8148	211	10	methods	method	NOUN
ajfa-8148	211	11	.	.	PUNCT
ajfa-8148	212	1	in	in	ADP
ajfa-8148	212	2	inductive	inductive	ADJ
ajfa-8148	212	3	approach	approach	NOUN
ajfa-8148	212	4	,	,	PUNCT
ajfa-8148	212	5	standard	standard	ADJ
ajfa-8148	212	6	setters	setter	NOUN
ajfa-8148	212	7	tend	tend	VERB
ajfa-8148	212	8	to	to	PART
ajfa-8148	212	9	set	set	VERB
ajfa-8148	212	10	standards	standard	NOUN
ajfa-8148	212	11	with	with	ADP
ajfa-8148	212	12	a	a	DET
ajfa-8148	212	13	firefighting	firefighting	NOUN
ajfa-8148	212	14	approach	approach	NOUN
ajfa-8148	212	15	which	which	PRON
ajfa-8148	212	16	leads	lead	VERB
ajfa-8148	212	17	to	to	ADP
ajfa-8148	212	18	incompatible	incompatible	ADJ
ajfa-8148	212	19	standards	standard	NOUN
ajfa-8148	212	20	.	.	PUNCT
ajfa-8148	213	1	however	however	ADV
ajfa-8148	213	2	,	,	PUNCT
ajfa-8148	213	3	deductive	deductive	ADJ
ajfa-8148	213	4	approach	approach	NOUN
ajfa-8148	213	5	needs	need	VERB
ajfa-8148	213	6	a	a	DET
ajfa-8148	213	7	more	more	ADV
ajfa-8148	213	8	conceptual	conceptual	ADJ
ajfa-8148	213	9	view	view	NOUN
ajfa-8148	213	10	as	as	ADP
ajfa-8148	213	11	a	a	DET
ajfa-8148	213	12	basis	basis	NOUN
ajfa-8148	213	13	from	from	ADP
ajfa-8148	213	14	which	which	DET
ajfa-8148	213	15	deduction	deduction	NOUN
ajfa-8148	213	16	can	can	AUX
ajfa-8148	213	17	be	be	AUX
ajfa-8148	213	18	extracted	extract	VERB
ajfa-8148	213	19	.	.	PUNCT
ajfa-8148	214	1	in	in	ADP
ajfa-8148	214	2	the	the	DET
ajfa-8148	214	3	1960s	1960	NOUN
ajfa-8148	214	4	,	,	PUNCT
ajfa-8148	214	5	the	the	DET
ajfa-8148	214	6	failure	failure	NOUN
ajfa-8148	214	7	of	of	ADP
ajfa-8148	214	8	inductive	inductive	ADJ
ajfa-8148	214	9	approach	approach	NOUN
ajfa-8148	214	10	of	of	ADP
ajfa-8148	214	11	standard	standard	ADJ
ajfa-8148	214	12	setting	setting	NOUN
ajfa-8148	214	13	which	which	PRON
ajfa-8148	214	14	held	hold	VERB
ajfa-8148	214	15	sway	sway	NOUN
ajfa-8148	214	16	in	in	ADP
ajfa-8148	214	17	those	those	DET
ajfa-8148	214	18	days	day	NOUN
ajfa-8148	214	19	,	,	PUNCT
ajfa-8148	214	20	made	make	VERB
ajfa-8148	214	21	the	the	DET
ajfa-8148	214	22	deductive	deductive	ADJ
ajfa-8148	214	23	approach	approach	NOUN
ajfa-8148	214	24	more	more	ADV
ajfa-8148	214	25	tangible	tangible	ADJ
ajfa-8148	214	26	(	(	PUNCT
ajfa-8148	214	27	gore	gore	PROPN
ajfa-8148	214	28	,	,	PUNCT
ajfa-8148	214	29	1992	1992	NUM
ajfa-8148	214	30	)	)	PUNCT
ajfa-8148	214	31	.	.	PUNCT
ajfa-8148	215	1	moonitz	moonitz	PROPN
ajfa-8148	215	2	(	(	PUNCT
ajfa-8148	215	3	1961	1961	NUM
ajfa-8148	215	4	)	)	PUNCT
ajfa-8148	215	5	in	in	ADP
ajfa-8148	215	6	ars	ar	NOUN
ajfa-8148	215	7	no	no	INTJ
ajfa-8148	215	8	.	.	NOUN
ajfa-8148	215	9	1	1	NUM
ajfa-8148	215	10	,	,	PUNCT
ajfa-8148	215	11	titled	title	VERB
ajfa-8148	215	12	“	"	PUNCT
ajfa-8148	215	13	the	the	DET
ajfa-8148	215	14	basic	basic	ADJ
ajfa-8148	215	15	postulates	postulate	NOUN
ajfa-8148	215	16	of	of	ADP
ajfa-8148	215	17	accounting	accounting	NOUN
ajfa-8148	215	18	”	"	PUNCT
ajfa-8148	215	19	stated	state	VERB
ajfa-8148	215	20	that	that	SCONJ
ajfa-8148	215	21	they	they	PRON
ajfa-8148	215	22	have	have	AUX
ajfa-8148	215	23	reached	reach	VERB
ajfa-8148	215	24	to	to	ADP
ajfa-8148	215	25	the	the	DET
ajfa-8148	215	26	conclusion	conclusion	NOUN
ajfa-8148	215	27	and	and	CCONJ
ajfa-8148	215	28	in	in	ADP
ajfa-8148	215	29	order	order	NOUN
ajfa-8148	215	30	to	to	PART
ajfa-8148	215	31	develop	develop	VERB
ajfa-8148	215	32	fundamental	fundamental	ADJ
ajfa-8148	215	33	assumptions	assumption	NOUN
ajfa-8148	215	34	and	and	CCONJ
ajfa-8148	215	35	principles	principle	NOUN
ajfa-8148	215	36	of	of	ADP
ajfa-8148	215	37	accounting	accounting	NOUN
ajfa-8148	215	38	,	,	PUNCT
ajfa-8148	215	39	emphasis	emphasis	NOUN
ajfa-8148	215	40	should	should	AUX
ajfa-8148	215	41	be	be	AUX
ajfa-8148	215	42	put	put	VERB
ajfa-8148	215	43	on	on	ADP
ajfa-8148	215	44	deductive	deductive	ADJ
ajfa-8148	215	45	argument	argument	NOUN
ajfa-8148	215	46	(	(	PUNCT
ajfa-8148	215	47	dennis	dennis	PROPN
ajfa-8148	215	48	,	,	PUNCT
ajfa-8148	215	49	2014	2014	NUM
ajfa-8148	215	50	)	)	PUNCT
ajfa-8148	215	51	.	.	PUNCT
ajfa-8148	216	1	ars	ar	VERB
ajfa-8148	216	2	no	no	INTJ
ajfa-8148	216	3	.	.	NOUN
ajfa-8148	216	4	7	7	NUM
ajfa-8148	216	5	titled	title	VERB
ajfa-8148	216	6	inventory	inventory	NOUN
ajfa-8148	216	7	of	of	ADP
ajfa-8148	216	8	generally	generally	ADV
ajfa-8148	216	9	accepted	accept	VERB
ajfa-8148	216	10	accounting	accounting	NOUN
ajfa-8148	216	11	principles	principle	NOUN
ajfa-8148	216	12	for	for	ADP
ajfa-8148	216	13	business	business	NOUN
ajfa-8148	216	14	enterprises	enterprise	NOUN
ajfa-8148	216	15	(	(	PUNCT
ajfa-8148	216	16	1965	1965	NUM
ajfa-8148	216	17	)	)	PUNCT
ajfa-8148	216	18	,	,	PUNCT
ajfa-8148	216	19	was	be	AUX
ajfa-8148	216	20	written	write	VERB
ajfa-8148	216	21	by	by	ADP
ajfa-8148	216	22	paul	paul	PROPN
ajfa-8148	216	23	grady	grady	PROPN
ajfa-8148	216	24	.	.	PUNCT
ajfa-8148	217	1	this	this	DET
ajfa-8148	217	2	research	research	NOUN
ajfa-8148	217	3	followed	follow	VERB
ajfa-8148	217	4	the	the	DET
ajfa-8148	217	5	conservative	conservative	ADJ
ajfa-8148	217	6	views	view	NOUN
ajfa-8148	217	7	of	of	ADP
ajfa-8148	217	8	hatfield	hatfield	PROPN
ajfa-8148	217	9	and	and	CCONJ
ajfa-8148	217	10	moore	moore	PROPN
ajfa-8148	217	11	(	(	PUNCT
ajfa-8148	217	12	1938	1938	NUM
ajfa-8148	217	13	)	)	PUNCT
ajfa-8148	217	14	,	,	PUNCT
ajfa-8148	217	15	and	and	CCONJ
ajfa-8148	217	16	paton	paton	PROPN
ajfa-8148	217	17	and	and	CCONJ
ajfa-8148	217	18	littleton	littleton	PROPN
ajfa-8148	217	19	(	(	PUNCT
ajfa-8148	217	20	1940	1940	NUM
ajfa-8148	217	21	)	)	PUNCT
ajfa-8148	217	22	.	.	PUNCT
ajfa-8148	218	1	the	the	DET
ajfa-8148	218	2	study	study	NOUN
ajfa-8148	218	3	applied	apply	VERB
ajfa-8148	218	4	inductive	inductive	ADJ
ajfa-8148	218	5	approach	approach	NOUN
ajfa-8148	218	6	and	and	CCONJ
ajfa-8148	218	7	specified	specify	VERB
ajfa-8148	218	8	ten	ten	NUM
ajfa-8148	218	9	concepts	concept	NOUN
ajfa-8148	218	10	.	.	PUNCT
ajfa-8148	219	1	later	later	ADV
ajfa-8148	219	2	on	on	ADV
ajfa-8148	219	3	,	,	PUNCT
ajfa-8148	219	4	grady	grady	PROPN
ajfa-8148	219	5	presented	present	VERB
ajfa-8148	219	6	the	the	DET
ajfa-8148	219	7	generally	generally	ADV
ajfa-8148	219	8	accepted	accept	VERB
ajfa-8148	219	9	principles	principle	NOUN
ajfa-8148	219	10	of	of	ADP
ajfa-8148	219	11	accounting	account	VERB
ajfa-8148	219	12	precisely	precisely	ADV
ajfa-8148	219	13	and	and	CCONJ
ajfa-8148	219	14	as	as	ADP
ajfa-8148	219	15	a	a	DET
ajfa-8148	219	16	set	set	NOUN
ajfa-8148	219	17	of	of	ADP
ajfa-8148	219	18	goals	goal	NOUN
ajfa-8148	219	19	,	,	PUNCT
ajfa-8148	219	20	emphasizing	emphasize	VERB
ajfa-8148	219	21	the	the	DET
ajfa-8148	219	22	performance	performance	NOUN
ajfa-8148	219	23	of	of	ADP
ajfa-8148	219	24	accounting	accounting	NOUN
ajfa-8148	219	25	(	(	PUNCT
ajfa-8148	219	26	chatfield	chatfield	PROPN
ajfa-8148	219	27	,	,	PUNCT
ajfa-8148	219	28	1996	1996	NUM
ajfa-8148	219	29	)	)	PUNCT
ajfa-8148	219	30	.	.	PUNCT
ajfa-8148	220	1	a	a	DET
ajfa-8148	220	2	statement	statement	NOUN
ajfa-8148	220	3	of	of	ADP
ajfa-8148	220	4	basic	basic	ADJ
ajfa-8148	220	5	accounting	accounting	NOUN
ajfa-8148	220	6	theory	theory	NOUN
ajfa-8148	220	7	(	(	PUNCT
ajfa-8148	220	8	asobat	asobat	NOUN
ajfa-8148	220	9	)	)	PUNCT
ajfa-8148	220	10	was	be	AUX
ajfa-8148	220	11	published	publish	VERB
ajfa-8148	220	12	a	a	DET
ajfa-8148	220	13	year	year	NOUN
ajfa-8148	220	14	later	later	ADV
ajfa-8148	220	15	.	.	PUNCT
ajfa-8148	221	1	asobat	asobat	PROPN
ajfa-8148	221	2	(	(	PUNCT
ajfa-8148	221	3	1966	1966	NUM
ajfa-8148	221	4	)	)	PUNCT
ajfa-8148	221	5	can	can	AUX
ajfa-8148	221	6	be	be	AUX
ajfa-8148	221	7	considered	consider	VERB
ajfa-8148	221	8	as	as	ADP
ajfa-8148	221	9	a	a	DET
ajfa-8148	221	10	significant	significant	ADJ
ajfa-8148	221	11	turning	turning	NOUN
ajfa-8148	221	12	point	point	NOUN
ajfa-8148	221	13	(	(	PUNCT
ajfa-8148	221	14	young	young	ADJ
ajfa-8148	221	15	,	,	PUNCT
ajfa-8148	221	16	2006	2006	NUM
ajfa-8148	221	17	)	)	PUNCT
ajfa-8148	221	18	.	.	PUNCT
ajfa-8148	222	1	it	it	PRON
ajfa-8148	222	2	rejected	reject	VERB
ajfa-8148	222	3	previous	previous	ADJ
ajfa-8148	222	4	opinions	opinion	NOUN
ajfa-8148	222	5	,	,	PUNCT
ajfa-8148	222	6	including	include	VERB
ajfa-8148	222	7	grady	grady	PROPN
ajfa-8148	222	8	's	's	PART
ajfa-8148	222	9	report	report	NOUN
ajfa-8148	222	10	(	(	PUNCT
ajfa-8148	222	11	1965	1965	NUM
ajfa-8148	222	12	)	)	PUNCT
ajfa-8148	222	13	.	.	PUNCT
ajfa-8148	223	1	grady	grady	PROPN
ajfa-8148	223	2	's	's	PART
ajfa-8148	223	3	report	report	NOUN
ajfa-8148	223	4	challenged	challenge	VERB
ajfa-8148	223	5	paton	paton	PROPN
ajfa-8148	223	6	and	and	CCONJ
ajfa-8148	223	7	littleton	littleton	PROPN
ajfa-8148	223	8	's	's	PART
ajfa-8148	223	9	idea	idea	NOUN
ajfa-8148	223	10	.	.	PUNCT
ajfa-8148	224	1	paton	paton	PROPN
ajfa-8148	224	2	and	and	CCONJ
ajfa-8148	224	3	littleton	littleton	PROPN
ajfa-8148	224	4	(	(	PUNCT
ajfa-8148	224	5	1940	1940	NUM
ajfa-8148	224	6	)	)	PUNCT
ajfa-8148	224	7	had	have	AUX
ajfa-8148	224	8	used	use	VERB
ajfa-8148	224	9	a	a	DET
ajfa-8148	224	10	thoroughly	thoroughly	ADV
ajfa-8148	224	11	inductive	inductive	ADJ
ajfa-8148	224	12	approach	approach	NOUN
ajfa-8148	224	13	in	in	ADP
ajfa-8148	224	14	their	their	PRON
ajfa-8148	224	15	dissertation	dissertation	NOUN
ajfa-8148	224	16	(	(	PUNCT
ajfa-8148	224	17	mattessich	mattessich	NOUN
ajfa-8148	224	18	,	,	PUNCT
ajfa-8148	224	19	1995	1995	NUM
ajfa-8148	224	20	)	)	PUNCT
ajfa-8148	224	21	.	.	PUNCT
ajfa-8148	225	1	asobat	asobat	PROPN
ajfa-8148	225	2	(	(	PUNCT
ajfa-8148	225	3	1966	1966	NUM
ajfa-8148	225	4	)	)	PUNCT
ajfa-8148	225	5	considered	consider	VERB
ajfa-8148	225	6	accounting	account	VERB
ajfa-8148	225	7	as	as	ADP
ajfa-8148	225	8	a	a	DET
ajfa-8148	225	9	financial	financial	ADJ
ajfa-8148	225	10	reporting	reporting	NOUN
ajfa-8148	225	11	system	system	NOUN
ajfa-8148	225	12	(	(	PUNCT
ajfa-8148	225	13	sutton	sutton	PROPN
ajfa-8148	225	14	,	,	PUNCT
ajfa-8148	225	15	2011	2011	NUM
ajfa-8148	225	16	)	)	PUNCT
ajfa-8148	225	17	.	.	PUNCT
ajfa-8148	226	1	chambers	chamber	NOUN
ajfa-8148	226	2	(	(	PUNCT
ajfa-8148	226	3	1966	1966	NUM
ajfa-8148	226	4	)	)	PUNCT
ajfa-8148	226	5	suggested	suggest	VERB
ajfa-8148	226	6	that	that	SCONJ
ajfa-8148	226	7	rule	rule	NOUN
ajfa-8148	226	8	setting	set	VERB
ajfa-8148	226	9	is	be	AUX
ajfa-8148	226	10	a	a	DET
ajfa-8148	226	11	deductive	deductive	ADJ
ajfa-8148	226	12	process	process	NOUN
ajfa-8148	226	13	.	.	PUNCT
ajfa-8148	227	1	having	having	AUX
ajfa-8148	227	2	assumed	assume	VERB
ajfa-8148	227	3	the	the	DET
ajfa-8148	227	4	principles	principle	NOUN
ajfa-8148	227	5	through	through	ADP
ajfa-8148	227	6	logical	logical	ADJ
ajfa-8148	227	7	deduction	deduction	NOUN
ajfa-8148	227	8	,	,	PUNCT
ajfa-8148	227	9	one	one	PRON
ajfa-8148	227	10	can	can	AUX
ajfa-8148	227	11	get	get	VERB
ajfa-8148	227	12	the	the	DET
ajfa-8148	227	13	rules	rule	NOUN
ajfa-8148	227	14	.	.	PUNCT
ajfa-8148	228	1	chambers	chamber	NOUN
ajfa-8148	228	2	believed	believe	VERB
ajfa-8148	228	3	that	that	SCONJ
ajfa-8148	228	4	paton	paton	PROPN
ajfa-8148	228	5	's	's	PART
ajfa-8148	228	6	(	(	PUNCT
ajfa-8148	228	7	1992	1992	NUM
ajfa-8148	228	8	)	)	PUNCT
ajfa-8148	228	9	book	book	NOUN
ajfa-8148	228	10	titled	title	VERB
ajfa-8148	228	11	“	"	PUNCT
ajfa-8148	228	12	the	the	DET
ajfa-8148	228	13	theory	theory	NOUN
ajfa-8148	228	14	of	of	ADP
ajfa-8148	228	15	accounting	accounting	NOUN
ajfa-8148	228	16	”	"	PUNCT
ajfa-8148	228	17	for	for	ADP
ajfa-8148	228	18	the	the	DET
ajfa-8148	228	19	first	first	ADJ
ajfa-8148	228	20	time	time	NOUN
ajfa-8148	228	21	pointed	point	VERB
ajfa-8148	228	22	to	to	ADP
ajfa-8148	228	23	the	the	DET
ajfa-8148	228	24	topic	topic	NOUN
ajfa-8148	228	25	of	of	ADP
ajfa-8148	228	26	deductive	deductive	ADJ
ajfa-8148	228	27	extraction	extraction	NOUN
ajfa-8148	228	28	of	of	ADP
ajfa-8148	228	29	a	a	DET
ajfa-8148	228	30	set	set	NOUN
ajfa-8148	228	31	of	of	ADP
ajfa-8148	228	32	rules	rule	NOUN
ajfa-8148	228	33	out	out	ADP
ajfa-8148	228	34	of	of	ADP
ajfa-8148	228	35	a	a	DET
ajfa-8148	228	36	set	set	NOUN
ajfa-8148	228	37	of	of	ADP
ajfa-8148	228	38	postulates	postulate	NOUN
ajfa-8148	228	39	.	.	PUNCT
ajfa-8148	229	1	littleton	littleton	PROPN
ajfa-8148	229	2	's	's	PART
ajfa-8148	229	3	(	(	PUNCT
ajfa-8148	229	4	1953	1953	NUM
ajfa-8148	229	5	)	)	PUNCT
ajfa-8148	229	6	book	book	NOUN
ajfa-8148	229	7	titled	title	VERB
ajfa-8148	229	8	“	"	PUNCT
ajfa-8148	229	9	the	the	DET
ajfa-8148	229	10	structure	structure	NOUN
ajfa-8148	229	11	of	of	ADP
ajfa-8148	229	12	accounting	accounting	NOUN
ajfa-8148	229	13	theory	theory	NOUN
ajfa-8148	229	14	”	"	PUNCT
ajfa-8148	229	15	was	be	AUX
ajfa-8148	229	16	formed	form	VERB
ajfa-8148	229	17	based	base	VERB
ajfa-8148	229	18	on	on	ADP
ajfa-8148	229	19	the	the	DET
ajfa-8148	229	20	idea	idea	NOUN
ajfa-8148	229	21	that	that	SCONJ
ajfa-8148	229	22	as	as	ADV
ajfa-8148	229	23	far	far	ADV
ajfa-8148	229	24	as	as	SCONJ
ajfa-8148	229	25	there	there	PRON
