id	sid	tid	token	lemma	pos
ajssms-531	1	1	87	87	NUM
ajssms-531	1	2	asian	asian	ADJ
ajssms-531	1	3	journal	journal	NOUN
ajssms-531	1	4	of	of	ADP
ajssms-531	1	5	social	social	ADJ
ajssms-531	1	6	sciences	sciences	PROPN
ajssms-531	1	7	and	and	CCONJ
ajssms-531	1	8	management	management	NOUN
ajssms-531	1	9	studies	study	NOUN
ajssms-531	1	10	vol	vol	NOUN
ajssms-531	1	11	.	.	PROPN
ajssms-531	1	12	5	5	NUM
ajssms-531	1	13	,	,	PUNCT
ajssms-531	1	14	no	no	INTJ
ajssms-531	1	15	.	.	NOUN
ajssms-531	1	16	3	3	NUM
ajssms-531	1	17	,	,	PUNCT
ajssms-531	1	18	87	87	NUM
ajssms-531	1	19	-	-	SYM
ajssms-531	1	20	90	90	NUM
ajssms-531	1	21	,	,	PUNCT
ajssms-531	1	22	2018	2018	NUM
ajssms-531	1	23	issn(e	issn(e	NOUN
ajssms-531	1	24	)	)	PUNCT
ajssms-531	1	25	2313	2313	NUM
ajssms-531	1	26	-	-	SYM
ajssms-531	1	27	7401	7401	NUM
ajssms-531	1	28	/	/	SYM
ajssms-531	1	29	issn(p	issn(p	PROPN
ajssms-531	1	30	)	)	PUNCT
ajssms-531	1	31	2518	2518	NUM
ajssms-531	1	32	-	-	PUNCT
ajssms-531	1	33	0096	0096	NUM
ajssms-531	1	34	doi	doi	NOUN
ajssms-531	1	35	:	:	PUNCT
ajssms-531	1	36	10.20448	10.20448	NUM
ajssms-531	1	37	/	/	SYM
ajssms-531	1	38	journal.500.2018.53.87.90	journal.500.2018.53.87.90	PROPN
ajssms-531	1	39	development	development	NOUN
ajssms-531	1	40	of	of	ADP
ajssms-531	1	41	a	a	DET
ajssms-531	1	42	budget	budget	NOUN
ajssms-531	1	43	management	management	NOUN
ajssms-531	1	44	model	model	NOUN
ajssms-531	1	45	for	for	ADP
ajssms-531	1	46	managers	manager	NOUN
ajssms-531	1	47	in	in	ADP
ajssms-531	1	48	public	public	ADJ
ajssms-531	1	49	hospitals	hospital	NOUN
ajssms-531	1	50	in	in	ADP
ajssms-531	1	51	the	the	DET
ajssms-531	1	52	limpopo	limpopo	PROPN
ajssms-531	1	53	province	province	PROPN
ajssms-531	1	54	,	,	PUNCT
ajssms-531	1	55	south	south	PROPN
ajssms-531	1	56	africa	africa	PROPN
ajssms-531	1	57	nkhumeleni	nkhumeleni	PROPN
ajssms-531	1	58	mathobo1	mathobo1	PROPN
ajssms-531	1	59			PROPN
ajssms-531	1	60	mashupye	mashupye	PROPN
ajssms-531	1	61	herbert	herbert	PROPN
ajssms-531	1	62	maserumule2	maserumule2	PROPN
ajssms-531	1	63	kabelo	kabelo	VERB
ajssms-531	1	64	boikutso	boikutso	PROPN
ajssms-531	1	65	moeti3	moeti3	PROPN
ajssms-531	1	66	(	(	PUNCT
ajssms-531	1	67			PROPN
ajssms-531	1	68	corresponding	correspond	VERB
ajssms-531	1	69	author	author	NOUN
ajssms-531	1	70	)	)	PUNCT
ajssms-531	1	71	1,2,3tshwane	1,2,3tshwane	NUM
ajssms-531	2	1	university	university	NOUN
ajssms-531	2	2	of	of	ADP
ajssms-531	2	3	technology	technology	NOUN
ajssms-531	2	4	,	,	PUNCT
ajssms-531	2	5	pretoria	pretoria	PROPN
ajssms-531	2	6	,	,	PUNCT
ajssms-531	2	7	south	south	PROPN
ajssms-531	2	8	africa	africa	PROPN
ajssms-531	2	9	abstract	abstract	PROPN
ajssms-531	2	10	budget	budget	NOUN
ajssms-531	2	11	management	management	NOUN
ajssms-531	2	12	remains	remain	VERB
ajssms-531	2	13	a	a	DET
ajssms-531	2	14	challenge	challenge	NOUN
ajssms-531	2	15	in	in	ADP
ajssms-531	2	16	public	public	ADJ
ajssms-531	2	17	hospitals	hospital	NOUN
ajssms-531	2	18	with	with	ADP
ajssms-531	2	19	regard	regard	NOUN
ajssms-531	2	20	to	to	ADP
ajssms-531	2	21	the	the	DET
ajssms-531	2	22	delivery	delivery	NOUN
ajssms-531	2	23	of	of	ADP
ajssms-531	2	24	cost	cost	NOUN
ajssms-531	2	25	effective	effective	ADJ
ajssms-531	2	26	health	health	NOUN
ajssms-531	2	27	services	service	NOUN
ajssms-531	2	28	.	.	PUNCT
ajssms-531	3	1	this	this	DET
ajssms-531	3	2	article	article	NOUN
ajssms-531	3	3	is	be	AUX
ajssms-531	3	4	based	base	VERB
ajssms-531	3	5	on	on	ADP
ajssms-531	3	6	a	a	DET
ajssms-531	3	7	study	study	NOUN
ajssms-531	3	8	undertaken	undertake	VERB
ajssms-531	3	9	to	to	PART
ajssms-531	3	10	develop	develop	VERB
ajssms-531	3	11	a	a	DET
ajssms-531	3	12	budget	budget	NOUN
ajssms-531	3	13	management	management	NOUN
ajssms-531	3	14	model	model	NOUN
ajssms-531	3	15	for	for	ADP
ajssms-531	3	16	managers	manager	NOUN
ajssms-531	3	17	in	in	ADP
ajssms-531	3	18	public	public	ADJ
ajssms-531	3	19	hospitals	hospital	NOUN
ajssms-531	3	20	in	in	ADP
ajssms-531	3	21	the	the	DET
ajssms-531	3	22	limpopo	limpopo	PROPN
ajssms-531	3	23	province	province	NOUN
ajssms-531	3	24	of	of	ADP
ajssms-531	3	25	south	south	PROPN
ajssms-531	3	26	africa	africa	PROPN
ajssms-531	3	27	.	.	PUNCT
ajssms-531	4	1	the	the	DET
ajssms-531	4	2	question	question	NOUN
ajssms-531	4	3	is	be	AUX
ajssms-531	4	4	:	:	PUNCT
ajssms-531	4	5	how	how	SCONJ
ajssms-531	4	6	can	can	AUX
ajssms-531	4	7	the	the	DET
ajssms-531	4	8	management	management	NOUN
ajssms-531	4	9	of	of	ADP
ajssms-531	4	10	the	the	DET
ajssms-531	4	11	budget	budget	NOUN
ajssms-531	4	12	in	in	ADP
ajssms-531	4	13	public	public	ADJ
ajssms-531	4	14	hospitals	hospital	NOUN
ajssms-531	4	15	be	be	AUX
ajssms-531	4	16	improved	improve	VERB
ajssms-531	4	17	?	?	PUNCT
ajssms-531	5	1	the	the	DET
ajssms-531	5	2	study	study	NOUN
ajssms-531	5	3	investigates	investigate	VERB
ajssms-531	5	4	budget	budget	NOUN
ajssms-531	5	5	management	management	NOUN
ajssms-531	5	6	in	in	ADP
ajssms-531	5	7	the	the	DET
ajssms-531	5	8	public	public	ADJ
ajssms-531	5	9	hospitals	hospital	NOUN
ajssms-531	5	10	.	.	PUNCT
ajssms-531	6	1	the	the	DET
ajssms-531	6	2	research	research	NOUN
ajssms-531	6	3	methodology	methodology	NOUN
ajssms-531	6	4	used	use	VERB
ajssms-531	6	5	for	for	ADP
ajssms-531	6	6	this	this	DET
ajssms-531	6	7	study	study	NOUN
ajssms-531	6	8	is	be	AUX
ajssms-531	6	9	both	both	PRON
ajssms-531	6	10	quantitative	quantitative	ADJ
ajssms-531	6	11	and	and	CCONJ
ajssms-531	6	12	qualitative	qualitative	ADJ
ajssms-531	6	13	research	research	NOUN
ajssms-531	6	14	design	design	NOUN
ajssms-531	6	15	to	to	PART
ajssms-531	6	16	generate	generate	VERB
ajssms-531	6	17	data	datum	NOUN
ajssms-531	6	18	required	require	VERB
ajssms-531	6	19	to	to	PART
ajssms-531	6	20	achieve	achieve	VERB
ajssms-531	6	21	its	its	PRON
ajssms-531	6	22	aim	aim	NOUN
ajssms-531	6	23	and	and	CCONJ
ajssms-531	6	24	objectives	objective	NOUN
ajssms-531	6	25	.	.	PUNCT
ajssms-531	7	1	the	the	DET
ajssms-531	7	2	targeted	target	VERB
ajssms-531	7	3	population	population	NOUN
ajssms-531	7	4	for	for	ADP
ajssms-531	7	5	the	the	DET
ajssms-531	7	6	study	study	NOUN
ajssms-531	7	7	was	be	AUX
ajssms-531	7	8	all	all	PRON
ajssms-531	7	9	public	public	ADJ
ajssms-531	7	10	hospitals	hospital	NOUN
ajssms-531	7	11	in	in	ADP
ajssms-531	7	12	the	the	DET
ajssms-531	7	13	limpopo	limpopo	PROPN
ajssms-531	7	14	province	province	NOUN
ajssms-531	7	15	,	,	PUNCT
ajssms-531	7	16	which	which	PRON
ajssms-531	7	17	comprises	comprise	VERB
ajssms-531	7	18	40	40	NUM
ajssms-531	7	19	public	public	ADJ
ajssms-531	7	20	hospitals	hospital	NOUN
ajssms-531	7	21	.	.	PUNCT
ajssms-531	8	1	the	the	DET
ajssms-531	8	2	findings	finding	NOUN
ajssms-531	8	3	showed	show	VERB
ajssms-531	8	4	that	that	SCONJ
ajssms-531	8	5	,	,	PUNCT
ajssms-531	8	6	as	as	SCONJ
ajssms-531	8	7	there	there	PRON
ajssms-531	8	8	is	be	VERB
ajssms-531	8	9	improvement	improvement	NOUN
ajssms-531	8	10	in	in	ADP
ajssms-531	8	11	budget	budget	NOUN
ajssms-531	8	12	management	management	NOUN
ajssms-531	8	13	,	,	PUNCT
ajssms-531	8	14	much	much	ADV
ajssms-531	8	15	needs	need	VERB
ajssms-531	8	16	to	to	PART
ajssms-531	8	17	be	be	AUX
ajssms-531	8	18	done	do	VERB
ajssms-531	8	19	to	to	PART
ajssms-531	8	20	improve	improve	VERB
ajssms-531	8	21	budget	budget	NOUN
ajssms-531	8	22	management	management	NOUN
ajssms-531	8	23	in	in	ADP
ajssms-531	8	24	the	the	DET
ajssms-531	8	25	public	public	ADJ
ajssms-531	8	26	hospitals	hospital	NOUN
ajssms-531	8	27	.	.	PUNCT
ajssms-531	9	1	in	in	ADP
ajssms-531	9	2	this	this	DET
ajssms-531	9	3	study	study	NOUN
ajssms-531	9	4	a	a	DET
ajssms-531	9	5	budget	budget	NOUN
ajssms-531	9	6	management	management	NOUN
ajssms-531	9	7	model	model	NOUN
ajssms-531	9	8	is	be	AUX
ajssms-531	9	9	recommended	recommend	VERB
ajssms-531	9	10	for	for	ADP
ajssms-531	9	11	consideration	consideration	NOUN
ajssms-531	9	12	by	by	ADP
ajssms-531	9	13	managers	manager	NOUN
ajssms-531	9	14	.	.	PUNCT
ajssms-531	10	1	keywords	keyword	NOUN
ajssms-531	10	2	:	:	PUNCT
ajssms-531	10	3	budget	budget	NOUN
ajssms-531	10	4	planning	planning	NOUN
ajssms-531	10	5	,	,	PUNCT
ajssms-531	10	6	budget	budget	NOUN
ajssms-531	10	7	control	control	NOUN
ajssms-531	10	8	.	.	PUNCT
ajssms-531	11	1	citation	citation	NOUN
ajssms-531	11	2	|	|	ADV
ajssms-531	11	3	nkhumeleni	nkhumeleni	PROPN
ajssms-531	11	4	mathobo	mathobo	NOUN
ajssms-531	11	5	;	;	PUNCT
ajssms-531	11	6	mashupye	mashupye	PROPN
ajssms-531	11	7	herbert	herbert	PROPN
ajssms-531	11	8	maserumule	maserumule	PROPN
ajssms-531	11	9	;	;	PUNCT
ajssms-531	11	10	kabelo	kabelo	X
ajssms-531	11	11	boikutso	boikutso	PROPN
ajssms-531	11	12	moeti	moeti	PROPN
ajssms-531	11	13	(	(	PUNCT
ajssms-531	11	14	2018	2018	NUM
ajssms-531	11	15	)	)	PUNCT
ajssms-531	11	16	.	.	PUNCT
ajssms-531	12	1	development	development	NOUN
ajssms-531	12	2	of	of	ADP
ajssms-531	12	3	a	a	DET
ajssms-531	12	4	budget	budget	NOUN
ajssms-531	12	5	management	management	NOUN
ajssms-531	12	6	model	model	NOUN
ajssms-531	12	7	for	for	ADP
ajssms-531	12	8	managers	manager	NOUN
ajssms-531	12	9	in	in	ADP
ajssms-531	12	10	public	public	ADJ
ajssms-531	12	11	hospitals	hospital	NOUN
ajssms-531	12	12	in	in	ADP
ajssms-531	12	13	the	the	DET
ajssms-531	12	14	limpopo	limpopo	PROPN
ajssms-531	12	15	province	province	PROPN
ajssms-531	12	16	,	,	PUNCT
ajssms-531	12	17	south	south	PROPN
ajssms-531	12	18	africa	africa	PROPN
ajssms-531	12	19	.	.	PUNCT
ajssms-531	13	1	asian	asian	PROPN
ajssms-531	13	2	journal	journal	PROPN
ajssms-531	13	3	of	of	ADP
ajssms-531	13	4	social	social	ADJ
ajssms-531	13	5	sciences	sciences	PROPN
ajssms-531	13	6	and	and	CCONJ
ajssms-531	13	7	management	management	NOUN
ajssms-531	13	8	studies	study	NOUN
ajssms-531	13	9	,	,	PUNCT
ajssms-531	13	10	5(3	5(3	NUM
ajssms-531	13	11	):	):	PUNCT
ajssms-531	13	12	87	87	NUM
ajssms-531	13	13	-	-	SYM
ajssms-531	13	14	90	90	NUM
ajssms-531	13	15	.	.	PUNCT
ajssms-531	14	1	history	history	NOUN
ajssms-531	14	2	:	:	PUNCT
ajssms-531	14	3	received	receive	VERB
ajssms-531	14	4	:	:	PUNCT
ajssms-531	14	5	12	12	NUM
ajssms-531	14	6	february	february	NOUN
ajssms-531	14	7	2018	2018	NUM
ajssms-531	14	8	revised	revise	VERB
ajssms-531	14	9	:	:	PUNCT
ajssms-531	14	10	18	18	NUM
ajssms-531	14	11	may	may	AUX
ajssms-531	14	12	2018	2018	NUM
ajssms-531	14	13	accepted	accept	VERB
ajssms-531	14	14	:	:	PUNCT
ajssms-531	14	15	21	21	NUM
ajssms-531	14	16	may	may	AUX
ajssms-531	14	17	2018	2018	NUM
ajssms-531	14	18	published	publish	VERB
ajssms-531	14	19	:	:	PUNCT
ajssms-531	14	20	23	23	NUM
ajssms-531	14	21	may	may	AUX
ajssms-531	14	22	2018	2018	NUM
ajssms-531	14	23	licensed	license	VERB
ajssms-531	14	24	:	:	PUNCT
ajssms-531	14	25	this	this	DET
ajssms-531	14	26	work	work	NOUN
ajssms-531	14	27	is	be	AUX
ajssms-531	14	28	licensed	license	VERB
ajssms-531	14	29	under	under	ADP
ajssms-531	14	30	a	a	DET
ajssms-531	14	31	creative	creative	ADJ
ajssms-531	14	32	commons	common	NOUN
ajssms-531	14	33	attribution	attribution	NOUN
ajssms-531	14	34	3.0	3.0	NUM
ajssms-531	14	35	license	license	NOUN
ajssms-531	14	36	publisher	publisher	NOUN
ajssms-531	14	37	:	:	PUNCT
ajssms-531	14	38	asian	asian	ADJ
ajssms-531	14	39	online	online	PROPN
ajssms-531	14	40	journal	journal	PROPN
ajssms-531	14	41	publishing	publishing	NOUN
ajssms-531	14	42	group	group	NOUN
ajssms-531	14	43	contribution	contribution	NOUN
ajssms-531	14	44	/	/	SYM
ajssms-531	14	45	acknowledgement	acknowledgement	NOUN
ajssms-531	14	46	:	:	PUNCT
ajssms-531	14	47	all	all	DET
ajssms-531	14	48	authors	author	NOUN
ajssms-531	14	49	contributed	contribute	VERB
ajssms-531	14	50	to	to	ADP
ajssms-531	14	51	the	the	DET
ajssms-531	14	52	conception	conception	NOUN
ajssms-531	14	53	and	and	CCONJ
ajssms-531	14	54	design	design	NOUN
ajssms-531	14	55	of	of	ADP
ajssms-531	14	56	the	the	DET
ajssms-531	14	57	study	study	NOUN
ajssms-531	14	58	.	.	PUNCT
ajssms-531	15	1	funding	funding	NOUN
ajssms-531	15	2	:	:	PUNCT
ajssms-531	15	3	this	this	DET
ajssms-531	15	4	study	study	NOUN
ajssms-531	15	5	received	receive	VERB
ajssms-531	15	6	no	no	DET
ajssms-531	15	7	specific	specific	ADJ
ajssms-531	15	8	financial	financial	ADJ
ajssms-531	15	9	support	support	NOUN
ajssms-531	15	10	.	.	PUNCT
ajssms-531	16	1	competing	compete	VERB
ajssms-531	16	2	interests	interest	NOUN
ajssms-531	16	3	:	:	PUNCT
ajssms-531	16	4	the	the	DET
ajssms-531	16	5	authors	author	NOUN
ajssms-531	16	6	declare	declare	VERB
ajssms-531	16	7	that	that	SCONJ
ajssms-531	16	8	they	they	PRON
ajssms-531	16	9	have	have	VERB
ajssms-531	16	10	no	no	DET
ajssms-531	16	11	conflict	conflict	NOUN
ajssms-531	16	12	of	of	ADP
ajssms-531	16	13	interests	interest	NOUN
ajssms-531	16	14	.	.	PUNCT
ajssms-531	17	1	transparency	transparency	NOUN
ajssms-531	17	2	:	:	PUNCT
ajssms-531	17	3	the	the	DET
ajssms-531	17	4	authors	author	NOUN
ajssms-531	17	5	confirm	confirm	VERB
ajssms-531	17	6	that	that	SCONJ