ajfa-8148	229	26	are	be	VERB
ajfa-8148	229	27	supporting	support	VERB
ajfa-8148	229	28	explanations	explanation	NOUN
ajfa-8148	229	29	,	,	PUNCT
ajfa-8148	229	30	the	the	DET
ajfa-8148	229	31	rules	rule	NOUN
ajfa-8148	229	32	seem	seem	VERB
ajfa-8148	229	33	to	to	PART
ajfa-8148	229	34	have	have	AUX
ajfa-8148	229	35	been	be	AUX
ajfa-8148	229	36	extracted	extract	VERB
ajfa-8148	229	37	asian	asian	ADJ
ajfa-8148	229	38	journal	journal	NOUN
ajfa-8148	229	39	of	of	ADP
ajfa-8148	229	40	finance	finance	PROPN
ajfa-8148	229	41	&	&	CCONJ
ajfa-8148	229	42	accounting	accounting	PROPN
ajfa-8148	229	43	issn	issn	PROPN
ajfa-8148	229	44	1946	1946	NUM
ajfa-8148	229	45	-	-	PUNCT
ajfa-8148	229	46	052x	052x	PROPN
ajfa-8148	229	47	2016	2016	NUM
ajfa-8148	229	48	,	,	PUNCT
ajfa-8148	229	49	vol	vol	NOUN
ajfa-8148	229	50	.	.	PROPN
ajfa-8148	229	51	8	8	NUM
ajfa-8148	229	52	,	,	PUNCT
ajfa-8148	229	53	no	no	INTJ
ajfa-8148	229	54	.	.	NOUN
ajfa-8148	229	55	1	1	NUM
ajfa-8148	229	56	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8148	229	57	33	33	NUM
ajfa-8148	229	58	deductively	deductively	ADV
ajfa-8148	229	59	(	(	PUNCT
ajfa-8148	229	60	chambers	chamber	NOUN
ajfa-8148	229	61	,	,	PUNCT
ajfa-8148	229	62	1966	1966	NUM
ajfa-8148	229	63	)	)	PUNCT
ajfa-8148	229	64	.	.	PUNCT
ajfa-8148	230	1	prior	prior	ADV
ajfa-8148	230	2	to	to	ADP
ajfa-8148	230	3	1970s	1970	NOUN
ajfa-8148	230	4	,	,	PUNCT
ajfa-8148	230	5	the	the	DET
ajfa-8148	230	6	american	american	ADJ
ajfa-8148	230	7	and	and	CCONJ
ajfa-8148	230	8	british	british	ADJ
ajfa-8148	230	9	accountants	accountant	NOUN
ajfa-8148	230	10	'	'	PART
ajfa-8148	230	11	procedure	procedure	NOUN
ajfa-8148	230	12	for	for	ADP
ajfa-8148	230	13	achieving	achieve	VERB
ajfa-8148	230	14	consistency	consistency	NOUN
ajfa-8148	230	15	in	in	ADP
ajfa-8148	230	16	financial	financial	ADJ
ajfa-8148	230	17	accounting	accounting	NOUN
ajfa-8148	230	18	was	be	AUX
ajfa-8148	230	19	to	to	PART
ajfa-8148	230	20	use	use	VERB
ajfa-8148	230	21	an	an	DET
ajfa-8148	230	22	inductive	inductive	ADJ
ajfa-8148	230	23	approach	approach	NOUN
ajfa-8148	230	24	based	base	VERB
ajfa-8148	230	25	on	on	ADP
ajfa-8148	230	26	logical	logical	ADJ
ajfa-8148	230	27	justification	justification	NOUN
ajfa-8148	230	28	of	of	ADP
ajfa-8148	230	29	what	what	PRON
ajfa-8148	230	30	has	have	AUX
ajfa-8148	230	31	happened	happen	VERB
ajfa-8148	230	32	in	in	ADP
ajfa-8148	230	33	practice	practice	NOUN
ajfa-8148	230	34	.	.	PUNCT
ajfa-8148	231	1	however	however	ADV
ajfa-8148	231	2	,	,	PUNCT
ajfa-8148	231	3	this	this	DET
ajfa-8148	231	4	method	method	NOUN
ajfa-8148	231	5	was	be	AUX
ajfa-8148	231	6	criticized	criticize	VERB
ajfa-8148	231	7	because	because	SCONJ
ajfa-8148	231	8	only	only	ADJ
ajfa-8148	231	9	problems	problem	NOUN
ajfa-8148	231	10	were	be	AUX
ajfa-8148	231	11	dealt	deal	VERB
ajfa-8148	231	12	with	with	ADP
ajfa-8148	231	13	when	when	SCONJ
ajfa-8148	231	14	they	they	PRON
ajfa-8148	231	15	arose	arise	VERB
ajfa-8148	231	16	.	.	PUNCT
ajfa-8148	232	1	this	this	PRON
ajfa-8148	232	2	led	lead	VERB
ajfa-8148	232	3	to	to	ADP
ajfa-8148	232	4	overlapping	overlap	VERB
ajfa-8148	232	5	and	and	CCONJ
ajfa-8148	232	6	contradiction	contradiction	NOUN
ajfa-8148	232	7	.	.	PUNCT
ajfa-8148	233	1	then	then	ADV
ajfa-8148	233	2	,	,	PUNCT
ajfa-8148	233	3	they	they	PRON
ajfa-8148	233	4	followed	follow	VERB
ajfa-8148	233	5	the	the	DET
ajfa-8148	233	6	deductive	deductive	ADJ
ajfa-8148	233	7	approach	approach	NOUN
ajfa-8148	233	8	based	base	VERB
ajfa-8148	233	9	on	on	ADP
ajfa-8148	233	10	theoretical	theoretical	ADJ
ajfa-8148	233	11	postulates	postulate	NOUN
ajfa-8148	233	12	.	.	PUNCT
ajfa-8148	234	1	however	however	ADV
ajfa-8148	234	2	,	,	PUNCT
ajfa-8148	234	3	this	this	DET
ajfa-8148	234	4	approach	approach	NOUN
ajfa-8148	234	5	was	be	AUX
ajfa-8148	234	6	also	also	ADV
ajfa-8148	234	7	criticized	criticize	VERB
ajfa-8148	234	8	because	because	SCONJ
ajfa-8148	234	9	it	it	PRON
ajfa-8148	234	10	was	be	AUX
ajfa-8148	234	11	unrealistic	unrealistic	ADJ
ajfa-8148	234	12	.	.	PUNCT
ajfa-8148	235	1	this	this	PRON
ajfa-8148	235	2	led	lead	VERB
ajfa-8148	235	3	to	to	ADP
ajfa-8148	235	4	the	the	DET
ajfa-8148	235	5	creation	creation	NOUN
ajfa-8148	235	6	of	of	ADP
ajfa-8148	235	7	demand	demand	NOUN
ajfa-8148	235	8	for	for	ADP
ajfa-8148	235	9	a	a	DET
ajfa-8148	235	10	conceptual	conceptual	ADJ
ajfa-8148	235	11	framework	framework	NOUN
ajfa-8148	235	12	for	for	ADP
ajfa-8148	235	13	providing	provide	VERB
ajfa-8148	235	14	a	a	DET
ajfa-8148	235	15	set	set	NOUN
ajfa-8148	235	16	of	of	ADP
ajfa-8148	235	17	integrated	integrate	VERB
ajfa-8148	235	18	principles	principle	NOUN
ajfa-8148	235	19	of	of	ADP
ajfa-8148	235	20	financial	financial	ADJ
ajfa-8148	235	21	reporting	reporting	NOUN
ajfa-8148	235	22	(	(	PUNCT
ajfa-8148	235	23	collis	collis	PROPN
ajfa-8148	235	24	et	et	NOUN
ajfa-8148	235	25	al	al	PROPN
ajfa-8148	235	26	,	,	PUNCT
ajfa-8148	235	27	2012	2012	NUM
ajfa-8148	235	28	)	)	PUNCT
ajfa-8148	235	29	.	.	PUNCT
ajfa-8148	236	1	the	the	DET
ajfa-8148	236	2	important	important	ADJ
ajfa-8148	236	3	decision	decision	NOUN
ajfa-8148	236	4	in	in	ADP
ajfa-8148	236	5	the	the	DET
ajfa-8148	236	6	conceptual	conceptual	ADJ
ajfa-8148	236	7	framework	framework	NOUN
ajfa-8148	236	8	project	project	NOUN
ajfa-8148	236	9	was	be	AUX
ajfa-8148	236	10	for	for	SCONJ
ajfa-8148	236	11	the	the	DET
ajfa-8148	236	12	framework	framework	NOUN
ajfa-8148	236	13	to	to	PART
ajfa-8148	236	14	be	be	AUX
ajfa-8148	236	15	based	base	VERB
ajfa-8148	236	16	on	on	ADP
ajfa-8148	236	17	a	a	DET
ajfa-8148	236	18	deductive	deductive	ADJ
ajfa-8148	236	19	approach	approach	NOUN
ajfa-8148	236	20	.	.	PUNCT
ajfa-8148	237	1	as	as	SCONJ
ajfa-8148	237	2	it	it	PRON
ajfa-8148	237	3	was	be	AUX
ajfa-8148	237	4	mentioned	mention	VERB
ajfa-8148	237	5	before	before	ADV
ajfa-8148	237	6	,	,	PUNCT
ajfa-8148	237	7	this	this	DET
ajfa-8148	237	8	deductive	deductive	ADJ
ajfa-8148	237	9	approach	approach	NOUN
ajfa-8148	237	10	had	have	AUX
ajfa-8148	237	11	already	already	ADV
ajfa-8148	237	12	been	be	AUX
ajfa-8148	237	13	used	use	VERB
ajfa-8148	237	14	,	,	PUNCT
ajfa-8148	237	15	the	the	DET
ajfa-8148	237	16	most	most	ADV
ajfa-8148	237	17	famous	famous	ADJ
ajfa-8148	237	18	cases	case	NOUN
ajfa-8148	237	19	were	be	AUX
ajfa-8148	237	20	in	in	ADP
ajfa-8148	237	21	ars	ar	NOUN
ajfa-8148	237	22	no	no	INTJ
ajfa-8148	237	23	.	.	NOUN
ajfa-8148	237	24	3	3	NUM
ajfa-8148	237	25	in	in	ADP
ajfa-8148	237	26	1962	1962	NUM
ajfa-8148	237	27	and	and	CCONJ
ajfa-8148	237	28	trueblood	trueblood	NOUN
ajfa-8148	237	29	study	study	NOUN
ajfa-8148	237	30	group	group	NOUN
ajfa-8148	237	31	in	in	ADP
ajfa-8148	237	32	a	a	DET
ajfa-8148	237	33	report	report	NOUN
ajfa-8148	237	34	titled	title	VERB
ajfa-8148	237	35	"	"	PUNCT
ajfa-8148	237	36	objectives	objective	NOUN
ajfa-8148	237	37	of	of	ADP
ajfa-8148	237	38	financial	financial	ADJ
ajfa-8148	237	39	statements	statement	NOUN
ajfa-8148	237	40	"	"	PUNCT
ajfa-8148	237	41	in	in	ADP
ajfa-8148	237	42	1973	1973	NUM
ajfa-8148	237	43	.	.	PUNCT
ajfa-8148	238	1	the	the	DET
ajfa-8148	238	2	opposite	opposite	ADJ
ajfa-8148	238	3	approach	approach	NOUN
ajfa-8148	238	4	had	have	AUX
ajfa-8148	238	5	also	also	ADV
ajfa-8148	238	6	been	be	AUX
ajfa-8148	238	7	already	already	ADV
ajfa-8148	238	8	used	use	VERB
ajfa-8148	238	9	,	,	PUNCT
ajfa-8148	238	10	the	the	DET
ajfa-8148	238	11	most	most	ADV
ajfa-8148	238	12	famous	famous	ADJ
ajfa-8148	238	13	cases	case	NOUN
ajfa-8148	238	14	were	be	AUX
ajfa-8148	238	15	in	in	ADP
ajfa-8148	238	16	apb	apb	PROPN
ajfa-8148	238	17	no	no	NOUN
ajfa-8148	238	18	.	.	PROPN
ajfa-8148	238	19	4	4	NUM
ajfa-8148	238	20	(	(	PUNCT
ajfa-8148	238	21	1970	1970	NUM
ajfa-8148	238	22	)	)	PUNCT
ajfa-8148	238	23	titled	title	VERB
ajfa-8148	238	24	"	"	PUNCT
ajfa-8148	238	25	basic	basic	ADJ
ajfa-8148	238	26	concepts	concept	NOUN
ajfa-8148	238	27	and	and	CCONJ
ajfa-8148	238	28	accounting	accounting	NOUN
ajfa-8148	238	29	principles	principle	NOUN
ajfa-8148	238	30	underlying	underlie	VERB
ajfa-8148	238	31	financial	financial	ADJ
ajfa-8148	238	32	statements	statement	NOUN
ajfa-8148	238	33	of	of	ADP
ajfa-8148	238	34	business	business	NOUN
ajfa-8148	238	35	enterprises	enterprise	NOUN
ajfa-8148	238	36	"	"	PUNCT
ajfa-8148	238	37	(	(	PUNCT
ajfa-8148	238	38	graham	graham	PROPN
ajfa-8148	238	39	and	and	CCONJ
ajfa-8148	238	40	carmichael	carmichael	PROPN
ajfa-8148	238	41	,	,	PUNCT
ajfa-8148	238	42	2012	2012	NUM
ajfa-8148	238	43	)	)	PUNCT
ajfa-8148	238	44	.	.	PUNCT
ajfa-8148	239	1	regardless	regardless	ADV
ajfa-8148	239	2	of	of	ADP
ajfa-8148	239	3	various	various	ADJ
ajfa-8148	239	4	merits	merit	NOUN
ajfa-8148	239	5	and	and	CCONJ
ajfa-8148	239	6	flaws	flaw	NOUN
ajfa-8148	239	7	of	of	ADP
ajfa-8148	239	8	both	both	DET
ajfa-8148	239	9	approaches	approach	NOUN
ajfa-8148	239	10	,	,	PUNCT
ajfa-8148	239	11	the	the	DET
ajfa-8148	239	12	main	main	ADJ
ajfa-8148	239	13	difference	difference	NOUN
ajfa-8148	239	14	between	between	ADP
ajfa-8148	239	15	them	they	PRON
ajfa-8148	239	16	is	be	AUX
ajfa-8148	239	17	that	that	SCONJ
ajfa-8148	239	18	the	the	DET
ajfa-8148	239	19	inductive	inductive	ADJ
ajfa-8148	239	20	approach	approach	NOUN
ajfa-8148	239	21	suggests	suggest	VERB
ajfa-8148	239	22	using	use	VERB
ajfa-8148	239	23	old	old	ADJ
ajfa-8148	239	24	solutions	solution	NOUN
ajfa-8148	239	25	for	for	ADP
ajfa-8148	239	26	solving	solve	VERB
ajfa-8148	239	27	modern	modern	ADJ
ajfa-8148	239	28	problems	problem	NOUN
ajfa-8148	239	29	,	,	PUNCT
ajfa-8148	239	30	while	while	SCONJ
ajfa-8148	239	31	the	the	DET
ajfa-8148	239	32	deductive	deductive	ADJ
ajfa-8148	239	33	approach	approach	NOUN
ajfa-8148	239	34	tends	tend	VERB
ajfa-8148	239	35	towards	towards	ADP
ajfa-8148	239	36	applying	apply	VERB
ajfa-8148	239	37	new	new	ADJ
ajfa-8148	239	38	solutions	solution	NOUN
ajfa-8148	239	39	for	for	ADP
ajfa-8148	239	40	solving	solve	VERB
ajfa-8148	239	41	old	old	ADJ
ajfa-8148	239	42	problems	problem	NOUN
ajfa-8148	239	43	.	.	PUNCT
ajfa-8148	240	1	therefore	therefore	ADV
ajfa-8148	240	2	,	,	PUNCT
ajfa-8148	240	3	the	the	DET
ajfa-8148	240	4	resolve	resolve	NOUN
ajfa-8148	240	5	of	of	ADP
ajfa-8148	240	6	fasb	fasb	NOUN
ajfa-8148	240	7	for	for	ADP
ajfa-8148	240	8	using	use	VERB
ajfa-8148	240	9	a	a	DET
ajfa-8148	240	10	deductive	deductive	ADJ
ajfa-8148	240	11	framework	framework	NOUN
ajfa-8148	240	12	,	,	PUNCT
ajfa-8148	240	13	has	have	AUX
ajfa-8148	240	14	increased	increase	VERB
ajfa-8148	240	15	the	the	DET
ajfa-8148	240	16	supporting	supporting	NOUN
ajfa-8148	240	17	of	of	ADP
ajfa-8148	240	18	significant	significant	ADJ
ajfa-8148	240	19	changes	change	NOUN
ajfa-8148	240	20	in	in	ADP
ajfa-8148	240	21	the	the	DET
ajfa-8148	240	22	gaap	gaap	NOUN
ajfa-8148	240	23	.	.	PUNCT
ajfa-8148	241	1	accordingly	accordingly	ADV
ajfa-8148	241	2	,	,	PUNCT
ajfa-8148	241	3	the	the	DET
ajfa-8148	241	4	conceptual	conceptual	ADJ
ajfa-8148	241	5	framework	framework	NOUN
ajfa-8148	241	6	project	project	NOUN
ajfa-8148	241	7	has	have	AUX
ajfa-8148	241	8	been	be	AUX
ajfa-8148	241	9	and	and	CCONJ
ajfa-8148	241	10	is	be	AUX
ajfa-8148	241	11	controversial	controversial	ADJ
ajfa-8148	241	12	(	(	PUNCT
ajfa-8148	241	13	graham	graham	PROPN
ajfa-8148	241	14	and	and	CCONJ
ajfa-8148	241	15	carmichael	carmichael	PROPN
ajfa-8148	241	16	,	,	PUNCT
ajfa-8148	241	17	2012	2012	NUM
ajfa-8148	241	18	)	)	PUNCT
ajfa-8148	241	19	.	.	PUNCT
ajfa-8148	242	1	regarding	regard	VERB
ajfa-8148	242	2	the	the	DET
ajfa-8148	242	3	accounting	accounting	NOUN
ajfa-8148	242	4	standards	standard	NOUN
ajfa-8148	242	5	,	,	PUNCT
ajfa-8148	242	6	the	the	DET
ajfa-8148	242	7	main	main	ADJ
ajfa-8148	242	8	element	element	NOUN
ajfa-8148	242	9	in	in	ADP
ajfa-8148	242	10	establishing	establish	VERB
ajfa-8148	242	11	the	the	DET
ajfa-8148	242	12	suggested	suggest	VERB
ajfa-8148	242	13	rule	rule	NOUN
ajfa-8148	242	14	will	will	AUX
ajfa-8148	242	15	be	be	AUX
ajfa-8148	242	16	induction	induction	NOUN
ajfa-8148	242	17	.	.	PUNCT
ajfa-8148	243	1	there	there	PRON
ajfa-8148	243	2	can	can	AUX
ajfa-8148	243	3	be	be	AUX
ajfa-8148	243	4	no	no	DET
ajfa-8148	243	5	action	action	NOUN
ajfa-8148	243	6	which	which	PRON
ajfa-8148	243	7	is	be	AUX
ajfa-8148	243	8	totally	totally	ADV
ajfa-8148	243	9	abstract	abstract	ADJ
ajfa-8148	243	10	.	.	PUNCT
ajfa-8148	244	1	although	although	SCONJ
ajfa-8148	244	2	,	,	PUNCT
ajfa-8148	244	3	when	when	SCONJ
ajfa-8148	244	4	it	it	PRON
ajfa-8148	244	5	is	be	AUX
ajfa-8148	244	6	established	establish	VERB
ajfa-8148	244	7	,	,	PUNCT
ajfa-8148	244	8	such	such	DET
ajfa-8148	244	9	a	a	DET
ajfa-8148	244	10	broad	broad	ADJ
ajfa-8148	244	11	philosophy	philosophy	NOUN
ajfa-8148	244	12	can	can	AUX
ajfa-8148	244	13	be	be	AUX
ajfa-8148	244	14	helpful	helpful	ADJ
ajfa-8148	244	15	in	in	ADP
ajfa-8148	244	16	developing	develop	VERB
ajfa-8148	244	17	a	a	DET
ajfa-8148	244	18	relevant	relevant	ADJ
ajfa-8148	244	19	set	set	NOUN