ajssms-531	17	7	the	the	DET
ajssms-531	17	8	manuscript	manuscript	NOUN
ajssms-531	17	9	is	be	AUX
ajssms-531	17	10	an	an	DET
ajssms-531	17	11	honest	honest	ADJ
ajssms-531	17	12	,	,	PUNCT
ajssms-531	17	13	accurate	accurate	ADJ
ajssms-531	17	14	,	,	PUNCT
ajssms-531	17	15	and	and	CCONJ
ajssms-531	17	16	transparent	transparent	ADJ
ajssms-531	17	17	account	account	NOUN
ajssms-531	17	18	of	of	ADP
ajssms-531	17	19	the	the	DET
ajssms-531	17	20	study	study	NOUN
ajssms-531	17	21	was	be	AUX
ajssms-531	17	22	reported	report	VERB
ajssms-531	17	23	;	;	PUNCT
ajssms-531	17	24	that	that	SCONJ
ajssms-531	17	25	no	no	DET
ajssms-531	17	26	vital	vital	ADJ
ajssms-531	17	27	features	feature	NOUN
ajssms-531	17	28	of	of	ADP
ajssms-531	17	29	the	the	DET
ajssms-531	17	30	study	study	NOUN
ajssms-531	17	31	have	have	AUX
ajssms-531	17	32	been	be	AUX
ajssms-531	17	33	omitted	omit	VERB
ajssms-531	17	34	;	;	PUNCT
ajssms-531	17	35	and	and	CCONJ
ajssms-531	17	36	that	that	SCONJ
ajssms-531	17	37	any	any	DET
ajssms-531	17	38	discrepancies	discrepancy	NOUN
ajssms-531	17	39	from	from	ADP
ajssms-531	17	40	the	the	DET
ajssms-531	17	41	study	study	NOUN
ajssms-531	17	42	as	as	SCONJ
ajssms-531	17	43	planned	plan	VERB
ajssms-531	17	44	have	have	AUX
ajssms-531	17	45	been	be	AUX
ajssms-531	17	46	explained	explain	VERB
ajssms-531	17	47	.	.	PUNCT
ajssms-531	18	1	ethical	ethical	ADJ
ajssms-531	18	2	:	:	PUNCT
ajssms-531	18	3	this	this	DET
ajssms-531	18	4	study	study	NOUN
ajssms-531	18	5	follows	follow	VERB
ajssms-531	18	6	all	all	DET
ajssms-531	18	7	ethical	ethical	ADJ
ajssms-531	18	8	practices	practice	NOUN
ajssms-531	18	9	during	during	ADP
ajssms-531	18	10	writing	writing	NOUN
ajssms-531	18	11	.	.	PUNCT
ajssms-531	19	1	contents	content	NOUN
ajssms-531	19	2	1	1	NUM
ajssms-531	19	3	.	.	PUNCT
ajssms-531	20	1	introduction	introduction	NOUN
ajssms-531	20	2	......................................................................................................................................................................................	......................................................................................................................................................................................	PUNCT
ajssms-531	21	1	88	88	NUM
ajssms-531	21	2	2	2	NUM
ajssms-531	21	3	.	.	PUNCT
ajssms-531	21	4	problem	problem	NOUN
ajssms-531	21	5	statement	statement	NOUN
ajssms-531	21	6	..........................................................................................................................................................................	..........................................................................................................................................................................	PUNCT
ajssms-531	22	1	88	88	NUM
ajssms-531	22	2	3	3	X
ajssms-531	22	3	.	.	PUNCT
ajssms-531	22	4	budget	budget	NOUN
ajssms-531	22	5	management	management	NOUN
ajssms-531	22	6	.......................................................................................................................................................................	.......................................................................................................................................................................	PUNCT
ajssms-531	23	1	88	88	NUM
ajssms-531	23	2	4	4	NUM
ajssms-531	23	3	.	.	PUNCT
ajssms-531	23	4	research	research	NOUN
ajssms-531	23	5	methodology	methodology	NOUN
ajssms-531	23	6	...................................................................................................................................................................	...................................................................................................................................................................	PUNCT
ajssms-531	23	7	89	89	NUM
ajssms-531	23	8	5	5	NUM
ajssms-531	23	9	.	.	PUNCT
ajssms-531	23	10	presentation	presentation	NOUN
ajssms-531	23	11	and	and	CCONJ
ajssms-531	23	12	analysis	analysis	NOUN
ajssms-531	23	13	of	of	ADP
ajssms-531	23	14	the	the	DET
ajssms-531	23	15	findings	finding	NOUN
ajssms-531	23	16	.................................................................................................................................	.................................................................................................................................	PUNCT
ajssms-531	23	17	89	89	NUM
ajssms-531	23	18	6	6	NUM
ajssms-531	23	19	.	.	PUNCT
ajssms-531	23	20	conclusion	conclusion	NOUN
ajssms-531	23	21	and	and	CCONJ
ajssms-531	23	22	recommendation	recommendation	NOUN
ajssms-531	23	23	................................................................................................................................................	................................................................................................................................................	PUNCT
ajssms-531	24	1	89	89	NUM
ajssms-531	24	2	references	reference	NOUN
ajssms-531	24	3	..............................................................................................................................................................................................	..............................................................................................................................................................................................	VERB
ajssms-531	24	4	90	90	NUM
ajssms-531	24	5	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500.2018.53.87.90&domain=pdf&date_stamp=2017-01-14	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500.2018.53.87.90&domain=pdf&date_stamp=2017-01-14	NOUN
ajssms-531	24	6	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajssms-531	24	7	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajssms-531	25	1	https://orcid.org/0000-0002-9922-2783	https://orcid.org/0000-0002-9922-2783	PROPN
ajssms-531	25	2	https://orcid.org/0000-0003-2969-2314	https://orcid.org/0000-0003-2969-2314	PROPN
ajssms-531	25	3	https://orcid.org/0000-0003-2969-2314	https://orcid.org/0000-0003-2969-2314	PROPN
ajssms-531	25	4	https://orcid.org/0000-0002-9922-2783	https://orcid.org/0000-0002-9922-2783	PROPN
ajssms-531	25	5	https://orcid.org/0000-0003-2969-2314	https://orcid.org/0000-0003-2969-2314	PROPN
ajssms-531	25	6	https://orcid.org/0000-0003-2969-2314	https://orcid.org/0000-0003-2969-2314	PROPN
ajssms-531	25	7	https://orcid.org/0000-0002-9922-2783	https://orcid.org/0000-0002-9922-2783	PROPN
ajssms-531	25	8	https://orcid.org/0000-0003-2969-2314	https://orcid.org/0000-0003-2969-2314	PROPN
ajssms-531	25	9	https://orcid.org/0000-0003-2969-2314	https://orcid.org/0000-0003-2969-2314	PROPN
ajssms-531	25	10	https://orcid.org/0000-0002-9922-2783	https://orcid.org/0000-0002-9922-2783	PROPN
ajssms-531	25	11	https://orcid.org/0000-0003-2969-2314	https://orcid.org/0000-0003-2969-2314	PROPN
ajssms-531	25	12	https://orcid.org/0000-0003-2969-2314	https://orcid.org/0000-0003-2969-2314	PROPN
ajssms-531	25	13	https://orcid.org/0000-0002-9922-2783	https://orcid.org/0000-0002-9922-2783	PROPN
ajssms-531	25	14	https://orcid.org/0000-0003-2969-2314	https://orcid.org/0000-0003-2969-2314	PROPN
ajssms-531	25	15	https://orcid.org/0000-0003-2969-2314	https://orcid.org/0000-0003-2969-2314	PROPN
ajssms-531	25	16	asian	asian	PROPN
ajssms-531	25	17	journal	journal	PROPN
ajssms-531	25	18	of	of	ADP
ajssms-531	25	19	social	social	ADJ
ajssms-531	25	20	sciences	sciences	PROPN
ajssms-531	25	21	and	and	CCONJ
ajssms-531	25	22	management	management	NOUN
ajssms-531	25	23	studies	study	NOUN
ajssms-531	25	24	,	,	PUNCT
ajssms-531	25	25	2018	2018	NUM
ajssms-531	25	26	,	,	PUNCT
ajssms-531	25	27	5(3	5(3	NUM
ajssms-531	25	28	):	):	PUNCT
ajssms-531	25	29	87	87	NUM
ajssms-531	25	30	-	-	SYM
ajssms-531	25	31	90	90	NUM
ajssms-531	25	32	88	88	NUM
ajssms-531	25	33	1	1	NUM
ajssms-531	25	34	.	.	PUNCT
ajssms-531	26	1	introduction	introduction	NOUN
ajssms-531	26	2	limpopo	limpopo	PROPN
ajssms-531	26	3	province	province	PROPN
ajssms-531	26	4	is	be	AUX
ajssms-531	26	5	approximately	approximately	ADV
ajssms-531	26	6	80	80	NUM
ajssms-531	26	7	%	%	NOUN
ajssms-531	26	8	rural	rural	ADJ
ajssms-531	26	9	based	base	VERB
ajssms-531	26	10	,	,	PUNCT
ajssms-531	26	11	the	the	DET
ajssms-531	26	12	majority	majority	NOUN
ajssms-531	26	13	of	of	ADP
ajssms-531	26	14	people	people	NOUN
ajssms-531	26	15	depend	depend	VERB
ajssms-531	26	16	on	on	ADP
ajssms-531	26	17	public	public	ADJ
ajssms-531	26	18	hospitals	hospital	NOUN
ajssms-531	26	19	for	for	ADP
ajssms-531	26	20	health	health	NOUN
ajssms-531	26	21	services	service	NOUN
ajssms-531	26	22	.	.	PUNCT
ajssms-531	27	1	this	this	PRON
ajssms-531	27	2	is	be	AUX
ajssms-531	27	3	also	also	ADV
ajssms-531	27	4	due	due	ADJ
ajssms-531	27	5	to	to	ADP
ajssms-531	27	6	the	the	DET
ajssms-531	27	7	high	high	ADJ
ajssms-531	27	8	level	level	NOUN
ajssms-531	27	9	of	of	ADP
ajssms-531	27	10	unemployment	unemployment	NOUN
ajssms-531	27	11	and	and	CCONJ
ajssms-531	27	12	poverty	poverty	NOUN
ajssms-531	27	13	.	.	PUNCT
ajssms-531	28	1	the	the	DET
ajssms-531	28	2	focus	focus	NOUN
ajssms-531	28	3	of	of	ADP
ajssms-531	28	4	this	this	DET
ajssms-531	28	5	study	study	NOUN
ajssms-531	28	6	is	be	AUX
ajssms-531	28	7	on	on	ADP
ajssms-531	28	8	budget	budget	NOUN
ajssms-531	28	9	management	management	NOUN
ajssms-531	28	10	in	in	ADP
ajssms-531	28	11	public	public	ADJ
ajssms-531	28	12	hospitals	hospital	NOUN
ajssms-531	28	13	in	in	ADP
ajssms-531	28	14	the	the	DET
ajssms-531	28	15	limpopo	limpopo	PROPN
ajssms-531	28	16	province	province	NOUN
ajssms-531	28	17	.	.	PUNCT
ajssms-531	29	1	according	accord	VERB
ajssms-531	29	2	to	to	ADP
ajssms-531	29	3	moeti	moeti	PROPN
ajssms-531	29	4	et	et	PROPN
ajssms-531	29	5	al	al	PROPN
ajssms-531	29	6	.	.	PUNCT
ajssms-531	30	1	(	(	PUNCT
ajssms-531	30	2	2007	2007	NUM
ajssms-531	30	3	)	)	PUNCT
ajssms-531	30	4	managing	manage	VERB
ajssms-531	30	5	a	a	DET
ajssms-531	30	6	budget	budget	NOUN
ajssms-531	30	7	covers	cover	VERB
ajssms-531	30	8	budget	budget	NOUN
ajssms-531	30	9	preparations	preparation	NOUN
ajssms-531	30	10	,	,	PUNCT
ajssms-531	30	11	budget	budget	NOUN
ajssms-531	30	12	implementations	implementation	NOUN
ajssms-531	30	13	,	,	PUNCT
ajssms-531	30	14	and	and	CCONJ
ajssms-531	30	15	budget	budget	NOUN
ajssms-531	30	16	control	control	NOUN
ajssms-531	30	17	.	.	PUNCT
ajssms-531	31	1	there	there	PRON
ajssms-531	31	2	is	be	VERB
ajssms-531	31	3	a	a	DET
ajssms-531	31	4	need	need	NOUN
ajssms-531	31	5	for	for	ADP
ajssms-531	31	6	effective	effective	ADJ
ajssms-531	31	7	budget	budget	NOUN
ajssms-531	31	8	management	management	NOUN
ajssms-531	31	9	in	in	ADP
ajssms-531	31	10	public	public	ADJ
ajssms-531	31	11	hospitals	hospital	NOUN
ajssms-531	31	12	to	to	PART
ajssms-531	31	13	improve	improve	VERB
ajssms-531	31	14	service	service	NOUN
ajssms-531	31	15	delivery	delivery	NOUN
ajssms-531	31	16	.	.	PUNCT
ajssms-531	32	1	in	in	ADP
ajssms-531	32	2	this	this	DET
ajssms-531	32	3	study	study	NOUN
ajssms-531	32	4	,	,	PUNCT
ajssms-531	32	5	the	the	DET
ajssms-531	32	6	development	development	NOUN
ajssms-531	32	7	of	of	ADP
ajssms-531	32	8	a	a	DET
ajssms-531	32	9	budget	budget	NOUN
ajssms-531	32	10	management	management	NOUN
ajssms-531	32	11	model	model	NOUN
ajssms-531	32	12	for	for	SCONJ
ajssms-531	32	13	managers	manager	NOUN
ajssms-531	32	14	in	in	ADP
ajssms-531	32	15	public	public	ADJ
ajssms-531	32	16	hospitals	hospital	NOUN
ajssms-531	32	17	in	in	ADP
ajssms-531	32	18	the	the	DET
ajssms-531	32	19	limpopo	limpopo	PROPN
ajssms-531	32	20	province	province	PROPN
ajssms-531	32	21	to	to	PART
ajssms-531	32	22	improve	improve	VERB
ajssms-531	32	23	budget	budget	NOUN
ajssms-531	32	24	management	management	NOUN
ajssms-531	32	25	is	be	AUX
ajssms-531	32	26	explored	explore	VERB
ajssms-531	32	27	.	.	PUNCT
ajssms-531	33	1	the	the	DET
ajssms-531	33	2	limpopo	limpopo	PROPN
ajssms-531	33	3	province	province	PROPN
ajssms-531	33	4	has	have	VERB
ajssms-531	33	5	40	40	NUM
ajssms-531	33	6	hospitals	hospital	NOUN
ajssms-531	33	7	divided	divide	VERB
ajssms-531	33	8	into	into	ADP
ajssms-531	33	9	district	district	NOUN
ajssms-531	33	10	hospitals	hospital	NOUN
ajssms-531	33	11	,	,	PUNCT
ajssms-531	33	12	regional	regional	ADJ
ajssms-531	33	13	hospitals	hospital	NOUN
ajssms-531	33	14	,	,	PUNCT
ajssms-531	33	15	specialized	specialized	ADJ
ajssms-531	33	16	hospitals	hospital	NOUN
ajssms-531	33	17	,	,	PUNCT
ajssms-531	33	18	as	as	ADV
ajssms-531	33	19	well	well	ADV
ajssms-531	33	20	as	as	ADP
ajssms-531	33	21	tertiary	tertiary	ADJ
ajssms-531	33	22	hospitals	hospital	NOUN
ajssms-531	33	23	.	.	PUNCT
ajssms-531	34	1	budget	budget	NOUN
ajssms-531	34	2	management	management	NOUN
ajssms-531	34	3	in	in	ADP
ajssms-531	34	4	these	these	DET