ajfa-8148	244	20	of	of	ADP
ajfa-8148	244	21	standards	standard	NOUN
ajfa-8148	244	22	.	.	PUNCT
ajfa-8148	245	1	however	however	ADV
ajfa-8148	245	2	,	,	PUNCT
ajfa-8148	245	3	this	this	PRON
ajfa-8148	245	4	is	be	AUX
ajfa-8148	245	5	not	not	PART
ajfa-8148	245	6	an	an	DET
ajfa-8148	245	7	inductive	inductive	ADJ
ajfa-8148	245	8	process	process	NOUN
ajfa-8148	245	9	and	and	CCONJ
ajfa-8148	245	10	its	its	PRON
ajfa-8148	245	11	product	product	NOUN
ajfa-8148	245	12	,	,	PUNCT
ajfa-8148	245	13	the	the	DET
ajfa-8148	245	14	prescriptive	prescriptive	ADJ
ajfa-8148	245	15	standards	standard	NOUN
ajfa-8148	245	16	of	of	ADP
ajfa-8148	245	17	accounting	accounting	NOUN
ajfa-8148	245	18	,	,	PUNCT
ajfa-8148	245	19	are	be	AUX
ajfa-8148	245	20	not	not	PART
ajfa-8148	245	21	theoretical	theoretical	ADJ
ajfa-8148	245	22	institutions	institution	NOUN
ajfa-8148	245	23	at	at	ADV
ajfa-8148	245	24	all	all	ADV
ajfa-8148	245	25	.	.	PUNCT
ajfa-8148	246	1	they	they	PRON
ajfa-8148	246	2	are	be	AUX
ajfa-8148	246	3	guidelines	guideline	NOUN
ajfa-8148	246	4	for	for	ADP
ajfa-8148	246	5	action	action	NOUN
ajfa-8148	246	6	which	which	PRON
ajfa-8148	246	7	have	have	AUX
ajfa-8148	246	8	been	be	AUX
ajfa-8148	246	9	proposed	propose	VERB
ajfa-8148	246	10	by	by	ADP
ajfa-8148	246	11	a	a	DET
ajfa-8148	246	12	body	body	NOUN
ajfa-8148	246	13	established	establish	VERB
ajfa-8148	246	14	to	to	PART
ajfa-8148	246	15	serve	serve	VERB
ajfa-8148	246	16	this	this	DET
ajfa-8148	246	17	goal	goal	NOUN
ajfa-8148	246	18	.	.	PUNCT
ajfa-8148	247	1	if	if	SCONJ
ajfa-8148	247	2	the	the	DET
ajfa-8148	247	3	aim	aim	NOUN
ajfa-8148	247	4	of	of	ADP
ajfa-8148	247	5	accounting	accounting	NOUN
ajfa-8148	247	6	standards	standard	NOUN
ajfa-8148	247	7	is	be	AUX
ajfa-8148	247	8	to	to	PART
ajfa-8148	247	9	form	form	VERB
ajfa-8148	247	10	an	an	DET
ajfa-8148	247	11	integrated	integrate	VERB
ajfa-8148	247	12	set	set	NOUN
ajfa-8148	247	13	of	of	ADP
ajfa-8148	247	14	optimum	optimum	ADJ
ajfa-8148	247	15	accounting	accounting	NOUN
ajfa-8148	247	16	practices	practice	NOUN
ajfa-8148	247	17	,	,	PUNCT
ajfa-8148	247	18	these	these	DET
ajfa-8148	247	19	standards	standard	NOUN
ajfa-8148	247	20	need	need	VERB
ajfa-8148	247	21	to	to	PART
ajfa-8148	247	22	be	be	AUX
ajfa-8148	247	23	deducted	deduct	VERB
ajfa-8148	247	24	from	from	ADP
ajfa-8148	247	25	a	a	DET
ajfa-8148	247	26	theoretical	theoretical	ADJ
ajfa-8148	247	27	institutions	institution	NOUN
ajfa-8148	247	28	with	with	ADP
ajfa-8148	247	29	an	an	DET
ajfa-8148	247	30	upper	upper	ADJ
ajfa-8148	247	31	hand	hand	NOUN
ajfa-8148	247	32	,	,	PUNCT
ajfa-8148	247	33	which	which	PRON
ajfa-8148	247	34	is	be	AUX
ajfa-8148	247	35	in	in	ADP
ajfa-8148	247	36	fact	fact	NOUN
ajfa-8148	247	37	the	the	DET
ajfa-8148	247	38	conceptual	conceptual	ADJ
ajfa-8148	247	39	framework	framework	NOUN
ajfa-8148	247	40	.	.	PUNCT
ajfa-8148	248	1	in	in	ADP
ajfa-8148	248	2	this	this	DET
ajfa-8148	248	3	situation	situation	NOUN
ajfa-8148	248	4	,	,	PUNCT
ajfa-8148	248	5	it	it	PRON
ajfa-8148	248	6	is	be	AUX
ajfa-8148	248	7	the	the	DET
ajfa-8148	248	8	real	real	ADJ
ajfa-8148	248	9	standards	standard	NOUN
ajfa-8148	248	10	that	that	PRON
ajfa-8148	248	11	form	form	VERB
ajfa-8148	248	12	the	the	DET
ajfa-8148	248	13	theory	theory	NOUN
ajfa-8148	248	14	in	in	ADP
ajfa-8148	248	15	question	question	NOUN
ajfa-8148	248	16	.	.	PUNCT
ajfa-8148	249	1	regarding	regard	VERB
ajfa-8148	249	2	the	the	DET
ajfa-8148	249	3	inductive	inductive	ADJ
ajfa-8148	249	4	theories	theory	NOUN
ajfa-8148	249	5	,	,	PUNCT
ajfa-8148	249	6	those	those	DET
ajfa-8148	249	7	practices	practice	NOUN
ajfa-8148	249	8	that	that	PRON
ajfa-8148	249	9	gain	gain	VERB
ajfa-8148	249	10	pervasive	pervasive	ADJ
ajfa-8148	249	11	applications	application	NOUN
ajfa-8148	249	12	,	,	PUNCT
ajfa-8148	249	13	constitute	constitute	VERB
ajfa-8148	249	14	the	the	DET
ajfa-8148	249	15	positive	positive	ADJ
ajfa-8148	249	16	accounting	accounting	NOUN
ajfa-8148	249	17	theory	theory	NOUN
ajfa-8148	249	18	.	.	PUNCT
ajfa-8148	250	1	however	however	ADV
ajfa-8148	250	2	,	,	PUNCT
ajfa-8148	250	3	regarding	regard	VERB
ajfa-8148	250	4	the	the	DET
ajfa-8148	250	5	deductive	deductive	ADJ
ajfa-8148	250	6	theory	theory	NOUN
ajfa-8148	250	7	,	,	PUNCT
ajfa-8148	250	8	standards	standard	NOUN
ajfa-8148	250	9	that	that	PRON
ajfa-8148	250	10	deduced	deduce	VERB
ajfa-8148	250	11	from	from	ADP
ajfa-8148	250	12	meta	meta	ADJ
ajfa-8148	250	13	-	-	PUNCT
ajfa-8148	250	14	theory	theory	NOUN
ajfa-8148	250	15	play	play	VERB
ajfa-8148	250	16	this	this	DET
ajfa-8148	250	17	role	role	NOUN
ajfa-8148	250	18	(	(	PUNCT
ajfa-8148	250	19	roslender	roslender	NOUN
ajfa-8148	250	20	,	,	PUNCT
ajfa-8148	250	21	1992	1992	NUM
ajfa-8148	250	22	)	)	PUNCT
ajfa-8148	250	23	.	.	PUNCT
ajfa-8148	251	1	dennis	dennis	PROPN
ajfa-8148	251	2	(	(	PUNCT
ajfa-8148	251	3	2014	2014	NUM
ajfa-8148	251	4	)	)	PUNCT
ajfa-8148	251	5	investigated	investigate	VERB
ajfa-8148	251	6	the	the	DET
ajfa-8148	251	7	type	type	NOUN
ajfa-8148	251	8	of	of	ADP
ajfa-8148	251	9	reasoning	reasoning	NOUN
ajfa-8148	251	10	used	use	VERB
ajfa-8148	251	11	in	in	ADP
ajfa-8148	251	12	standard	standard	ADJ
ajfa-8148	251	13	setting	setting	NOUN
ajfa-8148	251	14	decisions	decision	NOUN
ajfa-8148	251	15	.	.	PUNCT
ajfa-8148	252	1	he	he	PRON
ajfa-8148	252	2	proposed	propose	VERB
ajfa-8148	252	3	that	that	SCONJ
ajfa-8148	252	4	when	when	SCONJ
ajfa-8148	252	5	such	such	ADJ
ajfa-8148	252	6	decisions	decision	NOUN
ajfa-8148	252	7	are	be	AUX
ajfa-8148	252	8	accompanied	accompany	VERB
ajfa-8148	252	9	by	by	ADP
ajfa-8148	252	10	a	a	DET
ajfa-8148	252	11	consideration	consideration	NOUN
ajfa-8148	252	12	of	of	ADP
ajfa-8148	252	13	the	the	DET
ajfa-8148	252	14	intended	intend	VERB
ajfa-8148	252	15	goals	goal	NOUN
ajfa-8148	252	16	,	,	PUNCT
ajfa-8148	252	17	the	the	DET
ajfa-8148	252	18	type	type	NOUN
ajfa-8148	252	19	of	of	ADP
ajfa-8148	252	20	reasoning	reasoning	NOUN
ajfa-8148	252	21	should	should	AUX
ajfa-8148	252	22	not	not	PART
ajfa-8148	252	23	be	be	AUX
ajfa-8148	252	24	taken	take	VERB
ajfa-8148	252	25	as	as	ADV
ajfa-8148	252	26	deductive	deductive	ADJ
ajfa-8148	252	27	but	but	CCONJ
ajfa-8148	252	28	as	as	ADP
ajfa-8148	252	29	a	a	DET
ajfa-8148	252	30	form	form	NOUN
ajfa-8148	252	31	of	of	ADP
ajfa-8148	252	32	practical	practical	ADJ
ajfa-8148	252	33	reasoning	reasoning	NOUN
ajfa-8148	252	34	.	.	PUNCT
ajfa-8148	253	1	decision	decision	NOUN
ajfa-8148	253	2	making	making	NOUN
ajfa-8148	253	3	in	in	ADP
ajfa-8148	253	4	standard	standard	ADJ
ajfa-8148	253	5	setting	setting	NOUN
ajfa-8148	253	6	is	be	AUX
ajfa-8148	253	7	an	an	DET
ajfa-8148	253	8	argument	argument	NOUN
ajfa-8148	253	9	for	for	ADP
ajfa-8148	253	10	the	the	DET
ajfa-8148	253	11	demand	demand	NOUN
ajfa-8148	253	12	of	of	ADP
ajfa-8148	253	13	developing	develop	VERB
ajfa-8148	253	14	standards	standard	NOUN
ajfa-8148	253	15	.	.	PUNCT
ajfa-8148	254	1	in	in	ADP
ajfa-8148	254	2	the	the	DET
ajfa-8148	254	3	rule	rule	NOUN
ajfa-8148	254	4	-	-	PUNCT
ajfa-8148	254	5	based	base	VERB
ajfa-8148	254	6	approach	approach	NOUN
ajfa-8148	254	7	of	of	ADP
ajfa-8148	254	8	standard	standard	ADJ
ajfa-8148	254	9	setting	setting	NOUN
ajfa-8148	254	10	,	,	PUNCT
ajfa-8148	254	11	the	the	DET
ajfa-8148	254	12	standard	standard	ADJ
ajfa-8148	254	13	setter	setter	NOUN
ajfa-8148	254	14	wants	want	VERB
ajfa-8148	254	15	all	all	PRON
ajfa-8148	254	16	of	of	ADP
ajfa-8148	254	17	the	the	DET
ajfa-8148	254	18	rules	rule	NOUN
ajfa-8148	254	19	that	that	PRON
ajfa-8148	254	20	are	be	AUX
ajfa-8148	254	21	related	relate	VERB
ajfa-8148	254	22	to	to	ADP
ajfa-8148	254	23	the	the	DET
ajfa-8148	254	24	intended	intend	VERB
ajfa-8148	254	25	goal	goal	NOUN
ajfa-8148	254	26	.	.	PUNCT
ajfa-8148	255	1	it	it	PRON
ajfa-8148	255	2	is	be	AUX
ajfa-8148	255	3	easy	easy	ADJ
ajfa-8148	255	4	to	to	PART
ajfa-8148	255	5	set	set	VERB
ajfa-8148	255	6	standards	standard	NOUN
ajfa-8148	255	7	in	in	ADP
ajfa-8148	255	8	this	this	DET
ajfa-8148	255	9	approach	approach	NOUN
ajfa-8148	255	10	since	since	SCONJ
ajfa-8148	255	11	all	all	DET
ajfa-8148	255	12	the	the	DET
ajfa-8148	255	13	standard	standard	ADJ
ajfa-8148	255	14	setter	setter	NOUN
ajfa-8148	255	15	needs	need	VERB
ajfa-8148	255	16	to	to	PART
ajfa-8148	255	17	do	do	VERB
ajfa-8148	255	18	is	be	AUX
ajfa-8148	255	19	identify	identify	VERB
ajfa-8148	255	20	the	the	DET
ajfa-8148	255	21	rule	rule	NOUN
ajfa-8148	255	22	suitable	suitable	ADJ
ajfa-8148	255	23	for	for	ADP
ajfa-8148	255	24	a	a	DET
ajfa-8148	255	25	certain	certain	ADJ
ajfa-8148	255	26	goal	goal	NOUN
ajfa-8148	255	27	and	and	CCONJ
ajfa-8148	255	28	conclude	conclude	VERB
ajfa-8148	255	29	that	that	SCONJ
ajfa-8148	255	30	he	he	PRON
ajfa-8148	255	31	asian	asian	PROPN
ajfa-8148	255	32	journal	journal	PROPN
ajfa-8148	255	33	of	of	ADP
ajfa-8148	255	34	finance	finance	PROPN
ajfa-8148	255	35	&	&	CCONJ
ajfa-8148	255	36	accounting	accounting	PROPN
ajfa-8148	255	37	issn	issn	PROPN
ajfa-8148	255	38	1946	1946	NUM
ajfa-8148	255	39	-	-	PUNCT
ajfa-8148	255	40	052x	052x	PROPN
ajfa-8148	255	41	2016	2016	NUM
ajfa-8148	255	42	,	,	PUNCT
ajfa-8148	255	43	vol	vol	NOUN
ajfa-8148	255	44	.	.	PROPN
ajfa-8148	255	45	8	8	NUM
ajfa-8148	255	46	,	,	PUNCT
ajfa-8148	255	47	no	no	INTJ
ajfa-8148	255	48	.	.	NOUN
ajfa-8148	255	49	1	1	NUM
ajfa-8148	255	50	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8148	255	51	34	34	NUM
ajfa-8148	255	52	wants	want	VERB
ajfa-8148	255	53	to	to	PART
ajfa-8148	255	54	publish	publish	VERB
ajfa-8148	255	55	it	it	PRON
ajfa-8148	255	56	.	.	PUNCT
ajfa-8148	256	1	in	in	ADP
ajfa-8148	256	2	this	this	DET
ajfa-8148	256	3	situation	situation	NOUN
ajfa-8148	256	4	,	,	PUNCT
ajfa-8148	256	5	no	no	DET
ajfa-8148	256	6	decision	decision	NOUN
ajfa-8148	256	7	or	or	CCONJ
ajfa-8148	256	8	option	option	NOUN
ajfa-8148	256	9	is	be	AUX
ajfa-8148	256	10	involved	involve	VERB
ajfa-8148	256	11	.	.	PUNCT
ajfa-8148	257	1	this	this	DET
ajfa-8148	257	2	type	type	NOUN
ajfa-8148	257	3	of	of	ADP
ajfa-8148	257	4	argument	argument	NOUN
ajfa-8148	257	5	is	be	AUX
ajfa-8148	257	6	deductive	deductive	ADJ
ajfa-8148	257	7	and	and	CCONJ
ajfa-8148	257	8	the	the	DET
ajfa-8148	257	9	conclusions	conclusion	NOUN
ajfa-8148	257	10	necessarily	necessarily	ADV
ajfa-8148	257	11	follow	follow	VERB
ajfa-8148	257	12	the	the	DET
ajfa-8148	257	13	premises	premise	NOUN
ajfa-8148	257	14	.	.	PUNCT
ajfa-8148	258	1	in	in	ADP
ajfa-8148	258	2	this	this	DET
ajfa-8148	258	3	approach	approach	NOUN
ajfa-8148	258	4	,	,	PUNCT
ajfa-8148	258	5	the	the	DET
ajfa-8148	258	6	rule	rule	NOUN
ajfa-8148	258	7	is	be	AUX
ajfa-8148	258	8	something	something	PRON
ajfa-8148	258	9	that	that	PRON
ajfa-8148	258	10	needs	need	VERB
ajfa-8148	258	11	to	to	PART
ajfa-8148	258	12	be	be	AUX
ajfa-8148	258	13	followed	follow	VERB
ajfa-8148	258	14	under	under	ADP
ajfa-8148	258	15	all	all	DET
ajfa-8148	258	16	circumstances	circumstance	NOUN
ajfa-8148	258	17	.	.	PUNCT
ajfa-8148	259	1	regarding	regard	VERB
ajfa-8148	259	2	accounting	accounting	NOUN
ajfa-8148	259	3	standards	standard	NOUN
ajfa-8148	259	4	,	,	PUNCT
ajfa-8148	259	5	this	this	PRON
ajfa-8148	259	6	means	mean	VERB
ajfa-8148	259	7	that	that	SCONJ
ajfa-8148	259	8	there	there	PRON
ajfa-8148	259	9	is	be	VERB
ajfa-8148	259	10	no	no	DET
ajfa-8148	259	11	probability	probability	NOUN
ajfa-8148	259	12	of	of	ADP
ajfa-8148	259	13	disagreement	disagreement	NOUN
ajfa-8148	259	14	on	on	ADP
ajfa-8148	259	15	what	what	PRON
ajfa-8148	259	16	has	have	AUX
ajfa-8148	259	17	been	be	AUX
ajfa-8148	259	18	meant	mean	VERB
ajfa-8148	259	19	by	by	ADP
ajfa-8148	259	20	a	a	DET
ajfa-8148	259	21	particular	particular	ADJ
ajfa-8148	259	22	rule	rule	NOUN
ajfa-8148	259	23	,	,	PUNCT
ajfa-8148	259	24	since	since	SCONJ
ajfa-8148	259	25	in	in	ADP
ajfa-8148	259	26	deduction	deduction	NOUN
ajfa-8148	259	27	,	,	PUNCT
ajfa-8148	259	28	if	if	SCONJ
ajfa-8148	259	29	the	the	DET
ajfa-8148	259	30	premises	premise	NOUN
ajfa-8148	259	31	are	be	AUX
ajfa-8148	259	32	accepted	accept	VERB
ajfa-8148	259	33	,	,	PUNCT
ajfa-8148	259	34	the	the	DET
ajfa-8148	259	35	conclusion	conclusion	NOUN
ajfa-8148	259	36	will	will	AUX
ajfa-8148	259	37	necessarily	necessarily	ADV
ajfa-8148	259	38	follow	follow	VERB
ajfa-8148	259	39	(	(	PUNCT
ajfa-8148	259	40	dennis	dennis	PROPN
ajfa-8148	259	41	,	,	PUNCT
ajfa-8148	259	42	2014	2014	NUM
ajfa-8148	259	43	)	)	PUNCT
ajfa-8148	259	44	.	.	PUNCT
ajfa-8148	260	1	if	if	SCONJ
ajfa-8148	260	2	the	the	DET
ajfa-8148	260	3	argument	argument	NOUN
ajfa-8148	260	4	is	be	AUX
ajfa-8148	260	5	not	not	PART
ajfa-8148	260	6	deductive	deductive	ADJ
ajfa-8148	260	7	,	,	PUNCT
ajfa-8148	260	8	then	then	ADV
ajfa-8148	260	9	such	such	DET
ajfa-8148	260	10	an	an	DET
ajfa-8148	260	11	argument	argument	NOUN
ajfa-8148	260	12	involves	involve	VERB
ajfa-8148	260	13	option	option	NOUN
ajfa-8148	260	14	or	or	CCONJ
ajfa-8148	260	15	decision	decision	NOUN
ajfa-8148	260	16	and	and	CCONJ
ajfa-8148	260	17	there	there	PRON
ajfa-8148	260	18	is	be	VERB
ajfa-8148	260	19	a	a	DET
ajfa-8148	260	20	need	need	NOUN
ajfa-8148	260	21	for	for	ADP
ajfa-8148	260	22	judgment	judgment	NOUN
ajfa-8148	260	23	in	in	ADP
ajfa-8148	260	24	conclusion	conclusion	NOUN
ajfa-8148	260	25	.	.	PUNCT
ajfa-8148	261	1	the	the	DET
ajfa-8148	261	2	concluded	conclude	VERB
ajfa-8148	261	3	result	result	NOUN
ajfa-8148	261	4	is	be	AUX
ajfa-8148	261	5	not	not	PART
ajfa-8148	261	6	necessary	necessary	ADJ
ajfa-8148	261	7	,	,	PUNCT
ajfa-8148	261	8	therefore	therefore	ADV
ajfa-8148	261	9	an	an	DET
ajfa-8148	261	10	element	element	NOUN
ajfa-8148	261	11	of	of	ADP
ajfa-8148	261	12	option	option	NOUN
ajfa-8148	261	13	or	or	CCONJ
ajfa-8148	261	14	decision	decision	NOUN
ajfa-8148	261	15	will	will	AUX
ajfa-8148	261	16	be	be	AUX
ajfa-8148	261	17	involved	involve	VERB
ajfa-8148	261	18	(	(	PUNCT
ajfa-8148	261	19	salmon	salmon	NOUN
ajfa-8148	261	20	,	,	PUNCT
ajfa-8148	261	21	1992	1992	NUM
ajfa-8148	261	22	)	)	PUNCT
ajfa-8148	261	23	.	.	PUNCT
ajfa-8148	262	1	when	when	SCONJ
ajfa-8148	262	2	a	a	DET
ajfa-8148	262	3	principle	principle	NOUN
ajfa-8148	262	4	-	-	PUNCT
ajfa-8148	262	5	based	base	VERB
ajfa-8148	262	6	approach	approach	NOUN
ajfa-8148	262	7	is	be	AUX
ajfa-8148	262	8	used	use	VERB
ajfa-8148	262	9	for	for	ADP
ajfa-8148	262	10	extracting	extract	VERB
ajfa-8148	262	11	specific	specific	ADJ
ajfa-8148	262	12	standards	standard	NOUN
ajfa-8148	262	13	,	,	PUNCT
ajfa-8148	262	14	judgment	judgment	NOUN
ajfa-8148	262	15	is	be	AUX
ajfa-8148	262	16	needed	need	VERB
ajfa-8148	262	17	.	.	PUNCT
ajfa-8148	263	1	this	this	DET
ajfa-8148	263	2	means	mean	NOUN
ajfa-8148	263	3	,	,	PUNCT
ajfa-8148	263	4	standard	standard	ADJ
ajfa-8148	263	5	setters	setter	NOUN
ajfa-8148	263	6	that	that	PRON
ajfa-8148	263	7	use	use	VERB
ajfa-8148	263	8	principle	principle	NOUN
ajfa-8148	263	9	-	-	PUNCT
ajfa-8148	263	10	based	base	VERB
ajfa-8148	263	11	approach	approach	NOUN
ajfa-8148	263	12	for	for	ADP
ajfa-8148	263	13	extracting	extract	VERB
ajfa-8148	263	14	specific	specific	ADJ
ajfa-8148	263	15	standards	standard	NOUN
ajfa-8148	263	16	should	should	AUX
ajfa-8148	263	17	use	use	VERB
ajfa-8148	263	18	judgment	judgment	NOUN
ajfa-8148	263	19	in	in	ADP
ajfa-8148	263	20	their	their	PRON
ajfa-8148	263	21	argument	argument	NOUN
ajfa-8148	263	22	.	.	PUNCT
ajfa-8148	264	1	in	in	ADP
ajfa-8148	264	2	this	this	DET
ajfa-8148	264	3	approach	approach	NOUN
ajfa-8148	264	4	,	,	PUNCT
ajfa-8148	264	5	the	the	DET
ajfa-8148	264	6	argument	argument	NOUN
ajfa-8148	264	7	applied	apply	VERB
ajfa-8148	264	8	is	be	AUX
ajfa-8148	264	9	a	a	DET
ajfa-8148	264	10	deductive	deductive	ADJ
ajfa-8148	264	11	one	one	NOUN
ajfa-8148	264	12	.	.	PUNCT
ajfa-8148	265	1	in	in	ADP
ajfa-8148	265	2	the	the	DET
ajfa-8148	265	3	subject	subject	NOUN
ajfa-8148	265	4	of	of	ADP
ajfa-8148	265	5	auditing	auditing	NOUN
ajfa-8148	265	6	,	,	PUNCT
ajfa-8148	265	7	standards	standard	NOUN
ajfa-8148	265	8	may	may	AUX
ajfa-8148	265	9	require	require	VERB
ajfa-8148	265	10	the	the	DET
ajfa-8148	265	11	auditor	auditor	NOUN
ajfa-8148	265	12	to	to	PART
ajfa-8148	265	13	search	search	VERB
ajfa-8148	265	14	for	for	ADP
ajfa-8148	265	15	pieces	piece	NOUN
ajfa-8148	265	16	of	of	ADP
ajfa-8148	265	17	evidence	evidence	NOUN
ajfa-8148	265	18	for	for	ADP
ajfa-8148	265	19	confirming	confirm	VERB
ajfa-8148	265	20	a	a	DET
ajfa-8148	265	21	claim	claim	NOUN
ajfa-8148	265	22	in	in	ADP
ajfa-8148	265	23	financial	financial	ADJ
ajfa-8148	265	24	statements	statement	NOUN
ajfa-8148	265	25	.	.	PUNCT
ajfa-8148	266	1	here	here	ADV
ajfa-8148	266	2	,	,	PUNCT
ajfa-8148	266	3	searching	search	VERB
ajfa-8148	266	4	for	for	ADP
ajfa-8148	266	5	evidence	evidence	NOUN
ajfa-8148	266	6	,	,	PUNCT
ajfa-8148	266	7	they	they	PRON
ajfa-8148	266	8	have	have	AUX
ajfa-8148	266	9	used	use	VERB
ajfa-8148	266	10	inductive	inductive	ADJ
ajfa-8148	266	11	instead	instead	ADV
ajfa-8148	266	12	of	of	ADP
ajfa-8148	266	13	deductive	deductive	ADJ
ajfa-8148	266	14	argument	argument	NOUN
ajfa-8148	266	15	,	,	PUNCT
ajfa-8148	266	16	and	and	CCONJ
ajfa-8148	266	17	judgment	judgment	NOUN
ajfa-8148	266	18	should	should	AUX
ajfa-8148	266	19	be	be	AUX
ajfa-8148	266	20	applied	apply	VERB
ajfa-8148	266	21	(	(	PUNCT
ajfa-8148	266	22	dennis	dennis	PROPN
ajfa-8148	266	23	,	,	PUNCT
ajfa-8148	266	24	2014	2014	NUM
ajfa-8148	266	25	)	)	PUNCT
ajfa-8148	266	26	.	.	PUNCT
ajfa-8148	267	1	7	7	X
ajfa-8148	267	2	.	.	X
ajfa-8148	267	3	summary	summary	NOUN
ajfa-8148	267	4	and	and	CCONJ
ajfa-8148	267	5	conclusion	conclusion	NOUN
ajfa-8148	267	6	in	in	ADP
ajfa-8148	267	7	this	this	DET
ajfa-8148	267	8	paper	paper	NOUN
ajfa-8148	267	9	,	,	PUNCT
ajfa-8148	267	10	while	while	SCONJ
ajfa-8148	267	11	explaining	explain	VERB
ajfa-8148	267	12	deductive	deductive	ADJ
ajfa-8148	267	13	and	and	CCONJ
ajfa-8148	267	14	inductive	inductive	ADJ
ajfa-8148	267	15	reasoning	reasoning	NOUN
ajfa-8148	267	16	,	,	PUNCT
ajfa-8148	267	17	we	we	PRON
ajfa-8148	267	18	elaborated	elaborate	VERB
ajfa-8148	267	19	on	on	ADP
ajfa-8148	267	20	their	their	PRON
ajfa-8148	267	21	role	role	NOUN
ajfa-8148	267	22	in	in	ADP
ajfa-8148	267	23	accounting	accounting	NOUN
ajfa-8148	267	24	theory	theory	NOUN
ajfa-8148	267	25	,	,	PUNCT
ajfa-8148	267	26	developing	develop	VERB
ajfa-8148	267	27	standards	standard	NOUN
ajfa-8148	267	28	,	,	PUNCT
ajfa-8148	267	29	and	and	CCONJ
ajfa-8148	267	30	accounting	accounting	NOUN
ajfa-8148	267	31	research	research	NOUN
ajfa-8148	267	32	.	.	PUNCT
ajfa-8148	268	1	accounting	accounting	NOUN
ajfa-8148	268	2	theory	theory	NOUN
ajfa-8148	268	3	has	have	AUX
ajfa-8148	268	4	been	be	AUX
ajfa-8148	268	5	developed	develop	VERB
ajfa-8148	268	6	by	by	ADP
ajfa-8148	268	7	the	the	DET
ajfa-8148	268	8	process	process	NOUN
ajfa-8148	268	9	of	of	ADP
ajfa-8148	268	10	accounting	accounting	NOUN
ajfa-8148	268	11	research	research	NOUN
ajfa-8148	268	12	and	and	CCONJ
ajfa-8148	268	13	has	have	AUX
ajfa-8148	268	14	been	be	AUX
ajfa-8148	268	15	modified	modify	VERB
ajfa-8148	268	16	gradually	gradually	ADV
ajfa-8148	268	17	.	.	PUNCT
ajfa-8148	269	1	accounting	accounting	NOUN
ajfa-8148	269	2	theory	theory	NOUN
ajfa-8148	269	3	,	,	PUNCT
ajfa-8148	269	4	along	along	ADP
ajfa-8148	269	5	with	with	ADP
ajfa-8148	269	6	political	political	ADJ
ajfa-8148	269	7	factors	factor	NOUN
ajfa-8148	269	8	and	and	CCONJ
ajfa-8148	269	9	economic	economic	ADJ
ajfa-8148	269	10	circumstances	circumstance	NOUN
ajfa-8148	269	11	,	,	PUNCT
ajfa-8148	269	12	is	be	AUX
ajfa-8148	269	13	one	one	NUM
ajfa-8148	269	14	of	of	ADP
ajfa-8148	269	15	the	the	DET
ajfa-8148	269	16	main	main	ADJ
ajfa-8148	269	17	factors	factor	NOUN
ajfa-8148	269	18	influencing	influence	VERB
ajfa-8148	269	19	the	the	DET
ajfa-8148	269	20	development	development	NOUN
ajfa-8148	269	21	of	of	ADP
ajfa-8148	269	22	accounting	accounting	NOUN
ajfa-8148	269	23	standards	standard	NOUN
ajfa-8148	269	24	.	.	PUNCT
ajfa-8148	270	1	the	the	DET
ajfa-8148	270	2	standards	standard	NOUN
ajfa-8148	270	3	and	and	CCONJ
ajfa-8148	270	4	other	other	ADJ
ajfa-8148	270	5	announcements	announcement	NOUN
ajfa-8148	270	6	of	of	ADP
ajfa-8148	270	7	policy	policy	NOUN
ajfa-8148	270	8	making	making	NOUN
ajfa-8148	270	9	organizations	organization	NOUN
ajfa-8148	270	10	have	have	AUX
ajfa-8148	270	11	been	be	AUX
ajfa-8148	270	12	interpreted	interpret	VERB
ajfa-8148	270	13	and	and	CCONJ
ajfa-8148	270	14	executed	execute	VERB
ajfa-8148	270	15	.	.	PUNCT
ajfa-8148	271	1	in	in	ADP
ajfa-8148	271	2	the	the	DET
ajfa-8148	271	3	process	process	NOUN
ajfa-8148	271	4	of	of	ADP
ajfa-8148	271	5	developing	develop	VERB
ajfa-8148	271	6	an	an	DET
ajfa-8148	271	7	accounting	accounting	NOUN
ajfa-8148	271	8	theory	theory	NOUN
ajfa-8148	271	9	,	,	PUNCT
ajfa-8148	271	10	the	the	DET
ajfa-8148	271	11	reasoning	reasoning	NOUN
ajfa-8148	271	12	method	method	NOUN
ajfa-8148	271	13	is	be	AUX
ajfa-8148	271	14	highly	highly	ADV
ajfa-8148	271	15	significant	significant	ADJ
ajfa-8148	271	16	.	.	PUNCT
ajfa-8148	272	1	developing	develop	VERB
ajfa-8148	272	2	the	the	DET
ajfa-8148	272	3	theory	theory	NOUN
ajfa-8148	272	4	in	in	ADP
ajfa-8148	272	5	the	the	DET
ajfa-8148	272	6	first	first	ADJ
ajfa-8148	272	7	place	place	NOUN
ajfa-8148	272	8	has	have	VERB
ajfa-8148	272	9	a	a	DET
ajfa-8148	272	10	deductive	deductive	ADJ
ajfa-8148	272	11	process	process	NOUN
ajfa-8148	272	12	in	in	ADP
ajfa-8148	272	13	social	social	ADJ
ajfa-8148	272	14	sciences	science	NOUN
ajfa-8148	272	15	.	.	PUNCT
ajfa-8148	273	1	the	the	DET
ajfa-8148	273	2	researcher	researcher	NOUN
ajfa-8148	273	3	via	via	ADP
ajfa-8148	273	4	observing	observe	VERB
ajfa-8148	273	5	phenomenon	phenomenon	NOUN
ajfa-8148	273	6	or	or	CCONJ
ajfa-8148	273	7	studying	study	VERB
ajfa-8148	273	8	the	the	DET
ajfa-8148	273	9	literature	literature	NOUN
ajfa-8148	273	10	,	,	PUNCT
ajfa-8148	273	11	presents	present	VERB
ajfa-8148	273	12	a	a	DET
ajfa-8148	273	13	theory	theory	NOUN
ajfa-8148	273	14	over	over	ADP
ajfa-8148	273	15	why	why	SCONJ
ajfa-8148	273	16	a	a	DET
ajfa-8148	273	17	phenomenon	phenomenon	NOUN
ajfa-8148	273	18	has	have	AUX
ajfa-8148	273	19	happened	happen	VERB
ajfa-8148	273	20	.	.	PUNCT
ajfa-8148	274	1	as	as	SCONJ
ajfa-8148	274	2	it	it	PRON
ajfa-8148	274	3	was	be	AUX
ajfa-8148	274	4	mentioned	mention	VERB
ajfa-8148	274	5	,	,	PUNCT
ajfa-8148	274	6	in	in	ADP
ajfa-8148	274	7	the	the	DET
ajfa-8148	274	8	early	early	ADJ
ajfa-8148	274	9	years	year	NOUN
ajfa-8148	274	10	of	of	ADP
ajfa-8148	274	11	developing	develop	VERB
ajfa-8148	274	12	accounting	accounting	NOUN
ajfa-8148	274	13	theory	theory	NOUN
ajfa-8148	274	14	,	,	PUNCT
ajfa-8148	274	15	inductive	inductive	ADJ
ajfa-8148	274	16	approach	approach	NOUN
ajfa-8148	274	17	was	be	AUX
ajfa-8148	274	18	used	use	VERB
ajfa-8148	274	19	more	more	ADJ
ajfa-8148	274	20	and	and	CCONJ
ajfa-8148	274	21	the	the	DET
ajfa-8148	274	22	goal	goal	NOUN
ajfa-8148	274	23	was	be	AUX
ajfa-8148	274	24	for	for	SCONJ
ajfa-8148	274	25	practical	practical	ADJ
ajfa-8148	274	26	applications	application	NOUN
ajfa-8148	274	27	to	to	PART
ajfa-8148	274	28	be	be	AUX
ajfa-8148	274	29	the	the	DET
ajfa-8148	274	30	subject	subject	NOUN
ajfa-8148	274	31	of	of	ADP
ajfa-8148	274	32	later	later	ADJ
ajfa-8148	274	33	theories	theory	NOUN
ajfa-8148	274	34	.	.	PUNCT
ajfa-8148	275	1	then	then	ADV
ajfa-8148	275	2	,	,	PUNCT
ajfa-8148	275	3	a	a	DET
ajfa-8148	275	4	general	general	ADJ
ajfa-8148	275	5	shift	shift	NOUN
ajfa-8148	275	6	in	in	ADP
ajfa-8148	275	7	approach	approach	NOUN
ajfa-8148	275	8	towards	towards	ADP
ajfa-8148	275	9	research	research	NOUN
ajfa-8148	275	10	based	base	VERB
ajfa-8148	275	11	on	on	ADP
ajfa-8148	275	12	deductive	deductive	ADJ
ajfa-8148	275	13	reasoning	reasoning	NOUN
ajfa-8148	275	14	happened	happen	VERB
ajfa-8148	275	15	.	.	PUNCT
ajfa-8148	276	1	however	however	ADV
ajfa-8148	276	2	,	,	PUNCT
ajfa-8148	276	3	after	after	ADP
ajfa-8148	276	4	a	a	DET
ajfa-8148	276	5	few	few	ADJ
ajfa-8148	276	6	years	year	NOUN
ajfa-8148	276	7	,	,	PUNCT
ajfa-8148	276	8	the	the	DET
ajfa-8148	276	9	focus	focus	NOUN
ajfa-8148	276	10	of	of	ADP
ajfa-8148	276	11	research	research	NOUN
ajfa-8148	276	12	and	and	CCONJ
ajfa-8148	276	13	accounting	accounting	NOUN
ajfa-8148	276	14	theory	theory	NOUN
ajfa-8148	276	15	was	be	AUX
ajfa-8148	276	16	again	again	ADV
ajfa-8148	276	17	shifted	shift	VERB
ajfa-8148	276	18	towards	towards	ADP
ajfa-8148	276	19	the	the	DET
ajfa-8148	276	20	inductive	inductive	ADJ
ajfa-8148	276	21	approach	approach	NOUN
ajfa-8148	276	22	.	.	PUNCT
ajfa-8148	277	1	therefore	therefore	ADV
ajfa-8148	277	2	,	,	PUNCT
ajfa-8148	277	3	as	as	SCONJ
ajfa-8148	277	4	it	it	PRON
ajfa-8148	277	5	was	be	AUX
ajfa-8148	277	6	mentioned	mention	VERB
ajfa-8148	277	7	,	,	PUNCT
ajfa-8148	277	8	accounting	accounting	NOUN
ajfa-8148	277	9	theories	theory	NOUN
ajfa-8148	277	10	have	have	AUX
ajfa-8148	277	11	been	be	AUX
ajfa-8148	277	12	formed	form	VERB
ajfa-8148	277	13	through	through	ADP
ajfa-8148	277	14	combining	combine	VERB
ajfa-8148	277	15	deductive	deductive	ADJ
ajfa-8148	277	16	and	and	CCONJ
ajfa-8148	277	17	inductive	inductive	ADJ
ajfa-8148	277	18	arguments	argument	NOUN
ajfa-8148	277	19	.	.	PUNCT
ajfa-8148	278	1	accounting	accounting	NOUN
ajfa-8148	278	2	theorists	theorist	NOUN
ajfa-8148	278	3	generally	generally	ADV
ajfa-8148	278	4	begin	begin	VERB
ajfa-8148	278	5	with	with	ADP
ajfa-8148	278	6	inductive	inductive	ADJ
ajfa-8148	278	7	reasoning	reasoning	NOUN
ajfa-8148	278	8	and	and	CCONJ
ajfa-8148	278	9	change	change	VERB
ajfa-8148	278	10	their	their	PRON
ajfa-8148	278	11	course	course	NOUN
ajfa-8148	278	12	towards	towards	ADP
ajfa-8148	278	13	a	a	DET
ajfa-8148	278	14	deductive	deductive	ADJ
ajfa-8148	278	15	approach	approach	NOUN
ajfa-8148	278	16	in	in	ADP
ajfa-8148	278	17	order	order	NOUN
ajfa-8148	278	18	to	to	PART
ajfa-8148	278	19	improve	improve	VERB