ajssms-531	34	5	hospitals	hospital	NOUN
ajssms-531	34	6	is	be	AUX
ajssms-531	34	7	a	a	DET
ajssms-531	34	8	challenge	challenge	NOUN
ajssms-531	34	9	.	.	PUNCT
ajssms-531	35	1	a	a	DET
ajssms-531	35	2	budget	budget	NOUN
ajssms-531	35	3	is	be	AUX
ajssms-531	35	4	a	a	DET
ajssms-531	35	5	financial	financial	ADJ
ajssms-531	35	6	statement	statement	NOUN
ajssms-531	35	7	which	which	PRON
ajssms-531	35	8	contains	contain	VERB
ajssms-531	35	9	the	the	DET
ajssms-531	35	10	estimates	estimate	NOUN
ajssms-531	35	11	of	of	ADP
ajssms-531	35	12	revenue	revenue	NOUN
ajssms-531	35	13	and	and	CCONJ
ajssms-531	35	14	budget	budget	NOUN
ajssms-531	35	15	over	over	ADP
ajssms-531	35	16	a	a	DET
ajssms-531	35	17	certain	certain	ADJ
ajssms-531	35	18	period	period	NOUN
ajssms-531	35	19	of	of	ADP
ajssms-531	35	20	time	time	NOUN
ajssms-531	35	21	(	(	PUNCT
ajssms-531	35	22	gildenhuys	gildenhuy	NOUN
ajssms-531	35	23	,	,	PUNCT
ajssms-531	35	24	1993	1993	NUM
ajssms-531	35	25	)	)	PUNCT
ajssms-531	35	26	.	.	PUNCT
ajssms-531	36	1	a	a	DET
ajssms-531	36	2	budget	budget	NOUN
ajssms-531	36	3	is	be	AUX
ajssms-531	36	4	a	a	DET
ajssms-531	36	5	policy	policy	NOUN
ajssms-531	36	6	statement	statement	NOUN
ajssms-531	36	7	declaring	declare	VERB
ajssms-531	36	8	the	the	DET
ajssms-531	36	9	goals	goal	NOUN
ajssms-531	36	10	and	and	CCONJ
ajssms-531	36	11	specific	specific	ADJ
ajssms-531	36	12	objectives	objective	NOUN
ajssms-531	36	13	an	an	DET
ajssms-531	36	14	authority	authority	NOUN
ajssms-531	36	15	wishes	wish	VERB
ajssms-531	36	16	to	to	PART
ajssms-531	36	17	achieve	achieve	VERB
ajssms-531	36	18	by	by	ADP
ajssms-531	36	19	means	mean	NOUN
ajssms-531	36	20	of	of	ADP
ajssms-531	36	21	expenditure	expenditure	NOUN
ajssms-531	36	22	concerned	concern	VERB
ajssms-531	36	23	and	and	CCONJ
ajssms-531	36	24	it	it	PRON
ajssms-531	36	25	is	be	AUX
ajssms-531	36	26	a	a	DET
ajssms-531	36	27	public	public	ADJ
ajssms-531	36	28	policy	policy	NOUN
ajssms-531	36	29	expressed	express	VERB
ajssms-531	36	30	in	in	ADP
ajssms-531	36	31	amounts	amount	NOUN
ajssms-531	36	32	of	of	ADP
ajssms-531	36	33	money	money	NOUN
ajssms-531	36	34	(	(	PUNCT
ajssms-531	36	35	gildenhuys	gildenhuy	NOUN
ajssms-531	36	36	,	,	PUNCT
ajssms-531	36	37	1993	1993	NUM
ajssms-531	36	38	)	)	PUNCT
ajssms-531	36	39	.	.	PUNCT
ajssms-531	37	1	lynch	lynch	PROPN
ajssms-531	37	2	1979	1979	NUM
ajssms-531	37	3	(	(	PUNCT
ajssms-531	37	4	in	in	ADP
ajssms-531	37	5	(	(	PUNCT
ajssms-531	37	6	schwella	schwella	NOUN
ajssms-531	37	7	et	et	PROPN
ajssms-531	37	8	al	al	PROPN
ajssms-531	37	9	.	.	PROPN
ajssms-531	37	10	,	,	PUNCT
ajssms-531	37	11	1996	1996	NUM
ajssms-531	37	12	)	)	PUNCT
ajssms-531	37	13	)	)	PUNCT
ajssms-531	37	14	defines	define	VERB
ajssms-531	37	15	budget	budget	NOUN
ajssms-531	37	16	as	as	ADP
ajssms-531	37	17	“	"	PUNCT
ajssms-531	37	18	a	a	DET
ajssms-531	37	19	plan	plan	NOUN
ajssms-531	37	20	for	for	ADP
ajssms-531	37	21	achieving	achieve	VERB
ajssms-531	37	22	programs	program	NOUN
ajssms-531	37	23	related	relate	VERB
ajssms-531	37	24	to	to	ADP
ajssms-531	37	25	goals	goal	NOUN
ajssms-531	37	26	and	and	CCONJ
ajssms-531	37	27	objectives	objective	NOUN
ajssms-531	37	28	within	within	ADP
ajssms-531	37	29	a	a	DET
ajssms-531	37	30	definite	definite	ADJ
ajssms-531	37	31	time	time	NOUN
ajssms-531	37	32	,	,	PUNCT
ajssms-531	37	33	incorporating	incorporate	VERB
ajssms-531	37	34	estimates	estimate	NOUN
ajssms-531	37	35	of	of	ADP
ajssms-531	37	36	resources	resource	NOUN
ajssms-531	37	37	required	require	VERB
ajssms-531	37	38	,	,	PUNCT
ajssms-531	37	39	together	together	ADV
ajssms-531	37	40	with	with	ADP
ajssms-531	37	41	estimates	estimate	NOUN
ajssms-531	37	42	of	of	ADP
ajssms-531	37	43	resource	resource	NOUN
ajssms-531	37	44	available	available	ADJ
ajssms-531	37	45	,	,	PUNCT
ajssms-531	37	46	usually	usually	ADV
ajssms-531	37	47	compared	compare	VERB
ajssms-531	37	48	with	with	ADP
ajssms-531	37	49	one	one	NUM
ajssms-531	37	50	or	or	CCONJ
ajssms-531	37	51	past	past	ADJ
ajssms-531	37	52	periods	period	NOUN
ajssms-531	37	53	and	and	CCONJ
ajssms-531	37	54	showing	show	VERB
ajssms-531	37	55	future	future	ADJ
ajssms-531	37	56	requirements	requirement	NOUN
ajssms-531	37	57	”	"	PUNCT
ajssms-531	37	58	.	.	PUNCT
ajssms-531	38	1	a	a	DET
ajssms-531	38	2	budget	budget	NOUN
ajssms-531	38	3	is	be	AUX
ajssms-531	38	4	a	a	DET
ajssms-531	38	5	plan	plan	NOUN
ajssms-531	38	6	which	which	PRON
ajssms-531	38	7	is	be	AUX
ajssms-531	38	8	seen	see	VERB
ajssms-531	38	9	as	as	ADP
ajssms-531	38	10	a	a	DET
ajssms-531	38	11	crucial	crucial	ADJ
ajssms-531	38	12	input	input	NOUN
ajssms-531	38	13	in	in	ADP
ajssms-531	38	14	the	the	DET
ajssms-531	38	15	delivery	delivery	NOUN
ajssms-531	38	16	of	of	ADP
ajssms-531	38	17	health	health	NOUN
ajssms-531	38	18	services	service	NOUN
ajssms-531	38	19	by	by	ADP
ajssms-531	38	20	public	public	ADJ
ajssms-531	38	21	hospital	hospital	NOUN
ajssms-531	38	22	.	.	PUNCT
ajssms-531	39	1	2	2	X
ajssms-531	39	2	.	.	X
ajssms-531	39	3	problem	problem	NOUN
ajssms-531	39	4	statement	statement	NOUN
ajssms-531	39	5	the	the	DET
ajssms-531	39	6	management	management	NOUN
ajssms-531	39	7	of	of	ADP
ajssms-531	39	8	budget	budget	NOUN
ajssms-531	39	9	is	be	AUX
ajssms-531	39	10	a	a	DET
ajssms-531	39	11	challenge	challenge	NOUN
ajssms-531	39	12	for	for	ADP
ajssms-531	39	13	managers	manager	NOUN
ajssms-531	39	14	in	in	ADP
ajssms-531	39	15	public	public	ADJ
ajssms-531	39	16	hospitals	hospital	NOUN
ajssms-531	39	17	.	.	PUNCT
ajssms-531	40	1	the	the	DET
ajssms-531	40	2	extent	extent	NOUN
ajssms-531	40	3	of	of	ADP
ajssms-531	40	4	such	such	DET
ajssms-531	40	5	a	a	DET
ajssms-531	40	6	challenge	challenge	NOUN
ajssms-531	40	7	ranges	range	VERB
ajssms-531	40	8	from	from	ADP
ajssms-531	40	9	limited	limited	ADJ
ajssms-531	40	10	knowledge	knowledge	NOUN
ajssms-531	40	11	of	of	ADP
ajssms-531	40	12	legislative	legislative	ADJ
ajssms-531	40	13	requirements	requirement	NOUN
ajssms-531	40	14	for	for	ADP
ajssms-531	40	15	budget	budget	NOUN
ajssms-531	40	16	management	management	NOUN
ajssms-531	40	17	,	,	PUNCT
ajssms-531	40	18	budget	budget	NOUN
ajssms-531	40	19	preparation	preparation	NOUN
ajssms-531	40	20	and	and	CCONJ
ajssms-531	40	21	budget	budget	NOUN
ajssms-531	40	22	implementation	implementation	NOUN
ajssms-531	40	23	to	to	ADP
ajssms-531	40	24	budget	budget	NOUN
ajssms-531	40	25	control	control	NOUN
ajssms-531	40	26	.	.	PUNCT
ajssms-531	41	1	there	there	PRON
ajssms-531	41	2	is	be	VERB
ajssms-531	41	3	no	no	DET
ajssms-531	41	4	budget	budget	NOUN
ajssms-531	41	5	management	management	NOUN
ajssms-531	41	6	model	model	NOUN
ajssms-531	41	7	or	or	CCONJ
ajssms-531	41	8	tool	tool	NOUN
ajssms-531	41	9	that	that	PRON
ajssms-531	41	10	can	can	AUX
ajssms-531	41	11	be	be	AUX
ajssms-531	41	12	used	use	VERB
ajssms-531	41	13	as	as	ADP
ajssms-531	41	14	guide	guide	NOUN
ajssms-531	41	15	and	and	CCONJ
ajssms-531	41	16	manual	manual	NOUN
ajssms-531	41	17	for	for	ADP
ajssms-531	41	18	budget	budget	NOUN
ajssms-531	41	19	planning	planning	NOUN
ajssms-531	41	20	,	,	PUNCT
ajssms-531	41	21	budget	budget	NOUN
ajssms-531	41	22	implementation	implementation	NOUN
ajssms-531	41	23	,	,	PUNCT
ajssms-531	41	24	and	and	CCONJ
ajssms-531	41	25	budget	budget	NOUN
ajssms-531	41	26	control	control	NOUN
ajssms-531	41	27	in	in	ADP
ajssms-531	41	28	the	the	DET
ajssms-531	41	29	public	public	ADJ
ajssms-531	41	30	hospitals	hospital	NOUN
ajssms-531	41	31	.	.	PUNCT
ajssms-531	42	1	the	the	DET
ajssms-531	42	2	result	result	NOUN
ajssms-531	42	3	of	of	ADP
ajssms-531	42	4	this	this	PRON
ajssms-531	42	5	is	be	AUX
ajssms-531	42	6	ineffective	ineffective	ADJ
ajssms-531	42	7	budget	budget	NOUN
ajssms-531	42	8	management	management	NOUN
ajssms-531	42	9	.	.	PUNCT
ajssms-531	43	1	3	3	X
ajssms-531	43	2	.	.	X
ajssms-531	43	3	budget	budget	NOUN
ajssms-531	43	4	management	management	NOUN
ajssms-531	43	5	budget	budget	NOUN
ajssms-531	43	6	management	management	NOUN
ajssms-531	43	7	remains	remain	VERB
ajssms-531	43	8	a	a	DET
ajssms-531	43	9	challenge	challenge	NOUN
ajssms-531	43	10	in	in	ADP
ajssms-531	43	11	public	public	ADJ
ajssms-531	43	12	hospitals	hospital	NOUN
ajssms-531	43	13	.	.	PUNCT
ajssms-531	44	1	this	this	DET
ajssms-531	44	2	hampers	hamper	VERB
ajssms-531	44	3	effective	effective	ADJ
ajssms-531	44	4	delivery	delivery	NOUN
ajssms-531	44	5	of	of	ADP
ajssms-531	44	6	cost	cost	NOUN
ajssms-531	44	7	effective	effective	ADJ
ajssms-531	44	8	health	health	NOUN
ajssms-531	44	9	services	service	NOUN
ajssms-531	44	10	.	.	PUNCT
ajssms-531	45	1	there	there	PRON
ajssms-531	45	2	is	be	VERB
ajssms-531	45	3	a	a	DET
ajssms-531	45	4	need	need	NOUN
ajssms-531	45	5	for	for	ADP
ajssms-531	45	6	effective	effective	ADJ
ajssms-531	45	7	budget	budget	NOUN
ajssms-531	45	8	management	management	NOUN
ajssms-531	45	9	in	in	ADP
ajssms-531	45	10	public	public	ADJ
ajssms-531	45	11	hospitals	hospital	NOUN
ajssms-531	45	12	to	to	PART
ajssms-531	45	13	improve	improve	VERB
ajssms-531	45	14	service	service	NOUN
ajssms-531	45	15	delivery	delivery	NOUN
ajssms-531	45	16	.	.	PUNCT
ajssms-531	46	1	budget	budget	NOUN
ajssms-531	46	2	management	management	NOUN
ajssms-531	46	3	process	process	NOUN
ajssms-531	46	4	consists	consist	VERB
ajssms-531	46	5	of	of	ADP
ajssms-531	46	6	three	three	NUM
ajssms-531	46	7	phases	phase	NOUN
ajssms-531	46	8	,	,	PUNCT
ajssms-531	46	9	namely	namely	ADV
ajssms-531	46	10	,	,	PUNCT
ajssms-531	46	11	budget	budget	NOUN
ajssms-531	46	12	planning	planning	NOUN
ajssms-531	46	13	,	,	PUNCT
ajssms-531	46	14	implementation	implementation	NOUN
ajssms-531	46	15	and	and	CCONJ
ajssms-531	46	16	control	control	NOUN
ajssms-531	46	17	.	.	PUNCT
ajssms-531	47	1	budget	budget	NOUN
ajssms-531	47	2	management	management	NOUN
ajssms-531	47	3	phases	phase	NOUN
ajssms-531	47	4	are	be	AUX
ajssms-531	47	5	discussed	discuss	VERB
ajssms-531	47	6	below	below	ADV
ajssms-531	47	7	in	in	ADP
ajssms-531	47	8	full	full	ADJ
ajssms-531	47	9	:	:	PUNCT
ajssms-531	47	10	3.1	3.1	NUM
ajssms-531	47	11	.	.	PUNCT
ajssms-531	48	1	budget	budget	NOUN
ajssms-531	48	2	planning	planning	NOUN
ajssms-531	48	3	budget	budget	NOUN
ajssms-531	48	4	planning	planning	NOUN
ajssms-531	48	5	is	be	AUX
ajssms-531	48	6	the	the	DET
ajssms-531	48	7	integral	integral	ADJ
ajssms-531	48	8	part	part	NOUN
ajssms-531	48	9	of	of	ADP
ajssms-531	48	10	the	the	DET
ajssms-531	48	11	strategic	strategic	ADJ
ajssms-531	48	12	planning	planning	NOUN
ajssms-531	48	13	.	.	PUNCT
ajssms-531	49	1	budget	budget	NOUN
ajssms-531	49	2	planning	planning	NOUN
ajssms-531	49	3	process	process	NOUN
ajssms-531	49	4	starts	start	VERB
ajssms-531	49	5	with	with	ADP
ajssms-531	49	6	strategic	strategic	ADJ
ajssms-531	49	7	planning	planning	NOUN
ajssms-531	49	8	.	.	PUNCT
ajssms-531	50	1	strategic	strategic	ADJ
ajssms-531	50	2	planning	planning	NOUN
ajssms-531	50	3	is	be	AUX
ajssms-531	50	4	defined	define	VERB
ajssms-531	50	5	as	as	ADP
ajssms-531	50	6	“	"	PUNCT
ajssms-531	50	7	a	a	DET
ajssms-531	50	8	management	management	NOUN
ajssms-531	50	9	process	process	NOUN
ajssms-531	50	10	that	that	PRON
ajssms-531	50	11	combines	combine	VERB
ajssms-531	50	12	four	four	NUM
ajssms-531	50	13	basic	basic	ADJ
ajssms-531	50	14	features	feature	NOUN
ajssms-531	50	15	:	:	PUNCT
ajssms-531	50	16	(	(	PUNCT
ajssms-531	50	17	1	1	X
ajssms-531	50	18	)	)	PUNCT
ajssms-531	50	19	the	the	DET
ajssms-531	50	20	clear	clear	ADJ
ajssms-531	50	21	statement	statement	NOUN
ajssms-531	50	22	of	of	ADP
ajssms-531	50	23	the	the	DET
ajssms-531	50	24	organisation‟s	organisation‟s	ADJ
ajssms-531	50	25	mission	mission	NOUN
ajssms-531	50	26	;	;	PUNCT
ajssms-531	50	27	(	(	PUNCT
ajssms-531	50	28	2	2	X
ajssms-531	50	29	)	)	PUNCT
ajssms-531	50	30	the	the	DET
ajssms-531	50	31	identification	identification	NOUN
ajssms-531	50	32	of	of	ADP
ajssms-531	50	33	the	the	DET
ajssms-531	50	34	department‟s	department‟s	ADV
ajssms-531	50	35	external	external	ADJ
ajssms-531	50	36	constituencies	constituency	NOUN
ajssms-531	50	37	or	or	CCONJ
ajssms-531	50	38	stakeholders	stakeholder	NOUN
ajssms-531	50	39	,	,	PUNCT
ajssms-531	50	40	which	which	PRON
ajssms-531	50	41	determine	determine	VERB
ajssms-531	50	42	the	the	DET
ajssms-531	50	43	assessment	assessment	NOUN
ajssms-531	50	44	of	of	ADP
ajssms-531	50	45	the	the	DET
ajssms-531	50	46	department‟s	department‟s	ADJ
ajssms-531	50	47	purpose	purpose	NOUN
ajssms-531	50	48	and	and	CCONJ
ajssms-531	50	49	operations	operation	NOUN
ajssms-531	50	50	;	;	PUNCT
ajssms-531	50	51	(	(	PUNCT
ajssms-531	50	52	3	3	X
ajssms-531	50	53	)	)	PUNCT
ajssms-531	50	54	the	the	DET
ajssms-531	50	55	delineation	delineation	NOUN
ajssms-531	50	56	of	of	ADP
ajssms-531	50	57	the	the	DET
ajssms-531	50	58	department‟s	department‟s	ADJ
ajssms-531	50	59	strategic	strategic	ADJ
ajssms-531	50	60	goals	goal	NOUN
ajssms-531	50	61	and	and	CCONJ