ajfa-8148	278	20	the	the	DET
ajfa-8148	278	21	theory	theory	NOUN
ajfa-8148	278	22	through	through	ADP
ajfa-8148	278	23	development	development	NOUN
ajfa-8148	278	24	of	of	ADP
ajfa-8148	278	25	understanding	understanding	NOUN
ajfa-8148	278	26	and	and	CCONJ
ajfa-8148	278	27	explanation	explanation	NOUN
ajfa-8148	278	28	power	power	NOUN
ajfa-8148	278	29	.	.	PUNCT
ajfa-8148	279	1	in	in	ADP
ajfa-8148	279	2	accounting	accounting	NOUN
ajfa-8148	279	3	research	research	NOUN
ajfa-8148	279	4	,	,	PUNCT
ajfa-8148	279	5	inductive	inductive	ADJ
ajfa-8148	279	6	reasoning	reasoning	NOUN
ajfa-8148	279	7	is	be	AUX
ajfa-8148	279	8	used	use	VERB
ajfa-8148	279	9	more	more	ADV
ajfa-8148	279	10	in	in	ADP
ajfa-8148	279	11	qualitative	qualitative	ADJ
ajfa-8148	279	12	research	research	NOUN
ajfa-8148	279	13	.	.	PUNCT
ajfa-8148	280	1	while	while	SCONJ
ajfa-8148	280	2	inductive	inductive	ADJ
ajfa-8148	280	3	reasoning	reasoning	NOUN
ajfa-8148	280	4	is	be	AUX
ajfa-8148	280	5	more	more	ADV
ajfa-8148	280	6	applicable	applicable	ADJ
ajfa-8148	280	7	for	for	ADP
ajfa-8148	280	8	quantitative	quantitative	ADJ
ajfa-8148	280	9	research	research	NOUN
ajfa-8148	280	10	.	.	PUNCT
ajfa-8148	281	1	however	however	ADV
ajfa-8148	281	2	,	,	PUNCT
ajfa-8148	281	3	inductive	inductive	ADJ
ajfa-8148	281	4	and	and	CCONJ
ajfa-8148	281	5	deductive	deductive	ADJ
ajfa-8148	281	6	research	research	NOUN
ajfa-8148	281	7	methods	method	NOUN
ajfa-8148	281	8	are	be	AUX
ajfa-8148	281	9	not	not	PART
ajfa-8148	281	10	mutually	mutually	ADV
ajfa-8148	281	11	exclusive	exclusive	ADJ
ajfa-8148	281	12	,	,	PUNCT
ajfa-8148	281	13	and	and	CCONJ
ajfa-8148	281	14	they	they	PRON
ajfa-8148	281	15	are	be	AUX
ajfa-8148	281	16	usually	usually	ADV
ajfa-8148	281	17	used	use	VERB
ajfa-8148	281	18	to	to	PART
ajfa-8148	281	19	supplement	supplement	VERB
ajfa-8148	281	20	each	each	DET
ajfa-8148	281	21	other	other	ADJ
ajfa-8148	281	22	.	.	PUNCT
ajfa-8148	282	1	since	since	ADV
ajfa-8148	282	2	,	,	PUNCT
ajfa-8148	282	3	the	the	DET
ajfa-8148	282	4	researchers	researcher	NOUN
ajfa-8148	282	5	use	use	VERB
ajfa-8148	282	6	their	their	PRON
ajfa-8148	282	7	knowledge	knowledge	NOUN
ajfa-8148	282	8	about	about	ADP
ajfa-8148	282	9	the	the	DET
ajfa-8148	282	10	practical	practical	ADJ
ajfa-8148	282	11	procedures	procedure	NOUN
ajfa-8148	282	12	of	of	ADP
ajfa-8148	282	13	accounting	accounting	NOUN
ajfa-8148	282	14	.	.	PUNCT
ajfa-8148	283	1	as	as	SCONJ
ajfa-8148	283	2	riahi	riahi	NOUN
ajfa-8148	283	3	-	-	PUNCT
ajfa-8148	283	4	belkaoui	belkaoui	NOUN
ajfa-8148	283	5	(	(	PUNCT
ajfa-8148	283	6	1981	1981	NUM
ajfa-8148	283	7	)	)	PUNCT
ajfa-8148	283	8	points	point	VERB
ajfa-8148	283	9	it	it	PRON
ajfa-8148	283	10	out	out	ADP
ajfa-8148	283	11	:	:	PUNCT
ajfa-8148	283	12	the	the	DET
ajfa-8148	283	13	general	general	ADJ
ajfa-8148	283	14	pronouncements	pronouncement	NOUN
ajfa-8148	283	15	are	be	AUX
ajfa-8148	283	16	formed	form	VERB
ajfa-8148	283	17	via	via	ADP
ajfa-8148	283	18	an	an	DET
ajfa-8148	283	19	inductive	inductive	ADJ
ajfa-8148	283	20	process	process	NOUN
ajfa-8148	283	21	,	,	PUNCT
ajfa-8148	283	22	but	but	CCONJ
ajfa-8148	283	23	the	the	DET
ajfa-8148	283	24	principles	principle	NOUN
ajfa-8148	283	25	and	and	CCONJ
ajfa-8148	283	26	methods	method	NOUN
ajfa-8148	283	27	are	be	AUX
ajfa-8148	283	28	obtained	obtain	VERB
ajfa-8148	283	29	through	through	ADP
ajfa-8148	283	30	deductive	deductive	ADJ
ajfa-8148	283	31	approach	approach	NOUN
ajfa-8148	283	32	.	.	PUNCT
ajfa-8148	284	1	he	he	PRON
ajfa-8148	284	2	also	also	ADV
ajfa-8148	284	3	believes	believe	VERB
ajfa-8148	284	4	that	that	SCONJ
ajfa-8148	284	5	when	when	SCONJ
ajfa-8148	284	6	littleton	littleton	PROPN
ajfa-8148	284	7	,	,	PUNCT
ajfa-8148	284	8	an	an	DET
ajfa-8148	284	9	inductive	inductive	ADJ
ajfa-8148	284	10	asian	asian	ADJ
ajfa-8148	284	11	journal	journal	NOUN
ajfa-8148	284	12	of	of	ADP
ajfa-8148	284	13	finance	finance	PROPN
ajfa-8148	284	14	&	&	CCONJ
ajfa-8148	284	15	accounting	accounting	PROPN
ajfa-8148	284	16	issn	issn	PROPN
ajfa-8148	284	17	1946	1946	NUM
ajfa-8148	284	18	-	-	PUNCT
ajfa-8148	284	19	052x	052x	PROPN
ajfa-8148	284	20	2016	2016	NUM
ajfa-8148	284	21	,	,	PUNCT
ajfa-8148	284	22	vol	vol	NOUN
ajfa-8148	284	23	.	.	PROPN
ajfa-8148	284	24	8	8	NUM
ajfa-8148	284	25	,	,	PUNCT
ajfa-8148	284	26	no	no	INTJ
ajfa-8148	284	27	.	.	NOUN
ajfa-8148	284	28	1	1	NUM
ajfa-8148	284	29	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8148	284	30	35	35	NUM
ajfa-8148	284	31	theorist	theorist	NOUN
ajfa-8148	284	32	,	,	PUNCT
ajfa-8148	284	33	cooperates	cooperate	VERB
ajfa-8148	284	34	with	with	ADP
ajfa-8148	284	35	paton	paton	NOUN
ajfa-8148	284	36	,	,	PUNCT
ajfa-8148	284	37	a	a	DET
ajfa-8148	284	38	deductive	deductive	ADJ
ajfa-8148	284	39	theorist	theorist	NOUN
ajfa-8148	284	40	,	,	PUNCT
ajfa-8148	284	41	it	it	PRON
ajfa-8148	284	42	shows	show	VERB
ajfa-8148	284	43	a	a	DET
ajfa-8148	284	44	compromise	compromise	NOUN
ajfa-8148	284	45	between	between	ADP
ajfa-8148	284	46	the	the	DET
ajfa-8148	284	47	two	two	NUM
ajfa-8148	284	48	approaches	approach	NOUN
ajfa-8148	284	49	.	.	PUNCT
ajfa-8148	285	1	as	as	ADP
ajfa-8148	285	2	an	an	DET
ajfa-8148	285	3	example	example	NOUN
ajfa-8148	285	4	,	,	PUNCT
ajfa-8148	285	5	inductive	inductive	ADJ
ajfa-8148	285	6	approach	approach	NOUN
ajfa-8148	285	7	may	may	AUX
ajfa-8148	285	8	be	be	AUX
ajfa-8148	285	9	used	use	VERB
ajfa-8148	285	10	for	for	ADP
ajfa-8148	285	11	evaluating	evaluate	VERB
ajfa-8148	285	12	the	the	DET
ajfa-8148	285	13	suitability	suitability	NOUN
ajfa-8148	285	14	of	of	ADP
ajfa-8148	285	15	a	a	DET
ajfa-8148	285	16	set	set	NOUN
ajfa-8148	285	17	of	of	ADP
ajfa-8148	285	18	premises	premise	NOUN
ajfa-8148	285	19	which	which	PRON
ajfa-8148	285	20	had	have	AUX
ajfa-8148	285	21	been	be	AUX
ajfa-8148	285	22	selected	select	VERB
ajfa-8148	285	23	based	base	VERB
ajfa-8148	285	24	on	on	ADP
ajfa-8148	285	25	deductive	deductive	ADJ
ajfa-8148	285	26	system	system	NOUN
ajfa-8148	285	27	.	.	PUNCT
ajfa-8148	286	1	the	the	DET
ajfa-8148	286	2	researchers	researcher	NOUN
ajfa-8148	286	3	usually	usually	ADV
ajfa-8148	286	4	begin	begin	VERB
ajfa-8148	286	5	with	with	ADP
ajfa-8148	286	6	the	the	DET
ajfa-8148	286	7	results	result	NOUN
ajfa-8148	286	8	of	of	ADP
ajfa-8148	286	9	other	other	ADJ
ajfa-8148	286	10	research	research	NOUN
ajfa-8148	286	11	and	and	CCONJ
ajfa-8148	286	12	present	present	ADJ
ajfa-8148	286	13	new	new	ADJ
ajfa-8148	286	14	hypothesis	hypothesis	NOUN
ajfa-8148	286	15	,	,	PUNCT
ajfa-8148	286	16	and	and	CCONJ
ajfa-8148	286	17	then	then	ADV
ajfa-8148	286	18	test	test	VERB
ajfa-8148	286	19	the	the	DET
ajfa-8148	286	20	hypothesis	hypothesis	NOUN
ajfa-8148	286	21	.	.	PUNCT
ajfa-8148	287	1	inductive	inductive	ADJ
ajfa-8148	287	2	research	research	NOUN
ajfa-8148	287	3	in	in	ADP
ajfa-8148	287	4	accounting	accounting	NOUN
ajfa-8148	287	5	can	can	AUX
ajfa-8148	287	6	shed	shed	VERB
ajfa-8148	287	7	light	light	NOUN
ajfa-8148	287	8	on	on	ADP
ajfa-8148	287	9	present	present	ADJ
ajfa-8148	287	10	events	event	NOUN
ajfa-8148	287	11	and	and	CCONJ
ajfa-8148	287	12	relations	relation	NOUN
ajfa-8148	287	13	in	in	ADP
ajfa-8148	287	14	the	the	DET
ajfa-8148	287	15	business	business	NOUN
ajfa-8148	287	16	context	context	NOUN
ajfa-8148	287	17	.	.	PUNCT
ajfa-8148	288	1	this	this	DET
ajfa-8148	288	2	kind	kind	NOUN
ajfa-8148	288	3	of	of	ADP
ajfa-8148	288	4	research	research	NOUN
ajfa-8148	288	5	,	,	PUNCT
ajfa-8148	288	6	can	can	AUX
ajfa-8148	288	7	in	in	ADP
ajfa-8148	288	8	turn	turn	NOUN
ajfa-8148	288	9	be	be	AUX
ajfa-8148	288	10	effective	effective	ADJ
ajfa-8148	288	11	in	in	ADP
ajfa-8148	288	12	the	the	DET
ajfa-8148	288	13	process	process	NOUN
ajfa-8148	288	14	of	of	ADP
ajfa-8148	288	15	standard	standard	ADJ
ajfa-8148	288	16	setting	setting	NOUN
ajfa-8148	288	17	.	.	PUNCT
ajfa-8148	289	1	a	a	DET
ajfa-8148	289	2	process	process	NOUN
ajfa-8148	289	3	based	base	VERB
ajfa-8148	289	4	on	on	ADP
ajfa-8148	289	5	which	which	PRON
ajfa-8148	289	6	deductive	deductive	ADJ
ajfa-8148	289	7	reasoning	reasoning	NOUN
ajfa-8148	289	8	will	will	AUX
ajfa-8148	289	9	help	help	VERB
ajfa-8148	289	10	to	to	PART
ajfa-8148	289	11	determine	determine	VERB
ajfa-8148	289	12	the	the	DET
ajfa-8148	289	13	rules	rule	NOUN
ajfa-8148	289	14	that	that	PRON
ajfa-8148	289	15	need	need	VERB
ajfa-8148	289	16	prescription	prescription	NOUN
ajfa-8148	289	17	.	.	PUNCT
ajfa-8148	290	1	in	in	ADP
ajfa-8148	290	2	setting	set	VERB
ajfa-8148	290	3	accounting	accounting	NOUN
ajfa-8148	290	4	standards	standard	NOUN
ajfa-8148	290	5	,	,	PUNCT
ajfa-8148	290	6	if	if	SCONJ
ajfa-8148	290	7	the	the	DET
ajfa-8148	290	8	standard	standard	ADJ
ajfa-8148	290	9	setting	set	VERB
ajfa-8148	290	10	approach	approach	NOUN
ajfa-8148	290	11	is	be	AUX
ajfa-8148	290	12	rule	rule	NOUN
ajfa-8148	290	13	-	-	PUNCT
ajfa-8148	290	14	based	base	VERB
ajfa-8148	290	15	,	,	PUNCT
ajfa-8148	290	16	then	then	ADV
ajfa-8148	290	17	the	the	DET
ajfa-8148	290	18	reasoning	reasoning	NOUN
ajfa-8148	290	19	method	method	NOUN
ajfa-8148	290	20	is	be	AUX
ajfa-8148	290	21	deductive	deductive	ADJ
ajfa-8148	290	22	.	.	PUNCT
ajfa-8148	291	1	nevertheless	nevertheless	ADV
ajfa-8148	291	2	,	,	PUNCT
ajfa-8148	291	3	if	if	SCONJ
ajfa-8148	291	4	the	the	DET
ajfa-8148	291	5	standard	standard	ADJ
ajfa-8148	291	6	setting	set	VERB
ajfa-8148	291	7	approach	approach	NOUN
ajfa-8148	291	8	is	be	AUX
ajfa-8148	291	9	principle	principle	NOUN
ajfa-8148	291	10	-	-	PUNCT
ajfa-8148	291	11	based	base	VERB
ajfa-8148	291	12	,	,	PUNCT
ajfa-8148	291	13	then	then	ADV
ajfa-8148	291	14	inductive	inductive	ADJ
ajfa-8148	291	15	reasoning	reasoning	NOUN
ajfa-8148	291	16	is	be	AUX
ajfa-8148	291	17	more	more	ADV
ajfa-8148	291	18	applicable	applicable	ADJ
ajfa-8148	291	19	.	.	PUNCT
ajfa-8148	292	1	nowadays	nowadays	ADV
ajfa-8148	292	2	,	,	PUNCT
ajfa-8148	292	3	according	accord	VERB
ajfa-8148	292	4	to	to	ADP
ajfa-8148	292	5	the	the	DET
ajfa-8148	292	6	policy	policy	NOUN
ajfa-8148	292	7	of	of	ADP
ajfa-8148	292	8	moving	move	VERB
ajfa-8148	292	9	towards	towards	ADP
ajfa-8148	292	10	principle	principle	NOUN
ajfa-8148	292	11	-	-	PUNCT
ajfa-8148	292	12	based	base	VERB
ajfa-8148	292	13	approach	approach	NOUN
ajfa-8148	292	14	in	in	ADP
ajfa-8148	292	15	setting	set	VERB
ajfa-8148	292	16	accounting	accounting	NOUN
ajfa-8148	292	17	standards	standard	NOUN
ajfa-8148	292	18	,	,	PUNCT
ajfa-8148	292	19	it	it	PRON
ajfa-8148	292	20	can	can	AUX
ajfa-8148	292	21	be	be	AUX
ajfa-8148	292	22	concluded	conclude	VERB
ajfa-8148	292	23	that	that	SCONJ
ajfa-8148	292	24	the	the	DET
ajfa-8148	292	25	deductive	deductive	ADJ
ajfa-8148	292	26	approach	approach	NOUN
ajfa-8148	292	27	is	be	AUX
ajfa-8148	292	28	gradually	gradually	ADV
ajfa-8148	292	29	replaced	replace	VERB
ajfa-8148	292	30	by	by	ADP
ajfa-8148	292	31	the	the	DET
ajfa-8148	292	32	inductive	inductive	ADJ
ajfa-8148	292	33	approach	approach	NOUN
ajfa-8148	292	34	in	in	ADP
ajfa-8148	292	35	setting	set	VERB
ajfa-8148	292	36	accounting	accounting	NOUN
ajfa-8148	292	37	standards	standard	NOUN
ajfa-8148	292	38	.	.	PUNCT
ajfa-8148	293	1	in	in	ADP
ajfa-8148	293	2	inductive	inductive	ADJ
ajfa-8148	293	3	approach	approach	NOUN
ajfa-8148	293	4	,	,	PUNCT
ajfa-8148	293	5	the	the	DET
ajfa-8148	293	6	truth	truth	NOUN
ajfa-8148	293	7	or	or	CCONJ
ajfa-8148	293	8	falsity	falsity	NOUN
ajfa-8148	293	9	of	of	ADP
ajfa-8148	293	10	the	the	DET
ajfa-8148	293	11	premise	premise	NOUN
ajfa-8148	293	12	is	be	AUX
ajfa-8148	293	13	not	not	PART
ajfa-8148	293	14	dependent	dependent	ADJ
ajfa-8148	293	15	on	on	ADP
ajfa-8148	293	16	other	other	ADJ
ajfa-8148	293	17	premises	premise	NOUN
ajfa-8148	293	18	,	,	PUNCT
ajfa-8148	293	19	instead	instead	ADV
ajfa-8148	293	20	it	it	PRON
ajfa-8148	293	21	needs	need	VERB
ajfa-8148	293	22	to	to	PART
ajfa-8148	293	23	be	be	AUX
ajfa-8148	293	24	confirmed	confirm	VERB
ajfa-8148	293	25	empirically	empirically	ADV
ajfa-8148	293	26	.	.	PUNCT
ajfa-8148	294	1	in	in	ADP
ajfa-8148	294	2	this	this	DET
ajfa-8148	294	3	approach	approach	NOUN
ajfa-8148	294	4	,	,	PUNCT
ajfa-8148	294	5	the	the	DET
ajfa-8148	294	6	truth	truth	NOUN
ajfa-8148	294	7	of	of	ADP
ajfa-8148	294	8	premises	premise	NOUN
ajfa-8148	294	9	depends	depend	VERB
ajfa-8148	294	10	on	on	ADP
ajfa-8148	294	11	the	the	DET
ajfa-8148	294	12	observation	observation	NOUN
ajfa-8148	294	13	of	of	ADP
ajfa-8148	294	14	sufficient	sufficient	ADJ
ajfa-8148	294	15	cases	case	NOUN
ajfa-8148	294	16	of	of	ADP
ajfa-8148	294	17	repeated	repeat	VERB
ajfa-8148	294	18	relationships	relationship	NOUN
ajfa-8148	294	19	.	.	PUNCT
ajfa-8148	295	1	accounting	accounting	NOUN
ajfa-8148	295	2	premises	premise	NOUN
ajfa-8148	295	3	that	that	PRON
ajfa-8148	295	4	have	have	AUX
ajfa-8148	295	5	been	be	AUX
ajfa-8148	295	6	obtained	obtain	VERB
ajfa-8148	295	7	via	via	ADP
ajfa-8148	295	8	inductive	inductive	ADJ
ajfa-8148	295	9	argument	argument	NOUN
ajfa-8148	295	10	,	,	PUNCT
ajfa-8148	295	11	show	show	VERB
ajfa-8148	295	12	the	the	DET
ajfa-8148	295	13	specific	specific	ADJ
ajfa-8148	295	14	accounting	accounting	NOUN
ajfa-8148	295	15	procedures	procedure	NOUN
ajfa-8148	295	16	only	only	ADV
ajfa-8148	295	17	with	with	ADP
ajfa-8148	295	18	a	a	DET
ajfa-8148	295	19	high	high	ADJ
ajfa-8148	295	20	probability	probability	NOUN
ajfa-8148	295	21	.	.	PUNCT
ajfa-8148	296	1	on	on	ADP
ajfa-8148	296	2	the	the	DET
ajfa-8148	296	3	other	other	ADJ
ajfa-8148	296	4	hand	hand	NOUN
ajfa-8148	296	5	,	,	PUNCT
ajfa-8148	296	6	accounting	accounting	NOUN
ajfa-8148	296	7	premises	premise	NOUN
ajfa-8148	296	8	that	that	PRON
ajfa-8148	296	9	have	have	AUX
ajfa-8148	296	10	been	be	AUX
ajfa-8148	296	11	obtained	obtain	VERB
ajfa-8148	296	12	via	via	ADP
ajfa-8148	296	13	deductive	deductive	ADJ
ajfa-8148	296	14	argument	argument	NOUN
ajfa-8148	296	15	,	,	PUNCT
ajfa-8148	296	16	lead	lead	VERB
ajfa-8148	296	17	to	to	ADP
ajfa-8148	296	18	specific	specific	ADJ
ajfa-8148	296	19	accounting	accounting	NOUN
ajfa-8148	296	20	procedures	procedure	NOUN
ajfa-8148	296	21	along	along	ADP
ajfa-8148	296	22	with	with	ADP
ajfa-8148	296	23	certainty	certainty	NOUN
ajfa-8148	296	24	.	.	PUNCT
ajfa-8148	297	1	the	the	DET
ajfa-8148	297	2	lack	lack	NOUN
ajfa-8148	297	3	of	of	ADP
ajfa-8148	297	4	philosophical	philosophical	ADJ
ajfa-8148	297	5	issues	issue	NOUN
ajfa-8148	297	6	and	and	CCONJ
ajfa-8148	297	7	subjects	subject	NOUN
ajfa-8148	297	8	in	in	ADP
ajfa-8148	297	9	accounting	accounting	NOUN
ajfa-8148	297	10	discussions	discussion	NOUN
ajfa-8148	297	11	is	be	AUX
ajfa-8148	297	12	quite	quite	ADV
ajfa-8148	297	13	tangible	tangible	ADJ
ajfa-8148	297	14	.	.	PUNCT
ajfa-8148	298	1	this	this	DET
ajfa-8148	298	2	paper	paper	NOUN
ajfa-8148	298	3	was	be	AUX
ajfa-8148	298	4	meant	mean	VERB
ajfa-8148	298	5	to	to	PART
ajfa-8148	298	6	fill	fill	VERB
ajfa-8148	298	7	this	this	DET
ajfa-8148	298	8	gap	gap	NOUN
ajfa-8148	298	9	taking	take	VERB
ajfa-8148	298	10	a	a	DET
ajfa-8148	298	11	descriptive	descriptive	ADJ
ajfa-8148	298	12	approach	approach	NOUN
ajfa-8148	298	13	and	and	CCONJ
ajfa-8148	298	14	to	to	PART
ajfa-8148	298	15	bring	bring	VERB
ajfa-8148	298	16	up	up	ADP
ajfa-8148	298	17	some	some	DET
ajfa-8148	298	18	issues	issue	NOUN
ajfa-8148	298	19	.	.	PUNCT
ajfa-8148	299	1	future	future	ADJ
ajfa-8148	299	2	research	research	NOUN
ajfa-8148	299	3	can	can	AUX
ajfa-8148	299	4	,	,	PUNCT
ajfa-8148	299	5	while	while	SCONJ
ajfa-8148	299	6	investigating	investigate	VERB
ajfa-8148	299	7	these	these	DET
ajfa-8148	299	8	issues	issue	NOUN
ajfa-8148	299	9	more	more	ADV
ajfa-8148	299	10	precisely	precisely	ADV
ajfa-8148	299	11	,	,	PUNCT
ajfa-8148	299	12	study	study	VERB
ajfa-8148	299	13	the	the	DET
ajfa-8148	299	14	role	role	NOUN
ajfa-8148	299	15	of	of	ADP
ajfa-8148	299	16	different	different	ADJ
ajfa-8148	299	17	type	type	NOUN
ajfa-8148	299	18	of	of	ADP
ajfa-8148	299	19	reasoning	reasoning	NOUN
ajfa-8148	299	20	in	in	ADP
ajfa-8148	299	21	research	research	NOUN
ajfa-8148	299	22	and	and	CCONJ
ajfa-8148	299	23	standards	standard	NOUN
ajfa-8148	299	24	of	of	ADP
ajfa-8148	299	25	different	different	ADJ
ajfa-8148	299	26	fields	field	NOUN
ajfa-8148	299	27	of	of	ADP
ajfa-8148	299	28	accounting	accounting	NOUN
ajfa-8148	299	29	including	include	VERB
ajfa-8148	299	30	auditing	auditing	NOUN
ajfa-8148	299	31	and	and	CCONJ
ajfa-8148	299	32	management	management	NOUN
ajfa-8148	299	33	accounting	accounting	NOUN
ajfa-8148	299	34	in	in	ADP
ajfa-8148	299	35	particular	particular	ADJ
ajfa-8148	299	36	.	.	PUNCT
ajfa-8148	300	1	references	reference	NOUN
ajfa-8148	300	2	aaa	aaa	NOUN
ajfa-8148	300	3	.	.	PUNCT
ajfa-8148	301	1	(	(	PUNCT
ajfa-8148	301	2	1936	1936	NUM
ajfa-8148	301	3	)	)	PUNCT
ajfa-8148	301	4	.	.	PUNCT
ajfa-8148	302	1	a	a	DET
ajfa-8148	302	2	tentative	tentative	ADJ
ajfa-8148	302	3	statement	statement	NOUN
ajfa-8148	302	4	of	of	ADP
ajfa-8148	302	5	accounting	accounting	NOUN
ajfa-8148	302	6	principles	principle	NOUN
ajfa-8148	302	7	underlying	underlie	VERB
ajfa-8148	302	8	corporate	corporate	ADJ
ajfa-8148	302	9	financial	financial	ADJ
ajfa-8148	302	10	statement	statement	NOUN
ajfa-8148	302	11	(	(	PUNCT
ajfa-8148	302	12	new	new	PROPN
ajfa-8148	302	13	york	york	PROPN
ajfa-8148	302	14	:	:	PUNCT
ajfa-8148	302	15	aaa	aaa	NOUN
ajfa-8148	302	16	)	)	PUNCT
ajfa-8148	302	17	.	.	PUNCT
ajfa-8148	303	1	aaa	aaa	NOUN
ajfa-8148	303	2	.	.	PUNCT
ajfa-8148	304	1	(	(	PUNCT
ajfa-8148	304	2	1977	1977	NUM
ajfa-8148	304	3	)	)	PUNCT
ajfa-8148	304	4	.	.	PUNCT
ajfa-8148	305	1	statement	statement	NOUN
ajfa-8148	305	2	on	on	ADP
ajfa-8148	305	3	accounting	accounting	NOUN
ajfa-8148	305	4	theory	theory	NOUN
ajfa-8148	305	5	and	and	CCONJ
ajfa-8148	305	6	theory	theory	NOUN
ajfa-8148	305	7	acceptance	acceptance	NOUN
ajfa-8148	305	8	(	(	PUNCT
ajfa-8148	305	9	evanston	evanston	PROPN
ajfa-8148	305	10	,	,	PUNCT
ajfa-8148	305	11	il	il	PROPN
ajfa-8148	305	12	:	:	PUNCT
ajfa-8148	305	13	aaa	aaa	NOUN
ajfa-8148	305	14	)	)	PUNCT
ajfa-8148	305	15	.	.	PUNCT
ajfa-8148	306	1	babbie	babbie	PROPN
ajfa-8148	306	2	,	,	PUNCT
ajfa-8148	306	3	e.	e.	PROPN
ajfa-8148	306	4	(	(	PUNCT
ajfa-8148	306	5	2014	2014	NUM
ajfa-8148	306	6	)	)	PUNCT
ajfa-8148	306	7	.	.	PUNCT
ajfa-8148	307	1	the	the	DET
ajfa-8148	307	2	basics	basic	NOUN
ajfa-8148	307	3	of	of	ADP
ajfa-8148	307	4	social	social	ADJ
ajfa-8148	307	5	research	research	NOUN
ajfa-8148	307	6	.	.	PUNCT
ajfa-8148	308	1	(	(	PUNCT
ajfa-8148	308	2	6th	6th	ADJ
ajfa-8148	308	3	ed	ed	NOUN
ajfa-8148	308	4	)	)	PUNCT
ajfa-8148	308	5	.	.	PUNCT
ajfa-8148	309	1	wadsworth	wadsworth	PROPN
ajfa-8148	309	2	,	,	PUNCT
ajfa-8148	309	3	cengage	cengage	PROPN
ajfa-8148	309	4	learning	learning	PROPN
ajfa-8148	309	5	,	,	PUNCT
ajfa-8148	309	6	usa	usa	PROPN
ajfa-8148	309	7	beiske	beiske	PROPN
ajfa-8148	309	8	,	,	PUNCT
ajfa-8148	309	9	b.	b.	PROPN
ajfa-8148	309	10	(	(	PUNCT
ajfa-8148	309	11	2007	2007	NUM
ajfa-8148	309	12	)	)	PUNCT
ajfa-8148	309	13	.	.	PUNCT
ajfa-8148	310	1	research	research	NOUN
ajfa-8148	310	2	methods	method	NOUN
ajfa-8148	310	3	:	:	PUNCT
ajfa-8148	310	4	uses	use	NOUN
ajfa-8148	310	5	and	and	CCONJ
ajfa-8148	310	6	limitations	limitation	NOUN
ajfa-8148	310	7	of	of	ADP
ajfa-8148	310	8	questionnaires	questionnaire	NOUN
ajfa-8148	310	9	,	,	PUNCT
ajfa-8148	310	10	interviews	interview	NOUN
ajfa-8148	310	11	and	and	CCONJ
ajfa-8148	310	12	case	case	NOUN
ajfa-8148	310	13	studies	study	NOUN
ajfa-8148	310	14	,	,	PUNCT
ajfa-8148	310	15	grin	grin	PROPN
ajfa-8148	310	16	verlag	verlag	PROPN
ajfa-8148	310	17	.	.	PUNCT
ajfa-8148	311	1	bernard	bernard	PROPN
ajfa-8148	311	2	,	,	PUNCT
ajfa-8148	311	3	h.r	h.r	PROPN
ajfa-8148	311	4	.	.	PROPN
ajfa-8148	311	5	(	(	PUNCT
ajfa-8148	311	6	2011	2011	NUM
ajfa-8148	311	7	)	)	PUNCT
ajfa-8148	311	8	.	.	PUNCT
ajfa-8148	312	1	research	research	NOUN
ajfa-8148	312	2	methods	method	NOUN
ajfa-8148	312	3	in	in	ADP
ajfa-8148	312	4	anthropology	anthropology	NOUN
ajfa-8148	312	5	.	.	PUNCT
ajfa-8148	313	1	(	(	PUNCT
ajfa-8148	313	2	5th	5th	ADJ
ajfa-8148	313	3	ed	ed	NOUN
ajfa-8148	313	4	)	)	PUNCT
ajfa-8148	313	5	.	.	PUNCT
ajfa-8148	314	1	alta	alta	PROPN
ajfa-8148	314	2	mira	mira	PROPN
ajfa-8148	314	3	press	press	PROPN
ajfa-8148	314	4	.	.	PUNCT
ajfa-8148	315	1	chambers	chamber	NOUN
ajfa-8148	315	2	,	,	PUNCT
ajfa-8148	315	3	r.	r.	PROPN
ajfa-8148	315	4	j.	j.	PROPN
ajfa-8148	315	5	(	(	PUNCT
ajfa-8148	315	6	1966	1966	NUM
ajfa-8148	315	7	)	)	PUNCT
ajfa-8148	315	8	.	.	PUNCT
ajfa-8148	316	1	accounting	accounting	NOUN
ajfa-8148	316	2	,	,	PUNCT
ajfa-8148	316	3	evaluation	evaluation	NOUN
ajfa-8148	316	4	and	and	CCONJ
ajfa-8148	316	5	economic	economic	ADJ
ajfa-8148	316	6	behavior	behavior	NOUN
ajfa-8148	316	7	.	.	PUNCT
ajfa-8148	317	1	new	new	PROPN
ajfa-8148	317	2	jersey	jersey	PROPN
ajfa-8148	317	3	.	.	PUNCT
ajfa-8148	318	1	prentice	prentice	PROPN
ajfa-8148	318	2	-	-	PUNCT
ajfa-8148	318	3	hal	hal	PROPN
ajfa-8148	318	4	chatfield	chatfield	PROPN
ajfa-8148	318	5	,	,	PUNCT
ajfa-8148	318	6	m.	m.	NOUN
ajfa-8148	318	7	(	(	PUNCT
ajfa-8148	318	8	1996	1996	NUM
ajfa-8148	318	9	)	)	PUNCT
ajfa-8148	318	10	.	.	PUNCT
ajfa-8148	319	1	the	the	DET
ajfa-8148	319	2	history	history	NOUN
ajfa-8148	319	3	of	of	ADP
ajfa-8148	319	4	accounting	accounting	NOUN
ajfa-8148	319	5	:	:	PUNCT
ajfa-8148	319	6	an	an	DET
ajfa-8148	319	7	international	international	ADJ
ajfa-8148	319	8	encyclopaedia	encyclopaedia	NOUN
ajfa-8148	319	9	.	.	PUNCT
ajfa-8148	320	1	new	new	PROPN
ajfa-8148	320	2	york	york	PROPN
ajfa-8148	320	3	:	:	PUNCT
ajfa-8148	320	4	garland	garland	PROPN
ajfa-8148	320	5	.	.	PUNCT
ajfa-8148	321	1	asian	asian	ADJ
ajfa-8148	321	2	journal	journal	PROPN
ajfa-8148	321	3	of	of	ADP
ajfa-8148	321	4	finance	finance	PROPN
ajfa-8148	321	5	&	&	CCONJ
ajfa-8148	321	6	accounting	accounting	PROPN
ajfa-8148	321	7	issn	issn	PROPN
ajfa-8148	321	8	1946	1946	NUM
ajfa-8148	321	9	-	-	PUNCT
ajfa-8148	321	10	052x	052x	PROPN
ajfa-8148	321	11	2016	2016	NUM
ajfa-8148	321	12	,	,	PUNCT
ajfa-8148	321	13	vol	vol	NOUN
ajfa-8148	321	14	.	.	PROPN
ajfa-8148	321	15	8	8	NUM
ajfa-8148	321	16	,	,	PUNCT
ajfa-8148	321	17	no	no	INTJ
ajfa-8148	321	18	.	.	NOUN
ajfa-8148	321	19	1	1	NUM
ajfa-8148	321	20	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-8148	321	21	36	36	NUM
ajfa-8148	321	22	collis	collis	PROPN
ajfa-8148	321	23	,	,	PUNCT
ajfa-8148	321	24	j.	j.	PROPN
ajfa-8148	321	25	,	,	PUNCT
ajfa-8148	321	26	holt	holt	PROPN
ajfa-8148	321	27	,	,	PUNCT
ajfa-8148	321	28	a.	a.	PROPN
ajfa-8148	321	29	,	,	PUNCT
ajfa-8148	321	30	&	&	CCONJ
ajfa-8148	321	31	hussey	hussey	PROPN
ajfa-8148	321	32	,	,	PUNCT
ajfa-8148	321	33	r.	r.	PROPN
ajfa-8148	321	34	(	(	PUNCT
ajfa-8148	321	35	2012	2012	NUM
ajfa-8148	321	36	)	)	PUNCT
ajfa-8148	321	37	.	.	PUNCT
ajfa-8148	322	1	business	business	NOUN
ajfa-8148	322	2	accounting	accounting	PROPN
ajfa-8148	322	3	:	:	PUNCT
ajfa-8148	322	4	an	an	DET
ajfa-8148	322	5	introduction	introduction	NOUN
ajfa-8148	322	6	to	to	ADP
ajfa-8148	322	7	financial	financial	ADJ
ajfa-8148	322	8	and	and	CCONJ
ajfa-8148	322	9	management	management	NOUN
ajfa-8148	322	10	accounting	accounting	NOUN
ajfa-8148	322	11	.	.	PUNCT
ajfa-8148	323	1	(	(	PUNCT
ajfa-8148	323	2	2nd	2nd	ADJ
ajfa-8148	323	3	ed	ed	NOUN
ajfa-8148	323	4	)	)	PUNCT
ajfa-8148	323	5	.	.	PUNCT
ajfa-8148	324	1	new	new	PROPN
ajfa-8148	324	2	york	york	PROPN
ajfa-8148	324	3	:	:	PUNCT
ajfa-8148	324	4	palgrave	palgrave	PROPN
ajfa-8148	324	5	macmillan	macmillan	PROPN
ajfa-8148	324	6	.	.	PROPN
ajfa-8148	325	1	http://dx.doi.org/10.1080/00014788.2012.667969	http://dx.doi.org/10.1080/00014788.2012.667969	PROPN
ajfa-8148	325	2	deegan	deegan	PROPN
ajfa-8148	325	3	,	,	PUNCT
ajfa-8148	325	4	c.	c.	NOUN
ajfa-8148	325	5	(	(	PUNCT
ajfa-8148	325	6	2011	2011	NUM
ajfa-8148	325	7	)	)	PUNCT
ajfa-8148	325	8	.	.	PUNCT
ajfa-8148	326	1	financial	financial	ADJ
ajfa-8148	326	2	accounting	accounting	NOUN
ajfa-8148	326	3	theory	theory	NOUN
ajfa-8148	326	4	.	.	PUNCT
ajfa-8148	327	1	(	(	PUNCT
ajfa-8148	327	2	2nd	2nd	ADJ
ajfa-8148	327	3	international	international	ADJ
ajfa-8148	327	4	revision	revision	NOUN
ajfa-8148	327	5	)	)	PUNCT
ajfa-8148	327	6	.	.	PUNCT
ajfa-8148	328	1	mcgraw	mcgraw	PROPN
ajfa-8148	328	2	-	-	PUNCT
ajfa-8148	328	3	hill	hill	NOUN
ajfa-8148	328	4	higher	high	ADJ
ajfa-8148	328	5	education	education	NOUN
ajfa-8148	328	6	.	.	PUNCT
ajfa-8148	329	1	deegan	deegan	PROPN
ajfa-8148	329	2	,	,	PUNCT
ajfa-8148	329	3	c.	c.	PROPN
ajfa-8148	329	4	,	,	PUNCT
ajfa-8148	329	5	&	&	CCONJ
ajfa-8148	329	6	unerman	unerman	PROPN
ajfa-8148	329	7	,	,	PUNCT
ajfa-8148	329	8	j.	j.	PROPN
ajfa-8148	329	9	(	(	PUNCT
ajfa-8148	329	10	2006	2006	NUM
ajfa-8148	329	11	)	)	PUNCT
ajfa-8148	329	12	.	.	PUNCT
ajfa-8148	330	1	financial	financial	ADJ
ajfa-8148	330	2	accounting	accounting	PROPN
ajfa-8148	330	3	theory	theory	NOUN
ajfa-8148	330	4	,	,	PUNCT
ajfa-8148	330	5	european	european	PROPN
ajfa-8148	330	6	edition	edition	PROPN
ajfa-8148	330	7	.	.	PUNCT
ajfa-8148	331	1	mcgraw	mcgraw	PROPN
ajfa-8148	331	2	hill	hill	PROPN
ajfa-8148	331	3	.	.	PUNCT
ajfa-8148	332	1	dennis	dennis	PROPN
ajfa-8148	332	2	,	,	PUNCT
ajfa-8148	332	3	i.	i.	PROPN
ajfa-8148	332	4	(	(	PUNCT
ajfa-8148	332	5	2014	2014	NUM
ajfa-8148	332	6	)	)	PUNCT
ajfa-8148	332	7	.	.	PUNCT
ajfa-8148	333	1	the	the	DET
ajfa-8148	333	2	nature	nature	NOUN
ajfa-8148	333	3	of	of	ADP
ajfa-8148	333	4	accounting	accounting	NOUN
ajfa-8148	333	5	regulation	regulation	NOUN
ajfa-8148	333	6	.	.	PUNCT
ajfa-8148	334	1	new	new	PROPN
ajfa-8148	334	2	york	york	PROPN
ajfa-8148	334	3	:	:	PUNCT
ajfa-8148	335	1	routledge	routledge	PROPN
ajfa-8148	335	2	,	,	PUNCT
ajfa-8148	335	3	taylor	taylor	PROPN
ajfa-8148	335	4	&	&	CCONJ
ajfa-8148	335	5	francis	francis	PROPN
ajfa-8148	335	6	group	group	PROPN
ajfa-8148	335	7	.	.	PUNCT
ajfa-8148	336	1	lee	lee	PROPN
ajfa-8148	336	2	,	,	PUNCT
ajfa-8148	336	3	t.a	t.a	PROPN
ajfa-8148	336	4	.	.	PROPN
ajfa-8148	336	5	(	(	PUNCT