ajssms-531	50	62	objectives	objective	NOUN
ajssms-531	50	63	,	,	PUNCT
ajssms-531	50	64	typically	typically	ADV
ajssms-531	50	65	a	a	DET
ajssms-531	50	66	3	3	NUM
ajssms-531	50	67	to	to	PART
ajssms-531	50	68	5	5	NUM
ajssms-531	50	69	year	year	NOUN
ajssms-531	50	70	plan	plan	NOUN
ajssms-531	50	71	;	;	PUNCT
ajssms-531	50	72	and	and	CCONJ
ajssms-531	50	73	(	(	PUNCT
ajssms-531	50	74	4	4	X
ajssms-531	50	75	)	)	PUNCT
ajssms-531	50	76	the	the	DET
ajssms-531	50	77	development	development	NOUN
ajssms-531	50	78	of	of	ADP
ajssms-531	50	79	strategies	strategy	NOUN
ajssms-531	50	80	to	to	PART
ajssms-531	50	81	achieve	achieve	VERB
ajssms-531	50	82	them	they	PRON
ajssms-531	50	83	(	(	PUNCT
ajssms-531	50	84	berry	berry	NOUN
ajssms-531	50	85	,	,	PUNCT
ajssms-531	50	86	1994	1994	NUM
ajssms-531	50	87	)	)	PUNCT
ajssms-531	50	88	.	.	PUNCT
ajssms-531	51	1	strategic	strategic	ADJ
ajssms-531	51	2	planning	planning	NOUN
ajssms-531	51	3	can	can	AUX
ajssms-531	51	4	be	be	AUX
ajssms-531	51	5	described	describe	VERB
ajssms-531	51	6	as	as	ADP
ajssms-531	51	7	a	a	DET
ajssms-531	51	8	map	map	NOUN
ajssms-531	51	9	to	to	PART
ajssms-531	51	10	achieve	achieve	VERB
ajssms-531	51	11	an	an	DET
ajssms-531	51	12	organization‟s	organization‟s	NOUN
ajssms-531	51	13	objectives	objective	NOUN
ajssms-531	51	14	.	.	PUNCT
ajssms-531	52	1	the	the	DET
ajssms-531	52	2	vision	vision	NOUN
ajssms-531	52	3	,	,	PUNCT
ajssms-531	52	4	strategic	strategic	ADJ
ajssms-531	52	5	objectives	objective	NOUN
ajssms-531	52	6	and	and	CCONJ
ajssms-531	52	7	target	target	NOUN
ajssms-531	52	8	must	must	AUX
ajssms-531	52	9	be	be	AUX
ajssms-531	52	10	achieved	achieve	VERB
ajssms-531	52	11	through	through	ADP
ajssms-531	52	12	this	this	DET
ajssms-531	52	13	map	map	NOUN
ajssms-531	52	14	.	.	PUNCT
ajssms-531	53	1	the	the	DET
ajssms-531	53	2	purpose	purpose	NOUN
ajssms-531	53	3	of	of	ADP
ajssms-531	53	4	strategic	strategic	ADJ
ajssms-531	53	5	planning	planning	NOUN
ajssms-531	53	6	is	be	AUX
ajssms-531	53	7	to	to	PART
ajssms-531	53	8	operationalize	operationalize	VERB
ajssms-531	53	9	the	the	DET
ajssms-531	53	10	strategies	strategy	NOUN
ajssms-531	53	11	developed	develop	VERB
ajssms-531	53	12	through	through	ADP
ajssms-531	53	13	strategic	strategic	ADJ
ajssms-531	53	14	thinking	thinking	NOUN
ajssms-531	53	15	and	and	CCONJ
ajssms-531	53	16	support	support	VERB
ajssms-531	53	17	strategic	strategic	ADJ
ajssms-531	53	18	thinking	thinking	NOUN
ajssms-531	53	19	process	process	NOUN
ajssms-531	53	20	(	(	PUNCT
ajssms-531	53	21	heracleous	heracleous	ADJ
ajssms-531	53	22	,	,	PUNCT
ajssms-531	53	23	1998	1998	NUM
ajssms-531	53	24	)	)	PUNCT
ajssms-531	53	25	strategic	strategic	ADJ
ajssms-531	53	26	planning	planning	NOUN
ajssms-531	53	27	is	be	AUX
ajssms-531	53	28	an	an	DET
ajssms-531	53	29	important	important	ADJ
ajssms-531	53	30	element	element	NOUN
ajssms-531	53	31	in	in	ADP
ajssms-531	53	32	the	the	DET
ajssms-531	53	33	management	management	NOUN
ajssms-531	53	34	of	of	ADP
ajssms-531	53	35	public	public	ADJ
ajssms-531	53	36	hospitals	hospital	NOUN
ajssms-531	53	37	which	which	PRON
ajssms-531	53	38	ought	ought	AUX
ajssms-531	53	39	to	to	PART
ajssms-531	53	40	happen	happen	VERB
ajssms-531	53	41	every	every	DET
ajssms-531	53	42	year	year	NOUN
ajssms-531	53	43	.	.	PUNCT
ajssms-531	54	1	failure	failure	NOUN
ajssms-531	54	2	to	to	PART
ajssms-531	54	3	plan	plan	VERB
ajssms-531	54	4	may	may	AUX
ajssms-531	54	5	result	result	VERB
ajssms-531	54	6	in	in	ADP
ajssms-531	54	7	a	a	DET
ajssms-531	54	8	department	department	NOUN
ajssms-531	54	9	or	or	CCONJ
ajssms-531	54	10	public	public	ADJ
ajssms-531	54	11	hospital	hospital	NOUN
ajssms-531	54	12	unable	unable	ADJ
ajssms-531	54	13	to	to	PART
ajssms-531	54	14	achieve	achieve	VERB
ajssms-531	54	15	its	its	PRON
ajssms-531	54	16	objectives	objective	NOUN
ajssms-531	54	17	.	.	PUNCT
ajssms-531	55	1	the	the	DET
ajssms-531	55	2	strategic	strategic	ADJ
ajssms-531	55	3	planning	planning	NOUN
ajssms-531	55	4	and	and	CCONJ
ajssms-531	55	5	budget	budget	NOUN
ajssms-531	55	6	planning	planning	NOUN
ajssms-531	55	7	should	should	AUX
ajssms-531	55	8	be	be	AUX
ajssms-531	55	9	combined	combine	VERB
ajssms-531	55	10	for	for	SCONJ
ajssms-531	55	11	the	the	DET
ajssms-531	55	12	budget	budget	NOUN
ajssms-531	55	13	to	to	PART
ajssms-531	55	14	be	be	AUX
ajssms-531	55	15	effective	effective	ADJ
ajssms-531	55	16	.	.	PUNCT
ajssms-531	56	1	the	the	DET
ajssms-531	56	2	budget	budget	NOUN
ajssms-531	56	3	planning	planning	NOUN
ajssms-531	56	4	process	process	NOUN
ajssms-531	56	5	should	should	AUX
ajssms-531	56	6	be	be	AUX
ajssms-531	56	7	linked	link	VERB
ajssms-531	56	8	with	with	ADP
ajssms-531	56	9	the	the	DET
ajssms-531	56	10	budget	budget	NOUN
ajssms-531	56	11	planning	planning	NOUN
ajssms-531	56	12	process	process	NOUN
ajssms-531	56	13	.	.	PUNCT
ajssms-531	57	1	the	the	DET
ajssms-531	57	2	vision	vision	NOUN
ajssms-531	57	3	,	,	PUNCT
ajssms-531	57	4	mission	mission	NOUN
ajssms-531	57	5	,	,	PUNCT
ajssms-531	57	6	strategic	strategic	ADJ
ajssms-531	57	7	objectives	objective	NOUN
ajssms-531	57	8	,	,	PUNCT
ajssms-531	57	9	activities	activity	NOUN
ajssms-531	57	10	,	,	PUNCT
ajssms-531	57	11	performance	performance	NOUN
ajssms-531	57	12	indicators	indicator	NOUN
ajssms-531	57	13	must	must	AUX
ajssms-531	57	14	be	be	AUX
ajssms-531	57	15	developed	develop	VERB
ajssms-531	57	16	with	with	ADP
ajssms-531	57	17	clear	clear	ADJ
ajssms-531	57	18	targets	target	NOUN
ajssms-531	57	19	.	.	PUNCT
ajssms-531	58	1	these	these	DET
ajssms-531	58	2	activities	activity	NOUN
ajssms-531	58	3	must	must	AUX
ajssms-531	58	4	be	be	AUX
ajssms-531	58	5	costed	cost	VERB
ajssms-531	58	6	.	.	PUNCT
ajssms-531	59	1	then	then	ADV
ajssms-531	59	2	the	the	DET
ajssms-531	59	3	budget	budget	NOUN
ajssms-531	59	4	is	be	AUX
ajssms-531	59	5	prepared	prepare	VERB
ajssms-531	59	6	based	base	VERB
ajssms-531	59	7	on	on	ADP
ajssms-531	59	8	the	the	DET
ajssms-531	59	9	costing	cost	VERB
ajssms-531	59	10	service	service	NOUN
ajssms-531	59	11	and	and	CCONJ
ajssms-531	59	12	inputs	input	NOUN
ajssms-531	59	13	from	from	ADP
ajssms-531	59	14	strategic	strategic	ADJ
ajssms-531	59	15	planning	planning	NOUN
ajssms-531	59	16	.	.	PUNCT
ajssms-531	60	1	3.2	3.2	NUM
ajssms-531	60	2	.	.	PUNCT
ajssms-531	61	1	budget	budget	NOUN
ajssms-531	61	2	implementation	implementation	NOUN
ajssms-531	61	3	budget	budget	NOUN
ajssms-531	61	4	implementation	implementation	NOUN
ajssms-531	61	5	refers	refer	VERB
ajssms-531	61	6	to	to	ADP
ajssms-531	61	7	the	the	DET
ajssms-531	61	8	spending	spending	NOUN
ajssms-531	61	9	of	of	ADP
ajssms-531	61	10	budget	budget	NOUN
ajssms-531	61	11	.	.	PUNCT
ajssms-531	62	1	the	the	DET
ajssms-531	62	2	republic	republic	NOUN
ajssms-531	62	3	of	of	ADP
ajssms-531	62	4	south	south	PROPN
ajssms-531	62	5	africa	africa	PROPN
ajssms-531	62	6	(	(	PUNCT
ajssms-531	62	7	1996	1996	NUM
ajssms-531	62	8	)	)	PUNCT
ajssms-531	62	9	(	(	PUNCT
ajssms-531	62	10	act	act	VERB
ajssms-531	62	11	108	108	NUM
ajssms-531	62	12	of	of	ADP
ajssms-531	62	13	1996	1996	NUM
ajssms-531	62	14	)	)	PUNCT
ajssms-531	62	15	,	,	PUNCT
ajssms-531	62	16	chapter	chapter	NOUN
ajssms-531	62	17	10	10	NUM
ajssms-531	62	18	,	,	PUNCT
ajssms-531	62	19	section	section	NOUN
ajssms-531	62	20	195	195	NUM
ajssms-531	62	21	requires	require	VERB
ajssms-531	62	22	managers	manager	NOUN
ajssms-531	62	23	to	to	PART
ajssms-531	62	24	promote	promote	VERB
ajssms-531	62	25	efficient	efficient	ADJ
ajssms-531	62	26	,	,	PUNCT
ajssms-531	62	27	economic	economic	ADJ
ajssms-531	62	28	,	,	PUNCT
ajssms-531	62	29	and	and	CCONJ
ajssms-531	62	30	effective	effective	ADJ
ajssms-531	62	31	use	use	NOUN
ajssms-531	62	32	of	of	ADP
ajssms-531	62	33	resources	resource	NOUN
ajssms-531	62	34	.	.	PUNCT
ajssms-531	63	1	the	the	DET
ajssms-531	63	2	rsa	rsa	PROPN
ajssms-531	63	3	(	(	PUNCT
ajssms-531	63	4	1999	1999	NUM
ajssms-531	63	5	)	)	PUNCT
ajssms-531	63	6	section	section	NOUN
ajssms-531	63	7	38	38	NUM
ajssms-531	63	8	(	(	PUNCT
ajssms-531	63	9	1	1	NUM
ajssms-531	63	10	)	)	PUNCT
ajssms-531	63	11	(	(	PUNCT
ajssms-531	63	12	b	b	X
ajssms-531	63	13	)	)	PUNCT
ajssms-531	63	14	states	state	VERB
ajssms-531	63	15	that	that	SCONJ
ajssms-531	63	16	“	"	PUNCT
ajssms-531	63	17	the	the	DET
ajssms-531	63	18	accounting	accounting	NOUN
ajssms-531	63	19	officer	officer	NOUN
ajssms-531	63	20	of	of	ADP
ajssms-531	63	21	the	the	DET
ajssms-531	63	22	department	department	NOUN
ajssms-531	63	23	,	,	PUNCT
ajssms-531	63	24	trading	trading	NOUN
ajssms-531	63	25	entity	entity	NOUN
ajssms-531	63	26	or	or	CCONJ
ajssms-531	63	27	constitutional	constitutional	ADJ
ajssms-531	63	28	institution	institution	NOUN
ajssms-531	63	29	is	be	AUX
ajssms-531	63	30	responsible	responsible	ADJ
ajssms-531	63	31	for	for	ADP
ajssms-531	63	32	effective	effective	ADJ
ajssms-531	63	33	,	,	PUNCT
ajssms-531	63	34	efficient	efficient	ADJ
ajssms-531	63	35	,	,	PUNCT
ajssms-531	63	36	economic	economic	ADJ
ajssms-531	63	37	and	and	CCONJ
ajssms-531	63	38	transparent	transparent	ADJ
ajssms-531	63	39	use	use	NOUN
ajssms-531	63	40	of	of	ADP
ajssms-531	63	41	resources	resource	NOUN
ajssms-531	63	42	”	"	PUNCT
ajssms-531	63	43	.	.	PUNCT
ajssms-531	64	1	the	the	DET
ajssms-531	64	2	heads	head	NOUN
ajssms-531	64	3	of	of	ADP
ajssms-531	64	4	sections	section	NOUN
ajssms-531	64	5	within	within	ADP
ajssms-531	64	6	the	the	DET
ajssms-531	64	7	public	public	ADJ
ajssms-531	64	8	hospital	hospital	NOUN
ajssms-531	64	9	are	be	AUX
ajssms-531	64	10	responsible	responsible	ADJ
ajssms-531	64	11	for	for	ADP
ajssms-531	64	12	budget	budget	NOUN
ajssms-531	64	13	implementation	implementation	NOUN
ajssms-531	64	14	or	or	CCONJ
ajssms-531	64	15	spending	spending	NOUN
ajssms-531	64	16	.	.	PUNCT
ajssms-531	65	1	the	the	DET
ajssms-531	65	2	performance	performance	NOUN
ajssms-531	65	3	of	of	ADP
ajssms-531	65	4	budget	budget	NOUN
ajssms-531	65	5	management	management	NOUN
ajssms-531	65	6	is	be	AUX
ajssms-531	65	7	measured	measure	VERB
ajssms-531	65	8	in	in	ADP
ajssms-531	65	9	terms	term	NOUN
ajssms-531	65	10	efficiency	efficiency	NOUN
ajssms-531	65	11	,	,	PUNCT
ajssms-531	65	12	effectiveness	effectiveness	NOUN
ajssms-531	65	13	,	,	PUNCT
ajssms-531	65	14	and	and	CCONJ
ajssms-531	65	15	economy	economy	NOUN
ajssms-531	65	16	.	.	PUNCT
ajssms-531	66	1	according	accord	VERB
ajssms-531	66	2	to	to	ADP
ajssms-531	66	3	kloot	kloot	PROPN
ajssms-531	66	4	(	(	PUNCT
ajssms-531	66	5	1999	1999	NUM
ajssms-531	66	6	)	)	PUNCT
ajssms-531	66	7	efficient	efficient	ADJ
ajssms-531	66	8	is	be	AUX
ajssms-531	66	9	defined	define	VERB
ajssms-531	66	10	as	as	ADP
ajssms-531	66	11	“	"	PUNCT
ajssms-531	66	12	maximizing	maximize	VERB
ajssms-531	66	13	output	output	NOUN
ajssms-531	66	14	for	for	ADP
ajssms-531	66	15	a	a	DET
ajssms-531	66	16	given	give	VERB
ajssms-531	66	17	set	set	NOUN
ajssms-531	66	18	of	of	ADP
ajssms-531	66	19	required	require	VERB
ajssms-531	66	20	inputs	input	NOUN
ajssms-531	66	21	,	,	PUNCT
ajssms-531	66	22	or	or	CCONJ
ajssms-531	66	23	minimizing	minimize	VERB
ajssms-531	66	24	inputs	input	NOUN
ajssms-531	66	25	for	for	ADP
ajssms-531	66	26	output	output	NOUN
ajssms-531	66	27	,	,	PUNCT
ajssms-531	66	28	economy	economy	NOUN
ajssms-531	66	29	is	be	AUX
ajssms-531	66	30	defined	define	VERB
ajssms-531	66	31	as	as	ADP
ajssms-531	66	32	acquiring	acquire	VERB
ajssms-531	66	33	resources	resource	NOUN
ajssms-531	66	34	in	in	ADP
ajssms-531	66	35	appropriate	appropriate	ADJ
ajssms-531	66	36	quantity	quantity	NOUN
ajssms-531	66	37	and	and	CCONJ
ajssms-531	66	38	at	at	ADP
ajssms-531	66	39	least	least	ADJ
ajssms-531	66	40	cost	cost	NOUN
ajssms-531	66	41	,	,	PUNCT
ajssms-531	66	42	and	and	CCONJ
ajssms-531	66	43	effective	effective	ADJ
ajssms-531	66	44	is	be	AUX
ajssms-531	66	45	the	the	DET
ajssms-531	66	46	extent	extent	NOUN
ajssms-531	66	47	to	to	PART
ajssms-531	66	48	which	which	PRON
ajssms-531	66	49	a	a	DET
ajssms-531	66	50	defined	define	VERB
ajssms-531	66	51	task	task	NOUN
ajssms-531	66	52	has	have	AUX
ajssms-531	66	53	been	be	AUX
ajssms-531	66	54	accomplished	accomplish	VERB
ajssms-531	66	55	”	"	PUNCT
ajssms-531	66	56	.	.	PUNCT
ajssms-531	67	1	according	accord	VERB
ajssms-531	67	2	to	to	ADP
ajssms-531	67	3	mayne	mayne	PROPN
ajssms-531	67	4	and	and	CCONJ
ajssms-531	67	5	zapico	zapico	NOUN
ajssms-531	67	6	-	-	PUNCT
ajssms-531	67	7	goñi	goñi	NOUN
ajssms-531	67	8	(	(	PUNCT
ajssms-531	67	9	1997	1997	NUM
ajssms-531	67	10	)	)	PUNCT
ajssms-531	67	11	“	"	PUNCT
ajssms-531	67	12	the	the	DET
ajssms-531	67	13	best	well	ADV
ajssms-531	67	14	known	know	VERB
ajssms-531	67	15	performance	performance	NOUN
ajssms-531	67	16	measure	measure	NOUN
ajssms-531	67	17	are	be	AUX
ajssms-531	67	18	the	the	DET
ajssms-531	67	19	traditional	traditional	ADJ
ajssms-531	67	20	„	„	PUNCT
ajssms-531	67	21	3es‟	3es‟	NOUN
ajssms-531	67	22	:	:	PUNCT
ajssms-531	67	23	economy	economy	NOUN
ajssms-531	67	24	(	(	PUNCT
ajssms-531	67	25	minimizing	minimize	VERB
ajssms-531	67	26	the	the	DET
ajssms-531	67	27	consumption	consumption	NOUN
ajssms-531	67	28	of	of	ADP
ajssms-531	67	29	inputs	input	NOUN
ajssms-531	67	30	)	)	PUNCT
ajssms-531	67	31	,	,	PUNCT
ajssms-531	67	32	efficiency	efficiency	NOUN
ajssms-531	67	33	(	(	PUNCT
ajssms-531	67	34	the	the	DET
ajssms-531	67	35	relationship	relationship	NOUN
ajssms-531	67	36	between	between	ADP
ajssms-531	67	37	inputs	input	NOUN
ajssms-531	67	38	and	and	CCONJ
ajssms-531	67	39	outputs	output	NOUN
ajssms-531	67	40	)	)	PUNCT
ajssms-531	67	41	,	,	PUNCT
ajssms-531	67	42	and	and	CCONJ
ajssms-531	67	43	effectiveness	effectiveness	NOUN
ajssms-531	67	44	(	(	PUNCT
ajssms-531	67	45	outcomes	outcome	NOUN
ajssms-531	67	46	achieved	achieve	VERB
ajssms-531	67	47	as	as	ADP
ajssms-531	67	48	compared	compare	VERB
ajssms-531	67	49	to	to	ADP
ajssms-531	67	50	expectations	expectation	NOUN
ajssms-531	67	51	)	)	PUNCT
ajssms-531	67	52	”	"	PUNCT
ajssms-531	67	53	.	.	PUNCT
ajssms-531	68	1	the	the	DET
ajssms-531	68	2	public	public	ADJ
ajssms-531	68	3	hospitals	hospital	NOUN
ajssms-531	68	4	should	should	AUX
ajssms-531	68	5	be	be	AUX
ajssms-531	68	6	able	able	ADJ
ajssms-531	68	7	to	to	PART
ajssms-531	68	8	use	use	VERB
ajssms-531	68	9	minimum	minimum	ADJ
ajssms-531	68	10	resources	resource	NOUN
ajssms-531	68	11	in	in	ADP
ajssms-531	68	12	the	the	DET
ajssms-531	68	13	delivery	delivery	NOUN
ajssms-531	68	14	of	of	ADP
ajssms-531	68	15	quality	quality	NOUN
ajssms-531	68	16	health	health	NOUN
ajssms-531	68	17	services	service	NOUN
ajssms-531	68	18	.	.	PUNCT
ajssms-531	69	1	the	the	DET
ajssms-531	69	2	budget	budget	NOUN
ajssms-531	69	3	must	must	AUX
ajssms-531	69	4	be	be	AUX
ajssms-531	69	5	managed	manage	VERB
ajssms-531	69	6	in	in	ADP
ajssms-531	69	7	a	a	DET
ajssms-531	69	8	way	way	NOUN
ajssms-531	69	9	that	that	PRON
ajssms-531	69	10	the	the	DET
ajssms-531	69	11	strategic	strategic	ADJ
ajssms-531	69	12	objectives	objective	NOUN
ajssms-531	69	13	and	and	CCONJ
ajssms-531	69	14	targets	target	NOUN
ajssms-531	69	15	set	set	VERB
ajssms-531	69	16	in	in	ADP
ajssms-531	69	17	the	the	DET
ajssms-531	69	18	annual	annual	ADJ
ajssms-531	69	19	performance	performance	NOUN
ajssms-531	69	20	plan	plan	NOUN
ajssms-531	69	21	of	of	ADP
ajssms-531	69	22	the	the	DET
ajssms-531	69	23	public	public	ADJ
ajssms-531	69	24	hospital	hospital	NOUN
ajssms-531	69	25	are	be	AUX
ajssms-531	69	26	achieved	achieve	VERB
ajssms-531	69	27	.	.	PUNCT
ajssms-531	70	1	the	the	DET
ajssms-531	70	2	procurement	procurement	NOUN
ajssms-531	70	3	of	of	ADP
ajssms-531	70	4	goods	good	NOUN
ajssms-531	70	5	and	and	CCONJ
ajssms-531	70	6	services	service	NOUN
ajssms-531	70	7	should	should	AUX
ajssms-531	70	8	be	be	AUX
ajssms-531	70	9	at	at	ADP
ajssms-531	70	10	the	the	DET
ajssms-531	70	11	lowest	low	ADJ
ajssms-531	70	12	price	price	NOUN
ajssms-531	70	13	within	within	ADP
ajssms-531	70	14	the	the	DET
ajssms-531	70	15	essential	essential	ADJ
ajssms-531	70	16	given	give	VERB
ajssms-531	70	17	quality	quality	NOUN
ajssms-531	70	18	and	and	CCONJ
ajssms-531	70	19	quantity	quantity	NOUN
ajssms-531	70	20	to	to	PART
ajssms-531	70	21	achieve	achieve	VERB
ajssms-531	70	22	value	value	NOUN
ajssms-531	70	23	for	for	ADP
ajssms-531	70	24	money	money	NOUN
ajssms-531	70	25	.	.	PUNCT
ajssms-531	71	1	3.3	3.3	NUM
ajssms-531	71	2	.	.	PUNCT
ajssms-531	72	1	budget	budget	NOUN
ajssms-531	72	2	control	control	NOUN
ajssms-531	72	3	according	accord	VERB
ajssms-531	72	4	to	to	ADP
ajssms-531	72	5	khan	khan	PROPN
ajssms-531	72	6	and	and	CCONJ
ajssms-531	72	7	jain	jain	PROPN
ajssms-531	72	8	(	(	PUNCT
ajssms-531	72	9	2007	2007	NUM
ajssms-531	72	10	)	)	PUNCT
ajssms-531	72	11	“	"	PUNCT
ajssms-531	72	12	budgeting	budgeting	NOUN
ajssms-531	72	13	control	control	NOUN
ajssms-531	72	14	and	and	CCONJ
ajssms-531	72	15	periodic	periodic	ADJ
ajssms-531	72	16	comparisons	comparison	NOUN
ajssms-531	72	17	between	between	ADP
ajssms-531	72	18	budget	budget	NOUN
ajssms-531	72	19	and	and	CCONJ
ajssms-531	72	20	actual	actual	ADJ
ajssms-531	72	21	expenditure	expenditure	NOUN
ajssms-531	72	22	would	would	AUX
ajssms-531	72	23	reveal	reveal	VERB
ajssms-531	72	24	relative	relative	ADJ
ajssms-531	72	25	budgeting	budgeting	NOUN
ajssms-531	72	26	efficiency	efficiency	NOUN
ajssms-531	72	27	”	"	PUNCT
ajssms-531	72	28	.	.	PUNCT
ajssms-531	73	1	banerjee	banerjee	PROPN
ajssms-531	73	2	(	(	PUNCT
ajssms-531	73	3	2006	2006	NUM
ajssms-531	73	4	)	)	PUNCT
ajssms-531	73	5	points	point	VERB
ajssms-531	73	6	out	out	ADP
ajssms-531	73	7	that	that	SCONJ
ajssms-531	73	8	the	the	DET
ajssms-531	73	9	following	follow	VERB
ajssms-531	73	10	steps	step	NOUN
ajssms-531	73	11	are	be	AUX
ajssms-531	73	12	involved	involve	VERB
ajssms-531	73	13	in	in	ADP
ajssms-531	73	14	budgeting	budgeting	ADJ
ajssms-531	73	15	control	control	NOUN
ajssms-531	73	16	:	:	PUNCT
ajssms-531	73	17			X
ajssms-531	73	18	establishment	establishment	NOUN
ajssms-531	73	19	of	of	ADP
ajssms-531	73	20	targets	target	NOUN
ajssms-531	73	21	;	;	PUNCT
ajssms-531	73	22			DET
ajssms-531	73	23	measurements	measurement	NOUN
ajssms-531	73	24	of	of	ADP
ajssms-531	73	25	actual	actual	ADJ
ajssms-531	73	26	expenditure	expenditure	NOUN
ajssms-531	73	27	;	;	PUNCT
ajssms-531	73	28			DET
ajssms-531	73	29	comparison	comparison	NOUN
ajssms-531	73	30	of	of	ADP
ajssms-531	73	31	actual	actual	ADJ
ajssms-531	73	32	expenditure	expenditure	NOUN
ajssms-531	73	33	with	with	ADP
ajssms-531	73	34	budgeted	budget	VERB
ajssms-531	73	35	targets	target	NOUN
ajssms-531	73	36	to	to	PART
ajssms-531	73	37	determine	determine	VERB
ajssms-531	73	38	deviations	deviation	NOUN
ajssms-531	73	39	or	or	CCONJ
ajssms-531	73	40	variances	variance	NOUN
ajssms-531	73	41	;	;	PUNCT
ajssms-531	73	42	and	and	CCONJ
ajssms-531	73	43	asian	asian	ADJ
ajssms-531	73	44	journal	journal	NOUN
ajssms-531	73	45	of	of	ADP
ajssms-531	73	46	social	social	ADJ
ajssms-531	73	47	sciences	sciences	PROPN
ajssms-531	73	48	and	and	CCONJ
ajssms-531	73	49	management	management	NOUN
ajssms-531	73	50	studies	study	NOUN
ajssms-531	73	51	,	,	PUNCT
ajssms-531	73	52	2018	2018	NUM
ajssms-531	73	53	,	,	PUNCT
ajssms-531	73	54	5(3	5(3	NUM
ajssms-531	73	55	):	):	PUNCT
ajssms-531	73	56	87	87	NUM
ajssms-531	73	57	-	-	SYM
ajssms-531	73	58	90	90	NUM
ajssms-531	73	59	89	89	NUM
ajssms-531	73	60			NOUN
ajssms-531	73	61	analysis	analysis	NOUN
ajssms-531	73	62	of	of	ADP
ajssms-531	73	63	the	the	DET
ajssms-531	73	64	causes	cause	NOUN
ajssms-531	73	65	of	of	ADP
ajssms-531	73	66	variations	variation	NOUN
ajssms-531	73	67	and	and	CCONJ
ajssms-531	73	68	reporting	reporting	NOUN
ajssms-531	73	69	.	.	PUNCT
ajssms-531	74	1	according	accord	VERB
ajssms-531	74	2	to	to	ADP
ajssms-531	74	3	public	public	ADJ
ajssms-531	74	4	financial	financial	ADJ
ajssms-531	74	5	management	management	NOUN
ajssms-531	74	6	act	act	NOUN
ajssms-531	74	7	(	(	PUNCT
ajssms-531	74	8	act	act	NOUN
ajssms-531	74	9	1	1	NUM
ajssms-531	74	10	of	of	ADP
ajssms-531	74	11	1999	1999	NUM
ajssms-531	74	12	as	as	SCONJ
ajssms-531	74	13	amended	amend	VERB
ajssms-531	74	14	by	by	ADP
ajssms-531	74	15	act	act	NOUN
ajssms-531	74	16	29	29	NUM
ajssms-531	74	17	of	of	ADP
ajssms-531	74	18	1999	1999	NUM
ajssms-531	74	19	)	)	PUNCT
ajssms-531	74	20	chapter	chapter	NOUN
ajssms-531	74	21	5	5	NUM
ajssms-531	74	22	section	section	NOUN
ajssms-531	74	23	39	39	NUM
ajssms-531	74	24	states	state	VERB
ajssms-531	74	25	that	that	SCONJ
ajssms-531	74	26	“	"	PUNCT
ajssms-531	74	27	the	the	DET
ajssms-531	74	28	accounting	accounting	NOUN
ajssms-531	74	29	officer	officer	NOUN
ajssms-531	74	30	of	of	ADP
ajssms-531	74	31	a	a	DET
ajssms-531	74	32	department	department	NOUN
ajssms-531	74	33	is	be	AUX
ajssms-531	74	34	responsible	responsible	ADJ
ajssms-531	74	35	for	for	ADP
ajssms-531	74	36	ensuring	ensure	VERB
ajssms-531	74	37	that	that	SCONJ
ajssms-531	74	38	,	,	PUNCT
ajssms-531	74	39	effective	effective	ADJ
ajssms-531	74	40	and	and	CCONJ
ajssms-531	74	41	appropriate	appropriate	ADJ
ajssms-531	74	42	steps	step	NOUN
ajssms-531	74	43	are	be	AUX
ajssms-531	74	44	taken	take	VERB
ajssms-531	74	45	to	to	PART
ajssms-531	74	46	prevent	prevent	VERB
ajssms-531	74	47	unauthorized	unauthorized	ADJ
ajssms-531	74	48	expenditure	expenditure	NOUN
ajssms-531	74	49	”	"	PUNCT
ajssms-531	74	50	.	.	PUNCT
ajssms-531	75	1	the	the	DET
ajssms-531	75	2	accounting	accounting	NOUN
ajssms-531	75	3	officer	officer	NOUN
ajssms-531	75	4	,	,	PUNCT
ajssms-531	75	5	for	for	ADP
ajssms-531	75	6	the	the	DET
ajssms-531	75	7	purpose	purpose	NOUN
ajssms-531	75	8	of	of	ADP
ajssms-531	75	9	subsection	subsection	NOUN
ajssms-531	75	10	(	(	PUNCT
ajssms-531	75	11	1	1	X
ajssms-531	75	12	)	)	PUNCT
ajssms-531	75	13	must	must	AUX
ajssms-531	75	14	“	"	PUNCT
ajssms-531	75	15	take	take	VERB
ajssms-531	75	16	effective	effective	ADJ
ajssms-531	75	17	appropriate	appropriate	ADJ
ajssms-531	75	18	steps	step	NOUN
ajssms-531	75	19	to	to	PART
ajssms-531	75	20	prevent	prevent	VERB
ajssms-531	75	21	any	any	DET
ajssms-531	75	22	overspending	overspending	NOUN
ajssms-531	75	23	of	of	ADP
ajssms-531	75	24	the	the	DET
ajssms-531	75	25	vote	vote	NOUN
ajssms-531	75	26	of	of	ADP
ajssms-531	75	27	the	the	DET
ajssms-531	75	28	department	department	NOUN
ajssms-531	75	29	and	and	CCONJ
ajssms-531	75	30	the	the	DET
ajssms-531	75	31	main	main	ADJ
ajssms-531	75	32	division	division	NOUN
ajssms-531	75	33	within	within	ADP
ajssms-531	75	34	the	the	DET
ajssms-531	75	35	vote	vote	NOUN
ajssms-531	75	36	”	"	PUNCT
ajssms-531	75	37	.	.	PUNCT
ajssms-531	76	1	budget	budget	NOUN
ajssms-531	76	2	control	control	NOUN
ajssms-531	76	3	is	be	AUX
ajssms-531	76	4	an	an	DET
ajssms-531	76	5	important	important	ADJ
ajssms-531	76	6	tool	tool	NOUN
ajssms-531	76	7	to	to	PART
ajssms-531	76	8	monitor	monitor	VERB
ajssms-531	76	9	and	and	CCONJ
ajssms-531	76	10	control	control	NOUN
ajssms-531	76	11	budget	budget	NOUN
ajssms-531	76	12	,	,	PUNCT
ajssms-531	76	13	without	without	ADP
ajssms-531	76	14	budget	budget	NOUN
ajssms-531	76	15	controls	control	VERB
ajssms-531	76	16	public	public	ADJ
ajssms-531	76	17	hospital	hospital	NOUN
ajssms-531	76	18	will	will	AUX
ajssms-531	76	19	overspend	overspend	VERB
ajssms-531	76	20	the	the	DET
ajssms-531	76	21	budget	budget	NOUN
ajssms-531	76	22	.	.	PUNCT
ajssms-531	77	1	the	the	DET
ajssms-531	77	2	over	over	NOUN
ajssms-531	77	3	-	-	PUNCT
ajssms-531	77	4	expenditure	expenditure	NOUN
ajssms-531	77	5	of	of	ADP
ajssms-531	77	6	allocated	allocate	VERB
ajssms-531	77	7	budget	budget	NOUN
ajssms-531	77	8	is	be	AUX
ajssms-531	77	9	categorized	categorize	VERB
ajssms-531	77	10	as	as	ADP
ajssms-531	77	11	unauthorized	unauthorized	ADJ
ajssms-531	77	12	expenditure	expenditure	NOUN
ajssms-531	77	13	.	.	PUNCT
ajssms-531	78	1	the	the	DET
ajssms-531	78	2	unauthorized	unauthorized	ADJ
ajssms-531	78	3	expenditure	expenditure	NOUN
ajssms-531	78	4	is	be	AUX
ajssms-531	78	5	not	not	PART
ajssms-531	78	6	permitted	permit	VERB
ajssms-531	78	7	in	in	ADP
ajssms-531	78	8	terms	term	NOUN
ajssms-531	78	9	of	of	ADP
ajssms-531	78	10	pfma	pfma	NOUN
ajssms-531	78	11	.	.	PUNCT
ajssms-531	79	1	therefore	therefore	ADV
ajssms-531	79	2	it	it	PRON
ajssms-531	79	3	is	be	AUX
ajssms-531	79	4	the	the	DET
ajssms-531	79	5	responsibility	responsibility	NOUN
ajssms-531	79	6	of	of	ADP
ajssms-531	79	7	managers	manager	NOUN
ajssms-531	79	8	to	to	PART
ajssms-531	79	9	ensure	ensure	VERB
ajssms-531	79	10	that	that	SCONJ
ajssms-531	79	11	public	public	ADJ
ajssms-531	79	12	hospital	hospital	NOUN
ajssms-531	79	13	remains	remain	VERB
ajssms-531	79	14	within	within	ADP
ajssms-531	79	15	budget	budget	NOUN
ajssms-531	79	16	allocation	allocation	NOUN
ajssms-531	79	17	.	.	PUNCT
ajssms-531	80	1	the	the	DET
ajssms-531	80	2	budget	budget	NOUN
ajssms-531	80	3	is	be	AUX
ajssms-531	80	4	also	also	ADV
ajssms-531	80	5	used	use	VERB
ajssms-531	80	6	as	as	ADP
ajssms-531	80	7	a	a	DET
ajssms-531	80	8	tool	tool	NOUN
ajssms-531	80	9	to	to	PART
ajssms-531	80	10	prevent	prevent	VERB
ajssms-531	80	11	over	over	ADP
ajssms-531	80	12	/	/	SYM
ajssms-531	80	13	under	under	ADP
ajssms-531	80	14	expenditure	expenditure	NOUN
ajssms-531	80	15	of	of	ADP
ajssms-531	80	16	budget	budget	NOUN
ajssms-531	80	17	allocation	allocation	NOUN
ajssms-531	80	18	.	.	PUNCT
ajssms-531	81	1	4	4	X
ajssms-531	81	2	.	.	X
ajssms-531	81	3	research	research	NOUN
ajssms-531	81	4	methodology	methodology	NOUN
ajssms-531	81	5	the	the	DET
ajssms-531	81	6	research	research	NOUN
ajssms-531	81	7	approach	approach	NOUN
ajssms-531	81	8	for	for	ADP
ajssms-531	81	9	this	this	DET
ajssms-531	81	10	study	study	NOUN
ajssms-531	81	11	is	be	AUX
ajssms-531	81	12	both	both	PRON
ajssms-531	81	13	quantitative	quantitative	ADJ