ajfa-8148	336	6	2009	2009	NUM
ajfa-8148	336	7	)	)	PUNCT
ajfa-8148	336	8	.	.	PUNCT
ajfa-8148	337	1	financial	financial	ADJ
ajfa-8148	337	2	accounting	accounting	NOUN
ajfa-8148	337	3	theory	theory	NOUN
ajfa-8148	337	4	.	.	PUNCT
ajfa-8148	338	1	in	in	ADP
ajfa-8148	338	2	j.r	j.r	PROPN
ajfa-8148	338	3	.	.	PROPN
ajfa-8148	338	4	edwards	edwards	PROPN
ajfa-8148	338	5	,	,	PUNCT
ajfa-8148	338	6	&	&	CCONJ
ajfa-8148	338	7	s.p	s.p	PROPN
ajfa-8148	338	8	.	.	PROPN
ajfa-8148	338	9	walker	walker	PROPN
ajfa-8148	338	10	(	(	PUNCT
ajfa-8148	338	11	eds	eds	PROPN
ajfa-8148	338	12	)	)	PUNCT
ajfa-8148	338	13	,	,	PUNCT
ajfa-8148	338	14	the	the	DET
ajfa-8148	338	15	routledge	routledge	PROPN
ajfa-8148	338	16	companion	companion	NOUN
ajfa-8148	338	17	to	to	ADP
ajfa-8148	338	18	accounting	account	VERB
ajfa-8148	338	19	history	history	NOUN
ajfa-8148	338	20	(	(	PUNCT
ajfa-8148	338	21	pp	pp	ADJ
ajfa-8148	338	22	.	.	PUNCT
ajfa-8148	338	23	140	140	NUM
ajfa-8148	338	24	-	-	SYM
ajfa-8148	338	25	156	156	NUM
ajfa-8148	338	26	)	)	PUNCT
ajfa-8148	338	27	.	.	PUNCT
ajfa-8148	339	1	london	london	PROPN
ajfa-8148	339	2	:	:	PUNCT
ajfa-8148	339	3	routledge	routledge	PROPN
ajfa-8148	339	4	.	.	PUNCT
ajfa-8148	339	5	http://dx.doi.org/10.1080/09585200903246817	http://dx.doi.org/10.1080/09585200903246817	PROPN
ajfa-8148	339	6	goddard	goddard	PROPN
ajfa-8148	339	7	,	,	PUNCT
ajfa-8148	339	8	w.	w.	PROPN
ajfa-8148	339	9	&	&	CCONJ
ajfa-8148	339	10	melville	melville	PROPN
ajfa-8148	339	11	,	,	PUNCT
ajfa-8148	339	12	s.	s.	PROPN
ajfa-8148	339	13	(	(	PUNCT
ajfa-8148	339	14	2004	2004	NUM
ajfa-8148	339	15	)	)	PUNCT
ajfa-8148	339	16	.	.	PUNCT
ajfa-8148	340	1	research	research	NOUN
ajfa-8148	340	2	methodology	methodology	NOUN
ajfa-8148	340	3	:	:	PUNCT
ajfa-8148	340	4	an	an	DET
ajfa-8148	340	5	introduction	introduction	NOUN
ajfa-8148	340	6	.	.	PUNCT
ajfa-8148	341	1	(	(	PUNCT
ajfa-8148	341	2	2nd	2nd	ADJ
ajfa-8148	341	3	ed	ed	NOUN
ajfa-8148	341	4	)	)	PUNCT
ajfa-8148	341	5	.	.	PUNCT
ajfa-8148	342	1	blackwell	blackwell	PROPN
ajfa-8148	342	2	publishing	publishing	NOUN
ajfa-8148	342	3	.	.	PUNCT
ajfa-8148	343	1	godfrey	godfrey	PROPN
ajfa-8148	343	2	,	,	PUNCT
ajfa-8148	343	3	j.	j.	PROPN
ajfa-8148	343	4	,	,	PUNCT
ajfa-8148	343	5	hodgson	hodgson	PROPN
ajfa-8148	343	6	,	,	PUNCT
ajfa-8148	343	7	a.	a.	NOUN
ajfa-8148	343	8	(	(	PUNCT
ajfa-8148	343	9	2010	2010	NUM
ajfa-8148	343	10	)	)	PUNCT
ajfa-8148	343	11	.	.	PUNCT
ajfa-8148	344	1	accounting	accounting	NOUN
ajfa-8148	344	2	theory	theory	NOUN
ajfa-8148	344	3	.	.	PUNCT
ajfa-8148	345	1	(	(	PUNCT
ajfa-8148	345	2	7th	7th	ADJ
ajfa-8148	345	3	ed	ed	NOUN
ajfa-8148	345	4	)	)	PUNCT
ajfa-8148	345	5	.	.	PUNCT
ajfa-8148	346	1	wiley	wiley	PROPN
ajfa-8148	346	2	.	.	PUNCT
ajfa-8148	347	1	isbn	isbn	ADJ
ajfa-8148	347	2	:	:	PUNCT
ajfa-8148	347	3	978	978	NUM
ajfa-8148	347	4	-	-	SYM
ajfa-8148	347	5	0	0	NUM
ajfa-8148	347	6	-	-	PUNCT
ajfa-8148	347	7	470	470	NUM
ajfa-8148	347	8	-	-	PUNCT
ajfa-8148	347	9	81815	81815	NUM
ajfa-8148	347	10	-	-	SYM
ajfa-8148	347	11	2	2	NUM
ajfa-8148	347	12	.	.	PUNCT
ajfa-8148	347	13	gore	gore	PROPN
ajfa-8148	347	14	,	,	PUNCT
ajfa-8148	347	15	p.	p.	NOUN
ajfa-8148	347	16	(	(	PUNCT
ajfa-8148	347	17	1992	1992	NUM
ajfa-8148	347	18	)	)	PUNCT
ajfa-8148	347	19	.	.	PUNCT
ajfa-8148	348	1	the	the	DET
ajfa-8148	348	2	fasb	fasb	PROPN
ajfa-8148	348	3	conceptual	conceptual	ADJ
ajfa-8148	348	4	framework	framework	NOUN
ajfa-8148	348	5	project	project	NOUN
ajfa-8148	348	6	.	.	PUNCT
ajfa-8148	349	1	1973	1973	NUM
ajfa-8148	349	2	-	-	SYM
ajfa-8148	349	3	1985	1985	NUM
ajfa-8148	349	4	:	:	PUNCT
ajfa-8148	349	5	an	an	DET
ajfa-8148	349	6	analysis	analysis	NOUN
ajfa-8148	349	7	.	.	PUNCT
ajfa-8148	350	1	manchester	manchester	PROPN
ajfa-8148	350	2	,	,	PUNCT
ajfa-8148	350	3	angleterre	angleterre	PROPN
ajfa-8148	350	4	:	:	PUNCT
ajfa-8148	350	5	manchester	manchester	PROPN
ajfa-8148	350	6	university	university	PROPN
ajfa-8148	350	7	press	press	NOUN
ajfa-8148	350	8	.	.	PUNCT
ajfa-8148	351	1	graham	graham	PROPN
ajfa-8148	351	2	,	,	PUNCT
ajfa-8148	351	3	l.	l.	PROPN
ajfa-8148	351	4	,	,	PUNCT
ajfa-8148	351	5	&	&	CCONJ
ajfa-8148	351	6	carmichael	carmichael	PROPN
ajfa-8148	351	7	,	,	PUNCT
ajfa-8148	351	8	d.	d.	PROPN
ajfa-8148	351	9	(	(	PUNCT
ajfa-8148	351	10	2012	2012	NUM
ajfa-8148	351	11	)	)	PUNCT
ajfa-8148	351	12	.	.	PUNCT
ajfa-8148	352	1	financial	financial	ADJ
ajfa-8148	352	2	accounting	accounting	NOUN
ajfa-8148	352	3	and	and	CCONJ
ajfa-8148	352	4	general	general	ADJ
ajfa-8148	352	5	topics	topic	NOUN
ajfa-8148	352	6	.	.	PUNCT
ajfa-8148	353	1	(	(	PUNCT
ajfa-8148	353	2	12th	12th	NOUN
ajfa-8148	353	3	ed	ed	NOUN
ajfa-8148	353	4	)	)	PUNCT
ajfa-8148	353	5	.	.	PUNCT
ajfa-8148	354	1	hoboken	hoboken	PROPN
ajfa-8148	354	2	,	,	PUNCT
ajfa-8148	354	3	n.j	n.j	PROPN
ajfa-8148	354	4	.	.	PROPN
ajfa-8148	354	5	:	:	PUNCT
ajfa-8148	355	1	john	john	PROPN
ajfa-8148	355	2	wiley	wiley	PROPN
ajfa-8148	355	3	&	&	CCONJ
ajfa-8148	355	4	sons	son	NOUN
ajfa-8148	355	5	.	.	PUNCT
ajfa-8148	356	1	iselin	iselin	PROPN
ajfa-8148	356	2	,	,	PUNCT
ajfa-8148	356	3	e.	e.	PROPN
ajfa-8148	356	4	r.	r.	PROPN
ajfa-8148	356	5	(	(	PUNCT
ajfa-8148	356	6	1971	1971	NUM
ajfa-8148	356	7	)	)	PUNCT
ajfa-8148	356	8	.	.	PUNCT
ajfa-8148	357	1	the	the	DET
ajfa-8148	357	2	objectives	objective	NOUN
ajfa-8148	357	3	of	of	ADP
ajfa-8148	357	4	accounting	account	VERB
ajfa-8148	357	5	in	in	ADP
ajfa-8148	357	6	an	an	DET
ajfa-8148	357	7	accounting	accounting	NOUN
ajfa-8148	357	8	theory	theory	NOUN
ajfa-8148	357	9	based	base	VERB
ajfa-8148	357	10	on	on	ADP
ajfa-8148	357	11	deductive	deductive	ADJ
ajfa-8148	357	12	methodology	methodology	NOUN
ajfa-8148	357	13	.	.	PUNCT
ajfa-8148	358	1	st	st	PROPN
ajfa-8148	358	2	.	.	PROPN
ajfa-8148	358	3	lucia	lucia	PROPN
ajfa-8148	358	4	:	:	PUNCT
ajfa-8148	358	5	university	university	PROPN
ajfa-8148	358	6	of	of	ADP
ajfa-8148	358	7	queensland	queensland	PROPN
ajfa-8148	358	8	press	press	PROPN
ajfa-8148	358	9	.	.	PUNCT
ajfa-8148	359	1	krivogorsky	krivogorsky	PROPN
ajfa-8148	359	2	,	,	PUNCT
ajfa-8148	359	3	v.	v.	PROPN
ajfa-8148	359	4	(	(	PUNCT
ajfa-8148	359	5	2011	2011	NUM
ajfa-8148	359	6	)	)	PUNCT
ajfa-8148	359	7	.	.	PUNCT
ajfa-8148	360	1	law	law	NOUN
ajfa-8148	360	2	,	,	PUNCT
ajfa-8148	360	3	corporate	corporate	ADJ
ajfa-8148	360	4	governance	governance	NOUN
ajfa-8148	360	5	,	,	PUNCT
ajfa-8148	360	6	and	and	CCONJ
ajfa-8148	360	7	accounting	account	VERB
ajfa-8148	360	8	european	european	ADJ
ajfa-8148	360	9	perspectives	perspective	NOUN
ajfa-8148	360	10	.	.	PUNCT
ajfa-8148	361	1	new	new	PROPN
ajfa-8148	361	2	york	york	PROPN
ajfa-8148	361	3	:	:	PUNCT
ajfa-8148	362	1	routledge	routledge	PROPN
ajfa-8148	362	2	.	.	PUNCT
ajfa-8148	362	3	littleton	littleton	PROPN
ajfa-8148	362	4	,	,	PUNCT
ajfa-8148	362	5	a.	a.	PROPN
ajfa-8148	362	6	c.	c.	PROPN
ajfa-8148	362	7	(	(	PUNCT
ajfa-8148	362	8	1953	1953	NUM
ajfa-8148	362	9	)	)	PUNCT
ajfa-8148	362	10	.	.	PUNCT
ajfa-8148	363	1	structure	structure	NOUN
ajfa-8148	363	2	of	of	ADP
ajfa-8148	363	3	accounting	accounting	NOUN
ajfa-8148	363	4	theory	theory	NOUN
ajfa-8148	363	5	.	.	PUNCT
ajfa-8148	364	1	monograph	monograph	NOUN
ajfa-8148	364	2	no	no	INTJ
ajfa-8148	364	3	.	.	PROPN
ajfa-8148	365	1	5	5	NUM
ajfa-8148	365	2	.	.	X
ajfa-8148	365	3	sarasota	sarasota	PROPN
ajfa-8148	365	4	,	,	PUNCT
ajfa-8148	365	5	florida	florida	PROPN
ajfa-8148	365	6	:	:	PUNCT
ajfa-8148	365	7	american	american	PROPN
ajfa-8148	365	8	accounting	accounting	PROPN
ajfa-8148	365	9	association	association	PROPN
ajfa-8148	365	10	.	.	PUNCT
ajfa-8148	366	1	lodico	lodico	PROPN
ajfa-8148	366	2	,	,	PUNCT
ajfa-8148	366	3	m.g	m.g	PROPN
ajfa-8148	366	4	.	.	PROPN
ajfa-8148	366	5	,	,	PUNCT
ajfa-8148	366	6	spaulding	spaulding	PROPN
ajfa-8148	366	7	,	,	PUNCT
ajfa-8148	366	8	d.t	d.t	PROPN
ajfa-8148	366	9	.	.	PROPN
ajfa-8148	366	10	,	,	PUNCT
ajfa-8148	366	11	&	&	CCONJ
ajfa-8148	366	12	voegtle	voegtle	PROPN
ajfa-8148	366	13	,	,	PUNCT
ajfa-8148	366	14	g.h	g.h	PROPN
ajfa-8148	366	15	.	.	PROPN
ajfa-8148	366	16	(	(	PUNCT
ajfa-8148	366	17	2010	2010	NUM
ajfa-8148	366	18	)	)	PUNCT
ajfa-8148	366	19	.	.	PUNCT
ajfa-8148	367	1	methods	method	NOUN
ajfa-8148	367	2	in	in	ADP
ajfa-8148	367	3	educational	educational	ADJ
ajfa-8148	367	4	research	research	NOUN
ajfa-8148	367	5	:	:	PUNCT
ajfa-8148	367	6	from	from	ADP
ajfa-8148	367	7	theory	theory	NOUN
ajfa-8148	367	8	to	to	ADP
ajfa-8148	367	9	practice	practice	NOUN
ajfa-8148	367	10	.	.	PUNCT
ajfa-8148	368	1	(	(	PUNCT
ajfa-8148	368	2	2nd	2nd	PROPN
ajfa-8148	368	3	edition	edition	PROPN
ajfa-8148	368	4	)	)	PUNCT
ajfa-8148	368	5	.	.	PUNCT
ajfa-8148	369	1	wiley	wiley	PROPN
ajfa-8148	369	2	.	.	PUNCT
ajfa-8148	370	1	mattesich	mattesich	PROPN
ajfa-8148	370	2	,	,	PUNCT
ajfa-8148	370	3	r.	r.	PROPN
ajfa-8148	370	4	(	(	PUNCT
ajfa-8148	370	5	1995	1995	NUM
ajfa-8148	370	6	)	)	PUNCT
ajfa-8148	370	7	.	.	PUNCT
ajfa-8148	371	1	critique	critique	NOUN
ajfa-8148	371	2	of	of	ADP
ajfa-8148	371	3	accounting	accounting	NOUN
ajfa-8148	371	4	.	.	PUNCT
ajfa-8148	372	1	an	an	DET
ajfa-8148	372	2	examination	examination	NOUN
ajfa-8148	372	3	of	of	ADP
ajfa-8148	372	4	the	the	DET
ajfa-8148	372	5	foundations	foundation	NOUN
ajfa-8148	372	6	and	and	CCONJ
ajfa-8148	372	7	normative	normative	ADJ
ajfa-8148	372	8	structure	structure	NOUN
ajfa-8148	372	9	of	of	ADP
ajfa-8148	372	10	an	an	DET
ajfa-8148	372	11	applied	applied	ADJ
ajfa-8148	372	12	discipline	discipline	NOUN
ajfa-8148	372	13	.	.	PUNCT
ajfa-8148	373	1	westport	westport	NOUN
ajfa-8148	373	2	,	,	PUNCT
ajfa-8148	373	3	ct	ct	PROPN
ajfa-8148	373	4	:	:	PUNCT
ajfa-8148	373	5	quorum	quorum	NOUN
ajfa-8148	373	6	books	book	NOUN
ajfa-8148	373	7	,	,	PUNCT
ajfa-8148	373	8	304	304	NUM
ajfa-8148	373	9	pp	pp	NOUN
ajfa-8148	373	10	.	.	PUNCT
ajfa-8148	374	1	mattessich	mattessich	NOUN
ajfa-8148	374	2	,	,	PUNCT
ajfa-8148	374	3	r.	r.	PROPN
ajfa-8148	374	4	(	(	PUNCT
ajfa-8148	374	5	2008	2008	NUM
ajfa-8148	374	6	)	)	PUNCT
ajfa-8148	374	7	.	.	PUNCT
ajfa-8148	375	1	two	two	NUM
ajfa-8148	375	2	hundred	hundred	NUM
ajfa-8148	375	3	years	year	NOUN
ajfa-8148	375	4	of	of	ADP
ajfa-8148	375	5	accounting	accounting	NOUN
ajfa-8148	375	6	research	research	NOUN
ajfa-8148	375	7	:	:	PUNCT
ajfa-8148	375	8	an	an	DET
ajfa-8148	375	9	international	international	ADJ
ajfa-8148	375	10	survey	survey	NOUN
ajfa-8148	375	11	of	of	ADP
ajfa-8148	375	12	personalities	personality	NOUN
ajfa-8148	375	13	,	,	PUNCT
ajfa-8148	375	14	ideas	idea	NOUN
ajfa-8148	375	15	and	and	CCONJ
ajfa-8148	375	16	publications	publication	NOUN
ajfa-8148	375	17	(	(	PUNCT
ajfa-8148	375	18	from	from	ADP
ajfa-8148	375	19	the	the	DET
ajfa-8148	375	20	beginning	beginning	NOUN
ajfa-8148	375	21	of	of	ADP
ajfa-8148	375	22	the	the	DET
ajfa-8148	375	23	nineteenth	nineteenth	ADJ
ajfa-8148	375	24	century	century	NOUN
ajfa-8148	375	25	to	to	ADP
ajfa-8148	375	26	the	the	DET
ajfa-8148	375	27	beginning	beginning	NOUN
ajfa-8148	375	28	of	of	ADP
ajfa-8148	375	29	the	the	DET
ajfa-8148	375	30	twenty	twenty	NUM
ajfa-8148	375	31	-	-	PUNCT
ajfa-8148	375	32	first	first	ADJ
ajfa-8148	375	33	century	century	NOUN
ajfa-8148	375	34	.	.	PUNCT
ajfa-8148	376	1	london	london	PROPN
ajfa-8148	376	2	:	:	PUNCT
ajfa-8148	377	1	routledge	routledge	PROPN
ajfa-8148	377	2	.	.	PUNCT
ajfa-8148	377	3	moonitz	moonitz	PROPN
ajfa-8148	377	4	,	,	PUNCT
ajfa-8148	377	5	m.	m.	NOUN
ajfa-8148	377	6	,	,	PUNCT
ajfa-8148	377	7	(	(	PUNCT
ajfa-8148	377	8	1961	1961	NUM
ajfa-8148	377	9	)	)	PUNCT
ajfa-8148	377	10	.	.	PUNCT
ajfa-8148	378	1	the	the	DET
ajfa-8148	378	2	basic	basic	ADJ
ajfa-8148	378	3	postulates	postulate	NOUN
ajfa-8148	378	4	of	of	ADP
ajfa-8148	378	5	accounting	accounting	NOUN
ajfa-8148	378	6	.	.	PUNCT
ajfa-8148	379	1	accounting	accounting	NOUN
ajfa-8148	379	2	research	research	NOUN
ajfa-8148	379	3	study	study	NOUN
ajfa-8148	379	4	no	no	INTJ
ajfa-8148	379	5	.	.	NOUN
ajfa-8148	379	6	1	1	NUM
ajfa-8148	379	7	,	,	PUNCT
ajfa-8148	379	8	new	new	PROPN
ajfa-8148	379	9	york	york	PROPN
ajfa-8148	379	10	,	,	PUNCT
ajfa-8148	379	11	aicpa	aicpa	PROPN
ajfa-8148	379	12	.	.	PUNCT
ajfa-8148	380	1	asian	asian	ADJ
ajfa-8148	380	2	journal	journal	PROPN
ajfa-8148	380	3	of	of	ADP
ajfa-8148	380	4	finance	finance	PROPN
ajfa-8148	380	5	&	&	CCONJ
ajfa-8148	380	6	accounting	accounting	PROPN
ajfa-8148	380	7	issn	issn	PROPN
ajfa-8148	380	8	1946	1946	NUM
ajfa-8148	380	9	-	-	PUNCT
ajfa-8148	380	10	052x	052x	PROPN
ajfa-8148	380	11	2016	2016	NUM
ajfa-8148	380	12	,	,	PUNCT
ajfa-8148	380	13	vol	vol	NOUN
ajfa-8148	380	14	.	.	PROPN
ajfa-8148	380	15	8	8	NUM
ajfa-8148	380	16	,	,	PUNCT
ajfa-8148	380	17	no	no	INTJ
ajfa-8148	380	18	.	.	NOUN
ajfa-8148	380	19	1	1	NUM
ajfa-8148	380	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8148	380	21	37	37	NUM
ajfa-8148	380	22	neuman	neuman	NOUN
ajfa-8148	380	23	,	,	PUNCT
ajfa-8148	380	24	w.l	w.l	PROPN
ajfa-8148	380	25	.	.	PROPN
ajfa-8148	380	26	(	(	PUNCT
ajfa-8148	380	27	2003	2003	NUM
ajfa-8148	380	28	)	)	PUNCT