ajssms-531	81	14	and	and	CCONJ
ajssms-531	81	15	qualitative	qualitative	ADJ
ajssms-531	81	16	research	research	NOUN
ajssms-531	81	17	design	design	NOUN
ajssms-531	81	18	.	.	PUNCT
ajssms-531	82	1	quantitative	quantitative	ADJ
ajssms-531	82	2	research	research	NOUN
ajssms-531	82	3	is	be	AUX
ajssms-531	82	4	based	base	VERB
ajssms-531	82	5	on	on	ADP
ajssms-531	82	6	measuring	measure	VERB
ajssms-531	82	7	variables	variable	NOUN
ajssms-531	82	8	for	for	ADP
ajssms-531	82	9	individual	individual	ADJ
ajssms-531	82	10	participants	participant	NOUN
ajssms-531	82	11	to	to	PART
ajssms-531	82	12	obtain	obtain	VERB
ajssms-531	82	13	scores	score	NOUN
ajssms-531	82	14	,	,	PUNCT
ajssms-531	82	15	usually	usually	ADV
ajssms-531	82	16	numerical	numerical	ADJ
ajssms-531	82	17	values	value	NOUN
ajssms-531	82	18	,	,	PUNCT
ajssms-531	82	19	which	which	PRON
ajssms-531	82	20	are	be	AUX
ajssms-531	82	21	submitted	submit	VERB
ajssms-531	82	22	to	to	ADP
ajssms-531	82	23	a	a	DET
ajssms-531	82	24	statistical	statistical	ADJ
ajssms-531	82	25	analysis	analysis	NOUN
ajssms-531	82	26	for	for	ADP
ajssms-531	82	27	summary	summary	NOUN
ajssms-531	82	28	and	and	CCONJ
ajssms-531	82	29	interpretation	interpretation	NOUN
ajssms-531	82	30	(	(	PUNCT
ajssms-531	82	31	gravetter	gravetter	NOUN
ajssms-531	82	32	and	and	CCONJ
ajssms-531	82	33	forzano	forzano	ADJ
ajssms-531	82	34	,	,	PUNCT
ajssms-531	82	35	2009	2009	NUM
ajssms-531	82	36	)	)	PUNCT
ajssms-531	82	37	.	.	PUNCT
ajssms-531	83	1	quantitative	quantitative	ADJ
ajssms-531	83	2	research	research	NOUN
ajssms-531	83	3	is	be	AUX
ajssms-531	83	4	basically	basically	ADV
ajssms-531	83	5	answering	answer	VERB
ajssms-531	83	6	research	research	NOUN
ajssms-531	83	7	questions	question	NOUN
ajssms-531	83	8	using	use	VERB
ajssms-531	83	9	numbers	number	NOUN
ajssms-531	83	10	(	(	PUNCT
ajssms-531	83	11	statistics	statistic	NOUN
ajssms-531	83	12	)	)	PUNCT
ajssms-531	83	13	.	.	PUNCT
ajssms-531	84	1	the	the	DET
ajssms-531	84	2	researcher	researcher	NOUN
ajssms-531	84	3	collects	collect	VERB
ajssms-531	84	4	numerical	numerical	ADJ
ajssms-531	84	5	data	datum	NOUN
ajssms-531	84	6	and	and	CCONJ
ajssms-531	84	7	analyzed	analyze	VERB
ajssms-531	84	8	it	it	PRON
ajssms-531	84	9	statistically	statistically	ADV
ajssms-531	84	10	.	.	PUNCT
ajssms-531	85	1	qualitative	qualitative	ADJ
ajssms-531	85	2	research	research	NOUN
ajssms-531	85	3	is	be	AUX
ajssms-531	85	4	an	an	DET
ajssms-531	85	5	approach	approach	NOUN
ajssms-531	85	6	for	for	ADP
ajssms-531	85	7	exploring	explore	VERB
ajssms-531	85	8	and	and	CCONJ
ajssms-531	85	9	understanding	understand	VERB
ajssms-531	85	10	the	the	DET
ajssms-531	85	11	meaning	meaning	NOUN
ajssms-531	85	12	individuals	individual	NOUN
ajssms-531	85	13	or	or	CCONJ
ajssms-531	85	14	groups	group	NOUN
ajssms-531	85	15	ascribe	ascribe	VERB
ajssms-531	85	16	to	to	ADP
ajssms-531	85	17	a	a	DET
ajssms-531	85	18	social	social	ADJ
ajssms-531	85	19	or	or	CCONJ
ajssms-531	85	20	human	human	ADJ
ajssms-531	85	21	problem	problem	NOUN
ajssms-531	85	22	.	.	PUNCT
ajssms-531	86	1	this	this	DET
ajssms-531	86	2	process	process	NOUN
ajssms-531	86	3	of	of	ADP
ajssms-531	86	4	research	research	NOUN
ajssms-531	86	5	involves	involve	VERB
ajssms-531	86	6	emerging	emerge	VERB
ajssms-531	86	7	questions	question	NOUN
ajssms-531	86	8	and	and	CCONJ
ajssms-531	86	9	procedures	procedure	NOUN
ajssms-531	86	10	,	,	PUNCT
ajssms-531	86	11	data	datum	NOUN
ajssms-531	86	12	typically	typically	ADV
ajssms-531	86	13	collected	collect	VERB
ajssms-531	86	14	in	in	ADP
ajssms-531	86	15	the	the	DET
ajssms-531	86	16	participant‟s	participant‟s	ADV
ajssms-531	86	17	setting	setting	NOUN
ajssms-531	86	18	,	,	PUNCT
ajssms-531	86	19	and	and	CCONJ
ajssms-531	86	20	the	the	DET
ajssms-531	86	21	researcher	researcher	NOUN
ajssms-531	86	22	interpretation	interpretation	NOUN
ajssms-531	86	23	of	of	ADP
ajssms-531	86	24	the	the	DET
ajssms-531	86	25	meaning	meaning	NOUN
ajssms-531	86	26	of	of	ADP
ajssms-531	86	27	data	datum	NOUN
ajssms-531	86	28	(	(	PUNCT
ajssms-531	86	29	creswell	creswell	PROPN
ajssms-531	86	30	,	,	PUNCT
ajssms-531	86	31	2014	2014	NUM
ajssms-531	86	32	)	)	PUNCT
ajssms-531	86	33	.	.	PUNCT
ajssms-531	87	1	the	the	DET
ajssms-531	87	2	targeted	target	VERB
ajssms-531	87	3	population	population	NOUN
ajssms-531	87	4	for	for	ADP
ajssms-531	87	5	the	the	DET
ajssms-531	87	6	study	study	NOUN
ajssms-531	87	7	was	be	AUX
ajssms-531	87	8	all	all	PRON
ajssms-531	87	9	public	public	ADJ
ajssms-531	87	10	hospitals	hospital	NOUN
ajssms-531	87	11	in	in	ADP
ajssms-531	87	12	the	the	DET
ajssms-531	87	13	limpopo	limpopo	PROPN
ajssms-531	87	14	province	province	NOUN
ajssms-531	87	15	,	,	PUNCT
ajssms-531	87	16	which	which	PRON
ajssms-531	87	17	comprises	comprise	VERB
ajssms-531	87	18	40	40	NUM
ajssms-531	87	19	public	public	ADJ
ajssms-531	87	20	hospitals	hospital	NOUN
ajssms-531	87	21	.	.	PUNCT
ajssms-531	88	1	the	the	DET
ajssms-531	88	2	sample	sample	NOUN
ajssms-531	88	3	size	size	NOUN
ajssms-531	88	4	of	of	ADP
ajssms-531	88	5	20	20	NUM
ajssms-531	88	6	public	public	ADJ
ajssms-531	88	7	hospitals	hospital	NOUN
ajssms-531	88	8	was	be	AUX
ajssms-531	88	9	drawn	draw	VERB
ajssms-531	88	10	from	from	ADP
ajssms-531	88	11	the	the	DET
ajssms-531	88	12	population	population	NOUN
ajssms-531	88	13	of	of	ADP
ajssms-531	88	14	40	40	NUM
ajssms-531	88	15	public	public	ADJ
ajssms-531	88	16	hospitals	hospital	NOUN
ajssms-531	88	17	,	,	PUNCT
ajssms-531	88	18	which	which	PRON
ajssms-531	88	19	represented	represent	VERB
ajssms-531	88	20	50	50	NUM
ajssms-531	88	21	%	%	NOUN
ajssms-531	88	22	.	.	PUNCT
ajssms-531	89	1	therefore	therefore	ADV
ajssms-531	89	2	,	,	PUNCT
ajssms-531	89	3	120	120	NUM
ajssms-531	89	4	managers	manager	NOUN
ajssms-531	89	5	participated	participate	VERB
ajssms-531	89	6	in	in	ADP
ajssms-531	89	7	the	the	DET
ajssms-531	89	8	study	study	NOUN
ajssms-531	89	9	:	:	PUNCT
ajssms-531	90	1	[	[	X
ajssms-531	90	2	20	20	NUM
ajssms-531	90	3	public	public	ADJ
ajssms-531	90	4	hospitals	hospital	NOUN
ajssms-531	90	5	x	x	SYM
ajssms-531	90	6	6	6	NUM
ajssms-531	90	7	managers	manager	NOUN
ajssms-531	90	8	per	per	ADP
ajssms-531	90	9	public	public	ADJ
ajssms-531	90	10	hospital	hospital	NOUN
ajssms-531	90	11	]	]	PUNCT
ajssms-531	90	12	.	.	PUNCT
ajssms-531	91	1	a	a	DET
ajssms-531	91	2	questionnaire	questionnaire	NOUN
ajssms-531	91	3	was	be	AUX
ajssms-531	91	4	used	use	VERB
ajssms-531	91	5	as	as	ADP
ajssms-531	91	6	the	the	DET
ajssms-531	91	7	primary	primary	ADJ
ajssms-531	91	8	data	data	NOUN
ajssms-531	91	9	-	-	PUNCT
ajssms-531	91	10	gathering	gather	VERB
ajssms-531	91	11	instrument	instrument	NOUN
ajssms-531	91	12	.	.	PUNCT
ajssms-531	92	1	the	the	DET
ajssms-531	92	2	study	study	NOUN
ajssms-531	92	3	was	be	AUX
ajssms-531	92	4	also	also	ADV
ajssms-531	92	5	piloted	pilot	VERB
ajssms-531	92	6	.	.	PUNCT
ajssms-531	93	1	data	datum	NOUN
ajssms-531	93	2	was	be	AUX
ajssms-531	93	3	quantitatively	quantitatively	ADV
ajssms-531	93	4	and	and	CCONJ
ajssms-531	93	5	quantitatively	quantitatively	ADV
ajssms-531	93	6	analyzed	analyze	VERB
ajssms-531	93	7	.	.	PUNCT
ajssms-531	94	1	the	the	DET
ajssms-531	94	2	quantitative	quantitative	ADJ
ajssms-531	94	3	analysis	analysis	NOUN
ajssms-531	94	4	used	use	VERB
ajssms-531	94	5	stata	stata	NOUN
ajssms-531	94	6	v13	v13	PROPN
ajssms-531	94	7	statistical	statistical	ADJ
ajssms-531	94	8	software	software	NOUN
ajssms-531	94	9	.	.	PUNCT
ajssms-531	95	1	the	the	DET
ajssms-531	95	2	results	result	NOUN
ajssms-531	95	3	of	of	ADP
ajssms-531	95	4	the	the	DET
ajssms-531	95	5	cronbach	cronbach	ADJ
ajssms-531	95	6	alpha	alpha	NOUN
ajssms-531	95	7	test	test	NOUN
ajssms-531	95	8	to	to	PART
ajssms-531	95	9	confirm	confirm	VERB
ajssms-531	95	10	reliability	reliability	NOUN
ajssms-531	95	11	of	of	ADP
ajssms-531	95	12	the	the	DET
ajssms-531	95	13	data	datum	NOUN
ajssms-531	95	14	showed	show	VERB
ajssms-531	95	15	a	a	DET
ajssms-531	95	16	high	high	ADJ
ajssms-531	95	17	internal	internal	ADJ
ajssms-531	95	18	consistency	consistency	NOUN
ajssms-531	95	19	.	.	PUNCT
ajssms-531	96	1	the	the	DET
ajssms-531	96	2	qualitative	qualitative	ADJ
ajssms-531	96	3	analysis	analysis	NOUN
ajssms-531	96	4	used	use	VERB
ajssms-531	96	5	analytical	analytical	ADJ
ajssms-531	96	6	and	and	CCONJ
ajssms-531	96	7	interpretive	interpretive	ADJ
ajssms-531	96	8	techniques	technique	NOUN
ajssms-531	96	9	to	to	PART
ajssms-531	96	10	generate	generate	VERB
ajssms-531	96	11	descriptive	descriptive	ADJ
ajssms-531	96	12	data	datum	NOUN
ajssms-531	96	13	required	require	VERB
ajssms-531	96	14	to	to	PART
ajssms-531	96	15	answer	answer	VERB
ajssms-531	96	16	the	the	DET
ajssms-531	96	17	research	research	NOUN
ajssms-531	96	18	question	question	NOUN
ajssms-531	96	19	.	.	PUNCT
ajssms-531	97	1	the	the	DET
ajssms-531	97	2	results	result	NOUN
ajssms-531	97	3	of	of	ADP
ajssms-531	97	4	both	both	CCONJ
ajssms-531	97	5	qualitative	qualitative	ADJ
ajssms-531	97	6	and	and	CCONJ
ajssms-531	97	7	quantitative	quantitative	ADJ
ajssms-531	97	8	analyses	analysis	NOUN
ajssms-531	97	9	were	be	AUX
ajssms-531	97	10	triangulated	triangulate	VERB
ajssms-531	97	11	and	and	CCONJ
ajssms-531	97	12	aggregated	aggregate	VERB
ajssms-531	97	13	into	into	ADP
ajssms-531	97	14	a	a	DET
ajssms-531	97	15	coherent	coherent	ADJ
ajssms-531	97	16	whole	whole	NOUN
ajssms-531	97	17	to	to	PART
ajssms-531	97	18	authenticate	authenticate	VERB
ajssms-531	97	19	the	the	DET
ajssms-531	97	20	validity	validity	NOUN
ajssms-531	97	21	of	of	ADP
ajssms-531	97	22	the	the	DET
ajssms-531	97	23	findings	finding	NOUN
ajssms-531	97	24	/conclusions	/conclusion	NOUN
ajssms-531	97	25	of	of	ADP
ajssms-531	97	26	the	the	DET
ajssms-531	97	27	study	study	NOUN
ajssms-531	97	28	.	.	PUNCT
ajssms-531	98	1	5	5	X
ajssms-531	98	2	.	.	X
ajssms-531	98	3	presentation	presentation	NOUN
ajssms-531	98	4	and	and	CCONJ
ajssms-531	98	5	analysis	analysis	NOUN
ajssms-531	98	6	of	of	ADP
ajssms-531	98	7	the	the	DET
ajssms-531	98	8	findings	finding	NOUN
ajssms-531	98	9	5.1	5.1	NUM
ajssms-531	98	10	.	.	PUNCT
ajssms-531	99	1	budget	budget	NOUN
ajssms-531	99	2	planning	plan	VERB
ajssms-531	99	3	a	a	DET
ajssms-531	99	4	budget	budget	NOUN
ajssms-531	99	5	is	be	AUX
ajssms-531	99	6	a	a	DET
ajssms-531	99	7	plan	plan	NOUN
ajssms-531	99	8	which	which	PRON
ajssms-531	99	9	is	be	AUX
ajssms-531	99	10	seen	see	VERB
ajssms-531	99	11	as	as	ADP
ajssms-531	99	12	a	a	DET
ajssms-531	99	13	crucial	crucial	ADJ
ajssms-531	99	14	input	input	NOUN
ajssms-531	99	15	in	in	ADP
ajssms-531	99	16	the	the	DET
ajssms-531	99	17	delivery	delivery	NOUN
ajssms-531	99	18	of	of	ADP
ajssms-531	99	19	health	health	NOUN
ajssms-531	99	20	services	service	NOUN
ajssms-531	99	21	by	by	ADP
ajssms-531	99	22	public	public	ADJ
ajssms-531	99	23	hospitals	hospital	NOUN
ajssms-531	99	24	.	.	PUNCT
ajssms-531	100	1	a	a	DET
ajssms-531	100	2	budget	budget	NOUN
ajssms-531	100	3	is	be	AUX
ajssms-531	100	4	a	a	DET
ajssms-531	100	5	business	business	NOUN
ajssms-531	100	6	plan	plan	NOUN
ajssms-531	100	7	expressed	express	VERB
ajssms-531	100	8	in	in	ADP
ajssms-531	100	9	terms	term	NOUN
ajssms-531	100	10	of	of	ADP
ajssms-531	100	11	monetary	monetary	ADJ
ajssms-531	100	12	value	value	NOUN
ajssms-531	100	13	.	.	PUNCT
ajssms-531	101	1	the	the	DET
ajssms-531	101	2	respondents	respondent	NOUN
ajssms-531	101	3	were	be	AUX
ajssms-531	101	4	asked	ask	VERB
ajssms-531	101	5	to	to	PART
ajssms-531	101	6	assess	assess	VERB
ajssms-531	101	7	budget	budget	NOUN
ajssms-531	101	8	planning	planning	NOUN
ajssms-531	101	9	in	in	ADP
ajssms-531	101	10	the	the	DET
ajssms-531	101	11	public	public	ADJ
ajssms-531	101	12	hospitals	hospital	NOUN
ajssms-531	101	13	.	.	PUNCT
ajssms-531	102	1	the	the	DET
ajssms-531	102	2	findings	finding	NOUN
ajssms-531	102	3	showed	show	VERB
ajssms-531	102	4	that	that	SCONJ
ajssms-531	102	5	,	,	PUNCT
ajssms-531	102	6	as	as	SCONJ
ajssms-531	102	7	there	there	PRON
ajssms-531	102	8	was	be	VERB
ajssms-531	102	9	little	little	ADJ
ajssms-531	102	10	improvement	improvement	NOUN
ajssms-531	102	11	in	in	ADP
ajssms-531	102	12	budget	budget	NOUN
ajssms-531	102	13	planning	planning	NOUN
ajssms-531	102	14	,	,	PUNCT
ajssms-531	102	15	much	much	ADJ
ajssms-531	102	16	needs	need	VERB
ajssms-531	102	17	to	to	PART
ajssms-531	102	18	be	be	AUX
ajssms-531	102	19	done	do	VERB
ajssms-531	102	20	.	.	PUNCT
ajssms-531	103	1	for	for	ADP
ajssms-531	103	2	budget	budget	NOUN
ajssms-531	103	3	planning	planning	NOUN
ajssms-531	103	4	remain	remain	VERB
ajssms-531	103	5	a	a	DET
ajssms-531	103	6	management	management	NOUN
ajssms-531	103	7	challenge	challenge	NOUN
ajssms-531	103	8	most	most	ADJ
ajssms-531	103	9	managers	manager	NOUN
ajssms-531	103	10	of	of	ADP
ajssms-531	103	11	public	public	ADJ
ajssms-531	103	12	hospitals	hospital	NOUN