ajfa-8148	380	29	social	social	ADJ
ajfa-8148	380	30	research	research	NOUN
ajfa-8148	380	31	methods	method	NOUN
ajfa-8148	380	32	:	:	PUNCT
ajfa-8148	380	33	qualitative	qualitative	NOUN
ajfa-8148	380	34	and	and	CCONJ
ajfa-8148	380	35	quantitative	quantitative	ADJ
ajfa-8148	380	36	approaches	approach	NOUN
ajfa-8148	380	37	.	.	PUNCT
ajfa-8148	381	1	allyn	allyn	PROPN
ajfa-8148	381	2	and	and	CCONJ
ajfa-8148	381	3	bacon	bacon	NOUN
ajfa-8148	381	4	.	.	PUNCT
ajfa-8148	382	1	pellissier	pellissier	NOUN
ajfa-8148	382	2	,	,	PUNCT
ajfa-8148	382	3	r.	r.	PROPN
ajfa-8148	382	4	(	(	PUNCT
ajfa-8148	382	5	2008	2008	NUM
ajfa-8148	382	6	)	)	PUNCT
ajfa-8148	382	7	.	.	PUNCT
ajfa-8148	383	1	business	business	NOUN
ajfa-8148	383	2	research	research	NOUN
ajfa-8148	383	3	-	-	PUNCT
ajfa-8148	383	4	made	make	VERB
ajfa-8148	383	5	easy	easy	ADJ
ajfa-8148	383	6	.	.	PUNCT
ajfa-8148	384	1	juta	juta	PROPN
ajfa-8148	384	2	&	&	CCONJ
ajfa-8148	384	3	company	company	PROPN
ajfa-8148	384	4	ltd	ltd	PROPN
ajfa-8148	384	5	.	.	PROPN
ajfa-8148	384	6	,	,	PUNCT
ajfa-8148	384	7	kenwyn	kenwyn	PROPN
ajfa-8148	384	8	,	,	PUNCT
ajfa-8148	384	9	za	za	PROPN
ajfa-8148	384	10	.	.	PUNCT
ajfa-8148	384	11	riahi	riahi	PROPN
ajfa-8148	384	12	-	-	PUNCT
ajfa-8148	384	13	belkaoui	belkaoui	NOUN
ajfa-8148	384	14	,	,	PUNCT
ajfa-8148	384	15	a.	a.	NOUN
ajfa-8148	384	16	(	(	PUNCT
ajfa-8148	384	17	1981	1981	NUM
ajfa-8148	384	18	)	)	PUNCT
ajfa-8148	384	19	.	.	PUNCT
ajfa-8148	385	1	accounting	accounting	NOUN
ajfa-8148	385	2	theory	theory	NOUN
ajfa-8148	385	3	.	.	PUNCT
ajfa-8148	386	1	new	new	PROPN
ajfa-8148	386	2	york	york	PROPN
ajfa-8148	386	3	:	:	PUNCT
ajfa-8148	386	4	harcourt	harcourt	PROPN
ajfa-8148	386	5	brace	brace	PROPN
ajfa-8148	386	6	jovanovich	jovanovich	PROPN
ajfa-8148	386	7	.	.	PUNCT
ajfa-8148	387	1	riahi	riahi	PROPN
ajfa-8148	387	2	-	-	PUNCT
ajfa-8148	387	3	belkaoui	belkaoui	NOUN
ajfa-8148	387	4	,	,	PUNCT
ajfa-8148	387	5	a.	a.	NOUN
ajfa-8148	387	6	(	(	PUNCT
ajfa-8148	387	7	2004	2004	NUM
ajfa-8148	387	8	)	)	PUNCT
ajfa-8148	387	9	.	.	PUNCT
ajfa-8148	388	1	accounting	accounting	NOUN
ajfa-8148	388	2	theory	theory	NOUN
ajfa-8148	388	3	.	.	PUNCT
ajfa-8148	389	1	(	(	PUNCT
ajfa-8148	389	2	5th	5th	ADJ
ajfa-8148	389	3	ed	ed	NOUN
ajfa-8148	389	4	)	)	PUNCT
ajfa-8148	389	5	.	.	PUNCT
ajfa-8148	390	1	london	london	PROPN
ajfa-8148	390	2	:	:	PUNCT
ajfa-8148	390	3	thomson	thomson	PROPN
ajfa-8148	390	4	.	.	PUNCT
ajfa-8148	391	1	roslender	roslender	PROPN
ajfa-8148	391	2	,	,	PUNCT
ajfa-8148	391	3	r.	r.	PROPN
ajfa-8148	391	4	(	(	PUNCT
ajfa-8148	391	5	1992	1992	NUM
ajfa-8148	391	6	)	)	PUNCT
ajfa-8148	391	7	.	.	PUNCT
ajfa-8148	392	1	sociological	sociological	ADJ
ajfa-8148	392	2	perspectives	perspective	NOUN
ajfa-8148	392	3	on	on	ADP
ajfa-8148	392	4	modern	modern	ADJ
ajfa-8148	392	5	accountancy	accountancy	NOUN
ajfa-8148	392	6	.	.	PUNCT
ajfa-8148	393	1	london	london	PROPN
ajfa-8148	393	2	:	:	PUNCT
ajfa-8148	394	1	routledge	routledge	PROPN
ajfa-8148	394	2	.	.	PUNCT
ajfa-8148	394	3	saghafi	saghafi	PROPN
ajfa-8148	394	4	,	,	PUNCT
ajfa-8148	394	5	a.	a.	NOUN
ajfa-8148	394	6	(	(	PUNCT
ajfa-8148	394	7	2014	2014	NUM
ajfa-8148	394	8	)	)	PUNCT
ajfa-8148	394	9	.	.	PUNCT
ajfa-8148	395	1	accounting	accounting	NOUN
ajfa-8148	395	2	theories	theory	NOUN
ajfa-8148	395	3	.	.	PUNCT
ajfa-8148	396	1	(	(	PUNCT
ajfa-8148	396	2	3rd	3rd	ADJ
ajfa-8148	396	3	ed	ed	NOUN
ajfa-8148	396	4	)	)	PUNCT
ajfa-8148	396	5	.	.	PUNCT
ajfa-8148	397	1	iranian	iranian	PROPN
ajfa-8148	397	2	accounting	accounting	PROPN
ajfa-8148	397	3	association	association	PROPN
ajfa-8148	397	4	.	.	PUNCT
ajfa-8148	398	1	salmon	salmon	PROPN
ajfa-8148	398	2	,	,	PUNCT
ajfa-8148	398	3	m.h	m.h	PROPN
ajfa-8148	398	4	.	.	PROPN
ajfa-8148	398	5	(	(	PUNCT
ajfa-8148	398	6	1992	1992	NUM
ajfa-8148	398	7	)	)	PUNCT
ajfa-8148	398	8	.	.	PUNCT
ajfa-8148	399	1	philosophy	philosophy	NOUN
ajfa-8148	399	2	of	of	ADP
ajfa-8148	399	3	the	the	DET
ajfa-8148	399	4	social	social	ADJ
ajfa-8148	399	5	sciences	science	NOUN
ajfa-8148	399	6	.	.	PUNCT
ajfa-8148	400	1	in	in	ADP
ajfa-8148	400	2	m.h	m.h	PROPN
ajfa-8148	400	3	.	.	PROPN
ajfa-8148	400	4	salmon	salmon	PROPN
ajfa-8148	400	5	,	,	PUNCT
ajfa-8148	400	6	j.	j.	PROPN
ajfa-8148	400	7	earman	earman	PROPN
ajfa-8148	400	8	,	,	PUNCT
ajfa-8148	400	9	c.	c.	PROPN
ajfa-8148	400	10	glymour	glymour	NOUN
ajfa-8148	400	11	,	,	PUNCT
ajfa-8148	400	12	j.g	j.g	PROPN
ajfa-8148	400	13	.	.	PROPN
ajfa-8148	400	14	lennox	lennox	PROPN
ajfa-8148	400	15	,	,	PUNCT
ajfa-8148	400	16	p.	p.	NOUN
ajfa-8148	400	17	machamer	machamer	PROPN
ajfa-8148	400	18	,	,	PUNCT
ajfa-8148	400	19	j.e	j.e	PROPN
ajfa-8148	400	20	.	.	PROPN
ajfa-8148	400	21	mcguire	mcguire	PROPN
ajfa-8148	400	22	,	,	PUNCT
ajfa-8148	400	23	j.d	j.d	PROPN
ajfa-8148	400	24	.	.	PROPN
ajfa-8148	400	25	norton	norton	PROPN
ajfa-8148	400	26	,	,	PUNCT
ajfa-8148	400	27	w.c	w.c	PROPN
ajfa-8148	400	28	.	.	PROPN
ajfa-8148	400	29	salmon	salmon	PROPN
ajfa-8148	400	30	&	&	CCONJ
ajfa-8148	400	31	k.f	k.f	PROPN
ajfa-8148	400	32	.	.	PROPN
ajfa-8148	400	33	schaffner	schaffner	PROPN
ajfa-8148	400	34	(	(	PUNCT
ajfa-8148	400	35	eds	ed	NOUN
ajfa-8148	400	36	)	)	PUNCT
ajfa-8148	400	37	,	,	PUNCT
ajfa-8148	400	38	introduction	introduction	NOUN
ajfa-8148	400	39	to	to	ADP
ajfa-8148	400	40	the	the	DET
ajfa-8148	400	41	philosophy	philosophy	NOUN
ajfa-8148	400	42	of	of	ADP
ajfa-8148	400	43	science	science	NOUN
ajfa-8148	400	44	,	,	PUNCT
ajfa-8148	400	45	pp	pp	ADJ
ajfa-8148	400	46	.	.	PUNCT
ajfa-8148	401	1	404	404	NUM
ajfa-8148	401	2	-	-	SYM
ajfa-8148	401	3	425	425	NUM
ajfa-8148	401	4	.	.	PUNCT
ajfa-8148	402	1	indianapolis	indianapolis	PROPN
ajfa-8148	402	2	,	,	PUNCT
ajfa-8148	402	3	in	in	ADP
ajfa-8148	402	4	:	:	PUNCT
ajfa-8148	402	5	hackett	hackett	PROPN
ajfa-8148	402	6	.	.	PUNCT
ajfa-8148	403	1	snieder	snieder	PROPN
ajfa-8148	403	2	,	,	PUNCT
ajfa-8148	403	3	r.	r.	PROPN
ajfa-8148	403	4	,	,	PUNCT
ajfa-8148	403	5	&	&	CCONJ
ajfa-8148	403	6	larner	larner	PROPN
ajfa-8148	403	7	,	,	PUNCT
ajfa-8148	403	8	k.	k.	PROPN
ajfa-8148	403	9	(	(	PUNCT
ajfa-8148	403	10	2009	2009	NUM
ajfa-8148	403	11	)	)	PUNCT
ajfa-8148	403	12	.	.	PUNCT
ajfa-8148	404	1	the	the	DET
ajfa-8148	404	2	art	art	NOUN
ajfa-8148	404	3	of	of	ADP
ajfa-8148	404	4	being	be	AUX
ajfa-8148	404	5	a	a	DET
ajfa-8148	404	6	scientist	scientist	NOUN
ajfa-8148	404	7	:	:	PUNCT
ajfa-8148	404	8	a	a	DET
ajfa-8148	404	9	guide	guide	NOUN
ajfa-8148	404	10	for	for	ADP
ajfa-8148	404	11	graduate	graduate	ADJ
ajfa-8148	404	12	students	student	NOUN
ajfa-8148	404	13	and	and	CCONJ
ajfa-8148	404	14	their	their	PRON
ajfa-8148	404	15	mentors	mentor	NOUN
ajfa-8148	404	16	,	,	PUNCT
ajfa-8148	404	17	cambridge	cambridge	PROPN
ajfa-8148	404	18	university	university	PROPN
ajfa-8148	404	19	press	press	NOUN
ajfa-8148	404	20	.	.	PUNCT
ajfa-8148	405	1	http://dx.doi.org/10.1017/cbo9780511816543	http://dx.doi.org/10.1017/cbo9780511816543	ADJ
ajfa-8148	405	2	sutton	sutton	PROPN
ajfa-8148	405	3	,	,	PUNCT
ajfa-8148	405	4	d.	d.	PROPN
ajfa-8148	405	5	(	(	PUNCT
ajfa-8148	405	6	2011	2011	NUM
ajfa-8148	405	7	)	)	PUNCT
ajfa-8148	405	8	.	.	PUNCT
ajfa-8148	406	1	conceptual	conceptual	ADJ
ajfa-8148	406	2	framework	framework	NOUN
ajfa-8148	406	3	coherence	coherence	NOUN
ajfa-8148	406	4	:	:	PUNCT
ajfa-8148	406	5	why	why	SCONJ
ajfa-8148	406	6	and	and	CCONJ
ajfa-8148	406	7	how	how	SCONJ
ajfa-8148	406	8	.	.	PUNCT
ajfa-8148	407	1	victoria	victoria	PROPN
ajfa-8148	407	2	university	university	PROPN
ajfa-8148	407	3	of	of	ADP
ajfa-8148	407	4	wellington	wellington	PROPN
ajfa-8148	407	5	.	.	PUNCT
ajfa-8148	408	1	working	work	VERB
ajfa-8148	408	2	paper	paper	NOUN
ajfa-8148	408	3	series	series	NOUN
ajfa-8148	408	4	,	,	PUNCT
ajfa-8148	408	5	working	working	NOUN
ajfa-8148	408	6	paper	paper	NOUN
ajfa-8148	408	7	no	no	INTJ
ajfa-8148	408	8	.	.	PROPN
ajfa-8148	408	9	88	88	NUM
ajfa-8148	408	10	.	.	PUNCT
ajfa-8148	409	1	http://dx.doi.org/10.2139/ssrn.2028740	http://dx.doi.org/10.2139/ssrn.2028740	PRON
ajfa-8148	409	2	vorster	vorster	PROPN
ajfa-8148	409	3	,	,	PUNCT
ajfa-8148	409	4	q.	q.	PROPN
ajfa-8148	409	5	(	(	PUNCT
ajfa-8148	409	6	2007	2007	NUM
ajfa-8148	409	7	)	)	PUNCT
ajfa-8148	409	8	.	.	PUNCT
ajfa-8148	410	1	the	the	DET
ajfa-8148	410	2	conceptual	conceptual	ADJ
ajfa-8148	410	3	framework	framework	NOUN
ajfa-8148	410	4	,	,	PUNCT
ajfa-8148	410	5	accounting	accounting	NOUN
ajfa-8148	410	6	principles	principle	NOUN
ajfa-8148	410	7	and	and	CCONJ
ajfa-8148	410	8	what	what	PRON
ajfa-8148	410	9	we	we	PRON
ajfa-8148	410	10	believe	believe	VERB
ajfa-8148	410	11	is	be	AUX
ajfa-8148	410	12	true	true	ADJ
ajfa-8148	410	13	.	.	PUNCT
ajfa-8148	411	1	accountancy	accountancy	PROPN
ajfa-8148	411	2	s	s	PROPN
ajfa-8148	411	3	;	;	PUNCT
ajfa-8148	411	4	accounting	accounting	NOUN
ajfa-8148	411	5	&	&	CCONJ
ajfa-8148	411	6	tax	tax	NOUN
ajfa-8148	411	7	periodicals	periodical	NOUN
ajfa-8148	411	8	,	,	PUNCT
ajfa-8148	411	9	pp	pp	ADJ
ajfa-8148	411	10	.	.	PUNCT
ajfa-8148	412	1	30	30	NUM
ajfa-8148	412	2	-	-	SYM
ajfa-8148	412	3	33	33	NUM
ajfa-8148	412	4	.	.	PUNCT
ajfa-8148	413	1	watts	watts	PROPN
ajfa-8148	413	2	,	,	PUNCT
ajfa-8148	413	3	r.l	r.l	PROPN
ajfa-8148	413	4	.	.	PROPN
ajfa-8148	413	5	,	,	PUNCT
ajfa-8148	413	6	&	&	CCONJ
ajfa-8148	413	7	zimmerman	zimmerman	PROPN
ajfa-8148	413	8	,	,	PUNCT
ajfa-8148	413	9	j.l	j.l	PROPN
ajfa-8148	413	10	.	.	PROPN
ajfa-8148	413	11	(	(	PUNCT
ajfa-8148	413	12	1986	1986	NUM
ajfa-8148	413	13	)	)	PUNCT
ajfa-8148	413	14	.	.	PUNCT
ajfa-8148	414	1	positive	positive	ADJ
ajfa-8148	414	2	accounting	accounting	NOUN
ajfa-8148	414	3	theory	theory	NOUN
ajfa-8148	414	4	.	.	PUNCT
ajfa-8148	415	1	englewood	englewood	PROPN
ajfa-8148	415	2	cliffs	cliffs	PROPN
ajfa-8148	415	3	,	,	PUNCT
ajfa-8148	415	4	nj	nj	PROPN
ajfa-8148	415	5	:	:	PUNCT
ajfa-8148	415	6	prentice	prentice	NOUN
ajfa-8148	415	7	-	-	PUNCT
ajfa-8148	415	8	hall	hall	NOUN
ajfa-8148	415	9	.	.	PUNCT
ajfa-8148	416	1	wilson	wilson	PROPN
ajfa-8148	416	2	,	,	PUNCT
ajfa-8148	416	3	j.	j.	PROPN
ajfa-8148	416	4	(	(	PUNCT
ajfa-8148	416	5	2010	2010	NUM
ajfa-8148	416	6	)	)	PUNCT
ajfa-8148	416	7	.	.	PUNCT
ajfa-8148	417	1	essentials	essential	NOUN
ajfa-8148	417	2	of	of	ADP
ajfa-8148	417	3	business	business	NOUN
ajfa-8148	417	4	research	research	NOUN
ajfa-8148	417	5	:	:	PUNCT
ajfa-8148	417	6	a	a	DET
ajfa-8148	417	7	guide	guide	NOUN
ajfa-8148	417	8	to	to	ADP
ajfa-8148	417	9	doing	do	VERB
ajfa-8148	417	10	your	your	PRON
ajfa-8148	417	11	research	research	NOUN
ajfa-8148	417	12	project	project	NOUN
ajfa-8148	417	13	.	.	PUNCT
ajfa-8148	418	1	sage	sage	NOUN
ajfa-8148	418	2	publications	publication	NOUN
ajfa-8148	418	3	.	.	PUNCT
ajfa-8148	419	1	young	young	ADJ
ajfa-8148	419	2	,	,	PUNCT
ajfa-8148	419	3	j.j	j.j	PROPN
ajfa-8148	419	4	.	.	PROPN
ajfa-8148	419	5	(	(	PUNCT
ajfa-8148	419	6	2006	2006	NUM
ajfa-8148	419	7	)	)	PUNCT
ajfa-8148	419	8	.	.	PUNCT
ajfa-8148	420	1	making	make	VERB
ajfa-8148	420	2	up	up	ADP
ajfa-8148	420	3	users	user	NOUN
ajfa-8148	420	4	.	.	PUNCT
ajfa-8148	421	1	accounting	accounting	NOUN
ajfa-8148	421	2	,	,	PUNCT
ajfa-8148	421	3	organizations	organization	NOUN
ajfa-8148	421	4	and	and	CCONJ
ajfa-8148	421	5	society	society	NOUN
ajfa-8148	421	6	,	,	PUNCT
ajfa-8148	421	7	31(6	31(6	NUM
ajfa-8148	421	8	)	)	PUNCT
ajfa-8148	421	9	.	.	PUNCT
ajfa-8148	422	1	http://dx.doi.org/10.1016/j.aos.2005.12.005	http://dx.doi.org/10.1016/j.aos.2005.12.005	PROPN
ajfa-8148	422	2	copyright	copyright	NOUN
ajfa-8148	422	3	disclaimer	disclaimer	ADJ
ajfa-8148	422	4	copyright	copyright	NOUN
ajfa-8148	422	5	for	for	ADP
ajfa-8148	422	6	this	this	DET
ajfa-8148	422	7	article	article	NOUN
ajfa-8148	422	8	is	be	AUX
ajfa-8148	422	9	retained	retain	VERB
ajfa-8148	422	10	by	by	ADP
ajfa-8148	422	11	the	the	DET
ajfa-8148	422	12	author(s	author(s	PROPN
ajfa-8148	422	13	)	)	PUNCT
ajfa-8148	422	14	,	,	PUNCT
ajfa-8148	422	15	with	with	ADP
ajfa-8148	422	16	first	first	ADJ
ajfa-8148	422	17	publication	publication	NOUN
ajfa-8148	422	18	rights	right	NOUN
ajfa-8148	422	19	granted	grant	VERB
ajfa-8148	422	20	to	to	ADP
ajfa-8148	422	21	the	the	DET
ajfa-8148	422	22	journal	journal	NOUN
ajfa-8148	422	23	.	.	PUNCT
ajfa-8148	423	1	this	this	PRON
ajfa-8148	423	2	is	be	AUX
ajfa-8148	423	3	an	an	DET
ajfa-8148	423	4	open	open	ADJ
ajfa-8148	423	5	-	-	PUNCT
ajfa-8148	423	6	access	access	NOUN
ajfa-8148	423	7	article	article	NOUN
ajfa-8148	423	8	distributed	distribute	VERB
ajfa-8148	423	9	under	under	ADP
ajfa-8148	423	10	the	the	DET
ajfa-8148	423	11	terms	term	NOUN
ajfa-8148	423	12	and	and	CCONJ
ajfa-8148	423	13	conditions	condition	NOUN
ajfa-8148	423	14	of	of	ADP
ajfa-8148	423	15	the	the	DET
ajfa-8148	423	16	creative	creative	ADJ
ajfa-8148	423	17	commons	common	NOUN
ajfa-8148	423	18	attribution	attribution	NOUN
ajfa-8148	423	19	license	license	NOUN
ajfa-8148	423	20	(	(	PUNCT
ajfa-8148	423	21	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajfa-8148	423	22	)	)	PUNCT
ajfa-8148	423	23	.	.	PUNCT