ajssms-531	103	13	.	.	PUNCT
ajssms-531	104	1	5.2	5.2	NUM
ajssms-531	104	2	.	.	PUNCT
ajssms-531	105	1	budget	budget	NOUN
ajssms-531	105	2	implementation	implementation	NOUN
ajssms-531	105	3	the	the	DET
ajssms-531	105	4	managers	manager	NOUN
ajssms-531	105	5	are	be	AUX
ajssms-531	105	6	responsible	responsible	ADJ
ajssms-531	105	7	for	for	ADP
ajssms-531	105	8	budget	budget	NOUN
ajssms-531	105	9	implementation	implementation	NOUN
ajssms-531	105	10	in	in	ADP
ajssms-531	105	11	public	public	ADJ
ajssms-531	105	12	hospitals	hospital	NOUN
ajssms-531	105	13	.	.	PUNCT
ajssms-531	106	1	the	the	DET
ajssms-531	106	2	delivery	delivery	NOUN
ajssms-531	106	3	of	of	ADP
ajssms-531	106	4	effective	effective	ADJ
ajssms-531	106	5	service	service	NOUN
ajssms-531	106	6	delivery	delivery	NOUN
ajssms-531	106	7	depends	depend	VERB
ajssms-531	106	8	largely	largely	ADV
ajssms-531	106	9	on	on	ADP
ajssms-531	106	10	the	the	DET
ajssms-531	106	11	effective	effective	ADJ
ajssms-531	106	12	implementation	implementation	NOUN
ajssms-531	106	13	of	of	ADP
ajssms-531	106	14	budget	budget	NOUN
ajssms-531	106	15	.	.	PUNCT
ajssms-531	107	1	the	the	DET
ajssms-531	107	2	respondents	respondent	NOUN
ajssms-531	107	3	were	be	AUX
ajssms-531	107	4	asked	ask	VERB
ajssms-531	107	5	to	to	PART
ajssms-531	107	6	assess	assess	VERB
ajssms-531	107	7	budget	budget	NOUN
ajssms-531	107	8	implementation	implementation	NOUN
ajssms-531	107	9	in	in	ADP
ajssms-531	107	10	the	the	DET
ajssms-531	107	11	public	public	ADJ
ajssms-531	107	12	hospitals	hospital	NOUN
ajssms-531	107	13	.	.	PUNCT
ajssms-531	108	1	the	the	DET
ajssms-531	108	2	findings	finding	NOUN
ajssms-531	108	3	showed	show	VERB
ajssms-531	108	4	that	that	SCONJ
ajssms-531	108	5	,	,	PUNCT
ajssms-531	108	6	as	as	SCONJ
ajssms-531	108	7	there	there	PRON
ajssms-531	108	8	was	be	VERB
ajssms-531	108	9	little	little	ADJ
ajssms-531	108	10	improvement	improvement	NOUN
ajssms-531	108	11	in	in	ADP
ajssms-531	108	12	budget	budget	NOUN
ajssms-531	108	13	implementation	implementation	NOUN
ajssms-531	108	14	,	,	PUNCT
ajssms-531	108	15	much	much	ADV
ajssms-531	108	16	needs	need	VERB
ajssms-531	108	17	to	to	PART
ajssms-531	108	18	be	be	AUX
ajssms-531	108	19	done	do	VERB
ajssms-531	108	20	.	.	PUNCT
ajssms-531	109	1	for	for	ADP
ajssms-531	109	2	budget	budget	NOUN
ajssms-531	109	3	implementation	implementation	NOUN
ajssms-531	109	4	remain	remain	VERB
ajssms-531	109	5	a	a	DET
ajssms-531	109	6	management	management	NOUN
ajssms-531	109	7	challenge	challenge	NOUN
ajssms-531	109	8	most	most	ADJ
ajssms-531	109	9	managers	manager	NOUN
ajssms-531	109	10	of	of	ADP
ajssms-531	109	11	public	public	ADJ
ajssms-531	109	12	hospitals	hospital	NOUN
ajssms-531	109	13	.	.	PUNCT
ajssms-531	110	1	5.3	5.3	NUM
ajssms-531	110	2	.	.	PUNCT
ajssms-531	110	3	budget	budget	NOUN
ajssms-531	110	4	control	control	PROPN
ajssms-531	110	5	budget	budget	NOUN
ajssms-531	110	6	control	control	NOUN
ajssms-531	110	7	is	be	AUX
ajssms-531	110	8	an	an	DET
ajssms-531	110	9	important	important	ADJ
ajssms-531	110	10	tool	tool	NOUN
ajssms-531	110	11	to	to	PART
ajssms-531	110	12	monitor	monitor	VERB
ajssms-531	110	13	and	and	CCONJ
ajssms-531	110	14	control	control	NOUN
ajssms-531	110	15	budget	budget	NOUN
ajssms-531	110	16	.	.	PUNCT
ajssms-531	111	1	without	without	SCONJ
ajssms-531	111	2	budget	budget	NOUN
ajssms-531	111	3	controls	control	VERB
ajssms-531	111	4	public	public	ADJ
ajssms-531	111	5	hospitals	hospital	NOUN
ajssms-531	111	6	will	will	AUX
ajssms-531	111	7	overspend	overspend	VERB
ajssms-531	111	8	the	the	DET
ajssms-531	111	9	budget	budget	NOUN
ajssms-531	111	10	.	.	PUNCT
ajssms-531	112	1	the	the	DET
ajssms-531	112	2	respondents	respondent	NOUN
ajssms-531	112	3	were	be	AUX
ajssms-531	112	4	asked	ask	VERB
ajssms-531	112	5	to	to	PART
ajssms-531	112	6	assess	assess	VERB
ajssms-531	112	7	budget	budget	NOUN
ajssms-531	112	8	controls	control	NOUN
ajssms-531	112	9	in	in	ADP
ajssms-531	112	10	the	the	DET
ajssms-531	112	11	public	public	ADJ
ajssms-531	112	12	hospitals	hospital	NOUN
ajssms-531	112	13	.	.	PUNCT
ajssms-531	113	1	the	the	DET
ajssms-531	113	2	findings	finding	NOUN
ajssms-531	113	3	revealed	reveal	VERB
ajssms-531	113	4	that	that	SCONJ
ajssms-531	113	5	,	,	PUNCT
ajssms-531	113	6	as	as	SCONJ
ajssms-531	113	7	there	there	PRON
ajssms-531	113	8	was	be	VERB
ajssms-531	113	9	little	little	ADJ
ajssms-531	113	10	improvement	improvement	NOUN
ajssms-531	113	11	in	in	ADP
ajssms-531	113	12	budget	budget	NOUN
ajssms-531	113	13	control	control	NOUN
ajssms-531	113	14	,	,	PUNCT
ajssms-531	113	15	much	much	ADJ
ajssms-531	113	16	needs	need	VERB
ajssms-531	113	17	to	to	PART
ajssms-531	113	18	be	be	AUX
ajssms-531	113	19	done	do	VERB
ajssms-531	113	20	.	.	PUNCT
ajssms-531	114	1	for	for	ADP
ajssms-531	114	2	budget	budget	NOUN
ajssms-531	114	3	control	control	NOUN
ajssms-531	114	4	remain	remain	VERB
ajssms-531	114	5	a	a	DET
ajssms-531	114	6	management	management	NOUN
ajssms-531	114	7	challenge	challenge	NOUN
ajssms-531	114	8	most	most	ADJ
ajssms-531	114	9	managers	manager	NOUN
ajssms-531	114	10	of	of	ADP
ajssms-531	114	11	public	public	ADJ
ajssms-531	114	12	hospitals	hospital	NOUN
ajssms-531	114	13	.	.	PUNCT
ajssms-531	115	1	it	it	PRON
ajssms-531	115	2	can	can	AUX
ajssms-531	115	3	be	be	AUX
ajssms-531	115	4	concluded	conclude	VERB
ajssms-531	115	5	that	that	SCONJ
ajssms-531	115	6	budget	budget	NOUN
ajssms-531	115	7	management	management	NOUN
ajssms-531	115	8	remain	remain	VERB
ajssms-531	115	9	a	a	DET
ajssms-531	115	10	management	management	NOUN
ajssms-531	115	11	challenge	challenge	NOUN
ajssms-531	115	12	for	for	ADP
ajssms-531	115	13	most	most	ADJ
ajssms-531	115	14	managers	manager	NOUN
ajssms-531	115	15	of	of	ADP
ajssms-531	115	16	public	public	ADJ
ajssms-531	115	17	hospitals	hospital	NOUN
ajssms-531	115	18	in	in	ADP
ajssms-531	115	19	the	the	DET
ajssms-531	115	20	limpopo	limpopo	PROPN
ajssms-531	115	21	province	province	NOUN
ajssms-531	115	22	.	.	PUNCT
ajssms-531	116	1	6	6	NUM
ajssms-531	116	2	.	.	X
ajssms-531	116	3	conclusion	conclusion	NOUN
ajssms-531	116	4	and	and	CCONJ
ajssms-531	116	5	recommendation	recommendation	NOUN
ajssms-531	116	6	this	this	DET
ajssms-531	116	7	article	article	NOUN
ajssms-531	116	8	undertook	undertake	VERB
ajssms-531	116	9	to	to	PART
ajssms-531	116	10	develop	develop	VERB
ajssms-531	116	11	a	a	DET
ajssms-531	116	12	budget	budget	NOUN
ajssms-531	116	13	management	management	NOUN
ajssms-531	116	14	model	model	NOUN
ajssms-531	116	15	for	for	ADP
ajssms-531	116	16	managers	manager	NOUN
ajssms-531	116	17	in	in	ADP
ajssms-531	116	18	public	public	ADJ
ajssms-531	116	19	hospitals	hospital	NOUN
ajssms-531	116	20	in	in	ADP
ajssms-531	116	21	the	the	DET
ajssms-531	116	22	limpopo	limpopo	PROPN
ajssms-531	116	23	province	province	NOUN
ajssms-531	116	24	.	.	PUNCT
ajssms-531	117	1	the	the	DET
ajssms-531	117	2	study	study	NOUN
ajssms-531	117	3	concluded	conclude	VERB
ajssms-531	117	4	that	that	SCONJ
ajssms-531	117	5	budget	budget	NOUN
ajssms-531	117	6	management	management	NOUN
ajssms-531	117	7	remains	remain	VERB
ajssms-531	117	8	a	a	DET
ajssms-531	117	9	management	management	NOUN
ajssms-531	117	10	challenge	challenge	NOUN
ajssms-531	117	11	for	for	ADP
ajssms-531	117	12	most	most	ADJ
ajssms-531	117	13	managers	manager	NOUN
ajssms-531	117	14	of	of	ADP
ajssms-531	117	15	public	public	ADJ
ajssms-531	117	16	hospitals	hospital	NOUN
ajssms-531	117	17	in	in	ADP
ajssms-531	117	18	the	the	DET
ajssms-531	117	19	limpopo	limpopo	PROPN
ajssms-531	117	20	province	province	NOUN
ajssms-531	117	21	.	.	PUNCT
ajssms-531	118	1	the	the	DET
ajssms-531	118	2	study	study	NOUN
ajssms-531	118	3	recommended	recommend	VERB
ajssms-531	118	4	the	the	DET
ajssms-531	118	5	budget	budget	NOUN
ajssms-531	118	6	management	management	NOUN
ajssms-531	118	7	model	model	NOUN
ajssms-531	118	8	for	for	ADP
ajssms-531	118	9	managers	manager	NOUN
ajssms-531	118	10	in	in	ADP
ajssms-531	118	11	public	public	ADJ
ajssms-531	118	12	hospitals	hospital	NOUN
ajssms-531	118	13	.	.	PUNCT
ajssms-531	119	1	the	the	DET
ajssms-531	119	2	figure	figure	NOUN
ajssms-531	119	3	1.1	1.1	NUM
ajssms-531	119	4	below	below	ADV
ajssms-531	119	5	is	be	AUX
ajssms-531	119	6	the	the	DET
ajssms-531	119	7	budget	budget	NOUN
ajssms-531	119	8	management	management	NOUN
ajssms-531	119	9	model	model	NOUN
ajssms-531	119	10	.	.	PUNCT
ajssms-531	120	1	asian	asian	ADJ
ajssms-531	120	2	journal	journal	PROPN
ajssms-531	120	3	of	of	ADP
ajssms-531	120	4	social	social	ADJ
ajssms-531	120	5	sciences	sciences	PROPN
ajssms-531	120	6	and	and	CCONJ
ajssms-531	120	7	management	management	NOUN
ajssms-531	120	8	studies	study	NOUN
ajssms-531	120	9	,	,	PUNCT
ajssms-531	120	10	2018	2018	NUM
ajssms-531	120	11	,	,	PUNCT
ajssms-531	120	12	5(3	5(3	NUM
ajssms-531	120	13	):	):	PUNCT
ajssms-531	120	14	87	87	NUM
ajssms-531	120	15	-	-	SYM
ajssms-531	120	16	90	90	NUM
ajssms-531	120	17	90	90	NUM
ajssms-531	120	18	figure-1.1	figure-1.1	NOUN
ajssms-531	120	19	.	.	PUNCT
ajssms-531	121	1	a	a	DET
ajssms-531	121	2	budget	budget	NOUN
ajssms-531	121	3	management	management	NOUN
ajssms-531	121	4	model	model	NOUN
ajssms-531	121	5	for	for	ADP
ajssms-531	121	6	mangers	manger	NOUN
ajssms-531	121	7	in	in	ADP
ajssms-531	121	8	public	public	ADJ
ajssms-531	121	9	hospitals	hospital	NOUN
ajssms-531	121	10	the	the	DET
ajssms-531	121	11	model	model	NOUN
ajssms-531	121	12	was	be	AUX
ajssms-531	121	13	designed	design	VERB
ajssms-531	121	14	to	to	PART
ajssms-531	121	15	improve	improve	VERB
ajssms-531	121	16	budget	budget	NOUN
ajssms-531	121	17	management	management	NOUN
ajssms-531	121	18	.	.	PUNCT
ajssms-531	122	1	it	it	PRON
ajssms-531	122	2	covers	cover	VERB
ajssms-531	122	3	budget	budget	NOUN
ajssms-531	122	4	planning	planning	NOUN
ajssms-531	122	5	,	,	PUNCT
ajssms-531	122	6	budget	budget	NOUN
ajssms-531	122	7	implementation	implementation	NOUN
ajssms-531	122	8	,	,	PUNCT
ajssms-531	122	9	and	and	CCONJ
ajssms-531	122	10	budget	budget	NOUN
ajssms-531	122	11	control	control	NOUN
ajssms-531	122	12	.	.	PUNCT
ajssms-531	123	1	the	the	DET
ajssms-531	123	2	delivery	delivery	NOUN
ajssms-531	123	3	of	of	ADP
ajssms-531	123	4	cost	cost	NOUN
ajssms-531	123	5	effective	effective	ADJ
ajssms-531	123	6	health	health	NOUN
ajssms-531	123	7	services	service	NOUN
ajssms-531	123	8	in	in	ADP
ajssms-531	123	9	the	the	DET
ajssms-531	123	10	public	public	ADJ
ajssms-531	123	11	hospitals	hospital	NOUN
ajssms-531	123	12	depends	depend	VERB
ajssms-531	123	13	on	on	ADP
ajssms-531	123	14	an	an	DET
ajssms-531	123	15	effective	effective	ADJ
ajssms-531	123	16	budget	budget	NOUN
ajssms-531	123	17	management	management	NOUN
ajssms-531	123	18	model	model	NOUN
ajssms-531	123	19	for	for	ADP
ajssms-531	123	20	managers	manager	NOUN
ajssms-531	123	21	.	.	PUNCT
ajssms-531	124	1	references	reference	NOUN
ajssms-531	124	2	banerjee	banerjee	PROPN
ajssms-531	124	3	,	,	PUNCT
ajssms-531	124	4	b.	b.	PROPN
ajssms-531	124	5	,	,	PUNCT
ajssms-531	124	6	2006	2006	NUM
ajssms-531	124	7	.	.	PUNCT
ajssms-531	125	1	cost	cost	NOUN
ajssms-531	125	2	accounting	accounting	NOUN
ajssms-531	125	3	:	:	PUNCT
ajssms-531	125	4	theory	theory	NOUN
ajssms-531	125	5	and	and	CCONJ
ajssms-531	125	6	practice	practice	NOUN
ajssms-531	125	7	.	.	PUNCT
ajssms-531	126	1	12th	12th	ADJ
ajssms-531	126	2	edn	edn	NOUN
ajssms-531	126	3	.	.	PUNCT
ajssms-531	127	1	,	,	PUNCT
ajssms-531	127	2	new	new	ADJ
ajssms-531	127	3	delhi	delhi	PROPN
ajssms-531	127	4	:	:	PUNCT
ajssms-531	127	5	prentice	prentice	PROPN
ajssms-531	127	6	hall	hall	PROPN
ajssms-531	127	7	.	.	PUNCT
ajssms-531	128	1	berry	berry	NOUN
ajssms-531	128	2	,	,	PUNCT
ajssms-531	128	3	f.s	f.s	PROPN
ajssms-531	128	4	.	.	PROPN
ajssms-531	128	5	,	,	PUNCT
ajssms-531	128	6	1994	1994	NUM
ajssms-531	128	7	.	.	PUNCT
ajssms-531	129	1	innovation	innovation	NOUN
ajssms-531	129	2	in	in	ADP
ajssms-531	129	3	public	public	ADJ
ajssms-531	129	4	management	management	NOUN
ajssms-531	129	5	:	:	PUNCT
ajssms-531	129	6	the	the	DET
ajssms-531	129	7	adoption	adoption	NOUN
ajssms-531	129	8	of	of	ADP
ajssms-531	129	9	strategic	strategic	ADJ
ajssms-531	129	10	planning	planning	NOUN
ajssms-531	129	11	.	.	PUNCT
ajssms-531	130	1	public	public	ADJ
ajssms-531	130	2	administration	administration	PROPN
ajssms-531	130	3	review	review	PROPN
ajssms-531	130	4	,	,	PUNCT
ajssms-531	130	5	54(4	54(4	NUM
ajssms-531	130	6	):	):	PUNCT
ajssms-531	130	7	322	322	NUM
ajssms-531	130	8	-	-	SYM
ajssms-531	130	9	330	330	NUM
ajssms-531	130	10	.	.	PUNCT
ajssms-531	131	1	view	view	NOUN
ajssms-531	131	2	at	at	ADP
ajssms-531	131	3	google	google	PROPN
ajssms-531	131	4	scholar	scholar	NOUN
ajssms-531	131	5	|	|	ADV
ajssms-531	131	6	view	view	NOUN
ajssms-531	131	7	at	at	ADP
ajssms-531	131	8	publisher	publisher	PROPN
ajssms-531	131	9	creswell	creswell	PROPN
ajssms-531	131	10	,	,	PUNCT
ajssms-531	131	11	j.w	j.w	PROPN
ajssms-531	131	12	.	.	PROPN
ajssms-531	131	13	,	,	PUNCT
ajssms-531	131	14	2014	2014	NUM
ajssms-531	131	15	.	.	PUNCT
ajssms-531	132	1	research	research	NOUN
ajssms-531	132	2	design	design	NOUN
ajssms-531	132	3	qualitative	qualitative	NOUN
ajssms-531	132	4	,	,	PUNCT
ajssms-531	132	5	quantitative	quantitative	ADJ
ajssms-531	132	6	and	and	CCONJ
ajssms-531	132	7	mixed	mixed	ADJ
ajssms-531	132	8	methods	method	NOUN
ajssms-531	132	9	approaches	approach	NOUN
ajssms-531	132	10	.	.	PUNCT
ajssms-531	133	1	4th	4th	ADJ
ajssms-531	133	2	edn	edn	PROPN
ajssms-531	133	3	.	.	PUNCT
ajssms-531	133	4	,	,	PUNCT
ajssms-531	133	5	los	los	PROPN
ajssms-531	133	6	angeles	angeles	PROPN
ajssms-531	133	7	:	:	PUNCT
ajssms-531	133	8	sage	sage	NOUN
ajssms-531	133	9	publications	publication	NOUN
ajssms-531	133	10	,	,	PUNCT
ajssms-531	133	11	inc	inc	PROPN
ajssms-531	133	12	.	.	PROPN
ajssms-531	134	1	gildenhuys	gildenhuys	PROPN
ajssms-531	134	2	,	,	PUNCT
ajssms-531	134	3	j.s.h	j.s.h	PROPN
ajssms-531	134	4	.	.	PROPN
ajssms-531	134	5	,	,	PUNCT
ajssms-531	134	6	1993	1993	NUM
ajssms-531	134	7	.	.	PUNCT
ajssms-531	135	1	public	public	ADJ
ajssms-531	135	2	financial	financial	ADJ
ajssms-531	135	3	management	management	NOUN
ajssms-531	135	4	.	.	PUNCT
ajssms-531	136	1	1st	1st	ADJ
ajssms-531	136	2	edn	edn	PROPN
ajssms-531	136	3	.	.	PUNCT
ajssms-531	136	4	,	,	PUNCT
ajssms-531	136	5	pretoria	pretoria	PROPN
ajssms-531	136	6	:	:	PUNCT
ajssms-531	136	7	van	van	PROPN
ajssms-531	136	8	schaik	schaik	NOUN
ajssms-531	136	9	publishers	publisher	NOUN
ajssms-531	136	10	.	.	PUNCT
ajssms-531	137	1	gravetter	gravetter	PROPN
ajssms-531	137	2	,	,	PUNCT
ajssms-531	137	3	f.j	f.j	PROPN
ajssms-531	137	4	.	.	PROPN
ajssms-531	137	5	and	and	CCONJ
ajssms-531	137	6	l.b	l.b	PROPN
ajssms-531	137	7	.	.	PROPN
ajssms-531	137	8	forzano	forzano	PROPN
ajssms-531	137	9	,	,	PUNCT
ajssms-531	137	10	2009	2009	NUM
ajssms-531	137	11	.	.	PUNCT
ajssms-531	138	1	research	research	NOUN
ajssms-531	138	2	methods	method	NOUN
ajssms-531	138	3	for	for	ADP
ajssms-531	138	4	the	the	DET
ajssms-531	138	5	behavioural	behavioural	ADJ
ajssms-531	138	6	sciences	science	NOUN
ajssms-531	138	7	.	.	PUNCT
ajssms-531	139	1	3rd	3rd	ADJ
ajssms-531	139	2	edn	edn	PROPN
ajssms-531	139	3	.	.	PUNCT
ajssms-531	140	1	,	,	PUNCT
ajssms-531	140	2	belmont	belmont	PROPN
ajssms-531	140	3	:	:	PUNCT
ajssms-531	140	4	wadsworth	wadsworth	NOUN
ajssms-531	140	5	.	.	PUNCT
ajssms-531	141	1	heracleous	heracleous	ADJ
ajssms-531	141	2	,	,	PUNCT
ajssms-531	141	3	l.	l.	PROPN
ajssms-531	141	4	,	,	PUNCT
ajssms-531	141	5	1998	1998	NUM
ajssms-531	141	6	.	.	PUNCT
ajssms-531	142	1	strategic	strategic	ADJ
ajssms-531	142	2	thinking	thinking	NOUN
ajssms-531	142	3	or	or	CCONJ
ajssms-531	142	4	strategic	strategic	ADJ
ajssms-531	142	5	planning	planning	NOUN
ajssms-531	142	6	.	.	PUNCT
ajssms-531	143	1	long	long	ADJ
ajssms-531	143	2	range	range	NOUN
ajssms-531	143	3	planning	planning	NOUN
ajssms-531	143	4	,	,	PUNCT
ajssms-531	143	5	31(3	31(3	NUM
ajssms-531	143	6	):	):	PUNCT
ajssms-531	143	7	481487	481487	NUM
ajssms-531	143	8	.	.	PUNCT
ajssms-531	144	1	view	view	NOUN
ajssms-531	144	2	at	at	ADP
ajssms-531	144	3	google	google	PROPN
ajssms-531	144	4	scholar	scholar	NOUN
ajssms-531	144	5	|	|	ADV
ajssms-531	144	6	view	view	NOUN
ajssms-531	144	7	at	at	ADP
ajssms-531	144	8	publisher	publisher	PROPN
ajssms-531	144	9	khan	khan	PROPN
ajssms-531	144	10	,	,	PUNCT
ajssms-531	144	11	m.y	m.y	PROPN
ajssms-531	144	12	.	.	PROPN
ajssms-531	144	13	and	and	CCONJ
ajssms-531	144	14	p.k	p.k	PROPN
ajssms-531	144	15	.	.	PROPN
ajssms-531	144	16	jain	jain	PROPN
ajssms-531	144	17	,	,	PUNCT
ajssms-531	144	18	2007	2007	NUM
ajssms-531	144	19	.	.	PUNCT
ajssms-531	145	1	management	management	NOUN
ajssms-531	145	2	accounting	accounting	NOUN
ajssms-531	145	3	.	.	PUNCT
ajssms-531	146	1	4th	4th	ADJ
ajssms-531	146	2	edn	edn	PROPN
ajssms-531	146	3	.	.	PUNCT
ajssms-531	147	1	,	,	PUNCT
ajssms-531	147	2	new	new	PROPN
ajssms-531	147	3	york	york	PROPN
ajssms-531	147	4	:	:	PUNCT
ajssms-531	148	1	macgrawhill	macgrawhill	PROPN
ajssms-531	148	2	.	.	PUNCT
ajssms-531	149	1	kloot	kloot	PROPN
ajssms-531	149	2	,	,	PUNCT
ajssms-531	149	3	l.	l.	PROPN
ajssms-531	149	4	,	,	PUNCT
ajssms-531	149	5	1999	1999	NUM
ajssms-531	149	6	.	.	PUNCT
ajssms-531	150	1	performance	performance	NOUN
ajssms-531	150	2	measurement	measurement	NOUN
ajssms-531	150	3	and	and	CCONJ
ajssms-531	150	4	accountability	accountability	NOUN
ajssms-531	150	5	:	:	PUNCT
ajssms-531	150	6	victorian	victorian	ADJ
ajssms-531	150	7	local	local	ADJ
ajssms-531	150	8	government	government	NOUN
ajssms-531	150	9	.	.	PUNCT
ajssms-531	151	1	international	international	ADJ
ajssms-531	151	2	journal	journal	PROPN
ajssms-531	151	3	of	of	ADP
ajssms-531	151	4	public	public	ADJ
ajssms-531	151	5	sector	sector	NOUN
ajssms-531	151	6	management	management	NOUN
ajssms-531	151	7	,	,	PUNCT
ajssms-531	151	8	12(7	12(7	NUM
ajssms-531	151	9	):	):	PUNCT
ajssms-531	151	10	565	565	NUM
ajssms-531	151	11	-	-	SYM
ajssms-531	151	12	583	583	NUM
ajssms-531	151	13	.	.	PUNCT
ajssms-531	152	1	view	view	NOUN
ajssms-531	152	2	at	at	ADP
ajssms-531	152	3	google	google	PROPN
ajssms-531	152	4	scholar	scholar	NOUN
ajssms-531	152	5	|	|	ADV
ajssms-531	152	6	view	view	NOUN
ajssms-531	152	7	at	at	ADP
ajssms-531	152	8	publisher	publisher	NOUN
ajssms-531	152	9	mayne	mayne	NOUN
ajssms-531	152	10	,	,	PUNCT
ajssms-531	152	11	j.	j.	PROPN
ajssms-531	152	12	and	and	CCONJ
ajssms-531	152	13	e.	e.	PROPN
ajssms-531	152	14	zapico	zapico	PROPN
ajssms-531	152	15	-	-	PUNCT
ajssms-531	152	16	goñi	goñi	NOUN
ajssms-531	152	17	,	,	PUNCT
ajssms-531	152	18	1997	1997	NUM
ajssms-531	152	19	.	.	PUNCT
ajssms-531	153	1	monitoring	monitor	VERB
ajssms-531	153	2	performance	performance	NOUN
ajssms-531	153	3	in	in	ADP
ajssms-531	153	4	the	the	DET
ajssms-531	153	5	public	public	ADJ
ajssms-531	153	6	sector	sector	NOUN
ajssms-531	153	7	:	:	PUNCT
ajssms-531	153	8	future	future	ADJ
ajssms-531	153	9	direction	direction	NOUN
ajssms-531	153	10	from	from	ADP
ajssms-531	153	11	international	international	ADJ
ajssms-531	153	12	experience	experience	NOUN
ajssms-531	153	13	.	.	PUNCT
ajssms-531	154	1	new	new	PROPN
ajssms-531	154	2	jersey	jersey	PROPN
ajssms-531	154	3	:	:	PUNCT
ajssms-531	154	4	transaction	transaction	NOUN
ajssms-531	154	5	publishers	publisher	NOUN
ajssms-531	154	6	.	.	PUNCT
ajssms-531	155	1	moeti	moeti	PROPN
ajssms-531	155	2	,	,	PUNCT
ajssms-531	155	3	k.	k.	PROPN
ajssms-531	155	4	,	,	PUNCT
ajssms-531	155	5	t.	t.	PROPN
ajssms-531	155	6	khalo	khalo	PROPN
ajssms-531	155	7	,	,	PUNCT
ajssms-531	155	8	j.	j.	PROPN
ajssms-531	155	9	mafunisa	mafunisa	PROPN
ajssms-531	155	10	,	,	PUNCT
ajssms-531	155	11	s.	s.	PROPN
ajssms-531	155	12	nsingo	nsingo	PROPN
ajssms-531	155	13	and	and	CCONJ
ajssms-531	155	14	t.	t.	PROPN
ajssms-531	155	15	makondo	makondo	PROPN
ajssms-531	155	16	,	,	PUNCT
ajssms-531	155	17	2007	2007	NUM
ajssms-531	155	18	.	.	PUNCT
ajssms-531	156	1	public	public	ADJ
ajssms-531	156	2	finance	finance	NOUN
ajssms-531	156	3	fundamentals	fundamental	NOUN
ajssms-531	156	4	.	.	PUNCT
ajssms-531	157	1	cape	cape	NOUN
ajssms-531	157	2	town	town	NOUN
ajssms-531	157	3	:	:	PUNCT
ajssms-531	158	1	juta	juta	PROPN
ajssms-531	158	2	.	.	PUNCT
ajssms-531	158	3	republic	republic	PROPN
ajssms-531	158	4	of	of	ADP
ajssms-531	158	5	south	south	PROPN
ajssms-531	158	6	africa	africa	PROPN
ajssms-531	158	7	,	,	PUNCT
ajssms-531	158	8	1996	1996	NUM
ajssms-531	158	9	.	.	PUNCT
ajssms-531	159	1	constitution	constitution	NOUN
ajssms-531	159	2	of	of	ADP
ajssms-531	159	3	the	the	DET
ajssms-531	159	4	republic	republic	NOUN
ajssms-531	159	5	of	of	ADP
ajssms-531	159	6	south	south	PROPN
ajssms-531	159	7	africa	africa	PROPN
ajssms-531	159	8	,	,	PUNCT
ajssms-531	159	9	1996	1996	NUM
ajssms-531	159	10	.	.	PUNCT
ajssms-531	160	1	pretoria	pretoria	NOUN
ajssms-531	160	2	:	:	PUNCT
ajssms-531	160	3	government	government	NOUN
ajssms-531	160	4	printers	printer	NOUN
ajssms-531	160	5	.	.	PUNCT
ajssms-531	161	1	rsa	rsa	PROPN
ajssms-531	161	2	,	,	PUNCT
ajssms-531	161	3	1999	1999	NUM
ajssms-531	161	4	.	.	PUNCT
ajssms-531	162	1	public	public	ADJ
ajssms-531	162	2	finance	finance	PROPN
ajssms-531	162	3	management	management	PROPN
ajssms-531	162	4	act	act	NOUN
ajssms-531	162	5	(	(	PUNCT
ajssms-531	162	6	act	act	NOUN
ajssms-531	162	7	1	1	NUM
ajssms-531	162	8	of	of	ADP
ajssms-531	162	9	1999	1999	NUM
ajssms-531	162	10	as	as	SCONJ
ajssms-531	162	11	amended	amend	VERB
ajssms-531	162	12	by	by	ADP
ajssms-531	162	13	act	act	NOUN
ajssms-531	162	14	29	29	NUM
ajssms-531	162	15	of	of	ADP
ajssms-531	162	16	1999	1999	NUM
ajssms-531	162	17	)	)	PUNCT
ajssms-531	162	18	.	.	PUNCT
ajssms-531	163	1	pretoria	pretoria	NOUN
ajssms-531	163	2	:	:	PUNCT
ajssms-531	163	3	government	government	NOUN
ajssms-531	163	4	printers	printer	NOUN
ajssms-531	163	5	.	.	PUNCT
ajssms-531	164	1	schwella	schwella	PROPN
ajssms-531	164	2	,	,	PUNCT
ajssms-531	164	3	e.	e.	PROPN
ajssms-531	164	4	,	,	PUNCT
ajssms-531	164	5	j.	j.	PROPN
ajssms-531	164	6	burger	burger	PROPN
ajssms-531	164	7	,	,	PUNCT
ajssms-531	164	8	w.	w.	PROPN
ajssms-531	164	9	fox	fox	PROPN
ajssms-531	164	10	and	and	CCONJ
ajssms-531	164	11	j.j	j.j	PROPN
ajssms-531	164	12	.	.	PROPN
ajssms-531	164	13	muller	muller	PROPN
ajssms-531	164	14	,	,	PUNCT
ajssms-531	164	15	1996	1996	NUM
ajssms-531	164	16	.	.	PUNCT
ajssms-531	165	1	public	public	ADJ
ajssms-531	165	2	resource	resource	NOUN
ajssms-531	165	3	management	management	NOUN
ajssms-531	165	4	.	.	PUNCT
ajssms-531	166	1	1st	1st	ADJ
ajssms-531	166	2	edn	edn	PROPN
ajssms-531	166	3	.	.	PUNCT
ajssms-531	167	1	,	,	PUNCT
ajssms-531	167	2	cape	cape	NOUN
ajssms-531	167	3	town	town	NOUN
ajssms-531	167	4	:	:	PUNCT
ajssms-531	167	5	juta	juta	PROPN
ajssms-531	167	6	.	.	PUNCT
ajssms-531	168	1	asian	asian	ADJ
ajssms-531	168	2	online	online	PROPN
ajssms-531	168	3	journal	journal	PROPN
ajssms-531	168	4	publishing	publishing	NOUN
ajssms-531	168	5	group	group	NOUN
ajssms-531	168	6	is	be	AUX
ajssms-531	168	7	not	not	PART
ajssms-531	168	8	responsible	responsible	ADJ
ajssms-531	168	9	or	or	CCONJ
ajssms-531	168	10	answerable	answerable	ADJ
ajssms-531	168	11	for	for	ADP
ajssms-531	168	12	any	any	DET
ajssms-531	168	13	loss	loss	NOUN
ajssms-531	168	14	,	,	PUNCT
ajssms-531	168	15	damage	damage	NOUN
ajssms-531	168	16	or	or	CCONJ
ajssms-531	168	17	liability	liability	NOUN
ajssms-531	168	18	,	,	PUNCT
ajssms-531	168	19	etc	etc	X
ajssms-531	168	20	.	.	X
ajssms-531	168	21	caused	cause	VERB
ajssms-531	168	22	in	in	ADP
ajssms-531	168	23	relation	relation	NOUN
ajssms-531	168	24	to	to	PART
ajssms-531	168	25	/	/	PUNCT
ajssms-531	168	26	arising	arise	VERB
ajssms-531	168	27	out	out	ADP
ajssms-531	168	28	of	of	ADP
ajssms-531	168	29	the	the	DET
ajssms-531	168	30	use	use	NOUN
ajssms-531	168	31	of	of	ADP
ajssms-531	168	32	the	the	DET
ajssms-531	168	33	content	content	NOUN
ajssms-531	168	34	.	.	PUNCT
ajssms-531	169	1	any	any	DET
ajssms-531	169	2	queries	query	NOUN
ajssms-531	169	3	should	should	AUX
ajssms-531	169	4	be	be	AUX
ajssms-531	169	5	directed	direct	VERB
ajssms-531	169	6	to	to	ADP
ajssms-531	169	7	the	the	DET
ajssms-531	169	8	corresponding	corresponding	ADJ
ajssms-531	169	9	author	author	NOUN
ajssms-531	169	10	of	of	ADP
ajssms-531	169	11	the	the	DET
ajssms-531	169	12	article	article	NOUN
ajssms-531	169	13	.	.	PUNCT
ajssms-531	170	1	https://scholar.google.com/scholar?hl=en&q=innovation%20in%20public%20management:%20the%20adoption%20of%20strategic%20planning	https://scholar.google.com/scholar?hl=en&q=innovation%20in%20public%20management:%20the%20adoption%20of%20strategic%20planne	VERB
ajssms-531	170	2	https://scholar.google.com/scholar?hl=en&q=innovation%20in%20public%20management:%20the%20adoption%20of%20strategic%20planning	https://scholar.google.com/scholar?hl=en&q=innovation%20in%20public%20management:%20the%20adoption%20of%20strategic%20planne	VERB
ajssms-531	170	3	http://dx.doi.org/10.2307/977379	http://dx.doi.org/10.2307/977379	PROPN
ajssms-531	170	4	https://scholar.google.com/scholar?hl=en&q=strategic%20thinking%20or%20strategic%20planning	https://scholar.google.com/scholar?hl=en&q=strategic%20thinking%20or%20strategic%20planne	VERB
ajssms-531	170	5	http://dx.doi.org/10.1016/s0024-6301(98)80015-0	http://dx.doi.org/10.1016/s0024-6301(98)80015-0	PROPN
ajssms-531	170	6	https://scholar.google.com/scholar?hl=en&q=performance%20measurement%20and%20accountability:%20victorian%20local%20government	https://scholar.google.com/scholar?hl=en&q=performance%20measurement%20and%20accountability:%20victorian%20local%20government	NOUN
ajssms-531	170	7	http://dx.doi.org/10.1108/09513559910308039	http://dx.doi.org/10.1108/09513559910308039	NOUN